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City of EUSTIS FLORIDA

BRIGHTER TOMORROW TOGETHER

PEOPLE · PLACES · POSSIBILITIES

VIBRANT COMMUNITY

SUSTAINABLE GROWTH

FISCAL RESPONSIBILITY

QUALITY SERVICES

STRONG PARTNERSHIPS

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CITY OF EUSTIS FISCAL YEAR 2026/27 APPROVED ANNUAL BUDGET

CITY COMMISSION

Mayor Emily A. Lee

Vice-Mayor Gary Ashcraft

Commissioners Michael L. Holland Willie Hawkins George Asbate

City Attorney Taylor Tremel

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CITY OF EUSTIS FISCAL YEAR 2026/27 APPROVED ANNUAL BUDGET

Interim City Manager Rick Gierok

Deputy City Manager Miranda Burrowes

Finance Director Lori Carr

Development Services Director Alicia Thomas

Human Resources Director Karen Crouch

Police Chief Craig Capri

Fire Chief Shawn Kelleher

Engineering & Capital Projects Director Rick Gierok

Public Services Director Gregory Dobbins

Library Services Director Ann Ivey

Parks & Recreation Director Sam Brinson

Economic Development Director Mike Bishop

City Clerk Christine Halloran

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CITY OFFICIALS

Taylor Tremel City Attorney

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TABLE OF CONTENTS

INTRODUCTION

City Manager’s Transmittal Letter

City Profile

City Demographics

City Vision, Mission & Core Values

STRATEGIC GOALS & STRATEGIES

Strategic Goals Creation Process

Priorities & Challenges

Short-Term Financial Plan

Long-Range Financial Plan

Performance Measures and Budget Trends

BUDGET-IN-BRIEF

Adopted Budget Summary

Budget Calendar

Budget Overview

The Changes Between Proposed and Projected Budget

Budget Summary by Fund

City Funds & Affiliated Departments

Citywide Organizational Chart

City Department – Fund Relationship

GENERAL FUND

Revenue & Expenditures Summary

City Commission

City Manager

Finance Department

City Attorney

Development Services

Human Resources

Police Department

Fire Department

Public Works

Library Department

Parks and Recreation

Contingency, Insurance, Grants, & Fund Transfers

Sales Tax Capital Projects Fund

SPECIAL REVENUE FUNDS

Special Revenue Fund Summary

Library Contribution Fund

Police Training Fund

Law Enforcement Trust Fund

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Street Improvement Fund

Community Redevelopment Trust Fund

Building Services Fund

Stormwater Utility Revenue Fund

ENTERPRISE FUNDS

Revenue & Expenditure Summary

Water & Sewer Fund – Utilities

Water & Sewer Fund – Water

Water & Sewer Fund – Wastewater

Contingency, Insurance, Grants, & Fund Transfers

Reclaimed Water Project Fund

Water & Sewer R&R Fund

Utility Grant Fund

TRUST & AGENCY FUNDS

Trust & Agency Fund Summary

Fire Prevention Capital Trust Fund

Greenwood Cemetery Trust Fund

Police Pension Fund

Fire Pension Fund

Parks & Recreation Capital Trust Fund

Law Enforcement Capital Trust Fund

Water Impact Trust Fund

Sewer Impact Trust Fund

Economic Development Trust Fund

Library Capital Expansion Trust Fund

Fiscal Year 2026-27 Capital Improvement Plan by Fund

Glossary of Budget Terms

Finance Staff

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INTRODUCTION

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P.O. Drawer 68 · Eustis, Florida 32727-0068 · (352) 483-5430

September 24, 2026

Honorable Mayor and City Commissioners:

I am delighted to introduce the Adopted Annual Budget for the fiscal year beginning on October 1, 2026, and ending September 30, 2027. This budget is based on my understanding of the Commission's top priorities and the level of service required to fulfill the community's needs. This document represents the culmination of the annual budget process, commencing in February and ending with the final adoption on September 24, 2026. The budget is fully compliant with the mandates of the City Charter, relevant Florida Statutes, the City's Financial Policies, and is aligned with the goals and objectives outlined in the City's Strategic Plan.

Eustis remains a vibrant and thriving community that residents and businesses can take pride in. The City's fiscal health continues to be strong and stable. The Commission has exercised fiscal restraint and implemented expenditure plans that are within the City's available revenue streams. Over the past several years, Eustis has consistently adopted balanced budgets, adhering to the City's definition of a balanced budget, wherein total recurring revenues meet or exceed total recurring expenditures, practicing responsible financial practices.

The expenditure budget of $73,650,102 (Proposed Budget Summary, page 78) includes the acquisition of public safety vehicles, water and sewer projects, street resurfacing as well as funding for the police and fire pensions. There are several major projects slated for FY 2026/27. The most significant projects in the FY 2026/27 budget are the ground water storage tank in the Water/Sewer Utility, the replacement of the City's Enterprise Resource Planning software system, the Lake Willie dock expansion and the CRA / Downtown Implementation Plan. The build-out of the new facility to house the Building Department and Fire Administration is budgeted in the Capital Improvement Plan. The Public Utilities Department has budgeted equipment for the sewer and water divisions, as well as repairs, upgrades and replacements for pumps, lift stations, water lines and meters. On-going city-wide street resurfacing and sidewalk maintenance is budgeted to preserve the existing infrastructure.

The City continues to experience steady growth, with an increase in population from 23,407 in 2021 to an estimated 24,734 as of April 1, 2026. The increase of 1,327 represents a 5.67% growth in population. The data is prepared by the University of Florida, Bureau of Economic and Business Research.

Figure 1:

CITY OF EUSTIS, FL POPULATION

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According to the State of Florida Long-Range Financial Outlook, prepared by the Legislative Budget Commission for Fiscal Years 2027-2029, while the economy was relatively stable in Fiscal Year 2024-25, a less certain economic environment exists from this point forward. Economic pressures are still evident in the reduction of household savings, the heightened use of consumer credit, and persistently elevated inflation. The predominant risks to the new economic forecast are to the downside. The new forecast was decidedly weaker in the near term, especially in sectors dependent upon significant consumer debt such as residential construction, existing home sales, and motor vehicle sales. Florida's proposed Amendment 3 would significantly restructure the state's economic landscape by introducing a major property tax overhaul, raising homestead exemptions, and placing strict caps on local government spending. Its implementation would create a mix of tax relief and local government funding challenges. Despite the challenging and unstable economic environment, the City did achieve economic growth during the most recent period.

Revenue and expense estimates in this budget are based on historical trends with last year's actuals also being considered. In FY 2026/27 total revenue estimate is $68,777,995 increased by $1,165,424 (Proposed Budget Summary, page 78) in comparison with the previous year of $67,612,571. The total expenditure estimate for FY 2026/27 is $73,650,102 increased by $5,213,739 (Proposed Budget Summary, page 78), in comparison with the previous year's adopted budget of $68,436,363.

The anticipated available fund balance for the General Fund at the end of FY 2026/27 is projected to be $8,879,519 (General Fund Summary, page 122). This is in addition to the required reserves of $7,668,372 (General Fund Summary, page 122). The budgeted expenditures in the General Fund exceed budgeted revenues by $1,222,023. This is primarily due to one-time project costs budgeted in FY 2026/27, as well as increased operating and personnel costs. The total transfers from the Water and Sewer Revenue Fund to other funds are $5,363,800 which is $130,000 more than FY 2025/26 (Water and Sewer Fund, page 282).

According to the Lake County Property Appraiser's Preliminary Tax Roll for year 2026, new construction in the Eustis economy resulted in an increase in taxable value of $52,334,487, in comparison with prior year's increase of $35,744,964, a 46.4% increase. The current year gross taxable property value of $1,956,638,802, reflects an increase of 6.92% over prior year final gross taxable value from prior year of $1,830,024,307.

This letter serves as an executive summary of the proposed budget with a review and analysis of the following:

Revenue sources and assumptions with approved millage rate and comparisons

Estimated fund balances and reserves

Anticipated increases in expenditures

Personnel changes

General Fund Budget Analysis (Fund 001)

Street Improvement Fund Budget Analysis (Fund 013)

Water and Sewer Fund Budget Analysis (Fund 040)

Stormwater Fund Budget Analysis (Fund 049)

Additional Points of Interest

Year-End Significant Events and Accomplishments

Revenue Sources and Assumptions

The City of Eustis has 24 separate funds with various sources of revenue. This budget is based on

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the current millage rate of 7.3898 per $1,000 taxable valuation. The adopted millage rate is the same millage rate as Budget Year 2025/26. The 7.3898 millage rate exceeds the roll-back rate of 7.1106 and was advertised as a 3.92% tax increase. A home with the taxable value of $150,000 and a rolled-back rate of 7.1106 would equate to a savings of $41.88 annually, or $3.49 per month compared to the adopted millage rate of 7.3898. In accordance with the City's financial policies, tax revenues are budgeted at a 95% collection rate.

The City of Eustis proposed millage rate compared to the rest of Lake County is as follows:

Table 1:

Comparative Proposed Tax Rates 2026-27
1 Eustis	7.3898	8 Minneapolis	5.5000
2 Astatula	6.9000	9 Clermont	4.5900
3 Howey-In-The-Hills	6.9900	10 Mascotte	4.6381
4 Tavares*	6.6850	11 Fruitland Park	3.9134
5 Umatilla	7.2377	12 Lady Lake	3.6510
6 Mount Dora	6.3000	13 Leesburg	3.4752
7 Groveland	5.7000	14 Montverde	2.8300

* Does not include debt service millage

The Lake County General Fund millage rate for FY2026/27 is 5.0254, which is the same rate as prior year's millage rate.

City Revenues

'Total City revenue includes all funding sources and is projected at $68,777,995 (Budget Summary, page 78). The City's primary revenue sources are derived from Charges for Services, which include income from Water and Sewer Service Charges, Stormwater fees, and Ad Valorem or Property Taxes. Figure 2 provides the breakdown by type for all projected revenues received by the City.

Figure 2:

FY 2026/27 - Total City Budgeted Revenue - $68,777,994

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City Expenditures and Fund Reserves

Total City expenditures are budgeted at $73,650,102. The City's expenditures are broken down into various categories, each serving a distinct purpose to enhance the community's well-being (Budget Summary, page 78).

Figure 3:

FY 2026/27 Total City Budgeted Expenditures - $73,650,102

Total City fund balances are budgeted at $122,420,429. Figure 4 provides information on budgeted reserves by fund (Budget Summary, page 78).

Figure 4:

FY 2026/27 – Total City Budgeted Year End Reserves by Fund - $122,420,429

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The estimated beginning fund balance of all 24 City funds for FY 2026/27 is budgeted at $127,292,537. Budgeted revenue is $68,777,995 and budgeted expenditures are $73,650,102. This results in a total City budgeted ending fund balance of $122,420,429. Of that amount $84,087,170 is dedicated by law or policy as reserves, leaving a remaining available undesignated fund balance of $40,308,057. (Budget Summary, page 78). This allows for a healthy fund balance, as well as ample funding for upcoming utility infrastructure needs as identified in the Capital Improvement Plan. The Capital Improvement Plan for FY 2027/2031 is included in the Capital Improvement Section at the end of this budget book.

Fund Balances and Reserves

The C i ty 's financial policies call for a targeted reserve amount for its various funds. The target amounts and currently available amounts for the various funds are as follows:

Table 2: Fund Balances & Reserves

Fund Type	Target	FY 26/27 Reserves	Available Fund Balance	Total
General	90 Days	7,668,372	8,879,519	16,547,891
Library Contribution	N/A	-	29,665	29,665
Sales Tax	90 Days	-	1,134,314	1,134,314
Law Enforcement Education	N/A	-	71,225	71,225
Police Forfeiture	N/A	-	216,860	216,860
Street Improvement	90 Days	865,107	(147,629)	(147,629)
Community Redevelopment	90 Days	636,454	347,903	347,903
General Government Grants	N/A	-	7,370	7,370
Building Services	90 Days	538,460	(586,164)	(47,704)
Stormwater Utility	90 Days	473,238	(684,385)	(684,385)
Water & Sewer	90 Days	4,041,009	17,288,942	21,329,951
Reclaimed Water	90 Days	-	185,140	185,140
Water & Sewer R&R	90 Days	-	12,914,173	12,914,173
Fire Prevention	N/A	-	382,440	382,440
Greenwood Cemetery Trust	N/A	-	268,685	268,685
Police Pension	N/A	34,630,029	-	34,630,029
Fire Pension	N/A	21,817,474	-	21,817,474
Parks & Recreation Impact Fund	N/A	359,303	-	359,303
Law Enforcement Impact Fund	N/A	281,866	-	281,866
Water Impact Fund	90 Days	5,834,899	-	5,834,899
Sewer Impact Fund	90 Days	7,018,931	-	7,018,931
Economic Development	90 Days	-	-	-
Library Impact Fund	N/A	(77,972)	-	(77,972)
TOTAL		$84,087,170	$40,308,057	$122,420,429

Anticipated Increases in Expenditures

This year the budget includes the following notable cost increases:

Cost of Living Adjustments of 5% for all employees, reflecting a total salary increase of $829,129 (Salary & Benefits Increase/Decrease, page 8). This increase is necessary to retain

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employees and reduce the cost of employee turnover.

A $1,000 flat pay increase is included to retain employees and remain competitive. This pay was calculated for full-time City employees. This results in a total salary increase in FY 2026/27 of $263,000 (Salary & Benefits Increase/Decrease, page 8).

FICA payments increased by $83,548 (Salary & Benefits Increase/Decrease, page 14).

Police, Fire, FRS and City pension contributions decreased by $17,304, (Salary & Benefits Increase/Decrease, page 8).

Health and life insurance costs increased by 2.9% or $146,698 (Salary & Benefits Increase/Decrease, page 8).

The General Liability / Workers Comp. / Property Insurance costs increased by 8.1% City-wide for a total insurance premium of $1,008,000 (General Fund Expenditures, page 125)

The total amount of the Capital Improvement Plan for FY 2026/27 is $17,395,385. The some of the most significant project in the FY 2026/27 budget is the Ground Storage Tank in the Water Department at a cost of $1,700,000. The replacement of the City's Enterprise Resource Planning software system is budgeted in the General Fund in the Finance Department for $600,000 and the remainder is budgeted in the Water/Sewer Utility for $850,000. The Lake Willie Dock Expansion project has been budgeted at a cost of $700,000, however the City will receive $350,000 from Florida State Appropriations to offset the cost. The build-out for the Fire Administration and the Building Department is budgeted in the Sales Tax Fund for $320,000 and Building Department for $320,000. The City strives to maintain a robust street maintenance program, guaranteeing well-maintained roads and rights-of way for the benefit of its residents and visitors and ensuring safe and efficient transportation throughout the community. The City has been awarded a CDBG -MIT grant through the State of Florida Department of Commerce in the amount of approximately $1.5 million for road resurfacing. The Stormwater Utility Fund supports projects that enhance and expand stormwater infrastructure. These projects include the construction of new stormwater facilities, maintenance of existing systems and implementation of stormwater best management practices. The Community Redevelopment Fund has budgeted $500,000 each over the next three years for the Downtown Implementation Plan. The City of Eustis is moving forward with a commission-adopted Downtown Master Plan to revitalize the city center and expand the waterfront. The actionable blueprint includes redeveloping the former Waterman Hospital site into a mixed-use district, upgrading Ferran Park, and adding multi-modal trails, boat slips, and streetscape improvements. Other significant projects include City-wide street resurfacing and sidewalk maintenance within the community redevelopment area, design and construction for cemetery improvements, various Parks and Recreation projects, and other Water and Sewer Renewal and Replacement projects.

