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HomeMy WebLinkAbout09/09/2026* BUDGET HEARING �V ER ORI% September 9, 2026 5:01 PM BUDGET AD AND COMPARISON BY FUND V E1? � � n EJ �O 1V R BUDGET SUMMARY INDIAN RIVER COUNTY BOARD OF COUNTY COMMISSIONERS - FISCAL YEAR 2026/27 THE PROPOSED OPERATING BUDGET EXPENDITURES OF INDIAN RIVER COUNTY ARE 2.4 % MORE THAN LAST YEAR'S TOTAL OPERATING EXPENDITURES. OTHER OTHER MUNICIPAL TRANS- EMERGENCY 2024 LAND SPECIAL DEBT INTERNAL GENERAL SERVICE PORTATION SERVICES ACQUISITION REVENUE SERVICE CAPITAL ENTERPRISE SERVICE FUND TAXING UNIT FUND DISTRICT BONDS FUNDS FUND PROJECTS FUNDS FUNDS TOTAL Millaga Par $1,000 3.6476 1.1608 2.3531 0.1238 ESTIMATED REVENUES: Federal Sources 35,000 0 0 0 0 4,430,877 0 0 0 0 4,465.877 State Sources 3.837.906 16.499,236 3,522,636 85,000 0 2,696.281 500.000 0 0 0 27.121.059 Local Sources 14,838,535 19,245,271 1.804,000 13,476,828 0 17,872.738 0 31,767,858 10,420,638 3,497,014 112,922,882 Ad Valorem Taxes 120,204,796 21.807.892 0 65.205,837 4,191,622 0 0 0 0 0 211.410,147 Non -Ad Valorem Assessments 0 0 5,000 0 0 553,558 0 77.041 34,056,094 0 34,691.693 User Fees 0 0 0 0 0 0 0 0 78,355,989 54,314,506 132,670,495 Sub -Total 138,916,237 57,552,399 5.331,636 78,747,665 4,191,622 25,553,454 500,000 31,844.899 122,832,721 57,811,520 523,282,153 Less 5% per F. S. 129.01(2)(b) (6,945,812) (2,877,620) (252,832) (3,937,383) (209,5811 (937,574) (25,000) (1,592,245) (6,124,598) (469,936) (23,372,581) Net 131,970,425 54,674,779 5.078,804 74.810,282 3,982,041 24,615,880 475.000 30.252.654 116.708,123 57,341.584 499,909,572 Interfund Transfers 39,366,275 0 19,225.771 0 0 240,620 0 0 235,428 0 59,068,094 Cash Forward -October 1, 2026 1,097,773 2,515.036 1.305,960 4,029,534 0 8,914,493 25,000 21.817,335 13,183,204 2,923,329 55.811,664 TOTAL ESTIMATED REVENUES AND BALANCES 172,434,473 57,189,815 25,610,535 78,839,816 3,982,041 33,770,993 500,000 52,069,989 130,126,755 60,264,913 614.789.330 EXPENDITURES/EXPENSES: General Government 34,129,047 3,533,739 689,329 1,649,900 3,982.041 990,867 473,500 1,991.940 861,107 0 48,301.470 Public Safety 94.984,451 794,343 0 76.839,916 0 1,749,794 0 11.567.285 7.553.345 0 193,489,134 Physical Environment 781,043 598,921 1.763,187 0 0 65.000 0 13,616,570 110.154,356 0 126.979,077 Transportation 1,874,557 696,107 22.797,591 0 0 17,845.380 0 16,220.082 0 D 59,433,717 Economic Environment 767,955 0 0 0 0 0 0 0 0 D 787,955 Human Services 11,623,511 0 0 0 0 5,604.693 0 1,000.000 0 D 18,228,204 Internal Services 0 0 0 0 0 0 0 0 0 59,468,023 59,468,023 Cuhure/Recreation 11,417,111 7.383,543 0 0 0 6,240,991 0 7,674,112 8,059,138 0 40,774,895 Court Related Costs 1,432,294 0 0 0 0 507,125 0 0 0 0 1.939,419 Interfund Transfers 14,849,504 43,983,162 235,428 0 0 0 0 0 0 0 59,068,094 TOTAL EXPENDITURES/EXPENSES 171,859.473 56,989,815 25,485,535 78,489,816 3,982,041 33,003,850 473,500 52.069,989 126,627,946 59,468,023 608.449,988 Reserve for Contingencies 575,000 200,000 125,000 350.000 0 483.097 0 0 0 796,890 2.529.987 Cash Forward -September 30, 2027 0 0 0 0 0 284,046 26,500 0 3,498,809 0 3,809,355 TOTAL APPROPRIATED EXPENDITURES AND RESERVES 172,434,473 57,189,815 25,610,535 78,839.816 3,982,041 33,770,993 500,000 52,069,989 130,126,755 60,264,913 614,789,330 THE TENTATIVE, ADOPTED, AND/OR FINAL BUDGETS ARE ON FILE IN THE OFFICE OF THE ABOVE REFERENCED TAXING AUTHORITY AS A PUBLIC RECORD. NOTICE OF PROPOSED TAX INCREASE The Indian River County Board of County Commissioners has tentatively adopted a measure to increase its property tax levy. Last year's property tax levy: A. Initially proposed tax levy........$ 194,614,399 B. Less tax reductions due to Value Adjustment Board and other assessment changes ...................