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Home My WebLink About07/08/2026,, RORO I County Commissioners Deryl Loar, District 4, Chairman Laura Moss, District 5, Vice Chairman Susan Adams, District 1 Joseph Flescher, District 2 Joseph H. Earman, District 3 1. Call to Order Board of County Commissioners Indian River County, Florida Budget Workshop Agenda Wednesday, July 8, 2026 - 9:00 AM Commission Chambers Indian River County Administration Complex 1801 27th Street Vero Beach, Florida 32960 Indian River County Website John A. Titkanich, Jr., County Administrator Jennifer W. Shuler, County Attorney Ryan L. Butler, Clerk of the Circuit Court and Comptroller 2. A Moment of Silent Reflection for First Responders and Members of the Armed Forces Followed by the Invocation Invocation delivered by Chairman Deryl Loar 3. Pledge of Allegiance Led by Commissioner Susan Adams 4. General Overview Session John A. Titkanich, Jr., County Administrator 5. General Fund Paqe 1 of 50 5.A. GENERAL FUND 001-101 BOARD OF COUNTY COMMISSIONERS OPERATIONS 001-102 COUNTY ATTORNEY 001-103 GIS TRANSFER 001-107 COMMUNICATIONS/EMERGENCY SERVICE 001-109 MAIN LIBRARY 001-112 NORTH COUNTY LIBRARY 001-113 BRACKETT LIBRARY 001-118 IRC SOIL AND WATER CONSERVATION 001-119 LAW LIBRARY 001-122 MENTAL HEALTH COURT 001-201 ADMINISTRATOR - OPERATIONS 001-202 COMMUNITY SERVICES 001-203 HUMAN RESOURCES 001-204 PLANNING & DEVELOPMENT 001-206 VETERANS SERVICE 001-208 EMERGENCY MANAGEMENT 001-210 PARKS 001-211 HUMAN SERVICES 001-212 AG EXTENSION 001-215 PARKS - CONSERVATION LANDS 001-216 PROCUREMENT 001-220 FACILITIES MANAGEMENT 001-229 OFFICE OF MANAGEMENT AND BUDGET 001-230 BUILDING & FACILITIES SERVICES 001-237 FPL GRANT EXPENDITURES 001-238 EMERGENCY BASE GRANT 001-241 IS/TELECOM TRANSFER 001-246 INSURANCE PREMIUMS 001-249 ANIMAL SERVICES 001-250 COUNTY ANIMAL CONTROL 001-251 MAILROOM/SWITCHBOARD 001-283 INDIAN RIVER LAGOON 6. Constitutional Officers 6.A. CONSTITUTIONAL OFFICERS 001-300 CLERK OF CIRCUIT COURT RYAN L. BUTLER 001-400 TAX COLLECTOR CAROLE JEAN JORDAN 001-500 PROPERTY APPRAISER WESLEY DAVIS 001-600 SHERIFF ERIC FLOWERS 001-700 SUPERVISOR OF ELECTIONS LESLIE R. SWAN 001-114 VALUE ADJUSTMENT BOARD 7. Municipal Service Taxing Unit (M.S.T.U.) Paqe 2 of 50 7.A. M.S.T.U. Fund ROAD AND BRIDGE 004-104 NORTH COUNTY AQUATIC CENTER 004-105 GIFFORD AQUATIC CENTER 004-108 RECREATION 004-115 INTERGENERATIONAL FACILITY 004-116 BEACH PARKS 004-161 SHOOTING RANGE 004-204 PLANNING AND DEVELOPMENT 004-205 COUNTY PLANNING 004-207 CODE ENFORCEMENT 004-231 NATURAL RESOURCES 004-400 TAX COLLECTOR 8. Transportation Fund 8.A. TRANSPORTATION FUND 111-214 ROAD AND BRIDGE 111-243 PUBLIC WORKS 111-244 COUNTY ENGINEERING 111-245 TRAFFIC ENGINEERING 111-281 STORMWATER 9. Emergency Services District 9.A. EMERGENCY SERVICES DISTRICT 114-120 FIRE RESCUE 114-240 LIFE SAFETY 10. Non -Departmental 10.A. STATE AGENCIES 001-106 NEW HORIZONS 001-106 STATE HEALTH DEPARTMENT 001-110 TREASURE COAST REGIONAL PLANNING COUNCIL 001-110 IR LAGOON NATIONAL ESTUARY PROGRAM COUNCIL 001-110 DEPT. OF JUVENILE JUSTICE 001-111 MEDICAID 001-252 ENVIRONMENTAL CONTROL BOARD 001-901 CIRCUIT COURT ADMINISTRATION 001-901 GUARDIAN AD LITEM 001-903 VICTIM ASSISTANCE PROGRAM 001-903 STATE ATTORNEY 001-904 PUBLIC DEFENDER 001-907 MEDICAL EXAMINER 10.B. NON -DEPARTMENTAL 001-110 ECONOMIC DEVELOPMENT DIVISION 001-128 CHILDREN'S SERVICES 001-137 SEBASTIAN COMMUNITY REDEVELOPMENT AREA 001-137 FELLSMERE COMMUNITY REDEVELOPMENT AREA Page 3 of 50 11. Non -Profit Organizations I LA. NON-PROFIT ORGANIZATIONS 001-110 MENTAL HEALTH ASSOCIATION 001-110 UNITED AGAINST POVERTY (fka HARVEST FOOD) 001-110 211 PALM BEACH/TREASURE COAST 001-110 CTC -SRA -SENIOR SERVICES 12. Quasi Non -Profit Organizations 12.A. QUASI NON-PROFIT ORGANIZATIONS 001-206 VETERANS COUNCIL OF INDIAN RIVER COUNTY, INC. 001-110 COMMUNITY TRANSPORTATION COORDINATOR (SRA) 001-110 COMMUNITY TRANSPORTATION COORD. GRANTS (SRA) 001-110 GIFFORD YOUTH ACHIEVEMENT CENTER, INC. 001-110 PROGRESSIVE CIVIC LEAGUE OF GIFFORD 001-110 HUMANE SOCIETY OF VERO BEACH, FL 001-110 TREASURE COAST HOMELESS SERVICES COUNCIL, INC. 13. Non -Ad Valorem Assessment Charges 14. Streetlighting Districts 14.A. STREETLIGHTING DISTRICTS 179 OCEANSIDE 180 OSLO PARK 181 GIFFORD 182 LAURELWOOD 183 ROCKRIDGE 184 VERO HIGHLANDS 186 PORPOISE POINT 188 LAUREL COURT 189 TIERRA LINDA 190 VERO SHORES 191 IXORA PARK 192 ROYAL POINCIANA 193 ROSELAND ROAD 194 WHISPERING PINES 195 MOORINGS 196 WALKER'S GLEN 197 GLENDALE LAKES 198 FLORALTON BEACH 199 WEST WABASSO 15. Other M.S.B.U./Assessments Page 4 of 50 15.A. OTHER M.S.B.U./ASSESSMENTS 171 EAST GIFFORD STORMWATER M.S.B.U. 185 VERO LAKE ESTATES M.S.B.U. Other Assessments RAIN TREE CORNERS CULVERT ASSESSMENT WATER'S EDGE CULVERT ASSESSMENT NORTH COUNTY WATER ASSESSMENT UNIVERSAL COLLECTION ASSESSMENT 16. Enterprise Funds 16.A. ENTERPRISE FUNDS 411-217 SWDD — SANITARY LANDFILL 411-255 SWDD — RECYCLING 418-221 GOLF COURSE — OPERATIONS 418-232 GOLF COURSE — FOOD & BEVERAGE 418-236 GOLF COURSE —CLUBHOUSE 441-233 BUILDING DEPARTMENT 471-218 UTILITIES — WASTEWATER TREATMENT 471-219 UTILITIES — WATER PRODUCTION 471-235 UTILITIES — GENERAL & ENGINEERING 471-257 UTILITIES — SLUDGE OPERATIONS 471-265 UTILITIES — CUSTOMER SERVICE 471-268 UTILITIES — WASTEWATER COLLECTION 471-269 UTILITIES — WATER DISTRIBUTION 471-282 UTILITIES — OSPREY MARSH 471-292 UTILITIES — SPOONBILL MARSH 474 UTILITY WATER IMPACT FEES 475 UTILITY SEWER IMPACT FEES 17. Internal Service Funds 17.A. INTERNAL SERVICE FUNDS 501 FLEET MANAGEMENT 502 RISK MANAGEMENT (SELF INSURANCE) 504 EMPLOYEE HEALTH INSURANCE 505-103 IT - GEOGRAPHIC INFORMATION SYSTEMS 505-241 IT - INFORMATION SYSTEMS & TELECOMMUNICATIONS 18. miscellaneous Funds Pape 5 of 50 18.A. MISCELLANEOUS FUNDS 102 TRAFFIC IMPACT FEES 103 ADDITIONAL IMPACT FEES 104 TRAFFIC IMPACT FEES 2020 108 RENTAL ASSISTANCE 109 SECONDARY ROAD CONSTRUCTION 112 SPECIAL LAW ENFORCEMENT 117 TREE ORDINANCE FINES 119 TOURIST DEVELOPMENT FUND 120 911 SURCHARGE 121 DRUG ABUSE FUND 123 IRCLHAP/SHIP 124 METRO PLAN ORGANIZATION 127 NATIVE UPLANDS ACQUISITION FUND 128 COASTAL ENGINEERING 130 NEIGHBORHOOD STABILIZATION PLAN 3 133 FLORIDA BOATING IMPROVEMENT PROGRAM 135 DISABLED ACCESS PROGRAMS 137 TRAFFIC EDUCATION PROGRAM 138 ARP — AMERICAN RESCUE PLAN 139 CARES ACT & COVID-19 RESPONSE 140 COURT FACILITY SURCHARGE FUND 141 ADDITIONAL COURT COSTS FUND 142 COURT TECHNOLOGY FUND 145 LAND ACQUISITION SERIES 2006 147 OPIOID SETTLEMENT FUNDS 155 LAND ACQUISITION SERIES 2024 19. Debt Service/Capital Projects 19.A. DEBT SERVICE/CAPITAL PROJECTS 204 DODGER BONDS 255 LAND ACQUSITION BONDS 2024 308 JACKIE ROBINSON TRAINING COMPLEX (fka CAPITAL RESERVE FUND) 315 OPTIONAL ONE -CENT SALES TAX 20. Aggregate Millage 20.A. AGGREGATE MILLAGE RATE IS 6.1155 21. Recap — Total Proposed Budget and Proposed Millage Rates 21.A. RECAP — TOTAL PROPOSED BUDGET AND PROPOSED MILLAGE RATES JOHN A. TITKANICH, JR., COUNTY ADMINISTRATOR • Consider any proposed changes to tentative budget • Make a motion to adopt the proposed millage rates Page 6 of 50 22. Adjournment 22.A. ADJOURN — 5:00 P.M. RECONVENE — 9:00 A.M. JULY 9TH IF NECESSARY ANNOUNCE: WEDNESDAY 5:01 P.M. PUBLIC HEARING ON SEPTEMBER 9, 2026 TENTATIVE BUDGET AND PROPOSED MILLAGE RATES WEDNESDAY 5:01 P.M. FINAL BUDGET SEPTEMBER 16, 2026 HEARING AND ADOPTION OF MILLAGE RATES 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. 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 the County website under IRCTV and the Cablecast Streaming App, available for download on iOS App Store, Google Play Store, ROKU, Fire TV, and Apple TV. 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. Page 7 of 50 MIA GENERAL FUND EXPENSE ESTIMATE FOR 2026/27 FUND 001 PROPOSED BUDGET AS OF JULY 1, 2026 BUDGET 2026/2027 COUNTY RECOMMENDED % AS OF DEPARTMENT ADMINISTRATOR INCREASE INCREASE ACCT# ACCOUNTNAME 3/31/2026 REQUEST RECOMMENDED (DECREASE) (DECREASE) 101 BCC OPERATIONS $1,538,334 $1,634,139 $1,559,439 $21,105 1.4% 102 COUNTYATTORNEY 1,434,564 1,492,526 1,455,526 20,962 1.5% 103 GEOGRAPHIC INFORMATION SYSTEM TRANSFER 81,153 81,153 81,023 (130) (0.2)% 107 COMMUNICATION/EMER. SERVICE 1,640,804 1,210,989 877,655 (763,149) (46.5)% 109 MAIN LIBRARY 3,214,658 3,371,673 3,314,731 100,073 3.1 % 112 NORTH COUNTY LIBRARY 1,382,253 1,485,861 1,451,611 69,358 5.0% 113 BRACKETT LIBRARY 611,187 664,270 655,557 44,370 7.3% 118 IR SOIL/WATER CONSERVATION 82,422 74,660 74,545 (7,877) (9.6)% 119 LAW LIBRARY 98,696 105,054 105,054 6,358 6.4% 122 MENTAL HEALTH COURT 0 693,980 693,980 693,980 N/A 201 ADMINISTRATOR -OPERATIONS 1,758,010 1,807,605 1,784,399 26,389 1.5% 202 COMMUNITY SERVICES 465,735 562,142 495,470 29,735 6.4% 203 HUMAN RESOURCES 1,325,578 1,385,749 1,359,749 34,171 2.6% 204 PLANNING & DEVELOPMENT 6,000 0 0 (6,000) (100.0)% 206 VETERANS SERVICES 388,652 406,940 406,420 17,768 4.6% 208 EMERGENCY MANAGEMENT 959,498 871,180 763,875 (195,623) (20.4)% 210 PARKS 5,091,876 5,233,701 5,044,445 (47,431) (0.9)% 211 HUMAN SERVICES 473,709 482,432 482,082 8,373 1.8% 212 AG EXTENSION 233,062 249,191 246,211 13,149 5.6% 215 PARKS -CONSERVATION LANDS 883,774 835,077 821,078 (62,696) (7.1)% 216 PROCUREMENT 489,770 538,296 537,696 47,926 9.8% 220 FACILITIES MANAGEMENT 7,606,875 7,479,698 7,132,194 (474,681) (6.2)% 229 OFFICE OF MANAGEMENTAND BUDGET 770,906 751,930 751,930 (18,976) (2.5)% 230 BUILDING & FACILITIES SERVICES 1,290,721 1,411,396 1,400,046 109,325 8.5% 237 FPL GRANT EXPENDITURES 225,637 211,335 212,539 (13,098) (5.8)% 238 EMERGENCYBASEGRANT 184,893 165,519 165,519 (19,374) (10.5)% 241 IS/TELECOMMTRANSFER 1,413,752 1,413,752 1,370,917 (42,835) (3.0)% 246 INSURANCE PREMIUMS 719,262 791,189 642,690 (76,572) (10.6)% 249 ANIMALSERVICES 638,599 2,175,664 1,916,090 1,277,491 200.0% 250 COUNTY ANIMAL CONTROL 1,166,035 1,171,678 1,157,378 (8,657) (0.7)% 251 MAILROOM/SWITCHBOARD 220,390 236,387 239,920 19,530 8.9% 283 INDIAN RIVER LAGOON 1,263,251 460,517 460,287 (802,964) (63.6)% SUB -TOTAL $37,660,056 $39,455,683 $37,660,056 $0 0.0% CONSTITUTIONAL OFFICERS 300 CLERK OF CIRCUIT COURT $1,561,100 $1,636,605 $1,645,592 $84,492 5.4% 400 TAX COLLECTOR 4,120,427 4,358,819 4,792,673 672,246 16.3% 500 PROPERTY APPRAISER 4,627,042 4,750,858 4,778,209 151,167 3.3% 600 SHERIFF 83,625,753 92,382,283 90,571,639 6,945,886 8.3% 700 SUPERVISOR OF ELECTIONS 2,421,325 2,515,599 2,508,423 87,098 3.6% 114 VALUE ADJUSTMENT BOARD 70,000 86,600 86,600 16,600 23.7% 600 SHERIFF- INMATE MEDICAL 650,000 650,000 650,000 0 0.0% 600 SHERIFF -ELECTRIC 780,000 780,000 780,000 0 0.0% SUB -TOTAL $97,855,647 $107,160,764 $105,813,136 $7,957,489 8.1 % STATE AGENCIES 106 NEW HORIZONS $450,000 $550,000 $450,000 $0 0.0% 106 STATE HEALTH DEPARTMENT 863,067 888,980 888,980 25,893 3.0% 110 TREASURE COAST REG. PLAN. COUNCIL 73,542 74,396 74,396 854 1.2% 110 IR LAGOON NATIONAL ESTUARY PROGRAM COUNCIL 52,500 52,500 52,500 0 0.0% 110 DEPT. OF JUVENILEJUSTICE 785,860 785,860 785,860 0 0.0% 111 MEDICAID 1,723,651 1,723,651 1,782,354 58,703 3.4% 252 ENVIRONMENTAL CONTROL BOARD 13,533 13,533 13,533 0 0.0% 901 CIRCUIT COURT EXPENSES 1,212,731 453,362 1,016,601 (196,130) (16.2)% 901 GUARDIAN AD LITEM 42,651 40,796 31,776 (10,875) (25.5)% 903 VICTIM'S ASSISTANCE PROGRAM 119,988 133,836 133,836 13,848 11.5% 903 STATEATTORNEY 194,438 20,543 143,377 (51,061) (26.3)% 904 PUBLIC DEFENDER 4,065 3,780 1,650 (2,415) (59.4)% 907 MEDICAL EXAMINER 1,069,774 1,041,486 1,041,486 (28,288) (2.6)% SUB -TOTAL $6,605,820 $5,782,723 $6,416,349 ($189,471) (2.9)% ECONOMIC DEVELOPMENT 110 ECONOMIC DEVELOPMENT DIVISION $245,885 $289,800 $245,800 ($85) (0.0)% SUB -TOTAL $245,885 $289,800 $245,800 ($85) (0.0)% Paqe 8 of 50 GENERAL FUND EXPENSE ESTIMATE FOR 2026/27 FUND 001 PROPOSED BUDGET AS OF JULY 1, 2026 BUDGET 2026/2027 COUNTY RECOMMENDED % ACCT. AS OF DEPARTMENT ADMINISTRATOR INCREASE INCREASE # ACCOUNTNAME 3/31/2026 REQUEST RECOMMENDED (DECREASE) (DECREASE) CHILDREN'S SERVICES 128 CHILDREN'S SERVICES $3,481,767 $3,778,838 $3,778,838 $297,071 8.5% SUB -TOTAL $3,481,767 $3,778,838 $3,778,838 $297,071 8.5% 137 SEBASTIAN REDEVELOPMENT DISTRICT $339,892 $373,881 $350,000 $10,108 3.0% 137 FELLSMERE CRA 119,790 131,769 152,000 32,210 26.9% 234,658 SUB -TOTAL $459,682 $505,650 $502,000 $42,318 9.2% NON-PROFIT ORGANIZATIONS 28.0% TOTAL EXPENSES $171,450,354 $172,160,285 $172,434,473 110 MENTAL HEALTH -MHA OUR HOUSE -DROP IN $30,106 $33,000 $30,106 $0 0.0% 110 UNITED AGAINST POVERTY (FKA-HARVEST FOOD) 13,233 13,800 13,233 0 0.0% 110 211 PALM BEACH/TREASURE COAST, INC. 13,130 13,517 13,130 0 0.0% 110 CTC -SRA -SENIOR SERVICES 161,262 167,712 161,262 0 0.0% SUB -TOTAL $217,731 $228,029 $217,731 $0 0.0% QUASI -NON-PROFIT ORGANIZATIONS 206 VETERAN'S COUNCIL $115,735 $115,835 $115,735 $0 0.0% 110 COMM. TRANSPORTATION COORDINATOR(SRA) 1,613,864 2,250,557 1,874,557 260,693 16.2% 110 COMM TRANSPORTATION COORD.GRANTS (SRA) 10,523,665 0 0 (10,523,665) (100.0)% 110 GIFFORD YOUTH ACHIEVEMENT CENTER 117,504 122,204 117,504 0 0.0% 110 PROGRESSIVE CIVIC LEAGUE OF GIFFORD 12,185 12,185 12,185 0 0.0% 110 HUMANE SOCIETY OF VERO BEACH, FL 335,241 103,828 103,828 (231,413) (69.0)% 110 TREASURE COAST HOMELESS SERVICES COUNCIL 152,250 200,000 152,250 0 0.0% SUB -TOTAL $12,870,444 $2,804,609 $2,376,059 ($10,494,385) (81.5)% SUB -TOTAL EXPENSES $159,397,032 $160,006,096 $157,009,969 ($2,387,063) (1.5)% 199 RESERVE FOR CONTINGENCY $759,014 $575,000 $575,000 ($184,014) (24.2)% 199 TRANSFEROUT- TRANSPORTATION 11,075,675 11,344,531 14,608,884 3,533,209 31.9°% 199 TRANSFER OUT- BEACH RESTORATION 218,633 234,658 240,620 21,987 10.1 % SUB -TOTAL $12,053,322 $12,154,189 $15,424,504 $3,371,182 28.0% TOTAL EXPENSES $171,450,354 $172,160,285 $172,434,473 $984,119 0.6% 2026/27 PROPOSED MILLAGE 3.5475 2023/24 MILLAGE 3.5475 2025/26 MILLAGE 3.5475 2022/23 MILLAGE 3.5475 2024/25 MILLAGE 3.5475 2021/22 MILLAGE 3.5475 Paqe 9 of 50 GENERAL FUND REVENUE ESTIMATE FOR 2026/2027 FUND 001 PROPOSED BUDGET AS OF JULY 1, 2026 BUDGET 2026/2027 COUNTY % AS OF DEPARTMENT ADMINISTRATOR INCREASE INCREASE ACCT# ACCOUNTNAME 3/31/2026 REQUEST RECOMMENDED (DECREASE) (DECREASE) 311-010 CURRENT AD VALOREM TAX $112,887,808 $119,661,076 $120,204,796 $7,316,988 6.5% 311-020 DELINQUENT AD VALOREM TAX 30,000 30,000 30,000 0 0.0% 311-030 INTEREST TAX ROLL 40,000 40,000 40,000 0 0.0% 331-231 EMERGENCY MGNT PERFORMANCE GRANT 72,880 0 0 (72,880) (100.0)% 331-300 FEDERAL PHYSICAL ENVIRONMENT GRANT 419,977 0 0 (419,977) (100.0)% 331-410 FTA SEC 5307 -SR RESOURCE ASSOC 10,239,191 0 0 (10,239,191) (100.0)% 331-423 SECTION 5311 GRANT 89,665 0 0 (89,665) (100.0)% 333-200 FED PAY-NOTTAXES-WILDLIFE 35,000 35,000 35,000 0 0.0% 334-232 EMPA BASE GRANT 105,806 105,806 105,806 0 0.0% 334-234 FDLE - DRONE REPLACEMENT GRANT 125,000 0 334-450 DOT PUBLIC TRANSIT BLOCK GRANT 194,809 0 0 (194,809) (100.0)% 334-710 STATE LIBRARY AID GENERAL 59,650 59,650 59,650 0 0.0% 335-120 STATE REVENUE SHARE 1,167,490 1,260,889 0 (1,167,490) (100.0)% 335-130 INS. AGT. COUNTY LICENSE 50,000 50,000 50,000 0 0.0% 335-150 ALCOHOLIC BEV. LICENSES 70,000 70,000 70,000 0 0.0% 335-160 PARI MUTUEL REPLACEMENT 446,500 446,500 446,500 0 0.0% 335-180 HALF CENT SALES TAX 434,744 413,007 3,105,000 2,670,256 614.2% 335-610 EM HEALTH FAC PLAN REV 800 950 950 150 18.8% 341-520 SHERIFF 2,472,667 2,608,800 2,608,800 136,133 5.5% 341-550 SUPERFVISOR OF ELECTIONS 2,000 2,000 2,000 0 0.0% 342-300 SHERIFF -PRISONER REVENUE 70,000 70,000 70,000 0 0.0% 347-286 PAVILLION RENTALS 16,000 16,000 16,000 0 0.0% 347-287 FAIRGROUNDS FEES 175,000 175,000 175,000 0 0.0% 347-289 FAIRGROUNDS RV CAMPING FEES 25,000 25,000 25,000 0 0.0% 347-290 DONALD MACDONALD CAMPGROUND FEES 95,000 95,000 95,000 0 0.0% 347-291 OFF SITE EQUIPMENT RENTALS 2,000 2,000 2,000 0 0.0% 347-294 RENTALS -BUILDINGS 392,789 395,789 392,789 0 0.0% 348-923 LAW LIBRARY/ADDITIONAL COURT COSTS 31,000 31,000 31,000 0 0.0% 348-939 COUNTYCIVIL COURT FACILITY 45,000 45,000 45,000 0 0.0% 349-002 VALUE ADJUSTMENT BOARD FEES 20,000 24,000 24,000 4,000 20.0% 351-010 COURT FINE 500 500 500 0 0.0% 351-012 DOMESTIC VIOLENCE 15,000 15,000 15,000 0 0.0% 351-700 RADIO COMMUNICATION (F.S. 318.21 (10) 90,000 99,000 99,000 9,000 10.0% 352-010 FINES -MAIN LIBRARY 8,000 8,000 8,000 0 0.0% 352-011 FINES -NORTH COUNTY LIBRARY 2,000 2,000 2,000 0 0.0% 354-002 ENVIRONMENTAL FINES 5,000 2,000 2,000 (3,000) (60.0)% 354-004 ANIMAL CONTROL FINES 15,000 140,000 140,000 125,000 833.3% 354-005 ANIMAL CONTROLTRAINING FINES 750 750 750 0 0.0% 354-009 COUNTY PARKING VIOLATIONS 200 600 600 400 200.0% 361-100 INTERESTINCOME 3,190,722 3,190,722 3,190,722 0 0.0% 361-133 INTERESTSHERIFF 125,000 125,000 125,000 0 0.0% 362-010 RENTS AND ROYALTIES 175,000 175,000 175,000 0 0.0% 362-011 RADIO TOWER RENTS 150,000 150,000 150,000 0 0.0% 362-014 ROOM RENTAL - MAIN LIBRARY 2,000 2,000 2,000 0 0.0% 362-015 ROOM RENTAL - NORTH COUNTY LIBRARY 3,000 3,000 3,000 0 0.0% 364-025 TOWER SALES PROCEEDS 100,000 100,000 100,000 0 0.0% 366-041 FPL DISASTER PREPAREDNESS 110,830 110,830 110,830 0 0.0% 366-095 DONATIONS -MAIN LIBRARY -JOAN WARREN TRUST 20,000 0 0 (20,000) (100.0)% 367-010 ANIMAL LICENSES 150,000 150,000 150,000 0 0.0% 369-900 OTHER MISC. REVENUE 70,000 60,000 63,000 (7,000) (10.0)% 369-921 NON-RESIDENT FEES -MAIN LIBRARY 2,250 2,250 2,250 0 0.0% 369-922 LOST CARD FEES -MAIN LIBRARY 1,250 1,250 1,250 0 0.0% 369-923 USAC-E-RATE LIBRARY FUNDING 9,280 9,596 9,596 316 3.4% 369-924 NON -RES. FEES -NORTH COUNTY LIBRARY 1,500 1,500 1,500 0 0.0% 369-930 REFUND -PRIOR YEAR EXPENSE 750 750 750 0 0.0% 369-932 MAIN LIBRARY -PUBLIC COPY FEES 9,000 10,000 10,000 1,000 11.1% 369-933 NC LIBRARY -PUBLIC COPY FEES 6,000 7,000 7,000 1,000 16.7% 369-934 BRACKETT LIBRARY -PUBLIC COPY FEES 2,000 2,000 2,000 0 0.0% 369-936 LIBRARY FINES-BRACKETT 2,500 2,500 2,500 0 0.0% 369-940 REIMBURSEMENTS 40,000 30,000 30,000 (10,000) (25.0)% 369-944 GIFFORD COMMUNITY CENTER -R&R 5,876 6,110 5,876 0 0.0% 369-950 INTERDEPARTMENTAL REIMBURSEMENTS 5,705,382 5,705,382 6,526,183 820,801 14.4% 369-951 INTERDEPARTMENTAL CHARGES 345,639 345,639 345,639 0 0.0% 381-020 TRANS FERS/M.S.T.U./LAW ENFORCEMENT 33,341,127 40,168,485 39,366,275 6,025,148 18.1 % 389-030 LESS 5% EST. RECEIPTS (6,450,934) (6,806,042) (6,945,812) (494,878) 7.7% 389-040 CASH FORWARD OCTOBER 1 4,379,956 1,072,317 1,097,773 (3,282,183) (74.9)% TOTAL REVENUES $171,450,354 $170,555,607 $172,434,473 $984,119 0.6 Page 10 of 50 K CLERK OF THE CIRCUIT COURT Department 300 - Budget Comparison Paqe 11 of 50 Admin Recommended 2025/2026 2026/2027 2026/2027 Increase Percentage Description Budget Request Budget (Decrease) Change Budget Transfer - CterktotheBoard $1,557,687 $1,589,097 $1,638,464 $80,777 5.2% Worker's Compensation $1,364 $1,351 $1,351 ($13) -1.0% OPEB Expense $2,049 $5,777 $5,777 $3,728 181.9% Total General Fund Request $1,561,100 $1,596,225 $1,645,592 $84,492 5.4% Paqe 11 of 50 TAX COLLECTOR Department 400 - Budget Comparison Note: The Tax Collector does not have to submit her budget until August 1, 2026, so these are estimates made by County staff. Since the Tax Collector is a fee officer, this represents that portion of the budget the County expects to pay in excess of fees received for FY 2026/2027. Page 12 of 50 Estimated Admin Recommended 2025/2026 2026/2027 Increase Percentage Description Budget Budget (Decrease) Change Postage $30,000 $35,000 $5,000 16.67% Budget Transfer - Tax Collector $4,073,716 $4,719,480 $645,764 15.85% Worker's Compensation $5,834 $6,000 $166 2.85% Subtotal w/oOPEB $4,109,550 $4,760,480 $650,930 15.84% OPEB Expense $10,877 $32,193 $21,316 195.97% Total General Fund $4,120,427 $4,792,673 $672,246 16.31% MSTU Fund $262,375 $288,613 $26,238 10.00% Emergency Services District $788,050 $866,855 $78,805 10.00% SWDD $477,281 $525,009 $47,728 10.00% Streetlighting Districts $14,331 $15,764 $1,433 10.00% Land Acquisition Bonds $38,820 $42,702 $3,882 n/a Total IRC Budget $5,701,284 $6,531,616 $830,332 14.6% Note: The Tax Collector does not have to submit her budget until August 1, 2026, so these are estimates made by County staff. Since the Tax Collector is a fee officer, this represents that portion of the budget the County expects to pay in excess of fees received for FY 2026/2027. Page 12 of 50 PROPERTY APPRAISER Department 500 - Budget Comparison Subtotalw/oOPEB 4,621,231 4,761,010 Admin 139,779 3.0% OPEB Expense 2025/2026 2026/2027 Recommended Increase Percentage Description Budget Request 2026/2027 Budget (Decrease) Change General Fund: $4,627,042 $4,778,209 $4,778,209 $151,167 3.3% Budget Transfer- Property Appraiser $4,521,631 $4,658,010 $4,658,010 $136,379 3.0% Postage $75,000 $75,000 $75,000 $0 0.0% Worker's Compensation $24,600 $28,000 $28,000 $3,400 13.8% Subtotalw/oOPEB 4,621,231 4,761,010 4,761,010 139,779 3.0% OPEB Expense $5,811 $17,199 $17,199 $11,388 196.0% Total General Fund $4,627,042 $4,778,209 $4,778,209 $151,167 3.3% Emergency Services District $755,265 $783,045 $783,045 $27,780 3.7% Environmentally Sensitive Land Bonds $25,012 $24,793 $24,793 ($219) -0.9% Total Taxing Funds Budget $5,407,319 $5,586,047 $5,586,047 $178,728 3.3% Solid Waste $305,142 $336,098 $336,098 $30,956 10.1% Non -Ad Valorem Assessments 12,320 12,342 12,342 22 0.2% Total axing Funds, Solid Waste Streetlighitng Districts $5,724,781 $5,934,487 $5,934,487 $209,706 3.7% Page 13 of 50 Sheriff's Office Department 600 - Comparison to Original Budget Paqe 14 of 50 Admin Recommended Comparison Compared to Original Budget Compared to 3/31/2026 Budget Compered to Adjusted Budget 2025/202ti Budget at Admin 3/31/2026 2025/2026 Recommended 2025/2026 (Including Budgetwith 2026/2027 2026/2027 Increase Percentage Increase Percentage Increase Percentage Description Budget Rollover) Agreement Budget Request Budget (Decrease) Change (Decrease) Change (Decrease) Change General Fund Draw $81,930,544 $82,171,214 $85,671,214 $88,320,120 $88,320,120 $6,389,576 7.80% $6,148,906 7.48% $2,648,906 3.09% Worker's Compensation $1,225,551 $1,225,551 $1,225,551 $1,312,628 $1,312,628 $87,077 7.11% $87,077 7.11% $87,077 7.11% OPEB Expense $228,988 $228,988 $228,988 $938,891 $938,891 $709,903 310.02% $709,903 310.02% $709,903 310.02% Total General Fund $83,385,083 $83,625,753 $87,125,753 $90,571,639 $90,571,639 $7,186,556 8.62% $6,945,886 8.31% $3,445,886 3.96% 911 Surcharge (Fund 120) $251,084 $251,084 $251,084 $280,800 $280,800 $29,716 11.84% $29,716 11.84% $29,716 11.84% Optional Sales Tax - Vehicles/Radios $2,137,305 $2,137,305 $2,137,305 $2,421,033 $2,421,033 $283,728 13.28% $283,728 13.28% $283,728 13.28% Total Sheriff Request $85,773,472 $86,014,142 $89,514,142 $93,273,472 $93,273,472 $7,500,000 8.74% $7,259,330 8.44% $3,759,330 4.20% Sheriff Electric $780,000 $780,000 $780,000 $780,000 $780,000 $0 0.00% $0 0.00% $0 0.00% Inmate Medical $0 $650,000 $650,000 $650,000 $650,000 $650,000 n/a $0 0.00°/% $0 0.00% Total Sheriff Expenses $86,553,472 $87,444,142 $90,944,142 $94,703,472 $94,703,472 $8,150,000 9.42% $7,259,330 8.30% $3,759,330 4.13% Paqe 14 of 50 Supervisor Of Elections Department 700 - Budget Comparison Paqe 15 of 50 Admin Recommended 2025/2026 2026/2027 2026/2027 Increase Percentage Description Budget Request Budget (Decrease) Change Transfer - Supervisor of Elections $2,417,661 $2,455,181 $2,501,033 $83,372 3.4% OPEB Expense $1,937 $5,733 $5,733 $3,796 196.0% Worker's Compensation $1,727 $1,657 $1,657 ($70) -4.1% Total General Fund Budget $2,421,325 $2,462,571 $2,508,423 $87,098 3.6% Total Budget $2,421,325 $2,462,571 $2,508,423 $87,098 3.6% Paqe 15 of 50 Value Adjustment Board Department 114 - Budget Comparison Admin Recommended 2026/2027 Increase Percentage Description 2025/2026 Budget Budget (Decrease) Change Operating Supplies $70,000 $86,600 $16,600 23.7% Total General Fund Budget $70,000 $86,600 $16,600 23.7% Paqe 16 of 50 7A MUNICIPAL SERVICE FUND EXPENSE ESTIMATE FOR 2026/2027 FUND 004 PROPOSED BUDGET AS OF JULY 1, 2026 210 WINDSOR PROCEEDS EXPENSE BUDGET 2026/2027 COUNTY ($693,664) % 199 GENERAL AND ADMIN. EXPENSE AS OF DEPARTMENT ADMINISTRATOR INCREASE INCREASE ACCT. # ACCOUNT NAME 3/31/2026 REQUEST RECOMMENDED (DECREASE) (DECREASE) 104 NORTH COUNTY AQUATIC CENTER $1,856,385 $1,701,058 $1,593,932 ($262,453) (14.1)% 105 GIFFORD AQUATIC CENTER 865,531 900,358 879,707 14,176 1.6% 108 RECREATION 1,295,597 1,346,788 1,332,934 37,337 2.9% 115 INTERGENERATIONAL FACILITY 982,483 1,031,226 985,771 3,288 0.3% 116 BEACH PARKS 1,344,342 1,447,423 1,452,016 107,674 8.0% 161 SHOOTING RANGE 1,110,767 1,151,494 1,139,183 28,416 2.6% 204 PLANNING AND DEVELOPMENT 590,415 573,369 571,569 (18,846) (3.2)% 205 COUNTY PLANNING 3,276,717 3,098,295 2,673,557 (603,160) (18.4)% 207 CODEENFORCEMENT 948,224 836,115 794,343 (153,881) (16.2)% 231 NATURAL RESOURCES 601,822 601,916 598,921 (2,901) (0.5)% 400 TAX COLLECTOR 262,375 262,375 288,613 26,238 10.0% TREEORDINANCE SUB -TOTAL EXPENSES $13,134,658 $12,950,417 $12,310,546 ($824,112) (6.3)% 210 WINDSOR PROCEEDS EXPENSE $693,664 $0 $0 ($693,664) (100.0)% 199 GENERAL AND ADMIN. EXPENSE 624,889 715,063 696,107 71,218 11.4% 199 TRANSFEROUT- TRANSPORTATION 9,782,470 10,019,934 4,616,887 (5,165,583) (52.8)% 199 TRANSFER OUT -G.F./LAW ENFORCEMENT 33,341,127 40,168,485 39,366,275 6,025,148 18.1 % 199 RESERVE FOR CONTINGENCY 346,872 200,000 200,000 (146,872) (42.3)% DELINQUENT AD VALOREM TAX TOTAL EXPENSES $57,923,680 $64,053,899 $57,189,815 ($733,865) (1.3)% MUNICIPAL SERVICE FUND REVENUE ESTIMATE FOR 2026/2027 FUND 004 PROPOSED BUDGET AS OF JULY 1, 2026 BUDGET 2026/2027 COUNTY % AS OF DEPARTMENT ADMINISTRATOR INCREASE INCREASE ACCT# ACCOUNTNAME 3/31/2026 REQUEST RECOMMENDED (DECREASE) (DECREASE) 311-010 CURRENT AD VALOREM TAX $20,425,576 $21,651,111 $21,807,892 $1,382,316 6.8% 311-020 DELINQUENT AD VALOREM TAX 8,000 8,000 8,000 0 0.0% 311-030 INTEREST AD VALOREM 3,000 3,000 3,000 0 0.0% 315-100 COMMUNICATIONS SERVICES TAX 1,150,000 1,150,000 1,150,000 0 0.0% 316-000 LOCAL BUSINESSTAX 175,000 175,000 175,000 0 0.0% 322-010 BUILDING PERMITS - COUNTY 450,000 350,000 350,000 (100,000) (22.2)% 323-100 FRANCHISE FEE-ELEC 9,250,000 9,250,000 9,712,500 462,500 5.0% 323-300 FRANCHISE FEE -H20 2,325,000 2,850,000 3,020,148 695,148 29.9% 323-400 FRANCHISE FEE -NATURAL GAS 190,000 255,000 255,000 65,000 34.2% 323-700 FRANCHISE FEE -SOLID WASTE 825,000 975,000 1,148,541 323,541 39.2% 329-020 TREEORDINANCE 35,000 35,000 35,000 0 0.0% 329-040 DEVELOPER REVIEW FEE 12,500 0 0 (12,500) (100.0)% 335-120 STATE REVENUE SHARE 4,391,988 4,743,347 6,004,236 1,612,248 36.7% 335-140 MOBILE HOME LICENSES 110,000 100,000 100,000 (10,000) (9.1)% 335-180 HALF CENT SALES TAX 13,903,016 13,207,865 10,395,000 (3,508,016) (25.2)% 337-700 BLUE FOUNDATION SENIOR GRANT 85,108 0 0 (85,108) (100.0)% 347-201 GIFFORD DAILY POOL FEES 28,000 28,000 28,000 0 0.0% 347-202 GIFFORD POOL PASSPORTS 15,000 16,000 16,000 1,000 6.7% 347-204 GIFFORD POOL RENTALS 10,500 10,500 10,500 0 0.0% 347-213 N. C. (HOBART PARK) RENTALS 22,000 26,000 26,000 4,000 18.2 % 347-214 INTERGENERATIONAL FACILITY PROGRAM FEES 0 8,000 8,000 8,000 N/A 347-216 S. COUNTY YOUTH ATHLETICS 22,000 22,000 22,000 0 0.0% 347-217 S. COUNTY ADULTATHLETICS 49,650 50,000 50,000 350 0.7% 347-219 S. COUNTY PARK RENTALS 13,500 19,000 19,000 5,500 40.7% 347-220 GIFFORD POOL -TAX EXEMPT 3,000 3,000 3,000 0 0.0% 347-221 GIFFORD POOL-MISC. FEES 200 0 0 (200) (100.0)% 347-222 GIFFORD POOL NON-TAXABLE 14,000 14,000 14,000 0 0.0% 347-223 N. COUNTY POOL DAILY FEES 234,166 205,000 205,000 (29,166) (12.5)% 347-224 N. COUNTY POOL PASSPORTS 80,056 75,000 75,000 (5,056) (6.3)% 347-226 N. COUNTY POOL MISC. FEES 350 0 0 (350) (100.0)% 347-227 N. COUNTY POOL NON -TAXABLE 49,819 35,000 35,000 (14,819) (29.7)% 347-228 N. COUNTY POOL RENTALS 60,144 61,000 61,000 856 1.4 % 347-230 N.C. TAX EXEMPT SPECIAL 15,000 15,000 15,000 0 0.0% 347-272 N.C. POOL% SHARE CONCESSIONS 8,011 4,000 4,000 (4,011) (50.1)% 347-273 S. COUNTY PARK% SHARE CONCESSIONS 1,000 1,000 1,000 0 0.0% Page 17 of 50 MUNICIPAL SERVICE FUND REVENUE ESTIMATE FOR 2026/2027 FUND 004 PROPOSED BUDGET AS OF JULY 1, 2026 2026/27 PROPOSED MILLAGE 1.1506 2023/24 MILLAGE 1.1506 2025/26 PROPOSED MILLAGE 1.1506 2022/23 MILLAGE 1.1506 2024/25 MILLAGE 1.1506 2021/22 MILLAGE 1.1506 Page 18 of 50 BUDGET 2026/2027 COUNTY % AS OF DEPARTMENT ADMINISTRATOR INCREASE INCREASE ACCT# ACCOUNTNAME 3/31/2026 REQUEST RECOMMENDED (DECREASE) (DECREASE) 347-278 GIFFORD PARK BALLFIELD RENTAL $1,250 $500 $500 ($750) (60.0)% 347-279 HOBART PARK BALL FIELD RENTAL 2,000 2,000 2,000 0 0.0% 347-280 GIFFORD POOL %SHARE CONCESSIONS 750 750 750 0 0.0% 347-281 INTERGENERATIONAL FACILITY PROG. FEES -TAX EXEMPT 5,000 15,000 15,000 10,000 200.0% 347-300 INTERGENERATIONAL FACILITY ROOM RENTAL 50,000 54,000 54,000 4,000 8.0% 347-301 INTERGENERATIONAL FACILITY GYM RENTAL 40,000 40,000 40,000 0 0.0% 347-302 INTERGENERATIONAL FACILITY OUTSIDE RENTAL 0 2,000 2,000 2,000 N/A 347-303 INTERGENERATIONAL FACILITY EQUIPMENT RENTAL 12,000 15,000 15,000 3,000 25.0% 347-304 INTERGENERATIONAL FACILITY YOUTH ATHLETICS 45,000 50,000 50,000 5,000 11.1 % 347-305 INTERGENERATIONAL FACILITYADULT ATHLETICS 7,500 7,500 7,500 0 0.0% 347-308 INTERGENERATIONAL FACILITYVENDING CONCESSIONS 2,000 2,000 2,000 0 0.0% 347-309 INTERGENERATIONAL FACILITY ALCOHOL%SHARE 1,800 1,800 1,800 0 0.0% 347-310 INTERGENERATIONAL FACILITY CLEANING CHARGE 8,000 8,000 8,000 0 0.0% 347-312 INTERGENERATIONAL FACILITY FITNESS PROGRAMS 55,000 69,000 69,000 14,000 25.5% 347-313 INTERGENERATIONAL FACILITY OPEN GYM 40,250 35,000 35,000 (5,250) (13.0)% 347-314 INTERGENERATIONAL FACILITY FIELD RENTAL 600 600 600 0 0.0% 347-501 RIFLE RANGE 105,000 110,000 110,000 5,000 4.8% 347-502 PISTOL RANGE 102,990 102,990 102,990 0 0.0% 347-503 SPORTING CLAYS COURSE 85,000 115,000 115,000 30,000 35.3% 347-504 5 -STAND 4,250 4,250 4,250 0 0.0% 347-505 ARCHERY50YARD 2,352 2,352 2,352 0 0.0% 347-506 ARCHERYCOURSE 340 340 340 0 0.0% 347-507 AIR GUN 376 500 500 124 33.0% 347-508 JUNIOR INSTRUCTION 7,500 7,500 7,500 0 0.0% 347-510 RANGE RENTAL 54,560 60,000 60,000 5,440 10.0% 347-512 TOURNAMENTS 6,000 6,000 6,000 0 0.0% 347-513 SKEET 30,000 25,000 25,000 (5,000) (16.7)% 347-514 TRAP/WOBBLETRAP 75,000 75,000 75,000 0 0.0% 347-515 SHOTGUN RENTALS 16,000 25,000 25,000 9,000 56.3% 347-520 AMMUNITION SALES 46,178 48,000 48,000 1,822 3.9% 347-521 ACCESSORIES SALES 46,760 67,000 67,000 20,240 43.3% 347-522 OTHER ITEMS SALES 16,000 16,000 16,000 0 0.0% 354-008 CODE ENFORCEMENT FINES 315,000 315,000 315,000 0 0.0% 361-100 INTEREST INCOME 1,500,000 1,500,000 1,500,000 0 0.0% 366-104 SPONSORSHIPS -RECREATION 1,500 1,500 1,500 0 0.0% 369-092 BUILDING DEMOLITION LIENS 5,000 5,000 5,000 0 0.0% 369-900 OTHER MISC. REVENUE 2,896 1,000 1,000 (1,896) (65.5)% 369-940 REIMBURSEMENTS 6,619 0 0 (6,619) (100.0)% 369-966 REIMBURSEMENTS - IG DEPT 2,000 5,000 5,000 3,000 150.0% 389-030 LESS 5% EST. RECEIPTS (2,833,072) (2,907,070) (2,877,620) (44,548) 1.6% 389-040 CASH FORWARD OCTOBER 1 4,088,697 2,520,619 2,515,036 (1,573,661) (38.5)% TOTAL REVENUES $57,923,680 $57,754,954 $57,189,815 ($733,865) (1.3)% 2026/27 PROPOSED MILLAGE 1.1506 2023/24 MILLAGE 1.1506 2025/26 PROPOSED MILLAGE 1.1506 2022/23 MILLAGE 1.1506 2024/25 MILLAGE 1.1506 2021/22 MILLAGE 1.1506 Page 18 of 50 A mm TRANSPORTATION FUND EXPENSE ESTIMATE FOR 2026/2027 FUND 111 PROPOSED BUDGET AS OF JULY 1, 2026 SUB -TOTAL EXPENSES $26,948,106 $26,245,196 $24,138,709 ($2,809,397) (10.4)% 199 GENERAL&ADMIN. EXPENSE $995,479 BUDGET 2026/2027 COUNTY 11.6% % 191,342 265,608 AS OF DEPARTMENT ADMINISTRATOR INCREASE INCREASE ACCT# ACCOUNTNAME 3/31/2026 REQUEST RECOMMENDED (DECREASE) (DECREASE) 214 ROAD AND BRIDGE $14,179,176 $14,514,149 $13,077,207 ($1,101,969) (7.8)% 243 PUBLIC WORKS 1,620,193 947,459 689,329 (930,864) (57.5)% 244 COUNTY ENGINEERING 4,697,583 4,811,326 4,635,872 (61,711) (1.3)% 245 TRAFFIC ENGINEERING 4,463,404 4,209,075 3,973,114 (490,290) (11.0)% 281 STORMWATER 1,987,750 1,763,187 1,763,187 (224,563) (11.3)% SUB -TOTAL EXPENSES $26,948,106 $26,245,196 $24,138,709 ($2,809,397) (10.4)% 199 GENERAL&ADMIN. EXPENSE $995,479 $1,143,605 $1,111,398 $115,919 11.6% 199 TRANSFER OUT -OSPREY MARSH 191,342 265,608 235,428 44,086 23.0% 199 RESERVE FOR CONTINGENCY 274,454 125,000 125,000 (149,454) (54.5)% TOTAL EXPENSES $28,409,381 $27,779,409 $25,610,535 ($2,798,846) (9.9)% TRANSPORTATION FUND REVENUE ESTIMATE FOR 2026/2027 FUND 111 PROPOSED BUDGET AS OF JULY 1, 2026 Paoe 19 of 50 BUDGET 2026/2027 COUNTY AS OF DEPARTMENT ADMINISTRATOR INCREASE % ACCT.# ACCOUNTNAME 3/31/2026 REQUEST RECOMMENDED (DECREASE) (DECREASE) 325-101 CAPITAL IMPROVEMENT ASSESSMENT $5,000 $5,000 $5,000 $0 0.0% 329-090 OTHER LICENSES & PERMITS 540,000 540,000 540,000 0 0.0% 334-401 FDOT-TRAFFIC SIGNALSYSTEM ENHANCEMENT 400,000 682,636 682,636 282,636 70.7% 335-420 CONSTITUTIONAL GAS TAX 1,850,000 1,880,000 1,880,000 30,000 1.6% 335-440 COUNTYGASTAX 806,000 825,000 825,000 19,000 2.4% 335-491 FUELTAX REIMBURSEMENT 135,000 135,000 135,000 0 0.0% 341-300 SALE/MAPS AND PUBLICATIONS 1,000 1,000 1,000 0 0.0% 344-903 WATER/SEWER PAVING SYSTEMS 55,000 55,000 55,000 0 0.0% 349-010 REIMBURSEMENT MPO 45,000 45,000 45,000 0 0.0% 361-100 INTEREST INCOME 712,000 712,000 712,000 0 0.0% 361-110 INTEREST -ASSESSMENTS 3,000 3,000 3,000 0 0.0% 369-900 OTHER MISC. INCOME 170,000 3,000 3,000 (167,000) (98.2)% 369-940 REIMBURSEMENTS 210,005 100,000 100,000 (110,005) (52.4)% 369-943 TRAFFIC SIGNAL REIMBURSEMENTS 85,000 70,000 70,000 (15,000) (17.6)% 369-950 INTERDEPARTMENT REIMBURSE 250,000 275,000 275,000 25,000 10.0% 381-020 FUND TRANSFERS/G.F. 11,075,675 11,360,556 14,608,684 3,533,209 31.9% 381-020 FUND TRANSFERS/M.S.T.U. 9,782,470 10,034,088 4,616,887 (5,165,583) (52.8)% 389-030 LESS 5% EST. RECEIPTS (245,350) (252,832) (252,832) (7,482) 3.0% 389-040 CASH FORWARD - OCTOBER 1 2,529,581 1,305,960 1,305,960 (1,223,621) (48.4)% TOTAL REVENUES $28,409,381 $27,779,408 $25,610,535 ($2,798,846) (9.9)% Paoe 19 of 50 EMERGENCY SERVICES DISTRICT EXPENSE ESTIMATE FOR 2026/2027 FUND 114 PROPOSED BUDGET AS OF JULY 1, 2026 EMERGENCY SERVICES DISTRICT REVENUE ESTIMATE FOR 2026/2027 FUND 114 PROPOSED BUDGET AS OF JULY 1, 2026 BUDGET 2026/2027 COUNTY % AS OF DEPARTMENT ADMINISTRATOR INCREASE INCREASE ACCT# ACCOUNTNAME 3/31/2026 REQUEST RECOMMENDED (DECREASE) (DECREASE) 120 FIRERESCUE-SALARIES $36,534,460 $37,449,093 $37,449,093 $914,633 2.5% 120 FIRERESCUE- BENEFITS 21,282,183 24,290,914 24,290,914 3,008,731 14.1 % 120 FIRERESCUE - OPERATING 10,280,906 11,059,360 10,540,106 259,200 2.5% 120 FIRE RESCUE - HYDRANT MAINTENANCE 155,005 155,005 155,005 0 0.0% 120 FIRERESCUE- CAPITAL 18,033,795 4,092,174 3,942,174 (14,091,621) (78.1)% 120 FIRE RESCUE - OTHER USES 1,765,930 1,918,987 2,026,574 260,644 14.8% 120 STATE FOREST SERVICE 12,108 12,108 12,108 0 0.0% 240 LIFE SAFETY -SALARIES 330,020 351,740 228,186 (101,834) (30.9)% 240 LIFESAFETY- BENEFITS 121,172 116,076 71,475 (49,697) (41.0)% 240 LIFESAFETY- OPERATING 82,469 111,133 124,181 41,712 50.6% 342-610 TOTAL EXPENSES $88,598,048 $79,556,590 $78,839,816 ($9,758,232) (11.0)% EMERGENCY SERVICES DISTRICT REVENUE ESTIMATE FOR 2026/2027 FUND 114 PROPOSED BUDGET AS OF JULY 1, 2026 389-030 LESS 5% EST. RECEIPTS ($3,660,839) ($3,929,640) ($3,937,383) ($276,544) 7.6% 389-040 CASH FORWARD 18,378,475 4,029,534 4,029,534 (14,348,941) (78.1)% TOTAL REVENUES $88,598,048 $78,692,688 $78,839,816 ($9,758,232) (11.0)% 2026/27 PROPOSED MILLAGE 2.3531 2023/24 MILLAGE 2.3531 2025/26 MILLAGE 2.3531 2022/23 MILLAGE 2.3531 2024/25 MILLAGE 2.3531 2021/22 MILLAGE 2.3531 Page 20 of 50 BUDGET 2026/2027 COUNTY % AS OF DEPARTMENT ADMINISTRATOR INCREASE INCREASE ACCT# ACCOUNTNAME 3/31/2026 REQUEST RECOMMENDED (DECREASE) (DECREASE) 311-010 CURRENT AD VALOREM TAXES $61,301,015 $64,979,076 $65,205,837 $3,904,822 6.4% 311-020 DELINQUENTAD VALOREM TAXES 25,000 25,000 25,000 0 0.0% 311-030 INTERESTTAX ROLL 15,000 15,000 15,000 0 0.0% 334-291 FL DOH EMERG MGMT SERVICE PROGRAM GRANT 92,250 0 0 (92,250) (100.0)% 335-210 FIREMANS SUPPLEMENTAL COMPENSATION 65,000 65,000 65,000 0 0.0% 342-210 FIRE SAFETY PERMIT FEES 5,000 5,000 5,000 0 0.0% 342-220 FIRE PROTECTION SERVICES 291,484 291,484 291,484 0 0.0% 342-230 FIRE SAFETY INSPECTION/PLAN REVIEW 400,000 450,000 450,000 50,000 12.5% 342-240 COST RECOVERY 500 500 500 0 0.0% 342-320 ALS SPECIAL EVENTS 15,000 20,000 20,000 5,000 33.3% 342-610 ALS CHARGES 8,807,005 10,500,000 10,500,000 1,692,995 19.2% 342-611 PEMT PROGRAM DISTRIBUTION 571,386 0 0 (571,366) (100.0)% 354-018 FALSE FIRE ALARM 4,000 5,000 5,000 1,000 25.0% 361-100 INTEREST INCOME 1,762,500 1,710,000 1,638,110 (124,390) (7.1)% 369-900 OTHER MISC. REVENUE 2,000 2,000 2,000 0 0.0% 369-940 REIMBURSEMENTS -CORE FUNDING 523,272 524,734 524,734 1,462 0.3% SUB -TOTAL $73,880,412 $789592,794 $78,747,665 $4,867,253 6.6% 389-030 LESS 5% EST. RECEIPTS ($3,660,839) ($3,929,640) ($3,937,383) ($276,544) 7.6% 389-040 CASH FORWARD 18,378,475 4,029,534 4,029,534 (14,348,941) (78.1)% TOTAL REVENUES $88,598,048 $78,692,688 $78,839,816 ($9,758,232) (11.0)% 2026/27 PROPOSED MILLAGE 2.3531 2023/24 MILLAGE 2.3531 2025/26 MILLAGE 2.3531 2022/23 MILLAGE 2.3531 2024/25 MILLAGE 2.3531 2021/22 MILLAGE 2.3531 Page 20 of 50 /oA GENERAL FUND EXPENSE ESTIMATE FOR 2026/27 FUND 001 PROPOSED BUDGET AS OF JULY 1, 2026 BUDGET 2026/2027 COUNTY RECOMMENDED % AS OF DEPARTMENT ADMINISTRATOR INCREASE INCREASE ACCT# ACCOUNTNAME 3/31/2026 REQUEST RECOMMENDED (DECREASE) (DECREASE) STATE AGENCIES 106 NEW HORIZONS $450,000 $550,000 $450,000 $0 0.0% 106 STATE HEALTH DEPARTMENT 863,087 888,980 888,980 25,893 3.0% 110 TREASURE COAST REG. PLAN. COUNCIL 73,542 74,396 74,396 854 1.2% 110 IR LAGOON NATIONAL ESTUARY PROGRAM COUNCIL 52,500 52,500 52,500 0 0.0% 110 DEPT. OF JUVENILE JUSTICE 785,860 785,860 785,860 0 0.0% 111 MEDICAID 1,723,651 1,723,651 1,782,354 58,703 3.4% 252 ENVIRONMENTAL CONTROL BOARD 13,533 13,533 13,533 0 0.0% 901 CIRCUIT COURT EXPENSES 1,212,731 453,362 1,016,601 (196,130) (16.2)% 901 GUARDIAN AD LITEM 42,651 40,796 31,776 (10,875) (25.5)% 903 VICTIM'S ASSISTANCE PROGRAM 119,988 133,836 133,836 13,848 11.5% 903 STATEATTORNEY 194,438 20,543 143,377 (51,061) (26.3)% 904 PUBLIC DEFENDER 4,065 3,780 1,650 (2,415) (59.4)% 907 MEDICAL EXAMINER 1,069,774 1,041,486 1,041,486 (28,288) (2.6)% SUB -TOTAL $6,605,820 $5,782,723 $6,416,349 ($189,471) (2.9)% Paae 21 of 50 GENERAL FUND EXPENSE ESTIMATE FOR 2026/27 FUND 001 PROPOSED BUDGET AS OF JULY 1, 2026 Pape 22 of 50 BUDGET 2026/2027 COUNTY RECOMMENDED % AS OF DEPARTMENT ADMINISTRATOR INCREASE INCREASE ACCT# ACCOUNTNAME 3/31/2026 REQUEST RECOMMENDED (DECREASE) (DECREASE) ECONOMIC DEVELOPMENT 110 ECONOMIC DEVELOPMENT DIVISION $245,885 $289,800 $245,800 ($85) (0.0)% SUB -TOTAL $245,885 $289,800 $245,800 ($85) (0.0)% BUDGET 2026/2027 COUNTY RECOMMENDED % ACCT. AS OF DEPARTMENT ADMINISTRATOR INCREASE INCREASE # ACCOUNTNAME 3/31/2026 REQUEST RECOMMENDED (DECREASE) (DECREASE) CHILDREN'S SERVICES 128 CHILDREN'S SERVICES $3,481,767 $3,778,838 $3,778,838 $297,071 8.5% SUB -TOTAL $3,481,767 $3,778,838 $3,778,838 $297,071 8.5% COMMUNITY REVEVELOPMENT AGENCIES 137 SEBASTIAN REDEVELOPMENT DISTRICT $339,892 $373,881 $350,000 $10,108 3.0% 137 FELLSMERE CRA 119,790 131,769 152,000 32,210 26.9% SUB -TOTAL $459,682 $505,650 $502,000 $42,318 9.2 Pape 22 of 50 GENERAL FUND EXPENSE ESTIMATE FOR 2026/27 FUND 001 PROPOSED BUDGET AS OF JULY 1, 2026 ACCT# ACCOUNTNAME BUDGET AS OF 3/31/2026 2026/2027 DEPARTMENT REQUEST COUNTY ADMINISTRATOR RECOMMENDED RECOMMENDED INCREASE (DECREASE) % INCREASE (DECREASE) NON-PROFIT ORGANIZATIONS 110 MENTAL HEALTH -MHA OUR HOUSE -DROP IN $30,106 $33,000 $30,106 $0 0.0% 110 UNITED AGAINST POVERTY (FKA-HARVEST FOOD) 13,233 13,800 13,233 0 0.0% 110 211 PALM BEACH/TREASURE COAST, INC. 13,130 13,517 13,130 0 0.0 % 110 CTC -SRA -SENIOR SERVICES 161,262 167,712 161,262 0 0.0 % SUB -TOTAL $217,731 $228,029 $217,731 $0 0.0% Page 23 of 50 )aq GENERAL FUND EXPENSE ESTIMATE FOR 2026/27 FUND 001 PROPOSED BUDGET AS OF JULY 1, 2026 Page 24 of 50 BUDGET 2026/2027 COUNTY RECOMMENDED % AS OF DEPARTMENT ADMINISTRATOR INCREASE INCREASE ACCT# ACCOUNTNAME 3/31/2026 REQUEST RECOMMENDED (DECREASE) (DECREASE) QUASI -NON-PROFIT T ORGANIZATIONS 206 VETERAN'S COUNCIL $115,735 $115,835 $115,735 $0 0.0% 110 COMM. TRANSPORTATION COORDINATOR(SRA) 1,613,864 2,250,557 1,874,557 260,693 16.2% 110 COMM TRANSPORTATION COORD.GRANTS (SRA) 10,523,665 0 0 (10,523,665) (100.0)% 110 GIFFORD YOUTH ACHIEVEMENT CENTER 117,504 122,204 117,504 0 0.0% 110 PROGRESSIVE CIVIC LEAGUE OFGIFFORD 12,185 12,185 12,185 0 0.0% 110 HUMANE SOCIETY OFVEROBEACH, FL 335,241 103,828 103,828 (231,413) (69.0)% 110 TREASURE COAST HOMELESS SERVICES COUNCIL 152,250 200,000 152,250 0 0.0% SUB -TOTAL $12,870,444 $2,804,609 $2,376,059 ($10,494,385) (81.5)% Page 24 of 50 HA FY 2026/2027 STREETLIGHT DISTRICTS TOTAL $2,621 $41,937 $92,123 $11,815 EXPENSES 033-140 GENERAL & ADMIN. $21.00 179 180 181 182 DEPT. ELECTRICAL SERVICES $20.00 2,427 39,785 88,260 LAUREL - NUMBER ACCOUNT NAME $51.00 OCEANSIDE "' OSLO PARK GIFFORD WOOD REVENUES BUD. TRANS. PROP. APPR. 43 670 1,266 223 361-100 INTEREST INCOME $17 $154 $315 $24 363-120 SERVICE ASSESSMENTS 2,142 33,400 60,333 11,132 389-030 LESS 5% EST. RECEIPTS (108) (1,678) (3,032) (558) 389-040 CASH FORWARD -OCTOBER 1 570 10,061 34,507 1,217 TOTAL $2,621 $41,937 $92,123 $11,815 EXPENSES 033-140 GENERAL & ADMIN. $21.00 $18 $722 $1,241 $109 034-310 ELECTRICAL SERVICES $20.00 2,427 39,785 88,260 11,170 034-910 LEGAL ADS $51.00 90 90 90 90 099-060 BUD. TRANS. PROP. APPR. 43 670 1,266 223 099-940 COMMISSIONS & FEES 43 670 11266 223 TOTAL PER PARCEL/ACRE/LOT CHARGE: BUDGET 2026/27 - PER PARCEL/ACRE/LOT BUDGET 2025/26 - PER PARCEL/ACRE/LOT BUDGET 2024/25 - PER PARCEL/ACRE/LOT BUDGET 2023/24 - PER PARCEL/ACRE/LOT BUDGET 2022/23 - PER PARCEL/ACRE/LOT $41,937 92,123 $11,815 $51.00 $20.00 $21.00 $44.00 $51.00 $20.00 $21.00 $44.00 $51.00 $20.00 $21.00 $44.00 $51.00 $20.00 $21.00 $38.00 $51.00 $20.00 $21.00 $38.00 Paqe 25 of 50 FY 2026/2027 STREETLIGHT DISTRICTS EXPENSES 033-140 GENERAL & ADMIN. 183 184 186 188 DEPT. ELECTRICAL SERVICES ROCK- VERO PORPOISE LAUREL NUMBER ACCOUNT NAME RIDGE HIGH. POINT COURT REVENUES BUD. TRANS. PROP. APPR. 23 2,355 5 30 361-100 INTEREST INCOME $233 $256 $34 $8 363-120 SERVICE ASSESSMENTS 1,164 118,017 231 1,488 389-030 LESS 5% EST. RECEIPTS (70) (5,914) (13) (75) 389-040 CASH FORWARD -OCTOBER 1 953 1,454 174 182 TOTAL $2,280 $113,813 $426 $1,603 EXPENSES 033-140 GENERAL & ADMIN. $168 $1,085 $14 $13 034-310 ELECTRICAL SERVICES 1,976 107,928 312 1,440 034-910 LEGAL ADS 90 90 90 90 099-060 BUD. TRANS. PROP. APPR. 23 2,355 5 30 099-940 COMMISSIONS & FEES 23 2,355 5 30 TOTAL $2,280 $113,813 $426 $1,603 PER PARCEL/ACRE/LOT CHARGE: BUDGET 2026/27 - PER PARCEL/ACRE/LOT $3.00 $47.00 $7.00 $48.00 BUDGET 2025/26 - PER PARCEL/ACRE/LOT $3.00 $47.00 $7.00 $48.00 BUDGET 2024/25 - PER PARCEL/ACRE/LOT $3.00 $47.00 $7.00 $48.00 BUDGET 2023/24 - PER PARCEL/ACRE/LOT $3.00 $43.00 $7.00 $46.00 BUDGET 2022/23 - PER PARCEL/ACRE/LOT $3.00 $43.00 $7.00 $46.00 Page 26 of 50 FY 2026/2027 STREETLIGHT DISTRICTS DEPT. NUMBER ACCOUNT NAME REVENUES 189 190 191 192 TIERRA VERO ROYAL LINDA SHORES IXORA POINCIANA 361-100 INTEREST INCOME $7 $15 $14 $42 363-120 SERVICE ASSESSMENTS 3,752 7,038 91625 20,553 389-030 LESS 5% EST. RECEIPTS (188) (353) (482) (1,030) 389-040 CASH FORWARD -OCTOBER 1 330 1,286 467 299 099-940 TOTAL $3,901 $7,986 $9,624 $19,864 EXPENSES 033-140 GENERAL & ADMIN. $29 $89 $119 $174 034-310 ELECTRICAL SERVICES 3,632 7,525 9,065 18,780 034-910 LEGAL ADS 90 90 90 90 099-060 BUD. TRANS. PROP. APPR. 75 141 175 410 099-940 COMMISSIONS & FEES 75 141 175 410 TOTAL $3,901 $7,986 $9,624 $19,864 PER PARCEL/ACRE/LOT CHARGE: BUDGET 2026/27 - PER PARCEL/ACRE/LOT $56.00 $34.00 $35.00 $51.00 BUDGET 2025/26 - PER PARCEL/ACRE/LOT $56.00 $34.00 $32.00 $51.00 BUDGET 2024/25 - PER PARCEL/ACRE/LOT $55.00 $34.00 $32.00 $51.00 BUDGET 2023/24 - PER PARCEL/ACRE/LOT $48.00 $29.00 $29.00 $44.00 BUDGET 2022/23 - PER PARCEL/ACRE/LOT $48.00 $29.00 $29.00 $44.00 Page 27 of 50 FY 2026/2027 STREETLIGHT DISTRICTS EXPENSES 033-140 GENERAL &ADMIN. 193 194 195 196 DEPT. ELECTRICAL SERVICES ROSELAND WHISPERING 31,000 WALKER'S NUMBER ACCOUNT NAME ROAD PINES MOORINGS GLEN REVENUES BUD. TRANS. PROP. APPR. 44 43 219 24 361-100 INTEREST INCOME $11 $4 $165 $24 363-120 SERVICE ASSESSMENTS 2,196 2,170 10,926 1,220 389-030 LESS 5% EST. RECEIPTS (110) (109) (555) (62) 389-040 CASH FORWARD -OCTOBER 1 321 49 21,517 1,082 TOTAL $2,418 $2,114 $32,053 $2,264 EXPENSES 033-140 GENERAL &ADMIN. $316 $30 $525 $26 034-310 ELECTRICAL SERVICES 1,924 1,908 31,000 2,100 034-910 LEGAL ADS 90 90 90 90 099-060 BUD. TRANS. PROP. APPR. 44 43 219 24 099-940 COMMISSIONS & FEES 44 43 219 24 TOTAL $2,418 $2,114 $32,053 $2,264 PER PARCEL/ACRE/LOT CHARGE: BUDGET 2026/27 - PER PARCEL/ACRE/LOT BUDGET 2025/26 - PER PARCEL/ACRE/LOT BUDGET 2024/25 - PER PARCEL/ACRE/LOT BUDGET 2023/24 - PER PARCEL/ACRE/LOT BUDGET 2022/23 - PER PARCEL/ACRE/LOT $3.00 $31.00 $9.00 $20.00 $3.00 $31.00 $9.00 $20.00 $3.00 $25.00 $9.00 $20.00 $1.00 $16.00 $9.00 $20.00 $1.00 $16.00 $9.00 $20.00 Page 28 of 50 FY 2026/2027 STREETLIGHT DISTRICTS 101:12111 197 198 199 GLENDALE FLORALTON WEST NUMBER ACCOUNT NAME LAKES BEACH WABASSO REVENUES ELECTRICAL SERVICES 4,681 2,580 9,208 361-100 INTEREST INCOME $16 $13 $83 363-120 SERVICE ASSESSMENTS 3,360 2,430 61714 389-030 LESS 5% EST. RECEIPTS (169) (122) (340) 389-040 CASH FORWARD -OCTOBER 1 1,734 470 31268 TOTAL $4,941 $2,791 $9,725 EXPENSES 033-140 GENERAL & ADMIN. $36 $23 $161 034-310 ELECTRICAL SERVICES 4,681 2,580 9,208 034-910 LEGAL ADS 90 90 90 099-060 BUD. TRANS. PROP. APPR. 67 49 133 099-940 COMMISSIONS & FEES 67 49 133 TOTAL $4,941 $2,791 $9,725 PER PARCEL/ACRE/LOT CHARGE: BUDGET 2026/27 - PER PARCEL/ACRE/LOT $40.00 $45.00 $18.00 BUDGET 2025/26 - PER PARCEL/ACRE/LOT $40.00 $45.00 $18.00 BUDGET 2024/25 - PER PARCEL/ACRE/LOT $40.00 $45.00 $18.00 BUDGET 2023/24 - PER PARCEL/ACRE/LOT $40.00 $45.00 $18.00 BUDGET 2022/23 - PER PARCEL/ACRE/LOT $40.00 $45.00 $18.00 Paae 29 of 50 15A 2026/2027 PROPOSED BUDGET EAST GIFFORD STORMWATER WATERSHED M.S.B.U. FUND 171 $10.00 PER PARCEL ACRE IN 2026/2027 2025/2026 PROPOSED INCREASE %INCREASE REVENUES: BUDGET 2026/2027 (DECREASE) (DECREASE) 171032-325201 SERVICE ASSESSMENTS $1,660 $1,667 $7 0.4% 171039-389030 LESS 5% ESTIMATED RECEIPT (83) (83) 0 0.0 TOTAL REVENUES $1,577 $1,584 $7 0.4 VERO LAKE ESTATES M.S.B.U. FUND 185 EXPENSES: 2025/2026 17128041-066340 DRAINAGESYSTEMS $1,508 $1,508 $0 0.0% 17128081-099060 BUDGTRANSFER-PROPERTYAPPRAIS 39 38 (1) (2.6)% 17128081-099940 COMMISSIONS AND FEES 30 38 8 26.7 % 185039-389030 LESS 5% ESTIMATED RECEIPT TOTAL EXPENSES $1,577 $1,584 $7 0.4% $10.00 PER PARCEL ACRE IN 2026/2027 $10.00 PER PARCEL ACRE IN 2025/2026 $10.00 PER PARCEL ACRE IN 2024/2025 $10.00 PER PARCEL ACRE IN 2023/2024 $10.00 PER PARCEL ACRE IN 2022/2023 2026/2027 PROPOSED BUDGET VERO LAKE ESTATES M.S.B.U. FUND 185 2025/2026 PROPOSED INCREASE %INCREASE REVENUES: BUDGET 2026/2027 (DECREASE) (DECREASE) 185032-325101 SERVICE ASSESSMENTS $254,000 $254,000 $0 0.0% 185037-361100 INTEREST INCOME 40,000 40,000 0 0.0% 185039-389030 LESS 5% ESTIMATED RECEIPT (14,700) (14,700) 0 0.0% 185039-389040 CASH FORWARD -OCT 1ST 891,672 537,390 (354,282) (39.7)% TOTAL REVENUES $1,170,972 $816,690 ($354,282) (30.3)% EXPENSES: 18521441-034310 ELECTRIC SERVICES $19,000 $19,000 $0 0.0% 18521441-034910 LEGALADS 90 90 0 0.0% 18521481-099060 BUDG TRANSFER -PROPERTY APPRAIS 5,042 5,050 8 0.2% 18521481-099940 COMMISSIONS AND FEES 6,840 5,050 (1,790) (26.2)% 18521441-066510-21033 VLE PAVING - 104TH AVE/79-87 1,140,000 787,500 (352,500) (30.9)% TOTAL EXPENSES $1,170,972 $816,690 ($354,282) (30.3)% $50.00 PER PARCEL ACRE IN 2026/27 $50.00 PER PARCEL ACRE IN 2025/26 $50.00 PER PARCEL ACRE IN 2024/25 $50.00 PER PARCEL ACRE IN 2023/24 $50.00 PER PARCEL ACRE IN 2022/23 Page 30 of 50 INDIAN RIVER COUNTY 2026/2027 TAXING DISTRICT SUMMARY Other M.S.B.U.'s E. Gifford Stormwater M.S. B.U. $10.00 $10.00 $0.00 0.0% Vero Lake Estates M.S.B.U. $50.00 $50.00 $0.00 0.0% Rain Tree Corners Culvert Assessment $0.00 $2,927.93 $2,927.93 N/A Water's Edge Culvert Assessment $454.57 $377.43 ($77.14) (17.0)% Other Assessments North County Water Assessment $283.22 $275.78 ($7.44) (2.6)% Solid Waste Disposal District 2025/2026 2026/2027 Increase Increase Waste Waste (Decrease) (Decrease) Proposed Assessment Rates Generation Unit Generation Unit (2) $ % Residential $125.06 $125.06 $0.00 0.0% Commercial $79.12 $79.12 $0.00 0.0 Readiness -to -use Fee $46.62 $46.62 $0.00 0.0% Universal Collection Assessment Rate per Household Proposed Assessment Rate $181.70 $183.92 $2.22 1.2% Paqe 31 of 50 16� 2026/2027 PROPOSED BUDGET SOLID WASTE DISPOSAL DISTRICT FUND 411 EXPENSES: 217 LANDFILL $32,219,823 2025/2026 PROPOSED INCREASE % INCREASE 16,000,152 16,603,329 BUDGET 2026/2027 (DECREASE) (DECREASE) REVENUES: ($613,856) (1.3)% LESS CAPITAL OUTLAY (5,831,366) (3,250,000) 343-410 GARBAGE/SOLID WASTE SALES $547,624 $1,048,099 $500,475 91.4% 343-420 DEMOLITION CHARGES 3,731,249 3,357,738 (373,511) (10.0)% 343-430 TIRE DUMPING CHARGES 65,303 55,188 (10,115) (15.5)% 343-450 RECYCLING SALES 510,263 454,536 (55,727) (10.9)% 343-460 CHIPPED TREE DEBRIS SALES 3,521 2,425 (1,096) (31.1)% 343-470 SEPTAGE/SLUDGE DISPOSAL 833,322 772,332 (60,990) (7.3)% 343-480 LANDFILL GAS SALES 100,000 100,000 0 0.0% 343-499 EMISSION REDUCTION PROCEEDS 121,562 121,562 0 0.0% 343-920 LOT CLEARING REVENUE 1,309,805 924,158 (385,647) (29.4)% 361-110 INTEREST -INVESTMENTS 768,670 768,670 0 0.0% 325-201 SERVICE ASSESSMENTS 23,329,385 24,172,701 843,316 3.6% 325-202 LANDFILL ASSESSMENTS 477,303 491,622 14,319 3.0 325-204 UNIVERSAL COLLECTION - UNINCORPORATED IRC 8,942,366 9,027,345 84,979 1.0 % 325-202 UNIVERSAL COLLECTION - IR SHORES 0 364,426 364,426 N/A 369-900 OTHER MISCELLANEOUS REVENUE 66,365 5,776 (60,589) (91.3)% 369-940 REIMBURSEMENTS - IR SHORES 335,000 335,000 0 0.0% 389-030 LESS 5% EST. RECEIPTS (2,053,769) (2,083,040) (29,271) 1.4% 389-040 CASH FORWARD -OCT. 1 3,300,640 4,437,581 1,136,941 34.4% TOTAL REVENUES $42,388,609 $44,356,119 $1,967,510 4.6 EXPENSES: 217 LANDFILL $32,219,823 $31,002,790 ($1,217,033) (3.8)% 255 RECYCLING 16,000,152 16,603,329 603,177 3.8 SUB -TOTAL EXPENSES $48,219,975 $47,606,119 ($613,856) (1.3)% LESS CAPITAL OUTLAY (5,831,366) (3,250,000) 2,581,366 (44.3)% TOTAL EXPENSES $42,388,609 $44,356,119 $1,967,510 4.6% COMMERCIAL- WASTE GENERATION UNIT (W.G.U.) $79.12 $79.12 $0.00 0.0% RESIDENTIAL -WASTE GENERATION UNIT (W.G.U.) $125.06 $125.06 $0.00 0.0% EQUIVALENT RESIDENTIAL UNIT (E.R.U.) $187.59 $187.59 $0.00 0.0% UNIVERSAL COLLECTION ASSESSMENT RATE PER HOUSEHOLD $181.70 $183.92 $2.22 1.2% READINESS -TO -USE FEE-(W.G.U) $46.62 $46.62 $0.00 0.0% NUMBER OF W.G.U.'s 234,949 238,027 3,078 1.3% W.G.U. = ONE TON OF WASTE ANNUALLY Page 32 of 50 2026/2027 PROPOSED BUDGET GOLF COURSE FUND 418 REVENUES: 347-231 PRO SHOP SALES 347-232 9 HOLE CARD FEES 347-233 18 HOLE CARD FEES 347-234 9 HOLE NON -CARD FEES 347-235 18 HOLE NON -CARD FEES 347-236 9 HOLE CART FEES 347-237 18 HOLE CART FEES 347-238 PULL CART FEES 347-239 ID CARD 347-240 CLUBHOUSE ROOM RENTAL 347-241 JUNIOR FEES 347-242 RANGE FEES 347-243 GOLF CLUB FOOD SALES 347-244 BEVERAGE SALES 347-245 LIQUOR SALES 347-247 TWILIGHT PM 2025/2026 PROPOSED INCREASE %INCREASE BUDGET 2026/2027 (DECREASE) (DECREASE) $525,000 $527,000 $2,000 0.4% 302,000 315,000 13,000 4.3% 1,066,565 1,125,000 58,435 5.5 % 165,000 255,465 90,465 54.8% 630,530 987,673 357,143 56.6% 250,000 253,000 3,000 1.2 % 1,200,000 1,335,000 135,000 11.3% 1,500 1,500 0 0.0% 172,215 172,215 0 0.0 0 120,000 120,000 N/A 1,300 1,450 150 11.5% 325,000 345,000 20,000 6.2% 0 1,300,000 1,300,000 N/A 0 400,000 400,000 N/A 0 1,000,000 1,000,000 N/A 435,000 25,000 (410,000) (94.3)% 347-249 GOLF CLUB RENTALS 35,000 37,500 2,500 7.1 -/o 347-250 HANDICAPPING SERVICE 15,000 15,000 0 0.0% 347-251 TOURNAMENT FEE 110,000 145,000 35,000 31.8 % 347-252 PGA PRO RATE 18,000 18,000 0 0.0% 347-254 DISCOUNTCARDS 13,000 6,000 (7,000) (53.8)% 347-255 ANNUAL GROUP FEE 50,000 61,000 11,000 22.0% 347-263 SUMMER PASS 10,000 12,500 2,500 25.0% 361-100 INTEREST INCOME 25,000 25,000 0 0.0% 362-012 SNACK BAR RENT 50,000 0 (50,000) (100.0)% 389-030 LESS 5% EST. RECEIPTS (270,006) (424,165) (154,159) 57.1 % 389-040 CASH FORWARD - OCT. 1 67,709 0 (67,709) (100.0)% TOTAL REVENUES $5,197,813 $8,059,138 $2,861,325 55.0% 221 OPERATIONS $2,117,320 $2,185,748 $68,428 3.2% 232 FOOD & BEVERAGE 0 1,991,924 1,991,924 N/A 236 CLUBHOUSE 16,880,493 4,074,838 (12,805,655) (75.9)% SUB -TOTAL EXPENSES $18,997,813 $8,252,510 ($10,745,303) (56.6)% LESS CAPITAL OUTLAY (13,800,000) (193,372) 13,606,628 (98.6)% TOTAL EXPENSES $5,197,813 $8,059,138 $2,861,325 55.0% Page 33 of 50 2026/2027 PROPOSED BUDGET BUILDING DEPARTMENT FUND 441 2025/2026 PROPOSED INCREASE % INCREASE BUDGET 2026/2027 (DECREASE) (DECREASE) 322-010 BUILDING PERMITS - COUNTY $4,625,000 $4,625,000 $0 0.0% 322-011 BUILDING PERMITS -CITY 1,009,370 1,009,370 0 0.0% 322-030 PLAN EXAM FEE - COUNTY 219,825 200,000 (19,825) (9.0)% 322-050 PERMIT REINSPECTON FEE -COUNTY 171,923 150,000 (21,923) (12.8)% 329-050 COMPETENCY CARD FEES 20,000 10,000 (10,000) (50.0)% 342-510 DCAADMIN.FEES 13,000 13,000 0 0.0% 349-050 RESEARCH FEES 10,250 10,250 0 0.0 354-013 UNLICENSED CONTRACTOR FINES 12,500 10,000 (2,500) (20.0)% 361-100 INTEREST INCOME 165,000 165,000 0 0.0% 369-900 OTHER MISC. REVENUES 10,000 5,000 (5,000) (50.0)% 389-030 LESS 5% ESTIMATED RECEIPTS (312,843) (309,881) 2,962 (0.9)% 389-040 CASH FORWARD 1,769,616 1,665,606 (104,010) (5.9)% TOTAL REVENUES $7,713,641 $7,553,345 ($160,296) (2.1)% SALARY AND BENEFITS $5,458,216 $5,281,310 ($176,906) (3.2)% EXPENSES 2,469,725 2,272,035 (197,690) (8.0)% SUB -TOTAL EXPENSES $7,927,941 $7,553,345 ($374,596) (4.7)% LESS CAPITAL OUTLAY (214,300) 0 214,300 (100.0)% TOTALEXPENSES $7,713,641 $7,553,345 ($160,296) (2.1)% Page 34 of 50 2026/2027 PROPOSED BUDGET UTILITY SERVICES FUND 471 REVENUES: 343-310 WATER SALES 343-340 METER INSTALLATIONS 343-470 SEPTAGE/SLUDGE DISPOSAL 343-490 GREASE DISPOSAL 343-510 SEWER SALES 343-530 RECLAIMED WATER SALES 2025/2026 PROPOSED INCREASE % INCREASE BUDGET 2026/2027 (DECREASE) (DECREASE) $28,306,413 $30,322,123 548,271 459,136 998,854 769,490 57,195 31,777 25,804,800 27,203,332 39,159 45,983 $2,015,710 4 7.1 % (89,135) (16.3)% (23.2)% (229,364) (23.0)% WATER PRODUCTION (25,418) (44.4)% (2,372,143) 1,398,532 5.4% 75,163 6,824 17.4% °/ 343-540 PENALTIES 778,583 513,590 (264,993) (23.2)% SERVICE CHARGES: WATER PRODUCTION 17,135,927 14,763,784 (2,372,143) 343-301 SEWER LINE EXTENSION FEE 75,163 211,145 135,982 180.9 % 343-302 WATERLINE EXTENSION FEE 233,376 368,290 134,914 57.8% 343-350 WATER TAP FEES 347,743 322,546 (25,197) (7.2)% 343-520 SEWER TAP FEES 57,086 20,688 (36,398) (63.8)% 343-550 RECONNECT FEES 745,176 569,140 (176,036) (23.6)% 343-610 SERVICE CHARGES 37,183 38,280 1,097 3.0 % 343-660 INSPECTION FEES 107,530 107,673 143 0.1 % 343-690 COURT RECORDING FEES 5,037 5,186 149 3.0 % 343-670 MISCELLANEOUS INCOME 55,000 47,894 (7,106) (12.9)% 361-100 INTEREST INCOME 1,000,000 1,100,000 100,000 10.0% 362-010 RENTS & ROYALTIES 5,490 5,490 0 0.0% 362-011 RADIO TOWER RENT 330,000 325,000 (5,000) (1.5)% 329-030 LICENSE/PERMIT FEES 500 500 0 0.0 % 381-020 FUND TRANSFER IN 191,342 235,428 44,086 23.0% 389-030 LESS 5% EST. RECEIPTS (2,976,628) (3,123,364) (146,736) 4.9% 389-040 CASH FORWARD - OCT. 1 11,759,934 7,080,017 (4,679,917) (39.8)% TOTAL REVENUES $68,507,207 $66,659,344 ($1,847,863) (2.7)% 218 WASTEWATER TREATMENT $13,916,697 $10,687,539 ($3,229,158) (23.2)% 219 WATER PRODUCTION 17,135,927 14,763,784 (2,372,143) (13.8)% 235 GENERAL & ENGINEERING 15,869,892 10,587,227 (5,282,665) (33.3)% 257 SLUDGE 2,789,384 1,572,417 (1,216,967) (43.6)% 265 CUSTOMER SERVICE 4,323,722 5,087,149 763,427 17.7% 268 WASTEWATER COLLECTION 22,147,819 35,276,364 13,128,545 59.3% 269 WATER DISTRIBUTION 16,819,644 14,371,264 (2,448,380) (14.6)% 282 OSPREY MARSH 637,808 784,759 146,951 23.0 292 SPOONBILL MARSH 1,682,839 719,143 (963,696) (57.3)% SUB -TOTAL EXPENSES $95,323,732 $93,849,646 ($1,474,086) (1.5)% LESS CAPITAL OUTLAY (26,816,525) (27,190,302) (373,777) 1.4% TOTAL EXPENSES $68,507,207 $66,659,344 ($1,847,863) (2.7)% Paae 35 of 50 2026/2027 PROPOSED BUDGET UTILITIES WATER IMPACT FEES FUND 474 2025/2026 PROPOSED INCREASE %INCREASE BUDGET 2026/2027 (DECREASE) (DECREASE) 343-650 WATER IMPACT FEES $902,375 $1,355,168 $452,793 50.2 361-100 INTEREST INCOME 20,000 415,684 395,684 1978.4 389-030 LESS 5% EST. RECEIPTS (46,119) (88,543) (42,424) 92.0% TOTAL REVENUES $876,256 $1,682,309 $806,053 92.0% 1 14;61 � 219 WATER PRODUCTION $0 $2,276,596 $2,276,596 N/A CASH FORWARD 876,256 1,682,309 806,053 92.0% SUB -TOTAL EXPENSES $876,256 $3,958,905 $3,082,649 351.8% LESS CAPITAL OUTLAY 0 (2,276,596) (2,276,596) N/A TOTAL EXPENSES $876,256 $1,682,309 $806,053 92.0 % 2026/2027 PROPOSED BUDGET UTILITIES SEWER IMPACT FEES FUND 475 REVENUES: 2025/2026 PROPOSED INCREASE % INCREASE BUDGET 2026/2027 (DECREASE) (DECREASE) 343-630 SEWER IMPACT FEES $1,138,218 $1,180,885 $42,667 3.7% 361-100 INTEREST INCOME 30,000 731,220 701,220 2337.4% 389-030 LESS 5% EST. RECEIPTS (58,411) (95,605) (37,194) 63.7% TOTAL REVENUES $1,109,807 $1,816,500 $706,693 63.7% EXPENSES: CASH FORWARD $1,109,807 $1,816,500 $706,693 63.7% TOTAL EXPENSES $1,109,807 $1,816,500 $706,693 63.7% Paqe 36 of 50 2026/2027 PROPOSED BUDGET FLEET MANAGEMENT FUND 501 EXPENSES: SALARIES AND BENEFITS $712,803 $783,260 2025/2026 PROPOSED INCREASE %INCREASE REVENUES: (1.2)% BUDGET 2026/2027 (DECREASE) (DECREASE) 369-900 MISCELLANEOUS REVENUE $114,014 $114,014 $0 0.0% 395-010 AUTO. MAINTENANCE 415,000 415,000 0 0.0% 395-011 HEAVY EQUIPMENT MAINTENANCE 1,395,000 1,395,000 0 0.0% 395-012 OTHER EQUIPMENT MAINTENANCE 196,000 196,000 0 0.0 395-013 FUEL 2,536,000 2,682,567 146,567 5.8 % 389-040 CASH FORWARD 132,414 0 (132,414) (100.0)% TOTAL REVENUE $4,788,428 $4,802,581 $14,153 0.3% EXPENSES: SALARIES AND BENEFITS $712,803 $783,260 $70,457 9.9% EXPENSES 4,075,625 4,026,121 (49,504) (1.2)% SUB -TOTAL EXPENSES $4,788,428 $4,809,381 $20,953 0.4% LESS CAPITAL OUTLAY 0 (6,800) (6,800) N/A TOTAL EXPENSES $4,788,428 $4,802,581 $14,153 0.3% 2026/2027 PROPOSED BUDGET SELF INSURANCE FUND 502 WATW q 2025/2026 PROPOSED INCREASE %INCREASE BUDGET 2026/2027 (DECREASE) (DECREASE) 395-020 INSURANCE CHARGES TO DEPTS. $6,785,000 $6,400,000 ($385,000) (5.7)% 395-023 WORKERS COMP. CHARGES 3,244,627 2,485,718 (758,909) (23.4)% 369-040 REIMBURSEMENTS 10,000 10,000 0 0.0% 361-100 INTEREST INCOME 503,000 503,000 0 0.0% 389-030 LESS 5% EST. RECEIPTS (527,131) (469,936) 57,195 (10.9)% 389-040 CASH FORWARD - OCTOBER 1 527,644 99,768 (427,876) (81.1)% TOTAL REVENUES $10,543,140 $9,028,550 ($1,514,590) (14.4)% EXPENSES: SALARIES & BENEFITS (INCLUDES W/C EXP.) $2,028,873 $2,567,835 $538,962 26.6% OPERATING 6,789,267 5,960,715 (828,552) (12.2)% SHERIFF 1,725,000 500,000 (1,225,000) (71.0)% SUB -TOTAL EXPENSES $10,543,140 $9,028,550 ($1,514,590) (14.4)% LESS CAPITAL OUTLAY 0 0 0 N/A TOTAL EXPENSES $10,543,140 $9,028,550 ($1,514,590) (14.4)% Paqe 37 of 50 2026/2027 PROPOSED BUDGET EMPLOYEE HEALTH INSURANCE FUND 504 2025/2026 PROPOSED INCREASE % INCREASE REVENUES: BUDGET 2026/2027 (DECREASE) (DECREASE) 395-020 INSURANCE CHARGES $21,450,000 $29,391,241 $7,941,241 37.0 705,555 361-100 INTEREST 680,000 420,000 (260,000) (38.2)% $6,933,579 369-940 REIMBURSEMENTS 50,000 50,000 0 0.0% LESS CAPITAL OUTLAY 369-954 PHARMACY REBATE 2,000,000 2,350,000 350,000 17.5% $6,933,579 369-955 WELLNESS CONTRIBUTIONS 100,000 50,000 (50,000) (50.0)% 395-019 INSURANCE CHARGES - STOP LOSS 1,200,000 1,200,000 0 0.0% 395-018 DENTAL INSURANCE CHARGES 669,417 669,417 0 0.0% 395-021 OPEB CHARGES 2,791,885 3,013,155 221,270 7.9% 389-040 CASH FORWARD 6,261,428 2,356,390 (3,905,038) (62.4)% TOTAL REVENUES $35,202,730 $39,500,203 $4,297,473 12.2% EXPENSES: SALARIES AND BENEFITS $244,466 $276,399 $31,933 13.1 % EXPENSES 34,958,264 39,223,804 4,265,540 12.2 TOTAL EXPENSES $35,202,730 $39,500,203 $4,297,473 12.2% 2026/2027 PROPOSED BUDGET INFORMATION TECHNOLOGY FUND 505 REVENUES: 2025/2026 PROPOSED INCREASE % INCREASE BUDGET 2026/2027 (DECREASE) (DECREASE) GIS INTERDEPARTMENTAL CHARGES $811,529 $810,225 ($1,304) (0.2)% IS/TELECOM INTERDEPT CHARGES 4,950,628 5,656,183 705,555 14.3% CASH FORWARD 1,431,617 467,171 (964,446) (67.4)% TOTAL REVENUES $7,193,774 $6,933,579 ($260,195) (3.6)% EXPENSES: 103 GEOGRAPHIC INFORMATION SYSTEMS $1,172,856 $1,183,235 $10,379 0.9% 241 INFORMATION SYSTEMS/TELECOMMUNICATIONS 6,145,503 5,997,460 (148,043) (2.4)% RESERVE FOR CONTINGENCY 0 0 0 N/A SUB -TOTAL EXPENSES $7,318,359 $7,180,695 ($137,664) (1.9)% LESS CAPITAL OUTLAY (124,585) (247,116) (122,531) 98.4% TOTAL EXPENSES $7,193,774 $6,933,579 ($260,195) (3.6)% Paqe 38 of 50 2026/2027 PROPOSED BUDGET TRAFFIC IMPROVEMENT FEES FUND 102 REVENUES: CASH FORWARD - OCTOBER 1 RFVFNI IFC !KA 2025/2026 PROPOSED INCREASE %INCREASE BUDGET 2026/2027 (DECREASE) (DECREASE) $753,133 $0 ($753,133) (100.0)% $753,133 $0 ($753,133) (100.0)% EXPENSES: DISTRICT 1 $753,133 $0 ($753,133) (100.0)% TOTAL EXPENSES $753,133 $0 ($753,133) (100.0)% 2026/2027 PROPOSED BUDGET ADDITIONAL IMPACT FEES FUND 103 EXPENSES: 2025/2026 PROPOSED INCREASE %INCREASE REVENUES: BUDGET 2026/2027 (DECREASE) (DECREASE) LAW ENFORCEMENT FEES $136,000 $136,000 $0 0.0% FIRE/ EMS FEES 252,200 252,200 0 0.0 PARKS & RECREATION FEES 456,000 456,000 0 0.0% PUBLIC BUILDINGS 313,000 313,000 0 0.0% ADMINISTRATIVE FEES 157,000 157,000 0 0.0% INTEREST EARNINGS 247,500 247,500 0 0.0% LESS 5% ESTIMATED RECEIPTS (78,085) (78,085) 0 0.0% CASH FORWARD - OCTOBER 1 7,325,776 0 (7,325,776) (100.0)% TOTAL REVENUES $8,809,391 $1,483,615 ($7,325,776) (83.2)% EXPENSES: 2025/2026 PROPOSED INCREASE %INCREASE 120 FIRE/ EMS FACILITIES $1,225,679 $250,000 ($975,679) (79.6)% 204 ADMINISTRATIVE EXPENSES 328,121 249,569 (78,552) (23.9)% 210 PARKS & RECREATION FACILITIES 4,252,184 450,000 (3,802,184) (89.4)% 220 FACILITIES MANAGEMENT 3,003,407 0 (3,003,407) (100.0)% 600 SHERIFF 0 250,000 250,000 N/A 199 CASH FORWARD - SEPTEMBER 30 0 284,046 284,046 N/A TOTAL EXPENSES $8,809,391 $1,483,615 ($7,325,776) (83.2)% 2026/2027 PROPOSED BUDGET TRAFFIC IMPACT FEES 2020 FUND 104 EXPENSES: 10415141-066510 DISTRICT 1 $7,692,409 $2,700,000 ($4,992,409) (64.9)% 10415241-066510 DISTRICT 8,560,000 4,350,000 (4,210,000) (49.2)% TOTAL EXPENSES $16,252,409 $7,050,000 ($9,202,409) (56.6)% 2026/2027 PROPOSED BUDGET RENTAL ASSISTANCE FUND 108 REVENUES: RENTAL REVENUES 2025/2026 PROPOSED BUDGET 2026/2027 X3,993,330 $3,738,830 INCREASE % INCREASE TOTAL REVENUES $3,993,330 $3,738,830 ($254,500) (6.4)% EXPENSES: SALARY AND BENEFITS $419,316 $436,274 $16,958 4.0% OPERATING EXPENSE 3,574,014 3,302,556 (271,458) (7.6)% TOTAL EXPENSES $3,993,330 $3,738,830 ($254,500) (6.4)% Paoe 39 of 50 2025/2026 PROPOSED INCREASE %INCREASE REVENUES: BUDGET 2026/2027 (DECREASE) (DECREASE) 104032 DISTRICT 1 $2,500,000 $2,500,000 $0 0.0% 104032 DISTRICT 2 2,445,000 2,445,000 0 0.0% 104037-361100 INTEREST INCOME $450,000 $450,000 0 0.0% 104039-389030 LESS 5% ESTIMATED RECEIPT (269,750) (269,750) 0 0.0% 10403-389040 CASH FORWARD -OCT 1ST 11,127,159 1,924,750 (9,202,409) (82.7)% TOTAL REVENUES $16,252,409 $7,050,000 ($9,202,409) (56.6)% EXPENSES: 10415141-066510 DISTRICT 1 $7,692,409 $2,700,000 ($4,992,409) (64.9)% 10415241-066510 DISTRICT 8,560,000 4,350,000 (4,210,000) (49.2)% TOTAL EXPENSES $16,252,409 $7,050,000 ($9,202,409) (56.6)% 2026/2027 PROPOSED BUDGET RENTAL ASSISTANCE FUND 108 REVENUES: RENTAL REVENUES 2025/2026 PROPOSED BUDGET 2026/2027 X3,993,330 $3,738,830 INCREASE % INCREASE TOTAL REVENUES $3,993,330 $3,738,830 ($254,500) (6.4)% EXPENSES: SALARY AND BENEFITS $419,316 $436,274 $16,958 4.0% OPERATING EXPENSE 3,574,014 3,302,556 (271,458) (7.6)% TOTAL EXPENSES $3,993,330 $3,738,830 ($254,500) (6.4)% Paoe 39 of 50 2026/2027 PROPOSED BUDGET SECONDARY ROAD CONSTRUCTION FUND 109 EXPENSES: 2025/2026 PROPOSED INCREASE %INCREASE REVENUES: $49,998 BUDGET 2026/2027 (DECREASE) (DECREASE) 312200-109031 GASOLINE TAX $193,467 $197,934 $4,467 2.3% 312410-109031 LOCAL OPTION GAS TAX 3,879,881 3,879,881 0 0.0% 334403-109033-21021 FDOT SCOP -IR BLVD PED &BIKE 1,546,281 0 (1,546,281) (100.0)% 361100-109037 INTERESTINCOME 90,000 90,000 0 0.0% 369940-109038 REIMBURSEMENTS 53,173 53,173 0 0.0 389030-109039 LESS 5% ESTIMATED RECEIPT (208,167) (211,049) (2,882) 1.4 % 389040-109039 CASH FORWARD -OCT 1 ST 8,026,909 5,576,034 (2,450,875) (30.5)% TOTAL REVENUES $13,581,544 $9,585,973 ($3,995,571) (29.4)% EXPENSES: 247 SALARIES & BENEFITS Department -Capital Projects $49,998 $8,889 21.6% 247 OPERATING 38,646 214 SALARIES & BENEFITS $27,403 $26,795 ($608) (2.2)% 214 OPERATING 1,093,202 1,782,121 688,919 63.0% 214 ROAD PROJECTS -PAVING 3,535,941 3,125,000 (410,941) (11.6)% 214 CAPITAL 8,030,000 3,738,500 (4,291,500) (53.4)% $385,000 SUBTOTAL -CAPITAL PROJECTS $12,686,546 $8,672,416 ($4,014,130) (31.6)% Department -Engineering 244 SALARIES & BENEFITS $617,216 $653,735 $36,519 5.9 244 OPERATING 198,027 171,602 (26,425) (13.3)% SUBTOTAL -ENGINEERING $815,243 $825,337 $10,094 1.2% Department -Real Estate Acquisition 247 SALARIES & BENEFITS $41,109 $49,998 $8,889 21.6% 247 OPERATING 38,646 38,222 (424) (1.1)% SUBTOTAL - REAL ESTATE ACQUISITION $79,755 $88,220 $8,465 10.6% TOTAL EXPENSES $13,581,544 $9,585,973 ($3,995,571) (29.4)% 2026/2027 PROPOSED BUDGET SPECIAL LAW ENFORCEMENT FUND 112 REVENUES: 112039-389040 CASH FORWARD - OCT. 1 2025/2026 PROPOSED INCREASE %INCREASE BUDGET 2026/2027 (DECREASE) (DECREASE) ,017 $0 ,017 $0 EXPENSES: 11260086-099040 SHERIFF - LAW ENFORCEMENT $274,017 $0 ($274,017) (100.0)% TOTAL EXPENSES $274,017 $0 ($274,017) (100.0)% 2026/2027 PROPOSED BUDGET TREE ORDINANCE FINES 11721072-033190 OTHER PROFESSIONAL SERVICES $40,000 $80,000 FUND 117 100.0 11721072-035340 LANDSCAPE MATERIALS 95,000 0 2025/2026 PROPOSED INCREASE % INCREASE REVENUES: BUDGET 2026/2027 (DECREASE) (DECREASE) 117035-354020 TREE MITIGATION FINES $185,000 $200,000 $15,000 8.1 117039-389040 CASH FORWARD - OCT. 1 200,000 80,000 (120,000) (60.0)% TOTAL REVENUES $385,000 $280,000 ($105,000) (27.3)% EXPENSES: 11721072-033190 OTHER PROFESSIONAL SERVICES $40,000 $80,000 $40,000 100.0 11721072-035340 LANDSCAPE MATERIALS 95,000 0 (95,000) (100.0)% 11721072-066510-19027 HALLSTROM FARMS CONSERVATION AREA 0 50,000 50,000 N/A 11721072-066510-20009 S.PRONG CONSERVATION AREA 50,000 50,000 0 0.0% 11721072-066510-20039 LAGOON GREENWAY BOARDWALK 0 50,000 50,000 N/A 11721072-066510-22002 S.OSLO CONSERVATION IMPOUND RESTORATION 150,000 0 (150,000) (100.0)% 11721072-066510-22019 CYPRESS BEND PRESERVE 50,000 50,000 0 0.0% TOTAL EXPENSES $385,000 $280,000 ($105,000) (27.3)% Paqe 40 of 50 2026/2027 PROPOSED BUDGET TOURIST DEVELOPMENT FUND FUND 119 EXPENSES: 12111069-033190 OTHER PROFESSIONAL SERVICES $1,000 $0 ($1,000) (100.0)% 12111069-088692 DRUG TESTING PROGRAM 74,000 90,000 16,000 21.6 TOTAL EXPENSES: $75,000 $90,000 $15,000 20.0% Paqe 41 of 50 2025/2026 PROPOSED INCREASE %INCREASE REVENUES: BUDGET 2026/2027 (DECREASE) (DECREASE) 119031-312110 DIST. II -LOC. OPT. RESORT TAX -IRC $1,138,500 $1,195,425 $56,925 5.0% 119031-312111 DIST. I -LOC. OPT. RESORT TAX -VB 1,138,500 1,195,425 56,925 5.0% 119037-361100 INTEREST INCOME 85,000 94,888 9,888 11.6% 119039-389030 LESS 5% ESTIMATED RECEIPTS (118,100) (124,287) (6,187) 5.2 119039-389040 CASH FORWARD - OCT. 1 4,735 0 (4,735) (100.0)% TOTAL REVENUES $2,248,635 $2,361,451 $112,816 5.0% EXPENSES: 11914472-088472 VERO BEACH ART CLUB $10,000 $17,817 $7,817 78.2% 11914472-088472 VERO BEACH AIR SHOW 50,000 50,000 0 0.0% 11914472-088750 CHAMBER OF COMMERCE 1,200,138 1,330,182 130,044 10.8% 11914472-088751 SEBASTIAN CHAMBER OF COMMERCE 288,730 322,801 34,071 11.8% 11914472-088890 VERO HERITAGE INC 33,200 85,000 51,800 156.0 11914572-088270 CULTURAL COUNCIL OF IRC 55,000 0 (55,000) (100.0)% 11914572-088340 TREASURE COAST SPORTS COMMISSN 300,000 310,000 10,000 3.3% 11914572-088745 COASTAL CONNECTIONS 24,735 27,817 3,082 12.5% 11914472-088748 MAIN STREET VERO BEACH 0 12,400 12,400 N/A 11914572-088910 IRC HISTORICAL SOCIETY 50,000 57,500 7,500 15.0% 11919981-099910 RESERVE FOR CONTINGENCY 236,832 147,934 (88,898) (37.5)% TOTAL EXPENSES $2,248,635 $2,361,451 $112,816 5.0% 2026/2027 PROPOSED BUDGET 911SURCHARGE FUND 120 2025/2026 PROPOSED INCREASE % INCREASE REVENUES: BUDGET 2026/2027 (DECREASE) (DECREASE) 120033-334201 E911 STATE GRANT $257,325 $0 ($257,325) (100.0)% 120033-335220 WIRELESS 911 FEE 600,000 675,000 75,000 12.5% 120033-335225 NON WIRELESS 911 FEE(PY313200) 160,000 130,000 (30,000) (18.8)% 120033-335228 PREPAID CELL 911 FEE 85,000 65,000 (20,000) (23.5)% 120039-383200 SBITA FINANCINGS 965,717 0 (965,717) (100.0)% 120039-389030 LESS 5% ESTIMATED RECEIPT (55,116) (43,500) 11,616 (21.1)% 120039-389040 CASH FORWARD -OCT 1ST 865,877 391,628 (474,249) (54.8)% TOTAL REVENUES $2,878,803 $1,218,128 ($1,660,675) (57.7)% EXPENSES: 12013325-011+012 SALARIES AND BENEFITS $262,167 $214,231 ($47,936) (18.3)% 12013325-034-06 OPERATING EXPENSES 2,211,027 723,097 (1,487,930) (67.3)% 12013325-099040 SHERIFF -LAW ENFORCEMENT 251,084 280,800 29,716 11.8% 12013325-033490-23046 OTHER CONTRACTUAL SERVICES 117,990 0 (117,990) (100.0)% 12013325-066510-24011 911 CPE SYS REFRESH-PSAP IMPRV 36,535 0 (36,535) (100.0)% TOTAL EXPENSES $2,878,803 $1,218,128 ($1,660,675) (57.7)% 2026/2027 PROPOSED BUDGET DRUG ABUSE FUND FUND 121 2025/2026 PROPOSED INCREASE % INCREASE REVENUES: BUDGET 2026/2027 (DECREASE) (DECREASE) 121035-354003 DRUG ABUSE ORDINANCE 89-14 $30,000 $45,000 $15,000 50.0 % 121039-389030 LESS 5% ESTIMATED RECEIPTS (1,500) (2,250) (750) 50.0 % 121039-389040 CASH FORWARD -OCTOBER 1ST 46,500 47,250 750 1.6 % TOTAL REVENUES $75,000 $90,000 $15,000 20.0% EXPENSES: 12111069-033190 OTHER PROFESSIONAL SERVICES $1,000 $0 ($1,000) (100.0)% 12111069-088692 DRUG TESTING PROGRAM 74,000 90,000 16,000 21.6 TOTAL EXPENSES: $75,000 $90,000 $15,000 20.0% Paqe 41 of 50 2026/2027 PROPOSED BUDGET IRCLHAP/SHIP FUND 123 EXPENSES: 2025/2026 PROPOSED INCREASE %INCREASE REVENUES: OTHER PROFESSIONAL SERVICES BUDGET 2026/2027 (DECREASE) (DECREASE) 123033-334690 STATE HOUSING INITIATIVE $3,498,714 $1,734,196 ($1,764,518) (50.4)% 12721037-035290 TOTAL REVENUES $3,498,714 $1,734,196 ($1,764,518) (50.4)% EXPENSES: SALARIES AND BENEFITS $153,015 $99,085 ($53,930) (35.2)% 12721037-035380 OPERATING EXPENSES 41,373 50,618 9,245 22.3 12721072-066510-22019 GRANTS &AIDS 3,304,326 1,584,493 (1,719,833) (52.0)% TOTAL EXPENSES $3,498,714 $1,734,196 ($1,764,518) (50.4)% 2026/2027 PROPOSED BUDGET METRO PLAN ORGANIZATION FUND 124 2025/2026 PROPOSED INCREASE %INCREASE REVENUES: BUDGET 2026/2027 (DECREASE) (DECREASE) 124033-331422 METRO PLANNING ORG GRANT $785,633 $692,047 ($93,586) (11.9)% 124033-334410 DOT TRANSPORTATION DISADV GRANT 26,567 27,085 518 1.9% TOTAL REVENUES $812,200 $719,132 ($93,068) (11.5)% EXPENSES: SALARIES AND BENEFITS $607,270 $558,933 ($48,337) (8.0)% OPERATING EXPENSES 204,930 160,199 (44,731) (21.8)% TOTAL EXPENSES $812,200 $719,132 ($93,068) (11.5)% 2026/2027 PROPOSED BUDGET NATIVE UPLANDS ACQUISITION FUND FUND 127 2025/2026 PROPOSED INCREASE % INCREASE REVENUES: BUDGET 2026/2027 (DECREASE) (DECREASE) 127039-389040 CASH FORWARD -OCT. 1 $100,000 $206,000 $106,000 106.0% TOTAL REVENUES $100,000 $206,000 $106,000 106.0% EXPENSES: 12721072-033190 OTHER PROFESSIONAL SERVICES $0 $156,000 $156,000 N/A 12721037-033490 OTHER CONTRACTUAL SERVICES 35,000 0 (35,000) (100.0)% 12721037-035290 OTHER OPERATING SUPPLIES 5,000 0 (5,000) (100.0)% 12721037-035340 LANDSCAPING MATERIALS 6,000 0 (6,000) (100.0)% 12721037-035380 HERBICIDES & INSECTICIDES 4,000 0 (4,000) (100.0)% 12721072-066510-22019 CYPRESS BEND PRESERVE 50,000 50,000 0 0.0% TOTAL EXPENSES $100,000 $206,000 $106,000 106.0% Paqe 42 of 50 2026/2027 PROPOSED BUDGET COASTAL ENGINEERING FUND FUND 128 EXPENSES: 2025/2026 PROPOSED INCREASE % INCREASE REVENUES: SALARIES AND BENEFITS BUDGET 2026/2027 (DECREASE) (DECREASE) 128031-312110 LOCAL OPTION RESORT TAX -IRC $1,565,437 $1,643,709 $78,272 5.0% 128031-312111 LOCAL OPTION RESORT TAX-VERO 1,565,438 1,643,710 78,272 5.0% 128038-369940 REIMBURSEMENTS 3,442,387 0 (3,442,387) (100.0)% 128039-381020 FUND TRANSFER IN 218,633 240,620 21,987 10.1 % 128039-389030 LESS 5% ESTIMATED RECEIPT (501,810) (176,402) 325,408 (64.8)% 128039-389040 CASH FORWARD -OCT 1ST 340,514 0 (340,514) (100.0)% 128033-331587-22601 FEMA GRANT -HURRICANE IAN 639,719 0 (639,719) (100.0)% 128033-331587-23007 FEMA GRANT -HURRICANE NICOLE 1,933,162 0 (1,933,162) (100.0)% 12814472-034 - 036 TOTAL REVENUES $9,203,480 $3,351,637 ($5,851,843) (63.6)% EXPENSES: 12814472-011 -012 SALARIES AND BENEFITS $301,607 $320,826 $19,219 6.4% 12814472-033190 OTHER PROF SERVICES 352,984 572,193 219,209 62.1 % 12814472-033190-99007 OTHER PROFESSIONAL SERVICES 159,350 168,000 8,650 5.4 12814472-033490-05053 ARTIFICIAL REEF 25,000 0 (25,000) (100.0)% 12814472-033490-05054 SEC 3 POST CONST MONITORING 588,466 594,000 5,534 0.9 12814472-033490-15021 SEC 5 - POST CONST MONITORING 392,000 403,000 11,000 2.8% 12814472-033490-22601 HURRICANE IAN - EMERGENCY DUNE REPAIR 47,117 0 (47,117) (100.0)% 12814472-033490-23007 HURRICANE NICOLE - EMERGENCY DUNE REPAIR 167,051 0 (167,051) (100.0)% 12814472-033490-23040 OTHER CONTRACTUAL SERVICES 334,000 342,000 8,000 2.4% 12814472-034 - 036 OPERATING EXPENSES 135,930 471,455 335,525 246.8% 12814472-035290-05053 OTHER OPER SUPPLIES-ARTF REEF 1,300 0 (1,300) (100.0)% 12814472-066510-22601 HURRICANE IAN - SECTOR 5 1,441,446 0 (1,441,446) (100.0)% 12814472-066510-23007 HURRICANE NICOLE - SECTOR 5 5,224,966 0 (5,224,966) (100.0)% 12814472-066510-05053 ARTIFICIAL REEF 0 145,000 145,000 N/A 12814472-066515-22601 HURRICANE IAN - SECTOR 4 32,263 0 (32,263) (100.0)% 12814472-099910 RESERVE FOR CONTINGENCY 0 335,163 335,163 N/A TOTAL EXPENSES $9,203,480 $3,351,637 ($5,851,843) (63.6)% Pape 43 of 50 2026/2027 PROPOSED BUDGET NEIGHBORHOOD STABILIZATION PLAN 3 FUND 130 BUDGET 2026/2027 (DECREASE) 2025/2026 PROPOSED INCREASE %INCREASE REVENUES: BUDGET 2026/2027 (DECREASE) (DECREASE) 130039-389040 CASH FORWARD - OCT 1ST $10,000 $10,000 $0 0.0% TOTAL REVENUES $10,000 $10,000 $0 0.0% EXPENSES: 13013854-088052-11803 ACQUISITION/CLOSING FUNDS $10,000 $10,000 $0 0.0 % TOTAL EXPENSES $10,000 $10,000 $0 0.0% 2026/2027 PROPOSED BUDGET FLORIDA BOATING IMPROVEMENT PROGRAM FUND 133 2025/2026 PROPOSED INCREASE % INCREASE REVENUES: BUDGET 2026/2027 (DECREASE) (DECREASE) 133033-335701 FL BOAT IMP PGM -SHARED REVENUE $65,000 $65,000 $0 0.0 133037-361100 INTEREST INCOME 0 15,000 15,000 N/A 133039-389040 CASH FORWARD - OCT. 1 386,300 60,000 (326,300) (84.5)% TOTAL REVENUES $451,300 $140,000 ($311,300) (69.0)% EXPENSES: DISABLED ACCESS PROGRAMS 13521072-035290 13321072-066510-16015 ROUND ISLAND RIVERSIDE IMPRVMN $32,300 $0 ($32,300) (100.0)% OTHER PROFESSIONAL SERVICES 13321072-066510-24016 DONALD MACDONALD T -DOCK 100,000 0 (100,000) (100.0)% REVENUES: 13321072-066510-25023 CAPTAIN FORSTER HAMMOCK COTTAGE 0 75,000 75,000 $34,638 N/A 13328337-033490 OTHER CONTRACTUAL SERVICES 65,000 65,000 0 0.0% (100.0)% 13328337-033490-24023 ANCHORING LIMITATION AREA UPD 254,000 0 (254,000) (100.0)% 2025/2026 TOTAL EXPENSES $451,300 $140,000 ($311,300) (69.0)% 2026/2027 PROPOSED BUDGET DISABLED ACCESS PROGRAMS 13521072-035290 OTHER OPERATING SUPPLIES $5,215 $0 FUND 135 (100.0)% 13510669-033190 OTHER PROFESSIONAL SERVICES 29,423 0 2025/2026 PROPOSED INCREASE % INCREASE REVENUES: BUDGET 2026/2027 (DECREASE) (DECREASE) 135039-389040 CASH FORWARD - OCT. 1 $34,638 $0 ($34,638) (100.0)% TOTAL REVENUES $34,638 $0 ($34,638) (100.0)% EXPENSES: 13521072-035290 OTHER OPERATING SUPPLIES $5,215 $0 ($5,215) (100.0)% 13510669-033190 OTHER PROFESSIONAL SERVICES 29,423 0 (29,423) (100.0)% TOTAL EXPENSES $34,638 $0 ($34,638) (100.0)% 2026/2027 PROPOSED BUDGET TRAFFIC EDUCATION PROGRAM FUND 137 2025/2026 PROPOSED INCREASE % INCREASE REVENUES: BUDGET 2026/2027 (DECREASE) (DECREASE) 137035-354017 TRAFFIC EDUCATION FINE $50,000 $50,000 $0 0.0 137039-389030 LESS 5% ESTIMATED RECEIPT (2,500) (2,500) 0 0.0% 137039-389040 CASH FORWARD -OCT IST 1,500 1,500 0 0.0% TOTAL REVENUES $49,000 $49,000 $0 0.0 EXPENSES: 13711041-088001 IRC SCHOOL DISTRICT $49,000 $49,000 $0 0.0 TOTAL EXPENSES $49,000 $49,000 $0 0.0% Page 44 of 50 2026/2027 PROPOSED BUDGET ARP -AMERICAN RESCUE PLAN FUND 138 Pa4e 45 of 50 2025/2026 PROPOSED INCREASE % INCREASE REVENUES: BUDGET 2026/2027 (DECREASE) (DECREASE) 138039-389040 CASH FORWARD -OCT 1 ST $928,852 $0 ($928,852) (100.0)% TOTAL REVENUES $928,852 $0 ($928,852) (100.0)% EXPENSES: 13812022-066490 OTHER MACHINERY & EQUIPMENT $428,852 $0 ($428,852) (100.0)% 13822469-088052 CLOSING FUNDS -HOMES FOR SALE 500,000 0 (500,000) (100.0)% TOTAL EXPENSES $928,852 $0 ($928,852) (100.0)% 2026/2027 PROPOSED BUDGET CARES ACT & COVID-19 RESPONSE FUND FUND 139 2025/2026 PROPOSED INCREASE % INCREASE REVENUES: BUDGET 2026/2027 (DECREASE) (DECREASE) 139039-389040 CASH FORWARD -OCT IST $83,175 $0 ($83,175) (100.0)% TOTAL REVENUES $83,175 $0 ($83,175) (100.0)% EXPENSES: 13921613-035290 OTHER OPERATING SUPPLIES $83,175 $0 ($83,175) (100.0)% TOTAL EXPENSES $83,175 $0 ($83,175) (100.0)% 2026/2027 PROPOSED BUDGET COURT FACILITY SURCHARGE FUND FUND 140 2025/2026 PROPOSED INCREASE %INCREASE REVENUES: BUDGET 2026/2027 (DECREASE) (DECREASE) 140034-348930 CTY CIVIL COURT FACILITY FEE $119,824 $149,458 $29,634 24.7 140037-361100 INTEREST INCOME 1,000 1,000 0 0.0% TOTAL REVENUES $120,824 $150,458 $29,634 24.5% EXPENSES: 14090185-033190 GUARDIAN AD LITEM-PROF SERV $10,350 $18,920 $8,570 82.8% 14090302-088380 STATEATTORNEY 90,287 109,495 19,208 21.3% 14090403-088390 PUBLIC DEFENDER 8,043 9,992 1,949 24.2 14090101-088400 COURT ADMINISTRATOR 12,144 12,051 (93) (0.8)% TOTAL EXPENSES $120,824 $150,458 $29,634 24.5% 2026/2027 PROPOSED BUDGET ADDITIONAL COURT COSTS FUND FUND 141 2025/2026 PROPOSED INCREASE % INCREASE REVENUES: BUDGET 2026/2027 (DECREASE) (DECREASE) 141034-348900 ADDITIONAL COURT COSTS $95,000 $95,000 $0 0.0% TOTAL REVENUES $95,000 $95,000 $0 0.0 EXPENSES: 14190664-033110 LEGAL SERVICES $31,667 $31,667 $0 0.0% 14190101-088400 COURT ADMINISTRATOR 31,667 31,667 0 0.0% 14191023-088401 JUVENILE PROGRAMS 31,666 31,666 0 0.0% $95,000 $95,000 $0 0.0% 2026/2027 PROPOSED BUDGET COURT TECHNOLOGY FUND FUND 142 2025/2026 PROPOSED INCREASE % INCREASE REVENUES: BUDGET 2026/2027 (DECREASE) (DECREASE) 142034-341160 RECORDING FEE $300,000 $325,000 $25,000 8.3% TOTAL REVENUES $300,000 $325,000 $25,000 8.3 EXPENSES: 14290185-033190 GUARDIAN AD LITEM-PROF SERV $14,766 $14,422 ($344) (2.3)% 14290302-088380 STATEATTORNEY 184,295 217,335 33,040 17.9% 14290403-088390 PUBLIC DEFENDER 100,939 93,243 (7,696) (7.6)% TOTAL EXPENSES $300,000 $325,000 $25,000 8.3% Pa4e 45 of 50 2026/2027 PROPOSED BUDGET LAND ACQUISITION SERIES 2006 FUND 145 EXPENSES: 15514639-066110 ALL LAND $24,610,154 $0 ($24,610,154) (100.0)% TOTAL EXPENSES $24,610,154 0 ($24,610,154) (100.0)% Page 46 of 50 2025/2026 PROPOSED INCREASE % INCREASE REVENUES BUDGET 2026/2027 (DECREASE) (DECREASE) 145039-389040 CASH FORWARD - OCTOBER 1 $281,767 $0 ($281,767) (100.0)% TOTAL REVENUES $281,767 $0 ($281,767) (100.0)% EXPENSES: 14514639-066390-18035 SEBASTIAN HARBOR PRESERVE IMP $215,848 $0 ($215,848) (100.0)% 14514639-066510-18010 JONES PIER IMPROVEMENTS 65,919 0 (65,919) (100.0)% TOTAL EXPENSES $281,767 $0 ($281,767) (100.0)% 2026/2027 PROPOSED BUDGET OPIOID SETTLEMENT FUNDS FUND 147 2025/2026 PROPOSED INCREASE %INCREASE REVENUES BUDGET 2026/2027 (DECREASE) (DECREASE) 147034-349350 OPIOID SETTLEMENT CHARGED $104,767 $0 ($104,767) (100.0)% 147039-389040 CASH FORWARD - OCTOBER 1 408,227 0 (408,227) (100.0)% TOTAL REVENUES $512,994 $0 ($512,994) (100.0)% EXPENSES: 14790234-088940 DRUG COURT $512,994 $0 ($512,994) (100.0)% TOTAL EXPENSES $512,994 $0 ($512,994) (100.0)% 2026/2027 PROPOSED BUDGET LAND ACQUISITION SERIES 2024 FUND 155 2025/2026 PROPOSED INCREASE % INCREASE REVENUES BUDGET 2026/2027 (DECREASE) (DECREASE) 155039-389040 CASH FORWARD -OCT 1 ST $24,610,154 $0 ($24,610,154) (100.0)% TOTAL REVENUES $24,610,154 0 24,610,154 (100.0)% EXPENSES: 15514639-066110 ALL LAND $24,610,154 $0 ($24,610,154) (100.0)% TOTAL EXPENSES $24,610,154 0 ($24,610,154) (100.0)% Page 46 of 50 i 9A 2026/2027 PROPOSED BUDGET $375,000 $390,000 $15,000 4.0% DODGERBONDS 102,625 83,500 (19,125) (18.6)% FUND 204 22,375 26,500 4,125 18.4% TOTAL EXPEN ES 2025/2026 PROPOSED INCREASE %INCREASE REVENUES: BUDGET 2026/2027 (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 % TOTAL REVENUES $500,000 $500,000 0 0.0 EXPENSES: 20411717-077110 PRINCIPAL DEBT SERVICE $375,000 $390,000 $15,000 4.0% 20411717-077210 INTEREST - DEBT SERVICE 102,625 83,500 (19,125) (18.6)% 2041117-099920 CASH FORWARD -SEPT 30 22,375 26,500 4,125 18.4% TOTAL EXPEN ES $500,000 $500,000 0 0.0 % FY 2026/2027 DEBT SERVICE AMOUNT OUTSTANDING 9/30/27 $1,475,000 PRINCIPAL $390,000 INTEREST $83,500 TOTAL DEBT SERVICE $473,500 Page 47 of 50 2026/2027 PROPOSED BUDGET LAND ACQUISITION BONDS - 2024 REFERENDUM FUND 255 2025/2026 PROPOSED INCREASE % INCREASE REVENUES: BUDGET 2026/2027 (DECREASE) (DECREASE) CURRENT AD VALOREM TAX $1,940,455 $4,191,622 $2,251,167 116.0% LESS 5% EST. RECEIPTS (97,023) (209,581) (112,558) 116.0 TOTAL REVENUES $1,843,432 $3,982,041 $2,138,609 116.0% 2025/2026 PROPOSED INCREASE %INCREASE BUDGET 2026/2027 (DECREASE) (DECREASE) EXPENSES: PRINCIPAL -DEBT SERVICE $725,000 $1,590,000 $865,000 119.3% INTEREST DEBT SERVICE 1,054,600 2,284,344 1,229,744 116.6% BUDGET TRANSFER- PROPERTY APPRAISER 24,979 24,793 (186) (0.7)% BUDGET TRANSFER - TAX COLLECTOR 38,820 82,904 44,084 113.6% RESERVE FOR CONTINGENCY 33 0 (33) (100.0)% TOTAL EXPENSES $1,843,432 $3,982,041 $2,138,609 116.0% 2026/27 PROPOSED MILLAGE 0.12380 2025/26 MIL LAG E 0.06100 2024/25 MIL LAG E 0.06390 Paqe 48 of 50 2026/2027 PROPOSED BUDGET JACKIE ROBINSON TRAINING COMPLEX (fka DODGERTOWN CAPITAL RESERVE) FUND 308 REVENUES: 2025/2026 PROPOSED INCREASE % INCREASE BUDGET 2026/2027 (DECREASE) (DECREASE) 308031-312110 LOCAL OPTION RESORT TAX -IRC $142,313 $149,429 $7,116 5.0% 308031-312111 LOCAL OPTION RESORT TAX-VERO 142,313 149,429 7,116 5.0% 308037-361100 INTEREST INCOME 50,000 50,000 0 0.0 308038-362011 RADIO TOWER RENTS 45,000 45,000 0 0.0% 308039-389030 LESS 5% ESTIMATED RECEIPTS (18,981) (19,693) (712) 3.8% 308039-389040 CASHFORWARD- OCTIST 632,268 59,947 (572,321) (90.5)% 315033-334739 TOTALREVENUES $992,913 $434,112 ($558,801) (56.3)% 30816275-034610-19024 MAINTENANCE BUILDINGS $373,504 $217,056 ($156,448) (41.9)% 30816275-066490-19024 OTHER MACHINERY & EQUIPMENT 426,685 217,056 (209,629) (49.1)% 30816275-066510-23003 ASBESTOS REMODEL-AMEND#2 192,724 0 (192,724) (100.0)% TOTALEXPENSES $992,913 $434,112 ($558,801) (56.3)% 2026/2027 PROPOSED BUDGET OPTIONAL SALES TAX FUND 315 REVENUES: 2025/2026 PROPOSED INCREASE % INCREASE BUDGET 2026/2027 (DECREASE) (DECREASE) 315031-312610 OPTIONAL SALES TAX $28,574,000 $28,574,000 $0 0.0% 315032-325101-21017 WATER'S EDGE CULVERT ASSESSMENT 35,865 30,194 (5,671) (15.8)% 315032-325101-25050 RAIN TREE CORNERS CULVERT ASSESSMENT 250,000 46,847 (203,153) (81.3)% 315033-334721 FIND-WABASSO CAUSEWAY 75,000 0 (75,000) (100.0)% 315033-334403-16009 FDOT TRIP GRANT -66TH AVE -69 -89TH 339,861 0 (339,861) (100.0)% 315033-334400-22027 FDOT SCOP GRANT -43RD AVE 2,021,518 0 (2,021,518) (100.0)% 315033-334739 FRDAP NORTH COUNTY PARK GRANT 50,000 0 (50,000) (100.0)% 315037-361100 INTEREST INCOME 2,800,000 2,800,000 0 0.0% 315039-389030 LESS 5% ESTIMATED RECEIPTS (1,570,493) (1,572,552) (2,059) 0.1 % 315039-389040 CASH FORWARD 54,046,900 21,757,388 (32,289,512) (59.7)% 315-220 TOTALREVENUES $86,622,651 $51,635,877 ($34,986,774) (40.4)% EXPENSES: 315-104 NORTH COUNTY AQUATIC CENTER $400,000 $350,000 ($50,000) (12.5)% 315-105 GIFFORD AQUATIC CENTER 600,000 300,000 (300,000) (50.0)% 315-107 911 COMMUNICATIONS 0 612,266 612,266 N/A 315-109 MAIN LIBRARY 358,512 0 (358,512) (100.0)% 315-112 NORTH COUNTY LIBRARY 1,397,391 2,275,000 877,609 62.8 315-120 FIRE RESCUE 23,673,343 3,426,621 (20,246,722) (85.5)% 315-161 SHOOTING RANGE 97,500 0 (97,500) (100.0)% 315-210 PARKS 10,948,555 4,315,000 (6,633,555) (60.6)% 315-214 ROADS AND BRIDGES 15,392,644 16,217,000 824,356 5.4% 315-217 SANITARY LANDFILL 330,070 330,070 0 0.0% 315-220 FACILITIES MANAGEMENT 8,651,192 1,991,940 (6,659,252) (77.0)% 315-231 NATURAL RESOURCES 621,500 9,086,500 8,465,000 1362.0% 315-242 FLEET 150,000 0 (150,000) (100.0)% 315-243 PUBLIC WORKS 500,000 900,000 400,000 80.0% 315-249 ANIMALSERVICES 3,468,500 1,000,000 (2,468,500) (71.2)% 315-268 WATERCOLLECTION 0 3,100,000 3,100,000 N/A 315-283 LAGOON 200,000 200,000 0 0.0% 315-400 TAX COLLECTOR 717 1,541 824 114.9% 315-500 PROPERTY APPRAISER 717 1,541 824 114.9% 315-600 SHERIFF 19,832,010 7,528,398 (12,303,612) (62.0)% TOTALEXPENSES $86,622,651 $51,635,877 ($34,986,774) (40.4)% Paqe 49 of 50 INDIAN RIVER COUNTY 2026/2027 TAXING DISTRICT SUMMARY acA Ad Valorem Summary E. Gifford Stormwater M.S.B.U. 2025/2026 2026/2027 2026/2027 % Above or Ad Valorem Taxing Districts Millage Rollback Millage Proposed Millage Below Rollback General Fund 3.5475 3.3907 3.5475 4.6% M.S.T.U. 1.1506 1.1036 1.1506 4.3 % Emergency Services District 2.3531 2.2563 2.3531 4.3% Land Acquisition Bond 2024 0.0610 N/A 0.1238 N/A Aggregate Millage 6.1158 5.8554 6.1155 1 4.4 (Decrease) (Decrease) Proposed Assessment Rates Generation Unit Generation Unit (2) Streetlighting District Assessments % 2025/2026 2026/2027 Increase Increase 0.0 Per Parcel/ Per Parcel/ Decrease (Decrease) Streetlighting Districts Acre/Lot Charge Acre/Lot Charge $ % Gifford $21.00 $21.00 $0.00 0.0% Lauretwood $44.00 $44.00 $0.00 0.0% Rockridge $3.00 $3.00 $0.00 0.0% Vero Highlands $47.00 $47.00 $0.00 0.0 Porpoise Point $7.00 $7.00 $0.00 0.0% Laurel Court $48.00 $48.00 $0.00 0.0% Tierra Linda $56.00 $56.00 $0.00 0.0% Vero Shores $34.00 $34.00 $0.00 0.0% Ixora Park $32.00 $35.00 $3.00 9.4% Royal Poinciana $51.00 $51.00 $0.00 0.0% Roseland $3.00 $3.00 $0.00 0.0% Whispering Pines $31.00 $31.00 $0.00 0.0% Moorings $9.00 $9.00 $0.00 0.0% Walker's Glen $20.00 $20.00 $0.00 0.0% Glendale Lakes $40.00 $40.00 $0.00 0.0% Floralton Beach $45.00 $45.00 $0.00 0.0% West Wabasso $18.00 $18.00 $0.00 0.0% Oceanside * $51.00 $51.00 $0.00 0.0% Oslo Park* $20.00 1 $20.00 1 $0.00 1 0.0 . Per lot charge Other M.S.B.U.'s E. Gifford Stormwater M.S.B.U. $10.00 $10.00 $0.00 0.0% Vero Lake Estates M.S.B.U. $50.00 $50.00 $0.00 0.0% Rain Tree Corners Culvert Assessment $0.00 $2,927.93 $2,927.93 N/A Water's Edge Culvert Assessment $454.57 $377.43 ($77.14) (17.0)% Other Assessments North County Water Assessment $283.22 $275.78 ($7.44) (2.6)% Solid Waste Disposal District 2025/2026 2026/2027 Increase Increase Waste Waste (Decrease) (Decrease) Proposed Assessment Rates Generation Unit Generation Unit (2) $ % Residential $125.06 $125.06 $0.00 0.0 Commercial $79.12 $79.12 $0.00 0.0% Readiness -to -use Fee $46.62 $46.62 $0.00 0.0% Universal Collection Assessment Rate per Household Proposed Assessment Rate $181.70 $183.92 $2.22 1.2 % Paqe 50 of 50 I� M Accounts for and report the proceeds of specific revenue sources that 'Special Revenue Funds are restricted or committed for a specific purpose. (Tourist Tax, Coastal, Streetlighting/MSBU's) Accounts for financial resources that are restricted, committed, or Debt Service Funds assigned to expenditures for debt service. (land Acquisition Bond) Accounts for financial resources that are restricted, committed, or Capital Projects Funds assigned to expenditures for capital outlays. (Jackie Robinson Training Complex) Accounts for operations that are financed and operated in a manner Enterprise Funds similar to private business enterprises where the expenditures are financed through user charges. (SWDD. Utilities. Golf Course, Building) Accounts for the goods and services which are provided by Internal Service Funds0 departments for the benefit of other County departments on a cost reimbursement basis. (Fleet, IT, Risk & Health Insurance) 7/23/2026 LIST OF FUNDS AND FUND TYPES r ' FCVALOREM RESTRICTED FUNDS (PROPERTY) TAXES General/ vices MSTU Fund RevenueErner Special FundsDistrict Funds �� InternalService Funds ► BCC ► Fire Rescue ► Traffic Impact ► Dodger Bonds ► Jackie ► Solid Waste ► Fleet Departments ► Life Safety Fees ► Land Robinson Disposal Management (including ► Facilities Acquisition Training District (SWDD) ►Self/Risk Libraries. Parks, Impact Fees Bonds 2024 Complex ► Golf Course Insurance Recreational Facilities, Animal ► Rental ► Optional One ► Building P. Employee Conhol/Services. Assistance Cent Sales Tax Department Health P Planning, Code ► Gas Tax ► Utilities Insurance Enforcement) ► Tourist Tax ► Water Impact ► Information ► Constitutional ► 911 Surcharge Fees Technology Officers ► IRCLHAP/SHIP P. Sewer Impact ► CRAs I. MPO Fees ► State ► Coastal Agencies Engineering ► Economic ► FL Boating Development ► Special Courts ► Children's ► Opioid Services Settlement ► Non -Profit ► M.S.B.U.'s Agencies ► Streetlighting ► Transportation Districts 3 FY 2026 ORIGINALLY ADOPTED BUDGET - -_---- - _- —- - __ Total Budget: $598,860,844 Cash Forward, $71,478,850,12.0% Interfund Transfers,_ $54,609,247, 9.1% Non -Ad Valorem__.- Assessments, $32,153,442, 5.4% User Fees— $113,031,326, ees_$113,031,326, 18.9% 4 REVENUES BY SOURCE Federal Sources, $6,769,597, 1.1% State Sources, $27,234,518, 4.5% Local Sources, $105,924,805, 17.7% Ad Valorem Taxes, $187,659,059, 31.3% 0— 2 FY 2026 ORIGINALLY ADOPTED BUDGET`-` General Fund Budget: $156,981,193 REVENUES BY SOURCE State Sources, Local Sources, $2,218,241, 1.4% $13,072,841, 8.3% Federal Sources-,----' $33,250, 0.1% Fund Transfers, $33,341,127, 21.2% Non -Operating Sources, $1,072,317 0.7% 5 Ad Valorem Taxes, $107,243,418, 68.3% FY 2026 ORIGINALLY ADOPTED BUDGET By fund Type Intemal Service Funds, 9.6% Solid Waste Disposal District 7.0% ti � _General Fund, 26.2% Enterprise Funds. 13.4%___ capital Projects Funds, Ll% �s MSTU Fund, 9.47. Debt Service Funds. 0.1% ----- ..- Transportation Fund, 4.57. Special Revenue Funds, 8.M Land Acquisition Bonds, 9.31 \.. Emergency Services District, 12.3% Ad Valorem Funds account for 52.7% of the entire budget. 7/23/2026 �5d -- 3 TOTAL PROPERTY TAXES Emergency Services District Operating & Capital, 31.2%, $61,301,0 Unincorporated Area Operati Taxes - M.S.T.U. Fund, 10.4% $20,425,576 7 Total: $196,554,854 Countywide Voted Debt Taxes, 1 n% Sl 940 455 DID YOU KNOW? • Indian River County citizens pay among the lowest average property tax millage rates in the state. • The County has balanced the budget every year without raising the General Fund millage rate for the last 6 years. 8 rf%d�i :)untywide Operating fixes - General Fund, 57.47, $112,887,808 Sheriff & Other Constitutionals Judicial Financially Assisted Agencies Children's Services BCC Department Other Agencies Transportation Fund FY 2025/2026 General Revenue Fund TOTAL: $156,981,193 FY 2025/2026 Adopted Budget TOTAL: $598,860,844 ....AND HOW THE $156.9 MILLION IS UTILIZED rz e«.0«m Haut uerm -- Resery fo, Transfer Conn gee 72 t 7 1 n, 2 c eatiu Rec<on � J=T 7% B 03542754 F (! Gona al ent s ;ct. 20 PAysicai En ronment E—Mic Errv±ronmen! - 7/23/2026 0 4 HISTORICAL BCC EMPLOYEES Per Capita BCC Employees per Capita 8.00 d 7.00 N 6.00 8 5.00 5.07 d 4.00 a. d 3.00 d 0 2.00 a E w 1.00 0.00 Q - r� v n Fiscal Year i 6.05 FY 2026/2027 PROPOSED BUDGET 10 7/23/2026 5p - 5 CURRENT BUDGET INITIATIVES ► Zero Based Budgeting Implementation ►Quarterly Budget Meetings ► Permit History Monitoring ► Revenue Diversification Exploration ► Evaluated 5%, 10%, and 15% reduction scenarios 11 BUDGET COMPARISON 25/26 VS 26/27 12 7/23/2026 56 - 6 HIGHLIGHTS: MAJOR BUDGET IMPACTS ► Tax roll increase - 6.8% countywide, 7.0% unincorporated area ► Sheriff Funding - Recommended $4 million increase, compared to mid -year settlement ► Retirement Rate Increase - $1,786,426, or 4.9%, including Constitutionals ► Other Post Employment Benefits (OPEB) Contribution Increase - $1,535,019, or 288.6%, including Constitutionals ► Health Insurance Contribution Increase - $6,148,830, or 32.0%, including Constitutionals ► Full-time Position changes - BCC reflects a net decrease of 6 full-time positions; increase of 14.35 full-time Constitutional Officers; 8.35 total increase in full-time positions. 13 GENERAL FUND TAXABLE VALUE $40,000 $35,000 $30,000 $25,000 $20,000 0 $15,000 $10,000 $5,000 $0 14 ryry1 y9 15111h ok 0 rybgb Fiscal Year Taxable Value —Millage 0 VS MILLAGE RATES 4.0 3.9 3.5475 3.8 3.7 3.6 3.5 m rn 3.4 _o 3.3 3.2 3.1 3.0 ryb1,y1 7/23/2026 w,I �- 7 Yrki . 4i HISTORICAL AD VALOREM REVENUE VS POPULATION $250 $200 $150 c $100 0 $50 $0 15 10\1�1 1011 4\1� 10ry11 Fiscal Year iiiiiiiiiiiiAd Valorem — Population 7/23/2026 200,000 3.5475 0.1238 190,000 3.6713 1.1506 180,000 2.3531 ........ 170,000 6.1155 160,000 150,00( 140,000 6 5 130,000 5 p a 120,000 110,000 100,000 tib�ry1 MILLAGE RATE COMPARISON General Fund Land Acquisition Bond 2024 Subtotal Countywide Millage M.S.T.U. Emergency Services District Aggregate Millage 16 3.5475 0.0610 3.5475 0.1238 3.6085 1.1506 3.6713 1.1506 2.3531 2.3531 6.1158 6.1155 25/26 VS 26/27 0.0 103.0% 11.776 0.0 0.0 0.070 5p 8 FY 2025/26 GENERAL FUND MILLAGE ------ - --- -- - --------- --------------- --- ------- VS SURROUNDING & COMPARABLE COUNTIES 9 8.0322 8 7.0279 6.95 7 6.5614 6.8036 6.2394 5.955 5.3603 5 3.5475 3 2.8643 2 1 0 Indian River St. Lucie Osceola Martin Brevard Hernando Charlotte Santa Rosa Citrus St. Johns 17 CONSTUTIONAL OFFICERS $105,813,136 or 61.4% of General Fund expenses fund Constitutional Officers. 18 K] STATE MANDATES - Mandates - Other Expenses 7/23/2026 50 9 OVERALL REVENUES BY CATEGORY Licenses, 0.1 Judgements Charges fc 19 FY 2026/2027 Other Sources, 14.9% TYPICAL HOUSE COMPARISON Fiscal Year 2025/26 2026/27111 Assessed Value $366,544 $377,540 Homestead Exemption ($50,000) ($50,000) Taxable Value $316,544 $327,540 luxes, 40.9.' VS CURRENT WITH 3.0% CPI INCREASE & $50,000 HOMESTEAD DEDUCTION Description General Fund Current $1,122.94 FY 26/27 Proposed $1,161.95 $Increase (Decrease) $39.01 '7. Increase (Decrease) 3.47% Land Acquisition Bond 2024 $19.31 $40.55 $21.24 109.99% Subtotal: Indian River Shores $1,142.25 $1,202.50 $60.25 5.27 % Emergency Services District $744.86 $770.74 $25.88 3.47% Subtotal: All Other Incorporated $1,887.11 $1,973.24 $86.13 4.567. M.S.T.U. $364.22 $376.87 $12.65 3.47% Total Unincorporated Area $2,251.33 $2,350.11 $98.78 4.39 (1) Based on the average assessed value of all homestead properties in Indian River County as of June 2026. Provided by Property Appraiser. 20 7/23/2026 256 - 10 GENERAL FUND BUDGET OVERVIEW ► Ad valorem tax roll increase - 6.8%, $7,267,476 in additional revenue, assuming 95% collections at some millage rate. ► Millage rate - 3.5475, no change from last fiscal year. ► Constitutional Officers Increases - $7,957,489, or 8.1 % ► Children's Services Funding Increase - $297,071, or 8.5% ► State -Mandated Retirement Rate Increase - of $692,753, or 3.8%, including Constitutionals ► OPEB Contribution Increase - $815,546, or 291.6%, including Constitutionals ► Health Insurance Contribution Increase - $3,240,166, or 34.4%, including Constitutionals No. 21.35 Net Additional FT Positions - 7 FT BCC positions for $673,836 and 14.35 FT Constitutionals A, " 21 r' GENERAL FUND REVENUES BY CATEGORY — ....------------ -------- -- ---- --— ----- FY 2026/2027 Inte Liceneses, 0.1 Charges for Servic Judgements, Fine 22 Other Sources, 19.47. Taxes, 69.8% 7/23/2026 - 11 01-1 ' 'i GENERAL FUND EXPENSES BY CATEGORY - - - - -- - ---- --- -- ----- --- F Y 2 0 2 6 / 2 0 2 7 Constitutionals, 4 23 GENERAL FUND MILLAGE HISTORY 3.8 3.54 7 5 3.7 i 3.6 3.5 m 0 3.4 3.3 3.2 3.1 3 2022 2023 2024 2025 2026 Fiscal Year FY 26/27 Millage = 3.5475 4.62 % Above Rolled Back 24 BCC, 21.8% Reserves, 9.076 Economic elevopment € CRA's, 0.4% s Services, 2.27. Jon-Pro0ts, 1.5% Agencies, 3.7% 7/23/2026 5p-12 G,E.-N-,-.ERA-L---,FUND EXPENSES • BCC DEPARTMENTS (PAGE 23) Department Name iBCC Operations 2025/2026 2026/2027 $1,538,334 $1,559,439 D- $21,105 1.4% County Attorney $1,434,564 $1,455,526 $20,962 1.5% Geographic Information System Transfer $81,153 $81,023 ($130) (0.2%) Communication/Emergency Service $1,640,804 $877,655 ($763,149) (46.5%) _ Main Library $3,214,658 $3,314,731 $100,073 3.1 ';North County Library $1,382,253 $1,451,611 $69,358 5.0% Brackett Library $611,187 $655,557 $44,370 7.3 IR Soil/Water Conservation $82,422 $74,545 ($7,877) (9.6%) Law Library $98,696 $105,054 $6,358 6.4 Mental Health Court $0 $693,980 $693,980 n/ County Administrator Operations $1,758,010 $1,784,399 $26,389 1.5 Community Services $465,735 $495,470 $29,735 6.4 Human Resources Planning & Development Veterans Services Emergency Management $1,325,578 $6,000 $388,652 $959,498 $1,359,749 $0 $406,420 $763,875 $34,171 ($6,000) $17,768 ($195,623) 2.6% (100.0%) 4.6% (20.4%)', Parks $5,091,876 .........-.. $5,044,445 ($47,431) (0.9%)', 25 GENERAL FUND EXPENSES 0 BCC DEPARTMENTS CONT'D (PAGE 23) Department • 2025/2026 2026/2027 -(Dec.)/- Human Services $473,709 $482,082 $8,373 1.8 Ag Extension $233,062 $246,211 $13,149 5.6 Parks -Conservation Lands $883,774 $821,078 ($62,696) (7.1%) Procurement $489,770 $537,696 $47,926 9.8 Facilities Management $7,606,875 $7,132,194 ($474,681) (6.2%) Office of Management & Budget $770,906 $751,930 ($18,976) (2.5%) Building & Facilities Services $1,290,721 $1,400,046 $109,325 8.5 FPL Grant Expenditures ______ ._.._.... $225,637 $212,539 ($13,098) (5.8%) Emergency Base Grant $184,893 $165,519 ($19,374) (10.5%) IS/Telecomm Transfer $1,413,752 $1,370,917 ($42,835) (3.0%) Insurance Premiums $719,262 $642,690 ($76,572) (10.6%) Animal Services $638,599 $1,916,090 $1,277,491 200. County Animal Control $1,166,035 $1,157,378 ($8,657) (0.7%) Mailroom/Switchboard $220,390 $239,920 $19,530 8.9 Indian River Lagoon $1,263,251 $460,287 ($802,964) (63.6%) TOTAL BCC DEPARTMENTS $37,660,056 $37,660,056 $0 0.0% I 7/23/2026 r 13 7/23/2026 C_101_,1NSJ.T.U T__.1.._0NAL OFFI.CERS Name 2025/2026 Budget 2026/2027 Proposed Inc. Clerk Of Circuit Court $1,561,100 $1,645,592 (Dec.) Inc. $84,492 �� TAgency (Dec.) 5.4 Tax Collector $5,701,284 $6,531,616 $830,332 14.6 ORIGINALLY REQUESTED BUDGET Property Appraiser $5,724,781 $5,934,487 $209,706 3.7 to Settlement Budget Incl. & Rollover Sheriff $85,773,472 $93,273,472 $7,500,000 8.7 Supervisor Of Elections $2,421,325 $2,508,423 $87,098 3.6 Value Adjustment Board $70,000 $86,600 $16,600 23.7 OriginalApproved Sheriff- Inmate Medical $650,000 $650,000 $0 0.0 Rollover) heriff - Electric $780,000 $780,000 $0 0.0% $ 81,930,544 'TOTAL CONSTITUTIONALS $102,681,962 $111,410,190 $8,728,228 8.5% 3.09% Worker's Comp $ 1,225,551 $ 1,225,551 $ 1,312,628 27 SHERIFF FUNDING - $93,273,472 -- _FC ORIGINALLY REQUESTED BUDGET ompared Original Compared Budget to Settlement Budget Incl. & Rollover 2025/2026 2025/2026 •2026/2027 (Incl. Settlement OriginalApproved Description Budget Rollover) Request (Decrease) (Decrease) (Decrease) (Decrease) General Fund Draw $ 81,930,544 $ 85,671,214 $ 88,320,120 $ 6,389,576 7.80% $ 2,648,906 3.09% Worker's Comp $ 1,225,551 $ 1,225,551 $ 1,312,628 $ 87,077 7.11 % $ 87,077 7.11 % OPEB Expense $ 228,988 $ 228,988 $ 938,891 $ 709,903 310.02% $ 709,903 310.02% Total General Fund $ 83,385,083 $ 87,125,753 $ 90,571,639 $ 7,186,556 8.62% $ 3,445,886 3.96 911 Surcharge Fund $ 251,084 $ 251,084 $ 280,800 $ 29,716 11.84 % $ 29,716 11.84% Optional Sales Tax $ 2,137,305 $ 2,137,305 $ 2,421,033 $ 283,728 13.28% $ 283,728 13.28% Total Sheriff Request $ 85,773,472 $ 89,514,142 $ 93,273,472 $ 7,500,000 8.747.1$ 3,759,330 4.20 28 b,9 - 14 M.S.T.U. BUDGET OVERVIEW ► Ad valorem tax roll - 7.0% increase, generating $1,363,372 in additional revenue, assuming 95% collections at proposed millage rate ► Millage rate - 1. 1506, no change from last fiscal year ► Transfers Out - total $43,983,162, an increase of $859,565, or 2.0% ► OPEB Contribution Increase - $19,169, or 191.1% ► Health Insurance Contribution Increase - $182,057, or 25.7% ► Net Decrease of 3.1 FT Positions - Savings of $300,591 Q M.S.T.U. FUND MILLAGE HISTORY 1.tso� 1.4 1.2 1 a� 0 0.s 0.6 0.4 0.2 0 2022 2023 2024 2025 2026 2027 Fiscal Year FY 26/27 Millage = 1.1506 4.26 % Above Rolled Back 30 7/23/2026 56,15 M.S.T.U_ FUND EXPENSES (PAGE 26) Department Name 2025/2026 Budget 2026/2027 Proposed Inc. (Dec.) Inc. (Dec.) North County Aquatic Center $1,856,385 $1,593,932 ($262,453) (14.1%) Gifford Aquatic Center $865,531 $879,707 $14,176 1.6 Recreation $1,295,597 $1,332,934 $37,337 2.9% Intergenerational Facility $982,483 $985,771 $3,288 0.3 Beach Parks $1,344,342 $1,452,016 $107,674 8.0 Shooting Range $1,110,767 $1,139,183 $28,416 2.6 Planning And Development $590,415 $571,569 ($18,846) (3.2%) County Planning $3,276,717 $2,673,557 ($603,160) (18.4%) Code Enforcement $948,224 $794,343 ($153,881) (16.2%) Natural Resources $601,822 $598,921 ($2,901) (0.5%) Tax Collector $262,375 $288,613 $26,238 10.0% TOTAL M.S.T.U. DEPARTMENTS $13,134,658 $12,310,546 ($624,112) (6.37o) 31 TRANSPORTATION BUDGET OVERVIEW ► OPEB Contribution Increase - $41,130 or 187.9% ► Health Insurance Contribution Increase - $433,822, or 26.1 % ► Gas Tax revenue totals $2,705,000 - an increase of $49,000 or 1.8% ► Transfers from the General and M.S.T.U. funds, which account for 75.1 % of total fund's revenues, are decreasing by $1,632,347 or 7.8% ► Net Decrease of 3 FT Positions - Savings of $413,055 32 7/23/2026 50 16 7/23/2026 33 EMERGENCY SERVICES DISTRICT BUDGET OVERVIEW ► Ad valorem tax roll - 6.7% increase, generating $3,875,910 in additional revenue, assuming 95% collections ► Millage rate - 2.3531, no change from last fiscal year ► OPEB Contribution Increase - $578,224 or 324.0% ► Health Insurance Contribution Increase - $1,470,107, or 35.3% ► Capital budget of $3,942,174 ► Net Decrease of I FT Position - Savings of $165,634 34 go— 17 TRANSPORTATION FUND EXPENSES 8) 2025/2026 2026/202P Department Name Budget Proposed Inc. (Dec.) Inc. (Dec.) iRoad And Bridge $14,179,176 $13,077,207 ($1,101,969) (7.8%) IPublic Works $1,620,193 — $689,329 — - - ------------- ---------- ---- - ($930,864) - -- - -- (57.5%) County Engineering $4,697,583 $4,635,872 ($61,711) (1.3%) raffic Engineering $4,463,404 $3,973,114 ($490,290) (11.0%) I torrnwater $1,987,750 $1,763,187 ($224,563) (11.3%) TOTAL TRANSPORTATION DEPARTMENTS $26,948,106 ---------- — -- - ------- $24,138,709 ($2,809,397) (10.4%) 33 EMERGENCY SERVICES DISTRICT BUDGET OVERVIEW ► Ad valorem tax roll - 6.7% increase, generating $3,875,910 in additional revenue, assuming 95% collections ► Millage rate - 2.3531, no change from last fiscal year ► OPEB Contribution Increase - $578,224 or 324.0% ► Health Insurance Contribution Increase - $1,470,107, or 35.3% ► Capital budget of $3,942,174 ► Net Decrease of I FT Position - Savings of $165,634 34 go— 17 7/23/2026 35 EMERGENCY Fire Rescue Fre Rescue - Salaries Fire Rescue - Benefits SERVICES 2025/26 Budget 2026,2027 $36,534,460 $21,282,183 i E.S.D. MILLAGE HISTORY $10,280,906 2.5000 $259,200 2.5 2.3531 2.4500 $155,005 $0 2.4000 2.3500 $18,033,795 $3,942,174 2.3000 (78.1%) -22.2500 Fire Rescue - Other Uses $1,765,930 2.2000 $260,644 14.8 2.1500 State Forest Service 2.1000 $12,108 $0 2.0500 2.0000 $88,064,387 2025/26 BudgetLife $330,020 $78,415,974 Proposed $228,186 ($9,648,413) D - ($101,834) 2022 2023 2024 2025 2026 2027 Fiscal Year $121,172 $71,475 FY 26/27 Millage = 2.3531 (41.0%) 4.29 % Above Rolled -Back Life Safety - Operating 35 EMERGENCY Fire Rescue Fre Rescue - Salaries Fire Rescue - Benefits SERVICES 2025/26 Budget 2026,2027 $36,534,460 $21,282,183 l DISTRICT EXPENSES (PAGE 29) Proposed Inc. .- $37,449,093 $914,633 2.5 $24,290,914 $3,008,731 14.1 Fire Rescue - Operating $10,280,906 $10,540,106 $259,200 2.5 Fire Rescue - Hydrant Maintenance $155,005 $155,005 $0 0.0 FireRescue- Capital $18,033,795 $3,942,174 ($14,091,621) (78.1%) Fire Rescue - Other Uses $1,765,930 $2,026,574 $260,644 14.8 State Forest Service $12,108 $12,108 $0 0.0 TOTAL FIRE RESCUE Safety Life Safety - Salaries $88,064,387 2025/26 BudgetLife $330,020 $78,415,974 Proposed $228,186 ($9,648,413) D - ($101,834) (11.0%) (30.9%) LifeSafety- Benefits $121,172 $71,475 ($49,697) (41.0%) Life Safety - Operating $82,469 $124,181 $41,712 50.6 TOTAL LIFE SAFETY $533,661 $423,842 ($109,819) (20.6%) TOTAL EMERGENCY SERVICES DISTRICT $88,598,048 $78,839,816 ($9,758,232) (11.0% 36 5p-18 STATE AGENCIES (PAGE 23 8, 53) Name 2025/2026 BudgetAgency Proposed New Horizons $450,000 $450,000 $0 0.0 State Health Department $863,087 $888,980 $25,893 3.0 Treasure Coast Reg. Plan. Council $73,542 $74,396 $854 1.2 IR Lagoon National Estuary Program Council $52,500 $52,500 $0 0.0 Dept. Of Juvenile Justice $785,860 $785,860 $0 0.0 Medicaid $1,723,651 $1,782,354 $58,703 3.4 Environmental Control Board $13,533 $13,533 $0 0.0% Circuit Court Expenses $1,256,542 $1,060,319 ($196,223) (15.6%) Guardian Ad Litem $67,767 $65,118 ($2,649) (3.9%) Victim's Assistance Program $119,988 $133,836 $13,848 11.5 ---------- tate Attorney $469,020 $470,207 $1,187 0.3 Public Defender $113,047 $104,885 ($8,162) (7.2%) Medical Examiner $1,069,774 $1,041,486 ($28,288) (2.6%) OTAL AGENCIES $7,058,311 $6,923,474 ($134,837) (1.97. 37 ECONOMIC DEVELOPMENT (PAGE 23) Economic Development Division 38 7/23/2026 CHILDREN'S SERVICES GRANTS TOTAL AWARDED 39 (PAGE 24) COMMUNITY REDEVELOPMENT AREA - -- -- (PAGE 24) ;Sebastian Redevelopment District Fellsmere CRA 40 $339,892 $350,000 $10,108 $119,790 $152,000 $32,210 26. 7/23/2026 5t� - 20 7/23/2025 NON-PROFIT ORGANIZATIONS (Dec.10 - - _............... -- ------ ------- - - (PAGE 2 4 ) 0.0 2025/2026 2026/2027 $1,874,557 $260,693 16.2 Budget Proposed Inc. (Dec.) Inc. (Dec.) Mental Health - MHA Our House -Drop In $30,106 $30,106 $0 0.0% $117,504 United Against Poverty (FKA - Harvest Food) $13,233 $13,233 $0 0.0% $12,185 $0 211 Palm Beach/Treasure Coast, Inc. $13,130 $13,130 $0 0.0% ($231,413) CTC -SRA -Senior Services $161,262 $161,262 $0 0.0% TOTAL NON-PROFIT AGENCIES $217,731 $217,731 $0 0.0%j 41 QUASI -NON-PROFIT ORGANIZATIONS (PAGE 24) AGENCY NAME 2025/2026 Budget 2026/2027 Proposed Inc. (Dec.) Inc. (Dec.10 Veteran's Council $115,735 $115,735 $0 0.0 Comm. Transportation Coordinator (SRA) $1,613,864 $1,874,557 $260,693 16.2 Comm Transportation Coord. Grants (SRA) $10,523,665 $0 ($10,523,665) (100.0%) Gifford Youth Achievement Center $117,504 $117,504 $0 0.0 Progressive Civic League of Gifford $12,185 $12,185 $0 0.0% Humane Society of Vero Beach, FL $335,241 $103,828 ($231,413) (69.0%) Treasure Coast Homeless Services Council $152,250 $152,250 $0 0.0 TOTAL QUASI -NON-PROFIT AGENCIES $12,870,444 $2,376,059 ($10,494,385) (81.5% 42 j - 21 STREETLIGHTING [DISTRICTS ASSESSMENT RATES - ---- -- - -- - (PAGE 32-36) Description Gifford 2025/2026 Parcel/Acre $21.00 2026/2027 Difference Parcel/Acre $21.00 Laurelwood $44.00 $44.00 Rockrid a $3.00 _ $3.00 Vero Highlands $47.00 $47.00 Porpoise Point $7.00 $7.00 Laurel Court $48.00 $48.00 Tierra Linda $56.00 $56.00 Vero Shores $34.00 $34.00 Ixora Park $32.00 $35.00 $3.00 Royal Poinciana $51.00 $51.00 Roseland $3.00 $3.00 Whispering Pines $31.00 $31.00 Moorings $9.00 $9.00 Walker's Glen $20.00 $20.00 Glendale Lakes $40.00 $40.00 Floralton Beach $45.00 $45.00 West Wabasso $18.00 $18.00 Oceanside $51.00 $51.00 Oslo Park' $20.00 $20.00 . Per Lot Charge Commercial $79.12 43 7/23/2026 44 56, 22 M.S.B.U.'S & OTHER ASSESSMENTS (PAGE 21, 31 & 37) Budget2025/2026 2026/2027 ... (per Parcel Acre) Lake Estates M.S.B.U. $50.00 $50.00 $0 E. Gifford Stormwater M.S.B.U. $10.00 $10.00 $0 'Rain Tree Corners Culvert Assessment $0.00 $2,927.93 $2,927.93 Water's Edge Culvert Assessment $454.57 $377.43 ($77.14) 'Other Assessments - North County Water Assessment $283.22 $275.78 ($7.44) :Solid Waste Disposal District (per Waste Generation Unit) 'Residential $125.06 $125.06 $0.00 Commercial $79.12 $79.12 $0.00 ,Readiness -to -use Fee $46.62 $46.62 $0.00 Household)Universal Collection Assessment (per Proposed Assessment Rate $181.70 $183.92 $2.22 44 56, 22 7/23/2026 ENTERPRISE Department WDD FUNDS 2025/2026 Budget $42,388,609 -- - 2026/2027 Proposed $44,356,119 ---- -- (PAGE - 4 $Inc. % Inc. (Dec) (Dec) $1,967,510 4.6% 0.37c Management/Self Insurance Golf Course $5,197,813 $8,059,138 $2,861,325 55.0% Building Department $7,713,641 $7,553,345 ($160,296) (2.1%) Utilities $68,507,207 $66,659,344 ($1,847,863) (2.7%) Utilities - Water Impact Fees $876,256 $1,682,309 $806,053 92.0% Utilities - Sewer Impact Fees $1,109,807 $1,816,500 $706,693 63.7% TOTAL $125,793,333 $130,126,755 $4,333,422 3.4% 45 f, 4, INTERNAL SERVICE FUNDS (PAGE 44-45) -t Management $4,788,428 $4,802,581 $14,153 0.37c Management/Self Insurance $10,543,140 $9,028,550 ($1,514,590) (14.4%) AL 46 Health Insurance $35,202,730 $39,500,203 $4,297,473 12 Technology $7,193,774 $6,933,579 ($260,195) $57,728,072 $60,264,913 $2,536,841 51), 23 7/23/2026 MISCELLANEOUS Description 2025/2026 FUNDS Budget 2026/2027 Proposed (PAGE 47-51 Difference 102 Traffic Improvement Fees $753,133 $0 ($753,133) 137 Dori Slosberg Driver Education Safety Act $49,000 $49,000 103 Additional Impact Fees $8,809,391 $1,483,615 ($7,325,776) 139 CARES Act— Coronavirus Relief $83,175 $0 ($83,175) 104 Traffic Impact Fees 2020 $16,252,409 $7,050,000 ($9,202,409) 141 Additional Court Costs Fund $95,000 $95,000 $ 108 Rental Assistance (Section 8) $3,993,330 $3,738,830 ($254,500) 145 Land Acquisition Series 2006 $281,767 $0 ($281,767) 109 Secondary Road Construction $13,581,544 $9,585,973 ($3,995,571) 155 Land Acquisition Bond Series 2024 $24,610,154 $0 ($24,610,154) 1 1 2 Special Law Enforcement Fund $274,017 $0 ($274,017) 117 Tree Ordinance Fines $385,000 $280,000 ($105,000) 119 Tourist Development Fund $2,248,635 $2,361,451 $112,81 120 911 Surcharge $2,878,803 $1,218,128 ($1,660,675) 121 Drug Abuse Fund $75,000 $90,000 $15,000 123 IRCLHAP/SHIP $3,498,714 $1,734,196 ($1,764,518) 124 Metro Plan Organization $812,200 $719,132 ($93,068) 127 Native Uplands Acquisition Fund $100,000 $206,000 $106,000 128 Coastal Engineering $9,203,480 $3,351,637 ($5,851,843) 47 MISCELLANEOUS FUNDS: CONT'D (PAGE 52-54 Description 2025/2026 Bu..- t Proposed Difference 130 Neighborhood Stabilization Plan 3 $10,000 $10,000 $ 133 FL Boating Improvement Program $451,300 $140,000 ($311,300) 135 Disabled Access Programs $34,638 $0 ($34,638) 137 Dori Slosberg Driver Education Safety Act $49,000 $49,000 138 ARP — American Rescue Plan Act $928,852 $0 ($928,852) 139 CARES Act— Coronavirus Relief $83,175 $0 ($83,175) 140 Court Facility Surcharge Fund $120,824 $150,458 $29,63 141 Additional Court Costs Fund $95,000 $95,000 $ 142 Court Technology Fund $300,000 $325,000 $25,OOC 145 Land Acquisition Series 2006 $281,767 $0 ($281,767) 147 Oploid Settlement Fund $512,994 $0 ($512,994) 155 Land Acquisition Bond Series 2024 $24,610,154 $0 ($24,610,154) 48 5,6 , 24 7/23/2026 49 AGGREGATE MILLAGE 50 5lj _ 25 OTHER DEBT/CAPITAL FUNDS - (PAGE 56-58) Funds 2026/2027 Diff eren�F�i Budget2025/2026 •.. -• 204 Dodger Bonds $500,000 $500,000 $ 255 Land Acquisition Bond - Series 2024 $1,843,432 $3,982,041 $2,138,609 308 Jackie Robinson Training Complex $992,913 $434,112 ($558,801) (FKA: Dodgertown Capital Reserve) 315 Optional One -Cent Sales Tax $86,622,651 $51,635,877 ($34,986,774) 49 AGGREGATE MILLAGE 50 5lj _ 25 PROPOSED OVERALL BUDGET ► Total proposed budget for 2026/2027 is $614,789,330, a decrease of $96,944,702. GENERAL FUND ► Proposed millage is 3.5475, 4.62% above rolled back. ► The proposed budget is $172,434,473, an increase of $984,119. MUNICIPAL SERVICE TAXING UNIT ► Proposed millage is 1. 1506, 4.26% above rolled back. ► The proposed budget is $57,189,815, a decrease of $733, 51 PROPOSED TRANSPORTATION FUND ► The proposed budget is $25,610,535, a decrease of $2,798,846. EMERGENCY SERVICES DISTRICT ► Proposed millage is 2.3531, 4.29% above rolled back. ► The proposed budget is $78,839,816, a decrease of $9,758,232. LAND ACQUISITION BOND -SERIES 2024 ► Proposed millage is 0.1238. ► The proposed budget is $3,982,041, an increase of $2,138,609. 52 7/23/2026 r — 26 NvERc oto i * Consider any proposed changes to tentative budget. Make a motion to adopt the proposed millage rates. 53 V ER cGG �ORID� r PRELIMINARY BUDGET HEARING SEPTEMBER 9, 2026 @ 5:01 PM BCC Chambers FINAL BUDGET HEARING SEPTEMBER 1 6, 2026 @ 5:01 PM BCC Chambers 54 7/23/2026 ��vER co ALORI�Q' Thank you 55 7/23/2026 56 SHERIFF FUNDING $93,844,398 .� INCREASE OF $4,570,926 ADDITIONALj570,926 FROM COUNTY ADMINISTRATOR'S RECOMMENDATION 50% FUNDING FOR ADDITIONAL HEALTH INSURANCE COSTS LESS MENTAL HEALTH 2026/2027 Compared Original Budget Settlement & Rollover 2025/2026 2025/2026 Request 1' Originally Increase Increase Description Approved (Incl. Settlement Budget & '• • LESS Mental $Increase % Increase $ R- (Decrease) (Decrease) D_ General Fund Draw $ 81,930,5441 85,671,214 $ 88,891,046 $ 6,960,502 8.50% $ 3,219,832 3.76% Worker's Comp $ 1,225,551 $ 1,225,551 $ 1,312,628 $ 87,077 7.11 % $ 87,077 7.11 % OPEB Expense $ 228,988 $ 228,988 $ 938,891 $ 709,903 310.02% $ 709,903 310.02% Total General Fund $ 83,385,083 $ 87,125,753 $ 91,142,565 $ 7,757,482 9.30% $ 4,016,812 4.61 % 911 Surcharge Fund $ 251,084 $ 251,084 $ 280,800 $ 29,716 11.84% $ 29,716 11.84% Optional Sales Tax $ 2,137,305 $ 2,137,305 $ 2,421,033 $ 283,728 13.28% $ 283,728 13.28% Total Sheriff Request $ 85,773,472 $ 89,514,142 $ 93,844,398 $ 8,070,926 9.41% $ 4,330,256 4.84% This scenario will increase the General Fund expenses by $570,926 and increase the transfer from the M.S.T.U. Fund by $122,047, whlch is the incremental portion of the additional health insurance cost for Law Enforcement personnel. 56 7/23/2026 57 5P.- 29 SHERIFF F N D I N G U - $94,216,558 ' - _ INCREASE OF $4,943,086 ADDITIONAL $943.086 FROM COUNTY ADMINISTRATOR'S RECOMMENDATION 50% FUNDING FOR ADDITIONAL HEALTH INSURANCE COSTS —7C ompared to Original Budget Settlement & Rollove,4, 2025/2026 2025/2026 1 1 Originally ,. Description Approved (Incl. Settlement Budget & Rollover)/_ Incl. 1 (Decrease) (Decrease) (Decrease) General Fund Draw $ 81,930,544 $ 85,671,214 $ 89,263,206 $ 7,332,662 8.95% $ 3,591,992 4.19% Worker's Comp $ 1,225,551 $ 1,225,551 $ 1,312,628 $ 87,077 7.11 % $ 87,077 7.11 % OPEB Expense $ 228,988 $ 228,988 $ 938,891 $ 709,903 310.02% $ 709,903 310.02% Total General Fund $ 83,385,083 $ 87,125,753 $ 91,514,725 $ 8,129,642 9.75% $ 4,388,972 5.04% 911 Surcharge Fund $ 251,084 $ 251,084 $ 280,800 $ 29,716 11.84% $ 29,716 11.84% Optional Sales Tax $ 2,137,305 $ 2,137,305 $ 2,421,033 $ 283,728 13.28% $ 283,728 13.28 % Total Sheriff Request $ 85,773,472 $ 89,514,142 $ 94,216,558 $ 8,443,086 9.84% $ 4,702,416 5.257. This scenario will Increase the General Fund expenses by $943,086 and Increase the transfer from the M.S.T.U. Fund by $377,585, which is the incremental portion of the additional health insurance cost for Law Enforcement personnel. 57 5P.- 29 BUDGET WORKSHOP July 8, 2026 TABLE OF CONTENTS Budget Message Historical Millage Rates by Fund Fund Summary and Millage Comparison by Fund Taxing District Summary Ad Valorem Tax General Fund Municipal Service Taxing Unit (M.S.T.U.) Transportation Fund Emergency Services District Non -Ad Valorem Solid Waste Disposal District Streetlighting Districts East Gifford Stormwater Watershed M.S.B.U. Vero Lake Estates M.S.B.U. Enterprise Funds Golf Course Building Department Utility Services Utility Impact Fee Internal Service Funds Fleet Management Self -Insurance Employee Health Insurance IT - Geographic Information Systems IT - Information Systems & Telecommunications Miscellaneous Funds New Traffic Improvement Fees Additional Impact Fees Miscellaneous Funds (Continued) Rental Assistance Secondary Road Construction Special Law Enforcement Fund Tree Ordinance Fines Tourist Development Fund 911 Surcharge Drug Abuse Fund IRCLHAP/SHIP MPO (Metro Planning Organization) Native Uplands Acquisition Coastal Engineering Fund Neighborhood Stabilization Plan 3 Florida Boating Improvement Program Disabled Access Programs Traffic Education Program American Rescue Plan Act Fund CARES Act—Coronavirus Relief Fund Court Facility Surcharge Additional Court Costs Fund Court Technology Fund Land Acquisition Series 2006 Opioid Settlement Fund Land Acquisition Series 2024 Capital Projects Dodger Bonds Land Acquisition Bonds 2024 Jackie Robinson Training Complex TABLE OF CONTENTS Constitutional Officers Budget Requests Clerk of Circuit Court Tax Collector Property Appraiser Sheriff Supervisor of Elections Value Adjustment Board Non -Departmental Budget Requests New Horizons of the Treasure Coast, Inc. State Health Department Treasure Coast Regional Planning Council Atu►. Department of Juvenile Justice Medicaid Environmental Control Board Court Administration Guardian Ad Litem Program -19th Circuit Victim Assistance M Non -Departmental Budget Requests (Continued) State Attorney Public Defender Medical Examiner State Forest Service IRC Chamber of Commerce Economic Development Mental Health Association in Indian River County United Against Poverty 211 Palm Beach/Treasure Coast Veterans Council of Indian River County Senior Resource Association, Inc. (Transportation) Senior Resource Association, Inc. (Senior Services) Gifford Youth Achievement Center, Inc. Progressive Civic League of Gifford, Inc. Treasure Coast Homeless Services Council, Inc. Indian River County School District BUDGET MESSAGE ORIV BOARD OF COUNTY COMMISSIONERS July 2, 2026 Board of County Commissioners Indian River County 180127th Street Vero Beach, FL 32960 Honorable Members of the Board of County Commissioners, It is my privilege to present the recommended FY 2026/2027 Budget, which continues our tradition of fiscal prudence for Indian River County. I am recommending a FY 2026/2027 budget of $614,789,330, compared to the FY 2025/2026 budget of $711,734,032 (as of March 31, 2026) this is an overall decrease of $96,944.702. or 13.6%. Compared to the originally adopted FY 2025/2026 adopted budget of $598,860,844 this represents an increase of 2.7% (or $15,928,486). Although the Consumer Price Index is not the most appropriate index to measure local government increases, as our purchases as an organization are dissimilar to consumer spending, the May 2026 CPI as reported by the U.S. Bureau of Labor Statistics is 4.2%. Notwithstanding, the County's budget is proposed to increase 1.5% less than the CPI. To further highlight the County's conservative philosophy and sensitivity to the budget, the total mid -year revised budget for FY 2024/2025 was $670,928,243. The subsequent adopted budget for Fiscal Year 2025/2026 was $598,860,844 an overall decrease of $72.067,399, or 10.7%, from the preceding fiscal year. The development of this year's budget takes into account current geopolitical conditions, corresponding impacts to our local economy, and continues to reflect the Board of County Commissioners' and County Administration's consistent fiscally conservative approach to budgeting. I recommend holdingthe General and M.S.T.U. Fund millage rates constant for the seventh consecutive vear and the Emergencv Services District millage rate constant for the sixth consecutive year. The County's strong financial foundation was established over many budget cycles with budget discipline, sound financial planning, and commitment to provide 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 transitioning toward a more balanced state. According to Redfin, the median home prices were down 5.5% in Q12026 compared to Q12025 and homes are sitting on the market for longer periods of time. On May 27, 2026, Governor DeSantis called for a special session of the Florida Legislature to consider a proposed constitutional amendment with a series of proposals that would dramatically cut ad valorem revenue sources by increasing the homestead exemption to $250,000, and potential full elimination in the future. On June 2nd, during the special session, the Senate and the House passed "Save Our Homes from Excessive Property Taxes," which will place a Constitutional Amendment (Amendment 3) on the General Election ^ ballot in November 2026. Should this measure become law it will drastically impact the FY 2027/2028 budget cycle and beyond. If approved by the citizens of Florida, the property tax exemption for primary residences (homestead exemption) would increase from the current $50,000 to $150,000 in FY 2027/2028 and $250,000 in FY 2028/2029 for most non -school property taxes. The proposal also lowers the annual assessment growth cap on non -homestead properties from 10% to 5%. These changes will reduce ad valorem revenues by approximately $22 million in FY 2027/2028 and $41 million in FY 2028/2029. This will drastically affect funding for services such as public safety, infrastructure, recreational programs and facilities, citizen and children services, libraries, and veteran services, and other local programs. The FY 2026/2027 budget was formulated with these future impacts in mind, as well as the County's prior commitments. The County and the Sheriff entered into a Settlement Agreement on April 14, 2026, to resolve the FY 2025/2026 budget dispute. The agreement provided for an additional $3.5 million (from cash) for the current fiscal year (FY 2025/2026) and a $4M increase in funding for FY 2026/2027. Combined with additional costs such as the County assuming off-site inmate medical care and Mental Health Court case administration and management costs, increased costs for Other Post Employment Benefits (OPEB) and health insurance, Animal Services, and rising petroleum costs added additional pressure on County departments to minimize future costs. This included the following approaches in the department budget formulation: • Minimal position changes, unless they were tied to new operations like Mental Health Court and Animal Services • Evaluating planned capital projects that require additional staffing, operations, or maintenance expenses • Prohibition of out-of-state travel, unless grant funded or required and approved by the County Administrator • Deferring multiple employees from attending the same conference, when not necessary for maintaining certifications • Preference to online professional development, in lieu of in person, to minimize additional travel costs • Professional memberships limited to those deemed relevant • Restraining from purchasing optional uniforms for non -required positions It is imperative thatwe continue a vigilant approach to fiscal responsibility to navigate these headwinds. Our goal is to protect the County's ability to fund operations and essential services in the short term but also position ourselves to seize opportunities when the economy stabilizes and begins to expand. Proactive Financia! Management Given the potential challenges, County Administration and the Office of Management and Budget staff implemented several measures over the last fiscal year. One exercise was requiring departments, especially those funded through taxing funds, to identify impacts of a 5%, 10%, and 15% reduction in their respective budgets. These measures will continue into FY 2026/2027, while additional measures may be added pending the outcome of the General Election vote in November 2026: • Incremental Zero -Based Budgeting: The County Administration Office, Office of Management & Budget Department, Board of County Commissioners Office, and Parks, Recreation & Conservation Department all completed their budgets in an incremental zero -based budgeting style. This included a systematic approach to true up and justify every expense, prioritize activities and allocate .••. resources based on strategic importance rather than historical spending. This practice will continue, adding an additional three departments per year, to ensure all departments are operating at optimal budget levels. • Quarterly Reviews: County Administration and the Office of Management and Budget staff held quarterly reviews to monitor expenses and revenue trends, as well as other leading economic and financial indicators. This includes identifying, exploring revenue diversification strategies and grant opportunities, and collaborating with Legislative Affairs to monitor legislative proposals that could threaten local revenue sources or identify opportunities to fund projects. • Tax Reform Advisory Committee: County Administration is taking a proactive approach to the potential of voter approved property tax reform. Once the budget workshops are completed, we will shift to evaluating and assessing the County organization and operations and developing strategies and or a playbook that will be presented to the Board for review and consideration. We will focus on essential services, in addition to collaborating with the Board of County Commissioners, we will survey residents on what they believe are essential services and shift toward a more priority -based budget process. Understanding what policy choices and options are feasible will ideally, while still difficult, make decision making more strategic. By taking these steps, we can strategically position the County to adapt to an evolving economic and fiscal environment to safeguard our ability to provide critical services for our residents. Continuing to Invest in Our Organization and Workforce .•%, Over the past several fiscal years we invested in the health of our organization through an assessment of the organization and addressing areas where staffing was not in line with the expectations of the levels of service to be provided. We 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. The County continued its commitment to develop our leadership team through participating in the National Association of Counties/Professional Development Academy's, a 12 -week virtual High Performance Leadership Academy, and to date 51 of our middle and senior leaders have attended and completed the program. Human Resources Professional Development Manager, in collaboration with the County Administration, developed an internal professional leadership course, Leadership Essentials, of which 136 of our County's leaders (managers, senior and executive leaders) have completed the one -day program. Lastly, as the County prepares to employ Al to enhance our organization and operations, 5 employees have completed the Professional Development Academy's 6 -week virtual Al Leadership Academy. Over the past several years, we have deliberated and thoughtfully invested in staffing, while reorganizing divisions and functions to better align resources with community expectations. In FY 2024/2025 our workforce surpassed pre -Great Recession levels in FY 2006/2007, 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. Aon Departments submitted 32 requests to add (26) or reclassify (6) positions. Reclassifying some roles gives our departments the ability to 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 2026/2027. Full & Part Time by Department/Division NEW Requested NEW Recommended Reclass Reclass Requested Recommended Community Services 3 2 - Parks, Recreation & Conservation 3 -2 - Emergency Services 12 4 - - Office of Management & Budget - - 1 1 Golf Course 4 3 - - Information Technology 2 - Planning & Development Services - -3 - Building & Facilities Services - -7 - - Public Works - -3 - Utility Services/SWDD 2 -1 5 - Total Positions Added 26 -7 6 1 Public Safety- Sheriff's Budget Request A safe and secure community is the bedrock of a high quality of life. To that end, the Board of County Commissioners and County Administration keep the Sheriff's Office and Emergency Services (Fire Rescue and Emergency Management) at the forefront of essential services provided to Indian River County residents. The budget as presented honors the April 14, 2026, settlement agreement reached between the Board of County Commissioners and the Sheriff, which reflects a total budget of $93,273,472 (all funds, excluding electric, and off-site inmate medical costs) for FY 2026/2027, an increase of $4,000,000, or 4.5%, •-. compared to the FY 2025/2026 post -settlement budget. On June 25, 2026, the Sheriff submitted a revised budget totaling $95,159,644 which is an increase of $1,886,172 over the agreed upon settlement amount. This amount reflects the Sheriff's increase in employer health insurance costs. Notwithstanding, at the same time the Sheriff is proposing to add 15 new positions to his agency at a total estimated cost of $1.3 million. However, during the FY2026/2027 these positions will be phased in at a cost of $619,542. The operating and capital costs associated with the additional 15 positions is $657,016 for this upcoming fiscal year. Concerns still exist that the level of increases to the Sheriff's budget are fiscally unsustainable, even more in the face of potential property tax reform. FY202612027 Budget Highlights The total proposed budget is $614,789,330, a decrease of $96,944,702, or 13.6%, from the current year. Although it should be noted this is an increase of $15,928,486, or 2.7%, from the beginning budget of $598,860,844 for the current fiscal year. A detailed all funds expense summary is contained in the exhibits followingthis message. The following chart illustrates the 10 -year trend in the County tax roll. The FY 2026/2027 General Fund tax roll is approximately $2.16 billion, or 6.8%, higher than the previous fiscal year. Although the current change in taxable values is positive, there has been a major shift towards a stabilized market and there is still uncertainty regarding the additional homestead exemption, which could potentially have substantial funding impacts to County operations. ^ 8 Indian River County Countywide Taxable Value (In Billions) FY 2017 - FY 2027 $40.0 $35.0 $33.9 $31.7 $29.3 $30.0 $26.6 $25.0 $23.3 $20.0 $17.4 $18.6 $19.6 $15.2 $16.2 $15.0 $10.0 $5.0 $0.0 FY 17 FY 18 FY 19 FY 20 FY 21 FY 22 FY 23 FY 24 FY 25 FY 26 FY 27 Highlights of the FV 2026/2027 Budget: • Tax roll Increase —6.8% countywide; 7.0% unincorporated area. • Sheriff Funding— Recommended $4 million increase. • Retirement Rate Increase — $1,786,426, or 4.9%, including Constitutional Officers. • Other Post Employment Benefits (OPEB) Contribution Increase — $1,535,019, or 288.6%, including Constitutional Officers. • Health Insurance Contribution Increase — $6,148,830, or 32.0%, including Constitutional Officers. • Full-time Position changes — BCC reflects a net decrease of 6 full-time positions; increase of 14.35 FT Constitutional Officers; 8.35 total increase in FT positions. The proposed budget includes funding for salary increases for County employees due to the Teamsters Union and the International Association of Fire Fighters (IAFF) Union contracts that were agreed upon through September 30, 2027. Revenue Outlook The tax roll increase provides additional funding (General Fund, MSTU Fund and Emergency Services District combined) for next fiscal year's budget in the amount of $12,506,758, with the revenue impacts detailed below: • Half Cent Sales Taxis decreasing by $837,760, or 5.8%. • State Revenue Sharing is increasing by $444,758, or 8.0%. • Optional Sales Tax remains flat. • Gas taxes are increasing $53,467, or 0.8%, collectively. s 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 2025/26 Adopted Millage FY 2026/27 Proposed Millage # Difference % Difference General Fund 3.5475 3.5475 0.0000 0.00% Land Acquisition Bond 2024 0.0610 0.1238 0.0628 103.00% Subtotal Countywide Millage 3.6085 3.6713 0.0628 1.74% MSTU Fund 1.1506 1.1506 0.0000 0.00% Emergency Services District 2.3531 2.3531 0.0000 0.00% Aggregate Millage 6.1158 6.1155 (0.0003) (0.00) % The FY 2026/2027 General Fund, M.S.T.0 Fund, and Emergency Services District proposed millage rates remain unchanged from the previous year's rate The Land Acquisition Bond 2024 rate is increasing by 0.0628 mills, or 103.0%, to 0.1238 due to the issuance of the second tranche of funds issued, in the amount of $27,205,000, on July 1, 2026. The proposed Aggregate Millage rate is decreasing by 0.0003 mills to 6.1155 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 $366,544(1) and a homestead exemption of $50,000 is shown in the following table. Tvpical House Comparison - Proposed vs. Current with 3.0% CPI Increase & $50,000 Homestead Exemption Proposed Millage Compared to Current FY 2025/26 Adopted Millage FY 2026/27 Proposed Millage $Inc/(Dec) u /o Inc/(Dec) Taxable Value $366,544 $377,540 $10,996 3.00% General Fund $1,122.94 $1,161.95 $39.01 3.47% Land Acquisition Bond 2024 $19.31 $40.55 $21.24 109.99% Subtotal- Indian River Shores $1,142.25 $1,202.50 $60.25 5.27% Emergency Services District $744.86 $770.74 $25.88 3.47% Subtotal -All Other Incorporated Areas $1,887.11 $1,973.24 $86.13 4.56% M.S.T.U. Fund $364.22 $376.87 $12.65 3.47% Total -Unincorporated Area $2,251.33 $2,350.11 $98.78 4.39% "1 Based on the average assessed value of all homestead properties in Indian River County as of June 2026. General Fund The proposed General Fund budget is $172,434,473, an increase of $984,119, or 0.6%. Specific departmental, Constitutional, and agency budget summaries are contained in the exhibits following this message. Major factors impacting the General Fund budget are presented below: Ad valorem tax roll increase - 6.8%, $7,267,476 in additional revenue, assuming 95% collections at same millage rate. • Millage rate - 3.5475, no change from last fiscal year. • Constitutional Officers Increases - $7,957,489, or 8.1%. State Mandates/Constitutional Officers -constitute 71.4% of the total General Fund budget. • Children's Services Funding Increase -$297,071, or 8.5%. • State -Mandated Retirement Rate Increase - $692,753, or 3.8%, including Constitutional Officers. OPEB Increase -$815,546, or 291.6%, including Constitutional Officers. 10 Health Insurance Contribution Increase —$3,240,166, or 34.4%, including Constitutional Officers. • 21.35 Net FT Positions — 7 FT BCC positions for $673,836, and 14.35 FT Constitutionals. The following graph illustrates the breakdown of expenditures by agency in the General Fund, of which the Board of County Commissioners (BCC) comprises 21.8% and our Constitutional Offices 61.4%. The Sheriff's Office budget alone comprises 52.5% of the General Fund, and 53.5% when factoring in Sheriff's Office electricity and off-site inmate medical care expenses. GENERAL FUND EXPENSES BY CATEGORY FY 2026/2027 BCC 21.8% Reserves & Transfers Constitutionals 9.0% 61.4% LAnhi- Economic Development & CRA's 0.4% Children's Services 2.2% ORlk Non Profits State Agencies 1.5% 3.7% Animal Services provides a safe haven for stray, abandoned, or surrendered pets, while also caring for and helping them to find new homes. Moreover, the shelter plays a crucial role in protecting public safety by managing dangerous and stray populations, as well as addressing concerns related to animal welfare. During FY 2025/2026, Emergency Services began operating the County's own facility. This included purchasing and renovating a facility and slowly bringing in staff such as an Animal Services Manager, Veterinarian, Animal Care Supervisor, Staff Assistant II, and two (2) Animal Care Specialists. In FY 2026/2027, an additional four (4) FT staff members, at a total cost of $338,380, will be added to the team to assist with the receiving and adoption operations, along with education and public outreach efforts. Operating costs will also be fully brought in house, with the County no longer requiring the Humane Society's services past the expiration of the current Memorandum of Understanding (MOU), which sunsets in November 2026. Mental Health Court is a specialized, problem -solving court that serves eligible individuals whose involvement in the criminal justice system is impacted by mental illness. Through a partnership with the 19th Judicial Circuit, Indian River County Community Services is absorbing the Mental Health Court program from the Sheriff's Office beginning October 1, 2026, including a Program Administrator and two Client Case Managers, to strengthen coordination of services and support long term program sustainability. This will come at a cost of $693,980. The Clerk of the Circuit Court has requested an $84,492, or 5.4%, increase from the current year's budget. .00%k The budget request includes a cost -of -living increase for employees, along with the health insurance contribution rate increases. This request also includes a reduction of 0.65 existing full-time positions. LE As previously mentioned, the Sheriff's Office recommended General Fund budget is $90,571,639, which is an increase of $6.95 million, or 8.3%, over the current year's starting budget. However, this is only an increase of $3.45 million, or 4.0%, increase over the mid -year budget settlement. In addition to the General Fund portion, $2,421,033 in Optional Sales Tax is requested to fund replacement vehicles and other eligible capital, with an additional $280,800 in the County's 911 Surcharge Fund which covers call taker positions. This helps to minimize the impact on the ad valorem tax supported funds. The proposed FY 2026/2027 budget includes a seventh year of partial funding for the School Resource Officers expense. The State continues to provide no funding for this mandate. The Supervisor of Elections has requested an increase of $87,098, or 3.6%. This request includes two major capital projects that will maintain security, reliability, and efficiency of operations: 1) relocation of the server room to a more secure, interior location away from windows and water lines, and 2) replacement of the existing firewall, as the system is near the end of its supported life cycle and must be upgraded to ensure cybersecurity protection. The increases for health insurance and OPEB contribution are also included in this request. An increase has been included for the Tax Collector's budget in the General Fund, which accounts for the health insurance and OPEB contribution increases. It is important to note that this is simply a Staff estimate as the Tax Collector's budget is not due until August 111 The Property Appraiser has requested an increase of $209,706, or 3.7%, for the County funded portion of the budget. General Fund dollars supportthe bulk of the Property Appraiser's budget, and the General Fund impact is an increase of $151,167, or 3.3%. The budget request includes funding for employee raises and increased health insurance premiums. The BCC departmental funding amount reflects no increase. There is an increase of seven (7) full-time .� positions in Animal Services (4) and Mental Health Court (3) due to these services coming online at the start of the fiscal year. This budget also reflects the absorption of the increased health insurance premiums and OPEB contribution increases. Recommended State Agency budgets total $6,416,349, which is a decrease of $189,471, or 2.9%. Most notably, Circuit Court expenses are decreasing by $196,130, or 16.2%, due to the County assuming Mental Health Court activities. The Court Technology Fund and Court Innovation Fund were initially intended to cover Court Administration expenses; however, once again these expenses cannot be supported. Thus, a total of $143,377 for the State Attorney's budget request and $563,239 from the Court Administration 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 $57,189,815, a decrease of $733,865, or 1.3%. Transfers Out to the Transportation Fund and General Fund for Law Enforcement are increasing by $859,565. As transfers out comprise 76.9% 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 — 7.0% increase, generating $1,363,372 in additional revenue, assuming 95% collections at proposed millage rate. • Millage rate —1.1506, no change from last fiscal year. • Transfers Out—total $43,983,162, an increase of $859,565, or 2.0%. .-. • OPEB Contribution Increase —$19,169, or 191.1%. 