Budget Workshop

Agenda (non-virtual)

VILLAGE OF PALMETTO BAY

Mayor Karyn Cunningham

Vice Mayor Leanne Tellam

Council Member Patrick Fiore (Seat 1)

Council Member Steve Cody (Seat 2)

Council Member Marsha Matson (Seat 3)

Village Manager Nick Marano

Village Attorney John C. Dellagloria

Village Clerk Missy Arocha

In accordance with the Americans with Disabilities Act of 1990, persons needing special accommodation, a sign language interpreter, or hearing impaired to participate in this proceeding should contact the Village Clerk at (305) 259-1234 for assistance no later than four days prior to the meeting.

AGENDA

BUDGET WORKSHOP

WEDNESDAY, JULY 31, 2024 - 7:00 PM

VILLAGE HALL MUNICIPAL CENTER

9705 EAST HIBISCUS STREET, PALMETTO BAY, FL 33157

(305) 259-1234

1.

CALL TO ORDER, ROLL CALL, INVOCATION, PLEDGE OF ALLEFIANCE, DECORUM STATEMENT, IN THAT ORDER:

Any person making impertinent or slanderous remarks, or who becomes boisterous, while addressing the Council may be barred from further appearance before the Council by the Mayor, unless permission to continue or again address the Council is granted by a majority vote of the Council. Applauding speakers shall be discouraged. Heckling or verbal outbursts in support or opposition to a speaker, or his or her remarks, shall be prohibited. No signs or placards shall be allowed in the Council meeting. Persons exiting the Council meeting shall do so quietly. All cellular telephones and beepers are to be silenced during the meeting.

2.

REQUESTS, PETITIONS, AND PUBLIC COMMENTS

Individuals wishing to speak on matters on the agenda and on items pertinent to the Village may do so by speaking during this section of the agenda. The Mayor will recognize those persons who wish to speak. Each speaker must sign-in prior to speaking on the designated public commentary sign-in sheet. Items for public hearing provided for within the agenda shall not be a topic of discussion during this section of the agenda. Please limit your comments to three (3) minutes or less. Public comments made by members of the public are important to the Village Council. Speakers will address the Village Council with respect.

3.

DISCUSSION OF THE DRAFT OF THE OPERATIONAL AND CAPITAL BUDGET FOR FISCAL YEAR 2024-2025

A.

PRESENTATION OF FISCAL YEAR 2024-2025 BUDGET HIGHLIGHTS AND OVERVIEW (Sponsored and presented by Village Manager, Nick Marano)

4.

COUNCIL COMMENTS

5.

NEXT MEETING AND ADJOURNMENT

MONDAY, SEPTEMBER 9, 2024 AT 7PM (FIRST BUDGET HEARING FOLLOWED BY REGULAR COUNCIL MEETING)

WE, THE VILLAGE COUNCIL OF THE VILLAGE OF PALMETTO BAY, HEREBY COMMIT OURSELVES TO MAINTAINING CIVILITY IN OUR PUBLIC AND POLITICAL DISCOURSE AND PLEDGE TO THE FOLLOWING PRINCIPLES:

We will respect the right of all citizens in our community to hold different opinions;

We will avoid rhetoric intended to humiliate or question the wisdom of those whose opinions are different from ours;

We will strive to understand differing perspectives;

We will choose our words carefully;

We will speak truthfully without accusation and we will avoid distortion;

We will speak out against violence, prejudice, and incivility in all of their forms, whenever and wherever they occur.

