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Item E1 Operating & Capital
COUNTY of MONROE BOARD OF COUNTY COMMISSIONERS � Mayor Michelle Lincoln,District 2 The Florida Keys Mayor Pro Tern David Rice,District 4 y Craig Cates,District 1 James K. Scholl,District 3 � « Holly Merrill Raschein,District 5 Special Meeting July 14, 2026 Agenda Item Number: El 26-32419 BULK ITEM: No DEPARTMENT: Budget and Finance TIME APPROXIMATE: STAFF CONTACT: John Quinn AGENDA ITEM WORDING: Transmittal of County Administrator's Fiscal Year 2027 Recommended Budget. ITEM BACKGROUND: PREVIOUS RELEVANT BOCC ACTION: INSURANCE REQUIRED: No CONTRACT/AGREEMENT CHANGES: STAFF RECOMMENDATION: DOCUMENTATION: FINANCIAL IMPACT: Effective Date: Expiration Date: Total Dollar Value of Contract: Total Cost to County: Current Year Portion: Budgeted: Source of Funds: CPI: Indirect Costs: Estimated Ongoing Costs Not Included in above dollar amounts: Revenue Producing: If yes, amount: Grant: County Match: ONROE oll air '.!, ;i r:.. "r r,,.. L i I� Poi i l r r rr l3iOARD OF COUNTY COMMISSION RS Ell MIR --l'.......... inri ri 11- .... p w PROPOS D ANNUA OP .......... ...................... FISCA Y AR 2027 mwryn rr�c.. � ' �•,, �f ,r r� u ,, .a V I III I j � l�l` �Illlyi, 1��� �Ilil Monroe County 0 0 Boardof C Holly Raschein Commissioner District 5 Illl000� r r r, David Rice c Mayor Pro Tem Michelle Lincoln District Mayor District 2 Craig Cates Commissioner ,t District 1 IN h N' �I,Id , Jim Scholl Commissioner District 3 olJ gofy pry, /I� � 04 o,r (!�� lot (� x /( I , A_ � i/,/j�( 3i p", rrij/I�tfA. Christine Hurley County Administrator &Chief Budget Officer Tina Boan f Assistant County Administrator John Quinn Director,OMB Table of Contents TransmittalLetter ........................................................................................................................i Executive Summary Introductionto County Budgeting...........................................................................................1 FiscalYear 2027 Proposed Timetable.....................................................................................8 Distinguished Budget Award ..................................................................................................9 FinancialPolicies ....................................................................................................................10 FundStructure.........................................................................................................................15 FundDescriptions ...................................................................................................................17 FundSummary........................................................................................................................19 RevenueSources and Trends ..................................................................................................31 ProjectedChanges in Fund Balances ......................................................................................40 AdValorem Millage Summary...............................................................................................43 Organization Chart/Positions ProposedOrganizational Chart.................................................................................................44 AuthorizedPosition Summary.................................................................................................45 FullTime Equivalent Changes.................................................................................................49 PositionSummary Graph ........................................................................................................50 Budgetary Cost Summary RevenueSummary..................................................................................................................51 FiscalPlan .......................................................................................................................53 FiscalPlan by Department..........."0 0.........................00.......................................................57 ExpenditureSummary Pie Chart.....................................................................................60 DepartmentSummary......................................................................................................61 BOCCOrganization Chart...........................................................................................................63 BOCCAdministrative..............................................................................................................67 HousingAssistance..........................................................................................................68 Other non-profit funding(Not HSAB).............................................................................69 HumanService Advisory Board Funding........................................................................70 BOCCMiscellaneous............,,,,,,,,,,,, o.....................................................................71 Reserves...........................................................................................................................72 BudgetedTransfers..........................................................................................................73 DebtService.....................................................................................................................74 Quasi-External Services...................................................................................................75 CountyAdministrator Organization Chart................................................................................77 CountyAdministrator ............................................................................................................78 GuardianAd Litem..........................................................................................................86 CountyAdministrator......................................................................................................88 Officeof Legislative Affairs...........................................................................................89 Officeof Transit .............................................................................................................90 PublicInformation Officer .............................................................................................91 Office of Administrative Code&Directives ..................................................................92 Officeof Management&Budget ...................................................................................93 Office of Purchasing&Administrative Oversight..........................................................94 Officeof Housing&Real Estate.....................................................................................95 ExtensionServices .........................................................................................................96 Table of Contents EmergencyServices Organization Chart....................................................................................98 EmergencyServices.................................................................................................................99 EmergencyMedical Air Transport...................................................................................103 Fire&Rescue Central......................................................................................................104 Fire&Rescue Coordinator...............................................................................................105 EmergencyManagement..................................................................................................106 FireMarshal.....................................................................................................................107 LOSAP.............................................................................................................................108 ImpactFees Fire&EMS..................................................................................................109 Fire&Rescue Key West Airport.....................................................................................110 EmployeeServices Organization Chart......................................................................................112 EmployeeServices...................................................................................................................113 EmployeeServices—Loss Control...................................................................................115 EmployeeServices—Personnel.......................................................................................117 Employee Services—Worker's Compensation................................................................120 EmployeeServices—Group Insurance.............................................................................123 Community Services Organization Chart...................................................................................127 CommunityServices ...............................................................................................................128 WelfareServices...............................................................................................................132 SocialService Transportation..........................................................................................133 VeteransAffairs...............................................................................................................134 AirportServices Organization Chart..........................................................................................136 AirportServices.......................................................................................................................137 KeyWest Airport.............................................................................................................139 MarathonAirport,.......o.............................. ...............000l4l PFC...................................................................................................................................142 InformationTechnology Organization Chart.............................................................................145 InformationTechnology..........................................................................................................146 InformationTechnology......................................................................................................148 CountyAttorney Organization Chart.........................................................................................150 CountyAttorney......................................................................................................................151 CountyAttorney/Risk Management.................................................................................153 CountyAttorney...............................................................................................................154 Library Services Organization Chart..........................................................................................157 LibraryServices.....................................................................................................................158 Libraries.........................................................................................................................162 Building Department Organization Chart .................................................................................166 BuildingDepartment..............................................................................................................167 BuildingDepartment.,....................00000.0..................00000.....................00000.....................000169 Building Refunds..............o o o ..........................o171 Planning&Environmental Resources Organization Chart ....................................................0173 Planning&Environmental Resources....................................................................................174 PlanningDepartment....o..o o.....o.o.................0180 PlanningCommission.....................................................................................................182 EnvironmentalResources...............................................................................................183 MarineResources...........................................................................................................187 PlanningRefunds............................................................................................................188 Table of Contents CodeCompliance Organization Chart .......................................................................................190 CodeCompliance....................................................................................................................191 CodeCompliance.............................................................................................................194 FacilitiesOrganization Chart ......................................................................................................197 FacilitiesMaintenance............................................................................................................198 FacilitiesDevelopment...................................................................................................202 FacilitiesMaintenance ....................................................................................................203 CorrectionsFacilities.......................................................................................................204 Engineering Services/Roads Organization Chart.......................................................................206 EngineeringServices/Roads....................................................................................................207 Officeof Resiliency..........................................................................................................210 CountyEngineering General............................................................................................211 RoadDepartment.............................................................................................................212 CardSound Road.............................................................................................................213 TransportationCapital Projects........................................................................................214 ImpactFees Roadways.....................................................................................................215 Solid Waste Organization Chart..................................................................................................217 SolidWaste..............................................................................................................................218 ImpactFees Solid Waste.................................................................................................220 SolidWaste.....................................................................................................................221 FleetManagement Organization Chart......................................................................................223 FleetManagement...................................................................................................................224 FleetManagement............................................................................................................227 MedicalExaminer Organization Chart......................................................................................229 MedicalExaminer....................................................................................................................230 Parks&Recreation Organization Chart ...................................................................................233 Parks&Recreation..................................................................................................................234 Parks&Recreation..........................................................................................................238 TouristDevelopment Council Memo...........................................................................................240 TouristDevelopment Council..................................................................................................248 DebtService...................................................................................................................................269 DebtService Summary by Type..............................................................................................272 DebtService Schedule.............................................................................................................273 CapitalProjects.............................................................................................................................277 Capital Projects Overview.......................................................................................................278 CIP Summary Schedule by Category.......................................................................................279 Roadsand Bridges....................................................................................................281 ImpactFees Roadways.............................................................................................282 Impact Fees Parks and Recreation............................................................................283 ImpactFees Solid Waste..........................................................................................284 ImpactFees Fire&EMS..........................................................................................285 OneCent Infrastructure Sales Surtax Tax.................................................................286 LandAcquisition......................................................................................................335 Tourist Development Tax Affordable Housing........................................................336 Series2025 Revenue Bonds.....................................................................................337 Glossary.........................................................................................................................................347 Listof Acronyms...........................................................................................................................352 BOARD OF COUNTY COMMISSIONERS Mayor Michelle Lincoln,District 2 Mayor Pro Tem David Rice,District 4 n� Craig Cates,District 1 OUNTY MONROE �� '�`� James K. Scholl,District 3 KEY WEs FLORIDA0,4, � Holly Merrill Raschein,District 5 -4 41 Christine Hurley AICP 4 County Administrator July 14, 2026 Honorable Mayor and County Commissioners, I respectfully submit the proposed budget for Fiscal Year 2027. Last year we worked together to adopt a budget that streamlined government programs and provided for increases to Fire and Sheriff salaries to bring them on par with other local governments in our County to create a public safety team to respond to our community's needs, focusing on improving recruitment and retention of our most valuable resource, the employees that serve this great county. As we began discussing the FY27 budget,we continued with the theme of investment in public safety,not only looking at compensation; but replacing fire, ambulance, and lifesaving equipment. We also focused on the condition of the Monroe County Detention Center that has been deferred for years. We must also look toward the FY28 and FY29 budget years where we may have property tax reform created by the State of Florida in HJR1, now known as Amendment #3 Save our Homes from Excessive Property Taxes — which will be voted on by our citizens on November 3, 2026. If passed, homestead exemption increases would be implemented ($150,000 homestead effective with FY28 budget; $250,000 homestead effective with FY29 budget and a cap on the increase of valuation of non-homesteaded properties moving from 10% to 5%. The eventual phase out of property taxes is also within that bill and will be decided by the legislature in future legislative sessions. Further,a new state transparency law(HB 1329)was passed during the 2026 legislative session that requires the County to identify legally obligated/mandated services and to hold a public workshop to demonstrate a 10% budget reduction exercise starting in FY28, protecting the legally obligated services and not compromising public safety. The bill also changes how the County processes the budget and includes additional requirements for transparency. While the County has downsized in years past, this tax reform presents new challenges that take thought and a reset of how county services should be delivered. While citizens have become accustomed to seeking government assistance for all things they cannot control, I believe this shift will bring awareness to how government should be reshaped with prioritization of the most critical services,public safety,infrastructure, and could lead to diminishing quality of life programs. This proposed 2027 budget must do two things at once. It must fund the County well for the year directly in front of us and leave us in the strongest possible position for FY 2028,when a decrease in revenue could change the programs we deliver and/or change the way we deliver our services. We serve 83,000 residents spread across a 100-mile chain of barrier islands while also providing services for millions of annual visitors. Tourists rely on the same essential services as residents ambulances, law enforcement, wastewater systems, clean parks and beaches, roadways, 911 dispatch, and public facilities. They also intensify service demand on things such as trash and maintenance of public facilities, increase traffic, and accelerate wear on infrastructure. These demands continue to drive up operational costs. At the same time, our citizens need better economic circumstances, and tax relief could provide a benefit to them directly. a g With this in mind,we have approached the FY27 budget with caution,preparing to decrease programs and operations in the background for FY28,that will be discussed on September 14,2026,with the commission and the community. We have continued to rely on a core set of leadership principles: Fiscal Sustainability, safeguarding core services and infrastructure,government efficiency,preparing and planning for economic uncertainty and potential disasters, directness, transparency, accountability, and a commitment to clear communication and practical problem-solving. The long-term financial outlook necessitates shifting to a fee-based system for non-core services to provide potential revenue to continue to deliver quality of life services. Putting these principles into practice has meant facing challenges directly, asking hard questions, and making thoughtful, sometimes difficult, decisions. We are also working hand in hand with the Constitutional Offices: Sheriff, Clerk of Courts, Elections Supervisor, Tax Collector, and Property Appraiser and we are coordinating with the State Attorney,Judicial Court System,and Public Defender, all of which we provide funding for so they can deliver excellent services to our residents and visitors. The proposed FY 2027 budget reflects these realities. It includes limited new spending, primarily adding resources for Fire and Sheriff employee salaries. As for the other employees, we are presenting two scenarios. A cost-of-living adjustment of 2.7% and no salary increase—so 0%. This will be a decision the Board can make as we demonstrate the overall budget. For FY27, we have targeted reductions in operating costs, staffing reductions (freezing certain positions dependent upon funding source)until we know the results of the tax reform referendum and until we know whether voters value services and are willing to pay for them through ad valorem taxes). We are analyzing each contract or commitment to purchasing services or goods with an eye toward a potential reduction in property tax revenue in FY28. We have worked with President & CEO of Visit Florida Keys of Visit Florida Keys to move eligible operating expenses to tourist impact tax since tourists are a high demand on these services. The capital program continues to strengthen our infrastructure and assets, rather than building new improvements. Finally,our General Fund Reserves are stronger than last year and the Board increased emergency reserves from $10M to $12M last year. Later we will discuss this in more detail, along with a new concept of establishing a Capital Projects Grant Reserve. We will also be asking the Board to study several fee or revenue raising initiatives in what we traditionally call "Summer Studies". BUDGET DEVELOPMENT APPROACH Beginning in April we conducted a line-by-line Departmental budget review, identifying inefficiencies, unnecessary expenditures, and opportunities for cost reductions. We also began an exercise with each Department to identify legally obligated,mandatory services,which will be vital for the FY28 budget. We have worked with each department to identify where charges for services are not sufficient to cover operations to provide those services and each department will be bringing forward a request to increase fees. Technology will be key to improving inefficiencies and during FY 2027, the Information Technology Department will continue its focus on improving our cybersecurity posture and streamlining County operations by automating manual processes and enhancing service delivery. Key department collaborations include: • Cybersecurity: We have identified and are implementing several new architecture updates and technology features that will extend and improve the Countywide network service backbone to ensure the County and the Constitutional Offices, State Attorney, and Public Defender have resilient, high-performing and secure network services. • Workday Automation: We will assist other departments with automating manual processes by migrating current paper-based forms and directives into Workday utilizing existing Workday capabilities and new functionality being introduced with the Contract Lifecycle Management module and the Accounting Center module being purchased by the Clerk of Court. These automation opportunities will eliminate the use of paper,improve data accuracy, ensure employees have utilized required processes, and provide a more user-friendly environment for employees. • Artificial Intelligence: We will work with other departments to identify areas where we could use Artificial Intelligence (AI) technologies to enhance operational efficiency, improve service delivery, and increase overall organizational performance. • Planning and Environmental Resources Department: We are continuing to automate current manual applications which will eliminate paper submissions while streamlining review and approval workflows. • Building and Permitting Department: We continue to support Building and Permitting by introducing additional public self-service tools for permit search and review,and we are optimizing the online reporting module to facilitate direct citizen access to information that currently requires public records requests.These initiatives will enhance citizen access while reducing staff workload. • Code Compliance Department: We will complete the phased deployment of automation tools to digitize the code violation process and optimize the online reporting module supporting Code Compliance as well. • Community Services Department: We will support the selection, configuration and deployment of case management software to automate workflow and compliance tracking,ensure adherence to reporting standards, and provide real-time visibility into service delivery across programs. These technology investments are part of a broader effort to streamline County operations, reduce administrative burdens, and improve efficiency across departments,while most importantly to enhance the quality and value of services for the public. While we made reductions within county operations, we were able to apply millage maintenance to the entire budget, except for the District 1 Fire and Ambulance Taxing Unit and the Local Road Patrol Law Enforcement Taxing Unit for your July 14, 2026, proposed budget. Because of the Fire and Ambulance Taxing millage rate,this budget requires an aggregate millage increase from 3.3567 in FY26 to 3.4054 for FY27. The newly adopted SB 4-F's changes how voting thresholds work for an increased millage, which will require a super majority vote. The following summary explains why aggregate millage maintenance wasn't possible: Public Safety The proposed budget continues to protect public safety, emergency response, environmental protection, infrastructure maintenance, and the services mandated by federal and state law. Public Safety remains our primary focus. The budget includes substantial salary increases for public safety employees (Fire Union 8.3% increase or an additional $2,316,093 and Sheriff Union 10% increase or an additional $4,811,3 82) of over $7,127,475. This was an important part of union negotiations last year, to bring the Fire employees up in salaries to try to improve employee retention. The Sheriff s office employees were in the same position, and their salaries were in need of an increase. 3 II:° emu g e Responsible Reserves The proposed budget contemplates reserves at 5.96 months of operating, toward the upper limit of the board's reserve policy. We have also prioritized building emergency reserves to protect our long-term financial health. Last year the Board increased emergency reserves from$1 OM to $12M. This year we are proposing adoption of a new policy that would maintain a $1 OM cash flow reserve for operating capital that could be used to pay contractors when the County has substantial grant agreements; but grant reimbursement takes a long period of time. We are proposing these funds can also be used in an emergency situation;but,we will need to be mindful of how this will work. If, for example,we need cash flow from the $1 OM for an airport project and they have utilized $4M of the funds to pay for expenses, while waiting on a reimbursement, there would only be $6M available if a natural disaster strikes. The policy will be brought to the Commission in September for formal adoption. Fee Based System or elimination of non-core services. We plan to study many options over the coming months to determine whether our programs and services benefit a small segment of the community and make sure only that segment is paying for those services. This goes hand in hand with DOGE,as well as HB 1329 that requires us to look at legally obligated services vs. discretionary services. For Monroe County,this has been common practice in areas such as permitting or development review; but, we traditionally have provided parks, boat ramps, summer camps, use of county buildings and property for special interest groups for free or for a reduced rate. This disproportionately impacts taxpayers that do not use these services. Therefore, we plan to study, at a minimum: • Planning and Environmental Resources Development Review Fees • Building Permitting Fees to be adjusted with a Request for Proposal to be approved in August 2026 to evaluate the expense to deliver the services,as well as meeting new statutory requirements for how fees are established • Fire Marshall Inspection Fees to cover the expense of delivering the services • Trauma Star revenue and expense now that new helicopters are in service • Recreation Programs,such as children's camps revenue vs.expense to determine whether program should continue after summer, 2026 • Parking fees at parks to determine whether we should install paid parking fees for all attendees, including residents, if tax reform referendum passes • Use of Property(UOP) Policy to determine whether to eliminate all fee waivers for all groups to cover expenses to operate use of county owned properties if tax reform referendum passes • Creation of a stronger Municipal Services Benefit Unit (MSBU) program; whereby projects or programs that benefit a small segment of our residents will pay for the services they desire • 3rd Party Contracts for programs and services • Shifting expenses to alternative revenue sources, such as parks used by tourists to the Tourist Development Council To be clear about where this stands, nothing on the options list has been decided, and nothing on it is reflected in this proposed budget.We're at the stage of identifying what's on the table;the Board hasn't been asked to act on any particular item yet. But, we do plan on having these discussions beginning in August, with further discussions at the Special Board meeting set for September 14, 2026. Having that list assembled now, rather than building it from scratch after the November referendum assures we can move nimbly to enact policy directives from the Board to prepare for the FY28 budget. 4 11,;;: emu ag e Despite anticipated challenges, I am optimistic about the road ahead. The County remains strong financially,with strong property values. Since FY23,where taxable value increased by 15.9%,we are now at a 6%year-over-year increase in taxable value for FY27. While the taxable value growth has decreased over time, we still have a strong real estate market, primary due to the fact that the Rate of Growth Ordinance (ROGO)program limits supply of housing construction. The following shows how taxable value growth has declined over the past 5 years: (2022) FY23 - $36,689,414,729 (15.9%) (2023) FY24- $41,7501245,941 (13.8%) (2024) FY25 - $46,004,746,542 (10.2%) (2025) FY26- $49191812641258, (8.5%) (2026) FY27 - $53,1795929,077 (6.5%) We also have an extremely professional and flexible leadership team and staff,who strive to deliver services as set by our policy makers. We have low tax rates and a stable tourism economy. The TDC recently demonstrated our tourism outpaced the overall state average; so we are maintaining our position as one of the most attractive places to visit in Florida. The public and our stakeholders are encouraged to take a close look at the proposed budget. I believe they will recognize and appreciate our focused efforts to reduce costs while maintaining high-quality services with a focus on public safety,and our careful,responsible use of ad valorem property tax revenues to fund the County's highest-priority projects and essential services. PROPOSED FY 2027 BUDGET HIGHLIGHTS The FY 2027 Proposed Budget totals $695,755,099. This is a larger budget than last year's by$23,687,225 or 3.5% from the FY2026 adopted budget, but it is worth noting that the Tourist Development Council increased their budget by $26,500,574 by bringing forward fund balance, which is the direct cause of increase. The proposed budget has three main components: the Operating Budget of the Board and Constitutional Officers, the Capital Plan, and the total budget of the Tourist Development Council. Only portions of the Operating Budget of the Board and constitutional officers are supported with ad valorem property tax. The Capital budget is supported with the 1 penny infrastructure sales tax (and an assortment of other revenues like the airport operational revenues, solid waste non-ad valorem special assessments, Card Sound toll collections, and fuel tax), and TDC's budget is supported with the 4 penny "bed"tax. Details of the Operating, Capital and TDC budgets are outlined here: Operating Budget: The Operating Budget totals $377.6M, comprising $228.5M for the Board of County Commissioners and $149.1 M for the Constitutional Officers' general operations. The proposed budget includes a 2.7%cost of living adjustments for BOCC and Constitutional Officer employees.It includes pre- negotiated collective bargaining salary increases for Monroe County Fire Rescue employees of 8.3% and 10.0%1 for Monroe County Sheriff's Office uniformed deputies. • Increased general operating costs of County Operations,which are as follows: ■ Emergency Services $5,261,796 or 16.8% ■ Facilities Maintenance/Development $966,620 or 4.6% ■ Employee Services $504,608 or 3.5% Per section I(E)of the MCSO Collective Bargaining Agreement:"All future wage adjustments, if any, including movement between steps,will be subject to future negotiations and contingent on funding therefore by the Monroe County Board of County Commissioners. • County Administrator(including 4 Reserve FTEs) $419,243 or 22.9% ■ Legislative Affairs $9,063 or 1.3% ■ Code Compliance $84,955 or 4.2% ■ Fleet Management $393,960 or 8.5% ■ Medical Examiner $2,289 or 0.2% ■ Community Services $579,839 or 13.2% ■ Airport Services $1,076,261 or 5.8% ■ Solid Waste $1,687,314 or 5.0% ■ Workers Comp Claims (Estimate) $210,000 or 11.1% ■ Property&Liability Insurance (Estimate) $342,610 or 5.2% • These County operational budget increases are mostly offset by other County Department operational decreases which resulted in a Total year-over-year Operational Budget increase of approximately$1.5M or 0.7%. • Increased general operating costs of the Constitutional Officers,which are as follows: ■ Sheriff s Office: $6,735,550 or 6.5% ■ Clerk of Courts: $ 999,155 or 9.6% ■ Property Appraiser: $ 153,432 or 2.1% ■ Supervisor of Elections: $ (276,495)or(8.0%) ■ Tax Collector: $ 609,776 or 5.3% ■ State Attorney/Public Defender/Judicial Admin: $230,592 or 5.0% • The proposed budget recommends a cost-of-living increase for non-union & Teamsters BOCC employees&Constitutional Officer employees of 2.7%(based on December 2025 CPI-U). But we have also provided an option for Board consideration of 0% increases for non-fire or non-sheriff union employees. Eliminating the 2.7% COLA would save $2.4M. Capital Plan and Grant Funded Projects: The proposed Capital Plan for FY 2027 is $147.4 million, a $4.4M or 3.1% increase from last year. This fund is supported primarily with infrastructure sales tax revenue. Enterprise funds (airport, solid waste, Card Sound Road tolls)and fuel tax revenues also support capital projects.Additionally,major projects are often offset,partially and sometimes entirely,by outside grant funding, secured by staff. No ad valorem property tax revenue is used for capital projects or debt service on capital investments. The Capital Plan's projects include: $20.5M for Key West International Airport: • Concourse A and Terminal Improvements: We have operated the new 50,000-square-foot Concourse A for one year. The facility has been proven to accommodate passenger expectations. In the first quarter of 2026, EYW had 3,500 daily seats. The new concourse offers expansive views of the airfield and surrounding area via its 446-panel glass curtain wall, and new on-site dining options that have exceeded our expectations. • Second phase of the airport's Concourse A and Terminal Improvements: The security checkpoint and east baggage claim have been completed. The west baggage claim and ramp offices are currently under construction. • The final phase of Customs and Border Protection(CBP)expansion and renovation will be completed in the third quarter of 2026. • Taxiway Alpha bypass project is well underway and is estimated to be fully completed in 2026 at the cost of$8 million. • The design effort of the Key West International Airport ARFF station is underway at the cost of$13 Million. • These projects are funded with grants from the FAA, the Florida Department of Transportation, passenger facility charges, and a $43 million airport revenue bond issuance. • the continuation of improvements to the new Concourse A at Key West Airport and the new rental car facility,paid for with enterprise funds and FAA grants. $1M for Florida Keys Marathon International Airport • Florida Keys Marathon International Airport has launched an effort to obtain commercial air service for the first time in twenty years. With community, political and hospitality industry support we are excited that Marathon airport will be a shining star in the beautiful Florida Keys. • The airport's Fixed Base Operator(FBO)Million Air has begun site work for a new General Aviation terminal to serve the general aviation community. • With increased aviation demand and a greater wingspan,approach speed,and aircraft types operating at Marathon we are working with the FAA over the expanded ROFA and RPZ. The expanded area will require the movement of buildings currently housing public works, fleet, and animal control; we are continuing to work with the FAA on the timing of this requirement. $34M in roads and bridges repairs and replacements, paid for with fuel tax revenue, Card Sound toll revenue, and infrastructure sales surtax funds including: • Harbor Drive Stormwater Improvements—Road improvements to eliminate standing water issues on portions of Harbor Drive. • Toms Harbor Channel Bridge(US 1 to Duck Key): Construction is underway with estimated completion in March 2027. The County was awarded a Small County Outreach Program(SLOP) grant for$1.8M to fund 75% of construction phase (rest with infrastructure sales tax and transportation impact fees.) • Tubby's Creek and Mosquito Creek Bridge replacement projects (on Card Sound Rd): Construction is underway with estimated completion in September 2027. Construction is funded 50%by FDOT FY 25 (rest with Card Sound Toll revenue.) • Crane Boulevard Shared Use Path's federal grant funded(through FDOT Transportation Alternative Program"TAP") engineering, design and permitting has completed; construction is scheduled for FY 2028 and is partially funded with$1 M TAP grant from FDOT. • Key Deer Boulevard (North of Watson Boulevard)Road Rehabilitation Project: Engineering design and permitting contract awarded in July 2024. The road will be repaired/reconstructed/elevated where required based on SLR Vulnerability study from Watson Boulevard to north end. Design is completed and construction is anticipated to begin in late FY2026 or early FY2027,partially funded by a$6.1 M SCOP grant. • No Name Key Bridge Repair Project: Bridge sufficiency rating is low, and repairs are necessary for extended service life. Staff have applied for SLOP funds in the amount of$2.9M to supplement construction costs. • Ocean Bay Drive Embankment Repair project: engineering design,permitting and construction of repairs to approximately 500 ft. of embankment along Ocean Bay Drive in Key Largo adjacent to the marina where wave action has eroded the right of way. The project will stabilize and protect the edge of the right of way to prevent further erosion. June 2025 SLOP 7 1ii: a g grant award will partially fund the work. Design will begin in FY 2027 with construction to follow. • Caribbean Drive (Summerland)Bridge Repair Project: The engineering and design are underway, and construction is estimated to begin in FY2028. The work is partially funded by an FDOT SCOP grant. • Steamboat Creek Bridge Repair Project: 2025 SCOP grant award will fund 75% of estimated costs. Design will begin in FY 2028 with construction to follow. • Sugarloaf Blvd Bridge Replacement—bridge is scheduled to be replaced. Design was originally completed in 2019 but is in the process of being updated to reflect new design standards. Project was award$2M Federal appropriation to supplement replacement costs. • Stillwright Point Mill&Pave—roads to be milled and paved in place of road elevation project. Construction anticipated to begin in FY2027. • Pavement Rejuvenation—recently paved roads are treated to extend the pavement life and reduce costs to maintain the roadway network. 151 miles of roads were treated between FY2020 and FY2024. Roads paved between FY2025 and FY2027 are scheduled to be treated in FY2028. The County will continue with its resurfacing and pavement rejuvenation work;the roads in Lower Sugarloaf, Upper Sugarloaf and Cudj oe Gardens that were treated in 2020 will be retreated. Road Resilience Projects: After several years of significant investment in staff time,resources,and funding,Monroe County is taking a new direction with respect to future road elevation projects. Over the past 10 years,the County has worked to address severe flooding by developing a Comprehensive Countywide Roads Elevation Plan. This plan identified and prioritized road segments most vulnerable to sea level rise, recommending an adaptation schedule to elevate approximately half of the County's 311 miles of roads by the year 2045. The Plan outlined 97 neighborhood areas expected to face increased flooding,based on NOAA's intermediate-high sea level rise projections adopted by the County. To implement the Plan, staff successfully secured major funding: $57.1 million from the State's Resilient Florida grant program, $10 million from a federal CDBG-Mitigation grant, and $5.4 million through a congressional appropriation. To respond to the challenge of the 50% local match required by the Resilient Florida grant program staff identified $178 million in federal Hazard Mitigation Grant Program (HMGP) funds and coordinated with FDEP and FDEM to use those funds as match for Resilient Florida dollars enabling the County to move forward on a number of neighborhood-scale road elevation projects, specifically benefitting individual neighborhoods. Despite these funding successes, the projects encountered substantial community opposition. Concerns centered around four major issues: (1) residents' unwillingness to accept responsibility for the long-term operation and maintenance costs associated with infrastructure such as pump stations, (2) residents' unwillingness to accept financial responsibility for the cost of the project over and above grant funding,(3) opposition to granting easements for required equipment and sloping of the elevated roads, flow-way easements on the front portions of private properties needed to accommodate wider roadbeds and stormwater improvements and(4)unwillingness to acceptance of the professional design required to meet state and federal environmental laws. After realizing the magnitude of cost for these types of projects that are extremely expensive that benefit a select group of citizens, and responding to the neighborhoods lack of support for the designs completed to alleviate the flooding, the Board directed staff to develop and implement a new resident-driven approach. Under this model, neighborhoods would have the opportunity to vote on whether to fund any remaining project shortfalls through localized assessments. This allows each community to decide the future of road adaptation in their area without placing the cost burden on the County's broader tax base. County staff will be developing this program over the next several months for consideration by the board. The program must focus on broad support by the citizens impacted by the flooding and project, including willingness to pay for the capital costs over and above any grant funding secured for the project and on-going operational costs, willingness to provide necessary easements to complete the project, and overall acceptance of the designs we develop which are legally required to be consistent with water quality regulations. The implications for this new Board direction means that we will: • Proceed with completion of construction for Twin Lakes Road Elevation Pilot Project. The construction contract was awarded in May 2024. The total contract price is $21,734,258 including FKAA water line replacement, which will be funded by them. The County secured $9.4M in a Resilient Florida grant and a federal appropriation and approved$9.1M in local funds to fully fund the project. Construction began in July 2024 and is scheduled to be completed by end of FY2026. • Proceed with the completion of the design phase only (because design is grant-funded and underway) and we may halt construction for the following projects, pending property owner support and willingness to provide easements: o Big Coppitt and Winston Waterways Road elevation projects design: Using the Phase I HMGP grant funds and matching those funds with Resilient FL grant funds contracts for engineering design and permitting services were executed in October 2024 with estimated completion by end of FY2026. o Conch Key Road elevation project design: engineering and design will begin this year, with 50% state funding ($3.5M Resilient Florida grant). A contract for design was approved in October 2024 and the design work is expected to be completed in FY2026. This project was halted. o Stillwright Point Road elevation proj ect's engineering and design is complete. Design was funded with 50%with Resilient Florida grant funds. This project was halted. o Sands Subdivision This project has been designed 100%, and staff secured$8.1M in CDBG- Mitigation grant funding and $12M in RF grant funding for construction. However, the construction costs exceed the funding secured. Due to the unavailability of county funds to supplement the difference,the Board decided not to move forward with the construction, after hearing from residents of the area in opposition to the project. This project was halted. o Flagler Avenue. Proceeding with design (and eventual construction) of the Flagler Avenue Road Resilience project. 75% HMGP funds matched with 25% State, local or city funds will also fund engineering,design and permitting of the Flagler Avenue Road Resilience Project. A contract for engineering design and permitting was executed in December 2024 with design completion scheduled for FY2026. Staff will apply for$25M in RF grant funds in 2026,which if awarded,would be used to match up to$60M in Federal HMGP grant funds.Flagler Avenue is a main thoroughfare serving the largest population center and tourism hub in the Florida Keys. Key West recently approved taking over long term maintenance. After a storm,it often becomes the only usable travel route, as the other main avenues, located along the shoreline, are frequently blocked by sand and storm debris. Its central location and reliable access make Flagler Avenue vital to post-storm recovery and everyday mobility. Future elevation of this avenue is critical for public safety and commerce. This makes it different from the neighborhood projects whereby the benefit received for the improvements were localized, compared to a roadway that serves an entire island. Breakwater Repairs and Living Shorelines: State and federal grants funded 4 resilience projects this year that will provide long term resilience for residential neighborhoods and County infrastructure. All work will be completed in 2026. • Duck Key Breakwater Repair & Living Shoreline: Repair of 10,000 linear feet of jetty span damaged from Hurricane Irma and the installation of a living shoreline was completed this year and is protecting the Duck Key community from storm surge,funded by a$2.6 Million grant under the Resilient Florida program from the Fl Dept of Environmental Protection. • Rock Harbor Breakwater Repair: The $1.3 Million project is underway and nearly complete. 500 feet of jetty span damaged from Hurricane Irma was repaired to protect the Rock Harbor neighborhood from storm surge. An air curtain is also being installed to protect canals 82, 83 and 84 from the influx of floating vegetative debris, funded by a CDBG grant from the FL Department of Commerce. • Long Key Living Shoreline: A 1,282-foot living shoreline was installed to protect the County's low-lying transfer station on Long Key and was funded by a$900,000 Resilient Florida grant from FDEP. • Tavernier Breakwater Repair: The $2.1 Million project is underway and nearing completion. 1,500 feet of jetty span damaged from Hurricane Irma was repaired and is protecting the Tavernier neighborhood from storm surge.An air curtain is also being installed to protect canal 105 from the influx of floating vegetative debris, funded by a CDBG grant from the FL Dept of Commerce. Canal Restoration Projects: With State Stewardship and federal RESTORE Act funding, work continues for the list of 96 canals for restoration under the County's Canal Restoration Work Plan, which will increase the water quality of the canals and nearshore waters and the enjoyment by the residents: • Construction: Canal 82 in Key Largo is undergoing a $2M restoration for muck removal and a backfill, Canal 105 in Tavernier will soon be undergoing a muck removal/backfill restoration,and canal 266 in Big Pine will soon receive a backfill restoration, all funded by State Stewardship grants. • $12 Million Grant for Gulf Consortium RESTORE funds was received for canal restoration in 6 canals in the Avenues area of Big Pine Key(#293, #295,#297,#299,#300 and#315)to be used for construction of the organic removal and backfill projects. Completion of these canals all located geographically close will provide a substantial increase in near shore water quality and is scheduled for construction in 2027. • Design and permitting is underway and nearing completion for many of the remaining top 20 canals in the Canal Work Plan priority list, after receiving neighborhood support. These include: #105 Tavernier Backfill and Culvert, #255 Big Pine Key Organic Muck Removal, Backfilling, Air Curtain and Injection Well, #315 Big Pine Key Organic Muck Removal,Backfilling and Air Curtain, #295 Big Pine Key Organic Muck Removal, Backfilling and Air Curtain, #297 Big Pine Key Organic Muck Removal,Backfilling and Air Curtain, #474 Geiger Key Backfill and Air Curtain Restoration Projects, #266 Big Pine backfill and#299 muck removal and backfill. These projects will be moving into the construction phase as grant funds become available. Marine Environment Protection Projects: Marine Resources continues to deliver measurable improvements in water quality and public safety through its strong partnerships with the Florida Fish and Wildlife Conservation Commission,Florida Keys National Marine Sanctuary, and local municipalities. By strategically leveraging state and federal funding, the program addresses long-standing environmental challenges while minimizing the burden on local taxpayers. • Derelict Vessel Removal: Over the past twelve months,Monroe County has removed 103 derelict vessels from Keys waters, demonstrating its ongoing commitment to protecting the marine environment and improving navigational safety.By maximizing an$815,000 FWC Derelict Vessel 101 age Removal Block Grant, the County funded the removal of 100 of the 103 vessels, covering 97% of total removal costs, and saved Monroe County more than$1.46 million. • New Mooring Fields: Monroe County continues to make significant progress on the Man of War Harbor and Boca Chica Mooring Field projects, supported by a $1.6 million FY 2024 legislative appropriation for design, permitting, and installation. Together, these projects will provide up to 117 managed moorings, expand boater services, improve water quality, and support the long-term stewardship of the Florida Keys'marine resources. • Man of War Harbor Mooring Field: The project remains on track for completion by June 2027, with installation of the mooring infrastructure anticipated to begin in early 2027.Upon completion, the 90-day anchoring limitation established in section 327.4108(3)(a), Florida Statutes, will take effect within the designated area, helping reduce long-term anchoring impacts and protect nearshore marine resources. • Boca Chica Mooring Field:The project has secured an additional$1.6 million FY 2026 legislative appropriation to design and construct the shoreside support facility necessary for operations, along with a $3.5 million RESTORE Act grant for facility construction. Design is currently underway, with construction anticipated to begin in February 2027 and be completed by August 2028. • Vessel Pump Out Program: Monroe County plays a vital role in protecting the pristine waters of the Florida Keys National Marine Sanctuary,a designated No Discharge Zone that attracts boaters from across the state and nation. Through its Mobile Vessel Pump-Out Program, administered in partnership with the Florida Department of Environmental Protection and supported by a$650,000 legislative appropriation in FY 2026 (renewed for FY 2027),the County has completed more than 220,000 vessel pump-outs and collected over 2.88 million gallons of sewage that would otherwise threaten water quality. By providing this free, convenient service, Monroe County has achieved near-universal compliance with No Discharge Zone requirements and continues to set the standard for marine environmental stewardship. • Artificial Reef Program: This initiative is funded with a total of $15M, all legislatively appropriated via a FWC grant to Monroe County's Artificial Reefs Program. The initiative began in 2024,and the funds are projected to be useable through 203 0.Nearly two years post-deployment, the Program's first completed artificial reef project (45 concrete power poles at the Gulfside 10- Mile site) is teeming with life and hosting more than 100 marine species including fish, sharks, corals, sponges, turtles, seagrass, and motile invertebrates; 95% of these species were not present before structure deployment. Humans have been using this site for fishing and diving as well. The county's second project is currently underway where 156 concrete structures of various shapes and sizes are being deployed to four patch reefs at three sites (Gulfside 5-, 8-, and 9-Mile); project completion is expected by August 2026. The Program's present focus is continuing to obtain artificial reef permits for projects being developed across the FL Keys on both Gulf and Atlantic sides, procuring contractors for the next round of artificial reef deployments,and conducting post-deployment monitoring of completed and underway projects. Twelve of 20 local, state, and federal permit applications representing 14 different sites across the Keys have been approved thus far. Affordable Housing: $26.5M for new affordable housing, funded with surplus TDC funds. As of July 2026, all funds have been encumbered or spent for the following projects totaling 69 new units: • Poinciana Plaza: Location: Key West; Units: 20, funding amount: $10,000,000,partnership: Key West Housing Authority, anticipated start: In progress (pending City of Key West approval for permits), anticipated completion: TBD • Cudjoe Project: Location: Cudjoe Key; Units: 19, funding amount: $9,582,900, partnership: Monroe County Housing Authority,anticipated start:Land purchased in FY2026(developing plans for permitting approval), anticipated completion: TBD • Marathon Project: Location: Marathon; Units: 19, funding amount: $8,550,000, partnership: Monroe County Housing Authority; anticipated start: In progress (developing plans for permitting approval), anticipated completion: TBD. • South Cliff Project: Location: Key Largo; Units: 11, funding amount: $6,867,100, partnership: TBD,Purchased in June 2025. General Government: • $5M for retrofits and repairs to government facilities including Jefferson Browne Chiller replacement to provide for the demolition of the condemned Jefferson Brown building; Bayshore Manor Interior Renovation; Ellis Building Renovation for the Property Appraiser Office; Ocean Reef ambulance replacement; Lester Building remodel to accommodate County Attorney offices, thereby saving annual rent of over $250,000/year; HVAC system improvements; Historic Courthouse repairs; Ruth Ivans renovation to accommodate Public Defender,thereby saving lease funds; and funding for relocation of Fleet to Rockland and Long Key, from Marathon Airport property. There is also a new project listed to begin feasibility of rebuilding the Big Pine Community Center (originally damaged by Hurricane Irma) and relocating Tax Collector, Community Center, and permitting out of leased space. Public Safety: • $19.9M in public safety investments including various projects at the Monroe County Detention Center; construction of a new Sugarloaf Fire Station where the price has escalated and the BOCC will be asked to consider a contract amendment; and financing the purchase of fire apparatus Culture& Recreation: • $2M in cultural and recreational projects including Rowells Waterfront Park; Key West Library Roof Replacement; and a potential demolition of unsafe structures on Girl Scout Island, pending BOCC review and approval Debt Service: • The Capital Plan includes $21 M for debt service for the Big Coppitt & Cudjoe Regional Wastewater Treatment facilities, the Key West International Airport, three Trauma Star Air Ambulance Helicopters, Fire Fighting Apparatus, and various infrastructure projects funded through the Series 2025 Revenue Bonds such as the construction of the Sugarloaf Fire station. Many capital projects are not included in the capital budget because they are wholly funded with non-local monies such as Canal restoration projects, Community resilience projects like living shorelines and jetty repairs which are funded with Resilient Florida and DEP grants,and the artificial reef projects,vessel pump out program and mooring fields engineering and construction that are all funded with state legislative appropriations. 12 1 II"'1 emu ag e Tourist Development Council: The Tourist Development Council (TDC) budget is $112.6M. This is 30.8%higher than last year. The size of this budget is driven by the tourist development tax revenue generated from tourism; it receives no property tax revenue. This year's TDC budget increase is due to spending down of surplus reserves (built up from the strong tourism of the post covid years) for community reinvestment projects and additional funding for capital projects within the various districts throughout Monroe County. The budget also includes additional funding for countywide brand awareness initiatives,increased event funding, expanded support for the Marathon International Airport air service development, and increased funding for County staffing support for tourism-related parks and beaches in Districts II and V. Transfers,Reserves & Cash Balances: The overall budget also includes a"Transfers,reserves, and cash balance"component of$58M. This represents budget transfers(reallocating funds from one fund to another),reserves(funds set aside for cash flow, future expenditures, specific purposes or emergencies), cash balances (unspent funds carried over from prior fiscal year operating cash flow before new revenues are collected), all necessary for the daily operations of the County. Property Values,Millage and Ad Valorem Levy: Property values: This year's taxable property value total is$53.2B,as certified by the Property Appraiser. This total property value includes $52.313 for real property and $870M for personal property. This is an increase of 6.5%over last year and is yet another year of historically high total value. However, it is important to note a developing trend: the rate of growth in taxable value has been slowing each year since 2023. Of the $52.3B in taxable real property value: o Homesteaded properties represent 19%. o Non-homesteaded properties represent 60%. o Commercial properties represent 17%. o Vacant land represents 3%. Millage: The proposed FY 2027 budget maintains the countywide millage of 2.6929 of the current year. This is the tax rate all property owners will pay on their respective property in the County. Monroe's millage is always among the lowest in the State. It is also worth noting that the current year FY 2026 countywide millage rate of 2.6929 has remained the same since FY 2025. The proposed budget supports an aggregate millage rate of 3.4054, which is 1.5% higher than last year's rate of 3.3567. The aggregate millage rate is the Countywide millage rate combined with all municipal services taxing units' millage rates. The proposed aggregate millage of 3.4054 generates a total ad valorem tax levy of $181,097,074,the most significant funding source for the County's operations. This represents a 7.70% increase,or$13.1M, over last year. Use of Ad Valorem Revenue: The proposed millage generates an ad valorem levy of$181.1 M. Property tax revenues are a critical funding source for the County's core services and are used to support specific, vital 13 1 II::' a g e functions that directly affect public safety,health,and quality of life for residents and visitors. Ad valorem revenue is the primary source of revenue for the total operating budget. Public Safety: The proposed budget directs over $126.6M, or 70%, of ad valorem revenues to public safety functions. Specifically, these include law enforcement, detention centers, fire and ambulance, Trauma Star air ambulance, medical examiner, state mandated match for substance abuse/mental health, and emergency management functions. Constitutional Officers and Public Safety: Combined, a total of more than$164.6M, or 91% of ad valorem revenues support the operating budgets of the Constitutional Officers and public safety functions. Additional uses of ad valorem revenues:Parks and beaches($3.4M or 2%),FDOH Local Health Department including non-profit medical services funding ($2M or 1%), Community Services Special Needs Core Service funding ($602k or 0.5%), state-mandated cost sharing for Medicaid ($922K or 1%), state-mandated Baker Act and jail programs ($1.4MK or 1%). Ad valorem expenses also show the Tax Increment Financing(TIF) for City of Key West($2.2M or 1%) and it is important to note that Monroe County simply collects the tax and distributes it,per statutory requirement and are not Monroe County's funds. BOCC operations: The remaining $5.8M supports the Board's operating budget, which is also funded by sales tax and other revenue. Non-Ad Valorem Revenues: Here is the complete list of Monroe County's operation revenue sources: • Ad valorem revenue: $179.1M (47.42%) 2 • Sales &Use tax revenue: $105.8M (15.2%) • Charges for services: $129.5M (18.6%) • Intergovernmental Revenue, State Shared Taxes,PILT: $26.4M (3.8%) • Miscellaneous permits, fees, fines: $18.3M (2.6%) • Interfund transfers/excess fees: $46.8M (6.9%) • Fund Balance Forward/Less 5%F.S.: $191M (27.5%) The primary revenue sources for the operating budget aside from the ad valorem levy are sales tax revenues: local option, state-shared half-cent sales tax, tourist impact tax and fuel tax. The half- cent sales tax revenues support the General Fund, Parks & Recreation (Fund 147), and Planning, Code Compliance, & Fire Marshal/Coordinator (Fund 148), benefiting both incorporated and unincorporated services. The tourist impact also contributes to funding operational expenditures in the General Fund. In planning the budget for the upcoming fiscal year, we conducted a detailed analysis of current revenue activity and trends focusing on the trends of our largest sales tax revenue sources. We examine year-to-date monthly sales tax collections to identify patterns of growth, contraction, or leveling off.This year's trends indicate consistent collections compared to the previous fiscal year, with some revenue sources showing slight increases in recent months. The capital plan continues to be supported by the one-cent infrastructure surtax, which is tracking similarly to the half-cent and tourist impact tax collections. 2 The total ad valorem levy is$181.IM.However, we remit$2.1M of this to the Monroe County Health Department, therefore the County's budgeted ad valorem amount is$IM. 14 II:' emu g e Other Notable Items in the Proposed Budget Fund Balance: The County's budget is developed to maintain the Board's minimum fund balance requirements. Adequate fund balances and robust emergency reserves are essential for handling unexpected economic challenges,unanticipated emergency events, and ensuring fiscal stability. The Board's policy mandates a minimum fund balance of 3 months for each fund, except for the general fund, which requires a minimum of 4 months (and a maximum of 6 months), plus an additional$10 million in disaster reserves. Last year during the FY2026 budget process,the Board approved$2M in additional budget cuts to facilitate increasing the disaster reserves from $1 OM to $12M. The proposed budget is aligned with the Boards policy and contemplates 5.96 months of operating reserves and$12 million in disaster reserves. Additionally, $10 million in reserves currently being utilized by the construction of Emergency Operations Center (EOC) and Marathon Airport as working capital for grant funded infrastructure projects will be the focus of a future policy to maintain that balance for other projects utilizing grant funds. These fund balances cover unforeseen or increased expenditures and/or revenue shortfalls, which is particularly important given the current economic uncertainty and potential ad valorem property tax reform. We will closely monitor revenues and spending and adjust the budget mid-year if necessary. ECONOMIC CONTEXT FOR PLANNING THE PROPOSED BUDGET Monroe County's economy doesn't exist in a vacuum. Our ability to fund and deliver public services depends on local revenues, which are directly influenced by broader state and national economic trends. Factors such as growth and recession cycles, consumer spending, labor market conditions, the housing market, inflation, and shifts in state and federal policy or funding all play a role. Property values and tourism remain strong local markers of the County's economy,but both are vulnerable to broader economic conditions. Nationally, inflation accelerated through the spring of 2026 rather than continuing its earlier decline. The Consumer Price Index rose 4.2% year-over-year in May 2026 (the highest annual rate since April 2023), up from 3.8% in April and 3.3% in March. Core inflation, which excludes food and energy, ran cooler at 2.9%year-over-year.Much of the recent acceleration traces to energy prices,which rose 3.9%in May alone amid disruption to global oil supplies connected to the conflict with Iran; shelter and food costs also ticked up. For a county that already pays a premium for fuel, construction materials, and contracted services because of our geography, a higher-for-longer rate environment combined with renewed inflation means those cost pressures are not behind us. Florida's economy is still expected to outperform the national average in 2026, with real GDP growth projected in the 2.3%-2.7%range,3 but state forecasters are flagging the same softening we noted last year, now more pronounced: continued deceleration in construction and real estate activity, and a clearer slowdown in tourism growth': State visitor growth is now projected to flatten to between 0.5% and 0.8% 3Florida TaxWatch, "Florida Economic Forecast 2025-2035" (March 2026); Florida Realtors, "State Economy Set for More Modest Growth" (Jan. 26,2026). 'Florida Trend, "Sales tax collections drive Florida's revised budget estimates" (Jan. 26, 2026), citing the Legislature's Office of Economic &Demographic Research. "15 1 II a a,; e for the year, a sharp deceleration from the pace of recent years.' The state's Office of Economic & Demographic Research modestly raised its general revenue forecasts in January 2026, driven mainly by sales tax collections, but paired that with an explicit caution that"uncertainty about the economic outlook remains elevated,"citing tariff effects and the unresolved path of Fed policy.6 That State tourism slowdown is concentrated on the domestic side, which still accounts for more than 91% of Florida's tourist economy: American travelers are pulling back as elevated energy costs, high airfares, and tighter leisure budgets squeeze discretionary travel spending. For Monroes local tourism economy, Kara Franker, President & CEO of Visit Florida Keys recently presented indicators that lead to a conclusion that the Keys are still growing in tourism. From April 2025 to April 2026, Occupancy grew by 5.5%to 86.2% Occupancy. Locally domestic demand is offsetting international slowdown in visitors with 3 7% of travelers choosing domestic over international travel,up from 31% in 2025,this contributed to a 2.8% increase in four penny bed tax collections. �IIBM M 5 0/o 1+8.50/o 3170/o LI. . °b t s r-"I °b e t i-s lira t, lira �t,fi'olira �I M's i t�iii rii s ili ins g iiiii r,i��bo,u Iris d F r o ii i°d Ia d&mestic ravia-1. 11 39.91 travel, i°s ili r"s,j Irir F'Y 2026 �UP 2�e,8% THROUGH APR IL Bed TaIx C lit c:M on s Co n ire i t e III 'St�, b i U"I y° t�r a gf i F" 0((��" umk0.roN1 III III F 11 Q nr.P G � ji0�1 e�... PH 'Bi '% % % , oil r! rISO 'M Il�u � st vrvr mry,trnj` 'Florida TaxWatch(floridataxwatch.org). 'Florida Trend, "Sales tax collections drive Florida's revised budget estimates" (Jan. 26, 2026), citing the Legislature's Office of Economic &Demographic Research. 16 1 II:' a g e Florida's State Policy is where the current challenges lie. The policies we flagged last year,repeal of sales tax on commercial leases and freeze on local communications services remain unchanged and impact revenue. The Legislature's FY 2026-27 state budget, passed via special session at roughly $114.5 billion, is essentially flat to slightly below the prior year and added further temporary sales tax relief(including a new exemption for impact-resistant windows and doors and continuation of the back-to-school sales tax holiday),which,while good for consumers,continues to narrow the base from which Monroe's shared sales tax revenue is calculated. Wind Insurance conditions within Florida are improving,however this is more of a shift from outright crisis toward a fragile stabilization, not a return to pre-crisis pricing. Florida Citizens Property Insurance Corporation, the state's insurer of last resort, has proposed its first rate decrease in a decade, a statewide average reduction of roughly 2.6% to 8.7% for primary home properties. The decrease is welcomed, but it's a modest reduction and Keys' properties are still paying the highest Citizens premiums in the state. And of course, this new stabilization depends on continued luck with storm seasons; a single severe hurricane landfall could reverse the trend quickly. Federal Policy is also worth watching, as the federal-to-local cost shift in disaster response that we described last year is now somewhat more defined,though far from settled. The FEMA Review Council's final report recommends replacing the current per-capita disaster declaration standard with a narrower metric-based trigger, converting Public Assistance to block payments to states with the federal cost-share floor potentially cut from 75% to as low as 50%, narrowing Individual Assistance to homes rendered uninhabitable, eliminating HMGP in favor of a state-managed program at a reduced federal share, and creating a private flood insurance marketplace to draw lower-risk policyholders out of the NFIP. Some of this is already happening administratively: disaster declaration damage thresholds were adjusted upward in April 2025, new HMGP funding has effectively stopped, and NFIP Risk Rating 2.0 pricing continues to phase in and impacts flood policies for all our residents, as well as government owned buildings. The larger structural changes (block-granting Public Assistance, narrowing Individual Assistance, eliminating HMGP outright, restructuring NFIP) require Congressional action, and Congress has so far pushed back rather than gone along. Net effect for Monroe: the administrative changes already in motion are real and immediate, but the changes that would do the most damage to a coastal county's disaster finances remain contested in Congress rather than decided. Some of the cost shift is already locked in; more of it is still up for a fight. That combination is the kind of uncertainty reserves are meant to absorb. Inflation is no longer reliably cooling, Florida's tourism-driven revenue engine is decelerating,but locally, we are seeing small upward trends. The state continues to narrow the revenue base local governments share in, all while a ballot measure that could eliminate a significant share of our largest funding source heads to a vote in November. We are preparing as best we can for FY 2028 and will deliver programs and services, focusing on what our citizens need most. 17 II:' emu g e NEXT STEPS This has been, taken as a whole, a year of accumulating pressure rather than any single crisis. All of our basic costs of operations continue to climb. The state legislature has narrowed the revenue available to counties even as it asks more of us in transparency and accountability. The federal government is still deciding how much of disaster response it intends to keep funding. The insurance market is stabilizing,but it is still costly.And a ballot measure could reshape the County's fiscal picture more than anything we have faced in recent years. None of these pressures are within our control individually,but how thoroughly we prepare for them, together, is. This proposed budget is built to do two things at once: serve Monroe County well for FY 2027 on its own terms and put us in the strongest possible position for FY 2028,whichever way the November referendum and the next legislative session go. That dual purpose is what makes this a bridge budget, in the end. The road ahead has a few clear markers on it: the State's revenue estimates this summer, adoption of this budget in September,the November referendum,and the start of the 2027 legislative session not long after, where even broader impacts could be decided, especially in regards to full elimination of ad valorem tax; although there will be a newly elected governor and new house and senate leaders. We are also preparing for the FY 2028 budget,working with the Property Appraiser, Scott Russell,to refine the expected revenue losses if the Tax Reform referendum passes and preparing for a Special Board Meeting set for September 14, 2026, where we will begin identifying the impacts of the tax reform, focusing on providing core county services, meeting legally obligated/mandatory required programs and services, with discretionary programs at risk. I want to thank the Board for its continued direction and County staff for the work that went into this budget, particularly Assistant County Administrator, Tina Boan and Director of OMB, John Quinn. Further, each Director contributed greatly through concessions on expenses that impact their operations. Our management team is dedicated, thoughtful, and passionate. Retraction of services is difficult for each of them, and I truly appreciate their willingness to help solve these challenges. I look forward to working with the staff, Commission, Constitutional Officers, and other elected officials through the summer to finalize the FY 2027 budget in September.Public hearings on the FY 2027 Proposed Budget will be held on September 9, 2026, in Key Largo and September 14, 2026, in Key West. Simultaneously, working with these same people to develop alternatives for the FY28 and future budgets if tax reform is passed by the citizens. Respectfully submitted, Christine Digitally signed by Christine Hurley Hurley Date:2026.07.10 12:15:08 -04'00' Christine Hurley,AICP County Administrator Monroe County, Florida 18 11,;,, emu ag e INTRODUCTION TO COUNTY BUDGETING Balancing the County Budget Unlike the federal government,Florida law states a county must have a balanced budget. The amount of the adopted revenues must equal the expenditures for 49 funds. When OMB"balances the budget,"the revenues must balance the appropriations for each fund and thereby for the entire budget. This means Monroe County has no budget deficit. Where the Money Comes From(Sources) Where the Money Goes(Uses) Fund Bal FY2027-All Funds FY2027-All Funds Fwd/Less 5% Physical 2 8/o o Ad Valorem Environment Taxes Public Safety 7% Economic 26% 28% Qr ������� Environment Local Option, 21% Use&Fuel Taxes 15% � ��������I��II fC/Q%//���� '"i IIIIIIIIIIIIII IIIIIIVIIIIIVVIIIIIIIIIIIIuumouuuuuuu /////////�/////�lllllllllllllllllllll� ��� npiWihR1$V ! Vu uuuuVuuuuuuuuu�uuuuuuuuuuu�uuuuuuuuuuuuuuuuuuuyuuuuuuuuuuuu�Cuuu(uuuuuluuuuuuu iyuuuyuuuu it Interfu1� Transfers/E� % sF ees „���'� Licenses ���,`�� ;, � ��man Services 5% Permits& General Miscellaneous Impact Fees �r� 7/0 2/o Fines& Chargesg. _ .. ........................ ev./Grants, Government „, � for PILT,Shared 1% Services Court Related _ ulture Transportation Forfeitures Services Taxes 19% Expenditures Other Use Recreation 11% 0% 19% 5% 1% 4% 2% 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Sources FY2026 FY2027 %of Adopted Proposed Total 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Ad Valorem Taxes 16712251277 179,064,077 25.7% Local Option,Use&Fuel Taxes 99,40000 105,85000 15.2% Licenses,Permits&Impact Fees 10,078,213 95604,943 1.4% Inter ov.Rev./Grants,PILT,Shared Taxes 25,340,054 26,40407 3.8% Charges for Services 120,726,692 129,584,284 18.6% Fines&Forfeitures 2,43400 2,43400 0.3% Miscellaneous 15,440,378 15,92500 2.3% Interfund Transfers/Excess Fees 4603,524 35,828,648 5.1% Fund Bal Fwd/Less 5% 184,539,736 191,059,540 27.5% Total Sources $672,067,874 $6951755,099 100.0% Uses FY2026 FY2027 %of Adopted Proposed Total mwmiiiiiiiiiiiiiiiiiiillillillillillillilliillillilillillillillillillillillillillillillillillillilliillillillillillillilliillillillillillilliillillillillillillillillillillillilliillillillillillillilliillillillillillilliillillillillillillillillillillillilliillillillillillillilliillillillillillilliillillillillillillillillillillillilliillillillillillillilliillillillillillilliillillillillillillillillillillillilliillillillillillillilliillillillillillilliillillillillillillillillillillillilliillillillillillillilliillillillillillilliillillillillillillillillillillillilliillillillillillillilliillillillillillilliillillillillillillillillillillillilliillillillillillillilliillillillillillilliillillillillillillillillillillillilliillillillillillillilliillillillillillilliillillillillillillillillillillillilliillillillillillillilliillillillillillilliillillillillillillillillillillillilliillillillillillillilliillillillillillilliillillillillillillillillillillillilliillillillillillillilliillillillillillilliillillillillillillillillillillillilliillillillillillillilliillillillillillilliillillillillillillillillillillillilliillillillillillillilliillillillillillilliillillillillillillillillillillillilliillillillillillillilliillillillillillilliillillillillilllI General Government Services 144,904,359 132,176,453 19.0% Public Safety 175,2611076 197,989,575 28.5% Physical Environment 46,555,708 4506,108 6.6% Economic Environment 113,611,316 142,500,731 20.5% Human Services 52,170,659 49,159,393 7.1% Transportation 71,052,522 7806,743 11.3% Culture&Recreation 14,320,350 13,400,357 1.9% Other Uses 4611131524 279413,645 3.9% Court Related Ex enditures 8,078,360 8,362,094 1.2% iiiiiiiiiiiiiiiiiiiiiillillillillillillilliillillillillillillilliillillillilliillillillillillillilliillillillillillillilliillillillillillillilliilillillilliillillillillillillilliillillillillillillilliillillillillillillilliilliillilliillillillillillillilliillillillillillillilliillillillillillillilliilillillilliillillillillillillilliillillillillillillilliillillillillillillilliilillillilliillillillillillillilliillillillillillillilliillillillillillillilliilillillilliillillillillillillilliillillillillillillilliillillillillillillilliilillillilliillillillillillillilliillillillillillillilliillillillillillillilliilillillilliillillillillillillilliillillillillillillilliillillillillillillilliilillillilliillillillillillillilliillillillillillillilliillillillillillillilliilillillilliillillillillillillilliillillillillillillilliillillillillillillilliilillillilliillillillillillillilliillillillillillillilliillillillillillillilliilillillilliillillillillillillilliillillillillillillilliillillillillillillilliilillillilliillillillillillillilliillillillillillillilliillillillillillillilliilillillilliillillillillillillilliillillillillillillilliillillillillillillilliilillillilliillillillillillillilliillillillillillillilliillillillillillillilliilillillilliillillillillillilI Total Uses $67290679874 $6959755,099 100.0% 1 Introduction to County Budgeting Defining a Budget In simple terms, a budget is an entity's plan for itsfinancial resources. It is an estimate of proposed expenses for a given period and the proposed means of paying for them. Two basic components of the budget are the revenue (source of funds) and the expenditure (uses of funds). Defining Revenue and Expenditure Revenue is an increase in the financial resources of a government. Some examples of local government revenues are property taxes, assessments,permits and fees, licenses, fines, charges for service, grants, and payments from other governments. Monroe County has a large variety of revenue sources. An expenditure is a decrease in the financial resources of a government. Expenditures include, for example, current day-to-day expenses such as salaries,utilities,professional service contracts,material costs,payment of principal and interest on long term debt and bonds, purchase of vehicles, equipment or property and construction costs. Budget Structure—Fund Accounting An important concept in government accounting and budgeting is subdividing the budget into what are called"funds". This is called fund accounting. Fund accounting allows a government to budget and account for funds restricted by law or policy. These funds allow the County to segregate certain revenues and then account for expenditures from these revenues. The County budget currently has 49 funds. These funds can be compared to a company spreading its business among 49 banks. The County uses these funds for example, to make payments on different types of County debt or to track fees collected to pay for certain County services. Each of these funds must balance -that is,revenues must equal expenditures - and each must be separately monitored. The County budget, adopted each year by the Board of County Commissioners (BOCC), is actually the total of the separate funds or accounts. Rationale for the Budget Structure Monroe County produces its budget in conformance with rules and regulations developed for local governments. While it does not take an accountant to understand a local government budget, the reader should understand the County develops its budget in accordance with uniform accounting concepts and budgeting standards. Some of the more important standards are: National Accounting Standards-Just as businesses follow what are known as generally accepted accounting principles (abbreviated as "GAAP"), governments follow national standards for financial reporting. A government using consistent standards can look at itself over time to measure its financial strengths. Comparative measures of performance can then be made with other units of government. Some of the standards Monroe County uses are those of the Government Finance Officers Association (GFOA) and the Governmental Accounting Standards Board(GASB). State of Florida Budgeting Standards- The State of Florida establishes budgeting and financial rules for local Florida governments. This is Chapter 216 of the Florida Statutes. An example of a rule, is the time frame of the annual budget cycle. The fiscal year for counties begins October 1St and ends September 301h of the following calendar year. Another example is its rule about how a county adopts a budget and how a county sets property tax rates. Federal and State Grant Requirements-Monroe County receives grants from several federal and state agencies. To insure the County uses these funds for specific programs, these agencies require the County to keep these grant funds separate from other County revenues. This segregation requires a more complex financial structure to manage these "restricted" dollars. 2 Introduction to County Budgeting Local Budgeting Standards-Finally,the Board of County Commissioners establishes uses for some fees collected by the County to insure they are spent on specific programs. Impact fees and permit fees are examples of revenues with such self-imposed restrictions. These fees are adopted by the BOCC and can be found in the Monroe County Book of Code of Ordinances,Part 1 General Ordinances. An Important Revenue—Property Taxes A "property tax," more specifically called an"ad valorem" tax, is a tax based on the value of the property. We derive the term, "ad valorem"from the Latin phrase meaning "according to value." In Florida,there are three factors for calculating the amount of property tax assessed on a piece of real estate: the value of the property,the amount of the value exempted from tax, and the tax rate. Each county's Property Appraiser's Office calculates property values and Florida law dictates the exemptions. The tax rates are set by the various local governments authorized to collect property taxes according to Florida law. The tax roll can be found in the Revenue Sources &Trends section. The ad valorem tax rate is expressed in"mills." A mill equals $0.001. The rate at which the tax is charged is called the "millage rate". If the ad valorem tax rate is 8 mills, the"millage rate"is 8 mills. This means that per dollar of property value, a property or ad valorem tax of$0.008 is paid. It is much easier to think of the rate as how many dollars of tax will be paid per thousand dollars of property value. For example, if the property is valued at $10,000 and the millage rate is 8 mills,you would pay$8 per $1,000 value or$80. The adopted millage rates can be found later in this chapter. The Monroe County Board of County Commissioners' set the Ad Valorem Millage rate for the General Fund,Fine &Forfeiture, Lower&Middle Keys Fire Rescue, General Purpose MSTU, Parks and Beaches and Municipal Policing Funds along with the County's portion of the Health Department. Other Major Revenue Sources Revenue sources that are authorized by the Florida legislature include Constitutional and County Fuel Taxes, County Revenue Sharing Program, Local Government Half-Cent Sales Tax Program, and State Housing Initiative Partnership Program(SHIP). Other revenue sources that are authorized by local governments include Communications Services Tax, Local Business Tax, One Cent Infrastructure Surtax, Motor and Diesel Fuel Taxes and Tourist Impact Tax. These local revenues sources are approved by the Monroe County BOCC. Other Sources of County Revenues Also Monroe County raises revenues from sources such as licenses and permits, other federal and state sources, charges for services, fines and forfeitures,grants,rents and interest. It is important to understand the County has the ability to combine property taxes with other revenues to support a broad range of activities. The County also uses property taxes and other revenues to supplement programs receiving grant funds from the state and federal government. If grant or other funding decrease,the County must decide whether to raise tax revenues to support these various programs rather than reduce service. The Dual Roles Florida Counties Serve In Florida, a county may serve a dual role. It can provide some services to all county residents regardless of whether or not the residents live in a city. These services are called "countywide" and use the Countywide Property Tax as a means of financing. It may also provide municipal-type services to residents in the unincorporated areas. These areas are portions of the county,which are not incorporated as cities. These services are called "MSTU" services and use Municipal Services Taxing Unit Property Tax as one of the means of financing these services. 