12 • Health Insurance Contribution Increase —$182,057, or 25.7%. • Net Decrease of 3.1 FT Positions— Savings of $300,591. Transportation Fund The recommended budget for the Transportation Fund is $25,610,535, reflecting a decrease of $2,798.846, or 9.9%. Some of the major factors impacting the Transportation Fund budget are presented below: • OPEB Contribution Increase—$41,130, or 187.9%. • Health Insurance Contribution Increase — $433,822, or 26.1%. • Gas Tax revenue totals $2,705,000 — an increase of $49,000, or 1.8%. • Transfers from the General and M.S.T.U. funds, which account for 75.1% of the total fund's revenues, are decreasing by $1,632,374, or 7.8%. • Net Decrease of 3 FT Positions — Savings of $413,055. A replacement truck for $35,170 is being requested in Traffic Engineering, along with the continuation of a large traffic signal network upgrade and electronic key access system for traffic signal cabinets for a combined $146,000. Emergency Services District Fund The total budget proposed for next fiscal year is $78,839,816, reflecting a decrease of $9,758232, or 11.0%. A summary of the major impacts on the Emergency Services District (ESD) is provided as follows: • Ad valorem tax roll — 6.7% increase, generating $3,875,910 in additional revenue, assuming 95% �. collections at proposed millage rate. • Millage rate — 2.3531, no change from last fiscal year. • OPEB Contribution Increase — $578,224, or 324.0%. • Health Insurance Contribution Increase—$1,470,107, or 35.3% • Capital budget of $3,942,174. • Net Decrease of 1 FT Position —Savings of $165,634. The proposed budget includes funding for $3,942,174 in budgeted capital outlay including tower burn roof refurbishment ($45,000), station 8 and 10 upgrades ($135,987), replacement ambulance ($495,219), replacement fire pumper ($2,000,000), three (3) replacement trucks ($203,000), cargo van ($52,334), radio replacements ($314,000), cardiac monitors ($242,000), stretchers ($154,000), power loaders ($105,600), and various other equipment ($195,034). Proposed Non -Ad Valorem Rate Changes 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 increased cost of Universal Garbage Collection for unincorporated residents. The budget also includes $500,000 for the design, permitting and construction of the landfill gas expansion of Cell II of Segment 3 and $2,750,000 for the partial closure of Segment 3 Cells I & II. ASO" Staff is proposing the following SWDD rates for FY 2026/2027, as approved by the Board of County Commissioners on June 16, 2026: 13 SWDD Rate FY 2025/26 Rate FY 2026/27 Rate Variance % Change Commercial Waste Generation Unit (W.G.U) $ 79.12 $ 79.12 $ 0.00 0.0% Residential Waste Generation Unit (W.G.U) $ 125.06 $ 125.06 $ 0.00 0.0% Equivalent Residential Unit (E.R.U.) $ 187.59 $ 187.59 $ 0.00 0.0% Universal Collection Assessment (per Household) $ 181.70 $ 183.92 $ 2.22 1.2% Readiness -to -Use Fee (W.G.U.) $ 46.62 $ 46.62 $ 0.00 0.0% Landfill Residue Disposal Fee $ 58.31 $ 58.31 $ 0.00 0.0% Number of W.G.U.'s 234,949 238,027 3,078 1.3% w.u.u. = une ton of waste annuatry Sandridge Golf Course, an enterprise fund, continues to realize financial growth, and revenues are once again projected to increase over the upcoming fiscal year. The new clubhouse that cost approximately $15 million is scheduled to open in the October/November 2026 timeframe. It will have a fully operational restaurant and event venue. Funding was accomplished via bond issuance. A Food & Beverage Manager and Marketing & Venue Manager have already been onboarded and are spearheading operations. A Chef, along with two full-time Line Cooks will be added to the crew to round out kitchen staffing. Non -card holder fees will be increased by $5 for 9 -hole rounds and $10 for 18 -hole rounds. This will bring in approximately $217,000 in additional revenues to help support the growing operation. I am recommending no increase to Utility Rates this year. The Utilities System is currently undertaking a comprehensive Integrated Water Master Plan that will evaluate water, wastewater, and reclaimed water capital projects to maintain and invest in the system. This is critical, especially as the County seeks to expand the waste water system and make it available for residents to connect sanitary sewer as the state's July 2030 septic to sewer mandate is looming. Once completed and approved by the Board of County Commissioners, staff in collaboration with our utilities rate consultant will conduct a financial sufficiency analysis of our rates and fees to supportthe final adopted Integrated Water Master Plan. lxora Park Streetllighting District is the only streetlighting district with a proposed increase of $3 per parcel/acre, for a rate of $35. This is due to the increase in electric costs. Prospective View As noted by Florida Tax Watch, "Florida ended 2025 with strong growth trends, ranking number one among the 50 states and District of Columbia for business startups. One question to be answered is whether Florida's impressive economic growth is sustainable overthe next several years." A stabilizing economy will require disciplined adjustments to ensure continuity of essential services, preserve long-term fiscal health, and prepare the County to respond to emerging challenges that are potentially looming on the horizon. As Florida enters a period of slower but steady economic growth, combined with softening labor markets and moderating inflation, local governments must plan more cautiously and with intentionality. As discussed earlier, the Treasure Coast housing market is transitioning toward a balance, with rising days on market, moderating values, and increasing inventory, all of which may temper future taxable value growth. These conditions reinforce the importance of maintaining a prudent and forward -thinking fiscal perspective. Moreover, acknowledging the fiscal challenges that could potentially redefine our revenue landscape, our roadmap forward remains focused on being resilient and innovative. Recognizing that traditional revenue sources may face unprecedented pressures, particularly as voters consider a major restructuring of the State's property tax system, we are committed to developing and implementing appropriate measures and strategies that prioritize essential services, embraces revenue diversification, and focuses on delivering 14 Service Excellence while seeking to mitigate the impacts of revenue loss. Anticipated changes to homestead exemptions, assessment growth caps, and restricted uses of ad valorem revenues could reshape how Florida counties fund even our most basic operations. Preparing for this possibility now is essential to protecting our long-term ability to provide local government services. Looking to the future, our vision is built on several pillars: enhancing budgetary monitoring and control, identify potential service impacts and developing appropriate reduction strategies (if necessary); advancing our data collection and reporting; executing planned projects through responsive project management; and revisiting and completing objectives and strategies to align fiscal policies and resources (with the potential of property tax reform) with the evolving needs of the County. Monitoring of economic indicators, taxable value trends, and legislative developments will allow us to adapt early, refine priorities, and ensure the County remains positioned to navigate volatility, whether driven by market shifts, cost pressures, or constitutional changes to property taxation. This message provides the Board of County Commissioners and the public with an overview of the most significant changes in the FY 2026/2027 recommended budget. Additional detailwill be provided duringthe upcoming workshop sessions. Respectfully, John A. Titkanich, Jr., ICMA-CM Avmb� County Administrator 15 HISTORICAL MILEAGE RATES BY FUND �� R :3 General Fund Millage History 3.9 3.7 Historical Millage Rates by Fund 3.5 a) to _cc 3.3 3.1 29 2.5 r - N O O O O O O O O O O O O O O N N N N N N N N N N N ■ Fiscal Year /ft� Emergency Services District 3 Millage History 2.8 2.6 2.4 cc 2.2 2 1.8 1.6 1.4 1.2 O O O O O O O O O O O O O O C N N N N N N N N N N N N N N ■ Fiscal Year W General Fund Year Millage 2013 3.0892 2014 3.262 2015 3.3375 2016 3.3602 2017 3.3602 2018 3.4604 2019 3.4604 2020 3.5475 2021 3.5475 2022 3.5475 2023 3.5475 2024 3.5475 2025 3.5475 2026 3.5475 2027 3.5475 ESD Fund Year Millage 2013 1.7148 2014 1.9799 2015 1.9799 2016 2.2551 2017 2.301 2018 2.3655 2019 2.3655 2020 2.3655 2021 2.3531 2022 2.3531 2023 2.3531 2024 2.3531 2025 2.3531 2026 2.3531 2027 2.3531 17 MSTU Fund Millage History 2 1.8 1.6 1.4 1.2 1 0.8 0.6 0.4 0.2 0 N N N N N N N N O O O O O O O O O O O O O O O N N N N N N N N N N N N N V N ■ Fiscal Year Land Aquisition Bond (2024) Millage History 0.14 0.12 0 02 0 - - - io r` N N N N N N N N O O O O O O O O O O O O O O O N N N N N N N N N N N N N N N ■ Fiscal Year MSTU Fund Year Millage 2013 1.0733 2014 1.0733 2015 1.0733 2016 1.0733 2017 1.0733 2018 1.0733 2019 1.0733 2020 1.1506 2021 1.1506 2022 1.1506 2023 1.1506 2024 1.1506 2025 1.1506 2026 1.1506 2027 1.1506 Land Bond Year Millage 2013 0 2014 0 2015 0 20161 0 2017 0 2018 0 2019 0 2020 0 2021 0 2022 0 2023 0 2024 0 2025 0.0639 2026 0.0610 2027 0.1238 FUND SUMMARY AND MILEAGE �G� Proposed Budget Comparison by Fund Fiscal Year 2025/26 and 2026/27 FY 2026/27 FY 2025/26 FY 2026/27 $Increase %Increase Fund Number and Description Department Budget @ 3/31/26 Proposed Budget (Decrease) (Decrease) Requests Ad Valorem Taxing Funds: 001 General Fund $171,450,354 $172,160,285 $172,434,473 $984,119 0.6% 004 Municipal Service Taxing Unit Fund 57,923,680 64,053,899 57,189,815 (733,865) (1.3)% 111 Transportation Fund 28,409,381 27,779,409 25,610,535 (2,798,846) (9.9)% 114 Emergency Services District 88,598,048 79,556,590 78,839,816 (9,758,232) (11.0)% 255 Land Acquisition Bonds -2024 1,843,432 1,842,182 3,982,041 2,138,609 116.0% Total -Ad Valorem Taxing Funds: $348,224,895 $345,392,365 $338,056,680 ($10,168,215) (2.9)% Solid Waste Disposal District: 411 1 Solid Waste Disposal District' $42,388,609 $44,732,314 $44,356,119 $1,967,510 4.6 Special Revenue Funds: 102 Traffic Improvement Fund $753,133 $0 $0 ($753,133) (100.0)% 103 Additional Impact Fees 8,809,391 1,745,249 1,483,615 (7,325,776) (83.2)% 104 Traffic Improvement Fees 2020 16,252,409 7,050,000 7,050,000 (9,202,409) (56.6)% 108 Section 8/RentalAssistance 3,993,330 3,750,378 3,738,830 (254,500) (6.4)% 109 Secondary Road Construction 13,581,544 9,586,152 9,585,973 (3,995,571) (29.4)% 112 Special Law Enforcement 274,017 0 0 (274,017) (100.0)% 117 Tree Ordinance Fines 385,000 380,000 280,000 (105,000) (27.3)% 119 Tourist Development Fund 2,248,635 2,519,579 2,361,451 112,816 5.0% 120 911 Surcharge 2,878,803 1,372,299 1,218,128 (1,660,675) (57.7)% 121 Drug Abuse Fund 75,000 75,000 90,000 15,000 20.0% 123 IRCLHAP/SHIP 3,498,714 1,737,331 1,734,196 (1,764,518) (50.4)% 124 Metro Plan Organization 812,200 897,356 719,132 (93,068) (11.5)% 126 Multi -jurisdiction Law Enforcement 0 0 0 0 N/A 127 Native Uplands Acquisition 100,000 106,000 206,000 106,000 106.0 128 Coastal Engineering 9,203,480 2,319,746 3,351,637 (5,851,843) (63.6)% 129 Neighborhood Stabilization Plan 0 0 0 0 N/A 130 Neighborhood Stabilization 3 Plan 10,000 10,000 10,000 0 0.0 133 Florida Boating Improvement Prog. 451,300 140,000 140,000 (311,300) (69.0)% 135 Disabled Access Programs 34,638 0 0 (34,638) (100.0)% 136 Intergovernmental Grants 0 0 0 0 N/A 137 Traffic Education Program 49,000 49,000 49,000 0 0.0% 138 ARP - American Rescue Plan 928,852 0 0 (928,852) (100.0)% 139 CARES ACT & COVID-19 Response 83,175 0 0 (83,175) (100.0)% 140 Court Facility Surcharge Fund 120,824 118,765 150,458 29,634 24.5% 141 Additional Court Costs 95,000 95,000 95,000 0 0.0% 142 Court Technology Fund 300,000 468,397 325,000 25,000 8.3% 145 Land Acquisition Series 2006 281,767 0 0 (281,767) (100.0)% 147 Opioid Settlement Funds 512,994 0 0 (512,994) (100.0)% 155 Land Acquisition Series 2024 24,610,154 0 0 (24,610,154) (100.0)% 171 E. Gifford Stormwater M.S.B.U. 1,577 1,577 1,584 7 0.4% 178 Oslo Park Street Paving M.S.B.U. 0 0 0 0 N/A 179 Oceanside Streetlighting 2,749 2,749 2,621 (128) (4.7)% 180 Oslo Park Streetlighting 42,132 42,132 41,937 (195) (0.5)% 181 Gifford Streetlighting 88,799 88,799 92,123 3,324 3.7 b 182 Laurelwood Streetlighting 10,732 10,732 11,815 1,083 10.1 % 183 Rockridge Streetlighting 2,307 2,307 2,280 (27) (1.2)% Proposed Budget Comparison by Fund Fiscal Year 2025/26 and 2026/27 Enterprise and Internal Service funds are net of capital in accordance with Generally Accepted Accounting Principles (GAAP). FY 2026/27 FY 2025/26 FY 2026/27 $Increase %Increase Fund Number and Description Department Budget @ 3/31/26 Proposed Budget (Decrease) (Decrease) Requests Spacial Revenue Funds (continued): 184 Vero Highlands Streetlighting $114,663 $114,663 $113,813 ($850) (0.7)% 186 Porpoise Point Streetlighting 430 430 426 (4) (0.9)% 188 Laurel Court Streetlighting 1,416 1,416 1,603 187 13.2% 189 Tierra Linda Streetlighting 3,568 3,568 3,901 333 9.3% 190 Vero Shores Streetlighting 6,698 6,698 7,986 1,288 19.2% 191 Ixora/EastviewStreetlighting 8,370 8,370 9,624 1,254 15.0% 192 Royal Poinciana Streetlighting 19,985 19,985 19,864 (121) (0.6)% 193 Roseland Streetlighting 2,277 2,277 2,418 141 6.2 % 194 Whispering Pines Streetlighting 2,064 2,064 2,114 50 2.4% 195 Moorings Streetlighting 32,144 32,144 32,053 (91) (0.3)% 196 Walker's Glen Streetlighting 2,260 2,260 2,264 4 0.2% 197 Glendale Lakes Streetlighting 4,483 4,483 4,941 458 10.2% 198 Floralton Beach Streetlighting 2,812 2,812 2,791 (21) (0.7)% 199 West WabassoStreetlighting 8,370 8,370 9,725 1,355 16.2% 185 Vero Lake Estates M.S.B.U. 1 1,170,9721 818,4721 816,690 (354,282)1 (30.3)% Total -Special Revenue Funds: $91,872,168 $33,596,560 $33,770,993 ($58,101,175) (63.2)% Other Debt Service Funds: 204 Dodger Bonds $500,000 $500,000 $500,000 $0 0.0 Capital Project Funds: 308 Jackie Robinson Training Complex (fka $992,913 $436,236 $434,112 (558,801) (56.3)% Dodgertown Capital Reserve) 315 Optional One Cent Sales Tax 86,622,651 50,437,071 51,635,877 (34,986,774) (40.4)% Total -Capital Project Funds: $87,615,564 $50,873,307 $52,069,989 ($35,545,575) (40.6)% Enterprise Funds: 418 Golf Course' $5,197,813 $8,264,526 $8,059,138 $2,861,325 55.0 441 County Building Department' 7,713,641 8,409,383 7,553,345 (160,296) (2.1)% 471 Utilities' 68,507,207 68,906,112 66,659,344 (1,847,863) (2.7)% 474 Utilities -Water Impact Fees 876,256 0 1,682,309 806,053 92.0% 475 Utilities -Sewer Impact Fees 1,109,807 0 1,816,500 706,693 63.7% Total -Enterprise Funds: $83,404,724 $85,580,021 $85,770,636 $2,365,912 2.8% Internal Service Funds: 501 Fleet Management' $4,788,428 $4,807,092 $4,802,581 $14,153 0.3% 502 Self -Insurance' 10,543,140 9,228,782 9,028,550 (1,514,590) (14.4)% 504 Employee Health Insurance' 35,202,730 39,495,347 39,500,203 4,297,473 12.2% 505 Information Technology' 7,193,774 7,482,558 6,933,579 (260,195) (3.6)% Total -Internal Service Funds: $57,728,072 $61,013,779 $60,264,913 $2,536,841 4.4% Total - All Funds: $711,734,032 $621,688,346 $614,789,330 ($96,944,702) (13.6)% Enterprise and Internal Service funds are net of capital in accordance with Generally Accepted Accounting Principles (GAAP). INDIAN RIVER COUNTY 2026/2027 TAXING DISTRICT SUMMARY Ad Valorem Summary E. Gifford Stormwater M.S.B.U. 2025/2026 2026/2027 2026/2027 1/o Above or Ad Valorem Taxing Districts Millage Rollback Millage Proposed Millage Below Rollback General Fund 3.5475 3.3907 3.5475 4.6% M.S.T.U. 1.1506 1.1036 1.1506 4.3% Emergency Services District 2.3531 2.2563 2.3531 4.3% Land Acquisition Bond 2024 0.0610 N/A 0.1238 N/A Aggregate Millage 6.1158 5.8554 6.1155 4.4 % Streetlighting District Assessments (Decrease) 2025/2026 2026/2027 Increase Increase % Per Parcel/ Per Parcel/ Decrease (Decrease) Streetlighting Districts Acre/Lot Charge Acre/Lot Charge $ % Gifford $21.00 $21.00 $0.00 0.0 % Laurelwood $44.00 $44.00 $0.00 0.0 % Rockridge $3.00 $3.00 $0.00 0.0 % Vero Highlands $47.00 $47.00 $0.00 0.0% Porpoise Point $7.00 $7.00 $0.00 0.0 % Laurel Court $48.00 $48.00 $0.00 0.0 % Tierra Linda $56.00 $56.00 $0.00 0.0% Vero Shores $34.00 $34.00 $0.00 0.0 % Ixora Park $32.00 $35.00 $3.00 9.4% Royal Poinciana $51.00 $51.00 $0.00 0.0 % Roseland $3.00 $3.00 $0.00 0.0 % Whispering Pines $31.00 $31.00 $0.00 0.0 % Moorings $9.00 $9.00 $0.00 0.0% Walker's Glen $20.00 $20.00 $0.00 0.0 % Glendale Lakes $40.00 $40.00 $0.00 0.0 % Floralton Beach $45.00 $45.00 $0.00 0.0% West Wabasso $18.00 $18.00 $0.00 0.0 % Oceanside * $51.00 $51.00 $0.00 0.0% Oslo Park* $20.00 $20.00 $0.00 0.0% Per lot charge Other M.S. B.U.'s E. Gifford Stormwater M.S.B.U. $10.00 $10.00 $0.00 0.0 Vero Lake Estates M.S.B.U. $50.00 $50.00 $0.00 0.0% Rain Tree Corners Culvert Assessment $0.00 $2,927.93 $2,927.93 N/A Water's Edge Culvert Assessment $454.57 $377.43 ($77.14) (17.0)% Other Assessments North County Water Assessment $283.22 $275.78 ($7.44) (2.6)% Solid Waste Disposal District 2025/2026 2026/2027 Increase Increase Waste Waste (Decrease) (Decrease) Proposed Assessment Rates Generation Unit "I Generation Unit (2) $ % Residential $125.06 $125.06 $0.00 0.0 Commercial $79.12 $79.12 $0.00 0.0 Readiness -to -use Fee $46.62 $46.62 $0.00 0.0 Universal Collection Assessment Rate per Household Proposed Assessment Rate $181.70 $183.92 7 5222 1 .2 AD VALOREM �o ER C ORIN) Ej GENERAL FUND EXPENSE ESTIMATE FOR 2026/27 FUND 001 PROPOSED BUDGET AS OF JULY 1, 2026 ACCT# ACCOUNTNAME BUDGET ASOF 3/31/2026 2026/2027 DEPARTMENT REQUEST COUNTY ADMINISTRATOR RECOMMENDED RECOMMENDED INCREASE (DECREASE) % INCREASE (DECREASE) BOARD OF COUNTY 101 COMMISSIONERS BCC OPERATIONS $1,538,334 $1,634,139 $1,559,439 $21,105 1.4% 102 COUNTY ATTORNEY 1,434,564 1,492,526 1,455,526 20,962 1.5% 103 GEOGRAPHIC INFORMATION SYSTEM TRANSFER 81,153 81,153 81,023 (130) (0.2)% 107 COMMUNICATION/EMER. SERVICE 1,640,804 1,210,989 877,655 (763,149) (46.5)% 109 MAIN LIBRARY 3,214,658 3,371,673 3,314,731 100,073 3.1 % 112 NORTH COUNTY LIBRARY 1,382,253 1,485,861 1,451,611 69,358 5.0% 113 BRACKETT LIBRARY 611,187 664,270 655,557 44,370 7.3% 118 IRSOIL/WATERCONSERVATION 82,422 74,660 74,545 (7,877) (9.6)% 119 LAW LIBRARY 98,696 105,054 105,054 6,358 6.4% 122 MENTAL HEALTH COURT 0 693,980 693,980 693,980 N/A 201 ADMINISTRATOR -OPERATIONS 1,758,010 1,807,605 1,784,399 26,389 1.5% 202 COMMUNITY SERVICES 465,735 562,142 495,470 29,735 6.4% 203 HUMAN RESOURCES 1,325,578 1,385,749 1,359,749 34,171 2.6% 204 PLANNING & DEVELOPMENT 6,000 0 0 (6,000) (100.0)% 206 VETERANS SERVICES 388,652 406,940 406,420 17,768 4.6% 208 EMERGENCY MANAGEMENT 959,498 871,180 763,875 (195,623) (20.4)% 210 PARKS 5,091,876 5,233,701 5,044,445 (47,431) (0.9)% 211 HUMAN SERVICES 473,709 482,432 482,082 8,373 1.8% 212 AG EXTENSION 233,062 249,191 246,211 13,149 5.6% 215 PARKS -CONSERVATION LANDS 883,774 835,077 821,078 (62,696) (7.1)% 216 PROCUREMENT 489,770 538,296 537,696 47,926 9.8% 220 FACILITIES MANAGEMENT 7,606,875 7,479,698 7,132,194 (474,681) (6.2)% 229 OFFICE OF MANAGEMENT AND BUDGET 770,906 751,930 751,930 (18,976) (2.5)% 230 BUILDING& FACILITIES SERVICES 1,290,721 1,411,396 1,400,046 109,325 8.5% 237 FPL GRANT EXPENDITURES 225,637 211,335 212,539 (13,098) (5.8)% 238 EMERGENCY BASE GRANT 184,893 165,519 165,519 (19,374) (10.5)% 241 IS/TELECOMMTRANSFER 1,413,752 1,413,752 1,370,917 (42,835) (3.0)% 246 INSURANCE PREMIUMS 719,262 791,189 642,690 (76,572) (10.6)% 249 ANIMALSERVICES 638,599 2,175,664 1,916,090 1,277,491 200.0% 250 COUNTY ANIMAL CONTROL 1,166,035 1,171,678 1,157,378 (8,657) (0.7)% 251 MAILROOM/SWITCHBOARD 220,390 236,387 239,920 19,530 8.9% 283 INDIAN RIVER LAGOON 1,263,251 460,517 460,287 (802,964) (63.6)% SUB -TOTAL $37,660,056 $39,455,683 $37,660,056 $0 0.0% NSTITUTIONAL OFFICERS 300 CLERK OF CIRCUIT COURT $1,561,100 $1,636,605 $1,645,592 $84,492 5.4% 400 TAX COLLECTOR 4,120,427 4,358,819 4,792,673 672,246 16.3% 500 PROPERTY APPRAISER 4,627,042 4,750,858 4,778,209 151,167 3.3% 600 SHERIFF 83,625,753 92,382,283 90,571,639 6,945,886 8.3% 700 SUPERVISOR OF ELECTIONS 2,421,325 2,515,599 2,508,423 87,098 3.6% 114 VALUE ADJUSTMENT BOARD 70,000 86,600 86,600 16,600 23.7% 600 SHERIFF- INMATE MEDICAL 650,000 650,000 650,000 0 0.0% 600 SHERIFF - ELECTRIC 780,000 780,000 780,000 0 0.0% SUB -TOTAL $97,855,647 $107,160,764 $105,813,136 $7,957,489 8.1 % 106 NEW HORIZONS $450,000 $550,000 $450,000 $0 0.0 % 106 STATE HEALTH DEPARTMENT 863,087 888,980 888,980 25,893 3.0 % 110 TREASURE COAST REG. PLAN. COUNCIL 73,542 74,396 74,396 854 1.2% 110 IR LAGOON NATIONAL ESTUARY PROGRAM COUNCIL 52,500 52,500 52,500 0 0.0 % 110 DEPT. OF JUVENILE JUSTICE 785,860 785,860 785,860 0 0.0 % 111 MEDICAID 1,723,651 1,723,651 1,782,354 58,703 3.4% 252 ENVIRONMENTAL CONTROL BOARD 13,533 13,533 13,533 0 0.0% 901 CIRCUIT COURT EXPENSES 1,212,731 453,362 1,016,601 (196,130) (16.2)% 901 GUARDIAN AD LITEM 42,651 40,796 31,776 (10,875) (25.5)% 903 VICTIM'S ASSISTANCE PROGRAM 119,988 133,836 133,836 13,848 11.5 % 903 STATE ATTORNEY 194,438 20,543 143,377 (51,061) (26.3)% 904 PUBLIC DEFENDER 4,065 3,780 1,650 (2,415) (59.4)% 907 MEDICAL EXAMINER 1,069,774 1,041,486 1,041,486 (28,288) (2.6)% SUB -TOTAL $6,605,820 $5,782,723 $6,416,349 ($189,471) (2.9)% 110 ECONOMIC DEVELOPMENT DIVISION $245,885 $289,800 $245,800 ($85) (0.0)% SUB -TOTAL $245,885 $289,800 $245,800 ($85) (0.0)% 23 GENERAL FUND EXPENSE ESTIMATE FOR 2026/27 FUND 001 PROPOSED BUDGETAS OF JULY 1, 2026 BUDGET 2026/2027 COUNTY RECOMMENDED ib� % ACCT. AS OF DEPARTMENT ADMINISTRATOR INCREASE INCREASE # ACCOUNTNAME 3/31/2026 REQUEST RECOMMENDED (DECREASE) (DECREASE) 128 CHILDREN'S SERVICES $3,481,767 $3,778,838 $3,778,838 $297,071 8.5 % SUB -TOTAL $3,481,767 $3,778,838 $3,778.838 $297,071 8.5% 137 SEBASTIAN REDEVELOPMENT DISTRICT $339,892 $373,881 $350,000 $10,108 3.0% 137 FELLSMERE CRA 119,790 131,769 152,000 32,210 26.9% 234,658 SUB -TOTAL $459,682 $505,650 $502,000 $42,318 9.2% NON-PROFIT 110 ORGANIZATIONS MENTAL HEALTH -MHA OUR HOUSE -DROP IN $30,106 $33,000 $30,106 $0 0.0% 110 LIN ITED AGAINST POVERTY (FKA-HARVEST FOOD) 13,233 13,800 13,233 0 0.0% 110 211 PALM BEACH/TREASURE COAST, INC. 13,130 13,517 13,130 0 0.0 % 110 CTC -SRA -SENIOR SERVICES 161,262 167,712 161,262 0 0.0 % SUB -TOTAL $217,731 $228,029 $217,731 $0 0.0% QUASI -NON-PROFIT ORGANIZATIONS 206 VETERAN'S COUNCIL $115,735 $115,835 $115,735 $0 0.0% 110 COMM. TRANSPORTATION COORDINATOR(SRA) 1,613,864 2,250,557 1,874,557 260,693 16.2% 110 COMM TRANSPORTATION COORD.GRANTS (SRA) 10,523,665 0 0 (10,523,665) (100.0)% 110 GIFFORD YOUTH ACHIEVEMENT CENTER 117,504 122,204 117,504 0 0.0% 110 PROGRESSIVE CIVIC LEAGUE OF GIFFORD 12,185 12,185 12,185 0 0.0% 110 HUMANE SOCIETY OF VERO BEACH, FL 335,241 103,828 103,828 (231,413) (69.0)% 110 TREASURE COAST HOMELESS SERVICES COUNCIL 152,250 200,000 152,250 0 0.0% SUB -TOTAL $12,870,444 $2,804,609 $2,376,059 ($10,494,385) (81.5)% SUB -TOTAL EXPENSES $159,397,032 $160,006,096 $157,009,969 ($2,387,063) (1.5)0/a 199 RESERVE FOR CONTINGENCY $759,014 $575,000 $575,000 ($184,014) (24.2);. 199 TRANSFER OUT -TRANSPORTATION 11,075,675 11,344,531 14,608,884 3,533,209 31.9 % 199 TRANSFER OUT- BEACH RESTORATION 218,633 234,658 240,620 21,987 10.1 % SUB -TOTAL $12,053,322 $12,154,189 $15,424,504 $3,371,182 28.0 % TOTAL EXPENSES $171,450,354 $172,160,285 $172,434,473 $984,119 0.6% 2026/27 PROPOSED MILLAGE 2025/26 MILLAGE 2024/25 MILLAGE 3.5475 2023/24 MILLAGE 3.5475 3.5475 2022/23 MILLAGE 3.5475 3.5475 2021/22 MILLAGE 3.5475 24 w GENERAL FUND REVENUE ESTIMATE FOR 2026/2027 FUND 001 PROPOSED BUDGET AS OF JULY 1, 2026 25 BUDGET 2026/2027 COUNTY % AS OF DEPARTMENT ADMINISTRATOR INCREASE INCREASE ACCT# ACCOUNTNAME 3/31/2026 REQUEST RECOMMENDED (DECREASE) (DECREASE) 311-010 CURRENTADVALOREMTAX $112,887,808 $119,661,076 $120,204,796 $7,316,988 6.5% 311-020 DELINQUENT AD VALOREM TAX 30,000 30,000 30,000 0 0.0% 311-030 INTERESTTAX ROLL 40,000 40,000 40,000 0 0.0% 331-231 EMERGENCY MGNT PERFORMANCE GRANT 72,880 0 0 (72,880) (100.0)% 331-300 FEDERAL PHYSICAL ENVIRONMENT GRANT 419,977 0 0 (419,977) (100.0)% 331-410 FTA SEC 5307 -SR RESOURCE ASSOC 10,239,191 0 0 (10,239,191) (100.0)% 331-423 SECTION 5311 GRANT 89,665 0 0 (89,665) (100.0)% 333-200 FED PAY-NOTTAXES-WILDLIFE 35,000 35,000 35,000 0 0.0% 334-232 EMPA BASE GRANT 105,806 105,806 105,806 0 0.0% 334-234 FDLE- DRONEREPLACEMENTGRANT 125,000 0 334-450 DOT PUBLIC TRANSIT BLOCK GRANT 194,809 0 0 (194,809) (100.0)% 334-710 STATE LIBRARY AID GENERAL 59,650 59,650 59,650 0 0.0% 335-120 STATE REVENUE SHARE 1,167,490 1,260,889 0 (1,167,490) (100.0)% 335-130 INS. AGT. COUNTY LICENSE 50,000 50,000 50,000 0 0.0% 335-150 ALCOHOLIC BEV. LICENSES 70,000 70,000 70,000 0 0.0% 335-160 PARI MUTUEL REPLACEMENT 446,500 446,500 446,500 0 0.0% 335-180 HALF CENT SALES TAX 434,744 413,007 3,105,000 2,670,256 614.2% 335-610 EM HEALTH FAC PLAN REV 800 950 950 150 18.8 % 341-520 SHERIFF 2,472,667 2,608,800 2,608,800 136,133 5.5 341-550 SUPERFVISOR OF ELECTIONS 2,000 2,000 2,000 0 0.0% 342-300 SHERIFF -PRISONER REVENUE 70,000 70,000 70,000 0 0.0 % 347-286 PAVILLION RENTALS 16,000 16,000 16,000 0 0.0% 347-287 FAIRGROUNDS FEES 175,000 175,000 175,000 0 0.0% 347-289 FAIRGROUNDS RV CAMPING FEES 25,000 25,000 25,000 0 0.0% 347-290 DONALD MACDONALD CAMPGROUND FEES 95,000 95,000 95,000 0 0.0% 347-291 OFF SITE EQUIPMENT RENTALS 2,000 2,000 2,000 0 0.0% 347-294 RENTALS -BUILDINGS 392,789 395,789 392,789 0 0.0% 348-923 LAW LIBRARY/ADDITIONAL COURT COSTS 31,000 31,000 31,000 0 0.0% 348-939 COUNTY CIVIL COURT FACILITY 45,000 45,000 45,000 0 0.0% 349-002 VALUE ADJUSTMENT BOARD FEES 20,000 24,000 24,000 4,000 20.0 351-010 COURT FINE 500 500 500 0 0.0% 351-012 DOMESTIC VIOLENCE 15,000 15,000 15,000 0 0.0 % 351-700 RADIO COMMUNICATION (F.S. 318.21(10) 90,000 99,000 99,000 9,000 10.0% 352-010 FINES -MAIN LIBRARY 8,000 8,000 8,000 0 0.0 % 352-011 FINES -NORTH COUNTY LIBRARY 2,000 2,000 2,000 0 0.0 % 354-002 ENVIRONMENTAL FINES 5,000 2,000 2,000 (3,000) (60.0)% 354-004 ANIMAL CONTROL FINES 15,000 140,000 140,000 125,000 833.3 354-005 ANIMAL CONTROL TRAINING FINES 750 750 750 0 0.0% 354-009 COUNTY PARKING VIOLATIONS 200 600 600 400 200.0 % 361-100 INTEREST INCOME 3,190,722 3,190,722 3,190,722 0 0.0% 361-133 INTERESTSHERIFF 125,000 125,000 125,000 0 0.0% 362-010 RENTS AND ROYALTIES 175,000 175,000 175,000 0 0.0% 362-011 RADIO TOWER RENTS 150,000 150,000 150,000 0 0.0% 362-014 ROOM RENTAL- MAIN LIBRARY 2,000 2,000 2,000 0 0.0% 362-015 ROOM RENTAL - NORTH COUNTY LIBRARY 3,000 3,000 3,000 0 0.0 364-025 TOWER SALES PROCEEDS 100,000 100,000 100,000 0 0.0 % 366-041 FPL DISASTER PREPAREDNESS 110,830 110,830 110,830 0 0.0 366-095 DONATIONS -MAIN LIBRARY -JOAN WARREN TRUST 20,000 0 0 (20,000) (100.0)% 367-010 ANIMAL LICENSES 150,000 150,000 150,000 0 0.0% 369-900 OTHER MISC. REVENUE 70,000 60,000 63,000 (7,000) (10.0)% 369-921 NON-RESIDENT FEES -MAIN LIBRARY 2,250 2,250 2,250 0 0.0% 369-922 LOST CARD FEES -MAIN LIBRARY 1,250 1,250 1,250 0 0.0% 369-923 USAC-E-RATE LIBRARY FUNDING 9,280 9,596 9,596 316 3.4% 369-924 NON -RES. FEES -NORTH COUNTY LIBRARY 1,500 1,500 1,500 0 0.0% 369-930 REFUND -PRIOR YEAR EXPENSE 750 750 750 0 0.0% 369-932 MAIN LIBRARY -PUBLIC COPY FEES 9,000 10,000 10,000 1,000 11.1 % 369-933 NC LIBRARY -PUBLIC COPY FEES 6,000 7,000 7,000 1,000 16.7 369-934 BRACKETT LIBRARY -PUBLIC COPY FEES 2,000 2,000 2,000 0 0.0 % 369-936 LIBRARY FINES-BRACKETT 2,500 2,500 2,500 0 0.0% 369-940 REIMBURSEMENTS 40,000 30,000 30,000 (10,000) (25.0)% 369-944 GIFFORD COMMUNITY CENTER -R&R 5,876 6,110 5,876 0 0.0% 369-950 INTERDEPARTMENTAL REIMBURSEMENTS 5,705,382 5,705,382 6,526,183 820,801 14.4% 369-951 INTERDEPARTMENTAL CHARGES 345,639 345,639 345,639 0 0.0% 381-020 TRANSFERS/M.S.T.U./LAW ENFORCEMENT 33,341,127 40,168,485 39,366,275 6,025,148 18.1 % 389-030 LESS 5% EST. RECEIPTS (6,450,934) (6,806,042) (6,945,812) (494,878) 7.7 % 389-040 CASH FORWARD OCTOBER 1 4,379,956 1,072,317 1,097,773 (3,282,183) (74.9)% TOTAL REVENUES $171,450,354 $170,555,607 $172,434,473 $984,119 0.6% 25 MUNICIPAL SERVICE FUND EXPENSE ESTIMATE FOR 2026/2027 FUND 004 PROPOSED BUDGET AS OF JULY 1, 2026 WINDSOR PROCEEDS EXPENSE $693,664 $0 $0 ($693,664) (100.0)% 199 BUDGET 2026/2027 COUNTY 696,107 % 11.4% 199 ASOF DEPARTMENT ADMINISTRATOR INCREASE INCREASE ACCT. # ACCOUNT NAME 3/31/2026 REQUEST RECOMMENDED (DECREASE) (DECREASE) 104 NORTH COUNTY AQUATIC CENTER $1,856,385 $1,701,058 $1,593,932 ($262,453) (14.1)% 105 GIFFORD AQUATIC CENTER 865,531 900,358 879,707 14,176 1.6% 108 RECREATION 1,295,597 1,346,788 1,332,934 37,337 2.9% 115 INTERGENERATIONAL FACILITY 982,483 1,031,226 985,771 3,288 0.3% 116 BEACH PARKS 1,344,342 1,447,423 1,452,016 107,674 8.0 % 161 SHOOTING RANGE 1,110,767 1,151,494 1,139,183 28,416 2.6% 204 PLANNING AND DEVELOPMENT 590,415 573,369 571,569 (18,846) (3.2)% 205 COUNTY PLANNING 3,276,717 3,098,295 2,673,557 (603,160) (18.4)% 207 CODEENFORCEMENT 948,224 836,115 794,343 (153,861) (16.2)% 231 NATURAL RESOURCES 601,822 601,916 598,921 (2,901) (0.5)% 400 TAX COLLECTOR 262,375 262,375 288,613 26,238 10.0% SUB -TOTAL EXPENSES $13,134,658 $12,950,417 $12,310,546 ($824,112) (6.3)% 210 WINDSOR PROCEEDS EXPENSE $693,664 $0 $0 ($693,664) (100.0)% 199 GENERALAND ADMIN. EXPENSE 624,889 715,063 696,107 71,218 11.4% 199 TRANSFEROUT- TRANSPORTATION 9,782,470 10,019,934 4,616,887 (5,165,583) (52.8)% 199 TRANSFER OUT -G.F./LAW ENFORCEMENT 33,341,127 40,168,485 39,366,275 6,025,148 18.1 % 199 RESERVE FOR CONTINGENCY 346,872 200,000 200,000 (146,872) (42.3)% DELINQUENT AD VALOREM TAX TOTAL EXPENSES $57,923,680 $64,053,899 $57,189,815 ($733,865) (1.3)% MUNICIPAL SERVICE FUND REVENUE ESTIMATE FOR 2026/2027 FUND 004 PROPOSED BUDGET AS OF JULY 1, 2026 BUDGET 2026/2027 COUNTY % AS OF DEPARTMENT ADMINISTRATOR INCREASE INCREASE ACCT# ACCOUNTNAME 3/31/2026 REQUEST RECOMMENDED (DECREASE) (DECREASE) 311-010 CURRENT AD VALOREM TAX $20,425,576 $21,651,111 $21,807,892 $1,382,316 6.8% 311-020 DELINQUENT AD VALOREM TAX 8,000 8,000 8,000 0 0.0% 311-030 INTERESTAD VALOREM 3,000 3,000 3,000 0 0.0% 315-100 COMMUNICATIONS SERVICES TAX 1,150,000 1,150,000 1,150,000 0 0.0% 316-000 LOCAL BUSINESS TAX 175,000 175,000 175,000 0 0.0 % 322-010 BUILDING PERMITS - COUNTY 450,000 350,000 350,000 (100,000) (22.2)910\ 323-100 FRANCHISE FEE-ELEC 9,250,000 9,250,000 9,712,500 462,500 5.0 323-300 FRANCHISE FEE -H20 2,325,000 2,850,000 3,020,148 695,148 29.9,,. 323-400 FRANCHISE FEE -NATURAL GAS 190,000 255,000 255,000 65,000 34.2% 323-700 FRANCHISE FEE -SOLID WASTE 825,000 975,000 1,148,541 323,541 39.2 % 329-020 TREE ORDINANCE 35,000 35,000 35,000 0 0.0% 329-040 DEVELOPER REVIEW FEE 12,500 0 0 (12,500) (100.0)% 335-120 STATE REVENUE SHARE 4,391,988 4,743,347 6,004,236 1,612,248 36.7% 335-140 MOBILE HOME LICENSES 110,000 100,000 100,000 (10,000) (9.1)% 335-180 HALF CENT SALESTAX 13,903,016 13,207,865 10,395,000 (3,508,016) (25.2)% 337-700 BLUE FOUNDATION SENIOR GRANT 85,108 0 0 (85,108) (100.0)% 347-201 GIFFORD DAILY POOL FEES 28,000 28,000 28,000 0 0.0% 347-202 GIFFORD POOL PASSPORTS 15,000 16,000 16,000 1,000 6.7% 347-204 GIFFORD POOL RENTALS 10,500 10,500 10,500 0 0.0% 347-213 N. C. (HOBART PARK) RENTALS 22,000 26,000 26,000 4,000 18.2% 347-214 INTERGENERATIONAL FACILITY PROGRAM FEES 0 8,000 8,000 8,000 N/A 347-216 S. COUNTY YOUTH ATHLETICS 22,000 22,000 22,000 0 0.0% 347-217 S. COUNTY ADULT ATHLETICS 49,650 50,000 50,000 350 0.7% 347-219 S. COUNTY PARK RENTALS 13,500 19,000 19,000 5,500 40.7% 347-220 GIFFORD POOL -TAX EXEMPT 3,000 3,000 3,000 0 0.0% 347-221 GIFFORD POOL-MISC. FEES 200 0 0 (200) (100.0)% 347-222 GIFFORD POOL NON-TAXABLE 14,000 14,000 14,000 0 0.0% 347-223 N. COUNTY POOL DAILY FEES 234,166 205,000 205,000 (29,166) (12.5)% 347-224 N. COUNTY POOL PASSPORTS 80,056 75,000 75,000 (5,056) (6.3)% 347-226 N. COUNTY POOL MISC. FEES 350 0 0 (350) (100.0)% 347-227 N. COUNTY POOL NON -TAXABLE 49,819 35,000 35,000 (14,819) (29.7)% 347-228 N. COUNTY POOL RENTALS 60,144 61,000 61,000 856 1.4% 347-230 N.C. TAX EXEMPT SPECIAL 15,000 15,000 15,000 0 0.0% 347-272 N.C. POOL% SHARE CONCESSIONS 8,011 4,000 4,000 (4,011) (50.1)% 347-273 S. COUNTY PARK% SHARE CONCESSIONS 1,000 1,000 1,000 0 0.0% A*0*4� 26 MUNICIPAL SERVICE FUND REVENUE ESTIMATE FOR 2026/2027 FUND 004 PROPOSED BUDGET AS OF JULY 1, 2026 2026/27 PROPOSED MILLAGE 1.1506 2023/24 MILLAGE 1.1506 2025/26 PROPOSED MILLAGE 1.1506 2022/23 MILLAGE 1.1506 2024/25 MILLAGE 1.1506 2021/22 MILLAGE 1.1506 27 BUDGET 2026/2027 COUNTY % AS OF DEPARTMENT ADMINISTRATOR INCREASE INCREASE ACCT# ACCOUNTNAME 3/31/2026 REQUEST RECOMMENDED (DECREASE) (DECREASE) 347-278 GIFFORD PARK BALLFIELD RENTAL $1,250 $500 $500 ($750) (60.0)% 347-279 HOBART PARK BALL FIELD RENTAL 2,000 2,000 2,000 0 0.0% 347-280 GIFFORD POOL% SHARE CONCESSIONS 750 750 750 0 0.0% 347-281 INTERGENERATIONAL FACILITY FROG. FEES -TAX EXEMPT 5,000 15,000 15,000 10,000 200.0% 347-300 INTERGENERATIONAL FACILITY ROOM RENTAL 50,000 54,000 54,000 4,000 8.0% 347-301 INTERGENERATIONAL FACILITY GYM RENTAL 40,000 40,000 40,000 0 0.0% 347-302 INTERGENERATIONAL FACILITY OUTSIDE RENTAL 0 2,000 2,000 2,000 N/A 347-303 INTERGENERATIONAL FACILITY EQUIPMENT RENTAL 12,000 15,000 15,000 3,000 25.0% 347-304 INTERGENERATIONAL FACILITYYOUTH ATHLETICS 45,000 50,000 50,000 5,000 11.1 % 347-305 INTERGENERATIONAL FACILITYADULT ATHLETICS 7,500 7,500 7,500 0 0.0% 347-308 INTERGENERATIONAL FACILITYVENDING CONCESSIONS 2,000 2,000 2,000 0 0.0% 347-309 INTERGENERATIONAL FACILITY ALCOHOL% SHARE 1,800 1,800 1,800 0 0.0% 347-310 INTERGENERATIONAL FACILITY CLEANING CHARGE 8,000 8,000 8,000 0 0.0% 347-312 INTERGENERATIONAL FACILITY FITNESS PROGRAMS 55,000 69,000 69,000 14,000 25.5% 347-313 INTERGENERATIONAL FACILITY OPEN GYM 40,250 35,000 35,000 (5,250) (13.0)% 347-314 INTERGENERATIONAL FACILITY FIELD RENTAL 600 600 600 0 0.0% 347-501 RIFLE RANGE 105,000 110,000 110,000 5,000 4.8% 347-502 PISTOLRANGE 102,990 102,990 102,990 0 0.0% 347-503 SPORTING CLAYS COURSE 85,000 115,000 115,000 30,000 35.3% 347-504 5 -STAND 4,250 4,250 4,250 0 0.0% 347-505 ARCHERY50YARD 2,352 2,352 2,352 0 0.0 % 347-506 ARCHERYCOURSE 340 340 340 0 0.0 % 347-507 AIR GUN 376 500 500 124 33.0% 347-508 JUNIOR INSTRUCTION 7,500 7,500 7,500 0 0.0% 347-510 RANGE RENTAL 54,560 60,000 60,000 5,440 10.0% 347-512 TOURNAMENTS 6,000 6,000 6,000 0 0.0% 347-513 SKEET 30,000 25,000 25,000 (5,000) (16.7)% 347-514 TRAP/WOBBLETRAP 75,000 75,000 75,000 0 0.0% 347-515 SHOTGUN RENTALS 16,000 25,000 25,000 9,000 56.3% 347-520 AMMUNITION SALES 46,178 48,000 48,000 1,822 3.9% 347-521 ACCESSORIES SALES 46,760 67,000 67,000 20,240 43.3% 347-522 OTHER ITEMS SALES 16,000 16,000 16,000 0 0.0% 354-008 CODE ENFORCEMENT FINES 315,000 315,000 315,000 0 0.0% 361-100 INTEREST INCOME 1,500,000 1,500,000 1,500,000 0 0.0% 366-104 SPONSORSHIPS -RECREATION 1,500 1,500 1,500 0 0.0% 369-092 BUILDING DEMOLITION LIENS 5,000 5,000 5,000 0 0.0% 369-900 OTHER MISC. REVENUE 2,896 1,000 1,000 (1,896) (65.5)% 369-940 REIMBURSEMENTS 6,619 0 0 (6,619) (100.0)% 369-966 REIMBURSEMENTS - IG DEPT 2,000 5,000 5,000 3,000 150.0% 389-030 LESS 5% EST. RECEIPTS (2,833,072) (2,907,070) (2,877,620) (44,548) 1.6% 389-040 CASH FORWARD OCTOBER 1 4,088,697 2,520,619 2,515,036 (1,573,661) (38.5)% TOTAL REVENUES $57,923,680 $57,754,954 $57,189,815 ($733,865) (1.3)% 2026/27 PROPOSED MILLAGE 1.1506 2023/24 MILLAGE 1.1506 2025/26 PROPOSED MILLAGE 1.1506 2022/23 MILLAGE 1.1506 2024/25 MILLAGE 1.1506 2021/22 MILLAGE 1.1506 27 TRANSPORTATION FUND EXPENSE ESTIMATE FOR 2026/2027 FUND 111 PROPOSED BUDGET AS OF JULY 1, 2026 199 GENERAL&ADMIN. EXPENSE $995,479 BUDGET 2026/2027 COUNTY 11.6 % % 191,342 265,608 AS OF DEPARTMENT ADMINISTRATOR INCREASE INCREASE ACCT# ACCOUNTNAME 3/31/2026 REQUEST RECOMMENDED (DECREASE) (DECREASE) 214 ROAD AND BRIDGE $14,179,176 $14,514,149 $13,077,207 ($1,101,969) (7.8)% 243 PUBLIC WORKS 1,620,193 947,459 689,329 (930,864) (57.5)% 244 COUNTY ENGINEERING 4,697,583 4,811,326 4,635,872 (61,711) (1.3)% 245 TRAFFIC ENGINEERING 4,463,404 4,209,075 3,973,114 (490,290) (11.0)% 281 STORMWATER 1,987,750 1,763,187 1,763,187 (224,563) (11.3)% 335-491 SUB -TOTAL EXPENSES $26,948,106 $26,245,196 $24,138,709 ($2,809,397) (10.4)% 199 GENERAL&ADMIN. EXPENSE $995,479 $1,143,605 $1,111,398 $115,919 11.6 % 199 TRANSFER OUT -OSPREY MARSH 191,342 265,608 235,428 44,086 23.0% 199 RESERVE FOR CONTINGENCY 274,454 125,000 125,000 (149,454) (54.5) % TOTAL EXPENSES $28,409,381 $27,779,409 $25,610,535 ($2,798,846) (9.9)% TRANSPORTATION FUND REVENUE ESTIMATE FOR 2026/2027 FUND 111 PROPOSED BUDGET AS OF JULY 1, 2026 600 28 BUDGET 2026/2027 COUNTY ASOF DEPARTMENT ADMINISTRATOR INCREASE % ACCT.B ACCOUNTNAME 3/31/2026 REQUEST RECOMMENDED (DECREASE) (DECREASE) 325-101 CAPITAL IMPROVEMENT ASSESSMENT $5,000 $5,000 $5,000 $0 0.0% 329-090 OTHER LICENSES & PERMITS 540,000 540,000 540,000 0 0.0% 334-401 FDOT-TRAFFIC SIGNAL SYSTEM ENHANCEMENT 400,000 682,636 682,636 282,636 70.7% 335-420 CONSTITUTIONAL GAS TAX 1,850,000 1,880,000 1,880,000 30,000 1.6% 335-440 COUNTY GAS TAX 806,000 825,000 825,000 19,000 2.4% 335-491 FUEL TAX REIMBURSEMENT 135,000 135,000 135,000 0 0.0% 341-300 SALE/MAPS AND PUBLICATIONS 1,000 1,000 1,000 0 0.0% 344-903 WATER/SEWER PAVING SYSTEMS 55,000 55,000 55,000 0 0.0% 349-010 REIMBURSEMENT MPO 45,000 45,000 45,000 0 0.0% 361-100 INTEREST INCOME 712,000 712,000 712,000 0 0.0% 361-110 INTEREST -ASSESSMENTS 3,000 3,000 3,000 0 0.0% 369-900 OTHER MISC. INCOME 170,000 3,000 3,000 (167,000) (98.2l*wftA-kl 369-940 REIMBURSEMENTS 210,005 100,000 100,000 (110,005) (52.4, 369-943 TRAFFIC SIGNAL REIMBURSEMENTS 85,000 70,000 70,000 (15,000) (17.6)% 369-950 INTERDEPARTMENT REIMBURSE 250,000 275,000 275,000 25,000 10.0% 381-020 FUND TRANSFERS/G.F. 11,075,675 11,360,556 14,608,884 3,533,209 31.9% 381-020 FUND TRANS FE RS/M.S.T.U. 9,782,470 10,034,088 4,616,887 (5,165,583) (52.8)% 389-030 LESS 5% EST. RECEIPTS (245,350) (252,832) (252,832) (7,482) 3.0% 389-040 CASH FORWARD - OCTOBER 1 2,529,581 1,305,960 1,305,960 (1,223,621) (48.4)% TOTAL REVENUES $28,409,381 $27,779,408 $25,610,535 ($2,798,846) (9.9)% 600 28 EMERGENCY SERVICES DISTRICT EXPENSE ESTIMATE FOR 2026/2027 FUND 114 PROPOSED BUDGETAS OF JULY 1, 2026 EMERGENCY SERVICES DISTRICT REVENUE ESTIMATE FOR 2026/2027 FUND 114 PROPOSED BUDGETAS OF JULY 1, 2026 BUDGET 2026/2027 COUNTY % AS OF DEPARTMENT ADMINISTRATOR INCREASE INCREASE ACCT# ACCOUNTNAME 3/31/2026 REQUEST RECOMMENDED (DECREASE) (DECREASE) 120 FIRERESCUE- SALARIES $36,534,460 $37,449,093 $37,449,093 $914,633 2.5% 120 FIRERESCUE - BENEFITS 21,282,183 24,290,914 24,290,914 3,008,731 14.1 % 120 FIRERESCUE- OPERATING 10,280,906 11,059,360 10,540,106 259,200 2.5% 120 FIRE RESCUE - HYDRANT MAINTENANCE 155,005 155,005 155,005 0 0.0 % 120 FIRERESCUE- CAPITAL 18,033,795 4,092,174 3,942,174 (14,091,621) (78.1)% 120 FIRERESCUE - OTHER USES 1,765,930 1,918,987 2,026,574 260,644 14.8% 120 STATE FOREST SERVICE 12,108 12,108 12,108 0 0.0% 240 LIFESAFETY- SALARIES 330,020 351,740 228,186 (101,834) (30.9)% 240 LIFESAFETY- BENEFITS 121,172 116,076 71,475 (49,697) (41.0)% 240 LIFESAFETY- OPERATING 82,469 111,133 124,181 41,712 50.6% 342-610 TOTAL EXPENSES $88,598,048 $79,556,590 $78,839,816 ($9,758,232) (11.0)% EMERGENCY SERVICES DISTRICT REVENUE ESTIMATE FOR 2026/2027 FUND 114 PROPOSED BUDGETAS OF JULY 1, 2026 SUB -TOTAL $73,880,412 $78,592,794 $78,747,665 $4,867,253 6.6% 389-030 LESS 5% EST. RECEIPTS ($3,660,839) ($3,929,640) ($3,937,383) ($276,544) 7.6% 389-040 CASH FORWARD 18,378,475 4,029,534 4,029,534 (14,348,941) (78.1)% TOTAL REVENUES $88,598,048 $78,692,688 $78,839,816 ($9,758,232) (11.0)% 2026/27 PROPOSED MILLAGE 2025/26 MILLAGE 2024/25 MILLAGE 2.3531 2023/24 MILLAGE 2.3531 2.3531 2022/23 MILLAGE 2.3531 2.3531 2021/22 MILLAGE 2.3531 29 BUDGET 2026/2027 COUNTY % AS OF DEPARTMENT ADMINISTRATOR INCREASE INCREASE ACCT# ACCOUNTNAME 3/31/2026 REQUEST RECOMMENDED (DECREASE) (DECREASE) 311-010 CURRENT AD VALOREM TAXES $61,301,015 $64,979,076 $65,205,837 $3,904,822 6.4% 311-020 DELINQUENT AD VALOREM TAXES 25,000 25,000 25,000 0 0.0% 311-030 INTERESTTAX ROLL 15,000 15,000 15,000 0 0.0% 334-291 FL DOH EMERG MGMT SERVICE PROGRAM GRANT 92,250 0 0 (92,250) (100.0)% 335-210 FI REMANS SUPPLEM ENTAL COMPENSATION 65,000 65,000 65,000 0 0.0% 342-210 FIRE SAFETY PERMIT FEES 5,000 5,000 5,000 0 0.0 % 342-220 FIRE PROTECTION SERVICES 291,484 291,484 291,484 0 0.0% 342-230 FIRE SAFETY INSPECTION/PLANREVIEW 400,000 450,000 450,000 50,000 12.5% 342-240 COST RECOVERY 500 500 500 0 0.0 % 342-320 ALS SPECIAL EVENTS 15,000 20,000 20,000 5,000 33.3% 342-610 ALS CHARGES 8,807,005 10,500,000 10,500,000 1,692,995 19.2% 342-611 PEMT PROGRAM DISTRIBUTION 571,386 0 0 (571,386) (100.0)% 354-018 FALSE FIRE ALARM 4,000 5,000 5,000 1,000 25.0 % 361-100 INTEREST INCOME 1,762,500 1,710,000 1,638,110 (124,390) (7.1)% 369-900 OTHER MISC. REVENUE 2,000 2,000 2,000 0 0.0 % 369-940 REIMBURSEMENTS -CORE FUNDING 523,272 524,734 524,734 1,462 0.3 % SUB -TOTAL $73,880,412 $78,592,794 $78,747,665 $4,867,253 6.6% 389-030 LESS 5% EST. RECEIPTS ($3,660,839) ($3,929,640) ($3,937,383) ($276,544) 7.6% 389-040 CASH FORWARD 18,378,475 4,029,534 4,029,534 (14,348,941) (78.1)% TOTAL REVENUES $88,598,048 $78,692,688 $78,839,816 ($9,758,232) (11.0)% 2026/27 PROPOSED MILLAGE 2025/26 MILLAGE 2024/25 MILLAGE 2.3531 2023/24 MILLAGE 2.3531 2.3531 2022/23 MILLAGE 2.3531 2.3531 2021/22 MILLAGE 2.3531 29 NON -AD VALOREM f,o E -P C 2026/2027 PROPOSED BUDGET Atoolhl SOLID WASTE DISPOSAL DISTRICT FUND 411 EXPENSES: 217 LANDFILL $32,219,823 $31,002,790 2025/2026 PROPOSED INCREASE %INCREASE 603,177 3.8 % BUDGET 2026/2027 (DECREASE) (DECREASE) REVENUES: (3,250,000) 2,581,366 (44.3)% "dmft� TOTAL EXPENSES $42,388,609 $44,356,119 343-410 GARBAGE/SOLID WASTE SALES $547,624 $1,048,099 $500,475 91.4% 343-420 DEMOLITION CHARGES 3,731,249 3,357,738 (373,511) (10.0)% 343-430 TIRE DUMPING CHARGES 65,303 55,188 (10,115) (15.5)% 343-450 RECYCLING SALES 510,263 454,536 (55,727) (10.9)% 343-460 CHIPPED TREE DEBRIS SALES 3,521 2,425 (1,096) (31.1)% 343-470 SEPTAGE/SLUDGE DISPOSAL 833,322 772,332 (60,990) (7.3)% 343-480 LANDFILL GAS SALES 100,000 100,000 0 0.0 % 343-499 EMISSION REDUCTION PROCEEDS 121,562 121,562 0 0.0 % 343-920 LOT CLEARING REVENUE 1,309,805 924,158 (385,647) (29.4)% 361-110 INTEREST -INVESTMENTS 768,670 768,670 0 0.0 % 325-201 SERVICE ASSESSMENTS 23,329,385 24,172,701 843,316 3.6% 325-202 LANDFILL ASSESSMENTS 477,303 491,622 14,319 3.0% 325-204 UNIVERSAL COLLECTION - UNINCORPORATED IRC 8,942,366 9,027,345 84,979 1.0% 325-202 UNIVERSAL COLLECTION - IR SHORES 0 364,426 364,426 N/A 369-900 OTHER MISCELLANEOUS REVENUE 66,365 5,776 (60,589) (91.3)% 369-940 REIMBURSEMENTS - IR SHORES 335,000 335,000 0 0.0% 389-030 LESS 5% EST. RECEIPTS (2,053,769) (2,083,040) (29,271) 1.4% 389-040 CASH FORWARD - OCT. 1 3,300,640 4,437,581 1,136,941 34.4% TOTAL REVENUES $42,388,609 $44,356,119 $1,967,510 4.6% EXPENSES: 217 LANDFILL $32,219,823 $31,002,790 ($1,217,033) (3.8)% 255 RECYCLING 16,000,152 16,603,329 603,177 3.8 % SUB -TOTAL EXPENSES $48,219,975 $47,606,119 ($613,856) (1.3)% LESS CAPITAL OUTLAY (5,831,366) (3,250,000) 2,581,366 (44.3)% "dmft� TOTAL EXPENSES $42,388,609 $44,356,119 $1,967,510 4.6% COMMERCIAL- WASTE GENERATION UNIT (W.G.U.) $79.12 $79.12 $0.00 0.0% RESIDENTIAL -WASTE GENERATION UNIT (W.G.U.) $125.06 $125.06 $0.00 0.0% EQUIVALENT RESIDENTIAL UNIT (E.R.U.) $187.59 $187.59 $0.00 0.0% UNIVERSAL COLLECTION ASSESSMENT RATE PER HOUSEHOLD $181.70 $183.92 $2.22 1.2 READINESS -TO -USE FEE-(W.G.U) $46.62 $46.62 $0.00 0.0% NUMBER OF W.G.U.'s 234,949 238,027 3,078 1.3% W.G.U. = ONE TON OF WASTE ANNUALLY 31 FY 2026/2027 STREETLIGHT DISTRICTS DEPT. NUMBER ACCOUNTNAME REVENUES 179 180 181 182 LAUREL - OCEANSIDE"' OSLO PARK "' GIFFORD WOOD 361-100 INTEREST INCOME PER PARCEL/ACRE/LOT $17 $154 $315 $24 363-120 SERVICE ASSESSMENTS $20.00 2,142 33,400 60,333 11,132 389-030 LESS 5% EST. RECEIPTS $51.00 (108) (1,678) (3,032) (558) 389-040 CASH FORWARD -OCTOBER 1 570 10,061 34,507 1,217 TOTAL $2,621 $41,937 $92,123 $11,815 EXPENSES 033-140 GENERAL &ADMIN. $18 $722 $1,241 $109 034-310 ELECTRICAL SERVICES 2,427 39,785 88,260 11,170 034-910 LEGAL ADS 90 90 90 90 099-060 BUD. TRANS. PROP. APPR. 43 670 1,266 223 099-940 COMMISSIONS & FEES 43 670 1,266 223 TOTAL PER PARCEL/ACRE/LOT CHARGE: BUDGET 2026/27 - PER PARCEL/ACRE/LOT BUDGET 2025/26 - PER PARCEL/ACRE/LOT BUDGET 2024/25 - PER PARCEL/ACRE/LOT BUDGET 2023/24 - PER PARCEL/ACRE/LOT BUDGET 2022/23 - PER PARCEL/ACRE/LOT 32 $2,621 $41,937 92,123 $11,815 $51.00 $20.00 $21.00 $44.00 $51.00 $20.00 $21.00 $44.00 $51.00 $20.00 $21.00 $44.00 $51.00 $20.00 $21.00 $38.00 $51.00 $20.00 $21.00 $38.00 FY 2026/2027 STREETLIGHT DISTRICTS TOTAL EXPENSES $2,280 $113,813 $426 $1,603 033-140 GENERAL &ADMIN. 183 184 186 188 DEPT. ELECTRICAL SERVICES ROCK- VERO PORPOISE LAUREL NUMBER ACCOUNT NAME RIDGE HIGH. POINT COURT REVENUES BUD. TRANS. PROP. APPR. 23 2,355 5 30 361-100 INTEREST INCOME $233 $256 $34 $8 363-120 SERVICE ASSESSMENTS 1,164 118,017 231 1,488 389-030 LESS 5% EST. RECEIPTS (70) (5,914) (13) (75) 389-040 CASH FORWARD -OCTOBER 1 953 1,454 174 182 TOTAL EXPENSES $2,280 $113,813 $426 $1,603 033-140 GENERAL &ADMIN. $168 $1,085 $14 $13 034-310 ELECTRICAL SERVICES 1,976 107,928 312 1,440 034-910 LEGAL ADS 90 90 90 90 099-060 BUD. TRANS. PROP. APPR. 23 2,355 5 30 099-940 COMMISSIONS & FEES 23 2,355 5 30 TOTAL $2,280 $113,813 $426 $1,603 PER PARCEL/ACRE/LOT CHARGE: BUDGET 2026/27 - PER PARCEL/ACRE/LOT ,JDGET 2025/26 - PER PARCEL/ACRE/LOT BUDGET 2024/25 - PER PARCEL/ACRE/LOT BUDGET 2023/24 - PER PARCEL/ACRE/LOT BUDGET 2022/23 - PER PARCEL/ACRE/LOT 33 $3.00 $47.00 $7.00 $48.00 $3.00 $47.00 $7.00 $48.00 $3.00 $47.00 $7.00 $48.00 $3.00 $43.00 $7.00 $46.00 $3.00 $43.00 $7.00 $46.00 FY 2026/2027 STREETLIGHT DISTRICTS TOTAL EXPENSES $3,901 $7,986 $9,624 $19,864 033-140 GENERAL&ADMIN. 189 190 191 192 DEPT. ELECTRICAL SERVICES TIERRA VERO 9,065 ROYAL NUMBER ACCOUNT NAME LINDA SHORES IXORA POINCIANA REVENUES BUD. TRANS. PROP. APPR. 75 141 175 410 361-100 INTEREST INCOME $7 $15 $14 $42 363-120 SERVICE ASSESSMENTS 3,752 7,038 9,625 20,553 389-030 LESS 5% EST. RECEIPTS (188) (353) (482) (1,030) 389-040 CASH FORWARD -OCTOBER 1 330 1,286 467 299 TOTAL EXPENSES $3,901 $7,986 $9,624 $19,864 033-140 GENERAL&ADMIN. $29 $89 $119 $174 034-310 ELECTRICAL SERVICES 3,632 7,525 9,065 18,780 034-910 LEGAL ADS 90 90 90 90 099-060 BUD. TRANS. PROP. APPR. 75 141 175 410 099-940 COMMISSIONS & FEES 75 141 175 410 TOTAL $3,901 $7,986 $9,624 $19,864 PER PARCEL/ACRE/LOT CHARGE: BUDGET 2026/27 - PER PARCEL/ACRE/LOT BUDGET 2025/26 - PER PARCEL/ACRE/LOT BUDGET 2024/25 - PER PARCEL/ACRE/LOT BUDGET 2023/24 - PER PARCEL/ACRE/LOT BUDGET 2022/23 - PER PARCEL/ACRE/LOT 34 $56.00 $34.00 $35.00 $51.00 $56.00 $34.00 $32.00 $51.00 $55.00 $34.00 $32.00 $51.00 $48.00 $29.00 $29.00 $44.00 $48.00 $29.00 $29.00 $44.00 FY 2026/2027 STREETLIGHT DISTRICTS DEPT. NUMBER ACCOUNT NAME REVENUES 193 194 195 ROSELAND WHISPERING ROAD PINES MOORINGS 196 WALKER'S GLEN 361-100 INTEREST INCOME $11 $4 $165 $24 363-120 SERVICE ASSESSMENTS 2,196 2,170 10,926 1,220 389-030 LESS 5% EST. RECEIPTS (110) (109) (555) (62) 389-040 CASH FORWARD -OCTOBER 1 321 49 21,517 1,082 099-940 TOTAL $2,418 $2,114 $32,053 $2,264 EXPENSES 033-140 GENERAL &ADMIN. $316 $30 $525 $26 034-310 ELECTRICAL SERVICES 1,924 1,908 31,000 2,100 034-910 LEGAL ADS 90 90 90 90 099-060 BUD. TRANS. PROP. APPR. 44 43 219 24 099-940 COMMISSIONS & FEES 44 43 219 24 TOTAL $2,418 $2,114 $32,053 $2,264 PER PARCEL/ACRE/LOT CHARGE: BUDGET 2026/27 - PER PARCEL/ACRE/LOT JDGET 2025/26 - PER PARCEL/ACRE/LOT BUDGET 2024/25 - PER PARCEL/ACRE/LOT BUDGET 2023/24 - PER PARCEL/ACRE/LOT BUDGET 2022/23 - PER PARCEL/ACRE/LOT 35 $3.00 $31.00 $9.00 $20.00 $3.00 $31.00 $9.00 $20.00 $3.00 $25.00 $9.00 $20.00 $1.00 $16.00 $9.00 $20.00 $1.00 $16.00 $9.00 $20.00 FY 2026/2027 STREETLIGHT DISTRICTS EXPENSES 033-140 GENERAL &ADMIN. 197 198 199 DEPT. ELECTRICAL SERVICES GLENDALE FLORALTON WEST NUMBER ACCOUNT NAME LAKES BEACH WABASSO REVENUES BUD. TRANS. PROP. APPR. 67 49 133 361-100 INTEREST INCOME $16 $13 $83 363-120 SERVICE ASSESSMENTS 3,360 2,430 6,714 389-030 LESS 5% EST. RECEIPTS (169) (122) (340) 389-040 CASH FORWARD -OCTOBER 1 1,734 470 3,268 TOTAL $4,941 $2,791 $9,725 EXPENSES 033-140 GENERAL &ADMIN. $36 $23 $161 034-310 ELECTRICAL SERVICES 4,681 2,580 9,208 034-910 LEGAL ADS 90 90 90 099-060 BUD. TRANS. PROP. APPR. 67 49 133 099-940 COMMISSIONS & FEES 67 49 133 TOTAL $4,941 $2,791 $9,725 PER PARCEL/ACRE/LOT CHARGE: BUDGET 2026/27 - PER PARCEL/ACRE/LOT $40.00 $45.00 $18.00 BUDGET 2025/26 - PER PARCEL/ACRE/LOT $40.00 $45.00 $18.00 BUDGET 2024/25 - PER PARCEL/ACRE/LOT $40.00 $45.00 $18.00 BUDGET 2023/24 - PER PARCEUACRE/LOT $40.00 $45.00 $18.00 BUDGET 2022/23 - PER PARCEUACRE/LOT $40.00 $45.00 $18.00 36 imft� 2026/2027 PROPOSED BUDGET EASTGIFFORD STORMWATER WATERSHED M.S.B.U. FUND 171 2025/2026 PROPOSED INCREASE %INCREASE REVENUES: BUDGET 2026/2027 (DECREASE) (DECREASE) 171032-325201 SERVICE ASSESSMENTS $1,660 $1,667 $7 0.4% 171039-389030 LESS 5% ESTIMATED RECEIPT (83) (83) 0 0.0% TOTAL REVENUES $1,577 $1,584 $7 0.4% 1 71 28041-066340 DRAINAGE SYSTEMS $1,508 $1,508 $0 0.0% 17128081-099060 BUDG TRANSFER -PROPERTY APPRAIS 39 38 (1) (2.6)% 17128081-099940 COMMISSIONS AND FEES 30 38 8 26.7% TOTAL EXPENSES $1,577 $1,584 $7 0.4% $10.00 PER PARCEL ACRE IN 2026/2027 $10.00 PER PARCEL ACRE IN 2025/2026 $10.00 PER PARCEL ACRE IN 2024/2025 $10.00 PER PARCEL ACRE IN 2023/2024 $10.00 PER PARCEL ACRE IN 2022/2023 2026/2027 PROPOSED BUDGET ELECTRIC SERVICES $19,000 $19,000 $0 VERO LAKE ESTATES M.S.B.U. 1 8521 441-03491 0 LEGALADS 90 90 FUND 185 0.0% 18521481-099060 BUDG TRANS FER-PRO P ERTY APPRAIS 5,042 5,050 2025/2026 PROPOSED INCREASE % INCREASE REVENUES: BUDGET 2026/2027 (DECREASE) (DECREASE) 185032-325101 SERVICE ASSESSMENTS $254,000 $254,000 $0 0.0% 185037-361100 INTERESTINCOME 40,000 40,000 0 0.0% 185039-389030 LESS 5% ESTIMATED RECEIPT (14,700) (14,700) 0 0.0% 185039-389040 CASH FORWARD -OCT 1ST 891,672 537,390 (354,282) (39.7)% TOTAL REVENUES $1,170,972 $816,690 ($354,282) (30.3)% Atookk EXPENSES: 18521441-034310 ELECTRIC SERVICES $19,000 $19,000 $0 0.0% 1 8521 441-03491 0 LEGALADS 90 90 0 0.0% 18521481-099060 BUDG TRANS FER-PRO P ERTY APPRAIS 5,042 5,050 8 0.2% 1 8521 481-099940 COMMISSIONS AND FEES 6,840 5,050 (1,790) (26.2)% 18521441-066510-21033 VLE PAVING -104TH AVE/79-87 1,140,000 787,500 (352,500) (30.9)% TOTAL EXPENSES $1,170,972 $816,690 ($354,282) (30.3)% $50.00 PER PARCEL ACRE IN 2026/27 $50.00 PER PARCEL ACRE IN 2025/26 $50.00 PER PARCEL ACRE IN 2024/25 $50.00 PER PARCEL ACRE IN 2023/24 $50.00 PER PARCEL ACRE IN 2022/23 37 ENTERPRISE FUNDS 2026/2027 PROPOSED BUDGET i� GOLF COURSE FUND 418 2025/2026 PROPOSED INCREASE % INCREASE REVENUES: BUDGET 2026/2027 (DECREASE) (DECREASE) 347-231 PRO SHOP SALES $525,000 $527,000 $2,000 0.4 347-232 9 HOLE CARD FEES 302,000 315,000 13,000 4.3% 347-233 18 HOLE CARD FEES 1,066,565 1,125,000 58,435 5.5 % 347-234 9 HOLE NON -CARD FEES 165,000 255,465 90,465 54.8% 347-235 18 HOLE NON -CARD FEES 630,530 987,673 357,143 56.6% 347-236 9 HOLE CART FEES 250,000 253,000 3,000 1.2% 347-237 18 HOLE CART FEES 1,200,000 1,335,000 135,000 11.3 347-238 PULL CART FEES 1,500 1,500 0 0.0% 347-239 ID CARD 172,215 172,215 0 0.0% 347-240 CLUBHOUSE ROOM RENTAL 0 120,000 120,000 N/A 347-241 JUNIOR FEES 1,300 1,450 150 11.5% 347-242 RANGE FEES 325,000 345,000 20,000 6.2% 347-243 GOLF CLUB FOOD SALES 0 1,300,000 1,300,000 N/A 347-244 BEVERAGE SALES 0 400,000 400,000 N/A 347-245 LIQUOR SALES 0 1,000,000 1,000,000 N/A 347-247 TWILIGHT PM 435,000 25,000 (410,000) (94.3)% 347-249 GOLF CLUB RENTALS 35,000 37,500 2,500 7.1 % 347-250 HANDICAPPING SERVICE 15,000 15,000 0 0.0 347-251 TOURNAMENT FEE 110,000 145,000 35,000 31.8% 347-252 PGA PRO RATE 18,000 18,000 0 0.0 % 347-254 DISCOUNT CARDS 13,000 6,000 (7,000) (53.8)% 347-255 ANNUAL GROUP FEE 50,000 61,000 11,000 22.0% 347-263 SUMMER PASS 10,000 12,500 2,500 25.0 % 361-100 INTEREST INCOME 25,000 25,000 0 0.0% 362-012 SNACK BAR RENT 50,000 0 (50,000) (100.0)% 389-030 LESS 5% EST. RECEIPTS (270,006) (424,165) (154,159) 57.1 389-040 CASH FORWARD - OCT. 1 67,709 0 (67,709) (100.0)% TOTAL REVENUES $5,197,813 $8,059,138 $2,861,325 55.0% 221 OPERATIONS $2,117,320 $2,185,748 $68,428 3.2 % 232 FOOD & BEVERAGE 0 1,991,924 1,991,924 N/A 236 CLUBHOUSE 16,880,493 4,074,838 (12,805,655) (75.9)% SUB -TOTAL EXPENSES $18,997,813 $8,252,510 ($10,745,303) (56.6)% LESS CAPITAL OUTLAY (13,800,000) (193,372) 13,606,628 (98.6)% TOTAL EXPENSES $5,197,813 $8,059,138 $2,861,325 55.0% 39 2026/2027 PROPOSED BUDGET BUILDING DEPARTMENT FUND 441 REVENUES: 2025/2026 PROPOSED INCREASE %INCREASE BUDGET 2026/2027 (DECREASE) (DECREASE) 322-010 BUILDING PERMITS -COUNTY $4,625,000 $4,625,000 $0 0.0% 322-011 BUILDING PERMITS - CITY 1,009,370 1,009,370 0 0.0% 322-030 PLAN EXAM FEE - COUNTY 219,825 200,000 (19,825) (9.0)% 322-050 PERMIT REINSPECTON FEE -COUNTY 171,923 150,000 (21,923) (12.8)% 329-050 COMPETENCY CARD FEES 20,000 10,000 (10,000) (50.0)% 342-510 DCAADMIN.FEES 13,000 13,000 0 0.0 % 349-050 RESEARCH FEES 10,250 10,250 0 0.0% 354-013 UNLICENSED CONTRACTOR FINES 12,500 10,000 (2,500) (20.0)% 361-100 INTEREST INCOME 165,000 165,000 0 0.0% 369-900 OTHER MISC. REVENUES 10,000 5,000 (5,000) (50.0)% 389-030 LESS 5% ESTIMATED RECEIPTS (312,843) (309,881) 2,962 (0.9)% 389-040 CASH FORWARD 1,769,616 1,665,606 (104,010) (5.9)% TOTALREVENUES $7,713,641 $7,553,345 ($160,296) (2.1)% EXPENSES: SALARY AND BENEFITS $5,458,216 $5,281,310 ($176,906) (3.2)% EXPENSES 2,469,725 2,272,035 (197,690) (8.0)% SUB -TOTAL EXPENSES $7,927,941 $7,553,345 ($374,596) (4.7)% LESS CAPITAL OUTLAY (214,300) 0 214,300 (100.0)% TOTAL EXPENSES $7,713,641 $7,553,345 ($160,296) (2.1)% 40 .odmft.� 2026/2027 PROPOSED BUDGET UTILITY SERVICES FUND 471 2025/2026 PROPOSED INCREASE % INCREASE BUDGET 2026/2027 (DECREASE) (DECREASE) 343-310 WATER SALES $28,306,413 $30,322,123 $2,015,710 7.1 343-340 METER INSTALLATIONS 548,271 459,136 (89,135) (16.3)% 343-470 SEPTAGE/SLUDGE DISPOSAL 998,854 769,490 (229,364) (23.0)% 343-490 GREASE DISPOSAL 57,195 31,777 (25,418) (44.4)% 343-510 SEWER SALES 25,804,800 27,203,332 1,398,532 5.4% 343-530 RECLAIMED WATER SALES 39,159 45,983 6,824 17.4% 343-540 PENALTIES 778,583 513,590 (264,993) (34.0)% SERVICE CHARGES: 637,808 784,759 146,951 23.0% 343-301 SEWER LINE EXTENSION FEE 75,163 211,145 135,982 180.9% 343-302 WATER LINE EXTENSION FEE 233,376 368,290 134,914 57.8 343-350 WATER TAP FEES 347,743 322,546 (25,197) (7.2)% 343-520 SEWER TAP FEES 57,086 20,688 (36,398) (63.8)% 343-550 RECONNECT FEES 745,176 569,140 (176,036) (23.6)% 343-610 SERVICE CHARGES 37,183 38,280 1,097 3.0 343-660 INSPECTION FEES 107,530 107,673 143 0.1 % 343-690 COURT RECORDING FEES 5,037 5,186 149 3.0% 343-670 MISCELLANEOUS INCOME 55,000 47,894 (7,106) (12.9)% 361-100 INTEREST INCOME 1,000,000 1,100,000 100,000 10.0% 362-010 RENTS & ROYALTIES 5,490 5,490 0 0.0 362-011 RADIO TOWER RENT 330,000 325,000 (5,000) (1.5)% 329-030 LICENSE/PERMIT FEES 500 500 0 0.0% 381-020 FUND TRANSFER IN 191,342 235,428 44,086 23.0% 389-030 LESS 5%EST. RECEIPTS (2,976,628) (3,123,364) (146,736) 4.9% 389-040 CASH FORWARD - OCT. 1 11,759,934 7,080,017 (4,679,917) (39.8)% TOTAL REVENUES $68,507,207 $66,659,344 ($1,847,863) (2.7)% 218 WASTEWATER TREATMENT $13,916,697 $10,687,539 ($3,229,158) (23.2)% 219 WATER PRODUCTION 17,135,927 14,763,784 (2,372,143) (13.8)% 235 GENERAL&ENGINEERING 15,869,892 10,587,227 (5,282,665) (33.3)% 257 SLUDGE 2,789,384 1,572,417 (1,216,967) (43.6)% 265 CUSTOMER SERVICE 4,323,722 5,087,149 763,427 17.7% 268 WASTEWATER COLLECTION 22,147,819 35,276,364 13,128,545 59.3% 269 WATER DISTRIBUTION 16,819,644 14,371,264 (2,448,380) (14.6)% 282 OSPREY MARSH 637,808 784,759 146,951 23.0% 292 SPOONBILL MARSH 1,682,839 719,143 (963,696) (57.3)% SUB -TOTAL EXPENSES $95,323,732 $93,849,646 ($1,474,086) (1.5)% LESS CAPITAL OUTLAY (26,816,525) (27,190,302) (373,777) 1.4% TOTAL EXPENSES $68,507,207 $66,659,344 ($1,847,863) (2.7)% 41 2026/2027 PROPOSED BUDGET UTILITIES WATER IMPACT FEES FUND 474 2025/2026 PROPOSED INCREASE %INCREASE BUDGET 2026/2027 (DECREASE) (DECREASE) 343-650 WATER IMPACT FEES $902,375 $1,355,168 $452,793 50.2 361-100 INTEREST INCOME 20,000 415,684 395,684 1978.4% 389-030 LESS 5% EST. RECEIPTS (46,119) (88,543) (42,424) 92.0 TOTALREVENUES $876,256 $1,682,309 $806,053 92.0% 139QEi*m 219 WATER PRODUCTION $0 $2,276,596 $2,276,596 N/A CASH FORWARD 876,256 1,682,309 806,053 92.0% SUB -TOTAL EXPENSES $876,256 $3,958,905 $3,082,649 351.8% LESS CAPITAL OUTLAY 0 (2,276,596) (2,276,596) N/A TOTAL EXPENSES $876,256 $1,682,309 $806,053 92.0% 2026/2027 PROPOSED BUDGET UTILITIES SEWER IMPACT FEES FUND 475 REVENUES: 2025/2026 PROPOSED INCREASE %INCREASE BUDGET 2026/2027 (DECREASE) (DECREASE) 343-630 SEWER IMPACT FEES $1,138,218 $1,180,885 $42,667 3.7% 361-100 INTERESTINCOME 30,000 731,220 701,220 2337.4% 389-030 LESS 5%EST. RECEIPTS (58,411) (95,605) (37,194) 63.7% TOTAL REVENUES $1,109,807 $1,816,500 $706,693 63.7% EXPENSES: CASH FORWARD $1,109,807 $1,816,500 $706,693 63.7% TOTAL EXPENSES $1,109,807 $1,816,500 $706,693 63.7 % /% 42 INTERNAL SERVICE FUNDS 2026/2027 PROPOSED BUDGET FLEET MANAGEMENT FUND 501 2025/2026 PROPOSED INCREASE % INCREASE REVENUES: BUDGET 2026/2027 (DECREASE) (DECREASE) 369-900 MISCELLANEOUS REVENUE $114,014 $114,014 $0 0.0 395-010 AUTO. MAINTENANCE 415,000 415,000 0 0.0% 395-011 HEAVY EQUIPMENT MAINTENANCE 1,395,000 1,395,000 0 0.0% 395-012 OTHER EQUIPMENT MAINTENANCE 196,000 196,000 0 0.0 % 395-013 FUEL 2,536,000 2,682,567 146,567 5.8 % 389-040 CASH FORWARD 132,414 0 (132,414) (100.0)% TOTAL REVENUE $4,788,428 $4,802,581 $14,153 0.3% EXPENSES: SALARIES AND BENEFITS $712,803 $783,260 $70,457 9.9% EXPENSES 4,075,625 4,026,121 (49,504) (1.2)% SUB -TOTAL EXPENSES $4,788,428 $4,809,381 $20,953 0.4 LESS CAPITAL OUTLAY 0 (6,800) (6,800) N/A TOTAL EXPENSES $4,788,428 $4,802,581 $14,153 0.3 2026/2027 PROPOSED BUDGET SELF INSURANCE FUND 502 REVENUES: 2025/2026 PROPOSED INCREASE % INCREASE BUDGET 2026/2027 (DECREASE) (DECREASE) 395-020 INSURANCE CHARGES TO DEPTS. $6,785,000 $6,400,000 ($385,000) (5.7)% 395-023 WORKERS COMP. CHARGES 3,244,627 2,485,718 (758,909) (23.4)% 369-040 REIMBURSEMENTS 10,000 10,000 0 0.0% 361-100 INTEREST INCOME 503,000 503,000 0 0.0% /wk. 389-030 LESS 5%EST. RECEIPTS (527,131) (469,936) 57,195 (10.9)% 389-040 CASH FORWARD - OCTOBER 1 527,644 99,768 (427,876) (81.1)% TOTALREVENUES $10,543,140 $9,028,550 ($1,514,590) (14.4)% SALARIES & BENEFITS (INCLUDES W/C EXP.) $2,028,873 $2,567,835 $538,962 26.6% OPERATING 6,789,267 5,960,715 (828,552) (12.2)% SHERIFF 1,725,000 500,000 (1,225,000) (71.0)% SUB -TOTAL EXPENSES $10,543,140 $9,028,550 ($1,514,590) (14.4)% LESS CAPITAL OUTLAY 0 0 0 N/A TOTAL EXPENSES $10,543,140 $9,028,550 ($1,514,590) (14.4)% 44 2026/2027 PROPOSED BUDGET /mb� EMPLOYEE HEALTH INSURANCE FUND 504 2025/2026 PROPOSED INCREASE %INCREASE REVENUES: BUDGET 2026/2027 (DECREASE) (DECREASE) 395-020 INSURANCE CHARGES $21,450,000 $29,391,241 $7,941,241 37.0% 361-100 INTEREST 680,000 420,000 (260,000) (38.2)% 369-940 REIMBURSEMENTS 50,000 50,000 0 0.0 % 369-954 PHARMACY REBATE 2,000,000 2,350,000 350,000 17.5 % 369-955 WELLNESS CONTRIBUTIONS 100,000 50,000 (50,000) (50.0)% 395-019 INSURANCE CHARGES -STOP LOSS 1,200,000 1,200,000 0 0.0 % 395-018 DENTAL INSURANCE CHARGES 669,417 669,417 0 0.0 % 395-021 OPEB CHARGES 2,791,885 3,013,155 221,270 7.9% 389-040 CASH FORWARD 6,261,428 2,356,390 (3,905,038) (62.4)% TOTALREVENUES $35,202,730 $39,500,203 $4,297,473 12.2% EXPENSES: SALARIES AND BENEFITS $244,466 $276,399 $31,933 13.1 % EXPENSES 34,958,264 39,223,804 4,265,540 12.2 TOTAL EXPENSES $35,202,730 $39,500,203 $4,297,473 12.2 T. 2026/2027 PROPOSED BUDGET INFORMATION TECHNOLOGY FUND 505 REVENUES: 2025/2026 PROPOSED INCREASE %INCREASE BUDGET 2026/2027 (DECREASE) (DECREASE) GIS INTERDEPARTMENTAL CHARGES $811,529 $810,225 ($1,304) (0.2)% IS/TELECOM INTERDEPT CHARGES 4,950,628 5,656,183 705,555 14.3% ^k CASH FORWARD 1,431,617 467,171 (964,446) (67.4)% TOTALREVENUES $7,193,774 $6,933,579 ($260,195) (3.6)% 103 GEOGRAPHIC INFORMATION SYSTEMS $1,172,856 $1,183,235 $10,379 0.9% 241 INFORMATION SYSTEMS/TELECOMMUNICATIONS 6,145,503 5,997,460 (148,043) (2.4)% RESERVE FOR CONTINGENCY 0 0 0 N/A SUB -TOTAL EXPENSES $7,318,359 $7,180,695 ($137,664) (1.9)% LESS CAPITAL OUTLAY (124,585) (247,116) (122,531) 98.4% TOTAL EXPENSES $7,193,774 $6,933,579 ($260,195) (3.6)% 45 MISCELLANEOUS FUNDS * /, ORI0 2026/2027 PROPOSED BUDGET ,AMI%, TRAFFIC IMPROVEMENT FEES FUND 102 2025/2026 PROPOSED INCREASE %INCREASE REVENUES: BUDGET 2026/2027 (DECREASE) (DECREASE) CASH FORWARD - OCTOBER 1 $753,133 $0 ($753,133) (100.0)% TOTALREVENUES $753,133 $0 ($753,133) (100.0)% EXPENSES: DISTRICT $753,133 $0 ($753,133) (100.0)% TOTALEXPENSES $753,133 $0 ($753,133) (100.0)% 2026/2027 PROPOSED BUDGET ADDITIONAL IMPACT FEES FUND 103 EXPENSES: 120 2025/2026 PROPOSED INCREASE % INCREASE REVENUES: BUDGET 2026/2027 (DECREASE) (DECREASE) LAW ENFORCEMENT FEES $136,000 $136,000 $0 0.0% FIRE/ EMS FEES 252,200 252,200 0 0.0 PARKS & RECREATION FEES 456,000 456,000 0 0.0 PUBLIC BUILDINGS 313,000 313,000 0 0.0% ADMINISTRATIVE FEES 157,000 157,000 0 0.0 INTEREST EARNINGS 247,500 247,500 0 0.0 %a LESS 5% ESTIMATED RECEIPTS (78,085) (78,085) 0 0.0% CASH FORWARD - OCTOBER 1 7,325,776 0 (7,325,776) (100.0)% TOTAL REVENUES $8,809,391 $1,483,615 ($7,325,776) (83.2)% EXPENSES: 120 FIRE/ EMS FACILITIES $1,225,679 $250,000 ($975,679) (79.6)0/c 204 ADMINISTRATIVE EXPENSES 328,121 249,569 (78,552) (23.9)% 210 PARKS & RECREATION FACILITIES 4,252,184 450,000 (3,802,184) (89.4)% 220 FACILITIES MANAGEMENT 3,003,407 0 (3,003,407) (100.0)% 600 SHERIFF 0 250,000 250,000 N/A 199 CASH FORWARD - SEPTEMBER 30 0 284,046 284,046 N/A ,rE*, TOTAL EXPENSES $8,809,391 $1,483,615 ($7,325,776) (83.2)% 2026/2027 PROPOSED BUDGET TRAFFIC IMPACT FEES 2020 FUND 104 EXPENSES: 10415141-066510 DISTRICT $7,692,409 $2,700,000 ($4,992,409) (64.9)% 1 041 5241-06651 0 DISTRICT 8,560,000 4,350,000 (4,210,000) (49.2)% TOTAL EXPENSES $16,252,409 $7,050,000 ($9,202,409) (56.6)% 2026/2027 PROPOSED BUDGET RENTAL ASSISTANCE FUND 108 2025/2026 PROPOSED INCREASE % INCREASE REVENUES: BUDGET 2026/2027 (DECREASE) (DECREASE) RENTAL REVENUES $3,993,330 $3,738,830 ($254,500) (6.4)% (6.4)% EXPENSES: SALARYAND BENEFITS $419,316 $436,274 $16,958 4.0% OPERATING EXPENSE 3,574,014 3,302,556 (271,458) (7.6)% TOTAL EXPENSES $3,993,330 $3,738,830 ($254,500) (6.4)% 47 2025/2026 PROPOSED INCREASE %INCREASE REVENUES: BUDGET 2026/2027 (DECREASE) (DECREASE) 104032 DISTRICT $2,500,000 $2,500,000 $0 0.0% 104032 DISTRICT 2 2,445,000 2,445,000 0 0.0% 104037-361100 INTEREST INCOME $450,000 $450,000 0 0.0% 104039-389030 LESS 5% ESTIMATED RECEIPT (269,750) (269,750) 0 0.0% 10403-389040 CASH FORWARD -OCT 1 ST 11,127,159 1,924,750 (9,202,409) (82.7)% TOTAL REVENUES $16,252,409 $7,050,000 ($9,202,409) (56.6)% EXPENSES: 10415141-066510 DISTRICT $7,692,409 $2,700,000 ($4,992,409) (64.9)% 1 041 5241-06651 0 DISTRICT 8,560,000 4,350,000 (4,210,000) (49.2)% TOTAL EXPENSES $16,252,409 $7,050,000 ($9,202,409) (56.6)% 2026/2027 PROPOSED BUDGET RENTAL ASSISTANCE FUND 108 2025/2026 PROPOSED INCREASE % INCREASE REVENUES: BUDGET 2026/2027 (DECREASE) (DECREASE) RENTAL REVENUES $3,993,330 $3,738,830 ($254,500) (6.4)% (6.4)% EXPENSES: SALARYAND BENEFITS $419,316 $436,274 $16,958 4.0% OPERATING EXPENSE 3,574,014 3,302,556 (271,458) (7.6)% TOTAL EXPENSES $3,993,330 $3,738,830 ($254,500) (6.4)% 47 2026/2027 PROPOSED BUDGET SECONDARY ROAD CONSTRUCTION FUND 109 EXPENSES: 2025/2026 PROPOSED INCREASE %INCREASE REVENUES: OTHER PROFESSIONAL SERVICES BUDGET 2026/2027 (DECREASE) (DECREASE) 312200-109031 GASOLINETAX $193,467 $197,934 $4,467 2.3% 31 241 0-1 09031 LOCAL OPTION GAS TAX 3,879,881 3,879,881 0 0.0 % 334403-109033-21021 FDOT SCOP -IR BLVD PED & BIKE 1,546,281 0 (1,546,281) (100.0)% 361100-109037 INTEREST INCOME 90,000 90,000 0 0.0% 369940-109038 REIMBURSEMENTS 53,173 53,173 0 0.0% 389030-109039 LESS 5% ESTIMATED RECEIPT (208,167) (211,049) (2,882) 1.4% 389040-109039 CASH FORWARD -OCT 1ST 8,026,909 5,576,034 (2,450,875) (30.5)% TOTALREVENUES $13,581,544 $9,585,973 ($3,995,571) (29.4)% EXPENSES: TREE ORDINANCE FINES Department -Capital Pro)ects OTHER PROFESSIONAL SERVICES $40,000 $80,000 FUND 117 100.0% 214 SALARIES & BENEFITS $27,403 $26,795 ($608) (2.2)% 214 OPERATING 1,093,202 1,782,121 688,919 63.0 % 214 ROAD PROJECTS -PAVING 3,535,941 3,125,000 (410,941) (11.6)% 214 CAPITAL 8,030,000 3,738,500 (4,291,500) (53.4)% $385,000 SUBTOTAL -CAPITAL PROJECTS $12,686,546 $8,672,416 ($4,014,130) (31.6)% Department -Engineering 244 SALARIES & BENEFITS $617,216 $653,735 $36,519 5.9% 244 OPERATING 198,027 171,602 (26,425) (13.3)% SUBTOTAL -ENGINEERING $815,243 $825,337 $10,094 1.2% Department -Real Estate Acquisition 247 SALARIES & BENEFITS $41,109 $49,998 $8,889 21.6% 247 OPERATING 38,646 38,222 (424) (1.1)% SUBTOTAL- REAL ESTATE ACQUISITION $79,755 $88,220 $8,465 10.6% TOTAL EXPENSES $13,581,544 $9,585,973 ($3,995,571) (29.4)% 2026/2027 PROPOSED BUDGET SPECIAL LAW ENFORCEMENT FUND 112 REVENUES: 112039-389040 CASH FORWARD -OCT. 1 2025/2026 PROPOSED INCREASE %INCREASE BUDGET 2026/2027 (DECREASE) (DECREASE) ,017) (100.0)% EXPENSES: 11260086-099040 SHERIFF - LAW ENFORCEMENT $274,017 $0 ($274,017) (100.0)% TOTAL EXPENSES $274,017 $0 ($274,017) (100.0)% 2026/2027 PROPOSED BUDGET TREE ORDINANCE FINES 11721072-033190 OTHER PROFESSIONAL SERVICES $40,000 $80,000 FUND 117 100.0% 11721072-035340 LANDSCAPE MATERIALS 95,000 0 2025/2026 PROPOSED INCREASE %INCREASE REVENUES: BUDGET 2026/2027 (DECREASE) (DECREASE) 117035-354020 TREE MITIGATION FINES $185,000 $200,000 $15,000 8.1 % 117039-389040 CASH FORWARD - OCT. 1 200,000 80,000 (120,000) (60.0)% TOTALREVENUES $385,000 $280,000 ($105,000) (27.3)% EXPENSES: 11721072-033190 OTHER PROFESSIONAL SERVICES $40,000 $80,000 $40,000 100.0% 11721072-035340 LANDSCAPE MATERIALS 95,000 0 (95,000) (100.0)% 11721072-066510-19027 HALLSTROM FARMS CONSERVATION AREA 0 50,000 50,000 N/A 11721072-066510-20009 S.PRONG CONSERVATION AREA 50,000 50,000 0 0.0% 11721072-066510-20039 LAGOON GREENWAY BOARDWALK 0 50,000 50,000 N/A 11721072-066510-22002 S.OSLO CONSERVATION IMPOUND RESTORATION 150,000 0 (150,000) (100.0)% 11721072-066510-22019 CYPRESS BEND PRESERVE 50,000 50,000 0 0.0 % TOTAL EXPENSES $385,000 $280,000 ($105,000) (27.3)% 48 .Oft.. 2026/2027 PROPOSED BUDGET VERO BEACH ART CLUB $10,000 $17,817 $7,817 TOURIST DEVELOPMENT FUND 11914472-088472 VERO BEACH AIR SHOW 50,000 50,000 FUND 119 0.0% 11914472-088750 CHAMBER OF COMMERCE 1,200,138 1,330,182 2025/2026 PROPOSED INCREASE %INCREASE REVENUES: BUDGET 2026/2027 (DECREASE) (DECREASE) 119031-312110 DIST. II-LOC.OPT. RESORT TAX -IRC $1,138,500 $1,195,425 $56,925 5.0 % 119031-312111 DIST. I -LOC. OPT. RESORT TAX -VB 1,138,500 1,195,425 56,925 5.0 % 119037-361100 INTEREST INCOME 85,000 94,888 9,888 11.6% 119039-389030 LESS 5% ESTIMATED RECEIPTS (118,100) (124,287) (6,187) 5.2% 119039-389040 CASH FORWARD - OCT. 1 4,735 0 (4,735) (100.0)% TOTALREVENUES $2,248,635 $2,361,451 $112,816 5.0% EXPENSES: 11914472-088472 VERO BEACH ART CLUB $10,000 $17,817 $7,817 78.2% 11914472-088472 VERO BEACH AIR SHOW 50,000 50,000 0 0.0% 11914472-088750 CHAMBER OF COMMERCE 1,200,138 1,330,182 130,044 10.8% 11914472-088751 SEBASTIAN CHAMBER OF COMMERCE 288,730 322,801 34,071 11.8% 11914472-088890 VERO HERITAGE INC 33,200 85,000 51,800 156.0 % 11914572-088270 CULTURAL COUNCIL OF IRC 55,000 0 (55,000) (100.0)% 11914572-088340 TREASURE COAST SPORTS COMMISSN 300,000 310,000 10,000 3.3 % 11914572-088745 COASTAL CONNECTIONS 24,735 27,817 3,082 12.5% 11914472-088748 MAIN STREET VERO BEACH 0 12,400 12,400 N/A 11914572-088910 IRC HISTORICAL SOCIETY 50,000 57,500 7,500 15.0% 11919981-099910 RESERVE FOR CONTINGENCY 236,832 147,934 (88,898) (37.5)% 120039-389040 TOTAL EXPENSES $2,248,635 $2,361,451 $112,816 5.0% 2026/2027 PROPOSED BUDGET $0 -$1,000 (100.0)% DRUG ABUSE FUND 911 SURCHARGE 12013325-011+012 SALARIES AND BENEFITS $262,167 $214,231 ($47,936) FUND 120 $15,000 12013325-034-06 OPERATING EXPENSES 2,211,027 723,097 (1,487,930) (67.3)% 2025/2026 PROPOSED INCREASE %INCREASE REVENUES: 29,716 BUDGET 2026/2027 (DECREASE) (DECREASE) 120033-334201 E911 STATE GRANT $257,325 $0 ($257,325) (100.0)% 120033-335220 WIRELESS 911 FEE 600,000 675,000 75,000 12.5% 120033-335225 NON WIRELESS 911 FEE(PY313200) 160,000 130,000 (30,000) (18.8)% /m\ 120033-335228 PREPAID CELL 911 FEE 85,000 65,000 (20,000) (23.5)% 120039-383200 SBITA FINANCINGS 965,717 0 (965,717) (100.0)% 120039-389030 LESS 5% ESTIMATED RECEIPT (55,116) (43,500) 11,616 (21.1)% 120039-389040 CASH FORWARD -OCT 1ST 865,877 391,628 (474,249) (54.8)% TOTALREVENUES $2,878,803 $1,218,128 ($1,660,675) (57.7)% EXPENSES: $1,000 $0 -$1,000 (100.0)% DRUG ABUSE FUND 74,000 12013325-011+012 SALARIES AND BENEFITS $262,167 $214,231 ($47,936) (18.3)% $15,000 12013325-034-06 OPERATING EXPENSES 2,211,027 723,097 (1,487,930) (67.3)% REVENUES: 12013325-099040 SHERIFF -LAW ENFORCEMENT 251,084 280,800 29,716 11.8 % 12013325-033490-23046 OTHER CONTRACTUAL SERVICES 117,990 0 (117,990) (100.0)% 50.0% 12013325-066510-24011 911 CPE SYS REFRESH-PSAP IMPRV 36,535 0 (36,535) (100.0)% $75,000 $90,000 TOTAL EXPENSES $2,878,803 $1,218,128 ($1,660,675) (57.7)% 2026/2027 PROPOSED BUDGET $1,000 $0 -$1,000 (100.0)% DRUG ABUSE FUND 74,000 90,000 16,000 21.6% FUND 121 $75,000 $90,000 $15,000 20.0 % 2025/2026 PROPOSED INCREASE %INCREASE REVENUES: BUDGET 2026/2027 (DECREASE) (DECREASE) 121035-354003 DRUG ABUSE ORDINANCE 89-14 $30,000 $45,000 $15,000 50.0 121039-389030 LESS 5% ESTIMATED RECEIPTS (1,500) (2,250) (750) 50.0% 121039-389040 CASH FORWARD -OCTOBER 1ST 46,500 47,250 750 1.6% TOTALREVENUES $75,000 $90,000 $15,000 20.0% EXPENSES: 12111069-033190 OTHER PROFESSIONAL SERVICES $1,000 $0 -$1,000 (100.0)% 12111069-088692 DRUG TESTING PROGRAM 74,000 90,000 16,000 21.6% TOTAL EXPENSES: $75,000 $90,000 $15,000 20.0 % 49 2026/2027 PROPOSED BUDGET IRCLHAP/SHIP FUND 123 2026/2027 PROPOSED BUDGET 2025/2026 PROPOSED INCREASE %INCREASE REVENUES: BUDGET 2026/2027 (DECREASE) (DECREASE) 123033-334690 STATE HOUSING INITIATIVE $3,498,714 $1,734,196 ($1,764,518) (50.4)% TOTAL REVENUES $3,498,714 $1,734,196 ($1,764,518) (50.4)% EXPENSES: BUDGET 2026/2027 (DECREASE) (DECREASE) SALARIES AND BENEFITS $153,015 $99,085 ($53,930) (35.2)% OPERATING EXPENSES 41,373 50,618 9,245 22.3% GRANTS &AIDS 3,304,326 1,584,493 (1,719,833) (52.0)% TOTAL EXPENSES $3,498,714 $1,734,196 ($1,764,518) (50.4)% 2026/2027 PROPOSED BUDGET PROPOSED INCREASE %INCREASE REVENUES: BUDGET METRO PLAN ORGANIZATION (DECREASE) (DECREASE) 127039-389040 CASH FORWARD -OCT. 1 $100,000 $206,000 FUND 124 106.0 % TOTAL REVENUES $100,000 $206,000 $106,000 106.0% �^ 2025/2026 PROPOSED INCREASE %INCREASE REVENUES: BUDGET 2026/2027 (DECREASE) (DECREASE) 124033-331422 METRO PLANNING ORG GRANT $785,633 $692,047 ($93,586) (11.9)% 124033-334410 DOT TRANSPORTATION DISADV GRANT 26,567 27,085 518 1.9 % TOTAL REVENUES $812,200 $719,132 ($93,068) (11.5)% EXPENSES: SALARIES AND BENEFITS $607,270 $558,933 ($48,337) (8.0)% OPERATING EXPENSES 204,930 160,199 (44,731) (21.8)% TOTAL EXPENSES $812,200 $719,132 ($93,068) (11.5)% 2026/2027 PROPOSED BUDGET NATIVE UPLANDS ACQUISITION FUND FUND 127 2025/2026 PROPOSED INCREASE %INCREASE REVENUES: BUDGET 2026/2027 (DECREASE) (DECREASE) 127039-389040 CASH FORWARD -OCT. 1 $100,000 $206,000 $106,000 106.0 % TOTAL REVENUES $100,000 $206,000 $106,000 106.0% �^ EXPENSES: 12721072-033190 OTHER PROFESSIONAL SERVICES $0 $156,000 $156,000 N/A 12721037-033490 OTHER CONTRACTUAL SERVICES 35,000 0 (35,000) (100.0)% 12721037-035290 OTHER OPERATING SUPPLIES 5,000 0 (5,000) (100.0)% 12721037-035340 LANDSCAPING MATERIALS 6,000 0 (6,000) (100.0)% 12721037-035380 HERBICIDES &INSECTICIDES 4,000 0 (4,000) (100.0)% 12721072-066510-22019 CYPRESS BEND PRESERVE 50,000 50,000 0 0.0 % TOTAL EXPENSES $100,000 $206,000 $106,000 106.0% 50 2026/2027 PROPOSED BUDGET ,off COASTAL ENGINEERING FUND 12814472-011 -012 SALARIES AND BENEFITS FUND 128 $320,826 $19,219 6.4% 12814472-033190 OTHER PROF SERVICES 2025/2026 PROPOSED INCREASE %INCREASE REVENUES: BUDGET 2026/2027 (DECREASE) (DECREASE) 128031-312110 LOCAL OPTION RESORTTAX-IRC $1,565,437 $1,643,709 $78,272 5.0% 128031-312111 LOCAL OPTION RESORT TAX-VERO 1,565,438 1,643,710 78,272 5.0% 128038-369940 REIMBURSEMENTS 3,442,387 0 (3,442,387) (100.0)% 128039-381020 FUND TRANSFER IN 218,633 240,620 21,987 10.1 % 128039-389030 LESS 5% ESTIMATED RECEIPT (501,810) (176,402) 325,408 (64.8)% 128039-389040 CASH FORWARD -OCT 1ST 340,514 0 (340,514) (100.0)% 128033-331587-22601 FEMA GRANT -HURRICANE IAN 639,719 0 (639,719) (100.0)% 128033-331587-23007 FEMA GRANT -HURRICANE NICOLE 1,933,162 0 (1,933,162) (100.0)% 8,000 TOTAL REVENUES $9,203,480 $3,351,637 ($5,851,843) (63.6)% 135,930 471,455 335,525 246.8% 12814472-035290-05053 EXPENSES: 12814472-011 -012 SALARIES AND BENEFITS $301,607 $320,826 $19,219 6.4% 12814472-033190 OTHER PROF SERVICES 352,984 572,193 219,209 62.1 % 12814472-033190-99007 OTHER PROFESSIONAL SERVICES 159,350 168,000 8,650 5.4% 12814472-033490-05053 ARTIFICIAL REEF 25,000 0 (25,000) (100.0)% 12814472-033490-05054 SEC 3 POST CONST MONITORING 588,466 594,000 5,534 0.9% 12814472-033490-15021 SEC 5 - POST CONST MONITORING 392,000 403,000 11,000 2.8 % 12814472-033490-22601 HURRICANE IAN - EMERGENCY DUNE REPAIR 47,117 0 (47,117) (100.0)% 12814472-033490-23007 HURRICANE NICOLE- EMERGENCY DUNE REPAIR 167,051 0 (167,051) (100.0)% 12814472-033490-23040 OTHER CONTRACTUAL SERVICES 334,000 342,000 8,000 2.4% 12814472-034-036 OPERATING EXPENSES 135,930 471,455 335,525 246.8% 12814472-035290-05053 OTHER OPER SUPPLIES-ARTF REEF 1,300 0 (1,300) (100.0)% 12814472-066510-22601 HURRICANEIAN- SECTORS 1,441,446 0 (1,441,446) (100.0)% 12814472-066510-23007 HURRICANE NICOLE - SECTORS 5,224,966 0 (5,224,966) (100.0)% 12814472-066510-05053 ARTIFICIAL REEF 0 145,000 145,000 N/A 12814472-066515-22601 HURRICANE IAN - SECTOR 4 32,263 0 (32,263) (100.0)% 1 281 4472-09991 0 RESERVE FOR CONTINGENCY 0 335,163 335,163 N/A TOTAL EXPENSES $9,203,480 $3,351,637 ($5,851,843) (63.6)% 51 2026/2027 PROPOSED BUDGET NEIGHBORHOOD STABILIZATION PLAN 3 FUND 130 EXPENSES: 13321072-066510-16015 2025/2026 PROPOSED INCREASE %INCREASE REVENUES: (100.0)% BUDGET 2026/2027 (DECREASE) (DECREASE) 130039-389040 CASH FORWARD - OCT 1ST $10,000 $10,000 $0 0.0 % CAPTAIN FORSTER HAMMOCK COTTAGE TOTAL REVENUES $10,000 $10,000 $0 0.0% EXPENSES: 13013854-088052-11803 ACQUISITION/CLOSING FUNDS $10,000 $10,000 $0 0.0 0.0% TOTAL EXPENSES $10,000 $10,000 $0 0.0% 2026/2027 PROPOSED BUDGET (254,000) (100.0)% 0.0% TOTAL REVENUES FLORIDA BOATING IMPROVEMENT PROGRAM $451,300 $140,000 ($311,300) (69.0)% FUND 133 2025/2026 PROPOSED INCREASE %INCREASE REVENUES: BUDGET 2026/2027 (DECREASE) (DECREASE) 133033-335701 FL BOAT IMP PGM -SHARED REVENUE $65,000 $65,000 $0 0.0% 133037-361100 INTEREST INCOME 0 15,000 15,000 N/A 133039-389040 CASH FORWARD - OCT. 1 386,300 60,000 (326,300) (84.5)% TOTAL REVENUES $451,300 $140,000 ($311,300) (69.0)% EXPENSES: 13321072-066510-16015 ROUND ISLAND RIVERSIDE IMPRVMN $32,300 $0 ($32,300) (100.0)% 13321072-066510-24016 DONALD MACDONALD T -DOCK 100,000 0 (100,000) (100.0)% 13321072-066510-25023 2025/2026 PROPOSED CAPTAIN FORSTER HAMMOCK COTTAGE 0 75,000 75,000 N/A 13328337-033490 (DECREASE) 135039-389040 CASH FORWARD - OCT. 1 OTHER CONTRACTUAL SERVICES 65,000 65,000 0 0.0% 13328337-033490-24023 (2,500) 0 ANCHORING LIMITATION AREA UPD 254,000 0 (254,000) (100.0)% 0.0% TOTAL REVENUES $49,000 TOTAL EXPENSES $451,300 $140,000 ($311,300) (69.0)% 2026/2027 PROPOSED BUDGET DISABLED ACCESS PROGRAMS FUND 135 2025/2026 PROPOSED INCREASE %INCREASE REVENUES: BUDGET 2026/2027 (DECREASE) (DECREASE) 135039-389040 CASH FORWARD - OCT. 1 $34,638 $0 ($34,638) (100.0)% EXPENSES: 13521072-035290 OTHER OPERATING SUPPLIES $5,215 $0 ($5,215) (100.0)% 13510669-033190 OTHER PROFESSIONAL SERVICES 29,423 0 (29,423) (100.0)% TOTAL EXPENSES $34,638 $0 ($34,638) (100.0)% 2026/2027 PROPOSED BUDGET TRAFFIC EDUCATION PROGRAM FUND 137 2025/2026 PROPOSED INCREASE %INCREASE REVENUES: BUDGET 2026/2027 (DECREASE) (DECREASE) 137035-354017 TRAFFIC EDUCATION FINE $50,000 $50,000 $0 0.0 % 137039-389030 LESS 5% ESTIMATED RECEIPT (2,500) (2,500) 0 0.0 % 137039-389040 CASH FORWARD -OCT 1 ST 1,500 1,500 0 0.0% TOTAL REVENUES $49,000 $49,000 $0 0.0% EXPENSES: 13711041-088001 IRC SCHOOL DISTRICT $49,000 $49,000 $0 0.0% TOTAL EXPENSES $49,000 $49,000 $0 0.0% 52 2026/2027 PROPOSED BUDGET .Ono*. ARP -AMERICAN RESCUE PLAN FUND 138 REVENUES: 2025/2026 PROPOSED INCREASE % INCREASE BUDGET 2026/2027 (DECREASE) (DECREASE) 138039-389040 CASH FORWARD -OCT 1 ST $928,852 $0 ($928,852) (100.0)% TOTAL REVENUES $928,852 $0 ($928,852) (100.0)% EXPENSES: 13812022-066490 OTHER MACHINERY& EQUIPMENT $428,852 $0 ($428,852) (100.0)% 13822469-088052 CLOSING FUNDS -HOMES FOR SALE 500,000 0 (500,000) (100.0)% TOTAL EXPENSES $928,852 $0 ($928,852) (100.0)% 2026/2027 PROPOSED BUDGET CARES ACT & COVID-19 RESPONSE FUND FUND 139 2025/2026 PROPOSED INCREASE %INCREASE REVENUES: BUDGET 2026/2027 (DECREASE) (DECREASE) 139039-389040 CASH FORWARD -OCT 1ST $83,175 $0 ($83,175) (100.0)% TOTAL REVENUES $83,175 $0 ($83,175) (100.0)% EXPENSE$; 13921613-035290 OTHER OPERATING SUPPLIES $83,175 $0 ($83,175) (100.0)% TOTAL EXPENSES $83,175 $0 ($83,175) (100.0)% 2026/2027 PROPOSED BUDGET COURT FACILITY SURCHARGE FUND FUND 140 2025/2026 PROPOSED INCREASE %INCREASE REVENUES: BUDGET 2026/2027 (DECREASE) (DECREASE) 140034-348930 CTY CIVIL COURT FACILITY FEE $119,824 $149,458 $29,634 24.7% 140037-361100 INTEREST INCOME 1,000 1,000 0 0.0% TOTAL REVENUES $120,824 $150,458 $29,634 24.5% EXPENSES: 14190664-033110 LEGALSERVICES $31,667 /1\ 14090185-033190 GUARDIAN AD LITEM-PROF SERV $10,350 $18,920 $8,570 82.8 % 14090302-088380 STATE ATTORNEY 90,287 109,495 19,208 21.3 % 14090403-088390 PUBLIC DEFENDER 8,043 9,992 1,949 24.2% 14090101-088400 COURT ADMINISTRATOR 12,144 12,051 (93) (D.8)% TOTAL EXPENSES $120,824 $150,458 $29,634 24.5% 2026/2027 PROPOSED BUDGET ADDITIONAL COURT COSTS FUND FUND 141 REVENUES: 141034-348900 ADDITIONAL COURT COSTS 2025/2026 PROPOSED INCREASE % INCREASE BUDGET 2026/2027 (DECREASE) (DECREASE) $95,000 $95,000 $0 0.0 % 0.0 % EXPENSES: 14190664-033110 LEGALSERVICES $31,667 $31,667 $0 0.0% 14190101-088400 COURT ADMINISTRATOR 31,667 31,667 0 0.0% 14191023-088401 JUVENILE PROGRAMS 31,666 31,666 0 0.0% TOTAL EXPENSES $95,000 $95,000 $0 0.0% 2026/2027 PROPOSED BUDGET COURT TECHNOLOGY FUND FUND 142 2025/2026 PROPOSED INCREASE % INCREASE REVENUES: BUDGET 2026/2027 (DECREASE) (DECREASE) 142034-341160 RECORDING FEE $300,000 $325,000 $25,000 8.3 % TOTAL REVENUES $300,000 $325,000 $25,000 8.3% EXPENSES: 14290185-033190 GUARDIAN AD LITEM-PROF SERV $14,766 $14,422 ($344) (2.3)% 14290302-088380 STATE ATTORNEY 184,295 217,335 33,040 17.9% 14290403-088390 PUBLIC DEFENDER 100,939 93,243 (7,696) (7.6)% TOTAL EXPENSES $300,000 $325,000 $25,000 8.3% 53 2026/2027 PROPOSED BUDGET LAND ACQUISITION SERIES 2006 FUND 145 54 2025/2026 PROPOSED INCREASE %INCREASE REVENUES BUDGET 2026/2027 (DECREASE) (DECREASE) 145039-389040 CASH FORWARD - OCTOBER 1 $281,767 $0 ($281,767) (100.0)% TOTAL REVENUES $281,767 $0 ($281,767) (100.0)% EXPENSES: 14514639-066390-18035 SEBASTIAN HARBOR PRESERVE IMP $215,848 $0 ($215,848) (100.0)% 14514639-066510-18010 JONES PIER IMPROVEMENTS 65,919 0 (65,919) (100.0)% TOTAL EXPENSES $281,767 $0 ($281,767) (100.0)% 2026/2027 PROPOSED BUDGET OPIOID SETTLEMENT FUNDS FUND 147 2025/2026 PROPOSED INCREASE % INCREASE REVENUES BUDGET 2026/2027 (DECREASE) (DECREASE) 147034-349350 OPIOID SETTLEMENT CHARGED $104,767 $0 ($104,767) (100.0)% 147039-389040 CASH FORWARD - OCTOBER 1 408,227 0 (408,227) (100.0)% TOTAL REVENUES $512,994 $0 ($512,994) (100.0)% EXPENSES: 14790234-088940 DRUG COURT $512,994 $0 ($512,994) (100.0)% TOTAL EXPENSES $512,994 $0 ($512,994) (100.0)% 2026/2027 PROPOSED BUDGET LAND ACQUISITION SERIES 2024 FUND 155 2025/2026 PROPOSED INCREASE %INCREASE REVENUES BUDGET 2026/2027 (DECREASE) (DECREASE) 155039-389040 CASH FORWARD -OCT 1ST $24,610,154 $0 ($24,610,154) (100.0)% TOTAL REVENUES $24,610,154 0 ($24,610,154) (100.0)% EXPENSES: 15514639-066110 ALL LAND $24,610,154 $0 ($24,610,154) (100.0)% T TAL EXPENSE 24,610,1540 ( 24,610,154) (100.0)% 54 CAPITAL PROJECTS E: 2026/2027 PROPOSED BUDGET DODGERBONDS FUND 204 REVENUES: 2025/2026 PROPOSED INCREASE %INCREASE BUDGET 2026/2027 (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 % TOTAL REVENUES $500,000 $500,000 0 0.0% EXPENSES: 20411717-077110 PRINCIPAL DEBT SERVICE $375,000 $390,000 $15,000 4.0% 20411717-077210 INTEREST - DEBT SERVICE 102,625 83,500 (19,125) (18.6)% 2041117-099920 CASH FORWARD -SEPT 30 22,375 26,500 4,125 18.4% TOTAL EXPENSES $500,000 $505,000 0 0.0 % FY 2026/2027 DEBT SERVICE AMOUNT OUTSTANDING 9130/27 $1,475,000 PRINCIPAL $390,000 INTEREST $83,500 TOTAL DEBT SERVICE $473,500 w 56 2026/2027 PROPOSED BUDGET ®1h� LAND ACQUISITION BONDS -2024 REFERENDUM FUND 255 2025/2026 PROPOSED INCREASE %INCREASE REVENUES: BUDGET 2026/2027 (DECREASE) (DECREASE) CURRENT AD VALOREM TAX $1,940,455 $4,191,622 $2,251,167 116.0% LESS 5%EST. RECEIPTS (97,023) (209,581) (112,558) 116.0% TOTAL REVENUES $1,843,432 $3,982,041 $2,138,609 116.0% 2025/2026 PROPOSED INCREASE %INCREASE BUDGET 2026/2027 (DECREASE) (DECREASE) EXPENSES: PRINCIPAL -DEBT SERVICE $725,000 $1,590,000 $865,000 119.3 % INTEREST DEBT SERVICE 1,054,600 2,284,344 1,229,744 116.6% BUDGET TRANSFER- PROPERTY APPRAISER 24,979 24,793 (186) (0.7)% BUDGET TRANSFER - TAX COLLECTOR 38,820 82,904 44,084 113.6% RESERVE FOR CONTINGENCY 33 0 (33) (100.0)% TOTAL EXPENSES $1,843,432 $3,982,041 $2,138,609 116.0% 2026/27 PROPOSED MILLAGE 0.12380 2025/26 MILLAGE 0.06100 2024/25 MILLAGE 0.06390 57 2026/2027 PROPOSED BUDGET JACKIE ROBINSON TRAINING COMPLEX (fka DODGERTOWN CAPITAL RESERVE) FUND 308 2025/2026 PROPOSED INCREASE %INCREASE BUDGET 2026/2027 (DECREASE) (DECREASE) 308031-312110 LOCAL OPTION RESORT TAX -IRC $142,313 $149,429 $7,116 5.0% 308031-312111 LOCAL OPTION RESORT TAX-VERO 142,313 149,429 7,116 5.0% 308037-361100 INTEREST INCOME 50,000 50,000 0 0.0% 308038-362011 RADIO TOWER RENTS 45,000 45,000 0 0.0 % 308039-389030 LESS 5% ESTIMATED RECEIPTS (18,981) (19,693) (712) 3.8 % 308039-389040 CASH FORWARD- OCT 1 ST 632,268 59,947 (572,321) (90.5)% 315033-334739 TOTALREVENUES $992,913 $434,112 ($558,801) (56.3)% EXPENSES: 30816275-034610-19024 MAINTENANCE BUILDINGS $373,504 $217,056 ($156,448) (41.9)% 30816275-066490-19024 OTHER MACHINERY&EQUIPMENT 426,685 217,056 (209,629) (49.1)% 30816275-066510-23003 ASBESTOS REMODEL-AMEND#2 192,724 0 (192,724) (100.0)% TOTAL EXPENSES $992,913 $434,112 ($558,801) (56.3)% 2026/2027 PROPOSED BUDGET OPTIONAL SALES TAX FUND 315 REVENUES: 2025/2026 PROPOSED INCREASE %INCREASE BUDGET 2026/2027 (DECREASE) (DECREASE) 315031-312610 OPTIONAL SALES TAX $28,574,000 $28,574,000 $0 0.0% 315032-325101-21017 WATER'S EDGE CULVERT ASSESSMENT 35,865 30,194 (5,671) (15.8)% 315032-325101-25050 RAINTREE CORNERS CULVERT ASSESSMENT 250,000 46,847 (203,153) (81.3)% 315033-334721 FIND-WABASSO CAUSEWAY 75,000 0 (75,000) (100.0)% 315033-334403-16009 FDOT TRIP GRANT -66TH AVE -69 -89TH 339,861 0 (339,861) (100.0)% 315033-334400-22027 FDOT SCOP GRANT -43RD AVE 2,021,518 0 (2,021,518) (100.0)% 315033-334739 FRDAP NORTH COUNTY PARK GRANT 50,000 0 (50,000) (100.0)% 315037-361100 INTEREST INCOME 2,800,000 2,800,000 0 0.0% 315039-389030 LESS 5% ESTIMATED RECEIPTS (1,570,493) (1,572,552) (2,059) 0.1 315039-389040 CASH FORWARD 54,046,900 21,757,388 (32,289,512) (59.7)% 315-220 TOTAL REVENUES $86,622,651 $51,635,877 ($34,986,774) (40.4)% EXPENSES: 315-104 NORTH COUNTY AQUATIC CENTER $400,000 $350,000 ($50,000) (12.5)% 315-105 GIFFORD AQUATIC CENTER 600,000 300,000 (300,000) (50.0)% 315-107 911 COMMUNICATIONS 0 612,266 612,266 N/A 315-109 MAIN LIBRARY 358,512 0 (358,512) (100.0)% 315-112 NORTH COUNTY LIBRARY 1,397,391 2,275,000 877,609 62.8% 315-120 FIRE RESCUE 23,673,343 3,426,621 (20,246,722) (85.5)% 315-161 SHOOTING RANGE 97,500 0 (97,500) (100.0)% 315-210 PARKS 10,948,555 4,315,000 (6,633,555) (60.6)% 315-214 ROADS AND BRIDGES 15,392,644 16,217,000 824,356 5.4% 315-217 SANITARY LANDFILL 330,070 330,070 0 0.0% 315-220 FACILITIES MANAGEMENT 8,651,192 1,991,940 (6,659,252) (77.0)% 315-231 NATURAL RESOURCES 621,500 9,086,500 8,465,000 1362.0% 315-242 FLEET 150,000 0 (150,000) (100.0)% 315-243 PUBLIC WORKS 500,000 900,000 400,000 80.0% 315-249 ANIMALSERVICES 3,468,500 1,000,000 (2,468,500) (71.2)% 315-268 WATER COLLECTION 0 3,100,000 3,100,000 N/A 315-283 LAGOON 200,000 200,000 0 0.0 % 315-400 TAX COLLECTOR 717 1,541 824 114.9% 315-500 PROPERTY APPRAISER 717 1,541 824 114.9% 315-600 SHERIFF 19,832,010 7,528,398 (12,303,612) (62.0)% TOTAL EXPENSES $86,622,651 $51,635,877 ($34,986,774) (40.4)% 58 CONSITUTIONAL OFFICERS BUDGET REQUESTS �v ER �O CLERK OF THE CIRCUIT COURT BUDGET REQUEST W -W Lj CLERK OF THE CIRCUIT COURT Department 300 - Budget Comparison Admin 2026/2027 Recommended 2025/2026 2026/2027 Request+ Est. 2026/2027 Increase Percentage Description Budget Request Insurance Budget (Decrease) Change Budget Transfer- Clerk to the Board $1,557,687 $1,589,097 $1,629,477 $1,638,464 $80,777 5.2% Worker's Compensation $1,364 $1,351 $1,351 $1,351 ($13) -1.0% OPEB Expense $2,049 $5,777 $5,777 $5,777 $3,728 181.9% otalGeneralFund Request $1,561,100 $1,596,225 $1,636,605 $1,645,592 84,492 5.4% 61 Ryan L. Butler Clerk of Circuit Court & Comptroller 1801 27th Street Vero Beach, FL 32960 Telephone: (772) 226-3100 April 30, 2026 Honorable Deryl Loar, Chairman of the Board of County Commissioners, and Indian River County Board of County Commissioners 1801 27th Street Vero Beach, FL 32960 Dear Chairman Loar and Commissioners: �`A►6ouNTy%` �aea►K Attached please find our fiscal year 2027 budget in the amount of $1,596,225. This budget represents a 2.25%, or $35,125, increase over the previous fiscal year budget of $1,561,100. Included in the budget is a 4% cost of living increase for employees. Although Florida Statute 29.008 places the financial burden on the counties for funding maintenance and upgrades of supporting technology infrastructure, IT staff, and services of the Clerk of Circuit Court and Comptroller, we did not request such funding from the Board, with the exception of: 1) a portion of one existing full-time IT position which provides support of related technology infrastructure for the Comptroller and Clerk to the Board divisions, and 2) annual maintenance costs for software needed to transmit data through existing criminal justice information systems. We continue to fund all other court -related IT needs, including upgrades and maintenance of hardware and software, from recording fees in the various special revenue funds. In 2024 the Legislature amended the distribution schedule for recording fees and directed more of those fees into the special revenue funds. In the last two years the year-end fund balances have stabilized, compared to declines in seven of the prior eight years. I will continue to keep the Board informed of any changes in this revenue stream. If you or any member of the Board has any questions regarding my proposed budget, please do not hesitate to contact me. Sincerely, Ryan L. Butler Clerk of Circuit Court & Comptroller cc: John Titkanich, County Administrator Kristin Daniels, Budget Director Elissa Nagy, Chief Deputy Comptroller 62 Indian River County Comptroller/Clerk to the Board/IT Account Name Full Time Personnel Part Time Personnel Overtime Social Security Retirement Insurance Workers Compensation OPEB Medicare Professional Services Travel & Meetings Postage Maintenance -Office Equipment Outside Printing Office Supplies Computer Software Subscriptions/Books Professional Dues Lease Payments G&A Allocation Proposed FY 2027 $ 911,305 76,588 1,500 61,342 161,225 199,538 1,351 5,777 14,346 3,500 11,000 250 500 5,000 11,000 71,750 250 5,000 1,250 103,120 Total Budget $ 1,645,592 Recap FTE I Proposed FY 2027 Full Time Comptroller, Clerk to Board, IT 13.100 Part Time Comptroller, Clerk to Board, IT 1.148 Total FTE 14.248 63 Approved FY 2026 $ 863,589 89,000 1,500 59,153 165,818 141,424 1,364 2,049 13,834 4,200 11,000 250 500 5,000 10,000 78,450 250 4,500 1,250 107,969 $ 1,561,100 Approved FY 2026 13.750 1.804 15.554 Mr. Ryan L. Butler Clerk of the Court & Comptroller 1801 27th Street Vero Beach, FL 32960 Dear Mr. Butler: Comptroller/Clerk to the Board/IT Only The Budget Office is again requesting the following information to aid us in preparing the 2026/2027 fiscal year budget: 13.75 Number of current full-time employees (fiscal year 2025/2026) 1.804 Number of current part-time employees (fiscal year 2025/2026) 13.10 Number of requested full-time employees (fiscal year 2026/2027) 1.148 Number of requested part-time employees (fiscal year 2026/2027) 1.60 Number of employees with Single Health Insurance Coverage (2026/2027) 9.50 Number of employees with Dependent Health Ins. Coverage (2026/2027) 2.0 Employees - No Health Coverage 0 Number of employees classified as Special Risk Retirement for OPEB .