On the agenda: Indian River Shores CLICK HERE — public safety camera (Sep 22)

MEMORANDUM

TO:

Town Council

FROM:

James Harpring, Town Manager

DATE:

September 16, 2026

SUBJECT:

Set Final Millage Rate and Adopt Final Budget

BACKGROUND:
The Town Council held a Public Hearing on September 15, 2026 and approved a final millage
rate of 1.2402 mills and a final budget for Fiscal Year 2026 – 2027. As required by Section
200.065, Florida Statutes, both resolutions are presented for adoption at the first public
hearing.

RECOMMENDATION:
Staff recommends approval of Resolution No. 26-09 and Resolution No. 26-10.

ATTACHMENTS:
a. Resolution No. 26-09 – Final Millage Rate
b. Resolution No. 26-10 – Final Budget

RESOLUTION NO. 26-09
A RESOLUTION OF THE TOWN OF INDIAN RIVER SHORES, FLORIDA,
ADOPTING THE FINAL LEVY OF AD VALOREM TAXES OF 1.2402 MILLS
FOR FISCAL YEAR 2026-2027; PROVIDING FOR FUNDING OPERATING
EXPENSES DURING FISCAL YEAR 2026-2027; AND PROVIDING FOR AN
EFFECTIVE DATE.
WHEREAS, the Town of Indian River Shores of Indian River County, Florida, held a
Budget Workshop on July 23, 2026, to review the tentative budget for Fiscal Year 2026 –
2027; and
WHEREAS, the Town Council authorized the maximum tentative millage rate of
1.2402 at the July 23, 2026 Regular Town Council meeting as necessary to produce the
budgetary revenue to fund operating expenditures during Fiscal Year 2026-2027; and
WHEREAS, the Town of Indian River Shores of Indian River County, Florida held a
public hearing on September 15, 2026 as required by Florida Statute 200.065; and
WHEREAS, the gross taxable value for operating purposes not exempt from taxation
within Indian River County has been certified by the County Property Appraiser to the Town
of Indian River Shores as $6,173,757,741.
NOW, THEREFORE, BE IT RESOLVED by the Town of Indian River Shores in Indian River
County that:
Section I.
The Town Council of the Town of Indian River Shores does hereby adopt a final operating
millage rate for Fiscal Year 2026-2027 commencing October 1, 2026, and ending September
30, 2027, of 1.2402 mils, which is 2.84 percent higher than the rolled-back rate of 1.2059.
Section II.
This millage rate of 1.2402 is to fund the Town’s expenses for Fiscal Year 2026-2027.
Section III.
This Resolution becomes effective immediately upon approval and adoption by the Town
Council of Indian River Shores.
Passed and Duly Adopted at a Public Hearing per Florida Statute 200.065 which began at
5:01 p.m. on this 22nd day of September 2026.
Brian Foley, Mayor

_______________
Janice C. Rutan, Town Clerk

RESOLUTION NO. 26-10
A RESOLUTION OF THE TOWN OF INDIAN RIVER SHORES, FLORIDA,
ADOPTING THE FINAL BUDGET FOR THE FISCAL YEAR COMMENCING
OCTOBER 1, 2026 AND ENDING SEPTEMBER 30, 2027; AND PROVIDING
FOR AN EFFECTIVE DATE.
WHEREAS, the Town of Indian River Shores of Indian River County, Florida, on
September 15, 2026, held a Public Hearing as required by Florida Statute 200.065, and
approved the Fiscal Year 2026-2027 tentative budget as presented; and
WHEREAS, the Town of Indian River Shores of Indian River County, Florida set forth
appropriations and revenue estimate for the Budget for Fiscal Year 2026-2027 in the amount
of General Fund of $10,896,569; Roads and Offsite Drainage Fund of $99,804; Solid Waste
Special Assessment Fund of $385,033; and the Planning, Zoning and Building Fund of
$1,168,975;
NOW, THEREFORE, BE IT RESOLVED by the Town of Indian River Shores of Indian River
County, Florida, that:
Section I.
The final Fiscal Year 2026-2027 budget is hereby adopted by the Town Council of the Town
of Indian River Shores as presented.
Section II.
This Resolution will take effect immediately upon approval and adoption by the Town Council
of Indian River Shores.
Duly Adopted by the Town Council at a Public Hearing per Florida Statute 200.065 which
began at 5:01 p.m. on this 22nd Day of September 2026.

_______________________________
Brian T. Foley, Mayor
ATTEST:
Janice C. Rutan, Town Clerk

TOWN OF INDIAN RIVER SHORES

TENTATIVE BUDGET
2ND Public Hearing
Fiscal Year 2027

September 22, 2026
Notes
 Amounts related to FY 2026 reserves are subject to change. Forecasts were
developed based on information available as of April 30, 2026.
Last Update: September 15, 2026

Table of Contents
Budget Message

3

Organizational Chart

4

Budget Summary – All Funds

Budget Summary
Long-Term Debt and Financing Obligations

8
10

General Fund
General Fund Financial Summary
General Fund Reserves
Projected Capital Reserves
General Fund Revenues
General Fund Expenditure Comparison
Department Description
Detailed Department Budgets
Town Council
Town Manager
Finance Department
Town Clerk
Postal Center
Facilities Department
Public Safety Department
General Administration
Information Technology
Town Attorney
Code Enforcement and Planning
Engineer and Planning Services
Waterway Transportation
John’s Island Cemetery
Community Center

13
14
15
16
22
23
28
30
31
32
33
35
38
43
44
46
47
49
50
51
52

Special Revenue Funds
Road & Offsite Drainage Fund
Solid Waste Special Assessment Fund
Planning, Zoning and Building Fund (Building Department)

Capital Outlay & Improvement Program

Capital Outlay & Improvements Program
General Fund (Prospective and Historical)
Road & Drainage Projects (Prospective and Historical)
Planning, Zoning and Building Fund (Building Department –
Prospective and Historical)

54
57
59

65
67
71
73

2

BRIAN T. FOLEY
MAYOR

Date: July 1, 2026

BOB AUWAERTER
VICE MAYOR

To:

JESSE L. “SAM” CARROLL, JR.
COUNCILMEMBER
JAMES ALTIERI
COUNCILMEMBER
PETER A. TEDESKO
COUNCILMEMBER
JAMES HARPRING, JD
TOWN MANAGER
JANICE C. RUTAN
TOWN CLERK
PETER J. SWEENEY, JR
TOWN ATTORNEY

Mayor Brian T. Foley
Vice‐Mayor Robert F. “Bob” Auwaerter
Councilmember James M. Altieri
Councilmember Jesse L. “Sam” Carroll, Jr.
Councilmember Peter Tedesko
Finance Committee Members
Residents and Stakeholders of the Town of Indian River Shores

From: James Harpring, JD, Town Manager
Heather Christmas, CPA, Finance Director
Re:

FY 2026-2027 Budget Message

In accordance with the Town Charter and applicable Florida Statutes, we are
pleased to present the proposed budget for Fiscal Year 2026–2027 for the Town of
Indian River Shores. This document reflects our continued commitment to sound
financial management, strategic infrastructure investment, and a continued level of
professional service at the high standard residents have come to expect.
A millage rate of 1.2402 is proposed for Fiscal Year 2026-2027. This reflects a 3.2
percent reduction from the prior year rate of 1.2810. The 2026 certified taxable value
of $6.174 billion is an increase of approximately 7.3 percent over the prior year. Ad
valorem revenue is projected at approximately $7.35 million. This is an increase of
approximately $251,000, or 3.5 percent over the current year forecasted actual
despite the rate reduction.
Total appropriations across all funds are approximately $10.82 million. Including
contingencies and other uses, this figure is $12.55 million. The decrease from the
prior year amended budget reflects the completion of major capital projects and the
acquisition of a new fire apparatus. General Fund operating costs increased 3.4
percent over the prior year projected total, driven by personnel cost growth across
most departments.

3

Key Budgetary Highlights
•

Salary increases of 4% to 7% are incorporated into individual departmental budgets. Increases
vary by classification, position, the collective bargaining agreement and employee evaluations.
No new positions are being added in FY 2026-2027.

•

Health insurance costs reflect a 15% premium increase across all coverage tiers, consistent
with current renewal projections. However, at the time of this writing, final health insurance
enrollment have not been determined. The Town continues to evaluate future coverage options
to help manage costs and ensure long-term sustainability.

•

Funding for legal services is budgeted at $275,000. This is a similar to FY 2025-2026.
Substantial legal work associated with the utility interlocal agreement was largely completed
in FY 2025–2026. Labor counsel costs have also been reduced as outstanding matters are
anticipated to be resolved prior to fiscal year-end. Labor and utility counsel costs that exceed
budgeted amounts are funded from reserves rather than operating revenues.

•

Revenue projections are based on conservative assumptions, particularly for state-shared
revenues and investment earnings. Discretionary Sales Surtax and state revenue sharing
estimates are based on prior year collections pending updated distribution figures from the
State, which are typically published in August. Interest earnings reflect an anticipated
decrease in investable balances as major capital projects are completed during the fiscal year.

•

The FY 2026-2027 budget is balanced without drawing on General Fund reserves for operating
purposes. Total General Fund reserves are projected to grow by approximately $684,000, or 10
percent, reaching $7.83 million at fiscal year-end. The largest driver of reserve growth is the
Capital Outlay Reserve, which increases by $515,500 as the Discretionary Sales Surtax
continues to accumulate following the completion of major capital projects in FY 2025-2026.
Unassigned reserves increase by approximately $145,000, or 3 percent, over the prior year.
Unassigned reserves are estimated at 7.8 months of operating revenues, well above the
Government Finance Officers Association's recommended minimum of two months.

Capital Improvements and Project Carryforward
Fiscal Year 2026–2027 capital appropriations total $900,764 across all funds. This is a significant
decrease from the prior year reflecting the completion of major projects including the Public Safety
Department building remodel, the fire apparatus acquisition, and the Building Department office
expansion. In the General Fund, capital outlay of $884,764 includes $504,764 for non-roadway items
covering the Public Safety Department camera system lease, cardiac monitor replacements, a patrol
vehicle replacement, a roof replacement at the Public Safety Department facility, a new municipal
phone system, and other scheduled equipment and technology replacements as detailed in the fiveyear Capital Improvement Program. The remaining $380,000 will fund engineering and design for the
upcoming Fred Tuerk/Sago Palm Road stormwater and paving projects. Also included is engineering
for additional road projects. No construction is planned in FY 2026–2027.
Should any FY 2025–2026 capital projects remain incomplete at September 30, 2026, the remaining
balances will be carried forward through a budget amendment at the start of FY 2026–2027. This
includes any remaining work on the Building Department office addition, the Pebble and
Beachcomber Lane road projects, and the ongoing Vulnerability Assessment. These amounts are
already authorized by Council and do not require new appropriations.

4

Financial Transparency
On June 24, 2026, Governor DeSantis signed into law the Local Government Financial Transparency
and Accountability Act (HB 1329). Statutory requirements in the Act for budgeting begin with the FY
2027–2028 budget cycle. However, the Town has structured this budget document in a manner
consistent with the Act's requirements.
Summary
We extend our appreciation to Town department heads and staff for their contributions and
collaboration throughout the development of this budget. Their efforts have produced a fiscally
responsible proposal aligned with the Town's operational goals. This message provides an overview
of key changes for the upcoming year. The following pages include detailed justifications, multi-year
comparisons, and supporting documentation. We respectfully submit the proposed Fiscal Year 2026–
2027 budget for your review and consideration.

James Harpring
James Harpring, JD
Town Manager

Heather Christmas, CPA
Finance Director

5

TOWN OF INDIAN RIVER SHORES
ORGANIZATION CHART
CITIZENS OF
INDIAN RIVER SHORES

TOWN COUNCIL
*Boards/Committees

TOWN MANAGER

FACILITIES
DEPARTMENT
FACILITIES TECH I

TOWN CLERK

TOWN ATTORNEY

FINANCE
DEPARTMENT

BUILDING
DEPARTMENT
INSPECTORS
& STAFF

CEMETERY

HUMAN
RESOURCES

BOOKKEEPER

ELECTIONS

CODE
ENFORCEMENT

CHIEF TECHNOLOGY
OFFICER

POSTAL
CENTER

FIRE MARSHAL

PUBLIC SAFETY
DEPARTMENT

* Planning, Zoning and Variance Board
Finance Committee

Effective 03/26/2026
6

BUDGET SUMMARY — ALL FUNDS
This section presents consolidated budgeted revenues,
appropriations, and estimated reserves across all four Town funds,
along with a summary of the Town's long-term debt and financing
obligations.

7

TOWN OF INDIAN RIVER SHORES
BUDGET SUMMARY
FY 2026-2027

The following summary presents budgeted revenues, appropriations, and estimated reserves for all Town funds for Fiscal Year 2026-2027. Appropriations are shown by
function, consistent with the Town's financial statements, with supplemental detail by expenditure type below. Each fund is balanced, with total appropriations and other
uses equal to total revenues and other sources.

Revenues
Taxes
Special Assessments
Intergovernmental Revenues
Permits and Related Fees
Charges for Services
Lease/Subscription Proceeds
Interest Revenue
Miscellaneous Revenues
Subtotal
Other Sources/Reserves Brought Forward**
Total Revenues and Other Sources

Appropriations by Function*
General government
Public safety
Physical Enviroment
Transportation
Culture and Recreation
Capital outlay
Debt service
Subtotal
Other Uses/Contingencies***
Total Appropriations and Other Uses

$

$

$

$

Solid Waste Special
Planning, Zoning &
Assessment Fund
Building Fund
$
- $
- $
378,866
1,124,000
29,975
15,000
4,355
383,221
1,168,975
1,812
$
385,033 $
1,168,975 $

Total
8,567,295
378,866
589,871
1,125,729
454,768
186,264
347,200
13,812
11,663,805
886,576
12,550,381

Road & Offsite
Solid Waste Special
Planning, Zoning &
General Fund
Drainage Fund
Assessment Fund
Building Fund
2,760,995 $
37,544 $
- $
88,345 $
5,550,118
940,040
12,697
385,033
10,000
26,366
21,778
884,764
16,000
87,102
2,350
9,327,454
63,910
385,033
1,046,735
1,569,115
35,894
122,240
10,896,569 $
99,804 $
385,033 $
1,168,975 $

Total
2,886,884
6,490,158
397,730
36,366
21,778
900,764
89,452
10,823,132
1,727,249
12,550,381

General Fund
8,567,295 $
493,497
499
424,793
186,264
330,000
9,457
10,011,805
884,764
10,896,569 $

Road & Offsite
Drainage Fund
96,374
1,230
2,200
99,804
99,804

Appropriations by function reflect current operating expenditures; capital outlay and debt service are reported separately, consistent with governmental fund financial
statement presentation. Other Sources and Other Uses represent transfers between funds and reserves and movements in fund balance, detailed in the schedules above.

8

TOWN OF INDIAN RIVER SHORES
BUDGET SUMMARY
FY 2026-2027

Estimated reserves reflect projected fund balances at September 30, 2027, by classification — non-spendable, restricted, assigned, and unrestricted — consistent with GASB
Statement No. 54. Reserve levels reflect the current-year transfers and fund balance changes detailed above.

Estimated Reserves at September 30, 2026
Non-Spendable
Restricted
Assigned
Unrestricted
Total

$

$

Road & Offsite
Solid Waste Special
Planning, Zoning &
General Fund
Drainage Fund
Assessment Fund
Building Fund
275,000 $
- $
- $
- $
677,895
136,432
6,340
449,578
1,067,345
5,837,631
7,857,871 $
136,432 $
6,340 $
449,578 $

Total
275,000
1,270,244
1,067,345
5,837,631
8,450,220

The schedule below presents budgeted expenditures by type — personnel, operating, and capital — across all funds. Amounts reconcile to the appropriations subtotal
above and exclude transfers and reserve adjustments.

*Appropriations by Type
Personnel Expenditures
Operating Expenditures
Capital Expenditures

$

$

Road & Offsite
Solid Waste Special
Planning, Zoning &
General Fund
Drainage Fund
Assessment Fund
Building Fund
6,143,397 $
50,299 $
- $
843,912 $
2,299,293
13,611
385,033
186,823
884,764
16,000
9,327,454 $
63,910 $
385,033 $
1,046,735 $

Total
7,037,608
2,884,760
900,764
10,823,132

Other Sources represent reserve balances appropriated to fund current-year expenditures, including transfers from capital and infrastructure reserves and amounts drawn to cover
fund deficit.

**Other Sources/Reserves Brought Forward
consists of the following:
Transfers from Capital Outlay Reserves
Transfer from Infrastructure Reserve
Decrease to Cover Deficits

$

$

General Fund
504,764 $
380,000
884,764 $

Road & Offsite
Drainage Fund
-

Solid Waste Special
Planning, Zoning &
Assessment Fund
Building Fund
$
- $
- $
1,812
$
1,812 $
- $

Total
504,764
380,000
1,812
886,576

Other Uses represent transfers to reserves and net changes in fund balance, including contributions to capital and infrastructure replacement reserves.

***Other Uses/Contingencies consists of the
following:
Transfer to Capital Reserves
Transfer to Infrastructure Reserve
Increase to Other Reserves

$

$

Road & Offsite
Solid Waste Special
Planning, Zoning &
General Fund
Drainage Fund
Assessment Fund
Building Fund
1,020,264 $
- $
- $
- $
400,000
148,851
35,894
122,240
1,569,115 $
35,894 $
- $
122,240 $

Total
1,020,264
400,000
306,985
1,727,249
9

LONG-TERM DEBT AND FINANCING OBLIGATIONS
The Town has no bonded debt and does not assess millage for debt service. Its only longterm financing obligations are capital leases reported under GASB Statement No. 87 and
subscription-based information technology arrangements (SBITAs) reported under GASB
Statement No. 96. Each is paid from current operating revenues within the applicable fund.

Audited Debt History
As reported in the Town’s audited financial statements, outstanding debt in governmental
activities declined steadily over the four most recent audited years as the body and in-car
camera leases and earlier software subscriptions amortized. Capital leases carry no stated
interest rate; the Town applies incremental borrowing rates ranging from 3.80% to 8.62%.
Outstanding at September 30

FY 2022

FY 2023

FY 2024

FY 2025

Capital lease obligations

$115,067

$100,645

$68,713

$40,521

—

42,789

22,366

22,011

$115,067

$143,434

$91,079

$62,532

Subscription liabilities (SBITA)
Total outstanding debt

Current and Future Obligations
The existing body and in-car camera leases reach final maturity in FY 2026, with a closing
payment of $42,516. Beginning October 1, 2026, the Town commences a new five-year
capital lease for a replacement public safety camera system. SBITA obligations continue on
their contracted renewal cycles and include the website hosting and records management
subscriptions placed in service during FY 2026. Budgeted FY 2027 obligations are
summarized below.
Obligation

Standard

Commencement

Term

FY 2027
Payment

Public Safety camera system

GASB 87

Oct 1, 2026

60 months

$69,238

Subscription arrangements
(SBITA)

GASB 96

Various

Multi-year

16,021

Total FY 2027 obligations

$85,259

10

Future Debt Service Requirements
Future debt service requirements for all financing obligations are presented below.
Future Debt Service

FY 2026

FY 2027

FY 2028

FY 2029

FY 2030

FY 2031

Existing capital leases

$42,516

$—

$—

$—

$—

$—

New camera lease

—

69,238

44,797

44,797

44,797

—

SBITA obligations

23,923

16,021

13,879

14,983

10,856

—

Total

$66,439

$85,259

$58,676

$59,780

$55,653

$—

The new capital lease finances body-worn and in-vehicle cameras for all sworn personnel
over a 60-month term commencing October 1, 2026. The FY 2026–2027 payment includes
two installments, as the initial payment is due in September 2026 prior to lease
commencement. SBITA obligations consist of the website hosting platform (five-year term),
the Laserfiche records management subscription (two-year term), and the financial system
hosting subscription. Each carry an incremental borrowing rate of 7.25%. Renewal amounts
are budgeted in the fiscal years in which each contract cycle falls.

11

GENERAL FUND
This is the operating fund of the Town. This fund records the
activity for the administrative functions, public safety, postal center,
public works, community center and the cemetery.

