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2020-018
ORDINANCE NO. 2020 - 018 AN ORDINANCE OF INDIAN RIVER COUNTY, FLORIDA, AMENDING THE TEXT OF THE COMPREHENSIVE PLAN'S CAPITAL IMPROVEMENTS ELEMENT BY UPDATING THE COUNTY'S 5 YEAR CAPITAL IMPROVEMENTS PROGRAM (CIP) SCHEDULE AND RELATED DATA AND ANALYSIS SECTIONS; AND PROVIDING SEVERABILITY AND EFFECTIVE DATE. WHEREAS, the Board of County Commissioners adopted the Indian River County Comprehensive Plan on February 13, 1990, and WHEREAS, F.S. 163.3177(3)(b) requires an annual review and update of the County's Capital Improvements Program; and WHEREAS, F.S. 163.3177(3)(b) exempts amendments to the County's 5 year CIP from the standard comprehensive plan amendment process and instead allows the County to amend the County's 5 year CIP schedule and related data and analysis sections by ordinance through the County's standard ordinance adoption procedures, which involve holding only one public hearing; and WHEREAS, the Board of County Commissioners of Indian River County, pursuant to F.S.125.66(2), advertised for a Public Hearing to Consider Adopting an Ordinance Amending the County's 5 year CIP schedule and related data and analysis sections of the Capital Improvements Element of the Comprehensive Plan; and WHEREAS, the Board of County Commissioners of Indian River County held an Adoption Public Hearing on December 1St, 2020, at which parties in interest and citizens were heard; NOW, THEREFORE, BE IT ORDAINED by the Board of County Commissioners of Indian River County, Florida, that: SECTION 1. Amendment to the Schedule of Capital Improvements Program Indian River County hereby adopts the 5 year CIP schedule and related data and analysis section of the Capital Improvements Element; (Exhibit A). 1 of 3 ORDINANCE NO. 2020 - 018 SECTION 2. Financial Feasibility The Board of County Commissioners finds that the proposed amendment of the 5 year CIP schedule and related data and analysis section of the Capital Improvements Element is financially feasible. SECTION 3. Repeal of Conflicting Provisions All previous ordinances, resolutions, or motions of the Board of County Commissioners of Indian River County, Florida, which conflict with the provisions of this ordinance are hereby repealed to the extent of such conflict. SECTION 5. Severability It is declared to be the intent of the Board of County Commissioners that, if any provision of this ordinance is for any reason finally held invalid or unconstitutional by any court of competent jurisdiction, such provision shall be deemed a separate, distinct and independent provision and such holding shall not affect the validity of the remaining provisions. SECTION 6. Effective Date A certified copy of this ordinance shall be filed with the Department of State by the clerk of the Board of County Commissioners within 10 days of enactment by the Board of County Commissioners and shall take effect upon filing with the Department of State. This ordinance was advertised in the Press -Journal on the 15th day of November, 2020, for a public hearing held on the 1St day of December, 2020, at which time it was moved for adoption by Commissioner Peter D. o'Bryan , seconded by Commissioner Susan Adams , and adopted by the following vote: Joseph E. Flescher, Chairman AYE Peter D. O'Bryan, Vice Chairman AYE Susan Adams, Commissioner AYE Joseph H. Earman, Commissioner AYE Laura Moss, Commissioner AYE BOARD OF COUNTY COMMISSIONERS OF INDIAN RIVER COUNTY ORDINANCE NO. 2020 - 018 ATTEST: Jeffrey R. Smith, Clerk of Court and Comptroller BYWbda�IJ-- e This ordinance was filed with the Department of State on the following date: 1p -A -qo. APPROVED AS TO FORM AND LEGAL SUFFICIENCY /V � � 141 9� a ylan Reingold, County Attorney APPROVED AS TO PLANNING MATTERS Phillip J. Matson, AICP Community Development Director FACommunity Development\Comprehensive Plan Text Amendments\CIE\2020\Ordinance\Ordinance - CIE 2020.doc 3 of 3 Indian River County 2030 Comprehensive Plan Aft I Id w Indian River County Community Development Department Supplement #20; Adopted December 11t 2020, Ordinance 2020-018 TABLE OF CONTENTS Listof Figures.................................................................................................................................. ii Listof Tables................................................................................................................................... iii Introduction..................................................................................................................................... 1 ExistingConditions.......................................................................................................................... 2 FinancialResources........................................................................................................................... 2 Expenditures....................................................................................................................................18 Existing Outstanding Debt...............................................................................................................21 LocalPolicies and Practices............................................................................................................. 22 Analysis.......................................................................................................................................... 25 Analysis of the Timing and Location of Capital Improvements......................................................26 NeedsAssessment..............::............................................................................................................31 FiscalAssessment............................................................................................................................33 FiscalAssessment Summary............................................................................................................38 Concurrency Management Plan..................................................................................................... 39 ProjectApplicability....................................................................................................................39 ServiceStandards.............................................................................................................................39 Demand............................................................................................................................ .. 41 Availabilityof Capacity...................................................................................................................42 Regulation........................................................................................................................................45 MonitoringSystem..........................................................................................................................45 Applicability.................................................................................................................................... 47 Goal, Objectives and Policies......................................................................................................... 47 Implementation, Evaluation, and Monitoring.................................................................................. 56 Implementation................................................................................................................................ 56 Evaluation and Monitoring Procedures...........................................................................................58 APPENDIXA: Five Year Schedule of Capital Improvements............................................................ A APPENDIX B: 2040 Roadway Improvement Plan............................................................................ B APPENDIX C: School District of Indian River County Capital Improvements Schedule ................... C APPENDIX D: School District of Indian River County Summary of Estimated Revenue .................. D Community Development Department Indian River County Adopted December 1" 2020, Ordinance 2020-018 List of Figures Figure Title Figure 6.1 Ad Valorem Taxes (Property Taxes) ................................. Figure 6.2 Enterprise Funds................................................................ Figure 6.3 User Fees and Charges ...................................................... Figure 6.4 Special Assessments........................................................... Figure 6.5 Impact Fees........................................................................ Figure 6.6 Local Discretionary Sales Surtax ...................................... Figure 6.7 Tourist Development Tax ................................................... Figure 6.8 Local Option Fuel Tax ....................................................... Figure 6.9 Franchise Fee/Tax............................................................. Figure 6.10 Local Government Half -Cent Sales Tax .......................... Figure 6.11 County Revenue Sharing .................................................. Figure 6.12 Constitutional Fuel Tax ................................................... Figure 6.13 County Fuel Tax............................................................... Figure 6.14 Alcoholic Beverage License Tax ...................................... Figure 615 Mobile Home License Tax ............................................... Figure 6.17 General Government Expenditures by Function ............. Figure 6.18 Future Capital Improvements Expenditure ...................... Community Development Department Adopted December 1' 2020, Ordinance 2020-018 ii Pale ....................................... 3 ....................................... 3 ....................................... 4 ......................... I............. 4 ....................................... 5 ....................................... 6 ....................................... 7 ....................................... 9 .............. I...................... 10 ..................................... 13 ..................................... 14 ..................................... 14 ..................................... 15 ..................................... 15 ..................................... 16 ..................................... 19 ...................................... 33 Indian River County List of Tables Table Title Page Table 6.2: Optional Tourist Taxes on Transient Rental Facilities ................................................. 8 Table 6.3: Local Fuel Tax Rates.................................................................................................. 10 Table 64: Indian River County General Revenues By Source ..................................................... 17 Table 6.5: Indian River County General Government Expenditures By Function ....................... 18 Table 6.6: Indian River County Existing Long Term Debt........................................................... 22 Table 6.7: Overall General Revenue Projection Summary.......................................................... 28 Table 6.8: Earmarked Projected Revenue by Comprehensive Plan Element ............................... 29 Table 6.10: Future Capital Improvement Expenditures for Indian River County & ................... 31 Table 6.11: Indian River County Overall General Expenditures Projection Summary ............... 34 Table 6.12: Projected Expenses for Water, Sewer, and Solid Waste ........................................... 35 Table 6.13: Indian River County Overall Operating Cost Projections ........................................ 35 Table 6.14: Indian River County Estimated Ability to Raise Bonds Without A Public Vote........ 36 Table 6.15 Indian River County Bond Schedule........................................................................... 36 Table 6.16: Service Level Measures for Concurrency Related Facilities .................................... 40 Table 6.17: Monitoring System Design........................................................................................ 46 Table 6.18: Monitoring System Tasks........................................................................................... 46 Table 6.19: Capital Improvement Element Implementation Matrix ............................................. 57 Table 6.20: Capital Improvements Element Evaluation Matrix ................................................... 59 Community Development Department Indian River County Adopted December V 2020, Ordinance 2020-018 iii Comprehensive Plan Capital Improvements Element Introduction The Capital Improvements Element (CIE) summarizes the needed capital facilities identified in the county's comprehensive plan and describes the financial means by which identified needed facilities are to be funded. The CIE also demonstrates the economic feasibility of the entire comprehensive plan and prioritizes the funding of all the public facilities identified in the county's comprehensive plan based on the level of need and the availability of funds. For purposes of this element, a capital improvement is a substantial facility (land, building, or major equipment) that costs at least $100,000 and which is required to maintain adopted level -of -service standards or to meet objectives identified in the county's comprehensive plan. Included in the CIE are an existing conditions section, an analysis section, a concurrency management section, a goals, objectives, and policies section, and an implementation section. While financial resources and existing local policies and practices are discussed in the existing conditions section, the fiscal condition of both the county and its comprehensive plan, as well as other issues concerning capital improvement projects, are assessed in the analysis section of this element. In the concurrency management section, the administrative framework for maintaining public facility service levels is addressed while the county's overall capital improvements strategy is discussed in the goals, objectives and policies section. Finally, a 5 -Year Schedule of Capital Improvements, as well as monitoring and evaluation programs, can be found in the implementation section of this element. Community Development Department Indian River County Adopted December 1" 2020, Ordinance 2020-018 1 Comprehensive Plan Capital Improvements Element Existing Conditions Financial Resources One of the chief functions of the Capital Improvements Element is to inventory the major sources of revenue available to the county. Those revenue sources determine the county's capability to fund needed capital improvements. Table 6.1 lists the county's local, state, and federal revenue sources and indicates the amount of revenue collected from each source during FY 2018/19. Table 6.1 also shows the percentage distribution of total revenue received by Indian River County for each of the revenue sources. Community Development Department Indian River County Adopted December Pt 2020, Ordinance 2020-018 2 Table 6.1: Indian River County Revenue Sources (FY 2018/19) Federal Sources State Sources Local Sources Amount % of Total Amount % of Total Amount % of Total ($1,000) Revenue ($1,000) Revenue ($1,000) Revenue Various Grants $6,523 2.34% Local Government Half -Cent Sales Tax $10,298 3.69% Ad Valorem Taxes $105,247 37.70% Total Federal $6,523 2.34% County Revenue SharingEnterprise $4,011 1.44% Funds $56,751 20.33% Constitutional Fuel $1,916 0.69% User Fees and $17,919 6.42% Tax Charges $833 0.30% $531 0.19% County Fuel Tax Special Assessments Alcoholic Beverage License Tax $68 0.02% Impact Fees $7,597 2.72% Distribution of $447 0.16% $19,263 6.90% Sales and Use Local Discretionary Taxes to Counties Sales Surtax $107 0.04% $3,094 1.11% Mobile Home Tourist Development License Tax Tax Various Grants $6,564 2.35% Local Option Fuel $3,633 1.30% Tax Total State $24,244 8.68% Franchise Tax $9,124 3.27% $12,290 4.40% Interest Income $12,974 4.65% Other $248,423 88.98% Total Local $279,190 100.00% Total All Sources Community Development Department Indian River County Adopted December Pt 2020, Ordinance 2020-018 2 Comprehensive Plan Capital Improvements Element Local Sources Local sources consist of revenues that are levied, collected and disbursed at the local level solely at the discretion of Indian River County. Those local sources are shown in table 6. 1, and are described ;n fiirthvr A -tall kpinw • Ad Valorem Taxes (Property Taxes) Ad Valorem taxes are taxes levied on the assessed value (net of any exemptions) of real and personal property. This tax is commonly referred to as "property tax." Ad valorem taxes are generally assessed in mills; that is, thousandths of a dollar of assessed value. The state mandated millage cap is 10 mills per local government, excluding voted millages. In FY 2018/19, Indian River County imposed an aggregate millage rate of 5.9901. According to County policy, ad valorem taxes may be used for both operating and capital project expenditures. Table 6.1 shows that, in FY 2018/19, Indian River County collected approximately $105,247 in ad valorem taxes. In FY 2018/19, ad valorem taxes represented 37.70% of all revenues collected by Indian River County. Figure 6.1 displays the ad valorem tax revenue collected by Indian River County over the last six fiscal years. As shown, ad valorem tax revenue has increased each year since FY 2013/14. The increase relates to a continually improving housing and property market. • Enterprise Funds Figure 6.1: Ad Valorem Tax Revenue by FY $120,000 $105,247 $100,000 $�' 639 $84,714 $80,000 $72,716 $76,634 $60,000 - - - $40,000 ? — - $20,000 - - - $0 13/14 14/15 15/16 16/17 17/18 18/19 ■ Revenue (n thousands) Source: Indian River County Finance Department Figure 6.2: Enterprise Fund Reserve by FY $60,000 S5fi,327 $56,751 551.072 $52.769 $50,000 545.337 S1� 733 $40,000 -- --- $30,000 - $20,000 — -- $10,000 -- $o 13114 1415 15 `16 16117 17/18 18/18 WRevenue (in thousands) Source: Indian River County Finance Department Within governmental entities, there are often various departments that provide goods and services to the public in a manner similar to the private sector: Such departments, classed under the general title "enterprise funds," must raise revenues from outside the government sector. Generally, enterprise departments assess a fee to the customer using the goods or services provided by that department. In Indian River County, Utility System, Solid Waste Disposal District, Golf Course, and Building Division are enterprise funds. Community Development Department Adopted December P' 2020, Ordinance 2020-018 Indian River County 3 Comprehensive Plan Capital Improvements Element Table 6.1 shows that enterprise fund revenue represented 20.33% of Indian River County's total funds for FY 2018/19. Figure 6.2 displays the enterprise fund revenue collected by Indian River County over the last six fiscal years. During that time period, enterprise fund revenue increased 25.18%. • User Fees and Charges User fees and charges represent revenue received by the county for providing various general services. Those fees and charges are necessary because taxes alone cannot totally keep up with the increasing costs of services. This category includes fees collected by the Tax Collector's Office, the Clerk of the Circuit Court, the Property Appraiser's Office, the Sheriff's Department, and the Recreation and Parks Department. This category also includes other miscellaneous user fees charged by the county for general services not financed by other fund sources. In FY 2018/19, user fees and charges represented 6.42% of all funds collected by Indian River County. Figure 6.3: User Fees and Charges by FY $19,000 $1a,5se $18,500 $18,077 $nsls $18,000 $17,500 $17,133 $17,000 $16,500 $16,a: $16,000 $15533 $15,500 $15,000 - $14,500 — $14,000 13/14 14/15 15/16 16/17 17/18 18/19 ■ Revenue (in thousands) Source: Indian Rivr County Finance Department Figure 6.3 displays user fees and charges collected by Indian River County over the last six fiscal years. During that time period, revenue from user fees and charges varied, but overall decreased .87%. • Special Assessments Special assessments are compulsory payments levied on real property for specific benefits generated by public investments or services. By law, the assessment levied must fairly reflect the actual costs of the improvements. County revenues which fall under the general category of special assessments consist of street paving assessments, street lighting district assessments, as well as assessments for water, sewer, and drainage improvements. Expenditures of special assessment revenue are restricted to public improvement Figure 6.4: Special Assessments Revenue by FY $800- $726 $700 $600 $505 $536 $562 $546 $531 $500 $400 $300 $200 - - $100 — 13/14 14/15 15/16 16/17 17/18 18/19 ■Revenue (in thousands) Source: Indian River County Finance Department projects that directly benefit the property owner or payee. For example, street paving assessment revenues must be spent on paving streets that directly benefit the payer of the assessment. Community Development Department Indian River County Adopted December 1st 2020, Ordinance 2020-018 4 Comprehensive Plan Capital Improvements Element Special Assessment revenue represented 0.19% of county funds for FY 2018/19. Figure 6.4 displays the revenue collected by Indian River County through special assessments over the last six fiscal years. During that time period, revenue from special assessments increased by 5.15%. • Impact Fees An impact fee is a one-time charge, fee, or assessment levied as a condition of subdivision or site plan approval, building permit issuance, or other development or construction approval when the revenues collected are intended to fund the costs of capital improvements for public facilities. Since 1986, Indian River County has levied traffic impact fees on new development projects. In June of 2005, Indian River County began to levy 8 new impact fees. At the same time, the County increased the existing traffic impact fee rates. The nine impact fees include: transportation, fire/emergency services, parks and recreation, educational fa ilii 1'd t f '1't' cies, so i wase aci i hes, correctional facilities, law enforcement, libraries, and public buildings. On March 3, 2009, the Board of County Commissioners considered several alternatives to reduce impact fees for the purpose of stimulating economic development in the county. After discussion, the Board decided to suspend collection of five of the county's nine impact fees for six months. The five suspended impact fees were: emergency services, correctional facilities, public buildings, law enforcement, and solid waste. On September 22, 2009 and again on March 16, 2010, the Board of County Commissioners voted to further extend the suspension of the five impact fees. At its March 16, 2010 vote, the Board of County Commissioners extended the suspension of the five impact fees to March 31, 2011. On March 15, 2011 and again on March 13, 2012, the Board of County Commissioners re-evaluated the impact fee suspension and ultimately voted to continue suspending three of the five previously suspended impact fees. Those three fees were: public buildings, correctional facilities, and solid waste facilities. The March 13, 2012 vote of the Board of County Commissioners suspended the three fees until March 31, 2014. On March 11, 2014 the Board of County Commissioners voted to suspend the same three impact fees until March 31, 2015 or until the County could complete its most recent impact fee review and adopt a new impact fee schedule. By early April 2014 the County had completed the nonresidential portion of its impact fee review and on April 22, 2014 the Board of County Commissioners adopted a revised reduced nonresidential impact fee schedule with an effective date of May 5, 2014. The residential impact fee review was completed in September of 2014 and a revised residential impact fee schedule was adopted by the Board of County Commissioners on October 14, 2014 with an Community Development Department Indian River County Adopted December Pt 2020, Ordinance 2020-018 5 Figure 6.5: Impact Fee Revenue by FY $8,000 $7,245 $7,000 $6.262 $6,000 s $5,704 5.281 $5,000 $4,ra $4,000 — - $3,000 - — $2,000 — $1,000 - $- 13,114 14/15 15/16 16/17 17/18 18/19 E Revenue (in thousands) Source: IndianRiver Count Finance Department cies, so i wase aci i hes, correctional facilities, law enforcement, libraries, and public buildings. On March 3, 2009, the Board of County Commissioners considered several alternatives to reduce impact fees for the purpose of stimulating economic development in the county. After discussion, the Board decided to suspend collection of five of the county's nine impact fees for six months. The five suspended impact fees were: emergency services, correctional facilities, public buildings, law enforcement, and solid waste. On September 22, 2009 and again on March 16, 2010, the Board of County Commissioners voted to further extend the suspension of the five impact fees. At its March 16, 2010 vote, the Board of County Commissioners extended the suspension of the five impact fees to March 31, 2011. On March 15, 2011 and again on March 13, 2012, the Board of County Commissioners re-evaluated the impact fee suspension and ultimately voted to continue suspending three of the five previously suspended impact fees. Those three fees were: public buildings, correctional facilities, and solid waste facilities. The March 13, 2012 vote of the Board of County Commissioners suspended the three fees until March 31, 2014. On March 11, 2014 the Board of County Commissioners voted to suspend the same three impact fees until March 31, 2015 or until the County could complete its most recent impact fee review and adopt a new impact fee schedule. By early April 2014 the County had completed the nonresidential portion of its impact fee review and on April 22, 2014 the Board of County Commissioners adopted a revised reduced nonresidential impact fee schedule with an effective date of May 5, 2014. The residential impact fee review was completed in September of 2014 and a revised residential impact fee schedule was adopted by the Board of County Commissioners on October 14, 2014 with an Community Development Department Indian River County Adopted December Pt 2020, Ordinance 2020-018 5 Comprehensive Plan Capital Improvements Element effective date of February 2, 2015. For both the nonresidential impact fee schedule and the residential impact fee schedule the Board of County Commissioners voted to not collect the correctional facilities, solid waste facilities, and libraries impact fees at this time. Figure 6.5 shows that more than seven million dollars of impact fee revenue was collected in FY 2017/18. This is nearly six and a half million dollars more than what was collected in FY 2010/11. Impact fee revenues decreased during the Great Recession, then gradually increased through FY 2015/16 and slightly decreased in FY 2016/17. During the past six years revenue from impact fees have increased 80.11%. Local Discretionary Sales Surtax Pursuant to s. 212.055, F.S, local governments are authorized to levy numerous types of local discretionary sales surtaxes. Under the provisions of s. 212.054, F.S., the local discretionary sales surtaxes apply to all transactions subject to the state tax imposed on sales, use, services, rentals, admissions, and other authorized transactions. The surtax is computed by multiplying the rate imposed by the county where the sale occurs by the amount of the taxable sale. This sales tax can be levied on most transactions under $5,000. According to state law, Indian River County is eligible to impose a Local Government Infrastructure Surtax of either 0.5% or 1.0%. Currently, Indian River County imposes the 1.0% Infrastructure Surtax. Figure 6.6: Local Discretionary Sales Surtax by FY $25,000 --- $20,000 -$20000 $18,70 $19,263 $15,2 $16,85 $17,62 2 $16,19 $15,000 $10,000 - - - $5,000 $- 13/14 14/15 15/16 16117 17/18 18/19 ■ Revenue (in thousands) Source: Indian River County Finance Department Procedurally, the Local Government Infrastructure Surtax must be enacted by a majority vote of the Board of County Commissioners and approved by voters in a countywide referendum. That surtax, which may be imposed for a maximum period of fifteen years, was imposed by Indian River County in April, 1989, and was renewed by voters in November, 2002 and again in November 2016. Generally, the proceeds must be expended to finance, plan, and construct infrastructure; to acquire land for public recreation or conservation or protection of natural resources; or to finance the closure of local government-owned solid waste landfills that are already closed or are required to close by order of the Department of Environmental Protection. Table 6.1 shows that local sales surtax revenue represented 6.90% of all