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Home My WebLink About07/09/2025 ,Cb task jig --1<c ' N't 1 71 " r ---. ' • '` ''' ' i A.N 47-C ORO t * . 1 BUDGET WORKSHOP , July 9, 2025 1 Fiscal Year 2025/2026 Clerk to the Board ''. . , . • . . . , • . ' 0 BUDGET\ .WORKSHOP . 1 : . 11 II . • 1 4. 714 *1.... OR . . . ... . • . . . July 9, 2025 • •. _.,. , , • 1 ,.... , • , Fiscal Year 2025/2026 _. ....,, k . . , . . . . . . . . . . . . . . . . ... . . .-- . . . TABLE OF CONTENTS 0 Constitutional Officers Budget Requests Non-Departmental Budget Requests(Continued) Clerk of Circuit Court 62 State Attorney 197 Tax Collector 68 Public Defender 203 Property Appraiser 70 Medical Examiner 209 Sheriff 85 State Forest Service 221 Supervisor of Elections 148 IRC Chamber of Commerce Economic Development 225 Non-Departmental Budget Requests Mental Health Association in Indian River County 235 New Horizons of the Treasure Coast,Inc. 158 United Against Poverty 244 State Health Department 168 211 Palm Beach/Treasure Coast 253 Treasure Coast Regional Planning Council 172 Veterans Council of Indian River County 262 • Department of Juvenile Justice 174 Senior Resource Association,Inc.(Transportation) 271 Medicaid 176 Senior Resource Association,Inc.(Senior Services) 280 Environmental Control Board 178 Gifford Youth Achievement Center,Inc. 289 Court Administration 180 Progressive Civic League of Gifford,Inc. 298 Guardian Ad Litem Program-19th Circuit 187 Treasure Coast Homeless Services Council,Inc. 307 Victim Assistance 194 Indian River County School District 318 BOARD OF COUNTY COMMISSIONERS tkrr 110 * tlittp.._ July 2,2025 Board of County Commissioners Indian River County 1801 27th Street Vero Beach, FL 32960 Honorable Members of the Board of County Commissioners, It is my privilege to present the recommended FY 2025/2026 Budget,which continues our tradition of fiscal prudence for Indian River County. I am recommending a FY 2025/2026 budget of$597,623,132,compared to the FY 2024/2025 budget of$670,928,243(as of March 31,2025)this is an overall decrease of$73,305,111 or 10.9%. The development of this budget reflects the Board of County Commissioners'consistentfiscally conservative approach to budgeting,holding the General Fund and the unincorporated Municipal Service Taxing Unit(MSTU)millage rates constant for the sixth consecutive year and the Emergency Services District millage rate constant for the fifth consecutive year;. The County's strong financial foundation was established over many previous budget cycles with budget discipline,sound financial planning, and commitment to providing necessary local government services responsive to the residents and • businesses of Indian River County. I would like to thank our department directors and the Office of Management and Budget for their diligence and commitment to developing a budget that is fiscally responsible. Economic and Fiscal Landscape As we prepared this recommended budget,we were cautious in our approach in large measure,due to an awareness of our state and community's current,and more so future,fiscal landscape.The County's real estate market is experiencing a softening that could impact future revenues.Sellers see houses listed on the market for longer periods of time and many are reducing asking prices.This is supported by an analysis by ResiClub where Indian River County ranked 5th among 384 metropolitan areas with the steepest year-over-year price decreases in 2024. Recent trends suggest a decline, or more of a leveling, in home starts and this is evidenced in Indian River County by a reduction in both building permit and impact fee revenues.The Florida Economic Estimating Conference's most recent quarterly update(February2025)indicates a fluctuation in private single-family home starts that will ultimately level until 2027-2028 when they project a moderate increase.Greatervolatility is expected in the short term for multi-family housing starts,with an increase projected for 2027-2028. See below Florida TaxWatch's 1st Quarter 2025 Economic Forecast infographic. The proverbial sky is not falling, but TaxWatch forecasts 2027 as the year in which the state may be most susceptible to experiencing less than favorable economic conditions.The above forecasts are echoed by many economists,whether the year is 2027 or 2028. Many of these forecasts were made prior to the recent legislative session and the