12

TOWN OF INDIAN RIVER SHORES
GENERAL FUND FINANCIAL SUMMARY
FY 2022 THROUGH FY 2027
The schedule below presents a summary of General Fund operating revenues, operating costs, capital sources, and capital uses for FY 2026-2027 compared to prior fiscal years. Operating revenues and costs reflect
recurring fund activity exclusive of capital transactions. FY 2025-2026 amounts reflect the current year forecasted total; FY 2024-2025 and prior years reflect final audited amounts. The FY 2025-2026 amended budget
column reflects the most recently adopted budget as amended through the date of this document.The Total Net Operating Gain/(Loss) reconciles to the projected change in total General Fund reserves for each year
presented.
Proposed Budget
FY 2026-2027
1.2402

DESCRIPTION
Millage Rate
Operating Revenues
Property Taxes
State Revenues
Postal Center Revenues
Community Center Revenues
Public Safety Revenues
Other Revenues
Total Operating Revenues

$

Projected Total
FY 2025-2026
1.2810

Amended Budget
FY 2025-2026
1.2810

Final Actual
FY 2024-2025
1.3349

Final Actual
FY 2023-2024
1.3349

Final Actual
FY 2022-2023
1.3349

Final Actual
FY 2021-2022
1.3349

7,350,426 $
850,286
185,890
26,000
136,300
442,639
8,991,541

7,099,577 $
845,269
180,630
24,404
145,176
690,799
8,985,855

7,096,145 $
844,716
179,500
24,000
144,000
685,205
8,973,566

6,778,655 $
873,568
188,344
28,690
165,676
593,348
8,628,281

5,983,684 $
838,335
195,422
32,645
76,064
631,666
7,757,816

5,267,722 $
844,504
200,831
33,237
167,233
493,822
7,007,349

4,679,654
828,171
195,044
35,781
130,876
139,407
6,008,933

Operating Costs
Town Council
Town Manager
Finance Department
Town Clerk
Postal Center
Facilities
Public Safety
General Administration
Information Tech
Town Attorney
Code Enforcement & Planning
Engineering/Planner
Waterway Transportation
Cemetery
Community Center
Total Operating Costs
Operating Gain/Loss

89,619
281,986
391,787
205,507
277,975
528,236
5,619,356
252,336
259,943
275,000
128,070
88,400
10,000
12,697
21,778
8,442,690
548,851

82,874
317,258
344,851
185,227
257,930
400,345
5,300,856
246,043
287,439
295,000
106,396
291,061
10,000
15,870
23,242
8,164,393
821,462

88,774
317,268
344,997
189,188
263,586
400,441
5,415,708
246,486
289,741
255,000
115,679
291,030
40,000
17,449
31,337
8,306,684
666,882

63,102
317,262
398,264
175,719
257,650
449,967
4,713,245
233,846
215,943
330,454
98,823
241,045
76,946
23,090
7,595,356
1,032,925

40,405
294,628
385,211
164,840
251,910
427,079
4,688,877
224,090
64,000
317,713
33,784
144,569
20,692
25,960
7,083,758
674,058

54,931
249,618
351,566
144,467
240,408
363,499
4,613,296
153,180
110,394
659,545
1,394
89,596
33,535
28,993
7,094,422
(87,073)

24,346
185,679
293,159
113,180
225,527
287,775
4,079,157
196,404
130,129
762,937
13,650
83,606
5,818
18,496
6,419,862
(410,929)

Capital Sources
State Revenues
Grant Revenues
Capital/Subscription Proceeds
Other Revenues
Total Capital Sources

834,000
186,264
1,020,264

834,129
505,584
1,339,713

834,000
505,500
1,339,500

864,684
13,822
54,564
933,070

838,734
838,734

805,510
1,000
45,434
38,477
890,421

802,312
146,616
948,928

504,764
380,000
884,764
135,500

1,547,939
1,077,586
2,625,525
(1,285,812)

1,660,512
1,000,000
2,660,512
(1,321,012)

1,763,102
37,985
1,801,087
(868,017)

422,705
40,921
463,626
375,108

724,231
724,231
166,190

486,164
486,164
462,764

Capital Uses
General Capital Outlay
Road Work
Total Capital Uses
Net Operating Requirements for Capital
Total Net Operating Gain/(Loss)

$

684,351 $

(464,350) $

(654,130) $

164,908 $

1,049,166 $

79,117 $

51,835

13

TOWN OF INDIAN RIVER SHORES
GENERAL FUND RESERVES
The schedule below presents the Town's General Fund reserve balances by classification — non-spendable, restricted, assigned, and unassigned — consistent with GASB
Statement No. 54. Balances reflect projected ending fund balance at September 30, 2027, based on current budget assumptions. Prior year amounts represent final audited
balances except for FY 2025-2026, which reflects the forecasted year-end total. The millage rate applicable to each fiscal year is shown for reference.
PROPOSED
BUDGET
2026-2027

RESERVES
Millage Rate
Non-Spendable
Prepaids
Inventory

$ Increase
(Decrease)

% Increase
(Decrease)

FORECASTED
TOTAL
2025-2026

1.2402

$

FINAL
ACTUAL
2024-2025

FINAL
ACTUAL
2023-2024

FINAL
ACTUAL
2022-2023

FINAL
ACTUAL
2021-2022

1.2810

1.3349

1.3349

1.3349

1.3349

240,000 $
35,000

-

0% $
0%

240,000 $
35,000

275,646 $
35,488

139,200 $
47,825

189,626 $
38,297

160,428
39,393

Total Nonspendable
Restricted

275,000

-

0%

275,000

311,134

187,025

227,923

199,821

Capital Outlay*
Committed

677,895

515,500

317%

162,395

295,125

1,125,157

709,129

542,938

-

-

0%

-

-

-

-

40,248

942,188
125,157

20,000
3,645

2%
3%

922,188
121,512

1,349,774
117,973

1,037,759
112,120

778,680
106,558

493,291
102,145

Total Assigned
Unassigned

1,067,345

23,645

2%

1,043,700

1,467,747

1,149,879

885,238

595,436

Total Unassigned

5,837,631

145,206

3%

5,692,425

5,488,368

4,935,405

4,526,011

4,890,733

7,857,871 $

684,351

10% $

7,173,520 $

7,562,374 $

7,397,466 $

6,348,301 $

6,269,176

Cemetery Maintenance
Assigned
Infrastructure Replacement
Celltower Removal

Total Reserves

$

Capital Outlay reserve is funded by annual Local Government Infrastructure Surtax distributions and capital lease proceeds. Reserve balances are drawn down annually to fund
the general capital improvement program. The significant increase in FY 2026-2027 reflects the completion of major capital projects in FY 2025-2026, allowing surtax revenues to
accumulate.

Infrastructure Replacement reserve is funded by annual General Fund contributions and is dedicated to future roadway reconstruction. Engineering and design for Fred
Tuerk/Sago Palm Drive, Reef Lane, and Sunrise Terrace is underway; construction is planned in future years.
Celltower Removal reserve accumulates annually through interest earnings and is designated for future removal of the cell tower located on Town property.
The GFOA recommends that general fund unassigned reserves be no less than two months of regular operating revenues or expenditures. The Town's projected unassigned
reserve balance of $5,809,571 represents approximately 7.8 months of operating revenues, well above the recommended minimum. The following schedule presents the Town's
unassigned reserve balance expressed as months of operating revenues for each fiscal year presented.

Reserves:
Total Unassigned

PROPOSED
BUDGET
2026-2027

FORECASTED
TOTAL
2025-2026

7.8

7.6

FINAL
ACTUAL
2024-2025
7.6

FINAL
ACTUAL
2023-2024
7.6

FINAL
ACTUAL
2022-2023
7.8

FINAL
ACTUAL
2021-2022
9.8

14

TOWN OF INDIAN RIVER SHORES
PROJECTED CAPITAL RESERVES
The schedules below present projected rollforwards of the Town's two capital reserve accounts for fiscal years 2026 through 2031. The FY 2025-2026 column reflects
projected activity; all subsequent years reflect budgeted or planned amounts. These reserves are maintained within the General Fund and classified as restricted or
assigned fund balance in accordance with GASB Statement No. 54. Future year amounts are planning estimates subject to revision as project costs, funding
availability, and priorities change.

CAPITAL OUTLAY RESERVES
Beginning Reserves
Additions
Discretionary Sales Surtax Revenue
Lease/Subscription Proceeds/Other
Insurance Proceeds
Trade-in Proceeds
Total Additions
Deductions
General Capital Expenditures
Roadway Reconstruction
Total Deductions
Change in reserves
Ending Reserves

Projected Fiscal
Budgeted Fiscal
Budgeted Fiscal
Budgeted Fiscal
Budgeted Fiscal
Budgeted Fiscal
Year 2026
Year 2027
Year 2028
Year 2029
Year 2030
Year 2031
$
295,125 $
162,395 $
677,895 $
789,395 $
145,895 $
242,395

$

834,129
75,496
355,584
150,000
1,415,209

834,000
186,264
1,020,264

842,000
51,704
893,704

850,000
850,000

858,000
27,000
885,000

866,000
119,822
985,822

(1,547,939)
(1,547,939)
(132,730)
162,395 $

(504,764)

(282,204)
(500,000)
(782,204)
111,500
789,395 $

(1,493,500)
(1,493,500)
(643,500)
145,895 $

(488,500)
(300,000)
(788,500)
96,500
242,395 $

(670,822)
(50,000)
(720,822)
265,000
507,395

(504,764)
515,500
677,895 $

The Capital Outlay Reserve is funded primarily by annual Local Government Infrastructure Surtax distributions pursuant to the Indian River County interlocal
agreement. The surtax is voter-approved and authorized through December 2034. Reserve balances are drawn annually to fund the capital improvement program and
are projected to remain positive throughout the planning period.

INFRASTRUCTURE REPLACEMENT
RESERVES
Beginning Reserves
Additions
Annual Reserve Contribution
Discretionary Sales Surtax Revenue
Other Funding Sources
Total Additions
Deductions
Roadway Construction
Total Deductions
Change in reserves
Ending Reserves

Projected Fiscal
Budgeted Fiscal
Budgeted Fiscal
Budgeted Fiscal
Budgeted Fiscal
Budgeted Fiscal
Year 2026
Year 2027
Year 2028
Year 2029
Year 2030
Year 2031
$
1,349,774 $
922,188 $
942,188 $
342,188 $
742,188 $
12,188

$

650,000
650,000

400,000
400,000

400,000
500,000
500,000
1,400,000

400,000
400,000

(1,077,586)
(1,077,586)
(427,586)
922,188 $

(380,000)
(380,000)
20,000
942,188 $

(2,000,000)
(2,000,000)
(600,000)
342,188 $

400,000
742,188 $

400,000
300,000
700,000

400,000
50,000
450,000

(1,430,000)
(1,430,000)
(730,000)
12,188 $

(437,000)
(437,000)
13,000
25,188

The Infrastructure Replacement Reserve is funded by annual General Fund contributions and is dedicated primarily to roadway reconstruction. The FY 2027-2028
deduction of $2,000,000 reflects planned construction on Fred Tuerk/Sago Palm Drive following completion of engineering. Reserve balances approach minimum levels
by FY 2030-2031; additional funding sources will be required to sustain the roadway program beyond the planning period.
15

GENERAL FUND REVENUES
The Town relies on a variety of sources to finance its operations, including taxes, fees,
intergovernmental funding, and charges for services. Revenue estimates are developed using
historical trends, current economic indicators, and guidance from state agencies. Estimates for
user fees are based on prior trends and management’s informed judgment of current and future
conditions. The Florida Department of Revenue provides estimates for the Local Governmental
Half-Cent Sales Tax, Discretionary Sales Surtax, State Shared Revenues, Communications
Services Tax, and other local option taxes. Ad valorem tax revenue is estimated using taxable
property values certified by the County Property Appraiser and applied millage rates.

Ad Valorem Taxes
Ad valorem taxes are levies by the Town against property owners based on the value of their real
property. Historically, property taxes have been the largest single revenue source in the General
Fund and are budgeted at 96% of the estimated levy to reflect early payment discounts. Ad valorem
revenue represents approximately 82% of total General Fund operating revenues.
A tax rate of one mil produces one dollar of tax revenue on each $1,000 of taxable property value.
For fiscal year 2026-2027, the estimated taxable valuation as of January 1, 2026 is $6.174 billion,
an increase of approximately 7.4% over the prior fiscal year. At the proposed millage rate of 1.2402,
ad valorem revenues are projected at $7,350,426.

16

Ad valorem revenues have grown consistently over the past six fiscal years, driven by strong
property value appreciation. The taxable value growth in FY 2026-2027 continues that trend,
producing a projected revenue increase of approximately $251,000 over the current year forecasted
actual despite a reduction in the millage rate.

The Town's millage rate held steady at 1.3349 for six consecutive fiscal years beginning in FY 20192020 before being reduced to 1.2810 in FY 2025-2026 and further to 1.2402 in FY 2026-2027. The
two-year cumulative rate reduction of 0.0947 mills, or approximately 7.1 percent, has been more
than offset by taxable value growth, resulting in net revenue increases in both years. The millage
rate history is illustrated in the chart below.

17

Other Taxes
Other taxes include charges levied by the Town that are not ad valorem but are imposed on the sale
or consumption of goods and services. This category includes the Communications Services Tax,
Discretionary Sales Surtax, and the Local Business Tax. The Discretionary Sales Surtax, commonly
referred to as the infrastructure surtax, is a 1% voter-approved tax collected by the State in addition
to the State’s 6% sales tax and distributed to the Town pursuant to an interlocal agreement with
Indian River County. The infrastructure surtax is authorized through December 2034 and is recorded
as a capital revenue source restricted to infrastructure expenditures.
Franchise Fees
The Solid Waste Franchise Fee, established in FY 2025-2026, represents a 6% fee charged in
connection with the Town’s contracted solid waste collection program
Intergovernmental Revenue
This category includes revenues received from state and other governmental sources in the form of
shared revenues. The most significant state-shared revenues are the Local Government Half-Cent
Sales Tax and Municipal Revenue Sharing. These revenues are distributed by the State based on
municipal population and other state-defined formulas. The State typically notifies municipalities
of anticipated distributions in July of each year. FY 2026-2027 estimates are based on prior year
collections pending receipt of updated estimates, which are expected in July 2026.
Charges for Service
These revenues include charges for current services, sometimes referred to as user fees. Fees are
charged for activities including Postal Center services, Community Center rentals, Public Safety
fees, and Cemetery fees. Fee schedules are reviewed annually. Postal Center revenues, which
include postage stamp sales, metered postage, merchandise, and box rentals, are substantially
offset by related cost of goods and operating expenses reflected in the Postal Center budget.
Interest
The Town maintains interest-bearing accounts and participates in the State Board of
Administration’s Florida PRIME pooled investment program. Earnings are allocated monthly among
funds based on each fund’s proportionate share of average monthly cash balances. Interest
revenue reflect anticipated declining investment balances due to the completion of capital
projects.

18

TOWN OF INDIAN RIVER SHORES
GENERAL FUND REVENUES BUDGET
FY 2026-2027
GENERAL FUND OPERATING REVENUES
ACCOUNT
NUMBER
1-311-1000
1-315-0000
1-316-0000
1-319-0000
1-322-0000
1-323-6000
1-331-XXXX
1-335-1200
1-335-1500
1-335-1800
1-335-2100
1-341-XXXX
1-342-1000
1-342-1001
1-342-6000
1-347-5201
1-347-5202
1-347-5203
1-347-5204
1-351-XXXX
1-361-1000
1-362-XXXX
1-362-1000
1-362-2000
1-364-1000
1-364-4100
1-366-XXXX
1-369-9001
1-392-0000

DESCRIPTION
Ad Valorem Taxes
Communications Services Tax
Local Business Tax
Interest on Taxes
NPDES Permits
Franchise Fees - Solid Waste
Grant Revenue
State Revenue Sharing
Alcohol Beverage Licenses
Half-Cent Sales Tax
Fire Fighter Supplement
Administrative Fees
Law Enforcement Service Charge
Service Charge - Dog Tags
Ambulance Fee Service Charges
Postage Stamp Sales
Merchandise Sales
Metered Postage Sales
Copies & Fax Sales
Fines & Forfeitures
Earned Interest
Community Center Fees
Postal Center Box Rentals
Cell Tower Rental
Cemetery Sales/Fees/Donations
Sales of Surplus Equipment
Miscellaneous Revenues
FMIT Safety Award Grant
Insurance Proceeds
Operating Revenues

NOTES
1
2

3
4
2
2

5
6
6
6

7
6

PROPOSED
FORECASTED
AMENDED
FINAL
FINAL
FINAL
FINAL
BUDGET
TOTAL
BUDGET
ACTUAL
ACTUAL
ACTUAL
ACTUAL
2026-2027
2025-2026
2025-2026
2024-2025
2023-2024
2022-2023
2021-2022
$
7,350,426 $
7,099,577 $
7,096,145 $
6,778,655 $
5,983,684 $
5,267,722 $
4,679,654
367,669
356,960
357,000
357,495
325,949
323,775
311,027
7,900
8,327
7,400
6,674
7,259
8,202
6,886
7,300
8,650
7,900
10,475
7,399
5,957
2,499
499
1,200
499
600
4,625
7,000
13,000
44,000
43,706
43,000
165,503
165,503
57,950
53,765
12,637
103,685
101,652
101,822
104,515
102,772
107,446
106,737
410
410
100
657
122
329
329
378,522
386,247
385,794
410,901
409,492
412,954
410,078
10,880
10,880
11,000
13,669
12,500
14,111
14,175
11,872
3,182
3,099
2,715
19,000
31,938
31,000
15,145
16,250
23,888
7,640
1,300
1,115
1,000
1,345
2,020
1,920
3,510
116,000
112,123
112,000
149,186
57,794
141,425
119,726
82,000
80,560
80,000
86,298
92,832
88,872
89,334
1,590
1,112
1,500
1,445
1,850
1,717
1,842
81,000
77,374
77,000
78,645
80,487
88,641
82,726
50
15
616
2
44
5,550
3,662
4,800
9,010
7,357
3,651
3,420
330,000
363,401
363,000
417,697
487,563
404,545
58,186
26,000
24,404
24,000
28,690
32,645
33,237
35,781
21,300
21,584
21,000
21,956
20,253
21,601
21,142
6,553
6,553
6,553
6,553
6,553
6,553
6,553
3,000
6,635
3,000
3,975
7,450
2,025
225
5,000
47,325
47,325
31,331
21,750
13,725
4,457
2,351
3,000
5,625
3,692
6,558
4,157
5,000
5,024
5,000
6,000
2,360
5,000
3,471
3,000
17,902
14,455
31,233
22,997
$
8,991,541 $
8,985,855 $
8,973,566 $
8,628,281 $
7,757,816 $
7,007,349 $
6,008,933

1. Ad Valorem Revenues are calculated using the following rates: (Property Value x Millage Rate/1000 X (1-Discount):

$

Taxable Property Value
6,173,757,741

Millage Rate
1.2402

Discount
96%

Estimated Taxes
$
7,350,426

2. Reflects state-shared revenues. The budget is based on prior year collections pending updated distribution estimates from the State, which are anticipated to be published in July 2026.
3. Reflects the 6% franchise fee charged in connection with the Town's solid waste program, established in FY 2025-2026.
4. Grant revenue is not anticipated for FY 2026-2027. Any eligible grant amounts related to ongoing vulnerability assessment in FY 2025-2026 will be recognized via budget amendment.

19

TOWN OF INDIAN RIVER SHORES
GENERAL FUND REVENUES BUDGET
4. Grant revenue is not anticipated for FY 2026-2027. Any eligible grant amounts related to ongoing vulnerability assessment in FY 2025-2026 will be recognized via budget amendment.
FY 2026-2027
5. Reflects ambulance transport fee revenue generated by EMS operations, estimated based on a multi-year average as revenue varies with call volume and billing activity.
6. Reflects Postal Center revenues, including postage stamp sales, metered postage services, merchandise sales, and postal box rentals, all estimated based on prior year collections. These revenues are
substantially offset by related postal service expenditures reflected elsewhere in the budget.
7. Reflects interest earnings generated through the Town's SBA Florida PRIME pooled investment account. The estimate reflects anticipated investment balances based on the Town's capital projects, seasonal
revenue collections, biweekly payroll, and other spending patterns.
GENERAL FUND CAPITAL REVENUES

ACCOUNT
NUMBER
28-312-6000
28-33X-2000
28-383-2XXX
28-392-0000
28-364-4100

DESCRIPTION
Local Government Infrastructure Tax
Grant Revenue
Lease/Subscription Proceeds
Insurance Proceeds
Trade-in Proceeds
Capital Revenues

NOTES
8
9
10
9
9

PROPOSED
FORECASTED
AMENDED
FINAL
FINAL
FINAL
FINAL
BUDGET
TOTAL
BUDGET
ACTUAL
ACTUAL
ACTUAL
ACTUAL
2026-2027
2025-2026
2025-2026
2024-2025
2023-2024
2022-2023
2021-2022
$
834,000 $
834,129 $
834,000 $
864,684 $
838,734 $
805,510 $
802,312
13,822
1,000
186,264
75,496
54,564
45,434
146,616
355,584
355,500
38,477
150,000
150,000
$
1,020,264 $
1,415,209 $
1,339,500 $
933,070 $
838,734 $
890,421 $
948,928

8. Reflects Local Government Infrastructure Surtax proceeds distributed to the Town pursuant to the Indian River County interlocal agreement. This voter-approved discretionary sales surtax is levied at the
county level and restricted to infrastructure expenditures. The budget is based on prior year collections pending updated distribution estimates from the State, which are anticipated to be published in July and
August 2026.
9. No capital grant revenue, insurance proceeds, or trade-in proceeds are anticipated for FY 2026-2027. These revenue sources are recognized as received and will be incorporated via budget amendment if
applicable

10. Reflects proceeds from the capital. lease commencing October 1, 2026 for the Public Safety Camera system.
GENERAL FUND SUMMARY OF REVENUES

DESCRIPTIONS
Total Operating Revenues
Total Capital Revenues
Total General Fund Revenues

NOTES

PROPOSED
FORECASTED
BUDGET
TOTAL
2026-2027
2025-2026
$
8,991,541 $
8,985,855
1,020,264
1,415,209
$
10,011,805 $
10,401,064

FINAL
ACTUAL
2024-2025
$
8,628,281
933,070
$
9,561,351

FINAL
ACTUAL
2023-2024
$
7,757,816 $
838,734
$
8,596,550 $

FINAL
ACTUAL
2022-2023
7,007,349
890,421
7,897,770

FINAL
ACTUAL
2021-2022
$
6,008,933
948,928
$
6,957,861

20

GENERAL FUND
Expenditures/ Appropriations

21

TOWN OF INDIAN RIVER SHORES
GENERAL FUND EXPENDITURES COMPARISON
FY 2022 THROUGH FY 2027
The schedule below presents General Fund operating costs and capital expenditures for FY 2026-2027 compared to prior fiscal years. The dollar and percentage change columns reflect the
variance between the FY 2026-2027 proposed budget and the FY 2025-2026 projected total. FY 2025-2026 amounts reflect the current year forecasted total; FY 2024-2025 and prior years
reflect final audited amounts. Total expenditures of $9,327,454 reflect a decrease of approximately 13.6 percent from the prior year, driven primarily by the completion of major capital
projects in FY 2025-2026, including the fire apparatus acquisition and the Building Department office addition. Operating costs increased 3.4 percent, driven primarily by personnel cost
growth across most departments.