The City strives to be a competitive employer in the region with regards to both salaries and benefits. With this goal in mind, the City continually reviews all compensation and internal and external equity decisions. Any pay increase/decrease for the Fire and Police departments must be negotiated by the respective union contract.

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Table 3: Salary & Benefits Increase / Decrease

Fund	COLA 5% Increase	Flat pay $1,000 Increase	Total Salary Increase in FY 2025-26	FICA Increase	Health Insurance Increase	Empower Pension Plan Increase	FRS Pension Increase/ (Decrease)	Police & Fire Pension Increase	Total Benefits Increase in FY 2026-27	Total Benefits Increase in FY 2026-27	Total Benefits Increase in FY 2026-27	FICA Increase	Health Insurance Increase
	Salary Increase				Benefits Increase/Decrease								TOTAL INCREASE
General Fund	570,618	168,000	738,618	56,504	74,098	44,317	(20,672)	(17,304)	136,944	875,562	344,414	19,012	59,487
Water and Sewer Revenue Fund	182,026	66,500	248,526	19,012	59,487	14,912	2,477	-	95,888	344,414	19,012	8,579	3,686
Street Improvement Fund	43,130	18,300	61,430	4,699	8,579	3,686	-	-	16,964	78,394	1,111	1,867	872
Stormwater Fund	10,327	4,200	14,527	1,111	1,867	872	-	-	3,850	18,377	1,111	1,867	1,742
Building Department Fund	23,028	6,000	29,028	2,221	2,667	1,742	-	-	6,629	35,657	1,111	1,867	65,528
Citywide Total	829,129	263,000	1,092,129	83,548	146,698	65,528	(18,195)	(17,304)	260,275	1,352,404	1,111	1,867	1,742

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Personnel Changes

The following chart summarizes full-time personnel changes over the last five years: Table 4:

Personnel Changes for Last Five Years

Departmental Fund	Full - Time	Part -Time	Full - Time	Part - Time	Full - Time	Part - Time	Full - Time	Part - Time	Full - Time	Part - Time
	2022-23		2023-24		2024-25		2025-26		2026-27
General Fund:
City Commission	-	5	-	5	-	5	-	5	-	5
City Manager, City Clerk & Econ.Dev.	8	2	10	4	12	3	7	1	7	-
Events & Communication	-	-	-	-	-	-	6	1	5	2
Finance and Purchasing	12	-	12	-	13	-	16	1	15	-
Development Services	4	-	4	-	5	-	5	-	5	-
Human Resources	3	1	4	-	4	-	5	-	5	-
Police	62	5	63	8	57	3	58	3	59	5
Fire	32	-	34	-	32	2	36	-	39
Public Works	13	-	16	-	17	-	16	-	18	1
Library	11	2	12	3	11	6	11	6	11	7
Parks and Recreation	11	12	11	33	12	28	10	28	14	28
Total General Fund	156	27	166	53	163	47	170	45	178	48
Building Services Fund:	3	-	4	-	5	-	6	-	6	-
Total Building Services Fund	3	-	4	-	5	-	6	-	6	-
Street Improvement Fund:
Administration	2	-	2	-	2	-	3	-	-	3
Public Land Maintenance	3	-	3	-	3	-	4	-	3	1
Lighting and Control	1	-	2	-	2	-	2	-	2	-
Street Maintenance and Construction	7	-	7	-	7	-	7	-	7	-
Lawn Mowing	5	-	5	-	5	-	5	-	5	-
Total Street Improvement Fund	18	-	19	-	19	-	21	-	17	4
Water and Sewer Revenue Fund:
Public Utilities	20	-	21	-	22	-	23	-	23	-
Water	22	-	26	-	22	-	23		20
Wastewater	17	-	17	-	22	-	22	-	26	-
Total Water and Sewer Fund	59	-	64	-	66	-	68	-	69	-
Stormwater Utility Fund:
Administration	2	-	2	-	2	-	3	-	-	-
Street Sweeping and Drainage Maintenance	4	-	4	-	4	-	3		4	3
Total Stormwater Utility Fund	6	-	6	-	6	-	6	-	4	3
City Total	242	27	259	53	259	47	271	45	274	55

As the City continues to grow, some City departments have planned to expand City services in FY 2026/27. Four new full-time positions have been budgeted, as well as three positions were eliminated:

Police Department – Deputy Police Chief – new position

Fire Department – three new Firefighters – new positions

Finance Department – Accounting Specialist – position eliminated

Events Department – Events Coordinator – position eliminated

Parks Department – Deputy Aquatics Manager – position eliminated

A total of 274 full-time positions and 55 part-time positions have been budgeted in FY 2026/27.

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General Fund Budget Analysis

The General Fund budget (Fund 001) is based on a beginning fund balance of $17,769,915. Total General Fund expenditures of $31,418,905 and restricted and reserved amounts of $7,668,372 leave a remaining available balance of $8,879,519, and a total fund balance of $16,547,891 at the end of FY 2026/27 (General Fund Summary, page 122). Total expenditures include allocations to General Government $6,582,745, Public Safety $15,072,742, Physical Environment $1,994,214, Culture & Recreation $3,577,523 and Non-departmental expenditures $4,191,682. Non-departmental expenditures include fund transfers $2,007,682, contingency funds $280,000, and insurance $1,008,000 (General Fund Expenditures, page 125).

Budgeted operating expenditures exceed budgeted operating revenues. This leads to the use of Fund Balance for some capital projects in the General Fund, resulting in a balanced budget. A transfer of $2,730,000 is received from the Water and Sewer Fund for administrative costs. Approximately 47.97% of the General Fund's expenditures are budgeted for Public Safety to fund the Police and Fire Department operations.

Total General Fund revenues are anticipated to be $30,196,882 (General Fund Summary, page 122). Figure 5 below shows the revenue source breakdown for the General Fund. Of all the General Fund revenues, the most significant amount of revenue comes from current and delinquent ad valorem taxes and is budgeted at $14,036,211 (46.48%), followed by Utility Taxes of $3,751,000 (12.42%) and Intergovernmental revenue at $3,109,654 (10.30%). Other General Fund revenues are provided by Fund Transfers of $3,274,429 (10.84%), Franchise Fees of $2,365,000 (7.83%) Miscellaneous revenues of $1,686,500 (5.59%), and Charges for Governmental Services of $1,339,088 (4.43%) The remaining revenue is comprised of Fines and Forfeitures ($573,000 at 1.90%), and Licenses and Permits ($62,000 at 0.21%).

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Figure 5:

FY 2026/27 General Fund Budgeted Revenue - $30,196,882 Where Do City General Fund Revenues Come From?

Figure 6 below portrays the General Fund revenue trend over the last five years.

Figure 6:

Five-Year General Fund Revenue Trend FY 2021/22 to FY 2026/27 Revenue

General Fund expenditures are anticipated to be $31,418,905 (General Fund Summary, page 125). See Figure 7 below for expenditure breakdown for the General Fund. The most substantial allocation of expenditures in the General Fund is for Public Safety (47.97%), followed by General Government (20.95%) which includes salaries for City employees and all operational expenses. Other General Fund expenditures are for Other Financing Uses (13.34%) which include City contingencies, liability

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insurance, union negotiations implementation, unemployment compensation, and related expenses, Culture and Recreation (11.39%) and Physical Environment (6.35%) of General Fund budgeted expenditures.

Figure 7:

FY 2026/27 General Fund Budgeted Expenditures - $31,418,906 What are General Fund Expenditures?

Figure 8:

Five-Year General Fund Expenditure Trend FY 2021/22 to FY 2026/27 Expenditures

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Figure 9 illustrates how General Fund revenues are spent, based on the summary figures found in the Budget Overview Section.

Figure 9:

FY 2026/27 General Fund Budgeted Expenditures $31,418,905 Where will General Fund Revenue Will be Spent?

Street Improvement Fund Budget Analysis

The Street Improvement Fund (Fund 013) includes 21 employees. Revenues are received from various sources. The major funding source is the Local Option Gas Tax. The revenues have increased incrementally over the past several years due to a change in the distribution formula. The total revenue of this fund is $2,348,000 (Street Improvement Summary, page 243) or 5.4% higher than the estimated FY 2025/26 revenue. This does include $58,000 for streetlight reimbursement from the CRA, a General Fund transfer of $1,000,000, and a Stormwater Fund transfer of $260,000 (Street Improvement Summary, page 243).

Total expenditures for the Street Improvement Fund are $2,772,243. Budgeted expenditures exceed budgeted revenue by $424,243 and an ending budgeted fund balance of ($147,629), (Street Improvement Summary, page 243). A healthy balance continued for several years. However, critical projects have been budgeted, which have reduced the fund balance. Traditionally, transfers from the General Fund have supported the Street Improvement Fund.

The Street Improvement Fund expenditures continue to grow year over year. FY2026/27 has capital projects budgeted for sidewalks, street resealing, pavement reflectivity and other projects

The Street Improvement Fund provides the following services:

Public land maintenance of parks and other City-owned properties - 1,000+ acres

➢ Streetlighting and traffic signals, approximately 12+ square miles

Tree trimming and replacement services

Maintenance and repair of 100+ miles of roadway and 35+ miles of sidewalks

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Water and Wastewater Fund Budget Analysis

The Water and Sewer Fund (Fund 040) has a total revenue budget of $15,475,000 with a projected beginning fund balance of $24,279,855. The budget includes total expenses of $18,424,904 as well as the required 90-day operating reserves of $4,041,009, leaving a remaining fund balance of $21,329,951 (Water & Wastewater Summary, page 280). This will allow the City to continue with on-going capital improvement and infrastructure needs. Revenue sources include water and wastewater sales, reclaimed water sales, and water and sewer sales to RedTail and Sorrento Springs. The fund has operating expenses of $12,217,104 and non-operating expenses of $6,207,800 which includes capital items, inter-fund transfers, general liability and property insurance, and debt service (Water & Wastewater Expenses, page 282).

The Water and Sewer Fund includes the Director of Public Works for Utilities, the Water Superintendent, Utility Supervisor and several utility operators and maintenance workers. There are 23 positions in Water, 22 in Wastewater, and 23 in Utility Administration which includes Customer Service and meter reading services.

During FY 2024/25 the City contracted for a new five-year rate study. The impact fee portion was completed in FY2025/26, and the new rates are in effect, as of January 1, 2026. The study water and sewer rates section will be available soon and will be implemented once approved by the City Commission. It is imperative that the City maintains sufficient rates to cover normal operations, renewal and replacement of infrastructure needs, adequate expansion of the system to accommodate growth, and protection to bondholders to make necessary debt payments. A 2.5% increase in the water and wastewater rates went into effect in August 2026, based on historical data. The new rates may be adjusted upon the results of the rate study.

According to the FY2025 Annual Comprehensive Financial Report, the City's Water and Wastewater Utility provides the following services:

Water service to approximately 12,820 customers, supplying over 3.20 million gallons of water per day

Maintenance and repair of 188+ miles of water main

Maintenance and repair of 121 miles of sanitary sewer lines

Over 12,820 units served for various services

Average daily flow of 3.2 million gallons

Stormwater Fund Budget Analysis

Stormwater utility fees provide the major source of funding for the Stormwater Utility Fund. Other minimal revenue sources include interest earnings. The estimated beginning fund balance is ($255,783). Budgeted revenue for FY 2026/27 is $934,000. Operating expenditures are budgeted at $1,362,602, leaving a fund balance ($684,385). The fund is required to have a required reserve of $473,238 (Stormwater Summary, page 272).

The Stormwater Fund includes four full-time employees and is responsible for street sweeping and drainage maintenance. The Stormwater Fund transfers $260,000 to the Street Improvement Fund and $81,500 to General Fund for a total of interfund transfers of $341,500 (Stormwater Summary, page 272).

The stormwater rates have been evaluated, along with the rate study for the impact fees. It had been over a decade since stormwater rates have increased. The new monthly rates are $8 for residential (an increase from $6) and $16 for commercial consumers (an increase from $12).

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Additional Points of Interest

The budget includes several programs that the City maintains by policy for the benefit of the public and the enhancement of the City's image. Revenues for these services do not necessarily cover costs and do require an annual commitment to continue. Major examples are as follows:

1. Economic Development Incubator:

The UCF/Eustis Business Incubator agreement has been renewed for a second three-year term from 2026 through 2029. The program provides aspiring and young businesses with entrepreneur development services that were envisioned when the City, Mega Workplace, and the County partnered to establish the program. The Incubator framework facilitates valuable networking prospects, host events, and conduct workshops aimed at cultivating robust business relationships and fostering a supportive entrepreneurial ecosystem. The UCF/Eustis Business Incubator allows the City's Economic Development Department to provide customized assistance to aspiring entrepreneurs, startups, and emerging businesses, which results in the creation of new jobs and economic growth.

The UCF Business Incubator is expected to continue generating measurable economic benefits for the City of Eustis and Lake County by:

Supporting startup and early-stage companies.

Assisting existing businesses with expansion and growth.

Creating and retaining jobs.

Increasing private-sector investment.

Strengthening the local entrepreneurial ecosystem.

Encouraging graduates of the program to remain in Eustis and Lake County after completing incubation services.

Under the proposed funding structure, the City of Eustis will contribute $42,500 annually toward the operation of the incubator program. Lake County will provide an annual contribution of $127,500 through a separate interlocal funding agreement, resulting in total municipal annual funding of $170,000. UCF will apply $90,000 in unspent funds toward the operation of the UCF Business Incubator - Eustis during the term of this agreement with the City of Eustis in the amount of $30,000 per year for three years. The total municipal and UCF annual funding for the UCF/Business incubator is $200,000.

2. Greenwood Cemetery:

The City completed cemetery improvements, which included design and construction of landscaping and grounds beautification in FY 2025/26.

Annual revenues are budgeted at $21,850 (Greenwood Cemetery, page 331).

The current required reserve balance is $268,685.

The General Fund's annual operating expenditure for the cemetery is $11,000.

Discussion has been underway to update the ordinance and the by-laws, which entail revisions to the fee structure and introduce a revenue source for perpetual care. Due to the growth of the cemetery, perpetual care funds will ensure adequate resources are available to maintain the grounds, walkways and memorial markers.

3. Community Events:

a) The budget includes $1,249,194 (CM Events & Tourism Expenditures, page 136) in expenditures for a wide array of City events, festivals, activities, and celebrations, which

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will attract visitors and help provide economic stimulation within the City. The City funds most of all events with a small amount raised by sponsors.

b) Several City departments, including Fire, Police, Parks and Recreation, and Public Works incur the time and overtime costs for these events which are absorbed into the respective departmental budgets.

4. Parks & Recreation:

a) The annual operating budget for the department is $2,264,454 (Parks & Recreation Expenditures, page 211). Capital outlay for Parks and Recreation is $412,000 in the General Fund with an additional capital outlay of $75,000 in the Capital Improvement Projects budget in the Sales Tax Capital Projects Fund (Capital Projects Parks & Recreation, page 342).

5. Additional information can be found on the City's website: https://www.eustis.org/ and the City's Facebook page: https://www.facebook.com/CityofEustis.

The Fiscal Year 2025/26 Significant Events and Accomplishments

It is projected that General Fund expenditures for FY 2025/26 will be under budget. A significant amount of savings is attributed to position vacancies. Additionally, each department has limited their expenditures as much as possible. Other major accomplishments include the following:

Elected Commissioner Emily A. Lee to serve as Mayor and elected Commissioner Gary Ashcraft to serve as Vice Mayor for the City of Eustis. The Mayor and Vice-Mayor are elected at the first regular City Commission meeting in January each year.

Released a custom smartphone application by the Eustis Police Department. This app will serve as an innovative way for the police department to connect with Eustis residents and visitors, providing information quickly and efficiently to anyone with a smartphone.

