On the agenda: Ponce Inlet meeting — license plate reader (Sep 16)

TOWN COUNCIL AGENDA
SPECIAL MEETING
WEDNESDAY
SEPTEMBER 16, 2026 – 6:00 P.M.

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.

Tentative Millage Rate and Budget for Fiscal Year 2026/2027.
A. Resolution 2026-17 – Adopting a tentative millage rate for fiscal year 2026/2027.
B. Ordinance 2026-05 – 1st Reading – Incorporating the final audited budget of fiscal year
2024/2025, amending the budget for fiscal year 2025/2026, and adopting the budget
for fiscal year 2026/2027.

5.

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 to attend this meeting should contact the Ponce Inlet Town Hall at 2362150 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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Meeting Date: 9/16/2026
Agenda Item: 4

Report to Town Council
Topic:

Tentative Millage Rate and Budget for Fiscal Year 2026/2027.
A.

Resolution 2026-17 – Adopting a tentative millage rate
for fiscal year 2026/2027.

B.

Ordinance 2026-05 – 1st Reading – Incorporating the
final audited budget of fiscal year 2024/2025, amending
the budget for fiscal year 2025/2026 and adopting the
budget for fiscal year 2026/2027.

Summary:

Please see the attached staff memorandum from the
Town Manager.

Suggested motion:
A.

Approval of Resolution 2026-17 with a tentative millage
rate of 6.23 mills.

B.

Approval of Ordinance 2026-05, upon first reading.

Requested by: Mr. Disher, Town Manager
Approved by: Mr. Disher, Town Manager

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:

September 9, 2026

SUBJECT:

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

MEETING DATE: September 16, 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. The FY 25/26 amended final budget reflects
the estimated expenses as we close out the current year. The proposed budget for FY 26/27 has
been revised to reflect the priorities of the Town Council expressed at the June and July budget
workshops, the creation of the new stormwater utility in July, and the transferred and supplemental
appropriations approved at the regular August Council meeting.
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.
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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.
At the June 18, 2026 regular Town Council meeting, the Council voted to approve the stormwater
utility ordinance (No. 2026-02) on first reading.
At its July 14, 2026 budget workshop, the Council first discussed the potential creation of a nonad valorem assessment for fire protection services. The Council was then presented with an
overview of the proposed draft budget, both with and without the proposed stormwater utility,
including key public services provided by the Town; the tax base and projected revenue; General
Fund breakdown by department; General Fund revenue and expenditure categories over the past
five years; a comparison of local government land uses and reliance on ad valorem tax revenue;
and an analysis showing the proportion of taxes paid to all taxing authorities in Volusia County.
The Council was next provided with prioritized proposals for new equipment, projects,
maintenance activities, and professional services, along with funding sources. The Council also
reviewed a list of unfunded/deferred budget requests, flat millage rate scenarios, and the potential
impact of constitutional Amendment 3 if approved by voters this November. Last, the Council
heard from the public, discussed which items to include or remove, and directed staff to finalize
the budget.
At its regular meeting on July 16, 2026, the Town Council approved the new stormwater utility on
second reading, along with the stormwater assessment rate and mitigation credit policy 1. The
Council then approved Resolution 2026-11, adopting a proposed millage rate of 6.3720 and
establishing dates for the tentative and final millage rate public hearings.
Finally, on August 20, 2026, the Council directed staff to proceed with hiring a consultant to
conduct a feasibility study for the fire non-ad valorem assessment; approved the purchase of Public
Works vehicles and emergency radios this fiscal year; and authorized staff to apply for grant
funding through the Resilient Florida program to construct the South Turn Circle stormwater
retention pond 2. All of these actions led to the creation of the proposed budget and tentative millage
rate provided for your review and approval.

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Resolution Nos. 2026-09 and 2026-10
Resolution Nos. 2026-13, 2026-14, and 2026-15.
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Town Reserves, Debt, & Finance Practices
Per the Town’s Reserve Policy 3, 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 available reserve levels are determined each year upon completion of the
previous year’s audit. The audit process provides the most accurate description of how much was
spent in the previous fiscal year, as well as the remaining unspent amount that is added to the
various reserve funds for the next fiscal year.
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 $6,082,806, which equates to a 62% reserve, or
approximately 7.4 months. This represents an increase of $732,969 from the previous year, which
was calculated at a 60% reserve or 7.2 months. The Water Fund Operations and Maintenance
(O&M) reserve at the start of FY 25/26 was approximately $1,167,223, an increase of $166,054
above last year’s reserve of $1,001,169.
A complete list of the town’s current reserves has been provided on Attachment 1 of this memo
and also within the budget document in the revenue reserve line of each fund. Altogether, a total
of $11,105,422 is held in reserves, including $6,155,418 in unrestricted funds; $1,663,112 in
restricted funds; $1,155,056 in assigned funds, $768,411 in committed funds, $1,299,807 in
enterprise funds; and another $63,618 in grant project or debt service reserves.
The town’s debt total is currently $1,939,142. The 2006 Stormwater Improvements loan was paid
off in FY 25/26. The 2017 Water System Improvements loan has 11 years remaining. The sevenyear 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, as well as the Land Acquisition Fund, not from ad valorem (property) taxes.
Loan
Water System Improvements
Quint 75 Fire Apparatus
TOTAL

Annual Payment
$61,828
$209,839
$271,667

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

Total Remaining
Payment
$680,108
$1,259,034
$1,939,142

In addition, the Town has pledged a 15% grant match for the S. Peninsula sidewalk project. For
FY 26/27, $315,710 is proposed for 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

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Resolution No. 09-04
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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 77% 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.
The budget for Fiscal Year 26/27 is balanced with a proposed millage rate of 6.23, which includes
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. At a 95%
collection rate, the proposed millage will produce $8,427,807 in ad valorem revenue, which is
$74,267 more than the current fiscal year. The Town’s current millage rate is 6.25 and the rolledback rate (RBR) is 6.1751. The proposed millage rate is 0.89% above RBR. Attachment 2 shows
the calculation of revenue at different millage rates.
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. A homesteaded property with a prior year value
of $500,000 would pay a maximum estimated $84 more in property 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 $302 more. Attachment 3 shows the impact of the proposed millage rate for
properties at different values. The new annual non-ad valorem stormwater utility rate is generally
the same for all properties of the same land use type, minus any available credits or exemptions,
ranging from $288 per year for developed single-family properties to an average of $76 per year
for condominiums.
Highlights
Since the July budget workshop, Staff has worked diligently to incorporate the items prioritized by
the Council. The proposed budget includes purchases, projects, and professional services to
maintain or enhance levels of service 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, deemed to be a high priority by the Town Council at the
June 9, 2026 workshop, or authorized by the Council at subsequent meetings.

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The FY 26/27 budget also includes a number of projects that are not expected to be finished by the
end of the current fiscal year. When this happens, the remaining funding for these projects is
transferred to the following fiscal year. These projects are listed in the budget document as carryforward 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. In all,
$387,003 is being carried forward from the General Fund ($45,528), the Land Acquisition Fund
($167,760), the Economic Impact Fund ($18,400), and the Stormwater Utility Fund ($155,315).
Descriptions of these projects are provided below. The complete list of carry-forward projects is
found on Attachment 4.
GENERAL FUND (GF) - 001
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. Changes in rates overall
for fringe benefit package include:

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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 12month Consumer Price Index (CPI), while a 5% increase is proposed for Council
members pursuant to pursuant to Resolution 2006-01.

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The budget also includes an additional $228,094 in salary and benefits for non-first
responders, based on the recent 10-year MGT salary study to bring certain positions in
line with other comparable local governments. It also includes a one-time $20,000
wage compression adjustment for the Fire Chief once his current responsibilities as
Public Safety Director conclude at the end of the current fiscal year 4; his position had
not been considered previously for this adjustment by the MGT study, but would have
been eligible for the adjustment otherwise and should be provided now as for other
long-time employees. Finally, the budget contains a proposed 20.6% merit-based
contractual salary increase for the Town Manager following a satisfactory evaluation
in April from all five Council members, based upon a professional survey of city
manager salaries in Volusia County and comparable Florida communities.

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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 specialrisk (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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Per Resolution No. 2026-12
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The Town’s general insurance package (including Property, General, Auto, Cybersecurity, etc.) has decreased by 12%.

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The Town has flood insurance on the three Historical Museum buildings and the two
buildings located at the Fire station. Flood insurance rates for the fire station building,
fire station garage, and museum buildings are expected to increase approximately 5%.

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Workers Compensation insurance increased by 18%.

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Fuel costs are estimated to increase approximately 11% over FY 25/26 based on EIA
(U.S. Energy Information Administration) forecast for 2026.

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Utilities (water, sewer, and electric) will remain flat for FY 26/27 based on actual
expenses for FY25/26.

Note that a portion of these operating costs are also paid from the Water Operations and
Maintenance Fund (water utility account) and the new Stormwater Utility account. For
example, the salaries and benefits of the Finance Director (40%), Assistant Finance Director
(15%), Public Works Director (45%), and all Public Works general employees (30%) are paid
from the water utility fund. Likewise, the stormwater utility pays for another 15% of the
salaries and benefits of the Public Works Director (15%) and all Public Works general
employees (15%), along with the Building Official (10%), Permitting Supervisor/Office
Manager (25%), Planning & Development Director (5%), and Principal Planner (5%). These
percentages are based on the proportion of work performed by these employees related to these
utilities. Partially paying for these expenditures from these two utility funds reduces the impact
on the General Fund and corresponding millage rate, since it is a separate source of revenue.
Legislative –
This account primarily funds the salaries, activities, and services for the five-member Town
Council. It has also been used historically as a funding source (via transfer) for the Ponce Inlet
Historical Museum and Community Center. In addition, it is used to hold grant revenues, grant
matches, or contributions for various projects or purchases until they have been completed.
Together, these expenses account for 3% of the General Fund operating budget. Highlights
include:

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$68,207 is proposed for transfer to the Historical Museum fund for daily operational
expenses.