$ 560,882 C. Actual property tax levy............$ 194,053,517 This year's proposed tax levy .................$ 207,218,525 All concerned citizens are invited to attend a public hearing on the tax increase to be held on Wednesday, September 16, 2026 at 5:01 p.m. at County Commission Chambers 1801 27th Street Vero Beach, Florida 32960 A FINAL DECISION on the proposed tax increase and the budget will be made at this hearing. 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)% 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/Rental Assistance 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)% 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)% 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)% 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 CARESACT& 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 CourtTechnology 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 0.4 179 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 3.7 182 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 Fisca1Year2025/26 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 Special 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 Wabasso Streetlighting 8,370 8,370 9,725 1,355 16.2% 185 Vero Lake Estates M.S.B.U. 1,170,972 818,472 816,690 (354,282) (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: 411 Solid Waste Disposal District' $42,388,609 $44,732,314 $44,356,119 $1,967,510 4.6% 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 1 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: $125,793,333 $130,312,335 $130,126,755 $4,333,422 3.4% 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). TAXING DISTRICT SUMMARY V E1? * Th INDIAN RIVER COUNTY 2026/2027 TAXING DISTRICT SUMMARY Ad Valorem Summary 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 4.4% Streetlighting District Assessments 2025/2026 2026/2027 Increase Increase Per ParceV Per ParceV 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 $20.00 $0.00 0.0 % * Per lot charge Other M.S.B.U.'s & Assessments 2025/2026 2026/2027 Increase Increase Per ParceU Per ParceV Decrease (Decrease) Other M.S.B.U.'s & Assessments Acre/Lot Charge Acre/Lot Charge $ % 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 CulvertAssessment $454.57 $377.43 ($77.14) (17.0)% 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 % GENERAL FUND V Eli GENERAL FUND EXPENSE ESTIMATE FOR 2026/27 FUND 001 PROPOSED BUDGET AS OF JULY 1, 2026 BUDGET 2026/2027 COUNTY RECOMMENDED % ASOF DEPARTMENT ADMINISTRATOR INCREASE INCREASE ACCT# ACCOUNTNAME 3/31/2026 REQUEST RECOMMENDED (DECREASE) (DECREASE) BOARD OF COUNTY COMMISSIONERS 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 IRSOIL/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 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 ANIMAL SERVICES 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 863,087 888,980 888,980 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. OFJUVENILEJUSTICE 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)% 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)% 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 # ACCOUNT NAME 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 % 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-HARVESTFOOD) 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 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 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 10 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# ACCOUNT NAME 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 FTASEC5307-SR RESOURCEASSOC 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 18.6% 341-520 SHERIFF 2,472,667 2,608,800 