On the agenda: Ponce Inlet meeting — License Plate Reader (Jul 14)

TOWN COUNCIL AGENDA
SPECIAL MEETING
“Budget Workshop”
TUESDAY
JULY 14, 2026 – 10:00 AM

TOWN COUNCIL CHAMBERS
4300 S. ATLANTIC AVENUE, PONCE INLET, FL

SUNSHINE LAW NOTICE FOR BOARD MEMBERS – Notice is hereby provided that one
or more members of the Town’s various boards may attend and speak at this meeting.
1.

Call to Order.

2.

Pledge of Allegiance.

3.

Roll Call.

4.

Discussion – Fire Non-Ad Valorem Assessment Program – Overview and Request for
Direction.

5.

Final Budget for FY 24/25, Adopted and Amended Budgets for FY 25/26, and Proposed
Budget for FY 26/27.

6.

Adjournment.

If a person decides to appeal any decision made by the Town Council with respect to any matter
considered at a meeting or hearing, he/she will need a record of the proceedings and that for such
purpose, he/she may need to ensure that a verbatim record of the proceedings is made, which
record includes the testimony and evidence upon which the appeal is to be based. Persons who
require accommodation in order to attend this meeting should contact the Ponce Inlet Town Hall
at 236-2150 at least 48 hours prior to the meeting to request such assistance.
A complete copy of the materials for this agenda is available at Town Hall.

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Item 4

MEMORANDUM

Office of the Public Safety Director
The Town of Ponce Inlet staff shall be professional, caring and fair in delivering community
excellence while ensuring Ponce Inlet citizens obtain the greatest value for their tax dollar.

To:
From:
Date:
Subject:

Michael E. Disher, AICP, Town Manager
Daniel Scales, CFO, Public Safety Director, Fire Chief
June 23, 2026
Discussion - Fire Non-Ad Valorem Assessment Program — Overview and Request for
Direction

Meeting Date: July 14, 2026 — Budget Workshop
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INTRODUCTION
This report is presented for discussion and direction at the July 14, 2026 budget workshop. The purpose
is to introduce the concept of a fire non-ad valorem assessment (NAVA), explain how it works under
Florida law, describe the potential fiscal and policy advantages for the Town, and outline the statutory
steps required for implementation. No formal action is requested at this time. All financial figures and
fee estimates are illustrative only and are intended to demonstrate the general order of magnitude of
the concept. A qualified special assessment consultant would be required to develop a legally
defensible apportionment methodology and rate structure before any assessment could be formally
proposed or adopted.
BACKGROUND
The Town of Ponce Inlet funds its fire department entirely through ad valorem property taxes. Under
the adopted FY 2025/26 budget, the fire department appropriation is $2,826,655, representing
approximately 26% of total General Fund expenditures of $10,845,122. This is the Town’s single
largest departmental appropriation and is equivalent to approximately 2.12 mills of the adopted 6.25
mill rate 1.

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1. Save Our Homes cap compression. Florida’s Save Our Homes cap limits annual assessed
value increases for homesteaded properties to 3 percent. Of the Town’s 3,525 active parcels,
1,480 carry homestead exemptions, limiting growth in the ad valorem tax base over time 2.

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2. Proposed constitutional amendment CS/HJR 1F. The Florida Legislature has placed
CS/HJR 1F on the November 4, 2026 general election ballot. If approved by 60% of voters,
this amendment would increase the homestead exemption for non-school levies from $50,000
to $150,000 beginning January 1, 2027, and to $250,000 beginning January 1, 2028. Based on
a parcel-level analysis of the Volusia County Property Appraiser’s CAMA database, the
estimated Town revenue loss would be approximately $833,000 in 2027 and $1,666,000 in

Two concurrent fiscal pressures have prompted staff to evaluate alternative funding mechanisms for
fire services:

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Source: Budget Ordinance 2025-07.
Source: Volusia County Property Appraiser CAMA Database, Tax Year 2026.

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2028. A non-ad valorem assessment is not subject to homestead exemptions and would be
insulated from this revenue compression.
WHAT IS A FIRE NON-AD VALOREM ASSESSMENT?
A non-ad valorem assessment is a charge imposed against real property to fund a specific service that
provides a special benefit to the assessed properties. It is not a tax. Florida Statute 170.201(1) explicitly
identifies fire protection as a permissible use. Florida case law establishes two requirements that any
fire NAVA must satisfy:

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1. Special benefit to property. Each assessed property must receive a benefit different in type
or degree from the benefit received by the general public. Fire protection satisfies this test
because fire suppression capability is available specifically to protect each structure.

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2. Fair and reasonable apportionment. The cost must be spread among assessed properties in
proportion to the benefit received.
Unlike ad valorem taxes, a NAVA does not fluctuate with property values, is not reduced by homestead
exemptions, and is not subject to the Save Our Homes cap or the proposed HJR 1F exemption increase.
This provides a more stable and predictable revenue source for the Town’s largest departmental
appropriation.
A fire NAVA may include emergency medical services only at the First Responder level. Transport
and advanced life support services are not includable. The assessable budget would be developed and
confirmed by the consultant’s feasibility study.
POTENTIAL ADVANTAGES FOR PONCE INLET

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1. Revenue stability. Assessment revenue does not fluctuate with assessed property values and
is not subject to property tax exemptions or the Save Our Homes cap. This is particularly
relevant given the potential impact of CS/HJR 1F.

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2. Millage rate reduction. Shifting fire costs to a NAVA would allow the Town to possibly
reduce its General Fund millage rate down by approximately 2 mills, benefiting all property
owners including commercial properties and investors. The millage reduction actual amount
would be determined upon completion of the NAVA fee study.

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3. Equity. Under the current ad valorem system, the amount a property owner pays toward fire
services is tied to their property’s assessed value rather than the fire protection benefit their
property actually receives. A NAVA fee is based on benefit, which means the charge is more
directly connected to what the Town provides. Depending on the fee structure selected, some
property owners may pay less than they currently contribute through the millage rate,
particularly those whose assessed values are higher relative to the cost of providing fire service
to their property.

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4. Revenue diversification. A dedicated funding source for fire services reduces the Town’s
structural exposure to legislative changes, market cycles, and exemption expansion.
Staff notes that adoption does not require imposition. Adopting the Resolution of Intent and
Procedural Ordinance preserves the Town’s option to implement without obligating it to do so. The
City of Port Orange conducted a feasibility study in 2019 and chose not to proceed at that time.

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Orange City is currently evaluating implementation. The City of Deltona has now adopted its fire
assessment, while Debary and Volusia County are beginning their evaluations this year.
PRECEDENT IN VOLUSIA COUNTY 3
Fire non-ad valorem assessments are already functioning within Volusia County and would use the
same Property Appraiser and Tax Collector billing infrastructure that is already in place:

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1. City of Edgewater. Active program implemented in 2022, used for equipment only. Flat $50
residential rate per dwelling unit; per square foot commercial rates. Approximately $683,000
annual revenue.

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2. City of Lake Helen. Active program. Per-unit residential rate; per square foot non-residential
rate. Approximately $763,000 annual revenue.
APPORTIONMENT METHODOLOGIES
Two methodologies are approved by Florida courts. The consultant’s feasibility study would determine
which is most appropriate for Ponce Inlet’s parcel profile:

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1. Historical Demand Methodology. Costs are allocated to property categories based on their
historical share of fire incidents, typically using one to three years of call data. Residential
properties are charged a flat rate per dwelling unit; non-residential properties are charged per
square foot. This is the most widely adopted approach in Florida.

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2. Availability Methodology. A two-tier approach. Tier 1 is a flat per-parcel availability charge.
Tier 2 is based on building improvement value (1 EBU = $1,000 of improvement value),
reflecting protection from loss of structure. Predominantly implemented in cities with large
parcel bases.
IMPLEMENTATION TIMELINE
The statutory process under Florida Statute 197.3632 for FY 2027/28 first collection involves nine
steps. The most critical deadline is January 1, 2027 (or March 1 with Property Appraiser (PA) and Tax
Collector (TC) consent), prior to which the Town Council must adopt a Resolution of Intent clearly
stating its intent to use the uniform method of collection. The signed resolution must be submitted to
the Property Appraiser, Tax Collector, and Florida Department of Revenue by January 10, 2027 (or
March 10 with Property Appraiser and Tax Collector consent). These deadlines fall shortly after the
November 4, 2026 election on CS/HJR 1F, which creates a narrow action window if the Town waits
for the election result to begin the process.

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1. Issue RFP and engage consultant — July–August 2026. Consultant engagement may begin
before the Resolution of Intent is adopted.

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2. Adopt Resolution of Intent — Before January 1, 2027 (or March 1 with PA/TC consent).
Non-binding notice only. No rates or study required. Must be published in newspaper once per
week for four consecutive weeks before the hearing.

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3. Submit signed Resolution to PA, Tax Collector, and Dept. of Revenue — By January 10,
2027 (or March 10 with consent). Separate step from adoption.

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4. Adopt Procedural Ordinance — Fall 2026. Establishes local legal framework for the
assessment. Two readings required, with 10-day advertisement before second reading. Does
not obligate actual assessment.
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Source: VCPA CAMA NONADVALOREM table.

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5. Adopt Initial Assessment Resolution — After ordinance adopted. Sets maximum rates,
apportionment, exemptions, etc. Directs required notices.

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6. Mail first class notices and publish in newspaper — At least 20 days before final resolution
hearing. Volusia County PA will include on TRIM notice if mailed mid-August.

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7. Adopt Final Assessment Resolution — By September 14, 2027. Sets final rates. Implements
the assessment.

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8. Certify assessment roll to Tax Collector — By September 15, 2027.

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9. Assessment appears on property tax bill — November 2027.
Staff recommends seeking PA and TC consent for the extended March 1 / March 10 deadline as a
contingency measure, providing flexibility if Council direction is received after the November election.
REQUESTED DIRECTION
Staff is not requesting formal action at this time. This item is presented for discussion and to receive
Council direction on the following:

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1. Does the Council wish to advance the fire non-ad valorem assessment concept for formal
study?

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2. If so, does the Council authorize staff to solicit proposals from qualified special assessment
consultants?

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3. Does the Council authorize staff to contact the Volusia County Property Appraiser and Tax
Collector to request consent for the extended March 1 / March 10 Resolution of Intent deadline
as a contingency?
Staff welcomes the Council’s questions, feedback, and direction on any aspect of this item.

Item 5

MEMORANDUM
OFFICE OF THE TOWN MANAGER
The Town of Ponce Inlet staff shall be professional, caring, and fair in delivering community excellence
while ensuring Ponce Inlet citizens obtain the greatest value for their tax dollar.

TO:

Town Council

FROM:

Michael E. Disher, AICP, Town Manager

DATE:

July 8, 2026

SUBJECT:

Final Budget for FY 24/25, Adopted and Amended Budgets for FY 25/26, and
Proposed Budget for FY 26/27

WORKSHOP DATE: July 14, 2026
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Introduction
This budget is presented to cover three fiscal years – the Final budget for FY 24/25, the Adopted
and Amended budgets for FY 25/26, and the Proposed budget for FY 26/27. The FY 24/25 and
FY 25/26 budgets are presented for information only. For FY 25/26, the adopted budget, mid-year
amended budget (per Res. 2026-07) and estimated final amended budget are provided for
comparison. The only two budget years that the Council will be asked to adopt in September are
the Amended FY 25/26 and the Proposed FY 26/27.
Also provided for comparison purposes are certain sections of the budget that would be affected
by the proposed stormwater utility ordinance currently under review by the Town Council. The
Council approved 1st reading of the stormwater utility ordinance on June 18, 2026. If approved on
second reading, the ordinance (No. 2026-02) would create a separate, dedicated funding
mechanism used exclusively to support the Town’s stormwater management system. These funds
would be collected through a non-ad valorem assessment based on impervious surface area and
land use type, rather than by property value. As with other enterprise utilities, the revenues and
expenditures would not be included in the General Fund and would have no impact on the millage
rate. However, because the stormwater utility has not been officially adopted on 2nd reading as of
this date and the utility rates have not been set, this memo presents the proposed budget and millage
rate under two scenarios: with and without the stormwater utility.
The affected sections and pages without the stormwater utility are provided separately, and include
the following: Budget Summary (pg. 2), General Fund Revenue Chart (pg. 3), General Fund
Expenditure Chart (pg. 4), General Fund Revenues (pgs. 5-8), Planning and Zoning (pgs. 14-15),

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Building and Code Enforcement (pgs. 23-24), Public Works (pgs. 25-26), Parks and Recreation
(pgs. 27-28), and Water Operations/Maintenance (pgs. 50-51).
Background
Each year, preparation of next year’s budget begins with meetings of the Cultural Services Board
(CSB) and Essential Services Advisory Board (ESAB) to review respective budgetary proposals
from the Cultural Services Department and from the Fire, Police, Public Works Departments. The
CSB met on January 5, 2026 and March 2nd, while the ESAB met on January 8th and again on
March 5th. The prioritized CSB and ESAB proposals for next fiscal year were then forwarded to
the Town Council for the June 9, 2026 Preliminary Budget Workshop.
On April 16, 2026, the Town Council was presented with the results of the audit of the FY 24/25
financial statements. For the 10th year in a row, the Town has received a perfect, comment-free
audit.
At its May 14, 2026 meeting, the Town Council provided key policy direction needed to develop
the proposed stormwater utility ordinance, including the selection of the “full-funding” rate
structure.
At the June 9, 2026 preliminary budget workshop, the Council reviewed the Town’s reserve fund
levels; personnel changes by departments over time; anticipated cost increases from the salary
study, Florida Retirement System, and health insurance; changes to utility rates; existing
obligations such as loans and grant matches; the current tax base and revenue projections; and
potential impacts from the proposed property tax amendment. The Council then reviewed a list of
significant proposed purchases, construction projects, and professional services to maintain or
enhance levels of service for the next fiscal year. These items included the prioritized list
recommended by the ESAB. Council members indicated their support for these items, deeming
each a high priority, and directed staff to prepare the proposed budget accordingly. A list of these
items and their funding source within the proposed budget is found on Attachment 1.
Finally, at the June 18, 2026 regular Town Council meeting, the Council voted to approve the
stormwater utility ordinance on first reading. Second reading of the ordinance and hearings on the
stormwater utility rate and proposed maximum millage are scheduled for July 16, 2026.
Town Reserves, Debt, & Finance Practices
Per the Town’s Reserve Policy, Res. 09-04, reserves are to be used, “…to mitigate current and
future risks such as revenue shortfalls, natural disasters, unanticipated expenditures, and to ensure
stable tax rates.” The policy requires the Town to maintain reserves sufficient to cover 3-9 months
of operating expenses. The Town’s reserve levels per the audit of FY 24/25 are shown within the
budget document in the revenue reserve line of each fund. At the beginning of FY 25/26, the
Town’s stabilization reserve and other unassigned fund balance was $6,116,670, which equates to
a 62% reserve, or approximately 226 days (7.4 months), per the FY 24/25 audit. This represents
an increase of $732,969 from the previous year, which was calculated at a 60% reserve or 7.2
months. A complete list of the town’s current reserves has been provided on Attachment 2 of this
memo and also within the budget document in the revenue reserve line of each fund.
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The town’s debt total is currently $1,939,137. The 2005 Town Hall loan was paid in full in FY
24/25, and the 2006 Stormwater Improvements loan was paid off in FY 25/26. The 2017 Water
System Improvements loan has 11 years remaining. The seven-year financing plan approved by
Council in October 2024 for the new Quint 75 Fire Apparatus continues, with the second annual
payment due in FY 26/27. Note that these debts are paid from utility and gas taxes, not from ad
valorem (property) taxes.
Loan

Annual Payment

Water System Improvements
Quint 75 Fire Apparatus
TOTAL

$61,827
$209,840
$271,667

Years Remaining
(out of 20)
11 out of 20
6 out of 7

Total Remaining
Payment
$680,097
$1,259,040
$1,939,137

In addition, the Town has pledged a 15% grant match for the S. Peninsula sidewalk project. For
FY 26/27, $273,180 is proposed for the remaining CEI (construction engineering and inspection)
services and County project-management costs, funded from the reserve account for that project.
Due to its strict adherence to standard governmental accounting practices and purchasing
procedures, the town has received perfect, comment-free audits for the last 10 years. Management
closely monitors policies and practices from all departments to ensure the protection of the Town’s
finances. This combination of reserves, low debt, and history of perfect audits demonstrates that
the Town remains in an excellent financial position.
Proposed Budget for FY 26/27
With a limited number of revenue sources, the Town is highly dependent on ad valorem taxes to
fund its expenditures and services. In all, ad valorem taxes will comprise approximately 80% of
all anticipated General Fund revenue in the coming fiscal year. According to the Volusia County
Property Appraiser’s preliminary tax roll, the taxable value of property in Ponce Inlet has increased
by 2.01% from $1,395,830,915 last year to $1,423,976,918. The remainder of incoming General
Fund revenue will mostly be received from sales taxes, services charges, permit fees, interest
earnings, and grants.
Note that if the stormwater utility is approved, the revenue collected would go into a new separate
enterprise fund, not the General Fund. This reduces the proportion of ad valorem tax revenue in
the General Fund slightly to 79%. Likewise, expenditures normally paid from the General Fund
for stormwater maintenance and improvements would instead be paid out of the new Stormwater
Utility Fund, reducing the General Fund expenditures for that purpose by an equal amount.
Without the proposed Stormwater Utility in place, the proposed budget for Fiscal Year 26/27 is
balanced with a proposed millage rate of 6.6912. At a 95% collection rate, the proposed millage
will produce $9,051,709 in ad valorem revenue, which is $596,846 more than the current fiscal
year. The Town’s current millage rate is 6.25 and the rolled-back rate (RBR) is 6.1751. The
proposed millage rate is 8.36% above RBR.

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With the proposed stormwater utility, $507,938 would instead be collected as a utility fee rather
than from property taxes, resulting in a lower proposed millage rate of 6.3720, at 3.19% above
RBR. Both scenarios include all of the high-priority expenditures selected by the Town Council to
maintain or enhance the level of service provided by the Town government to its residents and
property owners. Attachment 3 shows the calculation of revenue at different millage rates, both
with and without the proposed stormwater utility.
Pursuant to state law, homesteaded properties (approximately 46% of total households) will be
capped at a taxable value increase of 3%, while non-homesteaded properties (approximately 54%
of total households) are capped at a 10% increase. Without the stormwater utility, a homesteaded
property with a prior year value of $500,000 would pay a maximum estimated $299 more in taxes
next year, compared to the previous year. A non-homesteaded property with a prior year value of
$500,000 would pay a maximum estimated $555 more.
With the stormwater utility in place, a homesteaded property with a prior year value of $500,000
would pay a maximum estimated $150 more in taxes next year, compared to the previous year. A
non-homesteaded property with a prior year value of $500,000 would pay a maximum estimated
$380 more. The annual non-ad valorem stormwater utility payment would be the same for all
properties in that same land use type, minus any available credits or exemptions. Attachment 4
shows the impact of the proposed millage rates in both scenarios for properties at different values.
Multi-Department Costs
Certain types of expenditures have an impact on multiple departments or the entire organization.
These include the cost of employee salaries and benefits, utilities, insurance, and fuel. The
proposed FY 26/27 budget accounts for these general costs in addition to the specific requests from
each department.
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The budget includes a 7.5% salary increase for public safety employees, based on the current
collective bargaining agreement with the Fire Union. A 3% cost-of-living adjustment
(COLA) is proposed for general employees, based on the most recent 12-month Consumer
Price Index (CPI). It also includes an additional $228,094 in salary and benefits based on the
recent 10-year salary study to bring certain positions in line with other comparable local
governments. Finally, it includes a proposed contractual salary increase for the Town
Manager following a satisfactory evaluation in April from all five Council members, based
upon a professional survey of manager salaries in Volusia County and comparable Florida
communities per the 2026 MGT salary study.

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The required employer contribution for FRS (Florida Retirement System) is dictated by the
State of Florida to participating local governments each year. The rate is decreasing slightly
for regular employees by 0.44% to 13.59%; increasing for special-risk (public safety)
employees by 2.55% to 37.74%; and decreasing for senior management employees by 0.64%
to 32.60%. The increase in the special-risk employee rate over the past five years is
significant, rising 12.01% points from 25.73% to what it is today.

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Employee health insurance is increasing by 4.6%.

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Property insurance and Overall insurance costs (worker’s comp., liability, vehicles,
cybersecurity, flood, etc.) have been estimated to increase by 10%. Note that the actual rates
are typically provided by the Town’s insurance broker in August.

Note that a portion of these operating costs are also paid from the Water Operations and
Maintenance Fund (water utility account). For example, the salaries of the Finance Director (40%),
Assistant Finance Director (15%), Public Works Director (30%), and all Public Works general
employees (30%) are paid from there. These percentages are based on the proportion of work
performed by these employees related to water utility billing and system maintenance. Paying for
these expenditures partially from the water utility reduces the impact on the General Fund and
corresponding millage rate, since it is a separate source of revenue. If the proposed stormwater
utility is approved, a portion of operating expenses related to stormwater maintenance would be
paid from there as well.
Highlights
In addition to the costs, obligations, and debt service noted above, the proposed budget includes
requests for capital purchases, projects, and services for the next fiscal year. Purchases can be
thought of as tangible equipment, such as new vehicles or HVAC units. Projects involve
construction, such as the S. Peninsula sidewalk expansion or significant maintenance activities like
roof replacement. Services can include professional work by the Town engineer or other
consultants to develop designs for future construction, plans for long-term resiliency, or other tasks
that cannot be completed by Town staff. The level of service provided by the Town is a function
of the purchases, projects, and staffing budgeted each year. The majority of items on this list were
either prioritized by the ESAB, recommended by the Cultural Services Board, tied to a Council
goal, already authorized by the Town Council, or deemed to be a high priority by the Town Council
at the June 9, 2026 workshop (Attachment 1). In addition, the following purchases, projects, and
services are proposed.
General Fund
• Contractual services for financial auditors (required by law)
• Government affairs consultant (lobbyist)
• CRS (Community Rating System) consultant services for flood insurance
• Repair of historic cistern at the Historical Museum
• Annual contribution to the First Step homeless shelter (per agreement)
• Gazebo roof replacement at Ponce Preserve Park (prioritized per roof assmt.)
• License Plate Reader camera replacement (analog to digital)
• Budget transparency software (required by HB 1329)

$45,885
$36,000
$20,000
$15,000
$14,190
$13,000
$11,000
$9,200

Refuse Fund
• Hazardous waste disposal and paper shredding events

$9,000

Note that if the stormwater utility is approved, the proposed expenditure for the CRS consultant
would be moved to that fund.

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Carry-forward requests from FY 25/26
When projects are not expected to be finished by the end of the current fiscal year, the remaining
funding are transferred to the following fiscal year. Such projects are listed in the budget document
as carry-forward items. Because the money has already been appropriated and collected, carrying
it forward to the next fiscal year has no impact on the proposed millage rate for next fiscal year.
For FY 26/27, currently one carry-forward project is proposed, the design and construction of
Public Works replacement Building “B” within the Land Acquisition fund, for $95,360.
Special Funds
Besides the General Fund, the Town’s budget also includes 26 separate special funds, which exist
for specific purposes, such as:

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1) to receive revenue from non-ad valorem sources, such as the Local Option Gas Tax funds
and Land Acquisition Fund, which also have restrictions on how such funds can be used;

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2) to pay for on-going operating expenses related to a specific Town function or service, such
as the Water Operations and Maintenance Fund;

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3) to ensure money is saved over time for large expenditures, such the Public Safety
Equipment Fund;

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4) to account for expenditures and reimbursements for a one-time project or event, such as
the S. Peninsula Sidewalk Fund and the Hurricane Ian Fund; and

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5) to pay off long-term debt, such as the Water System Improvements Debt Service Fund.
Like the General Fund, each of these funds has its own separate reserves. Funds established for
specific projects, events, or loans are eventually shut down once no longer needed, such as the
Ponce De Leon Circle Sewer Project Fund. Below is a description of the Town’s special funds.
Local Option Gas Tax (.06 cent) Fund – 002
This is a restricted fund used for certain types of road expenditures. Each year the Town receives
a share of the gas taxes collected in Volusia County. Since 2021, the distribution formula for
Volusia County cities is based solely on the proportion of road miles in each jurisdiction compared
to the number of road miles in Volusia County as a whole. The rates between 2012-2026 are
adopted by interlocal agreement, which the Town officially adopted per Resolution 2021-04. This
change negatively affects land-locked jurisdictions with no room for expansion such as Ponce Inlet
and Daytona Beach Shores. The Town’s share was reduced to 0.582% in FY 22 and drops each
year until FY 26 when the share is 0.298%. The annual adjustment after 8/31/26 shall be
automatically adjusted annually based on the ratio of lane miles of public roads maintained by all
participating municipalities. The gas tax funds will continue to see declining revenue over time as
the Town’s proportion of roads decreases as other communities expand. Historically, $85,000 was
budgeted each year for debt service associated with the Town’s stormwater loan; FY 25/26 was
the final payment, and the loan is now paid in full. For FY 26/27, the fund’s $47,500 in anticipated
gas tax revenue will be transferred to reserves to help pay for resurfacing of the Town’s streets in
future years.

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Local Option Gas Tax (.05 cent) Fund – 003
This is a restricted fund used for certain types of road related expenditures. With the Town’s
stormwater loan now paid off (see above), the fund’s $36,200 in anticipated FY 26/27 revenue will
be transferred to reserves.
Donations Fund – 005
In past years, this fund was primarily used for the Christmas parade donations and expenditures.
Now that the parade receives corporate sponsorship, it is not needed for that purpose. Nonetheless,
the fund still remains to receive donations for certain departments/categories. The reserve/fund
balance in each category is tracked pursuant to its specific income and expenditures. In FY 26/27,
the fund will be used for promotional activities in the fire and police departments, along with a
small transfer to reserves.
Hurricane Ian – 007
This fund was established for accounting purposes related to expenses and reimbursement from
damage caused by Hurricane Ian in 2022. All eligible reimbursements have since been received.
The remaining balance will be transferred to the Disaster Recovery fund at the end of FY 25/26,
and the fund will be closed out.
Disaster Recovery Fund – 008
This fund was established in 2024 to save money for future hurricanes and other disasters. It was
used to make the initial repair payments after Hurricane Milton in 2024 until the eligible expenses
could be reimbursed by FEMA and insurance. As of FY 25/26, $285,282 remains in the reserves
for this fund. No new revenue or expenses are proposed for FY 26/27.
Tree Bank Fund - 141
This is a restricted fund for monies received from tree removal on private properties when on-site
replacement mitigation cannot occur. This fund’s FY 26/27 budget includes $5,000 for
professional services to complete the town-wide Tree Replenishment Plan and $5,000 for
maintenance/replanting throughout Town.
Sidewalk Fund – 143
This is a restricted fund for monies received when it is not feasible to add a sidewalk in front of a
newly developed property, especially when there are no adjoining sidewalks on either side.
Expenditures must be related to the repair, replacement, or extension of sidewalks; $20,000 is
proposed for sidewalk repair in FY 26/27.
Parks & Recreation Fund – 144
This is a restricted fund to receive one-time impact fees with newly developed properties to
improve the Town’s parks and recreation facilities. The Town charges $347.81 per new singlefamily construction and $262.88 per unit for multi-family construction. For FY 26/27, $83,000 is
proposed for boat ramp piling repairs ($70,000) and replacement of the gazebo roof at Ponce
Preserve Park ($13,000). These repairs are proposed to be funded specifically from the $180,000
received through last year’s cell tower lease agreement extension, which was deposited in this fund
at the end of FY 24/25.

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Community Center Fund – 145
This fund was established to support the operation and maintenance of the Community Center.
The Town has a contractual partnership with Ponce Inlet Community Center, Inc (PICCI) to
operate and maintain the building. The Town pays for general insurance, 75% of the electric bill,
and repairs/maintenance for the building, while PICCI covers the full cost of water service, 25%
of the cost of electric service, and 100% of the insurance policy for activities in the Center. There
is a General Fund transfer proposed in the amount of $63,000 for FY 26/27, along with a $5,000
transfer from reserves, most of which will support general operations, $21,150 in miscellaneous
repair and maintenance, and a new $12,000 marquee sign. Based on recent discussions with PICCI,
these expenditures are tentative at the present time and are subject to change, pending the outcome
of discussions with the Town Council to amend the existing lease agreement.
Historical Museum Fund – 146
This fund was established to support operations at the Ponce Inlet Historical Museum, located at
143 Beach Street. The Museum brings in very minimal revenue through donations and charges
only for classes, so its operations must be funded through transfers from the General Fund. For FY
26/27, a transfer of $83,207 from the General Fund is proposed to fund basic operations, including
$15,000 for repair of the historic cistern at the Museum property.
Police Education Fund – 160
This is a restricted fund for monies received from court-processed citations and criminal cases. Per
state law, expenditures must be related to police education and training.
Debt Service – Stormwater Improvements Loan Fund – 201
This fund was established pursuant to state revolving fund loan requirements for debt service.
Local option fuel tax revenues, refuse rate revenues, and sewer administrative fee revenues were
pledged by the Town in 2005 for repayment of this loan ($156,586/year). FY 25/26 was the final
year of this 20-year loan. The loan has now been paid in full, and no additional revenue or
expenditures are budgeted for FY 26/27. This fund will be closed out following the FY 25/26 audit.
Debt Service – Town Hall Loan Fund – 203
This fund was established pursuant to loan requirements for debt service. Funding from the Land
Acquisition Fund was pledged by the Town in 2004 for repayment of this loan ($328,000/year).
FY 24/25 was the final year of this 20-year loan, and the remaining $821 in reserves will be
transferred back to the Land Acquisition Fund once this fund is closed out at the end of this fiscal
year.
Land Acquisition Fund – 302
This restricted fund was established in 2003 to as a means to purchase public lands, build public
facilities, and pay for related professional services without using ad valorem tax revenue. The fund
has historically been used to pay for the 20-year Town Hall loan, redevelopment and enhancements
at Pollard Park and Davies Park, the Town Hall remodel and conference room, and in 2025, the
purchase of the two properties on South Turn Circle for future stormwater improvements. In late
2024, the Town Council broadened the usage of this fund to allow for other types of purchases,
such as the new Quint 75 fire apparatus. The enabling language under Code of Ordinances Section
2-322 now reads as follows:

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All revenue generated and collected by the town from franchise fees for the collection
of garbage and the public service tax on the sale of electricity, metered natural gas,
liquefied petroleum and manufactured gas shall be deposited into the town public land
acquisition and facility fund, and shall be expended from that fund only for the
purposes of acquiring real estate, construction of public facilities and payment of
administrative, engineering and legal expenses related to those tasks. The town
manager may request the town council to permit the expenditure of funds from the
town public land acquisition and facility fund for other purposes and the town council
may grant this request only by a four-fifths vote of the members present. The town
manager is authorized to make expenditures from this fund within the parameters of
this section.