NOTICE OF APPEAL RIGHTS

Mayor Karyn Cunningham Vice Mayor Leanne Tellam Council Member Patrick Fiore (Seat 1) Council Member Steve Cody (Seat 2) Council Member Marsha Matson (Seat 3) Village Manager Nick Marano Village Attorney John C. Dellagloria Village Clerk Missy Arocha 1. CALL TO ORDER, ROLL CALL, INVOCATION, PLEDGE OF ALLEFIANCE, DECORUM STATEMENT, IN THAT ORDER: Any person making impertinent or slanderous remarks, or who becomes boisterous, while addressing the Council may be barred from further appearance before the Council by the Mayor, unless permission to continue or again address the Council is granted by a majority vote of the Council. Applauding speakers shall be discouraged. Heckling or verbal outbursts in support or opposition to a speaker, or his or her remarks, shall be prohibited. No signs or placards shall be allowed in the Council meeting. Persons exiting the Council meeting shall do so quietly. All cellular telephones and beepers are to be silenced during the meeting. 2. REQUESTS, PETITIONS, AND PUBLIC COMMENTS Individuals wishing to speak on matters on the agenda and on items pertinent to the Village may do so by speaking during this section of the agenda. The Mayor will recognize those persons who wish to speak. Each speaker must sign-in prior to speaking on the designated public commentary sign-in sheet. Items for public hearing provided for within the agenda shall not be a topic of discussion during this section of the agenda. Please limit your comments to three (3) minutes or less. Public comments made by members of the public are important to the Village Council. Speakers will address the Village Council with respect. VILLAGE OF PALMETTO BAY In accordance with the Americans with Disabilities Act of 1990, persons needing special accommodation, a sign language interpreter, or hearing impaired to participate in this proceeding should contact the Village Clerk at (305) 259-1234 for assistance no later than four days prior to the meeting. AGENDA BUDGET WORKSHOP WEDNESDAY, JULY 31, 2024 – 7:00 PM VILLAGE HALL MUNICIPAL CENTER 9705 EAST HIBISCUS STREET, PALMETTO BAY, FL 33157 (305) 259-1234 1

3. DISCUSSION OF THE DRAFT OF THE OPERATIONAL AND CAPITAL BUDGET FOR FISCAL YEAR 2024-2025 A. PRESENTATION OF FISCAL YEAR 2024-2025 BUDGET HIGHLIGHTS AND OVERVIEW (Sponsored and presented by Village Manager, Nick Marano) 4. COUNCIL COMMENTS 5. NEXT MEETING AND ADJOURNMENT MONDAY, SEPTEMBER 9, 2024 AT 7PM (FIRST BUDGET HEARING FOLLOWED BY REGULAR COUNCIL MEETING) WE, THE VILLAGE COUNCIL OF THE VILLAGE OF PALMETTO BAY, HEREBY COMMIT OURSELVES TO MAINTAINING CIVILITY IN OUR PUBLIC AND POLITICAL DISCOURSE AND PLEDGE TO THE FOLLOWING PRINCIPLES: We will respect the right of all citizens in our community to hold different opinions; We will avoid rhetoric intended to humiliate or question the wisdom of those whose opinions are different from ours; We will strive to understand differing perspectives; We will choose our words carefully; We will speak truthfully without accusation and we will avoid distortion; We will speak out against violence, prejudice, and incivility in all of their forms, whenever and wherever they occur. NOTICE OF APPEAL RIGHTS Pursuant to Florida Statutes 286.0105, the Village hereby advises the public that if a person decides to appeal any decision made by the Council with response to any matter considered at its meeting or hearing, he or she will need a record of the proceedings, and that for such purpose, the affected person may need to ensure that verbatim record of the proceedings is made, which record includes testimony and evidence upon which the appeal is to be based. This notice does not constitute consent by the Village for the introduction or admission of otherwise inadmissible or irrelevant evidence, nor does it authorize challenges or appeals not otherwise allowed. AMERICAN DISABBILITIES ACT OF 1990 This meeting is open to the public. In accordance with the American Disabilities Act of 1990, persons needing special accommodation or a sign language interpreter to participate in this proceeding should contact the Village Clerk at (305) 259-1234 no later than four (4) days prior to the meeting. Hearing Assistance Devices are available with the Village Clerk. 2

AGENDA ITEM NO. 3.A Item Cover Page DATE: July 31, 2024 SUBMITTED BY: Nick Marano, Village Manager's Office ITEM TYPE: Presentation AGENDA SECTION: DISCUSSION OF THE DRAFT OF THE OPERATIONAL AND CAPITAL BUDGET FOR FISCAL YEAR 2024-2025 SUBJECT: PRESENTATION OF FISCAL YEAR 2024-2025 BUDGET HIGHLIGHTS AND OVERVIEW (Sponsored and presented by Village Manager, Nick Marano) SUGGESTED ACTION: BUDGET WORKSHOP AGENDA ITEM REPORT ATTACHMENTS: Budget Presentation July 31 2024.pptx 3