funds collected by Indian River County in FY 2018/19. Figure 6.6 displays the Local Discretionary Sales Surtax revenue received by Indian River County over the last six fiscal years. This local revenue source increased by 26.50% over that period. Community Development Department Indian River County Adopted December V 2020, Ordinance 2020-018 6 Comprehensive Plan Capital Improvements Element Distribution of surtax proceeds is based on the specifics of an interlocal agreement or through a formula based on population. In Indian River County, Local Infrastructure Surtax revenue is distributed to county government and municipal governments through a formula based on population. Currently, twenty-five of the sixty-seven Florida counties levy a Local Government Infrastructure Surtax. Within Indian River County's region, Martin and St. Lucie counties do not levy the surtax. While Okeechobee County is eligible to levy the infrastructure surtax, it instead levies a Small County Surtax of 1%. That is another local discretionary sales surtax. • Tourist Development Tax Any county in the state may, subject to a vote of the citizenry, impose a Tourist Development Tax. The transient rental trade is the primary base for the levy of the tourist tax. Any lodging agreement for six months or less is subject to the tax. Generally, the tourist tax levy is one or two percent. Counties, however, may set an additional one percent above the original tax through an extraordinary vote of the governing board or by referendum. Further, if a professional sports franchise facility is located within a county, an additional one to two percent tourist tax may also be levied. The first one percent professional sports franchise facili tax ma be authoriz d b a Figure 6.7: Tourist Development Tax Revenue by FY $3,500 -- — $3,025 $3,094 $3,000 $2 818 $ 2, 433 $2,500 $2,267 ____ $2,000 $1,918 $1,500 - -- — - $1,000 - - $500 - 13/14 14/15 15/16 16/17 17/18 18/19 ■Reveres (n thousands) Source: Indian River Count Finance Department ty .7 e y majority vote of the governing board of the county, while the second one percent tax must be authorized by a majority plus one vote of the governing board of the county. Currently, Indian River County imposes the original two percent tourist tax, the additional one percent tax, and an additional one percent professional sports franchise facility tax. Out of Florida's sixty-seven counties, sixty-three currently levy a tourist tax. Of those sixty-three counties, fifty-three counties, including Indian River County, impose an additional one percent tourist tax; forty-four counties, including Indian River County, impose a one percent professional sports franchise tax, and thirty counties impose the second one percent professional sports franchise tax. Community Development Department Indian River County Adopted December 1" 2020, Ordinance 2020-018 7 Comprehensive Plan Capital Improvements Element Table 6.2 displays the tourist taxes imposed in counties that are geographically proximate to Indian River County. Compared to neighboring counties, Indian River County imposes a similar level of tourist taxes. Palm Beach County has the highest tourist tax levy of the six counties listed (6.0%), followed by Brevard, St. Lucie, and Martin Counties at 5.0%. While Indian River County has a tourist tax rate of 4.00%, Okeechobee County has the lowest tourist tax levy at 3.0%. Table 6.2: Optional Tourist Taxes on Transient Rental Facilities Professional Additional Original Additional Sports Professional Maximum County o Potential /o 0 Total /o Levy Tourist Tax Tax Franchise Sports Facility Tax Franchise Tax Levy Brevard 2.00% 1.00% 1.00% 1.00% 5.00% 5.000xo Indian River 2.00% 1.00% 1.00% ---------- 5.00% 4.00°%o Martin 2.00% 1.00% 1.00% 1.00% 5.00% 5.00% Okeechobee 2.00% 1.00% ---------- ---------- 5.00% 3.00% Palm Beach 2.00% 1.00% 1.00% 1.00% 6.00%* 6.00%* St. Lucie 2.00% 1.00% 1.00° 0 1.00% 5.00% 5.00% Note: Shading indicates those counties eligible to impose a particular tax *Palm Beach County is 1 out of 9 counties in the state that can also impose a 1% High Tourism Impact Tax, which it currently does levee. J'ource: 1 he Florida Legislature's Office of Economic and Demographic Research website: November 2020 The Local Option Tourist Tax can be used for the following purposes: (1) Acquire, construct, extend, enlarge, remodel, repair, improve, maintain, operate, and promote one or more publicly owned and operated convention centers, such as sports stadiums, coliseums, or auditoriums within the district that the taxis imposed; (2) Acquire, construct, extend, enlarge, remodel, repair, improve, maintain, operate, and promote aquariums, or museums that are publicly owned and operated or owned and operated by a not-for-profit organization and open to the public, within the boundaries of the county or sub -county special taxing district in which the tax is levied; (3) Promote zoological parks that are publicly owned and operated or owned and operated by not-for-profit organizations and open to the public; (4) Promote and advertise tourism nationally, internationally, and in the State of Florida; Community Development Department Indian River County Adopted December 13t 2020, Ordinance 2020-018 8 Comprehensive Plan Capital Improvements Element (5) Fund convention bureaus and other tourist information bureaus as county agencies or by contract with the Chamber of Commerce or similar associations in the county; (6) Finance beach park facilities, or beach, channel, estuary, or lagoon improvement, maintenance, renourishment, restoration, and erosion control, including construction of beach groins and shoreline protection, enhancement, cleanup, or restoration or inland lakes and rivers to which there is public access as those uses relate to the physical preservation of the beach, shoreline, channel, estuary, lagoon, or inland lake or river; (7) Pledge the revenues to secure and liquidate revenue bonds issued by the county, subject to certain limitations. Figure 6.7 shows the Tourist Development Tax revenue received by Indian River County over the last six fiscal years. Since FY 2013/14, Tourist Development Tax revenue has increased 61.31 %. ➢ Local Option Fuel Tax Local governments are authorized to levy up to twelve cents of local option fuel taxes in the form of three separate levies. Those levies are: ➢ a one to six cent local option fuel tax; ➢ a one to five cent local option fuel tax; and ➢ a ninth cent fuel tax. Figure 6.8: Local Option Fuel Tax Revenue by FY $4,500 $4,000$3,830 $3,633 $3,508 $3,574 $3,651 $3,500 $3,133 $3,000 $2,500 $2,000 $1,500 $1,000 $500 $- 13/14 14/15 15/16 16/17 17/18 18/19 ® Revenue (in thousands) Source: Indian River County Finance Department Indian River County currently imposes the full six cents of the one to six cent fuel tax. That tax applies to every net gallon of motor and diesel fuel sold within the county. The one to six cent fuel tax may be authorized by an ordinance adopted by a majority vote of the governing body or voter approval in a county -wide referendum. Generally, the proceeds may be used to fund transportation expenditures. Table 6.1 shows that the local option fuel tax revenue represented 1.30% of all funds, collected by Indian River County for FY 2018/19. Figure 6.8 shows that, since FY 2013/14 there has been an upward trend with local option fuel tax revenue for the county. The increase in local option fuel tax revenue can be attributed to an improving economy and lower fuel prices which have led to an Community Development Department Indian River County Adopted December 1' 2020, Ordinance 2020-018 9 Comprehensive Plan Capital Improvements Element increase in fuel consumption. All sixty-seven Florida counties levy the full $0.06 of the original local option fuel tax. Table 6.3 identifies the local fuel taxes levied in Indian River County and in other counties in the region. As shown in Table 6.3, Saint Lucie, Martin, Okeechobee, and Palm Beach counties all levy the highest allowable fuel taxes at $0.12 per gallon. Those four counties impose both the Ninth Cent Fuel Tax and the One to Five Cent Local Option Fuel Tax. While Indian River County is eligible to levy the Ninth -Cent Fuel Tax and the One to Five Cent Local Option Fuel Tax either by extraordinary vote of the Board of County Commissioners or by voter approval in a countywide referendum, it does not currently levy either tax. At this time, fifty-four of the sixty-seven Florida counties levy the Ninth -Cent Fuel Tax, while thirty-six of the sixty-seven Florida counties impose at least a portion of the One to Five Cent Local Option Fuel Tax. Table 6.3: Local Fuel Tax Rates County One to Six Cent Local Option Fuel Tax One to Five Cent Local Option Fuel Tax Ninth Cent Fuel Tax Total Local Fuel Tax Brevard $0.06 -------- -------- $0.06 Indian River $0.06 -------- -------- $0.06 Martin $0.06 $0.05 $0.01 $0.12 Okeechobee $0.06 $0.05 $0.01 $0.12 Palm Beach $0.06 $0.05 $0.01 $0.12 St. Lucie $0.06 $0.05 $0.01 $0.12 source: 1 he Florida Legislature's Uttice of Economic and Demographic Research website: November 2020. • Franchise Fee/Tax Counties and municipalities may exercise their home rule authority to impose a fee upon a utility for the grant of a franchise and the privilege of the utility using the local government's rights-of-way to conduct the utility's business. Franchise fees are typically levied through a franchise agreement negotiated between the local government and the utility provider. Indian River County receives franchise revenue from electric, water, sewer, garbage, and cable television franchises. Community Development Department Adopted December 1" 2020, Ordinance 2020-018 Figure 6.9: Franchise Fee/Tax Revenue $9,500 by FY$y 448 $9,400 $9,311 $9,300 $9.274 $9,200 $9,181 $9,130 $9,124 $9,100 $9,000 $8,900 13/14 14/15 15/16 16/17 17/18 18/19 ■Revenue (in thousands) Source: Indian River County Finance Indian River County 10 Comprehensive Plan Capital Improvements Element Table 6.1 shows that franchise fee revenue represented 3.27% of all funds collected by Indian River County in FY 2018/19. Figure 6.9 shows that since FY 2013/14 franchise fee revenue collected by Indian River County decreased 2.01 %. • Other Miscellaneous Revenue Included in this category are various administrative fees, licenses and permits, fines, interest income, rental income, private contributions, and other miscellaneous revenues. This source of revenue for Indian River County represented 4.65% of all funds collected in FY 2018/19. • Borrowing As needed, the county uses borrowing as a financing vehicle to raise money for public purposes that are beyond the realm of current cash reserves, operating revenue and reasonable taxation. Currently, borrowing money to pay for capital improvements can be done through either short-term or long-term financing. Short term financing is usually accomplished by the use of bond pools, notes, private placements with banks, and the public placement of Voted General Obligation debt. Long term financing is usually achieved through the issuance of bonds sold on the public market. According to state law, local governments may sell bonds for capital improvements without a referendum of the voters if the pledge used for the bond is a non -ad valorem revenue source. Conversely, any bond issue pledging ad valorem taxes requires approval through a voter referendum. General Obligation Bonds are bonds that are secured by the full faith and credit of the issuing government. Those bonds are secured by a pledge of the issuer's ad valorem taxing power. According to state law, the amount of ad valorem taxes necessary to pay the debt service on general obligation bonds is not subject to the constitutional property tax millage limits. Such bonds constitute debts of the issuer and require approval through a voter referendum prior to issuance. Revenue bonds are bonds payable from a specific source of revenue, where the full faith and credit of the issuer is not pledged to repay the bonds. Because revenue bonds are payable from identified sources of revenue, bond holders may not compel taxation or legislative appropriation of funds for payment of debt service. Pledged revenues may be derived from operation of financed projects, grants, or other specified non -ad valorem taxes. A public referendum is not required prior to issuance or validation of such obligations. In the past, the county has issued revenue bonds to finance improvements to its sanitary sewer, potable water, and golf course facilities. Also, revenue bonds have been issued to finance the cost of construction of various capital improvement projects. Deposits from bond revenues are put into the respective bond fund accounts for those projects, whereby funds are specifically designated for a particular project, and user charges are used to pay off the debt. Community Development Department Indian River County Adopted December 1` 2020, Ordinance 2020-018 11 Comprehensive Plan Capital Improvements Element Special assessment bonds are bonds issued to pay for capital improvements that impact specific areas or groups of property owners. Proceeds from the assessments levied against benefiting property owners are used to pay off the bond debt. The issuance of those bonds does not need to be approved by voter referendum. Revenue bonds and special assessment bonds are similar in nature, except that special assessment bond debt is paid -off by assessments levied against benefiting property owners and not from ongoing user charges. The county has issued special assessment bonds for solid waste disposal. The issuance of tax anticipation or bond anticipation notes is an example of a short-term (less than five years) method of financing. Notes usually have higher interest rates than bonds and have shorter maturity dates than bonds. Tax anticipation notes are issued in advance of a new fiscal year to cover gaps in the budget before property taxes are received, while bond anticipation notes are issued in anticipation of, the receipt by the county of proceeds from the sale of corresponding future bond issues. The county currently has no outstanding tax or bond anticipation notes. • Additional Optional Local Revenue Sources Occasionally, the use of additional revenue sources may be necessary, depending on priorities mandated by the Board of County Commissioners and the availability of existing revenue sources. In such cases, Indian River County has two options to increase local revenues. One is to implement new taxes that are permitted by state regulation, while the other is to increase existing taxes and fees that are imposed by the county. Additional local revenue sources available to Indian River County include the Ninth Cent Fuel Tax, the One to Five Cent Local Option Fuel Tax, and the Professional Sports Franchise Facility Tax. Both the Ninth Cent Fuel Tax and the One to Five Cent Local Option Fuel Tax are taxes on the purchase of fuel. With the Ninth Cent Fuel Tax, a one cent per gallon tax on motor fuel and special fuel can be levied on fuel purchases in the county. Revenue from the Ninth Cent Fuel Tax may be shared with municipalities, but counties are not required by law to share the proceeds. Authorized uses for revenue collected from the Ninth Cent Fuel Tax include paying the costs and expenses of establishing, operating, and maintaining a transportation system and related facilities. Additional uses include funding the acquisition, construction, reconstruction, and maintenance of roads. The One to Five Cent Local Option Fuel Tax is a one to five cents tax that can be levied upon every gallon of motor fuel sold in Indian River County. Revenues from that fuel tax must be shared among all eligible jurisdictions in the county as a result of an interlocal agreement or by an historical transportation expenditures formula. Authorized uses for revenue collected from the One to Five Cent Fuel Tax include transportation expenditures needed to meet the requirements of the Capital Improvements Element of the Comprehensive Plan. Community Development Department Indian River County Adopted December 1" 2020, Ordinance 2020-018 12 Comprehensive Plan Capital Improvements Element A Professional Sports Franchise Facility Tax is a levy of up to I% on any lodging agreement for six months or less. Revenue from this tax may be used to pay the debt service on bonds issued to finance the construction, reconstruction, or renovation of a professional sports franchise facility. State Sources Revenue classified as state sources maybe generated locally but collected by the state and returned to the county. Table 6.1 displays the state revenue sources applicable to Indian River County. Those sources are described in further detail below. • Local Government Half -Cent Sales Tax The Local Government Half Cent Sales Tax Program allocates 8.9744% of net sales tax proceeds remitted by sales tax dealers in a county to a special account administered by the Department of Revenue; that account is the Local Government Half Cent Sales Tax Clearing Trust Fund. Those funds are then earmarked for distribution to the governing body of the county and each municipality within the county. Distribution of those monies within the county is determined by a formula that uses a weighting factor based on the population of the incorporated and unincorporated areas and multiplies that factor by 8.9744% of the sales tax proceeds received by the county. 1n FY 2018/19, Indian River County received $10 298 000 through 18/19 ■ Revenue (in thousands) the half -cent sales tax. As shown in Table 6. 1, that amount represented 3.69% of all funds collected by Indian River County during the 2018/19 fiscal year. Figure 6.10 displays the funds made available to Indian River County through the half -cent local government sales tax over the last six fiscal years. Overall, Indian River County's half -cent sales tax revenue increased between Fiscal Year 2013/14 and Fiscal Year 2018/19. Occasionally, governments can receive supplemental distributions by meeting special eligibility criteria; however, in no case can the total supplemental and ordinary distribution exceed the maximum per capita amount allowed by law. Governments are allowed wide latitude in using the half cent sales tax. For counties, the law provides only that half cent sales tax revenue be used for countywide tax relief or countywide programs. Community Development Department Indian River County Adopted December 1" 2020, Ordinance 2020-018 13 Comprehensive Plan Capital Improvements Element • County Revenue Sharing The current structure of the county revenue sharing program consists of two revenue sources. Those sources include 2.90% of net cigarette tax collections and 2.0810% of sales and use tax collections. Proceeds are collected by the state and then distributed to eligible counties based on an allocation formula. There are no use restrictions on the distributed revenue; however, there are some statutory limitations regarding those funds being used as a pledge for indebtedness. To receive distribution proceeds through the county revenue sharing program, counties must meet the following criteria: Figure 6.11: County Revenue Sharing by FY $4,500_,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,„,,,,,,,,,,,,,,,,,,,,,,,,.,,__ --....._ $4,011 $4,000 $3,601 $3,797 $3,500 $3,333 $3,431 $3,082 $3,000 - $2,500 $2,000 $1,500 $1,000 $500 13/14 14/15 15/16 16/17 17/18 18/19 ■ Revenue (in thousands) Source: Indian RiverCountyFinance Deparment (1) Law enforcement officers and firefighters are certified and meet state requirements; (2) Certification of taxable value for a property tax levy is made in a timely and correct manner to the Department of Revenue; (3) The county's most recent financial reports must have been sent to the Department of Financial Services, and post audits of those statements and accounts must have been provided. Table 6.1 shows that county revenue sharing funds represented 1.44% of all funds collected by Indian River County in FY 2018/19. Figure 6.11 shows that, between Fiscal Year 2013/14 and 2018/19, I d' Ri Ct ' f I a tn ver oun y s revenue 111L revenue sharing gradually increased. • Constitutional Fuel Tax The constitutional fuel tax is defined as an excise or license tax of two cents per gallon of motor fuel, imposed upon the first sale or first removal from storage (after importation into Florida). Revenues from this levy become state funds at the time of collection by the refiner, importer or wholesaler. In its current form, the constitutional fuel tax is a state -shared revenue source for counties only. Applying a distribution formula, the state allocates Community Development Department Adopted December 1” 2020, Ordinance 2020-018 FIGURE 6.12: Constitutional Fuel Tax $1,950 $1,900 $1,850 $1,800 $1,750 $1,700 $1,650 $1,600 $1,550 $1,500 $1,450 13/14 14/15 15/16 16/17 17/18 18/19 MRevenue (in thousands) Source: Indian River County Finance De Indian River County 14 Comprehensive Plan Capital Improvements Element proceeds to counties to the extent necessary to comply with all obligations to or for the benefit of holders of bonds, revenue certificates, and tax anticipation certificates or any refunds secured by any portion of the tax proceeds. After complying with the necessary debt service obligations, the state distributes a county's surplus funds to its governing body. Table 6.1 shows that revenue received from the constitutional fuel tax levy represented 0.69% of total revenue received by Indian River County in FY 2018/19. Figure 6.12 shows that, over the last six fiscal years, constitutional fuel tax revenue received by Indian River County increased by 17.69%. • County Fuel Tax The county fuel tax is levied on motor fuel at the rate of one cent per net gallon. The legislative intent of this tax is to reduce a county's reliance on ad valorem taxes. Funds received from this tax can be used by a county for transportation -related expenses, including the reduction of bond indebtedness incurred for transportation purposes'. Table 6.1 shows that funds received through the county fuel tax levy represented 0.30% of all revenue collected by Indian River County in FY 2018/19. Figure 6.13 shows that, over the last six fiscal years, county fuel tax revenue received by Indian River County increased 17.99%. • Alcoholic Beverage License Tax Alcoholic beverage license taxes are levied on manufacturers, distributors, vendors, and sales agencies of alcoholic beverages in Florida. The tax is administered, collected, enforced, and distributed to local governments by the Division of Alcoholic Beverages and Tobacco within the Department of Business and Professional Regulation. Twenty-four percent of the license taxes imposed on the sale of beer, wine and liquor collected within a county is returned to the county Tax Figure 6.14: Alcoholic Beverage License $70 Tax by FY W $68 $66 C, ---- $64 'cs $62 S61 S61 - — $60 - $58 -- --- 13/14 14/15 15/16 16/17 17/18 18/19 ■ Revenue (in thousands) Source: Indian River Co u nty Finance Department Community Development Department Indian River County Adopted December 1s12020, Ordinance 2020-018 15 Comprehensive Plan Capital Improvements Element Collector. The remaining funds are used to operate the division and contribute to the operation of the Office of the Secretary of Business Regulation. Table 6.1 shows that the county received approximately $68,000 from this tax in FY 2018/19, 0.02% of all revenue received by Indian River County. Figure 6.14 shows that, over the last six fiscal years, alcoholic beverage license tax revenue received by Indian River County fluctuated. 0 Distribution of Sales and Use Taxes to Counties According to Florida Statutes, a guaranteed entitlement of $29,915,500 is equally distributed among Florida's sixty-seven counties, providing each county's general revenue fund with $446,500. Table 6.1 shows that revenue received from the Distribution of Sales and Use Taxes represented 0.16% of revenues received by Indian River County in FY 2018/1. Uses for this revenue are determined by the Board of County Commissioners. • Mobile Home License Tax An annual license tax is levied on all mobile homes and park trailers, and on all travel trailers and fifth -wheel trailers exceeding thirty- five feet in body length. The license taxes, ranging from $20 to $80 depending on body length, are collected in lieu of ad valorem taxes. The taxes are collected by county tax collectors and remitted to the Department of Highway Figure 6.15: Mobile Home License Tax Revenue by FY $114 $11 $112 - $110 i $108 $108 $107 $106 $106 $104 - 5103 $102 $100 $98 13/14 14/15 15/16 16/17 17/18 18/19 N Revenue(in thousands) Source: Indian River County Finance Department Safety and Motor Vehicles. From each license, two deductions are made. The first is a deduction of $1.50 by the Department of Highway Safety and Motor Vehicles, with proceeds deposited into the State General Revenue Fund. The second is a deduction of $1.00, with proceeds deposited into the Florida Mobile Home Relocation Trust Fund. The remaining balance is deposited into the License Tax Collection Trust Fund for distribution to units of local government. A county government is eligible to receive proceeds from this tax if taxable mobile home units are located in its unincorporated area. An authorized use of the proceeds is not specified in the current law. Table 6.1 shows that funds received through the mobile home license tax represented 0.04% of all revenue received by Indian River County in FY 2018/19. Figure 6.15 shows that, mobile home license tax revenue received by Indian River County fluctuated between FY 2013/14 and FY 2018/19. Community Development Department Indian River County Adopted December 1" 2020, Ordinance 2020-018 16 Comprehensive Plan Capital Improvements Element • Various Grants Table 6.1 shows that funds received in the form of state grants represented 2.35% of funds received by the county in FY 2018/19. Those state grant funds received by the county originated from the Division of Emergency Management, the Florida Housing Finance Corporation, the Florida Department of State, the Florida Department of Environmental Protection, the Florida Department of Transportation, the Florida Department of Revenue, the Florida Department of Law Enforcement, the Florida Department of Economic Opportunity, and the Florida Department of Health.' Federal Sources Federal funds are either granted directly to local governments or passed through state agencies for administration and monitoring. Those grants are usually distributed on a competitive basis rather than by formula allocations, thereby making forecasts of future revenues difficult. For the purpose of revenue forecasts, those sources will be assumed to remain constant. During FY 2018/19 the county received approximately $6,523,000 in federal funds. Those funds represented 2.34% of all funds received by Indian River County in FY 2018/19. Overall Revenue Sources As mandated by state statute, the financial resources of the county are categorized according to the state Chart of Accounts. The categories in the state Chart of Accounts are taxes, licenses and permits, intergovernmental revenue, charges for services, fines and forfeitures, and miscellaneous revenues. Table 6.4 identifies the total amount of historic revenue generated from those sources for fiscal years 2013/14 through 2018/19. Table 6.4: Indian River County General Revenues By Source Discal Year Licenses & Intergovernmental Charges for Fines & Miscellaneous totals Taxes Permits Revenue Services Forfeitures Revenues 2013/2014 $94,585,345 $14,321,389 $30,873,889 $63,414,219 $1,004,374 $4,141,341 $208,340,557 2014/2015 $100,182,672 $18,471,625 $33,624,651 $62,987,961 $924,860 $4,548,434 $220,740,203 2015/2016 $109,101,602 $19,872,044 $33,535,027 $62,868,855 $1,708,273 $10,591,490 $237,677,291 2016/2017 $115,774,419 $19,558,052 $31,587,431 $64,685,312 $1,680,464 $9,058,093 $242,343,771 2017/2018 $125,723,036 $22,425,960 $37,168,177 $67,769,381 $1,739,585 $17,885,999 $272,712,138 2018/2019 $132,706,277 $21,586,692 $33,137,945 $71,070;803 $2,177,709 $18,510,569 $279,189,995 Source: Indian River County Comprehensive Annual Financial Report, 2018/19 & Indian River County Finance Department. Community Development Department Indian River County Adopted December 1` 2020, Ordinance 2020-018 17 Comprehensive Plan Capital Improvements Element Figure 6.16: Distribution of General Revenues By Category 1.99' 2014 048>,� _ 30.44% 14,82% 6.87 2017 8.07% 3.74 26.6 0.69% - 13.03 ■ Taxes ® Charges for Seruces 106% 2015 8.37% 042/ 2018 8.22 13.63 6.66 /0 24.Sb°h 0.64% a Licenses & Permits ■ Fines & Forfeitures 2016 446/ ___.