-• Purposes (2026/2027) 13.10 Number of employees classified as Regular Retirement for OPEB Purposes (2026/2027) Have you provided funds for salary increases of any type (including one-time bonuses, top -out bonuses, etc.) in your 2026/2027 budget? If so, please provide the amount budgeted for these increases or bonuses. Yes, the amount budgeted for Comptroller/Clerk to the Board/IT staff is $46,405. This information is needed with your budget request on or before May 1, 2026. If you have any questions, please contact me. 64 Mr. Ryan L. Butler Clerk of the Court & Comptroller 1801 271h Street Vero Beach, FL 32960 Dear Mr. Butler: The Budget Office is again requesting the following information to aid us in preparing the 2026/2027 fiscal year budget: 72 Number of current full-time employees (fiscal year 2025/2026) 11 Number of current part-time employees (fiscal year 2025/2026) 73 Number of requested full-time employees (fiscal year 2026/2027) 11 Number of requested part-time employees (fiscal year 2026/2027) 30 Number of employees with Single Health Insurance Coverage (2026/2027) 33 Number of employees with Dependent Health Ins. Coverage (2026/2027) 10 -No Health Coverage 0 Number of employees classified as Special Risk Retirement for OPEB Purposes (2026/2027) 73 Number of employees classified as Regular Retirement for OPEB Purposes (2026/2027) Have you provided funds for salary increases of any type (including one-time bonuses, top -out bonuses, etc.) in your 2026/2027 budget? If so, please provide the amount budgeted for these increases or bonuses. Yes, the amount budgeted for Comptroller/Clerk to the Board/IT staff is $46,405. This information is needed with your budget request on or before May 1, 2026. If you have any questions, please contact me. 65 TAX COLLECTOR BUDGET REQUEST ►1 .-N ��co I� TAX COLLECTOR Department 400 - Budget Comparison 67 Estimated Admin Recommended 2025/2026 2026/2027 Increase Percentage Description Budget Budget (Decrease) Change Postage $30,000 $35,000 $5,000 16.67% Budget Transfer - Tax Collector $4,073,716 $4,719,480 $645,764 15.85% Worker's Compensation $5,834 $6,000 $166 2.85% Subtotal w/o OPEB $4,109,550 $4,760,480 $650,930 15.84% OPEB Expense $10,877 $32,193 $21,316 195.97% Total General Fund $4,120,427 $4,792,673 $672,246 16.31% MSTU Fund $262,375 $288,613 $26,238 10.00% Emergency Services District $788,050 $866,855 $78,805 10.00% SWDD $477,281 $525,009 $47,728 10.00% ^` Streetlighting Districts $14,331 $15,764 $1,433 10.00% Land Acquisition Bonds $38,820 $42,702 $3,882 n/a Total IRC Budget $5,701,284 $6,531,616 $830,332 14.6% Note: The Tax Collector does not have to submit her budget until August 1, 2026, so these are estimates made by County staff. Since the Tax Collector is a fee officer, this represents that portion of the budget the County expects to pay in excess of fees received for FY 2026/2027. 67 PROPERTY APPRAISER BUDGET REQUEST %v EIl ��O PROPERTY APPRAISER Department 500 - Budget Comparison Subtotal w/oOPEB 4,621,231 4,761,010 Admin 139,779 3.0% OPEB Expense 2025/2026 2026/2027 Recommended Increase Percentage Description Budget Request 2026/2027 Budget (Decrease) Change General Fund, $4,778,209 $4,778,209 $151,167 3.3% Emergency Services District Budget Transfer- Property Appraiser $4,521,631 $4,658,010 $4,658,010 $136,379 3.0% Postage $75,000 $75,000 $75,000 $0 0.0% Worker's Compensation $24,600 $28,000 $28,000 $3,400 13.8% Subtotal w/oOPEB 4,621,231 4,761,010 4,761,010 139,779 3.0% OPEB Expense $5,811 $17,199 $17,199 $11,388 196.0% Total General Fund $4,627,042 $4,778,209 $4,778,209 $151,167 3.3% Emergency Services District $755,265 $783,045 $783,045 $27,780 3.7% Environmentally Sensitive Land Bonds $25,012 $24,793 $24,793 ($219) -0.9% Total Taxing Funds Budget $5,407,319 $5,586,047 $5,586,047 $178,728 3.3% Solid Waste $305,142 $336,098 $336,098 $30,956 10.1% Non -Ad Valorem Assessments 12,320 12,342 12,342 22 0.2% Total Taxing Funds, Solid Waste .d=&L Streetlighitng Districts $5,724,781 $5,934,487 $5,934,487 $209,706 3.7% 69 Wesley Davis, CFA INDIAN RIVER COUNTY PROPERTY APPRAISER "Your Property Is Our Priority" 1800 27th Street m Vero Beach, FL 32960 772-226-1469 June 1, 2026 Kristin Daniels Management & Budget Director 1801 27th Street Vero Beach, FL 32960 RE: 2026-2027 Budget Dear Kristin, In compliance with Section 195.087, Florida Statutes, please find attached the proposed budget for the 2026-2027 IRC Property Appraiser's Office for the period of October 1, 2026 through September 30, 2027. This budget conforms to the requirements and specifications in the Property Appraiser's Instruction Workbook which is provided annually by the Florida Department of Revenue. I certify the information contained herein is a true and accurate presentation of our work program during this period and of our expenditures indicated during prior periods. Sincerely, Wesley Davis, CFA Indian River County Property Appraiser (772) 567-80oo n Fax: (772) 770-5087 ht ��www.i� rcpa org DR -484, R. 12,/14 Rule 1213-16.002, F.A.C. Provisional BUDGET REQUEST FOR PROPERTY APPRAISERS I, Wesley Davis, the Property Appraiser of Indian River County, Florida, certify the proposed budget for the period of October 1, 2026, through September 30, 2027, contains information that is an accurate presentation of our work program during this period and expenditures during prior periods (section 195.087, F.S.). weary Daae Property Appraiser Signature 71 6/1/2026 Date BUDGET REQUEST FOR PROPERTY APPRAISERS SUMMARY OF THE 2026-27 BUDGET BY APPROPRIATION CATEGORY Indian River COUNTY EXHIBIT A ACTUAL APPROVED ACTUAL AMOUNT APPROPRIATION EXPENDITURES BUDGET EXPENDITURES REQUEST APPROVED CATEGORY AMOUNT % AMOUNT 2024-25 2025-26 3/31/26 2026-27 2026-27 (1) (2) (3) (4) (5) (6) (6a) (7) (8) (8a) PERSONNEL SERVICES 3,973,913 4,462,626 2,088,733 4,441,440 (21,186) -0.47/,) (Sch. 1-1A) OPERATING EXPENSES 949,588 1,120,805 621,153 1,138,198 17,393 1.55", (Sch. II) OPERATING CAPITAL OUTLAY 65,790 49,255 (49,255) -100.00'' , (Sch. III) NON-OPERATING 160,230 384,908 224,678 140.22'', (Sch. IV) TOTAL EXPENDITURES $4,989,291 $5,792,916 $2,709,886 $5,964,546 $171,630 2.96% NUMBER OF POSITIONS 39 39 COL (5) - (3) COL (6)/ (3) DETAIL OF PERSONNEL SERVICES SCHEDULE IA Indian River OBJECT CODE ACTUAL EXPENDITURES 2024-25 APPROVED BUDGET 2025-26 ACTUAL EXPENDITURES 3/31/26 REQUEST 2026-27 AMOUNT APPROVED 2026-27 AMOUNT (1) (2) (3) (4) (5) (6) (6a) (7) PERSONNEL SERVICES: II OFFICIAL 163,351 168,447 84,224 168,447 12 EMPLOYEES (REGULAR) 2,596,468 2,907,732 1,372,288 2,907,599 (133) 0.0011, 13 EMPLOYEES (TEMPORARY) ----- 14 OVERTIME ----- 15 SPECIAL PAY 3-x,153 36,750 18,375 38,000 1,250 3.40% 21 FICA 2152 REGULAR 203,972 238,139 107,453 238,225 86 0.04% 2153 OTHER ----- 22 RETIREMENT 2251 OFFICIAL 94,176 91,922 45,961 92,646 724 0.79% 2252 EMPLOYEE 234,064 275,168 130,523 284,104 8,936 3.25% 2253 SMS/SES 180,510 183,296 79,558 172,432 (10,864) -5.93`7 2254 DROP 84,588 94,579 47,532 72,140 1 (22,439) -23.72% 23 LIFE & HEALTH INSURANCE 382,632 466,593 202,819 467,847 1,254 0.27% 24 WORKER'S COMPENSATION ----- 25 UNEMPLOYMENT COMP. - - TOTAL PERSONNEL SERVICES $3,973,913 $4,462,626 $2,088,733 $4,441,440 ($21,186) 1 -0.47% Post this total to Post this total to Post this total to Post this total to Col. (5) - (3) Col. (6)/ (3) Col.(2) Ex. A Col. (3) Ex. A Col. (4) Ex. A Col. (5) Ex. A DETAIL OF OPERATING EXPENSES Indian River SCHEDULE II OBJECT CODE ACTUAL EXPENDITURES 2024-25 APPROVED BUDGET 2025-26 ACTUAL EXPENDITURES 3/31/26 REQUEST 2026-27 AMOUNT APPROVED 2026-27 AMOUNT (1) (2) (3) (4) (5) (6) (6a) (7) OPERATING EXPENSES: 31 PROFESSIONAL SERVICES 3151 E.D.P. 152,082 213,800 106,053 186,374 (27426) -12.83% 3152 APPRAISAL 15,500 17,000 4,500 19,500 2500 14.71% 3153 MAPPING ----- 3154 LEGAL 44,410 50,000 14,235 65,000 15000 30.00% 3159 OTHER ----- 32 ACCOUNTING & AUDITING 14,500 16,500 7,680 17,000 500 3.o3,,(, 33 COURT REPORTER ----- 34 OTHER CONTRACTUAL 170,477 167,478 118,822 165,867 (1611) -0.96% 40 TRAVEL 43,797 61,674 14,637 62,716 1042 1.69% 41 COMMUNICATIONS 33,537 55,000 24,789 25,000 (30000) -54.55% 42 TRANSPORTATION 4251 POSTAGE 31,530 34,367 24,753 34,612 747; 0.71 " 4252 FREIGHT ----- 43 UTILITIES ----- 44 RENTALS & LEASES 4451 OFFICE EQUIPMENT 8,660 8,630 5,094 8,630 4452 VEHICLES ----- 4453 OFFICE SPACE ----- 4454 E.D.P. 31,176 31,200 15,588 31,200 45 INSU12 ONCE & SURETY 11,400 13,300 �4 11,400 12,350 (970) -7.14% DETAIL OF OPERATING EXPENSES Indian River SCHEDULE II OBJECT CODE ACTUAL EXPENDITURES 2024-25 APPROVED BUDGET 2025-26 ACTUAL EXPENDITURES 3/31/26 REQUEST 2026-27 N R WIVI 71111 AMOUNT APPROVED 2026-27 AMOUNT (1) (2) (3) (4) (5) (6) (6a) (7) 46 REPAIR & MAINTENANCE 4651 OFFICE EQUIPMENT 2,879 11,000 2,364 6,000 (5,000) -45.45% 4652 VEHICLES 10,815 20,000 3,979 18,500 (1,500) -7.50% 4653 OFFICE SPACE ----- 4654 E.D.P. 250,977 281,051 214,750 281,051 47 PRINTING & BINDING 13,932 18,000 5,288 20,000 2,000 11.11 ", 49 OTHER CURRENT CHARGES - - 4951 LEGAL ADVERTISEMENTS 50 200 50 200 4952 AERIAL PHOTOS 73,800 73,800 ----- 4959 OTHER ----- 51 OFFICE SUPPLIES 23,265 19,100 14,728 19,100 52 OPERATING SUPPLIES 46,061 43,000 8,422 47,438 4,438 10.32% 54 BOOKS & PUBLICATIONS IL 1wr 5451 BOOKS 1,180 2,000 7H7 2,000 5452 SUBSCRIPTIONS ----- 5453 EDUCATION 18,350 32,505 10,508 25,860 (6,645) -20.44% 5454 DUES/MEMBERSHIPS 24,709 25,000 12,735 16,000 (9,000) -36.00% TOTAL OPERATING EXPENSES $949,588 $1,120,805 $621,153 $1,138,198 $17,393 1.55% Post this total to Post this total to Post this total to Post this total to Col. (5) - (3) Col. (6) / (3) Col. (2) Ex. A Col. (3) Ex. A Col. (4) Ex. A Col. (5) Ex. A. DETAIL OF OPERATING CAPITAL OUTLAY SCHEDULE III Indian River OBJECT CODE ACTUAL EXPENDITURES 2024-25 APPROVED BUDGET 2025-26 ACTUAL EXPENDITURES 3/31/26 REQUEST 2026-27 AMOUNT APPROVED 2026-27 AMOUNT (1) (2) (3) (4) (5) (6) (6a) (7) CAPITAL OUTLAY: 64 MACHINERY & EQUIPMENT 6451 E.D.P. ----- 6452 OFFICE FURNITURE ----- 6453 OFFICE EQUIPMENT ----- 6454 VEHICLES 65,790 49,255 (49,255) -100.00% 66 BOOKS ----- 68 INTANGIBLE ASSETS ----- TOTAL CAPITAL OUTLAY $65,790 $49,255 ($49,255) -100.00% Post this total to Post this total to Post this total to Col. (2) Ex. A Col. (3) Ex. A Col. (4) Ex. A Post this total to Col. (5) - (3) Col. (6) / (3) Col. (5) Ex. A. OPERATING CAPITAL OUTLAY (CONT.) DETAIL OF EQUIPMENT REQUESTED Indian River INSTALLMENT PURCHASES SCHEDULE III A ITEM TOTAL CONTRACT COST MONTH AND YEAR PURCHASED LENGTH OF CONTRACT REQUEST 2026-27 OTHER CAPITAL ITEMS UNIT ITEM PRICE QUANTITY REPLACE REQUEST NEW 2026-27 Post this total to Post this total to Col. (5) - (3) Col. (6) / (3) Col. (3) Ex. A Col. (5) Ex. A J ) J DETAIL OF NON-OPERATING SCHEDULE IV Indian River ACTUAL APPROVED ACTUAL 101404wiww1m AMOUNT EXPENDITURES BUDGET EXPENDITURES REQUEST AMOUNT APPROVED OBJECT CODE 2024-25 2025-26 3/31/26 2026-27 2026-27 (1) (2) (3) (4) (5) (6) (6a) (7) NON-OPERATING: 91 E.D.P. CONTRACT RESERVE ----- 92 OTHER CONTRACT RESERVE ----- 93 SPECIAL CONTINGENCY 150,230 374,908 224,678 149.56% 94 EMERGENCY CONTINGENCY 10,000 10,000 TOTAL NON-OPERATING $160,230 $384,908 $224,678 140.22% Post this total to Post this total to Col. (5) - (3) Col. (6) / (3) Col. (3) Ex. A Col. (5) Ex. A J ) J Wesley Davis, CFA INDIAN RIVER COUNTY PROPERTY APPRAISER "Your Property Is Our Priority" 1800 271h Street o Vero Beach, FL 32960 772-226-1469 June 1, 2026 Kristin Daniels, Director Office of Management and Budget 1801 27th Street Vero Beach, FL 32960 Dear Kristin, Please find enclosed the totals for health insurance for the 2026-2027 fiscal year. We have added to our contingency account $142,668 for the projected increase in health care premiums. Also included in our budget submission are contingency figures for the COLA and Merit increases for our staff as well as the corresponding FICA and retirement expenses totaling $222,709. When a guideline from your office becomes available on County approved General Wage and Pay Progression Increases, we would like to request a letter of verification from your office so we may complete our pay adjustments and any necessary budget adjustments. We appreciate your assistance with completing our budget. Please let me know if you have any further questions. Best regards, Wesley Davis, CFA Indian River County Property Appraiser (772) 567-8000 0 Fax (772) 770-5087 htt�Www.ircga org Wesley Davis INDIAN RIVER COUNTY PROPERTY APPRAISER "Your Property Is Our Priority" 1800 2711' Street e Vero Beach, FL 32960 772-226-1469 June 1, 2026 Kristin Daniels, Director Office of Management & Budget 1801 27th Street Vero Beach, FL 32960 Dear Kristin, As an estimate, we project the Board's portion of the 2026-2027 Property Appraisers' budget to be as follows: General Fund $ 4,397,027 MSTU $ 260,983 Emergency Services $ 783,045 Land Bond $ 24,793 These are working figures and may change depending on the final approved budget. Respectfully submitted, Wesley Davis, CFA Indian River County Property Appraiser 0 Fax: (772) 770-5087 http //www i� rcoa.org Wesley Davis, CFA INDIAN RIVER COUNTY PROPERTY APPRAISER "Your Property Is Our Priority" 1800 27'" Street o Vero Beach, FL 32960 772-226-1469 June 1, 2026 Revised June 29, 2026 Revised July 1, 2026 Kristin Daniels, Director Office of Management and Budget 180127 1h Street Vero Beach, FL 32960 Dear Kristin, We have completed our fees for the 2026-2027 fiscal year related to MSBU, Street Lighting, Solid Waste, Stormwater Improvements, and Universal Waste Collection. Solid Waste $247,695 Universal Waste Collection $ 88,403 Street Lighting: Floralton Beach SLD $ 49 Gifford SLD $ 1,266 Glendale SLD $ 67 Ixora Park SLD $ 175 Laurel CT SLD $ 30 Laurelwood SLD $ 223 Moorings SLD $ 219 Oceanside SLD $ 43 Oslo Park SLD $ 670 Porpoise PT SLD $ 5 Rockridge St SLD $ 23 Roseland Rd ST SLD $ 44 Royal Poinciana PK SLD $ 410 Tierra Linda SLD $ 75 Vero High SLD $ 2,355 Vero Shores SLD $ 141 Walker's Glen SLD $ 24 Whispering Pines SLD $ 43 (772) 567-8000 fl Fax: (772) 770-5087 http://www.ircpa.or-q 81 MSBU: Vero Lake Estates MSBU $ 5,050 West Wabasso MSBU $ 133 E Gifford Water Shed MSBU $ 38 Storm Water Improvements: Waters Edge Culvert Replacement $ 604 North County Water $ 504 Rain Tree Corner Culvert $ 937 Respectfully submitted, Weer&*Dacia Wesley Davis, CFA Indian River County Property Appraiser 82 Wesley Davis Property Appraiser 1800 271' Street Vero Beach, FL 32960 Dear Mr. Davis, The Budget Office is again requesting the following information to aid us in preparing the 2026/2027 fiscal year budget - 39 Number of current full-time employees (fiscal year 2025/2026) Number of current part-time employees (fiscal year 2025/2026) Number of requested full-time employees (fiscal year 2026/2027) Number of requested part-time employees (fiscal year 2026/2027) p r b Number of employees with Single Health Insurance Coverage (2026/2027) % Number of employees with Dependent Health Ins. Coverage (2026/2027) (0- Number of employees classified as Special Risk Retirement for OPEB Purposes (2026/2027) 3 q ! Number of employees classified as Regular Retirement for OPEB Purposes (2026/2027) Have you provided funds for salary increases of any type (including one-time bonuses, top -out bonuses, etc ) in your 2026/2027 budget? If so, please provide the amount budgeted for these increases or bonuses. This information is needed with your budget request on or before June 1, 2026. If you have any questions, please contact me. 83 SHERIFF BUDGET REQUEST z� :1 Al"N Sheriff's Office Department 600 - Comparison to Original Budget Admin Recommended Comparison Compared to Original Budget Compared to 3/31/2026 Budget Compared to Adjusted Budget 2025/2026 Admin Budget at 2025/2026 Recommended 2025/2026 3/31/2026 Budget with 2026/2027 2026/2027 Increase Percentage Increase Percentage Increase Percentage Description Budget (Including Agreement Budget Request Budget (Decrease) Change (Decrease) Change (Decrease) Change General Fund Draw $81,930,544 $82,171,214 $85,671,214 $88,320,120 $88,320,120 $6,389,576 7.80% $6,148,906 7.48% $2,648,906 3.09% Worker's Compensation $1,225,551 $1,225,551 $1,225,551 $1,312,628 $1,312,628 $87,077 7.11% $87,077 7.11% $87,077 7.11% OPEB Expense $228,988 $228,988 $228,988 $938,891 $938,891 $709,903 310.02% $709,903 310.02% $709,903 310.02% Total General Fund $83,385,083 $83,625,753 $87,125,753 $90,571,639 $90,571,639 $7,186,556 8.62% $6,945,886 8.31% $3,445,886 3.96% 911 Surcharge (Fund 120) $251,084 $251,084 $251,084 $280,800 $280,800 $29,716 11.84% $29,716 11.84% $29,716 11.84% Optional Sales Tax-Vehicles/Radios $2,137,305 $2,137,305 $2,137,305 $2,421,033 $2,421,033 $283,728 13.28% $283,728 13.28% $283,728 13.28% Total Sheriff Request $85,773,472 $86,014,142 $89,514,142 $93,273,472 $93,273,472 $7,500,000 8.74% $7,259,330 8.44% $3,759,330 4.20% Sheriff Electric $780,000 $780,000 $780,000 $780,000 $780,000 $0 0.00% $0 0.00% $0 0.00% Inmate Medical $0 $650,000 $650,000 $650,000 $650,000 $650,000 n/a $0 0.00% $0 0.00% Total Sheriff Expenses $86,553,472 $87,444,142 $90,944,142 $94,703,472 $94,703,472 1 $8,150,000 9.42%1 $7,259,330 8.30%1 $3,759,330 4.13% INDIAN RIVER COUNTY SHERIFF'S OFFICE SSNSVOLSNCE- INT`GRITY - PROFESSIONALISM - TRANSPARENCY Budget Certificate As of 05/01/2026 As required by Chapter 30.49(2) (a), I hereby certify that the proposed expenditures requested from the General Fund and Optional Sales Tax Fund for the Fiscal Year 2026-2027, are reasonable and necessary for the proper and efficient operation of the Indian River County Sheriff's Office. Further, the functional distributions are as follows: Capital Outlay - OST Law - 2,421,033 Court Total FY26/27 Budget Enforcement Corrections Services 100% 521 523 711 Total Allocation % Personnel Services 47,631,672 22,886,593 4,626,391 75,144,655 80.56% Operating Expense 12,354,794 3,030,309 103,181 15,488,284 16.61% Capital Outlay - GF 219,500 - - 219,500 0.24% Capital Outlay - OST 2,421,033 - - 2,421,033 2.60% Total FY26/27 Budget 62,626,998 25,916,902 4,729,572 93,273,472 100% In addition to my budget request, pursuant to F.S.S. 30.49(6)(7), Sheriff's reserves are to be budgeted in the County's General Fund Reserves for Contingency based on 1.5% of the total approved FY27 Sheriff's Office Budget. Respectfully submitted, Sheriff 86 USER FEES INDIAN RIVER COUNTY SHERIFF "S OFFICE BENEVOLENCE - INTEGRITY - PROFESSIONALISM - TRANSPARENCY Revenues As of 05/01/2026 Estimated Estimated 2025-2026 2026-2027 Civil Process Fees 68,701 67,646 Depart. of Children & Families Cases 8,026 5,874 Informational Reports 16,672 50,244 Fingerprinting 6,595 5,361 911 Surcharge 251,084 280,800 MISCELLANEOUS Indian River School District 1,794,917 2,044,917 Indian River Charter And Private Schools 514,116 548,183 Restitution - - SCAAP Grant (Jail) 30,158 - Social Security Inmate Incentive 17,200 15,700 TOTAL REVENUES 2,707,468 3,018,725 87 INDIAN RIVER COUNTY SHERIFF'S OFFICE r Breakdown by Function As of 05/01/2026 88 LAW COURT ENFORCEMENT CORRECTIONS SERVICES S21 S23 711 TOTAL PERSONNEL SERVICES EXECUTIVE SALARY 236,917 - 236,917 REGULAR SALARIES 29,620,600 14,117,669 2,849,814 46,588,083 OVERTIME 802,492 370,822 26,686 1,200,000 INCENTIVE 635,261 234,615 52,945 922,821 INCENTIVE, SHERIFF 1,560 - - 1,560 FICA TAXES 2,365,791 1,120,119 224,848 3,710,758 RETIREMENT CONTRIBUTIONS 8,788,745 4,422,379 965,411 14,176,535 LIFE & HEALTH INSURANCE 3,619,175 1,804,058 329,715 5,752,948 LONG TERM DISABILITY 75,036 35,861 7,203 118,100 DENTAL INSURANCE 87,679 42,353 7,926 137,958 VISION INSURANCE 30,161 14,569 2,726 47,456 WORKERS' COMPENSATION (INC. AD&D) 794,081 420,711 97,836 1,312,628 OTHER POST EMPLOYMENT BENEFITS 574,773 303,437 67,287 938,897 Total Personnel Services 47,631,672 22,886,593 4,626,391 75,144,6SS OPERATING EXPENSES PROFESSIONAL SERVICES 200,907 561,125 - 762,032 CONTRACTED SERVICES 5,910,015 1,200,136 68,661 7,178,812 INVESTIGATIONS 100,375 - - 100,375 TRAVEL/TRANSPORTING PRISONERS 24,375 55,000 79,375 COMMUNICATION SERVICES 469,945 7,200 - 477,145 POSTAGE & FREIGHT 54,706 13,785 1,030 69,521 UTILITY SERVICES 57,900 4,000 - 61,900 RENTALS & LEASES 437,098 39,312 - 476,410 INSURANCE 916,424 55,323 482 972,229 REPAIRS & MAINTENANCE 797,710 407,588 - 1,205,298 PRINTING & BINDING 450 10,000 10,450 COMMUNITY AWARENESS/EMPDEVEL 48,950 800 500 50,250 OTHER CHARGES & OBLIGATIONS 32,500 2,000 - 34,500 OFFICE SUPPLIES 70,620 26,825 1,000 98,445 OPERATING SUPPLIES 2,689,459 603,242 31,097 3,323,798 OPERATING EQUIPMENT 352,978 18,350 - 371,328 PUBLICATIONS & MEMBERSHIPS 152,382 10,713 411 163,506 TRAINING 38,000 14,910 - 52,910 Total Operating Expense 12,354,794 3,030,309 103,181 15,488,284 CAPITAL OUTLAY EQUIPMENT/FURNITURE/MACHINERY - GF 219,500 - 219,500 EQUIPMENT/FURNITURE/MACHINERY - OST 2,421,033 2,421,033 Total Capital Outlay 2,640,533 - 2,640,533 TOTAL 62,626,998 25,916,902 4,729,572 93,273,472 88 INDIAN RIVER COUNTY SHERIFF'S OFFICE 2 Year Budget Comparison As of 05/01/2026 Approved Requested Object Budget Budget Code Description 2025-2026 2026-2027 $ Change 011 EXECUTIVE SALARY 236,917 236,917 - 012 REGULAR SALARIES 45,138,945 46,588,083 1,449,138 014 OVERTIME 1,200,000 1,200,000 - 015 INCENTIVE 849,278 922,821 73,543 016 INCENTIVE, SHERIFF 1,560 1,560 - 021 FICATAXES 3,666,362 3,710,758 44,396 022 RETIREMENT CONTRIBUTIONS 13,631,507 14,176,535 545,028 023 LIFE & HEALTH INSURANCE 5,715,886 5,752,948 37,062 027 LONG TERM DISABILITY 117,114 118,100 986 028 DENTAL INSURANCE 36,162 137,956 101,796 029 VISION INSURANCE 154,406 47,456 (106,950) 024 WORKERS' COMPENSATION (INC. AD&D) 1,197,151 1,312,628 115,477 026 OTHER POST EMPLOYMENT BENEFITS 228,988 938,891 709,903 TOTAL PERSONNEL SERVICES 72574,276 75,144,655 2,970,379 OPERATING EXPENSES 031 PROFESSIONAL SERVICES 605,983 762,032 156,049 034 CONTRACTED SERVICES 6,693,793 7,178,812 485,019 035 INVESTIGATIONS 119,375 100,375 09,000) 040 TRAVEL/TRANSPORTING PRISONERS 46,700 79,375 32,675 041 COMMUNICATION SERVICES 526,958 477,145 (49,813) 042 POSTAGE & FREIGHT 74,221 69,521 (4,700) 043 UTILITY SERVICES 62,800 61,900 (900) 044 RENTALS & LEASES 459,684 476,410 16,726 045 INSURANCE 952,327 972,229 19,902 046 REPAIRS & MAINTENANCE 1,358,061 1,205,298 052,763) 047 PRINTING & BINDING 20550 10,450 00,100) 048 COMMUNITY AWARENESS/EMPDEVEL 47,825 50,250 2,425 049 OTHER CHARGES & OBLIGATIONS 87,310 34,500 (52,810) 051 OFFICE SUPPLIES 148,907 98,445 (50,462) 052 OPERATING SUPPLIES 3,259,234 3,323,798 64,564 052E OPERATING EQUIPMENT 152,403 371,328 218,925 054 PUBLICATIONS & MEMBERSHIPS 161,985 163,506 1,521 055 TRAINING 63,840 52,910 (10,930) TOTAL OPERATING EXPENSE 14,841,956 15,488,284 646,328 CAPITAL OUTLAY 064 EQUIPMENT/FURNITURE/MACHINERY - GF 064 EQUIPMENT/FURNITURE/MACHINERY - OST TOTAL CAPITAL OUTLAY TOTAL BUDGET COMPARISON 119,935 219,500 99,565 2,137,305 2,421,033 283,728 2,257,240 2,640,533 383,293 89,273,472 93,273,472 4,000,000 Percentage increase over prior year's approved budget 4.48% 89 �- INDIAN RIVER COUNTY SHERIFF'S OFFICE BENEVOLENCE - INTEGRITY - PR0FE5510NAL15M - TRAN5PARENCY LAW ENFORCEMENT INDIAN RIVER COUNTY 'SHERIFF'S OFFICE Law Enforcement - 2 Year Budget Comparison As of 05/01/2026 91 Approved Requested Object Budget Budget Code Description 2025-2026 2026-2027 PERSONNEL SERVICES 011 EXECUTIVE SALARY 236,917 236,917 012 REGULAR SALARIES 28,335,980 29,620,600 014 OVERTIME 802,492 802,492 015 INCENTIVE 592,603 635,261 016 INCENTIVE, SHERIFF 1,560 1,560 021 FICA TAXES 2,328,759 2,365,791 022 RETIREMENT CONTRIBUTIONS 8,224,147 8,788,745 023 LIFE & HEALTH INSURANCE 3,538,857 3,619,175 027 LONG TERM DISABILITY 73,349 75,036 028 DENTAL INSURANCE 22,680 87,679 029 VISION INSURANCE 96,840 30,161 024 WORKERS'COMPENSATION(INC.AD&D) 722,563 794,081 026 OTHER POST EMPLOYMENT BENEFITS 140,780 574,173 TOTAL PERSONNEL SERVICES 45,117,527 47,631,672 OPERATING EXPENSES 031 PROFESSIONAL SERVICES 185,166 200,907 034 CONTRACTED SERVICES 5,432,773 5,910,015 035 INVESTIGATIONS 119,375 100,375 040 TRAVEL 6,700 24,375 041 COMMUNICATION SERVICES 526,958 469,945 042 POSTAGE & FREIGHT 60,561 54,706 043 UTILITY SERVICES 59,300 57,900 044 RENTALS & LEASES 431,898 437,098 045 INSURANCE 949,549 916,424 046 REPAIRS & MAINTENANCE 865,129 797,710 047 PRINTING & BINDING 5,550 450 048 COMMUNITY AWARENESS/EMPDEVEL 47,325 48,950 049 OTHER CHARGES & OBLIGATIONS 81,510 32,500 051 OFFICE SUPPLIES 84,082 70,620 052 OPERATING SUPPLIES 2572,920 2,689,459 052E OPERATING EQUIPMENT 125,163 352,978 OS4 PUBLICATIONS & MEMBERSHIPS 147,086 152,382 055 TRAINING 47,500 38,000 TOTAL OPERATING EXPENSE 11,748,545 12,354,794 CAPITAL OUTLAY 064 EQUIPMENT/FURNITURE/MACHINERY - GF 119,935 219,500 064 EQUIPMENT/FURNITURE/MACHINERY - OST 2,137,305 2,421,033 TOTAL CAPITAL OUTLAY 2,257,240 2,640,533 TOTAL COMPONENT 521 -LAW ENFORCEMENT 59,123,312 62,626,998 91 INDIAN RIVER COUNTY SHERIFF'S OFFICE BENEVOLENCE - INTEGRITY - PROFESSIONALISM - TRANSPARENCY Law Enforcement - Capital Outlay As of 05/01/2026 Component Name Description Maintenance HVAC Replacements Fleet Management Unit Replacement Vehicles & Equipment Procurement Unit Radio Equipment TOTAL LAW ENFORCEMENT 92 Request 6441 6443 6444 Auto Radio Other Total - 219,500 219,500 2,174,033 - - 2,174,033 247,000 247,000 2,174,033 247,000 219,500 2,640,533 INDIAN RIVER COUNTY SHERIFF -S OFFICE BENEVOLENCE - INTEGRITY - PROPESSIONALI5M - TRANSPARENCY CORRECTIONS INDIAN RIVER COUNTY 'SHERIFF'S OFFICE Corrections - 2 Year Budget Comparison As of 05/01/2026 Object Code Description PERSONNEL SERVICES 012 REGULAR SALARIES 014 OVERTIME 015 INCENTIVE 021 FICA TAXES 022 RETIREMENT CONTRIBUTIONS 023 LIFE & HEALTH INSURANCE 027 LONG TERM DISABILITY 028 DENTAL INSURANCE 029 VISION INSURANCE 024 WORKERS'COMPENSATION(INC.AD&D) 026 OTHER POST EMPLOYMENT BENEFITS TOTAL PERSONNEL SERVICES 031 PROFESSIONAL SERVICES 034 CONTRACTED SERVICES 035 INVESTIGATIONS 040 TRAVELARANSPORTING PRISONERS 041 COMMUNICATION SERVICES 042 POSTAGE & FREIGHT 043 UTILITY SERVICES 044 RENTALS & LEASES 045 INSURANCE 046 REPAIRS & MAINTENANCE 047 PRINTING & BINDING 048 COMMUNITY AWARENESS/EMPDEVEL 049 OTHER CHARGES & OBLIGATIONS 051 OFFICE SUPPLIES 052 OPERATING SUPPLIES 052E OPERATING EQUIPMENT 0S4 PUBLICATIONS & MEMBERSHIPS 055 TRAINING TOTAL OPERATING EXPENSE CAPITAL OUTLAY 064 EQUIPMENT/FURNITURE/MACHINERY - GF 064 EQUIPMENT/FURNITURE/MACHINERY - OST TOTAL CAPITAL OUTLAY TOTAL COMPONENT 523 - CORRECTIONS Approved Budget 2025-2026 Requested Budget 2026-2027 13,813,717 14,117,669 370,822 370,822 219,405 234,615 1,099,926 1,120,119 4,454,455 4,422,379 1,812,289 1,804,058 35,983 35,861 11,277 42,353 48,151 14,569 386,941 420,711 72,356 303,437 22A25= 22ANW4593 420,817 561,125 1,172,275 1,200,136 40,000 55,000 - 7,200 12,010 13,785 3,500 4,000 27,786 39,312 2,100 55,323 492,932 407,588 15,000 10,000 - 800 4,600 2,000 52,825 26,825 596,223 603,242 26,640 18,350 14,268 10,713 16,340 14,910 2,897,316 3,030,309 25,222,638 25,916,902 94 n Component Name INDIAN RIVER COUNTY SHERIFF'S OFFICE BGNGV0L6NC6 - INTEGRITY- PROPHSSIONALISM- TRANSPARENCY Corrections - Capital Outlay As of 05/01/2026 Description TOTAL CORRECTIONS 95 Request 6441 6443 6444 Auto Radio Other Total INDIAN RIVER COUNTY SHERIFF-S OFFICE BENEVOLENCE - INTEGRITY PROFE5510NAL15M - TRANSPARENCY COURT SERVICES INDIAN 4RIVERoCOUNTY SHERIFF'S OFFICE 10 97 Court Services - 2 Year Budget Comparison As of 05/01/2026 Approved Requested Object Budget Budget Code Description 2025-2026 2026-2027 PERSONNEL SERVICES 012 REGULAR SALARIES 2,989,248 2,849,814 014 OVERTIME 26,686 26,686 015 INCENTIVE 37,270 52,945 021 FICA TAXES 237,677 224,848 022 RETIREMENT CONTRIBUTIONS 952,905 965,411 023 LIFE & HEALTH INSURANCE 364,740 329,715 027 LONG TERM DISABILITY 7,782 7,203 028 DENTAL INSURANCE 2,205 7,926 029 VISION INSURANCE 9,415 2,726 024 WORKERS' COMPENSATION (INC. AD&D) 87,646 97,836 026 OTHER POST EMPLOYMENT BENEFITS 75,852 67,287 TOTAL PERSONNEL SERVICES 4,731,426 4,626,391 OPERATING EXPENSES 031 PROFESSIONAL SERVICES - - 034 CONTRACTED SERVICES 88,745 68,661 035 INVESTIGATIONS - - 040 TRAVEL 041 COMMUNICATION SERVICES - - 042 POSTAGE & FREIGHT 1,650 1,030 043 UTILITY SERVICES - - 044 RENTALS & LEASES - - 045 INSURANCE 678 482 046 REPAIRS & MAINTENANCE - - 047 PRINTING & BINDING - - 048 COMMUNITY AWARENESS/EMPDEVEL Soo 500 049 OTHER CHARGES & OBLIGATIONS 1,200 - 051 OFFICE SU PPLIES 12,000 1,000 052 OPERATING SUPPLIES 90,091 31,097 052E OPERATING EQUIPMENT 600 - 054 PUBLICATIONS & MEMBERSHIPS 631 411 055 TRAINING - - TOTAL OPERATING EXPENSE 196,095 103,181 CAPITAL OUTLAY 064 EQUIPMENT/FURNITURE/MACHINERY - GF - - 064 EQUIPMENT/FURNITURE/MACHINERY - OST - TOTAL CAPITAL OUTLAY - - TOTAL COMPONENT 711 -COURT SERVICES 4,927,521 4,729,572 10 97 Component Name INDIAN RIVER COUNTY SHERIFF -S OFFICE BENEVOLENCE -INTEGRITY -PROFESSIONALISM -TRANSPARENCY Court Services - Capital Outlay As of 05/01/2026 Request 6441 6443 6444 Description Auto Radio Other Total TOTAL COURT SERVICES - - - - 98 SUPERVISOR OF ELECTIONS BUDGET REQUEST r ORIV Supervisor Of Elections Department 700 - Budget Comparison A*IM\ Total General Fund Budget $2,421,325 $2,462,571 2026/2027 Admin $87,098 1.7% 2025/2026 Request+Est. Recommended Increase Percentage Description Budget 2026/2027 Request Insurance 2026/2027 Budget (Decrease) Change Total Budget $2,421,325 $2,462,571 $2,515,599 $2,508,423 $87,098 1.7% Transfer -Supervisor of Elections $2,417,661 $2,455,181 $2,508,209 $2,501,033 $83,372 3.4% OPEB Expense $1,937 $5,733 $5,733 $5,733 $3,796 196.0% Worker's Compensation $1,727 $1,657 $1,657 $1,657 ($70) -4.1% Total General Fund Budget $2,421,325 $2,462,571 $2,515,599 $2,508,423 $87,098 1.7% Total Budget $2,421,325 $2,462,571 $2,515,599 $2,508,423 $87,098 1.7% 10� 100 Lr,1� Leslie Swan Supervisor of Elections April 24, 2026 The Honorable Deryl Loar, Chairman Board of County Commissioners Indian River County 1801 271h Street, Bldg. A Vero Beach, FL 32960 Dear Chairman Loar: I am pleased to submit the Fiscal Year 2026 - 2027 budget for the Indian River County Supervisor of Elections Office for your review and consideration. This budget reflects our continued commitment to fiscal responsibility, transparency, and the delivery of excellent election services to our citizens. The Supervisor of Election's proposed budget includes two major capital projects focused on maintaining the security, reliability and efficiency of our operations. The first project involves strengthening our critical infrastructure. It has become necessary to relocate the server room to a more secure, interior location. The current server room is situated along an exterior wall with a window and is in close proximity to water lines, conditions that present avoidable environmental risks to sensitive equipment. Relocating this space will provide a more controlled environment and significantly reduce the likelihood of disruption. The total estimate cost for the server room relocation and network improvements is $43,000. The second capital project is the replacement of our existing firewall. Our system is nearing the end of its supported lifecycle and must be upgraded to ensure continued cybersecurity protection and operational reliability. The estimated cost for this replacement is $20,000. The team at the Elections Office has worked diligently to project the necessary costs contained in this proposed budget, while ensuing efficient use of county resources. I respectfully submit the attached FY 2026 - 2027 proposed budget for the Supervisor of Elections office in the amount of $2,462,571. Please do not hesitate to contact me should you have any questions or require further details regarding this budget. Sincerely yours, Leslie Rossway Swan Supervisor of Elections cc: Kristin Daniels, Director, Office of Management & Budget Enclosures ioi 4375 43rd Avenue • Vero Beach, FL 32967 1 Office: (772) 226-3440 1 Fax: (772) 770-5367 1 www.voteindianriver.gov " Indian River County- SUPERVISOR OF ELECTIONS LESLIE ROSSWAY SWAN Board of County Commissioners Summary of Budget by Appropriation Category F/Y 2026-2027 Dept. 001-700 Schedule 1 Page 1 Actual Estimated Total Approved Amount Expenditures Expenditures Expenditures Budget Requested Object Category Description 10/1/25-03/31/26 4/1/26-09/30/26 2025/2026 2025/2026 2026/2027 Salaries & Benefits/Schedule II 584,273 1,037,267 1,621,539 1,621,539 1,677,328 Schedule II Operating Expenditures 60,795 738,991 799,786 799,786 768,095 Schedule III Capital Outlay 0 0 0 - 63,000 Schedule IV Debt Service Schedule V Agencies/Nonprofit Schedule VI Transfers Out Schedule VII Contingency Schedule VII Cash Forward Schedule VI TOTAL EXPENDITURES $ 645,068 $ 1,776,258 $ 2,421,325 $ 2,421,325 $ 2,508,423 SUPERVISOR OF ELECTIONS - INDIAN RIVER COUNTY LESLIE ROSSWAY SWAN Dept. 001-700 Schedule II Page 2 Board of County Commissioners Detail of Salaries and Payroll Expenses FN 2026/2027 TOTAL SALARIES AND BENEFITS $ 584,273 $ 1,037,267 $ 103 1,621,539 $ 1,621,539 $ 1,677,328 Actual Estimated Total Approved Amount Object Category Expenditures Expenditures Expenditures Budget Requested Acct. # Description 10/1/25-03/31/26 4/1/26-09/30/26 2025/2026 2025/2026 2026/2027 11.11 Executive Salaries $ 84,223 $ 88,809 $ 173,032 $ 173,032 $ 173,000 11.12 Regular Salaries $ 180,372 $ 154,790 $ 335,162 $ 335,162 $ 399,255 11.125 Regular Wages $ 134,962 $ 307,191 $ 442,153 $ 442,153 $ 385,241 11.13 Regular Part -Time $ 9,476 $ 20,900 $ 30,375 $ 30,375 $ 57,909 11.14 Regular O.T. $ 1,083 $ 1,917 $ 3,000 $ 3,000 $ 3,000 11.15 Temp. Election Help $ 1,190 $ 145,839 $ 147,029 $ 147,029 $ 138,320 11.16 Temp. Help O.T. $ - $ 5,000 $ 5,000 $ 5,000 $ 5,000 11.19 Clerks/Poll workers $ 6,703 $ 65,338 $ 72,041 $ 72,041 $ 51,836 TOTAL SALARIES $ 418,008 $ 789,784 $ 1,207,792 $ 1,207,792 $ 1,213,561 12.10 Medicare Match $ 5,546 $ 11,967 $ 17,513 $ 17,513 $ 17,597 12.11 FICA Match $ 23,714 $ 51,169 $ 74,883 $ 74,883 $ 75,241 12.12 Retirement $ 64,269 $ 84,565 $ 148,834 $ 148,834 $ 149,569 12.13 Insurance $ 72,735 $ 96,118 $ 168,854 $ 168,854 $ 213,971 12.14 Worker's Comp. $ - $ 1,727 $ 1,727 $ 1,727 $ 1,657 12.139 Unemployment $ - $ - $ - $ - $ - 12.14 OPEB $ - $ 1,937 $ 1,937 $ 1,937 $ 5,733 TOTAL BENEFITS $ 166,264 $ 247,483 $ 413,747 $ 413,747 $ 463,767 TOTAL SALARIES AND BENEFITS $ 584,273 $ 1,037,267 $ 103 1,621,539 $ 1,621,539 $ 1,677,328 SUPERVISOR OF ELECTIONS LESLIE ROSSWAY SWAN Board of County Commissioners Detail of Operating Expenditures FN 2026/2027 Dept. 001-700 Schedule III Page 3 Actual Estimated Total Approved Amount Expenditures Expenditures Expenditures Budget Requested Acct. # Description 10/1/25-03/31/26 4/1/26-09/30/26 2025/2026 2025/2026 2026/2027 031.00 Professional Services - 1,600 1,600 1,600 1,600 034.00 Contractual Services 3,236 8,915 12,150 12,150 13,440 040.00 Travel 2,092 8,720 10,812 10,812 10,707 041.00 Telephone 2,879 4,251 7,130 7,130 6,835 042.00 Postage 1,298 163,085 164,383 164,383 140,355 044.00 Rents/ Leases 2,201 7,743 9,944 9,944 8,894 045.20 Insurance - Auto 1,900 950 2,850 2,850 1,900 046.00 Repair and Maintenance 6,029 5,886 11,915 11,915 14,744 047.00 Printing and Binding 2,530 213,794 216,324 216,324 173,400 048.00 Promotional- Advertising 3,908 20,742 24,650 24,650 27,150 051.00 Office 2,893 4,907 7,800 7,800 7,800 051.60 Computer 23,791 292,084 315,875 315,875 335,821 052.00 Operating Supplies 790 3,210 4,000 4,000 14,500 054.00 Subscriptions/Education 7,250 3,103 10,353 10,353 10,949 Total Operating Expenses $ 60,795 $ 738,991 $ 799,786 $ 799,786 $ 768,095 SUPERVISOR OF ELECTIONS LESLIE ROSSWAY SWAN Dept. 001-700 Schedule IV Page 4 Acct. # Description 060.40 Software 064.50 Furniture and Sup. 064.80 Mach & Equip. Board of County Commissioners Detail of Capital Outlay 2026/2027 Actual Expenditures 10/l/25-03/31/26 Estimated Expenditures 4/l/26-09/30/26 Total Approved Amount Expenditures Budget Requested 2025/2026 2025/2026 2026/2027 63,000 Total Capital $ - $ - $ - $ - $ 63,000 105 Mrs. Leslie Swan Supervisor of Elections 437543 d Avenue Vero Beach, FL 32967 Dear Mrs. Swan The Budget Office is again requesting the following information to aid up in preparing the 2026/2027 fiscal year budget: 13 1 13 1 3 10 0 13 Number of current full-time employees (fiscal year 2025/2026) Number of current part-time employees (fiscal year 2025/2026) Number of requested full-time employees (fiscal year 2026/2027) Number of requested part-time employees (fiscal year 2026/2027) Number of employees with Single Health Insurance Coverage (2026/2027) Number of employees with Dependent Health Ins. Coverage (2026/2027) Number of employees classified as Special Risk Retirement for OPEB Purposes (2026/2027) Number of employees classified as Regular Retirement for OPEB Purposes (2026/2027) Have you provided funds for salary increases of any type (including one-time bonuses, top -out bonuses, etc.) in your 2026/2027 budget? If so, please provide the amount budgeted for these increases or bonuses. $46,073. This information is needed in my office on or before May 1, 2026. If you have any questions, please contact me. 106 VALUE ADJUSTMENT :1l '1 %V ER ter\ 1� ��ORIV% Value Adjustment Board Department 114- Budget Comparison Admin 2026/2027 Est. Recommended Increase Percentage Description 2025/2026 Budget Budget 2026/2027 Budget (Decrease) Change Operating Supplies $70,000 $86,600 $86,600 $16,600 23.7% Total General Fund Budget $70,000 $86,600 $86,600 $16,600 23.7% 108 Elise Kriss From: Elissa Nagy <enagy@indianriverclerk.com> Sent: Friday, June 19, 2026 10:31 AM To: Elise Kriss Cc: Terri Collins -Lister; Ryan Butler Subject: RE: VAB Costs CAUTION: This message is from an external source. Please use caution when opening attachments or clicking links. Elise, As we discussed, due to the issues with finding special magistrates and increased attorney costs, we expect the current year budget to exceed $90,000. Your projection of $86,600 for FY27 should be sufficient, as Terri is hoping those attorney costs will not be as high next fiscal year, but it is difficult to predict. Please let us know if you need any additional information. Thank you, Elissa Elissa Nagy, CPA, CGFO Chief Deputy Comptroller Indian River County Clerk of Circuit Court and Comptroller (772) 226-1570 From: Elise Kriss Sent: Friday, June 19, 2026 10:03 AM To: Elissa Nagy Cc: Terri Collins -Lister Subject: [External] VAB Costs CAUTION: This email originated from outside the The Clerk's Office. Do not click links or open attachments unless you recognize the sender and know the content is safe! Hi Elissa, Do you have an idea of VAB budget for next year? The current budget sits at $70,000, but current expenses are up to $80,188. .� Elise Kriss Senior Budget Analyst Office of Management & Budget Direct: (772) 226-1307 ekrissPindianriver.gov 4 tt,KlQ'` NOTICE: Our email domain has changed from clerk.indian-river.org to indianrivercierk.com - Please make changes to your contact lists and spam filters Under Florida law, e-mail addresses are public records. If you do not want your a -mail address released in response to a public records request, do not send electronic mail to this entity. Instead, contact this office by phone or in writing. 2 110 NON -DEPARTMENTAL BUDGET REQUESTS V EI2 NEW HORIZONS OF THE TREASURE COAST, INC. %vEk INDIAN RIVER COUNTY NONPROFIT / QUASI AGENCY REQUEST FOR FUNDING A. Program Cover Page Agency: New Horizons of the Treasure Telephone: 772-488-5500 Percent of total Program budget: Coast, Inc. Current Funding (2025/2026) $450,000.00 Contact Person: Greg Jackson Fax: 22.22% Title: CEO / Executive Director E -Mail: gjackson@nhtcinc.org Address: 4500 W. Midway Rd. Website Address: nhtcinc.org Local Match - Behavioral Health Program Title: Services, Mental Health and Substance Use I Agree - By checking the "I Agree" box and entering your name below, you certify that information contained in this application accurately reflects the activities of this agency and that the expenditures or portions thereof for which County funds are being requested are not reimbursed by any other source. Name: Greg Jackson Title: CEO / Executive Director Brief description of the Program for which funding is requested: New Horizons provides accessible and affordable behavioral health services as the region's most comprehensive behavioral health service provider serving over 12,000 individuals annually (- 2k in IRC). We have served as a core provider for Indian River County and the Treasure Coast for over 65 years. New Horizons' system of care provides 24/7, tailored, accessible continuum of care, from immediate short-term inpatient crisis support for adults and children; to outpatient medical, therapy, case management and supportive living services supporting recovery and the improvement of abilities to complete instrumental activities of daily living (higher productivity and community ^ participation). Our team of dedicated professionals works to improve the well being and quality of life for individuals, families and the surrounding community throughout Indian River County and the broader Treasure Coast. New Horizons is the area's only resource serving local residents in need regardless of ability to pay. New Horizons is primarily funded by Florida's DCF, third party insurance and local government through BOCC and matching funds. Summary Report Amount requested from Indian River County for 2026/2027: $550,000.00 Total Proposed Program budget for 2026/2027: $36,000,000.00 Percent of total Program budget: 1.53% Current Funding (2025/2026) $450,000.00 Dollar increase / (decrease) in request: $100,000.00 Percent increase / decrease in request: 22.22% If request increased 5% or more, briefly explain why: Our requested increase of $100k (following our larger request in the prior year) is a critical component of our overall funding necessary for New Horizons to maintain net positive financial results and have working capital to meet ongoing commitments (after a few years of using reserves) and deliver meaningful, quality services to individuals and families. The Indian River County support is crucial for New Horizons to continue to deliver important services within the context of a challenging cost environment. New Horizons' compensation is not competitive in a few job areas and must be addressed to provide targeted compensation increases (to effectively compete for talent and in the context of Florida's minimum wage increases) to retain key team members and provide stable, continuous care. New Horizons -Wmk� has not provided a general increase to its -400 employees in three years but rather providing targeted increases. New Horizons will also experience operating supplies cost increases in the context of still higher than normal inflation and the current spike in petroleum and other key goods. Further, New Horizons used much of its cash reserves to support continued services during 2020-2024. Lastly, New Horizons has continued to invest in services (i.e. Mobile Response, 113 inpatient crisis adult and children's units) to meet the community's needs. New Horizons will continue to address community needs and provide quality and meaningful services which greatly benefits Indian River County. The Organization's Board of Directors has approved this application on (date): 03/25/2027 Name of President/Chair of the Board: Debbie Hawley Name of Exec. Director/CEO: Greg Jackson B. Organizational Capability 1. Provide the mission statement and vision of your organization: Mission Statement: New Horizons of the Treasure Coast, Inc. delivers accessible behavioral health care services to children, adults, and families to achieve mental and physical wellness, thereby improving the quality of life in our community. Vision: New Horizons of the Treasure Coast, Inc. will become the preferred provider by having engaged employees delivering evidence -based best practices and expanding services in response to the community's needs. 2. Provide a brief summary of your organization, including areas of expertise, accomplishments and population served. New Horizons very much appreciates the local matching support provided by Indian River County Board of County Commissioners. This matching support helps New Horizons access over $20M of state and federal funding. New Horizons is the region's most comprehensive behavioral health service provider serving over 12,000 individuals annually (— 2k in IRC). We have served as a core provider for Indian River County and the Treasure Coast for over 65 years. New Horizons' system of care provides 24/7, tailored, accessible continuum of care, from immediate short-term inpatient crisis support for adults and children; to outpatient medical, therapy, case management and supportive living services supporting recovery and the improvement of abilities to complete instrumental activities of daily living (higher productivity and community participation) to multi -disciplinary specialty programs addressing more acute outpatient needs of children and families (FACT/CAT). This system supports early identification of individual's needs, connecting them to the resources they need while providing support as they navigate their care and the related processes to access this care. New Horizons provides programs that address the health and psychosocial needs of some of the most vulnerable children and families in Indian River County experiencing short-term crisis or other mental health episodes. Our services enable these individuals, children and families to stay active in their communities. Our services assist individuals experiencing acute and/or chronic behavioral health conditions that are often exacerbated by psychosocial barriers such as homelessness, criminal justice involvement, or days away from school. EMERGENCY SCREENING CENTER The Emergency Screening Center is available for children and adults who are experiencing a mental health or substance use crisis. Services include evaluations for mental illness, serious emotional disturbances, and chemical dependency in order to determine the appropriate level of care. If a more extensive evaluation is required, individuals may be admitted to the Adult Crisis Stabilization Unit, Child Crisis Stabilization Unit or Detoxification Unit either voluntarily or by legal order. Referrals to other less restrictive services are made when appropriate. MOBILE RESPONSE TEAM The Mobile Response Team provides on-site assessment, crisis intervention, therapy, linkage and referral for people who are experiencing crisis 24 -hours a day, 7 days a week. Services are accessed by a referral from families and individuals or law enforcement officials, emergency room staff, or school officials. Services also include follow-up as needed to promote crisis resolution, evaluation and arrangement for inpatient hospitalization if necessary. Mobile Crisis services are provided by trained mental health professionals in an effort to provide safe alternatives to involuntary admission to a treatment facility. Mobile Response will respond to crisis situations in the 10 community within sixty minutes. ADULT CRISIS STABILIZATION UNIT (ASU) INPATIENT ASU is a 30 -bed unit that provides emergency and acute 114 care services for people experiencing a mental health crisis. The Unit's primary function is the evaluation, diagnosis and stabilization of mental illness and/or co-occurring substance abuse disorders. This is accomplished by providing a ,` protective environment, medication, counseling and discharge planning with the client's family and social support system. DETOXIFICATION UNIT (DETOX) INPATIENT DETOX is a 20 -bed unit (an increase from 12). The Detox Unit is a non -hospital service for adults who are experiencing acute symptoms from substance use disorder. The Detox Unit provides necessary medication to prevent and manage withdrawal symptoms. It also provides psychosocial evaluation, diagnosis, and treatment to establish motivation for continued sobriety. When appropriate, we provide MAT induction and referral to MAT service providers. CHILDREN'S CRISIS STABILIZATION UNIT (CCSU) INPATIENT The Frances Langford Children's Crisis Unit at New Horizons The Children's Crisis Stabilization Unit (CCSU) is a 20 -bed integrated Mental Health Crisis Stabilization Unit and Addictions Receiving Facility (ARF). Services are provided 24 hours a day, 7 days a week for children ages 6 through 17 who have mental health and/or substance use issues and need crisis intervention. The length of stay is usually 3-7 days. SHORT-TERM RESIDENTIAL TREATMENT (SRT) Short -Term Residential Treatment is a twenty -bed adult rehabilitation program that provides intensive psychosocial services to men and women with severe mental illness and/or co occurring disorders. The length of stay is typically 30-90 days. The goal of this comprehensive program is to re -integrate the client into the community, focusing on recovery. Individuals are referred to this program from crisis units. This program is a community-based option and a less costly alternative to state hospital placement. PSYCHIATRIC MEDICAL SERVICES Psychiatric Medical Services are provided to adults, children, and adolescents. These services consist of crisis intervention, diagnostic evaluation, medication management, and other treatment recommendations; such as inpatient or outpatient treatment. Inpatient services provide psychiatric stabilization on the ASU, residential care/treatment, rehabilitation on the Short -Term Residential unit, and chemical dependence detoxification. Discharge from an inpatient unit ideally results in seamless transition into the community with referral for follow-up care. Outpatient services are directed towards maintenance of the individual in the community, a focus on recovery and resilience, and prevention of relapse. These services are rendered by physicians, nurse practitioners, .00., and licensed mental health providers. OUTPATIENT / T-BOS THERAPY SERVICES Outpatient Therapy Services provide in -community, office -based mental health, and substance use services for children and families within Indian River County and the Treasure Coast. Individuals may be referred by family, a community agency, the courts, or may be self-referred. Comprehensive biopsychosocial evaluations are provided. Based upon the evaluation and diagnosis, the appropriate treatment will be provided for adults, children and families through individual, group and family therapy. The therapists utilize evidence - based practices and multiple modalities including Cognitive Behavioral Therapy, Dialectical Behavior Therapy, Trauma -informed care and Motivational interviewing. For higher needs, therapeutic behavioral on-site services (T-BOS) are provided. T-BOS is a more intensive intervention for children with behavioral and mental health needs. Focus of treatment will include input from parents, teachers/school officials and other agencies. The program provides therapeutic services such as solution solving skills, anger management skills, parental empowerment and other treatment methods. Services are designed to maximize client and family strengths and encourage positive behaviors. CASE MANAGEMENT (Adults, Children and Families) Targeted Case Management provides coordination of services individuals with a mental illness and who may also have a co-occurring substance use disorder. Our team helps to link families to community resources and advocates for the family when needed. Case Managers serve as coordinators to the children and their families who are in need of multi -agency services. They provide services in the home, school and in the community. A wide range of therapeutic interventions are provided to individuals who need multiple services and supports, and who lack a natural support system to assist them in their recovery. Services may include; assistance with securing and maintaining housing, referrals to internal and external services, education to family and significant others to facilitate a better understanding of mental illness and/or co-occurring disorders. Ongoing monitoring is also provided to evaluate the need for interventions to prevent relapse and maintain the individual in a community setting whenever possible. PSYCHOSOCIAL REHABILITATION (PSR) Psychosocial Rehabilitation are recovery -oriented services to assist individuals with learning, relearning or improving skills necessary for independent living and employment. Services Aanbk focus on the management of barriers created by disabilities & a variety of life domain issues, including: medication management; pre-employment; social network enhancement; health maintenance skills; and use of community resources. Improved life management allows the individual to focus on recovery. 115 3. Briefly list any certifications and/or accreditations obtained by your agency. • Centers for Medicare & Medicaid Services MS CLIA Waiver: 8/31/26 • AHCA: Short -Term RTF (SRT) 4500 W Midway Rd. Ft. Pierce, license #8559, expires 11/29/2026 • AHCA: Crisis Stabilization Unit (CCSU) 4500 W Midway Rd. Ft. Pierce, license #8539, expires 12/11/2026 • AHCA: Crisis Stabilization Unit (ASU) 4500 W Midway Rd. Ft. Pierce, license #8498, expires 4/29/2027 • ACHA: Residential Treatment Facility (TGH), 4500 W. Midway Rd., Ft Pierce, FL License #8814, expires 11/20/2027 • DCF: All Populations CSU, 4500 W Midway Rd. Ft Pierce, CERT-DESG-1000386, expires 7/1/2027 • DCF: Adults Only Short Term Residential Receiving Facility (SRT), 4500 W Midway Rd. Ft Pierce, CERT- DEG10000463, expires 12/01/2028 • DCF: Inpatient Detoxification, 4500 W Midway Rd. Ft. Pierce, LIC -1045641, expires 4/22/2027 • DCF: Addictions Receiving Facility, 4500 W Midway Rd. Ft. Pierce, LIC -1045647, expires 4/22/2027 • DCF: General Intervention, 4500 W. Midway Rd. Ft. Pierce, LIC -1045648, expires 4/22/2027 • DCF: Outpatient Treatment o 4500 W. Midway Rd. Ft. Pierce; LIC -1045619, expires 4/22/2027 o 1111 Southeast Federal Hwy. Ste 230, Stuart; LIC -1045619, expires 4/22/2027 o 1600 Southwest 2nd Avenue Suite A, Okeechobee; LIC -1045619, expires 4/22/2027 • DCF: Prevention Services Indicated, 4500 W Midway Rd. Ft. Pierce, LIC -1047738; expires 4/22/2027 • DCF: Prevention Services Universal Direct. 4500 W Midway Rd. Ft. Pierce; LIC -1047737; expires 4/22/2027 • CARF Accreditation - 4/30/2026 (extended through 09/2026) • State of Florida Department of Health, Division of Medical Quality Assurance - Pharmacy QA: 12/31/26 4. How does your program differ from similar ones provided in the community? How do the programs complement those offered by other agencies? New Horizons is the primary provider of behavioral health services to the uninsured, underinsured and indigent population of Indian River County. New Horizons has been providing these critical, community-based behavioral health services for over sixty-five years. New Horizons works with other organizations in the Treasure Coast (both for-profit and non-profit) to assist in providing services to individuals to meet as much of the need as possible. New Horizons is the primary provider, with continuum of care, and accessible 24x7. New Horizons works to fill gaps and coordinate care to those who need community behavioral health services. 5. Please describe the staffing requirements of these programs. Be specific in indicating the number of paid professional positions and paid support staff positions. New Horizons employs over 400 individuals comprising approximately 360 Full Time Equivalents. Over 90% of these FTEs work to provide program services while approximately 10% work in an administrative, leadership or compliance role. New Horizons employs forty (40) individuals who live in Indian River County. 6. Do these programs utilize volunteers? If yes, please briefly describe. Due to the nature, risk, liability and complexity of services provided, New Horizons utilizes a small group of volunteers. 7. Description of the countywide purpose the funds will be used for. The requested funds comprise a portion of our local, county match dollars that help us access over $20M of state and federal funding. These local match dollars are used to provide critical evidence -based behavioral health services, improve individuals' lives and community health, primarily in the following areas: Inpatient residential services primarily to support our Childrens' Crisis Stabilization Inpatient Unit. IRC funding provides critical support for our Children's Crisis Stabilization Unit. Childrens' Crisis Stabilization beds are decreasing in our community with additional closures planned in Indian River County. IRC funds also provide necessary support for our Adult Crisis Stabilization unit. Outpatient behavioral health services for Indian River County adults, children and families including: Psychiatric Medical Services (Evaluations, medication and treatment management) — Diagnoses, medication and B. Organization Capability (Continued) 116 treatment management which is crucial for stabilization and functional recovery. Th40011. erapy Services — Empowers individuals to feel better, develop functional living skills and increase community participation. Case Management — Provides connections to services and resources and care coordination (primarily children's case management). Psychosocial Rehabilitative Services (PSR) — Functional daily living services to help individuals regain independence, develop life skills, and return to productive life and community participation. Injection Clinic — Provides long-acting medication to effectively treat individuals with severe and persistent mental illness resistant to all other treatment options. C. Board of Directors 1. Name: Address: Debbie Hawley, Board Chair 8460 Immokalee Road, Fort Pierce, FL 34951 Osiel Luviano 1963 US Highway 98 North, Okeechobee, FL 34972 Greg Pickett 2020 Lynx Drive, Hutchinson Island, FL 34949 Miles McGrath 2918 NE Sewall's Landing, Jensen Beach, FL 34957 Rayme Nuckles 2525 St. Lucie Ave., Vero Beach, FL 32960 Elisabeth Eugene 5704 NW Lake Whitney, Port St. Lucie, FL 34986 Cindy Bridges 1717 Orange Ave., Ste. 4225, Fort Pierce, FL 34950 Yvonne Poindexter 1109 Delaware Ave., Fort Pierce, FL 34950 2. Does your Board of Directors set the policies for your agency? Our board provides policy review and guidance and does not solely set policy. 3. Is there a quorum requirement for Board members attendance at your agency board meetings? Yes 4. Please explain the rotating volunteer structure of your Board members and officers. Board member serves for a term of four (4) years. D. Finances 1. Does your Board approve the annual budget and review regular financial reports of the operating budget and capital funds? How often is this review conducted? Yes. The board reviews and approves an annual budget and reviews monthly financial results. The board typically holds 10-11 monthly meetings throughout the year. 2. Does any outside organization (such as a governmental unit) conduct periodic evaluations of the agency's finances, management or programs? If yes, list the agencies. 117 Yes. New Horizons participates in periodic evaluations by several external organizations to ensure the quality and effectiveness of the agency's programs. State of Florida, Department of Children and Families (DCF) Southeast Florida Behavioral Health Network (SEFBHN) Commission on Accreditation of Rehabilitation Facilities (CARF) Florida Agency for Healthcare Administration (ANCA) Annual financial audit 3. Are there any pending legal actions, claims, or disputes against your agency? N/A 4. Financial year (agency's fiscal year) that you are using for this budget report. July 1 — June 30 If other, please specify E. Financials TOTAL AGENCY BUDGET AGENCY/PROGRAM NAME: New Horizons of the Treasure Coast, Inc. 118 FY 23/24 FY 25/26 FY 25/26 FY 2026/2027 24/25 10/1/24 10/1/25 03/01/26 TOTAL FY 10/1/26 TO TO TO 2/28/26 TO 9/30/26 2025/2026 9/30/27 9/30/25 REVENUES ACTUAL ACTUAL 5 EST. (7) PROPOSED MONTHS MONTHS BUDGET 1. Contributions and 1899505 1046958 1200000 $2,246,958.00 2250000 InKind 2. Special events 1 1 1 $2.00 1 3. 1 1 1 $2.00 1 Legacies/Bequests 4. Supplemental 1 1 1 $2.00 1 fundraising 5. United Way of 1 1 1 $2.00 1 IRC 5a. United Way of 1 1 1 $2.00 1 Martin Co. 5b. United Way of 1 1 1 $2.00 1 St. Lucie Co. 6. Membership dues 1 1 1 $2.00 1 7. Program service 1 1 1 $2.00 1 fees 8. Profit on sales to 1 1 1 $2.00 1 public 9. Investment 13469 3863 5500 $9,363.00 10000 income 10. Other income 88126 42268 58000 $100,268.00 100000 10a. Indian River 405437 187500 262500 $450,000.00 550000 County BOCC 10b.Other Local 3698034 1581203 2200000 $3,781,203.00 4250000 118 10c.Florida DCF 22658108 8577443 12500000 10d.Fee for Service 5958996 2947668 4000000 ,,.ow& insurance/client 12599919 $21,453,962.00 22253962 11. Reserve funds 1302242 657922 945000 available for 1 1 1 operating TOTAL $34,721,685.00 $14,386,913.00 $20,226,010.00 REVENUES taxes/Unemploy. 1470520 $21,077,443.00 22000000 $6,947,668.00 7000000 $2.00 1 $34,612,923.00 $36,160,010.00 EXPENDITURES 13. Salaries 20273796 8854043 12599919 $21,453,962.00 22253962 14. Employee 1302242 657922 945000 $1,602,922.00 1650000 benefits 15. Payroll taxes/Unemploy. 1470520 642656 915000 $1,557,656.00 1670000 Comp. 16. Professional 612537 172251 220000 $392,251.00 410000 fees 17. Supplies (Including Client 2477021 911451 1275000 $2,186,451.00 2300000 pass-thru) 18. Telephone 1 1 1 $2.00 1 19. Postage and 1 1 1 $2.00 1 shipping 20. Occupancy (Buildings and 1828087 687753 975000 $1,662,753.00 1700000 grds.) 21. Utilities 1 1 1 $2.00 1 .•� 22. Insurance 843576 366397 525000 $891,397.00 925000 23. Rental and Maint. Equipment 480686 236655 235000 $471,655.00 490000 (incl Software) 24. Printing and 1 1 1 $2.00 1 publications 25. Travel and 124144 38743 72240 $110,983.00 120000 transportation 26. Staff/volunteer 1 1 1 $2.00 1 development 27. Specific assist. - 1 1 1 $2.00 1 individuals 28. Membership 1 1 1 $2.00 1 dues 29. Awards and 1 1 1 $2.00 1 grants 30. Payments to affiliated 1 1 1 $2.00 1 organizations 31. Miscellaneous 1 1 1 $2.00 1 expenses 31a.Pharmacy 2114230 1153409 1225000 $2,378,409.00 2450000 31 b. Subcontract 1127897 575188 800000 $1,375,188.00 1450000 services 31c.Food 298580 143337 200000 $343,337.00 385000 TOTAL $32,953,326.00 $14,439,815.00 $19,987,169.00 $34,426,984.00 $35,803,972.00 EXPENSES ... 119 F. Financials TOTAL PROGRAM BUDGET AGENCY/PROGRAM NAME: See Total Agency FY 23/24 24/25 10/1/24 FY 25/26 FY 25/26 TOTAL FY FY 2026/2027 TO 10/1/25 03/01/26 2025/2026 10/1/26 TO 9/30/25 TO 2/28/26 TO 9/30/26 9/30/27 REVENUES ACTUAL ACTUAL 5 EST.(7) MONTHS PROPOSED MONTHS BUDGET 1. Contributions 1 1 1 $2.00 1 2. Special events 1 1 1 $2.00 1 3. 1 1 1 $2.00 1 Legacies/Bequests 4. Supplemental 1 1 1 $2.00 1 fundraising 5. United Way of 1 1 1 $2.00 1 IRC 5a. United Way of 1 1 1 $2.00 1 Martin Co. 5b. United Way of 1 1 1 $2.00 1 St. Lucie Co. 6. Membership dues 1 1 1 $2.00 1 7. Program service 1 1 1 $2.00 1 fees 8. Profit on sales to 1 1 1 $2.00 1 public 9. Investment 1 1 1 $2.00 1 income 10. Other income 1 1 1 $2.00 1 10a. 1 1 1 $2.00 1 10b. 1 1 1 $2.00 1 10c. 1 1 $2.00 1 10d. 1 1 $2.00 1 10e. 1 1 $2.00 1 TOTAL $17.00 $17.00 $17.00 $34.00 $17.00 REVENUES EXPENDITURES 13. Salaries 1 1 1 $2.00 1 14. Employee 1 1 1 $2.00 1 benefits 15. Payroll taxes/Unemploy. 