Achieved the Distinguished Budget Award from the Government Finance Officers Association (GFOA) for the FY 2025/26 Budget, maintaining this recognition for eleven consecutive years.

Completed the City's annual audit with no management comments from the auditors; applied for the Certificate of Achievement for Excellence in Financial Reporting from the GFOA the 37th consecutive year, based on the audit for the fiscal year ending September 30, 2025.

Worked to secure reimbursement from FEMA and the State of Florida for costs associated with debris removal and damage sustained by Hurricane Milton by the Finance Department and successfully closed out project.

Installed playground pieces at Elizabeth Circle Park

Installed new playground pieces for Carver Park

Installed new playground pieces at Sunset Island Park

Renovated Sunset Island Park basketball court

Renovation made to the Elizabeth Circle Park tennis court

Installed new A/C in the Garden Room

Installed new A/C at Women's Club

Audio equipment installed in Women's Club

Installed new basketball goals at the Curtwright School Gymnasium

Installed new lights in the Women's Club parking lot

Renovated the Parks & Recreation Program Room

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Made a small improvement to Carver Park Softball fields

Added a Christmas Parade to the Winterfest Holiday event

Added a 30-foot Christmas Tree and decorations to Carver Park

Implemented Movies in The Park at Ferran Park

Resurfaced Eustis Aquatics Facility Pool

Sandblasted and painted pavilions at Corey Rolle, Carver Park, Cardinal Cove, and Sunset Island Park.

Painted guard rails at Sunset Island Park

Improvements made to Gnann-Thompson Dog Park for dog training

Interior improvements made to the Bandshell at Ferran Park

Increased attendance at both Trunk or Treat and Winterfest Holiday Events

Experienced a 50% increase in participation in the Teen Summer Camp program

Added 3 CDL bus drivers to the Teen Zone and Fun Zone Programs

Maintained full ALS service within Eustis City limits and maintained the City's ISO rating by the Fire Department

Migration to the Lake County Sheriff's Office for their CAD by the Information Technology Department

Completed the CISA audit with the Department of Homeland Security by Information Technology and implemented a significant number of recommendations

Installed and upgraded Police computers and infrastructure to prepare for the updated dispatch software.

Switched Police over to a new cellular provider which saves cost and adds priority cellular bandwidth and satellite communication redundancy, which was completed in FY2025/26.

Enhanced the City's communications program by refocusing weekly e-blast content on City news, community events, road closures, construction updates, and public notifications; launching a digital newsletter; implementing website accessibility enhancements; and establishing in-house drone photography and videography capabilities.

Strengthened event planning and operational management by developing standardized event planning documentation, implementing project-based financial tracking in collaboration with the Finance Department, and improving cross-departmental coordination and standardized procedures for City-sponsored and permitted events.

Implemented strategic marketing campaigns for City-produced events through targeted advertising, branding, and theme-driven promotions to increase community awareness, engagement, and attendance.

Enhanced the First Friday event series by strengthening event branding, themed programming, and interactive activities, creating more immersive community experiences that contributed to increased attendance and engagement.

Produced the annual Light Up Eustis celebration, which featured the City's official holiday tree lighting, seasonal entertainment, and family activities in historic downtown. Based on Placer.ai data, estimated attendance increased from approximately 6,300 in 2024 to 8,600 in 2025.

The Events & Communications Department successfully produced the 124th Annual Georgefest celebration, held February 21–28, 2026. As the longest continuously running celebration of George Washington's Birthday in the United States, the weeklong festival featured carnival rides, more than 100 vendors, family activities, a community parade, and nationally recognized entertainment, including Will Moseley, Mac McAnally, and Allen Stone.

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The Events & Communications Department coordinated the annual Hometown Celebration on July 3, 2026, as Eustis' community celebration of America's 250th anniversary. The event featured an expanded Family Fun Zone, live entertainment by the 789s and hometown country artist Michael Ray, a performance by the Tampa Bay Water Ski Team, and an enhanced fireworks display over Lake Eustis in celebration of the national milestone. Based on Placer.ai data, attendance nearly tripled from approximately 6,500 attendees in 2025 to an estimated 17,200 attendees in 2026.

Completed the Development Services Department's transition from its previous software platform to GovWell, providing a more user-friendly and robust system for Development Services operations. The Business Tax Receipt process, Building Permitting, and Planning modules have all been successfully implemented and are fully operational. As part of this modernization effort, customers can now conveniently submit payments online by credit card, eliminating the need to visit City Hall in person. Fire Department is also using the GovWell software system, and the new system has been well received by both staff and the public.

Continued to develop and update written informational materials, brochures, and pamphlets to better educate residents, applicants, and developers on Development Services processes and requirements. These resources provide guidance on topics including annexation, future land use designations, development standards, and other procedures administered by the Development Services Department, improving transparency and customer service.

Completed several large projects by the Public Works Department, including street resurfacing, completion of a significant number of City sidewalks, began the Pavement Condition Index Plan, began the Stormwater Master Plan, CR44 Forcemain Bypass construction, Coordination and utility relocation for the FDOT SR 19 safety project, completed the Greenwood Cemetery improvements to name a few.

Library exterior painting was completed.

Grant awarded and design plan created for library expansion.

Additional projects for the upcoming year include, but are not limited to, the Coolidge Street and seven blocks utility and road project which ultimately will include stormwater improvements, sidewalks, lighting, and sewer and water upgrades to include fire protection. Other projects include an extension of the City's reclaimed water distribution system, nearing completion of the eastern water treatment plant high service pump and well upgrades, continued sewer Inflow and Infiltration study, continued lift station generator installations, ongoing promotion of the City via community festivals and events, and continued evaluation of operational efficiency and fiscal stability measures.

Fire Department updated all computers used in fire apparatus to improve situational awareness.

Based on Commission input at several budget workshops, staff have revised the budget accordingly and incorporated final revenue and expenditure estimates. The FY 2026/27 budget provides the basis for all activities throughout the year in accordance with the direction of the City Commission to make the City of Eustis the best possible place to live, work, and play.

I want to express my appreciation and thank the City Commission and the staff for all the hard work and commitment to creating the financial plan for the next fiscal year. I look forward to working with the City Commission to implement the FY 2026/27 City of Eustis Budget on behalf of our citizens. Thank you to all the dedicated employees of the City and the citizens that we serve. Respectfully submitted,

Respectfully submitted,

Rick Gierok, Interim City Manager

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City of Eustis

Nestled in the heart of Central Florida, the City of Eustis has an enchanting charm that captures the hearts of residents and visitors alike. With its rich history, picturesque landscapes, and vibrant community spirit, Eustis is a shining gem in the Sunshine State. Let's embark on a journey to uncover the essence and allure of this captivating City.

A Glimpse into History:

Founded in 1883, Eustis boasts a heritage that spans over a century. The City’s historical significance is evident through its well-preserved Victorian-era architecture, charming Main Street, and the delightful Ferran Park overlooking serene Lake Eustis. As you stroll through the City’s quaint streets, you will feel transported to a bygone era, one where the past seamlessly intertwines with the present. As you delve deeper into Eustis’ history, you will uncover fascinating landmarks and historical treasures. The Alice McClelland Memorial Bandshell in Ferran Park stands as a testament to the City’s commitment to preserving its cultural heritage. The Clifford House stands as a stunning example of Queen Anne’s architecture. This charming historic home is not only a representation of the past but also a testament to the enduring beauty of Eustis.

Lakeside Paradise:

Nature lovers and water enthusiasts will find a haven in Eustis. The City's unique location amidst a chain of picturesque lakes allows residents and visitors to indulge in an array of recreational activities. Lake Eustis is not the only jewel in Eustis' crown. The City's residents enjoy access to several other nearby lakes, including Lake Harris and Lake Woodward, providing endless opportunities for watersports, leisurely boating, and gorgeous sunsets. Lake Dora, connected to Lake Eustis by the Dora Canal, is renowned for its scenic beauty and is a popular destination for boaters and wildlife enthusiasts alike.

Outdoor Recreation Haven:

From boating and fishing to paddleboarding and lakeside picnics, Lake Eustis and its neighboring water bodies offer endless possibilities for outdoor adventures. Beyond the beautiful lake, Eustis offers ample opportunities for outdoor recreation. The City's numerous parks, such as Ferran Park and Sunset Island Park, are perfect for picnics, jogging, and enjoying the great outdoors.

A Hub of Arts and Culture:

Eustis prides itself on being a Central Florida hub of arts and culture. The historic Bay Street Players Theatre, a local treasure, stages captivating productions that draw theater enthusiasts from near and far. The City also hosts art galleries, live music performances, and cultural events showcasing the creative talents of local artists.

Community Festivals and Events:

Eustis is alive with a year-round calendar of community festivals and events that celebrate its unique culture and spirit. Georgefest, the longest running annual George Washington Birthday Celebration in the world, draws thousands of visitors with its parade, carnival rides, live entertainment and delectable food offerings. The Eustis First Friday Street Party, held monthly, transforms the historic downtown into a lively celebration of music, art and local businesses.

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Several of the City's major annual events are:

Georgefest: Georgefest is the highlight of Eustis' annual event calendar. Held in honor of George Washington, this weeklong festival takes place in February. It features a wide range of activities, including a parade, live music performances, a carnival, food vendors, arts and crafts exhibits, and a spectacular fireworks display. Georgefest is a beloved tradition that draws visitors from all over the region.

Eustis Fall Festival: In the fall, Eustis hosts a delightful Fall Festival that typically includes family-friendly activities like pumpkin decorating, hayrides, games and costume contest. It is a perfect way to celebrate the fall season and create lasting memories with loved ones.

Light-up Eustis: Light-up Eustis is a festive event that ushers in the holiday season with joy and merriment. Usually held in December, it features an appearance by Santa Claus himself, spreading holiday cheer to all who attend.

Eustis Independence Day: Eustis knows how to celebrate the nation's birthday with enthusiasm and patriotism. The 4th of July celebration in Eustis is a beloved annual event that draws residents and visitors alike for a day of fun, parade, family activities, fireworks and community spirit.

Diverse Dining Scene:

Eustis' culinary scene reflects its vibrant community. From charming cafes and family-owned eateries to trendy restaurants with lakeside views, foodies will find a delightful array of options to choose from. Whether you're in the mood for Southern comfort food, fresh seafood, or international flavors, Eustis' dining establishments cater to every palate.

Education and Learning:

Eustis takes pride in its commitment to education and fostering a love of learning. The City is served by several excellent schools and educational institutions, providing a nurturing environment for students to thrive. Lake Technical College offers a diverse range of vocational programs, providing individuals with valuable skills for the job market. Nearby, Lake-Sumter State College, the University of Central Florida, Rollins College, Stetson University, St. Leo College, Nova Southeastern University, Beacon College and Embry-Riddle Aeronautical University provide options for continued education.

The City has established a collaborative business incubator project with Lake County, The University of Central Florida and MEGA Properties. This allows the City to extend assistance to emerging businesses, startups, and entrepreneurs, fostering the creation of new jobs and promoting economic expansion within the City. The incubator framework facilitates valuable networking prospects, host events, and conduct workshops aimed at cultivating robust business relationships and fostering a supportive entrepreneurial ecosystem. The operation of the incubator is facilitated by the University of Central Florida Research Foundation (UCFRF), which plays a significant role in its administration.

Progressive Growth and Development:

Eustis cherishes its heritage, but it also looks toward the future with a vision for growth and progress while maintaining its unique charm. City government and community leaders work hand in hand to ensure sustainable development that respects the natural beauty and historical significance of the area. Eustis boasts a dynamic business community that supports local entrepreneurs and encourages economic growth. The City's welcoming business environment and strong sense of community make it an attractive destination for startups and established ventures alike. The City has recently completed the Eustis Downtown Master Plan, which provides a road map and vision

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for a dynamic future for the downtown district. The Downtown Master Plan is a comprehensive update to the 2008 Downtown Plan and is a collective vision for a vibrant and interconnected City Center that reflects the dreams and aspirations of its residents.

The City of Eustis supports a diverse and growing economy that includes manufacturing, agribusiness and agricultural technology, transportation and logistics, professional services, retail, hospitality, and small business. The City continues to work closely with Lake Economic Area Development (LEAD), Lake County, the UCF Business Incubation Program, and other regional partners to support business recruitment, retention, entrepreneurship, and workforce development. Economic development efforts also include implementation of the Downtown Master Plan, continued investment within the Community Redevelopment Area, support for redevelopment and infill opportunities, and efforts to attract new commercial and employment-generating investment. Eustis continues to build on its historic downtown, waterfront, available industrial property, and strategic Central Florida location while preserving the character and quality of life that distinguish the family-friendly community.

Thriving Community Spirit:

One of Eustis' most distinctive features is its strong sense of community. The warmth and fellowship among its residents create a welcoming atmosphere for newcomers and a true sense of belonging for long-time locals. The City's calendar is filled with exciting community events, from lively festivals to art shows and farmers' markets, bringing neighbors together and fostering lasting connections. Eustis residents have a strong sense of volunteerism and community service. From assisting in local charity events to participating in cleanup drives, residents actively contribute to the betterment of their City. This spirit of giving back creates a close-knit community that cares deeply for its neighbors and surroundings.

Today, Eustis is a friendly hometown covering approximately 12.6 square miles, a community for families, and a destination for arts and culture reflecting its motto of Culture, Opportunity, and Vitality.

City Services:

Eustis is dedicated to delivering municipal services of the highest quality in the most financially prudent and customer friendly manner. The City partners with several community-oriented organizations such as the Lake Eustis Area Chamber of Commerce, Lake Community Foundation, Bay Street Players, Trout Lake Nature Center and Lake Eustis Sailing Club to facilitate a wide variety of activities for residents, visitors, and businesses.

City Transportation:

A vital network of highways, including US 441, I-4, I-75, and the Florida Turnpike, are easily accessible. Eustis is minutes away from Leesburg Regional Airport and an hour from Orlando International Airport. The City's leadership is also committed to taking full advantage of the natural attributes of Eustis by incorporating transportation plans to link the neighborhoods and downtown in a usable, convenient, and sustainable manner.

City Achievements and Recognitions:

In 2026, the City was awarded the Distinguished Budget Presentation Award. Eustis proudly continued its 12-year streak of receiving the Distinguished Budget Presentation Award. This honor showcased the City's excellence in financial planning and budgeting, exemplifying its prudent approach to resource management.

In 2024, the City was awarded the Certificate of Achievement for Excellence in Financial Reporting for the 37th consecutive year. The City has applied for the Award for FY 2024/25.

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City Population:

Eustis is home to a diverse and dynamic population that embraces residents from all walks of life. From young families to retirees, professionals to artists, Eustis attracts individuals seeking a place where a small-town feel coexists with modern amenities. As the City's charm becomes increasingly well known, more individuals and families are drawn to call Eustis their home. Currently, Eustis supports a population of more than 24,734 residents, with a median age of 42.70 years as well as median household income of $65,373. The City of Eustis has been a proven leader in setting the standards in quality of life for its residents and visitors, not only in Lake County, but also in the State of Florida. The residents of Eustis are proud of their special City with its many examples of dedicated work by countless volunteers, boards and staff who devote their time and talents to making this town one that is abundant in charm, history, culture, and promise for the future.

A Place to Call Home:

As the sun sets over the shimmering waters of Lake Eustis, the essence of Eustis reveals itself as a place where community and growth unite in perfect harmony. The residents' deep connection to their City, their commitment to preserving its history and their vision for an inspiring future make Eustis a City like no other. Ultimately, what sets Eustis apart is the feeling of home it evokes in both residents and visitors. The friendly smiles, warm greetings, and genuine sense of belonging make Eustis a place where people are not just part of a community but part of a family. This charming gem in the Sunshine State is more than a City, it is a treasure trove of history, culture, and heartwarming experiences, making it a truly special place to call home.

