BUDGET WORKSHOP

DUNEDIN, FLORIDA MINUTES OF THE CITY COMMISSION BUDGET WORKSHOP AUGUST 4, 2026 CITY HALL, 737 LOUDEN AVE 9:00 A.M. Present: Mayor Maureen "Moe" Freaney , Commissioners Jeff Gow, Tom Dugard, and Steven Sandbergen Absent: Vice Mayor Robert Walker Also Present: City Manager Jennifer Bramley , Deputy City Manager Jorge Quintas , City Clerk Michelle Wells, Finance Director Les Tyler, Parks and Recreation Director Tony Mulkey, Library Director Phyllis Gorshe , Fire Chief Michael Handoga, CRA/Economic Development Director Robert lronsmith , Community Development Director George Kinney, Human Resource/Risk Management Director Dr. Theresa E. Smalling, Ph.D. , IT Services Director Michael Nagy , Communications Director Sue Burness, Public Works Director Suzanne Bartlett, Utilities & Engineering Director Clayton Watkins, Budget Manager Jean Hochwarter, Budget Analyst Damonique Patterson , Strategy & Sustainability Manager Nicole Delfino, Sustainability Program Manager Natalie Gass , Grant Program Specialist Camille Zoller , Public Administration & Sustainability Intern Olivia Colone, Golf Course Operations Manager Blair Kline and four people in the audience. CALL TO ORDER Mayor Freaney welcomed everyone to the August 4, 2026, City Commission Budget Workshop and called the meeting to order at 9: 10 a.m. 1. BUSINESS 1.b. City Manager Opening Remarks City Manager Bramley advised: This is the second of two Commission Workshops, the first was on July 21 , 2026. The first workshop had a significant amount of information and there was some discussion and the agenda today has a follow up on that first workshop. She , thereafter , reviewed today 's agenda . There were three items' staff was looking for consensus direction on: ► Accept the Board of Finance Report ► The Health Plan ► Aid to Organizations: Emails were sent to those who submitted applications and invited them to the meeting; however , advised they did not have to attend. After today, the process will move forward to the First Public Hearing. 1.c. Follow-up Memo: FY 2027 Budget Workshop #1 Staff Presentation Finance Director Tyler advised on the follow up memo included in the agenda packet: 1.c. Exhibit A. There are 16 items in the memo. He, thereafter, read each item of the memo into the record . He answered Commission questions specific to items as follows: Storm Expenses & Reimbursements - Page 4 Reconciliat ion of storm costs for hurricanes Helene and Milton : 26-1

Budget Workshop Minutes August 4, 2026 • Cityw ide Helene & Milton Storm Expenses : $19,450 ,000 • Reimbursements Received to Date : (5 ,267 ,000) • Anticipated Future Reimbursements: (13,206,000} • Antic ipated City Match : $977 ,000 Dunedin City Commission 2. The City Commission asked staff to prepare a reconciliation of the storm costs because of hurricanes Helene and Milton. Showing total storm expenses , insurance proceeds, and expected reimbursements from FEMA and the State of Florida . The match decreased from the last meeting because of including the $3 million appropriation just received , reducing the match by approximately $375 ,000 for FEMA . o In response to the question of has there been anything outside the expectations as far as reimbursements , Mr. Tyler explained , in terms of FEMA , staff is still working through projects with much more to go with Dock A and Dock B Project , which FEMA has not started the review; therefore , it is to be determined if FEMA is going to agree with the City's projected costs for replacement ; currently the reimbursements are on the expected track. 3. The City Commission asked that staff report back to the City Commission about the potable water and reclaimed water consumption in FY 2026 to date and how that compares to consumption before the rate increase in water/wastewater fund effective October 1, 2025 . o In response to whether the reduction in potable water was a direct reflection of the rate increases , Utility & Engineering Director Watkins advised from the deep research done , staff found that was not very much; the most significant difference was last spring the Blue Jays and the golf course moved to potable water for irrigation during the dry season; this year those were kept on reclaimed water the entire time ; also some could be contributed to residents not using as much for irrigation . o It was noted that the use does depend on the available reclaimed water ; should there not be enough reclaimed water there would be no choice but to use potable water. Residents are using less of reclaimed affording the ability for the Blue Jays and the golf course to use more, which is better environmentally as well. 6. The City Commission asked staff to provide a breakdown of the charges for services and miscellaneous revenue in the Stadium Fund. o Parks & Recreation Director Mulkey responded to the question regarding the parking fees, explaining the proceeds from the Hale Center and the Dunedin Public Library go to the Youth Fund for scholarships for camp programs and so forth be ing cycled back into the City , separate from the Stadium Fund. o Regarding the naming rights , Mr. Tyler explained those are paid every year with the Blue Jays receiving the money and then passing on to the City with all those funds going into the reserve, as discussed for future repairs and needs at the stadium . o In reference to the miscellaneous revenue , Mr. Tyler explained it is miscellaneous revenue to the City coming in ; when the debt service is paid , it is presented as debt service. For the accounting purposes and reporting , this type of revenue would be classified as miscellaneous revenue. The Blue Jays make two payments a year in advance of the debt service payments every 6 months. A footnote can be added to the Long-Range Plan to be clear what is in that line item. 8. The City Commission asked staff to research Gas Tax Fund revenue projections in future years from FY 2028 to FY 2032 , and whether they should be reduced. 26-2

Budget Workshop Minutes August4,2026 Dunedin City Commission o City Manager Bramley added to the explanation that in the Long-Range Plan , the City tends to budget very conservatively; if there is a doubt , going less than more . o The Gas Tax funding flows from the State. o Gas Tax issues can be added to the City 's Legislative Issues. 9. The City Commission asked staff how much it costs to replace a linear foot of sidewalk versus a linear foot of roadway . o Discussion ensued regarding this type of work being contract or in-house and the various issues involved that for some work contract is less cost including the equipment necessary and the necessary manpower in-house doing smaller projects being more cost ; however , immediate safety issues are responded to quickly by City employees. 14. The City Commission asked staff to research and get back with information on the rent abatement for the restaurant at the golf course , how long will it last? o City Manager Bramley advised , should for some reason the restaurant could not pay the rent , there would be a legal review. All the capital improvements within the restaurant belong to the City of Dunedin . o City Manager Bramley advised the monthly rent is predetermined; she will be reporting back to the Commission on the restaurant financials. 15. The City Commission asked staff to determine how much revenue we would lose in FY 2027 if we had a rolled back millage rate and what the impact of the loss of revenue on operations would be. o In addition to the information provided in the memo , Finance Director Tyler advised the operational impacts loss of revenue would be $770,000 with the roll back millage rate . o In response to the request to remind everyone of what year one would look like if Amendment 3 passes , Finance Directory Tyler advised the Year 1 impact is a $3.7 million reduction in the City 's direct revenue, plus there are also the roll down impacts to be discussed. There would also be reductions in the Library Co-Op revenue ; reductions in the 12% received for Fire Service through the County , that is all property tax revenue based , and reduction in Emergency Medical Services (EMS) revenue. With those items added, the first-year full impact would be $4.755 million. o Finance Director Tyler explained that staff are looking at this in terms of planning on making the contingency plan needing the $3.7 million reduction and that is going to be done whether Amendment 3 passes or not ; just at a slower pace if Amendment 3 does not pass . The other additional, if the City was to do the roll back rate there would be another $770 ,000 problem that goes every year in the model until the millage was increased again. He thinks after the $3 million reduction there are still service level reductions that could be done , noting this information is a broad-brush stroke. It would not be 100% positions ; however, he thought it would be a very large portion of positions ; there would have to be a detailed analysis of what might be supply costs that go with the position and so forth . o Mayor Freaney clarified if there was a roll back millage rate right now and it was $770,000 that had to be found in the budget. If Amendment 3 passes, it is $7.6 million that is known will be lost to the amendment , plus $770 ,000 that would be lost because of rolling back the millage. Finance Director Tyler acknowledged that was correct. 26-3