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$63,000 is proposed for transfer to the Community Center fund for various projects,
such as replacing the broken rear sliding glass doors and other necessary maintenance.
The Town also pays for the property insurance and 75% of the electric bill.

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$36,000 is proposed for a Government Affairs consultant (lobbyist) to assist the Town
with legislative appropriation requests at the state level, as directed by the Town
Council. This amount is sufficient for 12 months at $3,000 per month, and has remained
unchanged from previous years.

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$14,190 is proposed for the First Step Shelter, the same as previous years.

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Administration –
This account funds the personnel and services provided by the Town Manager, Finance
Department, and Human Resources/Town Clerk Department. The account covers 10
employees plus the Town Manager and 12% of the General Fund operating budget.
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$45,425 is proposed for contractual services for financial auditors, and to assist with complex
year-end tasks such as OPEB (Other Post-Employment Benefits) actuarial valuation, pension
workpaper preparation, and compliance with implementing Government Accounting
Standards Board (GASB) requirements. These services are split 75/25 % with the Water
Operations Fund.

Legal –
The Legal account funds services by the Town’s 3 contracted legal firms.
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$170,000 is budgeted for the anticipated contractual work with Shepard, Smith, Hand,
& Brackins for general legal services, as directed by the Town Council;
$30,000 is proposed for the firm of Fisher & Phillips for labor/employment;
$7,500 is proposed for the Vose Law Firm for the Code Enforcement special
magistrate.

Planning & Zoning –
This account supports the Planning & Zoning division within the Planning & Development
Department, which includes administration of the Land Use and Development Code
and Comprehensive Plan, review of zoning and development applications, and overseeing
grant-funded resilience studies such as the Watershed Master Plan and Adaptation Action Plan.
As one of three divisions within the Planning and Development Department, this account covers
the expenses of two employees plus one-half of the Director’s salary and benefits, at 4% of the
General Fund operating budget. No new major planning studies are proposed next fiscal year,
although $20,000 is requested for consulting and engineering services for planning, grants, and
resiliency work as needed.
Information Technology –
The IT budget account includes all contractual computer and network services for all Town
departments, and account comprises 4% of the overall General Fund operating budget. The
Town has made significant investments in its professional IT staffing and infrastructure over
the years, including a department Director in FY 20/21 and an assistant (now called Systems
Administrator) in FY 22/23. Investments in both software and hardware are continually needed
to comply with mandates from the State of Florida and the Town’s cybersecurity insurer, and
to maintain staff productivity. Both software and hardware become obsolete over time in terms
of processing capacity, speed, compatibility, and security. Highlights of these services include:
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$234,725 is proposed for all contractual computer services utilized by all Town
departments, including office productivity, MFA security services, social media
archiving, email archiving, physical building access control, public safety patient care
software, HelpDesk, computer hardware management & reporting services, HR
onboarding & performance management, financial management solutions, planning &
permitting solutions, website hosting & management with associated ADA and mobile
components, data backup services, and hardware licensing.

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$46,450 is proposed for phone and internet services, including expenditures for the
current telephone, internet, and network connections between Town Hall, Fire Station,
Public Works, and Museum utilizing fiber optic and backup co-ax services.

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$29,800 is proposed for non-capital equipment, which covers routine replacement of
computers, network infrastructure, and other IT equipment for all Town departments,
as needed. It also includes replacement desktop UPS units, legacy (no longer
supported) network switches, Museum kiosk tablets, Public Safety mobile routers,
desktop accessories such as webcams, keyboard/mouse as needed.

Police –
This account funds the personnel, vehicles, equipment, and services of the police department.
It is the second largest Town department, with 17 staff members and 23% of the General Fund
operating budget. Highlights include:

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$64,305 is proposed for 4 existing leased vehicles and 1 additional lease to replace
the 2021 interceptor vehicle, as prioritized by the ESAB and Town Council. Another
vehicle lease will be bought out when it expires in May 2027 through the Public
Safety Equipment Fund. Police patrol vehicles must be replaced every 5-6 years due
to heavy engine wear while on patrol and continuous idling when stationary for traffic
enforcement.

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$38,000 is proposed for replacement ballistic vests, weapons, and tasers, stop-sticks,
and equipment to outfit the new leased vehicle.

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$11,000 is proposed to replace the Town’s 2018 analog license plate readers with
modern, digital cameras. However, this purchase will be postponed until after a
review of policies, procedures, and auditing guidelines and evaluation of this
technology by affected stakeholders at the state level.

Fire This account funds the personnel, vehicles, equipment, and services of the Town’s Fire-Rescue
department. It is the largest Town department, both in terms of size (18 staff members) and
share of the General Fund operating budget (28%).

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$53,000 is proposed to purchase a second set of bunker gear for all 15 firefighters, as
prioritized by the Town Council and ESAB. This request was first made for FY 24/25
but has been deferred the past two years.

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$34,375 is requested to continue the feasibility study initiated by the Town Council in
August 2026 for the non-ad valorem fire protection assessment. This amount includes a
$24,375 carryover from FY 25/26 to complete Phase 1, along with an additional
$10,000 for implementation assistance (Phase 2).

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The department is proposing $15,430 for leases, the majority of which will be to
continue the lease for the 2024 SUV it acquired in FY 23/24. This vehicle will be
purchased at the end of its lease term in 2029, per Council direction.

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The department’s proposed budget has been reduced by $25,000 to purchase five
emergency radios this fiscal year instead of next, as authorized by the Town Council

Page 8 of 21

through a transfer of appropriations 5.

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Building & Code Enforcement –
This account supports the Building and Code Enforcement divisions within the Planning
& Development Department, with a total of seven employees plus 45% of the Director’s
salary and benefits. Its functions include all permitting and inspections per the Florida
Building Code; managing the rental permit and inspection program; and enforcing all
development codes and ordinances of the Town. Its activities, which are partly offset by
building and rental permit fees, comprise 9% of the General Fund operating budget. Note that
activities related to administration of the Town’s floodplain management program under the
Community Rating System (CRS) are now funded out of the new Stormwater Utility fund.

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$20,000 is requested for consulting and engineering services, along with a $15,180
carryforward to continue updates to the Energov permitting software.

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Per Council direction, the Building Division is proposing to purchase the second
vehicle it had leased when the lease expires in May 2027, for $15,670, via
transfer from the Land Acquisition Fund.

Public Works –
This account, together with the Parks and Recreation account, the Water Operations &
Maintenance Fund, and the new Stormwater Utility fund, supports the personnel, equipment,
vehicles, and activities of the Public Works Department. The Department’s 13 employees are
responsible for construction and maintenance of all Town-owned infrastructure, property, and
facilities. Out of the total General Fund, 8% supports the Public Works Department. Budget
highlights include:

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$63,750 is proposed for general maintenance of all town properties, facilities,
buildings, and grounds.

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$155,315 is being carried forward to this fiscal year and transferred to the new
Stormwater Utility Fund for construction of the Old Carriage Road stormwater
improvement project and design for the new stormwater retention pond at 54 and 58
South Turn Circle.

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Note that the department’s proposed budget has been reduced by $32,000 to purchase
a 2026 Ford Ranger this fiscal year instead of next, as authorized by the Town
Council through a transfer of appropriations (Res. No. 2026-14).

Parks & Recreation –
This account, along with the Historical Museum fund, supports the activities and services
provided by the Cultural Services Department. It also supports the activities of the Public Works
Department related to park maintenance. Together, the personnel, equipment, and services
provided by this account comprise 5% of the General Fund operating budget.

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$45,000 is proposed for repairs and maintenance of the Town’s parks, including mulch and
trail fill and playground repairs.

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$13,500 is proposed for arborist services and invasive species removal.

5

Resolution No. 2026-14
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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.
In all, $387,003 worth of projects and purchases are being carried forward to FY 26/27. The
complete list of carry-forward items is provided in Attachment 4. Highlights include:

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$45,528 in the General fund for the Fire Assessment feasibility study and for permitting
and financial software maintenance (EPL Assist).

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$167,760 in the Land Acquisition fund for the fire station site feasibility study and for
design and construction of Public Works Building B.

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$18,400 in the Economic Impact fund for permitting software upgrades.

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$155,315 (via transfer from Public Works) for construction of the Old Carriage Road
stormwater improvement project and design for the new stormwater retention pond at 54
and 58 South Turn Circle.

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.

Special Funds

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 and have been
audited, 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 were
adopted by interlocal agreement, per Resolution 2021-04. This change negatively affects landPage 10 of 21

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locked jurisdictions with no room for expansion such as Ponce Inlet and Daytona Beach Shores,
whose proportion will only decrease over time as new roads are built elsewhere. The Town’s rate
in FY 26 was 0.298%; after 8/31/26 it will be adjusted automatically each year based on the same
ratio calculation. The gas tax funds will continue to see declining revenue over time. 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.
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
This fund exists 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 as a savings account to respond to 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. The Town has now received 100%
of the $260,640 in eligible expenses for Hurricane Milton. 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 started in 2025 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 as needed throughout town in FY 26/27.

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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). As directed by the Town Council in July, the $15,000 to repair the
historical cistern at the Museum will also be paid from this account instead of from the General
Fund, as well as $20,100 to purchase holiday decorations and replace court and park equipment.
These activities will specifically be funded out of the $180,000 received through the cell tower
lease agreement extension and deposited in this account at the end of FY 24/25.
Community Center Fund – 145
This fund was established to support the operation and maintenance of the Community Center
property. 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 at the
Center. A General Fund transfer is proposed in the amount of $63,000 for FY 26/27, along with a
$2,850 transfer from reserves, to support utilities, insurance, miscellaneous repair, maintenance,
and equipment.
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 $68,207 from the General Fund is proposed to fund basic operations.
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 to construct Town Hall.
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, which has now been
audited. 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.