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Table 5:

Last Ten Years Education

Year Population (3) % Increase Consumer Price Index (1) Eustis School Information Enrollment (2) and Grading (4),(6)

Eustis County % of City Medican Age (5) Eustis Heights Enrollment Eustis Elementary Eustis Elementary Middle Eustis High

2016-17 20,880 335,396 6.20% 1.30 40.80 4,645 C B C C

2014-15 19,432 315,690 6.26% 0.33 42.00 4,725 C C B B

2015-16 20,127 325,875 6.28% 0.70 41.80 4,663 C C C C

2017-18 21,083 346,017 6.10% 1.30 40.40 4,413 C B C C

2018-19 22,368 367,118 5.80% 2.00 41.40 3,529 C C C C

2019-20 23,189 377,516 5.69% 1.40 40.50 3,480 C C C C

2020-21 23,407 380,381 6.19% 7.50 40.75 3,652 C C C C

2021-22 23,595 390,290 6.05% 7.50 40.75 3,869 C C C C

2022-23 23,918 410,026 5.83% 4.90 40.80 4,025 B B C B

2023-24 24,180 433,331 5.58% 4.10 40.90 4,021 C C C C

2024-25 24,477 445,000 5.50% 2.90 43.70 3,702 D C C C

2025-26 24,734 445,324 5.55% 2.6 42.70 2,692* C C C B

* Lake Tech College omitted, data is no longer tracked

Source www.usinflationalcalculator.com

Source Lake County School Board, Tavares, Florida (www.lake.kl2.fl.us - Dept of Growth Panning- Incl Lake Tech)

Source US Census Bureau and Office of Economic & Demographic Research

Source Florida Dept of Education

Source US Bureau of Labor Statistics (https://data.census.gov/table)

Source Florida Department of Education www.fldoe.org/accountability/accountability-reporting/school-grades/

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Table 6:

Demographic and Economic Statistics Last Ten Years

Last Ten Years

Per Capita Income(1)

Year Florida Lake Orange Seminole Sumter Marion Volusia

2012-13 41,012 34,442 26,300 29,628 34,670 23,557 26,140

2013-14 28,734 26,703 27,399 32,001 32,935 23,689 25,510

2014-15 29,888 26,454 29,005 32,664 36,296 23,187 27,207

2015-16 30,492 27,603 29,060 33,748 32,703 23,891 27,781

2016-17 31,119 28,322 30,300 35,127 33,879 26,341 28,388

2017-18 31,927 28,374 30,371 35,848 34,047 26,099 29,622

2018-19 32,887 30,277 31,433 37,370 39,187 27,033 29,623

2019-20 32,848 29,426 31,409 41,428 35,879 26,990 29,859

2020-21 33,850 33,638 32,205 40,800 36,780 27,025 29,620

2021-22 34,950 33,899 32,750 40,950 37,890 27,550 30,200

2022-23 35,216 33,968 33,498 41,100 39,922 28,969 32,231

2023-24 40,278 36,280 41,019 44,616 46,897 30,717 36,803

2024-25 41,902 36,657 40,911 42,560 43,844 32,688 37,071

2025-26 43,582 41,153 42,106 45,713 51,300 35,538 40,361

Median Household Income(2)

2015-16 53,336 54,285 54,690 65,319 58,128 41,957 48,331

2016-17 54,184 53,509 56,430 66,799 56,378 45,795 48,915

2017-18 54,852 53,589 59,650 68,693 54,872 45,384 51,274

2018-19 56,467 53,040 63,461 70,190 60,287 49,576 53,766

2019-20 57,703 55,792 61,416 70,297 59,618 46,587 52,407

2020-21 57,890 56,184 61,750 70,350 60,120 47,240 52,890

2021-22 59,780 58,350 63,600 71,560 61,860 49,460 54,770

2022-23 61,777 60,013 65,784 73,002 63,223 50,808 56,786

2023-24 69,303 67,559 72,324 80,550 73,391 54,190 64,857

2024-25 73,311 70,730 79,053 80,547 74,715 58,606 66,273

2025-26 77,735 76,617 82,152 85,403 78,807 64,410 71,508

Year Florida Lake Orange Seminole Sumter Marion Volusia

(1) source US Census Bureau https://data.census.gov/all?q=per%20capita%20income

(2) source US Census Bureau https://www.census.gov/programs-surveys/ces.html

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Table 7:

Demographic and Economic Statistics Last Ten Years

Year	Lake	Orange	Seminole	Sumter	Marion	Volusia	Lake	Orange	Seminole	Sumter	Marion	Volusia
Cost of Living Index Lake and Surrounding Counties (3)							Unemployment Lake and Surrounding Counties (1)
2014-15	96.33	99.78	98.72	94.19	93.43	94.75	5.10	4.70	4.60	6.80	6.10	5.50
2015-16	96.99	100.46	99.03	94.83	94.41	95.33	4.80	4.30	4.30	6.90	6.00	5.10
2016-17	97.23	100.71	99.28	95.07	93.29	95.57	3.40	3.10	3.00	4.80	4.10	3.70
2017-18	97.38	100.87	99.44	96.03	93.88	95.72	3.40	2.60	2.60	4.30	3.60	3.20
2018-19	97.52	100.85	99.30	96.49	93.59	95.73	2.90	2.70	2.70	4.10	3.50	3.20
2019-20	97.80	101.13	99.58	95.74	93.37	96.00	7.40	9.80	6.00	5.70	5.30	5.90
2020-21	100.30	104.10	102.56	98.62	96.17	98.88	4.30	5.00	3.80	5.50	4.10	4.30
2021-22	101.50	105.20	104.60	98.90	97.20	99.70	4.10	4.80	3.60	5.20	4.00	4.00
2022-23	96.29	101.10	99.34	96.87	93.01	93.77	2.40	3.00	2.40	3.80	2.80	2.90
2023-24	96.60	101.04	99.63	96.38	93.04	93.02	3.70	3.40	3.30	4.70	4.40	3.90
2024-25	96.79	100.56	99.40	97.18	93.14	93.30	4.10	3.80	3.60	6.90	6.90	4.60
2025-26 *							4.90	4.50	4.60	7.80	5.70	5.30

*Data for Cost of Living is one year behind

% Population Growth Rate Lake and Surrounding Counties (2)

	Lake	Orange	Seminole	Sumter	Marion	Volusia
2021-22	7.54	6.39	4.15	6.81	3.94	3.96
2022-23	8.40	7.31	4.26	7.16	4.17	4.23
2023-24	8.00	4.40	3.40	19.70	7.50	5.40
2024-25	3.28	1.32	1.15	4.29	3.19	1.78
2025-26	2.77	0.46	0.45	2.23	3.31	0.90

(1) Source: https://fred.stlouisfed.org/

(2) World Population Review https://worldpopulationreview.com/us-counties/florida/

(3) https://www.fldoe.org/core/fileparse.php/7507/urlt/fpli.pdf

Table 8:

Top 10 Principal Taxpayers

Current and Nine Years Ago Fiscal Year Ending September 30th (Source: Lake County Property Appraisers Office)

Taxpayer	Total Taxable Value		Rank	Percent of Total Taxable Valuation	Total Taxable Value	Rank	Percent of Total Taxable Valuation	Total Taxable Valuation FY 2015/16 - FY2024/FY25
	2016			2025			$	%
Bre Tarpon Eustis Village LLC	$	11,721,939	3	1.43%	0	0.00%	$ (11,721,939)	-100.00%
Sprint/Embarq- Florida Inc.	$	4,737,360	6	0.58%	0	0.00%	$ (4,737,360)	-100.00%
Florida Food Products	$	12,135,114	2	1.48%	$ 30,705,272	1	1.68%	$ 18,570,158
Duke (Progress) Energy	$	17,127,567	1	2.08%	$ 29,294,864	2	1.60%	$ 12,167,297
MHC Southern Palms LLC	$	8,290,820	4	1.01%	$ 11,829,211	6	0.65%	$ 3,538,391
JENSEN CENTER LTD	$	5,280,476	5		0		$ (5,280,476)	-100.00%
SUSO 4 North Branch LP		0		$ 19,422,919	3	1.06%	$ 19,422,919	100.00%
AMH Development, LLC		0		14,091,440	5		$ 14,091,440	100.00%
Q ELEVEN OAKS HOLDINGS LLC		0		$ 16,692,972	4		$ 16,692,972	100.00%
TLC Pine Meadows, LLC				$ 10,788,312	7		$ 10,788,312	100.00%
MHC Haselton Village LLC	$	4,542,189	7	0.55%	$ 9,136,490	9	0.50%	$ 4,594,301
Boukalis Development		0		$ 8,981,895	10	0.49%	$ 8,981,895	100.00%
HTG Valencia LLC		0		$ 9,628,860	8	0.53%	$ 9,628,860	100.00%
Eustis Plaza Inc	$	3,769,125.00	9		0		$ (3,769,125)	-100.00%
Prestige Ford Inc.	$	3,888,480	8	0.47%	0	0.00%	$ (3,888,480)	0.00%
Club at Eustis Partners LLLP	$	3,399,470	10	0.41%	0	0.00%	$ (3,399,470)	0.00%
Total	$	74,892,540		8.01%	$ 160,572,235	6.50%	$ 85,679,695	114.40%

Total Taxable Value of Real Property $821,891,967

Property

$1,831,981,923

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City of Eustis Map

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City of Eustis

City's Vision

Eustis is a vibrant lakefront community with a well-integrated local economy strengthened by creativity and innovation.

It is a community that respects and honors its history and its rich natural environment. It provides residents, workers, and visitors a friendly, welcoming sense of place.

City's Mission

Create a superior quality of life by engaging and partnering with the community to provide financially prudent and customer-friendly services.

City's Core Values:

Eustis Spirit

We	Serve
We are	Professional
We act with	Integrity
We produce	Results
We are	Involved
We practice	Teamwork

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STRATEGIC PLANS

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Strategic Plan Development Process

The City of Eustis' strategic plan is a long-term vision of where the City wants to be in the future, as well as the steps it will take to get there. The strategic plan serves as the roadmap in prioritizing objectives, priorities, resources, goals and actions for department operations and projects. The strategic plan also looks at important metrics and key performance indicators to ensure the City is on the path to continued success.

Core Mission Statement – the strategic plan foundation and reflects City objectives.

Vision Statement – based on the City's mission, the statement articulates future goals and outcomes; the vision statement is an anchor point for the City's strategic plan.

Core Values – part of the strategic foundation – the values are the beliefs that guide the conduct, activities and goals of the City.

Strategic Priorities – City priorities that are most likely to guarantee the City's strategic plan execution.

Goals & Strategies – all shareholders - City Commission, community, citizens, City departments and employees need to be involved in the strategic planning process. The entire process should be very transparent. The City's website constantly has updated information about City Commission meetings that are open to the public.

Actions & Accountability – every goal should have a project owner and should be measurable. The use of key performance indicators will assist in evaluating City priorities and goals directly. SWOT analysis (strengths, weaknesses, opportunities, and threats) is a framework used to evaluate an organization's position and helps develop strategic planning for targeted goals and actions.

Figure 11:

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Priorities, Goals, Strategies and Actions

Strategic Priorities:

Five strategic priorities have been identified to guide the City's operations as we strive to maintain the City as a safe, clean, and functional community.

City departments are the key areas that review industry standards and apply best practices to determine high-quality service levels. City departments develop performance measurements aligning with the City's strategic initiatives, mission, vision, core values, and established goals. The standards and the City's core principles are the basis for the performance measures included in the budget.

Strategic priorities include:

1. Competent and Effective Government

An effective local government is aware of residents' needs and provides the services residents want. This can be achieved by managing the price of government and introducing innovative business practices, using management, using new technology, hiring quality employees and leveraging partnerships to save resources.

Key Areas:

Economic Development

▶ City Management

▶ Human Resources

▶ Finance

▶ Information Technology

▶ Business Partnership

Parks & Recreation

▶ Public Utilities

Community Engagement

2. Safe Community

Ensuring the public's safety continues to be among the City's highest priorities. To accomplish this, the City hires and trains quality first responders and looks for innovative ways to improve the delivery of public safety and emergency services.

Key Areas:

▶ Public Safety, Police & Fire

▶ Public Works Transportation

Community Engagement

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3. Planned and Secure Future

Securing the City of Eustis' future involves strengthening the City's financial condition by implementing strong organizational management strategies. This places priority on ensuring an adequate water supply for the benefit of current and future residents.

Key Areas:

Economic Development

▶ Development Services

▶ Public Works Environmental Compliance

4. Developed and Functional Infrastructure

With the growth of residential and commercial development comes the challenge of higher demand for quality streets, utilities, and parks. The City's priority is constructing and maintaining a high-quality public infrastructure.

Key Areas:

▶ Public Works Transportation

▶ Public Works Street Improvement

▶ Public Works Utilities and Water & Sewer Lines

Capital Improvement Plan

5. High-Quality Lifestyle

The City will continue to make Eustis a place to live, work, play, and raise kids. It will continue to provide diverse activities and amenities in a safe and well-maintained environment while supporting local businesses and promoting the health and wellness of the community.

Key Areas:

▶ Development Services

Economic Development

Events & Communication

Parks & Recreation

▶ Library

▶ Public Works Transportation

► Public Works Street Improvement

▶ Public Safety, Police & Fire

Community Engagement

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Strategic Goals

Goal #1: To be a beautiful, livable City with a vibrant lakefront identity Strategic Priorities

To Ensure a Competent and Effective Government

To Provide a Safe Community

To Plan for a Secure Future

To Develop and Maintain a Functional Infrastructure

To Provide a High-Quality Lifestyle

Strategies

1. Increase mobility throughout the City with well-maintained streets, sidewalks, bikeways, and multi-use trails.

The City is working on street resurfacing along Autumn Lane, Buttercup Court, Cotton Court, East Moonlight Lane, Gables Drive, Painted Post Court, Stardust, Victoria Lane, and Moonlight Lane

The City is working on street resealing along Glover St, Pinkney St, Gould St, Danvers St, Kensington St, Reddick St, E Woodward Ave, W Dixie Ave, Hollywood Ave, Virginia Ave and Others.

Installation of sidewalks for new construction projects continues to be required per the Land Development Regulations; Little Oaks Apartment complex to the school crossing, Morin Street, Golflink Avenue, South Center Street, Elizabeth Circle, and South Mary Street

Development Services continues to encourage developers to include multi-use amenities and elements into new subdivisions and developments, as required in the Land Development Regulations and Comprehensive Plan.

The City Commission approved an interlocal agreement with Lake County, Tavares, and Umatilla to work cooperatively on the North Lake Trail. The City has budgeted $50,000 in the FY 2024/25 budget for its portion of a feasibility study. The feasibility study will be underway this fiscal year 2025-26.

2. Develop and maintain attractive City entries and gateways.

Support the resilience and sustainability of existing Eustis businesses. The Downtown Business Growth and Economic Sustainability Grant Program offers five incentive options to help increase foot traffic for shop owners in the central business district.

Diversify the tax base to enhance economic strength. A Target Industry Study was conducted with a matching grant from the Economic Development Administration (EDA), an office within the United States Department of Commerce. Identified five industry categories that can thrive in the City and diversify the tax base. The implementation strategies are managed by the Economic Development Department.

Facilitate pivotal, responsible development and redevelopment. The Economic Development Department is working with the developer community to promote development opportunities in the City, including the former Waterman Hospital Site and the CRA.