Budget Workshop Minutes August 4, 2026 o City Manager , Bramley in addition noted: Dunedin City Commission First of all , the roll back rate is decreasing the taxable value , then add if the Amendment 3 passes . From that taxable value, you subtract $150 ,000 and then subtract $250,000 in the outlying years . The delta we get to be probably minimally moving forward. It is an interesting exercise the staff could run ; however, she thought it would be very much the same situation moving forward. The other part is, with she and the Mayor doing the education forums throughout the community, most certainly those in the question-and-answer period are asking who it is , what program is it , what is it. They have not committed anything out in the community yet. First of all , the impact on the employees who think the discussion is about them and the programs . Should they say what programs would be eliminated , until getting to the contingency plan she thought would be alarmist until a plan is put before the Commission for approval. That would get to the facts of what the City will look at. The roll back rate is obviously not something staff would recommend given what is being looked at in the future . 16. The City Commission asked staff to provide a one-page summary of savings resulting from the Public Works efficiency study and implementation of improvements. Response : Staff have provided an update with a breakdown of the savings to date. The conservative total as of June 2026 is $564 , 701 . See Exhibit E for further details. o Public Works Director Bartlett referred to Exhibit E and reviewed the information , noting the information is hard numbers. She noted the second page of the exhibit was not provided , which had calculations indicating $964 ,701 in savings. She will provide further details . 1.d. Board of Finance Annual Report Catherine Harvey, Board of Finance Chair, noted the Board of Finance is a citizen-led advisory board to the City. Members have expertise in finance, accounting, and tax issues. They do a fairly comprehensive deep dive into the budget; the report is the recommendations based on that. She , thereafter , read the letter , Board of Finance Annual Letter FY2027, the Exhibit provided attached to the agenda item . The Board looked at the proposed budget in light of the looming potential of the pending ballot measure HJR 1F. HJR 1F, which would phase out all non-school related property taxes for Florida residents. If this were to pass , Dunedin would need to reduce/eliminate many non-essential services. They recommend non-essential expenditures , particularly those that create significant multi-year debt obligation repayment. They agreed with projects related to rebuilding the marina and maintaining/improving stormwater drainage and wastewater move forward as needed infrastructure items. They are grateful to Finance Director Tyler and the Finance team , going the extra mile many times to provide needed information allowing the Board to come up with solid recommendations. They also recognize that this year's budget includes a 6% decrease in operating expenses over 2026. The letter addressed in summary : Carryforward Update : 26-4

Budget Workshop Minutes August 4, 2026 Dunedin City Commission Previous discussion on how this makes it difficult to accurately predict cashflows and may obligate the City 's debt service before it is needed and increase financing costs. There has been sign ificant progress . Recommendation for consolidated monthly tracking of project status , expected complet ion date , and reason for delays (if applicable) for each significant capital project so that the City can re-budget as needed . Large Capital Improvement Projects: Proposal to delay the Highlander Aquatic Complex project until 2029. The cost of th is proj ect has risen from $18 .1 million to $23.5 million . Suggested scope review to bring this back to the original estimate . Suggestion for delaying the construct ion of the $9.1 million downtown garage . Parks and Recreation has a number of projects that are related to infrastructure and serv ices that may be in jeopardy if the property tax referendum passes. Unless those are creating a safety issue , the Board thinks those could be reduced or delayed : FY2027 Fisher Little l ague & Jerry Lake A hle ic L gh s $ 20,000 Park Pav ilion Replacement Ptay rQund Equipme - Replacemen Athl tic Ae d Renovation O door R s TOTAL Compensation and Benefits: '2 0,000 .200 000 100 ,000 $100,000 snoooo &YRTOt $1 . 3M 580,000 800,000 600,000 60 ,000 $a.88M Agreement with the proposal to implement a combination of plan changes and premium increases to mitigate the increase to 12%. (Details pending .) Details about inconsistencies between the three plans . For next year , planning should begin now to bid out the administration of the plan. For next year, the City may do an analysis to show the net effect of raising their minimum wage and reducing benefits through greater cost sharing and premiums similar to the strategy St. Pete has implemented . Suggestions regarding overtime a greater degree of executive oversight. Upon the request of the Board, Finance asked departments to cut their overtime by 10%, if poss ible , which resulted in mitigating half of this year 's increase , but more can be done. It was noted the budgeted overtime of $1 .5 million could fund a number of positions . Miscellaneous : The City is currently paying over $330 ,000 a year in credit ca rd transaction fees for residents who are paying their bills via credit card. They agree a convenience fee needs to be added to pass the fees on to the residents who are incurring them . 26-5

Budget Workshop Minutes August 4, 2026 Dunedin City Commission Commission questions, concerns and comments were addressed to include: Ms . Harvey responded to the questions regarding possible reductions in the health benefits including increasing the deductible per person as a simple step with the current carrier. Also , Ms. Harvey provided detailed suggestions for seeking out the best carrier at the best price with the best coverage for the entire staff to include a Request for Proposal to the top three or four carriers in terms of market share. Finance Director Tyler explained regarding the credit card transaction fee , there is significant credit card use at the golf course by members and non-members ; the marina has some Parks & Recreation , and the largest is the utility billing. Currently, the Building Department is the only one that passes on the fee for permits. There has been significant discussion with City Manager Bramley on this issue; his suggestion is if it is determined to move forward with it , it should be a gradual approach. For example , beginning with the golf course and so forth and not the utility billing at this time due to software issues that would be involved in any changes before changing over to the new platform. A challenge to the credit card issue is departments being on different platforms and requirements. He noted in moving forward with it there will be changes in behavior which needs to be factored in as well; for example , instead of credit cards , people will bring cash or write checks increasing staff time to handle daily deposits and so forth . There should be research into what other cities are doing as well. Also , there are other requirements to make the change , notifications have to be made legally to make sure everyone is aware of the fee charge. Concern was expressed about adding the fees to utility billing which can be considered a quality-of-life item as opposed to departments like the golf course . City Manager Bramley noted there are issues to be reviewed , including that the City does not make a profit, just pays for the surcharge as the City , she thought, was prohibited by state law from making a profit on credit card fees; it would be a multifaceted approach and the consequences need to be understood of passing on the fees. Regarding health insurance , Commissioner Dugard supported the suggestion to move more to a consumer payer position in terms of the employee paying more. In terms of the suggestion for delaying the construction of the $9.1 million downtown garage the source for paying the debt service on that, CRNEconomic Development Director lronsmith advised the CRA runs to 2033 when it sunsets ; if the garage happens in 2027 or 2028 , the CRA would pick up the balance of those years . When the CRA sunsets, it is getting lost that the CRA through the increase in property tax values over years ; in the first year, 2034 , will bring in $1 .5 million - $1.6 million to the General Fund . The amortization or the debt service from the garage is expected to be approximately $840,000 ; therefore, half that would pay that debt service moving forward with a 15-year amortization. City Manager Bramley noted also the City may, in 2033 , decide to continue the City 's portion of the CRA, not the County, or have a specific designated debt service. Mr. lronsmith noted there are other components than property tax value; there are others going to the General Fund as a result of a strong downtown, including Penny-for-Pinellas, ut ility franch ise fees , and other revenue going to the General Fund . Mayor Freaney noted also the option that the General Fund might need the money and may not want it all to go to a parking garage after the sunset of the CRA , understanding the importance of the downtown. Mayor Freaney reluctantly agreed with the delay of the Aquatic Center; she also agreed with waiting on the garage. She expressed appreciation for the items included in terms of potential effects of the Amendment 3 that would affect residents in everyday ways. 26-6