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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 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. Highlights for FY 26/27 include:
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$32,000 – continuation of fire station site feasibility study (carry-forward)
$40,400 – continuation of civil engineering site work for Public Works Building B.
$300,000 – construction of Public Works Building B and interior renovations (including
$95,360 carry-forward).
$15,670 – transfer to Building & Code Division to buy out leased vehicle.
$295,510 – transfer to Economic Impact Fund for 2nd payment of Quint apparatus, buyout
of Police vehicle lease, and replace SCBA equipment for the fire department.

Expenses from this fund do not affect the ad valorem millage rate, since they rely on a different
source of revenue. In all $767,280 will be used for purchases or transfers to offset expenses
elsewhere in the budget.
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. 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. 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.
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.). Like the
Public Safety Equipment Fund, it is a savings account and does not have its own source of revenue.
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.
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 has been audited and is ready for close-out at the end of the current fiscal year.

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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
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. For FY 26/27, only the $18,400
carry-forward for the Energov permit software upgrade is proposed.
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 $303,710 for CEI (construction engineering and inspection) services and $12,000
for Volusia County project management, for a total of $315,710. The necessary monies are
currently available in the reserve account for this Fund. Note that these funds budgeted for FY
26/27 include only those necessary to cover construction that fiscal year. Remaining funds needed
to cover construction the following year are available in the account reserves.
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 of the project was put out for bid in August, 2026 and
will be provided to the Town Council for approval in September 2026. Phase 1 by itself is expected
to take one to two years; $6,076,700 is proposed for FY 26/27, including $540,000 for technical
services during construction and $5,536,700 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 for one
replacement Public Works trucks, 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
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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)
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 interlocal
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 rates 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, with $122,000 going toward fire hydrant replacements,
water meters, and radio-read equipment prioritized by the Town Council, and the remainder used
for routine repair and maintenance.
Stormwater Utility Fund – 407
This is a new restricted fund for FY 26/27 to support the on-going 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. On July 16, 2026, the Town Council approved Ordinance No. 2026-02 to create the
stormwater utility, along with two separate resolutions establishing the non-ad valorem assessment
rates and the mitigation credit policy. On September 8, 2026, the Town Council approved the
Ponce Inlet assessment roll for all parcels via resolution, including the assessment rate per land
use type and any credits received. tax roll. The utility fund now includes, a portion of the personnel
costs and other operating expenses devoted for stormwater that were previously provided for in
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the General Fund (in Public Works and other departments). 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.
The fund is set to raise $507,938 in revenue for FY 26/27 (and reduce General Fund expenditures),
accounting for the mitigation credit program, early-pay discount, and county collection fee.
Additional funds are being transferred as carry-forwards from the General Fund and Land
Acquisition Fund. In addition to covering costs for staffing, pond and swale maintenance, the
Stormwater Utility Fund will also pay for the following:

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$20,000 for CRS consultant services to ensure the Town maintains its current Class 5
rating, which provides residents in a flood zone with a 25% discount for their flood
insurance and a 10% discount for all other properties. It will also help in the effort to
improve the Town’s CRS rating from a Class 5 to a Class 4; such a rating would among
the best in the nation and provide additional savings for property owners on flood
insurance.

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$17,875 carry-forward to complete engineering design of the new South Turn Circle
retention pond; and $183,600 to construct the pond. Note that the full construction cost is
estimated at between $200,000 to $300,000. After authorization from the Town Council
in August 226, Town staff applied for a grant through the Resilient Florida program to
help pay for up to 50% of the construction costs. If awarded, these fund would be
available no sooner than July 1, 2027.

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$137,400 is proposed to be carried forward for Phase 2 of the storm drain project on Old
Carriage Road, which involves the installation of an exfiltration drainage system at the
western end of the road.

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$30,000 is proposed to purchase a new 6-inch stormwater pump.

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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.
Summary
The budget for Fiscal Year 26/27 is balanced with a proposed millage rate of 6.23, which includes
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. At a 95%
collection rate, the proposed millage will produce $8,427,807 in ad valorem revenue, which is
$74,267 more than the current fiscal year. The Town’s current millage rate is 6.25 and the rolledback rate (RBR) is 6.1751. The proposed millage rate is 0.89% above RBR.
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.

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Legal Requirements
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:

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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.

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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.

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Anything higher than 10% above RBR must be approved by unanimous vote.
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
ultimately your direction as we go forward in this annual millage rate and budget adoption process.
Thank you.
Attachments:
1.
2.
3.
4.

Summary of the Town’s reserve funds (April, 2026)
Millage rate projected revenue calculations for FY 26/27
Impact of millage rate scenarios
Carry-forward budget requests

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RESOLUTION 2026-17

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A RESOLUTION OF THE TOWN OF PONCE INLET,
VOLUSIA COUNTY, FLORIDA ADOPTING THE
TENTATIVE MILLAGE RATE FOR THE LEVYING OF AD
VALOREM PROPERTY TAXES FOR MUNICIPAL
PURPOSES ON ALL TAXABLE PROPERTY WITHIN THE
TOWN FOR THE FISCAL YEAR BEGINNING OCTOBER 1,
2026 AND ENDING SEPTEMBER 30, 2027; STATING THE
PERCENTAGE BY WHICH THE MILLAGE TO BE LEVIED
IS ABOVE OR BELOW THE ROLLED BACK RATE;
PROVIDING FOR SEVERABILITY; PROVIDING FOR
CONFLICTING RESOLUTIONS; AND PROVIDING FOR
AN EFFECTIVE DATE.

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WHEREAS, Florida law requires the Town Council of the Town of Ponce Inlet, Florida,
to pass a resolution or ordinance establishing the tentative millage rate for levying ad valorem
property taxes for municipal purposes on all taxable property within the Town limits of the Town
of Ponce Inlet, Florida, for the fiscal year beginning October 1, 2026, and ending September 30,
2027; and

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WHEREAS, Florida law requires said resolution or ordinance to state the millage rate to
be levied, and also, to state the percentage by which the millage rate to be levied is above the
rolled-back rate as computed pursuant to Florida law; and

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WHEREAS, the Town Council of the Town of Ponce Inlet, Florida, has duly considered
the budgetary requirements of the Town and is now acting in accordance with the terms, provisions
and procedures contained in Section 200.065, Florida Statutes at this duly advertised public
hearing.

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NOW, THEREFORE, BE IT RESOLVED BY THE TOWN COUNCIL OF THE
TOWN OF PONCE INLET, FLORIDA:

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SECTION 1. ADOPTING THE TENTATIVE AD VALOREM PROPERTY TAX
MILLAGE RATE

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The tentative millage rate for the Fiscal Year commencing on October 1, 2026 through
September 30, 2027 is 6.23 mills, which equals $6.23 per $1,000 of assessed valuation for the
purpose of raising income in the sum of $8,427,807 at a 95% collection rate.

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SECTION 2. PERCENTAGE BY WHICH THE MILLAGE TO BE LEVIED IS
ABOVE OR BELOW THE ROLLED BACK RATE

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The percentage by which this millage rate to be levied is above the rolled-back rate of
6.1751 mills is 0.89%.

RESOLUTON 2026-17
PAGE 1 OF 2

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SECTION 3. SEVERABILITY
If any section, sentence, clause, or phrase of this Resolution is held to be invalid or
unconstitutional by any court of competent jurisdiction, that holding in no way affects the
remaining portions of this Resolution.

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SECTION 4. CONFLICTING RESOLUTIONS

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All Resolutions in conflict herewith are hereby repealed to the extent of such conflict.

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SECTION 5. EFFECTIVE DATE

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This Resolution shall become effective immediately upon adoption.

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It was moved by _________________ and seconded by _________________ that said
Resolution be adopted. A roll call vote of the Town Council on said motion resulted as follows:
Mayor Paritsky, Seat #1

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Councilmember Milano, Seat #2

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Councilmember White, Seat #3

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Councilmember Villanella, Seat #4

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Vice-Mayor Smith, Seat #5

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Passed this 16th day of September 2026.
Town of Ponce Inlet, Florida
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Lois A. Paritsky, Mayor
ATTEST:
______________________________
Kim Cherbano, CMC
Town Clerk

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RESOLUTON 2026-17
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ORDINANCE 2026-05

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AN ORDINANCE OF THE TOWN OF PONCE INLET,
FLORIDA INCORPORATING THE FINAL AUDITED
BUDGET FOR FISCAL YEAR 2024-2025 WHICH BEGAN
ON OCTOBER 1, 2024 AND ENDED ON SEPTEMBER 30,
2025; AMENDING THE BUDGET FOR FISCAL YEAR 20252026 WHICH BEGAN ON OCTOBER 1, 2025 AND ENDS ON
SEPTEMBER 30, 2026; ADOPTING THE BUDGET FOR
THE FISCAL YEAR 2026-2027 WHICH WILL BEGIN ON
OCTOBER 1, 2026 AND ENDS ON SEPTEMBER 30, 2027;
PROVIDING FOR SEVERABILITY; PROVIDING FOR
CONFLICTING ORDINANCES; AND PROVIDING FOR AN
EFFECTIVE DATE.

14
15

WHEREAS, the Fiscal Year 2024-2025 budget has been incorporated within to
correspond exactly to its audit, as presented to the Town Council on April 16, 2026; and

16
17
18
19

WHEREAS, an end-of-year review of the budget has been completed in consideration of
actual revenues and expenditures to date and the anticipated funding needs for the last weeks of
the current fiscal year 2025-2026, carrying forward certain projects which will not be completed
by fiscal year-end; and

20
21
22

WHEREAS, it has been determined by the Town Council of the Town of Ponce Inlet that
the proposed Fiscal Year 2026-2027 budget is necessary to provide essential services for the Town;
and

23
24

WHEREAS, the Town of Ponce Inlet has met all requirements of the Florida Statutes
related to the adoption of a millage rate for the fiscal year.

25
26

NOW, THEREFORE, BE IT ENACTED BY THE TOWN COUNCIL OF THE
TOWN OF PONCE INLET, FLORIDA:

27
28

SECTION 1. INCORPORATING THE FINAL AUDITED BUDGET FOR THE FISCAL
YEAR 2024-2025.