1 1 1 $2.00 1 Comp. 16. Professional 1 1 1 $2.00 1 fees 17. Supplies 1 1 1 $2.00 1 18. Telephone 1 1 1 $2.00 1 19. Postage and 1 1 1 $2.00 1 shipping 20. Occupancy (Buildings and 1 1 1 $2.00 1 grds.) 21. Utilities 1 1 1 $2.00 1 22.Insurance 1 1 1 $2.00 1 120 23. Rental and 1 1 1 $2.00 1 Maint. Equipment Title of Position Position Hrs. FY 2024/2025 FY 2025/2026 ,wow. 24. Printing and 1 1 1 $2.00 1 publications Budget proposed no) week 25. Travel and 1 1 1 $2.00 1 transportation 18497471 19500000 20250000 3.85% Administration, 26. Staff/volunteer 1 1 1 $2.00 1 development No 40 1572363 1750000 27. Specific assist. — 1 1 1 $2.00 1 individuals 3 Executive Director No 40 203962 28. Membership 1 1 1 $2.00 1 dues $21,453,962.00 $22,253,962.00 3.73% ALL SALARIES 29. Awards and 1 1 1 $2.00 1 grants 30. Payments to affiliated 1 1 1 $2.00 1 organizations 28. Membership 1 1 1 $2.00 1 dues 31a. 1 1 1 $2.00 1 31 b. 1 1 1 $2.00 1 31 c. 1 1 1 $2.00 1 TOTAL $22.00 $22.00 $22.00 $44.00 $22.00 EXPENSES G. SALARIES �. New No. of FY 2026/2027 Percentage Title of Position Position Hrs. FY 2024/2025 FY 2025/2026 Projected of (yes or per Actual Budget Budget proposed no) week increase 1 Program and Related No 40 18497471 19500000 20250000 3.85% Administration, 1800000 2.86% 2 Compliance and No 40 1572363 1750000 Support 3 Executive Director No 40 203962 203962 203962 % GRAND TOTAL — $20,273,796.00 $21,453,962.00 $22,253,962.00 3.73% ALL SALARIES A40\ 121 STATE HEALTH DEPARTMENT E1 INDIAN RIVER COUNTY STATE AGENCY FUNDING REQUEST A. Program Cover Page Agency: Florida Department of Health - Indian Telephone: 772-794-7450 Percent of total Program budget: River Current Funding (2025/2026) $863,087.00 Contact Person: Miranda C Swanson, M.P.H. Fax: 772-794-7453 Title: Health Officer E -Mail: Miranda.Swanson@flhealth.gov Address: 1900 27th Street, Vero Beach, Florida, 32960 Website Address: myirchd.org Program Title: Indian River County Health Department I Agree - By checking the "I Agree" box and entering your name below, you certify that information contained in this application accurately reflects the activities of this agency and that the expenditures or portions thereof for which County funds are being requested are not reimbursed by any other source. Name: Miranda C Swanson Title: Health Officer Brief description of the program for which funding is requested: Continuation of funding to maintain the activities of the cooperatively established Indian River County Health Department as directed by the Florida Statute 154 providing: (a) Disease prevention and control services; (b) Environmental health services; and (c) Primary care services. Specifically, the health department is requesting funds from the county for disease prevention and control (including public health preparedness), and environmental health services. County revenue is being used for essential public health services. .O. The major focus of our agency is to improve the health of our community. This past year, we have made strides in our partnerships for community health improvement and expanding the work of our Wabasso satellite site. We host the County's food pantry in Wabasso. In partnership with Human Services, we have greatly expanded access. The pantry is now located in one of the classroom buildings on the site and we are in the process of hardening those buildings in the event of a disaster. We are continuing to expand the work of our Healthy Homes program and nutrition education programming at our satellite site. We are continuing all public health services at our main site, as well as increasing our community outreach and education. Summary Report Amount requested from Indian River County for 2026/2027: $888,980.00 Total Proposed Program budget for 2026/2027: $6,652,570.00 Percent of total Program budget: 13.36% Current Funding (2025/2026) $863,087.00 Dollar increase / (decrease) in request: $25,893.00 Percent increase / decrease in request: 3% If request increased 5% or more, briefly explain why: The Organization's Board of Directors has approved this application on (date): 04/20/2026 Name of President/Chair of the Board: N/A Name of Exec. Director/CEO: N/A 123 B. Organizational Capability 1. Description of the countywide purpose the funds will be used for: The health department continues to reach all parts of the county for environmental health, communicable disease control, community health education, outreach, comprehensive school health programs in the five county schools, basic school health in the remaining schools, and the WIC and nutrition program. The health department's communicable disease and epidemiology team has responded to TB, rabies exposures, and other communicable disease outbreaks this year. In 2018, we had a large-scale rabies exposure investigation in response to a rabid cat. The health department provided community education in multiple forums for outdoor cats and the risk of rabies as well as other diseases and leveraged GIS mapping to detail the full impact of this problem. In late 2018 and 2019, we were heavily involved in Hepatitis A outbreak response. From late 2019 and throughout 2020, many of our personnel were assigned to COVID-19 pandemic response. Post -pandemic, we have continued core public health services, as well as expanded our community health improvement work. The Healthy Homes program is going well, and we are completing referrals to our partner agencies when the client requests. We work in partnership with multiple agencies to maximize resources. Domestic security, preparedness, and response activities have permeated every aspect of public health, never more obvious than the health department's response to the pandemic and hurricanes. Our partnerships have enhanced our Wabasso satellite site, which is being developed according to resident identified priorities from the recent PACE -EH survey. Our nutrition education continues to grow, and we are hoping to receive additional grant funding to utilize the kitchen as a teaching kitchen for kids. The health department maintains core health department services such as immunizations, family planning, and communicable disease control. This includes sexually transmitted diseases, HIV/AIDS primary care, and Tuberculosis treatment. We continue all our community health improvement activities including PACE -EH. In addition, Environmental Health, School Health, Epidemiology, Vital Statistics, Preparedness, WIC, and Health Education and promotion all are important services to the residents of Indian River County. By Florida Statute 154.01, the county health department performs three main functions to the extent funds are available. These include: (a) "Disease prevention and control services" - those services that protect the health of the public through the detection, control and eradication of diseases that affect humans. Such services include, but are not limited to, epidemiology (disease tracing), sexually transmitted disease detection and control, HIV/AIDS education and treatment, immunization, tuberculosis control and treatment, chronic disease prevention and control, and maintenance of vital statistics (birth and death) and community health statistics. In addition, lead community groups in population based health planning and evaluation. (b) "Environmental health services" - those services that are organized and operated to protect the health of the general public by monitoring and regulating activities in the environment that may contribute to the occurrence or transmission of disease. Examples of environmental health services include, but are not limited to: assuring a safe drinking water supply, occupational health, epidemiology, toxic material control; inspection of: sewage and solid waste disposal, swimming pools, group care facilities, migrant labor camps, indoor air quality and radiological health. (c) "Primary care services" - preventive services and medical care that are made available to well and sick persons who are unable to obtain such services due to lack of income or other barriers beyond their control. These services are provided to benefit individuals, improve the collective health of the public, and prevent and control the spread of disease. Examples of primary health care services include, but are not limited to: first contact medical and health care services; chronic disease such as diabetes and hypertension detection and treatment; child health care, family planning; nutrition; school health; and supplementary food assistance for women, infants and children (WIC), and dental health. 124 2. Listing of specific programs your agency offers to our community. The county health department is the only agency charged by Florida Statute with control of communicable disease, the provision and regulation of environmental health services, and primary care, primarily to those who are uninsured or underinsured. We are responsible for protecting the public health of the community. By Florida Statute 154.01, county health departments operate in partnership with the county. This relationship is solidified each year in the state and county contract, signed by both agencies. We are in the process of our PACE -EH project in Wabasso. We have completed the survey and are working with Wabasso residents on their identified community improvements. Our partnerships with community leaders have helped us develop a community resource team, which will enhance our communication in our most vulnerable communities in a disaster. The health department no longer provides primary care or dental care as of August 2019, as this was not financially sustainable. We do continue to provide HIV/AIDS primary care through our medical director, who is an HIV specialist and infectious disease physician. The health department maintains core health department services such as immunizations, family planning, and communicable disease control. This includes sexually transmitted diseases, HIV/AIDS services, and Tuberculosis treatment. We will continue all our community health improvement activities including PACE -EH. In addition, Environmental Health, School Health, Epidemiology, Vital Statistics, Preparedness, WIC, and Health Education and promotion all are important services to the residents of Indian River County. C . Financials TOTAL AGENCY BUDGET AGENCY/PROGRAM NAME: Florida Department of Health - Indian River 125 FY24/25 FY 25/26 FY 25/26 TOTAL FY 2026/2027 10/ 1 /24 TO 10/1/25 TO 03/01/26 TO 10/1/26 TO "" 9/30/25 2/28/26 9/30/26 2025/2026 6 9/30/27 REVENUES ACTUAL ACTUALS EST. (7) PROPOSED MONTHS MONTHS BUDGET STATE - FEDERAL REVENUE 1,214,476 616,721 691,479 $1,308,200.00 1,351,776 STATE - REVENUE 2,529,086 1,279,878 1,274,480 $2,554,358.00 2,540,535 FEES - CLINIC 9,800 3,209 4,417 $7,626.00 7,535 FEES - ENVIRONMENTAL 987,963 312,679 515,275 $827,954.00 832,026 HEALTH FEES - VITAL STATISTICS 328,208 137,590 186,186 $323,776.00 320,000 MEDICAID 18,894 4,168 5,810 $9,978.00 9,800 MEDICARE 2,742 535 742 $1,277.00 1,280 OTHER 586,358 92,246 10,472 $102,718.00 17,951 COUNTY COMMISSION 806,623 359,620 503,467 $863,087.00 888,980 Healthy Start Coalition 63,773 824 1,266 $2,090.00 2,090 COVID-19 STATE 122,266 34,605 40,217 $74,822.00 152,988 Reserve funds available for -637,646 -382,361 1,129,162 $746,801.00 396,609 operating 0 0 0 $0.00 0 0 0 0 $0.00 0 0 0 0 $0.00 0 .... REVENUES TOTAL $6,032,543.00 $2,459,714.00 $4,362,973.00 $6,822,687.00 $6,521,570.00 125 EXPENDITURES Salaries 3,827,483 1,384,563 2,303,373 $3,687,936.00 3,720,330 Employee Benefits 1,720,730 643,109 1,151,662 $1,794,771.00 1,879,704 Professional 104,115 7,877 17,118 $24,995.00 16,775 Services Office Supplies and 74,139 9,195 18,879 $28,074.00 30,000 Equipment Laboratory Charges 78,945 17,863 42,482 $60,345.00 70,053 & Medical Supplies IT Supplies & 36,759 26,030 60,611 $86,641.00 65,880 Equipment Telephone, Postage 74,576 32,008 62,367 $94,375.00 95,846 & Shipping Repairs and 48,189 18,218 25,833 $44,051.00 52,837 Maintenance Insurance 210,843 18,050 189,980 $208,030.00 208,030 Travel & 27,789 14,557 14,442 $28,999.00 25,750 Transportation Membership Dues & 565 3,983 3,920 $7,903.00 8,220 Subscriptions Unemployment Benefit and HR 22,227 8,024 13,023 $21,047.00 21,047 Costs Miscellaneous 185,126 57,560 106,430 $163,990.00 174,110 Expenses Vehicles 32,571 0 46,708 $46,708.00 0 COVID-19 STATE 116,873 31,177 43,645 $74,822.00 152,988 Renovation -528,387 187,500 262,500 $450,000.00 0 Expenses 0 0 0 $0.00 0 EXPENSES TOTAL $6,032,543.00 $2,459,714.00 $4,362,973.00 $6,822,687.00 $6,521,570.00 126 TREASURE COAST REGIO PLANNING COUNCIL ER ORIS !' G�2 NAL Z .,1�TR A ►N: .IN"GVA 4 # . > .._ 0 SIF 4 -4W ;, ss ir. ;� z. G, ; ic• a Y' 1 '"f''1 n Cll=r � ea - dSt A x March 4, 2026 Ms. Rhonda Zirkle Office of Management & Budget Indian River County 1801 27h Street, Building A Vero Beach, Florida 32960-3365 Subject: Treasure Coast Regional Planning Council 2026-2027 Indian River County - Membership Dues Dear Ms. Zirkle: To assist you in preparing your 2026-2027 budget, Treasure Coast Regional Planning Council is providing you information on dues. Council has not approved its 2026-2027 budget, which is normally adopted in June/July in accordance with the Interlocal Agreement. The approved amount will be provided to you at that time. Dues continue to be calculated at a rate of $.43 per capita. Based on the population per the April 1, 2025 BEBR Florida Estimates of Population, you may estimate County dues to be $74,396 for the 2026-27 budget. Sincerely, Phyllis Castro Accounting Manager File: AccountftLW2026-27 IRC Dues Estimate !°Bringing Communities Together" • Est.1976 421 SW Camden Avenue - Stuart, Florida 34994 Phone (772) 221-4060 - Fax (772) 221-4067 - www.tcrpc.org 128 /00\ DEPARTMENT OF JUVENILE JUSTICE �OR Department of Juvenile Justice Budget Indian River County Grand Total Dept of Juvenile Justice 1 $817,526 1 $817,527 1 $1 1 0.0% 1) Per Chapter 985.2155, F.S., counties have the responsibility to fund the costs of detention care for juveniles for the period of time prior to final court disposition. Estimated 10% increase, as funding request not avaliable until mid 1..1.. 2) Per interlocal agrement with Department of Juvenille Justice- 25% of Additional Court Costs will be submitted to the Teen Court Program- Per Florida Statue 939.185 1100� Circuit Court Summary for Packet 7/1/2026 130 Fiscal Year Fiscal Year Increase % Increase 2025/26 2026/27 (Decrease) (Decrease) Description Budget Recommended 001 - General Fund Department of Juvenile Justice $785,860 $785,860 SO 0.0% Total - General Fund 00111023 $785,860 $785,860 $o 0.0% 141 -Additional Court Costs Fund Teen Court" $31,666 $31,667 S1 0.0% Total -Additional Court Costs 14190664 $31,666 $31,667 $1 0.0% Grand Total Dept of Juvenile Justice 1 $817,526 1 $817,527 1 $1 1 0.0% 1) Per Chapter 985.2155, F.S., counties have the responsibility to fund the costs of detention care for juveniles for the period of time prior to final court disposition. Estimated 10% increase, as funding request not avaliable until mid 1..1.. 2) Per interlocal agrement with Department of Juvenille Justice- 25% of Additional Court Costs will be submitted to the Teen Court Program- Per Florida Statue 939.185 1100� Circuit Court Summary for Packet 7/1/2026 130 MEDICAID VER 1� Medicaid Expense Summary FY 26/27 Compared to FY 25/26 (1) Hospital District reimbursement is per agreement entered between the County and the Hospital District on Sept. 17, 2013 for a five-year initial term with automatic one-year renewals. 132 Fiscal Year Fiscal Year % 2025/26 2026/27 Increase/ Increase/ Budget Mandated (Decrease) (Decrease) County Medicaid Annual Contribution (per AHCA) $2,331,927 $2,413,232 $81,305 3.49% Less Hospital District Reimbursement l'i : Percentage reimbursement per agreement 27.8% 27.8% Hospital District Reimbursement amount ($648,276) ($670,878) ($22,603) 3.49% Annual Medicaid Costs $1,683,651 $1,742,354 $58,702 Additional Funds in anticipation of increase as of July 1 $40,000 $40,000 $0 0.00% Total Annual Medicaid Costs $1,723,651 $1,782,354 $58,702 3.41% (1) Hospital District reimbursement is per agreement entered between the County and the Hospital District on Sept. 17, 2013 for a five-year initial term with automatic one-year renewals. 132 ENVIRONMENTAL ROL R CONT BOARD C ORIF% Elise Kriss From: Waters, Heather S <Heather.Waters@flhealth.gov> Sent: Friday, June 19, 2026 6:50 AM To: Kristin Daniels Cc: Rao, Mayur K Subject: RE: Environmental Control Board CAUTION This message is from an external source. Please use caution when opening attachments or clicking links. Good Morning, Kristin. I apologize for the delay in response. No changes are needed as regards the ECHB. Is this email sufficient or do you need to receive something on letterhead to that effect? Thanks, FMI31 HEALTH Indian River County Oeather'Waters Environmental Manager Florida Department of Health in Indian River County 1900 27th St., Vero Beach FL 32960 (772) 794-7476 Heather. Waters(d)flhealth.gov Mission: To protect, promote, and improve the health of all people in Florida through integrated state, county, and community efforts. NOTE: Florida has a very broad public records law. Most written communication to or from state officials regarding state business are public records available to the public and media upon request. Your email communication may therefore be subject to public disclosure. From: Rao, Mayur K <Mayur.Rao@flhealth.gov> Sent: Thursday, June 18, 2026 4:07 PM To: Waters, Heather S <Heather.Waters@flhealth.gov> Cc: Kristin Daniels <kdaniels@indianriver.gov> 1 134 ?01 Subject: FW: Environmental Control Board Importance: High Heather, Please see below. I know you have been out on annual leave. Thanks. Mayur Rao Administrative Services Director p,!!� Florida Department of Health in Indian River HEALTH C wf �'f �UUTM 1900 271'' Street, Vero Beach, FI., 32960 GAL (o) 772-794-7464 Mayur.Rao(a)flhealth.gov Mission: To protect, promote, and improve the health of all people in Florida through integrated state, county, and community efforts. NOTE: Florida has a very broad public records law. Most written communication to or from state officials regarding state business are public records available to the public and media upon request. Your email communication may therefore be subject to public disclosure. From: Kristin Daniels <kdaniels@indianriver.gov> Sent: Thursday, June 18, 2026 3:58 PM To: Rao, Mayur K <Mayur.Rao@flhealth.gov> Subject: Environmental Control Board EXTERNAL EMAIL: DO NOT CLICK links or open attachments unless you recognize the sender and know 7e content is safe. Mayur, I never heard back from your coworker regarding the Environmental Control Board budget. I left her a voicemail. Could you please forward this email? If I don't hear back, I will assume no changes are needed. Thanks Kristin Daniels, CGFO Director - Office of Management & Budget Indian River County 772-226-1214 Ao\ 2 135 COURT ADMINISTRATION ORVO '►11 � ADMINISTRATIVE OFFICE OF THE COURTS NINETEENTH JUDICIAL CIRCUIT Michael Mortell Trial Court Administrator Dear County Administrators: Pursuant to Chapter 29, Florida Statutes, please find enclosed the Fiscal Year 2026-2027 Judicial Budget Request for the Nineteenth Judicial Circuit. As in prior years, each county's contribution toward circuit -wide budgetary needs is allocated based on its proportional share of the Circuit's total population. The total funding request for FY 2026-2027 across all four counties is $4,573,082. A breakdown by county is provided below: • Indian River County: $1,060,317 (increase of $69,509) • Martin County: $904,741 (increase of $63,996) • Okeechobee County: $256,976 (increase of $26,677) • St. Lucie County: $2,351,048 (increase of $322,915) As the Florida Legislature has not yet concluded its session, the State's budget relative to judicial needs remains pending. Accordingly, this request includes certain items that may be amended or withdrawn as additional information becomes available. On behalf of Chief Judge Charles Schwab, thank you for your time and thoughtful consideration of the Circuit's budget needs for Fiscal Year 2026-2027. Should you have any questions or require additional information, please do not hesitate to contact me. Aichae/M/ el Trial Court Administrator 19th Judicial Circuit CC: George Landry (St. Lucie County) Don Donaldson (Martin County) John Titkanich Jr. (Indian River County) Deborah Manzo (Okeechobee County) 137 2-90 NW Count ry Club Drive. Suite 217 ♦ Port St. Lucie. FL 34986 ♦ f 7 721 708-0817 JUDICIAL CIRCUIT 19TH TOTAL COUNTY BUDGET REQUEST MANDATORY &LOCAL OPTIONS FOR BUDGET YEAR 2026/2027 DESCRIPTION FUND / ORGANIZATION / PROGRAM CODES OBJECT CODE INDIAN RIVER MARTIN OKEECHOBEE ST. LUCIE TOTAL SHARED EXPENSES BY COUNTY %CALCULATION BY POPULATION 22.00% 21.00% 5.00% 52.00% 100.00% COURT ADMINISTRATION JUDICIAL SUPPORT BY COUNTY-- 183-601-XXXXXX-605 ANALOG TO DIGITAL HOSTED FAX SERVICE 531000 660 630 150 1,560 3,000 OTHER CONTRACTUAL SERVICES - COURIER SERVICES 534000 4,840 4,620 1,100 11,440 22,000 EQUIPMENT RENTAL 544100 770 735 175 1,820 3,500 GENERAL & ADMINISTRATIVE EXPENSES 549110 8,672 8,278 1,971 20,497 39,418 OPERATING SUPPLIES 552000 7,040 6,720 1,600 16,640 32,000 W7 77, COMCAST PRIMARY EDI -BUNKER) 541000 4,840 4,620 1,100 11,440 22,000 COMCAST SLW WIRELESS) 541000 440 420 100 1,040 2,000 FPUA (SECONDARY EDI -BUNKER) 541000 1,430 1,365 325 3,380 6,500 SATELLITE CONNECTIVITY 541000 220 210 50 520 1,000 CELLPHONES ATT CIRCUIT 60 KRFN 771090 (BUNKER) 541000 541000 3,960 3,080 3,780 2,940 900 700 9,360 7,280 18,000 14,000 TOTAL EXPENSES - COURT ADMINISTRATION CqMWNICATtON ENEMES - 5VjpwTY TOTAL 131970 13,335 3,175 33,020 63,500 TOTAL EXPENSES - COURT ADMIN. JUDICIAL SUPPORT AND COMMUNICATIONS - BY COUNTY TOTAL 35,952 34,318 8,171 84,977 163,418 COURT ADMINISTRATION CASE MANAGEMENT COUNTY - 183-601-XXXXXX-605 SALARY & BENEFITS - COURT PROGRAM COORDINATOR (1) CIVIL CASE MANAGEMENT 512000728,275 ,234 25,041 5,962 62,007 119,244 SALARY & BENEFITS - COURT PROGRAM COORDINATOR (1) PROBLEM SOLVING COURTS (CINDY) 512000 26,989 6,426 66,831 128,521 SALARY & BENEFITS - COURT PROGRAM COORDINATOR (1) PROBLEM SOLVING COURTS (NEW -DALLAS) 512000,275 26,989 6,426 66,831 128,521 SALARY & BENEFITS - COURT PROGRAM SPECIALIST III (1) PROBLEM SOLVING COURTS 512000,337 23,231 5,531 57,524 110,624 SALARY & BENEFITS - COURT PROGRAM SPECIALIST III (1) FAMILY CASE MANAGEMENT 512000 24,337 23,231 5,531 57,524 110,624 SALARY & BENEFITS - COURT PROGRAM SPECIALIST III (1) CIVIL CASE MANAGEMENT 512000 24,337 23,2311 5,531 57,524 110,624 SALARY & BENEFITS-- COURT PROGRAM SPECIALIST II (2) CIVIL CASE MANAGEMENT 512000 44,827 42,790 10,188 105,955 203,760 VETERANS TREATMENT SERVICES 534000 3,399 3,245 773 8,034 15,450 OTHER CONTRACTUAL SERVICES 534000 1,760 1,680 400 4,1601 8,000 MISCELLANEOUS EXPENSES 549990 3,172 3,028 721 7,4981 14,420 OFFICE SUPPLIES 551000 1,133 1,082 258 2,6781 5,150 TRAINING - SEMINAR REGISTRATION 555000 1,700 1,622 386 4,0171 7,725 COURT INNOVATIONS BY COUNTY - 183-601-XXXXXX-601 SALARY & BENEFITS - COURT PROGRAM CPSII (2) 512000 44,827 42,790 10,188 105,955 203,760 SALARY & BENEFITS - STAFF ATTORNEY (1) 512000 33,019 31,519 7,504 78,046 150,088 TRAVEL 540000 680 649 155 1,607 3,090 MISCELLANEOUS EXPENSES 549990 2,833 2,704 6441 6,6951 12,875 OFFICE SUPPLIES 551000 1,133 1,082 258 2,678 5,150 TRAINING - SEMINAR REGISTRATION (JUDICIAL AND ADMIN STRATEGIC PLANNING) ,. .. F. 1111 I'll IN =71-777777-7" 555000 5,500 5,250 1,2501 25,000 1133 COURT TECHNOLOGY EXPENSES - BY COUNTY -107006-601-XXXXXX-601 OBJECT CODE INDIAN RIVER MARTIN OKEECHOBEE ST. LUCIE TOTAL SALARY & BENEFITS - COURT PROGRAM SPECIALIST III (1) PROBLEM SOLVING COURTS (IRC ONLY) (( 183-601-XXXXXX-605) SALARY & BENEFITS - IT STAFF (9) - (INCLUDES ADD'TL REQUESTED DESKTOP TECH 1) 512000 266,335 254,229 60,531 629,518 1,210,612 PROFESSIONAL SERVICES - WEBSITE HOSTING 531000 660 630 150 1,560 3,000 PROFESSIONAL SERVICES- CONSULTING SERVICES 531000 14,300 13,650 3,250 33,800 65,000 IT TECHNOLOGY SERVICES - ST. LUCIE COUNTY 534100 3,815 3,641 867 9,017 17,340 SOFTWARE SUPPORT CONTRACTS - INCLUDES eWARRANTS 534110 90,376 86,268 20,540 213,616 410,800 TRAVEL 540000 3,399 3,245 773 8,034 15,450 MONTHLY RENT - SLC DATA CENTER/IT BUNKER - RACK 18 544000 2,051 1,958 466 4,848 9,323 EQUIPMENT RENTAL - COPIERS 544100 5,500 5,2501 1,250 13,000 25,000 EQUIPMENT MAINTENANCE 546000 28,050 26,775 6,375 66,300 127,500 OFFICE SUPPLIES 551000 1,133 1,082 258 2,678 5,150 EQUIPMENT<$5,000 551200 44,220 42,210 10,050 104,520 201,000 IT OFFICE SUPPLIES - EQUIPMENT & SUPPLIES < $5,000 551501 13,143 12,545 2,987 31,065 59,740 OPERATING SUPPLIES - COPIERS 552000 2,750 2,625 625 6,500 12,500 OPERATING SUPPLIES -VAN -GAS, OIL, GREASE &REPAIRS 552500 1,700 1,622 386 4,017 7,725 DUES & MEMBERSHIPS 554000 121 116 28 2861 550 TRAINING - SEMINAR REGISTRATION 555000 5,892 5,624 1,33913,926 26,780 EDUCATION - TUITION REIMBURSEMENT 555100 680 840 200 2,080 4,000 IT MACHINERY & EQUIPMENT> $5,000 564000 24,6401 23,5201 5,600 S8,2401 112,000 .•JANSM -K DESCRIPTION FUND / ORGANIZATION / PROGRAM CODES OBJECT CODE INDIAN RIVER MARTIN OKEECHOBEE ST. LUCIE TOTAL SALARY & BENEFITS - COURT PROGRAM SPECIALIST III (1) PROBLEM SOLVING COURTS (IRC ONLY) (( 183-601-XXXXXX-605) 512000 110,624 0 0 0 110,624 FACILITY WIRING-( 183-601-XX%XXX-605) 546100 10,000 10,000 5,000 0 25,000 FELONY DRUG COURT SERVICES 534000 95,000 88,443 60,000 270,000 513,443 FACILITY WIRING (ST LUCIE COUNTY) (107006-601-XXXXXX-601) 546100 0 0 0 20,000 20,000 ATT CIRCUIT 60 KQFN 770512 (SLC JAIL) (107006-601-XXXXXX-601) 541000 0 0 0 3,500 3,500 ATT CIRCUIT 60 KRFN 765950 (FP COURTHOUSE) (107006-601-XXXXXX-601) 541000 0 0 0 11,000 11,000 ATT CIRCUIT 60 KRFN 756300 (SLW COURTHOUSE) (107006-601-XXXXXX-601) 5410000 0 0 14,000 14,000 VOIP/TELEPHONY - SUNCOM (ST. LUCIE COUNTY) (107006-601-XXX%XX-601) 541000 0 0 0 36,000 36,000 TOTAL 1 215,624 98,4431 65,0001 354,5001 733,567 INDIAN RIVER MARTIN I OKEECHOBEE I ST. LUCIE TOTAL SHARED EXPENSE BY INDIVIDUAL COUNTY TOTAL 844,693 806,298 191,976 1,996,548 3,839,515 TOTAL OF INDIVIDUAL COUNTY FIXED COST TOTAL 215,624 98,443 65,000 354,5001 733,567 TOTAL BUDGET REQUEST FOR FY 2026/2027 1 TOTAL 1 1,060,3171 904,7411 256,9761 2,351,0481 4,573,082 Please note the total does not reflect the 5516,000 for the Mental Health Court in Indian River County. 139 GUARDIAN AD LITEM PROGRAM" 19TH CIRCUIT \� ORVO Q' ^ April 1, 2026 FLORIDA STATEWIDE GUARDIAN AD LITEM OFFICE Dennis W. Moore Executive Director Honorable Deryl Loar Chair, Indian River Co. Commission County Administration Building 1801 271s Street Vero Beach, FL 32960 Honorable Sarah Heard Chair, Martin Co. Commission Martin County Administration Center 2401 SE Monterey Road Stuart, FL 34996 Honorable David Hazellief Honorable Jamie Fowler Chair, Okeechobee Co. Commission Chair, St. Lucie Co. Commission Board of County Commissioners Board of County Commissioners 304 Northwest 2'd Street, Room 123 2300 Virginia Avenue Okeechobee, FL 34972 Ft. Pierce, FL 34982 RE: Florida Guardian ad Litem Office — Circuit Nineteen County Budget Request for FY26-27 ^ Dear Commissioners: I would like to take this opportunity to thank you all for your continued commitment and support over the years. Through the continued support of Indian River, Martin, Okeechobee and St. Lucie County Board of County Commissioner's we have been able to represent the legal interests in court and address the social needs in the community of children involved in the child welfare system. The attached worksheet outlines each county's percentage contribution to cover the Florida Guardian ad Litem Office — Circuit Nineteen's budget for FY27. We sincerely appreciate your consideration of our budget request for continued funding in the upcoming fiscal year. Please feel free to reach out to me with any questions or need additional information at (772) 785-5804 or (772) 801-9077. With appreciation, Heather Parker Circuit Director Representing Florida's abused, neglected, and abandoned children. 111 W Madison St, Suite 674, Tallahassee, FL 32399 - www.guardianadlitem.org - 850-922-7213 141 PA Proposed FY27 Budget for the Florida Guardian ad Litem Office — Circuit Nineteen (All estimates are subject to change). General Funded Expenses: • Rent Charges: $45,000.00: Our office currently occupies 9000 square feet at the facility located in Fort Pierce (October 1, 2026 — September 30, 2027). • Utility Services: $28,000.00: To cover utilities provided to the office such as power, water/sewer, garbage pickup and maintenance. • Building/Equipment Maintenance: $25,000.00: To include: Preventive maintenance, repair services that may arise, interior office painting. • Other Contractual Services/Equipment Rental: $16,000.00: Security, cleaning services, AC quarterly service. • Operating Supplies: $5,000.00: To cover office supplies. • Equipment under $5000: $5,000.00 replacement of old, outdated furniture, new hires. • Communications: $13,000.00: Monies will cover cell phone service. • G&A Charge: $93,436.84: General and Administrative expense to St. Lucie County. Court Related Technology Expenses: n • IT Services: $65,555.00 for Information Technology Services provided by St. Lucie County. It includes internet communication recurring monthly charge. The system enables the Florida Guardian ad Litem Office — Circuit 19 to operate the computer data base system and perform various computer functions required to maintain the Office. Updates, licenses and parts needed for repairs of docking stations and laptops. Cc: George Landry, County Administrator, St. Lucie County Jennifer Hill, Management & Budget Director, St. Lucie County John Titkanich, County Administrator, Indian River County Kristin Daniels, Budget Director, Indian River County Don Donaldson, County Administrator, Martin County Stephanie Merle, Director of Office of Management & Budget, Martin County Deborah Manzo, County Administrator, Okeechobee County Lisa Ridley, Administrative Services Director, Okeechobee County Representing Florida's abused, neglected, and abandoned children. 111 W Madison St, Suite 674, Tallahassee, FL 32399 - www.guardianadlitem.org - 850-922-7213 142 I FLORIDA GUARDIAN AD LITEM OFFICE - CIRCUIT 19 STATUTORY EXPENSE BUDGET I FY27 BUDGET EXPENSE DESCRIPTION Total RENT $ 45,000.00 UTILITY SERVICES $ 28,000.00 BUILDING/EQUIPMENT MAINTENANCE $ 25,000.00 OTHER CONTRACTUAL EXPENSES $ 16,000.00 OPERATING SUPPLIES $ 5,000.00 EQUIPMENT UNDER $5000.00 $ 5,000.00 COMMUNICATIONS $ 13,000.00 G&A CHARGE $ 93,436.84 TOTAL GENERAL COUNTY FUNDS $ 230,436.84 22% *TECHNOLOGY BREAKDOWN 5% IT SERVICES $ 55,555.00 LICENSES, UPDATES, REPAIRS $ 5,000.00 OFFICE SUPPLIES - COMPUTER $ 5,000.00 TOTAL TECHNOLOGY EXPENSES T $ 65,555.00 TOTAL BUDGET $ 295,991.84 `Technology Expenses funded by user fees and not county resources (F.S. 29.008 & 28.24) $ 5,880.00 *All estimates are subject to change" ,4; COUNTY ALLOCATIONS STATUTORY EXPENSES EXPENSE DESCRIPTION Indian River Martin Okeechobee St. Lucie I Fund Total 22% 21% 5% 52% 100% RENT $ 9,900.00 $ 9,450.00 $ 2,250.00 $ 23,400.00 $ 45,000.00 UTILITIES $ 6,160.00 $ 5,880.00 $ 1,400.00 $ 14,560.00 $ 28,000.00 BUILDING/EQUIPMENT MAINTENANCE $ 5,500.00 $ 5,250.00 $ 1,250.00 $ 13,000.00 $ 25,000.00 OTHER CONTRACTUAL EXPENSES $ 3,520.00 $ 3,360.00 $ 800.00 $ 8,320.00 $ 16,000.00 OPERATING SUPPLIES $ 1,100.00 $ 1,050.00 $ 250.00 $ 2,600.00 $ 5,000.00 EQUIPMENT UNDER $5000.00 $ 1,100.00 $ 1,050.00 $ 250.00 $ 2,600.00 $ 5,000.00 COMMUNICATIONS $ 2,860.00 $ 2,730.00 $ 650.00 $ 6,760.00 $ 13,000.00 G&A CHARGE $ 20,556.10 $ 19,621.74 $ 4,671.84 $ 48,587.16 $ 93,436.84 TOTAL GENERAL COUNTY FUNDS $ 50,696.10 $ 48,391.74 $ 11,521.84 $ 119,827.16 $ 230,436.84 IT SERVICES $ 12,222.10 $ 11,666.55 $ 2,777.75 $ 28,888.60 $ 55,555.00 LICENSES, UPDATES, REPAIRS $ 1,100.00 $ 1,050.00 $ 250.00 $ 2,600.00 $ 5,000.00 OFFICE SUPPLIES - COMPUTER $ 1,100.00 $ 1,050.00 $ 250.00 $ 2,600.00 $ 5,000.00 TOTAL TECHNOLOGY EXPENSES $ 14,422.10 $ 13,766.55 $ 3,277.75 $ 34,088.60 $ 65,555.00 TOTAL BUDGET $ 65,118.20 $ 62,158.29 1 $ 14,799.59 $ 153,915.76 $ 295,991.84 *All estimates are subject to change" ,4; VICTIM ASSISTANCE PROGRAM 147 w BElob �V,X) 177 BELIEVED HERE SEXUAL ASSAULT ASSISTANCE PROGRAM OF THE TREASURE COAST AND OKEECHOBEE Mailine address: 411 S. 2°d Street, Ft. Pierce, FL 34950 Physical address: 415 S. 2°d Street, Ft. Pierce, FL 34950 Administrative Office: 772.462.1306 24 Hour Helpline: 1.866.828.7273 Dear Directors, The proposed FY 2026-2027 budget increase is essential to support the program's transition to independent operations following its separation from the State Attorney's Office. As an independent entity, the program must now cover expenses previously provided by the State, including fiscal administration, insurance, office and IT supplies, copier and vehicle costs. The budget also introduces dedicated fiscal administrative support to ensure compliance, accurate billing and reporting, and responsible stewardship of county funds, functions critical to independent operations. Additionally, on-call compensation for qualified staff responding to sexual assault cases is included, ensuring victims receive timely, trauma -informed support 24/7. These services are vital to the program's mission and were previously funded impart by the State. Importantly, these adjustments do not represent program expansion. They are necessary to sustain existing service levels, maintain operational stability, and preserve the program's ability to deliver consistent, high-quality support to the community during and after this transition. For 45 years, county funding has been a cornerstone of our program, providing essential support that has allowed us to grow, adapt, and serve our community effectively. This enduring partnership reflects a shared commitment to improving lives and sustaining programs that make a lasting impact. With your ongoing support, we are excited to continue advancing our mission and making a meaningful difference in the years ahead. Thank you, Julie Stoyka Program Director Sexual Assault Assistance Program Of the Treasure Coast and Okeechobee 145 SEXUAL ASSAULT ASSISTANCE PROGRAM 2026-27 (Sexual Assault Assistance Program and Victim Assistance Program) SEXUAL ASSAULT DIRECTOR'S SALARY $97,578 FICA (7.65%) $7,464 Retirement(14.03%) $21,486 Health(Match $1,807)$21,689 Life (.41%) $41 TOTAL $50,680 SAAP DIRECTOR'S TOTAL SALARY & BENEFITS $148,258 PROGRAM MANAGER'S SALARY $65,451 Salary Benefits FICA (7.65%) $5,007 Retirement (14.03%) $9,182 Health (Match $1,075) $12,905 Life (41%) $27 TOTAL $27,121 PROGRAM MANAGER'S TOTAL SALARY & BENEFITS $92,572 SEXUAL ASSAULT ADVOCATE SALARY -50% $19,575 Salary Benefits FICA (7.65%) $1,497 Retirement(] 4.0301o) $2,746 Health(Match $1,075) $6,452 Life (41%) $8 TOTAL $10,703 SAAP ADVOCATE'S TOTAL SALARY & BENEFITS $30,278 SEXUAL ASSAULT ADVOCATE SALARY $64,751 Salary Benefits FICA (7.65/) $4,953 Retirement (14.03%) $9,084 Health (Match $1,075) $12,905 Life (41916) $27 TOTAL $26,969 SAAP ADVOCATE'S TOTAL SALARY & BENEFITS $91,720 SEXUAL ASSAULT ADVOCATE SALARY $39,572 Salary Benefits FICA (7.65%) $3,027 Retirement (14.0391o) $5,551 Health(Match 51,075) $0 Life (41916) $16 TOTAL $8,594 SAAP ADVOCATE'S TOTAL SALARY & BENEFITS $48,166 146 els SEXUAL ASSAULT FISCAL ADMINSTRATOR Salary Benefits FICA(7.65/) $5,620 Retirement(14.03/) $10,307 Health(March $2,668) $32,026 Life (41%) $32 TOTAL $47,985 SAAP FISCAL ADMINSTRATOR'S TOTAL SALARY & BENEFITS $73.466 $121,451 TOTAL SALARY BUDGET $532,445 OPERATING EXPENSES Communication (Rape Hot-Line/Message Service/ Cell Phones) $17,000 Database Monthly Maintenance fee $3,622 Language Line $500 Mileage and Training $15,000 Car Repairs/ Maintenance / Gas $5,000 Car Insurance $3,000 Time in a Half Compensation $21,600 (SAAP callouts) Office Equipment Maintenance and Service $5,000 Information Technology Chargebacks: Microsoft License (10 x $324ea) $2,589 Banner License (2 x $1,294ea) $2.588 Total: $75,899 TOTAL VICTIM SERVICE BUDGET $608,347 Indian River County (22%) $133,836 147 STATE ATTORNEY fo ERC :w 4' p � .3? WE I THOMAS R. BAKKEDAHL STATE ATTORNEY March 30, 2026 OFFICE OF THE ,$faf e ffvrnq NINETEENTH JUDICIAL CIRCUIT OF FLORIDA SERVING INDIAN RIVER, MARTIN, OKEECHOBEE AND ST. LUCIE COUNTIES Ms. Kristin Daniels Director, Management & Budget Indian River County 1801 27th Street Vero Beach, FL 32960-3388 .^ Dear Ms. Daniels: Attached please find our budget request for Fiscal Year 2026-2027. 411 South Second Street Fort Pierce, Florida 34950 (772)465-3000 Fax:(772)462-1214 If you have any questions, or if additional information is needed, please contact Gayle McMahon in our Fort Pierce office. Yours ru y, Tho s R. Bakkedahl Stat Attorney Attachment 149 FISCAL YEAR 2026/2027 (OCTOBER 1, 2026 TO SEPTEMBER 30, 2027) INDIAN RIVER COUNTY AGENCY: State Attorney, 19th Circuit DATE: March 20, 2026 EXPENDITURES - WHOLE DOLLARS ONLY EXPENSES ACTUAL EXPENSES ACTUAL (5) MONTHS EST. (7) MONTHS AMOUNT (SOURCE OR TYPE OF 10-01-2024 TO 10-01-2025 TO 03-01-2026 TO TOTAL REQUESTED COMMENTS EXPENSES) 09-30-2025 02-28-2026 09-30-2026 2025/2026 FOR 2026/2027 General Fund Utilities $ 6,802 $ 2,650 $ 3,839 $ 6,489 $ 7,212 Telephone $ 12,181 $ 510 $ 16,668 $ 17,178 $ 12,010 Communications $ - $ - $ 116 $ 116 $ 111 Other (Custodial) $ 886 $ 161 $ 1,104 $ 1,265 $ 1,210 Total General Fund $ 19,869 $ 3,321 $ 21,727 $ 25,048 $ 20,543 Facilities Rent/Office Space $ 89,649 $ 37,620 $ 52,667 $ 90,287 $ 88,952 Total Facilities $ 89,649 $ 37,620 $ 52,667 $ 90,287 $ 88,952 Technology IT Maintenance $ 45,994 $ 26,284 $ 27,847 $ 54,131 $ 61,606 IT Support $ 168,644 $ 92,864 $ 95,994 $ 188,858 $ 194,884 Digital Multi-Function Equipment $ 6,133 $ 5,256 $ 3,714 $ 8,970 $ 8,580 Hardware & Software $ 45,994 $ 28,035 $ 29,789 $ 57,824 $ 61,890 IT Data Comm/Supp $ 18,398 $ 12,265 $ 11,017 $ 23,282 $ 20,551 IT Supplies $ 6,132 $ 1,752 $ 778 $ 2,530 $ 2,421 CNS IT Projects $ 15,331 $ 8,760 $ 9,330 $ 18,090 $ 10,780 Total Technology $ 306,626 $ 175,216 $ 178,469 $ 353,685 $ 360,712 GRAND TOTAL $ 416,1441$ 216,157 $ 252,863 $ 469,020 1 $ 470,207 "88% of Approved Budget for FY24-25 was expended PUBLIC DEFENDER El? INDIAN RIVER COUNTY STATE AGENCY FUNDING REQUEST A. Program Cover Page Agency: Office of the Public Defender, 19th Judicial Circuit Telephone: 7723375666 Contact Person: Didi Dickson Fax: 772-462-2044 Title: Administrative Director E -Mail: didi.dickson@pd19.org Address: 216 S. 2nd Street Website Address: www.pol9.org Program Title: Indigent Defense I Agree - By checking the "I Agree" box and entering your name below, you certify that information contained in this application accurately reflects the activities of this agency and that the expenditures or portions thereof for which County funds are being requested are not reimbursed by any other source. Name: Didi Dickson Title: Didi Dickson Brief description of the program for which funding is requested: Funding is requested for the Public Defender's Office and a portion of the Administrative Office and costs for the purpose of representing persons declared indigent and facing possible incarceration in criminal and certain civil matters in accordance with Florida Statues Summary Report Amount requested from Indian River County for 2026/2027: $1,048,850.00 Total Proposed Program budget for 2026/2027: $1,048,850.00 Percent of total Program budget: 100% Current Funding (2025/2026) $1,130,480.00 Dollar increase / (decrease) in request: ($81,630.00) Percent increase / decrease in request: If request increased 5% or more, briefly explain why: The Organization's Board of Directors has approved this application on (date): 03/24/26 Name of President/Chair of the Board: Diamond R. Litty, Public Defender Name of Exec. Director/CEO: Diamond R. Litty, Public Defender B. Organizational Capability 1. Description of the countywide purpose the funds will be used for: This agency is mandated by law to handle the defense of all persons declared indigent by the Clerk of Court and charged with criminal or certain civil offenses that may result in incarceration. The budget reflects only those expenses, local and circuit -wide, that are mandated by Florida Statutes to be paid by the County in accordance with Chapter 29. We respectfully request that the items budgeted for the Office in the past in a General Fund by the County Administrator including, but not limited to: office space, custodial expenses, utilities for the local offices, etc., continue to be budgeted in the same manner. 110� 2. Listing of specific programs your agency offers to our community. Defense of persons declared indigent and charged with criminal or some civil offenses that may result in incarceration 152 C . Financials TOTAL AGENCY BUDGET AGENCY/PROGRAM NAME: Office of the Public Defender, 19th Judicial Circuit EXPENDITURES Utilities 1287 536 1074 FY FY24/25 FY 25/26 FY 25/26 TOTAL FY 2026/2027 10/1/24 TO 10/1 /25 TO 03/01/26 TO 2025/2026 10/1/26 TO 9/30/25 2/28/26 9/30/26 Repair 9/30/27 REVENUES ACTUAL ACTUAL 5 EST. (7) PROPOSED BUDGET 202 MONTHS MONTHS $350.00 350.00 0 0 0 $0.00 0 0 0 0 $0.00 0 0 0 0 $0.00 0 0 0 0 $0.00 0 0 0 0 $0.00 0 0 0 0 $0.00 0 0 0 0 $0.00 0 0 0 0 $0.00 0 0 0 0 $0.00 0 0 0 0 $0.00 0 0 0 0 $0.00 0 0 0 0 $0.00 0 0 0 0 $0.00 0 0 0 0 $0.00 0 0 0 0 $0.00 0 TOTAL $0.00 $0.00 $0.00 $0.00 $0.00 REVENUES 741 $1,150.00 1100 Training EXPENDITURES Utilities 1287 536 1074 $1,610.00 1540 Telephone 984 352 1028 $1,380.00 1190 Telephone Main & 0 345 265 $610.00 590 Repair Telephone 202 0 350.00 $350.00 350.00 Equipment Other Comm 24 43 72 $115.00 110 (Fedex&Checks) Other (Custodial) 0 0 0 $0.00 0 Rent/Office Space 5726 2458 3441 $5,899.00 5811 Other Space 966 1072 1073 $2,145.00 2051 IT Support 19526 7097 12131 $19,228.00 18480 IT Maintenance 34370 30078 5195 $35,273.00 38268 and Repair Communication 14688 9442 7256 $16,698.00 15136 and Fiber Lines Hardware 9946 12813 1960 $14,773.00 6555 Software 11136 745 13072 $13,817.00 13704 IT Supplies 1161 409 741 $1,150.00 1100 Training 0 0 0 $0.00 0 0 0 0 $0.00 0 0 0 0 $0.00 0 TOTAL $100,016.00 $65,390.00 $47,658.00 $113,048.00 $104,885.00 EXPENSES M MEDICAL EXAMINER EkC ORIO Patricia A. Aronica, M.D. Chief Medical Examiner Raman Baldzizhar, M.D. Deputy Chief Medical Examiner April 1, 2026 Ms. Kristin Daniels, CGFO Director of Management & Budget Indian River County Board of County Commissioners 1801 27th Street Vero Beach, Florida 32960-3365 Dear Ms. Daniels: Adrienne E. Sander, M.D. Associate Medical Examiner Stefanie Grewe, M.D. Associate Medical Examiner Enclosed is the Office of the Medical Examiner, District 19 fiscal year 2026-2027 budget proposal for approval by the Indian River County Board of County Commissioners. The overall request before applying the credit of unused funds is $5,450,804, an increase of 5.74%. The budget request after deductingthe credit of unused funds shows a decrease of -2.64% for Indian River County. The increases in this budget include a 5% COLA for all employees and increases in general operational costs such as toxicology and body transportation. We are requesting to phase in three new positions in anticipation of moving into the new facility. This budget request reflects only 25% of the total salaries and benefits for the new positions. In addition, we are requesting an increase in contingency funds for any unforeseen spending due to the move. At this time, it is unclear when the transition will occur, as permitting is not yet complete, and there is a 16 to 18 month estimated construction time. I would like to thank all four counties as it has been a privilege and honor to serve as the Chief Medical Examiner for District 19 over these past six years. I welcome any questions or feedback you might have. Thank you for your attention and continued support. Most Sincerely, A)ot�- - Patricia A. Aronica, M.D. District Chief Medical Examiner 2500 South 35th Street — Fort Pierce, FL 34981-5573 (772) 464-7378 • Fax (772) 464-2409 SERVING... INDIAN RIVER, MARTIN, OKEECHOBEE AND ST. LUCIE COUNTIES 155 OFFICE OF THE MEDICAL EXAMINER flffff�- [Poi MEDIC,4� W %I INDIAN RIVER�� MARTIN }' ii EDCIE {a' OKEECHOBEE TRICZ .r. ffl�ffl BUDGET PROPOSAL FOR FISCAL YEAR 2026-2027 SUBMITTED BY: PATRICIA A. ARONICA, M.D. CHIEF MEDICAL EXAMINER 2500 South 35th Street Fort Pierce, FL 34981 (772) 464-7378 BBI OFFICE OF THE MEDICAL EXAMINER DISTRICT 19, FLORIDA BUDGET PROPOSAL FOR FISCAL YEAR 2026-2027 TABLE OF CONTENTS Itemized Budget Proposal for FY Year 2026-2027 Salary and Benefits Calculation Worksheet Budget History 1988 to Present County Share Calculation for 2025 County Share History Annual Incidence of Death Annual Autopsy Examinations % of Increase for Each County 157 OFFICE OF THE MEDICAL EXAMINER, DISTRICT 19, FLORIDA AMENDED BUDGET PROPOSAL FOR FISCAL YEAR 2026-2027 OPERATING EXPENSE DISTRICT IRC MCI OC SLC COUNTY SHARE 0 I uuo 0 0 o 0 SERVICES 1,533 683 3,548 Automobile Travel / Gas / Repairs 35,000 8,099 District Medical Examiner S 483,000.00 111,766 98,725 44,001 228,507 Deputy Chief Medical Examiner 5 325,852.80 75,402 66,604 29,685 154,161 Associate Medical Examiner $ 300,927.90 69,635 61,510 27,415 142,369 Associate Medical Examiner $ 300,927.90 69,635 61,510 27,415 142,369 Operations Manager $ 105,840.00 24,491 21,634 9,642 50,073 Chief Medical Examiner Investigator $ 85,592.00 19,806 17,495 7,797 40,494 Medical Examiner Investigator $ 61,006.40 14,117 12,470 5,558 28,862 Medical Examiner Investigator $ 56,700.80 13,121 11,590 5,165 26,825 Medical Examiner Investigator $ 55,036.80 12,736 11,250 5,014 26,038 Medical Examiner Investigator $ 52,416.00 10,714 10,714 4,775 24,798 Medical Examiner Investigator (YEAR 1 Plan) $ 12,480.00 2,888 2,551 1,137 5,904 Medical Examiner Investigator (YEAR 1 Plan) $ 12,480.00 2,888 2,551 1,137 5,904 Forensic Science Technician -Supervisor $ 78,748.80 18,222 16,096 7,174 37,256 Forensic Science Technician $ 60,008.00 13,886 12,266 5,467 28,390 Forensic ScienceTechnician $ 60,008.00 13,886 12,266 5,467 28,390 Forensic Science Technician $ 55,889.60 12,933 11,424 5,092 26,441 Forensic Science Technician (YEAR 1 Plan) $ 11,960.00 2,768 2,445 1,090 5,658 Office Manager $ 50,003.20 11,571 10,221 4,555 23,657 Medical Records Clerk II $ 43,721.60 10,117 8,937 3,983 20,685 Medical Records Clerk II $ 41,641.60 9,636 8,512 3,794 19,701 Medical Records Clerk II $ 39,998.40 9,256 8,176 3,644 18,923 Desktop Analyst II -Information Technology -SLC $ 40,183.09 9,298 8,213 3,661 19,011 Medical Records Clerk ll- Manpower Temp $ 37,440.00 8,664 7,653 3,411 17,713 Overtime for Investigators $ 10,000.00 2,314 2,044 911 4,731 BeneftPackage $ 1,331,517.93 308,113 272,162 121,301 629,941 SERVICES SUBTOTAL $ 3,713,380.82 859,276 759,015 336,289 1,756,800 OPERATING EXPENSE IRSC Lease Morgue 1 0 0 0 1 Audit Accounting Service 7,500 1,736 1,533 683 3,548 Automobile Travel / Gas / Repairs 35,000 8,099 7,154 3,189 16,559 Body Transport 200,000 46,280 40,880 18,220 94,620 Books 2,000 463 409 182 946 Business Supplies 45,000 10,413 9,198 4,100 21,290 Consultant Fees (Odontoogy/Human I.D. Lab) 20,000 4,628 4,088 1,822 9,462 Education and Meetings 20,000 4,628 4,088 1,822 9,462 SLC IT Information Technology Support 61,923 14,329 12,657 5,641 29,296 Insurance - Automobile / Umbrella 32,000 7,405 6,541 2,915 15,139 Insurance - Contents Office 10,000 2,314 2,044 911 4,731 Insurance - Employee Practices Liab. 10,000 2,314 2,044 911 4,731 Insurance - Profess. & Gen. Liab. Doctors 50,000 11,570 10,220 4,555 23,655 Insurance -General Liability Office 10,000 2,314 2,044 911 4,731 Material Center 2,000 463 409 182 946 Utilities 45,000 10,413 9,198 4,100 21,290 Legal Fees 25,000 5,785 5,110 2,278 11,828 Morgue Equip. Repairs / Replacement 50,000 11,570 10,220 4,555 23,655 Morgue Supplies 85,000 19,669 17,374 7,744 40,214 Office Cleaning 12,500 2,893 2,555 1,139 5,914 Office Equipment Maintenance & Service 30,000 6,942 6,132 2,733 14,193 Other Professional Services 15,000 3,471 3,066 1,367 7,097 Postage/ FedEx 4,000 926 818 364 1,892 Professional Dues Subscriptions 25,000 5,785 5,110 2,278 11,828 Professional Memberships / License 20,000 4,628 4,088 1,822 9,462 Solid Waste Disposal 20,000 4,628 4,088 1,822 9,462 Toxicology 375,000 86,775 76,650 34,163 177,413 Transcription Service 10,000 2,314 2,044 911 4,731 Reserve for Compensated Leave Absences 315,499 73,007 64,488 28,742 149,263 Contingency 200,000 46,280 40,880 18,220 94,620 OPERATING SUBTOTAL 1,737,423 402,040 355,129 158,279 821,976 TOTAL REQUEST $5,450,804 1,261,316 1,114,144 496,568 2,578,776 Credit Unused Funds' (950,000) (219,830) (194,180) (86,545) (449,445) ADJUSTED REQUEST $4,500,804 1,041,486 919,964 410,023 2,129,331 Monthly Request 375,067 86,790 76,664 34,169 177,444 `26/27 County Share 100% 158 23.14% 20.44% 9.11% 47.31% SALARY AND BENEFITS CALCULATION WORKSHEET October 1, 2026 • September 30, 2027 Employee Position Annual Sala S.S. 6120% Medicare 1.45% Retiremt. 14.03% Health Insurance Unemploy. 0.33% Health Ins. Admin. Fees 2.5% Life 0.00049 Per 1000 Work's Comp.@ 0.42% Total Sala Total Benefits Total Salary and Benefits District Medical Examiner' PA $483,000.00 $11,439.00 $7,003.50 $169,967.70 $14,066.62 $1,593.90 $351.67 $2,840.04 $2,028.60 $483,000.00 $209,291.03 $692,291.03 Deputy Chief Medical Examiner' RB $325,852.80 $11,439.00 $4,724.87 $114,667.60 $35,997.99 $1,075.31 $899.95 $7,916.01 $1,366.56 $325,852.80 $172,089.32 $497,942.12 Associate Medical Examiner' AS $300,927.90 $11,439.00 $4.363.45 $105,896.53 $14,066.62 $993.06 $351.67 $1,769.46 $1,263.90 $300,927.90 $140,143.68 $441,071.58 Associate Medical Examiner"SG $300,927.90 $11,439.00 $4,363.45 $105,896.53 $14,066.62 $993.06 $351.67 $1,769.46 $1,263.90 $300,927.90 $140,143.68 $441,071.58 Operations Manager* KL $105,840.00 $6,562.08 $1,534.68 $37,245.10 $35,997,99 $349.27 $899.95 $622.34 $444.53 $105,840.00 $83,655.93 $189,495.93 Chief ME Investigator • NM $85,592.00 $5,306.70 $1,241.08 $30,119.82 $24,640.63 $282.45 $616.02 $503.28 $359.49 $85,592.00 $63,069.48 $148,661.48 ME Investi ator• ME $61,006.40 $3,782.40 $884.59 $21,468.15 $14,066.62 $201.32 $351.67 $358.72 $256.23 $61,006.40 $41,369.69 $102,376.09 ME Investigator DG $56,700.80 $3,515.45 $822.16 $19,953.01 $35,997.99 $187.11 $899.95 $333.40 $238.14 $56,700.80 $61,947.22 $118,648.02 ME Investigator INC $55,036.80 $3,412.28 $798.03 $19,367.45 $0.00 $181.62 $0.00 $323.62 $231.15 $55,036.80 $24,314.16 $79,350.96 ME Investigator* BP $52,416.00 $3,249.79 $760.03 $18,445.19 $14,113.06 $172.97 $352.83 $308.21 $220.15 $52,416.00 $37,622.23 $90,038.23 ME Investigator* 1/4 $12,480.00 $773.76 $180.96 $4,391.71 $8,727.27 $41.18 $218.18 $73.38 $52.42 $12,480.00 $14,458.87 $26,938,87 ME Investi ator' B 1/4 $12,480.00 $773.76 $180.96 $4.391.71 $8,727.27 $41.18 $218.18 $73.38 $52.42 $12,480.00 $14,458.87 $26,938.87 Forensic Science Technician Supervisor VR $78,748.80 $4,882.43 $1,141.86 1 $27,711,70 $34,909.08 $259,87 $872.73 $463.04 $330.74 $78,748.80 $70,571.45 $149,320.25 Forensic Science Technician* HH $60,008.00 $3,720.50 $870.12 $21,116.82 $0.00 $198.03 $0.00 $352.85 $252.03 $60,008.00 $26,510.33 $86,518.33 Forensic Science Technician* KD $60,008.00 $3,720.50 $870.12 $21,116.82 $0.00 $198.03 $0.00 $352.85 $252.03 $60,008.00 $26,510.33 $86,518.33 Forensic Science Technician' MW $55,889.60 $3,465.16 $810.40 $19,667.55 $14,113.06 $184.44 $352.83 $328.63 $234.74 $55,889.60 $39,156.79 $95,046.39 Forensic Science Technician* @ 1/4 $11,960.00 $741.52 $173.42 $4,208.72 $8.727.27 $39.47 $218.18 $70.32 $50.23 $11,960.00 $14,229.14 $26,189.14 Office -Manager RJP $50,003.20 $3,100.20 $725.05 $7,015.45 $24,640.63 $165.01 $616.02 1 $294.02 $210.01 $50,003.20 $36,766.38 $86,769.58 Medical Records Clerk II DC $43,721.60 $2,710.74 $633.96 $6,134.14 $14,113.06 $144.28 $352.83 $257.08 $183.63 $43,721.60 $24,529.72 $68,251.32 Medical Records Clerk II AG $41,641.60 $2,581.78 $603.80 $5,842.32 $24,640.63 $137.42 $616.02 $244.85 $174.89 $41,641.60 $34,841.71 $76,483.31 Medical Records Clerk II Manpower Temp. $37,440,00 $37,440.00 $37,440.00 DesktopAnalyst 11 -IT SLC 1/2 $40,183.09 $2,491.35 $582.65 $5,637.69 $5,998.20 $132.60 $149.96 $236.28 $168.77 $40,183.09 $15.397.50 $55,580.59 Medical Records Clerk 11- TS $39,998.40 $2,479.90 $579.98 $5,611.78 $14,113.06 $131.99 $352.83 $235.19 $167.99 $39,998.40 $23,672.72 $63,671.12 Overtimelor.n,esli ators $10,000.00 $620.00 $145.00 $1,403.00 $0.00 $33.00 $0.00 $58.80 $42.00 $10,000.00 $2,301.80 $12,301.80 Health Insurance -Retirees "• $14,113.06 $352.83 $14,465.89 $14,465.89 $2,381,862.89 $103,646.29 $33,994.13 $777,27fi 48 $375,836.73 $7,73660 $9,395.92 $13,785.21 $9,846.58 $2,381,862.89 $1,331,517.93 $3,713,380.82 •S ecial Risk Rate Is 35.19% 159 OFFICE OF THE MEDICAL EXAMINER DISTRICT 19, FLORIDA COUNTY SHARE CALCULATION FOR 2025 IFo Actual % used for calculation of county shares INDIAN SAINT RIVER I MARTIN I OKEECHOBEE LUCIE TOTAL 23.142377% 20.438334% 9.107105% 47.312185% 100.000000% INDIAN SAINT RIVER MARTIN OKEECHOBEE LUCIE A. AUTOPSIES IN COUNTY 120 105 71 310 B. TOTAL AUTOPSIES IN DISTRICT 606 606 606 606 AUTOPSY RATIO (A/B) 0.1980 0.1733 0.1172 0.5116 AUTOPSY RATIO X 0.5 0.0990 0.0866 0.0586 0.2558 C. DEATHS IN COUNTY 2429 2160 596 3987 D. TOTAL DEATHS IN DISTRICT 9172 9172 9172 9172 DEATH RATIO (C/D) 0.2648 0.2355 0.0650 0.4347 DEATH RATIO X 0.5 0.1324 0.1177 0.0325 0.2173 E. COUNTY AUTOPSY AND DEATH RATIO 0.2314 0.2044 0.0911 0.4731 F. DISTRICT AUTOPSY AND DEATH RATIO 100.00% 100.00% 100.00% 100.00% THE COUNTY TO DISTRICT RATIO (E/F) 0.2314 0.2044 0.0911 0.4731 THE COUNTY PERCENTAGE (E/F X 100) 23.14% 20.44% 9.11% 47.31% IFo Actual % used for calculation of county shares INDIAN SAINT RIVER I MARTIN I OKEECHOBEE LUCIE TOTAL 23.142377% 20.438334% 9.107105% 47.312185% 100.000000% OFFICE OF THE MEDICAL EXAMINER DISTRICT 19, FLORIDA BUDGET HISTORY FISCAL YEAR TOTAL BUDGET NET CHANGE PERCENT CHANGE CREDIT FUNDS 2000-01 $928,133.00 87,494 10.41% $44,407.00 2001-02 $970,129.00 41,996 4.52% $27,812.00 2002-03 $1,058,663.00 88,534 9.13% $31,700.00 2003-04 $1,148,624.00 89,961 8.50% $21,990.00 2004-05 $1,196,481.00 47,857 4.17% $8,608.00 2005-06 $1,235,460.00 38,979 3.26% $172,494.00 2006-07 $1,314,847.00 79,387 6.43% $97,703.00 2007-08 $1,382,308.00 67,461 5.13% $214,570.00 2008-09 $1,465,531.00 83,223 6.02% $176,301.00 2009-10 $1,474,670.00 9,139 0.62% $186,716.00 2010-11 $1,422,719.00 -51,951 -3.52% $250,000.00 2011-12 $1,538,835.00 116,116 8.16% $287,963.00 2012-13 $1,448,519.00 -90,316 -5.87% $283,901.00 2013-14 $1,519,747.00 71,228 4.92% $451,599.00 2014-15 $1,519,212.00 -535 -0.04% $379,081.00 2015-16 $1,575,401.00 56,189 3.70% $353,382.00 2016-17 $1,802,687.00 227,286 14.43% $337,757.00 2017-18 $2,116,231.00 313,544 17.39% $342,370.00 2018-19 $2,316,139.00 199,908 9.45% $421,922.00 2019-20 $2,968,259.00 652,120 28.16% $1,157,665.00 2020-21 $2,830,062.00 -138,197 -4.66% $875,000.00 2021-22 $2,997,901.00 167,839 5.93% $925,000.00 2022-23 $3,908,136.00 910,235 30.36% $975,000.00 2023-24 $4,141,704.00 233,568 5.98% $975,000.00 2024-25 $4,549,033.00 407,329 9.83% $1,350,000.00 2025-26 $5,155,024.001 605991 13.32% 1 $660,188.00 2026-27 $5,450,804.001 $295,780.00 5.74% 1 $950,000.00 m OFFICE OF THE MEDICAL EXAMINER DISTRICT 19, FLORIDA COUNTY SHARE HISTORY INDIAN SAINT YEAR RIVER MARTIN OKEECHOBEE LUCIE 2000 24.40% 28.50% 8.30% 38.80% 2001 27.40% 25.80% 7.50% 39.30% 2002 26.30% 27.50% 7.50% 38.70% 2003 26.50% 28.30% 7.10% 38.10% 2004 26.10% 30.00% 7.50% 36.40% 2005 26.80% 28.30% 8.30% 36.60% 2006 26.30% 28.80% 8.10% 36.80% 2007 26.50% 26.60% 8.40% 38.50% 2008 27.90% 24.80% 7.40% 39.90% 2009 26.70% 24.70% 7.10% 41.50% 2010 24.20% 23.30% 7.40% 45.10% 2011 24.37% 26.68% 6.32% 42.63% 2012 25.81% 25.73% 5.61% 42.85% 2013 26.20% 24.65% 7.56% 41.60% 2014 26.53% 24.86% 6.27% 42.34% 2015 25.32% 25.42% 6.00% 43.26% 2016 23.83% 25.40% 6.75% 44.020o 2017 23.99% 25.78% 6.87% 43.36% 2018 24.96% 23.68% 6.71% 44.65% 2019 25.04% 23.82% 6.39% 44.75% 2020 23.44% 23.66% 7.44% 45.47% 2021 24.36% 22.42% 7.11% 46.11% 2022 25.28% 21.32% 7.02% 46.37% 2023 25.27% 21.28% 7.04% 46.41% 2024 23.80% 20.80% 5.90% 49.50% 2025 23.14% 20.44% 9.11% 47.31% OFFICE OF THE MEDICAL EXAMINER DISTRICT 19, FLORIDA ANNUAL INCIDENCE OF DEATH 163 INDIAN SAINT YEAR RIVER MARTIN OKEECHOBEE LUCIE DISTRICT 2000 1,521 1,622 335 1,815 5,293 2001 1,648 1,615 296 1,955 5,514 2002 1,664 1,572 345 2,026 5,607 2003 1,739 1,741 332 2,134 5,946 2004 1,624 1,741 357 2,072 5,794 2005 1,640 1,836 362 1,985 5,823 2006 1,708 1,825 379 2,001 5,913 2007 1,756 1,717 378 2,184 6,035 2008 1,805 1,625 349 2,360 6,139 2009 1,787 1,637 330 2,518 6,272 2010 1,765 1,670 381 2,532 6,348 2011 1,805 1,681 339 2,554 6,379 2012 1,815 1,687 342 2,581 6,425 2013 1,870 1,810 376 2,648 6,704 2014 2,079 1,869 351 2,762 7,061 2015 1,991 1,898 368 2,783 7,040 2016 2,045 1,991 398 2,878 7,312 2017 2,050 1,972 426 2,965 7,413 2018 2,155 1,863 389 3,099 7,506 2019 2,182 1,916 403 3,255 7,756 2020 2,380 2,330 555 3,978 9,243 2021 2,715 2,468 657 4,432 10,272 2022 2,607 2,286 563 4,179 9,635 2023 2442 2268 545 3994 9,249 2024 2466 2219 505 4113 9,303 163 N N N N N N N N N N N N N N N N N N N N N N N N N N O O O O C) O CD O O O CD O o 0 0 0 CD CD 0 0 0 CD 0 0 0 CD m� N N N N N N — — — — — — — 0 0 0 0 0 0 0 0 0 0 CJl W N O CD M M Cn � W N O CD W D M Cn � W N O N W m m O W W P N N N W 0 0 Cn m W W4�,?� W W co G O O N CD M W � J J CO M -A Cn CO �1 Cn O M W W Cn M W Z a On NW Cn W W U1 U1 Cn N N N N� O��n C -P-- v O O W .� v O �I �1 CO W W N �I M N P" Cn O W � O CO M� N W -1 Z 0 m �I -P�, U1 U1 U1 Cn A Cn U1 Cn W -P�, 01 N W 4�- Cn U1 W Cn Cn U1 Cn Cn Cn -P:l n N Cn CD CD Cn O M O N M N CO CD Cn Cn M — v Co W W �-r�k J = O W m m r cn W W W W W N N W N W N N N N N N N N N N N N N N N C a CA W Cn �1 co 00 N (.0 — U1 � W N � 0) CD Cn W N N N 4�, -1:�, � CD O CO C71 O �I 00 C) N� O v CO � N CO O Cn CD O O M Cn W-P�, m Z v_ M Cn M _4 � M M M CD CD Cn Cn Cn 4�, Cn Cn M rn Cn Cn Ul Cn M M cn O Cn �1 — U1 N O �I N S W ';:�' O W— N O�� W CD — O m CP M CO O-P�, O W CD Cn Cn N W �l N W CO N W v 00 W N N �I O A400\ % of Increase for Each County Indian River Countv Fiscal Year Adjusted Request Increase % Change # of Autopsies 2000-01 $230,652 28,372 14.03% 100 2001-02 $229,202 (1,450) -0.63% 91 2002-03 $281,799 52,597 22.95% 138 2003-04 1 $288,680 6,881 2.44% 136 2004-05 $314,709 26,029 9.02% 145 2005-06 $288,924 (25,785) -8.19% 144 2006-07 $338,413 49,489 17.13% 143 2007-08 $319,289 (19,124) -5.65% 138 2008-09 $341,117 21,828 6.84% 138 2009-10 $362,326 21,209 6.22% 160 2010-11 $313,616 (48,710) -13.44% 155 2011-12 $295,512 (18,104) -5.77% 107 2012-13 $283,817 (11,695) -3.96% 109 2013-14 $275,689 (8,128) -2.86% 115 2014-15 $298,663 22,974 8.337/6 134 2015-16 $324,199 25,536 8.55% 128 2016-17 $370,991 46,792 14.43% 119 2017-18 $422,690 51,699 13.94% 127 2018-19 $454,367 31,677 7.49% 127 2019-20 $451,906 (2,461) -0.54% 144 2020-21 $489,550 37,644 8.33% 133 2021-22 $485,812 (3,738) -0.76% 131 2022-23 $714,398 228,586 47.05% 168 2023-24 $800,582 1 86,184 1 12.06% 169 2024-25 $808,490 7,908 0.99% 162 2025-26 $1,069,774 261,284 32.32% 139 2026-27 $1,041,486 (28,288) -2.64% 120 Martin Countv Fiscal Year Adjusted Request Increase % Change # of Autopsies 2000-01 $249,211.00 62,903 33.76% 107 2001-02 $269,478.00 20,267 8.13% 118 2002-03 $264,197.00 (5,281) -1.96% 132 2003-04 $299,284.00 35,087 13.28% 164 2004-05 $336,383.00 37,099 12.40% 168 2005-06 $335,577.00 (806) -0.24% 179 2006-07 $357,187.00 21,610 6.44% 140 2007-08 $347,234.00 (9,953) -2.79% 154 2008-09 $339,938.00 (7,296) -2.10% 143 2009-10 $311,944.00 (27,994) -8.24% 140 2010-11 $284,912.00 (27,032) -8.67% 144 2011-12 $287,422.00 2,510 0.88% 105 2012-13 $310,720.00 23,298 8.11% 144 2013-14 $274,834.00 (35,886) -11.55% 124 2014-15 $281,055.00 6,221 2.26% 122 2015-16 $303,773.00 22,718 8.08% 126 2016-17 $372,330.00 68,557 22.57% 127 2017-18 $450,517.00 78,187 21.00% 152 2018-19 $488,347.00 37,830 8.40% 156 2019-20 $428,688.00 (59,659) -12.22% 153 2020-21 $465,703.00 37,015 8.63% 139 2021-22 $490,349.00 24,646 5.29% 137 2022-23 $657,738.00 167,389 34.14% 157 2023-24 $675,160.00 17,422 1 2.65% 136 2024-25 $680,664.00 5,504 0.82% 121 2025-26 $935,098.00 254,434 37.38% 117 2026-27 $919,964.00 (15,134) -1.62% 105 165 Okeechobee County St. Lucie County Fiscal Year Adjusted Request Increase % Change # of Autopsies Fiscal Year Adjusted Request Increase % Change # of Autopsies 2000-01 $76,885.00 2,716 3.66% 46 2000-01 $326,979.00 43,038 15.16% 164 2001-02 $77,767.00 882 1.15% 47 2001-02 $365,869.00 38,890 11.89% 194 2002-03 $76,642.00 (1,125) -1.45% 54 2002-03 $404,325.00 38,456 10.51% 243 2003-04 $82,295.00 5,653 7.38% 57 2003-04 $420,265.00 15,940 3.94% 245 2004-05 $84,304.00 2,009 2.44% 53 2004-05 $452,477.00 32,212 7.66% 246 2005-06 $83,097.00 (1,207) -1.43% 53 2005-06 $400,368.00 (52,109) -11.52% 220 2006-07 $105,390.00 22,293 26.83% 58 2006-07 $461,154.00 60,786 15.18% 220 2007-08 $99,249.00 (6,141) -5.83% 57 2007-08 $446,966.00 (14,188) -3.08% 229 2008-09 $108,472.00 9,223 9.29% 61 1 2008-09 $499,703.00 52,737 11.80% 235 2009-10 $94,001.00 (14,471) -13.34% 56 2009-10 $519,682.00 19,979 4.00% 250 2010-11 $80,013.00 (13,988) -14.88% 55 2010-11 $494,179.00 (25,503) -4.91% 268 2011-12 $93,428.00 13,415 16.77% 45 2011-12 $574,510.00 80,331 16.26% 262 2012-13 $73,604.00 -19,824 -21.22% 39 2012-13 $495,624.00 -78,886 -13.73% 241 2013-14 $59,923.00 -13,681 -18.59% 29 2013-14 $457,702.00 -37,922 -7.65% 224 2014-15 $86,165.00 26,242 43.79% 52 2014-15 $474,248.00 16,546 3.62% 239 2015-16 $76,593.00 -9,572 -11.11% 41 2015-16 $517,454.00 43,206 9.11% 247 2016-17 $87,853.00 11,260 14.70% 36 2016-17 $633,757.00 116,303 22.48% 250 2017-18 $119,781.00 31,928 36.34% 52 2017-18 $780,873.00 147,116 23.21% 314 2018-19 $130,196.00 10,415 8.70% 50 2018-19 $821,308.00 40,435 5.180/6 292 2019-20 $121,581.00 -8,615 -6.62% 56 2019-20 $808,419.00 -12,889 -1.57% 326 2020-21 $124,994.00 3,413 2.81% 46 2020-21 $874,815.00 66,396 8.21% 288 2021-22 $154,164.00 29,170 23.34% 55 2021-22 $942,577.00 67,762 7.750/6 297 2022-23 $208,560.00 54,396 35.28% 59 2022-23 $1,352,441.00 409,864 43.48% 370 2023-24 $222,447.00 13,887 6.66% 59 2023-24 $1,468,516.00 116,075 28.32% 355 2024-25 $225,360.00 2,913 1.31% 55 2024-25 $1,484,519.00 16,003 1.09% 333 2025-26 $265,238.00 39,878 17.70% 42 1 12025-26 1 $2,224,725.001 740,206 1 50% 1 361 2026-27 $410,023.00 144,785 1 54.590 71 2026-27 1 $2,129,331.00 (95,394.00) 1 -4% 1 310 165 STATE FOREST SERVICE foV E1�� n l� 1] EMERGENCY SERVICES DISTRICT EXPENSE ESTIMATE FOR 2026/2027 FUND 114 PROPOSED BUDGET AS OF JULY 1, 2026 EMERGENCY SERVICES DISTRICT REVENUE ESTIMATE FOR 2026/2027 FUND 114 PROPOSED BUDGET AS OF JULY 1, 2026 BUDGET 2026/2027 COUNTY % AS OF DEPARTMENT ADMINISTRATOR INCREASE INCREASE ACCT# ACCOUNTNAME 3/31/2026 REQUEST RECOMMENDED (DECREASE) (DECREASE) 120 FIRE RESCUE -SALARIES $36,534,460 $37,449,093 $37,449,093 $914,633 2.5% 120 FIRERESCUE- BENEFITS 21,282,183 24,290,914 24,290,914 3,008,731 14.1 % 120 FIRERESCUE- OPERATING 10,280,906 11,059,360 10,540,106 259,200 2.5% 120 FIRE RESCUE - HYDRANT MAINTENANCE 155,005 155,005 155,005 0 0.0% 120 FIRERESCUE-CAPITAL 18,033,795 4,092,174 3,942,174 (14,091,621) (78.1)% 120 FIRERESCUE - OTHER USES 1,765,930 1,918,987 2,026,574 260,644 14.8% 120 STATE FOREST SERVICE 12,108 12,108 12,108 0 0.0% 240 LIFESAFETY-SALARIES 330,020 351,740 228,186 (101,834) (30.9)% 240 LIFESAFETY- BENEFITS 121,172 116,076 71,475 (49,697) (41.0)% 240 LIFESAFETY- OPERATING 82,469 111,133 124,181 41,712 50.6% 342-610 TOTAL EXPENSES $88,598,048 $79,556,590 $78,839,816 ($9,758,232) (11.0)% EMERGENCY SERVICES DISTRICT REVENUE ESTIMATE FOR 2026/2027 FUND 114 PROPOSED BUDGET AS OF JULY 1, 2026 SUB -TOTAL $73,880,412 $78,592,794 $78,747,665 $4,867,253 6.6% 389-030 LESS 5% EST. RECEIPTS ($3,660,839) ($3,929,640) ($3,937,383) ($276,544) 7.6% 389-040 CASHFORWARD 18,378,475 4,029,534 4,029,534 (14,348,941) (78.1)% TOTAL REVENUES $88,598,048 $78,692,688 $78,839,816 ($9,758,232) (11.0)% 2026/27 PROPOSED MILLAGE 2025/26 MILLAGE 2024/25 MILLAGE 2.3531 2023/24 MILLAGE 2.3531 2.3531 2022/23 MILLAGE 2.3531 2.3531 2021/22 MILLAGE 2.3531 167 BUDGET 2026/2027 COUNTY % AS OF DEPARTMENT ADMINISTRATOR INCREASE INCREASE ACCT# ACCOUNTNAME 3/31/2026 REQUEST RECOMMENDED (DECREASE) (DECREASE) 311-010 CURRENT AD VALOREM TAXES $61,301,015 $64,979,076 $65,205,837 $3,904,822 6.4% 311-020 DELINQUENT AD VALOREM TAXES 25,000 25,000 25,000 0 0.0% 311-030 INTERESTTAX ROLL 15,000 15,000 15,000 0 0.0% 334-291 FL DOH EMERG MGMT SERVICE PROGRAM GRANT 92,250 0 0 (92,250) (100.0)% 335-210 FIREMANS SUPPLEMENTAL COMPENSATION 65,000 65,000 65,000 0 0.0% 342-210 FIRE SAFETY PERMIT FEES 5,000 5,000 5,000 0 0.0% 342-220 FIRE PROTECTION SERVICES 291,484 291,484 291,484 0 0.0% 342-230 FIRE SAFETY INSPECTION/PLAN REVIEW 400,000 450,000 450,000 50,000 12.5% 342-240 COST RECOVERY 500 500 500 0 0.0% 342-320 ALS SPECIAL EVENTS 15,000 20,000 20,000 5,000 33.3% 342-610 ALS CHARGES 8,807,005 10,500,000 10,500,000 1,692,995 19.2% 342-611 PEMT PROGRAM DISTRIBUTION 571,386 0 0 (571,386) (100.0)% 354-018 FALSE FIRE ALARM 4,000 5,000 5,000 1,000 25.0% 361-100 INTERESTINCOME 1,762,500 1,710,000 1,638,110 (124,390) (7.1)% 369-900 OTHER MISC. REVENUE 2,000 2,000 2,000 0 0.0% 369-940 REIMBURSEMENTS -CORE FUNDING 523,272 524,734 524,734 1,462 0.3% SUB -TOTAL $73,880,412 $78,592,794 $78,747,665 $4,867,253 6.6% 389-030 LESS 5% EST. RECEIPTS ($3,660,839) ($3,929,640) ($3,937,383) ($276,544) 7.6% 389-040 CASHFORWARD 18,378,475 4,029,534 4,029,534 (14,348,941) (78.1)% TOTAL REVENUES $88,598,048 $78,692,688 $78,839,816 ($9,758,232) (11.0)% 2026/27 PROPOSED MILLAGE 2025/26 MILLAGE 2024/25 MILLAGE 2.3531 2023/24 MILLAGE 2.3531 2.3531 2022/23 MILLAGE 2.3531 2.3531 2021/22 MILLAGE 2.3531 167 ECONOMIC DEVELOPMENT DIVISION A Division of the Indian River County Chamber of Commerce INDIAN RIVER COUNTY NONPROFIT / QUASI AGENCY REQUEST FOR FUNDING A. Program Cover Page Agency: Indian River County Chamber of Commerce Telephone: 772-567-3491 Contact Andrea Beam Fax: $245,885.00 Person: ($85.00) Percent increase / decrease in request: -.03% Title: President E -Mail: andreab@indianriverchamber.com Address: 1216 21 st Street, Vero Beach, FL 32960 Website www indianriverchamber.com; www.indianrivered.com Address: Program Countywide Economic Development Title: I Agree - By checking the "I Agree" box and entering your name below, you certify that information contained in this application accurately reflects the activities of this agency and that the expenditures or portions thereof for which County funds are being requested are not reimbursed by any other source. Name: Andrea Beam Title: President Brief description of the Program for which funding is requested. Driving Growth in Indian River County: The Indian River County Chamber of Commerce's Economic Development Division serves as the County's lead economic development organization and is a key implementation partner for the County's adopted Treasured Tomorrow Economic Development Strategic Action Plan. Approved by the Board of County Commissioners in January 2026, Treasured Tomorrow provides a 10 year blueprint to guide economic ..� growth while preserving the community's quality of place and fiscal sustainability. Through a coordinated public private partnership with Indian River County, the Economic Development Council, the Economic Leadership Alliance, local governments, and other stakeholders, the Chamber's Economic Development Division advances the Plan's three core priorities: target industry development, business retention and expansion, and strengthening the County's economic development capacity and services. Summary Report Amount requested from Indian River County for 2026/2027: $245,800.00 Total Proposed Program budget for 2026/2027: $280,800.00 Percent of total Program budget: 87.5% Current Funding (2025/2026) $245,885.00 Dollar increase / (decrease) in request: ($85.00) Percent increase / decrease in request: -.03% If request increased 5% or more, briefly explain why: The Salary line for the VP of Economic Development has increased in order to attract and retain a qualified candidate for this position. This position has historically earned far below the comparable rate for similar roles in our area. Employee benefits cost has also risen because the previous VP did not enroll in group insurance plans. The Staff Services cost for this department has also increased due to the expanded operations of the Economic Development Department. As a one-person department, additional staff support is necessary to achieve objectives and operate with excellence. "1 The Organization's Board of Directors has approved this application on (date): 04/20/2026 169 Name of President/Chair of the Board: Shane Mullan Name of Exec. Director/CEO: Andrea Beam B. Organizational Capability 1. Provide the mission statement and vision of your organization: Mission Statement: To drive economic growth through collaboration—supporting existing businesses, attracting new investment, and aligning public and private partners for long term prosperity. Vision.- To ision: To support the development of a diverse and prosperous business environment that contributes to sustained economic growth and an improved quality of life in Indian River County. 2. Provide a brief summary of your organization, including areas of expertise, accomplishments and population served. For more than a century, the Indian River County Chamber of Commerce has been the voice of local business— growing from just 30 founding members to a dynamic network representing approximately 650 businesses and thousands of employees. Our success is built on the strength of our dedicated staff, engaged volunteers, and our ability to unite diverse voices around a shared vision. Through the Chamber's Economic Development Office (EDO), we provide expert support, resources, and a professional workspace to help existing businesses grow and thrive, and to assist companies considering a move to Indian River County. Backed by the County Commission, the Economic Development Council, and the County's Planning & Development Services Department, we're focused on creating high-quality jobs, attracting new industries, and broadening the tax base with balanced, sustainable growth. The Chamber's EDO acts as a bridge between the business community and public leadership, bringing together private -sector expertise and public -sector strategy to drive economic success. Regionally, we collaborate with economic development partners in neighboring counties to position the Treasure Coast as a hub for light manufacturing, marine, and aviation sectors. This includes joint participation in trade shows, site consultant events, workforce training, and more—efforts that showcase our region as a premier destination for targeted industry growth. We work closely with organizations like the Treasure Coast Manufacturers Association, CareerSource Research Coast, the Treasure Coast Regional Planning Council, and the Treasure Coast Builders Association. Our educational partnerships with Indian River State College, Treasure Coast Technical College, and local high schools help strengthen our workforce pipeline. Through the Economic Leadership Alliance, we also engage with top employers like Piper Aircraft and Cleveland Clinic to align priorities and drive long-term growth. A key part of our mission is public outreach—educating the community about the importance of industrial development and its role in supporting a healthy, resilient local economy. We actively assist in advancing shovel -ready industrial sites and the infrastructure needed to attract and retain growing companies. Since the 1990s, the Chamber has successfully secured private -sector funding to supplement public investment and expand programming. In FY2025, the Economic Leadership Alliance contributed $27,000, helping us amplify the impact of every public dollar invested in economic development. Alignment with Treasured Tomorrow Priorities and Deliverables: Consistent with Treasured Tomorrow, the Chamber's economic development program places a strong emphasis on target industry development, focusing on sectors identified through extensive data analysis and stakeholder engagement, including advanced manufacturing, aerospace and aviation, healthcare and life sciences, professional and financial services, agriculture and aquaculture, and related support industries. Our work includes proactively marketing Indian River County to these targeted industries; providing professional site selection services and market data; supporting existing businesses with expansion, workforce, and supply chain needs; and fostering business to business connections that strengthen local industry clusters. These activities directly 000k, support Treasured Tomorrow's call for a more intentional, data driven approach to business recruitment and retention and help position the County for higher wage, year round employment opportunities. The Chamber's mission remains focused on attracting and retaining companies that provide full time jobs with 170 benefits, pay wages at or above 75 percent of the County's average wage, and contribute to a diversified and resilient tax base—outcomes that are central to the goals of Treasured Tomorrow and the County's broader economic strategy. Organizational Capacity, Continuity, and Professional Standards: Over the past year, the Economic Development Division has navigated a period of organizational transition while maintaining continuity of services and progress toward County priorities. The retirement of the Chamber's long time Vice President of Economic Development marked the culmination of many years of dedicated service and institutional leadership. During this same period, the organization experienced the unexpected and tragic loss of a recently hired team member. This event was deeply felt, and the Chamber remains respectful of the personal and professional impact of this loss on colleagues and the community. Despite these challenges, the Chamber acted deliberately to ensure stability and continuity by recruiting and onboarding a new Vice President of Economic Development. This transition has reinforced internal alignment, preserved institutional knowledge, and positioned the organization to move forward with renewed focus on implementing Treasured Tomorrow's priorities. Commitment to Excellence and Continuous Improvement: In support of Treasured Tomorrow's emphasis on strengthening economic development capacity, the Chamber has initiated the process of pursuing Accredited Economic Development Organization (AEDO) status through the International Economic Development Council (IEDC). While achieving accreditation typically requires one to two years, beginning this process demonstrates a clear commitment to nationally recognized best practices, performance measurement, and accountability. AEDO accreditation will provide long term value to Indian River County by enhancing credibility with site selectors and investors, supporting staff professional development, and ensuring that economic development programs, governance, and reporting meet rigorous national standards. This commitment aligns directly with Treasured Tomorrow's call for stronger, more coordinated economic development resources and services to support sustainable growth. Looking Ahead: Through strategic alignment with the Treasured Tomorrow plan, investments in professional standards, and a disciplined focus on target industry development, the Indian River County Chamber of Commerce's Economic .0m•. Development Division remains committed to advancing shared County goals. County funding enables the Chamber to serve as an efficient, accountable implementation partner—supporting existing businesses, attracting quality job creating investment, and helping ensure a prosperous and balanced economic future for Indian River County. 