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HomeMy WebLinkAbout09/20/2023j�VERc� A E3 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 20, 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 Final Budget Hearing 2.A. A MOMENT OF SILENT REFLECTION FOR FIRST RESPONDERS AND MEMBERS OF THE ARMED FORCES 2.B. INVOCATION Christina Moore, Sr. Pastor, Rhema Apostolic International Deliverance Center 3. PLEDGE OF ALLEGIANCE Commissioner Laura Moss 4. BUDGET OVERVIEW BY COUNTY ADMINISTRATOR JOHN A. TITKAINCH, JR. Budget Ad Attachments: Budget Ad Proposed budget and Millage Rates Attachments: Proposed Budget and Millage Rates 5. AD VALOREM FUNDS A. Ad Valorem Millage and Ad Valorem Budget (Read each fund separately and make motion for each fund after public input). General Fund September 20, 2023 Page I 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 budget. • Make a motion to approve the millage rate and adopt the millage resolution. • Make a motion to approve the dollar amount and adopt the budget resolution. 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 • Open for public comments. • Consider any proposed changes to budget. • Make a motion to approve the millage rate and adopt the millage resolution. • Make a motion to approve the dollar amount and adopt the budget resolution. Transportation Fund - (No Millage) Proposed budget is $23,238,226 Attachments: Transportation • Open for public comments. • Consider any proposed changes to budget. • Make a motion to approve the dollar amount and adopt the budget resolution. 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: Emer-gency Services • Open for public comments. • Consider any proposed changes to budget. • Make a motion to approve the millage rate and adopt the millage resolution. • Make a motion to approve the dollar amount and adopt the budget resolution. 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 20, 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. Open public comments C. Consider any proposed changes to budget D. Make a motion to adopt a resolution to approve non -ad valorem Residential and Commercial Waste Generation Unit Charge and Readiness -to-Use-Fee E. Make a motion to approve the dollar amount and adopt the budget resolution 7. ADOPTION OF NON -AD VALOREM ASSESSMENT CHARGES Non Ad Valorem Attachments: Non Ad Valorem A. Announce 2023/2024 proposed charge for each Non -Ad Valorein Assessment District B. Open public comments C. Consider any Proposed Amendments and Calculate Revised Charge D. Make a motion to adopt a resolution to approve the Non -Ad Valorem Assessment charges 8. APPROVE NON -AD VALOREM DOLLAR BUDGETS Non -Taxing Funds Attachments: Non -Taxing Funds A. Announce 2023/2024 Proposed Budget 1. Special Revenue Funds $44,517,269 2. Other Debt Service Fund $500,000 3. Capital Projects $52,511,479 4. Enterprise Funds $69,351,969 5. Internal Service Funds $50,492,843 B. Open public comments C. Consider Any Proposed Amendments D. Make a motion to approve the dollar amount and adopt the budget resolution 9. ADJOURNMENT September 20, 2023 Page 3 of 4 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.ircg-ov.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 20, 2023 Page 4 of 4 To be published in the Press Journal September 15, 2023 NOTICE OF PROPOSED TAX INCREASE The Indian River County Board of County Commissioners has tentatively adopted a measure to increase its property tax levy. Last year's property tax levy: A. Initially proposed tax levy ........ $ 1431)132,353 B. Less tax reductions due to Value Adjustment Board and other assessment changes ...................$ 3361193 C. Actual property tax levy ............ $ 142,796,160 This year's proposed tax levy.................S 162,600,962 All concerned citizens are invited to attend a public hearing on the tax increase to be held on Wednesday, September 20, 2023 at 5:01 p.m. at County Commission Chambers 1801 27th Street Vero Beach, Florida 32960 A FINAL DECISION on the proposed tax increase and the budget will be made at this hearing. BUDGET SUMMARY INDIAN RIVER COUNTY BOARD OF COUNTY COMMISSIONERS - FISCAL YEAR 2023/24 THE PROPOSED OPERATING BUDGET EXPENDITURES OF INDIAN RIVER COUNTY ARE 12.6% MORE THAN LAST YEAR'S TOTAL OPERATING EXPENDITURES. Millage Per $1,000 ESTIMATED REVENUES: Federal Sources State Sources Local Sources Ad Valorem Taxes Non -Ad Valorem Assessments User Fees Sub -Total Less 5% per F. S. 129.01(2)(b) Net Interfund Transfers Cash Forward -October 1, 2023 TOTAL ESTIMATED REVENUES AND BALANCES EXPENDITURES/EXPENSES: General Government Public Safety Physical Environment Transportation Economic Environment Human Services Internal Services Culture/Recreation Court Related Costs Interfund Transfers TOTAL EXPENDITURES/EXPENSES Reserve for Contingencies Cash Forward -September 30, 2024 TOTAL APPROPRIATED EXPENDITURES AND RESERVES THE TENTATIVE, ADOPTED, AND/OR FINAL BUDGETS ARE ON FILE IN THE OFFICE OF THE ABOVE REFERENCED TAXING AUTHORITY AS A PUBLIC RECORD. SOLID OTHER OTHER MUNICIPAL TRANS- EMERGENCY WASTE SPECIAL DEBT INTERNAL GENERAL SERVICE PORTATION SERVICES DISPOSAL REVENUE SERVICE CAPITAL ENTERPRISE SERVICE FUND TAXING UNIT FUND DISTRICT DISTRICT FUNDS FUND PROJECTS FUNDS FUNDS TOTAL 3.5475 1.1506 2.3531 35,000 0 0 0 0 11,610,879 0 476,615 0 0 12,122,494 2,783,270 17,077,758 3,210,000 60,000 0 5,835,496 500,000 4,886,009 0 0 34,352,533 9,003,002 15,741,381 1,333,000 9,048,225 5,430,500 16,940,376 0 27,958,750 1,179,000 2,521,000 89,155,234 94,088,098 17,057,641 0 51,455,223 0 0 0 0 0 0 162,600,962 0 0 0 0 19,655,562 533,371 0 0 0 0 20,188,933 0 0 0 0 0 0 0 0 55,556,150 43,753,680 99,309,830 105,909,370 49,876,780 4,543,000 60,563,448 25,086,062 34,920,122 500,000 33,321,374 56,735,150 46,274,680 417,729,986 (5,295,468) (2,493,839) (214,650) (3,028,172) (1,254,303) (1,357,057) (25,000) (1,666,069) (2,836,558) (409,209) (18,580,325) 100,613,902 47,382,941 