29
30
31

The Town’s auditors presented a complete financial audit for Fiscal Year 2024-2025 to the
Town Council on April 16, 2026, and this final audited budget has been incorporated into the
attachment and is hereby approved by the Town Council.

32

SECTION 2. AMENDING THE BUDGET FOR THE FISCAL YEAR 2025-2026.

33
34

An end-of-year amendment to the budget of Fiscal Year 2025-2026 in the amount and
manner set out in the attachment is hereby approved by the Town Council.

35
ORDINANCE 2026-05
PAGE 1 OF 3

36

SECTION 3. ADOPTING THE BUDGET FOR THE FISCAL YEAR 2026-2027.

37
38

The Town budget for the Fiscal Year 2026-2027 for the Town of Ponce Inlet, Florida set
forth in the attachment is hereby adopted.

39

SECTION 4. SEVERABILITY

40
41
42

If any section, sentence, clause or phrase of this Ordinance is held to be invalid or
unconstitutional by any court of competent jurisdiction, that holding in no way affects the
remaining portions of this Ordinance.

43

SECTION 5. CONFLICTING ORDINANCES

44
45
46
47
48
49

All ordinances in conflict herewith are hereby repealed to the extent of such conflict.
SECTION 6. EFFECTIVE DATE
This Ordinance shall become effective upon adoption.
It was moved by _______________ and seconded by _______________ that said
Ordinance be passed on first reading. A roll call vote of the Town Council on said motion resulted
as follows:

50

Mayor Paritsky, Seat #1

_____

51

Councilmember Milano, Seat #2

_____

52

Councilmember White, Seat #3

_____

53

Councilmember Villanella, Seat #4

_____

54

Vice-Mayor Smith, Seat #5

_____

55

Passed upon first reading this 16th day of September 2026.

56
57
58

It was moved by _______________ and seconded by _______________ that said
Ordinance be passed on second reading. A roll call vote of the Town Council on said motion
resulted as follows:

59

Mayor Paritsky, Seat #1

_____

60

Councilmember Milano, Seat #2

_____

61

Councilmember White, Seat #3

_____

62

Councilmember Villanella, Seat #4

_____

63

Vice-Mayor Smith, Seat #5

_____

64

Passed and adopted upon second reading this 30th day of September 2026.
ORDINANCE 2026-05
PAGE 2 OF 3

65
66
67
68
69
70
71
72
73
74
75
76
77

Town of Ponce Inlet, Florida
_________________________
Lois A. Paritsky, Mayor
ATTEST:
______________________________
Kim Cherbano, CMC
Town Clerk

ORDINANCE 2026-05
PAGE 3 OF 3

TOWN OF PONCE INLET
FISCAL YEAR 2026/2027
BUDGET

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

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

8,527,807
406,000
427,225
107,400
18,500
851,975
281,465
92,586
200,843
71,396
10,985,197

77.63%
3.70%
3.89%
0.98%
0.17%
7.76%
2.56%
0.84%
1.83%
0.65%
100.00%

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

369,399
1,271,387
207,500
424,999
638,281
2,528,130
3,110,559
1,023,755
818,825
592,362
10,985,197

3.36%
11.57%
1.89%
3.87%
5.81%
23.01%
28.32%
9.32%
7.45%
5.39%
100.00%

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
1,400
10,000
20,000
118,100
65,850
68,607
1,000
767,280
295,510
18,400
315,710
6,076,700
2,061,218
165,000
531,000
1,304,274
23,594
62,000
746,853
12,736,195

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

Special Funds:

2

GENERAL FUND REVENUE CHART

Misc: Grants & Reimbursements,
$92,586 , 1%
Interest Earnings, $281,465 , 2%

Reserves, $200,843 , 2%
Transfers In,
$71,396 , 1%

Ad Valorem

Licenses, Permits, & Fees, $851,975 , 8%
Fines & Forfeitures, $18,500 , 0%

Sales & Use Taxes

Intergovernmental Revenue,
$107,400 , 1%
Charges for Services
Charges for Services,
$427,225 , 4%
Intergovernmental Revenue
Sales & Use Taxes,
$406,000 , 4%

Fines & Forfeitures

Licenses, Permits, & Fees
Ad Valorem, $8,527,807 , 77%
Interest Earnings

Misc: Grants & Reimbursements

Reserves

Transfers In

GENERAL FUND REVENUE CHART

3

GENERAL FUND EXPENDITURE CHART

Parks & Recreation, $592,362 , 5%

Legislative (includes $146,207 transfers
out), $369,399 , 3%

Public Works,
$818,825 , 8%

Administration ,
$1,271,387 , 12%
Legal, $207,500 , 2%
Legislative (includes $146,207 transfers out)
Planning & Zoning,
$424,999 , 4%

Building & Code,
$1,023,755 , 9%

Information Technology,
$638,281 , 6%

Administration
Legal
Planning & Zoning
Information Technology
Police
Fire

Fire , $3,110,559 , 28%
Police, $2,528,130 , 23%

Building & Code
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

8,174,717

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

-

-

-

35,000

-

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

8,427,807 Estimated millage rate of 6.2300 at 95%.

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; Bulletproof Vest Program

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

STATE OTHER TRANSPORTATION - FUEL
TAX REIMBURSEMENT

001-0000-342-1000 SERVICE CHARGE - POLICE OVERTIME
001-0000-342-1100

LAW ENFORCEMENT - MARINE SCIENCE
CENTER

001-0000-342-5000 FIRE BUSINESS LICENSE FEES

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

207,000

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

2,122

3,000

3,000

3,000

3,000

2,100 Outside details & assistance during special events

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

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

248,000

245,500 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

51,000

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

6,300

6,300

6,300

6,300

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.
Carryovers from FY25/26: Tyler EPL Assist - $19,018; Tyler
Budget Transparency Software - $2,135; Phase 1 Fire
200,843 Assessment Study -$24,375; Old Carriage Rd. stormwater project $137,440; Stormwater Design of 54 & 58 South Turn Circle $17,875

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

6,340

586 Misc unanticipated revenues
- Ponce Inlet only hosts this event every three (3) years

PRIOR YEAR PROJECTS - RE-ALLOCATED
001-0000-380-0000
FROM RESERVES

-

168,922

168,922

168,922

168,922

001-0000-381-9000 TRANSFER FROM RESERVES

-

-

-

90,000

120,000

-

001-0000-381-9145 TRANSFER FROM COMMUNITY CENTER

15,610

-

-

-

-

-

001-0000-381-9146 TRANSFER FROM MUSEUM

12,060

-

-

-

-

001-0000-381-9305

TRANSFER FROM CAPITAL FIRE
EQUIPMENT FUND

-

-

-

-

-

001-0000-381-9307

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%).

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
001-0000-381-9302
FUND (302)

Comments

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

TRANSFER FROM ECOMONIC IMPACT
FUND

61,000

-

-

-

-

-

001-0000-382-0000 TRANSFER FROM ENTERPRISE FUNDS

14,300

34,820

34,820

34,820

34,820

30,726

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

35,005

25,000

25,000

25,000

25,000

25,000 Estimated for IT Expenses

TOTAL GENERAL FUND REVENUES

10,892,608

10,845,122

10,845,122

10,935,122

10,965,122

10,985,197

TOTAL GENERAL FUND EXPENSES

10,892,608

10,845,122

10,845,122

10,935,122

10,965,122

10,985,197

001-0000-381-9310

GENERAL FUND REVENUES

Estimated transfer of surplus revenue for admin costs from
sewer.

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

1,695 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

11,780 Charges for utilities

001-0011-511-4500

INSURANCE - GENERAL

79,474

80,100

80,100

80,100

79,300

67,555 Department share of General Insurance Package

001-0011-511-4700

PRINTING & BINDING

206

365

365

365

565

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

9,400

001-0011-511-5100

OFFICE SUPPLIES

1,885

1,453

1,453

1,453

2,653

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 Florida League of Cities 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
FINAL
24/25
ACCOUNT NUMBER

ACCOUNT NAME

001-0011-511-8220

DONATION - MISC REQUESTS

001-0011-511-9008

TRANSFER TO DISASTER
RECOVERY FUND (008)

001-0011-511-9145

ADOPTED
25/26

750

CURRENT
25/26

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

68,207

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

369,399

LEGISLATIVE

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

296,673

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

71,060

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

6,600

001-0013-513-3100

PROFESSIONAL SERVICES

29,190

18,000

13,020

22,020

19,933

15,200 Finance, grants, investment, and HR Services

001-0013-513-3160

PROFESSIONAL SERV - NEW SOFTWARE

-

-

-

-

3,150

8,135

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

625

001-0013-513-3410

CONTRACTUAL SERVICES - RECORDS
STORAGE

3,167

3,600

3,600

3,600

4,215

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

7,901

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

11,112

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

3,385 Department share of Worker's Comp Ins
-

Budget Transparency Software, includes $2,135
carryforward

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

5,245 Postage

001-0013-513-4300

UTILITY SERVICES

8,734

12,780

12,780

12,780

12,650

11,868 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

3,800

2,600 Employee recognition, 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

711

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

3,250 Miscellaneous office supplies

001-0013-513-5200

OPERATING SUPPLIES

5,836

5,000

5,000

5,000

6,000

5,000 Miscellaneous operating supplies

001-0013-513-5250

NON-CAPITALIZED EQUIPMENT

1,045

2,000

500

500

515

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

9,215

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

9,655 Department share of General Insurance Package
-

5,000 Election expenses

1,000 Office furniture

2,000 Education Reimbursements
1,271,387

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

30,000 Employment Law Attorney

160,511

205,000

205,000

205,000

205,000

TOTAL

LEGAL

170,000 General Representation & Litigation
Code Enforcement Special Magistrate
Attorney

207,500

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
5%); Principal Planner - 95% (split with Stormwater 5%)