Description
Town Council

Proposed
Budget
FY 2026-2027
$

89,619

$ Increase
(Decrease)
$

% Increase
(Decrease)

6,745

Projected Total
FY 2025-2026

8.1% $

82,874

Amended
Budget
FY 2025-2026
$

Final Actual
FY 2024-2025

Final Actual
FY 2023-2024

88,774 $

63,102 $

40,405

Final Actual
FY 2022-2023
$

Final Actual
FY 2021-2022

54,931 $

24,346

Town Manager

281,986

(35,272)

-11.1%

317,258

317,268

317,262

294,628

249,618

185,679

Finance Department

391,787

46,936

13.6%

344,851

344,997

398,264

385,211

351,566

293,159

Town Clerk

205,507

20,280

10.9%

185,227

189,188

175,719

164,840

144,467

113,180

Postal Center

277,975

20,045

7.8%

257,930

263,586

257,650

251,910

240,408

225,527

Facilities

528,236

127,891

31.9%

400,345

400,441

449,967

427,079

363,499

287,775

5,619,356

318,500

6.0%

5,300,856

5,415,708

4,713,245

4,688,877

4,613,296

4,079,157

General Administration

252,336

6,293

2.6%

246,043

246,486

233,846

224,090

153,180

196,404

Information Tech

259,943

(27,496)

-9.6%

287,439

289,741

215,943

64,000

110,394

130,129

Town Attorney

275,000

(20,000)

-6.8%

295,000

255,000

330,454

317,713

659,545

762,937

Code Enforcement & Planning

128,070

21,674

20.4%

106,396

115,679

98,823

33,784

1,394

13,650

Engineering/Planner

88,400

(202,661)

-69.6%

291,061

291,030

241,045

144,569

89,596

83,606

Waterway Transportation

10,000

-

0.0%

10,000

40,000

-

-

-

-

Cemetery

12,697

(3,173)

-20.0%

15,870

17,449

76,946

20,692

33,535

5,818

Community Center

21,778

(1,464)

-6.3%

23,242

31,337

23,090

25,960

28,993

18,496

8,442,690

278,297

3.4%

8,164,393

8,306,684

7,595,356

7,083,758

7,094,422

6,419,862

General Capital Outlay

504,764

(1,043,175)

-67.4%

1,547,939

1,660,512

1,763,102

422,705

724,231

486,164

Road Work

380,000

(697,586)

-64.7%

1,077,586

1,000,000

37,985

40,921

-

-

884,764

(1,740,761)

-66.3%

2,625,525

2,660,512

1,801,087

463,626

724,231

486,164

(1,462,464)

-13.6% $ 10,789,918

$ 10,967,196

Public Safety

Total Operating Costs
Capital Expenditures:

Total Capital Outlay
Total Expenditures

$

9,327,454

$

$

9,396,443

$

7,547,384

$

7,818,653

$

22

6,906,026

DEPARTMENT DESCRIPTIONS
The chart below summarizes FY 2026-2027 budgeted General Fund operating costs by department.
Public Safety represents the largest share of Town expenditures, reflecting the cost of maintaining
a fully staffed, integrated police, fire, and EMS department. Individual department descriptions
follow.

Amounts reflect budgeted General Fund operating costs only and exclude capital expenditures, debt
service, and transfers. The Planning, Zoning and Building Fund is budgeted separately and is not reflected in
the above chart.

TOWN COUNCIL
Pursuant to the Town’s Charter, the Town Council is elected at-large by the electors of the Town.
The Town Council consists of five council members each elected to four-year terms. The members
currently serve without pay or compensation.
The mission of the Town Council is to oversee the legislative function of the Town government and
to direct the offices of the Town Manager and Town Attorney. Responsibilities include enacting
ordinances and resolutions, reviewing and adopting the annual budget, and establishing policies
and other measures that promote the general welfare of the Town and protect the health and safety
of its citizens.
23

The Town Council represents the Town’s interests before other legislative and regulatory bodies.
The Town Council hears citizen concerns and ideas at council meetings, through public forums and
through individual contact. The Town Council also appoints members to volunteer boards and
committees to serve in advisory or legislative roles.
TOWN MANAGER
The Town Manager provides the overall administrative direction for the Town government. The Town
Manager, appointed by and serving at the pleasure of the Town Council, is the Chief Operating
Officer of the Town.
The Town Manager directs and supervises administration of all departments; enforces all laws,
charter provisions and Town Council direction; keeps the Town Council abreast of policy matters;
acts as the administrative spokesperson for the Town; submits the annual operating and capital
budgets to the Town Council; reports to the Town Council on the financial and administrative
activities of the Town; and ensures effective and efficient action on citizen complaints and requests
for service.
FINANCE DEPARTMENT
The Finance Department’s mission is to conduct the fiscal affairs of the Town in compliance with
all applicable laws, regulations, and sound business practices while safeguarding the resources of
the Town.
The Finance Department is responsible for coordinating all financial activities of the Town. The
department is staffed by a Finance Director and a Bookkeeper. Responsibilities include financial
planning, cash management, budgetary practices and control, risk management, accounts
payable, cash receipts, payroll processing, preparation of the annual financial statements, and
audit coordination.
TOWN CLERK
The Town Clerk serves under the direction of the Town Manager. The principal mission of the Town
Clerk is to record and maintain all proceedings of the Town Council and records of the Town.
Major duties include providing statutory notice of meetings of the Town Council, Boards and
Committees; assisting with the preparation of agendas, attending meetings, and
creating/maintaining
minutes; drafting and processing ordinances, resolutions and
proclamations; ensuring legal notices are printed as required; serving as the Attester and keeper of
the Town seal; coordinating and managing volunteers to advisory and enforcement boards;
updating the Code of Ordinances; overseeing Town elections; and keeping the Town’s residents
informed through weekly news alerts. The Clerk also serves as the Council's administrator, primary
point of contact for the public, administrator for the Town cemetery, and is responsible for oversight
of the Postal Center.

24

POSTAL CENTER
The Town’s Postal Center has been operating since 1973, initially as an U.S. Postal Service contract
branch until January 2007, when it became a commercial mail facility for the Town. The Town
provides postage, mailing supplies, packaging assistance, and sorts and forwards customers’
incoming mail into rented postal boxes. The Postal Center operates under the oversight of the Town
Clerk.
FACILITIES
The Town's Facilities Department is responsible for the maintenance, repair, and operational
upkeep of all Town-owned buildings, grounds, and related infrastructure. The department is staffed
by a Facilities Director and a Facilities Technician. The Director oversees all contracted services —
including janitorial cleaning, landscaping, fire alarm monitoring, pest control, street sweeping, and
pressure washing — and coordinates hurricane season preparedness activities. The Facilities
Technician provides direct operational support across Town facilities and to the Cemetery and
Community Center functions.
Department costs are allocated across funds based on the nature of each employee's role. The
Director's costs are administrative and are partially allocated to the Road and Offsite Drainage
Fund and the Planning, Zoning and Building Fund. The Technician's costs are operational and are
partially allocated to the Road and Offsite Drainage Fund, the Cemetery, and the Community
Center based on time spent.
PUBLIC SAFETY
The Town’s Public Safety Department provides fully integrated police, fire, and emergency medical
services to the community. All sworn personnel are cross-trained across law enforcement, fire
suppression, and EMS functions, allowing the department to deploy resources efficiently across all
three disciplines. The department maintains a fully staffed complement of full-time personnel,
supported by part-time per diem staff for shift coverage during training, leave, and academy
attendance. Public Safety is the largest department in the Town’s organizational structure,
accounting for the majority of General Fund operating expenditures.
GENERAL ADMINISTRATION
The General Administration function includes costs that cannot or should not be identified with
specific departments within the General Fund. These costs include Town property insurance,
postage, advertising, and shared office supplies.
INFORMATION TECHNOLOGY
The Town’s Information Technology function is managed by a Chief Technology Officer (CTO) with
support from third-party vendors. The CTO oversees IT strategy, security, and procurement, while
vendors handle day-to-day support for systems, infrastructure, and communications.

25

TOWN ATTORNEY/LEGAL SERVICES
The Town Attorney is a Charter Officer appointed by the Town Council who serves as the legal
advisor for the Town Council and Town staff. The Town Attorney is responsible for preparing and
reviewing resolutions, ordinances, and legal instruments, providing legal opinions, and
representing the Town in litigation and administrative proceedings. The budget for the Town
Attorney also includes legal fees paid to specialized counsel as required, including labor counsel
and utility counsel.
CODE ENFORCEMENT & PLANNING, ZONING AND VARIANCE BOARD
The Town’s Code Enforcement Officer is responsible for ensuring compliance with local codes and
ordinances. Enforcement activities include field inspections, short-term rental checks, and
coordination with the Building Department. Violations that are not resolved administratively are
referred to a Special Magistrate for hearing. Environmental compliance functions, including sea
turtle monitoring across three phases of the beach season, are coordinated through this function
with the support of outside environmental consultants. A portion of the Code Enforcement Officer’s
compensation is allocated to the Planning, Zoning and Building Fund for work performed in support
of building department operations.
The Planning, Zoning and Variance Board is responsible for updating elements of the
Comprehensive Plan, reviewing master plans, variance requests and subdivision plats. This is done
in conjunction with the Town Manager and Building Official.
TOWN ENGINEER/TOWN PLANNER
The Town contracts with outside engineering and planning firms to deliver professional services in
support of Town operations and regulatory compliance. Engineering services recorded in this
budget cover ongoing compliance and program management, including stormwater management
support and general municipal engineering. Planning services support the Town's obligations under
the Basin Management Action Plan, National Pollutant Discharge Elimination System permit,
Community Rating System program, and Municipal Separate Storm Sewer System program.
Engineering costs associated with capital improvement projects are budgeted separately within
the capital program and are not reflected here. The Town also engages outside planners as needed
to support comprehensive plan updates and land use matters in conjunction with the Planning,
Zoning and Variance Board.
WATERWAY TRANSPORTATION
This budget function accounts for costs associated with the Town's waterway management
responsibilities. The primary activity in FY 2026-2027 is support for the implementation of
anchoring limitation areas within Town limits, authorized pursuant to Resolution 23-12.

26

JOHN’S ISLAND CEMETERY
John's Island Cemetery is owned by the Town and administered by the Town Clerk. Grounds upkeep
is provided by the Facilities Department and outside vendors, including monthly landscaping
maintenance and tree trimming. Costs for the cemetery are funded first from plot sales, burial fees,
and cemetery reserves before any general revenues may be expended.
COMMUNITY CENTER
The Town's Community Center is available for rental by residents and the public for private events
including weddings, birthday parties, and other gatherings. The facility is maintained and managed
by the Facilities Department.

27

TOWN OF INDIAN RIVER SHORES
GENERAL FUND BUDGET - TOWN COUNCIL (1-1-511-XXXX)
FY 2026-2027

OBJECT
CODE
XXXX
3400
3401
4000
4600
4700
4800
4900
5200
5400
7130

DESCRIPTION
Salaries & Benefits
Special Events
Software Licensing
Travel & Per Diem
Repair & Maintenance
Printing & Mailing
Promotional items
Other Expenses
Operating Supplies
Dues, Books & Conferences
Subscription Payments
TOTAL

NOTES
1
2
3
4
5
6
7
6
3

PROPOSED FORECASTED
AMENDED
FINAL
FINAL
FINAL
FINAL
BUDGET
TOTAL
BUDGET
ACTUAL
ACTUAL
ACTUAL
ACTUAL
2026-2027
2025-2026
2025-2026
2024-2025
2023-2024
2022-2023
2021-2022
$
- $
- $
- $
- $
- $
- $
27,250
22,757
25,300
19,828
21,451
29,239
6,577
1,500
750
2,665
1,225
1,670
2,987
13,469
3,000
1,583
3,000
1,329
852
1,614
1,417
42,594
42,594
42,594
21,867
7,695
7,695
3,000
3,500
3,500
13,598
4,246
99
3,000
1,000
1,000
1,497
5,000
7,000
7,000
1,868
2,349
743
1,400
375
400
1,324
716
154
332
2,875
3,315
3,315
2,434
1,907
2,086
1,808
8,708
$
89,619 $
82,874 $
88,774 $
63,102 $
40,405 $
54,931 $
24,346

1. The Town Council is composed entirely of volunteer members who serve without compensation or benefits.
2. Details of the Special Events account are as follows:
Detail
Holiday Celebration & Decorations
Elections
Ordinance Codification
Other Events/Awards
Total

Amount
$ 19,250
2,500
2,000
3,500
$ 27,250

The annual holiday celebration serves as the Town's primary recognition event for council members, advisory committee members, staff, and community volunteers
who support Town operations throughout the year. As the Town does not host other large-scale community events, this occasion provides a dedicated opportunity to
acknowledge their contributions.
3. Covers attendance at the Florida League of Cities annual conference, TCCRPC, FLC legislative meetings, the IEMO conference, and other meetings attended by
Councilmembers.
4. Funds the annual service and maintenance contract for the Town Council chambers' audio and video system, procured competitively under RFP 24-05 and
maintained by IM Solutions. The structured agreement provides comprehensive coverage, guaranteed response times, and parts replacement in lieu of unpredictable
break-fix costs.
5. Covers resident mailings, including informational updates, announcements, and required notifications.

28

TOWN OF INDIAN RIVER SHORES
GENERAL FUND BUDGET - TOWN COUNCIL (1-1-511-XXXX)
FY 2026-2027
5. Covers resident mailings, including informational updates, announcements, and required notifications.

6. Replenishes Town-branded items distributed to council members, committee members, and residents. The recent logo refresh necessitates replacement of
existing branded materials.
7. Reserved as a contingency to assist Town Council members with costs associated with their annual financial disclosure filings.

29

TOWN OF INDIAN RIVER SHORES
GENERAL FUND BUDGET - TOWN MANAGER (1-2-512-XXXX)
FY 2026-2027

OBJECT
CODE
12XX
1300
2100
2200
2300
2301
2400
3401
4000
4100
4500
4600
4900
5210
5400
9990

DESCRIPTION
Salaries
Car Allowance
FICA Taxes
Retirement
Employee Insurance Benefits
Health Insurance Incentive
Workers' Compensation
Software Licensing
Travel & Per Diem
Communications
Auto Insurance
Repair & Maintenance
Other Expenses
Fuel & Oil
Dues, Subscriptions & Conferences
Administrative Cost Allocation
TOTALS

NOTES
1
2
1
1
3
3

4
2
2
2
5
6

PROPOSED
FORECASTED
AMENDED
FINAL
FINAL
FINAL
FINAL
BUDGET
TOTAL
BUDGET
ACTUAL
ACTUAL
ACTUAL
ACTUAL
2026-2027
2025-2026
2025-2026
2024-2025
2023-2024
2022-2023
2021-2022
$
236,399 $
277,241 $
277,222 $
299,565 $
276,461 $
240,778 $
182,651
7,200
7,200
7,150
17,931
19,913
19,909
20,444
19,028
16,883
15,895
22,344
25,400
25,401
32,338
30,018
20,650
19,701
40,089
26,411
26,371
28,179
28,950
19,008
3,089
4,877
4,900
6,014
5,083
4,213
4,043
383
358
350
417
333
372
372
1,287
982
1,030
1,185
1,082
1,096
586
2,000
2,159
2,150
1,391
295
1,740
2,077
2,120
1,920
1,920
1,740
1,380
364
299
435
230
25
2,334
504
80
500
2,000
2,000
2,655
488
2,443
2,738
383
980
1,704
1,644
1,875
1,123
1,100
725
1,250
1,850
395
(49,762)
(52,483)
(52,435)
(78,343)
(73,598)
(62,353)
(47,125)
$
281,986 $
317,258 $
317,268 $
317,262 $
294,628 $
249,618 $
185,679

1. In April 2026, the Facilities Director's salary and related benefits were reclassified to the Facilities Department. The remaining amount reflects the Town Manager's salary and includes
a 6% increase.
2. Effective FY 2025-2026, the Town Council approved a car allowance in lieu of a Town-provided vehicle for the Town Manager.
3. Reflects a change in enrollment status and an estimated 15% increase in insurance premiums.
4. Covers travel costs for up to two professional conferences or legislative travel to Tallahassee.
5. Includes Florida Bar dues, conference registrations, continuing education costs, and professional organization membership fees.
6. Reflects indirect cost allocations from the Town Manager office distributed to the Road & Offsite Drainage Fund (5%) and Building Department Fund (10%).

30

TOWN OF INDIAN RIVER SHORES
GENERAL FUND BUDGET - FINANCE DEPARTMENT (1-3-513-XXXX)
FY 2026-2027

OBJECT
CODE
12XX
2100
2200
2300
2400
3200
3401
4000
4100
4600
4700
5200
5205
5400
5410
5500
7130
9990

DESCRIPTION
Salaries
FICA Taxes
Retirement
Employee Insurance Benefits
Workers' Compensation
Annual Audit
Software Licensing
Travel & Per Diem
Communications
Repair & Maintenance
Printing
Operating Supplies
Office Equipment
Books & Publications
Memberships & Dues
Education & Conferences
Subscription Payments
Administrative Cost Allocation
TOTALS

NOTES
1
2
3
4
5
6
5

7

6
5
8

PROPOSED FORECASTED
AMENDED
FINAL
FINAL
FINAL
FINAL
BUDGET
TOTAL
BUDGET
ACTUAL
ACTUAL
ACTUAL
ACTUAL
2026-2027
2025-2026
2025-2026
2024-2025
2023-2024
2022-2023
2021-2022
$ 256,987 $
236,858 $ 236,900 $ 295,410 $ 268,414 $ 243,008 $ 204,627
18,677
16,991
17,063
21,477
19,640
18,017
15,097
28,269
17,286
17,299
36,690
61,536
61,475
34,354
67,920
57,199
57,267
53,045
47,415
33,499
33,252
404
362
421
401
320
357
357
32,000
29,000
29,000
33,000
27,500
28,500
27,000
9,298
8,379
8,445
8,165
8,075
6,775
12,441
3,120
2,400
2,400
877
806
820
1,380
900
900
1,800
1,800
1,800
1,800
7,372
7,034
7,102
6,683
6,325
6,087
5,788
1,025
1,250
1,250
523
1,283
128
139
250
250
250
76
14
3,885
100
100
100
277
55
600
500
310
483
821
524
695
1,350
1,265
1,225
20
932
379
569
5,114
5,114
5,114
5,114
4,800
4,800
(45,964)
(40,037)
(40,049)
(64,547)
(64,804)
(54,665)
(43,849)
$ 391,787 $
344,851 $ 344,997 $ 398,264 $ 385,211 $ 351,566 $ 293,159

1. Reflects salaries for two full-time Finance Department employees. Salaries include a 6-7% increase for FY 2026-2027.
2. Reflects the Town's retirement contributions at 11% of salary for each employee.

