On the agenda: Indian Harbour Beach meeting — Flock camera (Apr 28)

CITY COUNCIL MEETING
City of Indian Harbour Beach, Florida
Tuesday, April 28, 2026, at 5:30 PM
City Hall Council Chamber | 2055 South Patrick Drive

AGENDA
Mayor and City Council
Scott Nickle, Mayor
Adam Dyer, Deputy Mayor
Susan Ruimy, Council Member
David Nutt, Council Member
Neil Yorio, Council Member
Administration
John W. Coffey, ICMA-CM -City
Manager Karl Bohne — City Attorney
Nikki Gold — City Clerk
1.

CALL TO ORDER

2.

PLEDGE OF ALLEGIANCE FOLLOWED BY A MOMENT OF SILENT
MEDITATION

3.

ROLL CALL

4.

EXCUSAL OF COUNCIL MEMBERS

5.

ADDITIONS, DELETIONS OR CHANGES TO THE AGENDA, IF ANY

6.

REPORTS
a.

7.

Public Comments (Non-Public Hearing Agenda Item Only)

NEW BUSINESS
a.

Review of Preliminary FY27-31 Financial Model and Capital Improvement Plan

8.

PUBLIC FORUM

9.

ADJOURN

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WRITTEN COMMENTS TO THE CITY CLERK. ALL PERSONS AND PARTIES ARE HEREBY ADVISED THAT IF

City Council

Agenda

April 28, 2026

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CITY COUNCIL
City of Indian Harbour Beach, Florida
Tuesday, April 28, 2026

AGENDA ITEM

Review of Preliminary FY27-31 Financial Model and Capital Improvement Plan
Cost:

Attachments:

$81,648,757 (combined five-year projected expenditures of the
General and Stormwater Utility Funds)
FY27 Budget Prep Calendar
FY27-31 5yrFMand CIP text 20Apr26
FY27 5yrFMCIP fold out sheets
FY27 Fleet Replacement Schedule 5yrFM&CIP version 02Apr26

Staff Recommendation:
Consider receiving a presentation on the Preliminary FY27-31 Financial Model and
Capital Improvement Plan (FY27-31 FM&CIP), and provide direction to staff on any
desired modifications.
Background Information:
On January 13, 2026, the City Council adopted the attached FY27 Budget preparation
calendar. On February 24, 2026, the City Council held its FY27 Budget kick-off
workshop, provided strategic input to staff, and reached consensus not to increase the
Stormwater Utility assessment rate for FY27.
The attached Preliminary FY27-31 FM&CIP report is based on the following General
Fund assumptions:

• No significant property tax reform
• Continued slow growth in property valuations
• Annual double-digit growth in employee insurance premiums
• No additional staff, with the exception of fully funding existing new positions in FY27
• Lower annual employee pay increases as compared to the last four years.
• 50% grant funding of future Stormwater Utility Fund pollutant loading reduction
projects
• Use of General Fund balance in FY27 to fund the 3rd year of the Fire Station annex
project
• State appropriations request of $857,000 to offset the cost of the Fire Station Annex
project will not be included in the State’s FY27 Budget.

The General Fund’s projected FY27 Budget of $20,501,922 includes the following:
Revenues
• $6,346,174 grant funding for the first year of a two-year muck removal project
• 3.50% increase in ad valorem tax receipts
• $1,557,409 use of fund balance for one-time capital projects

Expenditures
• $7,777,920 in Total Personnel expenditures ($398,852 or 5.41% increase)
o $157,976 or 3.25% recommended for employee adjustments (0.25% COLA
and 3.00% Step/progression)
o $153,286 or 20% projected increase in the City’s portion of employee health
insurance premiums
• $3,032,084 in Total Operating expenditures ($162,092 or 5.65% increase)
o $38,000 for Flock cameras added in FY26
o $60,000 for public safety dispatch services from the Brevard County Sheriff’s
Office (BCSO)
• $9,438,526 projected for 36 capital projects
o 6,346,174 Muck removal ($9.6M in grants) (year 1 of 2-year funding)
o 1,250,000 Fire Station Annex (year 3 of 3-year funding)
o 400,000 Repl. 75' ladder truck (year 2 of 3-year funding)
o 242,600 Road milling/repaving
o 160,000 Repave Gleason Park pathway
o 151,500 Repl. Police vehicles (three)
o 100,500 Repl. mobile & portable radios
o 100,000 Repl. main pavilion at Millennium Beach Park

Notes of interest
1. FY27 employee pay adjustments
Per the current collective bargaining agreement with the Fraternal Order of Police
(FOP), the City notified the FOP in late March that it was electing to negotiate the
FY27 pay increase, as the then-estimated FY27 General Fund balance was
$1,858,891 in expenditures over revenues (contract requires a 3.00% step increase
plus a COLA as set by the City).
With the savings from transitioning dispatch services to BCSO, the City Manager
now recommends that the City Council, by consensus, authorize staff to withdraw
the notice to negotiate and include a total 3.25% increase for all eligible employees
in the FY27 Proposed Budget.

2. Plan B if property tax reform is approved by the voters in November

Although tax reform, if it occurs, is yet to be put on the November ballot by the State
Legislature, any proposal must be approved prior to the submittal of the FY27
Proposed Budget to the City Council on July 30, 2026. The City Manager will identify
specific expenditures as “contingency,” so if tax reform fails, they will be executed; if
tax reform is approved, they will be presented to the City Council for official
cancellation in FY27.
The reader should note that the 100% homesteaded property tax exemption
proposal would remove approximately $3.9 million from the City’s budget. If public
safety budgets are “protected” from cuts, the City will not be able to simply reduce
expenditures to close the budgetary gap. A combination of cuts and increased
revenue would be required for the City to continue to exist in the long term.

3. Unfunded critical positions

With the continued decline in the number of local volunteer firefighters, the City will
face difficult decisions in the future about the provision of emergency services. The
Preliminary FY27-31 5yrFM&CIP lists 5 full-time Firefighters/EMTs as unfunded in
FY28 due to the inability to grow current revenue streams sufficiently to add these
positions. Staff plans on including in the FY27 Proposed Budget funding to conduct
a feasibility study of adding a non-ad valorem fire department assessment fee to
cover the cost of the department in future years. Voter approval of a non-ad valorum
fire assessment fee would enable the City to add these new positions to ensure

response time to fire and EMS calls for service are responded to in acceptable time
frames.

4. Status of the requested $875,000 State appropriations to offset the cost of the Fire
Department Annex project

Until the Legislature passes a FY27 Budget and the Governor signs it (and any lineitem vetoes are made), the City will not know whether the request is approved or
how much. Therefore, the Preliminary FY27-31 5yrFM&CIP does not contain any
State Appropriations-related revenue for the Fire Department annex project. If
approved, the appropriations amount will be included in the FY27 Proposed Budget.
The presentation to be provided to the City Council and residents at the start of the
workshop will be provided to the City Council prior to the meeting.

FY27 Budget Preparation Calendar

Date
13-Jan-26
28-Jan-26
31-Jan-26
05-06Feb26
24-Feb-26
12-Mar-26
16-18Mar26
24-Mar-26
25-Mar-26
28-Apr-26
30-Apr-26
May
13-May-26
14-May-26
26-May-26
12-Jun-26
17-19Jun26
20-24Jun26

25-26Jun26
26-30Jun26
02-08Jul26
9-Jul-26
10-Jul-26
10-Jul-26
11-24Jul26
28-Jul-26
25-30Jul26
30-Jul-26
31-Jul-26
11-Aug-26
11-Aug-26
09Sep2609Oct26
TBD
TBD
01-10Oct26
27-Oct-26
17-Nov-26

Task
City Council establishes FY27 Budget preparation schedule and workshops dates/times
Department Directors given FY27-31 CIP instructions
Public Works complete assessments of fleet
Individual meetings between City Manager and Department Directors regarding fleet replacement
schedule
City Council FY27 Kickoff Workshop and SWU rate discussion. (Department Directors attendance
required)
Deadline for Department Directors to submit FY27-31 CIP requests
Individual Department Director meetings with Budget team to discuss FY26-31 CIP requests
City Council deadline to decide if they want to notify Brevard County of intent to increase
Stormwater Utility Assessment rate for FY26 (deadline to notify is 31Mar26)
City Manager gives Department Directors instructions and forms for Department Description, Goals,
Objectives, and Performance Measures
City Council FY27-31 5yrFM&CIP Review Workshop (Department Directors attendance required)
Deadline for Department Directors to submit FY27 Department Descriptions, Goals, and Objectives
Asst. to CM meets with individual Department Directors to review Department Descriptions, Goals,
Objectives, and Performance Measures
FY27 Operating Budget Kickoff meeting with Department Directors
MCSJ FY26 YE est. and FY27 Line-item request modular opened and FTE worksheet available to
Department Directors
Council adopts Stormwater Utility Assessment rate for mail out (can also occur on 09Jun26)
Deadline for Department Directors to enter their FY26 YE Est. data and FY27 operating budget
requests into MCSJ and email FTE worksheet to Asst. to CM.
Individual Department Director meetings with Budget team to discuss FY26 Year-end estimated
revenues and expenditures, FY27 Operating Budget requests, and FTE worksheets.
Department Directors to revise budgetary line-items in MCSJ and/or FTE worksheet as needed
As needed, follow-up individual Department Director meetings with Budget team to discuss revised
FY26 Year-end estimated revenues and expenditures, FY27 Operating Budget requests, and FTE
worksheets
Asst. to CM assembles final FTE worksheet for all departments
City Manager adds FY27 CIP projects and tentatively balances FY27 Proposed Budget
Budget line-items and CIP numbers are locked
As needed, City Manager briefings with individual Department Directors regarding FY27 operating
budget
Mailing of Stormwater Utility Assessment increase to property owners
City Manager and Management Analyst draft Transmittal Letter, finalize other sections, and editing.
City Council adopts tentative FY27 Mileage rate
City Manager and Management Analyst print and assembles FY27 Proposed Budget
Submittal of FY27 Proposed Budget to the City Council
Posting of FY27 Proposed Budget on City's website
City Council FY27 Budget Review Workshop(s). (Department Directors required to attend)
FY27 Stormwater Assessment Roll adoption
City Manager, Comptroller, and Management Analyst develop FY27 Approved Budget document
City Council 1st Public Hearing for adoption of FY27 Budget.
City Council 2nd Public Hearing for adoption of FY27 Budget.
City Manager and Management Analyst print and assemble FY27 Approved Budget
City Council 1st Public Hearing for FY27 Year-end Budget Amendment
City Council 2nd Public Hearing for FY27 Year-end Budget Amendment
4/22/2026 4:51 PM

Preliminary FY27-31 Five-Year Financial Model and Capital Improvement Plan
Introduction
The FY25 Budget preparation cycle began the use of a five-year planning window, with a detailed firstyear budget and a list of requested capital and non-capital projects for the four subsequent years, all
contained within an interactive, capable financial model. The FY27-31 five-year financial model and capital
improvement plan (5yrFM&CIP) is easily manipulated to allow decision-makers to instantly see the impact
of proposed changes in projects or revenue assumptions and their corresponding impact on the ending
fund balance of each fiscal year. Specific assumptions that can be easily manipulated at Council workshops
and/or meetings include:
• Change in Ad Valorem Taxes
• Change in Local Option Fuel Tax
• Change in Utility Services Taxes
• Change in Communications & Local Business Taxes
• Change in Franchise Fees
• Change in Building Department Permit Fees
• Change in State Shared Revenue
• Change in Recreation Charges
• Change in Interest and Other Earnings
• Employee pay increases
• Change in health insurance employer premiums
• Change in dental/vision/life insurance employer premiums
• Operating inflationary increase
• Personnel budget percent expended
• Operating budget percent expended
The interactiveness, however, adds complexity to the model that is not easily understood and utilized by
first-time decision makers. The 5yrFM&CIP is not a detailed road map of future revenues and
expenditures, but a planning tool to enable the City Council, residents, staff, and other interested parties
(i.e., grant program reviewers, insurance companies, etc.) to understand the planned direction in which
the City will move in the next few years. The reader should note that the presentation of financial data
within this report is oriented to a multi-year perspective and includes beginning and ending fund balance
figures as opposed to data contained within the “Line-Item Summary” section of the annual budget.
FY27 will continue the common practice of rolling forward uncompleted prior fiscal-year capital project
budgets to the new fiscal year, rather than the historic city practice of re-budgeting funding for a project
year after year until the project is completed. While not technically incorrect, the past practice of rebudgeting the same project could inadvertently lead a reader of the annual documents to believe that the
same item is being planned to be purchased year after year. Staff will list the balance of the budgets for
the existing non-completed projects in the 5yrFM&CIP “FY27 year-end estimate” column and will amend
the FY27 Budget early in the new fiscal year to “roll forward” the budget from FY26 to an amended FY27
Budget. I believe this methodology better reflects how FY27 revenues will be expended.
One of the ironies of financial planning, analysis, and presentation is that the more detailed something is,
the easier it is for the reader to take something out of context. The clearest example of this phenomenon
1

is the number of capital projects in this document.
If the reader adds up the unique projects over the Five-Year "funded" Capital Improvement Projects
Fund
Number
Cost
five-year window, the total is 110 requested
General
78
19,104,667
projects, of which 88 are recommended for
funding. However, if the reader adds up the
Stormwater Utility
10
4,381,700
number of projects listed per year, multi-year
Total:
88
23,486,367
projects get counted more than once, and the
All Funds "funded" Projects
total number of projects recommended for funding
Fiscal
Year
Number
Cost
becomes 143. The tables to the right illustrate this
27*
43
10,238,526
phenomenon.
28
33
6,578,641
29
28
1,640,600
Another example of this complexity is the timing of this
document and the use of “unaudited” FY25 numbers.
30
26
3,046,600
Ideally, the annual audit should be completed before this
31
13
1,982,000
document is published. However, due to uncontrollable
Total:
143
23,486,367
circumstances, FY25 numbers contained in this document * Indicates roll forward projects are included
are “unaudited.” Staff expects a return to a normal audit
timeline in next year’s FY28 Proposed Budget preparation cycle.
Impact of possible property tax reform on the development of this document
Readers of past 5yrFM&CIP documents will notice two significant differences in this year’s preliminary
FY27-315yrFM&CIP: a sizable projected FY27 imbalance of projected expenditures exceeding forecasted
revenues and significantly fewer requested capital projects in the last two years of the planning period.
These differences result from the current heavy workload most department directors face and the
psychological burden of State officials' efforts to gut local government revenue streams and/or force the
consolidation or abolition of small cities. The FY27 Proposed Budget will be balanced, and will be
developed in a way that allows the City Council and staff to quickly cancels capital projects and initiates
downsizing staff if property tax reform passes in a way that prevents the City from continuing current
service delivery levels.
Although some people not well-versed in the City’s budget and finances may disagree, if homesteaded
properties become exempt from paying ad valorem taxes, the City cannot reduce expenditures enough
to balance future budgets. Revenue enhancements will be required if the City is to survive post-tax reform
(assuming homesteaded properties become tax-exempt).
Economic forecast and factors impacting the FY27-31 5yrFM&CIP
• Uncertainty of possible property tax reform
The FY27-31 ad valorem tax receipts forecast assumes no significant property tax reform and a
constant 3.5% annual growth in receipts. This level is significantly lower than historical norms of 5-8%
but recognizes the slowing appreciation of home values in built-out areas of the county. If tax reform
is approved by voters as envisioned by the Florida House of Representatives this year (elimination of
all homesteaded property taxes), approximately $3.9 million, or 48% of receipts, would disappear.
While the City Council could increase the millage rate from the current 5.5099 rate to the maximum
10.0000 rate, such a move would very likely be met with stiff resistance from non-ad valorem property
owners and would require a unanimous vote of the 2027 City Council to enact.