For FY 26/27, the fund is proposed to pay for construction of the replacement Public Works
Building B, including $95,360 carried forward from FY 25/26; $75,000 for interior renovations in
the existing Public Works building; and a $295,510 transfer to the Public Safety Equipment fund.
It also includes a transfer to the General Fund ($15,670) to buy out one of the Building Division’s
leased vehicles. Expenses from this fund do not affect the ad valorem millage rate, since they rely
on a different source of revenue.
Public Safety Equipment Fund – 305
This fund was originally established to save up for the purchase of Fire/EMS equipment and
vehicles (e.g., ambulance, fire engine). Such equipment does not need to be replaced often, but
when the time comes, it can have a highly disproportionate impact on a single year’s budget. In
the past, it has been used to purchase gear and replacement Monitors/Defibrillators for the Fire
Department. In FY 26/27, the fund is proposed to be used for the second of seven annual debt
service payments ($209,840, principal and interest) for the 75’ Quint fire apparatus, along with
$70,000 for Self-Contained Breathing Apparatus (SCBA) cascade equipment, and $15,670 to buy
out the Police Department’s leased patrol vehicle. The Public Safety Equipment fund is a savings
account and does not have its own source of revenue other than through inter-fund transfers. For
FY 26/27, the full $295,510 is proposed to be transferred from the Land Acquisition fund.
Capital Facility Maintenance and Equipment Fund – 307
This fund was established at the direction of Council for the purpose of building a reserve for
capital maintenance and repair needs of various town facilities, including otherwise unplanned
capital equipment replacement requirements (e.g., air conditioners, generators, etc.). In previous
years, it was used to repair and replace the HVAC systems at Town Hall, the Police Station, and
the Fire Station. No expenditures are budgeted from this fund for FY 26/27. The Capital Facility
Maintenance and Equipment fund is a savings account and does not have its own source of
revenue.
Ponce de Leon Circle Septic-to-Sewer Project – 309
This fund was established for the gravity sewer project on this street. This project is now complete,
and the fund is ready to be closed out at the end of the current fiscal year.
Economic Impact Funds – 310
This fund was initially created to segregate the one-time receipt and expenditures of American
Rescue Fund Act (ARPA) money. The Town Council allocated these funds through Resolution
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2022-06 for design of the septic-to-sewer master plan, Police and Fire radios, Energov software
and hardware (servers), and for the S. Peninsula sidewalk project. In FY 24/25, $122,000 was
allocated to pay for the replacement backhoe for Public Works. No further activity is budgeted
from this fund for FY 26/27.
South Peninsula Drive Sidewalk Grant Match Fund – 311
The Town has pledged a 15% match for this project. Per the Town’s interlocal agreement with
Volusia County, the Town will be able to fulfill its 15% match requirement to the Volusia-Flagler
TPO by paying for 100% of the survey and design costs. The agreement also requires the Town to
reimburse County staff for its time to manage the project on the Town’s behalf. For FY 26/27, the
Town will pay $261,180 for CEI (construction engineering and inspection) services and $12,000
for Volusia County project management, for a total of $273,180. The necessary monies are
currently available in the reserve account for this Fund.
Ponce Inlet Collection System Improvements Phase 1 (formerly Septic-to-Sewer Project) – 312
This fund was created in FY 24/25 to manage the $10.4 million SRF loan (100% principal
forgiveness) from the Florida Department of Environmental Protection (FDEP) and construction
expenditures for this project. FDEP gave its final authorization for the design in June, thus clearing
the project for bidding and construction. The project is split into two phases, with Phase 1 occurring
primarily along S. Peninsula Drive. Phase 1 by itself is expected to take up to two years. The first
half of Phase 1, totaling $3,480,000 (50% of a $6.96 million SRF loan for Phase 1 construction
and CEI), is proposed for FY 26/27, including $360,000 for technical services during construction
and $3,120,000 for construction services.
Water Operating & Maintenance Fund – 401
This fund operates as a semi-enterprise fund to segregate the Town’s water revenues and allocated
expenditures that support the Town’s delivery of water utility services. The rates for water service
have been established to cover the Town’s internal service delivery costs, the payment to the City
of Port Orange for the wholesale purchase of water, and the debt service for the 2016 water system
improvement project. As noted earlier, it pays for a portion of the personnel expenses in multiple
departments related to their time spent running the water system and utility as a partial offset of
General Fund/ad valorem revenue and expenditures. For FY 26/27, $43,500 is proposed to cover
half the cost of two replacement Public Works trucks (split with Public Works/General Fund), and
$165,000 is proposed to be transferred to the R&R Fund for repair and maintenance expenses. The
Water fund also helps pay a portion of the I.T. budget ($25,000) and 100% of the annual loan
payments for the water system improvements debt service ($62,000) via transfer to the 411 Fund.
Refuse Fund – 402
This fund operates as a semi-enterprise fund to segregate the town’s waste collection revenues and
expenditures. The Town’s rates have historically been set to cover the cost of its contracted waste
hauler, annual payments for a portion of the stormwater debt service ($12,500 per year), and to
fund a hazardous waste pick-up and paper shredding event for residents every 1-2 years. The
Town’s current contract with Waste Pro began in 2019 and was renewed for an additional five
years. Last year, the Town’s rate was increased to $37.50/month to cover the contracted hauler’s
rate increase (approximately $36.46/month per customer, budgeted at $516,274 for FY 26/27) and
to restore funding for a hazardous waste pickup event ($6,500) and paper shredding event ($2,500)

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in FY 26/27. With the stormwater debt service now paid off, the fund’s remaining surplus ($5,726)
is transferred to the General Fund.
Sewer Fund – 403
This fund operates as a semi-enterprise fund to partition the sewer revenues and impact fees
collected by the Town for a direct pass-through payment to the City of Port Orange. Sewer rates
are set by the City of Port Orange and are adopted as-is by the Town per long-standing agreement
between both municipalities. The City of Port Orange increased its sewer rates on July 1, 2026 and
is doing so again effective January 1, 2027. The Town receives an administrative fee from Port
Orange to process payments. The 20-year stormwater debt service was paid off in FY 25/26; for
FY 26/27, the full administrative fee revenue, $25,000, is to be transferred to the General Fund to
support the administration of this billing service.
Water Expansion Fund – 404
This is a restricted fund for impact fees assessed to support the Town’s water system infrastructure.
All monies received from this impact fee can only be expended for making major emergency
repairs, extending or oversizing water lines, separating or constructing new additions to the
distribution system, paying any fees required by contractual agreement, or for the expansion,
improvement and maintenance of the operation and administration of the water system. The Town
increased its impact fees and connection fees last year to match recent increases by the City of Port
Orange.
Water Renewal & Replacement Fund – 405
This new fund was created in FY 23/24 at the recommendation of the Town’s water rate consultant.
The “R&R” fund is a savings account intended to pay for all repair and maintenance expenses
related to the water system, including equipment, vehicles, and hydrants. It is also used to maintain
healthy reserves for water system operations. The Town’s water utility are set to account for annual
transfer into this fund for major expenses. For FY 26/27, $165,000 is proposed through a transfer
from the Water operating fund, including $122,000 for fire hydrant replacements and radio-read
equipment, with the remainder for routine repair and maintenance expenses.
Stormwater Utility Fund – 407 (Proposed)
This is a new restricted fund proposed for FY 26/27 to support the maintenance and improvement
of the Town’s stormwater system. The creation of this utility was the top policy recommendation
of the Adaptation Plan adopted by the Town Council on June 18, 2026 as a dedicated funding
source to support future stormwater improvements and improve the Town’s resiliency to storms
and flooding. The Council reviewed and approved 1st reading the ordinance creating this fund on
June 18, 2026. On July 16, 2026, the Council will consider second reading of the ordinance, along
with two separate resolutions establishing the non-ad valorem assessment rate and the mitigation
credit policy. If approved, a portion of the personnel costs and other operating expenses for
stormwater that are currently provided for in the General Fund (in Public Works and other
departments) would instead come from this new fund. Per state law, revenue collected through this
fund can only be used to provide stormwater system improvements, maintenance, collection,
conveyance, and treatment. Because it is funded as a utility rather than a property tax, revenue and
expenses for this fund do not affect the millage rate. If approved at the full funding level previously
indicated by the Town Council, the fund would raise $507,938 in revenue for FY 26/27 (and reduce
General Fund expenditures), accounting for the mitigation credit program, early-pay discount, and
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county collection fee. The fund covers stormwater staff costs, pond and swale maintenance, CRS
(Community Rating System) program services, and capital projects such as construction of the S.
Turn Circle stormwater pond and stormwater basin improvements at the boat ramp. Note that if
the stormwater fund is not approved, the budget would not include the $33,572 currently proposed
as a stormwater fund reserve, and $42,609 in personnel costs would be re-allocated to the Water
Operations/Maintenance Fund.
Debt Service – Water System Improvements Fund – 411
This fund was established in 2017 pursuant to the state revolving fund loan requirements for debt
service. The water fund is the only revenue source that was pledged by the Town for repayment of
this loan ($62,000/year). FY 26/27 will be the 10th year of this 20-year loan.
Legal Requirements
The Town Council is required to set the tentative millage rate for notices on the proposed property
tax bill at the July 16, 2026 Council meeting. From that point, the Council can always lower the
proposed millage rate before the final budget is adopted in September, but the rate cannot be
increased. Without the proposed Stormwater Utility in place, the proposed budget for Fiscal Year
26/27 is balanced with a proposed millage rate of 6.6912. At a 95% collection rate, the proposed
millage will produce $9,051,709 in ad valorem revenue. The Town’s current millage rate is 6.25
and the rolled-back rate (RBR) is 6.1751. The proposed millage rate is 8.36% above RBR.
With the proposed stormwater utility, $507,938 would instead be collected as a utility fee rather
than from property taxes, resulting in a lower proposed millage rate of 6.3720, at 3.19% above
RBR. Both scenarios include all of the high-priority expenditures selected by the Town Council to
maintain or enhance the level of service provided by the Town government to its residents and
property owners.
Pursuant to SB 4-F adopted by the Florida Legislature this year, the voting thresholds for local
governments to raise their existing millage rates are now as follows:

512
513

•

Council by simple majority vote may adopt a millage rate not to exceed the RBR of 6.1751
mills, estimated to produce $8,353,540 in ad valorem revenue.

514
515

•

Council by super majority vote may adopt a millage rate of up to 6.7926, which is 10%
above RBR and estimated to produce $9,188,880 in ad valorem revenue.

516
517
518
519
520
521
522
523
524
525
526

•

Anything higher than 10% above RBR must be approved by unanimous vote.

After reviewing the full proposal, should the Council wish to change the budget or millage rate,
note that each one-tenth mill equals $135,278 in revenue proceeds at a 95% collection rate, which
is the percentage historically relied upon for budgeting purposes.
Conclusion
This proposed budget is the product of many months of work and includes the valuable input of
Town staff, the Town Council, and the public. Operational needs, level of service, and quality of
life, are all considerations in the balancing process. We welcome your questions, comments, and
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ultimately your direction as we go forward in this annual millage rate and budget adoption process.
Thank you.
Attachments:
1. High priority budget items
2. Summary of the Town’s reserve funds (April, 2026)
3. Millage rate projected revenue calculations for FY 26/27
4. Impact of millage rate scenarios
5. Adopted vs. Final Actual Revenues
6. FY 26/27 budget pages excluding stormwater utility

Page 13 of 13

ATTACHMENT 1

TOWN OF PONCE INLET
Finance Department
TO:

Budget Staff

FROM:

Finance Department

DATE:

June 30, 2026

RE:

FY2026/27 Preliminary Millage Rate & Budget Projections Summary

Purpose
This memo summarizes the FY2026/27 budget projections, reflecting proposed capital items and funding
sources across all funds. The tentative millage rate currently stands at 6.372. Note that each 0.10 mill
represents approximately $135,278 in ad valorem revenue (at 95% collection).

Millage Rate Summary
Scenario

Millage Rate

Tentative millage — including all GF items

6.3720

Tentative millage — without GF items

6.2636

Current millage rate

6.2500

Rolled-back rate

6.1751

Reference: Each 0.10 mill = approximately $135,278 in ad valorem revenue (at 95% collection). The gap between 6.372 and the current
millage of 6.25 is approximately 0.12 mills, or roughly $165,000.

General Fund Expenditure Items
The following items are included in the General Fund budget and collectively produce the tentative millage
of 6.372. Removing all items below would reduce the millage to 6.2636.
Item

Amount

2nd Set of Bunker Gear – Fire Department

$53,000

Emergency Management Radios (5) – Fire Department

$27,500

2026 Chevy Silverado – Police Dept. Equipment

$13,000

2026 Chevy Silverado – Police Dept. Lease

$9,689

2026 Ford F-250 & Ford Maverick – Public Works (split 50/50 Water Dept.)

$43,500

TOTAL

$146,689

Notes

See Note 1

Note 1 – The $43,500 reflects 1/2 of the cost of the two vehicles. The remaining 1/2 is budgeted in Fund 401 Water.

Capital Items Funded from Other Sources
The following capital items are proposed for funding from non-General Fund sources:
Fund 144 – Parks & Recreation
Item

Amount

Boat Ramp Piling Repairs

$70,000

Fund 302 – Land Acquisition (LAF)
Item

Amount

Destination

PW Facility Renovations

$75,000

Fund 302

Buy-Out 1 Leased Vehicle

$15,670

Transfer to Fund
305 – Public
Safety

Buy-Out 1 Leased Vehicle

$15,670

Transfer to
General Fund –
Building Dept.

Quint Fire Truck (2nd Annual Payment)

$209,840

Transfer to Fund
305 – Public
Safety

Building B – Site and Construction

$225,000

Fund 302

Replacement SCBA Equipment

$70,000

Transfer to Fund
305 – Public
Safety

TOTAL

$611,180

Fund 311 – S. Peninsula Drive Sidewalk
Item

Amount

Sidewalk Project

$273,180

Fund 312 – Collection System Improvements – Phase 1
Item
Construction & CEI (50%)

Amount
$3,480,000

Fund 401 – Water
Item

Amount

2026 Ford F-250 & Ford Maverick Trucks (split 50/50 Public Works)

$43,500

See Note 1 above — these vehicles are split equally between the General Fund and Fund 401 Water.

Fund 405
Item

Amount

Replacement Fire Hydrants & Meters

$62,000

Radio Read Equipment

$60,000

TOTAL

$122,000

Fund 407 – Stormwater Utility Fund
Item

Amount

S Turn Circle Stormwater Improvements

$100,000

Stormwater Basin Improvements – Boat Ramp

$40,000

6-Inch Stormwater Pump

$30,000

TOTAL

$170,000

Note 2 – Street Paving and PW Parking Lot Expansion were deferred and are not included in the FY2026/27 budget. These projects will
not be feasible to complete within the fiscal year.

See Attachment A for the full preliminary millage rate scenario table.

TOWN OF PONCE INLET
Finance Department

ATTACHMENT A
Preliminary Millage Rate Estimates for Fiscal Year 26/27
Based on Certified Tax Estimates (Final Letter Received June 24, 2026)

Total Taxable Value of Property

$1,423,976,918

Taxable Value of New Construction

$11,217,381

Current Year Adjusted Taxable Value

$1,412,759,537

Prior Year Final Gross Taxable Value

$1,395,830,915

Prior Year Ad Valorem Proceeds

$8,723,943

Current Year Rolled-Back Rate

6.1751

★ Each 0.10 mill = approximately $135,278 in budget revenue (at 95% collection)
Millage
Rate

Ad Valorem
Proceeds

Budget at 95%

Diff. from
Proposed rate

% Over
RBR

Notes

7.0000

$9,967,838

$9,469,447

13.36%

6.9000

$9,825,441

$9,334,169

11.74%

6.8000

$9,683,043

$9,198,891

10.12%

6.7000

$9,540,645

$9,063,613

8.50%

6.6000

$9,398,248

$8,928,335

6.88%

6.5000

$9,255,850

$8,793,057

5.26%

6.3720

$9,073,581

$8,619,902

3.19% Current Proposed Millage (inc. all
Council high priorities)

6.2636

$8,919,222

$8,473,261

$146,641

1.43% Proposed Millage (without Council
high priorities)

6.2500

$8,899,856

$8,454,863

$165,039

1.21% Current Millage

6.2000

$8,828,657

$8,387,224

6.1751

$8,793,200

$8,353,540

6.1000

$8,686,259

$8,251,946

-1.22%

6.0000

$8,543,862

$8,116,668

-2.84%

5.9000

$8,401,464

$7,981,391

-4.46%

5.8000

$8,259,066

$7,846,113

-6.08%

5.7000

$8,116,668

$7,710,835

-7.69%

5.6000

$7,974,271

$7,575,557

-9.31%

5.5000

$7,831,873

$7,440,279

-10.93%

5.4000

$7,689,475

$7,305,002

-12.55%

5.3000

$7,547,078

$7,169,724

-14.17%

0.1000

$142,398

$135,278

0.40%
$266,362

0.00% Rollback Rate

-98.38% Each 0.10 mill = $135,278 in
budget revenue

Gold = Current Proposed Millage (6.3720) | Red = Without Council Priorities (6.2636) | Blue = Current Millage (6.25) | Green = Rollback Rate (6.1751)
Purple = Per-mill reference

ATTACHMENT 2

Town of Ponce Inlet Reserve Analysis (April 2026)
Fund Name

Fund Type

General Fund
Old Gas Tax (.06)
New Gas Tax (.05)
Donations
Hurricane Ian
Disaster Recovery Fund
Tree Bank
Sidewalk
Parks & Recreation
Community Center
Historical Museum
Police Education
Stormwater Loan
Town Hall Loan
Land Acquisition Fund
Capital Fire Equipment Fund
Capital Facility Maintenance Fund
Ponce de Leon Septic-to-Sewer Project
Economic Impact Fund
S. Peninsula Dr. Sidewalk
Septic-to-Sewer Project
Water Operating & Maintenance Fund
Water O&M Fund (Captial Assets - Equity)
Refuse
Sewer
Water Expansion
Water Repair & Replacement
Water System Improvements Loan

Non-Restricted
Restricted
Restricted
Restricted
Assigned
Restricted
Restricted
Restricted
Restricted
Non-Restricted
Non-Restricted
Restricted
Debt Service
Debt Service
Committed
Restricted
Assigned
Grant Project
Restricted
Assigned
Restricted
Enterprise
Enterprise
Enterprise
Enterprise
Restricted
Enterprise
Debt Service

Total

Fund Balance
FY 20/21

Fund Balance
FY 21/22

$
$
$
$

$
$
$
$

$
$
$
$
$
$
$
$
$
$
$

$

3,405,223
88,278
470,268
3,617
n/a
n/a
22,855
56,246
14,594
26,434
19,648
11,237
2,729
2,409
167,230
200,000
25,000
n/a
n/a
n/a
n/a
1,288,818

$
$
$
$
$
$
$
$
$
$
$
$

$

$
$
36,744 $
8,986 $
127,082 $
n/a
59,211 $

$

6,036,609 $

$
$
$

4,035,916
98,529
433,304
6,423
n/a
n/a
26,791
70,453
20,856
57,100
21,978
12,566
2,727
2,408
302,799
29,400
50,000
31,841
n/a
n/a
n/a
1,042,489
2,053,209
45,649
8,991
145,406
n/a
59,385

Fund Balance
FY 22/23
$
$
$
$
$
n/a
$
$
$
$
$
$
$
$
$
$
$
$
$
$

Fund Balance
FY 23/24

Fund Balance
24/25

Fund Balance
25/26

4,048,698
98,082
487,462
8,188
-

$

$
$
$
$
$
$
27,760 $
76,824 $
24,682 $
23,737 $
22,383 $
13,623 $
2,725 $
1,581 $
464,357 $
229,400 $
75,000 $
(40,374) $
1,214,036 $
150,000 $
n/a $
1,022,330 $
1,887,943 $
31,384 $
7,529 $
155,286 $
n/a $
59,558 $

4,190,777 $
89,115 $
538,391 $
8,566 $
123,842 $
- $
44,085 $
90,787 $
27,812 $
25,717 $
14,670 $
14,853 $
2,723 $
1,221 $
439,546 $
115,830 $
82,760 $
(21,155) $
266,002 $
802,756 $
- $
850,862 $
1,765,438 $
6,389 $
6,515 $
164,448 $
- $
59,731 $

5,349,837 $
77,205 $
588,925 $
10,241 $
60,097 $
100,000 $
61,985 $
94,061 $
30,594 $
28,529 $
37,237 $
16,195 $
2,721 $
821 $
644,649 $
115,830 $
54,860 $
(21,155) $
182,798 $
1,100,703 $
26,906 $
1,001,169 $
1,665,885 $
14,070 $
5,156 $
171,574 $
49,741 $
59,904 $

6,082,806
53,095
608,556
10,598
1,825
278,012
72,185
86,020
212,681
29,509
43,103
17,421
2,719
822
768,411
93,265
54,860
46,715
1,098,371
6,882
1,167,223
1,640,432
22,431
4,988
177,682
105,165
60,077

8,558,220 $

10,092,194 $

9,711,681 $

11,530,538 $

12,745,854

$
$
$
$
$

ATTACHMENT 3
Preliminary Millage Rate Estimates for Fiscal Year 26/27
Based on certified tax estimates (Final Letter received June 24th):
Total taxable value of property is (from Step 1)

1,423,976,918

Taxable value of new construction (from Step 1)

11,217,381

Current year adjusted taxable value (A5-A6)

1,412,759,537

Prior year final gross taxable value (from January 2026 letter)

1,395,830,915

Multiply by prior year operating millage levy

6.2500

Prior year ad valorem proceeds: (current year)

8,723,943

Current year estimated rolled back-rate

6.1751

Proposed millage scenarios based on preliminary estimates:
Proposed Millage Rate
Ad Valorem Proceeds

95% Proceeds
% Increase over RBR

7.0000

9,967,838

9,469,447

13.36%

6.9000

9,825,441

9,334,169

11.74%

6.7926

9,672,506

9,188,880

6.6912

9,528,114

9,051,709

10.00% Max for super majority vote
Proposed Millage (incl. all Council high priorities) 8.36% Without Stormwater Fund

6.6000
6.5000

9,398,248
9,255,850

8,928,335
8,793,057

6.88%
5.26%

6.3720

9,073,581

8,619,902

Proposed Millage (incl. all Council high priorities) 3.19% With Stormwater Fund

6.3000

8,971,055

8,522,502

2.02%

6.2500

8,899,856

8,454,863

1.21% Current Millage

6.2000

8,828,657

8,387,224

0.40%

6.1751

8,793,200

8,353,540

0.00% Rollback Rate - Max for simple majority vote

6.1000

8,686,259

8,251,946

-1.22%

6.0000

8,543,862

8,116,668

-2.84%

5.7000

8,116,668

7,710,835

-7.69%

5.6000

7,974,271

7,575,557

-9.31%

5.5000

7,831,873

7,440,279

-10.93%

ATTACHMENT 4

General Maximum Impact of Millage Rate - FY 26/27
Proposed millage w/o SWU
Prior year tax rate

6.6912
6.25

Homesteaded Properties currently assessed below market value
2025 - Ponce Inlet Taxes
Proposed 2026- Ponce Inlet Taxes

Assessed Taxable Value
$1,000,000
$750,000
$500,000
$375,000
$250,000

Minus
Homestead
$950,000
$700,000
$450,000
$325,000
$200,000

Taxes Paid
to Ponce
$5,938
$4,375
$2,813
$2,031
$1,250

3% Assessed Minus $50,000 Taxes Paid
Homestead
to Ponce
Increase
$1,030,000
$980,000
$6,557
$772,500
$722,500
$4,834
$515,000
$465,000
$3,111
$386,250
$336,250
$2,250
$257,500
$207,500
$1,388

Difference
$620
$459
$299
$219
$138

Non-Homesteaded Properties currently assessed at prior year market rate
2025 - Ponce Inlet Taxes
Proposed 2026 - Ponce Inlet Taxes

Assessed Taxable Value
$1,000,000
$750,000
$500,000
$375,000
$250,000

Taxes Paid
to Ponce
$6,250
$4,688
$3,125
$2,344
$1,563

10% Increase
(Average
Townwide)
$1,100,000
$825,000
$550,000
$412,500
$275,000

Taxes Paid
to Ponce
$7,360
$5,520
$3,680
$2,760
$1,840

Difference
$1,110
$833
$555
$416
$278

ATTACHMENT 4

General Maximum Impact of Millage Rate - FY 26/27
SWU - Full funding rate
Prior year tax rate

6.372
6.25

Homesteaded Properties currently assessed below market value
2025 - Ponce Inlet Taxes
Proposed 2026- Ponce Inlet Taxes
Assessed Taxable
Value
$1,000,000
$750,000
$500,000
$375,000
$250,000

Minus
Homestead
$950,000
$700,000
$450,000
$325,000
$200,000

Taxes Paid
to Ponce
$5,938
$4,375
$2,813
$2,031
$1,250

3% Assessed Minus $50,000 Taxes Paid
Homestead
to Ponce
Increase
$1,030,000
$980,000
$6,245
$772,500
$722,500
$4,604
$515,000
$465,000
$2,963
$386,250
$336,250
$2,143
$257,500
$207,500
$1,322

Difference
$307
$229
$150
$111
$72

Non-Homesteaded Properties currently assessed at prior year market rate
2025 - Ponce Inlet Taxes
Proposed 2026 - Ponce Inlet Taxes

Assessed Taxable
Value
$1,000,000
$750,000
$500,000
$375,000
$250,000

Taxes Paid
to Ponce
$6,250
$4,688
$3,125
$2,344
$1,563

10% Increase
(Average
Townwide)
$1,100,000
$825,000
$550,000
$412,500
$275,000

Taxes Paid
to Ponce
$7,009
$5,257
$3,505
$2,628
$1,752

Difference
$759
$569
$380
$285
$190

ATTACHMENT 5
Adopted vs. Final Actual Revenues
12,000,000
10,890,658

9,687,284

10,000,000

44,282

243,178
149,324

8,247,820
8,000,000

7,538,687
213,325
219,079

597,354

6,000,000

160,254
342,857

7,530,424
119,584

483,239
205,734

8,144,935
127,465
206,053

826,580

10,020,142

10,892,608

10,845,122

387,072

206,133

168,922

220,193
236,000

408,140

225,800

843,572

249,756
309,871

835,320

910,079

1,023,623

350,436

322,650

389,480

420,287

330,211

370,201

423,900

392,671

189,690

474,188
400,400

TRANSFERS IN
RESERVES

1,031,952

733,024

816,673

296,184

311,461

337,326

INTEREST EARNINGS

394,644

400,734

413,628

LICENSES, PERMITS & FEES

GRANTS & REIMBURSEMENTS

FINES & FORFEITURES
INTERGOVERNMENTAL
8,282,952

4,000,000

7,385,688

8,306,579

8,366,230

CHARGES FOR SERVICES
SALES & USE TAXES

7,415,968

AD VALOREM
5,769,260

5,734,510

5,764,807

5,745,572

ADOPTED FY
21/22

FINAL FY
21/22

ADOPTED FY
22/23

FINAL FY
22/23

2,000,000

-

ADOPTED FY
23/24

FINAL FY
23/24

ADOPTED FY
24/25

FINAL FY
24/25

ADOPTED FY
25/26

Town of Ponce Inlet
Town Council Special Meeting
July 14, 2026

Budget Workshop

NOTE: FY25/26 AMENDED AND PROPOSED FY26/27 WILL BE INCLUDED IN AUGUST BUDGET

1

FY 26/27 BUDGET SUMMARY

General Fund:

Revenues
Ad Valorem
Sales & Use Taxes
Charges for Services
Intergovernmental Revenue
Fines & Forfeitures
Licenses, Permits, & Fees
Interest Earnings
Misc: Grants & Reimbursements
Reserves
Transfers In

Expenditures
Legislative (includes $146,207 transfers out)
Administration
Legal
Planning & Zoning
Information Technology
Police
Fire
Building & Code
Public Works
Parks & Recreation

$
$
$
$
$
$
$
$
$
$
Total Revenue $

8,719,902
406,000
417,225
107,400
18,500
851,975
281,465
109,356
71,396
10,983,219

79.39%
3.70%
3.80%
0.98%
0.17%
7.76%
2.56%
1.00%
0.00%
0.65%
100.00%

$
$
$
$
$
$
$
$
$
$
Total Expenditures $

400,917
1,273,429
197,500
423,071
679,601
2,539,835
3,120,299
1,011,475
717,945
619,147
10,983,219

3.65%
11.59%
1.80%
3.85%
6.19%
23.12%
28.41%
9.21%
6.54%
5.64%
100.00%

Special Funds:
Old Gas Tax
New Gas Tax
Donations
Hurricane Ian
Disaster Recovery
Tree Bank
Sidewalk
Parks & Recreation
Community Center
Historical Museum
Police Education
Land Acquisition Fund
Capital Fire Equipment
Capital Facility Maintenance
Ponce de Leon Sewer Project
Economic Impact Fund
South Peninsula Drive Sidewalk Project
Septic-to-Sewer Phase 1 & 2
Water Operating & Maintenance
Water Renewal & Replacement
Refuse
Sewer
Water Expansion
Water System Improvements Loan Repayment
Stormwater Utility Fee
Total Special Funds

$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$

47,500
36,200
2,100
10,000
20,000
83,000
70,850
83,607
1,000
671,160
295,510
273,180
3,480,000
2,061,218
165,000
531,000
1,304,274
23,594
62,000
507,938
9,729,130
2

GENERAL FUND REVENUE CHART

Misc: Grants & Reimbursements,
$109,356 , 1%

Reserves, $- , 0%

Interest Earnings, $281,465 , 2%
Licenses, Permits, & Fees, $851,975 , 8%

Transfers In,
$71,396 , 1%

Fines & Forfeitures, $18,500 , 0%
Intergovernmental Revenue,
$107,400 , 1%

Ad Valorem

Sales & Use Taxes

Charges for Services,
$417,225 , 4%

Charges for Services

Intergovernmental Revenue

Sales & Use Taxes,
$406,000 , 4%

Fines & Forfeitures

Licenses, Permits, & Fees
Ad Valorem, $8,719,902 , 79%

Interest Earnings

Misc: Grants & Reimbursements

Reserves

Transfers In

GENERAL FUND REVENUE CHART

3

GENERAL FUND EXPENDITURE CHART

Parks & Recreation, $619,147 , 6%

Legislative (includes $146,207 transfers
out), $400,917 , 4%

Public Works,
$717,945 , 6%

Administration ,
$1,273,429 , 12%
Legal, $197,500 , 2%
Legislative (includes $146,207 transfers out)
Building & Code,
$1,011,475 , 9%

Planning & Zoning,
$423,071 , 4%
Information Technology,
$679,601 , 6%

Administration
Legal
Planning & Zoning
Information Technology
Police

Fire , $3,120,299 , 28%

Fire
Building & Code
Police, $2,539,835 , 23%

Public Works
Parks & Recreation

GENERAL FUND EXPENDITURE CHART

4

GENERAL FUND REVENUES
FUND 001

ACCOUNT NUMBER

ACCOUNT NAME

001-0000-311-0000 AD VALOREM TAXES

FINAL
24/25

ADOPTED
25/26

CURRENT
25/26

MID-YEAR
AMENDED
25/26

AMENDED
25/26

PROPOSED
26/27

Comments

8,619,902 Estimated millage rate of 6.372 at 95%.