2,608,800 136,133 5.6% 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 LAWLIBRARY/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 INTEREST SHERIFF 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% 11 MUNICIPAL SERVICE TAXING UNIT (M.S.T.U.) %V E1 R El MUNICIPAL SERVICE FUND EXPENSE 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) 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 CODE ENFORCEMENT 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% 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)% 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 % ASOF 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 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)% 323-100 FRANCHISE FEE-ELEC 9,250,000 9,250,000 9,712,500 462,500 5.0% 323-300 FRANCHISE FEE-H2O 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 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 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% 13 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# ACCOUNT NAME 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 FACILITY ADULT ATHLETICS 7,500 7,500 7,500 0 0.0% 347-308 INTERGENERATIONAL FACILITY VENDING 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 FACILITYCLEANING 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 ARCHERY COURSE 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/WOBBLE TRAP 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 2021/22MILLAGE 1.1506 14 TRANSPORTATION FUND V EIl ���CO * TRANSPORTATION FUND EXPENSE ESTIMATE FOR 2026/2027 FUND 111 PROPOSED BUDGET AS OF JULY 1, 2026 BUDGET 2026/2027 COUNTY % AS OF DEPARTMENT ADMINISTRATOR INCREASE INCREASE ACCT# ACCOUNT NAME 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 BUDGET 2026/2027 COUNTY AS OF DEPARTMENT ADMINISTRATOR INCREASE % ACCT.# ACCOUNT NAME 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 CONSTITUTIONALGASTAX 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) (98.2)% 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 14,608,884 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)% 16 EMERGENCY SERVICES DISTRICT � R R c,\ EMERGENCY SERVICES DISTRICT EXPENSE ESTIMATE FOR 2026/2027 FUND 114 PROPOSED BUDGET AS OF JULY 1, 2026 BUDGET 2026/2027 COUNTY % AS OF DEPARTMENT ADMINISTRATOR INCREASE INCREASE ACCT# ACCOUNT NAME 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 FIRE RESCUE - BENEFITS 21,282,183 24,290,914 24,290,914 3,008,731 14.1 % 120 FIRE RESCUE - 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 FIRE RESCUE - 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 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% 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 BUDGET 2026/2027 COUNTY % AS OF DEPARTMENT ADMINISTRATOR INCREASE INCREASE ACCT# ACCOUNT NAME 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 PEMTPROGRAM 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 % 369-030 389-040 LESS 5% EST. RECEIPTS CASH FORWARD ($3,660,839) 18,378,475 ($3,929,640) 4,029,534 ($3,937,383) 4,029,534 ($276,544) (14,348,941) 7.6 % (78.1)% TOTAL REVENUES $88,598,048 $78,692,688 $78,839,816 ($9,758,232) (11.0)% 2026/27 PROPOSED MILLAGE 2.3531 2023/24MILLAGE 2.3531 2025/26 MILLAGE 2.3531 2022/23 MILLAGE 2.3531 2024/25 MILLAGE 2.3531 2021/22 MILLAGE 2.3531 18 LAND ACQUISITION BOND SERIES 2024 & 2026 V EI R 2026/2027 PROPOSED BUDGET LAND ACQUISITION BONDS - 2024 & 2026 REFERENDUM FUND 255 2025/2026 PROPOSED INCREASE % INCREASE BUDGET 2026/2027 (DECREASE) (DECREASE) CURRENTAD 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 20 AGGREGATE V ER * NON -AD VALOREM V ER C * BUDGET SUMMARY INDIAN RIVER COUNTY BOARD OF COUNTY COMMISSIONERS FISCAL YEAR 2026-2027 M.S.B.U.'s & Other