4,328,350 57,535,276 23,831,759 33,563,065 475,000 31,655,305 53,898,592 45,865,471 399,149,661 30,723,410 0 17,603,916 0 0 286,247 0 154,188 242,941 48,250 49,058,952 1,072,317 2,520,619 1,305,960 1,609,530 1,000,000 10,667,957 25,000 20,701,986 15,210,436 4,579,122 58,692,927 132,409,629 49,903,560 23,238,226 59,144,806 24,831,759 44,517,269 500,000 52,511,479 69,351,969 50,492,843 506,901,540 25,749,079 2,717,157 491,501 1,179,290 343,675 1,799,100 482,750 7,925,000 0 0 40,687,552 74,450,283 749,649 0 55,455,162 0 2,820,189 0 9,102,993 6,149,982 0 148,728,258 773,212 458,939 1,645,730 0 24,433,798 50,000 0 7,430,070 54,870,819 0 89,662,568 1,027,947 494,164 19,876,195 0 0 17,790,278 0 23,234,228 0 0 62,422,812 615,593 0 0 0 0 0 0 0 0 0 615,593 7,340,381 0 0 0 0 6,521,021 0 0 0 0 13,861,402 0 0 0 0 0 0 0 0 0 50,324,934 50,324,934 9,268,425 5,899,554 0 0 0 14,591,966 0 4,665,000 3,987,277 0 38,412,222 1,148,667 0 0 0 0 425,187 0 0 0 0 1,573,854 9,682,176 38,979,647 242,941 0 0 0 0 154,188 0 0 49,058,952 130,055,763 49,299,110 22,256,367 56,634,452 24,777,473 43,997,741 482,750 52,511,479 65,008,078 50,324,934 495,348,147 2,353,866 604,450 981,859 2,510,354 54,286 518,944 0 0 897,507 167,909 8,089,175 0 0 0 0 0 584 17,250 0 3,446,384 0 3,464,218 132,409,629 49,903,560 23,238,226 59,144,806 24,831,759 44,517,269 500,000 52,511,479 69,351,969 50,492,843 506,901,540 THE TENTATIVE, ADOPTED, AND/OR FINAL BUDGETS ARE ON FILE IN THE OFFICE OF THE ABOVE REFERENCED TAXING AUTHORITY AS A PUBLIC RECORD. Proposed Budget Comparison by Fund Fiscal Year 2022/23 and 2023/24 Fund Number and Description FY 2022/23 Budget @ 3/31/23 FY 2023/24 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 $1,934,300 1.48 % 004 Municipal Service Taxing Unit Fund 45,295,238 51,673,791 49,903,560 4,608,322 10.17% 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 Traffic Improvement Fund $8,962,932 $1,102,000 $0 ($8,962,932) (100.00)% 103 Additional Impact Fees 7,878,956 2,909,901 2,914,462 (4,964,494) (63.01)% 104 Traffic Improvement Fees 2020 18,014,317 10,498,755 10,884,211 (7,130,106) (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 IRCLHAP/SHIP 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 Plan 22,818,211 54,622 0 139 CARES ACT 8 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 GiffordStreetlighting 136,150 85,404 85,559 (50,591) (37.16)% 182 Laurelwood Streetlighting 9,662 9,972 9,983 321 3.32% 183 Rockridge Streetlighting 1,971 2,323 2,425 454 23.03% Proposed Budget Comparison by Fund Fiscal Year 2022/23 and 2023/24 Fund Number and Description FY 2022/23 Budget @ 3/31/23 FY 2023/24 Department Requests FY 2023/24 Proposed Budget Increase (Decrease) % Increase (Decrease) Special Revenue Funds (continued): 184 186 188 Vero Highlands Streetlighting Porpoise Point Streetlighting Laurel Court Streetlighting $105,024 361 1,355 $106,219 421 1,355 $106,325 $1,301 1.24% 432 71 19.67% 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 Ixora/Eastview 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 2,423 99 99 2.54% 4.26% 198 199 185 Floralton Beach Streetlighting West Wabasso Streetlighting Vero Lake Estates M.S.B.U. 2,324 7,752 1,381,300 2,421 8,089 1,028,800 8,104 810,279 352 (571,021) 4.54% (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 (fka Dodgertown Capital Reserve) $5,680,136 $400,000 55,107,900 $400,000 52,111,479 (5,280,136) (30,896,002) (92.96)% (37.22)% 315 Optional One Cent Sales Tax 83,007,481 Total - Capital Project Funds: $88,687,617 $55,507,900 $52,511,479 ($36,176,138) (40.79)% Enter rise Funds: 418 441 Golf Course County Building Department $4,067,554 6,251,943 $4,104,393 $4,273,575 $206,021 5.06 6,418,484 6,322,932 70,989 1.14% 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 1 ($5,505,872) (7.36)% Internal Service Funds: 501 502 Fleet Management Self -Insurance $4,174,215 7,443,128 $4,350,863 8,429,078 $4,400,835 8,433,240 $226,620 5.43% 990,112 646,554 459,388 13.30% 2.06% 8.97 % 504 Employee Heafth Insurance 31,432,898 31,554,965 32,079,452 505 Information Technology 5,119,928 6,008,587 5,579,316 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 m 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 M.S.T.U. 3.5475 3.2022 3.5475 10.78% 1.1506 1.0408 1.1506 10.55% Emergency Services District 2.3531 2.1305 2.3531 10.45% Aggregate Millage 6.1286 5.5389 6.1307 10.68% Streetlighting District Assessments Streetlighting Districts 2022/2023 Per Parcel/ Acre/Lot Charge 2023/2024 Per Parcel/ Acre/Lot Charge Increase Decrease % Increase (Decrease) Gifford Laurelwood Rockridge $21.00 $21.00 $0.00 0.00% $38.00 $38.00 $0.00 0.00% $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 Royal Poinciana $29.00 $29.00 $0.00 0.00% $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 Storrnwater M.S.B.U. Other Assesments North County Water Assesment $0.00 $298.03 $298.03 n/a Solid Waste Disposal District Proposed Assessment Rates 2022/2023 Waste Generation Unit(') 2023/2024 Waste Generation Unit (2) Increase Decrease % Increase (Decrease) Residential Commercial Readiness -to -use Fee $92.18 $100.69 $8.51 9.23% $55.19 $63.70 $8.51 15.42% $32.84 1 $36.76 1 $3.92 1 11.94% (1) Equivalent Residential Unit Charge $147.49 in 2022/2023 (2) Proposed Equiv. Residential Unit Charge $151.04 in 2023/2024 m RESOLUTION NO. 2023- A RESOLUTION OF INDIAN RIVER COUNTY, FLORIDA, ESTABLISHING THE TAX MILLAGE RATE TO BE LEVIED UPON ALL REAL AND PERSONAL TAXABLE PROPERTY IN INDIAN RIVER COUNTY, FLORIDA, FOR FISCAL YEAR 2023-2024 FOR THE GENERAL FUND. WHEREAS, the Budget Officer of Indian River County prepared and presented to the County Commission a tentative budget for the General Fund of Indian River County, Florida, for the fiscal year commencing on the first day of October, 2023, and ending on the 30th day of September, 2024, addressing each of the funds therein as provided by law, including all estimated receipts, taxes to be levied, and