2

•

Uncertainty of the funding of the City’s 2026 State appropriations request
In 2025, the City submitted a $875,000 state appropriations request to the Florida Legislature for
partial funding of the estimated $2.5 million Fire Station annex project. As of the date of this
document, the Florida Legislature had not yet passed a budget for FY27, which will contain all
appropriations. The City will not know if the appropriations request is approved or how much is
approved until the Governor signs the budget and completes his line-item vetoes. Hence, the
preliminary FY27-31 5yrFM&CIP currently does not include any appropriations revenues.

•

Disproportional impact of property valuation growth upon City revenue growth
Unlike many growing cities, Indian Harbour Beach is 99.9% built out and overwhelmingly residential.
Therefore, the City’s ad valorem tax receipts represent a disproportionately higher percentage of
General Fund revenues than other cities. Even if property tax reform does not occur, the City needs
an annual growth rate of 5-6% in ad valorem tax receipts to offset inflationary factors in personnel
costs, insurance, and the cost of goods and services. The FY27-31 planning window is based on not
meeting this threshold. However undesirable, an increase in the percentage of non-homesteaded
residential properties would help alleviate this situation.

•

Continuing impact of the State Constitutional Amendment to increase the minimum wages to $12.98
(tipped) and $15.00 (non-tipped) by FY27
In November 2020, Florida voters approved a constitutional amendment that will raise the minimum
wage each year until FY28, when future increases will revert to CPI. From FY23 through FY25, the City
provided a combined 5.00% increase to employees, split evenly between a COLA and a progression
increase designed to move employees through their respective pay grades. As part of the FY25-27
collective bargaining agreement with the Fraternal Order of Police (FOP), covered employees were
slotted into a formal step pay plan in FY25. Moving all other employees, except the City Manager, into
step plans was previously recommended for FY27 but is now listed as “unfunded.”
An independent salary survey conducted in 2024 led to targeted one-time adjustments for positions
that were most under-market. The City Council also directed staff to address department directors’
pay (identified as the most under-market of all positions) over the next three fiscal years. The FY27
Projected Budget had previously included the third year of the three-year adjustments. Due to fiscal
constraints, this final adjustment is now listed as “unfunded.” A follow-up salary survey is now
planned for FY28 to ensure the pay plan remains competitive.
Due to the financial unsustainability of indefinite 5.00% annual wage increases, FY26 contained an
annual employee increase of only 4.00% (1.00% COLA and a 3.00% step or progression), while FY27’s
increases are recommended at 3.25% and future years’ adjustments are planned at 3.00%. It is very
likely that FOP will not settle for this lower rate of annual increases next year during their contract
negations forcing the City Council to choose among undesirable options (differing rates of increases
for FOP and other employees, reduction in staffing and/or capital improvement projects, or going to
impasse each year with FOP).
Sadly, funding restraints do not permit the City to maintain all pay grades in an equitable distribution
with the rising minimum wage. FY27 will continue to narrow the minimums for the lowest pay grades
to meet the minimum wage law while maintaining equitable maximum rates. Since the majority of
the lowest pay grades are part-time and seasonal positions, the City Manager does not believe the
City will see a negative impact on recruitment as these employees typically do not work long enough
to be concerned with progressing through their respective pay grades. Specifically, the FY27 proposed
3

Employee Pay and Classification Plan will have pay grades one through four with the same minimum
rate ($15.00 per hour) as opposed to the standard 5.00% differential in pay grades.
•

Fleet replacement
The FY27-31 5yrFM&CIP continues the use of an annual comprehensive fleet replacement plan as
begun in FY25. Although very few people outside of City Hall appreciate the new proactive fleet
replacement schedule, said use is critical in terms of transparency and sound financial planning and
management. Current data indicates that, while overall the fleet is in good shape, all departmental
fleets are behind schedule. Increasing the number of replacement vehicles and not retaining the old
vehicles going forward would correct these deficiencies in the long term. However, higher priority
needs (i.e., public safety personnel costs, replacement of a Fire Department ladder truck, etc.) prohibit
increasing the number of vehicle replacements in the next five years.
With the forecasted diminished annual growth in ad valorem tax receipts coupled with possible tax
reform, each department director reassessed their fleet needs to determine the minimum number of
vehicles are being used and the least costly models are purchased in future years. Below is a summary
of the results of the analysis:
• Police Department: no change
• Fire Department: no change
• Public Works Department: elimination of two F-350 trucks in exchange for two F-150 trucks plus
the expansion of utility vehicles to extend the useful economic lifespan of road capable vehicles
• Recreation Department: elimination of one F-250 truck and one F-150 truck in exchange for two
Ford Ranger trucks
These changes will be made in future years when the existing vehicles are scheduled to be replaced.

•

Unfunded and underfunded projects
The major difference between a five-year financial model and a capital improvement plan
(5yrFM&CIP) versus a traditional five-year capital improvement plan (5yr CIP) is that the 5yrFM&CIP
lists anticipated revenues and identifies which projects are “funded” and which projects lack funding.
The FY27-31 5-yrFM&CIP line-item details (fold-out sheets) identify 22 unfunded projects by the gray
shading of the rows.

•

Unfunded critical positions
With the continued decline in local volunteer firefighters, the City will face difficult decisions in the
future about the provision of emergency responses. The Preliminary FY27-31 5yrFM&CIP lists 5 fulltime Firefighters/EMTs as unfunded in FY28 due to the inability to grow current revenue streams
sufficiently to add these positions. Staff plans on including in the FY27 Proposed Budget funding to
conduct a feasibility study of adding a non-ad valorem fire department assessment fee to cover the
cost of the department in future years. Voter approval of a non-ad valorem fire assessment fee would
enable the City to add these new positions to ensure response times to fire and EMS calls for service
are within acceptable time frames.

•

Use of non-recurring revenue sources
One way to maximize the number of capital projects the City can execute in a given fiscal year is to
maximize non-local or recurring revenue sources. Examples in the FY27-31 5yrFM&CIP include the
following:
4

o

Transportation Impact Fees
The City’s transportation impact fees are collected and held by Brevard County until the City
requests their release for eligible transportation enhancement projects. Staff estimates the City
has approximately $25,000 in transportation impact fees held by Brevard County. Although the
preliminary FY27-31 5yrFM&CIP does not contain any additional projects to be funded by this
source, staff is currently developing a cost estimate for a sidewalk capacity expansion project (east
side of School Road – north of Pine Tree Drive) which will be included in the FY27 Proposed
Budget.
An objective for the Public Works Department in FY26 was to enter sidewalk data (location, size,
condition, etc.) into the City’s GIS database, after which staff will analyze the data to determine
the next steps in addressing connectivity and capacity improvements of the sidewalk network.
Due to the uncertainty from possible property tax reform that would likely require staffing
reductions, this objective is on hold until the voters decide the issue in November.

o

Grants and State Appropriations
General Fund
The preliminary FY27-31 General Fund 5yrFM&CIP only identifies projected grant and
appropriations receipts for awarded projects. While staff continues to pursue non-local revenues
whenever possible, listing hypothetical grants and appropriations would greatly distort the
financial forecast to the casual reader. A summary of grants applied for and/or received includes
the following:
Applications submitted:
• Florida Recreation and Development Assistance Program grant to offset the cost of the
Algonquin Sports Complex expansion project (The Florida Legislature did not fund the FRDAP
in 2025, hence staff will resubmit this request for the 2026 cycle with the determination of
award anticipated in Summer 2026)
• State Appropriations request for partial funding of the Fire Station Annex project. The
$875,000 request represents 35% of the project's anticipated cost.
Awarded but not yet completed (and reimbursement received):
• Save our Indian River Lagoon Half-Cent Sales Tax Program $9.1 million grant for the muck
removal project (anticipated execution dates of FY27 and FY28)
• State appropriations of $500,000 for the muck removal project (anticipated execution dates
of FY27 and FY28)
• Florida Department of Environmental Protection grant for a vulnerability assessment study
(completion anticipated by the end of FY26)
• State Appropriations for the City Hall Baffle Box project (completion anticipated in FY26)
Completed and reimbursement received
• State Appropriations for the Gleason Park lake bank stabilization project
• Brevard County Fire Rescue grant to enhance local provision of emergency medical services
• Florida Department of Health grant to enhance local provision of emergency medical services
• Preferred Governmental Insurance Trust safety grant (awards received in FY24 and FY25)

5

•

•
•

Florida Department of Agriculture and Consumer Services’ 2024 Urban and Community
Forestry - Capacity grant for a public tree inventory and creation of a GIS-based database (that
enabled the Tree Preservation Board to develop the Tree Management Plan as mandated by
Ordinance 2023-11)
Florida Department of Environmental Protection ARPA-grant-funded stormwater projects
Firefighters Charitable Foundation grant to implement a community smoke detector program

Stormwater Utility Fund
Due to the single purpose of the Stormwater Utility Fund and single revenue source (i.e.,
assessment fee), projected grants and/or state appropriations are shown to illustrate the
possibility of project execution if said grants/appropriations are received.
Awarded but not yet completed (and reimbursement received):
• Florida Department of Environmental Protection Water Quality grant for the City Hall Baffle
Box project (completion anticipated in FY26)
Five future grants and/or state appropriations are included in the Stormwater Utility Fund fiveyear forecast to offset the cost of the following pollutant loading reduction projects:
• Algonquin Baffle Box (annual reduction 93 lbs. Nitrogen and 16 lbs. Phosphorus) ($6,927/lb.
reduction)
• Ocean Breeze Elementary Exfiltration (annual reduction 79 lbs. Nitrogen and 17 lbs.
Phosphorus) ($2,899/lb. reduction)
• Lyme Bay Exfiltration (annual reduction 148 lbs. Nitrogen and 33 lbs. Phosphorus) ($3,167/lb.
reduction)
• Pine Tree streetscaping bioretention/raingarden (annual reduction 135 lbs. Nitrogen and 20
lbs. Phosphorus) ($3,116/lb. reduction)
• Wimico Drive bioretention/raingarden (annual reduction 90 lbs. Nitrogen and 14 lbs.
Phosphorus) ($5,464/lb. reduction)

6

(This page is intentionally blank to ensure proper pagination.)

7

FY25
Actual

FY26
Amended
Budget

FY26
Year-end
Estimate

Beginning Fund Balance

13,837,612

15,339,766

15,339,766

Revenues
Ad Valorem Taxes
General Government Taxes
Franchise, Permit, and Special Assessment Fees
Intergovernmental Revenue
Charges for Services
Judgements, Fines, and Forfeits
Interest and Other Earnings
Miscellaneous Revenues
Total Revenues
(Dollar change from previous year)
(Percent change from previous year)

7,396,963
1,498,539
1,121,453
1,785,196
388,870
17,805
429,700
56,006
12,694,533
748,245
6.26%

7,866,037
1,385,497
981,875
2,948,705
387,908
13,700
436,000
32,672
14,052,394
(1,172,805)
-7.70%

7,866,037
1,539,431
966,450
2,763,528
411,722
14,700
792,444
32,872
14,387,184
1,692,651
13.33%

Total Resources

26,532,145

29,392,160

29,726,950

Expenditures
Personnel
Operating
Non-Capital Proposals
Capital Outlay
Contingency
(Year-end Rev. over Exp.)
Total Expenditures
(Dollar change from previous year)
(Percent change from previous year)

6,477,067
2,559,318
N/A
2,155,994
N/A
11,192,379
597,427
5.64%

7,758,496
2,822,038
N/A
5,868,057
77,156
N/A
16,525,747
1,205,548
7.87%

7,379,067
2,869,992
N/A
5,781,687
77,156
N/A
16,107,902
4,915,523
43.92%

Revenues minus Expenditures

1,502,154

(2,473,353)

(1,720,718)

Revenues minus Expenditures
(with planned use of Fund Balance)

2,341,644

(1,672,126)

(919,491)

Ending Fund Balance
Pre-Paids/Committed
Cash Reserves
Emerg./Hurricane Reserves
Building RR&B Reserves
Undesignated Fund Balance
Total Ending Fund Balance

596,612
2,982,007
3,693,485
801,227
7,266,435
15,339,766

N/A
3,517,038
5,453,496
3,895,880
12,866,414

N/A
3,407,651
5,315,608
4,895,789
13,619,048

144.98%

119.02%

125.99%

General Fund

Fund Balance
(Percent of subsequent year's personnel and operating
budgets. FY31 is based on FY31 Budget numbers.)