3. Briefly list any certifications and/or accreditations obtained by your agency. Since its inception, the Indian River County Chamber has maintained the highest standards for operational excellence and organizational value. The Chamber President, who works closely with the EDO on funding, programming, and communications, has earned the IOM (Institute of Organization Management) credential from the U.S. Chamber in July 2025. Among the EDO's many local recognitions and accolades earned over the past decades, some regional and national awards include: • 2009 – CiCi Award from Trade & Industry Development magazine for retaining Piper Aircraft in Vero Beach, one of the top 15 community -impact projects in the U.S. • 2008 – Achieved 4 -star Accreditation from the U.S. Chamber of Commerce, distinguishing leadership and operational excellence. • 2006 – Named Partner of the Year by the Workforce Development Board of the Treasure Coast (now CareerSource Research Coast). • 2006 – Recognized by the American Society of Association Executives for outstanding disaster recovery efforts post - 2004 hurricanes. • 2005 – Received the Promotional Materials Award from the Southern Economic Development Council for best -in - class marketing materials. 171 B. Organization Capability (Continued) 4. How does your program differ from similar ones provided in the community? How do the programs complement those offered by other agencies? There are no other comprehensive countywide economic development programs of this type provided by, or performed by, any other group or agency within the county. The Chamber is recognized by The Florida Department of Commerce, our statewide economic development organization, as the primary economic development agency of record for Indian River County. The EDO works closely with other agencies as well as public officials, locally and statewide, to facilitate business development efforts as well as the retention and expansion of local business. The Chamber also maintains contact with regional, state, and federal agencies and elected officials who are critical to the success of our programs and benefits to local industry. We are also the "go -to" organization in times of disaster, partnering with the County and Emergency Management personnel. 5. Please describe the staffing requirements of these programs. Be specific in indicating the number of paid professional positions and paid support staff positions. Economic Development Vice President — This is the only full-time position funded by the County for the EDO. They are responsible for carrying out effective programs and services to attract new business to Indian River County, and aid in maintaining and expanding those businesses and industries currently located in and operating within the county. The Economic Development Vice President works closely with other Chamber staff, county government representatives (elected and staff), Chamber volunteers, along with local committees and task forces to formulate and implement the overall Economic Development Marketing Plan. The VP is responsible for the planning, organizing and development of a continuous program of business and industrial research, including cost of living, population trends, income, labor force availability and skills, needs of local industry and other special assignments. The VP is responsible for calling on key local employers, identifying and providing solutions to challenges faced by local businesses; promoting the Foreign Trade Zone program and benefits to local businesses and assisting them with documentation as needed. The VP works under the supervision of the President of the Indian River County Chamber of Commerce. .-. Staff Services — this is a combination of partial hours spent on EDO efforts by other Chamber Staff members. Staff Services include time and contributions from: Chamber President: The President works closely with the Vice President of Economic Development to drive strategic growth in the County, and communicate the Department's efforts to the public. The President is also engaged in community partnerships and bringing expanded opportunities to the department. Comptroller: The Comptroller is responsible for maintaining accurate financial records, preparing financial documentation, monthly updates and reports for internal use. They assist in budget preparation and maintenance, and serves as the liaison between the Chamber and the county's Budget Office for fiscal related inquiries and reimbursement of all eligible economic development related invoices. Funding for this position is shared between the Chamber, its Tourism Office and EDO. Executive Assistant: The Executive Assistant provides technical and creative support for the VP of Economic Development, and assists the department in various ways including social media posting, graphic design, website updates, and event planning. The EDO is requesting $24,200 for Staff Services contributions for FY27, which constitutes 1/3 of each the Comptroller and Executive Assistant's salaries. 172 6. Do these programs utilize volunteers? If yes, please briefly describe. The Chamber's Economic Development program is powered by over 40 dedicated volunteers from both the private .•. and public sectors. Recruited through the Chamber's Economic Development Office, these professionals contribute their time, expertise, and leadership to support the strategic goals of the EDO. Each volunteer typically donates 2-4 hours per month—many contributing even more. Based on a conservative executive rate of $50/hour, their collective contribution is valued at over $72,000 annually, not including additional in- kind services. Beyond their time, the business community also provides targeted private funding to directly support the Chamber's countywide economic development efforts. Volunteers engage through a structured network of committees and task forces focused on key areas such as public policy, manufacturing, workforce development, the Economic Leadership Alliance, project reviews, industry recognition, and other community initiatives. Approximately 80% of these volunteers are senior executives, CEOs, or high-level professionals—bringing deep experience and a strong commitment to advancing the local economy. 7. Description of the countywide purpose the funds will be used for. County funds, combined with private -sector contributions, support the operations of the Chamber's Economic Development Office in alignment with goals set by the County, the Economic Development Council, the Department of Planning & Development Services, and the Chamber. Funding supports key initiatives including: • Targeted marketing to site selectors and key industries, with personalized follow-up • Achievement of Treasured Tomorrow plan objectives • Client engagement and prospect outreach • Cost -of -living data updates and online tools for business decision-making • Indian RiverSites.com—a GIS -based property database promoting commercial/industrial real estate and providing detailed business intelligence • Promotional materials and updated advertising campaigns • Relationship -building with state legislators, site selectors, airports, and economic development partners • Operational & Facility support: Equipment and technology, building & maintenance assistance • Community presentations on the value of industry, high -wage jobs, and economic diversification • Workforce development via collaboration with schools, colleges, and training centers • Regional partnerships and joint economic development activities • Promotion of the Foreign Trade Zone, assisting businesses with access and compliance C. Board of Directors 1. Name: Address: Shane Mullan, Chair (Aluma Tower) 7750 9th St. SW, Vero Beach FL 32968 Aaron Bowles, Vice Chair (MBV Engineering) 1835 20th St. Vero Beach, FL 32960 Richard Giessert, Treasurer (Marine Bank) 571 Beachland Blvd, Vero Beach FL 32963 Donna D'Alfonso, Previous Chair (HR Dynamics) 1201 19th Pl. Ste B-403, Vero Beach FL 32960 Kevin Rollin, Legal Counsel (Napier & Rollin) 2066 14th Ave, Ste 201, Vero Beach FL 32960 Patrick Faucheux (Cleveland Clinic) 1000 36th St, Vero Beach FL 32960 Keith Kite (Kite Properties) 1507 20th St. Vero Beach, FL 32960 Danny Markford (Piper Aircraft) 2926 Piper Drive, Vero Beach FL 32960 Matt Tanner (United Against Poverty) 1400 27th St, Vero Beach FL 32960 Anna Valencia -Tillery (White Glove Moving) 2175 45th St. Vero Beach, FL 32967 Chris Woodruff (Paddles by the Sea) 3321 Bridge Plaza Dr. Vero Beach, FL 32963 173 Michele Murrell (FPL) 9001 Ellis Rd, West Melbourne FL 32904 Megan McFall (IRC Healthy Start) 1555 Indian River Blvd, Ste B-241. Vero Beach FL 32960 Patty Clements (Green Marlin/ Chive) 1475 US -1, Vero Beach, FL 32960 Chris Stephenson (Senior Resource Assn.) 694 14th St. Vero Beach, FL 32960 2. Does your Board of Directors set the policies for your agency? The Board of Directors is responsible for setting policies and guiding direction of the Chamber. A diverse group of volunteers serve on committees, task forces, and sub -committees that research and implement the various functions and needs of the Economic Development Department. Reports are provided monthly to the Chamber Board of Directors and County Economic Development Council. All formal Chamber policies and positions are the result of action by the Board. 3. Is there a quorum requirement for Board members attendance at your agency board meetings? Per Chamber Bylaws: Quorum: A simple majority of the Board constitutes a Quorum for transacting business at the regular or officially called meetings of the Chamber Board. 4. Please explain the rotating volunteer structure of your Board members and officers. The Chamber Board is composed of 15 elected members. Six directors are elected annually to serve for three years, or until their successors have been elected. The incoming Chairman may appoint up to three members to the Board to serve one-year terms. Subject to Board approval, the Incoming Chair may also appoint up to two former Chamber board Chairmen to serve one-year terms. Officers are elected annually. D. Finances 1. Does your Board approve the annual budget and review regular financial reports of the operating budget and capital funds? How often is this review conducted? The Chamber's budget committee establishes the proposed annual budget and presents the budget to the full Board of directors for review and adoption. Financial reports for the Chamber are made monthly at Board meetings. The economic development budget is reviewed by the Chamber Board and County EDC as proposed, then presented to the Board of County Commissioners. 2. Does any outside organization (such as a governmental unit) conduct periodic evaluations of the agency's finances, management or programs? If yes, list the agencies. An audit of the full Chamber financials, including Tourism and Economic Development departments, is conducted by a local CPA firm annually. The agency's financial audit for FY2025 was conducted by Nuttall Howes & Associates. 3. Are there any pending legal actions, claims, or disputes against your agency? No 4. Financial year (agency's fiscal year) that you are using for this budget report. Other If other, please specify October 1 - September 30 174 E. Financials TOTAL AGENCY BUDGET AGENCY/PROGRAM NAME: IRC Chamber of Commerce - Economic Development 175 FY 23/24 24/25 10/1/24 TO 9/30/25 FY 25/26 10/1/25 TO 2/28/26 FY 25/26 03/01/26 TO 9/30/26 TOTAL FY 2025/2026 FY 2026/2027 10/1/26 TO 9/30/27 REVENUES ACTUAL ACTUAL5 MONTHS EST. (7) MONTHS PROPOSED BUDGET 1. Contributions 26950 17100 12900 $30,000.00 35000 2. Special events 0 0 0 $0.00 0 3. Legacies/Bequests 0 0 0 $0.00 0 4. Supplemental fundraising 0 0 0 $0.00 0 5. United Way of IRC 0 0 0 $0.00 0 5a. United Way of Martin Co. 0 0 0 $0.00 0 5b. United Way of St. Lucie Co. 0 0 0 $0.00 0 6. Membership dues 0 0 0 $0.00 0 7. Program service fees 0 0 0 $0.00 0 8. Profit on sales to public 0 0 0 $0.00 0 9. Investment income 0 0 0 $0.00 0 10. Other income 0 0 0 $0.00 0 10a. 0 0 0 $0.00 0 10b. 0 0 0 $0.00 0 10c. 0 0 0 $0.00 0 10d. 0 0 0 $0.00 0 11. Reserve funds available for operating 0 0 0 $0.00 0 TOTAL REVENUES $26,950.00 $17,100.00 $12,900.00 $30,000.00 $35,000.00 EXPENDITURES 13. Salaries 105987 56889 68111 $125,000.00 137700 14. Employee benefits 2005 3425 6000 $9,425.00 18000 15. Payroll taxes/Unemploy. Comp. 5426 3913 7587 $11,500.00 9000 16. Professional fees 13597 7165 2835 $10,000.00 0 17. Supplies 2331 136 364 $500.00 1000 18. Telephone 2165 2017 983 $3,000.00 2700 19. Postage and shipping 814 668 1332 $2,000.00 1800 20. Occupancy (Buildings and rds. 0 0 0 $0.00 0 21. Utilities & Maintenance 0 0 0 $0.00 0 22.1nsurance 5921 5678 322 $6,000.00 6300 23. Rental and Maint. Equipment 0 4316 0 $4,316.00 7800 24. Printing and publications 2105 3609 1391 $5,000.00 1000 25. Travel and transportation 2633 3369 0 $3,369.00 9000 26. Staff/volunteer development 3114 6034 0 $6,034.00 3000 27. Specific assist. - individuals 0 0 0 $0.00 0 28. Membership dues 3185 2543 0 $2,543.00 2500 29. Awards and grants 0 0 0 $0.00 0 175 30. Payments to affiliated organizations 0 0 0 $0.00 0 31. Miscellaneous expenses 0 0 0 $0.00 0 31 a. Audit 6600 0 6500 $6,500.00 7500 31b. Business Retention 5007 1645 8355 $10,000.00 8000 31 c. Business Attraction 67393 38470 2228 $40,698.00 30500 TOTAL EXPENSES $228,283.00 $139,877.00 $106,008.00 $245,885.00 $245,800.00 F. Financials TOTAL PROGRAM BUDGET AGENCY/PROGRAM NAME: IRC Chamber of Commerce - Economic Development 176 FY 23/24 24/25 10/1/24 TO 9/30/25 FY 25/26 10/1/25 TO 2/28/26 FY 25/26 03/01/26 TO 9/30/26 TOTAL FY 2025/2026 FY 2026/2027 10/1/26 TO 9/30/27 REVENUES ACTUAL ACTUAL 5 MONTHS EST.(7) MONTHS PROPOSED BUDGET 1. Contributions 0 0 0 $0.00 0 2. Special events 0 0 0 $0.00 0 3. Legacies/Bequests 0 0 0 $0.00 0 4. Supplemental fundraising 0 0 0 $0.00 0 5. United Way of IRC 0 0 0 $0.00 0 5a. United Way of Martin Co. 0 0 0 $0.00 0 5b. United Way of St. Lucie Co. 0 0 0 $0.00 0 6. Membership dues 0 0 0 $0.00 0 7. Program service fees 0 0 0 $0.00 0 8. Profit on sales to public 0 0 0 $0.00 0 9. Investment income 0 0 0 $0.00 0 10. Other income 0 0 0 $0.00 0 10a. 0 0 0 $0.00 0 10b. 0 0 0 $0.00 0 10c. 0 0 $0.00 0 10d. 0 0 $0.00 0 10e. 0 0 $0.00 0 TOTAL REVENUES $0.00 $0.00 $0.00 $0.00 $0.00 EXPENDITURES 13. Salaries 0 0 0 $0.00 0 14. Employee benefits 0 0 0 $0.00 0 15. Payroll taxes/Unemploy. Comp. 0 0 0 $0.00 0 16. Professional fees 0 0 0 $0.00 0 17. Supplies 0 0 0 $0.00 0 18. Telephone 0 0 0 $0.00 0 19. Postage and shipping 0 0 0 $0.00 0 20. Occupancy (Buildings and rds. 0 0 0 $0.00 0 21. Utilities 0 0 0 $0.00 0 22.Insurance 0 0 0 $0.00 0 23. Rental and Maint. Equipment 0 0 0 $0.00 0 24. Printing and publications 1 0 0 0 $0.00 0 176 25. Travel and transportation 0 0 0 $0.00 0 26. Staff/volunteer development 0 0 0 $0.00 0 27. Specific assist. — individuals 0 0 0 $0.00 0 28. Membership dues 0 0 0 $0.00 0 29. Awards and grants 0 0 0 $0.00 0 30. Payments to affiliated organizations 0 0 0 $0.00 0 28. Membership dues 0 0 0 $0.00 0 31 a. 0 0 0 $0.00 0 31 b. 0 0 0 $0.00 0 31 c. 0 0 0 $0.00 0 TOTAL EXPENSES $0.00 $0.00 $0.00 $0.00 $0.00 G. SALARIES 1001 177 New No. of FY FY FY Percentage Title of Position Position (yes or Hrs. per 2024/2025 2025/2026 2026/2027 Projected of proposed no) week Actual Budget Budget increase VP Economic 113300 7.9% 1 Development No 50 90675 105000 2 Staff Services (multiple No 20 25321 20000 24200 21 % support positions) 3 0 0 0 0 GRAND TOTAL — ALL $115,996.00 $125,000.00 $137,700.00 10.16% SALARIES 1001 177 MENTAL HEALTH ASSOCIATION IN INDIAN RIVER COUNTY %VENC NDIAN RIVER COUNTY NONPROFIT / QUASI AGENCY REQUEST FOR FUNDING A. Program Cover Page Agency: Mental Health Association in Indian River Count Telephone: 7725699788 Contact Person: Angela Guzenski Fax: 772-569-2088 Title: Chief Operating Officer E -Mail: angela@mhairc.org Address: 820 37th Place Website Address: www.mhairc.org Program Title: MHA Walk -In and Counseling Center I Agree - By checking the "I Agree" box and entering your name below, you certify that information contained in this application accurately reflects the activities of this agency and that the expenditures or portions thereof for which County funds are being requested are not reimbursed by any other source. Name: Angela Guzenski Title: Chief Operating Officer Brief description of the Program for which funding is requested: Funding is requested to support the Mental Health Association's (MHA) Walk -In & Counseling Center (WICC), which provides immediate, barrier -free access to mental health care for Indian River County residents of all ages. The WICC is the only provider in the county offering free, same-day mental health screenings and crisis intervention services, ensuring individuals receive timely support before concerns escalate into emergencies. At the WICC, individuals can access mental health screenings, crisis intervention, consultations regarding a loved one's mental health needs, resource navigation, and referrals to appropriate services. For uninsured and underinsured residents below 300% of the federal poverty level, MHA offers ongoing care, including individual and family therapy, psychiatric evaluations, medication management, group therapy, and psychoeducational classes. MHA is committed to eliminating financial and accessibility barriers to care. In addition to clinical services, the organization provides free community-based support programs, including a bi-monthly hybrid Mood and Anxiety Support Group and a Women 55+ Support Group, which promote connection, reduce isolation, and build resilience among participants. Summary Report Amount requested from Indian River County for 2026/2027: $33,000.00 Total Proposed Program budget for 2026/2027: $1,978,000.00 Percent of total Program budget: 1.67% Current Funding (2025/2026) $30,106.00 Dollar increase / (decrease) in request: $2,894.00 Percent increase / decrease in request: 9.61 % If request increased 5% or more, briefly explain why: The requested increase reflects rising operational costs and a continued growth in demand for mental health services within the community. The Walk -In & Counseling Center has experienced an increase in individuals seeking same-day screenings, crisis intervention, and ongoing care, particularly among uninsured and underinsured residents. Additionally, increased expenses related to staffing, benefits, and essential clinical resources are necessary to maintain timely, high-quality, and barrier -free services. This modest increase ensures that MHA can sustain immediate access to care, expand service capacity, and continue meeting the growing mental health needs of the community without turning individuals away. The Organization's Board of Directors has approved this application on (date): 03/18/2026 Name of President/Chair of the Board: Mary Kate Clem 179 Name of Exec. Director/CEO: Philip Cromer B. Organizational Capability 1. Provide the mission statement and vision of your organization.- Mission rganization: Mission Statement: Mission: To provide immediate access with no barriers to mental health care. "It's Okay to Get Help!"® Vision: MHA Vision: Individuals will be afforded an opportunity for an improved quality of life through: • Access to a continuum of care. • Reduced stigma of mental health issues. • Increased integration and acceptance within a community that has an informed understanding of mental health issues. 2. Provide a brief summary of your organization, including areas of expertise, accomplishments and population served. The Mental Health Association in Indian River County (MHAIRC) is the only organization in the county providing free, immediate outpatient mental health care and crisis intervention, eliminating barriers to access and ensuring that no one in need goes without help. Through our walk-in, no -appointment -needed model, we offer timely mental health services that are otherwise unavailable in our area. Our comprehensive services include same-day mental health screenings, crisis intervention, consultations for individuals concerned about the mental health of others, case management, and information and referrals. We also provide individual, family, and group therapy, psychiatric care with medication management, free bi-weekly mood and anxiety support groups for women 55+, a weekly Veterans peer support group, and our youth academic skill -building (ASB) program. Additionally, adults can access peer support services through our Drop -In Centers and Clubhouse. In May 2024, we launched the Parent & Child Center (PACC) to address the growing mental health needs of children .-. and families in our community. Due to the center's success, we expanded our team to include three therapists, two academic skill builders, and one part-time psychiatric provider. Over the summer, we partnered with Thrive to host a Strengthening Families class, which four families successfully completed. The PACC also introduced one-on-one academic skill -building focused on executive functioning skills for children and teens. This evidence -based program, Smart but Scattered, has demonstrated strong outcomes. During the summer, we collaborated with local camps to offer group sessions and are now partnering with the Indian River School District to bring skill -building into elementary schools. Due to the program's success, we recently added another full-time staff position, bringing our ASB team to two academic skill - building specialists. MHA continues to expand its role as a training facility, hosting students from Indian River State College, as well as master's level students and nurse practitioner students from various colleges and universities completing their internships, practicums, and clinical rotations. We also provide qualified supervision for post -master's graduates working toward licensure, four of whom achieved licensure this past year. Our outcomes reflect the effectiveness of our model. In Fiscal Year 2024-2025, 83% of clients discharged from therapy showed favorable progress, with 82% experiencing a decrease in anxiety and depressive symptoms. Client satisfaction surveys showed overwhelmingly positive feedback: 95% agreed or strongly agreed that MHA care was helpful; 97% reported their needs were met; 100% felt comfortable expressing their feelings; and 100% said their providers understood their concerns. Importantly, 82% of individuals screened reported that they would not have received help without MHA. MHA also delivered the Erika's Lighthouse program to the Indian River Charter High School freshman class, reaching 179 students through prevention -focused psychoeducational sessions. Following the program, 26 students self- referred for individual mental health support and were seen by MHA clinicians onsite. Our services reach individuals who would otherwise go without care due to financial constraints. In the last fiscal year, 92% live under 300% of the poverty level, 73% under 200% , and 41 % under 100% of the poverty level. MHAIRC takes a holistic, evidence -based approach to improving daily functioning and wellness for individuals, families, and the community. Through its Therapy First model and B4Stage4 prevention approach, MHAIRC provides immediate, barrier -free access to care, addressing mental health concerns early to promote safety, stability, and overall well-being. .-ft� B. Organization Capability (Continued) 180 3. Briefly list any certifications and/or accreditations obtained by your agency. .0M. The Mental Health Association (MHA) is an affiliate of Mental Health America, with a five-year affiliation approved by the Mental Health America Board in October 2021. We are actively working toward CARF accreditation, a key goal in our current strategic plan. In preparation, we adhere to the standards set for Southeast Florida Behavioral Health Network's unaccredited CARF participating providers. Additionally, MHA is recognized as a United Way Agency of Excellence and holds a Platinum GuideStar status, demonstrating our commitment to transparency, quality, and excellence in mental health services. 4. How does your program differ from similar ones provided in the community? How do the programs complement those offered by other agencies? Unlike other providers, MHA's Walk -In & Counseling Center (WICC) offers immediate, barrier -free access to mental health services, eliminating the long wait times—often weeks or months—experienced elsewhere. This rapid response model allows staff to intervene early, stabilizing individuals before concerns escalate into crises that may result in emergency room visits, hospitalizations, or involvement with the criminal justice system. In addition to crisis intervention, MHA provides personalized support, including resource navigation and linkage to essential services that promote long-term stability. Early intervention helps individuals maintain housing, employment, education, and family connections, reducing the risk of homelessness, incarceration, and repeated hospitalizations associated with untreated mental health conditions. MHA also plays a critical role in addressing the local behavioral health workforce shortage. The organization employs Registered Mental Health and Social Work Interns and serves as a training site for bachelor's and master's level students, as well as psychiatric provider trainees. These efforts strengthen the pipeline of qualified professionals while expanding service capacity to meet growing community demand. MHA's services are designed to complement—not duplicate—those of other providers. Through formal partnerships and Memorandums of Understanding with agencies such as Thrive, Whole Family Health Center, Senior Resource Association, Childcare Resources, Treasure Coast Community Health, and the Indian River County School District, MHA ensures coordinated, seamless care. The organization works collaboratively with community partners, including the Boys & Girls Clubs, McCabe Connections Center, Tykes and Teens, and others, to identify gaps in services and .�. connect individuals to housing, healthcare, education, and economic supports. Additionally, MHA receives referrals from a broad network of community organizations, including Indian River Mental Health Court, local healthcare providers, 211, New Horizons, and the Treasure Coast Homeless Services Council. These collaborations ensure individuals receive timely intervention, appropriate treatment, and access to comprehensive resources, ultimately improving outcomes for individuals and families across Indian River County. 5. Please describe the staffing requirements of these programs. Be specific in indicating the number of paid professional positions and paid support staff positions. Chief Executive Officer - Salary – Licensed Psychologist-Administrative/Professional Chief Clinical Officer -Salary- Licensed Clinical Social Worker- Administrative/Professional Clinical Manager - Salary – Licensed Mental Health Counselor – Administrative/Professional Chief Operating Officer - Salary– Administrative/Professional Fund Development & Marketing Manager - Salary- Administrative/Professional Licensed Mental Health Counselor/Licensed Clinical Social Worker (5 full-time position) - Salary– Clinical/Professional (1 part-time position) Registered Mental Health Counselor/Registered Clinical Social Work Intern -(1 full-time position) - Salary – Clinical/Professional (1 part-time position) - Hourly Licensed Mental Health Counselor (1 Per Diem)- Clinical/Professional Registered Clinical Social Work Intern (3 Per Diem) – Clinical/Professional APRN- Advanced Practice Registered Nurse – Psychiatric (1 Full time) Hourly - Paid - Clinical/Professional APRN- Advanced Practice Registered Nurse – (1 Part Time) Paid -Hourly – Clinical/Professional Psych iatrist/Med ica I Director (8-16 hours per week) - paid – Clinical/Professional Insurance & Billing Specialist – paid support staff Program Assistant - paid support staff Office Representatives (2 positions) - paid support staff Office Support Manager/ HR Assistant -FT- Hourly -Paid support staff .-Mftl Medical Records Asst - PT Hourly- Support Staff 6. Do these programs utilize volunteers? If yes, please briefly describe. 181 The Mental Health Association actively engages volunteers to support all aspects of the agency, including programs, fundraising, and governance. Currently, 24 volunteers serve on committees, including Philanthropy & Marketing, Programs & Client Services, Governance, and Finance committees. Volunteers are recruited from the community based on their skills and expertise, with outstanding contributors eligible for Board nomination. Community volunteers play a key role in fundraising efforts, assisting with event preparation, staffing, and execution to ensure the success of signature events. In addition to community volunteers, MHA partners with colleges and universities to provide supervised clinical training. Master's students currently participate in practicums and internships, delivering direct mental health services. IRSC Bachelor students complete capstone projects and field placements, and Psychiatric Nurse Practitioners annually fulfill required field hours at the agency. MHA also serves as a host site for the Senior Community Service Employment Program, providing workforce training for low-income seniors, whose contributions offer essential support to day-to-day operations and enhance overall program capacity. 7. Description of the countywide purpose the funds will be used for. County funds are used to: • Sustain our walk-in, immediate access services, offering mental health screenings, crisis support, consultations (including discussions with loved ones about the mental health needs of children or family members), case management, resource assistance, and linkage to care—all free of charge to Indian River County residents. • Support essential mental health services for veterans, children, teenagers, and first responders who are in need and lack the resources or ability to access care. • Continue offering our free community Mood and Anxiety and Women's 55+ Support groups. • Provide affordable access to ongoing mental health care for uninsured and underinsured Indian River County residents earning less than 300% of the federal poverty level. • Waive fees for individuals who are unable to afford copayments for necessary mental health services. C. Board of Directors 1. Name: Address: Mary Kate Clem - Chair 2222 Victory Blvd Vero Beach, FL 32960 Nicki Genoni- Vice Chair 4507 Sunset Drive Vero Beach, FL 32963 Sandy Brown- Treasurer 2940 Cardinal Drive Vero Beach, FL 32963 Anne Stubbs Cooney- Secretary 400 Beachview Drive Vero Beach, FL 32963 Dan Kross- At -Large 9345 Frangipani Drive Vero Beach, FL 32963 Matt Monaco 1055 20th Street Vero Beach, FL 32960 John McConnell 150 S Camelia Court Vero Beach, FL 32963 Wilfred Hart 617 19th Place SW Vero Beach, FL 32962 Melissa Ogonoski 7473 White Oak Lane Vero Beach, FL 32966 2. Does your Board of Directors set the policies for your agency? The Mental Health Association in Indian River County (MHAIRC) Board of Directors serves as the agency's governing body, overseeing policies such as bylaws and financial procedures. The full Board and its subcommittees meet monthly with senior leadership to discuss and develop policies, goals, and strategies. In collaboration with the leadership team, the Board develops a three-year strategic plan. The current plan (2025-2028), initiated in March 2025, is regularly reviewed by Board -chaired committees to ensure compliance, address challenges, and provide recommendations. Committee Chairs conduct an annual review of the plan, reporting to the Board to ensure progress and determine if revisions are needed. 3. Is there a quorum requirement for Board members attendance at your agency board meetings? 182 Yes. According to MHAIRC bylaws, a quorum is established when a majority of active Directors are present. A .�. quorum is required to conduct official Board business, unless otherwise specified by statute, the Articles of Incorporation, or the Bylaws. If a quorum is not met, a majority of the Directors present may adjourn the meeting until a quorum is achieved. 4. Please explain the rotating volunteer structure of your Board members and officers. MHAIRC maintains a rotating volunteer Board structure designed to promote strong governance, continuity, and the infusion of new perspectives. The Board consists of no fewer than nine (9) and no more than twenty-one (21) members, each holding one vote. Directors serve staggered three-year terms, ensuring that Board membership rotates on a regular basis rather than all at once. Board members may serve up to two consecutive three-year terms (a maximum of six consecutive years). After reaching this limit, individuals must take a one-year hiatus before becoming eligible for re-election. This structured rotation supports leadership development and sustainability while allowing experienced members to remain engaged through Emeritus status, where they may continue to provide guidance and institutional knowledge without voting responsibilities. D. Finances 1. Does your Board approve the annual budget and review regular financial reports of the operating budget and capital funds? How often is this review conducted? Yes. The MHAIRC Board of Directors reviews and approves the annual budget prior to the end of each fiscal year. The Board maintains active financial oversight through regular review of financial reports and ongoing fiscal monitoring. On a monthly basis, the Finance Committee, chaired by a Board member—reviews detailed financial statements, including Profit & Loss reports, Balance Sheets, and budget -to -actual comparisons. These reports are shared with the full Board, included in Board meeting materials, and formally reviewed and approved during monthly Board meetings. In addition, the Board receives regular updates on grants, funding opportunities, and other fiscal responsibilities as ..� outlined in the agency's strategic plan and financial policies and procedures. Beyond routine monitoring, the Board ensures both short and long-term financial stability through strategic planning and structured fiscal management. This includes developing multi-year financial projections, assessing diversified funding streams, reviewing reserve levels and capital needs, and evaluating program sustainability. New initiatives are carefully reviewed using data -driven outcomes and financial projections to ensure alignment with community needs and the organization's financial capacity. Through this combination of monthly oversight and long-term planning, the Board safeguards the organization's financial health while supporting sustainable, mission -driven growth. 2. Does any outside organization (such as a governmental unit) conduct periodic evaluations of the agency's finances, management or programs? If yes, list the agencies. Annual agency audit conducted by Nutall, Donini and Associates. Southeast Florida Behavioral Health Network -annually Mental Health America Re -Affiliation every 3-5 years Department of Children & Families annually, if approved Appropriations Grants which are reviewed annually, financially and clinically: United Way of Indian River County Community Impact Indian River County Hospital District- Annually John's Island Community Service League John's Island Community Foundation Quail Valley Charities Grand Harbor Community Outreach Program Indian River Community Foundation Additionally, many of the funding sources listed above receive quarterly and/or six-month reports from MHA. 3. Are there any pending legal actions, claims, or disputes against your agency? 'Www� There are no pending legal actions, claims, or disputes against the MHAIRC. 183 4. Financial year (agency's fiscal year) that you are using for this budget report. Other If other, please specify October 1 -September 30 E. Financials TOTAL AGENCY BUDGET AGENCY/PROGRAM NAME: Mental Health Association In Indian River County, Inc. FY 23/24 24/25 10/1124 TO 9/30/25 REVENUES ACTUAL 1. Contributions 427,890 2. Special events 157,178 3. Legacies/Bequests 0 4. Supplemental 0 fundraising TO 9/30/26 5. United Way of IRC 85,000 5a. United Way of Martin 0 Co. PROPOSED 5b. United Way of St. 0 Lucie Co. BUDGET 6. Membership dues 0 7. Program service fees 256,198 8. Profit on sales to public 0 9. Investment income 70,070 10. Other income 697 10a.Dept. Children & 1,128,167 Families 0 10b.Funds From Other 249,136 Sources 49,583 10c.County IRC 29,515 10d.County HTD 934,555 11. Reserve funds 0 available for operating 0 TOTAL 0 FY 25/26 FY 25/26 TOTAL FY FY 2026/2027 10/1/25 03/01/26 2025/2026 10/1/26 TO TO 2/28/26 TO 9/30/26 137,796 9/30/27 ACTUAL 5 EST. (7) 218,814 PROPOSED MONTHS MONTHS $193,177.00 BUDGET 211,311 203,689 $415,000.00 415,000 137,203 49,797 $187,000.00 187,000 0 0 $0.00 0 0 0 $0.00 0 35,417 49,583 $85,000.00 85,000 0 0 $0.00 0 0 0 $0.00 0 0 0 $0.00 0 159,809 133,191 $293,000.00 293,000 0 0 $0.00 0 5,510 37,490 $43,000.00 43,000 290 0 $290.00 290.00 446,667 725,333 $1,172,000.00 1,177,995 23,959 414,889 $438,848.00 438,848 19,894 10,212 $30,106.00 3,300 453,557 480,693 $934,250.00 1,000,000 0 0 $0.00 0 REVENUES $3,338,406.00 $1,493,617.00 $2,104,877.00 $3,598,494.00 $3,643,433.00 EXPENDITURES 13. Salaries 14. Employee benefits 15. Payroll taxes/Unemploy. Comp. 16. Professional fees - legal, accounting, Psych 17. Supplies 18. Telephone 19. Postage and shipping 1,858,681 876,866 1,247,546 $2,124,412.00 2,188,144 244,630 118,606 223,723 $342,329.00 349,176 137,796 65,274 147,167 $212,441.00 218,814 186,506 62,274 130,903 $193,177.00 193,230 29,154 9,265 13,685 $22,950.00 22,950 36,338 16,245 27,955 $44,200.00 0 68 176 0 $176.00 176 184 20. Occupancy (Buildings 321,225 133,108 195,339 $328,447.00 328,447 and grds.) TOTAL PROGRAM BUDGET AGENCY/PROGRAM NAME: Walk In & Counseling Center 21. Utilities 24,013 9,089 17,411 $26,500.00 26,500 22.Insurance 67,459 2,815 69,087 $71,902.00 71,902 23. Rental and Maint. 25,345 11,559 16,791 $28,350.00 28,350 Equipment 9/30/27 9/30/25 24. Printing and 8,362 4,877 5,423 $10,300.00 10,300 publications PROPOSED MONTHS MONTHS 25. Travel and 10,535 5,863 6,562 $12,425.00 12,425 transportation 113,000 2. Special events 157,178 137,203 49,797 26. Staff/volunteer 6,913 452 4,948 $5,400.00 5,400 development 0 Legacies/Bequests 27. Specific assist. - 23,108 9,729 18,071 $27,800.00 2,7800 individuals 0 fundraising 28. Membership dues 0 0 0 $0.00 0 29. Awards and grants 0 0 0 $0.00 0 30. Payments to affiliated 0 0 0 $0.00 0 organizations 0 Martin Co. 31. Miscellaneous 5b. United Way of 0 0 0 expenses -Program, Bank 41,893 19,571 18,709 $38,280.00 38,475 Fees, Interest 6. Membership dues 0 0 0 31a.Advertising/Marketing 15,731 7,044 13,250 $20,294.00 20,294 31b.Special Event Expense 38,989 36,525 12,225 $48,750.00 48,750 31c.Dues, Membership, 8,239 4,046 4,054 $8,100.00 8,100 Subscriptions EXPENSES TOTAL $3,084,985.00 $1,393,384.00 $2,172,849.00 $3,566,233.00 $3,599,233.00 F. Financials TOTAL PROGRAM BUDGET AGENCY/PROGRAM NAME: Walk In & Counseling Center FY 23/24 FY 25/26 FY 25/26 FY 2026/2027 24/25 10/1/24 10/1/25 03/01/26 TOTAL FY 10/1/26 TO TO TO 2/28/26 TO 9/30/26 2025/2026 9/30/27 9/30/25 REVENUES ACTUAL ACTUALS EST.(7) PROPOSED MONTHS MONTHS BUDGET 1. Contributions 259,937 60,000 53,000 $113,000.00 113,000 2. Special events 157,178 137,203 49,797 $187,000.00 187,000 3. 0 0 0 $0.00 0 Legacies/Bequests 4. Supplemental 0 0 0 $0.00 0 fundraising 5. United Way of 85,000 35,417 49,583 $85,000.00 85,000 IRC 5a. United Way of 0 0 0 $0.00 0 Martin Co. 5b. United Way of 0 0 0 $0.00 0 ,.� St. Lucie Co. 6. Membership dues 0 0 0 $0.00 0 7. Program service 256,198 159,844 133,156 $293,000.00 293,000 fees 185 8. Profit on sales to 0 0 0 $0.00 0 public 9. Investment 0 0 0 $0.00 0 income 10. Other income 502 0 0 $0.00 0 10a. County HTD 549,403 235,656 263,594 $499,250.00 540,000 10b.Dept. Children 456,167 166,667 333,333 $500,000.00 500,000 Families 10c.Funds From 249,139 23,959 $185,000.00 185,000 Other Sources taxes/U nemploy. 95,327 Comp. 79,407 10d.County IRC 29,515 19,894 $30,106.00 33,000 10e. 0 0 $0.00 0 REVENUES TOTAL $2,043,039.00 $838,640.00 $1,053,716.00 $1,892,356.00 $1,936,000.00 EXPENDITURES 13. Salaries 1,289,948 14. Employee 195,704 benefits 1,234,042 15. Payroll 104,947 taxes/U nemploy. 95,327 Comp. 79,407 16. Professional 181,106 fees 58,031 17. Supplies 8,349 18. Telephone 11,605 19. Postage and 0 shipping 7,200 20. Occupancy 12,500 (Buildings and 160,550 grds.) 156 21. Utilities 4,896 22. Insurance 40,475 23. Rental and 1,728 Maint. Equipment 5,000 24. Printing and 3,571 publications 22,949 25. Travel and 10,173 transportation 2,000 26. Staff/volunteer 4,874 development 4,000 27. Specific assist. - 11,779 Individuals 10,400 28. Membership 5,863 dues 5,400 29. Awards and 0 grants 17,000 30. Payments to 5,587 affiliated 0 organizations 0 28. Membership 11,076 dues 0 31a.Special Event 4,012 Expense 31 b. 0 31c. 0 TOTAL $2,041,036.00 EXPENSES 548,807 649,292 $1,198,099.00 1,234,042 94,884 104,947 $199,831.00 203,828 40,403 79,407 $119,810.00 123,404 51,952 58,031 $109,983.00 109,983 5,197 3,803 $9,000.00 9,000 5,300 7,200 $12,500.00 12,500 156 0 $156.00 156 67,216 91,035 $158,251.00 158,251 2,167 2,833 $5,000.00 5,000 2,252 20,697 $22,949.00 22,949 1,266 734 $2,000.00 2,000 1,298 2,702 $4,000.00 4,000 3,686 6,714 $10,400.00 10,400 200 5,200 $5,400.00 5,400 5,269 11,731 $17,000.00 17,000 613 5,587 $6,200.00 6,200 0 0 $0.00 0 0 0 $0.00 0 5,222 6,278 0 0 0 0 0 0 $835,888.00 $1,056,191.00 186 $11,500.00 11,500 $0.00 0 $0.00 0 $0.00 0 $1,892,079.00 $1,935,613.00 G. SALARIES New No. of FY 2026/2027 Percentage Title of Position Position Hrs. FY 2024/2025 FY 2025/2026 Projected of (yes or per Actual Budget Budget proposed no) week increase 1 CEO No 40 128,104 131,447 135,390 3% 2 Clinical Officer No 40 86,331 88,421 91,073 3% 3 COO No 40 95,481 97,845 100,781 3% 4 Therapists 8- Full Time No 40 468,214 481,760 496,213 3% 5 Therapist- 2 Part Time No 20 57,666 59,396 61,178 3% 6 Therapist - 2 Fee For No 0 39,000 39,000 40,170 3% Service 7 MarCom Philanthropy No 40 79,568 81,455 83,898 3% 8 MarCom Asst PT No 10 17,160 17160 17675 3% 9 Billing Specialist No 36 28,751 29,613 30,502 3% 10 Office Representative 4 No 40 145,570 137,886 142,023 3% Full Time 11 Office Representative 1 No 24 11,700 12,051 12,413 3% Part Time 12 Veteran Peer Specialist No 5 3,900 4,017 4,138 3.01 % 13 Drop In Director 3 Full No 40 61,800 63,654 65,564 3% Time 14 Drop In Director 3 Full No 40 100,358 128,730 132592 3% Time 15 Drop In Peer Assist 7 No 24 92,092 111,434 114,777 3% Part Time 16 Mental Health Court Peer No 40 43,680 44,990 46,340 3% 17 APRN FT No 40 124,800 128,544 132,400 3% 18 Psychiatrist No 11 82,940 85,428 87,991 3% 19 Clubhouse Staff 3 FT No 40 115,270 118,728 122,290 3% 20 PACC Staff 6 FT No 40 87,998 262,853 270,738 3% GRAND TOTAL - ALL $1,870,383.00 $2,124,412.00 $2,188,146.00 3% SALARIES 1091 187 UNITED AGAINST POVERTY %V E-& C oA il E1 n n INDIAN RIVER COUNTY NONPROFIT / QUASI AGENCY REQUEST FOR FUNDING A. Program Cover Page Agency: United Against Poverty Telephone: 772-564-9365 Contact Person: Matthew Tanner Fax: 772-492-9985 Title: Executive Director E -Mail: mtanner@unitedagainstpoverty.org 1400 27th Street, Vero Beach, Address: FL 32960 Website Address: upirc.org Success Training Employment Program Title: Program STEP I Agree - By checking the "I Agree" box and entering your name below, you certify that information contained in this application accurately reflects the activities of this agency and that the expenditures or portions thereof for which County funds are being requested are not reimbursed by any other source. Name: Lindsey Sumpter Title: Grant Writer Brief description of the Program for which funding is requested: STEP is a three-phase adult workforce development program designed to help our participants overcome barriers to employment and provide skills to obtain sustainable careers to better themselves and the quality of their families lives. STEP is made up of 85 hours of in -class coursework in the areas of emotional intelligence, workplace skill development and job acquisition training. Phase I consists of four weeks using a hybrid curriculum of emotional intelligence and job acquisition and workplace skills. We welcome keynote speakers, take road trips to conduct site visits at various employer locations as well as host Speed Interviewing events. Each participant has a resource visit, where they sit 1:1 with a Crisis Stabilization staff member to discuss any barriers at home. An action plan is built around these barriers with a course of action and referrals to resources through our community partners. We have identified common barriers to IRC residents participating in the program, such as transportation and childcare. We address those by providing free transportation to all participants and offering childcare through Childcare Resources (when there is capacity). Phase II is dedicated to all participants finding successful employment after Phase I. All participants begin meeting regularly with UP's Workforce Developer to custom build resumes and apply for jobs. Phase III — After a graduate has obtained employment, they are connected to one of our Success Coaches for a year. Summary Report Amount requested from Indian River County for 2026/2027: $13,800.00 Total Proposed Program budget for 2026/2027: $634,105.84 Percent of total Program budget: 2.18% Current Funding (2025/2026) $13,233.00 Dollar increase / (decrease) in request: $567.00 Percent increase / decrease in request: 4.28% If request increased 5% or more, briefly explain why: .••. N/A The Organization's Board of Directors has approved this application on (date): 4/30/2026 189 Name of President/Chair of the Board: David Johnson, Community Advisory Board Chair Name of Exec. Director/CEO: Matthew Tanner, IRC Executive Director B. Organizational Capability 1. Provide the mission statement and vision of your organization.- Mission rganization. Mission Statement: To serve individuals and families by providing crisis care, case management, transformative education, food and household subsidy, employment training and placement, personal empowerment training and active referrals to other collaborative social service providers. Vision.- Communities ision: Communities where every family has access to basic needs, nutritional food, crisis care, education, and employment training, and where everyone has the opportunity to achieve a future filled with hope and possibilities. 2. Provide a brief summary of your organization, including areas of expertise, accomplishments and population served. The United Against Poverty, Inc. (UP) mission is to serve families and individuals by providing crisis care, case management, transformative education, food and household subsidy, employment training and placement, personal empowerment training and active referrals to other collaborative social service providers. UP was founded in 2003 and over the past 23 years, has built a reputation for comprehensive programming designed to move low-income families out of poverty. Our expertise lies in following the "hand up and not a handout" model in a strategic, holistic approach that supports our neighbors experiencing economic hardships. This is the backbone of UP. UP has three core programs: the Member Share Grocery Program (MSGP), the Crisis Stabilization Program (CSP), and Workforce Programs- the Success Training Employment Program (STEP) and Build UP. United Against Poverty of Indian River County (UP IRC) serves individuals and families living at or below the ALICE threshold - which stands for .� Asset Limited, Income Constrained, Employed. These are working households that earn too much to qualify for government assistance programs like SNAP or childcare subsidies yet still struggle to afford the basic cost of living, including housing, food, and healthcare. In Indian River County, nearly half of all residents (48%) fall at or below this ALICE threshold. For a typical family of four (two adults and two children), that means earning $90,336 or less per year, which is not enough to meet the county's essential living expenses. In addition to implementing these three core programs, the UP Center hosts multiple collaborative partners, including both a walk-in health clinic operated by Treasure Coast Community Health, and the FL Department of Children and Families. Other onsite partners include programs for substance misuse, support for military veterans, mental health, legal aid, and homelessness. On average, we have approximately 100 different nonprofits in the UP Center every year. UP staff are determined and focused, always adapting and expanding programs to meet the needs of our community. With their dedication, 2025 ended as another historic year across multiple impact metrics. With the need continuing to grow in our community, we anticipate 2026 to be record-breaking as well. To combat food insecurity, MSGP served 17,127 unique households. The most critical impact metric we measure through MSGP is resources retained, meaning the amount of money our members are able to retain thanks to our commitment to a 2/3 savings over traditional grocery costs. They can reinvest these savings into other critical household survival budget items: rent, childcare, insurance, transportation, utilities, etc. At UP, our focus is not simply lifting lives out of poverty; we are helping ensure families do not find themselves one unexpected expense or crisis away from falling into despair. The UP Crisis Stabilization Program continues to see growth in demand and need. Last year our dedicated Crisis Navigators met with 2,420 unique IRC households and provided them with 12,471 services. All services provided are related to crisis stabilization, case management, and referrals to area partner social support providers. Last year, UP's workforce development programs, STEP and Build UP, graduated 196 individuals motivated to improve their path to economic self-sufficiency. 130 secured employment with our local employer partners. This growing number of adult participants is an indicator of the strength, efficacy and need of our workforce programs in the community. 190 B. Organization Capability (Continued) Amok The UP IRC staff is made up of Development, Programs, and MSGP departments. Development takes on the responsibility of fundraising for our transformative programs and acting as a liaison between our staff and participants to our Board of Directors. The Programs team runs STEP, Build UP, our Volunteer, and Crisis programs. Lastly, the MSGP team runs and maintains the grocery program, ensuring that our members have a dignified and nutritious experience. 3. Briefly list any certifications and/or accreditations obtained by your agency. Our direct services staff are required to receive routine training from the Florida Department of Children and Families in Security Awareness, HIPPA, Domestic Violence and Civil Rights, and Mental Health First Aid. Additionally, staff receive training from the Retail Learning Institute, a division of Coca-Cola, an online learning platform that provides internationally recognized certifications in Customer Service, Business Ethics, Sexual Harassment, Professionalism, and Safety and Hygiene. Several members of our program staff also attend professional development through Rollins College's Edyth Bush Institute in Orlando. 4. How does your program differ from similar ones provided in the community? How do the programs complement those offered by other agencies? There are organizations and institutions that provide workforce support and certification/degree programs in our county such as CareerSource Research Coast, Treasure Coast Technical College and Indian River State College. There is no other program in Indian River County that incorporates a multi -phase approach that continues to support adults a year after graduation/completion from the program. Getting a job is one thing. Retaining that job and working towards long- term personal and professional goals is a big differentiator of the STEP program. UP's community partners are a big contributor to recruitment for STEP. Partners such as Hope for Families, Dynamic Life, and others refer their clients to STEP. 5. Please describe the staffing requirements of these programs. Be specific in indicating the number of paid professional positions and paid support staff positions. The staffing requirements for UP's core programs are 37 full time and 6 part time staff. Our STEP program employs 6 of those full-time staff. 6. Do these programs utilize volunteers? If yes, please briefly describe. Yes, we utilize community volunteers to provide support to our Success Training Employment Program by serving as mentors, assisting participants with mock interviews, resume building, interview attire preparation, as well as business and community leaders that offer their time to teach financial education workshops. 7. Description of the countywide purpose the funds will be used for. Generous funding from the IRC Board of County Commissioners will be used to support a portion of salaries for our hard-working STEP staff. C. Board of Directors 1. Name: Address: Dan Pugh 1409 Chichester Street, Orlando, FL 32803 Linda Rusciano 7622 S Polo Grounds Lane, Vero Beach, FL 32966 Don Drinkard 9 West Colony Drive, Vero Beach, FL 32963 191 Robert Boeschen 715 Reef Road, Vero Beach, FL 32963 Edward DeAguilera 15905 Citrus Knoll Dr., Winter Garden, FL 34787 John Dowless 4851 Legacy Oaks Drive, Orlando, FL 32839 Bernard Kastory 211 Terrapin Point, Vero Beach, FL 32963 John E. Klein 539 White Pelican Circle, Vero Beach, FL 32963 Brandon Nobile 606 S 8th Street, Fort Pierce, FL 34950 David Osgood 625 34th Ave SW, Vero Beach, FL 32968 Amy Patterson 2045 Mooringline Dr, Vero Beach, FL 32963 Brian Rubin 265 Nettles Blvd., Jensen Beach, FL 34957 Victoria Thomson 7N230 Sims Lane, St. Charles, IL 60175 2. Does your Board of Directors set the policies for your agency? Yes, with the support of agency staff. 3. Is there a quorum requirement for Board members attendance at your agency board meetings? According to the bylaws for United Against Poverty, Inc., a majority of the total number of directors shall constitute a quorum for the transaction of business at any meeting of the Board of Directors. 4. Please explain the rotating volunteer structure of your Board members and officers. Officers of the Board serve on 3 -year terms. D. Finances 1. Does your Board approve the annual budget and review regular financial reports of the operating budget and capital funds? How often is this review conducted? The Corporate Board of Directors approves the annual budget for the agency and reviews financial reports of the operating budget and capital funds at quarterly meetings. Additionally, an Executive Finance Committee meets monthly to review financial reports and policies. 2. Does any outside organization (such as a governmental unit) conduct periodic evaluations of the agency's finances, management or programs? If yes, list the agencies. An independent audit is conducted on an annual basis by Kmetz, Nuttall, Elwell, Graham, CPA's. 3. Are there any pending legal actions, claims, or disputes against your agency? M 4. Financial year (agency's fiscal year) that you are using for this budget report. January 1 — December 31 If other, please specify 192 E. Financials TOTAL AGENCY BUDGET AGENCY/PROGRAM NAME: United Against Poverty, Inc. FY 23/24 FY 25/26 FY 25/26 FY 2026/2027 24/25 10/1/24 10/1/25 03/01/26 TOTAL FY 10/1/26 TO TO TO 2/28/26 TO 9/30/26 2025/2026 9/30/27 9/30/25 ACTUAL5 EST. (7) PROPOSED REVENUES ACTUAL MONTHS MONTHS BUDGET 1. Contributions 6,374,531 2,851,789 3,026,032 $5,877,821.00 5,877,821 2. Special events 0 0 0 $0.00 0 3. 0 0 0 $0.00 0 Legacies/Bequests 4. Supplemental 0 0 0 $0.00 0 fundraising 5. United Way of 167,000 9,167 3,667 $12,834.00 12,833 IRC 5a. United Way of 0 0 0 $0.00 0 Martin Co. 5b. United Way of 30000 15000 7500 $22,500.00 22500 St. Lucie Co. 6. Membership dues 0 0 0 $0.00 0 7. Program service 0 0 0 $0.00 0 fees 8. Profit on sales to 6204348.85 2319976.85 4155405.8 $6,475,382.65 6475382.65 public -"N%. 9. Investment 0 0 0 $0.00 0 income 10. Other income 24105.29 26556.43 4220.77 $30,777.20 30777.2 10a. Dividends, Interest & Other 199514.35 86185.96 140508.95 $226,694.91 226694.91 Revenue 10b. Rental 26268.61 10162.5 6400.15 $16,562.65 16562.65 Revenue 10c. Partnership 226079.06 87878.01 139092.78 $226,970.79 226970.79 Revenue 10d. 0 0 0 $0.00 0 11. Reserve funds available for 0 0 0 $0.00 0 operating TOTAL $13,251,847.16 $5,406,715.75 $7,482,827.45 $12,889,543.20 $12,889,542.20 REVENUES EXPENDITURES 13. Salaries 5708979.74 2245225.13 3560222.77 $5,805,447.90 5805447.9 14. Employee 786836.83 342050.6 479350.6 $821,401.20 821401.2 benefits 15. Payroll taxes/Unemploy. 443384.73 164087.41 283753.04 $447,840.45 447840.45 Comp. 16. Professional 84217 40004.1 20237.93 $60,242.03 60242.03 fees 17. Supplies 142809.53 81454.78 105306.21 $186,760.99 186760.99 18. Telephone 64515.38 27756.84 39347.4 $67,104.24 67104.24 19. Postage and 9977.5 4639.61 5864.81 $10,504.42 10504.42 shipping 193 20. Occupancy 892873 .8 458386.91 492144.3 $950,531.21 950531.21 (Buildings and grds.) 24/25 10/1/24 10/1/25 03/01/26 TOTAL FY 10/1/26 TO 21. Utilities 280058.95 108139.74 178631.01 $286,770.75 286770.75 22.Insurance 666912.87 280637.14 422272.61 $702,909.75 702909.75 23. Rental and 419751.13 123391.22 291360.64 $414,751.86 414751.86 Maint. Equipment MONTHS MONTHS BUDGET 24. Printing and 73479.93 26637.47 55601.19 $82,238.66 82238.66 publications 0 0 0 $0.00 0 25. Travel and 36244.77 21813.24 28846.91 $50,660.15 50660.15 transportation 26. Staff/volunteer 78535.77 55622.17 58942.82 $114,564.99 114564.99 development 27. Specific assist. - 242253.59 82495.86 196473.82 $278,969.68 278969.68 individuals 28. Membership 151908.26 81814.13 83257.26 $165,071.39 165071.39 dues 29. Awards and 0 0 0 $0.00 0 grants 30. Payments to affiliated 0 0 0 $0.00 0 organizations 31. Miscellaneous 0 0 0 $0.00 0 expenses 31 a. Depreciation 765320.67 352228.04 455840.84 $808,068.88 808068.88 Expense 31 b. Taxes & Licenses, Interest 101667.89 39871.72 53200.94 $93,072.66 93072.66 Expense 31c. Regional Corporate 191921 78647.03 127607.17 $206,254.20 206254.2 Expenses TOTAL $11,141,649.34 $4,614,903.14 $6,938,262.27 $11,553,165.41 $11,553,165.41 EXPENSES F. Financials TOTAL PROGRAM BUDGET AGENCY/PROGRAM NAME: Success Training Employment Program (STEP) 194 FY 23/24 FY 25/26 FY 25/26 FY 2026/2027 24/25 10/1/24 10/1/25 03/01/26 TOTAL FY 10/1/26 TO TO TO 2/28/26 TO 9/30/26 2025/2026 9/30/27 9/30/25 REVENUES ACTUAL ACTUAL 5 EST.(7) PROPOSED MONTHS MONTHS BUDGET 1. Contributions 922755.92 233045.17 406824.07 $639,869.24 639869.24 2. Special events 0 0 0 $0.00 0 3. 0 0 0 $0.00 0 Legacies/Bequests 4. Supplemental 0 0 0 $0.00 0 fundraising 5. United Way of 0 0 0 $0.00 0 IRC 5a. United Way of 0 0 0 $0.00 0 Martin Co. 194 5b. United Way of 0 0 0 $0.00 0 St. Lucie Co. ,�. 6. Membership dues 0 0 0 $0.00 0 7. Program service 0 0 0 $0.00 0 fees 8. Profit on sales to 0 0 0 $0.00 0 public 9. Investment 0 0 0 $0.00 0 income 10. Other income 0 0 0 $0.00 0 10a. Partnership 199505.52 68454.8 128046.73 $196,501.53 196501.53 Revenue 10b. 0 0 0 $0.00 0 10c. 0 0 $0.00 0 10d. 0 0 $0.00 0 10e. 0 0 $0.00 0 TOTAL $1,122,261.44 $301,499.97 $534,870.80 $836,370.77 $836,370.77 REVENUES EXPENDITURES 13. Salaries 1036447.6 434578.8 749521.58 $1,184,100.38 1184100.38 14. Employee 141446.53 69983.46 85909.19 $155,892.65 155892.65 benefits 15. Payroll taxes/Unemploy. 80105.11 31489.5 57888.67 $89,378.17 89378.17 Comp. 16. Professional 8420.11 3671.05 5276.73 $8,947.78 8947.78 fees .�.. 17. Supplies 36933.29 16417.12 25451.23 $41,868.35 41868.35 18. Telephone 3819.43 1981.17 2677.57 $4,658.74 4658.74 19. Postage and 243.71 218.9 148.6 $367.50 367.5 shipping 20. Occupancy (Buildings and 149151.05 71323 101074.96 $172,397.96 172397.96 grds.) 21. Utilities 25389.79 9523.74 16141.74 $25,665.48 25665.48 22. Insurance 54604.46 33951.09 33185.99 $67,137.08 67137.08 23. Rental and 34467.45 1403.02 25611.68 $27,014.70 27014.7 Maint. Equipment 24. Printing and 12090.93 7107.42 8108.44 $15,215.86 15215.86 publications 25. Travel and 6856.64 3357.54 5070.11 $8,427.65 8427.65 transportation 26. Staff/volunteer 13116.6 9574.23 6696.48 $16,270.71 16270.71 development 27. Specific assist. - 238233.87 82457.85 188868.22 $271,326.07 271326.07 individuals 28. Membership 9820.32 9273.04 6637.27 $15,910.31 15910.31 dues 29. Awards and 0 0 0 $0.00 0 grants 30. Payments to affiliated 0 0 0 $0.00 0 organizations ,.. 28. Membership 0 0 0 $0.00 0 dues 31 a. Depreciation 43083.99 15322.98 22703.52 $38,026.50 38026.5 Expense 195 31 b. Taxes & Licenses, Interest 11183.58 4385.88 5852.15 $10,238.03 10238.03 Expense 31c. Regional Corporate 19758.36 13935.21 14672.48 $28,607.69 28607.69 Expenses TOTAL $1,925,172.82 $819,955.00 $1,361,496.61 $2,181,451.61 $2,181,451.61 EXPENSES G. SALARIES New No. of FY FY FY Percentage Title of Position Position Hrs. 025 026 2026/2027 of (yes or per Actual Actual Budget Budge Projected proposed no) week Budget increase 1 Sr. Manager, Workforce No 40 65,000 67,268.78 69,623.19 3.5% Development 2 Workforce Development No 40 39,083.20 41,038.40 42,474.33 3.5% Specialist 3 Success Coach 1 No 40 47,112 48,755.20 50,461.42 3.5% 4 Success Coach 2 No 40 46,654.40 48,297.60 49,987.39 3.5% 5 Success Coach 3 No 40 46,321.60 47,944.00 49,622.04 3.5% 6 0 0 0 0 7 0 0 0 0 8 0 0 0 0 9 0 0 0 0 10 0 0 0 0 GRAND TOTAL — ALL $244,171.20 $253,303.98 $262,168.37 3.5% SALARIES 196 211 PALM BEACH/ TREASURE COAST %VENC 7 :1 INDIAN RIVER COUNTY NONPROFIT / QUASI AGENCY REQUEST FOR FUNDING A. Program Cover Page Agency: 211 Palm Beach Treasure Coast, Inc. Telephone: 561-383-1144 Contact Person: Skyler McKay Fax: 561-547-8639 Title: Grants Manager E -Mail: Skyler.mckay@211pbtc.org Address: PO Box 3588, Lantana, FL 33465 Website Address: www.211treasurecoast.org Program Title: 211 HelpLine I Agree - By checking the "I Agree" box and entering your name below, you certify that information contained in this application accurately reflects the activities of this agency and that the expenditures or portions thereof for which County funds are being requested are not reimbursed by any other source. Name: Skyler McKay Title: Grants Manager Brief description of the Program for which funding is requested: The 211 HelpLine is a 24-hour crisis hotline and community resource, providing the only free and confidential service of its kind to residents of Indian River County. Individuals can access support by phone, email, text, or online chat whenever they are in need or experiencing a crisis. Our highly trained Resource Center Specialists are available around the clock to deliver accurate information, referrals, and compassionate emotional support tailored to each person's unique situation. In cases of acute distress, the team also provides suicide prevention services, including nonjudgmental listening, crisis de-escalation, and coordination with mobile response teams when appropriate. All services are available to any resident without eligibility requirements or registration, ensuring equitable access regardless of age, race, ethnicity, gender identity, sexual orientation, religion, income, disability, Veteran status, or any other classification. Individuals may also independently access our comprehensive online resource database at any time. Through this commitment to accessibility and care, the 211 HelpLine remains a trusted lifeline, improving and saving thousands of lives in Indian River County each year. Summary Report Amount requested from Indian River County for 2026/2027: $13,517.00 Total Proposed Program budget for 2026/2027: $1,265,868.00 Percent of total Program budget: 1.07% Current Funding (2025/2026) $13,130.00 Dollar increase / (decrease) in request: $387.00 Percent increase / decrease in request: 2.95% If request increased 5% or more, briefly explain why: The Organization's Board of Directors has approved this application on (date): 05/14/2026 Name of President/Chair of the Board: Ken Kettner Name of Exec. Director/CEO: Thomas Barnes 1*� 198 B. Organizational Capability 1. Provide the mission statement and vision of your organization: Mission Statement: 211 Palm Beach/Treasure Coast's mission is to save and improve lives through crisis intervention and by connecting people to health, mental health, and wellness services 24 hours a day every day. Vision.- 211 ision. 211 Palm Beach/Treasure Coast envisions a community where people in crisis receive the information and support, they need to weather life's storms. 2. Provide a brief summary of your organization, including areas of expertise, accomplishments and population served. 211 Palm Beach Treasure Coast offers the only 24/7 community helpline and crisis hotline that provides crisis intervention, suicide prevention, and community navigation services for the Treasure Coast, including Indian River County. Our mission is to save and improve lives through crisis intervention and by connecting people to health, mental health, and wellness services 24 hours a day every day. We envision a community where people in crisis receive the information and support, they need to weather life's storms. Our agency was originally founded in 1971 as the Center for Information and Crisis Services, a hotline for substance use disorder, then quickly expanded to offer suicide prevention and information and referral services. In 2000, our agency was authorized to begin answering 2-1- 1 calls for Palm Beach County, later expanding to serve the Treasure Coast in 2001. Today, our agency is also the only local center authorized to answer regional calls to the 988 Suicide & Crisis Lifeline. We maintain accreditations from Inform USA and the American Association of Suicidology, showing our ongoing commitment to industry standards and best practices. In times of crisis, extreme distress, or suicidal ideation, finding help can feel overwhelming and nearly impossible. With thousands of health and human service agencies in our area, residents are often confused about what to do and where to start to get help. Our core program, the 211 HelpLine, provides a constant source of emotional support and guidance to all Indian County residents, 24/7 and 365 days a year. Residents can request help by phone, text, email, 'M` and online chat at any time of day or night. Our highly trained Resource Center Specialists are always on the other side of the line, ready to offer connections to lifesaving and life -enriching resources through crisis intervention, suicidal prevention, and community navigation services. Because crisis can happen to anyone and eventually happens to us all, the 211 HelpLine has no eligibility requirements or application process. Our services are available to any Indian County resident in need or in crisis, regardless of age, gender, race, income, disability status, or any other classification. In 2025, our agency responded to over 125,000 regional requests for crisis intervention, suicide prevention, and community resource navigation services. Additionally, our agency handled over 6,000 suicide -related calls this past year. Alongside our core program, the 211 HelpLine, our agency currently operates five additional programs that provide advocacy, specialized support, and expert services to populations that face higher risk of crisis situations including families that have children with disabilities, seniors and homebound adults, and veterans. Through our Sunshine Telephone Reassure Program, Elder Crisis Outreach, Help Me Grow, MYFLVET, and Special Needs HelpLine, our teams have positively impacted thousands of families and individuals. In the last year, our agency has experienced a transformational period. In the summer of 2025, our Chief Strategy Officer, Ty Barnes, stepped into the role of CEO after our former CEO announced her departure. Ty has worked closely with our leadership team and special project committee members to efficiently plan the demolition and construction of our new 12,000 sq. ft. facility. We are pleased to share these plans that are underway with staff currently temporarily relocated for an anticipated groundbreaking date in early May. In 12-18 months, our agency will be positioned with a state-of-the-art building to handle the growing need for services in our communities for years to come. 199 3. Briefly list any certifications and/or accreditations obtained by your agency. Our accreditations with Inform USA and American Association of Suicidology require rigorous training and quality assurance standards to ensure effective delivery of our 211 HelpLine services. Resource Center Specialists complete comprehensive onboarding to prepare for a wide range of needs, including financial hardship, emotional distress, and navigating complex service systems. Additional specialized training is required before handling crisis and suicide - related calls. Staff performance is continuously monitored, with annual training and supplemental sessions provided as needed. Certain populations, such as seniors, veterans, and caregivers, face elevated risk of crisis. Our Resource Center Specialists are specially trained to connect these individuals to internal programs for enhanced support, advocacy, and care coordination. Our program teams actively engage in community partnerships and outreach efforts to increase awareness of 211 services, while a dedicated outreach team strengthens visibility across Indian River County and the greater Treasure Coast. We also prioritize maintaining a high percentage of staff individually certified in Information and Referral through Inform USA, with several holding additional certifications from the Florida Council Against Sexual Violence. Before responding to crisis situations, all Resource Center Specialists complete advanced training to safely de-escalate emotions and provide effective services. B. Organization Capability (Continued) 4. How does your program differ from similar ones provided in the community? How do the programs complement those offered by other agencies? The 211 HelpLine is the only 24/7 community helpline and crisis hotline offering suicide prevention, emotional support, crisis intervention, and community navigation services to any Indian River County resident, day or night and 365 days a year. Our agency is committed to ensuring residents have continuous access to service without disruption. Additionally, no other agency maintains a database as comprehensive as our affiliate partner database that is routinely updated or verified 100% every calendar year. Resource Center Specialists are accessible via phone, text, email, or chat for convenience with English-, Spanish-, and Haitian Creole- speaking staff members available. As the ... only crisis hotline and community helpline available 24/7 with no restrictors on eligibility or waitlists, the 211 HelpLine prevents individuals from falling through the cracks and closes the gaps between existing services. While the 211 HelpLine is unique, collaborating with local community partners is essential for positive outcomes for our clients. We maintain partnerships with over 1,600 health and human services agencies in our service region, verifying information for over 4,000 programs on an annual basis to ensure community members have the most accurate and relevant information available to them. Additionally, this database is available on website completely free of charge for individuals to independently look for vetted and verified resources. In 2025, our agency captured over 259,000 online visits to this online community resource directory. This collaborative effort reduces the volume of ineligible requests that our partners handle, while improving community resilience. Additionally, the 211 HelpLine helps alleviate public resources used on non -emergency calls to 911 by working with local enforcement agencies, psychiatric mobile response teams, and local community agencies. 