TO: Members of the Board of County Commissioners
FROM: Kristin Daniels, Director, Office of Management & Budget
DATE: March 10, 2026
SUBJECT: Miscellaneous Budget Amendment 04
__________________________________________________________________
BACKGROUND
1. Funds for various projects budgeted, but not yet completed in FY 2024/25, along with purchase orders encumbered and grants approved in advance, need to be “rolled over” into the current fiscal year. Exhibit “A” appropriates funding from Cash Forward-Oct 1st for the following funds: General Fund $1,493,869, MSTU Fund $819,330, Traffic Impact Fees $48,540, Impact Fees $11,138, Traffic Impact Fees 2020 $471,637, Secondary Roads $1,460,941,Transportation Fund $1,223,621, Emergency Services $11,007,732, 911 Surcharge $285,381, Coastal Engineering $394,844, Florida Boating Improvements $286,300, Disabled Access Programs $34,638, ARP Fund $928,852, CARES Fund $83,175, Opioid Fund $408,227, Land Acquisition Bond 2024 $24,610,154, Jackie Robinson Training Complex $568,145, Optional Sales Tax $8,030,300, SWDD $301,218, Utilities $2,834,800, Fleet $132,414, Self Insurance $32,032, Information Technology $35,605, and various grants totaling $13,727,482.
2. The Tax Collector’s budget was submitted according to Statute after the budget workshop was held. Exhibit “A” appropriates additional funding for the increased budget from Cash Forward-Oct 1st for the following funds: General Fund $694,250, MSTU Fund $55,084, Emergency Services District $196,247, and SWDD $39,956.
3. On November 18, 2025, the Board of County Commissioners approved the Sheriff’s Office request to return excess fees submitted in the amount of $495,665. Exhibit “A” appropriates the funding from General Fund/Cash Forward-Oct 1st for $240,670 and Optional Sales Tax/Cash Forward-Oct 1st for $254,995.
4. On November 19, 2025, the Tourist Tax Development Council approved Coastal Connections’ request to rollover $4,735 for the Florida Turtle Trip. Exhibit “A” appropriates funding from Tourist Tax/Cash Forward-Oct 1st.
5. On February 10, 2026, the Board of County Commissioners approved the FY 2025/26 Capital Improvement Element. Exhibit “A” appropriates funding for projects scheduled for the current fiscal year from Cash Forward-Oct 1st for the following funds: MSTU Fund $693,664, Traffic Impact Fees $704,593, County Impact Fees $6,893,770, Traffic Impact Fees 2020 $1,088,852, Secondary Roads $1,671,219, Emergency Services $2,961,923, Tree Fine Fund $25,000, Coastal Engineering Fund ($920,261), Florida Boating Improvement Fund $100,000, Land Acquisition Bond 2004 $281,767, Vero Lake Estates MSTU $352,500, Optional Sales Tax $21,675,741, and various grants totaling $3,414,310.
6. On December 9, 2025, the Board of County Commissioners approved a flooding mitigation project to the Mixon property for $55,000. Exhibit “A” appropriates funding from Optional Sales Tax/Cash Forward-Oct 1st.
7. The Sheriff turned over management and payment of offsite inmate medical expenses to the Board of County Commissioners effective October 1, 2025. Exhibit “A” appropriates estimated expenses totaling $650,000 from General Fund/Cash Forward-Oct 1st.
8. On February 10, 2026, the Board of County Commissioners approved concrete and trench drain repairs to be made to the Administrative Complex Buildings A and B for $228,850. Exhibit “A” appropriates funding from General Fund/Cash Forward-Oct 1st.
9. The Refuse-Derived Fuel (RDF) Headworks raptor unit replacement approved in the Fiscal Year 2025/2026 Capital Improvements Element (CIE) on February 10, 2026, was deemed to be an operating expense due to the age of the original equipment. Exhibit “A” appropriates $520,650 from Utilities/Cash Forward-Oct 1st to fund the project via operating expenses.
10. Due to Governmental Accounting Standards Board (GASB) regulations, an accounting adjustment was made due to the issuance of the new clubhouse bonds. Exhibit “A” appropriates $261,209 from Golf Course/Reserve for Contingency and $67,709 from Golf Course/Cash Forward-Oct 1st.
11. On February 24, 2026, the Board of County Commissioners approved the purchase of a replacement modular unit for Station 15 for $312,875. Exhibit “A” appropriates $129,836 from Self Insurance/Cash Forward-Oct 1st and $183,039 from Emergency Services District/Cash Forward-Oct 1st.
12. On March 10, 2026, the Board of County Commissioners approved the Sheriff’s request of $274,017 from the Law Enforcement Trust Fund. Exhibit “A” appropriates the revenue and expense.
STAFF RECOMMENDATION
Recommended Action
Staff recommends the Board of County Commissioners approve the budget resolution amending the fiscal year 2025-26 budget.