significant attention surrounding local government taxes(local option sales taxes and property taxes). • 5 Budget Priorities Workshop:We propose holding an April BOCC Budget Priorities Workshop to update the Board on the County's mid-year financial condition, and to the extent possible create a future budget scenario. S Paramunt to this workshop will be soliciting iting Board Member Priorities. Incremental Zero-Based Budgeting: Beginning next fiscal year, we will implement incremental zero-based budgeting. The intent will be to identify roughly three departments a year and start from a "zero base." The departments will develop their budget in which every expense must be justified.Zero-based budgeting involves a systematic approach to true up and justify every expense, prioritize activities and allocate resources based on strategic importance rather than historical spending. Al Task Force:According to the National Association of Counties'Al CountyCompass report,generative Al can transform local government services, fostering an environment that strengthens our budget position. Al Has proven effective in boosting productivity,improving communications,enhancing planning(and permitting)review, managing resources,improving public safety,and handling child and human services.Properly implemented,Al tools can serve as a key driver for cost-effective,high-quality services.A cross-departmentalAl task force willwork to navigate the complexities of Al and mitigate risk by developing clear guidelines, standards, procedures, and identifying the strategic selection of deployment areas. By taking these steps,we can better position our government to monitor and adapt to an evolving economic and fiscal environment to safeguard our ability to provide critical services for our residents. Investing in Our Organization and Workforce Over the past two fiscal years we've invested in the health of our organization through an assessment of the organization and addressing areas where staffing is not in line with the expectations of the levels of service provided.We have also invested in our employees;they are the heart and soul of our organization and work diligently to serve the residents of Indian River County. Our mission, Dedicated to Indian River County through Service Excellence, cannot just be a statement.It must permeate throughout the entire organization.Part of that includes ensuring we are appropriately staffed • to meet the demands and challenges of our community,and we are taking care of those who take care of our customers, the residents and businesses of Indian River County. Over the past two fiscal years, we have thoughtfully invested in staffing, adding 72.15 full time positions, including Constitutionals, and reorganized divisions and functions to better align resources with community expectations. Our 2024/2025 workforce surpassed pre-Great Recession levels,ensuring we meet evolving service demands.While needs still exist, in the current environment of uncertainty, we must be sensible in how we continue to renourish the organization. Departments submitted 90 requests to add (52) or reclassify (38) positions. Reclassifying some roles gives our departments the abilityto adapt to changes by using current employees to tackle new and expanded duties.The following table depicts those new positions requested and those recommended for FY 2025/2026. Full&Part Time by Department/Division NEW Requested NEW Recommended Reclass Requested Reclass Recommended County Attorney - - 3 3 Community Services 1 1 - - Parks,Recreation&Conservation 13 5 4 4 Emergency Services 5 3 3 4 Office of Management&Budget 2 2 - - Human Resources 2 1 - - Information Technology - - 5 1 Natural Resources -2* -2* 2 1 Planning&Development Services 2* 2* - - Building&Facilities Services 13 11 1 - Public Works 12 4 8 3 • Utility Services/SWDD 4 1 12 6 Total Positions Added 52 28 38 22 *Indicates transfer of two full-time personnel from Natural Resources to Planning&Development Services 7 Commissioners has only 22.6% (or$22.60 dollars for every$100 dollars of ad valorem revenue) of the General Fund available to fund County operations and services. 