3 Introduction to County Budgeting Multiple Taxing Authorities-Florida law allows a county to charge one property tax rate countywide for services provided to the entire county population. State law also requires a county to charge another property tax rate in only the unincorporated area for the city-type services supplied by the county. If you look carefully at your annual tax bill, you will see several lines for the various property taxes: The General Revenue Fund-The "General Revenue Fund" line in your tax bill is a county-wide tax that finances a diverse number of services such as environmental protection, shelter and care for impounded animals, general assistance for the indigent,public facilities maintenance, and libraries. It also pays for a variety of administrative functions required of a large organization: computer systems, communications purchasing,budget, human resources, finance and legal services. The Law Enforcement,Jail,Judicial Fund-The"Law Enforcement, Jail,Judicial Fund"line on your tax bill is a countywide tax that pays for operation of the Sheriff s Department,jail maintenance and the County's court support system and the state mandated program, Juvenile Justice Cost Sharing. The Health Clinic- This is a countywide tax used to support the operation of the County's public health clinic. The General Purpose MSTU-Another name for the property tax on the unincorporated area is the Municipal Services Taxing Unit Property Tax, or General Purpose MSTU tax. This line in your tax bill pays for services normally provided by municipalities. MSTU services includes land use planning, zoning, fire marshal, code compliance, emergency medical and fire service administration, and maintaining county parks. There are also separate property taxes levied for special assessment tax districts such as Fire and Ambulance,Mosquito Control and South Florida Water Management. Monroe County also taxes for the operation of its schools under the separate authority of the School Board. Special Assessment Property Tax A non-ad valorem assessment, also called a special assessment, is a fee levied on certain properties to defray all or part of the cost of a specific capital improvement or service deemed to benefit primarily those properties. The value of the property is not considered when calculating a special assessment. Instead,the cost of the facility or the service is allocated to the properties in a defined area. This allocation is based on the degree to which the property will reasonably benefit from the facility or service. It is important to note that Monroe County is not the only jurisdiction levying these special assessments in the unincorporated area. There are a number of separate special assessment districts and with the ability to levy these assessments. Other Governments in Monroe County One frequent misunderstanding is that the Monroe County Board of County Commissioners oversees the local school system. While school boards in other states have their budgets approved by the county commissioners or the county board of supervisors, school districts in Florida are separate taxing authorities. The property tax levy for the school system is separate from the County's on the annual tax bill. Other units of government which levy property tax separately from Monroe County are the Mosquito Control District and a multi-county district --the South Florida Water Management District. There are also five cities in the county: Key West, Islamorada,Marathon, Layton and Key Colony Beach. These cities have separate budgets and revenue sources. Tracking the County's Budget With approximately 5,000 line items and dozens of organizations within its purview, Monroe County relies on computers with sophisticated budgeting software to help with budgeting and accounting. Like many counties in Florida, the Monroe County Clerk of the Circuit Court performs the day-to-day accounting such as writing checks to vendors,processing payroll and prepares financial statements 4 Introduction to County Budgeting (CAFR) . The Monroe County Office of Management and Budget(OMB)under the County Administrator prepares the budget using a computerized budget preparation system(GovMax). Developing the Budget The process of compiling the annual budget is actually a year-round activity. The basis for the process is a framework of statutory deadlines established by the State of Florida. The County Administrator and the OMB Department staff establish the remainder of the process. County administration sets interim deadlines to insure necessary information is collected,priorities are determined, and recommendations can be made by the County Administrator to the Board of County Commissioners. The County Administrator has been designated to serve as the official budget officer for Monroe County, to the Board of County Commissioners,which, in turn establishes tax rates and adopts the annual budget. While the process may change somewhat from year to year, an examination of the process illustrates the many steps to adopting an annual budget. An annual budget, including all such funds as required by law, shall be prepared and approved each fiscal year. The budget process is conducted in accordance with Chapters 125, 129, 200 and 218 of the Florida Statutes as amended. Monroe County processes the budget in four basic phases. Some budgeting activities like estimating revenues and estimating expenditures can happen in all phases. The four basic phases are: 1. Planning Phase (January-March) 4. Implementation 2.Preparation Phase &Adjustment Phase (April-June) oic r ( Year lon g) k 4 el i...... i f•••f[f[f[f[f[f[f[f[f[f[f[f[f[f[f[f[f[f[f[f[f[f[f[f[f[f[f[i' 0 3.Adoption Phase (July-September) Planning Phase— (January—March) Early in the budget process, OMB staff prepares budget instruction packages which are used by County departments to submit their annual budget requests. Departments are asked to develop statistical measures to describe the levels of services they offer. Management evaluates the statistical measures to determine what service can be maintained at a particular level of operational funding. During the planning phase, departments are also asked to estimate their capital needs for the upcoming fiscal year as well as estimated needs for an additional six years. These estimates form the basis for the long-range Capital Projects Plan. Preparation Phase—(April—June) During the preparation phase, all departments are required to key in their operating and capital expenditure budgets in Govmax and submit an electronic copy of their proposed budget. Internal service fund departments determine their proposed revenue and expense budgets. All Constitutional Officers submit their budgets by June 1 St, as required by law. Also during this phase, OMB reviews revenue collection for all funds and perform expenditure analysis for all departments. Using prior year fund balances, as reported in the CAFR, along with estimated revenues and expenditures,the current year's estimated ending fund balance is then calculated. In determining each fund's revenue budget, a calculation of a certain percentage of the estimated ending 5 Introduction to County Budgeting fund balance added with potential revenue receipts along with less 5% (according to state statute) are used to balance or equal requested departmental expenditures. The County Administrator also conducts a series of budget review meetings with the Department Directors and a decision on a proposed Tentative Budget is presented to the BOCC. During the Engineer/Project Management budget review,the capital plan is discussed and a workshop meeting with the BOCC is held to present all capital funded projects. Adoption Phase (July-September) - The County Administrator presents a proposed Tentative Budget to the County Commissioners at the regularly scheduled July BOCC meeting. Later in July, a Special Budget Meeting is held, (as defined by State Statutes) and the BOCC announces and adopts tentative property tax millage rates and operating and capital budgets. The adopted tentative millage rates (in accordance with State"Truth-in-Millage" "TRIM"requirements)must be sent to the Property Appraisers office by August 4tn so that proposed tax notices can be mailed to all property owners by August 24tn The BOCC schedules two public budget hearings in September,to be held at the government centers in Key Largo and Key West. The Proposed Operating and Capital Budget and Tax Notices must be advertised 2-5 days before the last public hearing, as described in the State TRIM guidelines. The Adopted Budget and all final millages need to be approved by a majority of commissioners, at the last public hearing. The multi-year Capital Projects Plan which is approved during the September public hearings should not be confused with the capital budget. The capital budget represents the first year of the capital projects plan and is legally approved as a part of the Adopted Budget. Projects and financing sources listed in the Capital Projects Plan beyond the current year are not authorized until the annual budgets for those "out years"are legally adopted in the process described above. All policy workshops,BOCC meetings, as well as public hearings,are televised live and videotaped for re-broadcast on the County's channel 76 on local cable stations and also can be acquired thru the County's website video archive. Also, on the website is a budget summary of the adopted operating and capital budgets. Florida Statute requires that the budget be posted to the County's website within 30 days of adoption and remain there for a minimum of 2 years. Implementation and Adjustment Before Oct. 1 St, OMB will send the adopted revenue and expenditure budgets to Finance so that the budget information can be uploaded into the Clerk's finance system(Workday). On Oct. Pt,the Adopted Budget is implemented. During the rest of the fiscal year, OMB monitors actual versus budgeted spending along with bringing in unanticipated revenues into the budget. These changing dynamic circumstances usually require some type of budget adjustment within any departmental budget. Any changes to the adopted budget are handled by requests sent to OMB. Budget Transfer Request- OMB reviews the request to determine what type of transfer needs to be performed and if there is sufficient funds to be transferred. Before sending a request to OMB,proper authorized signtures must be written on the request form. There are three types of Budget Transfers that each require certain action,they are: 1. Budget transfers within the same department. These are keyed into the Clerk's Finance system. 2. Any adjustments that require movement of budgeted funds between departments or from Reserves, must be approved by the BOCC, in the form of a resolution. 3. If the transfer cannot be made because of insufficient budgeted funds, a formal budget amendment is required with a properly noticed public meeting. First, OMB needs to obtain BOCC approval to advertise a budget amendment in a publicly read newspaper and to hold a public hearing. After board approval, OMB has 60 to 90 days to hold a publicly noticed BOCC meeting. Generally,these public hearings are held during a regular monthly BOCC meeting. 6 Introduction to County Budgeting The revised budget must appear in a publicly read newspaper, between 2-5 days prior to the meeting. Florida Statute requires that the amendment must be posted to the County's website within 5 days of adoption and remain there for a minimum of 2 years. Unanticipated Resolutions-When un-budgeted revenues are received, (for example: Grants, Donations or Court Fees, etc.) a resolution will be prepared for BOCC approval with appropriate revenue codes and expenditure accounts. All resolutions prepared by OMB,have supporting documentation to backup the reasoning behind the budgetary change. Approval of all prepared OMB resolutions are listed on the monthly BOCC meeting agenda under one agenda item entitled, "Approval of Various Resolutions for the Transfer of Funds and Resolutions for the Receipt of Unanticipated Revenue". Unless,the resolution is a formal budget amendment that requires a public hearing. Distinguished Budget Presentation Award The Government Finance Officers Association of the United States and Canada(GFOA)presented an award of Distinguished Presentation to Monroe County for its annual budget for the fiscal year beginning October 1, 2026. This was the 27th consecutive year that Monroe County has received this prestigious award. In order to receive this award, a governmental unit must publish a budget document that meets program criteria as a policy document, as an operations guide, as a financial plan, and as a communication device. The award is valid for a period of one year only. We believe our current budget continues to conform to program requirements by using GFOA recommended policies and practices. We will submit this document to GFOA to be reviewed by other nationwide GFOA members and they will determine if the Fiscal Year 2027 Adopted Budget Book will be eligible to receive another Distinguished Budget Presentation Award. Finding Information About the Budget Monroe County's budget is available in draft form any time after presentation of the tentative budget by the County Administrator to the Board of County Commissioners in July. Based on the County Administrator's recommendations, OMB produces a budget summary. Changes may be made in the COUNTY ADMINISTRATOR'S TENTATIVE BUDGET PRIOR to the public budget hearings in September. In accordance with Florida law,the County also advertises a summary budget in a newspaper of general circulation prior to final adoption. After the Board of County Commissioners approves the budget in September, OMB publishes a PDF version of the final budget on the County's website. Information on where detailed budget documents are available for public review, can be obtained by calling the Monroe County OMB Department at(305) 292-4473. Budget information is also available on the County's web site The following is the schedule for the Fiscal Year 2027 Annual Operating and Capital Budget: 7 MONROE COUNTY BOARD OF COUNTY COMMISSIONERS BUDGET CALENDAR,FISCAL YEAR 2027 1:::1rqposed Rmet lbll DATE 2026, DAY RESPONSIBLE PARTY REQUIRED ACTIVITY REQUIREMENT REFERENCE Approval of the FY 2027 Budget Timetable. February 18, Wednesday Board of County Commissioners Regular BOCC meeting Key West OMB deadline for submission-budget requests for all Senior Management Team,Executive Internal Service Funds,Capital Projects and March 31, Tuesday Directors Departments including GAL and Medical Examiner. Senior Management,County Budget roundtable meetings with Department heads, Administrator,Office of Management& County Administrator&OMB to review and discuss each May 4-8, Monday-Friday Budget Departments budget submissions. TDC Executive Director,State Attorney, Public Defender,Judicial Admin,and May 6, Wednesday Health Department Deadline for other agencies to submit budgets to OMB. Submission of budget requests to the County On or before June 1, Monday Constitutional Officers Administrator. Section 129.03(2)Florida Statutes Florida Association of Counties(FAC) June 23-June 26, Tuesday-Friday 2026 Annual Conference fl-counties.com The Property Appraiser certifies,to each taxing authority, the taxable value within the jurisdiction of the taxing July 1, Wednesday Property Appraiser authority on Form DR-420. Section 129.03(1)Florida Statutes The Board of County Commissioners'(BOCC)Budget Officer delivers a tentative budget to the board.No July 1-31 Board of County Commissioners meeting required. Section 129.03(3)Florida Statutes Special Meeting for discussion of Budget. Announcement of Proposed Millage Rates and dates, times and places for public hearings.Approval to advise the Property Appraiser of proposed millage rates. Sections 129.03(3)(a)and 200.065(2)(b) July 14, Tuesday Board of County Commissioners 10:00 A.M.Marathon Florida Statutes National Association of Counties(NACo) July 17-20, Friday-Monday 2026 Annual Conference www.naco.org Last day to advise the Property Appraiser of the Proposed Millage Rates,current year rolled-back rate and the date,times and place of the Tentative Budget Hearing.Certifies the completed DR-420,DR-420MMP and any additional forms and returns them to the August 4, Tuesday Office of Management and Budget Property Appraiser. Section 200.065(2)(b)Florida Statutes Property Appraiser mails out the Notice of Proposed Property Taxes to each taxpayer listed on the current Sections 200.065(2)(b)and 200.069 No later than August 24, Monday Property Appraiser year assessment roll.(TRIM Notices) Florida Statutes First Public Hearing(Regular BOCC Meeting Day) Adoption of Tentative Budget and Millage Rate Sections 129.03(3)(c),200.065(2)(d)and September 9, Wednesday Board of County Commissioners 5:05 P.M.Key Largo 200.065(2)(e),Florida Statutes Budget Ad to be published in newspaper for final budget September 12, Saturday Office of Management and Budget hearing. Section 200.065(2)(d),Florida Statutes Final Public Hearing Adoption of Final Budget and Millage Rate Sections 129.03(3)(c),200.065(2c)and September 14, Monday Board of County Commissioners 5:05 P.M.Key West 200.065(2)(e),Florida Statutes Notify the Sheriff,in writing,of the specific action taken on the proposed fiscal year 2026-2027 budget Following final budget adoption Board of County Commissioners appropriations of the Sheriff. Section 30.49(4),Florida Statutes Within 3 days of Final Hearing,the Resolution adopting Office of Management and Budget, final millage and budget to Property Appraiser,Tax September 17, Thursday Clerk of Court Collector and the Dept.of Revenue. FL Administrative Code 12D-17.003(f) Within 30 days of adoption of final millage and budget, submit TRIM package(DR-487)to Dept.of Revenue. Certify final millages to Property Appraiser via DR-422 and DR-422DEBT(if any debt). Post summary budget Section 129.03(3)Florida Statutes October 14, Wednesdayl Office of Management and Budget on website. FL Administrative Code 12D-17.003(h) 8 G GOVERNMENTFINANCE OFFICERS ASSOCIATION Distinguished Lj u dge t Presentation Award ,PRESENTED TO Monroe County Board of County Commissioners, Florida For the Fiscal Year Beginning October 01, 2025 7�eu�-�l Executive Director 9 Financial Policies Background The Monroe County Board of County Commissioners ("BOCC") recognizes its responsibility to manage the tax-payers money in a financially prudent way to promote fiscal sustainability and accountability while ensuring the health, safety and welfare of the citizens. The BOCC believes that sound financial management principles require that sufficient funds be retained by the County to provide a stable financial base at all times. To retain this stable financial base, the County needs to maintain a fund balances sufficient to fund all cash flows of the County, to provide financial reserves for unanticipated expenditures and/or revenue shortfalls for an emergency nature, to provide funds for the disparity in timing between property tax collection, sales tax distributions as well as other revenues and expenditures, and to secure and maintain investment grade bond ratings. General Financial Policy The Operating Budget authorizing the expenditure of county funds will be adopted annually by the BOCC at the fund level. The Budgeted expenditures and reserves of each fund including the reserve for contingencies, reserve for cash, cash carry forward, and all other purposes will equal the sum of projected beginning balances for the fiscal year and all revenues which reasonably can be expected to be received during the fiscal year. That is, the budget shall be balanced; the total estimated revenue including balances brought forward, shall equal the total of the appropriations and reserves. The Office of Management & Budget (OMB) shall estimate 100% of all revenue reasonably anticipated from all sources, a 5% holdback for non-collection will be applied. This will be the basis for budgeted revenue (95%of anticipated receipts). Budgetary Control Policy Adoption and amendment of the budget during each fiscal year will be in accordance with the laws of Florida. • Transfers among expenditures and revenue accounts may be made during the fiscal year within a cost center. All transfers must be approved by OMB or the County/Assistant County Administrator. • The BOCC has increased the level of control for cost center (departmental) budgetary changes by requiring a County Commission resolution for cost center transfers. Revenue Policy The use of Ad Valorem tax revenues will be limited to the General Fund, Fine & Forfeiture Fund, General Purpose Municipal Service Taxing Unit funds, Local Road Patrol Law Enforcement District, Lower & Middle Keys Fire&Ambulance Dist.1, and Municipal Service Taxing Districts. The use of Gas taxes will be limited to the Road & Bridge Fund for operating and capital projects as authorized by statute. Tourist Development Tax Proceeds will be appropriated in accordance with the formula contained in the Tourist Development Tax Ordinance. All other Sales Tax Revenue will be used as statutorily authorized. The use of revenues that have been pledged to bondholders will conform in every respect to the bond covenants that commit those revenues. Fee revenues will be anticipated for purposes of budget preparation conservatively using schedules that have been adopted by the Board and historical collection rates. Cash balances remaining in any fund at year-end will stay in that fund for subsequent years. Revenues that are reasonably expected to be unexpended and unencumbered at the end of the fiscal year 10 Financial Policies shall revert to fund balance. Special Revenues collected for specific purpose will be used as statutorily authorized. Impact Fee Revenue shall always be used for projects related to "growth" and not be used to correct existing deficiencies. Capital Improvement Projects Policy The Capital Improvement Plan(CIP)Budget showing estimated annualized costs of capital projects will be updated on an annual basis. A capital project may not be added or deleted without approval of the Board. An adopted capital project may not be amended or changed more than necessary to fulfill the original intent of the project. No funds may be added or deleted which change the outcome of the project without Board approval. COMPREHENSIVE FUND BALANCE POLICIES The Governmental Accounting Standards Board ("GASB") issued Statement No. 54, Fund balance Reporting and Governmental Fund Type Definitions ("GASB-54"). One objective of this standard was to improve, including the understandability, the usefulness of fund balance information by providing clear fund balance classifications. GASB-54 abandons the reserved, unreserved, and designated classifications of fund balance and replaced them with five classifications: non-spendable, restricted, committed, assigned, and unassigned. The requirements of this statement are effective for the BOCC's financial statements for the fiscal year ending September 30, 2011. GASB-54 requires local governments to focus on the constraints imposed upon resources when reporting fund balance in governmental funds. The fund balance classifications indicate the level of constraints placed upon how resources can be spent and identify the sources of those constraints. The following five classifications serve to inform readers of the financial statements of the extent to which the County is bound to honor constraints on the specific purposes for which resources in a fund can be spent. Definitions Non-spendable Fund Balance- Fund balance reported as "non-spendable" represents fund balance that is (a) not in a spendable form such as prepaid items or (b) legally or contractually required to be maintained intact such as an endowment. Restricted Fund Balance- Fund balance reported as "restricted" consists if amounts that can be spent only on the specific purposes stipulated by law or by the external providers of those resources. Committed Fund Balance- Fund balance reported as "committed" are self-imposed limitations set in place prior to the end of the fiscal period. These amounts can be used only for the specific purposes determined by a formal action of the BOCC, which is the highest level of decision-making authority, and that require the same level of formal action to remove the constraint. Assigned Fund Balance- Fund balance reported as "assigned" consists of amounts that are subject to a purpose of constraint that represents an intended use established by the BOCC or by their designated body or official. The purpose of the assignment must be narrower than the purpose of the General Fund. Formal action is not necessary to impose, remove, or modify a constraint in Assigned Fund Balance. Additionally, this category is used to reflect the appropriation of a portion of existing fund balance to eliminate a projected deficit in the subsequent year's budget. Unassigned Fund Balance- Fund balance reported as "unassigned" represents the residual classification of 11 Financial Policies fund balance and includes all spendable amounts not contained within the other classifications. Policy on committing funds In accordance with GASB-54, it is the policy of the Monroe County Board of County Commissioners ("BOCC") that fund balance amounts will be reported as "Committed Fund Balance" only after formal action and approval by BOCC. The action to constrain amounts in such a manner must occur prior to year- end; however, the actual dollar amount may be determined in the subsequent period. For example, the BOCC may approve a motion prior to year-end to report within the year-end financial statements, if available, up to a specified dollar amount as Committed Fund balance for capital projects. The exact dollar amount to be reported as Committed Fund Balance for capital projects may not be known at the time of approval due to the annual financial audit not yet being completed. This amount can be determined at a later date when known and appropriately reported within the year-end financial statements due to the governing body approving this action before year-end. It is the policy of the BOCC that the County may commit fund balance for any reason that is consistent with the definition of Committed Fund Balance contained within GASB-54. Examples of reasons to commit fund balance would be to display intentions to use portions of fund balance for future capital projects, stabilization funds, or to earmark special General Fund revenue streams unspent at year-end that are intended to be used for specific purposes. After approval by the BOCC, the amount reported as Committed Fund Balance cannot be reversed without utilizing the same process required to commit the funds. Therefore, in accordance with GASB-54, it is the policy of the BOCC that funds can only be removed from the Committed Fund Balance category after motion and approval by the BOCC. Policy on Committed General Fund Balance The BOCC has the responsibility of responding to emergency disaster and will set a goal of$10 million dollars in disaster reserve funds to ensure adequate cash flow is available in post-disaster situations. In the event these funds fall below the set amount, an action plan to begin the replenishment to the appropriate level will be addressed in the ensuing budget year. Policy on assi2nin2 funds In accordance with GASB-54, funds that are intended to be used for a specific purpose but have not received the formal approval action at the governing body level may be recorded as Assigned Fund Balance. Likewise, redeploying assigned resources to an alternative use does not require formal action by the governing body. GASB-54 states that resources can be assigned by the governing body or by another internal body or person whom the governing body gives the authority to do so, such as a committee or employee of the County. Therefore, having considered the requirements to assign fund balance, it is the policy of the BOCC that the County Administrator will have the authority to assign fund balance of this organization based on intentions for use of fund balance communicated by the BOCC. Policy on Unrestricted General Fund Balance Unrestricted fund balance is the amount of fund balance that the BOCC has placed constraints on its use (committed or assigned fund balance) plus the fund balance that does not have any specific purpose identified for the use of those net resources (unassigned fund balance). It is the goal of the BOCC to achieve and maintain an unrestricted General Fund balance equal to four months of budgeted expenditures. The County considers a balance of less than four months to be a cause for concern, barring unusual or deliberate circumstances, and a balance of more than six months as excessive. An amount in excess of six months is to be considered for reservation to accumulate funding for capital projects and equipment, and /or to reduce the tax levy requirements, and shall be determined in conjunction with the annual budget process. In the event that the unrestricted General Fund balance is less 12 Financial Policies than the policy anticipates, the County shall plan to adjust budgeted resources in the subsequent fiscal years to restore the balance. Appropriation from unrestricted General Fund balance shall require the approval of the BOCC and shall be only for one-time expenditures, such as capital purchases, and not for ongoing expenditures unless a viable plan designated to sustain the expenditures is simultaneously adopted. Cash and Cash Equivalents Cash balances for the majority of funds are pooled for investment purposes. Earnings from such investments are allocated to the respective funds based on applicable cash participation by each fund. The investment pools are managed such that all participating funds have the ability to deposit and withdraw cash as if they were demand deposit accounts and therefore all balances representing participants' equity in the investment pools are classified as cash equivalents on the Board's financial statements. For investments which are held separately from the pools, those which are highly liquid (including restricted assets),which an original or remaining maturity of 90 days or less, are considered to be cash equivalents. Investments Florida Statute 218.415 authorizes local governments to invest its funds pursuant to a written investment plan. The County's Investment Policy (policy) allows investment of surplus funds and the Clerk of the Court as the Chief Financial Officer acts as the County's Treasury Manager. The County invests in various conservative funds that are generally backed by the full faith and credit of the United States. The County's Investment Policy limits credit risk by restricting authorized investments to the following: Florida Local Government Surplus Funds Trust Fund Investment Pool administered by Florida's State Board of Administration (a 2a7-like pool), direct obligations of the United States or its agencies and instrumentalities, money market mutual funds, and Intergovernmental Investment Pools authorized by the Florida Statutes. The Policy requires that investments in federal instrumentality debt be guaranteed by the full faith and credit of the U.S. Government sponsored agency, and that investments in money market mutual funds have a rating of AAAm or AAAm-G or better by Standard & Poor's (S&P) or other nationally recognized rating agency. The Policy requires bank deposits secured as provided by Chapter 280, Florida Statutes. This law requires local governments to deposit funds only in financial institutions designated as qualified public depositories by the Chief Financial Officer of the State of Florida. The Policy requires execution of a third-party custodial safe keeping agreement for all purchased securities, and requires that securities be held in the County's name. The Policy limits the investment of three months of operating expenditures to twelve months. The Policy limits the investment of non-current operating funds to five years. Long-Term Oblivations In the government-wide financial statements, and proprietary fund financial statements, long-term debt and other long-term obligations are reported as liabilities in the application governmental activities, business- type activities, or proprietary fund type statement of net assets. Bond premiums and discounts, as well as issuance costs, are deferred and amortized over the life of the bonds using the straight-line method that approximates the effective interest method. Bonds payable are reported net of the applicable bond premiums or discount. Bond issuance costs are reported as deferred charges and amortized over the term of the related debt. Measurement Focus All Governmental Funds and Expendable Trust Funds are accounted for using a current financial resources measurement focus. Only current assets and current liabilities generally are included on the balance sheet. Operating statements of these funds present increases and decreases in net current assets. 13 Financial Policies All Proprietary Funds are accounted for on a flow of economic resources measurement focus. All assets and all liabilities associated with the operation of these funds are included on the balance sheet. Fund equity is segregated into contributed capital and retained earnings components. Proprietary fund-type operating statements present increases and decreases in net total assets. Basis of Accounting Basis of accounting refers to when revenues and expenditures or expenses are recognized in the accounts and reported in the financial statements. Basis of accounting relates to the timing of the measurements made,regardless of the measurement focus applied. All governmental funds, expendable trust, and agency funds are accounted for on the modified accrual basis of accounting. Revenues are recognized in the accounting period in which they become available and measurable. Available means collectible within the current period or soon enough thereafter to be used to pay liabilities of the current period. Expenditures are recognized in the accounting period in which the fund liability is incurred, if measurable, except for(1)unmatured interest on general long-term debt, which is recognized when due; (2)prepaid items, which are reported only on the Balance Sheet and do not affect expenditures; and(3)the long term portion of accumulated sick pay, vacation pay, and compensatory time, which is not recorded as an expenditure. All proprietary funds are accounted for using the accrual basis of accounting. Revenues are recognized in the accounting period in which they are earned and become measurable. Expenses are recognized in the period incurred, if measurable. Budgetary Basis Annual budgets are prepared to be consistent with the modified accrual basis of accounting. There are certain exceptions where it is known that final expenditures will be less than the initial budget. The budget reflects the exclusion of five percent of anticipated collections of certain general revenues, in accordance with Florida Statutes. Actual revenues may exceed the budget. Since budgeted expenditures represent a ceiling, actual expenditures normally fall short of the budget. The excess revenues and under expenditures, carry forward as fund balance to the following year. For Proprietary Funds, depreciation expenses are not budgeted,but are recorded and reported for financial purposes. All annual appropriations lapse at fiscal year-end. Under the County's budgetary process, outstanding encumbrances are reported as reservations of fund balances and do not constitute expenditures or liabilities since the commitments will be re-appropriated and honored the subsequent fiscal year. Budgetary Control Separate accounting systems and budgets are maintained by the Board of County Commissioners, Sheriff, Tax Collector, Property Appraiser, Supervisor of Elections, and Clerk of Courts. Florida Statutes require that the County adopt a balanced budget. Managerial budgetary control for the Board of County Commissioners is maintained at the fund, department and account level by the encumbrance of estimated purchase amounts prior to the release of purchase orders to vendors. Purchase orders, which result in an overrun of cost center balances, are not released until additional appropriations are made available. Encumbrances at fiscal year-end are canceled and, if required, are then re-encumbered in the new budget year based on allowable appropriations. Expenditures by the Constitutional Officers who maintain separate budgets are controlled by appropriations in accordance with budget requirements set forth in Florida Statutes. 14 111111 ft //. r ✓„ /�. r /// L....r/ ..r rrrr r r r ...., .,,. / /..rid / / / ,,.. , err ..✓ „ii„.. /�. r r r /.. .., r.. r ,..,../ rrr"rii / ri. ..,r,.r r //r r r ✓ / rrrr r r r r r / / /rrrr r r o, ,,,Dili✓iii��/, r r r r / / r r r ,: /r r r r rr '✓/ / r rrrrrrrrrrrrrrrrrrrrrrrrrrrrrrrrrrrrrrrrrrrrrrrr rrr /i r rr r ��rrrr r r r r / r r ,rrr r r rrr r r i, r rrrr r r r / r r r rr. i Fine& 911 One Cent Tourist Forfeiture Fund Enhancement, Debt Service Fund 207 Infrastructure Development (101) Duck Key Sales Surtax Tax Affordable Security,Local Fund 304 Housing(317) Housing, ( ) Road&Bridge Boating Fund(102) Improvement, Land Series 2025 Misc.Special Acquisition Revenue Revenue Funds Fund.(316) Bonds(318) Middle Keys (150—158) Health Care Fund 104 Envi ronmental n al o e_ / / / / / / / Restoration, ,Law Tourist Enforcement Development Trust , / TD /Council_ C r/ / r rr , Courthouse r Funds rrrrrrrrrrrrrrrrrrrrrr / ,. / / ,,,rrrrrrr r /r ,r,>✓,: r,,,,,,, /i 115 121 Clerk's Drug Abuse Trust Impact Fees Fund Worker's p Solid Waste Funds(130, (1 60—164) Comp Fund Fund(414) (501) 131, 133, 135) Canal Special Assessments Key West& Group Fire& Insurance Ambulance Fund 177) Marathon District 1 Airports Fund(502) Fund(1 41) (403-406) Building Fund Risk Management Unincorporated (180) Card Sound � Bridge Fund Fund(503) Parks& Recreation (401) Fleet Fund(147) Maintenance Fund(504) MSTD Plan/Code/Fire Marshall Fund / / i s ud , (148) Municipal ,,rrrrrrr� /ii Policing Fund 149 LOSAP Fund (610) 15 DEPARTMENT FUND RELATIONSHIP The following tables show the relationship between Funds and the Departments that make up the Fund,total dollar amount and percentage of each category: Governmental General Fund-001 Special Revenue Funds Debt Service Capital Project Funds 100-180 Fund-207 304-318 BOCC Administration Trauma Star Air Ambulance Debt Service County Engineering- Pro'ect M mt. County Administration Sheriff/Municipal Policing OMB&Purchasing Facilities Maint.-Corrections Proprietary Enterprise Funds Internal Service Employee Services Fire&Ambulance Central 401-414 Funds 501-504 Fire Rescue Coordinator&Fire County Engineering/Card Information Technology Marshal Sound Bridge Worker's Comp Facilities Maintenance/Development EMS Administration Card Sound Bridge Group Insurance Fire&Rescue Fire Academy County Engineer-Roads&Bridges Solid Waste Risk Management Emergency Management Road Department Marathon Airport Fleet Management Welfare Services Middle Keys Health Care Key West Airport Social Svcs-Transportation Unincorporated Parks&Beaches Fire&Rescue Key West Airport Veteran Affairs Tourist Development Council Extension Services Planning Department Fiduciary Library Services Code Compliance Trust&Agency Fund 610 Guardian Ad Litem Environmental Restoration LOSAP County Attorney County Attorney- Planning/Code/Bldg. Medical Examiner Building Department Clerk of the Courts Marine Resources General Fund $ 88,581,059 Tax Collector Tax Collector Special Revenue Funds $ 312,715,663 Property Appraiser Property Appraiser Debt Service Fund $ 19,0919259 Judicial Administration Judicial Administration Capital Project Funds $ 9192819761 State Attorney Enterprise Funds $ 1201409,679 Public Defender Internal Service Funds $ 631591,178 Supervisor of Elections Trust&Agency Fund $ 84,500 Total Budget $ 695,755,099 FUND CATEGORY PERCENTAGE OF TOTAL BUDGET Capital Project Special Revenue Funds Funds p Debt Service Fund 14% 42% 3% General Fund 12% Enterprise Funds 20% Trust&Agency Fund 0% Internal Service Funds 9% 11111i General Fund uiiiiiiii Special Revenue Funds ii111 Debt Service Fund uiiiiiiii Capital Project Funds Enterprise Funds ii Internal Service Funds 11111111 Trust&Agency Fund 16 FUND DESCRIPTION Major funds represent significant activities of Monroe County and include any fund whose revenues or expenditures, (excluding other financing sources such as Grants, Revenue Bonds and other uses), constitute more than 10%of the revenues or expenditures of the appropriated budget. Of the County's 49 funds, 3 funds would fall under the category of major governmental funds. The breakdown of the County's fund structure is as follows: Major Governmental Funds General Fund accounts for all financial resources that are not captured and accounted for in other funds. Funding sources include Ad Valorem taxes, state shared revenues,rents, interfund transfers and other receipts. Expenditures are used for the operation and activities of many Monroe County Departments including Facilities Maintenance, Welfare Services, Libraries, Judicial Administration and other County general government functions. Fine and Forfeiture Fund accounts for the operation and maintenance of the Sheriff's Office (Administration, Law Enforcement, Community Relations, & Corrections), Trauma Star and an unfunded State mandate to share the cost of juvenile detention. The primary revenue source is Ad Valorem taxes. Prisoner housing and Trauma Star fees make up other revenue receipts. One Cent Infrastructure Sales Surtax Fund accounts for major Physical Environment, General Government, Culture &Recreation, Transportation, and Public Safety projects as well as interfund transfers for debt service. In 2022, Monroe County voters approved to extend the Sales Tax to December 31, 2048. Non-Major Governmental Funds Road & Bridge Fund accounts for the operation of the Road Department and repair and maintenance of County roads and bridges. State and County fuel taxes make up the major revenue source for this fund. Tourist Development Fund accounts for the operation and activities (advertising, events and brick and mortar projects) of the Tourist Development Council. Local option three-cent bed taxes are the primary revenue receipts for these funds. Funds collected in each district in the County are used in said district. Impact Fees (Roadway, Parks, Solid Waste, Police Facilities, Fire & EMS) account for capital improvements required to meet the needs of growth of new housing. Projects are BOCC approved and funded by construction permits. MSTD-Plan/Code Compliance/Fire Marshal Fund accounts for the operation of Planning, Code Compliance and Zoning,Fire &Rescue Administration and Fire Marshal. Revenue sources include: State shared revenue, communication taxes and planning fees. Municipal Policing covers the over and above the Sheriff s County-wide costs. This fund accounts for other Sheriff's Department services to the unincorporated areas of Monroe County and contracts with municipalities for additional law enforcement services. The primary source of revenue is Ad Valorem taxes, followed by service charges to the municipalities that are under contract. 17 Fund Description 911 Enhancement, Duck Key Security,Boating Improvement,Miscellaneous Special Revenue, Environmental Restoration,Law Enforcement Trust, Courthouse Facilities and Clerk's Drug Abuse Trust funds account for the restrictive use of fines, fees and special assessments,balanced with operations of each revenue stream. Debt Service Fund accounts for the accumulation of resources for, and the repayment of general long term debt, interest and related costs. Revenue sources include inter-fund transfers from the One Cent Infrastructure Sales Surtax and Waste Water Assessments. From these sources, debt payments are made on the Cudjoe Clean Water SRF loan,Big Coppitt Clean Water SRF loan, Trauma Star Lease Financing, Series 2025 Revenue Bonds, &Fire Apparatus Financing. Land Acquisition Fund accounts for land acquisition in Monroe County for conservation and recreational purposes. The focus is protecting Florida's ecological systems, archaeological and historic sites,urban open space and groundwater. Revenue source is One Cent Infrastructure Sales Surtax. Non-Maj or Proprietary Funds-Account for the acquisition, operation and maintenance of government facilities and services,which are entirely self-supported by user charges. Enterprise funds included in this category are: Card Sound Bridge,Marathon Airport, Key West International Airport and Solid Waste. Each of these funds will charge a user, a fee for using their respective service. Internal Service funds include Worker's Compensation, Group Insurance,Risk Management and Fleet Services. Each of these funds will charge each County Department or user in order to operate their respective internal service field. Non-Major Trust and Agency Funds - Account for the assets held by the County in a trustee capacity or as an agent for individuals,private organizations, or other governmental units. Fire &EMS LOSAP (Length of Service Award Program)Fund accounts for contributions paid by the BOCC,to fund the pension benefits for eligible volunteer Firefighters and Emergency Medical Services volunteers. 18 Monroe County Board of County Commissioners Fiscal Years 2027 Proposed Fiscal Plan Fund Summary General Fund Fund Number: 001 Description: The General Fund is the principal fund of the County and accounts for the receipt and expenditure of resources that are traditionally associated with local government and that are not required to be accounted for in another fund. FY 2027 FY 2027 Appropriations by Department Proposed Revenue Source Proposed BOCC Administrative 2,487,536 Taxes 56,008,678 BOCC Miscellaneous 1,627,308 Intergovernmental Revenue 17,680,000 Budgeted Transfers 445,000 Charges For Services 625,000 Clerk of Courts 11,369,918 Misc. Revenues 25275,000 County Administrator 198589550 Other Sources 11,9921381 County Attorney 294789590 Total Revenue 88,581,059 Extension Services 172,334 Facilities Development 212481023 Facilities Maintenance 14,251,779 Fire&Rescue Coordinator 849,027 Guardian Ad Litem 263,708 Information Technology 3,722,118 Judicial Administration 2,473,529 Libraries 6,2417618 Medical Examiner 9921811 Office of Administrative Code and Directives 202,663 Office of Emergency Management 723,098 Office of Housing & Real Estate 3451390 Office of Legislative Affairs 7069875 Office of Management&Budget 860,365 Office of Purchasing &Administrative Oversight 110061919 Office of Resiliency 618,944 Other Non-Profit Funding (Not HSAB) 451504 Parks&Recreation 7471461 Personnel 9917047 Property Appraiser 697849093 Public Defender 4949532 Public Information Officer 1871688 Quasi-external Services 2009000 Reserves 310001000 Social Service Transportation 112081830 State Attorney 9949095 Supervisor of Elections 3,191,561 Tax Collector 1150241683 Veteran Affairs 17135,615 Welfare Services 2,629,847 Total Budget 887581,059 Affordable Housing Programs Fund Number: 100 Description: This fund accounts for revenues and expenditures of various affordable housing programs. FY 2027 FY 2027 Appropriations by Department Proposed Revenue Source Proposed Facilities Maintenance 611500 Misc. Revenues 110,000 Office of Housing&Real Estate 4699868 Other Sources 559,368 Reserves 138,000 Total Revenue 669,368 Total Budget 6699368 Fiscal Year 2027 Summary Reports 19 Monroe County Board of County Commissioners Fiscal Years 2027 Proposed Fiscal Plan Fund Summary Fine & Forfeiture Fund Fund Number: 101 Description: This fund accounts for the operation and maintenance of the Sheriff's Office, Detention Facility, County Court Security, Trauma Star and Juvenile Justice Detention Cost Share Program (State Mandate). FY 2027 FY 2027 Appropriations by Department Proposed Revenue Source Proposed BOCC Miscellaneous 21468,524 Taxes 93,4751556 Budgeted Transfers 35,000 Charges For Services 7,360,000 Correction Facilities 5,252,459 Fines And Forfeits 82,500 Emergency Medical Air Transport 121214,922 Misc. Revenues 3,775,000 LEEA 751000 Other Sources 2,143,750 Monroe County Sheriff 83,490,901 Total Revenue 1069836,806 Reserves 313001000 Total Budget 106,8361806 Road And Bridge Fund Fund Number: 102 Description: This fund accounts for the operation and capital improvements of the County's Road Department. The two major revenue sources include: State Shared Fuel Taxes, as defined and distributed by Section 9 (c), Art. XII, State Constitution and Section 206.47(6), Florida Statutues (F.S.) and Local Option Fuel Taxes, as defined and distributed by Sections 336.021 and 336.025, F.S. This fund is part of the County's Capital Improvement Plan (CIP). FY 2027 FY 2027 Appropriations by Department Proposed Revenue Source Proposed Budgeted Transfers 408,919 Taxes 31025,000 Office of Resiliency 1005000 Intergovernmental Revenue 35750,000 Reserves 1,950,000 Charges For Services 4,000 Road Department 816101706 Misc. Revenues 200,000 Total Budget 11,069,625 Other Sources 45090,625 Total Revenue 11,069,625 Middle Keys Health Care MSTU Fund Number: 104 Description: This fund accounts for expenditures related to providing indigent health care services and other essential facilities and municipal services from funds derived from taxes levied and collected within the taxing unit. FY 2027 FY 2027 Appropriations by Department Proposed Revenue Source Proposed BOCC Miscellaneous 132,141 Other Sources 132,141 Total Budget 1329141 Total Revenue 132,141 TDC District Two Penny Fund Number: 115 Description: To account for the expenditures of advertising, promotions, and special events of the County Tourist Development Council. Primary revenue source is a Bed Tax. FY 2027 FY 2027 Appropriations by Department Proposed Revenue Source Proposed Budgeted Transfers 725713 Taxes 93927,750 TDC Two Penny Events 13,418,545 Other Sources 33563,508 Total Budget 139491,258 Total Revenue 13,491,258 Fiscal Year 2027 Summary Reports 20 Monroe County Board of County Commissioners Fiscal Years 2027 Proposed Fiscal Plan Fund Summary TDC Admin & Promo 2 Cent Fund Number: 116 Description: To account for the expenditures of advertising, promotions, and special events of the County Tourist Development Council. Primary revenue source is a Bed Tax. FY 2027 FY 2027 Appropriations by Department Proposed Revenue Source Proposed Budgeted Transfers 1145278 Taxes 20,5721250 TDC Two Penny Generic 32,979,559 Other Sources 12,521,587 Total Budget 337093,837 Total Revenue 333093,837 TDC District 1 Third Cent Fund Number: 117 Description: To account for the Local Option Three Cent Bed Tax in District One (Key West City limits). FY 2027 FY 2027 Appropriations by Department Proposed Revenue Source Proposed Budgeted Transfers 54,392 Taxes 14,2801100 TDC District 1 Third Penny 285488,358 Other Sources 18,8821650 TDC District 4 Third Cent 4,620,000 Total Revenue 333162,750 Total Budget 33,1629750 TDC District 2 Third Cent Fund Number: 118 Description: To account for the Local Option Three Cent Bed Tax in District Two (Key West to the west end of the Seven Mile Bridge). FY 2027 FY 2027 Appropriations by Department Proposed Revenue Source Proposed Budgeted Transfers 145975 Taxes 25610,800 TDC District 2 Third Cent 37817,316 Other Sources 2,221,491 TDC District 4 Third Cent 1,000,000 Total Revenue 49832,291 Total Budget 43832,291 TDC District 3 Third Cent Fund Number: 119 Description: To account for the Local Option Three Cent Bed Tax in District Three (West end of the Seven Mile Bridge to the Long Key Bridge). FY 2027 FY 2027 Appropriations by Department Proposed Revenue Source Proposed Budgeted Transfers 13,595 Taxes 5,526,600 TDC District 3 Third Cent 115288,737 Other Sources 6,575,732 TDC District 4 Third Cent 8007000 Total Revenue 121102,332 Total Budget 127102,332 TDC District 4 Third Cent Fund Number: 120 Description: To account for the Local Option Three Cent Bed Tax in District Four(Long Key Bridge to Mile Maker 90.939). FY 2027 FY 2027 Appropriations by Department Proposed Revenue Source Proposed Budgeted Transfers 13,002 Taxes 3,248,250 TDC District 4 Third Cent 6,432,727 Other Sources 3,197,479 Total Budget 6,4451729 Total Revenue 6,445,729 Fiscal Year 2027 Summary Reports 21 Monroe County Board of County Commissioners Fiscal Years 2027 Proposed Fiscal Plan Fund Summary TDC District 5 Third Cent Fund Number: 121 Description: To account for the Local Option Three Cent Bed Tax in District Five (Mile Maker 90.940 to the Dade/Monroe County line and any mainland portions of Monroe County). FY 2027 FY 2027 Appropriations by Department Proposed Revenue Source Proposed Budgeted Transfers 26,318 Taxes 4,834,250 TDC District 4 Third Cent 2,000,000 Other Sources 4,968,594 TDC District 5 Third Cent 7,776,526 Total Revenue 91802,844 Total Budget %802,844 Governmental Fund Type Grants Fund Number: 125 Description: This fund is used to account for various State and Federal grants. FY 2027 FY 2027 Appropriations by Department Proposed Revenue Source Proposed Office of Resiliency 4145008 Other Sources 414,008 Total Budget 4149008 Total Revenue 4145008 Impact Fees Fund - Roadways Fund Number: 130 Description: This fund accounts for roadway impact fees (Licenses & Permits) collected within the County's Impact Fee Districts. Funds are used for the capital expansion of the county's major road network system in the district from where the moneys are collected. This fund is part of the County's Capital Improvement Plan (CIP). FY 2027 FY 2027 Appropriations by Department Proposed Revenue Source Proposed Impact Fees Roadways 622,544 Licenses And Permits 61,500 Total Budget 6227544 Misc. Revenues 2,000 Other Sources 559,044 Total Revenue 6221544 Impact Fees Fund - Parks & Recreation Fund Number: 131 Description: This fund accounts for park impact fees (License & Permits)collected within the County's Impact Fee Districts. Funds are used for the capital expansion of the county's community park facilities in the subdistrict from which the moneys have been collected. This fund is part of the County's Capital Improvement Plan (CIP). FY 2027 FY 2027 Appropriations by Department Proposed Revenue Source Proposed Facilities Development 4651937 Licenses And Permits 217250 Total Budget 4659937 Other Sources 444,687 Total Revenue 465,937 Impact Fees Fund - Solid Waste Fund Number: 133 Description: This fund accounts for solid waste impact fees collected within the County's Impact Fee Districts. The funds can be used for the purpose of construction and expansion of solid waste facilities in Monroe County and also the purchase of new incinerators and equipment. This fund is part of the County's Capital Improvement Plan (CIP). FY 2027 FY 2027 Appropriations by Department Proposed Revenue Source Proposed Impact Fees Solid Waste 1551183 Misc. Revenues 2500 Total Budget 1559183 Other Sources 152,683 Total Revenue 1559183 Fiscal Year 2027 Summary Reports 22 Monroe County Board of County Commissioners Fiscal Years 2027 Proposed Fiscal Plan Fund Summary Impact Fees Fund - Fire & EMS Fund Number: 135 Description: This fund accounts for fire facility impact fees collected within the County's Impact Fee Districts. Funds can be used for the capital expansion of the County's fire facilities including wells and hydrants. This fund is part of the County's Capital Improvement Plan (CIP). FY 2027 FY 2027 Appropriations by Department Proposed Revenue Source Proposed Impact Fees Fire& EMS 215,074 Licenses And Permits 6,710 Total Budget 215,074 Other Sources 208,364 Total Revenue 2151074 Fire & Ambulance, District #1 - Lower and Middle Keys Fund Number: 141 Description: This fund accounts for revenues and expenditures related to District One Fire and Ambulance services. FY 2027 FY 2027 Appropriations by Department Proposed Revenue Source Proposed Budgeted Transfers 1,173,110 Taxes 25,520,404 Fire&Rescue Central 24,536,526 Intergovernmental Revenue 40,000 Property Appraiser 343,832 Charges For Services 13200,000 Reserves 171501000 Misc. Revenues 700,000 Tax Collector 765,313 Other Sources 508,377 Total Budget 279968,781 Total Revenue 271968,781 Unincorporated Svc District - Parks & Recreation Fund Number: 147 Description: This fund accounts for unincorporated parks and recreation operations. FY 2027 FY 2027 Appropriations by Department Proposed Revenue Source Proposed Budgeted Transfers 3311776 Taxes 3,547,165 Parks&Recreation 4,000,008 Intergovernmental Revenue 800,000 Reserves 2501000 Charges For Services 905000 Tax Collector 106,385 Misc. Revenues 140,000 Total Budget 416881169 Other Sources 111,004 Total Revenue 47688,169 Unincorporated Svc District - Planning, Building, and Zoning Fund Number: 148 Description: This fund accounts for revenue and expenditures related to unincorporated planning, code compliance, zoning, fire and rescue administration and Fire Marshal. FY 2027 FY 2027 Appropriations by Department Proposed Revenue Source Proposed Code Compliance 21124,622 Taxes 11560,010 County Attorney 112631670 Intergovernmental Revenue 3,520,000 Environmental Resources 942,941 Charges For Services 3,953,500 Fire&Rescue Coordinator 11846,368 Fines And Forfeits 11200,000 Fire Marshal 190419443 Misc. Revenues 200,000 Planning Commission 1059477 Other Sources 358,417 Planning Department 219251189 Total Revenue 103791,927 Planning Refunds 40,000 Property Appraiser 70,416 Reserves 4001000 Tax Collector 319801 Total Budget 10,7919927 Fiscal Year 2027 Summary Reports 23 Monroe County Board of County Commissioners Fiscal Years 2027 Proposed Fiscal Plan Fund Summary Municipal Policing Fund Number: 149 Description: This fund accounts for Sheriff's Office operation for services to unincorporated Monroe County and contracts with municipalities (Marathon, Islamorada, & Layton)for additional services, over and above the Sheriff's Countywide costs. FY 2027 FY 2027 Appropriations by Department Proposed Revenue Source Proposed Budgeted Transfers 14,338 Taxes 75777,264 Monroe County Sheriff 14,912,413 Charges For Services 73087,791 Property Appraiser 115,850 Misc. Revenues 185,000 Reserves 17000,000 Other Sources 15225,714 Tax Collector 2331168 Total Revenue 16,275J69 Total Budget 167275J69 911 Enhancement Fee Fund Number: 150 Description: This fund accounts for fees levied for the 911 emergency phone system. FY 2027 FY 2027 Appropriations by Department Proposed Revenue Source Proposed Communications 7007000 Charges For Services 7007000 Total Budget 700,000 Misc. Revenues 2,000 Other Sources -21000 Total Revenue 700,000 Duck Key Security District Fund Number: 152 Description: To account for the revenues and expenditures in providing security services for the Duck Key District. Special assessment revenues (Licenses & Permits)are collected from Duck Key property owners as pursuant to Florida Statute 125.01(q)(1) and codified by Monroe County Ordinance 005-1992. FY 2027 FY 2027 Appropriations by Department Proposed Revenue Source Proposed BOCC Miscellaneous 120,000 Licenses And Permits 121,959 Reserves 351000 Misc. Revenues 107000 Tax Collector 15100 Other Sources 245141 Total Budget 1569100 Total Revenue 156J 00 Local Housing Assistance Trust Fund Fund Number: 153 Description: This program is funded by an increase in the documentary stamps, as approved by the State Legislature in the Affordable Housing Act. The revenue available to Monroe County is administered by the Director of Social Services through the State Housing Initiatives Partnership Program (SHIP). FY 2027 FY 2027 Appropriations by Department Proposed Revenue Source Proposed Housing Assistance 19715,000 Intergovernmental Revenue 614,607 Total Budget 11715,000 Misc. Revenues 300,000 Other Sources 800,393 Total Revenue 19715,000 Fiscal Year 2027 Summary Reports 24 Monroe County Board of County Commissioners Fiscal Years 2027 Proposed Fiscal Plan Fund Summary Affordable Housing Initiatives Fund Number: 155 Description: To account for the revenues and expenditures related to affordable housing initiatives. The Monroe County Land Development Code Section 139-1(h) allows for a trust fund to be established and maintained with funds earmarked for the purpose of furthering affordable housing initiatives in municipalities and unincorporated areas of the county FY 2027 FY 2027 Appropriations by Department Proposed Revenue Source Proposed Facilities Development 460,000 Other Sources 471,485 Planning Department 11,485 Total Revenue 4715485 Total Budget 4711485 Boating Improvement Fund (BIF) Fund Number: 157 Description: To account for revenues and expenditures providing boating-related activities, for removal of vessels and floating structures deemed a hazard to public safety and health, and for manatee and marine mammal protection and recovery. An annual vessel registration fee is collected as authorized by Florida Statute 328.66 and Monroe County Ordinance 034-2002. FY 2027 FY 2027 Appropriations by Department Proposed Revenue Source Proposed Marine Resources 8151261 Charges For Services 725,000 Reserves 300,000 Misc. Revenues 100,000 Total Budget 1,115,261 Other Sources 290,261 Total Revenue 1 J 157261 Miscellaneous Special Revenue Fund Fund Number: 158 Description: To account for revenues and expenditures earmarked for specific purposes. Included are funds to be used exclusively for court-related and court technology needs as defined in Section 29.008(1)(f)2 and (h), F.S. for the state trial courts, state attorney, public defender, and criminal conflict and civil regional counsel in the county. These funds are collected pursuant to Section 28.24 (12)(e)1, of the Florida Statutes. Traffic Education Funds are collected pursuant to County Ordinance 21-2002. FY 2027 FY 2027 Appropriations by Department Proposed Revenue Source Proposed BOCC Administrative 1567312 Licenses And Permits 35,000 BOCC Miscellaneous 173,000 Charges For Services 340,000 Budgeted Transfers 142,635 Fines And Forfeits 301,500 Building Department 665000 Misc. Revenues 100)000 Communications 200,000 Other Sources 899,358 Judicial Administration 175,240 Total Revenue 19675,858 Libraries 1431815 Monroe County Sheriff 951000 Parks&Recreation 261300 Public Defender 1961000 Reserves 1401000 State Attorney 160,000 Welfare Services 1,556 Total Budget 11675,858 Fiscal Year 2027 Summary Reports 25 Monroe County Board of County Commissioners Fiscal Years 2027 Proposed Fiscal Plan Fund Summary Environmental Restoration Fund Fund Number: 160 Description: This fund accounts for expenditures related to habitat restoration and improvement purposes set forth in the Monroe County Comprehensive Plan and Land Development Regulations. Revenues are collected as part of a mitigation penalty as imposed by Monroe County Resolution #345A-1999. FY 2027 FY 2027 Appropriations by Department Proposed Revenue Source Proposed Environmental Resources 1,693,665 Fines And Forfeits 850,000 Parks&Recreation 11,483 Misc. Revenues 200,000 Reserves 220,000 Other Sources 875,148 Total Budget 1,925,148 Total Revenue 17925J48 Law Enforcement Trust (600) Fund Number: 162 Description: To account for the funds used for the purpose of training police officers and supporting personnel in the prevention, investigation, detection, and identification of crime. Law Enforcement Trust Funds (LETF) revenues are authorized by Florida Statutes 775.083 and 893.135. FY 2027 FY 2027 Appropriations by Department Proposed Revenue Source Proposed Law Enforcement Trust 3,286,125 Misc. Revenues 25,000 Reserves 9241750 Other Sources 45185,875 Total Budget 4,210,875 Total Revenue 47210,875 Court Facilities Fees Trust (602) Fund Number: 163 Description: To account for revenues collected upon the institution of any civil action, suit or proceeding to be used exclusively in providing and maintaining existing and future courthouse facilities that are used for Circuit and County Court systems. FY 2027 FY 2027 Appropriations by Department Proposed Revenue Source Proposed Judicial Administration 383,962 Charges For Services 450,000 Reserves 1101000 Misc. Revenues 255000 Total Budget 4939962 Other Sources 18,962 Total Revenue 493,962 Clerk's Drug Abuse Trust (603) Fund Number: 164 Description: To account for assessments collected for drug abuse programs and to disburse assistance grants for drug abuse treatment and/or educational programs which meet the standards for qualification of such programs by the Department of Health and Rehabilitative Services. FY 2027 FY 2027 Appropriations by Department Proposed Revenue Source Proposed BOCC Miscellaneous 551000 Charges For Services 305000 Reserves 10,000 Misc. Revenues 11000 Total Budget 659000 Other Sources 345000 Total Revenue 65,000 Fiscal Year 2027 Summary Reports 26 Monroe County Board of County Commissioners Fiscal Years 2027 Proposed Fiscal Plan Fund Summary Special Assessments Fund Number: 177 Description: This taxing unit was originally created to provide the maintenance of local improvements for Canal #266 in Big Pine Key. The fund has now been expanded to provide maintenance for additional canals and road projects. FY 2027 FY 2027 Appropriations by Department Proposed Revenue Source Proposed Office of Resiliency 206,060 Licenses And Permits 196,160 Reserves 407000 Misc. Revenues 7,500 Total Budget 246,060 Other Sources 425400 Total Revenue 246,060 Building Fund Fund Number: 180 Description: This fund is used to account for Building Department operations related to restricted building fee revenues. FY 2027 FY 2027 Appropriations by Department Proposed Revenue Source Proposed Budgeted Transfers 538,659 Licenses And Permits 5,575,000 Building Department 5,8877455 Charges For Services 125,000 Building Refunds 1251000 Misc. Revenues 120,000 County Attorney 53,427 Other Sources 884,541 Reserves 1007000 Total Revenue 6J045541 Total Budget 6,704,541 Debt Service Fund Fund Number: 207 Description: To account for accumulation of resources for, and payment of, interest and principal on long-term debt. FY 2027 FY 2027 Appropriations by Department Proposed Revenue Source Proposed Debt Service 18,091,259 Misc. Revenues 15,000 Reserves 170001000 Other Sources 19,0767259 Total Budget 197091,259 Total Revenue 197091,259 One Cent Infrastructure Surtax Fund Number: 304 Description: The One Cent Infrastructure Sales Tax Fund accounts for capital improvement projects funded by the Infrastructure Surtax (also called the One Cent Local Option Sales Tax) revenue. This local sales tax is defined by Sections 212.054-.055 of the Florida Statutes. FY 2027 FY 2027 Appropriations by Department Proposed Revenue Source Proposed Budgeted Transfers 187625,133 Taxes 33,0007000 Facilities Development 175195,253 Licenses And Permits 2,637,364 Reserves 47000,000 Misc. Revenues 500,000 Transportation Capital Projects 473707260 Other Sources 8,053,282 Total Budget 447190,646 Total Revenue 4471907646 Land Acquisition Fund Number: 316 Description: This fund accounts for the revenues and expenditures related to Land Acquisition. FY 2027 FY 2027 Appropriations by Department Proposed Revenue Source Proposed Facilities Development 2507784 Other Sources 250,784 Total Budget 2507784 Total Revenue 2507784 Fiscal Year 2027 Summary Reports 27 Monroe County Board of County Commissioners Fiscal Years 2027 Proposed Fiscal Plan Fund Summary Tourist Development Tax Affordable Housing Fund Number: 317 Description: This fund is used to account for Affordable Housing capital projects funded by the surplus Tourist Development Tax. FY 2027 FY 2027 Appropriations by Department Proposed Revenue Source Proposed Facilities Development 26,507,105 Other Sources 26,5071105 Total Budget 26,507,105 Total Revenue 265507,105 Infrastructure Sales Surtax Revenue Bonds Series 2025. Fund Number: 318 Description: This fund is used to account for capital infrastructure projects financed by the Series 2025 Infrastructure Sales Surtax Revenue Bonds. FY 2027 FY 2027 Appropriations by Department Proposed Revenue Source Proposed Facilities Development 12,393,000 Other Sources 20,333,226 Transportation Capital Projects 7,940,226 Total Revenue 20,3339226 Total Budget 209333,226 Card Sound Bridge Fund Number: 401 Description: This fund accounts for the revenue and expenditures related to operations of the Card Sound toll bridge. Collection of tolls was imposed by Monroe County Resolution #54A-1967. FY 2027 FY 2027 Appropriations by Department Proposed Revenue Source Proposed Budgeted Transfers 79,776 Charges For Services 2,700,000 Card Sound Road 5771215 Misc. Revenues 200,000 County Engineering General 209,370 Other Sources 1,726,447 Reserves 8507000 Total Revenue 4,6261447 Road Department 2,910,086 Total Budget 41626,447 Marathon Airport Fund Number: 403 Description: This fund accounts for the revenue and expenditures related to the operations of the Marathon Airport. FY 2027 FY 2027 Appropriations by Department Proposed Revenue Source Proposed Budgeted Transfers 137,385 Charges For Services 15455,000 Marathon Airport 3,300,766 Misc. Revenues 200,000 Reserves 2107000 Other Sources 13993,151 Total Budget 3,648,151 Total Revenue 31648,151 Key West International Airport Fund Number: 404 Description: This fund accounts for the revenue and expenditures related to the operations of the Key West Airport. FY 2027 FY 2027 Appropriations by Department Proposed Revenue Source Proposed Budgeted Transfers 477,280 Charges For Services 22,9021500 Fire&Rescue Key West Airport 3,399,677 Misc. Revenues 825,000 Key West Airport 32,338,591 Other Sources 12,563,048 Reserves 757000 Total Revenue 361290,548 Total Budget 367290,548 Fiscal Year 2027 Summary Reports 28 Monroe County Board of County Commissioners Fiscal Years 2027 Proposed Fiscal Plan Fund Summary General Airport Revenue Bond Fund Number: 405 Description: This fund is used to account for the Principal, Interest and Other Debt Service Costs of The Airport Terminal Project FY 2027 FY 2027 Appropriations by Department Proposed Revenue Source Proposed Key West Airport 16,561,483 Misc. Revenues 500,000 Key West Airport Debt Service- Interest& 2,928,850 Other Sources 21,855,083 Other Debt Costs Total Revenue 223355,083 Reserves 2,864,750 Total Budget 2233553083 PFC & Oper Restrictions Fund Number: 406 Description: This fund accounts for all PFC (Passenger Facility Charge)funded projects &demonstrates compliance with the bond issue covenants for the KWIA(Key West International Airport). FY 2027 FY 2027 Appropriations by Department Proposed Revenue Source Proposed Budgeted Transfers 3,600,000 Charges For Services 3,000,000 Passenger Facility Charge 7,000,000 Misc. Revenues 175,000 Reserves 300,000 Other Sources 71725,000 Total Budget 10,900,000 Total Revenue 10,900,000 MSD Solid Waste Management Fund Number: 414 Description: This fund is restricted in use to collection, disposal, and recycling of solid waste. The primary funding sources are annual assessments charged to home owners and businesses, franchise fees and tipping scale fees. FY 2027 FY 2027 Appropriations by Department Proposed Revenue Source Proposed Budgeted Transfers 235,202 Licenses And Permits 950,000 Reserves 23000,000 Charges For Services 35)33%210 Solid Waste 405354,248 Misc. Revenues 975,000 Total Budget 42358%450 Other Sources 5,325,240 Total Revenue 42358%450 Worker's Compensation Fund Number: 501 Description: The Worker's Compensation Fund accounts for the operation of the County's worker's compensation program. Fund revenues are generated through internal charges to departments. FY 2027 FY 2027 Appropriations by Department Proposed Revenue Source Proposed Budgeted Transfers 69,064 Charges For Services 2,749,837 Loss Control 151,423 Misc. Revenues 900)000 Reserves 2255000 Other Sources 1,605,785 Worker's Comp 4,810,135 Total Revenue 532553622 Total Budget 5,2551622 Fiscal Year 2027 Summary Reports 29 Monroe County Board of County Commissioners Fiscal Years 2027 Proposed Fiscal Plan Fund Summary Group Insurance Fund Fund Number: 502 Description: The Group Insurance Fund accounts for the operation of the County's self-insured group insurance program. Fund revenues are generated through internal charges to departments based upon the number of employees covered under the insurance program. FY 2027 FY 2027 Appropriations by Department Proposed Revenue Source Proposed Budgeted Transfers 127,936 Charges For Services 24,357,193 Group Insurance 36,665,334 Misc. Revenues 2,850,000 Reserves 4,250,000 Other Sources 13,836,077 Total Budget 4170437270 Total Revenue 417043,270 Risk Management Fund Fund Number: 503 Description: The Risk Management Fund accounts for the operation of the County's risk management program. Fund revenues are generated through internal charges to departments. FY 2027 FY 2027 Appropriations by Department Proposed Revenue Source Proposed Budgeted Transfers 133,720 Charges For Services 85795,529 County Attorney- Risk Mgmt. 9,4737135 Misc. Revenues 130,000 Loss Control 2911757 Other Sources 21473,083 Reserves 1,500,000 Total Revenue 1173987612 Total Budget 11,398,612 Fleet Management Fund Fund Number: 504 Description: The Central Services Fund accounts for the operation of the County's Fleet Management program. Fund revenues are generated through internal charges to user departments for fuel usage and annual vehicle maintenance. FY 2027 FY 2027 Appropriations by Department Proposed Revenue Source Proposed Budgeted Transfers 529,439 Charges For Services 5,594,724 Fleet Management 57014,235 Misc. Revenues 1107000 Reserves 3505000 Other Sources 188,950 Total Budget 5,8937674 Total Revenue 578935674 Fire & EMS LOSAP Trust Fund Fund Number: 610 Description: To account for contributions paid by the BOCC, to fund the pension benefits for eligible volunteer Firefighters and Emergency Medical Services volunteers (also called the Fire and EMS Pension Trust Fund). LOSAP is an acronym for Length Of Service Award Program and was implemented on June 211 1999 by Monroe County Ordinance#026-1999. FY 2027 FY 2027 Appropriations by Department Proposed Revenue Source Proposed LOSAP 651000 Misc. Revenues 655000 Reserves 19,500 Other Sources 19,500 Total Budget 847500 Total Revenue 847500 Fiscal Year 2027 Summary Reports 30 Revenue Sources and Trends While property taxes are used to finance a variety of services,other County revenues are linked to specific programs; solid waste assessments finance the waste disposal programs,gasoline taxes finance public transportation,roadway construction and maintenance,and impact fees finance capital improvements related to transportation,parks,police,fire and solid waste programs. The use of standard definitions is mandated by Florida Statute Section 218.33 and ensures consistency among the various financial reports. Taxes-Charges levied by the County,including ad valorem taxes net of discounts,penalties and interest. This category includes sales,gas taxes,and local tourist taxes,which are estimated based on State supplied forecasts. Revenue: Property Taxes Description: Revenue derived from taxes levied on all real and personal property located in Monroe County Legal Authority:Florida Statute,Chapter 200. Fees: See"Ad Valorem Millage Summary." Constraints: F.S. Section 200.081 states: "No municipality shall levy ad valorem taxes against real properties and tangible personal properties and tangible personal property in excess of 10 mills,except for voted levies." millions $ 65,000 55,000 45,000 Personal Property 35,000 El 259000 ❑Real Property rt p y 15,000 5,000 elbeHOe1OO oo ,�O � N'1O ^ NO N°I�O �O �O �O �O eO IO �O ef� Based on the 2026 July 1st Certification Tax Roll values the County-Wide taxable values are as follows: Homesteaded taxable value(majority of these are residential properties) $ 10.33 Billion Non-Homesteaded residential properties taxable value $31.61 Billion Commercial properties $ 8.89 Billion Vacant land taxable value $ 1.75 Billion $52.58 Billion billions $ 35 ❑Homesteaded taxable 30 value 25 ❑Non-Homesteaded 20 residential 15 10 ❑Commercial 5 - J, 0 1111 11 0 ❑Vacant Land A (b1 01 N!� 0' °I'��'�'��O' O OK ONE rip rip O'�O oN1 '�`b, �1 0, 1N, 31 Revenue Sources and Trends Revenue: Local Government Infrastructure Surtax Fund/Account Number: 304/RC 00008 Description: The Infrastructure Surtax may be levied countywide,with referendum approval,by the governing board of the county or the governing bodies of municipalities representing a majority of the county population. Legal Authority: Florida Statute,Chapter 212.055(2),Monroe County Code of Ordinances Chapter 23,Article IV, Section 23-142 to 147. Fees: One percent sales tax. Restrictions: The voters in Monroe County approved to extend the infrastructure sales surtax from 2018 to 2033. These revenues can be used to finance,plan, and construct infrastructure and to acquire land for public recreation or conservation or protection of natural resources. In addition,Monroe County may use up to 10%of these proceeds for any public purpose provided the debt service obligations are met;the County's comprehensive plan is in compliance with the Growth Management Act;and the County adopted an amendment to the ordinance levying the surtax. History/Trends: From 2004 to early 2008,the County's share increased before the downturn of the national economy in late 2008. Revenue collections steadily increased from to 2009 until 2020.Due to the impact of COVID-19,receipts for FY20 were the lowest since FY 14 with a total collection of$19.86M.Upon reopening,annual revenue dramatically increased in FY21, and again in FY22.FY22 had the highest annual collection at$34.4M. The County saw slight revenue reduction in FY2023 ($32.7M).Revenues appear to have leveled off with total revenue for FY2024 falling just short of FY2023 at$32.6M.FY2025 remained relatively flat with revenue of$33M. Forecast: FY2026 is expected to increase slightly to 33.1M.The state of Florida has not released their FY27 estimate yet,OMB is estimating revenue will remain flat in FY2027 at$33M. thousands$ 35,000 30,000 25,000 20,000 ❑One Cent Sales Tax 15,000 10,000 5,000 itilit 0 �^ 0 Nn3 Ntn Nb NCO ^A �� NOaj `L� `L^ `L�' 1rb Lb` L:b Revenue: Constitutional Gas Tax Fund/Account Number: 102/RC 00074 and 102/RC 00075 Description: The two cents per gallon tax is placed on motor fuel is collected by the Florida State Department of Revenue(DOR)and is transferred to the State Board of Administration(SBA)for monthly disbursements. The allocation formula is based on the geographic area,population,and a collection component. This factor is then calculated annually for each county in the form of weighted county-to-state ratios. To determine each county's monthly distribution,the monthly statewide tax receipts are multiplied by each county's distribution factor. Legal Authority:Florida Constitution Article XII, section 9(c)(4),Florida Statutes 206.41 and 206.47. Restrictions: Besides meeting debt service obligations,this tax can be used for the acquisition,construction,and maintenance of roads. History/Trends: Prior to 2014,the State Shared Gas Tax had been declining each year. In 2014,the distribution factor was increased due to the collection component and therefore,which then resulted in an increase in revenue.The history of the distribution factor is:FYI 1-1.20%,FY 12-1.19%,FY 13-1.17%,FY 14-1.19%,FY 15-1.17%,FY 16-1.18%,FY 17- 1.18%,FY 18-1.18%,FY 19-1.18%;FY20-1.16%;FY21-1.16%;FY22-1.16%; FY23-1.19%;FY24-1.18%;FY25- 1.14%,FY26-1.14%,FY27-TBD Forecast: The state of Florida has not provided their estimate for FY2027. OMB is estimating total revenue for FY2026 to be$2.6M with a decrease to$2.5M in FY27. 32 Revenue Sources and Trends thousands$ 3,000 2,500 29000 t500 ❑Constitutional gas tax 1,000 500 ]1 ]1 111 ]i ]i ]i ]i I I ]i ]i 0 �o �o �oIP�o Revenue: County Fuel Tax Fund/Account Number: 102/RC 00073 Description: The Florida Legislature has levied a one cent per gallon tax on motor fuel for distribution to county governments pursuant to the same formula used to distribute the Constitutional Gas Tax. Legal Authority:Florida Statute,Chapter 206.60(6). Restrictions: The funds from this tax can be used by counties for transportation related expenses,including the reduction of bond debt incurred for transportation purposes. History/Trends: There was a steady decline in revenue from 2006 to 2012.After 2013,annual revenues began to slowly increase.However,since 2024 revenues have been trending downward year over year. Forecast: The state has estimate$1.2M in collections for FY26. OMB is estimating a continued reduction to$1.15M. The state's FY27 estimate is not available yet,however,OMB is estimating FY27 revenues to remain relatively flat at $1.1M. thousands $ 13200 13000 800 County Fuel Tax 600 400 200 0 N� o'`� o'`� o'`� o'`<' oK o'`A o'`O' o'`c' oti° otiN oti� o`�� oti� ti ti ti e ti ti ti r ti ti ti ti ti ti ti °� �� Because the two above state shared revenues have a state-to-county weight distribution rate with a collection component,the graph below shows the certified taxable gallons as reported by Florida Department of Revenue for July to June. 50,000 40000 1100 30,000 3 20.,000 s 10,000 0 ,= 2015- 2016- 2017- 2018- 2019- 2020- 2021- 2022- 2023- 2024- 2016 2017 2018 2019 2020 2021 2022 2023 2024 2025 0 c� 0 Motor 52,471 52,338 49,855 53,002 48,588 53,791 54,485 53,508 49,380 49,342 IBM Diesel 4,677 EEEEEME�4,742 4,888 4,881 5,053 4,898 5,293 5,483 5,399 5,554 MW *As of June 2026,the most recent complete data available through FDOR was for the period of 07/01/24-06/30/25 33 Revenue Sources and Trends Revenue: Local Option and Ninth-Cent Fuel Taxes Fund/Account Number: 102/RC 00007 and 102/RC 00006 Description: In addition to the two-cent constitutional gas tax and the one cent County Gas Tax,counties may impose up to 12 cents of local option fuel taxes in the form of three separate levies. The first is a tax of 1 cent on every net gallon of motor and diesel fuel sold within the county. This is known as the"Ninth"cent fuel tax. The second is a tax of 1 to 6 cents on every net gallon of motor and diesel fuel sold within the county. The third tax is a 1 to 5 cents levy upon every net gallon of motor fuel sold within the county. The third tax is not subject to diesel fuel. Monroe County now levies twelve of the twelve cents on motor fuel and seven of the seven cents on diesel fuel.Monthly distribution on motor fuel is based on reports from terminal suppliers,wholesalers,and importers as the destination of the gallons distributed for retail sale or use. Taxes on diesel are distributed according to Florida Statute proceeds. Legal Authority: Florida Statute,Chapters 336.025 (1)(a),336.025 (1)(b),336.021 (1)(d)and 336.021 respectively and the Monroe County Code of Ordinances Chapter 23,Article VII. Restrictions: The statutorily authorized uses of the three taxes differ,as do the methods of imposition and the requirement that the revenue be shared with municipalities. The Ninth Cent and 1 to 6 cents taxes may be used to fund transportation expenditures. In addition to transportation expenditures,the 1 to 5 cents can be used to meet the requirements of the capital improvements element of an adopted local government comprehensive plan. History/Trends: During 2004-2009,the Local Option and Ninth-Cent Fuel Taxes were decreasing. The Monroe County Board of Commissioners voted to raise the tax rate an additional 1 cent to motor fuel on the Ninth-Cent Fuel Tax and an additional 3 cents to the Local Option Fuel Tax. This gas tax increase came into effect on January 1,2010. We experienced an increase in revenues until 2013,which had a slight decrease,but we continued to show an increase in the following years. In 2018,revenues were slightly down due to Hurricane Irma.FY2024 saw a slight reduction in collections compared to FY2023.Revenue for FY2025 continued the downward trend. Forecast: The State's estimates for the Local Option in 2026 is$2.3M and$545 thousand for the Ninth-Cent Fuel tax. OMB expects revenue for FY2026 to remain flat and decrease slightly in FY2027. thousands $ 0 Local Option Gas Tax 31500 Ninth Cent 3,000 2,500 2,000 1,500 1,000 500 0 o'``tih o'`o 0�1 0N0 0'`0 o`yo o`y'� otiti o�3 o`y� ti ti ti ti ti ti ti ti ti ti ti ti ti ti o� �� �1o`ti �1o`y Revenue: Tourist Development Taxes Funds/Account Number: 115,116,117,118,119,120,121/RC 00003 and 117,118,119,1201121/RC 00004 Description: After being suggested by the Tourist Development Council,whose members are appointed by the BOCC, the initial tourist development tax received referendum approval prior to imposition. Subject to a 1%,2%,or 3%tax are most rents,leases,or sublets,which have been contracted for periods of six months or less,or living accommodations in hotels,motels,apartment houses,rooming houses,mobile home parks,and the like. The taxes are collected and administered by the Florida Department of Revenue. Legal Authority: Florida Statute,Chapters 125.0104(3)(c), 125.0104(3)(d), 125.0104(n). Monroe County Code of Ordinances Chapter 23,Article V. Restrictions: The revenue must generally be used to promote tourism,to build convention and tourist bureaus, and to finance beach improvements. Smaller counties may also use the revenue to build and upgrade fishing piers,museums, parks,and nature centers. History/Trends:Bed tax revenues collected have seen annual increases most years with the notable exception of the national economic downturn in late 2008. In 2015,we saw a significant increase with hotels reopening in early 2015. For 2016 and 2017 the revenue remained steady. Our 2018 revenue decreased by 10%from the impact of Hurricane Irma on our tourism revenues.Revenue decreased significantly in FY20 due to COVID-19.However,revenues returned 34 Revenue Sources and Trends in FY21 &FY22 with historically high annual collections.FY23 revenue saw a slight decrease from FY22 at$61.4M. Revenue remained relatively flat for FY2024, falling short of FY2023 by approximately$15k.Revenue declined slightly in FY25 to$60.8M Forecast: OMB is estimating an increase in revenue for FY2026 with collections of$62M and a small decline in FY27 with revenue collection of$61 M. thousands$ 70,000 60,000 50,000 407000 ❑Tourist Bed Taxes 30,000 20,000 10,000 0 �o yo yo yo yo yo yo yo yo yo yo �o �o Revenue: Local Business Tax,formerly known as County Occupation License Fund/Account Number: 001/RC 00010 Description: Florida law authorizes a county to levy a business tax granting the privilege of engaging in or managing any business,profession,or occupation within its jurisdiction. Legal Authority:Florida Statutes,Section 205.032 and 205.033. Monroe Code of Ordinances Chapter 23,Article III. Restrictions:None History/Trends:Prior to 1972,the State had imposed an occupational license tax and shared the revenues with counties. In 1972,Florida repealed the State tax and authorized counties to impose an occupational tax at the State rate then in effect. Chapter 80-274,Laws of Florida,authorized an increase in the tax,but capped the rate of increase. In 2012,the Florida State Legislature approved HB7125 which exempted real estate brokers and real estate sales associates from paying this tax. Revenues declined in 2025 by about 5%. Forecast: Since the legislative change, our total collection rate continues to have fluctuations. OMB anticipates revenues to remain flat in FY2026 and decline slightly in FY27. thousands $ 11 Local Business Tax 600 500 400 300 200 100 0 t"N Nti N7 �%K �h ,�Co ,�� ,�� ,mob Flo �N �p p � ff o IV �o Io Io Io Io Io f (o 'o 4e o ti ti 35 Revenue Sources and Trends Permits,Fees and Special Assessments-Includes building permits,franchise fees,impact fees and special assessments. Revenue: Building Permits Fund/Account Number: 180/RC 00011 Description: Florida law authorizes the County to levy building permit charges to be used for carrying out the local government's responsibilities in enforcing the Florida Building Code. Legal Authority:Monroe County Code of Ordinances 6-27.,F.S. 553.8,F.S. 125.56(2),or F.S. 166.222. Restrictions: For use in unincorporated areas. History/Trends:BOCC adopted a new building fee schedule that was put into effect on October 1,2014. The previous fee schedule was based on components of the proposed work. The new permit fees are calculated based upon the construction valuation of the proposed improvements. On May 23,2018 the BOCC approved CPI increases on building fees for all years that it had not previously applied to.Building Permit revenue decreased slightly to$6.4M in FY2025 Forecast: OMB forecasts Building Permit revenue to continue declining to$5.5M in FY26 and remain flat in FY27. thousands$ 8000 6000 rim 4000 y2000 O O % IIII�II 1 %�. U ,,,�, /r %� i ,. 1, /, %r, O,10 O,1 O,q' O'� O'LO O'L O'L� O'L O'L O'L� �� ��� ti ti ti ti ti ti ti ti ti ti ti ti ti ti ti �O� �1� �O �O IE�Building Permits Intergovernmental Revenue-Includes revenues received from federal,state,and other local government sources in the form of grants,shared revenues,and payments in lieu of taxes. The latter two categories are estimated using State supplied calculations. Revenue: Local Government 1/2 cent Sales Tax Fund/Account Number: 001,147,148/RC 00071 Description: This State Shared revenue program returns to the cities and counties a portion of the sales tax proceeds remitted to the State of Florida. Legal Authority: Florida Statutes Chapter 218. Part IV. Distribution formulas F.S.218.64 Restrictions: A proportion of the sales tax shall be expended only for countywide tax relief or countywide programs. The remaining portion shall be deemed revenues derived on behalf of the unincorporated area but may be expended on a countywide basis. History/Trends:Up through fiscal year 1999,this revenue source was placed entirely in the General Fund to be used for countywide tax relief. In fiscal year 2000,the portion of this revenue source that by law is considered to be"derived on behalf of the unincorporated area"started to go into the general-purpose municipal service taxing unit fund to be used for unincorporated area tax relief. Since 2006,the County's share had a slight decline before the downturn of the national economy in late 2008.2009 continued that downward trend. However,revenue receipts began to increase during 2011.Revenues have continued to increase year-over-year with the exception of 2018 due to Hurricane Irma and 36 Revenue Sources and Trends 2020 due to COVID-19.FY2022 was the highest collection on record.FY2023 ended slightly less and the trend continued into FY2024 and FY2025. Forecast: The State is estimating$16.6M for FY2026,however,OMB is estimating$16M due to recent sales tax legislation changes. The State has not released their FY27 estimate,OMB is estimating revenues to remain flat in FY27. thousands $ 20,000 15,000 10,000 ❑Half Cent Sales Tax 5,000 0 o'`N o'`� o'`n3 o'`t` o'`�' o'`° o'`A o'`° o'`° oti° ti ti ti ti ti ti ti ti ti ti ti ti ti ti ti °� Revenue: County Revenue Sharing Program(also known as State Shared Revenue Proceeds) Fund/Account Number: 001/RC 00066 Description: The state shares 2.9 percent of the net cigarette tax collections and 2.044 percent of sales and use tax collections.An allocation formula serves as the basis for the distribution of these revenues to each county that meets the strict eligibility requirements. The apportionment factor comprises of weighted factors of county population, unincorporated county population and county sales tax collections. Legal Authority:Florida Statutes Chapter 218 Part II,the Florida Revenue Sharing Act of 1972. Restrictions: There are no use restrictions on these revenues other than some statutory limitations regarding funds that can be used as a pledge for indebtedness. Forecast: The State is estimating$3.9M in FY2026. OMB is estimating revenues in FY2026 to be slightly lower at $3.8M. The State has not released their FY27 estimate yet,however,OMB is estimating revenues to increase in FY27 to $4M. thousands$ 5000 4000 /Y j 3000 Z000 1000 0 &C0 ti ti � ti ti ti ti ti � � ti ti ti ti ti �O� �1� �O �O I�f State Revenue Sharing 37 Revenue Sources and Trends Charoes for Services-Reflects all revenues stemming from charges for current services including solid waste annual service assessments,tipping fees, airport fees,recording fees,county officer fees and county and circuit court fees. These sources are estimated using trend analysis. Revenue: Solid Waste Assessments and Tipping Fees. Fund/Account Number: 414/RC_00154(annual assessment),414/RC_00155 (other tipping),414/RC_00156(sludge tipping),414/RC_00157(commercial tipping). Description: The annual special assessment imposed upon lots or parcels of improved property in the Monroe County Solid Waste Municipal Service Benefit Unit was created under section 8-94. It is the intent of the Board of County Commissioners to require owners and occupants of all improved property within the unit to have domestic solid waste and special waste generated,on such improved property,collected and disposed of in a proper, sanitary,and efficient manner. Legal Authority:Florida Statute 125,Monroe County Code Article IV, Sections 8-71 through,8-107. Restrictions: These funds are restricted in use to collection,disposal,and recycling of solid wastes and to debt service payments for solid waste facilities. History/Trends: For over ten years,(1999-2010)there were no residential nor commercial assessment rate increases along with an increase in franchise fees. In 2010,residential fees went up from$292.00 to$396.00/year/residence, commercial rates were increased by.2%in accordance with the CPI and franchise fees increased 2%. There were no rate hikes in 2011. In 2012,the BOCC approved to increase residential assessments from$396.00 to$404.00/year along with an increase in the Tipping Fees from$120/ton to $123.50/ton. Franchise fees also increased during 2012. In 2017,the BOCC approved a decrease to residential assessments from$404.00 to$386.00/year. Since 2018,the BOCC has annually approved incremental increases to the residential assessment.For FY23,the approved residential assessment was$446 and$457.15 per residential unit for FY24.The adopted residential assessment rate for FY2025 is $548.58 per residential unit. The adopted assessment and tipping rates for FY2026 are$577.11 and$150.00 per unit. Forecast: The adopted assessment and tipping rates for FY2027 are$604.23 and$157.00 per unit. OMB is anticipating an increase in combined assessment and tipping fee annual revenue in FY2026 to$33.2M and$35.2M in FY27. thousands $ Tipping Fees 40,000 ❑Assessments 35,000 30,000 25 000 20,000 15,000 10,000 5,000 0 4 O'�� O'�� ONE O'�� O'�O O'�A OHO O'�O OHO O�N O� O�� O�'� `� `1• `l• `L `1• `1• `L `l• `l• `1• ev `l• `v `1• ev ��t. %Z �O9 38 Revenue Sources and Trends Revenue: Airport Fees Fund/Account Number: 403/RC_00163,RC_00165,RC_00167,RC_00351,RC_00353,RC_00355,RC_00357, RC_003 65 (Marathon) 404/RC 00160,RC 00350,RC 00164,RC 00365,RC 00166,RC 00168,RC 00162,RC 00169,RC 00170, RC_00352,RC_00354,RC_00355,RC_00367,RC_00492,RC_00324(Key West) Description: Passenger fees,airport leases,and other airport fees collected for the operation of Monroe County's two municipal airports,in Key West and Marathon. Restrictions: These funds are restricted to support airport operations and maintenance. History/Trends: Passenger numbers continue to show growth;this trend has been driven by incumbent air carriers increasing their system capacity and due to the addition of new airlines.Overall revenues increased to$22.4M in FY2025 due to increases in the collection or rents and airline landing fees. Forecast: OMB anticipates overall revenue from airport fees will increase to $26.2M in FY2026 and remain relatively flat for FY27. thousands$ 28,000 23,000 o Marathon 18,000 E3 Key West 13,000 8,000 ffk ni I ni , I nil I 3,000 ONN ON$ 0N3 ONt* ONh ONo 0NA ON% ONob OHO OWN O�� 0�3 OWN ti ti ti ti e e ti ti ti ti 0� ep �O 39 DEFINITION AND PROCESS FOR ESTIMATING FUND BALANCE CHANGES Fund Balance Definition for Governmental Funds Fund balance refers to the difference between current financial assets and liabilities reported in a governmental fund. In simpler terms,dollars available to spend. If some of the funds resources are not available to spend,this would be indicated by"restricting"or"reserving"a portion of fund balance. Credit rating agencies monitor fund balance levels and strongly consider unrestricted fund balance when determining a local government's creditworthiness. There are five types of fund balance and a definition of those types can be found in the fund balance policy,located under Financial Polices. Fund Balance is also important to guard against unanticipated events that would adversely affect the financial stability of the County and jeopardize the continuation of necessary public services. The County keeps a$12 million fund balance in the event of a hurricane or other major events that would put a strain on the General Fund. In the past when Monroe County experienced four hurricanes in one year,there was enough money to pay the upfront costs of a storm and pay normal operating costs,until federal and state aid was received. In reviewing Monroe County's adopted budget,the reader will notice that the County's practice is to appropriate all of the beginning fund balances,and all revenues and other sources of income.As a result,it appears the County intends to spend all available funds by the end the fiscal year. That is not the case. Although Florida statutes require the appropriation of fund balances as a part of each year's budget,differences between estimates of spending and actual spending,as well as conservative estimates of revenues will normally result in some surplus funds each year. Monroe County attempts to prepare prudent estimates of revenues and spending each year to ensure the financial stability of our funds. The process of estimating actual revenues and spending and the projection of fund balances is very difficult but nonetheless, a very important part of the County budget. The County estimates or projects its fund balances throughout the fiscal year using the following process: First, since the County must prepare its annual budget prior to the time that the previous year's financial books are closed and audited,we must estimate the projected actual prior-year ending fund balances. These estimates serve as the basis for projecting the coming budget year ending fund balances. Second,we estimate the percentage of budgeted revenues that will actually be received. This percentage is the result of analysis of prior year budget versus actual revenues. Typically,revenues are conservatively estimated and will likely exceed budgeted figures by a small amount each year. For example,under Florida Statutes, only 95%of estimated revenues are appropriated. while a 95%factor may be reasonable for ad valorem collections,where adjustments to the tax roll and discounts for early payment result in collections of about 95%,it tends to understate collections from other revenues. This 5%safety margin results in excess revenues from non-ad valorem revenues. Third, OMB estimates the percentage of budgeted appropriations,excluding budgeted reserves,that will actually be expended. This percentage is the result of analysis of prior year budget versus actual spending. As might be expected,actual spending typically falls below the budgeted amounts by a small fraction each year and there is generally a surplus of budget funds remaining at the end of the year. The end-of-year fund balances are then calculated by adding the estimated revenues, subtracting the estimated expenditures from the estimated beginning fund balances to yield the projected year-end fund balances. The projected year-end fund balances are a useful tool because they help predict the financial condition of each fund and help County staff predict and prepare for unusual situations in advance. The estimated balances also help us avoid large swings in taxation and other fee assessments one year over the next and,in the case of capital funds,it helps to monitor the accumulation of capital over a number of years for large infrastructure projects. The following table summarizes,in the manner described above,the fund balance projections for the major Monroe County funds. 