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09/13/2023
J -0R11 COUNTY COMMISSIONERS Joseph H. Earman, District 3, Chairman Susan Adams, District 1, Vice Chairman Joseph Flescher, District 2 Deryl Loar, District 4 Laura Moss, District 5 1. CALL TO ORDER BOARD OF COUNTY COMMISSIONERS INDIAN RIVER COUNTY FLORIDA COMMISSION AGENDA WEDNESDAY, SEPTEMBER 13, 2023 - 5:01 PM Commission Chambers Indian River County Administration Complex 1801 27th Street, Building A Vero Beach, Florida, 32960-3388 www.ircgov.com John A. Titkanich, Jr., County Administrator William K. DeBraal, County Attorney Ryan L. Butler, Clerk of the Circuit Court and Comptroller Preliminary Budget Hearing 2023/24 2.A. A MOMENT OF SILENT REFLECTION FOR FIRST RESPONDERS AND MEMBERS OF THE ARMED FORCES 2.B. INVOCATION Sheriff Eric Flowers, Indian River County Sheriffs Office 3. PLEDGE OF ALLEGIANCE Commissioner Deryl Loar 4. BUDGET OVERVIEW BY COUNTY ADMINISTRATOR JOHN A. TITKANICH, JR. 4.A. Supplemental Budget Message Attachments: Supplemental Budget Message 4.B. Proposed Budget Attachments: Proposed Budget and Millage Rates 5. AD VALOREM FUNDS A. Ad Valorem Millage and Ad Valorem Budget General Fund September 13, 2023 Page 1 of 4 Proposed millage is 3.5475 and is 10.78% above rolled back rate of 3.2022. The proposed budget is $132,409,629 Attachments: General Fund • Open for public comments. • Consider any proposed changes to tentative budget. • Make a motion to adopt the tentative millage. • Make a motion to adopt the tentative budget. M.S.T.U. Proposed millage is 1.1506 and is 10.55% above rolled back rate of 1.0408. The proposed budget is $49,903,560. Attachments: MSTU FUND • Open for public comments. • Consider any proposed changes to tentative budget. • Make a motion to adopt the tentative millage. • Make a motion to adopt the tentative budget. Transportation Fund Proposed budget is $23,238,226. Attachments: Transportation Fund • Open for public comments. • Consider any proposed changes to tentative budget. • Make a motion to adopt the tentative budget. Emergency Services District Proposed millage is 2.3531 and is 10.45% above rolled back rate of 2.1305. The proposed budget is $59,144,806. Attachments: Emergency Services District • Open for public comments. • Consider any proposed changes to tentative budget. • Make a motion to adopt the tentative millage. • Make a motion to adopt the tentative budget. Aggregate Proposed millage is 6.1307 and is 10.68% above rolled back rate of 5.5389. 6. INDIAN RIVER COUNTY BOARD OF COUNTY COMMISSIONERS SITTING AS SOLID WASTE DISPOSAL DISTRICT BOARD Solid Waste Disposal District Budget (Non -Ad Valorem Special District) Attachments: SWDD A. Announce 2023/2024 Proposed Charge and Budget September 13, 2023 Page 2 of 4 1. $100.69 per Residential Waste Generation Unit ($151.04/House) (9.23% increase from current year) $63.70 per Commercial Waste Generation Unit (15.42% increase from current year) Readiness -to -Use Fee $36.76 (11.94% increase from current year) 2. $24,831,759 Budget B. Receive comments from the Public C. Consider any Proposed Amendments D. Make a motion to adopt tentative non -ad valorem assessment rates E. Make a motion to adopt tentative budget 7. ADOPTION OF NON -AD VALOREM ASSESSMENT CHARGES A. Announce 2023/2024 proposed charge for each Non -Ad Valorem Assessment District Attachments: All Non -Ad Valorem B. Receive Comments from the Public C. Consider any Proposed Amendments and Calculate Revised Charge D. Make a motion to adopt Tentative Charge 8. APPROVE NON -AD VALOREM DOLLAR BUDGETS A. Announce 2022/2023 Proposed Budget Special Revenue Funds $44,517,269 Attachments: Special Revenue Other Debt Service Fund $500,000 Attachments: Debt Capital Projects $52,511,479 Attachments: Capital Projects Enterprise Funds $69,351,969 Attachments: Enterprise Funds Internal Service Funds $50,492,843 Attachments: Internal Services B. Receive comments from the Public C. Consider any Proposed Amendments D. Make a motion to adopt tentative budget September 13, 2023 Page 3 of 4 9. ANNOUNCE TIME AND PLACE OF FINAL BUDGET HEARING FINAL Budget Hearing will be held at 5:01 P.M. on Wednesday, September 20, 2023, at the County Administration Building A, Commission Chambers, 1801 27th Street, Vero Beach, Florida 32960 10. ADJOURN Except for those matters specifically exempted under the State Statute and Local Ordinance, the Board shall provide an opportunity for public comment prior to the undertaking by the Board of any action on the agenda, including those matters on the Consent Agenda. Public comment shall also be heard on any proposition which the Board is to take action which was either not on the Board agenda or distributed to the public prior to the commencement of the meeting. Anyone who may wish to appeal any decision which may be made at this meeting will need to ensure that a verbatim record of the proceedings is made which includes the testimony and evidence upon which the appeal will be based. Anyone who needs a special accommodation for this meeting may contact the County's Americans with Disabilities Act (ADA) Coordinator at (772) 226-1223 at least 48 hours in advance of meeting. Anyone who needs special accommodation with a hearing aid for this meeting may contact the Board of County Commission Office at 772-226-1490 at least 20 hours in advance of the meeting. The full agenda is available on line at the Indian River County Website at www.irc og v.com The full agenda is also available for review in the Board of County Commission Office, the Indian River County Main Library, and the North County Library. Commission Meetings are broadcast live on Comcast Cable Channel 27 Rebroadcasts continuously with the following proposed schedule: Tuesday at 6:00 p.m. until Wednesday at 6:00 a.m., Wednesday at 9:00 a.m. until 5:00 p.m., Thursday at 1:00 p.m. through Friday Morning, and Saturday at 12: 00 Noon to 5:00 p.m. September 13, 2023 Page 4 of 4 BOARD OF COUNTY COMMISSIONERS September 13, 2023 Board of County Commissioners Indian River County 1801 27`h Street Vero Beach, FL 32960 Dear Commissioners: This letter updates the Budget Message with respect to budgetary changes occurring during and after the July workshops. Listed below are the budget changes. On July 11, 2023, the Board of County Commissioners approved and, on August 29, 2023, signed the ordinance to levy an additional one cent of Tourist Tax effective October 1, 2023 and reallocating the five cents as follows: Workshop Budget Adjusted Budget Coastal Engineering Fund 2 3/4 cents $11,472,890 $11,748,519 Tourist Tax Fund 2 cents 1,678,781 2,006,400 Jackie Robinson Training Complex Fund '/4 cent 491,625 400,000 Optional Sales Tax 51,957,291 52,111,479 The changes above will increase the total budget by $665,811 resulting in a total FY 2023/2024 budget of $506,901,540. An adjustment to the current year's Sebastian Community Redevelopment Area (CRA) payment has resulted in the following changes: Workshop rate Adjusted rate General Fund Rolled -Back Rate 3.2039 3.2022 Aggregate Rolled -Back Rate 5.5406 5.5389 All other millage rates remain the same. Sincerely, i� John A. Titkanich, Jr., AICP, ICMA-CM County Administrator Proposed Budget Comparison by Fund Fiscal Year 2022/23 and 2023/24 Fund Number and Description FY 2022/23 Budget @ 3/31/23 1 FY 2023/24 i Department Requests FY 2023/24 Proposed Budget Increase (Decrease) % Increase (Decrease) Ad Valorem Taxing Funds: 001 General Fund $130,475,329 $135,150,641 $132,409,629 49,903,560 $1,934,300 4,608,322 1.48% 10.17% % 004 Municipal Service Taxing Unit Fund 45,295,238 51,673,791 111 Transportation Fund 21,864,578 23,713,839 23,238,226 1,373,648 6.28% 114 Emergency Services District 57,490,386 59,148,581 59,144,806 1,654,420 2.88% Total - Ad Valorem Taxing Funds: $255,125,531 $269,686,852 $264,696,221 $9,570,690 3.75% Solid Waste Disposal District: 411 1 Solid Waste Disposal District $22,269,637 $24,804,703 $24,831,759 $2,562,122 11.51 Special Revenue Funds: 102 103 104 Traffic Improvement Fund Additional Impact Fees Traffic Improvement Fees 2020 $8,962,932 7,878,956 18,014,317 $1,102,000 2,909,901 10,498,755 $0 2,914,462 10,884,211 ($8,962,932) (4,964,494) (7,130,106) (100.00)% (63.01)% (39.58)% 108 Section 8/Rental Assistance 3,280,571 3,371,789 3,384,296 103,725 3.16% 109 Secondary Road Construction 10,576,691 7,122,409 5,756,151 (4,820,540) (45.58)% 112 Special Law Enforcement 112,142 0 0 (112,142) (100.00)% 117 Tree Ordinance Fines 195,000 120,000 120,000 (75,000) (38.46)% 119 Tourist Development Fund 1,426,064 1,678,781 2,006,400 580,336 40.69% 120 911 Surcharge 1,313,186 1,957,132 1,800,701 487,515 37.12% 121 Drug Abuse Fund 50,000 50,000 87,950 37,950 75.90% 123 IRCLHAPISHIP 1,803,651 2,119,544 2,131,096 327,445 18.15% 124 Metro Plan Organization 874,936 903,773 858,640 (16,296) (1.86)% 127 Native Uplands Acquisition 75,000 75,000 75,000 0 0.00% 128 Coastal Engineering 3,246,798 21,309,806 11,748,519 8,501,721 261.85% 129 Neighborhood Stabilization Plan 269,995 0 0 (269,995) (100.00)% 130 Neighborhood Stabilization 3 Plan 10,000 10,000 10,000 0 0.00% 133 Florida Boating Improvement Prog. 642,500 145,000 145,000 (497,500) (77.43)% 135 Disabled Access Programs 20,000 20,000 70,000 50,000 250.00% 136 Intergovernmental Grants 1,018,945 0 829,976 (188,969) (18.55)% 137 Traffic Education Program 49,000 49,000 49,000 0 0.00% 138 ARP - American Rescue Pan 22,818,211 54,622 0 139 CARES ACT & COVID-19 Response 560,452 0 0 (560,452) (100.00)% 140 Court Facility Surcharge Fund 116,936 120,400 120,400 3,464 2.96% 141 Additional Court Costs 90,000 94,998 95,000 5,000 5.56% 142 Court Technology Fund 590,135 280,000 280,000 (310,135) (52.55)% 145 Land Acquisition Series 2006 1,134,000 0 0 (1,134,000) (100.00)% 171 E. Gifford Stormwater M.S.B.U. 945 71 1,582 637 67.41 % 179 Oceanside Streetlighting 2,492 2,618 2,619 127 5.10% 180 Oslo Park Streetlighting 38,338 40,593 40,676 2,338 6.10% 181 Gifford Streetlighting 136,150 85,404 85,559 (50,591) (37.16)- 182 Laurelwood Streetlighting 9,662 9,972 9,983 3211 3.32% 183 Rockridge Streetlighting 1,971 2,323 2,425 4541 23.03% R Proposed Budget Comparison by Fund Fiscal Year 2022/23 and 2023/24 (1) Enterprise and Internal Service funds are net of capital in accordance with Generally Accepted Accounting Principles (GAAP). FY 2022/23 FY 2023/24 FY 2023/24 Increase % Increase Fund Number and Description Budget @ Department Proposed Budget (Decrease) (Decrease) 3/31/23 Requests Special Revenue Funds continued 184 Vero Highlands Streetlighting $105,024 $106,219 $106,325 $1,301 1.24% 186 Porpoise Point Streetlighting 361 421 432 71 19.67% 188 Laurel Court Streetlighting 1,355 1,355 1,357 2 0.15% 189 Tierra Linda Streetlighting 3,226 3,361 3,365 139 4.31 % 190 Vero Shores Streetlighting 6,194 6,443 6,452 258 4.17% 191 IxoralEastview Streetlighting 7,754 8,070 8,082 328 4.23 192 Royal Poinciana Streetlighting 18,019 18,718 18,737 718 3.98% 193 Roseland Streetlighting 2,246 2,322 2,352 106 4.72% 194 Whispering Pines Streetlighting 1,903 2,025 2,029 126 6.62% 195 Moorings Streetlighting 31,512 31,512 31,568 56 0.18% 196 Walker's Glen Streetlighting 1,730 2,112 2,115 385 22.25% 197 Glendale Lakes Streetlighting 3,904 3,999 4,003 99 2.54% 198 FloraRon Beach Streetlighting 2,324 2,421 2,423 99 4.26% 199 West Wabasso Streetlighting 7,752 8,089 8,104 352 4.54 °k 185 Vero Lake Estates M.S.B.U. 1,381,300 1,028,800 810,279 (571,021)1(41.34)% Total - Special Revenue Funds: $86,894,580 $55,359,758 $44,517,269 ($42,377,311) (48.77)% Other Debt Service Funds: 204 Dodger Bonds $500,000 $500,000 $500,000 $0 0.00 Capital Project Funds: 308 Jackie Robinson Training Complex $5,680,136 $400,000 $400,000 (5,280,136) (92.96)% (fka Dodgertown Capital Reserve) 315 Optional One Cent Sales Tax 83,007,481 55,107,900 52,111,479 (30,896,002) (37.22)% Total - Capital Project Funds: $88,687,617 $55,507,900 $52,511,479 ($36,176,138) (40.79)% Enterprise Funds: 418 Golf Course $4,067,554 $4,104,393 $4,273,575 $206,021 5.06 441 County Building Department 6,251,943 6,418,484 6,322,932 70,989 1.14% 1 471 Utilities 61,080,829 66,584,295 55,528,587 (5,552,242) (9.09)% 472 Utilities -Impact Fee 3,457,515 2,080,000 3,226,875 (230,640) (6.67)% Total - Enterprise Funds: $74,857,841 $79,187,172 $69,351,969 ($5,505,872) (7.36)% Internal Service Funds: 1 501 Fleet Management $4,174,215 $4,350,863 $4,400,835 $226,620 5.43% 1 502 Self -Insurance 7,443,128 8,429,078 8,433,240 990,112 13.30 1 504 Employee Health Insurance 31,432,898 31,554,965 32,079,452 646,554 2.06% 1 505 Information Technology 5,119,928 6,008,587 5,579,316 459,388 8.97% Total - Internal Service Funds: $48,170,169 $50,343,493 $50,492,843 $2,322,674 4.82 Total - All Funds: $576,505,375 $535,389,878 $506,901,540 ($69,603,835) (12.07)% (1) Enterprise and Internal Service funds are net of capital in accordance with Generally Accepted Accounting Principles (GAAP). INDIAN RIVER COUNTY 2023/2024 TAXING DISTRICT SUMMARY (1) Equivalent Residential Unit Charge $147.49 in 2022/2023 (2) Proposed Equiv. Residential Unit Charge $151.04 in 2023/2024 Ad Valorem Summary Ad Valorem Taxing Districts 2022/2023 Milla a 2023/2024 Rollback Milla a 2023/2024 Proposed Milla a % Above or Below Rollback General Fund 3.5475 1.1506 2.3531 6.1286 3.2022 1.0408 2.1305 5.5389 3.5475 1.1506 2.3531 6.1307 10.78% 10.55% 10.45% 10.68% M.S.T.U. Emergency Services District Aggregate Millage Streetlighting District Assessments Streetlighting Districts 2022/2023 Per Parcel/ Acre/Lot Charge 2023/2024 Per Parcel/ Acre/Lot Charge Increase Decrease % Increase (Decrease) Gifford $21.00 $21.00 $0.00 0.00% Laurelwood $38.00 $38.00 $0.00 0.00% Rockridge $3.00 $3.00 $0.00 0.00% Vero Highlands $43.00 $43.00 $0.00 0.00% Porpoise Point $7.00 $7.00 $0.00 0.00% Laurel Court $46.00 $46.00 $0.00 0.00% Tierra Linda $48.00 $48.00 $0.00 0.00% Vero Shores $29.00 $29.00 $0.00 0.00% Ixora Park $29.00 $29.00 $0.00 0.00% Royal Poinciana $44.00 $44.00 $0.00 0.00% Roseland $1.00 $1.00 $0.00 0.00% Whispering Pines $16.00 $16.00 $0.00 0.00% Moorings $9.00 $9.00 $0.00 0.00% Walker's Glen $20.00 $20.00 $0.00 0.00% Glendale Lakes $40.00 $40.00 $0.00 0.00% Floralton Beach $45.00 $45.00 $0.00 0.00% West Wabasso $18.00 $18.00 $0.00 0.00% Oceanside* $51.00 $51.00 $0.00 0.00% Oslo Park* $20.00 $20.00 $0.00 0.00% *Per lot charge Other M.S.B.U.'s Vero Lake Estates M.S.B.U. $50.00 $10.00 $50.00 $10.00 $0.00 $0.00 0.00% 0.00% E. Gifford Stormwater M.S.B.U. Other Assesments North County Water Assesment $0.00 $298.03 $298.03 n/a Solid Waste Disposa District Proposed Assessment Rates 2022/2023 Waste Generation Unit I'I 2023/2024 Waste Generation Unit (2) Increase Decrease % Increase Decrease Residential Commercial $92.18 $100.69 $8.51 9.23% $55.19 $63.70 $8.51 15.42% Readiness -to -use Fee $32.84 $36.76 $3.92 11.94% (1) Equivalent Residential Unit Charge $147.49 in 2022/2023 (2) Proposed Equiv. Residential Unit Charge $151.04 in 2023/2024 EXHIBIT "A" I BUDGET SUMMARY INDIAN RIVER COUNTY BOARD OF COUNTY COMMISSIONERS FISCAL YEAR 2023/2024 Vero Lake Estates M.S.B.U. $50.00 Per Parcel/Acre East Gifford Stormwater M.S.B.U. $10.00 Per Parcel/Acre North County Water Assesment $298.03 Per Parcel Gifford $21.00 Per Parcel/Acre Laurelwood $38.00 Per Parcel/Acre Rockridge $3.00 Per Parcel/Acre Vero Highlands $43.00 Per Parcel/Acre Porpoise Point $7.00 Per Parcel/Acre Laurel Court $46.00 Per Parcel/Acre Tierra Linda $48.00 Per Parcel/Acre Vero Shores $29.00 Per Parcel/Acre Ixora Park $29.00 Per Parcel/Acre Royal Poinciana $44.00 Per Parcel/Acre Roseland $1.00 Per Parcel/Acre Whispering Pines $16.00 Per Parcel/Acre Moorings $9.00 Per Parcel/Acre Walker's Glen $20.00 Per Parcel/Acre Glendale Lakes $40.00 Per Parcel/Acre Floralton Beach $45.00 Per Parcel/Acre West Wabasso $18.00 Per Parcel/Acre Oceanside $51.00 Per Lot Oslo Park $20.00 