balances expected to be brought forward, and all estimated expenditures, reserves, and balances to be carried over at the end of the year; and WHEREAS, the Board of County Commissioners of Indian River County held a public workshop to consider and amend the tentative budget as presented; and WHEREAS, the Board did prepare a statement summarizing all of the tentative budgets showing for each budget and for the total of all budgets, proposed tax millages, the balances and reserves, and the total of each major classification of the receipts and expenditures classified according to accounts prescribed by the appropriate state agencies; and WHEREAS, the proposed millage rate for the General Fund is above the rolled back rate of 3.2022 by 10.78%, the Board of County Commissioners of Indian River County did hold a public hearing to review and adopt a tentative budget; and WHEREAS, the final budget hearing has been properly advertised and held in accordance with applicable Florida law, NOW, THEREFORE, BE IT RESOLVED BY THE BOARD OF COUNTY COMMISSIONERS OF INDIAN RIVER COUNTY, FLORIDA, that this Board does herewith levy upon all real and personal taxable property in Indian River County, Florida, for fiscal year 2023-2024, a tax of 3.5475 mills on the dollar for the purpose of funding the General Fund of Indian River County; BE IT FURTHER RESOLVED that the millage as adopted herein shall be filed in the Office of the County Budget Officer and in the Public Records; and the County Budget Officer shall transmit forthwith a certified copy of this resolution to the Property Appraiser for Indian River County, to the Tax Collector for Indian River County, and to the Department of Revenue of the State of Florida. The resolution was moved for adoption by Commissioner , and the motion was seconded by Commissioner and, upon being put to a vote, the vote was as follows: Chairman Joseph H. Earman Vice Chairman Susan Adams Commissioner Deryl Loar Commissioner Joseph E. Flescher Commissioner Laura Moss The Chairman thereupon declared the resolution duly passed and adopted this 20th day of September, 2023. BOARD OF COUNTY COMMISSIONERS INDIAN RIVER COUNTY, FLORIDA Attest: Ryan L. Butler Clerk of Court and Comptroller By Clerk By Joseph H. Earman Chairman 10 RESOLUTION NO. 2023- A RESOLUTION OF INDIAN RIVER COUNTY, FLORIDA, AMENDING THE COUNTY BUDGET OFFICER'S ESTIMATES OF RECEIPTS OTHER THAN TAXES AND OF BALANCES TO BE BROUGHT FORWARD FOR FISCAL YEAR 2023-2024 AND ADOPTING A FINAL BUDGET FOR THE GENERAL FUND. WHEREAS, the Budget Officer of Indian River County has ascertained the needs and the fiscal policy of the Board of County Commissioners for the ensuing fiscal year and did prepare and present to the Board a tentative budget for fiscal year 2023-2024 including all estimates of receipts, taxes to be levied, and balances expected to be brought forward and all estimated expenditures, reserves, and balances to be carried over at the end of the year; and WHEREAS, the Board of County Commissioners of Indian River County did examine the tentative budget and held public hearings, pursuant to law, to consider input from the citizens of Indian River County with respect to taxes to be levied and the amounts and the use of money derived from the levy of taxes, NOW, THEREFORE, BE IT RESOLVED BY THE BOARD OF COUNTY COMMISSIONERS OF INDIAN RIVER COUNTY, FLORIDA, that: The County Budget Officer's estimates of receipts other than taxes and of balances to be brought forward for the General Fund are hereby revised as set forth in Exhibit "A" attached hereto. 2. The Board of County Commissioners of Indian River County hereby adopts the budget as set forth in Exhibit "A" attached hereto, as the final budget for fiscal year 2023-2024 for the General Fund. The resolution was moved for adoption by Commissioner , and the motion was seconded by Commissioner and, upon being put to a vote, the vote was as follows: Chairman Joseph H. Earman Vice Chairman Susan Adams Commissioner Deryl Loar Commissioner Joseph E. Flescher Commissioner Laura Moss The Chairman thereupon declared the resolution duly passed and adopted this 20th day of September, 2023. BOARD OF COUNTY COMMISSIONERS INDIAN RIVER COUNTY, FLORIDA Attest: Ryan L. Butler Clerk of Court and Comptroller LZE 0 Clerk Attachment: EXHIBIT "A" Joseph H. Earman Chairman �f BUDGET SUMMARY INDIAN RIVER COUNTY BOARD OF COUNTY COMMISSIONERS FISCAL YEAR 2023/2024 TOTAL ESTIMATED REVENUES AND BALANCES $132,409,629 EXPENDITURES/EXPENSES: GENERAL General Government FUND ESTIMATED REVENUES: 74,450,283 Federal Sources $35,000 State Sources 2,783,270 Local Sources 9,003,002 Ad Valorem Taxes 94,088,098 Non -Ad Valorem Assessments 0 User Fees 0 Sub -Total 105,909,370 Less 5% per F. S. 129.01(2)(b) (5,295,468) Net 100,613,902 Interfund Transfers 30,723,410 Cash Forward -October 1, 2023 1,072,317 TOTAL ESTIMATED REVENUES AND BALANCES $132,409,629 EXPENDITURES/EXPENSES: General Government $25,749,079 Public Safety 74,450,283 Physical Environment 773,212 Transportation 1,027,947 Economic Environment 615,593 Human Services 7,340,381 Internal Services 0 Culture/Recreation 9,268,425 Court Related Costs 1,148,667 Interfund Transfers 9,682,176 TOTAL EXPENDITURESIEXPENSES 130,055,763 Reserve for Contingencies 2,353,866 Cash Forward -September 30, 2024 0 TOTAL APPROPRIATED EXPENDITURES AND RESERVES $132,409,629 EXHIBIT "A" RESOLUTION NO. 2023- A RESOLUTION OF INDIAN RIVER COUNTY, FLORIDA, ESTABLISHING THE TAX MILLAGE RATE TO BE LEVIED UPON ALL REAL AND PERSONAL TAXABLE PROPERTY IN INDIAN RIVER COUNTY, FLORIDA, FOR FISCAL YEAR 2023-2024 FOR THE INDIAN RIVER COUNTY GENERAL PURPOSE MUNICIPAL SERVICE TAXING UNIT. WHEREAS, the Budget Officer of Indian River County prepared and presented to the County Commission a tentative budget for the General Purpose Municipal Service Taxing Unit of Indian River County, Florida, for the fiscal year commencing on the first