Assessments Charge Per Parcel Acre/Lot East Gifford Stormwater M.S.B.U. $10.00 Vero Lake Estates M.S.B.U. $50.00 Water's Edge Culvert Assessment $377.43 North County Water Assessment $275.78 Solid Waste Disposal District Charge per Waste Generation Unit Residential $125.06 Commercial $79.12 Readiness -to -use Fee (per lot) $46.62 Universal Collection Assessment (per Household) $183.92 Street Liahtina Districts Gifford $21.00 Laurelwood $44.00 Rockridge $3.00 Vero Highlands $47.00 Porpoise Point $7.00 Laurel Court $48.00 Tierra Linda $56.00 Vero Shores $34.00 Ixora Park $35.00 Royal Poinciana $51.00 Roseland $3.00 Whispering Pines $31.00 Moorings $9.00 Walker's Glen $20.00 Glendale Lakes $40.00 Floralton Beach $45.00 West Wabasso $18.00 Oceanside .00(1) Oslo Park $20.00(1) (1) These districts charge on a per lot basis. All others are on a per parcel/acre basis. Attachment: EXHIBIT "A" 23 2026/2027 PROPOSED BUDGET EAST GIFFORD STORMWATER WATERSHED M.S.B.0 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% EXPENSES: 1 71 28041-066340 DRAINAGE SYSTEMS $1,508 $1,508 $0 0.0% 17128081-099060 BUDG TRANSFER -PROPERTY APPRAIS 39 38 (1) (2.6)% 1 71 28081-099940 COMMISSIONSAND 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 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 -03491 0 LEGAL ADS 90 90 0 0.0% 18521481-099060 BUDGTRANSFER-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 24 FY 2026/2027 STREETLIGHT DISTRICTS DEPT. NUMBER ACCOUNT NAME REVENUES 179 180 181 182 LAUREL- OCEANSIDE " OSLO PARK �'' GIFFORD WOOD 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. $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: $2,621 $41,937 92,123 $11,815 BUDGET 2026/27 - PER PARCEL/ACRE/LOT $51.00 $20.00 $21.00 $44.00 BUDGET 2025/26 - PER PARCEL/ACRE/LOT $51.00 $20.00 $21.00 $44.00 BUDGET 2024/25 - PER PARCEL/ACRE/LOT $51.00 $20.00 $21.00 $44.00 BUDGET 2023/24 - PER PARCEL/ACRE/LOT $51.00 $20.00 $21.00 $38.00 BUDGET 2022/23 - PER PARCEL/ACRE/LOT $51.00 $20.00 $21.00 $38.00 25 FY 2026/2027 STREETLIGHT DISTRICTS DEPT. 183 184 186 188 ROCK- VERO PORPOISE LAUREL NUMBER ACCOUNT NAME RIDGE HIGH. POINT COURT REVENUES 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. 034-310 ELECTRICAL SERVICES 034-910 LEGAL ADS 099-060 BUD. TRANS. PROP. APPR. 099-940 COMMISSIONS & FEES $168 1,976 90 23 23 $1,085 107,928 90 2,355 2,355 $14 312 90 5 5 $13 1,440 90 30 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 26 FY 2026/2027 STREETLIGHT DISTRICTS 189 190 191 192 DEPT. TIERRA VERO ROYAL NUMBER ACCOUNT NAME LINDA SHORES IXORA POINCIANA REVENUES 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 $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 $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 27 FY 2026/2027 STREETLIGHT DISTRICTS DEPT. 193 194 195 196 ROSELAND WHISPERING WALKER'S NUMBER ACCOUNT NAME ROAD PINES MOORINGS GLEN REVENUES 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. 034-310 ELECTRICAL SERVICES 034-910 LEGAL ADS 099-060 BUD. TRANS. PROP. APPR. 099-940 COMMISSIONS & FEES $316 1,924 90 44 44 $30 1,908 90 43 43 $525 31,000 90 219 219 $26 2,100 90 24 24 TOTAL $2,418 $2,114 $32,053 $2,264 PER PARCEL/ACRE/LOT CHARGE: BUDGET 2026/27 - PER PARCEL/ACRE/LOT $3.00 $31.00 $9.00 $20.00 BUDGET 2025/26 - PER PARCEL/ACRE/LOT $3.00 $31.00 $9.00 $20.00 BUDGET 2024/25 - PER PARCEL/ACRE/LOT $3.00 $25.00 $9.00 $20.00 BUDGET 2023/24 - PER PARCEL/ACRE/LOT $1.00 $16.00 $9.00 $20.00 BUDGET 2022/23 - PER PARCEL/ACRE/LOT $1.00 $16.00 $9.00 $20.00 28 FY 2026/2027 STREETLIGHT DISTRICTS 197 198 199 DEPT. GLENDALE FLORALTON WEST NUMBER ACCOUNT NAME LAKES BEACH WABASSO REVENUES 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 PARCEL/ACRE/LOT $40.00 $45.00 $18.00 BUDGET 2022/23 - PER PARCEL/ACRE/LOT $40.00 $45.00 $18.00 29 SPECIAL REVENUE FUNDS V EIS 2026/2027 PROPOSED BUDGET TRAFFIC IMPROVEMENT FEES FUND 102 REVENUES: CASH FORWARD - OCTOBER 1 2025/2026 PROPOSED INCREASE % INCREASE BUDGET 2026/2027 (DECREASE) (DECREASE) 133 133 133) 133) 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 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: 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 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: 1 041 51 41-06651 0 DISTRICT 1 $7,692,409 $2,700,000 ($4,992,409) (64.9)% 1 041 5241-06651 0 DISTRICT 2 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 RENTAL REVENUES 2025/2026 PROPOSED INCREASE % INCREASE BUDGET 2026/2027 (DECREASE) (DECREASE) $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)% 31 2026/2027 PROPOSED BUDGET SECONDARY ROAD CONSTRUCTION FUND 109 2025/2026 PROPOSED INCREASE % INCREASE REVENUES: 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 FDOTSCOP-IRBLVD FED&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 1ST 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: impartment -Capital Projects 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)% 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 2025/2026 PROPOSED INCREASE % INCREASE REVENUES: BUDGET 2026/2027 (DECREASE) (DECREASE) 112039-389040 CASH FORWARD-OCT. 1 $274,017 $0 ($274,017) (100.0)% TOTAL REVENUES $274,017 $0 ($274,017) (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 FUND 117 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 GREEN WAY 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)% 32 2026/2027 PROPOSED BUDGET TOURIST DEVELOPMENT FUND FUND 119 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. RESORTTAX-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 6.0% 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 COUNCILOFIRC 55,000 0 (55,000) (100.0)% 11914572-088340 TREASURE COAST SPORTS COMMISSN 300,000 310,000 10,000 3.3% 11 91 45 72-088745 COASTAL CONNECTIONS 24,735 27,817 3,082 12.5% 11914472-088748 MAIN STREET VERO BEACH 0 12,400 12,400 N/A 11 91 4572-08891 0 IRC HISTORICAL SOCIETY 50,000 57,500 7,500 15.0% 11 91 9981-09991 0 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 911 SURCHARGE 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 SBITAFINANCINGS 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% 33 2026/2027 PROPOSED BUDGET IRCLHAP/SHIP FUND 123 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: 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 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 % 34 2026/2027 PROPOSED BUDGET COASTAL ENGINEERING FUND FUND 128 2025/2026 PROPOSED INCREASE % INCREASE REVENUES: 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 FEMAGRANT-HURRICANE NICOLE 1,933,162 0 (1,933,162) (100.0)% 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 -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)% 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)% 35 2026/2027 PROPOSED BUDGET NEIGHBORHOOD STABILIZATION PLAN 3 FUND 130 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 INTERESTINCOME 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 CAPTAIN FORSTER HAMMOCK COTTAGE 0 75,000 75,000 N/A 13328337-033490 OTHER CONTRACTUAL SERVICES 65,000 65,000 0 0.0% 13328337-033490-24023 ANCHORING LIMITATION AREA UPD 254,000 0 (254,000) (100.0)% 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)% 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 1ST 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 % 36 2026/2027 PROPOSED BUDGET ARP -AMERICAN RESCUE PLAN FUND 138 2025/2026 PROPOSED INCREASE % INCREASE REVENUES: BUDGET 2026/2027 (DECREASE) (DECREASE) 138039-389040 