The City offers a Gateway Corridor (Façade) Improvement matching grant program administered by the Economic Development Department.

Downtown Master Plan Implementation. Completed in May 2025, the Downtown Master Plan has moved to the implantation phase. Commission workshops were held to identify priorities

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and establish projects to develop the waterfront, enhance public engagement and facilitate business and economic growth. The Economic Development Department is responsible for specific tasks.

Facilitating City’s Future Growth Needs. As Eustis continues to grow, the City needs to build or acquire additional buildings and property to meet the growing needs of the community. The Economic Development Department evaluates potential land and building purchases through a comprehensive process that aligns with Florida Statutes and best practices for municipal real estate acquisition. This process emphasizes thorough due diligence to ensure responsible use of public funds and that the acquisition serves a legitimate public purpose. Two buildings or land parcels were evaluated in FY 25/26, one was purchased.

The City has joined “America in Bloom,” a nationwide organization that places emphasis on enhancing community vitality and beautification by incorporating landscaping and floral elements in streets and parks. The organization also celebrates local heritage, educates citizens about Florida Friendly Landscaping and Urban Forestry, and promotes various environmental initiatives.

This year, Eustis in Bloom

A Christmas tree decoration contest with local school grades

A community planting event for the local Clifford House Museum gardens

➢ A Veterans Memorial construction at our city owned cemetery.

And began a partnership to revamp the Community garden in Cardinal Cove

The City has been working with FDOT on improved landscape maintenance at the US 441 and SR 19 interchange along the SR 19 corridor.

3. Improve and enhance parks and recreation opportunities.

The Parks and Recreation Department would like to implement a Parks & Recreation Master Plan for the City of Eustis.

The Parks and Recreation department aims to continue enhancing the park's aesthetics and facilities.

The Parks & Recreation Department would like to acquire land to expand and provide recreational areas to a growing city where there are no parks within an adequate distance.

The Parks & Recreation Department would like to increase its departmental staff to ensure adequate coverage of programs, events, and maintenance.

Expand the adult programming to include sports such as kickball and pickleball, as well as social events for adults.

4. Community engagement through Events and Communications.

Promote City-produced events through strategic marketing, branding, digital communications, and community partnerships to enhance quality of life, support local businesses, and strengthen community pride. Signature events include Georgefest, Hometown Celebration, Light UP Eustis, First Fridays, and other community celebrations.

Coordinate City-sponsored and permitted events through effective planning, communication, and interdepartmental collaboration to enhance community engagement and operational efficiency.

Expand public engagement through strategic communications, event promotion, photography, videography, social media, and other digital communication initiatives that inform, engage, and connect the community.

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➢ Enhance recreational, cultural, educational, and entertainment opportunities that contribute to a vibrant, welcoming community for residents and visitors.

The City has experienced a surge of popular events featuring the Police Chief, including "Cookies with a Cop," "Bike Ride with the Eustis Police Chief," the "Tour de Force," "Cleanup with a Cop," "Citizens Police Academy," "Pins with the Police," "Eustis Police Department Youth Boxing program," "Pizza with the Police," and "Hurricane Pet Preparedness" events throughout the year. These events have garnered significant attention within the City and are set to continue into the upcoming year.

The library continues to collect citizen feedback through our programming comment cards which allows us to improve and offer programs they request. In addition, we continue to expand our marketing to be inclusive to all citizens.

Parks & Recreation will continue to offer its annual programs as well as one new “teen specific” program and one new special event for families to attract new City park participants.

The City has organized several events to engage the community and introduce the public to City staff, including public safety.

The City works with a local promoter to bring the Outdoor Music & Comedy Show to Ferran Park on an annual basis.

5. Reduce, resolve, and prevent crime.

➢ Enhance community policing through increased foot patrols, neighborhood watch programs, and community engagement events.

➢ Collaborate with local schools and Lake County School Board to develop programs that promote youth empowerment, mentorship, and education as proactive measures against crime.

Strengthen partnerships with local businesses and implement security measures such as cameras, alarm systems and employee training to prevent theft, burglary, and other criminal activities.

Conduct regular community reach outs and workshops to educate residents about crime prevention techniques, personal safety, and how to be proactive in safeguarding their neighborhoods.

Implement social programs that address the root causes of crime, such as poverty, unemployment and substance abuse by providing job training, counseling services, and rehabilitation programs.

Deploy bicycle program – Patrol Commander.

Use Data-Driven Approach - CID and Patrol Commander:

Target high crime areas and times

Target high crash locations and times

Target areas of citizen concern - crime and traffic

➢ Collaborate with local social services agencies to provide resources and support for at-risk individuals and families, including access to mental health services, housing assistance, and substance abuse treatment.

Increase the presence of law enforcement in high-crime areas through targeted patrols and strategic deployment strategies.

Continue partnership with LCSO (Lake County Sheriff's Office) through an assignment of one of our officers to SIB (Special Investigation Branch).

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Have an officer work with Development Services to provide Crime Prevention Through Environmental Design (CPTED) input to new businesses and residential construction.

Work more closely with HOA's.

Continue partnership with Crime Line in solving crimes.

6. Improve the quality of life

Address homelessness.

Partner with merchants, churches, and social service agencies.

➢ Enhance community partnerships.

➢ Enhance neighborhood watch efforts by increasing participation.

➢ Collaborate with business merchants and citizens to make use of existing electronic surveillance video systems.

➤ Conduct resident surveys after calls for service.

Integrate updated technology.

Install camera systems for real-time monitoring:

High-crime areas

Business districts

Install lightening detection devices at Ferran Park/Aquatics Center, Sunset Island Park, and Carver Park to improve safety during rainy seasons.

7. Collaborate with the Community Traffic Safety Team (CTST) of Lake County.

The Police Department continues to assist in street crossing during City events and has installed a message board on Bay Street to remind drivers to yield to pedestrians.

Address transportation problems throughout the City and work with the County to address larger transportation issues

The City's involvement has resulted in improvements to North Grove Street, SR 19 and the downtown corridor planning

Continued implementation of the School Speed Zone Traffic Cameras

Public Works continues to maintain and construct new sidewalks FY 2025/26 projects include:

The FDOT project to install flashing beacons for a pedestrian crossing at Magnolia Avenue and add raised intersections and produce a pedestrian friendly roadway for both Bay Street and Grove Street was completed in FY 2026

8. Protect the natural environment and preserve clean air and water resources using economically sound principles.

The Wetland Hybrid Treatment Plant has removed 1,105 pounds of phosphates and 46,908 pounds of nitrates since the plant became operational.

The Water Department continues the expansion of its reclaimed water distribution system to facilitate conservation and reuse within the community.

Coolidge Street Water and Sewer Main Expansion has been completed. The second phase will include water and sewer on five side streets between Coolidge and Wall and Stormwater and Roadway construction throughout the project extensions. The second phase is currently under construction.

➢ Development Services continues to review development projects for consistency with Land

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Development Regulations that promote preservation of the natural environment to the maximum extent possible.

9. Maintain the character and charm of Eustis.

➢ Development Services is actively evaluating new development projects to ensure they align with the City's overall building design and improved standards.

Development Services will maintain its requirement for new subdivisions and developments to incorporate pedestrian amenities, in accordance with the Land Development Regulations and Comprehensive Plan

10. Focus on the City's development and beautification.

Development Services staff will ensure that all new development projects incorporate landscaping features, including flowering plants, shrubs, and trees that enhance the property's visual appeal and overall aesthetics.

11. Encourage residential and commercial redevelopment in the Community Redevelopment Area (CRA) with incentives and other initiatives.

The City has implemented processes to streamline the approval of development plans.

The City upgraded its CRA programs to better facilitate and encourage redevelopment and business sustainability within the district. The maximum reimbursement for Gateway Corridor Improvement Grant program was increased from $6,000 to $7,500. Additionally, Commission created the Downtown Business Growth and Economic Sustainability Grant Program to increase foot traffic for downtown businesses. It provides grants from $500 - $3,000 to support block-level events and activities that will attract customers.

The CRA Board includes two advisory members to incorporate broader community input. In collaboration with the Lake Community Action Agency, the CRA has entered into an agreement to provide a residential rehabilitation program to repair and improve the condition of eligible homes within the CRA. The funding for this program is $130,000. It focuses on enhancing energy efficiency and safety through various other repairs and improvements.

The CRA has 4 development agreements. The property value has increased well above the $210,000 purchase price in 2022. That has resulted in a significant increase in the tax values of the origin properties.

Actions

1. Develop and maintain attractive City entries and gateways creating civic identity.

In FY 2025/26, the City's Public Works Department continues to improve the irrigation for the islands down the middle of SR-19 and landscaped them with trees and plant life.

2. The Parks and Recreation Department will renovate the Lake Willie Boardwalk, using composite wood that will last for decades.

3. The Parks and Recreation Department will have the Corey Rolle Field turf renovated with laser grade leveling.

4. The Eustis Memorial Public Library continues to expand programming opportunities for citizens of Eustis. This year they took over the management of the Clifford House Historical Museum and is planning future programming for all ages. They continue collaborating with City and community partners such as Trout Lake Nature Center, the local IFAS extension office and local businesses to promote year-long recreational and learning opportunities.

Additional library activities include updating the web page and adding online resources, including business, Florida Newspaper Archive, local history, and access to governmental, educational, and recreational programs.

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The Public Library continued to partner with other City departments and the community to bring safe programming to the citizens of Eustis. These include the Central Florida Zoo, Gatorland, the Fire Department and Police Department.

5. Continue implementing the Pedestrian and Bicycle Master Plan, especially the trail component.

The City is in contact with Trout Lake Nature Center (TLNC) and is continuing to explore options for a trail from downtown Eustis to TLNC.

The City Commission approved an interlocal agreement with Lake County, Tavares, and Umatilla to work cooperatively on the North Lake Trail. Additionally, the City has budgeted $50,000 for the City portion of a feasibility study. The feasibility study will be underway FY 2025/26

Construct a trail system with connections to the County trail systems.

Work constructively with future developers to redevelop catalyst sites identified in the Downtown Master Plan.

The City continues to be a member of the nationwide association America-in-Bloom. As part of the Eustis in Bloom initiative, sidewalks and flower gardens were added to the Clifford House, creating a pleasant and walkable attraction for the visitors of the historic home and Citrus Museum.

Work with FDOT to install another traffic light signal on Bay Street at either the Magnolia Avenue or Macdonald Avenue intersection.

6. Complete the Palmetto Plaza Market Place funding and construction.

Enhancements to Palmetto Plaza are part of the CRA review process. The Palmetto Plaza hardscape project is a part of the CIP 2025/29 plan. A public input meeting has been held, and comments are incorporated into the plan.

7. Continue to invest in infrastructure improvements.

The Capital Improvement Plan has annual allocations for street paving, sidewalks, and water and sewer line upgrades.

The CROM Tank replacement and design

The CR44 force main bypass is under design

Crossing flashing lights safety installation.

Various heavy equipment and pickup truck replacements.

Coolidge and the seven blocks road, sidewalks, stormwater, water and sewer main upgrades

Sorrento Pines West 12" waterline.

Many water, wastewater, stormwater, and street projects are underway or completed, including, Eastern Water Treatment Plant Well and High Service Pump Reliability Upgrade Reclaim Lake Willy dock repair, continued sewer Inflow and Infiltration study, continued design for new lift station generator installations and many more.

The City utilities administration building construction is complete

8. Improve the maintenance and appearance of City properties and facilities.

The Engineering Department has completed building a GIS database for the City's cemetery and a MUTCD street sign repair and replacement plan.

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Landscaping designs for the Greenwood Cemetery Project, to include updating and beautifying the grounds, will be under construction in FY2025/26. Plans include a new cremation tranquility garden and walking path, estate plots, and several new columbarium niches.

The Clifford House Museum has been going through several updates, and beautification efforts were completed in FY 2024/25.

Construction of Phase Two of the Clifford House Project includes a curving, paved walkway through gardens of native and perennial plants with small identification signs naming each variety of vegetation along the way is complete. The windmill has been repaired.

GOAL #2: To Expand the Local Economy

Strategic Priorities

To Ensure a Competent and Effective Government

To Provide a Safe Community

To Plan for a Secure Future

To Develop and Maintain a Functional Infrastructure

Strategies

1. Evaluate and implement local actions to encourage business expansion and growth, including providing infrastructure.

In collaboration with the Economic Development Administration, the City conducted a business incubator feasibility study to assess the entrepreneurial landscape of Lake County. The report provides ten recommendations that are being implemented and monitored.

The UCF/Eustis Business Incubator opened in August of 2023 to provide programs and services to startup and scalable businesses. It is housed in the MEGA Workspace building, which offers low-cost office space and business amenities, e.g. conference room availability.

Ensure that regulations and processes are business-friendly by analyzing and evaluating the potential impact existing and proposed regulations, requirements, and ordinances will have on new and current businesses.

Evaluation and Appraisal Report and recommended updates to the City's Comprehensive Plan completed and adopted in FY 2025/26.

Improvements to the business tax receipt process were implemented with the move to GovWell from Edmunds systems.

Streamline development review and business-friendly process with the GovWell system by offering online applications, payment, electronic-only reviews, and applicant self-access to review comments as they are rendered.

2. Ensure that Eustis builds a reputation as a business and industry-friendly environment where companies choose to locate.

CRA Plan focuses on creating an environment that supports private investment.

Manage CRA Developer Agreements:

Lake Investment Ventures

North Central Place, LLC

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Hometown Properties Inc

1701 East Orange Avenue, LLC

Business retention program – Approximately 45 visits from business senior managers to discuss Eustis' business environment as it relates to company success.

➢ Development Incentives – Continue to evaluate existing incentives and review industry Best Practice models.

➢ Use of City-owned property for economic activity:

City gym / El Marie

Development of CR 44 property

Continually promote Gateway Corridor Grant Program

Entered Professional Services Agreement with MIG to develop a Downtown Master Plan

Develop a Boat Tour Operator Franchise agreement for Lake Eustis

Develop a Seaplane Tour Operator Franchise agreement for Lake Eustis

Police Department:

In FY 2025/26, the City will continue to work with the Lake County School Board to provide public school safety services effectively

Fire Department:

FY 2025/26 has proposed an increase in service to the public by adding an additional Fire Captain of Life Safety

3. Increase the number of people living and working in Eustis.

Maintain efforts to streamline the development process in order to attract builders and investors.

Collaborate with real estate professionals, prospective commercial and residential developers, retailers, and restaurant owners to actively promote the city.

Enhance the efficiency of the development process to draw builders and investors to the City.

Projects with completed Pre-Construction Meeting

Chelsea Square Station – 73 lots

➤ Connors Cove – 62 units

Eustis Oaks Apartments – 48 units

Evergreen Apartments – 15 units

Grand Island Subdivision – 40 lots

Horizon Heights Townhomes – 32 units

Huddle Place Townhomes – 40 units

Lake Lincoln Lookout – 18 lots (final plat)

Pine Meadows Reserve Phase 1A and 1B – 338 lots

Sagers Cove – 5 lots

Yardley Build-to-Rent (Taylor Morrison) – 213 units

Planned & Under Review

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Angler's Pointe – Modification & Development Agreement

Angler’s Pointe – Modification & Development Agreement

Bates Avenue Duplexes 10 units

Countryside Cove (last contact 08/06/2024) – 9 lots

Doris Park Landing – 18 lots and 230 units

Forest Glenn Townhomes – 97 lots

Grand Island Crossings – 84 lots

Grove at Pine Meadows – 60 lots

Harborside Landing – 59 lots and 216 units

NorthShore Townhomes (54 units)

Palmetto Pointe – 158 lots (still needs to be annexed)

Tealwood Estates – 61 units (PSP approved 10/23/2025)

Zurique Townhomes – 22 units

Curtwright

Eustis H.S.