411 County Administration and staff have worked hard to control expenses for the upcoming year, recognizing the very real prospects of a contracting economy and uncertain fiscal future.Additional cuts would severely reduce or eliminate key local services provided by the General Fund. Raising the millage rate would also be fiscally reckless,especially with the Governor's Office and the Florida Legislature evaluating property taxes, their impact on homeowners, and local government service delivery with the intent of developing provisions to reduce taxes. Considering the County's ongoing commitment to public safety and the points discussed,I recommend a 6.0%increase to the Indian River County Sheriff's budget for FY2025/2026,amounting to a$4,734,717 increase,which is a total budget of $83,646,672.When drafting the current fiscalyear's budget,the County and the Sheriff agreed the Sheriff's Office would receive an increase proportional to its share of the General Fund Budget. For Fiscal Year 2024/2025,this amounted to $4.78 million, or 52.8% (excluding electric) of the General Fund Budget. Using the same formula where the Sheriff's Office receives an increase proportional to its share of the current year General Fund Budget,the Sheriff's budget for FiscalYear2025/2026 would increase by$4,583,732 based on the increase in ad valorem revenue from taxable value growth,with the Sheriff's office comprising 52.8%of the FY 2024/2025 original General Fund. However, I recommend a 6.0% increase for the Sheriff's Office budget, totaling $4,734,717, which represents 51.8%of the General Fund Budget. Understanding the future fiscal impact to the County is critical to the BOCC's decision concerning the allocation of fiscal resources to support the Sheriff's law enforcement,corrections,and courthouse operations. In simple terms,there is a high level of confidence that the Sheriff's budget,following a steep upward curve,and based on current trends,will grow beyond the capacity of the County to fund basic needs,absent increases in the millage rate and budget reductions.This is concerning given the forecasts for an economic slowdown on the horizon. • I believe it is critical to reiterate my caution from last year's budget message, echoed by the Board of County Commissioners at the budget workshop,regarding the Sheriff's escalating annual funding requests.These increases are fiscally unsustainable over time. Expenses must align more closely with available revenues, especially with the very realistic prospects of a contraction, or at the minimum a cooling, of the economy and potential structural changes to Florida's local government revenue streams.While it maynot be aperfect storm,thepath is analogous an earl track of g g early track tropical storm forecast to make landfall in 2027 or 2028.Proactive preparation to tighten or controlexpenses is essential to prepare for and navigate these future challenges. FY2025/2026 Budget Highlights The total proposed budget is$597,623,132,a decrease of$73,305,111 or 10.9%from the current year. Although,it should be noted this is an increase of$72,903,257 or 13.9%from the beginning budget of$524,719,875 for the currentfiscalyear. A detailed all-fund expense summary is contained in the exhibits following this message (pages 20 and 21). The following chart illustrates the 10-year trend in the County tax roll. The FY 2025/2026 General Fund tax roll is approximately$2.58 billion or 8.8% higher than the previous fiscal year. Although the current change in taxable values is positive,there is still uncertainty regarding future years'tax roll growth with many economists,while no longer forecasting a recession in 2025, still predict economic growth slowing in 2027. • 9 current needs,future demands,and the expectations of our community;embracing innovation,technology,and resiliency. • Public Safety:Protecting residents and property through effective and responsive fire rescue,emergency medical services,and emergency management. Promoting the safety and well-being of the community through effective planning and enforcement of community and life-safety standards. Quality of Life: Enhancing the quality of life to foster a thriving community for Indian River County residents by advancing programs and policies directed toward children, seniors,economic opportunity, attainable housing, community health, recreation, and public mobility. Revenue Outlook The tax roll increase provides additionalfunding(General Fund,MSTU Fund and Emergency Services District combined)for next fiscal year's budget in the amount of$14,866,535,with the revenue impacts detailed below: Half Cent Sales Tax is remaining flat. State