FISCAL YEAR 2025 BUDGET HIGHLIGHTS AND OVERVIEW July 31, 2024 4

Village of Palmetto Bay Budget Summary FY 25 Transportation Stormwater ESTIMATED REVENUES: General Fund Funds Transit fund Fund Building Fund ARPA Fund Ad Valorem Taxes - Millage Per $1,000 = 2.3500 $10,285,200 Utility Taxes 3,525,000 Franchise Fees 2,100,000 Licenses and Permits 261,000 2,000,000 Intergovernmental Revenue 4,124,000 1,968,398 600,000 Fines & Forfeitures 275,000 Charges for Services 1,017,500 850,000 40,000 Miscellaneous Revenue 645,457 ARPA Funding 0 TOTAL SOURCES: $22,233,157 $1,968,398 $600,000 $850,000 $2,000,000 $0 $40,000 Transfers In 0 200,000 0 0 Beginning Fund Balances/Net Assets 13,299,779 1,910,629 4,375 1,323,000 506,017 454,456 948,651 TOTAL REVENUES, TRANSFERS AND BALANCES: $35,532,936 $4,079,027 $604,375 $2,173,000 $2,506,017 $454,456 $988,651 EXPENDITURES: General Government $6,845,347 5,000 Public Safety 11,076,750 80,332 Building and Permitting 0 2,012,296 Public Works 0 2,728,181 588,665 1,231,585 Parks & Recreation 3,545,679 0 Debt Service 765,381 0 108,790 American Rescue Plan Act 0 454,456 TOTAL EXPENDITURES: $22,233,157 $2,728,181 $588,665 $1,340,375 $2,012,296 $454,456 $85,332 Transfers Out 2,128,000 360,000 14,000 0 0 Restricted Fund Balance 0 990,846 1,710 832,625 493,721 0 345,773 Commited Fund Balance 0 0 0 0 557,546 Assigned Fund Balance 4,700,000 0 0 0 0 Unassigned Fund Balance 6,471,779 0 0 0 0 TOTAL APPROPRIATED EXPENDITURES, TRANSFERS, RESERVES & BALANCES: $35,532,936 $4,079,027 $604,375 $2,173,000 $2,506,017 $454,456 $988,651 Other Special Revenue Fund 5

 Budget built with a 2.35 millage rate  General Fund Assigned/Unassigned Fund Balances increases by over $1,000,000  Remaining ARPA Funding dedicated to Cartee Road Water Main Project  This budget allocates (New Funding) : o $5,192,927 total for Coral Reef Park Recreation Building (+$451,002) o $3,200,000 total for Veterans’ Park Phase 1 (+$500,000 VPB, $2000,000 Federal) o $1,400,000 for Palmetto Bay Park Pickleball Center (+$200,000)  One complete streets project (SW 92 Ave)  Retention/recruitment incentives: • 3% COLA • 4% Merit Increase  Building Fund projected to generate a small surplus by the end of FY 24 BUDGET HIGHLIGHTS 6

FY 25 GENERAL FUND SUMMARY Ad-Valorem Taxes 46% Utility Taxes 16% Franchise Fees 9% Licenses and Permits 1% Intergovernment al Revenue 19% Fines and Forfeitures 1% Charges for Services 5% Other Income 3% REVENUES Village Manager 2% Village Clerk 2% Village Attorney 3% Finance Department 3% Human Resources 4% Planning & Zoning 3% General Government 9% Facilities Maintenance 3% Police Services 50% Parks & Recreation 16% Debt 3% IT 2% EXPENDITURES 7