8,174,717

8,281,730

8,281,730

8,281,730

8,281,730

001-0000-311-1000 AD VALOREM-DELINQUENT

131,861

84,500

84,500

84,500

84,500

100,000

001-0000-315-0000 COMMUNICATIONS SERVICE TAX

197,672

180,000

180,000

180,000

180,000

200,000 Estimated distribution from State Dept of Revenue

8,377

8,250

8,250

8,250

8,250

194

200

200

200

200

001-0000-322-0000 BUILDING PERMITS

481,177

400,000

400,000

400,000

400,000

400,000

001-0000-322-4000 TECHNOLOGY FEE

25,211

20,000

20,000

20,000

20,000

20,000 Technology Fee = 5% of permit fees

001-0000-323-1000 FRANCHISE FEE - ELECTRIC - FPL

344,796

328,200

328,200

328,200

328,200

350,000 Estimate based upon historical receipt

500

500

500

500

500

1,025

1,200

1,200

1,200

1,200

1,200 Special events, garage sales, & misc

001-0000-329-1000 OTHER PERMITS - PLANNING & ZONING

10,600

8,000

8,000

8,000

8,000

6,000 Planning & Zoning application fees

001-0000-329-2000 FEES - RENTAL PROPERTY

37,200

76,422

76,422

76,422

76,422

65,625 Rental Permit fees

001-0000-329-3000 OTHER PERMITS - USE

1,000

800

800

800

800

001-0000-334-2000 STATE GRANT - PUBLIC SAFETY

2,690

1,400

1,400

1,400

1,400

2,130

001-0000-334-2005 STATE GRANT - PLANNING - FDEP

37,700

50,000

50,000

50,000

50,000

-

001-0000-334-2006 STATE GRANT - FDEM

20,000

-

-

-

-

-

001-0000-316-0000 BUSINESS TAX RECEIPTS
001-0000-316-1000 BUSINESS TAX RECEIPTS-PENALTY

001-0000-323-9000 FRANCHISE FEE - BOAT LIFT
001-0000-329-0000

OTHER PERMITS - SPECIAL EVENTS &
GARAGE SALES

001-0000-335-1200 STATE REVENUE SHARING

102,523

001-0000-335-1201 STATE REVENUE SHARING-SFRF
001-0000-335-1500

STATE ALCOHOL BEVERAGE LICENSE
TAX

3,573

90,000

90,000

90,000

90,000

-

-

-

-

3,400

3,400

3,400

3,400

GENERAL FUND REVENUES

7,750 Amplified Sound Permit Fees; Business Tax Receipts
100 Business Tax Receipts - Penalty
Building permits (8 single-family res; 2 additions, 1 commercial
project)

500 Sea Love Boat Works

800 Right-of-Way permits
Police Grants: NIJ (National Institute of Justice) Patrick Leahy
Grant; BVP Grant

Estimated distribution from State Dept of Revenue. This is
comprised of sales taxes & municipal fuel taxes that are collected,
allocated, and distributed to local governments. Ponce Inlet’s
102,500
allocation percentage is approximately .017% (based annually on
Town’s population, sales tax collections, & ability to raise
revenue).
4,000 Estimate based upon historical receipt

5

GENERAL FUND REVENUES
FUND 001

ACCOUNT NUMBER

ACCOUNT NAME

STATE LOCAL GOVERNMENT HALF-CENT
001-0000-335-1800
SALES TAX

FINAL
24/25

ADOPTED
25/26

CURRENT
25/26

MID-YEAR
AMENDED
25/26

AMENDED
25/26

PROPOSED
26/27

Comments

202,000 Estimated distribution from State Dept of Revenue

219,042

217,000

217,000

217,000

217,000

6,930

8,900

8,900

8,900

8,900

8,900

3,091

3,500

3,500

3,500

3,500

3,500 Estimate based upon 1 yr historical receipt

001-0000-342-1000 SERVICE CHARGE - POLICE OVERTIME

2,122

3,000

3,000

3,000

3,000

2,100 Outside details & assistance during special events

LAW ENFORCEMENT - MARINE SCIENCE
CENTER

6,500

6,500

6,500

6,500

6,500

6,500

4,300

4,000

4,000

4,000

4,000

3,000 Annual fire inspections for Business Tax Receipts

001-0000-335-2100 STATE FIRE SUPP COMP - EDUC
001-0000-335-4900

001-0000-342-1100

STATE OTHER TRANSPORTATION - FUEL
TAX REIMBURSEMENT

001-0000-342-5000 FIRE BUSINESS LICENSE FEES

State funded to offset expense line item in Fire budget 001-0022522-1500.

Payment per agreement between the Town and the County for
security checks at the Marine Science Center

001-0000-342-5100

FIRE PROTECTION INSPECTION FEES
(RENTALS)

4,500

4,400

4,400

4,400

4,400

4,000 Annual Fire Inspections for Rentals

001-0000-342-5200

RENTAL PROPERTY MAINTENANCE
INSPECTION FEES

10,400

141,928

141,928

141,928

141,928

121,875 Property Maintenance Inspections

279,877

273,000

273,000

273,000

273,000

235,500 5-year historical average

OTHER PUBLIC SAFETY CHARGES &
FEES

36

10

10

10

10

001-0000-342-9001 RADON & CERTIFICATION RECOVERY

1,142

1,400

1,400

1,400

1,400

001-0000-347-2000 SERVICE CHARGE - PAVILLION RENTAL

665

650

650

650

650

650 Reservation of pavilions at town parks

560

700

700

700

700

600 Assistance during special events

6,514

4,000

4,000

4,000

4,000

6,500 Lien Search Fees

64,543

71,000

71,000

71,000

71,000

67,770

11,756

10,000

10,000

10,000

10,000

10,000 Based on current and prior year averages

001-0000-342-6000 AMBULANCE FEES
001-0000-342-9000

001-0000-347-4000

SERVICE CHARGE - PUBLIC WORKS
OVERTIME

001-0000-349-0000 OTHER CHARGES FOR SERVICE - ADMIN
001-0000-349-2000

OTHER CHARGES FOR SERVICE LIGHTHOUSE INSURANCE

001-0000-351-1000 JUDGMENTS, FINES & FORFEITURES

500 Reports; Finger prints; Equipment checks;...
1,400

Reimbursement from Lighthouse Association for actual cost of
property insurance for all buildings on the lighthouse property

001-0000-354-0000

FINES - LOCAL ORDINANCE VIOLATION OTHER

56,192

5,000

5,000

5,000

5,000

2,500 Code Enforcement Liens

001-0000-354-1000

FINES - LOCAL ORDINANCE VIOLATION PARKING

6,060

6,600

6,600

6,600

6,600

6,000 Parking Citations

001-0000-361-1000 INTEREST

155,484

77,400

77,400

77,400

77,400

99,100 Based on current year averages

001-0000-361-1100 INTEREST - CD

131,523

70,400

70,400

70,400

70,400

46,275 Based on current CDs and maturity dates

GENERAL FUND REVENUES

6

GENERAL FUND REVENUES
FUND 001

ACCOUNT NUMBER

ACCOUNT NAME

FINAL
24/25

ADOPTED
25/26

MID-YEAR
AMENDED
25/26

CURRENT
25/26

AMENDED
25/26

PROPOSED
26/27

Comments

121,133

78,000

78,000

78,000

78,000

Based on adding a new Local Government Investment Pool 136,090
Florida Safe

001-0000-362-0000 RENTS & ROYALTIES - CELL TOWER

4,696

36,000

36,000

36,000

36,000

36,000

001-0000-362-5000 RENTAL INTEREST INCOME

2,480

-

-

-

-

-

001-0000-365-0000 SALE OF SURPLUS MAT & SCRAP

6,600

10,000

10,000

10,000

10,000

5,000 Sale of surplus equipment

001-0000-366-0000 DONATIONS - GENERAL

1,025

1,000

1,000

1,000

1,000

2,000 Donations for Volunteer Appreciation dinner

375

400

400

400

400

470

Replaces line item in Donation Fund, as these activities are now
paid for from General Fund

001-0000-366-2000 PGCS SAFETY IMPROVEMENT INCENTIVE

5,000

5,000

5,000

5,000

5,000

5,000

Insurance company's safety equipment reimbursement grant 50/50 cost share up to maximum $5,000

OTHER MISC REVENUE
REIMBURSEMENT

54,367

25,290

25,290

25,290

25,290

15,000

Worker's Compensation expected refund and other miscellaneous
unanticipated reimbursements

001-0000-369-1000 OTHER MISC REVENUES

564

500

500

500

500

9,900

9,900

9,900

9,900

6,340

6,300

6,300

6,300

6,300

-

168,922

168,922

168,922

168,922

-

-

-

-

90,000

90,000

-

001-0000-382-0000 TRANSFER FROM ENTERPRISE FUNDS

14,300

34,820

34,820

34,820

34,820

30,726

001-0000-382-9145 TRANSFER FROM COMMUNITY CENTER

15,610

-

-

-

-

-

001-0000-382-9146 TRANSFER FROM MUSEUM

12,060

-

-

-

-

001-0000-361-3000 NET INC (DEC) IN FAIR VAL - LGIP

001-0000-366-1000 DONATIONS - CHILDREN ACTIVITIES

001-0000-369-0000

001-0000-369-2000

OTHER MISC REV - VLC
REIMBURSEMENT

001-0000-369-6000 SUNTRUST CREDIT CARD REBATE

001-0000-380-0000

PRIOR YEAR PROJECTS - RE-ALLOCATED
FROM RESERVES

001-0000-381-9000 TRANSFER FROM RESERVES

586 Misc unanticipated revenues
- Ponce Inlet only hosts this event every three (3) years
Decrease reflects loss of revenue due to the number of vendors
2,500 participating in the program due to fees. Based on vendors
currently in the program.

001-0000-382-9305

TRANSFER FROM CAPITAL FIRE
EQUIPMENT FUND

-

-

-

-

-

001-0000-382-9307

TRANSFER FROM CAPITAL FACILITY
MAINTENANCE FUND

-

-

-

-

-

GENERAL FUND REVENUES

Cell tower annual lease (FY 26/27 is the 2nd year of the Second
Amendment to 25-year lease that includes option to extend this
agreement nine additional five year terms until August 22,2050);
Community Center Lease ($1).

FY 25/26 fund balance is $6,082,806; this amount along with
other non-restricted monies equate to a total reserve of 226 days
(62%), per FY 24/25 audit. The Town requirements: minimum =
25% & maximum = 75%).
Estimated transfer of surplus revenue for admin costs from
sewer.

7

GENERAL FUND REVENUES
FUND 001

ACCOUNT NUMBER

ACCOUNT NAME

FINAL
24/25

ADOPTED
25/26

MID-YEAR
AMENDED
25/26

CURRENT
25/26

AMENDED
25/26

PROPOSED
26/27

TRANSFER FROM LAND ACQUISITION
001-0000-382-9302
FUND (302)
TRANSFER FROM ECOMONIC IMPACT
FUND

61,000

-

-

-

-

-

001-0000-382-9401 TRANSFER FROM FUND 401 (WATER)

35,005

25,000

25,000

25,000

25,000

25,000

TOTAL GENERAL FUND REVENUES

10,892,608

10,845,122

10,845,122

10,935,122

10,935,122

10,983,219

TOTAL GENERAL FUND EXPENSES

10,892,608

10,845,122

10,845,122

10,935,122

10,935,122

10,983,219

001-0000-382-9310

Comments

Transfer from Land Acquisition Fund (302) to buy-out Building
15,670
Dept Leased vehicle

GENERAL FUND REVENUES

Estimated for IT Expenses

8

LEGISLATIVE
FUND 001
FINAL
24/25

ACCOUNT NUMBER

ADOPTED
25/26

CURRENT
25/26

ACCOUNT NAME

MID-YEAR
AMENDED
25/26

AMENDED
25/26

PROPOSED
26/27
Comments
Mayor, Vice Mayor, and 3 Councilmembers; equal to 3% increase
for employees for previous 12 months, per Res. 2006-01

001-0011-511-1100

EXECUTIVE SALARIES

67,523

70,900

70,900

70,900

70,900

73,026

001-0011-511-2100

FICA

5,166

5,424

5,424

5,424

5,424

5,586

001-0011-511-2400

WORKERS COMPENSATION

1,731

1,437

1,437

1,437

1,437

1,510 Department share of Worker's Comp Insurance

001-0011-511-3100

PROFESSIONAL SERVICES

36,000

36,000

36,000

36,000

36,000

36,000 Government Affairs Consultant

001-0011-511-4000

TRAVEL AND PER DIEM

4,752

4,400

4,400

4,400

4,400

4,750 Travel Expenses for training

001-0011-511-4300

UTILITY SERVICES

8,729

12,780

12,780

12,780

12,780

12,780 Charges for utilities

001-0011-511-4500

INSURANCE - GENERAL

79,474

80,100

80,100

80,100

80,100

83,258 Department share of General Insurance Package

001-0011-511-4700

PRINTING & BINDING

206

365

365

365

365

001-0011-511-4800

PROMOTIONAL ACTIVITIES

3,903

6,025

6,025

6,025

6,025

4,000

001-0011-511-4810

PROMOTIONAL ACTIVITIES BOARD APPRECIATION

3,550

4,675

4,675

4,675

4,675

4,675 Annual Volunteer Dinner. Partially offset by vendor sponsorships.

001-0011-511-4830

PROMOTIONAL ACTIVITIES VLOC DINNER

-

10,000

10,000

10,000

10,000

001-0011-511-5100

OFFICE SUPPLIES

1,885

1,453

1,453

1,453

1,453

001-0011-511-5200

OPERATING SUPPLIES

70

950

950

950

950

001-0011-511-5400

BOOKS, PUBLICATIONS,
SUBSCRIPTIONS, &
MEMBERSHIPS

4,773

4,925

4,925

4,925

4,925

4,960 Professional memberships & Subscriptions

001-0011-511-5500

TRAINING - LEGISLATIVE

1,025

1,625

1,625

1,625

1,625

1,625 FLOC Conference, FL Legislative Days

001-0011-511-8200

HOMELESS ASSISTANCE

14,187

14,187

14,187

14,187

14,187

14,190 First Step Shelter

001-0011-511-8210

DONATION - NEWSLETTER

4,000

4,000

4,000

4,000

4,000

4,000 C4PI Newsletter

LEGISLATIVE

400 Business cards, nameplates, etc.
Recognition for volunteers, refreshments for Council workshops.
Partially offset by vendor sponsorships

-

2,000 Office Supplies
950 Operating Supplies

9

LEGISLATIVE
FUND 001

ACCOUNT NUMBER

FINAL
24/25

ADOPTED
25/26

CURRENT
25/26

ACCOUNT NAME

001-0011-511-8220

DONATION - MISC REQUESTS

001-0011-511-9008

TRANSFER TO DISASTER
RECOVERY FUND (008)

001-0011-511-9145

750

1,000

23,988

MID-YEAR
AMENDED
25/26

AMENDED
25/26

23,988

23,988

PROPOSED
26/27
Comments
1,000 Miscellaneous donations per Resolution 2008-02

-

-

-

-

-

-

TRANSFER TO COMMUNITY
CENTER FUND - 145

71,680

62,825

62,825

62,825

62,825

63,000

001-0011-511-9146

TRANSFER TO MUSEUM FUND
- 146

114,200

63,971

63,971

63,971

63,971

83,207

001-011-511-9402

TRANSFER TO REFUSE FUND 402

-

-

-

-

-

-

001-0011-511-9900

G/F CONTINGENCY
TOTAL

732,968

25,000

2,012

2,012

2,012

1,156,572

412,042

412,042

412,042

412,042

LEGISLATIVE

400,917

10

ADMINISTRATION
FUND 001

ACCOUNT NUMBER

ACCOUNT NAME

FINAL
24/25

ADOPTED
25/26

CURRENT
25/26

MID-YEAR
AMENDED
25/26

AMENDED
25/26

PROPOSED
26/27

Comments
4 employees - Town Manager (85%), Finance Director
460,502 (60%) Human Resources Director/Town Clerk (100%) &
Asst. Finance Director (85%)
7 employees - Grant Coordinator/Accounting Specialist
(80%); Senior Accountant (50%); Utility
299,030 Billing/Accounting Specialist (25%); Asst. Deputy Clerk
(100%) HR Coordinator (100%), Office Specialist (25%);
Deputy Town Clerk (100%)

001-0013-513-1100

EXECUTIVE SALARIES

384,957

385,966

406,502

406,502

406,502

001-0013-513-1200

REGULAR SALARIES

271,000

281,065

278,473

298,473

298,473

001-0013-513-1400

OVERTIME

2,369

6,000

5,405

5,405

5,405

001-0013-513-1500

INCENTIVE PAY - ACCOUNTING SOFTWARE
TRAINING STIPEND

5,000

5,000

2,693

2,693

2,693

001-0013-513-1501

INCENTIVE PAY - ADA COORDINATOR
STIPEND

2,500

2,500

2,500

2,500

2,500

2,500

001-0013-513-2100

FICA

49,231

52,741

53,922

53,922

53,922

59,357

001-0013-513-2200

RETIREMENT

156,742

161,030

160,811

160,811

160,811

177,652 General emp 13.59%; Senior mgmt 32.60%

001-0013-513-2301

HEALTH INSURANCE

65,419

72,860

72,860

72,860

72,860

76,503

001-0013-513-2302

DENTAL INSURANCE

1,514

1,489

1,446

1,446

1,446

1,304

001-0013-513-2303

LIFE AND DISABILITY INSURANCE

5,229

5,877

5,919

5,919

5,919

6,745

001-0013-513-2304

VISION INSURANCE

379

394

394

394

394

396

001-0013-513-2305

EMPLOYEE ASSISTANCE PLAN (EAP)

154

155

156

156

156

175

001-0013-513-2400

WORKERS' COMPENSATION

2,885

2,873

2,873

2,873

2,873

001-0013-513-2500

UNEMPLOYMENT

-

-

3,000

3,000

3,000

001-0013-513-3100

PROFESSIONAL SERVICES

29,190

18,000

13,020

22,020

22,020

001-0013-513-3160

PROFESSIONAL SERV - NEW SOFTWARE

-

-

-

-

-

9,200 Budget Transparancy Software

001-0013-513-3200

ACCOUNTING & AUDITING

39,542

45,650

50,700

50,700

50,700

45,425 Auditing & Accounting Services

001-0013-513-3400

CONTRACTUAL SERVICES - FIRE ALARM

395

400

400

400

400

001-0013-513-3410

CONTRACTUAL SERVICES - RECORDS
STORAGE

3,167

3,600

3,600

3,600

3,600

3,900 Off-site storage/document shredding

001-0013-513-3420

CONTRACTUAL SERVICES - RECORDS
SCANNING

1,706

2,100

2,100

2,100

2,100

2,100

Imaging documents for permanent retention and online
availability

001-0013-513-3440

CONTRACTURAL SERVICES - MUNICODE

7,524

7,900

7,900

7,900

7,900

8,300

Monthly ordinance updates & quarterly electronic
updates to Municode Online

001-0013-513-4000

TRAVEL AND PER DIEM

14,719

16,070

12,112

12,112

12,112

11,280 Travel & per diem for professional training

ADMINISTRATION

5,000

Overtime for audio assistant & recording secretary for
Council & Board mtgs

- Accounting Software Trainer & Liaison
ADA Coordinator designation - now required for
agencies of 50+ employees

3,020 Department share of Worker's Comp Ins
15,200 Finance, grants, investment, and HR Services

840 Fire alarm monitoring

11

ADMINISTRATION
FUND 001

ACCOUNT NUMBER

FINAL
24/25

ACCOUNT NAME

ADOPTED
25/26

CURRENT
25/26

MID-YEAR
AMENDED
25/26

AMENDED
25/26

PROPOSED
26/27

Comments

001-0013-513-4020

AUTOMOBILE ALLOWANCE

11,340

11,340

11,340

11,340

11,340

11,340 Auto Allowance

001-0013-513-4200

POSTAGE SERVICES

2,564

3,285

3,285

3,285

3,285

3,845 Postage

001-0013-513-4300

UTILITY SERVICES

8,734

12,780

12,780

12,780

12,780

12,780 Electric & water usage

001-0013-513-4400

RENTALS AND LEASES

363

400

400

400

400

400 Postage machine lease

001-0013-513-4500

INSURANCE - GENERAL

11,089

11,100

10,984

10,984

10,984

001-0013-513-4600

REPAIR AND MAINTENANCE

2,450

-

-

-

-

001-0013-513-4700

PRINTING AND BINDING

1,438

1,600

1,600

1,600

1,600

1,600 Tax Forms, utility bills & checks

001-0013-513-4800

PROMOTIONAL ACTIVITIES

2,555

2,000

2,000

2,000

2,000

2,600 Longevity awards, outreach

001-0013-513-4900

OTHER CHARGES AND OBLIGATIONS LEGAL ADS

4,407

6,500

6,500

6,500

6,500

5,000 Legal ads

001-0013-513-4930

OTHER CHARGES AND OBLIGATIONS ELECTION

1,095

7,000

3,500

3,500

3,500

5,000 Election expenses

001-0013-513-4950

BANK SERVICE FEES

210

250

800

800

800

800 Stop Payment bank fees

001-0013-513-5100

OFFICE SUPPLIES

2,776

3,900

3,350

3,350

3,350

3,200 Miscellaneous office supplies

001-0013-513-5200

OPERATING SUPPLIES

5,836

5,000

5,000

5,000

5,000

5,000 Miscellaneous operating supplies

001-0013-513-5250

NON-CAPITALIZED EQUIPMENT

1,045

2,000

500

500

500

001-0013-513-5400

BOOKS, PUBLICATIONS, SUBSCRIPTIONS, &
MEMBERSHIPS

4,541

5,075

5,195

5,195

5,195

5,075 Professional memberships & subscriptions

001-0013-513-5500

TRAINING

13,083

18,135

10,015

10,015

10,015

13,825 Professional training for administrative staff

001-0013-513-5520

TRAINING - TUITION REIMBURSEMENT

-

2,000

-

-

-

001-0013-513-9121

TRANSFER TO DEBT SERVICE - SRF 201

39,584

39,584

39,584

39,584

39,584

1,156,732

1,203,619

1,203,619

1,232,619

1,232,619

TOTALS

ADMINISTRATION

11,535 Department share of General Insurance Package
-

1,000 Office furniture

2,000 Education Reimbursements
1,273,429

12

LEGAL
FUND 001

ACCOUNT NUMBER

ACCOUNT NAME

ADOPTED
25/26

CURRENT
25/26

MID-YEAR
AMENDED
25/26

AMENDED
25/26

143,300

150,000

150,000

150,000

150,000

FINAL
24/25

PROPOSED
26/27

Comments

001-0014-514-3100

LEGAL SERVICES GENERAL

001-0014-514-3110

LEGAL SERVICES CODE ENFORCEMENT

6,200

5,000

5,000

5,000

5,000

7,500

001-0014-514-3120

LEGAL SERVICES LABOR

11,011

50,000

50,000

50,000

50,000

40,000 Employment Law Attorney

160,511

205,000

205,000

205,000

205,000

TOTAL

LEGAL

150,000 General Representation & Litigation
Code Enforcement Special Magistrate
Attorney

197,500

13

PLANNING AND ZONING
FUND 001

ACCOUNT NUMBER

ACCOUNT NAME

FINAL
24/25

ADOPTED
25/26

CURRENT
25/26

MID-YEAR
AMENDED
25/26

AMENDED
25/26

PROPOSED
26/27

Comments
Planning & Development Director - 50% (split with Building dept 45%, Stormwater
153,673
5%); Principal Planner - 95% (split with Stormwater 5%)

001-0015-515-1100

EXECUTIVE SALARIES

143,886

148,019

150,930

150,930

150,930

001-0015-515-1200

REGULAR SALARIES

67,287

83,554

83,554

64,519

64,519

001-0015-515-1400

OVERTIME

-

-

-

-

-

-

001-0015-515-2100

FICA

16,147

17,864

18,078

18,078

18,078

18,250

001-0015-515-2200

RETIREMENT

44,901

44,085

45,053

45,053

45,053

44,359 General emp 13.59%; Senior mgmt 32.60%

001-0015-515-2301

HEALTH INSURANCE

18,280

22,490

22,490

22,490

22,490

23,140

001-0015-515-2302

DENTAL INSURANCE

513

459

459

459

459

394

001-0015-515-2303

LIFE AND DISABILITY INSURANCE

1,440

1,777

1,777

1,777

1,777

2,163

001-0015-515-2304

VISION INSURANCE

127

122

122

122

122

120

001-0015-515-2305

EMPLOYEE ASSISTANCE PLAN (EAP)

54

48

48

48

48

53

001-0015-515-2400

WORKERS' COMP

2,309

2,873

2,873

2,873

2,873

3,020 Division share of Worker's Comp Ins

001-0015-515-3100

PROFESSIONAL SERVICES

26,534

81,505

81,505

81,505

81,505

20,000 Consulting & Engineering Services

001-0015-515-3410

CONTRACTUAL SERVICES - RECORDS
STORAGE

2,686

2,500

2,500

2,500

2,500

2,600 Off-site storage

001-0015-515-3420

CONTRACTUAL SERVICES - RECORDS
SCANNING

363

1,100

1,100

1,100

1,100

1,100 Records management

001-0015-515-4000

TRAVEL AND PER DIEM

2,241

6,965

3,965

3,965

3,965

5,900 Travel & per diem for professional training

001-0015-515-4020

AUTO ALLOWANCE

1,950

1,950

1,950

1,950

1,950

1,950 Director -50% (split with Building dept)

001-0015-515-4200

POSTAGE SERVICES

1,330

1,150

1,150

1,150

1,150

1,280 Postage

001-0015-515-4300

UTILITY SERVICES

8,734

12,780

12,780

12,780

12,780

12,780 Water & Electric

001-0015-515-4400

RENTALS & LEASES

127

130

130

130

130

001-0015-515-4500

INSURANCE - GENERAL

10,445

10,520

10,520

10,520

10,520

001-0015-515-4600

REPAIR & MAINTENANCE

792

300

001-0015-515-4700

PRINTING AND BINDING

345

750

750

750

750

001-0015-515-4900

OTHER CHARGES AND OBLIGATIONS

8,069

3,500

3,500

3,500

3,500

3,500

001-0015-515-4950

BANK SERVICE FEES

11,019

14,060

14,060

14,060

14,060

11,065 On-line Payments

-

-

PLANNING AND ZONING

82,749 Senior Planner

130 Postage Machine Lease
10,930 Division share of general insurance package

-

300 Office equipment repairs as needed
750 Office forms and business cards
Legal publications - News Journal advertising for employee positions & Clerk of
Court recording

14

PLANNING AND ZONING
FUND 001

ACCOUNT NUMBER

ACCOUNT NAME

FINAL
24/25

ADOPTED
25/26

CURRENT
25/26

MID-YEAR
AMENDED
25/26

AMENDED
25/26

PROPOSED
26/27

Comments

001-0015-515-5100

OFFICE SUPPLIES

1,627

2,000

2,000

2,000

2,000

2,000 Office Supplies

001-0015-515-5200

OPERATING SUPPLIES

2,157

1,250

1,550

1,550

1,550

1,250
750

Replacement of new Town shirts, safety boots for Town Employees

001-0015-515-5250

NON-CAPITAL EQUIPMENT

-

750

750

750

750

001-0015-515-5400

BOOKS, PUBLICATIONS,
SUBSCRIPTIONS, & MEMBERSHIPS

3,094

5,395

5,395

5,395

5,395

5,365 Professional memberships & subscriptions

001-0015-515-5500

TRAINING

2,337

12,475

11,382

11,382

11,382

13,500 Professional training for planning staff

001-0015-515-6450

MACHINE & EQUIPMENT TECHNOLOGY

3,006

-

-

-

-

-

001-0015-515-9311

TRANSFER TO SOUTH PENINSULA
DRIVE SIDEWALK FUND - 311

170,000

-

-

-

-

-

551,800

480,371

480,371

461,336

461,336

423,071

TOTALS

PLANNING AND ZONING

15

INFORMATION TECHNOLOGY
FUND 001

ACCOUNT NUMBER

ACCOUNT NAME

FINAL
24/25

ADOPTED
25/26

CURRENT
25/26

MID-YEAR
AMENDED
25/26

AMENDED
25/26

PROPOSED
26/27

Comments

001-0016-516-1100

EXECUTIVE SALARIES

95,573

97,192

98,918

98,918

98,918

107,650 IT Director

001-0016-516-1200

REGULAR SALARIES

60,580

62,666

62,666

50,283

50,283

59,336 System Administrator

001-0016-516-1400

OVERTIME

44

658

658

658

658

658

001-0016-516-1500

INCENTIVE PAY - IT STIPEND

10,000

10,000

10,000

10,000

10,000

10,000

001-0016-516-2100

FICA

12,659

13,067

13,199

13,199

13,199

13,613

001-0016-516-2200

RETIREMENT

22,997

22,919

23,161

23,161

23,161

23,305 General emp 13.59%

001-0016-516-2301

HEALTH INSURANCE

17,165

17,990

17,990

17,990

17,990

18,890

001-0016-516-2302

DENTAL INSURANCE

365

368

368

368

368

322

001-0016-516-2303

LIFE AND DISABILITY INSURANCE

934

1,468

1,468

1,468

1,468

1,526

001-0016-516-2304

VISION INSURANCE

96

97

97

97

97

98

001-0016-516-2305

EMPLOYEE ASSISTANCE PLAN (EAP)

38

38

38

38

38

43

001-0016-516-2400

WORKERS COMP

1,501

1,437

1,437

1,437

1,437

1,510 Department share of Worker's Comp Ins

001-0016-516-3100

PROFESSIONAL SERVICES

13,958

14,000

22,100

22,100

22,100

Specialized 3rd-party consultation, configuration, and remote
21,000 application support services for networking, access control, GIS, and
other services.

001-0016-516-3110

PROFESSIONAL SERVICES - GIS

3,118

-

-

-

-

001-0016-516-3450

CONTRACTUAL SERVICES COMPUTER

216,741

236,600

234,500

234,500

234,500

001-0016-516-3455

CONTRACTUAL SERVICES - AXON

12,111

12,600

12,600

12,600

12,600

1,000

001-0016-516-4000

TRAVEL AND PER DIEM

2,826

2,500

2,500

2,500

2,500

2,500 Travel & per diem for professional training

001-0016-516-4020

AUTOMOBILE ALLOWANCE

7,800

7,800

7,800

7,800

7,800

7,800 IT Director & IT Technician

001-0016-516-4100

COMMUNICATION SERVICES - PHONE
/ INTERNET

57,839

62,300

62,300

62,300

62,300

57,350

INFORMATION TECHNOLOGY

Stipends for additional responsibilities regarding IT and also for
website maintenance.

246,725 All contractual technology services utilized by all Town departments.
Specific contractual technologies for Axon body cameras and tasers
plus cloud storage maintenance and support.

All Town managed internet, networking & telephone-related services,
including site-to-site connectivity.

16

INFORMATION TECHNOLOGY
FUND 001

ACCOUNT NUMBER

ACCOUNT NAME

FINAL
24/25

ADOPTED
25/26

CURRENT
25/26

MID-YEAR
AMENDED
25/26

AMENDED
25/26

PROPOSED
26/27

Comments

001-0016-516-4110

COMMUNICATION SERVICES - CELL
PHONES

16,229

15,400

15,400

15,400

15,400

All cellular carrier devices, services and stipends, utilized by Town
15,350
employees for communications.

001-0016-516-4150

COMMUNICATION SERVICES - MOBILE
DATA

12,842

15,000

15,000

15,000

15,000

All cellular carrier services utilized by Town devices to remotely
12,600 transmit data to/from the Town network, to include but not limited to
public safety vehicles and cameras.

001-0016-516-4500

INSURANCE - GENERAL

14,786

14,900

14,900

14,900

14,900

15,475 Department share of general insurance package

001-0016-516-4650

REPAIR AND MAINTENANCE COMPUTERS

3,541

4,800

4,800

4,800

4,800

6,200 Repair and maintenance of existing technology equipment.