8

FY27
Proposed
Budget

FY27
Year-end
Estimate

FY28
Proj.
Budget

FY29
Proj.
Budget

FY30
Proj.
Budget

FY31
Proj.
Budget

13,619,048

13,619,048

12,361,823

11,797,570

11,882,558

11,684,181

8,149,358
1,573,613
973,050
7,394,194
411,727
14,700
400,000
27,872
18,944,514
4,892,120
34.81%

8,149,358
1,573,613
973,050
7,644,194
411,727
14,700
400,000
27,872
19,194,514
4,807,330
33.41%

8,434,585
1,589,756
993,908
4,319,735
427,110
14,700
360,000
28,000
16,167,793
(2,776,721)
-14.66%

8,729,796
1,606,412
1,015,286
1,053,017
427,110
14,700
360,000
28,000
13,234,322
(2,933,471)
-18.14%

9,035,339
1,623,595
1,037,200
1,055,591
427,110
14,700
360,000
28,000
13,581,535
347,213
2.62%

9,351,576
1,641,316
1,059,661
1,058,217
427,110
14,700
360,000
28,000
13,940,579
359,044
2.64%

32,563,562

32,813,562

28,529,616

25,031,892

25,464,093

25,624,760

7,777,920
3,032,084
103,393
9,438,526
150,000
N/A
20,501,922
3,976,176
24.06%

7,588,377
2,971,442
103,393
9,638,526
150,000
N/A
20,451,739
4,343,836
26.97%

8,159,023
3,062,405
126,978
5,498,641
150,000
(265,000)
16,732,046
(3,769,876)
-18.39%

8,443,553
3,093,029
130,152
1,490,600
150,000
(158,000)
13,149,334
(3,582,712)
-21.41%

8,775,346
3,123,959
133,406
1,760,200
150,000
(163,000)
13,779,911
630,577
4.80%

9,125,703
3,155,199
136,741
716,700
150,000
(169,000)
13,115,343
(664,569)
-4.82%

(1,557,409)

(1,257,225)

(564,253)

84,988

(198,377)

825,236

(307,409)

(7,225)

N/A

N/A

N/A

N/A

N/A
3,650,921
6,765,634
1,645,084
12,061,639

N/A
3,568,360
6,749,074
2,044,389
12,361,823

N/A
3,794,474
5,521,575
2,481,521
11,797,570

N/A
3,899,522
4,339,280
3,643,756
11,882,558

N/A
4,020,295
4,547,371
3,116,515
11,684,181

N/A
4,147,322
4,328,063
4,034,033
12,509,418

107.49%

107.15%

102.26%

99.86%

95.14%

101.86%

9

Introduction
As a built-out community, the City historically experienced slow but steady growth in General Fund total
revenues, except when one-time grant funds were received or negative economic shocks occurred (e.g.,
recessions, pandemics, etc.).
The five-year decline of $446,605 or
3.10% in revenues is projected with
a low of $13,234,322 in FY29 to a
high of $19,194,514 in FY27 (with
spikes in FY27 and FY28 due to
grants and appropriations related to
the planned muck removal project)
as illustrated to the right (chart
includes one-time monies). When
one-time
grant
monies
are
removed, the five-year change
grows to $1,281,423 or 10.12%,
primarily due to forecasted growth
in net property tax receipts.
Changes from the FY26-30 Five-Year Financial Model and Capital Improvement Plan (i.e., FY26 Approved
Budget)
While minor changes from the FY26 Approved Budget are to be expected, this document includes
significant changes driven by internal and external factors. The following is a summary of changes to the
General Fund, which are detailed later in this section:
Revenues changes
• Decreases in the growth rate of Ad Valorem Taxes
• Increases in General Government Taxes
• Increases in Intergovernmental Revenue (grants)
• Decreases in Interest and Other Earnings
Expenditure changes
• Decrease in employee salaries and wages in FY27 due to the transition of dispatch services to the
Brevard County Sheriff’s Office
• Change in timing of grant-funded Muck removal project from FY29 and FY30 to FY27 and FY28
• Projected double-digit increases in employee health insurance premiums over the five-year forecast
• Increased liability insurance in FY27 due to an increase in sovereign immunity caps
• Decreases in the recommended employee pay increases over the five-year forecast
Historical changes in major revenue streams and future growth assumptions are listed below:

10

Revenues/Sources
• Ad Valorem Taxes
FY27 net receipts of
$8,149,357
are
projected
to
be
$2,265,033 or 38.49%
(7.70% average annual
change) higher than
FY22 actuals, primarily
due to growth in
property valuations,
while being offset by
annual rate reductions
since
FY23,
as
illustrated in the chart
to the right.
The preliminary FY27-31 5yrFM&CIP assumes a FY27 mileage rate slightly lower than the current
5.5099 rate that will increase net tax receipts by $283,321, or 3.60%, from the FY26 Budget. While
decreasing the millage rate during a period of fiscal tightness may sound counterproductive, given the
likely focus on millage rates by proponents of property tax reform, a decrease for the 5th straight year
would help communicate the City’s sensitivity to rising tax bills that are largely the result of increasing
property valuations.
Projected FY31 net receipts of $9,351,576 are $1,485,539 or 18.89% higher than the FY26 Budget.
Annual future increases in receipts are projected at 3.50% per year. Continuation of less than 5.00%
growth in net receipts will necessitate significant changes to the City’s employee compensation
program, as growth in wages, health insurance, and Police retirement contributions would exceed the
additional revenue generated by property taxes in future years.
•

General Government Taxes
FY27
receipts
of
$1,573,613 are projected
to be $262,944 or 20.06%
higher than FY22 actuals,
primarily due to growth
in the utility service tax
receipts, as illustrated in
the chart to the right.
Forecasted for FY27 is an
increase of $34,182 or
2.22% in receipts from
the
FY26
year-end
estimated receipts due to
continued growth in
utility
service
tax
receipts.
11

Projected FY31 receipts of $1,641,316 are $101,885 or 6.62% higher than FY26 year-end estimated
receipts. Listed below are projected changes in componential revenue streams:
Local Option Fuel Tax
o FY28-31: No change
Utility Services Taxes
o FY28-31: 2.50% each year
Communications & Local Business Taxes
o FY28-31: -1.00% each year
Casualty Insurance Premium Tax
o FY28-31: No change
•

Franchise, Permit, and
Special Assessment Fees
FY27 receipts of $966,450
are projected to be $30,536
or 3.24% higher than FY22
actuals, due primarily to
growth in franchise fees of
$54,541 or 7.39% over the
five years, while being offset
by $31,966 or 18.72% lower
Building Department fees.
Forecasted for FY27 is a
$6,600, or 0.68%, increase
in receipts from FY26,
driven by continued growth
in franchise fees, while
other revenues are projected to remain relatively constant.
Projected FY31 receipts of $1,059,661 are $93,211 or 9.64% higher than FY26 year-end estimated
receipts. Listed below are projected changes in componential revenue streams:
Franchise Fees
o FY28-31: 2.50% annual growth
Vacation Rental & Miscellaneous Fees
o FY28-31: 2.50% annual growth primarily due to anticipated growth in vacation rental registration
fees
Building Department Permit Fees
o FY28-31: No change

12

•

Intergovernmental Revenue
FY27
receipts
of
$7,394,194
are
projected
to
be
$6,313,965, or 584.50%
higher
than
FY22
actuals, primarily due
to muck removal grant
receipts in FY27 that
are offset by continued
declines in State Shared
Revenues, which are
dispersed based on
population.
After
removing the one-time
revenue, the five-year
change is a decrease of
$31,359, or 2.90%.
Absent one-time grant
receipts,
FY27
is
forecasted for a $5,670, or 0.54%, increase in receipts from FY26.
Projected FY31 receipts, sans one-time grant receipts, of $1,058,217 are $15,867 or 1.52% higher than
FY26 year-end estimated receipts. Listed below are projected changes in componential revenue
streams:
Grants
o One-time receipts anticipated in FY27 and FY28
State Shared Revenue
o FY28-31: No change
Local Government
Revenue
o FY28-31: No
change
Police Grants & Shared
Revenue
o FY28-31: 2.00%
annual increases

•

Charges for Services
FY27
receipts
of
$411,727 are projected
to be $110,028, or
36.47% higher than
FY22 actuals, due to
13

increases in recreation fees and the implementation of non-resident paid parking at the beach parks.
FY27 is forecast to be virtually the same as the projected FY26 year-end estimate, with a $5, or 0.001%,
increase in receipts.
Projected FY31 receipts of $427,110 are $15,388 or 3.74% higher than FY26 year-end estimated
receipts. Listed below are projected changes in componential revenue streams:
Recreation Charges
o FY28:
5.00% increase (assumes increase in fee schedule)
o FY29-31: No change
Other Charges
o FY28-31: No change
•

Interest and Other Earnings
FY27 receipts of $400,000
are projected to be
$329,135, or 464.45%
higher than FY22 actuals,
primarily due to more
aggressive (yet secure)
investments. The spikes in
receipts and subsequent
decline are the result of the
timing
of
investment
maturities and accounting
standards for recognizing
interest income.
Projected FY30 receipts of
$360,000 are $432,444 or
54.57% lower than FY26 year-end estimated receipts due to a spike in investment maturities in FY26
and the exhaustion of ARPA monies in FY26. When compared with average annual receipts from FY23
through projected FY26, projected FY31 receipts are $249,262, or 40.91% lower.

Expenditures
While most residents view the City of
Indian Harbour Beach as a full-service city,
the provision of water and wastewater
services by the City of Melbourne and
Brevard County distorts the normal
distribution of expenditures among the
largest
categories
of
personnel,
operating, and capital outlays. Projected
FY27 total expenditures of $20,501.922
are projected to be $10,043,933 or
96.04% higher than FY22 actuals,

General Fund FY27 Projected Expenditures
Operating,
14.65%

Personnel,
37.57%

14

Capital,
46.56%

Non-Capital
projects, 0.50%

primarily due to one-time grant or fund balance-funded projects in FY27, plus inflationary pressures, and
modest growth in staffing and services. When grant-funded projects and fund balance-funded projects
are removed from the equation, the five-year increase is only $2,447,759, or 23.41%.
Projected FY27 personnel costs of
FY26
FY27
Difference
$7,777,920 are 37.57% of all budgeted Personnel
57.95%
37.57%
-20.38%
expenditures, with capital costs being the Operating
20.15%
14.65%
-5.50%
largest category at 46.56%. The table to the Capital
20.21%
46.56%
26.35%
right illustrates how one-time grants and Non-Capital
use of fund balance projects ($7,596,174 in projects
0.00%
0.50%
0.50%
FY27) are temporarily skewing the normal Contingency
1.69%
0.72%
-0.97%
percentages. A return to the normal,
personnel-dominated distribution will occur in FY29 once the multi-year grant-funded muck removal
project is completed.
FY31 Budgeted total expenditures of $13,115,343 are $3,410,404 or 20.64% lower than FY26 estimated
year-end expenditures. When FY26 use-of-fund balance project and grant-funded project expenses are
removed, the five-year growth is $1,106,628, or 8.62%. Total expenditures are projected from a low of
$13,115,343 in FY31 to a high of $20,501,922 in FY26. Specific elements include:
•

•
•
•

•
•

Growth in employee salaries/wages
o FY27: 0.25% COLA and 3.00% step/progression increase
o FY28-31: 3.00% combined annual increase (split between a COLA and step/progression is to be
determined)
Growth in employee health insurance premiums paid by the City
o FY27: 20.00%
o FY28-31: 10.00% annually
79.16 recurring FTE positions
5.82 Full-time equivalent (FTE) additional positions in FY27 for a new total of 80.07 FTEs)
o 0.50 FTE Exempt Communications Manager (6 months to fully fund the position added in the
second half of FY26) to address unmet community engagement needs
o 0.41 FTE part-time Fire Department Maintenance Specialist positions to fully fund part-time
program began in FY25 to address equipment and facility maintenance needs and to allow
volunteer firefighters to focus on training and calls for service
Operating expenses inflationary assumptions
o FY27: 3.00%
o FY28-31: 1:00%
78 capital projects recommended for funding (when multi-year projects are counted as a single
project), while 122 projects are counted per fiscal year.

Financial Outlook
FY25 ended (and FY26 began) with an estimated fund balance of $15,339,766 (unaudited). FY26 is
projected to end with a fund balance of $13,619,048, which equates to 125.99% of fund balance. The
percentage of fund balance is calculated as the total fund balance percentage of the subsequent year's
personnel and operating budgets. FY31’s fund balance is calculated based on FY31 Budget numbers.

15

FY27 is projected to end with a
fund balance of $12,361,823,
which equates to 107.15% of
the fund balance. The
decrease in cash or cash
equivalents is primarily due to
the planned use of fund
balance to fund the Fire
Station Annex project. The City
is
requesting
a
State
Appropriation of $875,000 to
reduce the use of fund balance
in FY27. Until the State
Appropriation request is
approved, said revenue will
not be included in the City’s
5yrFM&CIP. Since the City does not have a minimum fund balance policy, this changing percentage may
be of interest to statisticians, but it does not have any practical implications for the City.
The further decrease in fund balance amount and percentage in FY28 is due to total expenditures
projected to exceed total revenues by $564,253, primarily because the third-year funding for the
replacement Fire Department Ladder truck project ($1,000,000 projected in FY28) is expected to exceed
total revenues. While the remaining out years currently show relatively modest changes in fund balance,
these numbers are probably unrealistic, as the pending property tax reform discouraged department
directors from submitting the usual number of capital project requests for these years. Realistically, FY29
through FY31 would likely have large deficits, with total expenditures exceeding total revenues, as
projected annual revenue growth lags operating projected expenditure growth, assuming a constant
capital project budget.

16

(This page is intentionally blank to ensure proper pagination.)

17

Stormwater Utility Fund

FY25
Actual

FY26
Amended
Budget

Beginning Fund Balance

554,498

538,379

538,379

Revenues
Assessments
Discount for early payment
Grants proceeds
Misc.
Total Revenues
(Dollar change from previous year)
(Percent change from previous year)

334,462
(12,344)
830
322,948
101,808
46.04%

84,334
426,309
(13,000)
575
413,884
81,421
24.49%

0.2466
426,309
(13,000)
575
413,884
90,936
28.16%

Total Resources

877,446

952,263

952,263

Expenditures
Operating
New Non-Capital Proposals
Capital Outlay
Reserves
Total Expenditures
(Dollar change from previous year)
(Percent change from previous year)

3,428
50,348
285,291
339,067
193,448
132.85%

19,500
27,882
700,153
104,384
851,919
312,456
57.92%

19,500
27,882
1,160,000
1,207,382
868,315
256.09%

Revenues minus Expenditures

(16,119)

(438,035)

(793,498)

Ending Fund Balance
Pre-Paids/Committed
Undesignated Fund Balance
Total Ending Fund Balance

538,379
538,379

100,344
100,344

(255,119)
(255,119)

6.00
72
24

7.50
90
18

7.50
90
18

Monthly assessment rate
Annual rate
Annual change in assessment rate

18

FY26
Year-end
Estimate

FY27
Proj.
Budget

FY27
Year-end
Estimate

FY28
Proj.
Budget

FY29
Proj.
Budget

FY30
Proj.
Budget

FY31
Proj.
Budget

(255,119)

(255,119)

139,311

(27,975)

204,240

31,539

425,700
(12,345)
600,000
575
1,013,930
600,046
144.98%

425,700
(12,345)
600,000
575
1,013,930
600,046
144.98%

567,600
(16,460)
377,500
575
929,215
(84,715)
-8.36%

567,600
(16,460)
575
551,715
(377,500)
-40.63%

709,500
(20,576)
440,700
575
1,130,200
578,485
104.85%

709,500
(20,576)
557,650
575
1,247,150
116,950
10.35%

758,811

758,811

1,068,525

523,740

1,334,439

1,278,689

19,500
350,000
369,500
(482,419)
-56.63%

19,500
600,000
619,500
(587,882)
-48.69%

16,500
1,080,000
1,096,500
727,000
196.75%

19,500
150,000
150,000
319,500
(777,000)
-70.86%

16,500
1,286,400
1,302,900
983,400
307.79%

16,500
1,265,300
1,281,800
(21,100)
-1.62%

644,430

394,430

(167,285)

232,215

(172,701)

(34,651)

389,311
389,311

139,311
139,311

(27,975)
(27,975)

204,240
204,240

31,539
31,539

(3,111)
(3,111)

7.50
90
-

7.50
90
-

10.00
120
30

10.00
120
-

12.50
150
30

12.50
150
-

19

Stormwater Utility Fund
In 1992, the City adopted a municipal Stormwater Utility Code and a non-ad valorem tax program, as
authorized by Florida Statutes 403.0893, to fund citywide stormwater improvement projects to reduce or
eliminate pollutants entering the Indian River Lagoon. The stormwater utility rates have only been
increased three times since 2007 (in 2008, 2024, and 2025). With the gradual erosion of purchasing power
due to inflation and state mandates to reduce pollutant loading of the Indian River Lagoon, the City
Manager does not believe increasing the rate every 10-15 years is attainable. The City’s current rate is the
6th-lowest among Brevard municipal stormwater assessments and the lowest among beachside
communities with populations over 5,000.
On March 28, 2026, the City Council decided not to seek a rate increase for FY27.
Revenues
The five-year growth of
$833,266, or 201.33%, in total
revenues is projected from the
low of $413,884 in FY26 to the
high of $1,247,150 in FY31, as
illustrated to the right (the chart
includes
one-time
grant
monies). After removing onetime grant receipts, the fiveyear growth in total revenues is
$689,500, or 66.59%. The
changes in specific revenue
streams are listed below:
• Assessments
Gross receipts are projected to increase by
ERU
$283,191 or 66.43% from the FY26 year-end
Gross
estimate to FY31 due to recommended increases Fiscal
in the rate in FY28 and FY30, as illustrated to the Year Monthly Annual Receipts
7.50
90
426,309
right. Although no one likes their taxes to go up, 26
426,309
7.50
90
implementing increasingly costly nutrient- 27
10.00
120
568,412
reduction projects, along with a preventive 28
maintenance program started in FY26, will not be 29
10.00
120
568,412
possible without revenue enhancements. Due to 30
12.50
150
710,515
state law, the City is required to mail notices of 31
710,515
12.50
150
the proposed increase each year, so there will be
no surprises for property owners who do not normally attend or watch Council meetings.
•