Per Lot EXHIBIT "A" I 2023/2024 PROPOSED BUDGET TRAFFIC IMPROVEMENT FEES FUND 102 REVENUES: 2022/2023 PROPOSED INCREASE % INCREASE BUDGET 202312024 (DECREASE) (DECREASE) GRANTS $0 $0 $0 0.0% CASH FORWARD - OCTOBER 1 8 962 932 0 (8,962,932) (100.0) % TOTAL REVENUES $8,962,932 $0 ($8,962,932) (100.0)% PUBLIC BUILDINGS 202212023 PROPOSED INCREASE %INCREASE EXPENSES: BUDGET 2023/2024 (DECREASE) (DECREASE) DISTRICT 1 $3,983,788 $0 ($3,983,788) (100.0)% DISTRICT 2 2,677,592 0 (2,677,592) (100.0)% DISTRICT 3 2,299,552 0 (2,299,552) (100.0)% OTHER PROFESSIONAL SERVICES 2,000 0 (2,000) (100.0)% TOTAL EXPENSES $8,962,932 $0 ($8,962,932) (100.0)% 2023/2024 PROPOSED BUDGET ADDITIONAL IMPACT FEES FUND 103 REVENUES: 2022/2023 PROPOSED INCREASE %INCREASE BUDGET 2023/2024 (DECREASE) (DECREASE) LAW ENFORCEMENT FEES $165,000 $120,000 ($45,000) (27.3)% FIRE/ EMS FEES 268,000 250,000 (18,000) (6.7) % PARKS & RECREATION FEES 550,000 406,000 (144,000) (26.2)% PUBLIC BUILDINGS 420,400 400,000 (20,400) (4.9)% ADMINISTRATIVE FEES 175,000 175,000 0 0.0% INTEREST EARNINGS 8,000 180,000 172,000 2150.0% LESS 5% ESTIMATED RECEIPTS (79,320) (76,550) 2,770 (3.5)% CASH FORWARD - OCTOBER 1 6,371,876 1460 012 (4,911,864) (77.1)% TOTAL REVENUES $7,878,956 $2,914,462 ($4,964,494) (63.0)% 2022/2023 PROPOSED INCREASE % INCREASE EXPENSES: BUDGET 2023/2024 (DECREASE) (DECREASE 120 FIRE/ EMS FACILITIES 1,048,998 1,000,000 (48,998) (4.7)% 204 ADMINISTRATIVE EXPENSES 237,761 444,462 206,701 86.9% 210 PARKS & RECREATION FACILITIES 4,492,197 970,000 (3,522,197) (78.4)% 220 FACILITIES MANAGEMENT 950,000 500,000 (450,000) (47.4)% 600 LAW ENFORCEMENT 1,150,000 0 (1,150,000) (100.0)% TOTAL REVENUES TOTAL EXPENSES $7,878,956 $2,914,462 ($4,964,494) (63.0)% 2023/2024 PROPOSED BUDGET TRAFFIC IMPACT FEES 2020 FUND 104 REVENUES: 2022/2023 PROPOSED INCREASE %INCREASE BUDGET 2023/2024 (DECREASE) (DECREASE) IMPACT FEES- DISTRICT 1 $2,990,000 $2,200,000 ($790,000) (26.4)% IMPACT FEES - DISTRICT 2 3,320,000 3,320,000 0 0.0% GRANTS 0 385,456 385,456 N/A INTEREST EARNINGS 4,000 240,000 236,000 5900.0 % LESS 5% ESTIMATED RECEIPTS (315,700) (307,273) 8,427 (2.7)% CASH FORWARD - OCTOBER 1 12,016,017 5,046,028 (6,969,989) (58.0)% TOTAL REVENUES $18,014,317 $10,884,211 ($7,130,106) (39.6)% 2022/2023 PROPOSED INCREASE °/ INCREASE EXPENSES: BUDGET 2023/2024 (DECREASE) (DECREASE) DISTRICT 1 $14,195,334 $1,684,211 ($12,511,123) (88.1)% DISTRICT 2 3,818,983 9,200,000 5,381,017 140.9% TOTAL EXPENSES $18,014,317 $10,884,211 ($7,130,106) (39.6)% l0 2023/2024 PROPOSED BUDGET RENTAL ASSISTANCE FUND 108 REVENUES: 2022/2023 PROPOSED INCREASE % INCREASE BUDGET 202312024 (DECREASE) (DECREASE) RENTAL REVENUES $3,024,619 $3,384,296 $359,677 11.9% CASH FORWARD OCT 1 255,952 0 (255,952) (100.0)% TOTAL REVENUES $3,280,571 $3,384,296 $103,725 3.2 2023/2024 2022/2023 PROPOSED INCREASE %INCREASE EXPENSES: BUDGET 202312024 (DECREASE) (DECREASE) SALARY AND BENEFITS $340,418 $364,874 $24,456 7.2 % OPERATING EXPENSE 2,940,153 3,001,407 61,254 2.1 % RESERVE FOR CONTINGENCIES 0 18,015 18,015 N/A TOTAL EXPENSES $3,280,571 $3,384,296 $103,725 3.2% 2023/2024 PROPOSED BUDGET 2022/2023 PROPOSED INCREASE %INCREASE SECONDARY ROAD CONSTRUCTION 202212023 PROPOSED INCREASE % INCREASE FUND 109 SALARIES & BENEFITS BUDGET 2023/2024 (DECREASE) (DECREASE) 214 214 2022/2023 PROPOSED INCREASE % INCREASE REVENUES: 214 BUDGET 202312024 (DECREASE) (DECREASE) (39.8)% 214 CAPITAL 109031-312200 GASOLINE TAX $168,000 $172,200 $4,200 2.5 109031-312410 LOCAL OPTIONAL GAS TAX 3,500,000 3,587,500 87,500 2.5% 109033-334400 STATE TRANSPORTATION GRANTS 1,847,128 (1,847,128) (100.0)% 109037-361100 INTEREST INCOME 15,000 85,000 70,000 466.7% 109039-389030 LESS 5% ESTIMATED RECEIPTS (215,524) (192,235) 23,289 (10.8)% 109039-389040 CASH FORWARD - OCT 1 5,262,087 2 103 686 (3,158,401) (60.0)% TOTAL REVENUES $10,576,691 $5,756,151 ($4,820,540) (45.6)% EXPENSES: 2022/2023 PROPOSED INCREASE %INCREASE BUDGET 202312024 (DECREASE) (DECREASE) Department -Capital Proiects SALARIES & BENEFITS $21,224 $21,69 $475 2.2 0/ 214 214 OPERATING 1,615,636 1,424,4911 (191,145) (11.8)% 214 ROAD PROJECTS -PAVING 3,573,302 2,150,000 (1,423,302) (39.8)% 214 CAPITAL 4,480,754 1261 000 (3,219,754) (71.9)0/o SUBTOTAL CAPITAL PROJECTS i9,690,916 $4,857,190 ($4,833,726) (49.9)% Depa rtme nt-E n a i neeri na 244 SALARIES & BENEFITS $529,035 $520,683 ($8,352) (1.6) % 244 OPERATING 238,314 233,204 (5 110) (2.1)% SUBTOTAL ENGINEERING $767,349 $753,887 ($13,462) (1.8)% Department -Real Estate Acquisition 247 SALARIES &BENEFITS $71,295 $68,420 ($2,875) (4.0) % 247 OPERATING 47,131 45,062 (2,069) (4.4) % SUBTOTAL REAL ESTATE ACQUISITION $118,426 $113,482 ($4,944) (4.2)% --kite rno rnniTmir_Gnlr`v 0 31.592 31,592 N/A 2021/2022 PROPOSED BUDGET SPECIAL LAW ENFORCEMENT FUND 112 REVENUES: 2022/2023 PROPOSED INCREASE % INCREASE BUDGET 202312024 (DECREASE) (DECREASE) 112039-389040 CASH FORWARD - OCT 1 $112,142 $0 ($112,142) (100.0)% TOTAL REVENUES $112,142 $0 ($112,142) (100.0) % EXPENSES: 11260086099040 SHERIFF - LAW ENFORCEMENT $112142 $0 ($112,142) (100.0)% TOTAL EXPENSES $112,142 $0 ($112,142) (100.0)% 2023/2024 PROPOSED BUDGET TREE ORDINANCE FINES FUND 117 REVENUES: 2022/2023 PROPOSED INCREASE % INCREASE BUDGET 2023/2024 (DECREASE) (DECREASE) 117035-354020 TREE MITIGATION FINES $50,000 $120,000 $70,000 140.0% 117039-389040 CASH FORWARD - OCT 1 145,000 0 (145,000) (100.0) % TOTAL REVENUES $195,000 $120,000 ($75,000) (38.5)% EXPENSES: 11721072-035340 LANDSCAPE MATERIALS $0 $20,000 $20,000 N/A 11721072-035340-18002 LANDSCAPE MATERIALS -OSLO 20,000 0 (20,000) (100.0)% 11721072-035340-19024 LANDSCAPE MATERIALS-HALLSTROM 0 75,000 75,000 N/A 11721072-066510-19027 HALLSTROM FARMS CONSERVATION AREA 75,000 0 (75,000) (100.0)% 11721072-066510-20009 S.PRONG CONSERVATION AREA 75,000 0 (75,000) (100.0) % 11721072-066510-22019 CYPRESS BEND PRESERVE 25,000 25,000 0 0.0% 11914572-088910 TOTAL EXPENSES $195,000 $120,000 ($75,000) (38.5)% 2023/2024 PROPOSED BUDGET TOURIST DEVELOPMENT FUND FUND 119 REVENUES: 2022/2023 PROPOSED INCREASE % INCREASE BUDGET 2023/2024 (DECREASE) (DECREASE) 119031-312110 DIST. II -LOC. OPT. RESORT TAX -IRC $750,060 $1,035,000 $284,940 38.0% 119031-312111 DIST. I -LOC. OPT. RESORT TAX -VB 750,060 1,035,000 284,940 38.0% 119037-361100 INTEREST INCOME 1,000 42,000 41,000 4100.0% 119039-389030 LESS 5% ESTIMATED RECEIPTS (75,056) (105,600) (30,544) 40.7% 11914572-088270 TOTAL REVENUES $1,426,064 $2,006,400 $580,336 40.7% EXPENSES 11914472-033190 OTHER PROFESSIONAL SERVICES $0 $327,619 $327,619 N/A 11914472-088750 CHAMBER OF COMMERCE, INC. 656,084 932,170 276,086 42.1 % 11914472-088751 SEBASTIAN CHAMBER OF COMMERCE 140,000 212,530 72,530 51.8% 11914472-088890 VERO HERITAGE, INC. 32,000 34,000 2,000 6.3% 11914572-088270 CULTURAL COUNCIL OF IRC 54,593 65,000 10,407 19.1 % 11914572-088340 TREASURE COAST SPORTS COMM. 250,000 260,000 10,000 4.0% 11914572-088910 IRC HISTORICAL SOCIETY, INC. 32,000 32,000 0 0.0% 11914572-088745 COASTAL CONNECTIONS, INC. 0 15,000 15,000 N/A 11919981-099910 RESERVE FOR CONTINGENCIES 111,375 128,081 16,706 15.0% 11919981-099920 CASH FORWARD 150,012 0 (150 012) (100.0) TOTAL EXPENSES $1,426,064 $2,006,400 $580,336 40.7% I� 2023/2024 PROPOSED BUDGET 911 SURCHARGE FUND 120 REVENUES: 2022/2023 PROPOSED INCREASE %INCREASE BUDGET 2023/2024 (DECREASE) (DECREASE) 120033-335220 WIRELESS 911 FEE $450,000 $550,000 $100,000 22.2% 120033-335225 NONWIRELESS911 235,000 188,000 (47,000) (20.0)% 120033-335228 PREPAID CELL 911 FEE 100,000 90,000 (10,000) (10.0) % 120039-389030 LESS 5% ESTIMATED RECEIPTS (39,250) (41,400) (2,150) 5.5% 120039-389040 CASH FORWARD -OCT. 1ST 567,436 1,014,101 446,665 78.7% 133 TOTAL REVENUES $1,313,186 $1,800,701 $487,515 37.1 % 2023/2024 PROPOSED BUDGET DRUG ABUSE FUND FUND 121 REVENUES: 2022/2023 PROPOSED INCREASE % INCREASE BUDGET 2023/2024 (DECREASE) (DECREASE) 121035-354003 DRUG ABUSE ORDINANCE 89-14 $30,000 $30,000 $0 0.0% 