001-0015-515-1100

EXECUTIVE SALARIES

143,886

148,019

150,930

150,930

150,930

153,673

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

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

3,385 Division share of Worker's Comp Ins

001-0015-515-3100

PROFESSIONAL SERVICES

26,534

81,505

81,505

87,180

87,180

23,838 Consulting & Engineering Services; Carryforward EPL Assist - $3,838

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

001-0015-515-3410
001-0015-515-3420

CONTRACTUAL SERVICES - RECORDS
STORAGE
CONTRACTUAL SERVICES - RECORDS
SCANNING

001-0015-515-4000

TRAVEL AND PER DIEM

2,241

6,965

3,965

1,365

1,365

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

1,450

1,280 Postage

001-0015-515-4300

UTILITY SERVICES

8,734

12,780

12,780

12,780

12,780

11,780 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

450

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
9,655 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

1,750

1,750

1,250

001-0015-515-5250

NON-CAPITAL EQUIPMENT

-

750

750

875

2,628

750

001-0015-515-5400

BOOKS, PUBLICATIONS,
SUBSCRIPTIONS, & MEMBERSHIPS

3,094

5,395

5,395

5,195

3,442

5,365 Professional memberships & subscriptions

001-0015-515-5500

TRAINING

2,337

12,475

11,382

8,182

8,182

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
TOTALS

Replacement of new Town shirts, safety boots for Town Employees

170,000

-

-

-

-

-

551,800

480,371

480,371

461,336

461,336

424,999

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

1,695 Department share of Worker's Comp Ins

001-0016-516-3100

PROFESSIONAL SERVICES

13,958

14,000

22,100

22,100

18,100

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

230,900

215,050

001-0016-516-3455

CONTRACTUAL SERVICES - AXON

12,111

12,600

12,600

12,600

12,200

001-0016-516-4000

TRAVEL AND PER DIEM

2,826

2,500

2,500

2,500

100

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

58,300

46,450

INFORMATION TECHNOLOGY

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

234,725 All contractual technology services utilized by all Town departments.

1,000

Specific contractual technologies for Axon body cameras and tasers
plus cloud storage maintenance and support.

2,500 Travel & per diem for professional training

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

12,000

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

12,870 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

-

001-0016-516-5200

OPERATING SUPPLIES

2,921

3,000

3,000

3,000

2,000

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

49,344

64,794

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

1,300

1,400 Professional memberships and subscriptions

001-0016-516-5500

TRAINING

13,181

5,450

5,450

5,450

3,450

4,950 Professional training for IT staff

001-0016-516-6450

MACHINERY AND EQUIPMENT TECHNOLOGY

3,006

32,000

7,256

7,256

25,556

-

666,659

698,250

698,250

685,867

685,867

638,281

TOTALS

INFORMATION TECHNOLOGY

200 General office supplies

17

POLICE
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
245,599 Police Chief & Police Lieutenant

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

932,511

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

432,400

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

001-0021-521-2301

HEALTH INSURANCE

109,610

152,915

152,915

132,915

116,769

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

35,515 Department share of Worker's Comp Ins

001-0021-521-3100

PROFESSIONAL SERVICES

3,406

3,000

3,000

3,000

2,160

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

710

795 Fleet Maintenance Fee - Enterprise

001-0021-521-4000

TRAVEL AND PER DIEM

10,947

11,000

11,000

11,000

9,672

POLICE

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

FINAL
24/25
ACCOUNT NAME
AUTO ALLOWANCE LAW ENFORCEMENT
INCENTIVE

ADOPTED
25/26

CURRENT
25/26

MID-YEAR
AMENDED
25/26

AMENDED
25/26

PROPOSED
26/27
Comments

20,925

25,350

25,350

25,350

25,350

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

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

62,250

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

82,203

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

25,100

30,100

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

8,300

8,300

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

6,815

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

28,200

27,385

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 Reimbursement for continuing education

001-0021-521-6400

MACHINERY AND EQUIPMENT

-

-

-

-

-

11,000 LPR camera replacement

001-0021-521-6470

MACHINERY AND EQUIPMENT - VEHICLES

11,180

-

-

-

-

-

TOTALS

2,036,627

2,350,922

2,350,922

2,342,397

2,309,897

2,528,130

POLICE

Annual lease for 4 existing vehicles, 7 months for 1
64,305 vehicle (buy-out in May 2027) & 1 replacement vehicle;
Postage machine lease
Changed to the Everbridge program, which is being
funded by Volusia County.
70,775 Department share of general insurance package
Misc. equipment repairs, LPR repairs, noise meter
calibrations, 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, Edgewater Animal Shelter
charges

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

226,330 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

31,000

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

216,200

170,000 Shift coverages to maintain 24/7 operations

001-0022-522-1410

OVERTIME - TRAINING

3,663

8,000

8,000

8,000

4,443

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
001-0000-335-2100
$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

135,914

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

140,827

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

65,950 Department share of Worker's Comp Ins

001-0022-522-3100

PROFESSIONAL SERVICES

34,375

001-0022-522-3400

CONTRACTUAL SERVICES - FIRE
ALARM

001-0022-522-3401

CONTRACTUAL SERVICES - MEDICAL

001-0022-522-3403

CONTRACTUAL SERVICES PROMOTIONAL SERVICE

-

-

-

-

32,500

506

400

840

840

840

9,214

12,000

12,000

12,000

12,000

13,000

-

-

-

-

-

-

FIRE

Carryover Phase 1 Fire Assessment Study - $24,375;
Phase 2 - Fire Assessment Study - $10,000

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

2,465

2,465

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

68,075

68,075

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

37,549

31,000

001-0022-522-4640

RADIO- REPAIR & MAINTENANCE

3,723

4,000

4,000

4,000

3,955

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

4,045

5,000

001-0022-522-5100

OFFICE SUPPLIES

1,116

1,300

1,300

1,300

1,287

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

8,829

8,842

71,000

001-0022-522-5230

OPERATING SUPPLIES - MEDICAL

20,416

24,000

24,000

24,000

21,400

26,000 Medical supplies

001-0022-522-5250

NON-CAPITAL EQUIPMENT

40,026

7,000

6,365

6,365

7,665

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 & subscriptions

FIRE

Changed to the Everbridge program, which is being funded
by Volusia County
Department share of general insurance package, Firefighter
59,780
cancer policy
-

Preventative maintenance and repair for all department
vehicles.
Annual maintenance and misc. repairs, update current
14,000
radios
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

ADOPTED
25/26

CURRENT
25/26

MID-YEAR
AMENDED
25/26

AMENDED
25/26

4,510

6,000

6,000

6,000

3,800

7,000 Professional training for FD Staff

-

2,000

2,000

2,000

2,000

4,500 Tuition for FD employees

-

-

6,000

32,000

FINAL
24/25

ACCOUNT NAME

PROPOSED
26/27

001-0022-522-5500

TRAINING

001-0022-522-5520

TRAINING - TUITION
REIMBURSEMENT

001-0022-522-6400

MACHINERY AND EQUIPMENT

36,437

001-0022-522-9305

TRANSFER TO PUBLIC SAFETY
EQUIPMENT FUND (305)

35,000

-

-

-

-

-

2,667,309

2,826,655

2,826,655

2,836,680

2,895,180

3,110,559

TOTALS

FIRE

Comments

-

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

-

-

-

-

-

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

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

1,695 Division share of Worker's Comp Ins

001-0024-524-2450

WORKERS' COMP - BUILDING

2,377

2,873

2,873

2,873

2,873

3,385 Division share of Worker's Comp Ins

001-0024-524-3100

PROFESSIONAL SERVICES

33,226

74,695

61,695

80,443

80,443

30,180 Consultant and Engineer fees; Carryforward EPL Assist - $15,180

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

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
3,000 Estimated overtime for Building personnel

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

1,129

1,129

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

8,800

8,800

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

11,780 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

16,085 Division share of general insurance package

001-0024-524-4600

REPAIR & MAINTENANCE

1,583

300

300

300

-

001-0024-524-4610

REPAIR AND MAINTENANCE - VEHICLE

3,681

4,000

4,000

4,000

4,000

001-0024-524-4700

PRINTING AND BINDING

440

1,000

1,000

1,000

345

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

3,150

3,450

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

4,092

4,092

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

8,106

8,106

12,750 Professional training for code enforcement staff

001-0024-524-5515

TRAINING - BUILDING

6,493

22,185

22,185

12,585

13,240

17,670 Professional training for building department staff

001-0024-524-5520

TRAINING - TUITION REIMBURSEMENT

2,000

2,000

-

-

-

-

-

-

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

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
4,000 General repair & maintenance for dept vehicles
1,000 Office forms and business cards

750

4,000 Reimbursement for continuing education
15,670 Buy-out leased vehicle (May 2027)
1,023,755

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

145,405

140,643

- Budgeted in new stormwater Fund 407

18,320

20,000

20,000

16,000

16,000

Budgeted in new stormwater Fund 407

-

-

-

-

762

001-0039-538-4600

STORMWATER MAINTENANCE

001-0038-538-74900

OTHER CHARGES & OBLIGATIONS

001-0039-539-1100

EXECUTIVE SALARIES

25,809

26,185

26,185

26,185

19,588

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

001-0039-539-1200

REGULAR SALARIES

141,096

173,849

181,093

166,465

159,309

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

001-0039-539-1400

OVERTIME

8,091

10,020

10,020

10,020

7,520

10,045

001-0039-539-1402

OVERTIME - PW BILLABLE

400

400

400

400

400

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

15,093

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

32,566

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)

72

86

86

86

86

153

001-0039-539-2400

WORKERS COMP

20,776

24,421

24,421

24,421

24,421

28,750 Department share of Worker's Comp Ins

001-0039-539-3100

PROFESSIONAL SERVICES

1,614

10,000

7,600

5,200

5,200

10,000 Miscellaneous studies as needed

-

-

-

5,600

5,600

- Townwide Janitorial Services

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

2,400

5,000 Professional tree trimming

001-0039-539-3400
001-0039-539-3420
001-0039-539-3430
001-0039-539-3440

CONTRACTUAL SERVICES JANITORIAL
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