Increase
from FY26
N/A
0
142,103
142,103
284,206
284,206

Grant receipts
To minimize assessment rate increases, the City aggressively seeks state and local grant funding to
leverage local revenue purchasing power. The City currently has grant and a state appropriations to
offset the FY26 City Hall baffle box project. Said grant receipts are expected in FY27 and are estimated
at $600,000. While not guaranteed, the City forecasts five additional grants for the following projects
over the next five years:
20

o
o
o
o
o

$377,500 for the FY28 planned Algonquin Baffle Box project (annual reduction 93 lbs. Nitrogen
and 16 lbs. Phosphorus)
$144,000 for the FY30 planned Ocean Breeze Elementary Exfiltration project (annual reduction
79 lbs. Nitrogen and 17 lbs. Phosphorus)
$296,700 for the FY30 planned Lyme Bay Exfiltration (annual reduction 148 lbs. Nitrogen and 33
lbs. Phosphorus)
$256,200 for the FY31 planned Pine Tree streetscaping bioretention/raingarden project (annual
reduction 135 lbs. Nitrogen and 20 lbs. Phosphorus)
$301,450 for the FY31 planned Wimico Drive bioretention/raingarden project (annual reduction
90 lbs. Nitrogen and 14 lbs. Phosphorus)

Expenditures
Prior to FY23, the primary use of expenditures was the multi-phased Big Muddy Canal seawall
replacement project, small emergency projects, and routine maintenance. Although a worthy
replacement project, the Big Muddy Canal seawall replacement does not help the City meet the 2030 and
2035 state-mandated pollutantloading reduction targets. Additionally, in recent years, pipe failures have
required unbudgeted replacement projects. Given the age of the City’s infrastructure, more failures are
expected in the coming years. In FY26, the City began budgeting funds for closed-circuit videoing of
stormwater pipes, slip lining of pipes with minor problems, and contingency funding to address unplanned
pipe failures.
The five-year growth of
$74,418, or 6.16%, in total
expenditures
includes
significant
annual
variations
due
to
anticipated grant-funded
capital projects in FY28,
FY30, and FY31. Over the
five years, the lowest
expenditures
are
forecasted for FY29 with
$319,500, to the highest in
FY30 with $1,302,900, as
illustrated to the right.
When one-time monies
(i.e., use of fund balance
and/or
grants/state
appropriations)
are
removed, the five-year
growth in expenditures mirrors the five-year growth in total revenues of $689,500, or 66.59%. Significant
future expenditures are listed below:
•

New non-capital proposals
o $150,000 in FY29 to design future pollutant loading reduction projects

21

•

Capital outlay
Maintenance and Repair
o Annual expenditures to fund preventive maintenance of stormwater pipes, video inspections, and
slip-lining
 FY27-31: $100,000 annually with an additional $75,000 rolled into FY27 from FY26. Staff
plans to use these funds every other year to minimize the vendor's mobilization costs.
o Annual expenditures to fund repairs of stormwater pipe failures
 FY27-31: $50,000 annually
Non-pollutant loading reduction projects
o FY27-28: $325,000 over two years to complete the Big Muddy seawall replacement project
Pollutant loading reduction projects (partial grant funding is assumed)
o FY28:
$755,000 to construct a baffle box at Algonquin Sports Complex (annual reduction 93
lbs. Nitrogen and 16 lbs. Phosphorus)
o FY30:
$593,400 to construct an exfiltration system in Lyme Bay (annual reduction 148 lbs.
Nitrogen and 33 lbs. Phosphorus)
o FY30:
$288,000 to construct an exfiltration system at Ocean Breeze Elementary School
(annual reduction 79 lbs. Nitrogen and 17 lbs. Phosphorus)
o FY31:
$512,400 to construct the Pine Tree streetscaping bioretention/raingarden (annual
reduction 135 lbs. Nitrogen and 20 lbs. Phosphorus)
o FY31:
602,900 to construct the Wimico Drive bioretention/raingarden (annual reduction 90
lbs. Nitrogen and 14 lbs. Phosphorus)

Financial Outlook
FY26 is estimated to have begun the year with a fund balance of $538,379 (unaudited number) and is
projected to end with a total fund balance deficit of $255,119, due to the anticipated completion of the
City Hall baffle box project in FY26, while the grant reimbursement will occur in FY27. Pending
confirmation from the auditors, staff plans to budget a loan from the General Fund to the Stormwater
Utility Fund in the last FY26 Budget amendment, and then add a corresponding payback interfund transfer
in the FY27 roll-forward budget amendment to address this timing issue.
The years from FY28 through FY31 are forecasted to exhibit a predictable oscillation: a surplus the year
before a major capital project, followed by low ending fund balances during the years of major capital
project execution. The reader should note that, due to the nature of a special revenue fund (limited
funding sources with restricted expenditures), there is no minimum fund balance policy.
American Rescue Plan Act (ARPA) Fund
The American Rescue Plan Act of 2021 allocated funds to local governments (passed through the states)
to facilitate recovery from the COVID-19 pandemic. ARPA allocated $7,105,927,713 to the State of Florida
for metropolitan cities, non-entitlement units of local government, and counties. The City received two
disbursements totaling $4,285,786 (one in FY21 and one in FY22), for a total of $ 2,142,893. ARPA monies
have restricted uses and were required to be awarded no later than December 31, 2024, and expended
no later than December 31, 2026.
As all funding was obligated at the end of December 2024 and is projected to be expended by the end of
2026, the five-year financial model summary and analyses presented previously are omitted from this
document. This fund will be deactivated in FY27 after the FY26 audit is completed.
22

Summary of Projects
The Citywide (combined General Fund
and Stormwater Utility Fund) FY27-31
5yrFM&CIP contains 110 unique
requested projects (excluding noncapital projects), with 88 funded
capital projects over the five years,
totaling $23,486,367. Of this amount,
$9.600,000 or 40.87% of total costs is
for the one-time muck removal
project in FY27 and FY28, of which
approximately $9.6 million is grantfunded.

FY27-31
Capital Improvement Projects Cost
12,000,000
10,000,000
8,000,000
6,000,000
4,000,000
2,000,000
Fiscal Year
General

General (roll forward)

However, when the projects are
Stormwater (roll forward)
SWU
counted per year, multi-year or
recurring projects skew the numbers
upwards. Neither summation method is wrong; each is correct from a specific perspective.
Starting below and continuing on the following pages, the list of funded projects per fiscal year is
presented in an easy-to-read format and provides concise justifications for each project. The reader
should note that the projects are listed in order of cost per year, not by their appearance in the detailed
FY27-31 5yrFM&CIP, which can be found starting on page D - 37.
FY27 Project Details
General Fund Projects
Muck removal project ($9.6M in grants)
FY27 proposed $6,346,174 first-year funding for a two-year 100% granted project to remove muck from
identified waterways to reduce nutrient loading of the Indian River lagoon.
Fire Station Annex
FY27 proposed $1,250,000 funding to complete the construction of an annex structure adjacent to the
Fire Station. The total estimated cost of the project is $2,500,000.
Replacement Fire Department 75' ladder truck (year two of three funding)
FY27 proposed $400,000 funding to ultimately accumulate $1,600,000 by FY28 to replace the Fire
Department’s ladder truck that has reached the end of its useful life. This project does not add to the
fleet.
Road milling/repaving
FY27 proposed $242,600 project to continue the ongoing local road paving and milling project.
Repave the Gleason Park pathway
FY27 proposed $160,000 project to repave the asphalt walking path at Gleason Park.

23

Replacement Police vehicles (3)
FY27 proposed $151,500 project to replace vehicles purchased in 2015, 2019, and 2020 per the FY27 fleet
replacement schedule. This project does not add to the fleet.
Replacement mobile & portable radios
FY27 proposed $100,500 first-year funding for a two-year project to replace the Fire Department's
communication equipment.
Replacement main pavilion at Millennium Beach Park
FY27 proposed $100,000 project to replace pavilions at Millennium Beach Park.
Replacement body-worn cameras
FY27 proposed $89,677 project to replace the body cameras for City Police Officers.
Public Works contingency for unforeseen replacement/repair projects (new)
FY27 proposed $75,000 funding for the unforeseen replacement or repair of essential City assets.
Replacement playground unit in NE Gleason Park
FY27 proposed $65,000 project to replace the children's playground on the northeast side of Gleason Park.
Replacement firefighter gear
FY27 proposed $64,300 project to fund the ongoing replacement of the current firefighter gear with
equipment that meets Federal and State fire standards.
Replacement Police vehicle equipment
FY27 proposed $54,000 project to equip vehicles with radars, lights, tints, prisoner seats, etc. (excludes
radio and in-car camera).
Additional (3) utility vehicles (new)
FY27 proposed $35,000 project to add three (3) Public Works Department utility vehicles to the City’s
fleet.
Fire Station renovations
FY27 proposed $30,000 project to continue the renovations to Fire Station 56, which began in FY24.
Replacement Police radios
FY27 proposed $28,000 project of an ongoing radio replacement plan to replace police car radios and pack
sets.
Replacement Millennium pavilions
FY27 proposed $25,800 project to replace the current structures that are at the end of their useful
economic life.
Replacement Gleason Park gazebos
FY27 proposed $25,800 project to replace the structures that are at the end of their useful economic life.

24

Paving and sidewalk miscellaneous improvements
FY27 proposed $25,000 ongoing project for minor transportation-related repairs or improvements within
the City.
Replacement (3) 48' mowers
FY27 proposed $25,000 project to replace commercial lawn mowers used by the Public Works
Department.
Replacement Pool awnings
FY27 proposed $16,500 project to replace the current shade canopies in the pool area.
Renovate the Recreation Center office and front window area (new)
FY27 proposed a $13,000 project to address maintenance issues and refresh the semi-public-facing area
of the building.
Replacement ADA pool assist chair
FY27 proposed $11,000 project to replace the mechanical chair that enables people with mobility
impairments to enter and exit the pool.
Replacement recirculation pump and motor (new)
FY27 proposed $11,000 project to replace the pump and motor for the Recreation Center’s pool that
recirculates the water through the necessary treatment system.
Variable frequency drive for pool pump
FY27 proposed $10,775 project to replace the motor drive that controls speed and torque by varying the
frequency of the input electricity.
Replacement Playground awnings
FY27 proposed $10,000 project to replace units that are at the end of their useful economic life.
Park improvements: fencing & benches
FY27 proposed $10,000 project as part of an ongoing initiative to replace park fencing and benches with
more durable, appealing units made from sustainable materials.
Replacement Pool pump
FY27 proposed $10,000 project to replace the pump that circulates water throughout the pool.
Replacement Pool cell stack (new)
FY27 proposed $9,000 project to replace the cell stack that disinfects the pool water.
Replacement Recreation Center meeting room A/C
FY27 proposed $8,000 project to replace the designated space with a new functional A/C unit.
Vision Zero pedestrian safety improvements (TBD)
FY27 proposed $7,900 to fund projects that improve pedestrian safety in the City.

25

Replacement lifeguard chairs (new)
FY27 proposed $6,000 project to replace the current lifeguard chairs, which have reached the end of their
useful life.
License plate reader (recurring costs)
FY27 proposed $6,000 project to expand the Police Department license plate reader program. The
cameras are accessed only during investigations.
Replacement restroom door locks at Bicentennial Beach Park (new)
FY27 proposed $6,000 to replace the door locks securing the restrooms at Bicentennial Beach Park.
Replacement Pool lane lines
FY27 proposed $5,000 project to replace the pool lane lines that have exceeded their useful economic
life. This is the first year of a two-year project.
Replacement network switch
FY27 proposed $5,000 project to complete a two-year initiative to replace the City’s network switch that
provides internet to City electronic devices.
General Fund Roll Forward from FY26
Replacement Fire Department 75' ladder truck (year one of three funding)
$200,000 funding to ultimately accumulate $1,600,000 by FY28 to replace the Fire Department’s ladder
truck that has reached the end of its useful life. This project does not add to the fleet.
Stormwater Utility Fund Projects
Big Muddy seawall replacement
FY27 proposed $150,000 project to continue the multi-year phased replacement of the seawall on City
property.
CCTV Inspection of pipes/slip lining of pipes
FY27 proposed $100,000 project to continue a multi-year process of video inspecting stormwater pipes
and slip lining pipes with visible defects (i.e. an internal trenchless pipe rehabilitation technique where a
new, smaller-diameter pipe [the liner] is inserted into an existing, larger-diameter pipe, and the space
between is grouted to restore structural integrity, offering a cost-effective and less disruptive alternative
to full pipe replacement).
Pipe Repairs - TBD
FY27 proposed $50,000 project to fund a replacement project as a result of unexpected pipe failures.
School Road drainage repairs
FY27 proposed $50,000 project to complete the FY26 project.
Stormwater Utility Fund Roll Forward from FY26
School Road drainage repairs
$175,000 project to address drainage issues along School Road.

26

CCTV Inspection of pipes/slip lining of pipes
$75,000 project to continue a multi-year process of video inspecting stormwater pipes and slip lining pipes
with visible defects (i.e. an internal trenchless pipe rehabilitation technique where a new, smallerdiameter pipe [the liner] is inserted into an existing, larger-diameter pipe, and the space between is
grouted to restore structural integrity, offering a cost-effective and less disruptive alternative to full pipe
replacement).
FY28 Project Details
General Fund Projects
Muck removal project ($9.6M in grants)
FY28 proposed $3,269,241 second-year of a two-year 100% grant funded project to remove muck from
identified waterways to reduce nutrient loading of the Indian River lagoon.
Replacement Fire Department 75' ladder truck (year two of three funding)
FY28 proposed $1,000,000 funding to complete the $1,600,000 project to replace the Fire Department’s
ladder truck that has reached the end of its useful life. This project does not add to the fleet.
Road milling/repaving
FY28 proposed $252,300 project to continue the ongoing local road paving and milling project.
Resurface Pool
FY28 proposed $175,000 project to resurface the pool at the Recreation Center.
Replacement Police vehicles (three)
FY28 proposed $155,300 project to replace vehicles purchased in 2016, 2021, and 2021 per the FY27 fleet
replacement schedule. This project does not add to the fleet.
Replacement mobile & portable radios
FY28 proposed $80,000 project to continue replacing Fire Department communication equipment over
two years.
Public Works contingency for unforeseen replacement/repair projects (new)
FY28 proposed $75,000 funding for the unforeseen replacement or repair of essential City assets.
Phone system upgrade (new)
FY28 proposed $65,000 project to update the City’s phone system to meet current performance and
security standards.
Replacement Police vehicle equipment
FY28 proposed $55,400 project to equip new vehicles with radars, lights, tints, prisoner seats, etc.
(excludes radio and in-car camera).
Replacement of the 2010 Ford F350 truck with an F-150 truck
FY28 proposed $36,900 project to replace a 2010 Public Works truck. This project does not add to the
fleet.