40 PROJECTED CHANGES TO FUND BALANCE Audited Fiscal Year 2026 Projected Impact Estimated %Change Reasons for the Fiscal Year 2027 Projected Impact Estimated %Change Reasons for the 9/30/2025 Estimated Actual of Operations 9/30/2026 in Fund changes in FY2026 Estimated Actual of Operations 9/30/2027 in Fund changes in FY2027 Fund Fund Bal Revenues Expenses Positive/Negative Fund Bal Balance Fund Balance Revenues Expenses Positive/Negative Fund Bal Balance Fund Balance GENERAL FUND Increase in estimated 1/2 Cent Increase in estimated 1/2 Cent Sales Tax Revenue,Tourist Impact Sales Tax Revenue&Tourist Tax and Fire Training Academy 001 General Fund 63,570,472 84,456,458 83,919,823 536,635 64,107,107 0.8% Impact Tax. 85,971,820 85,881,059 90,761 64,197,868 0.1% Tuition revenue. Total General Fund 63,570,472 84,456,458 83,919,823 536,635 64,107,107 0.8% 85,971,820 85,881,059 90,761 64,197,868 0.1% SPECIAL REVENUE FUNDS Increase in employee housing rental revenue.Increase in Affordable 100 Affordable Housing Programs 459,868 10,000 0 10,000 469,868 2.2% No projected activity for FY2026 205,000 284,934 (79,934) 389,934 117.1:n% Hosing Initiative expenditures. Increase in Sheriffs Law Increase in Sheriffs Law Enforcement budget,Corrections, Enforcement budget and a and Trauma Star.Fund 101 portion reduction in Trauma Star operating of Countywide Ad Valorem is 101 Law Enforcement,Jail,Judicial 35,427,421 97,978,196 97,909,902 68,294 35,495,715 0.2% budget. 103,328,296 103,304,281 24,015 35,519,730 0.1% increased to compensate. Purchase of various Capital Purchase of various Capital Equipment and Vehicles and flat Equipment and Vehicles and 102 Roads and Bridges 6,943,977 7,206,715 8,050,457 (843,742) 6,100,235 12a2`yX, revenue collections. 6,979,000 8,148,928 (11,169,929) 4,930,307 19.2% decrease in tax revenue collections. Agreement with Baptist Health is Distribution of residual funds.Fund 104 Middle Keys Health Care 253,138 856,797 977,794 (120,997) 132,141 47.8`V/o completed in FY2026 0 132,141 (32,)4i) 0 W0.0% 104 to be closed in FY2027. Increase in admin services,promo Slight increase in Tourist &advertising,and staffing related 115 TDC Two Penny 26,582,920 10,967,429 9,146,672 1,820,757 28,403,677 6.8% Development Tax Revenue. 10,677,750 12,409,475 (),'731,725) 26,671,952 6.IL% costs. Increase in admin services,promo Additional administrative &advertising,and staffing related 116 TDC Two Penny Generic 44,296,724 22,472,522 23,682,088 (,209,566) 43,087,158 2.7% expenditures. 21,872,250 26,473,837 (4,6W,587) 38,485,571 03% costs. Increase in funding for advertising/promo,DAC I projects, Additional funding for Advertising, and special public facilities 117 TDC District 1 Third Penny 19,666,638 15,785,651 15,905,462 (i i 9'811) 19,546,827 0.6% Promotion&Capital Projects. 14,980,100 32,001,850 (117,0211,7.501) 2,525,077 8T FX) projects. Increase in funding for advertising/promo,DAC 11 Additional funding for Advertising, projects,and special public 118 TDC District 2 Third Penny 3,536,926 2,829,617 4,043,975 (1,214,3.58) 2,322,568 34.3% Promotion&Capital Projects. 2,610,800 4,562,291 (Il,9 511,491) 371,077 84.0'X, facilities projects. Increase in funding for advertising/promo,DAC HI Additional funding for Advertising, projects,and special public 119 TDC District 3 Third Penny 7,195,719 5,771,587 5,759,262 12,325 7,208,044 0.2% Promotion&Capital Projects. 5,526,600 11,236,446 (5,70�9,846) 1,498,198 79.2% facilities projects. Increase in funding for advertising/promo,DAC IV Additional funding for Advertising, projects,and special public 120 TDC District 4 Third Penny 4,406,028 3,495,649 2,993,669 501,980 4,908,008 11.4% Promotion&Capital Projects. 3,248,250 5,758,690 (2 510�,440) 2,397,568 5 E 11% facilities projects. Increase in funding for advertising/promo,DAC V Additional funding for Advertising, projects,and special public 121 TDC District 5 Third Penny 5,470,086 4,931,447 4,980,477 (49,030) 5,421,056 0.91/o Promotion&Capital Projects. 4,834,250 8,693,452 (3,859,202) 1,561,854 71.2`/o facilities projects. Timing of reimbursements from Timing of reimbursements from 125 Governmental Type Grants 0 0 0 0 0 0.0% Federal&State agencies. 0 0 0 0 0.0% Federal&State agencies. Anticipated usage of Impact Fees 130 Impact Fees Fund-Roadways 711,022 1 134,525 412,419 (277,894) 433,128 19.X/, for capital projects in District 1&2 63,500 0 63,500 496,628 1 14.7% No projected activity for FY2027 131 Impact Fees Fund-Parks 504,260 48,040 0 48,040 552,300 9.5% No projected activity for FY2026 21,250 0 21,250 573,550 3.8% No projected activity for FY2027 133 Impact Fees Fund-Solid Waste 148,820 5,479 0 5,479 154,299 3.7% No projected activity for FY2026 2,500 0 2,500 156,799 1.6% No projected activity for FY2027 135 Impact Fees Fund-Fire&EMS 232,330 18,269 0 18,269 250,599 7.9% No projected activity for FY2026 6,710 0 6,710 257,309 2.7% No projected activity for FY2027 Increase in personnel costs Increase in compensation related resulting from collective bargaining costs resulting from new collective agreement for Fire&EMS bargaining agreement for Fire& employees,ad valorem millage rate 141 Fire&Ambulance District 1 8,115,187 22,684,591 22,424,358 260,233 8,375,420 3.2% EMS employees. 26,792,029 26,791,230 799 8,376,219 0.0% is increased to compensate. Shifting of funding source from ad valorem to TDC for certain Increase in estimated 1/2 Cent employees who maintain visitor 147 Unincorporated Parks&Beaches 2,512,480 4,979,511 4,860,006 119,505 2,631,985 4.8% Sales Tax Revenue. 4,449,503 4,338,540 110,963 2,742,948 4.2% used parks&beaches. Increase in Fund 148 share of 1/2 cent sales tax.Fee schedules will Flat operational revenues with be updated so Department revenues 148 Plannings,Code,Fire Marshal 6,112,980 9,968,461 10,112,554 (W4,093) 5,968,887 14% slight increases in expenditures. 10,395,350 10,390,782 4,568 5,973,455 0.1% will cover operational expenditures. Increase in ad valorem and city Increase in Sheriffs Road Patrol policing revenue to cover Sheriffs 149 Municipal Policing 3,761,555 14,285,973 14,279,675 6,298 3,767,853 0.2% Budget. 15,270,253 15,267,375 2,878 3,770,731 0.1% Road Patrol expenses. Timing difference between grant Timing difference between grant 150 911 Enhancement Fund 8,011 749,289 650,000 99,289 107,300 0.0% expenditures and reimbursement. 702,000 650,000 52,000 159,300 0.0% expenditures and reimbursement. Increase in estimated Special Increase in estimated Special 152 Duck Key Security District 426,721 133,959 121,100 12,859 439,580 3.0% Assessment revenue. 131,959 121,000 10,959 450,539 2.5% Assessment revenue. State and Mortgage Satisfaction Decrease in state shared economic Revenue.Timing of environment revenue.Decrease in 153 Local Housing Asst Trust Fund 1,949,416 973,850 2,477,958 (11,504,)08) 445,308 77.2% reimbursement. 914,607 1,600,750 (686,i43) (240,83) 54.Il1/o operating expenditures. Design completion of Bay Point Construction of Bay Point 155 Affordable Housing Initiatives 504,487 12,000 45,000 (33,000) 471,487 6.5% Affordable Housing Project. 0 460,000 (460�,000) 11,487 97.6%v Affordable Housing project. Decrease in boating improvement 157 Boating Improvement Fund 4,537,471 876,458 1,099,160 (222,702) 4,314,769 4.9'/) Increased project activity 825,000 818,677 6,323 4,321,092 0.1% and Retained vessel expenditures. 158 Misc.Special Revenue Fund 4,232,283 1 3,174,562 2,506,106 668,456 4,900,739 15.8% Timing of funded projects. 776,500 1,663,929 (887,428) 4,013,311 18,1'% Timing of funded projects. Decrease in mitigation penalty revenues.Decrease in Increase in Conservation Land environmental restoration 160 Environmental Restoration Fund 9,570,535 1,147,853 1,073,983 73,870 9,644,405 0.8% Management costs. 1,050,000 1,046,415 3,585 9,647,990 0.0% expenditures. Conservative equitable sharing Conservative equitable sharing 162 Law Enforcement Trust Fund 5,106,993 1,787,320 2,707,188 (919,969) 4,187,125 18.01% revenue and expenditure estimates. 25,000 1,571,231 (1,546,231) 2,640,894 36.9% revenue and expenditure estimates. Reduction in operating revenues. Increase in Courthouse Facilities 163 Court Facilities Fees Trust(602) 6,158,992 704,726 349,469 355,257 6,514,249 5.8% Reduction in operating expenses. 475,000 386,791 88,209 6,602,458 1.4% costs. 164 Clerk's Drug Abuse Trust(603) 131,535 33,000 0 33,000 164,535 25.1% Timing of funded projects. 31,000 0 31,000 195,535 18.8% No projected activity for FY2027 Special Assessment fees are Reduction in special assessment collected and used for Canal revenues.Increase in canal cost and 177 Canal Special Assessments 242,533 288,906 29,664 259,242 501,775 106.9% projects. 203,660 195,757 7,903 509,678 1.6% Twin Lakes project. Flate estimate of Building Permit revenues.Fee schedule will be Reduction in estimated Building updated to now cover operational 180 Building Fund 4,012,591 5,801,956 6,221,196 (419,240) 3,593,351 0.4% Permit revenues. 5,820,000 6,504,541 (684,54) 2,908,810 19.1% costs. Total Special Revenue Funds 213,219,647 240,114,338 242,819,594 (2,705,256) 210,514,391 1.YN 242,218,117 284,813,342 (42,59 5,225) 167,919,166 20.2% DEBT SERVICE FUNDS 207 Debt Service 4,729,738 23,507,793 23,492,793 15,000 4,744,738 0.3% On-going Debt Serivice Payments 18,106,259 18,091,259 15,000 4,759,738 0.3% On-going Debt Serivice Payments Total Debt Service Funds 4,729,738 23,507,793 23,492,793 15,000 4,744,738 0.3% 18,106,259 18,091,259 15,000 4,759,738 0.3% 41 PROJECTED CHANGES TO FUND BALANCE Audited Fiscal Year 2026 Projected Impact Estimated %Change Reasons for the Fiscal Year 2027 Projected Impact Estimated %Change Reasons for the 9/30/2025 Estimated Actual of Operations 9/30/2026 in Fund changes in FY2026 Estimated Actual of Operations 9/30/2027 in Fund changes in FY2027 Fund Fund Bal Revenues Expenses Positive/Negative Fund Bal Balance Fund Balance Revenues Expenses Positive/Negative Fund Bal Balance Fund Balance CAPITAL PROJECT FUNDS On-going Debt Service Transfers, On-going Debt Service Transfers, General Gov't.Projects,Road General Gov't.Projects,Road Projects.Fund balances fluctuate Projects.Fund balances fluctuate 304 One Cent Infrastructure Surtax 60,854,710 38,228,662 53,806,088 (1.5,.577,426j 45,277,284 25.6`�!� based on timing of projects. 36,137,362 40,190,646 (4,053,284) 41,224,000 9.0% based on timing of projects. 316 Land Acquisition 470,543 239,060 357,326 (118,266j 352,277 25.1% Expenditures to acquire new land. 142,635 250,784 (1018,149) 244,128 30.7% Expenditures to acquire new land. Ongoing expenditure of Surplus Ongoing expenditure of Surplus Tourist Development funds on Tourist Development funds on Private Sector Tourism related Private Sector Tourism related 317 TDC Affordable Housing 29,187,133 0 1,607,846 (1.,607,846) 27,579,287 0.0% Affordable Housing projects. 0 26,507,105 (26,507,105) 1,072,182 Affordable Housing projects. Expenditure of Series 2025 Expenditure of Series 2025 Revenue Bond proceeds on various Revenue Bond proceeds on various 318 Series 2025 Revenue Bonds 40,075,238 1,000,000 8,825,229 (7,825,229) 32,250,009 0.0% capital infrastructure projects. 0 20,333,226 (20,333,226) 11,916,783 capital infrastructure projects. Total Capital Projects Funds 130,587,624 39,467,722 64,596,489 (25,128,767) 105,458,857 719.2'Yo 36,279,997 87,281,761 (51,001,764) 54,457,093 4.4% ENTERPRISE FUNDS Replacement of Tubby's Creek& Replacement of Tubby's Creek& 401 Card Sound 10,974,905 2,986,916 5,194,958 (2,208,042) 8,766,863 201,11% Mosquito Creek Bridges 2,900,000 3,825,331 (92.5,3311) 7,841,532 10.6% Mosquito Creek Bridges Increase in required grant match for Increase in required grant match for 403 Marathon Airport 5,226,299 2,158,388 2,441,631 (283,243) 4,943,056 5.4°°) on going projects. 2,196,008 2,485,901 (289,893) 4,653,163 5.9% on going projects. Increase in required grant match for Increase in required grant match for 404 Key West Airport 18,989,620 26,308,228 23,668,606 2,639,622 21,629,242 13.9% on going projects. 24,951,464 25,744,799 (7913,335) 20,835,907 17% on going projects. Timing difference of grant reimbursements.Construction of Construction of Concourse A 405 General Airport Revenue Bond 46,152,605 1 19,051,805 9,350,000 9,701,805 55,854,410 21.0% Concourse A Capital Project. 500,000 22,355,083 (21,855,083) 33,999,327 1 39.% Capital Project Increase in required grant match for Increase in required grant match for 406 PFC&Oper Restrictions 13,718,020 3,245,000 3,646,292 (401,292) 13,316,728 2.9% on going projects. 3,175,000 5,528,850 (2.,35.3,8.50) 10,962,878 ➢T7% on going projects. Increase in contractual services offset by increase in non-ad Increase in contractual services valorem special assessment fees. offset by increase in non-ad Additional capital investment at 414 MSD Solid Waste 24,525,511 35,751,503 35,670,964 80,539 24,606,050 0.3% valorem special assessment fees. 37,264,210 39,984,736 (2,720,526) 21,885,524 11.1% transfer stations. Total Enterprise Funds 119,586,960 89,501,840 79,972,451 9,529,389 129,116,349 8.0% 70,986,682 99,924,700 (28,938,018) 100,178,331 22.4%, INTERNAL SERVICE FUNDS Reduction in rates,claims Reduction in rates,claims 501 Worker's Comp 5,992,766 3,614,861 2,801,331 813,530 6,806,296 13.6% estimated to remain relatively flat. 3,649,837 3,208,622 441,215 7,247,511 6.5% estimated to remain relately flat. Increase in Employeer Contribution Group Insurance claims estimated 502 Group Insurance 22,069,307 27,082,093 25,392,198 1,689,895 23,759,202 7.7% Rate for FY2026. 27,207,193 26,648,904 558,289 24,317,491 2.3% to increase year-over-year. Expenditure estimates reflects a Expenditure estimates reflect an reduction in anticipated insurance increase in anticipated insurance 503 Risk Management 8,232,012 8,515,800 8,399,447 116,353 8,348,365 1.4% costs. 8,795,529 8,672,398 123,131 8,471,496 1.5% costs. Increase in anticipated operating Reduction in anticipated operating expenditures,internal billings 504 Fleet Management 2,558,075 5,435,569 5,149,714 285,955 2,843,930 11.2% expenditures. 5,704,724 5,571,972 132,752 2,976,682 4.7% increased to compensate. Total Internal Service Funds 38,852,160 44,648,323 41,742,690 2,905,633 41,757,793 7.5% 45,357,283 44,101,896 1,255,387 43,013,180 3.0% AGENCY TRUST FUND 610 LOSAP Fire&EMS 917,019 62,000 62,000 0 817,019 0.0% Actuarial based fund activity 62,000 62,000 0 0.0% Actuarial based fund activity Total Agency Trust Fund 817,019 62,000 62,000 0 817,019 0.0% 62,000 62,000 0 817,019 0.0% Grand Total 571,363,620 521,758,474 536,605,840 (14,84"7,366)1 556,516,254 2.6% 498,982,158 620,156,017 (11211,173,859) 435,342,395 21.8% 42 oo 14 �o ISO' IRT oo C4 00 � t- r- 1, 00, 00, O � f4 00 � kn el f=n tl- 00 m m O 00 C4 eq r4 qT en M 'V 'V CC Oq �z 00 W� W� C4 O e4 00 00 'IT C kn kf� 00 t- 00 00 en, m kn' t- en kn C� IV, oqo l, A-a 'Irl - - 9� A, 0 (z 11 00 t0l 41 441 p" OF" �J '0.0 4.0 a o Flo 40 �r o u a wrW' � V •> � � _ O Iq r J u ' C W bap r �> Q O ON " a/ W , o , /i rr irtrt�mmmmmmmrRrRr���r��rXrtmrrtRmrrtRrRrRrRmRmrrtrrtrrtrrt6f(Vie „ar rrr ur�lnr/ra[r` r,�"'00 •_ �L HOPE, Affill / j / : �, •�it,,,, ,/: N ;,,,,,; (%/// : �",;;ij: � r..,,.,,;;;;,; , 'o-��RfRfRf RfR�I�^I^I^I^I^I^II I�Ilfko lffdl(I�i��nlMfn�IllVmtli'-f Q r%�i,"� L Q '� Q� ��' '/, Qj Z mr, .iir,vi rr rri///rIl/ii,, ri ioiir,rirr� ✓/, :,,� / a „// �;//%, �"� •Sy/ �/,,'.. CL qJ Q i; ©„� asm 1,�/ r rr /011 V 1„r///, l�(p nro rfrrrrri«�rrtrrtrrtr�fP�rr�mrtrtr�r�r�rrtrtirrrtr�r�r�r�r��r��roo�u� +>%4-1 � Q PE pip 0 L � „j rrrj j 42, „�,rr Sri yr rr»ii»rrri„rvr � L d//j / V 0no iiii an E— j ii ��j i/ rr; ,rrrCL /rg — / ' ,rrrr ,rrrr, ii / Q LLJ L ,rrrr , rr„ ' (A�i/ ENE, �, rrr 4-0 W "' `" i LA rrr„ Q � a im rrr;, ,,,,� Z3 R; � i// L , ;;;r; (13 4-0 /ice r ,,�' � / � Q. .�.. �; Q,)riii„,„rr,, CL rrrr'" 4-0 0 0 m i i / / r / i / r � ,,,,rrr„r„r,,,,��r /rrrr Al Gr- �,roi 4-4 o a H L .N O = 0 a QJ cc: V a J L,i rrrrrr'�i'r r r rr.......................rrier! �'r rr rrr,r rririhirr Term rr urwu�r r«««««««a,�r� O `mil // j / // „ /i / j/ / FIE / n3 /% _ w pfi Ri (13 O ��,,,rrrr,' 47 / /` r �a p (D CL o ' 12 Igo ,r ,rrr# 'i •• , ia, j G 4 o3 + L 4J biA / GJ � �Vf > L Vr to Go m tw.cz t m m a c a� = O O E 0 z O N V QJ u Q �_ V 0 r�rr,,�r r e,��rrrrr rrrrr��reNN�'' ",�r'r vr�rrrnmiri rrnirG/ rr urirmrrrrrlrrr,rrrrrrrrr/rrrr' Monroe County Board of County Commissioners FY 2027 Proposed Fiscal Plan Position Summary FY 2024 FY 2025 FY 2026 FY 2026 FY 2027 FY 2027 Actual Actual Adopted Amended Proposed Variance BmOmCmCm BOCC Administrative 11.00 11.00 11.00 11.00 11.00 0.00 B.O.C.C.Total FTE 11.00 11.00 11.00 11.00 11.00 0.00 County Administrator Guardian Ad Litem 2.00 1.00 1.00 1.00 1.00 0.00 County Administrator 3.00 4.00 6.00 6.00 8.50 2.50 Office of Resiliency 2.00 2.00 2.00 2.00 - -2.00 Office of Legislative Affairs 1.00 1.00 1.00 1.00 1.00 0.00 Office of Strategic Planning 0.50 0.50 0.50 0.50 - -0.50 Office of Transit 1.00 1.00 - - - 0.00 Public Information Officer 1.00 1.00 1.00 1.00 1.00 0.00 Office of Administrative Code and Directives - - - - 1.00 1.00 Office of Management&Budget - - - - 5.00 5.00 Office of Purchasing&Administrative Oversight - - - - 6.00 6.00 Office of Housing&Real Estate - - 1.00 1.00 1.00 0.00 Extension Services 1.00 1.00 - - - 0.00 County Administrator Total FTE 11.50 11.50 12.50 12.50 24.50 12.00 Employee Services Loss Control 2.35 2.35 1.35 1.35 1.35 0.00 Personnel 4.97 4.97 4.97 4.97 4.97 0.00 Worker's Comp 1.28 1.28 1.28 1.28 1.28 0.00 Group Insurance 3.43 3.43 4.43 4.43 4.43 0.00 Employee Services Total FTE 12.02 12.02 12.02 12.02 12.02 0.00 Emergency Management Office of Emergency Management 4.27 4.27 - - - 0.00 Emergency Management Total FTE 4.27 4.27 - - - 0.00 Veterans Affairs Veteran Affairs 8.00 8.00 - - - 0.00 Veterans Affairs Total FTE 8.00 8.00 - - - 0.00 Airport Services Key West Airport 20.00 22.00 35.95 35.95 37.95 2.00 Marathon Airport 4.00 4.00 4.00 4.00 4.00 0.00 Airport Services Total FTE 24.00 26.00 39.95 39.95 41.95 2.00 Fiscal Year 2027 Summary Reports 45 Monroe County Board of County Commissioners FY 2027 Proposed Fiscal Plan Position Summary FY 2024 FY 2025 FY 2026 FY 2026 FY 2027 FY 2027 Actual Actual Adopted Amended Proposed Variance Emergency Services Emergency Medical Air Transport BOCC 21.00 21.00 20.00 20.00 21.00 1.00 Fire&Rescue Central 99.00 123.00 123.00 123.00 138.00 15.00 Fire&Rescue Coordinator 14.02 16.02 12.02 12.02 12.02 0.00 Office of Emergency Management - - 2.37 2.37 2.37 0.00 Fire Marshal 6.00 6.00 5.00 5.00 5.00 0.00 Fire&Rescue Key West Airport 14.00 14.00 14.00 14.00 14.00 0.00 Emergency Services Total FTE 154.02 180.02 176.39 176.39 192.39 16.00 Budget & Finance Office of Management&Budget 5.75 5.75 5.00 5.00 - -5.00 Grants Management 1.75 0.75 - - - 0.00 Office of Purchasing&Administrative Oversight 2.50 2.50 6.00 6.00 - -6.00 Budget&Finance Total FTE 10.00 9.00 11.00 11.00 - -11.00 Information Technology Information Technology 13.00 13.00 12.00 12.00 12.00 0.00 Information Technology Total FTE 13.00 13.00 12.00 12.00 12.00 0.00 County Attorney r County Attorney-Risk Mgmt. 2.19 2.19 2.79 2.79 2.79 0.00 County Attorney 12.36 12.36 14.61 14.61 14.16 -0.45 County Attorney Total FTE 14.55 14.55 17.40 17.40 16.95 -0.45 Social Services Welfare Services 5.84 6.84 - - - 0.00 Social Service Transportation 7.75 7.75 - - - 0.00 Bayshore Manor 1.00 - - - - 0.00 Social Services Total FTE 14.59 14.59 - - - 0.00 Library Services Libraries 45.25 45.25 41.25 41.25 41.25 0.00 Library Services Total FTE 45.25 45.25 41.25 41.25 41.25 0.00 Building Department Building Department 46.31 42.31 37.64 37.64 33.64 -4.00 Building Department Total FTE 46.31 42.31 37.64 37.64 33.64 -4.00 Fiscal Year 2027 Summary Reports 46 Monroe County Board of County Commissioners FY 2027 Proposed Fiscal Plan Position Summary FY 2024 FY 2025 FY 2026 FY 2026 FY 2027 FY 2027 Actual Actual Adopted Amended Proposed Variance Planning & Environmental Resources Planning Department 24.55 22.88 17.68 17.68 17.68 0.00 Environmental Resources 11.33 8.33 6.33 6.33 6.33 0.00 Marine Resources 1.00 1.00 2.00 2.00 2.00 0.00 Planning&Environmental Resources Total FTE 36.88 32.21 26.01 26.01 26.01 0.00 Code Compliance Code Compliance 19.00 16.00 13.33 13.33 14.33 1.00 Code Compliance Total FTE 19.00 16.00 13.33 13.33 14.33 1.00 Project Management Facilities Development 16.27 17.47 11.95 11.95 - -11.95 Project Management Total FTE 16.27 17.47 11.95 11.95 - -11.95 Engineering Services/Roads Office of Resiliency - - - - 2.00 2.00 County Engineering General 1.10 1.20 1.10 1.10 1.10 0.00 Road Department 36.28 35.28 34.28 34.28 34.28 0.00 Card Sound Road 1.00 1.00 1.00 1.00 1.00 0.00 Engineering Services/Roads Total FTE 38.38 37.48 36.38 36.38 38.38 2.00 Solid Waste Solid Waste 17.10 17.10 17.25 17.25 17.45 0.20 Solid Waste Total FTE 17.10 17.10 17.25 17.25 17.45 0.20 Elected Officials Clerk of Courts 101.00 101.00 101.00 101.00 101.00 0.00 Monroe County Sheriff 492.50 492.50 492.50 492.50 491.50 -1.00 Tax Collector 61.00 61.00 61.00 61.00 61.00 0.00 Property Appraiser 42.00 41.00 41.00 41.00 43.00 2.00 Supervisor of Elections 12.00 12.00 11.00 11.00 12.00 1.00 Public Defender 2.00 2.00 2.00 2.00 2.00 0.00 Judicial Administration 29.00 28.00 27.00 27.00 27.00 0.00 Elected Officials Total FTE 739.50 737.50 735.50 735.50 737.50 2.00 Tourist Development Council TDC District 4 Third Cent 14.00 14.00 - - - 0.00 TDC District 5 Third Cent 3.75 3.75 3.75 3.75 5.85 2.10 TDC Two Penny Generic 0.50 0.50 0.50 0.50 0.75 0.25 TDC District 1 Third Penny 2.00 2.00 2.00 2.00 - -2.00 TDC District 2 Third Cent 1.00 1.00 1.00 1.00 7.03 6.03 Tourist Development Council Total FTE 21.25 21.25 7.25 7.25 13.63 6.38 Fiscal Year 2027 Summary Reports 47 Monroe County Board of County Commissioners FY 2027 Proposed Fiscal Plan Position Summary FY 2024 FY 2025 FY 2026 FY 2026 FY 2027 FY 2027 Actual Actual Adopted Amended Proposed Variance Medical Examiner Medical Examiner 2.00 2.00 2.00 2.00 2.00 0.00 Medical Examiner Total FTE 2.00 2.00 2.00 2.00 2.00 0.00 Fleet Management Fleet Management 22.05 21.05 18.05 18.05 18.05 0.00 Fleet Management Total FTE 22.05 21.05 18.05 18.05 18.05 0.00 Facilities Maintenance Facilities Development - - - - 11.95 11.95 Facilities Maintenance 54.15 55.15 51.15 51.15 51.15 0.00 Correction Facilities - - - - 11.00 11.00 Facilities Maintenance Total FTE 54.15 55.15 51.15 51.15 74.10 22.95 Corrections Facilities Correction Facilities 12.00 12.00 11.00 11.00 - -11.00 Corrections Facilities Total FTE 12.00 12.00 11.00 11.00 - -11.00 Parks & Recreation Parks&Recreation 16.78 16.78 15.78 15.78 9.66 -6.13 Parks&Recreation Total FTE 16.78 16.78 15.78 15.78 9.66 -6.13 Community Services Welfare Services - - 4.75 4.75 4.74 -0.01 Social Service Transportation - - 6.50 6.50 1.52 -4.99 Veteran Affairs - - 7.00 7.00 7.00 0.00 Community Services Total FTE - - 18.25 18.25 13.25 -5.00 County Total FTE 1,363.87 1,377.50 1,335.06 1,335.06 1,350.06 15.00 Fiscal Year 2027 Summary Reports 48 FULL TIME EQUIVALENT(FTE)CHANGES BY DEPARTMENT Airport Services Key West International Airport 1.00 New FTE Airport-Manager,Airport Security Key West International Airport 1.00 New FTE Airport-Asst Coordinator,Airport Maint. 2.00 Building Department Building -1.00 Workforce Reduction-Coordinator,Permit&Records Building -1.00 Workforce Reduction-Permit Technician II Building -1.00 Workforce Reduction-Senior Coordinator Permitting Building -1.00 Workforce Reduction-Permit Technician I -4.00 Code Compliance Inspector Code Compliance 1.00 FTE transferred from Community Services(former Transportation Driver) 1.00 Community Services Social Services Transportation -1.00 FTE transferred to Code Compliance(former Transportation Driver) Social Services Transportation -1.00 FTE transferred to County Administrator(former Transportation Driver) Social Services Transportation -1.00 FTE transferred to County Administrator(former Transportation Driver) Social Services Transportation -1.00 FTE transferred to County Administrator(former Transportation Driver) Social Services Transportation -1.00 FTE transferred to County Administrator(former Transportation Driver) -5.00 County Administrator County Administrator -1.00 FTE transferred to Trauma Star Air Ambulance County Administrator -1.00 FTE transferred from County Administrator to Office of Administrative Code&Directives Office of Administrative Code and Directives 1.00 FTE transferred from County Administrator to Office of Administrative Code&Directives County Administrator 1.00 FTE Transferred from Community Services(former Transportation Driver)-Reserve County Administrator 1.00 FTE Transferred from Community Services(former Transportation Driver)-Reserve County Administrator 1.00 FTE Transferred from Community Services(former Transportation Driver)-Reserve County Administrator 1.00 FTE Transferred from Community Services(former Transportation Driver)-Reserve 3.00 County Attorney County Attorney -0.20 As a result of FTE splits/reallocations:moved to Solid Waste County Attorney -0.25 As a result of FTE splits/reallocations:moved to TDC -0.45 Emergency Services Emergency Medical Air Transportation 1.00 FTE transferred from County Administrator Fire Rescue Central 1.00 New FTE to Reduce Overtime Expenditures Fire Rescue Central 1.00 New FTE to Reduce Overtime Expenditures Fire Rescue Central 1.00 New FTE to Reduce Overtime Expenditures Fire Rescue Central 1.00 New FTE to Reduce Overtime Expenditures Fire Rescue Central 1.00 New FTE to Reduce Overtime Expenditures Fire Rescue Central 1.00 New FTE to Reduce Overtime Expenditures Fire Rescue Central 1.00 New FTE to Reduce Overtime Expenditures Fire Rescue Central 1.00 New FTE to Reduce Overtime Expenditures Fire Rescue Central 1.00 New FTE to Reduce Overtime Expenditures Fire Rescue Central 1.00 New FTE to Reduce Overtime Expenditures Fire Rescue Central 1.00 New FTE to Reduce Overtime Expenditures Fire Rescue Central 1.00 New FTE to Reduce Overtime Expenditures Fire Rescue Central 1.00 New FTE to Reduce Overtime Expenditures Fire Rescue Central 1.00 New FTE to Reduce Overtime Expenditures Fire Rescue Central 1.00 New FTE to Reduce Overtime Expenditures 16.00 Parks&Recreation Uninc.Parks and Beaches -6.13 FTE's transferred to Tourist Development Council(funding change) -6.13 Solid Waste Solid Waste 0.20 As a result of FTE splits/reallocations:moved from County Attorney 0.20 Tourist Development Council TDC Distrct 2 Third Cent 6.38 FTE transferred from Uninc.Parks and Beaches(funding change) 6.38 Total Net Change in BOCC FTEs 13.00 Total 13.00 FY2026 Adopted BOCC FTE Count 605.56 FY2027 Proposed BOCC FTE Count 618.56 49 POSITION SUMMARY FY2027 Total Positions - 1,350.06 FTE's 7% 1% 3% lull'I I''��'�CI I II��rl,,..,�� ,�. . ,��������.� 2% II IIIIIIIIIIIIIII BOCC 45% IIIIIIIIIIIIII Tourist Development Council 2% �`��11111111 I�iiiii�� 1 � IIIImi 0 Sheriff 36/ I 0 IIIIIIIIIIIII Tax Collector 4/0 IIIIIIIIIIIIIIIIIIIII Judicial v State Attorney,.Public Defender 20" iuu�u �lu I u III�J�JUJJI Property Appraiser 3% 36 ""' IIIIIIIIIIIII'Clerk of the Courts 7% 0 IIIIIIIIIIIII Supervisor of Elections 1% 2% FY2027 BOCC Positions by Department - 618.56 FTE's IIIIIIIIIIIIIII BOCC Admin 2% IN County Administrator 2% IIIIIIIIIIIIIIIIIIIII Employee Services 2% IIIIIIIIIIIIII 2% IN 2% 0o� IN Community Services 3% 3%-,"' 3 IIIIIIIIIIIIIIIIIIIII Airport Services 7% 0 3% 6� o IIIIIIIIIIIIIIIIIIIII Emergency Services 29% ��� IIIIIIIIIIIIIIIIIIIII Guardian Ad Litem 0% II(IIIIIIIIIIIIII Budget&Finance 2% IIIIIIIIIIIIII Information Technology 2% IIIIII County Attorney 3% IIIIIIIIIIIIII Library Services 7% Iiiil� Building Department 7% IIiii"Planning&Environmental Resources 4% III Code Compliance 2% IIiii Project Management 2% IF��Facilities Maintenance 9% IIIIIIIIIIIIIIIIIIIII 0% IIIIIIIIIIIIIIIIIIIII 0% Corrections 2% Parks&Rec 3% Engineering Services/Roads 6% Solid Waste 3% Medical Examiner 0% Fleet Management 3% 50 Monroe County Board of County Commissioners FY 2027 Proposed Fiscal Plan Revenue Summary FY 2024 FY 2025 FY 2026 FY 2026 FY 2027 FY 2027 Revenue Source Actual Actual Adopted Amended Proposed Change Taxes Ad Valorem Taxes 1355916,911 14876537432 1677225,277 16772257277 17970647077 7.1 % Sales&Use Taxes 1057055,552 104,7637052 987400,000 98,400,000 104,825,000 6.5 % Local Communications Service Tax 543,071 5337325 5005000 5007000 5007000 0 % Local Business Tax 569,773 5407393 5007000 5007000 525,000 5.0 % Total Taxes 242,085,307 254,490,201 266,625,277 266,625,277 284,914,077 6.9% Licenses And Permits Building Permits 67845,705 677427737 6,070,000 67070,000 5,6107000 (7.6)% Franchise Fees 8877626 9967098 9505000 9507000 9507000 0 % Impact Fees 1301826 1097038 68700 681700 897460 30.2 % Special Assessments 1,9361252 278937854 259891513 229891513 279557483 (1.1)% Total Licenses And Permits 978007409 1077417727 1070787213 1070787213 976047943 (4.7)% Intergovernmental Revenue Federal Grants 3878427469 447987,668 - - - 0 % Fed Pmts In Lieu Of Taxes 177157281 1,758,811 11500,000 175007000 176007000 6.7 % State Grants 22 7413,348 30,730,799 - - - 0 % State Shared Revenues 2479857192 25,618,641 23,840,054 23,8405054 24,804,607 4.0 % Other Misc Revenues 223,297 1,9577956 - - - 0 % Total Intergovernmental Revenue 88,1797588 10570537876 257340,054 25,3407054 2694047607 4.2% Charges For Services General Government 43,247,608 43,212,139 447569,215 44,569,215 45,760,783 2.7 % Public Safety 1678387307 15,660,922 15,970,171 157970,171 16,312,791 2.1 % Physical Environment 2674357590 317546,775 3214481106 327448,106 35,339,210 8.9 % Transportation 257589,282 307738,474 2515831700 257583700 30,061,500 17.5% Human Services 17,621 19,855 201000 201000 207000 0 % Culture/recreation 9051553 8867871 8051000 8057000 8057000 0 % Court-related Revenues 173137883 173047253 15165,000 171657000 170707000 (8.2)% Otr Charges For Svices 28,727 21,323 15,500 15,500 157000 (3.2)% Other Misc Revenues 1047443 2507783 150,000 1507000 2007000 33.3 % Total Charges For Services 114,481,012 12396419396 1201726,692 1203726,692 12995849284 7.3% Fines And Forfeits Court Cases 1,113,006 172587895 930,000 930,000 930,000 0 % Library Fines 17619 27321 1,500 17500 17500 0 % Violation-Icl Ordin 176647792 179707319 115025500 175027500 175027500 0 % Other Fines And/or Forfeits 71592 33,030 - - - 0 % Total Fines And Forfeits 277877009 372647566 274347000 274347000 274349000 0% Misc. Revenues Interest Earnings 2678631308 2278935633 1014091500 1074095500 11,800,000 13.4 % Rent/royalties 3011809 2947883 5505000 550,000 1007000 (81.8)% Sale/comp-loss Of Assets 35,667 67,021 - - - 0 % Contrib From Priv Sources 4827849 275617965 - - - 0 % Pension Fund Contributions 24,000 157668 27,000 277000 407000 48.1 % Other Misc Revenues 97047,775 12,075,101 41453,878 47453,878 379857000 (10.5)% Total Misc. Revenues 36,7559409 379908,271 15,4409378 15,4409378 1599257000 3.1 % Fiscal Year 2027 Summary Reports 51 Monroe County Board of County Commissioners FY 2027 Proposed Fiscal Plan Revenue Summary FY 2024 FY 2025 FY 2026 FY 2026 FY 2027 FY 2027 Revenue Source Actual Actual Adopted Amended Proposed Change Other Sources Interfund Transfer 33,0591392 10678537457 387253,524 385253,524 273028,648 (29.3)% Debt Proceeds - 53,116,819 - - - 0 % Transfer in Excess Fees 3,450,158 970477088 836305000 876305000 878007000 2.0 % Other Non-revenues - 26,910 1845539,736 184,5395736 191,059,540 3.5 % Total Other Sources 3635097550 16990443274 231,423,260 2313423,260 226,8883188 (2.0)% County Total Revenue 530,598,283 704,144,310 672,067,874 672,067,874 695,755,099 3.5% Fiscal Year 2027 Summary Reports 52 Monroe County Board of County Commissioners FY 2027 Proposed Fiscal Plan FY 2024 FY 2025 FY 2026 FY 2026 FY 2027 FY 2027 Actual Actual Adopted Amended Proposed Change B.O.C.C. BOCC Administrative 2,196,871 2,503,447 2,593,943 2,593,943 2,643,848 2.00% Housing Assistance 172547934 350743960 279265836 27926,836 11715,000 (41.00)% Other Non-Profit Funding (Not HSAB) 159,496 1263516 487453 487453 45,504 (6.00)% Human Service Advisory Board Funding 2,190,756 21198,226 1,101,613 1,101,613 - (100.00)% BOCC Miscellaneous 5,994,808 8,470,413 5,124,467 5,124,467 4,575,973 (11.00)% Reserves - - 29,196,776 29,196,776 30712,000 5.00% Budgeted Transfers 33,428,556 105,938,412 46,113,524 46,113,524 271413,645 (41.00)% Debt Service 23,010,468 23,561,709 23,492,793 23,492,793 18,091,259 (23.00)% Quasi-external Services 1777306 150,106 2007000 2007000 200,000 -% Total Budgel 68,413,194 146,023,788 110,798,405 110,798,405 85,3973229 (23.00)% County Administrator Guardian Ad Litem 235,367 270,650 333,061 333,061 263,708 (21.00)% County Administrator 1,025,882 119077118 1,633,975 1,633,975 11858,550 14.00% Office of Legislative Affairs 681,351 691,362 697,812 6973812 706,875 1.00% Office of Transit 489,012 992,470 - - - -% Public Information Officer 247401 29,482 195,683 195,683 187,688 (4.00)% Office of Administrative Code and - - - - 202,663 -% Office of Management& Budget 87301,217 417533320 9611705 961,705 8607365 (11.00)% Office of Purchasing &Administrative 597,705 758,715 1,043,248 1,043,248 1,006,919 (3.00)% Office of Housing& Real Estate - 15170 4767216 476,216 8153258 71.00% Extension Services 269575 284,131 1717046 171,046 1723334 1.00% Total Budgel 11,6247511 91688,417 57512,746 5,512,746 6,074,360 10.00% Employee Services Loss Control 170877615 925,452 4427232 442,232 443,180 -% Personnel 893,786 851,490 935,905 935,905 991,047 6.00% Worker's Comp 27138,289 175745600 475395431 47539,431 45810,135 6.00% Group Insurance 22,003,472 23,183,227 38,815,020 38,815,020 36,665,334 (6.00)% Total Budgel 26,1233163 2635343769 44,7323588 44,7323588 4299093696 (4.00)% Airport Services Key West Airport 60,071,425 841411,541 49,572,338 49,572,338 48,900,074 (1.00)% Marathon Airport 16,338,265 32,1717793 5,276,219 5,276,219 3,300,766 (37.00)% Passenger Facility Charge 11750 - - - 77000,000 -% Key West Airport Debt Service- Interest& 271725291 2,531,820 3,180,975 3,180,975 2,928,850 (8.00)% Total Budgel 781593,730 11%1151154 58,0295532 58102%532 6291293690 7.00% Fiscal Year 2027 Summary Reports 53 Monroe County Board of County Commissioners FY 2027 Proposed Fiscal Plan FY 2024 FY 2025 FY 2026 FY 2026 FY 2027 FY 2027 Actual Actual Adopted Amended Proposed Change Emergency Services Emergency Medical Air Transport 10,265,176 12,642,479 10,788,448 10,788,448 121214,922 13.00% Fire&Rescue Central 17,157,171 1817271551 20,557,162 205573162 2415367526 19.00% Fire&Rescue Coordinator 27351,019 256135695 2,7415154 27741,154 256953395 (2.00)% Office of Emergency Management 2,243,054 21155,426 787,208 787,208 723,098 (8.00)% Fire Marshal 828,351 9421286 8845447 884,447 1,041,443 18.00% LOSAP 58,920 387835 631000 63,000 65,000 3.00% Impact Fees Fire& EMS - - 196,190 196,190 215,074 10.00% Fire& Rescue Key West Airport 2,2245466 2,589,260 2,867,713 2,867,713 3,399,677 19.00% Total Budgel 35,128,157 3957093531 38,8853322 383885,322 4438913135 15.00% Budget & Finance Grants Management 24,825 11,539 - - - -% Total Budgel 243825 113539 - - - -% Information Technology Information Technology 37656774 31443,805 31793,120 377937120 317227118 (2.00)% Total Budgel 316567774 3,4437805 3,7939120 3,793,120 3,722,118 (2.00)% County Attorney r County Attorney- Risk Mgmt. 773921141 654431379 8,9585146 8,958,146 914733135 6.00% County Attorney 3,076,601 31677,698 3,989,311 3,989,311 31795,687 (5.00)% Total Budgel 1054683742 1051213077 12,947,457 12,947,457 13,2683822 2.00% Library Services Libraries 57917,610 651147547 61583,828 67583,828 61385,433 (3.00)% Total Budgel 5,917,610 6,1149547 6,5839828 61583,828 6,3851433 (3.00)% Building Department Building Department 6,043,394 59892,513 6,375,648 6,375,648 59953,455 (7.00)% Building Refunds 120,546 121,583 80,000 80,000 125,000 56.00% Total Budgel 651639939 61014,096 614559648 6,455,648 6,078,455 (6.00)% Planning & Environmental Resources Planning Department 3,374,334 3,752,963 3,415,345 3,415,345 2,936,674 (14.00)% Planning Commission 877041 1007112 105,654 105,654 1053477 -% Environmental Resources 6,598,436 1,930,568 2,542,774 2,542,774 2,636,606 4.00% Marine Resources 278985801 218373691 3,3993493 31399,493 815,261 (76.00)% Planning Refunds 19,811 277790 25,000 25,000 40,000 60.00% Total Budgel 121978,423 81649,124 %4881266 9,488,266 6,534,018 (31.00)% Code Compliance Code Compliance 27055,430 158867773 210395667 2,039,667 21124,622 4.00% Total Budgel 210557430 1,886,773 2,0399667 210397667 2,1247622 4.00% Fiscal Year 2027 Summary Reports 54 Monroe County Board of County Commissioners FY 2027 Proposed Fiscal Plan FY 2024 FY 2025 FY 2026 FY 2026 FY 2027 FY 2027 Actual Actual Adopted Amended Proposed Change Engineering Services/Roads Office of Resiliency 4,378,642 23724,279 1,907,851 1,907,851 1,339,012 (30.00)% County Engineering General 172,312 1651266 2025416 202,416 2091370 3.00% Road Department 123210,630 18,2633870 13,292,927 13,292,927 115207792 (13.00)% Card Sound Road 852,435 3,807,107 627,730 627,730 577,215 (8.00)% Transportation Capital Projects 4,678,752 11,111,52E 6,680,065 6,680,065 12,310,486 84.00% Impact Fees Roadways - - 607,060 607,060 622,544 3.00 Total Budges 2292929772 365072,047 2393189049 239318,049 2695793419 14.00% Solid Waste Impact Fees Solid Waste - - 1445183 144,183 155,183 8.00% Solid Waste 24,910,700 31,587,947 36,838,187 36,838,187 40,354,248 10.00% Total Budgel 24,9103700 31,587,947 36,9825370 36,9823370 4095093431 10.00% Elected Officials Clerk of Courts 8,959,815 10,046,016 10,370,763 10,370,763 11,369,918 10.00% Communications 17089,912 21223750 900,000 900,000 900,000 -% Monroe County Sheriff 78,904,049 83,038,256 92,972,384 92,972,384 98,498,314 6.00% LEEA 75,000 757000 751000 75,000 757000 -% Law Enforcement Trust 95,826 15746,827 2,8651748 27865,748 332861125 15.00% Tax Collector 97542,466 10,3213322 11,552,674 11,552,674 12,1623450 5.00% Property Appraiser 6,002,003 6,6673497 75160,759 75160,759 7,314,191 2.00% Supervisor of Elections 3,035,111 2,945,663 3,468,056 3,468,056 3,191,561 (8.00)% State Attorney 559,314 633,141 1,040,117 1,040,117 1,154,095 11.00 % Public Defender 496,919 406,447 636,636 636,636 690,532 8.00% Judicial Administration 2,532,570 2,5193962 2,970,013 2,970,013 3,032,731 2.00% Total Budgel 111,292,984 1209623,882 134,0129150 1347012,150 141,674,917 6.00% Tourist Development Council TDC District 4 Third Cent 1,819,282 3,142,744 4,354,664 4,354,664 14,852,727 241.00% TDC District 5 Third Cent 371985822 51551,757 75290,159 75290,159 73776,526 7.00% TDC Two Penny Events 8,238,944 715593125 9,498,791 9,498,791 13,418,545 41.00% TDC Special Projects 171813067 672,670 670,067 670,067 - (100.00)% TDC Two Penny Generic 28,652,788 15,966,257 29,992,810 29,992,810 32,979,559 10.00% TDC District 1 Third Penny 8,931,002 12,079,915 23,734,572 23,734,572 28,488,358 20.00% TDC District 2 Third Cent 17309,008 1,873,641 3,349,290 37349,290 31817,316 14.00% TDC District 3 Third Cent 27401,985 511057611 75230,841 77230,841 11,2887737 56.00% Total Budgel 551732,898 5159513720 86,1215194 861121,194 112,6211768 31.00% Medical Examiner Medical Examiner 755,118 791,049 990,522 990,522 992,811 -% Total Budgel 7559118 791,049 990,522 990,522 9929811 -% Fiscal Year 2027 Summary Reports 55 Monroe County Board of County Commissioners FY 2027 Proposed Fiscal Plan FY 2024 FY 2025 FY 2026 FY 2026 FY 2027 FY 2027 Actual Actual Adopted Amended Proposed Change Fleet Management Fleet Management 4,728,961 43491,014 4,620,275 4,620,275 5,014,235 9.00% Total Budgel 4,728,961 4,491,014 4,620,275 4,620,275 5,014,235 9.00% Facilities Maintenance Facilities Development 25,934,623 44,534,277 58,529,120 58,529,120 59,520,102 2.00% Facilities Maintenance 11,989,722 131131,403 14,036,101 14,036,101 1413137279 2.00% Correction Facilities 37426,814 41429,621 415435022 475437022 51252,459 16.00% Total Budgel 41,351,160 629095,301 77,1089243 77,108,243 79,085,840 3.00% Parks & Recreation Parks&Recreation 478425954 454545274 512525483 55252,483 41785,252 (9.00)% Total Budgel 4,842,954 41454,274 5,2529483 5,252,483 4,785,252 (9.00)% Community Services Welfare Services 47485,461 454673201 1,987,243 1,987,243 2,631,403 32.00% Social Service Transportation 17289,222 152437544 113125136 173127136 11208,830 (8.00)% Veteran Affairs 17067,659 11071578 17096,630 1,096,630 11135,615 4.00% Total Budgel 6,842,342 69782,323 4,3961009 4,396,009 4,975,848 13.00% County Total Budget 533,898,386 696,162,176 672,067,874 672,067,874 695,755,099 4.00% Fiscal Year 2027 Summary Reports 56 Monroe County Board of County Commissioners FY 2027 Proposed Fiscal Plan by Division FY 2024 FY 2025 FY 2026 FY 2026 FY 2027 FY 2027 Actual Actual Adopted Amended Proposed Change B.O.C.C. Personnel Expenditures 1,404,614 15462,404 15272,993 1,272,993 1,273,637 -% Operating Expenditures 66,985,786 14495613384 109,500,412 109,500,412 841098,592 (23.00)% Capital Outlay Expenditures 22794 - 251000 251000 257000 -% Total Budgel 68,4133194 146,023,788 110,798,405 110,798,405 85,3973229 (23.00)% County Administrator Personnel Expenditures 3,226,080 31671722 47072,369 4,072,369 4,488,291 10.00% Operating Expenditures 61915,613 65007,335 1,4345877 1,434,877 11581,981 10.00% Capital Outlay Expenditures 1,482,817 9,360 5,500 5500 4,088 (26.00)% Total Budgel 11,6249511 9,688,417 5,5129746 595129746 6,074,360 10.00% Employee Services Personnel Expenditures 2,0815763 211343983 25193,321 25193,321 21362,436 8.00% Operating Expenditures 23,991,165 241381,047 42,502,267 42,502,267 405477260 (5.00)% Capital Outlay Expenditures 50,235 18,739 371000 37,000 - (100.00)% Total Budgel 261123,163 265534,769 44,7325588 44,732,588 42,9091696 (4.00)% Airport Services Personnel Expenditures 37913,061 456913215 6,1435692 6,1431692 61036,026 (2.00)% Operating Expenditures 73,602,343 114,111,95� 37,365,826 37,365,826 35,827,125 (4.00)% Capital Outlay Expenditures 1,078,326 3117987 14,520,014 14,520,014 201266539 40.00% Total Budgel 7835933730 119,115,154 5850295532 5830293532 62,1293690 7.00% Emergency Services Personnel Expenditures 23,804,762 2610507485 27,454,276 2714547276 3118027437 16.00% Operating Expenditures 10;821)299 12,6607982 10,770,726 1077707726 1117797948 9.00% Capital Outlay Expenditures 502,096 998,064 660,320 660,320 11308,750 98.00% Total Budgel 353128,157 395709,531 3858855322 383885,322 445891,135 15.00% Budget & Finance Personnel Expenditures 23,450 10,977 - - - -% Operating Expenditures 1,375 562 - - - -% Total Budgel 24,825 11,539 - - - -% Information Technology Personnel Expenditures 11830,956 1,937,927 2,0225840 21022,840 25061,063 2.00% Operating Expenditures 1,597,124 15441,124 1,395,280 1,395,280 1,331,055 (5.00)% Capital Outlay Expenditures 228,694 647753 375,000 375,000 3303000 (12.00)% Total Budgel 3,656,774 3,443,805 3,7939120 3,7937120 3,722,118 (2.00)% County Attorney r Personnel Expenditures 27706,658 31145,257 3,392,894 3,392,894 3524,029 4.00% Operating Expenditures 777087380 61 795,172 97487,378 9,487,378 9,677,608 2.00% Capital Outlay Expenditures 537704 180,648 671185 67,185 67,185 -% Total Budgel 103468,742 105121,077 1259475457 12,947,457 135268,822 2.00% Fiscal Year 2027 Summary Reports 57 Monroe County Board of County Commissioners FY 2027 Proposed Fiscal Plan by Division FY 2024 FY 2025 FY 2026 FY 2026 FY 2027 FY 2027 Actual Actual Adopted Amended Proposed Change Library Services Personnel Expenditures 4,093,679 4,356,673 45228,621 4,228,621 4,328,925 2.00% Operating Expenditures 151195027 151383716 152019634 15201,634 13053,593 (12.00)% Capital Outlay Expenditures 704,903 6193158 1,1533573 1,153,573 110023915 (13.00)% Total Budgel 51917,610 611141547 6,5839828 61583,828 613857433 (3.00)% Building Department Personnel Expenditures 5,101,869 510457115 57080744 57080744 416611786 (8.00)% Operating Expenditures 936,785 926,917 173465604 11346,604 15392,169 3.00% Capital Outlay Expenditures 125,285 42,063 285300 285300 24,500 (13.00)% Total Budgel 611639939 6,0147096 6,4559648 614559648 6,0787455 (6.00)% Planning & Environmental Resources Personnel Expenditures 4,374,058 4,3983162 3,882,728 3,882,728 31926,167 1.00% Operating Expenditures 4,346,402 41239,090 5,413,410 5,413,410 21529,222 (53.00)% Capital Outlay Expenditures 472573963 11,873 192,128 1923128 78,629 (59.00)% Total Budgel 121978,423 81649,124 91488,266 9,488,266 6,534,018 (31.00)% Code Compliance Personnel Expenditures 17571,322 116883822 177075221 1,707,221 15853,798 9.00% Operating Expenditures 451,554 196,700 3325446 332,446 270,824 (19.00)% Capital Outlay Expenditures 321554 13251 - - - -% Total Budgel 21055,430 118867773 2,0399667 210399667 21124,622 4.00% Engineering Services/Roads Personnel Expenditures 4,361,781 417987119 41732,087 47732,087 41789790 1.00% Operating Expenditures 17,047,125 30,557,904 117114564E 11,114,64E 11,510,279 4.00 % Capital Outlay Expenditures 883,866 716,024 774715316 7,471,316 10,2797350 38.00% Total Budgel 2292921772 3650723047 23,3185049 231318,049 2695793419 14.00% Solid Waste Personnel Expenditures 1,672,376 1,730,579 15857,719 1,857,719 1,921,113 3.00% Operating Expenditures 23,123,612 291573,341 32,027,468 32,027,468 33,472,888 5.00% Capital Outlay Expenditures 1141712 284,028 3,097,183 3,097,183 51115,430 65.00% Total Budgel 24,910,700 3155873947 36,9825370 361982,370 40,5093431 10.00% Elected Officials Personnel Expenditures 11,117,94, 11,757,576 13,096,532 13,096,532 13,110,291 -% Operating Expenditures 91,119,412 98,7583519 110,326,355 1107326,355 11659767208 6.00 % Capital Outlay Expenditures 955812 617771 218,500 218,500 218,500 -% Interfund Transfers 879595815 1010463016 10,370,763 10,370,763 11,369,918 10.00% Total Budgel 111,292,984 120,6239882 1349012,150 134,012,150 141,674,917 6.00% Fiscal Year 2027 Summary Reports 58 Monroe County Board of County Commissioners FY 2027 Proposed Fiscal Plan by Division FY 2024 FY 2025 FY 2026 FY 2026 FY 2027 FY 2027 Actual Actual Adopted Amended Proposed Change Tourist Development Council Personnel Expenditures 767,191 806,005 843,692 843,692 19467,127 74.00% Operating Expenditures 54,945,499 51,1083769 85,257,502 85,2575502 111,104,641 30.00% Capital Outlay Expenditures 20,208 367946 201000 201000 507000 150.00% Total Budgel 55,7323898 51,9513720 86,121,194 86,1213194 112,621,768 31.00% Medical Examiner Personnel Expenditures 663,432 710,181 766,199 766,199 798,038 4.00% Operating Expenditures 857135 807868 2215323 2211323 1941773 (12.00)% Capital Outlay Expenditures 6,551 - 3,000 3,000 - (100.00)% Total Budgel 7559118 791,049 9909522 990,522 992,811 -% Fleet Management Personnel Expenditures 276805991 216263159 254623826 23462,826 215523163 4.00% Operating Expenditures 2,047,970 11810,062 211575449 23157,449 2,212,072 3.00% Capital Outlay Expenditures - 547793 - - 250,000 -% Total Budgel 437287961 41491,014 41620,275 4,620,275 5,014,235 9.00% Facilities Maintenance Personnel Expenditures 87369,979 816493981 873325177 8,3325177 81816,414 6.00% Operating Expenditures 15,469,698 16,888,969 15,925,529 15,925,529 15,908,806 -% Capital Outlay Expenditures 173511,483 361556,350 52,850,537 52,850,537 54,360,620 3.00% Total Budgel 4133513160 6210953301 77,1085243 77,1083243 7%0853840 3.00% Parks & Recreation Personnel Expenditures 1,961,099 11835,105 11724,258 12724,258 11257563 (27.00)% Operating Expenditures 274717217 215121325 3,307,135 37307,135 31527,689 7.00 % Capital Outlay Expenditures 410;639 106,843 221,090 221,090 - (100.00)% Total Budgel 418427954 4,4547274 5,2529483 512527483 4,7857252 (9.00)% Community Services Personnel Expenditures 3,573,388 31707,531 25189,157 2,189,157 1,865,519 (15.00)% Operating Expenditures 3,225,922 3,071,972 2,206,852 2,206,852 3,107,072 41.00% Capital Outlay Expenditures 43,032 2,820 - - 3,257 -% Total Budgel 618427342 617827323 41396,009 413967009 419757848 13.00% County Total Budgei 533,898,386 696,162,176 672,067,874 672,067,874 695,755,099 4.00% Fiscal Year 2027 Summary Reports 59 TOTAL FY2027 BUDGET - $695J551099 iiiiiiiii BOCC Operating-32.8% iiiiiiiii Sheriff-15.8% Im Clerk of the Courts-1.6% iiiiii11i Property Appraiser-1.1% Supervisor of Elections-0.5% Tax Collector-1.7% IIII Judicial,State Attorney,Public Defender-0.7% Capital Projects,inc Debt Svc-21.3% Tourist Development Council-16.2% iIIi Budgeted Transfers,Cash Bal&Resv-8.4% 1iJl�l ,t 16,2% "�'���JJ�11��IIIIIIIIIIIIIIIIIIIIIIII� `�'�'����'11111111'IIIIIIIIII 1, l 1.7% 0.5% 1.1% 1.6% HOW IS THE BOCC OPERATING BUDGET ALLOCATED? BOCC OPERATING- $22895029702 27 26 1 r 28 1 2 3 4 24 25 Q.. 22 20 hhhihhhhhhhN ��IIIII�III 7 uilu i u uuuuuuu u.-,V 11 n II IIIII��I,IIIIIIIIIIIII I 19 18 ,� 8 I 9 12 11 10 BOCC Admin-1.2% iiiiiii Housing Assist-1.1% HSAB&Other Non-Profits-0.0% BOCC Misc-2.0% ii County Administrator-1.5% Employee Services-18.8% Airport Services-8.5% iiiiiiiii Emergency Medical Air Transport-2.1% Fire&Rescue-13.9% iiiiiiiii Emergency Management-0.3% ��������������Office of Management&Budget-0.4% Office of Purchasing&Administrative Oversight-0.4% Information Technology-1.6% County Attorney and Risk Management-5.8% Library Services-2.8% 1�11 Building Department-2.7% Planning and Environmental Resources-2.9% Code Compliance-0.9% IIII Facilities Maintenance-6.3% Facilities Development-1.0% Corrections-2.3% Engineering Services/Card Sound-0.3% Solid Waste-15.6% Fleet Management-2.2% Parks&Recreation-2.1% Office of Resiliency&Canals-0.6% Medical Examiner-0.4% Quasi-external Services-0.1% 60 BOCC DEPARTMENT SUMMARY FY2026 FY2027 % BOCC Operating Adopted Proposed Change Change Explanation of Change BOCC Admin 2,593,943 2,643,848 49,905 1.9% $49K increase in operating expenses Housing Assist 3,403,052 2,530,258 (872,794) -25.6% $60K personnel increases,$933K decrease in operating expenses $1.1 M reduction in HSAB funding due to program sunset to make way for new funding model managed by the County's Community HSAI3&NonHSAB 1,150,066 45,504 (1,104,562) 96,01Yo Services Department in collaboration with FDOH. BOCC Misc. 5,124,467 4,575,973 (548,494) t 0,7% $548K decrease in operating expenses due to Middle Keys Health Care contract reduction. $425K personnel increases including(4)Reserve FTEs from Community Services(former Transporation Drivers),$64K decrease in County Administrator 3,031,577 3,391,818 360,241 11.9% operating expenses. $169K personnel increases,$1.95M operating expenses net decrease including$2.5M reduction in group insurance claims.$37K Employee Services 44,732,588 42,909,696 (1,822,892) -4.1% reduction in capital outlay expenses. $170K personnel decreases including addition of(2)FTEs,$1.2M increase in operating expenses,$106K decreases in capital outlay Airport Services 18,448,557 19,524,818 1,076,261 5.8% expenses,$98k increase in financing and other expenses. Emergency Medical Air Transport 4,168,660 4,805,891 637,231 15.3% $569K personnel increases net of(1)FTE increase,$70K increase to capital outlay expenses. ............... $3.8M personnel net*increases,MiCtudes(15)additional FTE's,$271K increase in operating expense&$589K increase in capital Fire&Rescue/Coordinator/Marshal 27,113,476 31,738,041 4,624,565 17.1% expenses across several funds. Emergency Management 787,208 723,098 (64,110) -8.1% $15K personnel increases,$69K net reduction in operating expenses,$1 OK reduction in capital outlay equipment. Office of Management&Budget 961,705 860,365 (101,340) -10.5% $86K personnel net decreases,$16K reduction in operating expenditures. ............... ............... ............... Purchasing&Administrative Oversight 1,043,248 1,006,919 (36,329) -3.5% $16K personnel increases,$52K reduction in operating expenditures. Information Technology 3,793,120 3,722,118 (71,002) -1.9% $38K personnel increase,$64K decrease in operating expenses,and 45K decrease in capital outlay expenses. County Attorney and Risk Mgmt. 12,947,457 13,268,822 321,365 2.5% $13 1K personnel increases,$307K increase in other operating expenses,and$117K reduction in OPEB expenses. Library Services 6,583,828 6,385,433 (198,395) -3.0% $1 OOK personnel increases,$148K decrease in various operating expense,and$150K decrease in capital expenses. Building Department 6,455,648 6,078,455 (377,193) 5XYo $418K personnel net decrease including the reduction of(4)FTEs,$45k increase in building refunds. $43K personnel increases,$2.9M net decrease in operating expenses for contractual services including$1.1 M decrease for remainin Derelict Vessel contract with FWC,$491k decrease for the expenditure of accrued In-Lieu fees,and a$1.IM decrease in boating Planning and Environmental Res. 9,488,266 6,534,018 (2,954,248) ��3t�t% improvement contractual services.$113K reduction in capital outlay expenses. Code Compliance 21039,667 2,124,622 84,955 4�2% $147K personnel increase including the addition of(1)FTE.$62K net reduction in operating expenses. $223K personnel increases,$119K net increase in various operating expenses including$330k for the EOC rent payment to Facilities Maintenance 16,304,119 16,561,302 257,183 t�6% Marathon Airport.$85K decrease in capital outlay vehicles/equip. Engineering Services/Roads 830,146 786,585 (43,561) 5,2% $9K personnel net decrease,$49K net reduction in operating/capital expenses for Card Sound Road. $65K personnel increases,$1.44M net increase in operating costs including contractually obligated CPI increases for Collection& Solid Waste 34,038,187 35,725,501 1,687,314 5.0% Haul Out vendors,$179K increase in capital outlay expenses. Fleet Management 4,620,275 5,014,235 393,960 8�5% $89K personnel increases,$141K increase in operating costs,$250K increase in capital outlay expenses for vehicles&equipment. $42K personnel increases,$527K increase in operating costs,$300K of which is for contractual service to repair and maintain Corrections 4,543,022 5,252,459 709,437 15.6% detention center facilities,$140K increase in capital outlay for vehicle replacements. $466K personnel net decrease including the reduction of(6)FTEs moved to TDC funding source.$220K increase in operating costs Parks&Recreation 5,252,483 4,785,252 (467,231) -8.9% and$22 1 K decrease in capital outlay vehicles&equipment. Canals 1,907,851 1,339,012 (568,839) -29.8% $48K personnel increases,$617K decrease to operating costs for canal maintenance. Medical Examiner 990,522 992,811 2,289 0.2% $32K personnel increases,$27K net reduction to operating costs. Quasi-external Services 200,000 200,000 0 0.0% No change $324K personnel net decrease including the reduction of(5)FTEs.$900K increase in operating expenses,$602K of which is for Community Services 4,396,009 4,975,848 579,839 13.2% Special Needs/Core Services funding. TOTAL 226,949,147 228,502,702 1,553,555 0.7% *Personnel costs are COLA,Retirement and Benefits as well as position additions,reductions&reallocations/splits BOCC OPERATING CHANGE IM FY2026 Adopted IMFY2027 Proposed 48,000,000 46,000,000 44,000,000 42,000,000 40,000,000 38,000,000 36,000,000 34,000,000 32,000,000 30,000,000 28,000,000 26,000,000 24,000,000 22,000,000 20,000,000 18,000,000 16,000,000 14,000,000 12,000,000 10,000,000 8,000,000 6,000,000 4,000,000 2,000,000 UW NIN 01 4F 'Z� C �e ((.1 �0 C� 61 FY27 Proposed BOCC ............. ............... AS , ld r / J ' 62 Monroe County Board of County Commissioners Fiscal Year 2027 Proposed Fiscal Plan B.O.C.C. B.O.C.C. Organizational Chart Total Full-Time Equivalents(FTE)= 11.00 BOCC Administrative Total Full-Time Equivalents(FTE)= 11.00 Fiscal Year 2027 B.O.C.C. 63 Monroe County Board of County Commissioners Fiscal Year 2027 Proposed Fiscal Plan B.O.C.C. Vision Creating a better life every day for everyone in the Florida Keys Mission Statement To enhance quality of life by providing outstanding public service responsive to the needs of our citizens,our unique community and our environment Strategic Goals Quality of Life:Areas of Concern&Priority Community Character- Smart Growth Respectful Redevelopment Illegal Transient Rentals Collaboration with municipalities and other synergistic agencies Viability-Workforce Housing Traffic and Road Safety on US1 Enhanced Public Transportation Address Infrastructure concerns and future storm resiliency Wind and Flood Insurance Rates Services to All-Parks and Recreation Access to water for economy and recreation Services to Special Needs Populations highlighting Mental Health,Seniors,Drug Dependency/Opioid Crisis,Homelessness,Children/Teens in crisis Environment:Areas of Concern&Priority Conservation- Coral Reef conservation Nearshore Water Quality Strengthen Strategic Environment Partnership(i.e.-FL Keys National Marine Sanctuary,Army Corp,etc.) Reuse/Reduction/Recycling of solid waste Protection- Enforcement of Regulatory Statutes:local,state and federal Nearshore Water and Benthic monitoring Pursue Protective Ordinances Canal Protection Restoration- Irma and Ian Recovery Canal Restoration Nearshore Water Quality and Benthic Restoration Florida Bay and Everglades projects and advocacy Resiliency- Adaptation plans to help plant,animals and humans adapt to flooding Mitigation plans to help avoid flooding impacts Stormwater Solutions Economy:Areas of Concern&Priority Workforce- Workforce Housing Workforce Transportation-Alternative Solutions Infrastructure- Quality of the Keys Experience-Upkeep of our attractions including Environment,Historical Sites and Beautification Tourism Transportation-Alternative Solutions Fiscal Year 2027 B.0.C.C. 64 Monroe County Board of County Commissioners Fiscal Year 2027 Proposed Fiscal Plan B.O.C.C. FY 2024 FY 2025 FY 2026 FY 2026 FY 2027 FY 2027 Budgetary Cost Summary Actual Actual Adopted Amended Proposed Change Personnel Expenditures 1,404,614 114627404 112721993 1,272,993 11273,637 0.1% Operating Expenditures 66,985,786 144,561,384 109,500,412 109,500,412 84,098,592 (23.2)% Capital Outlay Expenditures 227794 - 257000 257000 25,000 -% Total Budget 6894137194 146,0239788 110,798,405 110,7983405 85,3979229 (22.9)% FY 2024 FY 2025 FY 2026 FY 2026 FY 2027 FY 2027 Appropriations by Department Actual Actual Adopted Amended Proposed Change BOCC Administrative 271967871 2,5037447 2,593,943 275937943 2,6437848 2% BOCC Miscellaneous 579947808 874707413 571247467 571247467 475759973 (11)% Budgeted Transfers 33,428,556 105,938,412 46,113,524 46,113,524 27,413,645 (41)% Debt Service 23,010,468 23561709 23,492,793 23,492,793 18,091,259 (23)% Housing Assistance 17254,934 3,074,960 279265836 27926,836 15715,000 (41)% Human Service Advisory Board Funding 21190,756 25198,226 1,1011613 1,101,613 - (100)% Other Non-Profit Funding (Not HSAB) 159,496 126516 485453 48,453 451504 (6)% Quasi-external Services 177,306 1503106 200,000 200,000 2003000 -% Reserves - - 29,1965776 2931967776 3017127000 5% Total Budget 689413,194 146,0239788 1103798,405 11097983405 85,397,229 (23)% Fiscal Year 2027 B.O.C.C. 65 Monroe County Board of County Commissioners Fiscal Year 2027 Proposed Fiscal Plan B.O.C.C. FY 2024 FY 2025 FY 2026 FY 2026 FY 2027 FY 2027 Revenue Sources Actual Actual Adopted Amended Proposed Change General Fund 6,520,324 6,3721025 8,477,872 8,477,872 7,8053348 (7.9)% Affordable Housing Programs - - 27,850 27,850 1383000 395.5% Fine& Forfeiture Fund 11941,649 2,0413285 51677,947 51677,947 5,8031524 2.2% Road And Bridge Fund 408,919 408,919 2,358,919 2,358,919 2,358,919 -% Middle Keys Health Care MSTU 2,626,948 313367887 900,391 900,391 1327141 (85.3)% TDC District Two Penny 72,713 723713 725713 72,713 721713 -% TDC Admin &Promo 2 Cent 1147278 1147278 1145278 114,278 1147278 -% TDC District 1 Third Cent 547392 161311,225 541392 547392 54,392 -% TDC District 2 Third Cent 14,975 254537800 145975 149975 141975 -% TDC District 3 Third Cent 132595 716137399 131595 137595 137595 -% TDC District 4 Third Cent 137002 4,1325379 13,002 137002 137002 -% TDC District 5 Third Cent 26,318 416113479 26,318 26,318 267318 -% Governmental Fund Type Grants 143,136 19463,561 - - - -% Impact Fees Fund-Roadways - 329,686 - - - -% Fire&Ambulance, District#1 - Lower and 1,173,110 15173,110 2,321,737 2,321,737 2,323,110 0.1% Middle Keys Unincorporated Svc District- Parks& 331776 3317776 5641078 5647078 581776 3.1% Recreation Unincorporated Svc District- Planning, 99,854 3397668 4001000 4007000 400,000 -% Building, and Zoning Municipal Policing 14,338 14,338 1,014,338 1,014,338 1,014,338 -% Duck Key Security District 1081628 1107084 1651000 1651000 1557000 (6.1)% Local Housing Assistance Trust Fund 13240,199 3,074,960 2,9265836 2,926,836 11715,000 (41.4)% Boating Improvement Fund (BIF) - - 300,000 3002000 300,000 -% Miscellaneous Special Revenue Fund 1,334,400 8471468 8297209 829,209 6117947 (26.2)% Environmental Restoration Fund 24,930 22,243 245,000 245,000 2207000 (10.2)% Law Enforcement Trust(600) - - 23,750 23,750 9247750 3,793.7% Court Facilities Fees Trust(602) - - 115,000 1157000 1107000 (4.3)% Clerk's Drug Abuse Trust(603) - - 655000 65,000 65,000 -% Special Assessments - - 255000 255000 40,000 60.0% Building Fund 5387659 5387659 638,659 6387659 6387659 -% Debt Service Fund 23,010,468 231327,843 245492793 243492793 193091,259 (22.1)% One Cent Infrastructure Surtax 245970,816 2438243401 285026,670 285026,670 2256253133 (19.3)% Clerks Rev Note, Capital 113,414 - - - - -% Infrastructure Sales Surtax Revenue Bonds - 11,324,880 500,000 500,000 - (100.0)% Series 2025 Card Sound Bridge 79,776 797776 791776 79,776 9297776 1,065.5% Marathon Airport 1377385 16,688,079 779475385 779477385 347,385 (95.6)% Key West International Airport 805,280 11,643,920 5525280 552,280 5527280 -% General Airport Revenue Bond - - 218645750 278645750 218647750 -% PFC&Oper Restrictions 172,092 15988,745 9,742,615 9,742,615 3,900,000 (60.0)% MSD Solid Waste Management 13447,661 2353202 25135,202 23135,202 232353202 4.7% Worker's Compensation 691064 691064 294,064 294,064 2943064 -% Group Insurance Fund 127,936 127,936 4,246,352 43246,352 4,377,936 3.1% Risk Management Fund 133,720 - 1,633,720 1,633,720 11633720 -% Fleet Management Fund 529,439 - 879,439 879,439 879,439 -% Fire&EMS LOSAP Trust Fund - - 17,500 17500 19500 11.4% Total Revenue 689413,194 146,0233788 110,798,405 1103798,405 85,397,229 (22.9)% Fiscal Year 2027 B.O.C.C. 66 Monroe County Board of County Commissioners Fiscal Year 2027 Proposed Fiscal Plan B.O.C.C. FY 2024 FY 2025 FY 2026 FY 2027 FY 2027 Position Summary by Department Actual Actual Adopted Proposed Variance BOCC Administrative 11.00 11.00 11.00 11.00 - Total Full-Time FTE 11.00 11.00 11.00 11.00 - Total FTE 11.00 11.00 11.00 11.00 - BOCC Administrative Mission Statement Serve as the chief legislative and policy-making body for Monroe County,Florida. The five-member body enacts legislation and sets policy to improve the County and the welfare of its residents. Description and Services Provided Constitutional Establishment Article VIII,Section 1(e)of the Florida Constitution states that except when otherwise provided by county charter, the governing body of each county shall be a Board of County Commissioners composed of five members serving staggered terms of four years. After each decennial census,the BOCC shall divide the county into districts of contiguous territory as nearly equal in population as practical.One commissioner residing in each district shall be elected by voters.Below are some of the services provided by the BOCC: -Review and pass the County budget and levy taxes. The budget is approved every year in September. -Make appropriations for the operation of the County as identified in the budget. -Authorize bonds for capital improvement projects. -Manage County properties through the County Administrator. -Confirm division and department heads appointed by the County Administrator and appoint members to special boards and committees. -Establish policies which,through the County Administrator,filters down to department heads and others who execute them. -Present ordinances to the public for hearings and then vote whether or not to adopt them for inclusion in the County Code. The Board meets on the third Wednesday and(if needed)Thursday of every month at 9:00am at one of the following three locations: Murray E. Nelson Government Center in Key Largo, Marathon Government Center in Marathon,and Harvey Government Center in Key West. Monroe County Website address: www.monroecounty-fl.gov FY 2024 FY 2025 FY 2026 FY 2026 FY 2027 FY 2027 Budgetary Cost Summary Actual Actual Adopted Amended Proposed Change Personnel Expenditures 11235,204 11240,527 11272,993 11272,993 11273,637 0.1% Operating Expenditures 9405082 112627920 1,295,950 172957950 113457211 3.8% Capital Outlay Expenditures 21585 - 251000 25,000 257000 -% Total Budget 211963871 215039447 21593,943 215933943 216439848 1.9% FY 2024 FY 2025 FY 2026 FY 2026 FY 2027 FY 2027 Revenue Sources Actual Actual Adopted Amended Proposed Change General Fund 27118,871 2,332,295 294869096 27486,096 25487,536 0.1% Miscellaneous Special Revenue Fund 781000 1717152 1071847 107,847 156,312 44.9% Total Revenue 23196,871 21503,447 21593,943 23593,943 21643,848 1.9% FY 2024 FY 2025 FY 2026 FY 2027 FY 2027 Position Summary Actual Actual Adopted Proposed Variance Administrative Support 6.00 6.00 6.00 6.00 - Officials&Administrators 5.00 5.00 5.00 5.00 - Total Full-Time FTE 11.00 11.00 11.00 11.00 - Total FTE 11.00 11.00 11.00 11.00 - Fiscal Year 2027 B.O.C.C. 67 Monroe County Board of County Commissioners Fiscal Year 2027 Proposed Fiscal Plan B.O.C.C. Housing Assistance Description and Services Provided These programs include SHIP and CDBG grant funding.The CDBG grants include Disaster Recovery,Small Cities and DREF programs. Advisory Board: • Housing Financial Authority FY 2024 FY 2025 FY 2026 FY 2026 FY 2027 FY 2027 Budgetary Cost Summary Actual Actual Adopted Amended Proposed Change Personnel Expenditures 169,410 221,878 - - - -% Operating Expenditures 170847316 218537083 279267836 279267836 117157000 (41.4)% Capital Outlay Expenditures 15209 - - - - -% Total Budget 1,254,934 310749960 2,926,836 299263836 117159000 (41.4)% FY 2024 FY 2025 FY 2026 FY 2026 FY 2027 FY 2027 Revenue Sources Actual Actual Adopted Amended Proposed Change Governmental Fund Type Grants 145735 - - - - -% Local Housing Assistance Trust Fund 1,240,199 3,074,960 2,926,836 2,926,836 11715,000 (41.4)% Total Revenue 192543934 3,0749960 2,9261836 299263836 1,715,000 (41.4)% Fiscal Year 2027 B.0.C.C. 68 Monroe County Board of County Commissioners Fiscal Year 2027 Proposed Fiscal Plan B.O.C.C. Other Non-Profit Funding (Not HSAB) Mission Statement To provide support to essential non-profit service providers. Description and Services Provided All non-profit programs are funded with Ad Valorem Property Tax Revenue. The following Agencies receive additional funding from Monroe County through other programs: •Guidance Care Center-B.O.C.C.Direct funding$29,004(Grant Match) Major Variances This budget includes the following funding: *AARP Big Pine$4,000 •AARP Lower Keys$4,000 •AARP Middle Keys$4,000 •AARP Upper Keys$4,000 *Guidance Care Center Transportation Disadvantage.Comm.Program$29,004 •Older American Volunteer Program$500 Total$45,504 FY 2024 FY 2025 FY 2026 FY 2026 FY 2027 FY 2027 Budgetary Cost Summary Actual Actual Adopted Amended Proposed Change Operating Expenditures 159,496 126,516 487453 48,453 45,504 (6.1)% Total Budget 15%496 1269516 48,453 48,453 459504 (6.1)% FY 2024 FY 2025 FY 2026 FY 2026 FY 2027 FY 2027 Revenue Sources Actual Actual Adopted Amended Proposed Change General Fund 1347496 1267516 487453 487453 457504 (6.1)% Governmental Fund Type Grants 257000 - - - - -% Total Revenue 1593496 126,516 48,453 483453 45,504 (6.1)% Fiscal Year 2027 B.O.C.C. 69 Monroe County Board of County Commissioners Fiscal Year 2027 Proposed Fiscal Plan B.O.C.C. Human Service Advisory Board Funding Mission Statement FY 2024 FY 2025 FY 2026 FY 2026 FY 2027 FY 2027 Budgetary Cost Summary Actual Actual Adopted Amended Proposed Change Operating Expenditures 271907756 211987226 171017613 171017613 - (100.0)% Total Budget 23190,756 21198,226 1,101,613 13101,613 - (100.0)% FY 2024 FY 2025 FY 2026 FY 2026 FY 2027 FY 2027 Revenue Sources Actual Actual Adopted Amended Proposed Change General Fund 2,190,756 21198,226 111011613 1,101,613 - (100.0)% Total Revenue 23190,756 21198,226 1,1011613 13101,613 - (100.0)% Fiscal Year 2027 B.O.C.C. 70 Monroe County Board of County Commissioners Fiscal Year 2027 Proposed Fiscal Plan B.O.C.C. BOCC Miscellaneous Description and Services Provided To account for State mandated and miscellaneous programs. Major Variances This budget includes the following funding: From the General Fund(001)-Ad Valorem funds >Value Adjustment Board: $45,900 >Hurricane: $100,000 >Firm Study: $50,000 >Guidance Care Center-Baker Act Transportation: $210,740(State Mandate 394.76 F.S.) >Guidance Care Center-Substance Abuse Mental Health:$924,550(State Mandate F.S.394.76) >Guidance Care Center-Jail Incarceration Program(JIP):$296,118(Grant match) From Fine&Forfeiture Fund(101)-Ad Valorem funds >Juvenile Detention Cost Share: $250,000(State mandate,Section 985.686,F.S.) >Tax Increment Payment: $2,218,524 From Middle Keys Health Care MSTU Fund(104)-Ad Valorem fund >Middle Keys Health Care: $132,141(Ordinance 012-2018) From Duck Key Security District Fund(152)-Special Revenue Fund >Duck Key Security Special District$120,000(Governed by the Duck Key Security Advisory Board) From Miscellaneous Special Revenue Fund(158) >FL Keys Council of Handicapped:$3,000 >Ord 016-2004 Legal Aid:$50,000 >Ord 021-2002 Traffic Education Fund:$120,000 From Drug Abuse Fund(164)-Special Revenue Fund >Drug Abuse Trust $55,000 Total: $4,575,973 Governmental Fund Type Grants will be rolled over into the FY2027 budget when the prior year's expenditures are reconciled. FY 2024 FY 2025 FY 2026 FY 2026 FY 2027 FY 2027 Budgetary Cost Summary Actual Actual Adopted Amended Proposed Change Operating Expenditures 579947808 814707413 571241467 571247467 415757973 (10.7)% Total Budget 51994,808 81470,413 51124,467 51124,467 41575,973 (10.7)% FY 2024 FY 2025 FY 2026 FY 2026 FY 2027 FY 2027 Revenue Sources Actual Actual Adopted Amended Proposed Change General Fund 1,069,988 1,381,570 1,557,408 1,557,408 1,627,308 4.5% Fine&Forfeiture Fund 1,941,649 210417285 2,342,947 2,342,947 21468,524 5.4% Middle Keys Health Care MSTU 2,6267948 313367887 896,112 896,112 1321141 (85.3)% Governmental Fund Type Grants 103,401 114637561 - - - -% Duck Key Security District 1087628 1107084 1205000 1207000 120,000 -% Miscellaneous Special Revenue Fund 1441194 137,026 1535000 153,000 173,000 13.1% Clerk's Drug Abuse Trust(603) - - 55,000 55,000 55,000 -% Total Revenue 59994,808 814709413 5,1241467 59124,467 415759973 (10.7)% Fiscal Year 2027 B.O.C.C. 71 Monroe County Board of County Commissioners Fiscal Year 2027 Proposed Fiscal Plan B.O.C.C. Reserves Description and Services Provided Each fund is set up with a Reserves budget,generally with contingency and cash balance line items. Contingency items can be budgeted for up to 10%of the total operating fund budget and can be used for unexpected expenditures. The BOCC must approve resolutions to transfer funds from contingency. Emergency Reserves in the General Fund are currently at$12M for natural and/or man-made disasters.The goal is to eventually increase this number to$40M. FY 2024 FY 2025 FY 2026 FY 2026 FY 2027 FY 2027 Budgetary Cost Summary Actual Actual Adopted Amended Proposed Change Operating Expenditures - - 29,1965776 2%1965776 30,712,000 5.2% Total Budget - - 2991969776 2971967776 30,712,000 5.2% FY 2024 FY 2025 FY 2026 FY 2026 FY 2027 FY 2027 Revenue Sources Actual Actual Adopted Amended Proposed Change General Fund - - 278841302 2,884,302 310007000 4.0% Affordable Housing Programs - - 27,850 277850 138,000 395.5% Fine&Forfeiture Fund - - 3,300,000 3,300,000 3,300,000 -% Road And Bridge Fund - - 1,950,000 17950,000 119507000 -% Middle Keys Health Care MSTU - - 45279 49279 - (100.0)% Fire&Ambulance, District#1 - Lower and - - 151485627 191489627 111507000 0.1% Middle Keys Unincorporated Svc District- Parks& - - 232,302 232,302 2507000 7.6% Recreation Unincorporated Svc District- Planning, - - 4001000 400,000 400,000 -% Building, and Zoning Municipal Policing - - 110001000 1,000,000 11000,000 -% Duck Key Security District - - 451000 45,000 357000 (22.2)% Boating Improvement Fund (BIF) - - 3005000 300,000 300,000 -% Miscellaneous Special Revenue Fund - - 3505000 350,000 140,000 (60.0)% Environmental Restoration Fund - - 2205000 220,000 220,000 -% Law Enforcement Trust(600) - - 235750 23,750 924,750 3,793.7% Court Facilities Fees Trust(602) - - 1155000 1155000 1103000 (4.3)% Clerk's Drug Abuse Trust(603) - - 10,000 10,000 10,000 -% Special Assessments - - 251000 25,000 40,000 60.0% Building Fund - - 100,000 100,000 100,000 -% Debt Service Fund - - 15000,000 1,000,000 11000,000 -% One Cent Infrastructure Surtax - - 4,000,000 47 000,000 41 000,000 -% Infrastructure Sales Surtax Revenue Bonds - - 500,000 500,000 - (100.0)% Series 2025 Card Sound Bridge - - - - 850,000 -% Marathon Airport - - 210,000 210,000 210;000 -% Key West International Airport - - 75,000 75,000 757000 -% General Airport Revenue Bond - - 2,864,750 2,864,750 29864,750 -% PFC&Oper Restrictions - - 300,000 300,000 300,000 -% MSD Solid Waste Management - - 1,900,000 1,900,000 21000,000 5.3% Worker's Compensation - - 225,000 225,000 225,000 -% Group Insurance Fund - - 49118,416 4,118,416 412507000 3.2% Risk Management Fund - - 11500,000 175007000 115007000 -% Fleet Management Fund - - 3505000 350,000 3507000 -% Fire&EMS LOSAP Trust Fund - - 171500 172500 197500 11.4% Total Revenue - - 2991969776 299196,776 30,712,000 5.2% Fiscal Year 2027 B.O.C.C. 72 Monroe County Board of County Commissioners Fiscal Year 2027 Proposed Fiscal Plan B.O.C.C. Budgeted Transfers Description and Services Provided To account for interfund transfers such as Workers Comp,Group Insurance,Risk Management,Fleet Management(vehicle maintenance),Cost Allocation and Debt Service charges along with grant matches. Major Variances Budget changes are from Governmental Grant Fund rollovers and unanticipated Grant revenues.Rollovers are not part of the budget adoption process.By resolutions,Grants are budgeted in October. Later in the fiscal year when Grants are reconciled by Finance,resolutions will be approved to amend the October rollover amounts to an exact amount. OMB calls this action,a true-up process. FY 2024 FY 2025 FY 2026 FY 2026 FY 2027 FY 2027 Budgetary Cost Summary Actual Actual Adopted Amended Proposed Change Operating Expenditures 33,428,556 105,938,412 46,113,524 46,113,524 279413,645 (40.6)% Total Budget 3394289556 10599389412 4691139524 4691139524 2794139645 (40.6)% FY 2024 FY 2025 FY 2026 FY 2026 FY 2027 FY 2027 Revenue Sources Actual Actual Adopted Amended Proposed Change General Fund 828,908 183,313 200,000 200,000 445,000 122.5% Fine&Forfeiture Fund - - 35,000 35,000 35,000 -% Road And Bridge Fund 4087919 4087919 4087919 4087919 4087919 -% TDC District Two Penny 727713 727713 727713 727713 727713 -% TDC Admin &Promo 2 Cent 1147278 1147278 1147278 1147278 1147278 -% TDC District 1 Third Cent 547392 1673115225 547392 547392 547392 -% TDC District 2 Third Cent 147975 21453,800 14,975 147975 14,975 -% TDC District 3 Third Cent 13,595 7,613,399 13,595 13,595 13,595 -% TDC District 4 Third Cent 13,002 411321379 13,002 13,002 13,002 -% TDC District 5 Third Cent 26,318 4,611,479 26,318 26,318 26,318 -% Impact Fees Fund- Roadways - 3297686 - - - -% Fire&Ambulance, District#1 -Lower and 171737110 151737110 1,173,110 171737110 151737110 -% Middle Keys Unincorporated Svc District- Parks& 3319776 3317776 3315776 3319776 3317776 -% Recreation Unincorporated Svc District- Planning, 997854 3397668 - - - -% Building, and Zoning Municipal Policing 147338 14,338 14,338 141338 14,338 -% Miscellaneous Special Revenue Fund 171121206 5397290 2185362 218,362 142,635 (34.7)% Environmental Restoration Fund 24,930 227243 255000 25,000 - (100.0)% Building Fund 5387659 5387659 538,659 5387659 538,659 -% One Cent Infrastructure Surtax 24,970,816 24,824,401 24,026,670 24,026,670 18,625,133 (22.5)% Clerks Rev Note, Capital 1131414 - - - - -% Infrastructure Sales Surtax Revenue Bonds - 11,091,014 - - - -% Series 2025 Card Sound Bridge 79,776 79,776 79,776 79,776 79,776 -% Marathon Airport 137,385 16,688,079 79737,385 79737,385 137,385 (98.2)% Key West International Airport 805,280 11,643,920 477,280 477,280 477,280 -% PFC&Oper Restrictions 172,092 11988,745 9,4425615 9,442,615 31600,000 (61.9)% MSD Solid Waste Management 17447,661 235,202 235,202 235,202 235,202 -% Worker's Compensation 697064 697064 695064 697064 697064 -% Group Insurance Fund 1277936 127,936 127,936 1277936 127,936 -% Risk Management Fund 133,720 - 133,720 133,720 133,720 -% Fleet Management Fund 529,439 - 529,439 529,439 529,439 -% Total Revenue 3374287556 105,9389412 46,113,524 4671137524 271413,645 (40.6)% Fiscal Year 2027 B.O.C.C. 73 Monroe County Board of County Commissioners Fiscal Year 2027 Proposed Fiscal Plan B.O.C.C. Debt Service Description and Services Provided Debt Service for the 2025 Revenue Bond,Clean Water State Revolving Fund(SRF)Loans for Big Coppitt Wastewater Project and Cudjoe Regional Wastewater project,Key Largo Wastewater Treatment District-Mayfield Loan and Line of Credit for the Hurricane,Trauma Star Helicopter financing,and Fire Apparatus financing. See the Debt Service section for details. FY 2024 FY 2025 FY 2026 FY 2026 FY 2027 FY 2027 Budgetary Cost Summary Actual Actual Adopted Amended Proposed Change Operating Expenditures 23,0107468 235561709 235492793 2374927793 185091,259 (23.0)% Total Budget 23,010,468 23,561,709 23,4929793 23,492,793 18,091,259 (23.0)% FY 2024 FY 2025 FY 2026 FY 2026 FY 2027 FY 2027 Revenue Sources Actual Actual Adopted Amended Proposed Change Debt Service Fund 23,010,468 23,327,843 23,492,793 23,492,793 18,091,259 (23.0)% Infrastructure Sales Surtax Revenue Bonds - 2337866 - - - -% Series 2025 Total Revenue 237010,468 239561,709 237492,793 237492,793 189091,259 (23.0)% Fiscal Year 2027 B.O.C.C. 74 Monroe County Board of County Commissioners Fiscal Year 2027 Proposed Fiscal Plan B.O.C.C. Quasi-external Services Description and Services Provided General Fund expenditures(postage,phone,and courier services)that are reimbursed by outside agencies FY 2024 FY 2025 FY 2026 FY 2026 FY 2027 FY 2027 Budgetary Cost Summary Actual Actual Adopted Amended Proposed Change Operating Expenditures 177,306 150,106 2001000 200,000 200,000 -% Total Budget 177,306 150,106 200,000 200,000 200,000 -% FY 2024 FY 2025 FY 2026 FY 2026 FY 2027 FY 2027 Revenue Sources Actual Actual Adopted Amended Proposed Change General Fund 1771306 1507106 2005000 2001000 2007000 -% Total Revenue 177,306 150,106 200,000 200,000 200,000 -% Fiscal Year 2027 B.0.C.C. 75 FY27 Proposed County A r / J ' 76 Monroe County Board of County Commissioners Fiscal Year 2027 Proposed Fiscal Plan County Administrator County Administrator Organizational Chart Total Full-Time Equivalents(FTE)= 24.50 Guardian Ad Litem Total Full-Time Equivalents(FTE)= 1.00 County Administrator Total Full-Time Equivalents(FTE)= 8.50 Office of Legislative Affairs Total Full-Time Equivalents(FTE)= 1.00 Public Information Officer Total Full-Time Equivalents(FTE)= 1.00 Office of Administrative Code and Directives Total Full-Time Equivalents(FTE)= 1.00 Office of Management & Budget Total Full-Time Equivalents(FTE)= 5.00 Office of Purchasing &Administrative Oversight Total Full-Time Equivalents(FTE)= 6.00 Office of Housing & Real Estate Total Full-Time Equivalents(FTE)= 1.00 Fiscal Year 2027 77 County Administrator Monroe County Board of County Commissioners Fiscal Year 2027 Proposed Fiscal Plan County Administrator Mission Statement The mission of the County Administrator is to run day to day operations of the County and direct the implementation of Board of County Commissioner's(BOCC)policies to the operating units of County government as prescribed by the Administrative Code. Services Provided The County Administrator serves as the administrative head of Monroe County government,and is appointed by the Board of County Commissioners.The County Administrator directs the day to day operations of the County,carries out the directives and policies of the Board of County Commissioners and enforces all orders,resolutions,ordinances,and regulations of the Board of County Commissioners,directs the preparation of the annual operating budget and the Capital Improvement Program,executes the budget and capital programs, proposes policies to the Board of County Commissioners,appoints department directors,and coordinates the management of all departments.The County Administrator also represents County interests to the local,state and federal governments. Strategic Goals »»Administration: Goal:Strengthen staff knowledge and performance through ongoing training on county policies and procedures,Workday,Agenda software,and general county information. Action: • Provide training on agenda software,Workday,and county policies and procedures. •Crosstrain team members for admin.office coverage. • Develop onboarding materials for new administrative staff,such as Workday and agenda software guides. »»Assistant County Administrator: Department Goals: GOAL 1: PROVIDE A COHERENT STATEMENT OF THE STRATEGIC GOAL: To establish a centralized Administrative Code Policy Section within Municode as the official,publicly accessible repository of all Board-adopted administrative policies governing the Administrative Branch of County Government. PROVIDE THE PROCESS FOR CREATING THE STRATEGIC GOAL: Currently,administrative policies are dispersed across departments,historical resolutions,memoranda,administrative orders,and operational practices. This fragmentation creates: • Inconsistent policy application • Increased audit and grant compliance risk • Limited accessibility • Difficulty distinguishing Board policy from administrative directives • Exposure to outdated or duplicative provisions PROVIDE THE STRATEGIES/ACTION PLANS BY THE RESPONSIBLE PARTY THAT WILL ADDRESS THE CONCERNS AND ISSUES: 1.Conduct department-wide policy inventory 2.Verify statutory citations with County Attorney 3.Adopt by resolution 4.Publish in Municode 5.Establish ongoing amendment protocol MEASURE: • Department policy inventories received •Statutory citations verified with legal • Policy adopted by resolution • Municode publication complete OUTCOME: TO BE DOCUMENTED AT THE END OF THE FY •Centralized,authoritative policy repository •Strengthened internal controls and audit readiness • Reduced legal and operational risk Fiscal Year 2027 78 County Administrator Monroe County Board of County Commissioners Fiscal Year 2027 Proposed Fiscal Plan County Administrator • Enhanced transparency for Commissioners,staff,and the public • Informal or inconsistent policy practices are reduced or eliminated GOAL 2: PROVIDE A COHERENT STATEMENT OF THE STRATEGIC GOAL: To expand Monroe County's use of Workday by implementing a comprehensive contract lifecycle management process that centralizes contract development,review,approval,execution,storage,tracking,and administration within a single enterprise platform. PROVIDE THE PROCESS FOR CREATING THE STRATEGIC GOAL: Currently,contract development and management functions are performed through a combination of manual processes,email routing,shared drives,and multiple tracking systems.As the County continues its Workday implementation,there is an opportunity to improve efficiency, transparency,accountability,and internal controls by integrating contract management functions into the County's enterprise resource in coordination with the Clerk of the Court and Comptroller. This initiative addresses: • Decentralized contract tracking and storage • Limited visibility into contract status and approval workflows • Manual and paper-based processes • Increased risk of missed deadlines,renewals,or compliance requirements • Inefficiencies in contract review and approval cycles • Need for stronger integration between procurement,finance,and contract administration functions PROVIDE THE STRATEGIES/ACTION PLANS BY THE RESPONSIBLE PARTY THAT WILL ADDRESS THE CONCERNS AND ISSUES: 1.Collaborate with the Clerk of the Court and Comptroller to evaluate current contract development,approval,and management workflows. 2.Identify functional requirements and business process improvements for contract lifecycle management within Workday. 3.Coordinate with Workday implementation teams,Information Technology, Procurement,Finance,and County departments to develop system workflows and approval paths. 4.Establish electronic contract routing,approval,execution,and document retention processes. 5.Develop reporting and dashboard capabilities for contract monitoring,compliance tracking,and renewal management. 6.Pilot contract management workflows and implement phased deployment across County departments. 7.Develop training materials and provide user training to support adoption and consistent utilization. MEASURE: •Completion of workflow assessment and business process mapping. •Contract lifecycle management requirements identified and approved. •Workday contract management workflows configured and tested. • Percentage of contracts processed through Workday. • Development of contract reporting and monitoring tools. •Completion of staff training and user adoption milestones. OUTCOME:TO BE DOCUMENTED AT THE END OF THE FY •Centralized contract lifecycle management system implemented within Workday. • Improved transparency and accountability throughout the contract process. • Reduced contract processing and approval times. • Enhanced contract tracking,reporting,and compliance monitoring. • Improved collaboration between County departments,the Clerk's Office,Procurement,and Finance. • Reduced reliance on manual processes,email routing,and decentralized recordkeeping. »»Legislative Affairs: GOAL 1 Statement of Goal:Advance the Board of County Commissioners'legislative priorities at the state and federal levels,monitor policy developments that affect essential services and fiscal stability,and protect Monroe County from adverse impacts of legislation,regulations,or preemptions. Process for Creating the Goal:Developed from the Board's state and federal annual legislative agendas,countywide strategic priorities,emerging needs,and the requirement for county leadership to have timely,accurate information to support decision making and safeguard core operationa functions and fiscal stability. Strategies/Action Plan: • Ensure timely drafting and submittal of legislative requests;secure delegation support and sponsorship;coordinate with legislative staff; prepare supporting materials such as issue briefs and talking points;engage with stakeholders,legislators,committee chairs,and agencies;track Fiscal Year 2027 79 County Administrator Monroe County Board of County Commissioners Fiscal Year 2027 Proposed Fiscal Plan County Administrator and report progress through committees and floor action. • Monitor bills,amendments,budget items,and regulatory changes;analyze impacts;prepare summaries and briefings;issue alerts for urgent developments;coordinate with departments to gather operational input. • Identify bills or regulations with negative impacts;coordinate with directors to determine implications;propose amendments or alternative language;work with other counties,SCC,and FAC to mitigate risks;report threats,impacts,and mitigation efforts to the Board and Administrator. Success Measures: • Board approved legislative proposals filed timely;sponsors secured;progress of proposals through the legislative process;issue briefs and talking points developed;support secured from agencies or associations;accurate and timely reporting of bill progress. • Number of relevant bills and amendments tracked and analyzed;timeliness and frequency of briefings;leadership satisfaction with clarity and usefulness;reduced operational disruptions due to early awareness. • Number of harmful bills or amendments identified;mitigation efforts attempted;reduced preemptions and unfunded mandates;exemptions or modifications secured;minimized operational or fiscal impacts. •Timely reporting of issues and response actions taken as needed or directed by the Board. GOAL 2 Statement of Goal:Secure state and federal funding that supports essential services,infrastructure,resilience,and long term fiscal stability. Process for Creating the Goal:Derived from county capital needs,resilience planning,and departmental funding priorities to reduce reliance on local tax revenue for necessary projects. Actions: • Monitor state and federal budget cycles;prepare and advocate for state and congressional appropriations requests. •Coordinate with departments on priority needs;secure support from state and federal delegations; prepare supporting materials;advocate for appropriations during budget negotiations;support and advocate for grant submissions as needed. • Maintain communication with agencies and appropriators;provide the Board and Administrator with updates and reports on appropriations and funding requests and outcomes. Success Measures: •State appropriations and congressional funding requests prepared and submitted on time. • High quality issue briefs and funding justifications prepared;continuous advocacy provided. • Funding requests secured;grant awards received;reductions in local match requirements where possible. GOAL 3 Statement of Goal: Ensure Monroe County leadership is fully informed of state and federal policy developments that affect essential services and fiscal stability through timely,regular,and accurate reporting,and coordinate rapid response to emerging legislative or regulatory issues that could affect essential services or county operations. Process for Creating the Goal:Developed based on the county's need for clear,timely,accurate,and actionable information during legislative sessions,regulatory changes,and fast moving developments to support informed decision making,safeguard operational capacity and fiscal stability,and respond quickly to emerging issues. Actions: • Deliver regular briefings and updates to county leadership during legislative sessions and regulatory developments. • Monitor real time developments such as rule notices,regulatory bulletins,executive actions,emergency orders,agency directives,late filed bills and amendments,agency rule workshops,and Cabinet meeting agendas. •Alert county leadership and departments to emerging issues;provide clear summaries of changes and potential impacts. •Gather information from departments to assess operational,fiscal,or legal implications;coordinate with the County Administrator,County Attorney,and department directors to determine appropriate county actions or responses. • Ensure county response as directed,including delegation letters,resolutions,comments on rulemaking or regulatory changes,and other response actions with legislators,agencies,and partners. • Engage state and federal delegations,agencies,and legislators to communicate county concerns or request clarifications,amendments,or exemptions. Success Measures: •Timeliness of guidance,alerts,and briefings provided to leadership. • Number of briefings,summaries,and updates produced. • Response time to urgent issues and number of rapid response actions taken. • Leadership satisfaction with clarity,accuracy,usefulness,and timeliness of information. GOAL 4 Statement of Goal: Maintain strong,effective relationships with legislators,the executive office,agencies,and intergovernmental partners to ensure Monroe County is heard,respected,and included in policy discussions. Process for Creating the Goal:Based on the county's need for visibility and influence in state and federal decision making. Actions: • Maintain strong relationships with state and federal delegations;meet and coordinate regularly to advance Board priorities and provide information as needed. • Meet with appropriators on budget priorities and with legislators and staff of relevant committees on Board bills and other issues of interest. Fiscal Year 2027 80 County Administrator Monroe County Board of County Commissioners Fiscal Year 2027 Proposed Fiscal Plan County Administrator • Engage regularly with executive branch and agency leadership on Board priorities and issues. • Participate in statewide and national associations(NACo,CSFI,FAC,SCC,FIRM);coordinate with other counties and stakeholders on shared issues;participate in working groups as needed. •Attend hearings,workshops,webinars,and policy briefings. Success Measures: • Number of engagements conducted;participation in working groups;positive feedback from partners • Evidence of Monroe County's inclusion in policy development or draft language. • Increased access to executive offices and decision makers. »»Public Information Officer: Department Goals: PROVIDE A COHERENT STATEMENT OF THE STRATEGIC GOAL: Improve digital accessibility and public access to county information by leading a coordinated,countywide effort to achieve and maintain ADA compliance across Monroe County websites and digital communication platforms in collaboration with Information Technology, Libraries,and other county departments. PROVIDE THE PROCESS FOR CREATING THE STRATEGIC GOAL: Analyzed current processes and monitoring,and identified opportunities to improve efficiency across public messaging opportunities. PROVIDE THE STRATEGIES/ACTION PLANS BY THE RESPONSIBLE PARTY THAT WILL ADDRESS THE CONCERNS AND ISSUES: Kristen Livengood—Responsible Party 1.Improve Digital Accessibility and User Experience:Maintain and update county websites to ensure ADA compliance and ease of navigation; coordinate with Information Technology, Libraries,and department staff to identify and remediate accessibility barriers;regularly review high- traffic pages;and explore emerging technologies and artificial intelligence tools to improve efficiency,accessibility,multilingual communication, and public engagement. MEASURE: ADA compliance improvements OUTCOME:TO BE DOCUMENTED AT THE END OF THE FY »»Housing and Real Estate: GOAL 1: PROVIDE A COHERENT STATEMENT OF THE STRATEGIC GOAL: The Office of Housing and Real Estate will consolidate,coordinate,and optimize County real estate and housing programs to maximize asset utilization,expand county-owned and county-employee housing opportunities,strategically consolidate County and constitution office facilities, and identify sustainable funding sources to support long-term real estate and housing initiatives. PROVIDE THE PROCESS FOR CREATING THE STRATEGIC GOAL: To develop this strategic goal,the Department will: 1.Conduct a comprehensive inventory and assessment of all County-owned real estate assets,leased properties,and housing programs. 2.Evaluate current utilization rates,operational costs,and opportunities for consolidation of County and constitutional offices. 3.Identify,research,and analyze potential funding sources,including local,state,federal,and private opportunities,to determine available resources for real estate acquisitions and housing initiatives. 4.Engage internal stakeholders(County departments,constitutional offices,finance,and budget teams)to align needs,priorities,and long-term planning objectives. 5.Develop a centralized tracking and reporting framework for both funding sources and real estate assets. PROVIDE THE STRATEGIES/ACTION PLANS BY THE RESPONSIBLE PARTY THAT WILL ADDRESS THE CONCERNS AND ISSUES: Fiscal Year 2027 81 County Administrator Monroe County Board of County Commissioners Fiscal Year 2027 Proposed Fiscal Plan County Administrator The Director of the Office of Housing and Real Estate will be the party responsible for: 1.Funding Identification and Analysis o Research and catalogue all available funding sources(grants,bonds,appropriations,partnerships). o Develop a funding matrix outlining eligibility,timelines,match requirements,and allowable uses. o Establish a tracking system to monitor funding applications,awards,expenditures,and compliance requirements. 2.Comprehensive Real Estate Asset Review o Create a centralized database of all County-owned properties and leased facilities. o Analyze current use,occupancy levels,costs,and maintenance needs. o Identify opportunities for consolidation,co-location,redevelopment,or disposition of underutilized assets. 3.Housing Expansion Strategy o Evaluate feasibility of expanding county-owned and county-employee housing. o Identify potential properties for development,redevelopment,or acquisition. o Explore public-private partnerships where appropriate. 4.Facility Consolidation Plan o Conduct a space needs assessment for County and constitutional offices. o Develop recommendations for consolidation to improve efficiency and reduce long-term operational costs. o Establish phased implementation timelines. 