Description Actual FY 2022-23 Adopted Budget FY 2023-24 Budget Adjustments FY 2023-24 Final Budget FY 2023-24 Estimated Final FY 2023-24 Proposed Budget FY 2024-25 BEGINNING GENERAL FUND BALANCE 14,776,368$ 21,060,900$ 21,060,900$ 23,085,645$ 13,299,779$ REVENUES Ad Valorem Taxes @ 2.3500 mills @ 95% 8,391,364 9,316,029 - 9,316,029 9,439,585 10,285,200 Utility Taxes 3,530,712 3,440,000 - 3,440,000 3,435,000 3,525,000 Franchise Fees 2,238,704 1,900,000 - 1,900,000 1,950,000 2,100,000 Licenses and Permits 197,273 214,000 - 214,000 330,866 261,000 Intergov ernmental Rev enue 4,050,170 3,809,523 - 3,809,523 4,000,385 4,124,000 Fines and Forfeitures 81,707 210,000 - 210,000 362,168 275,000 Charges for Serv ices 1,085,915 1,068,894 - 1,068,894 1,022,960 1,017,500 Interest Income 371,426 225,000 - 225,000 468,137 349,476 Other 348,899 305,280 - 305,280 337,107 295,981 ARPA Funding - - - - - - TOTAL REVENUES 20,296,170$ 20,488,726$ -$ 20,488,726$ 21,346,208$ 22,233,157$ Transfer from Fund Balance - 1,307,068 - - - - TOTAL SOURCES 35,072,538$ 42,856,694$ -$ 41,549,626$ 44,431,853$ 35,532,936$ EXPENDITURES Operating Village Council 176,395 220,805 - 220,805 169,226 215,198 Village Manager 375,541 363,550 - 363,550 336,521 382,134 Village Clerk 321,892 488,146 - 488,146 386,270 470,970 Village Attorney 398,595 600,769 - 600,769 570,737 695,163 Finance Department 563,677 566,555 - 566,555 508,004 556,245 Human Resources & Communications 453,566 811,520 - 811,520 699,996 828,510 Planning & Zoning (Comm. & Econ. Dev .) 353,077 844,516 - 844,516 656,047 771,765 Information Technology - 281,555 - 281,555 237,476 350,743 General Gov ernment 1,035,692 1,790,000 - 1,790,000 1,669,595 1,902,550 Facilities Maintenance (Public Serv ices) 586,047 732,839 - 732,839 625,073 672,069 Police Serv ices 2,138,165 10,254,750 - 10,254,750 10,411,416 11,076,750 Parks & Recreation 2,873,780 4,085,166 - 4,085,166 3,505,642 3,545,679 Total Operating 9,276,427$ 21,040,171$ -$ 21,040,171$ 19,776,003$ 21,467,776$ GENERAL FUND SUMMARY 8

Description Actual FY 2022-23 Adopted Budget FY 2023-24 Budget Adjustments FY 2023-24 Final Budget FY 2023-24 Estimated Final FY 2023-24 Proposed Budget FY 2024-25 DEBT Principal 411,147 436,276 - 436,276 436,276 451,046 Interest 349,319 319,347 - 319,347 319,347 314,335 Total Debt 760,466$ 755,623$ -$ 755,623$ 755,623$ 765,381$ TOTAL EXPENDITURES 10,036,893$ 21,795,794$ -$ 21,795,794$ 20,531,626$ 22,233,157$ Other Financing Uses - 900,000 - 900,000 900,000 200,000 Transfer for Capital Outlay 1,700,000 8,750,000 850,448 9,600,448 9,600,448 1,928,000 Transfer to Maintenance Fund 250,000 100,000 100,000 100,000 - Transfer of Fund Balance - 1,307,068 - - - FUND BALANCE Restricted Fund Balance - - - - - Committed Fund Balance - - - - - Assigned Fund Balance Categories: - - - - Declared Emergencies 650,000 650,000 650,000 650,000 650,000 Community Growth 500,000 500,000 500,000 500,000 500,000 Rev enue Volatility 1,000,000 1,000,000 1,000,000 1,000,000 1,000,000 Litigation Reserv e 350,000 350,000 350,000 350,000 350,000 Asset Repair or Replacement and Maintenance2,200,000 2,200,000 2,200,000 2,200,000 2,200,000 Unassigned General Fund Balance 18,385,645 5,303,832 (850,448) 4,453,384 8,599,779 6,471,779 TOTAL FUND BALANCE 23,085,645$ 10,003,832$ (850,448)$ 9,153,384$ 13,299,779$ 11,171,779$ TOTAL EXPENDITURES, TRANSFERS, RESERVES & BALANCES 35,072,538$ 42,856,694$ -$ 41,549,626$ 44,431,853$ 35,532,936$ GENERAL FUND SUMMARY 9

