TO: Members of the Board of County Commissioners
THROUGH: John A. Titkanich Jr., County Administrator
FROM: Kristin Daniels, Director, Office of Management & Budget
DATE: October 20, 2025
SUBJECT: Miscellaneous Budget Amendment 06
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BACKGROUND
1. On September 23, 2025, the Board of County Commissioners approved the Sheriff’s request to purchase miscellaneous equipment and supplies from the Offender Fees Reserve. Exhibit “A” appropriates the $21,295 requested.
2. On August 19, 2025, the Board of County Commissioners approved the Nineteenth Judicial Circuit’s request for an additional $40,000 to cover costs for the County’s problem solving courts. Exhibit “A” appropriates these funds from the Drug Abuse Trust Fund/Cash Forward Oct 1st account.
3. Additional revenue of $1 needs to be recorded to fund the overbudget expense balance of $0.23 for the Alcohope FL0114L4H092316 grant. Exhibit “A” appropriates $1 in grant funded revenue to cover this expense.
4. An American Rescue Plan (ARP) Act funded Emergency Housing Voucher was issued after the applicable deadline. The Department of Housing & Urban Development has recalled this payment of $10,223. Exhibit “A” appropriates funding for this expense from the CARES Act/Purchasing/Other Operating Supplies account.
5. On August 20, 2024 the Board of County Commissioners approved Award of RFP 2024050 - Gifford Customer Convenience Center Beautification Project for $323,197. In order to fully fund the completed project, $129,278 needs to be rolled-over into Fiscal Year 2024/2025. Exhibit “A” appropriates this funding from the Tree Ordinance Fine Fund/Cash Forward Oct 1st account.
6. On August 19, 2025, Indian River County received an invoice from St. Lucie County for Phase III - Construction of the Medical Examiner Facility for $5,359,200. Per the First Amendment to 2023 Interlocal Agreement - Proposed Medical Examiner Facility which the Board approved on July 1, 2025, “Counties shall provide the funds to St. Lucie within (30) days from receipt of invoice from St. Lucie.”. Exhibit “A” appropriates funding in the amount of $2,859,200 from Optional Sales Tax/Cash Forward Oct 1st. The remaining $2,500,000 is already included in the approved budget.
7. The Governmental Accounting Standards Board (GASB) has required that GASB 101 Compensated Absences be implemented beginning in Fiscal Year 2024/2025. Implementation of this standard has caused an increase in the compensated absences liability overall and requires additional funding in the Enterprise and Internal Service Funds. Exhibit “A” appropriates funding from the following Cash Forward - Oct 1st accounts, SWDD $26,250, Sandridge $5,691, County Building $71,480, Utilities $394,098, Fleet $10,538, Self Insurance $11,112, Employee Health $3,794, and Information Technology $80,378.
8. Construction of the restroom facility at Fran B. Adams North County Regional Park has outpaced the approved Capital Improvements Element (CIE) funding schedule. Exhibit “A” appropriates additional funding of $256,460 from Impact Fees/Cash Forward Oct 1st.
9. In order to ensure post-issuance tax compliance for the outstanding Spring Training Facility Revenue Bonds, Series 2001, HTS Continuing Disclosure Services has been contracted as the County’s Dissemination Agent. Exhibit “A” appropriates $1,500 for this expense.
BUDGETARY IMPACT
This Budget Amendment will increase the County's budgeted revenues and expenses to align with the approved changes.
STAFF RECOMMENDATIONon
Staff recommends the Board of County Commissioners approve the budget resolution amending the fiscal year 2024/2025 budget.