3. Reflects insurance enrollment costs for each employee, including a 15% increase in insurance premiums.
4. Covers the annual financial statement audit under a newly awarded contract. No single audit is anticipated for FY 2026-2027.
5. Includes departmental software licenses and subscriptions, timekeeping software, financial software support, and the annual financial system hosting
subscription.
6. Covers hotel, per diem, mileage, and registration for professional conferences, mileage reimbursement, and CPE costs required for CPA licensure maintenance.
7. Reflects replacement costs for the department copier due to continued malfunctions.
8. Reflects indirect cost allocations from the Finance Department distributed to the Road & Offsite Drainage Fund (2.5%) and Building Department (8%).
31

TOWN OF INDIAN RIVER SHORES
GENERAL FUND BUDGET - TOWN CLERK (1-4-513-XXXX)
FY 2026-2027

OBJECT
CODE
12XX
2100
2200
2300
2400
3400
3401
4000
4100
4600
4900
5410
5500
7130

DESCRIPTION
Salaries
FICA Taxes
Retirement
Employee Insurance Benefits
Workers' Compensation
Contractual Services
Software Licensing
Travel & Per Diem
Communications
Repair & Maintenance
Other Expenses
Memberships & Dues
Education & Conferences
Subscription Payments
TOTALS

NOTES
1

2
3
4
5

4

PROPOSED FORECASTED
AMENDED
FINAL
FINAL
FINAL
FINAL
BUDGET
TOTAL
BUDGET
ACTUAL
ACTUAL
ACTUAL
ACTUAL
2026-2027
2025-2026
2025-2026
2024-2025
2023-2024
2022-2023
2021-2022
$ 151,367 $
140,263 $ 141,514 $ 130,313 $ 123,758 $ 109,685 $
82,481
11,580
10,789
9,885
10,027
9,526
8,442
6,287
16,650
11,296
14,214
14,255
13,483
6,645
7,107
17,472
16,416
15,265
12,807
11,547
12,042
10,939
238
158
305
319
255
284
284
1,400
735
1,400
395
725
830
875
1,059
779
950
2,966
2,050
1,129
1,525
568
619
900
900
900
900
900
900
750
1,500
1,506
1,500
1,551
1,347
1,140
1,104
100
100
100
85
171
1,319
193
400
530
530
385
200
165
75
1,125
575
1,175
475
300
315
375
2,580
2,574
2,580
$ 205,507 $
185,227 $ 189,188 $ 175,719 $ 164,840 $ 144,467 $ 113,180

1. Reflects the salary for one full-time Town Clerk, including a 6% increase for FY 2026-2027.
2. Reflects insurance enrollment costs for the employee, including a 15% increase in insurance premiums.
3. Covers quarterly document shredding services.
4. Covers hotel, per diem, mileage, and registration for FACC conferences and records management training.
5. Covers monthly copier maintenance.

32

TOWN OF INDIAN RIVER SHORES
GENERAL FUND BUDGET - POSTAL CENTER (1-5-513-XXXX)
FY 2026-2027

OBJECT
CODE
12XX
2100
2200
2300
2301
2400
3401
4610
4901
5200
9990

5201
5202
5203

DESCRIPTION
Salaries
FICA Taxes
Retirement
Employee Insurance Benefits
Health Insurance Incentive
Workers' Compensation
Software Licensing
R&M Equipment
Credit Card Fees
Operating Supplies
Administrative Cost Allocation
Before COGS
Postage Stamps COS
Merchandise COS
Metered Postage COS
Cost of Goods Sold
TOTALS

Revenues
Postal Center Box Rentals
Stamp & Meter Sales
Merchandise Sales
Credit Card Fees
DEPARTMENT REVENUES
DEPARTMENT LOSS

NOTES
1

2

3
4
5
6

PROPOSED FORECASTED
AMENDED
FINAL
FINAL
FINAL
FINAL
BUDGET
TOTAL
BUDGET
ACTUAL
ACTUAL
ACTUAL
ACTUAL
2026-2027
2025-2026
2025-2026
2024-2025
2023-2024
2022-2023
2021-2022
$
56,918 $
53,473 $
53,906 $
50,693 $
43,349 $
38,659 $
33,644
4,354
3,303
4,269
4,116
3,712
3,298
2,893
6,261
4,307
5,468
5,483
4,708
4,169
3,701
39,792
34,824
35,399
6,256
1,175
1,192
1,135
4,893
5,083
4,367
4,081
90
68
99
73
59
65
65
300
150
300
150
99
99
99
1,360
1,781
2,485
1,754
1,754
1,754
1,754
2,400
2,344
2,400
2,424
2,430
2,220
1,868
3,200
1,489
2,960
562
833
1,200
495
17,888
19,412
16,858
12,506
114,675
101,739
107,286
94,292
82,614
73,881
62,241

7
7
$

NOTES
7
4

82,000
300
81,000
163,300
277,975 $

78,634
183
77,374
156,191
257,930 $

79,000
300
77,000
156,300
263,586 $

84,421
292
78,645
163,358
257,650 $

88,506
312
80,478
169,296
251,910 $

77,607
279
88,641
166,527
240,408 $

80,226
335
82,725
163,286
225,527

PROPOSED FORECASTED
AMENDED
FINAL
FINAL
FINAL
FINAL
BUDGET
TOTAL
BUDGET
ACTUAL
ACTUAL
ACTUAL
ACTUAL
2026-2027
2025-2026
2025-2026
2024-2025
2023-2024
2022-2023
2021-2022
$
21,000 $
21,231 $
22,000 $
$
20,253 $
21,601 $
21,142
170,000
168,095
170,000
173,319
177,513
172,060
1,500
1,447
1,300
1,850
1,717
1,842
3,100
3,428
3,000
3,107
2,899
2,640
195,600
194,201
196,300
198,529
203,730
197,684
$
82,375 $
63,729 $
67,286 $ 257,650 $
53,381 $
36,678 $
27,843

1. Reflects the salary for one full-time Postal Center employee, including a 7% increase for FY 2026-2027.

2. Reflects insurance enrollment costs for the employee, including a 15% increase in insurance premiums.
3. Covers the annual Pitney Bowes postage meter service contract and quarterly meter fees.

33

4. Covers merchant processing fees charged on credit card transactions. These costs are partially offset by a convenience fee charged to customers who pay by credit card.

TOWN OF INDIAN RIVER SHORES
GENERAL FUND BUDGET - POSTAL CENTER (1-5-513-XXXX)
FY 2026-2027

4. Covers merchant processing fees charged on credit card transactions. These costs are partially offset by a convenience fee charged to customers who pay by credit card.
5. Covers consumable postage meter supplies, including meter strips, red ink cartridges, and a display case replacement.
6. This transfer has been eliminated for FY 2026-2027 following the reorganization of the Town. All employees who work here are general government employees.
7. Covers the wholesale cost of USPS postage stamps and metered postage processed on behalf of residents and departments. These costs are passed through at cost and are
substantially offset by postal service revenues reflected elsewhere in the budget.

34

TOWN OF INDIAN RIVER SHORES
GENERAL FUND BUDGET - FACILITIES DEPARTMENT (1-7-519-XXXX)
FY 2026-2027

OBJECT
CODE
12XX
2100
2200
2300
2400
3100
3400
3401
4000
4100
4300
4400
4500
4610
4620
4630
46XX
4900
5200
5210
5220
5410
5500
9999

DESCRIPTION
Salaries
FICA Taxes
Retirement
Employee Insurance Benefits
Workers' Compensation
Professional Services
Contractual Services
Software Licensing
Travel & Per Diem
Communications
Utilities
Equipment Rental
Auto Insurance
R/M - Building
R/M - Other
R/M - Vehicle
Dune Repair
Other Expenses
Operating Supplies
Fuel/Oil
Uniforms
Memberships & Dues
Training
Administrative Cost Allocation
TOTALS

NOTES
1
1
1
2
1
3
4
5
6
7
8

9

10
4
11

PROPOSED FORECASTED
AMENDED
FINAL
FINAL
FINAL
FINAL
BUDGET
TOTAL
BUDGET
ACTUAL
ACTUAL
ACTUAL
ACTUAL
2026-2027
2025-2026
2025-2026
2024-2025
2023-2024
2022-2023
2021-2022
$ 204,817 $
128,099 $ 128,564 $ 118,677 $ 128,543 $ 111,520 $
95,588
15,669
9,449
9,554
8,570
9,462
8,520
7,383
22,530
10,162
10,176
12,991
14,140
12,267
10,515
66,060
28,433
27,938
31,444
33,868
29,826
27,502
1,867
2,567
2,519
1,755
1,401
1,564
1,548
255
2,920
4,695
8,130
111,203
92,183
91,891
80,378
72,645
79,898
80,792
725
425
300
150
99
99
99
2,050
1,800
1,350
1,350
1,575
1,800
1,800
1,800
24,870
24,832
24,110
18,242
15,642
12,674
11,643
33,130
28,844
28,850
28,756
2,341
15,726
3,768
500
400
800
728
599
311
230
20,500
18,783
18,100
42,685
47,654
11,203
3,428
33,000
52,783
53,039
74,529
49,447
26,574
9,244
5,000
4,304
4,500
3,830
4,655
4,015
9,701
13,289
16,631
18,430
224
500
130
1,669
9,100
7,175
7,500
6,666
17,854
11,175
14,944
1,600
1,476
1,500
3,851
5,514
10,784
386
700
750
750
356
1,589
524
1,074
720
215
2,400
1,285
1,500
1,110
275
225
(30,005)
(13,394)
(13,000)
$ 528,236 $
400,345 $ 400,441 $ 449,967 $ 427,079 $ 363,499 $ 287,775

1. Reflects the salaries, payroll taxes, and retirement payments for two full-time Facilities Department employees, the Director and the Facilities Tech, including a 6-7%
increase for FY 2026-2027. Costs for the Facilities Tech are allocated across funds based on time, with portions credited and charged to other departments and
functions.
2. Reflects current insurance enrollment costs for both employees, including a 15% increase in insurance premiums.
3. Covers routine contracted services required to maintain Town facilities, including fire alarm monitoring, janitorial cleaning, landscaping, tree trimming, pressure

35

TOWN OF INDIAN RIVER SHORES
GENERAL FUND BUDGET - FACILITIES DEPARTMENT (1-7-519-XXXX)
FY 2026-2027
3. Covers routine contracted services required to maintain Town facilities, including fire alarm monitoring, janitorial cleaning, landscaping, tree trimming, pressure
washing, pest control, and street sweeping. All contracts were competitively bid. The cleaning and landscaping contracts reflect increases due to changes in vendors. A
detailed breakdown of contractual services costs is provided on the following page.

Detail
Landscape & Tree Services
Office Cleaning
Property Maintenance
Fire Alarm Monitoring
Street Sweeping
Total

Amount
$
66,751
29,643
10,794
1,915
2,100
$
111,203

4. Covers travel, per diem, and training costs for both employees. The Director is budgeted to attend the FACC conferences; the Facilities Tech has a general training
allowance for job-related professional development.

5. Covers utility services for Town facilities. The utilities account includes the following anticipated costs:
Detail
Waste Services
Electric
Water (includes reuse)
Total

Amount
$
5,350
11,330
8,190
$
24,870

6. Covers the seasonal rental of heavy equipment for hurricane season preparedness and response.
7. Covers routine repair and maintenance costs for Town-owned buildings. The account includes the following anticipated costs:
Detail
Painting & Flooring
Mechanical & Plumbing
Doors & Access Controls
General Repairs
Total

Amount
$
10,000
5,500
2,500
2,500
$
20,500

8. Covers routine repair and maintenance costs for non-building assets. The account includes the following anticipated costs:

Detail
Landscaping & Irrigation
Generator Servicing
General Repairs
Total

Amount
$
22,000
5,000
6,000
$
33,000

9. Covers consumable supplies for day-to-day facilities operations, including cleaning supplies, PPE, hurricane preparedness materials, and signage.

36

TOWN OF INDIAN RIVER SHORES
GENERAL FUND BUDGET - FACILITIES DEPARTMENT (1-7-519-XXXX)
FY 2026-2027
9. Covers consumable supplies for day-to-day facilities operations, including cleaning supplies, PPE, hurricane preparedness materi als, and signage.
10. Covers annual membership dues for both employees, including IIMC, FACC, ISA, and miscellaneous memberships.
11. Reflects the reallocation of a portion of the Director's compensation to the Road & Offsite Drainage Fund (5%) and the Building Department (10%) for administrative
support provided to those departments.

37

TOWN OF INDIAN RIVER SHORES
GENERAL FUND BUDGET - PUBLIC SAFETY DEPARTMENT (1-8-529-XXXX)
FY 2026-2027

OBJECT
CODE
1200
1210
1400
1410
1500
2100
2200
2300
2301
2400

DESCRIPTION
Salaries
Part-time Wages
Overtime
Court Overtime
Holidays
FICA Taxes
Retirement
Employee Insurance Benefits
Health Insurance Incentive
Workers' Compensation
Personnel Appropriations

NOTES
1
2
3
4
5
6
7
8
9

PROPOSED FORECASTED
AMENDED
FINAL
FINAL
FINAL
FINAL
BUDGET
TOTAL
BUDGET
ACTUAL
ACTUAL
ACTUAL
ACTUAL
2026-2027
2025-2026
2025-2026
2024-2025
2023-2024
2022-2023
2021-2022
$ 2,521,434 $
2,347,431 $
2,421,370 $
2,173,858 $
2,065,866 $
1,942,254 $
1,810,525
320,360
318,953
354,096
389,610
440,816
563,345
494,033
274,734
338,050
236,727
254,517
280,697
273,952
213,954
2,500
418
5,000
281
552
203
76
68,535
63,940
73,758
56,732
54,041
51,819
49,283
248,503
237,203
238,312
215,976
215,272
213,147
194,385
385,314
320,539
339,968
349,469
334,300
395,920
214,111
692,734
584,667
568,318
444,656
429,543
332,379
330,598
63,338
63,068
56,241
49,381
31,834
29,361
38,854
120,191
96,446
124,608
117,783
96,126
104,001
96,622
$ 4,697,643 $
4,370,715 $
4,418,398 $
4,052,263 $
3,949,047 $
3,906,381 $
3,442,441

1. Reflects compensation costs for all full-time police, fire, and EMS personnel, including salary increases ranging from 4% to 7% depending on classification for FY 2026-2027. The
budget reflects a fully staffed department. Employer-paid costs include FICA at the statutory rate of 7.65%, retirement contributions under the Police and Fire Pension Plan, and
workers' compensation coverage.
2. Reflects compensation costs for part-time per diem employees who provide shift coverage during employee absences, training, vacation, and academy attendance. Per diem
employees do not receive benefits.
3. Reflects overtime costs for full-time personnel, including coverage for sick leave, vacation, and training hours. Overtime is budgeted based on historical usage patterns, with sick
and vacation coverage estimated at 50% of available hours and training overtime at 100%.
4. Reflects holiday pay for eligible full-time personnel in accordance with the historical amounts.
5. Reflects employer-paid FICA at the statutory rate of 7.65% of gross wages for all eligible employees.
6. Reflects the employer's required pension contribution for public safety personnel under the Police and Fire Pension Plan. Public safety employees participate in a defined benefit
pension plan, separate from the general employee retirement program. General employees participate in a 401(a) plan, with the Town contributing 11% when the employee
contributes 5% to their 457 plan.
7. Reflects current insurance enrollment costs for all eligible full-time employees, including an approximate 15% increase in insurance premiums.
8. Reflects the Health Insurance Incentive paid to eligible employees who waive Town-provided health coverage. The incentive is equal to half of the Town's premium savings for the
coverage tier waived.
9. Reflects the cost of workers' compensation coverage for all public safety personnel at the applicable rate.

38

TOWN OF INDIAN RIVER SHORES
GENERAL FUND BUDGET - PUBLIC SAFETY DEPARTMENT (1-8-529-XXXX)
FY 2026-2027

OBJECT
CODE
3100
3400
3401
4000
4100
4300
4500
4610
4620
4621
4630
4640
4650
4660
4670
4700
4900
4901
5100
5200
5210
5220
5221
5230
5235
5235
5240
5245
5245
5250
5260
5400
5410
5420
5500
710X

DESCRIPTION
Professional Services
Contractual Services
Software Licensing
Travel & Per Diem
Communications
Utilities
Auto Insurance
R/M - Building
R/M - Vehicles
R/M - ATV - Boat - Bikes
R/M - Ambulances
R/M - Fire Apparatus
R/M - Radios
R/M - Equipment
R/M - Computers
Printing
Other Expenses
Active Investigations
Office Supplies
Operating Supplies
Fuel & Oil
Uniforms
Uniform Cleaning
Police Supplies/General
Police Supplies/Bullet Proof Vests
Police Supplies/Tasers
Fire Supplies/General
Fire Supplies/Bunker Gear
Fire Supplies/Firehose sections
Medical Supplies/General
Radios Supplies/General
Books and Publications
Memberships & Dues
Tuition & Books
Training, Classes and Conf
Capital Lease/SBITA
Operating Appropriations
TOTALS

NOTES
10
11
12
13
14
15
16
17
18
18
18
19

20
21
21
22
23
23
24
23
23
25
26

13
27

PROPOSED FORECASTED
AMENDED
FINAL
FINAL
FINAL
FINAL
BUDGET
TOTAL
BUDGET
ACTUAL
ACTUAL
ACTUAL
ACTUAL
2026-2027
2025-2026
2025-2026
2024-2025
2023-2024
2022-2023
2021-2022
$
42,800 $
41,247 $
52,000 $
40,139 $
38,590 $
54,795 $
43,456
44,600
41,705
33,651
42,631
32,944
49,141
27,675
72,370
71,884
79,028
67,065
68,064
63,916
95,654
36,525
29,900
29,900
8,565
10,863
23,163
29,720
44,480
38,912
42,740
35,912
42,106
41,658
42,395
24,410
24,078
23,517
23,328
21,824
19,516
20,098
21,600
18,653
17,252
15,928
13,191
10,948
10,582
22,650
22,886
24,600
23,645
26,727
8,740
14,386
42,500
42,285
32,500
50,960
48,788
54,050
22,741
3,000
5,045
5,045
13,192
672
4,027
3,871
19,500
25,307
30,000
9,759
23,421
49,067
15,384
38,320
13,490
42,600
22,566
41,718
16,541
18,951
3,000
13,515
6,500
3,712
2,365
4,661
2,868
20,225
25,717
30,200
25,331
22,879
8,913
18,023
400
1,595
3,190
618
370
316
649
3,610
4,316
6,500
493
2,256
1,132
1,095
4,100
5,281
7,500
3,719
4,915
4,564
5,881
212
286
442
9,500
16,420
18,200
4,888
4,927
5,716
5,099
6,600
45,769
41,000
5,736
10,194
5,099
4,035
90,000
88,952
85,000
74,863
81,289
81,420
100,274
17,000
20,523
21,000
14,773
14,293
25,260
19,335
4,900
2,585
6,000
5,182
4,949
3,705
4,251
40,800
59,800
59,800
23,575
40,505
28,581
23,511
19,000
14,000
22,300
40,000
25,000
39,950
54,950
29,456
41,569
6,792
8,536
33,000
45,000
45,000
15,000
33,400
39,527
39,527
21,175
30,277
30,071
25,516
9,500
6,250
6,250
17,623
29,869
12,460
6,081
12,615
2,223
5,033
2,555
2,794
3,235
3,758
3,235
3,049
4,395
1,770
2,480
6,000
16,000
16,000
5,975
8,616
3,600
42,990
50,190
50,190
10,937
18,599
44,653
31,862
69,238
49,520
49,520
59,939
46,051
47,243
31,550
$ 921,713 $
930,141 $
997,310 $
660,982 $
739,830 $
706,915 $
636,716
$ 5,619,356 $
5,300,856 $
5,415,708 $
4,713,245 $
4,688,877 $
4,613,296 $
4,079,157
39

TOWN OF INDIAN RIVER SHORES
GENERAL FUND BUDGET - PUBLIC SAFETY DEPARTMENT (1-8-529-XXXX)
FY 2026-2027
10.
The professional
professionalservices
services
account
supports
Town's
medical
oversight
and public
compliance.
The account
the following
anticipated
costs:
10. The
account
supports
thethe
Town's
EMSEMS
medical
oversight
and public
safetysafety
compliance.
The account
includesincludes
the following
anticipated
costs:
Detail
Medical Director
Crime Lab
New Hire Testing
Other Professional Services
Total

$

$

Amount
28,800
10,000
3,000
1,000
42,800

services
essential
to daily
police,
fire, fire,
and EMS
operations.
The account
includes
the following
anticipated
costs: costs:
11. Covers
Coversrecurring
recurringcontracted
contracted
services
essential
to daily
police,
and EMS
operations.
The account
includes
the following
anticipated

Detail
Janitorial Cleaning
EMS Medical Billing
Vehicle Washing
Fire Alarm Monitoring
SCBA Testing
Calibration Testing
Total

$

$

Amount
19,000
8,000
6,000
2,400
5,200
4,000
44,600

12. Covers annual software licensing and subscription costs supporting police, fire, and EMS operations. The account includes the following anticipated costs:

Detail
Traffic Camera System
Microsoft 365
EMS & Fire Reporting
Training & Compliance
Emergency Alert System
Records Management
Evidence & Forensic Tools
Mobile & Remote Access
Miscellaneous Systems
Total

$

$

Amount
18,000
10,300
9,800
6,200
5,000
5,400
7,200
2,750
7,720
72,370

13. Covers travel, per diem, and registration costs for department personnel to attend job-related training and conferences across the following areas:
Law Enforcement: investigative techniques, field procedures, tactical response, and supervisory leadership.
Fire/EMS: apparatus operation, medical recertification, fire prevention, and leadership development.
Training & Compliance: records management, accreditation, and public records.
Administration: leadership development and personnel management.

A detailed breakdown is provided on the following page.
40

TOWN OF INDIAN RIVER SHORES
GENERAL FUND BUDGET - PUBLIC SAFETY DEPARTMENT (1-8-529-XXXX)
FY 2026-2027

Detail
Law Enforcement
Fire/EMS
Training & Compliance
Administration
Travel & Per Diem
Total

$

$

Amount
24,390
14,800
2,000
1,800
36,525
79,515

14. Covers internet and telephone services for public safety operations, including wireless data, a satellite phone, a dedicated fax line, dual internet connectivity, department phone
lines, and employee cell phone stipends.
15. Covers utility services for the public safety facility, including electric, water, and trash collection.