___26.45% 14.11 0.72% 8.36% s 63% 2019 7.73 0.78% 11.87 ❑ Intergovernmental Re%enue o Miscellaneous Revenues . IFU . V- IV uiaYiay3 Inc uiZu iuuuutt 01 revenue Dy the same categories listed in table 6.4 for each of the last six fiscal years. Expenditures In the previous sub -section, the various revenue and income sources currently utilized by Indian River County were reviewed. This sub -section of the Capital Improvements Element identifies how those monies are allocated to meet the County's needs. Table 6.5 presents the County's overall general expenditures by cateaory for fiscal vears 2013/14 thrcnwh 901 R/l 9 'Fable 6.5: Indian River County General Governinent Expenditures By Function and by FY Fiscal Year 2013/14 2014/15 2015/16 2016/17 2017/18 2018/19 General Government $23,028,473 $21,517,147 $23,569,495 $29,456,693 $30,631,940 $28,825,668 Public Safety $70,368,651 $74,492,323 $81,251,970 $89,841,802 $92,695,363 $94,683,976 Physical Environment $49,893,042 $48,474,272 $49,148,815 $55,578,221 $59,317,463 $65,665,032 Transportation $34,859,058 $29,812,672 $30,991,899 $29,314,242 $31359,379 $31,224,861 Economic Environment $1,106,886 $436320 $424,593 $437,031 $426,085 $469,565 Human Services $7,178,542 $7,519,756 $7,868,392 $8,116,910 $9,302,125 $9,511,279 Culture/Recreation $15,178,817 $19,857,345 $24,240,179 $15,891,840 $14,980,225 $21,638,673 Court. Related $6,487,906 $6,677,909 $6605-682 $6,755,050 $6,540,045 $7,187,297 Debt Service $5,684,616 $5,446,070 $5,215,007 $5,230,520 $5,270,153 1 $6,179,835 TOTAL $212,274,665 $216,286,162 $228,775,010 $240,622,309 $250,522,778 1 $265,386,186 Community Development Department Indian River County Adopted December 1512020, Ordinance 2020-018 18 Comprehensive Plan Capital Improvements Element Table 6.5 shows expenditures in nine categories. Depending on the county's activities in any given fiscal year, the level of expenditures may fluctuate for certain categories. Figure 6.17 displays the percentage distribution of Indian River County's general expenditures over the last six fiscal years. Figure 6.17: General Government Expenditures by Function 2014 23.5% 3.4% 2.7% 3.1% 7.2% 2016 10.1% 2.3% I 13.5% 2.9% 3.4% 0.2% 12.2 /° 2018 z.2 ° 2017 2019 -11 411 ;3. 24.7% 2.8% 0.2% 3.4% 0.2% 2.6% 3.713% 0.2% 2.3% 2.7% 3.6% p General Gowrnment ® Transportation e Culture/Recreation ■ Public Safety E3 Physical Environment ■ Economic Environment ■ Human Services m Court Related rl Debt Service A major classification of services provided by Indian River County, the general government expenditure category, consists of activities undertaken by the legislative and administrative branches of the county government. Departments such as the Board of County Commissioners, County Administrator, Personnel, and Purchasing fall into this category, as do all Constitutional Officers, except the Sheriff. As shown in table 6.5, $28,825,668 was spent on general government services in FY 2018/19. Between fiscal years 2013/14 and 2018/19, general government expenditures increased by 33.97%. In FY 2018/19, general government services represented 10.86% of all county expenses. Public Safety The Sheriff's Department, Fire Services, Advanced Life Support, Emergency Management, and the Medical Examiner fall under the category of Public Safety. As shown in table 6.5, the county, in FY 2018/19, spent $94,683,976 for public safety services. Since FY 2013/14, public safety expenditures have increased by 34.55%. Public safety represented 35.68% of all county expenses in FY 2018/19. Community Development Department Indian River County Adopted December 1s12020, Ordinance 2020-018 19 Comprehensive Plan Capital Improvements Element Physical Environment The physical environment classification encompasses the county's water and waste water utilities, the Solid Waste Disposal District (SWDD), the Soil and Water Conservation District, and the Environmentally Sensitive Land Acquisition Fund. Table 6.5 shows that $65,665,032 was spent on these activities in FY 2018/19. Since FY 2013/14, physical environment expenditures have increased by 3 1.6 1 %. Physical environment services represented 24.74% of all county expenses in FY 2018/19. Transportation Departments under the transportation category include Road and Bridge, County Engineering, Secondary Roads Construction, and Traffic Engineering. Those departments are responsible for designing, constructing, overseeing, and maintaining the county's roads and drainage systems. As shown in table 6.5, the county spent $31,224,861 on transportation facilities in FY 2018/19. Since FY 2013/14, transportation expenditures have decreased by 10.43%. Transportation expenses represented 11.77% of all county expenses in FY 2018/19. Economic Environment Included in the economic environment category are the costs of providing services which develop and improve the economic condition of the community and its citizens. Up to June 30, 2011, Veteran Services, the Housing Authority, and the Economic Development Division of the Indian River County Chamber of Commerce primarily undertook that function. On July 1, 2011, the Housing Authority was officially separated from the County; consequently, its expenditures are no longer reported here. Table 6.5 shows that $469,565 was spent on economic environment services in FY 2018/19. Since FY 2013/14, economic environment expenditures have decreased by 57.58%. Economic environment expenses represented 0.18% of all county expenses in FY2018/19. Higher expenses between FY 2011/12 and FY 2013/14 were the result of expenditure of Neighborhood Stabilization Program Community Development Block Grant funds, one time grants provided to lessen the negative effects of the economic downturn/recession and housing collapse. Human Services Human Services cover the cost of providing services for the care, treatment, and control of human illness, injury or disabilities, and for the welfare of the community as a whole and its individuals. The Health Department, Welfare, Medicaid, and Children's Services fall into this category. Table 6.5 shows that the County spent $9,511,279 on human services in FY 2018/19. Since FY 2013/14, human services expenditures have increased by 32.50%. Human Services represented 3.58% of all county expenses in FY 2018/19. Community Development Department Indian River County Adopted December V 2020, Ordinance 2020-018 20 Comprehensive Plan Capital ImproN,ements Element Culture/Recreation All costs associated with providing and maintaining cultural and recreational facilities and activities for the benefit of citizens and visitors fit into this category. County libraries, parks, recreation operations, and the golf course are included here. As shown in table 6.5, the County spent $21,638,673 on those services in FY 2018/19. Since FY 2013/14, cultural/recreation expenditures have increased by 42.56%. Culture/recreation expenses represented 8.15% of all County expenses in FY 2018/19. Court Related All costs of operating the judicial branch of Indian River County Government are classified here. That category includes the County Court, Circuit Court, State Attorney's Office and Public Defender. As shown in table 6.5, expenditures from that category totaled $7,187,297 in FY 2018/19. Between fiscal years 2013/14 and 2018/19, Court Related expenditures increased by 10.71%. Court Related costs represented 2.71% of all county expenses in FY 2018/19. Debt Service Debt service consists of interest and payments made by the county on its debt. That figure includes principal retirement, interest and other miscellaneous debt service. As table 6.5 indicates, total County debt service expenditures were $6,179,835 in FY 2018/19. Since FY 2013/14, debt service expenditures have increased by 8.71%. Debt service expenses represented 2-.33% of all County expenses in FY 2018/19. Existing Outstanding Debt At the end of FY 2019/20, Indian River County's outstanding debt, comprised of revenue bonds and general obligation bonds, stood at $5,997,000. That is shown in table 6.6. Currently, Enterprise Funds comprise 35.55% of the overall debt (Utility Dept), leaving $3,865,000 in bonds paid from general governmental funds. In November 2001, Indian River County issued the remaining $11,000,000 of the $26,000,000 Environmentally Sensitive Land Acquisition general obligation bonds originally approved by voters in 1992. Also in 2001, the County issued $16,810,000 in Spring Training Facility Bonds to finance the acquisition and expansion of the Dodgertown spring training facility (now known as Historic Dodgertown). In 2004, Indian River County voters approved the issuance of up to an additional $50,000,000 in Environmentally Sensitive Land Acquisition general obligation bonds. As a result, Indian River County issued $48,600,000 in Environmentally Sensitive Land Acquisition general obligation bonds in 2006. While the county refinanced its 1996 Series Water and Sewer Bonds in 2005 and the majority of its 1993 Series A Water and Sewer Bonds in 2009, the County retained a portion of the Community Development Department Indian River County Adopted December 1` 2020, Ordinance 2020-018 21 Comprehensive Plan Capital Intprovements Element 1993 Series A Water and Sewer Bonds with a maturity of 2011 because it was more cost efficient than rolling the entire amount into the 2009 Water and Sewer Bonds. That portion of the water and sewer bond has since been paid off. More recently, in 2015 the 2005 Series Water and Sewer Revenue Bonds and the 2006 Series Environmental Lands Acquisition Bonds were refinanced.; Those bonds were refinanced to take advantage of better interest rates. In addition, the debt issuance for the 2009 series Water and Sewer Bonds were paid off and the Spring Training Facility bonds were partially paid off during fiscal year 2018/19, and the Environmental Lands Acquisition 2015 Series were paid off during fiscal year2019/20. This has substantially decreased the County's total bond debt. Table 6.6: Indian River County Existing Long Term Debt Initial :mount Amount Remaining x,,09/30/2020 Average Interest Rate Final Maturity Bond Rating Security Pledge Water & Sewer Revenue Bonds: 2015 Series $7,171,000 $2,132,000 1.65% 1 2022 N/A Water &Sewer Revenues Recreation Revenue Bonds 2001 Series Spring Training Facility $16,810,000 $3,865,000 4.87% 2031 AAA/FGIC State Funds & Tourist Tax Total Bonds Outstanding $5,997,000 Source: Indian River County Budget 2020/21. Local Policies and Practices As part of the capital improvements planning process, it is important to do an inventory of current Indian River County policies and practices that guide the timing, location, expansion, or increase in capacity of capital facilities. Those policies and practices relate to the county's existing level -of - service standards, impact fee programs, comprehensive plan, and enterprise fund accounts. Existing Level -of -Service Standards Level -of -service (LOS) standards are indicators of the extent or degree of service provided by, or proposed to be provided by, a facility based on and related to the operational characteristics of the facility. Level -of -service standards indicate the capacity per unit of demand of each public facility. Level -of -service standards can affect the timing and location of development by guiding development to areas where facilities may have excess capacity. Indian River County has level -of -service standards for capital facilities as follows: Correctional Facilities (Countywide) Community Development Department Indian River County Adopted December 1" 2020, Ordinance 2020-018 22 Comprehensive Plan Capital Improvements Element • 4.5 beds per 1,000 permanent plus weighted peak seasonal population ➢ Fire/EMS (Countywide, excluding Indian River Shores) • .089 Stations per 1,000 permanent plus weighted peak seasonal population Law Enforcement (Unincorporated County) • 2.09 officers per 1,000 permanent plus weighted peak seasonal population ➢ Libraries (Countywide) • 580 building square feet per 1,000 permanent plus weighted peak seasonal population • 3,200 library material items per 1,000 permanent plus weighted peak seasonal population • 0.7 computers per 1,000 permanent plus weighted peak seasonal population • 0.2 other library equipment items per 1,000 permanent plus weighted peak seasonal population ➢ Potable Water (County Service Area) •- 250 gallons per day per equivalent residential unit ➢ Public Buildings (Countywide) • 1.99 building square feet per capita for permanent plus weighted peak seasonal population ➢ Parks/Recreation (Unincorporated County) • 6.61 acres per 1,000 permanent plus weighted peak seasonal population ➢ Sanitary Sewer (County Service Area) • 250 gallons per day per equivalent residential unit ➢ Schools (School Service Area): • 100 percent of Florida Inventory of School Houses (FISH) capacity for each public school type (elementary, middle, and high). ➢ Solid Waste (Countywide) • 2.2 tons per capita per year or 3.67 cubic yards per capita for permanent plus weighted peak seasonal population per year ➢ Stormwater Management • New drainage systems shall mitigate the impacts of a 25 year/24 hour design rainfall event • Minimum road crown elevation for existing roads shall be raised during resurfacing/rebuilding to the flood elevation resulting from the 2 year/24 hour storm event on local roads Community Development Department Indian River County Adopted December l' 2020, Ordinance 2020-018 23 Comprehensive Plan Capital I►nprovements Element • The center two lanes of rebuilt roads must be at or above flood levels resulting from a 10 year/24 hour storm event on Arterial and Collector roads • All drainage basins will meet the following level -of -service standards: • By 2000 - 2 year/24 hour storm event • By 2005 - 5 year/24 hour storm event • By 2010 - 10 year/24 hour storm event ➢ Transportation (Roadways) • Level -of -Service "D" during peak hour, peak season, and peak direction conditions on all TRIP grant funded roads as well as all freeway, arterial, and collector roadways, with the exception of the following two, which will operate at level of service "E" plus 20%: • 27th Ave - South County Line to SR 60 • 43rd Ave - Oslo Road to 16th Street For SIS/Florida Intrastate Highway System roadways, level of service "B" is adopted for rural areas, and level of service "C" is adopted for urban areas. ➢ Transit • One-hour'headways shall be maintained on all fixed transit routes Level -of -service standards are discussed in further detail in individual Comprehensive Plan Elements. Asset-based level of service standards for impact fee calculation purposes are provided in the Impact Fee Ordinance (Title X), Capital Improvements Program A capital improvements program (CIP) is a list of capital expenditures to be incurred each year over a fixed period of years to meet anticipated capital needs. In Indian River County, the CIP identifies the projects that the County plans to undertake in the next five years and presents an estimate of the costs and the resources needed to finance the projects. Revenue sources within the first year of the CIP reflect current fund balances as well as anticipated annual revenue collection. Within the first three years of the CIP, projects are funded entirely with "committed" revenue sources. "Committed" revenue sources are revenue sources that currently exist. Projects in years four and five of the CIP may be funded partially through "planned" revenue sources. "Planned" revenue sources are sources available to the County that have not been utilized. The Capital Improvements Element (CIE) itself consolidates the capital improvements needs of all elements of the Comprehensive Plan into an overall five-year Capital Improvements Schedule. The overall program lists the needs, costs, timeframes, priorities, and the necessary financial resources to implement the identified capital improvement projects in the various elements of the plan in the next five years. Community Development Department Indian River County Adopted December V 2020, Ordinance 2020-018 24 Comprehensive Plan Capital Improvements Element Impact Fees/Capacity Charges Impact fees are charges to developers for off-site improvements that must be provided by the local government to serve new development. That financing technique is one strategy that the County uses to implement the CIE. Currently, the County has nine impact fees in place; those are traffic impact fees, which became effective in 1986, and eight additional impact fees which became effective in June of 2005. Those eight impact fees are assessed for the following service delivery categories: solid waste, public schools, fire/ems, parks and recreation, correctional facilities, law enforcement, libraries, and public buildings. In 2009, the Board of County Commissioners (BCC) voted to suspend five of the nine impact fees for a period of six months. Their intent in doing so was to help encourage development during the economic recession. Since then, the BCC has voted several times to maintain the suspension of at least three of the impact fees. Most recently, the Board of County Commissioners completed a review of all impact fees, and on April 22, 2014 adopted a revised reduced nonresidential impact fee schedule with an effective date of May 5, 2014 and adopted a revised residential impact fee schedule on October 14, 2014 with an effective date of February 2, 2015. For the new impact fee schedule, the Board of County Commissioners voted to not collect the correctional facilities, solid waste facilities, and libraries impact fees at this time. In October 1999, the county's water and sewer impact fees were reclassified as capacity charges. A capacity charge is a fee charged to the direct beneficiaries of water and sewer improvements in order to fund the capital cost incurred by the water and wastewater utility to provide capacity to serve new utility customers. Enterprise Funds Enterprise funds are used to account for operations financed and operated in a manner similar to private businesses, when the intent of the governing body is that the full costs of providing the service to the general public on a continuing basis be financed or recovered primarily through user charges. Currently, the County operates its solid waste services, golf course facility, building division services, and utility services as enterprise funds. As a tool for affecting the timing and location of development, user charges may be designated to vary with the quantity and location of the service provided. Thus, charges could be greater for providing services further from urban areas and less for distances closer to urban areas. In this way, user charges could affect the economics of development locating further away from urban areas. Analysis The analysis section of this element assesses the County's historic and projected revenue and expenditure patterns to determine the County's fiscal ability to provide adequate capital improvements. Those capital improvements have been identified in other comprehensive plan elements and are needed to meet the demands of existing and future development. Community Development Department Indian River County Adopted December I't 2020, Ordinance 2020-018 25 Comprehensive Plan Capital Improvements Element As part of this analysis, revenue and expenditure projections are identified and analyzed, and a fiscal assessment of needs (costs) versus projected available revenue is included. Analysis of the Timing and Location of Capital Improvements Objectives and policies from the Future Land Use Element, Potable Water Sub -Element, Sanitary Sewer Sub -Element, Recreation and Open Space Element, Public School Facilities Element, and the Transportation Element, as well as policies followed by the Sheriff's office and County departments such as Emergency Management, Corrections, Libraries, and Solid Waste, have the most direct effect on the timing and location of capital improvements. Through planning for future improvements to the transportation system, the Transportation Element directly affects the development potential of property. Also affecting the development potential of property are the water and sewer connection requirements and the availability of parks, and public school capacity. Within the Future Land Use Element (FLUE), the assignment of land use density and intensity, as well as the urban service area regulations, affect the timing and location of capital improvements. Consistent with the FLUE and urban service area requirements in the County's comprehensive plan, the County provides public facilities and services to promote compact development by emphasizing infill development in urban areas and maximizing the efficiency of existing facilities and services in underutilized areas. The FLUE also limits urban sprawl and ensures that adequate facilities will be present to accommodate future growth. Maximizing the use of existing facilities and controlling urban sprawl will contribute to a cost-effective and efficient service delivery system. Using the County's official Future Land Use Map and Future Thoroughfare Plan Map, as well as the County's water and wastewater connection matrix, in planning for future locations of facilities provides for efficient and orderly expansion of public facilities, provides for efficient growth in desired areas, discourages growth in undesirable areas, and protects environmentally sensitive lands. Consistent with that policy, development orders are issued only after a determination is made that adequate public facilities and services will be available to meet the demand of new development. Overall, the objectives of the FLUE, Transportation Element, Parks and Recreation Element, Potable Water Sub -Element, Sanitary Sewer Sub -Element, and the Public School Facilities Element are furthered by the extension of facilities and services in a logical and efficient manner. That is accomplished by implementing the adopted Capital Improvements Element and its corresponding Schedule of Capital Improvements. Successful and efficient implementation of those items ensures that facilities and services will be in place concurrent with future demand. If a capital improvements project is not included in the adopted Schedule of Capital Improvements and the improvement is required to maintain adopted level -of -service standards, future development will be prohibited until the necessary facilities are in place. That, in effect, indirectly controls the Community Development Department Indian River County Adopted December 13t 2020, Ordinance 2020-018 26 Comprehensive Plan Capital Improvements Element timing and location of future development and, in turn, furthers the implementation of the Future Land Use Element and Transportation Element objectives. Appendix A constitutes the County's five year schedule of capital improvements. The purpose of the CIP is to ensure that improvements to existing facilities and construction of new facilities are completed as needed. By implementing the five year schedule of capital improvements, the county will ensure that appropriate areas will be served by needed facilities, thus maintaining adopted levels of service. Besides implementing the components of this element, the County coordinates with the St. Johns River Water Management District (SJRWMD) and the various state agencies, such as the Florida Department of Transportation, when those agencies program facility or service improvements within Indian River County. The continuation of that coordination will ensure that the plans of state agencies and the SJRWMD will be consistent with the Comprehensive Plan and the timing and location of capital improvements as identified in the CIE. Forecasted Revenues In order to develop a financially feasible schedule of capital improvements, projected revenues over the five-year CIP time period are calculated. Those revenues are then compared to anticipated expenditures on capital improvements. For the first three years of the plan, only committed and available revenue sources are utilized. In developing revenue estimates for that process, the County considers historic revenue trends, current and anticipated economic conditions, population and growth trends, legislative changes, and any other factors that may impact future revenue streams. That analysis is far more complex than projecting prior trends into the future. That is evident in the forecasted revenues shown in this section. Since the start of the decline of the housing boom and throughout the economic recession that followed, there was a gradual decrease in most of the County's revenue sources. Forecasts show for all CIP revenue sources except "Other Sources", an increase in total revenue through FY 2024/25, of 10.38%. The "Other Sources" category included revenue sources such as grants that can vary year to year. Many of the revenue sources identified in the CIP have unique characteristics. For example, sales taxes react differently than gas taxes to similar circumstances. The analysis accounts for such differences. Because gas taxes are levied on a per gallon basis rather than a price percentage basis like the sales tax, gas taxes do not increase as a result of rising prices the way that sales taxes do. Further, gas taxes do not typically decline as significantly as sales taxes during economic slowdowns. For property taxes, impact fees, user fees, interest earnings, and other revenues, additional behavioral characteristics were considered in forecasting future receipts. All such forecasts were developed with the use of professionally accepted methodologies. To ensure a Community Development Department Adopted December 13' 2020, Ordinance 2020-018 Indian River County 27 Comprehensive Plan Capital Improvements Element financially balanced CIP (see Appendix A), scheduled expenditures were constrained by projected revenues. As part of this capital improvements element, the County's general revenues were forecasted for fiscal _years 2020/21 through 2024/25. This section addresses general revenues and earmarked projected revenues as well as the county's tax base and millage rate projections. • Overall Forecasted Revenues Table 6.7 summarizes the County's forecasted revenue for fiscal years 2020/21 through 2024/25. Those revenues include the County's general governmental funds, enterprise funds, and internal funds. As table 6.7 shows, general revenue collected by the County is forecast to decrease from fiscal year 2020/21 to fiscal year 2024/25 with revenues from "Other Sources" such as grants decreasing. Projecting a decrease in grant funding due to uncertainty of future grants is a conservative approach. Actual grant funding may be greater than projected. Table 6.7: Overall General Revenue Projection Summary PY 2020/21 2021/22 2022/23 2023/24 2024125 TOTAL Taxes $144,096,301 $147,699,000 $151,391,000 $155,176,000 $159,055,000 $757,417,301 Permits, Fees & Special Assess. $35,026,636 $35,902,000 $36,800,000 $37,720,000 $38,663,000 $184,111,636 Intergovern- $41,903,798 $42,951,000 $44,025,000 $45,126,000 $46,254,000 $220,259,798 ment Charges for Services $87,913,285 $90,111,000 $92,364,000 $94,673,000 $97,040,000 $462,101,285 Judgements, Fines & $463,620 $475,000 $487,000 $499;000 $511,000 $2,435,620 Forfeitures Interest& Misc. $9,355,964 $9,590,000 $9,830,000 $10,076,000 $10,328,000 $49,179,964 Other Sources $152,369,061.00 $113,646,186 $75,939,017 $69,047,203 $55,316,793 $466,318,260.00 TOTAL $471,128,665 $440,374,186 $410,836,017 $412,317,203 $407,167,793 $2,141,823,864 iwa i —U. wwuy kimuc at rvianagement ana nuaget. • Earmarked Projected Revenues Earmarked revenues are revenues that are restricted in terms of use. Such revenues may be found in the Transportation Element, Sanitary Sewer Sub -Element, Potable Water Sub -Element, and Solid Waste Sub -Element. Community Development Department Indian River County Adopted December 13' 2020, Ordinance 2020-018 28 Comprehensive Plan Capital Improvements Element Table 6.8 provides a summary of earmarked revenue forecasts by applicable comprehensive plan element for fiscal years 2020/21 through 2024/25. As shown in table 6.8, forecasted transportation revenues are broken down by their sources. Earmarked forecasted transportation revenues are expected to increase by 4.65% over the next five fiscal years, from $27,058,360 in FY 2020/21 to $28,316,590 in FY 2024/25. For potable water and sanitary sewer, earmarked revenue is expected to increase by 10.38% over the next five fiscal years, from $37,539,317 in FY 2020/21 to $41,437,000 in FY 2024/25. Over the next five years, earmarked revenue for solid waste is expected to increase by 10.38% from $17,926,067 in FY 2020/21 to $19,787,000 in FY 2024/25. Table 6.8: Earmarked Projected Revenue by Comprehensive Plan Element Transportation Potable Local Option Gas Constitution County Traffic I cent optional Interest on Total T Fiscal Year Water & Sanitary Solid Waste Tax al Gas Tax Gas Tax Impact Fee sales tax Gas Tax Sewer 2020/21 $3240,000 $1,690,133 $733,500 $4,264,727 $17,100,000 $30,000 $27,058,360 $37,539,317 $17,926,067 2021/22 $3,078,000 $1,707,000 $741,000 $4,350,000 $17,442,000 $30,000 $27,348,000 $38,478,000 $18,374,000 2022/23 $2,924,100 $1,724,000 $748,000 $4,437,000 $17,790,840 $30,000 $27,653,940 $39,440,000 $18,833,000 2023/24 $2,777,895 $1,741,000 $755,000 $4,526,000 $18,146,657 $30,000 $27,976,552 $40,426,000 $19,304,000 2024/25 $2,639,000 $1,758,000 1 $763,000 $4,617;000 $18,509,590 $30,000 $28,316,590 $41,437,000 1 $19,787,000 • Tax Base, Assessment Ratio, Millage Rate Table 6.9 summarizes the county's tax base forecasts which are categorized by fund through FY 2024/25. Overall, the countywide ad valorem tax base is the same as the general fund category identified in table 6.9. Community Development Department Indian River County Adopted December 1` 2020, Ordinance 2020-018 29 Comprehensive Plan Capital Improvements Element Table 6.9: Indian River County Tar Base and Millage ProjCeti oils Fiscal General Fund M.S.'f .U. Fmer,ency Services District Year Tax Base Millage Tax Base Millage Tax Base Millaue 2020/21 $19,554,311,003 3.5475 $10,850,206,261 1.1506 $16,067,904,609 2.3531 2021/22 $20,140,940,333 3.5475 $11,175,712,449 1.1506 $16,549,941,747 2.3531 2022/23 $20,745;168,543 3.5475 $11,510,983,822 1.1506 $17,046,439,999 2.3531 2023/24 $21,367,523,599 $22,008,549,307 3.5475 3.5475 $11,856,313,337 $12;212,002,737 1.1506 1.1506 $17,557,833,199 $18,084,568,195 2.3531 2.3531 2024/25 Source; lnatan Ktver{Aunty unice or Management and Budget. - - As shown in table 6.9, the county has a Municipal Service Taxing Unit (MSTU) and an emergency services district, each with a separate millage. Chanes to the Capital Improvements Program Overall, County revenue sources except "Other Sources" are expected to increase at a total rate of 10.38% from 2020/21 through Fiscal Year 2024/25 and all County revenue sources except for Judgements, Fines & Forfeitures are projected to be above what was previously forecasted in the prior year's Capital Improvements Program. With respect to the "Other Sources" funds, the decreasing yearly amount is due to uncertainty in grant funds, as that funding source is dependent on a number of factors including but not limited to economic conditions, and the competitiveness of grant applications: With this year's update, some projects have had their timeframes extended and some have had their funding sources changed as priorities have shifted, and projects previously underfunded have been designated to receive additional projected funding from sources that have become available. This includes projected increased revenue from assessments and user fees, gas taxes, various impact fees, and developer funded construction projects due to projected increased development activity and continually improving market conditions. While some project time frames have been extended, none of the extensions will impact development project concurrency reservations. By extending the timeframe of transportation projects, the County can utilize its limited resources to complete priority concurrency related projects within the overall capital improvements program. In effect, the County needs to delay some projects so that other projects will remain fundable and so that additional priority projects may be funded. By funding necessary projects and other priority projects, and by extending the time frames for other projects, the County is maintaining a financially feasible capital improvements element. Community Development Department Indian River County Adopted December 1` 2020, Ordinance 2020-018 30 Comprehensive Plan Capital Improvements Element As allowed by state law, the County can consider the additional capacity to be produced by those anticipated nearer term roadway improvement projects as being available now for concurrency purposes. As such, a development project impacting a deficient link can proceed despite the deficient link, where a roadway improvement project for the deficient link will be under construction no later than three years after issuance of the first building permit for the development project. Needs Assessment' Based on public facility requirements identified in the other comprehensive plan elements, this needs assessment identifies the capital improvements required to provide sufficient infrastructure to meet proposed levels of service for existing and new development. For purposes of the CIE, a capital improvement is a substantial facility (land, building or major equipment) that costs at least $100,000 and may be paid for in phases. Table 6.10 identifies capital improvement needs through fiscal year 2024/25 for coastal management, conservation & aquifer recharge, emergency services, general services, law enforcement & corrections, recreation and open space, stormwater management, sanitary sewer and potable water, solid waste, transportation, and public schools. Appendix A provides a detailed list of projects associated with each of the comprehensive plan elements as well as those projects associated with individual department capital improvements programs. Not included in Appendix A are projects associated with the Public School Facilities Element. Those projects are found in Appendix C. Detailed capital improvement schedules, which list each improvement project, are provided in each applicable Comprehensive Plan Element or within individual master plans for the respective governmental service. Table 6.10: Future Capital Improvement Expenditures for Indian River County & Indian River County School District Element or Category 2020/21 2021/22 2022/23 2023/24 2024/25 'Dotal Coastal Management $14,800,000 $21,700,000. $0 $0 $0 $36,500,000' Conservation &Aquifer Recharge $4,516,396 $1,350,000 $2,100,000 $3,150,000 $1,350,000 1 $12,466,396 Emergency Services $11,795,316 $2,570,000 $2,500,000 $2,925,000 $1,950,000 $21,740,316 General Services/Facilities Management $7,689,470 $5,325,000 $3,935,000 $1,750,000 $575,00 $$19,274,470 Law Enforcement &Corrections $850,000 $3,550,000 $5,155,000 $0 $0 $9,555,000 Recreation & Open Space $5,806,295 $2,950,000 $1,650,000 $1,350,000 $2,200,000 $13,956,295 Sanitary Sewer & Potable Water $24,074,391 $19,512,809 $4,954,496 $19,952,233 $26,910000 $95;403,929 Solid Waste $6,300,000 $0 $0 $9,500,000 $0 $15,800,000 Stormwater Management $7,350,000 $5,300,000 $400,000 $1,700,000 $1,700,000 $16,450,000 Community Development Department Indian River County Adopted December 1s12020, Ordinance 2020-018 31 Comprehensive Plan Capital Improvements Element Table 6.10: Future Capital Improvement Expenditures for Indian River County & Indian River County School District t:lementorCategory 2020/21 2021/22 2022/23 2023/24 2024/25 "total Transportation $57,608,569 $39,594,377 $40,314,771 $18,386,220 $10,101,043 $166,004,980 Total $140,790,437 $101 852 186 $61009267 $58 713 453 $44786043 $407151386 Public School Facilities* $13,567,291 $14,774,115 $23,224,301 $17,676,378 $19,096,132 $88,338,217 *The School District of Indian River County has the fiscal responsibility for capital improvement expenditures for public school facilities. Figure 6.18 graphically displays the forecasted capital improvements expenditures for the County during the next five fiscal years. As indicated, the sum of the total projected costs for each of the elements for the five year period is $407,151,386.: Some public facilities, such as public education and health systems, are provided countywide, but are not the fiscal responsibility of the County. The County, however, is required by state statutes to provide some funds to the Indian River County Health Department (IRCHD). Consistent with state law, the Secretary of the Florida Department of Health appoints the administrator of the IRCHD with the concurrence of the Board of County Commissioners. The IRCHD maintains its financial records, and prepares its own financial report separate from the county. In the Public School Facilities Element of the County's comprehensive plan, there is an analysis and description of public schools. Based on general locational criteria for public schools, it is assumed that any new facilities which may be constructed in the County by 2024/25 will be located within existing infrastructure service areas or designated expansion areas. Therefore, those systems may be considered to be adequately served by appropriate infrastructure. Community Development Department Adopted December Vt 2020, Ordinance 2020-018 Indian River County 32 Comprehensive Plan Capital Improvements Element Figure 6.18: $70,000,000 Future Capital Improvement Expenditures $60,000,000 $50,000,000 $40,000,000 $30,000,000 i $20,000,000 ` $10,000,000 30 V7 rzr-L— FY 2020121 FY 2021/22 FY 2022/23 FY 2023124 FY 2024125 ❑Coastal Management taConsenration and Aquifer Recharge ❑ Emergency Services ■ Facilities Management © Law Enforcement ■ Parks and Recreation ■Sanitary Sewer & Potable Water 0Solid Waste oStormwater Management ❑Tranportation Source: Indian River County Office of Management and Budget Fiscal Assessment This section examines the County's ability to fund the capital improvements listed in table 6. 10, with the exception of public school facilities, and assesses whether sufficient revenue will be available within the existing budget framework utilized by the County to fund the needed improvements at the time that those improvements will be required. This assessment process consists of forecasting future revenue receipts and comparing those receipts to anticipated expenditures. With this process, it is possible to quantify annual revenue surpluses and shortfalls, providing a basis for examining opportunities for financing needed capital improvements. The expenditure estimates include operating costs. For the public school facilities listed in table 6. 10, the School District of Indian River County is responsible for funding the capital improvements. The School District's adopted "Summary of Capital Improvements Program" (Appendix C) and "Summary of Estimated Revenue" (Appendix D) provide a detailed review of the financial feasibility of the School District's Five Year Capital Plan. Community Development Department Indian River County Adopted December 1't 2020, Ordinance 2020-018 33 Comprehensive Plan Capital Improvements Element Proiected Expenditures Table 6.11 shows the County's projected expenditures for fiscal years 2020/2021 through 2024/2025. By fiscal year 2024/25, the County is forecasted to have annual expenditures totaling $407,167,793. In FY 2024/25, the category projected to have the largest expenditures is the Public Safety category with $116,518,000 in expenditures. For the five-year period beginning in fiscal year 2020/21 and ending in fiscal year 2024/25, the County's expenditures are forecast to decrease by 1.35%. Table 6.11: Indian River County Overall General Expenditures Projection Summary Source: Indian River County Office of Management and Budget. Earmarked Projected Expenditures Table 6.12 identifies the projected expenditures for the water, sewer, and solid waste enterprise funds for fiscal years 2020/21 through 2024/25. Those expenditures include operating expenses and other expenses for each year. 1; Y 2020/21 2021/22 2022/23 2023/24 2024/25 General Govt. Services $71,623,359 $70,857,000 $71,105,000 $70,599,000 $71,145,000 Public Safety $116,438,323 $112,508,000 $116,703;000 $114,699,000 $116,518,000 Physical Environment $103,275,377 $88,722,809 $71,578,496 $100,029,233 $97,330,000 Transportation $77,716,372 $60,204,377 $61,439,771 $40,039,220 $32,295,043 Economic Environment $521,535 $535,000 $548,000 $562,000 $576,000 Human Services $10,061,662 $10,313,000. $10,571,000 $10,835,000 $11,106,000 Culture/Recreation $50,860,473 $55,661,000 $33,436,000 $33,931,000 $35,596,000 Debt Service $499,013 $483,000 $482,750 $486,750 $484,750 Other $40,132,551 $41,090,000 $44,972,000 $41,136,000 $42,117,000 TOTAL $471128665 , , $440374186$410,836,017 ,, $412,317,203 $407,167,793 According to law, all revenues from capacity charges must be spent on infrastructure improvements that benefit the payer of the capacity charge. Therefore, capacity charge revenue and expenditure amounts increase and decrease with development. For that reason, forecasting capacity charge revenues and expenditures is difficult. That system, however, ensures that new development will not reduce levels of service below County minimums. Community Development Department Indian River County Adopted December 11t 2020, Ordinance 2020-018 34 Comprehensive Plan Capital lmprovenlents Element Table 6.12: Projected Expenses for Water, Sewer, and Solid Waste Fiscal Year Potable Water & Sanitary Sewer Solid Waste 20120/21 $61,613,708 $24,226,067 2021/22 $57,990,809 $18,374,000 2022/23 $44,394,496 $1$,833,000 2023/24 $60,378,233 $28,804,000 2024/25 $68,347,000 $19,787,000 Source: Indian River County Ott -ice of Management and Budget. Table 6.12 shows that, in FY 2024/25, the forecast expenses for potable water and sanitary sewer services are expected to be $68,347,000. That is an increase of 10.92% from the FY 2020/21 forecast expenses of $61,613,708. Table 6.12 also shows that, in FY 2024/25, the projected expenses for solid waste services are expected to be $19,787,000. That is a decrease of 18.32% from the FY 2020/21 projected figure of $24,226,067. Operating Cost Projections Table 6.13 provides forecasts of overall operating costs for the County for fiscal years 2020/21 through 2024/25. In fiscal year 2024/25, the County is forecast to incur approximately $320,264,750 in operating costs. Based on the figures shown in Table 6.13, the county's operating costs are forecast to increase 10.35% between 2020/21 and 2024/25. Table 6.13: Indian River Count - Overall Operatilig OperatingCost Projections Fiscal Year Total Operating Costs 2020/21 $290,205,677 2021%22 $297,432,000 2022/23 $304,854,750 2023/24 $312,467,750 2024/25 $320,264,750 Source: Indian River County Office of Management and Budget Proiected Debt Capacity Debt Financing is one way that the county has provided for its capital facility needs. The primary rationale for providing capital facilities through indebtedness is that it spreads the cost of a facility over its useful life and thus is paid for by those who will use the facility. Table 6.14 identifies the amount of revenue that the County can raise by issuing revenue bonds. Those bonds can be issued without a public vote. That table identifies the County's bonding capacity for 10, 20, and 30 years. As table 6.14 indicates, the County's available bonding capacity for a 10 year issue is $233,400,000 while its bonding capacity for a 30 year issue is $585,800,000. Community Development Department Adopted December 1" 2020, Ordinance 2020-018 Indian River County 35 Comprehensive Plan Capital Improvements Element Table 6.14: Indian River Count y Estimated Ability to Raise Bonds Without A Public Vote Pledge Sources Ten Years (Bond Interest Rate @ 1.40%) Twenty Years (Bond Interest Rate A 1.80%) Thirty Years (Bond Interest Ratett, 2.00/0) Half Cent Sales Tax $80,000,000 $149,000,000 $205,300,000 Gas Taxes $55,600,000 $100,900,000 $137,800,000 Tourist Tax $18,000,000 $32,800,000 $44,800,000 County Revenue Program First Guaranteed Entitlement $2,000,000 $3,600,000 $4,900,000 County Revenue Program Second Guaranteed Entitlement $4,100,000 $7,400,000 $10,100,000 Sub -Total $159,700,000 $293,700,000 $402,900,000 Possible Pledge Sources Franchise Fees $43,200,000 $78,500,000 $107,200,000 Road Impact Fees $30;500,000 $55;500,000 $75,700,000 Sub -Total $73,700,000 $134,000,000 $182,900,000 TOTAL $233,400,000 $427,700,000 $585,800,000 *Rates are comparable term AAA rated municipal bond yields as of 9/25/2020. Source: Indian River County Office of Management and Budget. • DebtService Obligations In table 6.15, the County's debt service obligations for current and anticipated bond issues are summarized. Debt service is payment of principal and interest on obligations resulting from the issuance of bonds. As table 6.15 indicates, the County's major anticipated outstanding debts are for water and sewer revenue bonds, and spring training facility revenue bonds. Table 6.15 Indian River CountyBond Schedule FY Ending Water & Sewer Revenue Refunding Bonds Spring Training Facility Revenue Bonds 2015 Series 1.65% $7,170,000 2001 Series 4.87% $16,810,000 2020 Interest $52,371 $209,238 Principal $1,042,000 $290,000 Community Development Department Adopted December 1" 2020, Ordinance 2020-018 Indian River County 36 Comprehensive Plan Table 6.15 Indian River CountyBond Schedule Capital Improvements Element FY t;ndina Water R Seim Revenue Spring Training Facility Refunding Bonds Revenue Bonds 2015 Series 1.65% 2001 Series 4.87% $7,170,000. $W8 10,000 Total $1,094,371 $499,238 Balance 1 $2,132,000 $3,865,000 2021 Interest $35,178 $194,013 Principal $1,058,000 $305,000 Total $1,093,178 $499,013 Balance $1,074,000 $3,560,000 2022 Interest $17,721 $178,000 Princi al $1,074,000 $305,000 Total $1,091,721 $483,000 Balance $0 $3,255,000 2023 Interest $162,750 Principal $320,000 Total $482,750 Balance $2,935,000 2024 Interest $146,750 Princi al $340,000 Total $486,750 Balance $2,595,000 2025 Interest $129,750 Principal $355,000 Total $484,750 Balance $2,240,000 2026 Interest $112,000 Principal $375,000 Total $487,000 Balance $1,865,000 2027 Interest $93,250 Principal $390,000 Total $483,250 $1,475000 2028 erest $73 750 rBalance nci al $410,000 tal $483,750 Balance $1,065,000 2029 Interest $53,250 Principal $430,000 Total $483,250 Community Development Department Adopted December ls' 2020, Ordinance 2020-018 Comprehensive Plan Capital Improvements Element Table 6.15 Indian River CountyBond Schedule lY Lndins Water $ Sewer Revenue Refunding Bonds Sprint Training Facility Revenue Bonds 2015 Series 1,6.5% $7,170,000 2001 Series 4.87% $16,810,000 Balance $635,000 2030 Interest $31,750 Principal $455,000 Total $486,750 Balance $180,000 2031 Interest $9,000 Princi $180,000 Total $189,000 Balance $0 Source: Indian River County Office of Management and Budget Fiscal Assessment Summary This section provides an analysis of the County's revenues and expenditures for its capital improvement needs for the five-year period beginning in FY 2020/21 and ending in FY 2024/25. While Appendix A details all of the capital improvement projects for the next five fiscal years for each individual comprehensive plan element by cost, timeframe, and revenue source(s), Table 6.7 provides general revenue projections for the County through fiscal year 2024/25. As shown in Table 6.7, the County will generate $2,141,823,864 in revenues from general funds, enterprise funds, and internal funds from fiscal year 2020/21 to fiscal year 2024/25. Sources of those funds include sales taxes, property taxes, grants, impact fees, and other revenues. The funding needed for the capital improvements listed within Appendix A will come from that $2,141,823,864. Overall, the County will have enough revenue to cover the costs associated with the five year capital improvements program. For all projects contained within the County's Capital Improvements project list, the total estimated cost is $407,151,386 for the next five fiscal years. This is 19.00% of the overall general fund revenues for the same time period. Community Development Department Adopted December 1" 2020, Ordinance 2020-018 Indian River County 38 Comprehensive Plan Capital Improvements Element Concurrencv ManaLyement Plan To ensure that level -of -service standards are maintained, it is necessary to have a system in place that provides the criteria for measuring facility capacity, assessing development demand on applicable facilities, and monitoring service levels for applicable facilities. That system will set the parameters for issuing development orders consistent with level -of -service standards. While this concurrency management plan sets policies and establishes a process, the specific application of this system is through the County's land development regulations. As per state requirements, those regulations define the details of the concurrency management system and establish its administrative requirements. The major purpose of the concurrency management system is to detail the specifics of implementing the County's level -of -service standards. For that reason; the concurrency management system must apply to all development activity in the County. The system must then identify the applicable standards for each facility, the geographic scope of each facility, and the method of monitoring facility capacity changes. Most importantly, this system must specify when facilities are considered available. Project Applicability All development orders issued by the County and identified below must comply with the concurrency management plan and meet level -of -service standards. Development orders are County approvals for construction and/or land development activity. Specifically, development orders consist of the following: comprehensive plan amendments, rezonings, site plan approvals, preliminary plat approvals, development of regional impact (DRI) approvals, planned development preliminary approvals, and building permit approvals for multi --family projects. Within Indian River County, the impact from the construction of a single family home on an existing subdivision platted lot or legally created single-family parcel will constitute a de minimus impact on public facilities and thus be exempt from the concurrency requirement. Concurrency traffic impacts for single-family homes will be accounted for through tracking single' -family trips and an annual traffic count update of the County's Concurrency Management System. Single family trips tracked through this accounting system will be considered in development project traffic studies. Service Standards Level -of -service standards for concurrency related facilities are established in this plan for the following facilities: sanitary sewer, potable water, solid waste, stormwater management, recreation, public schools, and transportation. Those are explained in detail in the applicable comprehensive plan elements. For each facility, level -of -service is a measure of the relationship between demand for the service and the capacity of the facility. Capacity, however, is measured differently for each type of facility. Community Development Department Indian River County Adopted December 1" 2020, Ordinance 2020-018 39 Comprehensive Plan Capital Improvements Element Table 6.16 identifies both the capacity and demand measures for each public facility. Those measures are addressed in detail, and existing capacities are identified in the applicable Comprehensive Plan Elements. Table 6.16: Service Level Measures for Concurrency Related Facilities Public Facility Category Specific Facility Capacity Measure Dentand Measure Geopaphic Scope Transportation Roadway Volume of cars Peak Season/Peak Affected Roadways accommodated over time Direction/Peak Hour Trips Sanitary Sewer Treatment Plant Treatment design capacity Generation Rate (GPD) Service Area (GPD) Potable Water Treatment Plant Treatment design capacity Generation Rate (GPD) service Area Solid Waste Landfill Volume in active cell (cubic Generation Rate (tons .per Entire County yards) capita per year) Recreation Parks Acres of park land Acres of parks per Entire County thousand population Stormwater Management Drainage Volume of water Volume of stormwater Basin conveyances outfalling for design storm Education* Public Schools (K- Number of students Enrolled Students/ Future Service Area 12) 1 accommodated over time I Student.Generation -L.imttea t0 paructpaung b)cnoois ownea ana operated ay me inalan K1ver uounty Ncnool t)tstrlct Concurrency requires that each facility within the geographic scope of a proposed project's impact area have sufficient capacity to accommodate the project's demand. If that capacity is not available, the project cannot be approved. The principal function of the concurrency management system then is to provide a mechanism whereby demand and capacity measures can be compared on a project by project basis. Table 6.16 provides the criteria for establishing a demand to capacity comparison for a proposed project. While most of the characteristics are self-explanatory, one needs clarification; that is the geographic scope for the traffic public facility category. For concurrency purposes, affected roadways are those roadways impacted by a project's traffic. Regardless of size, all projects impact the roadway on which the project fronts. In addition, other roadways further removed from the project may be impacted. For concurrency purposes, two lane roadways which are assigned 8 or more peak hour/peak season/peak direction project trips and four or more lane roadways that are assigned 15 or more peak hour/peak season/peak direction project trips are considered impacted roadways. For transportation concurrency related facilities, level -of -service standards are applied to all impacted roadways. Those level -of -service standards range from A to F and are associated with peak hour/peak season/peak direction trips. Community Development Department Indian River County Adopted December 1s12020, Ordinance 2020-018 40 Comprehensive Plan Capital Improvements Element Demand Demand is an important component of the concurrency management system. Essentially, demand is a measure of facility use. When compared to facility capacity, demand can indicate the level -of -service for the facility. As depicted in Table 6.16, demand can be measured quantitatively for each public facility category. While the demand function for each facility consists of applying a rate to the number of facility users, estimation of total demand is more complex. For concurrency management purposes, demand can be divided into three types: existing, committed, and projected. Each must be considered separately for purposes of concurrency management. ExistinL, Demand Existing demand is simply the current level of use for a facility. For a roadway, it is the number of peak hour/peak season/peak direction trips; for a school, it is the number of full-time enrolled students; for water and wastewater treatment plants, it is the existing flow volume measured in gallons per day. Those figures are included within applicable plan elements. Existing demand then reflects the use of a facility by the current population. When compared to capacity, existing demand can show if the facility has unused capacity or if it is functioning over capacity. Existing demand, however, is not static. As population increases and dwelling units come on-line, existing demand increases. Those increases in existing demand can be identified through facility use measurements. For example, regular traffic counts done on roads or treatment plant flow records are examples of facility use measurements indicating existing demand levels. As existing demand levels for facilities are updated, committed demand levels must be reduced if projects representing committed demand have come on-line. Committed Demand Committed demand is a measure of the impact that approved development projects with reserved capacity will have on facilities. When added to existing demand for a facility, the committed demand for that facility will produce a more accurate estimate of unused capacity. That estimate of unused capacity represents the amount of capacity that can realistically be allocated to new projects. Committed demand must be determined by identifying all projects for which capacity has been reserved through issuance of initial concurrency certificates which are still valid. Then the specific facilities that will be impacted by those projects with reserved capacities must be determined; those facilities will be roadways and the landfill, and they may be treatment plants, drainage conveyances, Community Development Department Indian River County Adopted December l' 2020, Ordinance 2020-018 41 Comprehensive Plan Capital Improvements Element and recreation facilities. Finally, the total demand on each facility attributable to committed demand will be determined. Applicable elements of the plan identify the rates to be applied to each project to determine facility demand. Traffic volumes, for example, can be derived by applying a trip rate to the size of the project. Sanitary sewer and potable water both have rates of 250 gallons per day per equivalent residential unit. Other public facility rates are discussed fully in their applicable Comprehensive Plan Element. Like existing demand, committed demand must be determined on a facility by facility basis. For example, both existing demand and committed demand must be determined for each major roadway, each school, each treatment plant, each major drainage conveyance, and the active cell in the landfill. Also, like existing demand, committed demand estimates must be modified as projects are completed; committed demand estimates must also be modified as new development orders are approved and old development orders are terminated. Protected Demand The third type of demand is projected demand. This consists of two types. One is non- committed/non-reserved, single-family lot demand for all subdivisions, while the other is new project demand. Non-committed/non-reserved single-family