Staffing Summary PT FT PT FT PT FT PT FT PT FT PT FT Village Council Mayor & Council 5.0 0.0 5.0 0.0 5.0 0.0 5.0 0.0 5.0 0.0 5.0 0.0 Total Council Positions 5.0 0.0 5.0 0.0 5.0 0.0 5.0 0.0 5.0 0.0 5.0 0.0 Departments Office of the Village Manager 0.0 6.0 0.0 4.0 0.0 4.0 0.0 4.0 0.0 3.0 0.0 3.0 Office of the Village Attorney 0.0 1.0 0.0 1.0 0.0 1.0 0.0 1.0 0.0 1.0 0.0 1.0 Office of the Village Clerk 0.0 3.0 0.0 3.0 0.0 4.0 0.0 4.0 0.0 4.0 0.0 4.0 Finance Department 0.0 7.0 0.0 7.0 1.0 6.0 1.0 6.0 0.0 6.0 0.0 6.0 IT Department 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 2.0 0.0 2.0 Human Resources & Communications 1.0 4.0 1.0 4.0 1.0 6.0 1.0 6.0 2.0 5.0 2.0 5.0 Parks & Recreation 23.0 8.0 25.0 11.0 19.0 16.0 19.0 16.0 19.0 16.0 19.0 16.0 Community & Economic Development 0.0 15.0 0.0 15.0 0.0 17.0 0.0 17.0 0.0 12.0 0.0 12.0 Public Services 6.0 21.0 0.0 14.0 0.0 16.0 0.0 17.0 0.0 19.0 0.0 19.0 Total Village Positions 30.0 65.0 26.0 59.0 21.0 70.0 21.0 71.0 21.0 68.0 21.0 68.0 PT FT PT FT PT FT PT FT PT FT PT FT Departments Community & Economic Development 6.0 0.0 6.0 1.0 7.0 0.0 7.0 0.0 7.0 0.0 8.0 0.0 Palmetto Bay Policing Unit 0.0 46.0 0.0 46.0 0.0 48.0 0.0 49.0 0.0 49.0 0.0 49.0 Total Contractual Positions 6.0 46.0 6.0 47.0 7.0 48.0 7.0 49.0 7.0 49.0 8.0 49.0 PT FT PT FT PT FT PT FT PT FT PT FT Total Council Positions 5.0 0.0 5.0 0.0 5.0 0.0 5.0 0.0 5.0 0.0 5.0 0.0 Total Village Positions 30.0 65.0 26.0 59.0 21.0 70.0 21.0 71.0 21.0 68.0 21.0 68.0 Total Contractual Positions 6.0 46.0 6.0 47.0 7.0 48.0 7.0 49.0 7.0 49.0 8.0 49.0 FY 21-22 Final FY 20-21 Final FY 19-20 Final FY 24-25 Proposed SUMMARY VILLAGE POSITIONS CONTRACTUAL POSITIONS POSITION SUMMARY FY 23-24 Adopted FY 22-23 Final 10

General Fund Expenditures Description Actual FY 2022-23 Adopted Budget FY 2023-24 Budget Adjustments FY 2023-24 Final Budget FY 2023-24 Estimated Final FY 2023-24 Proposed Budget FY 2024-25 BEGINNING FUND BALANCE 14,776,368$ 21,060,900$ -$ 21,060,900$ 23,085,645$ 13,299,779$ REVENUES 20,296,170 20,488,726 - 20,488,726 21,346,208 22,233,157 Transfer In - 1,307,068 - - - - EXPENDITURES Personnel Village Council 171,029 207,305 - 207,305 164,736 201,198 Village Manager 373,016 350,550 - 350,550 331,814 365,311 Village Clerk 282,304 410,996 - 410,996 310,715 322,820 Village Attorney 153,060 196,769 - 196,769 165,307 216,163 Finance Department 510,311 501,405 - 501,405 454,447 490,595 Information Technology - 236,055 - 236,055 183,482 242,743 Human Resources & Communications 363,863 663,920 - 663,920 564,926 696,010 Planning & Zoning (Comm. & Econ. 274,444 737,516 - 737,516 562,338 483,765 General Gov ernment - - - - - - Facilities Maintenance (Public 254,895 322,589 - 322,589 259,958 203,819 Police Serv ices - - - - - - Parks & Recreation 1,324,661 2,188,213 - 2,188,213 1,898,090 1,732,642 Total Personnel 3,707,583 5,815,318 - 5,815,318 4,895,813 4,955,066 Operating Village Council 5,366 13,500 - 13,500 4,490 14,000 Village Manager 2,525 13,000 - 13,000 4,707 16,823 Village Clerk 39,588 77,150 - 77,150 75,555 148,150 Village Attorney 245,535 404,000 - 404,000 405,430 479,000 Finance Department 53,366 65,150 - 65,150 53,557 65,650 Information Technology - 45,500 - 45,500 53,994 108,000 Human Resources & Communications 89,703 147,600 - 147,600 135,070 132,500 Planning & Zoning (Comm. & Econ. 78,633 107,000 - 107,000 93,709 288,000 General Gov ernment 1,035,692 1,790,000 - 1,790,000 1,669,595 1,902,550 Facilities Maintenance (Public 331,152 410,250 - 410,250 365,115 468,250 Police Serv ices 2,138,165 10,254,750 - 10,254,750 10,411,416 11,076,750 Parks & Recreation 1,549,119 1,896,953 - 1,896,953 1,607,552 1,813,037 - Total Operating 5,568,844 15,224,853 - 15,224,853 14,880,190 16,512,710 GENERAL FUND 11