121039-389030 LESS 5% ESTIMATED RECEIPTS (1,500) (1,500) 0 0.0% 121039-389040 CASH FORWARD -OCTOBER IST 21,500 59,450 37,950 176.5% TOTAL REVENUES $50,000 $87,950 $37,950 75.9% 2022/2023 PROPOSED 2022/2023 PROPOSED INCREASE %INCREASE EXPENSES: (DECREASE) BUDGET 2023/2024 (DECREASE) (DECREASE) 133 SALARIES AND BENEFITS $244,641 $246,011 $1,370 0.6% 133 OPERATING EXPENSES 712,580 539,284 (173,296) (24.3)% 133 CAPITAL OUTLAY 124,495 725,000 600,505 482.4% 133 RESERVES FOR CONTINGENCY 0 12,178 12,178 N/A 12060086-099040 SHERIFF -LAW ENFORCEMENT 231,470 278,228 46,758 20.2% TOTAL EXPENSES $1,313,186 $1,800,701 $487,515 37.1% 2023/2024 PROPOSED BUDGET DRUG ABUSE FUND FUND 121 REVENUES: 2022/2023 PROPOSED INCREASE % INCREASE BUDGET 2023/2024 (DECREASE) (DECREASE) 121035-354003 DRUG ABUSE ORDINANCE 89-14 $30,000 $30,000 $0 0.0% 121039-389030 LESS 5% ESTIMATED RECEIPTS (1,500) (1,500) 0 0.0% 121039-389040 CASH FORWARD -OCTOBER IST 21,500 59,450 37,950 176.5% TOTAL REVENUES $50,000 $87,950 $37,950 75.9% 2022/2023 PROPOSED INCREASE %INCREASE EXPENSES: BUDGET 2023/2024 (DECREASE) (DECREASE) 12111069-033190 OTHER PROFESSIONAL SERVICES $25,000 $43,975 $18,975 75.9% 12111069-088692 DRUG TESTING PROGRAM 25,000 43,975 18,975 75.9% TOTAL EXPENSES: $50,000 $87,950 $37,950 75.9% 202312024 PROPOSED BUDGET IRCLHAPISHIP FUND 123 REVENUES: 2022/2023 PROPOSED INCREASE % INCREASE BUDGET 202312024 (DECREASE) (DECREASE) 123033-334690 STATE HOUSING INITIATIVE $1,553,651 $1,892,707 $339,056 21.8% 123039-346990 SHIP PARTICPANTS RECEIPTS 250,000 150,000 (100,000) (40.0)% 123039-389040 CASH FORWARD -OCT 1 0 88,389 88,389 N/A TOTAL REVENUES $1,803,651 $2,131,096 $327,445 18.2% EXPENSES: 2022/2023 PROPOSED INCREASE %INCREASE BUDGET 2023/2024 (DECREASE) (DECREASE) SALARIES AND BENEFITS $59,073 $122,646 $63,573 107.6% OPERATING EXPENSES 70,555 97,501 26,946 38.2% GRANTS & AIDS 1,674,023 1,905,000 230,977 13.8% RESERVES FOR CONTINGENCY 0 5,949 5,949 N/A TOTAL EXPENSES $1,803,651 $2,131,096 $327,445 18.2% /3 2023/2024 PROPOSED BUDGET METRO PLAN ORGANIZATION FUND 124 REVENUES: 2022/2023 PROPOSED INCREASE % INCREASE BUDGET 2023/2024 (DECREASE) (DECREASE) 124033-331422 METRO PLANNING ORG GRANT $606,889 $834,107 $227,218 37.4 % 124033-331401 FTA SECTION 5305 GRANT 204,770 0 (204,770) (100.0)% 124033-334410 DOT TRANSPORTATION DISADV GRANT 23,277 24,533 1,256 5.4% 124033-389040 CASH FORWARD -OCT 1 40,000 0 (40,000) (100.0)% 5,000 TOTAL REVENUES $874,936 $858,640 ($16,296) (1.9)% EXPENSES: 2022/2023 PROPOSED INCREASE % INCREASE BUDGET 2023/2024 (DECREASE) (DECREASE) SALARIES AND BENEFITS $529,558 $542,412 $12,854 2.4% OPERATING EXPENSES 345,378 293,447 (51,931) (15.0)% RESERVE FOR CONTINGENCY 0 22,781 22,781 N/A TOTAL EXPENSES $874,936 $858,640 ($16,296) (1.9)% 2023/2024 PROPOSED BUDGET NATIVE UPLANDS ACQUISITION FUND FUND 127 REVENUES: 2022/2023 PROPOSED INCREASE % INCREASE BUDGET 202312024 (DECREASE) (DECREASE) 127039-389040 CASH FORWARD -OCT. 1 $75,000 $75,000 $0 0.0% TOTAL REVENUES $75,000 $75,000 $0 0.0% 14 2022/2023 PROPOSED INCREASE % INCREASE EXPENSES: BUDGET 202312024 (DECREASE) (DECREASE) 12721037-033490 OTHER CONTRACTUAL SVC. $35,000 $35,000 $0 0.0% 12721037-035290 OTHER OPERATING SUPPLIES 5,000 5,000 0 0.0% 12721037-035340 LANDSCAPING MATERIALS 6,000 6,000 0 0.0% 12721037-035380 HERBICIDES & INSECTICIDES 4,000 4,000 0 0.0% 12721072-066510-22019 CYPRESS BEND PRESERVE 25,000 25,000 0 0.0% TOTAL EXPENSES $75,000 $75,000 $0 0.0% 14 2023/2024 PROPOSED BUDGET COASTAL ENGINEERING FUND FUND 128 REVENUES: 2022/2023 PROPOSED INCREASE % INCREASE BUDGET 202312024 (DECREASE) (DECREASE) 128031-312110 DIST. II -LOC. OPT. RESORT TAX -IRC $824,940 $1,423,125 $598,185 72.5% 128031-312111 DIST. I -LOC. OPT. RESORT TAX -VB 824,940 1,423,125 598,185 72.5% 128033-334305-05054 DEP GRANTS (SECTOR 3) 231R2 0 2,656,800 2,656,800 N/A 128033-331587-22601 FEMA HURRICANE IAN 0 1,443,750 1,443,750 N/A 128033-331587-23007 FEMA HURRICANE NICOLE 0 5,118,750 5,118,750 N/A 128039-381020 FUND TRANSFERS IN GF 188,924 286,247 97,323 51.5% 128039-389030 LESS 5% ESTIMATED RECEIPTS (82,494) (603,278) (520,784) 631.3% 128039-389040 CASH FORWARD -OCT 1 1,490,488 0-(1,490,488 10,000 (100.0) 12814472-033490-15021 TOTAL REVENUES $3,246,798 $11,748,519 $8,)5(1,721 261.8 W. 2023/2024 PROPOSED BUDGET NEIGHBORHOOD STABILIZATION PLAN FUND 129 REVENUES: 2022/2023 PROPOSED INCREASE % INCREASE BUDGET 202312024 (DECREASE) (DECREASE) 129033-331554-19802 CDBG GRANT $269.995 101$269,995) (100.0)% TOTAL REVENUES $269,995 $0 ($269,995) (100.0)% 202212023 PROPOSED 2022/2023 PROPOSED INCREASE %INCREASE EXPENSES: (DECREASE) BUDGET 202312024 (DECREASE) (DECREASE) TOTAL EXPENSES $269,995 SALARIES AND BENEFITS $267,493 $381,662 $114,169 42.7% OPERATING EXPENSES 118,563 137,985 19,422 16.4% 12814472-033190 OTHER PROF SERVICES 145,500 529,000 383,500 263.6% 12814472-033190-22601 OTHER PROF SERVICES -IAN 82,500 0 (82,500) (100.0)% 12814472-033190-99007 HABITAT CONSERVATION 110,000 152,500 42,500 38.6% 12814472-033490 OTHER CONTRACTUAL SERVICES 0 10,000 10,000 N/A 12814472-033490-15021 SECTOR 5 POST CONST. MONITORING 195,000 302,500 107,500 55.1 % 12814472-033490-05054 SECTOR 3 POST CONST. MONITORING 550,000 565,000 15,000 2.7% 12814472-033490-05053 ARTIFICAL REEF 25,000 0 (25,000) (100.0)% 12814472-033490-22601 EMERGENCY DUNE REPAIR -IAN 295,534 0 (295,534) (100.0)% 12814472-033490-23007 EMERGENCY DUNE REPAIR -NICOLE 367,208 0 (367,208) (100.0)% 12814472-066510-14013 ORCHID ISLAND ARTIFICIAL REEF 90,000 0 (90,000) (100.0)% 12814472-066512-17001 POST HURRICANE MATTHEW -SECT 7 1,000,000 0 (1,000,000) (100.0)% 12814472-066514-22601 HURRICANE IAN - SECTOR 3 0 2,062,500 2,062,500 N/A 12814472-066514-23007 HURRICANE NICOLE -SECTOR 3 0 7,312,500 7,312,500 N/A RESERVE FOR CONTINGENCY 0 294,872 294,872 N/A TOTAL EXPENSES $3,246,798 $11,748,519 $8,501,721 261.8% 2023/2024 PROPOSED BUDGET NEIGHBORHOOD STABILIZATION PLAN FUND 129 REVENUES: 2022/2023 PROPOSED INCREASE % INCREASE BUDGET 202312024 (DECREASE) (DECREASE) 129033-331554-19802 CDBG GRANT $269.995 101$269,995) (100.0)% TOTAL REVENUES $269,995 $0 ($269,995) (100.0)% 202212023 PROPOSED INCREASE %INCREASE EXPENSES: BUDGET 2023/2024 (DECREASE) (DECREASE) 12913054-033490-19802 OTHER CONTRACTUAL SERVICES $269,995 $0 ($269,995) (100.0)% TOTAL EXPENSES $269,995 $0 ($269,995) (100.0) % 202312024 PROPOSED BUDGET NEIGHBORHOOD STABILIZATION PLAN 3 FUND 130 REVENUES: 202212023 PROPOSED INCREASE %INCREASE BUDGET 202312024 (DECREASE) (DECREASE) CASH FORWARD -OCT 1ST $10,000 $10,000 $0 0.0% TOTAL REVENUES $10,000 $10,000 $0 0.0% 202212023 PROPOSED INCREASE % INCREASE EXPENSES: BUDGET 202312024 (DECREASE) (DECREASE) CLOSING FUNDS $10,000 $$110,000 $0 0.0 % TOTAL EXPENSES $10,000 0,000 $0 0.0 % l5 2023/2024 PROPOSED BUDGET FLORIDA BOATING IMPROVEMENT PROGRAM FUND 133 2023/2024 PROPOSED BUDGET DISABLED ACCESS PROGRAMS FUND 135 REVENUES: 2022/2023 PROPOSED INCREASE %INCREASE BUDGET 202312024 (DECREASE) (DECREASE) 135039-389040 CASH FORWARD - OCT. 1 $20,000 $70,000 $50,000 250.0% TOTAL REVENUES $20,000 $70,000 $50,000 250.0% 202212023 PROPOSED 2022/2023 PROPOSED INCREASE % INCREASE (DECREASE) (DECREASE) BUDGET 202312024 (DECREASE) (DECREASE) REVENUES: $70,000 133033-335701 FL BOATING IMPROVEMENT PROGRAM $60,000 $48,000 ($12,000) (20.0)% (100.0)% 133033-337710-22013 FIND-ELC DOCK REPLACEMENT GRANT 150,000 0 0 (150,000) (200,000) (100.0)% 133038-366090-22013 OTHER CONTRIBUTIONS/DONATIONS - ELC DOCK 200,000 (135,5(o) (58.3)% 133039-389040 CASH FORWARD OCT 1 TOTAL REVENUES642,500 232,500 9-7,000 $145,000 ($4.97,500) (77.4)% 2022/2023 PROPOSED INCREASE %INCREASE BUDGET 202312024 (DECREASE) (DECREASE) EXPENSES: 13321072-033490 OTHER CONTRACTUAL SERV $42,900 $45,000 $2,100 4.9% (100.0)% 13321072-035290 OTHER OPERATING SUPPLIES 32,600 0 0 100,000 (32,600) 100,000 N/A 13321072-053360-23036 DONALD MACDONALD ROAD RESURFACING 0 (42,000) (100.0)% 13321072-066380 BOATING FACILITIES 42,000 