2,500 Temporary help for projects

001-0039-539-3480

CONTRACTUAL SERVICES - FLEET

576

475

475

475

525

001-0039-539-4000

TRAVEL & PER DIEM

75

3,000

3,000

3,000

2,400

2,500 Travel & per diem for professional training

001-0039-539-4020

AUTO ALLOWANCE

1,950

1,950

1,950

1,950

1,201

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

5,550

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

19,920 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

84,651

85,351

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

3,200

5,625 50% of PW truck repairs

6,078

12,000

12,000

12,000

10,100

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

1,525

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

27,000

27,000

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

13,300

14,700

12,700

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

-

001-0039-539-6400

MACHINERY AND EQUIPMENT

195,916

147,500

147,500

177,400

192,000

-

-

-

-

-

32,000

-

-

-

-

-

-

155,315

001-0039-539-6470
001-0039-539-9407

MACHINERY AND EQUIPMENT VEHICLES
TRANSFER TO STORMWATER FUND
- 407

001-0039-541-4300

UTILITY SERVICE - STREET LIGHTS

24,838

28,250

28,250

28,250

30,850

001-0039-541-4600

REPAIR & MAINTENANCE - ROW

19,885

36,000

36,000

34,000

33,000

001-0039-541-5300

ROAD MATERIALS/SUPPLIES - ROW

19,489

26,000

26,000

19,000

13,000

TOTALS

931,079

948,535

948,535

1,026,357

1,030,357

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.

Transfer to Stormwater Fund for Old Carriage Rd Stormwater Project - $137,440
and Stormwater Design for 54 & 58 South Turn Circle - $17,875

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
21,000
material for grading, fill dirt
818,825
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

10,450

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

29,035 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

22,490 Department share of general insurance package

001-0072-572-4600

REPAIR AND MAINTENANCE

47,850

63,300

45,870

45,870

45,655

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)

1,695 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

5,434

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

6,490

6,955

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 staff

001-0072-572-6200

BUILDING IMPROVEMENTS

-

37,000

-

-

-

-

001-0072-572-6300

IMPROVEMENTS OTHER THAN
BUILDING

58,212

26,455

62,479

60,379

60,379

-

001-0072-572-6400

MACHINE & EQUIPMENT

-

9,577

20,464

20,464

20,464

-

589,452

651,423

651,423

651,423

651,423

592,362

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

48,000

002-0000-381-9000

TRANSFER FROM RESERVES

24,110

29,700

29,700

29,700

37,000

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

TOTAL

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

-

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

003-0000-312-4200

2ND LOCAL OPTION FUEL TAX - .05
NEW

44,838

42,100

42,100

42,100

35,500

35,000

003-0000-361-1000

INTEREST

2,948

2,500

2,500

2,500

1,500

1,200

003-0000-381-9000

TRANSFER FROM RESERVES

-

-

-

-

-

-

47,786

44,600

44,600

44,600

37,000

36,200

ADOPTED
25/26

CURRENT
25/26

MID-YEAR
AMENDED
25/26

AMENDED
25/26

PROPOSED
26/27

TOTAL

ACCOUNT NUMBER
EXPENDITURES

ACCOUNT NAME

FINAL
24/25

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

30,000

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

37,000

36,200

LOCAL OPTION GAS TAX .05
FUND 003

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

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

Comments

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

470

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

005-0000-366-1000

DONATIONS - FIRE

560

1,200

1,200

1,200

300

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

-

-

-

235

2,360

2,700

2,700

2,700

1,005

1,400

ADOPTED
25/26

CURRENT
25/26

MID-YEAR
AMENDED
25/26

AMENDED
25/26

PROPOSED
26/27

402

200

700

700

700

800

1,601

1,200

1,200

1,200

305

600

FINAL
24/25

ACCOUNT NUMBER
EXPENDITURES

ACCOUNT NAME

005-0005-599-4810

PROMOTIONAL ACTIVITIES - POLICE

005-0005-599-4820

PROMOTIONAL ACTIVITIES - FIRE

005-0005-599-4840

PROMOTIONAL ACTIVITIES CHRISTMAS PARADE

-

-

-

-

-

-

005-0005-599-4850

PROMOTIONAL ACTIVITIES PLANNING

-

-

-

-

-

-

005-0005-599-4860

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

2,360

2,700

2,700

2,700

1,005

1,400

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

-

-

-

1,825

-

TOTAL

105,497

-

-

1,825

-

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

007-0007-525-4401
007-0007-525-4600
007-0007-525-4610
007-0007-525-4925

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

-

-

-

1,825

-

-

-

-

105,497

-

007-0007-525-3409
007-004-525-3410
007-0007-525-3415

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

-

-

-

-

1,825

-

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

8,078

-

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

-

-

-

1,825

-

13,000

-

-

-

-

-

371,059

27,960

27,960

27,960

9,903

-

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

TOTAL

178,012

27,960

27,960

27,960

9,903

371,059

27,960

27,960

27,960

9,903

DISASTER RECOVERY
FUND 008

COMMENTS

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

COMMENTS

Hurricane Milton FEMA Reimbursements Received $23,970 in October 2025, after FY25/26
budget adopted. Remaining reimbusement funds
were received this fiscal year. All reimbursements
are geing directed to reserves for this fund.
-

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

3,500

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

3,500

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

2,100

141-0141-572-6300

IMPROVEMENTS OTHER THAN
BUILDINGS

-

-

-

-

-

-

141-0141-572-9100

TRANSFER TO RESERVES

10,200

12,000

12,000

12,000

1,400

-

18,200

16,000

16,000

16,000

3,500

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

1,662

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

12,638

14,000

TOTAL

15,000

15,000

15,000

15,000

14,300

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

14,300

-

-

-

-

-

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

14,300

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

2,500

3,100

180,000

-

-

-

-

-

-

20,000

20,000

20,000

18,832

115,000

182,087

23,000

23,000

23,000

21,332

118,100

ADOPTED
25/26

CURRENT
25/26

MID-YEAR
AMENDED
25/26

AMENDED
25/26

PROPOSED
26/27

FINAL
24/25

FINAL
24/25

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

144-0144-572-4600

REPAIR & MAINTENANCE

-

-

7,500

7,500

7,500

15,000 Repair Cistern

144-0144-572-5250

NON-CAPITAL EQUIPMENT

-

500

3,500

5,332

5,332

20,100

Town holiday decorations; replacement of court and
park equipment

144-0144-572-6300

IMPROVEMENTS OTHER THAN
BUILDING

-

20,000

9,500

7,668

6,000

83,000

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

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

21,332

118,100

PARKS AND RECREATION
FUND 144

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

65,850

ADOPTED
25/26

CURRENT
25/26

MID-YEAR
AMENDED
25/26

AMENDED
25/26

PROPOSED
26/27

FINAL
24/25

Comments

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

14,333

12,095 Community Center property insurance

145-0145-572-4600

REPAIR & MAINTENANCE

19,105

10,000

10,000

10,000

12,500

21,150 Miscellaneous repair & Maintenance

145-0145-572-5250

NON CAPITAL EQUIPMENT

-

-

1,100

1,100

1,050

5,975 Miscellaneous non-capital equipment

145-0145-572-6200

BUILDING IMPROVEMENTS

14,090

18,000

16,900

16,900

16,305

145-0145-572-6400

MACHINERY & EQUIPMENT

-

12,000

12,000

12,000

8,500

145-0145-572-9101

TRANSFER TO GENERAL FUND

15,610

-

-

-

-

145-0145-572-9100

TRANSFER TO RESERVES
TOTAL

980

-

-

-

1,797

74,280

65,605

65,605

65,605

65,605

COMMUNITY CENTER
FUND 145

14,950 Miscellaneous Machinery & Equipment
-

65,850

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
25/26

PROPOSED
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
TOTAL

ACCOUNT NUMBER
EXPENSES

ACCOUNT NAME

68,207 Transfer from General Fund
- FY 25/26 fund balance $43,103 per audit of FY 24/25

-

6,084

6,084

6,084

6,084

114,560

71,205

71,205

71,205

71,205

68,607

ADOPTED
25/26

CURRENT
25/26

MID-YEAR
AMENDED
25/26

AMENDED
25/26

PROPOSED
26/27

20,364

20,888

22,347

22,347

22,347

24,519

197

422

422

422

422

495

FINAL
24/25

Comments

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

1,050

3,500 Arborist services for historic tree

146-0146-573-3400

CONTRACTUAL SERVICES

1,917

3,300

3,300

2,300

2,300

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

146-0146-573-4000

TRAVEL AND PER DIEM

-

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

6,515 Museum property insurance

HISTORICAL MUSEUM
FUND 146

1,695 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

146-0146-573-4600

REPAIR & MAINTENANCE

7,236

7,500

7,500

5,300

6,190

-

146-0146-573-4700

PRINTING & BINDING

18

200

200

200

80

600

146-0146-573-4810

PROMOTIONAL ACTIVITIES - CULTURAL
CLASSES

178

600

600

600

210

600

146-0146-573-4900

OTHER CHARGES AND OBLIGATIONS

-

-

-

-

20

-

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

8,200

8,200

2,800

146-0146-573-5400

BOOKS, PUBLICATIONS, SUBSCRIPTIONS, &
MEMBERSHIPS

411

500

500

500

300

550

146-0146-573-5500

TRAINING

600

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)

12,060

-

-

-

-

-

114,560

71,205

71,205

71,205

71,205

68,607

TOTAL

HISTORICAL MUSEUM
FUND 146

6,735 Flood insurance for 3 structures on this property

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

-

-

-

-

-

156,586

156,585

156,585

156,585

156,585

-

TOTAL

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 final year of this loan (20th out of 20)