CASH FORWARD-OCT 1ST $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 REVENUES: 139039-389040 CASH FORWARD-OCT 1ST TOTAL 2025/2026 PROPOSED INCREASE %INCREASE BUDGET 2026/2027 (DECREASE) (DECREASE) 175 175 (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 STATE ATTORNEY 90,287 109,495 19,208 21.3% 14090403-088390 PUBLIC DEFENDER 8,043 9,992 1,949 24.2 % 1 40901 01-088400 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 REVENUES: BUDGET 1 41 034-348 900 ADDITIONAL COURT COSTS $95,000 PROPOSED INCREASE % INCREASE 2026/2027 (DECREASE) (DECREASE) 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% 141 91 023-08 8401 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 REVENUES: 142034-341160 RECORDING FEE 2025/2026 PROPOSED INCREASE %INCREASE BUDGET 2026/2027 (DECREASE) (DECREASE) $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 % 37 2026/2027 PROPOSED BUDGET LAND ACQUISITION SERIES 2006 FUND 145 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, 1 ,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)% DEBT SERVICE AND CAPTIAL PROJECTS V EI * R 2026/2027 PROPOSED BUDGET DODGER BONDS 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% 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 $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 40 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 RESORTTAX-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 1ST 632,268 59,947 (572,321) (90.5)% TOTAL REVENUES $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 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 FDOTSCOPGRANT-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 LESS5%ESTIMATEDRECEIPTS (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)% 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 GIFFORDAQUATICCENTER 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)% TOTALEXPENSES $86,622,651 $51,635,877 ($34,986,774) (40.4)% 41 ENTERPRISE FUNDS "P. 2026/2027 PROPOSED BUDGET SOLID WASTE DISPOSAL DISTRICT FUND 411 2025/2026 PROPOSED INCREASE % INCREASE BUDGET 2026/2027 (DECREASE) (DECREASE) REVENUES: 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 LESS5%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 43 2026/2027 PROPOSED BUDGET 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 TOURNAMENTFEE 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% EXPENSES: 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% 44 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)% 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)% TOTAL EXPENSES $7,713,641 $7,553,345 ($160,296) (2.1)% 45 2026/2027 PROPOSED BUDGET UTILITY SERVICES FUND 471 REVENUES: 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: 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)% TOTALREVENUES $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)% 46 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 INTERESTINCOME 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 % 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% 47 INTERNAL SERVICE FUNDS %VER 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% 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% 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)% 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)% 49 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 % 361 -1 00 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)% 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 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)% 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)% 50 (7Th ORI PRELIMINARY BUDGET HEARING FISCAL YEAR 2026/2027 Wednesday, September 9, 2026 • 5:01 PM 1 2026/27 BUDGET OVERVIEW FY 2025/26 Budget @3/31/26 FY 2026/27 Proposed Budget $711,734,032 $614,789,330 Decrease of $96,944,702 2 1 3 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. 