Lake County EMS/Ambulance Station

Barr Dental Office Expansion

David Walker Drive Self-Storage

Dutch Bros. (Completed)

Main Street Urgent Care

Niragi Plaza

Novack Self-Storage

Orlando Health Emergency Room

Porter Building Addition

Shamrock Animal Hospital

Trinity Family Medical Clinic

7-Eleven at 15939 US Hwy 441

AutoZone Warehouse Expansion (Hwy 441)

Dairy Queen

Easy Street Leasing Flex Space

Huddle Place Commercial

Idlewild Commercial Building

Patriot Commerce Park

Publix Rebuild (SR 19)

Seminole Power Sports North

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Modifications

Parking Lot Expansion at 1701 E Orange Ave

Storage Depot (Minor)

Eustis BTR #4

Pine Meadows Reserve

Development Services will continue collaborating with the Economic Development Division to enhance its focus on economic growth and business-friendly practices, including support for economic development initiatives and incentive programs.

4. Diversify and expand the commercial/industrial tax base.

All eight lots in Cobb Commerce Park are in various stages of development. Multiple buildings have been completed. Several others are under construction or have been approved for construction.

Over the past several years, new commercial development has occurred along US Hwy 441, N SR 19, and other areas of the City; plans for retail centers on US 441 have been submitted; interest in Eustis for new development has increased.

Development Services will continue to work with the Economic Development Department to become more economic development-focused and business-friendly.

5. Expand post-secondary educational opportunities within the City.

Coordinate and partner with Lake Technical College/Center for Advanced Manufacturing:

Lake Technical College opened the Center for Advanced Manufacturing.

The UCF/Eustis Business Incubator opened in August of 2023 to provide programs and services to startup businesses. It is housed in the MEGA Workplace building, which offers low-cost office space and business amenities, e.g. conference room availability.

The City donated 8 acres of land to Lake Sumter State College for the establishment of a new CDL and Utility Line Worker Training Facility. A preliminary Site Plan has been developed.

6. Develop eco-tourism.

Develop partnerships with local businesses to provide goods and services at City events.

Partner with Trout Lake Nature Center.

Connect to a more extensive area trail system.

Add guided kayak tours of local waters.

Extend the watercraft rentals franchise agreement.

Provide Planning/Feasibility Study trails application to MPO.

The City Commission approved an interlocal agreement with Lake County, Tavares, and Umatilla to work cooperatively on the North Lake Trail. In addition, the City budgeted $50,000 in FY 2024/25 for the City's portion of a feasibility study.

➢ Collaborate with Lake County TDC to identify potential joint efforts to attract tourists to downtown Eustis.

7. Support economic development throughout the entire City, as opposed to creating area specific incentives.

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Development Services will work with the Economic Development Division to become more development focused and business friendly.

9. Support education initiatives that promote job growth.

Support local K-12 school programs.

Support Lake Technical College.

Partner with Lake County's Office of Economic Development and Workforce Development.

The City has members on the EHS Construction Academy Advisors Board.

The City is working with Lake Technical College to expand job training opportunities.

Lake Sumter State College CDL and line worker training facility.

Actions

Develop criteria for identifying critical existing businesses and continue meeting regularly with those businesses to determine how the City can support their growth and expansion.

The City Manager and Economic Development Director meet regularly with Business leaders and prospective businesses to identify and address needs.

Promote economic development incentives on the City's website and social media.

The Public Relations Manager continues these efforts and re-designed the City's website.

The City has renewed its Community Redevelopment Agency in the Downtown area for another term.

The CRA Review Committee continues to review and collect input on CRA projects and initiatives.

The CRA Review Committee evaluates the effectiveness of incentive programs and adjusts as necessary. All incentive programs must show a return on investment to the taxpayer; otherwise, the program must be considered a grant.

Identify and market City-owned properties for development of both commercial and residential properties.

The City will solicit and accept bids on specific residential parcels.

5 Continue strengthening the City's brand identity by promoting Eustis as the Gateway to the Harris Chain of Lakes while showcasing its historic downtown, waterfront, signature events, parks, and community experiences through coordinated branding and communications.

Support fishing tournaments and waterfront recreation that promote tourism and economic activity while showcasing Lake Eustis and the Harris Chain of Lakes..

Support activation of the City's waterfront through recreational programming, community events, and partnerships that expand public access to Lake Eustis, including watercraft rental opportunities.

Support recreational programming and special events that activate the City's waterfront and promote Lake Eustis and the Harris Chain of Lakes.

GOAL #3: To Provide Quality, Cost-effective Public Services.

Strategic Priorities

To Ensure Competent and Effective Government

✿ To Plan for a Secure Future

To Develop and Maintain Functional Infrastructure

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Strategies

1. Maintain the financial viability of the City.

City Manager's Office:

Conduct a City-wide Strategic Plan study for the next decade of the City of Eustis' development and begin implementation in FY 2025/26

Finance Department:

The proposed budget for FY 2026/27 balances recurring revenues and recurring expenditures in the General Fund. The City maintains over $11 million in the reserves over and above the 90-day operating amount.

A water and sewer rate study began by an independent consultant in FY 2023/24. The results were available in September 2025, and it is anticipated the resulting rates will be implemented as of July 1, 2026. The study also includes an analysis of the City's utility system

The study also includes stormwater and impact fees. Stormwater rates have remained unchanged for over a decade

The City's millage rate had not increased since 2013, however the commission voted to reduce the millage rate for FY2026 by lowering the rate to 7.3898 from 7.510 in prior years. The proposed millage rate for FY2027 will remain 7.3898.

Police Department:

Purchase hybrid police vehicles:

Fire Department

53% higher fuel efficiency

ed eight years/80,000 miles

Purchase five new vehicles a year, 7-year rotation of the fl

Build a new police department or public safety complex

■ Meet or exceed current building codes and stand

Energy efficient, possibly solar powered

■ Design for the future for at least 50 years

Intent to use as the City's Emergency Operations Center

Purchase NFPA compliant fire apparatus

Purchase an additional fire pumper to maintain a 5-year replacement plan

Build time for fire apparatus is about 4 years which requires advanced planning for the ordering of units

Maintain ISO points by maintaining sufficient fire apparatus to cover when front line units are unavailable due to servicing

Update rescue equipment to keep up with NFPA standards and requirements

To build a third fire station

'I'he building would have an emergency operations center and room for administration

Currently there is a budget line item for the project slated in the FY 2027/28 budget

2. Maximize the effective use of technology.

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Allocate annual funding for the IT computer replacement program.

Keep the Disaster Recovery Program (DRP) updated to quickly respond to unplanned incidents such as natural disasters, power outages, cyber-attacks, and other disruptive events.

➢ Conduct frequent penetration testing.

The City has budgeted for new Enterprise Resource Planning software citywide.

Public Works has acquired new scanning and printing equipment allowing them to print various size signs, banners, and blueprints for other City departments.

Online Recreation software to allow online registrations for Parks programs, rentals booking, and online payments has been implemented.

The Public Library will continue to partner with Lake County for Internet access and mobile printing for the public, offer 3-D printing capabilities, and online early literacy stations. The Library offers tech tutoring, a coloring table and a puzzle program.

The Fire Department will continue to pursue and enhance coordination of Fire Services with Mt. Dora, Tavares, and Lake County, complete via Auto-Aid.

The Fire Department plans to enhance fire services by increasing the ability to service the City by providing a fire response unit 24/7.

The Fire Department will continue working towards an ISO 1 score, potentially saving taxpayers on their insurance premiums.

3. Develop, adopt and implement a master plan for the repair, replacement and expansion of public utilities and facilities.

Public Works/Public Utilities Department:

The City acquires new water meter reading equipment annually which requires fewer resources for data collection

Expand Sewer Projects:

New Water and Wastewater Master Plans have been completed, and projects have been added to the Capital Improvement Plan

The City is building a GIS model to detail all City utility systems

The City is now receiving wastewater flow from the Umatilla Sewer Project (estimated 140,000 gallons per day)

The Infiltration and Inflow project has substantially reduced the volume of non-permitted flow to the wastewater plant

The Bates Avenue WWTP expansion has been completed and placed into operation.

Expansion of the City's reclaimed water system:

The City acquires new reclaimed meter reading equipment annually which requires fewer resources for data collection

Water and sewer services will be provided to new subdivisions, apartment complexes, and commercial buildings

Install sewer and water systems in Rosenwald Gardens area, between Wall Street and Coolidge Road. The project is in the Capital Improvement Plan and will begin in FY 2025/26.

Continue galvanized line replacement programs:

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The City plans to replace old cast iron pipes from the Galvanized Pipe Replacement Plan

Public Utilities Department has budgeted several galvanized line projects: Magnolia Avenue, Lakewood and Edgewood, and Jefferis Court.

Continue Infiltration studies and line replacements / repairs.

Update the Pavement Condition Index Plan; additional data will include subsurface and striping condition.

Continue to follow and implement projects as determined by the Pavement Condition Index Plan.

Upgrade City intersection signalization.

Continue to expand sidewalks as proposed in the Eustis Mobility Plan.

Update the Master Stormwater Plan.

Continue projects as identified in the Eustis Stormwater Master Plan.

Evaluate alternative uses for the sale of reclaimed water resources in addition to irrigation.

Evaluate the long-term viability of City buildings and facilities and develop strategies to address deficiencies.

Evaluate benefits and options for an Interlocal Service Boundary Agreement with Lake County and adjacent jurisdictions.

Evaluate options and benefits regarding utility service expansion in the eastern service area (Heathrow/Sorrento).

Parks & Recreation Department:

Improve the Palmetto Point Park Multipurpose field for usage

Reinstitute swimming lessons for the public

Implement a Parks and Recreation Board

4. Provide opportunities for effective, timely public input on City programs and activities.

The policies of the City Commission mandate that every action item must be included in the agenda, ensuring that the public is informed and provided with a chance to provide comments.

The City holds two public hearings in September regarding the proposed annual budget.

5. Recruit & retain quality employees.

The Human Resources Department developed a competitive compensation/benefits plan to recruit and retain quality employees that will place total compensation and benefits, including pension, vacation, and sick days, in the top quartile of a weighted average of the private and public sectors in the labor market area.

The City has supplemented the annual cost-of-living adjustment (COLA) with an increase of $1,000 of flat pay. This is specifically designed to mitigate compression concerns that arise when both minimum wage adjustments and current employee wages are simultaneously increased.

6. Continuously improve, diversify, and expand public communication and input.

Economic Development added a new Community Redevelopment Coordinator position to assist with the CRA.

Actions

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1. Continue to update park and recreation user fees.

➢ Allow the Aquatic Center to operate year-round.

The Parks and Recreation Department evaluates user fees annually and adjusts accordingly.

Updated rental and program fees to continue rental facilities upgrades and improvements to the programs.

Add non-residential fees to differentiate non-resident and resident fees.

Provide camp/program scholarships to qualifying City residents.

2. Continue to pursue coordination of Public Safety services within the region.

The Fire and Police Chief both work closely with the County and adjacent cities to enhance communication and coordination efforts.

The City and the County have established a partnership to enhance coordination, communication, and efficiency using public safety radios.

3. Review and evaluate long-term options for infrastructure funding and the use of the local sales tax.

The annual Capital Improvement Plan is utilized by Public Works to evaluate the infrastructure needs and funding strategies for both the short and long term. The priority of these assessments is determined by considering the level of risk involved, availability of funds and other various factors.

4. Evaluate the long-term viability of City buildings and facilities and develop strategies to address deficiencies.

In FY 2025/26, Public Works completed several City facilities improvement projects, replaced garage doors at PW, painted the Cemetery admin. Building, Cardinal Barn. Sealed and painted lines in 4 parking lots.

5. Implement plans to keep the library on the “cutting edge” of technology.

The public library, in partnership with the county, recently updated all patron computers and continues to increase its e-book inventory and add technology that improves access to all library services, including enhanced apps and databases. The Library offers Wonder Books, which read along books along with children, a literacy station as well as learning/gaming Ipad for literacy.

In continued partnership with Lake County, provide internet access, scanning, printing, faxing, and mobile printing for the public. The library maintains a comprehensive volume of online resources, including electronic books and audio books for the people it serves.

6. Develop a competitive compensation/benefits plan to recruit and retain quality employees that will place total compensation and benefits in the top quartile of a weighted average of the private and the public sector in the labor market area.

Amendment 2, approved by Florida voters in November 2020, mandates a gradual rise in the State's minimum wage to $15 over a six-year period. The City Commission established a plan to meet the September 30, 2026, deadline. This plan involves annual salary increases for employees and 5% COLA adjustments to the minimum and maximum pay ranges for each pay category until October 1, 2026.

To address the increasing minimum wage mandate, the Human Resources Department has revamped the annual assessment and evaluation form, integrating measurable objectives and numerical performance metrics. In FY 2025/26 City administration has made the decision to grant merit wage increases beyond the standard cost-of-living adjustment (COLA) raise. The supplementary increase of $1,000 flat pay is specifically designed to mitigate

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compression concerns that may arise when both the minimum wage adjustments and the current employee wages are simultaneously increased.

7. Continue to improve the City's economic development approaches.

Continue to develop Economic Development programs and incentives to help attract new businesses and support the growth and expansion of existing businesses. This, combined with the City's entrepreneur development efforts through the UCF/Eustis Business Incubator, supports ongoing job creation, diversifies the local economy, keeps unemployment low, generates new taxes to pay for governments services, and enhances the City's overall quality of life.

8. Facilitate public relations programs that establish and maintain a positive image of the City.

Maintain and expand public relations and communication strategies that provide timely, accurate, and accessible information to residents, businesses, employees, media, and other stakeholders; strengthen public trust; support informed decision-making; and promote positive engagement with the City.

9. Continue to pursue grants to support City projects, initiatives, and activities.

Identify and apply for grant opportunities that can fill funding gaps and/or supplement the funding needed to complete projects, initiatives, and activities undertaken by the City.

Priorities and Challenges

Priorities

The Finance Department of the City of Eustis is dedicated to developing a budget that aligns with the GFOA Budget Award criteria, showcasing the City's commitment to adhering to industry-leading practices in budget management. The department has identified the need to evaluate the City's current financial software system to enhance its financial operations and transparency. The evaluation process will begin with a thorough review of the existing software system to determine if there are capabilities that are being under-utilized. Advancing technology within the Finance Department will improve efficiency and effectiveness in financial processes, enabling the department to better serve other City departments and residents.

In FY 2023/24, the City contracted with an independent consultant to conduct a thorough review of water, sewer, stormwater and other related utility rates. The City's most current rate study was conducted in-house and is outdated when taking into consideration the high inflation rates experienced during the last couple of years. The study aims to determine revised rates for water, sewer, stormwater, and impact fees. Fees need to be implemented that will generate sufficient revenue to support the City's essential utility operations. By ensuring an appropriate and sustainable revenue stream, the City can effectively maintain and enhance utility services for the benefit of the City's residents. The results of the study were available in September 2025, and it is anticipated that the new rates will be implementants in FY2025/26.

The City Manager's Office is working on a new strategic plan for the City. This is critical for the City as it continues to grow and develop. A new plan will allow the City to build on its investments and growth to capitalize on future opportunities. Strategic planning is an organizational management activity that sets priorities, focuses energy and resources, strengthens operations, ensures that employees are working toward common goals, establishes consensus regarding intended outcomes, and assesses and adjusts the City's

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direction in response to an ever-changing environment.