Budget Workshop Minutes August 4, 2026 Dunedin City Commission Mr. Tyler provided additional detailed information regarding the credit card fees. City Manager's Summary of Consensus Direction Review the golf course credit card fees immediately and a report on how to move forward with additional departments. BREAK 10:35 A.M. -10:49 A.M. Public Input Mayor Freaney requested one individual be allowed to speak prior to having to leave for another appointment. Charles Klein , on behalf of more than one organization , expressed appreciation for the support of the Commission for many organizations that need that support. They all provide services of value to the city . 1.a. FY 2027 Budget Workshop #2 Finance Director Tyler advised: The General Fund FY 2027 Budget and Long-Range Plan has had some changes since the July 21 st Budget Workshop #1. See Item 1.e - Exhibit A outlines in detail. Key changes include : Revenue increased for Ad Valorem (property tax revenue) of $1 ,211 due to increase in AV growth from 4.52% to 4.53%. Decreased property insurance costs by $163,200. Decreased health costs by $38,100 in the ISF. Decreased Stadium Fund transfer by $25,000. Decreased citywide building energy improvements projects by $20 ,000 for Parks & Recreation HVAC that needs to be replaced in FY26 and not FY27. The summary of these changes in the General Fund net to $238 ,836. The FY27 estimated available Fund Balance is slightly better from 17.8% to 18.4% in FY27 and above the 15% target. 1.e. General Fund Update Staff Presentation Finance Director Tyler , thereafter , referred to the PowerPoint presentation, Budget Workshop #2 FY2027 Proposed Budget, 1.a , Exhibit C. General Fund - Page 7 General Fund Ending Unassigned Fund Balance from Workshop #1: $8 ,058,088 - 17 .8% Revenue Increase : Ad Valorem revenue: $1 ,211 Expense : Updated Overtime Budget: ($5,725) Updated Risk Fund Property Insurance ISF: ($163 ,200) Updated Risk Fund Worker's Comp ISF : $14 ,400 Updated Health Benefits Fund ISF : ($38 ,100) Reduce Stadium Fund Transfer : ($25 ,000) Update Citywide Building Energy Improvements : ($20,000) Total Impact of Changes on Unassigned Fund Balance : $238 ,836 General Fund Ending Unassigned Fund Balance after Changes: $8 ,296 ,924 :18.4% 26-7

Budget Workshop Minutes August 4, 2026 Dunedin City Commission General Fund Long Range Plan - Detail Tabel - Page 8 -11 (Updated) Finance Director Tyler advised: In FY28 and future years, there is a projected shortfall ; however, it has gone down to $5.350 million in the General Fund from $5.650, by $300 ,000 in the outer years since the first budget workshop. The shortfall represents the excess of expenditures over revenues over the 5-year time frame in the General Fund. Regarding revenues in the outer years, as mentioned in Workshop #1, revenue projections for FY28 - FY32 are less than last year when preparing the FY26 budget. Since the last meeting, there has been a slight additional decrease in revenue : Intergovernmental correction for the Safer Grant reimbursement corrected in the Long- Range Plan today adjusting FY28 down by approximately $200,000. Regarding expenditures, as shown in the previous slide , a decrease in the FY27 expenditures, which in turn decreases projections in the future years, FY28 - FY32 savings in Personnel, Operating , and Transfer Out categories. The estimated shortfall, as mentioned , can be addressed through a reduction in services or an increase in revenue or a combination of both. The FY27 budget is a balanced budget while keeping the millage rate at 4.1345 mills. That has been the rate since FY2016. As mentioned in Workshop #1 , the City Manager and Finance staff worked to reduce controlling operating expenses for FY27, working with all departments while keeping the same level of service. This helped reduce the operating costs in the FY27 budget and future years, of approximately $500,000 through that effort. Even with these savings in FY27 , staff continue to challenge themselves to reduce costs. As mentioned, staff are now working on a contingency plan which will generate approximately $3 million in savings beginning January 1, 2027. Commission questions, concerns and comments were addressed to include : Regarding the reserve balance projection from FY27 to FY28 drop by essentially 10%, Finance Director Tyler explained : The key items that are happening in FY28 versus FY27 are adding back operating costs in FY28 due to the one-time very large savings in insurance in FY27 that helped the Risk Fund and the General Fund; that add-back is $1.1 million in FY28 over FY27 . There was an increase in Capital Projects being $1.6 million more in FY28 than in FY27. There is Storm Revenue received in FY27, not in FY28; that is $1 .9 million of Storm Revenue in FY27 not in FY28. Debt Proceeds at $0 in FY28 is the best estimate mainly for the reimbursements from FEMA; those move around each year due to the FEMA timing and where staff think projects are. Staff think there will be significant reimbursement in FY29 but are not anticipating that many in FY28. Explanations were provided for : Coca-Cola Property Adaptive Reuse - $20,000 for site plan assistance and incentives for redevelopment the City is hoping to see at that site. 26-8