Revenue Sharing is remaining flat. Optional Sales Tax is increasing by$754,000 or 2.7%. Gas taxes are increasing$164,969 or 2.5%collectively. Proposed Ad Valorem Tax Rates Based on the preliminary rolls and recommended expenses,the proposed millage rates are as follows: Comparison of Adopted Millage Rates to Proposed • Fund Description FY 2024/25 FY 2025/26 #Difference %Difference Adopted Millage Proposed Millage General Fund 3.5475 3.5475 0.0000 0.00% Land Acquisition Bond 2024 0.0639 0.0610 (0.0029) (4.54)% Subtotal Countywide Millage 3.6114 3.6085 (0.0029) (0.08)% MSTU Fund 1.1506 1.1506 0.0000 0.00% Emergency Services District 2.3531 2.3531 0.0000 0.00% Aggregate Millage 6.1198 6.1158 (0.0040) (0.07)0/0 The FY 2025/2026 proposed millage rates remain unchanged from the previous year's rates for the existing funds,with exception to the Land Acquisition Bond 2024 rate,as it will be decreasing by 0.0029 mills.The proposed Aggregate Millage rate is decreasing by 0.0040 mills or 0.07%to 6.1158 mills.This specific rate is not paid by any taxpayer but is rather an average millage rate required to be shown for comparative purposes. For illustrative purposes,the effect of the proposed millage rates on a home with an assessed value of$344,240(1)and a homestead exemption of$50,000 is shown in the following table. Typical House Comparison-Proposed vs.Current with 3.0%CPI Increase&$50,000 Homestead Exemption Proposed Millage FY 2024/25 FY 2025/26 $Inc/(Dec) %Inc/(Dec) Compared to Current Adopted Millage Proposed Millage Taxable Value $344,240 $354,567 $10,327 3.00% General Fund $1,043.82 $1,080.45 $36.63 3.51% Land Acquisition Bond 2024 $18.80 $18.58 ($0.22) (1.17)% Subtotal-Indian River Shores $1,062.62 $1,099.03 $36.41 3.43% Emergency Services District $692.38 $716.68 $24.30 3.51% Subtotal-All Other Incorporated Areas $1,755.00 $1,815.71 $60.71 3.46% . M.S.T.U.Fund $338.55 $350.44 $11.89 3.51% Total-Unincorporated Area $2,093.55 $2,166.15 $72.60 3.47% (1)Based on the average assessed value of all homestead properties in Indian River County as of June 2025. 11 to evaluate potential options to ensure that we can effectively address animal sheltering needs. The Animal Control Division of Emergency Services is prepared,if needed,to transition from enforcement and collection to • more of a direct animal management system including enforcement,collection,care,adoption,and disposition of stray, dangerous,and abandoned animals,which may include the acquisition and development of a county-owned and operated facility under the supervision of county staff and a licensed veterinarian. The Clerk of the Circuit Court has requested a $34,755 or 2.3% increase from the current year's budget. The budget request includes a cost-of-living increase for employees,along with the State-mandated retirement rate increases.This request also includes an additional 1.25 full-time positions, including an IT position,and additionalfunding for software needed to transmit data through existing criminal justice information systems. As previously mentioned,the Sheriff's recommended budget is$83,646,672,which is an increase of$4.73 million or 6.0%, over the current year's budget.As part of the request,$2,137,305 in Optional Sales Tax is being used to fund replacement vehicles and other eligible capital in the Sheriff's FY 2025/2026 budget request to further minimize the impact on the ad valorem tax supported funds. The proposed FY 2025/2026 budget includes a sixth year of partial funding for the School Resource Officers expense.The State continues to provide no funding for this mandate on School Districts. The Supervisor of Elections has requested an increase of $155,736 or 6.9%. This request includes a Geographic Information Systems Specialist position to manage and maintain the spatial data essentialfor election operations.Dueto pending legislature,it may be necessary for the Supervisor of Elections to come to the Board of County Commissioners to request additional funding for increased petition verification costs(notice requirements, postage, and staff resources). A modest increase has been included for the Tax Collector's budget in the General Fund.It is important to note that this is simply a Staff estimate as the Tax Collector's budget is not due until August 1St The Property Appraiser has requested an increase of $348,101 or 6.6% for the County funded portion of the budget. • General