5.Centralized Oversight and Reporting o Centralize real estate and housing oversight within the Office. o Provide reporting on funding sources,asset inventory status,and consolidation progress. MEASURE: We will know we have succeeded when: 1.All County funding sources related to housing and real estate are clearly identified,catalogued,and actively tracked. 2.A centralized,comprehensive inventory of all County-owned and leased real estate assets is established and maintained. 3.Measurable improvements in asset utilization and space consolidation are documented. 4.Increased availability of county-owned or county-employee housing opportunities is achieved. 5.Regular reporting demonstrates improved financial transparency and strategic coordination of real estate assets. »»Strategic Planning: Goal:Work with Administration to introduce priority-based budgeting Action: 1)Gather core and non-core services from all departments. 2)Hold workshops on priority budgeting with all appropriate departments. »»Office of Budget Management: Department Goals: Remain nimble to assess changes in State revenue(e.g.elimination or decrease in property tax)to assist the Board in restructuring if necessary and ensuring the County maintains the financial stability necessary to endure any potential economic challenges. GOAL 1: PROVIDE A COHERENT STATEMENT OF THE STRATEGIC GOAL: The Office of Management&Budget will develop multiple budget proposals which will assist the Board of County Commissioners in restructuring, if necessary,to compensate for any potential changes to the CountVs major revenue sources(e.g.elimination or significant decrease in ad valorem property tax). PROVIDE THE PROCESS FOR CREATING THE STRATEGIC GOAL: Our office analyzed the current legislative landscape in the state of Florida and recognized a growing need to develop a long-term strategy that accounts for the potential loss of revenue resulting from property tax reform. PROVIDE THE STRATEGIES/ACTION PLANS BY THE RESPONSIBLE PARTY THAT WILL ADDRESS THE CONCERNS AND ISSUES: To accomplish this,we will develop alternative budget proposals that reduce expenses by varying degrees depending on the level of potential revenue cuts.The proposals will focus on department expenditure reductions based on the County's three levels of service:Mandated,Core,& Quality of Life.The severity of revenue cuts will determine the level of service reduction for each department with Mandated services as the last to be affected.The Director of OMB,John Quinn,and the Finance/Grants Administrator,Andrew Roltsch,will be responsible for developing the various budget proposals. MEASURE: Our success will be defined by the development of different budget proposals based on County Department service levels,designed to implement Fiscal Year 2027 82 County Administrator Monroe County Board of County Commissioners Fiscal Year 2027 Proposed Fiscal Plan County Administrator cost reductions that sufficiently offset revenue losses from ad valorem property tax reform.We will validate the selection of the optimal proposal based on the actual impact of the property tax loss. »»Purchasing and Administrative Oversight: GOAL 1: PROVIDE A COHERENT STATEMENT OF THE STRATEGIC GOAL: Our department wants to analyze existing purchasing ordinance and policy requirements to assure they are up to date and achievable,decreasing potential audit findings in the future and improve public transparency by requiring all procurement from$10,000.01 to$150,000 be required to be done through Bonfire,the County's electronic bidding platform. PROVIDE THE PROCESS FOR CREATING THE STRATEGIC GOAL: Our Office analyzed audit findings that identified areas where compliance with Code and Policy is difficult to achieve. In evaluating these items against statutory requirements,the need for a more thorough review was identified. In addition,in its efforts to promote fair and open competition,the office assessed current procurement practices and determined the need for a more transparent process for procurement from $10,000.01 through$150,000. PROVIDE THE STRATEGIES/ACTION PLANS BY THE RESPONSIBLE PARTY THAT WILL ADDRESS THE CONCERNS AND ISSUES: To accomplish this,we will break the goal down into two parts and perform the following actions: Part 1: Analyze existing purchasing ordinance and policy requirements to assure they are up to date and achievable,decreasing potential audit findings in the future. •Compile a Crosswalk Analysis that matches Florida Statutes and Administrative Code relating to purchasing to Monroe County Code and Purchasing Policy,identifying any gaps in the Code and Policies—Director,Office of Purchasing and Administrative Oversight/Administrator, Contract Compliance. •Compile a Crosswalk Analysis that matches audit findings related to purchasing to Florida Statute or Florida Administrative Code relating to purchasing—Administrator,.Contract Compliance. • Evaluate purchasing code and policies that are not governed by Florida Statutes or Administrative Code to determine their purpose—Director, Office of Purchasing and Administrative Oversight/Administrator,Contract Compliance/Administrator,Business Services/Administrator, Purchasing and Contract Services/Purchasing Analyst. • Recommend revisions to policy that address the gaps,add clarity,are achievable,and update to current requirements if needed—Administrator, Contract Compliance/Director,Office of Purchasing and Administrative Oversight. •Coordinate proposed revisions with legal and seek approval through the established policy or ordinance adoption process-Director,Office of Purchasing and Administrative Oversight. • Establish and implement a periodic review schedule to ensure purchasing ordinances and policies remain current and achievable— Administrator,Contract Compliance. Part 2: Improve public transparency by requiring all procurement from$10,000.01 through$150,000 be required to be done through Bonfire, (the County's electronic bidding platform),Amazon Business Prime Request for Quotes,Cooperative Purchasing or other forms of Piggybacking. • Identify affected departments/offices and assess the volume,spend and procurements types within this threshold for FY25 and YTD FY26 procurements—Administrator,Business Services. •Create an implementation plan utilizing a phased approach to roll-out to departments/offices—Director,Office of Purchasing and Administrative Oversight. •Communicate the change and implementation timelines with departments/offices—Director,Office of Purchasing and Administrative Oversight. • Review options in Bonfire for submitting quotes for goods and prepare instructions for both the team and Requesting Departments— Administrator,Purchasing and Contract Services/Purchasing Analyst. •Create job tool for submitting procurement requests at this threshold and provide training to departments/offices—Administrator,Purchasing and Contract Services/Purchasing Analyst. •Work with PIO to create a marketing plan for notifying the public and existing vendors—Director,Office of Purchasing and Administrative Oversight/Administrator,Business Services. •Create language for departments/offices to use in emails and phone calls to notify vendors that they regularly contact for quotes— Administrator,Business Services. • Determine a process to request exceptions—Director,Office of Purchasing and Administrative Oversight. • Roll out with each department separately using individual approach for their vendors—Administrator, Purchasing and Contract Services/ Purchasing Analyst. • Monitor procurement activity to confirm applicable procurements are posted through Bonfire, Amazon Business Prime Request for Quotes, Cooperative Purchasing or other forms of Piggybacking and not conducted through informal methods;document exceptions and corrective actions—Administrator, Purchasing and Contract Services/Purchasing Analyst. Fiscal Year 2027 83 County Administrator Monroe County Board of County Commissioners Fiscal Year 2027 Proposed Fiscal Plan County Administrator • Evaluate the effectiveness of the use of Bonfire, Business Prime Request for Quotes,Cooperative Purchasing and other forms of Piggybacking in improving public transparency and consistency for procurements within the$10,000.01 through$150,000.00 range by analyzing posting completeness,vendor participation,and public accessibility—Administrator.,Business Services. •Once all departments are implemented,update policy to require these changes—Director,Office of Purchasing and Administrative Oversight. MEASURE: Part 1: We will know we have succeeded by the enactment of the revisions to the ordinances and policies and the implementation of the periodic review process. Part 2: We will know we have succeeded by the migration of all procurement from$10,000.01 through$150,000 to the Bonfire electronic bidding platform. GOAL 2: PROVIDE A COHERENT STATEMENT OF THE STRATEGIC GOAL: Our office will create and conduct a series of interactive procurement trainings that focus on areas that present opportunities for improvement and incorporate knowledge-check quizzes in each to help increase knowledge and proficiency. PROVIDE THE PROCESS FOR CREATING THE STRATEGIC GOAL: Our Office analyzed the training needs we have encountered through the compliance reviews we perform and from discussions with staff. The areas selected represent both new and existing user training. PROVIDE THE STRATEGIES/ACTION PLANS BY THE RESPONSIBLE PARTY THAT WILL ADDRESS THE CONCERNS AND ISSUES: To accomplish this we will perform the following actions: • Evaluate common errors in requisition submissions and develop checklists for Requesters and Approvers that clearly define required elements and review responsibilities—Purchasing Analyst. • Use the requisition checklists to create training narratives demonstrating correct and incorrect submissions and focused on requisition accuracy and approval accountability—Administrator,Business Services. • Review common P-Card compliance issues and checklists for Cardholders,delegates,and approvers outlining allowable purchases, documentation requirements,and timelines—Purchasing Analyst. • Use the P-Card checklists to develop training content using real-life P-Card scenarios to reinforce proper usage and internal controls— Administrator,Business Services. •Assess common issues in the small contract process and create a checklist identifying the basic elements needed before submission for final execution—Administrator, Purchasing and Contract Services. • Use the small contract process checklist to develop training that addresses common mistakes and how to avoid them to reduce returned and delayed contract packages—Administrator, Business Services. •Create a checklist for all the steps the Requesting Department must follow in the Competitive Bid Solicitation Process—Administrator, Purchasing and Contract Services. • Use the checklist for the Competitive Bid Solicitation Process and develop training for new users and a refresher for those who use the process infrequently— Administrator,Business Services. • Identify and create a list of recurring compliance and administration challenges across the contract lifecycle—Administrator,Contract Compliance. •Create a narrative-based training that reinforces contract manager accountability,documentation requirements,and timely contract actions to reduce risk and improve compliance—Administrator,Business Services. MEASURE:We will know we succeeded when the programs are in place and being used by staff. Fiscal Year 2027 84 County Administrator Monroe County Board of County Commissioners Fiscal Year 2027 Proposed Fiscal Plan County Administrator FY 2024 FY 2025 FY 2026 FY 2026 FY 2027 FY 2027 Budgetary Cost Summary Actual Actual Adopted Amended Proposed Change Personnel Expenditures 3,226,080 316717722 410721369 4,072,369 41488,291 10.2% Operating Expenditures 6,915,613 6,007,335 11434,877 11434,877 1,581,981 10.3% Capital Outlay Expenditures 17482,817 9,360 5,500 5,500 4,088 (25.7)% Total Budget 11,6243511 916889417 51512,746 515123746 61074,360 10.2% FY 2024 FY 2025 FY 2026 FY 2026 FY 2027 FY 2027 Appropriations by Department Actual Actual Adopted Amended Proposed Change County Administrator 1,025,882 1,907,118 1,633,975 1,633,975 1,858,550 14% Extension Services 269,575 2847131 171,046 1717046 172,334 1% Guardian Ad Litem 235,367 270,650 3331061 333,061 263,708 (21)% Office of Administrative Code and - - - - 202,663 -% Directives Office of Housing & Real Estate - 17170 476,216 476,216 815,258 71% Office of Legislative Affairs 681,351 691,362 697,812 697,812 706,875 1% Office of Management& Budget 873017217 417537320 961,705 9617705 8607365 (11)% Office of Purchasing &Administrative 597705 7587715 110435248 1,0431248 110067919 (3)% Oversight Office of Transit 489,012 9927470 - - - -% Public Information Officer 24,401 29,482 195,683 195,683 187,688 (4)% Total Budget 11,6249511 916889417 5,512,746 515129746 610749360 10% FY 2024 FY 2025 FY 2026 FY 2026 FY 2027 FY 2027 Revenue Sources Actual Actual Adopted Amended Proposed Change General Fund 4,137,528 45813415 5,222,746 5,222,746 5,6041492 7.3% Affordable Housing Programs - 13170 2905000 290,000 469,868 62.0% Governmental Fund Type Grants 73486,983 511053832 - - - -% Total Revenue 1196243511 916883417 53512,746 535123746 610743360 10.2% Fiscal Year 2027 85 County Administrator Monroe County Board of County Commissioners Fiscal Year 2027 Proposed Fiscal Plan County Administrator FY 2024 FY 2025 FY 2026 FY 2027 FY 2027 Position Summary by Department Actual Actual Adopted Proposed Variance Guardian Ad Litem 2.00 1.00 1.00 1.00 - County Administrator 3.00 4.00 6.00 8.50 2.50 Office of Resiliency 2.00 2.00 2.00 - (2.00) Office of Legislative Affairs 1.00 1.00 1.00 1.00 - Office of Strategic Planning 0.50 0.50 0.50 - (0.50) Office of Transit 1.00 1.00 - - - Public Information Officer 1.00 1.00 1.00 1.00 - Office of Administrative Code and - - - 1.00 1.00 Directives Office of Management&Budget - - - 5.00 5.00 Office of Purchasing &Administrative - - - 6.00 6.00 Oversight Office of Housing & Real Estate - - 1.00 1.00 - Extension Services 1.00 1.00 - - - Total Full-Time FTE 11.50 11.50 12.50 24.50 12.00 Total FTE 11.56 11.50 12.50 24.50 12.00 Guardian Ad Litem Mission Statement The Guardian ad Litem Program is appointed by the Court to represent the Child's best interest&is the only one in the case that focuses exclusively on the child. Description and Services Provided We will continue to be a powerful and effective voice advocating for the best interest of Floridds abused,abandoned and neglected children and be recognized and respected as a partnership of community advocates and professional staff. To the fullest extent possible,this vision will be realized through volunteers who will advocate as Guardians ad Litem for the children we serve. We are committed to the Core values of our program: 1) Commitment to Children- the children for whom we advocate are our most important priority. 2)Communication Built on Trust- we have a culture of open communication,active listening,teamwork,and regard for the view of others. This includes being honest and straightforward with the children we represent in keeping with their level of age and maturity. 3)Collective Empowerment-the program has the authority and responsibility to make and implement the best decisions to meet the children's needs. This empowerment must extended and passed on to volunteers,attorneys and staff alike. 4)Collaboration-We proactively seek to develop relationships that promote the well-being of the whole child. 5)Courtesy-the program values all who engage in this challenging work and ensures they are treated with respect and dignity. FY 2024 FY 2025 FY 2026 FY 2026 FY 2027 FY 2027 Budgetary Cost Summary Actual Actual Adopted Amended Proposed Change Personnel Expenditures 115,519 1097446 1101364 110,364 112573 2.0% Operating Expenditures 119,848 155,947 219,197 219,197 147,635 (32.6)% Capital Outlay Expenditures - 57257 3500 37500 37500 -% Total Budget 2353367 2703650 3333061 3333061 2633708 (20.8)% FY 2024 FY 2025 FY 2026 FY 2026 FY 2027 FY 2027 Revenue Sources Actual Actual Adopted Amended Proposed Change General Fund 2353367 270,650 333,061 3333061 263,708 (20.8)% Total Revenue 235,367 2703650 3333061 333,061 2633708 (20.8)7/o Fiscal Year 2027 86 County Administrator Monroe County Board of County Commissioners Fiscal Year 2027 Proposed Fiscal Plan County Administrator FY 2024 FY 2025 FY 2026 FY 2027 FY 2027 Position Summary Actual Actual Adopted Proposed Variance Administrative Support 2.00 1.00 1.00 1.00 - Total Full-Time FTE 2.00 1.00 1.00 1.00 - Total FTE 2.00 1.00 1.00 1.00 - Fiscal Year 2027 87 County Administrator Monroe County Board of County Commissioners Fiscal Year 2027 Proposed Fiscal Plan County Administrator County Administrator Mission Statement Provide essential services through efficiency,innovation,high quality customer service for the benefit of our local government and community. Description and Services Provided Serve as a role model for all County departments in creating a culture of exceptional public service through collaboration and integrity while delivering effective and efficient services that exceed expectations and demonstrate value to our commissioners,employees,and constituents. FY 2024 FY 2025 FY 2026 FY 2026 FY 2027 FY 2027 Budgetary Cost Summary Actual Actual Adopted Amended Proposed Change Personnel Expenditures 9477139 153627951 17543,427 175437427 157557487 13.7% Operating Expenditures 76,380 5447167 88,548 88,548 103,063 16.4% Capital Outlay Expenditures 27363 - 27000 27000 - (100.0)% Total Budget 19025,882 1,907,118 1,633,975 19633,975 1,858,550 13.7% FY 2024 FY 2025 FY 2026 FY 2026 FY 2027 FY 2027 Revenue Sources Actual Actual Adopted Amended Proposed Change General Fund 9247797 152437423 176335975 1,6337975 158587550 13.7% Governmental Fund Type Grants 1017085 6637695 - - - -% Total Revenue 19025,882 1,907,118 1,633,975 19633,975 118589550 13.7% FY 2024 FY 2025 FY 2026 FY 2027 FY 2027 Position Summary Actual Actual Adopted Proposed Variance Administrative Support 1.00 2.00 4.00 5.00 1.00 Officials&Administrators 2.00 2.00 2.00 3.00 1.00 Professionals - - - 0.50 0.50 Total Full-Time FTE 3.00 4.00 6.00 8.50 2.50 Total FTE 3.00 4.00 6.00 8.50 2.50 Fiscal Year 2027 88 County Administrator Monroe County Board of County Commissioners Fiscal Year 2027 Proposed Fiscal Plan County Administrator Office of Legislative Affairs Mission Statement To protect and advance Monroe CountVs legislative interests at the state and federal levels.I work to advance the legislative proposals and funding requests adopted by the Board of County Commissioners,while continuously monitoring all relevant state and federal legislation, regulations,and policy decisions.My role is to ensure these external actions support the county's ability to deliver essential public services, maintain long term fiscal stability,anticipate and respond to emerging changes,and preserve the countVs operational capacity to meet its core responsibilities. Description and Services Provided The Office of Legislative Affairs develops Monroe Countys state and federal legislative agendas;coordinates County positions and responses to legislation;supports advancement of the County's legislative priorities and appropriations;prepares resolutions,talking points,issue briefs and legislative updates;organizes/manages advocacy trips to Tallahassee and DC. The Office also advocates at the state and federal agency level on behalf of the County's issues and needs. The Office oversees the Restore Act Program;development and monitoring of the Local Multi-Year Implementation Plan and monitoring of the Gulf Consortium's State Expenditure Plan;management of local pot and Consortium pot grant funds;development and submission of applications for this funding;participation in monthly Gulf Consortium meetings and conference calls. The Office also monitors regional issues with local impacts including ongoing implementation of Everglades Restoration,and the licensing and remediation plan activities related to the Turkey Point Nuclear Facility. FY 2024 FY 2025 FY 2026 FY 2026 FY 2027 FY 2027 Budgetary Cost Summary Actual Actual Adopted Amended Proposed Change Personnel Expenditures 2271380 2387102 2415512 2411512 2467775 2.2% Operating Expenditures 453,971 453,260 456,300 456,300 460,100 0.8% Total Budget 6813351 6913362 6973812 6973812 7063875 1.3% FY 2024 FY 2025 FY 2026 FY 2026 FY 2027 FY 2027 Revenue Sources Actual Actual Adopted Amended Proposed Change General Fund 6817351 6917362 697,812 6977812 706,875 1.3% Total Revenue 681,351 691,362 6973812 697,812 706,875 1.3% FY 2024 FY 2025 FY 2026 FY 2027 FY 2027 Position Summary Actual Actual Adopted Proposed Variance Administrative Support 1.00 1.00 1.00 - (1.00) Professionals - - - 1.00 1.00 Total Full-Time FTE 1.00 1.00 1.00 1.00 - Total FTE 1.00 1.00 1.00 1.00 - Fiscal Year 2027 89 County Administrator Monroe County Board of County Commissioners Fiscal Year 2027 Proposed Fiscal Plan County Administrator Office of Transit Description and Services Provided The Office of Transit was eliminated in the FY2026 budget due to funding deficiencies. FY 2024 FY 2025 FY 2026 FY 2026 FY 2027 FY 2027 Budgetary Cost Summary Actual Actual Adopted Amended Proposed Change Personnel Expenditures 318,267 329,424 - - - -% Operating Expenditures 170,746 663,046 - - - -% Total Budget 48%012 9929470 - - - -% FY 2024 FY 2025 FY 2026 FY 2026 FY 2027 FY 2027 Revenue Sources Actual Actual Adopted Amended Proposed Change General Fund 319,337 332,289 - - - -% Governmental Fund Type Grants 169,675 660,180 - - - -% Total Revenue 4899012 9929470 - - - -% FY 2024 FY 2025 FY 2026 FY 2027 FY 2027 Position Summary Actual Actual Adopted Proposed Variance Officials&Administrators 1.00 1.00 - - - Total Full-Time FTE 1.00 1.00 - - - Total FTE 1.00 1.00 - - - Fiscal Year 2027 90 County Administrator Monroe County Board of County Commissioners Fiscal Year 2027 Proposed Fiscal Plan County Administrator Public Information Officer Mission Statement To provide clear,accurate,and timely information that builds public trust,supports informed decision-making,and enhances transparency between Monroe County government and its residents,visitors,and stakeholders,before,during,and after routine operations and emergency events. Description and Services Provided The Public Information Office manages countywide communications and public engagement efforts for the Monroe County Board of County Commissioners,county departments,Monroe County Emergency Management,and Monroe County Fire Rescue.The office serves as the primary source of official county information for residents,visitors,media outlets,partner agencies,and stakeholders through media relations,digital communications,emergency messaging,and community outreach initiatives. Responsibilities: •Writes and distributes news releases,media advisories,public notices,talking points or speeches,and official county statements. •Serves as the primary media relations contact for Monroe County government,responding to inquiries from local,regional,and national media outlets. o Manages the county's official social media communications across major platforms,including Facebook,Instagram,Linkedln,and Nextdoor • Develops and publishes digital content,including graphics,photography,videos,public education materials,and community outreach campaigns. •Creates,updates,and maintains Monroe County websites and digital communication platforms,ensuring timely information and ADA accessibility compliance. •Coordinates and disseminates public information during emergencies and disaster events in support of Monroe County Emergency Management and Monroe County Fire Rescue. • Interacts with residents,visitors,businesses,and stakeholders to provide accurate information and respond to questions regarding county services,programs,and initiatives. •Arranges and coordinates press conferences,public meetings,ceremonies,community outreach events,and official county announcements. •Supports county leadership and departments with strategic messaging,presentations,and communication planning as requested. •Works collaboratively with local,state,and federal agencies to ensure the public receives timely information regarding programs,grants, emergency notifications,and community initiatives. • Monitors media coverage,public engagement,and communication analytics to evaluate outreach effectiveness and identify communication opportunities. • Produces the annual State of the County report and other countywide informational publications and presentations. FY 2024 FY 2025 FY 2026 FY 2026 FY 2027 FY 2027 Budgetary Cost Summary Actual Actual Adopted Amended Proposed Change Personnel Expenditures 142279 147849 166,703 1667703 1707224 2.1% Operating Expenditures 105123 127559 285980 285980 177464 (39.7)% Capital Outlay Expenditures - 27073 - - - -% Total Budget 243401 299482 195,683 1953683 1879688 (4.1)% FY 2024 FY 2025 FY 2026 FY 2026 FY 2027 FY 2027 Revenue Sources Actual Actual Adopted Amended Proposed Change General Fund 247401 297482 195,683 1957683 1877688 (4.1)% Total Revenue 24,401 299482 195,683 195,683 1879688 (4.1)% FY 2024 FY 2025 FY 2026 FY 2027 FY 2027 Position Summary Actual Actual Adopted Proposed Variance Administrative Support 1.00 1.00 1.00 - (1.00) Officials&Administrators - - - 1.00 1.00 Total Full-Time FTE 1.00 1.00 1.00 1.00 - Total FTE 1.00 1.00 1.00 1.00 - Fiscal Year 2027 91 County Administrator Monroe County Board of County Commissioners Fiscal Year 2027 Proposed Fiscal Plan County Administrator Office of Administrative Code and Directives FY 2024 FY 2025 FY 2026 FY 2026 FY 2027 FY 2027 Budgetary Cost Summary Actual Actual Adopted Amended Proposed Change Personnel Expenditures - - - - 2027663 -% Total Budget - - - - 2029663 -% FY 2024 FY 2025 FY 2026 FY 2026 FY 2027 FY 2027 Revenue Sources Actual Actual Adopted Amended Proposed Change General Fund - - - - 2027663 -% Total Revenue - - - - 2029663 -% FY 2024 FY 2025 FY 2026 FY 2027 FY 2027 Position Summary Actual Actual Adopted Proposed Variance Administrative Support - - - 1.00 1.00 Total Full-Time FTE - - - 1.00 1.00 Total FTE - - - 1.00 1.00 Fiscal Year 2027 92 County Administrator Monroe County Board of County Commissioners Fiscal Year 2027 Proposed Fiscal Plan County Administrator Office of Management & Budget Mission Statement The mission of the Office of Management&Budget is to provide effective development and implementation of Monroe CountVs budget; promote efficient,sound financial management;facilitate financially responsible grant funding;and maintain the highest standards of ethics, integrity,and prudent expenditure of public funds. Description and Services Provided The Monroe County Office of Management and Budget(OMB)is a high-performance office with a true commitment to public service.Our staff shares a focus on community values and the rising expectations of our customers. We realize the need for increased accountability and are dedicated to operational excellence. FY 2024 FY 2025 FY 2026 FY 2026 FY 2027 FY 2027 Budgetary Cost Summary Actual Actual Adopted Amended Proposed Change Personnel Expenditures 1,006,144 934,516 9215703 9219703 835,976 (9.3)% Operating Expenditures 578147619 318187804 407002 407002 247389 (39.0)% Capital Outlay Expenditures 1,4801454 - - - - -% Total Budget 81301,217 41753,320 9611705 9611705 860,365 (10.5)% FY 2024 FY 2025 FY 2026 FY 2026 FY 2027 FY 2027 Revenue Sources Actual Actual Adopted Amended Proposed Change General Fund 1,084,994 971,363 9615705 9611705 860,365 (10.5)% Governmental Fund Type Grants 772167223 317817957 - - - -% Total Revenue 8,301,217 41753,320 961,705 9611705 860,365 (10.5)% FY 2024 FY 2025 FY 2026 FY 2027 FY 2027 Position Summary Actual Actual Adopted Proposed Variance Officials&Administrators - - - 3.00 3.00 Professionals - - - 2.00 2.00 Total Full-Time FTE - - - 5.00 5.00 Total FTE - - - 5.00 5.00 Fiscal Year 2027 93 County Administrator Monroe County Board of County Commissioners Fiscal Year 2027 Proposed Fiscal Plan County Administrator Office of Purchasing & Administrative Oversight Mission Statement The mission of the Office of Purchasing and Administrative Oversight is to provide quality purchasing and contracting support to all County Departments and Offices in a timely,cost-effective,compliant,and professional manner,while ensuring responsible stewardship of public funds. The Office also provides administrative oversight to ensure consistent,transparent,and compliant purchasing and contracting practices Countywide. As purchasing compliance professionals: •We follow a strict code of ethics,avoiding the appearance of and preventing the opportunity for favoritism. •We are stewards of public funds,ensuring fair and open competition. •We ensure compliance with Federal,State and local laws,policies and procedures. •We strive to create a work environment that demonstrates teamwork,respect,integrity,and honest communication. Description and Services Provided The Office of Purchasing and Administrative Oversight supports all County Departments and Offices by ensuring compliance through review of Requisitions for Purchase Orders,Purchase Card transactions,Amazon Business Prime orders,and Contracts. For procurements exceeding$5,000, the Office provides compliance oversight across the procurement lifecycle,from purchasing method selection through contract execution and post-execution monitoring.While these programs are not specifically mandated by Federal,State,or Local laws,they exist to ensure compliance with those laws and to reduce the risk of noncompliance. FY 2024 FY 2025 FY 2026 FY 2026 FY 2027 FY 2027 Budgetary Cost Summary Actual Actual Adopted Amended Proposed Change Personnel Expenditures 484,558 550,633 9025444 9029444 918,203 1.7% Operating Expenditures 113,146 2067653 140,804 1407804 887128 (37.4)% Capital Outlay Expenditures - 1,429 - - 588 -% Total Budget 5973705 758,715 1,043,248 190433248 19006,919 (3.5)% FY 2024 FY 2025 FY 2026 FY 2026 FY 2027 FY 2027 Revenue Sources Actual Actual Adopted Amended Proposed Change General Fund 5971705 758,715 1,043,248 1,043,248 1,006,919 (3.5)% Total Revenue 597,705 758,715 1,043,248 1,043,248 1,006,919 (3.5)7/6 FY 2024 FY 2025 FY 2026 FY 2027 FY 2027 Position Summary Actual Actual Adopted Proposed Variance Administrative Support - - - 3.00 3.00 Officials&Administrators - - - 3.00 3.00 Total Full-Time FTE - - - 6.00 6.00 Total FTE - - - 6.00 6.00 Fiscal Year 2027 94 County Administrator Monroe County Board of County Commissioners Fiscal Year 2027 Proposed Fiscal Plan County Administrator Office of Housing & Real Estate Mission Statement The Office of Housing and Real Estate will consolidate,coordinate,and optimize County real estate and housing programs to maximize asset utilization,expand county-owned and county-employee housing opportunities,strategically consolidate County and constitution office facilities, and identify sustainable funding sources to support long-term real estate and housing initiatives. FY 2024 FY 2025 FY 2026 FY 2026 FY 2027 FY 2027 Budgetary Cost Summary Actual Actual Adopted Amended Proposed Change Personnel Expenditures - - 186,216 186,216 246,390 32.3% Operating Expenditures - 570 290,000 2907000 5687868 96.2% Capital Outlay Expenditures - 600 - - - -% Total Budget - 11170 476,216 476,216 815,258 71.2% FY 2024 FY 2025 FY 2026 FY 2026 FY 2027 FY 2027 Revenue Sources Actual Actual Adopted Amended Proposed Change General Fund - - 186,216 186,216 345,390 85.5% Affordable Housing Programs - 17170 2901000 2907000 469,868 62.0% Total Revenue - 19170 476,216 476,216 8159258 71.2% FY 2024 FY 2025 FY 2026 FY 2027 FY 2027 Position Summary Actual Actual Adopted Proposed Variance Administrative Support - - 1.00 - (1.00) Officials&Administrators - - - 1.00 1.00 Total Full-Time FTE - - 1.00 1.00 - Total FTE - - 1.00 1.00 - Fiscal Year 2027 95 County Administrator Monroe County Board of County Commissioners Fiscal Year 2027 Proposed Fiscal Plan County Administrator Extension Services Mission Statement The Monroe County Extension Service is committed to providing objective science-based youth and adult informal community educational programs and services in horticulture,family and consumer sciences,and marine areas that help residents to improve their quality of life and surrounding environment. Description and Services Provided Extension Services focuses on horticulture,energy,small business and water quality within the community. UF-IFAS Monroe County Extension conducts research and provides education to the Keys community as well as OF certification programs in the Keys.The office is supported by both Monroe County, University of Florida,and the state Department of Agriculture. Programs provided include Master Gardeners,Sustainable Floridians,Florida Keys Water Watch and the Florida Master Naturalist Program. FY 2024 FY 2025 FY 2026 FY 2026 FY 2027 FY 2027 Budgetary Cost Summary Actual Actual Adopted Amended Proposed Change Personnel Expenditures 1121795 131,802 - - - -% Operating Expenditures 156,780 152,329 1711046 171,046 172,334 0.8% Total Budget 26%575 2841131 171,046 171,046 172,334 0.8% FY 2024 FY 2025 FY 2026 FY 2026 FY 2027 FY 2027 Revenue Sources Actual Actual Adopted Amended Proposed Change General Fund 269,575 2847131 171,046 171,046 172,334 0.8% Total Revenue 2693575 284,131 171,046 1713046 172,334 0.8% FY 2024 FY 2025 FY 2026 FY 2027 FY 2027 Position Summary Actual Actual Adopted Proposed Variance Administrative Support 1.00 1.00 - - - Total Full-Time FTE 1.00 1.00 - - - Total FTE 1.00 1.00 - - - Fiscal Year 2027 96 County Administrator FY27 Proposed Emergency . Yriu�+n pile, r / J ' 97 Monroe County Board of County Commissioners Fiscal Year 2027 Proposed Fiscal Plan Emergency Services Emergency Services Organizational Chart Total Full-Time Equivalents(FTE)= 192.39 Emergency Medical Air Transport Total Full-Time Equivalents(FTE)= 21.00 Fire & Rescue Central Total Full-Time Equivalents(FTE)= 138.00 Fire & Rescue Coordinator Total Full-Time Equivalents(FTE)= 12.02 Office of Emergency Management Total Full-Time Equivalents(FTE)= 2.37 Fire Marshal Total Full-Time Equivalents(FTE)= 5.00 Fire & Rescue Key West Airport Total Full-Time Equivalents(FTE)= 14.00 Fiscal Year 2027 98 Emergency Services Monroe County Board of County Commissioners Fiscal Year 2027 Proposed Fiscal Plan Emergency Services Mission Statement The Emergency Services Department plans for,responds to and mitigates the effects of all types of emergency situations,protecting life and property through rapid skillful responses,advanced medical care and proactive fire prevention. Monroe County Emergency Management protects lives and property by serving as the lead agency for disaster preparedness,response,recovery, and mitigation.Through strong partnerships and proactive planning,the agency ensures a coordinated approach to minimize the impact of emergencies throughout Monroe County. Services Provided Emergency Services: Structural Firefighting/State: • Florida Statute 633.412 • Florida Administrative Code 69A-37.404 • NFPA 1700—Structural Firefighting • NFPA 1851—Standards for selection,care,and maintenance of structural firefighting protective ensembles • NFPA 1010—Professional Qualifications Aircraft Emergency Response Firefighting(ARFF)/Federal/State: • FAA 14 CFR Part 139—Aircraft Emergency Response • 14 CFR 139.319—Aircraft rescue and firefighting operations requirements • 14 CFR 139.325—Airport Emergency Plan • Florida Statute Chapter 332 • Florida Statue Chapter 252 Advanced emergency medical response and transportation(air and ground)/Federal/State • Florida Statute Chapter 401 • Florida Administrative Code Chapter 64J-1 • Florida Statute Chapter 395 • Emergency Medical Treatment and Labor Act(EMTALA) • DOT/National Highway Traffic Safety Administration(NHTSA) • DEA • National Incident Management System(NIMS) • Department of Health • FAA 14 CFR Part 135 Fire prevention,safety education and Community Risk Reduction(CRR)/State • Florida Statute 633.202 Fire Investigation for Cause&Origin/State • Florida Statute 633.112 Hurricane preparedness and response/Federal • 29 CFR 1910.38 Countywide firefighting and Emergency Medical Services(EMS)training/State • Florida Administrative Code Chapter 64J-1 • Florida DOH • NFPA 1001 Emergency Management: Develop and maintain Comprehensive Emergency Management Plan:FL Statute 252.35(2)(a) Emergency Operations Center Activation and Management: FL Statute 252.38(3)(a)3. Maintain Public Warning and Notification Systems:FL Statute252.35(2)(a)6. Disaster Response Coordination(including sheltering and Mass Care):FL Statute 252.38 Hazard Mitigation Planning and Project Implementation: Florida Administrative Code 27P-22 Training and Exercises—Conduct annual hurricane exercise: FL Statute 252.35 Special Needs Shelter Registration and Coordination:FL Statute 381.0303 Special Needs Registry:FL Statute 252.355,381.0303 Health care Emergency Action Plan reviews and approval:FL Statute400.23(2)(g),395.1055,429.41,408.821,252.355 Coordination of Volunteer and Donations Management: FL Statute 252.35(3) County-level coordination of recovery assistance: FL Statute252.38 Implement and maintain Radiological Emergency Preparedness: FL Statute 252.60,252.34(12) Strategic Goals GOAL 1(Fire Rescue): Fiscal Year 2027 99 Emergency Services Monroe County Board of County Commissioners Fiscal Year 2027 Proposed Fiscal Plan Emergency Services PROVIDE A COHERENT STATEMENT OF THE STRATEGIC GOAL: Reduce the Fire Central Operations Division's annual overtime expenditure. PROVIDE THE PROCESS FOR CREATING THE STRATEGIC GOAL: The difference between budgeted overtime expenditures and actual costs incurred is higher than acceptable. PROVIDE THE STRATEGIES/ACTION PLANS BY THE RESPONSIBLE PARTY THAT WILL ADDRESS THE CONCERNS AND ISSUES: •Track and analyze monthly overtime expenditures.(Executive Administrator) • Measure the difference between the budgeted overtime expenditures and actual costs.(Executive Administrator) •Conduct real-time reviews,tracking and analysis of hours and expenditures on a monthly basis.(Deputy Fire Chief of Operations) • Provide mid-year status report to administration with analysis and recommendations.(Deputy Fire Chief of Operations) MEASURE: Reduce total overtime expenditures by 60%within the next fiscal year as compared to the prior fiscal year's expenditure. OUTCOME: To be completed at the end of the FY GOAL 2(Trauma Star): PROVIDE A COHERENT STATEMENT OF THE STRATEGIC GOAL: Increase the recovery of air and ground medical billing by reducing the time for insurance agreement processing. PROVIDE THE PROCESS FOR CREATING THE STRATEGIC GOAL: Fluctuations in revenue collections each month create instability in revenues.This goal is intended to stabilize the revenue stream. PROVIDE THE STRATEGIES/ACTION PLANS BY THE RESPONSIBLE PARTY THAT WILL ADDRESS THE CONCERNS AND ISSUES: •Actively initiate and track the collection of medical service insurance deductibles,co-pays and past-due balances.(Billing Supervisor) •Conduct daily reviews of outstanding balances.(Aviation&EMS Chief) • Implement resolution to utilize the Fire Chiefs authority to process settlement agreements.(Executive Administrator) •Analyze the revenues collected with the amounts billed on a monthly basis and provide recommendation.(Aviation&EMS Chief) MEASURE: Maintain a net collections recovery ratio of 50%for both air and ground ambulance medical services on an annual basis. OUTCOME: To be completed at the end of the FY GOAL 3(Fire Training Academy): PROVIDE A COHERENT STATEMENT OF THE STRATEGIC GOAL: Increase division revenues by doubling the number of students in the Firefighter certification courses annually. PROVIDE THE PROCESS FOR CREATING THE STRATEGIC GOAL: The difference between budgeted personnel training instructor expenses is higher than the revenues generated. PROVIDE THE STRATEGIES/ACTION PLANS BY THE RESPONSIBLE PARTY THAT WILL ADDRESS THE CONCERNS AND ISSUES: • Increase the number of available classes for firefighter certification annually.(Division Chief of Training) •Compare year over year student registration numbers for analysis and recommendation.(Division Chief of Training) MEASURE: The total number of students certified to be firefighters through the Fire Training Academy. OUTCOME: To be completed at the end of the FY GOAL 4(Fire Marshal's Office): PROVIDE A COHERENT STATEMENT OF THE STRATEGIC GOAL: Increase the number of inspections with a corresponding increase in revenues annually. Fiscal Year 2027 100 Emergency Services Monroe County Board of County Commissioners Fiscal Year 2027 Proposed Fiscal Plan Emergency Services PROVIDE THE PROCESS FOR CREATING THE STRATEGIC GOAL: The difference between budgeted expenses for Fire Safety inspectors is higher than the revenues generated. PROVIDE THE STRATEGIES/ACTION PLANS BY THE RESPONSIBLE PARTY THAT WILL ADDRESS THE CONCERNS AND ISSUES: • Implement automated monthly inspections lists within each Fire Station Zone on a weekly basis to increase the number of inspections.(Deputy Fire Marshals) •Analyze the number of inspections and revenues on a monthly basis for recommendations.(Deputy Chief of Administration/Fire Marshal) MEASURE: Increase the number of annual inspections by 15%and also increase the inspection revenues by 15%for the year,as compared to the prior year`s revenues. OUTCOME: To be completed at the end of the FY GOAL 5(Emergency Management): PROVIDE A COHERENT STATEMENT OF THE STRATEGIC GOAL: Revise the Family Reunification and Family Assistance Center Plan to meet the needs of the Lower,Middle,and Upper Keys.This plan will quickly provide family reunification and assistance services after an emergency,supporting our communitVs recovery and resilience. PROVIDE THE PROCESS FOR CREATING THE STRATEGIC GOAL: Establish an organizational chart with local,state,and federal partners to streamline the activation and operation of reunification and assistance centers throughout Monroe County.This will be done through planning meetings,tabletop and full-scale exercises. PROVIDE THE STRATEGIES/ACTION PLANS BY THE RESPONSIBLE PARTY THAT WILL ADDRESS THE CONCERNS AND ISSUES: -Conduct a needs assessment to identify specific challenges and resources required for family reunification(Logistics Senior Planner). -Coordinate with local law enforcement,healthcare providers,and partners to develop framework(Logistics Senior Planner) -Identify and secure suitable locations in each region(Director of Emergency Management) -Pre-position supplies for reunification operations(Human Services Senior Planner) -Establish a clear communication channel to include multilingual information and materials(Human Services Senior Planner) -Train the staff and volunteers on reunifications procedures(Logistics Senior Planner) -Schedule regular exercises to measure effectiveness of operations(Logistics Senior Planner) MEASURE: Due to the lack of real-time events,conducting regular reunification exercises to simulate different scenarios will gauge the response times, coordination,and performance of partners and staff. Additionally,leveraging feedback from the public and reviewing after action reports of real-time events will further increase Monroe Countys readiness. OUTCOME:To be completed at the end of the FY Fiscal Year 2027 101 Emergency Services Monroe County Board of County Commissioners Fiscal Year 2027 Proposed Fiscal Plan Emergency Services FY 2024 FY 2025 FY 2026 FY 2026 FY 2027 FY 2027 Budgetary Cost Summary Actual Actual Adopted Amended Proposed Change Personnel Expenditures 2378047762 2650501485 2754547276 2774547276 3118027437 15.8% Operating Expenditures 10,821,299 12,660,982 10,770,726 10,770,726 113779,948 9.4% Capital Outlay Expenditures 502,096 998,064 660,320 660,320 11308,750 98.2% Total Budget 3591289157 399709,531 38,885,322 3898859322 44,8919135 15.4% FY 2024 FY 2025 FY 2026 FY 2026 FY 2027 FY 2027 Appropriations by Department Actual Actual Adopted Amended Proposed Change Emergency Medical Air Transport 109265,176 12,642,479 10,788,448 109788,448 123214,922 13% Fire&Rescue Central 179157,171 187727,551 20,557,162 209557,162 245536,526 19% Fire&Rescue Coordinator 2,351,019 216137695 257411154 277417154 216957395 (2)% Fire&Rescue Key West Airport 27224,466 215897260 278671713 2,867,713 313997677 19% Fire Marshal 828,351 9427286 8845447 884,447 1,041,443 18% Impact Fees Fire&EMS - - 1967190 1967190 2157074 10% LOSAP 587920 387835 631000 637000 657000 3% Office of Emergency Management 272437054 211557426 7877208 7877208 7237098 (8)% Total Budget 35,1287157 39970%531 38,8859322 38,8859322 4498917135 15% FY 2024 FY 2025 FY 2026 FY 2026 FY 2027 FY 2027 Revenue Sources Actual Actual Adopted Amended Proposed Change General Fund 1,904,953 1,840,564 1,657,885 1,657,885 1,572,125 (5.2)% Fine& Forfeiture Fund 1072657176 1216427479 1077881448 1077887448 1212147922 13.2% Governmental Fund Type Grants 3,377,720 1,539,278 - - - -% Impact Fees Fund-Fire& EMS - - 1965190 1967190 2153074 9.6% Fire&Ambulance, District#1 - Lower and 1478357786 1812307278 2075577162 2075577162 2415367526 19.4% Middle Keys Unincorporated Svc District- Planning, 23461,135 218283837 2,754,924 23754,924 218877811 4.8% Building, and Zoning Key West International Airport 2,224,466 2,589,260 2,867,713 2,867,713 3,399,677 18.6% Fire&EMS LOSAP Trust Fund 58,920 38,835 63,000 63,000 65,000 3.2% Total Revenue 35,128,157 39,709,531 38,885,322 38,885,322 44,8919135 15.4% FY 2024 FY 2025 FY 2026 FY 2027 FY 2027 Position Summary by Department Actual Actual Adopted Proposed Variance Emergency Medical Air Transport 21.00 21.00 20.00 21.00 1.00 Fire&Rescue Central 99.00 123.00 123.00 138.00 15.00 Fire&Rescue Coordinator 14.02 16.02 12.02 12.02 - Office of Emergency Management - - 2.37 2.37 - Fire Marshal 6.00 6.00 5.00 5.00 - Fire&Rescue Key West Airport 14.00 14.00 14.00 14.00 - Total Full-Time FTE 154.02 180.02 176.39 192.39 16.00 Total FTE 154.02 180.02 176.39 192.39 16.00 Fiscal Year 2027 102 Emergency Services Monroe County Board of County Commissioners Fiscal Year 2027 Proposed Fiscal Plan Emergency Services Emergency Medical Air Transport Mission Statement Emergency Services is committed to serving our community with the highest level of life and property protection to meet the needs of our residents and visitors in the Florida Keys.Our mission is to relentlessly protect and preserve life by responding with speed,skill,and determination to every emergency.We are committed to not only fighting fires but also providing advanced life support medical services, preventing emergencies through education,and ensuring the highest level of care during every rescue.Our unwavering focus is on minimizing harm,maximizing survival,and safeguarding the health and safety of Monroe County communities. Description and Services Provided In partnership between Monroe County Fire Rescue and Monroe County Sheriffs Office,provide a fully-staffed and operational air medical transport service in Monroe County for trauma scene response and medically necessary hospital-to-hospital transfers. FY 2024 FY 2025 FY 2026 FY 2026 FY 2027 FY 2027 Budgetary Cost Summary Actual Actual Adopted Amended Proposed Change Personnel Expenditures 3,428,315 3,549,324 3,846,652 3,846,652 41415,456 14.8% Operating Expenditures 678167126 819077127 679217796 679217796 717097666 11.4% Capital Outlay Expenditures 201735 186,027 20,000 20,000 89,800 349.0% Total Budget 107265,176 12,642,479 10,788,448 107788,448 129214,922 13.2% FY 2024 FY 2025 FY 2026 FY 2026 FY 2027 FY 2027 Revenue Sources Actual Actual Adopted Amended Proposed Change Fine&Forfeiture Fund 10,265,176 12,642,479 10,788,448 10,788,448 129214,922 13.2% Total Revenue 10,265,176 12,642,479 1097889448 10,788,448 12,214,922 13.2% FY 2024 FY 2025 FY 2026 FY 2027 FY 2027 Position Summary Actual Actual Adopted Proposed Variance Administrative Support 3.00 3.00 3.00 4.00 1.00 Officials&Administrators 2.00 2.00 1.00 1.00 - Protective Service Workers 10.00 10.00 10.00 10.00 - Professionals 6.00 6.00 6.00 6.00 - Total Full-Time FTE 21.00 21.00 20.00 21.00 1.00 Total FTE 21.00 21.00 20.00 21.00 1.00 Fiscal Year 2027 103 Emergency Services Monroe County Board of County Commissioners Fiscal Year 2027 Proposed Fiscal Plan Emergency Services Fire & Rescue Central Mission Statement Emergency Services is committed to serving our community with the highest level of life and property protection to meet the needs of our residents and visitors in the Florida Keys. Description and Services Provided The Emergency Services Department plans for,responds to and mitigates the effects of most any emergency situation,including natural and man- made events. These responsibilities include: • Fire suppression and Aircraft Emergency Response(ARFF); •Advanced emergency medical response and transportation(air and ground); • Fire prevention and safety education; • Fire Investigation for Cause&Origin; • Hurricane preparedness and response; •Countywide firefighting and Emergency Medical Services(EMS)training. FY 2024 FY 2025 FY 2026 FY 2026 FY 2027 FY 2027 Budgetary Cost Summary Actual Actual Adopted Amended Proposed Change Personnel Expenditures 14,909,512 16,534,728 17,840,377 17,840,377 219160,938 18.6% Operating Expenditures 1,964,585 119017263 272971125 272977125 212967904 -% Capital Outlay Expenditures 2837075 2917559 4191660 4197660 110787684 157.0% Total Budget 1771577171 18,7277551 2075579162 2075577162 2495367526 19.4% FY 2024 FY 2025 FY 2026 FY 2026 FY 2027 FY 2027 Revenue Sources Actual Actual Adopted Amended Proposed Change Governmental Fund Type Grants 273217386 4977272 - - - -% Fire&Ambulance, District#1 -Lower and 1478357786 181230,278 20,557,162 2075577162 241536,526 19.4% Middle Keys Total Revenue 17,1579171 189727,551 207557,162 2095579162 249536,526 19.4% FY 2024 FY 2025 FY 2026 FY 2027 FY 2027 Position Summary Actual Actual Adopted Proposed Variance Protective Service Workers 99.00 123.00 123.00 138.00 15.00 Total Full-Time FTE 99.00 123.00 123.00 138.00 15.00 Total FTE 99.00 123.00 123.00 138.00 15.00 Fiscal Year 2027 104 Emergency Services Monroe County Board of County Commissioners Fiscal Year 2027 Proposed Fiscal Plan Emergency Services Fire & Rescue Coordinator Mission Statement Emergency Services is committed to serving our community with the highest level of life and property protection to meet the needs of our residents and visitors in the Florida Keys. Our mission is to relentlessly protect and preserve life by responding with speed,skill,and determination to every emergency.We are committed to not only fighting fires but also providing advanced life support medical services, preventing emergencies through education,and ensuring the highest level of care during every rescue.Our unwavering focus is on minimizing harm,maximizing survival,and safeguarding the health and safety of Monroe County communities. Description and Services Provided • Managerial Oversight • Budgetary Control and Management • Program Development • Policy Development and Enforcement • Development and Delivery of Training Programs •Safety Program Compliance •Supply and Equipment Purchasing,Delivery and Repairs • Facilities and Apparatus Maintenance Coordination • Provide in-house training and certification programs FY 2024 FY 2025 FY 2026 FY 2026 FY 2027 FY 2027 Budgetary Cost Summary Actual Actual Adopted Amended Proposed Change Personnel Expenditures 1,984,652 2,071,917 25176,329 2,176,329 2,276,013 4.6% Operating Expenditures 304,983 416,246 366,879 366,879 375,267 2.3% Capital Outlay Expenditures 611384 1257532 1971946 1971946 443115 (77.7)% Total Budget 2,351,019 216131695 21741 51 54 237413154 21695,395 (1.7)% FY 2024 FY 2025 FY 2026 FY 2026 FY 2027 FY 2027 Revenue Sources Actual Actual Adopted Amended Proposed Change General Fund 7187234 7277144 870,677 8707677 8497027 (2.5)% Unincorporated Svc District- Planning, 176327785 118867551 118701477 178707477 118467368 (1.3)% Building, and Zoning Total Revenue 29351,019 216139695 2,7411154 29741,154 216959395 (1.7)% FY 2024 FY 2025 FY 2026 FY 2027 FY 2027 Position Summary Actual Actual Adopted Proposed Variance Administrative Support 5.00 6.02 4.02 4.02 - Officials&Administrators 2.00 2.00 2.00 2.00 - Protective Service Workers 5.00 5.00 3.00 2.00 (1.00) Skilled Craft Workers 2.00 3.00 3.00 3.00 - Professionals 0.02 - - 1.00 1.00 Total Full-Time FTE 14.02 16.02 12.02 12.02 - Total FTE 14.02 16.02 12.02 12.02 - Fiscal Year 2027 105 Emergency Services Monroe County Board of County Commissioners Fiscal Year 2027 Proposed Fiscal Plan Emergency Services Office of Emergency Management Major Variances For the FY 2026 Emergency Management adopted budget reflects a decrease of approximately$281,393.00 in operating expense from FY 2025. FY 2024 FY 2025 FY 2026 FY 2026 FY 2027 FY 2027 Budgetary Cost Summary Actual Actual Adopted Amended Proposed Change Personnel Expenditures 9237316 9427475 4141887 4147887 429,986 3.6% Operating Expenditures 171957615 9537205 3617821 3617821 2937112 (19.0)% Capital Outlay Expenditures 1245123 2597746 10,500 10,500 - (100.0)% Total Budget 29243,054 211559426 7871208 787,208 7239098 (8.1)% FY 2024 FY 2025 FY 2026 FY 2026 FY 2027 FY 2027 Revenue Sources Actual Actual Adopted Amended Proposed Change General Fund 17186,719 15113,420 7877208 7877208 723,098 (8.1)% Governmental Fund Type Grants 17056,335 1,0427005 - - - -% Total Revenue 2,2439054 211559426 787,208 787,208 7239098 (8.1)% FY 2024 FY 2025 FY 2026 FY 2027 FY 2027 Position Summary Actual Actual Adopted Proposed Variance Administrative Support - - 1.37 0.37 (1.00) Professionals - - 1.00 2.00 1.00 Total Full-Time FTE - - 2.37 2.37 - Total FTE - - 2.37 2.37 - Fiscal Year 2027 106 Emergency Services Monroe County Board of County Commissioners Fiscal Year 2027 Proposed Fiscal Plan Emergency Services Fire Marshal Mission Statement Emergency Services is committed to serving our community with the highest level of life and property protection to meet the needs of our residents and visitors in the Florida Keys.Our mission is to relentlessly protect and preserve life by responding with speed,skill,and determination to every emergency.We are committed to not only fighting fires but also providing advanced life support medical services, preventing emergencies through education,and ensuring the highest level of care during every rescue.Our unwavering focus is on minimizing harm,maximizing survival,and safeguarding the health and safety of Monroe County communities. Description and Services Provided - Fire and Life Safety Code Enforcement - Site Plan Review - Building Plan Review - Fire Protection Systems Plan Review - Certificate of Occupancy Inspections for Fire Code Compliance - Community Education Programs and Outreach Events - Fire Investigations for Cause&Origin FY 2024 FY 2025 FY 2026 FY 2026 FY 2027 FY 2027 Budgetary Cost Summary Actual Actual Adopted Amended Proposed Change Personnel Expenditures 682,625 702,908 750,126 750,126 897,756 19.7% Operating Expenditures 1427692 128,669 1331107 1337107 1427473 7.0% Capital Outlay Expenditures 37034 1107709 11214 17214 17214 -% Total Budget 828,351 9421286 884,447 8841447 1,041,443 17.8% FY 2024 FY 2025 FY 2026 FY 2026 FY 2027 FY 2027 Revenue Sources Actual Actual Adopted Amended Proposed Change Unincorporated Svc District- Planning, 828,351 942,286 884,447 884,447 1,041,443 17.8% Building, and Zoning Total Revenue 8289351 942,286 884,447 884,447 11041,443 17.8% FY 2024 FY 2025 FY 2026 FY 2027 FY 2027 Position Summary Actual Actual Adopted Proposed Variance Administrative Support 1.00 1.00 1.00 1.00 - Officials&Administrators - - - 1.00 1.00 Protective Service Workers 5.00 5.00 4.00 3.00 (1.00) Total Full-Time FTE 6.00 6.00 5.00 5.00 - Total FTE 6.00 6.00 5.00 5.00 - Fiscal Year 2027 107 Emergency Services Monroe County Board of County Commissioners Fiscal Year 2027 Proposed Fiscal Plan Emergency Services LOSAP Mission Statement Emergency Services is committed to serving our community with the highest level of life and property protection to meet the needs of our residents and visitors in the Florida Keys.Our mission is to relentlessly protect and preserve life by responding with speed,skill,and determination to every emergency.We are committed to not only fighting fires but also providing advanced life support medical services, preventing emergencies through education,and ensuring the highest level of care during every rescue.Our unwavering focus is on minimizing harm,maximizing survival,and safeguarding the health and safety of Monroe County communities. Description and Services Provided LOSAP(Length of Service Award Plan)was implemented on June 21,1999 by Ordinance 026-1999. LOSAP provides benefits to certain eligible firefighters and emergency medical services volunteers who have achieved at least 10 years of recorded active service and have reached the age of 60. FY 2024 FY 2025 FY 2026 FY 2026 FY 2027 FY 2027 Budgetary Cost Summary Actual Actual Adopted Amended Proposed Change Operating Expenditures 581920 38,835 631000 631000 65,000 3.2% Total Budget 583920 383835 63,000 633000 653000 3.2% FY 2024 FY 2025 FY 2026 FY 2026 FY 2027 FY 2027 Revenue Sources Actual Actual Adopted Amended Proposed Change Fire& EMS LOSAP Trust Fund 583920 38,835 63,000 633000 65,000 3.2% Total Revenue 58,920 389835 63,000 63,000 659000 3.2% Fiscal Year 2027 108 Emergency Services Monroe County Board of County Commissioners Fiscal Year 2027 Proposed Fiscal Plan Emergency Services Impact Fees Fire & EMS Description and Services Provided Impact fees are collected as an assessment on building permits issued for projects in unincorporated Monroe County and are used exclusively for the capital expansion of the county's fire infrastructure in a manner consistent with the capital improvements plan of the comprehensive plan, including the installation and retrofit of fire hydrants and wells. Chapter 126 of the Monroe County Code establishes the collection of impact fees. The disbursal of such funds require the approval of the Board of County Commissioners. FY 2024 FY 2025 FY 2026 FY 2026 FY 2027 FY 2027 Budgetary Cost Summary Actual Actual Adopted Amended Proposed Change Operating Expenditures - - 196,190 196,190 215,074 9.6% Total Budget - - 196J90 1969190 2159074 9.6% FY 2024 FY 2025 FY 2026 FY 2026 FY 2027 FY 2027 Revenue Sources Actual Actual Adopted Amended Proposed Change Impact Fees Fund- Fire&EMS - - 196,190 196,190 215,074 9.6% Total Revenue - - 1969190 1963190 2153074 9.6% Fiscal Year 2027 109 Emergency Services Monroe County Board of County Commissioners Fiscal Year 2027 Proposed Fiscal Plan Emergency Services Fire & Rescue Key West Airport Mission Statement Emergency Services is committed to serving our community with the highest level of life and property protection to meet the needs of our residents and visitors in the Florida Keys. Our mission is to relentlessly protect and preserve life by responding with speed,skill,and determination to every emergency.We are committed to not only fighting fires but also providing advanced life support medical services, preventing emergencies through education,and ensuring the highest level of care during every rescue.Our unwavering focus is on minimizing harm,maximizing survival,and safeguarding the health and safety of Monroe County communities. Description and Services Provided - Emergency Response to Aircraft Emergencies - EMS Support at the Airport - Respond to all Unknown Hazardous Incidents Connected to the Airport FY 2024 FY 2025 FY 2026 FY 2026 FY 2027 FY 2027 Budgetary Cost Summary Actual Actual Adopted Amended Proposed Change Personnel Expenditures 1,8761341 2,249,133 214251905 2,4251905 21622,288 8.1% Operating Expenditures 338,379 315,637 430,808 430,808 682,452 58.4% Capital Outlay Expenditures 9,746 247491 111000 11,000 947937 763.1% Total Budget 23224,466 21589,260 2,867,713 23867,713 31399,677 18.6% FY 2024 FY 2025 FY 2026 FY 2026 FY 2027 FY 2027 Revenue Sources Actual Actual Adopted Amended Proposed Change Key West International Airport 2,224,466 215897260 218671713 2,867713 313997677 18.6% Total Revenue 232241466 2,5891260 21867,713 23867,713 31399,677 18.6% FY 2024 FY 2025 FY 2026 FY 2027 FY 2027 Position Summary Actual Actual Adopted Proposed Variance Officials&Administrators - - - 1.00 1.00 Protective Service Workers 13.00 13.00 13.00 12.00 (1.00) Skilled Craft Workers 1.00 1.00 1.00 1.00 - Total Full-Time FTE 14.00 14.00 14.00 14.00 - Total FTE 14.00 14.00 14.00 14.00 - Fiscal Year 2027 110 Emergency Services FY27 Proposed Employee ervices r" , " r / J ' 111 Monroe County Board of County Commissioners Fiscal Year 2027 Proposed Fiscal Plan Employee Services Employee Services Organizational Chart Total Full-Time Equivalents(FTE)= 12.02 Loss Control Total Full-Time Equivalents(FTE)= 1.35 Personnel Total Full-Time Equivalents(FTE)= 4.97 Worker's Comp Total Full-Time Equivalents(FTE)= 1.28 Group Insurance Total Full-Time Equivalents(FTE)= 4.43 Fiscal Year 2027 112 Employee Services Monroe County Board of County Commissioners Fiscal Year 2027 Proposed Fiscal Plan Employee Services Vision Our mission is to provide guidance and essential information to County employees and the public as the County navigates through the challenges of a changing workforce by proactive management of the services. Mission Statement The Employee Services Department provides guidance and information the County's BOCC employees,Constitutional Officer employees,retirees, in the areas of Group Insurance Benefits, Human Resources,and Workers Compensation&Safety. Services Provided The department includes Human Resources,Group Insurance Benefits,and the Safety and Security(includes Workers Compensation). Strategic Goals Department Goals,Processes,Actions,and Measures: a. Goal 1-Group Insurance Benefits: i. Goal: The Group Insurance Benefits Team will strive to offer excellent benefits programs while analyzing health insurance trends;developing better access to medical care for our employees and dependents;while endeavoring to maintain or decrease costs. ii. Process: The Group Insurance Benefits Team will work closely with Gallagher Benefit Consultants to analyze medical claims and projections; legislative updates;and value-based health approaches including new virtual/primary/urgent care services. iii. Actions: To accomplish this,the Group Insurance Benefits Team will increase access to virtual and primary care physicians,as well as urgent care by issuing a Request for Proposals and awarding a contract for these services;therefore reducing claims costs;increase detection of diseases in early stages;and improve the management of chronic conditions. iv.Performance Measure: We will know we succeeded by the increase in virtual/physician/urgent care appointments,with a related reduction in total paid claims costs. b. Goal 2-Human Resources: i. Goal: The Human Resources Team will work with the Clerks office to move manual processes and forms into electronic Workday workflow to increase efficiency and ensure compliance with required policies. As part of this goal,the HR Team will digitize HR files to improve efficiency and reduce staff time. ii. Process: Human Resources will actively participate in Workday group sessions and work directly with I.T.Departments,to improve current procedures to eliminate use of paper and provide a compliant,and user-friendly environment for employees. iii. Actions: To accomplish this the Human Resources Team will work in conjunction with the Clerks office to map the current state to identify areas for improvement. Identify and tie each step to a policy.Choose the appropriate framework tool for implementation and build compliance directly into the workflow: • Identify the processes to integrate • Identify improvements on current processes •Collaborate with Clerk's office to discuss integration and configuration •Communicate County needs to Workday consultants •Conduct testing of the new configuration and processes •Create and provide training for employees iv. Performance Measure: We will have success and improved efficiency when the new,compliant,and user-friendly operation is released for use.Then,we will monitor,measure,and refine for continued improvement. c. Goal 3-Safety and Security: i. Goal: The Safety and Security Team will implement proactive safety measures and training to maintain a downward trend of workers compensation cases,to again break our 2025 record-low incident rate throughout the Constitutional Offices and the BOCC. Safety and Security Team will strive for a rate of 1.0,with understanding that a catastrophic unforeseen event out of our control could negatively impact this rate. ii. Process: Safety and Security analyzed 2025 claims data to identify: * Departments with the highest frequency(i.e.facilities,fire rescue,sheriffs office,corrections,parks) * Injury types(strains/sprains,slips/falls,vehicle incidents) *Time patterns(end of shift,overtime,new hires) iii. Actions: In order to maintain our low incidence rate,the Safety and Security Team will expand our Safety Awareness Program with additional monthly eBlasts that focus on where risk is the highest. iv. Performance Measure: We will know we succeeded by maintaining the incidence rate in2026. Fiscal Year 2027 113 Employee Services Monroe County Board of County Commissioners Fiscal Year 2027 Proposed Fiscal Plan Employee Services FY 2024 FY 2025 FY 2026 FY 2026 FY 2027 FY 2027 Budgetary Cost Summary Actual Actual Adopted Amended Proposed Change Personnel Expenditures 2,081,763 211347983 211931321 2,193,321 21362,436 7.7% Operating Expenditures 23,991,165 24,381,047 42,502,267 42,502,267 40,547,260 (4.6)% Capital Outlay Expenditures 50,235 18,739 37,000 37,000 - (100.0)% Total Budget 2691239163 269534,769 44,732,588 4497329588 42,9099696 (4.1)% FY 2024 FY 2025 FY 2026 FY 2026 FY 2027 FY 2027 Appropriations by Department Actual Actual Adopted Amended Proposed Change Group Insurance 229003,472 23,183,227 38,815,020 389815,020 36,665,334 (6)% Loss Control 190879615 9259452 4429232 4429232 4439180 -% Personnel 893,786 8517490 9351905 935,905 991,047 6% Worker's Comp 27138,289 115747600 475391431 4,539,431 418107135 6% Total Budget 267123,163 269534,769 44,732,588 447732,588 429909,696 (4)% FY 2024 FY 2025 FY 2026 FY 2026 FY 2027 FY 2027 Revenue Sources Actual Actual Adopted Amended Proposed Change General Fund 893,786 851,490 935,905 935,905 991,047 5.9% Worker's Compensation 23243,024 11674,413 4,685,374 43685,374 419613558 5.9% Group Insurance Fund 22,003,472 237183,227 38,815,020 38,815,020 367665,334 (5.5)% Risk Management Fund 982,880 8257639 2967289 296,289 291,757 (1.5)% Total Revenue 2691239163 26,5349769 44,732,588 4497329588 42,9099696 (4.1)% FY 2024 FY 2025 FY 2026 FY 2027 FY 2027 Position Summary by Department Actual Actual Adopted Proposed Variance Loss Control 2.35 2.35 1.35 1.35 - Personnel 4.97 4.97 4.97 4.97 - Worker's Comp 1.28 1.28 1.28 1.28 - Group Insurance 3.43 3.43 4.43 4.43 - Total Full-Time FTE 12.02 12.02 12.02 12.02 - Total FTE 12.02 12.02 12.02 12.02 - Fiscal Year 2027 114 Employee Services Monroe County Board of County Commissioners Fiscal Year 2027 Proposed Fiscal Plan Employee Services Loss Control Mission Statement Our mission is to provide guidance and essential information to County employees and the public as the County navigates through the challenges of a changing workforce by proactive management of the services. Description and Services Provided LOSS CONTROL SAFETY AND SECURITY PURPOSE In accordance with federal,Florida Statutes,Monroe County Code,and BOCC policies,Loss Control Safety and Security administers program and provides training and safety services for more than 1,700 BOCC,Court Administration,Clerk of Court,Property Appraiser,Tax Collector,Land Authority,and Supervisor of Elections employees. In addition,Safety and Security provides investigative support to Human Resources relating to Internal Investigations as well as Risk Management concerning issues involving County assets and liability exposures. DESCRIPTION AND SERVICES PROVIDED Safety and Security(CC_05102)works in tandem with the Loss Control Risk Management to ensure a safe work environment. Training and Development-Safety and Security provides safety training for employees,relating to the Workers'Compensation Program,in an effort to ensure a healthy and safe workforce. Federal/State/Local Law that requires this program: Federal Laws,including,but not limited to: -Americans with Disabilities Act(ADA) -Anti-Discrimination&Equal Treatment -Health Insurance Portability and Accountability Act(HIPAA) -Longshore&Harbor Workers'Compensation Act(LHWCA)-for maritime covered operations -U.S.Department of Labor,Occupational Safety and Health Administration:Occupational Safety and Health(OSH)Act. Florida Statutes Title X-Public Officers,Employees,and Records,Chapter 112-Public Officers and Employees:General Provisions. Florida Statutes Title X-Public Officers, Employees,and Records,Chapter 119-Public Records,including,but not limited to: -Florida State Statute Section 119.0701(2)(b)(3)-Public Records-Section 0701 Contracts;public records;request for contractor records;civil action. Exemption from public records. In addition,Safety and Security provides investigative support to Human Resources relating to Internal investigations and background checks,as well as Risk Management concerning issues involving County assets and liability exposures. State/Local Law that requires this program: Florida Statutes Title X-Public Officers,Employees,and Records,Chapter 112-Public Officers and Employees:General Provisions,including,but not limited to: -Florida Statute Section 112.011-Disqualification from licensing and public employment based on criminal conviction. -Florida Statute Section 112.313-Standards of conduct for public officers,employees of agencies, and local government attorneys -Florida Statute Sections 112.3187-112.31895-"Whistle-blower's Act." Monroe County Code of Ordinances,Chapter 2-Administration,Article III-Officers and Employees, Division 1-Generally,including but not limited to: -Sec.2-61 Criminal background screening for certain safety and security critical positions Safety and Security handles fire extinguisher,and AED maintenance. Also,manages security programs and systems for County employees,buildings,and other assets.Assists in the management of the County's security program by supporting infrastructure implementation(including Constitutional Officers),operation,and maintenance.Assists in the management of the Access Control system including administrative and record keeping functions including,but not limited to,keys,electronic access,video surveillance.Assists with self-inspections,audits,and security inspections. Provides technical training support to ensure employees are properly trained on the systems and procedures relating to Access Control and video surveillance.Recommends policies and procedures,as well as operational security measures that reduce risk and exposure;assists in developing and revising procedures.Coordinates with local Fiscal Year 2027 115 Employee Services Monroe County Board of County Commissioners Fiscal Year 2027 Proposed Fiscal Plan Employee Services authorities as necessary to ensure continuity during a crisis event.The County continues to work towards enhancing safety and security for employees,the public,and county assets by expanding access control systems. Federal/State/Local Law that requires this program: No applicable laws for this program.The program is administered per BOCC direction made on December8,2021:the Board of County Commissioners granted approval and authorized execution of a Master Agreement with Safeware, Inc.to provide public safety and security systems at County buildings,pursuant to Board direction from the results of the Facility Security Vulnerability Assessment. FY 2024 FY 2025 FY 2026 FY 2026 FY 2027 FY 2027 Budgetary Cost Summary Actual Actual Adopted Amended Proposed Change Personnel Expenditures 3521788 3587251 2505450 2501450 2617792 4.5% Operating Expenditures 684,592 549,761 1545782 154,782 181,388 17.2% Capital Outlay Expenditures 50,235 177440 37,000 37,000 - (100.0)% Total Budget 19087,615 9259452 4421232 442,232 4439180 0.2% FY 2024 FY 2025 FY 2026 FY 2026 FY 2027 FY 2027 Revenue Sources Actual Actual Adopted Amended Proposed Change Worker's Compensation 1047735 997813 145,943 1457943 1517423 3.8% Risk Management Fund 982,880 825,639 296,289 296,289 2915757 (1.5)% Total Revenue 190873615 9259452 442,232 4423232 4439180 0.2% FY 2024 FY 2025 FY 2026 FY 2027 FY 2027 Position Summary Actual Actual Adopted Proposed Variance Administrative Support 1.60 1.60 0.60 0.50 (0.10) Officials&Administrators 0.75 0.75 0.75 0.85 0.10 Total Full-Time FTE 2.35 2.35 1.35 1.35 - Total FTE 2.35 2.35 1.35 1.35 - Fiscal Year 2027 116 Employee Services Monroe County Board of County Commissioners Fiscal Year 2027 Proposed Fiscal Plan Employee Services Personnel Mission Statement Our mission is to provide guidance and essential information to County employees and the public as the County navigates through the challenges of a changing workforce by proactive management of the services. Description and Services Provided HUMAN RESOURCES PURPOSE The Human Resources works to maintain a ready workforce that is talented,fairly compensated,healthy,diverse,and safety-minded while keeping pace with the evolving needs and goals of Monroe County. DESCRIPTION AND SERVICES PROVIDED In accordance with federal,Florida Statutes,Monroe County Ordinances,and BOCC policies,Human Resources manages all matters relating to the County's most valuable resource,its 632 full and part-time BOCC employees,and is responsible for: * Recruitment&Onboarding and Employee Relations * Policies&Procedure Administration and Management of the Human Resources Information System * Performance Management and Compensation/Classification * Employee Housing Program,Training Development,and other programs and services Recruitment and Onboarding: Human Resources is responsible for recruiting and hiring new employees. Recruitment consists of job postings,job advertising,local career fair opportunities,and candidate assessment.Onboarding consists of pre-employment screening,background checks, drug screen(when applicable),and other personnel transactions. Federal/State/Local Law that requires this program: Title VII of the Civil Rights Act of 1964 Age Discrimination in Employment Act(ADEA) Americans with Disabilities Act(ADA) Pregnancy Discrimination Act Sec.2-61 Criminal background screening for certain safety and security critical positions Immigration Reform and Control Act(IRCA) Fair Labor Standards Act(FLSA) F.S.448.095/E-verify Requirement Florida Civil Rights Act(FCRA),F.S.760.10 F.S.448.10 Florida Minimum Wage Act Florida Statute Title XI-County Organization and Intergovernmental Relations,Chapter125, Part VI,Sections 125.9501-125.9506—Volunteers. Uniformed Services Employment and Reemployment Rights Act(USERRA) Employee Relations: Human Resources manages and supports effective relationships between employees and the organization by ensuring consistent enforcement of policies and procedures,addressing employee grievances and concerns,and maintaining compliance with employment laws and regulations,including the Family and Medical Leave Act(FMLA),Americans with Disabilities Act(ADA),and Equal Employment Opportunity(EEO)requirements. HR plays a key role in collective bargaining with the two unions,IAFF and Teamsters,and assists department heads and supervisors in preparing disciplinary actions,including pre-determination hearings and other employee-related matters.Additionally, Human Resources conducts internal investigations involving allegations of discrimination,harassment,or other workplace misconduct. Federal/State/Local Law that requires this program: Family and Medical Leave Act(FMLA) Americans with Disabilities Act(ADA) Equal Employment Opportunity(EEO) Title VII of the Civil Rights Act of 1964 Age Discrimination in Employment Act(ADEA) Americans with Disabilities Act(ADA) Occupational Safety and Health Act(OSHA) National Labor Relations Act(NLRA) Florida Civil Rights Act(FCRA),Fla.Stat.Ch.760 Florida Statute Sections 112.3187 Whistle-blower's Act Fiscal Year 2027 117 Employee Services Monroe County Board of County Commissioners Fiscal Year 2027 Proposed Fiscal Plan Employee Services Policies&Procedures Administration: HR oversees the development,maintenance,and administration of the Personnel Policies and Procedures Manual in coordination with the Personnel Policies and Procedures Committee.This includes reviewing existing policies,identifying areas for improvement,and ensuring policies remain compliant with applicable laws,regulations,and organizational standards. HR researches best practices,drafts and revises policy language, and makes formal recommendations for policy and procedure updates.Additionally, HR facilitates committee discussions,supports the approval process,and communicates approved changes to ensure consistent understanding and implementation across the organization. Federal/State/Local Law that requires this program: Monroe County Code of Ordinances,Article III-Officers and Employees,Division 2-Personnel Policies and Procedures Review Board HRIS: Manages the organization's Human Resources Information System(HRIS),Workday,by processing Human Capital Management transactions and partnering with the Clerk's Office to streamline HR processes and enhance system configuration.An HRIS is a centralized platform that manages employee data and other core human resources transactions,including job changes,reporting structures,and workforce records. Federal/State/Local Law that requires this program: Chapter 119, Florida Statutes—Public Records Law;inspection,copying,exemptions. Chapter 257, Florida Statutes—Records management program and retention requirements. Florida Administrative Code 1B 24 and 1B 26 Performance Management:Human Resources oversees the performance evaluation system,which plays a critical role in aligning employee performance with organizational goals,supporting professional development,and promoting accountability and fairness.HR provides ongoing guidance to employees and supervisors throughout the evaluation process and is actively working to enhance the current system by improving clarity,consistency,and effectiveness to better support performance growth and organizational success. Federal/State/Local Law that requires this program: No applicable laws for this program.The performance evaluation system is tied to the CountVs merit system which is covered under Section 4.08 F of the Personnel Policies and Procedures Manual. Compensation/Classification:Conducts comprehensive benchmarking of other counties and comparable government employers to identify best practices in compensation,classification,and HR policies. Develops,manages,and updates job descriptions to ensure accuracy,clarity,and alignment with organizational needs and regulatory requirements.Prepares,generates,and analyzes detailed reports on workforce metrics, including staffing levels,turnover,recruitment trends,compensation structures,promotions,and classification adjustments.Provides recommendations to optimize job roles,pay structures,and classification frameworks,ensuring internal equity,compliance,and competitiveness within the public sector. Federal/State/Local Law that requires this program: Fair Labor Standards Act(FLSA) Equal Pay Act(EPA) F.S.448.10 Florida Minimum Wage Act Florida Civil Rights Act(FCRA),F.S.760.01—.11 Employee Housing: Human Resources coordinates the employee housing program under Resolution439-2025,providing affordable housing units to support employees and help alleviate the challenges of housing in the Florida Keys. HR manages all aspects of the program,including drafting and administering employee rental leases,advertising vacancies,and collaborating with the Facilities Management department to address work orders,rental turnover,maintenance,and property improvements. In addition,HR communicates opportunities for Affordable Housing Ownership at the Islander Village and Park Village locations,ensuring employees are aware of programs that support long-term housing stability. Federal/State/Local Law that requires this program: No applicable laws for this program.The program is administered under Resolution439-2025. Training and Development:Human Resources is committed to strengthening employee skills,performance,and career growth through comprehensive training and development programs. HR is actively working to establish partnerships with third-party vendors while also expanding in-house training opportunities,including workshops,seminars,hands-on skill sessions,mentoring,and leadership development programs.These initiatives are designed to enhance professional,technical,and leadership competencies while addressing the specific needs of the organization. By investing in both upcoming external collaborations and in-house development programs, HR aims to improve job Fiscal Year 2027 118 Employee Services Monroe County Board of County Commissioners Fiscal Year 2027 Proposed Fiscal Plan Employee Services performance,foster leadership potential,increase employee engagement,and support succession planning,ensuring a well-prepared and adaptable workforce for current and future challenges. Federal/State/Local Law that requires this program: Florida Statute Section 112.063-Reimbursement of county employees for educational expenses Other Human Resources Programs/Services: Unemployment Claims;Sick Leave Pool;Verification of Employment; Employee Service Award Program;Years of Service Program; Records Retention; Career Service;Florida Retirement System coordination;and Exit Surveys. Federal/State/Local Law that requires this program: Chapter 119, Florida Statutes—Public Records Law;inspection,copying,exemptions. Chapter 257, Florida Statutes—Records management program and retention requirements. Florida Administrative Code 113 24 and 113 26 Florida Statutes Chapter 443—Unemployment Compensation FY 2024 FY 2025 FY 2026 FY 2026 FY 2027 FY 2027 Budgetary Cost Summary Actual Actual Adopted Amended Proposed Change Personnel Expenditures 8007832 787,919 788,164 7887164 808,800 2.6% Operating Expenditures 921954 637571 1471741 1477741 1827247 23.4% Total Budget 8933786 8513490 9353905 9353905 9913047 5.9% FY 2024 FY 2025 FY 2026 FY 2026 FY 2027 FY 2027 Revenue Sources Actual Actual Adopted Amended Proposed Change General Fund 893,786 851,490 935,905 935,905 991,047 5.9% Total Revenue 893J86 8515490 9359905 935,905 9915047 5.9% FY 2024 FY 2025 FY 2026 FY 2027 FY 2027 Position Summary Actual Actual Adopted Proposed Variance Administrative Support 3.62 3.62 3.62 1.00 (2.62) Officials&Administrators 1.35 1.35 1.35 3.97 2.62 Total Full-Time FTE 4.97 4.97 4.97 4.97 - Total FTE 4.97 4.97 4.97 4.97 - Fiscal Year 2027 119 Employee Services Monroe County Board of County Commissioners Fiscal Year 2027 Proposed Fiscal Plan Employee Services Worker's Comp Mission Statement Our mission is to provide guidance and essential information to County employees and the public as the County navigates through the challenges of a changing workforce by proactive management of the services. Description and Services Provided Fiscal Year 2027 120 Employee Services Monroe County Board of County Commissioners Fiscal Year 2027 Proposed Fiscal Plan Employee Services WORKERS'COMPENSATION PURPOSE In accordance with federal,Florida Statutes,Monroe County Code,and BOCC policies,Safety and Security administers Workerg Compensation program for more than 1,700 BOCC,Court Administration,Clerk of Court,Property Appraiser,Tax Collector,Land Authority,and Supervisor of Elections employees. DESCRIPTION AND SERVICES PROVIDED Processes all notice of injuries,coordinates and monitors medical treatment with health care providers and TPA adjusters documenting activities as individual case notes;coordinates,monitors,and communicates with the TPA on all cases to ensure that claims are being processed efficiently; requests and monitors 13 week wage statements; processes notices and appropriate letters to employees for all non-medical injuries and incidents;processes and audits weekly TPA payment registers for all participants under workers'compensation program in accordance with administrative instructions;coordinates work status reports,return to work and light duty assignments with Human Resources,and departments; notifies employers of employee's work status,as may be applicable to FMLA designation as it relates to Workers'Compensation;confers with lega and medical adjusters to coordinate relative information to parties involved;coordinate and participate in Workers'Compensation tele- conferences,depositions,and mediations for all litigated case matters;monitor and alert trends and issues;process and audit legal invoices for payment of services rendered by attorneys in accordance with Purchasing Policy;manage settlement agreements;contract management, including administering Requests for Proposals,awarding contracts,and renewals. We ensure that any injured worker gets medical treatment and is returned to work at the first available opportunity.Safety and Security works in tandem with the Loss Control Risk Management to ensure a safe work environment. Federal/State/Local Law that requires this program: Federal Laws,including,but not limited to: -Americans with Disabilities Act(ADA) -Anti-Discrimination&Equal Treatment -Health Insurance Portability and Accountability Act(HIPAA) -Longshore&Harbor Workers'Compensation Act(LHWCA)-for maritime covered operations -U.S.Department of Labor,Occupational Safety and Health Administration:Occupational Safety and Health(OSH)Act. Florida Statutes Title X-Public Officers,Employees,and Records,Chapter 112-Public Officers and Employees:General Provisions,including,but not limited to: -Florida Statute Section 112.13-Insurance additional to workers'compensation Florida Statute Title XXXI-Labor,Chapter440-Workers'Compensation,(§440.01-440.60),including,but not limited to: -Florida Statute Section 440.091 Law enforcement officer,firefighter,emergency medical technician,or paramedic;when acting within the course of employment. -Florida Statute Section 440.092 Special requirements for compensability;deviation from employment;subsequent intervening accidents. -Florida Statute Section 440.102 Drug-free workplace program requirements. -Florida Statute Section 440.1025 Employer workplace safety program in rate setting;program requirements;rulemaking. -Florida Statute Section 440.107 Department powers to enforce employer compliance with coverage requirements. -Florida Statute Section 440.108 Investigatory records relating to workerg compensation employer compliance;confidentiality. -Florida Statute Section 440.14 Determination of pay.