001-0016-516-4900

OTHER CHARGES & OBLIGATIONS

-

-

-

-

-

-

001-0016-516-5100

OFFICE SUPPLIES

152

200

200

200

200

200

001-0016-516-5200

OPERATING SUPPLIES

2,921

3,000

3,000

3,000

3,000

3,000

General operating supplies such as cabling, accessories, adapters,
and tools.

001-0016-516-5250

NON-CAPITAL EQUIPMENT

50,626

29,100

45,744

45,744

45,744

29,800

Non-capital technology equipment or hardware, such as laptops, WIFI
infrastructure, scanners, copiers, etc.

001-0016-516-5255

NON-CAPITAL EQUIPMENT - AXON

12,039

12,500

12,500

12,500

12,500

1,300

Specific contractual technologies for Axon body cameras and taser
hardware & equipment maintenance and support.

001-0016-516-5400

BOOKS, PUBLICATIONS,
SUBSCRIPTIONS, & MEMBERSHIPS

991

2,200

2,200

2,200

2,200

1,400 Professional memberships and subscriptions

001-0016-516-5500

TRAINING

13,181

5,450

5,450

5,450

5,450

4,950 Professional training for IT staff

001-0016-516-6450

MACHINERY AND EQUIPMENT TECHNOLOGY

3,006

32,000

7,256

7,256

7,256

16,000 One-time purchases of technology equipment & hardware.

666,659

698,250

698,250

685,867

685,867

TOTALS

INFORMATION TECHNOLOGY

General office supplies

679,601

17

POLICE
FUND 001

ACCOUNT NUMBER

ACCOUNT NAME

FINAL
24/25

ADOPTED
25/26

CURRENT
25/26

MID-YEAR
AMENDED
25/26

AMENDED
25/26

PROPOSED
26/27

Comments

001-0021-521-1100

EXECUTIVE SALARIES

221,631

230,026

236,429

236,429

236,429

001-0021-521-1200

REGULAR SALARIES

802,805

945,221

937,389

937,389

937,389

001-0021-521-1210

REGULAR SALARIES - BUILT-IN
ADDITIONAL HOURS

28,251

38,165

38,004

38,004

38,004

001-0021-521-1400

OVERTIME

59,490

56,400

56,400

56,400

56,400

001-0021-521-1402

OVERTIME - PD BILLABLE

135

4,900

4,900

4,900

4,900

001-0021-521-1500

INCENTIVE PAY - EDUC/TRAIN CERT

12,267

12,960

11,640

11,640

11,640

11,640 Educational credits as mandated by FDLE

001-0021-521-1505

FIREARMS TRAINER

1,500

2,000

2,000

2,000

2,000

2,000 $1,000 each for 2 designated officers

001-0021-521-1520

UNIFORM ALLOWANCE

4,674

5,100

5,025

5,025

5,025

5,100 Paid to employee to offset dry-cleaning

001-0021-521-2100

FICA

87,776

100,607

100,347

100,347

100,347

107,010

001-0021-521-2200

RETIREMENT

349,546

439,927

443,876

443,876

443,876

491,056 General emp 13.59%; Special risk 37.74%

001-0021-521-2301

HEALTH INSURANCE

109,610

152,915

152,915

132,915

132,915

160,561

001-0021-521-2302

DENTAL INSURANCE

2,261

3,124

2,510

2,510

2,510

2,737

001-0021-521-2303

LIFE AND DISABILITY INSURANCE

7,820

9,337

9,499

9,499

9,499

10,656

001-0021-521-2304

VISION INSURANCE

599

826

826

826

826

830

001-0021-521-2305

EMPLOYEE ASSISTANCE PLAN (EAP)

295

326

329

329

329

367

001-0021-521-2400

WORKERS COMP

25,395

30,168

30,168

30,168

30,168

31,680 Department share of Worker's Comp Ins

001-0021-521-3100

PROFESSIONAL SERVICES

3,406

3,000

3,000

3,000

3,000

3,000

001-0021-521-3400

CONTRACTUAL SERVICES - FIRE ALARM

745

1,200

1,200

1,200

1,200

1,200 Fire Alarm monitoring

001-0021-521-3450

CONTRACTUAL SERVICES - BODY WORN
CAMERAS

1,752

1,760

1,760

1,760

1,760

1,760 Axon software licenses year 3 of 5

001-0021-521-3480

CONTRACTUAL SERVICES - ENTERPRISE

720

650

650

650

650

795 Fleet Maintenance Fee - Enterprise

001-0021-521-4000

TRAVEL AND PER DIEM

10,947

11,000

11,000

11,000

11,000

POLICE

245,599 Police Chief & Police Lieutenant
13 Police Officers, 1 Office Manager, & 1 Office
Specialist
Includes funds/hours necessary to provide 2 patrol
officers per shift. Also provides for an overlap/swing
40,861
shift to enhance police presence during busier times or
to cover shift vacancies.
Includes personal leave coverage, special events,
40,000 court/depositions; training; late calls/investigations;
misc
Outside details and paid assistance during special
4,900
events

1,019,923

Applicant screening costs, promotional exams, misc
medical costs

9,000 Travel & per diem for professional training

18

POLICE
FUND 001

ACCOUNT NUMBER
001-0021-521-4020

ACCOUNT NAME
AUTO ALLOWANCE
ENFORCEMENT INCENTIVE

ADOPTED
25/26

CURRENT
25/26

MID-YEAR
AMENDED
25/26

AMENDED
25/26

20,925

25,350

25,350

25,350

25,350

33,800 $2,600 per year for 12 police officers

FINAL
24/25
LAW

PROPOSED
26/27

Comments

001-0021-521-4200

POSTAGE

1,136

2,265

2,265

2,265

2,265

2,265 Postage/Shipping

001-0021-521-4300

UTILITY SERVICES

5,560

6,350

6,350

6,350

6,350

6,350 Water & Electric

001-0021-521-4400

RENTALS AND LEASES

47,898

62,310

62,310

62,310

62,310

Annual lease for 4 existing vehicles, 7 months for 1
64,305 vehicle (buy-out in May 2027) & 1 replacement vehicle;
Postage machine lease

001-0021-521-4450

RENTALS & LEASES - CODE RED

2,891

2,900

2,900

2,900

2,900

001-0021-521-4500

INSURANCE - GENERAL

82,435

83,035

83,035

83,035

83,035

001-0021-521-4600

REPAIR & MAINTENANCE

946

1,000

2,000

2,000

2,000

001-0021-521-4610

REPAIR AND MAINTENANCE - VEHICLES

16,108

18,000

23,000

23,000

23,000

001-0021-521-4640

RADIO - REPAIR & MAINTENANCE

189

1,000

1,000

1,000

1,000

001-0021-521-4700

PRINTING AND BINDING

225

500

400

400

400

001-0021-521-4900

OTHER CHARGES AND OBLIGATIONS

9,567

7,100

7,100

7,100

7,100

001-0021-521-5100

OFFICE SUPPLIES

1,048

1,000

800

800

800

001-0021-521-5200

OPERATING SUPPLIES

10,935

6,000

6,000

6,000

6,000

Ammunition, rifle and handgun parts, firing range
6,000 supplies, first aid kits, breakroom & vehicle cleaning
supplies

001-0021-521-5210

FUEL

34,279

30,800

30,800

42,275

42,275

46,925 Fuel

001-0021-521-5220

UNIFORMS

7,078

7,500

4,745

4,745

4,745

7,500 Replacement and new uniforms for 20 employees

001-0021-521-5240

ANIMAL CONTROL

530

1,000

1,000

1,000

1,000

1,000

001-0021-521-5250

NON-CAPITAL EQUIPMENT

41,841

35,000

31,500

31,500

31,500

Ballistic vests, weapons, equipment portion of annual
38,000 Axon contracts, stopsticks; equipment for new leased
vehicle ($13,000)

001-0021-521-5400

BOOKS, PUBLICATIONS, SUBSCRIPTIONS,
& MEMBERSHIPS

1,170

1,200

1,500

1,500

1,500

1,500 Professional memberships & subscriptions

001-0021-521-5500

TRAINING

8,073

7,000

7,000

7,000

7,000

7,000 Professional training for PD staff

001-0021-521-5520

TRAINING - TUITION REIMBURSEMENT

988

2,000

2,000

2,000

2,000

2,000 Reimbursement for continuing education

001-0021-521-6400

MACHINERY AND EQUIPMENT

-

-

-

-

-

001-0021-521-6470

MACHINERY AND EQUIPMENT - VEHICLES

11,180

-

-

-

-

-

TOTALS

2,036,627

2,350,922

2,350,922

2,342,397

2,342,397

2,539,835

POLICE

86,315 Department share of general insurance package
Misc. equipment repairs, LPR repairs, noise meter
callibrations, taser repairs
Preventative maintenance and repair for all department
23,000
vehicles
3,000

1,000 Annual maintenance and misc repairs
500

Warning citations; business cards; letterhead; misc
forms

7,100 Live 911 annual cost, background & investigative costs
600 Office supplies

Animal control supplies, Edgewate Animal Shelter
charges

11,000 LPR camera replacement

19

FIRE
FUND 001

ACCOUNT NUMBER

ACCOUNT NAME

FINAL
24/25

ADOPTED
25/26

CURRENT
25/26

MID-YEAR
AMENDED
25/26

AMENDED
25/26

PROPOSED
26/27

Comments

001-0022-522-1100

EXECUTIVE SALARIES

217,308

221,582

210,493

210,493

210,493

231,380 Fire Chief & Deputy Chief

001-0022-522-1200

SALARIES

850,235

959,185

970,976

970,976

970,976

1,035,120 15 Firefighter EMTs/Paramedics & 1 Office Manager

001-0022-522-1201

COMP TIME BUY-BACK

-

12,500

12,500

12,500

12,500

12,500

001-0022-522-1205

RESCUE PAY

28,112

52,560

52,560

52,560

52,560

52,560

001-0022-522-1400

OVERTIME - BUILT-IN REGULAR
SALARIES PER FLSA

85,631

75,649

75,649

75,649

75,649

82,427

001-0022-522-1400

OVERTIME

219,814

170,000

170,000

170,000

170,000

170,000 Shift coverages to maintain 24/7 operations

001-0022-522-1410

OVERTIME - TRAINING

3,663

8,000

8,000

8,000

8,000

001-0022-522-1500

INCENTIVE PAY - EDUC/TRAIN CERT

7,920

7,920

7,126

7,126

7,126

6,576

6,600

7,385

7,385

7,385

62,608

87,360

87,360

87,360

87,360

001-0022-522-1505
001-0022-522-1510

INCENTIVE PAY - PUMP OPERATOR
CERT
INCENTIVE PAY - PARAMEDIC
STIPEND

8,000

Built-in Regular hours which are a function of the Federal
Fair Labor Standards Act

Covers all regional Fire training as well as required EMS
recertification

Reimbursed by State- see corresponding revenue account 1335.2000
$600 per designated employee for pump operator
7,200
certification
$8,736 per designated employee for Paramedic certification
87,360
(10 total personnel)
6,600

001-0022-522-1517

PIO STIPEND

12,913

10,000

10,000

10,000

10,000

10,000 Public Information Officer Stipend

001-0022-522-1520

UNIFORM ALLOWANCE

4,924

5,100

5,108

5,108

5,108

5,100 $300 per FF/yr for dry cleaning

001-0022-522-2100

FICA

114,156

123,843

123,994

123,994

123,994

130,864

001-0022-522-2200

RETIREMENT

469,680

542,020

543,564

543,564

543,564

608,610 General emp 13.59%; Special risk 37.74%; DROP 22.12%

001-0022-522-2301

HEALTH INSURANCE

128,728

161,910

161,910

161,910

161,910

170,006

001-0022-522-2302

DENTAL INSURANCE

2,641

3,308

3,308

3,308

3,308

2,898

001-0022-522-2303

LIFE AND DISABILITY INSURANCE

7,972

9,796

9,796

9,796

9,796

10,721

001-0022-522-2304

VISION INSURANCE

737

875

875

875

875

879

001-0022-522-2305

EMPLOYEE ASSISTANCE PLAN (EAP)

329

346

347

347

347

389

001-0022-522-2400

WORKERS COMPENSATION

47,800

56,026

56,026

56,026

56,026

001-0022-522-3100

PROFESSIONAL SERVICES

001-0022-522-3400

CONTRACTUAL SERVICES - FIRE
ALARM

001-0022-522-3401

CONTRACTUAL SERVICES - MEDICAL

001-0022-522-3403

CONTRACTUAL SERVICES PROMOTIONAL SERVICE

58,830 Department share of Worker's Comp Ins

-

-

-

-

-

506

400

840

840

840

9,214

12,000

12,000

12,000

12,000

13,000

-

-

-

-

-

-

FIRE

840 Fire alarm monitoring
Medical waste disposal; oxygen, annual maintenance cardiac
monitors

20

FIRE
FUND 001

ACCOUNT NUMBER
001-0022-522-3410
001-0022-522-3420
001-0022-522-3480

ACCOUNT NAME
CONTRACTUAL SERVICES ACCREDITATION
CONTRACTUAL SERVICES EQUIPMENT
CONTRACTUAL SERVICES ENTERPRISE

FINAL
24/25

ADOPTED
25/26

CURRENT
25/26

MID-YEAR
AMENDED
25/26

AMENDED
25/26

21,200

-

-

-

-

10,592

16,100

18,722

18,722

18,722

246

350

350

350

350

PROPOSED
26/27

Comments

1,400 Annual Fee
19,000 Annual equipment maintenance
225 Fleet Maintenance Fee - Enterprise

001-0022-522-4000

TRAVEL AND PER DIEM

3,023

12,000

12,000

12,000

12,000

6,000 Travel & per diem for professional training

001-0022-522-4200

POSTAGE SERVICES

1,110

2,500

2,500

2,500

2,500

2,145 Postage

001-0022-522-4300

UTILITY SERVICES

16,825

19,900

19,520

19,520

19,520

19,900 Water & Electric

001-0022-522-4400

RENTALS AND LEASES

15,420

21,855

21,855

21,855

21,855

15,430 Annual lease for 1 vehicle, postage machine rental

001-0022-522-4450

RENTALS & LEASES - CODE RED

2,891

2,900

2,900

2,900

2,900

001-0022-522-4500

INSURANCE - GENERAL

68,176

67,025

68,040

68,040

68,040

001-0022-522-4501

INSURANCE - FLOOD

7,774

10,120

7,788

7,788

7,788

7,800 Flood insurance for 2 structures on this property

001-0022-522-4600

REPAIR & MAINTENANCE

3,717

2,000

4,500

4,500

4,500

4,500 Maintenance and repair of small tools

001-0022-522-4610

REPAIR & MAINTENANCE - VEHICLE

22,610

25,000

25,549

34,049

34,049

31,000

001-0022-522-4640

RADIO- REPAIR & MAINTENANCE

3,723

4,000

4,000

4,000

4,000

14,000 Annual maintenance and misc. repairs, update current radios

001-0022-522-4700

PRINTING & BINDING

665

600

600

600

600

001-0022-522-4900

OTHER CHARGES & OBLIGATIONS

4,345

4,000

4,000

4,000

4,000

5,000

001-0022-522-5100

OFFICE SUPPLIES

1,116

1,300

1,300

1,300

1,300

1,300 Office supplies

001-0022-522-5200

OPERATING SUPPLIES

6,980

8,000

7,495

7,495

7,495

9,000

001-0022-522-5210

FUEL

14,067

15,325

15,325

16,850

16,850

21,100 Fuel

001-0022-522-5220

UNIFORMS

15,015

16,000

13,500

13,500

13,500

16,000 Replacement & new uniforms for 18 employees

001-0022-522-5225

UNIFORMS - BUNKER GEAR

19,534

18,000

14,829

14,829

14,829

71,000

001-0022-522-5230

OPERATING SUPPLIES - MEDICAL

20,416

24,000

24,000

24,000

24,000

26,000 Medical supplies

001-0022-522-5250

NON-CAPITAL EQUIPMENT

40,026

7,000

6,365

6,365

6,365

7,000 Misc. non-capital equipment

001-0022-522-5400

BOOKS, PUBLICATIONS,
SUBSCRIPTIONS, & MEMBERSHIPS

10,424

13,700

13,700

13,700

13,700

14,000 Professional memberships & subsciptions

FIRE

- Emergency alert system (split with PD)
71,515

Department share of general insurance package, Firefighter
cancer policy

Preventative maintenance and repair for all department
vehicles.

700 Care cards & post cards for transports
New employee and crew physicals, state certifications
Paramedic and EMT

Cleaning supplies, general maintenance supplies, airvac
filters

Expiring bunker gear, sets for new employees, rentals for
new employees, second set for all 15 firefighters ($53,000)

21

FIRE
FUND 001

ACCOUNT NUMBER

ACCOUNT NAME

001-0022-522-5500

TRAINING

001-0022-522-5520

TRAINING - TUITION
REIMBURSEMENT

001-0022-522-6400

MACHINERY AND EQUIPMENT

001-0022-522-9305

TRANSFER TO PUBLIC SAFETY
EQUIPMENT FUND (305)
TOTALS

ADOPTED
25/26

CURRENT
25/26

MID-YEAR
AMENDED
25/26

AMENDED
25/26

4,510

6,000

6,000

6,000

6,000

7,000 Professional training for FD Staff

-

2,000

2,000

2,000

2,000

4,500 Tuition for FD employees

36,437

-

-

-

-

FINAL
24/25

PROPOSED
26/27

39,500

35,000

-

-

-

-

-

2,667,309

2,826,655

2,826,655

2,836,680

2,836,680

3,120,299

FIRE

Comments

Gas monitor replacement, thermal imaging camera
replacement, P25 Radios (5 - $27,500)

22

BUILDING AND CODE ENFORCEMENT
FUND 001

ACCOUNT NUMBER

ACCOUNT NAME

FINAL
24/25

ADOPTED
25/26

CURRENT
25/26

MID-YEAR
AMENDED
25/26

AMENDED
25/26

PROPOSED
26/27

Comments

001-0024-524-1100

EXECUTIVE SALARIES - CODE

53,766

55,145

58,056

58,056

58,056

56,516 Planning & Development Director - 45% (split with P&Z 50%, Stormwater 5%)

001-0024-524-1150

EXECUTIVE SALARIES - BUILDING

107,319

110,115

113,058

113,058

113,058

107,531 Chief Building Official & Floodplain Manager - 90% (split with Stormwater 10%)

001-0024-524-1200

REGULAR SALARIES - CODE

160,469

164,659

168,986

173,716

173,716

184,001

001-0024-524-1250

REGULAR SALARIES - BUILDING

217,980

228,746

234,376

241,242

241,242

001-0024-524-1400

OVERTIME - CODE

-

-

-

-

-

Code Compliance Manager; Rental Property Maintenance & Housing Inspector;
Administrative Assistant
Building Inspector; Permitting Supervisor/Office Manager - 75% (split with Stormwater
241,731
25%); 2 Permit Technicians
1,500

001-0024-524-1450

OVERTIME - BUILDING

14,312

10,000

11,500

11,500

11,500

001-0024-524-1500

INCENTIVE PAY - ENERGOV TRAINING
MANAGER STIPEND

3,000 Estimated overtime for Building personnel

5,000

5,000

3,270

3,270

3,270

-

001-0024-524-1505

BLDG/MECH INSPECTOR

5,000

5,000

577

577

577

-

001-0024-524-1515

INCENTIVE PAY -ASSISTANT TO
FLOODPLAIN MANAGER STIPEND

5,000

5,000

3,270

3,270

3,270

-

001-0024-524-1516

FIRE INSPECTOR

5,000

5,000

5,000

5,000

5,000

5,000

001-0024-524-2100

FICA - CODE

17,405

17,729

18,262

18,262

18,262

18,916

001-0024-524-2150

FICA - BUILDING

25,329

27,568

28,366

28,366

28,366

27,063

001-0024-524-2200

RETIREMENT - CODE

42,024

43,836

45,064

45,064

45,064

44,403 General emp 13.59%

001-0024-524-2250

RETIREMENT - BUILDING

68,942

73,634

74,494

74,494

74,494

68,966 General emp 13.59%; Senior mgmt 32.60%

001-0024-524-2301

HEALTH INSURANCE - CODE

27,064

31,483

31,483

31,483

31,483

32,584

001-0024-524-2302

DENTAL INSURANCE - CODE

319

643

643

643

643

555

001-0024-524-2303

LIFE AND DISABILITY INSURANCE CODE

1,313

1,934

1,991

1,991

1,991

2,146

001-0024-524-2304

VISION INSURANCE CODE

148

170

169

169

169

168

001-0024-524-2305

EMPLOYEE ASSISTANCE PLAN (EAP) CODE

57

67

67

67

67

75

001-0024-524-2351

HEALTH INSURANCE - BUILDING

41,197

44,975

44,975

44,975

44,975

43,920

001-0024-524-2352

DENTAL INSURANCE - BUILDING

958

919

919

919

919

749

001-0024-524-2353

LIFE AND DISABILITY INSURANCE BUILDING

2,709

2,903

3,000

3,000

3,000

3,059

001-0024-524-2354

VISION INSURANCE - BUILDING

225

243

241

241

241

227

001-0024-524-2355

EMPLOYEE ASSISTANCE PLAN (EAP) BUILDING

89

96

98

98

98

100

001-0024-524-2400

WORKERS COMP - CODE

750

1,437

1,437

1,437

1,437

1,510 Division share of Worker's Comp Ins

001-0024-524-2450

WORKERS' COMP - BUILDING

2,377

2,873

2,873

2,873

2,873

3,020 Division share of Worker's Comp Ins

001-0024-524-3100

PROFESSIONAL SERVICES

33,226

74,695

61,695

61,695

61,695

15,000 Consultant and Engineer fees

001-0024-524-3400

CONTRACTUAL SERVICES - BLDG INSP

29,368

10,000

10,000

10,000

10,000

10,000 Building inspection services

BUILDING AND CODE ENFORCEMENT

23

BUILDING AND CODE ENFORCEMENT
FUND 001

ACCOUNT NUMBER
001-0024-524-3410
001-0024-524-3420
001-0024-524-3480

ACCOUNT NAME
CONTRACTUAL SERVICES - RECORDS
STORAGE
CONTRACTUAL SERVICES - RECORDS
SCANNING
CONTRACTUAL SERVICES ENTERPRISE

ADOPTED
25/26

CURRENT
25/26

MID-YEAR
AMENDED
25/26

AMENDED
25/26

2,686

2,500

2,500

2,500

2,500

2,600 Off-site storage

363

1,100

1,100

1,100

1,100

1,100 Records management

288

300

300

300

300

FINAL
24/25

PROPOSED
26/27

Comments

290 Fleet Maintenance Fee - Enterprise

001-0024-524-4000

TRAVEL AND PER DIEM

3,079

5,125

2,204

2,204

2,204

5,400 Travel & per diem for professional training for code enforcement

001-0024-524-4005

TRAVEL AND PER DIEM - BUILDING

9,882

11,600

11,600

11,600

11,600

9,300 Travel & per diem for professional training for building department

001-0024-524-4020

AUTO ALLOWANCE

1,950

1,950

1,950

1,950

1,950

1,950 Planning & Development Director - 50% (split with P&Z)

001-0024-524-4200

POSTAGE SERVICES

2,197

3,120

3,120

3,120

3,120

3,350 Postage

001-0024-524-4300

UTILITY SERVICES

8,732

12,780

12,780

12,780

12,780

12,780 Water & Electric

001-0024-524-4400

RENTALS & LEASES

17,946

17,975

17,975

17,975

17,975

15,185

001-0024-524-4500

INSURANCE - GENERAL

17,670

17,800

17,800

17,800

17,800

18,535 Division share of general insurance package

001-0024-524-4600

REPAIR & MAINTENANCE

1,583

300

300

300

300

001-0024-524-4610

REPAIR AND MAINTENANCE - VEHICLE

3,681

4,000

4,000

4,000

4,000

4,000 General repair & maintenance for dept vehicles

001-0024-524-4700

PRINTING AND BINDING

440

1,000

1,000

1,000

1,000

1,000 Office forms and business cards

001-0024-524-4900

OTHER CHARGES & OBLIGATIONS

2,277

2,000

2,000

2,000

2,000

2,000 Legal publications

001-0024-524-4950

BANK SERVICE FEES

11,019

14,060

14,060

14,060

14,060

11,065 On-line Payments

001-0024-524-5100

OFFICE SUPPLIES

1,617

2,000

2,000

2,000

2,000

2,000 Office supplies

001-0024-524-5200

OPERATING SUPPLIES

3,025

3,000

3,000

3,000

3,000

3,000 Replacement of new Town shirts, safety boots for Town employees

001-0024-524-5210

FUEL

4,369

4,000

4,000

5,500

5,500

6,055 Fuel

001-0024-524-5250

NON-CAPITAL EQUIPMENT

1,625

750

3,992

3,992

3,992

001-0024-524-5400

BOOKS, PUBLICATIONS,
SUBSCRIPTIONS, & MEMBERSHIPS

3,327

2,940

2,940

2,940

2,940

4,655 Professional memberships & subscriptions

001-0024-524-5500

TRAINING

1,265

11,950

11,629

11,629

11,629

12,750 Professional training for code enforcement staff

001-0024-524-5515

TRAINING - BUILDING

6,493

22,185

22,185

22,185

22,185

17,670 Professional training for building department staff

2,000

2,000

2,000

2,000

4,000 Reimbursement for continuing education

-

-

-

-

001-0024-524-5520
001-0024-524-6450
001-0024-524-6470

TRAINING - TUITION REIMBURSEMENT
MACHINERY AND EQUIPMENT TECHNOLOGY
MACHINERY AND EQUIPMENT VEHICLES
TOTALS

3,006
-

-

-

-

-

975,866

1,068,305

1,068,305

1,081,401

1,081,401

BUILDING AND CODE ENFORCEMENT

Annual leases for 1 vehicles and 7 months of 2nd vehicle (buyout in May 2027) ;
Postage machine lease

300 Office equipment repairs as needed

750

15,670 Buy-out leased vehicle (May 2027)
1,011,475

24

PUBLIC WORKS
FUND 001

ACCOUNT NUMBER
001-0039-538-3100

ACCOUNT NAME
PROFESSIONAL SERVICES STORMWATER

FINAL
24/25

ADOPTED
25/26

CURRENT
25/26

MID-YEAR
AMENDED
25/26

AMENDED
25/26

PROPOSED
26/27

Comments

12,108

53,205

59,405

149,405

149,405

- Budgeted in new stormwater Fund 407

001-0039-538-4600

STORMWATER MAINTENANCE

18,320

20,000

20,000

20,000

20,000

Budgeted in new stormwater Fund 407

001-0039-539-1100

EXECUTIVE SALARIES

25,809

26,185

26,185

26,185

26,185

30,074 Public Works Director paid 30% from this account

001-0039-539-1200

REGULAR SALARIES

141,096

173,849

181,093

166,465

166,465

182,844 All Public Works employees paid 30% from this account

001-0039-539-1400

OVERTIME

8,091

10,020

10,020

10,020

10,020

10,045

400

400

400

400

400

001-0039-539-1402

OVERTIME - PW BILLABLE

001-0039-539-1500

INCENTIVE PAY - STORMWATER
CERT

4,090

4,680

4,680

4,680

4,680

2,600

001-0039-539-2100

FICA

13,610

17,108

17,661

17,661

17,661

20,067

001-0039-539-2200

RETIREMENT

29,629

35,718

36,735

36,735

36,735

44,781 General emp 13.59%; Senior mgmt 32.60%

001-0039-539-2301

HEALTH INSURANCE

32,982

40,996

40,996

40,996

40,996

44,442

001-0039-539-2302

DENTAL INSURANCE

702

771

771

771

771

673

001-0039-539-2303

LIFE AND DISABILITY INSURANCE

1,356

1,749

1,749

1,749

1,749

1,916

001-0039-539-2304

VISION INSURANCE

187

204

204

204

204

205

001-0039-539-2305

EMPLOYEE ASSISTANCE PLAN (EAP)

001-0039-539-2400
001-0039-539-3100
001-0039-539-3420
001-0039-539-3430
001-0039-539-3440

Stormwater certification recognition ($260); On-Call incentive is $100 per week
for individual on-call, split w/ Water Fund

72

86

86

86

86

WORKERS COMP

20,776

24,421

24,421

24,421

24,421

25,645 Department share of Worker's Comp Ins

PROFESSIONAL SERVICES

1,614

10,000

7,600

7,600

7,600

10,000 Miscellaneous studies as needed

CONTRACTUAL SERVICES - TEMP
HELP
CONTRACTUAL SERVICES - PEST
CONTROL
CONTRACTUAL SERVICES - TREE
TRIMMING

91

3,452

5,000

-

-

-

8,351

13,000

9,186

9,186

9,186

2,500 Temporary help for projects
12,000 Pest and rodent control for TH/PD/FD/PW

2,200

5,000

5,000

5,000

5,000

5,000 Professional tree trimming

001-0039-539-3480

CONTRACTUAL SERVICES - FLEET

576

475

475

475

475

001-0039-539-4000

TRAVEL & PER DIEM

75

3,000

3,000

3,000

3,000

2,500 Travel & per diem for professional training

001-0039-539-4020

AUTO ALLOWANCE

1,950

1,950

1,950

1,950

1,950

1,950 Public Works Director 35%

001-0039-539-4200

POSTAGE SERVICES

684

985

985

985

985

001-0039-539-4300

UTILITY SERVICES

4,555

4,450

4,450

4,450

4,450

4,450 Water & Electric

001-0039-539-4400

RENTALS & LEASES

38,613

30,000

30,000

30,000

30,000

18,655 Boom lift, Annual lease for 1 vehicle, postage machine rental

001-0039-539-4500

INSURANCE - GENERAL

26,637

26,075

26,557

26,557

26,557

23,822 Department share of general insurance package, storage tank liability insurance

PUBLIC WORKS

505 Enterprise Fleet Maintenance Fee

1,060 Postage

25

PUBLIC WORKS
FUND 001

ACCOUNT NUMBER
001-0039-539-4600

001-0039-539-4610
001-0039-539-4620

FINAL
24/25

ACCOUNT NAME
REPAIR AND MAINTENANCE
REPAIR AND MAINTENANCE VEHICLE
REPAIR & MAINTENANCE EQUIPMENT

ADOPTED
25/26

MID-YEAR
AMENDED
25/26

CURRENT
25/26

AMENDED
25/26

PROPOSED
26/27

Comments

199,097

103,833

99,551

99,551

99,551

Repair & Maintenance of all Town properties, facilities, and grounds, Includes
63,750 maintenance of HVAC units and generator maintenance; testing of fire
extinguishers, alarms, and plumbing; mulch installation and other misc repairs

4,777

7,500

7,500

7,500

7,500

5,625 50% of PW truck repairs

6,078

12,000

12,000

12,000

12,000

9,000 50% of backhoe, tractor, utility veh, power equipment, and misc equip repair
1,575 Radio maintenance Agreement, misc radio repairs

001-0039-539-4640

RADIOS- REPAIR & MAINTENANCE

972

1,575

1,575

1,575

1,575

001-0039-539-4700

PRINTING & BINDING

130

500

500

500

500

001-0039-539-4900

OTHER CHARGES & OBLIGATIONS

8,153

7,100

7,100

7,100

7,100

001-0039-539-5100

OFFICE SUPPLIES

520

550

550

550

550

001-0039-539-5200

OPERATING SUPPLIES

29,199

30,000

30,000

30,000

30,000

27,000

001-0039-539-5210

FUEL

7,648

7,000

7,000

9,450

9,450

8,900 Fuel

001-0039-539-5220

UNIFORMS

4,447

5,000

5,000

5,000

5,000

6,375 Rain gear, safety gear, boots, town shirts

001-0039-539-5250

NON-CAPITAL EQUIPMENT

9,541

11,500

11,500

11,500

11,500

11,500

001-0039-539-5400

BOOKS, PUBLICATIONS,
SUBSCRIPTIONS, & MEMBERSHIPS

1,225

1,400

1,400

1,400

1,400

1,120 Professional memberships & subscriptions

001-0039-539-5500

TRAINING

1,629

3,000

3,000

3,000

3,000

1,800 Professional training for public works staff

001-0039-539-6300

IMPROVEMENTS OTHER THAN
BUILDING

-

10,500

10,500

10,500

10,500

MACHINERY AND EQUIPMENT

195,916

147,500

147,500

147,500

147,500

-

-

-

-

-

-

-

-

-

-

001-0039-539-6400
001-0039-539-6470
001-0039-539-9307

MACHINERY AND EQUIPMENT VEHICLES
TRANSFER TO CAPITAL FACILITY
MAINT FUND - 307

001-0039-541-4300

UTILITY SERVICE - STREET LIGHTS

24,838

28,250

28,250

28,250

28,250

001-0039-541-4600

REPAIR & MAINTENANCE - ROW

19,885

36,000

36,000

36,000

36,000

001-0039-541-5300

ROAD MATERIALS/SUPPLIES - ROW

19,489

26,000

26,000

26,000

26,000

TOTALS

931,079

948,535

948,535

1,026,357

1,026,357

PUBLIC WORKS

400 Forms, letterhead, envelopes
5,325 Legal ads, fuel tank inspections & registration, emp physicals
550 Office Supplies
Janitorial Supplies for all town & park buildings, maintenance supplies, dog waste
bags, sand

Misc. power equipment, pumps, blowers, edgers, trimmers, chainsaws, and other
equipment as needed.