Fund dollars support the bulk of the Property Appraiser's budget,and the General Fund impact is an increase of $210,119 or 4.8%. The budget request includes funding for employee raises. The BCC departmental funding amount reflects an increase of$1,706,783 or 5.0%. There is an increase of 8 full-time positions in various departments including Parks, Recreation&Conservation(4),Office of Management&Budget(2),and Building&Facilities Services (2). Recommended State agency budgets total$7,007,814,which is an increase of$1,414,865 or 25.3%.This is principallydue to a $179,422 or 11.6% increase in Medicaid, a $261,284 or 32.3% increase in Medical Examiner, and a $814,676 or 101.8%increase in Circuit Court expenses.The Circuit Court increase is mostly due to the addition of mental health court costs,totaling$520,681,that will prevent the criminalization of mental illness by diverting eligible individuals away from jail and into structured,therapeutic services.This funding was previously provided by the Hospital District and is expected to be eliminated from their budgeted in FY 2025/2026,thus the County has assumed the expense.The Court Technology Fund and Court Innovation Fund were intended to cover Court Administration expenses; however, once again these expenses cannot be supported.Thus,a total of$169,300 for the State Attorney's budget request and$521,371 from the Court Administrator's budget is being funded from the General Fund. Municipal Service Taxing Unit(M.S.T.U.) Fund The M.S.T.U.recommended budget is$54,969,931,a decrease of$2,285,375,or4.0%(pages 27-28).Transfers outtothe Transportation Fund are increasing by $482,525 and transfers for Law Enforcement are decreasing by$708,321. As transfers out comprise 76.0%of the M.S.T.U. expense budget, any change causes a significant impact on the total fund budget. • A summary of major factors impacting the M.S.T.U. Fund are shown below: Ad valorem tax roll—8.7% increase, generating$1,557,817 in additional revenue, assuming 95% collections at proposed millage rate. 13 proposed millage rate. Millage rate-2.3531, no change from last fiscal year. i { Net Additional three (3) FT positions-$372,997. Increased Retirement Cost-$1,509,544 or 15.2%. Capital budget of$3,758,153. The proposed District budget includes the net addition of three (3)full-time positions for a total cost of$372,997.This includes the addition of three (3) Captain Fire-Medics which will play a crucial role in overseeing Emergency Medical Services in the field while also assisting the Battalion Chiefs during larger incidents. In addition to EMS oversight,these new positions will focus on providing care through the Coordinated Opioid Recovery(CORE) program,which addresses both acute and long-term care for drug addiction. The CORE program will fund the salaries of the three new positions totaling$395,682,as well as provide funding($127,590)for two newTahoes.One(1)full-time Fire Courier is included in the budget to pick up and deliver supplies to fire stations,County buildings,or vendors,as well as assist with warehouse maintenance and inventory.The deletion of one(1)Staff Assistant II position is being proposed,as the position is no longer needed.Although not specifically appropriated,Staff has included funding for overall salary and benefit increases,as the County and IAFF are still currently engaged in negotiations on wages. The proposed budget also includes funding for $3,758,153 in budgeted capital outlay including new roofs at Stations 4&5($500,000),laptops($76,468),3 ChevyTahoes ($191,385)with two of them being funded by the CORE program,4-door side by side with trailer($47,000), fire station upgrades ($195,000), cargo van ($67,000), 35 Lifepaks ($1,750,000), 8 Stryker Stretchers ($360,000), panel truck ($85,000)and various other equipment($486,300). Proposed Non-Ad Valorem Rate Changes Two (2)of the streetlighting district's non-ad valorem rates have been increased, primarily due to the increased electric rates of Florida Power&Light planned for the upcoming fiscal year. Streettighting Districts FY 2024/25 Parcel/Acre FY 2025/26 Parcel/Acre Variance Tierra Linda $55.00 $56.00 $1.00 Whispering Pines $25.00 $31.00 $6.00 The SWDD budget has been impacted by increases in the Republic Services landfill and customer convenience center contracts,increased leachate evaporator expenses,increased Waste Mangement contract for recycling pick-up,overall