41

DEBT SERVICE - TOWN HALL
FUND 203

ACCOUNT NUMBER
REVENUES

ACCOUNT NAME

FINAL
24/25

ADOPTED
25/26

203-0000-381-2000 TRANSFER FROM RESERVES
203-0000-381-8302

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

TRANSFER 302 - LAND ACQ
FUND
TOTAL

ACCOUNT NAME
DEBT SERVICE - PRINCIPAL
DEBT SERVICE - INTEREST

CURRENT
25/26

-

MID-YEAR
AMENDED
25/26

AMENDED
25/26

-

822

327,947
-

ADOPTED
25/26

CURRENT
25/26

822

-

MID-YEAR
AMENDED
25/26

AMENDED
25/26

PROPOSED
26/27

315,000

-

12,947

-

-

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

822

TRANSFER TO RESERVES
TOTAL

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

-

TRANSFER TO LAND
203-0203-517-9302 ACQUISITON FUND (302)
203-0203-517-9100

Comments

-

327,947

FINAL
24/25

PROPOSED
26/27

327,947

-

-

-

-

-

-

822

-

DEBT SERVICE - TOWN HALL
FUND 203

42

LAND ACQUISITION
FUND 302

ACCOUNT NAME

ADOPTED
25/26

CURRENT
25/26

MID-YEAR
AMENDED
25/26

AMENDED
25/26

490,923

488,100

488,100

488,100

470,000

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

3,000

2,300

-

157,460

157,460

157,460

157,460

167,760

-

-

-

-

822

-

-

101,750

451,750

451,750

451,750

561,718

817,360

1,167,360

1,167,360

1,148,282

767,280

ADOPTED
25/26

CURRENT
25/26

MID-YEAR
AMENDED
25/26

AMENDED
25/26

PROPOSED
26/27

FINAL
24/25

PROPOSED
26/27

Comments

REVENUES
302-0000-314-1000
302-0000-314-8000
302-0000-323-7000
302-0000-361-1000
302-0000-380-0000
302-0000-381-8203
302-0000-381-9000

ACCOUNT NUMBER
EXPENSES

UTILITY SERVICE TAX ELECTRICITY
UTILITY SERVICE TAX PROPANE
FRANCHISE FEE - SOLID
WASTE
INTEREST
PRIOR YEAR PROJECTS - REALLOCATED FROM
RESERVES
TRANSFER FROM DEBT
SERVICE (203)
TRANSFER FROM
RESERVES
TOTAL

FINAL
24/25
ACCOUNT NAME

Franchise on commercial haulers, roll offs doing
business within town

Fire Feasibility Study - $32,000; Civil Engineering
Building B - $40,400; Building B Construction - $95,360;

23,720 FY 25/26 fund balance $768,411 per audit of FY 24/25

Comments

302-0302-519-3100

PROFESSIONAL SERVICES

2,500

90,000

61,000

61,000

-

302-0302-522-3100

PROFESSIONAL SERVICESFIRE DEPT

-

-

47,000

47,000

15,000

32,000

Carryforward - Fire Feasibility Study

302-0302-539-3100

PROFESSIONAL SERVICESPUBLIC WORKS

-

-

-

-

16,405

40,400

Carryforward - Civil Engineering for Building B

302-0302-539-4400

RENTALS & LEASES

3,258

-

4,100

4,100

5,100

-

302-0302-539-4600

REPAIR & MAINTENANCE

3,500

-

-

-

-

-

302-0302-519-4900

OTHER CHARGES &
OBLIGATIONS

-

-

-

-

-

100

302-0302-519-6100

LAND ACQUISITION

-

360,000

710,000

710,000

709,523

-

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

16,350

-

302-0302-539-6400

MACHINERY & EQUIPMENT

92,500

-

-

-

-

-

302-0302-539-6470

MACHINERY & EQUIPMENT VEHICLES

-

-

-

20,450

20,036

-

302-0302-519-9100

TRANSFER TO RESERVES

123,763

-

-

-

155,418

-

LAND ACQUISITION
FUND 302

Property Taxes - 54 South Turn Circle (will be exempt
for 2027)

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

43

LAND ACQUISITION
FUND 302

302-0302-519-9101

302-0302-519-9305

302-0302-519-9123
302-0302-519-9407

Fund Balance 21/22
Fund Balance 22/23
Fund Balance 23/24
Fund Balance 24/25
Fund Balance 25/26
Fund Balance 26/27

ACCOUNT NAME
TRANSFER TO GENERAL
FUND
TRANSFER TO PUBLIC
SAFETY EQUIPMENT FUND
(305)
TRANSFER TO DEBT
SERVICE - 203 FUND
TRANSFER TO
STORMWATER UTILITY FUND
- 407
TOTAL
$
$
$
$
$
$

FINAL
24/25

ADOPTED
25/26

MID-YEAR
AMENDED
25/26

CURRENT
25/26

AMENDED
25/26

PROPOSED
26/27

-

-

-

-

-

-

230,900

230,900

210,450

210,450

327,947

-

-

-

-

-

-

-

-

-

-

83,600

561,718
-

817,360
-

1,167,360

1,167,360

1,148,282
-

767,280
-

Comments

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)

Transfer for Resilient FL Grant Match for South Turn
Stormwater Project

302,799
464,358
439,546
644,648
768,411
314,619

LAND ACQUISITION
FUND 302

44

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

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

210,450

295,510

22,565

20,000

20,000

20,000

20,000

-

57,565

309,880

309,880

309,880

289,430

295,510

ADOPTED
25/26

CURRENT
25/26

MID-YEAR
AMENDED
25/26

AMENDED
25/26

PROPOSED
26/27

305-0000-381-9000

TRANSFER FROM RESERVES

Comments

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

FINAL
24/25

ACCOUNT NUMBER
EXPENSES
305-0305-522-7100

DEBT SERVICE - PRINCIPAL

-

160,322

160,322

160,322

160,322

166,607

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

305-0305-522-7200

DEBT SERVICE - INTEREST

-

49,517

49,517

49,517

49,517

43,233

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

47,166

-

-

-

-

-

305-0305-522-5250

ACCOUNT NAME

NON-CAPITAL EQUIPMENT

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

20,036

-

305-0305-522-9101

TRANSFER TO GENERAL
FUND

-

-

-

-

-

-

305-0305-522-9100

TRANSFER TO RESERVES

-

161

161

161

575

-

57,565

309,880

309,880

309,880

289,430

295,510

TOTAL

PUBLIC SAFETY EQUIPMENT
FUND 305

45

CAPITAL FACILITY MAINTENANCE AND EQUIPMENT
FUND 307

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

307-0000-381-8001

TRANSFER FROM GENERAL
FUND

-

-

307-0000-381-9310

TRANSFER FROM ECONOMIC
IMPACT FUND (310)

-

25,000

25,000

25,000

12,500

-

307-0000-381-9000

TRANSFER FROM RESERVES

-

23,000

23,000

23,000

33,035

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

TOTAL

-

48,000

48,000

48,000

45,535

-

ADOPTED
25/26

CURRENT
25/26

MID-YEAR
AMENDED
25/26

AMENDED
25/26

PROPOSED
26/27

ACCOUNT NUMBER
EXPENSES

ACCOUNT NAME

FINAL
24/25

307-0307-539-5250

NON-CAPITAL

-

-

-

3,835

3,835

-

307-0307-539-6400

MACHINERY AND EQUIPMENT

-

48,000

48,000

44,165

41,700

-

307-0307-526-9101

TRANSFER TO GENERAL FUND

-

-

-

-

-

-

307-0307-539-9100

TRANSFER TO RESERVES

-

-

-

-

-

-

-

48,000

48,000

48,000

45,535

-

TOTAL

CAPITAL FACILITY MAINTENANCE AND EQUIPMENT
FUND 307

Comments

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

46

PONCE DE LEON CIRCLE SEWER PROJECT
FUND 309

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

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

-

-

-

CURRENT
25/26

MID-YEAR
AMENDED
25/26

AMENDED
25/26

PROPOSED
26/27

309-0000-334-3500

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

ACCOUNT NUMBER
EXPENSES

ACCOUNT NAME

FINAL
24/25

-

ADOPTED
25/26

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

47

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

-

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

136,083

57,850

57,850

57,850

45,350

18,400

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

18,400 EnerGov Software Conversion - $18,400
- FY 25/26 fund balance $46,715 per audit FY 24/25

310-0310-516-3450

CONTRACTUAL SERVICES - ENERGOV

-

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

-

-

-

-

18,400

-

TOTAL

136,083

57,850

57,850

57,850

45,350

18,400

ECONOMIC IMPACT
FUND 310

Comments

Comments

18,400 EnerGov Software Conversion carryover - $18,400

48

S PENINSULA DR SIDEWALK (GRANT MATCH)
FUND 311

FINAL
24/25

ADOPTED
25/26

MID-YEAR
AMENDED
25/26

CURRENT
25/26

AMENDED
25/26

PROPOSED
26/27

ACCOUNT NUMBER
REVENUES
311-0000-381-8001

TRANSFER FROM GENERAL FUND

170,000

-

-

-

-

-

311-0000-381-9310

TRANSFER FROM RELIEF FUNDS

-

-

-

-

-

-

311-0000-381-9000

TRANSFER FROM RESERVES
TOTAL

2,332
172,332

995,390
995,390

995,390
995,390

995,390
995,390

89,500
89,500

ADOPTED
25/26

CURRENT
25/26

MID-YEAR
AMENDED
25/26

AMENDED
25/26

ACCOUNT NUMBER
EXPENSES

ACCOUNT NAME

ACCOUNT NAME

FINAL
24/25

Comments

315,710 FY 25/26 fund balance $1,098,372 per audit FY 24/25
315,710

PROPOSED
26/27

Comments

311-0311-541-3100

PROFESSIONAL SERVICES

137,939

970,390

957,890

957,890

52,000

303,710 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

89,500

315,710

S PENINSULA DR SIDEWALK (GRANT MATCH)
FUND 311

49

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

Estimated % of completion on a $6.3 Million FDEP SRF
6,076,700 Principal Forgiveness Loan for Phase 1 (Construction and
CEI)