Budget Workshop Minutes August 4, 2026 Dunedin City Commission Park Pavilion Replacements - $250 ,000 mainly for Highlander Park pavilions ; those were carryforwards from previous years as part of the Aquatic project ; however, since that is not moving forward , the shelters need to be addressed. Traffic Preemption System - $12 ,000 for a system installed in Fire Department emergency vehicles working in conjunction with the County system , which the County installs rece ivers at traffic lights throughout the County . Phase 2 is being worked on in Dunedin . 1.f. Property Tax Reform I Contingency Plan Staff Presentation Property Tax Reform - Page 13 • Increases homestead exemption on non-school taxes beginning in FY2028 . • Increase exemption to $150,000 in FY2028 results in $4M loss of ad valorem revenue. • Increase exemption to $250,000 in FY2029 and future years results in $6 million loss of ad valorem revenue per year. Finance Director Tyler advised: Amendment 3 on the November 2026 ballot is proposed to increase the Homestead Exemption on non-school taxes beginning FY28 to $150,000 , which results in approximately a $4 million loss of ad valorem revenue . The exemption increases to $250,000 in FY29 and future years , resulting in a $6 million loss of ad valorem revenue per year . Total Estimated Reduction in Revenue - Page 14 Red uct ion in Ad Valo rem Revenue Roll Down Impa cts : Reduction Li brary Coop Revenue Reduction in County 12 %Fire Protection Revenue Reduction inCounty EMS Reven ue 2027 Contingency Plan - Page 15 Year 1 Year 2& Onward $3,700 ,000 156,400 322 ,280 577 ,030 $4 ,755 ,710 $6 ,100,000 231 ,000 483,420 819 ,990 $7 ,634,410 • Staff is developing a contingency plan to account for a $3 million budget reduction that will go into effect on January 1, 2027*. Finance Director Tyler advised : The Finance staff and City Manager are working closely with departments to identify opportunities to increase revenues where feasible and reduce expenditure to achieve this target. The Draft Contingency Plan is expected to be presented to the City Commission in early September , likely in a Special Meeting followed by a second presentation in late September or early October for additional Commission input and approval. 26-9

Budget Workshop Minutes August 4, 2026 Dunedin City Commission Staff will also determine the reductions needed in Year 2 if Amendment 3 does pass , which will reduce the City 's revenue by $7.6 million , including the roll down impacts. Staff will determine the estimated impacts by General Fund departments and reductions needed in addition to the $3 million and also identify the impact for the additional $4.6 million, including the roll down. The details on that would be slightly higher level than the contingency plan , which will be more specific, but will identify departments and the estimated reduction in costs and potential positions by department to fully absorb that full reduction in FY29 and after of $7.6 million. • If the vote passes in early November, the Contingency Plan , including all identified reductions, will be fully implemented effective January 1, 2027. • If the vote does not pass , the City will still move forward with the Contingency Plan; it will be implemented at a slower pace with attrition over time. Under this approach , there would be no layoffs at all. • Departments developing contingency plans are: • Community Development• Economic & Housing Development• Facility Maintenance• I.T. Services • Library • Parks & Recreation • Streets Support Departments : • City Commission • City Attorney • City Clerk • City Manager • Communications • Finance/Accounting • Human Resources *The budget reduction can be accomplished by increasing revenue, reducing expenditures and/or services , or a combination of the two methods. Following Commission approval of the Contingency Plan, which hopefully takes place in late September/early October , Finance staff will present a formal Budget Amendment in late November/early December to incorporate the approved Revenue/Expenditure adjustments into the FY2027 budget. Commission questions, concerns and comments were addressed to include: Regarding a contingency in dealing with Amendment 3, knowing over the course of 3 years it is $7.6 million, Mayor Freaney expressed concern that the rest of the story needs to be told whenever the contingency plan is discussed. In other years, another $4.6 million has to be cut which will have significantly increased impacts. Mr. Tyler advised the plan is to present the formal Contingency Plan at $3 million and present also to the Commission the other $4.6 million as to what staff thinks those impacts will be , which will be at a higher level and not quite as detailed as the $3 million , but will discuss proposed impacts by department and estimated level of services reductions by department , which will show a fairly good picture of how much more critical and difficult those will be than the first $3 million. City Manager Bramley added staff are preparing that Contingency Plan including outlying years for September for the Commission to adopt after the Proposed Budget. A Special Meeting might be requested as there will be a lot of detail and discussion involved than a light or regular meeting agenda. 1.g. Risk Fund Update Finance Director Tyler advised : FY27 Risk Fund Long-Range Plan - Detail Table - Page 17 Insurance Renewal Projections Update - Page 18 26-10

Budget Workshop Minutes August 4, 2026 Dunedin City Commission Florida Proposed Raises Local Government Tort Exposure Under Sovereign Immunity Bill HB 145- Rep. Fiona McFarland (SB 1366- Sen . Jason Brodeur) Update : Vetoed by Governor Desantis . Property , Casualty & Workers' Compensation Insurance renewal projections revised from 13.2% to 5.6% . Property insurance premium increase revised from 5% to 3%. Property, Casualty & Workers' Compensation Insurance - Detail Table - Page 19 - Current 2025 - 2026 and Projected 2026 - 2027 Finance Director Tyler advised: The Risk Fund Long-Range Plan has been revised with more current information since the last workshop: Total Expenses - Reduced by $386 ,000 from the Proposed Budget, which also resulted in a decrease in the allocations across all funds. Total Expense Budget decreased by approximately $683,000 or 13.7% in FY27 under the FY26 Budget. Property & Liability premiums decreased by $790 ,000 and Workers' Compensation Insurance premiums increased by $45,000. The decrease in budget for the property insurance premiums was because the FY26 premium came in $962,000 under budget last year in FY26 ; however, in FY27, it should be noted the property insurance premium estimate is 3% higher than the FY26 actual premium. There is actually a 3% increase in FY27 over FY26 for actual FY26 premiums . The Reserve level is over $4.1 million in the Risk Fund and above the minimum target of $3.5 million. In the Risk Fund there are two projects: Proposal to move Sidewalk Maintenance costs out of the Gas Tax Fund into the Risk Fund. The Gas Tax Fund does not have resources to cover sidewalk maintenance . The proposal is to move $125 ,000 in FY28 and future years to the Risk Fund to pay for those services. Sidewalk Maintenance is very important to reduce liability costs for the City in the Risk Fund. Public Safety Mitigation merged with the Safety Barrier Project in FY27 ; the $40,000 budget amount in FY27 will fund mitigation for certain public safety concerns. In FY28 to FY30, the project cost is for the purchase of additional safety barriers. Commission questions, concerns and comments were addressed to include: Discussion ensued with Deputy City Manager Quintas providing information regarding the causes for the maintenance of roadways and sidewalks needed. In response to the question regarding the charge for services decrease with FY26 - $5 ,204 ,300 to FY27 - $3,360 ,600, Mr. Tyler explained this is revenue received from all departments to the Risk Fund and it decreased in FY27 due to, after the FY26 budget was approved it was realized mainly the actual property insurance cost was much lower than budgeted. Departments are being charged less in FY27 because of the FY26 savings. Regarding the Updated Risk Fund Property Insurance ISF reduction of ($163 ,200) , Human Resources/Risk Management Director Smalling explained when first developing the budget in February , a projected schedule of insurance premiums is received ; there are different lines of coverage that renew throughout the year. The original estimate came in at 8% and at the time there was bill HB145/SB1366 from $200,000 per person and $300 ,000 per incident to 26-11