tonnage increases due to the growing population, and the implementation of Universal Garbage Collection for unincorporated residents.The budget also includes$2,500,000 for the design,permitting and construction of the landfill gas expansion of Cell II of Segment 3,$6,500,000 for the partial closure of Segment 3 Cells I&II, and$1,000,000 for the design of a new household hazardous water building. Due to the continuing need to increase the annual special assessment(approved by the Board of County Commissioners on June 17,2025)to keep pace with the increased costs,Staff is proposing the following SWDD rates for FY 2025/206: SWDD Rate FY 2024/25 Rate FY 2025/26 Rate Variance %Change Commercial Waste Generation Unit(W.G.U) $ 68.80 $ 79.12 $ 10.32 15.0% Residential Waste Generation Unit(W.G.U) $ 108.75 $ 125.06 $ 16.31 15.0% Equivalent Residential Unit(E.R.U.) $ 163.12 $ 187.59 $ 24.47 15.0% Universal Collection Assessment(per Household) $ 0.00 $ 181.70 $ 181.70 N/A Readiness-to-Use Fee(W.G.U.) $ 40.30 $ 46.62 $ 6.32 15.7% Landfill Residue Disposal Fee $ 50.71 $ 58.31 $ 7.60 15.0% • Number of W.G.U.'s 230,940 234,949 4,009 1.7% W.G.U.=One ton of waste annually 15 HISTORICAL MILLAGE RATES BY FUND 4fovER co J, 6 4) 1/44It — Adolt ,1.4 >, , z 7f ‘4 1\--* o< 1,1 - ------) • 4vt()Rtott*. FUND SUMMARY AND MILEAGE vsvFAcip , J<, c, ii,_A . A 0 I!Itta # ;)) t 0 AtOR10 Proposed Budget Comparison by Fund Fiscal Year 2024/25 and 2025/26 IIIFY 2024/25 FY 2025/26 FY 2025/26 $Increase %Increase Fund Number and Description Budget @ Department 3/31/25 Requests Proposed Budget (Decrease) (Decrease) Special Revenue •4,,'.s cu,>Oiled): 184 Vero Highlands StreetUghting $112,733 $112,733 $114,663 $1,930 1.7% 186 Porpoise Point Streetlighting 446 448 430 (18) (3.6)% 188 Laurel Court Streetlighting 1,427 1,427 1,416 (11) (0.8)% 189 Tierra Linda Streetlighting 3,520 9,520 3,568 48 1.4% 190 Vero Shores Streetlighting 6,806 6,806 6,698 (108) (1.6)% 191 xora/EastviewStreetfightlng 8,535 8,535 8,370 (165) (1.9)96 192 Royal Poinciana StreetUghting w 19,548 19,548 19,985 437 2.2% 193 Roseland Streetlighting 2,451 2,451 2,277 (174) (7.1)% 1941 Whispering Pines Streetlighting 2,113 2,113 2,084 (49) (2.3)% 195 Moorings Streetlighting 31,790 31,790 32,144 354 1.1% 196 Walker's Glen StreetUghting 2,187 2,187 2,280 73 3.3% 197 Glendale Lakes StreetUghting 4,204 4,204 4,483 279 6.6% 198 Floralton Beach StreetUghting 2,551 2,551 • 2,812 261 • 10.2% 199 West Wabasso StreetUghting 8,420 8,420 8,370 (50) (0.6)% 185 Vero Lake Estates M.S.B.U. 1,167,165 820,270 818,472 (348,893) (29.9)% Total-Special Revenue Funds: $88,004,982 $56,112,241 $48,803,821 ( ,9,201,161) (44.5)% Other Debt Service Funds: 204 Dodger Bonds $500,000 I $500,000 $500,000 $0 I 0.0% Capital Project Funds: 11111111111111111111 2at, Jackie Robinson Training Complex(fka 308 $1,288,829 $413,800 9424,788 (864,081) (87.0)96 Dodgertown Capital Reserve) • 315 Optional One Cent Sales Tax 88,133,911 48,634,740 53,870,236 (34,263,675) $54,295,004 ($96,127,736) (38.8)% Total-Capital Project Funds: $88,411,740 $49,048,340 (39.3)94 Enterprise Funds: 111111111111111111111 418 Golf Course' $4,791,039 $4,555,677 $5,130,104 $339,065 7.1% 441 County Building Department' 7,011,565 8,080,798 7,713,641 702,076 10.0% 471 Utilities' 67,744,954 65,433,747 65,151,757 (2,583,197) (3.8)% 474 Utilities-Water Impact Fees 1,197,000 1,197,000 876,256 (320,744) (26.8)% 475 Utilities-Sewer Impact Fees 1,577,000 1,577.000 1,109,807 (467,193) (29.6)% Total-Enterprise Funds: $82,321,558 $80,844,222 $79,981,565 ($2,339,993) (3.8)94 Internal Service Funds: Itir jm 501 Fleet Management' $4,581,512 $4,703,549 $4,656,014 $74,502 1.6% 502 Self-Insurance' 9,570,618 10,389,028 10,381,272 810,654 8.5% 504 Employee Health insurance' 33,483,648 34,905,867 35,202,730 1,719,082 5.1% 505 Information Technology' 6,226,501 7,761,630 7,158,169 931,668 15.0% Total-Internal Service Funds: $53,862,279 $57,740,074 $57,398,185 $3,535,906 6.996 Total-All Funds: $670,928,243 $621,241,257 $597,623,132 ($73,305,111) (10.9)% 'Enterprise and Internal Service funds are net of capital in accordance with Generally Accepted Accounting Principles(GAAP). • • 21 AD vAL0REm .0yERc, 4:4 .4t1 ORO GENERAL FUND EXPENSE ESTIMATE FOR 2025/26 FUND 001 PROPOSED BUDGET AS OF JUNE 10,2025 • BUDGET 2025/2026 COUNTY RECOMMENDED % ACCT. AS OF DEPARTMENT ADMINISTRATOR INCREASE INCREASE # ACCOUNT NAME 3/31/2025 