day of October, 2023, and ending on the 30th day of September, 2024, addressing each of the funds therein as provided by law, including all estimated receipts, taxes to be levied, and balances expected to be brought forward, and all estimated expenditures, reserves, and balances to be carried over at the end of the year; and WHEREAS, the Board of County Commissioners of Indian River County held a public workshop to consider and amend the tentative budget as presented; and WHEREAS, the Board did prepare a statement summarizing all of the tentative budgets showing for each budget and for the total of all budgets, proposed tax millages, the balances and reserves, and the total of each major classification of the receipts and expenditures classified according to accounts prescribed by the appropriate state agencies; and WHEREAS, the proposed millage rate for the General Purpose Municipal Service Taxing Unit is above the rolled back rate of 1.0408 by 10.55%, and WHEREAS, the Board of County Commissioners of Indian River County did hold a public hearing to review and adopt a tentative budget; and WHEREAS, the final budget hearing has been properly advertised and held in accordance with applicable Florida law, NOW, THEREFORE, BE IT RESOLVED BY THE BOARD OF COUNTY COMMISSIONERS OF INDIAN RIVER COUNTY, FLORIDA, that this Board does herewith levy upon all real and personal taxable property in Indian River County, Florida, within the unit, for fiscal year 2023-2024, a tax of 1.1506 mills on the dollar for the purpose of funding the General Purpose Municipal Service Taxing Unit of Indian River County; BE IT FURTHER RESOLVED that the millage as adopted herein shall be filed in the Office of the County Budget Officer and in the Public Records; and the County Budget Officer shall transmit forthwith a certified copy of this resolution to the Property Appraiser for Indian River County, to the Tax Collector for Indian River County, and to the Department of Revenue of the State of Florida. The resolution was moved for adoption by Commissioner , and the motion was seconded by Commissioner and, upon being put to a vote, the vote was as follows: Chairman Joseph H. Earman Vice Chairman Susan Adams Commissioner Deryl Loar Commissioner Joseph E. Flescher Commissioner Laura Moss The Chairman thereupon declared the resolution duly passed and adopted this 20th day of September, 2023. BOARD OF COUNTY COMMISSIONERS Attest: Ryan L. Butler INDIAN RIVER COUNTY, FLORIDA Clerk of Court and Comptroller By Clerk Joseph H. Earman Chairman RESOLUTION NO. 2023- A RESOLUTION OF INDIAN RIVER COUNTY, FLORIDA, AMENDING THE COUNTY BUDGET OFFICER'S ESTIMATES OF RECEIPTS OTHER THAN TAXES AND OF BALANCES TO BE BROUGHT FORWARD FOR FISCAL YEAR 2023-2024 AND ADOPTING A FINAL BUDGET FOR THE INDIAN RIVER COUNTY GENERAL PURPOSE MUNICIPAL SERVICE TAXING UNIT. WHEREAS, the Budget Officer of Indian River County has ascertained the needs and the fiscal policy of the Board of County Commissioners for the ensuing fiscal year and did prepare and present to the Board a tentative budget for fiscal year 2023-2024 including all estimates of receipts, taxes to be levied, and balances expected to be brought forward and all estimated expenditures, reserves, and balances to be carried over at the end of the year; and WHEREAS, the Board of County Commissioners of Indian River County did examine the tentative budget and held public hearings, pursuant to law, to consider input from the citizens of Indian River County with respect to taxes to be levied and the amounts and the use of money derived from the levy of taxes, NOW, THEREFORE, BE IT RESOLVED BY THE BOARD OF COUNTY COMMISSIONERS OF INDIAN RIVER COUNTY, FLORIDA, that: The County Budget Officer's estimates of receipts other than taxes and of balances to be brought forward for the General Purpose Municipal Service Taxing Unit are hereby revised as set forth in Exhibit "A" attached hereto. 2. The Board of County Commissioners of Indian River County hereby adopts the budget as set forth in Exhibit "A" attached hereto, as the final budget for fiscal year 2023-2024 for the General Purpose Municipal Service Taxing Unit. The resolution was moved for adoption by Commissioner and the motion was seconded by Commissioner and, upon being put to a vote, the vote was as follows: Chairman Joseph H. Earman Vice Chairman Susan Adams Commissioner Deryl Loar Commissioner Joseph E. Flescher Commissioner Laura Moss The Chairman thereupon declared the resolution duly passed and adopted this 20th day of September, 2023. BOARD OF COUNTY COMMISSIONERS INDIAN RIVER COUNTY, FLORIDA Attest: Ryan L. Butler Clerk of Court and Comptroller am Clerk Attachment: EXHIBIT "A" Joseph H. Earman Chairman BUDGET SUMMARY INDIAN RIVER COUNTY BOARD OF COUNTY COMMISSIONERS FISCAL YEAR 2023/2024 TOTAL ESTIMATED REVENUES AND BALANCES $49,903,560 E X P E N D I T U R ES I E X P E N S E S: MUNICIPAL General Government SERVICE Public Safety TAXING UNIT ESTIMATED REVENUES: 458,939 Federal Sources $0 State Sources 17,077,758 Local Sources 15,741,381 Ad Valorem Taxes 17,057,641 Non -Ad Valorem Assessments 0 User Fees 0 Sub -Total 49,876,780 Less 5% per F. S. 129.01(2)(b) (2,493,839) Net 47,382,941 Interfund Transfers 0 Cash Forward -October 1, 2023 2,520,619 TOTAL ESTIMATED REVENUES AND BALANCES $49,903,560 E X P E N D I T U R ES I E X P E N S E S: General Government $2,717,157 Public Safety 749,649 Physical Environment 458,939 Transportation 494,164 Economic Environment 0 Human Services 0 Internal Services 0 Culture/Recreation 5,899,554 Court Related Costs 0 Interfund Transfers 38,979,647 TOTAL EXPENDITURES/EXPENSES 49,299,110 Reserve for Contingencies 604,450 Cash Forward -September 30, 2024 0 TOTAL APPROPRIATED EXPENDITURES AND RESERVES $49,903,560 EXHIBIT "A" A(J'� RESOLUTION NO. 2023- A RESOLUTION OF INDIAN RIVER COUNTY, FLORIDA, AMENDING THE COUNTY BUDGET OFFICER'S ESTIMATES OF RECEIPTS OTHER THAN