16. Covers the annual auto insurance premium for the police, fire, and EMS vehicle fleet through Florida Municipal Insurance Trust.
17. Covers routine repair and maintenance costs for the public safety facility. The account includes the following anticipated costs:

Detail
Garage Doors Maintenance
Generator Maintenance
Air Conditioning Maintenance
Fire System Repairs
Smoke Detectors
Door & Lock Repairs
Plumbing
General Repairs
Total

$

$

Amount
8,750
2,800
3,300
1,300
1,200
2,000
1,700
1,600
22,650

18. Covers routine
internetrepair
and telephone
and maintenance
services costs
for public
for the
safety
police,
operations,
fire, and EMS
including
vehicle
wireless
fleet. data, a satellite phone, a dedicated fax line, dual internet connectivity, department phone
lines, and employee cell phone stipends.
19. Covers routine repair and maintenance costs for public safety equipment, including the equipment maintenance contracts and other general equipment repairs.
15. Covers utility services for the public safety facility, including electric, water, and trash collection.
20. Covers fuel and oil costs for the police, fire, and EMS vehicle fleet based on historical usage with a contingency allowance for fuel price volatility.
16. Covers the annual auto insurance premium for the police, fire, and EMS vehicle fleet through Florida Municipal Insurance Trust.
21. Covers uniform costs and cleaning for sworn police officers and fire and EMS personnel based on two years of historical activity.
17. Covers routine repair and maintenance costs for the public safety facility. The account includes the following anticipated costs:
22. Covers law enforcement supply costs, including ammunition, spare equipment sets, duty gear, investigative supplies, and miscellaneous supplies.

41

TOWN OF INDIAN RIVER SHORES
GENERAL FUND BUDGET - PUBLIC SAFETY DEPARTMENT (1-8-529-XXXX)
FY 2026-2027

23. Covers the planned replacement of ballistic protective vests, tasers, bunker gear, and fire hose sections on a five-year replacement cycle. The replacement schedule is as
follows:

Detail
Ballistic Protective Vests
Tasers
Bunker Gear
Fire Hose Sections
Total

FY 2027
FY 2028
FY 2029
FY 2030
FY 2031
$
19,000 $
13,000 $
29,000 $
17,000 $
18,000
40,000
50,000
33,000
33,000
35,000
38,000
41,000
15,000
15,000
15,000
15,000
15,000
$107,000
$111,000
$79,000
$70,000
$74,000

24. Covers fire and EMS supply costs, including fire extinguisher maintenance, fire tools, and miscellaneous supplies.

25. Covers medical supply costs for EMS operations, including consumable medical supplies, oxygen, medical disposal, and AED replacements.
26. Covers books, publications, and reference materials required for police, fire, and EMS operations, including law enforcement and fire service manuals, professional
subscriptions.
27. Covers the cost of the capital lease for the Axon public safety camera system, including body cameras and in-car cameras, commencing October 1, 2026 over a five-year term.
The FY 2026-2027 payment includes two payments as the initial payment is due in September 2026 prior to lease commencement. The annual lease payments are as follows:

Detail
Annual Payment

$

FY 2027
FY 2028
FY 2029
FY 2030
FY 2031
69,238 $
44,797 $
44,797 $
44,797 $

-

42

TOWN OF INDIAN RIVER SHORES
GENERAL FUND BUDGET - GENERAL ADMINISTRATION (1-9-513-XXXX)
FY 2026-2027

OBJECT
CODE
1000
3400
4100
4200
4500
4600
4900
5100
9901
9903

DESCRIPTION
Bank Charges
Contractual Services
Communications
Postage
Liability, Property & Flood Insurance
Repair & Maintenance
Advertising & Other Expenses
Office Supplies
Retiree Health Insurance
Termination Payments
TOTALS

NOTES
1
2
3
4
5
6

PROPOSED FORECASTED
AMENDED
FINAL
FINAL
FINAL
FINAL
BUDGET
TOTAL
BUDGET
ACTUAL
ACTUAL
ACTUAL
ACTUAL
2026-2027
2025-2026
2025-2026
2024-2025
2023-2024
2022-2023
2021-2022
$
1,868 $
1,846 $
1,903 $
1,884 $
1,724 $
2,262 $
1,685
10,000
10,000
7,483
9,078
13,055
11,948
8,750
8,515
8,863
7,685
7,724
8,127
8,106
3,240
3,424
3,400
2,812
2,961
3,562
1,853
227,678
210,750
210,760
204,271
193,147
115,229
106,093
198
5,600
5,570
5,660
5,141
5,852
6,523
2,693
5,200
5,938
5,900
4,570
3,604
4,422
3,828
60,000
$ 252,336 $
246,043 $ 246,486 $ 233,846 $ 224,090 $ 153,180 $ 196,404

1. No contractual services expenditures are anticipated for FY 2026-2027. In FY 2025-2026, the Town engaged an outside firm to conduct a comprehensive review of
the human resources function, including policy development and compliance assessment. This was a one-time engagement charged to General & Administrative as it
benefited the Town as a whole and is not expected to recur.
2. Covers internet and telephone services for Town Hall general government operations.
3. Covers the Town's liability, property, flood, and other insurance coverages. The budget reflects an estimated 8% increase over current-year rates across all
policies.
4. Covers legal advertising and miscellaneous expenses incurred on behalf of all Town departments. Florida Statute requires certain notices to be published in a
newspaper of general circulation. The Town is actively encouraging the County to establish a qualifying website for legal advertisements.
5. Covers office supplies shared across Town departments.
6. Covers the cost of health insurance premiums for Town retirees. Based on the most recent OPEB actuarial review, the trust funding level is anticipated to exceed
110%. Accordingly, these costs will be funded through a withdrawal from the OPEB trust rather than from general operating revenues.

43

TOWN OF INDIAN RIVER SHORES
GENERAL FUND BUDGET - INFORMATION TECHNOLOGY (1-10-513-XXXX)
FY 2026-2027

OBJECT
CODE
1200
2100
2200
2300
2400
3400
3401
4000
4100
4600
5200
5210
5211
5212
5213
5410
5500
7130

DESCRIPTION
Salaries
FICA Taxes
Retirement
Employee Insurance Benefits
Workers' Compensation
Contractual Services
Software Licenses
Travel & Per Diem
Phone/Communication
Repair & Maintenance
Operating Supplies
Desktop Computers
Laptop Computers
Tablets
IT Hardware
Memberships & Dues
Education & Conferences
Subscription Payments
TOTALS

NOTES
1
1
1
2
3
4
5
6
7
7
7
7
7
5
8

PROPOSED
FORECASTED
AMENDED
FINAL
FINAL
FINAL
FINAL
BUDGET
TOTAL
BUDGET
ACTUAL
ACTUAL
ACTUAL
ACTUAL
2026-2027
2025-2026
2025-2026
2024-2025
2023-2024
2022-2023
2021-2022
$
111,628 $
104,868 $ 105,700 $
78,634 $
- $
- $
8,540
8,030
7,459
6,022
12,279
8,449
10,725
359
17,472
15,258
15,265
9,331
176
140
146
21,319
47,057
48,849
36,062
26,459
53,404
79,970
31,988
44,272
44,195
18,800
23,848
52,796
46,291
2,500
2,000
2,000
2,311
1,268
900
900
900
750
5,000
20,520
20,000
2,792
188
495
1,000
5,499
5,000
2,608
20
2,429
3,373
7,938
9,800
9,800
3,412
2,887
3,528
3,000
3,000
35,613
7,674
7,000
1,500
1,500
4,526
14,000
1,945
1,950
300
1,219
550
300
1,375
1,250
1,000
625
625
12,750
12,652
12,252
13,798
1,577
$
259,943 $
287,439 $ 289,741 $ 215,943 $
64,000 $ 110,394 $ 130,129

1. Reflects the salary for one full-time IT employee, including a 7% increase for FY 2026-2027, along with employer-paid FICA and a retirement contribution at 11% of gross
wages.
2. Reflects insurance enrollment costs for each employee, including a 15% increase in insurance premiums.

3. Covers contracted IT support services, including help desk services through CommPath. The Building Department's proportionate share of costs is charged to that fund.
4. Covers annual software licensing costs for Town operations, including cybersecurity, education, cloud backup, multi-factor authentication, email encryption &
archiving, spam filtering, and policy management platforms.
5. Covers travel, per diem, and registration costs for the IT employee to attend job-related conferences and training.

6. Covers repair and maintenance of IT infrastructure and equipment. The budget is based on estimated need given limited prior-year history in this department.

44

7. Covers the replacement of desktop computers, laptops, tablets and wifi equipment for all Town departments on a five-year replacement cycle, along with IT hardware

TOWN OF INDIAN RIVER SHORES
GENERAL FUND BUDGET - INFORMATION TECHNOLOGY (1-10-513-XXXX)
FY 2026-2027
7. Covers the replacement of desktop computers, laptops, tablets and wifi equipment for all Town departments on a five-year replacement cycle, along with IT hardware
including uninterruptible power supplies and monitors, and miscellaneous operating supplies. Building Department hardware costs are charged to that fund separately.
8. Covers software costs under subscription-based IT agreements (SBITA). The website, firewall, antivirus, and records management platforms are covered under multiyear contracts.

45

TOWN OF INDIAN RIVER SHORES
GENERAL FUND BUDGET - TOWN ATTORNEY (1-11-514-XXXX)
FY 2026-2027

OBJECT
CODE
3100
3101
3103
3105

DESCRIPTION
Contracted Town Attorney
Labor Attorney
Utility Attorney
Governmental Affairs
TOTALS

Notes
1
2
3

PROPOSED FORECASTED
AMENDED
FINAL
FINAL
FINAL
FINAL
BUDGET
TOTAL
BUDGET
ACTUAL
ACTUAL
ACTUAL
ACTUAL
2026-2027
2025-2026
2025-2026
2024-2025
2023-2024
2022-2023
2021-2022
$
75,000 $
90,000 $ 120,000 $
88,046 $
74,836 $ 121,660 $ 153,885
50,000
100,000
10,000
67,486
303
150,000
105,000
125,000
134,922
182,877
537,885
608,749
40,000
60,000
$ 275,000 $
295,000 $ 255,000 $ 330,454 $ 317,713 $ 659,545 $ 762,937

1. Covers the cost of contracted Town Attorney services. The budget is based on current spending activity.
2. Covers the cost of contracted labor counsel services, funded from reserves. The budget reflects a reduction from the prior year as outstanding matters are
anticipated to be resolved prior to the end of FY 2025-2026.
3. Covers the cost of contracted utility counsel services, funded from reserves. The budget reflects a reduction from the prior year as the majority of work related to
the Interlocal Agreement was completed in FY 2025-2026.
Attorney fees are based on standard contracted rates. Should attorney costs exceed the budgeted amount, the excess would also be drawn from reserves through
budget amendments.

46

TOWN OF INDIAN RIVER SHORES
GENERAL FUND BUDGET - CODE ENFORCEMENT AND PLANNING (1-12-515-XXXX)
FY 2026-2027

OBJECT
CODE
1200
2100
2200
2300
2400
3100
3400
3401
4000
4100
4500
4600
4700
4900
5200
5210
5220
5400
5410

DESCRIPTION
Salaries
FICA Taxes
Retirement
Employee Insurance Benefits
Workers' Compensation
Professional Services
Contractual Services
Software Licensing
Travel & Per Diem
Communications
Auto Insurance
Repair & Maintenance
Printing
Misc Expenses
Operating Supplies
Fuel & Oil
Uniforms
Education & Conferences
Memberships & Dues
TOTALS

NOTES
1
1
1
2
3
4
5

6
6

7
6

PROPOSED FORECASTED
AMENDED
FINAL
FINAL
FINAL
FINAL
BUDGET
TOTAL
BUDGET
ACTUAL
ACTUAL
ACTUAL
ACTUAL
2026-2027
2025-2026
2025-2026
2024-2025
2023-2024
2022-2023
2021-2022
$
66,430 $
55,074 $
55,390 $
56,476 $
18,055 $
- $
5,082
4,105
4,178
4,039
1,312
7,307
4,389
4,446
6,136
300
23,678
20,448
20,675
16,766
4,303
768
750
1,135
432
9,008
10,697
16,274
7,195
8,745
1,394
13,650
5,250
5,000
5,000
3,810
1,726
2,076
1,554
200
983
797
1,118
796
288
208
437
364
1,775
832
1,500
1,525
194
500
1,000
1,000
488
323
77
680
1,701
1,015
1,000
2,378
552
225
270
250
194
500
500
103
85
85
500
300
$ 128,070 $
106,396 $ 115,679 $
98,823 $
33,784 $
1,394 $
13,650

1. Reflects the salary for one full-time employee, including a 7% increase for FY 2026-2027, along with employer-paid FICA and a retirement contribution at 11% of
gross wages. The employee's compensation is allocated 60% to this fund and 40% to the Building Department.
2. Reflects insurance enrollment costs for each employee, including a 15% increase in insurance premiums. Costs are allocated 60% to this fund and 40% to the
Building Department.
3. Covers professional services required for code enforcement operations, including Special Magistrate hearings estimated at two sessions annually and
environmental consulting services for sea turtle monitoring across three phases.

4. Covers contracted services supporting the rental inspection program.
5. Covers annual software licensing costs for code enforcement operations. Some costs are partially allocated to the Building Department.

47

TOWN OF INDIAN RIVER SHORES
GENERAL FUND BUDGET - CODE ENFORCEMENT AND PLANNING (1-12-515-XXXX)
FY 2026-2027

6. Covers vehicle operating costs for the Code Enforcement vehicle, including routine maintenance, repairs, fuel, and auto insurance. Some costs are partially
allocated to the Building Department.
7. Covers operating supplies for field operations, including a replacement iPhone and accessories. Some costs are partially allocated to the Building Department.

48

TOWN OF INDIAN RIVER SHORES
GENERAL FUND BUDGET - ENGINEERING AND PLANNING SERVICES (1-13-530-XXXX)
FY 2026-2027

OBJECT
CODE
310X
4700

DESCRIPTION
Professional Services
Printing
TOTALS

Notes
1
2

PROPOSED FORECASTED
AMENDED
FINAL
FINAL
FINAL
FINAL
BUDGET
TOTAL
BUDGET
ACTUAL
ACTUAL
ACTUAL
ACTUAL
2026-2027
2025-2026
2025-2026
2024-2025
2023-2024
2022-2023
2021-2022
$
81,400 $
287,561 $ 287,530 $ 241,045 $ 144,569 $
84,783 $
83,606
7,000
3,500
3,500
4,813
$
88,400 $
291,061 $ 291,030 $ 241,045 $ 144,569 $
89,596 $
83,606

1. Covers professional engineering and consulting services required for Town regulatory compliance programs. The vulnerability assessment currently underway in FY 20252026 is not included in this budget. Should the assessment not be completed prior to fiscal year end, the remaining costs will be brought forward via budget amendment. The
account includes the following anticipated costs:
Service
General Engineering & Planning
BMAP Management
NPDES Compliance
CRS Management
MS4 Management
Total

Amount
$22,000
17,600
16,500
14,300
11,000
$81,400

2. Covers printing costs for required community outreach mailings, including the annual CRS flood insurance notification letter and the MS4 stormwater program mailer.

49

TOWN OF INDIAN RIVER SHORES
GENERAL FUND BUDGET - WATERWAY TRANSPORTATION (1-14-543-XXXX)
FY 2026-2027

OBJECT
CODE

3400

DESCRIPTION

Waterways Contracts
TOTALS

NOTES

1

PROPOSED
BUDGET
2026-2027

$
$

10,000 $
10,000 $

FORECASTED
TOTAL
2025-2026

10,000 $
10,000 $

AMENDED
BUDGET
2025-2026

40,000 $
40,000 $

FINAL
ACTUAL
2024-2025

FINAL
ACTUAL
2023-2024

- $
- $

FINAL
ACTUAL
2022-2023

- $
- $

FINAL
ACTUAL
2021-2022

- $
- $

-

1. Covers anticipated costs associated with the enforcement of state-authorized Anchoring Limitation Areas within Town limits. The County is currently in the process of
establishing these areas; this budget serves as a placeholder pending program activation.

50

TOWN OF INDIAN RIVER SHORES
GENERAL FUND BUDGET - CEMETERY (1-17-569-XXXX)
FY 2026-2027

OBJECT
CODE

1200
2100
2200
2300
2400
3100
3400
3401
4400
4600

DESCRIPTION

Salaries
FICA Taxes
Retirement
Employee Insurance Benefits
Workers' Compensation
Professional Services
Cemetery Contracts
Cemetery Software
Rentals
Cemetery Maintenance
TOTALS

NOTES

1
1
1
1
1

PROPOSED
BUDGET
2026-2027

$

2
3
4
$

501 $
38
55
191
12
7,000
400
4,500
12,697 $

FORECASTED
TOTAL
2025-2026

472 $
36
28
102
18
1,701
8,491
399
1,656
2,967
15,870 $

AMENDED
BUDGET
2025-2026

993 $
76
109
309
12
12,500
450
3,000
17,449 $

FINAL
ACTUAL
2024-2025

913
66
100
234
13

FINAL
ACTUAL
2023-2024

$

6,708
399
68,513
76,946 $

925 $
68
102
237
10
8,091
399
10,860
20,692 $

FINAL
ACTUAL
2022-2023

FINAL
ACTUAL
2021-2022

802 $
64
88
218
11
26,990
2,946
399
2,017
33,535 $

1,110
86
122
319
18
3,764
399
5,818

1. Reflects the proportionate share of the Facilities Tech's compensation allocated to the Cemetery at 0.625% including a 7% increase for FY 2026-2027. Employerpaid costs include FICA, retirement, insurance, and workers' compensation.
2. Covers contracted services for cemetery grounds upkeep, including monthly landscaping maintenance and bi-annual tree trimming.
3. Covers the annual software licensing fee for the cemetery records management database.
4. Covers routine cemetery maintenance costs including irrigation.

51

TOWN OF INDIAN RIVER SHORES
GENERAL FUND BUDGET - COMMUNITY CENTER (1-27-575-XXXX)
FY 2026-2027

OBJECT
CODE

1200
2100
2200
2300
2400
3400
4300
4610
5200

DESCRIPTION

Salaries
FICA Taxes
Retirement
Employee Insurance Benefits
Workers' Compensation
Contract Services
Utilities
Maintenance
Operating Supplies
TOTALS

NOTES

1
1
1
1
1
2
3
4
5

PROPOSED
BUDGET
2026-2027

$

$

2,005 $
153
221
765
48
7,214
2,922
7,450
1,000
21,778 $

FORECASTED
TOTAL
2025-2026

AMENDED
BUDGET
2025-2026

1,888 $
144
109
427
61
7,903
2,884
9,246
580
23,242 $

3,970 $
304
437
1,236
60
11,047
2,983
9,100
2,200
31,337 $

FINAL
ACTUAL
2024-2025

3,651 $
263
398
936
50
10,917
2,801
3,680
394
23,090 $

FINAL
ACTUAL
2023-2024

3,699 $
272
407
947
40
10,917
3,117
6,479
82
25,960 $

FINAL
ACTUAL
2022-2023

FINAL
ACTUAL
2021-2022

3,209 $
257
353
870
45
12,431
2,751
7,774
1,303
28,993 $

3,334
258
367
958
54
8,305
2,955
2,117
148
18,496

1. Reflects the proportionate share of the Facilities Tech's compensation allocated to the Community Center at 2.5%, including a 7% increase for FY 2026-2027.
Employer-paid costs include FICA, retirement, insurance, and workers' compensation.
2. Covers contracted services for the community center, including monthly janitorial cleaning, annual termite and pest control, and the annual Florida Department of
Health grease trap permit.
3. Covers utility services for the community center. The account includes electric and water service.

4. Covers routine repair and maintenance costs for the community center facility, including exterior painting touch-ups, pressure washing, grease trap servicing,
plumbing, pest removal, and miscellaneous repairs.
5. Covers operating supplies and decorations for community center events and activities.

52

SPECIAL REVENUE FUNDS
Road & Offsite Drainage Fund – accounts for the funding of
local transportation system projects through the use of
impact fees, gas tax and other restricted state revenues.
Solid Waste Special Assessment Fund – accounts for the
collection and expenditure of non-ad valorem assessments
related to residential solid waste services. Revenues are
collected annually on the property tax bill, and expenditures
include contracted collection services, administrative
costs, and required notifications. The fund is structured to
operate on a cost-neutral basis.
Planning, Zoning and Building Fund – accounts for revenues
and expenditures associated with the Building Department.
The fund is self-supporting, with revenues derived primarily
from building permit fees. Expenditures consist primarily of
departmental personnel costs, contracted services, and
software licensing. The fund maintains a reserve target of
75% of the average of the prior four years’ expenditures.