-Florida Statute Section 440.15 Compensation for disability. -Florida Statute Section 440.151 Occupational diseases-Florida Statute Section 440.192 Procedure for resolving benefit disputes -Florida Statute Section 440.25 Procedures for mediation and hearings. Florida Statute Title XXXVII -Insurance Requirements Florida Administrative Code&Florida Administrative Register: Division:69L:Division of Workers'Compensation Monroe County Code of Ordinances,Chapter 2-Administration,Article III-Officers and Employees,Division 5-County Attorney,Sec.2-182: County attorney to immediately defend all actions,proceedings,and claims made against the county(workers'compensation claims) Fiscal Year 2027 121 Employee Services Monroe County Board of County Commissioners Fiscal Year 2027 Proposed Fiscal Plan Employee Services FY 2024 FY 2025 FY 2026 FY 2026 FY 2027 FY 2027 Budgetary Cost Summary Actual Actual Adopted Amended Proposed Change Personnel Expenditures 425,443 492,842 497,656 497,656 658,241 32.3% Operating Expenditures 177127845 170817758 470417775 470417775 471517894 2.7% Total Budget 211383289 115749600 41539,431 415393431 418109135 6.0% FY 2024 FY 2025 FY 2026 FY 2026 FY 2027 FY 2027 Revenue Sources Actual Actual Adopted Amended Proposed Change Worker's Compensation 271387289 155747600 47539,431 475397431 458107135 6.0% Total Revenue 2,138,289 115749600 41539,431 4953%431 418109135 6.0% FY 2024 FY 2025 FY 2026 FY 2027 FY 2027 Position Summary Actual Actual Adopted Proposed Variance Administrative Support 0.65 0.65 0.65 0.50 (0.15) Officials&Administrators 0.63 0.63 0.63 0.78 0.15 Total Full-Time FTE 1.28 1.28 1.28 1.28 - Total FTE 1.28 1.28 1.28 1.28 - Fiscal Year 2027 122 Employee Services Monroe County Board of County Commissioners Fiscal Year 2027 Proposed Fiscal Plan Employee Services Group Insurance Mission Statement Our mission is to provide guidance and essential information to County employees and the public as the County navigates through the challenges of a changing workforce by proactive management of the services. Description and Services Provided GROUP INSURANCE BENEFITS PURPOSE In accordance with federal,Florida Statutes,Monroe County Code,and BOCC policies,Group Insurance Benefits provides and administers health, prescription,dental,vision,and life coverage to more than 2,650 BOCC and Constitutional Officer employees,retirees,and dependent spouses and children. DESCRIPTION AND SERVICES PROVIDED Group Insurance Benefits provides customer service to all benefit eligible members and retirees for Board of County Commission,Court Administration,Clerk of Court,Property Appraiser,Tax Collector,Land Authority,and Supervisor of Elections,as well as covered dependents of benefit eligible members and retirees for groups noted. This involves extensive support via in-person/phone/email to current and retired employees on general benefit questions,including case management support;support for active and retired members turning 65;New Hire,and Domestic Partner benefits enrollments;Open Enrollment support;process terminations,and Minnesota Life claims;processes removal of overage dependents;perform all required reporting, including bi-weekly payroll deductions for all 1,300+active and 400+retirees. Manage contracts with consultants and vendors who help us ensure compliance with day-to-day operations,and periodically required reporting. Federal/State/Local Law that requires this program: Federal Laws: including,but not limited to: -Affordable Care Act(ACA), Patient Protection and Affordable Care Act(PPACA) -Children's Health Insurance Program(CHIP) -Code of Federal Regulations(CFR): 29 CFR Part 2590-General Rules for Group Health Plans under ERISA -Consolidated Omnibus Budget Reconciliation(COBRA) -Employee Retirement Income Security Act(ERISA) -Federal Reporting&Disclosure Requirements -Genetic Information Nondiscrimination Act(GINA) -Health Insurance Portability and Accountability Act(HIPAA) -Internal Revenue Code(IRC)provisions(ex:Section 79-tax treatment of group-term life insurance) -IRS Section 6055,6056 Reporting _Medicare Part D Drug Plan -Mental Health Parity and Addiction Equity Act(MHPAEA) -Pregnancy Discrimination Act(PDA) -Section 1557 of the ACA(Health Care Nondiscrimination) -Women's Health and Cancer Rights Act(WHCRA) Florida Statutes Title X-Public Officers,Employees,and Records,Chapter 112-Public Officers and Employees: General Provisions,including,but not limited to: -Florida Statute§112.08-Authority for counties to offer/pay group insurance -Florida Statute§112.0801-Retiree participation in county group plans -Florida Statute Section 112.0804-Health insurance for retirees under the Florida Retirement System; Medicare supplement and fully insured coverage. -Florida Statute Section 112.0805-Employer notice of insurance eligibility to employees who retire. -Florida Statute Section 112.081-Circuit judges,participation -Florida Statute Section 112.09-Evidence of election to provide insurance -Florida Statute Section: 112.10 Deduction and payment of premiums -Florida Statute Section: 112.11-Participation voluntary -Florida Statute Section: 112.14-Purpose and intent of law -Florida Statute Section: 112.151-Group hospitalization insurance for county officers and employees -Florida Statute Section: 112.153-Local governmental group insurance plans;refunds with respect to overcharges by providers -Florida Statute Section: 112.1816-Firefighters;cancer diagnosis Fiscal Year 2027 123 Employee Services Monroe County Board of County Commissioners Fiscal Year 2027 Proposed Fiscal Plan Employee Services Florida Statutes Title X-Public Officers,Employees, Records,Chapter 119-Public Records,Section 071-General exemptions from inspection or copying of public records Florida Statutes Title XXXI-Labor,Chapter441-Employees Trust Benefit Plans Florida Statutes Title XXXVII-Insurance,Chapter 627-Insurance and Contracts,including,but not limited to: -Florida Statutes, Part V,Group Life Insurance Policies§627.551-627.575 -Florida Statutes, Part VI-Health Insurance Policies§ 627.601-627.64995 -Florida Statutes, Part VII-Group, Blanket,and Franchise Health Insurance Policies§ 627.651-627.66997 Board of County Commissioners: approved policy resolutions,including,but not limited to: Resolutions: 388-2013 Retirees Resolutions: 189-2017 Rule Resolutions: 339-2017 Rule of 70 Subsidy Resolutions: 143-2022 Firefighter Cancer Compensation F.S.112.1816 Resolutions: 225-2024 Revising Premium Rates for Active and Retired Employees Resolutions: 189-2025 Health Plan Design Updates Group Insurance Benefits administers the County's Passport to Wellness Program which offers health plan participants an opportunity to reduce the cost of employee premiums. Participants can save$600 each year by participating in preventative health screenings. Federal/State/Local Law that requires this program: No applicable laws for this program. Group Insurance Benefits offers and manages the annual Health&Wellness Fair featuring benefits partners Florida Blue, Delta Dental,Capital Rx, Vision Service Plan(VSP), Minnesota Life,Quantum EAP,AFLAC,Corebridge Financial/Valic,and Nationwide. This annual event offers biometric screenings;health and wellness education;and chances to win health-related door prizes. It is offered to all BOCC employees,as well as Constitutional Officer employees. The Fair is held in Upper, Middle,and Lower Keys so that all employees have an opportunity to attend. Federal/State/Local Law that requires this program: No applicable laws for this program.The program is administered under Resolution 136-2025 Wellness Program and Funding NOTE: As part of the County's renewal agreement with Florida Blue,they pay a wellness contribution of$75,000 to the County each year through 2028. Group Insurance Administers offers additional wellness/wellbeing education programs are offered throughout the year including: eBlasts, webinars,Lunch&Learns,and more. Federal/State/Local Law that requires this program: No applicable laws for this program.The program is administered under Resolution 136-2025 Wellness Program and Funding NOTE: As part of the County's renewal agreement with Florida Blue,they pay a wellness contribution of$75,000 to the County each year through 2028. Throughout the year,Group Insurance also offers meetings with vendors who provide various services to employees,including but not limited to 457(b)deferred compensation program(Nationwide,Core Bridge/Vatic),and other voluntary and supplemental benefits(AFLAC)services and presentations. Federal/State/Local Law that requires this program: No applicable laws for this program.The program is administered per BOCC approval to establish vendor and offer services since1987. FY 2024 FY 2025 FY 2026 FY 2026 FY 2027 FY 2027 Budgetary Cost Summary Actual Actual Adopted Amended Proposed Change Personnel Expenditures 502,699 495,971 657,051 657,051 633,603 (3.6)% Operating Expenditures 21,500,773 221685,957 38,157,969 38,157,969 361031731 (5.6)% Capital Outlay Expenditures - 17299 - - - -% Total Budget 2270037472 2371837227 3878157020 3878157020 3676657334 (5.5)% Fiscal Year 2027 124 Employee Services Monroe County Board of County Commissioners Fiscal Year 2027 Proposed Fiscal Plan Employee Services FY 2024 FY 2025 FY 2026 FY 2026 FY 2027 FY 2027 Revenue Sources Actual Actual Adopted Amended Proposed Change Group Insurance Fund 227003,472 2351831227 3818157020 387815,020 361665,334 (5.5)% Total Revenue 229003,472 2391837227 3898159020 389815,020 36,6657334 (5.5)% FY 2024 FY 2025 FY 2026 FY 2027 FY 2027 Position Summary Actual Actual Adopted Proposed Variance Administrative Support 2.15 2.15 2.15 - (2.15) Officials&Administrators 1.28 1.28 2.28 4.43 2.15 Total Full-Time FTE 3.43 3.43 4.43 4.43 - Total FTE 3.43 3.43 4.43 4.43 - Fiscal Year 2027 125 Employee Services FY27 Proposed Community . Yriu�+n pile, r / J ' 126 Monroe County Board of County Commissioners Fiscal Year 2027 Proposed Fiscal Plan Community Services Community Services Organizational Chart Total Full-Time Equivalents(FTE)= 13.25 Welfare Services Total Full-Time Equivalents(FTE)= 4.74 Social Service Transportation Total Full-Time Equivalents(FTE)= 1.52 Veteran Affairs Total Full-Time Equivalents(FTE)= 7.00 Fiscal Year 2027 127 Community Services Monroe County Board of County Commissioners Fiscal Year 2027 Proposed Fiscal Plan Community Services Mission Statement The mission of the Community Serves Department is to enhance the quality of life and promote independence for all residents by providing compassionate,collaborative,and comprehensive support through access to benefits,healthcare,transportation,burial assistance,and essential services that address nutrition,in-home care,financial needs,and housing stability. SOCIAL SERVICES The mission of Social Services is to serve the residents of Monroe County by administering essential programs and providing support to improve health,strengthen stability,and promote self-sufficiency for eligible individuals and families in need. VETERANS AFFAIRS The mission of the Veterans Affairs is to provide comprehensive support to military personnel,veterans,survivors,dependents,and families by facilitating access to benefits,entitlements,and essential services,while advocating for their rights and interests at the local,state,and federal levels. Services Provided The Community Services Department is responsible for administering and overseeing key programs that deliver comprehensive support, transportation services,and veterans'benefits to enhance the well-being and independence of eligible individuals. Social Services: Social Services administers county,state,and federally funded programs that provide in-home support,nutrition services,housing and utility assistance,transportation funding,medical and supportive services,and indigent burial assistance for eligible residents.Services are delivered through a combination of case management,direct assistance,and contracted providers,including support for older adults,individuals with disabilities,low-income households,and families with young children.The Department oversees program administration,eligibility determination,contract management,grant compliance,fiscal oversight,reporting,and coordination with regional and state partners to ensure services are delivered in accordance with applicable regulations and funding requirements across Monroe County. •Specialized Medical Equipment&Supplies F.S.430 Alzheimer's Disease Initiative and Older Americans Act Title IIIE; DOEA funds are administered in PSA-11,including Monroe County, through Alliance for Aging, Inc. • Material Aide Older Americans Act Title IIIE; DOEA funds are administered in PSA-11,including Monroe County,through Alliance for Aging, Inc. • Facility Based Adult and Senior Care F.S.430 Alzheimer's Disease Initiative and/or Older Americans Act Title IIIB;DOEA funds are administered in PSA-11,including Monroe County,through Alliance for Aging,Inc. • In-Home-Caregiving Services F.S.430 Alzheimer's Disease Initiative and Older Americans Act Title IIIE,Title IIIEG,&Title IIIES; DOEA funds are administered in PSA-11, including Monroe County,through Alliance for Aging,Inc. • Nutrition Program F.S.430 Alzheimer's Disease Initiative and Older Americans Act Title IIIC1,Title IIIC21&NSIP;DOEA funds are administered in PSA-11, including Monroe County,through Alliance for Aging,Inc.;also County General Fund • Pauper/Indigent Burial Program F.S.406 • Housing Improvement for Seniors Title IIIES—DOEA funds are administered in PSA-11,including Monroe County,through Alliance for Aging,Inc. •State Housing Incentive Partnership Program F.S.420;Rule 67-37 •Weatherization Assistance Program F.S.409-Commerce is the designated state agency to administer per The Home Energy Assistance Act of 1981 •Social Services Rental Assistance • Low Income Home Energy Program F.S.409—Commerce is the designated state agency to administer per The Home Energy Assistance Act of 1981 •Social Services Utility Assistance • Lower Keys Shuttle(Funding Only) •Social Services Transportation Disadvantaged Program(Funding Only) • Health Care Responsibility Act Program F.S.154 Fiscal Year 2027 128 Community Services Monroe County Board of County Commissioners Fiscal Year 2027 Proposed Fiscal Plan Community Services Veterans Affairs: Veterans Affairs carries out statutorily required functions and locally funded veteran services across the Florida Keys.Services include accredited assistance with disability and pension claims,burial and survivor benefits,VA home loans,appeals,healthcare access,and Vocational Rehabilitation&Employment(VR&E),delivered through in-office appointments,satellite locations,field visits,and remote support,including assistance to veterans located outside the County when appropriate.Additional services include the interment of indigent and unclaimed veteran cremains,operation of the courtesy Veterans Transportation Program for medical appointments,and virtual support for medical appointments and representation at Board of Veterans Appeals hearings. •Veterans Affairs Department F.S.292.11,US Code 38,and 38 CFR •Veterans Service Officer Training Program F.S.292.11, US Code 38 and 38 CFR • Indigent Burials F.S.406.50, US Code 38 and 38 CFR • Monroe County Transportation Disadvantage Local Coordinating Board F.S.427.0157 and FAC Rule 41-2 • Entitlement Documentation for Exemptions F.S.196 and F.S.322.221 •Claims Preparation,Presentation and Prosecution 38 CFR and 35 USC •Transition Assistance Program 10 USC • Unhoused&Veteran BNL 38 CFR • Record Correction/Discharge Upgrade 32 CFR, 10 USC • Document and Award Replacement 44 USC •Veterans Transportation Program •Satellite Marathon Office • Field Visits •Technology Assistance •Veteran Education •Veteran and Military Affiliated Events •Out of County Services—Miami-Dade/Broward/Other Strategic Goals COMMUNITY SERVICES DEPARTMENT GOALS: SOCIAL SERVICES-GOAL Our department wants to implement a case management system for Social Services programs to centralize data,streamline workflows,and improve service delivery and operational efficiency. Our department analyzed current service delivery processes,program monitoring and audit compliance requirements,reporting needs,and staff feedback,and identified opportunities to improve efficiency,data sharing,and coordination across Social Services programs To accomplish this,we will evaluate and prioritize case management systems approved by the Florida Department of Elder Affairs to support grant management and audit compliance for applicable programs,and implement the system in phases,with a subsequent phase to expand functionality for client intake and service coordination across remaining non-DOEA Social Services programs. MEASURE:We will know we succeeded by the successful launch and active use of a Department of Elder Affairs—approved case management system,measurable improvements in reporting timeliness and data accuracy,and improved coordination of services across Social Services programs. Performance Metric:%of Social Services programs implemented in the Case Management System Target:75 OUTCOME:"We accomplished...." Fiscal Year 2027 129 Community Services Monroe County Board of County Commissioners Fiscal Year 2027 Proposed Fiscal Plan Community Services VETERANS AFFAIRS-GOAL Our department wants to host Veterans Benefits Assistance Clinics Keyswide for Keys residents,in coordination with veteran partners,to enhance connections between veterans and accredited benefits assistance. Our department analyzed current Veterans Affairs service delivery models and identified that Keyswide,community-based Veterans Benefits Assistance Clinics have not previously been implemented.We reviewed geographic access challenges across the Keys,transportation barriers,and feedback from veterans and partners indicating a need for more localized,in-person access to accredited benefits assistance. To accomplish this we will design and launch a Keyswide Veterans Benefits Assistance Clinic model,schedule recurring clinic events across the Keys,deploy accredited Veterans Affairs staff to provide on-site benefits assistance,work with veteran support organizations and veteran partners for outreach and support services,issue County press releases and partner communications to promote clinic events,and establish tracking and reporting processes for clinic participation and outcomes. We will know we succeeded by successful implementation of Veterans Benefits Assistance Clinics Keyswide;three clinics conducted;veterans served through clinic events;veterans receiving accredited benefits assistance through clinic events;and documented follow-up connections to ongoing benefits support. MEASURE:Performance Metric:Complete—Yes or No OUTCOME:"We accomplished...." FY 2024 FY 2025 FY 2026 FY 2026 FY 2027 FY 2027 Budgetary Cost Summary Actual Actual Adopted Amended Proposed Change Personnel Expenditures 3573,388 31707531 211891157 2,189,157 1,8653519 (14.8)% Operating Expenditures 3,225,922 37071,972 21206,852 27206,852 3,107,072 40.8% Capital Outlay Expenditures 43,032 2,820 - - 3,257 -% Total Budget 61842,342 6,7829323 4,396,009 41396,009 49975,848 13.2% FY 2024 FY 2025 FY 2026 FY 2026 FY 2027 FY 2027 Appropriations by Department Actual Actual Adopted Amended Proposed Change Social Service Transportation 17289,222 17243,544 113121136 1,312,136 17208,830 (8)% Veteran Affairs 1,067,659 110717578 1,096,630 1,096,630 111357615 4% Welfare Services 47485,461 414677201 1,987,243 1,987,243 2,631,403 32% Total Budget 61842,342 617829323 4,3961009 41396,009 419759848 13% FY 2024 FY 2025 FY 2026 FY 2026 FY 2027 FY 2027 Revenue Sources Actual Actual Adopted Amended Proposed Change General Fund 43895787 6,0271228 4,394,453 43394,453 4,9743292 13.2% Governmental Fund Type Grants 13946555 755,095 - - - -% Miscellaneous Special Revenue Fund - - 1556 1,556 1,556 -% Total Revenue 698423342 617829323 41396,009 493963009 419759848 13.2% Fiscal Year 2027 130 Community Services Monroe County Board of County Commissioners Fiscal Year 2027 Proposed Fiscal Plan Community Services FY 2024 FY 2025 FY 2026 FY 2027 FY 2027 Position Summary by Department Actual Actual Adopted Proposed Variance Welfare Services - - 4.75 4.74 (0.02) Social Service Transportation - - 6.50 1.52 (4.99) Veteran Affairs - - 7.00 7.00 - Total Full-Time FTE - - 18.25 13.25 (5.00) Total FTE - - 18.25 13.25 (5.00) Fiscal Year 2027 131 Community Services Monroe County Board of County Commissioners Fiscal Year 2027 Proposed Fiscal Plan Community Services Welfare Services Mission Statement The mission of Social Services is to ensure eligible individuals have access to community programs and support services. Description and Services Provided Support is provided to elderly,disabled,low-income individuals,and families with young children.Services include case management and emergency assistance for rent,utilities,food,prescriptions,and personal care. In-home care,homemaking,and respite are offered,along with specialized support for those with Alzheimer's and other disabilities. Nutrition programs provide meals at senior centers and home delivery for the homebound. Indigent burial and cremation assistance is available for those without financial means or family.Key programs include LIHEAP and the Weatherization Assistance Program(WAP)for energy support,SHIP for housing repairs,rehabilitation,and down payment support,and rental help to promote stable housing. FY 2024 FY 2025 FY 2026 FY 2026 FY 2027 FY 2027 Budgetary Cost Summary Actual Actual Adopted Amended Proposed Change Personnel Expenditures 1,879,290 1,989,223 5575714 5579714 612,992 9.9% Operating Expenditures 276047031 214777978 174297529 174297529 210177154 41.1% Capital Outlay Expenditures 21140 - - - 17257 -% Total Budget 41485,461 41467,201 1,987,243 11987,243 21631,403 32.4% FY 2024 FY 2025 FY 2026 FY 2026 FY 2027 FY 2027 Revenue Sources Actual Actual Adopted Amended Proposed Change General Fund 2,538,906 3,712,107 1,985,687 1,985,687 2,629,847 32.4% Governmental Fund Type Grants 179467555 7557095 - - - -% Miscellaneous Special Revenue Fund - - 17556 17556 17556 -% Total Revenue 43485,461 45467,201 1,987,243 1,987,243 25631 y403 32.4% FY 2024 FY 2025 FY 2026 FY 2027 FY 2027 Position Summary Actual Actual Adopted Proposed Variance Administrative Support - - 0.55 0.90 0.35 Officials&Administrators - - 1.20 1.15 (0.05) Professionals - - 3.00 2.69 (0.32) Total Full-Time FTE - - 4.75 4.74 (0.02) Total FTE - - 4.75 4.74 (0.02) Fiscal Year 2027 132 Community Services Monroe County Board of County Commissioners Fiscal Year 2027 Proposed Fiscal Plan Community Services Social Service Transportation Mission Statement The mission of the Social Services Transportation Disadvantaged Program is to support the effective implementation and oversight of transportation services that enhance mobility and independence for elderly,disabled,and transportation-disadvantaged residents. Description and Services Provided The service ensures,through contract administration and oversight,that transportation providers deliver equitable access to essential destinations,including medical appointments,pharmacies,grocery stores,and employment sites. FY 2024 FY 2025 FY 2026 FY 2026 FY 2027 FY 2027 Budgetary Cost Summary Actual Actual Adopted Amended Proposed Change Personnel Expenditures 7297253 7027672 6157082 6157082 1927894 (68.6)% Operating Expenditures 5597969 5407872 6977054 6977054 110157936 45.7% Total Budget 132893222 132433544 133123136 133123136 132083830 (7.9)% FY 2024 FY 2025 FY 2026 FY 2026 FY 2027 FY 2027 Revenue Sources Actual Actual Adopted Amended Proposed Change General Fund 1,289,222 11243,544 1,312,136 1,312,136 11208,830 (7.9)% Total Revenue 1,289,222 1,243,544 1,312JN 193129136 1,208,830 (7.9)% FY 2024 FY 2025 FY 2026 FY 2027 FY 2027 Position Summary Actual Actual Adopted Proposed Variance Administrative Support - - 0.85 0.85 - Officials&Administrators - - 0.55 0.05 (0.50) Technicians - - 5.00 - (5.00) Professionals - - 0.10 0.62 0.52 Total Full-Time FTE - - 6.50 1.52 (4.99) Total FTE - - 6.50 1.52 (4.99) Fiscal Year 2027 133 Community Services Monroe County Board of County Commissioners Fiscal Year 2027 Proposed Fiscal Plan Community Services Veteran Affairs Mission Statement The mission of Veterans Affairs is to ensure veterans,dependents,and survivors have access to benefits and entitlements earned through military service. Description and Services Provided Services include accredited assistance with disability and pension claims,burial and survivor benefits,VA home loans,appeals,healthcare access, and Vocational Rehabilitation&Employment(VR&E).Additional services include the interment of indigent and unclaimed veteran cremains, operation of the courtesy Veterans Transportation Program for medical appointments,and virtual support for medical appointments and representation at Board of Veterans Appeals hearings. FY 2024 FY 2025 FY 2026 FY 2026 FY 2027 FY 2027 Budgetary Cost Summary Actual Actual Adopted Amended Proposed Change Personnel Expenditures 964,845 1,015,635 1,016,361 1,016,361 1,059,633 4.3% Operating Expenditures 612923 537122 805269 802269 737982 (7.8)% Capital Outlay Expenditures 40,892 2,820 - - 2,000 -% Total Budget 190679659 110719578 1,096,630 190969630 111359615 3.6% FY 2024 FY 2025 FY 2026 FY 2026 FY 2027 FY 2027 Revenue Sources Actual Actual Adopted Amended Proposed Change General Fund 1,067,659 1,071,578 1,096,630 1,096,630 11135,615 3.6% Total Revenue 190679659 190719578 190969630 190969630 191359615 3.6% FY 2024 FY 2025 FY 2026 FY 2027 FY 2027 Position Summary Actual Actual Adopted Proposed Variance Administrative Support - - 3.00 3.00 - Officials&Administrators - - 2.00 2.00 - Technicians - - 1.00 1.00 - Professionals - - 1.00 1.00 - Total Full-Time FTE - - 7.00 7.00 - Total FTE - - 7.00 7.00 - Fiscal Year 2027 134 Community Services FY27 Proposed Airports ............. .................. l, RM ,,.,, r / J ' 135 Monroe County Board of County Commissioners Fiscal Year 2027 Proposed Fiscal Plan Airport Services Airport Services Organizational Chart Total Full-Time Equivalents(FTE)= 41.95 Key West Airport Total Full-Time Equivalents(FTE)= 37.95 Marathon Airport Total Full-Time Equivalents(FTE)= 4.00 Fiscal Year 2027 136 Airport Services Monroe County Board of County Commissioners Fiscal Year 2027 Proposed Fiscal Plan Airport Services Mission Statement The mission of the Key West International Airport is to deliver a world-class airport experience providing global connnectivity through excellence in aviation services,facilities,and customer experience while providing economiic vitatlity. The Mission of the Florida Keys Marathon International Airport is to operate and maintain safe,efficient airport facilities and enhance the airport infrastructure to support and atttract commercial airline service to the Middle of the Florida Keys to provide economic growth and development. Services Provided The Department of Airports provides and maintains facilities for both Commercial Airlines and/or General Aviation activities at the Key West International Airport and the Florida Keys Marathon International Airport. The Department is responsible for day-to-day operations of the airports including administrative services,building and airfield maintenance,security and emergency response. Both airports are Federal Aviation Administration Part 139 certified and are staffed and maintained to that standard. Commercial Air Service in Key West and General Aviation activity in Marathon are vital to the economic wellbeing of both communities. More than 600 people are employed by agencies and businesses that serve the airports. Strategic Goals Monroe County BOCC Strategic Plan Areas of Concern and Priority related Actions: • Economy:Infrastructure-Quality of the Keys Experience-Upkeep of our attractions including Environment,Historical Sites and Beautification -Goal: Complete Final Phase 2 of the Concourse A Terminal and Improvements Program and start construction on the ARFF Station7 Expansion and Renovation Project at the Key West International Airport. -Action:The Concourse A Contractor and airport staff will complete construction of West Baggage Claim,new airline offices,new airport connector bridge,and the ARFF Station 7 project will commence. - Measure: Concourse A Phase 2 completed and ARFF construction project started. • Economy:Infrastructure-Tourism Transportation-Alternative Solutions Goal: Begin improvements to the infrastructure and facilities at the Florida Keys Marathon International Airport to attract and support commercial airline service. -Action: The Executive Director of Airports will assign responsibilities to applicable personnel to apply for grants to fund improvements needed at the airport for commercial airline service. - Measure: Grants submitted and funding received so construction can start. FY 2024 FY 2025 FY 2026 FY 2026 FY 2027 FY 2027 Budgetary Cost Summary Actual Actual Adopted Amended Proposed Change Personnel Expenditures 3,913,061 4,691,215 6,143,692 6,143,692 6,036,026 (1.8)% Operating Expenditures 73,602,343 114,111,95� 37,365,826 37,365,826 35,827,125 (4.1)% Capital Outlay Expenditures 1,078,326 311,987 14,520,014 14,520,014 20,266,539 39.6% Total Budget 789593,730 119,115,154 5890299532 589029,532 62,1299690 7.1% FY 2024 FY 2025 FY 2026 FY 2026 FY 2027 FY 2027 Appropriations by Department Actual Actual Adopted Amended Proposed Change Key West Airport 60,0717425 84 7411;541 495 572,338 497 572,338 48,900,074 0)% Key West Airport Debt Service- Interest& 2,172,291 2,531,820 3,180,975 3,180,975 2,928,850 (8)% Other Debt Costs Marathon Airport 16,338,265 325171,793 5,276,219 5,276,219 3,300,766 (37)% Passenger Facility Charge 11,750 - - - 710007000 -% Total Budget 7895939730 11951159154 5890299532 5890299532 6291299690 7% Fiscal Year 2027 137 Airport Services Monroe County Board of County Commissioners Fiscal Year 2027 Proposed Fiscal Plan Airport Services FY 2024 FY 2025 FY 2026 FY 2026 FY 2027 FY 2027 Revenue Sources Actual Actual Adopted Amended Proposed Change Marathon Airport 1671447341 3119867717 512761219 5,276,219 3,3007766 (37.4)% Key West International Airport 1876877272 4114857777 2978721338 2978727338 32,3383591 8.3% General Airport Revenue Bond 4375567444 4574577584 2278807975 2278807975 1974907333 (14.8)% PFC&Oper Restrictions 205,674 185,077 - - 7,000,000 -% Total Revenue 78,593,730 119,115,154 58,029,532 58,029,532 62,129,690 7.1% FY 2024 FY 2025 FY 2026 FY 2027 FY 2027 Position Summary by Department Actual Actual Adopted Proposed Variance Key West Airport 20.00 22.00 35.95 37.95 2.00 Marathon Airport 4.00 4.00 4.00 4.00 - Total Full-Time FTE 24.00 26.00 39.95 41.95 2.00 Total FTE 24.00 26.00 39.95 41.95 2.00 Fiscal Year 2027 138 Airport Services Monroe County Board of County Commissioners Fiscal Year 2027 Proposed Fiscal Plan Airport Services Key West Airport Major Variances Key West International Airport: The overall proposed budget is down slightly primarily due to the completion of prior phases of construction of the Concourse A Terminal and Improvements Program. • Personnel expenditures include proposed COLA&merit and a reduction in overtime. • Proposed Operating Expenditures are down but include increased cost of required mitigation site monitoring and reporting,and the cost of professional services task orders no longer funded or reimbursed by FDOT grants. •Capital Outlay budget is up$960,525 from FY 2026 for estimated grant match funding for the following projects,including the payment of $1.25M+to the City of Key West for the recreational field: 1.ARFF Fire Truck#2 2.Baggage Handling System(BHS)Design 3.Commercial Apron final pay apps. 4.Customs Phase 313 final pay apps. 5.Essential Airport Equipment 6.Expand Ticket Lobby&BHS building 7.Airfield Injection Well Design, Permitting&Contruction 8.Overflow Apron final pay apps. 9.NIP Program 10.Security Lighting 11.Security Fencing 12.Taxiway A Construction 13.Taxiway A Airfield Improvements and 14.Terminal Improvements •Capital Outlay accounts also include: 1)$100k to replace two(2)oldest vehicles(rusting out,blown engine and beyond economical repair) 2)$750k for match for unanticipated FDOT grants 3)$500k for unanticipated major repairs 4)$750k to rehab.or repair airfield lighting, EMAS beds,injections wells and Runway and Taxiway 5)$53k for capital repairs to airport badging office server,security cameras and/or access control system. • Bond Fund 405 includes$12.5M to complete construction,$3.5M for professional services for Construction Administration and Resident Project Representative(RPR)Services,and$561,483 for Art in Public Places(AIPP)for the Concourse A project,plus$2,540,850 for Bond debt service (Year 2 P&I),$400k for PNC line of credit interest,and$2,864,750 in required reserves. FY 2024 FY 2025 FY 2026 FY 2026 FY 2027 FY 2027 Budgetary Cost Summary Actual Actual Adopted Amended Proposed Change Personnel Expenditures 3,407,785 45163,690 5,586,194 5,586,194 5,467,589 (2.1)% Operating Expenditures 567346,868 801017,478 32,741,130 327741,130 311226,946 (4.6)% Capital Outlay Expenditures 316,772 230,372 1152455014 117245,014 125205,539 8.5% Total Budget %0711425 84,4119541 4995729338 4%5721338 48,900,074 (1.4)% FY 2024 FY 2025 FY 2026 FY 2026 FY 2027 FY 2027 Revenue Sources Actual Actual Adopted Amended Proposed Change Key West International Airport 187687,272 415485,777 29,872,338 297872,338 32,338,591 8.3% General Airport Revenue Bond 417384,153 42,925,763 19,700,000 197700,000 165561,483 (15.9)% Total Revenue 60,071,425 84,4119541 499572,338 49,5729338 4899001074 (1.4)% Fiscal Year 2027 139 Airport Services Monroe County Board of County Commissioners Fiscal Year 2027 Proposed Fiscal Plan Airport Services FY 2024 FY 2025 FY 2026 FY 2027 FY 2027 Position Summary Actual Actual Adopted Proposed Variance Administrative Support 5.00 9.00 9.00 9.00 - Officials&Administrators 6.00 5.00 4.95 4.00 (0.95) Protective Service Workers - - 14.00 14.00 - Skilled Craft Workers 8.00 7.00 7.00 8.00 1.00 Professionals 1.00 1.00 1.00 2.95 1.95 Total Full-Time FTE 20.00 22.00 35.95 37.95 2.00 Total FTE 20.00 22.00 35.95 37.95 2.00 Fiscal Year 2027 140 Airport Services Monroe County Board of County Commissioners Fiscal Year 2027 Proposed Fiscal Plan Airport Services Marathon Airport Major Variances Florida Keys Marathon International Airport: Overall budget is down significantly due to the completion of airfield projects. • Personnel expenditures include proposed COLA&merit. • Proposed operating budget is down from FY 2026 but includes funding for year 2 of 3 of required mitigation site monitoring and reporting,and the cost of professional services for tasl<orders no longer funded or reimbursed by FDOT grants. •Capital Outlay is down but includes grant match funds for the following projects: 1)Final pay apps for airfield improvements projects 2)Access Control 3)ALP Update 4)Terminal Design(BIL AIG Grant) 5)Terminal Renovation(BIL ATP Grant) •Capital Outlay account also includes the following proposed funding: 1)$20,000 for unanticipated building repairs 2)$40,000 for unanticipated infrastructure/airfield repairs FY 2024 FY 2025 FY 2026 FY 2026 FY 2027 FY 2027 Budgetary Cost Summary Actual Actual Adopted Amended Proposed Change Personnel Expenditures 505,276 5277524 557,498 5577498 5687437 2.0% Operating Expenditures 15,071,434 31,562,654 1,443,721 1,443,721 1,671,329 15.8% Capital Outlay Expenditures 761,554 81,615 3,275,000 3,275,000 11061,000 (67.6)% Total Budget 1693389265 3291719793 592769219 592769219 393009766 (37.4)% FY 2024 FY 2025 FY 2026 FY 2026 FY 2027 FY 2027 Revenue Sources Actual Actual Adopted Amended Proposed Change Marathon Airport 167144,341 315986717 51276,219 572767219 313007766 (37.4)% PFC&Oper Restrictions 1937924 1851077 - - - -% Total Revenue 1693389265 3291719793 592769219 592769219 393009766 (37.4)% FY 2024 FY 2025 FY 2026 FY 2027 FY 2027 Position Summary Actual Actual Adopted Proposed Variance Officials&Administrators 2.00 2.00 2.00 2.00 - Skilled Craft Workers 2.00 2.00 2.00 2.00 - Total Full-Time FTE 4.00 4.00 4.00 4.00 - Total FTE 4.00 4.00 4.00 4.00 - Fiscal Year 2027 141 Airport Services Monroe County Board of County Commissioners Fiscal Year 2027 Proposed Fiscal Plan Airport Services Passenger Facility Charge Description and Services Provided The Passenger Facility Charge(PFC)Program allows the collection of PFC fees for every boarded passenger at commercial airports. EYW is using PFCs to pay the debt service for the Airport Revenue Bonds used to fund a portion of the Concourse A and Terminal Improvements Program. Major Variances PFC budget remains flat over FY 2026 and is for the following PFC projects: 1)PFC#19 admin. 2)PFC#20 Bond P&I payment year 2(reimbursement to F 405) 3)PFC#20 PNC Interest(reimbursement to F 405) 4)New PFC#22 for ARFF Station Design&Construction 5)New PFC#22 for ARFF Fire Truck Lease Purchase 6)PFC#22 Administration 7)Proposed PFC#23 for Environmental Mitigation Monitoring Yearsl&2 of 5(reimbursement to F 404). FY 2024 FY 2025 FY 2026 FY 2026 FY 2027 FY 2027 Budgetary Cost Summary Actual Actual Adopted Amended Proposed Change Operating Expenditures 11,750 - - - - -% Capital Outlay Expenditures - - - - 71000,000 -% Total Budget 115750 - - - 7,0001000 -% FY 2024 FY 2025 FY 2026 FY 2026 FY 2027 FY 2027 Revenue Sources Actual Actual Adopted Amended Proposed Change PFC&Oper Restrictions 11,750 - - - 7,000,000 -% Total Revenue 113756 - - - 790001000 -% Fiscal Year 2027 142 Airport Services Monroe County Board of County Commissioners Fiscal Year 2027 Proposed Fiscal Plan Airport Services Key West Airport Debt Service - Interest & Other Debt Costs Major Variances Includes$2,864,750 in required reserves for the 2022 Airport Revenue Bonds issued to finance a portion of the Concourse A Terminal and Improvements Program;$2,540,850 for Bond debt service(Year 2 Principal and Interest);and$400k in interest for the PNC Bank Line of Credit. FY 2024 FY 2025 FY 2026 FY 2026 FY 2027 FY 2027 Budgetary Cost Summary Actual Actual Adopted Amended Proposed Change Operating Expenditures 271727291 215317820 37180,975 371807975 219287850 (7.9)% Total Budget 2,172,291 215319820 3,180,975 3,180,975 219289850 (7.9)% FY 2024 FY 2025 FY 2026 FY 2026 FY 2027 FY 2027 Revenue Sources Actual Actual Adopted Amended Proposed Change General Airport Revenue Bond 271727291 215317820 371807975 371807975 219287850 (7.9)% Total Revenue 231723291 215319820 3,180,975 331803975 219289850 (7.9)% Fiscal Year 2027 143 Airport Services FY27 Proposed Information Technology te, r" , " r / J ' 144 Monroe County Board of County Commissioners Fiscal Year 2027 Proposed Fiscal Plan Information Technology Information Technology Organizational Chart Total Full-Time Equivalents(FTE)= 12.00 Information Technology Total Full-Time Equivalents(FTE)= 12.00 Fiscal Year 2027 145 Information Technology Monroe County Board of County Commissioners Fiscal Year 2027 Proposed Fiscal Plan Information Technology Mission Statement Monroe County Information Technology(IT)provides efficient,reliable and cost-effective technology,data network,telephone and video services to County Employees,Constitutional Offices as well as other governmental offices,and in some instances,the public. Services Provided Services offered by the Monroe County IT department include: • End user computing support from the Service Desk(e.g.desktops/laptops,monitors,phones,software,printers,etc.) •Technical support services for IT infrastructure(e.g.data center,networks,telecommunications,hardware,etc.) • IT applications support(e.g.enterprise software,business systems,web/integration) • IT services(IT project management, IT procurement) •TV broadcast and audio-visual needs through Monroe County Television(MCTV) Strategic Goals GOAL 1: PROVIDE A COHERENT STATEMENT OF THE STRATEGIC GOAL: The IT Department will improve and optimize the Countywide network service backbone to ensure the County and the Constitutional Offices, State Attorney,and Public Defender have resilient,high-performing and secure network services. PROVIDE THE PROCESS FOR CREATING THE STRATEGIC GOAL: The IT Department analyzed the existing network architecture,other potential architecture possibilities and determined that we need to upgrade our existing architecture to improve resiliency and security. PROVIDE THE STRATEGIES/ACTION PLANS BY THE RESPONSIBLE PARTY THAT WILL ADDRESS THE CONCERNS AND ISSUES: To accomplish this we will: -Review current state with the user community -Gather requirements for current state and potential future state opportunities -Determine best/most appropriate future state configuration -Develop a project to achieve future state configuration -Execute a project to achieve future state configuration MEASURE: We will know we succeeded by having identified and implemented a more resilient and secure architecture. OUTCOME: We accomplished the goal. GOAL 2: PROVIDE A COHERENT STATEMENT OF THE STRATEGIC GOAL: The IT Department will assist other Monroe County Departments with automating manual processes by migrating currently paper based forms and policies into Workday.These automation opportunities will eliminate the use of paper,improve data accuracy and provide a more user- friendly environment for employees. PROVIDE THE PROCESS FOR CREATING THE STRATEGIC GOAL:" The IT Department searches for opportunities to help automate manual processes through workflow based software,particularly when the software is already licensed and available to the user community. PROVIDE THE STRATEGIES/ACTION PLANS BY THE RESPONSIBLE PARTY THAT WILL ADDRESS THE CONCERNS AND ISSUES: To accomplish this we will: -Review current state with the user community and Workday consultants -Gather requirements for potential future state opportunities -Work with Workday consultants on implementation approaches and opportunities -Work with Workday consultants and the impacted user community on validation and implementation MEASURE: We will know we succeeded by having implemented workflow activities to replace current paper based forms. OUTCOME: We accomplished the goal. Fiscal Year 2027 146 Information Technology Monroe County Board of County Commissioners Fiscal Year 2027 Proposed Fiscal Plan Information Technology GOAL 3: PROVIDE A COHERENT STATEMENT OF THE STRATEGIC GOAL: The IT Department will explore opportunities to use Artificial Intelligence(AI)technologies to enhance operational efficiency,improve service delivery,and increase overall organizational performance. PROVIDE THE PROCESS FOR CREATING THE STRATEGIC GOAL:" The IT Department searches for opportunities to automate existing processes and will implement a focused initiative leveraging Artificial Intelligence(AI). PROVIDE THE STRATEGIES/ACTION PLANS BY THE RESPONSIBLE PARTY THAT WILL ADDRESS THE CONCERNS AND ISSUES: To accomplish this,we will: -Establish a portfolio of situations or workflows where Al technologies can provide measurable value -Collaborate with departments to identify operational areas where proven Al capabilities align with business needs -Identify and prioritize concrete use cases for implementation -Apply AI-driven solutions to improve efficiency,accuracy,and service delivery across county operations MEASURE: We will know we succeeded by having implemented Al technologies to improve or replace current processes. OUTCOME: We accomplished the goal. FY 2024 FY 2025 FY 2026 FY 2026 FY 2027 FY 2027 Budgetary Cost Summary Actual Actual Adopted Amended Proposed Change Personnel Expenditures 1,830,956 119377927 2,022,840 2,022,840 2,061,063 1.9% Operating Expenditures 1,597,124 114417124 1,395,280 1,395,280 1,331,055 (4.6)% Capital Outlay Expenditures 2287694 647753 3751000 3757000 3307000 (12.0)% Total Budget 3,656,774 3,4439805 31793,120 39793,120 397227118 (1.9)% FY 2024 FY 2025 FY 2026 FY 2026 FY 2027 FY 2027 Appropriations by Department Actual Actual Adopted Amended Proposed Change Information Technology 3,656,774 314437805 3,793,120 3,793,120 37223118 (2)% Total Budget 396569774 314439805 3,793,120 397939120 357229118 (2)% FY 2024 FY 2025 FY 2026 FY 2026 FY 2027 FY 2027 Revenue Sources Actual Actual Adopted Amended Proposed Change General Fund 3,656,774 3,443,805 3,793,120 3,793,120 3,722,118 (1.9)% Total Revenue 336562774 35443,805 357935120 337933120 397227118 (1.9)% FY 2024 FY 2025 FY 2026 FY 2027 FY 2027 Position Summary by Department Actual Actual Adopted Proposed Variance Information Technology 13.00 13.00 12.00 12.00 - Total Full-Time FTE 13.00 13.00 12.00 12.00 - Total FTE 13.00 13.00 12.00 12.00 - Fiscal Year 2027 147 Information Technology Monroe County Board of County Commissioners Fiscal Year 2027 Proposed Fiscal Plan Information Technology Information Technology Description and Services Provided The Information Technology Department is responsible for the installation,support and maintenance of the CountVs technology infrastructure including:all applications,technology infrastructure,desktop/laptop computers,printers,multifunctional devices,telephones and mobile devices. The Department supports approximately 90 applications and more than 80 Windows based servers serving more than 40 locations throughout the Keys.IT also maintains and archives the emails of all users and provides network/internet access for approximately1,100 users-including the Property Appraiser,Monroe County Sheriff,thel6th Judicial Circuit Court and the Clerk of Courts.The IT Department operates the Monroe County Television Cable Channel(MCTV),which broadcasts local government programming throughout the Florida Keys. MCTV also provides a digital stream of the broadcast on the County's website and maintains a video on demand archive of all meetings that have been aired. FY 2024 FY 2025 FY 2026 FY 2026 FY 2027 FY 2027 Budgetary Cost Summary Actual Actual Adopted Amended Proposed Change Personnel Expenditures 1,830,956 1,937,927 2,022,840 2,022,840 2,061,063 1.9% Operating Expenditures 175977124 174417124 173957280 173957280 173317055 (4.6)% Capital Outlay Expenditures 2287694 647753 3751000 3757000 3307000 (12.0)% Total Budget 3,656,774 374439805 3,7937120 31793,120 357229118 (1.9)% FY 2024 FY 2025 FY 2026 FY 2026 FY 2027 FY 2027 Revenue Sources Actual Actual Adopted Amended Proposed Change General Fund 376567774 3,4437805 3,793,120 377937120 3,722,118 (1.9)% Total Revenue 396563774 314439805 3,7931120 397933120 397229118 (1.9)% FY 2024 FY 2025 FY 2026 FY 2027 FY 2027 Position Summary Actual Actual Adopted Proposed Variance Administrative Support 1.00 1.00 1.00 1.00 - Officials&Administrators 2.00 2.00 2.00 1.00 (1.00) Technicians 1.00 1.00 1.00 2.00 1.00 Professionals 9.00 9.00 8.00 8.00 - Total Full-Time FTE 13.00 13.00 12.00 12.00 - Total FTE 13.00 13.00 12.00 12.00 - Fiscal Year 2027 148 Information Technology FY27 Proposed County �r r / J ' 149 Monroe County Board of County Commissioners Fiscal Year 2027 Proposed Fiscal Plan County Attorney County Attorney Organizational Chart Total Full-Time Equivalents(FTE)= 16.95 County Attorney- Risk Mgmt. Total Full-Time Equivalents(FTE)= 2.79 County Attorney Total Full-Time Equivalents(FTE)= 14.16 Fiscal Year 2027 150 County Attorney Monroe County Board of County Commissioners Fiscal Year 2027 Proposed Fiscal Plan County Attorney Mission Statement The County Attorney's Office is dedicated to delivering high quality,timely,and cost effective legal services to the Board of County Commissioners,County Administration and the Supervisor of Elections.Our mission is to support informed decision-making,protect the County's legal interests,and ensure that all actions and operations comply with applicable laws.Through the expertise of our attorneys and staff,we strive to provide ethical,professional,and dependable counsel that upholds public trust and advances the County's goals. The Office oversees legal compliance,manages litigation and public records,supports departmental programs and contracts.Through this centralized legal support,the Office safeguards the County's interests while enabling transparent,cost-effective governance. Each staff attorney acts as primary counsel for designated County departments,ensuring that departmental contracts,programs,and actions comply with all applicable laws.This responsibility includes oversight of legal matters within the Risk Management Office. Services Provided •Serve as legal advisor to the Board of County Commissioners,County/Assistant Administrators,County Departments and all County regulatory and advisory boards in all matters relating to official County duties. • Represent the County and Board of County Commissioners in all legal matters. • Prosecute and defend all legal,equitable,administrative,civil,and criminal matters on behalf of the county,including trials,appeals, administrative hearings,mediation,labor arbitration,and code enforcement cases. • Negotiate and settle claims,litigation,and administrative matters on behalf of the county within authorized limits. • Draft and review contracts,agreements,memoranda of understanding,interlocal agreements,resolutions,ordinances,policies,amendments, and all other legal documents and ensure compliance with applicable state,federal,and local laws and regulations. • Review and,when authorized,object to certain payments(e.g.,conflict counsel,expert witnesses,bail bond surety releases)whenever state law assigns that responsibility to the county. • Oversee the county's public records unit to ensure proper accountability,preservation and responsiveness to public records requests in compliance with F.S.119. • Provide oversight of the Risk Management Department in handling liability and tort claims against the County. • Maintain agreements with State Attorney and Public Defender for prosecution and defense of county ordinance violations. • Provide legal advice to other County constitutional officers to the extent that no conflict exists between them and the Board. •Attend all BOCC meetings and provide a report of ongoing litigation and any other legal matters deemed advisable. • Represent current and former County officers/employees in authorized noncriminal actions. • Manage the satisfaction of liens for the CDBG and SHIP Programs. • Provide legal advice to advisory committees established by the board concerning official duties. • Responsible for all claims including investigation,settlement,payments and litigation. • Ensures all county property is properly insured. • Reviews all contracts providing the required insurance guidelines. • Monitors insurance coverage for ongoing contracts. •Advises of insurance requirements for use of county property. • Manages Risk Management program fund. F.S.125.01,F.S.768.28(16)(a),MCC Sections 2-175 to 2-189.2 et.seq. Strategic Goals -Strategic Goal:Our department aims to help the County avoid unnecessary costs by providing timely,consistent,and accurate legal guidance that ensures compliance with all applicable laws. -Process Used to Create the Goal:Our department reviewed past compliance issues and departmental legal needs to identify where earlier or clearer legal input would reduce risk and prevent avoidable expenses. -Strategies and Action Plans:To support this objective,we will deliver timely legal advice,increase proactive consultation with departments, monitor compliance with applicable laws and regulations,and ensure attorneys remain accessible for early review of departmental actions and policies. -Measure:Success will be reflected in fewer preventable compliance problems,reduced reliance on reactive legal interventions,and improved departmental satisfaction with the clarity and timeliness of legal support. -Strategic Goal: Our department wants to improve the speed,accuracy,and legal compliance of public records request processing. -Process Used to Create the Goal:Our department analyzed request volumes,response times,audit findings,and feedback from requestors and staff to identify areas needing improvement. -Strategies/Action Plans: 1.Standardize request intake and tracking 2.Strengthen coordination with other departments -Measure: We will know we succeeded by faster average response times,fewer overdue requests,improved compliance review results,and higher requestor satisfaction. Risk Management -Strategic Goal:The Risk Management Department desires to implement an updated cost allocation methodology that will provide enhanced Fiscal Year 2027 151 County Attorney Monroe County Board of County Commissioners Fiscal Year 2027 Proposed Fiscal Plan County Attorney transparency and a more equitable distribution of Risk Management operational costs to other County operations -Process Used to Create the Goal: Risk Management was tasked with developing a cost allocation methodology that more closely tracked the proportion of insurance coverage and claims management assistance received by each County operation.In the process of evaluating options for such new methodology,Risk has determined that two primary factors drove the inequity and lack of transparency observed under previous cost allocations:(1)insufficient data on the actual usage of insured assets by each County operation,and(2)inconsistencies in incident reporting between different operations. -Strategies&Action Plans:To accomplish this goal, Risk Management will first collect data from each insured County program regarding building occupancy,personnel,usage of insured assets,and the programs day-to-day operations. Risk Management will additionally implement clear written procedures for incident reporting to improve tracking of data on the liability exposure profile of each County operation. Risk Management will utilize this enhanced program operation data to allocate insurance and claim handling expenses in a manner that more equitably reflects the true insurance costs for each program. -Measure: We will know we have succeeded in achieving this goal when Risk Management is able to demonstrate a more equitable and transparent cost allocation methodology for annual Risk Billings.OMB,the Clerks Office,and budget managers should be able to review the cost allocation completed by Risk Management each year and understand the specific elements of the costs being allocated to their programs FY 2024 FY 2025 FY 2026 FY 2026 FY 2027 FY 2027 Budgetary Cost Summary Actual Actual Adopted Amended Proposed Change Personnel Expenditures 27706,658 3,1457257 3,392,894 37392,894 3,524,029 3.9% Operating Expenditures 777087380 617957172 974871378 974877378 9,677,608 2.0% Capital Outlay Expenditures 537704 180,648 677185 677185 673185 -% Total Budget 1074687742 1071217077 127947,457 1279477457 1372689822 2.5% FY 2024 FY 2025 FY 2026 FY 2026 FY 2027 FY 2027 Appropriations by Department Actual Actual Adopted Amended Proposed Change County Attorney 370767601 316777698 3,989,311 3,989,311 317957687 (5)% County Attorney-Risk Mgmt. 7,392,141 6,443,379 8,958,146 8,958,146 9,473,135 6% Total Budget 1074687742 10,1217077 127947,457 1279477457 13,2687822 2% FY 2024 FY 2025 FY 2026 FY 2026 FY 2027 FY 2027 Revenue Sources Actual Actual Adopted Amended Proposed Change General Fund 1,895,622 2,531,393 2,698,122 2,698,122 2,478,590 (8.1)% Unincorporated Svc District- Planning, 131323438 1,095,834 1,238,854 13238,854 1,263,670 2.0% Building, and Zoning Building Fund 487541 50,471 52,335 527335 537427 2.1% Risk Management Fund 7,392,141 6,443,379 8,958,146 8,958,146 974731135 5.7% Total Revenue 107468,742 1071219077 1279477457 127947,457 1372687822 2.5% FY 2024 FY 2025 FY 2026 FY 2027 FY 2027 Position Summary by Department Actual Actual Adopted Proposed Variance County Attorney-Risk Mgmt. 2.19 2.19 2.79 2.79 - County Attorney 12.36 12.36 14.61 14.16 (0.45) Total Full-Time FTE 14.55 14.55 17.40 16.95 (0.45) Total FTE 14.55 14.55 17.40 16.95 (0.45) Fiscal Year 2027 152 County Attorney Monroe County Board of County Commissioners Fiscal Year 2027 Proposed Fiscal Plan County Attorney County Attorney - Risk Mgmt. Mission Statement Risk Management creates and implements decisions that will avoid hazardous risks to citizens and employees and strives to minimize the adverse effects of any accidental losses of the County. Description and Services Provided • Responsible for all claims including investigation,settlement,payments and litigation. • Ensures all county property is properly insured. • Reviews all contracts providing the required insurance guidelines. • Monitors insurance coverage for ongoing contracts. •Advises of insurance requirements for use of county property. • Manages Risk Management program fund under F.S.768.28(16)(a),MCC Sections 2- 188 et seq. FY 2024 FY 2025 FY 2026 FY 2026 FY 2027 FY 2027 Budgetary Cost Summary Actual Actual Adopted Amended Proposed Change Personnel Expenditures 380,862 340,332 419,556 419,556 507,429 20.9% Operating Expenditures 6,969,017 6,0547297 87538,590 875387590 8,9657706 5.0% Capital Outlay Expenditures 427263 487750 - - - -% Total Budget 773927141 674437379 879587146 879587146 974737135 5.7% FY 2024 FY 2025 FY 2026 FY 2026 FY 2027 FY 2027 Revenue Sources Actual Actual Adopted Amended Proposed Change Risk Management Fund 7,3927141 61443,379 87958,146 8,9587146 91473,135 5.7% Total Revenue 7,392,141 614439379 8,9581146 8,958,146 914739135 5.7% FY 2024 FY 2025 FY 2026 FY 2027 FY 2027 Position Summary Actual Actual Adopted Proposed Variance Administrative Support 1.74 1.74 1.00 - (1.00) Officials&Administrators 0.35 0.35 1.69 1.95 0.26 Professionals 0.10 0.10 0.10 0.84 0.74 Total Full-Time FTE 2.19 2.19 2.79 2.79 - Total FTE 2.19 2.19 2.79 2.79 - Fiscal Year 2027 153 County Attorney Monroe County Board of County Commissioners Fiscal Year 2027 Proposed Fiscal Plan County Attorney County Attorney Mission Statement The County Attorney's Office is dedicated to delivering high quality,timely,and cost effective legal services to the Board of County Commissioners, County Administration and the Supervisor of Elections.Our mission is to support informed decision-making,protect the County's legal interests, and ensure that all actions and operations comply with applicable laws.Through the expertise of our attorneys and staff,we strive to provide ethical,professional,and dependable counsel that upholds public trust and advances the County's goals. The Office oversees legal compliance,manages litigation and public records,supports departmental programs and contracts.Through this centralized legal support,the Office safeguards the County's interests while enabling transparent,cost-effective governance. Each staff attorney acts as primary counsel for designated County departments,ensuring that departmental contracts,programs,and actions comply with all applicable laws.This responsibility includes oversight of legal matters within the Risk Management Office. Description and Services Provided •Serve as legal advisor to the Board of County Commissioners,County/Assistant Administrators,County Departments and all County regulatory and advisory boards in all matters relating to official County duties. • Represent the County and Board of County Commissioners in all legal matters. • Prosecute and defend all legal,equitable,administrative,civil,and criminal matters on behalf of the county,including trials,appeals, administrative hearings,mediation,labor arbitration,and code enforcement cases. • Negotiate and settle claims,litigation,and administrative matters on behalf of the county within authorized limits. • Draft and review contracts,agreements,memoranda of understanding,interlocal agreements,resolutions,ordinances,policies,amendments, and all other legal documents and ensure compliance with applicable state,federal,and local laws and regulations. • Review and,when authorized,object to certain payments(e.g.,conflict counsel,expert witnesses,bail bond surety releases)whenever state law assigns that responsibility to the county. •Oversee the county's public records unit to ensure proper accountability,preservation and responsiveness to public records requests in compliance with F.S.119. • Provide oversight of the Risk Management Department in handling liability and tort claims against the County. • Maintain agreements with State Attorney and Public Defender for prosecution and defense of county ordinance violations. • Provide legal advice to other County constitutional officers to the extent that no conflict exists between them and the Board. •Attend all BOCC meetings and provide a report of ongoing litigation and any other legal matters deemed advisable. • Represent current and former County officers/employees in authorized noncriminal actions. • Manage the satisfaction of liens for the CDBG and SHIP Programs. • Provide legal advice to advisory committees established by the board concerning official duties. F.S.125.01,F.S.400.147, MCC Sections 2-175 to 2-189.2 et.seq. Major Variances -4%The office is moving from a rented space to a county building. This marks a savings of$256,475 for the County Attorney's portion of the rent and internet services combined. FY 2024 FY 2025 FY 2026 FY 2026 FY 2027 FY 2027 Budgetary Cost Summary Actual Actual Adopted Amended Proposed Change Personnel Expenditures 273257797 258047925 27973,338 279737338 350167600 1.5% Operating Expenditures 739,363 740,875 948,788 948,788 711,902 (25.0)% Capital Outlay Expenditures 11,442 1317898 677185 677185 677185 -% Total Budget 390769601 396779698 399899311 399899311 397959687 (4.9)% FY 2024 FY 2025 FY 2026 FY 2026 FY 2027 FY 2027 Revenue Sources Actual Actual Adopted Amended Proposed Change General Fund 1,895,622 2,531,393 2,698,122 2,698,122 21478,590 (8.1)% Unincorporated Svc District- Planning, 171327438 150957834 172385854 172387854 152637670 2.0% Building, and Zoning Building Fund 487541 507471 525335 527335 537427 2.1% Total Revenue 390769601 396779698 3198%311 3398%311 357952687 (4.9)% Fiscal Year 2027 154 County Attorney Monroe County Board of County Commissioners Fiscal Year 2027 Proposed Fiscal Plan County Attorney FY 2024 FY 2025 FY 2026 FY 2027 FY 2027 Position Summary Actual Actual Adopted Proposed Variance Administrative Support 4.26 3.26 3.00 3.00 - Officials&Administrators 7.30 8.30 10.81 2.05 (8.76) Professionals 0.80 0.80 0.80 9.11 8.31 Total Full-Time FTE 12.36 12.36 14.61 14.16 (0.45) Total FTE 12.36 12.36 14.61 14.16 (0.45) Fiscal Year 2027 155 County Attorney FY27 Proposed Library ,,.,, r / J ' 156 Monroe County Board of County Commissioners Fiscal Year 2027 Proposed Fiscal Plan Library Services Library Services Organizational Chart Total Full-Time Equivalents(FTE)= 41.25 Libraries Total Full-Time Equivalents(FTE)= 41.25 Fiscal Year 2027 157 Library Services Monroe County Board of County Commissioners Fiscal Year 2027 Proposed Fiscal Plan Library Services Mission Statement The mission of the Monroe County Public Library is to meet the changing needs of our communities for information,education and recreation,in a variety of materials,formats and technologies Services Provided The Monroe County Public Library has a unique place in Florida history,as the oldest Library in South Florida,with beginnings dated as far back as 1853.The Key West Branch,which became the Headquarters Library,moved into its present location in 1959,with a major expansion in 1992. The Marathon Branch began operation in 1962 and took up its current location in 1982.The Key Largo Branch was started in the Key Largo Civic Club Building in 1962,moving once in 1967,and taking up its current location in 1989. Islamorada's Branch opened in 1966,with expansions in 1983 and 1997.The most recent Branch was established in Big Pine Key in 1995,with an expansion completed in 2003.In FY21,the County completed construction of a new Library building to replace the current Marathon Branch,the new facility features increased space to meet the growing needs of the community. Each branch reflects its own community,with its distinct interests and needs. Library service is ad valorem tax- based,funded by the General Fund of the Monroe County budget.Each of the five branches provide on-site services six days and one evening each week,including internet service,and our website www.keyslibraries.org provides 24/7 access to the full Library catalog,including renewal and request services,as well as to our many databases.Our collection includes a variety of media,ranging from the traditional print through e- books and digital databases..The Library responds to the needs of users of all ages and diversity by providing equal,easy and open access to current materials and expanding services delivered in an efficient,timely,and professional manner by staff members who are friendly,helpful, and knowledgeable,in buildings that are inviting,comfortable,and fitted for technological growth and development. Our services include: • Free Library cards for County residents,providing access to all Library privileges • Provision of books,periodicals,audio and video materials for circulation to Library patrons and in-house use • Programs for children,ranging from toddlers through school-aged,both in-house and through outreach activities • Programs for adults,covering a wide range of interests • Inter-Library Loan services to obtain patron-requested materials from libraries around the country • Reference services in person,by telephone inquiry,and through electronic transmission • Public access to internet information through a computer network;wireless access also available onsite • 24/7 access to the Library catalog through our website,providing off-site ability for patrons to renew and request Library materials • 24/7 access through the Library website to our collection of databases,free to our patrons • 24/7 access for our patrons to a growing collection of digital materials for downloading to a reading,viewing,or listening devices Strategic Goals Monroe County BOCC Strategic Plan Areas of Concern and Priority related Actions: •Quality of Life:Community Character-Collaboration with municipalities and other synergistic agencies -Action:The Library Department will create a community partnership with Florida State Parks to create a program that will offer"Day Use Passes for Checkout"to our patrons -Performance Measure:Day Passes available for checkout to patrons -Target Metric:Completed or Not Completed •Quality of Life:Viability-Address Infrastructure concerns related to sea level rise and future storm resiliency -Action:The Library Department will work with Emergency Management,IT,and the County PIO to equip all Library buildings to serve as communication hubs before,during and after disaster situations.These hubs would be utilized as locations to collect and disseminate information to the public,providing internet access for communication purposes,and more as appropriate and applicable. -Performance Measure: Library Facilities established as communication hubs during declared County emergencies -Target Metric:Completed or Not Completed •Quality of Life:Services to All-Services to Special Needs Populations highlighting Mental Health,Seniors,Drug Dependency/Opioid Crisis, Homelessness,Children/Teens in crisis -Action:The Library Department will provide a schedule of programs and speakers,especially from inside the County,dealing with the Services to Special Needs Populations -Performance Measure:Special Needs Services program scheduled implemented -Target Metric:At3 branches -Performance Measure:Material and training in place for social assistance resources at one branch -Target Metric:Completed or Not Completed -Action:The Library Department will prioritize community workforce support by training staff on employment databases local career services, resume creation,and provide well equipped business,homework and job centers -Performance Measure:Workforce information available to all with20%of staff trained and one dedicated center established in all branches Fiscal Year 2027 158 Library Services Monroe County Board of County Commissioners Fiscal Year 2027 Proposed Fiscal Plan Library Services -Target Metric:Completed or Not Completed • Economy:Infrastructure-Quality of the Keys Experience-Upkeep of our attractions including Environment,Historical Sites and Beautification -Action:The Library Department will provide improved access to cultural artifacts,especially those reflecting the unique qualities of Keys history including updating the format of our oral history,lecture and event collection. -Performance Measure:Key West Florida History staff work with branches in assessing collections and establishing priorities for preservation with two locations beginning digitization of their collection -Target Metric:Completed or Not Completed Department Goals,Actions and Measures: •Goal: Provide color copier and printing services -Action:Provide color printers for each Library location -Performance Measure:Color printers in place at each library branch -Target Metric:Completed or Not Completed •Goal: Increase availability&circulation of language-learning materials/software -Action:Purchase Mango for Public Libraries software(estimated$3800/year) -Performance Measure: Mango Language product available to Monroe County Library patrons -Target Metric:Completed or Not Completed •Goal: Improve and increase communication and collaboration among Library Managers and Supervisors -Action:Schedule regular in-person meetings quarterly to address changing needs of our communities and developing Library trends and service expansion -Performance Measure:Quarterly Inter-Library Manager/Supervisor meetings held via Zoom -Target Metric:3 meetings -Action:Establish a procedure and training to utilize ZOOM for meetings for Managers and Supervisors schedule as needed for collaborative meetings among staff working in similar service areas -Performance Measure:Establish meeting procedures and provide training to all Managers and Supervisors on ZOOM -Target Metric:Completed or Not Completed •Goal: Provide system-wide technological growth and development,to meet the changing needs of our communities in their quality of life -Action:Create Long-Term Technology Plan in collaboration with IT -Performance Measure:Complete long-term Technology Plan -Target Metric:Completed or Not Completed •Goal: Increase usage of Children's Departments and Young Adult resources and environment to and encourage families,students,and teachers/tutors to utilize the library as a center that is appealing for all age groups -Action:Create an effective learning environment for children and teens, providing computers,new flooring,comfortable seating,furniture that is attractive and engaging,creating a relaxed environment for encouraging teens to enjoy our resources -Performance Measure: Remodel/Redecorate Children and Teen spaces at all locations -Target Metric:Completed or Not Completed -Action:Provide a media gaming area where possible -Performance Measure:Gaming area installed in at least one library facility -Target Metric:Completed or Not Completed •Goal: Increase public participation on all age levels in an increased schedule of programs,classes,author presentations,arts and crafts,writing workshops,and similar offerings much in demand -Action:Create an area for Maker Spaces,for such activities as digital photography,video editing,music production,web development,3D printing,nautical navigation,with funding for essential hardware and equipment -Performance Measure:Creation of spaces at all locations -Target Metric:Completed or Not Completed Fiscal Year 2027 159 Library Services Monroe County Board of County Commissioners Fiscal Year 2027 Proposed Fiscal Plan Library Services -Action:Expand our offerings of computer and tablet classes across the system,as well as creative software usage -Performance Measure: Increase number of computer and tablet classes -Target Metric:Completed or Not Completed -Action:Increase our cultural programs,such as film series,live music,lecture series presenting local sources as well as outside presenters -Performance Measure: Increase number of cultural programs -Target Metric:by3% •Goal: Implement more efficient use of existing material budget -Action:Use circulation and other relevant statistics to increase and justify amounts spent in all collection areas and adjust collection purchases to reflect patron usage -Performance Measure: Increase circulation per capita -Target Metric: By 10% -Action:Use circulation and other relevant statistics to trim and modify each branch list of Automatically Yours Authors;avoid unnecessary duplication or orders -Performance Measure:Decreased duplication based on statistics of usage and a smaller AY list,producing savings of funds in this area -Target Metric:Completed or Not Completed •Goal: Improve the quality of the Collections -Action: Evaluate and use recognized sources for purchase recommendations,as well as patron and staff recommendations -Performance Measure:Access for staff to preferred review sources and elimination of less valued sources -Target Metric: Completed or Not Completed -Action:Weed all collections areas regularly,using CREW guidelines;fill gaps created by weeding as needed -Performance Measure: Updated collection in areas of greatest change -Target Metric:Completed or Not Completed •Goal: Increase visibility and awareness of Library services in the community -Action:Expand the program of outreach activities,from daycare centers to adult care centers,presenting programs designed for each age group -Performance Measure: Expand number of outreach activities -Target Metric:Completed or Not Completed •Goal:Cultivate a learning organization -Action:Invest in development and retention of staff by providing opportunities to learn new skills through continuing education,including attendance at library related conferences -Performance Measure: Increase staff participation in professional development -Target Metric:by 10% -Action:Develop a process for regular and information and knowledge sharing within the organization -Performance Measure: Implement a systematic process to track sharing of information and knowledge within the organization;survey staff on observed results or lack of results -Target Metric:Completed or Not Completed -Action: Encourage staff participation in professional State and national Library organizations and attendance at their conferences -Performance Measure:Encourage staff to join State and National Library organizations and attending such conferences. -Target Metric:Completed or Not Completed •Goal: Enhance and improve public access to Library materials collections in all the branches -Action:Expand the training and role of the Cataloging Unit as a key support center in increasing and improving system-wide findability of materials -Performance Measure: Increase cataloging staff visits to branches -Target Metric:At least one visit to each branch -Action:Double our digital contributions of historic and cultural artifacts to Digital Public Library of America to ensure these images are accessible Fiscal Year 2027 160 Library Services Monroe County Board of County Commissioners Fiscal Year 2027 Proposed Fiscal Plan Library Services to researchers,authors,local students,architects,use the Library's primary source materials;Digitization of audio-visual materials from the vault has been sidelined in favor of preservation and digitization of more fragile and older paper-based artifacts. -Performance Measure: Increase contribution to Digital Public Library of America -Target Metric: By 100% FY 2024 FY 2025 FY 2026 FY 2026 FY 2027 FY 2027 Budgetary Cost Summary Actual Actual Adopted Amended Proposed Change Personnel Expenditures 4,093,679 413567673 412281621 4,228,621 41328,925 2.4% Operating Expenditures 13119,027 15138,716 11201,634 1,201,634 1,053,593 (12.3)% Capital Outlay Expenditures 704,903 619,158 11153,573 1,153,573 1,002,915 (13.1)% Total Budget 599179610 691149547 69583,828 695839828 693853433 (3.0)% FY 2024 FY 2025 FY 2026 FY 2026 FY 2027 FY 2027 Appropriations by Department Actual Actual Adopted Amended Proposed Change Libraries 57917,610 65114,547 675831828 67583,828 613857433 (3)% Total Budget 519179610 6,114,547 69583,828 615839828 61385,433 (3)% FY 2024 FY 2025 FY 2026 FY 2026 FY 2027 FY 2027 Revenue Sources Actual Actual Adopted Amended Proposed Change General Fund 53674,276 51961,965 6,329,355 63329,355 612413618 (1.4)% Governmental Fund Type Grants 59,512 1021703 - - - -% Miscellaneous Special Revenue Fund 183,822 49,878 2547473 254,473 1437815 (43.5)% Total Revenue 59917,610 6,114,547 6,583,828 6,583,828 6,385,433 (3.0)% FY 2024 FY 2025 FY 2026 FY 2027 FY 2027 Position Summary by Department Actual Actual Adopted Proposed Variance Libraries 45.25 45.25 41.25 41.25 - Total Full-Time FTE 45.25 45.25 41.25 41.25 - Total FTE 45.25 45.25 41.25 41.25 - Fiscal Year 2027 161 Library Services Monroe County Board of County Commissioners Fiscal Year 2027 Proposed Fiscal Plan Library Services Libraries Mission Statement The mission of the Monroe County Public Library is to deliver a broad range of resources,services,and programs that meet the educational, informational,and personal enrichment needs of the Keys community. Description and Services Provided Department Description&Services: •Provide open access to information in various formats including but not limited to monographs,periodicals,newspapers,internet,databases, audiovisual,etc in both physical and digital MC(Code 1979,§10-51;Ord.No.18-1996,§1)Chapter 15 Libraries Article 1 Div 3 Section 15-103& 104(1) •Provide reference services to the public in person,online and over the phone to assist them in accessing information MC(Code 1979,§10-51; Ord.No.18-1996,§1)Chapter 15 Libraries Article 1 Div 3 Section 15-103&104(1) •Provide the public with technical support and assistance with existing,new and emerging technology MC(Code 1979,§10-51;Ord.No.18-1996, §1)Chapter 15 Libraries Article 1 Div 3 Section 15-103&104(1) •Provide the public with educational,informational and personally enriching programming MC(Code 1979,§10-51;Ord. No.18-1996,§1) Chapter 15 Libraries Article 1 Div 3 Section 15-103&104(1) •Provide spaces for public gathering for the purpose of education,informational and personal enrichment. MC(Code 1979,§10-51;Ord.No.18- 1996,§1)Chapter 15 Libraries Article 1 Div 3 Section 15-103&104(1) •Deliver archival preservation,digitization,and professional cataloging of Florida Keys'historical heritage to ensure lasting access and integrity. •Serve county businesses,civic organizations,and public stakeholders through authoritative research,high-quality historical images,and primary- source materials.Typical users include attorneys,planners,architects,journalists,authors,educators,and other professionals requiring accurate, well-documented historical information. MC(Code 1979,§10-51;Ord.No.18-1996,§1)Chapter 15 Libraries Article 1 Div 3 Section 15-103&104 (1) •Deliver annual statistics and certifications to Florida Department of State,Division of Library and Information Services for State Aid grant eligibility. F.A.C., Rule 113-2.011; Florida Statutes,Chapter 257.17 •Provide space and partnership opportunities with other County mandated agencies such as Veterans Affairs and Social Services Facilitate and coordinate annual Summer Reading program,in conjunction with the Florida Library Youth Program(FLYP),to promote the retention of reading and comprehension skills over the summer break for school children. Each MCPL branch records reading statistics,which are then collated and reported to the FLYP •Coordinate with outside county entities,such as the Monroe County Sheriff's Office Animal Farm,Monroe County Fire Department,or Recycling Coordinator,and local non-profits to provide educational and informational lectures and presentations for Summer Reading,adult,and all-ages programming and events.This facilitates access to lifelong learning and educational pursuits in all formats. •Connect with the community through outreach events to promote and provide access to library resources and amenities.These events include visiting local schools for guest presentations during classes and parent-teacher nights;hosting school visits to the library;tabling at annual holiday events;tabling at youth sporting events;coordinating with non-profits,such as the Boys&Girls Club.This outreach ensures the Library serves diverse community demographics and needs by reaching the community where they are. Department Goals: GOAL 1: PROVIDE A COHERENT STATEMENT OF THE STRATEGIC GOAL: Our department will Execute a comprehensive,system-wide migration and collection development operations in response to industry disruption of materials acquisition workflows to a new primary vendor while concurrently assessing supplementary vendor partnerships to strengthen supply continuity,mitigating future risk in a volatile supply chain,and support evolving collection needs. PROVIDE THE PROCESS FOR CREATING THE STRATEGIC GOAL: Due to the closure of Baker&Taylor,the largest and primary book vendor for public libraries,the Library is required to transition to new vendors for its materials acquisition needs. PROVIDE THE STRATEGIES/ACTION PLANS BY THE RESPONSIBLE PARTY THAT WILL ADDRESS THE CONCERNS AND ISSUES: To accomplish this we will: •Research and determine the best vendors in the industry(Managers Group) •Discuss options for pricing and delivery(Managers Group) •Ensure selected vendors can provide compatible records and invoicing with our needs(Technical Srvs and AD-Systems&Projects) •Implement the system conversion to the new vendor(Managers Group) •Continue analysis of collection needs and explore tools to enhance our abilities to meet the communities information needs(Collections Strategy &Finance Administrator and Managers Group) MEASURE: Fiscal Year 2027 162 Library Services Monroe County Board of County Commissioners Fiscal Year 2027 Proposed Fiscal Plan Library Services We will know that we have succeed if,by the end of the year we have replaced our former vendor with a new vendor(s)that provides the services needed at a comparable price. OUTCOME: REPORT AT END OF FY GOAL 2: PROVIDE A COHERENT STATEMENT OF THE STRATEGIC GOAL: Our department will strengthen operational continuity and organizational resilience by implementing a comprehensive cross-training initiative for the management team across all critical software applications,technology systems,and social media platforms to ensure uninterrupted service delivery. PROVIDE THE PROCESS FOR CREATING THE STRATEGIC GOAL: We have analyzed departmental workflows,system dependencies,and management-level responsibilities and found that critical knowledge of several key software applications,technology platforms,and communication tools is concentrated among limited staff members.This creates operational vulnerability during planned or unplanned absences and highlights the need for shared expertise,documented procedures,and structured cross-training to maintain seamless operations. PROVIDE THE STRATEGIES/ACTION PLANS BY THE RESPONSIBLE PARTY THAT WILL ADDRESS THE CONCERNS AND ISSUES: To accomplish this we will: •Conduct a comprehensive inventory of all departmental software applications,technology systems,and social media platforms(Managers Group and AD—Systems&Projects)• Identify primary and secondary staff assignments for each system and assess knowledge gaps(Managers Group)• Develop and implement a structured cross-training schedule to ensure management-level proficiency across all identified systems (Managers Group)•Create and maintain written procedures and workflow documentation for each platform to ensure knowledge continuity(AD —Systems&Projects and designated system leads)• Establish a formal backup coverage plan for all critical systems to ensure business continuity during planned or unplanned absences(Managers Group)• Review and update cross-training documentation annually to ensure accuracy and sustainability(Managers Group) MEASURE: We will know that we have succeeded if,by the end of the year,all critical departmental systems have at least one designated and trained backup at the management level,and complete,accessible documentation is in place for each identified platform. OUTCOME: REPORT AT END OF FY FY 2024 FY 2025 FY 2026 FY 2026 FY 2027 FY 2027 Budgetary Cost Summary Actual Actual Adopted Amended Proposed Change Personnel Expenditures 4,093,679 4,356,673 45228,621 49228,621 4,328,925 2.4% Operating Expenditures 13119,027 11138,716 11201,634 17201,634 11053,593 (12.3)% Capital Outlay Expenditures 704,903 619,158 111531573 17153,573 11002,915 (13.1)% Total Budget 5,917,610 6,114,547 6,583,828 6,583,828 6,385,433 (3.0)% FY 2024 FY 2025 FY 2026 FY 2026 FY 2027 FY 2027 Revenue Sources Actual Actual Adopted Amended Proposed Change General Fund 5,6741276 519617965 613291355 6,3291355 612417618 (1.4)% Governmental Fund Type Grants 591512 1027703 - - - -% Miscellaneous Special Revenue Fund 183,822 49,878 2545473 254,473 143,815 (43.5)% Total Revenue 5,9171610 6,114,547 69583,828 6,583,828 61385,433 (3.0)% Fiscal Year 2027 163 Library Services Monroe County Board of County Commissioners Fiscal Year 2027 Proposed Fiscal Plan Library Services FY 2024 FY 2025 FY 2026 FY 2027 FY 2027 Position Summary Actual Actual Adopted Proposed Variance Administrative Support 25.75 24.75 20.75 20.75 - Officials&Administrators 8.50 8.50 8.50 7.00 (1.50) Paraprofessionals - - 1.00 - (1.00) Professionals 11.00 12.00 11.00 13.50 2.50 Total Full-Time FTE 45.25 45.25 41.25 41.25 - Total FTE 45.25 45.25 41.25 41.25 - Fiscal Year 2027 164 Library Services FY27 Proposed Building te, r" , " r / J ' 165 Monroe County Board of County Commissioners Fiscal Year 2027 Proposed Fiscal Plan Building Department Building Department Organizational Chart Total Full-Time Equivalents(FTE)= 33.64 Building Department Total Full-Time Equivalents(FTE)= 33.64 Fiscal Year 2027 166 Building Department Monroe County Board of County Commissioners Fiscal Year 2027 Proposed Fiscal Plan Building Department Mission Statement To protect public health and safety,property,and the environment by providing an efficient,effective,and considerate permitting and code administration system in accordance with the Monroe County Code and the Florida Statutes that is consistent with and furthers the Monroe County Comprehensive Plan. Services Provided Provides planning,reviewing,and permitting services for compliance with the Florida Building Code,the Monroe County Code,and all other life safety codes. Coordinates unsafe structure abatement with the Code Compliance Department and the Office of the County Attorney. Provides inspection services in accordance with the Florida Building Code. Provides a contractor licensing and testing program. Provide staff support for the Contractors Examining Board and the Board of Adjustment and Appeals. Provides coordinated administration and enforcement of CountVs Floodplain regulations including management of the County's Flood Insurance Inspection and Compliance Program. Strategic Goals Monroe County BOCC Strategic Plan Areas of Concern and Priority-related Actions: Quality of Life:Viability-Wind and Flood Insurance Rates -Action:The Building Department will explore the application of freeboard up to three feet(3')total.This freeboard requirement would mandate up to an additional three(3)feet of height over and above the Base Flood Elevation requirements for all development in Special Flood Hazard Areas(SFHAs)in Monroe County. -Performance Measure:Complete exploratory work on the application of the new freeboard requirement and present it to the Board of County Commissioners -Target Metric:Completed or Not Completed Department Goals,Actions,and Measures: Goal: Increase the Department's internal hurricane preparedness for a more effective and professional response in an emergency -Action:Develop and implement an Internal Hurricane Preparedness Plan for distribution to staff explaining what is expected of them as storms develop and threaten. -Performance Measure: Update Plan with development of GIS Damage Assessment Tool -Target Metric:Completed or Not Completed Goal: Increase Departments'ability to respond efficiently to workload demands through increased cross-training of the team. -Action:Plan Reviewers and Inspectors to gain cross-discipline certifications -Performance Measure: Number of staff who possess cross-discipline certifications -Target Metric:50%in the 2nd of 2 years -Action:Certification of Customer Service Representatives as Permit Technicians. -Performance Measure: Number of Customer Service Representatives certified as Permit Technicians -Target Metric:35%in the 2nd of 2 years Fiscal Year 2027 167 Building Department Monroe County Board of County Commissioners Fiscal Year 2027 Proposed Fiscal Plan Building Department FY 2024 FY 2025 FY 2026 FY 2026 FY 2027 FY 2027 Budgetary Cost Summary Actual Actual Adopted Amended Proposed Change Personnel Expenditures 5,101,869 51045,115 510801744 5,080744 416617786 (8.2)% Operating Expenditures 936,785 926,917 1,346,604 1,346,604 1,392,169 3.4% Capital Outlay Expenditures 125,285 42,063 28,300 28,300 24,500 (13.4)% Total Budget 611633939 610149096 61455,648 614553648 61078,455 (5.8)% FY 2024 FY 2025 FY 2026 FY 2026 FY 2027 FY 2027 Appropriations by Department Actual Actual Adopted Amended Proposed Change Building Department 6,043,394 5,892,513 6,375,648 6,375,648 5,953,455 (7)% Building Refunds 120,546 121,583 80,000 807000 125,000 56% Total Budget 611633939 6,0149096 63455,648 614553648 61078,455 (6)% FY 2024 FY 2025 FY 2026 FY 2026 FY 2027 FY 2027 Revenue Sources Actual Actual Adopted Amended Proposed Change Miscellaneous Special Revenue Fund 31766 34,612 283,115 283,115 66,000 (76.7)% Building Fund 6,132,174 5,9793484 6,172,533 6,172,533 6,0121455 (2.6)% Total Revenue 631633939 61014,096 61455,648 634553648 61078,455 (5.8)% FY 2024 FY 2025 FY 2026 FY 2027 FY 2027 Position Summary by Department Actual Actual Adopted Proposed Variance Building Department 46.31 42.31 37.64 33.64 (4.00) Total Full-Time FTE 46.31 42.31 37.64 33.64 (4.00) Total FTE 46.31 42.31 37.64 33.64 (4.00) Fiscal Year 2027 168 Building Department Monroe County Board of County Commissioners Fiscal Year 2027 Proposed Fiscal Plan Building Department Building Department Mission Statement Building and Permitting is responsible for ensuring that construction and development within the County is safe,legal,and compliant with adopted laws,codes and regulations.This includes reviewing construction plans;issuing permits;conducting inspections;enforcing laws,codes, and regulations;and maintaining these records. Description and Services Provided Permit Processing:2023 FBC-Building,8th Edition Chapter 1(553.70-553.8991 F.S.), MCC 6-55(c),and MCC 6-101 Plan Review:2023 FBC—All Volumes,8th Edition(553.70-553.8991 F.S.),and MCC 6-55(c) Inspections:2023 FBC-Building,8th Edition Chapter 1(553.70-553.8991 F.S.),and MCC 6-140 through 6-145 Floodplain Administration: MCC 6-55(10),MCC Chapter 122,Community Rating System(FEMA),and Code of Federal Regulations Title 44(aka 44 CFR)Parts 59 and 60 Building Safety Inspection Program:Florida Building Code(553.899 F.S.);2023-FBC-Existing Building,8th Edition Chapter 18,and MCC 6-27 CBAA: MCC 6-55(c)(6)(7) CEB: MCC 6-55(c)(8) Contractor Licensing:Chapter 489,F.S.,MCC 6-55(c)and MCC 6-238 Contractor Investigation: MCC 6-55(c) Unsafe Building Determination:2023 FBC—All Volumes,8th Edition(553.70-553.8991 F.S.),MCC 6-27,and 6-55(c)(2) Post storm Damage Assessment:252.381 F.S.and MCC 6-55(c) Department Goals: GOAL 1: PROVIDE A COHERENT STATEMENT OF THE STRATEGIC GOAL: The Building Department will take steps to increase both time-and cost-efficiency in plan review and inspections through prioritization of multi- disciplinary licensing of plans examiners and inspectors. Our department wants to increase the number of licenses held by county building inspectors and prioritize hiring of inspectors with multiple licenses for open positions,in order to increase efficiency of permit reviews and inspections and decrease costs. PROVIDE THE PROCESS FOR CREATING THE STRATEGIC GOAL:Our Department analyzed the cost of employing additional staff versus proactive costs to assist existing employees to obtain additional licenses,thereby allowing the County to employ more multi-licensed staff for a lower cost while decreasing the times for plans reviews and inspections due to fewer staff having to perform these tasks. PROVIDE THE STRATEGIES/ACTION PLANS BY THE RESPONSIBLE PARTY THAT WILL ADDRESS THE CONCERNS AND ISSUES:To accomplish this •Supervisors will promote incentives such as,increased salary per licensed discipline;reimbursement for educational training;and floodplain manager training for building inspectors;and • Hiring managers will prioritize job applicants who hold multiple licenses. • Building chiefs will assign multiple disciplines of permit reviews/inspections on individual permits to plans examiners/inspectors with multiple licenses. MEASURE:We will know we succeeded if the number of licenses per staff increases,and if plan review times decrease. GOAL 2: PROVIDE A COHERENT STATEMENT OF THE STRATEGIC GOAL: The Building Department will maintain permit review times mandated by Florida Statute and avoid the penalty of permit fee refunds. PROVIDE THE PROCESS FOR CREATING THE STRATEGIC GOAL: Recent changes in Florida Statutes require certain building permits to be reviewed and/or issued within a maximum number of days. The penalty for noncompliance is a requirement to refund a certain percentage of permit fees to the applicant.The Building Department must maintain all revenues to cover operational expenses. PROVIDE THE STRATEGIES/ACTION PLANS BY THE RESPONSIBLE PARTY THAT WILL ADDRESS THE CONCERNS AND ISSUES:To accomplish this, review staff will: • meet deadlines within permitting software for staff to ensure compliant review times. MEASURE:We will know we succeeded if there are zero required refunds for noncompliant reviews. GOAL 3: Fiscal Year 2027 169 Building Department Monroe County Board of County Commissioners Fiscal Year 2027 Proposed Fiscal Plan Building Department PROVIDE A COHERENT STATEMENT OF THE STRATEGIC GOAL: The Building Department will assist the county in maintaining its Class 3 status in the FEMA Community Rating System,which provides cost savings to county property owners through a 35%discount on flood insurance premiums through the National Flood Insurance Program(NFIP). PROVIDE THE PROCESS FOR CREATING THE STRATEGIC GOAL:Our Department is responsible for implementing several requirements of the CRS to maintain a Class 3 status.These include requirement of compliant elevation certificates for certain permit types and enforcement of floodplain management regulations in permitting. PROVIDE THE STRATEGIES/ACTION PLANS BY THE RESPONSIBLE PARTY THAT WILL ADDRESS THE CONCERNS AND ISSUES:To accomplish this the Building Department plans examiners,and floodplain staff will: •enforce the floodplain management requirements for all building permit applications. • review elevation certificates for accuracy and compliance. • maintain all necessary records required for annual CRS review. MEASURE:We will know we succeeded by passing annual CRS reviews for all Building Department tasks. FY 2024 FY 2025 FY 2026 FY 2026 FY 2027 FY 2027 Budgetary Cost Summary Actual Actual Adopted Amended Proposed Change Personnel Expenditures 5,101,869 5,045,115 5,080,744 5,080,744 4,661,786 (8.2)% Operating Expenditures 8167240 8057334 172667604 172667604 112677169 -% Capital Outlay Expenditures 1257285 427063 281300 287300 247500 (13.4)% Total Budget 6,043,394 518921513 6,375,648 63375,648 55953,455 (6.6)% FY 2024 FY 2025 FY 2026 FY 2026 FY 2027 FY 2027 Revenue Sources Actual Actual Adopted Amended Proposed Change Miscellaneous Special Revenue Fund 31,766 34,612 283,115 283,115 66,000 (76.7)% Building Fund 6,0117628 518577900 670921533 670927533 518877455 (3.4)% Total Revenue 61043,394 5,8921513 6,375,648 61375,648 5,9531455 (6.6)% FY 2024 FY 2025 FY 2026 FY 2027 FY 2027 Position Summary Actual Actual Adopted Proposed Variance Administrative Support 22.98 21.98 19.98 14.00 (5.98) Officials&Administrators 1.33 1.33 1.33 2.31 0.98 Service- Maintenance 3.00 3.00 3.00 3.00 - Professionals 19.00 16.00 13.33 14.33 1.00 Total Full-Time FTE 46.31 42.31 37.64 33.64 (4.00) Total FTE 46.31 42.31 37.64 33.64 (4.00) Fiscal Year 2027 170 Building Department Monroe County Board of County Commissioners Fiscal Year 2027 Proposed Fiscal Plan Building Department Building Refunds Description and Services Provided A budget is setup to account for refunds of permit fees. FY 2024 FY 2025 FY 2026 FY 2026 FY 2027 FY 2027 Budgetary Cost Summary Actual Actual Adopted Amended Proposed Change Operating Expenditures 120,546 121,583 807000 80,000 125,000 56.3% Total Budget 120,546 121,583 80,000 80,000 125,000 56.3% FY 2024 FY 2025 FY 2026 FY 2026 FY 2027 FY 2027 Revenue Sources Actual Actual Adopted Amended Proposed Change Building Fund 1201546 1217583 801000 801000 1257000 56.3% Total Revenue 120,546 121,583 80,000 80,000 125,000 56.3% Fiscal Year 2027 171 Building Department FY27 Proposed Planning & Resources S- '- r / J ' 172 Monroe County Board of County Commissioners Fiscal Year 2027 Proposed Fiscal Plan Planning & Environmental Resources Planning & Environmental Resources Organizational Chart Total Full-Time Equivalents(FTE)= 26.01 Planning Department Total Full-Time Equivalents(FTE)= 17.68 Environmental Resources Total Full-Time Equivalents(FTE)= 6.33 Marine Resources Total Full-Time Equivalents(FTE)= 2.00 Fiscal Year 2027 173 Planning&Environmental Resources Monroe County Board of County Commissioners Fiscal Year 2027 Proposed Fiscal Plan Planning & Environmental Resources Mission Statement The Planning and Environmental Resources Department implements the Monroe County 2030 Comprehensive Plan and Land Development Code through review and processing of development proposals and amendments to ensure consistency with our adopted plans and regulations involving maintaining community character,growth management provisions,and state/local compliance. Services Provided Planning and Development Review Permitting Review Permitting Inspections Biological Existing Conditions Reports Biological Site Visits Permit Referral Process Administration of ROGO Processing of Amendments to the Comprehensive Plan and Land Development Code(text) Processing of Amendments to the FLUM,LUD,and Tier Maps Concurrency Management Administration of Affordable Housing Program(income qualifying) Coordinates Monroe County Planning Commission Coordinates Monroe County Development Review Committee Coordinates and Prepares Documents for Monroe County Historic Preservation Commission GIS Services Processes Address Assignment Requests Customer Services: Pre-application conferences;counter service;responding to customer inquiries outside of official application processes. Derelict Vessel Removal Channel Marker Maintenance and Repair Management of Marine Pumpout Program Assistance and coordination with Monroe County Land Authority and FDEP on land acquisition initiatives for conservation and the retirement of development rights. Clean&Healthy Environment:Preserved conservation land,protected environmental species;enhanced water quality Strategic Goals GOAL 1: PLANNING AND ENVIRONMENTAL RESOURCES DEPARTMENT COHERENT STATEMENT OF GOAL:The Planning and Environmental Resources Department will conduct a review of Planning and Environmental Resources Department application fees for consistency with the Consumer Price Index(CPI)and confirm fees are consistent with Department costs. PROVIDE THE PROCESS FOR CREATING THE STRATEGIC GOAL:The basis for the application fees listed in the Planning and Environmental Resource! Department Fee schedule,most recently adopted through BOCC Resolution No.508-2025,is in need of being reviewed for consistency with the Consumer Price Index(CPI)and confirmation that the costs of applications are consistent with the true direct and indirect costs of the Department. PROVIDE THE STRATEGIES/ACTION PLANS BY THE RESPONSIBLE PARTY THAT WILL ADDRESS THE CONCERNS AND ISSUES: •Survey staff time spent working on applications-Senior Director • Review related application costs of other local governments-Senior Administrator,Growth Management Operations • Review the CPI to determine the need to change application fees.-Senior Director MEASURE:We will know we accomplished this goal once a review of staff time spent working on applications,review related application costs of other local governments,and review the CPI has been complete.Based on study findings,a BOCC Resolution amending application fees may be necessary. GOAL 2: LONG RANGE PLANNING UNIT COHERENT STATEMENT OF GOAL:The Planning and Environmental Resources Department will adopt and implement Board and Department initiated Land Development Code and Comprehensive Plan amendments including: New ROGO permit allocation distribution rate and restricted use of majority of units as workforce; Increased maximum height of residential structures,specific regulations for food trucks,and removal of the Notice to Proceed Requirements. PROVIDE THE PROCESS FOR CREATING THE STRATEGIC GOAL:The Planning and Environmental Resources Department has received direction from the Board of County Commissioners to amend certain local land use ordinances and policies in order to improve quality of life within Monroe County and maintain consistency with state statutes. Fiscal Year 2027 174 Planning&Environmental Resources Monroe County Board of County Commissioners Fiscal Year 2027 Proposed Fiscal Plan Planning & Environmental Resources PROVIDE THE STRATEGIES/ACTION PLANS BY THE RESPONSIBLE PARTY THAT WILL ADDRESS THE CONCERNS AND ISSUES:accomplish this goal,the following plan will be initiated concerning each Board and Department initiated Land Development Code and Comprehensive Plan amendment: 1.Receive Board direction to amend the Land Development Code or Comprehensive Plan.-Senior Director 2.Assign the specific text amendment to a staff member who will serve as the project manager of the amendment.The assigned staff member is responsible for drafting the amendment,scheduling the amendment before required committees and public hearings,and managing the progress of the amendment.—Senior Director/Senior Administrator of Planning and Policy/Planning Policy Advisor 3.Administrative support staff maintain a master file for the amendment and support the administrative and noticing requirements of the amendment.-Senior Planning Commission Coordinator 4.Staff coordinates with the Legal Department and the Planning Director to ensure the amendment is consistent and compliant with local,state, and federal laws.-Senior Director/Senior Administrator of Planning and Policy/Planning Policy Advisor 5.Upon adoption of each amendment,the Senior Administrator of Planning and Policy is responsible for coordinating with the Current Planning sector to coordinate implantation of the proposed amendment.-Senior Administrator of Planning and Policy/Planning and Development Review Manager MEASURE:We will know we succeeded by the implementation of newly effective ordinances through building permitting and planning development review. Goal 3:CURRENT PLANNING AND ENVIRONMENTAL RESOURCES UNIT COHERENT STATEMENT OF GOAL:Continue the review of development applications for consistency and compliance with the Monroe County Land Development Code and Comprehensive Plan. PROVIDE THE PROCESS FOR CREATING THE STRATEGIC GOAL: Planning and Environmental Resources Department Staff are tasked with reviewing building permit applications,conducting site visits/inspections,and processing development application requests as they are submitted by private applicants,all within local and state designated timelines.These services are supplemented with various development inquiries and customer services needs that must also be addressed. PROVIDE THE STRATEGIES/ACTION PLANS BY THE RESPONSIBLE PARTY THAT WILL ADDRESS THE CONCERNS AND ISSUES: •The Assistant Director of Environmental Resources and the Planning and Development Review Manager are tasked with managing staff whom conduct planning and development application review.-Assistant Director of Environmental Resources/Planning and Development Review Manager •The actual tasks are assigned to various planners and biologists whom are skilled in reviewing specific development proposals for compliance with various regulations.-Senior Biologist-Supervisor/Planning and Development Review Manager •Applications will be assigned to pertinent staff as they come in and will be managed so as to be reviewed within the required timeframes.- Building Permit Review Staff MEASURE:We will know we succeeded by processing building permit requests and development applications in advance of their required timeframes and deadlines.Success will be measured through a review of monthly accomplishments and building permit reporting software. Goal 4:MARINE RESOURCES UNIT COHERENT STATEMENT OF GOAL:Continue seamless derelict vessel removal operations under the new FWC Block Grant prioritizing timely response and maintain 90%or greater external grant funding coverage for removal costs to maximize County funding. PROVIDE THE PROCESS FOR CREATING THE STRATEGIC GOAL: Marine Resources analyzed historical derelict vessel response and removal data,program costs,grant reimbursement trends,operational workflows,and interagency coordination practices.Marine Resources also evaluated anticipated changes associated with the transition to the FWC Block Grant program.This review identified the need to maintain high response efficiency while securing consistent external funding to ensure long-term program sustainability. PROVIDE THE STRATEGIES/ACTION PLANS BY THE RESPONSIBLE PARTY THAT WILL ADDRESS THE CONCERNS AND ISSUES:To accomplish this, Marine Resources will: 1.Maintain Interagency Coordination Assigned to:Marine Planner(daily),Sr.Administrator(as needed) •Coordinate regularly with FWC law enforcement to ensure efficient case referrals and compliance with grant requirements. 