4 K SHERIFF RECOMMENDED BUDGET Regular Salaries 012 $ 923,784.15 FICA Taxes 021 $ 70,669.49 Retirement Contribution 022 $ 348,636.14 Life & Health Insurance 023 $ 266,400.00 Mental Health Court Various $ 372,160.00 Total Reductions Identified $ 1,981,649.78 Total Reductions Recommended $ 1,886,172.00 1.7 SHERIFF RECOMMENDED BUDGET ► Open for public comments. ► Consider any proposed changes to Sheriff's tentative budget. ► Make a motion to adopt the tentative specific object level reductions to the Sheriff's FY 2026/2027 Budget Request. ► Approve the tentative written notice of Board Action to the Sheriff. 6 3 GENERAL FUND Proposed Millage is 3.5475, 4.62% above the rolled -back rate of 3.3907. The proposed budget is $172,434,473. Open for public comments. Consider any proposed changes to tentative budget. ► Make a motion to adopt the tentative millage. Make a motion to adopt the tentative budget. 7 MUNICIPAL SERVICE TAXING UNIT Proposed Millage is 1.1506, 4.26% above the rolled -back rate of 1.1036. The proposed budget is $57,189,815. ► Open for public comments. Consider any proposed changes to tentative budget. ► Make a motion to adopt the tentative millage. ► Make a motion to adopt the tentative budget. M 4 EMERGENCY SERVICES DISTRICT Proposed Millage is 2.3531, 4.29% above the rolled -back rate of 2.2563. The proposed budget is $78,839,816. ► Open for public comments. ► Consider any proposed changes to tentative budget. ► Make a motion to adopt the tentative millage. ► Make a motion to adopt the tentative budget. 10 9 LAND ACQUISITION BONDS - 2024 & 2026 Proposed Millage is 0.1238. The proposed budget is $3,982,041. t- Open for public comments. ► Consider any proposed changes to tentative budget. ► Make a motion to adopt the tentative millage. ► Make a motion to adopt the tentative budget. 11 12 NON -AD VALOREM ASSESSMENTS E. Gifford Stormwater M.S.B.U. $10.00 Vero Lake Estates M.S.B.U. $50.00 ater's Edge Culvert Assessment $377.43 North County Water Assessment $275.78 Rain Tree Corners Culvert Assessment (Already Approved) $2,927.93 Residential $125.06 ommercial $79.12 Readiness -to -use Fee $46.62 Universal Collection Assessment (per Lot) $183.92 13 STREETLIGHTING DISTRICTS Gifford $21.00 Roseland $3.00 Laurelwood $44.00 Whispering Pines $31.00 Rockridge $3.00 Moorings $9.00 Vero Highlands $47.00 Walker's Glen $20.00 Porpoise Point $7.00 Glendale Lakes $40.00 Laurel Court $48.00 Floralton Beach $45.00 Tierra Linda $56.00 West Wabasso $18.00 Vero Shores $34.00 Oceanside * $51.00 Ixora Park $35.00 Oslo Park* $20.00 Royal Poinciana $51.00 * Per Lot Charge 14 7 NON -AD VALOREM ASSESSMENTS CONTINUED ► Receive comments from the public. ► Consider any proposed amendments and calculate revised charge. ► Make a motion to adopt resolutions: ► Non -Ad Valorem Assessments ► Annual Rate Resolution for Solid Waste Disposal Services ► Annual Rate Resolution for Solid Waste Collection Services ► Annual Rate Resolution for the Water's Edge Culvert Assessment 15 NON -AD VALOREM DOLLAR BUDGETS ► Announce 2026/2027 proposed budget. Fund Description Dollar Amount 1. Special Revenue Funds $ 33,770,993 2. Other Debt Service Funds $ 500,000 3. Capital Project Funds $ 52,069,989 4. Enterprise Funds $ 130,126,755 5. Internal Service Funds $ 60,264,913 ► Receive comments from the public. ► Consider any proposed amendments. ► Make a motion to adopt tentative budget. iL A E FINAL BUDGET HEARING 5:01 PM WEDNESDAY, SEPTEMBER 16, 2026 Indian River County Administration Complex County Commission Chambers 1801 27th Street, Building A Vero Beach, FL 32960 17 9