27

Replacement of the 2011 Ford F350 truck with an F-150 truck
FY28 proposed $36,900 project to replace a 2010 Public Works truck. This project does not add to the
fleet.
Replacement SCBA packs
FY28 proposed $32,500 project to fund the ongoing replacement of SCBA bottles that meet fire equipment
standards.
Replacement Police radios
FY28 proposed $30,000 project of an ongoing radio replacement plan to replace the main dispatch console
to meet Brevard County’s requirements. (This will be revised in the FY27 Proposed Budget as the dispatch
console will no longer be needed after dispatch services are transferred to the Brevard County Sheriff’s
Office in June 2026).
Replacement Millennium pavilions
FY28 proposed $26,400 project to replace the current structures that are at the end of their useful
economic life.
Replacement Gleason Park gazebos
FY28 proposed $26,400 project to replace the structures that are at the end of their useful economic life.
Paving and sidewalk miscellaneous improvements
FY28 proposed $25,600 ongoing project for minor transportation-related repairs or improvements within
the City.
Fire Station Renovations
FY28 proposed $20,000 project to complete renovations to Fire Station 56, which began in FY24.
Additional Pool cell stack controller (new)
FY28 proposed $20,000 project to add a second computer to run cell stacks simultaneously.
Replacement server
FY28 proposed $16,000 project to replace a server with a larger model more suited for the City’s security
and functional needs.
Replacement firefighter gear
FY28 proposed $15,700 project to fund the ongoing replacement of the existing firefighter gear with
equipment that meets Federal and State fire standards.
Replacement server backup appliance
FY28 proposed $15,000 project to replace the City’s server backups that are a part of the IT department’s
critical infrastructure and cybersecurity plan.
Replacement fire hose
FY28 proposed $10,900 project to fund the ongoing hose replacement that meets fire equipment
standards.

28

Replacement playground awnings
FY28 proposed $10,000 project to replace units that will have exceeded their useful economic life.
Vision Zero pedestrian safety improvements (TBD)
FY28 proposed $8,100 to fund projects that improve pedestrian safety in the City.
Firewall upgrades
FY28 proposed $8,000 project that enhances the City’s network firewall, further protecting resident
information and staff documents from external threats.
Replacement Police Department sally port A/C unit
FY28 proposed $8,000 project to replace the current unit, which will be at the end of the useful economic
life.
Replacement Police Department server room A/C unit
FY28 proposed $8,000 project to replace the current unit, which will be at the end of the useful economic
life.
Park improvements: fencing & benches
FY28 proposed $7,000 project as part of an ongoing initiative to replace park fencing and benches with
more durable, appealing units made from sustainable materials.
Replacement Beach Parks individual picnic area
FY28 proposed $5,000 project to replace the awnings and bases that provide coverage to the individual
picnic areas.
Replacement Pool lane lines
FY28 proposed $5,000 project to replace the pool lane lines, which will be at the end of their useful
economic life. This is the second year of a two-year project.
Stormwater Utility Fund Projects
Algonquin baffle box
FY28 proposed $755,000 stormwater master plan project to reduce annually 93 lbs. of nitrogen and 16
lbs. of phosphorus loading of the Indian River Lagoon. Staff anticipated 50% of funding from non-local
sources, either a grant or State appropriations.
Big Muddy seawall replacement
FY28 proposed $175,000 project to complete the multi-year phased replacement of the seawall on City
property.
CCTV Inspection of pipes/slip lining of pipes
FY28 proposed $100,000 project to continue a multi-year process of video inspecting stormwater pipes
and slip lining pipes with visible defects (i.e. an internal a trenchless pipe rehabilitation technique where
a new, smaller-diameter pipe [the liner] is inserted into an existing, larger-diameter pipe, and the space
between is grouted to restore structural integrity, offering a cost-effective and less disruptive alternative
to full pipe replacement).

29

Pipe Repairs - TBD
FY28 proposed $50,000 project to fund a replacement project due to unexpected pipe failures.
FY29 Project Details
General Fund Projects
Recreation Center emergency generator (new)
FY29 proposed $300,000 project to equip the Recreation Center with an emergency power generator to
enable facility use during and after emergencies.
Road milling/repaving
FY29 proposed $262,400 project to continue the ongoing local road paving and milling project.
Additional Algonquin Sports Complex storage building (new)
FY29 proposed $140,000 project to construct an additional storage facility for the storage of maintenance
equipment.
Replacement Police vehicles (two)
FY29 proposed $105,100 project to replace vehicles purchased in 2019 and 2023 per the FY27 fleet
replacement schedule. This project does not add to the fleet.
Public Works contingency for unforeseen replacement/repair projects (new)
FY29 proposed $75,000 funding for the unforeseen replacement or repair of essential City assets.
Replacement Public Works 2015 Ford F350 truck with lift-bed
FY29 proposed $66,200 project to replace the City’s 2015 Ford F350 truck, in accordance with the City’s
FY27 fleet replacement schedule. This project does not add to the fleet.
Replacement self-contained breathing apparatus (SCBA) packs
FY29 proposed $65,000 project to fund the ongoing replacement of SCBA bottles that meet fire equipment
standards.
Replacement pool heater
FY29 proposed $60,900 project to replace the current system, which will be at the end of the useful
economic life.
Replacement Recreation Center main hall A/C
FY29 proposed $50,200 project to replace the Recreation Center's main hall A/C unit.
Replacement Fire Chief vehicle
FY30 proposed $45,400 project to replace the vehicle purchased in 2018 per the FY26 fleet replacement
schedule. This project does not add to the fleet.
Replacement Police vehicle equipment
FY29 proposed $37,500 project to equip new vehicles with radars, lights, tints, prisoner seats, etc.
(excludes radio and in-car camera).

30

Replacement Public Works 2013, 2014, & 2014 utility vehicles
FY29 proposed $36,800 project to purchase three new Public Works utility vehicles to replace the current
vehicles that will exceed their useful economic life. This project does not add additional vehicles to the
fleet.
Replacement Police Radios
FY29 proposed $30,000 project to replace the police radios, which will be at the end of their useful
economic life.
Replacement Public Works cargo van with a pre-owned van
FY29 proposed $30,000 project to replace the 1998 low-mileage van with a newer pre-owned van for use
by the City’s mechanic. This project does not add to the fleet.
Replacement (3) mowers
FY29 approved $27,500 project to replace three 48-inch commercial lawn mowers used by the Public
Works Department.
Replacement Millennium pavilions (new)
FY29 proposed $27,100 to replace the current structures that are at the end of their useful economic life.
Replacement Gleason Park gazebos (new)
FY29 proposed $27,100 project to replace the structures that are at the end of their useful economic life.
Paving and sidewalk miscellaneous improvements
FY29 proposed $26,200 ongoing project for minor transportation-related repairs or improvements within
the City.
Replacement Police special operations vehicle (beach ATV)
FY29 proposed $20,000 project to replace the current vehicle at the end of its useful economic life.
Replacement firefighter gear
FY29 proposed $16,100 project to fund the ongoing replacement of the existing firefighter gear with
equipment that meets Federal and State fire standards.
Replacement Pool cell stack
FY29 proposed $8,900 project to replace the cell stack that disinfects the pool water.
Vision Zero pedestrian safety improvements (TBD)
FY29 proposed $8,300 to fund projects that improve pedestrian safety in the City.
Park improvements: fencing & benches
FY29 proposed $7,000 project to restore and replace any deteriorated fencing and benches at City parks.
Replacement self-contained breathing apparatus (SCBA) bottles
FY29 proposed $6,900 project to fund the ongoing replacement of SCBA bottles that meet fire equipment
standards.

31

Replacement lifeguard chairs (new)
FY29 proposed $6,000 project to replace the current lifeguard chairs that have reached the end of their
useful life.
Replacement Beach Parks individual picnic area
FY29 proposed $5,000 project to replace the awnings and bases that provide coverage to the individual
picnic areas.
Stormwater Utility Fund Projects
CCTV Inspection of pipes/slip lining of pipes (new)
FY29 proposed $100,000 project to continue a multi-year process of video inspecting stormwater pipes
and slip lining pipes with visible defects (i.e. an internal trenchless pipe rehabilitation technique where a
new, smaller-diameter pipe [the liner] is inserted into an existing, larger-diameter pipe, and the space
between is grouted to restore structural integrity, offering a cost-effective and less disruptive alternative
to full pipe replacement).
Pipe Repairs - TBD (new)
FY29 proposed $50,000 project to fund a replacement project as a result of unexpected pipe failures.
FY30 Project Details
General Fund Projects
Replacement Recreation Center main hall windows (new)
FY30 proposed a $365,000 project to replace the Recreation Center's deteriorating windows with
hurricane-rated windows.
Road milling/repaving
FY30 proposed $272,900 project to continue the ongoing local road paving and milling project.
Replacement and upgrade of field lights at Algonquin Sports Complex (west side)
FY30 proposed $266,200 project to replace equipment that has exceeded its useful economic life and to
reduce current light spillage onto adjacent properties.
Replacement Police vehicles (three)
FY30 proposed $163,200 project to replace vehicles purchased in 2023 as identified in the City’s fleet
replacement schedule. This project does not add to the fleet.
Replacement Recreation Center’s main hall floor (new)
FY30 proposed $100,000 project to update the main hall flooring with an alternative that requires less
maintenance.
Public Works contingency for unforeseen replacement/repair projects (new)
FY30 proposed $75,000 funding for the unforeseen replacement or repair of essential City assets.
Replacement Recreation Center main hall ceiling (new)
FY30 proposed 75,000 project to update the ceiling tiles that are no longer available for purchase.

32

Replacement Police vehicle equipment
FY30 proposed $66,200 project to equip new vehicles with radars, lights, tints, prisoner seats, etc.
(excludes radio and in-car camera).
Replacement Fire Department 2014 Ford F-550
FY29 proposed $56,400 project to replace the City’s 2014 Ford F-550, in accordance with the City’s fleet
replacement schedule. This project does not add to the fleet.
Replacement Building Official truck
FY30 proposed $38,800 project to replace a 2018 truck. This project does not add to the fleet.
Replacement Public Works 2018 F-150 truck
FY30 proposed $38,800 project to replace a 2018 truck. This project does not add to the fleet.
Replacement Recreation 2009 F-250 truck with a F-150 truck
FY30 proposed $38,800 project to replace the 2009 low-mileage vehicle that will have exceeded the useful
economic life with a smaller-sized vehicle. This project does not add to the fleet.
Towable top dresser for ballfield maintenance
FY30 proposed $36,000 project to enable staff to maintain a level playing surface on ballfields efficiently.
Replacement self-contained breathing apparatus (SCBA) packs
FY30 proposed $32,500 project to fund the ongoing replacement of SCBA bottles that meet fire equipment
standards.
Replacement Police Radios
FY30 proposed $30,000 project to replace the police radios that will be at the end of their useful economic
life.
Re-paint the interior of the Police Station
FY30 proposed $30,000 project to repaint the inside of the Indian Harbour Beach Police Department
(built in 2022).
Paving and sidewalk miscellaneous improvements
FY30 proposed $26,900 ongoing project for minor transportation-related repairs or improvements within
the City.
Replacement Pool covers (new)
FY30 proposed $20,000 project to replace the pool covers that protect the pool from outside conditions
that will have exceeded their useful economic life.
Replacement utility vehicle
FY30 proposed $13,000 project to replace a Recreation Department utility vehicle that will exceed its
useful economic life. This project does not add to the fleet.
Vision Zero pedestrian safety improvements (TBD)
FY30 proposed $8,500 project to fund pedestrian safety improvements in the City.
33

Park improvements: fencing & benches
FY30 proposed $7,000 project that is part of an ongoing initiative to replace park fencing and tables with
more durable and appealing units made from sustainable materials.
Stormwater Utility Fund Projects
Lyme Bay Exfiltration (part of the stormwater masterplan - annual reduction 148 lbs. Nitrogen and 33 lbs.
Phosphorus) ($3,167/lb. reduction) (partial grant funded)
FY30 proposed $593,400 project to reduce the pollutant loading of the Indian River Lagoon and help the
City meet the 2035 state-mandated reduction levels.
Ocean Breeze Elementary Exfiltration (part of the stormwater masterplan - annual reduction 79 lbs.
Nitrogen and 17 lbs. Phosphorus) ($2,899/lb. reduction) (partial grant funded)
FY30 proposed $288,000 project to reduce the pollutant loading of the Indian River Lagoon and help the
City meet the 2035 state-mandated reduction levels.
Cassia Boulevard seawall
FY30 proposed $255,000 project to install a seawall along Cassia Blvd where the canal bank is eroding.
CCTV Inspection of pipes/slip lining of pipes (new)
FY30 proposed $100,000 project to continue a multi-year process of video inspecting stormwater pipes
and slip lining pipes with visible defects (i.e. an internal trenchless pipe rehabilitation technique where a
new, smaller-diameter pipe [the liner] is inserted into an existing, larger-diameter pipe, and the space
between is grouted to restore structural integrity, offering a cost-effective and less disruptive alternative
to full pipe replacement).
Pipe Repairs - TBD (new)
FY30 proposed $50,000 project to fund a replacement project as a result of unexpected pipe failures.
FY31 Project Details
General Fund Projects
Road milling/repaving
FY31 proposed $283,800 project to continue the ongoing local road paving and milling project.
Replacement Police vehicles (three)
FY31 proposed $167,300 project to replace vehicles purchased in 2023 per the FY26 fleet replacement
schedule. This project does not add to the fleet.
Public Works contingency for unforeseen replacement/repair projects (new)
FY31 proposed $75,000 funding for the unforeseen replacement or repair of essential City assets.
Replacement Police vehicle equipment
FY31 proposed $67,900 project to equip new vehicles with radars, lights, tints, prisoner seats, etc.
(excludes radio and in-car camera).
Replacement 2019 F-150 truck (new)
FY31 proposed $39,700 to replace a Public Works truck. This project does not add to the fleet.