2.Standardize Response and Documentation Procedures Assigned to:Marine Planner,Sr.Administrator(review/approval only) • Maintain standardized intake,documentation,and reporting protocols to support eligibility for grant reimbursement. Fiscal Year 2027 175 Planning&Environmental Resources Monroe County Board of County Commissioners Fiscal Year 2027 Proposed Fiscal Plan Planning & Environmental Resources 3.Optimize Grant Reimbursement Processes Assigned to:Marine Planner,Sr.Administrator(review/approval only) •Track eligible costs,submit reimbursement requests in a timely manner,and monitor grant performance to maintain at Ieast90%external funding coverage. 4.Maintain Vendor and Contractor Management Assigned to:Marine Planner,Sr.Administrator(review/approval only) • Maintain qualified removal contractors,monitor performance standards,and ensure cost-effective service delivery. MEASURE: We will know we succeeded by achieving and maintaining: •A minimum of 90%external grant funding coverage for eligible derelict vessel removal costs; •Consistent compliance with FWC Block Grant requirements and reporting deadlines; •Sustained or improved annual derelict vessel removal rates;and • Positive audit,monitoring,and program review outcomes. Goal 5:MARINE RESOURCES UNIT PROVIDE A COHERENT STATEMENT OF THE STRATEGIC GOAL: Advance the Man of War Harbor Mooring Field project by securing all remaining regulatory and environmental permit approvals,completing procurement processes,and initiating infrastructure installation through coordinated collaboration with partner agencies to enhance safe, organized,and environmentally responsible vessel mooring. PROVIDE THE PROCESS FOR CREATING THE STRATEGIC GOAL: Marine Resources analyzed the current status of permitting,procurement requirements,funding commitments,project timelines,and interagency coordination needs.This analysis identified critical path items and coordination challenges that must be addressed to transition the project from planning to construction and implementation. PROVIDE THE STRATEGIES/ACTION PLANS BY THE RESPONSIBLE PARTY THAT WILL ADDRESS THE CONCERNS AND ISSUES:To accomplish this,we will: 1.Complete Remaining Permit Approvals Assigned to:Sr.Administrator,Geosyntec(consultant) •Coordinate with state and federal permitting agencies to address outstanding conditions,submit supplemental documentation,and secure final approvals. 2.Maintain Interagency and Stakeholder Coordination Assigned to:Sr.Administrator • Facilitate coordination meetings as needed with FWC,FDEP,USACE, FKNMS,and USCG to ensure alignment on project requirements and timelines. 3.Finalize Procurement and Contracting Assigned to:Sr.Administrator • Develop and issue bid documents,evaluate proposals,and execute contract for mooring field construction. 4.Monitor Project Funding Assigned to:Sr.Administrator •Track grant expenditures,and ensure compliance with funding conditions. 5.Conduct Public Outreach and User Education Assigned to:Sr.Administrator •Collaborate with County PIO,City of Key West and FWC to inform harbor users and stakeholders of project timelines,access changes,and operational guidelines. MEASURE:We will know we succeeded by achieving: • Receipt of all required state and federal permits; • Execution of construction contract; • Initiation and completion of mooring field infrastructure installation in compliance with permit conditions; •Adherence to approved project budgets and funding requirements;and • Readiness of the mooring field for operational use following final inspection and acceptance. Fiscal Year 2027 176 Planning&Environmental Resources Monroe County Board of County Commissioners Fiscal Year 2027 Proposed Fiscal Plan Planning & Environmental Resources Goal 6:MARINE RESOURCES UNIT Advance the Boca Chica Mooring Field,making steady progress through environmental permitting,coordinated planning and development of upland support facilities,securing RESTORE Act funding,and sequencing of work to ensure alignment with regulatory requirements and future operational needs. PROVIDE THE PROCESS FOR CREATING THE STRATEGIC GOAL:Our Department analyzed the current status of environmental permitting,upland facility planning,funding availability,and regulatory requirements.We reviewed interagency coordination processes,stakeholder input,and long- term operational considerations.This analysis identified critical milestones and sequencing needs necessary to advance the project in an efficient and compliant manner. PROVIDE THE STRATEGIES/ACTION PLANS BY THE RESPONSIBLE PARTY THAT WILL ADDRESS THE CONCERNS AND ISSUES:To accomplish this,we will: 1.Advance Environmental Permitting Assigned to:Sr.Administrator,Geosyntec(consultant) •Coordinate with federal,state,and local permitting agencies to complete environmental reviews,respond to requests for information,and obtain required approvals. 2.Coordinate Upland Facility Planning and Development Assigned to:Sr.Administrator,Project Management • Develop final construction design for upland support facility. 3.Secure RESTORE Act and Supplemental Funding Assigned to:Sr.Administrator • Prepare and submit funding application,track eligibility requirements,and coordinate reporting and reimbursement processes. 4.Develop and Implement a Phased Project Schedule Assigned to:Sr.Administrator,Project Management • Establish a sequencing plan that integrates permitting,funding,design,and construction milestones to minimize delays and ensure regulatory compliance. 5.Prepare Procurement and Contracting Documents Assigned to:Sr.Administrator,Project Management • Develop bid specifications,scopes of work,and contract documents for design,construction,and installation phases. MEASURE:We will know we succeeded by achieving: •Completion of required environmental reviews and receipt of all necessary permits and approvals; •Successful award and execution of RESTORE Act funding agreement; •Approval of upland facility designs and development plans; • Implementation of a coordinated,phased project schedule; •Adherence to approved budgets,grant conditions,and regulatory requirements;and • Documented progress toward construction and installation milestones. »»ARTIFICIAL REEFS Dr.Hanna Koch Department Mission: To advance science-driven artificial reef solutions for promoting ocean health and stewardship,bolstering local economic drivers,and strengthening community resilience in the Florida Keys. Department Goals: GOAL 1: STRATEGIC GOAL STATEMENT: We will be permitted to deploy habitat support structures within waters of the Florida Keys National Marine Sanctuary(FKNMS). STRATEGIC GOAL PROCESS: The vast majority of Monroe County's marine waters are encompassed within the Florida Keys National Marine Sanctuary,which manages a variety of habitats in need of enhancement.We will follow all local,state,and federal regulations to design,deploy,and evaluate habitat support structures within these waters to improve ecosystem functioning and bolster our ocean driven economy. Fiscal Year 2027 177 Planning&Environmental Resources Monroe County Board of County Commissioners Fiscal Year 2027 Proposed Fiscal Plan Planning & Environmental Resources STRATEGIES/ACTION PLANS BY THE RESPONSIBLE PARTY THAT WILL ADDRESS THE CONCERNS AND ISSUES: To accomplish this,we will: 1.Work with FWC and the Office of the National Marine Sanctuaries(ONMS)to submit a FKNMS research permit application for a pilot study in the shallow bayside,nearshore hardbottom off the Middle Keys;assigned to Dr. Hanna Koch. 2.Work with FWC and the Florida Department of Environmental Protection(FDEP)to submit an Individual Environmental(state)permit application for the same pilot study;assigned to Dr.Hanna Koch. 3.Work with FWC and the United State Army Corps of Engineers(USACE)to submit a general artificial reefs permit(federal)application for the same pilot study;assigned to Dr.Hanna Koch. MEASURE: We will know we succeeded by receiving approved sanctuary,state,and federal permits(n--3 total). OUTCOME:TBD. GOAL 2: STRATEGIC GOAL STATEMENT: We will enter the next phase of a multi-year project,referred to as the Gulfside Network,by developing a series of artificial reef sites in state and/or federal waters of the Gulf of America. STRATEGIC GOAL PROCESS: We will deploy a variety of artificial reef materials in the sandy plains of the Gulf,in waters—40-60'deep,to enhance marine habitat,create waypoints for migrating marine life,provide new fishing and diving opportunities,support the Keys'marine economy,and reduce pressure on sensitive natural coral reefs.We will follow all local,state,and federal regulations through the permitting process. STRATEGIES/ACTION PLANS BY THE RESPONSIBLE PARTY THAT WILL ADDRESS THE CONCERNS AND ISSUES: To accomplish this we will: 1.Receive the necessary approved federal and/or state artificial reef permits;assigned to Dr. Hanna Koch. 2.Select a contractor to create and deploy the structures through the competitive(RFP)solicitation process;assigned to Dr.Hanna Koch. 3.Deploy structures to create multiple artificial reefs at multiple sites;assigned to Dr.Hanna Koch. MEASURE: We will know we succeeded by receiving approved permits,receiving BOCC approval to award a contract for deployment,and have structures in the water. OUTCOME:TBD GOAL 3: STRATEGIC GOAL STATEMENT: We will enter the next phase of a multi-year project,referred to as Deep Beyond Reefs,by developing a series of artificial reef sites in federal waters of the Atlantic Ocean. STRATEGIC GOAL PROCESS: We will deploy a variety of artificial reef materials in waters^300-700'deep of the Atlantic Ocean to enhance marine habitat,create waypoints for migrating marine life,provide new fishing and diving opportunities,support the Keys'marine economy,and reduce pressure on sensitive natural coral reefs.We will follow all local,state,and federal regulations through the permitting process. STRATEGIES/ACTION PLANS BY THE RESPONSIBLE PARTY THAT WILL ADDRESS THE CONCERNS AND ISSUES: To accomplish this,we will: 1.Conduct any necessary seafloor surveys that may be required as part of the permitting process. 2.Draft a RFP to select a contractor for the design,fabrication,and deployment of artificial reef materials that will be deployed at at least one artificial reef site;assigned to Dr.Hanna Koch. MEASURE: We will know we succeeded by having federal permit(s)in hand and drafted RFP document(s). OUTCOME:TBD. Fiscal Year 2027 178 Planning&Environmental Resources Monroe County Board of County Commissioners Fiscal Year 2027 Proposed Fiscal Plan Planning & Environmental Resources FY 2024 FY 2025 FY 2026 FY 2026 FY 2027 FY 2027 Budgetary Cost Summary Actual Actual Adopted Amended Proposed Change Personnel Expenditures 4,374,058 4,398,162 3,882,728 3,882,728 3,926,167 1.1% Operating Expenditures 4,346,402 47239,090 5,413,410 5,413,410 2529,222 (53.3)% Capital Outlay Expenditures 472577963 11,873 1927128 1927128 78,629 (59.1)% Total Budget 127978,423 8,649,124 %4881266 %488,266 615343018 (31.1)% FY 2024 FY 2025 FY 2026 FY 2026 FY 2027 FY 2027 Appropriations by Department Actual Actual Adopted Amended Proposed Change Environmental Resources 6,598,436 19930,568 2,542,774 2,542,774 29636,606 4% Marine Resources 278987801 278377691 3,3997493 37399,493 8157261 (76)% Planning Commission 87,041 1007112 105,654 105,654 1057477 -% Planning Department 373747334 317527963 314157345 374157345 219367674 (14)% Planning Refunds 19,811 277790 25,000 25,000 407000 60% Total Budget 127978,423 816499124 %488,266 99488,266 615349018 (31)% FY 2024 FY 2025 FY 2026 FY 2026 FY 2027 FY 2027 Revenue Sources Actual Actual Adopted Amended Proposed Change Governmental Fund Type Grants 7,381,279 1,001,365 - - - -% Unincorporated Svc District- Planning, 43469,977 4,516,144 4,001,922 4,001,922 4,013,607 0.3% Building, and Zoning Affordable Housing Initiatives - 2,000 5021694 502,694 117485 (97.7)% Boating Improvement Fund (BIF) 411,321 5637786 2,244,747 2,244,747 8157261 (63.7)% Miscellaneous Special Revenue Fund 109,789 1,965,596 1,157,965 1,157,965 - (100.0)% Environmental Restoration Fund 606,058 600,234 15801938 1,580,938 1,693,665 7.1% Total Revenue 1299783423 856493124 %4885266 934883266 655343018 (31.1)% FY 2024 FY 2025 FY 2026 FY 2027 FY 2027 Position Summary by Department Actual Actual Adopted Proposed Variance Planning Department 24.55 22.88 17.68 17.68 - Environmental Resources 11.33 8.33 6.33 6.33 - Marine Resources 1.00 1.00 2.00 2.00 - Total Full-Time FTE 36.88 32.21 26.01 26.01 - Total FTE 36.88 32.21 26.01 26.01 - Fiscal Year 2027 179 Planning&Environmental Resources Monroe County Board of County Commissioners Fiscal Year 2027 Proposed Fiscal Plan Planning & Environmental Resources Planning Department Mission Statement The Planning and Environmental Resources Department is responsible for the administration of the adopted Monroe County Year 2030 Comprehensive Plan and Land Development Code through review of all development proposals for compliance with these plans Description and Services Provided Name of Program/Service List citation of Federal/State/Local Law that requires this program Planning and Development Review State Laws(F.S.380.0552, F.S.163-2511-163.463, 163.330-163.46,etc.),Comp.Plan, LDC Permitting Review State Laws(F.S.380.0552,F.S.163-2511-163.463,,163.330-163.46,etc.),Comp.Plan,LDC Permitting Inspections State Laws(F.S.380.0552,F.S.163-2511-163.463,, 163.330-163.46,etc.),Comp. Plan,LDC Biological Existing Conditions Reports State Laws(F.S.380.0552,F.S.163-2511-163.463,163.330-163.46,etc.),Comp. Plan,LDC Biological Site Visits State Laws(F.S.380.0552,F.S.163-2511-163.463,163.330-163.46,etc.),Comp.Plan,LDC Permit Referral Process Endangered Species Act Administration of ROGO State Law (F.S.380.0552)Comp. Plan,LDC Processing of Amendments to the Comprehensive Plan and Land Development Code(text)State Laws(F.S.380.0552,163.3161,etc.),Comp. Plan, LDC, Processing of Amendments to the FLUM,LUD,and Tier Maps State Laws(F.S.380.0552,163.3161,etc.),Comp.Plan,LDC Concurrency Management State Laws(F.S.380.0552, 163.3161,etc.),Comp. Plan,LDC Administration of Affordable Housing Program(income qualifying)Various state/local laws,Comp. Plan,LDC Coordinates Monroe County Planning Commission State and Local Laws(F.S.163.3174)(LDC Section 102-20) Coordinates Monroe County Development Review Committee LDC Section 102-21 Coordinates and Prepares Documents for Monroe County Historic Preservation Commission Local Law(LDC Section 135-5),Secretary of the Interiors Standards for Treatment of Historic Properties GIS Services:Supports requirements of State Laws(F.S.380.0552,163.3161,etc.),Comp.Plan,LDC; Processes Address Assignment Requests Customer Services: Pre-application conferences;counter service;responding to customer inquiries outside of official application processes. Derelict Vessel Removal Channel Marker Maintenance and Repair Management of Marine Pumpout Program Assistance and coordination with Monroe County Land Authority and FDEP on land acquisition initiatives for conservation and the retirement of development rights. Clean&Healthy Environment:Preserved conservation land,protected environmental species;enhanced water quality Department Goals: GOAL 1: PLANNING AND ENVIRONMENTAL RESOURCES DEPARTMENT COHERENT STATEMENT OF GOAL:The Planning and Environmental Resources Department will conduct a review of Planning and Environmental Resources Department application fees for consistency with the Consumer Price Index(CPI)and confirm fees are consistent with Department costs. PROVIDE THE PROCESS FOR CREATING THE STRATEGIC GOAL:The basis for the application fees listed in the Planning and Environmental Resource! Department Fee schedule,most recently adopted through BOCC Resolution No.508-2025,is in need of being reviewed for consistency with the Consumer Price Index(CPI)and confirmation that the costs of applications are consistent with the true direct and indirect costs of the Department. PROVIDE THE STRATEGIES/ACTION PLANS BY THE RESPONSIBLE PARTY THAT WILL ADDRESS THE CONCERNS AND ISSUES: •Survey staff time spent working on applications-Senior Director • Review related application costs of other local governments-Senior Administrator,Growth Management Operations • Review the CPI to determine the need to change application fees.-Senior Director MEASURE:We will know we accomplished this goal once a review of staff time spent working on applications,review related application costs of other local governments,and review the CPI has been complete.Based on study findings,a BOCC Resolution amending application fees may be necessary. OUTCOME:"We accomplished...."(DO NOT complete now-this is the reporting of what you accomplished and is to be completed at the end of the year) GOAL 2: LONG RANGE PLANNING UNIT COHERENT STATEMENT OF GOAL:The Planning and Environmental Resources Department will adopt and implement Board and Department initiated Land Development Code and Comprehensive Plan amendments including: New ROGO permit allocation distribution rate and restricted use of majority of units as workforce; Increased maximum height of residential structures,specific regulations for food trucks,and removal of the Notice to Proceed Requirements. Fiscal Year 2027 180 Planning&Environmental Resources Monroe County Board of County Commissioners Fiscal Year 2027 Proposed Fiscal Plan Planning & Environmental Resources PROVIDE THE PROCESS FOR CREATING THE STRATEGIC GOAL:The Planning and Environmental Resources Department has received direction from the Board of County Commissioners to amend certain local land use ordinances and policies in order to improve quality of life within Monroe County and maintain consistency with state statutes. PROVIDE THE STRATEGIES/ACTION PLANS BY THE RESPONSIBLE PARTY THAT WILL ADDRESS THE CONCERNS AND ISSUES:accomplish this goal,the following plan will be initiated concerning each Board and Department initiated Land Development Code and Comprehensive Plan amendment: 1.Receive Board direction to amend the Land Development Code or Comprehensive Plan.-Senior Director 2.Assign the specific text amendment to a staff member who will serve as the project manager of the amendment.The assigned staff member is responsible for drafting the amendment,scheduling the amendment before required committees and public hearings,and managing the progress of the amendment.—Senior Director/Senior Administrator of Planning and Policy/Planning Policy Advisor 3.Administrative support staff maintain a master file for the amendment and support the administrative and noticing requirements of the amendment.-Senior Planning Commission Coordinator 4.Staff coordinates with the Legal Department and the Planning Director to ensure the amendment is consistent and compliant with local,state, and federal laws.-Senior Director/Senior Administrator of Planning and Policy/Planning Policy Advisor 5.Upon adoption of each amendment,the Senior Administrator of Planning and Policy is responsible for coordinating with the Current Planning sector to coordinate implantation of the proposed amendment.-Senior Administrator of Planning and Policy/Planning and Development Review Manager MEASURE:We will know we succeeded by the implementation of newly effective ordinances through building permitting and planning development review. OUTCOME:"We accomplished...."(DO NOT complete now-this is the reporting of what you accomplished and is to be completed at the end of the year) FY 2024 FY 2025 FY 2026 FY 2026 FY 2027 FY 2027 Budgetary Cost Summary Actual Actual Adopted Amended Proposed Change Personnel Expenditures 3,037,602 3,112,702 2,591,465 2,591,465 2,615,894 0.9% Operating Expenditures 3097092 629,817 8131880 8137880 306,780 (62.3)% Capital Outlay Expenditures 277640 107444 101000 107000 147000 40.0% Total Budget 3,374,334 3,7521963 3,415,345 31415,345 2,9361674 (14.0)% FY 2024 FY 2025 FY 2026 FY 2026 FY 2027 FY 2027 Revenue Sources Actual Actual Adopted Amended Proposed Change Governmental Fund Type Grants 1247894 398,823 - - - -% Unincorporated Svc District- Planning, 3,249,441 313527141 2,9127651 2,912,651 21925,189 0.4% Building, and Zoning Affordable Housing Initiatives - 27000 5021694 5027694 11,485 (97.7)% Total Revenue 3,374,334 3,7529963 31415,345 3,415,345 2,936,674 (14.0)% FY 2024 FY 2025 FY 2026 FY 2027 FY 2027 Position Summary Actual Actual Adopted Proposed Variance Administrative Support 8.01 10.01 6.01 5.01 (1.00) Officials&Administrators 8.34 5.67 5.34 6.34 1.00 Professionals 8.20 7.20 6.33 6.33 - Total Full-Time FTE 24.55 22.88 17.68 17.68 - Total FTE 24.55 22.88 17.68 17.68 - Fiscal Year 2027 181 Planning&Environmental Resources Monroe County Board of County Commissioners Fiscal Year 2027 Proposed Fiscal Plan Planning & Environmental Resources Planning Commission Description and Services Provided The primary function of the Planning Commission and planning staff members is serving the needs of the residents by following the Goals and Objectives of the Monroe County 2030 Comprehensive Plan and the Land Development Regulations as follows: •Serve as the"local planning agency"pursuant to Section 163.3174;F.S • Hold public hearings • Review applications and comprehensive plan and land development code amendments • Prepare recommendation for the Board of County Commissioners FY 2024 FY 2025 FY 2026 FY 2026 FY 2027 FY 2027 Budgetary Cost Summary Actual Actual Adopted Amended Proposed Change Personnel Expenditures 56,427 57,812 58,214 58,214 58,214 -% Operating Expenditures 302613 427300 475440 472440 477263 (0.4)% Total Budget 873041 1003112 1053654 1053654 1053477 (0.2)% FY 2024 FY 2025 FY 2026 FY 2026 FY 2027 FY 2027 Revenue Sources Actual Actual Adopted Amended Proposed Change Unincorporated Svc District- Planning, 877041 100,112 1051654 1057654 1057477 (0.2)% Building, and Zoning Total Revenue 87,041 1001112 105,654 105,654 105,477 (0.2)% Fiscal Year 2027 182 Planning&Environmental Resources Monroe County Board of County Commissioners Fiscal Year 2027 Proposed Fiscal Plan Planning & Environmental Resources Environmental Resources Mission Statement The Planning and Environmental Resources Department implements the Monroe County 2030 Comprehensive Plan and Land Development Code through review and processing of development proposals and amendments to ensure consistency with our adopted plans and regulations involving maintaining community character,growth management provisions,and state/local compliance. Description and Services Provided CURRENT PLANNING AND ENVIRONMENTAL RESOURCES UNIT COHERENT STATEMENT OF GOAL:Continue the review of development applications for consistency and compliance with the Monroe County Land Development Code and Comprehensive Plan. PROVIDE THE PROCESS FOR CREATING THE STRATEGIC GOAL: Planning and Environmental Resources Department Staff are tasked with reviewing building permit applications,conducting site visits/inspections,and processing development application requests as they are submitted by private applicants,all within local and state designated timelines.These services are supplemented with various development inquiries and customer services needs that must also be addressed. PROVIDE THE STRATEGIES/ACTION PLANS BY THE RESPONSIBLE PARTY THAT WILL ADDRESS THE CONCERNS AND ISSUES: •The Assistant Director of Environmental Resources and the Planning and Development Review Manager are tasked with managing staff whom conduct planning and development application review.-Assistant Director of Environmental Resources/Planning and Development Review Manager •The actual tasks are assigned to various planners and biologists whom are skilled in reviewing specific development proposals for compliance with various regulations.-Senior Biologist-Supervisor/Planning and Development Review Manager •Applications will be assigned to pertinent staff as they come in and will be managed so as to be reviewed within the required timeframes.- Building Permit Review Staff MEASURE:We will know we succeeded by processing building permit requests and development applications in advance of their required timeframes and deadlines.Success will be measured through a review of monthly accomplishments and building permit reporting software. Goal 4:MARINE RESOURCES UNIT COHERENT STATEMENT OF GOAL:Continue seamless derelict vessel removal operations under the new FWC Block Grant prioritizing timely response and maintain 90%or greater external grant funding coverage for removal costs to maximize County funding. PROVIDE THE PROCESS FOR CREATING THE STRATEGIC GOAL: Marine Resources analyzed historical derelict vessel response and removal data,program costs,grant reimbursement trends,operational workflows,and interagency coordination practices.Marine Resources also evaluated anticipated changes associated with the transition to the FWC Block Grant program.This review identified the need to maintain high response efficiency while securing consistent external funding to ensure long-term program sustainability. PROVIDE THE STRATEGIES/ACTION PLANS BY THE RESPONSIBLE PARTY THAT WILL ADDRESS THE CONCERNS AND ISSUES:To accomplish this, Marine Resources will: 1.Maintain Interagency Coordination Assigned to:Marine Planner(daily),Sr.Administrator(as needed) •Coordinate regularly with FWC law enforcement to ensure efficient case referrals and compliance with grant requirements. 2.Standardize Response and Documentation Procedures Assigned to:Marine Planner,Sr.Administrator(review/approval only) • Maintain standardized intake,documentation,and reporting protocols to support eligibility for grant reimbursement. 3.Optimize Grant Reimbursement Processes Assigned to:Marine Planner,Sr.Administrator(review/approval only) •Track eligible costs,submit reimbursement requests in a timely manner,and monitor grant performance to maintain at Ieast90%external funding coverage. 4.Maintain Vendor and Contractor Management Assigned to:Marine Planner,Sr.Administrator(review/approval only) • Maintain qualified removal contractors,monitor performance standards,and ensure cost-effective service delivery. MEASURE: We will know we succeeded by achieving and maintaining: Fiscal Year 2027 183 Planning&Environmental Resources Monroe County Board of County Commissioners Fiscal Year 2027 Proposed Fiscal Plan Planning & Environmental Resources •A minimum of 90%external grant funding coverage for eligible derelict vessel removal costs; •Consistent compliance with FWC Block Grant requirements and reporting deadlines; •Sustained or improved annual derelict vessel removal rates;and • Positive audit,monitoring,and program review outcomes. Goal 5:MARINE RESOURCES UNIT PROVIDE A COHERENT STATEMENT OF THE STRATEGIC GOAL: Advance the Man of War Harbor Mooring Field project by securing all remaining regulatory and environmental permit approvals,completing procurement processes,and initiating infrastructure installation through coordinated collaboration with partner agencies to enhance safe, organized,and environmentally responsible vessel mooring. PROVIDE THE PROCESS FOR CREATING THE STRATEGIC GOAL: Marine Resources analyzed the current status of permitting,procurement requirements,funding commitments,project timelines,and interagency coordination needs.This analysis identified critical path items and coordination challenges that must be addressed to transition the project from planning to construction and implementation. PROVIDE THE STRATEGIES/ACTION PLANS BY THE RESPONSIBLE PARTY THAT WILL ADDRESS THE CONCERNS AND ISSUES:To accomplish this,we will: 1.Complete Remaining Permit Approvals Assigned to:Sr.Administrator,Geosyntec(consultant) •Coordinate with state and federal permitting agencies to address outstanding conditions,submit supplemental documentation,and secure final approvals. 2.Maintain Interagency and Stakeholder Coordination Assigned to:Sr.Administrator • Facilitate coordination meetings as needed with FWC,FDEP,USACE, FKNMS,and USCG to ensure alignment on project requirements and timelines. 3.Finalize Procurement and Contracting Assigned to:Sr.Administrator • Develop and issue bid documents,evaluate proposals,and execute contract for mooring field construction. 4.Monitor Project Funding Assigned to:Sr.Administrator •Track grant expenditures,and ensure compliance with funding conditions. 5.Conduct Public Outreach and User Education Assigned to:Sr.Administrator •Collaborate with County PIO,City of Key West and FWC to inform harbor users and stakeholders of project timelines,access changes,and operational guidelines. MEASURE:We will know we succeeded by achieving: • Receipt of all required state and federal permits; • Execution of construction contract; • Initiation and completion of mooring field infrastructure installation in compliance with permit conditions; •Adherence to approved project budgets and funding requirements;and • Readiness of the mooring field for operational use following final inspection and acceptance. Goal 6:MARINE RESOURCES UNIT Advance the Boca Chica Mooring Field,making steady progress through environmental permitting,coordinated planning and development of upland support facilities,securing RESTORE Act funding,and sequencing of work to ensure alignment with regulatory requirements and future operational needs. PROVIDE THE PROCESS FOR CREATING THE STRATEGIC GOAL:Our Department analyzed the current status of environmental permitting,upland facility planning,funding availability,and regulatory requirements.We reviewed interagency coordination processes,stakeholder input,and long- term operational considerations.This analysis identified critical milestones and sequencing needs necessary to advance the project in an efficient and compliant manner. Fiscal Year 2027 184 Planning&Environmental Resources Monroe County Board of County Commissioners Fiscal Year 2027 Proposed Fiscal Plan Planning & Environmental Resources PROVIDE THE STRATEGIES/ACTION PLANS BY THE RESPONSIBLE PARTY THAT WILL ADDRESS THE CONCERNS AND ISSUES:To accomplish this,we will: 1.Advance Environmental Permitting Assigned to:Sr.Administrator,Geosyntec(consultant) •Coordinate with federal,state,and local permitting agencies to complete environmental reviews,respond to requests for information,and obtain required approvals. 2.Coordinate Upland Facility Planning and Development Assigned to:Sr.Administrator,Project Management • Develop final construction design for upland support facility. 3.Secure RESTORE Act and Supplemental Funding Assigned to:Sr.Administrator • Prepare and submit funding application,track eligibility requirements,and coordinate reporting and reimbursement processes. 4.Develop and Implement a Phased Project Schedule Assigned to:Sr.Administrator,Project Management • Establish a sequencing plan that integrates permitting,funding,design,and construction milestones to minimize delays and ensure regulatory compliance. 5.Prepare Procurement and Contracting Documents Assigned to:Sr.Administrator,Project Management • Develop bid specifications,scopes of work,and contract documents for design,construction,and installation phases. MEASURE:We will know we succeeded by achieving: •Completion of required environmental reviews and receipt of all necessary permits and approvals; •Successful award and execution of RESTORE Act funding agreement; •Approval of upland facility designs and development plans; • Implementation of a coordinated,phased project schedule; •Adherence to approved budgets,grant conditions,and regulatory requirements;and • Documented progress toward construction and installation milestones. FY 2024 FY 2025 FY 2026 FY 2026 FY 2027 FY 2027 Budgetary Cost Summary Actual Actual Adopted Amended Proposed Change Personnel Expenditures 171567643 1,095,396 9467583 9467583 9477279 0.1% Operating Expenditures 17211,470 8337744 115961191 1,596,191 116897327 5.8% Capital Outlay Expenditures 472307323 17429 - - - -% Total Budget 6,598,436 1,930,568 2,542,774 2,542,774 2,636,606 3.7% FY 2024 FY 2025 FY 2026 FY 2026 FY 2027 FY 2027 Revenue Sources Actual Actual Adopted Amended Proposed Change Governmental Fund Type Grants 47846,638 2607041 - - - -% Unincorporated Svc District- Planning, 1,113,684 1,0367102 9587617 958,617 942,941 (1.6)% Building, and Zoning Miscellaneous Special Revenue Fund 327056 347192 31219 37219 - (100.0)% Environmental Restoration Fund 6067058 6007234 115801938 17580,938 116937665 7.1% Total Revenue 6,598,436 119309568 2,542,774 2,542,774 216369606 3.7% Fiscal Year 2027 185 Planning&Environmental Resources Monroe County Board of County Commissioners Fiscal Year 2027 Proposed Fiscal Plan Planning & Environmental Resources FY 2024 FY 2025 FY 2026 FY 2027 FY 2027 Position Summary Actual Actual Adopted Proposed Variance Administrative Support 1.00 1.00 - - - Officials&Administrators 3.33 3.33 2.33 2.33 - Professionals 7.00 4.00 4.00 4.00 - Total Full-Time FTE 11.33 8.33 6.33 6.33 - Total FTE 11.33 8.33 6.33 6.33 - Fiscal Year 2027 186 Planning&Environmental Resources Monroe County Board of County Commissioners Fiscal Year 2027 Proposed Fiscal Plan Planning & Environmental Resources Marine Resources Mission Statement The mission of the Marine Resources Office is to help protect and conserve the marine environment of the Florida Keys within Monroe County in a manner consistent with the Monroe County 2030 Comprehensive Plan and to provide for the adequate and appropriate use of the Keys marine resources. Description and Services Provided In coordination with other county offices and state and federal agencies,the Marine Resources Office provides the following primary services: Derelict and Abandoned Vessel Removal Vessel Pump-Out Services Anchoring and Mooring Management Waterway Marker Maintenance FY 2024 FY 2025 FY 2026 FY 2026 FY 2027 FY 2027 Budgetary Cost Summary Actual Actual Adopted Amended Proposed Change Personnel Expenditures 123,386 1327252 2865466 2867466 3047780 6.4% Operating Expenditures 2,775,415 21705,439 2,930,899 2,930,899 445,852 (84.8)% Capital Outlay Expenditures - - 1821128 182,128 64,629 (64.5)% Total Budget 21898,801 21837,691 3,39%493 3139%493 815,261 (76.0)% FY 2024 FY 2025 FY 2026 FY 2026 FY 2027 FY 2027 Revenue Sources Actual Actual Adopted Amended Proposed Change Governmental Fund Type Grants 274097747 3427501 - - - -% Boating Improvement Fund (BIF) 411,321 5637786 21244,747 272447747 8157261 (63.7)% Miscellaneous Special Revenue Fund 77,733 1,931,404 1,154,746 1,154,746 - (100.0)% Total Revenue 218983801 21837,691 3,39%493 313993493 815,261 (76.0)% FY 2024 FY 2025 FY 2026 FY 2027 FY 2027 Position Summary Actual Actual Adopted Proposed Variance Administrative Support 1.00 1.00 1.00 - (1.00) Professionals - - 1.00 2.00 1.00 Total Full-Time FTE 1.00 1.00 2.00 2.00 - Total FTE 1.00 1.00 2.00 2.00 - Fiscal Year 2027 187 Planning&Environmental Resources Monroe County Board of County Commissioners Fiscal Year 2027 Proposed Fiscal Plan Planning & Environmental Resources Planning Refunds Description and Services Provided A budget is setup to account for refunds of permit fees. FY 2024 FY 2025 FY 2026 FY 2026 FY 2027 FY 2027 Budgetary Cost Summary Actual Actual Adopted Amended Proposed Change Operating Expenditures 19,811 277790 25,000 25,000 407000 60.0% Total Budget 1%811 279790 25,000 25,000 409000 60.0% FY 2024 FY 2025 FY 2026 FY 2026 FY 2027 FY 2027 Revenue Sources Actual Actual Adopted Amended Proposed Change Unincorporated Svc District- Planning, 19,811 277790 257000 257000 407000 60.0% Building, and Zoning Total Revenue 193811 277790 25,000 253000 409000 60.0% Fiscal Year 2027 188 Planning&Environmental Resources FY27 Proposed Code om ian ce te, r" , " r / J ' 189 Monroe County Board of County Commissioners Fiscal Year 2027 Proposed Fiscal Plan Code Compliance Code Compliance Organizational Chart Total Full-Time Equivalents(FTE)= 14.33 Code Compliance Total Full-Time Equivalents(FTE)= 14.33 Fiscal Year 2027 190 Code Compliance Monroe County Board of County Commissioners Fiscal Year 2027 Proposed Fiscal Plan Code Compliance Mission Statement The mission of the Code Compliance Department is to enhance and sustain the quality of life of citizens and the environment through effective, expeditious,and equitable enforcement and compliance with building,zoning,land development,environmental,and other codes and ordinances that protect public health,life,safety,welfare,and natural resources. Services Provided The Code Compliance Department performs field inspections and investigates complaints relating to ordinance violations. • Prioritizes violations related to unsafe structures,work without permits,land clearing,sewer connections,and vacation rental violations •Coordinates removal of abandoned vehicles/vessels,trash&debris,maintenance of overgrown lots • Issues Courtesy Notices for less egregious violations and/or Notices of Violation • Emphasis is placed on voluntary compliance but will proceed with enforcement measures to achieve compliance • Provides assistance and information to Special Magistrate and the public regarding Monroe County Code of Ordinances •Coordinates litigation efforts with the County Attorneys office • Provides collections of fines/liens •Coordinates with Real Estate Industry when sales of properties with violations or fines occur Strategic Goals Department Goals: GOAL 1: The Code Compliance Department will create a culture for fair Implementation of code compliance working with property owners to eliminate code violations with a focus on violations negatively impacting neighborhoods. As directed by the County Administrator,the department will focus on eliminating blight in the neighborhoods in a timely manner. To accomplish this,we will need to: 1.Set priorities to focus on Unpermitted work; Unsafe structures,Environmental impacts and illegal Vacation Rentals Sr. Director/Operations Mgr./Inspectors We will know we succeeded seeing less blight in the neighborhoods. GOAL 2: The Code Compliance Department will implement new software,OPAL,(Oracle Permitting and Licensing)to"GO LIVE"to the public improving methods of registering complaints and allowing transparency for code compliance cases. The Code Compliance Department will work with Oracle and county IT staff testing software preparing for implementation. To accomplish this,we will need to: 1.Continue weekly testing/training sessions/meetings with IT Operations Mgr./Sr.Director 2.Develop/Update Standard Operating Procedures for step-by-step actions Operations Mgr./Sr. Director 3.Conduct staff training sessions monthly or as needed.(Inspector&Admin)Operations Mgr./Sr. Director 4.Complete all staff testing. Report Issues.Operations Mgr./Sr.Director 5.Complete"HOW TO"Informational Tools.(Registration, File a Complaint,etc.)Operations Mgr./Sr. Director 6.Update County Code Compliance webpage with informational tools.Code Technician 7.Assign staff responsibilities to assist the public/confirm training Operations Mgr./Sr.Director8.Confirm Public Outreach(News Release) Operations Mgr./Sr.Director/PIO We will know we succeeded when"Go LIVE"to the public is completed. GOAL 3: The Code Compliance Department will reduce the number of code cases in the Community Plus software due to limited technical support and loss of functionality by moving them to OPAL. The Code Department will analyze code case status for disposition,OPEN,LIEN FILED,APPROVED FOR LITIGATION,SCANNED,and COSTS DUE. Input from Legal Services and Administration is required to determine priorities in proposing a solution in the transition. To accomplish this,we will need to: 1.Request meeting with review of case files in Community Plus by status. Sr. Director 2.Develop/Implement plan of action for transition by status Sr. Director/Legal/Admin. 3.Set specific time frame and case number goal for transition Sr. Director/Admin. We will know we succeeded by the decreased number of code cases in Community Plus. Fiscal Year 2027 191 Code Compliance Monroe County Board of County Commissioners Fiscal Year 2027 Proposed Fiscal Plan Code Compliance Monroe County BOCC Strategic Plan Areas of Concern and Priority-related Actions: •Quality of Life:Community Character-Illegal Transient Rentals -Action:Code Compliance will prioritize vacation rental enforcement,dedicate personnel to utilize software to identify illegal vacation rentals,will enhance the educational component of illegal vacation rental enforcement,and work toward encouraging property owners to obtain permits for vacation rentals -Performance Measure: Proactively identify and cite illegal or unpermitted vacation rental cases to be presented on a monthly basis before the Special Magistrate;attend citizen meetings upon request to discuss VR regulations. -Target Metric:25-30 cases per month;attend 100% • Environment:Conservation-Nearshore Water Quality -Action:Code Compliance will dedicate personnel to ensure wastewater connection compliance. -Performance Measure:Assign adequate personnel resources to wastewater connection to ensure compliance -Target Metric:Completed or Not Completed • Environment:Conservation-Strengthen Strategic Environment Partnership(i.e.-FL Keys National Marine Sanctuary,Army Corp,etc.) -Action:Code Compliance will work with Florida Keys Aqueduct Authority(FKAA)and Key Largo Wastewater Treatment District(KLWTD)to ensurE properties are connected to central wastewater upon availability -Performance Measure:Cite all properties referred to the department by the utilities for failing to connect to the central wastewater system. -Target Metric:100%of referrals • Environment: Protection-Enforcement of Regulatory Statutes:local,state,and federal -Action:Code Compliance will establish an annual meeting between local,state,and federal enforcement agencies operating in Monroe County, to review regulatory changes from each annual legislative session -Performance Measure:Successful hosting of the annual meeting -Target Metric:Completed or Not Completed -Action:Code Compliance will focus on the adjudication of the remaining Irma-related cases for unsafe structures,work without permits,work beyond the scope of permit,and land clearing -Performance Measure:Schedule cases before the Special Magistrate on a monthly basis. -Target Metric:50 cases per month Department Goals,Actions,and Measures: •Goal:Strengthen Department Communication,Cohesion,and Direction -Action:Hold Bi-monthly staff meetings in Marathon focused on department policies,procedures,and current issues as appropriate -Performance Measure: Held bi-monthly staff meetings -Target Metric: Five staff meetings -Action: Update Department SOPs -Performance Measure:Assign senior staff to review/revise key departmental SOPs -Target Metric:Completed or Not Completed Fiscal Year 2027 192 Code Compliance Monroe County Board of County Commissioners Fiscal Year 2027 Proposed Fiscal Plan Code Compliance FY 2024 FY 2025 FY 2026 FY 2026 FY 2027 FY 2027 Budgetary Cost Summary Actual Actual Adopted Amended Proposed Change Personnel Expenditures 1,571,322 116887822 117071221 1,707,221 11853798 8.6% Operating Expenditures 451,554 196,700 3325446 3325446 270,824 (18.5)% Capital Outlay Expenditures 32,554 17251 - - - -% Total Budget 250553430 118869773 21039,667 250393667 25124,622 4.2% FY 2024 FY 2025 FY 2026 FY 2026 FY 2027 FY 2027 Appropriations by Department Actual Actual Adopted Amended Proposed Change Code Compliance 2,055,430 1,886,773 2,039,667 2,039,667 25124,622 4% Total Budget 290553430 118869773 230395667 290393667 211249622 4% FY 2024 FY 2025 FY 2026 FY 2026 FY 2027 FY 2027 Revenue Sources Actual Actual Adopted Amended Proposed Change Unincorporated Svc District- Planning, 2,055,430 1,886,773 2,039,667 2,039,667 2,124,622 4.2% Building, and Zoning Total Revenue 23055,430 15886,773 250395667 2303%667 25124,622 4.2% FY 2024 FY 2025 FY 2026 FY 2027 FY 2027 Position Summary by Department Actual Actual Adopted Proposed Variance Code Compliance 19.00 16.00 13.33 14.33 1.00 Total Full-Time FTE 19.00 16.00 13.33 14.33 1.00 Total FTE 19.00 16.00 13.33 14.33 1.00 Fiscal Year 2027 193 Code Compliance Monroe County Board of County Commissioners Fiscal Year 2027 Proposed Fiscal Plan Code Compliance Code Compliance Mission Statement The Code Compliance Department strives to provide equitable,expeditious and effective enforcement to gain compliance with building,zoning, vacation rentals,land development,floodplain,environmental resources,property standards and other codes/ordinances to protect health,life safety,welfare,and natural resources which sustain and enhance the quality of life and property of the citizens of unincorporated Monroe County Description and Services Provided Name of Program/Service List citation of Federal/State/Local Law that requires this program Abatement of Unlicensed/Illegal Vacation Rentals• Florida Statute 162. Part I and II-County/Municipal Code Enforcement • MC Chapter 8-Code Enforcement • MC Code Section 134-1.Vacation Rentals Abatement of Unpermitted Construction/Activity• Florida Statute 162.Part I and II • MC Chapter 8 Code Enforcement • MC Chapter 6 Building&Construction Abatement of Land Clearing/Vegetation Removal• Florida Statute 162.Part I and II • MC Chapter 8 Code Enforcement • LDC Chapter 118 Abatement of Overgrown Lots/Canals• Florida Statute 162.Part I and II • MC Chapter 8 Code Enforcement • MC Code Chapter 21-Solid Waste • MC Code Chapter 26-Waterways Abatement of Sanitary Nuisances(sewers)• Florida Statute 162.Part I and II • MC Chapter 8 Code Enforcement • MC Code Chapter 20- Sewage/Sewage Disposal Abatement of Nuisances(Trash&Debris,Abandoned Vehicles/Watercraft, Noise,Lighting, Parking,RV Habitation)• Florida Statute 162.Part I and I I • MC Chapter 8 Code Enforcement • MC Code Chapter 21-Solid Waste • MC Code Chapter 17 Offenses. • LDC Chapter 114-Development Standards FY 2024 FY 2025 FY 2026 FY 2026 FY 2027 FY 2027 Budgetary Cost Summary Actual Actual Adopted Amended Proposed Change Personnel Expenditures 1,571,322 1,688,822 157075221 197075221 1,853,798 8.6% Operating Expenditures 4517554 196,700 332,446 3327446 270,824 (18.5)% Capital Outlay Expenditures 32,554 1,251 - - - -% Total Budget 2,055,430 1,886,773 210399667 2,03%667 2J24,622 4.2% FY 2024 FY 2025 FY 2026 FY 2026 FY 2027 FY 2027 Revenue Sources Actual Actual Adopted Amended Proposed Change Unincorporated Svc District- Planning, 2,055,430 1,886,773 2,039,667 2,039,667 21124,622 4.2% Building, and Zoning Total Revenue 2,055,430 1,886,773 2,03%667 2,03%667 21124,622 4.2% Fiscal Year 2027 194 Code Compliance Monroe County Board of County Commissioners Fiscal Year 2027 Proposed Fiscal Plan Code Compliance FY 2024 FY 2025 FY 2026 FY 2027 FY 2027 Position Summary Actual Actual Adopted Proposed Variance Administrative Support 4.00 4.00 4.00 4.00 - Officials&Administrators 2.00 2.00 3.00 2.00 (1.00) Service- Maintenance 11.00 9.00 5.00 6.00 1.00 Professionals 2.00 1.00 1.33 2.33 1.00 Total Full-Time FTE 19.00 16.00 13.33 14.33 1.00 Total FTE 19.00 16.00 13.33 14.33 1.00 Fiscal Year 2027 195 Code Compliance FY27 Proposed Facilities Maintenance (includes Facilities Development & Corrections Facilities) �'e r�wu erg,ri Iris����y�ini� rm or 1 i r f 1 1 196 Monroe County Board of County Commissioners Fiscal Year 2027 Proposed Fiscal Plan Facilities Maintenance Facilities Maintenance Organizational Chart Total Full-Time Equivalents(FTE)= 74.10 Facilities Development Total Full-Time Equivalents(FTE)= 11.95 Facilities Maintenance Total Full-Time Equivalents(FTE)= 51.15 Correction Facilities Total Full-Time Equivalents(FTE)= 11.00 Fiscal Year 2027 Facilities Maintenance 197 Monroe County Board of County Commissioners Fiscal Year 2027 Proposed Fiscal Plan Facilities Maintenance Mission Statement The mission of Facilities Maintenance Department is to maintain all county buildings,grounds constitutional offices at the highest level of quality and in the most efficient manner to provide employees,citizens,and visitors with clean,safe and comfortable facilities. Services Provided The Facilities Maintenance Department maintains all of Monroe County's existing buildings. In addition to in-house maintenance, Facilities also solicits requests for qualifications,proposals,and solicitations for work from outside vendors. Facilities act as an owner`s representative for key stakeholders,and track and monitor scope,schedule,and cost while maintaining a budget. Strategic Goals GOAL 1: Our department will seek funding from the County budget to paint and seal the exterior of our County Owned Buildings with high quality paint and sealers on a routine schedule of no longer than 10 years. The strategic goal was developed through: • Internal Review— Painting the exterior of buildings is essential for several reasons: Protection- Exterior paint protects against weather,moisture, UV radiation,microbial growth,and extends the life of the materials and reduces the need for frequent repairs Durability- High Quality exterior paint increases the durability of the surfaces,preventing issues like rotting,cracking,and peeling Energy Efficiency-Helps regulate the internal temperature of the building,reflecting sunlight and reducing heat absorption To accomplish this we will: • Determine the last date of exterior painting/patching for each building •Compile data for Key West-Big Pine(Facilities Maintenance Manager,KW) •Compile data for Marathon—Layton(Building Administrator,Middle Keys) •Compile data for Islamorada—Key Largo(Building Administrator,Upper Keys) •Compile data for the buildings under the Facilities Corrections/MCSO Purview(Correctional Facilities Manager) •Create a Master Spreadsheet outlining a 10 year plan for each building within their purview(Facilities Maintenance Manager, KW)) • Present 10 year plan Spreadsheet to Administration and OMB for funding(Facilities Maintenance Manager, KW) MEASURE:At the inception of FY28 budgetary review process we will have created a capital improvement plan to present to administration and OMB for funding considerations. GOAL 2: Our department will create a five year capital maintenance plan for all County owned facilities under our span of authority. The strategic goal was developed through: • Internal Review— This will improve Energy Efficiency One of the most impactful benefits of retrofitting is the potential for significant energy savings.Older buildings often suffer from outdated systems that waste energy and drive up operational costs. • HVAC Upgrades: Replace aging HVAC systems with high-efficiency models to reduce energy consumption and improve indoor air quality. • LED Lighting:Transitioning to LED lighting can drastically cut energy costs while providing better illumination. • Insulation and Weatherproofing:Adding insulation or sealing gaps in the building envelope prevents heat loss and reduces heating and cooling demands. Energy-efficient retrofits not only lower utility bills but also help businesses meet sustainability goals and comply with environmental regulations. This will Extend Building Lifespan Retrofitting extends the useful life of a building by addressing wear and tear,structural concerns,and outdated systems.This approach helps building owners avoid the significant expense of demolishing and rebuilding. •Structural Reinforcements:Strengthen aging foundations,roofs,and walls to ensure the building remains safe and operational for decades. •Code Compliance: Bring the building up to current safety and accessibility standards,such as fire safety measures and ADA compliance. • Reduced Maintenance Costs: Upgrading critical systems reduces the frequency and cost of ongoing maintenance,saving money in the long run. •Alignment with County Strategic Priorities: Ensuring project execution standards support broader County goals of fiscal stewardship, transparency,and service delivery excellence Fiscal Year 2027 Facilities Maintenance 198 Monroe County Board of County Commissioners Fiscal Year 2027 Proposed Fiscal Plan Facilities Maintenance To accomplish this we will: •Create a long term plan for each building that at a minimum will address any needs for HVAC,Plumbing,Lighting&Electrical,Spalling/Painting, Flooring and any other capital needs at that location •Create plan for facilities Key West-Big Pine(Facilities Maintenance Manager,KW) •Create plan for facilities Marathon—Layton(Building Administrator,Middle Keys) •Create facilities Islamorada—Key Largo(Building Administrator,Upper Keys) • Present these plans to Administration and OMB for funding.(Facilities Maintenance Manager,KW) MEASURE:At the inception of FY28 budgetary review process we will have created a capital improvement plan to present to administration and OMB for funding considerations. GOAL 3: With input from MCSO our department will create a five year capital maintenance plan for all County owned correctional/law enforcement occupied facilities under our span of authority. The strategic goal was developed through: • Internal Review— This will improve Energy Efficiency One of the most impactful benefits of retrofitting is the potential for significant energy savings.Older buildings often suffer from outdated systems that waste energy and drive up operational costs. • HVAC Upgrades: Replace aging HVAC systems with high-efficiency models to reduce energy consumption and improve indoor air quality. • LED Lighting:Transitioning to LED lighting can drastically cut energy costs while providing better illumination. • Insulation and Weatherproofing:Adding insulation or sealing gaps in the building envelope prevents heat loss and reduces heating and cooling demands. Energy-efficient retrofits not only lower utility bills but also help businesses meet sustainability goals and comply with environmental regulations. This will Extend Building Lifespan Retrofitting extends the useful life of a building by addressing wear and tear,structural concerns,and outdated systems.This approach helps building owners avoid the significant expense of demolishing and rebuilding. •Structural Reinforcements:Strengthen aging foundations,roofs,and walls to ensure the building remains safe and operational for decades. •Code Compliance: Bring the building up to current safety and accessibility standards,such as fire safety measures and ADA compliance. • Reduced Maintenance Costs: Upgrading critical systems reduces the frequency and cost of ongoing maintenance,saving money in the long run. •Alignment with County Strategic Priorities: Ensuring project execution standards support broader County goals of fiscal stewardship, transparency,and service delivery excellence To accomplish this we will: •With the input of MCSO,the Corrections Facilities Maintenance Manager will create a long term plan for each building that is occupied by MCSO personnel,at a minimum this plan will address any needs for HVAC,Plumbing,Lighting&Electrical,Spalling/Painting,Flooring and any other capital needs at that location • Present these plans to Administration and OMB for funding.(Facilities Maintenance Manager,KW) MEASURE:At the inception of FY28 budgetary review process we will have created a capital improvement plan to present to administration and OMB for funding considerations. »»Facilities Development Department Goals: GOAL 1: PROVIDE A COHERENT STATEMENT OF THE STRATEGIC GOAL: Facilities Development will strengthen a culture of accountability,ownership,and timely project delivery by empowering staff to proactively manage responsibilities and drive projects to completion with a heightened sense of urgency and commitment. PROVIDE THE PROCESS FOR CREATING THE STRATEGIC GOAL: The strategic goal was developed through: • Internal Performance Review: Evaluation of current project delivery timelines,change order trends,workload distribution,and project closeout durations. • Leadership Assessment: Review of supervisory observations regarding responsiveness,follow-through,and decision-making timeliness. •Stakeholder Feedback:Input from customer departments and executive leadership regarding project communication and delivery expectations. •Operational Gap Analysis: Identification of process inefficiencies,unclear accountability points,and inconsistent performance expectations. Fiscal Year 2027 Facilities Maintenance 199 Monroe County Board of County Commissioners Fiscal Year 2027 Proposed Fiscal Plan Facilities Maintenance •Alignment with County Strategic Priorities: Ensuring project execution standards support broader County goals of fiscal stewardship, transparency,and service delivery excellence. This goal addresses identified needs to enhance proactive project management behaviors,clarify ownership responsibilities,and promote timely resolution of issues. PROVIDE THE STRATEGIES/ACTION PLANS BY THE RESPONSIBLE PARTY THAT WILL ADDRESS THE CONCERNS AND ISSUES: A.Facilities Development Manager Strategies: • Establish and communicate clear performance expectations related to project ownership and timeliness. • Implement standardized project performance metrics across all active capital projects. •Conduct monthly project review meetings focused on schedule adherence and accountability. • Reinforce accountability through performance evaluations and goal-setting processes. •Conduct routine one-on-one meetings focused on removing obstacles and reinforcing urgency. • Provide coaching and professional development focused on proactive project management. B. Project Managers Strategies: • Develop detailed project execution plans with defined milestones and assigned accountability. • Proactively identify risks and elevate issues early to avoid delays. • Provide bi-weekly status updates documenting progress against schedule and budget. • Maintain clear documentation of decisions,actions,and follow-up items. D.Contract Management Staff Strategies: • Ensure timely processing of agenda items,change orders,and contract amendments. •Support consistent documentation and records management. MEASURE: By the end of the fiscal year,the Division will demonstrate: • Improved on-time project delivery rates • Reduced schedule slippage and avoidable delays • Increased individual accountability for assigned projects •Greater responsiveness in addressing project risks and issues The long-term outcome will be a sustainable culture of ownership,urgency,and disciplined execution that supports efficient delivery of the County's capital improvement program. OUTCOME:To be completed by the end of FY Fiscal Year 2027 Facilities Maintenance 200 Monroe County Board of County Commissioners Fiscal Year 2027 Proposed Fiscal Plan Facilities Maintenance FY 2024 FY 2025 FY 2026 FY 2026 FY 2027 FY 2027 Budgetary Cost Summary Actual Actual Adopted Amended Proposed Change Personnel Expenditures 8,369,979 816497981 813321177 8,332,177 81816,414 5.8% Operating Expenditures 15,469,698 16,888,969 15,925,529 15,925,529 15,908,806 (0.1)% Capital Outlay Expenditures 17,511,483 365556,350 52,850,537 52,850,537 547360,620 2.9% Total Budget 4193519160 629095,301 77,108,243 7791089243 79,0859840 2.6% FY 2024 FY 2025 FY 2026 FY 2026 FY 2027 FY 2027 Appropriations by Department Actual Actual Adopted Amended Proposed Change Correction Facilities 394269814 454299621 4,543,022 495439022 5,2529459 16% Facilities Development 259934,623 4495343277 5855295120 589529,120 595520,102 2% Facilities Maintenance 11,989,722 1311311403 14,036,101 14,036,101 141313,279 2% Total Budget 419351,160 629095,301 777108,243 779108,243 799085,840 3% FY 2024 FY 2025 FY 2026 FY 2026 FY 2027 FY 2027 Revenue Sources Actual Actual Adopted Amended Proposed Change General Fund 14,064,669 15,171,853 16,304,119 16,304,119 16,499,802 1.2% Affordable Housing Programs - - - - 615500 -% Fine& Forfeiture Fund 3,426,814 41429,621 4,543,022 4,543,022 5,252,459 15.6% Governmental Fund Type Grants 606,794 1,016,528 - - - -% Impact Fees Fund-Parks& Recreation 469,142 - 4275540 427,540 465,937 9.0% Affordable Housing Initiatives - - - - 460,000 -% One Cent Infrastructure Surtax 207909,162 3313557416 1418521293 1478521293 1711957253 15.8% Land Acquisition 118741579 8317826 2421713 2427713 2501784 3.3% Tourist Development Tax Affordable - 698857050 24,6121900 247612,900 2695077105 7.7% Housing Infrastructure Sales Surtax Revenue Bonds - 405,008 1611251656 16,1251656 1213937000 (23.1)% Series 2025 Total Revenue 4193519160 6290959301 77,108,243 779108,243 7990859840 2.6% FY 2024 FY 2025 FY 2026 FY 2027 FY 2027 Position Summary by Department Actual Actual Adopted Proposed Variance Facilities Development - - - 11.95 11.95 Facilities Maintenance 54.15 55.15 51.15 51.15 - Correction Facilities - - - 11.00 11.00 Total Full-Time FTE 54.15 55.15 51.15 74.10 22.95 Total FTE 54.15 55.15 51.15 74.10 22.95 Fiscal Year 2027 Facilities Maintenance 201 Monroe County Board of County Commissioners Fiscal Year 2027 Proposed Fiscal Plan Facilities Maintenance Facilities Development Mission Statement Description and Services Provided Facilities Development is responsible for the planning,design,procurement,construction,and delivery of the County's capital facilities and infrastructure projects. FY 2024 FY 2025 FY 2026 FY 2026 FY 2027 FY 2027 Budgetary Cost Summary Actual Actual Adopted Amended Proposed Change Personnel Expenditures 294149132 21408,477 2,099,289 2,099,289 2,318,354 10.4% Operating Expenditures 678367147 516347897 378367542 378367542 311537128 (17.8)% Capital Outlay Expenditures 16,684,344 36,490,903 52,593,289 52,593,289 54,048,620 2.8% Total Budget 257934,623 44,534,277 58,52%120 587529,120 599520,102 1.7% FY 2024 FY 2025 FY 2026 FY 2026 FY 2027 FY 2027 Revenue Sources Actual Actual Adopted Amended Proposed Change General Fund 270747946 250407449 272681018 272687018 252487023 (0.9)% Governmental Fund Type Grants 6067794 110167528 - - - -% Impact Fees Fund- Parks&Recreation 4697142 - 4277540 4277540 4657937 9.0% Affordable Housing Initiatives - - - - 4607000 -% One Cent Infrastructure Surtax 20,909,162 33,355,416 14,852,293 14,852,293 173195,253 15.8% Land Acquisition 1,874,579 831,826 2423713 242,713 250,784 3.3% Tourist Development Tax Affordable - 6,885,050 24,612,900 24,612,900 26,507,105 7.7% Housing Infrastructure Sales Surtax Revenue Bonds - 405,008 16,125,656 16,125,656 12,393,000 (23.1)% Series 2025 Total Revenue 2579347623 4495347277 58,5299120 5875297120 5995207102 1.7% FY 2024 FY 2025 FY 2026 FY 2027 FY 2027 Position Summary Actual Actual Adopted Proposed Variance Administrative Support - - - 7.17 7.17 Officials&Administrators - - - 3.15 3.15 Technicians - - - 0.63 0.63 Professionals - - - 1.00 1.00 Total Full-Time FTE - - - 11.95 11.95 Total FTE - - - 11.95 11.95 Fiscal Year 2027 Facilities Maintenance 202 Monroe County Board of County Commissioners Fiscal Year 2027 Proposed Fiscal Plan Facilities Maintenance Facilities Maintenance FY 2024 FY 2025 FY 2026 FY 2026 FY 2027 FY 2027 Budgetary Cost Summary Actual Actual Adopted Amended Proposed Change Personnel Expenditures 43756,117 419037915 419411256 479412256 511647236 4.5% Operating Expenditures 6,566,980 8,163,460 8,837,597 8,837,597 8,977,043 1.6% Capital Outlay Expenditures 666,626 64,028 2571248 2575248 172,000 (33.1)% Total Budget 11,989,722 1391319403 1490369101 14,036,101 1493139279 2.0% FY 2024 FY 2025 FY 2026 FY 2026 FY 2027 FY 2027 Revenue Sources Actual Actual Adopted Amended Proposed Change General Fund 11,989,722 13,131,403 14,036,101 14,036,101 143251,779 1.5% Affordable Housing Programs - - - - 61,500 -% Total Revenue 11,989,722 1391317403 1490369101 14,036,101 149313,279 2.0% FY 2024 FY 2025 FY 2026 FY 2027 FY 2027 Position Summary Actual Actual Adopted Proposed Variance Administrative Support 14.15 14.15 14.15 14.15 - Officials&Administrators 2.00 2.00 2.00 2.00 - Service- Maintenance - - - 5.00 5.00 Skilled Craft Workers 30.00 30.00 27.00 19.00 (8.00) Technicians - - - 1.00 1.00 Service Maintenance 7.00 8.00 7.00 9.00 2.00 Professionals 1.00 1.00 1.00 1.00 - Total Full-Time FTE 54.15 55.15 51.15 51.15 - Total FTE 54.15 55.15 51.15 51.15 - Fiscal Year 2027 Facilities Maintenance 203 Monroe County Board of County Commissioners Fiscal Year 2027 Proposed Fiscal Plan Facilities Maintenance Correction Facilities Mission Statement The Correction Facilities Department provides 24-hour,routine and emergency maintenance to three detention facilities,three substations,a Headquarters building and Hanger. Description and Services Provided The Monroe County Correction Facilities Department consist of ten personnel ranging in maintenance skills from plumbing to locksmith who provide the best support services for maintaining multiple well-functioning and safe facilities throughout Monroe County.Our methods of assessment includes regular on-site inspections and preventative maintenance of our facilities,maintaining regular dialog with relevant Monroe County Sheriff's Office(MCSO)staff and professionals to ensure Accreditation standards are being met and/or improvements are communicated to guarantee efficient standards and compliance are met. The Correction Facilities Department provides 24 hour,routine and emergency maintenance to three detention facilities,three MCSO substations, the MCSO Headquarters and MCSO hanger at the Marathon International Airport.We work closely with contractors on large capital improvement projects and self-perform small in-house jobs. • Provide routine maintenance to all MCSO buildings. • Ensure that all accreditation standards are met by Correction Public works employees. •Assist with the development of new MCSO buildings and improvements. FY 2024 FY 2025 FY 2026 FY 2026 FY 2027 FY 2027 Budgetary Cost Summary Actual Actual Adopted Amended Proposed Change Personnel Expenditures 171997731 113377589 112917632 172917632 113337824 3.3% Operating Expenditures 2,066,571 3,090,613 3,251,390 3,251,390 3,778,635 16.2% Capital Outlay Expenditures 1607513 17419 - - 1407000 -% Total Budget 3,426,814 414299621 495431022 495439022 512529459 15.6% FY 2024 FY 2025 FY 2026 FY 2026 FY 2027 FY 2027 Revenue Sources Actual Actual Adopted Amended Proposed Change Fine&Forfeiture Fund 374267814 414297621 475431022 475437022 512527459 15.6% Total Revenue 394269814 494299621 495439022 495439022 592529459 15.6% FY 2024 FY 2025 FY 2026 FY 2027 FY 2027 Position Summary Actual Actual Adopted Proposed Variance Administrative Support - - - 1.00 1.00 Officials&Administrators - - - 1.00 1.00 Service- Maintenance - - - 2.00 2.00 Skilled Craft Workers - - - 3.00 3.00 Technicians - - - 1.00 1.00 Service Maintenance - - - 3.00 3.00 Total Full-Time FTE - - - 11.00 11.00 Total FTE - - - 11.00 11.00 Fiscal Year 2027 Facilities Maintenance 204 FY27 Proposed Engineering Roads S- '- 11 mo T( r / J ' 205 Monroe County Board of County Commissioners Fiscal Year 2027 Proposed Fiscal Plan Engineering Services/Roads Engineering Services/Roads Organizational Chart Total Full-Time Equivalents(FTE)= 38.38 Office of Resiliency Total Full-Time Equivalents(FTE)= 2.00 County Engineering General Total Full-Time Equivalents(FTE)= 1.10 Road Department Total Full-Time Equivalents(FTE)= 34.28 Card Sound Road Total Full-Time Equivalents(FTE)= 1.00 Fiscal Year 2027 206 Engineering Services/Roads Monroe County Board of County Commissioners Fiscal Year 2027 Proposed Fiscal Plan Engineering Services/Roads Mission Statement The mission of the Engineering Services and Roads Department is to provide residents and travelers with visibly enjoyable,safe and well- maintained roads,bridges,sidewalks and pedestrian/bicycle paths on which to travel. Services Provided The department includes Engineering Services,Upper and Lower Keys Roads Maintenance Departments and Card Sound Toll Authority. Responsibilities include: • Management of engineering design,permitting and construction of county transportation infrastructure improvements including roads, sidewalks,bridges,shared use paths and associated stormwater management systems. • Review of right of way permit applications,issuance of permits and inspection of work for conformance to county requirements. • Review of property development/redevelopment applications and road abandonment applications for impacts to county roads and rights-of- way. • Performing ongoing maintenance on 312 miles of county maintained roads and 26 bridges including cutting vegetation,fixing potholes,cleaning storm drains,repairing roadway shoulders,addressing flooding complaints,installing signage and striping,sweeping and maintaining bicycle and shared use paths. •Operating and maintaining the Card Sound Toll All Electronic Tolling System. Strategic Goals The Department's goal(s)for the upcoming year are: 1.Complete construction of the Twin Lakes Flood Mitigation Project,the CountVs first sea level rise adaptation pilot project; 2.Develop and implement an operations and maintenance plan for the stormwater management system that cost-effectively maintains the asset while meeting South Florida Water Management District(SFWMD)guidelines for stormwater infrastructure maintenance. The design and construction of the Twin Lakes system was undertaken to address the new county exposure of impacts of sunny day king tide flooding on county roads.It is important for Engineering/Roads to develop and implement a program to properly operate and maintain the new system so that it will continue to perform as designed. The O&M plan will serve as a template for any similar projects that the county may implement in the future. Action Plan: •Coordinate with pump manufacturer,FOR and CEI to confirm maintenance activities included in the four-year service agreement(Senior Project Manager) • Identify items/services not included in service agreement that would be beneficial and/or required for ongoing maintenance,through research, SFWMD Guidance, discussions with City of KW contractor(Senior Project Manager/Director of Engineering Services) • Document required actions and timeframes in draft O&M plan(Senior Project Manager, Upper Keys Roads Supervisor). • Identify and contract with service providers,i.e.electrician,Miami Dade Pump&Supply Co.for services not included in service agreement. (Senior Project Manager,Upper Keys Roads Supervisor, Director) •Create/obtain forms and checklists to document maintenance activities and link forms to Novotx GIS based asset management system for recordkeeping(Senior Project Manager,Director,Upper Keys Roads Supervisor,Engineering Dept.Admin,Road Dept.Admin,). Measure: Completion and implementation of a comprehensive operations and maintenance plan that encompasses requirements and best management practices for operating and maintaining the pump station.Maintenance activities and inspections will be scheduled as recurring activities in the Road Dept.asset management system so that records may be retrieved as needed. Fiscal Year 2027 207 Engineering Services/Roads Monroe County Board of County Commissioners Fiscal Year 2027 Proposed Fiscal Plan Engineering Services/Roads »»Resilience Office: Actions Include: The Office of Resiliency will implement the following initiatives: 1)Hold neighborhood meetings on existing road adaptation projects to inform and provide voting opportunity on the projects. Performance Measure:Collection of votes for the projects. Target Metric:Completed or Not Completed 2)Engagement of the community as requested to inform and potentially undertake Neighborhood Improvement Projects. Performance Measure: Hold neighborhood meetings to explain the Ordinance 3)Finalize the updates to the vulnerability assessment on County facilities Performance Measure: Facility vulnerability assessments 4)Applications for Vulnerability Assessment Grants Performance Measure: Development of project lists for grants 5)Engage in water quality monitoring to help determine which canals in the County meet and do not meet State water quality standards. Performance Measure:Identify those areas of the County that do and do not meet state water quality standards. Revise canal restoration workplan list. 6)Research and prepare list of new technologies or combinations of methodologies for more cost-effective canal restoration efforts. Performance Measure:Prepare new list 7)Plan for Hurricane-related marine debris and sediment removal in the event of a storm and obtain grant funds to fund the work. Performance Measure:Implement appropriate Irma Marine Debris Removal, Hurricane-related Sediment Removal and Monitoring contracts FY 2024 FY 2025 FY 2026 FY 2026 FY 2027 FY 2027 Budgetary Cost Summary Actual Actual Adopted Amended Proposed Change Personnel Expenditures 4,361,781 417983119 45732,087 49732,087 41710,984 (0.4)% Operating Expenditures 17,047,125 305557,904 11,114,64E 117114,64E 117589,085 4.3% Capital Outlay Expenditures 883,866 716,024 7,471,316 77471,316 10,279,350 37.6% Total Budget 229292,772 369072,047 237318,049 239318,049 26,579,419 14.0% FY 2024 FY 2025 FY 2026 FY 2026 FY 2027 FY 2027 Appropriations by Department Actual Actual Adopted Amended Proposed Change Card Sound Road 852,435 39807,107 627,730 627,730 577,215 (8)% County Engineering General 172,312 165,266 202,416 202,416 209,370 3% Impact Fees Roadways - - 607,060 607,060 622,544 3% Office of Resiliency 473787642 277247279 11907,851 179077851 173397012 (30)% Road Department 12,210,630 18,263,870 13,292,927 13,292,927 11,520,792 (13)% Transportation Capital Projects 4,678,752 115111,52, 6,680,065 6,680,065 12,310,486 84% Total Budget 22,2921772 369072,047 2393189049 23,3181049 269579,419 14% Fiscal Year 2027 208 Engineering Services/Roads Monroe County Board of County Commissioners Fiscal Year 2027 Proposed Fiscal Plan Engineering Services/Roads FY 2024 FY 2025 FY 2026 FY 2026 FY 2027 FY 2027 Revenue Sources Actual Actual Adopted Amended Proposed Change General Fund 594,062 788,178 5935711 5935711 6183944 4.3% Road And Bridge Fund 73220783 7,5893962 9,043,137 93043,137 87103706 (3.7)% Governmental Fund Type Grants 93284527 1771377864 4145008 414,008 4143008 -% Impact Fees Fund-Roadways - - 607,060 607,060 622,544 2.6% Miscellaneous Special Revenue Fund 198,301 7557549 6141132 614,132 - (100.0)% Special Assessments 25,857 23,006 186,000 186,000 206,060 10.8% One Cent Infrastructure Surtax 3,476,877 7,356,247 1,502,687 1,502,687 4,370,260 190.8% Infrastructure Sales Surtax Revenue Bonds - - 5,177,378 5,177,378 7,940,226 53.4% Series 2025 Card Sound Bridge 1,492,364 21421,241 5,179,936 5,179,936 3,696,671 (28.6)% Total Revenue 221292J72 36,0721047 23,318,049 231318,049 26,5791419 14.0% FY 2024 FY 2025 FY 2026 FY 2027 FY 2027 Position Summary by Department Actual Actual Adopted Proposed Variance Office of Resiliency - - - 2.00 2.00 County Engineering General 1.10 1.20 1.10 1.10 - Road Department 36.28 35.28 34.28 34.28 - Card Sound Road 1.00 1.00 1.00 1.00 - Total Full-Time FTE 38.38 37.48 36.38 38.38 2.00 Total FTE 38.38 37.48 36.38 38.38 2.00 Fiscal Year 2027 209 Engineering Services/Roads Monroe County Board of County Commissioners Fiscal Year 2027 Proposed Fiscal Plan Engineering Services/Roads Office of Resiliency Mission Statement The Resilience Office prepares the County's built environment to be more resilient,improves the natural environment through restoration projects,and engages communities in support of restoration and neighborhood improvement opportunities. Description and Services Provided Residential Neighborhood Improvements Program: • Proposed ordinance will allow neighborhoods to request improvements beyond the County's basic levels of service and to have the neighborhoods fund such improvements through as assessment program Resilience preparations include: • Preparation of a countywide vulnerability assessment to identify areas of vulnerability and recommended courses of action. • Developing new or revised policies to set standards for implementation of resilience adaptation measures • Building resilience plans for County infrastructure including floodproofing of county infrastructure,Harry Harris Park resilient redesign and resilience for the natural environment Implementing projects to mitigate against flooding,such as: •A roadway adaptation plan with conceptual designs for 93 roadway adaptation projects to mitigate the impacts of sea level rise on the 50%of County roadways subject to inundation by the year 204S • Living shorelines and breakwater repair projects to increase shoreline resilience. •Community engagement to help the County understand the residents concerns about sea level rise,their desired neighborhood improvement projects,and educating them on the County"s preparations to mitigate. Canal and Environmental Restoration projects are implemented that support County initiatives.The goal is to continually employ new technologies to restore and protect the environment and best serve the residents and visitors.A canal restoration program is underway that is restoring the water of the canals throughout the Keys. Canal Initiatives include: • Implementing the State mandated Canal Workplan—restoring canals on the restoration list to meet State water quality standards. •State Reasonable Assurance Document"RAD"water quality monitoring to help determine which canals in the County meet/do not meet State water quality standards. •Water quality monitoring to measure the effects that water quality in canals may have on nearshore waters and evaluating the success of the restored canals. •Canal master planning to update the restoration techniques to ensure the most effective and cost-efficient solutions are implemented. •Cleanup of marine debris and sediment in canals caused by the impacts of potential storm events. FY 2024 FY 2025 FY 2026 FY 2026 FY 2027 FY 2027 Budgetary Cost Summary Actual Actual Adopted Amended Proposed Change Personnel Expenditures 3877575 5367535 3477911 3477911 3967328 13.9% Operating Expenditures 399895780 211877744 115595940 115591940 942,684 (39.6)% Capital Outlay Expenditures 1,288 - - - - -% Total Budget 4,378,642 217249279 1,907,851 1 y907y851 113399012 (29.8)% FY 2024 FY 2025 FY 2026 FY 2026 FY 2027 FY 2027 Revenue Sources Actual Actual Adopted Amended Proposed Change General Fund 5947062 7887178 5931711 5937711 6187944 4.3% Road And Bridge Fund 147674 - 1007000 1007000 1007000 -% Governmental Fund Type Grants 3,545,749 11157,546 414,008 414,008 414,008 -% Miscellaneous Special Revenue Fund 198,301 755,549 6149132 6145132 - (100.0)% Special Assessments 25,857 23,006 186,000 186,000 206,060 10.8% Total Revenue 4,378,642 2J249279 1,907,851 1 y907y851 1,339,012 (29.8)% FY 2024 FY 2025 FY 2026 FY 2027 FY 2027 Position Summary Actual Actual Adopted Proposed Variance Professionals - - - 2.00 2.00 Total Full-Time FTE - - - 2.00 2.00 Total FTE - - - 2.00 2.00 Fiscal Year 2027 210 Engineering Services/Roads Monroe County Board of County Commissioners Fiscal Year 2027 Proposed Fiscal Plan Engineering Services/Roads County Engineering General FY 2024 FY 2025 FY 2026 FY 2026 FY 2027 FY 2027 Budgetary Cost Summary Actual Actual Adopted Amended Proposed Change Personnel Expenditures 170,049 163,133 1981283 198,283 202,931 2.3% Operating Expenditures 21263 27133 41133 41133 6,439 55.8% Total Budget 172,312 1659266 202,416 202,416 2099370 3.4% FY 2024 FY 2025 FY 2026 FY 2026 FY 2027 FY 2027 Revenue Sources Actual Actual Adopted Amended Proposed Change Card Sound Bridge 1727312 1657266 2027416 2027416 2097370 3.4% Total Revenue 172,312 1659266 202,416 2021416 2099370 3.4% FY 2024 FY 2025 FY 2026 FY 2027 FY 2027 Position Summary Actual Actual Adopted Proposed Variance Administrative Support 0.45 0.45 0.45 0.60 0.15 Officials&Administrators 0.35 0.45 0.35 0.35 - Technicians 0.15 0.15 0.15 - (0.15) Professionals 0.15 0.15 0.15 0.15 - Total Full-Time FTE 1.10 1.20 1.10 1.10 - Total FTE 1.10 1.20 1.10 1.10 - Fiscal Year 2027 211 Engineering Services/Roads Monroe County Board of County Commissioners Fiscal Year 2027 Proposed Fiscal Plan Engineering Services/Roads Road Department FY 2024 FY 2025 FY 2026 FY 2026 FY 2027 FY 2027 Budgetary Cost Summary Actual Actual Adopted Amended Proposed Change Personnel Expenditures 376657441 319627163 470831461 470837461 410237193 (1.5)% Operating Expenditures 7,662,611 13,585,683 7,738,046 7,738,046 6,002,803 (22.4)% Capital Outlay Expenditures 882,578 716,024 114711420 174712420 114947796 1.6% Total Budget 12,2109630 189263,870 137292,927 1392929927 11,5209792 (13.3)% FY 2024 FY 2025 FY 2026 FY 2026 FY 2027 FY 2027 Revenue Sources Actual Actual Adopted Amended Proposed Change Road And Bridge Fund 71206,109 7,589,962 8,943,137 8,943,137 8,610,706 (3.7)% Governmental Fund Type Grants 4,536,904 9,199,693 - - - -% Card Sound Bridge 467,617 11474,216 4,349,790 4,349,790 21910,086 (33.1)% Total Revenue 1292101630 1892639870 1392929927 139292,927 11,520,792 (13.3)% FY 2024 FY 2025 FY 2026 FY 2027 FY 2027 Position Summary Actual Actual Adopted Proposed Variance Administrative Support 11.40 9.40 9.40 9.93 0.53 Officials&Administrators 1.18 1.18 1.18 1.50 0.32 Service- Maintenance 1.00 2.00 2.00 4.00 2.00 Skilled Craft Workers 15.00 15.00 15.00 14.00 (1.00) Technicians 2.85 2.85 2.85 4.00 1.15 Service Maintenance 3.00 3.00 3.00 - (3.00) Professionals 1.85 1.85 0.85 0.85 - Total Full-Time FTE 36.28 35.28 34.28 34.28 - Total FTE 36.28 35.28 34.28 34.28 - Fiscal Year 2027 212 Engineering Services/Roads Monroe County Board of County Commissioners Fiscal Year 2027 Proposed Fiscal Plan Engineering Services/Roads Card Sound Road FY 2024 FY 2025 FY 2026 FY 2026 FY 2027 FY 2027 Budgetary Cost Summary Actual Actual Adopted Amended Proposed Change Personnel Expenditures 138,717 1367288 1025432 1027432 887532 (13.6)% Operating Expenditures 713,718 3,670,818 525,298 525,298 488,683 (7.0)% Total Budget 852,435 318073107 627,730 627,730 5773215 (8.0)% FY 2024 FY 2025 FY 2026 FY 2026 FY 2027 FY 2027 Revenue Sources Actual Actual Adopted Amended Proposed Change Governmental Fund Type Grants - 310257348 - - - -% Card Sound Bridge 8527435 7817759 627,730 6277730 5777215 (8.0)% Total Revenue 8523435 338073107 627,730 6273730 5773215 (8.0)% FY 2024 FY 2025 FY 2026 FY 2027 FY 2027 Position Summary Actual Actual Adopted Proposed Variance Administrative Support 1.00 1.00 1.00 - (1.00) Service- Maintenance - - - 1.00 1.00 Total Full-Time FTE 1.00 1.00 1.00 1.00 - Total FTE 1.00 1.00 1.00 1.00 - Fiscal Year 2027 213 Engineering Services/Roads Monroe County Board of County Commissioners Fiscal Year 2027 Proposed Fiscal Plan Engineering Services/Roads Transportation Capital Projects Description and Services Provided FY 2024 FY 2025 FY 2026 FY 2026 FY 2027 FY 2027 Budgetary Cost Summary Actual Actual Adopted Amended Proposed Change Operating Expenditures 4,678,752 11,111,52r 680,169 680,169 3,525,932 418.4% Capital Outlay Expenditures - - 519991896 5,999,896 817847554 46.4% Total Budget 4,678,752 11,111,525 6,6809065 6,680,065 1293109486 84.3% FY 2024 FY 2025 FY 2026 FY 2026 FY 2027 FY 2027 Revenue Sources Actual Actual Adopted Amended Proposed Change Governmental Fund Type Grants 17201,875 31755,278 - - - -% One Cent Infrastructure Surtax 3,476,877 71356,247 1,502,687 1,502,687 41370,260 190.8% Infrastructure Sales Surtax Revenue Bonds - - 5,177,378 5,177,378 71940,226 53.4% Series 2025 Total Revenue 49678,752 11,111,525 6,680,065 69680,065 1293109486 84.3% Fiscal Year 2027 214 Engineering Services/Roads Monroe County Board of County Commissioners Fiscal Year 2027 Proposed Fiscal Plan Engineering Services/Roads Impact Fees Roadways Description and Services Provided Funds are used exclusively for the capital expansion of the county's major road network system in the district from which the moneys were collected,with the exception that a portion of the funds from each district may be allocated to projects outside of the district,on U.S.1,Card Sound Road,and C-905 in Key Largo,and the proceeds are used in a manner consistent with the capital improvements plan of the comprehensive plan. The funds shall be used solely for the purpose of acquisition,expansion and development of the major road network system determined to be needed to serve new development,including but not limited to: 1) Planning,design and construction plan preparation; 2) Right-of-way acquisition; 3) Construction of new through lanes; 4) Construction of new turn lanes; 5) Construction of new bridges; 6) Construction of new drainage facilities in conjunction with new roadway construction; 7) Purchase and installation of traffic signalization; 8) Construction of new curbs,medians and shoulders; 9) Construction of new bicycle paths; 10)Construction of new pedestrian pathways and sidewalks; 11) Installation of new landscaping in conjunction with any of the projects listed above. The disbursal of such funds requires the approval of the Board of County Commissioners. To follow the level of service goals and objectives of Element#3,Traffic Circulation. FY 2024 FY 2025 FY 2026 FY 2026 FY 2027 FY 2027 Budgetary Cost Summary Actual Actual Adopted Amended Proposed Change Operating Expenditures - - 6075060 6077060 6227544 2.6% Total Budget - - 6073060 6073060 6223544 2.6% FY 2024 FY 2025 FY 2026 FY 2026 FY 2027 FY 2027 Revenue Sources Actual Actual Adopted Amended Proposed Change Impact Fees Fund- Roadways - - 6071060 6077060 6227544 2.6% Total Revenue - - 6073060 6073060 6223544 2.6% Fiscal Year 2027 215 Engineering Services/Roads FY27 Proposed Solid IF, r / J ' 216 Monroe County Board of County Commissioners Fiscal Year 2027 Proposed Fiscal Plan Solid Waste Solid Waste Organizational Chart Total Full-Time Equivalents(FTE)= 17.45 Solid Waste Total Full-Time Equivalents(FTE)= 17.45 Fiscal Year 2027 Solid Waste 217 Monroe County Board of County Commissioners Fiscal Year 2027 Proposed Fiscal Plan Solid Waste Mission Statement Solid Waste Management manages public health safety through a comprehensive,cost effective and environmentally sound Solid Waste Management Program.The services include,for the collection and disposal of municipal solid waste,illegal dumping and pollution control.The program also supports and promotes community recycling through education and outreach programs.Solid Waste Management is funded from yearly non-ad Valorum Assessments and tipping fees for Unincorporated Monroe County,City of Marathon,Key Colony Beach and City of Layton. Services Provided The Solid Waste Department provides comprehensive,convenient and reliable services/programs,residential and commercial,for the collection and disposal of the different types of waste,including garbage,recyclables,yard waste,white goods,tires,household hazardous waste,electronic waste,and litter. Strategic Goals GOAL 1: The department will evaluate the current and future needs of the transfer stations,including funding mechanisms,and needed infrastructure improvements to support the Solid Waste Management Program,for collection and disposal services for Monroe County. The department staff analyzed and evaluated the transfer station facilities and identified two items that need to be addressed to support future operations of the facilities. 1.)Storage for vehicles and mechanical equipment at all three transfer stations. 2.)The safety and useful existing life of the three tipping floor buildings,with consideration for replacement. To accomplish these goals,engagement and strategic planning with both internal and external partners will be necessary. •Contract with outside consultants and/or engineering firms to create a feasibility study,capital improvement plans and timeline.—Director of Solid Waste Management,Project Management,Consultant/Engineer • Identify and develop remedies for any legal issues related to new planning,building,DEP or environmental requirements that may exist.— Director of Solid Waste Management,Assistant County Attorney,DEP and Planning Dept. •Verify that fund balance may be used for capital infrastructure improvement,including funds collected from municipalities under current ILAs, to amend or remedy if necessary,to facilitate the use of funds for capital projects.—Director of Solid Waste Management,Assistant County Attorney • Review current fund balance and identify future revenue sources to support the current and future needs of the transfer stations,to support the Solid Waste Management Program.—Director of Solid Waste Management,Office of Management and Budget and Assistant County Attorney. We will know we succeeded when; •Capital Improvement Plans have been implemented. • Funding sources are in place for revenue stream. • Municipal Agreements have been executed. GOAL 2: Our department of Recycling,through landfill diversion,wants to increase recycling rates year-over-year by reducing waste and increasing organic collection points to meet the current 75%recycling rate for Florida Counties. The department analyzed the current recycling rate of 61%,how and what community questions and concerns need to be addressed to increase the overall county recycling rate. We found citizens are confused about what and how to recycle and we need to remove the stigma that the "county does not recycle". To accomplish this goal,public awareness,education and outreach programs will be needed across multiple platforms to reach citizens of all ages. •Create public service announcements and content for radio,newspaper,and social media platforms.-Director of Solid Waste Management and Recycling,Recycling Coordinator and Outreach,Public Information Officer,Manager TV Multimedia IT • Develop and present educational programs to inform students,civic groups,citizens,and non-profit organizations on how to recycle,what to recycle and how to divert waste from landfills.—Recycling Coordinator and Outreach • Research grant opportunities to help fund educational and outreach programs for waste diversion and recycling—Director of Solid Waste Management and Recycling Coordinator and Outreach. •Organize and coordinate recycling center tours with the CountVs recycling hauler for civic groups,business and educational leaders.—Recycling Coordinator and Outreach. We will know we succeeded when; •We reach the 75%recycling rate as set by State of Florida Fiscal Year 2027 Solid Waste 218 Monroe County Board of County Commissioners Fiscal Year 2027 Proposed Fiscal Plan Solid Waste Reduce the stigma that the county does not recycle GOAL 3: We will evaluate the potential of utilizing solid waste revenue to support the collection and removal of debris after a storm. The department analyzed the need for debris collection and removal during emergencies and the need to ensure proper funding is in place and available should the need arise. To accomplish a sufficient revenue stream: Hire a consultant that specializes in allowed government revenue streams, research and assist with creating a process and plan,with legal requirements to utilize solid waste revenue for storm debris collection and removal during an emergency.-Director of Solid Waste Management, Assistant County Attorney,Consultant •Set-up a designated fund for emergency revenue stream for collection and removal of debris.