9,000 Mower
43,500 Two (2) Public Works trucks split with Water
29,500 Electric Charges
Town street sweeping, Sailfish grading (6X), maintenance of flashers, curb
replacement
Asphalt and concrete supplies, street sign replacements, reflectors, Sailfish shell
23,400
material for grading, fill dirt
717,945
23,400

26

PARKS AND RECREATION
FUND 001

ACCOUNT NUMBER

ACCOUNT NAME

FINAL
24/25

ADOPTED
25/26

MID-YEAR
AMENDED
25/26

CURRENT
25/26

AMENDED
25/26

PROPOSED
26/27

Comments

001-0072-572-1100

EXECUTIVE SALARIES

89,394

91,120

83,813

83,813

83,813

% salaries paid from this fund: 100% Cultural Services Manager, 30% Public
104,889
Works Director

001-0072-572-1200

REGULAR SALARIES

161,460

194,738

196,123

196,123

196,123

203,417

001-0072-572-1400

OVERTIME

14,291

8,317

11,000

11,000

11,000

13,424

001-0072-572-2100

FICA

20,763

22,803

23,099

23,099

23,099

24,911

001-0072-572-2200

RETIREMENT

41,974

46,947

47,493

47,493

47,493

49,835 General emp 13.59%

001-0072-572-2301

HEALTH INSURANCE

44,830

48,055

55,180

55,180

55,180

46,228

001-0072-572-2302

DENTAL INSURANCE

953

1,048

1,048

1,048

1,048

872

001-0072-572-2303

LIFE AND DISABILITY INSURANCE

2,184

2,585

2,585

2,585

2,585

2,820

001-0072-572-2304

VISION INSURANCE

243

277

277

277

277

264

001-0072-572-2305

EMPLOYEE ASSISTANCE PLAN (EAP)

101

114

114

114

114

117

001-0072-572-2400

WORKERS COMP

1,501

1,437

1,437

1,437

1,437

001-0072-572-2500

UNEMPLOYMENT

-

-

-

-

-

001-0072-572-3100

PROFESSIONAL SERVICES

16,625

11,000

11,000

11,000

11,000

13,500 Invasive Species Removal

001-0072-572-3400

CONTRACTUAL SERVICES LANDSCAPE MAINTENANCE

3,835

5,000

5,600

5,600

5,600

5,000 Historic marker cleaning; Park fertilizer

001-0072-572-4000

TRAVEL AND PER DIEM

984

200

200

200

200

001-0072-572-4020

AUTO ALLOWANCE

3,900

3,900

3,900

3,900

3,900

3,900 100% Cultural Services Manager

001-0072-572-4300

UTILITY SERVICES

23,541

29,270

29,270

29,270

29,270

29,270 Water & Electric

001-0072-572-4400

RENTALS & LEASES

-

-

11,403

11,403

11,403

11,405 Holiday Decorations

001-0072-572-4410

STATE LAND LEASE - GREEN MOUND

300

300

300

300

300

001-0072-572-4500

INSURANCE - GENERAL

24,965

25,150

25,150

25,150

25,150

26,130 Department share of general insurance package

001-0072-572-4600

REPAIR AND MAINTENANCE

47,850

63,300

45,870

45,870

45,870

45,000 Mulch & trail fill, playground maintenance

PARKS RECREATION

All Public Works regular employees paid 35% from this account; Cultural
Services Coordinator 50% (split 50/50 between Parks & Rec and Museum)

1,510 Department share of Worker's Comp Ins
-

1,200 Travel & per diem for professional training

300

27

PARKS AND RECREATION
FUND 001

001-0072-572-4700

PRINTING AND BINDING

21

50

40

40

40

001-0072-572-4800

PROMOTIONAL ACTIVITIES

001-0072-572-4900

5,960

5,800

5,134

5,134

5,134

OTHER CHARGES & OBLIGATIONS

716

700

626

626

626

700

001-0072-572-5100

OFFICE SUPPLIES

800

700

700

700

700

700

001-0072-572-5200

OPERATING SUPPLIES

3,049

1,800

1,800

1,800

1,800

2,600

001-0072-572-5250

NON-CAPITAL EQUIPMENT-PARKS &
REC

19,426

13,000

4,390

4,390

4,390

23,095 Town holiday decorations; replacement of court and park equipment

001-0072-572-5400

BOOKS, PUBLICATIONS,
SUBSCRIPTIONS, & MEMBERSHIPS

634

580

728

728

728

660 Professional memberships & subscriptions

001-0072-572-5500

TRAINING

940

200

200

200

200

650 Professional training for P&R staf

001-0072-572-6200

BUILDING IMPROVEMENTS

-

37,000

-

-

-

-

001-0072-572-6300

IMPROVEMENTS OTHER THAN
BUILDING

58,212

26,455

62,479

62,479

62,479

-

001-0072-572-6400

MACHINE & EQUIPMENT

-

9,577

20,464

20,464

20,464

-

589,452

651,423

651,423

651,423

651,423

619,147

TOTALS

PARKS RECREATION

50
6,700 Children's holiday events

28

LOCAL OPTION GAS TAX .06
FUND 002

ACCOUNT NUMBER
REVENUES

ACCOUNT NAME

FINAL
24/25

ADOPTED
25/26

CURRENT
25/26

MID-YEAR
AMENDED
25/26

AMENDED
25/26

PROPOSED
26/27

47,500

002-0000-312-4100

1ST LOCAL OPTION FUEL TAX .06 OLD

60,890

55,300

55,300

55,300

55,300

002-0000-381-9000

TRANSFER FROM RESERVES

24,110

29,700

29,700

29,700

29,700

TOTAL

85,000

85,000

85,000

85,000

85,000

47,500

ADOPTED
25/26

CURRENT
25/26

MID-YEAR
AMENDED
25/26

AMENDED
25/26

PROPOSED
26/27

ACCOUNT NUMBER
EXPENDITURES

ACCOUNT NAME

FINAL
24/25

002-0002-541-5300

ROAD MATERIALS & SUPPLIES

-

-

-

002-0002-541-6300

IMPROVEMENTS OTHER THAN
BUILDING

-

-

002-0002-541-9100

TRANSFER TO RESERVES

-

-

-

002-0002-541-9121

TRANSFER TO DEBT SERVICE SRF - 201

85,000

85,000

85,000

TOTAL

85,000

85,000

85,000

Estimate per Volusia County interlocal agreement
(based on lane miles only)
FY 25/26 fund balance is $53,095. per audit of FY
24/25

-

-

-

-

-

-

-

-

47,500

85,000

85,000

-

85,000

85,000

47,500

LOCAL OPTION GAS TAX .06
FUND 002

Comments

Comments

29

LOCAL OPTION GAS TAX .05
FUND 003

ACCOUNT NUMBER
REVENUES

ACCOUNT NAME

FINAL
24/25

ADOPTED
25/26

CURRENT
25/26

MID-YEAR
AMENDED
25/26

AMENDED
25/26

PROPOSED
26/27

Comments

003-0000-312-4200

2ND LOCAL OPTION FUEL TAX - .05
NEW

44,838

42,100

42,100

42,100

42,100

35,000

003-0000-361-1000

INTEREST

2,948

2,500

2,500

2,500

2,500

1,200

003-0000-381-9000

TRANSFER FROM RESERVES

-

-

-

-

-

-

47,786

44,600

44,600

44,600

44,600

36,200

CURRENT
25/26

MID-YEAR
AMENDED
25/26

AMENDED
25/26

PROPOSED
26/27

TOTAL

ACCOUNT NUMBER
EXPENDITURES

ACCOUNT NAME

FINAL
24/25

ADOPTED
25/26

FY 25/26 fund balance is $608,556 per audit of FY
24/25

Comments

003-0003-541-5300

ROAD MATERIAL / SUPPLIES RESURFACING

-

-

-

-

-

-

003-0003-541-6300

IMPROVEMENTS OTHER THAN
BUILDING

-

-

-

-

-

-

003-0003-541-9100

TRANSFER TO RESERVES

19,631

37,600

37,600

37,600

37,600

36,200

003-0003-541-9121

TRANSFER TO 201 FUND - DEBT
SERVICE

7,000

7,000

7,000

7,000

7,000

-

003-0003-541-9309

TRANSFER TO 309 FUND - PONCE
DE LEON SEWER PROJECT

21,155

-

-

-

-

-

TOTAL

47,786

44,600

44,600

44,600

44,600

36,200

LOCAL OPTION GAS TAX .05
FUND 003

Estimate per Volusia County interlocal agreement
(based on lane miles only)

30

DONATIONS
FUND 005

ACCOUNT NUMBER
REVENUES

ACCOUNT NAME

FINAL
24/25

ADOPTED
25/26

CURRENT
25/26

MID-YEAR
AMENDED
25/26

AMENDED
25/26

PROPOSED
26/27

Comments

005-0000-366-0000

DONATIONS - POLICE

1,800

1,500

1,500

1,500

1,500

1,500 Reserve balance $8,825 per audit of FY 25/26

005-0000-366-1000

DONATIONS - FIRE

560

1,200

1,200

1,200

1,200

600 Reserve balance $754 per audit of FY 25/26

005-0000-366-3000

DONATIONS - CHRISTMAS PARADE

-

-

-

-

- Reserve balance $0 per audit of FY 25/26

005-0000-366-4000

DONATIONS - PLANNING

-

-

-

-

- Reserve balance $101 per audit of FY 25/26

005-0000-366-5000

DONATIONS - HISTORIC

-

-

-

-

- Reserve balance $198 per audit of FY 25/26

005-0000-366-6000

DONATIONS - PARKS

-

-

-

-

- Reserve balance $55 per audit of FY 25/26

005-0000-366-7000

DONATIONS - DOG PARK

-

-

-

-

- Reserve balance $665 per audit of FY 25/26

005-0000-381-9000

TRANSFER FROM RESERVES
TOTAL

-

-

-

-

2,360

2,700

2,700

2,700

2,700

2,100

ADOPTED
25/26

CURRENT
25/26

MID-YEAR
AMENDED
25/26

AMENDED
25/26

PROPOSED
26/27

FINAL
24/25

ACCOUNT NUMBER
EXPENDITURES

ACCOUNT NAME

005-0005-599-4810

PROMOTIONAL ACTIVITIES - POLICE

402

200

700

700

700

800

005-0005-599-4820

PROMOTIONAL ACTIVITIES - FIRE

1,601

1,200

1,200

1,200

1,200

600

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

005-0005-599-4840
005-0005-599-4850
005-0005-599-4860

PROMOTIONAL ACTIVITIES CHRISTMAS PARADE
PROMOTIONAL ACTIVITIES PLANNING
PROMOTIONAL ACTIVITIES HISTORIC

005-0005-599-4870

PROMOTIONAL ACTIVITIES - PARKS

-

-

-

-

-

-

005-0005-599-4880

PROMOTIONAL ACTIVITIES - DOG
PARK

-

-

-

-

-

-

005-0005-599-9100

TRANSFER TO RESERVES

357

1,300

800

800

800

700

2,360

2,700

2,700

2,700

2,700

2,100

TOTAL

DONATIONS
FUND 005

Comments

31

HURRICANE IAN
FUND 007

ACCOUNT NUMBER
REVENUES

ACCOUNT NAME

FINAL
24/25

ADOPTED
25/26

CURRENT
25/26

MID-YEAR
AMENDED
25/26

AMENDED
25/26

PROPOSED
26/27

-

-

007-0000-369-3000

MISC REV REIMB-INSURANCE

45,400

-

-

-

007-0000-331-2001

FEMA GRANT REIMB - IAN

1,825

-

-

-

007-0000-381-9001

TRANSFER FROM GENERAL FUND

-

-

-

-

-

-

007-0000-381-9310

TRANSFER FROM 310

-

-

-

-

-

-

007-0000-381-9000

TRANSFER FROM RESERVES

58,272

-

-

-

-

-

TOTAL

105,497

-

-

-

-

ACCOUNT NUMBER
EXPENDITURES

ACCOUNT NAME

FINAL
24/25

-

ADOPTED
25/26

CURRENT
25/26

MID-YEAR
AMENDED
25/26

AMENDED
25/26

PROPOSED
26/27

007-0007-525-3100

PROFESSIONAL SERVICES - GRANT
MANAGEMENT

-

-

-

-

-

-

007-0007-525-3110

PROFESSIONAL SERVICES - MEAD
& HUNT PONCE PRESERVE

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

007-0007-525-3120
007-0007-525-3130
007-0007-525-3140
007-0007-525-3400

PROFESSIONAL SERVICES - BOAT
RAMP
PROFESSIONAL SERVICES STORMWATER INSPECTION
PROFESSIONAL SERVICES - FD
ROOF
CONTRACT SERVICES - CAT A MISC
CONTRACT SERVICES -DEBRIS
MONITORING WOB
CONTRACT SERVICES - DEBRIS
PICK UP CROWDER
CONTRACTUAL SERVICES - DEBRIS
PICKUP (WASTE PRO)
RENTAL & LEASES - CAT B
REPAIR & MAINTENANCE CAT E
REPAIR & MAINTENANCE CAT B
MATERIALS & SUPPLIES - CAT B

-

-

-

-

-

-

-

-

-

-

-

-

007-0007-525-5300

ROAD MAT/SUPPLIES/SIGNS CAT C

-

-

-

-

-

-

007-0007-525-6200

BUILDING - FD ROOF
PONCE PRESERVE WALKWAY &
BOAT RAMP CAT G
MACHINERY & EQUIP - PUMPS
TRANSFER TO RESERVES
TRANSFER TO GENERAL FUND
TRANSFER TO DISASTER
RECOVERY FUND
TRANSFER TO SIDEWALK FUND
(311)
TOTAL

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

105,497

-

-

-

-

-

-

-

-

-

-

-

105,497

-

-

-

-

007-0007-525-3409
007-004-525-3410
007-0007-525-3415
007-0007-525-4401
007-0007-525-4600
007-0007-525-4610
007-0007-525-4925

007-0007-525-6300
007-0007-525-6400
007-0007-525-9100
007-0007-525-9101
007-0007-525-9108
007-0007-525-9311

HURRICANE IAN
FUND 007

COMMENTS

FY 25/26 fund balance is $1,825 per audit of FY
24/25

COMMENTS

32

DISASTER RECOVERY
FUND 008

ACCOUNT NUMBER
REVENUES

ACCOUNT NAME

FINAL
24/25

ADOPTED
25/26

CURRENT
25/26

MID-YEAR
AMENDED
25/26

AMENDED
25/26

PROPOSED
26/27

008-0000-331-2001

FEMA GRANT REIM-MILTON

213,748

27,960

27,960

27,960

27,960

-

008-0000-369-3000

MISC REV REIMB - INSURANCE

38,814

-

-

-

-

-

008-0000-381-9001

TRANSFER FROM GENERAL FUND

-

-

-

-

-

-

008-0000-381-9007

TRANSFER FROM FUND 007

105,497

-

-

-

-

-

13,000

-

-

-

-

-

371,059

27,960

27,960

27,960

27,960

-

ADOPTED
25/26

CURRENT
25/26

MID-YEAR
AMENDED
25/26

008-0000-381-9310

ACCOUNT NUMBER
EXPENDITURES

TRANSFER FROM ECON IMPACT
FUND (310)
TOTAL

ACCOUNT NAME

FINAL
24/25

AMENDED
25/26

PROPOSED
26/27

008-0008-525-3409

CONT SERV - DEBRIS MONITOR

35,044

-

-

-

-

-

008-0008-525-3410

CONT SERV - DEBRIS PICK UP CROWDER

81,766

-

-

-

-

-

008-0008-525-3411

CONT SERV - LABOR CAT B

2,685

-

-

-

-

-

008-0008-525-3415

CONT SERV - DEBRIS PICK UP WASTE PRO

3,056

-

-

-

-

-

008-0008-525-4600

REPAIR & MAINT - CAT E

48,955

-

-

-

-

-

008-0008-525-4925

CAT B - MATERIALS & SUPPLIES

3,819

-

-

-

-

-

008-0008-525-5250

NON-CAPITAL EQUIPMENT

1,027

-

-

-

-

-

008-0008-525-6400

MACHINE & EQUIPMENT

16,695

-

-

-

-

-

008-0008-525-9100

TRANSFER TO RESERVES

178,012

27,960

27,960

27,960

27,960

-

371,059

27,960

27,960

27,960

27,960

-

TOTAL

DISASTER RECOVERY
FUND 008

COMMENTS

FY25/26 fund balance is $278,012 per audit of FY
24/25

COMMENTS

33

TREE BANK
FUND 141

ACCOUNT NUMBER
REVENUES

ACCOUNT NAME

ADOPTED
25/26

CURRENT
25/26

MID-YEAR
AMENDED
25/26

AMENDED
25/26

PROPOSED
26/27

18,200

16,000

16,000

16,000

16,000

6,000

FINAL
24/25

141-0000-329-0000

TREE ASSESSMENT

141-0000-369-0000

MISC REVENUE

-

-

-

-

-

-

141-0000-381-9000

TRANSFER FROM RESERVES

-

-

-

-

-

4,000

18,200

16,000

16,000

16,000

16,000

10,000

ADOPTED
25/26

CURRENT
25/26

MID-YEAR
AMENDED
25/26

AMENDED
25/26

PROPOSED
26/27

TOTAL

Comments
Tree bank contributions in lieu of replacement
planting

FY 25/26 fund balance $72,185 per audit of FY
24/25

`

ACCOUNT NUMBER
EXPENDITURES

ACCOUNT NAME

141-0141-572-3100

PROFESSIONAL SERVICES

141-0141-572-4600

FINAL
24/25

8,000

-

-

-

-

MAINTENANCE

-

4,000

4,000

4,000

4,000

141-0141-572-6300

IMPROVEMENTS OTHER THAN
BUILDINGS

-

-

-

-

-

-

141-0141-572-9100

TRANSFER TO RESERVES

10,200

12,000

12,000

12,000

12,000

-

18,200

16,000

16,000

16,000

16,000

10,000

TOTAL

TREE BANK
FUND 141

Comments

5,000 Tree Replenishment Plan
5,000 Tree Replenishment throughout Town

34

SIDEWALK
FUND 143

ACCOUNT NUMBER
REVENUES

ACCOUNT NAME

FINAL
24/25

ADOPTED
25/26

CURRENT
25/26

MID-YEAR
AMENDED
25/26

AMENDED
25/26

PROPOSED
26/27

Comments

143-0000-369-0000

SIDEWALK REVENUE

6,959

8,000

8,000

8,000

8,000

6,000 In lieu of sidewalk construction with new SFR

143-0000-381-9000

TRANSFER FROM RESERVES

8,041

7,000

7,000

7,000

7,000

14,000

TOTAL

15,000

15,000

15,000

15,000

15,000

20,000

ADOPTED
25/26

CURRENT
25/26

MID-YEAR
AMENDED
25/26

AMENDED
25/26

PROPOSED
26/27

15,000

15,000

15,000

15,000

15,000

-

-

-

-

-

ACCOUNT NUMBER
EXPENDITURES

ACCOUNT NAME

143-0143-541-4600

REPAIR & MAINTENANCE

143-0143-541-6300

IMPROVEMENTS OTHER THAN
BUILDING

143-0143-541-9100

TRANSFER TO RESERVES
TOTAL

FINAL
24/25

Comments

20,000 Townwide Sidewalk Repair
-

-

-

-

-

-

-

15,000

15,000

15,000

15,000

15,000

20,000

SIDEWALK
FUND 143

FY 25/26 fund balance $86,019 per audit of FY
24/25

35

PARKS AND RECREATION
FUND 144

ACCOUNT NUMBER
REVENUES

ACCOUNT NAME

144-0000-324-6100

RECREATION IMPACT FEES

144-0000-369-1000

OTHER MISC REVENUES

144-0000-381-9000

TRANSFER FROM RESERVES
TOTAL

ACCOUNT NUMBER
EXPENDITURES

ACCOUNT NAME

ADOPTED
25/26

CURRENT
25/26

MID-YEAR
AMENDED
25/26

AMENDED
25/26

PROPOSED
26/27

2,087

3,000

3,000

3,000

3,000

3,100

180,000

-

-

-

-

-

-

20,000

20,000

20,000

20,000

79,900

182,087

23,000

23,000

23,000

23,000

83,000

ADOPTED
25/26

CURRENT
25/26

MID-YEAR
AMENDED
25/26

AMENDED
25/26

PROPOSED
26/27

FINAL
24/25

FINAL
24/25

144-0144-572-4600

REPAIR & MAINTENANCE

-

-

7,500

7,500

7,500

-

144-0144-572-5250

NON-CAPITAL EQUIPMENT

-

500

3,500

3,500

3,500

-

144-0144-572-6300

IMPROVEMENTS OTHER THAN
BUILDING

-

20,000

9,500

9,500

9,500

83,000

144-0144-572-6400

MACHINERY AND EQUIPMENT

-

-

-

-

-

-

144-0144-572-9100

TRANSFER TO RESERVES

182,087

2,500

2,500

2,500

2,500

-

TOTAL

182,087

23,000

23,000

23,000

23,000

83,000

PARKS AND RECREATION
FUND 144

Comments
Building Permits (8 single-family res; 2 additions; 1
commercial project)

FY 25/26 fund balance $212,681 per audit of FY
24/25

Comments

Boat ramp piling repairs ($70,000); Replace gazebo
roof at Ponce Preserve Park ($13,000)

36

COMMUNITY CENTER
FUND 145

ACCOUNT NUMBER
REVENUES

ACCOUNT NAME

145-0000-349-0000

PICCI PAYMENT TOWARDS UTILITIES

145-0000-366-0000

DONATIONS

145-0000-381-8001

TRANSFER FROM GENERAL FUND

145-0000-381-9000

TRANSFER FROM RESERVES
TOTAL

ACCOUNT NUMBER
EXPENSES

ACCOUNT NAME

ADOPTED
25/26

CURRENT
25/26

MID-YEAR
AMENDED
25/26

AMENDED
25/26

2,600

2,780

2,780

2,780

2,780

-

-

-

-

-

-

71,680

62,825

62,825

62,825

62,825

63,000

FINAL
24/25

PROPOSED
26/27

2,850 25% Reimbursement for Electric Charges

-

-

-

-

-

74,280

65,605

65,605

65,605

65,605

70,850

ADOPTED
25/26

CURRENT
25/26

MID-YEAR
AMENDED
25/26

AMENDED
25/26

PROPOSED
26/27

FINAL
24/25

Comments

5,000 FY 25/26 fund balance $29,508 per audit of FY 24/25

Comments

145-0145-572-4300

UTILITY SERVICES

10,115

11,120

11,120

11,120

11,120

11,680 Electric Charges - 25% Reimbursed by Community Center

145-0145-572-4500

INSURANCE - GENERAL

14,380

14,485

14,485

14,485

14,485

15,050 Community Center property insurance

145-0145-572-4600

REPAIR & MAINTENANCE

19,105

10,000

10,000

10,000

10,000

21,150 Miscellaneous repair & Maintenance

145-0145-572-5250

NON CAPITAL EQUIPMENT

-

-

1,100

1,100

1,100

-

145-0145-572-6200

BUILDING IMPROVEMENTS

14,090

18,000

16,900

16,900

16,900

-

145-0145-572-6400

MACHINERY & EQUIPMENT

-

12,000

12,000

12,000

12,000

145-0145-572-9101

TRANSFER TO GENERAL FUND

15,610

-

-

-

-

145-0145-572-9100

TRANSFER TO RESERVES
TOTAL

12,000 New marquee sign
-

980

-

-

-

-

10,970

74,280

65,605

65,605

65,605

65,605

70,850

COMMUNITY CENTER
FUND 145

37

HISTORICAL MUSEUM
FUND 146

ACCOUNT NUMBER
REVENUES

ACCOUNT NAME

FINAL
24/25

ADOPTED
25/26

CURRENT
25/26

MID-YEAR
AMENDED
25/26

AMENDED PROPOSED
25/26
26/27

146-0000-347-3010

SERVICE CHARGE - CULTURAL CLASSES

60

350

350

350

350

100

146-0000-369-0000

OTHER MISC REVENUE - DONATIONS

300

800

800

800

800

300

146-0000-381-8001

TRANSFER FROM GENERAL FUND

114,200

63,971

63,971

63,971

63,971

146-0000-381-9000

TRANSFER FROM RESERVES

-

6,084

6,084

6,084

6,084

-

114,560

71,205

71,205

71,205

71,205

83,607

ADOPTED
25/26

CURRENT
25/26

MID-YEAR
AMENDED
25/26

20,364

20,888

22,347

22,347

22,347

24,519

197

422

422

422

422

495

TOTAL

ACCOUNT NUMBER
EXPENSES

ACCOUNT NAME

FINAL
24/25

Comments

83,207 Transfer from General Fund
FY 25/26 fund balance $43,103 per audit of FY 24/25

AMENDED PROPOSED
25/26
26/27

Comments
Cultural Services Coordinator 50% (split 50/50 between
Parks & Rec and Museum)

146-0146-573-1200

REGULAR SALARIES

146-0146-573-1400

OVERTIME

146-0146-573-2100

FICA

1,625

1,630

1,742

1,742

1,742

1,914

146-0146-573-2200

RETIREMENT

2,828

3,010

3,168

3,168

3,168

3,432 General emp 13.59%

146-0146-573-2301

HEALTH INSURANCE

3,231

4,498

4,498

4,498

4,498

4,722

146-0146-573-2302

DENTAL INSURANCE

68

92

177

177

177

80

146-0146-573-2303

LIFE AND DISABILITY INSURANCE

155

179

187

187

187

215

146-0146-573-2304

VISION INSURANCE

36

24

24

24

24

24

146-0146-573-2305

EMPLOYEE ASSISTANCE PLAN (EAP)

9

10

10

10

10

11

146-0146-573-2400

WORKERS COMP

720

1,437

1,437

1,437

1,437

146-0146-573-2500

UNEMPLOYMENT

-

-

-

-

-

146-0146-573-3100

PROFESSIONAL SERVICES

960

1,000

1,000

1,000

1,000

3,500 Arborist services for historic tree

146-0146-573-3400

CONTRACTUAL SERVICES

1,917

3,300

3,300

3,300

3,300

3,900 Security monitoring; pest control; historic marker cleaning

146-0146-573-4000

TRAVEL AND PER DIEM

-

100

100

100

100

146-0146-573-4300

UTILITY SERVICES

3,892

4,000

4,000

4,000

4,000

4,000 Water & Electric

146-0146-573-4500

INSURANCE - GENERAL

6,395

6,445

6,399

6,399

6,399

6,700 Museum property insurance

HISTORICAL MUSEUM
FUND 146

1,510 Amount attributed to specific department
-

100

38

HISTORICAL MUSEUM
FUND 146

146-0146-573-4501

INSURANCE - FLOOD

6,414

8,470

6,694

6,694

6,694

6,735 Flood insurance for 3 structures on this property

146-0146-573-4600

REPAIR & MAINTENANCE

7,236

7,500

7,500

7,500

7,500

15,000 Repair Cistern

146-0146-573-4700

PRINTING & BINDING

18

200

200

200

200

600

146-0146-573-4810

PROMOTIONAL ACTIVITIES - CULTURAL
CLASSES

178

600

600

600

600

600

146-0146-573-4900

OTHER CHARGES AND OBLIGATIONS

-

-

-

-

-

-

146-0146-573-5100

OFFICE SUPPLIES

238

250

250

250

250

250

146-0146-573-5200

OPERATING SUPPLIES

1,838

1,500

1,500

1,500

1,500

1,800

146-0146-573-5250

NON-CAPITAL EQUIPMENT

-

5,000

5,000

5,000

5,000

2,800

146-0146-573-5400

BOOKS, PUBLICATIONS, SUBSCRIPTIONS,
& MEMBERSHIPS

411

500

500

500

500

550

146-0146-573-5500

TRAINING

600

150

150

150

150

150

146-0146-573-6300

IMPROVEMENTS OTHER THAN BUILDING

37,302

-

-

-

-

-

146-0146-573-9100

TRANSFER TO RESERVES

5,868

-

-

-

-

-

146-0146-573-9101

TRANSFER TO GENERAL FUND (001)
TOTAL

12,060

-

-

-

-

-

114,560

71,205

71,205

71,205

71,205

83,607

HISTORICAL MUSEUM
FUND 146

39

POLICE EDUCATION
FUND 160

ACCOUNT NUMBER
REVENUES

ACCOUNT NAME

ADOPTED
25/26

CURRENT
25/26

MID-YEAR
AMENDED
25/26

AMENDED
25/26

PROPOSED
26/27

Comments

-

160-0000-351-1000

TRAFFIC & CRIMINAL FINES

160-0000-381-9000

TRANSFER FROM RESERVES
TOTAL

ACCOUNT NUMBER
EXPENSES

FINAL
24/25

ACCOUNT NAME

1,226

1,000

1,000

1,000

1,000

-

-

-

-

-

-

1,226

1,000

1,000

1,000

1,000

1,000

ADOPTED
25/26

CURRENT
25/26

MID-YEAR
AMENDED
25/26

AMENDED
25/26

PROPOSED
26/27

FINAL
24/25

1,000 Anticipated from citations & criminal cases
FY 25/26 fund balance $17,421 per audit of
FY 24/25