TAXES AND OF BALANCES TO BE BROUGHT FORWARD FOR FISCAL YEAR 2023-2024 AND ADOPTING A FINAL BUDGET FOR THE TRANSPORTATION FUND. WHEREAS, the Budget Officer of Indian River County has ascertained the needs and the fiscal policy of the Board of County Commissioners for the ensuing fiscal year and did prepare and present to the Board a tentative budget for fiscal year 2023-2024, including all estimates of receipts, taxes to be levied, and balances expected to be brought forward and all estimated expenditures, reserves, and balances to be carried over at the end of the year; and WHEREAS, the Board of County Commissioners of Indian River County did examine the tentative budget and held public hearings, pursuant to law, to consider input from the citizens of Indian River County with respect to taxes to be levied and the amounts and the use of money derived from the levy of taxes, NOW, THEREFORE, BE IT RESOLVED BY THE BOARD OF COUNTY COMMISSIONERS OF INDIAN RIVER COUNTY, FLORIDA, that: 1. The County Budget Officer's estimates of receipts other than taxes and of balances to be brought forward for the Transportation Fund are hereby revised as set forth in Exhibit "A" attached hereto. 2. The Board of County Commissioners of Indian River County hereby adopts the budget as set forth in Exhibit "A" attached hereto, as the final budget for fiscal year 2023-2024 for the Transportation Fund. The resolution was moved for adoption by Commissioner , and the motion was seconded by Commissioner and, upon being put to a vote, the vote was as follows: Chairman Joseph H. Earman Vice Chairman Susan Adams Commissioner Deryl Loar Commissioner Joseph E. Flescher Commissioner Laura Moss The Chairman thereupon declared the resolution duly passed and adopted this 20th day of September, 2023. BOARD OF COUNTY COMMISSIONERS INDIAN RIVER COUNTY, FLORIDA Attest: Ryan L. Butler Clerk of Court and Comptroller By By Clerk Attachment: EXHIBIT "A" Joseph H. Earman Chairman 0 BUDGET SUMMARY INDIAN RIVER COUNTY BOARD OF COUNTY COMMISSIONERS FISCAL YEAR 2023/2024 TOTAL ESTIMATED REVENUES AND BALANCES $23,238,226 EXPENDITURES/EXPENSES: TRANSPORTATION General Government FUND ESTIMATED REVENUES: 0 Federal Sources $0 State Sources 3,210,000 Local Sources 1,333,000 Ad Valorem Taxes 0 Non -Ad Valorem Assessments 0 User Fees 0 Sub -Total 4,543,000 Less 5% per F. S. 129.01(2)(b) (214,650) Net 4,328,350 Interfund Transfers 17,603,916 Cash Forward -October 1, 2023 1,305,960 TOTAL ESTIMATED REVENUES AND BALANCES $23,238,226 EXPENDITURES/EXPENSES: General Government $491,501 Public Safety 0 Physical Environment 1,645,730 Transportation 19,876,195 Economic Environment 0 Human Services 0 Internal Services 0 Culture/Recreation 0 Court Related Costs 0 Interfund Transfers 242,941 TOTAL EXPENDITURES/EXPENSES 22,256,367 Reserve for Contingencies 981,859 Cash Forward -September 30, 2024 0 TOTAL APPROPRIATED EXPENDITURES AND RESERVES $23,238,226 EXHIBIT "A" RESOLUTION NO. 2023- A RESOLUTION OF INDIAN RIVER COUNTY, FLORIDA, ESTABLISHING THE TAX MILLAGE RATE TO BE LEVIED UPON ALL REAL AND PERSONAL TAXABLE PROPERTY IN INDIAN RIVER COUNTY, FLORIDA, FOR FISCAL YEAR 2023-2024 FOR THE INDIAN RIVER COUNTY EMERGENCY SERVICES DISTRICT. WHEREAS, the Budget Officer of Indian River County prepared and presented to the County Commission a tentative budget for the Emergency Services District of Indian River County, Florida, for the fiscal year commencing on the first day of October, 2023, and ending on the 30th day of September, 2024, addressing each of the funds therein as provided by law, including all estimated receipts, taxes to be levied, and balances expected to be brought forward, and all estimated expenditures, reserves, and balances to be carried over at the end of the year; and WHEREAS, the Board of County Commissioners of Indian River County held a public workshop to consider and amend the tentative budget as presented; and WHEREAS, the Board did prepare a statement summarizing all of the tentative budgets showing for each budget and for the total of all budgets, proposed tax millages, the balances and reserves, and the total of each major classification of the receipts and expenditures classified according to accounts prescribed by the appropriate state agencies; and WHEREAS, the proposed millage rate for the Emergency Services District is above the rolled back rate of 2.1305 by 10.45%; and WHEREAS, the Board of County Commissioners of Indian River County did hold a public hearing to review and adopt a tentative budget; and WHEREAS, the final budget hearing has been properly advertised and held in accordance with applicable Florida law, NOW, THEREFORE, BE IT RESOLVED BY THE BOARD OF COUNTY COMMISSIONERS OF INDIAN RIVER COUNTY, FLORIDA, that this Board, on behalf of the Indian River County Emergency Services District, does herewith levy upon all real and personal taxable property in Indian River County, Florida, within the district, for fiscal year 2023-2024, a tax of 2.3531 mills on the dollar for the purpose of funding the Emergency Services District of Indian River County; BE IT FURTHER RESOLVED that the millage as adopted herein shall be filed in the Office of the County Budget Officer and in the Public Records; and the County Budget Officer shall transmit forthwith a certified copy of this resolution to the Property Appraiser for Indian River County, to the Tax Collector for Indian River County, and to the Department of Revenue of the State of Florida. The resolution was moved for adoption by Commissioner , and the motion was seconded by Commissioner and, upon being put to a vote, the vote was as follows: Chairman Joseph H. Earman Vice Chairman Susan Adams Commissioner Deryl Loar Commissioner Joseph E. Flescher Commissioner Laura Moss The Chairman thereupon declared the resolution duly passed and adopted this 20th day of September, 2023. BOARD OF COUNTY COMMISSIONERS Attest: Ryan L. Butler INDIAN