Budget Workshop Minutes August 4, 2026 Dunedin City Commission $350 ,000 per person and $500 ,000 per incident. The premiums came in higher partially because of that and also staff thought to possibly put in an excess policy to cover the additional amount if the bill was in fact passed which it was vetoed and those additional premiums were taken out with the market taking down property insurance which then went from the 8% to 3% . Dr . Smalling referred to the table on Page 19 and reviewed the changes from FY26 to FY27. 1.h. Health Fund Update and FY 2027 Health Benefits Package and Premiums Finance Director Tyler advised : Health Fund Long-Range Plan - Detail Table - Page 21 The Health Fund expense and corresponding revenue decreased from the FY27 budget , the proposed budget showed a 15.6% Increase in health costs over the FY26 budget. The Increase has been reduced to 12% in FY27. The increase in expenses in FY26 is $868,000 or 12% year over year. This is primarily due to an estimated $760 ,000 increase in medical claims in FY2027; medical claims in FY26 continue to trend over budget by the end of fiscal year. Finance staff will bring a budget amendment in September to the Commission , which will add additional allocations of funds to ensure the Health Fund meets the reserve requirements for year-end for FY26. The FY27 Reserve is estimated to be $1.1 million and above the 60-day Reserve requirement in the fund. Items for Discussion - Page 22 Human Resource/Risk Management Director Smalling reviewed the list noting the discussion would be not only for Dunedin, but the overall state of health care in the U.S. Significant explanations ensued for the following list of items for discussion : Details, Tables and Charts provided on Pages 23 - 39. Health Insurance Benefits - Overall Status - Page 23 -24 o Escalating healthcare costs o Medical Trend o Costs increasing faster than consumer price index o Employer Affordability o Top Drivers of healthcare costs : Pharmacy High-cost claimants Chronic conditions Dr . Smalling explained that the City of Dunedin is self-insured and only allows the GLP-1 medications for the treatment of diabetes. Sean Gehring with the Ghering Group explained regarding the requirement for a doctor to verify the diagnosis of diabetes. He discussed the recent safeguards regarding that requirement becoming the standard to be in place . o Availability and cost of Generic drugs : Impacted by economic forces (i.e. tariffs , oil prices , etc.). o Top Employer Priorities (over the next 3 years) : Company medical costs Pharmacy costs 26-12

Budget Workshop Minutes August 4, 2026 Affordability for employees. City of Dunedin Claims Experience Update - Page 25 Dunedin City Commission o Medical claims have increased 12.6%, while pharmacy claims have increased 16. 7% . o National increases are projected at 8.5% , with Florida typically 2%-3% higher. o Plan Expenses are running at 109% of funding (July 2026). Current Medical Plan Offerings & Incentives Primary Preventive visits are $0 . o Three plans - Chart provided - Co-Pays, Deductible and Out -of-Pocket Base In-Network with Health Reimbursement Account (HRA) Buy-Up In-Network - Highest premium/lowest cost to employee High-Deductible w/Health Savings Account (HSA) Dr. Smalling related the value the consultant brings to the City and to the HR/Risk Management Department is probably more than if the City had an employee dedicated to this. The consultant tests the market and does benchmark surveys. Not all consultants act as a benefits liaison, which the Ghering Group does. If an employee is having problems with a bill or a procedure they think is not properly billed , they can call a dedicated line and the Ghering Group will assist them. They also help each year by negotiating benefits during the Request for Proposals (RFP) and negotiating premiums with all carriers, not only medical insurance. Sean Gehring with the Ghering Group provided this part of the presentation. Employer Contribution Benchmark Survey as of July 2026- Detail Tables - Pages 27 - 28 Mr. Gehring advised: At a high level every year as part of the process they look at benchmarking . There are many ways to benchmark benefits. One of the things they try to do is consider the surrounding entities the City is potentially competing for employees . In the survey , they tried to summarize for the Commission ; he , thereafter , referred to the information provided for all three plans and provided an explanation of the various elements in the tables . Most of the tiers with the family coverage , although the percentages do not have a lot of variances , the employees would pay less at some of the other entities. It is not by huge dollar amounts other than the family coverage on the average. Dunedin in the Base Plan for Employee Only has 100%; therefore, there is some variance. Dunedin employees , essentially covering children or spouses , are paying a little less. Employees covering full family are potentially the other groups have a little lower average. This is a reference point that can be referenced when talking about the proposed changes . The majority of groups being compared renew October 1 or January 1. FY27 Renewal Considerations - Page 29 Dr . Smalling explained the reasons regarding the $0 Employee Only coverage : When they surveyed the market , many of the City's peers were offering Employee Only $0 coverage. The City at the time was not very competitive in terms of salaries and the thinking was to offset that with the benefits offered. o Evaluation of cost-share with employees 26-13

Budget Workshop Minutes August4,2026 Dunedin City Commission Looking forward to this com ing year , when it was decided to absorb the cost last year, it was said it would probably be the last year for that due to seeing the incremental increases in the premiums . Staff looked at what would be a reasonable cost share for employees . o Examine plan changes (e.g. , co-pays , deductibles, out of pocket maximums). o Evaluation of current stop-loss deductible : Consideration of possibly increasing from the current $140 ,000 due to the almost 16% increase in premiums over last year . o Other cost-saving strategies : Staff wanted to see if they could bring down that almost 16% increase in order to have some good numbers to help with the cost share. . One thing was going with a stop-loss increase; there is a premium sav ings. In proposing the stop-loss increase with some other changes, staff came up wit h the 3-Year Plan . FY27 Renewal Strategies - Page 30 o Standard actuarial projection calls for a 15% increase to rates to account for medical inflation and reinsurance costs . Plan changes bring the increase down to 12%. o Stop-Loss: Increase individual reinsurance deductible from $140 ,000 to $160,000 = Premium savings= $149,243 over renewal. Health Benefits - Three-Year Planning Timeline - Detail Graphics-Page 31 o YEAR 1 POSITIONING FOR THE FUTURE o YEAR 2 STRATEGIC CHANGES o YEAR 3 CONTINUED ADJUSTMENTS Every year staff would continue to evaluate the plan design and any options based on market. Mr . Ghering advised : Regarding the market , the City is on self-funded health plans. With that , a very small part of the cost is the administrative fee to Cigna in this case or any of the carriers . The biggest part is the City 's claims experience . There was mention of looking at certa in categories of claims. He explained the process when they go to bid , including taking 2 years of claims data, what has actually occurred and where people have gone . It is a very detailed analysis and how the discounts compare at different facilities and across different carriers. In Pharmacy, they go through a similar process . It is a very in-depth process to make sure the City is getting the third party that best aligns financially with both the medical and the pharmacy. Dr . Smalling continued the presentation. FY 27 Contribution Scenarios - Table - Page 33 Dr . Smalling reviewed each of the 5 scenarios provided in the table . Proposed Changes - Year 1Proposed Changes - Year 1 - Page 34 26-14