General Fund Expenditures Description Actual FY 2022-23 Adopted Budget FY 2023-24 Budget Adjustments FY 2023-24 Final Budget FY 2023-24 Estimated Final FY 2023-24 Proposed Budget FY 2024-25 Capital Outlay - - - - - Debt Service Principal 411,147 436,276 - 436,276 436,276 451,046 Interest 349,319 319,347 - 319,347 319,347 314,335 Total Debt 760,466 755,623 755,623 755,623 765,381 TOTAL EXPENDITURES 10,036,893$ 21,795,794$ 21,795,794$ 20,531,626$ 22,233,157$ Other Financing Uses - 900,000 - 900,000 900,000 200,000 Transfer for Capital Outlay 1,700,000 8,750,000 850,448 9,600,448 9,600,448 1,928,000 Transfer to Maintenance Fund 250,000 100,000 - 100,000 100,000 - Transfer of Fund Balance - 1,307,068 - - - - Fund Balance Restricted Fund Balances - - - - - - Commited Fund Balances - - - - - - Assigned Fund Balance 4,700,000 4,700,000 - 4,700,000 4,700,000 4,700,000 Unassigned Fund Balance 18,385,645 5,303,832 (850,448) 4,453,384 8,599,779 6,471,779 ENDING GENERAL FUND BALANCE 23,085,645$ 10,003,832$ (850,448)$ 9,153,384$ 13,299,779$ 11,171,779$ 12

Village Policing Unit 13

Village Policing Unit 14

POLICE IMPACT FEES HIGHLIGHTS • FY 24 Carryover • $180,000 For Coral Reef Park boat launch/dock improvements (in progress) • FY 25 New Funding • $25,000 Police Golf Cart • $3,000 Boat Canvas 15

POLICE IMPACT FEES BUDGET Description Actual FY 2022-23 Adopted Budget FY 2023-24 Final Budget FY 2023-24 Estimated Final FY 2023-24 Proposed Budget FY 2024-25 BEGINNING PUBLIC SAFETY FUND BALANCE 482,780$ 495,726$ 495,726 502,182$ 270,744$ REVENUES Police Impact Fees 21,824 - - 15,000 - L.E.T.T.F. Parking Fees 1,881 - - 1,500 - Interest - - - - GRANTS - - - - - - - - - - - - - - TOTAL REVENUES 23,705$ -$ -$ 16,500$ -$ TOTAL SOURCES 506,485$ 495,726$ 495,726$ 518,682$ 270,744$ EXPENDITURES OPERATING Professional Serv ices-RadKids - - - - - Travel and Per diem - - - - - Operating Supplies 3,330 - - 67,339 - Professional Dev elopment-L.E.T.T.F. Parking Fees 973 3,000 3,000 599 3,000 TOTAL OPERATING 4,303 3,000 3,000 67,938 3,000 CAPITAL - LETF - - - - - Impact Fees - 180,000 180,000 180,000 28,000 Grants - - - - - TOTAL CAPITAL - 180,000 180,000 180,000 28,000 TOTAL EXPENDITURES 4,303$ 183,000$ 183,000$ 247,938$ 31,000$ RESTRICTED PUBLIC SAFETY FUND BALANCE 502,182 312,726 312,726 270,744 239,744 TOTAL EXPENDITURES AND FUND BALANCE 506,485$ 495,726$ 495,726$ 518,682$ 270,744$ SPECIAL REVENUE FUND SUMMARY- PUBLIC SAFETY GRANT S BUDGET 16

CAPITAL AND MAINTENANCE BUDGET HIGHLIGHTS • Adjustments to FY 24 Projects: • CRP Recreation Building: $310,000 ($5,192,926 Total) • Veterans’ Park Phase 1: $500,000 ($3,200,000 Total with Federal Funding) • PBP Pickleball Complex: $200,000 ($1,400,000 Total with Park Impact Fees) 17