350,000 0 (350,000) (100.0)% 13321072-066510-22013 ELC MAIN DOCK REPLACEMENT 175,000 0 (175,000) (77.4) % 13321072-066510-22018 HARMONY OAKS -PHASE 3 KAYAK OVERLOOK $145,000 ($497,500) (774)% TOTAL EXPENSES $642,500 2023/2024 PROPOSED BUDGET DISABLED ACCESS PROGRAMS FUND 135 REVENUES: 2022/2023 PROPOSED INCREASE %INCREASE BUDGET 202312024 (DECREASE) (DECREASE) 135039-389040 CASH FORWARD - OCT. 1 $20,000 $70,000 $50,000 250.0% TOTAL REVENUES $20,000 $70,000 $50,000 250.0% 202212023 PROPOSED INCREASE % INCREASE EXPENSES: BUDGET 202312024 (DECREASE) (DECREASE) 13510669-033190 OTHER PROFESSIONAL SERVICES $20,000 $70,000 $50,000 $50,000 250.0 % 250.0 TOTAL EXPENSES $20,000 $70,000 2023/2024 PROPOSED BUDGET INTERGOVERNMENTAL GRANTS FUND 136 REVENUES: 136033-331601-21810 136033-331601-22803 136033-331601-22804 136033-331601-22805 136033-331601-22806 136033-331601-22807 136033-331601-22808 136033-331601-22809 136033-331601-22810 136033-331601-22811 HMIS DATA QUAL FL0418L4HO92008 COCWIDE TRA FL0113L4H092109 ALCOHOPE FL0114L4H092114 HMIS FL0116L4H092114 NEW CHRONICS FL0119L4H092114 COC TRA TWO FL0338L4HO92108 IR CHRONIC FL036OL4HO92112 FAM RENT FL038OL4HO92107 HMIS DATA FL0418L4HO92109 NEW HORIZONS FL044OL4HO921110 2022/2023 PROPOSED INCREASE % INCREASE BUDGET 2023/2024 (DECREASE) (DECREASE) 6,960 0 (6,960) (100.0)% 114,894 0 (114,894) (100.0)% 80,430 0 (80,430) (100.0)% 33,000 0 (33,000) (100.0)% 293,833 0 (293,833) (100.0)% 94,992 0 (94,992) (100.0)% 124,212 0 (124,212) (100.0)% 119,790 0 (119,790) (100.0)% 27,840 0 (27,840) (100.0)% 122,994 0 (122,994) (100.0)% 136033-331601-23803 COC WIDE TRA FL0113L4H092210 0 98,992 98,992 N/A 135033-331601-23804 ALCOHOPE FLO114L4H092215 0 70,992 70,992 N/A 135033-331601-23805 HMIS FL0116L4H092215 0 27,400 27,400 N/A 135033-331601-23806 NEW CHRONICS FL01191-4H092215 0 261,344 261,344 N/A 135033-331601-23807 COC TRA TWO FL0338L4HO92209 0 84,992 84,992 NIA 135033-331601-23808 IR CHRONIC FL036OL4HO92213 0 74,212 74,212 N/A 135033-331601-23809 FAM RENT FL038OL4HO92208 0 109,904 109,904 N/A 135033-331601-23810 HMIS DATA FL0418L4H092210 0 27,840 27,840 N/A 135033-331601-23811 NEW HORIZONS FL044OL4HO92211 0 74,300 74,300 N/A 13616364-036730-22809 TOTAL REVENUES $1,018,945 $829,976 ($188,969) (18.5)% 2023/2024 PROPOSED BUDGET TRAFFIC EDUCATION PROGRAM FUND 137 REVENUES: 2022/2023 PROPOSED INCREASE %INCREASE BUDGET 2023/2024 (DECREASE) (DECREASE) 137035-354017 TRAFFIC EDUCATION FINES $50,000 2022/2023 PROPOSED INCREASE % INCREASE EXPENSES: 1,500 BUDGET 2023/2024 (DECREASE) (DECREASE) 13616364-088871-21810 HMIS DATA QUAL FL04181-4HO92008 6,960 0 (6,960) (100.0)% 13616364-036730-22803 COCWIDE TRA FL0113L4H092109 114,894 0 (114,894) (100.0)% 13616364-036730-22804 ALCOHOPE FL0114L4H092114 80,430 0 (80,430) (100.0)% 13616364-088871-22805 HMIS FL0116L4H092114 33,000 0 (33,000) (100.0)% 13616364-036730-22806 NEW CHRONICS FL0119L4H092114 293,833 0 (293,833) (100.0)% 13616364-036730-22807 COCWIDE TWO FL0338L4HO92108 94,992 0 (94,992) (100.0)% 13616364-036730-22808 IR CHRONIC FL036OL4HO92112 124,212 0 (124,212) (100.0)% 13616364-036730-22809 FAM RENT FL038OL4HO92107 119,790 0 (119,790) (100.0)% 13616364-088871-22810 HMIS DATA FL04l8L4HO92109 27,840 0 (27,840) (100.0)% 13616364-036730-22811 NEW HORIZONS FL0440L4H092110 122,994 0 (122,994) (100.0)% 13616364-036730-23803 COC WIDE TRA FL0113L4H092210 0 98,992 98,992 N/A 13616364-036730-23804 ALCOHOPE FL0114L4H092215 0 70,992 70,992 N/A 13616364-088871-23805 HMIS FL01161-4H092215 0 27,400 27,400 N/A 13616364-036730-23806 NEW CHRONICS FL0119L4H092215 0 261,344 261,344 N/A 13616364-036730-23807 COC TRA TWO FL0338L4HO92209 0 84,992 84,992 N/A 13616364-036730-23808 IR CHRONIC FL0360L4H092213 0 74,212 74,212 N/A 13616364-036730-23809 FAM RENT FL03801-4HO92208 0 109,904 109,904 N/A 13616364-088871-23810 HMIS DATA FL0418L4H092210 0 27,840 27,840 N/A 13616364-036730-23811 NEW HORIZONS FL0440L4H092211 0 74,300 74,300 N/A TOTAL EXPENSES $1,018,945 $829,976 ($188,969) (18.5)% 2023/2024 PROPOSED BUDGET TRAFFIC EDUCATION PROGRAM FUND 137 REVENUES: 2022/2023 PROPOSED INCREASE %INCREASE BUDGET 2023/2024 (DECREASE) (DECREASE) 137035-354017 TRAFFIC EDUCATION FINES $50,000 $50,000 $0 0.0 % 137039-389040 CASH FORWARD - OCT. 1 1,500 1,500 0 0.0 % 137039-389030 LESS 5% EST RECEIPTS (2,500) (2,500) 0 0.0 % TOTAL REVENUES $49,000 $49,000 $0 0.0% 2022/2023 PROPOSED INCREASE % INCREASE EXPENSES: BUDGET 2023/2024 (DECREASE) (DECREASE) IRC SCHOOL DISTRICT $49,000 $49,000 $0 0.0% TOTAL EXPENSES $49,000 $49,000 $0 0.0% 2023/2024 PROPOSED BUDGET ARP -AMERICAN RESCUE PLAN FUND 138 REVENUES: EXPENSES: 202212023 PROPOSED INCREASE %INCREASE BUDGET 202312024 (DECREASE) (DECREASE) CASH FORWARD -OCT 1ST $22,818,211 $0 ($22,818,211) (100.0)% TOTAL REVENUES $22,818,211 $0 ($22,818,211) (100.0)% 202212023 PROPOSED INCREASE %INCREASE BUDGET 202312024 (DECREASE) (DECREASE) CONSTITUTIONAL OFFICER EXPENSES $2,532,130 $0 ($2,532,130) (100.0)% BCC EXPENSES 1,087,471 0 (1,087,471) (100.0)% COMMUNITY SUPPORT 4,805,747 0 (4,805,747) (100.0)% INFRASTRUCTURE 14,392,863 0 (14 392,863) (100.0) % TOTAL EXPENSES $22,818,211 $0 ($22,818,211) (100.0)% 2023/2024 PROPOSED BUDGET CARES ACT & COVID-19 RESPONSE FUND FUND 139 REVENUES: EXPENSES: 2022/2023 PROPOSED INCREASE %INCREASE BUDGET 2023/2024 (DECREASE) (DECREASE) CASH FORWARD -OCT 1ST $560452 $0 ($560,452) (100.0)% TOTAL REVENUES $560,452 $0 ($560,452) (100.0)% 2022/2023 PROPOSED INCREASE %INCREASE BUDGET 2023/2024 (DECREASE) (DECREASE) BCC EXPENSES $253,512 $0 ($253,512) (100.0)% STATE AGENCIES 7,039 0 (7,039) (100.0)% COMMUNITY SUPPORT 299,901 0 (299,901) (100.0)% TOTAL EXPENSES $560,452 $0 ($560,452) (100.0)% 9 2023/2024 PROPOSED BUDGET COURT FACILITY SURCHARGE FUND FUND 140 REVENUES: 2022/2023 PROPOSED INCREASE % INCREASE BUDGET 2023/2024 (DECREASE) (DECREASE) 140034-348930 CIRCUIT CIVIL COURT FACILITY FEE $100,000 $120,000 $20,000 20.0 % 140037-361100 INTEREST EARNINGS 200 400 200 100.0% 140039-389040 CASH FORWARD -OCT 1ST 16,736 0 (16,736) (100.0)% TOTAL REVENUES $116,936 $120,400 $3,464 3.0% 2023/2024 PROPOSED BUDGET ADDITIONAL COURT COSTS FUND FUND 141 REVENUES: 2022/2023 PROPOSED INCREASE % INCREASE BUDGET 2023/2024 (DECREASE) (DECREASE) 141034-348540 ADDITIONAL COURT COSTS $90,000 $95,000 $5,000 5.6 TOTAL REVENUES $90,000 $95,000 $5,000 5.6% EXPENSES: 14190101-088400 COURT ADMINISTRATOR 14190664-033110 LEGAL AID SERVICES 2022/2023 PROPOSED INCREASE % INCREASE BUDGET 2023/2024 (DECREASE) (DECREASE) $30,000 $31,667 $1,667 5.6% 30,000 31,667 1,667 5.6% 14191023-088401 DJJ/TEEN COURT 30,000 31,666 1,666 5.6% TOTAL EXPENSES $90,000 $95,000 $5,000 5.6% 2023/2024 PROPOSED BUDGET COURT TECHNOLOGY FUND FUND 142 REVENUES: 2022/2023 PROPOSED INCREASE % INCREASE BUDGET 202312024 (DECREASE) (DECREASE) 142034-341100 RECORDING FEE $450,000 $280,000 ($170,000) (37.8)% 142039-389040 CASH FORWARD -OCT. 1 140,135 0 (140,135) (100.0)% TOTAL REVENUES $590,135 $280,000 ($310,135) (52.6) % 202212023 2022/2023 PROPOSED INCREASE % INCREASE EXPENSES: 2023/2024 BUDGET 2023/2024 (DECREASE) (DECREASE) 14090101-088400 COURT ADMINISTRATOR $10,000 $10,000 $0 0.0 % 14090185-033190 GUARDIAN AD LITEM 10,350 10,350 0 0.0 14090302-088380 STATE ATTORNEY 80,479 86,668 6,189 7.7 % 14090403-088390 PUBLIC DEFENDER 6,107 6,502 395 6.5% 14022019-034690 MAINT-OTHER EQUIPMENT 10,000 6,880 (3,120) (31.2) % TOTAL EXPENSES $116,936 $120,400 $3,464 3.0% 2023/2024 PROPOSED BUDGET ADDITIONAL COURT COSTS FUND FUND 141 REVENUES: 2022/2023 PROPOSED INCREASE % INCREASE BUDGET 2023/2024 (DECREASE) (DECREASE) 141034-348540 ADDITIONAL COURT COSTS $90,000 $95,000 $5,000 5.6 TOTAL REVENUES $90,000 $95,000 $5,000 5.6% EXPENSES: 14190101-088400 COURT ADMINISTRATOR 14190664-033110 LEGAL AID SERVICES 2022/2023 PROPOSED INCREASE % INCREASE BUDGET 2023/2024 (DECREASE) (DECREASE) $30,000 $31,667 $1,667 5.6% 30,000 31,667 1,667 5.6% 14191023-088401 DJJ/TEEN COURT 30,000 31,666 1,666 5.6% TOTAL EXPENSES $90,000 $95,000 $5,000 5.6% 2023/2024 PROPOSED BUDGET COURT TECHNOLOGY FUND FUND 142 REVENUES: 2022/2023 PROPOSED INCREASE % INCREASE BUDGET 202312024 (DECREASE) (DECREASE) 142034-341100 RECORDING FEE $450,000 $280,000 ($170,000) (37.8)% 142039-389040 CASH FORWARD -OCT. 1 140,135 0 (140,135) (100.0)% TOTAL REVENUES $590,135 $280,000 ($310,135) (52.6) % 2023/2024 PROPOSED BUDGET LAND ACQUISITION SERIES 2006 FUND 145 REVENUES 2022/2023 PROPOSED INCREASE % INCREASE BUDGET 2023/2024 (DECREASE) (DECREASE) 145033-337304-18010 FIND GRANT -JONES PIER IMPROVEMENTS $84,000 $0 ($84,000) (100.0)% 145033-331300-19027 FDEP HALLSTROM GRANT 150,000 0 (150,000) (100.0)% 145039-389040 CASH FORWARD - OCTOBER 1 900,000 0 (900,000)(100.0)% TOTAC7�TEVt�l7ES lT3 , 0 ($'7,134;000) (GM7.o 202212023 202212023 PROPOSED INCREASE % INCREASE EXPENSES: 2023/2024 BUDGET 2023/2024 (DECREASE) (DECREASE) 14290101-088400 COURT ADMINISTRATOR $200,000 $0 ($200,000) (100.0)% 14290302-088380 STATE ATTORNEY 282,034 194,228 (87,806) (31.1)% 14290403-088390 PUBLIC DEFENDER 84,049 85,772 1,723 2.0% 14290185-033190 GUARDIAN AD LITEM 24,052 0 (24,052) (100.0)% TOTAL EXPENSES $590,135 $280,000 ($310,135) (52.6)01. 