—Director of Solid Waste,Office of Management and Budget We will know we are successful when we have an approved legal process in place for a viable revenue stream to support storm debris collection and removal for emergencies. FY 2024 FY 2025 FY 2026 FY 2026 FY 2027 FY 2027 Budgetary Cost Summary Actual Actual Adopted Amended Proposed Change Personnel Expenditures 17672,376 117307579 17857,719 178577719 11921,113 3.4% Operating Expenditures 237123,612 291573,341 325027,468 327027,468 3314727888 4.5% Capital Outlay Expenditures 114,712 2847028 310971183 370977183 5,115,430 65.2% Total Budget 2479107700 3175877947 367982,370 3679827370 4075099431 9.5% FY 2024 FY 2025 FY 2026 FY 2026 FY 2027 FY 2027 Appropriations by Department Actual Actual Adopted Amended Proposed Change Impact Fees Solid Waste - - 144,183 1447183 1557183 8% Solid Waste 247910;700 31,587,947 36,838,187 367838;187 401354,248 10% Total Budget 247910,700 31,5877947 367982,370 367982,370 40,5097431 10% FY 2024 FY 2025 FY 2026 FY 2026 FY 2027 FY 2027 Revenue Sources Actual Actual Adopted Amended Proposed Change Impact Fees Fund-Solid Waste - - 144,183 1447183 155,183 7.6% MSD Solid Waste Management 24,910,700 31,587,947 36,838,187 36,838,187 40,354,248 9.5% Total Revenue 247910,700 3175879947 36,982,370 367982,370 4075099431 9.5% FY 2024 FY 2025 FY 2026 FY 2027 FY 2027 Position Summary by Department Actual Actual Adopted Proposed Variance Solid Waste 17.10 17.10 17.25 17.45 0.20 Total Full-Time FTE 17.10 17.10 17.25 17.45 0.20 Total FTE 17.10 17.10 17.25 17.45 0.20 Fiscal Year 2027 Solid Waste 219 Monroe County Board of County Commissioners Fiscal Year 2027 Proposed Fiscal Plan Solid Waste Impact Fees Solid Waste Description and Services Provided Funds are used solely for the purpose of construction and expansion of solid waste facilities in Monroe County,including but not limited to: 1) Design and construction plan preparation; 2) Land acquisition;and 3) Acquisition of trucks and housing building equipment. The funds shall not be used to maintain existing solid waste facilities.Funds shall be used in a manner consistent with the capital improvements plan(Element#8,Solid Waste)of the comprehensive plan.The disbursal of such funds shall require the approval of the BOCC. The Public Works/Engineering Division,Department of Solid Waste/Recycling overseas the solid waste disposal and recovery program for the County. Major Variances This budget has been adjusted to reflect available revenue. Impact Fees Solid Waste Fund 133 budgets are also listed under the Capital Improvement Plans. FY 2024 FY 2025 FY 2026 FY 2026 FY 2027 FY 2027 Budgetary Cost Summary Actual Actual Adopted Amended Proposed Change Capital Outlay Expenditures - - 1441183 1447183 155,183 7.6% Total Budget - - 1441183 1441183 1559183 7.6% FY 2024 FY 2025 FY 2026 FY 2026 FY 2027 FY 2027 Revenue Sources Actual Actual Adopted Amended Proposed Change Impact Fees Fund-Solid Waste - - 1445183 1445183 155,183 7.6% Total Revenue - - 144,183 1443183 1559183 7.6% Fiscal Year 2027 Solid Waste 220 Monroe County Board of County Commissioners Fiscal Year 2027 Proposed Fiscal Plan Solid Waste Solid Waste Description and Services Provided The Solid Waste Program provides comprehensive,convenient,and reliable services/programs,residential and commercial,for the collection and disposal of different types of waste,including garbage,recyclables,yard waste,white goods,tires,household hazardous waste,electronic waste, and litter. FY 2024 FY 2025 FY 2026 FY 2026 FY 2027 FY 2027 Budgetary Cost Summary Actual Actual Adopted Amended Proposed Change Personnel Expenditures 176727376 117307579 178571719 178577719 1,921,113 3.4% Operating Expenditures 23,123,612 29,573,341 32,027,468 32,027,468 33,472,888 4.5% Capital Outlay Expenditures 1147712 2847028 279537000 279537000 419607247 68.0% Total Budget 2479107700 31,5877947 3678387187 3678387187 40,3547248 9.5% FY 2024 FY 2025 FY 2026 FY 2026 FY 2027 FY 2027 Revenue Sources Actual Actual Adopted Amended Proposed Change MSD Solid Waste Management 247910700 311587,947 3618387187 367838,187 401354,248 9.5% Total Revenue 2479107700 3175877947 3678387187 3678387187 4073547248 9.5% FY 2024 FY 2025 FY 2026 FY 2027 FY 2027 Position Summary Actual Actual Adopted Proposed Variance Administrative Support 2.10 2.10 2.10 5.10 3.00 Officials&Administrators 1.00 1.00 1.15 - (1.15) Service- Maintenance 6.00 6.00 6.00 6.00 - Skilled Craft Workers 4.00 4.00 4.00 4.00 - Technicians 1.00 1.00 1.00 - (1.00) Professionals 3.00 3.00 3.00 2.35 (0.65) Total Full-Time FTE 17.10 17.10 17.25 17.45 0.20 Total FTE 17.10 17.10 17.25 17.45 0.20 Fiscal Year 2027 Solid Waste 221 FY27 Proposed Fleet Management ............. / f // Z�, r / / � ,err�'" / f'ii�i;�r r / J ' 222 Monroe County Board of County Commissioners Fiscal Year 2027 Proposed Fiscal Plan Fleet Management Fleet Management Organizational Chart Total Full-Time Equivalents(FTE)= 18.05 Fleet Management Total Full-Time Equivalents(FTE)= 18.05 Fiscal Year 2027 223 Fleet Management Monroe County Board of County Commissioners Fiscal Year 2027 Proposed Fiscal Plan Fleet Management Vision Fleet Management Services sets the standard for excellence in public fleet operations through innovation, accountability, and continuous improvement, ensuring a safe, reliable, and mission-ready fleet for Monroe County. Mission Statement The mission of the Fleet Management Department is to support County operations by providing safe,reliable,and sustainable fleet services, including vehicle maintenance,fuel management,and facility support,delivered with efficiency,accountability,and continuous improvement. Services Provided The Fleet Management Department supports Monroe County's mission by delivering safe,reliable,and cost-effective fleet services that ensure operational readiness,efficiency,and accountability across County operations. Services are provided from three centrally located maintenance facilities in Rockland Key, Marathon,and Plantation Key,supporting approximatel), 870 units,including approximately 320 Sheriff's Office vehicles and more than 83 emergency power generators critical to County infrastructure and emergency response. The Department maintains the safety,reliability,and environmental compliance of three County garages and two fuel dispensing facilities with large-capacity storage systems located in Marathon and Plantation Key. Fleet Management is responsible for the full lifecycle management of more than 560 County vehicles and equipment units,including acquisition, replacement,and disposal,while ensuring alignment with operational needs and fiscal stewardship. Additional responsibilities include managing manufacturer safety recalls,coordinating warranty and specialty contract repairs,and maintaining integrated systems for preventative maintenance,repair tracking,and fuel management to support data-driven decision-making,regulatory compliance,and continuous improvement in service delivery. Strategic Goals Monroe County BOCC Strategic Plan Areas of Concern and Priority related Actions: GOAL 1 Our department wants to expand Fleet Management's Storm Water Pollution Prevention Plan(SWPPP)into a comprehensive environmental compliance program that strengthens regulatory compliance,protects Monroe Countys natural resources,and promotes best management practices across all fleet facilities. PROVIDE THE PROCESS FOR CREATING THE STRATEGIC GOAL Our department analyzed existing stormwater practices,inspection records,regulatory requirements,and environmental risks at fleet maintenance and fueling facilities.This review identified opportunities to standardize inspections,improve documentation,enhance employee training,and strengthen preventative measures to ensure long-term compliance and environmental stewardship. PROVIDE THE STRATEGIES/ACTION PLANS • Expand the existing SWPPP into a department-wide environmental compliance program. •Conduct quarterly inspections at all fleet facilities and document corrective actions. • Provide annual stormwater and spill response training for all Fleet Management personnel. • Maintain SWPPP documentation and environmental compliance records. • Monitor hazardous material storage areas and ensure best management practices are consistently followed. MEASURE • Department-wide SWPPP program established. • 100%of fleet facilities inspected quarterly. • 100%of fleet personnel complete annual stormwater training. •Zero reportable stormwater violations. •Annual documentation of preventative maintenance and corrective actions completed. Performance Metric:Department-wide SWPPP Program Established OUTCOME (To be completed at the end of FY27.) Fiscal Year 2027 224 Fleet Management Monroe County Board of County Commissioners Fiscal Year 2027 Proposed Fiscal Plan Fleet Management GOAL 2 PROVIDE A COHERENT STATEMENT OF THE STRATEGIC GOAL Our department wants to improve operational performance and accountability by establishing measurable productivity standards that ensure efficient use of resources and responsible stewardship of taxpayer dollars. PROVIDE THE PROCESS FOR CREATING THE STRATEGIC GOAL Our department analyzed historical labor utilization,workload demands,and productivity metrics to establish realistic performance benchmarks that support efficient fleet operations and service delivery. PROVIDE THE STRATEGIES/ACTION PLANS • Monitor billable labor hours for technicians and supervisory staff. • Review productivity metrics regularly and address performance trends. • Balance workloads to maximize efficiency while maintaining service quality. • Use performance data to support continuous improvement and resource planning. MEASURE •Technicians achieve an annual goal of 1,550 billable hours(74.5%). •Supervisory Lead Mechanics achieve an annual goal of 775 billable hours(37.3%). OUTCOME To be completed at the end of FY27. Fiscal Year 2027 225 Fleet Management Monroe County Board of County Commissioners Fiscal Year 2027 Proposed Fiscal Plan Fleet Management FY 2024 FY 2025 FY 2026 FY 2026 FY 2027 FY 2027 Budgetary Cost Summary Actual Actual Adopted Amended Proposed Change Personnel Expenditures 2,680,991 216267159 214621826 2,462,826 21552,163 3.6% Operating Expenditures 2,047,970 1,810,062 211575449 211571449 21212,072 2.5% Capital Outlay Expenditures - 547793 - - 250,000 -% Total Budget 417283961 41491,014 41620,275 416203275 51014,235 8.5% FY 2024 FY 2025 FY 2026 FY 2026 FY 2027 FY 2027 Appropriations by Department Actual Actual Adopted Amended Proposed Change Fleet Management 49728,961 45491,014 4,620,275 4,620,275 5,014,235 9% Total Budget 497283961 414919014 43620,275 496203275 510149235 9% FY 2024 FY 2025 FY 2026 FY 2026 FY 2027 FY 2027 Revenue Sources Actual Actual Adopted Amended Proposed Change Fleet Management Fund 4,728,961 4,491,014 4,620,275 4,620,275 5,014,235 8.5% Total Revenue 43728,961 45491,014 41620,275 43620,275 51014,235 8.5% FY 2024 FY 2025 FY 2026 FY 2027 FY 2027 Position Summary by Department Actual Actual Adopted Proposed Variance Fleet Management 22.05 21.05 18.05 18.05 - Total Full-Time FTE 22.05 21.05 18.05 18.05 - Total FTE 22.05 21.05 18.05 18.05 - Fiscal Year 2027 226 Fleet Management Monroe County Board of County Commissioners Fiscal Year 2027 Proposed Fiscal Plan Fleet Management Fleet Management Mission Statement The mission of the Fleet Management Department is to provide fleet management services in the most economical and efficient means possible. Description and Services Provided • Fleet Department services vehicles and equipment out of 3 garages located in Rockland Key, Marathon,and Plantation Key. •The Department provides safety inspections,maintenance,and repairs for852 units which include 308 sheriff department units,and more than 70 emergency power generators. FY 2024 FY 2025 FY 2026 FY 2026 FY 2027 FY 2027 Budgetary Cost Summary Actual Actual Adopted Amended Proposed Change Personnel Expenditures 2,680,991 2,626,159 25462,826 29462,826 2,552,163 3.6% Operating Expenditures 27047,970 1,810,062 211575449 27157,449 2,2127072 2.5% Capital Outlay Expenditures - 547793 - - 250,000 -% Total Budget 4,728,961 41491,014 4,6201275 4,62%275 510149235 8.5% FY 2024 FY 2025 FY 2026 FY 2026 FY 2027 FY 2027 Revenue Sources Actual Actual Adopted Amended Proposed Change Fleet Management Fund 477287961 454917014 47620,275 476207275 550147235 8.5% Total Revenue 497289961 414919014 4,6201275 496209275 510149235 8.5% FY 2024 FY 2025 FY 2026 FY 2027 FY 2027 Position Summary Actual Actual Adopted Proposed Variance Administrative Support 3.05 3.05 1.05 1.05 - Officials&Administrators 2.00 2.00 2.00 1.00 (1.00) Skilled Craft Workers 16.00 15.00 14.00 14.00 - Technicians 1.00 1.00 1.00 1.00 - Professionals - - - 1.00 1.00 Total Full-Time FTE 22.05 21.05 18.05 18.05 - Total FTE 22.05 21.05 18.05 18.05 - Fiscal Year 2027 227 Fleet Management FY27 Proposed Medical ............. / f // Z�, r / / � ,err�'" / f'ii�i;�r r / J ' 228 Monroe County Board of County Commissioners Fiscal Year 2027 Proposed Fiscal Plan Medical Examiner Medical Examiner Organizational Chart Total Full-Time Equivalents(FTE)= 2.00 Medical Examiner Total Full-Time Equivalents(FTE)= 2.00 Fiscal Year 2027 Medical Examiner 229 Monroe County Board of County Commissioners Fiscal Year 2027 Proposed Fiscal Plan Medical Examiner Services Provided Acting under the authority of Florida Statute 406,the Medical Examiner provides accurate,timely,dignified and professional death investigation services for the residents of Monroe County. FY 2024 FY 2025 FY 2026 FY 2026 FY 2027 FY 2027 Budgetary Cost Summary Actual Actual Adopted Amended Proposed Change Personnel Expenditures 6637432 7107181 7661199 7667199 7987038 4.2% Operating Expenditures 85,135 80,868 221,323 221,323 1947773 (12.0)% Capital Outlay Expenditures 67551 - 3,000 3,000 - (100.0)% Total Budget 7559118 7919049 990,522 9909522 9929811 0.2% FY 2024 FY 2025 FY 2026 FY 2026 FY 2027 FY 2027 Appropriations by Department Actual Actual Adopted Amended Proposed Change Medical Examiner 7557118 791,049 990,522 990,522 992,811 -% Total Budget 755118 7919049 990,522 990,522 9929811 -% FY 2024 FY 2025 FY 2026 FY 2026 FY 2027 FY 2027 Revenue Sources Actual Actual Adopted Amended Proposed Change General Fund 755,118 7917049 9907522 9907522 992,811 0.2% Total Revenue 7553118 791,049 990,522 9903522 9923811 0.2% FY 2024 FY 2025 FY 2026 FY 2027 FY 2027 Position Summary by Department Actual Actual Adopted Proposed Variance Medical Examiner 2.00 2.00 2.00 2.00 - Total Full-Time FTE 2.00 2.00 2.00 2.00 - Total FTE 2.00 2.00 2.00 2.00 - Fiscal Year 2027 Medical Examiner 230 Monroe County Board of County Commissioners Fiscal Year 2027 Proposed Fiscal Plan Medical Examiner Medical Examiner Description and Services Provided Provide Medical Examiner services to District 16,Monroe County. Major Variances The adopted Medical Examiner Budget for the fiscal year 2026-2027 is$992,811 FY 2024 FY 2025 FY 2026 FY 2026 FY 2027 FY 2027 Budgetary Cost Summary Actual Actual Adopted Amended Proposed Change Personnel Expenditures 6637432 7107181 7665199 7667199 7987038 4.2% Operating Expenditures 85,135 80,868 221,323 221,323 194,773 (12.0)% Capital Outlay Expenditures 67551 - 3,000 37000 - (100.0)% Total Budget 755,118 791,049 990,522 990,522 992,811 0.2% FY 2024 FY 2025 FY 2026 FY 2026 FY 2027 FY 2027 Revenue Sources Actual Actual Adopted Amended Proposed Change General Fund 7557118 7917049 9907522 9907522 9927811 0.2% Total Revenue 755,118 791,049 990,522 990,522 992,811 0.2% FY 2024 FY 2025 FY 2026 FY 2027 FY 2027 Position Summary Actual Actual Adopted Proposed Variance Administrative Support - - - 1.00 1.00 Service- Maintenance 2.00 2.00 2.00 - (2.00) Professionals - - - 1.00 1.00 Total Full-Time FTE 2.00 2.00 2.00 2.00 - Total FTE 2.00 2.00 2.00 2.00 - Fiscal Year 2027 Medical Examiner 231 FY27 Proposed Parks & Recreation ............. r / J ' 232 Monroe County Board of County Commissioners Fiscal Year 2027 Proposed Fiscal Plan Parks & Recreation Parks & Recreation Organizational Chart Total Full-Time Equivalents(FTE)= 9.66 Parks & Recreation Total Full-Time Equivalents(FTE)= 9.66 Fiscal Year 2027 Parks& Recreation 233 Monroe County Board of County Commissioners Fiscal Year 2027 Proposed Fiscal Plan Parks & Recreation Vision The vision of the Department of Recreation, Parks and Beaches is to enrich the lives of residents and guests of the Keys(Monroe County). Mission Statement To provide quality parks,beaches,facilities,amenities and services to meet the recreation needs of the entire Keys Community by utilizing resources of our team,volunteers,and partners.We create opportunities to enjoy life,explore nature,and energize your health. Services Provided The Parks and Beaches Department is dedicated to providing the community with high-quality parks,beaches,facilities,and amenities that support recreation,relaxation,and wellness.Our team,together with volunteers and community partners,works to create vibrant spaces where residents and visitors alike can enjoy life,connect with nature,and enhance their health.Through careful maintenance,thoughtful planning,and community engagement,we ensure that our parks and beaches remain accessible,safe,and welcoming for all members of the Keys community. Strategic Goals GOAL 1: In 2026,Parks and Beaches and Facilities will launch a new online registration and reservation system developed by the Information Technology Department.This system will make it easier for residents and visitors to pay and register for programs and rentals.The software will improve convenience,enhance tracking and reporting capabilities,reduce manual work for staff,and support consistent and efficient revenue collections across parks,facilities,and community centers. By utilizing new technology,we will continue to be more efficient in our operations. PROVIDE THE PROCESS FOR CREATING THE STRATEGIC GOAL: Our department analyzed current registration and rental processes,including manual workflows,staff workload,payment methods,and reporting challenges.We reviewed customer feedback,operational challenges,and revenue collection across parks,facilities,and community centers.We also collaborated with the Information Technology Department to evaluate system capabilities and future needs.This analysis identified opportunities to improve customer experience,increase efficiency,enhance data accuracy,and modernize revenue collection,leading to the development of this strategic goal.This is part of the improvements we recommended in our response to the 2024 audit. STRATEGIES/ACTION PLANS To accomplish this,we will: 1.Implement a comprehensive online registration,reservation,and payment system • Design,configure,and deploy a centralized platform • Integrate secure,modern payment processing with real-time reporting Responsible Parties:Information Technology Department,in collaboration with Parks and Beaches Administration and Facilities Administrative Staff 2.Standardize fees,payment methods,and reporting across all parks,facilities,and community centers Responsible Parties: Parks and Beaches Administration,Facilities Management,and Finance Dep. 3.Automate workflows to improve efficiency and data accuracy • Reduce manual processing for staff • Ensure consistent data entry and reporting standards Responsible Parties:Information Technology Department and Parks and Beaches Administration 4.Provide staff training and internal support • Deliver training on system operations,reporting,and customer service procedures Responsible Parties: Parks and Beaches Senior Coordinator and Director,in coordination with IT Department and software vendors 5.Communicate system updates and changes to the public • Develop and distribute outreach materials,guides,and FAQs to inform residents and visitors Responsible Parties:Parks and Beaches Senior Coordinator Measures: We will know we succeeded by: • Reduced manual processing and paperwork by 50% • Reduced staff administrative workload by25% • Enhanced access to reporting and timely revenue data and reports •Consistent and accurate maintenance of records,with required documentation organized and easily accessible Goal 2: To improve our maintenance program by strengthening planning,scheduling,and tracking of work.This will help ensure issues are addressed more efficiently,extend the lifespan of assets,and support better overall service delivery. Fiscal Year 2027 Parks& Recreation 234 Monroe County Board of County Commissioners Fiscal Year 2027 Proposed Fiscal Plan Parks & Recreation PROVIDE THE PROCESS FOR CREATING THE STRATEGIC GOAL: Our department continuously reviews facility conditions,maintenance needs,and available resources across parks and recreation assets. Community feedback and usage trends were also considered to help us to understand expectations for quality and accessibility.This review identified the need for efficient management and long-term,sustainable maintenance,which led to the development of this strategic goal. STRATEGIES/ACTION PLANS To accomplish this,we will: 1.Implement preventive maintenance and conduct regular inspections to ensure facilities remain safe and high quality. Responsible Parties: Parks Manager,Team Leaders and Maintenance Staff 2.Coordinate and standardize maintenance activities to improve efficiency and consistency across all sites. Responsible Parties: Park Manager,Team Leaders and Maintenance Staff 3.Track maintenance work and facility conditions using Asset Essentials;staff will be trained and expected to use the system to its full potential to better track work orders,progress,accountability,and reporting. Responsible Parties: Park Manager,Team Leaders and Maintenance Staff 4.Apply sustainable maintenance practices and promote team collaboration to extend asset life and address issues promptly. Responsible Parties:Team Leaders and Maintenance Staff 5.Effectively use existing tools,obtain additional resources as needed,and engage contractors to ensure all maintenance and repair tasks are completed promptly. Responsible Parties: Parks Manager,Team Leaders and Maintenance Staff 6.Attend all staff meetings and safety trainings and keep park safety binders updated to acquire and apply essential workplace knowledge. Responsible Parties:Team Leaders and Maintenance Staff Measures: We will know we succeeded by: • Increase completion of scheduled preventive maintenance and inspections across all parks and recreation assets by80% • Improved tracking and timely completion of work orders in Asset Essentials • Reduction in repeat maintenance issues by 75%and improved overall facility condition,which is tracked on Asset Essentials Goal 3: Expand recreation programs in parks and beaches by effectively engaging volunteers and independent contractors. PROVIDE THE PROCESS FOR CREATING THE STRATEGIC GOAL: Our department assessed current recreation programs,staffing capacity,and community demand across parks and beaches.We recognized that volunteers are already helping deliver quality programs while reducing costs and saw opportunities to further expand offerings through structured engagement of volunteers and independent contractors.This review guided the creation of a strategic goal focused on expanding recreation programs for all age groups efficiently and sustainably. STRATEGIES/ACTION PLANS To accomplish this,we will: 1.Assess community needs and interests to develop recreation programs for all age groups. Responsible Parties:Recreation Staff 2.Recruit,train,and manage volunteers and independent contractors to support program delivery. Responsible Parties:Recreation Staff 3.Coordinate schedules,track participation,and ensure all waivers and registration forms are completed while monitoring program effectiveness to maintain quality. Responsible Parties:Recreation Staff 4.Promote programs through outreach to increase community awareness and engagement. Responsible Parties:Recreation Staff 5.Develop an independent contractor policy to deliver recreational services to the community while generating revenue. Responsible Parties:Admin staff and Legal 6.Assist JOY in increasing offerings for senior members throughout the Keys. Responsible Parties:Recreation Staff and Community Center Specialist 7.Potential addition of affordable programs for the community,development of an ordinance to authorize the department to charge fees,and exploration of a bike rental program at select locations. Responsible Parties: Recreation Staff and Community Center Specialist Fiscal Year 2027 Parks& Recreation 235 Monroe County Board of County Commissioners Fiscal Year 2027 Proposed Fiscal Plan Parks & Recreation Measures: We will know we succeeded by: 1.Increased number and variety of recreation programs offered for all age groups,with the goal of adding at least three additional programs available to the community. 2.Volunteer and independent contractor participation supporting program delivery.Add two new programs by volunteers or independent contractors. 3.Complete and accurate tracking of participant registrations and waivers for all programs. 4.Increased overall participation in our activities,programs,and annual events,along with stronger community engagement by20%. Goal 4: Enable positive,long-term use of athletic fields by youth leagues and community organizations through clear, fair,and consistently applied agreements that support access,responsible use,and facility sustainability. PROVIDE THE PROCESS FOR CREATING THE STRATEGIC GOAL: Our department analyzed current patterns of athletic field use and found that frequent requests from youth sports organizations rely on short term or informal arrangements. Recognizing the need to better support consistent use,facility planning,and field sustainability,the department identified the importance of establishing clear,fair,long-term agreements for regular youth sports users. STRATEGIES/ACTION PLANS To accomplish this,we will: 1.Review current athletic field usage,permit history,and recurring requests from youth sports organizations to identify regular users and long- term needs. Responsible Parties:Recreation Staff 2.Update the current Use of Property structure to standardized,clear,and fair long-term use agreement templates that define access,scheduling priorities,maintenance responsibilities,and expectations. Responsible Parties:Recreation Staff in coordination with Budget&Contract Specialist 3.Establish criteria and guidelines for eligibility,duration,and renewal of long-term agreements to ensure access and consistency. Responsible Parties:Recreation Staff 4.Coordinate with the Budget&Contract Specialist to ensure agreements align with County's policies,insurance requirements,and cost recovery standards. Responsible Parties:Budget&Contract Specialist 5.Implement a monitoring and reporting process to track agreement compliance,field condition impacts,and usage outcomes to support ongoing evaluation and adjustments. Responsible Parties:Recreation Staff Measures: We will know we succeeded by: • Developed and maintained long-term athletic field use agreements for four youth sports leagues and one adult league that regularly utilize County facilities and properties • Improved quality of youth sports,enabling more effective field maintenance management with better adherence to field rest times • Ensure leagues have submitted all required documentation,including schedules,and are meeting all necessary standards. • Reduced paperwork and staff time by 50% Fiscal Year 2027 Parks& Recreation 236 Monroe County Board of County Commissioners Fiscal Year 2027 Proposed Fiscal Plan Parks & Recreation FY 2024 FY 2025 FY 2026 FY 2026 FY 2027 FY 2027 Budgetary Cost Summary Actual Actual Adopted Amended Proposed Change Personnel Expenditures 1,961,099 118357105 117241258 17724,258 1,2577563 (27.1)% Operating Expenditures 274717217 215127325 373071135 373077135 35527,689 6.7% Capital Outlay Expenditures 4107639 1067843 2211090 2217090 - (100.0)% Total Budget 4,842,954 414549274 51252,483 512521483 417853252 (8.9)% FY 2024 FY 2025 FY 2026 FY 2026 FY 2027 FY 2027 Appropriations by Department Actual Actual Adopted Amended Proposed Change Parks& Recreation 4,842,954 414547274 5,252,483 5,252,483 41785,252 (9)% Total Budget 41842,954 414549274 5,2521483 51252,483 417859252 (9)% FY 2024 FY 2025 FY 2026 FY 2026 FY 2027 FY 2027 Revenue Sources Actual Actual Adopted Amended Proposed Change General Fund 941242 130,653 1641659 164,659 7473461 353.9% Governmental Fund Type Grants 250,989 - - - - -% Unincorporated Svc District- Parks& 4,491,010 4,308,373 5,050,041 51050,041 4,000,008 (20.8)% Recreation Miscellaneous Special Revenue Fund 2,045 8,479 26,300 26,300 26,300 -% Environmental Restoration Fund 4,668 6,769 111483 111483 117483 -% Total Revenue 43842,954 454543274 51252,483 5,252,483 4,785,252 (8.9)% FY 2024 FY 2025 FY 2026 FY 2027 FY 2027 Position Summary by Department Actual Actual Adopted Proposed Variance Parks&Recreation 16.78 16.78 15.78 9.66 (6.13) Total Full-Time FTE 16.78 16.78 15.78 9.66 (6.13) Total FTE 16.78 16.78 15.78 9.66 (6.13) Fiscal Year 2027 Parks& Recreation 237 Monroe County Board of County Commissioners Fiscal Year 2027 Proposed Fiscal Plan Parks & Recreation Parks & Recreation Mission Statement To provide quality parks,beaches,facilities,amenities and services to meet the recreation needs of the entire Keys Community by utilizing resources of our team,volunteers,and partners.We create opportunities to enjoy life,explore nature,and energize your health. Description and Services Provided The Parks and Beaches Department is dedicated to providing the community with high-quality parks,beaches,facilities,and amenities that support recreation,relaxation,and wellness.Our team,together with volunteers and community partners,works to create vibrant spaces where residents and visitors alike can enjoy life,connect with nature,and enhance their health.Through careful maintenance,thoughtful planning,and community engagement,we ensure that our parks and beaches remain accessible,safe,and welcoming for all members of the Keys community. FY 2024 FY 2025 FY 2026 FY 2026 FY 2027 FY 2027 Budgetary Cost Summary Actual Actual Adopted Amended Proposed Change Personnel Expenditures 1,961,099 1,835,105 157245258 197245258 11257,563 (27.1)% Operating Expenditures 274717217 215127325 373077135 373077135 315277689 6.7% Capital Outlay Expenditures 410,639 106,843 221,090 221,090 - (100.0)% Total Budget 4,842,954 4,454,274 5,252,483 592523483 41785,252 (8.9)% FY 2024 FY 2025 FY 2026 FY 2026 FY 2027 FY 2027 Revenue Sources Actual Actual Adopted Amended Proposed Change General Fund 945242 130,653 1645659 1645659 7477461 353.9% Governmental Fund Type Grants 250,989 - - - - -% Unincorporated Svc District- Parks& 474917010 413087373 510501041 570507041 410007008 (20.8)% Recreation Miscellaneous Special Revenue Fund 2,045 8,479 26,300 26,300 26,300 -% Environmental Restoration Fund 4,668 6,769 11,483 11,483 11,483 -% Total Revenue 4,842,954 41454,274 5,2521483 5,252,483 41785,252 (8.9)% FY 2024 FY 2025 FY 2026 FY 2027 FY 2027 Position Summary Actual Actual Adopted Proposed Variance Administrative Support 7.00 8.00 7.50 5.25 (2.25) Officials&Administrators - - 2.00 - (2.00) Service- Maintenance 1.00 1.00 1.50 0.95 (0.55) Skilled Craft Workers 7.78 6.78 4.78 1.23 (3.55) Service Maintenance - - - 0.23 0.23 Professionals 1.00 1.00 - 2.00 2.00 Total Full-Time FTE 16.78 16.78 15.78 9.66 (6.13) Total FTE 16.78 16.78 15.78 9.66 (6.13) Fiscal Year 2027 Parks& Recreation 238 FY27 Proposed Tourist Development ounce "j, r / J ' 239 FY 2027 TDC/VFK L'Ine Item Budget Memorandum ® June 25, 2026 Monroe County Board of County Commissioners Kara Franker, President& CEO FY 2027 TDC/VFK Line Item Budget Memo Overview Visit Florida Keys and the TDC's FY 2027 budget reflects two equally important commitments: investing in the destination marketing that drives visitor demand and generates the tourism development tax revenue Monroe County depends on, and reinvesting those visitor dollars into spaces and programs that make the Florida Keys a great place to live, work, and visit. Tourism works for the Keys. Visitors pay, and residents benefit. Every dollar of advertising investment generates the visitor spending that funds the community investments outlined in this document. FY 2027 advances both sides of that equation with balance, purpose, and accountability, in accordance with the Florida Statutes and Monroe County Ordinances. FY 2027 Budget at a Glance The following table summarizes projected allocations across major funding categories. More specific details are attached for reference. d Advertising, Events, Unexpended Agreements, Promotions & $6673847833 Operations Emergency/Contingency Reserves $1270007000 Capital Projects (New+ District Funds) $1875167480 Special Public Facilities (Community Reinvestment) $977327655 Marathon International Airport Investment $173005000 Cultural, Fishing & Dive and Ecotourism Committee $475007000 Florida Keys Council of the Arts $1877800 Government Full Cost Allocation $3097273 240 Destination Advertising and Promotion Tourism development tax revenue exists first and foremost to promote Monroe County as a world-class travel destination. Destination advertising and promotion is the engine that drives overnight visitation, fills hotel rooms, supports local businesses, and generates the bed-tax revenue that funds every other investment in this document. FY 2027 advertising and promotion resources support integrated paid media, digital marketing, earned media, cooperative marketing programs, and events promotion designed to drive overnight visitation and bed-tax revenue across all five districts. Emergency reserve allocations include an additional $5,400,000 in Advertising and Promotion (Fund 116) and $1,081,783 in Events Promotion (Fund 115)to ensure VFK can respond rapidly to economic disruptions or natural disasters that require accelerated marketing investment. Projected Revenue Based on national hotel industry forecasts and current pace models, FY 2027 Tourist Development Tax (TDT) collections are projected to align with FY 2025 performance at approximately$61 million. After applying the statutory non-collection allowance, operational bed tax revenue is estimated at$57,949,998. Combined with the projected fund balance forward of$54,981,043, the total projected FY 2027 budget is $1127931,041. Projected FY 2027 Four Penny Revenue $61,0001000 Less 5% Non-Collection Allowance (F.S. 129.01) ($31050)002) Total FY 2027 Bed Tax Revenue $57,94%998 Fund Balance Forward Emergency/Contingency Fund $11,4001000 Unappropriated / Expense Variance Fund Balance* $307090,108 Unexpended Capital Resources $344,477 Unexpended Event Resources $217,376 Outstanding FY26 Capital Agreements $1274071889 Outstanding FY26 Event Agreements $521,193 Total Estimated Fund Balance Forward $54,981,043 *The Unappropriated/Expense Variance Fund Balance represents accumulated operational surplus from prior fiscal years. These funds are carried forward and available for appropriation in FY 2027 based on board-approved priorities. 241 Emergency Disaster Funds In accordance with TDC policy approved in April 2023, up to $12,000,000 may be allocated for emergency contingency reserves. These funds are intended to support advertising initiatives and capital projects in response to economic disruptions, natural disasters, or other emergency events that impact tourism in the Florida Keys. Beginning in FY 2024, the emergency reserve fund must maintain a minimum balance of$4 million and a maximum balance of$12 million. If reserves fall below the minimum threshold, a replenishment strategy will be included in the following fiscal year's budget. Events Promotion (Fund 115 --TDC/BOCC approval) $170811783 Advertising & Promotion (Fund 116--TDC/BOCC approval) $574007000 Administration (Fund 116--TDC/BOCC approval) $1,4257000 Capital Economic Disaster Fund (District Funds-- DAC approval) $27730,900 Promotional Advertising (District Funds-- DAC approval) $173627317 Total Emergency/Contingency Reserves $12,000,000 $18.5 Million 'in Destination Infrastructure Investment FY 2027 brings a substantial capital investment in the infrastructure that sustains the Florida Keys as a world-class destination. These resources fund improvements to parks, public facilities, natural resources, and community assets across all five districts, strengthening the destination for visitors and residents alike. New Capital Project Resources FY27 $1272001000 Additional Capital for FY27 from District Unappropriated $579727003 Fund Balance Unexpended FY26 Capital Resources $3443477 Total Capital Resources Available FY27 $18,516,480 $9.7 Million Reinvested in Monroe County Communities The TDC budget is to be formulated in accordance with the Monroe County Tourism Development Plan as set forth in Sec. 23-200, Monroe County Code. In accordance with TDC policy approved in May 2024, VFK recommends allocating funds from the prior year's unappropriated fund balance toward special public facilities projects that enhance Monroe County parks and public spaces. Taken together, FY 2027 special public facilities investments total $9,732,655 across all five districts. These investments support initiatives that elevate the visitor experience while enriching the daily lives of local residents, ensuring Monroe County's parks and public assets remain vibrant, accessible, and sustainable for all. Example: The FY 25 unappropriated fund balance amount agreed upon will be placed in the FY 27 Special Public Facility Projects line item. Special public facility project funds shall remain in the fund/account for that purpose unless the District Advisory Committee (DAC) and TDC make a special request to the BOCC to move those funds into other line items within the DAC budget where the tourist development tax was collected. These projects will 242 require TDC and BOCC approval but will not be processed through the capital application process. DACs will be given an opportunity to add additional funding to this cost center during their budget meetings from their Capital Resource line item, and again in October 2026 after allocating capital project funding if funds remain. FY 2027 special public facilities investments by district: • Fund 117 -- District I: City of Key West's Mallory Square Improvements --$4,620,000. Mallory Square is the most iconic public gathering space in the Florida Keys and the symbolic heart of Key West's visitor experience. This investment will enhance the waterfront plaza that welcomes visitors from around the world while serving as a daily public asset for Key West residents. • Fund 118 -- District II: Recreation Area and Public Facility Improvements --$1,000,000. This investment supports upgrades and enhancements to public recreation areas throughout the Lower Keys, including, but not limited to, parks, beaches, and related public facilities. Funding will improve recreational amenities, expand public access, and enhance the quality of community/public spaces for residents and visitors, helping to strengthen outdoor recreation opportunities and the overall visitor experience in the Florida Keys. • Fund 119 -- District III: Monroe County Old 7 Mile Bridge Maintenance --$562,655. The Old Seven Mile Bridge is one of Florida's most distinctive heritage landmarks and a beloved recreational trail connecting Knights Key to Pigeon Key. This funding preserves a signature piece of Keys infrastructure for residents and visitors alike. • Fund 119 -- District III: Marathon Airport Access Control System --$800,000. This infrastructure investment prepares Marathon International Airport for the commercial air service expansion that will bring new visitors to the Middle Keys. A modern access control system is a prerequisite for FAA compliance and commercial airline operations. (See Marathon International Airport section below.) • Fund 120 -- District IV: Village of Islamorada's Founders Park Expansion --$750,000. Founders Park is a premier community and recreation facility in the Upper Keys, serving residents and visitors with waterfront access, boat ramp access, and sports facilities. This expansion investment directly benefits the quality of life of Islamorada-area residents while enhancing the destination experience. • Fund 121 -- District V: Renovation of John Pennekamp Coral Reef State Park--$2,000,000. John Pennekamp Coral Reef State Park was the first undersea park established in the United States and remains one of the most visited and ecologically significant natural attractions in Florida. This investment, in partnership with the State of Florida's $50 million investment, supports the park's ongoing restoration and long-term sustainability as a world-class conservation and visitor destination. Marathon International Airport Expanding Air Access to the Florida Keys FY 2027 includes a combined $1,300,000 investment in the commercial air service future of Marathon International Airport(MTH), drawn from two complementary funding sources. Together, these allocations represent one of the most strategically significant economic development investments in the FY 2027 budget. Fund 116-- Commercial Airline Promotion Initiative $5001000 (TDC/BOCC approval) Fund 119-- District III: Airport Access Control System $800,000 (DAC approval) Total FY 2027 Airport Investment $13300,000 The Fund 116 allocation supports the federal Small Community Air Service Development Program, administered by the U.S. Department of Transportation, which requires communities to demonstrate broad local investment and matching funds to attract commercial airline routes. The Fund 119 allocation funds the airport access control system infrastructure required for FAA compliance and commercial airline 243 operations, making MTH operationally ready to receive the commercial service the promotion initiative is designed to attract. These two investments are designed to work in tandem. What commercial air service means for the Florida Keys Even one daily regional flight to Marathon could generate more than 20,400 annual hotel room nights for the Middle Keys visitor economy. Air travelers spend roughly$530 per person per day in the Marathon area, with more than 60% of that spending going directly to lodging. Unlike drive-market visitors, air travelers typically book multi-night hotel stays, generating higher per-visit economic impact for Keys businesses. Due to Marathon's central location in the island chain, increased air- driven visitation would benefit businesses and lodging properties throughout the Florida Keys. Potential airline routes and carriers under consideration include Washington D.C., Atlanta, and Miami. A single daily regional flight using aircraft such as the Embraer 175 (76 seats) could generate up to 25,500 annual seats and $28 to $35 million in visitor spending, with $15 to $19 million in lodging revenue. The current economic impact of Marathon International Airport is $235 million annually, supporting 1,713 jobs and $80.2 million in payroll (Source: 2021 Florida Department of Transportation Economic Impact Study). Commercial air service would significantly expand that contribution. Communities that demonstrate broad local investment, tourism industry partnerships, and matching funds show airlines there is local demand and destination support, strengthening the likelihood of successful route launches. VFK's FY 2027 airport investment positions Monroe County as a credible and committed partner in attracting commercial service to Marathon. Cultural, Fishing, and Dive-Ecotourism Committees The Florida Keys' identity as a destination is inseparable from its culture, its waters, and its natural environment. FY 2027 recommended committee allocations reflect VFK's commitment to the programs that sustain these defining assets. Cultural Umbrella (Fund 115) $15500,000 Fishing Advisory Committee (Fund 115) $1,500,000 Dive-Ecotourism Committee (Fund 115) $115001000 Total Committee Allocations $4,5009000 The Cultural Umbrella allocation of$1,500,000 supports arts, heritage, and cultural programming across Monroe County, ensuring that the authentic character and creative community of the Florida Keys remain vibrant for both residents and visitors. This includes a contribution through the Florida Keys Council of the Arts: Fund 115-- Florida Keys Council of the Arts Agreement $871800 Fund 115-- Existing VFK Direct Arts Agreement $100,000 Total VFK Arts Investment FY 2027 $1879800 VFK's combined arts investment of$187,800 makes Visit Florida Keys one of the most significant funders of arts and cultural programming in Monroe County. The Florida Keys Council of the Arts serves as a distribution mechanism for this funding, directing support to local artists and cultural organizations throughout the island chain. 244 Staff Merit and Cost of Living Adjustments It is recommended that 2.7% of staff salaries be allocated for Cost of Living Adjustments (COLA), with up to 4% available for merit increases funded through Administrative Services and departmental staff line items. Government Full Cost Allocation Transfer The TDC projects $309,273 for Monroe County's annual indirect cost allocation. This allocation reflects shared administrative services provided by Monroe County including Finance, County Administration, the County Attorney's Office, Purchasing, OMB, Technical Services, Public Works, and the Board of County Commissioners. Per Florida Statute 192.01, up to 3% of bed tax revenues may also be used to offset costs associated with tax collection and administration by the Monroe County Tax Collector. Budget Amendments The FY 2027 budget will maintain flexibility for operational adjustments throughout the fiscal year. Any proposed budget amendments will require approval from both the TDC and the Monroe County Board of County Commissioners. All financial figures are subject to adjustment pending Board of County Commissioner approval. 245 SUMMAIIY OF��� GEM,,,�,,�,,,RIC AND ')ISTFUCT 3UDGETS Generic Illl:::"::"::,'uimeurge incyI Caintingaincy 111..3 1B 111)AC Aiminudl Unappropriated/ 111:..:111:..:�IF 11I)AC IIll�3IlBllll:::::!'Countmracts/ lll:::::! lire ds Illln)AC 111:Y 26 111:::::Y 2027 III llI:::l lit ojected 111 ess 5% IllfllllliNjpeinse III°°° Illfllllliveint noun imitirnling pirainiotiaindl Capitdll rotdi 111311:1111:::::!� lllI otdi Budget IlReveinue IlReveinue IllResources ll� Variance aind lll:::"::":�'cainainmic llResOUirces Capitdll lll�)isasteir lll:::::!txinds AWAIlll:Zllll:,,:,,:,i;II Its IBUII')Giii:11:11:11:1"r 115 $9,927,750 ($496,388) $2,500,000 $210,000 $268,113 $1,081,783 $4,059,896 $13,491,258 116 $20,572,250 ($1,028,613) $5,800,000 $0 $1,525,200 $6,225,000 $13,550,200 $33,093,837 $30,500,000 (V1,525,001) $8,300,000 $2,10,000 $1,11793,313 $7,306,783 $17,610,096 $46,585,095 i5iis rii7ic r Ts DAC 1 117 $14,280,100 ($714,005) $10,218,256 1,397 $7,981,140 $1,160,900 $234,962 $19,596,655 $33,162,750 DAC 11 118 $2,610,800 ($130,540) $2,061,991 0 $15,000 $270,000 $5,040 $2,352,031 $4,832,291 DAC 111 119 $5,526,600 ($276,330) $3,074,890 2,457 $2,847,829 $865,886 $61,000 $6,852,062 $12,102,332 DAC IV 120 $3,248,250 ($162,413) $1,898,856 3,522 $727,000 $687,039 $43,475 $3,359,892 $6,445,729 DAC V 121 $4,834,250 ($241,713) $3,010,915 0 $1,090,000 $1,109,392 $0 $5,210,307 $91802,844 $30,500,000 ($1,525,001) $20,264,908 7,376 $12,660,969 $4,093,217 $344)477 $37,370,947 $66,345,946 rotdi 1 $61,000,0001 ($3,050,002)1 $28,564,908 21 7,376 $14,454,2821. $11 A00,000 1 $344,4771 $54,981,0431 $112,931,0411 246 mIC WO ME Sl SIY G 1111111114 �illillilillilliiiillllIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIII IIIIIIIIIIIIIIIIIII iiiiiiiiiiiiiiiiii iiiiiiiiiiiiiiiiii iiiiiiiiiiiiiiiiii �illillilillilliiiillllIIIIIIIIIIIIIIIIIIIIII1111111111111I �iiiiiiiiiiiiiiiii iiiiiiiiiiiiiiiii 3iiiiiiiiiiiiiiiiiiiiiilillII ,w iiiiiiiiiiiiiiiiiiiiiillillillillillillilliillillillillillillill) G illillillillillllllllIIIIIIIIIIIIIIIIIIIIIIillillillilliill� iiiiiiiiiiiiiiiiii (Event related items;Administration; Brand Awareness; Sales; Partnerships;Technology; Film; Research) 247 IFY27T1DCTW0 IPIEINNY GIEINIEIRIIO BUIDGIE'T"(Fund 1.115)EVENT IRIEILA'T"IEID II'TIEIMS/IPIR01100710I4 IFY 2027 REVENUE 9,927,750 5%RESERVE STATE STATUTE 129.01 (496,388) 9,431,362 FUND BALANCE FORWARD UNAPPROPRIATED REVENUE/EXPENSE VARIANCE 2,500,000 FUND BALANCE FORWARD-Contracted Commitments 268,113 EVENT RESOURCES 210,000 FUND BALANCE FORWARD-EMERGENCY CONTINGENCY 1,081,783 UDGL"T'TO BE AL.L_ODCATE'LD 13,491,258 EVENTS(35%): 75035•EVENT RESOURCES(contingency) 545,041 75035-EVENT RELATED SALARIES 350,000 86529•COUNTY COST ALLOCATION 72,713 75036•FINANCE SALARY&RELATED COSTS(Clerks Office) 36,130 75037•FILM COMMISSION OFFICE(including Salary/benefits Chad) 425,000 75038•PUBLIC RELATIONS AGENCY FEES-turner Advertising 394,560 75038-PUBLIC RELATIONS EXPENSES 1,135,440 >.Z 75466-PUBLIC RELATIONS STAFF(Salary/benefits/expenses) 720,000 ZLU > 75039•RESEARCH(including salary/benefits/expenses) 729,675 LU 0-Ls 75011 CULTURAL UMBRELLA 1,500,000 :0' 75022•FISHING ADVISORY 1,500,000 75033•DIVE/ECOTOURISM COMMITTEE 1,500,000 LU 75040-FLORIDA KEYS COUNCIL OF THE ARTS 100,000 75040-FLORIDA KEYS COUNCIL OF THE ARTS COUNTY COMMITMENT 87,800 CULTURAL EVENTS BBF 84,696 FISHING EVENTS BIE3IF 4.7,000 '75045-•AIMIEIRIICA 250 IEVIENTS BIBIF 210,000 75361•DAC I SPECIAL PROJECTS(EVENTS) 0 'Tour De Keys-FY 261Destination Event 26,167 JUST A IFIEW FRIENDS IKIEY WIES'T 26'T uirnikey Event 35,2533 2027 NYE ANNUAL DROPPING OF THE CONCH SHELL FY 27 28,000 2027 TENNESSEE WILLIAMS KEY WEST FESTIVAL FY 27 12,000 21ST ANNUAL FLORIDA KEYS SEAFOOD FESTIVAL FY 27 28,003 29TH ANNUAL KEY WEST LOBSTERFEST FY 27 32,000 29TH KEY WEST HALF MARATHON&RUNFEST FY 27 81,250 45TH CONCH REPUBLIC INDEPENDENCE CELEBRATION FY 27 66,875 93RD ANNUAL KEY WEST END OF PROHIBITION CELEBRATION PRE PROMOTION 2026 FY 27 13,500 A KEY WEST TRIATHLON FY 27 23,000 A SOUTHERNMOST HALF MARATHON,10K,&SK FY 27 23,375 ANNUAL DAGGER DIVE AND TRUMAN LITTLE WHITE HOUSE COMMUNITY EVENT FY 27 13,625 CFK SWIM AROUND KEY WEST&SWIM MEETS FY 27 10,000 FLORIDA KEYS DIAMOND INVITATIONAL PRE-PROMOTION FY 27 45,625 HEMINGWAY SUNSET RUN&BEER MILE FY 27 21,125 LCARE TRASH DERBY FY 27 15,250 KELLY MCGILLIS CLASSIC FY 27 27,125 KEY LIME FESTIVAL FY 27 84,375 KEY WEST FILM FESTIVAL FY 27 33,750 KEY WEST HOLIDAY FEST FY 27 70,833 KEY WEST INTERNATIONAL DANCE CO 2026-27 SEASON FY 27 71,875 KEY WEST LITERARY SEMINAR FY 27 78,125 KEY WEST PADDLE CLASSIC 2027"30TH ANNIVERSARY"FY 27 15,250 KEY WEST RUM FEST FY 27 21,250 KEY WEST SONGWRITERS FESTIVAL FY 27 178,125 MANGO FESTIVAL KEY WEST FY 27 18,625 NEW YEAR'S EVE SHOE DROP FY 27 66,875 NUTCRACKER KEY WEST FY 27 21,125 POLE VAULT IN PARADISE 2027 FY 27 10,000 PRESIDENTIAL DESCENDANTS WEEKEND FORUM FY 27 18,429 RACE TO KEY WEST/BONE ISLAND REGATTA FY 27 12,625 RUDOLPH RED NOSE RUN FY 27 10,000 SOUTHERNMOST TURKEY TROT SK&1 MILE ROOSTER ROMP FY 27 15,250 TENNESSEE WILLIAMS THEATRE PRESENTS FY 27 77,500 THE HEMINGWAY LOOK-ALIKE CONTEST FESTIVAL FY 27 56,250 THE SOUTHERNMOST REGATTA FY 27 71,250 TOUR DE KEYS FY 27 10,000 ZOMBIE BIKE RIDE FY 27 71,875 KEY WEST WRITERS CONFERENCE FY 27 10,000 75362•DAC 11 SPECIAL PROJECTS(EVENTS) 0 2027 NYE Annual Dropping of the Conch Shell 1,120 29th KEY WEST HALF MARATHON&RUNFEST 25,000 Just a Few Friends Key West 20,000 Key West International Dance Co 2026-27 Season 25,000 Key West Songwriters Festival 25,000 Key West Writers Conference 25,000 Mango Festival Key West 25,000 Mile 0 Fest Key West 20,000 Tennessee Williams Theatre Presents 20,000 The Hemingway Look-Alike Contest Festival 20,000 Florida Keys Diamond Invitational 25,000 75363•DAC III SPECIAL PROJECTS(EVENTS) 114,240 GRASSY IKIEY PADDLE 26 Destination Event 10,000 20TH ANNIVERSARY SOMBRERO BEACH RUN FY27 10,000 29TH KEY WEST HALF MARATHON&RUNFEST FY 27 20,000 BIG GREEN EGG CHALLENGE 2027 FY27 5,000 DOWNWINDAPALOOZA2026 FY27 40,000 U) FANTASY FEST FY 27 30,000 Z LU FLORIDA KEYS CELTIC FESTIVAL FY 27 50,000 IUI.0 LU FLORIDA KEYS DIAMOND INVITATIONAL FY27 10,000 0-U GRASSY KEY PADDLE BATTLE 2027 FY27 10,000 ' Lu I.CARE TRASH DERBY FY 27 20,000 I�LU ISLAND BOATSHOW FY27 50,000 4;1 RENEWING OUR REEFS:FLORIDA KEYS EXPERIENCE WEEKEND FY27 10,000 SHRED WHITE AND BREW 2027 FY27 10,000 THE ORIGINAL MARATHON SEAFOOD FESTIVAL FY27 50,000 THIRDANNUAL PIGEON KEY HOLIDAY SPECTACULAR FY 27 50,000 TOUR DE KEYS FY 27 10,000 75364•DAC IV SPECIAL PROJECTS(EVENTS) 22,550 SWIM FOR ALLIGATOR LIGHTHOUSE 26 Tumrnkey Event 65,000 2026 OLD HIGHWAY RUN FY 27 15,000 2026 OLD HIGHWAY RUN FY 27 10,000 35TH ANNUAL KEYS ISLAND FEST FY 27 20,000 ART UNDER THE OAKS FY 27 10,000 FANTASY FEST FY 27 10,000 GIGANTIC NAUTICAL MARKET FY 27 25,000 1.CARE TRASH DERBY FY 27 30,000 SWIM FOR ALLIGATOR LIGHTHOUSE FY 27 40,000 UM SPORTS HALL OF FAME FAN FEST FY 27 40,000 75365•DAC V SPECIAL PROJECTS(EVENTS) 127,950 2ND ANNUAL SALTY SOIREE 15,000 CELEBRATING FREEDOM PARADE,PICNIC&FIREWORKS 40,000 FANTASY FEST 10,000 FLORIDA KEYS LIONFISH DERBY AND ART FESTIVAL 30,000 GIGANTIC NAUTICAL MARKET 25,000 1.CARE TRASH DERBY 30,000 KEY LARGO BRIDGE RUN 40,000 KEY LARGO TRIATHLON 25,000 REEF FEST 10,000 SWIM FOR ALLIGATOR LIGHTHOUSE 25,000 TASTE THE KEYS PRE-PROMOTION 40,000 TOUR DE KEYS 10,000 75O90 Emergency Contingency Reserves 1,081,78:3 TWO PENNY GENERIC EVENTS: 13,491,253 FY 2027 Summary 248 6/9/2026 REVENUE 2,135,000 5%RESERVE STATE STATUTE 129.01 (106,750) 2,028,250 FUND BALANCE FORWARD UNAPPROPRIATED REV/EXPENSE VARIANCE 1,000,000 CONTRACTS/ROLLOVER 840,200 FUND BALANCE FORWARD-EMERGENCY CONTINGENCY 825,000 BUDGETTO BE ALLOCATED 4,693,450 ADMINISTRATIVE l % 76007•ADMINISTRATIVE RESOURCES(Contingency) 14,122 76008•ADMINISTRATIVE SERVICES(Salaries&related expenses) 1,000,000 76007 BACKGROUND CHECKS 5,000 76007•LEGAL SALARIES&BENEFITS(Christine Limber 50%) 222,305 76007•PROFESSIONAL SERVICES(outside consultants) 150,000 76007•PROFESSIONAL LEGAL SERVICES 200,000 Lu 76007 LOBBYIST 84,000 76007•ADVERTISING 25,000 76007•BOARD/ADMINISTRATIVE TRAVEL 50,000 76007-OFFICE LEASE/UTILITIES/PHONE/POSTAGE/XEROXMIATER COOLER 350,000 76007•COMMUNICATIONS(2x remote staff payment of internet services/hot spot/video communications) 5,056 CL 76007•DUES&SUBSCRIPTIONS 20,000 76080•FINANCE STAFF SALARY AND RELATED COSTS 7,770 76007-OFFICE SUPPLIES 30,000 Lu 76007•VIS SOFTWARE(new software licences for staff computers) 15,000 Lu 76007 SOFTWARE/HARDWARE EQUIPMENT ORDERED THROUGH COUNT IT 30,000 76007•JANITORIAL SERVICES 25,000 76007•CAPITAL EXPENDITURES/OPERATING SUPPLIES 40,000 76007- IEI III /I III 'TIEI I IF(Key est and IlsllamoradaOffices) 840,200 76007-STAFF TRAINING-EDUCATION 105,000 86530 COUNTY COST ALLOCATION 39,997 76007 OPERATING SUPPLIES 10,000 76090•EMERGENCY CONTINGENCY RESERVES(was$825,000 in FY 26 added$600,000 for FY 27) 1,425,000 TWO PENNY GENERIC ® 496934450 FY 2027 Summary 249 6/9/2026 IFuind 116 AdveirtIlsIli Iloin/Sa�ies REVENUE 18,437,250 5%RESERVE STATE STATUTE 129.01 (921,863) 17,515,387 FUND BALANCE FORWARD UNAPPROPRIATED REV/EXPENSE VARIANCE 4,800,000 Commitments/Resources BBF 685,000 FUND BALANCE FORWARD-EMERGENCY CONTINGENCY 5,400,000 BUDGETTO BIE ALLOCATED28,400,387 ADVERTISING&PROMOTION(BRAND AWARENESS) % 76064•CONTINGENCY(RESOURCES) 0 86530•COUNTY COST ALLOCATION 74,281 76065•ADVERTISING RESOURCES 9,420,276 76065•ADVERTISING PROJECT FEES 1,518,120 76065•SOCIAL MEDIA FEES(Webcams and social media fees) 281,100 76065•ADVERTISING-PRODUCTION(Advertising and Social Media) 500,000 76065 PROMOTIONAL ACTIVITIES 900,000 00 76065 MARKETING RESOURCES/CONTINGENCY 200,000 76065 TRAVEL 3,000 76065 CONFERENCES 75,000 CL 76667-•ADVERTISING-Staff Salaries&Benefits 1,650,000 76066•SALES&MARKETING EXPENSES 1,591,510 76081•SALES&MARKETING STAFF(Salaries&Benefits) 1,400,000 76079•EUROPEAN SALES AGENCIES 1,100,000 76078•TECHNOLOGYMIEBSITE RELATED EXPENSES 875,000 Lu 76674*TECHNOLOGY STAFFING RELATED EXPENSES(Salaries&Benefits) 600,000 76668•FINANCE SALARY&RELATED COSTS(Clerks Office) 67,100 76669-VISIT FL/ORIDA/DESTINATION FLORIDA/us TRAVEUDESTINATION INTERNATIONAL 400,000 76670-ADVERTISING/SALES CONSULTANT SERVICES 100,000 Lu zz 76671-PARTNERSHIP ACTIVATION&COMMUNITY ENGAGEMENT 300,000 Lu 76673-PARTNERSHIP ACTIVATION&COMMUNITY ENGAGEMENT STAFFING&RELATED EXPENSES 700,000 76672-FILM INCENTIVE PILOT PROGRAM(FY 26 was$200,000/rolled$140,00 and added additional$60,000 FY: 200,000 76065 MARATHON AIRPORT PROMOTION 500,000 '76065 DESTINATION RIFI IIDIII G 545,000 76090•EMERGENCY CONTINGENCY RESERVES 5,400,000 ,' 87 FY 2027 Summary 250 6/9/2026 1111111111111111111111) 1111111111111111111 S 111111111111111111 1111111111111111111, 1111111111111111111 C 111111111111111111 111111111111111111 WO 1111111111111111S1 1111111111111111S1 Y 131111111111111111111111111111 G �illillilillilliiiillllIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIII� 111111111111111111 S District I Encompasses the city limits of Key West District II From the city limits of Key West to the west end of the Seven Mile Bridge District III From the west end of the Seven Mile Bridge to the Long Key Bridge District IV Between the Long Key Bridge and mile marker 90.939 District V from mile marker 90.940 to the Dade/Monroe County line and any mainland portions of Monroe County 251 FY 27 DISTRICT I TWO PENNY PROPOSED BUDGET - FUND 117 TWO PENNY IFY 2027 REVENUE 14,2809100 5%RESERVE STATE STATUTE 129.01 (714,005) 13,566,095 FUND BALANCE FORWARD UNAPPROPRIATED REVENUE/EXPENSE VARIANCE 10,218,256 FUND BALANCE FORWARD-Commitments(EVENTS/CAPITAL) 7,981,140 FUND BALANCE FORWARD-SPECIAL BEACH FUND 113,962 EVENT RESOURCES BROUGHT FORWARD 1,397 CAPITAL RESOURCES BROUGHT FORWARD 121,000 FUND BALANCE FORWARD-PROMOTIONAL RESOURCES 500,000 FUND BALANCE FORWARD-CAPITAL ECONOMIC DISASTER 660,900 F-33,162, ADM INIS"I"RAl"IlIVE 77003 ADMINISTRATIVE SERVICES 190,011 86531-COUNTY COST ALLOCATION 54,392 FINANCE SALARY&RELATED COSTS 58,000 77003-OFFICE LEASE/UTILITIES/PHONE/POSTAGE/XEROX/WATER COOLER 126,000 77003-ADMINISTRATIVE RESOURCES 0 428,403 >. ADVERTISING 77010-VISITOR INFORMATION SERVICES 403,018 77012-GAY&LESBIAN VIS 57,882 UJ 77020- DAC I AD CAMPAIGN: 7,783,301 77020-DAC I WEBCAMS 21,655 77020,- IAC II PROMOTIONAL IRIFSOUIRCIFS 500,000 TOTAL PROMOTIONAL/VIS 8,765,856 10 CAPITAL/MAINTENANCE/SPECIAL 77042-CAPITAL PROJECT RESOURCES 7,791,296 77044- SMA I HERS&RE6 I/HIGGS BEAGHES CLEAN/MAINTENANCE-CITY OF KEY WEST(to 9/30/29 IFY26::::::: 900,000,IFY 2 T::::: 1,640,000,IIFY 28::::::: 1"705,000,IIFY 29::::::: 111775,000)*City KW took over Higgs Beach in FY 27 1,640,000 '7'7035,m IRIEYINOILIDS STREET IPIlIEIR I IEIPAIII (Ciity) 259,448 77039WIE T IMAIRTEILILO AIIIR/IEILIEC'TIRIIC(Ciity fy 25,T0 IFY 27) 250,000 770 5WIE T IMAIRTEILILO A111RIELIECTR11C OIPIPILIII I IEI'T IL(Ciity fy 25,-IFY27) 1259000 77040OILIDIE 'T IHI USIE IRIEIPAIIIRS AND CATERING IKII'TCIHIIEI310,000 '7'7040,m SOUTHERNMOST IPILAZA IPIHI SIE 1( -T UI9Y COMPLETE) 994,000 77040SOUTHERNMOST IPILAZA IPIL SIE 2 17 77040IKW C IFIFI IE BUTILEIR AIMIPIHIITHEATIEIR IPIL SIE 3 IFY 24(041,230) 5771346 77040-I IELIFIISIHIEIR IRIEIPAIIIRS(IFir im IFY 25-to IFY 7) 250,000 77040CII'TY IKW IMAILILOIRY SQUAIRIE WIHAIRIF(PulbIllic F iilliity)2 77040I IEIL IFII IHI IEIR REPAIRS 77040 CUSTOM IR USIE AIRCIHIIVIE IFIII IE SUIPIPIRIESS110114 UIPGIRAIDIE IFY 26 282,500 CAIN'TAIL/lEC011401MIC DISASTER 17,725,25EVENTS 77030-NEW EVENTS 0 77030-EVENTS RESOURCES 445,571 JUST A IFIEW IFIRIIIEINIDS 25 80,080 KEY WIEST LOIBSTEIR IFIEST26 311500 °SIR I IIC IL IRIS 'T 25 25,500 'TIRUIMAIN WATEIRIFIROIN'T IFAIRIIEIRS IAIRIKIET 25 10,000 I FANTASY FEST FY 27 200,000 JUST A FEW FRIENDS KEY WEST FY 27 130,625 RWO OFFSHORE WORLD CHAMPIONSHIP FY 27 200,000 LU KEY WEST FOOD AND WINE FESTIVAL FY 27 25,000 CL MILE 0 FEST KEY WEST FY 27 148,125 TRUMAN WATERFRONT MARKET FY 27 11,750 21ST ANNUAL FLORIDA KEYS SEAFOOD FESTIVAL FY 27 122 TOTAL EVENTS 1,309,273 -7-7050,- HIIGGS I IF CH SPECIAL IFUI ID 113,962 77050-HIGGS IBIEACIH PAVILIONS('Tir nsf rr ,t City) 200,000 TOTAL HIGGS BEACH SPECIAL FUND/Designated to Sand on 6/29/16 313,962 INEINIM Cl 86541 -SPECIAL PUBLIC FACILITY PROJECTS 4,620,000 City of KW Mallary Square FY 27 TOTAL DAC I TWO PENNY BUDGET 33,162J50 10%RULE(based on projected FY 2027 REVENUE) AVAIII IIIII IIIII IIIII IIIII IIIII IIIII IIIII IIIIIIIIII IIIII IIIII IIIII IIIIIIIIIIIIIII IIIII IIIII IIIII IIIII ulllll IIIII IIIII IIIII IIIII IIIII IIIII Y21856,020 BEACH ETC PROJECT COMMITMENTS 1,640,000 BAILANCE AVAIIILAIBILIE FY 2027 Summary 252 6/9/2026 FY 27 DISTRICT 11 TWO PENNY PROPOSED BUDGET FUND 118 IFY 2027 TWO PENNY REVENUE 2,610,800 5%RESERVE STATE STATUTE 129.01 (130,540) 21480,260 FUND BALANCE FORWARD UNAPPROPRIATED REVENUE/EXPENSE VARIANCE 2,061,991 FUND BALANCE FORWARD-Comm itments(EVENTS/CAPITAL) 15,000 EVENT RESOURCES BROUGHT FORWARD 0 CAPITAL RESOURCES BROUGHT FORWARD 5,040 FUND BALANCE FORWARD-CAPITAL ECONOMIC DISASTER 170,000 FUND BALANCE FORWARD-PROMOTIONAL ADV/MARKETING RESOURCES 100,000 BUIDGETTO BIE ALLOCATED4,832,291 ADMINISTRATIVE 78003-ADMINISTRATIVE SERVICES 29,413 86532-COUNTY COST ALLOCATION 14,975 78003-FINANCE SALARY&RELATED COSTS 8,936 78003-OFFICE LEAS E/UTILITIES/PHONE/POSTAGEAEROX/WATER COOLER 20,000 78003-ADMINISTRATIVE ADVERTISING 5,000 78,324 ADVERTISING 78010-VISITOR INFORMATION SERVICES 115,631 78020-DAC II AD CAMPAIGN 1,7341484 78020-DAC II WEBCAM 28,120 78020-DAC II PROMOTIONAL RESOURCES 100,000 TOTAL PROMOTIONAL/VIS 1,978,235 CAPITAL/MAINTENANCE/SPECIAL 78040-CAPITAL PROJECT RESOURCES 740,472 1.11.1 78042-LOWER KEYS COUNTY MAINTENANCE WORKERS FTE 7.03(Beach/and other permissible catagories) 504,207 0. 78042-LOWER KEYS COUNTY MAINTENANCE WORKERS(permissible catagories) 186,728 78044-LITTLE DUCK KEY BEACH(VETERAN'S PARK)(Utilities/Repairs&Maintenance/rentals) 17,953 78043-ECONOMIC/NATURAL DISASTER CAPITAL RESOURCE 1-70,000 TOTAL CAPITAL/SPECIAL PROJECTS1 1,619,360 °IIII 78030-EVENT RESOURCES 17,492 JUST A IFIW IFRIIIEIIDS 26 15,000 2027 NYE Annual Dropping of the Conch Shell 3,880 23rd Annual Nautical Expo 15,000 Fantasy Fest 25,000 I.CARE Trash Derby 15,000 Kelly McGillis Classic 10,000 Nutcracker Key West 15,000 Paddle for Paws 5,000 RWO Offshore World Championship 25,000 Annual Spanish Fly Music Festival 10,000 TOTAL EVENTS 156,372 56542-SPECIAL PUBLIC FACILITY PROJECTS 1,000,000 Parks&Recreation Areas 483Z291 10%RULE(Based on projected FY 2027 REVENUE) AVAIhII AIII'111113III Illlk Illlh°°°° Illlh°°.Illlk Illlk Illlh°°°°IIIII Illlh°°°°IIIII IIIII IIIII Illlk Illll ............ IIIII Illlh°° IIIII IIIII 11114°°Illlh° Illlk IIIII Illlh°°°° 522,160 BEACH PROJECT COMMITMENTS 522,160 IBAILAINCIE AVAILABILIE FY 2027 Summary 253 6/22/2026 FY 27 DISTRICT III TWO PENNY PROPOSED BUDGET-FUND 119 IFY 2027 TWO PENNY REVENUE 5,526,600 5%RESERVE STATE STATUTE 129.01 (276,330) 5,250,270 FUND BALANCE FORWARD UNAPPROPRITED REVENUE/EXPENSE VARIANCE 3,074,890 FUND BALANCE FORWARD-Commitments(EVENTS/CAPITAL/BRIDGE) 2,847,829 EVENT RESOURCES BROUGHT FORWARD 2,457 CAPITAL RESOURCES BROUGHT FORWARD 61,000 FUND BALANCE FORWARD-PROMOTIONAL RESOURCES 365,886 FUND BALANCE FORWARD-CAPITAL ECONOMIC DISASTER 500,000 BUIDGIETTO BE AILILOCATIEID12,102,332 ADMINISTRATIVE 79003-ADMINISTRATIVE SERVICES 97,147 86533-COUNTY COST ALLOCATION 13,595 79003-FINANCE SALARY&RELATED COSTS 17,384 79003-OFFICE LEASE/UTILITIES/PHONE/POSTAGE/XEROX/WATER COOLER 37,672 79003-ADMINISTRATIVE RESOURCES 0 165,798 ADVERTISING 79010-VISITOR INFORMATION SERVICES 202,860 79020-DAC III AD CAMPAIGN 4,653,169 79020-DAC III WEBCAM 20,260 UJ 79020-DAC III PROMOTIONAL RESOURCES 365,886 TOTAL PROMOTIONAL/VIS 5,242,175 / CE/SPECIAL PROJECTS 79040-CAPITAL PROJECTS RESOURCES 3,192,19-7 79042-BEACH MAINTENANCE-(3 YR) 154,333 79041-ECONOMIC/NATURAL DISASTER CAPITAL RESOURCE 500,000 '79042.-PIGEON KEY SOLAR ARRAY IFY 25 5-7,500 '79042-CITY MARATHOIN SOMBRERO BEACH IRIENOUIRIISIHIMIEN'T IFY 26 200,000 '79042-CITY IMAIRA'TIHOIN SIPILASIHIPAID/IRIES'TIROOIM/COI CIESSIIOIN(IPulbilic IFaciilliity)IFY 26 300,174 '79042.-IDI C SEAWALL&DECK IFY 26 4-72,500 '79042-IFIL(LAID&SIEA BRIDGE IFY 26 195,000 '7042-'TUIR'TILIE HOSPITAL IFY 26 260,000 MR= F 5,331,704 C) EVENTS 79030-EVENT RESOURCES 0 TOTAL EVENTS 0 86543-SPECIAL PUBLIC FACILITY PROJECTS 800,000 Marathon Airport Access Control FY 27 79046-OLD 7 MILE BRIDGE COUNTY COMMITMENT 562,655 TOTAL DAC III TWO PENNY BUDGET 12,102,332 10%RULE(Based On Projected FY 2027 REVENUE) IIIII"IIII I10lh°°°IIIII IIII IIIII Illlk IIIII Illlk Illlh°��IIII IIII IIII Illlh� Illlk Illlh°°°° 1,105,320 BEACH PROJECT COMMITMENTS 154,333 BALANCEIIL LIPROJECTS FY 2027 Summary 254 6/9/2026 IFY FY 27 DISTRICT IV TWO PENNY DISTRICT PROPOSED BUDGET-FUND 120 TWO PENNY REVENUE 3,248,250 5%RESERVE STATE STATUTE 129.01 (162,413) 3,085,837 FUND BALANCE FORWARD UNAPPROPRIATED REVENUE/EXPENSE VARIANCE 1,898,856 FUND BALANCE FORWARD-Commitments(EVENTS/CAPITAL) 727,000 EVENT RESOURCES BROUGHT FORWARD 3,522 CAPITAL RESOURCES BROUGHT FORWARD 43,475 FUND BALANCE FORWARD-PROMOTIONAL RESOURCES 87,039 FUND BALANCE FORWARD-CAPITAL ECONOMIC DISASTER 600,000 BUDGETTO BE ALLOCATED ,7 ADMINISTRATIVE 70003-ADMINISTRATIVE SERVICES 46,399 86534-COUNTY COST ALLOCATION 13,002 70003-FINANCE SALARY&RELATED COSTS 10,434 70003-OFFICE LEASE/UTILITIES/PHONE/POSTAGE/XEROX/WATER COOLER 22,613 70003-ADMINISTRATIVE ADVERTISING 5,000 TOTAL ADMINISTRATIVE 971448 ADVERTISING 70010-VISITOR INFORMATION SERVICES 190,182 70020- DAC IV AD CAMPAIGN 1,909,910 70020-DAC IV WEBCAM 72,520 CL 70020- DAC IV PROMOTIONAL RESOURCE 8-7,03 0 TOTAL PROMOTIONAL/VIS 2,259,651 CAPITAL/MAINTENANCE/SPECIAL 70040-CAPITAL RESOURCES 1,861,630 70045.ECONOMIC/NATURAL DISASTER CAPITAL RESOURCE 600,000 MEMM 70041-BEACH CLEANING(3 YEAR CONTRACT expires 9/30/28)) 130,000 '766 1"ALLIGATOR IREEIF LIGHT STATION 25 207,00 .70041'"ALLIGATOR IREEIF ILIGHT STATION 24 100,000 '766 1'"ALLIGATOR IREEIF ILIGHT STATION PHASE 123 115,000 .70041'"WILD IRIIIRID CENTER BOARIDWAILIK IFY 26 145,000 '766 1"ALLIGATOR IRIEIEIF LIGHT STATION IFY 26 RHASIE IIIIII 130,000 TOTAL CAPITAL 3,288,630 EVENTS 70030-EVENT RESOURCES 20,000 IISILAINID(BOAT SHOW 26 30,000 TOTAL EVENTS 50,000 86576-SPECIAL PUBLIC FACILITY PROJECTS 750,000 Founders Park Expansion FY 27 TOTAL DAC IV TWO PENNY BUDGET 6,445,729 10%RULE(Based on projected FY 2027 REVENUE) IIIII IIIII IIIII IIIII Illlh°°°° Illlh° IIIII IIIII IIIII IIIII IIIII IIIII IIIII IIIII IIIII IIIII Illlh. IIIII IIIII 11114°°Illlh� IIIII IIIII Illlh°°°°° 649,650 BEACH PROJECT COMMITMENTS 1307000 BAILANCE AVAILABLE FBEACH PROJECTS 51%650 FY 2027 Summary 255 6/9/2026 uuuuuuu uuuuuu uu uuuu uuuu uuum uuum uuum uuum uuuoi uuuuuuuu uuuoii uuuuoi uuuoii uuuuuuuu m uuum uum uuuuuuuu uuum uuum IIIIII Illlllh°' IIIIII IIIIII 111114°°° Illllk IIIIII IIIIII°� 111114°°° Illllh°°� 111114°°°' Illllk IIIIIII Illllk IIIIII Illllk IIIIII IIIIII"""""'' IIIIIII IIIIII IFY 2027 TWO PENNY' IIIII°IIIIIIIIIIIIIIII IIIIII IIIII C IIIIIIIIIIIIIIII 4,834,250 5%RESERVE STATE STATUTE 129.01 (241,713) 4,592,537 FUND BALANCE FORWARD UNAPPROPRIATED REVENUE/EXPENSE VARIANCE 3,010,915 FUND BALANCE FORWARD-Commitments(EVENTS/CAPITAL) 1,090,000 EVENT RESOURCES BROUGHT FORWARD 0 CAPITAL RESOURCES BROUGHT FORWARD 0 FUND BALANCE FORWARD-PROMOTIONAL RESOURCES 309,392 FUND BALANCE FORWARD-CAPITAL ECONOMIC DISASTER 800,000 9,802844 IIIII IIM IIIII IIII IIIII S I III RA I IIIII IIIII 71003-ADMINISTRATIVE SERVICES 61,326 86535-COUNTY COST ALLOCATION 26,318 71003 -OFFICE LEASE/UTILITIES/PHONE/POSTAGE/XEROX/WATER COOLER 35,844 71003-FINANCE SALARY&RELATED COSTS 16,540 71003-ADMINISTRATIVE ADVERTISING 5,000 145,028 �111 IIIII IIIII Rik I III 111H1M 11111 11111 �w � IIIII I IIIII........... 71020-DAC V ADVERTISING CAMPAIGN 3,059,267 71020-DAC V WEBCAMS 35,420 71010-VISITOR INFORMATION SERVICES 180,039 71020-DAC V PROMOTIONAL RESOURCES 309,392 TOTAL PROMOTIONAL/VIS 3,584,118 0111°'�°II�I°I�° II01��1110 III I01 °°IIID°�IIIE��III III �IIIE�� �IIIF�IIIE���� III 0111�� 0111°°�III��' IIIO�� °� 71041-CAPITAL PROJECT RESOURCES 1,425,841 UJ cL 71056-H.HARRIS PARK(Cleaning/Uitilites/Sand/Janitorial/Repairs&Maintenance) 153,970 71045-COUTY STAFF MAINTENANCE WORKERS SALARIES=FTE 5.85 553,887 71057-JACOBS AQUATIC CENTER MAINTENANCE/REPAIRS 50,000 71055- ROWELLS PHASIEIIIIII 500,000 71047-ECON01MIC/1NATUIRAIL DISASTER IPIIT IL IRIESOUIRCIE 800,000 71040-WILD BIRID CENTER L I Y 26 1-75,000 71040-WILD BIRID CENTER BIRIDSANCTUARY 26 21NID ROUND280,000 71040-MAIRINIE PRESERVATION IBUOYS 21N10 ROUND 26 '75,000 TOTAL CAPITAL 4,013,698 llllf �IIII.°llll °I°������I 71030-EVENT RESOURCES 0 IRIEIEIF IFIE T I IRIE PROMOTION 2 T STIE OIF TIME KEYS PIRIE-PIR01MOT1101M2 TOTAL EVENTS 60,000 86577-SPECIAL PUBLIC FACILITY PROJECTS 2,000,000 John Pennekamp Coral Reef State Park FY 27 1 0 1 VWOIIIII°IIIIIIIIIIIIIIII IIIIII IIIIII""''IIIIII?WIII..° IIIIIIIIIIIIIII IIIII9,802,844 10%RULE(Based on projected FY 2027 REVENUE) IIIIII IIIIII IIIII Illllh°°°°° Illlh° IIIII IIIIII Illlh°°°°' Illlh°°°°' IIIIII IIIIII IIIII' IIIII IIIIII IIIII IIIII IIIIII IIIII 111114°Illllh° IIIIIIIIIIIIIIIIIII IIIII IIIIII 2021117 850 Illllh 966, BEACH PROJECT COMMITMENTS 7077857 IBAILAINCIE AVAIIILAIBILIE FOR IBIEACIH PROJECTS 258,993 FY 2027 Summary 256 6/22/2026 Monroe County Board of County Commissioners Fiscal Year 2027 Proposed Fiscal Plan Tourist Development Council Tourist Development Council Organizational Chart Total Full-Time Equivalents(FTE)= 13.63 TDC District 5 Third Cent Total Full-Time Equivalents(FTE)= 5.85 TDC Two Penny Generic Total Full-Time Equivalents(FTE)= 0.75 TDC District 2 Third Cent Total Full-Time Equivalents(FTE)= 7.03 Fiscal Year 2027 257 Tourist Development Council Monroe County Board of County Commissioners Fiscal Year 2027 Proposed Fiscal Plan Tourist Development Council Mission Statement The mission of the Monroe County Tourist Development Council is to set an overall direction for the Monroe County tourism marketing effort in a manner that will assure long-term sustained growth in tourism revenues while also guaranteeing the sustainability and improvement of our product,including both our man-made and natural resources,and improvements to the quality of life of our residents. Website:www.fla-keys.com *MAJOR VARIANCE* Major new FY27 expenditures include the allocation of approximately$9.7 million in unappropriated district funds for community reinvestment projects throughout Monroe County and approximately$6 million in additional unappropriated district funds for capital projects above the initial district allocations,increasing total district capital funding to approximately$18.5 million. The budget also includes approximately$4.8 million in unappropriated funds for countywide brand awareness initiatives,increased event funding including support for America 250 celebrations,expanded support for Marathon International Airport and air service development,increased funding for the Arts Council and Chamber Visitor Information Services agreements,and increased County staffing support for tourism-related parks and beaches in Districts II and V. FY 2024 FY 2025 FY 2026 FY 2026 FY 2027 FY 2027 Budgetary Cost Summary Actual Actual Adopted Amended Proposed Change Personnel Expenditures 7677191 8067005 8437692 8437692 1,467,127 73.9% Operating Expenditures 5479457499 5151081769 8552577502 8572577502 11111047641 30.3% Capital Outlay Expenditures 20,208 36,946 20,000 20,000 50,000 150.0% Total Budget 5597329898 519951,720 86,121,194 8691219194 11296213768 30.8% FY 2024 FY 2025 FY 2026 FY 2026 FY 2027 FY 2027 Appropriations by Department Actual Actual Adopted Amended Proposed Change TDC District 1 Third Penny 879317002 127079,915 2357347572 237734,572 281488,358 20% TDC District 2 Third Cent 193099008 1,873,641 3,349,290 393499290 3,8179316 14% TDC District 3 Third Cent 27401,985 5,105,611 71230,841 77230,841 111288,737 56% TDC District 4 Third Cent 1,819,282 3,142,744 4,354,664 4,354,664 14,852,727 241% TDC District 5 Third Cent 37198,822 515517757 772901159 77290,159 717767526 7% TDC Special Projects 17181,067 672,670 670,067 670,067 - (100)% TDC Two Penny Events 872387944 715597125 914981791 974987791 1334187545 41% TDC Two Penny Generic 28,652,788 15,966,257 29,992,810 29,992,810 32,979,559 10% Total Budget 5577327898 519951,720 86,1219194 8671217194 11256219768 31% Fiscal Year 2027 258 Tourist Development Council Monroe County Board of County Commissioners Fiscal Year 2027 Proposed Fiscal Plan Tourist Development Council FY 2024 FY 2025 FY 2026 FY 2026 FY 2027 FY 2027 Revenue Sources Actual Actual Adopted Amended Proposed Change TDC District Two Penny 974207011 8,2311795 1011681858 1071687858 1314187545 32.0% TDC Admin&Promo 2 Cent 2876527788 1519667257 2979921810 2979927810 3219797559 10.0% TDC District 1 Third Cent 83931,002 1270797915 2377347572 2377347572 3371087358 39.5% TDC District 2 Third Cent 1,309,008 1,873,641 3,349,290 3,349,290 4,817,316 43.8% TDC District 3 Third Cent 23401,985 51105,611 7,230,841 73230,841 1210887737 67.2% TDC District 4 Third Cent 1,819,282 3,142,744 4,354,664 4,354,664 6,432,727 47.7% TDC District 5 Third Cent 3,198,822 5,551,757 7,290,159 7,290,159 9,776,526 34.1% Total Revenue 551732,898 51,951,720 86,121,194 861121,194 11296213768 30.8% FY 2024 FY 2025 FY 2026 FY 2027 FY 2027 Position Summary by Department Actual Actual Adopted Proposed Variance TDC District 4 Third Cent 14.00 14.00 - - - TDC District 5 Third Cent 3.75 3.75 3.75 5.85 2.10 TDC Two Penny Generic 0.50 0.50 0.50 0.75 0.25 TDC District 1 Third Penny 2.00 2.00 2.00 - (2.00) TDC District 2 Third Cent 1.00 1.00 1.00 7.03 6.03 Total FULL-TIME FTE 21.25 21.25 7.25 13.63 6.38 Total FTE 21.25 21.25 7.25 13.63 6.38 Fiscal Year 2027 259 Tourist Development Council Monroe County Board of County Commissioners Fiscal Year 2027 Proposed Fiscal Plan Tourist Development Council TDC District 4 Third Cent Mission Statement The geographical boundaries for District IV included the area between the Long Key Bridge and Mile Marker 90.939. Description and Services Provided The TDC District 4 Third Cent provides marketing,advertising,and promotional campaigns to increase regional awareness.Additionally,the department offers financial assistance for various fishing events and tournaments,and supports capital infrastructure and maintenance projects, including beach cleaning and ongoing trash removal services. FY 2024 FY 2025 FY 2026 FY 2026 FY 2027 FY 2027 Budgetary Cost Summary Actual Actual Adopted Amended Proposed Change Operating Expenditures 178197282 351427744 4735404 473547664 141852,727 241.1% Total Budget 198199282 391429744 4,354,664 49354,664 14,8527727 241.1% FY 2024 FY 2025 FY 2026 FY 2026 FY 2027 FY 2027 Revenue Sources Actual Actual Adopted Amended Proposed Change TDC District 1 Third Cent - - - - 41620,000 -% TDC District 2 Third Cent - - - - 1,000,000 -% TDC District 3 Third Cent - - - - 800,000 -% TDC District 4 Third Cent 1,819,282 3,142,744 4,354,664 4,354,664 6,432,727 47.7% TDC District 5 Third Cent - - - - 2,0007000 -% Total Revenue 1981%282 3,1429744 4,354,664 49354,664 141852,727 241.1% FY 2024 FY 2025 FY 2026 FY 2027 FY 2027 Position Summary Actual Actual Adopted Proposed Variance Authorized Positions 14.00 14.00 - - - Total FULL-TIME FTE 14.00 14.00 - - - Total FTE 14.00 14.00 - - - Fiscal Year 2027 260 Tourist Development Council Monroe County Board of County Commissioners Fiscal Year 2027 Proposed Fiscal Plan Tourist Development Council TDC District 5 Third Cent Mission Statement The geographical boundaries of District V include the areas between Mile Marker 90.940 to the Dade/Monroe County line and any mainland portions of Monroe County. Description and Services Provided The District implements comprehensive telemarketing,advertising,and promotional campaigns to drive tourism.We provide financial assistance for local special events,including seafood festivals and other cultural affairs throughout the Upper Keys.Additionally,the District supports brick- and-mortar infrastructure projects,such as utility upgrades and facility maintenance at Harry Harris Park. FY 2024 FY 2025 FY 2026 FY 2026 FY 2027 FY 2027 Budgetary Cost Summary Actual Actual Adopted Amended Proposed Change Personnel Expenditures 312,884 353,333 363,417 363,417 553,887 52.4% Operating Expenditures 278857938 511987423 679267742 679267742 712227639 4.3% Total Budget 351985822 5,5515757 752905159 752905159 7J765526 6.7% FY 2024 FY 2025 FY 2026 FY 2026 FY 2027 FY 2027 Revenue Sources Actual Actual Adopted Amended Proposed Change TDC District 5 Third Cent 3,198,822 5,551,757 71290,159 7,290,159 71776,526 6.7% Total Revenue 35198,822 555519757 71290,159 79290,159 7J769526 6.7% FY 2024 FY 2025 FY 2026 FY 2027 FY 2027 Position Summary Actual Actual Adopted Proposed Variance Administrative Support 1.50 1.50 1.00 1.70 0.70 Service- Maintenance 1.00 1.00 1.50 2.45 0.95 Skilled Craft Workers 1.25 1.25 1.25 1.70 0.45 Total Full-Time FTE 3.75 3.75 3.75 5.85 2.10 Total FTE 3.75 3.75 3.75 5.85 2.10 Fiscal Year 2027 261 Tourist Development Council Monroe County Board of County Commissioners Fiscal Year 2027 Proposed Fiscal Plan Tourist Development Council TDC Two Penny Events Description and Services Provided Marketing research and financial assistance for cultural,fishing,diving and other countywide events. FY 2024 FY 2025 FY 2026 FY 2026 FY 2027 FY 2027 Budgetary Cost Summary Actual Actual Adopted Amended Proposed Change Operating Expenditures 8,238,944 71559,125 9,498,791 9,498,791 131418,545 41.3% Total Budget 8,238,944 715591125 %498,791 93498,791 139418,545 41.3% FY 2024 FY 2025 FY 2026 FY 2026 FY 2027 FY 2027 Revenue Sources Actual Actual Adopted Amended Proposed Change TDC District Two Penny 8,238,944 715597125 914981791 9,498791 131418545 41.3% Total Revenue 83238,944 71559,125 91498,791 93498,791 139418,545 41.3% Fiscal Year 2027 262 Tourist Development Council Monroe County Board of County Commissioners Fiscal Year 2027 Proposed Fiscal Plan Tourist Development Council TDC Special Projects Description and Services Provided Funding for a variety of athletic,fishing and cultural events throughout the Keys. FY 2024 FY 2025 FY 2026 FY 2026 FY 2027 FY 2027 Budgetary Cost Summary Actual Actual Adopted Amended Proposed Change Operating Expenditures 171817067 6727670 6701067 6707067 - (100.0)% Total Budget 131811067 6721670 6701067 6701067 - (100.0)% FY 2024 FY 2025 FY 2026 FY 2026 FY 2027 FY 2027 Revenue Sources Actual Actual Adopted Amended Proposed Change TDC District Two Penny 1 Y 181 Y067 6727670 6705067 670,067 - (100.0)% Total Revenue 13181,067 672,670 670,067 670,067 - (100.0)7/0 Fiscal Year 2027 263 Tourist Development Council Monroe County Board of County Commissioners Fiscal Year 2027 Proposed Fiscal Plan Tourist Development Council TDC Two Penny Generic Description and Services Provided Administrative services and operations of the TDC Funding for Monroe Council of the Arts Sales&Marketing Ad Campaigns FY 2024 FY 2025 FY 2026 FY 2026 FY 2027 FY 2027 Budgetary Cost Summary Actual Actual Adopted Amended Proposed Change Personnel Expenditures 1277243 135,605 148,673 1487673 222,305 49.5% Operating Expenditures 287505,337 151793,706 29,824,137 297824;137 321707,254 9.7% Capital Outlay Expenditures 201208 367946 201000 201000 507000 150.0% Total Budget 2876527788 15,9667257 2979927810 2979927810 3299797559 10.0% FY 2024 FY 2025 FY 2026 FY 2026 FY 2027 FY 2027 Revenue Sources Actual Actual Adopted Amended Proposed Change TDC Admin &Promo 2 Cent 28,652,788 15,966,257 29,992,810 29,992,810 32,979,559 10.0% Total Revenue 2876529788 1599669257 2979929810 2979929810 3299799559 10.0% FY 2024 FY 2025 FY 2026 FY 2027 FY 2027 Position Summary Actual Actual Adopted Proposed Variance Officials&Administrators 0.50 0.50 0.50 - (0.50) Professionals - - - 0.75 0.75 Total Full-Time FTE 0.50 0.50 0.50 0.75 0.25 Total FTE 0.50 0.50 0.50 0.75 0.25 Fiscal Year 2027 264 Tourist Development Council Monroe County Board of County Commissioners Fiscal Year 2027 Proposed Fiscal Plan Tourist Development Council TDC District 1 Third Penny Mission Statement The geographical boundaries of District 1 encompasses the city limits of Key West. Description and Services Provided Services provided to the district include managing telemarketing,advertising,and promotional campaigns.The program provides financial assistance for local special events,such as Fantasy Fest and Key West Race Week,and supports various community initiatives throughout the year. Additionally,funding is allocated for brick-and-mortar projects,including beach maintenance and cleaning for Higgs and Smathers beaches,as well as utility and maintenance support for local museums. FY 2024 FY 2025 FY 2026 FY 2026 FY 2027 FY 2027 Budgetary Cost Summary Actual Actual Adopted Amended Proposed Change Personnel Expenditures 1927967 1787012 1977572 1977572 - (100.0)% Operating Expenditures 877387035 1159011903 2375375000 237537,000 285488,358 21.0% Total Budget 839313002 12,0793915 2337343572 2337343572 28,4883358 20.0% FY 2024 FY 2025 FY 2026 FY 2026 FY 2027 FY 2027 Revenue Sources Actual Actual Adopted Amended Proposed Change TDC District 1 Third Cent 8,931,002 12,079,915 23,734,572 23,734,572 28,488,358 20.0% Total Revenue 899319002 1290799915 239734,572 23,7349572 2894889358 20.0% FY 2024 FY 2025 FY 2026 FY 2027 FY 2027 Position Summary Actual Actual Adopted Proposed Variance Skilled Craft Workers 2.00 2.00 2.00 - (2.00) Total Full-Time FTE 2.00 2.00 2.00 - (2.00) Total FTE 2.00 2.00 2.00 - (2.00) Fiscal Year 2027 265 Tourist Development Council Monroe County Board of County Commissioners Fiscal Year 2027 Proposed Fiscal Plan Tourist Development Council TDC District 2 Third Cent Mission Statement The geographical boundaries of District II extend from the city limits of Key West to the west end of the Seven Mile Bridge. Description and Services Provided The Tourist Development Council(TDC)for District 2 drives regional tourism growth through strategic promotional campaigns,including targeted advertising and marketing efforts.We provide essential financial support for local special events,such as flea markets and art festivals,while simultaneously investing in community infrastructure.Our"brick-and-mortar"initiatives focus on the maintenance of assets like the Little Duck Key beach,alongside the management of dedicated funding reserves for future capital projects. FY 2024 FY 2025 FY 2026 FY 2026 FY 2027 FY 2027 Budgetary Cost Summary Actual Actual Adopted Amended Proposed Change Personnel Expenditures 1347097 1397055 1347030 1347030 6907935 415.5% Operating Expenditures 171747910 117347587 312151260 372157260 311267381 (2.8)% Total Budget 133093008 138733641 333493290 333493290 338173316 14.0% FY 2024 FY 2025 FY 2026 FY 2026 FY 2027 FY 2027 Revenue Sources Actual Actual Adopted Amended Proposed Change TDC District 2 Third Cent 1,309,008 1,873,641 3,349,290 3,349,290 3,817,316 14.0% Total Revenue 193099008 1,873,641 3,34%290 393499290 3,8179316 14.0% FY 2024 FY 2025 FY 2026 FY 2027 FY 2027 Position Summary Actual Actual Adopted Proposed Variance Administrative Support 0.50 0.50 0.50 3.05 2.55 Service- Maintenance - - - 1.60 1.60 Skilled Craft Workers 0.50 0.50 0.50 1.60 1.10 Service Maintenance - - - 0.78 0.78 Total Full-Time FTE 1.00 1.00 1.00 7.03 6.03 Total FTE 1.00 1.00 1.00 7.03 6.03 Fiscal Year 2027 266 Tourist Development Council Monroe County Board of County Commissioners Fiscal Year 2027 Proposed Fiscal Plan Tourist Development Council TDC District 3 Third Cent Mission Statement The geographical boundaries of District III include the area from the west end of the Seven Mile Bridge to the Long Key Bridge. Description and Services Provided The District executes comprehensive telemarketing,advertising,and promotional campaigns to drive tourism while providing financial assistance to key special events,seafood festivals,and sporting activities.Additionally,the District manages funding and provides oversight for local brick- and-mortar capital improvement projects. FY 2024 FY 2025 FY 2026 FY 2026 FY 2027 FY 2027 Budgetary Cost Summary Actual Actual Adopted Amended Proposed Change Operating Expenditures 274017985 5,105,611 772301841 772307841 111288,737 56.1% Total Budget 2,401,985 55105,611 71230,841 7,230,841 111288,737 56.1% FY 2024 FY 2025 FY 2026 FY 2026 FY 2027 FY 2027 Revenue Sources Actual Actual Adopted Amended Proposed Change TDC District 3 Third Cent 2,401,985 5,105,611 752301841 7,230,841 111288,737 56.1% Total Revenue 21401,985 55105,611 7,230,841 71230,841 11,288,737 56.1% Fiscal Year 2027 267 Tourist Development Council FY27 Proposed Debt ervice r" , " r / o M J ' 268 DEBT SERVICE BUDGET SUMMARY Debt Policy The Board of County Commissioners debt policy is defined by general County ordinance Section 2-241: "The board is hereby authorized and empowered, in order to carry out the purpose of this article, to borrow money and issue certificates of indebtedness therefor upon such terms and at such rates of interest as the board may deem advisable and in accordance with the provision of article VII section 12 of the Florida Constitution of 1968 and Florida Statutes, chapter 125 and other special and general laws and said certificates of indebtedness may be a charge upon all revenues derived from taxes in that year or may be made payable from budgetary requirements in due course of law, as the board may elect." Debt Capacity The ability of the County to issue debt is a function of: (1) the revenues legally available to pledge as security for the debt; (2) limitations on the collection of that revenue which the bondholder will take into account in determining the principal amount of bonds which could be repaid; and (3) the market interest rates in effect at the time the debt is issued, together with the length of time for repayment. The debt capacity of the County's non-ad valorem revenue base is strong but restricted in practice because the revenues are also used for funding operations. Annual debt service on Monroe County's direct debt shall not exceed the following annual median ratios for medium size counties published by Moody's Investment Services: debt to operating revenue, debt to assessed valuation, and debt per capita. Ad Valorem Debt Capacity Monroe County does not currently use ad valorem debt financing. The Florida Constitution does not limit the amount of ad valorem taxes a county may levy for the payment of bonds authorized by voters' referendum. The County is limited by Article VII, Section 9 of the Florida Constitution to a maximum levy of 10 mills (a mill is defined as 1/1000th of a dollar, or $1 per every $1,000 of taxable value) of ad valorem real property taxes for the purposes other than the repayment of voted bonds. The County's countywide millage is below the statutory limit. There are several different types of debt incurred by cities and counties in Florida, including general obligation debt, revenue debt and other debt including long-term leases and government loans. Following are descriptions of Monroe County's outstanding debt issues: Clean Water State Revolving Fund Construction Loan Agreement WW602091 (Big Co itt - This loan agreement with the Department of Environmental Protection is being used to fund a portion of the Big Coppitt Key Wastewater Pro j ect. The loan is being repaid from revenues generated by the One Cent Infrastructure Sales Surtax. The loan agreement was modified, and the principal amount was reduced. Special assessment revenue collection will now be used to pay down the loan. The final payment for this loan will be in FY2030. 269 DEBT SERVICE BUDGET SUMMARY Clean Water State Revolvinp, Fund Construction Loan Agreement WW440710 (Cudi oe Regional) - This loan agreement with the Department of Environmental Protection is being used to fund a portion of the Cudj oe Regional Wastewater Project. The agreement for the first allocation of$40 million, out of an eventual allocation of$90 million, was executed in May 2013. Amendment 1 to the agreement increasing the allocation to $65 million was executed in November 2013 and Amendment 2 to the agreement increasing the allocation to $71 million was executed in April 2014. Amendment 3, executed in October 2014, increased the allocation to $101 million. Amendment 4, executed in September 2015, increased the allocation to $120 million. Amendment 5, executed in June 2016, increased the allocation to $125 million. Amendment 6, executed in April 2018, increased the allocation to $127.2 million. The initial payment was in 2019 within six months of project completion. The loan will be repaid from revenues generated by the One Cent Infrastructure Sales Surtax as well as special assessment revenue. In 2020, due to COVID, the loan payment has been deferred with a revised amortization schedule approved at the May 8th BOCC meeting. The final payment for this loan will be in FY2039. Lease Purchase Financing Trauma Star Helicopters — To acquire 3 Leonardo AW 139 air ambulance helicopters. The payments will be made from the One Cent Infrastructure sales surtax. The final payment for this purchase will be in FY203 8. Fire Apparatus - To acquire 2 Fouts Fire FB-94 Pumpers, 1 Fouts Fire/Freightliner 3,000 Gallon Water Tanker/Tender, and 1 Fouts Fire/Kenworth 3,000 Gallon Water Tanker/Tender. The final payment for this purchase will be in FY2028. Series 2025 Revenue Bond - Revenue bond issued in 2025 to finance construction of the Boca Chica Mooring Field & Shore Side Facility, acquisition of land for the Rockland Key Public Works facility, installation of a new generator and platform at the Monroe County Detention Center, construction of the Sugarloaf Fire Station, replacement of Sugarloaf Blvd Bridge, Twin Lakes road elevation, Sands Subdivision road elevation, Conch Key road elevation, and Stillwright Point milling & paving. This bond will be repaid from the One Cent Infrastructure Sales Surtax. The final payment on this bond will be in FY2048. Series 2022 Revenue Bond — Revenue Bond issued in 2022 to finance the costs associated with Key West Airport' s Concourse A expansion project. In April 2025, the County completed Phase 1 of its construction of a new second-level Concourse A terminal building with a projected completion in 2026. This bond will be repaid from eligible PFC revenues. The final payment on this bond will be in FY2053. PNC LOC — A taxable revenue note issued in 2022 to provide a non-revolving line of credit not to exceed $10 million to acquire, construct, and equip various capital improvements at the Key West Airport in connection with the Concourse A Expansion. This line of credit will be repaid through a senior lien placed on all Airport Improvement 270 DEBT SERVICE BUDGET SUMMARY Program (AIP) Entitlement Grants for Fiscal Years 2026, 2027, and 2028; Federal Fiscal Year 2026 Bipartisan Infrastructure Law (BIL) Entitlement Grant; and any BIL Discretionary Grant received in fiscal years 2024, 2025, 2026, 2027, and 2028. The final payment on this line of credit will be in FY2027. KWIA Aircraft Rescue & Firefiuhtins! Truck - To acquire an aircraft rescue and firefighting truck valued at $1.5 million. This lease to purchase agreement is being financed over a nine (9)-year term with the final payment in FY2034. Refinancing of Debt Management continually monitors the County's debt portfolio for opportunities to refinance or refund outstanding debt, as market conditions and debt covenants allow, maximizing financing cost savings. In 1993, Monroe County refinanced original revenue bond debt issued in 1983 and 1988. In 1998, Monroe County refinanced the Sales Tax Revenue Bonds — 1991, and in 2002, Monroe County refinanced the Refunding Bonds- 1993 (88), and the Solid Waste Revenue Bonds-1991 (88). In 2014, Monroe County refinanced the Infrastructure Sales Surtax Revenue Bond-Series 2003. 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Each year Monroe County devotes a large portion of the budget to capital projects. This financial investment,combined with the preservation of capital stock,is necessary in order to maintain and expand public facilities and infrastructure. Capital plans are developed in conjunction with the Monroe County Year 2030 Comprehensive Plan. Each capital project is undertaken to acquire capital assets; defined as new or rehabilitated physical assets that are nonrecurring and have useful lives of more than five years. Examples of capital projects include construction and rehabilitation of public buildings,major street improvements,parks and recreation projects,and acquisition of fire trucks. Monroe County's Capital Projects Plan is a multiyear plan that identifies each proposed capital project to be undertaken,the year in which it will be started,and the proposed method of financing the expenditures. This information is presented in summary form,by year,and disaggregated by funding source. The Capital Projects Plan should not be confused with the capital budget. The capital budget represents the first year of the capital projects plan and is legally adopted by the Board of County Commissioners annually each fall. Projects and financing sources listed in the Capital Projects Plan beyond the current year are not authorized until the annual budgets for those"out years"are legally adopted. The basic functions of the Capital Projects Plan are described as follows: Formal mechanism for decision making. The Capital Projects Plan provides Monroe County with an orderly process for planning and budgeting for capital needs. Answers to questions about what to build,when to build,and how much to spend are provided. Link to long-range planning. The Capital Projects Plan is developed,together with the comprehensive land use plan and other long-range,strategic plans. New demands,due to changes in population,employment patterns,demographics,and land use plans,require changes to the community's planning process. Financial management tool.Decisions must be made about the needs of the community, and how much money is available to fund these needs. By providing estimates of revenue sources and possible financing methods,projects can be prioritized to ensure financially constrained capital dollars are efficiently allocated. Reporting document. The Capital Projects Plan describes proposed projects and communicates to citizens, businesses,and other interested parties,Monroe County's capital priorities and expected sources of funds for the projects. In summary,the Capital Projects Plan is designed to guide Monroe County's capital planning process,in order to promote financial stability and limit the need for dramatic tax increases,or reallocation of resources from other programs to cover unanticipated capital expenditures. 277 FY 2027 Proposed Budget Total CIP $147,421,036 T r a ns,port at ion mw° Ot IIIIi e-,,r e .".R elsff w a.m r, II i I luuuuu liiii liii I "' uuumuuVVVVVVVVVVVIIIVi!V,i uuuuuuuugl,,,,,muiip„, ,,, 00000uuuuuuu0000 ��� uuuuuuuuuuuuuuuuuuuuu ww�" 1 i 1 m: I h , I �<m I��i III I�„ af ety, I I'IIIi III cal Environment nIIenp p 11 ®, II "IV �27 e=n e,ra IG cfv e Ez a In a m ii c E n viro,In m ent�� 'C��i II ���r�°� �,��„r�� II���n, �I��24�� .�� 1 p Five Year CIP Category Summary E,r,cr am iic E n it cinrn eil , er f, i 1 IF 2,0 27' IFY202,8 IFY2029 IF" + 30 IF r.20 31. 278 Capital Improvement Projects Summary Schedule Funded by Sales Tax,Gas Taxes,Special Assessments&Enterprise Operating Revenues FY2027 FY2028 FY2029 FY2030 FY2031 Proposed Budget Projected Budget Projected Budget Projected Budget Projected Budget Revenues Fund(s) 102 Total Fuel Tax 3,025,000 3,025,000 3,025,000 3,025,000 3,025,000 304 Total Discretionary Sales Tax 1 Cent 33,000,000 33,000,000 27,673,183 26,002,082 20,078,232 130-135 Total Impact Fees 89,460 304 Total Special Assessments CAP 2,637,364 2,409,433 2,398,890 2,388,404 2,374,975 102 Total State Shared Fuel Tax 3,750,000 3,750,000 3,750,000 3,750,000 3,750,000 102 Total Services-Transportation 4,000 4,000 4,000 4,000 4,000 102,130-135,304-316,401 Total Interest 904,500 700,000 700,000 650,000 650,000 316 Total Transfer in fiom Other Funds 142,635 102,130-135,304-316,401 Total Less 5% (2 305,`gll7) (2,t44,422) (2,ll43,895) (2,140,856) (2,b40,b84) 102,130-135,155, 304,316,317,318,401, Total Fund Balance Forward 61,431,377 10,864,910 5,130,656 2,028,141 2,028,141 414 401 Card Sound Road Revenue Toll 2,700,000 403 Marathon Airport Service Revenues 1,000,000 404 Key West Airport Service Revenues 15,114,539 405 Series 2022 Airport Revenue Bond 16,561,483 406 Passenger Facility Charge Revenues 9,928,850 2,529,225 2,528,350 2,838,225 2,838,350 TOTAL REVENUES 147,983,691 54,138,146 43,066,184 38,544,996 32,608,514 Appropriations Fund Cost Center Project Name Physical Environment 133 30500 Solid Waste Impact Fees 155,183 316 23013 Land Acquisition 250,784 304 22031 Big Coppitt Wastewater 51,680 51,680 51,680 51,680 304 22032 Duck Key Wastewater 31,000 31,000 304 22033 Cudjoe Key Wastewater 150,000 150,000 150,000 150,000 150,000 304 22034 Stock Island MSTU 5,000 5,000 5,000 5,000 5,000 304 22035 Long Key MSTU 5,000 5,000 5,000 5,000 5,000 414 40000 Transfer Station:Buildings,Tipping Floors,&Waste Sheds 4,628,747 Total Physical Environment 5,277,394 242,680 211,680 211,680 160,000 General Government 304 24005 Jefferson Browne Chiller Replacement 1,145,000 7,665,000 304 24003 Ocean Reef VFD Ambulance/Equipment 859,029 304 24012 Ellis Building Renovation-Property Appraiser 257,588 304 24017 Lester Building Air Ducts&Renovation 1,026,000 304 24025 Transition Nelson Building to Siemens HVAC System 31,406 304 24026 Key West Historic Court House Roof Repairs 750,043 750,043 304 24029 Ruth Ivins Budiling Renovations 140,000 304 24030 Big Pine Community Center 315,000 165,000 318 24026 Rockland Key Fleet Garage 600,000 318 24052 Long Key Fleet Garage 100,000 2,300,000 3,150,000 Total General Government 5,224,066 10,880,043 3,150,000 - - Culture&Recreation 131 295* Parks&Rec Impact Fees(All Districts) 465,937 304 25017 Key West Library Roof Replacement 1,600,000 318 25017 Girl Scout Island Building Demo 250,000 Total Culture&Recreation 2,315,937 - - - - Economic Environment 155 Bay Point Atlordable Housing 460,000 317 25550 Affordable Housing-DAC I 16,868,243 317 25551 Affordable Housing-DAC 11 1,088,862 317 25552 Affordable Housing-DAC 111 6,273,123 317 25553 Affordable Housing-DAC IV 2,276,877 Total Economic Environment 26,967,105 - - - - Public Safety 135 315* Fire&EMS Impact Fees(All Districts) 215,074 304 26011 MCDC Spalling Repair 3,026,430 3,026,430 2,026,430 776,430 304 26020 MCDC Kitchen Repairs 1,050,000 250,000 250,000 250,000 304 26021 Upgrades to Siemens HVAC System at Medical Exmanner 33,574 304 26022 MCDC Roof,Window,&Door Replacements-HMGP Match 2,043,802 304 26025 Fire Training Academy Equipment Shed 100,000 304 26026 MCDC Fire Exhaust Fan x 28 275,000 275,000 304 26027 MCDC New Air Handler/HVAC 375,000 375,000 304 26030 DJJ Upgrade Siemens BAS&Fire Panels 356,000 304 26031 MCDC Plumbing Repairs 300,000 304 26032 MCDC SI Transformer 115,000 825,000 304 26033 Medical Examiner Chiller Replacement 100,000 300,000 304 26034 MCFR Vehicle Litting System 55,000 304 26035 MCFR 2012 Rescue Ambulance-Remount 400,000 318 26050 MCDC Generator Building 1,642,500 318 26051 Sugarloaf Fire Station 9,800,500 Total Public Safety 19,887,880 5,051,430 2,276,430 1,026,430 - Transportation 102 22*** Roads&Bridges 8,610,706 8,610,706 8,610,706 8,610,706 8,610,706 130 290** Roadway Impact Fee(All Districts) 622,544 304 27015 No Name Key Bridge Repair 500,000 531,911 4,450,000 4,450,000 304 27018 Toms Harbor Channel Bridge Repairs 145,589 304 27019 Crane Blvd Shared Use Path 1,126,519 304 27020 Key Deer Blvd North of Watson Road Repair 2,880,343 304 27025 Caribbean Drive Bridge Repair 25,000 443,656 304 27026 Steamboat Creek Bridge Repair 78,666 402,534 304 27027 Pavement Rejuvenation 755,000 400,000 430,000 275,000 610,000 304 27058 Ocean Bay Drive Embankment Repair 64,328 336,055 318 27050 Sugarloaf Blvd Bridge Replacement 5,881,181 2,990,590 318 27054 Stillwright Point Mill&Pave 1,600,000 318 27055 Harbor Drive Stormwater Improvement Project 459,045 401 22590 Tubby Creek Bridge 1,654,228 401 22591 Mosquito Creek Bridge 1,255,858 403 63502 Marathon Airport Grant Match 1,000,000 404 63002 Key West Airport Grant Match 10,052,539 404 63101 Key West Airport Rental Car Facility 5,062,000 405 630905 Key West Airport Concourse A 16,561,483 406 63603 PFC Funded Grant Match 7,000,000 Total Transportation 64,129,844 14,182,048 13,826,761 13,738,240 9,220,706 279 Capital Improvement Projects Summary Schedule Funded by Sales Tax,Gas Taxes,Special Assessments&Enterprise Operating Revenues Appropriations Fund Cost Center Project Name FY2027 FY2028 FY2029 FY2030 FY2031 Administrative&Miscellaneous Proposed Budget Projected Budget Projected Budget Projected Budget Projected Budget 304 Project Management Admin 2,598,701 2,598,701 2,598,701 2,598,701 2,598,701 304 Old 7 Mile Bridge - 562,655 562,655 562,655 562,655 Total Other 2,598,701 3,161,356 3,161,356 3,161,356 3,161,356 Debt Service 207 SRF Big Coppitt Wastewater 681,939 681,938 681,938 340,969 207 SRF Cudjoe Reg.Wastewater 9,379,482 9,379,481 9,379,481 9,379,481 9,379,481 207 Key Largo WTD-Mayfield Loan 125,000 125,000 405 Key West Airport Debt Service 2,928,850 2,529,225 2,528,350 2,838,225 2,838,350 207 Trauma Star Helicopter Financing 4,503,730 4,503,838 4,505,688 4,504,115 4,504,121 207 Series 2025 Revenue Bond 2,344,500 2,344,500 2,344,500 2,344,500 2,344,500 207 Fire Apparatus Financing 1,056,608 1,056,607 1,000,000 1,000,000 1,000,000 Total Other 21,020,109 20,620,589 20,439,957 20,407,290 20,066,452 TOTAL ALL CATEGORIES APPROPRIATIONS 147,421,036 54,138,146 43,066,184 38,544,996 32,608,514 *Annual budgets for lnipactFees are based on availability of funds. *Total Discretionary Sales Tax I Cent revenues estimated to match capital funding projects requirements.Additional Discretionary Sales Tax I Cent revenues will be allocated to meet future anticipated capital project funding needs. 