REQUEST RECOMMENDED (DECREASE) (DECREASE) CHILDREN'S SERVICES 128 CHILDREN'S SERVICES $3,058,348 $3,479,492 $3,479,492 $421,144 13.8% SUB-TOTAL $3,058,348 $3,479,492 $3,479,492 $421,144 13.8% COMMUNITY REVEVELOPMENTAGENCIES 137 SEBASTIAN REDEVELOPMENT DISTRICT $304,140 $334,554 $339,882 $35,752 11.8,% 137 FELLSMERECRA 86.876 72,464 119,790 53,914 81.8% SUB-TOTAL 2370,018 $407,018 2459,882 $89,666 24.2% NON-PROFIT ORGANIZATION 110 MENTAL HEALTH-MHA OUR HOUSE-DROP IN $29,515 $30,981 $30,106 $591 2.0'% 110 UNITED AGAINST POVERTY(FICA-HARVEST FOOD) 12,973 13,695 13,233 260 2.0% 110 211 PALM BEACH/TREASURE COAST,INC. _^-- 12.872 13,259 13,130 258 2.0% 110 CTC-SRA-SENIOR SERVICES 158,100 184,400 161,262 3,162 2.0% SUB-TOTAL $213,460 $222,245 $217,731 $4,271 . 2.0 4 OUASI-NON-PROFIT ORGANIZATIOILS 206 VETERAN'S COUNCIL $105,000 $116,736 $115,735 $10,73610.2% 110 COMM.TRANSPORTATION COORDINATO .�� R(SRA) 1,468,784 1,818,884 1,6!3,884 154,070 10.8;% 110 COMM TRANSPORTATION COORD.GRANTS(SRA) 9,265,369 0 0 (9,265,389) (100.0)96 110 GIFFORD YOUTH CENTER 115,200 124,416 117,504 2,304 2.0% 110PROGRESSIVE CMC LEAGUE OFGIFFORD 12,185 12,185 12,186 0 0.0% 110 HUMANE SOCIETY OF VERO BEACH,FL 609,310 670,241 670,241 60,931 10.0% 110 TREASURE COAST HOMELESS SERVICES COUNCIL 145,000 200,000 152,250 7,250 5.0% SUB-TOTAL $11,711,858 $2,736,441 $2,681,779 ($9,030,079) (77.1)11 IISUB-TOTAL EXPENSES $144,487,183 $151,899,055 $143,763,037 ($694,126) (0.6)16 199 RESERVE FOR CONTINGENCY 81,286,063 $1,263,201 $1,728,322 $443,259 34.5% 199 TRANSFEROUT-TRANSPORTATION 10,646,197 11,900,561 11,192,511 546,314 5.1% 199 TRANSFER OUT-MSTU 117,320 0 0 (117,320) (100.0)% 199 TRANSFER OUT-BEACH RESTORATION 200,201 218,633 218,633 18,432 9.2% SUB-TOTAL $12,248,781 $13,382,395 $13,139,466 $890,685 7.3% TOTAL EXPENSES $156,705,944 $165,281,450 $156,902,503 $196,559 0.1 % 2025/26 PROPOSED MILLAGE 3.5475 2022/23 MILLAGE 3.5475 2024/25 MILLAGE 3.5475 2021/22 MILLAGE 3.5475 2023/24 MILLAGE 3.5475 2020/21 MILLAGE 3.5475 • 25 MUNICIPAL SERVICE FUND EXPENSE ESTIMATE FOR 2025/2026 FUND 004 PROPOSED BUDGET AS OF JULY 2,2025 • BUDGET 2025/2026 COUNTY % INCREASE OF DEPARTMENT ADMINISTRATOR INCREASE ACCT.# ACCOUNT NAME 3/31/2025 REQUEST RECOMMENDED (DECREASE) (DECREASE) 104 NORTH COUNTY AQUATIC CENTER $2,006,888 $1,561,486 $1,646,760 ($360,128) (17.9)% 105 GIFFORD AQUATIC CENTER818,815 841,583 830,614 11,799 1.4% 108 RECREATION 1,462,039 1,274,268 1,288,417 (173,622) (11.9)% 115 INTERGENERATIONAL FACILITY 1,068,843 1,018,463 948,263 (110.680) (10.4)% 116 BEACH PARKS 1,534,509 1,298,259 1,294,788 (239,721) (15. % 161 SHOOTING RANGE ----- 1,077,007 1,175,892 1,078,192 1,185 0.1% 204 PUNNING AND DEVELOPMENT 673,753 480,243 514,087 (59,666) (10.0% 206 COUNTY PLANNING 2.843.011 3.186,867 2,744,572 �_ (198,499) (6.72% 207 CODE ENFORCEMENT 915,841 808,389 807,389 -(108,452) (11.8)% 231 NATURAL RESOURCES1,090,943 528,617 --^ 584,617 (506,328)-..__...__(46.N% 400 TAX COLLECTOR 197,420 197,420 207,291 9,871 5.0% SUB-TOTAL EXPENSES $13,679,069 S12,4411,277 $11,944,990 ($1,734,079) (12.7)6 210 WINDSOR PROCEEDS EXPENSE $781483 $0 $0 ($781,683) (100.01% 199 GENERAL AND ADMIN.EXPENSE 607,022 620,209 626,682 19,660 3.2% 199 TRANSFER OUT-TRANSPORTATION-�-- _ 9,403,139 10,511,041 9,885.664 482,525 5.1% 199 TRANSFER OUT-G.F.MWENFORCEMENT 32,591,708 39,082,206 31,883,385 (708,321) (2.2)4 199 RESERVE FOR CONTINGENCY 192,687 502,851 629,210 436,523 226.5% TOTAL EXPENSES $57,255,306 $63,157,384 $54,969,931 ($2,285,375) (4.0)76 .I MUNICIPAL SERVICE FUND REVENUE ESTIMATE FOR 2025/2026 FUND 004 PROPOSED BUDGET AS OF JULY 2,2025 BUDGET 2025/2026 COUNTY % AS OF DEPARTMENT ADMINISTRATOR INCREASE INCREASE ACCT# ACCOUNT NAME 3/31/2025 REQUEST RECOMMENDED (DECREASE) (DECREASE) 311-010 CURRENT AD VALOREM TAX $18,831,653 $20,338,185 $20,425,576 $1,593,923 8.5% 311-020 DEUNQUENT AD VAL TAX 8,000 8,000 8,000 0 0.0% 311-030 INTEREST TAX ROLL 2,000 3,000 3,000 1,000 50.0 315-100 COMMUNICATIONS SERVICES TAX 1,160,000 1,150,000 1,150,000 0 0.0 316000 LOCAL BUSINESS TAX 175,000 175,000 175,000 0 0.0% • 322-010 PLANNING FEES-COUNTY 425,000 450,000 450,000 25,000 5.9% 323-100 FRANCHISE FEE-ELEC 9,515,000 9,250,000 9,250,000 (265,000) (2.8)% 323-300 FRANCHISE FEE-H2O 2,325,000 2,325,000 2,325,000 0 0.0 323-400 FRANCHISE FEE-NATURAL GAS 185,000 190,000 190,000 5,000 2.7E 323-700 SOUD WASTE FEE 800,000 825,000 825,000 25,000 3.1 329-020 TREE ORDINANCE 35,000 35,000 35,000 0 0.0 329-040 DEVELOPER REVIEW FEE 0 12,500 12,500 12,500 N//A" 331-400 DOT SAFE STREETS FOR ALL GRANT 160,000 0 0 (160,000) (100.0)46 334-301 STATE DEP PHYS ENV GRANT 237,088 0 0 (237,088) (100.0)% 336-120 STATE REVENUE SHARE 4,391,988 4,425,000 4,391,988 0 0.0% 335-140 MOBILE HOME LICENSES 110,000 110,000 110,000 0 0.0 335-180 HALF CENT SALES TAX 13,308,382 13,306,382 12,451,382 (865,000) (6.4 337-700 BLUE FOUNDATION SENIOR GRANT 76,959 85,108 85,108 8,149 10.6 347-201 GIFFORD DAILY POOL FEES 42,893 28,000 28,000 (14,893) (34.7).. 