2023/2024 PROPOSED BUDGET LAND ACQUISITION SERIES 2006 FUND 145 REVENUES 2022/2023 PROPOSED INCREASE % INCREASE BUDGET 2023/2024 (DECREASE) (DECREASE) 145033-337304-18010 FIND GRANT -JONES PIER IMPROVEMENTS $84,000 $0 ($84,000) (100.0)% 145033-331300-19027 FDEP HALLSTROM GRANT 150,000 0 (150,000) (100.0)% 145039-389040 CASH FORWARD - OCTOBER 1 900,000 0 (900,000)(100.0)% TOTAC7�TEVt�l7ES lT3 , 0 ($'7,134;000) (GM7.o 19 202212023 PROPOSED INCREASE % INCREASE EXPENSES: BUDGET 2023/2024 (DECREASE) (DECREASE) 14514639-066390-18035 SEBASTIAN HARBOR PRESERVE $450,000 $0 ($450,000) (100.0)% 14514639-066390-18010 JONES PIER HOUSE RESTORATION 534,000 0 (534,000) (100.0) % 14514639-066510-19027 HALLSTROM FARMS CONSERVATION IMPROV. 150,000 0 (150,000) (100.0)% 0 19 2023/2024 PROPOSED BUDGET TRAFFIC IMPROVEMENT FEES FUND 102 2022/2023 PROPOSED INCREASE %INCREASE REVENUES: BUDGET 2023/2024 (DECREASE) (DECREASE) GRANTS $0 $0 $0 0.0% CASH FORWARD OCTOBER 1 8,962,932 0 (8,962,932) (100.0) % TOTAL REVENUES $8,962,932 $0 ($8,962,932) (100.0)% 406,000 2022/2023 PROPOSED INCREASE %INCREASE EXPENSES: BUDGET 2023/2024 (DECREASE) (DECREASE) DISTRICT 1 $3,983,788 $0 ($3,983,788) (100.0)% DISTRICT 2 2,677,592 0 (2,677,592) (100.0)% DISTRICT 3 2,299,552 0 (2,299,552) (100.0)% OTHER PROFESSIONAL SERVICES 2,000 0 (2,000) (100.0)% TOTAL EXPENSES $8,96Z932 932 $0 ($8,962,932) (100.0)% 2023/2024 PROPOSED BUDGET ADDITIONAL IMPACT FEES FUND 103 REVENUES: 202212023 PROPOSED INCREASE %INCREASE BUDGET 2023/2024 (DECREASE) (DECREASE) 2023/2024 PROPOSED BUDGET TRAFFIC IMPACT FEES 2020 FUND 104 REVENUES: 2022/2023 PROPOSED INCREASE % INCREASE BUDGET 2023/2024 (DECREASE) (DECREASE) IMPACT FEES - DISTRICT 1 LAW ENFORCEMENT FEES $165,000 $120,000 ($45,000) (27.3)% 3,320,000 FIRE/ EMS FEES 268,000 250,000 (18,000) (6.7) % 385,456 PARKS & RECREATION FEES 550,000 406,000 (144,000) (26.2) % 236,000 PUBLIC BUILDINGS 420,400 400,000 (20,400) (4.9) % (2.7) % ADMINISTRATIVE FEES 175,000 175,000 0 0.0% TOTAL REVENUES INTEREST EARNINGS 8,000 180,000 172,000 2150.0% LESS 5% ESTIMATED RECEIPTS (79,320) (76,550) 2,770 (3.5)% CASH FORWARD OCTOBER 1 6 371 876 1,460,012 (4911 864) (77.1) % TOTAL REVENUES $7,878,956 $2,914,462 ($4,964,494) (63.0)% 2022/2023 PROPOSED INCREASE % INCREASE EXPENSES: BUDGET 2023/2024 (DECREASE) (DECREASE) 120 FIRE/ EMS FACILITIES 1,048,998 1,000,000 (48,998) (4.7)% 204 ADMINISTRATIVE EXPENSES 237,761 444,462 206,701 86.9% 210 PARKS & RECREATION FACILITIES 4,492,197 970,000 (3,522,197) (78.4)% 220 FACILITIES MANAGEMENT 950,000 500,000 (450,000) (47.4)% 600 LAW ENFORCEMENT 1,150,000 0 (1,150,000) (100.0)% TOTAL EXPENSES $7,878,956 $2,914,462 ($4,964,494) (63.0)% 2023/2024 PROPOSED BUDGET TRAFFIC IMPACT FEES 2020 FUND 104 REVENUES: 2022/2023 PROPOSED INCREASE % INCREASE BUDGET 2023/2024 (DECREASE) (DECREASE) IMPACT FEES - DISTRICT 1 $2,990,000 $2,200,000 ($790,000) (26.4)% IMPACT FEES - DISTRICT 2 3,320,000 3,320,000 0 0.0% GRANTS 0 385,456 385,456 N/A INTEREST EARNINGS 4,000 240,000 236,000 5900.0 % LESS 5% ESTIMATED RECEIPTS (315,700) (307,273) 8,427 (2.7) % CASH FORWARD OCTOBER 1 12016,017 5,046,028 (6 969,989) (58.0)% TOTAL REVENUES $18,014,317 $10,884,211 ($7,130,106) (39.6)% 2022/2023 PROPOSED INCREASE %INCREASE EXPENSES: BUDGET 202312024 (DECREASE) (DECREASE) DISTRICT 1 $14,195,334 $1,684,211 ($12,511,123) (88.1)% DISTRICT 2 3,818,983 9,200,000 5,381,017 140.9% TOTAL EXPENSES $18,014,317 $10,884,211 ($7,130,106) (39.6)% .w 2023/2024 PROPOSED BUDGET DODGER BONDS FUND 204 REVENUES: 2022/2023 PROPOSED INCREASE %INCREASE BUDGET 202312024 (DECREASE) (DECREASE) 204033-335190 OTHER GENERAL GOVERNMENT $500,000 $500,000 $0 0.0% 204039-389030 LESS 5% ESTIMATED RECEIPTS (25,000) (25,000) 0 0.0% 204039-389040 CASH FORWARD - OCT. 1 25,000 25,000 0 0.0% Tnral REVENUES $500,000 $500,000 $0 0.0% FY 2023/2024 DEBT SERVICE 2022/2023 PROPOSED INCREASE % INCREASE EXPENSES: $138,250 BUDGET 2023/2024 (DECREASE) (DECREASE) 20411717-077110 PRINCIPAL DEBT SERVICE $320,000 $340,000 $20,000 6.3% 20411717-077210 INTEREST - DEBT SERVICE 162,750 138,250 (24,500) (15.1)% 2041117-099920 CASH FORWARD -SEPT 30 17,250 21,750 4,500 26.1 % Tl1Tdl FXPFNSFS $500.000 $500,000 $0 0.0 FY 2023/2024 DEBT SERVICE AMOUNT OUTSTANDING 9/30/23 $2,595,000 PRINCIPAL $340,000 INTEREST $138,250 TOTAL DEBT SERVICE $478,250 2023/2024 PROPOSED BUDGET JACKIE ROBINSON TRAINING COMPLEX (fka DODGERTOWN CAPITAL RESERVE) FUND 308 REVENUES: 2022/2023 PROPOSED INCREASE % INCREASE BUDGET 2023/2024 (DECREASE) (DECREASE) 308031-312007 LOCAL OPTION RESORT TAX $450,000 $258,750 ($191,250) (42.5)% 308039-381020 FUND TRANSFER IN - OST 372,500 154,188 (218,312) (58.6)% 308039-389030 LESS 5% ESTIMATED RECEIPTS (22,500) (12,938) 9,562 (42.5)% 308039-389040 CASH FORWARD -OCT 1ST 4,880,136 0 (4,880,136) (100.0)% 30816275-066490-23001 TOTAL REVENUES $5,680,136 $400,000 ($5,280,136) (93.0) % EXPENSES: 30816275-034610-19024 MAINTENANCE BUILDINGS $248,743 $200,000 ($48,743) (19.6)% 30816275-066490-19024 OTHER MACHINERY & EQUIPMENT 1,048,575 200,000 (848,575) (80.9)% 30816275-066510-22015 JRTC PRESS BOX 117,918 0 (117,918) (100.0)% 30816275-034610-23001 MAINTENANCE BUILDINGS -AMEND# 2 100,000 0 (100,000) (100.0)% 30816275-066490-23001 OTHER MACHINERY & EQUIPMENT -AMEND#; 100,000 0 (100,000) (100.0)% 30816275-066510-23002 EXEC/CHAMPIONSHIP HALL-AMEND#2 3,494,900 0 (3,494,900) (100.0)% 30816275-066510-23003 ASBESTOS REMODEL-AMEND#2 570,000 0 (570,000) (100.0)% 30819981-099920 CASH FORWARD SEPT 30 0 0 0 N/A 315033-337300-16018 TOTAL EXPENSES $5,680,136 $400,000 ($5,280,136) (93.0)% 2023/2024 PROPOSED BUDGET OPTIONAL SALES TAX FUND 315 REVENUES: 2022/2023 PROPOSED INCREASE % INCREASE BUDGET 2023/2024 (DECREASE) (DECREASE) 315031-312610 OPTIONAL SALES TAX $22,000,000 $26,750,000 $4,750,000 21.6% 315033-334301-16018 DEP GRANT -MOORHEN MARSH 650,000 0 (650,000) (100.0)% 315033-334400-06041 43RD AVE-FDOT GRANT GOK60 2,173,473 0 (2,173,473) (100.0)% 315033-337300-20001 IRLNEP GRANT #2019-18 LOST TREE 65,000 0 (65,000) (100.0)% 315033-337300-18010 IRL GRANT -JONES PIER 65,000 0 (65,000) (100.0)% 315033-334403-07806 FDOT TRIP GRANT -66TH AVE -49-69 13,047,018 4,886,009 (8,161,009) (62.6)% 315033-334403-16009 FDOT TRIP GRANT -66TH AVE -69-89T 7,000,000 0 (7,000,000) (100.0)% 315033-334703-19006 KROEGEL HOMMESTEAD GRANT 14,500 0 (14,500) (100.0)% 315033-337300-16018 SJRWMD GRANT- MOORHEN MARSH 306,331 0 (306,331) (100.0)% 315033-331400-21035 FDOT LAP GRANT-TRANSFLORIDA RAILWAY 0 476,615 476,615 N/A 315037-361100 INTEREST INCOME 200,000 950,000 750,000 375.0% 315039-389030 LESS 5% ESTIMATED RECEIPTS (1,353,300) (1,653,131) (299,831) 22.2% 315039-389040 CASH FORWARD 38 839,459 20,701 986 (18,137,473) (46.7)% 315-600 TOTAL REVENUES $83,007,481 $52,111,479 ($30,896,002) (37.2)% EXPENSES: 315-104 NORTH COUNTY AQUATIC CENTER $125,037 $0 ($125,037) (100.0)% 315-105 GIFFORD AQUATIC CENTER 121,063 0 (121,063) (100.0)% 315-109 MAIN LIBRARY 40,000 225,000 185,000 462.5% 315-112 NORTH COUNTY LIBRARY 1,720,000 125,000 (1,595,000) (92.7)% 315-120 FIRE RESCUE 10,422,545 1,000,000 (9,422,545) (90.4)% 315-161 SHOOTING RANGE 0 400,000 400,000 N/A 315-210 PARKS 7,720,147 3,515,000 (4,205,147) (54.5)% 315-214 ROADS AND BRIDGES 40,342,237 23,234,228 (17,108,009) (42.4)% 315-217 SANITARY LANDFILL 330,070 330,070 0 0.0% 315-220 BLDG OPR - COUNTY BLDGS 8,048,569 7,925,000 (123,569) (1.5)% 315-242 FLEET 375,000 0 (375,000) (100.0)% 315-243 STORMWATER PROJECTS 2,456,331 7,100,000 4,643,669 189.0% 315-268 WASTEWATER 318,492 0 (318,492) (100.0)% 315-600 SHERIFF 9,409,875 5,602,993 (3,806,882) (40.5)% 315-907 MEDICAL EXAMINER 500,000 2,500,000 2,000,000 400.0% 31519981-099210 TRANSFER OUT 1,078,115 154,188 (923,927) (85.7)% TOTAL EXPENSES $83,007,481 $52,111,479 ($30,896,002) (37.2)% RX 202312024 PROPOSED BUDGET GOLF COURSE FUND 418 202212023 PROPOSED INCREASE % INCREASE REVENUES: BUDGET 2023/2024 (DECREASE) (DECREASE) 347-231 PRO SHOP SALES $475,000 $525,000 $50,000 10.5% 347-232 9 HOLE CARD FEES 253,226 250,000 (3,226) (1.3)% 347-233 18 HOLE CARD FEES 912,156 850,000 (62,156) (6.8)% 347-234 9 HOLE NON -CARD FEES 143,260 165,000 21,740 15.2% 347-235 18 HOLE NON -CARD FEES 477,264 505,000 27,736 5.8% 347-236 9 HOLE CART FEES 175,000 205,000 30,000 17.1 % 347-237 18 HOLE CART FEES 950,000 1,005,000 55,000 5.8% 347-238 PULL CART FEES 2,000 2,000 0 0.0% 347-239 ID CARD 135,000 145,000 10,000 7.4 347-241 JUNIOR FEES 1,000 1,000 0 0.0% 347-242 RANGE FEES 175,000 215,000 40,000 22.9% 347-247 TWILIGHT PM 395,000 425,000 30,000 7.6% 347-248 RAINCHECK REDEMPTIONS (1,000) 0 1,000 (100.0)% 347-249 GOLF CLUB RENTALS 23,000 23,000 0 0.0% 347-250 HANDICAPPING SERVICE 15,000 15,000 0 0.0% 347-251 TOURNAMENT FEE 91,612 92,000 388 0.4% 347-252 PGA PRO RATE 16,000 12,000 (4,000) (25.0)% 347-254 DISCOUNT CARDS 5,118 15,000 9,882 193.1 % 347-263 SUMMER PASS 7,000 7,500 500 7.1 % 361-100 INTEREST INCOME 1,000 1,000 0 0.0% 33.3% 362-012 SNACK BAR RENT 30,000 40,000 10,000 5.1 % 389-030 LESS 5% EST RECEIPTS (214 082) 1224 92 5) (10 843) TOTAL REVENUES $4,067,554 $4,273,575 $206,021 5.1 % 2022/2023 PROPOSED INCREASE % INCREASE EXPENSES: BUDGET 202312024 (DECREASE) (DECREASE) 221 OPERATIONS $1,826,621 $2,001,310 $174,689 9.6% 236 CLUBHOUSE 5,280,933 4882 105 (398,828) (7.6)% SUB -TOTAL EXPENSES $7,107,554 $6,883,415 ($224,139) (3.2)% LESS CAPITAL OUTLAY (3.040.0" 12 609 840) 430 160 (14.2)% TOTAL EXPENSES $4,067,554 $4,273,575 $206,021 5.1% C12- 3 2023/2024 PROPOSED BUDGET BUILDING DEPARTMENT FUND 441 2022/2023 PROPOSED INCREASE % INCREASE REVENUES: BUDGET 2023/2024 (DECREASE) (DECREASE) 322-010 BUILDING PERMITS - COUNTY $4,025,000 $4,025,000 $0 0.0% 322-011 BUILDING PERMITS - CITY 750,000 750,000 0 0.0% 322-030 PLAN EXAM FEE - COUNTY 165,000 215,000 50,000 30.3% 322-050 PERMIT REINSPECTON FEE -COUNTY 185,000 205,000 20,000 10.8% 322-051 PERMIT REINSPECTON FEE -CITY 20,000 25,000 5,000 25.0 % 329-050 COMPETENCY CARD FEES 38,400 38,400 0 0.0% 342-510 BACIF ADMIN.FEES 13,000 13,000 0 0.0% 349-050 RESEARCH FEES 20,000 20,000 0 0.0% 354-013 UNLICENSED CONTRACTOR FINES 30,000 30,000 0 0.0% 361-100 INTEREST INCOME 15,000 108,000 93,000 620.0% 369-900 OTHER MISC. REVENUES 3,000 3,000 0 0.0% 389-030 LESS 5% ESTIMATED RECEIPTS (263,220) (271,620) (8,400) 3.2% 389-040 CASH FORWARD 1,250,763 1162,152 (88,611) (7.1)% TOTAL REVENUES $6,251,943 $6,322,932 $70,989 1.1 % 2022/2023 PROPOSED INCREASE % INCREASE EXPENSES: BUDGET 2023/2024 (DECREASE) (DECREASE) SALARY AND BENEFITS $3,642,115 $3,729,216 $87,101 2.4% EXPENSES 2,659,828 2,420,766 (239,062) (9.0)% RESERVE FOR CONTINGENCIES 0 172,950 172,950 N/A SUB -TOTAL EXPENSES $6,301,943 $6,322,932 $20,989 0.3% LESS CAPITAL OUTLAY (50,000) 0 50,000 (100.0)% TOTAL EXPENSES $6,251,943 $6,322,932 $70,989 1.1 % 2023/2024 PROPOSED BUDGET UTILITY SERVICES FUND 471 REVENUES: 2022/2023 PROPOSED INCREASE % INCREASE BUDGET 2023/2024 (DECREASE) (DECREASE) 343-310 WATER SALES $19,600,000 $21,880,000 $2,280,000 11.6% 343-340 METER INSTALLATIONS 257,500 200,000 (57,500) (22.3)% 343-470 SEPTAGE/SLUDGE DISPOSAL 618,000 620,000 2,000 0.3 343-490 GREASE DISPOSAL 29,250 29,250 0 0.0% 343-510 SEWER SALES 16,250,000 17,700,000 1,450,000 8.9% 343-530 RECLAIMED WATER SALES 14,420 22,000 7,580 52.6% 39.3% 343-540 PENALTIES 700,000 975,000 275,000 N/A SERVICE CHARGES: 246,000 250,000 0 4,000 1.6% 343-350 WATER TAP FEES 14,250 16,000 1,750 12.3% 343-520 SEWER TAP FEES 500,000 525,000 25,000 5.0% 343-550 RECONNECT FEES 55,000 45,000 (10,000) (18.2)% 343-610 SERVICE CHARGES 105,250 120,000 14,750 14.0% 343-660 INSPECTION FEES 5,000 5,000 0 0.0% 343-690 COURT RECORDING FEES 0 0.0% 343-670 MISCELLANEOUS INCOME 30,000 30,000 594.7% 361-100 INTEREST INCOME 95,000 660,000 565,000 0.0% 362-011 RADIO TOWER RENT 330,000 330,000 0 0.0% 329-030 LICENSE/PERMIT FEES 500 255,550 500 242,941 0 (12,609) (4.9)% 381-020 FUND TRANSFER IN (1,942,509) (2,170,388) (227,879) 11.7% 389-030 LESS 5% EST. RECEIPTS 23,917,618 14,048,284 (9,869,334) (41.3)% 389-040 CASH FORWARD OCT 1 TOTAL REVENUES $61,080,829 $55,528,587 ($5,552,242) (9.1)% EXPENSES: 202212023 PROPOSED INCREASE % INCREASE BUDGET 2023/2024 (DECREASE) (DECREASE) 218 WASTEWATER TREATMENT $12,964,143 $9,702,139 ($3,262,004) (25.2)% 219 WATER PRODUCTION 14,524,362 11,444,330 (3,080,032) (21.2)% 235 GENERAL & ENGINEERING 5,137,679 8,285,618 3,147,939 61.3% 257 SLUDGE 1,113,906 1,319,248 205,342 18.4% 265 CUSTOMER SERVICE 3,566,423 3,610,038 43,615 1.2% 268 WASTEWATER COLLECTION 12,948,270 15,544,300 2,596,030 20.0% 269 WATER DISTRIBUTION 13,829,937 15,242,893 1,412,956 10.2% 282 OSPREY MARSH 733,089 809,803 76,714 10.5% 292 SPOONBILL MARSH 765,420 658,121 (107,299) (14.0)% SUB -TOTAL EXPENSES $65,583,229 $66,616,490 $1,033,261 1.6 1 FSS CAPITAL OUTLAY (4,502 400) (11,087,903) (6,585,503) 146.3% TOTAL EXPENSES $61,080,829 $55,528,587 ($5,552,242) (& 1) 70 2023/2024 PROPOSED BUDGET UTILITIES IMPACT FEE FUND 472 2022/2023 PROPOSED INCREASE % INCREASE BUDGET 2023/2024 (DECREASE) (DECREASE) REVENUES: 343-301 SEWER LINE EXTENSION FEES $39,000 $52,000 $13,000 33.3% 12.0% 343-302 WATER LINE EXTENSION FEES 125,000 140,000 15,000 50,000 3.1 % 343-630 SEWER IMPACT FEES 1,600,000 1,100,000 1,650,000 1,250,000 150,000 13.6% 343-650 WATER IMPACT FEES 500 0 0.0% 343-690 COURT RECORDING FEES 500 67,500 300,000 232,500 344.4% 361-100 INTEREST INCOME 4,000 4,000 0 0.0% 361-110 INTEREST ASSESSMENT 668,115 0 (668,115) (100.0)% 381-020 FUND TRANSFER IN 1146.60n' (169 625) (23,025) 15.7% 389-030 LESS 5% EST RECEIPTS TOTAL REVENUES $3,457,515 $3,226,875 ($230,640) (6.7)% 2022/2023 PROPOSED INCREASE % INCREASE EXPENSES: BUDGET 2023/2024 (DECREASE) (DECREASE) TRANSFER OUT $0 3,457,515 $0 3 226 875 $0 (230,640) 0.0% (6.7)% CASH FORWARD TOTAL EXPENSES $3,457,515 $3,226,875 ($230,640) (6.7)% 2023/2024 PROPOSED BUDGET FLEET MANAGEMENT FUND 501 2022/2023 PROPOSED INCREASE % INCREASE REVENUES: BUDGET 2023/2024 (DECREASE) (DECREASE) 369-900 MISCELLANEOUS REVENUE $95,000 $95,000 $0 0.0% 395-010 AUTO. MAINTENANCE 250,000 250,000 0 0.0% 395-011 HEAVY EQUIPMENT MAINTENANCE 950,000 1,050,000 100,000 10.5% 395-012 OTHER EQUIPMENT MAINTENANCE 150,000 140,000 (10,000) (6.7)% 395-013 FUEL 2,650,000 2,850,000 200,000 7.5% 389-040 CASH FORWARD 79,215 15,835 (63,380) (80.0)% $4,174,215 TOTAL REVENUE $4,174,215 $4,400,835 $226,620 5.4% 2023/2024 PROPOSED BUDGET SELF INSURANCE FUND 502 REVENUES: 2022/2023 PROPOSED INCREASE % INCREASE BUDGET 2023/2024 (DECREASE) (DECREASE) 395-020 2022/2023 PROPOSED INCREASE % INCREASE EXPENSES: BUDGET 2023/2024 (DECREASE) (DECREASE) SALARIES AND BENEFITS $598,791 $609,163 $10,372 1.7% EXPENSES 3,575,424 3,796,614 221,190 6.2% RESERVE FOR CONTINGENCIES 0 29,047 29,047 N/A SUB -TOTAL EXPENSES $4,174,215 $4,434,824 $260,609 6.2% LESS CAPITAL OUTLAY 0 (33,989) (33,989) N/A TOTAL EXPENSES $4,174,215 $4,400,835 $226,620 5.4% 2023/2024 PROPOSED BUDGET SELF INSURANCE FUND 502 REVENUES: 2022/2023 PROPOSED INCREASE % INCREASE BUDGET 2023/2024 (DECREASE) (DECREASE) 395-020 INSURANCE CHARGES TO DEPTS. $4,700,000 $5,500,000 $800,000 17.0% 395-023 WORKERS COMP. CHARGES 2,150,000 2,419,186 269,186 12.5% 369-040 REIMBURSEMENTS 25,000 25,000 0 0.0% 361-100 INTEREST INCOME 25,000 240,000 215,000 860.0% 389-030 LESS 5% EST. RECEIPTS (345,000) (409,209) (64,209) 18.6% 389-040 CASH FORWARD - OCTOBER 1 888,128 658,263 (229,865) (25.9)% 0 TOTAL REVENUES $7,443,128 $8,433,240 $990,112 13.3% a7 2022/2023 PROPOSED INCREASE % INCREASE EXPENSES: BUDGET 2023/2024 (DECREASE) (DECREASE) SALARIES & BENEFITS $233,783 $242,087 $8,304 3.6% OPERATING 6,344,345 7,229,215 884,870 13.9% SHERIFF 865,000 950,000 85,000 9.8% RESERVE FOR CONTINGENCY 0 11,938 11,938 N/A SUB -TOTAL EXPENSES $7,443,128 $8,433,240 $990,112 13.3% LESS CAPITAL OUTLAY 0 0 0 N/A TOTAL EXPENSES $7,443,128 $8,433,240 $990,112 13.3% a7 2023/2024 PROPOSED BUDGET EMPLOYEE HEALTH INSURANCE FUND 504 2022/2023 PROPOSED INCREASE % INCREASE REVENUES: BUDGET 2023/2024 (DECREASE) (DECREASE) 381-020 FUND TRANSFER IN $46,489 $48,250 $1,761 3.8% 395-020 INSURANCE CHARGES 20,800,000 21,150,000 350,000 1.7% 361-100 INTEREST 35,000 396,000 361,000 1031.4% 369-940 REIMBURSEMENTS 70,560 50,000 (20,560) (29.1)% 369-954 PHARMACY REBATE 1,630,000 1,630,000 0 0.0% 369-955 WELLNESS CONTRIBUTIONS 50,000 50,000 0 0.0% 395-019 INSURANCE CHARGES - STOP LOSS 500,000 1,200,000 700,000 140.0% 369-957 STOP LOSS PAYMENTS 650,000 35,000 (615,000) (94.6)% 395-018 DENTAL INSURANCE CHARGES 0 613,745 613,745 N/A 395-021 OPEB CHARGES 3,180,031 3,402,633 222,602 7.0% 389-040 CASH FORWARD 4,470,818 3 503,824 (966,994) (21.6)% TOTAL REVENUES $31,432,898 $32,079,452 $646,554 2.1 % 2022/2023 PROPOSED INCREASE % INCREASE EXPENSES: BUDGET 2023/2024 (DECREASE) (DECREASE) SALARIES AND BENEFITS $99,597 $96,500 ($3,097) (3.1)% EXPENSES 31,333,301 31,978,271 644,970 2.1 % RESERVE FOR CONTINGENCY 0 4,681 4,681 N/A TOTAL EXPENSES $31,432,898 $32,079,452 $646,554 2.1% 2023/2024 PROPOSED BUDGET INFORMATION TECHNOLOGY FUND 505 REVENUES: 2022/2023 PROPOSED INCREASE % INCREASE BUDGET 2023/2024 (DECREASE) (DECREASE) GIS INTERDEPARTMENTAL CHARGES $774,358 $858,733 $84,375 10.9% IS/TELECOM INTERDEPT CHARGES 4,120,992 4,319,383 198,391 4.8% CASH FORWARD 224,578 401,200 176,622 78.6% TOTAL REVENUES $5,119,928 $5,579,316 $459,388 9.0 T. m 2022/2023 PROPOSED INCREASE % INCREASE EXPENSES: BUDGET 2023/2024 (DECREASE) (DECREASE) 103 GEOGRAPHIC INFORMATION SYSTEMS $1,016,178 $981,634 ($34,544) (3.4)% 241 INFORMATION SYSTEMS/TELECOMMUNICATIONS 4,625,742 4,711,024 85,282 1.8% RESERVE FOR CONTINGENCY 116,714 122,243 5,529 4.7% SUB -TOTAL EXPENSES $5,758,634 $5,814,901 $56,267 1.0% LESS CAPITAL OUTLAY (638,706) (235,585) 403,121 (63.1)% TOTAL EXPENSES $5,119,928 $5,579,316 $459,388 9.0% m PRELIMINARY BUDGET HEARING FISCAL YEAR 2023/2024 Wednesday, September 13, 2023 • 5:01 PM I 2023/24 BUDGET OVERVIEW FY 2022/23 Budget @ 3/31/23 FY 2023/24 Proposed Budget $576,505,375 $506,901,540 Decrease of $69,603,835 c� 0 2023/24 BUDGET OVERVIEW FY 2022/23 Beginning Budget FY 2023/24 Proposed Budget $451,964,531 $506,901,540 Increase of $54,937,009 HIGHLIGHTS: MAJOR BUDGET IMPACTS ► Tax roll increase - 13.8% countywide, 14.3% unincorporated area ► Sheriff Funding - Recommended $5.9 million increase as agreed by Sheriff (reduction from initial request of $8.3 million increase) Continued funding of School Resource Officers at 50%/50% split witl School District ► Retirement Rate Increase - $4,408,702 Countywide (including Constitutional Officers) ► Continued focus on deferred maintenance, capital and renewal 8 replacement -$6.7 million ► Full-time Position changes - BCC reflects a net increase of 35.33 full. time positions; reduction of 1.55 full-time Constitutional Officers, 33.78 total increase in full-time positions. 114 HIGHLIGHTS: MAJOR BUDGET IMPACTS POST -WORKSHOP CHANGES ► On July 11, 2023, the Board of County Commissioners approved and, on August 29, 2023, signe the ordinance to levy an additional one cent of Tourist Tax effective October 1, 2023. The reallocation is as follows: Workshop Budget Adjusted Budget Coastal Engineering Fund 2 3/4 cents $11,472,890 $11,748,519 Tourist Tax Fund 2 cents 1,678,781 2,006,400 Jackie Robinson Training Complex Fund '/4 cent 491,625 400,000 Optional Sales Tax 51,957,291 52,1 1 1,479 No. The changes above will increase the total budget by $665,811, resulting in a total FY 2023/2022 budget of $506,901,540. ► An adjustment to the current year's Sebastian Community Redevelopment Area (CRA) paym( has resulted in the following changes: General Fund Rolled -Back Rate Aggregate Rolled -Back Rate Workshop Rate Adjusted Rate 3.2039 3.2022 5.5406 5.5389 GENERAL FUND Proposed Millage is 3.5475, 10.78% above th rolled -back rate of 3.2022. The proposed budget is $132,409,629. Open for public comments. Consider any proposed changes to tentative budget. ► Make a motion to adopt the tentative millage. ► Make a motion to adopt the tentative budget. w �, MUNICIPAL SERVICE TAXING UNI? Proposed Millage is 1. 1506, 10.55% above th rolled -back rate of 1.0408. The proposed budget is $49,903,560. Open for public comments. ► Consider any proposed changes to tentative budget. ► Make a motion to adopt the tentative millage. ► Make a motion to adopt the tentative budget. TRANSPORTATION FUND The proposed budget is $23,238,226. ► Open for public comments. ► Consider any proposed changes to tentative budget. ► Make a motion to adopt the tentative budget. EMERGENCY SERVICES DISTRICT Proposed Millage is 2.3531, 10.45% above th rolled -back rate of 2.1305. the proposed budget is $59,144,806. ► Open for public comments. ► Consider any proposed changes to tentative budget. ► Make a motion to adopt the tentative millage. ► Make a motion to adopt the tentative budget. AGGREGATE MILEAGE Proposed millage is 6.1307 and is 10.68% above the rolled -back rate of 5.5389. 9 SOLID WASTE DISPOSAL DISTRICT ► Announce 2023/2024 proposed charge and budget. ► $100.69 per residential waste generation unit ($151.04/house) ► $63.70 per commercial waste generation unit ► $36.76 readiness -to -use fee ► $24,831,759 budget ► Receive comments from the public. ► Consider any proposed amendments. ► Make a motion to adopt the tentative non -ad valorem assessment rates. ► Make a motion to adopt the tentative budget. NON -AD VALOREM ASSESSMENTS Description Vero Lake Estates M.S.B.U. $50.00 (Per Parcel Acre) E. Gifford Stormwater M.S.B.U. $10.00 (Per Parcel Acre) North County Water Assessment $298.03 (Per Parcel) STREETLIGHTING DISTRICTS Gifford $21.00 Roseland $1.00 Laurelwood $38.00 Whispering Pines $16.00 Rockridge $3.00 Moorings $9.00 Vero Highlands $43.00 Walker's Glen $20.00 Porpoise Point $7.00 Glendale Lakes $40.00 Laurel Court $46.00 Floralton Beach $45.00 Tierra Linda $48.00 West Wabasso $18.00 Vero Shores $29.00 Oceanside * $51.00 Ixora Park $29.00 Oslo Park* $20.00 Royal Poinciana $44.00 * Per Lot Charge NON -AD VALOREM ASSESSMENTS Receive comments from the public. Consider any proposed amendments and calculate revised charge. Make a motion to adopt the tentative budget. Nq NON -AD VALOREM DOLLAR BUDGETS ► Announce 2023/2024 proposed budget. Fund Description Dollar Amount 1. Special Revenue Funds $ 44,517,269 2. Other Debt Service Funds $ 500,000 3. Capital Project Funds $ 52,51 1,479 4. Enterprise Funds $ 69,351,969 5. Internal Service Funds $ 50,492,843 ► Receive comments from the public. ► Consider any proposed amendments. ► Make a motion to adopt tentative budget. W FINAL BUDGET HEARING 5.0 1 PM WEDNESDAY, SEPTEMBER 20, 2023 Indian River County Administration Complex County Commission Chambers 1801 27th Street, Building A Vero Beach, FL 32960