RIVER COUNTY, FLORIDA Clerk of Court and Comptroller 10 Clerk By Joseph H. Earman Chairman In• RESOLUTION NO. 2023- A RESOLUTION OF INDIAN RIVER COUNTY, FLORIDA, AMENDING THE COUNTY BUDGET OFFICER'S ESTIMATES OF RECEIPTS OTHER THAN TAXES AND OF BALANCES TO BE BROUGHT FORWARD FOR FISCAL YEAR 2023-2024 AND ADOPTING A FINAL BUDGET FOR THE EMERGENCY SERVICES DISTRICT. WHEREAS, the Budget Officer of Indian River County has ascertained the needs and the fiscal policy of the Board of County Commissioners for the ensuing fiscal year and did prepare and present to the Board a tentative budget for fiscal year 2023-2024, including all estimates of receipts, taxes to be levied, and balances expected to be brought forward and all estimated expenditures, reserves, and balances to be carried over at the end of the year; and WHEREAS, the Board of County Commissioners of Indian River County did examine the tentative budget and held public hearings, pursuant to law, to consider input from the citizens of Indian River County with respect to taxes to be levied and the amounts and the use of money derived from the levy of taxes, NOW, THEREFORE, BE IT RESOLVED BY THE BOARD OF COUNTY COMMISSIONERS OF INDIAN RIVER COUNTY, FLORIDA, that: The County Budget Officer's estimates of receipts other than taxes and of balances to be brought forward for the Emergency Services District are hereby revised as set forth in Exhibit "A" attached hereto. 2. The Board of County Commissioners of Indian River County, on behalf of the Indian River County Emergency Services District, hereby adopts the budget as set forth in Exhibit "A" attached hereto, as the final budget for fiscal year 2023-2024 for the Emergency Services District. The resolution was moved for adoption by Commissioner , and the motion was seconded by Commissioner and, upon being put to a vote, the vote was as follows: Chairman Joseph H. Earman Vice Chairman Susan Adams Commissioner Deryl Loar Commissioner Joseph E. Flescher Commissioner Laura Moss The Chairman thereupon declared the resolution duly passed and adopted this 20th day of September, 2023. BOARD OF COUNTY COMMISSIONERS INDIAN RIVER COUNTY, FLORIDA Attest: Ryan L. Butler Clerk of Court and Comptroller as am Clerk Attachment: EXHIBIT "A" Joseph H. Earman Chairman /g BUDGET SUMMARY INDIAN RIVER COUNTY BOARD OF COUNTY COMMISSIONERS FISCAL YEAR 2023/2024 ESTIMATED REVENUES: Federal Sources State Sources Local Sources Ad Valorem Taxes Non -Ad Valorem Assessments User Fees Sub -Total Less 5% per F. S. 129.01(2)(b) Net Interfund Transfers Cash Forward -October 1, 2023 TOTAL ESTIMATED REVENUES AND BALANCES EXPENDITURES/EXPENSES: General Government Public Safety Physical Environment Transportation Economic Environment Human Services Internal Services Culture/Recreation Court Related Costs Interfund Transfers TOTAL EXPENDITURESIEXPENSES Reserve for Contingencies Cash Forward -September 30, 2024 TOTAL APPROPRIATED EXPENDITURES AND RESERVES EMERGENCY SERVICES DISTRICT $0 60,000 9,048,225 51,455, 223 0 0 60,563,448 (3,028,172) 57,535,276 0 1,609, 530 $59,144,806 $1,179,290 55,455,162 0 0 0 0 0 0 0 0 56,634,452 2,510,354 0 $59,144,806 EXHIBIT "A" ME RESOLUTION NO. 2023- A RESOLUTION OF INDIAN RIVER COUNTY SOLID WASTE DISPOSAL DISTRICT ESTABLISHING THE ASSESSMENT RATE TO BE LEVIED UPON ALL REAL TAXABLE PROPERTY IN INDIAN RIVER COUNTY, FLORIDA, FOR FISCAL YEAR 2023-2024 FOR THE SOLID WASTE DISPOSAL DISTRICT. WHEREAS, the Budget Officer of Indian River County prepared and presented to the Board of the Solid Waste Disposal District, a dependent special district of Indian River County, Florida, a tentative budget for the Solid Waste Disposal District of Indian River County, Florida, for the fiscal year commencing on the first day of October, 2023, and ending on the 30th day of September, 2024, addressing each of the funds therein as provided by law, including all estimated receipts, assessments, and balances expected to be brought forward, and all estimated expenditures, reserves, and balances to be carried over at the end of the year; and WHEREAS, the Board held a public workshop to consider and amend the tentative budget as presented; and WHEREAS, the Board did prepare a statement summarizing all of the tentative budgets showing for each budget and for the total of all budgets, proposed assessments, the balances and reserves, and the total of each major classification of the receipts and expenditures classified according to accounts prescribed by the appropriate state agencies; and WHEREAS, the Board did hold a public hearing to review and adopt a tentative budget; and WHEREAS, the final budget hearing has been properly advertised and held in accordance with applicable Florida law, NOW, THEREFORE, BE IT RESOLVED BY THE BOARD OF THE SOLID WASTE DISPOSAL DISTRICT OF INDIAN RIVER COUNTY, FLORIDA, that the Board does herewith assess a rate of $100.69 per Residential Waste Generation Unit; $63.70 per Commercial Waste Generation Unit; and a readiness -to -use fee of $36.76 per Waste Generation Unit. BE IT FURTHER RESOLVED that the assessments as adopted herein shall be filed in the Office of the County Budget Officer and in the Public Records; and the County Budget Officer shall transmit forthwith a certified copy of this resolution to the Property Appraiser for Indian River County, to the Tax Collector for Indian River County, and to the Department of Revenue of the State of Florida. The resolution was moved for adoption by Commissioner , and the motion was seconded by Commissioner and, upon being put to a vote, the vote was as follows: Chairman Joseph H. Earman Vice Chairman Susan Adams Commissioner Deryl Loar Commissioner Joseph E. Flescher Commissioner Laura Moss The Chairman thereupon declared the resolution duly passed and adopted this 20th day of September, 2023. SOLID WASTE DISPOSAL DISTRICT INDIAN RIVER COUNTY, FLORIDA Attest: Ryan L. Butler Clerk of Court and Comptroller