lot projected demand to the facility impacts associated with construction on individual single-family lots in platted subdivisions and construction on legally established individual single-family unplatted lots and acreage will constitute a de minimus impact on public facilities and thus be exempt from concurrency review. Single-family home traffic impacts will be accounted for through tracking single-family trips for use in development project traffic studies and annual traffic count updates. The second type of projected demand is new project demand. For each new project, demand estimates must be made on a facility by facility basis. Only if sufficient available capacity exists for each facility to be impacted can the project be approved and a development order issued. Upon issuance of a development order, the estimated impacts on each facility would be considered as committed demand. Availability of Capacity Facility capacity can be assessed two different ways. First, facility capacity can be determined by facilities that are existing and available; examples would be existing treatment plants and existing roadways with a set number of lanes. The second manner for assessing facility capacity is to consider both existing, in -the -ground facilities as well as facility expansions or new facilities which are programmed but not yet existing. Community Development Department Indian River County Adopted December 1' 2020, Ordinance 2020-018 42 Comprehensive Plan Capital Improvements Element As part of the concurrency review process, the capacity of existing, in -the -ground facilities will be considered in all cases. Programmed facilities will be considered in assessing capacity for each public facility category when the following conditions are met: ➢ For sanitary sewer, potable water, solid waste and drainage facilities: 1. A development order or permit is issued subject to the condition that, at the time of the issuance of a certificate of occupancy or its functional equivalent, the necessary facilities and services are in place and available to serve the new development; or 2. At the time the development order or permit is issued, the necessary facilities and services are guaranteed in an enforceable development agreement to be in place and available to serve new development at the time of the issuance of certificate of occupancy or its functional equivalent. For parks and recreation facilities: 1. At the time the development order or permit is issued, the necessary facilities and services are in place or under actual construction; or 2. A development order or permit is issued subject to the condition that, at the time of the issuance of a certificate of occupancy or its functional equivalent, the acreage for the necessary facilities and services to serve the new development is dedicated or acquired by the local government, or funds in the amount of the developer's fair share are committed; and a. A development order or permit is issued subject to a condition that the necessary facilities and services needed to serve the new development are in place or under actual construction not more than one year after issuance of a certificate of occupancy or its functional equivalent; or b. At the time the development order or permit is issued, the necessary facilities and services are the subject of a binding executed agreement which requires the necessary facilities and services to serve the new development to be in place or under actual construction not more than one year after issuance of a certificate of occupancy or its functional equivalent; or c. At the time the development order or permit is issued, the necessary facilities and services are guaranteed in an enforceable development agreement, to be in place or under actual construction not more than one year after issuance of a certificate of occupancy or its functional equivalent. ➢ Transportation supply (capacity). Transportation supply shall be determined on a segment by segment basis. For concurrency purposes, all segments on the county's thoroughfare plan shall Community Development Department Indian River County Adopted December 1" 2020, Ordinance 2020-018 43 Comprehensive Plan Capital Improvements Element be considered. Capacity for segments will be based either on FDOT's generalized capacity tables or individual segment capacity studies approved by the public works director pursuant to the criteria specified in Chapter 952, Traffic. Transportation supply for each segment is: 1. The segment's existing peak hour, peak season, peak direction capacity; or 2. ' The segment's new roadway capacity if facility expansion for the segment is proposed and if: a. At the time a development order or permit is issued, the necessary facilities and services are in place or under construction; or b. A development order or permit is issued subject to a condition that the facility expansion needed to serve the new development is included in the county's adopted five-year schedule of capital improvements and is scheduled to be in place or under actual construction not more than three years after issuance of the project's first building permit or its functional equivalent. The schedule of capital improvements may recognize and include transportation projects included in the first three years of the adopted Florida Department of Transportation five year work program. In order to apply this provision to a facility expansion project, the Capital Improvements Element must include the following policies: i. The estimated date of commencement of actual construction and the estimated date of project completion. ii. A provision that a plan amendment is required to eliminate, defer, or delay construction of any road or mass transit facility or service which is needed to maintain the adopted level of service standard and which is listed in the five-year schedule of capital improvements (for Indian River County, this is included in Policy 1.2 of this Element); or 3. The segment's new roadway capacity if, at the time a development order or permit is issued, the facility is the subject of a binding executed agreement which requires the facility to be in place or under actual construction no more than three years after the issuance of the project's first building permit or its functional equivalent; or 4. The segment's new roadway capacity if, at the time a development order or permit is issued, the facility is guaranteed in an enforceable development agreement, to be in place or under actual construction not more than three years after issuance of a building permit or its functional equivalent. 5. The segment's new roadway capacity if facility expansion for the segment is the subject of a proportionate fair -share agreement. In such case, the segment capacity increase Community Development Department Indian River County Adopted December 13' 2020, Ordinance 2020-018 44 Comprehensive Plan Capital Improvements Element reflected in the proportionate fair share agreement shall be available only to the party or parties to the proportionate fair share agreement. ➢ For school facilities: A residential development order or permit shall be issued only if the needed capacity for the particular service area is available in one or more contiguous service areas. Regulation No development order shall be issued for any project where the project's demand in conjunction with existing demand and committed demand will exceed the capacity of a facility at the service level established in this plan. Level -of -service analysis will be undertaken during the review of each project for which development order approval is required. Monitoring System To effectively implement the concurrency requirement, it is necessary to maintain an estimate of available capacity for each public facility subject to level -of -service requirements. By maintaining an accurate and current available capacity estimate for each facility, projected demand from development applications can be compared to the available. capacity for the facility to determine if the project can be approved. The purpose of the monitoring program is to maintain a current estimate of available capacity for each facility. With the exception of public schools, the monitoring system portion of the concurrency management plan is maintained by the county's planning division. Effective July 1, 2008, the School District initiated and now maintains the monitoring system portion of the concurrency management plan for public schools. Using a network computer system and database management software, records were developed and are maintained for each specific facility. Based upon information in the specific comprehensive plan elements, total capacity figures for each applicable facility are maintained in database files established for each public facility category. Capacity figures are modified as facilities are expanded or as criteria specified in the availability of capacity section are met, thereby allowing a. programmed expansion to be considered for capacity determination purposes. Through contact with other county departments, planning staff are able to modify capacity estimates as soon as facility characteristics are changed. Table 6.17 depicts the general structure of the monitoring system database file for each public facility category. That table shows that available capacity for each specific facility is a function of total capacity less existing demand and less committed demand. The demand section of this concurrency management plan identifies the methodology for assessing demand. Community Development Department Indian River County Adopted December 1" 2020, Ordinance 2020-018 45 Comprehensive Plan Capital Improvements Element Table 6.17: Monitoring System Design Public Facility Specific Total Capacity Existing Demand Committed Demand Available Capacih Category Facilities MPO Annually Identify existing flows for each water and sewer treatment plant Utilities Annually Estimate Landfill (active cell) volume used Peak season/ peak Annual count (average) Volume estimated from aci (Existing (Total Capacity) o) . (t g Traffic Roadways direction/ peak (peak season/peak approved Development Demand) - (Committed Demand) Ongoing Do annual student counts (FTE) for public schools to determine existing demand hour (LOS D) direction/peak hour) Orders (DO) Planning Sanitary Sewer Treatment Design flows Existing flows Volume estimated from (Total Capacity) - (Existing Plants approved DO's Demand) - (Committed Demand) Potable Water Treatment Design flows Existing flows Volume estimated from (Total Capacity) - (Existing Plants approved DO's Demand) - (Committed Demand) Solid Waste Landfill Active cell design Active cell volume used Volume estimated from (Total Capacity) - (Existing capacity- approved DO's Demand) - (Committed Demand) (Acres per thousand (Acres per thousand Recreation Parks Park Acreage population) X (existing population) X (projected (Total Capacity) - (Existing population) population for approved Demand) - (Committed Demand) DO's) Drainage Drainage Volume Existing flows Volume of stormwater allowed to outfall for (Total Capacity) - (Existing conveyances approved DO's Demand) - (Committed Demand) Public Permanent Annual Enrollment Students estimated from (Total Capacity) - (Existing Education Schools(K-12): Student Stations (FISH) Count (FTE) approved residential Development Orders) Demand) - (Committed Demand) To implement the monitoring system, the following actions shown in table 6.18 will be necessary. Table 6.18: Monitoring System Tashs Action Responsible Department Timing Do quarterly traffic counts for thoroughfare plan roads to determine existing demand Engineering Annually Compile quarterly ridership statistics for all fixed routes MPO Annually Identify existing flows for each water and sewer treatment plant Utilities Annually Estimate Landfill (active cell) volume used Utilities Annually Estimate population and apply park standard to determine park existing demand Planning Annually Estimate existing flows for drainage conveyances Engineering Annually Enter data received from other departments into computer Planning Ongoing Do annual student counts (FTE) for public schools to determine existing demand School District Annually Add estimated demand for new projects to committed demand total upon issuance of DO Planning Ongoing Maintain records of units/projects receiving a certificate of occupancy, maintain demand estimates from those units/projects, subtract estimated demand for those units/projects for committed demand once existing demand is updated Planning Ongoing Community Development Department Adopted December Is' 2020, Ordinance 2020-018 Indian River County 46 Comprehensive Plan Capital Improvements Element Applicability The concurrency management plan monitoring system has applicability to more than just level -of - service measurement. It also provides the basis for assessing facility expansion needs and therefore capital improvements programming. By maintaining an accurate and up-to-date estimate of available capacity, the need for facility expansion can be recognized before all capacity is used. By incorporating the monitoring system into the capital improvements programming process, capital budgets can be prepared based on reliable information and valid estimates of need. Goal, Obiectives and Policies Goal It is the goal of Indian River County to provide needed capital improvements through the use of sound fiscal decision making. Objectives and Policies Objective 1: Construction of Capital Facilities By 2025, the county will have completed those capital improvements schedule projects that replace obsolete or worn-out facilities, eliminate existing deficiencies or accommodate desired future growth. Policy :I: The county shall maintain a five-year capital improvement program and pursuant to Section 163.3177(3)(b) F.S. evaluate and update that program every year to reflect existing and future public facility needs of the county. This capital improvement program will ensure that the plan is financially feasible and that the adopted level -of -service standards are achieved and maintained. Policy 1.2: The county and the School District shall undertake only those capital improvements included within this element's adopted capital improvements program. Pursuant to Section 163.3177(3)(b) F.S., the Capital Improvements Element will be reviewed every year. If any facility identified in the Schedule of Capital Improvements is delayed or deferred in construction, or is eliminated from the capital improvements program, and this delay, deferral, or elimination will cause the level -of -service to deteriorate below the adopted minimum level of service standard for the facility, a comprehensive plan amendment will be required to adjust the Schedule of Capital Improvements. The annual update of the capital improvement element shall be done with a single public hearing before the Board of County Commissioners and a copy of the ordinance amending the Capital Improvements Element shall be transmitted to DEO. Community Development Department Adopted December V 2020, Ordinance 2020-018 Indian River County 47 Comprehensive Plan Capital Improvements Element Policy 1.3: The county shall evaluate and prioritize its capital improvement projects based on following criteria. These criteria are ranked in order of importance. ➢ Preservation of the health and safety of the public by eliminating public hazards; ➢ Compliance with all mandates and prior commitments; ➢ Elimination of existing deficiencies; ➢ Maintenance of adopted level -of -service standards; Provision of infrastructure concurrent with the impact of new development; ➢ Protection of prior infrastructure investments; ➢ Consistency with the county plan and plans of other agencies; ➢ Accommodation of new development and redevelopment facility demands; ➢ Consistency with plans of state agencies and water management districts that provide public facilities within the local government's jurisdiction; ➢ Promotion of compact development by discouraging growth outside of urban service areas; ➢ Demonstration of linkages between projected growth and facility location; ➢ Utilization of the economies of scale and timing of other improvements; ➢ Reduction of operating costs; ➢ Adjustment for unseen opportunities, situations, and disasters. Policy 1.4: The county shall implement the policies of the Potable Water, Sanitary Sewer, and Solid Waste sub -elements of the Comprehensive Plan. Since these are enterprise account funded elements, capital expenditures identified in these elements shall be funded principally from revenues derived from the applicable systems. Polio: The county shall prioritize and implement the programs identified in the Transportation, Recreation and Open Space, Stormwater Management, Conservation, and Future Land Use Elements of the Comprehensive Plan. Policy 1.6: The county shall not eliminate or reallocate budgeted appropriations for road improvement projects required to meet the adopted level -of -service standards unless the applicable projects will be constructed by other means and remain concurrent with the county's Schedule of Capital Improvements: Policy 1.7: The county shall continue to allocate funds for the replacement and the renewal of infrastructure in an amount which will minimize the operating costs of the infrastructure and maximize the life of the infrastructure. Policy 1.8: The county shall manage its long-term general obligation debt in such a manner that the ratio of the debt service millage to the countywide operating millage does not exceed 20%. Policy 1.9: The county hereby defines a capital improvement as an improvement with a cost that exceeds $100,000. Community Development Department Indian River County Adopted December 1" 2020, Ordinance 2020-018 48 Comprehensive Plan Capital Improvements Element Policy 1.10: The Schedule of Capital Improvements shall contain a mix of capital expenditures, including projects to eliminate existing deficiencies, to upgrade and replace existing facilities, and to construct new facilities. Policy 1.11: The county shall maintain a procedure in its annual budget review requiring each county department to include in its annual budget request applicable expenditures as identified in the capital improvements program of the appropriate Comprehensive Plan. Element as well as department's capital improvements. Polices The county hereby adopts the 2020-2021through 2024-2025 Indian River County School District Five -Year Facilities Work Plan. The Indian River County School District Five -Year Facilities Work Plan will be evaluated and updated annually to reflect existing and future public school facility needs of the county. This will ensure that the Indian River County School District Five -Year Facilities Work Plan is financially feasible and that the adopted level -of -service standard for public schools is achieved and maintained. Objective 2: Development in Coastal High Hazard Areas Through 2030, development in coastal high hazard areas will not increase beyond the density or intensity levels indicated on the current Future Land Use Map. Policy 2.1: The coastal high hazard area is defined as the area of the county designated as evacuation zones for a category one hurricane. Policy 2.2: The county shall not increase land use density and intensity, in the coastal high hazard area, beyond that reflected in the county's current Future Land Use Map. Policy 2.3: The county shall make appropriations for infrastructure in coastal high hazard areas only to maintain the adopted level -of -service standards. Polio: The county shall ensure that the replacement of infrastructure in the coastal high hazard area will be limited to maintaining the adopted level -of -service standards. Policy 2.5: The county shall require that all developments and all single-family units in coastal high hazard areas fully pay the cost for required infrastructure improvements through impact fees, capacity charges, developer dedications, assessments, and contributions. Policy 2.6: The county shall not use public funds to subsidize increased density or intensity of urban development in coastal high hazard areas; however, public beach, shoreline access, resource restoration, or similar projects may be constructed. Community Development Department Indian River County Adopted December 1" 2020, Ordinance 2020-018 49 Comprehensive Plan Capital Improvements Element Objective 3: Maintenance of Established Level -of -Service Standards Through 2030, adopted levels -of -service will be maintained for all concurrency facilities. Policy 3.1: The county hereby adopts the concurrency management system as described within this element. The county shall maintain Land Development Regulation (LDR) Chapter 910, Concurrency Management System, which implements the plan's concurrency management system. In accordance with the concurrency management system of this plan and LDR Ch. 910, the county will not approve any development project where the impacts of such a project would lower the existing level -of -service on any facility below that facility's adopted minimum level -of -service standard. Policy 3.2: The county shall approve development only in accordance with the utility connection matrix identified in the Sanitary Sewer and Potable Water Sub -Elements. Policy 3.3: The county shall, concurrent with the impact of new development, provide the infrastructure necessary to maintain the levels -of -service identified in the various elements of the Comprehensive Plan. Where development is proposed and is consistent with all applicable regulations but one or more public facilities is/are operating at an inadequate service level, the applicant may at his expense make facility improvements to increase facility capacity when such improvements are consistent with county plans and receive county approval. Policy 3.4: The county shall make land use decisions based on the planned availability of facilities to maintain adopted level -of -service standards. Policy 3.5: The county hereby adopts Concurrency Management level -of -service standards for public facilities that are established in the other Comprehensive Plan Elements and which are stated below: ➢ Stormwater Management: The county hereby adopts the following level -of -service standard for all new drainage systems within the unincorporated county: ➢ New development requiring major site plan approval or subdivision platting shall construct a complete drainage system to mitigate the impacts of a 25 year/24 hour design rainfall event using the soil conservation service type 2 modified rainfall curves: ➢ Post development runoff for any drainage basin shall not exceed pre -development runoff unless a maximum discharge rate has been adopted and the discharge does not exceed that rate. If a maximum discharge rate has not been adopted for a basin, post development discharge may not exceed pre -development discharge. Community Development Department Indian River County Adopted December 1" 2020, Ordinance 2020-018 50 Comprehensive Plan Capital Improvements Element By 2025, all existing roadways in the county shall be improved to meet the following level -of -service standards: Minimum road crown elevation for existing roads shall be raised during resurfacing/rebuilding to the flood elevation resulting from the 2 year/24 hour storm event on local streets. ➢ The center two lanes of rebuilt roads must be at or above flood levels resulting from a 10 year 24 hour storm event on Arterial and Collector roads. ➢ All drainage basins will meet the following level of service standard: 10-Year/24 Hour Storm Event The county hereby adopts the following water quality level -of -service standard: ➢ As a minimum, retention of the first one inch of rainfall is required prior to offsite discharge. An additional 50% treatment is required for all direct discharge into the Sebastian River and into the Indian River Lagoon due to its designation as an outstanding Florida water, as required by state law. ➢ Potable Water The following level -of -service standard is adopted for the county's potable water facilities, and shall be utilized for determining the availability of facility capacity and demand generated by a development: ➢ Countywide level -of -service standard of 250 gallons per day per equivalent residential unit. ➢ Solid Waste The following level -of -service standard. is adopted for solid waste facilities in the county, and shall be used as the basis for determining the availability of facility capacity and demand generated by a development: Countywide level -of -service standard of 2.2 tons or 3.67 cubic yards per capita for permanent plus weighted peak seasonal population per year. Sanitary Sewer The following level -of -service standard is adopted for the county's sanitary sewer facilities, and shall be utilized for determining the availability of facility capacity and demand generated by a development: Countywide level -of -service standard of 250 gallons per day per equivalent residential unit with a peak monthly flow factor of 1.25. Community Development Department Indian River County Adopted December 11' 2020, Ordinance 2020-018 51 Comprehensive Plan Capital Improvements Element ➢ Recreation & Open Space The county adopts the following recreation level -of -service standard: County wide level -of -service standard of 6.61 recreation acres/1,000 permanent plus weighted peak seasonal population. ➢ - Transportation The county adopts traffic circulation level -of -service standards as follows: ➢ Level -of -Service "D" during peak hour, peak season, peak direction conditions, on all TRIP grant funded roads as well as all freeway, arterial, and collector roadways, with the exception of the following two, which will operate at level of service "E" plus 20%. • 27th Ave - South County Line to SR 60 • 43rd Ave Oslo Road to 16th Street ➢ Level -of -Service "D" plus 20% during peak hour, peak season, peak direction conditions on the following roads until such time that a major capacity improvement, as specified below, is constructed. At such time that the major capacity improvement is constructed, the level of service for that road shall be "D" during peak hour, peak season, peak direction conditions. • CR 510 - 66th Avenue to US Highway 1 (scheduled for widening) • 37th Street - US Highway 1 to Indian River Boulevard (scheduled for widening or alternatively mitigated by extension of Aviation Boulevard from US 1 to 37th Street) During the time period before major capacity improvements are provided for these two roads, proposed major development projects approved by the planning and zoning commission or board of county commissioners that will impact either or both of the roads may, based on a traffic study approved by the Public Works Director, be approved with conditions related to provisions for interim roadway improvements that mitigate project impacts on one or both roads. For SIS/Florida Intrastate Highway System roadways, level of service "B" is adopted for rural areas, and level of service "C is adopted for urban areas. Polio The county hereby adopts level -of -service standards for selected public facilities as follows: y t-orrecuonat racinues Community Development Department Adopted December 1' 2020, Ordinance 2020-018 Indian River County 52 Compreheusive Plan Capital Improvements Element The county adopts the following correctional facilities level -of -service standard: ➢ Countywide level -of -service standard of 4.5 beds/1,000 permanent plus weighted peak seasonal population ➢ Fire/EMS The county adopts the following Fire/EMS level -of -service standard: ➢ County wide (excluding Indian River Shores) level -of -service standard of .089 Stations per 1,000 permanent plus weighted peak seasonal population ➢ Law Enforcement The county adopts the following Law Enforcement level -of -service standard: ➢ Unincorporated County level -of -service standard of 2.09 officers per 1,000 permanent plus weighted peak seasonal population Libraries The county adopts the following Libraries level -of -service standards: ➢ County wide level -of -service standard of 580 building square feet per 1,000 permanent plus weighted peak seasonal population ➢ County wide level -of -service standard of 3,200 library material items per 1,000 permanent plus weighted peak seasonal population ➢ County wide level -of -service standard of 0.7 computers per 1,000 permanent plus weighted peak seasonal population ➢ Countywide level -of -service standard of 0.2 other library equipment items per 1,000 permanent plus weighted peak seasonal population ➢ Public Buildings The county adopts the following Public Buildings level -of -service standard: ➢ County wide level -of -service standard of 1.99 building square feet per capita for permanent plus weighted peak seasonal population. ➢ Schools The county adopts the following Schools level -of -service standard: Schools (School Service Areas): 100 percent of Florida Inventory of School Houses (FISH) capacity for each public school type (elementary, middle, and high). Community Development Department Indian River County Adopted December 13t 2020, Ordinance 2020-018 53 Comprehensive Plan Capital Improvements Element ➢ Transit The County adopts the following transit level -of -service standard: ➢ One-hour headways shall be maintained on all fixed transit routes. Obiective 4: Future Development's Share of Capital Costs Through 2030, new developments will bear a proportionate share of the cost required to maintain adopted level -of -service standards. Policy 4. 