CAPITAL AND MAINTENANCE BUDGET HIGHLIGHTS • New Capital Funding for FY 25 • $450,000 PBP Skatepark Renovation • $350,000 CRP Playground Upgrades • $300,000 Tanglewood Linear Park Phase 1 • $150,000 Capital Projects Coordinator • $100,000 Thalatta Estate Enclosed Pavilion design • $100,000 Skid Steer (Bobcat) with trailer • $100,000 Dump Truck • $80,000 IT/Cybersecurity Projects • $75,000 HR Software 18

CAPITAL AND MAINTENANCE BUDGET HIGHLIGHTS • New Capital Funding for FY 25 (cont’d) • $60,000 Turf Tank (athletic Field Striper) • $35,000 Recycling Program • $30,000 Business Improvements Grants • $30,000 Building Division Lobby Kiosks • $25,000 Parks Tractor • $25,000 Thermoplastic Streets Marker • $10,000 Historical Markers • $8,000 Enclosed Trailer (Parks) 19

CAPITAL AND MAINTENANCE BUDGET Description Actual FY 2022-23 Adopted Budget FY 2023-24 Budget Adjustments FY 2023-24 Final Budget FY 2023-24 Estimated Final FY 2023-24 Proposed Budget FY 2024-25 BEGINNING CAPITAL PROJECTS FUND BALANCE 1,285,525 449,050 449,050 2,825,481 561,304$ REVENUES Interest Income 53,559 - - -$ Miscellenous Income 21,985 - - - - Grants - - - - - TOTAL REVENUES 75,544 - - - -$ Transfer In/Debt Proceeds 1,950,000 8,850,000 850,488 9,700,488 9,700,448 1,928,000 TOTAL SOURCES 3,311,069 9,299,050 850,488 10,149,538 12,525,929 2,489,304$ CAPITAL PROJECTS General Government Furniture & Equipment 53,680 885,000 (160,000) 725,000 757,356 410,000 Economic Dev elopment 975 - - 610,000 Studies/Master Plans 104,045 565,000 565,000 72,475 Land/Buildings - - Capital Improv ements 52,551 - - Transportation - - Public Works 92,780 1,000,000 1,000,000 529,878 225,000 Culture/ Recreation - Coral Reef Park 11,790 3,360,000 310,488 3,670,488 5,743,020 443,000 Palmetto Bay Park 146,267 195,000 195,000 280,441 450,000 Perrine W ayside Park - - Ludov ici Park - - Perrine Community House - - Veterans Park 2,500,000 500,000 3,000,000 3,000,000 - The W oods 23,500 - - 200,000 - Thalatta Est ate Park - 215,000 - 215,000 211,455 100,000 Tannglewood - - - - - 300,000 Pickleball - - 200,000 200,000 400,000 TOTAL CAPITAL PROJECTS 485,588 8,720,000 850,488 9,570,488 11,804,625 1,928,000$ MAINTENANCE Maintenance - - 160,000 160,000 160,000 - TOTAL MAINTENANCE - - 160,000 160,000 160,000 - Committed Capital Projects Fund Balance 2,825,481 579,050 (160,000) 419,050 561,304 561,304 TOTAL EXPENDITURES AND FUND BALANCE 3,311,069 9,299,050 1,010,488 10,309,538 12,685,929 2,489,304$ 20

PARK IMPACT FEE HIGHLIGHTS Projects Previously Funded (no new FY 25 Projects) • $1,000,000 for Palmetto Bay Park Pickleball Center ($1,400,000 total) • $250,000 Woods restoration (seeking Grant Matches) • $45,974 Veterans’ Park Design 21

PARK IMPACT FEES Description Actual FY 2022-23 Adopted Budget FY 2023-24 Final Budget FY 2023-24 Estimated Final FY 2023-24 Proposed Budget FY 2024-25 BEGINNING PARKS IMPACT FEES & GRANTS FUND BAL. 850,564 1,390,639 1,390,639 1,236,225 106,029$ REVENUES Park Impact Fees-Improv ements 1015 293,239 - - 86,108 -$ Park Impact Fees-Open Spaces 1090 279,047 - - 79,670 -$ Interest - - - - - Grants - - - - - - - - - - TOTAL REVENUES 572,286 - - 165,778 -$ TOTAL SOURCES 1,422,850 1,390,639 1,390,639 1,402,003 106,029$ CAPITAL OUTLAY Engineering/Studies 45,220 - - - Veterans Park 5,405 - - 45,974 - W oods 11,000 250,000 250,000 250,000 - Ludov ici Park - - - - - Perrine W ayside Park - 1,000,000 1,000,000 - - Thalatta Estate Park 125,000 125,000 125,000 - - Pickleball Center - - 1,000,000 - Palmetto Bay Park - - - - Coral Reef Park - - - - -$ TOTAL CAPITAL OUT LAY 186,625 1,375,000 1,375,000 1,295,974 -$ Restricted Park Impact Fees & Grant Fund Balance 1,236,225 15,639 15,639 106,029 106,029 TOTAL EXPENDITURES AND FUND BALANCE 1,422,850 1,390,639 1,390,639 1,402,003 106,029$ 22