280 Monroe County Board of County Commissioners Fiscal Years 2027 thru 2031 Capital Improvement Program - CIP Appropriation Plan Road And Bridge Fund Appropriated FY 2027 Un-Appropriated Subsequent Years 5 Year CIP Project Categories To Date Proposed FY 2028 FY 2029 FY 2030 FY 2031 Total Total Fund 102 Road&Bridge County-wide 0 2,092,186 2,092,186 2,092,186 2,092,186 2,092,186 10,460,930 10,460,930 Capital Projects 102-22002 County Enqineer Road&Brid 0 994,603 994,603 994,603 994,603 994,603 4,973,015 4,973,015 102-22503 Local Option Gas Tax Proiects 0 397,583 397,583 397,583 397,583 397,583 1,987,915 1,987,915 102-22506 Constitutional Gas Tax Proiect 0 600,000 600,000 6005000 600,000 6007000 37000,000 37000,000 102-22556 Sustainabilitv-Roads 0 100,000 100;000 1001000 100,000 1001000 500,000 5005000 Fund 102 Road&Bridge Non-Capital 0 6,618,520 6,618,520 6,618,520 6,618,520 6,618,520 33,092,600 33,092,600 102-22500 Road Department 0 6,394,523 6,394,523 6,394,523 6,394,523 6,394,523 31,972,615 31,972,615 102-22504 Street Liqhtinq, Local Option 0 223,997 223,997 2231997 223,997 2237997 171197985 17119,985 Fund 102 Road&Bridge Other 0 253581919 27358,919 2,358,919 273587919 2,3585919 11,794,595 117794595 Appropriations 102-85504 Reserves 102 0 159501000 1,950,000 17 950,000 17 950,000 1,950,000 92 750,000 97505000 000 102-86501 Budqeted Transfers 102 0 408,919 408,919 408,919 408,919 408,919 2,044,595 2,044,595 Total Project Cost 0 11,069,625 11,069,625 11,069,625 11,069,625 11,069,625 55,348,125 55,348,125 Appropriated FY 2027 Un-Appropriated Subsequent Years 5 Year CIP Means of Financing To Date Proposed FY 2028 FY 2029 FY 2030 FY 2031 Total Total Fund 102 Fuel Taxes 0 3,025,000 3,025,000 3,025,000 3,025,000 3,025,000 15,125,000 15,125,000 Fund 102 Fund Balance Forward 0 414397575 47439575 47439,575 474397575 4,4391575 22,1977875 22,1971875 Fund 102 Interest Income 0 200,000 200,000 200,000 200,000 200,000 1,000,000 1,000,000 Fund 102 Less 5% 0 -348,950 -348,950 -348,950 -348,950 -3485 950 -1744,750 -15 744,750 Fund 102 Services-Transportation 0 47000 4,000 41000 4,000 41000 201000 201000 Fund 102 State Shared Revenues 0 3,750,000 3,750,000 3,750,000 3,750,000 3,7505000 18,750,000 18,750,000 Total Funding 0 11,069,625 11,069,625 11,069,625 11,069,625 11,069,625 55,348,125 55,348,125 Fiscal Year 2027 Summary Reports 281 Monroe County Board of County Commissioners Fiscal Years 2027 thru 2031 Capital Improvement Program - CIP Appropriation Plan Impact Fees Fund - Roadways Appropriated FY 2027 Un-Appropriated Subsequent Years 5 Year CIP Project Categories To Date Proposed FY 2028 FY 2029 FY 2030 FY 2031 Total Total Fund 130 Impact Fees Fund-Roadways 0 622,544 0 0 0 0 622,544 622,544 130-29000 Countywide Roadway Proiects 0 257179 0 0 0 0 253179 25,179 130-29001 District 1 Roadway Proiects 0 537373 0 0 0 0 533373 53,373 130-29002 District 2 proiect fundinq. 0 302,846 0 0 0 0 302,846 302,846 130-29003 District 3 Roadway Proiects 0 198,013 0 0 0 0 198,013 198,013 130-29004 Key Colony Beach Roadway P 0 43,133 0 0 0 0 43,133 43,133 Total Project Cost 0 6227544 0 0 0 0 622,544 622,544 Appropriated FY 2027 Un-Appropriated Subsequent Years 5 Year CIP Means of Financing To Date Proposed FY 2028 FY 2029 FY 2030 FY 2031 Total Total Fund 130 District 1 Impact Fees-Roadways 0 257000 0 0 0 0 251000 251000 Fund 130 District 2 Impact Fees-Roadways 0 1,500 0 0 0 0 13500 1,500 Fund 130 District 3 Impact Fees-Roadways 0 35,000 0 0 0 0 357000 351000 Fund 130 Fund Balance 0 562,219 0 0 0 0 5627219 562,219 Fund 130 Interest Earned 0 2,000 0 0 0 0 2,000 2,000 Fund 130 Less 5% 0 -31175 0 0 0 0 -3,175 -3,175 Total Funding 0 622,544 0 0 0 0 622,544 622,544 Fiscal Year 2027 Summary Reports 282 Monroe County Board of County Commissioners Fiscal Years 2027 thru 2031 Capital Improvement Program - CIP Appropriation Plan Impact Fees Fund - Parks & Recreation Appropriated FY 2027 Un-Appropriated Subsequent Years 5 Year CIP Project Categories To Date Proposed FY 2028 FY 2029 FY 2030 FY 2031 Total Total Fund 131 Impact Fees Fund-Parks& 0 465,937 0 0 0 0 465,937 465,937 Recreation 131-29501 District 1 Parks&Rec. Proiect 0 333,304 0 0 0 0 333,304 333,304 131-29502 District 2 Parks&Rec. Proiect 0 88,633 0 0 0 0 88,633 88,633 131-29503 District 3 Parks&Rec. Proiect 0 44,000 0 0 0 0 44,000 441000 Total Project Cost 0 465,937 0 0 0 0 465,937 465,937 Appropriated FY 2027 Un-Appropriated Subsequent Years 5 Year CIP Means of Financing To Date Proposed FY 2028 FY 2029 FY 2030 FY 2031 Total Total Fund 131 District 1 Impact Fees-Parks& 0 107500 0 0 0 0 10500 10500 Rec Fund 131 District 2 Impact Fees-Parks& 0 750 0 0 0 0 750 750 Rec Fund 131 District 3 Impact Fees-Park& 0 107000 0 0 0 0 103000 10,000 Rec. Fund 131 Fund Balance-Park&Rec. 0 445,749 0 0 0 0 445,749 445,749 Fund 131 Less 5%Park&Rec 0 -17062 0 0 0 0 -1,062 -1,062 Total Funding 0 465,937 0 0 0 0 465,937 465,937 Fiscal Year 2027 Summary Reports 283 Monroe County Board of County Commissioners Fiscal Years 2027 thru 2031 Capital Improvement Program - CIP Appropriation Plan Impact Fees Fund - Solid Waste Appropriated FY 2027 Un-Appropriated Subsequent Years 5 Year CIP Project Categories To Date Proposed FY 2028 FY 2029 FY 2030 FY 2031 Total Total Fund 133 Impact Fees Fund-Solid Waste 0 155,183 0 0 0 0 155,183 155,183 133-30500 Countywide Solid Waste Proie 0 155,183 0 0 0 0 1553183 1551183 Total Project Cost 0 1555183 0 0 0 0 1553183 155,183 Appropriated FY 2027 Un-Appropriated Subsequent Years 5 Year CIP Means of Financing To Date Proposed FY 2028 FY 2029 FY 2030 FY 2031 Total Total Fund 133 Fund Balance 0 152,808 0 0 0 0 1527808 1525808 Fund 133 Interest Earnings 0 27500 0 0 0 0 2500 2,500 Fund 133 Less 5% 0 -125 0 0 0 0 -125 -125 Total Funding 0 155,183 0 0 0 0 155,183 155,183 Fiscal Year 2027 Summary Reports 284 Monroe County Board of County Commissioners Fiscal Years 2027 thru 2031 Capital Improvement Program - CIP Appropriation Plan Impact Fees Fund - Fire & EMS Appropriated FY 2027 Un-Appropriated Subsequent Years 5 Year CIP Project Categories To Date Proposed FY 2028 FY 2029 FY 2030 FY 2031 Total Total Fund 135 Impact Fees Fund-Fire Facilities 0 215,074 0 0 0 0 215,074 215,074 135-31501 District 1 Fire&EMS Proiects 0 937325 0 0 0 0 933325 93,325 135-31502 District 2 Fire&EMS Proiects 0 77699 0 0 0 0 709 77699 135-31503 District 3 Fire&EMS Proiects 0 112,850 0 0 0 0 112,850 112,850 135-31504 Key Colony Bch Fire&EMS P 0 17200 0 0 0 0 1,200 17200 Total Project Cost 0 215,074 0 0 0 0 215,074 215,074 Appropriated FY 2027 Un-Appropriated Subsequent Years 5 Year CIP Means of Financing To Date Proposed FY 2028 FY 2029 FY 2030 FY 2031 Total Total Fund 135 District 1 Fire/EMS Impact Fees 0 37500 0 0 0 0 3,500 3,500 Fund 135 District 2 Fire/EMS Impact Fees 0 210 0 0 0 0 210 210 Fund 135 District 3 Fire/EMS Impact Fees 0 37000 0 0 0 0 33000 3,000 Fund 135 Fund Balance Forward 0 208,700 0 0 0 0 208,700 208,700 Fund 135 Less 5% 0 -336 0 0 0 0 -336 -336 Total Funding 0 215,074 0 0 0 0 215,074 215,074 Fiscal Year 2027 Summary Reports 285 Monroe County Board of County Commissioners Fiscal Years 2027 thru 2031 Capital Improvement Program - CIP Appropriation Plan One Cent Infrastructure Surtax Appropriated FY 2027 Un-Appropriated Subsequent Years 5 Year CIP Project Categories To Date Proposed FY 2028 FY 2029 FY 2030 FY 2031 Total Total Fund 304 Administrative&Misc. 0 25,223,834 25,786,601 27,669,699 33,030,754 25,424,336 137,135,224 137,135,224 304-22004 Administrative, Engineering, L 0 2,598,701 2,598,701 27598,701 275987701 2,5981701 1279933505 127993,505 304-22022 Old 7 Mile Bridqe Annual Cou 0 0 5623655 5621655 5623655 5621655 25250,620 2,250,620 304-590207 Debt Service Payments 0 18,091,256 18,091,368 17,911,610 17,569,068 17,229,103 88,892,405 88,892,405 304-590910 Cost Allocation 0 533,877 533,877 533,877 533,877 533,877 2,669,385 2,669,385 304-590990 Continqencv Reserves 0 1,500,000 1,500,000 1,500,000 2,000,000 2,000,000 8,500,000 8,500,000 304-590991 Cash Balance 0 215007000 2,500,000 47562,856 97766,453 25001000 217829,309 217829,309 Fund 304 Culture&Recreation 0 116001000 0 0 0 0 17600,000 17600,000 304-25017 Key West Library Roof Replac 0 1,600,000 0 0 0 0 1,600,000 1,600,000 Fund 304 General Government 0 455247066 8,580,043 0 0 0 1311047109 13,1041109 304-24005 Jackson Square Temporary C 0 1,145,000 7,665,000 0 0 0 8,810,000 8,810,000 304-24012 Ellis Buildinq Renovation-Pro 0 257,588 0 0 0 0 257,588 257,588 304-24017 Lester Buildinq Renovation 0 15026,000 0 0 0 0 1,0267000 11026,000 304-24025 Transition Nelson Buildinq to 0 31,406 0 0 0 0 31,406 31,406 304-24026 Histroric Court House-HMGP 0 750,043 750,043 0 0 0 17500,086 1,500,086 304-24029 Ruth Ivins Buildinq Renovation 0 140,000 0 0 0 0 140,000 1405000 304-24030 Biq Pine Community Center 0 315,000 165,000 0 0 0 480,000 480,000 CG1901 Ocean Reef ILA/Buildinq/Fire Bo 0 859,029 0 0 0 0 859,029 859,029 Fund 304 Physical Environment 0 242,680 2427680 2117680 2117680 160,000 110687720 1,0681720 304-22031 Biq Coppitt Wastewater 0 51,680 51,680 51,680 51,680 0 206,720 206,720 304-22032 Duck Key Wastewater 0 317000 31,000 0 0 0 62,000 62,000 304-22033 Cudioe Key Wastewater 0 150,000 150,000 150,000 150,000 150,000 7501000 750,000 304-22034 Stock Island MSTU 0 5,000 53000 5,000 5,000 5,000 25,000 25,000 304-22035 Lonq Kev MSTU 0 5,000 5,000 5,000 5,000 5,000 25,000 25,000 Fund 304 Public Safety 0 8,2297806 5,051,430 2,276,430 1,026,430 0 16,584,096 16,584,096 304-26011 Monroe Countv Detention Cen 0 3,0267430 3,026,430 2,026,430 776,430 0 87855,720 87855720 304-26020 Monroe County Detention Cen 0 11050,000 250,000 2505000 250,000 0 11800,000 11800,000 304-26021 Upqrades to Siemens HVAC S 0 33,574 0 0 0 0 33,574 33,574 304-26022 Monroe County Detention Cen 0 2,043,802 0 0 0 0 2,043,802 2,043,802 304-26025 Fire Traininq Academy Equip 0 100,000 0 0 0 0 100,000 100,000 304-26026 MCDC Fire Exhaust Fans x 28 0 275,000 275,000 0 0 0 550,000 550,000 304-26027 MCDC New Air handlers/HVA 0 375,000 375,000 0 0 0 750,000 750,000 304-26030 Upqrade Siemens BAS and Fi 0 356,000 0 0 0 0 356,000 3561000 304-26031 MCDC Plumbinq Repairs 0 300,000 0 0 0 0 300,000 300,000 304-26032 MCDC SI Transformer 0 115,000 825,000 0 0 0 940,000 940,000 304-26033 Medical Examiner Chiller Repl 0 100,000 300,000 0 0 0 400,000 400,000 304-26034 Vehicle Liftinq Svstem 0 55,000 0 0 0 0 55,000 55,000 304-26035 2012 Rescue Ambulance 557 0 400,000 0 0 0 0 400,000 4001000 Fund 304 Transportation 0 453701260 21580752 51216,055 57127,534 6101000 1719047601 17,9041601 304-27015 No Name Key Bridqe Repair 0 500,000 531,911 4,450,000 4,450,000 0 9,931,911 9,931,911 304-27018 Toms Harbor Channel Bridqe 0 145,589 0 0 0 0 145,589 145,589 304-27019 Crane Blvd Shared Use Path 0 0 1,1267519 0 0 0 1,1267519 1,126,519 304-27020 Key Deer Blvd North of Watso 0 258801343 0 0 0 0 2,880,343 25880,343 304-27025 Caribbean Drive Bridqe Repair 0 25,000 443,656 0 0 0 468,656 468,656 304-27026 Steamboat Creek Bridge Repa 0 0 785666 0 402,534 0 481,200 4811200 304-27027 Pavement Reiuvenation Proie 0 755,000 400,000 430,000 275,000 610,000 27470,000 21470,000 304-27058 Ocean Bav Drive Embankmen 0 647328 0 3361055 0 0 400,383 4001383 Total Project Cost 0 445190,646 42,241,506 35,373,864 39,396,398 26,194,336 187,396,750 187,396,750 Fiscal Year 2027 Summary Reports 286 Monroe County Board of County Commissioners Fiscal Years 2027 thru 2031 Capital Improvement Program - CIP Appropriation Plan One Cent Infrastructure Surtax Appropriated FY 2027 Un-Appropriated Subsequent Years 5 Year CIP Means of Financing To Date Proposed FY 2028 FY 2029 FY 2030 FY 2031 Total Total Fund 304 Fund Balance Forward 0 9,860,151 8,127,545 1,269,919 5,302,415 -7,886,890 16,673,140 165673,140 Fund 304 Interest Earnings 0 500,000 500,000 500,000 500,000 500,000 2,500,000 2,500,000 Fund 304 Less 5% 0 -1,806,869 -17795,472 -1,794,945 -1,794,421 -1,793,749 -8,9853456 -8,985,456 Fund 304 Miscellaneous Revenue 0 2,637,364 2,409,433 2,398,890 2,388,404 2,374,975 12,209,066 12,209,066 Fund 304 One Cent Infrastructure Sales Tax 0 33,000,000 33,000,000 33,000,000 33,000,000 33,000,000 165,000,000 165,000,000 Total Funding 0 44,1901646 42,241,506 35,373,864 391396,398 26,1941336 187,396,750 187,396750 Fiscal Year 2027 Summary Reports 287 Monroe County Board of County Commissioners Fiscal Years 2027 thru 2031 Capital Improvement Program - CIP Appropriation Plan Fund 304 Administrative & Misc. Appropriated FY 2027 Un-Appropriated Subsequent Years 5 Year CIP Projects To Date Proposed FY 2028 FY 2029 FY 2030 FY 2031 Total Total 304-22004 Administrative, Engineering, Legal Costs - 275981701 25981701 275987701 275987701 215987701 127993505 1229937505 304-590991 Cash Balance - 275001000 255001000 47562,856 977667453 215007000 217829,309 2178297309 304-590990 Contingency Reserves - 1,500,000 1500,000 1,500,000 2,000,000 2,000,000 8,500,000 8,500,000 304-590910 Cost Allocation - 5337877 5337877 5337877 533,877 5331877 276695385 216697385 304-590207 Debt Service Payments - 18,091,256 18,091,368 17,911,610 17,569,068 17,229,103 88,892,405 887892,405 304-22022 Old 7 Mile Bridge Annual County Match - - 562,655 562,655 562,655 5625655 2,250,620 2,2501620 Total Project Cost - 25,223,834 25,786,601 27,669,699 33,030,754 25,424,336 137,135,22 137,135,22 Appropriated FY 2027 Un-Appropriated Subsequent Years 5 Year CIP Current Revenues To Date Proposed FY 2028 FY 2029 FY 2030 FY 2031 Total Total Fund 304 Fund Balance Forward - 75784,943 8,127,545 1,269,919 5,302,415 -7,886,890 14,597,932 14,597,932 Fund 304 Interest Earnings - 500,000 500,000 500,000 500,000 500,000 2,500,000 2,500,000 Fund 304 Less 5% - -178061869 -157951472 -177941945 -177947421 -177937749 -87985,456 -819857456 Fund 304 Miscellaneous Revenue - 233943684 2,1665753 2,187,210 25176,724 25214,975 117140,346 1111403346 Fund 304 One Cent Infrastructure Sales Tax - 16,3513076 16,7875775 2555073515 267846,036 321390,000 1177882,40 1175882,40 Total Funding - 25,223,834 25,786,601 27,669,699 33,030,754 25,424,336 137,135,22 137,135722 Fiscal Year 2027 288 Summary Reports Monroe County Board of County Commissioners Fiscal Years 2027 thru 2031 Capital Improvement Program - CIP Appropriation Plan Title:Administrative,Engineering,Legal Costs Project:304-22004 Category: Fund 304 Administrative&Misc. Status:Adopted Department: Engineering Services/Roads LMS: N/A Comprehensive Plan Information Project Location CIE Project: N/A Plan Reference: District: LOS/Concurrency: N/A Project Need: N/A Location: Programmed • • Proarammed Aaaroariated Budaeted Non-Aaaroariated Proarammed CIP Fundina Funding To Date FY 2027 FY 2028 FY 2029 FY 2030 FY 2031 Future Fundina 12,993,505 0 2,598,701 2,59857011 2,598,70717 21 598,701 2)59817011 540,223 Description and Scope Capital Project related payroll expenses. Rationale Project • Schedule of Project Activities From-To Amount Project Management 10/19-09/26 1375337728 Total Budgetary Cost Estimate: 139533,728 Means ofFinancing Funding Source Amount Fund 304 Interest Earnings 27500,000 Fund 304 Less 5% (8,985,456) Fund 304 One Cent Infrastructure Sales Tax 19,478,961 Total Programmed Funding: 129993,505 Future Funding Requirements: 5409223 Fiscal Year 2027 289 Summary Reports Monroe County Board of County Commissioners Fiscal Years 2027 thru 2031 Capital Improvement Program - CIP Appropriation Plan Title:Old 7 Mile Bridge Annual County Match Project:304-22022 Category: Fund 304 Administrative&Misc. Status:Adopted Department: Engineering Services/Roads LMS: N/A Comprehensive Plan Information Project Location CIE Project: N/A Plan Reference: District: LOS/Concurrency: N/A Project Need: N/A Location: Marathon, FL Programmed • • Proarammed Aaaroariated Budaeted Non-Aaaroariated Proarammed CIP Fundina Funding To Date FY 2027 FY 2028 FY 2029 FY 2030 FY 2031 Future Fundina 2,250,620 0 0 56216551 562,65757 562,655 562,655 562,655 Description and Scope Maintenance and upkeep costs for the old 7-mile bridge. Rationale Project • Schedule of Project Activities From-To Amount N Project Mgmt 10/21 -09/52 278137275 i 5 a Total Budgetary Cost Estimate: 27813,275 ,.. Means of Financing r Funding Source Amount Fund 304 One Cent Infrastructure Sales Tax 27250,620 r i p r( ar Total Programmed Funding: 212509620 Future Funding Requirements: 562,655 Fiscal Year 2027 290 Summary Reports Monroe County Board of County Commissioners Fiscal Years 2027 thru 2031 Capital Improvement Program - CIP Appropriation Plan Title: Debt Service Payments Project:304-590207 Category: Fund 304 Administrative&Misc. Status:Adopted Department: B.O.C.C. LMS: N/A Comprehensive Plan InformationProject • • CIE Project: N/A Plan Reference: District: LOS/Concurrency: N/A Project Need: N/A Location: Programmed • • Proarammed Aaproariated Budaeted Non-Aaaroariated Proarammed CIP Fundina Funding To Date FY 2027 FY 2028 FY 2029 FY 2030 FY 2031 Future Fundina 88,892,405 0 18,091,256 18,09113681 17,911,610 17,569,0681 17122911031 1,1941324 Description and Scope Transfer of funds from 304 to Debt Service Fund 207. Rationale Project Ma• Schedule of Project Activities From-To Amount Project Management 10/14-09/27 9070867729 Total Budgetary Cost Estimate: 903086,729 Means of • Funding Source Amount Fund 304 Fund Balance Forward 97597,932 Fund 304 Miscellaneous Revenue 11,1405346 Fund 304 One Cent Infrastructure Sales Tax 68,154,127 Total Programmed Funding: 881892,405 Future Funding Requirements: 1,194,324 Fiscal Year 2027 291 Summary Reports Monroe County Board of County Commissioners Fiscal Years 2027 thru 2031 Capital Improvement Program - CIP Appropriation Plan Title:Cost Allocation Project:304-590910 Category: Fund 304 Administrative&Misc. Status:Adopted Department: B.O.C.C. LMS: N/A Comprehensive Plan Information Project Location CIE Project: N/A Plan Reference: District: LOS/Concurrency: N/A Project Need: N/A Location: Programmed • • Proarammed Aaaroariated Budaeted Non-Aaaroariated Proarammed CIP Fundina Funding To Date FY 2027 FY 2028 FY 2029 FY 2030 FY 2031 Future Fundina 2,669,385 0 5337877 53318771 533,877 533,877 533)8771 1,8651230 Description and Scope Indirect costs paid out of the General Fund 001. Rationale Project • Schedule of Activities Project Activities From-To Amount Project Management 10/14-09/26 475347615 Total Budgetary Cost Estimate: 47534,615 Means ofFinancing Funding Source Amount Fund 304 One Cent Infrastructure Sales Tax 27669,385 Total Programmed Funding: 216699385 Future Funding Requirements: 19865,230 Fiscal Year 2027 292 Summary Reports Monroe County Board of County Commissioners Fiscal Years 2027 thru 2031 Capital Improvement Program - CIP Appropriation Plan Title:Contingency Reserves Project:304-590990 Category: Fund 304 Administrative&Misc. Status:Adopted Department: B.O.C.C. LMS: N/A Comprehensive Plan InformationProject • • CIE Project: N/A Plan Reference: District: LOS/Concurrency: N/A Project Need: N/A Location: Programmed • • Proarammed Aaaroariated Budaeted Non-Aaaroariated Proarammed CIP Fundina Funding To Date FY 2027 FY 2028 FY 2029 FY 2030 FY 2031 Future Fundina 8,500,000 0 1,500,000 1,50050001 1,500,0070 7- 21 000,000 2,000,000 -5,524,762 Description and Scope Unappropriated Reserves Rationale Project Ma• Schedule of Project Activities From-To Amount Project Management 10/20-09/26 279757238 Total Budgetary Cost Estimate: 2,975,238 Means of • Funding Source Amount Fund 304 One Cent Infrastructure Sales Tax 87500,000 Total Programmed Funding: 81500,000 Future Funding Requirements: (53524,762) Fiscal Year 2027 293 Summary Reports Monroe County Board of County Commissioners Fiscal Years 2027 thru 2031 Capital Improvement Program - CIP Appropriation Plan Title:Cash Balance Project:304-590991 Category: Fund 304 Administrative&Misc. Status:Adopted Department: B.O.C.C. LMS: N/A Comprehensive Plan Information Project Location CIE Project: N/A Plan Reference: District: LOS/Concurrency: N/A Project Need: N/A Location: Programmed • • Proarammed Aaproariated Budaeted Non-Aaaroariated Proarammed CIP Fundina Funding To Date FY 2027 FY 2028 FY 2029 FY 2030 FY 2031 Future Fundina 21,829,309 0 2,500,000 2,50050001 4,562,85767 91766,4531 2,500,000 -3,743,447 Description and Scope Cash balance held as reserve. Rationale Project • Schedule of Project Activities From-To Amount Project Management 10/19-09/26 1870857862 Total Budgetary Cost Estimate: 183085,862 Means ofFinancing Funding Source Amount Fund 304 Fund Balance Forward 57000,000 Fund 304 One Cent Infrastructure Sales Tax 161829,309 Total Programmed Funding: 211829,309 Future Funding Requirements: (33743,447) Fiscal Year 2027 294 Summary Reports Monroe County Board of County Commissioners Fiscal Years 2027 thru 2031 Capital Improvement Program - CIP Appropriation Plan Fund 304 Culture & Recreation Appropriated FY 2027 Un-Appropriated Subsequent Years 5 Year CIP Projects To Date Proposed FY 2028 FY 2029 FY 2030 FY 2031 Total Total 304-25017 Key West Library Roof Replacement - 1,6001000 - - - - 17600,000 116007000 Total Project Cost - 1,6001000 - - - - 17600,000 11600,000 Appropriated FY 2027 Un-Appropriated Subsequent Years 5 Year CIP Current Revenues To Date Proposed FY 2028 FY 2029 FY 2030 FY 2031 Total Total Fund 304 One Cent Infrastructure Sales Tax - 1,6001000 - - - - 1,600,000 1,6007000 Total Funding - 1,6001000 - - - - 1,600,000 1,6007000 Fiscal Year 2027 295 Summary Reports Monroe County Board of County Commissioners Fiscal Years 2027 thru 2031 Capital Improvement Program - CIP Appropriation Plan Title: Key West Library Roof Replacement Project:304-25017 Category: Fund 304 Culture&Recreation Status: Proposed Department: Facilities Maintenance LMS: Comprehensive Plan Information Project Location CIE Project: N/A Plan Reference: District: LOS/Concurrency: Project Need: Location: Key West Programmed • • Proarammed ADDroariated Budaeted Non-Aaaroariated Proarammed CIP Fundina Funding To Date FY 2027 FY 2028 FY 2029 FY 2030 FY 2031 Future Fundina 1,600,000 0 1,6007000 01 01 01 0 -1,6001000 Description and Scope The roof has reached the end of its lifespan and is in need of replacement. Expected to be completed in FY27 Rationale Project Map Schedule of Project Activities From-To Amount / 4 I 1 ...I4III� I IIIIIIII III III w j 1 i I Total CostEstim ate• 0 Means of Financing '/f l Funding Source Amount Fund 304 One Cent Infrastructure Sales Tax 1,600,000 e"��y li 0 r lak Total Programmed Funding: 111600 000 Future Funding Requirements: (136009000) Fiscal Year 2027 296 Summary Reports Monroe County Board of County Commissioners Fiscal Years 2027 thru 2031 Capital Improvement Program - CIP Appropriation Plan Fund 304 General Government Appropriated FY 2027 Un-Appropriated Subsequent Years 5 Year CIP Projects To Date Proposed FY 2028 FY 2029 FY 2030 FY 2031 Total Total 304-24030 Big Pine Community Center - 315,000 1657000 - - - 4807000 480,000 304-24012 Ellis Building Renovation-Property Appra - 257,588 - - - - 2577588 257588 304-24026 Histroric Court House-HMGP Match - 750,043 750,043 - - - 1,500,086 1,500,086 304-24005 Jackson Square Temporary Chiller&De - 151451000 736657000 - - - 878103000 81810,000 304-24017 Lester Building Renovation - 1,026,000 - - - - 1,026,000 1,026,000 CG1901 Ocean Reef ILA/Building/Fire Boat/Ambulan - 8597029 - - - - 859,029 859,029 304-24029 Ruth Ivins Building Renovations - 1407000 - - - - 140,000 140,000 304-24025 Transition Nelson Building to Siemens HV - 311406 - - - - 31,406 31,406 Total Project Cost - 4,5245066 85807043 - - - 137104,109 1371041109 Appropriated FY 2027 Un-Appropriated Subsequent Years 5 Year CIP Current Revenues To Date Proposed FY 2028 FY 2029 FY 2030 FY 2031 Total Total Fund 304 Fund Balance Forward - 317406 - - - - 31,406 31,406 Fund 304 One Cent Infrastructure Sales Tax - 434923660 85805043 - - - 137072,703 1310723703 Total Funding - 455241066 835807043 - - - 1371045109 137104,109 Fiscal Year 2027 297 Summary Reports Monroe County Board of County Commissioners Fiscal Years 2027 thru 2031 Capital Improvement Program - CIP Appropriation Plan Title:Jackson Square Temporary Chiller&Demolition Project:304-24005 Category: Fund 304 General Government Status:Adopted Department: Facilities Maintenance LMS: Comprehensive Plan Information Project Location CIE Project: N/A Plan Reference: District: LOS/Concurrency: Project Need: Location:500 Whitehead Street,Key West, FL 33040 Programmed • • Proarammed Aaproariated Budaeted Non-Aaaroariated Proarammed CIP Fundina Funding To Date FY 2027 FY 2028 FY 2029 FY 2030 FY 2031 Future Fundina 8,810,000 0 1,145,000 7,66550001 0 01 0 -8,660,000 Description and Scope The current chiller servicing the Jackson Square buildings(Historic Jail,Historic Courthouse, Freeman Justice,Courthouse Annex)is past its life expectancy. Funds will be utilized to secure temporary chiller equipment and demolish the old Jefferson Browne building.Once demolished,a new building will be constructed to house a permanent chiller. Rationale FundingStrategy Fund 304 Project • Schedule of IMF' , Project Activities From-To Amount IF J Design/Engineering 10/19-09/28 150,000 ........... ' II �iWilXliro l l Total Budgetary Cost Estimate: 150,000 e o J� Means ofFinancing Funding Source Amount Fund 304 One Cent Infrastructure Sales Tax 8 810 000 o � llll/I'llii/9?riPNNNI�iHdl fitufNf,,,,,, I� Gr oii M',11111f� I li`' h 7'f Jm�tsnWe ylUN nI� ul ofl 0 osYasUrraJfofrrtaoirroarrrrnffyl101Ulll/O�i/II11ralUXrrnr<ry✓nr� III iu sli J Total Programmed Funding: 81810,000 Future Funding Requirements: (83660,000) Fiscal Year 2027 298 Summary Reports Monroe County Board of County Commissioners Fiscal Years 2027 thru 2031 Capital Improvement Program - CIP Appropriation Plan Title: Ellis Building Renovation-Property Appraiser Project:304-24012 Category: Fund 304 General Government Status: Proposed Department: Facilities Maintenance LMS: Comprehensive Plan InformationProject • • CIE Project: N/A Plan Reference: District: LOS/Concurrency: Project Need: Location:88800 Overseas Hwy, Plantation Key Programmed • • Proarammed Aaaroariated Budaeted Non-Aaaroariated Proarammed CIP Fundina Funding To Date FY 2027 FY 2028 FY 2029 FY 2030 FY 2031 Future Fundina 257,588 0 2577588 01 7017777 01 0 -2571588 Description and Scope Monroe County Property Appraiser is relocating from the 1st floor of the Ellis Building to the 2nd floor. This project is the renovation of the 2nd floor space.The building also requires some spalling repairs. Rationale Project Ma• Schedule of Project Activities From-To Amount i /amu �lA,iii it IU /and�rrrrrrmrlfi/i` I I uuuu OF i �l i I�ulllll uull��ulll� J� UIIllI ` y lu 1 III i �p uul ' J 1 i%IV'IIViI U I J) fJfJ k tl'YIl ll i, J I III�I I �10 Total Budgetary Cost Estimate: 0 Means of • Funding Source Amount Fund 304 One Cent Infrastructure Sales Tax 257,588 1 �I I; t , Total Programmed Funding: 257,588 Future Funding Requirements: 257 588 Fiscal Year 2027 299 Summary Reports Monroe County Board of County Commissioners Fiscal Years 2027 thru 2031 Capital Improvement Program - CIP Appropriation Plan Title: Lester Building Renovation Project:304-24017 Category: Fund 304 General Government Status: Proposed Department: Facilities Maintenance LMS: Comprehensive Plan Information Project Location CIE Project: N/A Plan Reference: District: LOS/Concurrency: Project Need: Location: Key West Programmed • • Proarammed Aaproariated Budaeted Non-Aaaroariated Proarammed CIP Fundina Funding To Date FY 2027 FY 2028 FY 2029 FY 2030 FY 2031 Future Fundina 1,026,000 0 1,026,000 01 0 01 0 -1,026,000 Description and Scope Replacing all ductwork in the Lester Building and performing an air flow balance test.Air Handlers will also be replaced,walls adjacent to the handlers will be removed and reconstructed once new units are installed. Rationale Project • Schedule of Project Activities From-To Amount � , l 1 ul y Total Budgetary Cost Estimate: 0 AMeans of Financing / Funding Source Amount Fund 304 One Cent Infrastructure Sales Tax 17026,000 i 1IIII r/ / 1p�llf XJ l 1 O Total Programmed Funding: 111026 000 Future Funding Requirements: (1,026,000) Fiscal Year 2027 300 Summary Reports Monroe County Board of County Commissioners Fiscal Years 2027 thru 2031 Capital Improvement Program - CIP Appropriation Plan Title:Transition Nelson Building to Siemens HVAC System Project:304-24025 Category: Fund 304 General Government Status: Proposed Department: Facilities Maintenance LMS: Comprehensive Plan Information Project Location CIE Project: N/A Plan Reference: District: LOS/Concurrency: Project Need: Location: Programmed • • Proarammed Aaproariated Budaeted Non-Aaaroariated Proarammed CIP Fundina Funding To Date FY 2027 FY 2028 FY 2029 FY 2030 FY 2031 Future Fundina 31,406 0 31,406 01 0 01 0 -311406 Description and Scope Update HVAC system in Murray Nelson building with new Siemens system. Rationale Project • Schedule of / Project Activities From-To Amount lu M i" ' Total Budgetary Cost Estimate: 0 9 Y �rf Means ofFinancing 11f Funding Source Amount Fund 304 Fund Balance Forward 311406 j � � uil uuuuuuu� I uuuuuuilom I1 4 Total Programmed Funding: 317406 Future Funding Requirements: 31 406 Fiscal Year 2027 301 Summary Reports Monroe County Board of County Commissioners Fiscal Years 2027 thru 2031 Capital Improvement Program - CIP Appropriation Plan Title: Histroric Court House-HMGP Match Project:304-24026 Category: Fund 304 General Government Status: Proposed Department: Facilities Maintenance LMS: Comprehensive Plan Information Project Location CIE Project: N/A Plan Reference: District: LOS/Concurrency: Project Need: Location: Programmed • • Proarammed Aaproariated Budaeted Non-Aaaroariated Proarammed CIP Fundina Funding To Date FY 2027 FY 2028 FY 2029 FY 2030 FY 2031 Future Fundina 1,500,086 0 7507043 75010431 0 01 0 -1,5001086 Description and Scope Grant received for application of waterproof sealant to Courthouse brick exterior until bricks can be replaced. Rationale Project • Schedule of Project Activities From-To Amount 1= u I Total Budgetary Cost Estimate: 0 Means ofFinancing t Funding Source Amount Fund 304 One Cent Infrastructure Sales Tax 17500,086 l l� r 's m t arr�H6p g� t g Total Programmed Funding: 1 500 086 / it/ iNl Future Funding Requirements: (1,500,086) Fiscal Year 2027 302 Summary Reports Monroe County Board of County Commissioners Fiscal Years 2027 thru 2031 Capital Improvement Program - CIP Appropriation Plan Title: Ruth Ivins Building Renovations Project:304-24029 Category: Fund 304 General Government Status: Proposed Department: Facilities Maintenance LMS: Comprehensive Plan Information Project Location CIE Project: N/A Plan Reference: District: LOS/Concurrency: Project Need: Location: Programmed • • Proarammed Aaproariated Budaeted Non-Aaaroariated Proarammed CIP Fundina Funding To Date FY 2027 FY 2028 FY 2029 FY 2030 FY 2031 Future Fundina 140,000 0 1407000 01 0 01 0 -1401000 Description and Scope Internal renovations to update Department of Health space and create office space for the Public Defender's office. Renovations to include new flooring,lighting, interior and exterior paint as well as modification to the existing layout of the floorplan to accommodate separate space for PD. Rationale Project • Schedule of Project Activities From-To Amount 112 669 2016 `6'0111'�-, Total Budgetary Cost Estimate: 0 Means ofFinancing Funding Source Amount Fund 304 One Cent Infrastructure Sales Tax 140,000 ff r r ii f / / l / //� r 01, ON Total Programmed Funding: 140,000 Future Funding Requirements: (140 000) Fiscal Year 2027 303 Summary Reports Monroe County Board of County Commissioners Fiscal Years 2027 thru 2031 Capital Improvement Program - CIP Appropriation Plan Title: Big Pine Community Center Project:304-24030 Category: Fund 304 General Government Status: Proposed Department: Facilities Maintenance LMS: Comprehensive Plan Information Project Location CIE Project: N/A Plan Reference: District: LOS/Concurrency: Project Need: Location: Big Pine Programmed • • Proarammed Aaproariated Budaeted Non-Aaaroariated Proarammed CIP Fundina Funding To Date FY 2027 FY 2028 FY 2029 FY 2030 FY 2031 Future Fundina 480,000 0 3157000 1651000 707— 01 0 -480)000 Description and Scope New Community Center to house County operations currently based in leased space at Big Pine shopping center. Rationale Project • Schedule of Project Activities From-To Amount l � / >a � i / ,rrr, / Y, / r � I / y, / / l r J / / ;llryrn rii� i /f Of / l III r4 ' ���iiii%/ / Total Budgetary Cost Estimate: 0 Means of Financing Funding Source Amount Fund 304 One Cent Infrastructure Sales Tax 480,000 gg MM W II I II Total Programmed Funding: 480,000 Future Funding Requirements: (4809000) Fiscal Year 2027 304 Summary Reports Monroe County Board of County Commissioners Fiscal Years 2027 thru 2031 Capital Improvement Program - CIP Appropriation Plan Title:Ocean Reef ILA/Building/Fire Boat/Ambulance Project:CG1901 Category: Fund 304 General Government Status: Proposed Department: B.O.C.C. LMS: N/A Comprehensive Plan Information Project Location CIE Project: N/A Plan Reference: District: LOS/Concurrency: N/A Project Need: N/A Location: Key Largo, FL Programmed • • Proarammed Aaaroariated Budaeted Non-Aaaroariated Proarammed CIP Fundina Funding To Date FY 2027 FY 2028 FY 2029 FY 2030 FY 2031 Future Fundina 859,029 0 8597029 01 7017777 01 01 3401971 Description and Scope Reimbursement for the purchase of Ambulance and Volunteer Fire Department equipment. Rationale FundingStrategy One Cent Infrastructure Sales Tax-Fund 304 Project • Schedule of Project Activities From-To Amount Project Mgmt 10/18-09/20 172007000 f afire ii � Total Budgetary Cost Estimate: 17200,000 Means of Financing r, / Funding Source Amount Fund 304 One Cent Infrastructure Sales Tax 859 029 a r f r r Total Programmed Funding: 859,029 Future Funding Requirements: 340'1 971 Fiscal Year 2027 305 Summary Reports Monroe County Board of County Commissioners Fiscal Years 2027 thru 2031 Capital Improvement Program - CIP Appropriation Plan Fund 304 Physical Environment Appropriated FY 2027 Un-Appropriated Subsequent Years 5 Year CIP Projects To Date Proposed FY 2028 FY 2029 FY 2030 FY 2031 Total Total 304-22031 Big Coppitt Wastewater - 515680 51,680 511680 51,680 - 2067720 206720 304-22033 Cudjoe Key Wastewater - 150,000 1507000 150,000 150,000 1501000 750,000 750,000 304-22032 Duck Key Wastewater - 31,000 31,000 - - - 62,000 62,000 304-22035 Long Key MSTU - 51000 5,000 5,000 57000 5,000 253000 255000 304-22034 Stock Island MSTU - 5,000 5,000 5,000 5,000 5,000 25,000 25,000 Total Project Cost - 2427680 242,680 2111680 211,680 160,000 1,068,720 1,0687720 Appropriated FY 2027 Un-Appropriated Subsequent Years 5 Year CIP Current Revenues To Date Proposed FY 2028 FY 2029 FY 2030 FY 2031 Total Total Fund 304 Miscellaneous Revenue - 24200 2427680 2117680 2117680 1601000 17068720 150687720 Total Funding - 2421680 2427680 2115680 211,680 160,000 17068720 150687720 Fiscal Year 2027 1 306 Summary Reports Monroe County Board of County Commissioners Fiscal Years 2027 thru 2031 Capital Improvement Program - CIP Appropriation Plan Title: Big Coppitt Wastewater Project:304-22031 Category: Fund 304 Physical Environment Status:Adopted Department: Facilities Maintenance LMS: Comprehensive Plan Information Project Location CIE Project: N/A Plan Reference: District: LOS/Concurrency: Project Need: Location: Programmed • • Proarammed Aaproariated Budaeted Non-Aaaroariated Proarammed CIP Fundina Funding To Date FY 2027 FY 2028 FY 2029 FY 2030 FY 2031 Future Fundina 206,720 0 511680 511680 51,680 51,680 0 -206,720 Description and Scope For System Development and Debt Service costs. Rationale Project • Schedule of Activities Project Activities From-To Amount Total Budgetary Cost Estimate: 0 Means ofFinancing Funding Source Amount Fund 304 Miscellaneous Revenue 206,720 Total Programmed Funding: 206J20 Future Funding Requirements: (2069720) Fiscal Year 2027 307 Summary Reports Monroe County Board of County Commissioners Fiscal Years 2027 thru 2031 Capital Improvement Program - CIP Appropriation Plan Title: Duck Key Wastewater Project:304-22032 Category: Fund 304 Physical Environment Status:Adopted Department: Facilities Maintenance LMS: Comprehensive Plan Information Project Location CIE Project: N/A Plan Reference: District: LOS/Concurrency: Project Need: Location: Programmed • • Proarammed Aaproariated Budaeted Non-Aaaroariated Proarammed CIP Fundina Funding To Date FY 2027 FY 2028 FY 2029 FY 2030 FY 2031 Future Fundina 62,000 0 31,000 311000 0 01 0 -621000 Description and Scope For System Development and Debt Service costs. Rationale Project • Schedule of Activities Project Activities From-To Amount Total Budgetary Cost Estimate: 0 Means ofFinancing Funding Source Amount Fund 304 Miscellaneous Revenue 621000 Total Programmed Funding: 627000 Future Funding Requirements: (62,000) Fiscal Year 2027 308 Summary Reports Monroe County Board of County Commissioners Fiscal Years 2027 thru 2031 Capital Improvement Program - CIP Appropriation Plan Title:Cudjoe Key Wastewater Project:304-22033 Category: Fund 304 Physical Environment Status:Adopted Department: Facilities Maintenance LMS: Comprehensive Plan Information • • • CIE Project: N/A Plan Reference: District: LOS/Concurrency: Project Need: Location: Programmed • • Proarammed Aaproariated Budaeted Non-Aaaroariated Proarammed CIP Fundina Funding To Date FY 2027 FY 2028 FY 2029 FY 2030 FY 2031 Future Fundina 750,000 0 1507000 15010001 150,000 150,000 150,000 -750)000 Description and Scope For system development and debt service costs. Rationale Project Ma• Schedule of Activities Project Activities From-To Amount Total Budgetary Cost Estimate: 0 Means of Financing Funding Source Amount Fund 304 Miscellaneous Revenue 750,000 Total Programmed Funding: 750,000 Future Funding Requirements: (7509000) Fiscal Year 2027 309 Summary Reports Monroe County Board of County Commissioners Fiscal Years 2027 thru 2031 Capital Improvement Program - CIP Appropriation Plan Title:Stock Island MSTU Project:304-22034 Category: Fund 304 Physical Environment Status:Adopted Department: Facilities Maintenance LMS: Comprehensive Plan Information Project Location CIE Project: N/A Plan Reference: District: LOS/Concurrency: Project Need: Location: Programmed • • Proarammed Aaaroariated Budaeted Non-Aaaroariated Proarammed CIP Fundina Funding To Date FY 2027 FY 2028 FY 2029 FY 2030 FY 2031 Future Fundina 25,000 0 5,000 550001 5,000 5,0001 510001 -251 000 Description and Scope For System Development and Debt Service costs. Rationale Project • Schedule of Project Activities From-To Amount Total Budgetary Cost Estimate: 0 Means ofFinancing Funding Source Amount Fund 304 Miscellaneous Revenue 251000 Total Programmed Funding: 25,000 Future Funding Requirements: (25,000) Fiscal Year 2027 310 Summary Reports Monroe County Board of County Commissioners Fiscal Years 2027 thru 2031 Capital Improvement Program - CIP Appropriation Plan Title: Long Key MSTU Project:304-22035 Category: Fund 304 Physical Environment Status:Adopted Department: Facilities Maintenance LMS: Comprehensive Plan Information Project Location CIE Project: N/A Plan Reference: District: LOS/Concurrency: Project Need: Location: Programmed • • Proarammed Aaaroariated Budaeted Non-Aaaroariated Proarammed CIP Fundina Funding To Date FY 2027 FY 2028 FY 2029 FY 2030 FY 2031 Future Fundina 25,000 0 5,000 550001 5,000 5,0001 510001 -251 000 Description and Scope For System Development and Debt Service costs. Rationale Project • Schedule of Project Activities From-To Amount Total Budgetary Cost Estimate: 0 Means ofFinancing Funding Source Amount Fund 304 Miscellaneous Revenue 251000 Total Programmed Funding: 25,000 Future Funding Requirements: (25,000) Fiscal Year 2027 311 Summary Reports Monroe County Board of County Commissioners Fiscal Years 2027 thru 2031 Capital Improvement Program - CIP Appropriation Plan Fund 304 Public Safety Appropriated FY 2027 Un-Appropriated Subsequent Years 5 Year CIP Projects To Date Proposed FY 2028 FY 2029 FY 2030 FY 2031 Total Total 304-26035 2012 Rescue Ambulance 557187-REM - 400,000 - - - - 4007000 400,000 304-26025 Fire Training Academy Equipment Shed - 100,000 - - - - 1007000 100,000 304-26026 MCDC Fire Exhaust Fans x 28 - 275,000 275,000 - - - 550,000 550,000 304-26027 MCDC New Air handlers/HVAC - 375,000 3757000 - - - 7507000 750,000 304-26031 MCDC Plumbing Repairs - 300,000 - - - - 300,000 300,000 304-26032 MCDC SI Transformer - 1157000 825,000 - - - 940,000 940,000 304-26033 Medical Examiner Chiller Replacement - 1007000 300,000 - - - 400,000 400,000 304-26020 Monroe County Detention Center Kitchen - 1,0505000 2507000 250,000 250,000 - 178007000 178007000 304-26022 Monroe County Detention Center Roof,W - 2,0435802 - - - - 27043,802 270437802 304-26011 Monroe County Detention Center Spalling - 3,026,430 33026,430 27026,430 776,430 - 8,855,720 8,8557720 304-26030 Upgrade Siemens BAS and Fire Panels D - 3567000 - - - - 356,000 356,000 304-26021 Upgrades to Siemens HVAC System at M - 33,574 - - - - 33,574 33,574 304-26034 Vehicle Lifting System - 555000 - - - - 55,000 557000 Total Project Cost - 8,2293806 5,051,430 2,276,430 1,026,430 - 16,584,096 16,584,096 Appropriated FY 2027 Un-Appropriated Subsequent Years 5 Year CIP Current Revenues To Date Proposed FY 2028 FY 2029 FY 2030 FY 2031 Total Total Fund 304 Fund Balance Forward - 2,0435802 - - - - 2,043,802 2,0437802 Fund 304 One Cent Infrastructure Sales Tax - 6,186,004 5,051,430 2,276,430 1,026,430 - 14,540,294 14,540,294 Total Funding - 8,229,806 5,051,430 27276,430 1,026,430 - 16,584,096 16,584,096 Fiscal Year 2027 312 Summary Reports Monroe County Board of County Commissioners Fiscal Years 2027 thru 2031 Capital Improvement Program - CIP Appropriation Plan Title: Monroe County Detention Center Spalling Repairs Project:304-26011 Category: Fund 304 Public Safety Status: Proposed Department: Facilities Maintenance LMS: Comprehensive Plan Information Project Location CIE Project: N/A Plan Reference: District: LOS/Concurrency: Project Need: Location:5501 College Rd., Key West 33040 Programmed • • Proarammed Aaaroariated Budaeted Non-Aaaroariated Proarammed CIP Fundina Funding To Date FY 2027 FY 2028 FY 2029 FY 2030 FY 2031 Future Fundina 8,855,720 0 3,026,430 3,02654301 2,026,4 01 776,430 0 -8,855,720 Description and Scope This project is to include approximately 13,000 SF of stucco that needs to be removed, replaced and repainted to match the existing surroundings. Rationale Project • Schedule of Project c ivi ies From o Amount Total Budgetary Cost Estimate: 0 Means ofFinancing r Funding Source Amount Fund 304 One Cent Infrastructure Sales Tax 87855720 %J r ,q Total Programmed Funding: 81855J20 Future Funding Requirements: (83855J20) Fiscal Year 2027 313 Summary Reports Monroe County Board of County Commissioners Fiscal Years 2027 thru 2031 Capital Improvement Program - CIP Appropriation Plan Title: Monroe County Detention Center Kitchen Repairs Project:304-26020 Category: Fund 304 Public Safety Status: Proposed Department: Facilities Maintenance LMS: Comprehensive Plan Information Project Location CIE Project: N/A Plan Reference: District: LOS/Concurrency: Project Need: Location: Key West Programmed • • Proarammed Aaproariated Budaeted Non-Aaaroariated Proarammed CIP Fundina Funding To Date FY 2027 FY 2028 FY 2029 FY 2030 FY 2031 Future Fundina 1,800,000 0 1,050,000 25010001 250,000 250,000 0 -1,8001000 Description and Scope The Detention Center kitchen has been in operation 24 hours a day 7 days a week for the last 30+years and needs to be shut down for a period of time in order to refinish all surfaces,replace all lighting, replace specific equipment,replace broken counters,repair plumbing system,and repair HVAC system. Rationale Project • Schedule of Project c ivi ies From o Amount Total Budgetary Cost Estimate: 0 Means ofFinancing r Funding Source Amount Fund 304 One Cent Infrastructure Sales Tax 17800,000 %J r ,q Total Programmed Funding: 11800,000 Future Funding Requirements: (1,800,000) Fiscal Year 2027 314 Summary Reports Monroe County Board of County Commissioners Fiscal Years 2027 thru 2031 Capital Improvement Program - CIP Appropriation Plan Title: Upgrades to Siemens HVAC System at Medical Examiner Project:304-26021 Category: Fund 304 Public Safety Status: Proposed Department: Facilities Maintenance LMS: Comprehensive Plan Information Project Location CIE Project: N/A Plan Reference: District: LOS/Concurrency: Project Need: Location: Programmed • • Proarammed Aaproariated Budaeted Non-Aaaroariated Proarammed CIP Fundina Funding To Date FY 2027 FY 2028 FY 2029 FY 2030 FY 2031 Future Fundina 33,574 0 33,574 01 0 01 0 -331574 Description and Scope The current Siemens Building Automation system at the Medical Examiner's building is outdated and has obsolete monitoring/sensor controls. In order to ensure the controllers and Chiller work together properly,the whole system must be upgraded to the new Diseigo software and associated parts installed. Rationale Project • Schedule of Project Activities From-To Amount ,I %, `✓� ��//,,/ //i � � lip , , lll � f „ 11in Total udgeta y Cost Estimate: 0 /A ME fill Means of . • Funding Source Amount Fund 304 One Cent Infrastructure Sales Tax 331574 I ,',,�I��/� `Y I. AeommmI i / l% Al, / ,,,)HIV%, �J I, I/ ; Af IIWIildl'VM�V� y Total Programmed Funding: 33,574 Future Funding Requirements: (33,574) Fiscal Year 2027 315 Summary Reports Monroe County Board of County Commissioners Fiscal Years 2027 thru 2031 Capital Improvement Program - CIP Appropriation Plan Title: Monroe County Detention Center Roof,Window,and Door Replacements-HMGP Match Project:304-26022 Category: Fund 304 Public Safety Status: Proposed Department: Facilities Maintenance LMS: Comprehensive Plan Information Project Location CIE Project: N/A Plan Reference: District: LOS/Concurrency: Project Need: Location: Programmed • • Proarammed Aaproariated Budaeted Non-Aaaroariated Proarammed CIP Fundina Funding To Date FY 2027 FY 2028 FY 2029 FY 2030 FY 2031 Future Fundina 2,043,802 0 2,043,802 01 0 01 0 -2,043,802 Description and Scope Multiple areas of MCSO detention center to be repaired/replaced using HGMP match funding. Rationale Project • Schedule of Project Activities From-To Amount ,IIIIIIIIIIIII�I,,, r ,,,, / i ( 1 u hm V II I•i / � I����I��i'RP;�,I!III!!I'6�d�lii�i�iiillul'ii�iildilddllidlltl�lllfl��llllll111711111C ICI Total Budgetary Cost Estimate: 0 Means ofFinancing Funding Source Amount ' 1 Fund 304 Fund Balance Forward 27043,802 Total Programmed Funding: 2,043,802 Future Funding Requirements: (23043,802) OEM Fiscal Year 2027 316 Summary Reports Monroe County Board of County Commissioners Fiscal Years 2027 thru 2031 Capital Improvement Program - CIP Appropriation Plan Title: Fire Training Academy Equipment Shed Project:304-26025 Category: Fund 304 Public Safety Status: Proposed Department: Facilities Maintenance LMS: Comprehensive Plan Information Project Location CIE Project: N/A Plan Reference: District: LOS/Concurrency: Project Need: Location:Crawl Key Programmed • • Proarammed Aaaroariated Budaeted Non-Aaaroariated Proarammed CIP Fundina Funding To Date FY 2027 FY 2028 FY 2029 FY 2030 FY 2031 Future Fundina 100,000 0 1007000 01 707— 01 0 -1001000 Description and Scope Design and construction of a multi-use storage and equipment building to serve the fire training academy. Rationale Project • Schedule • Project Activities From-To Amount f 0 r ii / I iiioi r r i 1 / rri YY Total Budgetary Cost Estimate: 0 Means of Financing Funding Source Amount ' Fund 304 One Cent Infrastructure Sales Tax 100,000 �r IN f �t t Total Programmed Funding: 100,000 Future Funding Requirements: 1009000 Fiscal Year 2027 317 Summary Reports Monroe County Board of County Commissioners Fiscal Years 2027 thru 2031 Capital Improvement Program - CIP Appropriation Plan Title: MCDC Fire Exhaust Fans x 28 Project:304-26026 Category: Fund 304 Public Safety Status: Proposed Department: Facilities Maintenance LMS: Comprehensive Plan InformationProject • • CIE Project: N/A Plan Reference: District: LOS/Concurrency: Project Need: Location:Stock Island Programmed • • Proarammed Aaaroariated Budaeted Non-Aaaroariated Proarammed CIP Fundina Funding To Date FY 2027 FY 2028 FY 2029 FY 2030 FY 2031 Future Fundina 550,000 0 2757000 27510001 01 01 0 -550,000 Description and Scope Replacing existing exhaust fans that are at the end of their serviceable life.On the Roof and the Sally Port. Rationale Project Ma• Schedule of Project Activities From-To Amount ,IIIIIIIIIIIII�I,, r ,,,, / � I����I��i'RP;�,I!III!!I'6�d�lii�i�iiillul'ii�iildilddllidlltl�lllfl��llllll111711111C ICI Total Budgetary Cost Estimate: 0 Means of • Funding Source Amount ' 1 Fund 304 One Cent Infrastructure Sales Tax 550,000 Total Programmed Funding: 550,000 Future Funding Requirements: (5509000) Fiscal Year 2027 318 Summary Reports Monroe County Board of County Commissioners Fiscal Years 2027 thru 2031 Capital Improvement Program - CIP Appropriation Plan Title: MCDC New Air handlers/HVAC Project:304-26027 Category: Fund 304 Public Safety Status: Proposed Department: Facilities Maintenance LMS: Comprehensive Plan InformationProject • • CIE Project: N/A Plan Reference: District: LOS/Concurrency: Project Need: Location:Stock Island Programmed • • Proarammed Aaproariated Budaeted Non-Aaaroariated Proarammed CIP Fundina Funding To Date FY 2027 FY 2028 FY 2029 FY 2030 FY 2031 Future Fundina 750,000 0 3757000 37510001 01 01 0 -750,000 Description and Scope Replacing 4 existing air handlers that are at the end of their serviceable life. Rationale Project Ma• Schedule of Project Activities From-To Amount ,IIIIIIIIIIIII�I,, r ,,,, / � I����I��i'RP;�,I!III!!I'6�d�lii�i�iiillul'ii�iildilddllidlltl�lllfl��llllll111711111C ICI Total Budgetary Cost Estimate: 0 Means of • Funding Source Amount ' 1 Fund 304 One Cent Infrastructure Sales Tax 750,000 Total Programmed Funding: 750,000 1 Win Future Funding Requirements: (7509000) IBM Fiscal Year 2027 319 Summary Reports Monroe County Board of County Commissioners Fiscal Years 2027 thru 2031 Capital Improvement Program - CIP Appropriation Plan Title: Upgrade Siemens BAS and Fire Panels DJJ Project:304-26030 Category: Fund 304 Public Safety Status: Proposed Department: Facilities Maintenance LMS: Comprehensive Plan Information Project Location CIE Project: N/A Plan Reference: District: LOS/Concurrency: Project Need: Location:Stock Island Programmed • • Proarammed Aaproariated Budaeted Non-Aaaroariated Proarammed CIP Fundina Funding To Date FY 2027 FY 2028 FY 2029 FY 2030 FY 2031 Future Fundina 356,000 0 3567000 01 707- 01 0 -3561000 Description and Scope The current processors and panels that support over 60%of the newer Siemens Controllers are obsolete.Siemens has been phasing out the installation of "bridges"that make these obsolete panels compatible to the newer controls.This upgrade is needed before the processors and panels are no longer compatible at all. Rationale Project • Schedule of Project Activities From-To Amount r%irG a 1 U I Total Budgetary Cost Estimate: 0 9 Y Means ofFinancing Funding Source Amount Fund 304 One Cent Infrastructure Sales Tax 356,000 IJ Total Programmed Funding: 356,000 1r Future Funding Requirements: (356 000) Fiscal Year 2027 320 Summary Reports Monroe County Board of County Commissioners Fiscal Years 2027 thru 2031 Capital Improvement Program - CIP Appropriation Plan Title: MCDC Plumbing Repairs Project:304-26031 Category: Fund 304 Public Safety Status: Proposed Department: Facilities Maintenance LMS: Comprehensive Plan InformationProject • • CIE Project: N/A Plan Reference: District: LOS/Concurrency: Project Need: Location:Stock Island Programmed • • Proarammed Aaaroariated Budaeted Non-Aaaroariated Proarammed CIP Fundina Funding To Date FY 2027 FY 2028 FY 2029 FY 2030 FY 2031 Future Fundina 300,000 0 3007000 01 707— 01 0 -3001000 Description and Scope Replacement of plumbing fixtures throughout the jail,that are at the end of their serviceable life. Rationale Project Ma• Schedule of Project Activities From-To Amount ,IIIIIIIIIIIII�I,, r ,,,, / � I����I��i'RP;�,I!III!!I'6�d�lii�i�iiillul'ii�iildilddllidlltl�lllfl��llllll111711111C ICI Total Budgetary Cost Estimate: 0 Means of • Funding Source Amount ' 1 Fund 304 One Cent Infrastructure Sales Tax 300,000 Total Programmed Funding: 300,000 1 Win Future Funding Requirements: (3009000) IBM Fiscal Year 2027 321 Summary Reports Monroe County Board of County Commissioners Fiscal Years 2027 thru 2031 Capital Improvement Program - CIP Appropriation Plan Title: MCDC SI Transformer Project:304-26032 Category: Fund 304 Public Safety Status: Proposed Department: Facilities Maintenance LMS: Comprehensive Plan Information Project Location CIE Project: N/A Plan Reference: District: LOS/Concurrency: Project Need: Location:Stock Island Programmed • • Proarammed Aaproariated Budaeted Non-Aaaroariated Proarammed CIP Fundina Funding To Date FY 2027 FY 2028 FY 2029 FY 2030 FY 2031 Future Fundina 940,000 0 1157000 8251000 707— 01 0 -940)000 Description and Scope For safety reasons and anticipating unforeseen problems with an aging building,the main feeders from the MCDC building breaker to the Keys Energy Transformer need to be rerouted away from the building. Rationale Project • Schedule of Project Activities From-To Amount ,IIIIIIIIIIIII�I,,, r ,,,, / i ( 1 u hm V II I•i / � I����I��i'RP;�,I!III!!I'6�d�lii�i�iiillul'ii�iildilddllidlltl�lllfl��llllll111711111C ICI Total Budgetary Cost Estimate: 0 Means ofFinancing Funding Source Amount ' 1 Fund 304 One Cent Infrastructure Sales Tax 940,000 Total Programmed Funding: 940,000 Future Funding Requirements: (9409000) Fiscal Year 2027 322 Summary Reports Monroe County Board of County Commissioners Fiscal Years 2027 thru 2031 Capital Improvement Program - CIP Appropriation Plan Title: Medical Examiner Chiller Replacement Project:304-26033 Category: Fund 304 Public Safety Status: Proposed Department: Facilities Maintenance LMS: Comprehensive Plan InformationProject • • CIE Project: N/A Plan Reference: District: LOS/Concurrency: Project Need: Location:Stock Island Programmed • • Proarammed Aaproariated Budaeted Non-Aaaroariated Proarammed CIP Fundina Funding To Date FY 2027 FY 2028 FY 2029 FY 2030 FY 2031 Future Fundina 400,000 0 1007000 3001000 707- 01 0 -400)000 Description and Scope The Chiller system needs to be replaced with a new Chiller. Rationale Project Ma• Schedule of Project Activities From-To Amount r II Total Budgetary Cost Estimate: 0 ' Means of • Funding Source Amount Fund 304 One Cent Infrastructure Sales Tax 400,000 q+{ l 1 A i Total Programmed Funding: 400,000 Future Funding Requirements: (400 000) Fiscal Year 2027 323 Summary Reports Monroe County Board of County Commissioners Fiscal Years 2027 thru 2031 Capital Improvement Program - CIP Appropriation Plan Title:Vehicle Lifting System Project:304-26034 Category: Fund 304 Public Safety Status: Proposed Department: Facilities Maintenance LMS: Comprehensive Plan Information Project Location CIE Project: N/A Plan Reference: District: LOS/Concurrency: Project Need: Location: Programmed • • Proarammed Aaproariated Budaeted Non-Aaaroariated Proarammed CIP Fundina Funding To Date FY 2027 FY 2028 FY 2029 FY 2030 FY 2031 Future Fundina 55,000 0 55,000 01 0 01 0 -551000 Description and Scope New vehicle lift to be used for repairs to emergency services vehicles. Rationale Project • Schedule of Activities/ Project Activities From-To Amount WUwAJU I JI , � 3 wl An4NW0!M JMO 11D /r Total Budgetary Cost Estimate: 0 1 Means of • r Funding Source Amount Fund 304 One Cent Infrastructure Sales Tax 55,000 llr% r / r ! J/ 4I,IIII ' iI , w, r V IIIIIIIII i/ Total Programmed Funding: 55,000 Future Funding Requirements: (55,000) Fiscal Year 2027 324 Summary Reports Monroe County Board of County Commissioners Fiscal Years 2027 thru 2031 Capital Improvement Program - CIP Appropriation Plan Title:2012 Rescue Ambulance 557187-REMOUNT Project:304-26035 Category: Fund 304 Public Safety Status: Proposed Department: Facilities Maintenance LMS: Comprehensive Plan InformationProject • • CIE Project: N/A Plan Reference: District: LOS/Concurrency: Project Need: Location: Programmed • • Proarammed Aaproariated Budaeted Non-Aaaroariated Proarammed CIP Fundina Funding To Date FY 2027 FY 2028 FY 2029 FY 2030 FY 2031 Future Fundina 400,000 0 4007000 01 707— 01 0 -4001000 Description and Scope New ambulance passenger compartment to be remounted on current rescue ambulance. Rationale Project Ma• Schedule of Project Activities From-To Amount , mouuuuuuuuumirurwruuwmiu � ( " �o�" ; i�,a i,um iifi�wify our„u uuu r,/ Total Budgetary Cost Estimate: 0 i oaaoom iMeansofFinancing Funding Source Amount Fund 304 One Cent Infrastructure Sales Tax 400,000 1 r youll�l+r i /to ai i a 00 �/ O 11 Total Programmed Funding: 400,000 Future Funding Requirements: 400 000 Fiscal Year 2027 325 Summary Reports Monroe County Board of County Commissioners Fiscal Years 2027 thru 2031 Capital Improvement Program - CIP Appropriation Plan Fund 304 Transportation Appropriated FY 2027 Un-Appropriated Subsequent Years 5 Year CIP Projects To Date Proposed FY 2028 FY 2029 FY 2030 FY 2031 Total Total 304-27025 Caribbean Drive Bridge Repair - 255000 4437656 - - - 4687656 468,656 304-27019 Crane Blvd Shared Use Path - - 1)126,519 - - - 17126519 111267519 304-27020 Key Deer Blvd North of Watson Road Re - 2,880,343 - - - - 2,880,343 2,880,343 304-27015 No Name Key Bridge Repair - 500,000 5317911 454501000 474505000 - 979315911 91931,911 304-27058 Ocean Bay Drive Embankment Mitigation - 64,328 - 336,055 - - 400,383 400,383 304-27027 Pavement Rejuvenation Project - 7557000 400,000 4301000 275,000 6105000 2,470,000 2,4701000 304-27026 Steamboat Creek Bridge Repair - - 78,666 - 402,534 - 4817200 481,200 304-27018 Toms Harbor Channel Bridge Repairs - 1457589 - - - - 1457589 145589 Total Project Cost - 4,3705260 25807752 57216,055 571277534 610,000 177904,601 1779047601 Appropriated FY 2027 Un-Appropriated Subsequent Years 5 Year CIP Current Revenues To Date Proposed FY 2028 FY 2029 FY 2030 FY 2031 Total Total Fund 304 One Cent Infrastructure Sales Tax - 4,3701260 2580752 57216,055 5,1277534 610,000 177904,601 17,904,601 Total Funding - 453701260 2580752 57216,055 5,1277534 610,000 1779045601 17,904,601 Fiscal Year 2027 326 Summary Reports Monroe County Board of County Commissioners Fiscal Years 2027 thru 2031 Capital Improvement Program - CIP Appropriation Plan Title: No Name Key Bridge Repair Project:304-27015 Category: Fund 304 Transportation Status: Proposed Department: Engineering Services/Roads LMS: Comprehensive Plan Information Project Location CIE Project: N/A Plan Reference: District: LOS/Concurrency: Project Need: Location: Programmed • • Proarammed Aaproariated Budaeted Non-Aaaroariated Proarammed CIP Fundina Funding To Date FY 2027 FY 2028 FY 2029 FY 2030 FY 2031 Future Fundina 9,931,911 0 5007000 53119111 4,450,00707 41450,000 0 -9,931,911 Description and Scope Bridge is in need of repairs/maintenance.Last repair project was conducted in 2016.Additional repairs are now necessary. Repair/replacement options to be evaluated during inspection. Rationale Project • Schedule of / Project Activities From-To Amount r � / f %l a i f , / i / / i / / / / / � / TotaIBud Budgetary CostEstima te: 0 Means of Financing / f „ Funding Source Amount , Fund 304 One Cent Infrastructure Sales Tax 97931,911 Total Programmed Funding: 9 931 911 Future FundingRequirements: 9 931 91 1 '1 � / Fiscal Year 2027 327 Summary Reports Monroe County Board of County Commissioners Fiscal Years 2027 thru 2031 Capital Improvement Program - CIP Appropriation Plan Title:Toms Harbor Channel Bridge Repairs Project:304-27018 Category: Fund 304 Transportation Status:Adopted Department: Engineering Services/Roads LMS: Comprehensive Plan Information Project Location CIE Project: N/A Plan Reference: District: LOS/Concurrency: Project Need: Location: Programmed • • Proarammed Aaaroariated Budaeted Non-Aaaroariated Proarammed CIP Fundina Funding To Date FY 2027 FY 2028 FY 2029 FY 2030 FY 2031 Future Fundina 145,589 0 1457589 01 0 01 0 -1451589 Description and Scope Bridge from US 1 to Duck Key needs repairs to remain in service. Repairs expected to be completed in FY27. Rationale Project • Schedule of Project Activities From-To Amount / r e: r / r / f , ffTotal Budgetary Cost Estimate: 0 Means of Financing lyror ry,Yua / r "r a 1 � �i O�,o;rrmrrrmrmrarp !Rr% Funding Source Amount u r Fund 304 One Cent Infrastructure Sales Tax 145,589 r, irdl;{iLlJuiui>fl^;"r+unsrrrv,srcN,rv,»rrm»rrrft "/ j��j,�//,M9'.,. /// mna2iau/rl7rrmr�ra�/irainr,i,yd,��i/ 121 zj i wvyp RAN aniq s / /i , ,i rtrrrtuyyomurr,y I rr �b N �/ ,i 5' NY6rtWIIN / r ,a // IWI oyySpININV 11 i f JA ff vo /i ;; t1i fig,, '$. ,� TotalProgrammed Funding: 5,5 , m!J/r+vu Future Funding Requirements: (1 9) Af 45 58 Fiscal Year 2027 328 Summary Reports Monroe County Board of County Commissioners Fiscal Years 2027 thru 2031 Capital Improvement Program - CIP Appropriation Plan Title:Crane Blvd Shared Use Path Project:304-27019 Category: Fund 304 Transportation Status:Adopted Department: Engineering Services/Roads LMS: Comprehensive Plan InformationProject • • CIE Project: N/A Plan Reference: District: LOS/Concurrency: Project Need: Location: Programmed • • Proarammed Aaaroariated Budaeted Non-Aaaroariated Proarammed CIP Fundina Funding To Date FY 2027 FY 2028 FY 2029 FY 2030 FY 2031 Future Fundina 1,126,519 0 0 1,12655191 01 01 0 -1,126,519 Description and Scope Construction of a shared use path to connect neighborhoods to the north to Sugarloaf school. Project expected to be completed in FY28. Rationale Project Ma• Schedule of Project Activities From-To Amount /�,��< �/ � ��,�/;i✓ <,,, ,,, //ice f r%,,,,,,,, /i%i„� i f Total Budgetary Cost Estimate: 0 Means of • Funding Source Amount Fund 304 One Cent Infrastructure Sales Tax 17126519 ' Total Programmed Funding: M 26,519 Future Funding Requirements: rrrrH� (131263 519) Fiscal Year 2027 329 Summary Reports Monroe County Board of County Commissioners Fiscal Years 2027 thru 2031 Capital Improvement Program - CIP Appropriation Plan Title: Key Deer Blvd North of Watson Road Repair Project:304-27020 Category: Fund 304 Transportation Status:Adopted Department: Engineering Services/Roads LMS: Comprehensive Plan Information Project Location CIE Project: N/A Plan Reference: District: LOS/Concurrency: Project Need: Location: Programmed • • Proarammed Aaaroariated Budaeted Non-Aaaroariated Proarammed CIP Fundina Funding To Date FY 2027 FY 2028 FY 2029 FY 2030 FY 2031 Future Fundina 2,880,343 0 2,880,343 01 0 01 0 -2,880,343 Description and Scope Project repairs/reconstructs and elevates as needed Key Deer Boulevard north of Watson Blvd.to Kyle Blvd. (approx 2.6 miles).Will incorporate recommendations from SLR vulnerability study to elevate portions of road. Project expected to be completed in FY27. Rationale Project • Schedule of MENProject Activities From-To Amount r R Total Budgetary Cost Estimate: 0 Means of Financing Funding Source Amount Fund 304 One Cent Infrastructure Sales Tax 2 880 343 i/ 17' / !� Total Programmed Funding: 21880,343 ° Future Funding Requirements: (23880,343) Fiscal Year 2027 330 Summary Reports Monroe County Board of County Commissioners Fiscal Years 2027 thru 2031 Capital Improvement Program - CIP Appropriation Plan Title:Caribbean Drive Bridge Repair Project:304-27025 Category: Fund 304 Transportation Status: Proposed Department: Facilities Maintenance LMS: Comprehensive Plan Information Project Location CIE Project: N/A Plan Reference: District: LOS/Concurrency: Project Need: Location: Programmed • • Proarammed Aaaroariated Budaeted Non-Aaaroariated Proarammed CIP Fundina Funding To Date FY 2027 FY 2028 FY 2029 FY 2030 FY 2031 Future Fundina 468,656 0 251000 44316561 0 01 0 -468,656 Description and Scope 2024 bridge assessment indicated bridge needed to be repaired.SCOP grant funding to be used for a portion of planning,design,and construction. Rationale Project • Schedule • Project Activities From-To Amount r rr% �uji 1 Total Budgetary Cost Estimate: 0 Means ofFinancing Funding Source Amount Fund 304 One Cent Infrastructure Sales Tax 468,656 i Total Programmed Funding: 468,656 Y Future Funding Requirements: (4689656) Fiscal Year 2027 331 Summary Reports Monroe County Board of County Commissioners Fiscal Years 2027 thru 2031 Capital Improvement Program - CIP Appropriation Plan Title:Steamboat Creek Bridge Repair Project:304-27026 Category: Fund 304 Transportation Status: Proposed Department: Engineering Services/Roads LMS: Comprehensive Plan InformationProject • • CIE Project: N/A Plan Reference: District: LOS/Concurrency: Project Need: Location: Programmed • • Proarammed Aaaroariated Budaeted Non-Aaaroariated Proarammed CIP Fundina Funding To Date FY 2027 FY 2028 FY 2029 FY 2030 FY 2031 Future Fundina 481,200 0 0 781666 707— 402,534 0 -481,200 Description and Scope 2024 bridge assessment indicated bridge needed to be repaired.SCOP grant funding to be used for a portion of planning,design,and construction. Rationale Project Ma• Schedule of Project Activities From-To Amount / �JJ111� f / / / // i / /i f i / o / / f / / ��quuuuuuu,A�...��M���r �;�����l��o��� Total Budgetary Cost Estimate: 0 Means of • , Funding Source Amount and 304 One Cent Infrastructure Sales Tax 48 00 f jN y ' r f (' /L ///'/ //"j 'snr y✓s vrY1»/r1 !"!f / JAP %/' / / /' / / l' p�� va / / 'allfii, Total Programmed Funding: 481,200 Future Funding Requirements: (481 200) xw Fiscal Year 2027 332 Summary Reports Monroe County Board of County Commissioners Fiscal Years 2027 thru 2031 Capital Improvement Program - CIP Appropriation Plan Title: Pavement Rejuvenation Project Project:304-27027 Category: Fund 304 Transportation Status: Proposed Department: Engineering Services/Roads LMS: Comprehensive Plan Information Project Location CIE Project: N/A Plan Reference: District: LOS/Concurrency: Project Need: Location: Programmed • • Proarammed Aaproariated Budaeted Non-Aaaroariated Proarammed CIP Fundina Funding To Date FY 2027 FY 2028 FY 2029 FY 2030 FY 2031 Future Fundina 2,470,000 0 7557000 40010001 430,000 275,000 610,000 -2,4701000 Description and Scope Recently paved roads are treated to extend the pavement life and reduce cost to maintain the roadway network. Rationale Project • Schedule of u Project Activities From-To Amount o A ,7yVJW/V/' Jr 1 r; ' o 1 i of l a, Total Budgetary Cost Estimate: 0 Means of Financing Funding Source Amount Fund 304 One Cent Infrastructure Sales Tax 2 470 000 j/ /r Ir uO , l a rP/Yi Fv Total Programmed Funding: 21470,000 Future Funding Requirements: (23470,000) Fiscal Year 2027 333 Summary Reports Monroe County Board of County Commissioners Fiscal Years 2027 thru 2031 Capital Improvement Program - CIP Appropriation Plan Title:Ocean Bay Drive Embankment Mitigation Project:304-27058 Category: Fund 304 Transportation Status: Proposed Department: Engineering Services/Roads LMS: Comprehensive Plan Information Project Location CIE Project: N/A Plan Reference: District: LOS/Concurrency: Project Need: Location: Programmed • • Proarammed Aaproariated Budaeted Non-Aaaroariated Proarammed CIP Fundina Funding To Date FY 2027 FY 2028 FY 2029 FY 2030 FY 2031 Future Fundina 400,383 0 641328 01 336,05757 0 0 -400,383 Description and Scope Propeller wash from adjacent marina has eroded roadway shoulder along approximately 500 LF of Ocean Bay Drive. Mitigation is needed to prevent further erosion and collapse of guardrail and shoulder Rationale Project • Schedule of / �000 Project Activities From-To Amount 10 110 00 / Total Budgetary Cost Estimate: 0 Means of Financing Funding Source Amount Fund 304 One Cent Infrastructure Sales Tax 400,383 r N�NI�MIPlNIR ��� r , Total Programmed Funding: 400,383 Future Funding Requirements: 400 383 Fiscal Year 2027 334 Summary Reports Monroe County Board of County Commissioners Fiscal Years 2027 thru 2031 Capital Improvement Program - CIP Appropriation Plan Land Acquisition Appropriated FY 2027 Un-Appropriated Subsequent Years 5 Year CIP Project Categories To Date Proposed FY 2028 FY 2029 FY 2030 FY 2031 Total Total Fund 316 Land Acquisition 0 250,784 0 0 0 0 250,784 250,784 PE1602 Land Acquistion Match 0 2505784 0 0 0 0 2505784 2501784 Total Project Cost 0 250,784 0 0 0 0 250,784 250,784 Appropriated FY 2027 Un-Appropriated Subsequent Years 5 Year CIP Means of Financing To Date Proposed FY 2028 FY 2029 FY 2030 FY 2031 Total Total Fund 316 Fund Balance Forward 0 108,149 0 0 0 0 1087149 1081149 Fund 316 Transfer in Fm Other Funds 0 142,635 0 0 0 0 1427635 1421635 Total Funding 0 250784 0 0 0 0 250784 250784 Fiscal Year 2027 Summary Reports 335 Monroe County Board of County Commissioners Fiscal Years 2027 thru 2031 Capital Improvement Program - CIP Appropriation Plan Tourist Development Tax Affordable Housing Appropriated FY 2027 Un-Appropriated Subsequent Years 5 Year CIP Project Categories To Date Proposed FY 2028 FY 2029 FY 2030 FY 2031 Total Total Fund 317 Economic Environment 0 26,507,105 0 0 0 0 26,507,105 26,507,105 317-25550 Affordable Housinq-DAC 1 0 161868,243 0 0 0 0 1678685243 16,868,243 317-25551 Affordable Housinq-DAC 11 0 1,088,862 0 0 0 0 1,088,862 1,088,862 317-25552 Affordable Housinq-DAC 111 0 6,273,123 0 0 0 0 6,273,123 6,273,123 317-25553 Affordable Housinq-DAC IV 0 21276,877 0 0 0 0 2,276,877 27276,877 Total Project Cost 0 26,507,105 0 0 0 0 26,507,105 26,507,105 Appropriated FY 2027 Un-Appropriated Subsequent Years 5 Year CIP Means of Financing To Date Proposed FY 2028 FY 2029 FY 2030 FY 2031 Total Total Fund 317 Fund Balance Forward 0 26,507,105 0 0 0 0 26,507,105 26,507,105 Total Funding 0 2615077105 0 0 0 0 2675073105 26,5075105 Fiscal Year 2027 Summary Reports 336 Monroe County Board of County Commissioners Fiscal Years 2027 thru 2031 Capital Improvement Program - CIP Appropriation Plan Infrastructure Sales Surtax Revenue Bonds Series 2025 Appropriated FY 2027 Un-Appropriated Subsequent Years 5 Year CIP Project Categories To Date Proposed FY 2028 FY 2029 FY 2030 FY 2031 Total Total Fund 318 Culture&Recreation 0 250,000 0 0 0 0 250,000 250,000 318-25021 Girl Sout Island Buildinq Demo 0 2505000 0 0 0 0 2505000 2501000 Fund 318 General Government 0 700,000 2,300,000 3,150,000 0 0 6,150,000 6,150,000 318-24050 Rockland Kev Fleet Garaqe 0 600,000 0 0 0 0 600,000 6001000 318-24052 Lonq Key Fleet Garaqe 0 100,000 2,300,000 3,150,000 0 0 51550,000 51550,000 Fund 318 Public Safety 0 11,443,000 0 0 0 0 111443,000 11,443,000 318-26050 Monroe County Detention Cen 0 1,642,500 0 0 0 0 1,642,500 1,642,500 318-26051 New Suqarloaf Fire Station 0 91800,500 0 0 0 0 978007500 918007500 Fund 318 Transportation 0 7,940,226 2,990,590 0 0 0 10,930,816 10,930,816 318-27050 Suqarloaf Blvd Bridqe Replace 0 5,881,181 2,990,590 0 0 0 8,871,771 8,871,771 318-27054 Stillwriqht Point Mill&Pave 0 1,600,000 0 0 0 0 1,600,000 1,600,000 318-27055 Harbor Drive Stormwater Impr 0 459,045 0 0 0 0 4595045 4591045 Total Project Cost 0 20,333,226 5,290,590 3,150,000 0 0 28,773,816 28,773,816 Appropriated FY 2027 Un-Appropriated Subsequent Years 5 Year CIP Means of Financing To Date Proposed FY 2028 FY 2029 FY 2030 FY 2031 Total Total Fund 318 Fund Balance Forward 0 20,333,226 5,290,590 3,150,000 0 0 28,773,816 28,773,816 Total Funding 0 20,333,226 5,290,590 3,150,000 0 0 28,773,816 28,773,816 Fiscal Year 2027 Summary Reports 337 Monroe County Board of County Commissioners Fiscal Years 2027 thru 2031 Capital Improvement Program - CIP Appropriation Plan Title: Rockland Key Fleet Garage Project:318-24050 Category: Fund 318 General Government Status:Proposed Office: Fleet Management LMS: Comprehensive Plan InformationProject • • CIE Project: N/A Plan Reference: District: LOS/Concurrency: Project Need: Location: Key West Programmed • • Proarammed Anarooriated Budaeted Non-Aaaroariated Proarammed CIP Fundina Funding To Date FY 2027 FY 2028 FY 2029 FY 2030 FY 2031 Future Fundina 11200,000 0 600,000 01 0 0 0 (600,000) Description , • •• Design and construction of a 4-bay automotive repair facility with administrative offices to serve the lower Keys Fleet operations. Rationale Project • Schedule of Project Activities From-To Amount i �,1 i i i VUI ' v)9!)DriuwYwoi�y pPl���hUlugiiarmiumGwuiamuuyowiiiw)��9,F r Aaiprl o i rr' 00, i Total Budgetary Cost Estimate: 0 Means of • a " , Funding Source Amount Fund 318 Fund Balance Forward 600 000 s, rrrg 1110p,i➢ ryN!+ „f1;V Total Programmed Funding: 600,000 (600,000) //% ���,l�r�>;�yt1J���t�l�Y��wt���r����1���sst�l�rl�tiy�h�h�����l�wtr�,l4��,U���r�«l��t��n�«yt«�r«ssr«��l��ti��r��ul���F������«lr��s«,�«,««„«rsu>a!!l�llu ( Future Funding Requirements: Fiscal Year 2027 Summary Reports 338 Monroe County Board of County Commissioners Fiscal Years 2027 thru 2031 Capital Improvement Program - CIP Appropriation Plan Title: Long Key Fleet Garage Project:318-24052 Category: Fund 318 General Government Status:Proposed Office: Fleet Management LMS: Comprehensive Plan InformationProject • • CIE Project: N/A Plan Reference: District: LOS/Concurrency: Project Need: Location: Marathon Programmed • • Proarammed Anarooriated Budaeted Non-Aaaroariated Proarammed CIP Fundina Funding To Date FY 2027 FY 2028 FY 2029 FY 2030 FY 2031 Future Fundina 11,100,000 0 100,000 21300,000 3,150,000 0 0 (51550,000) Description , • •• Design and construction of a 5-bay automotive repair facility with administrative offices and access road to serve the Middle and Upper Keys Fleet operations. Rationale Project • Schedule of Project Activities From-To Amount f i I 1 1 f��j f%Jll 1 Total Budgetary Cost Estimate. 0 Means 1/ of • Funding Source Amount Fund 318 Fund Balance Forward 5,550,000 11 I, r Total Programmed Funding: 59550,000 Future Funding Requirements: (575503000) Fiscal Year 2027 Summary Reports 339 Monroe County Board of County Commissioners Fiscal Years 2027 thru 2031 Capital Improvement Program - CIP Appropriation Plan Title:Girl Sout Island Building Demo Project:318-25021 Category: Fund 318 Culture&Recreation Status:Proposed Office: Facilities Maintenance LMS: Comprehensive Plan InformationProject • • CIE Project: N/A Plan Reference: District: LOS/Concurrency: Project Need: Location: Key West Programmed • • Proarammed Anarooriated Budaeted Non-Aaaroariated Proarammed CIP Fundina Funding To Date FY 2027 FY 2028 FY 2029 FY 2030 FY 2031 Future Fundina 500,000 0 250,000 0 70177 0 0 (250,000) Description , • •• Demolition of condemned building on Scout Key previously owned by the Girl Scouts to allow for new recreational use. Rationale Project Map Schedule of Activities Project Activities From-To Amount Total Budgetary Cost Estimate: 0 Means r, i of • Funding Source Amount Fund 318 Fund Balance Forward 250,000 Total Programmed Funding: 250,000 Future Funding Requirements: (2509000) Fiscal Year 2027 Summary Reports 340 Monroe County Board of County Commissioners Fiscal Years 2027 thru 2031 Capital Improvement Program - CIP Appropriation Plan Title: Monroe County Detention Center Generator Platform Project:318-26050 Category: Fund 318 Public Safety Status:Proposed Office: Facilities Maintenance LMS: Comprehensive Plan Information • • • CIE Project: N/A Plan Reference: District: LOS/Concurrency: Project Need: Location: Key West Programmed • • Proarammed Anarooriated Budaeted Non-Aaaroariated Proarammed CIP Fundina Funding To Date FY 2027 FY 2028 FY 2029 FY 2030 FY 2031 Future Fundina 31285,000 0 11642,500 01 0 0 0 (1,642,500) Description , • •• Constuction of raised concrete platform to hold two new Generators. Rationale Project • Schedule of Activities Project Activities From-To Amount �f �f f Total Budgetary Cost Estimate: 0 Means Funding Source Amount Fund 318 Fund Balance Forward 1,642,500 Total Programmed Funding: 19642,500 Future Funding Requirements: (176423500) Fiscal Year 2027 Summary Reports 341 Monroe County Board of County Commissioners Fiscal Years 2027 thru 2031 Capital Improvement Program - CIP Appropriation Plan Title: New Sugarloaf Fire Station Project:318-26051 Category: Fund 318 Public Safety Status:Proposed Office: Facilities Maintenance LMS: Comprehensive Plan InformationProject • • CIE Project: N/A Plan Reference: District: LOS/Concurrency: Project Need: Location:Sugarloaf Key Programmed • • Proarammed Anarooriated Budaeted Non-Aaaroariated Proarammed CIP Fundina Funding To Date FY 2027 FY 2028 FY 2029 FY 2030 FY 2031 Future Fundina 1%6011000 0 91800,500 01 0 0 0 (97800,500) Description , • •• Replacement of existing volunteer fire station with a new station and creating a temporary station in the interim. Rationale Project • Schedule of Project Activities From-To Amount IXI 'i/IY/Gj N l i a f U NAO' k I rr �, i III f I f' I' r s 1Ji / y Ili / Total Budgetary Cost Estimate: 0 MeansofFinancing its ' Funding Source Amount 01 Fund 318 Fund Balance Forward 9,800,500 `y oll r 001 `OF i/� �I w a r di/ i N (f M, F Total Programmed Funding: 99800,500 a,, pi Uu ry nn ( Future Funding Requirements: 9,800,500 `1 ) Fiscal Year 2027 Summary Reports 342 Monroe County Board of County Commissioners Fiscal Years 2027 thru 2031 Capital Improvement Program - CIP Appropriation Plan Title:Sugarloaf Blvd Bridge Replacement Project:318-27050 Category: Fund 318 Transportation Status:Proposed Office: Engineering Services/Roads LMS: Comprehensive Plan InformationProject • • CIE Project: N/A Plan Reference: District: LOS/Concurrency: Project Need: Location:Sugarloaf Key Programmed • • Proarammed Anarooriated Budaeted Non-Aaaroariated Proarammed CIP Fundina Funding To Date FY 2027 FY 2028 FY 2029 FY 2030 FY 2031 Future Fundina 17,7431542 0 51881,181 21990,590 0 0 0 (87871,771) Description , • •• Bridge is scheduled for replacement. New design includes increased clearance. Rationale Project • Schedule of Project Activities From-To Amount IM r, ��� /� J r / r J Total Budgetary Cost Estimate: 0 u Meansof • i Funding Source Amount %r Fund 318 Fund Balance Forward 8,871,771 i °r rrrr' %fir ri /! 6 /% Ilk / !G 1x h r II IIY(•',, i r •,r � f Total Programmed Funding: 89871,771 /r Future Funding Requirements: 8871 771 Fiscal Year 2027 Summary Reports 343 Monroe County Board of County Commissioners Fiscal Years 2027 thru 2031 Capital Improvement Program - CIP Appropriation Plan Title:Stillwright Point Mill&Pave Project:318-27054 Category: Fund 318 Transportation Status:Proposed Office: Engineering Services/Roads LMS: Comprehensive Plan InformationProject • • CIE Project: N/A Plan Reference: District: LOS/Concurrency: Project Need: Location: Key Largo Programmed • • Proarammed Anarooriated Budaeted Non-Aaaroariated Proarammed CIP Fundina Funding To Date FY 2027 FY 2028 FY 2029 FY 2030 FY 2031 Future Fundina 31200,000 0 11600,000 01 0 0 0 (1,600,000) Description , • •• Milling and paving of roads in Stillwright point neighborhood. Rationale Project • Schedule of Project Activities From-To Amount All y , i a,ry/Y 1� l I r0 Total Budgetary Cost Estimate: 0 Means of • ' Funding Source Amount � r J r Fund 318 Fund Balance Forward 1,600,000 r 1(477' pp � i r r R Total Programmed Funding: 19600,000 Future Funding Requirements: (176003000) Fiscal Year 2027 Summary Reports 344 Monroe County Board of County Commissioners Fiscal Years 2027 thru 2031 Capital Improvement Program - CIP Appropriation Plan Title: Harbor Drive Stormwater Improvement Project Project:318-27055 Category: Fund 318 Transportation Status:Proposed Office: Engineering Services/Roads LMS: Comprehensive Plan InformationProject • • CIE Project: N/A Plan Reference: District: LOS/Concurrency: Project Need: Location: Duck Key Programmed • • Proarammed Anarooriated Budaeted Non-Aaaroariated Proarammed CIP Fundina Funding To Date FY 2027 FY 2028 FY 2029 FY 2030 FY 2031 Future Fundina 918,090 0 459,045 01 0 0 0 (459,045) Description and Scope Improvement of stormwater management to eliminate standing water on section of the road. Rationale Project • Schedule of - �� Project Activities From To Amount eg iiA r Q r i 1 w Total Budgetary Cost Estimate: 0 Means of Financing ff. r, rat r Funding Source Amount Fund 318 Fund Balance Forward 459,045 I r i Total Programmed Funding: 459 045 ' Future Funding Requirements: (4599045) Fiscal Year 2027 Summary Reports 345 FY27 Proposed Glossary & ............. led, IF i I I v 346 Glossary ACCOUNT: An expenditure category such as salaries, supplies or contractual services. ACCRUAL BASIS: The basis of accounting whereby revenues are recognized when earned and measurable regardless of when collected; and expenses are recorded on a matching basis when incurred.All proprietary, expendable trust and agency funds use the accrual basis of accounting. ADOPTED BUDGET: The budget approved by the Board of County Commissioners after two public hearings prior to the beginning of each fiscal year. AD VALOREM TAXES: Property taxes based on the assessed value of real property. AGENCY FUNDS: Agency funds are used to account for the assets held as an agent for individuals,private organizations,other governments,and/or other funds or accounts.Agency funds are purely custodial in nature. AGGREGATE MILLAGE RATE: An average of all County taxes including dependent districts and municipal service taxing districts. The exception to this average are those amounts which were approved by a voter referendum for debt service expenses. ARTICLE V: Article V of the Florida Constitution. Revision 7 of this article shifts the responsibility for many court-related items from the County to the State. APPROPRIATION UNIT: A category of authorized expenditures including personnel services, operating expenses, capital outlay,transfers and reserves. APPROPRIATION: An authorization made by the legislative body of a government which permits officials to incur obligations against and to make expenditures of governmental resources. Appropriations are usually made for fixed amounts and are typically granted for a one-year period. ASSESSED VALUATION: A valuation set upon real estate and certain personal property by the Property Appraiser as a basis for levying property taxes. State law requires that assessed value be equal to the true market value of each property. BALANCED BUDGET: A budget with total expenditures not exceeding total revenues and monies available in fund balance or fund equity within an individual fund. BASIS OF ACCOUNTING: The methodology and timing of when revenues and expenditures or expenses are recognized in the accounts and reported in the financial statements. BOARD OF COUNTY COMMISSIONERS (BOCC): Five (5) County officials elected by districts whose responsibility includes establishing County policy, adopting a County-wide budget and establishing a County millage rate. BUDGET: A comprehensive financial plan of operation which attempts to rationalize the allocation of limited revenues among competing expenditure requirements for a given time period. Most local governments have two types of budgets-the"operating"budget and the"capital improvement"budget. CAPITAL ASSET: Assets of significant value and having a useful life of several years. Capital assets are also called fixed assets. CAPITAL BUDGET: A plan of proposed capital expenditures and the means of financing them,based on the first year of the Capital Projects Plan and legally adopted as a part of the complete annual budget which includes both operating and capital outlays. CAPITAL OUTLAY: Expenditures for equipment, vehicles or machinery that results in the acquisition or addition to fixed assets with a value greater than$1,000. 347 Glossary CAPITAL PROJECTS: Projects that purchase,construct,or renovate capital assets. Typically,a capital project encompasses a purchase of land and/or the construction of a building,road or facility. CAPITAL PROJECT PLAN: A multiyear plan that identifies each proposed capital project to be undertaken, when it will be started,and the proposed method of financing the expenditures. This information is presented in summary form,by year,and disaggregated by funding source. CARRY FORWARD: Another name for Fund Balance since it represents the dollars left at the end of one year to be carried forward as revenue in the next year. CONSTITUTIONAL OFFICERS: The Property Appraiser, Tax Collector, Supervisor of Elections, Sheriff and Clerk of Court are all independently elected County officials as per State constitution. CONTRACT AGENCIES: Independent organizations which have a contract with the County to provide services to County residents in return for receiving some funding from the County. CONTRIBUTIONS: A grant provided by the County to another government or non-profit agency which provides services to County residents. CONTINGENCY RESERVE: A budgetary reserve set aside for emergencies or unforeseen expenditures not otherwise budgeted for. COST ALLOCATION: The process of assigning indirect costs to cost objects. DEBT SERVICE: Payment of interest and repayment of principal to holders of a government's debt instruments (bonds and loans). DEPARTMENT: An organizational unit of the County which is functionally unique in its delivery of services. Department heads are hired by the County Administrator and confirmed by the BOCC. DIVISION: An organizational unit composed of several departments responsible for carrying out a major governmental function such as Public Safety or Public Works. ENTERPRISE FUND: A fund established to account for operations financed in a manner similar to a private business enterprise where the costs of providing goods and services to the public are financed or recovered through user charges. A good example of this type of fund is the Key West Airport Fund where the cost of operations is supported by the revenues generated. EXPANDED FUNDING LEVEL: Funding for new services,enhancements to existing services and programs which were not already approved in the prior year budget to represent the cost of growth. EXPENDITURE: The payment of cash on the transfer of property or services for the purpose of acquiring an asset, service or settling a loss. FISCAL YEAR: Any consecutive 12-month period designated as a budget year. The County's budget year begins October 1 and ends September 30 of the following calendar year. FORECAST: An estimate of revenue and expenses for the current fiscal year to be used to determine the expected balances at the end of the year. FULL TIME EQUIVALENT: A term to describe manpower requirements in terms of full-time or eight hour days. For example, an employee who works 40 hours per week is a 1.0 FTE employee and an employee who works 20 hours per week at a job would be a.5 FTE. 348 Glossary FUND BALANCE: It is the resources remaining from prior years and which are available to be budgeted in the current year. FUND: An independent fiscal and accounting entity with a self-balancing set of accounts within which revenues must equal expenditures,segregated for the purpose of carrying on specific activities of attaining certain objectives. GENERAL FUND: A fund containing the revenues such as property taxes not designed by law for any one specific purpose. Some of the functions that are a part of the General Fund include the Tax Collector, Property Appraiser,Court Operations and Public Safety. GENERAL OBLIGATION BONDS: When a government pledges its full faith and credit to the repayment of a bond.The term is usually used to refer to bonds which will be repaid from taxes and other general revenue sources. GRANT: A contribution of assets (usually cash) by a governmental unit or other organization to another. Typically, these contributions are made to local governments from the state and federal governments. They are usually designated for specific purposes. HOMESTEAD EXEMPTION: A $25,000.00 deduction from the total assessed value of owner occupied property. The taxable value of such a home is$25,000.00 less than the assessed value. HUMAN SERVICE ORGANIZATION: Agencies, either County sponsored or non-profit in nature, for which the County provides partial funding. IMPACT FEES: Monetary payments made by builders or developers to jurisdictions in order to defray the public costs of providing infrastructure services to the development. INDIRECT SERVICE CHARGE: A revenue to the General Fund paid by other County funds for administrative services provided, such as risk management and data processing. INFRASTRUCTURE: The basic physical and organizational structures and facilities(e.g.,buildings,roads,and power supplies)needed for the operation of a society or enterprise. INTERFUND TRANSFER: Amount transferred from one fund to another whereby a budget transfer represents an appropriation in one fund and a revenue in the other. INTERNAL SERVICE FUND: A fund used to account for the financing of goods or services provided by one department to other departments on a reimbursement basis. Monroe County currently operates four (4) internal service funds: Worker's Compensation,Group Insurance,Risk Management and Fleet Management. LEVY: To impose taxes, special assessments or service charges for the support of County activities. MANDATE: Any responsibility, action or procedure that is imposed by one sphere of government on another through constitutional, legislative, administrative, executive or judicial action as a direct order or that is required as a condition of aid. MILL: The property tax rate which is based on the valuation of property. A tax rate of one mill produces one dollar of taxes for each$1,000 of taxable property value. MODIFIED ACCRUAL BASIS: The basis of accounting under which expenditures,whether paid or unpaid,are formally recognized when incurred,but revenues are recognized only when they become both measurable and available to finance expenditures of the current accounting period and expenditures are recognized when the fund liability is incurred.All governmental, expendable trust and agency funds use the modified accrual basis of accounting. 349 Glossary MUNICIPAL SERVICE TAXING DISTRICT: A district established to provide a specific service to a specific location within the unincorporated area. MUNICIPAL SERVICE TAXING UNIT: A district established to provide a specific service to a specific location within the unincorporated area. OBJECTS OF EXPENDITURE: As used in expenditure classification,this term applies to the character of the article purchased or the service obtained(rather than the purpose for which the article or service was purchased or obtained). OFFICE OF MANAGEMENT&BUDGET: The County's department responsible for preparing and monitoring the budget document. OPERATING BUDGET: A plan of financial operation which encompasses an estimate of proposed expenditures for the calendar year and the proposed means of financing them(revenues). OPERATING TRANSFER: Transfer of cash or other assets from one County fund to another County fund. PERMANENT POSITIONS: Total number of authorized employees including full-time and part-time positions who work on an annual basis. PERSONAL SERVICES: Costs related to compensating County employees including salaries,wages,overtime pay,holiday pay and employee benefits costs such as social security,retirement,health insurance,life insurance and workers compensation. PRODUCTIVITY: Maximizing the use of resources(personnel and dollars)to achieve an effective result at the least possible cost. PROPERTY TAX: A tax levied on the assessed value of real property. Also referred to as Ad Valorem Taxes. PROPRIETARY FUNDS: Funds operated like a business and charging user fees. Enterprise and Internal Service Funds fall within this classification. REFERENDUM: Presenting an issue to the voters of the County where a majority of voters decide on the issue. RESERVE: An account used to indicate that a portion of fund equity is legally restricted for a specific purpose. RESOURCES: Total dollars available for appropriations including estimated revenues,fund transfers and beginning fund balances. REVENUE BONDS: When a government issues bonds which do not pledge the full faith and credit of the jurisdiction,it issues limited liability revenue bonds. Typically,pledges are made to dedicate one specific revenue source to repay these bonds. Revenue bonds do not require voter approval under state law. REVENUE ESTIMATES: A formal estimate of how much revenue will be earned from a specific revenue source from some future period. REVENUE: Financial resources received from taxes,user charges and other levels of government such as state revenue sharing. ROLLED BACK RATE: The rate that would generate the same amount of property tax revenues as approved for the prior year. (Less allowances for new construction,additions,deletions annexations,and improvements increasing value by at least 100%and tangible personal property value in excess of 115%of the previous year's value.) 350 Glossary SPECIAL REVENUE FUNDS: To account for specific sources of revenue such as gas taxes or building permit fees that are legally restricted for expenditures of specific purposes. TAX LEVY: The total amount to be raised by general property taxes. TAX RATE: The amount of taxes(mills)levied for each$1,000 of assessed valuation. TAX ROLL: The certification of assessed/taxable values prepared by the Property Appraiser and presented to the taxing authority by July 1 of each year. TENTATIVE BUDGET: The preliminary budget approved by the Board of County Commissioners for the purpose of establishing a millage rate to be mailed to property owners prior to final adoption of a millage rate and budget. TRANSFER: A budget revenue or appropriation to reflect the transfer of dollars from one County fund to another County fund. Revenue transfers reflect transfers from other funds while appropriation transfers reflect transfers to other funds. TRUST FUNDS: A trust fund is an account for cash set aside in a trustee capacity such as donations for certain programs. UNIT COST: The cost required to produce a specific product or unit of service such as the cost to process one ton of waste. USER CHARGES: The payment of a fee for direct receipt of a public service by the person benefiting from the service such as utility charges and emergency medical fees. Also known as user fees. 351 Acronyms ALS: Advanced Life Support LCP: Livable CommuniKeys Program BOCC: Board of County Commissioners LDR: Land Development Regulations CAFR: Comprehensive Annual Financial Report LK: Lower Keys CEMP: Comprehensive Emergency Management MARC: Monroe Association for Retarded Citizens Plan MCDC: Monroe County Detention Center CIP: Capital Improvement Plan MCEF: Monroe County Education Foundation COPCN: Certificate of Public Convenience and Necessity MCSO: Monroe County Sheriff's Office CSB: Card Sound Bridge MK: Middle Keys ELMS: Environmental Lands Management MSTD: Municipal Service Taxing District EMS: Emergency Medical Services MSTD: Municipal Service Taxing Unit EMT: Emergency Medical Technician NFPA: National Fire Protection Association FAA: Federal Aviation Administration O&M: Operation&Management FACE: Florida Association of Code Enforcement OMB: Office of Management&Budget FDEP: Florida Department of Environmental OSHA: Occupational Safety&Health Protection. Administration FDLE: Florida Department of Law Enforcement PAX: Passengers(acronym used by the airport) FDOR: Department of Revenue PFC: Passenger Facility Charge FDOT: Florida Department of Transportation R&B: Roads&Bridges FKAA: Florida Keys Aqueduct Authority R&R: Renew&Replace FP&L: Florida Power&Light REP: Radiological Emergency Preparedness FRS: Florida Retirement System RFP: Request for Proposal FS: Florida Statute RFQ: Request for Qualifications FTE: Full-time equivalents ROGO: Rate of Growth Ordinance FY: Fiscal Year SBA: State Board of Administration GA: General Aviation TDC: Tourist Development Council GASB: Government Accounting Standards Board TRIM: Truth in Millage GFOA: Government Finance Officers Association UK: Upper Keys GIS: Geographic Information System VA: Veterans Affairs HVAC: Heating,Ventilation and Air Conditioning VAB: Value Adjustment Board 352