5. Please describe the staffing requirements of these programs. Be specific in indicating the number of paid professional positions and paid support staff positions. Since the 211 HelpLine operates 24 hours a day, every day, our agency maintains a sizeable staff to provide sufficient coverage for three shifts, all year round. Currently, we have 66 employees, including 55 full-time and 11 part-time employees. Funding from Indian River County Board of County Commissioners would help partially fund 1 FTE Resource Center Specialists. Our agency also offers several additional internal advocacy programs to Indian River County residents, each with their own staff teams. These programs include the Sunshine Telephone Reassurance, Help Me Grow, and MYFLVET which support vulnerable populations such as seniors, veterans, children, and first responders, which face a higher risk of experiencing crisis. 200 6. Do these programs utilize volunteers? If yes, please briefly describe. a.•. Our Sunshine Telephone Reassurance program is largely run by a team of approximately 18 volunteers, who complete over 500 phone calls each day to check in on seniors and isolated adults throughout our entire service reign. In 2025, this team provided more than 400 volunteer hours to ensure wellbeing of our sunshine clients including 45 seniors in Indian River County. Additionally, volunteer committees help plan and organize fundraising events including two signature events. All of our board members serve on a voluntary basis. 7. Description of the countywide purpose the funds will be used for. Funding from Indian River County and our valued partners is essential to sustaining 211's ability to provide 24/7 support to residents across Indian River County and the broader Treasure Coast. Your continued investment helps offset core operating costs for the Treasure Coast Resource Center, including partial support for the salary and benefits of a full-time Resource Center Specialist. This year, we are requesting a modest funding increase to keep pace with rising personnel costs necessary to recruit and retain qualified staff. In 2025, our team responded to more than 4,500 requests for assistance from Indian River County residents. Mental health and substance use concerns were the most frequently reported needs, accounting for 34% of all contacts. Our Specialists also managed 124 suicide -related interactions—an increase from the previous year, highlighting the growing demand for crisis intervention services. Housing -related concerns represented the second most common need at 27%, while other essential needs, including utility assistance, health care, and food, comprised 19%. To address these challenges, our dedicated Resource Center Specialists provided more than 5,900 referrals, connecting residents to critical services and helping them navigate and overcome complex and often urgent situations. Our partnership with Indian River County and other local funders is critical to ensure we are staffed and equipped to do this essential work, leveraging resources and affiliations from across the Treasure Coast and Palm Beach County area to create an efficient and collaborative service model run from a single location. Your continued support will ensure that Indian River County residents continue to have 24/7 access to these resources without the associated expense of a site-specific facility. This is possible because our agency leverages funding support from a variety of Aw. funders, including four county -specific Untied Ways, three Children's Services Councils, the Southeast Florida Behavioral Health Network (State Department of Children and Families), and three Counties (Indian River County, Martin County, and Palm Beach). In addition, we receive funding from a variety of private foundations, individual donors, and fundraising proceeds. All financial support from Indian River County is directly allocated to program costs including personnel, benefits, and operating expenses related to the 24-hour operation of the Treasure Coast Resource Center. C. Board of Directors 1. Name: Address: Ken Kettner 1720 Upland Rd. West Palm Beach, FL 33409 Trent Swift P.O. Box 2427 Palm Beach, FL 33480 William Abel 525 Okeechobee Blvd West Palm Beach, FL 33401 Brendan Lynch 10337 N. Military Trail Palm Beach Gardens, FL 33410 Lee Williams 1701 North Federal Highway, Suite 4, Boca Raton, FL 33432 Therese M. Shehan 10539 Greentrail Dr S Boynton Beach, FL 33436 Kelly A. Cambron 601 21st St., Suite 300 Vero Beach, FL 32960 John Carr P.O. Box 8692 Jupiter, FL 33468 John Deese 1 Spoonbill Rd. Lantana, FL 33462 George Elmore 2101 S. Congress Ave. Delray Beach, FL 33445 Cathy Hershcopf 55 Hudson Yards New York, NY 10001 Kathleen Hillman 18689 SE Palm Island Lane Jupiter, FL 33458 201 Nancy Albando Lambrecht 143 Rotunda Drive Jupiter, FL 33477 Achara Marshall 6001 Village Blvd West Palm Beach, FL 33407 Rachel Needle 1920 Palm Beach Lakes Blvd. West Palm Beach, FL 33409 Ruben Rodriguez 1139 Egret Circle S Jupiter, FI 33458 2. Does your Board of Directors set the policies for your agency? Yes, the 211 Board of Directors sets the policies for our agency. The Board also provides fiscal oversight, industry expertise, strategic planning, advocacy, fundraising assistance, and financial support. 3. Is there a quorum requirement for Board members attendance at your agency board meetings? Yes, there is a quorum requirement stipulated within our by-laws, which indicates the following: "One third of the total number of Directors at the time in office shall constitute a quorum for the transaction of business at any meeting." 211 Palm Beach/Treasure Coast's Board of Directors currently has 16 serving members. We have consistently had a quorum for every meeting in the last several years. 4. Please explain the rotating volunteer structure of your Board members and officers. Our agency's bylaws do not have term limits or restrictions on the length of time they may serve. Board members serve three-year terms and may serve multiple terms. Our leadership aims to have approximately 50% of members with 5 years of service or less and 50% with more than five years of service. The rotation for officer positions includes two one-year terms with annual elections with the vice chair promoted to the chairmanship role following the chair's second one-year term. D. Finances 1. Does your Board approve the annual budget and review regular financial reports of the operating budget and capital funds? How often is this review conducted? The Finance Committee currently leads development of our agency's annual budget with final approval in June or July each year. The board also receives, reviews, and approves financial reports on a bi-monthly basis at each meeting. 2. Does any outside organization (such as a governmental unit) conduct periodic evaluations of the agency's finances, management or programs? If yes, list the agencies. In addition to our own financial audits performed by an independent external auditor, several of our highly valued funding agencies conduct periodic evaluations. External organizations performing audits include: Southeast Florida Behavioral Health Network Children's Forum Palm Beach County Children's Services Council of St. Lucie County Children's Services County of Palm Beach County 3. Are there any pending legal actions, claims, or disputes against your agency? ZT6 4. Financial year (agency's fiscal year) that you are using for this budget report. July 1 — June 30 If other, please specify _ ,,_*� 202 E. Financials TOTAL AGENCY BUDGET AGENCY/PROGRAM NAME: 211 Palm Beach Treasure Coast, Inc. EXPENDITURES 13. Salaries FY 23/24 14. Employee 24/25 1011/24 benefits TO 15. Payroll 9/30/25 REVENUES ACTUAL 1. Contributions 93375.45 2. Special events 326022.49 3. 3343.08 Legacies/Bequests $83,000.00 4. Supplemental 780134.16 fundraising $1,000.00 5. United Way of 0 IRC $657,000.00 5a. United Way of 34000 Martin Co. 0 5b. United Way of 10000 St. Lucie Co. $5,000.00 6. Membership dues 0 7. Program service 0 fees 0 8. Profit on sales to 0 �.� public $0.00 9. Investment 325769.4 income $115,000.00 10. Other income 15232.08 1Oa. Contracts 3862499.32 10b.United Way of 180000 Palm Beach County $180,000.00 10c.MYFLVET 63477.99 10d.988 Suicide & 120000 Crisis Lifeline $120,000.00 11. Reserve funds 0 available for 0 operating $6,313,348.36 TOTAL $5,813,853.97 REVENUES $3,966,971.00 EXPENDITURES 13. Salaries $3,379,661.82 14. Employee $403,248.49 benefits 10/1/26 TO 15. Payroll taxes/Unemploy. EST. (7) Comp. PROPOSED 16. Professional fees 17. Supplies $19,228.11 18. Telephone $83,000.00 19. Postage and $285,000.00 shipping $1,000.00 FY 25/26 10/1/25 TO 2/28/26 ACTUAL 5 MONTHS 63771.89 124875.25 0 218094.25 0 17000 5000 0 0 0 227899.36 4234 1663661.42 90000 34831.65 60000 N $2,509,367.82 $1,320,242.19 $173,832.94 $250,177.78 $98,551.68 $308,248.99 $26,173.20 $187,621.48 $6,953.71 $158,495.69 $12,714.80 $84,753.92 $2,022.93 203 FY 25/26 TOTAL FY FY 2026/2027 03/01/26 2025/2026 10/1/26 TO TO 9/30/26 9/30/27 EST. (7) PROPOSED MONTHS BUDGET $19,228.11 $83,000.00 $83,000.00 $160,124.75 $285,000.00 $300,000.00 $1,000.00 $1,000.00 $1,000.00 $438,905.75 $657,000.00 $723,000.00 0 $0.00 0 $17,000.00 $34,000.00 $35,000.00 $5,000.00 $10,000.00 $12,000.00 0 $0.00 0 0 $0.00 0 0 $0.00 0 0 $227,899.36 $115,000.00 0 $4,234.00 0 $2,959,777.58 $4,623,439.00 $4,640,729.00 $90,000.00 $180,000.00 $170,000.00 $52,944.35 $87,776.00 $87,776.00 $60,000.00 $120,000.00 $120,000.00 0 $0.00 0 $3,803,980.54 $6,313,348.36 $6,287,505.00 $2,554,270.81 $3,874,513.00 $3,966,971.00 $467,417.06 $641,250.00 $641,250.00 $202,848.32 $301,400.00 $308,473.00 $205,004.31 $363,500.00 $273,500.00 $42,785.20 $55,500.00 $55,500.00 $116,946.08 $201,700.00 $201,700.00 $6,227.07 $8,250.00 $8,250.00 20. Occupancy $58,400.81 $20,576.59 $95,423.41 $116,000.00 $116,000.00 (Buildings and grds.) TO 10/1/25 03/01/26 2025/2026 10/1/26 TO 21. Utilities $23,736.85 $9,715.55 $57,284.45 $67,000.00 $67,000.00 22.Insurance $66,302.45 $22,764.79 $49,235.21 $72,000.00 $72,000.00 23. Rental and $77,463.48 $20,674.55 $102,011.45 $122,686.00 $122,686.00 Maint. Equipment 0 0 $1,000.00 $1,000.00 $1,000.00 24. Printing and $33,145.73 $10,266.36 $20,533.64 $30,800.00 $25,800.00 publications 0 0 0 $0.00 0 25. Travel and $76,847.25 $48,518.02 0 $48,518.02 $111,000.00 transportation $17,000.00 0 $1,000.00 $1,000.00 $1,000.00 26. Staff/volunteer $11,526.28 $2,618.31 $24,381.69 $27,000.00 $27,000.00 development 0 0 0 $0.00 0 27. Specific assist. — $6,949.11 $9,028.65 0 $9,028.65 0 individuals $34,000.00 $17,000.00 $17,000.00 $34,000.00 $35,000.00 28. Membership $17,938.72 $5,671.10 $14,328.90 $20,000.00 $20,000.00 dues $10,000.00 $5,000.00 $5,000.00 $10,000.00 $12,000.00 29. Awards and 0 0 0 $0.00 0 grants 30. Payments to affiliated 0 0 0 $0.00 0 organizations 31. Miscellaneous $30,681.21 $12,603.68 $11,271.32 $23,875.00 $20,375.00 expenses 31a.Computer Software and $128,910.57 $38,118.40 $76,881.60 $115,000.00 $115,000.00 Support 31b.Special Events $198,403.60 $30,889.09 $71,110.91 $102,000.00 $102,000.00 31 c.Capital Campaign, $(71,928.92) $10,041.20 $22,958.80 $33,000.00 $33,000.00 Depreciation EXPENSES TOTAL $5,220,462.61 $2,092,100.44 $4,140,920.23 $6,233,020.67 $6,287,505.00 F. Financials TOTAL PROGRAM BUDGET AGENCY/PROGRAM NAME: 211 Helpline 204 FY 23/24 24/2510/1/24 FY 25/26 FY 25/26 TOTAL FY FY 2026/2027 TO 10/1/25 03/01/26 2025/2026 10/1/26 TO 9/30/25 TO 2/28/26 TO 9/30/26 9/30/27 REVENUES ACTUAL ACTUAL 5 EST.(7) PROPOSED MONTHS MONTHS BUDGET 1. Contributions 0 0 $1,000.00 $1,000.00 $1,000.00 2. Special events 0 0 0 $0.00 0 3. 0 0 0 $0.00 0 Legacies/Bequests 4. Supplemental $17,000.00 0 $1,000.00 $1,000.00 $1,000.00 fundraising 5. United Way of 0 0 0 $0.00 0 IRC 5a. United Way of $34,000.00 $17,000.00 $17,000.00 $34,000.00 $35,000.00 Martin Co. 5b. United Way of $10,000.00 $5,000.00 $5,000.00 $10,000.00 $12,000.00 St. Lucie Co. 204 6. Membership dues 0 0 0 $0.00 0 7. Program service 0 0 0 $0.00 0 fees 8. Profit on sales to 0 0 0 $0.00 0 public 9. Investment 0 0 0 $0.00 0 income 10. Other income 0 0 0 $0.00 0 1Oa. Contracts $1,136,149.91 $375,492.16 $812,043.84 $1,187,536.00 $1,216,868.00 10b. 0 0 0 $0.00 0 10c. 0 0 $0.00 0 10d. 0 0 $0.00 0 10e. 0 0 $0.00 0 REVENUES TOTAL $1,197,149.91 $397,492.16 $836,043.84 $1,233,536.00 $1,265,868.00 EXPENDITURES 13. Salaries $665,150.50 $233,079.50 $489,505.50 $722,585.00 $757,404.00 14. Employee benefits $57,819.80 $29,825.08 $89,765.92 $119,591.00 $122,432.00 15. Payroll taxes/Unemploy. $43,615.35 $17,955.55 $38,254.45 $56,210.00 $58,896.00 Comp. 16. Professional fees $127,147.56 $72,975.05 0 $72,975.05 $52,492.00 17. Supplies $6,745.05 $723.35 $8,601.65 $9,325.00 $9,546.00 18. Telephone $34,022.51 $16,399.93 $23,865.07 $40,265.00 $41,250.00 19. Postage and $233.81 $142.30 $396.70 $539.00 $575.00 shipping 20. Occupancy (Buildings and $6,415.24 $1,735.24 $19,898.76 $21,634.00 $22,148.00 grds.) 21. Utilities $3,977.62 $1,807.16 $10,687.84 $12,495.00 $12,792.00 22.1nsurance $10,995.83 $4,245.64 $9,182.36 $13,428.00 $13,747.00 23. Rental and $57,226.49 $1,852.76 $32,743.24 $34,596.00 $35,463.00 Maint. Equipment 24. Printing and publications $2,324.24 $149.57 $998.43 $1,148.00 $1,242.00 25. Travel and $2,228.70 $35.50 $6,491.50 $6,527.00 $4,964.00 transportation 26. Staff/volunteer $5,447.58 $863.56 $3,164.44 $4,028.00 $4,148.00 development 27. Specific assist. - 0 0 0 $0.00 0 individuals 28. Membership dues $2,124.84 $841.83 $2,888.17 $3,730.00 $3,819.00 29. Awards and 0 0 0 $0.00 0 grants 30. Payments to affiliated 0 0 0 $0.00 0 organizations 28. Membership $472.56 $103.67 $75,148.68 $75,252.35 $85,322.00 dues 31 a.Computer .�. Software and $41,563.13 $11,689.64 $27,428.36 $39,118.00 $39,628.00 Support 31 b.Special Events 0 0 0 $0.00 0 205 31 c.Capital Campaign $364.26 $89.60 0 Depreciation EXPENSES TOTAL $1,067,875.07 $394,514.93 $839,021.07 G. SALARIES $89.60 0 $1,233,536.00 $1,265,868.00 206 New No. of FY FY FY Percentage Title of Position Position (yes or Hrs. per 025 026 2026/2027 Projected of proposed no) week Actual Actual Budget Budge Budget increase 9.9 FTE Resource Ctr Staff- 0 % 1 TC plus 3.37 FTE Support No 530.8 665150.5 0 Staff 10.56 FTE Resource Ctr 0 -100% 2 Staff -TC plus 3.81 FTE No 574.8 0 722585 Support Staff 10.56 FTE Resource Ctr 757404 Infinity % 3 Staff -TC plus 3.81 FTE No 574.8 0 0 Support Staff 4 0 0 0 0 % GRAND TOTAL — ALL $665,150.50 $722,585.00 $757,404.00 4.82% SALARIES 206 VETERANS COUNCIL OF INDIAN RIVER COUNTY, INC. VER E INDIAN RIVER COUNTY NONPROFIT / QUASI AGENCY REQUEST FOR FUNDING A. Program Cover Page Agency: Veterans Council of Indian River County Telephone: 7725324634 Contact Person: April Colvin Fax: 772-213-8735 Title: Executive Director E -Mail: april@veteranscouncilirc.org Address: 1400 27th Street Website Address: www.veteranscouncilirc.org Program Title: Veteran Transportation Services I Agree - By checking the "I Agree" box and entering your name below, you certify that information contained in this application accurately reflects the activities of this agency and that the expenditures or portions thereof for which County funds are being requested are not reimbursed by any other source. Name: April Colvin Title: Executive Director Brief description of the Program for which funding is requested: The Veteran Courtesy Transportation Service is a critical program providing free, dependable transportation for veterans and their caregivers throughout Indian River County. The service ensures consistent access to essential medical care, including trips to the West Palm Beach VA Medical Center as well as local healthcare appointments within the county. By removing transportation barriers—one of the most common obstacles to care—this program directly supports improved health outcomes, continuity of care, and overall quality of life for those who have served our country. It also alleviates financial and logistical burdens on both veterans and their families, ensuring that lack of transportation is never a reason for missed or delayed care. Project Objectives: • Provide safe, reliable transportation for veterans and caregivers to the West Palm Beach VA Medical Center. • Expand access to local medical services by offering transportation to healthcare appointments within Indian River County. • Reduce financial and logistical strain associated with securing transportation for medical needs. • Support improved health outcomes by ensuring timely, consistent access to essential healthcare and related services. Summary Report Amount requested from Indian River County for 2026/2027: $115,835.00 Total Proposed Program budget for 2026/2027: $115,835.00 Percent of total Program budget: 100% Current Funding (2025/2026) $115,735.00 Dollar increase / (decrease) in request: $100.00 Percent increase / decrease in request: 0.09% If request increased 5% or more, briefly explain why: The Organization's Board of Directors has approved this application on (date): 03/25/2026 Name of President/Chair of the Board: Dr. Michael Fortunato Name of Exec. Director/CEO: April M Colvin B. Organizational Capability 208 eon1 1. Provide the mission statement and vision of your organization: Mission Statement: To support all Indian River County veterans and their families while raising awareness of veteran needs and their contributions to society. Vision: To be recognized as the leading Indian River County agency for veterans support. 2. Provide a brief summary of your organization, including areas of expertise, accomplishments and population served. The Veterans Council of Indian River County (VCIRC) is a 501(c)(3) nonprofit organization dedicated to improving the lives of veterans and their families throughout Indian River County, Florida. Through coordinated, wraparound support, VCIRC ensures veterans have access to the resources, services, and care they have earned through their service. Core Program Areas Include: Veteran Transportation Services Provides free, reliable transportation for veterans and their caregivers to medical appointments at the West Palm Beach VA Medical Center as well as local healthcare providers. This service removes a critical barrier to accessing timely and consistent care, particularly for those with limited transportation options. In the most recent fiscal year, VCIRC provided 1,260 rides, representing almost a 20% increase from the prior year— demonstrating both growing demand and the program's expanding impact within the community. Veteran Stabilization Services (Case Management & Direct Support) VCIRC utilizes a structured intake and financial assessment process to develop individualized stabilization plans for each veteran served. Support may include resource navigation, direct financial assistance, or a combination of both, with payments made directly to vendors when applicable. Assistance may address: • Emergency living expenses • Critical home repairs and accessibility modifications .�., • Financial stabilization when expenses exceed household income This approach prioritizes long-term stability, not just immediate relief, ensuring veterans are supported in achieving sustainable outcomes. All veterans served must reside in Indian River County and meet eligibility criteria based on discharge status. In FY2025, VCIRC served over 380 veterans and their families, with more than $160,000 provided in direct financial assistance. Resource Navigation & Community Partnerships VCIRC connects veterans and their families to a network of trusted community partners, ensuring access to a broad range of services beyond what any single organization can provide. Through strong collaboration and warm handoffs, veterans receive comprehensive, coordinated care. Community Outreach & Advocacy VCIRC actively engages with the community to raise awareness of veterans' needs, advocate for improved access to services, and foster partnerships that strengthen the local support system for veterans and their families. This includes direct healthcare advocacy efforts, working collaboratively with the VA to ensure that the voices, concerns, and evolving needs of veterans within Indian River County are heard and addressed. Through this coordination, VCIRC helps bridge gaps between veterans and the healthcare system, supporting improved access, communication, and outcomes. 3. Briefly list any certifications and/or accreditations obtained by your agency. The Veterans Council of Indian River County (VCIRC) is committed to maintaining a safe, responsive, and compliant environment for the veterans and families it serves. As part of this commitment: • Firewatch Training & Veteran Safe Place Designation All VCIRC staff and transportation drivers have completed Firewatch training, a Florida statewide initiative focused on veteran suicide prevention. This training equips team members to recognize warning signs of veterans in crisis and connect them with appropriate resources. As a result, VCIRC is recognized as a designated Veteran Safe Place. • Transportation Safety & Driver Qualifications All transportation drivers meet rigorous screening and certification standards to ensure the safety and reliability of services. Each driver: .-o' o Maintains a valid Class C driver's license o Successfully completes VA background checks o Holds current CPR certification 209 o Participates in random drug testing These standards ensure the highest level of safety and professionalism for all program participants. .–. VCIRC complies with all applicable Florida statutes governing charitable organizations (Document #N19288) and maintains an active Florida Certificate of Tax Exemption (#85-8012708155C-8). 4. How does your program differ from similar ones provided in the community? How do the programs complement those offered by other agencies? The Veterans Council of Indian River County (VCIRC) sets itself apart by providing free, veteran -specific transportation services that are both highly responsive and integrated within a broader system of care. The program offers direct transportation to and from the West Palm Beach VA Medical Center as well as local healthcare providers, addressing a critical gap in access to both specialty and routine medical care. This service is especially vital for veterans facing financial hardship, limited mobility, lack of reliable transportation, or minimal support systems. By removing these barriers, VCIRC ensures that veterans can access essential healthcare services without delay, reducing missed appointments and supporting continuity of care. VCIRC's transportation model is intentionally flexible and veteran -centered. Unlike more traditional transportation programs that require advanced scheduling or operate within rigid parameters, VCIRC can respond to urgent and evolving needs, accommodate last-minute requests when possible, and adjust routes and schedules in real time. Equally important, VCIRC's program is designed to complement—not duplicate—services offered by other agencies. Through strong coordination with the VA, Indian River County, and local community partners, VCIRC helps fill service gaps, provide warm handoffs, and ensure veterans are connected to the most appropriate resources available. This collaborative approach strengthens the overall network of care while maximizing efficiency and impact. In short, VCIRC's transportation program delivers more than rides—it provides reliable, compassionate support that reflects the organization's commitment to accessibility, coordination, and the evolving needs of Indian River County's veteran community. 5. Please describe the staffing requirements of these programs. Be specific in indicating the number of paid professional positions and paid support staff positions. .-. The Veterans Council of Indian River County (VCIRC) operates its transportation and support services through a lean, mission -driven team of paid professionals, structured to ensure efficiency, safety, accountability, and high-quality service delivery. Executive Leadership • Executive Director (1 – Full -Time, Paid Professional): Provides overall leadership and operational oversight of all VCIRC programs, including transportation, stabilization services, and community partnerships. The Executive Director is responsible for compliance, financial oversight, grant management, reporting, and maintaining key relationships with funders, the VA, and community stakeholders. Administrative and operational support functions are also managed within this role. Transportation Program • Transportation Manager (1 – Full -Time, Paid Professional): Oversees day-to-day transportation operations, including scheduling, route planning, driver supervision, vehicle maintenance coordination, and compliance with VA and county requirements. Ensures safe, efficient, and responsive service delivery. • Dispatcher (1 – Part -Time, Paid Support Staff): Supports daily scheduling, coordination of rides, communication with drivers and veterans, and assists in maintaining efficient routing and service responsiveness. • Drivers (2 – Part -Time, Paid Support Staff): Provide transportation for veterans and caregivers to the West Palm Beach VA Medical Center and local healthcare appointments. Drivers follow all safety protocols and deliver reliable, veteran -centered service. Program Services • Program Director (1 – Full -Time, Paid Professional): Leads the Veteran Stabilization Program and resource navigation services, including intake, case management oversight, individualized service planning, and coordination with community partners. Responsible for program outcomes, data tracking, and ensuring veterans receive comprehensive, coordinated support. Community Engagement & Development • Community Engagement Director (1 – Part -Time, Paid Professional): Supports donor relations, community outreach, and engagement efforts. Responsibilities include managing communications, assisting with fundraising initiatives, coordinating events, supporting board committees, and strengthening relationships with community partners and ^ supporters. Finance & Compliance (Contracted) • Accounting Services (Contracted): An external accounting firm manages payroll, financial reporting, and compliance 210 with nonprofit and grant requirements, ensuring appropriate financial oversight and accountability. This streamlined staffing structure allows VCIRC to maximize resources while maintaining strong operational controls, ensuring that veterans receiving transportation and support services are served efficiently, compassionately, and with the highest level of professionalism. As demand for services continues to grow, this lean model requires strategic investment to maintain service quality, expand capacity, and ensure no veteran experiences a delay in accessing critical care and support. 6. Do these programs utilize volunteers? If yes, please briefly describe. Yes, VCIRC actively utilizes volunteers as an essential extension of its mission and operations. The organization is governed by a dedicated, volunteer Board of Directors that provides strategic leadership, financial oversight, and guidance on program development. Board members play an active role in ensuring accountability, sustainability, and alignment with community needs. Beyond governance, VCIRC engages a network of community volunteers who support outreach initiatives, special events, and community engagement efforts. Volunteers also assist in expanding awareness of available services and strengthening connections throughout Indian River County. VCIRC intentionally leverages volunteers to complement—not replace—professional staff, ensuring that all direct services are delivered with consistency, expertise, and accountability. This combination of volunteer leadership and community support enhances VCIRC's capacity, allowing the organization to maximize resources, extend its reach, and serve veterans and their families more effectively. 7. Description of the countywide purpose the funds will be used for. Funding from this grant will directly support the continued provision of free, reliable transportation services for veterans and their caregivers throughout Indian River County. These services ensure consistent, uninterrupted access to essential healthcare, including transportation to the West Palm Beach VA Medical Center and local medical appointments—eliminating financial and logistical barriers that often prevent veterans from receiving timely care. This program serves a critical countywide need, particularly for veterans who are elderly, disabled, or lack access to reliable transportation. Many also face financial hardship, making the cost of travel to necessary medical appointments unattainable without assistance. By addressing these challenges, VCIRC helps reduce missed appointments, supports continuity of care, and improves overall health outcomes for veterans in the community. Additionally, by ensuring veterans can access preventative and ongoing care, this program helps reduce reliance on emergency services and avoidable hospitalizations—ultimately lessening strain on the broader healthcare system and community resources. Grant funding will enable VCIRC to sustain and expand this essential service, ensuring that no veteran in Indian River County is unable to access medical care due to transportation limitations. C. Board of Directors 1. Name: Address: Chairman; Dr. Michael Fortnato 812 Hibiscus Lane, Vero Beach, FL 32963 Vice -Chair; Curtis Holden 2335 81 st Terrace, Vero Beach, FL 32966 Treasurer; Jeff Palleschi 3023 Golfview Drive, Vero Beach, FL 32960 Secretary; Tracey Zudans 3845 Indian River Drive, Vero Beach, FL 32963 Director; Carlos Halcomb 1800 Cobia Drive, Vero Beach, FL 32960 Director; Michael Vesey 311 Llwyds Lane, Vero Beach, FL 32963 Director; Norman Wells 7141 E Village Square, Vero Beach, FL 32966 Director; Randall Guthrie 425 12th Street SE, Vero Beach, FL 32967 Director; Peter Anderson 1160 Driftwood Drive, Vero Beach, FL 32963 Director; Joseph Chiarella 1826 14th Avenue, Suitel 01, Vero Beach, FL 32960 Director; Kimberly Keithahn 2640 Riverview Court, Vero Beach, FL 32963 211 2. Does your Board of Directors set the policies for your agency? Yes, the Board of Directors establishes and approves all organizational policies, ensuring appropriate governance, oversight, and alignment with the organization's mission. .-. 3. Is there a quorum requirement for Board members attendance at your agency board meetings? Yes, the Board of Directors has an established quorum requirement to ensure that official business is conducted with appropriate representation and governance. 4. Please explain the rotating volunteer structure of your Board members and officers. The Veterans Council of Indian River County (VCIRC) is governed by a volunteer Board of Directors consisting of no fewer than five (5) and no more than eleven (11) members, each holding one equal vote. The organization strives to maintain an odd number of directors to support effective decision-making. Board members serve three-year terms and may be re-elected for up to two additional consecutive terms, for a maximum of nine consecutive years of service. After reaching the term limit, members are required to step down for at least one year before being eligible for re-election. During this time, former board members may continue to support the organization through committee involvement. To ensure continuity, leadership development, and the preservation of institutional knowledge, board terms are staggered, with approximately one-third of members rotating off annually. When necessary, adjustments to term lengths are made to maintain this staggered structure in accordance with the organization's bylaws. D. Finances 1. Does your Board approve the annual budget and review regular financial reports of the operating budget and capital funds? How often is this review conducted? Yes, VCIRC's Board of Directors actively oversees the organization's financial management. The annual operating budget is developed in collaboration with the Finance Committee, reviewed by the Board of 1.001. Directors, and formally approved by majority vote at the organization's annual meeting each October. Financial oversight is conducted on an ongoing basis. The Treasurer presents monthly and year-to-date financial statements, along with budget -to -actual reports, at each monthly board meeting. This regular review ensures transparency, accountability, and informed decision-making. The Finance Committee provides additional oversight by reviewing financial performance, offering recommendations, and addressing any variances or concerns as they arise. VCIRC utilizes contracted accounting services to manage payroll, financial reporting, and compliance. Financial records are regularly reviewed by the Treasurer and Executive leadership. In addition, the organization engages a separate, independent firm to conduct its annual audit and prepare and file the IRS Form 990, ensuring an added layer of financial oversight and compliance. 2. Does any outside organization (such as a governmental unit) conduct periodic evaluations of the agency's finances, management or programs? If yes, list the agencies. Yes, VCIRC is subject to regular external evaluation and oversight by multiple entities. The organization undergoes independent financial audits conducted annually by the CPA firm of McCain, Samons, and Fiorini in Vero Beach, Florida, providing consistent oversight since 2016. All completed audits to date have resulted in clean audit findings. The FY2024 audit has been completed (attached), and the FY2025 audit is currently underway, with finalization pending. As VCIRC's fiscal year ends September 30, audits are conducted and finalized in alignment with standard post—fiscal year reporting and tax preparation timelines. Additionally, annual IRS Form 990 filings are prepared and reviewed by an independent firm to ensure compliance and transparency. VCIRC's transportation program is also subject to oversight through its partnership with the Department of Veterans Affairs (West Palm Beach, FL), as well as annual equipment certification requirements through the Florida Department of Transportation. In Fall 2025, an independent review of the transportation grant program was conducted by the Indian River County Comptroller's Office, which found the program to be operating efficiently, in compliance, and without identified deficiencies. 212 3. Are there any pending legal actions, claims, or disputes against your agency? No 4. Financial year (agency's fiscal year) that you are using for this budget report. Other If other, please specify October 1- September 30 E. Financials TOTAL AGENCY BUDGET AGENCY/PROGRAM NAME: VCIRC Veteran Transportation Service 213 FY 23/24 FY 25/26 FY 25/26 FY 2026/2027 24/25 10/1/24 10/1/25 03/01/26 TOTAL FY 10/1/26 TO TO TO 2/28/26 TO 9/30/26 2025/2026 9/30/27 9/30/25 ACTUAL5 EST. (7) PROPOSED REVENUES ACTUAL MONTHS MONTHS BUDGET 1. Contributions 388,074.00 63,680 89,152 $152,832.00 157,417 2. Special events 44,995.00 20,585 28,819 $49,404.00 50,886 3. 0.00 0.00 0.00 $0.00 0.00 Legacies/Bequests 4. Supplemental 0.00 0.00 0.00 $0.00 0.00 fundraising 5. United Way of 17,026.00 7,095.00 9,933.00 $17,028.00 17,539.00 IRC 5a. United Way of 0.00 0.00 0.00 $0.00 0.00 Martin Co. 5b. United Way of 0.00 0.00 0.00 $0.00 0.00 St. Lucie Co. 6. Membership dues 0.00 0.00 0.00 $0.00 0.00 7. Program service 0.00 0.00 0.00 $0.00 0.00 fees 8. Profit on sales to 0.00 0.00 0.00 $0.00 0.00 public 9. Investment 0.00 0.00 0.00 $0.00 0.00 income 10. Other income 2,325.00 0.00 0.00 $0.00 0.00 10a. Interest Income 90.00 2,483.00 3,476.00 $5,959.00 6,138.00 10b. In -Kind 800.00 887.00 1,242.00 $2,129.00 2,193.00 Contribution 10c. Other Grant 173,286.00 10,000 14,000.00 $24,000.00 24,720.00 Income 10d. BOCC 104,697.00 27,463.00 38,448.00 $65,911.00 67,889 11. Reserve funds available for 0.00 0.00 0.00 $0.00 0.00 operating TOTAL $731,293.00 $132,193.00 $185,070.00 $317,263.00 $326,782.00 REVENUES .... EXPENDITURES 13. Salaries 261,824.00 89,243.00 124,940.00 $214,183.00 280,498.00 213 14. Employee 0.00 0.00 0.00 $0.00 0.00 benefits 2026/2027 24/25 10/1/24 10/1/25 TOTAL FY 03/01/26 10/1/26 15. Payroll TO 2/28/26 2025/2026 TO 9/30/26 TO 9/30/25 taxes/Unemploy. 20,079.00 6,859.00 9,603.00 $16,462.00 16,955.00 Comp. MONTHS MONTHS BUDGET 1. Contributions 0.00 0.00 16. Professional 31,529.00 10,330.00 14,462.00 $24,792.00 25,536.00 fees 17. Supplies 15,784.00 27,655.00 38,717.00 $66,372.00 68,363.00 18. Telephone 7,026.00 2,578.00 3,609.00 $6,187.00 6,373.00 19. Postage and 1,948.00 210.00 294.00 $504.00 519.00 shipping 20. Occupancy (Buildings and 26,615.00 8,393.00 11,750.00 $20,143.00 20,747.00 grds.) 21. Utilities 2,122.00 755.00 1,057.00 $1,812.00 1,866.00 22.Insurance 8,231.00 4,011.00 5,615.00 $9,626.00 9,915.00 23. Rental and 11200.00 0.00 0.00 $0.00 0.00 Maint. Equipment 24. Printing and 4,626.00 1,501.00 2,101.00 $3,602.00 3,710 publications 25. Travel and 0.00 0.00 0.00 $0.00 0.00 transportation 26. Staff/volunteer 0.00 0.00 0.00 $0.00 0.00 development 27. Specific assist. - 0.00 0.00 0.00 $0.00 0.00 individuals 28. Membership 6,746.00 4,946.00 6,924.00 $11,870.00 12,227.00 dues 29. Awards and 0.00 0.00 0.00 $0.00 0.00 grants 30. Payments to affiliated 0.00 0.00 0.00 $0.00 0.00 organizations 31. Miscellaneous 5,314.00 1,633.00 2,286.00 $3,919.00 4,037.00 expenses 31 a. Advertising 3,414.00 2,684.00 3,758.00 $6,442.00 6,635.00 31 b. Veteran 159,777.00 18,824.00 26,354.00 $45,178.00 46,533.00 Support Expenses 31c. Repairs & 1,236.00 235.00 329.00 $564.00 581.00 Maintenance TOTAL $557,471.00 $179,857.00 $251,799.00 $431,656.00 $504,495.00 EXPENSES F. Financials TOTAL PROGRAM BUDGET AGENCY/PROGRAM NAME: VCIRC Veteran Transportation Service FY FY 23/24 FY 25/26 FY 25/26 2026/2027 24/25 10/1/24 10/1/25 TOTAL FY 03/01/26 10/1/26 TO TO 2/28/26 2025/2026 TO 9/30/26 TO 9/30/25 9/30/27 ACTUAL 5 EST.(7) PROPOSED REVENUES ACTUAL MONTHS MONTHS BUDGET 1. Contributions 0.00 0.00 0.00 $0.00 0.00 214 2. Special events 0.00 0.00 0.00 $0.00 0.00 3. 0.00 0.00 0.00 $0.00 0.00 �.. Legacies/Bequests 4. Supplemental 0.00 0.00 0.00 $0.00 0.00 fundraising 5. United Way of 0.00 0.00 0.00 $0.00 0.00 IRC 5a. United Way of 0.00 0.00 0.00 $0.00 0.00 Martin Co. 5b. United Way of 0.00 0.00 0.00 $0.00 0.00 St. Lucie Co. 6. Membership dues 0.00 0.00 0.00 $0.00 0.00 7. Program service 0.00 0.00 0.00 $0.00 0.00 fees 8. Profit on sales to 0.00 0.00 0.00 $0.00 0.00 public 9. Investment 0.00 0.00 0.00 $0.00 0.00 income 10. Other income 0.00 0.00 0.00 $0.00 0.00 10a. BOCC 104,697.00 27,463.00 65,911.00 $93,374.00 96,175.00 10b. 0.00 0.00 0.00 $0.00 0.00 10c. 0.00 0.00 $0.00 0.00 10d. 0.00 0.00 $0.00 0.00 10e. 0.00 0.00 $0.00 0.00 TOTAL $104,697.00 $27,463.00 $65,911.00 $93,374.00 $96,175.00 REVENUES EXPENDITURES 13. Salaries 96,183.00 40,777.00 57,088.00 $97,865.00 100,801.00 14. Employee 0.00 0.00 0.00 $0.00 0.00 benefits 15. Payroll taxes/Unemploy. 7,387.00 3,139.00 4,395.00 $7,534.00 7,760.00 Comp. 16. Professional 4,202.00 1,026.00 1,436.00 $2,462.00 2,536.00 fees 17. Supplies 392.00 127.00 178.00 $305.00 314.00 18. Telephone 698.00 212.00 297.00 $509.00 524.00 19. Postage and 52.00 0.00 0.00 $0.00 0.00 shipping 20. Occupancy (Buildings and 2,602.00 677.00 948.00 $1,625.00 1,674.00 grds.) 21. Utilities 212.00 76.00 106.00 $182.00 188.00 22. Insurance 801.00 136.00 190.00 $326.00 336.00 23. Rental and 0.00 0.00 0.00 $0.00 0.00 Maint. Equipment 24. Printing and 325.00 143.00 200.00 $343.00 353.00 publications 25. Travel and 0.00 0.00 0.00 $0.00 0.00 transportation 26. Staff/volunteer 0.00 0.00 0.00 $0.00 0.00 development .••. 27. Specific assist. - 0.00 0.00 0.00 $0.00 0.00 individuals 28. Membership 292.00 68.00 95.00 $163.00 168.00 dues 215 29. Awards and 0.00 0.00 grants $0.00 0.00 30. Payments to $62.00 64.00 affiliated 0.00 0.00 organizations $58.00 59.00 28. Membership 147.00 26.00 dues $112,461.00 $115,835.00 31 a. Advertising 454.00 428.00 31 b. Repair & 634.00 24.00 Maintenance 1 Executive Director - Current No 31 c. 0.00 0.00 TOTAL $114,381.00 $46,859.00 EXPENSES G. SALARIES 0.00 $0.00 0.00 0.00 $0.00 0.00 36.00 $62.00 64.00 599.00 $1,027.00 1,058 34.00 $58.00 59.00 0.00 $0.00 0.00 $65,602.00 $112,461.00 $115,835.00 216 New No. of FY FY FY Percentage Title of Position Position Hrs. 2024/2025 2025/2026 2026/2027 of (yes or per Actual Budget projected proposed no) week Budget increase 1 Executive Director - Current No 40 34,615.00 77,100.00 79,413.00 3% (A. Colvin) 2 Director of Programs & No 40 52,142.00 55,000 56,650.00 3% Outreach 3 Executive Director - Past (C. No 40 42,977.00 0.00 0.00 % Ryan) 4 Operations Assistant - Past No 40 40,784.00 0.00 0.00 % (S. Rushton) 5 Transportation Manager No 40 54,576.00 56,213.00 57,900 3% 6 Driver 1 No 20 10,799.00 16,037.00 16,518.00 3% 7 Driver 2 No 20 9,528.00 17,961.00 18,499.00 3% 8 Dispatcher No 16 3,435.00 16,037.00 16,518.00 3% GRAND TOTAL - ALL $248,856.00 $238,348.00 $245,498.00 3% SALARIES 216 ^SENIOR RESOURCE ASSOCIATION, INC. (Community Transportation Coordinator) g1V Eli E] c ORIS INDIAN RIVER COUNTY NONPROFIT / QUASI AGENCY REQUEST FOR FUNDING A. Program Cover Page Agency: Senior Resource Association, Inc. Telephone: 772-569-0760 Contact Gabriel Pedrero Fax: $1,613,864.00 Person: $656,754.00 Percent increase / decrease in request: 40.69% Title: CFONP of Senior Services E -Mail: gpedrero@sramail.org Address: 694 14th Street, Vero Beach, FL 32960 Website www SeniorResourceAssociation.Org Address: Program Indian River Transit - GoLine & Community Title: Coach I Agree - By checking the "I Agree" box and entering your name below, you certify that information contained in this application accurately reflects the activities of this agency and that the expenditures or portions thereof for which County funds are being requested are not reimbursed by any other source. Name: Gabriel Pedrero Title: CFO Brief description of the Program for which funding is requested: GoLine is Indian River County's public transportation system with bus services on 14 fixed routes throughout the county, as well as service to Indian River State College in Ft. Pierce. With zero fare, GoLine enables passengers to travel almost anywhere in the county without use of a personal motor vehicle. In 2025, GoLine provided 1,594,170 trips to such destinations as shopping, education, employment, and entertainment. Community Coach provides door-to-door paratransit service to eligible transportation disadvantaged individuals, including those with disabilities, older residents, and other qualified riders who have no other means of transportation. Community Coach riders travel to grocery stores, medical appointments, social gatherings, and much more. Last year, Community Coach provided 49,431 trips to individuals in Indian River County. GoLine and Community Coach expand mobility and improve quality of life for Indian River County residents and visitors, eliminating transportation barriers. Summary Report Amount requested from Indian River County for 2026/2027: $2,270,618.00 Total Proposed Program budget for 2026/2027: $10,438,361.00 Percent of total Program budget: 21.75% Current Funding (2025/2026) $1,613,864.00 Dollar increase / (decrease) in request: $656,754.00 Percent increase / decrease in request: 40.69% If request increased 5% or more, briefly explain why: 218 Required local match for purchase of vehicles $36k, increased fuel cost of 50% or $240k, and end of Service Development Grant $300k. The Organization's Board of Directors has approved this application on (date): 05/20/2026 Name of President/Chair of the Board: Lisa Thompson Barnes Name of Exec. Director/CEO: Karen B Rose Deigl B. Organizational Capability 1. Provide the mission statement and vision of your organization: Mission Statement: Senior Resource Association promotes independence and dignity in our community by providing services to older adults and transportation to all. Vision: To be recognized as the most valuable resource for seniors in Indian River County. 2. Provide a brief summary of your organization, including areas of expertise, accomplishments and population served. Since 1974, Senior Resource Association (SRA) has provided services to support and advocate for the independence and dignity of older adults in Indian River County. SRA's goal is to help seniors live independently in their own homes, as long as safely possible, by delivering quality professional services that meet the individualized needs of older adults. Recognized as Indian River County's lead .00. agency for home and community-based services for the elderly, SRA is committed to meeting the ever- increasing needs of a growing senior population, providing an array of essential and life -enriching programs. Also distinguished as the Community Transportation Coordinator for Indian River County, SRA serves the community's transportation disadvantaged residents. Key services include: *Transportation Services: Pre -arranged, door-to-door transportation for eligible seniors, individuals with disabilities, and/or economically disadvantaged residents with no other means of transportation; Public, zero -fare bus rides for all throughout Indian River County. *Senior Supportive Services - Services provided in these programs promote independence by assisting seniors, caregivers, and families by delivering appropriate health, wellness and daily living services, including, but not limited to, the following: Information & Referral, Emergency Home Energy Assistance for the Elderly Program, Durable Medical Equipment, Case Management, Grocery Shopping Assistance and In -Home Services. Our in-home care and assistance for seniors support wellbeing and make daily living more enjoyable in the comfort of home, including: Personal Care • Light Housekeeping • Medication Management • Pest Control • Caregiver Respite • Emergency Alert Response • Grocery Shopping Assistance. *Adult Enrichment & Respite (DayAway): Licensed by Florida's Agency for Health Care Administration (ANCA) and with a specialization in Alzheimer's and dementia, DayAway provides seniors with a safe, enriching environment uniquely specialized to support their physical and cognitive health issues with individualized care plans and a robust array of stimulating activities. Critically important is the peace of mind DayAway gives caregivers who need to know their loved ones are safe and well cared for while they are allowed the time needed to work, attend to personal appointments, rest and recharge. *Meals on Wheels: Feeding food insecure homebound seniors with home -delivered meals and mobile seniors with congregate meal services, SRA alleviates isolation and hunger. Hot, nutritious meals meet 219 1/3 of seniors' daily nutritional requirements and accompanying daily wellness visits help identify and mitigate changes in recipients' health and home environment. Programs include -Home-Delivered Meals • Social Dining Sites - Emergency Meals on Wheels (temporary service for those recovering .� after a hospital visit) • Pet Meals on Wheels • Food Pantry. *Public & Professional Guardian Program: Contracted and trained by the Office of Public & Professional Guardians, SRA provides public and private guardianship services to legally incapacitated adults without adequate income or assets to afford a private guardian and no willing family or friend to assist them. SRA operates with a budget in excess of $23 million, employs over 140 employees, and enlists the services of over 300 volunteers annually. 3. Briefly list any certifications and/or accreditations obtained by your agency. Senior Resource Association, Inc. is the Community Transportation Coordinator for Indian River County and Martin County. 4. How does your program differ from similar ones provided in the community? How do the programs complement those offered by other agencies? Senior Resource Association, Inc. has earned designations as Community Transportation Coordinator and mass transit service provider for Indian River County. As such, SRA is responsible for providing affordable transportation services to those in Indian River County and to manage a fleet of vehicles purchased with local, state and federal funds. 5. Please describe the staffing requirements of these programs. Be specific in indicating the number of paid professional positions and paid support staff positions. 'm-, The staff requirements are: Transportation Director, Operations Manager, Safety and Training Supervisor, three Operation Supervisors, Dispatcher, 7 Customer Care Agents, 2 Security Guards, 3 Mechanics, and 70 full and part-time drivers. Current support staff positions are: Chief Executive Officer, Chief Financial Officer, Human Resource Director, Fiscal Director, 2 Staff Accountants, Accounting Clerk, Purchasing Manager, IT Network Administrator, Executive Assistant, and Maintenance worker. 6. Do these programs utilize volunteers? If yes, please briefly describe. All transportation staff and drivers are paid positions due to insurance, HIPPA, and training requirements. 7. Description of the countywide purpose the funds will be used for. Senior Resource Association, Inc. (SRA) has provided transportation in Indian River County (IRC) on a non-profit basis since its incorporation in 1974. SRA has served as the Contractor for the Community Transportation Coordinator system since 1990 and as the Contractor for the GoLine fixed route system since 1994. This basic service continues to grow and develop as the needs of Indian River County increases. GoLine, the fixed route system throughout IRC, provides fare free transportation Monday through Friday from 6:00 a.m. to 9:00 p.m., and Saturday from 7:00 a.m. to 7:00 p.m. Community Coach, a complementary Paratransit service with determined eligibility and advanced reservations, operates the same hours as GoLine. GoLine routes are determined by client surveys, input from the County's Transportation Disadvantaged Local Coordinating Board and by the FDOT. All vehicles are equipped with radios to expedite service with direct 911 capability. The fleet consists of 18 paratransit vans and 23 GoLine buses (including 9 heavy duty Gillig buses). 220 GoLine and Community Coach are funded by the Federal Transit Administration, Florida Department of Transportation, Commission for the Transportation Disadvantaged and Indian River County. The funding received from Indian River County is used to meet the local match requirements for the federal and state transportation grants. As the Community Transportation Coordinator, SRA coordinates resources and services to provide a more cost effective and efficient countywide transportation system. GoLine and Community Coach are imperative for Indian River County due to the continual rise in population. The need for public transportation is reflected in the County's Transportation Improvement Plan (TIP) and Transit Development Plan (TDP). C. Board of Directors 1. Name: Address: Lisa Thompson Barnes, Chairman 694 14th Street, Vero Beach, FL 32960 Linda Walton, Vice Chairman 694 14th Street, Vero Beach, FL 32960 Charlie Gisler, Treasurer 694 14th Street, Vero Beach, FL 32960 Ginger Atwood, Secretary 694 14th Street, Vero Beach, FL 32960 Donald Wright 694 14th Street, Vero Beach, FL 32960 James Gregg 694 14th Street, Vero Beach, FL 32960 Robin Raiff 694 14th Street, Vero Beach, FL 32960 Trudie Rainone 694 14th Street, Vero Beach, FL 32960 Jan Williams 694 14th Street, Vero Beach, FL 32960 James G Vitter III 694 14th Street, Vero Beach, FL 32960 Eileen O'Donnell 694 14th Street, Vero Beach, FL 32960 Nora Berry 694 14th Street, Vero Beach, FL 32960 Robert Paugh 694 14th Street, Vero Beach, FL 32960 2. Does your Board of Directors set the policies for your agency? The governance and policy-making responsibilities of Senior Resource Association, Inc. are vested in the Board, which controls its property, is responsible for finances, and directs the organization's affairs. Policies concerning transportation for Indian River County are set by the Board in conjunction with the Local Coordinating Transportation Board. 3. Is there a quorum requirement for Board members attendance at your agency board meetings? One-third (1/3) of the members of the Board constitutes a quorum. 4. Please explain the rotating volunteer structure of your Board members and officers. .-Oak, The term of office for Board members is two terms of three years each set up on a system of rotation with the term of one-third of the Board expiring each year. 221 D. Finances 1. Does your Board approve the annual budget and review regular financial reports of the operating budget and capital funds? How often is this review conducted? Senior Resource Association, Inc.'s Board of Directors approves the annual budget before it is implemented. The Finance Committee reviews the monthly financial statements which are presented at board meetings. 2. Does any outside organization (such as a governmental unit) conduct periodic evaluations of the agency's finances, management or programs? If yes, list the agencies. Outside organizations that conduct periodic evaluations of Senior Resource Association's finances, management or programs include: Indian River County Metropolitan Planning Organization, Florida Department of Transportation, Federal Transit Administration, Florida Commission for the Transportation Disadvantaged, Transportation Disadvantaged Local Coordinating Board, Indian River County Health Department, Area Agency on Aging of Palm Beach -Treasure Coast and the Florida Department of Elder Affairs. In addition to these evaluations, SRA hires independent auditors to conduct an annual audit and prepare the single audit report. 3. Are there any pending legal actions, claims, or disputes against your agency? There are no pending legal actions, claims or disputes against SRA. 4. Financial year (agency's fiscal year) that you are using for this budget report. 1 —June 30 If other, please specify _ '% E. Financials TOTAL AGENCY BUDGET AGENCY/PROGRAM NAME: Senior Resource Association/Transportation FY 23/24 FY 25/26 FY 25/26 FY 2026/2027 24/25 10/1/24 10/1/25 03/01/26 TOTAL FY 1011126 TO TO TO 2/28/26 TO 9130/26 2025/2026 9/30/27 9/30/25 222 ACTUAL 5 EST. (7) PROPOSED REVENUES ACTUAL MONTHS MONTHS BUDGET 1. Contributions 562263 644292 50000 $694,292.00 774480 2. Special events 624906 673497 35000 $708,497.00 794300 3. 0 565000 0 $565,000.00 0 Legacies/Bequests 222 4. Supplemental 6807 172286 0 $172,286.00 774480 fundraising 648722 368329 515661 $883,990.00 1016588 5. United Way of 131000 0 150000 $150,000.00 150000 IRC 5a. United Way of 0 0 0 $0.00 0 Martin Co. 5b. United Way of 0 0 0 $0.00 0 St. Lucie Co. 6. Membership 0 0 0 $0.00 0 dues 79296 34795 48713 $83,508.00 85178 7. Program service 431605 205854 288196 $494,050.00 494800 fees 8. Profit on sales 0 0 0 $0.00 0 to public 9. Investment 1831 834 1168 $2,002.00 2754 income 10. Other income 30509 2397 3356 $5,753.00 10000 10a. Federal 3966581 1687708 2362791 $4,050,499.00 4472603 Grants 10b. State Grants 5448233 2574859 3604803 $6,179,662.00 4488294 10c. County 3664895 2744452 3242233 $5,986,685.00 8007263 Grants 10d. Capital 2475351 1198016 2772543 $3,970,559.00 3701070 Revenue 11. Reserve funds available for 0 0 0 $0.00 0 operating TOTAL $17,343,981.00 $10,469,195.00 $12,510,090.00 $22,979,285.00 $23,670,044.00 REVENUES EXPENDITURES 13. Salaries 5838058 3154183 4415856 $7,570,039.00 7986391 14. Employee 648722 368329 515661 $883,990.00 1016588 benefits 15. Payroll taxes/Unemploy. 709433 400282 560395 $960,677.00 979890 Comp. 16. Professional 317024 211278 295789 $507,067.00 517209 fees 17. Supplies 54052 26111 36555 $62,666.00 63920 18. Telephone 79296 34795 48713 $83,508.00 85178 223 19. Postage and 8594 3556 4978 $8,534.00 8705 shipping 20. Occupancy (Buildings and 406071 140209 384204 $524,413.00 534901 grds.) 21. Utilities 74378 34851 48791 $83,642.00 85315 22.lnsurance 356378 450675 630945 $1,081,620.00 1103252 23. Rental and 16348 6529 9141 $15,670.00 15983 Maint. Equipment 24. Printing and 35181 6843 9580 $16,423.00 16752 publications 25. Travel and 10944 5103 7144 $12,247.00 12492 transportation 26. Staff/volunteer 115891 39439 55216 $94,655.00 96547 development 27. Specific assist. 5138310 2374354 3060123 $5,434,477.00 5543166 — individuals 28. Membership 29899 11417 15984 $27,401.00 27949 dues 29. Awards and 0 0 0 $0.00 0 grants 30. Payments to affiliated 0 0 0 $0.00 0 organizations 31. Miscellaneous 1929939 662528 1327539 $1,990,067.00 2149272 expenses 31a.Client 1018816 382727 535818 $918,545.00 936916 Nutrition 31b. Capital 964062 988970 1714674 $2,703,644.00 2489618 Purchases 31 c. 0 0 0 $0.00 0 TOTAL $17,751,396.00 $9,302,179.00 $13,677,106.00 $22,979,285.00 $23,670,044.00 EXPENSES 224 F. Financials TOTAL PROGRAM BUDGET AGENCY/PROGRAM NAME: Senior Resource Association/ Transportation FY 23/24 FY 25/26 FY 25/26 FY 2026/2027 24/25 10/1/24 10/1/25 03/01/26 TOTAL FY 10/1/26 TO TO TO 2/28/26 TO 9/30/26 2025/2026 9/30/27 9/30/25 225 ACTUAL5 EST.(7) PROPOSED REVENUES ACTUAL MONTHS MONTHS BUDGET 1. Contributions 5030 0 0 $0.00 0 2. Special events 0 0 0 $0.00 0 3. Legacies/Bequests 0 0 0 $0.00 0 4. Supplemental 0 0 0 $0.00 0 fundraising 5. United Way of IRC 0 0 0 $0.00 0 5a. United Way of 0 0 0 $0.00 0 Martin Co. 5b. United Way of St. 0 0 0 $0.00 0 Lucie Co. 6. Membership dues 0 0 0 $0.00 0 7. Program service 1650 860 1204 $2,064.00 2126 fees 8. Profit on sales to 0 0 0 $0.00 0 public 9. Investment income 0 0 0 $0.00 0 10. Other income 14839 509 713 $1,222.00 1200 10a. Federal Grants 3095196 1284204 1797886 $3,082,090.00 3174552 10b. State Grants 1960015 847440 1186416 $2,033,856.00 1794872 10c. Indian River 1556144 699135 $1,613,864.00 2270618 County 10d. Capital 2127251 1198016 $3,970,558.00 3194993 10e. 0 0 $0.00 0 TOTAL REVENUES $8,760,125.00 $4,030,164.00 $6,673,490.00 $10,703,654.00 $10,438,361.00 225 EXPENDITURES 13. Salaries 3729974 1597323 2236252 $3,833,575.00 3983753 14. Employee benefits 417672 185997 260396 $446,393.00 481000 15. Payroll taxes/Unemploy. 457841 185947 260326 $446,273.00 459700 Comp. 16. Professional fees 143963 77641 108697 $186,338.00 190100 17. Supplies 33370 11893 16650 $28,543.00 29100 18. Telephone 39996 16910 23674 $40,584.00 41400 19. Postage and 4300 1968 2755 $4,723.00 4800 shipping 20. Occupancy 266364 43132 60385 $103,517.00 105600 (Buildings and grds.) 21. Utilities 30034 13870 19418 $33,288.00 35000 22.1nsurance 252993 116576 163206 $279,782.00 291000 23. Rental and Maint. 3629 2270 3178 $5,448.00 5600 Equipment 24. Printing and 11019 4009 5613 $9,622.00 9800 publications 25. Travel and 2922 1462 2047 $3,509.00 3600 transportation 26. Staff/volunteer 47961 18598 26037 $44,635.00 45500 development 27. Specific assist. — 1172755 557161 780025 $1,337,186.00 1363900 individuals 28. Membership dues 20067 6173 8642 $14,815.00 15100 29. Awards and grants 0 0 0 $0.00 0 30. Payments to 0 0 0 $0.00 0 affiliated organizations 28. Membership dues 1544033 701082 981515 $1,682,597.00 1878415 31 a. Capital 581232 488152 1714674 $2,202,826.00 1494993 Purchases 31 b. 0 0 0 $0.00 0 31 c. 0 0 0 $0.00 0 TOTAL EXPENSES $8,760,125.00 $4,030,164.00 $6,673,490.00 $10,703,654.00 $10,438,361.00 226 110M\ G. SALARIES 227 New No. of Position Hrs. FY 2024/2025 FY 2025/2026 FY 2026/2027 Percentage Title of Position projected of proposed (yes or per Actual Budget Budget increase no) week Chief Executive 263750 5.5% 1 No 40 211598 250000 Officer/President 2 Executive Assistant No 40 46434 26019 27450 5.5% Chief Financial 63462 5.5% 3 No 40 47345 60154 OfficerNP 4 Fiscal Staff (6) No 200 92577 124006 130826 5.5% Human Resource 53588 5.5% 5 No 80 21920 50794 Staff (2) Transportation 94079 5.5% 6 No 40 134950 89174 Director Safety & Training 78178 5.5% 7 No 40 69255 74102 Supervisor Transportation 71525 5.5% 8 No 40 63336 67796 Dispatcher Customer Care 271669 5.5% 9 No 280 240680 257506 Agents (7) Operations 175886 5.5% 10 No 120 149356 166717 Supervisors (3) 11 Mechanics (3) No 120 131477 140680 148417 5.5% 12 Drivers (70) No 200 2078648 2099434 2183412 4% Network 79484 4% 13 No 80 71427 76427 Administrator Network 24689 5.5% 14 No 40 21450 23402 Administrator GRAND TOTAL — $3,666,415.00 4.57% $3,380,453.00 $3,506,211.00 ALL SALARIES 227 SENIOR RESOURCE ASSOCIATION, INC. Senior Services: Meals on Wheels, Adult Daycare, In -Home Services r �C roo NDIAN RIVER COUNTY NONPROFIT / QUASI AGENCY REQUEST FOR FUNDING A. Program Cover Page Agency: Senior Resource Association, Inc. Telephone: 772-569-0760 Contact Person: Gabriel Pedrero Fax: Title: CFO E -Mail: gpedrero@sramail.org Address: 694 14th Street, Vero Beach, FL 32960 Website Address: www.SeniorResourceAssociation.Orq Program Title: Senior Services I A ree - By checking the "I Agree" box and entering your name below, you certify that information contained in this application accurately reflects the activities of this agency and that the expenditures or portions thereof for which County funds are being requested are not reimbursed by any other source. Name: Gabriel Pedrero Title: CFO Brief description of the Program for which funding is requested: Senior Resource Association (SRA) is requesting funding for Senior Supportive Services, DayAway Adult Enrichment & Respite, and Meals on Wheels. SRA's services ensure eligible seniors receive the care and support they need to live safe and healthy lives. Programs and services include (but are not limited to): case management, personal care, homemaking, chores, companionship, caregiver respite, emergency alert response, medication management, pest control, shopping assistance, facility -based respite, and home -delivered and congregate -site meals. Summary Report Amount requested from Indian River County for 2026/2027: $167,712.00 Total Proposed Program budget for 2026/2027: Percent of total Program budget: Current Funding (2025/2026) Dollar increase / (decrease) in request: Percent increase / decrease in request: If request increased 5% or more, briefly explain why: $5,258,858.00 $161,262.00 $6,450.00 3.19% 4% The Organization's Board of Directors has approved this application on (date): 04/22/2026 Name of President/Chair of the Board: Lisa Thompson Barnes Name of Exec. Director/CEO: Karen B Rose Deigl B. Organizational Capability 1. Provide the mission statement and vision of your organization: Mission Statement: Senior Resource Association promotes independence and dignity in our community by providing services to older adults and transportation to all. 229 Vision: To be recognized as the most valuable resource for seniors in Indian River County. 2. Provide a brief summary of your organization, including areas of expertise, accomplishments and population served. Since 1974, Senior Resource Association (SRA) has provided services to support and advocate for the independence and dignity of older adults in Indian River County. SRA's goal is to help seniors live independently in their own homes, as long as safely possible, by delivering quality professional services that meet the individualized needs of older adults. Recognized as Indian River County's lead agency for home and community-based services for the elderly, SRA is committed to meeting the ever-increasing needs of a growing senior population, providing an array of essential and life -enriching programs. Also distinguished as the Community Transportation Coordinator for Indian River County, SRA serves the community's transportation disadvantaged residents. Key services include: "Transportation Services: Pre -arranged, door-to-door transportation for eligible seniors, individuals with disabilities, and/or economically disadvantaged residents with no other means of transportation; Public, zero -fare bus rides for all throughout Indian River County. "Senior Supportive Services - Services provided in these programs promote independence by assisting seniors, caregivers, and families by delivering appropriate health, wellness and daily living services, including, but not limited to, the following: Information & Referral, Emergency Home Energy Assistance for the Elderly Program, Durable Medical Equipment, Case Management, Grocery Shopping Assistance and In -Home Services. Our in-home care and assistance for seniors support wellbeing and make daily living more enjoyable in the comfort of home, including: Personal Care - Light Housekeeping - Medication Management - Pest Control - Caregiver Respite - Emergency Alert Response - Grocery Shopping Assistance. "Adult Enrichment & Respite (DayAway): Licensed by Florida's Agency for Health Care Administration (ANCA) and with a specialization in Alzheimer's and dementia, DayAway provides seniors with a safe, enriching environment uniquely specialized to support their physical and cognitive health issues with individualized care plans and a robust array of stimulating activities. Critically important is the peace of mind DayAway gives caregivers who need to know their loved ones are safe and well cared for while they are allowed the time needed to work, attend to personal appointments, rest and recharge. `Meals on Wheels: Feeding food insecure homebound seniors with home -delivered meals and mobile seniors with congregate meal services, SRA alleviates isolation and hunger. Hot, nutritious meals meet 1/3 of seniors' daily nutritional requirements and accompanying daily wellness visits help identify and mitigate changes in recipients' health and home environment. Programs include -Home-Delivered Meals - Social Dining Sites - Emergency Meals on Wheels (temporary service for those recovering after a hospital visit) - Pet Meals on Wheels - Food Pantry. `Public Guardian Program: Contracted and trained by the Office of Public & Professional Guardians, SRA provides public guardianship services to legally incapacitated adults without adequate income or assets to afford a private guardian and no willing family or friend to assist them. SRA operates with a budget in excess of $21 million, employs over 140 employees, and enlists the services of over 300 volunteers annually. 3. Briefly list any certifications and/or accreditations obtained by your agency. Senior Resource Association, Inc. is the Lead Agency for home and community-based services for the elderly, as designated by Florida Department of Elder Affairs/Area Agency on Aging of Palm Beach -Treasure Coast. SRA's Vero Beach and Sebastian DayAway Adult Day Care centers are licensed by Florida's Agency for Health Care Administration (ANCA). The Vero Beach center is licensed as Adult Day Care, and the Sebastian center is licensed as Adult Day Care Specialized with Alzheimer's Services - both operating at the higher level of care, managed and fully staffed by certified nurses. 4. How does your program differ from similar ones provided in the community? How do the programs complement those offered by other agencies? 230 B. Organization Capability (Continued) •mft� Although there are many other organizations that provide services to seniors and adults with disabilities, SRA has earned distinction as designated Indian River County's Lead Agency by the Florida Department of Elder Affairs/Area Agency on Aging of Palm Beach -Treasure Coast. SRA also is distinguished by the level of professionalism required of staff including, but not limited to, a Registered Dietitian to ensure menus meet senior nutritional requirement and adult day centers managed and operated by certified nursing staff. SRA collaborates with many other organizations such as the Alzheimer Parkinson Association and the Abilities Resource Center to ensure that we best serve the specific needs of all clients. SRA is aware of three programs that serve prepared meals to Indian River County residents: The Salvation Army, Our Father's Table, and Our Lady of Guadalupe. However, there is a distinction between the programs listed above and Meals on Wheels, which provides home -delivered meals that meet federally mandated nutritional and food safety requirements. Meals on Wheels is fiscally and programmatically monitored by the Department of Elder Affairs. Additionally, the purpose of Meals on Wheels is to address social isolation, hunger and wellness checks in the growing population of seniors in Indian River County and identify emergent needs of meal recipients. 5. Please describe the staffing requirements of these programs. Be specific in indicating the number of paid professional positions and paid support staff positions. Senior Support Services staff includes Director of Adult and Senior Services, 4 Case Managers, Case Aide, Information & Referral Specialist, 2 LPN, 7 Certified Nurse Assistants, and 5 nutrition support staff. DayAway Adult Day Care centers require a 5 to 1 and 6 to 1 staff to client ratio. Support staff includes Chief Executive Officer, Human Resource Director, Executive Assistant, CFO, Accounting Manager, 2 Staff Accountants, 2 Accounting Clerk, Purchasing Manager, IT Network Administrator, Marketing Director, Communications Director and Maintenance Manager and maintenance worker. 6. Do these programs utilize volunteers? If yes, please briefly describe. SRA is committed to support seniors' rights to live independently with dignity and respect in their own homes as long and as safely as possible. Our many volunteers contribute to this goal through: Meals on Wheels, delivering meals and wellbeing visits to homebound seniors; DayAway Adult Enrichment & Respite, providing socialization and leading activities; Silver Tones, senior choir presenting public concerts and singalong performances at assisted living facilities; and SRA Governance and fundraising events. 7. Description of the countywide purpose the funds will be used for. The funds will be used to provide Senior Supportive Services, DayAway Adult Enrichment & Respite, and Meals on Wheels to older adults in Indian River County. Services include case management, adult day care, meals, in-home supports for companionship, homemaking, chores, personal care, pest control, respite, and shopping assistance. C. Board of Directors 1. Name: Address: Lisa Thompson Barnes, Chairman 694 14th Street, Vero Beach, FL 32960 Linda Walton, Vice Chairman 694 14th Street, Vero Beach, FL 32960 Charlie Gisler, Treasurer 694 14th Street, Vero Beach, FL 32960 Ginger Atwood, Secretary 694 14th Street, Vero Beach, FL 32960 Donald Wright 694 14th Street, Vero Beach, FL 32960 James Gregg 694 14th Street, Vero Beach, FL 32960 Robin Raiff 694 14th Street, Vero Beach, FL 32960 Trudie Rainone 694 14th Street, Vero Beach, FL 32960 Jan Williams 694 14th Street, Vero Beach, FL 32960 James G Vitter III 694 14th Street, Vero Beach, FL 32960 231 Brian Langworthy 694 14th Street, Vero Beach, FL 32960 Nora Berry 694 14th Street, Vero Beach, FL 32960 Eileen O'Donnell 694 14th Street, Vero Beach, FL 32960 2. Does your Board of Directors set the policies for your agency? The governance and policy-making responsibilities of Senior Resource Association, Inc. are vested in the Board, which controls its property, is responsible for finances and directs the organization's affairs. 