34

Replacement 2003 Expedition with a F-150 truck (new)
FY31 proposed $39,700 to replace a Public Works truck. This project does not add to the fleet.
Paving and sidewalk miscellaneous improvements
FY31 proposed $27,600 ongoing project for minor transportation-related repairs or improvements within
the City.
Vision Zero pedestrian safety improvements (TBD)
FY31 proposed $8,700 project to fund pedestrian safety improvements in the City.
Park improvements: fencing & benches
FY31 proposed $7,000 project that is part of an ongoing initiative to replace park fencing and benches
with more durable and appealing units made from sustainable materials.
Stormwater Utility Fund Projects
Wimico Drive bioretention/raingarden (SW Masterplan - annual reduction 90 lbs. Nitrogen and 14 lbs.
Phosphorus) ($5,464/lb. reduction)
FY31 proposed $602,900 to develop a bioretention/raingarden to manage and clean the stormwater that
flows into the river.
Pine Tree streetscaping bioretention/raingarden (SW Masterplan - annual reduction 135 lbs. Nitrogen and
20 lbs. Phosphorus) ($3,116/lb. reduction)
FY31 proposed $512,400 to develop a bioretention/raingarden to manage and clean the stormwater that
flows into the river.
CCTV Inspection of pipes/slip lining of pipes (new)
FY31 proposed $100,000 project to continue a multi-year process of video inspecting stormwater pipes
and slip lining pipes with visible defects (i.e. an internal trenchless pipe rehabilitation technique where a
new, smaller-diameter pipe [the liner] is inserted into an existing, larger-diameter pipe, and the space
between is grouted to restore structural integrity, offering a cost-effective and less disruptive alternative
to full pipe replacement).
Pipe Repairs – TBD
FY31 proposed $50,000 project to fund a replacement project as a result of unexpected pipe failures.

35

Unfunded Projects
General Fund
4,817,400 Banana River/Pine Tree Drive improvements
512,500 Lights for Algonquin Sports Complex multi-purpose field
450,000 Field lights at multi-purpose athletic field in Algonquin Sports Complex (east side) (new)
331,200 Repl. walking trail lights at Gleason Park
177,300 Solar parking lot lights at Oars & Paddles Park (proposed partial grant funding)
174,500 Walking trail (1,864 feet long) at Oars & Paddles Park (proposed partial grant funding)
143,500 Additional Algonquin Sports Complex storage building
Additional playground unit (for ages 2-5 years old) and shade structure at Oars & Paddles
71,000 (proposed partial grant funded)
51,236 Repl. in-car axon cameras
37,900 Additional Code Enforcement Ford Ranger truck
22,400 Level and sprig soccer field at Algonquin Sports Complex
6,788,936 General Fund sub-total

205,800
49,400
7,110,100

Stormwater Utility Fund
Gleason Park Lake outfall (SW Masterplan- annual reduction 397 lbs. Nitrogen and 96 lbs.
Phosphorus) ($2,917/lb. reduction)
Cheyenne Drive bioretention/raingarden (SW Masterplan- annual reduction 71 lbs.
Nitrogen and 11 lbs. Phosphorus) ($12,973/lb. reduction)
Yacht Club Blvd. bioswales (SW Masterplan - annual reduction 121 lbs. Nitrogen and 19 lbs.
Phosphorus) ($6,936/lb. reduction)
Kristi Drive/Pine Tree Drive bioswale Ph. 2 (SW Masterplan- annual reduction 76 lbs.
Nitrogen and 12 lbs. Phosphorus) ($7,469/lb. reduction)
Banana River Drive bioswales (SW Masterplan - annual reduction 54 lbs. Nitrogen and 2 lbs.
Phosphorus) ($9,023/lb. reduction)
Marion St./Eutau Dr. bioswales (SW Masterplan - annual reduction 51 lbs. Nitrogen and 8
lbs. Phosphorus) ($7,181/lb. reduction)
Big Muddy canal baseflow treatment (SW Masterplan - annual reduction TBD lbs. Nitrogen
and TBD lbs. Phosphorus)
Marion St./Yuma Dr. bioswales (SW Masterplan - annual reduction 34 lbs. Nitrogen and 6
lbs. Phosphorus) ($9,110/lb. reduction)
Seminole Dr. bioswales (SW Masterplan - annual reduction 35 lbs. Nitrogen and 5 lbs.
Phosphorus) ($8,463/lb. reduction)
Resiliency tidal gates
City Hall bioretention/raingarden (SW Masterplan - annual reduction 2.5 lbs. Nitrogen and
0.5 lbs. Phosphorus) ($64,667/lb. reduction)
Cheyenne Drive resiliency (SW Masterplan)
Stormwater Utility Fund sub-total

13,899,036

All Funds unfunded projects total

1,525,600
1,128,500
1,030,200
697,300
536,100
449,500
444,400
386,600
359,100
297,600

The following pages contain the detailed five-year financial models and capital improvement plans for the
General Fund, Stormwater Utility Fund, and ARPA Fund.
36

Preliminary FY27-31 General Fund 5-Year Financial Model and Capital Improvement Plan
0.050

0.030

0.025

0.025

0.025

0.025

FY25
Actual

FY26
Amended
Budget

FY26
Year-end
Estimate

FY27
Proposed
Budget

FY27
Year-end
Estimate

FY28
Proj.
Budget

FY29
Proj.
Budget

FY30
Proj.
Budget

FY31
Proj.
Budget

Beginning Fund Balance

13,837,612

15,339,766

15,339,766

13,619,048

13,619,048

12,361,823

11,797,570

11,882,558

11,684,181

Revenues
Ad Valorem Taxes
General Government Taxes
Franchise, Permit, and Special Assessment Fees
Intergovernmental Revenue
Charges for Services
Judgements, Fines, and Forfeits
Interest and Other Earnings
Miscellaneous Revenues
Total Revenues
(Dollar change from previous year)
(Percent change from previous year)

7,396,963
1,498,539
1,121,453
1,785,196
388,870
17,805
429,700
56,006
12,694,533
748,245
6.26%

7,866,037
1,385,497
981,875
2,948,705
387,908
13,700
436,000
32,672
14,052,394
(1,172,805)
-7.70%

7,866,037
1,539,431
966,450
2,763,528
411,722
14,700
792,444
32,872
14,387,184
1,692,651
13.33%

8,149,358
1,573,613
973,050
7,394,194
411,727
14,700
400,000
27,872
18,944,514
4,892,120
34.81%

8,149,358
1,573,613
973,050
7,644,194
411,727
14,700
400,000
27,872
19,194,514
4,807,330
33.41%

8,434,585
1,589,756
993,908
4,319,735
427,110
14,700
360,000
28,000
16,167,793
(2,776,721)
-14.66%

8,729,796
1,606,412
1,015,286
1,053,017
427,110
14,700
360,000
28,000
13,234,322
(2,933,471)
-18.14%

9,035,339
1,623,595
1,037,200
1,055,591
427,110
14,700
360,000
28,000
13,581,535
347,213
2.62%

9,351,576
1,641,316
1,059,661
1,058,217
427,110
14,700
360,000
28,000
13,940,579
359,044
2.64%

Total Resources

26,532,145

29,392,160

29,726,950

32,563,562

32,813,562

28,529,616

25,031,892

25,464,093

25,624,760

Expenditures
Personnel
Operating
Non-Capital Proposals
Capital Outlay
Contingency
(Year-end Rev. over Exp.)
Total Expenditures
(Dollar change from previous year)
(Percent change from previous year)

6,477,067
2,559,318
N/A
2,155,994
N/A
11,192,379
597,427
5.64%

7,758,496
2,822,038
N/A
5,868,057
77,156
N/A
16,525,747
1,205,548
7.87%

7,379,067
2,869,992
N/A
5,781,687
77,156
N/A
16,107,902
4,915,523
43.92%

7,777,920
3,032,084
103,393
9,438,526
150,000
N/A
20,501,922
3,976,176
24.06%

7,588,377
2,971,442
103,393
9,638,526
150,000
N/A
20,451,739
4,343,836
26.97%

8,159,023
3,062,405
126,978
5,498,641
150,000
(265,000)
16,732,046
(3,769,876)
-18.39%

8,443,553
3,093,029
130,152
1,490,600
150,000
(158,000)
13,149,334
(3,582,712)
-21.41%

8,775,346
3,123,959
133,406
1,760,200
150,000
(163,000)
13,779,911
630,577
4.80%

9,125,703
3,155,199
136,741
716,700
150,000
(169,000)
13,115,343
(664,569)
-4.82%

Revenues minus Expenditures

1,502,154

(2,473,353)

(1,720,718)

(1,557,409)

(1,257,225)

(564,253)

84,988

(198,377)

825,236

Revenues minus Expenditures
(with planned use of Fund Balance)

2,341,644

(1,672,126)

(919,491)

(307,409)

(7,225)

N/A

N/A

N/A

N/A

Ending Fund Balance
Pre-Paids/Committed
Cash Reserves
Emerg./Hurricane Reserves
Building RR&B Reserves
Undesignated Fund Balance
Total Ending Fund Balance

596,612
2,982,007
3,693,485
801,227
7,266,435
15,339,766

N/A
3,517,038
5,453,496
3,895,880
12,866,414

N/A
3,407,651
5,315,608
4,895,789
13,619,048

N/A
3,650,921
6,765,634
1,645,084
12,061,639

N/A
3,568,360
6,749,074
2,044,389
12,361,823

N/A
3,794,474
5,521,575
2,481,521
11,797,570

N/A
3,899,522
4,339,280
3,643,756
11,882,558

N/A
4,020,295
4,547,371
3,116,515
11,684,181

N/A
4,147,322
4,328,063
4,034,033
12,509,418

144.98%

119.02%

125.99%

107.49%

107.15%

102.26%

99.86%

95.14%

101.86%

N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A

N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A

N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
96.5%
97.0%

3.50%
0.00%
2.50%
-1.00%
2.50%
0.00%
0.00%
0.00%
0.00%
3.25%
20.00%
0.10%
3.00%
96.5%
97.0%

3.50%
0.00%
2.50%
-1.00%
2.50%
0.00%
0.00%
0.00%
0.00%
3.25%
20.00%
0.10%
3.00%
96.50%
98.00%

3.50%
0.00%
2.50%
-1.00%
2.50%
0.00%
0.00%
5.00%
-10.00%
3.00%
10.00%
0.10%
1.00%
97.5%
98.0%

3.50%
0.00%
2.50%
-1.00%
2.50%
0.00%
0.00%
0.00%
0.00%
3.00%
10.00%
0.10%
1.00%
98.5%
99.0%

3.50%
0.00%
2.50%
-1.00%
2.50%
0.00%
0.00%
0.00%
0.00%
3.00%
10.00%
0.10%
1.00%
98.5%
99.0%

3.50%
0.00%
2.50%
-1.00%
2.50%
0.00%
0.00%
0.00%
0.00%
3.00%
10.00%
0.10%
1.00%
98.5%
99.0%

-

-

-

-

-

-

44,970

44,970

-

-

-

-

25,540

25,540

-

-

-

-

-

-

-

-

-

-

20,463
40,000
-

20,463
40,000
-

21,000
-

-

-

-

-

-

-

-

-

-

90,332
-

90,332
-

426,640

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

General Fund

Fund Balance
(Percent of subsequent year's personnel and operating
budgets. FY31 is based on FY31 Budget numbers.)
Change in Ad Valorem Taxes
Change in Local Option Fuel Tax
Change in Utility Services Taxes
Change in Communications & Local Business Taxes
Change in Franchise Fees
Change in Building Dept. Permit Fees
Change in State Shared Revenue
Changes in Recreation charges
Change in Interest and Other Earnings
Employee pay increases
Change in health insurance premiums
Change in dental/vision/life insurance premiums
Operating inflationary increase
Personnel % expended
Operating % expended

0.030

Non-Capital Projects (Projects shown here for transparency but included in personnel and operating lines above)
("X" indicates project is funded)
(Shaded rows indicate project is not funded)
0.50 FTE F/T Communications
X
CC Manager (exempt)
46,470
46,470
48,426
48,426
CC 0.75 FTE F/T Code Enforcement Officer
0.50 FTE F/T Communications
Manager (to fully fund position added
X
CC in FY26)
0.25 FTE F/T Code Enforcement Officer
CC (to fully fund position added in FY26)
Senior management salary
44,441
20,463
20,463
X
CC adjustments
Senior management salary
CC adjustments
X
EX Pay plan study update
EX Implementation of step play plan
Office 365 migration
8,500
8,500
X
IT
X
PD 0.75 FTE F/T Police Lieutenant position
111,438
0.25 FTE F/T Police Lieutenant position
X
PD (to fully fund position added in FY25)
34,725
34,725
0.25 FTE F/T Fire Chief position
X
FD
44,153
2.00 FTE F/T Firefighter positions
(balance from mid-FY26 additions)
X
FD
5.0 FTE F/T Firefighter positions
FD
0.25 FTE F/T Administrative Assistant
position (to fully fund a position added
X
PW in FY24)
17,088
0.25 FTE F/T Public Works
Maintenance Specialist position for
Algonquin Sports Complex
13,674
X
PW maintenance

D - 37

Preliminary FY27-31 General Fund 5-Year Financial Model and Capital Improvement Plan

General Fund

X

PW

X

PW

X

Rec

X

Rec

X

REC

X

FD

X

FD

X

FD

0.75 FTE F/T Public Works
Maintenance Specialist position for
Algonquin Sports Complex
maintenance (to fully fund position
added in FY25)
0.50 FTE P/T Public Works
Maintenance Specialist position
0.25 FTE P/T Recreation Department
Crossing Guard position (opens ASC on
weekends)
0.25 FTE P/T Recreation Department
Camp Counselor positions
0.75 FTE P/T Recreation Department
Parks Operations Specialists positions
for Algonquin Sports Complex (new)
0.46 FTE P/T Fire Department
Maintenance Specialist positions
(added mid-FY25)
3.36 FTE P/T Fire Department
Maintenance Specialist positions
0.41 FTE P/T Fire Department
Maintenance Specialist positions
Total Non-Capital Proposals:

Capital Projects
("X" indicates project is funded)
(Shaded rows indicate project is not funded)
DEP grant funded vulnerability
X
EX assessment
Vision Zero pedestrian safety
X
EX improvements (TBD)
City Hall emergency lighting (fire
X
EX safety)
Algonquin Sports Complex expansion
X
EX Ph. 1 (in addition to ARPA funding)
X
EX Comp. Plan update (added mid-FY25)
Tree inventory - grant funded (added
X
EX mid-FY25)
Renovation of Finance and Council
offices in City Hall to create office for
X
EX Communications Manager (new)
Convert City Hall first floor restrooms
X
EX to ADA accessible
X
EX Muck removal ($9.6M in grants)
Level and sprig soccer field at
EX Algonquin Sports Complex
Recreation Center emergency
X
EX generator
Banana River/Pine Tree Drive
EX improvements
Security cameras for Gleason Park and
X
CC Beach Parks (added mid-FY25)
Fire Department phone system
X
IT
X
IT
Repl. network switch
Repl. server
X
IT
Phone system upgrade
X
IT
Firewall upgrades
X
IT
Repl. server backup appliance
X
IT
X
BLD Repl. Building Official truck
X
PD Repl. Police vehicles (two)
X
PD Repl. Police vehicles (three)
X
PD Repl. Police vehicle equipment
X
PD Repl. Police radios
X
PD License plate reader (recurring costs)
X
PD Intoxilyzer 9000
X
PD Firearm replacement plan
Repl. Milo (firearm simulator training)
X
PD system
X
PD Commercial grade aerial drone
Security cameras for Algonquin Sports
X
PD Complex (recurring costs)
X
PD Storage shed
X
PD Repl. body worn cameras
PD Repl. in-car axon cameras
Repl. special operations vehicle (beach
X
PD ATV)
X
PD Repl. sally port A/C unit
X
PD Repl. server room A/C unit
Re-paint interior of Police Station
X
PD (new)
X
FD Repl. Fire Station A/C
Mobile data terminals (3) for fire
X
FD engine/trucks
X
FD Fire Station renovations
X
FD Repl. SCBA bottles
X
FD Fire Station Annex
X
FD Repl. firefighter gear
FD Repl. Fire hose
X
X
FD Repl. 75' ladder truck
X
FD Repl. mobile & portable radios
X
FD Repl. SCBA packs
X
FD Repl. 2018 Fire Chief vehicle
X
FD Repl. 2014 Ford F-550
Additional Code Enforcement Ford
FD Ranger truck