1: The county shall use impact fees, capacity charges, assessments, developer dedications and contributions, to pay for infrastructure improvements and services needed to satisfy future needs while maintaining adopted level -of -service standards. Policy 4.2: The county shall conduct research to identify new sources of revenue for funding capital improvement projects. Objective 5: Local Government's Ability to Provide Required Services and Facilities Through 2030, the county will ensure that it is able to fund and provide required services and facilities. Policy 5.1: The county shall not approve land use amendment requests unless those requests are consistent with the concurrency management system requirements of this element. Policy 5.2: In the event that the planned capacity of public facilities is insufficient to serve all applicants for development orders, the county shall schedule capital improvements to serve developments in the following order of priority: ➢ Single-family units in existing platted subdivisions or on existing legal, buildable parcels ➢ Affordable housing projects New development orders permitting redevelopment New development orders permitting new developments where the applicant funds the infrastructure expansion in exchange for future reimbursement ➢ New development orders permitting new developments without developer participation Policy 5.3: The county shall extend facilities and services to serve areas only within the existing Urban Service Area or as allowed by Policy 5.7 of the Potable Water Sub -Element and Policy 5.8 of the Sanitary Sewer Sub -Element of the Comprehensive Plan. Community Development Department Indian River County Adopted December 1" 2020, Ordinance 2020-018 54 Comprehensive Plan Capital Improvements Element Policy 5.4: The county shall coordinate with other local, state, and federal agencies as well as private entities to create an efficient capital improvements schedule that provides the following general benefits while minimizing the financial burden of providing facilities and services: ➢ Reduction of overall capital and operating expenditures by the development of multi -use facilities; More efficient land use patterns and phasing; ➢ Reduction of overlapping, duplicating, and administrative procedures; ➢ Implementation of adopted physical, social, and economic goals and policies in a least -cost manner ➢ Better coordination of public capital investment with private capital expenditures. Policy 5_5: The county shall continue utilizing enterprise funds for the provision of Sanitary Sewer, Potable Water, and Solid Waste facilities. The debt for enterprise funds is to be paid by user fees, capacity charges, and other appropriate sources. Policy 5_6: The county shall finance the capital cost of non -enterprise fund supported public facilities (e.g., roads, stormwater management, and parks) from current revenue, bond issues, impact fees, capacity charges, assessments, and other appropriate sources. Policy 5_7: The county shall use general obligation bonds and other sources to raise the funding required to provide those public facilities that cannot be constructed with user fees, revenue bonds, impact fees, capacity charges, or other dedicated revenue sources. Policy 5.8: Developments, which require public facility infrastructure improvements that will be financed by county debt, shall have their development orders conditioned on the issuance of the county debt or the substitution of a comparable amount of non -debt revenue. Policy 5.9: Pursuant to state law, the Schedule of Capital Improvements may be adjusted by ordinance and not deemed to be an amendment to the Comprehensive Plan when the amendment relates to corrections, updates, or modifications concerning costs, revenue sources, acceptance of facilities pursuant to dedications which are consistent with the Comprehensive Plan, or the date of construction of any facility except transportation facilities enumerated in the Schedule of Capital Improvements. For transportation facilities, a delay in construction of a facility which causes the level -of -service of that facility to deteriorate below the adopted minimum level -of -service standard for the roadway will require a comprehensive plan amendment. Policy 5.10: The county shall ensure that all capital improvements identified in the various elements of the Comprehensive Plan are completed according to schedule. The only acceptable delays will be those which are subject to one of the following: ➢ Projects providing capacity equal to, or greater than, the delayed project are accelerated within or added to the Schedule of Capital Improvements; Community Development Department Indian River County Adopted December V 2020, Ordinance 2020-018 55 Comprehensive Plan Capital Improvements Element ➢ Modification of development orders issued conditionally or subject to the concurrent availability of public facility capacity provided by the delayed project. Such modification shall restrict the allowable amount and schedule of development to that which can be served by the capacity of public facilities according to the revised schedule; or ➢ Amendment of the plan to reduce the adopted standard for the level -of -service for public facilities until the fiscal year in which the delayed project is scheduled to be completed. Implementation, Evaluation, and Monitoring Implementation An important part of any plan is its implementation. Implementation involves execution of the plan's policies. It involves taking actions and achieving results. For the Capital Improvements Element, implementation involves various activities. While some of these actions will be ongoing, others are activities that will be taken by certain points in time. For each policy in this element, table 6.20 identifies the type of action required, the responsible entity for taking the action, the timing, and whether or not the policy necessitates a capital expenditure. To implement the Capital Improvements Element, several different types of actions must be taken. These include: development of mechanisms for funding new facilities, adoption of land development regulations and ordinances, execution of interlocal agreements, coordination, and preparation of studies and evaluation and monitoring reports. Overall, the Capital Improvements Element implementation responsibility will rest with the Office of Management and Budget. Besides its responsibilities as identified in table 6.18, the planning department has the additional responsibility of ensuring that other entities discharge their responsibilities. This will entail notifying other applicable departments of capital expenditures to be included in their budgets, notifying other departments and groups of actions that must be taken, and assisting other departments and agencies in their plan implementation responsibilities. As part of the Capital Improvements Element, the county has developed a Concurrency Management Plan, which ensures the maintenance of the adopted level -of -service standards. Through the Concurrency Management Plan, the county will measure facility capacity, assess development demand, and maintain a Capital Improvements Program which ensures that the level -of -service standards are maintained. Community Development Department Indian River County Adopted December V 2020, Ordinance 2020-018 56 Comprehensive Plan Capital Improvements Element Table 6.19: Capital Improvement Element Implementation Matrix Policy T}peofAction Responsibility 1,11111112 Capital Expenditure I . I Maintain the CIP OMB/PD Ongoing No 1.2 Follow the CIP PD Ongoing No 1.3 Prioritize capital improvement projects OMB/PD/SD Ongoing No 1.4 Implement recommendations : Appropriate County Departments/SD Ongoing Yes 1.5 Prioritize and implement programs Appropriate County Departments/SD Ongoing Yes 1.6 Maintain previous. commitments BCC/PWD/SD Ongoing No 1.7 Replacement and renewal of infrastructure Appropriate County Departments/SD Ongoing No 1.8 Budget Management OMB/SD Ongoing No 1.9 Define capital improvement PD/OMB Ongoing No 1.10 Capital Budget Management OMB/SD Ongoing No 1.11 Capital Improvements Management OMB/SD Ongoing No 1.12 School District Fiver -Year Facilities Work Plan SD Ongoing Yes 2.1 Define costal high hazard area DCA Ongoing No 2.2 Maintain density and intensity levels of current FLU Map PD Ongoing No 2.3 Budget management Appropriate County Departments Ongoing Yes 2.4 Maintain LOS standards Appropriate County Departments Ongoing 1'cs 2.5 Funding mechanisms BCC/Private Developers Ongoing No 2:6 Infrastructure replacement strategy Appropriate County y App Departments Ongoing No 3.1 Maintain concurrency management system PD Ongoing No 3.2 Follow connection matrix of Comprehensive Plan Sub- Elements Appropriate County Departments Ongoing No 3 3 Maintain adopted LOS standards PD Ongoing No 3.4 Land use decisions BCC Ongoing No 3.5 Adopt LOS standards BCC/SD/Appropriate County Departments Ongoing No 4.1 Impose regulations Appropriate County Departments Ongoing Yes Community Development Department Indian River County Adopted December I't 2020, Ordinance 2020-018 57 Comprehensive Plan Capital Improvements Element Table 6.19: Capital Improvement Element Implementation Matrix Policy Type of Action Responsibility Timin" Capital Expenditure 42 Conduct research OMB/PD Ongoing No 4. , Work with municipalities BCC/SD/Other Local Ongoing No Governments in IRC 5.1 Approve land use changes only if infrastructure can BCC Ongoing No support land use change 5.2 Prioritize capital -improvements BCC/SD/Appropriate Onpin« h'o County Departments ` 5.3 Extension of facilities and services BCC/Appropriate CountyDepartments Ongoing No Appropriate County 5.4 Create an efficient capital improvements schedule Departments/Other ' Ongoing No Government Agencies 5.5 Utilize enterprise funds OMB Ongoing No 5.6 Finance non -enterprise fund supported.projects OMB Ongoing No 5.7 Fund the construction of public facilities OMB/SD Ongoing Yes 5.8 Permitting Requirements BCC/Appropriate County Ongoing No Departments 5.9 Amending the Schedule of Capital Improvements BCC/OMB/PD/SD Ongoing No 5.10 Complete the Schedule of Capital Improvements BCC/SD/Appropriate BCC/SD/App 2024 No County Departments 5.11 Adopt a Priority Transportation Capital Improvements BCC/PWD/MPO Ongoing No Schedule BCC = Board of County Commissioners DCA = Department of Community Affairs FDOT = Florida Department of Transportation MPO = Metropolitan Planning Organization OMB = Office of Management and Budget PD = Planning Department PWD = Public Works Department SD = School District Evaluation and Monitoring. Procedures To be effective, a plan must not only provide a means for implementation; it must also provide a mechanism for assessing the plan's effectiveness. Generally, a plan's effectiveness can be judged by the degree to which the plan's objectives have been met. Since objectives are structured, as much as possible; to be measurable and to have specific timeframes, the plan's objectives are the benchmarks used as a basis to evaluate the plan. Table 6.20 identifies each of the objectives of the Capital Improvements Element. It also identifies the measures to be used to evaluate progress in achieving these objectives. Most of these measures Community Development Department Indian River County Adopted December 1" 2020, Ordinance 2020-018 58 Comprehensive Plan Capital Improvements Element are quantitative, such as adopting land development requirements, which ensure the maintenance of the level -of -service standards, adopting a capacity monitoring system and others. Besides the measures, table 6.20 also identifies timeframes associated with meeting the objectives. The Planning Department staff will be responsible for monitoring and evaluating the Capital Improvement Element. This will involve collection of data and compilation of information regarding facility capacity, expansion, and new development permitted. This will be done on a regular basis. As part of the county's Concurrency Management System, the Planning Department will continually monitor the facility capacity to ensure that level -of -service standards will be maintained Table 6.20: Capital Im novements Element Evaluation Matrix Objective Measure Timeframe 1 Existing deficiencies in county services and/or obsolete or worn-out facilities 2025 2 Land use density and intensity. in Coastal High Hazard Area 2030 3 Level -of -service provided for county services 2030 d Existence of appropriate Land Development Regulations 2030 5 Completion of the Schedule of Capital Improvements 2030 While monitoring will occur on a continual basis, formal evaluation of the Capital Improvements Element will occur annually. The formal evaluation and appraisal of the entire Comprehensive Plan will occur every ten years (dependent upon the schedule adopted by the Florida Department of Community Affairs). Besides assessing progress, the evaluation and appraisal process will also be used to determine whether the Capital Improvements Element objectives should be modified or expanded based on revisions to state statutes and changing conditions not identified and addressed as part of the annual CIE update. In this way, the monitoring and evaluation of the Capital Improvements Element will not only provide a means of determining the degree of success of the plan's implementation; it will also provide a mechanism for evaluating needed changes to the plan element not otherwise addressed in the yearly update of the Capital Improvements Element. As discussed in the above paragraphs, the evaluation and monitoring procedures identified for the Capital Improvements Element are basically the same for the entire Comprehensive Plan. These procedures have been used in the past to prepare the county's Evaluation and Appraisal Report and will be used by the county in subsequent Evaluation and Appraisal Reports. The monitoring and evaluation of this plan is critical to ensure that the policies are effective in achieving the plan's goals and objectives. Each individual element of the plan contains provisions and measures to be used in the review of the element. Each element contains an Implementation and Evaluation Matrix and monitoring procedures, which are currently being used to prepare the current Evaluation and Appraisal Report and will be used to prepare future Evaluation and Appraisal Reports. Community Development Department Indian River County Adopted December V 2020, Ordinance 2020-018 59 Comprehensive Plan Capital Improvements Element In addition, a great portion of the plan monitoring will be in conjunction with the concurrency management system which is designed to ensure that approved level -of -service standards are maintained and that sufficient capacity exists in the various services and facilities. Other evaluation of the plan or plan elements is likely to occur in the day to day application of the mandated regulations, which will result in plan amendments. The formal Evaluation and Appraisal Report required by law is currently providing and in subsequent versions will provide a complete review of the plan and be conducted in compliance with the public participation procedures adopted for the development of this plan. As.part of the monitoring system, all appropriate baseline data is currently being updated and will be updated. Besides assessing progress, the evaluation and appraisal process is and will also be used to determine whether the objectives should be modified or expanded. In this way the monitoring and evaluation of the Comprehensive Plan Elements not only provides a means of determining the degree of success of the plan's implementation; it also provides a mechanism for evaluating needed changes to the plan element. FACommunity Development\Comprehensive Plan Text AmendmentsTM2020Tntire CIE\2020 Clean CIE.doc Community Development Department Indian River County 60 Adopted December 131 2020, Ordinance 2020-018 Coin prehensive Plan Capital Improvements Element APPENDIX A: FIVE-YEAR SCHEDULE OF CAPITAL IMPROVEMENTS Indian River County Fhe N car Schedule ot'linprovements Coastal Management Revenue Sources FN 21120/21 FY 2021/22 FY 2022/23 FY 2023/24 FY 202-4125 Total FIND Grant $334,000.00 Beacl, Reslormion fund S8,^_28,953.00 $$,080,315.00 S0_uu SU.uO Sti oo Interfund Loan $0.00 $2,539,173.00 $0.00 $0.00 $0.00 $2,539,173.00 FDEP Grant $0.00 $754,089.00 $0.00 $0.00 $0.00 $754,089.00 FEMA $6,571,047.26 $I0,326,422,74 $0.00 $0.00 $0.00 - .$16,897,470.00 Total Revenue $14,800,000.26 $21,699,999.74 50.00 $0.00 $0.00 -$36,500,000.00 DHR Historic Grant Fspenditures F1' 2020/21 FY 2021/22 Ft' 2022123 FY 2023124 FY 2024/25 Total Revenue Source Priority Ranking I = Fully Highest Priorty, 5= Funded? Lowest Priority Notes Sector 1 Nourish menr tiS,_ C 9l 00 $�,6 C2.�5 Luo ti0_u0 Sn bU Su.UO 310,914,534.00 Beach Restoration Fund Yes Sector 3 Nourishment S0.00 $2,539,173.00 $0.00 $0.00 $0.00 $2,539,173.00 Interfund Loan Yes 2 Sector 3 Nourishment $6,571,047.26 $4,528,694.74 $0.00 $0.00 $0.00 $11,099,742.00 FEMA Yes 2 Sector 3 Nourishment $0.00 $446,551.00 $0.00 $0.00 $0.00 $446,551.00 FDEP Grant Yes 2 Sector 7 Nourishment $0.001 $5,394,734.00 $0.001 $0.001 $0.001 $5,394,734.00 Beach Restoration Fund I Yes 1 2 Sector 7 Nourishment $O.00l $5,797,728.00 $0.00 $0.00 $0.00 $5,797,728.00 FEMA Yes 2 Sector 7 Nourishment $0.00 $307,538.00 $0.00 $0.00 $0,0o $307,538.00 FDEP Gant Yes 2 Total Expenditures 1 $14,800,000.26 $21,699,999.741 $0.001 $0,001 $0.001 $36,500,000.00 $0.00 Comparison of Expenditures to Revenue Total Revenue 514,800,000 S21,700,000 S0 $0 1;0 S?6_�OO (00 Total E,pcuditures $14,800,000 $21,700,000 $0 SO QO 536. SUD,000 Annual Balance $o $o SII M) SII SO Conservation and Aquifer Ree Revenue Sources F1' 2020/21 Ft" 2021/22 FY 2022/23 FY 2023/24 FY 2024/25 total FIND Grant $334,000.00 $0.00 $0.00 $200,000,00 $250,000.00 $784,000.00 DHR Historic Grant $28,115.00 $0.00 $50,000.00 $225;000.00 '$75,000.00 - $378,115.00 IRL National Estuary Program Grant $126,000.00 $0.00 $100,000.00 $100,000.00 $100,000.00 $426,000.00 FRDAP Grant $0.00 $0.00 $0.00 $200,000.00 $0.00 $200,000.00 Hazard Mitigation Grant Program $65,000.00 $0.00 $0.00 $0.00 $0.00 $65,000.00 Land & Water Conservation Fund Grant $150,000.00 $0,00 $0.00 $200,000.00 $0.00 $350,000.00 Park Impact Fees $59,660.00 $175,000.00 $150,000.00 $550,000.00 $0.00 $934,660.00 Optional Sales Tax $2,515,621.00 $775,000.00 $1,000,000.00 $850,000.00 $550,000.00 $5,690,621.00 Upland Mitigation Fund $100,000.00 $50,000.00 $25,000.00 $100,000.00 $100,000.00 $375,000.00 Boating Improvement Funds $0.00 $50,000.00 $400,000.00 $400,000.00 $0.00 $850,000.00 Land Acquisition Bond Proceeds Fund 145 $818,000.00 $250,000.00 $0.00 $0.00 $0.00 $1,068,000.00 Coastal Initiative Partnership Grant $50,000.00 $0.00 $0.00 $0.00 $0.00 - $50,000.00 CPI Grant $0.00 - - $0.00 '$0.00 $75,000.00 $75,000.001 $150,000.00 USFWS Coastal Grant $0.00 $0.00 $0.00 $100,000.00 $100,000.00 $200,000.00 319/NPS Grant $0.00 $0.00 $0.00 $0.00 $100,000.00 .$100,000.00 Tree Fund 117 $270,000.00 $50,000.00 $375,000.00 $150;000.00 $0.00 $845,000.00 Total Revenue $4,516,396 $1,350,000 $2,100,000 $3,150,000 $1,350,000 $12,466,396 Continued on Next Page Community Development Department Adopted December 1' 2020, Ordinance 2020-018 Page A-1 Comprehensive Plan Capital Improvements L.lement Continued on Next Page Community Development Department Adopted December 1st 2020; Ordinance 2020-018 Page A-2 Fullv Priority Ranking 1 = Funded Highest Pria9y, 5= Expenditures FY 202-0/21 FY2021/22 FY2022123 FY 2023/24 FY 2024/'25 Molal Revenue Source Lowest Priority \btes Archie Smith Fish House Restoration - Phase 3 Deck & Kayak Launch $0 $0 $0 $0 $100,000 $100,000 FIND Grant Yes Archie Smith Fish House Restoration Ph 2 - Restoration of the Ice House $0 $0 $0 $75,000 $75,000 $150,000 DHR Historic Grant Yes I propose applying for DHR Archie Smith Fish House Restoration - Phase 4 $0 $150,000. $150,000 $150,000. $150,000 $600,000 Optional Sales Tax Yes 3 grant $150,000 Archie Smith Fish House Restoration - Phase 3 Deck Boating Improvement & Kayak Launch $0 $0 $100,000 $100,000 $0 $200,000 Funds Yes 1 Harmony Oaks Boardwalk $59,660 $0 $0 $0 $0 $59,660 Park Impact Fees Yes I Harmony Oaks Conservation Area Ph 2 Parking & will apply for 50% cost Trailhead $0 $125,000 $100,000 $0 $0 $225,000 Park Impact Fees Yes 3 share with FIND Harmony Oaks Conservation Area Ph 3 Kayak Dock, Boating Improvement Overlook $0 $0 $150,000 $150,000 $0 $300,000 Funds Yes 3 Round Island South Conservation Area Kayak Launch $0 $0 $0 $50,000 $0 $50,000 FIND Grant Yes Round Island Impoundment Boardwalk $0 $0 $0 $300,000 $0 $300,000 Park Impact Fees Yes Public Private Partnership project with Indian River Land Trust. IRLT has committed $100,000 . towards the project, Oyster Bar Marsh Trail Parking and Boardwalk primarily for design and Improvements $275,000 $0 $0 $0 $0 $275,000, Optional Sales Tax No 1 permitting, Oyster Bar Marsh Trail Parking and Boardwalk Improvements - $120,000 $0 $0 $0 $0 $120,000 FIND Grant Yes 1 Hallstrom Farmstead Parking and Restroom, Pavilion, Trails $150,000 $0 $0 $0 $0 $150,000 Optional Sales Tax No 2 Funded Hallstrom Farmstead Parking and Restroom, Pavilion, Land & Water Conservation Trails $150,000 $0 $0 $0 $0 $150,000 Fund Grant No 2 Funded Hallstrom Farmstead Tree Planting/Landscaping/Revegetation $75,000 $0 $0 $0 $0 $75,000 Tree Fund 117 No 2 Funded Hallstrom Farmstead Water/Sewer Restrooms $200,000 $0 $0 $0 $0 $200,000 Optional Sales Tax Yes 2 Hallstrom Farmstead Bam Renovations $0 $0 $200,000 $0 $0 $200,000 Optional Sales Tax Yes 2 Hallstrom Farmstead Bam Renovations $0 s0 $50,000 $150,000 $0 $200,000 DHR Historic Grant Yes 2 Jones' PierPreserve Public Access Improvements $130,000 $0 $0 $0 $0 $130,000 FIND Grant Yes I Jones' Pier and Preserve Public Access Improvements - Weiland $600,000 $0 $0 $0 $0 $600,000 Optional Sales Tax lYes I Jones' Pier and Preserve Public Access Improvements- IRL National Estuary Wetland $61,000 $0 $0 $0 $0 $61,000 Program Grant Yes 1 Continued on Next Page Community Development Department Adopted December 1st 2020; Ordinance 2020-018 Page A-2 Comprehensive Plan Capital Improvements Element Continued on Next Page Community Development Department Adopted December Is' 2020, Ordinance 2020-018 Page A-3 Fully Priority Ranking 1 = F-ded Ilighest Priorty, 5= Expenditures FY 2020/21 Fl2021/22 FY 2022/23 FY 2023/24 F1' 202412, Ibml Revenue Source ? Lowest Priority Notes Jones' Pier Conservation Area Wetlands & Landscaping, Hammock Restoration $25,000 $0 $0 $0 $0 $25,000 Tree Fund 117 Yes l Jones' Pier Conservation Area Wetlands & Land Acquisition Bond Landscaping, Hammock Restoration $100,000 $o $0 $0 $0 $100,000 Proceeds Fund 145 Yes I Jones Pier Conservation Area Wetland & Hammock Coastal Initiative Enhancement $50,000 $0 $0 $0 $0 $50,000 Partnership Grant Yes I Jones' Pier Conservation Area House Land Acquisition Bond Restoration/Elevation $268,000 $250,000 $0 $0 $0 .$5.18,000 Proceeds Fund 145 Yes I Jones' Pier Conservation Area House Restoration $28,115 $0 $0 $0 $0 $28,115 DHR Historic Grant Yes I Jones Pier Conservation Area Museum & Exhibits $84,000 $0 $0 $0 $0 $84,000 FIND Grant Yes I Jones' Pier Conservation Area House Hazard Mitigation Grant Restoration/Elevation - $65,000 $0 S0 $0 $0 $65,000 Program Yes I Sebastian Harbor Preserve Trails/ Pavilion/Observation Platform/ Stonnwater Pond/ Land Acquisition Bond Kiosk/Signs/Parking $450,000 $0 SO $0 $0 $450,000 Proceeds Fund 145 Yes I Oslo Riverfront Conservation Area Boardwalks Replacement & Fence $200,000 $0 $0 $0 $0 $200,000 Optional Sales Tax Yes I Oslo Riverfront Conservation Area Wetland Crossing New. $125,000 $125,000 $0 $0 $0 $250,000 Optional Sales Tax Yes Oslo Riverfront Conservation Area Native Landscaping & Revegetation $75,000 $0 $0 $0 $0 $75,000 Tree Fund 117 Yes 1 Wabasso Scrub Conservation Area Overlook and trail improvements - $55,621 $0 $0 $0 $0 $55,621 Optional Sales Tax Yes 2 Intend to apply for Land Cypress Bend Community Preserve overlook, parking, - and Water Conservation restroom, kayak launch, boardwalk $0 $50,000 $50,000 $50,000 $o $150,000 Park Impact Fees No 3 Fund Cypress Bend Community Preserve overlook, parking, Boating Improvement restroom, kayak launch, boardwalk $0 $50,000 $50,000 $50,000 $0 $150,000 Funds Yes 3 Cypress Bend Community Preserve Habitat Restoration/Stormwater Improvements, $0 $0 .$25,000 $1.00,000 $100,000 - $225,000 Upland Mitigation Fund No 4 Cypress Bend Community Preserve Habitat Restoration/Stortnwater Improvements $0 $50,000 $75,000 $0 $0 $125,000 Tree Fund 117 No 3 Cypress Bend Community Preserve Accessible Kayak Boating Improvement Launch/Dock $0 $0 $0 $100,000 $0 $100,000 Funds No 3 Intend to apply for Florida Cypress Bend Community Preserve overlook, parking, Recreation Assistance restroom, kayak launch, boardwalk $0 $0 $0 $200,000 $0 $200,000 FRDAP Grant Yes 3 Program Kroegel Homestead Conservation Area public use rovements - pavilion, parking, trails, restroom imr�..,,e $285,000 $0 SO $0 $0 $285,000 Optional Sales Tax Yes 1 Homestead Conservation Area public usepropose applying for DHR ments - bam and building renovations $50,000 $100,000 $100,000 S 100,000 $0 $350A0 Optional Sales Tax Yes 2 gran[ $50,000 two years Continued on Next Page Community Development Department Adopted December Is' 2020, Ordinance 2020-018 Page A-3 Comprehensive Plan Capital Improvements Element Comparison or Expenditures to Revenut I W I 1 Total Revenue 1 $4,516,396 $1,350,0001 $2,100,000 $3,150,0001 $t,350,000 $12,466,396 Total Expenditures 1 $4,516,396 .$1,350,000 $2,100,000 $3,150,000 $1,350,000 $12,466,396 Annual Balance $0 $0 $o $0 $0 $0 Community Development Department Adopted December Is' 2020, Ordinance 2020-018 Page A-4 Idly Priority Ranking 1 = Funded Highest Priorty, 5 = Ex ehditumes -�= FY 2020/21 F1' 2021/22 FY 2022/23 FY2023/24 FY2024/25 Total Revenue Source Lowest Priority Notes Kroegel Homestead Conservation Area public use improvements - landscaping and native plants $20,000 $0 $0 $o $0 $20,000 Tree Fund 117 Yes South Prong Slough Conservation Area Phase 1 Boardwalks, Trails & Fencing $275,000 $100,000 $100,000 $100,0001 $0 $575,000 Optional Sales Tax No South Prong Slough. Conservation Area Phase.l Replanting/Habitat Restoration $75,000 $0 $0 $0 $0 $75,000 Tree Fund 117 Yes 1 South Prong Slough Conservation Area public use improvements- parking, trails, restrooms, educatioml Land & Water Conservation building s0 $0 SO $200,000 $0 $200,000 Fund Grant No Lost Tree Islands Conservation Area enhancement, restoration & public facilities/trails/boardwalks $300,000 $200,000 $200,000 $200,0001 $0 $900,000 Optional Sales Tax No I Lost Tree Islands Conservation Area enhancement, HRL National Estuary restoration - replanting $65,000 $0 $0 $0 $0 $65,000 Program Grant No Lost Tree Islands Conservation Area enhancement, restoration .& public facilities/trails/boardwalks $0 $0 $0 $150,000 $150,000 $300,000 FIND Grant No Lost Tree Islands Conservation Area enhancement, restoration - replanting $100,000 - $50,000 $0 $0 $0 $150,000 Upland Mitigation Fund No 2 Lost Tree Islands Conservation Area enhancement, restoration -replanting $0 $100,000 $150,000 $150,000 $150,000 $550,000 Optional Sales Tax No Lost Tree Islands Conservation Area enhancement, IRL National Estuary restoration -replanting $0 $0 $100,000 $100,000 $100,000 $300,000 Program Grant No Lost Tree Islands Conservation Area enhancement, restoration -replanting $0 $0 $0 $75,000 $75,000 $150,000 CPI Grant No Lost Tree Islands Conservation Area enhancement, restoration - replanting $01 $o $0 $100,0001 sloo,000l $200,000 USFWSCoastalGrant INo Total Expenditures $4,516,3961 $1,350,0001 $2,100,0001 $3,150,0001 $1,350,0001 512,466,396 Comparison or Expenditures to Revenut I W I 1 Total Revenue 1 $4,516,396 $1,350,0001 $2,100,000 $3,150,0001 $t,350,000 $12,466,396 Total Expenditures 1 $4,516,396 .$1,350,000 $2,100,000 $3,150,000 $1,350,000 $12,466,396 Annual Balance $0 $0 $o $0 $0 $0 Community Development Department Adopted December Is' 2020, Ordinance 2020-018 Page A-4 Comprehensive Plan Capital Improvements Element Emergency Services Revenue Sources I FY 2020/21 f PF 2021/22 1I, y 2022/23 F)' 2023/24 1 IN 2024/25 'Total Emergency Services Uist $3,775,000 cL.S'_O,nnO 51,57 tioAl.