Budget Workshop Minutes August 4, 2026 Dunedin City Commission Base OAPIN Plan Current Deductible (Individual/ Family} $1,000 / $2 ,000 Out-of-Pocket Maximum (Individual / Family) $2,500 / $5 ,000 Buy-Up OAPIN Plan Current Deductible (Individual / Family) $0 / $0 Out-of-Pocket Maximum (Individual / Family) $2,500 / $5 ,000 No changes are proposed to the High-Deductible Health Plan Proposed Medical Plan Offerings - Detail Table - Page 35 Changes as shown in previous slide. FY2027 Medical Plan Premium Options - Detail Table - Page 36 Proposed $1 ,500 / $3,000 $4 ,000 I $8 ,000 Proposed $500 I $1 ,500 $3 ,500 I $7 ,000 Three options with the Consideration; Renewal Annual Cost; City Annual Cost; City% Change ; Employee Annual Cost and Employee % Change. Of the above , staff thought Option # 2 or Option #3. Dr . Smalling reviewed the following opt ions: #2 Employee Contributions - 11.4% Increase - Detail Tables - Page 37 Tables for each plan are the Per Pay (26) and the Change$. #3 Employee Contributions - Flat$ Increase Detail Tables - Page 38 Tables for each plan are the Per Pay (26) and the Change$. This option , even though the percentage is higher; the amount of change is lower than going with the #2 Employee Contributions -11.4% Increase. FY 2027 Benefits Renewal Information - Table - Page 39 Dr . Smalling explained this table indicates changes happening with the renewal of the City's other coverage. Coverag e Medical ASO Medical Stop Loss Dental Vision Carr ier Cigna Cigna Cigna Cigna Renewal % 2% 14 .8% 7% 0% The other lines of coverage listed have written rate guarantees . Staff Recommendation - Detail Table from Gehring Group - Page 40 Staff recommends Scenario #3 - Flat$ increase. I Rate Guarantee 10/1 /26 to 9/30 /27 10 /1/26 to 9/30 /27 10/1/26 to 9/30 /27 10/1/23 to 9/30 /27 City of Dunedin - Executive Renewal Cost Summary - #3 - Flat $ Increase/Plan Changes - Effective Date: October 1, 2026. Tables provide the Benefit ; Carrier ; Current Annual Cost ; %;$. Employer%;$ and Employee%;$ and Retirees/Cobra% ; $. 26-15

Budget Workshop Minutes August 4, 2026 Dunedin City Commission Board of Finance Cha ir, Ms. Harvey advised that the Board agrees that Option #3 is the bes t. She noted , for Option #3 , introducing a cost share for the Employee Only on the Base Plan will help to provide more of an incentive , which is part of Vice Mayor Walker 's question to go to the High-Deductible Plan because that one will be at no cost for the Employee Only . Consumer Directed Health Plan Incentive - Page 41 Dr. Smalling explained when the High-Deductible Health Plan the City put an incentive in place , which is basically the difference between the premium of the Base Plan and the High Deductible. (See table) Maintain the City funds the employee 's Health Savings Account as follows : Coverage Tier Funding AmountNear I Employee Only Employee+ One/ Employee+ Child(ren) Employee+ Family Vitality Wellness Program Incentive - Detail Table - Page 42 As of June 30, 2026 $500 $1 ,000 $1 ,500 Annual Vitality Employee Participation HRA/HSA $ Category Vitality Points+ Count Level % Contribution Platinum 10 ,000 points for employee 67 22% $700 Gold 6,000 points for employee 39 13% $550 Si l ve r 2,500 points for employee 50 17% $400 Bronze Completed online Health Assessment 23 8% $200 Plus and/ or Biometric Screening Bronze No Participation 120 40% $0 Total 299 100% Dr . Smalling advised regarding the benefits of the Wellness Plan for employees . LUNCH BREAK 12:10 P.M. -1:00 P.M. 1.i. City Commission FY 2027 Civic Partners and Aid to Social/Cultural Non- Profit Organizations Aid to Social/Cultural Non-Profit Organizations Contingency Plan - Page 45 Finance Director Tyler reviewed the information Background , Exhibit A noting: The Aids to Organizations Subcommittee is made up of the City Manager , Library Director , and Finance Director . FY 2027 Proposed Budget for Civic Partners and Aid to Social/Cultural Non-Profit Organ izations totals $222 ,000 . This includes $30 ,000 for Civic Partner Dunedin Fine Arts Center , $35 ,000 for Civic Partner Dunedin History Museum , $37 ,000 for Civic Partner Dunedin Cares, Inc ., and $106 ,500 for 26-16

Budget Workshop Minutes August 4, 2026 Dunedin City Commission Aid to Social/Cultural Non-Profit Organizations. There is also $13 ,500 available to be used during Fiscal Year 2027. All applicants received funding that was requested , except Divine Coastal House of Healing , a new non-profit, was asked to apply next year with more history and track record information . Aid to Social /Cultural Non-Profit Organizations Contingency Plan - Page 45 • As part of the City's Contingency Plan , staff recommend that all FY 2027 grants approved by the City Commission today be reduced by 50% if Amendment 3 is approved by voters on November 3, 2026 . • The total proposed FY 2027 grant awards are $208 ,500 and under the contingency plan , the awards will not be disbursed until December 1, 2026 , or later to allow time for staff to adjust the award amount if needed. The grant awards are normally disbursed starting late October and through November and December. • If implemented , this action would reduce expenditure within the City Commission budget by $104 ,250 . • Further reductions to Aid to Organizations will occur in FY 2028, if Amendment 3 passes. Civic Partner Recommended Funding Levels for FY 2027 - Page 46 Organization FY 2027 Request FY 2026 Award p . 1 Sub-Committee nmary mpact Recommendation Du ned in Gares , Inc $100 ,000 $3 7,000 Soc ial $37 ,000 $37,000 Duned in Fi ne Arts Cen ter $50 ,00 0 (does notinclude Cultura l $30 ,000 in-ki nd ch arge s) $37 ,000 Duned in History Museu m $37 ,000 (does no t i nclude Cultural $35 ,000 in-ki nd ch arge s) Total $187 ,000 $111 ,000 $102 ,000 Aid to Social/Cultural Non-Profit Organizations Recommended Funding Levels for FY 2027 - Detail Table - Pages 47 -49 List of Organizations , Request , FY2026 Award, Primary Impact and Subcommittee Recommendation Total Subcommittee Recommendation - $106 ,500 Commission questions, concerns and comments were addressed to include: All applicants recommended are verified non-profit organizations ; most proposed to award received funding in prior years and a few new ones . Finance Director Tyler reviewed the process when it started, how the invitations were made , and how the subcommittee met , noting the applications went out mid-May through emails and on the website and were due back on June 12. The subcommittee met in July to review the proposals and make recommendations ; contact was made to those who were not funded asking them to submit next year and the package was prepared for today. Regarding the $30 ,000 for the Fine Arts Center , the consideration included that the Fine Arts Center rece ive support for building maintenance and so forth as in-kind contributions , so some reductions were made as well as a small reduction in the Dunedin History Museum . 26-17