By By Clerk Joseph H. Earman Chairman a� RESOLUTION NO. 2023- A RESOLUTION OF INDIAN RIVER COUNTY, FLORIDA, AMENDING THE COUNTY BUDGET OFFICER'S ESTIMATES OF RECEIPTS OTHER THAN TAXES AND OF BALANCES TO BE BROUGHT FORWARD FOR FISCAL YEAR 2023-2024 AND ADOPTING A FINAL BUDGET FOR THE SOLID WASTE DISPOSAL DISTRICT. WHEREAS, the Budget Officer of Indian River County has ascertained the needs and the fiscal policy of the Board of County Commissioners for the ensuing fiscal year and did prepare and present to the Board a tentative budget for fiscal year 2023-2024, including all estimates of receipts, taxes to be levied, and balances expected to be brought forward and all estimated expenditures, reserves, and balances to be carried over at the end of the year; and WHEREAS, the Board of County Commissioners of Indian River County did examine the tentative budget and held public hearings, pursuant to law, to consider input from the citizens of Indian River County with respect to taxes to be levied and the amounts and the use of money derived from the levy of taxes, NOW, THEREFORE, BE IT RESOLVED BY THE BOARD OF COUNTY COMMISSIONERS OF INDIAN RIVER COUNTY, FLORIDA, that: The County Budget Officer's estimates of receipts other than taxes and of balances to be brought forward for the Solid Waste Disposal District are hereby revised as set forth in Exhibit "A" attached hereto. 2. The Board of County Commissioners of Indian River County, on behalf of the Solid Waste Disposal District, a dependent special district of Indian River County, Florida, hereby adopts the budget as set forth in Exhibit "A" attached hereto, as the final budget for fiscal year 2023-2024 for the Solid Waste Disposal District. The resolution was moved for adoption by Commissioner , and the motion was seconded by Commissioner and, upon being put to a vote, the vote was as follows: Chairman Joseph H. Earman Vice Chairman Susan Adams Commissioner Deryl Loar Commissioner Joseph E. Flescher Commissioner Laura Moss The Chairman thereupon declared the resolution duly passed and adopted this 20th day of September, 2023. BOARD OF COUNTY COMMISSIONERS INDIAN RIVER COUNTY, FLORIDA Attest: Ryan L. Butler Clerk of Court and Comptroller LIM m Clerk Attachment: EXHIBIT "A" Joseph H. Earman Chairman BUDGET SUMMARY INDIAN RIVER COUNTY BOARD OF COUNTY COMMISSIONERS FISCAL YEAR 2023/2024 $343,675 SOLID 0 WASTE 24,433,798 DISPOSAL 0 DISTRICT ESTIMATED REVENUES: Human Services Federal Sources $0 State Sources 0 Local Sources 5,430,500 Ad Valorem Taxes 0 Non -Ad Valorem Assessments 19,655,562 User Fees 0 Sub -Total 25,086,062 Less 5% per F. S. 129.01(2)(b) (1,254,303) Net 23,831,759 Interfund Transfers 0 Cash Forward -October 1, 2023 1,000,000 TOTAL ESTIMATED REVENUES AND BALANCES $24,831,759 EXPENDITURES/EXPENSES: General Government $343,675 Public Safety 0 Physical Environment 24,433,798 Transportation 0 Economic Environment 0 Human Services 0 Internal Services 0 Culture/Recreation 0 Court Related Costs 0 Interfund Transfers 0 TOTAL EXPENDITURES/EXPENSES 24,777,473 Reserve for Contingencies 54,286 Cash Forward -September 30, 2024 0 TOTAL APPROPRIATED EXPENDITURES AND RESERVES $24,831,759 EXHIBIT "A" �3 RESOLUTION NO. 2023- A RESOLUTION OF INDIAN RIVER COUNTY, FLORIDA, ESTABLISHING THE ASSESSMENT RATES TO BE LEVIED UPON CERTAIN REAL PROPERTY IN INDIAN RIVER COUNTY FOR FISCAL YEAR 2023-2024 FOR ALL THE NON -AD VALOREM ASSESSMENTS. WHEREAS, the Budget Officer of Indian River County has ascertained the needs and the fiscal policy of the Board of County Commissioners for the ensuing fiscal year and did prepare and present to the Board a tentative budget for all of the street lighting municipal service benefit units established pursuant to The Code of Indian River, Florida, along with the East Gifford Watershed Area Municipal Service Benefit Unit (MSBU),Vero Lake Estates MSBU and North County Water Assessment established pursuant to The Code of Indian River, Florida, and WHEREAS, the Board of County Commissioners of Indian River County did examine the tentative budgets of all of the aforementioned municipal service benefit units and held public hearings, pursuant to law, to consider input from the citizens of Indian River County with respect to the special assessments to be levied and the amounts and the use of money derived from the levy of the special assessments, NOW, THEREFORE, BE IT RESOLVED BY THE BOARD OF COUNTY COMMISSIONERS OF INDIAN RIVER COUNTY, FLORIDA, that: The Board of County Commissioners of Indian River County hereby adopts and levies the special assessments set forth in Exhibit "A" attached hereto as the final amounts for fiscal year 2023-2024 for all non -ad valorem assessments in each municipal service benefit unit set forth therein. The resolution was moved for adoption by Commissioner the motion was seconded by Commissioner vote, the vote was as follows: Chairman Joseph H. Earman Vice Chairman Susan Adams Commissioner Deryl Loar Commissioner Joseph E. Flescher Commissioner Laura Moss and and, upon being put to a The Chairman thereupon declared the resolution duly passed and adopted this 20th day of September, 2023. BOARD OF COUNTY COMMISSIONERS INDIAN RIVER COUNTY, FLORIDA Attest: Ryan L. Butler Clerk of Court and Comptroller By Clerk Attachment: EXHIBIT "A" Joseph H. Earman Chairman BUDGET SUMMARY INDIAN RIVER COUNTY BOARD OF COUNTY COMMISSIONERS FISCAL YEAR 2023/2024 Vero Lake Estates M.S.B.U. East Gifford Stormwater M.S.B.U. North County Water Assesment Gifford Laurelwood Rockridge Vero Highlands Porpoise Point Laurel Court Tierra Linda Vero Shores Ixora Park Royal Poinciana Roseland Whispering Pines Moorings Walker's Glen Glendale Lakes Floralton Beach West Wabasso Oceanside Oslo Park $50.00 Per Parcel/Acre $10.00 Per Parcel/Acre $298.03 Per Parcel $21.00 Per Parcel/Acre $38.00 Per Parcel/Acre $3.00 Per Parcel/Acre $43.00 Per Parcel/Acre $7.00 Per Parcel/Acre $46.00 Per