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

-

-

-

-

-

-

312-0000-381-9000

TRANSFER FROM RESERVES

20,024

-

-

-

-

-

312-0000-381-9312

TRANSFER FROM RELIEF FUNDS

-

14,450

14,450

14,450

14,450

-

312-0000-382-9401

TRANSFER FROM WATER FUND

6,250

-

-

-

-

26,274

5,214,450

5,214,450

5,214,450

14,450

6,076,700

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

540,000

TOTAL

ACCOUNT NUMBER
EXPENSES

ACCOUNT NAME

FINAL
24/25

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

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

-

-

-

-

-

-

TOTAL

26,274

5,214,450

5,214,450

5,214,450

14,450

6,076,700

SEPTIC-TO-SEWER PHASE 1 AND 2
FUND 312

-

COMMENTS

Technical Services During Construction (Funding Assistance
& CEI)

5,536,700 Construction Services

50

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

1,930,000

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

12,800

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

22,200

23,250 Late payments

401-0000-343-3400

HYDRANT METER FEE

1,600

1,200

1,200

1,200

600

1,200

401-0000-361-1000

INTEREST

7,580

6,350

6,350

6,350

4,200

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

401-0000-382-9310

TRANSFER FROM ECONOMIC IMPACT
FUND
TOTAL

ACCOUNT NUMBER

ACCOUNT NAME

1,995,000 Includes estimated water rate increase

21,903 25/26 fund balance $1,167,223 per audit of FY 24/25

-

32,785

32,785

32,785

-

61,000

-

-

-

-

-

2,047,119

1,934,635

1,934,635

1,934,635

1,978,500

2,061,218

FINAL
24/25

ADOPTED
25/26

CURRENT
25/26

MID-YEAR
AMENDED
25/26

AMENDED
25/26

PROPOSED
26/27

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 employees paid 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 water break after-hour 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

135

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

-

-

-

401-0401-533-3200

ACCOUNTING AND AUDITING

12,289

11,250

11,250

11,250

11,250

WATER OPERATIONS/MAINTENANCE
FUND 401

20,295 Water Fund's share of worker's compensation insurance
5,000 Valve & Hydrant Oversight/Inspections
14,225 25% of audit & audit consultant costs; shared with General Fund
51

WATER OPERATIONS/MAINTENANCE
FUND 401

ACCOUNT NUMBER

ACCOUNT NAME

ADOPTED
25/26

CURRENT
25/26

MID-YEAR
AMENDED
25/26

AMENDED
25/26

836

3,300

3,300

3,300

3,300

940,391

935,000

935,000

935,000

935,000

FINAL
24/25

PROPOSED
26/27

Comments

1,500 Water sampling, backflow monitoring

401-0401-533-3400

CONTRACTUAL SERVICES

401-0401-533-3410

CONTRACTUAL SERVICES - PAYMENTS
TO PORT ORANGE

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

7,550

7,550

401-0401-533-4500

INSURANCE - GENERAL

15,595

15,710

15,710

15,710

15,546

14,131 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

41,700

39,800

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

8,400

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 & subscription

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

20,036

401-0401-533-9100

TRANSFER TO RESERVES

130,392

-

-

-

44,443

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

1,978,500

TOTAL

WATER OPERATIONS/MAINTENANCE
FUND 401

946,000

Payments to Port Orange (water). Includes Port Orange 3% water rate
increase effective 1/1/27

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 Replacement vehicle
25,000 Transfer to General Fund for IT Services
-

2,061,218

52

REFUSE
FUND 402

ACCOUNT NUMBER
REVENUES

ACCOUNT NAME

402-0000-343-4000

SERVICE CHARGE - SOLID
WASTE

402-0000-380-1001

TRANSFER FROM
GENERAL FUND

402-0000-382-1000

ACCOUNT NUMBER
EXPENSES

TRANSFER FROM
RESERVES
TOTAL

ACCOUNT NAME

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

-

-

-

-

-

PROPOSED
26/27

531,000 Current rate of $37.50/month.
-

-

-

-

-

-

498,620

526,500

526,500

526,500

526,500

531,000

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

FINAL
24/25

ADOPTED
25/26

CURRENT
25/26

MID-YEAR
AMENDED
25/26

AMENDED
25/26

PROPOSED
26/27

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

-

-

-

-

-

-

402-0402-534-9100

TRANSFER TO RESERVES

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

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

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)

53

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

34,923

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

15,975

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

403-0000-382-9000

TRANSFER FROM RESERVES
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

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

168

-

-

-

-

1,193,544

1,165,459

1,165,459

1,165,459

1,184,077

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

50,898

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

1,184,077

1,304,274

SEWER
FUND 403

Comments

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

Impact fees and connection fees to Port Orange.

54

WATER EXPANSION
FUND 404

ACCOUNT NUMBER
ACCOUNT NAME
REVENUES
404-0000-324-2100
IMPACT FEES - PONCE INLET
404-0000-324-2110

IMPACT FEES - PORT ORANGE

404-0000-382-1000

TRANSFER FROM RESERVES
TOTAL

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
ACCOUNT NAME
EXPENSES
404-0404-533-3100
PROFESSIONAL SERVICES
404-0404-533-5250
NON-CAPITAL EQUIPMENT
404-0404-533-5300
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

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.

55

WATER RENEWAL AND REPLACEMENT
FUND 405

ACCOUNT NUMBER
REVENUES

ACCOUNT NAME

405-0000-382-9401

TRANSFER FROM 401 FUND

405-0000-382-9000

ACCOUNT NUMBER
EXPENSES

TRANSFER FROM
RESERVES
TOTAL

ACCOUNT NAME

ADOPTED
25/26

CURRENT
25/26

MID-YEAR
AMENDED
25/26

AMENDED
25/26

PROPOSED
26/27

135,900

104,900

104,900

104,900

104,900

165,000

-

-

-

-

-

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

FINAL
24/25

Comments

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

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

405-0405-533-4600

REPAIR & MAINTENANCE

17,331

25,000

25,000

25,000

25,000

7,000

405-0405-533-4610

REPAIR & MAINTENANCE VEHICLE

4,477

3,000

3,000

3,000

3,000

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

405-0405-533-4620

REPAIR & MAINTENANCE EQUIPMENT

7,047

8,000

8,000

8,000

8,000

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

405-0405-533-4630

REPAIR & MAINTENANCE HYDRANTS

25,675

41,900

22,350

22,350

22,350

25,000 Hydrant and Valve repair & maintenance

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

-

-

-

-

-

TOTAL

135,900

104,900

104,900

104,900

104,900

165,000

Fire hydrant replacements ($45,000); Radio read
equipment ($60,000); Water Meters ($17,000)

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

56

STORMWATER UTILITY
FUND 407

FINAL
24/25

ADOPTED
25/26

MID-YEAR
AMENDED
25/26

CURRENT
25/26

AMENDED
25/26

PROPOSED
26/27

507,938

ACCOUNT NUMBER
REVENUES

ACCOUNT NAME

407-0000-329-2000

NON-AD-VALOREM STORMWATER FEES

-

-

-

-

-

407-0000-381-8001

TRANSFER FROM GENERAL FUND

-

-

-

-

-

407-0000-381-9302

TRANSFER FROM LAND ACQUISITION
FUND (302)

-

-

-

-

-

83,600 Resilient FL Grant Match for South Turn Stormwater Project

-

-

-

-

-

746,853

AMENDED
25/26

PROPOSED
26/27

TOTAL

ACCOUNT NUMBER

ACCOUNT NAME

FINAL
24/25

ADOPTED
25/26

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)
Transfer from General Fund - Old Carriage Rd. Stormwater Project
155,315
($137,440), Stormwater Design for 54 & 58 South Turn Circle ($17,875)

Comments

EXPENSES
407-0407-538-1100

EXECUTIVE SALARIES

407-0407-538-1200

REGULAR SALARIES

407-0407-538-1400

-

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

-

-

-

-

-

47,875

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 Stormwater

CRS services - $20,000; Misc Engineering Projects - $10,000;
Carryforward - Stormwater Design for 54 & 58 South Turn Circle - $17,875

300 Boomlift Rental

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

57

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

407-0407-538-4620

REPAIR & MAINTENANCE - EQUIP

-

-

-

-

-

407-0407-538-4700

PRINTING & BINDING

-

-

-

-

-

407-0407-538-4900

OTHER CHARGES & OBLIGATIONS

-

-

-

-

-

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

407-0407-538-5200

OPERATING SUPPLIES

-

-

-

-

-

3,000 Miscellaneous Operating Supplies

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

-

-

-

-

-

223,600

S. Turn Circle Stormwater Construction (183,600), Stormwater Basin
Improvements at boat ramp (40,000)

407-0407-538-6400

MACHINE & EQUIPMENT

-

-

-

-

-

167,440

6-inch stormwater pump - $30,000; Carryforward - Old Carriage Rd.
Stormwater Project - $137,400

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, Miscellaneous road material supplies

407-0407-538-6470

MACHINE & EQUIPMENT - VEHICLES

-

-

-

-

-

-

407-0407-538-9100

TRANSFER TO RESERVES

-

-

-

-

-

33,572

-

-

-

-

-

746,853

TOTAL

407 Stormwater

3,000 Repair & Maintenance - Equipment
100 Printing & Binding

280 Professional memberships & subscriptions
1,200 Professional training for staff

58

DEBT SERVICE - WATER SYSTEM IMPROVEMENTS
FUND 411

ACCOUNT NUMBER
REVENUES
411-0000-382-8401
411-0000-382-9000

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

-

-

-

-

-

-

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

FINAL
24/25

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

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

TOTAL

62,000

62,000

62,000

62,000

62,000

62,000

DEBT SERVICE - WATER SYSTEM IMPROVEMENTS
FUND 411

Comments

59