Comments

160-0160-521-4000

TRAVEL AND PER DIEM

-

500

500

500

500

500 General training travel expenses

160-0160-521-5500

TRAINING

-

500

500

500

500

500 Training Opportunities

160-0160-521-9100

TRANSFER TO RESERVES

1,226

-

-

-

-

-

1,226

1,000

1,000

1,000

1,000

1,000

TOTAL

POLICE EDUCATION
FUND 160

40

DEBT SERVICE - STORMWATER IMPROVEMENTS
FUND 201

FINAL
24/25
ACCOUNT NUMBER
REVENUES

ADOPTED
25/26

CURRENT
25/26

ACCOUNT NAME

MID-YEAR
AMENDED
25/26

AMENDED
25/26

PROPOSED
26/27
Comments

201-0000-381-8000

TRANSFER 001 - CELL TOWER LEASE

23,184

23,184

23,184

23,184

23,184

- Cell Tower Lease revenue

201-0000-381-8001

TRANSFER 001 - TELECOM TAX

16,400

16,400

16,400

16,400

16,400

- Telecommunication Tax revenue

201-0000-381-8002

TRANSFER 002 FUND - OLD GAS TAX

85,000

85,000

85,000

85,000

85,000

- Old Gas Tax revenue

201-0000-381-8003

TRANSFER 003 FUND - NEW GAS TAX

7,000

7,000

7,000

7,000

7,000

- New Gas Tax revenue

201-0000-381-8402

TRANSFER ENTERPRISE FUNDS - 402 & 403

25,000

25,000

25,000

25,000

25,000

- Enterprise Fund revenue - Refuse & Sewer

201-0000-381-9000

TRANSFER FROM RESERVES

2

1

1

1

1

-

TOTAL

156,586

156,585

156,585

156,585

-

ACCOUNT NUMBER
EXPENSES

ACCOUNT NAME

FINAL
24/25

ADOPTED
25/26

CURRENT
25/26

MID-YEAR
AMENDED
25/26

AMENDED
25/26

PROPOSED
26/27

201-0201-517-7100

DEBT SERVICE - PRINCIPLE

149,542

153,529

153,529

153,529

153,529

-

201-0201-517-7200

DEBT SERVICE - INTEREST

3,522

1,528

1,528

1,528

1,528

-

201-0201-517-7300

DEBT SERVICE - GRANT ALLOCATION FEE

3,522

1,528

1,528

1,528

1,528

-

201-0201-517-9100

TRANSFER TO RESERVES

-

-

-

-

-

156,585

156,585

156,585

156,585

-

TOTAL

156,586

DEBT SERVICE - STORMWATER IMPROVEMENTS
FUND 201

FY 25/26 fund balance $2,719 per audit of
FY 24/25

Comments
Stormwater Improvements Loan - FY 25/26
is the 20th year of a 20 year loan

41

DEBT SERVICE - TOWN HALL
FUND 203

ACCOUNT NUMBER
REVENUES

ACCOUNT NAME

TRANSFER FROM
RESERVES
TRANSFER 302 - LAND ACQ
203-0000-381-8302
FUND
TOTAL

FINAL
24/25

203-0000-381-2000

ACCOUNT NUMBER
EXPENSES
203-0203-517-7100
203-0203-517-7200
203-0203-517-9100

ACCOUNT NAME
DEBT SERVICE - PRINCIPAL
DEBT SERVICE - INTEREST

CURRENT
25/26

-

MID-YEAR
AMENDED
25/26

AMENDED
25/26

-

-

327,947
327,947

FINAL
24/25

PROPOSED
26/27

-

ADOPTED
25/26

CURRENT
25/26

-

-

-

MID-YEAR
AMENDED
25/26

AMENDED
25/26

PROPOSED
26/27

-

12,947

-

327,947

Comments

- FY 25/26 fund balance $821 per audit of FY 24/25

315,000

TRANSFER TO RESERVES
TOTAL

ADOPTED
25/26

-

-

-

-

-

-

-

-

DEBT SERVICE - TOWN HALL
FUND 203

-

Comments
Town Hall Loan - FY 24/25 is the final year of this loan
(20th out of 20)

42

LAND ACQUISITION
FUND 302

ACCOUNT NUMBER
REVENUES
302-0000-314-1000
302-0000-314-8000
302-0000-323-7000
302-0000-361-1000
302-0000-380-0000
302-0000-381-9000

ACCOUNT NAME
UTILITY SERVICE TAX ELECTRICITY
UTILITY SERVICE TAX PROPANE
FRANCHISE FEE - SOLID
WASTE
INTEREST
PRIOR YEAR PROJECTS - REALLOCATED FROM
RESERVES
TRANSFER FROM
RESERVES
TOTAL

ACCOUNT NUMBER
EXPENSES

ACCOUNT NAME

ADOPTED
25/26

CURRENT
25/26

MID-YEAR
AMENDED
25/26

AMENDED
25/26

490,923

488,100

488,100

488,100

488,100

509,000 Utility Tax based on consumption

15,030

16,250

16,250

16,250

16,250

18,700 Utility Tax based on consumption

50,290

49,000

49,000

49,000

49,000

45,800

5,475

4,800

4,800

4,800

4,800

2,300

-

157,460

157,460

157,460

157,460

FINAL
24/25

PROPOSED
26/27

-

101,750

451,750

451,750

451,750

817,360

1,167,360

1,167,360

1,167,360

671,160

- FY 25/26 fund balance $768,411 per audit of FY 24/25

ADOPTED
25/26

CURRENT
25/26

MID-YEAR
AMENDED
25/26

AMENDED
25/26

PROPOSED
26/27

302-0302-519-3100

PROFESSIONAL SERVICES

2,500

90,000

61,000

61,000

61,000

-

302-0302-522-3100

PROFESSIONAL SERVICESFIRE DEPT

-

-

47,000

47,000

47,000

-

302-0302-539-3100

PROFESSIONAL SERVICESPUBLIC WORKS

-

-

-

-

-

-

302-0302-539-4400

RENTALS & LEASES

3,258

-

4,100

4,100

4,100

-

302-0302-539-4600

REPAIR & MAINTENANCE

3,500

-

-

-

-

-

302-0302-519-6100

LAND ACQUISITION

-

360,000

710,000

710,000

710,000

-

302-0302-539-6200

BUILDING IMPROVEMENTS

8,250

117,460

95,360

95,360

-

300,000

302-0302-538-6300

IMPROV OTHER THAN BLDG

-

19,000

19,000

19,000

19,000

-

302-0302-539-6400

MACHINERY & EQUIPMENT

92,500

-

-

-

-

-

302-0302-519-9100

TRANSFER TO RESERVES

123,763

-

-

-

95,360

59,980

302-0302-519-9101

TRANSFER TO GENERAL
FUND

-

-

-

-

-

302-0302-519-9305

TRANSFER TO PUBLIC
SAFETY EQUIPMENT FUND
(305)

-

230,900

230,900

230,900

230,900

327,947

-

-

-

-

-

561,718
-

817,360
-

1,167,360

1,167,360

1,167,360
-

671,160
-

302-0302-519-9123

Fund Balance 21/22
Fund Balance 22/23
Fund Balance 23/24
Fund Balance 24/25
Fund Balance 25/26

TRANSFER TO DEBT
SERVICE - 203 FUND
TOTAL
$
$
$
$
$

Franchise on commercial haulers, roll offs doing
business within town

95,360 Building B

561,718

FINAL
24/25

Comments

Comments

Building B construction $225,000, (includes $95,360
carryover), PW renovations ($75,000)

15,670 Transfer to buy-out Building Dept. vehicle lease
Transfer for 2nd annual payment of the Quint fire truck
295,510 ($209,840), Buy-out PD Vehicle Lease ($15,670),
SCBA Equipment ($70,000)

302,799
464,358
439,546
644,648
768,411
LAND ACQUISITION
FUND 302

43

PUBLIC SAFETY EQUIPMENT
FUND 305

ACCOUNT NUMBER
REVENUES

ACCOUNT NAME

305-0000-381-8001

TRANSFER FROM GENERAL
FUND

305-0000-380-0000

FINAL
24/25

ADOPTED
25/26

CURRENT
25/26

MID-YEAR
AMENDED
25/26

AMENDED
25/26

PROPOSED
26/27

Comments

35,000

-

-

-

-

-

PRIOR YEAR PROJECTS - REALLOCATED FROM RESERVES

-

58,980

58,980

58,980

58,980

-

305-0000-381-9310

TRANSFER FROM ECONOMIC
IMPACT FUND (310)

-

-

-

-

-

-

305-0000-381-9302

TRANSFER FROM LAND ACQ
FUND (302)

-

230,900

230,900

230,900

230,900

295,510

22,565

20,000

20,000

20,000

20,000

-

57,565

309,880

309,880

309,880

309,880

295,510

ADOPTED
25/26

CURRENT
25/26

MID-YEAR
AMENDED
25/26

AMENDED
25/26

PROPOSED
26/27

160,322

160,322

160,322

160,322

166,607

Fire Truck financing payment (2nd payment of 7 year loan)
Fire Truck financing payment (2nd payment of 7 year loan)

305-0000-381-9000

TRANSFER FROM RESERVES

Transfer for 2nd annual payment of the Quint fire truck; Buy-out
PD leased vehicle; SCBA cascade equipment

FY 25/26 fund balance $93,265 per audit of FY 24/25
TOTAL

ACCOUNT NUMBER
EXPENSES
305-0305-522-7100
305-0305-522-7200
305-0305-522-5250

ACCOUNT NAME
DEBT SERVICE - PRINCIPAL
DEBT SERVICE - INTEREST
NON-CAPITAL EQUIPMENT

FINAL
24/25
-

49,517

49,517

49,517

49,517

43,233

47,166

-

-

-

-

-

Comments

305-0305-522-6400

MACHINERY AND EQUIPMENT

10,399

58,980

58,980

58,980

58,980

70,000 SCBA cascade equipment

302-0305-521-6470

MACHINERY AND EQUIPMENT VEHICLE

-

-

-

-

-

15,670 Buy-out PD leased vehicle

305-0305-522-6470

MACHINERY AND EQUIPMENT VEHICLE

-

40,900

40,900

40,900

40,900

-

305-0305-522-9101

TRANSFER TO GENERAL FUND

-

-

-

-

-

-

305-0305-522-9100

TRANSFER TO RESERVES

-

161

161

161

161

-

57,565

309,880

309,880

309,880

309,880

295,510

TOTAL

PUBLIC SAFETY EQUIPMENT
FUND 305

44

CAPITAL FACILITY MAINTENANCE AND EQUIPMENT
FUND 307

ACCOUNT NUMBER
REVENUES
307-0000-381-8001
307-0000-381-9310
307-0000-381-9000

ACCOUNT NUMBER
EXPENSES

ACCOUNT NAME

FINAL
24/25

ADOPTED
25/26

CURRENT
25/26

MID-YEAR
AMENDED
25/26

AMENDED
25/26

PROPOSED
26/27

-

-

-

Comments

TRANSFER FROM GENERAL
FUND
TRANSFER FROM ECONOMIC
IMPACT FUND (310)

-

-

-

25,000

25,000

25,000

12,500

-

TRANSFER FROM RESERVES

-

23,000

23,000

23,000

35,500

- FY 25/26 Fund balance $54,860 per audit of FY 24/25

TOTAL

-

48,000

48,000

48,000

48,000

-

ADOPTED
25/26

CURRENT
25/26

MID-YEAR
AMENDED
25/26

AMENDED
25/26

PROPOSED
26/27

ACCOUNT NAME

FINAL
24/25

307-0307-526-6400

MACHINERY AND EQUIPMENT

-

48,000

48,000

48,000

48,000

-

307-0307-526-9101

TRANSFER TO GENERAL FUND

-

-

-

-

-

-

307-0307-526-9100

TRANSFER TO RESERVES

-

-

-

-

-

-

-

48,000

48,000

48,000

48,000

-

TOTAL

CAPITAL FACILITY MAINTENANCE AND EQUIPMENT
FUND 307

Comments

Reserve for capital maintenance/repair and equipment
needs of the town's various facilities

45

PONCE DE LEON CIRCLE SEWER PROJECT
FUND 309

ACCOUNT NUMBER
REVENUES
309-0000-334-3500

ACCOUNT NAME

FINAL
24/25

ADOPTED
25/26

CURRENT
25/26

MID-YEAR
AMENDED
25/26

AMENDED
25/26

PROPOSED
26/27

SJRWMD GRANT

-

-

-

-

-

-

309-0000-369-0000

CITY OF PORT ORANGE

-

-

-

-

-

-

309-0000-382-9401

TRANSFER FROM 401 FUND - WATER FUND
TRANSFER FROM 003 FUND - NEW GAS TAX
FUND
TRANSFER FROM RESERVES

-

-

-

-

-

-

21,155

-

-

-

-

-

-

-

TOTAL

21,155

-

309-0000-381-9003
309-0000-381-9000

ACCOUNT NUMBER
EXPENSES

ACCOUNT NAME

FINAL
24/25

-

-

-

-

-

-

ADOPTED
25/26

CURRENT
25/26

MID-YEAR
AMENDED
25/26

AMENDED
25/26

PROPOSED
26/27

309-0309-535-3100

PROFESSIONAL SERVICES

-

-

-

-

-

-

309-0309-535-5250

NON-CAPITAL EQUIPMENT

-

-

-

-

-

-

309-0309-535-6300

IMPROVEMENTS OTHER THAN BUILDING

-

-

-

-

-

-

309-0309-535-6400

MACHINERY & EQUIPMENT

-

-

-

-

-

-

309-0309-535-9100

TRANSFER TO RESERVES

21,155

-

-

-

-

-

TOTAL

21,155

-

-

-

-

-

PONCE DE LEON CIRCLE SEWER PROJECT
FUND 309

Comments

Comments

46

ECONOMIC IMPACT
FUND 310

ACCOUNT NUMBER
REVENUES

ACCOUNT NAME

FINAL
24/25

ADOPTED
25/26

CURRENT
25/26

MID-YEAR
AMENDED
25/26

AMENDED
25/26

PROPOSED
26/27

-

Comments

310-0000-331-5000

FEDERAL GRANT - ARPA

-

-

-

-

-

310-0000-380-0000

PRIOR YEAR PROJECTS - RE-ALLOCATED
FROM RESERVES

-

18,400

18,400

18,400

18,400

310-0000-381-9000

TRANSFER FROM RESERVES

136,083

39,450

39,450

39,450

26,950

- FY 25/26 fund balance $46,715 per audit FY 24/25

136,083

57,850

57,850

57,850

45,350

-

ADOPTED
25/26

CURRENT
25/26

MID-YEAR
AMENDED
25/26

AMENDED
25/26

PROPOSED
26/27

TOTAL

ACCOUNT NUMBER
EXPENSES

ACCOUNT NAME

FINAL
24/25

- EnerGov Software Conversion - $18,400

310-0310-516-3450

CONTRACTUAL SERVICES - ENERGOV

-

18,400

18,400

18,400

18,400

-

310-0310-516-3455

CONTRACTUAL SERVICES - RADIOS

-

-

-

-

-

-

310-0310-516-6450

MACHINERY & EQUIPMENT - ENERGOV

-

-

-

-

-

-

310-0310-516-6455

MACHINERY & EQUIPMENT - RADIOS

-

-

-

-

-

-

310-0310-535-3100

PROFESSIONAL SERVICES

1,083

-

-

-

-

-

310-0310-522-9001

TRANSFER TO GENERAL FUND

61,000

-

-

-

-

-

310-0310-541-9007

TRANSFER TO HURRICANE FUND (007)

-

-

-

-

-

-

310-0310-525-9008

TRANSFER TO DISASTER RECOVERY FUND
(008)

13,000

-

-

-

-

-

310-0310-522-9305

TRANSFER TO PUBLIC SAFETY EQUIPMENT
FUND (305)

-

-

-

-

-

310-0310-522-9307

TRANSFER TO CAPITAL FACILITY MAINT &
EQUIPMENT FUND (307)

-

25,000

25,000

25,000

12,500

-

310-0310-533-9401

TRANSFER TO WATER FUND (401)

61,000

-

-

-

-

-

310-0310-541-9311

TRANSFER TO SOUTH PENINSULA DRIVE
SIDEWALK FUND (311)

-

-

-

-

-

-

310-0310-541-9312

TRANSFER TO SEPTIC-TO SEWER PHASES
1 & 2 (312)

-

14,450

14,450

14,450

14,450

-

310-0310-516-9100

TRANSFER TO RESERVES

-

-

-

-

-

-

TOTAL

136,083

57,850

57,850

57,850

45,350

-

ECONOMIC IMPACT
FUND 310

Comments
EnerGov Software Conversion carryover - $18,400

47

S PENINSULA DR SIDEWALK (GRANT MATCH)
FUND 311

ACCOUNT NUMBER
REVENUES
311-0000-381-8001

TRANSFER FROM GENERAL FUND

311-0000-381-9310

TRANSFER FROM RELIEF FUNDS

311-0000-381-9000

TRANSFER FROM RESERVES
TOTAL

ACCOUNT NUMBER
EXPENSES

ACCOUNT NAME

ACCOUNT NAME

FINAL
24/25
170,000

ADOPTED
25/26

CURRENT
25/26

MID-YEAR
AMENDED
25/26

AMENDED
25/26

PROPOSED
26/27

-

-

-

-

-

-

-

-

-

-

2,332
172,332

995,390
995,390

995,390
995,390

995,390
995,390

337,500
337,500

ADOPTED
25/26

CURRENT
25/26

MID-YEAR
AMENDED
25/26

AMENDED
25/26

FINAL
24/25

Comments

273,180 FY 25/26 fund balance $1,098,372 per audit FY 24/25
273,180

PROPOSED
26/27

Comments

311-0311-541-3100

PROFESSIONAL SERVICES

137,939

970,390

957,890

957,890

300,000

261,180 CEI Services

311-0311-541-3400

CONTRACT SERV- VOLUSIA COUNTY

34,393

25,000

37,500

37,500

37,500

12,000 Volusia County Project Management

311-0311-541-9100

TRANSFER TO RESERVES

-

-

-

-

-

-

TOTAL

172,332

995,390

995,390

995,390

337,500

273,180

S PENINSULA DR SIDEWALK (GRANT MATCH)
FUND 311

48

PI COLLECTION SYSTEM IMP PHASE 1
FUND 312

ACCOUNT NUMBER
REVENUES

ACCOUNT NAME

FINAL
24/25

ADOPTED
25/26

CURRENT
25/26

MID-YEAR
AMENDED
25/26

AMENDED
25/26

PROPOSED
26/27

COMMENTS

312-0000-334-3500

FDEP PRINCIPAL FORGIVENESS SRF
LOAN (100%)

-

5,200,000

5,200,000

5,200,000

-

312-0000-369-0000

PORT ORANGE REIMBURSMENT

-

-

-

-

-

- 72% of Funding Assistance Cost

312-0000-381-9000

TRANSFER FROM RESERVES

20,024

-

-

-

-

-

312-0000-381-9401

TRANSFER FROM WATER FUND

6,250

-

-

-

-

-

312-0000-381-9312

TRANSFER FROM RELIEF FUNDS

-

14,450

14,450

14,450

14,450

-

26,274

5,214,450

5,214,450

5,214,450

14,450

3,480,000

FINAL
24/25

ADOPTED
25/26

CURRENT
25/26

MID-YEAR
AMENDED
25/26

AMENDED
25/26

PROPOSED
26/27

26,274

423,050

423,050

423,050

14,450

360,000
3,120,000

TOTAL

ACCOUNT NUMBER
EXPENSES

ACCOUNT NAME

3,480,000

312-0312-535-3100

PROFESSIONAL SERVICES

312-0312-535-6300

IMPROVEMENTS OTHER THAN BLDG

-

4,791,400

4,791,400

4,791,400

-

312-0312-535-9100

TRANSFER TO RESERVES

-

-

-

-

-

-

26,274

5,214,450

5,214,450

5,214,450

14,450

3,480,000

TOTAL

SEPTIC-TO-SEWER PHASE 1 AND 2
FUND 312

50% of a $6.96 Million SRF Loan for Phase 1 (Construction
and CEI)

FY 25/26 fund balance $6,882 per audit 24/25
-

COMMENTS

Technical Services During Construction (Funding Assistance
& CEI)
Construction Services

49

WATER OPERATIONS/MAINTENANCE
FUND 401

ACCOUNT NUMBER
REVENUES

ACCOUNT NAME

FINAL
24/25

ADOPTED
25/26

CURRENT
25/26

MID-YEAR
AMENDED
25/26

AMENDED
25/26

1,933,244

1,860,000

1,860,000

1,860,000

1,860,000

PROPOSED
26/27

Comments

401-0000-343-3000

WATER UTILITY - SALES

401-0000-343-3100

CONNECTION FEES

9,040

6,600

6,600

6,600

6,600

7,830 Building Permits (8 single-family res; 2 additions; 1 commercial project)

401-0000-343-3200

FIRELINES

6,454

6,200

6,200

6,200

6,200

6,370

401-0000-343-3300

PENALTIES - LATE PAYMENTS

23,778

19,000

19,000

19,000

19,000

23,250 Late payments

401-0000-343-3400

HYDRANT METER FEE

1,600

1,200

1,200

1,200

1,200

1,200

401-0000-361-1000

INTEREST

7,580

6,350

6,350

6,350

6,350

3,165

401-0000-369-0000

OTHER MISCELLANEOUS REVENUE

4,423

2,500

2,500

2,500

2,500

2,500

401-0000-380-0000

PRIOR YEAR PROJECTS - REALLOCATED FROM RESERVES

-

-

-

-

-

-

401-0000-382-9000

TRANSFER FROM RESERVES

-

32,785

32,785

32,785

32,785

401-0000-382-9310

TRANSFER FROM ECONOMIC IMPACT
FUND

61,000

-

-

-

-

-

2,047,119

1,934,635

1,934,635

1,934,635

1,934,635

2,061,218

FINAL
24/25

ADOPTED
25/26

CURRENT
25/26

MID-YEAR
AMENDED
25/26

AMENDED
25/26

PROPOSED
26/27

TOTAL

ACCOUNT NUMBER

ACCOUNT NAME

1,995,000 Includes estimated water rate increase

21,903 25/26 fund balance $1,139,417 per audit of FY 24/25

Comments

EXPENSES
401-0401-533-1100

EXECUTIVE SALARIES

101,605

101,872

102,135

102,135

102,135

120,748

% salaries paid from this fund: 15% Town Manager; 40% Finance Director;
15% Asst. Finance Director; 25% Public Works Director

401-0401-533-1200

REGULAR SALARIES

246,195

272,781

272,518

272,518

272,518

283,530

All Public Works regular employeespaid 30% from this account Other
salaries paid as follows: Utility Billing/Accounting Specialist 75%; Office
Specialist 75%; Accountant 50%; Grant Coordinator/Accounting Specialist
20%.

401-0401-533-1400

OVERTIME

7,089

10,020

10,020

10,020

10,020

10,449 For waterbreak afterhour response

401-0401-533-1500

INCENTIVE PAY - ON CALL, WATER &
BACKFLOW CERTIFICATIONS

15,508

33,160

33,160

33,160

33,160

Water & Backflow certification recognition (Water I is $3,500; Water II is
29,720 add'l $1,500; Backflow is $260); On-Call incentive is $100 per week for
individual on-call, split w/ PW

401-0401-533-2100

FICA

28,571

32,620

32,620

32,620

32,620

34,581

401-0401-533-2200

RETIREMENT

69,977

77,268

77,268

77,268

77,268

81,176 General emp 13.59%; Senior mgmt 32.60%

401-0401-533-2301

HEALTH INSURANCE

44,523

58,468

58,468

58,468

58,468

59,030

401-0401-533-2302

DENTAL INSURANCE

1,140

1,195

1,195

1,195

1,195

1,006

401-0401-533-2303

LIFE AND DISABILITY INSURANCE

2,873

3,302

3,302

3,302

3,302

4,747

401-0401-533-2304

VISION INSURANCE

287

316

316

316

316

305

401-0401-533-2305

EMPLOYEE ASSISTANCE PLAN (EAP)

117

129

129

129

129

401-0401-533-2400

WORKERS' COMP

14,470

17,239

17,239

17,239

17,239

401-0401-533-3100

PROFESSIONAL SERVICES

4,596

5,000

-

-

-

WATER OPERATIONS/MAINTENANCE
FUND 401

135
18,101 Water Fund's share of worker's compensation insurance
5,000 Valve & Hydrant Oversight/Inspections

50

WATER OPERATIONS/MAINTENANCE
FUND 401

ACCOUNT NUMBER
401-0401-533-3200

ACCOUNT NAME

FINAL
24/25

ADOPTED
25/26

CURRENT
25/26

MID-YEAR
AMENDED
25/26

AMENDED
25/26

11,250

11,250

11,250

11,250

PROPOSED
26/27

Comments

14,225 25% of audit & audit consultant costs; shared with General Fund

ACCOUNTING AND AUDITING

12,289

401-0401-533-3400

CONTRACTUAL SERVICES

836

3,300

3,300

3,300

3,300

401-0401-533-3410

CONTRACTUAL SERVICES - PAYMENTS
TO PORT ORANGE

940,391

935,000

935,000

935,000

935,000

401-0401-533-3450

CONTRACTUAL SERVICES - SENSUS

-

4,100

3,800

3,800

3,800

401-0401-533-3480

ENTERPRISE FLEET MAINT FEE

-

475

475

475

475

401-0401-533-4000

TRAVEL AND PER DIEM

-

2,500

2,500

2,500

2,500

2,500 Travel expenses for training

401-0401-533-4020

AUTO ALLOWANCE

6,490

6,490

6,490

6,490

6,490

8,310 Town Manager 15%

401-0401-533-4200

POSTAGE SERVICES

3,648

5,250

5,250

5,250

5,250

5,640 Postage

401-0401-533-4300

UTILITY SERVICES

21,596

40,590

40,590

40,590

40,590

46,850 Water & Electric

401-0401-533-4400

RENTALS AND LEASES

9,079

7,050

7,050

7,050

7,050

401-0401-533-4500

INSURANCE - GENERAL

15,595

15,710

15,710

15,710

15,710

16,325 Water Fund's share of general insurance package

401-0401-533-4700

PRINTING AND BINDING

2,163

1,800

2,000

2,000

2,000

1,800 Forms, business cards, maps, blueprints

401-0401-533-4900

OTHER CHARGES & OBLIGATIONS

9,366

9,900

9,900

9,900

9,900

9,900

401-0401-533-4915

BAD DEBT EXPENSE

-

-

-

-

-

-

401-0401-533-4950

BANK SERVICE FEES

33,058

42,200

42,200

42,200

42,200

33,215

401-0401-533-5100

OFFICE SUPPLIES

31

300

100

100

100

401-0401-533-5200

OPERATING EXPENSES

1,856

2,000

1,300

1,300

1,300

2,000 Misc shop supplies, utility locating markers/paint

401-0401-533-5210

FUEL

6,940

6,500

6,500

6,500

6,500

9,725 Fuel

401-0401-533-5250

NON-CAPITAL EQUIPMENT

13,946

10,000

17,400

17,400

17,400

10,000 Misc tools and meter boxes/equipment

401-0401-533-5400

BOOKS, PUBLICATIONS,
SUBSCRIPTIONS, & MEMBERSHIPS

941

1,500

1,100

1,100

1,100

1,500 Professional membership & subcription

401-0401-533-5500

TRAINING

1,396

3,000

2,000

2,000

2,000

3,000 Professional training for staff

401-0401-533-6400

MACHINERY & EQUIPMENT

61,000

-

-

-

-

401-0401-533-6470

MACHINE & EQUIPMENT - VEHICLES

-

20,450

20,450

20,450

20,450

401-0401-533-9100

TRANSFER TO RESERVES

130,392

-

-

-

-

401-0401-533-9101

TRANSFER TO GF - IT SERVICES

35,005

25,000

25,000

25,000

25,000

401-0401-533-9312

TRANSFER TO FUND 312

6,250

-

-

-

-

401-0401-533-9114

TRANSFER TO DEBT SVC - SRF - 411

62,000

62,000

62,000

62,000

62,000

62,000 For water system improvements debt service

401-0401-533-9405

TRANSFER TO WATER R & R - 405

135,900

104,900

104,900

104,900

104,900

165,000 Move to Water Renewal & Replacement Fund - 405

2,047,119

1,934,635

1,934,635

1,934,635

1,934,635

TOTAL

WATER OPERATIONS/MAINTENANCE
FUND 401

1,500 Water sampling, backflow monitoring
Payments to Port Orange (water). Includes Port Orange 3% water rate
increase effective 1/1/27

946,000

3,800 Sensus autoread support
- Fleet Maintenance Program - Enterprise

600 Postage machine rental

DEP License, drinking water ad, Town backflow inspections, VCHD permit,
811 annual, whitepages subscription, backflow calibrations

Bank Service Fees & On-line Payments - these fees are recouped through
water utility customer payments.

300 Office supplies

43,500 Two Public Works trucks split with Water
25,000 Transfer to General Fund for IT Services
-

2,061,218

51

REFUSE
FUND 402

ACCOUNT NUMBER
REVENUES

ACCOUNT NAME

402-0000-343-4000

SERVICE CHARGE - SOLID
WASTE

402-0000-380-1001

TRANSFER FROM GENERAL
FUND

402-0000-380-1000

TRANSFER FROM
RESERVES
TOTAL

FINAL
24/25

ADOPTED
25/26

CURRENT
25/26

MID-YEAR
AMENDED
25/26

AMENDED
25/26

498,620

526,500

526,500

526,500

526,500

-

-

-

-

-

-

-

-

-

-

-

- FY 25/26 fund balance $22,432 per audit of FY 24/25

498,620

526,500

526,500

526,500

526,500

531,000

ADOPTED
25/26

CURRENT
25/26

MID-YEAR
AMENDED
25/26

AMENDED
25/26

PROPOSED
26/27

PROPOSED
26/27

531,000 Current rate of $37.50/month.

ACCOUNT NAME

FINAL
24/25

402-0402-534-3400

CONTRACTUAL SERVICES

468,128

491,680

491,680

491,680

491,680

516,274

402-0402-534-3401

CONTRACTUAL SERVICES HAZARDOUS WASTE
DISPOSAL EVENT

5,501

-

-

-

-

6,500

402-0402-534-3402

CONTRACTUAL SERVICES PAPER SHREDDING EVENT

2,329

-

-

-

-

2,500

402-0402-534-4915

BAD DEBT

-

-

-

-

-

-

8,361

-

-

-

-

-

1,800

22,320

22,320

22,320

22,320

5,726

12,500

12,500

12,500

12,500

12,500

-

498,619

526,500

526,500

526,500

526,500

531,000

ACCOUNT NUMBER
EXPENSES

402-0402-534-9100
402-0402-534-9101
402-0402-534-9121

TRANSFER TO RESERVES
TRANSFER TO GENERAL
FUND
TRANSFER TO DEBT
SERVICE - SRF - 201
TOTAL

REFUSE
FUND 402

Comments

Comments
Increased expense due to higher rate in FY 26/27 charged to the Town
by waste hauler ($36.46/est month x 1,180 customers)

0

52

SEWER
FUND 403

ADOPTED
25/26

CURRENT
25/26

MID-YEAR
AMENDED
25/26

AMENDED
25/26

PROPOSED
26/27

31,782

18,080

18,080

18,080

18,080

20,340

Building Permits (8 single-family res; 2 additions; 1
commercial project)

1,124,337

1,107,900

1,107,900

1,107,900

1,107,900

1,244,000

Collected for pass-through payment to Port Orange,
based on Port Orange rate increase effective 1/1/27

FINAL
24/25

ACCOUNT NUMBER
REVENUES

ACCOUNT NAME

403-0000-324-2100

IMPACT FEE - SEWER - PORT ORANGE

403-0000-343-5000

SEWER UTILITY - SALES

403-0000-343-5100

SEWER CONNECTION FEES

12,425

14,200

14,200

14,200

14,200

14,200

Connection fees are based upon each new residential
unit - (8 x $1,775).