0.050

0.030

0.030

0.025

0.025

0.025

0.025

FY25
Actual

FY26
Amended
Budget

FY26
Year-end
Estimate

FY27
Proposed
Budget

FY27
Year-end
Estimate

FY28
Proj.
Budget

FY29
Proj.
Budget

FY30
Proj.
Budget

FY31
Proj.
Budget

-

41,795

41,795

-

-

-

-

-

-

18,965

-

-

-

-

-

-

-

-

1,791

(1,791)

(1,791)

-

-

-

-

-

-

1,120

-

-

-

-

-

-

-

-

-

26,168

26,168

-

-

-

-

-

-

20,669

-

-

-

-

-

-

-

-

-

181,696

113,871

(90,332)

(90,332)

-

-

-

-

-

-

-

18,423

18,423

-

-

-

-

208,517

358,026

290,201

63,393

290,201

21,000

-

-

-

-

75,000

75,000

-

-

-

-

-

-

7,100

7,700

7,700

7,900

7,900

8,100

8,300

8,500

8,700

1,243

-

-

-

-

-

-

-

-

245
28,453

2,064,796
24,709

2,064,796
49,547

-

-

-

-

-

-

-

20,744

40,457

-

-

-

-

-

-

-

10,000

10,000

-

-

-

-

-

-

-

75,000
-

75,000
-

-

-

-

-

-

-

-

-

-

-

-

22,400

-

-

-

-

-

-

300,000

-

-

-

-

-

-

-

-

-

-

4,817,400

30,250
800
1,200
46,393
17,285
27,455
28,201

5,000
97,400
32,100
28,279
15,000
-

5,000
97,400
32,100
28,279
15,000
-

5,000
151,500
54,000
28,000
6,000
-

5,000
151,500
54,000
28,000
6,000
-

16,000
65,000
8,000
15,000
155,300
55,400
30,000
-

105,100
37,500
30,000
-

38,800
163,200
66,200
30,000
-

167,300
67,900
-

-

7,500

7,500

-

-

-

-

-

-

-

42,000
7,500
-

38,000
7,500
-

89,677
51,236

89,677
51,236

-

-

-

-

-

-

-

-

-

8,000
8,000

20,000
-

-

-

8,000

-

-

-

-

-

-

30,000
-

-

6,900
16,100
65,000
45,400
-

32,500
56,400

-

-

-

37,900

9,000
13,570
101
-

50,000
1,250,000
59,400
200,000
-

50,000
1,250,000
59,400
-

D - 38

6,346,174

30,000
1,250,000
64,300
400,000
100,500
-

6,346,174

30,000
1,250,000
64,300
600,000
100,500
-

3,269,241

20,000
15,700
10,900
1,000,000
80,000
32,500
-

Preliminary FY27-31 General Fund 5-Year Financial Model and Capital Improvement Plan

General Fund
X

PW

X
X

PW
PW

X

PW

X

PW

X

PW

X

PW

X

PW

X
X

PW
PW

X

PW

X

PW

X

PW

X

PW

X

PW

X

PW

X

PW

X

PW

X

PW

X

PW

X

PW

X

PW

X
X

PW
PW

X
X

PW
PW

X

PW

X

PW

X
X
X
X

PW
PW
PW
PW

X

PW

X

PW

X
X
X
X

PW
PW
PW
PW

X
X

PW
PW

X

PW

X

PW

X

PW

X

PW

X

PW

X
X
X

PW
PW
PW

X

PW

X

PW

Gleason Park invasive tree removal,
Ph. 2
Gleason Park invasive tree removal,
Ph. 3
City Hall elevator upgrade
Atlantic exfiltration (SW Masterplan annual reduction 86 lbs. Nitrogen and
14 lbs. Phosphorus) (State ARPA grant)
Alhambra exfiltration (SW Masterplan
- annual reduction 5 lbs. Nitrogen and
1 lbs. Phosphorus) (State ARPA grant)
Ronnie exfiltration (SW Masterplan annual reduction 7 lbs. Nitrogen and 2
lbs. Phosphorus) (State ARPA grant)
City Hall baffle box (SW Masterplanannual reduction 421.5 lbs. Nitrogen
and 361.16 lbs. Phosphorus) (state
appropriations portion, balance
budgeted in Stormwater Fund)
Repl. restroom roof at Oars & Paddles
park
Indian Harbour Court sidewalk
connection near School Road (TIF
funded)
Repl. Oars & Paddles playground unit
Awning for Public Works entrance
(added mid-FY25)
Hurricane Milton damage - power pole
replacement (added mid-FY25)
Low speed vehicle parking spaces at
Beach parks (added mid-FY25)
Recycling dumpster enclosure at
Gleason Park (added mid-FY25)
Osceola sidewalk replacement (8 FT
wide) (TIF funded)
Yuma sidewalk replacement (8 ft.
wide) (TIF funded)
Repl. Fencing at Algonquin Sports
Complex
East side Gleason Park irrigation
expansion
Algonquin Sports Complex expansion
landscaping
Algonquin Sports Complex multipurpose concrete path - west side
Northeast Algonquin Sports Complex Verbenia pedestrian connector
Northwest Algonquin Sports Complex Wimico pedestrian connector
Algonquin Sports Complex canal
pedestrian safety fence
Rebuild mower storage bays
Benches and trash/recycling
receptacles for Algonquin Sports
Complex and recycling receptacles for
existing parks
Repl. Police Department boat dock
Algonquin Sports Complex fence
replacement (added mid-FY26)
Oars & Paddles boathouse door
replacements (added mid-FY26)
City Hall elevator repair (added midFY26)
City Hall repairs (added mid-FY26)
Road milling/repaving
Repl. (3) mowers
Paving and sidewalk miscellaneous
improvements
Park improvements: fencing &
benches
Repl. Beach parks individual picnic
area
Repl. Millennium pavilions
Repl. Gleason Park gazebos
Repave Gleason Park pathway
PW contingency for unforeseen
replacement/repair projects (new)
Additional 3 utility vehicles (new)
Repl. 2013, 2014, & 2014 utility
vehicles
Repl. main pavilion at Millennium
Beach Park
Repl. 2010 Ford F350 truck with a F150 truck
Repl. 2011 Ford F350 truck with a F150 truck
Repl. 2015 Ford F350 truck with liftbed
Repl. 1998 E-150 cargo van with a preowned van
Repl. 2018 F-150 truck
Repl. 2019 F-150 truck (new)
Repl. 2003 Expedition with a F-150
truck (new)
Towable top dresser for ballfield
maintenance

0.050

0.030

0.030

0.025

0.025

0.025

0.025

FY25
Actual

FY26
Amended
Budget

FY26
Year-end
Estimate

FY27
Proposed
Budget

FY27
Year-end
Estimate

FY28
Proj.
Budget

FY29
Proj.
Budget

FY30
Proj.
Budget

FY31
Proj.
Budget

19,975

-

-

-

-

-

-

-

-

20,000

3,000
-

3,000
35,391

-

-

-

-

-

-

882,557

-

94,215

-

-

-

-

-

-

270,293

-

-

-

-

-

-

-

-

183,813

-

-

-

-

-

-

-

-

2,465

205,463

247,535

-

-

-

-

-

-

-

29,000

29,000

-

-

-

-

-

-

30,450
68,134

-

-

-

-

-

-

-

-

11,079

-

-

-

-

-

-

-

-

13,300

-

-

-

-

-

-

-

-

10,000

-

-

-

-

-

-

-

-

10,100

-

-

-

-

-

-

-

-

-

207,000

207,000

-

-

-

-

-

-

-

179,000

179,000

-

-

-

-

-

-

35,712

-

-

-

-

-

-

-

-

-

26,500

26,500

-

-

-

-

-

-

-

50,000

50,000

-

-

-

-

-

-

-

140,000

140,000

-

-

-

-

-

-

3,450

26,900

26,900

-

-

-

-

-

-

-

55,000

55,000

-

-

-

-

-

-

-

15,000
25,000

15,000
25,000

-

-

-

-

-

-

-

30,000
45,000

30,000
45,000

-

-

-

-

-

-

-

19,486

19,486

-

-

-

-

-

-

-

19,880

21,880

-

-

-

-

-

-

123,000
-

35,391
39,998
232,200
20,000

35,391
39,998
232,200
20,000

242,600
25,000

242,600
25,000

252,300
-

262,400
27,500

272,900
-

283,800
-

-

15,000

15,000

25,000

25,000

25,600

26,200

26,900

27,600

12,505

7,000

7,000

10,000

10,000

7,000

7,000

7,000

7,000

19,752
11,875
-

21,200
60,000
31,250
-

21,200
60,000
31,250
-

25,800
25,800
160,000

25,800
25,800
160,000

5,000
26,400
26,400
-

5,000
27,100
27,100
-

-

-

-

-

-

75,000
35,000

75,000
35,000

75,000
-

75,000
-

75,000
-

75,000
-

-

-

-

-

-

-

36,800

-

-

-

-

-

100,000

100,000

-

-

-

-

-

-

-

-

-

36,900

-

-

-

-

-

-

-

-

36,900

-

-

-

-

-

-

-

-

-

66,200

-

-

-

-

-

-

-

-

30,000
-

38,800

39,700

-

-

-

-

-

-

-

-

-

-

-

-

-

-

D - 39

39,700
36,000

-

Preliminary FY27-31 General Fund 5-Year Financial Model and Capital Improvement Plan

General Fund
X

PW

PW

PW

PW
X

REC

X
X
X
X

REC
REC
REC
REC

X
X
X
X
X

REC
REC
REC
REC
REC

X

REC

X

REC

X
X
X
X
X
X
X

REC
REC
REC
REC
REC
REC
REC

X
X
X
X

REC
REC
REC
REC

X

REC

X

REC

X
X
X
X

REC
REC
REC
REC

X

REC

X

REC

X
X

REC
REC

X
X
X
X

REC
REC
REC
REC

X

REC

REC
X
X
X
X
X

REC
REC
REC
REC
REC
REC
REC

Additional Algonquin Sports Complex
storage building
Solar parking lot lights at Oars &
Paddles Park (proposed partial grant
funding)
Walking trail (1,864 feet long) at Oars
& Paddles Park (proposed partial grant
funding)
Additional playground unit (for ages 25 years old) and shade structure at
Oars & Paddles (proposed partial
grant funded)
Renovate Recreation Center bath
house restroom
Repl. Playground unit at Oars &
Paddles Park
Repl. Pool equipment shelter
Repl. Pool sand filter sand
Repl. 2003 truck
Replace parts of "big" Playground unit
south of Gleason Park lake
Resurface pool deck
Repl. Pool chlorking
Repl. Recreation Center floor
Repl. Pool vacuum
Repurpose large ballfield and fence
replacement at Algonquin Sports
Complex
Renovate Recreation Center back
room for meeting space and storage
Repl. Recreation Center storm
shutters
Repl. Bath House A/C
Repl. Recreation Center freezer
Repl. Pool main drain
Repl. Pool vacuum
Repl. Pool pump
Repl. Pool cell stack
Repl. Playground unit in northeastern
part of Gleason Park
Repl. Pool awnings
Repl. playground awnings
Repl. ADA pool assist chair
Repl. Recreation Center meeting room
A/C
Variable frequency drive for pool
pump
Repl. recirculation pump and motor
(new)
Repl. Pool cell stack (new)
Repl. Pool lane lines
Repl. lifeguard chairs (new)
Renovate Rec Center office and front
window area (new)
Repl. restroom door locks at
Millennium Beach Park (added midFY26)
Repl. restroom door locks at
Bicentennial Beach Park (new)
Resurface Pool
Additional Pool cell stack controller
(new)
Repl. Recreation Center main hall A/C
Repl. Pool heater
Repl. utility vehicle
Repl. & upgrade field lights at
Algonquin Sports Complex (west side)
Field lights at multi-purpose athletic
field in Algonquin Sports Complex
(east side) (new)
Repl. 2009 F-250 truck with a F-150
truck
Repl. Pool covers (new)
Repl. Rec. ctr. main hall floor
Repl. Rec. Ctr. main hall ceiling
Repl. Rec. Ctr. main hall windows
Lights for Algonquin Sports Complex
multi-purpose field
Repl. walking trail lights at Gleason
Park

0.050

0.030

0.030

0.025

0.025

0.025

0.025

FY25
Actual

FY26
Amended
Budget

FY26
Year-end
Estimate

FY27
Proposed
Budget

FY27
Year-end
Estimate

FY28
Proj.
Budget

FY29
Proj.
Budget

FY30
Proj.
Budget

FY31
Proj.
Budget

-

-

-

-

-

-

140,000

-

-

-

-

-

-

-

-

-

-

177,300

-

-

-

-

-

-

-

-

174,500

-

-

-

-

-

-

-

-

71,000

51,529

57,250

26,362

-

-

-

-

-

-

68,134
23,000
12,178
40,000

54,700
-

-

-

-

-

-

-

-

79,345
55,950
8,000
6,000
5,000

79,400
-

-

-

-

-

-

-

-

-

64,900

64,900

-

-

-

-

-

-

-

10,000

10,000

-

-

-

-

-

-

-

25,800
10,000
5,000
5,000
8,998
-

-

-

-

-

-

-

5,000
8,000

25,800
10,000
5,000
5,000
11,000
-

10,000
-

10,000
-

-

8,900

-

-

-

10,000
-

10,000
-

65,000
16,500
10,000
11,000

65,000
16,500
10,000
11,000

10,000
-

-

-

-

-

-

-

8,000

8,000

-

-

-

-

-

-

-

10,775

10,775

-

-

-

-

-

-

-

11,000
9,000
5,000
6,000

11,000
9,000
5,000
6,000

5,000
-

6,000

-

-

-

-

-

13,000

13,000

-

-

-

-

-

6,000

6,000

-

-

-

-

-

-

-

-

-

6,000
-

6,000
-

175,000

-

-

-

-

-

-

-

-

20,000
-

50,200
60,900
-

13,000

-

-

-

-

-

-

-

-

266,200

-

-

450,000

-

-

-

-

-

-

-

38,800
20,000
100,000
75,000
365,000

-

-

-

-

-

-

-

-

-

512,500

-

-

-

-

-

-

-

-

331,200

D - 40

Preliminary FY27-31 Stormwater Utility Fund 5-Year Financial Model and Capital Improvement Plan

Stormwater Utility Fund

FY25
Actual

FY26
Amended
Budget

FY26
Year-end
Estimate

FY27
Proj.
Budget

FY27
Year-end
Estimate

FY28
Proj.
Budget

FY29
Proj.
Budget

FY30
Proj.
Budget

FY31
Proj.
Budget

Beginning Fund Balance

554,498

538,379

538,379

(255,119)