Budget Workshop Minutes August4,2026 Organization /Public Comment Dunedin City Commission All organization representatives expressed their appreciation for any past grant awards and for consideration this year. Lindsay Marshall , President , Dunedin High School Scottish Highlander Band Booster Club , in summary commented : She has seen how this program transforms musicians ' young lives in many ways ; on behalf of the students , families , directors , and volunteers she thanked the Commission for the generous $5,000 award proposal. They are proud ambassadors for the City of Dunedin in all the various venues and events where they perform. Their program this year serves approximately 75 students across all programs to continue providing these opportunities to many students who might otherwise not have them. This helps ensure that financial circumstances do not prevent students from participating in music education , performances , and travel. This year students received Superior ratings at performance assessments . The City 's investment is about much more than awards or trophies . Kirsten Stiff-Walker, Progressive Arts Theater , in summary commented : For nearly 15 years their organization has been producing high quality performing arts experiences while creating a place where everyone belongs. They believe their theater is what community is about, bringing generations together. This past six months , they have produced three major musicals , reached hundreds of families through camps and performances , and promoted the Theater and the City of Dunedin through multiple television networks ' news coverage. Production of high-quality musical theaters is a significant investment, including rights alone for one musical typically range from $1 ,500 -$3,000 , not including all the other production expenses . They try to give away as many scholarships as possible, and 100 tickets are given away to families in financial need . The first Sunday in October , they always do Theater in the Park , free to the community. This is as well as performing in many venues and locations throughout the year for the community and community events for free . Investment from the City of Dunedin makes all this help possible , allowing them to continue while keeping the performance affordable for local families . Most importantly , the award will help them continue to give scholarships. Steve Beaty , Board Chair , and George Ann Bissett , Executive Director , Dunedin History Museum , in summary commented: They have turned the History Museum around in the last few years , becoming very visionary . Their main focus is still to archive the history of Dunedin while also being visionary in bringing in history makers and a younger crowd . Recently , they did the 50 Years of the Blue Jays supplying Toronto that footage and archived many newspaper articles and artifacts also provided to Toronto. This has been a banner year for the History Museum and others celebrating the 250 th of America . Dunedin History Museum was honored by the DAR nationally as being outstanding in celebrating our country 's birthday . 26-18

Budget Workshop Minutes August 4, 2026 Dunedin City Commission The three considered the main parts of the History Museum , the St. Andrew 's Memorial Chapel , the Shoppes and the Museum with thousands of visitors . They also work with the City on various events , including the Christmas events. Kristina Garcia, Executive Director , Dunedin Cares , commented in summary : With the support of the City , they were able to feed 30,000 people last year. People were able to shop with dignity , coming inside to select their items. Dunedin Cares has a unique way of helping their guests and it means a lot to be able to continue . Tiffany Eaton , Dunedin High land Middle School Pipe Band , in summary commented : They have a program with over 200 students participating from beginning bands , advanced band , Pipe Band , Jazz Band , Color Guard , Highland Dance . Participation in a musical organization is a life-changing experience. They received Superior ratings in their performances assessments and perform in many venues and mus ic festivals . This year , their bands and the high school band are going to open the Florida Music Educators Conference in the fall. When traveling, they try to offer as many scholarships as possible to ensure these great experiences are open to everyone . Last year , they went to Orlando and the year before to New Orleans ; this year will be Atlanta. Equipment maintenance alone is thousands of dollars a year. There are 150 students who need to wear kilts , some of which are in poor condition , and some do not match in keeping with tradition . They have been fundraising for several years and will continue in order to replenish the kilt s. With the award last year , they all had new kilts for the dancers and now they are focusing on the ir band . Joan McHale , President , Scottish American Society of Dunedin , in summary commented : Last year 's award was spent on Education , many donations of financial aid to students , bought subscript ions for the Genealogy programs , and Heritage events every year. This year , they plan to use the award for Education and continued support and invest in other programs. Also, planned improvements to the building. Sarah McAdoo, Director , Freeman Sound Family, Inc. , in summary commented : The organization was created from the loss of her son , a music producer who lost his battle with mental illness in 2016. The family , after many years , decided they wanted to help others , so families do not have to go through that type of experience. The mission is to use the power of music to reduce stigma , offering concerts to the community , bringing people of all ages together to feel they are a part of something. Mental health needs to bring forward and help for those in need. They began what is now the Dunedin Walk for Mental Health with 30 people ; last year they had over 180 people who carried lighted lanterns down Edgewate r Drive and in a loop with some middle school pipers & drummers and dancers joining at the Fenway . Through partnerships with other community organizations , they have found the need to do this together . Florida is #3 in population in the U.S. and remains in the bottom 5 for funding for mental health. It has to be done in the community . Andrea Nalls , PresidenUCEO , Dunedin Fine Art Center , in summary commented : 26-19

Budget Workshop Minutes August 4, 2026 Dunedin City Commission They are proud to generate approximately 70% of their operating revenue through a diverse array of income earned opportunities . That means the City 's investments are leveraged into something much larger for the community. The DFAC creates value for the city by driving tourism, supporting local art ists , educating thousands of children and adults , and enhancing the quality of life of Dunedin . This has been a banner year with numbers soaring , earning 5 Best of the Bay Awards. They have served 1,200 students from over 30 schools who were able to experience arts education and field trips . They successfully launched their first ever DFAC-Con attracting new audiences to the Center. They continue to provide opportunities for hundreds of local artists to exhibit and sell their works . More than 5,000 Dunedin residents benefited from resident discounts for the programs and classes. The organization has strengthened by modernizing operations and technology and building some long-term financial sustainability and stability through donations ; and started the accreditation process with the American Alliance of Museums , a nationally recognized distinction . Instituted a dynamic 5-Year Strategic Plan . Steve Beaty , on behalf of Marie Beaty , Dunedin Youth Guild , in summary commented : The Dunedin Youth Guild has been in existence for 60 years assisting students in Dunedin. They gave over $50,000 in scholarships last year , most continue every year, and they get over $40 ,000 in additional support from the community. Camille Hebting , Deputy Director , NAMI Pinellas County , commented : National Alliance on Mental Illness (NAMI) with their first award last year helped them with strengthening their existing program in Dunedin. They believe that education and support go hand in hand and last year focused on the support of the survivors of suicide loss support group at the Dunedin Community Center . This year they will be able to strengthen the program by adding education for families and friends of those who may be affected by mental illness. David Lomaka , Executive Director, Neighborly Senior Care Network , in summary commented : Their Meals on Wheels has provided 23 ,000 meals this year to Dunedin residents; almost 500 ,000 to all of Pinellas County . They have provided almost 10 ,000 tr ips to Dunedin residents for doctor appointments and Dunedin Cares and so forth. They prov ided over $440 ,000 in serv ices in Dunedin this past year. Much of their funding is federal , requiring a 10% match, so they are always expecting that $40,000 from the community. Commiss ion Comments The Mayor and Commissioners expressed their appreciation for the organizations that reach out to the community and touch the number of people and provide the services the City is not able to accomplish. BREAK 1:40 P.M. -1:45 P.M. 1.h. Health Fund Update and FY 2027 Health Benefits Package and Premiums Commission questions, concerns and comments were addressed to include: 26-20