403-0000-349-1000

OTHER CHARGES FOR SERVICE ADMINISTRATIVE FEE

24,832

25,279

25,279

25,279

25,279

25,734

Paid to Town from Port Orange for processing utility
billing

403-0000-381-9000

TRANSFER FROM RESERVES

168

-

-

-

-

1,193,544

1,165,459

1,165,459

1,165,459

1,165,459

1,304,274

FINAL
24/25

ADOPTED
25/26

CURRENT
25/26

MID-YEAR
AMENDED
25/26

AMENDED
25/26

PROPOSED
26/27

1,124,337

1,107,900

1,107,900

1,107,900

1,107,900

1,244,000

-

-

-

-

-

-

44,207

32,280

32,280

32,280

32,280

34,540

-

279

279

279

279

734

12,500

12,500

12,500

12,500

12,500

25,000

12,500

12,500

12,500

12,500

12,500

-

1,193,544

1,165,459

1,165,459

1,165,459

1,165,459

1,304,274

TOTAL

ACCOUNT NUMBER
EXPENSES

ACCOUNT NAME

403-0403-535-3410

CONTRACTUAL SERVICES - PAYMENTS
TO PORT ORANGE

403-0403-535-4915

BAD DEBT EXPENSE

403-0403-535-5800

IMPACT FEES & CONNECTION FEES

403-0403-535-9100

TRANSFER TO RESERVES

403-0403-535-9101
403-0403-535-9121

TRANSFER TO GENERAL FUND
TRANSFER TO DEBT SERVICE - SRF 201
TOTAL

SEWER
FUND 403

Comments

- FY 25/26 fund balance $4,988 per audit of FY 24/25

Comments
Payment to Port Orange includes increase effective
1/1/27

Impact fees and connection fees to Port Orange.

53

WATER EXPANSION
FUND 404

ACCOUNT NUMBER
REVENUES
404-0000-324-2100

IMPACT FEES - PONCE INLET

404-0000-324-2110

IMPACT FEES - PORT ORANGE

404-0000-380-1000

TRANSFER FROM RESERVES
TOTAL

ACCOUNT NAME

ADOPTED
25/26

CURRENT
25/26

MID-YEAR
AMENDED
25/26

AMENDED
25/26

6,108

8,144

8,144

8,144

8,144

11,588

15,450

15,450

15,450

15,450

8,144 Building Permits (8 single-family res; 2 additions; 1 commercial
project)
Building Permits (8 single-family res; 2 additions; 1 commercial
15,450 project)

17,696

23,594

23,594

23,594

23,594

- FY 25/26 fund balance $177,682 per audit of FY 24/25
23,594

ADOPTED
25/26

CURRENT
25/26

MID-YEAR
AMENDED
25/26

AMENDED
25/26

FINAL
24/25

FINAL
24/25
ACCOUNT NUMBER
EXPENSES
404-0404-533-3100
404-0404-533-5250
404-0404-533-5300

PROFESSIONAL SERVICES
NON-CAPITAL EQUIPMENT
ROAD MATERIALS & SUPPLIES

404-0404-533-5800

IMPACT FEES - PORT ORANGE

404-0404-533-6300

IMPROVEMENTS OTHER THAN
BUILDING
MACHINERY & EQUIP
TRANSFER TO RESERVES
TOTAL

404-0404-533-6400
404-0404-533-9100

ACCOUNT NAME

PROPOSED
26/27

PROPOSED
26/27
Comments

-

-

-

-

-

11,588

15,450

15,450

15,450

15,450

-

-

-

-

-

-

6,108
17,696

8,144
23,594

8,144
23,594

8,144
23,594

8,144
23,594

8,144
23,594

WATER EXPANSION
FUND 404

Comments

Portion of impact fees collected that would be paid to Port Orange.
15,450 Includes estimated Port Orange rate increase.

54

WATER RENEWAL AND REPLACEMENT
FUND 405

FINAL
24/25

ADOPTED
25/26

CURRENT
25/26

MID-YEAR
AMENDED
25/26

AMENDED
25/26

PROPOSED
26/27

104,900

104,900

104,900

104,900

165,000

ACCOUNT NUMBER
REVENUES

ACCOUNT NAME

405-0000-382-9401

TRANSFER FROM 401 FUND

135,900

TRANSFER FROM
RESERVES
TOTAL

135,900

104,900

104,900

104,900

104,900

165,000

FINAL
24/25

ADOPTED
25/26

CURRENT
25/26

MID-YEAR
AMENDED
25/26

AMENDED
25/26

PROPOSED
26/27

17,331

25,000

25,000

25,000

25,000

7,000

4,477

3,000

3,000

3,000

3,000

3,000 50% Vehicle Repairs (split with PW)

7,047

8,000

8,000

8,000

8,000

8,000 50% equipment repairs (split with PW)

25,675

41,900

22,350

22,350

22,350

25,000 Hydrant and Valve repair & maintenance

405-0000-382-9000

ACCOUNT NUMBER
EXPENSES
405-0405-533-4600
405-0405-533-4610
405-0405-533-4620
405-0405-533-4630

ACCOUNT NAME
REPAIR & MAINTENANCE
REPAIR & MAINTENANCE VEHICLE
REPAIR & MAINTENANCE EQUIPMENT
REPAIR & MAINTENANCE HYDRANTS

-

-

-

-

-

- FY 25/26 fund balance $105,164, per audit of FY 24/25

405-0405-533-6400

MACHINE & EQUIPMENT

25,947

27,000

46,550

46,550

46,550

122,000

405-0405-533-9100

TRANSFER TO RESERVES

55,423

-

-

-

-

-

135,900

104,900

104,900

104,900

104,900

165,000

TOTAL

Comments

Comments
Supplies for water line maintenance & repairs, meter
locks, valve repair & replacement

Fire hydrant replacements ($62,000); Radio read
equipment ($60,000)

Note: Effective FY24, Water Renewal & Replacement was moved into its own fund (405). In prior fiscal years, Renewal & Replacement was rolled into Water Enterprise Fund (401).

WATER RENEWAL AND REPLACEMENT
FUND 405

55

STORMWATER UTILITY
FUND 407

FINAL
24/25

ADOPTED
25/26

MID-YEAR
AMENDED
25/26

CURRENT
25/26

ACCOUNT NUMBER
REVENUES

ACCOUNT NAME

407-0000-329-2000

NON-AD-VALOREM STORMWATER FEES

-

-

-

TOTAL

-

-

-

ACCOUNT NUMBER

ACCOUNT NAME

FINAL
24/25

ADOPTED
25/26

AMENDED
25/26

PROPOSED
26/27

-

-

507,938

-

-

507,938

AMENDED
25/26

PROPOSED
26/27

MID-YEAR
AMENDED
25/26

CURRENT
25/26

Comments
Revenue of $546,569 less the following: Credit Program ($19,961), NAVA
Early Pay (14,360), & NAVA County Fee ($4,310)

Comments

EXPENSES
Public Works Director 15%; Planning & Development Director 5%; Principal
Planner 5%; Building Official 10%

-

-

-

-

38,047

-

-

-

-

-

102,610 Public Works Employees 15%; Permitting Supervisor/Office Manager 25%

OVERTIME

-

-

-

-

-

-

407-0407-538-1500

SW INCENTIVE

-

-

-

-

-

3,201

407-0407-538-2100

FICA

-

-

-

-

-

10,989

407-0407-538-2200

RETIREMENT

-

-

-

-

-

26,023 General emp 13.59%; Senior mgmt 32.60%

407-0407-538-2301

HEALTH INSURANCE

-

-

-

-

-

21,251

407-0407-538-2302

DENTAL INSURANCE

-

-

-

-

-

362

407-0407-538-2303

LIFE AND DISABILITY INSURANCE

-

-

-

-

-

1,244

407-0407-538-2304

VISION INSURANCE

-

-

-

-

-

110

407-0407-538-2305

EMPLOYEE ASSISTANCE PLAN (EAP)

-

-

-

-

-

49

407-0407-538-2400

WORKERS' COMP

-

-

-

-

-

-

407-0407-538-3100

PROFESSIONAL SERVICES

-

-

-

-

-

407-0407-538-3400

CONTRACTUAL SERVICES

-

-

-

-

-

-

407-0407-538-4020

AUTO ALLOWANCE

-

-

-

-

-

-

407-0407-538-4400

RENTALS & LEASES

-

-

-

-

-

407-0407-538-4500

INSURANCE - GENERAL

-

-

-

-

-

4,063 Departments' share of general insurance package

407-0407-538-4600

REPAIR & MAINTENANCE

-

-

-

-

-

36,950

407-0407-538-4610

REPAIR & MAINTENANCE - VEHICLES

-

-

-

-

-

1,875 Repair & Maintenance - Vehicles

407-0407-538-4620

REPAIR & MAINTENANCE - EQUIP

-

-

-

-

-

3,000 Repair & Maintenance - Equipment

407-0407-538-4700

PRINTING & BINDING

-

-

-

-

-

407-0407-538-4900

OTHER CHARGES & OBLIGATIONS

-

-

-

-

-

1,775 Legal ads for stormwater; Miscellenous other charges & obligations

407-0407-538-5200

OPERATING SUPPLIES

-

-

-

-

-

3,000 Miscellaneous Operating Supplies

407-0407-538-1100

EXECUTIVE SALARIES

407-0407-538-1200

REGULAR SALARIES

407-0407-538-1400

-

407 Stormwater

30,000 CRS services ($20,000); Misc Engineering Projects ($10,000)

300 Boomlift Rental

Pond treatments, electric service for fountains, swale & pipe maintenance
($25,700) and 15% of Public Works R&M ($11,250)

100 Printing & Binding

56

STORMWATER UTILITY
FUND 407

ACCOUNT NUMBER

ACCOUNT NAME

FINAL
24/25

ADOPTED
25/26

MID-YEAR
AMENDED
25/26

CURRENT
25/26

AMENDED
25/26

PROPOSED
26/27

Comments

407-0407-538-5210

FUEL

-

-

-

-

-

1,612 Fuel

407-0407-538-5220

UNIFORMS

-

-

-

-

-

1,125 Uniforms for Stormwater staff

407-0407-538-5250

NON-CAPITAL EQUIPMENT

-

-

-

-

-

407-0407-538-5400

BOOKS, PUBLICATIONS,
SUBSCRIPTIONS, & MEMBERSHIPS

-

-

-

-

-

407-0407-538-5500

TRAINING

-

-

-

-

-

407-0407-538-6300

IMPROVEMENTS OTHER THAN BLDG

-

-

-

-

-

140,000

407-0407-538-6400

MACHINE & EQUIPMENT

-

-

-

-

-

30,000 6-inch stormwater pump

407-0407-541-4600

REPAIR & MAINTENANCE - ROW

-

-

-

-

-

12,600 Town street sweeping, curb replacement

407-0407-541-5300

ROAD & MATERIALS SUPPLIES

-

-

-

-

-

2,600 Asphalt/concrete supplies, Miscellenous road material supplies

407-0407-538-6470

MACHINE & EQUIPMENT - VEHICLES

-

-

-

-

-

-

407-0407-538-9100

TRANSFER TO RESERVES

-

-

-

-

-

33,572

-

-

-

-

-

507,938

TOTAL

407 Stormwater

280 Professional memberships & subscriptions
1,200 Professional training for staff
S. Turn Circle Stormwater Construction (100,000), Stormwater Basin
Improvements at boat ramp (40,000)

57

DEBT SERVICE - WATER SYSTEM IMPROVEMENTS
FUND 411

ACCOUNT NUMBER
REVENUES
411-0000-381-8401
411-0000-381-9000

ACCOUNT NAME
TRANSFER FROM 401 FUND
TRANSFER FROM
RESERVES
TOTAL

ACCOUNT NUMBER
ACCOUNT NAME
EXPENSES
411-0411-517-7100 DEBT SERVICE - PRINCIPAL

ADOPTED
25/26

CURRENT
25/26

MID-YEAR
AMENDED
25/26

AMENDED
25/26

PROPOSED
26/27

62,000

62,000

62,000

62,000

62,000

62,000

-

-

-

-

-

-

FINAL
24/25

62,000

62,000

62,000

62,000

62,000

62,000

FINAL
24/25

ADOPTED
25/26

CURRENT
25/26

MID-YEAR
AMENDED
25/26

AMENDED
25/26

PROPOSED
26/27

54,374

54,925

54,925

54,925

54,925

DEBT SERVICE - INTEREST

7,453

6,905

6,905

6,905

6,905

411-0411-517-9100

TRANSFER TO RESERVES

173

170

170

170

170

169

62,000

62,000

62,000

62,000

62,000

62,000

DEBT SERVICE - WATER SYSTEM IMPROVEMENTS
FUND 411

FY25/26 fund balance $60,077 per audit of FY 24/25.
-

Comments

55,485 Water System Improvement SRF Loan - FY26/27 is
the 10th year of a 20 year loan.
6,346

411-0411-517-7200

TOTAL

Comments

58

ATTACHMENT 6
FY 26/27 BUDGET SUMMARY (w/o SW Fund)
General Fund:

Revenues
Ad Valorem
Sales & Use Taxes
Charges for Services
Intergovernmental Revenue
Fines & Forfeitures
Licenses, Permits, & Fees
Interest Earnings
Misc: Grants & Reimbursements
Reserves
Transfers In
Expenditures
Legislative (includes $146,207 transfers out)
Administration
Legal
Planning & Zoning
Information Technology
Police
Fire
Building & Code
Public Works
Parks & Recreation

$
$
$
$
$
$
$
$
$
$
Total Revenue $

9,151,709
406,000
417,225
107,400
18,500
851,975
281,415
109,356
71,396
11,414,976

80.17%
3.56%
3.66%
0.94%
0.16%
7.46%
2.47%
0.96%
0.00%
0.63%
100.00%

$
$
$
$
$
$
$
$
$
$
Total Expenditures $

400,917
1,273,429
197,500
438,761
679,601
2,539,835
3,120,299
1,078,544
1,017,876
668,214
11,414,976

3.51%
11.16%
1.73%
3.84%
5.95%
22.25%
27.34%
9.45%
8.92%
5.85%
100.00%

Special Funds:
Old Gas Tax
New Gas Tax
Donations
Hurricane Ian
Disaster Recovery
Tree Bank
Sidewalk
Parks & Recreation
Community Center
Historical Museum
Police Education
Land Acquisition Fund
Capital Fire Equipment
Capital Facility Maintenance
Ponce de Leon Sewer Project
Economic Impact Fund
South Peninsula Drive Sidewalk Project
Septic-to-Sewer Phase 1 & 2
Water Operating & Maintenance
Water Renewal & Replacement
Refuse
Sewer
Water Expansion
Water System Improvements Loan Repayment

$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$

47,500
36,200
2,100
10,000
20,000
83,000
70,850
83,607
1,000
671,160
295,510
273,180
3,480,000
2,103,827
165,000
531,000
1,304,274
23,594
62,000

Total Special Funds $

9,263,802

2

GENERAL FUND REVENUE CHART (w/o SW Fund)

Misc: Grants & Reimbursements,
$109,356 , 1%

Reserves, $- , 0%

Interest Earnings, $281,415 , 2%
Licenses, Permits, & Fees, $851,975 , 7%
Fines & Forfeitures, $18,500 , 0%
Intergovernmental Revenue,
$107,400 , 1%

Transfers In,
$71,396 , 1%

Ad Valorem

Sales & Use Taxes

Charges for Services,
$417,225 , 4%

Charges for Services

Sales & Use Taxes,
$406,000 , 4%

Intergovernmental Revenue

Fines & Forfeitures

Licenses, Permits, & Fees
Ad Valorem, $9,151,709 , 80%

Interest Earnings

Misc: Grants & Reimbursements

Reserves

Transfers In

GENERAL FUND REVENUE CHART

3

GENERAL FUND EXPENDITURE CHART (w/o SW Fund)

Parks & Recreation, $668,214 , 6%

Legislative (includes $146,207 transfers
out), $400,917 , 4%
Administration ,
$1,273,429 , 11%

Public Works,
$1,017,876 , 9%

Legal, $197,500 , 2%
Planning & Zoning,
$438,761 , 4%

Legislative (includes $146,207 transfers out)
Administration
Legal

Building & Code,
$1,078,544 , 9%

Information Technology,
$679,601 , 6%

Planning & Zoning
Information Technology
Police
Fire

Fire , $3,120,299 , 27%

Police, $2,539,835 , 22%

Building & Code
Public Works
Parks & Recreation

GENERAL FUND EXPENDITURE CHART

4

GENERAL FUND REVENUES (w/o SW Fund)
FUND 001

ACCOUNT NUMBER

ACCOUNT NAME

001-0000-311-0000 AD VALOREM TAXES

FINAL
24/25

ADOPTED
25/26

CURRENT
25/26

MID-YEAR
AMENDED
25/26

AMENDED
25/26

PROPOSED
26/27

Comments

9,051,709 Estimated millage rate of 6.6912 at 95%.

8,174,717

8,281,730

8,281,730

8,281,730

8,281,730

001-0000-311-1000 AD VALOREM-DELINQUENT

131,861

84,500

84,500

84,500

84,500

100,000

001-0000-315-0000 COMMUNICATIONS SERVICE TAX

197,672

180,000

180,000

180,000

180,000

200,000 Estimated distribution from State Dept of Revenue

8,377

8,250

8,250

8,250

8,250

194

200

200

200

200

001-0000-322-0000 BUILDING PERMITS

481,177

400,000

400,000

400,000

400,000

400,000

001-0000-322-4000 TECHNOLOGY FEE

25,211

20,000

20,000

20,000

20,000

20,000 Technology Fee = 5% of permit fees

001-0000-323-1000 FRANCHISE FEE - ELECTRIC - FPL

344,796

328,200

328,200

328,200

328,200

350,000 Estimate based upon historical receipt

500

500

500

500

500

1,025

1,200

1,200

1,200

1,200

1,200 Special events, garage sales, & misc

001-0000-329-1000 OTHER PERMITS - PLANNING & ZONING

10,600

8,000

8,000

8,000

8,000

6,000 Planning & Zoning application fees

001-0000-329-2000 FEES - RENTAL PROPERTY

37,200

76,422

76,422

76,422

76,422

65,625 Rental Permit fees

001-0000-329-3000 OTHER PERMITS - USE

1,000

800

800

800

800

001-0000-334-2000 STATE GRANT - PUBLIC SAFETY

2,690

1,400

1,400

1,400

1,400

2,130

001-0000-334-2005 STATE GRANT - PLANNING - FDEP

37,700

50,000

50,000

50,000

50,000

-

001-0000-334-2006 STATE GRANT - FDEM

20,000

-

-

-

-

-

001-0000-316-0000 BUSINESS TAX RECEIPTS
001-0000-316-1000 BUSINESS TAX RECEIPTS-PENALTY

001-0000-323-9000 FRANCHISE FEE - BOAT LIFT
001-0000-329-0000

OTHER PERMITS - SPECIAL EVENTS &
GARAGE SALES

001-0000-335-1200 STATE REVENUE SHARING

102,523

001-0000-335-1201 STATE REVENUE SHARING-SFRF
001-0000-335-1500

STATE ALCOHOL BEVERAGE LICENSE
TAX

3,573

90,000

90,000

90,000

90,000

-

-

-

-

3,400

3,400

3,400

3,400

GENERAL FUND REVENUES

7,750 Amplified Sound Permit Fees; Business Tax Receipts
100 Business Tax Receipts - Penalty
Building permits (8 single-family res; 2 additions, 1 commercial
project)

500 Sea Love Boat Works

800 Right-of-Way permits
Police Grants: NIJ (National Institute of Justice) Patrick Leahy
Grant; BVP Grant

Estimated distribution from State Dept of Revenue. This is
comprised of sales taxes & municipal fuel taxes that are collected,
allocated, and distributed to local governments. Ponce Inlet’s
102,500
allocation percentage is approximately .017% (based annually on
Town’s population, sales tax collections, & ability to raise
revenue).
4,000 Estimate based upon historical receipt

5

GENERAL FUND REVENUES (w/o SW Fund)
FUND 001

ACCOUNT NUMBER

ACCOUNT NAME

STATE LOCAL GOVERNMENT HALF-CENT
001-0000-335-1800
SALES TAX

FINAL
24/25

ADOPTED
25/26

CURRENT
25/26

MID-YEAR
AMENDED
25/26

AMENDED
25/26

PROPOSED
26/27

Comments

202,000 Estimated distribution from State Dept of Revenue

219,042

217,000

217,000

217,000

217,000

6,930

8,900

8,900

8,900

8,900

8,900

3,091

3,500

3,500

3,500

3,500

3,500 Estimate based upon 1 yr historical receipt

001-0000-342-1000 SERVICE CHARGE - POLICE OVERTIME

2,122

3,000

3,000

3,000

3,000

2,100 Outside details & assistance during special events

LAW ENFORCEMENT - MARINE SCIENCE
CENTER

6,500

6,500

6,500

6,500

6,500

6,500

4,300

4,000

4,000

4,000

4,000

3,000 Annual fire inspections for Business Tax Receipts

001-0000-335-2100 STATE FIRE SUPP COMP - EDUC
001-0000-335-4900

001-0000-342-1100

STATE OTHER TRANSPORTATION - FUEL
TAX REIMBURSEMENT

001-0000-342-5000 FIRE BUSINESS LICENSE FEES

State funded to offset expense line item in Fire budget 001-0022522-1500.

Payment per agreement between the Town and the County for
security checks at the Marine Science Center

001-0000-342-5100

FIRE PROTECTION INSPECTION FEES
(RENTALS)

4,500

4,400

4,400

4,400

4,400

4,000 Annual Fire Inspections for Rentals

001-0000-342-5200

RENTAL PROPERTY MAINTENANCE
INSPECTION FEES

10,400

141,928

141,928

141,928

141,928

121,875 Property Maintenance Inspections

279,877

273,000

273,000

273,000

273,000

235,500 5-year historical average

OTHER PUBLIC SAFETY CHARGES &
FEES

36

10

10

10

10

001-0000-342-9001 RADON & CERTIFICATION RECOVERY

1,142

1,400

1,400

1,400

1,400

001-0000-347-2000 SERVICE CHARGE - PAVILLION RENTAL

665

650

650

650

650

650 Reservation of pavilions at town parks

560

700

700

700

700

600 Assistance during special events

6,514

4,000

4,000

4,000

4,000

6,500 Lien Search Fees

64,543

71,000

71,000

71,000

71,000

67,770

11,756

10,000

10,000

10,000

10,000

10,000 Based on current and prior year averages

001-0000-342-6000 AMBULANCE FEES
001-0000-342-9000

001-0000-347-4000

SERVICE CHARGE - PUBLIC WORKS
OVERTIME

001-0000-349-0000 OTHER CHARGES FOR SERVICE - ADMIN
001-0000-349-2000

OTHER CHARGES FOR SERVICE LIGHTHOUSE INSURANCE

001-0000-351-1000 JUDGMENTS, FINES & FORFEITURES

500 Reports; Finger prints; Equipment checks;...
1,400

Reimbursement from Lighthouse Association for actual cost of
property insurance for all buildings on the lighthouse property

001-0000-354-0000

FINES - LOCAL ORDINANCE VIOLATION OTHER

56,192

5,000

5,000

5,000

5,000

2,500 Code Enforcement Liens

001-0000-354-1000

FINES - LOCAL ORDINANCE VIOLATION PARKING

6,060

6,600

6,600

6,600

6,600

6,000 Parking Citations

001-0000-361-1000 INTEREST

155,484

77,400

77,400

77,400

77,400

99,100 Based on current year averages

001-0000-361-1100 INTEREST - CD

131,523

70,400

70,400

70,400

70,400

46,275 Based on current CDs and maturity dates

GENERAL FUND REVENUES

6

GENERAL FUND REVENUES (w/o SW Fund)
FUND 001

ACCOUNT NUMBER

ACCOUNT NAME

FINAL
24/25

ADOPTED
25/26

MID-YEAR
AMENDED
25/26

CURRENT
25/26

AMENDED
25/26

PROPOSED
26/27

Comments

121,133

78,000

78,000

78,000

78,000

Based on adding a new Local Government Investment Pool 136,040
Florida Safe

001-0000-362-0000 RENTS & ROYALTIES - CELL TOWER

4,696

36,000

36,000

36,000

36,000

36,000

001-0000-362-5000 RENTAL INTEREST INCOME

2,480

-

-

-

-

-

001-0000-365-0000 SALE OF SURPLUS MAT & SCRAP

6,600

10,000

10,000

10,000

10,000

5,000 Sale of surplus equipment

001-0000-366-0000 DONATIONS - GENERAL

1,025

1,000

1,000

1,000

1,000

2,000 Donations for Volunteer Appreciation dinner

375

400

400

400

400

470

Replaces line item in Donation Fund, as these activities are now
paid for from General Fund

001-0000-366-2000 PGCS SAFETY IMPROVEMENT INCENTIVE

5,000

5,000

5,000

5,000

5,000

5,000

Insurance company's safety equipment reimbursement grant 50/50 cost share up to maximum $5,000

OTHER MISC REVENUE
REIMBURSEMENT

54,367

25,290

25,290

25,290

25,290

15,000

Worker's Compensation expected refund and other miscellaneous
unanticipated reimbursements

001-0000-369-1000 OTHER MISC REVENUES

564

500

500

500

500

9,900

9,900

9,900

9,900

6,340

6,300

6,300

6,300

6,300

-

168,922

168,922

168,922

168,922

-

-

-

-

90,000

90,000

-

001-0000-382-0000 TRANSFER FROM ENTERPRISE FUNDS

14,300

34,820

34,820

34,820

34,820

30,726

001-0000-382-9145 TRANSFER FROM COMMUNITY CENTER

15,610

-

-

-

-

-

001-0000-382-9146 TRANSFER FROM MUSEUM

12,060

-

-

-

-

001-0000-361-3000 NET INC (DEC) IN FAIR VAL - LGIP

001-0000-366-1000 DONATIONS - CHILDREN ACTIVITIES

001-0000-369-0000

001-0000-369-2000

OTHER MISC REV - VLC
REIMBURSEMENT

001-0000-369-6000 SUNTRUST CREDIT CARD REBATE

001-0000-380-0000

PRIOR YEAR PROJECTS - RE-ALLOCATED
FROM RESERVES

001-0000-381-9000 TRANSFER FROM RESERVES

586 Misc unanticipated revenues
- Ponce Inlet only hosts this event every three (3) years
Decrease reflects loss of revenue due to the number of vendors
2,500 participating in the program due to fees. Based on vendors
currently in the program.

001-0000-382-9305

TRANSFER FROM CAPITAL FIRE
EQUIPMENT FUND

-

-

-

-

-

001-0000-382-9307

TRANSFER FROM CAPITAL FACILITY
MAINTENANCE FUND

-

-

-

-

-

GENERAL FUND REVENUES

Cell tower annual lease (FY 26/27 is the 2nd year of the Second
Amendment to 25-year lease that includes option to extend this
agreement nine additional five year terms until August 22,2050);
Community Center Lease ($1).

FY 25/26 fund balance is $6,082,806; this amount along with
other non-restricted monies equate to a total reserve of 226 days
(62%), per FY 24/25 audit. The Town requirements: minimum =
25% & maximum = 75%).
Estimated transfer of surplus revenue for admin costs from
sewer.