53

Road & Offsite Drainage Fund
The Road & Offsite Drainage Fund is a special revenue fund established to account for the receipt
and expenditure of the Town’s share of the Local Option Motor Fuel Tax and a portion of State
Revenue Sharing. These restricted revenues support roadway and drainage maintenance
activities in accordance with State Statute and applicable interlocal agreements. Capital road
reconstruction projects are funded separately through the General Fund’s Infrastructure
Replacement Reserve rather than through this fund.
The chart below illustrates the Road and Offsite Drainage Fund reserve balance from FY 20212022 through FY 2026-2027. This reserve represents the cumulative surplus of restricted state
revenues — Local Option Gas Tax and State Revenue Sharing — over annual maintenance
expenditures. The decline in FY 2022-2023 reflects elevated expenditures associated with the
reconstruction of Pebble Bay Circle. Balances have recovered steadily since and are projected to
continue growing as annual revenues consistently exceed routine maintenance costs. These
reserves are held in conjunction with the General Fund's Infrastructure Replacement Reserve and
are available to supplement future roadway resurfacing and rehabilitation projects as they are
identified and prioritized.

54

TOWN OF INDIAN RIVER SHORES
ROAD OFFSITE DRAINAGE FUND BUDGET (FUND 002)
FY 2026-2027

ACCOUNT CODE
2-322-1000
2-334-4900
2-334-490X
2-335-1200
2-335-1400
2-361-1000

REVENUE DESCRIPTIONS
Impact Fees
FDOT State Revenue
Grant Revenues
State Revenue Sharing
Local Option Gas Tax
Earned Interest
TOTALS

NOTES

1
1

PROPOSED FORECASTED
BUDGET
TOTAL
2026-2027
2025-2026
$
1,230 $
1,476
5,374
5,218
22,000
20,940
69,000
65,598
2,200
2,092
$
99,804 $
95,324

AMENDED
BUDGET
2025-2026
$
1,000
5,000
33,000
74,000
1,200
$ 114,200

FINAL
ACTUAL
2024-2025
$
738
5,066
34,839
72,689
1,479
$ 114,811

FINAL
ACTUAL
2023-2024
$
1,476
4,919
34,257
75,196
1,159
$ 117,007

FINAL
ACTUAL
2022-2023
$
2,706
4,776
35,716
77,722
8,963
$ 129,883

FINAL
ACTUAL
2021-2022
$
8,856
4,637
234,818
35,579
74,997
579
$ 359,466

1. Reflects state-shared revenues. The budget is based on prior year collections pending updated distribution estimates from the State, which are anticipated to be
published in July 2026.

ACCOUNT CODE
2-7-519-1200
2-7-519-2100
2-7-519-2200
2-7-519-2300
2-7-519-2400
2-7-519-4300
2-7-519-4600
2-7-519-4610
2-7-519-4620
2-7-519-4900
2-9-513-1000
2-9-513-9990
2-28-519-6400

EXPENDITURE DESCRIPTIONS
Salaries
FICA Taxes
Retirement
Employee Insurance Benefits
Workers' Compensation
Utilities
R&M - Roads & Bridges
R&M - Baffle Box/Inlet Maintenance
R&M - Traffic/Other
Other expenses
Bank Account Charges
Transfer of Admin Costs
Capital Expenditures
TOTALS

NOTES
2
2
2
2
2
3
3
3

4

PROPOSED FORECASTED AMENDED
FINAL
FINAL
FINAL
FINAL
BUDGET
TOTAL
BUDGET
ACTUAL
ACTUAL
ACTUAL
ACTUAL
2026-2027
2025-2026
2025-2026
2024-2025
2023-2024
2022-2023
2021-2022
$
8,019 $
7,012 $
15,881 $
14,603 $
14,796 $
12,837 $
11,115
613
537
1,215
1,052
1,089
1,027
859
882
612
1,747
1,594
1,628
1,412
1,223
3,062
1,853
4,943
3,416
3,787
3,480
3,194
190
296
238
202
161
180
180
7,500
7,128
7,507
6,688
6,946
6,176
6,038
1,800
1,800
1,800
9,761
12,137
2,500
2,188
2,500
2,566
14,931
1,800
688
1,800
5,550
968
1,818
137,707
11
10
25
7
4
50
23
37,533
29,148
31,961
50,281
47,607
40,178
31,025
250,000
105,056
$
63,910 $
51,272 $
69,617 $
95,720 $ 104,054 $ 317,158 $ 296,420

2. Reflects the proportionate share of the Facilities Tech's compensation allocated to the Road and Offsite Drainage fund at 10%, including a 7% increase for FY 2026-2027.
Employer-paid costs include FICA, retirement, insurance, and workers' compensation.
3. Covers routine repair and maintenance costs for Town roadways and related infrastructure, budgeted based on historical activity. No significant projects or deviations
from normal maintenance levels are anticipated for FY 2026-2027.

55

TOWN OF INDIAN RIVER SHORES
ROAD OFFSITE DRAINAGE FUND BUDGET (FUND 002)
FY 2026-2027

4. Reflects the allocation of indirect administrative costs to the Road & Offsite Drainage Fund , representing the proportionate share of general government staff time and
associated costs dedicated to supporting this fund. The allocation includes 5% of the Town Manager's total costs, 5% of the Facilities Director's compensation, and 2.5% of
the Finance Department's total costs.

DESCRIPTIONS
Total Revenues
Expenditures
Change in reserves
Reserves brought forward
Ending Reserves

NOTES

PROPOSED FORECASTED
FINAL
FINAL
FINAL
FINAL
BUDGET
TOTAL
ACTUAL
ACTUAL
ACTUAL
ACTUAL
2026-2027
2025-2026
2024-2025
2023-2024
2022-2023
2021-2022
$
99,804 $
95,324 $ 114,811 $ 117,007 $ 129,883 $ 359,466
63,910
51,272
95,720
104,054
317,158
296,420
35,894
44,051
19,091
12,953
(187,275)
63,046
100,537
56,486
37,395
24,442
211,717
148,671
$ 136,432 $
100,537 $
56,486 $
37,395 $
24,442 $ 211,717

The Road & Offsite Drainage Fund maintains a reserve balance intended to supplement future roadway resurfacing and rehabilitation projects. These funds are held in
conjunction with the General Fund Infrastructure Replacement Reserves and will be deployed collectively to support the Town's long-term capital roadway program as
projects are identified and prioritized.

56

Solid Waste Special Assessment Fund
The Solid Waste Special Assessment Fund is a special revenue fund established in FY 2025-2026
to account for non-ad valorem assessments related to residential solid waste collection services.
The fund is structured to operate on a cost-neutral basis, with annual assessment revenues
intended to fully cover contracted collection services and related administrative costs. FY 20262027 is the second full year of operation under this structure.
The FY 2026-2027 assessment rate is $179.47 per household based on an estimated 2,199
households.

57

TOWN OF INDIAN RIVER SHORES
SOLID WASTE SPECIAL ASSESSMENT FUND BUDGET (FUND 016)
FY 2026-2027

ACCOUNT CODE
16-329-5000
16-329-5000
16-361-1000

REVENUE DESCRIPTIONS
Special Assessment (96% discount)
Other Solid Waste Fees
Earned Interest
TOTALS

NOTES
1
2
3

PROPOSED FORECASTED
AMENDED
FINAL
FINAL
FINAL
FINAL
BUDGET
TOTAL
BUDGET
ACTUAL
ACTUAL
ACTUAL
ACTUAL
2026-2027
2025-2026
2025-2026
2024-2025
2023-2024
2022-2023
2021-2022
$ 378,866 $
337,685 $
332,866 $
- $
- $
- $
2,998
4,355
3,973
4,463
$ 383,221 $
344,656 $
337,329 $
- $
- $
- $
-

1. Reflects the annual special assessment levied on residential properties and collected via the property tax bill. Rates are adopted by resolution and intended to fully fund service and
administrative costs. The assessment roll is prepared in accordance with statutory requirements and submitted to the County Tax Collector. The current year rate is $179.47 per household
across an estimated 2,199 households, an increase from 1,932 budgeted households in FY 2025-2026. Budgeted revenue reflects collection at 96%, consistent with the statutory earlypayment discount.
2. Reflects fees collected in connection with certificates of occupancy issued by the Building Department. These fees are collected infrequently and are not recurring.
3. Reflects interest earnings generated through the Town's pooled investment account, allocated based on the fund's proportionate share of average monthly cash balances.

ACCOUNT CODE
16-16-534-3400
16-16-534-3401
16-16-534-4700
16-16-513-9990

EXPENDITURE DESCRIPTIONS
Solid Waste Contractual Services
Tax Collector Fees
Mailers
Other Administrative Costs
TOTALS

NOTES
4
5
6

PROPOSED FORECASTED
AMENDED
FINAL
FINAL
FINAL
FINAL
BUDGET
TOTAL
BUDGET
ACTUAL
ACTUAL
ACTUAL
ACTUAL
2026-2027
2025-2026
2025-2026
2024-2025
2023-2024
2022-2023
2021-2022
$ 374,446 $
326,750 $
326,209 $
- $
- $
- $
7,587
6,754
6,658
3,000
3,000
3,000
1,462
$ 385,033 $
336,504 $
337,329 $
- $
- $
- $
-

4. Covers the cost of contracted residential solid waste collection services provided to Town households. It reflects a 1.22% increase per household over the prior year.
5. Reflects the 2% fee charged by the Indian River County Tax Collector for the collection of special assessments on the Town's behalf.
6. Covers the cost of the annual mailer notifying households of the adopted solid waste assessment rate.

DESCRIPTIONS
Total Revenues
Expenditures
Change in reserves
Reserves brought forward
Ending Reserves

NOTES

PROPOSED FORECASTED
BUDGET
TOTAL
2026-2027
2025-2026
383,221
344,656
385,033
336,504
(1,812)
8,152
8,152
6,340
8,152

FINAL
ACTUAL
2024-2025
-

FINAL
ACTUAL
2023-2024
-

FINAL
ACTUAL
2022-2023
-

FINAL
ACTUAL
2021-2022
-

The Solid Waste Special Assessment Fund is structured to operate on a cost-neutral basis, with annual assessment revenues intended to fully cover contracted collection services and
related administrative costs. Reserve balances are maintained at a level considered reasonable relative to the size and scope of the fund
58

Planning, Zoning & Building Fund
The Planning, Zoning & Building Fund is a special revenue fund that accounts for services provided
on a user charge basis. The fund is self-supporting, with revenues derived primarily from building
permit fees. The department is responsible for building code enforcement, including permit
issuance, plan review, and inspections for all construction types, and contractor licensing
compliance.
Permit fees are reviewed and adjusted annually to maintain reserves at approximately 75 percent of
the four-year average operating budget, as required by Florida Statute 553.80(7)(a). Fees have been
increased four times since FY 2021-2022, reflecting rising operating costs and the need to maintain
adequate reserves. Following the one-time cost of the Building Department office addition in FY
2025-2026, reserves are projected below the 75 percent target and are expected to recover as that
cost is absorbed and permit activity continues at current levels. The chart below illustrates building
permit fee revenue over the six-year period from FY 2021-2022 through FY 2026-2027. Revenue has
grown from $508,000 in FY 2021-2022 to a projected $1.22 million in FY 2025-2026, with FY 20262027 budgeted at $1.12 million. The six-year average of $956,000 is shown as a reference line.

59

TOWN OF INDIAN RIVER SHORES
PLANNING, ZONING AND BUILDING FUND BUDGET (BUILDING DEPARTMENT) (FUND 008)
FY 2026-2027

ACCOUNT CODE
8-322-0000
8-341-3000
8-341-3001
8-351-2000
8-361-1000
8-366-9000
8-383-3000

REVENUE DESCRIPTIONS
Building Permits
Administrative Fees
Credit Card Fees
Administrative Fines
Earned Interest
Copies Printed
Subscription Proceeds
TOTALS

NOTES
1
2
3

PROPOSED
FORECASTED
AMENDED
FINAL
FINAL
FINAL
FINAL
BUDGET
TOTAL
BUDGET
ACTUAL
ACTUAL
ACTUAL
ACTUAL
2026-2027
2025-2026
2025-2026
2024-2025
2023-2024
2022-2023
2021-2022
$ 1,124,000 $
1,219,747 $
875,000 $ 1,028,426 $ 1,123,055 $ 733,348 $ 508,235
3,800
4,085
4,000
3,525
3,234
4,304
9,839
26,000
29,000
20,089
22,952
8,117
16,849
11,369
750
7,500
15,000
34,290
31,654
29,910
30,891
20,473
3,973
175
116
175
312
95
395
10,265
17,857
$ 1,168,975 $
1,297,503 $
930,918 $ 1,084,813 $ 1,166,359 $ 792,926 $ 541,311

1. Reflects building permit fee revenue. Permit fees are reviewed and adjusted annually prior to the start of the fiscal year to target the budgeted amount. Collections can vary
significantly based on development activity.
2. Reflects convenience fees charged to applicants who pay permit fees by credit card, estimated based on prior year collections .
3. Reflects interest earnings generated through the Town's pooled investment account, allocated based on the fund's proportionate share of average monthly cash balances.

60

TOWN OF INDIAN RIVER SHORES
PLANNING, ZONING AND BUILDING FUND BUDGET (BUILDING DEPARTMENT) (FUND 008)
FY 2026-2027

ACCOUNT CODE
8-6-524-1200
8-6-524-1210
8-6-524-2100
8-6-524-2200
8-6-524-2300
8-6-524-2301
8-6-524-2400
8-6-524-310X
8-6-524-3400
8-6-524-3401
8-6-524-3402
8-6-524-4000
8-6-524-4100
8-6-524-4300
8-6-524-4500
8-6-524-4600
8-6-524-4605
8-6-524-4610
8-6-524-4620
8-6-524-4700
8-6-524-4901
8-6-524-5100
8-6-524-5105
8-6-524-5200
8-6-524-5210
8-6-524-5220
8-6-524-5400
8-6-524-5410
8-6-524-5400
8-6-524-7130
8-6-524-7230

EXPENDITURE DESCRIPTIONS
Full-Time Salaries
Part-time Salaries
FICA
Pension
Life, Health, Disability
Health Incentive
Workers Comp
Professional Services
Contract Services
Software Licensing
Website/Email - Public Outreach
Travel, Per Diem
Communications
Utilities
Auto Insurance
Computer Maintenance
R&M - Equipment
R&M - Building
R&M - Auto
Printing
Credit Card Fees
Office Supplies
Office Furniture/Equipment
Operating Supplies
Fuel/Oil
Uniforms
Books and Publications
Membership Dues
Training and Conferences
Subscription - Principal
Subscription - Interest
Public Safety Function (Building)

NOTES
4
4
5
6
6
7
7
8
9
10

11
12

13
14

PROPOSED
BUDGET
2026-2027
$
531,039
10,400
41,963
58,414
102,880
7,102
3,916
18,100
14,003
35,021
2,650
2,400
11,790
3,742
1,449
700
2,000
2,780
200
30,849
4,800
18,910
1,800
4,440
1,275
14,300
1,661
11,456
2,350
$
942,390

FORECASTED
AMENDED
FINAL
FINAL
FINAL
FINAL
TOTAL
BUDGET
ACTUAL
ACTUAL
ACTUAL
ACTUAL
2025-2026
2025-2026
2024-2025
2023-2024
2022-2023
2021-2022
$
505,925 $
506,409 $
472,012 $
414,377 $ 370,788 $ 301,516
7,916
8,250
9,418
6,550
7,813
8,925
39,591
39,705
37,122
32,969
30,012
24,567
27,585
28,125
50,588
61,466
64,522
32,172
84,290
84,321
75,106
57,880
34,366
31,221
5,972
6,100
6,014
8,858
11,529
10,603
3,681
3,968
4,299
3,179
3,547
3,547
21,600
22,500
68,805
181,121
181,202
181,613
12,734
12,880
12,895
13,178
11,694
7,013
22,790
23,151
2,235
1,969
2,457
6,987
7,710
10,100
3,235
2,225
2,225
797
958
11,547
11,993
10,807
10,489
9,361
8,964
3,555
3,588
3,152
3,581
2,840
3,011
1,380
1,265
1,093
898
745
460
40
12
7,920
552
880
689
537
1,278
796
1,390
1,390
4,225
480
595
4,625
5,000
1,256
1,854
2,230
5,404
600
600
1,026
165
29,634
29,898
29,761
10,657
16,436
11,023
2,130
2,550
2,633
2,328
3,276
3,189
1,584
1,600
2,219
6,559
1,806
1,548
3,000
3,000
4,531
5,095
5,460
160
1,400
1,400
1,524
579
200
950
2,970
1,352
4,631
2,597
87
1,410
1,410
1,215
720
1,301
495
14,920
18,200
5,884
4,175
4,117
2,350
5,809
5,361
6,687
486
934
$
823,045 $
833,478 $
816,881 $
842,725 $ 778,246 $ 652,016

61

TOWN OF INDIAN RIVER SHORES
PLANNING, ZONING AND BUILDING FUND BUDGET (BUILDING DEPARTMENT) (FUND 008)
FY 2026-2027

4. Reflects compensation costs for five full-time employees and one part-time inspector, including salary increases ranging from 6% to 7% for FY 2026-2027. A portion of the Code
Enforcement Officer's compensation is allocated to this fund for work associated with the Building Department. Employer-paid costs include FICA, retirement, employee and
workers' compensation insurance.
5. Reflects the employer's required retirement contribution at 11% of gross wages for employees participating in the Town's 401(a) plan, partially funded through plan forfeitures in
FY 2025-2026. One employee remains in the Town's closed defined benefit pension plan; the FY 2026-2027 contribution will be determined by the upcoming actuarial valuation.
6. Reflects current insurance enrollment costs for all eligible employees, including a 15% increase in insurance premiums across all coverage tiers.
7. Covers professional and contracted services for building department operations, including tree inspections, Town Attorney services, janitorial cleaning, and IT help desk
support.
8. Covers software licensing costs for building department operations, including permit management, plan review, virtual inspection, document management, and remote access
tools.
9. Covers the Building Department's proportionate share of the Town's website, email services, and community outreach.
10. Covers office phone, internet, cellular devices, and staff cell phone stipends, with a portion allocated to Code Enforcement.
11. Covers merchant processing fees on credit card transactions, partially offset by the convenience fee charged to applicants reflected in permit revenues.
12. Covers office furniture and equipment replacement, including workstations, laptops, and an iPad, plus furniture in connection with the planned building expansion. A portion
of costs is allocated to Code Enforcement.
13. Covers code books, reference materials, and exam fees for building department staff. The Building Official and Code Enforcement Officer are pursuing the MCP designation,
delayed from FY 2025-2026 and continuing in FY 2026-2027.
14. Covers registration and training costs for staff, including the BOAF Annual Conference and MCP exam fees for the Building Official and Code Enforcement Officer.

ACCOUNT CODE EXPENDITURE DESCRIPTIONS
8-9-513-3100
Bank Account Charges
8-9-513-9990
Transfer of Administrative Costs
General Government Function

NOTES
15

PROPOSED
FORECASTED
BUDGET
TOTAL
2026-2027
2025-2026
$
147 $
187
88,198
69,380
$
88,345 $
69,567

AMENDED
FINAL
FINAL
FINAL
FINAL
BUDGET
ACTUAL
ACTUAL
ACTUAL
ACTUAL
2025-2026
2024-2025
2023-2024
2022-2023
2021-2022
$
137 $
133 $
131 $
136 $
129
68,850
74,721
71,383
59,982
47,443
$
68,987 $
74,854 $
71,514 $
60,118 $
47,572

15. Reflects the allocation of indirect administrative costs to the Building Department, including 10% of the Town Manager's total costs, 8% of the Finance Department's total
costs, and 10% of the Facilities Director's total costs.

62

TOWN OF INDIAN RIVER SHORES
PLANNING, ZONING AND BUILDING FUND BUDGET (BUILDING DEPARTMENT) (FUND 008)
FY 2026-2027

ACCOUNT CODE EXPENDITURE DESCRIPTIONS
8-28-524-6400
Capital Expenditures
8-6-524-6430
Subscription Asset
Capital Expenditures

NOTES
16

PROPOSED
BUDGET
2026-2027
$
16,000
$
16,000

FORECASTED
AMENDED
FINAL
FINAL
FINAL
FINAL
TOTAL
BUDGET
ACTUAL
ACTUAL
ACTUAL
ACTUAL
2025-2026
2025-2026
2024-2025
2023-2024
2022-2023
2021-2022
$
864,862 $ 1,111,500 $
42,911 $
13,385 $
11,039 $
14,829
13,763
17,857
$
878,625 $ 1,111,500 $
42,911 $
13,385 $
28,896 $
14,829

16. The 2027 capital expenditures includes a proportionate share of a new inspection vehicle. The 2026 budget includes the design and construction of a building department
office expansion. The expansion budget reflects estimated costs for design, construction, site preparation, permits, and a contingency allowance. Amounts not completed in FY
2025-2026 will be carried forward to FY 2026-2027 via budget amendment. Final costs are subject to revision pending completion of the procurement process.