(255,119)

139,311

(27,975)

204,240

31,539

Revenues
Assessments
Discount for early payment
Grants proceeds
Misc.
Total Revenues
(Dollar change from previous year)
(Percent change from previous year)

334,462
(12,344)
830
322,948
101,808
46.04%

84,334
426,309
(13,000)
575
413,884
81,421
24.49%

0.2466
426,309
(13,000)
575
413,884
90,936
28.16%

425,700
(12,345)
600,000
575
1,013,930
600,046
144.98%

425,700
(12,345)
600,000
575
1,013,930
600,046
144.98%

567,600
(16,460)
377,500
575
929,215
(84,715)
-8.36%

567,600
(16,460)
575
551,715
(377,500)
-40.63%

709,500
(20,576)
440,700
575
1,130,200
578,485
104.85%

709,500
(20,576)
557,650
575
1,247,150
116,950
10.35%

Total Resources

877,446

952,263

952,263

758,811

758,811

1,068,525

523,740

1,334,439

1,278,689

Expenditures
Operating
New Non-Capital Proposals
Capital Outlay
Reserves
Total Expenditures
(Dollar change from previous year)
(Percent change from previous year)

3,428
50,348
285,291
339,067
193,448
132.85%

19,500
27,882
700,153
104,384
851,919
312,456
57.92%

19,500
27,882
1,160,000
1,207,382
868,315
256.09%

19,500
350,000
369,500
(482,419)
-56.63%

19,500
600,000
619,500
(587,882)
-48.69%

16,500
1,080,000
1,096,500
727,000
196.75%

19,500
150,000
150,000
319,500
(777,000)
-70.86%

16,500
1,286,400
1,302,900
983,400
307.79%

16,500
1,265,300
1,281,800
(21,100)
-1.62%

Revenues minus Expenditures

(16,119)

(438,035)

(793,498)

644,430

394,430

(167,285)

232,215

(172,701)

(34,651)

Ending Fund Balance
Pre-Paids/Committed
Undesignated Fund Balance
Total Ending Fund Balance

538,379
538,379

100,344
100,344

(255,119)
(255,119)

389,311
389,311

139,311
139,311

(27,975)
(27,975)

204,240
204,240

31,539
31,539

(3,111)
(3,111)

6.00
72
24

7.50
90
18

7.50
90
18

7.50
90
-

7.50
90
-

10.00
120
30

10.00
120
-

12.50
150
30

12.50
150
-

50,348

27,882

27,882

-

-

-

-

-

-

-

-

-

-

-

-

150,000

-

-

50,348

27,882

27,882

-

-

-

150,000

-

-

161,985

-

-

150,000

150,000

175,000

-

-

-

123,306

410,153

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

37,736

-

-

-

-

-

-

-

-

-

75,000

-

100,000

175,000

100,000

100,000

100,000

100,000

-

40,000
175,000
-

-

50,000
50,000
-

50,000
225,000
-

755,000
50,000
-

50,000
-

50,000
255,000

50,000
-

-

-

-

-

-

-

-

288,000

-

-

-

-

-

-

-

-

593,400

-

-

-

-

-

-

-

-

-

512,400

-

-

-

-

-

-

-

-

602,900

-

-

-

-

-

-

-

-

1,525,600

-

-

-

-

-

-

-

-

1,030,200

Monthly assessment rate
Annual rate
Annual change in assessment rate
Non-Capital Projects
("X" indicates project is funded)
(Shaded rows indicate project is not funded)
Design of Algonquin Sports Complex
X
EX baffle box
Design of future pollutant loading
X
EX projects
Total Non-Capital Proposals:
Capital Projects
("X" indicates project is funded)
(Shaded rows indicate project is not funded)
X
PW Big Muddy seawall replacement

X

EX

X

EX

X
X
X
X

PW
PW
PW
PW

X

PW

X

EX

X
X
X
X

EX
EX
PW
PW

X

EX

X

EX

X

EX

X

EX

EX

EX

annual reduction 421.5 lbs. Nitrogen
and 361.16 lbs. Phosphorus) (local
match)
Gleason Park lakebank stabilization
(local match)
Pine Tree swale project, Phase 2 (FY22
Project)
DeSoto culvert replacement
School Road culvert weir removal
Cleaning of DeSoto canal
Shore Lane pipe repair (added midyear)
CCTV Inspection of pipes/slip lining of
pipes
Algonquin baffle box (SW Masterplanannual reduction 93 lbs. Nitrogen and
16 lbs. Phosphorus) (partial grant
funded)
Pipe repairs - TBD
School Road drainage repairs
Cassia Blvd. seawall
Ocean Breeze Elementary exfiltration
(SW Masterplan - annual reduction 79
lbs. Nitrogen and 17 lbs. Phosphorus)
($2,899/lb. reduction) (partial grant
funded)
Lyme Bay exfiltration (SW Masterplan annual reduction 148 lbs. Nitrogen and
33 lbs. Phosphorus) ($3,167/lb.
reduction) (partial grant funded)
Pine Tree streetscaping
bioretention/raingarden (SW
Masterplan - annual reduction 135 lbs.
Nitrogen and 20 lbs. Phosphorus)
($3,116/lb. reduction)
Wimico Drive bioretention/raingarden
(SW Masterplan - annual reduction 90
lbs. Nitrogen and 14 lbs. Phosphorus)
($5,464/lb. reduction)
Gleason Park Lake outfall (SW
Masterplan- annual reduction 397 lbs.
Nitrogen and 96 lbs. Phosphorus)
($2,917/lb. reduction)
Yacht Club Blvd. bioswales (SW
Masterplan - annual reduction 121 lbs.
Nitrogen and 19 lbs. Phosphorus)
($6,936/lb. reduction)

1,160,000

D - 41

Preliminary FY27-31 Stormwater Utility Fund 5-Year Financial Model and Capital Improvement Plan

Stormwater Utility Fund

EX

EX

EX

EX

EX

EX

EX

EX
EX
EX

Marion St./Eutau Dr. bioswales (SW
Masterplan - annual reduction 51 lbs.
Nitrogen and 8 lbs. Phosphorus)
($7,181/lb. reduction)
Kristi Drive/Pine Tree Drive bioswale
Ph. 2 (SW Masterplan- annual
reduction 76 lbs. Nitrogen and 12 lbs.
Phosphorus) ($7,469/lb. reduction)
Seminole Dr. bioswales (SW
Masterplan - annual reduction 35 lbs.
Nitrogen and 5 lbs. Phosphorus)
($8,463/lb. reduction)
Banana River Drive bioswales (SW
Masterplan - annual reduction 54 lbs.
Nitrogen and 2 lbs. Phosphorus)
($9,023/lb. reduction)
Marion St./Yuma Dr. bioswales (SW
Masterplan - annual reduction 34 lbs.
Nitrogen and 6 lbs. Phosphorus)
($9,110/lb. reduction)
Cheyenne Drive
bioretention/raingarden (SW
Masterplan- annual reduction 71 lbs.
Nitrogen and 11 lbs. Phosphorus)
($12,973/lb. reduction)
City Hall bioretention/raingarden (SW
Masterplan - annual reduction 2.5 lbs.
Nitrogen and 0.5 lbs. Phosphorus)
($64,667/lb. reduction)
Big Muddy canal baseflow treatment
(SW Masterplan - annual reduction TBD
lbs. Nitrogen and TBD lbs. Phosphorus)
Resiliency tidal gates
Cheyenne Drive resiliency (SW
Masterplan)

FY25
Actual

FY26
Amended
Budget

FY26
Year-end
Estimate

FY27
Proj.
Budget

FY27
Year-end
Estimate

FY28
Proj.
Budget

FY29
Proj.
Budget

FY30
Proj.
Budget

FY31
Proj.
Budget

-

-

-

-

-

-

-

-

449,500

-

-

-

-

-

-

-

-

697,300

-

-

-

-

-

-

-

-

359,100

-

-

-

-

-

-

-

-

536,100

-

-

-

-

-

-

-

-

386,600

-

-

-

-

-

-

-

-

1,128,500

-

-

-

-

-

-

-

-

205,800

-

-

-

-

-

-

-

-

444,400
297,600

-

-

-

-

-

-

-

-

49,400

D - 42

Preliminary FY27-31 ARPA Fund 5-Year Financial Model and Capital Improvement Plan

ARPA Fund
Beginning Fund Balance
Revenues
Grant proceeds
Total Revenues

FY24
Actual

FY25
Amended
Budget

FY25
Actual

FY26
Amended
Budget

FY26
Year-end
Estimate

FY27
Proj.
Budget

FY28
Proj.
Budget

FY29
Proj.
Budget

FY30
Proj.
Budget

3,395,391

2,329,094

2,329,094

1,493,945

1,493,945

-

-

-

-

-

-

-

-

-

-

-

-

-

Total Resources

3,395,391

2,329,094

2,329,094

1,493,945

1,493,945

-

-

-

-

Expenditures
Capital Outlay
Reserves
Total Expenditures
(Dollar change from previous year)
(Percent change from previous year)

1,066,297
1,066,297
380,770
55.54%

1,874,214
1,874,214
(1,087,086)
-36.71%

835,149
835,149
(231,148)
-21.68%

2,002,644
2,002,644
-

1,493,945
1,493,945
658,796
78.88%

-

-

-

-

Revenues minus Expenditures

(1,066,297)

(1,874,214)

(835,149)

(2,002,644)

(1,493,945)

-

-

-

-

Ending Fund Balance
Pre-Paids/Committed
Undesignated Fund Balance
Total Ending Fund Balance

2,329,094
2,329,094

454,880
454,880

1,493,945

(508,699)

-

-

-

-

-

48,470

-

309,601

-

-

-

-

-

-

913,378

-

-

-

-

-

-

-

-

-

-

-

-

Capital Projects
("X" indicates project is funded)
(Shaded rows indicate project is not funded)
Gleason Park pre-fabricated restroom
X
PW and lift station
Renovation of old Police Headquarters
X
PW for new Public Works offices and storage
Algonquin Sports Complex expansion
X
EX Ph. 1

104,450

1,874,214

525,548

D - 43

2,002,644

1,493,945

FY27 Preliminary Fleet Replacement Schedule

Year umMake

CModel

Condition
Est. Useful
(poor, fair, average,
good, excellent, new)
Economic
Life
o
o
CDepartment CVehicle #umMileage um (years) l Mechanical l Body

2018

Ford

F-150

Building

BD-1

24,279

10

Good

Good

2030

1960

Am.
LaFrance

Fire

P-56

Unknown

N/A

Fair

Fair

N/A

2000
2007
2014
2018
2024

E-One
E-One
Ford
Ford
Ford

Fire
Fire
Fire
Fire
Fire

T-56
E-256
U-56
D-56
FM-56

3,456
18,771
6,271
40,733
9,988

25
25
15
10
8

Good
Good
Good
Good
Excellent

Fair
Good
Good
Good
Excellent

2028
2032
2030
2029
2032

2024
2026

E-One
Ford

Ceremonial
Pumper
75' Aerial
Ladder
Pumper
F-550
Explorer
F-150
Typhoon
Pumper
F-150

Fire
Fire

E-56
TBD

2,236
N/A

25
10

Excellent
New

Excellent
New

2044
2041

2015
2016
2018
2019

Chevrolet
Chevrolet
Ford
Ford

Police
Police
Police
Police

PD-15
PD-12
PD-05
PD-16a

79,417
84,478
109,771
46,472

11
9
9
9

Fair
Fair
Poor
Good

Fair
Fair
Poor
Good

2027
2028
2026
2029

2019

Ford

Police

PD-06

93,150

7

Good

Fair

2027

2020
2021
2021

Ford
Ford
Ford

Police
Police
Police

PD-04
PD-14
PD-08

66,632
76,321
74,418

7
7
7

Good
Good
Good

Good
Good
Fair

2027
2028
2028

2023

Ford

Police

PD-09

33,047

7

Excellent

Excellent

2029

2023

Ford

Police

PD-01

24,758

7

Excellent

Excellent

2030

2023

Ford

Police

PD-02

12,009

7

Excellent

Excellent

2030

2023

Ford

Police

PD-03

25,409

7

Excellent

Excellent

2031

2023

Ford

Police

PD-07

21,794

7

Excellent

Excellent

2030

2023

Ford

Police

PD-11

11,302

7

Excellent

Excellent

2031

2023

Ford

Police

PD-17

18,042

7

Excellent

Excellent

2031

2025

Ford

Police

PD-21

12,985

7

Excellent

Excellent

2031

2025

Ford

Police

PD-22

4,051

7

Excellent

Excellent

2031

2026

Ford

Police

PD-23

7

7

Excellent

Excellent

2033

2026

Ford

Police

PD-24

62

7

Excellent

Excellent

2033

2027

Ford

Police

TBD

-

7

New

New

2034

Caprice
Impala
Explorer
Explorer
Police
Interceptor
Police
Interceptor
Explorer
Explorer
Police
Interceptor
Police
Interceptor
Police
Interceptor
Police
Interceptor
Police
Interceptor
Police
Interceptor
Police
Interceptor
Police
Interceptor
Hybrid
Ford
InterceptorEco Boost
Police
Interceptor
Police
Interceptor
Police
Interceptor
Hybrid

D - 45

Est.

o Repl.
l Year

FY27 Preliminary Fleet Replacement Schedule

Year umMake

CModel

2027

Ford

2027

Ford

Police
Interceptor
Hybrid
Ford
InterceptorEco Boost

1998

Ford

E-150 Cargo
Van

2003
2010
2011
2015
2018
2019
2020
2022
2023
2010

Ford
Ford
Ford
Ford
Ford
Ford
Ford
Ford
Ford
Freightliner

2009
2025

Ford
Ford

Condition
Est. Useful
(poor, fair, average,
good, excellent, new)
Economic
Life
o
o
CDepartment CVehicle #umMileage um (years) l Mechanical l Body

Est.

o Repl.
l Year

Police

TBD

-

7

New

New

2034

Police

TBD

-

7

New

New

2034

Public Works

Van-1

53,444

Expedition
F-350
F-350
F-350
F-150
F-150
F-350
F-350
F-350
65 Ft. Bucket
truck

Public Works
Public Works
Public Works
Public Works
Public Works
Public Works
Public Works
Public Works
Public Works

Exp-1
PW-10
PW-12
PW-15
PW-S
PW-D
PW-20
PW-22
PW-23

Public Works

F-250
F-150

Recreation
Recreation

Fair

Poor

2029

47,580
61,745
61,750
52,356
82,686
16,757
16,454
9,797
6,475

conditions
based
conditions
based
12
12
12
10
10
12
12
12

Fair
Fair
Fair
Good
Good
Good
Good
Excellent
Excellent

Poor
Fair
Fair
Good
Good
Fair
Good
Good
Good

2031
2028
2028
2029
2030
2031
2032
2034
2035

PW-B2

106,672

12

Good

Good

2036

R-09
TBD

49,259
1,547

conditions
based
10

Fair
Excellent

Poor
Excellent

2030
2035

Pink indicates replacement year is behind schedule.
Gray indicates vehicle to be sold when replacement arrives.

D - 46