PUBLIC SERVICES SPECIAL REVENUE FUND • Funds Public Services Office Staff and Street Crews, and • Janitorial Services • Trash Services 23

Description Actual FY 2022-23 Adopted Budget FY 2023-24 Final Budget FY 2023-24 Estimated Final FY 2023-24 Proposed Budget FY 2024-25 BEGINNING FUND BALANCE 8 CENT FUEL TAX (1002) 30,448 338 338 59,872 31,682 1 TO 6 CENT LOCAL OPTION GAS TAX (LOGT) (1013) 101,574 139,461 139,461 296,355 126,364 PUBLIC SERVICES (1028) 8,405 - - (249,010) - TOTAL BEGINNING FUND BALANCE 140,427 139,799 139,799 107,217 158,046 REVENUES 8 Cent Fuel Tax 128,043 122,786$ 122,786 121,810 120,000$ 1 to 6 Cent Local Option Gas Tax 440,375 450,000 450,000 446,388 422,398 Public Serv ices 8,300 - 5,000 - Interest 6,969 - - - - CITT Admin 61,591 74,000 74,000 74,000 74,000 TOTAL REVENUES 645,278 646,786 646,786 647,198 616,398$ Intragov ernmental Transfer In - 200,000 200,000 200,000 200,000 TOTAL SOURCES 785,705 986,585 986,585 954,415 974,444 EXPENDITURES Personnel Salaries & W ages 397,519 467,121$ 467,121 438,011 446,069$ Other W ages 2,248 7,000 7,000 10,105 5,000 Ov ertime 49 - - 156 - Payroll Taxes 29,194 35,735 35,735 33,417 34,134 Retirement Contributions 43,744 98,263 98,263 49,093 53,528 Health & Life Insurance 62,067 104,400 104,400 72,187 87,000 Total Personnel 534,821 712,519 712,519 602,969 625,731 Operating W orkers Compensation - - - - Professional Serv ices 3,700 - - - 5,000 Administrativ e Temp - - - - Janitorial 7,200 8,000 8,000 8,000 8,000 W aste Haulers 16,159 15,000 15,000 15,000 18,000 Alarm Monitoring 598 2,000 2,000 2,000 2,000 Trav el & Per Diem - 1,000 1,000 1,000 2,000 SPECIAL REVENUE FUND - DEPARTMENT OF PUBLIC SERVICES 24

Telephone 2,210 4,000 4,000 4,000 4,000 Internet serv ice 2,868 4,000 4,000 4,000 4,000 Postage 19 100 100 100 100 Electric 4,879 7,500 7,500 7,500 10,000 Electric-Street lights 470 4,750 4,750 4,750 6,750 W ater and Sewer 3,227 3,500 3,500 7,000 7,000 Photocopy Machine 3,763 3,000 3,000 3,000 3,000 Vehicle Lease 3,605 - - - Insurance 1,909 - - - Landscape Maintenance 4,297 - - 5,550 7,500 Landscape Maintenance-US1 - - - 900 Repairs and Maintenance - Facility 5,936 3,500 3,500 5,000 8,000 Repairs and Maintenance - Pest Control 312 600 600 600 600 Repairs and Maintenance - Vehicle 13,919 17,000 17,000 17,000 25,000 Repairs and Maintenance - Equipment 17,146 25,000 25,000 25,000 35,000 Office Supplies 1,047 2,000 2,000 2,000 2,000 Operating Supplies 26,120 35,000 35,000 35,000 35,000 Uniforms 2,359 3,000 3,000 4,000 4,500 Vehicle Operation 19,322 35,000 35,000 35,000 40,000 Equipment and Furniture: non-capital outlay 804 2,500 2,500 2,500 3,000 Publications, Subscriptions & Memberships 239 2,000 2,000 2,000 2,500 Professional Dev elopment 1,559 2,500 2,500 2,500 3,500 Total Operating 143,667 180,950 180,950