DESCRIPTIONS
Total Revenues
Expenditures
Public Safety Function (Building)
General Government Function
Capital Expenditures
Total Expenditures
Change in reserves
Reserves brought forward
Ending Reserves
% of Reserve to Average
Expenditures for previous 4 years

NOTES

PROPOSED
BUDGET
2026-2027
1,168,975

FORECASTED
TOTAL
2025-2026
1,297,503

FINAL
ACTUAL
2024-2025
1,084,813

FINAL
ACTUAL
2023-2024
1,166,359

FINAL
ACTUAL
2022-2023
792,926

FINAL
ACTUAL
2021-2022
541,311

942,390
88,345
16,000
1,046,735
122,240
327,338
449,578

823,045
69,567
878,625
1,771,237
(473,734)
801,072
327,338

816,881
74,854
42,911
934,646
150,167
650,905
801,072

842,725
71,514
13,385
927,624
238,735
412,170
650,905

778,246
60,118
28,896
867,260
(74,334)
486,504
412,170

652,016
47,572
14,829
714,417
(173,106)
659,610
486,504

40%

38%

91%

81%

58%

72%

The Building Department Fund is a self-supporting special revenue fund funded entirely through building permit fees, administrative charges, and related revenues. FY 2026-2027
expenditures are projected to be within revenues, reflecting the completion of the building office expansion in FY 2025-2026. Ending reserves are estimated at $449,578,
representing approximately 40% of the four-year average expenditures, below the Town's target of 75%. Reserve levels are expected to recover in subsequent years as the onetime expansion costs are absorbed and permit fee levels are adjusted accordingly.

63

CAPITAL OUTLAY AND
IMPROVEMENTS PROGRAM

64

CAPITAL OUTLAY & IMPROVEMENTS PROGRAM
The Five-Year Capital Outlay & Improvements Program (COIP) provides planning guidance to
the Town and informs the public of anticipated capital needs and funding sources. The plan
is updated annually and may be revised throughout the year as project costs, priorities, or
available funding change.
To be included in the COIP, a capital purchase or improvement must cost at least $5,000 and
have a useful life of two (2) years or more. Capital items are presented by department and
organized by fund, with a separate schedule provided for roadway improvements, as those
projects may be supported by multiple funding sources.
Preparation of the COIP involves three primary steps:
1. Identification of capital needs and assignment of priorities
2. Identification of available financial resources
3. Balancing needs and resources to ensure financial feasibility
Funding for general fund capital projects is provided primarily by the Local Government
Infrastructure Surtax (discretionary sales surtax). Additional funding may include general
revenues and grants, particularly for items that do not qualify for surtax funding. When
applicable, grant funding is pursued and included upon award.
While the COIP reflects a financially feasible plan for FY 2026-2027, funding availability in
subsequent years may impact future priorities. Therefore, the COIP does not include all of
the Town’s long-term needs but rather those reasonably expected to be funded in the fiveyear period.
For FY 2026-2027, the Town anticipates capital outlay of approximately $900,764 across all
funds, funded primarily by the Local Government Infrastructure Surtax, capital lease
proceeds, and designated reserves. General Fund capital totals $884,764, with the
remaining $16,000 budgeted in the Planning, Zoning and Building Fund. Approximately 90%
of General Fund capital expenditures relate to the following six projects:
1.

Roadway Engineering - $380,000 - This allocation funds engineering and design for three
roadway projects: Fred Tuerk/Sago Palm Drive, Reef Lane, and Sunrise Terrace.
Engineering and design for Fred Tuerk/Sago Palm began in FY 2025-2026; this funding
covers the FY 2026-2027 portion of that effort and initiates design work for Reef Lane and
Sunrise Terrace. No roadway construction is budgeted in FY 2026-2027. Construction
funding for these projects is planned in future years and will be assessed following
completion of engineering, including evaluation of grant funding opportunities.

65

2.

Public Safety Camera System - $186,264 - This amount reflects the first-year lease
payment for the Axon public safety camera system, covering body-worn cameras and invehicle cameras for all sworn personnel. The five-year capital lease commences
October 1, 2026. The FY 2026-2027 payment includes two installments, as the initial
payment is due in September 2026 prior to lease commencement. The system supports
officer accountability, evidence collection, and public transparency.

3.

Patrol Vehicle - $72,000 - This allocation funds the replacement of one front-line patrol
vehicle. Patrol vehicles accumulate approximately 30,000 to 40,000 miles per year under
continuous use. Routine replacement ensures the reliability and safety of the Town’s law
enforcement fleet and supports uninterrupted public safety response.

4.

Public Safety Facility Roof Replacement - $58,000 - This funding covers full replacement
of the pitched roof at the public safety facility, utilizing an architectural shingle system
with self-adhering underlayment and corrosion-resistant fasteners and flashing
appropriate for the Town’s coastal environment. The flat roof, replaced during the recent
facility remodel, is not included in this scope. The budget reflects contractor estimates
and is subject to revision based on decking condition and any additional repairs
identified during construction.

5.

Cardiac Monitor/Defibrillators - $55,000 - This allocation funds the replacement of one
cardiac monitor/defibrillator unit. Cardiac monitors are primary life-saving tools used on
every EMS call, with a manufacturer-recommended replacement cycle of five to seven
years. A second unit is scheduled for replacement in FY 2027-2028.

6.

Municipal Phone System - $50,000 - This funding covers replacement of the Town’s aging
phone system, which is approaching end of life. Replacement will improve reliability and
reduce ongoing maintenance costs. The budget reflects vendor estimates and may be
revised upon final system design and procurement.

Should any capital projects from FY 2025-2026 remain incomplete at September 30, 2026 including the Building Department office addition or the Pebble and Beachcomber Lane road
projects - the remaining appropriations will be carried forward into FY 2026-2027 through a
budget amendment. As these projects have already been authorized by the Town Council, the
carryforward amounts will be funded from existing fund balances rather than FY 2026-2027
revenues, allowing work to continue without interruption and without affecting current-year
budget allocations.

66

TOWN OF INDIAN RIVER SHORES, FLORIDA
CAPITAL IMPROVEMENTS PROGRAM - PROSPECTIVE GENERAL FUND
FISCAL YEARS 2027 THROUGH 2031

Department
Town Council
Finance
Facilities
Public Safety
Public Safety
Public Safety
Public Safety
Public Safety
Public Safety
Public Safety
Public Safety
Public Safety
Public Safety
Public Safety
Public Safety
Public Safety
General Administration
General Administration
General Administration
Information Technology
Information Technology
Information Technology
Information Technology

Type
Furniture, Fixtures, & Equipment (FF&E)
Software under SBITA
Vehicles
Furniture, Fixtures, & Equipment (FF&E)
Furniture, Fixtures, & Equipment (FF&E)
Furniture, Fixtures, & Equipment (FF&E)
Furniture, Fixtures, & Equipment (FF&E)
Furniture, Fixtures, & Equipment (FF&E)
Vehicles
Vehicles
Vehicles
Vehicles
Vehicles
FF&E Under Lease Obligation
Building Improvements
Building Improvements
Building Improvements
Building Improvements
Improvements Other then Buildings
Furniture, Fixtures, & Equipment (FF&E)
Furniture, Fixtures, & Equipment (FF&E)
Furniture, Fixtures, & Equipment (FF&E)
Software under SBITA

Information Technology

Software under SBITA

Information Technology

Software under SBITA

Information Technology
Code Enforcement

Software under SBITA
Vehicles

Description
Council Chambers A/V System
Financial System Hosting
Pickup Truck
Public Safety Radio Equipment
Traffic Message Board
Medical Training Mannequins
Rescue Power Saw
Cardiac Monitor/Defibrillators
Aerial Ladder Truck
Patrol Vehicles
Utility Vehicle
Administrative Vehicle
Ambulance
Body & In-Car Camera System
Roof Replacement
Bay Door
HVAC Unit Replacements
Office Space Reconfiguration
Beachcomber Crossover Gate
Network Servers
Ruggedized Mobile Laptops
Municipal Phone System
Website Hosting and Software
Public Records & Workflow
Software
Network & Cyber Security Software
Email Protection & Archive
Software
Inspector Vehicle
Grand Total

Fiscal Year 2027

Fiscal Year 2028

Fiscal Year 2029

10,500
-

40,000
12,500
10,000
1,300,000
80,000
20,000
11,000
-

Fiscal Year 2030
200,000
27,000
13,000
12,000
10,000
20,000
85,000
70,000
11,500
-

-

20,000
-

40,000
-

63,822

9
10

-

10,904

-

-

12,000

10

-

23,200

-

-

25,000

10

24,000
504,764

17,600
282,204

1,493,500

488,500

19,000
670,822

10

10,000
10,000
55,000
72,000
186,264
58,000
9,500
10,000
20,000
50,000
-

12,000
10,000
55,000
76,000
67,000
-

Fiscal Year 2031
14,000
10,000
90,000
425,000
12,000
-

NOTES
1

1. Council Chambers A/V System — The Council Chambers audio/visual system supports all public meetings and is essential to the Town's transparency and public engagement obligations. Replacement is scheduled in FY 2029-2030 at $200,000, reflecting a
typical useful life of five years for broadcast-grade audio/visual equipment. Costs may be revised as technology evolves and vendor pricing is obtained closer to the procurement year.

2. Cardiac Monitor/Defibrillators — The Town's cardiac monitors are primary life-saving tools used on every EMS call, with a manufacturer-recommended replacement cycle of five to seven years. Two units are scheduled for replacement in FY 2026-2027 and FY
2027-2028 at $55,000 per year. Medical device pricing can change significantly and costs will be updated as vendor quotes are obtained.
3. Aerial Ladder Truck — The Town's current aerial ladder truck was purchased in 2014 and is approaching the end of its useful life, which typically ranges from fifteen to twenty years for this class of apparatus. Operating in a coastal environment accelerates
corrosion and wear on apparatus components, which may affect the useful life timeline. Replacement is scheduled in FY 2028-2029 at an estimated cost of $1,300,000. Custom fire apparatus pricing has increased significantly in recent years and the budget
should be treated as a planning estimate pending formal specification development and vendor quotes.
4. Patrol Vehicles — The Town maintains a scheduled patrol vehicle replacement program with a typical useful life of five to seven years. Vehicles are hot-seated and operated in a coastal environment, which accelerates wear from salt air exposure and continuous
use. Annual replacements are budgeted with costs escalating from $72,000 in FY 2026-2027 to $90,000 in FY 2030-2031, reflecting anticipated vehicle price increases. Actual costs will vary based on market pricing and available fleet options at time of purchase.
5. Administrative Vehicles — Administrative vehicles are assigned as take-home vehicles for command staff and have a typical useful life of five to seven years. Replacements are scheduled in FY 2027-2028 at $67,000 and FY 2029-2030 at $70,000, reflecting
incremental price escalation. Actual costs will vary based on market pricing at time of purchase.
6. Ambulance — The Town operates a two-unit EMS fleet with a typical ambulance useful life of seven to ten years. The next replacement is scheduled in FY 2030-2031 at $425,000. Ambulance pricing has increased substantially in recent years and the budget
should be treated as a planning estimate pending formal specification development. Given current lead times, procurement planning should begin in FY 2029-2030.

67

2
3
4
5
6
7
8

TOWN OF INDIAN RIVER SHORES, FLORIDA
CAPITAL IMPROVEMENTS PROGRAM - PROSPECTIVE GENERAL FUND
FISCAL YEARS 2027 THROUGH 2031

7. Body & In-Car Camera System - Reflects the initial lease proceeds for the Axon public safety camera system, including body cameras and in-car cameras for all sworn personnel. The system supports officer accountability, evidence collection, and public
transparency, financed under a five-year capital lease commencing October 1, 2026.

8. Roof Replacement — The public safety facility pitched roof requires full replacement. Two contractor proposals have been obtained specifying an architectural shingle system with self-adhering underlayment and corrosion-resistant stainless steel fasteners and
flashing, appropriate for the Town's coastal environment. The flat roof was replaced during the recent facility remodel and is not included in this scope. The budget of $58,000 reflects contractor estimates and is subject to revision based on decking condition and
any additional repairs identified during construction.
9. Municipal Phone System — The Town's current phone system is aging and nearing end of life, with a typical useful life of ten to fifteen years for municipal phone infrastructure. Replacement with a modern VoIP-based system in FY 2026-2027 at $50,000 will
improve reliability and reduce maintenance costs. The budget reflects vendor estimates and may be revised upon final system design and procurement.

10. IT Software (SBITA) — The Town maintains several enterprise software platforms under subscription-based agreements subject to GASB 96 reporting requirements, including public records and workflow management, network and cybersecurity, and email
protection and archiving. Renewals totaling $51,704 are budgeted in FY 2027-2028 and $56,000 in FY 2030-2031 in accordance with each contract cycle. Cybersecurity requirements and costs can change materially as threats evolve and actual renewal costs will
be confirmed upon contract negotiation.
The following tables summarize the five-year capital improvement program by department and asset type, providing two complementary views of planned expenditures. The department summary identifies which areas of Town operations are driving capital
investment in each year. The asset type summary illustrates the composition of the program, distinguishing between vehicles, equipment, building improvements, technology, and software obligations. Together these summaries allow readers to quickly assess the
scale and nature of capital commitments without reviewing the full line-item detail.

Summary by Type
Building Improvements
Furniture, Fixtures, & Equipment (FF&E)
FF&E Under Lease Obligation
Improvements Other then Buildings
Software under SBITA
Vehicles
Grand Total

Fiscal Year 2027

Summary by Department
Code Enforcement
Facilities
Finance
General Administration
Information Technology
Public Safety
Town Council
Grand Total

Fiscal Year 2027

97,500
125,000
186,264
96,000
$504,764

24,000
30,000
50,000
400,764
$504,764

Fiscal Year 2028
10,500
77,000
51,704
143,000
$282,204

Fiscal Year 2029
11,000
42,500
1,440,000
$1,493,500

Fiscal Year 2030
11,500
295,000
27,000
155,000
$488,500

Fiscal Year 2031
12,000
24,000
119,822
515,000
$670,822

Fiscal Year 2028

Fiscal Year 2029

Fiscal Year 2030

Fiscal Year 2031

10,500
51,704
220,000
$282,204

40,000
11,000
20,000
1,422,500
$1,493,500

27,000
11,500
40,000
210,000
200,000
$488,500

12,000
119,822
539,000
$670,822

The following table presents the projected Capital Outlay Reserve rollforward for FY 2026-2027 through FY 2030-2031. The reserve is funded primarily through annual Discretionary Sales Surtax distributions and lease and subscription proceeds received in connection with capital
financing arrangements. Reserves are drawn down each year to fund the general capital improvement program and, in FY 2027-2028, a roadway reconstruction project. Reserve balances are projected to remain positive throughout the planning period, with a low point of
$145,895 anticipated in FY 2028-2029 following the aerial ladder truck acquisition. The reserve recovers in subsequent years as capital expenditure levels moderate and surtax revenues continue to accumulate.

CAPITAL OUTLAY RESERVES
Beginning Reserves
Additions
Discretionary Sales Surtax Revenue
Lease/Subscription Proceeds
Insurance Proceeds
Trade-in Proceeds
Total Additions
Deductions
General Capital Expenditures
Roadway Reconstruction
Total Deductions
Change in reserves
Ending Reserves

$

$

Fiscal Year 2027
162,395

$

Fiscal Year 2028
677,895

$

Fiscal Year 2029
789,395

$

Fiscal Year 2030
145,895

$

Fiscal Year 2031
242,395

834,000
186,264
1,020,264

842,000
51,704
893,704

850,000
850,000

858,000
27,000
885,000

866,000
119,822
985,822

(504,764)
(504,764)
515,500
677,895 $

(282,204)
(500,000)
(782,204)
111,500
789,395 $

(1,493,500)
(1,493,500)
(643,500)
145,895 $

(488,500)
(300,000)
(788,500)
96,500
242,395 $

(670,822)
(50,000)
(720,822)
265,000
507,395

68

TOWN OF INDIAN RIVER SHORES, FLORIDA
CAPITAL IMPROVEMENTS PROGRAM - HISTORICAL GENERAL FUND
FISCAL YEARS 2022 THROUGH 2026

Department
Town Council
Town Council
Town Manager
Finance
Town Clerk
Postal Center
Facilities
Facilities
Facilities
Public Safety
Public Safety
Public Safety
Public Safety
Public Safety
Public Safety
Public Safety
Public Safety
Public Safety
Public Safety
Public Safety
Public Safety
Public Safety
Public Safety
Public Safety
Public Safety
Public Safety
Public Safety
Public Safety
Public Safety
Public Safety
Public Safety
Public Safety
Public Safety
Public Safety
Public Safety
Public Safety
Public Safety
Public Safety
Public Safety
Public Safety
Public Safety
Public Safety
Public Safety
Public Safety
Public Safety
General Administration
General Administration
General Administration
General Administration
General Administration
General Administration
General Administration
General Administration

Type
Furniture, Fixtures, & Equipment (FF&E)
Furniture, Fixtures, & Equipment (FF&E)
Furniture, Fixtures, & Equipment (FF&E)
Software under SBITA
Furniture, Fixtures, & Equipment (FF&E)
Furniture, Fixtures, & Equipment (FF&E)
Furniture, Fixtures, & Equipment (FF&E)
Vehicles
Vehicles
Building Improvements
Building Improvements
Building Improvements
FF&E Under Lease Obligation
Furniture, Fixtures, & Equipment (FF&E)
Furniture, Fixtures, & Equipment (FF&E)
Furniture, Fixtures, & Equipment (FF&E)
Furniture, Fixtures, & Equipment (FF&E)
Furniture, Fixtures, & Equipment (FF&E)
Furniture, Fixtures, & Equipment (FF&E)
Furniture, Fixtures, & Equipment (FF&E)
Furniture, Fixtures, & Equipment (FF&E)
Furniture, Fixtures, & Equipment (FF&E)
Furniture, Fixtures, & Equipment (FF&E)
Furniture, Fixtures, & Equipment (FF&E)
Furniture, Fixtures, & Equipment (FF&E)
Furniture, Fixtures, & Equipment (FF&E)
Furniture, Fixtures, & Equipment (FF&E)
Furniture, Fixtures, & Equipment (FF&E)
Furniture, Fixtures, & Equipment (FF&E)
Furniture, Fixtures, & Equipment (FF&E)
Furniture, Fixtures, & Equipment (FF&E)
Furniture, Fixtures, & Equipment (FF&E)
Furniture, Fixtures, & Equipment (FF&E)
Improvements Other then Buildings
Improvements Other then Buildings
Improvements Other then Buildings
Software under SBITA
Vehicles
Vehicles
Vehicles
Vehicles
Vehicles
Vehicles
Vehicles
Vehicles
Building Improvements
Building Improvements
Building Improvements
Furniture, Fixtures, & Equipment (FF&E)
Improvements Other then Buildings
Improvements Other then Buildings
Improvements Other then Buildings
Improvements Other then Buildings

Description
Chamber Furnishings
Council Chambers A/V & Acoustic System
Office Equipment & Furniture
Financial System Hosting
Office Furniture
Postage Meter
Equipment & Small Tools
Dump Trailer
Utility Vehicle
Bay Door
Building Remodel
Bunker Gear Shed
Body & In-Car Camera System
Access Control System
Automated External Defibrillators
Drone
Extraction Equipment
Fire Hoses & Accessories
Fuel Level Monitoring Equipment
Gun Safe
Marine Vessel Equipment
Medical Training Mannequins
Portable Ultrasound Device
Power Stretcher & Loading Equipment
Protective Body Gear
Protective Gear Cleaning Equipment
Public Safety Radio Equipment
Rescue Power Saws
Self-Contained Breathing Apparatus
Speed Detection & Feedback Equipment
Station Appliances
SWAT Equipment
Thermal Imaging Camera
Boat Lift
Gate Concrete Slab
Security Fence
Law Enforcement Software
Administrative Vehicles
Ambulance
Boat
Boat Trailer
Motorcycle
Patrol Vehicles
Pumper Truck
Utility Vehicle
Building Remodel & Improvements
Chamber Roof and HVAC Replacement
General HVAC Unit Replacements
Town Hall Sign
Beachcomber Crossover Gate
Dumpster Enclosure & Sidewalk
Dune Crossover
Irrigation Improvements

Fiscal Year 2022
46,648
5,068
612
9,764
8,200
146,617
9,094
1,045
5,915
6,656
23,242
8,944
2,410
1,450
7,752
3,542
43,929
48,394
9,439
74,288
6,650
6,830
55,771
-

Fiscal Year 2023
20,816
3,788
750
1,620
1,797
11,438
110,010
17,393
625
10,672
18,433
930
2,300
4,495
40,715
3,554
2,035
4,378
1,201
8,779
15,015
6,933
49,946
6,891
23,868
54,915
9,645
8,690
1,398
47,354
9,824

Fiscal Year 2024
2,671
314,672
48,996
29,375
125,160
17,255
2,297
89,366
12,048
13,855
7,495
-

Fiscal Year 2025
157,931
21,910
9,250
977,484
14,635
18,855
160,143
10,048
20,450
8,963
120,419
332,690
83,038
5,000
30,177
-

Fiscal Year 2026

69

7,516
7,041
6,099
35,867
2,131
10,000
75,000
5,000
4,550
330,000
60,897
771,732
13,685
115,000
10,000
17,925
-

TOWN OF INDIAN RIVER SHORES, FLORIDA
CAPITAL IMPROVEMENTS PROGRAM - HISTORICAL GENERAL FUND
FISCAL YEARS 2022 THROUGH 2026

Department
General Administration
Information Technology
Information Technology
Information Technology
Information Technology
Information Technology
Information Technology
Cemetery
Community Center

Type
Improvements Other then Buildings
Furniture, Fixtures, & Equipment (FF&E)
Furniture, Fixtures, & Equipment (FF&E)
Furniture, Fixtures, & Equipment (FF&E)
Software under SBITA
Software under SBITA
Software under SBITA
Improvements Other then Buildings
Furniture, Fixtures, & Equipment (FF&E)

Over the five fiscal years from FY 2022 through FY 2026, the
Town invested approximately $5.4 million in General Fund
capital improvements, averaging roughly $1.08 million per year.
Annual spending ranged from $558,988 in FY 2022 to a peak of
$2,003,257 in FY 2025, with FY 2026 at $1,547,939.
Public Safety accounted for the substantial majority of capital
activity across all five years, totaling approximately $4.4 million,
or about 81 percent of General Fund capital spending. This
investment fell into two principal categories: the multi-year
Public Safety building remodel, which spanned FY 2022 through
FY 2026 and exceeded $1.4 million, and fleet and apparatus
replacement, including the FY 2026 pumper truck ($771,732),
ambulance ($330,000), and ongoing patrol and administrative
vehicle replacement. General Administration was the next
largest area, concentrated in building systems such as HVAC
and roof replacement and improvements other than buildings.
By asset type, Vehicles became the dominant category in the
later years, rising from $111,526 in FY 2022 to $1,180,864 in FY
2026 as major apparatus reached replacement age. Building
Improvements peaked in FY 2025 at $1,036,546, reflecting
completion of the Public Safety facility project.
General Fund capital is funded primarily through Discretionary
Sales Surtax revenue, which contributed between $802,312 and
$864,684 annually and provides the recurring base for the
program. Grant revenue, insurance proceeds, trade-in
proceeds, and lease or subscription financing supplemented the
surtax in individual years. The program drew down accumulated
reserves in FY 2025 and FY 2026 to fund the elevated facility and
apparatus spending, reducing the Capital Outlay Reserve from a
high of $1,125,157 at the end of FY 2024 to $162,395 at the end
of FY 2026.