(!00 ti1,575,000 $0 Optional Sales Tax $6,670,316 $375,000 $925,000 $1,975,000 $375,000 $0 Impact Fees- Emergency Services $1,350,000 _ $375,000 $0 $0 $0 51,7�S,OOu Total Revenue $11,795,316 $2,570,000 $2,500,000 $2,925,000 $1,950,,000 S�IJ1u,.lo - y ' F)' 2020/21 Fy 2021/22 FY;20222-1/23 FN 2023/24 FY 2024/25 Total Revenue Source Fully Funded ? Priority Ranking I = Highest Priort% Lowest Priority_ !Votes Emergency Svcs. Station 15 - Additional $1,350,600 $0 $0 $0 $0 Impact Fees - Emergency $1,350,000 Services Yes 1 Emergency Svcs. Station 15 - Additional $1,050,000 $0 SO $0 $0 $1,050,000 Emergency Services Dist Yes I Ambulance - Med Unit (Replacement) $375,000 $375,000 $375,000 $375,000 $375,000 $1,875,000 Emergency Services Dist Yes 2 Ambulance - Med Unit (Replacement) $750,000 $375,000 $375,000 $375,000 $375,000 $2,250,000 Optional Sales Tax Yes Ambulance - Med Unit -Additional for Station 15 $0 $375,000 $0 $0 $0 Impact Fees - Emergency $375,000 Services. Yes Fire Pumper (Addition) $0 $0 $550,000 $0 $0 $550,000 Optional Sales Tax Yes Fire Pumper (Replacement) $1,200,000 $1,200,000 $1,200,000 $575,000 $1,200,000 $5,375,000 Emergency Services Dist Yes 1 Fire Pumper (Replacement) $0 $0 $0 $600,000 $0 $600,000 Optional Sales Tax Yes 4 Tanker (Additional) -South County Station 13 or 44 $350,000 $0 $0 $6 $0 $350,000 Optional Sales Tax yes I One Quint (Fire Apparatus) Replacement $0 $0 SO S I AOQ000 $o - $1,000,000 Optional Sales Tax Yes Emergency Services Station 7 Property - $1,000,000 Sol $0 $0 $0 $1,000,000 Emergency Services Dist Yes I Emergency Services Station 7 Construction $2,325,000 $0 $0 $0 $0 '$2,325,000 Optional Sales Tax Yes Brush Truck -Replacement $0 $245,000 $0 $0 $0 $245,000 Emergency Services Dist Yes I 800 MHz- Upgrade for P25 compliance $2,451,681 $0 $0 $0 $0 $2,451,681 Optional Sales Tax Yes I Station 15 Property $793,635 $0 $0 $0 $0 $793,635 Optional Sales Tax Yes I Upgrade Training Site at EOC $150,000.00 $0.00 $0.00 $0.00 $0.00 .$1$0,000.00 Emergency Services Dist Yes I Total Expenditures $11,795,316 $2,570,000 $2,500,000 $2,925,000 $1,950,0001 $21,740,316 Comparison of Es pend itures to Rc,enm F)' 2020/21 TY 2021/22 F) 2022/23 F)' 2023/24 IN 2024/25 'Dotal Total Revenue 511ir)S,;I6 S ,70.000 S. 500,000 $'_,92)_000 >I9c 0.ON) 5-itS3l6 Total Expenditures 511,795,316 $2.70,000 $2,500,000 $2,925,000 SI ��>0,uu0 $21,740,316 Annual Balance $0 SO $0 $0 SO $0 Community Development Department Adopted December 11 2020, Ordinance 2020-018 Page A-5 Comprehensive Plan Capital Improvements Element Facilities Management Revenue Optional Sales Tax Impact Fees -Public Bldgs. Bldg Dept tiind lbtal Rccmuic FY 2020/21 $6,1 t2,216 $650,000 $927,254 Ki cFo, 170 FY 2021/22 $4,475,000 $850,000 $0 ';ono FY 2022/23 $3,685,000 $250,000.. $0 5;.`7;5 (II70 FY 2023/24 51,525,000 $225,000 $0 SI750000 FF 2024/25 $300,000 $275,000 $0 ti,, oU0 'Total $16,097,216 $2,250,000 $927,254 SI1)74470 Expenditures F1' 2020!21 FY 2021/22 FY 2022/23 FY 2023/24 F1' 2024/25 Total Revenue Source Fully Funded '? Priority Ranking 1 = Ilighest Priorly, 5= Lowest Prioritv Notes New Courtroom Facilities $400,000 $0 $0 $0 $0 $400,000 Impact Fees -Public Bldgs. Yes Building Dept Expansion $927,254 $0 So $0 $0 $927,254 Bldg Dept fund Yes I Building Dept Expansion $62,216 $0 $0 $0 $0 $62,216 Optional Sales Tax Yes I Bldg B Expansion $250,000 $700,000 $250,000 $0 $0 $1,200,000 Impact Fees -Public Bldgs. Yes Bldg.B Expansion 1 $0 -$300,000 -$1,250,000 s0 $0 $1,550,000 Optional Sales Tax Yes Traffic Operation Building Replacement $200,000 $850,000 - $850,000 $0 $0 $1,900,000 Optional Sales Tax Yes EOC Expansion -Design $0 $150,000 $0 $0 $0 $150,000 Impact Fees -Public Bldgs. Yes a EOC Expansion SO $0 $700,000 $900,000 $25,000 $1,625,000 Optional Sales Tax Yes 4 EOC Warehouse Expansion $0 $0 $0 $225,000 $275,000 $500,000 Impact Fees -Public Bldgs. Yes 4 Courthouse Parking Garage Renovation $450,000 $0 $0 $0 $o $450,000 Optional Sales Tax Yes 1 Dodgettown Contract Obligations $1,350,000 $1,350,000 $0 $0 $0 $2,700,000 Optional Sales Tax Yes I Dodgertown Building Remediation $500,000 $500,000 s0 s0 $0 $1,000,000 Optional Sales Tax Yes I New Roof Main Library $550,000 $0 $0 $0 $0 $550,000 Optional Sales Tax Yes 1 New Roof Courthouse $400,000 $400,000 $0 $0 $0 $800,000 Optional Sales Tax Yes 1 Roseland Community Center Repairs $300,000 $0 $0 $0 $0 $300,000 Optional Sales Tax Yes 1 North & Main Library - Sliding Door Replacement $0 $25,000 $150,000 $0 $0 $175,000 Optional Sales Tax Yes 3 Main Library Bathroom Renovations $0 $0 $40,000 $225,000 $0 $265,000 Optional Sales Tax Yes 4 North County Library Bathroom Renovations $0 $0 $20,000 $125,000 $0 $145,000 Optional Sales Tax Yes 4 North County Library Expansion $1,200,000 $0 $0 $0 $0 $1,200,000 Optional Sales Tax Yes 3 Health Department VAV Replacement $425,000 $375,000 $0 $0 $0 $800,000 Optional Sales Tax Yes 3 Courthouse Air Handler Refurbishments $400,000 $400,000 - $400,000 $0 $0 $1,200,000 Optional Sales Tax Yes 3 LED Lighting $25,000 $25,000 $25,000 $25,000 $25,000 $125,000 Optional Sales Tax Yes 1 Replacement of Stand Alone A/C Units 2-10 tons $100,000 $100,000 $100,000 $100,000 $100,000 $500,000 Optional Sales Tax Yes Fiber Optic Cable Interconnectivity 150000 150000 150000 150000 150000 750000 Optional Sales Tax Yes Total Ezpendihtres 5Z689A70 S5,325,000 53,935000 $1,750000 $575,000 S19,274,470 Comparison of Expenditures to Re,enut Total Revenue Total Expenditures Annual Balance Il21120/21 S7,689,470 $7,689,470 so 1'l' 2021/22 $5,325,000 $5,325,000 $0 B'V' 2022/23 $3,935,000. _ $3,935,000 $0 FY' 2023/24 $1,750,000 $1,750,000 SO FY 2024/25 $575,000 $575,000 $0 Total $19,274,470 $19,274,470 SO Community Development Department Adopted December In 2020, Ordinance 2020-018 Page A-6 Comprehensive Plan Capital Improvements Element Comparison of Expenditures to Rev enn FY 2020121 FY 2021/22 FY 20"/23 FY 2023/24 FY 2024/25. Total Total Revenue SS50,OOo 5�,55L,000 Fully Priority Ranking I = 59,555,000 Total Expenditures $850,000 $3,550,000 $5,155,000 Su So $9,555,000 Annual Balance $0 Funded Highest Priorly, 5 = Expenditures FY 2020/21 FY2021/22 FY 2022/23 FY 2023124 FY 2024125 Total Revenue Source Lowest Priority Notes Sheri I Facility Expansion Needs Design SO 51,325,000 50 50 SO 51,325,000 Optional Sales Tax les Law Enforcement Impact Sheriff Facility Expansion Needs Design $750,000 $1,225,000 $0 $0 $0 $1,975,000 Fees Yes I Medical Housing Design/Construction Correction,,,,, $100000 $1000000 $4600000 $0 $0 $5,700,000 Optional Sales Tax Yes Correctionss Recreation Yard Expansion $0 $0 $555,000 $0 $0 $555,000 Optional Sales Tax Yes 31 Total Expenditures $850,000 S3,550,0001 $5,155,000 $0 $0 $'),555,0001 1 Comparison of Expenditures to Rev enn FY 2020121 FY 2021/22 FY 20"/23 FY 2023/24 FY 2024/25. Total Total Revenue SS50,OOo 5�,55L,000 55,155,000 SO SO 59,555,000 Total Expenditures $850,000 $3,550,000 $5,155,000 Su So $9,555,000 Annual Balance $0 $0 $o SO 50 $0 Community Development Department Adopted December 1" 2020, Ordinance 2020-018 Page A-7 Comprehensive Plan Capital Improvements Element Continue(1 on Next Page Community Development Department Adopted December 1" 2020, Ordinance 2020-018 Page A-8 Fully Priority Ranking I = Funded Iligbest Priortq.5= Expenditures FY 2020/21 FF 2021,122 FY 2022/23 FY 2023/24 FY 2024/25 Total Revenue Source ? Lowest Prioritc A'ales Sandridge Clubhouse Renovations to kitchen and Seating Area $150,000 $1,000,000 $500,000 $0 $0 $1,650,000 User Fees + Interfund Loan Ycs 4 Library Collection Expansion Program $150,000 $0 $0 $0 $0 $150,000 Library Impact Fees Yes I Improvements to Hosie -Schumann Park -(GNP Action 13.1)restroom.install $130,000 $0 $0 $0 $0 - $130,000 Optional Sales Tax Yes I 58th Avenue Ballfields Renovation & Addition $700,000 $0 SO $0 $0 $700,000 Windsor Fund Yes I 58th Avenue Ballfields Renovation & Addition $118,263 $0 $0 s0 $0 $118,263 16th Street Ballfield Sale Yes I Park/Recreation Impact Per Jason - total cost $2.4 58th Avenue Ballfields Renovation& Addition $1,581,737 $0 SO $0 $0 $1,581.,737 Fees. Yes 1 million Substantial Replacement of Playground Elements Completed in 19-20, Victor Hart Sr. Complex (Fka Gifford Park) Park/Recreation Impact Pending Swing Restmom/Concession Bldg/ (GNP Action 13.2) - $0 $400,000 SO SO $0 $400,000 Fees No 2 Replacement in 20-21 Dale Wimbrow Park & Donald MacDonald Campground Septic to Sewer Improvement/Campground Enhancement $486,295 $O $0 SO $0 $486,295 Optional Sales Tax Ycs I Sanitary Sewer Line, Water and Electric. Under Design in 19-20 Funding for lines and Restroom install and Hobart Park New Restroom/Connection to Park/Recreation Impactconstruction - amount Of Sewer/Park Facility Expansion $300,000 SO So SO SO $300,000 Fees Ycs 1 $30OK is EOC from 10/26 Continue(1 on Next Page Community Development Department Adopted December 1" 2020, Ordinance 2020-018 Page A-8 Comprehensive Plan Capital Improvements Element Comparison or Expenditures to Reven, FY 2020/21 FY 2021/22 FY 202'2/23 FY 2023/24 FY 2024/25 Total Total Revenue $5,806,295 $2,950,000 $1,650,000 $1,150,000 $2,200,000 $13,956,295 Total Expenditures $5,806,295 $2,950,000 $1,650,000 $1,350,000 $2,200,000 Fully Priority Ranking 1 = $0 $0 $0 $0 $0 $0 Funded Highest Priorly, 5= Expenditures FY ^-020(21 PY 2021/22 FY 2022,'23 FY 2023124 FV" 2024/25 Total Revemre Source Lowest Priority Notes Playground Install Delayed due to Covid Delay on Hobart Park Replacement Playground & Park Sanitary Sewer Line Design Improvements $150,000 $0 $0 Su SO $150,000 Optional Sales Tax Yes I and Plans All Facilities at the Fairgrounds Connected to Sanitary Sewer In 19-20. Fairgrounds Ag Pav, Improvements to Wastewater $0 $0 $0 $0 $0 $0 Optional Sales Tax Yes 2 Completed Park/Recreation Impact Fairgrounds. Midway Restroom -New $0 $300,000 $0 $0 $0 $300,000 Fees Yes Fairgrounds Improvement Fairgrounds Midway Restroom -New $0 $150,000 $0 $0 $0 $150,000 Fund Yes Park/Recreation Impact Fairgrounds - RV Camping Expansion $50,000 $300,000 $250,000 $0 $0 $600,000 Fees Yes Fairgrounds - RV Camping Expansion - $0 $150;000 $0 $0 $0 $150,000 Optional Sales Tax Yes North County Soccer New Restroom/Concession - Park/Recreation Impact Building, Lights $340,000 $0 $0 $500,000 $0 $840,000 Fees No 5 Park/Recreation Impact NewPickleball Complex -S County Park - $500,000 $0 - $0 $0 $0 $500,000 Fees - Yes I Park/Recreation Impact West County Regional Park $0 $0 $500,000 $0 $1,000,000 $1,500,000 Fees No I West Wabasso Park Basketball Court, Walking Path Upgrades, Trail Development, Access Control, Park Enhancements $0 $0 $1.50,000 5150,000 $700,000 $ 1,000,000 Optional Sales Tax Yes 4 Parks, Recreation and Conservation System Master Park/Recreation Impact Plan $100,000 $0 $0 $0 $0 $100,000 Fees Yes I Shooting Range Sporting Clays Trail Elevation, Permitting and Construction $150,000 $350,000 $0 $0 $0 $500,000 Optional Sales Tax Yes Shooting Range Pistol/Rifle Baffling Replacement $0 $0 so $200,000 $0 $200,000 Optional Sales Tax Yes 4 Regional Park Playground Replacement $250,0001 $250,000 $250,000 $0 $0 $750,000 Optional Sales Tax Yes 0 Park/Recreation Impact. TMDL Utility Effluent Storage-Design/Project $50,000 $50,000 $0 $500,000 $500,000 $1,100,000 Fees Yes I Total Expenditures $5,806,295 $2,950,000 $1,650,000 $1,350,000 $2,200,0001 $13,956,295 Comparison or Expenditures to Reven, FY 2020/21 FY 2021/22 FY 202'2/23 FY 2023/24 FY 2024/25 Total Total Revenue $5,806,295 $2,950,000 $1,650,000 $1,150,000 $2,200,000 $13,956,295 Total Expenditures $5,806,295 $2,950,000 $1,650,000 $1,350,000 $2,200,000 $13,956,295 Annual Balance $0 $0 $0 $0 $0 $0 Community Development Department Adopted December 1" 2020; Ordinance 2020-018 Page A-9 Comprehensive Plan Sanitary Server & Potable Water Revenue FY 2020/21 FY 2021122 FY 2022/23 FY 2023/24 FY 2024/25 Total Capacity Charges (Fka Impact Fees) $3,277,882 S 7,920,000 $ 2,805,000 S 5,000,000 S 10,000,000 S 2y 002,582 User Fees $ 17,431,734 $ 7,929,215 $ 1,400,000 $ 14,410,000 $ 10,910,000 $ 52,080,949 Optional Sales Tax $ 145,758 $ 145,576 $ 599,496 $ 108,447 $ 1,200,000 $ 2,199,277 Grants $ 2,400,267 $ 2,400,268 $ - $ - $ - $ 4,800,535 Assessments $ 818,750 $ 1,117,750$ 150,000 $ 433,786 $ 4,800,000 $ 7,320,286 Total Revenue $ 2_4,074,391 $ .19,512,809 $ 4,954,496 $ 19,952,233 $ 26,910,000 $ 95,403,929 Capital Improvements Element Continued on Next Page Community Development Department Adopted December 1" 2020, Ordinance 2020-018 Page A-10 FullyPriority Ranking 1 - Funded highest Priorty, 5 Expenditures FY 2020/21 FY 2021122 FV 2022/23 FY 2023/24 FY 2024/2; Total Revenue Source Lowest Priority- Notes Capacity Charges (Fka Misc. Water Improvements $1,000,000 $1,000,000 $1,000,000 $1,000,000 $1,000,000 $5,000,000 Impact Fees) Yes Capacity Charges (Fka Misc. Sewer Improvements $1,000,000 $1,000,000 $1,000,000 $1,000,000 $1,000,000 $5,000,000 Impact Fees) Yes 3 North Sebastian Sewer Phase 2A Design, Engineering & CEI $102,100 $101,918 $0 $0 $0 $204,018 Optional Sales Tax Yes t Impact Fee Incentive $0 $0 $561,996 $0 $0 $561,996 Optional Sales Tax Yes I Indirect benefit to the Construction $2,400,267 $2,400,268 $0 $0 $0 $4,800,535 Grant Yes I Indian River Lagoon: Construction $43,658 $43,658 $0 $0 $0 $87,316 Optional Sales Tax Yes 1 designed to eliminate septic North Sebastian Water Phase 2B systems currently located Design, Engineering &CEI $14,875 $14,875 $0 $0 $0 $29,750 User Fees Ycs 1 near the lagoon. Construction - $743,750 $743,750 $0 $0 $0 $1,487,500 Assessments No 1 Wastewater In-line pump station for North County Capacity Charges (Fka Design & Engineerings - - $170,000 $0 SO $0 $0 $170,000 Impact Fees) Yes Capacity Charges (Fka Construction $380,000 $1,520,000 SO $0 $0 $1,900,000 Impact Fees) Yes AMR/AMI Meter Conversion $6,003,058 $0 $0 $0 $0 $6,003,058 User Fees Yes I 49th St Forecemain Up size, Design & Capacity Charges (Fka Engineering $55,000 $0 $0 $0 $0 $55,000 Impact Fees) - Yes 3 Capacity Charges (Fka Construction $0 - $1,500,000 $0 $0 $0 $1,500,000 Impact Fees) Yes Floravan Shores Septic to Sewer, Design & Engineering $50,000 $0 SO $0 $0 $50,000 Assessments - Yes 4 Construction $0 $0 $37,500 $37,500 $0 $75,000 Optional Sales Tax Yes 4 Construction $0 $0 $150,000 $150,000 $0 $300,000 Assessments No 4 Sebastian Highlands Septic to Sewer Unit 2 -Collier Design & Engineering $25,000 $0 $0 $0 $0 525,000 Assessments Yes 4 Construction $0 $0 $0 $70,94.7 $0 $70,947 Optional Sales Tax - Yes 4 Construction $0 $0 $0 $283,786 $0 $283,786 Assessments No 4 Sebastian Highlands Septic to Sewer -Unit 5, Design & Engineering $0 $374,000 $0 $0 $0 $374,000 Assessments Yes 4 Construction sol $0 $0 $0 $1,200,0001 $1,200,000 Optional Sales Tax Yes 4 Construction Sol $o $0 $0 S4,800,0001 $4,800,000 Assessments No 4 Continued on Next Page Community Development Department Adopted December 1" 2020, Ordinance 2020-018 Page A-10 Comprehensive Plan Capital Improvements Element Community Development Department Adopted December 1" 2020; Ordinance 2020-018 Page A-11 Fully Priority Ranking 1 Funded highest Priorty, 5 = Expenditures FY 2020/21 FN 2021/22 FY 2022/23 FY 2023/24 FY 2024/25 'total Revenue Source ? Lowest Priority Notes Rep] ace hater main 12thStreet $450,000 $a5Iwoo SO SO SO $900,000 UserFees }'es Replace/Restore Sewer main Ixora Park, Design & Engineering $113,870 $0 $0 $0 $0 $113,870 User Fees Yes Construction $500,000 $1,000,000 $1,400,000 $0 $0 $2,900,000 User Fees - Yes Capacity Charges (Fka 17th St SW Water main Extension $250,000 $0 $0 $0 $0 $250,000 Impact Fees) Yes 4 Roseland Tank Retrofit to Repump Station, CEI $16,314 $0 $0 $0 $0 $16,314 User Fees Yes I Construction $1,177,043 $0 $0 $0 $0 $1,177,043 User Fees Yes I Oslo Road Utility Extension west of I-95 to 82nd, Capacity Charges (Fka Design & Engineering $47,882 $0 $0 $0 $0 $47,882 Impact Fees) Yes 4 Capacity Charges (Fka Construction $0 $750,000 $750,000 $0 $0 $1,500,000 Impact Fees) Yes d Oslo Road Utility Extension from 82nd to 58th Ave, Design & Engineering $0 $400,000 $0 $0 $0 $400,000 User Fees Yes - Construction $6 $0 $0 $3,500,000 $0 $3,500,000 User Fees Yes - US Hwy 1 Water/Sewer Extension from 53rd to CR _ Capacity Charges (Fka 510, Design & Engineering - $0 $100,000 $55,000 $0 $0 $155,000 Impact Fees) Yes 4 Capacity arges(Fra Construction $0 $0 $0 $0 $5,000,000 $5,000,000 Impact Fees) Yes 4 CR 510 -from 82nd Ave to 58th Ave, Design, Engineering, CEI $0 $0 $0 $0 $0 $0 0 Yes I - Construction $0 $0 $0 $6;830,000 $6,830,000 $13,660,000 User Fees No -1 CR 510 -from CR 512 to 82nd Ave, Design & Engineering $572,000 $0 $0 $0 $0 $572,000 User Fees Yes 4 Construction $0 $0 $0 $4,080,000 - $4,080,000 $8,160,000 User Fees No 4 South W WTF/Re-use Forcemain Up-size, Design Capacity Charges (Fka &Engineering $75,000 $0 $0 $0 $0 $75,000 Impact Fees) Yes 4 apacrty Charges Construction $0 $1,750,000 $0 $0 $0 $1,750,000 Impact Fees) Yes 4 TMDL/Utility/Effluent Storage- Capacity Charges (Fka Design/Engineering $300,000 $300,000 $0 $0 $0 $600,000 Impact Fees) Yes 4 Capacity Charges (Fka Construction $0 $0 $0 $3,000,0001 $3,000,000 $6,000,000 Impact Fees) Yes - 4 South Oslo Water Treatment Plant Improvements, Design/Engineering/CIE $393,370 $416,000 $0 $0 $0 $809,370 User Fees Yes Construction $5,648,340 $5,648,340 $0 $0 $0 $11,296,680 User Fees Yes 1 RAS -WAS Pump and RDT Replacement at Central WWTF Bidding, CEI $27,864 $0 $0 $0 $0 $27,864 User Fees Yes Construction - $1,400,000 $0 $0 $0 $0 - $1,400,000 User Fees Yes Renovate Clarifier 3 and 4 at SW WTF $130,000 $0 $0 $0 $0 $130,000 User Fees Yes Replace Automatic Transfer Switch at Central W WTF $150,000 $0 $0 $0 $0 $150,000 User Fees Yes Renovate Clarifier 1. and 2 at CWWTF $130,000 $0 $0 $0 $0 $130,000 UserFees Yes 1 Replace Grit Classifier bearings at CWWTF $205,000 $0 $0 $0 $0 $205,000 User Fees Yes I Replace Rotor Press on Bar Screen at CWWTF $500,000 $0 SO $0 $0 5:00,000 User Fees Yes I Total Gspenditures S24,074_,91 519,51'-,80'r $1,9a -4, -trio SIo,95',233 $26,910,000 .x,95,403,929 Comparison of Expenditures to Revenur FY 2020/21 FY 2021/22 FY 2022/23 FF 2023/24 FY 2024/25 'total 'Dotal Revenue 524,074,391 519,512,809 $4,954,496i S 19,952,233 $26,910,000 $95,403,929 Total Expenditures S24,074,391 $19,512,809 S4,954,4961 $19,952,233 $26,910,000 $95,403,929 Annual Balance $o $0 sol $o $o $0 Community Development Department Adopted December 1" 2020; Ordinance 2020-018 Page A-11 Comprehensive Plan Solid Waste lievenue Fl2020/21 F1" 2021/22 F1' 2022/23 FY 2023/24 1 FY 2024/25 Total :As,esment, K Llse, Fees S; 5(" SO SO S0,500,0001 S!! S I .}OU,000 Escrow Account $2,500,000 $0 $0 $0 SO $2,500,000 Total Revenue$3,800,000 $0 $0 $0 $9,500,000 ",(,1 S15,800,000 Capital Improvements Element F,xpenditures FY 2020/21 F1' 2021/22 FY 2022/23 FY 2023/24 FY 2024125 Total Revenue Source Fully Ilmded Priority Ranking 1 Highest Priorty, 5= Lowest Priority .Votes Design, Permitting & Construction of Cell III of Segment 3 Class I Landfill $0 $0 $0 $7,800,000 $0 $7,800,000 Assessments & User Fees Yes 4 Design, Permit & Construct LFG.Expansion of Cell I of Segment 3 $2,500,000 $0 $0 $0 - $0 .$2,500,000 Escrow Account Yes I Single Stream Building/NW $2,280,000 $0 $0 $0 $0 $2,280,000 Assessments & User Fees Yes I HHW Building $1,520,000 $0 $0 $0 $0 $1,520,000 Assessments & User Fees Yes I New Automated Scale System $0 $0 $0 $500,000 $0 $500,000 Assessments & User Fees Yes New Drop -Off Facility $0 $0 $0 $500,000 $0 $500,000 Assessments & User Fees Yes Improvements for C&D Operations $0 $0 SO $500,000 $0 $500,000 Assessments & User Fees Yes Fiber & Cameras at 3 CCC's $0 $0 SO $200,000 $0 $200,000 Assessments & User Fees Yes Total Expenditures $6,300,000 SO %. $9,500,000 $o $15,800,0001 Comparison of Cxpenditures to Revenut FY 2020/21.- FY 2021/22 F1' 2022123 FY 2023/24 FY 2024/25 Total Total Revenue $3,800,000 SO SO 59,500.000 SO SI S,SOO,OpO Total Expenditures $6,300,000 SO SO 59,500,000 SO SU,800,000 Annual Balance -$2,500,000 So So$0 SolSO Community Development Department Adopted December 1s12020, Ordinance 2020-018 Page A-12 Comprchcnsh,c Plan Revenue Fl2020121 1.) 2021/22 F1' 2022/23 FY 2023/24 F1' 2024/25 'total Optional Sales Tax 17.,�o,OnG 53,900,000 S'-00,000 $1,700,000 $1,700,000 $14,550,000 Grants SO $1,400,000 $0$0 1 $0 $1,400,000 VLE Assessments $0 $0 $200,000 $0 $0 $200,000 Total Revenue $7,350,000 $5,300,000 $400,000 $1,700,000 $1,700,000 $16,450,000 Capital Improvements Element Gxpeuditnres F) 2020/21 FY 2021/22 VV 20221,23 FY2023/24 FY 2024/25 Total Revenue Source Fully Funded Priority Ranking 1 = Highest Priori , 5 = Lowest Priority Notes PC North (Moorhen Marsh)- North Relief Canal Treatment System - Full -Scale System Design $150,000 - $0 SO $0 $0 - $150,000 Optional Sales Tax Yes 1 PC North (Moorhen Marsh)- North Relief Canal Treatment System - Construction $2,800,000 $3,400,000 SO $0 $0 $6,200,000 Optional Sales Tax Yes 1 PC North -(Moorhen Marsh) North Relief Canal Treatment System - Construction $0 $650,000 $0 $0 $0 Legislative Grant (in $650,000 process) Yes - 2 All projects are regional systems that treat stormwater and/or canal water and are designed to directly benefit the Indian River Lagoon. PC North -(Moorhen Marsh) North Relief Canal Treatment System - Construction $0 $750,000 $0 $0 $0 $750,000 SJRV;XM Cost -Share Grant Yes 2 Sub regional Managed Aquatic Plant Systems $0 $0 $200,000 $200,000 $200,000 $600,000 Optional Sales Tax No 2 Vero Lake Estates Phase II and III (design) $0 $0 $200,000 $0 $0 5200,000 VLE Assessments No 4 Egret Marsh Sedimentation Basin Rehabilitation $100,000 $0 $0 $0 $0 $100,000 Optional Sales Tax Yes I Egret Marsh Manifold System Rehabilitation $0 $200,000 $0 $0 $0 $200,000 Optional Sales Tax Yes 2 Egret Marsh Replace Slide Gates $150,000 $0 $0 $0 $0 $150,000 Optional Sales Tax Yes I Egret Marsh Lake Pump Valve Assembly Relocation - $0 $150,000 1 $0 $0 $0 $150,000 Optional Sales Tax Yes TMDLNtility/EIJluentStorage $150,000 $150,0001 $0 $1,500,0001 $1,500,0001 $3,300,000 I Optional Sales Tax Yes TMDL/Lagoon Treatment System $ 4,000,000.00 $ is S $ - $ 4,000,000.00 Optional Sales Tax No I Total Expenditures $7,350,000 $5,300,000 $400,000 $1,700,000 $1,700,000 $16,450,000 Comparison of Expenditures to Revenat FY 2020/21 -1 FY 2021/22 FY 2022/23 1 FY 2023124 I FY 2024/25 Total Total Revenue $7,350,000 55,300,000 $400,000 $I,7o0,00n 51,700,000 $1(,450,000 Total Expenditures $7,350,000 $S?Og000 1 $400,000 51,700.000 I 51,700,000 51(450,000 Annual Balance Sol Sol Sol Sol Sol $0 Community Development Department Adopted December 1st 2020, Ordinance 2020-018 Page A-13 C—p,h—i, Plan Capital Improvements Element 10 Voll E 0 0 0 53 MR go 0 0 EN -11 F* -W -.l F{'2020,71 l"... non na N- 6thSt— Continued on Next Page Community Development Department Adopted December 1" 2020, Ordinance 2020-018 Page A-14 Cnmprenemlve Pte. Capital Improvements Element u ry 1= tligbeat I`I�,�•,• 11212W21 F\3.1122 F1'3a332i F\'1.232 4'\'NQL35 Total Rn'enue a.urce Fully FandM? 5=lim'ecllMaih a ng I'dwin, N,,r -- m --Lsommontm wo-- Continued on Neat Page Community Development Department Adopted December 1"2020, Ordinance 2020-018 Page A-15 Comprehensive Plan Capital Improvements Element P43,dA,, Pedestnm &Bicycle Access Improvements I st SI S W re Rth St- FDOT75%-Counry25% S 200,000 ®® �� S 200.000 Gee Tex 4 43rd Ave PedesMal & aicvcle Access Improvements 1. SI SW to 81h St - MOT 75%-Counry25% 7S 600.000 600,000 FDOT 7 tT & ndnrerin{ Ricnl.,r-N— n, o� zl _- — 451h S-1 (43,d Avenue to 581h Avenin) S 601 S 2,300,000 S 3,401 anal Sales Tax Deer&EnRinrrrin S 2W.000 RiefI-f-\1.:. ti 40tr000 10,,[10 S - J00,t�00 f'n I J IIS 2,11 Drsi Pe & Fwpnrrrinr Ri�lof-lVny 750, WO $750,000 far FEC Cmssinf Impm --, ('mtatnwlirn I 53rd Street widening, 58th Avenue to 66th Avenue WO foot 4-1ate Segment $ I,W0,f10D I'"'W00ptional Sules Tax 2 mnbmioa 50°� 53M Street widnting. 58th Avenur to 66th Avenue 9(IO fax 4-1ane Segment S 1,OW,000 I,000,1200 M -l- Funded Cons aion Coanry Contribution 50% Design & F.npJneenn Indirxt lemfl ro the Intim River Lagan &6—dn, et kr there W, RleJrl-M-\Vn Ji MII, e, inherI—k and ildirtetly i -t Ceminera S 1,000,000 S 1,00x" Iegooa. Std htrret svW ny west of SBd A anus to (6th Avenue1545 fmt2-Looe Segmereplusupgmdeto4tall S 500,000 S - 500,OW S 681,009 1 1,681,009 Tm1Dc Impact Fccs District 2 Developerc..abne n37.5% County S 118,991 S 1.114.1K3 1,373,774 Tmt'tic Impact Fee 201. Contnbution 62.5%; Coenry ,ftibmion 53rd Street widening west of 58th Avenue m 661h Avenue 1,545 foot 2 Ll Segment plus upgrade to 4 lines - - Developer Funded Constmution lanes 53rd Slreet,,ideningwestof Sgth A,,m,o66th Avmuel,545{ t2-Lale Segment plus npgmdeb 4 lines E 245,217 1 S 1,5W.000 1,745.217 Optional Sales Taz Inlirta 1—il to the 1,l River Leeorm ,k "i d1,, m:d smmmvokr lbal currently Jisharges oto canals sal inlircclly inb,ffi Lagan. Dedra&EnglneeHas S - 300.000 300,000 IliFht,:f-1Vuy S ori raH� C 5011.000 S 500.000 S 5W,OOt, 5 2,5(11,000 E: 53d Slavl,wd—1.15911 nuu 1.66tlt Avcn-27451.-Lane Segme S 5W.000 S 500.000 Trmffe lmpoet Fees- Distnet2 1 direct b—fit to Ja- lMim River lagan 53rd Street widening west of 5811, Avenue m 66th Avenue 2,745 f t 4-Lale Segmem S-Opd..W Sales Tax hngrrJ ro treat sur+mwekr tlmt currently diubmges ink, calwts end itdi—lyinm tl 53rd St—widening west of 5811, Avence w 66th Avenue 2,745 f— 4-Larrc Segment 500,000 S 950,000 S 800,000 S 2.5010881 S 4,750l TmOic Impact Fee 2011 lagoon. De ign & Fnpneenn S 450,000 S 300,(100 S 75oW00 IEieht.,r-tt'as - StN000 S. 5001. S t l .. I, l 10,000 6 - $ Ur.i1!ri 6 ftr mrrin; 200,000 RiJ:t,J-\yas S 200.000 Cmtslntcriim S I'Mo0o Dr.,ot&Fr,gi i�m.rnr re�r-35a. c u,,WO E zW,uW (',n.tnwlitn I I I1,000.000 I. Continued on Next Page Community Development Department Adopted December 1et 2020, Ordinance 2020-018 Page A -I r, Capital Improvements Element I=Ilioh Expenses F\'203a21 FY E021/22 F5'2022/23 NY 2023/24 FV202-05 Totd R.—,Source F.Hy FundM? S=l.ow o¢ rrinno, eallMotilr Notes s, 1. i m' Mth . .