Budget Workshop Minutes August4,2026 Dunedin City Commission Concern was expressed for consideration of the outcomes for employees on the health plan , acknowledging what the Human Resources/Risk Management Director has done to attempt to improve the health of the City 's employees . Regarding the comment that the cost of the personnel costs going up fractionally to the percentage of health care costs outpacing every other aspect of the City 's personnel expenses, Dr . Smalling responded that would be a fair statement , and she thought it to be a systemwide issue . In terms of the outcomes for employees , the miss ion from when she came with the City was how to allow employees to take responsibility for their health and it started with the clinic for accessible health care , which was not cost effective , then the Wellness program started to educate employees and provide the opportunity for them to become empowered about taking responsibility for their health. The problem with the wellness program is it never measures who did not get sick . Incrementally , she thought year after year with the wellness and incent ives is to say to employees the City wants them to be healthy and educating them on how to save money. Regarding whether it has been tested as to when health care is a determinant in someone deciding to come to work for Dunedin versus others, Dr. Smalling would say they have not; however , in exit interviews it was indicated they were not aware of the benefits of where they were going. That would infer that it is not; however , employees who have come from other agencies have said the City has really good health care . Dr. Smalling referred to the PowerPoint pages 37 and 38 to make the comparison of Options #2 and #3 . She acknowledged that #3 is more streamlined in terms of the impact on the employee and noted now the employee will be paying more to get to the deductible as well as the out-of-pocket. Dr. Smalling explained that new employees have to attend orientation , and all the benefits are thoroughly explained and there are open enrollment meetings where every employee is encouraged to attend where everything is reviewed for each benefit. The Gh

1. BUSINESS 1.a FY 2027 Budget Workshop #2 1.b City Manager Opening Remarks 1.c Follow-up Memo: FY 2027 Budget Workshop #1 1.d Board of Finance Annual Report 1.e General Fund Update 1.f Property Tax Reform / Contingency Plan 1.g Risk Fund Update 1.h Health Fund Update and FY 2027 Health Benefits Package and Premiums NOTICE OF PUBLIC MEETING BUDGET WORKSHOP CITY HALL, 737 LOUDEN AVENUE AUGUST 4, 2026 9:00 AM AGENDA AGENDA CALL TO ORDER Topic for Discussion EXHIBIT: A. Background.pdf EXHIBIT: B. FY 2027 - FY 2032 BPI CIP Summary.pdf EXHIBIT: C. Budget Workshop # 2 Presentation.pdf Topic for Discussion Topic for Discussion EXHIBIT: A. Follow Up Memo -Budget Workshop #1.pdf Topic for Discussion EXHIBIT: Board of Finance Annual Letter FY2027.pdf Topic for Discussion EXHIBIT: A. General Fund LRFP.pdf Topic for Discussion - This item incorporated in the presentation. Topic for Discussion EXHIBIT: A. Risk Fund LRFP.pdf EXHIBIT: B. Risk Fund Update.pdf Topic for Discussion 1

1.i City Commission FY 2027 Civic Partners and Aid to Social/Cultural Non-Profit Organizations 1.j City Commission Direction EXHIBIT: A. Health Fund LRFP.pdf EXHIBIT: B. Health Fund Update.pdf Topic for Discussion EXHIBIT: A. Background.pdf EXHIBIT: B. FY27 Civic Partners Summary.pdf EXHIBIT: C. FY27 Aid to Social-Cultural Non-profit Summary.pdf EXHIBIT: D. FY27 Dunedin Cares Civic Partner report.pdf EXHIBIT: E. FY27 Dunedin Fine Arts Center Annual Report.pdf EXHIBIT: F. FY27 Dunedin History Museum Civic Partner Annual Report.pdf EXHIBIT: G. FY27 City of Dunedin Pipe Band Funding request.pdf EXHIBIT: H. FY27 Divine Coastal House of healing Funding request.pdf EXHIBIT: I. FY27 Dunedin Boat Club Funding request.pdf EXHIBIT: J. FY27 Dunedin Chamber of Commerce Education Foundation funding request.pdf EXHIBIT: K. FY27 Dunedin Community Garden funding request.pdf EXHIBIT: L. FY27 Dunedin Film Festival funding request.pdf EXHIBIT: M. FY27 Dunedin High School NJROTC Funding request.pdf EXHIBIT: N. FY27 DHS Highlander Band Booster Funding request.pdf EXHIBIT: O. FY27 Dunedin Middle School Band Boosters Funding request.pdf EXHIBIT: P. FY27 Dunedin Public Theater Funding request.pdf EXHIBIT: Q. FY27 DSAF Funding request.pdf EXHIBIT: R. FY27 Dunedin Youth Guild Funding request.pdf EXHIBIT: S. FY27 Dunedin Youth Sailing Funding request.pdf EXHIBIT: T. FY27 Episcopal Church of the Good Shepard Funding request.pdf EXHIBIT: U. FY27 First Presbyterian Church Funding request.pdf EXHIBIT: V. FY27 Freeman Sound Family Funding request.pdf EXHIBIT: W. FY27 GFWC North Pinellas Women's Club Funding request.pdf EXHIBIT: X. FY27 Gulf Coast JFCS Funding request.pdf EXHIBIT: Y. FY27 House of Mercy funding request.pdf EXHIBIT: Z. FY27 NAMI Pinellas County Funding request.pdf EXHIBIT: AA. FY27 Neighborly Care Network Funding request.pdf EXHIBIT: BB. FY27 Progressive Arts Theater Funding request.pdf EXHIBIT: CC. FY27 Random Acts of Flowers Funding request.pdf EXHIBIT: DD. FY27 Scottish American Society Funding request.pdf EXHIBIT: EE. FY27 Suncoast Brotherhood Funding request.pdf EXHIBIT: FF. FY27 Tampa Bay Ukulele Society Funding request.pdf EXHIBIT: GG. FY27 Visit Dunedin Funding request.pdf Topic For Discussion ADJOURN MEETING DUNEDIN PUBLIC PARTICIPATION & DECORUM RULES Note: Please put cell phones and pagers on silent or vibrate during the meeting. This meeting is televised; therefore, you may appear on TV at any time. Public Appearance: CITIZEN INPUT is for comments from members of the audience 2

regarding items not listed on the agenda for this meeting (please give name and address and limit all comments to a maximum of three minutes). AS FOR ITEMS ON THE AGENDA individual speakers are limited to a maximum of three minutes. A representative of a group consisting of 5 individuals who are present during the meeting may speak on behalf of the group for up to 10 minutes at the Chair's discretion. To do so, the individuals must have waived their time to the representative by providing their name and address on the back of the comment card. Public Hearings: During public hearings the Chair will open the agenda item to the public for comment. If you wish to comment come to the microphone at the podium and give your name and address for the record. This meeting is for agenda items only. Other issues should be presented to the City Manager or City Clerk for discussion at a future Commission meeting. Appeals: Per section 286.0105 of the Florida Statutes - If a person decides to appeal any decision made by the board, agency, or commission with respect to any matter considered at such meeting or hearing, he or she will need a record of the proceedings, and that, for such purpose, he or 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. Disability Provisions: It is the policy of the City of Dunedin not to discriminate against disabled persons in employment or the provisions of services. If you have a disability that requires accommodation, please notify the ADA Coordinator 48 hours prior to the scheduled meeting at (727) 298-3043. COPIES OF THIS AND ALL COMMISSION AGENDAS ARE AVAILABLE TO THE PUBLIC AT THE OFFICE OF THE CITY CLERK, 737 LOUDEN AVENUE, ON THE MONDAY PRIOR TO THE MEETING DATE. COPIES ARE ALSO AVAILABLE ON THE CITY’S WEBSITE AT WWW.DUNEDIN.GOV. 3