7

GENERAL FUND REVENUES (w/o SW Fund)
FUND 001

ACCOUNT NUMBER

ACCOUNT NAME

FINAL
24/25

ADOPTED
25/26

MID-YEAR
AMENDED
25/26

CURRENT
25/26

AMENDED
25/26

PROPOSED
26/27

TRANSFER FROM LAND ACQUISITION
001-0000-382-9302
FUND (302)
TRANSFER FROM ECOMONIC IMPACT
FUND

61,000

-

-

-

-

-

001-0000-382-9401 TRANSFER FROM FUND 401 (WATER)

35,005

25,000

25,000

25,000

25,000

25,000

TOTAL GENERAL FUND REVENUES

10,892,608

10,845,122

10,845,122

10,935,122

10,935,122

11,414,976

TOTAL GENERAL FUND EXPENSES

10,892,608

10,845,122

10,845,122

10,935,122

10,935,122

11,414,976

001-0000-382-9310

Comments

Transfer from Land Acquisition Fund (302) to buy-out Building
15,670
Dept Leased vehicle

GENERAL FUND REVENUES

Estimated for IT Expenses

8

PLANNING AND ZONING (w/o SW Fund)
FUND 001

ACCOUNT NUMBER

ACCOUNT NAME

FINAL
24/25

ADOPTED
25/26

CURRENT
25/26

MID-YEAR
AMENDED
25/26

AMENDED
25/26

PROPOSED
26/27

Comments

001-0015-515-1100

EXECUTIVE SALARIES

143,886

148,019

150,930

150,930

150,930

164,736 Planning & Development Director - 50% (split with Building dept 50%)

001-0015-515-1200

REGULAR SALARIES

67,287

83,554

83,554

64,519

64,519

82,749 Senior Planner

001-0015-515-1400

OVERTIME

-

-

-

-

-

-

001-0015-515-2100

FICA

16,147

17,864

18,078

18,078

18,078

19,097

001-0015-515-2200

RETIREMENT

44,901

44,085

45,053

45,053

45,053

47,071 General emp 13.59%; Senior mgmt 32.60%

001-0015-515-2301

HEALTH INSURANCE

18,280

22,490

22,490

22,490

22,490

24,084

001-0015-515-2302

DENTAL INSURANCE

513

459

459

459

459

410

001-0015-515-2303

LIFE AND DISABILITY INSURANCE

1,440

1,777

1,777

1,777

1,777

2,264

001-0015-515-2304

VISION INSURANCE

127

122

122

122

122

125

001-0015-515-2305

EMPLOYEE ASSISTANCE PLAN (EAP)

54

48

48

48

48

55

001-0015-515-2400

WORKERS' COMP

2,309

2,873

2,873

2,873

2,873

3,020 Division share of Worker's Comp Ins

001-0015-515-3100

PROFESSIONAL SERVICES

26,534

81,505

81,505

81,505

81,505

20,000 Consulting & Engineering Services

001-0015-515-3410

CONTRACTUAL SERVICES - RECORDS
STORAGE

2,686

2,500

2,500

2,500

2,500

2,600 Off-site storage

001-0015-515-3420

CONTRACTUAL SERVICES - RECORDS
SCANNING

363

1,100

1,100

1,100

1,100

1,100 Records management

001-0015-515-4000

TRAVEL AND PER DIEM

2,241

6,965

3,965

3,965

3,965

5,900 Travel & per diem for professional training

001-0015-515-4020

AUTO ALLOWANCE

1,950

1,950

1,950

1,950

1,950

1,950 Director -50% (split with Building dept)

001-0015-515-4200

POSTAGE SERVICES

1,330

1,150

1,150

1,150

1,150

1,280 Postage

001-0015-515-4300

UTILITY SERVICES

8,734

12,780

12,780

12,780

12,780

12,780 Water & Electric

001-0015-515-4400

RENTALS & LEASES

127

130

130

130

130

001-0015-515-4500

INSURANCE - GENERAL

10,445

10,520

10,520

10,520

10,520

001-0015-515-4600

REPAIR & MAINTENANCE

792

300

001-0015-515-4700

PRINTING AND BINDING

345

750

750

750

750

001-0015-515-4900

OTHER CHARGES AND OBLIGATIONS

8,069

3,500

3,500

3,500

3,500

3,500

001-0015-515-4950

BANK SERVICE FEES

11,019

14,060

14,060

14,060

14,060

11,065 On-line Payments

-

-

PLANNING AND ZONING

130 Postage Machine Lease
10,930 Division share of general insurance package

-

300 Office equipment repairs as needed
750 Office forms and business cards
Legal publications - News Journal advertising for employee positions & Clerk of
Court recording

14

PLANNING AND ZONING (w/o SW Fund)
FUND 001

ACCOUNT NUMBER

ACCOUNT NAME

FINAL
24/25

ADOPTED
25/26

CURRENT
25/26

MID-YEAR
AMENDED
25/26

AMENDED
25/26

PROPOSED
26/27

Comments

001-0015-515-5100

OFFICE SUPPLIES

1,627

2,000

2,000

2,000

2,000

2,000 Office Supplies

001-0015-515-5200

OPERATING SUPPLIES

2,157

1,250

1,550

1,550

1,550

1,250
750

Replacement of new Town shirts, safety boots for Town Employees

001-0015-515-5250

NON-CAPITAL EQUIPMENT

-

750

750

750

750

001-0015-515-5400

BOOKS, PUBLICATIONS,
SUBSCRIPTIONS, & MEMBERSHIPS

3,094

5,395

5,395

5,395

5,395

5,365 Professional memberships & subscriptions

001-0015-515-5500

TRAINING

2,337

12,475

11,382

11,382

11,382

13,500 Professional training for planning staff

001-0015-515-6450

MACHINE & EQUIPMENT TECHNOLOGY

3,006

-

-

-

-

-

001-0015-515-9311

TRANSFER TO SOUTH PENINSULA
DRIVE SIDEWALK FUND - 311

170,000

-

-

-

-

-

551,800

480,371

480,371

461,336

461,336

438,761

TOTALS

PLANNING AND ZONING

15

BUILDING AND CODE ENFORCEMENT (w/o SW Fund)
FUND 001

ACCOUNT NUMBER

ACCOUNT NAME

FINAL
24/25

ADOPTED
25/26

CURRENT
25/26

MID-YEAR
AMENDED
25/26

AMENDED
25/26

PROPOSED
26/27

Comments

001-0024-524-1100

EXECUTIVE SALARIES - CODE

53,766

55,145

58,056

58,056

58,056

56,516 Planning & Development Director - 45% (split with P&Z 50%, Stormwater 5%)

001-0024-524-1150

EXECUTIVE SALARIES - BUILDING

107,319

110,115

113,058

113,058

113,058

119,478 Chief Building Official & Floodplain Manager

001-0024-524-1200

REGULAR SALARIES - CODE

160,469

164,659

168,986

173,716

173,716

184,001

001-0024-524-1250

REGULAR SALARIES - BUILDING

217,980

228,746

234,376

241,242

241,242

263,836 Building Inspector; Permitting Supervisor/Office Manager; 2 Permit Technicians

001-0024-524-1400

OVERTIME - CODE

-

-

-

-

-

Code Compliance Manager; Rental Property Maintenance & Housing Inspector;
Administrative Assistant

1,500

001-0024-524-1450

OVERTIME - BUILDING

14,312

10,000

11,500

11,500

11,500

001-0024-524-1500

INCENTIVE PAY - ENERGOV TRAINING
MANAGER STIPEND

3,000 Estimated overtime for Building personnel

5,000

5,000

3,270

3,270

3,270

-

001-0024-524-1505

BLDG/MECH INSPECTOR

5,000

5,000

577

577

577

-

001-0024-524-1515

INCENTIVE PAY -ASSISTANT TO
FLOODPLAIN MANAGER STIPEND

5,000

5,000

3,270

3,270

3,270

-

001-0024-524-1516

FIRE INSPECTOR

5,000

5,000

5,000

5,000

5,000

5,000

001-0024-524-2100

FICA - CODE

17,405

17,729

18,262

18,262

18,262

18,916

001-0024-524-2150

FICA - BUILDING

25,329

27,568

28,366

28,366

28,366

29,453

001-0024-524-2200

RETIREMENT - CODE

42,024

43,836

45,064

45,064

45,064

44,403 General emp 13.59%

001-0024-524-2250

RETIREMENT - BUILDING

68,942

73,634

74,494

74,494

74,494

75,908 General emp 13.59%; Senior mgmt 32.60%

001-0024-524-2301

HEALTH INSURANCE - CODE

27,064

31,483

31,483

31,483

31,483

32,584

001-0024-524-2302

DENTAL INSURANCE - CODE

319

643

643

643

643

555

001-0024-524-2303

LIFE AND DISABILITY INSURANCE CODE

1,313

1,934

1,991

1,991

1,991

2,146

001-0024-524-2304

VISION INSURANCE CODE

148

170

169

169

169

168

001-0024-524-2305

EMPLOYEE ASSISTANCE PLAN (EAP) CODE

57

67

67

67

67

75

001-0024-524-2351

HEALTH INSURANCE - BUILDING

41,197

44,975

44,975

44,975

44,975

47,226

001-0024-524-2352

DENTAL INSURANCE - BUILDING

958

919

919

919

919

805

001-0024-524-2353

LIFE AND DISABILITY INSURANCE BUILDING

2,709

2,903

3,000

3,000

3,000

3,357

001-0024-524-2354

VISION INSURANCE - BUILDING

225

243

241

241

241

244

001-0024-524-2355

EMPLOYEE ASSISTANCE PLAN (EAP) BUILDING

89

96

98

98

98

108

001-0024-524-2400

WORKERS COMP - CODE

750

1,437

1,437

1,437

1,437

1,510 Division share of Worker's Comp Ins

001-0024-524-2450

WORKERS' COMP - BUILDING

2,377

2,873

2,873

2,873

2,873

3,020 Division share of Worker's Comp Ins

001-0024-524-3100

PROFESSIONAL SERVICES

33,226

74,695

61,695

61,695

61,695

35,000 Consultant and Engineer fees; CRS services ($20,000)

001-0024-524-3400

CONTRACTUAL SERVICES - BLDG INSP

29,368

10,000

10,000

10,000

10,000

10,000 Building inspection services

BUILDING AND CODE ENFORCEMENT

23

BUILDING AND CODE ENFORCEMENT (w/o SW Fund)
FUND 001

ACCOUNT NUMBER
001-0024-524-3410
001-0024-524-3420
001-0024-524-3480

ACCOUNT NAME
CONTRACTUAL SERVICES - RECORDS
STORAGE
CONTRACTUAL SERVICES - RECORDS
SCANNING
CONTRACTUAL SERVICES ENTERPRISE

ADOPTED
25/26

CURRENT
25/26

MID-YEAR
AMENDED
25/26

AMENDED
25/26

2,686

2,500

2,500

2,500

2,500

2,600 Off-site storage

363

1,100

1,100

1,100

1,100

1,100 Records management

288

300

300

300

300

FINAL
24/25

PROPOSED
26/27

Comments

290 Fleet Maintenance Fee - Enterprise

001-0024-524-4000

TRAVEL AND PER DIEM

3,079

5,125

2,204

2,204

2,204

5,400 Travel & per diem for professional training for code enforcement

001-0024-524-4005

TRAVEL AND PER DIEM - BUILDING

9,882

11,600

11,600

11,600

11,600

9,300 Travel & per diem for professional training for building department

001-0024-524-4020

AUTO ALLOWANCE

1,950

1,950

1,950

1,950

1,950

1,950 Planning & Development Director - 50% (split with P&Z)

001-0024-524-4200

POSTAGE SERVICES

2,197

3,120

3,120

3,120

3,120

3,350 Postage

001-0024-524-4300

UTILITY SERVICES

8,732

12,780

12,780

12,780

12,780

12,780 Water & Electric

001-0024-524-4400

RENTALS & LEASES

17,946

17,975

17,975

17,975

17,975

15,185

001-0024-524-4500

INSURANCE - GENERAL

17,670

17,800

17,800

17,800

17,800

18,535 Division share of general insurance package

001-0024-524-4600

REPAIR & MAINTENANCE

1,583

300

300

300

300

001-0024-524-4610

REPAIR AND MAINTENANCE - VEHICLE

3,681

4,000

4,000

4,000

4,000

4,000 General repair & maintenance for dept vehicles

001-0024-524-4700

PRINTING AND BINDING

440

1,000

1,000

1,000

1,000

1,000 Office forms and business cards

001-0024-524-4900

OTHER CHARGES & OBLIGATIONS

2,277

2,000

2,000

2,000

2,000

2,000 Legal publications

001-0024-524-4950

BANK SERVICE FEES

11,019

14,060

14,060

14,060

14,060

11,065 On-line Payments

001-0024-524-5100

OFFICE SUPPLIES

1,617

2,000

2,000

2,000

2,000

2,000 Office supplies

001-0024-524-5200

OPERATING SUPPLIES

3,025

3,000

3,000

3,000

3,000

3,000 Replacement of new Town shirts, safety boots for Town employees

001-0024-524-5210

FUEL

4,369

4,000

4,000

5,500

5,500

6,055 Fuel

001-0024-524-5250

NON-CAPITAL EQUIPMENT

1,625

750

3,992

3,992

3,992

001-0024-524-5400

BOOKS, PUBLICATIONS,
SUBSCRIPTIONS, & MEMBERSHIPS

3,327

2,940

2,940

2,940

2,940

4,655 Professional memberships & subscriptions

001-0024-524-5500

TRAINING

1,265

11,950

11,629

11,629

11,629

12,750 Professional training for code enforcement staff

001-0024-524-5515

TRAINING - BUILDING

6,493

22,185

22,185

22,185

22,185

17,670 Professional training for building department staff

2,000

2,000

2,000

2,000

4,000 Reimbursement for continuing education

-

-

-

-

001-0024-524-5520
001-0024-524-6450
001-0024-524-6470

TRAINING - TUITION REIMBURSEMENT
MACHINERY AND EQUIPMENT TECHNOLOGY
MACHINERY AND EQUIPMENT VEHICLES
TOTALS

3,006
-

-

-

-

-

975,866

1,068,305

1,068,305

1,081,401

1,081,401

BUILDING AND CODE ENFORCEMENT

Annual leases for 1 vehicles and 7 months of 2nd vehicle (buyout in May 2027) ;
Postage machine lease

300 Office equipment repairs as needed

750

15,670 Buy-out leased vehicle (May 2027)
1,078,544

24

PUBLIC WORKS (w/o SW Fund)
FUND 001

ACCOUNT NUMBER
001-0039-538-3100

ACCOUNT NAME
PROFESSIONAL SERVICES STORMWATER

FINAL
24/25

ADOPTED
25/26

CURRENT
25/26

MID-YEAR
AMENDED
25/26

AMENDED
25/26

PROPOSED
26/27

Comments

12,108

53,205

59,405

149,405

149,405

10,000 Miscellaneous Engineering Projects

001-0039-538-4600

STORMWATER MAINTENANCE

18,320

20,000

20,000

20,000

20,000

25,700 Pond treatments, electric service for fountains, swale & pipe maintenance

001-0039-539-1100

EXECUTIVE SALARIES

25,809

26,185

26,185

26,185

26,185

35,086 Public Works Director paid 30% from this account

001-0039-539-1200

REGULAR SALARIES

141,096

173,849

181,093

166,465

166,465

209,218 All Public Works employees paid 30% from this account

001-0039-539-1400

OVERTIME

8,091

10,020

10,020

10,020

10,020

10,045

400

400

400

400

400

001-0039-539-1402

OVERTIME - PW BILLABLE

001-0039-539-1500

INCENTIVE PAY - STORMWATER
CERT

4,090

4,680

4,680

4,680

4,680

5,801

001-0039-539-2100

FICA

13,610

17,108

17,661

17,661

17,661

22,286

001-0039-539-2200

RETIREMENT

29,629

35,718

36,735

36,735

36,735

50,388 General emp 13.59%; Senior mgmt 32.60%

001-0039-539-2301

HEALTH INSURANCE

32,982

40,996

40,996

40,996

40,996

50,905

001-0039-539-2302

DENTAL INSURANCE

702

771

771

771

771

768

001-0039-539-2303

LIFE AND DISABILITY INSURANCE

1,356

1,749

1,749

1,749

1,749

2,350

001-0039-539-2304

VISION INSURANCE

187

204

204

204

204

237

001-0039-539-2305

EMPLOYEE ASSISTANCE PLAN (EAP)

72

86

86

86

86

001-0039-539-2400

WORKERS COMP

20,776

24,421

24,421

24,421

24,421

25,645 Department share of Worker's Comp Ins

PROFESSIONAL SERVICES

1,614

10,000

7,600

7,600

7,600

10,000 Miscellaneous studies as needed

3,452

5,000

-

-

-

8,351

13,000

9,186

9,186

9,186

12,000 Pest and rodent control for TH/PD/FD/PW

2,200

5,000

5,000

5,000

5,000

5,000 Professional tree trimming

001-0039-539-3100
001-0039-539-3420
001-0039-539-3430
001-0039-539-3440

CONTRACTUAL SERVICES - TEMP
HELP
CONTRACTUAL SERVICES - PEST
CONTROL
CONTRACTUAL SERVICES - TREE
TRIMMING

Stormwater certification recognition ($260); On-Call incentive is $100 per week
for individual on-call, split w/ Water Fund

105

2,500 Temporary help for projects

001-0039-539-3480

CONTRACTUAL SERVICES - FLEET

576

475

475

475

475

001-0039-539-4000

TRAVEL & PER DIEM

75

3,000

3,000

3,000

3,000

2,500 Travel & per diem for professional training

001-0039-539-4020

AUTO ALLOWANCE

1,950

1,950

1,950

1,950

1,950

1,950 Public Works Director 35%

001-0039-539-4200

POSTAGE SERVICES

684

985

985

985

985

001-0039-539-4300

UTILITY SERVICES

4,555

4,450

4,450

4,450

4,450

4,450 Water & Electric

001-0039-539-4400

RENTALS & LEASES

38,613

30,000

30,000

30,000

30,000

18,955 Boom lift, Annual lease for 1 vehicle, postage machine rental

001-0039-539-4500

INSURANCE - GENERAL

26,637

26,075

26,557

26,557

26,557

27,885 Department share of general insurance package, storage tank liability insurance

PUBLIC WORKS

505 Enterprise Fleet Maintenance Fee

1,060 Postage

25

PUBLIC WORKS (w/o SW Fund)
FUND 001

ACCOUNT NUMBER
001-0039-539-4600

001-0039-539-4610
001-0039-539-4620

FINAL
24/25

ACCOUNT NAME
REPAIR AND MAINTENANCE
REPAIR AND MAINTENANCE VEHICLE
REPAIR & MAINTENANCE EQUIPMENT

ADOPTED
25/26

MID-YEAR
AMENDED
25/26

CURRENT
25/26

AMENDED
25/26

PROPOSED
26/27

Comments

199,097

103,833

99,551

99,551

99,551

Repair & Maintenance of all Town properties, facilities, and grounds, Includes
75,000 maintenance of HVAC units and generator maintenance; testing of fire
extinguishers, alarms, and plumbing; mulch installation and other misc repairs

4,777

7,500

7,500

7,500

7,500

7,500 PW truck repairs

6,078

12,000

12,000

12,000

12,000

12,000 Backhoe, tractor, utility veh, power equipment, and misc equip repair
1,575 Radio maintenance Agreement, misc radio repairs

001-0039-539-4640

RADIOS- REPAIR & MAINTENANCE

972

1,575

1,575

1,575

1,575

001-0039-539-4700

PRINTING & BINDING

130

500

500

500

500

001-0039-539-4900

OTHER CHARGES & OBLIGATIONS

8,153

7,100

7,100

7,100

7,100

001-0039-539-5100

OFFICE SUPPLIES

520

550

550

550

550

001-0039-539-5200

OPERATING SUPPLIES

29,199

30,000

30,000

30,000

30,000

30,000

001-0039-539-5210

FUEL

7,648

7,000

7,000

9,450

9,450

10,512 Fuel

001-0039-539-5220

UNIFORMS

4,447

5,000

5,000

5,000

5,000

7,500 Rain gear, safety gear, boots, town shirts

001-0039-539-5250

NON-CAPITAL EQUIPMENT

9,541

11,500

11,500

11,500

11,500

11,500

001-0039-539-5400

BOOKS, PUBLICATIONS,
SUBSCRIPTIONS, & MEMBERSHIPS

1,225

1,400

1,400

1,400

1,400

1,400 Professional memberships & subscriptions

001-0039-539-5500

TRAINING

1,629

3,000

3,000

3,000

3,000

3,000 Professional training for public works staff

001-0039-539-6300

IMPROVEMENTS OTHER THAN
BUILDING

-

10,500

10,500

10,500

10,500

140,000

MACHINERY AND EQUIPMENT

195,916

147,500

147,500

147,500

147,500

39,000 Mower ($9,000); 6" Stormwater Pump ($30,000)

-

-

-

-

-

-

-

-

-

-

001-0039-539-6400
001-0039-539-6470
001-0039-539-9307

MACHINERY AND EQUIPMENT VEHICLES
TRANSFER TO CAPITAL FACILITY
MAINT FUND - 307

001-0039-541-4300

UTILITY SERVICE - STREET LIGHTS

24,838

28,250

28,250

28,250

28,250

001-0039-541-4600

REPAIR & MAINTENANCE - ROW

19,885

36,000

36,000

36,000

36,000

001-0039-541-5300

ROAD MATERIALS/SUPPLIES - ROW

19,489

26,000

26,000

26,000

26,000

TOTALS

931,079

948,535

948,535

1,026,357

1,026,357

PUBLIC WORKS

500 Forms, letterhead, envelopes
7,100 Legal ads, fuel tank inspections & registration, emp physicals
550 Office Supplies
Janitorial Supplies for all town & park buildings, maintenance supplies, dog waste
bags, sand

Misc. power equipment, pumps, blowers, edgers, trimmers, chainsaws, and other
equipment as needed.

S. Turn Circle Stormwater Construction ($100,000); Stormwater Basin
Improvements at Boat Ramp ($40,000)

43,500 Two (2) Public Works trucks split with Water
29,500 Electric Charges
Town street sweeping, Sailfish grading (6X), maintenance of flashers, curb
replacement
Asphalt and concrete supplies, street sign replacements, reflectors, Sailfish shell
26,000
material for grading, fill dirt
1,017,876
36,000

26

PARKS AND RECREATION (w/o SW Fund)
FUND 001

ACCOUNT NUMBER

ACCOUNT NAME

FINAL
24/25

ADOPTED
25/26

MID-YEAR
AMENDED
25/26

CURRENT
25/26

AMENDED
25/26

PROPOSED
26/27

Comments

001-0072-572-1100

EXECUTIVE SALARIES

89,394

91,120

83,813

83,813

83,813

% salaries paid from this fund: 100% Cultural Services Manager, 30% Public
109,902
Works Director

001-0072-572-1200

REGULAR SALARIES

161,460

194,738

196,123

196,123

196,123

232,730

001-0072-572-1400

OVERTIME

14,291

8,317

11,000

11,000

11,000

13,424

001-0072-572-2100

FICA

20,763

22,803

23,099

23,099

23,099

28,121

001-0072-572-2200

RETIREMENT

41,974

46,947

47,493

47,493

47,493

55,564 General emp 13.59%

001-0072-572-2301

HEALTH INSURANCE

44,830

48,055

55,180

55,180

55,180

51,571

001-0072-572-2302

DENTAL INSURANCE

953

1,048

1,048

1,048

1,048

978

001-0072-572-2303

LIFE AND DISABILITY INSURANCE

2,184

2,585

2,585

2,585

2,585

3,128

001-0072-572-2304

VISION INSURANCE

243

277

277

277

277

295

001-0072-572-2305

EMPLOYEE ASSISTANCE PLAN (EAP)

101

114

114

114

114

131

001-0072-572-2400

WORKERS COMP

1,501

1,437

1,437

1,437

1,437

001-0072-572-2500

UNEMPLOYMENT

-

-

-

-

-

001-0072-572-3100

PROFESSIONAL SERVICES

16,625

11,000

11,000

11,000

11,000

13,500 Invasive Species Removal

001-0072-572-3400

CONTRACTUAL SERVICES LANDSCAPE MAINTENANCE

3,835

5,000

5,600

5,600

5,600

5,000 Historic marker cleaning; Park fertilizer

001-0072-572-4000

TRAVEL AND PER DIEM

984

200

200

200

200

001-0072-572-4020

AUTO ALLOWANCE

3,900

3,900

3,900

3,900

3,900

3,900 100% Cultural Services Manager

001-0072-572-4300

UTILITY SERVICES

23,541

29,270

29,270

29,270

29,270

29,270 Water & Electric

001-0072-572-4400

RENTALS & LEASES

-

-

11,403

11,403

11,403

11,405 Holiday Decorations

001-0072-572-4410

STATE LAND LEASE - GREEN MOUND

300

300

300

300

300

001-0072-572-4500

INSURANCE - GENERAL

24,965

25,150

25,150

25,150

25,150

26,130 Department share of general insurance package

001-0072-572-4600

REPAIR AND MAINTENANCE

47,850

63,300

45,870

45,870

45,870

45,000 Mulch & trail fill, playground maintenance

PARKS RECREATION

All Public Works regular employees paid 35% from this account; Cultural
Services Coordinator 50% (split 50/50 between Parks & Rec and Museum)

1,510 Department share of Worker's Comp Ins
-

1,200 Travel & per diem for professional training

300

27

PARKS AND RECREATION (w/o SW Fund)
FUND 001

001-0072-572-4700

PRINTING AND BINDING

21

50

40

40

40

001-0072-572-4800

PROMOTIONAL ACTIVITIES

001-0072-572-4900

5,960

5,800

5,134

5,134

5,134

OTHER CHARGES & OBLIGATIONS

716

700

626

626

626

700

001-0072-572-5100

OFFICE SUPPLIES

800

700

700

700

700

700

001-0072-572-5200

OPERATING SUPPLIES

3,049

1,800

1,800

1,800

1,800

2,600

001-0072-572-5250

NON-CAPITAL EQUIPMENT-PARKS &
REC

19,426

13,000

4,390

4,390

4,390

23,095 Town holiday decorations; replacement of court and park equipment

001-0072-572-5400

BOOKS, PUBLICATIONS,
SUBSCRIPTIONS, & MEMBERSHIPS

634

580

728

728

728

660 Professional memberships & subscriptions

001-0072-572-5500

TRAINING

940

200

200

200

200

650 Professional training for P&R staf

001-0072-572-6200

BUILDING IMPROVEMENTS

-

37,000

-

-

-

-

001-0072-572-6300

IMPROVEMENTS OTHER THAN
BUILDING

58,212

26,455

62,479

62,479

62,479

-

001-0072-572-6400

MACHINE & EQUIPMENT

-

9,577

20,464

20,464

20,464

-

589,452

651,423

651,423

651,423

651,423

668,214

TOTALS

PARKS RECREATION

50
6,700 Children's holiday events

28

WATER OPERATIONS/MAINTENANCE (w/o SW Fund)
FUND 401

ACCOUNT NUMBER
REVENUES

ACCOUNT NAME

FINAL
24/25

ADOPTED
25/26

CURRENT
25/26

MID-YEAR
AMENDED
25/26

AMENDED
25/26

1,933,244

1,860,000

1,860,000

1,860,000

1,860,000

PROPOSED
26/27

Comments

401-0000-343-3000

WATER UTILITY - SALES

401-0000-343-3100

CONNECTION FEES

9,040

6,600

6,600

6,600

6,600

7,830 Building Permits (8 single-family res; 2 additions; 1 commercial project)

401-0000-343-3200

FIRELINES

6,454

6,200

6,200

6,200

6,200

6,370

401-0000-343-3300

PENALTIES - LATE PAYMENTS

23,778

19,000

19,000

19,000

19,000

23,250 Late payments

401-0000-343-3400

HYDRANT METER FEE

1,600

1,200

1,200

1,200

1,200

1,200

401-0000-361-1000

INTEREST

7,580

6,350

6,350

6,350

6,350

3,165

401-0000-369-0000

OTHER MISCELLANEOUS REVENUE

4,423

2,500

2,500

2,500

2,500

2,500

401-0000-380-0000

PRIOR YEAR PROJECTS - REALLOCATED FROM RESERVES

-

-

-

-

-

-

401-0000-382-9000

TRANSFER FROM RESERVES

-

32,785

32,785

32,785

32,785

401-0000-382-9310

TRANSFER FROM ECONOMIC IMPACT
FUND

61,000

-

-

-

-

-

2,047,119

1,934,635

1,934,635

1,934,635

1,934,635

2,103,827

FINAL
24/25

ADOPTED
25/26

CURRENT
25/26

MID-YEAR
AMENDED
25/26

AMENDED
25/26

PROPOSED
26/27

TOTAL

ACCOUNT NUMBER

ACCOUNT NAME

1,995,000 Includes estimated water rate increase

64,512 25/26 fund balance $1,139,417 per audit of FY 24/25

Comments

EXPENSES
401-0401-533-1100

EXECUTIVE SALARIES

101,605

101,872

102,135

102,135

102,135

125,760

% salaries paid from this fund: 15% Town Manager; 40% Finance Director;
15% Asst. Finance Director; 25% Public Works Director

401-0401-533-1200

REGULAR SALARIES

246,195

272,781

272,518

272,518

272,518

308,348

All Public Works regular employeespaid 30% from this account Other
salaries paid as follows: Utility Billing/Accounting Specialist 75%; Office
Specialist 75%; Accountant 50%; Grant Coordinator/Accounting Specialist
20%.

401-0401-533-1400

OVERTIME

7,089

10,020

10,020

10,020

10,020

10,449 For waterbreak afterhour response

401-0401-533-1500

INCENTIVE PAY - ON CALL, WATER &
BACKFLOW CERTIFICATIONS

15,508

33,160

33,160

33,160

33,160

Water & Backflow certification recognition (Water I is $3,500; Water II is
29,720 add'l $1,500; Backflow is $260); On-Call incentive is $100 per week for
individual on-call, split w/ PW

401-0401-533-2100

FICA

28,571

32,620

32,620

32,620

32,620

36,904

401-0401-533-2200

RETIREMENT

69,977

77,268

77,268

77,268

77,268

86,209 General emp 13.59%; Senior mgmt 32.60%

401-0401-533-2301

HEALTH INSURANCE

44,523

58,468

58,468

58,468

58,468

64,225

401-0401-533-2302

DENTAL INSURANCE

1,140

1,195

1,195

1,195

1,195

1,095

401-0401-533-2303

LIFE AND DISABILITY INSURANCE

2,873

3,302

3,302

3,302

3,302

4,850

401-0401-533-2304

VISION INSURANCE

287

316

316

316

316

330

401-0401-533-2305

EMPLOYEE ASSISTANCE PLAN (EAP)

117

129

129

129

129

146

401-0401-533-2400

WORKERS' COMP

14,470

17,239

17,239

17,239

17,239

401-0401-533-3100

PROFESSIONAL SERVICES

4,596

5,000

-

-

-

WATER OPERATIONS/MAINTENANCE
FUND 401

18,101 Water Fund's share of worker's compensation insurance
5,000 Valve & Hydrant Oversight/Inspections

50

WATER OPERATIONS/MAINTENANCE (w/o SW Fund)
FUND 401

ACCOUNT NUMBER
401-0401-533-3200

ACCOUNT NAME
ACCOUNTING AND AUDITING

FINAL
24/25
12,289

ADOPTED
25/26

CURRENT
25/26

MID-YEAR
AMENDED
25/26

AMENDED
25/26

11,250

11,250

11,250

11,250

PROPOSED
26/27

Comments

14,225 25% of audit & audit consultant costs; shared with General Fund

836

3,300

3,300

3,300

3,300

940,391

935,000

935,000

935,000

935,000

CONTRACTUAL SERVICES - SENSUS

-

4,100

3,800

3,800

3,800

401-0401-533-3480

ENTERPRISE FLEET MAINT FEE

-

475

475

475

475

401-0401-533-4000

TRAVEL AND PER DIEM

-

2,500

2,500

2,500

2,500

2,500 Travel expenses for training

401-0401-533-4020

AUTO ALLOWANCE

6,490

6,490

6,490

6,490

6,490

8,310 Town Manager 15%

401-0401-533-4200

POSTAGE SERVICES

3,648

5,250

5,250

5,250

5,250

5,640 Postage

401-0401-533-4300

UTILITY SERVICES

21,596

40,590

40,590

40,590

40,590

46,850 Water & Electric

401-0401-533-4400

RENTALS AND LEASES

9,079

7,050

7,050

7,050

7,050

401-0401-533-4500

INSURANCE - GENERAL

15,595

15,710

15,710

15,710

15,710

16,325 Water Fund's share of general insurance package

401-0401-533-4700

PRINTING AND BINDING

2,163

1,800

2,000

2,000

2,000

1,800 Forms, business cards, maps, blueprints

401-0401-533-4900

OTHER CHARGES & OBLIGATIONS

9,366

9,900

9,900

9,900

9,900

9,900

401-0401-533-4915

BAD DEBT EXPENSE

-

-

-

-

-

401-0401-533-4950

BANK SERVICE FEES

33,058

42,200

42,200

42,200

42,200

33,215

401-0401-533-5100

OFFICE SUPPLIES

31

300

100

100

100

401-0401-533-5200

OPERATING EXPENSES

1,856

2,000

1,300

1,300

1,300

2,000 Misc shop supplies, utility locating markers/paint

401-0401-533-5210

FUEL

6,940

6,500

6,500

6,500

6,500

9,725 Fuel

401-0401-533-5250

NON-CAPITAL EQUIPMENT

13,946

10,000

17,400

17,400

17,400

10,000 Misc tools and meter boxes/equipment

401-0401-533-5400

BOOKS, PUBLICATIONS,
SUBSCRIPTIONS, & MEMBERSHIPS

941

1,500

1,100

1,100

1,100

1,500 Professional membership & subcription

401-0401-533-5500

TRAINING

1,396

3,000

2,000

2,000

2,000

3,000 Professional training for staff

401-0401-533-6400

MACHINERY & EQUIPMENT

61,000

-

-

-

-

401-0401-533-6470

MACHINE & EQUIPMENT - VEHICLES

-

20,450

20,450

20,450

20,450

401-0401-533-9100

TRANSFER TO RESERVES

130,392

-

-

-

-

401-0401-533-9101

TRANSFER TO GF - IT SERVICES

35,005

25,000

25,000

25,000

25,000

401-0401-533-9312

TRANSFER TO FUND 312

6,250

-

-

-

-

401-0401-533-9114

TRANSFER TO DEBT SVC - SRF - 411

62,000

62,000

62,000

62,000

62,000

62,000 For water system improvements debt service

401-0401-533-9405

TRANSFER TO WATER R & R - 405

135,900

104,900

104,900

104,900

104,900

165,000 Move to Water Renewal & Replacement Fund - 405

2,047,119

1,934,635

1,934,635

1,934,635

1,934,635

401-0401-533-3400

CONTRACTUAL SERVICES

401-0401-533-3410

CONTRACTUAL SERVICES - PAYMENTS
TO PORT ORANGE

401-0401-533-3450

TOTAL

WATER OPERATIONS/MAINTENANCE
FUND 401

1,500 Water sampling, backflow monitoring
Payments to Port Orange (water). Includes Port Orange 3% water rate
increase effective 1/1/27

946,000

3,800 Sensus autoread support
- Fleet Maintenance Program - Enterprise

600 Postage machine rental

DEP License, drinking water ad, Town backflow inspections, VCHD permit,
811 annual, whitepages subscription, backflow calibrations

Bank Service Fees & On-line Payments - these fees are recouped through
water utility customer payments.

300 Office supplies

43,500 Two Public Works trucks split with Water
25,000 Transfer to General Fund for IT Services
-

2,103,827

51