--- - . d_ Continued on Next Page Community Development Department Adopted December I° 2020, Ordinance 2020-018 P;,-, A - i 7 Capital Improvements Element I .i:,,i.,. F1'3031U2I F5'302t/S3 F1'30372i FY 2023/21 FV 203LS5 TWaI Rnm�r fi�x�rce FLay F—dd? oR 1 = Ilighesl Rtoriry', S=Lmvat Rioriry' \nlea -- Continued on Next Page Community Development Department Adopted December 1a12020, Ordinance 2020-018 Page A -Ig Capital Improvements Element Community Development Department Adopted December 1- 2020, Ordinance 2020-018 Page A-19 Comprehensive Plan Revenue and Expenditure Summary Capital Improvements Element Revenue Source FY 2020/21 FY 2021/22 FY 2022/23 FY 2023/24 Fl 2024125 Total 319/NPS Grant $0 $0 $0 $0 $100,000 $100,000 Coastal Initiative Partnership Grant $50,000 $0 $0 $0 $0 $50,000 CPI Grant $0 $0 $0 $75,000 $75,000 $150,000 DHR Historic Grant $28,115 $0 $50,000 $225,000 $75,000 $378,115 FDEP Grant $0 $754,089 $0 $0 $0 $754,089 FIND Grant $334,000 $0 $0 $200,000 $250,000 $784,000 FRDAP Grant $0 $0 $0 $200,000 $0 $200,000 Grants $0 $1,400,000 $0 $0 $0 $1,400,000 Grants $2,400,267 $2,400,268 $0 $0 $0 $4,800,535 Hazard Mitigation Grant Program $65,000 $0 $0 $0 $0 $65,000 IRL National Estuary Program Grant $126,000 $0 $100,000 $100,000 $100,000 $426,000 Land & Water Conservation Fund Grant $150,000 $0 $0 $200,000 $0 $350,000 USFWS Coastal Grant $0 $0 $0 $100,000 $100M0 $200,000 Grants (sub -total) 53,153,382 $4,554,357 $150,000 $1,100,000 $700,000 $9,657,739 Impact Fees, All Except Traffic $5,881,397 $3,675,000 $1,150,000 $1,775,000 $1,775,000 $14,256,397 Optional Sales Tax $ 61,385,582.00 $ 23,210,776.00 $ 22,639,000.00 $ 14,899,992.00 $ 12,628,672.00 $134,764,022 Traffic Impact Fees $23,097,785 $4,350,022 $4,437,023 $4,525,764 $4,616,279 $41,026;873 VLE Assessments $1,205,709 $180,448 $380,448 $180,448 $180,447 $2,127,500 Windsor Fund $700,000 $0 $0 $0 $0 $700,000 16th Street Ballfield Sale $0 $150,000 $0 $0 $0 $150,000 Assessments $818,750 $1,117,750 $150,000 $433,786 $4,800,000 $7,320,286 Assessments & User Fees $3,800,000 $0 $0 $9,500,000 $0 $13,300,000 Beach Restoration Fund $8,228,953 $8,080,315 $0 $0 $0: $16,309,268 Bldg Dept fund $927,254 $0 $0 $0 $0 $927,254 Boating Improvement Funds $0 $50,000 $400,000 $400,000 $0 $850,000 Capacity Charges (Fka Impact Fees) $3,277,882 $7,920,000 $2,805,000 $5,000,000 $10,000,000 $29,002,882 Developer Funded Construction $6,000,000 $1,000,000 $1,000,000 $1,150,000 $0 $9,150,000 Emergency Services Dist $3,775,000 $1,820,000 $1,575,000 $950,000 $1,575,000 $9,695,000 Escrow Account $2,500,000 $0 $0 $0 $0 $2,500,000 FDOT $16,602,785 $7,594,200 $9,112,201 $0 $0 $33,309,186 FEMA $6,571,047 $10,326,423 $0 $0 $0 $16,897,470 Gas Tax $2,109,883 $1,680,500 $1,596,504 $737,500 $475,000 $6,599,387 Interfund Loan $0 $2,539,173 $0 $0 $0 $2,539,173 Land Acquisition Bond Proceeds Fund 145 $818,000 $250,000 $0 $0 $0 $1,068,000 Street Lighting MSBU $50,000 $0 $0 $0 $0 $50,000 Tree Fund 117 $270,000 $50,000 $375,000 $150,000 $0 $845,000 Upland Mitigation Fund $100,000 $50,000 $25,000 $100,000 $100,000 $375,000 User Fees $17,431,734 $7,929,215 $1,400,000 $14,410,000 `};10910,000 $52,080,949 User Fees + Interfund Loan $150,000 $1,000,000 $500,000 $0 $0 $1,650,000 Total $16898559143 $87,528,179 $47,695,176 $55,312,490 $47,7609398 $407,151,386 Community Development Department Adopted December 1st 2020, Ordinance 2020-018 Page A-20 Comprehensive Plan Capital Improvements Element FY 2024125 'total Expenditures by Category FY 2020/21 FY 2021/22 Fl2022/23 FY 2023/24 $47,760,398 $407,151,386 Coastal Management $14,800,000 $21,700,000 $0 $0 $0 $36,500,000 Conservation and Aquifer Recharge $4,516,396 $1,350,000 $2,100,000 $3,150,000 $1,350,000 $12,466,396 Emergency Services $11;795,316 $2,570,000 $2;500,000 $2,925,000 $1,950,000 $21,740,316 Facilities Management $7,689,470 $5,325,000 $3,935,000 $1,750,000 $575,000 $19,274,470 Law Enforcement $850,000 $3,550,000 $5,155,000 $0 $0 $9,555,000 Parks and Recreation $5,806,295 $2,950,000 $1,650,000 $1,350,000 $2,200,000 $13,956,295 Sanitary Sewer & Potable Water $24,074,391 $19,512,809 $4,954,496 $19,952,233 $26,910,000 $95,403,929 Solid Waste $6,300,000 $0 $0 $9,500,000 $0 $15,800,000 Stormwater Management $7,350,000 $5,300,000 $400,000 $1,700,000 $1,700,000 $16,450,000 Transportation $57;608,569 $39,594,377 $40,314,771 $18,386,220 $10,101,043 $166,004,980 Total $140,790,437 $101,852,186 $61,009,267 $58,713,453 $44,786,043 $407,151,386 Total Revenues All Categories $168,855,143 $87,528,179 $47,695,176 $55,312,490. $47,760,398 $407,151,386 Total Expenditures All Categories $140,790,437 $101,852,186 $61,009,267 $58,713,453 $44,786,043 $407,151,386 Difference $28,064,706 -$14,324,007 -$13,314,091 -$3,400,963 $2,974,355 $0 Community Development Department Adopted December 1st 2020, Ordinance 2020-018 Page A-21 APPENDIX B: 2040 MPO COST FEASIBLE ROADWAY IMPROVEMENT PLAN The Metropolitan Planning Organization (MPO) has adopted its 2040 Long Range Transportation Plan (LRTP). This plan prioritizes roadway improvements that increase roadway capacity, expand the paved roadway network, or add roadway access connections for projects proposed through a 25 year planning horizon. The table below lists these prioritized roadway improvements. Because the LRTP prioritizes long range roadway projects through 2040, or contains projects funded entirely by non -county sources, it includes some projects that are not in Appendix A, the Five Year Schedule of Capital Improvements. The LRTP is updated every five years; consequently, the next long range plan will be the 2045 LRTP. Source: Indian River County MPO F:\COMMUNITY DEVELOPMENT\COMPREHENSIVE PLAN TEXT AM ENDMENTS\CIE\2018\ENTI RE ELEMENT -DRAFT AND FINAL\APPENDIX B\APPEN DIX B- 2018 CIE CLEAN.DOC Community Development Department Page B-] Adopted December 1' 2020, Ordinance 2020-018 Project Cost by Implementation Timeframe SIS Funds Project Description 2021-2025 2031-2040 Unfunded Oslo Road Interchange Nex interchange at 0sto Road and 1-145 $37,800,000 Total $37,800,000 so so $o Non -SIS State and County Roads Expected to be Federalized Funds Project Description 2021-2025 2026-2030 2031-2040 Unfunded OR 510 from OR 512 to 66th Avenue Widen to 4L from 2L $27,100,000 $9.700,000 43rd Avenue from 26th Street to 16th Street Widen to 4L from 2L $16,000," Oslo Road from 1-95 to 58th Avenue Widen to 4L from 2L $32,934.693 US I from 53rd Street to OR 510 Widen to 6L from 4L $23,266,307 $122,009,293 Total l 527,100,000 525,700,000 $56,200,000 $122,009,293 County and Municipal Funds Project Description 2021-2025 2026-2030 2031-2040 Unfunded CR 510 from OR 512 to 66th Avenue Widen to 4L from 2L $1,185,411 OR 510 from 66th Avenue to 55th Avenue Wden to 4L from 2L $22,088,854 OR 510 from 55th Avenue to IOW W W&n to 4L from 2L $22,618,700 OR 512 from 1-95 to Willow Street Widen to 4L from 2L $39,470.354 OR 512 from 1-95 to OR 510 Widen to 6L from 4L $42,942,998 43rd Avenue from 26th Street to 16th Street Widen to 4L from 2L $2,915,000 43rd Avenue from 16th Street to OMc, Road Widen to 4L from 2L $48.226,503 66th Avenue from 81st Street to 49th Street Widen to 4L from 2L $42,926,000 66th Avenue from Barber Street to 81st Street Widen to 4L from 2L $17,357,922 12th Street from 58th Avenue to 74th Avenue New 2L $1,450,000 $29,303,027 26th Street(Aviation Boulevard from 43rd Avenue to 66th Avenue Widen to 4L from 2L $39,152,100 53rd Street from 58th Avenue to 66th Avenue New 2L $11,100,796 53rd Street from 66th Avenue to 32nd Avenue New 2L $27,028.527 _74th Avenue from 12th Street to Oslo Road New 2L $35.212,898 82nd Avenue from 69th Street to 26th Street New 2L $61,885.846 82nd Avenue from Laconia Street to 69th Street New 2L $24,575,004 Oslo Road from 1-95 to 58th Avenue Widen to 4L from 2L $15,963,087 1 Total l 387,633,554 796,286,233 $272,180,213 $29,303,027 Source: Indian River County MPO F:\COMMUNITY DEVELOPMENT\COMPREHENSIVE PLAN TEXT AM ENDMENTS\CIE\2018\ENTI RE ELEMENT -DRAFT AND FINAL\APPENDIX B\APPEN DIX B- 2018 CIE CLEAN.DOC Community Development Department Page B-] Adopted December 1' 2020, Ordinance 2020-018 Comprehensive Plan Capital Improvements Element APPENDIX C: SCHOOL DISTRICT OF INDIAN RIVER COUNTY CAPITAL IMPROVEMENT SCHEDULE Summary of Capital Improvement Program Project Total Prior to 2021 FY 2021 - FY 2025 2020- 2021 2021- 2022 2022- 2023 2023- 2024 2024 - 2025 New Construction New Construction and Additions Sebastian River Middle School Expansion -Classroom Bulding 7710.000, 0 7,400,040 400,000 7,000,000 Subtotal New Construction and Additions 7,400,000 0 7,400,000 400,000 0 7,000,000 Subtotal New Construction 7.400,000 0 7,400,000 400,000 0 7,000,000 Comprehensive Needs Modernizations & Replacements Glendale - Caleteria ExpansionlRenovation Sebastian River Middle - Cafeteria Expansion/ Renovation 3,022,426 5,300,000 0 0 3,022,426 5,300,000 205,221 300,000 2,817.205 5,000,000 Subtotal Modernizations & Replacements 8,322,426 0 8,322,426 505,221 2,817,205 5,000,000 Subtotal Comprehensive Needs 8,322,426 0 8,322,426 505,221 2,817,205 5,000,000 Other Items Capital Maintenance Building ImprovementsPRenovations-DistricW,cle Capital Maintenance Chiller Replacement Flooring HVAC Repair and Replace PaintingNVaterpmobng - Districtwide Paving, Covers & Sidewalks - Districtvaide, Roofing - DistrictwWo Site fmprovements - District Wide 4,645.000 7,265.981 3,900.000 2,380,840 12,295,000 7.290.000 495,000 3,622,778 750,000 0 0 0 0 0 0 0 0 0 4.645.000 7.265.981 3,900,000 2,380,840 12,295,000 7,290,000 495.000 3,622.778 750,000 900,000 977,341 650,000 500,000 1,990,000 1.019,930 100.000 650,000 1,572,160 592,840 5,250,000 240,000 145,000 820,000 1.572,160 588,000 900,000 1,600,000 255,000 145,000 1,200,000 1,572.160 1,275,000 350,000 2,870,000 1,200,000 1,817,848 100,000 1,075,000 1,572,160 1,975,000 350,000 3,275,000 2,500,000 495,000 550,000 Subtotal Capital Maintenance 42,644,599 0 42,644,599 6,137,271 8,450,000 5,880,160 10,385,008 11,792,160 Safety, Security, and Environmental Fire Alarm Upgrade - Districtwide 2.250.0001 0 2,250,0001 600,000 1,350,000 300,000 Community Development Department Adopted December 1St 2020, Ordinance 2020-018 Comprehensive Plan Capital Improvements Element Project Total Prior to 2021 FY 2021- FY 2025 2020- 2021 2021- 2022 2022- 2023 2023- 2024 2024 - 2025 Gifford Middle Kalwal Roof Replacement Health & Life Safety Parking Improvements - Districtwide Playground Equipment Security Enhancements - Districtwide 2,032,915 7,204,162 1,296,230 1,750,000 6,122,124 600,000 0 0 0 0 1,432,915 T,204.162 1,296230 1,750,000 6,122,124 1,432,915 1,087,643 350,000 938,480 1,343,201 350,000 113,709 1,389,408 521,230 350,000 1,133,503 1,754,938 350,000 2,136,432 1,628,972 775,000 350,000 1,800,000 Subtotal Safety, Security, and Environmental 20,655,431 600,000 20,055,431 4,409,038 1,806,910 3,394,141 5,591,370 4,853,972 Relocatables Relocatable Leasing 2,000,000 0 2,000,000 400,000 400,000 400,000 400,000 400,000 Subtotal Relocatables 2,000,000 0 2,000,000 400,000 400,000 400,000 400,000 400,000 Educational Technology District Technology 940,761 0 940,761 440,761 500,000 Subtotal Educational Technology 940,761 0 940,761 440,761 0 0 0 500,000 Fumiture & Equipment Furniture, Fixtures & Equipment DAN Performing Arts Allocation Districtwide School BusesNehicles 1,000,000 125,000 5,850,000 0 0 0 1,000,000 125,000 5,850,000 25,000 1,250,000 250,000 1,050,000 250,000 50,000 1250,000 250,000 1,050,000 250,000 50,000 1,250,000 Subtotal Furniture & Equipment 6,976,000 0 6,975,000 1,275,000 1,300,000 1,550,000 1,300,000 1,550,000 Subtotal Other Items 73,215,791 600,000 72,615,791 12,662,070 11,956,910 11,224,301 17,676,378 19,096,132 Total Projects 88,938,217 I 600,000 88,338,217 I 13,567,291 14,774,115 23,224,301 17,676,378 19,096,132 F:\Community Development\Comprehensive Plan Text Amendments\CIE\2020\Entire CIE\Appendix C\Appendix C.doc Community Development Department Page C-2 Adopted December Ist 2020, Ordinance 2020-018 Comprehensive Plan Capital Improvements Element APPENDIX D: SCHOOL DISTRICT OF INDIAN RIVER COUNTY SUMMARY OF ESTIMATED REVENUE n R sti}ac oarrNeo- SCHOOL DISTRICT OF i1v7 UN RA ER COUNTY_ FLORIDA Capital Project RermuesR Other Financing Sources Projections for Fiscal Year 2021-.2025 sn3Rc Roti nues&OtherFinaricins,Sonrces 2020-2021 20212022 2022-2023 2023-2024 2024-2025 Total Notes I Property Tomess $29,991,4945:5.6'_1,536 533103.046 5:.580,016 $36,034.848 $165.331.910 1) Updated property grouthbased on most recent projections.. 1.50 mills by ieeeislature, - PECO -?Maintenance 0 306.030 306,030 306,030 306.fl30 51224.120 PECO Maintenance ftmding estimate' .1 PECO Charter 0 0 0 0 0 $0 PECO Charter Schools Mainteriance Ruiding estimate I State Charter School Capital Outla%^ 1.169.042 1.169.042 1,169,042 1,169,042 1,169.042 $5,945.210 Cha ter School Capital Outlay ;et ,earl}'ln i-egislahue CO & DS 110.013 410013 110,013 110.013 110.013 $550.065 Projections based on 5 Ivar capital plait ulfomnationFLDOE 5 Interest 32.158 31158 32,158 3'.158 32,158 5160,790 Estimated interest - Other 9.005 9,005 9,005 9,005 9.005 $45.035 State Fuel Tax Revenue 10 Impact Fees Estimated Revenue 1.300.000 I300,000 1.300.000 1.3300,000 1.300.000 $6,500,000 Impact Fees I I Fund Balance 0 0 7,000.000 0 0 57,000.000 Impact Fee Fund Balance - SRIMS Classroom Addit:an 12 Total Revenues & Other Financing Sources $33,611,71: $34,547,784 $43,030,263 $38,961,096 $186,657,130 _S37.4:06,264, 13 Transfer.to(3eneralFund 4,975,825 4.975.825 3.971:3.92: 4,975,825 4.975.825 24,879,125 General Fund Miintenance'Pro-rtvCasualty Premium. 13 Transfer to Charter School Capital Outlay I.169.042 1.1691042 1,169,04_' 1,169.042 1.169,042 5,845-210 State CSCO, PECO fit, epi Se,,t ,e 15 Performance Contracting 945-707 974.148 1.003.4:5'_ 1.033.615 1.064.693 5,021,605 Debt Sem cefor•PerformanceC'ontracting 16 QSCB Debt Senice 1.167.370 1.167.370 1.167.370 1,167.370 1,167.370 5,836,850 Debt Senice for \BE TGE, Fellsmere QSCB net oftl',ecredit for Federal Subsidv. t' COP Debt Service {Existing COP) 10.186,4;7 10,187,284 10.190.284 10.184.034 10.188.034 Clurew Debt Senice on 2014A Reftutdina, 2007 and 2016A&.B :0,936.113 COP%. Is Total Debt 5erriceReduced BvFederal Subsidv 12.299,554 12.328.80= 12.361,096 12.386,019 12,320.097 61,794.563 Ia Net Remaining Funding Sources before Oa -Going Comminnents & Projects 14.167,291 16.074-115 24-524,301 18,976.378 20.396.132 94-1'-S.117 a On-going Commitments New Projects -Capital Inzpra'.�ment Prom -am {CIF) � 13.567._91 14.774,145 , 22 _3.__5.301 fl7,b76,378 12 19.046.1__ New Constructions, Remodeling and Renovations, Maintenance, � modimzations, 7 and outer e impment, Relocatables, Health 88,338,_17 &Safety-. security. Enizrounrentzl, School Burrs and other veluetes ProjecrCommitmeitsRestricted Funds 600,000 1.300.0c., 1.300.000 1,300.000 1.300.000 },800.000 lmpactFees L,1Net Remaining Funding Sources after On -Goin; commltments & Projects $0 $0 So 50 - F:\Community Development\Comprehensive Plan Text Amendments\CIE\2020Tntire CIE\Appendix D\Appendix D PART l.doc Community Development Department Page D-1 Adopted December 11 2020, Ordinance 2020-018 Comprehensive Plan Expenditures Capital Improvements Element Expenditure for Maintenance, Repair and Renovation from 1.50•Milis and PECO Annually. prior to the adoption of the district school budget, each school board must prepare atentative district facilities work program that includes a schedule of ,v.,nr rep sir ani n -novation pro�rects necessary to maintain, the e: ucational and ancillary facilites of the district, Item 2020.2021 2-Wi-2322 2fl 2.2323 -2 ;'90" SRI Actual Budget Pn�eatcd Projected HVAC $0 $5250,000 $900,000 $2,870,000 $3,275,000 $12,295,000 Locations: BEACHLAND ELEMENTARY, CITRUS ELEMENTARY, FELLSMERE ELEMENTARY, GIFFORD MIDDLE, GLENDALE ELEMENTARY, INDIAN RIVER ACADEMY, LIBERTY MAGNET, OSCEOLA MAGNET SCHOOL (NEW}, OSLO MIDDLE, PELICAN ISLAND ELEMENTARY, ROSEWOOD ELEMENTARY, SEBASTIAN ELEMENTARY, SEBASTIAN RIVER MIDDLE, SEBASTIAN RIVER SENIOR HIGH, STORM GROVE MIDDLE SCHOOL, TRANSPORTATION DEPARTMENT, VERO BEACH SENIOR HIGH Floodrig $500,000 $592,840 $588,000 $350,000 $350,000 $2,380,840 Locations: Administration Building, ALTERNATIVE CENTER FOR EDUCATION, BEACHLAND ELEMENTARY, CITRUS ELEMENTARY, DISTRICT SERVICES, DODGERTOWN ELEMENTARY, FELLSMERE ELEMENTARY, GIFFORD MIDDLE, GLENDALE ELEMENTARY, INDIAN RIVER ACADEMY, LIBERTY MAGNET, OSCEOLA MAGNET SCHOOL (NEW), OSLO MIDDLE, PELICAN ISLAND ELEMENTARY, ROSEWOOD ELEMENTARY, SEBASTIAN ELEMENTARY, SEBASTIAN RIVER MIDDLE, SEBASTIAN RIVER SENIOR HIGH, STORM GROVE MIDDLE SCHOOL, SUPPORT SERVICE COMPLEX, TRANSPORTATION DEPARTMENT, TREASURE COAST ELEMENTARY, TREASURE COAST TECHNICAL COLLEGE, VERO BEACH ELEMENTARY, VERO BEACH SENIOR HIGH, WABASSO SCHOOL Rc.ofir3) $1,019,930 $145,000 $145,000 $1,817,848 $495,000 $3,622,778 Locations: Administration Building, ALTERNATIVE CENTER FOR EDUCATION, BEACHLAND ELEMENTARY, CITRUS ELEMENTARY, DISTRICT SERVICES, DODGERTONM ELEMENTARY, FELLSMERE ELEMENTARY, GIFFORD MIDDLE, GLENDALE ELEMENTARY, INDIAN RIVER ACADEMY, LIBERTY MAGNET, OSCEOLA MAGNET SCHOOL(NEW), OSLO MIDDLE, PELICAN ISLAND ELEMENTARY, ROSEWOOD ELEMENTARY, SEBASTIAN ELEMENTARY, SEBASTIAN RIVER MIDDLE, SEBASTIAN RIVER SENIOR HIGH, STORM GROVE MIDDLE SCHOOL, SUPPORT SERVICE COMPLEX, TRANSPORTATION DEPARTMENT, TREASURE COAST ELEMENTARY, TREASURE COAST TECHNICAL COLLEGE, VERO BEACH ELEMENTARY, VERO BEACH SENIOR HIGH, WABASSO SCHOOL Safety toLife $1,087,643 $1,343,201 $1,389,408 $1,754,938 $1,628,972 $7,204,162 Locations: Administration Buildinng, ALTERNATIVE CENTER FOR EDUCATION, BEACHLAND ELEMENTARY, CITRUS ELEMENTARY, DISTRICT SERVICES, DODGERTOWN ELEMENTARY, FELLSMERE ELEMENTARY, GIFFORD MIDDLE, GLENDALE ELEMENTARY, INDIAN RIVER ACADEMY, LIBERTY MAGNET, OSCEOLA MAGNET SCHOOL (NEW), OSLO MIDDLE, PELICAN ISLAND ELEMENTARY, ROSEWOOD ELEMENTARY, SEBASTIAN ELEMENTARY, SEBASTIAN RIVER MIDDLE, SEBASTIAN RIVER SENIOR HIGH, STORM GROVE MIDDLE SCHOOL, SUPPORT SERVICE COMPLEX, TRANSPORTATION DEPARTMENT, TREASURE COAST ELEMENTARY, TREASURE COAST TECHNICAL COLLEGE, VERO BEACH ELEMENTARY, VERO BEACH SENIOR HIGH, WABASSO SCHOOL Fencing $0 $0 $0 $fl $0 $0 Locations: No Locatiorm for this expenditure. Parking $0 $0 $521,230 $0 $775,000 $1,296,230 Locations: GLENDALE ELEMENTARY, LIBERTY MAGNET, PELICAN ISLAND ELEMENTARY Electrical $0 $0 $1 $0 $0 $0 Locations: No Locations forthis expenditure, Fire Alarm 5600,000 $0 $0 $1,350,000 $300,000 $2,250,000 Locations: CITRUS ELEMENTARY, DODGERTOWN ELEMENTARY, FELLSMERE ELEMENTARY, GLENDALE ELEMENTARY, LIBERTY MAGNET, OSCEOLA MAGNET SCHOOL (NEW), OSLO MIDDLE, ROSEWOOD ELEMENTARY, SEBASTIAN RIVER MIDDLE, TRANSPORTATION DEPARTMENT, TREASURE COAST ELEMENTARY, VERO BEACH ELEMENTARY, VERO BEACH SENIOR HIGH Telephone,9ntercom System $0 $D $1 $0 $0 $n Locations: No Locations for this expenditure. Closed Circuit Television $0 $fl $: $0 $0 $0 Locations: No Loomions for this expenditure. Community Development Department Adopted December 1" 2020, Ordinance 2020-018 Page D-2 Comprehensive Plan Capital Improvements Element Paint $1,990,000 $0 $1,600,000 $1,200,000 $2,500.000 $7,290,000 Locations: DODGERTOWN ELEMENTARY, GIFFORD MIDDLE, OSLO MIDDLE, SEBASTIAN RIVER SENIOR HIGH, STORM GROVE MIDDLE '-,12 24 3 SCHOOL, VERO BEACH SENIOR HIGH Mal rile nance+Repair $977,341 $1,572,160 $1,572,167 $1,572,160 $1,572,1 $7,265,981 Locations: Administration Building, ALTERNATIVE CENTER FOR EDUCATION, BEACHLAND ELEMENTARY, CITRUS ELEMENTARY, DISTRICT $fl SERVICES, DODGERTOWN ELEMENTARY, FELLSMERE ELEMENTARY, GIFFORD MIDDLE, GLENDALE ELEMENTARY, INDIAN RIVER $308,030 ACADEMY, LIBERTY MAGNET, OSCEOLA MAGNET SCHOOL (NEWT, OSLO MIDDLE, PELICAN ISLAND ELEMENTARY, ROSEWOOD $306,030 ELEMENTARY, SEBASTIAN ELEMENTARY, SEBASTIAN RIVER MIDDLE, SEBASTIAN RIVER SENIOR HIGH, STORM GROVE MIDDLE 1.SOMill Sub Total: SCHOOL, SUPPORT SERVICE COMPLEX, TRANSPORTATION DEPARTMENT, TREASURE COAST ELEMENTARY, TREASURE COAST $9,437,171 TECHNICAL COLLEGE, VERO BEACH ELEMENTARY, VERO BEACH SENIOR HIGH, WABASSO SCHOOL Sub Total: $6,174,914 $8,903,201 $6,715,798 510,914,946 $10,896,132 543,604,991 Other lt? its 202J 2012 , 21:11,111 - 2L)22 '-,12 24 3 2:123 - 2°Q4 212.1 23-2 ctrl PECO Maintenance Expenditures $fl $306,030 $308,030 $306,030 $306,030 $1,224,120 1.SOMill Sub Total: $8,640,675 $9,437,171 $8,134,768 $12,583,916 $15,340,102 $54,136,632 Locations OSLO MIDDLE, SEBASTIAN RIVER MIDDLE, SEBASTIAN RIVER SENIOR HIGH, VERO BEACH SENIOR HIGH Paving, VWV Covers & Sidewalks Districtwide $0 $240,000 $255,000 50 $0 $495,000 Locations DODGERTOWN ELEMENTARY, OSCEOLA MAGNET SCHOOL (NEW), OSLO MIDDLE, VERO BEACH SENIOR HIGH Chiller Replacement $650,000 $fl $0 $1,275,000 $1,975,000 $3,900,000 Locations CITRUS ELEMENTARY, FELLSMERE ELEMENTARY, INDIAN RIVER ACADEMY, OSCEOLA MAGNET SCHOOL (NEW, OSLO MIDDLE, Other lt? its 202J 2012 , 21:11,111 - 2L)22 '-,12 24 3 2:123 - 2°Q4 212.1 23-2 ctrl A�Wzl bviget FlfoleY'*j F't:ye t i f'ry fl tr G r "'ded Site Improvements D strictoode $100,000 $0 $0 $100,0D0 $550,000 $750,000 Locations OSLO MIDDLE, SEBASTIAN RIVER MIDDLE, SEBASTIAN RIVER SENIOR HIGH, VERO BEACH SENIOR HIGH Paving, VWV Covers & Sidewalks Districtwide $0 $240,000 $255,000 50 $0 $495,000 Locations DODGERTOWN ELEMENTARY, OSCEOLA MAGNET SCHOOL (NEW), OSLO MIDDLE, VERO BEACH SENIOR HIGH Chiller Replacement $650,000 $fl $0 $1,275,000 $1,975,000 $3,900,000 Locations CITRUS ELEMENTARY, FELLSMERE ELEMENTARY, INDIAN RIVER ACADEMY, OSCEOLA MAGNET SCHOOL (NEW, OSLO MIDDLE, PELICAN ISLAND ELEMENTARY, SEBASTIAN ELEMENTARY, STORM GROVE MIDDLE SCHOOL, SUPPORT SERVICE COMPLEX, TRANSPORTATION DEPARTMENT, TREASURE COAST ELEMENTARY Furniture Fixtures & Equipment $25,000 $250,000 $300,000 $250,000 5300,0D0 $1,125,000 Locations Administration Building, ALTERNATIVE CENTER FOR EDUCATION, BEACHLAND ELEMENTARY, CITRUS ELEMENTARY, DISTRICT SERVICES, DODGERTOWN ELEMENTARY, FELLSMERE ELEMENTARY, GIFFORD MIDDLE, GLENDALE ELEMENTARY, INDIAN RIVER ACADEMY, LIBERTY MAGNET, OSCEOLA MAGNET SCHOOL (NEW), OSLO MIDDLE, PELICAN ISLAND ELEMENTARY, ROSEWOOD ELEMENTARY, SEBASTIAN ELEMENTARY, SEBASTIAN RIVER MIDDLE, SEBASTIAN RIVER SENIOR HIGH, STORM GROVE MIDDLE SCHOOL, SUPPORT SERVICE COMPLEX, TRANSPORTATION DEPARTMENT, TREASURE COAST ELEMENTARY, TREASURE COAST TECHNICAL COLLEGE, VERO BEACH ELEMENTARY, VERO BEACH SENIOR HIGH, WABASSO SCHOOL Playground Equipment Replacement $350,000 $350,000 $350,OOD $350,OD9 1 $350,000 $1,750,000 Locations BEACHLAND ELEMENTARY, CITRUS ELEMENTARY, DODGERTOWN ELEMENTARY, FELLSMERE ELEMENTARY, GLENDALE ELEMENTARY, INDIAN RIVERACADEMY, LIBERTY MAGNET, OSCEOLA MAGNET SCHOOL (NEWT, PELICAN ISLAND ELEMENTARY, ROSEWOOD ELEMENTARY, SEBASTIAN ELEMENTARY, TREASURE COAST ELEMENTARY, VERO BEACH ELEMENTARY, WABASSO SCHOOL District Technology $440,761 $0 $0 $0 $500,000 $940,7651 Locations Administration Building, ALTERNATIVE CENTER FOR EDUCATION, BEACHLAND ELEMENTARY, CITRUS ELEMENTARY, DISTRICT SERVICES, DODGERTOWN ELEMENTARY, FELLSMERE ELEMENTARY, GIFFORD MIDDLE, GLENDALE ELEMENTARY, INDIAN RIVER ACADEMY, LIBERTY MAGNET, OSCEOLA MAGNET SCHOOL (NEW), OSLO MIDDLE, PELICAN ISLAND ELEMENTARY, ROSEWOOD ELEMENTARY, SEBASTIAN ELEMENTARY, SEBASTIAN RIVER MIDDLE, SEBASTIAN RIVER SENIOR HIGH, STORM GROVE MIDDLE SCHOOL, SUPPORT SERVICE COMPLEX, TRANSPORTATION DEPARTMENT, TREASURE COAST ELEMENTARY, TREASURE COAST TECHNICAL COLLEGE, VERO BEACH ELEMENTARY, VERA BEACH SENIOR HIGH, WABASSO SCHOOL Building IrtnprovementsrRenovations Districtwide $900,000 $0 $820,000 $D $1,075,000 $2,795,000 Locations BEACHLAND ELEMENTARY, FELLSMERE ELEMENTARY, GIFFORD MIDDLE, GLENDALE ELEMENTARY, INDIAN RIVER ACADEMY, OSCEOLA MAGNET SCHOOL(NEW), OSLO MIDDLE, ROSEWOOD ELEMENTARY, SEBASTIAN RIVER SENIOR HIGH, VERO BEACH SENIOR HIGH, WABASSO SCHOOL Total $8,640,675 $9,743,201 $8,440,798 512,869,946 $15,646,132 $56,380,762 Community Development Department Page D-3 Adopted December 1St 2020, Ordinance 2020-018 Comprehensive Plan Capital Improvements Element Local 1.60 Mill Expenditure For Maintenance, Repair and Renovation Anticipated expendltures expected from local funding sources over the years covered by the current workplan. Remaining Maint and Repair from 1.5 Mills $8,640,675 $9,437,171 $8,134,768 $12,583,916 $15,340,102 $54,136,632 Mal ntenancer'Rope! rSalaries $3,500,000 $3,500,00 $3,500,000 $3,500,000 $3,500,000 $17,500,000 School Bus Purchases $1,050,000 $1,050,000 $1,050,000 $1,050,000 $1,050,000 $5,250,000 Other Vehicle Purchases $200,000 $0 $200,000 $0 $200,000 $600,000 Capital Outlay Equipment $0 $0 $0 $0 $0 $a RentlLease Payments $0 $0 $0 $0 SO $0 COP Debt Service $10,186,477 $10,187,284 $10,190,284 $10,184,034 $10,188,034 $50,936,113 Rent+Lease Relocatables $400,000 $400,000 $400,000 $400,000 $400,000 $2,000,000 Environmental Problems $0 $0 $0 $0 $0 $0 x.1011.14 Debt Service $0 $0 $0 $0 $0 $0 Special Facilities Construction Account $0 $0 $0 $0 s0 $0 Premiums for Property Casualty Insurance • 1011.71 (4a,b) $1,475,825 $1,475,825 $1.475,825 $1,475,825 $1,475,825 $7,379,125 Qualified School Construction Bonds (OSCB) $1,167,370 $1,167,370 $1,167,370 $1,167,370 $1,167,370 $5,836,850 Qualified Zone Academy Bonds (OZAS) $0 $0 $0 $0 $0 $0 State Charier School Capital Outlay $1,169,042 $1,169,042 $1,169,042 $1,169,042 $1,169.042 $5,845,210 Impact Fees "RESTRICTED FUNDS FOR FUTURE CAPACITY PRODUCING PROJECT DUE TO GROVVrH" $600,000 $1,300,000 $1,300,000 $1,340,ODO $1,300,000 $5,800,000 Performance Contracting Debt Service $945,707 $974,145 $1,003,442 $1,033,615 $1,064,693 $5.021,605 Local Expenditure Totals: $29,335,096 $30,680,540 $29,590,731 533,883,802 $36,855,066 $160,305,535 Revenue 1.50 Mill Revenue Source Schedule of Estimated Capital Outlay Revenue from each currently approved source which is estimated to be available for expenditures on the projects included in the tentative district facilities work program. All amounts are NET after considering carryover balances, interest earned, new COP s, 1011.14 and 1011.15 bans, etc. Districts cannot use 1.54Mill funds for salaries except for those explicitly associated with maintenancehepair projects. (1011.71 (5), F.S.) Community Development Department Adopted December 11t 2020, Ordinance 2020-018 Comprehensive Plan Capital Improvements Element PECO Revenue Source The floure in the row designated "PECO Mal ntenance" will be subtracted from funds available for rew construction because PECO maintenance dollars cannot Its 1 Fund 2520. 024 221 2022 2022 2024 202*1 2025 Ta#stf Actual BLAW.t projo 2:25 2024 2024-2025 Total PECO New Constru.tion 140 so Actual Value Rojedt proms ed pry $305,039 $306,030 (1) Non-exempt property $20 821,426,,'10 $21;959400,0•313 $22;989,900,000 $24,013,900,000 $25,024200,000 5114,51 , 5T,M assessed valuation (2) The M111age prv*ted for Y) 1) 1.50 1.50 1.50 1.50 1.50 $95.325 discretionary capital outlay per 8.1011.71 $139,278 $139,278 11139,270 $139,278 $139,278 $696,390 (3) Full value ofthe 1.50 -Mill $34,990,077 $36,891,78& 535.621 x52 $40,343,352 $42,04085& 517_,55', discretionary capital outlay per 8.1011.71 (4) Value of the portion of the 1,50 370 529,991484 $31,521,536 533.104016 $34,550,016 536,034,645 $165,331.17 -MiIIACTUALLY levied (5) Difference of lines (3) and (4) $4,998,583 $5,270,255 $5,517,336 $5,763.336 $6,005.5x5 $27,555,313 PECO Revenue Source The floure in the row designated "PECO Mal ntenance" will be subtracted from funds available for rew construction because PECO maintenance dollars cannot Its 1 Fund 2520. 024 221 2022 2022 2024 202*1 2025 Ta#stf Actual BLAW.t projo 2:25 2024 2024-2025 Total PECO New Constru.tion 140 so So $0 $o $0 PECO Maintenance Expenditures $3 $305,039 $306,030 $376.030 $306,030 $1,22»,$20 $0 $306,030 $308A30 $306,030 $306,030 $1,224,120 CO & DS Revenue Source Rev --nue from Capital Outl'r.� en; D-bt Ser02t- funs. Item Fund 202',5 •2021 2 02, 1 - 20U 202.2 - 2023 2:25 2024 2024-2025 Total Actual Budget Prpleded prGjeGProjected pr:�re°.ted " GO & DS Cash Flaot-through �60 $120,213 5120,213 $120213 5120,213 Distributed 00 & DS Interest on Y) 1) $19,065 $19.065 $19:065 $19,065 $19,765 $95.325 undistributed CO $139,278 $139,278 11139,270 $139,278 $139,278 $696,390 Fair Share Revenue Source All legally binding commitments for proportionatefair�share mitigation for impacts on public school facilities must be included in the 5•yeardistrict work program. Nothing reported for this section. Sales Surtax Referendum Specific information about ani referendum fora 1 -cent or -cent surtax referendum duringthe previous year. Did theschool district hold a surtax referendum during the past fiscal year 2019 • 20207 Community Development Department Adopted December 1St 2020, Ordinance 2020-018 No Page D-5 Comprehensive Plan Additional Revenue Source Ani aj+diticnal revenue 5.1urce5 Capital Improvements Element tg`;u 2020.2021 2021 - 2022 2022 - { 12 f 20x23.2 524 20 . Actual Value Prop --ted Praje-ted Proadod Proceeds from as. 1011 14115 F.S. Loans S3 s0 s0 EO EO District Bonds - Voted local bond s s 50 s0 referendum proceeds per s.9, Art VII State Constitution Proceeds from Special Act Bonds so $5 $0 $0 $o Estimated Revenue from CO& DS Bond $0 >> $0 $0 s0 5 Sale Proceeds from Voted Capital 50 $'a $3 5o $0 so Improvements millage Other Revenue for Other Capital Projects $0 ?a $0 $0 So $0 Proceeds from 112 cent sales surtax so $3 so s0 $0 authorized by school board Proceeds from local governmental so $0 so s0 s0 infrastructure sales surtax Proceeds from Certificates of s0 r so $0 $0 s0 Participation (GOP's) Sale Classrooms First Bond proceeds amount $0 $0 $0 $0 s0 $7 authorized in FY 1997-98 Classrooms for Kids $0 so $0 $0 $0 s0 District Equity Recognition $0 $0 50 $0 s0 $0 Federal Gratis $0 $0 sJ $0 $o $0 Proportionate share mdigation (actual $0 so so so $3 S9 Gash revenue only, not in kind donations) Impact fees received $1.300,000 $1,300,000 $1,300,000 $1,300,OD0 $1,330,000 $6,500,000 Private donations so so s0 $0 $D $0 Grants from local governments or not -for- $3 $o $0 $0 $7 $0 Prot organizations Interest, Including Profit On Investment $11,898 $11,899 $11,898 sil'B96 $11,808 $53.$30 Revenue from Bonds pledging proceeds $0 $1 $0 $0 $a $0 from 1 cent or 112 cent Sales Surtax Total Fund Balance Carried Forward $o $7,000,000 $o $7 $7.0X,1300 General Capital Outlay Obligated Fund $0 5D $0 $o $o $0 Balance Carried Forward From Total Fund Balance Carried Forward Special Facilities Construction Account 31169,042 $1,169,042 $1.169,042 $1,169,042 $1,169,042 S5,a45,210 One Cent -112 Cent Sales Surtax Debt $o $0 $0 $0 $0 $0 Service From Total Fund Balance Carried Forward Capital Outlay Projects Funds Balance s0 57 s0 $0 s0 s0 Carried Forward From Total Fuad Balance Carried Forward Subtotal $2,480,940 $2,480,940 $9,480,940 $2,480,940 $2,480,940 $19,404,700 CommunityDevelopment Department Adopted December 1St 2020, Ordinance 2020-018 Page D-6' Comprehensive Plan Capital Improvements Element Total Revenue Su(zinlary lit emN-me 2020-2J21 2021-2022 2J22-2,3 W,.- P€ rrje l21 23,? i': :'3 ?0.23 - 2'124 � 724 - M75 �. Budget Prore cted, Pro;ec,ted Fr; 4 t Fr }acted, Prtgpg" iaea11.50111 srretbnaryGaplitlOutlay Sa, t.,.31A $3+1, 0,016 336,434,84s S165,831,910 :-+,::r. t,:;�� S 3t.a?1 sa�� Revenue $139 r2 5 1 a _ 13 D N , PECO and t,5 Mill Malnt and Other 1, 5 $2933F,J9 ;, ($31,650,849} ($29,590,731; {'$33,853,80;x} ($36,855,065} ($160,335535) Mill Expeer�Rures Other/Additional Revenue $2,480,940 $2,480,940 $9,480,940 $2,480,940 PECO Maintenance Revenue 53 $305,233 $306,030 $306,030 $306,030 $1,224,1217 Available 1.50 Mill for New $656,398 $960,696 $3,513,285 $716,214 ($820,218) $5,026,375 Construction Community Development Department Page D-7 Adopted December 112020, Ordinance 2020-018 W,.- P€ rrje l21 i': :'3 ?0.23 - 2'124 � 724 - M75 Five Year To .. til Fr; 4 t Fr }acted, Prtgpg" Pfole'ls.1 pfo;'ectwd CO & CSS Rel,enue 1 $1 ;276 $139 r2 5 1 a _ 13 D N , PECO New Construction Re*nue $3 $0 $0 $0 $3 $0 Other/Additional Revenue $2,480,940 $2,480,940 $9,480,940 $2,480,940 $2490,940 $19,404,700 Total Additional Revenue $2,620,218 $$620,218 $9,620,218 $2,820,218 $200,218 $20,101,090 Total Available Revenue' Mimi Community Development Department Page D-7 Adopted December 112020, Ordinance 2020-018