Description
Pebble Bay Outfall
Records Management Server
Server & Network Infrastructure
Workstations & Mobile Devices
Network & Cyber Security Software
Website Hosting and Software
Public Records & Workflow Software
Site Improvements
Ice Maker
Grand Total

Fiscal Year 2022

Summary by Department
Cemetery
Community Center
Facilities
Finance
General Administration
Information Technology
Public Safety
Postal Center
Town Clerk
Town Council
Town Manager
Grand Total

Fiscal Year 2022

Summary by Type
Building Improvements
Furniture, Fixtures, & Equipment (FF&E)
FF&E Under Lease Obligation
Improvements Other then Buildings
Software under SBITA
Vehicles
Grand Total
Description
Beginning Reserves
Additions
Discretionary Sales Surtax Revenue
Lease/Subscription Proceeds/Other
Grant Revenue
Insurance Proceeds
Trade-in Proceeds
Total Additions
Deductions
General Capital Expenditures
Roadway Reconstruction
Total Deductions
Change in reserves
Ending Reserves

Fiscal Year 2023

Fiscal Year 2024
61,236
8,450
732,876

Fiscal Year 2025

24,966
13,254
7,127
22,840
568,395
Fiscal Year 2023
22,840
13,235
76,911
45,347
383,088
1,620
24,604
750
$568,395

Fiscal Year 2024
8,450
82,586
639,169
2,671
$732,876

Fiscal Year 2025

4,569
10,376
143,539
22,159
326,629
46,648
5,068
$558,988

21,910
35,177
32,264
1,755,975
157,931
$2,003,257

142,925
75,496
1,314,961
7,041
7,516
$1,547,939
-

Fiscal Year 2022
89,138
152,394
146,617
59,313
111,526
$558,988

Fiscal Year 2023
128,345
165,108
17,393
96,431
14,060
147,058
$568,395

Fiscal Year 2024
336,022
206,202
69,686
120,966
$732,876

Fiscal Year 2025
1,036,546
367,038
18,855
8,963
35,708
536,147
$2,003,257

Fiscal Year 2026
169,097
104,557
17,925
75,496
1,180,864
$1,547,939

765
21,394
4,569
558,988

$

Fiscal Year 2022
80,172

$

802,312
146,616
72,826
1,021,754

$

558,988
558,988
462,766
542,938 $

Fiscal Year 2023
542,938
805,510
45,434
64,687
38,477
954,108
568,395
219,522
787,917
166,191
709,129

$

Fiscal Year 2024
709,129

$

838,735

$

Fiscal Year 2026

18,466
13,798
2,003,257

Fiscal Year 2025
1,125,157

55,053
20,443
1,547,939
Fiscal Year 2026

$

Fiscal Year 2026
295,125

310,169
1,148,904

864,684
54,563
253,978
1,173,225

834,129
75,496
355,584
150,000
1,415,209

732,876
732,876
416,028
1,125,157 $

2,003,257
2,003,257
(830,032)
295,125 $

1,547,939
1,547,939
(132,730)
162,395

70

TOWN OF INDIAN RIVER SHORES, FLORIDA
CAPITAL IMPROVEMENTS PROGRAM - PROSPECTIVE ROAD AND DRAINAGE PROJECTS
FISCAL YEARS 2027 THROUGH 2031

Roadway
Pebble Lane
Beachcomber Lane
Fred Tuerk/Sago Palm
Reef Lane
Sunrise Terrace
Winter Beach Boulevard
Amy Ann Lane
Surf Lane
Old Winter Beach Road

Type
Replacement
Replacement
Replacement
Replacement
Replacement
Rehabilitation
Resurfacing
Resurfacing
Resurfacing

Roadway Construction Costs

Projected Costs
Budgeted Fiscal
Budgeted Fiscal
Budgeted Fiscal
Budgeted Fiscal
Budgeted Fiscal
through 2026
Year 2027
Year 2028
Year 2029
Year 2030
Year 2031
$
508,523 $
- $
- $
- $
- $
670,373
250,000
2,000,000
50,000
450,000
80,000
720,000
260,000
40,000
52,000
345,000
$

1,178,896 $

380,000 $

2,000,000 $

- $

1,430,000 $

Notes
1
1
2
3
3

437,000

1. Pebble Lane & Beachcomber Lane are budgeted to be completed within fiscal year 2026, however if these projects are not completed prior to September 2026, a budget amendment will be
completed at the beginning of fiscal year 2027 to account for the remaining of the project.
2. Engineering and design for the Fred Tuerk/Sago Palm road project will begin in FY 2025-2026. Should the project extend beyond September 2026, a budget amendment will be processed at the beginning of
FY 2026-2027 to account for the remaining costs. Project prioritization and funding strategy, including the pursuit of grant funding to offset costs, will be assessed following completion of engineering.
3. Engineering for Reef Lane and Sunrise Terrace will begin in FY 2025-2026. Project prioritization and scheduling will be assessed alongside Fred Tuerk/Sago Palm following engineering completion.
INFRASTRUCTURE REPLACEMENT RESERVES

Projected Fiscal
Year 2026

Description
Beginning Reserves
Additions
Annual Reserve Contribution
Discretionary Sales Surtax Revenue
Other Funding Sources

$

Budgeted Fiscal
Year 2027

1,349,774 $

Budgeted Fiscal
Year 2028

Budgeted Fiscal
Year 2029

Budgeted Fiscal
Year 2030

Budgeted Fiscal
Year 2031

922,188 $

942,188 $

342,188 $

742,188 $

12,188

650,000
-

400,000
-

400,000
500,000
500,000

400,000
-

400,000
300,000
-

400,000
50,000
-

Total Additions
Deductions
Roadway Construction

650,000

400,000

1,400,000

400,000

700,000

450,000

(1,077,586)

(380,000)

(2,000,000)

-

(1,430,000)

(437,000)

Total Deductions

(1,077,586)

(380,000)

(2,000,000)

-

(1,430,000)

(437,000)

(427,586)

20,000

(600,000)

400,000

(730,000)

13,000

922,188 $

942,188 $

342,188 $

742,188 $

Change in reserves
Ending Reserves

$

12,188 $

25,188

71

TOWN OF INDIAN RIVER SHORES, FLORIDA
CAPITAL IMPROVEMENTS PROGRAM - HISTORICAL ROAD AND DRAINAGE PROJECTS
FISCAL YEARS 2022 THROUGH 2026

Roadway
Pebble Lane
Beachcomber Lane
Fred Tuerk/Sago Palm
Reef Lane
Indian & Seminole Lane
Pebble Bay Circle

Type
Replacement
Replacement
Replacement
Replacement
Replacement
Replacement

Fiscal Year 2022

22,404

Fiscal Year 2024
40,180
741

422,047
16,140

1,402
987,586

5,021

$438,187

$1,011,392

$45,942

$37,985

Projected Fiscal
Year 2023

Projected Fiscal
Year 2024

Projected Fiscal
Year 2025

Projected Fiscal
Year 2026

Roadway Construction Costs

Fiscal Year 2023

Fiscal Year 2025
24,400
13,585

Fiscal Year 2026
443,943
633,643
$1,077,586

INFRASTRUCTURE REPLACEMENT RESERVES

Description
Beginning Reserves
Additions
Annual Reserve Contribution
Grant Funding
Discretionary Sales Surtax Revenue
Local Option Gas Tax
Other Sources

Projected Fiscal
Year 2022
$

235,641 $

493,291 $

778,680 $

1,037,759 $

1,349,774

300,000
395,837
-

300,000
307,737
219,522
469,522
-

300,000
521
4,500

350,000
-

650,000
-

Total Additions
Deductions
Roadway Construction

695,837

1,296,781

305,021

350,000

650,000

-$438,187

-$1,011,392

-$45,942

-$37,985

-$1,077,586

Total Deductions

-$438,187

-$1,011,392

-$45,942

-$37,985

-$1,077,586

257,650

285,389

259,079

312,015

(427,586)

493,291 $

778,680 $

1,037,759 $

1,349,774 $

922,188

Change in reserves
Ending Reserves

$

Over the five fiscal years from FY 2022 through FY 2026, the Town invested approximately $2.5 million in roadway reconstruction and offsite drainage projects,
averaging roughly $506,000 per year. Annual spending varied with the project schedule, from $37,985 in FY 2025 to a peak of $1,011,392 in FY 2023, reflecting the
phased, segment-by-segment nature of the program. The largest projects were Pebble Bay Circle ($1,008,747), Beachcomber Lane ($670,373), Indian & Seminole
Lane ($423,449), and Pebble Lane ($508,523).

The fund is supported primarily by an annual reserve contribution from the General Fund, increased from $300,000 in earlier years to $350,000 in FY 2025 and
$650,000 in FY 2026 to rebuild reserves ahead of the Pebble Lane and Beachcomber Lane reconstruction. Grant funding, Discretionary Sales Surtax, and Local Option
Gas Tax supplemented the contribution in individual years. Reserves grew from $235,641 at the start of FY 2022 to a high of $1,349,774 at the end of FY 2025, then
drew down to $922,188 at the end of FY 2026 to fund that year's construction, remaining positive throughout.

72

TOWN OF INDIAN RIVER SHORES, FLORIDA
CAPITAL IMPROVEMENTS PROGRAM - PROSPECTIVE PLANNING, ZONING, BUILDING FUND (BUILDING DEPARTMENT)
FISCAL YEARS 2027 THROUGH 2031

Department
Building Department
Building Department
Building Department
Building Department

Type
Building Improvements
Furniture, Fixtures, & Equipment (FF&E)
Software under SBITA
Vehicles

Description
Building Addition
Office Equipment & Furniture
Website Hosting and Software
Inspector Vehicle
Grand Total

Fiscal Year 2027

Fiscal Year 2028

16,000
16,000

-

Fiscal Year 2029

Fiscal Year 2030

Fiscal Year 2031

7,717
7,717

51,051
51,051

53,604
53,604

NOTES
1
2
3

1. The Building Addition is currently budgeted to be completed within fiscal year 2026, however if this project is not completed prior to September 2026, a budget amendment will be completed at the beginning of fiscal year
2027 to account for the remaining of the project.
2. Software (SBITA) — The Town maintains several enterprise software platforms under subscription-based agreements subject to GASB 96 reporting requirements, including the website. Requirements and renewal costs
will be confirmed upon contract negotiation.

3. Inspector Vehicle — The Building Department inspection vehicle is used for daily field inspections and code enforcement activities. A replacement is scheduled in FY 2026-2027 at $16,000, representing the Building Department's
proportionate share of the vehicle cost. Subsequent replacements are anticipated in FY 2029-2030 and FY 2030-2031, reflecting a typical useful life of five to seven years. Actual costs will vary based on market pricing at time of
purchase..
The following tables summarize the five-year capital improvement program and asset type, providing complementary views of planned expenditures. The asset type summary illustrates the composition of the program,
distinguishing between vehicles, equipment, building improvements, technology, and software obligations. This summary allow the readers to quickly assess the scale and nature of capital commitments without reviewing
the full line-item detail.

Summary by Type
Building Improvements
Furniture, Fixtures, & Equipment (FF&E)
Software under SBITA
Vehicles
Grand Total

Fiscal Year 2027
$

$

16,000
16,000

Fiscal Year 2028
$

$

Fiscal Year 2029
-

$

$

7,717
7,717

Fiscal Year 2030
$

$

51,051
51,051

Fiscal Year 2031
$

$

53,604
53,604

73

MEMORANDUM
TO:

Town Council

FROM:

James Harpring, JD
Town Manager

DATE:

September 16, 2026

SUBJECT:

Ordinance No. 601 - Capital Improvement Element 2027-2031

BACKGROUND:
The Town of Indian River Shores maintains a five-year Capital Improvement Program (CIP), also
know as the Capital Outlay and Improvements Program. The CIP is updated annually as part of the
budgeting process. Florida law requires that local government planning be a continuous and
ongoing process. Section 163.1377 (3), Florida Statutes, mandates an annual update to the FiveYear Capital Improvement Schedule (CIS). This schedule is included in the Capital Improvements
Element (CIE) of the Town’s Comprehensive Plan.

ATTACHMENT: Ordinance No. 601

ORDINANCE NO. 601
AN ORDINANCE OF THE TOWN OF INDIAN RIVER SHORES, FLORIDA,
TO ADOPT THE FIVE-YEAR CAPITAL IMPROVEMENT PROGRAM 20272031 AS PART OF THE TOWN’S COMPREHENSIVE PLAN IN
ACCORDANCE WITH MANDATES SET FORTH IN CHAPTER 163,
FLORIDA STATUTES; PROVIDING FOR CONFLICTS, PROVIDING FOR
SCRIVERNOR’S ERRORS AND PROVIDING FOR SEVERABILITY AND
PROVIDING FOR A BUSINESS IMPACT STATEMENT; AND PROVIDING
FOR AN EFFECTIVE DATE.
WHEREAS, the Town of Indian River Shores has a five-year Capital Improvement Program that is
updated annually and is also known as the Capital Outlay & Improvements Program; and
WHEREAS, the Florida Legislature intends that local planning be a continuous and on-going
process; and
WHEREAS, growth management legislation, F.S. 163.3177(3), requires an annual update to the Five Year Capital Improvement Schedule (CIS) in the Capital Improvements Element (CIE).
NOW, THEREFORE, BE IT ORDAINED by the Town Council of the Town of Indian River Shores,
Florida:
SECTION 1. Adoption.
The Town Council does hereby adopt the Five-Year Capital Improvement Program 2027-2031,
attached hereto as Attachment "A", into the Town of Indian River Shores Comprehensive Plan and
incorporated by reference.
SECTION 2. Business Impact Statement.
Pursuant to Section 166.04 (4), Florida Statutes, the Town is required to prepare a business impact
estimate for certain proposed ordinances, The Purpose of Ordinance No. 601 is to comply with Section 163.3177
(3) Florida Statutes, by providing the required annual update to the Capital Improvements Element (CIE) of the
Town’s Comprehensive Plan. As such, no business impact estimate is required.
SECTION 3. Conflicts.
All Ordinances or parts of Ordinances in conflict with any of the provisions of this Ordinance are hereby
repealed to the extent of the conflict.
SECTION 4. Severability.
If any Section or portion of a Section of this Ordinance proves to be invalid, unlawful or
unconstitutional, it shall not be held to invalidate or impair the validity, force, or effect of any other Section
or part of this Ordinance.
This ordinance shall become effective upon its final adoption and as provided by general law.
First Reading:
Published:
Second Reading:

September 22, 2026
October 5, 2026
October 22, 2026

1

PASSED AND ADOPTED on second reading by the Town Council of the Town of Indian River Shores,
Florida, this __ day of October 2026.
_________________________________
Brian Foley, Mayor

ATTEST:
Janice C. Rutan, Town Clerk

2

Attachment A

Function/Department

Add New/
Source of Funding
Replace

Medical Training Mannequins

R

General Fund

Rescue Power Saw

R

General Fund

Cardiac Monitor/Defibrillators

R

General Fund

Body & In-Car Camera System (Lease)

R

General Fund

Patrol Vehicles

R

General Fund

Utility Vehicle

R

General Fund

Administrative Vehicle

R

General Fund

Aerial Ladder Truck

R

General Fund

Ambulance

R

General Fund

Roof Replacement

R

General Fund

Bay Door

R

General Fund

Building Addition *

N

Planning, Zoning &
Building Fund

Office Equipment & Furniture

R

Inspector Vehicle

R

Nature of Funding
Infrastructure Surtax/
General Revenues
Infrastructure Surtax/
General Revenues
Infrastructure Surtax/
General Revenues
Infrastructure Surtax/
General Revenues
Infrastructure Surtax/
General Revenues
Infrastructure Surtax/
General Revenues
Infrastructure Surtax/
General Revenues
Infrastructure Surtax/
General Revenues
Infrastructure Surtax/
General Revenues
Infrastructure Surtax/
General Revenues
Infrastructure Surtax/
General Revenues

FY 2027

FY 2028

FY 2029

FY 2030

FY 2031

TOTAL

10,000

10,000

10,000

10,000

10,000

50,000

-

-

-

20,000

-

20,000

55,000

55,000

-

-

-

110,000

186,264

-

-

-

-

186,264

72,000

76,000

80,000

85,000

90,000

403,000

-

-

20,000

-

-

20,000

-

67,000

-

70,000

-

137,000

-

-

1,300,000

-

-

1,300,000

-

-

-

-

425,000

425,000

58,000

-

-

-

-

58,000

9,500

-

-

-

-

9,500

Infrastructure Surtax/
General Revenues/Building
Permit Fees/Gener

-

-

-

-

-

-

Building Permit Fees

-

-

7,717

-

-

7,717

Building Permit Fees

16,000

-

-

51,051

53,604

120,655

416,764

220,000

1,430,217

261,051

592,604

2,920,636

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

Building Department

Planning, Zoning &
Building Fund
Planning, Zoning &
Building Fund

TOTAL PUBLIC SAFETY
PHYSICAL ENVIRONMENT
General Administration
Beachcomber Crossover Gate *

N

General Fund

Infrastructure Surtax/
General Revenues

TOTAL PHYSICAL ENVIRONMENT
TRANSPORTATION
Public Works - Roadways
Beachcomber Lane *

R

General Fund

Infrastructure Replacement
Reserves/General Revenues

Attachment A

Function/Department

Add New/
Source of Funding
Replace

Pebble Lane *

R

General Fund

Fred Tuerk / Sago Palm

R

General Fund

Reef Lane

R

General Fund

Sunrise Terrace

R

General Fund

Winter Beach Boulevard

R

Amy Ann Lane

R

Surf Lane

R

Old Winter Beach Road

R

Nature of Funding
Infrastructure Replacement
Reserves/General Revenues
Infrastructure Replacement
Reserves/General Revenues
Infrastructure Replacement
Reserves/General Revenues
Infrastructure Replacement
Reserves/General Revenues
Infrastructure Replacement
Reserves/General Revenues
Infrastructure Replacement
Reserves/General Revenues
Infrastructure Replacement
Reserves/General Revenues
Infrastructure Replacement
Reserves/General Revenues

FY 2027

FY 2028

FY 2029

FY 2030

FY 2031

TOTAL

-

-

-

-

-

-

250,000

2,000,000

-

-

-

2,250,000

50,000

-

-

450,000

-

500,000

80,000

-

-

720,000

-

800,000

-

-

-

260,000

-

260,000

-

-

-

-

40,000

40,000

-

-

-

-

52,000

52,000

-

-

-

-

345,000

345,000

TOTAL TRANSPORTATION

380,000

2,000,000

-

1,430,000

437,000

4,247,000

TOTAL CAPITAL IMPROVEMENT PROJECTS

900,764

2,282,204

1,501,217

1,969,551

1,161,426

7,815,162

Road & Offsite Drainage
Fund
Road & Offsite Drainage
Fund
Road & Offsite Drainage
Fund
Road & Offsite Drainage
Fund

* The following projects were funded in prior fiscal years and remain in progress; work is not yet completed. No additional appropriation is required, so they are not reflected in the schedule above: Building Addition, Beachcomber Lane, Pebble Lane, and the
Beachcomber Crossover Gate. Any unspent balances at the close of the prior fiscal year will be carried forward to complete the projects. Project schedules are subject to change based on maintenance needs and funding availability.