3. Is there a quorum requirement for Board members attendance at your agency board meetings? One-third (1/3) of the members of the Board constitutes a quorum. 4. Please explain the rotating volunteer structure of your Board members and officers. The term of office for Board members is two terms of three years each set up on a system of rotation with the term of one-third of the Board expiring each year. D. Finances 1. Does your Board approve the annual budget and review regular financial reports of the operating budget and capital funds? How often is this review conducted? Senior Resource Association, Inc.'s Board of Directors approves the annual budget before it is implemented. The Finance Committee reviews the monthly financial statements which are presented at board meetings. 2. Does any outside organization (such as a governmental unit) conduct periodic evaluations of the agency's finances, management or programs? If yes, list the agencies. Outside organizations that conduct periodic evaluations of Senior Resource Association's finances, management or programs include: Area Agency on Aging of Palm Beach -Treasure Coast, Florida Department of Elder Affairs, Indian River County Health Department, Indian River County Metropolitan Planning Organization, Indian River County Hospital District, Florida Department of Transportation, Federal Transit Administration, Florida Commission for the Transportation Disadvantaged, and Transportation Disadvantaged Local Coordinating Board. In addition to these evaluations, SRA hires independent auditors to conduct an annual audit and prepare the single audit report. 3. Are there any pending legal actions, claims, or disputes against your agency? There are no pending legal actions, claims or disputes against SRA. 4. Financial year (agency's fiscal year) that you are using for this budget report. July 1 — June 30 If other, please specify 232 E. Financials TOTAL AGENCY BUDGET AGENCY/PROGRAM NAME: Senior Resource Association EXPENDITURES 13. Salaries 14. Employee benefits 15. Payroll taxes/Unemploy. Comp. 16. Professional fees 17. Supplies 18. Telephone 19. Postage and shipping 5,838,058 3,154,183 4,415,856 648,722 368,329 515,661 TOTAL FY FY 23/24 FY 25/26 FY 25/26 979,890.34 24/2510/1/24 10/1/25 03/01/26 $507,067.00 TO 9/30/25 TO 2/28/26 TO 9/30/26 REVENUES ACTUAL ACTUAL 5 EST. (7) $172,286.00 40,000 MONTHS MONTHS 1. Contributions 562,263.00 644,292 50,000 2. Special events 624,906 673,497 35,000 3. Legacies/Bequests 0 565,000 0 4. Supplemental 6,807 172,286 0 fundraising 6,179,661.60 $5,986,685.00 6,046,551.65 5. United Way of 131,000 0 150,000 IRC 5a. United Way of 0 0 0 Martin Co. 5b. United Way of 0 0 0 St. Lucie Co. 6. Membership dues 0 0 0 7. Program service 43,1605 20,5854 28,8196 fees 8. Profit on sales to 0 0 0 public 9. Investment 31,831 834 1,168 income 10. Other income 30,509 2,397 3,356 10a. Federal Grants 3,966,581 1,687,708 2,362,791 10b. State Grants 5,448,233 2,574,859 3,604,803 10c. County Grants 3664895 2744452 3242233 10d. Capital Revenue 2,475,351 1,198,016 2,772,542 11. Reserve funds available for 0 0 0 operating TOTAL $17,373,981.00 $10,469,195.00 $12,510,089.00 REVENUES EXPENDITURES 13. Salaries 14. Employee benefits 15. Payroll taxes/Unemploy. Comp. 16. Professional fees 17. Supplies 18. Telephone 19. Postage and shipping 5,838,058 3,154,183 4,415,856 648,722 368,329 515,661 TOTAL FY FY 2026/2027 2025/2026 10/1/26 TO 979,890.34 9/30/27 211,278 PROPOSED $507,067.00 BUDGET $694,292.00 725,000 $708,497.00 700,000 $565,000.00 0 $172,286.00 40,000 $150,000.00 150,000 $0.00 0 $0.00 0 $0.00 0 $494,050.00 500,000 $0.00 0 $2,002.00 0 $5,753.00 10,000 $4,050,499.00 4,091,004.19 $6,179,662.00 6,179,661.60 $5,986,685.00 6,046,551.65 $3,970,558.00 $3,700,000 $0.00 0 $22,979,284.00 $22,142,217.44 $7,570,039.00 7,986,391.36 $883,990.00 1,016,588.04 709,433 400,282 560,395 $960,677.00 979,890.34 317,024 211,278 295,789 $507,067.00 517,208.54 54,052 26,111 36,555 $62,666.00 63,919.73 79,296 34,795 48,713 $83,508.00 $85,178 8,594 3,556 4,978 $8,534.00 $8,705 233 20. Occupancy FY 23/24 FY 25/26 FY 25/26 FY 2026/2027 (Buildings and 406,071 140,209 384,204 $524,413.00 $534,901 grds.) TO TO 2/28/26 TO 9/30/26 2025/2026 9/30/27 21. Utilities 74,378 34,851 48,791 $83,642.00 $85,315 22.Insurance 356,378 450,675 630,945 $1,081,620.00 $1,103,252 23. Rental and 16,348 6,529 9,141 $15,670.00 $15,983 Maint. Equipment 149,596 $157,672 220,741 $378,413.00 $393,500 24. Printing and 35,181 6,843 9,580 $16,423.00 $16,752 publications 0 0 0 $0.00 0 25. Travel and 10,944 5,103 7,144 $12,247.00 $12,492 transportation 78,565 4,250 5,950 $10,200.00 $10,500 26. Staff/volunteer 115,891 39,439 55,215 $94,654.00 $96,547 development 117,353 0 150000 $150,000.00 150000 27. Specific assist. - 5,138,310 2,374,354 3,060,123 $5,434,477.00 $5,543,166 individuals 0 0 0 $0.00 0 28. Membership 29,899 11,417 15,984 $27,401.00 $27,949 dues 0 0 0 $0.00 0 29. Awards and 0 0 0 $0.00 0 grants 0 0 0 $0.00 0 30. Payments to affiliated 0 0 0 $0.00 0 organizations 31. Miscellaneous 1,929,939 662,528 1,327,539 $1,990,067.00 $2,029,869 expenses 31a. Client Nutrition 1,018,816 382,727 535,818 $918,545.00 $936,916 31b. Capital 964062 988970 1,714,674 $2,703,644.00 $1,081,195 Purchases 31 c. 0 0 0 $0.00 0 EXPENSES TOTAL $17,751,396.00 $9,302,179.00 $13,677,105.00 $22,979,284.00 $22,142,218.01 F. Financials TOTAL PROGRAM BUDGET AGENCY/PROGRAM NAME: Senior Resource Association/Senior Services 234 FY 23/24 FY 25/26 FY 25/26 FY 2026/2027 24/25 10/1/24 10/1/25 03/01/26 TOTAL FY 10/1/26 TO TO TO 2/28/26 TO 9/30/26 2025/2026 9/30/27 9/30/25 REVENUES ACTUAL ACTUALS EST.(7)MONTHS PROPOSED MONTHS BUDGET 1. Contributions 149,596 $157,672 220,741 $378,413.00 $393,500 2. Special events 121,232 100,393 140,550 $240,943.00 $250,500 3. 0 0 0 $0.00 0 Legacies/Bequests 4. Supplemental 78,565 4,250 5,950 $10,200.00 $10,500 fundraising 5. United Way of 117,353 0 150000 $150,000.00 150000 IRC 5a. United Way of 0 0 0 $0.00 0 Martin Co. 5b. United Way of 0 0 0 $0.00 0 St. Lucie Co. 6. Membership dues 0 0 0 $0.00 0 234 7. Program service fees 369,285 153,774 215,284 $369,058.00 $383,820 .NN.. 8. Profit on sales to 0 0 0 $0.00 0 public 9. Investment 0 0 0 $0.00 0 income 10. Other income 271 28 39 $67.00 100 10a. Federal Grants 971,784 372,337 521,272 $893,609.00 $920,417 10b. State Grants 1,221,922 684,591 958,427 $1,643,018.00 $1,692,309 10c. Indian River County Grant 153,463 65,875 $161,262.00 $167,712 10d. Indian River County Hospital 1,204,910 505,127 $1,224,874.00 $1,240,000 District 10e. Capital Purchases 84,000 290,100 $290,100.00 50000 REVENUES TOTAL $4,472,381.00 $2,334,147.00 $3,027,397.00 $5,361,544.00 $5,258,858.00 EXPENDITURES 13. Salaries 1,462,509.00 603,929.00 845,501 $1,449,430.00 $1,520,890 14. Employee benefits 159,269 66,708 93,391 $160,099.00 $155,300 15. Payroll taxes/Unemploy. 162,450 73,168 102,435 $175,603.00 $174,100 Comp. 16. Professional fees 84,083 33,894 47,452 $81,346.00 $83,000 .� 17. Supplies 11,361 7,375 10,325 $17,700.00 $18,100 18. Telephone 20,800 13,097 18,336 $31,433.00 $32,100 19. Postage and shipping 2,188 899 1,259 $2,158.00 $2,200 20. Occupancy (Buildings and 113,286 50,338 70,473 $120,811.00 $123,200 grds.) 21. Utilities 38,943 15,722 22,011 $37,733.00 $38,500 22.Insurance 70,135 31,328 43,859 $75,187.00 $76,700 23. Rental and Maint. Equipment 10,600 4,721 6,609 $11,330.00 $11,600 24. Printing and publications 12,496 4,391 6,147 $10,538.00 $10,700 25. Travel and 4,594 2,499 3,499 $5,998.00 $6,100 transportation 26. Staff/volunteer development 80,430 8,845 12,383 $21,228.00 $21,700 27. Specific assist. - individuals 1,217,553 761,224 1,021,769 $1,782,993.00 $1,825,068 28. Membership dues 7,022 2,576 3,606 $6,182.00 $6,300 29. Awards and 0 0 0 $0.00 0 grants 30. Payments to affiliated 0 0 0 $0.00 0 organizations 28. Membership dues 101,569 45,369 63,516 $108,885.00 $111,100 31a. Client Nutrition 909,745 405,329 567,461 $972,790.00 $992,200 235 31 b. Capital 84,000 290,100 0 $290,100.00 $50,000 Purchases 31 c. 0 0 0 $0.00 0 EXPENSES TOTAL $4,553,033.00 $2,421,512.00 $2,940,032.00 $5,361,544.00 $5,258,858.00 G. SALARIES 236 New No. of FY 2024/2025 Title of Position Position Hrs. Actual Budget (yes or per no) week 1 Chief Executive No 40 $21,852 Officer/President $27,450 5.5% 2 Executive Assistant No 40 3 Chief Financial No 40 $21,920 Officer/VP $53,588 5.5% 4 Fiscal Staff (6) No 200 5 Human Resource Staff No 80 $416,603 (2) $460,631 5.5% 6 Director of Senior No 40 $70,200 Services $26,433 5.5% 7 Case Managers (5)/ No 240 $24,960 Case Aids (1) $30,995 5.5% 8 Adult Day Care Staff (10) No 400 9 Nutrition Staff (7) No 280 10 Information & Referral No 40 Specialist 11 Data Specialist No 40 12 Business Development No 40 Director 13 Network Administrator No 40 14 Network Administrator No 40 GRAND TOTAL - ALL SALARIES 236 FY 2026/2027 Percentage FY 2024/2025 FY 2025/2026 Projected of Actual Budget Budget proposed increase $211,598 $250,000 $263,750 5.5% $21,852 $26,019 $27,450 5.5% $47,435 $60,154 $63462 5.5% $92,577 $124,006 $130,826 5.5% $21,920 $50,794 $53,588 5.5% $156,145 $90,090 $95,045 5.5% $285,968 $304,488 $321,235 5.5% $416,603 $436,617 $460,631 5.5% $260,437 $297,351 $313,705 5.5% $70,200 $25,055 $26,433 5.5% $41,250 $44,935 $47,406 5.5% $24,960 $29,380 $30,995 5.5% 0 $19,774 $20,861 5.5% 5,250 $23,402 $24,689 5.5% $1,656,195.00 $1,782,065.00 $1,880,076.00 5.5% 236 GIFFORD YOUTH ACHIEVEMENT CENTER, INC. C INDIAN RIVER COUNTY NONPROFIT / QUASI AGENCY REQUEST FOR FUNDING A. Program Cover Page Agency: Gifford Youth Achievement Center, Inc. Telephone: 772.794.1005 Contact Person: Angelia Perry Fax: 117504. Title: Executive Director E -Mail: aperry@mygyac.org Address: 4875 43rd Ave., Vero Beach, FL 32967 Website Address: www.mygyac.org Program Title: GYAC Operations I Agree - By checking the "I Agree" box and entering your name below, you certify that information contained in this application accurately reflects the activities of this agency and that the expenditures or portions thereof for which County funds are being requested are not reimbursed by any other source. Name: Angelia Perry Title: Executive Director Brief description of the Program for which funding is requested: The Gifford Youth Achievement Center seeks funding to provide a range of services to youth and adults in Indian River County. The funds will provide educational, recreational, social and cultural activities. GYAC is a 34,000 -square - foot facility with classrooms, computer labs and a gymnasium. GYAC activities include homework assistance, reading enrichment, tutoring, adult and senior activities and various community programs and activities. Summary Report Amount requested from Indian River County for 2026/2027: 122204 Total Proposed Program budget for 2026/2027: 3350035.02 Percent of total Program budget: 3.65% Current Funding (2025/2026) 117504. Dollar increase / (decrease) in request: 4700 Percent increase / decrease in request: 4% If request increased 5% or more, briefly explain why: The Organization's Board of Directors has approved this application on (date): 04/27/2026 Name of President/Chair of the Board: Deborah Taylor -Long Name of Exec. Director/CEO: Angelia Perry B. Organizational Capability 1. Provide the mission statement and vision of your organization: Mission Statement: "With God's guidance, the Gifford Youth Achievement Center creates educational, cultural and social opportunities that enhance the lives of the youth and families we serve." 238 Vision.- .amok ision. .m. "Where lives are changed and goals attained." 2. Provide a brief summary of your organization, including areas of expertise, accomplishments and population served. The Gifford Youth Achievement Center (GYAC) is a 501(c)(3) organization that has been "Changing Lives, Changing Futures" since 1998. GYAC enhances its students' academic achievement by offering homework assistance, one-on-one tutoring, supplemental reading programs, summer internship opportunities, and supplemental academic, social, cultural, and recreational activities. GYAC's accomplishments include: 2020 - Angelia Perry, the Executive Director, was named the Junior League of Indian River County "Woman of the Year Civic/Non-Profit Professional." 2010 - GYAC was named the United Way of Indian River County Agency Excellence Award. 2005 - Received the Outstanding Florida Minority Education Community Organization Award. 1999- Received the Hillary Rodham Clinton Millennium Green Project Award. 3. Briefly list any certifications and/or accreditations obtained by your agency. N/A 4. How does your program differ from similar ones provided in the community? How do the programs complement those offered by other agencies? GYAC's programs differ in that its the only organization that offers both youth and adult programming. In addition, the afterschool and summer camp programs are focused on education. The adult/senior program offers recreational, educational, and social activities. In partnership with the Shining Light Garden and the Treasure Coast Food Bank, food items are provided to seniors and county residents. 5. Please describe the staffing requirements of these programs. Be specific in indicating the number of paid professional positions and paid support staff positions. 1- Executive Director 1 - Director Youth Programs 1 - Executive Assistant 1 - Director of Philanthropy 1 - Director of Student Support Services 1 - Chief Financial Officer 1 - Volunteer Coordinator 1 - Receptionist 1 - Director of Adult and Senior Programs 1- Director of Youth Employability Program 1 - Operations Coordinator 1 - Program Support Specialist Part-time Staff 16 - Teachers 6 - Recreational Staff 3 - Student Assistants 3 - Teacher Assistants 1 - Computer Lab Instructor 6. Do these programs utilize volunteers? If yes, please briefly describe. .00. GYAC utilizes volunteers in its programs and activities. Volunteers provide assistance in the classroom as tutors, recreation assistants, chaperones, sorting and packaging food items, and by providing various educational, recreational, and cultural activities. 239 B. Organization Capability (Continued) 7. Description of the countywide purpose the funds will be used for. Funds will be used to provide various educational, social, recreational, and cultural programs and activities for youth, adults, and the community. Programs and activities are available to residents who reside in Indian River County. C. Board of Directors 1. Name: Address: Pat Brier 624 Ocean Road, Vero Beach, FL 32967 Tareek Beasley 590 Beachland Blvd, Vero Beach, FL 32963 Beata Brewster 4805 Sunset Drive, Vero Beach, FL 32963 Ryan Cobb 755 Beachland Blvd., Vero Beach, FL 32963 Susan Cotter 360 Palmetto Point, Vero Beach, FL 32963 Teddy Floyd 1100 West 13th Square, Vero Beach, FL 32960 Lori Gonye 10735 N. Frayne Drive, Vero Beach, FL 32963 Dave Taylor 1225 26th Ave., Vero Beach, FL 32960 Joanie Henderson 91 South Catalina Court, Vero Beach, FL 32963 Elissa Holmes 380 Island Creek Drive, Vero Beach, FL 32963 Deborah Taylor -Long P. O. Box 507, Vero Beach, FL 32961 Ken Mindt 5360 E. Harbor Village Drive, #203, Vero Beach, FL 32967 Patti O'Mara 958 Island Club Square, Vero Beach, FL 32963 Norm Rickard 390 Sabal Palm Lane, Vero Beach, FL 32963 Murphy Vandervelde 865 Beach Road, Vero Beach, FL 32963 Larry Staley 333 8th Ave., Vero Beach, FL 32962 2. Does your Board of Directors set the policies for your agency? Yes 3. Is there a quorum requirement for Board members attendance at your agency board meetings? Yes 4. Please explain the rotating volunteer structure of your Board members and officers. Board Members are elected for one - 3 -year term and can be reelected at the end of each term. D. Finances 1. Does your Board approve the annual budget and review regular financial reports of the operating budget and capital funds? How often is this review conducted? Yes - reports are reviewed monthly. 240 2. Does any outside organization (such as a governmental unit) conduct periodic evaluations of the agency's finances, management or programs? If yes, list the agencies. ,dW., No 3. Are there any pending legal actions, claims, or disputes against your agency? No 4. Financial year (agency's fiscal year) that you are using for this budget report. January 1 - December 31 If other, please specify E. Financials TOTAL AGENCY BUDGET AGENCY/PROGRAM NAME: Gifford Youth Achievement Center/GYAC Operations 241 FY 23/24 FY 25/26 FY 25/26 FY 2026/2027 24/25 10/1/24 10/1/25 03/01/26 TOTAL FY 10/1/26 TO TO TO 2/28/26 TO 9/30/26 2025/2026 9/30/27 9/30/25 ACTUALS EST. (7) PROPOSED REVENUES ACTUAL MONTHS MONTHS BUDGET 1. Contributions 2552880. 1680567. 987192.6 $2,667,759.60 2794478.18 2. Special events 39873. 23087. 0 $23,087.00 24183.63 3. 0 0 0 $0.00 0 Legacies/Bequests 4. Supplemental 0 0 0 $0.00 0 fundraising 5. United Way of 27388. 9583. 13417. $23,000.00 23000. IRC 5a. United Way of 0 0 0 $0.00 0 Martin Co. 5b. United Way of 0 0 0 $0.00 0 St. Lucie Co. 6. Membership dues 0 0 0 $0.00 0 7. Program service 111901. 9854. 107082.55 $116,936.55 122491.03 fees 8. Profit on sales to 0 0 0 $0.00 0 public 9. Investment 0 0 0 $0.00 0 income 10. Other income 73898. 0 0 $0.00 0 10a.Grant Income 326713. 45032. 296383.09 $341,415.09 357632.3 10b.GYAC FDN 372956. 75641. 243000. $318,641.00 333776.45 10c. 0 0 0 $0.00 0 10d. 0 0 0 $0.00 0 11. Reserve funds available for 0 0 0 $0.00 0 �. operating TOTAL $3,505,609.00 $1,843,764.00 $1,647,075.24 $3,490,839.24 $3,655,561.59 REVENUES 241 EXPENDITURES FY 25/26 FY 25/26 FY 2026/2027 24/25 10/1/24 10/1/25 13. Salaries 1628907. 636222. 1065985.82 $1,702,207.82 1783062.69 14. Employee 199782. 63681. 145091.19 $208,772.19 218688.87 benefits PROPOSED MONTHS BUDGET 15. Payroll 1680567. 987192.6 $2,667,759.60 2794478.18 taxes/Unemploy. 127781. 46998. 86553.15 $133,551.15 139873.87 Comp. 16. Professional 89455. 78344. 15136.48 $93,480.48 97920.80 fees 17. Supplies 34312. 21624. 14232.04 $35,856.04 37559.2 18. Telephone 12384. 4533. 8408.28 $12,941.28 1355.99 19. Postage and 1550. 2134. -514.25 $1,619.75 1696.69 shipping 20. Occupancy (Buildings and 207276. 189656. 26947.42 $216,603.42 226892.08 grds.) 21. Utilities 63023.28 28733. 37126.04 $65,859.04 68987.34 22.1nsurance 71226. 31164. 43267.17 $74,431.17 77966.65 23. Rental and 14555. 7705. 7086.98 $14,791.98 15494.59 Maint. Equipment 24. Printing and 23722 18083. 6706.49 $24,789.49 25966.99 publications 25. Travel and 30854. 25595. 6647.43 $32,242.43 33773.95 transportation 26. Staff/volunteer 3406. 2804. 755.27 $3,559.27 3728.34 development 27. Specific assist. - 68400. 0 0 $0.00 0 individuals 28. Membership 1657. 2579. 0 $2,579.00 2701.5 dues 29. Awards and 42616. 16767. 27766.72 $44,533.72 46649.07 grants 30. Payments to affiliated 0 0 0 $0.00 0 organizations 31. Miscellaneous 79691. 36381. 46896.1 $83,277.10 87232.76 expenses 31 a. Program 32228 14212. 19466.26 $33,678.26 35277.98 Expenses Other 31b.Office 58432. 26738. 34323.44 $61,061.44 63961.86 31c.Advertising and 228521. 124879. 127430.13 $252,309.13 264293.81 Depreciation TOTAL $3,019,778.28 $1,378,832.00 $1,719,312.16 $3,098,144.16 $3,233,085.03 EXPENSES F. Financials TOTAL PROGRAM BUDGET AGENCY/PROGRAM NAME: Gifford Youth Achievement Center/GYAC Operation FY 23/24 FY 25/26 FY 25/26 FY 2026/2027 24/25 10/1/24 10/1/25 03/01/26 TOTAL FY 10/1/26 TO TO TO 2/28/26 TO 9/30/26 2025/2026 9/30/27 9/30/25 REVENUES ACTUAL ACTUALS EST.(7) MONTHS PROPOSED MONTHS BUDGET 1. Contributions 2552880. 1680567. 987192.6 $2,667,759.60 2794478.18 242 2. Special events 39873. 23087. 0 $23,087.00 24183.63 3. 0 0 0 $0.00 0 ... Legacies/Bequests 4. Supplemental 0 0 0 $0.00 0 fundraising 5. United Way of 27388. 9583. 13417. $23,000.00 23000. IRC 5a. United Way of 0 0 0 $0.00 0 Martin Co. 5b. United Way of 0 0 0 $0.00 0 St. Lucie Co. 6. Membership dues 0 0 0 $0.00 0 7. Program service 111901. 9854. 107082.55 $116,936.55 122491.03 fees 8. Profit on sales to 0 0 0 $0.00 0 public 9. Investment 0 0 0 $0.00 0 income 10. Other income 0 0 0 $0.00 0 10a. 0 0 0 $0.00 0 10b. 0 0 0 $0.00 0 10c. 0 0 $0.00 0 10d. 0 0 $0.00 0 10e. 0 0 $0.00 0 TOTAL $2,732,042.00 $1,723,091.00 $1,107,692.15 $2,830,783.15 $2,964,152.84 REVENUES EXPENDITURES 13. Salaries 1628907. 636222. 1065985.82 $1,702,207.82 1783062.69 14. Employee 199,782. 63681. 145091.19 $208,772.19 218688.87 benefits 15. Payroll taxes/Unemploy. 127781. 46998. 86535.15 $133,533.15 139873.87 Comp. 16. Professional 89455. 78344. 15136.48 $93,480.48 97920.8 fees 17. Supplies 34312. 21624. 14232.04 $35,856.04 37559.2 18. Telephone 12384. 4533. 8408.28 $12,941.28 13555.99 19. Postage and 1550. 2134. -514.25 $1,619.75 1696.69 shipping 20. Occupancy 207276. 189656. 26947.42 $216,603.42 226892.08 (Buildings and grds.) 21. Utilities 63023. 28733. 37126.04 $65,859.04 68987.34 22.Insurance 71226. 31164. 43267.17 $74,431.17 77966.65 23. Rental and 14155. 7705. 7086.98 $14,791.98 15494.59 Maint. Equipment 24. Printing and 23722. 18083. 6706.49 $24,789.49 25966.99 publications 25. Travel and 30854. 25595. 6647.43 $32,242.43 33773.95 transportation 26. Staff/volunteer 3406. 2804. 755.27 $3,559.27 3728.34 development 27. Specific assist. - 68400. 0 100000. $100,000.00 104750. individuals .••. 28. Membership 1657. 2579. 0 $2,579.00 2701.5 dues 29. Awards and 42616. 16767. 27766.72 $44,533.72 46649.07 grants 243 30. Payments to affiliated 0 0 0 $0.00 0 organizations 28. Membership 79691. 36381. 46896.1 $83,277.10 87232.76 dues 31a.Program 32228 14212. 19466.26 $33,678.26 35277.98 Expenses Other 31 b.Office 58432. 26738. 34323.44 $61,061.44 63961.86 31c.Misc.Other 228521. 124879. 127430.13 $252,309.13 264293.81 TOTAL $3,019,378.00 $1,378,832.00 $1,819,294.16 $3,198,126.16 $3,350,035.03 EXPENSES G. SALARIES New No. Percentage Position of FY 2024/2025 FY 2025/2026 FY 2026/2027 Of Title of Position (yes or Hrs. Actual Budget Projected proposed no) per Budget increase week 1 Executive Director No 40 105343.01 110320.08 113629.68 3% 2 Director of No 40 96879.10 97645.34 101551.15 4% Philanthropy 3 Director of Youth No 40 75438.73 76359.66 79414.05 4% Programs 4 Executive 40 58276.36 65332.80 67292.78 3% Assistant 5 Receptionist No 40 40744.37 42660.80 43940.62 3% 6 Senior Program No 40 48313.43 50668.8 52188.86 3% Coordinator 7 Volunteer No 30 27297.59 29156.75 29283.02 0.43% Coordinator 8 CFO No 40 91844.15 97812. 101724.48 4% 9 Head Custodian No 40 47124.95 44657.6 45997.33 3% 10 Marketing No 40 34757.42 57679.70 59410.09 3% Coordinator 11 Afterschool Staff No 20 401124.76 415164.13 429694.87 3.5% 12 Custodial Staff No 20 65499.35 67470.56 70169.38 4% 13 Operations No 40 50602.93 54516.80 53577.47 -1.72% Coordinator 14 Operations No 40 50792.49 53830.4 55445.31 3% Coordinator Director of Youth 75911.68 4% 15 Employability No 40 68035. 72992.40 Program GRAND TOTAL- $1,262,073.64 $1,336,267.82 $1,379,230.77 3.22% ALL SALARIES 244 ^PROGRESSIVE CIVIC LEAGUE OF GIFFORD, INC. El? C INDIAN RIVER COUNTY NONPROFIT / QUASI AGENCY REQUEST FOR FUNDING A. Program Cover Page Agency: Gifford Progressive Civic League Telephone: (772) 567-1435 Contact Person: Mr. Godfrey e. Gipson Fax: $0.00 Title: Director E -Mail: bpearce@mygyac.org Address: 4855 43rd Avenue, Vero Beach, FI 32967 Website Address: Program Title: Gifford Progressive Civic League I Agree - By checking the "I Agree" box and entering your name below, you certify that information contained in this application accurately reflects the activities of this agency and that the expenditures or portions thereof for which County funds are being requested are not reimbursed by any other source. Name: Godfrey E. Gipson Title: Director Brief description of the Program for which funding is requested: A. Voting precinct for local and national elections B. Meals on wheel lunch five (5) days per week C. Community Organizations meetings weekly and monthly D. School relative activities E. Town Hall meetings F. Health Care check-ups G. Church held functions H. Gifford Youth Orchestra weekly practices I. Alzheimer & Parkinson Association of Indian River County, Inc (program weekly on Thursday afternoon) Summary Report Amount requested from Indian River County for 2026/2027: $12,185.00 Total Proposed Program budget for 2026/2027: $42,185.00 Percent of total Program budget: 28.88% Current Funding (2025/2026) $0.00 Dollar increase / (decrease) in request: $12,185.00 Percent increase / decrease in request: Infinity % If request increased 5% or more, briefly explain why: The Organization's Board of Directors has approved this application on (date): 04/14/2026 Name of President/Chair of the Board: Joe Idlette III Name of Exec. Director/CEO: Godfrey E. Gipson 246 B. Organizational Capability ,,,,_ 1. Provide the mission statement and vision of your organization.- Mission rganization. Mission Statement. The mission of the Progressive Civic League of Gifford is to improve the social, economic and educational status of the citizens in the community with the goal of promoting pride and good citizenship. Vision.- N/A ision.N/A 2. Provide a brief summary of your organization, including areas of expertise, accomplishments and population served. N/A 3. Briefly list any certifications and/or accreditations obtained by your agency. N/A 4. How does your program differ from similar ones provided in the community? How do the programs complement those offered by other agencies? Our program differs from similar ones in the community by continuing to design and implement successful programs that enhance the quality of life for our citizens, and the collaboration and coordination with community agencies so that there is no duplication of program services. 5. Please describe the staffing requirements of these programs. Be specific in indicating the number of paid professional positions and paid support staff positions. There are no paid positions. 6. Do these programs utilize volunteers? If yes, please briefly describe. The Gifford Community Center utilizes approximately thirty-one (31) volunteers. Over 14,000 volunteer hours were provided during 2025 in building maintenance, tutoring, and supervision of activities, special events, ground maintenance, counseling and mentoring. 7. Description of the countywide purpose the funds will be used for. A. Repairs and maintenance of GCC (Gifford Community Center). B. Cleaning supplies for GCC. C. Replace office equipment for office (when needed). D. Purchase office supplies for GCC. E U.S. postage for GCC. F. Replace tables and chairs for GCC (when needed). G. Renew yearly maintenance contract for A/C units for GCC. H. Pay for yearly audit for Gifford Progressive Civic League. I. Pay yearly liability insurance for Gifford Progressive Civic League. 247 C. Board of Directors 1. Name: Address: Joe Idlette, III - President 4570 57th Ave., Vero Beach, FL 32967 Angelia Perry - Vice -President 4875 43rd Ave., Vero Beach, FL 32967 Natalie Sanders - Secretary 436 26th Ave., Vero Beach, FL 32967 Mary B. McKinney - Treasurer 5616 41 st St., Vero Beach, FL 32967 Carl Darrisaw - Parlimentarian 3340 57th Ave., Vero Beach, FL 32966 Godfrey E. Gipson - Director Gifford Community Center 4136 57th Av., Vero Beach, FL 32967 2. Does your Board of Directors set the policies for your agency? Yes, the Board of Directors sets the policies for our agency. 3. Is there a quorum requirement for Board members attendance at your agency board meetings? Yes, the quorum requirement for Board members attendance is two-thirds at our agency board meetings. 4. Please explain the rotating volunteer structure of your Board members and officers. Board members may remain in an office for two years and then rotate on a volunteer basis. D. Finances 1. Does your Board approve the annual budget and review regular financial reports of the operating budget and capital funds? How often is this review conducted? Yes, our Board approves the annual budget and reviews regular financial reports of the operating budget and capital funds. These reviews are conducted at every Executive Board meeting and at each monthly regular meeting. 2. Does any outside organization (such as a governmental unit) conduct periodic evaluations of the agency's finances, management or programs? If yes, list the agencies. Yes, at the end of each audit year. 3. Are there any pending legal actions, claims, or disputes against your agency? No, there are no pending legal actions, claims, or disputes against our agency. 4. Financial year (agency's fiscal year) that you are using for this budget report. Other If other, please specify October 1 st - September 30th 248 E. Financials TOTAL AGENCY BUDGET AGENCY/PROGRAM NAME: Gifford Progressive Civic League 249 FY 23/24 FY 25/26 FY 25/26 FY 2026/2027 24/25 10/1/24 10/1/25 03/01/26 TOTAL FY 10/1/26 TO TO TO 2/28/26 TO 9/30/26 2025/2026 9/30/27 9/30/25 REVENUES ACTUAL ACTUAL5 EST. (7) PROPOSED MONTHS MONTHS BUDGET 1. Contributions 0 0 0 $0.00 0 2. Special events 0 0 0 $0.00 0 3. 0 0 0 $0.00 0 Legacies/Bequests 4. Supplemental 0 0 0 $0.00 0 fundraising 5. United Way of 0 0 0 $0.00 0 IRC 5a. United Way of 0 0 0 $0.00 0 Martin Co. 5b. United Way of 0 0 0 $0.00 0 St. Lucie Co. 6. Membership dues 0 0 0 $0.00 0 7. Program service 0 0 0 $0.00 0 fees ,�. 8. Profit on sales to 0 0 0 $0.00 0 public 9. Investment 0 0 0 $0.00 0 income 10. Other income 0 0 0 $0.00 0 10a. 0 0 0 $0.00 0 10b. 0 0 0 $0.00 0 10c. 0 0 0 $0.00 0 10d. 0 0 0 $0.00 0 11. Reserve funds available for 0 0 0 $0.00 0 operating TOTAL $0.00 $0.00 $0.00 $0.00 $0.00 REVENUES EXPENDITURES 13. Salaries 0 0 0 $0.00 0 14. Employee 0 0 0 $0.00 0 benefits 15. Payroll taxes/Unemploy. 0 0 0 $0.00 0 Comp. 16. Professional 0 0 0 $0.00 0 fees 17. Supplies 0 0 0 $0.00 0 18. Telephone 0 0 0 $0.00 0 ..... 19. Postage and 0 0 0 $0.00 0 shipping 249 20. Occupancy (Buildings and 0 0 0 $0.00 0 grds.) 21. Utilities 0 0 0 $0.00 0 22.Insurance 0 0 0 $0.00 0 23. Rental and 0 0 0 $0.00 0 Maint. Equipment BUDGET 900 $1,850.00 2500 24. Printing and 0 0 0 $0.00 0 publications $0.00 $0.00 25. Travel and 0 0 0 $0.00 0 transportation $0.00 1300 $2,200.00 3900 26. Staff/volunteer 0 0 0 $0.00 0 development 27. Specific assist. - 0 0 0 $0.00 0 individuals 28. Membership 0 0 0 $0.00 0 dues 29. Awards and 0 0 0 $0.00 0 grants 30. Payments to affiliated 0 0 0 $0.00 0 organizations 31. Miscellaneous 0 0 0 $0.00 0 expenses 31 a. 0 0 0 $0.00 0 31 b. 0 0 0 $0.00 0 31 c. 0 0 0 $0.00 0 EXPENSES TOTAL $0.00 $0.00 $0.00 $0.00 $0.00 F. Financials TOTAL PROGRAM BUDGET AGENCY/PROGRAM NAME: Gifford Progressive Civic League FY 23/24 FY 25/26 24/25 10/1/24 10/1125 TO TO 2/28/26 9/30/25 REVENUES ACTUAL ACTUAL5 MONTHS 1. Contributions 2400 950 2. Special events 3500 750 3. Legacies/Bequests 4. Supplemental fundraising 5. United Way of IRC 5a. United Way of Martin Co. 5b. United Way of St. Lucie Co. 6. Membership dues 7. Program service 3800 fees FY 25/26 FY 2026/2027 03/01/26 TOTAL FY 10/1/26 TO TO 9/30/26 2025/2026 9/30/27 EST.(7) PROPOSED MONTHS BUDGET 900 $1,850.00 2500 1800 $2,550.00 3600 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 1300 $2,200.00 3900 250 8. Profit on sales to $0.00 public �.. 9. Investment $0.00 income 10. Other income $0.00 10a. IRC 12185 9102.73 3082.27 $12,185.00 12185 Commission 10b. Volunteer 1900 6400 6600 $13,000.00 20000 Labor 10c. $0.00 10d. $0.00 10e. $0.00 TOTAL $23,785.00 $18,102.73 $13,682.27 $31,785.00 $42,185.00 REVENUES EXPENDITURES 13. Salaries $0.00 14. Employee $0.00 benefits 15. Payroll taxes/Unemploy. $0.00 Comp. 16. Professional $0.00 fees 17. Supplies $0.00 18. Telephone $0.00 19. Postage and $0.00 shipping -� 20. Occupancy $0.00 (Buildings and grds.) 21. Utilities $0.00 22. Insurance $0.00 23. Rental and $0.00 Maint. Equipment 24. Printing and 375 400 $775.00 publications 25. Travel and $0.00 transportation 26. Staff/volunteer $0.00 development 27. Specific assist. - $0.00 individuals 28. Membership $0.00 dues 29. Awards and $0.00 grants 30. Payments to affiliated $0.00 organizations 28. Membership $0.00 dues 31 a. Office 650 750 $1,400.00 NaN Equipment 31b. Building Maint. 1525 200 $1,725.00 31c. Building 135 2500 $2,635.00 Furniture TOTAL $0.00 $2,685.00 $3,850.00 $6,535.00 $0.00 EXPENSES 251 G. SALARIES Title of Position NONE GRAND TOTAL — ALL SALARIES New No. of FY FY FY Percentage Position Hrs. 2024/2025 2025/2026 2026/2027 of (yes or per Actual Budget Projected proposed no) week Budget increase 252 TREASURE COAST HOMELESS SERVICES COUNCIL, INC. �ORIP p' INDIAN RIVER COUNTY NONPROFIT / QUASI AGENCY REQUEST FOR FUNDING A. Program Cover Page Agency: Treasure Coast Homeless Services Telephone: 772-213-9040 Council Contact Person: Rayme L. Nuckles Fax: 772-567-7791 Title: Visionary Leader E -Mail: rayme@tchelpspot.org 2525 St. Lucie Ave, Vero Beach, FL Address: 32960 Website Address: www.tchelpspot.org Homeless Continuum of Care Program Title: Programs I Agree - By checking the "I Agree" box and entering your name below, you certify that information contained in this application accurately reflects the activities of this agency and that the expenditures or portions thereof for which County funds are being requested are not reimbursed by any other source. Name: Rayme L. Nuckles Title: Visionary Leader Brief description of the Program for which funding is requested: We are requesting continued funding to support pre-existing staff roles in Indian River County (IRC) that are critical to maintaining a functional and effective homeless response system. These positions support financial management, case management, outreach efforts, direct client assistance, and ensure the ongoing administration and compliance of federally funded housing and homelessness programs operating in IRC. These requested funds are essential not only to sustain day-to-day operations, but also to meet required local matching obligations tied to our federal and state funding sources. Through our contract with the Florida Department of �. Children and Families (DCF), the CoC administers Emergency Solutions Grant (ESG) funding which requires a 100% cash or in-kind match. The CoC expends approximately $250,000 annually in ESG funds across the region, requiring an equivalent $250,000 in matching resources to remain compliant and maintain program operations. DCF requires quarterly reconciliations to account for all matching funds. Additionally, the Continuum of Care (CoC) receives substantial annual funding from the U.S. Department of Housing and Urban Development (HUD) to support housing stability, outreach, data collection, coordinated entry, and supportive services. In Indian River County alone, HUD -funded programs account for approximately $1.8 million in annual expenditures, with a required 25% match, resulting in a local match obligation over $450,000 each year. These HUD -funded activities include system -wide functions such as the Homeless Management Information System (HMIS), coordinated entry, planning and governance activities, and housing -based interventions that serve individuals and families experiencing homelessness. While some programs operate regionally across the tri -county area, it is essential that matching dollars are secured from each county to equitably support the services delivered within their respective jurisdictions. With anticipated changes in HUD's upcoming Notice of Funding Opportunity (NOFO), program configurations and funding levels may shift; however, the overall match burden is expected to remain significantly the same. The CoC remains committed to ensuring funding is balanced across all three counties, addresses local needs, and continues to support those most vulnerable to housing instability in Indian River County. The funding amount requested from the Indian River County Board of County Commissioners in this application represents only 28% of the needed HUD and ESG match requirements for IRC -specific programs. These match dollars are imperative to keeping federally and state -funded programs operational, compliant, and fully leveraged. We are grateful to community partners who contribute additional in-kind match across the tri -county region, including SafeSpace, New Horizons, and St. Lucie County. However, the majority of required cash match must be generated by Treasure Coast Homeless Services Council (TCHSC) through local government support, community giving, and /'\ philanthropic efforts. In Indian River County, where the affordable housing crisis has reached emergency levels, sustaining and expanding 254 our programs is critical. Without continued and increased local investment, individuals and families with the fewest resources face an immediate risk of housing loss. Over the past several years, our work across IRC has matured into �.. a stable continuum of housing interventions, including targeted housing responses to the Opioid Crisis implemented in collaboration with Indian River County, increased shared housing options including Veteran specific shared housing, and the sustained role of a dedicated Housing Navigator supporting program operations countywide. These efforts continue to demonstrate strong performance, with measurable improvements in client outcomes and consistent success across our programs. Continued investment from the IRC Board of County Commissioners is critical to sustaining current services, meeting mandatory match requirements, and ensuring Indian River County remains positioned to fully draw down federal and state homelessness funding. This support allows the CoC to remain flexible amid shifting federal priorities while maintaining a stable, coordinated, and responsive homelessness system for IRC residents. Summary Report Amount requested from Indian River County for 2026/2027: $200,000.00 Total Proposed Program budget for 2026/2027: $2,753,104.00 Percent of total Program budget: 7.26% Current Funding (2025/2026) $0.00 Dollar increase / (decrease) in request: $47,750.00 Percent increase / decrease in request: 31.36% If request increased 5% or more, briefly explain why: The requested increase reflects the growing need for flexible local funding to sustain and maximize the impact of federally funded housing programs. Local support is critical to meeting required match obligations, leveraging state and federal dollars, and preserving the ability to pivot program models in response to shifting priorities. As we have '� received annual increases from funding sources requiring match, the need to secure steady match sources remains. County funds also serve as an essential bridge funding during gaps between HUD grant cycles and during unexpected federal administrative interruptions, where funds aren't released until the interruption is resolved. This ensures uninterrupted rental assistance and case management so clients remain stably housed for the full duration of services. Funds are essential to maintaining the vital staff positions who provide invaluable support to IRC programs. These crucial functions, though often unseen, add tremendous value to our organization by ensuring smooth operations, accurate data collection, and efficient program delivery. In addition, rising housing costs and increased demand for assistance have placed added strain on existing resources. Increased BOCC investment not only stabilizes current operations and staffing capacity, but also protects prior progress, reduces preventable housing loss, and strengthens the County's return on federal dollars by sustaining programs that are already demonstrating success. The Organization's Board of Directors has approved this application on (date): 04/09/2026 Name of President/Chair of the Board: Todd Heckman Name of Exec. Director/CEO: Rayme L. Nuckles B. Organizational Capability 1. Provide the mission statement and vision of your organization.- Mission rganization: Mission Statement: The mission of the Treasure Coast Homeless Services Council is to prevent and end homelessness on the Treasure Coast and to ensure that if homelessness happens, it is brief and non-recurring. Vision: 255 A Treasure Coast free from homelessness. Through data and collaboration, we'll identify those at risk and connect them with preventive services. We'll work with partners to create affordable housing solutions, prioritizing client needs. Together, we'll prevent homelessness, not just manage it. 2. Provide a brief summary of your organization, including areas of expertise, accomplishments and population served. The Treasure Coast Homeless Services Council (TCHSC) is a 501(c)3 non-profit organization and is the HUD designated lead agency for the local Continuum of Care (CoC). TCHSC partners with 80+ organizations to supply services to unhoused individuals and families. Founded in 2000 and originally called the Indian River Homeless Coalition, TCHSC has been a staple in Indian River County for 26 years. The agency expanded to serve the tri -county region of Indian River, St. Lucie, and Martin Counties, becoming the lead voice on homelessness in the Treasure Coast region. TCHSC prioritizes choice and self-determination across our programs and recognizes that traditional barriers to housing (employment history, poverty, criminal/credit background, mental health, recovery, etc.) should not impede access to safe housing. Each year TCHSC serves over 2,000 individuals across Florida's Treasure Coast, including over 150 Veterans and their families. In 2025 the CoC as a whole provided over 133,500 services to over 13,700 households, assisting nearly 1,000 more households than the previous year. Of those services, 46,998 were provided to 5,312 households specifically in IRC, marking a 34% increase in services from the previous year. Treasure Coast Homeless Services Council (TCHSC) specifically provided 6,076 services to 1,322 individuals within Indian River County, including 102 Veterans. The top services provided by TCHSC were Rental Payment Assistance, Street Outreach, Housing Stability Case Management, Shallow Subsidy for Veterans, Legal Services, and Healthcare navigation. All data is collected and reported out of our HMIS system, and we believe the CoC-wide service numbers may be higher, as not all agencies report every service provided into the HMIS database. These numbers are an astounding testament to the work provided by TCHSC and its partners across the County. TCHSC oversees the following programs and services in IRC: • Non -Congregate Shelters • Permanent Supportive Housing (PSH) • Rapid Re -Housing (RRH) • Neighborhood Stabilization Program (NSP) • Supportive Services for Veteran Families (SSVF) • Opioid Housing • Shared Housing • Employment Navigation • Housing Navigation • Healthcare Navigation • Homeless Prevention • Legal Services • Community Connections • Financial Literacy TCHSC proudly serves a diverse population of individuals and families experiencing or at risk of homelessness, including Veterans, older adults, survivors of domestic violence, individuals with disabilities, and those impacted by mental health or substance use challenges. Now in its 26th year of service, TCHSC has continued to expand both the reach and effectiveness of its programs in response to evolving community needs. Through increased engagement with community philanthropy and strategic partnerships, the organization has secured funding to implement new, targeted initiatives that expand housing capacity and improve service delivery. One such initiative is Veteran's Point Place, a collaborative development with Habitat for Humanity of Indian River County. This project introduces an innovative shared housing model designed specifically to serve Veterans who face barriers to traditional housing options. In addition to developing new housing solutions, TCHSC has strengthened key system functions, including street outreach and Coordinated Entry, to more efficiently identify, evaluate, and connect households to appropriate resources. These efforts have improved system flow and reduced barriers to accessing services. 256 B. Organization Capability (Continued) As a result of this growth, TCHSC has expanded housing inventory, enhanced staff capacity, and deepened engagement with vulnerable populations. At the same time, the Continuum of Care has become more coordinated and responsive through intentional collaboration, resulting in a stronger, more unified system of care across the Treasure Coast. 3. Briefly list any certifications and/or accreditations obtained by your agency. Treasure Coast Homeless Services Council (TCHSC) is the HUD -designated Lead Agency for the FL -509 Continuum of Care and is certified under Florida Statute 420.624 as the local homeless assistance Continuum of Care. This designation, approved by both the U.S. Department of Housing and Urban Development and the State Office on Homelessness, affirms TCHSC's authority to lead regional homeless response efforts across Indian River, St. Lucie, and Martin Counties. No other organization in the region holds this designation or may lead on similar objectives. 4. How does your program differ from similar ones provided in the community? How do the programs complement those offered by other agencies? TCHSC's programs differ in both scope and coordination. As the lead agency for the Continuum of Care (CoC), TCHSC is uniquely positioned to not only administer housing and supportive service programs directly, but also to ensure a coordinated, data -informed, and system -wide response to homelessness. Unlike agencies that offer a single service or operate independently, TCHSC supports a network of 80+ partner organizations while also operating successful programs in the community. TCHSC facilitates strong collaboration, reducing any duplication of efforts, and both identifying and filling gaps in services. Programs such as Coordinated Entry, legal services, and data infrastructure through the Homeless Management Information System (HMIS) provide essential backbone support for the entire region's homeless response system— functions that other local service providers rely on to deliver their own specialized services more effectively. Additionally, TCHSC's programs often target high -barrier populations, including those with complex medical, mental ,aft. health, or substance use challenges, offering housing -focused, trauma -informed approaches that may not be available through more traditional programs. TCHSC provides critical housing interventions for individuals and families experiencing chronic homelessness and living with disabling conditions. Our programs seek to pair deeply affordable housing with wraparound supportive services tailored to the unique needs of each household. We work in tandem with other agencies across the CoC to provide wraparound supportive services, reducing duplication of efforts and bolstering inter -agency communication for ultimate client success. Additionally, our non -congregate shelter program in IRC stands apart from traditional models through its strong focus on service integration, including on-site housing navigation, employment support, and health coordination. The shelter maintains a target goal of permanent housing placement within 90 days, far exceeding the timelines of conventional shelter programs. Our approach is grounded in evidence -based and HUD -endorsed best practices, shared housing, harm reduction, and trauma -informed care, ensuring client -centered outcomes that promote long-term housing stability and self-sufficiency. Our role both complements and bolsters the efforts of community partners by ensuring individuals in crisis are efficiently connected to the appropriate services and by supporting housing stability through long-term solutions. This alignment of services ensures a more comprehensive, person -centered system that maximizes impact and reduces instances of homelessness across the Treasure Coast. 5. Please describe the staffing requirements of these programs. Be specific in indicating the number of paid professional positions and paid support staff positions. 257 To support the delivery and oversight of the homeless response programs across Indian River County, TCHSC employs professional staff who are based within the county. The staffing structure for these programs includes: • 1 Director of Programs (Professional): Oversees day-to-day operations of programs in Indian River County, ensures compliance with HUD regulations, monitors performance outcomes, and supervises direct service staff. • 1 Housing Navigator (Professional): Works directly with unhoused individuals to locate and secure safe, affordable housing options. Builds relationships with local landlords and coordinates housing placements. • 2.5 FTE Case Managers (Professional): Provides ongoing case management and support services for individuals in our housing programs (PSH, RRH, NSP). Assists clients in maintaining housing stability and achieving personal goals. • 1 FTE Outreach Case Manager (Professional): Conducts street and community-based outreach to identify and engage individuals experiencing homelessness throughout Indian River County. Provides immediate needs assessments, connection to housing resources, and referrals to supportive services. • 2 0.50 FTE Finance Professionals (Professional): Supports grant billing, financial tracking, budget monitoring, and preparation of financial reports. Ensures expenditures are properly documented, allowable, and aligned with federal, state, and grant compliance requirements. • 1 0.33 FTE Executive Director (Professional): Provides overall organizational leadership, fiscal oversight, and strategic direction. Ensures compliance with federal and state funding requirements, oversees governance and audit processes, and supports partnerships and funding sustainability across the Continuum of Care. • 0.25 FTE Healthcare Navigator (Professional): Assists program participants with accessing healthcare services, including primary care, mental health, substance use treatment, and insurance or benefits enrollment such as Medicaid or SSI/SSDI. • 0.50 FTE Shelter Operations Manager (Professional): Provides operational oversight and technical support to shelter - based services serving Indian River County residents. Ensures alignment with CoC standards, supports compliance with funding requirements, and improves shelter performance. • 1 Data & Compliance Specialist (Support Staff): Maintains accurate records in the Homeless Management Information System (HMIS), ensures proper documentation, supports data quality initiatives, and contributes to HUD reporting requirements. • 1 FTE Resource Center Manager (Support Staff): Assists with documentation, client intake coordination, coordinated entry referrals, and communications across Indian River County programs. • 1 FTE Resource Center Coordinator (Support Staff): Assists with scheduling, documentation, client intake coordination, coordinated entry referrals, and handling client calls into the Resource Center. These core staff members work collaboratively to ensure the effectiveness and sustainability of the programs. Their roles are funded through a combination of private, local, state, and federal grant funds and critical local match funding, such as the support requested from Indian River County. In addition to these positions, TCHSC draws on regional staff, including a finance manager, compliance staff, the grants team, and executive leadership team who provide oversight and support across all three counties. 6. Do these programs utilize volunteers? If yes, please briefly describe. Countywide, volunteers play a critical role during the annual Point -in -Time (PIT) Count, a HUD -mandated census of individuals experiencing homelessness. Each year, community volunteers assist in identifying and surveying individuals and families in need throughout Indian River County, helping TCHSC gather vital data to inform services, secure funding, and shape regional homeless response strategies. For our housing programs, volunteers often assist with light maintenance tasks and beautification projects at TCHSC- managed housing units. This includes activities such as painting, landscaping, assembling furniture, and organizing donated household goods to help create a welcoming and dignified environment for residents. These efforts not only enhance the living conditions of our clients but also foster community engagement and pride in supporting those working to rebuild their lives. We also enjoy the help of volunteers (both individuals and local companies) who donate furniture and help move households from shelter locations to their new homes, or from one housing unit to another when needed. Volunteers are an excellent resource for cost management and community engagement for our agency. 258 7. Description of the countywide purpose the funds will be used for. .mb, Requested funds will be used to meet required local matching obligations associated with federal and state homeless response funding that directly supports Indian River County residents. These funds sustain staffing, operations, and system -level functions tied to both HUD Continuum of Care (CoC) programs and Emergency Solutions Grant (ESG) funding administered through the Florida Department of Children and Families (DCF). HUD -funded programs operating in Indian River County represent approximately $1.6 million in annual expenditures and require a 25% local match, resulting in a countywide match obligation exceeding $400,000 each year. Separately, ESG funding administered by the CoC requires a 100% match, with approximately $250,000 in annual ESG expenditures requiring an equal level of matching resources to maintain compliance and ensure continued service delivery across the tri -county region. Funding also supports compliance with required federal and state audit standards, which is essential to TCHSC's ability to continue receiving and administering critical community funding. Maintaining a reliable match source helps cover audit and compliance costs necessary to meet the requirements of OMB Circular A 122 (now codified at 2 CFR Part 230), which governs cost principles for nonprofit organizations receiving federal awards. These standards require that costs be reasonable, allocable, properly documented, and aligned with Generally Accepted Accounting Principles (GAAP). TCHSC utilizes a qualified Certified Public Accountant (CPA) to ensure ongoing compliance across multiple federal and state grants, including Florida's Single Audit requirements. Maintaining appropriate accounting oversight and audit readiness is a necessary cost that protects funding eligibility, ensures transparency and accountability, and allows TCHSC to continue operating in Indian River County while supporting thousands of residents each year through essential housing and homeless response services. Funding from HUD, DCF, and local sources help support the core infrastructure of the homeless response system. This includes outreach, case management, housing navigation, healthcare and benefits coordination, shelter operations support, and system oversight. Through these programs, individuals and families receive coordinated assistance to access housing, healthcare, behavioral health and substance use treatment, income and employment ..*. supports, and other stabilization services. This has been shown to reduce reliance on high-cost crisis systems such as jail and emergency resources. A portion of the required local match also supports Homeless Management Information System (HMIS) operations and Continuum of Care (CoC) Planning, both federally mandated functions administered by TCHSC as the CoC Lead Agency. HMIS requires a substantial annual investment exceeding $430,000 to maintain system infrastructure, user access, technical support, and dedicated data staffing across the region. The system is supported through a combination of HUD and ESG funding sources, both of which require local match. As a result, more than $115,000 in local matching funds are needed each year to sustain HMIS operations. Despite these costs, TCHSC does not charge partner agencies for HMIS access, ensuring that providers across the region can fully participate in coordinated entry, referrals, and system -wide data tracking regardless of organizational size or capacity. HMIS also improves service delivery by enabling coordinated, real-time access to client information, reducing duplication of effort and minimizing the need for individuals to repeatedly share sensitive personal histories. The requested contribution from Indian River County is essential to meeting required match obligations and preserving access to critical federal and state funding. County support allows TCHSC to fully leverage HUD and ESG resources, sustain the core infrastructure of the homeless response system, and ensure that coordinated, data -driven services remain fully operational. This investment strengthens system efficiency, improves service delivery, and ensures the County remains well-positioned to respond to housing instability and homelessness with effective, accountable solutions. C. Board of Directors 1. Name: Address: Todd Heckman, Chair 1717 Indian River Blvd #301 Vero Beach FL 32960 Michelle Miller, Secretary 435 SE Flagler Ave, Stuart, FL 34994 Jeff Francisco, Treasurer 4568 N. US Hwy 1, Vero Beach, FL 32967 259 Sabrina Barnes 650 10th St, Vero Beach, FL 32960 Tyna Renner 121 SW Port St Lucie Blvd, Port St. Lucie, FL 34984 Megan Kendrick 1801 27th Street Vero Beach, 32960 Deana Shatley 1836 14th Ave, Vero Beach, FL 32960 Kylee Fuhr 9461 Brandywine Ln, Port St Lucie, FL 34986 Marty Mercado 720 4th St, Vero Beach, FL 32962 Matt Tanner 1400 27th St, Vero Beach, FL 32960 Eric Flowers 4055 41 st Ave. Vero Beach, FL 32960 Gregory Jackson 4500 West Midway Rd. Fort Pierce, FL 34981 Johnny Brooker 316 SE Mar—n Luther King, Jr. Blvd. Stuart, FL 34994 2. Does your Board of Directors set the policies for your agency? Yes, the Board of Directors sets the policies for the agency. The Treasure Coast Homeless Services Council (TCHSC) operates under the guidance of a volunteer Board of Directors, which provides oversight, strategic direction, and policy -setting to ensure the organization remains aligned with its mission to prevent and end homelessness. Board members are also expected to serve on CoC committees, as set forth in the Bylaws. 3. Is there a quorum requirement for Board members attendance at your agency board meetings? A quorum requirement is enforced for all board meetings. In accordance with our bylaws, a simple majority of the total number of active board members constitutes a quorum. This ensures that all decisions are made with appropriate representation and input from the board. 4. Please explain the rotating volunteer structure of your Board members and officers. Board members and officers serve on a rotating volunteer basis. Terms are three years, with the option for renewal based on the needs of the organization and the member's continued interest and performance. Officers that have resigned from or are removed from the CoC Planning Committee shall simultaneously resign or be removed from the Board as well. Officer roles, including Chair, Vice Chair, Treasurer, and Secretary, are elected annually by the board and serve one-year terms, with the opportunity for re-election. Board candidates are voted on at each CoC Annual Meeting. This rotation promotes fresh perspectives, sustained engagement, and shared leadership among board members while preserving institutional knowledge and continuity in governance. D. Finances 1. Does your Board approve the annual budget and review regular financial reports of the operating budget and capital funds? How often is this review conducted? Yes, the Executive Committee of the Board of Directors for the Treasure Coast Homeless Services Council approves the annual operating and capital budgets and conducts regular reviews of financial reports to ensure fiscal responsibility and transparency. The Board receives and reviews detailed financial statements on a monthly basis, which include updates on expenditures, revenues, and grant performance. The Executive Committee meets bi- monthly to review financial operations and reports findings and recommendations to the full CoC Board as needed. This consistent oversight ensures sound financial management and alignment with the organization's strategic goals. 2. Does any outside organization (such as a governmental unit) conduct periodic evaluations of the agency's finances, management or programs? If yes, list the agencies. 260 Yes, the Treasure Coast Homeless Services Council is regularly evaluated by several outside organizations to ensure fiscal responsibility, effective management, and program compliance. Outside agencies conduct regular monitoring of .,. our financial systems, program outcomes, and adherence to federal regulations through our offered programs. Many of our program operations are subject to annual audits and performance evaluations conducted to ensure financial and programmatic compliance. As a recipient of state, county, city, and federal funding, TCHSC is audited to verify proper use of funds, program implementation, and outcome achievement. These evaluations include: • U.S. Department of Housing and Urban Development (HUD) o Continuum of Care o Emergency Solutions Grant (ESG) Program • U.S. Department of Veterans Affairs (VA) o SSVF • Florida Department of Children and Families (DCF) o Challenge Base o Challenge Unsheltered o Staffing o ESG Rush • Federal Emergency Management Association (FEMA) o Emergency Food Shelter Program (EFSP) • St. Lucie County o St. Lucie County Housing Hub / Adam's Place • City of Port St. Lucie o Emergency Rental Assistance Program (ERA 1 &2) through the Department of Treasury These evaluations strengthen transparency and accountability while ensuring that programs meet the highest standards in service to the community. 3. Are there any pending legal actions, claims, or disputes against your agency? No 4. Financial year (agency's fiscal year) that you are using for this budget report. January 1 — December 31 If other, please specify E. Financials TOTAL AGENCY BUDGET AGENCY/PROGRAM NAME: Treasure Coast Homeless Services Council FY 23/24 24/25 10/1/24 FY 25/26 FY 25/26 TOTAL FY FY 2026/2027 10/1/25 03/01/26 10/1/26 TO TO 9/30/25 TO 2/28/262025/2026 TO 9/30/26 9/30/27 REVENUES ACTUAL ACTUAL 5 EST. (7) PROPOSED MONTHS MONTHS BUDGET 1. Contributions 185382.68 279369.42 200000 $479,369.42 500000 2. Special events 0 0 0 $0.00 0 3. 0 0 0 $0.00 0 Legacies/Bequests ,.� 4. Supplemental 0 0 0 $0.00 0 fundraising 5. United Way of 451,091.86 19583 27417 $47,000.00 50000 IRC (Note: 24/25 261 Hurricane Relief 2455194.87 Funds) 368089.92 5a. United Way of 0 Martin Co. 0 5b. United Way of 0 St. Lucie Co. 0 6. Membership dues 0 7. Program service 335,397.95 fees 54075.41 8. Profit on sales to 0 public 0 9. Investment 602.31 income 331506.58 10. Other income 0 10a. Federal Grants 2931671.33 10b. State Grants 1688124.32 10c. Local Grants 1751283.25 10d. Foundations 210000 11. Reserve funds 858462.49 available for 0 operating 169166.67 TOTAL $7,553,553.70 REVENUES 0 EXPENDITURES 13. Salaries 2455194.87 14. Employee 368089.92 benefits 0 15. Payroll 0 taxes/U nem ploy. 165654 Comp. 0 16. Professional 418648.57 fees 180000 17. Supplies 54075.41 18. Telephone 26361.46 19. Postage and 0 shipping 200 20. Occupancy 331506.58 (Buildings and 319902.26 grds.) 2931249.98 21. Utilities 130976.5 22. Insurance 50044.27 23. Rental and 23288.63 Maint. Equipment 858462.49 24. Printing and 0 publications 169166.67 25. Travel and 31490.26 transportation 0 26. Staff/volunteer 8917.92 development $5,116,516.85 27. Specific assist. - 3065353.87 individuals 1213624.99 28. Membership 0 dues 157500 29. Awards and 0 grants 107170.28 0 0 $0.00 0 0 0 $0.00 0 0 0 $0.00 0 167844.79 0 $167,844.79 180000 0 0 $0.00 0 102 0 $102.00 200 0 331506.58 $331,506.58 425000 1771486.6 2931249.98 $4,702,736.58 5300000 442024.75 598714.13 $1,040,738.88 1040738.88 712172.75 858462.49 $1,570,635.24 2000000 0 169166.67 $169,166.67 275000 0 0 $0.00 0 $3,392,583.31 $5,116,516.85 $8,509,100.16 $9,770,938.88 804345.1 1213624.99 $2,017,970.09 2500000 144274.45 157500 $301,774.45 500000 62630.83 107170.28 $169,801.11 225000 303300.27 291666.67 $594,966.94 325000 12904.11 145833.33 $158,737.44 160000 21289.25 5833.33 $27,122.58 32000 0 8000 $8,000.00 10000 160458.93 131250 $291,708.93 110000 26537.84 32000 $58,537.84 80000 73023.04 67083.33 $140,106.37 150000 4870.49 17500 $22,370.49 25000 0 5833.33 $5,833.33 7500 41380.17 23916.67 $65,296.84 70000 2064 30000 $32,064.00 35000 1502587.68 1751449.24 $3,254,036.92 4500000 0 15000 $15,000.00 15000 0 142435.42 $142,435.42 175000 262 30. Payments to FY 23/24 FY 25/26 FY 25/26 FY 2026/2027 affiliated 0 0 225000 $225,000.00 225000 .•. organizations TO 9/30/25 TO 2/28/26TO 9/30/26 2025/2026 9/30/27 31. Miscellaneous 25598.4 64807.35 96250 $161,057.35 175000 expenses MONTHS BUDGET 31 a. Software & 8000 3333.33 4666.67 $8,000.00 15000 Software 200954 86417.53 175000 $261,417.53 270000 Subscriptions 0 0 0 $0.00 0 31 b. Deprecitation 172519 175747.47 0 $175,747.47 180000 31c. Bad Debt 92509 -13204.58 0 ($13,204.58) -10000 TOTAL $7,609,578.34 $3,473,433.93 $4,642,346.59 $8,115,780.52 $9,759,500.00 EXPENSES 47000 19583 27417 $47,000.00 50000 F. Financials TOTAL PROGRAM BUDGET AGENCY/PROGRAM NAME: Homeless Continuum of Care Programs 263 FY 23/24 FY 25/26 FY 25/26 FY 2026/2027 24/25 10/1/24 10/1/25 03/01/26 TOTAL FY 10/1/26 TO TO 9/30/25 TO 2/28/26TO 9/30/26 2025/2026 9/30/27 REVENUES ACTUAL ACTUALS EST.(7) MONTHS PROPOSED MONTHS BUDGET 1. Contributions 8000 3333.33 4666.67 $8,000.00 15000 2. Special events 0 0 0 $0.00 0 3. 0 0 0 $0.00 0 +► Legacies/Bequests 4. Supplemental 0 0 0 $0.00 0 fundraising 5. United Way of 47000 19583 27417 $47,000.00 50000 IRC 5a. United Way of 0 0 0 $0.00 0 Martin Co. 5b. United Way of 0 0 0 $0.00 0 St. Lucie Co. 6. Membership dues 0 0 0 $0.00 0 7. Program service 0 0 0 $0.00 0 fees 8. Profit on sales to 0 0 0 $0.00 0 public 9. Investment 0 0 0 $0.00 0 income 10a. Supportive Services for Veteran 76402 31834.17 44567.83 $76,402.00 130104 Families 10b. HUD Funding 1811387 754327.92 1057059.08 $1,811,387.00 1838414 10c. MATCH - IRC 145000 63437.5 88812.5 $152,250.00 200000 BOCC 10d. MATCH - Other 407596 167245.97 $400,346.55 369586.07 10e. ESG Funding 100000 41667 $100,000.00 100000 10f. John's Island Community Service 50000 20835 $50,000.00 50000 ,.� League TOTAL $2,645,385.00 $1,102,263.89 $1,543,121.66 $2,645,385.55 $2,753,104.07 REVENUES 263 EXPENDITURES New No. of FY FY FY 13. Salaries 493757 205732 288025 $493,757.00 567223 14. Employee 74063.55 30859.81 43,203.74 $74,063.55 113444 benefits projected proposed no) week 15. Payroll Budget increase 1 Executive Director No taxes/Unemploy. 33279 13866.25 19,412.75 $33,279.00 51050.07 Comp. 40 65000 70000 70000 0% 16. Professional 198750 82812.5 115937.5 $198,750.00 198750 fees 4 Shelter Operations Manager No 40 55416.70 60000 17. Supplies 1500 625 875 $1,500.00 1500 18. Telephone 3000 1250 1750 $3,000.00 3000 19. Postage and 1000 416 584 $1,000.00 1200 shipping 20. Occupancy (Buildings and 0 0 0 $0.00 0 grds.) 21. Utilities 0 0 0 $0.00 0 22.1nsurance 1200 504 696 $1,200.00 1200 23. Rental and 0 0 0 $0.00 0 Maint. Equipment 24. Printing and 0 0 0 $0.00 0 publications 25. Travel and 5000 2100 2900 $5,000.00 5000 transportation 26. Staff/volunteer 0 0 0 $0.00 0 development 27. Specific assist. - 0 0 0 $0.00 0 individuals 28. Membership 0 0 0 $0.00 0 dues 29. Awards and 0 0 0 $0.00 0 grants 30. Payments to affiliated 0 0 0 $0.00 0 organizations 28. Membership 0 0 0 $0.00 0 dues 31 a. Admin @ 10% 270098 112540.83 157557.17 $270,098.00 277500 31 b. Rental 1563738 651557.5 912180.5 $1,563,738.00 1533237 Assistance 31 c. 0 0 0 $0.00 0 TOTAL $2,645,385.55 $1,102,263.89 $1,543,121.66 $2,645,385.55 $2,753,104.07 EXPENSES G. SALARIES New No. of FY FY FY Percentage Title of Position Position Hrs. 025 026 2026/2027 of (yes or per Actual Actual Budget Budge projected proposed no) week Budget increase 1 Executive Director No 40 134755.57 140980 140980 0% 2 Director of Programs No 40 65000 70000 70000 0% 3 Data & Compliance Specialist No 40 70000 70000 70000 0% 4 Shelter Operations Manager No 40 55416.70 60000 60000 0% 5 Housing Navigator No 40 55000.08 55000 55000 0% 264 6 Case Managers (2) No 80 139775.7 154429 154429 0% -On*. 7 Part Time Case Manager No 15 15165 16000 16000 0% 8 Outreach Case Manager No 40 55000.08 55000 55000 0% 9 Healthcare Navigator No 40 55000.08 55000 55000 0% 10 Resource Center Manager No 40 53333.44 55000 55000 0% 11 Resource Center Coordinator No 40 0 50000 50000 0% 12 Finance Professionals (2) No 80 38988 180000 180000 0% GRAND TOTAL — ALL $737,434.65 $961,409.00 $961,409.00 0% SALARIES 265 INDIAN RIVER COUNTY SCHOOL DISTRICT Dori Slosberg Driver Education Safety Act O R1� INDIAN RIVER COUNTY DORI SLOSBERG DRIVER EDUCATION SAFETY ACT GRANT PROGRAM REQUEST FOR FUNDING SECTION A. APPLICANT INFORMATION Identify the agency or organization and official who is authorized to execute any grant related documents: 1. Applicant Name: School District of Indian River County 2. Address: 6500 57th Street, Vero Beach, FL 32967 3. Telephone Number: 772-564-3209 Fax: 4. Authorized Official: Anne Bieber 5. Fiscal Officer: Bruce Green 6. Program Director: Anne Bieber 7. Federal Identification Number: 596000673 8. Status: Public School SECTION B. PROGRAM INFORMATION 1. Program Name: School District of Indian River County Driver Education 2. Program Type: Curriculum 3. Total program budget: $49,000.00 4. Amount of grant funds requested: $49,000.00 5. List other and/or potential funding sources for the program and any matching requirements for such funds: Funding Source: Amount: $0.00 $0.00 $0.00 6. Estimated number of students to be served: 110 7. Cost per participant: $445.45 267 SECTION C. CERTIFICATION I Agree - By checking the "I Agree" box and entering your name below, I do hereby certify that all facts, figures and representation made in this application are true and correct. Furthermore, all applicable statutes, regulations and procedures for program compliance and fiscal control shall be implemented to insure proper accountability of any grant funds awarded. I further certify that the funds requested in this application shall not supplant funds that would otherwise be used for the purpose set forth in this application. The filing of this application has been authorized by the Grant Applicant and I have been duly authorized to act as the representative of the Grant Applicant in connection with this application. Anne Bieber Date: 03/04/2026 Authorized Official's Name: School District of Indian River County Name of Grant Applicant D. Brief description of the Program for which funding is requested: Driver's Education for high school students enrolled in SDIRC E. Please describe the staffing requirements of these programs. Be specific in indicating the number of paid professional positions and paid support staff positions. This is provided through A Treasure Coast Driving School. They provide a "per -student" fee that includes staffing requirements per student for the program they offer. F. Description of the countywide purpose the funds will be used for. To ensure our students are provided an opportunity to become safe drivers. 268 G. Financials TOTAL PROGRAM BUDGET AGENCY/PROGRAM NAME: A Treasure Coast Driving School FY 23/24 FY 24/25 FY 24/25 TOTAL FY FY 2025/2026 10/1/23 TO 10/1/24 TO 03/01/25 TO 2024/2025 10/1/25 TO 9/30/24 2/28/25 9/30/25 $0.00 9/30/26 0 ACTUAL 5 EST. (7) $0.00 PROPOSED REVENUES ACTUAL 0 0 $0.00 0 0 MONTHS MONTHS $0.00 BUDGET 0 0 0 $0.00 0 0 0 0 $0.00 0 0 0 0 $0.00 0 0 0 0 $0.00 0 0 0 0 $0.00 0 0 0 0 $0.00 0 0 0 0 $0.00 0 0 0 0 $0.00 0 0 0 0 $0.00 0 0 0 0 $0.00 0 0 0 0 $0.00 0 0 0 0 $0.00 0 0 0 0 $0.00 0 0 0 0 $0.00 0 0 0 0 $0.00 0 TOTAL $0.00 $0.00 $0.00 $0.00 $0.00 REVENUES EXPENDITURES 0 0 0 $0.00 0 0 0 0 $0.00 0 0 0 0 $0.00 0 0 0 0 $0.00 0 0 0 0 $0.00 0 0 0 0 $0.00 0 0 0 0 $0.00 0 0 0 0 $0.00 0 0 0 0 $0.00 0 0 0 0 $0.00 0 0 0 0 $0.00 0 0 0 0 $0.00 0 0 0 0 $0.00 0 0 0 0 $0.00 0 0 0 0 $0.00 0 0 0 0 $0.00 0 0 0 0 $0.00 0 TOTAL $0.00 $0.00 $0.00 $0.00 $0.00 EXPENSES 269 H. SALARIES 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23 Title of Position GRAND TOTAL — ALL SALARIES 270 W 1^ Y FY FY Percentage New Position No. of Hrs. 2023/2024 2024/2025 2025/2026 of (yes or no) per week Actual Budget Projected proposed Budget increase 0 0 0 0 % 0 0 0 0 % 0 0 0 0 % 0 0 0 0 % 0 0 0 0 % 0 0 0 0 % 0 0 0 0 % 0 0 0 0 % 0 0 0 0 % 0 0 0 0 % 0 0 0 0 % 0 0 0 0 % 0 0 0 0 % 0 0 0 0 % 0 0 0 0 % 0 0 0 0 % 0 0 0 0 % 0 0 0 0 % 0 0 0 0 % 0 0 0 0 % 0 0 0 % 0 0 0 0 % 0 0 0 0 % $0.00 $0.00 $0.00 % 270 W 1^