The Public Works Department began construction on the Coolidge utility, roads, stormwater, sewer, and watermain project. This is a multi-phase project that will include engineering/expansion of the Rosenwald Roads – including Coolidge St from Bates Ave to Getford Ave and the reconstruction of the east/west roadways from Wall St to Getford St within these limits. The final project will include stormwater improvements, sidewalks, lighting, new sewer upgrades, and a new watermain construction to include fire protection.

The Public Works Department has contracted with an independent consultant for a Stormwater Master Plan. The plan will outline and plan capital projects for the City for the next two decades.

The Community Redevelopment Agency offers several programs including gateway improvement grants to encourage faced improvements that help spur additional development and business investments in the City of Eustis.

Implement the Economic Development Marketing Plan to promote Eustis's business advantages to attract capital investment, business operations, and corporate expansion, ultimately stimulating economic growth and prosperity.

Economic Development Strategic Priorities

Implementation of the Downtown Master Plan

Strengthen business sustainably and growth in central business district

Promote entrepreneur development through the business incubator

Connect small business with resource support partners

Implement economic development marketing plan

Continue to execute CRA Redevelopment Plan

Promote incentive programs: Gateway Grants, Downtown Business Growth and Economic Sustainability Grant Program

➢ Meet with existing business owners to identify concerns and challenges

Attract new business diversification by pursuing target industries

Work with workforce partners to attract, retain, and develop a broad base of creative and diverse talent

Assist residential and commercial development

Strengthen relationships with economic development partners and stakeholders

Challenges:

Based on U.S. Bureau of Labor Statistics data, the consumer price index remains a significant concern for the economy during FY 2025/26. As of July 2026, the overall increase in consumer price index reached 2.6%. While slightly lower than last year's 2.90% increase, rising prices in essential commodities such as food, gas, and energy have resulted in higher prices for goods and services for the City.

The influx of newcomers drawn to Eustis has increased housing demand resulting in pressure on the City's housing market. Affordable housing is a concern, as some residents and newcomers face challenges finding suitable housing options within their budgets. City leaders are exploring creative solutions to address this issue and strive to ensure that Eustis remains a place where everyone can find an affordable home.

Another challenge facing the City is striking a delicate balance between growth and preservation of the City's historical heritage. While there is a growing need for development and revitalization, progress must be evaluated and approached cautiously to preserve the

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City's Victorian-era architecture, historic landmarks, and small-town charm that make Eustis so special. City leaders, in collaboration with the community, are actively engaged in planning to accommodate growth while safeguarding the City's unique identity.

The City’s economy largely relies on tourism, small business and agriculture. However, City leaders recognize the importance of diversifying the economy to create a more stable and sustainable future. Attracting new industries and job opportunities is a priority, as it ensures that Eustis remains resilient in the face of economic fluctuations and provides its residents with diverse career prospects. As Eustis experiences growth, ensuring well-maintained infrastructure and efficient transportation systems becomes imperative. The City continually tries to improve roadways, public transportation, and walkability to support the City’s evolving needs and enhance the overall quality of life for residents.

With its stunning lakes and natural beauty, Eustis is deeply connected to its environment. Residents value the City's natural resources and endeavor to preserve these resources for future generations. Challenges such as water quality, conservation efforts and environmental sustainability require continuous attention and proactive measures. Eustis residents, local organizations, and City officials actively participate in initiatives to protect and enhance the City's ecological treasures.

Strategic Plan Summary

The Strategic Plan outlines City goals aimed at enhancing the overall quality of life and community well-being of the City. These goals encompass a wide range of areas, including urban development, public safety, community engagement, environmental preservation, and infrastructure maintenance and improvements. Each goal is supported by strategies, priorities and specific actions aimed at achieving the desired goals. The strategic plan demonstrates the City's commitment to various aspects of community well-being and development. Each goal is supported by a set of strategies and actions that highlight financial allocations, collaborative efforts, and dedication to creating a better environment for its residents.

In summary, the City of Eustis possesses a dynamic strategic plan, realistic goals, and a budget encompassing the required funding to execute the plan effectively. The City benefits from a dedicated and competent staff who are enthusiastic about serving the community and maintaining a high standard of service in all City operations.

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City of Eustis Short-Term and Long-Term Financial Plans City of Eustis Short-Term Financial Plan

Short-term financial planning is a critical aspect of managing the finances of the City. It involves carefully analyzing and allocating resources over a relatively short time frame, typically one to three years. Effective short-term financial planning helps ensure that the City can meet its immediate financial obligations, maintain essential services, and respond to unforeseen challenges or opportunities.

Following are key elements of the City's short-term financial planning:

Budgeting: The cornerstone of short-term financial planning is the City budget. The budget outlines the expected revenues and expenses for the upcoming fiscal year. This process involves estimating tax revenue, grants, fees, and other income sources and projecting expenditures for various City departments and services. The budget is realistic and aligns with the City's strategic priorities.

Cash Flow Management: The City manages its cash flow effectively to cover day-to-day expenses, such as payroll, utilities, and debt service. A cash flow analysis helps identify periods of surplus and potential shortfalls, allowing the City to appropriately adjust its spending or invest excess funds.

Emergency Funds: Short-term financial planning includes provisions for contingencies. These funds are set aside to address unforeseen events, such as natural disasters, economic downturns, or public health crises. Setting these funds aside can help the City respond promptly to emergencies and maintain critical services without resorting to drastic measures like layoffs or service cuts.

Revenue Diversification: Short-term planning involves diversifying revenue streams, such as increasing fees for certain services, pursuing grants, or implementing new taxes or user charges while considering the impact on residents and businesses.

Cost Control: Short-term planning involves identifying areas where cost savings can be made without sacrificing service quality. This can include renegotiating contracts, optimizing staffing levels, and exploring opportunities for shared services with neighboring cities.

Reserve Policies: The City has policies that dictate the amount and use of reserves. Short-term financial planning incorporates this policy to maintain fiscal responsibility and accountability.

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Transparency and Accountability: The City engages the community and clarifies the short-term financial planning process. Public input, financial reporting, and regular updates on the City's financial health help build trust and accountability.

Review and Adjust: Short-term financial planning is dynamic. City management regularly reviews the budget and financial performance and adjusts as necessary to ensure the City remains on track to meet its goals and obligations.

Short-term financial planning is an ongoing and dynamic process that plays a vital role in the City's fiscal health, carefully managing budgets, cash flow, reserves, and debt while remaining adaptable to changing circumstances. The short-term financial plan acts as a stepping-stone that helps the City progress towards its long-term vision, where it can ensure its financial stability and ability to provide essential services to its residents.

City of Eustis Long - Range Financial Plan

Long-range financial planning is an essential component of effective governance for the City. A Long-Range Financial Plan (LRFP) gives the City the chance to conduct a Strengths, Weaknesses, Opportunities and Threats (SWOT) financial analysis. The SWOT process can help evaluate potential opportunities and risks and help the City to operate more proactively and efficiently.

Long-term financial planning relates to strategic planning, developing financial policies, capital improvement planning, and budgeting. Each criteria fulfills a different combination of planning purposes.

The LRFP for FY 2026/27 through FY 2030/31 provides projections for the City's revenues, expenditures, and resulting fund balance for a comprehensive five-year planning period. It is important to note that the LRFP does not aim to predict the future with certainty, but rather to raise awareness about potential financial challenges and opportunities that the City may encounter.

Through financial planning and forecasting, the LRFP offers valuable insights into the City's future financial capacity. This enables the development of strategic approaches to achieve long-term sustainability while considering the objectives of City services and addressing financial challenges.

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The LRFP acts as a tool to inform and guide the City's decision-making processes with regards to financial management and operational planning. Ultimately, long-range planning empowers City leaders to create a vision for the future and work towards realizing it through strategic actions and collaborative efforts with stakeholders.

The connection between the City's long-term financial plan and departmental performance measurements is crucial for effective governance, strategic planning, and overall community well-being. Departmental performance measurements serve as a bridge between the City's short-term and long-term goals. It helps ensure that the day-to-day activities of departments are aligned with the broader vision of the City. This enhances accountability, transparency, and resource allocation while facilitating continuous improvement and progress toward both immediate and future objectives. This connection will be reviewed more closely in the Departmental Performance Measures section. Long-Term Financial Goal encompass a more extended period, often five to ten years or more, and are aligned with the City's overall vision and mission.

Key Steps in the City's Long-Range Financial Planning Process:

Vision and Goal Identification

Identifying the City's long-range financial goals involves the process of determining the broad and overarching financial aspirations the City intends to achieve over an extended period. These goals provide a clear direction and framework for the City's financial planning efforts, shaping its overall financial strategies and priorities.

Goal identification is the process of determining specific objectives and targets that need to be accomplished within the financial plan period. These goals are derived from the City's strategic priorities and are aligned with the vision statement. They provide a roadmap for financial decision-making and resource allocation.

In summary, the City’s long-range financial vision and goal identification involves defining a compelling vision statement that represents the desired future financial state of the City. This process sets the foundation for developing a comprehensive and strategic long-range financial plan that supports the City’s overall objectives and contributes to its financial sustainability.

Long-Range Objectives Identification

The City's long-range financial objectives identification process involves defining specific, measurable, and achievable financial goals and targets that the City aims to accomplish within the planning period. It focuses on identifying the desired outcomes and results that the City seeks to achieve to ensure financial stability, sustainability, and effective resource allocation.

During the phase of identifying the objectives, the City examines its financial priorities and considers various factors, such as economic conditions, revenue projections, expenditure needs, infrastructure requirements, and community needs. It considers both short-term and long-term financial goals, aligning them with the City's overall vision, mission, and strategic priorities.

Problem Identification

The City’s long-range financial problem identification involves the systematic process of identifying and recognizing financial challenges, issues, and areas of concern that need to be addressed within the planning period. The process identifies obstacles and potential risks that may hinder the City’s ability to achieve its long-term financial goals and objectives.

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During the problem identification phase, the City examines its current financial position, assesses future financial needs, and considers external factors such as economic trends and community expectations. Then, the City considers the vision, mission, and strategic priorities to align the financial goals with the overall objectives of the City.

Alternatives Research

Alternative research for a long-range financial plan involves exploring different options, approaches, and strategies to address the financial challenges and opportunities that the City may face in the future. It aims to provide a comprehensive understanding of alternative paths and potential solutions to changes in the financial planning process.

The process of alternative research begins with identifying the key financial factors and variables that are critical to the City's financial well-being. This may include revenue sources, expenditure patterns, debt management, economic trends, funding opportunities, and other relevant financial indicators.

Once these factors are identified, research is conducted to explore alternative scenarios, strategies or policies that can impact the City's financial outlook. This research may involve studying best practices from other cities, analyzing case studies, conducting financial modeling, and reviewing relevant literature and reports.

Data Analysis & Evaluation

The City's long-range financial data analysis and evaluation involve systematic examination and assessment of financial data to understand the current financial position of the City and evaluate progress towards the long-term financial goals and objectives.

During the evaluation phase, the analyzed financial data is compared against established financial targets, benchmarks, or metrics. This evaluation helps identify areas of financial strength, weaknesses and areas that require attention or improvement.

Long-Range Plan Approval

The City’s long-range financial approval is the process through which the proposed financial plan for the City’s long-term future is reviewed, evaluated and officially accepted by the City Commission. The approval stage is a crucial step in ensuring that the financial plan aligns with the City’s goals, policies, and regulatory frameworks.

Program Development

The City’s long-range financial program development involves the process of formulating and designing specific initiatives, projects, and strategies that will be implemented to achieve the financial goals outlined in the long-range financial plan.

During this phase City officials, City departments, and City residents collaborate to identify and prioritize programs and activities that will contribute to the financial well-being and sustainability of the City over the planning period.

Initiative Development & Implementation

The City's long-range financial initiative development and implementation involve the identification, planning, implementation, and ongoing management of specific projects, programs and activities while looking at achieving the financial objectives outlined in the long-term financial plan.

Initiative development starts by identifying the key areas or opportunities for improvement within the City's financial framework. This may include revenue enhancement initiatives, cost-

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saving measures, efficiency improvements, capital investments, debt management strategies or other financial considerations.

During the operation phase, the identified initiatives are implemented. This involves allocating the necessary resources, such as funds, personnel and technology, to execute the planned activities. Clear communication channels and coordination are established to ensure smooth implementation and collaboration among different departments.

Operations Monitoring

The City’s long-range financial plan’s operations monitoring refers to the ongoing assessment and over-sight of the financial activities and performance of the City to ensure adherence to the goals and strategies outlined in the long-range financial plan.

Operations monitoring involves regular tracking and analysis of various financial indicators, such as revenue generation, expenditure management, debt levels, cash flow, and financial reserves. This allows City officials to evaluate the effectiveness and progress of the long-range financial plan.

During the monitoring process, financial data and reports are collected, reviewed and compared to predetermined targets and benchmarks. Key performance indicators are established to measure the success of the financial plan initiatives and to assess the overall financial health of the City.

Figure 12:

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City of Eustis - Eight Major Long-Range Goals:

1. Strategic Plan Update: In March of 2024, Willdan Financial Services, a consultant on the Strategic Plan presented findings and recommendations to the City, following months of study and interviews. The planning initiative falls under the Competent and Effective Government Priority, specifically Goal #3 Strategic Priority 1, as outlined in the City's Strategic Plan - Maintain the Financial Viability of the City.

In April 2025, the City Commission adopted the Eustis Downtown Master Plan which provides a road map and vision for a dynamic future for the downtown district. In addition to updating the 2008 Downtown Plan, this effort included conceptualizing the future of the former Waterman Hospital Site, a 4.8-acre redevelopment opportunity in the heart of Eustis.

The adoption and implementation of an updated strategic plan offer numerous benefits for the City and its residents:

➢ Clear Vision and Direction: A well-crafted strategic plan provides a clear vision for the City's future and outlines specific goals and objectives. This ensures that all City departments and stakeholders are working toward common outcomes.

Effective Resource Allocation: The strategic plan helps prioritize initiatives and allocate resources efficiently. By identifying key priorities, the City can direct funding, staff, and other resources to areas that will have the greatest impact on achieving its goals.

Enhanced Accountability: With defined goals and performance indicators, the strategic plan creates a framework for accountability. City officials and departments can be held responsible for progress toward established objectives, fostering a culture of transparency, and results-oriented governance.

Improved Decision-Making: The strategic plan serves as a decision-making guide for City leaders. When faced with choices about policies, projects, or investments, City leaders can refer to the strategic plan to ensure that their choices align with the City's long-term vision and objectives.

Community Engagement: The development of the strategic plan involves input from residents and stakeholders. This engagement fosters a sense of community ownership and ensures that the plan reflects the needs and goals of the residents it serves.

Efficiency and Effectiveness: By focusing on strategic priorities, the City can streamline its operations and eliminate redundant or low-priority activities. This leads to greater efficiency in delivering services to residents.

Innovation and Adaptability: The strategic plan encourages innovation by setting the stage for exploring new approaches and technologies to address emerging challenges. It also allows the City to adapt to changing circumstances and unforeseen events while remaining aligned with its long-term goals.

Measurable Progress: The strategic plan includes performance metrics and benchmarks, enabling the City to track its progress over time. This data-driven approach allows for evidence-based decision-making and ensures that resources are allocated where they are most needed.

Enhanced Financial Management: The strategic plan can guide budgeting and financial planning, ensuring that resources are allocated to initiatives that directly

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Resilience and Sustainability: The strategic plan can incorporate resilience and sustainability goals, helping the City prepare for and mitigate the impacts of environmental and economic challenges.

Community Well-Being: A well-executed strategic plan aims to improve the overall well-being of the community. It enhances services, infrastructure, and quality of life for residents, making the City a more desirable place to live, work, and invest.