347-202 GIFFORD POOL PASSPORTS 14,148 15,000 15,000 852 6.0% 347-204 GIFFORD POOL RENTALS 12,354 10,500 10,500 (1,854) (15.0)% 347-213 N.C.(HOBART PARK)RENTALS 8,000 22,000 22,000 14,000 175.0% 347-216 S.COUNTY YOUTH ATHLETICS 20,000 22,000 22,000 2,000 10.0% 347-217 S.COUNTY ADULT ATHLETICS 49,650 49,650 49,650 0 0.0 347-219 S.COUNTY PARK RENTALS 10,000 13,500 13,500 3,500 35.0 46 347-220 GIFFORD POOL-TAX EXEMPT 4,000 3,000 3,000 (1,000) (25.0)46 347-221 GIFFORD POOL-MISC.FEES 3,449 200 200 (3,249) (94.2)46 347-222 GIFFORD POOL NON-TAXABLE 19,874 14,000 14,000 (6,874) (29.6)6 347-223 N.COUNTY POOL DAILY FEES 234,166 234,166 234,166 0 0.0% 347-224 N.COUNTY POOL PASSPORTS 80,058 80,056 80,056 0 0.0;6 347-226 N.COUNTY POOL MISC.FEES 350 350 350 0 0.0% 347-227 N.COUNTY POOL NON-TAXABLE 49,819 49,819 49,819 0 0.0 4 347-228 N.COUNTY POOL RENTALS 60,144 60,144 60,144 0 0.0% 347-230 N.C.TAX EXEMPT SPECIAL 16,000 15,000 15,000 0 0.0% 347-272 N.C.POOL%SHARE CONCESSIONS 8,011 8,011 8,011 0 0.0% 347-273 S.COUNTY PARK%SHARE CONCESSIONS 2,826 1,000 1,000 (1,626) (64.6)6 1 • 27 TRANSPORTATION FUND EXPENSE ESTIMATE FOR 2025/2026 FUND 111 PROPOSED BUDGET AS OF JULY 2,2025 • BUDGET AS OF 2025/2026 COUNTY ADM % INCREASE INISTRATOR INCREASE ACCT ACCOUNT NAME 3/31/2025 REQUEST RECOMMENDED (DECREASE) (DECREASE) 214 ROAD AND BRIDGE $15,013,846 $14,953,264 $13,871,945. ($1,141,901) (7.6)% 243 PUBUC WORKS --T -y� 1,250,991 1,406,327 997,323 (253,668) (20.3)% 244 COUNTY ENGINEERING 4,701,905 4,652,080 4,692,268 (9,637) (0.2)% 245 TRAFFIC ENGINEERING 4,190,401 3,846,019 3,828,346 (362,055) (8.6)% 281 STORMWATER 1,934,511 1,916,586 1,864,636 (69,875) (3.6)% SUB-TOTAL EXPENSES $27,091,654 $26,673,276 $25,254,518 ($1,837,136) (6.8)% 199 GENERAL&ADMIN.EXPENSE $992,384 $1,008,184 $1,009,954 $17,670 1.8% 199 TRANSFER OUT-OSPREY MARSH 291,029 191,342 191,342 (99,687) (344)% 199 RESERVE FOR CONTINGENCY 306,890 599,660 839,971 533,081 173.7% TOTAL EXPENSES $28,681,967 $28,472,462 $27,295,785 ($1,386,172) (4.8)% TRANSPORTATION FUND REVENUE ESTIMATE FOR 2025/2026 FUND 111 PROPOSED BUDGET AS OF JULY 2,2025 BUDGET 2025/2026 COUNTY AS OF DEPARTMENT ADMINISTRATOR INCREASE % ACCT./ ACCOUNT NAME 3/31/2025 REQUEST RECOMMENDED (DECREASE) (DECREASE) 325-101 CAPITAL IMPROVEMENT ASSESSMENT $10,000 $5,000 $5,000 ($5,000) (50.0)% 329-090 OTHER UCENSES&PERMITS 640,000 540,000 540,000 0 0.0% 334-401 FOOT-TRAFFIC SIGNAL SYSTEM ENHANCEMENT 400,000 400,000 400,000 0 0.0% 335-420 CONSTI1UTIONALGAS TAX 1,870,000 1,850,000 1.850,000 (20,000) (1.196 335-440 COUNTY GAS TAX815,000 806,000 806,000 (9,000) (1.1)% 335-491 FUEL TAX REIMBURSEMENT 125,E 185,000 136,000 10,000 8.0% 341-300 SALE/MAPSAND PUBUCATIONS ------------_v-_---2,000 1,000 1,000 - (1,000) (60.0)% 344-903 WATER/SEWER PAVING SYSTEMS $5,00056,000 55,000 0 0.0% 349-010 REIMBURSEMENT MPO -_- 50,000 - 45,000 45,000 (5.000) (10.0$% 361-100 INTEREST INCOME 467,500 712,000 712,000 244,500 52.3% . -361-110 INTEREST-ASSESSMENTS ' --_ _- 2,000 3,000 8,000 1,000 50.0% 369.900 OTHER MISC.INCOME 5,000 5,000 170.000 165,000 3300.0% 369.940 REIMBURSEMENTS 75,000 100,000 100,000 25,000 33.3% 389-943 TRAFFIC SIGNAL REIMBURSEMENTS 85,000 85.000 85,000 0 0.0% 369-960 INTERDEPARTMENT REIMBURSE 250.000 260,000 250,000 0 0.0% 381-020 FUNDTRANSFERS/O.F. 10,846,197 11,900.561 11,192,611 546,314 Si% 381-020 FUND TRANSFERS/M.S.T.U. 9,403,139 10,611,041 9,886,664 482,625 6.1% 389-030 LESS 5%EST.RECEIPTS (225,076) 037100) (245,360) (20276) OAS% 389-040 CASH FORWARD-OCTOBERI 4,106,196 1,305,960 1,305,960 (2,800,236) (68.2)% TOTAL REVENUES $28,681,957 $28,472,462 $27,295,785 ($1,386,172) (4.8))6 • 29 . • .. ,. .. . • AD vAL0REm . , NON _ •.0Y. -ER . -. .06 .. - eS. co .. . . - • . ..:. . . . ... ... . , ,: . , ,: ..., .... . ..,,, ,,, . * it ..._ _ : . s . - . 1,,,,p , .. \\,,,,„.„.....,.... .- - - II) , 01 0 ' ' .. +