Parcel/Acre $48.00 Per Parcel/Acre $29.00 Per Parcel/Acre $29.00 Per Parcel/Acre $44.00 Per Parcel/Acre $1.00 Per Parcel/Acre $16.00 Per Parcel/Acre $9.00 Per Parcel/Acre $20.00 Per Parcel/Acre $40.00 Per Parcel/Acre $45.00 Per Parcel/Acre $18.00 Per Parcel/Acre $51.00 Per Lot $20.00 Per Lot EXHIBIT "A" O�� RESOLUTION NO. 2023- A RESOLUTION OF INDIAN RIVER COUNTY, FLORIDA, ADOPTING A FINAL BUDGET FOR FISCAL YEAR 2023-2024 FOR CERTAIN NONTAXING FUNDS OF INDIAN RIVER COUNTY. WHEREAS, the Board of County Commissioners of Indian River County has held the necessary budget hearings as provided by Florida law, has considered all expenditures set forth in the budgets, and now determines that adoption of the budgets is in the best interest of the citizens of Indian River County; NOW, THEREFORE, BE IT RESOLVED BY THE BOARD OF COUNTY COMMISSIONERS OF INDIAN RIVER COUNTY, FLORIDA, that the Board of County Commissioners hereby adopts the budgets set forth for the following funds: Special Revenue Funds $ 44,517,269 Other Debt Service Fund $ 500,000 Capital Projects $ 52,511,479 Enterprise Funds $ 69,351,969 Internal Service Funds $ 50,492,843 The resolution was moved for adoption by Commissioner , and the motion was seconded by Commissioner and, upon being put to a vote, the vote was as follows: Chairman Joseph H. Earman Vice Chairman Susan Adams Commissioner Deryl Loar Commissioner Joseph E. Flescher Commissioner Laura Moss The Chairman thereupon declared the resolution duly passed and adopted this 20th day of September, 2023. BOARD OF COUNTY COMMISSIONERS INDIAN RIVER COUNTY, FLORIDA Attest: Ryan L. Butler Clerk of Court and Comptroller LIM am Clerk Attachment: EXHIBIT "A" Joseph H. Earman Chairman BUDGET SUMMARY INDIAN RIVER COUNTY BOARD OF COUNTY COMMISSIONERS FISCAL YEAR 2023/2024 EXHIBIT "A" SPECIAL DEBT INTERNAL REVENUE SERVICE CAPITAL ENTERPRISE SERVICE FUNDS FUND PROJECTS FUNDS FUNDS ESTIMATED REVENUES: Federal Sources $11,610,879 $0 $476,615 $0 $0 State Sources 5,835,496 500,000 4,886,009 0 0 Local Sources 16,940,376 0 27,958,750 1,179,000 2,521,000 Ad Valorem Taxes 0 0 0 0 0 Non -Ad Valorem Assessments 533,371 0 0 0 0 User Fees 0 0 0 55,556,150 43,753,680 Sub -Total 34,920,122 500,000 33,321,374 56,735,150 46,274,680 Less 5% per F. S. 129.01(2)(b) (1,357,057) (25,000) (1,666,069) (2,836,558) (409,209) Net 33,563,065 475,000 31,655,305 53,898,592 45,865,471 Interfund Transfers 286,247 0 154,188 242,941 48,250 Cash Forward -October 1, 2023 10,667,957 25,000 20,701,986 15,210,436 4,579,122 TOTAL ESTIMATED REVENUES AND BALANCES $44,517,269 $500,000 $52,511,479 $69,351,969 $50,492,843 EXPENDITURES/EXPENSES: General Government $1,799,100 $482,750 $7,925,000 $0 $0 Public Safety 2,820,189 0 9,102,993 6,149,982 0 Physical Environment 50,000 0 7,430,070 54,870,819 0 Transportation 17,790,278 0 23,234,228 0 0 Economic Environment 0 0 0 0 0 Human Services 6,521,021 0 0 0 0 Internal Services 0 0 0 0 50,324,934 Culture/Recreation 14,591,966 0 4,665,000 3,987,277 0 Court Related Costs 425,187 0 0 0 0 Interfund Transfers 0 0 154,188 0 0 TOTAL EXPENDITURES/EXPENSES 43,997,741 482,750 52,511,479 65,008,078 50,324,934 Reserve for Contingencies 518,944 0 0 897,507 167,909 Cash Forward -September 30, 2024 584 17,250 0 3,446,384 0 TOTAL APPROPRIATED EXPENDITURES AND RESERVES $44,517,269 $500,000 $52,511,479 $69,351,969 $50,492,843 EXHIBIT "A" E1 \6ORVO FINAL BUDGET HEARING FISCAL YEAR 2023/2024 Wednesday, September 20, 2023 5:01 Pm 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 \i1\1llrr 7 2023/24 BUDGET OVERVIEW FY 2022/23 Beginning Budget $451,964,531 FY 2023/24 Proposed Budget $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 wit[ School District ► Retirement Rate Increase - $4,408,702 Countywide (including Constitutional Officers) ► Continued focus on deferred maintenance, capital and renewal & 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. 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% 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 ► 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) payme 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 budget. Make a motion to approve millage rate and adopt millag resolution. Make a motion to approve dollar amount and adopt budget resolution. 4 MUNICIPAL SERVICE TAXING UNIT Proposed Millage is rolled -back rate budget 1. 1506, 10.55% above th of 1.0408. The proposed is $49,903,,560. o; Open for public comments. Consider any proposed changes to budget. Make a motion to approve millage rate and adopt millac resolution. Make a motion to approve dollar amount and adopt budget resolution. w TRANSPORTATION FUND The proposed budget is $23,238,226. Po. Open for public comments. � Consider any proposed changes to budget. Make a motion to approve dollar amount and adopt budget resolution. n LA EMERGENCY SERVICES DISTRIC 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 budget. Make a motion to approve millage rate and adopt millage resolution. Make a motion to approve dollar amount and adopt budget resolution. AGGREGATE MILEAGE Proposed millage is 6.1307 and is 10.68% above the rolled -back rate of 5.5389. SOLID WASTE DISPOSAL DISTRICT Announce 2023/2024 proposed charges and budget. 1 $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 a resolution to approve non -ad valorem residential and commercial waste generation unit charges and readiness -to -use fees. Make a motion to adopt budget resolution. NON -AD VALOREM ASSESSMENTS 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 (Per Parcel) $298.03 STREETLIGHTING DISTRICTS Description Charge Per Parcel Acre/Lot Description Parcel Acre/Lot 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 a resolution to approve the Non -Ad Valorem Assessment charges. NON -AD VALOREM DOLLAR BUDGETS ► Announce 2023/2024 proposed budget. Fund Description Dollar Amount I . 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 budget resolution.