Competitive Advantage: Implementing a strategic plan can give the City a competitive advantage by identifying unique strengths and opportunities for growth. This can attract businesses, tourism, and investment to the area.

support the City's strategic plan.

An updated strategic plan is a valuable tool for guiding the City's growth and development. It ensures that resources are used effectively, decisions are aligned with long-term goals, and the residents' needs are met. Ultimately, it contributes to a thriving and sustainable City that benefits both current and future generations of residents.

2. Water & Sewer Rate Study: The City contracted for an updated utility rate study and an impact fee study in FY 2024/25. The results of the impact fee study were presented to the commission in September 2025 by an independent consulting company and provided an unbiased assessment of the City's current revenues, expenditures, and capital projects as they relate to City new development. The new impact fees went into effect January 1, 2026, for Law Enforcement Impact Fees, Fire Impact Fees, Library Impact Fees, Parks and Recreation Impact Fees and Water and Wastewater Impact Fees. The consultant has been given direction to determine whether the City's utility operating revenues are sufficient to cover expenses, operations and maintenance costs, upcoming replacements, expansions, debt service, etc. The new water and sewer rate recommendations will be presented in the FY2025/26. This consulting effort aligns with the Competent and Effective Government Priority, Goal #3 Strategic Priority 1 of the City's Strategic Plan - Maintain the Financial Viability of the City.

Conducting a comprehensive study on water and wastewater rates can bring several significant benefits to the City and its residents:

Financial Sustainability: A rate study ensures that the City's utilities are financially self-sustaining. By accurately assessing the costs of providing these essential services, the City can set rates that cover operational expenses, maintenance, and necessary infrastructure investments. This financial stability reduces the burden on the City's General Fund and ensures the long-term viability and sustainability of the utilities.

Equitable Billing: A rate study helps establish a fair and equitable billing structures. It considers factors such as consumption patterns, customer categories (residential, commercial, industrial), and affordability considerations. This ensures that customers are billed fairly based on their usage.

Compliance and Quality: Ensuring that water and wastewater rates cover operational costs is essential for meeting regulatory compliance and maintaining water quality standards. Adequate funding allows the City to invest in advanced treatment processes and maintain the highest water quality for residents.

Predictable Budgeting: Accurate rate setting provides predictability for the City's budgeting process. It enables the City to anticipate revenue streams, plan for future

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expenses and capital investments, and make informed financial decisions.

Creditworthiness: Maintaining stable and self-sustaining water and wastewater utilities enhances the City's creditworthiness. This can lead to lower borrowing costs for infrastructure projects and reflects positively on the City's financial management practices.

Customer Satisfaction: Fair and reasonable rates contribute to customer satisfaction. When customers see that their bills reflect the true cost of service delivery and necessary improvements, they are more likely to have confidence in the City's management of these essential utilities.

Long-Term Planning: A rate study provides a foundation for long-term financial planning. It enables the City to assess the impact of rate adjustments on future budgets, allowing for proactive financial management and strategic decision-making.

3. Stormwater Rate Study: The water and sewer rate study also included evaluating rates for the stormwater utility. The rates remained unchanged for over a decade. The utility was unsustainable at the old rates. A rate increase was needed for the City to meet its annual revenue requirements, support the Capital Improvements Plan projects, and align with national utility rates and local Lake County rates. In April 2026, the City Commission approved Resolution 2026-36 to increase Stormwater Utility Fees. The residential stormwater utility rate increased to $8.00 per month (from $6 per month), while the commercial rate increased to $16.00 per month (from $12.00 per month). The planning for an increase aligns with the Competent and Effective Government Priority, specifically Goal #3 Strategic Priority 1 of the City's Strategic Plan - Maintain the Financial Viability of the City.

A stormwater rate study can yield numerous benefits for the City, its residents, and the environment:

Funding for Stormwater Management: A rate study ensures that the City has a dedicated and sustainable source of funding for stormwater management. This funding is crucial for maintaining and improving stormwater infrastructure, such as drainage systems, culverts, and retention ponds.

Flood Prevention: A properly managed stormwater system helps prevent flooding in residential and commercial areas. By investing in stormwater infrastructure through adequate rates, the City can reduce the risk of property damage and enhance public safety during heavy rainfall events.

Water Quality Improvement: Stormwater carries pollutants from streets, parking lots, and other surfaces into natural water bodies. Adequate funding allows the City to implement stormwater management practices that improve water quality by reducing pollutants, protecting aquatic ecosystems, and ensuring compliance with environmental regulations.

Erosion Control: Stormwater rate revenue can be used to implement erosion control measures along water bodies and construction sites. This helps prevent soil erosion, sedimentation, and the degradation of water bodies and natural habitats.

Public Health and Safety: Effective stormwater management contributes to public health by minimizing waterborne diseases and preventing accidents associated with flooding. A well-maintained stormwater system also reduces the risk of waterborne illnesses.

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Environmental Conservation: Adequate funding supports the preservation of natural habitats and ecosystems within the City. It allows for the restoration of wetlands, the protection of aquatic biodiversity, and the conservation of green spaces.

Economic Growth: Effective stormwater management can reduce property damage and business disruptions caused by flooding, thus fostering economic growth and attracting new investments to the City.

4. Coolidge Streets Roads and Stormwater

a. Coolidge and 7 Side Streets Road and Stormwater: In FY 2025/26, the City began the construction of the Coolidge and 7 Side Streets Road and Stormwater expansion project. This project will be funded by the Sales Tax Fund and by grants obtained through State Appropriations, Lake County Public Works and Small Cities CDBG.

The expansion of the road and stormwater system will provide a desirable infrastructure for development in the Rosenwald Garden area. The road and stormwater system design will provide lighting and sidewalks to an area that has been neglected. This project aligns with the Competent and Effective Government Priority, specifically Goal #3 Strategic Priority 3 of the City's Strategic Plan - Develop, adopt, and implement master plans for the repair, replacement and expansion of public utilities and facilities.

The expansion and improvement of Coolidge and 7 side streets offers several significant benefits to both the City and its residents. This expansion project is a strategic investment in the City's infrastructure. The project will bring in development for work force housing. Here are some key advantages:

Increased Connectivity: The Coolidge Street project will allow for connectivity to areas in Rosenwald Gardens that was previously nonexistent. This is a critical step in providing housing in an area that may have been overlooked due to the lack of roadways.

Environmental Protection: Stormwater management systems are designed not only to prevent flooding, but also to remove pollutants, protect waterbodies, capture rainfall to replenish groundwater, and prevent damage to property and wildlife habitat.

Improved Water Quality: Stormwater systems capture and treat the water that falls on pavement, buildings, and other impermeable surfaces. The runoff flows quickly and can pick up trash, chemicals, silt and other pollutants.

Compliance with Regulations: Regulatory agencies impose strict standards on stormwater systems. As this area develops the expansion ensures that Eustis remains in compliance with all relevant environmental regulations. Avoiding violations and associated fines is critical for the City's on-going compliance and exhibits fiscal and regulatory responsibility.

Infrastructure Resilience: The Coolidge and 7 side street stormwater expansion enhances the resilience of the City's stormwater management infrastructure. It ensures that the system can withstand the challenges posed by future growth and major rain events. A reliable stormwater management system is essential in preventing flooding of roads and properties.

Support for Economic Development: New roads, stormwater, sidewalks, and street-

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lights will increase development in this area. Spurring residential development requires these elements to create a welcoming and safe environment.

Long-Term Cost Savings: While there are upfront costs associated with the expansion of the road and stormwater, it is an investment in the City's long-term financial sustainability. By proactively addressing the need for increased sewer and water system capacity, the City can avoid more significant and costly repairs and malfunctions in the future.

Community Well-Being: By providing roads for emergency services and sidewalks for pedestrians, the project will increase the safety and well-being of our citizens. The expansion contributes to the overall quality of life for Eustis residents by providing residents with a project that will promote a high standard of living.

Planning for Future Growth: With the expansion of the Coolidge and 7 Side Streets Road and Stormwater, the City is promoting development in the Rosenwald Garden area. By installing roads and stormwater, the City has demonstrated forward-thinking urban planning and infrastructure development.

The expansion of the Coolidge and 7 Side Streets Road and Stormwater represent a proactive and forward-looking investment in the City's infrastructure, environment, and community well-being. It supports growth, protects the environment, ensures regulatory compliance, and contributes to the long-term financial stability of the City. This reflects Eustis' commitment to responsible urban development and environmental stewardship.

b. Coolidge Side Streets Sewer & Water Expansion: In FY 2025/26, the City will complete the construction of the Coolidge Side Streets Sewer and Water Expansion project. This project will be funded by the Utility R&R Fund, the Sewer and Water Impact Fee Funds. Additionally, staff have applied for FDEP Funding.

The expansion of the sewer and water system will provide utilities for future growth in the Rosenwald Garden area. The new sewer system will eliminate septic tanks for future development and allow for septic to sewer projects on existing homes. The water system will allow for growth and fire flow on in an area that could not support the demand. This project aligns with the Competent and Effective Government Priority, specifically Goal #3 Strategic Priority 3 of the City's Strategic Plan - Develop, adopt, and implement master plans for the repair, replacement and expansion of public utilities and facilities.

The expansion of the Coolidge Side Streets Sewer and Water Expansion offers several significant benefits to both the City and its residents. This expansion project is a strategic investment in the City's infrastructure and environmental stewardship. Here are some key advantages:

Increased Sewer and Water System Capacity: The Coolidge Side Streets Sewer and Water expansion will increase the City's sewer and water system capacity. This is crucial for growth in this area. The expansion ensures that the City can handle this increased demand and support continued growth and development.

Environmental Protection: Sewer systems are vital for safeguarding the environment and public health. Expanding the sewer system lowers the number of septic tanks being installed and allows for septic to sewer conversions.

Improved Water Quality: The reduction in septic tank installations will improve water quality in local rivers, lakes, and groundwater. This benefits not only Eustis residents

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but also the broader community by preserving the ecological balance and the quality of water resources.

Compliance with Regulations: Regulatory agencies impose strict standards on wastewater systems. The Coolidge Side Streets Sewer expansion ensures that Eustis remains in compliance with all relevant environmental regulations. Avoiding violations and associated fines is critical for the City's on-going compliance and exhibits fiscal and regulatory responsibility.

Infrastructure Resilience: The Coolidge Side Streets Sewer & Water expansion enhances the resilience of the City's sewer and water infrastructure. It ensures that the system can withstand the challenges posed by future growth and fire flows. A reliable sewer and water system is essential for maintaining a high level of service to our citizens.

Support for Economic Development: A well-functioning sewer and water system is essential for economic development. The Coolidge Side Streets Sewer and Water Expansion facilitate economic growth by ensuring these services are readily available for future housing.

Long-Term Cost Savings: While there are upfront costs associated with the expansion of the sewer and water system, it is an investment in the City's long-term financial sustainability. By proactively addressing the need for increased sewer and water system capacity, the City can avoid more significant and costly repairs and malfunctions in the future.

Community Well-Being: Reliable sewer and water services are fundamental to public health and well-being. The sewer and water expansion contributes to the overall quality of life for Eustis residents by providing clean and safe drinking water, increased fire flows and reliable sewer collection services. It ensures that residents can continue to enjoy a high standard of living.

Planning for Future Growth: With the expansion of the Coolidge Side Streets Sewer and Water Systems, the City is positioning itself for sustainable growth. By anticipating and addressing the sewer collection and potable water needs of a growing population, the City has demonstrated forward-thinking urban planning and infrastructure development.

The expansion of the Coolidge Side Streets Sewer & Water represents one phase of a proactive and forward-looking investment in the City's infrastructure, environment, and community well-being. It supports growth, protects the environment, ensures regulatory compliance, and contributes to the long-term financial stability of the City.

5. Downtown Land Sale or Loan Refinance: In FY 2019/20, the City obtained a five-year balloon loan for three parcels located in the downtown area through the City's CRA. The intention was to develop a new business market area comprising of a food court, shopping center, hotel, and lakeview apartments. The City is currently in negotiations with potential developers. FY 2024/25 marks the fifth and final year of the loan term. The City paid off the balloon loan in September 2025, refinanced the loan in October 2025 and continue to negotiate with developers. This project falls under the Competent and Effective Government Priority, specifically Goal #1 Strategic Priority 9 of the City's Strategic Plan - Maintain the character and charm of Eustis.

Land loan refinancing is a financial strategy that City employed to refinance the existing loan. An advance agreement from the General Fund to the CRA Fund was drafted and

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approved by the City Commission. Favorable outcomes of refinancing resulted in:

Monthly Payments Remained Unchanged: Refinancing with the same favorable lower loan amount over a longer term not only save money over the life of the loan but also result in reduced monthly payments. This can free up cash flow for other expenses or investments.

Improved Loan Terms: The City can use land loan refinancing to modify loan terms. The City can opted for a longer loan term to pay off the debt to reduce monthly payments.

Access to Equity: If the value of the land has increased since the original loan was secured, the City may be able to tap into the land's equity. This can provide funds for other investments, or property improvements.

Improved Credit Rating: Successful refinancing of the land loan with better terms can have a positive impact on the City's credit rating. This can lead to improved credit scores and better access to credit in the future.

The sale of the land or refinancing of the loan should be approached with careful consideration and a clear understanding of the potential benefits and costs involved.

6. Impact Fees Rate Study: Impact fees were reviewed by the consultant conducting the water and wastewater rate study. Impact fees haven't been reviewed for the past two decades. In FY 2024/25, City staff presented to the commission the recommended new impact fees based on the results of the study and were approved by the commission. A comprehensive impact fee study was crucial undertaking for the City and has far-reaching implications for both the City and the community it serves. Here are some benefits considered regarding the City's impact fee study:

Revenue Generation: The primary objective of an impact fee study is to assess and quantify the impact of new developments on the City's infrastructure and services. Ultimately, the fees that developers should pay to mitigate these impacts can be validated. This generates revenue that can be used to fund future expansion related infrastructure projects and maintain service levels.

Infrastructure Investment: Impact fees are typically earmarked for specific purposes, such as expansion of roads, utilities, parks, or public facilities. A rate study helps identify the infrastructure needs arising from population growth and new developments, ensuring that the City can accommodate its expanding population effectively.

Economic Analysis: A rate study includes an economic analysis to ensure that the impact fees being charged are in line with new development activity. This analysis considers factors like housing affordability, economic competitiveness, and market dynamics.

Public Input: Community engagement is a crucial component of the rate study process. Public hearings, meetings, and feedback allow residents, developers, and stakeholders to express their views and concerns. This input can assist in shaping the study's recommendations.

Planning for Growth: An impact fee study is inherently forward-looking. It considers projected growth patterns and population increases to ensure that infrastructure is

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in place timely to accommodate future needs.

Financial Sustainability: By accurately assessing the costs associated with growth, a rate study contributes to the financial sustainability of the City. It prevents the burden of new infrastructure costs from falling solely on existing residents and taxpayers.

Long-Term Planning: Impact fee studies are part of the City's long-term planning efforts. This study will help the City prepare for growth in an organized and sustainable manner.

Economic Development: Balanced and reasonable impact fees can encourage responsible and sustainable development, which can attract businesses and promote economic growth.

The City’s impact fee study has significant implications for growth, infrastructure investment and financial sustainability. When conducted comprehensively and transparently, it serves as a valuable tool for both City officials and the community as they plan for and manage the impacts of growth and development.

Public Safety Complex Construction: Constructing a new Fire Station is in the City's Capital Improvement Plan for FY 2025/26, with a budget of $390,000 for architecture, engineering and site development. The construction will require financing. This project falls under the Safe Community Priority, specifically Goal #1.

Building Department and Emergency Operations Center: The City of Eustis purchase a building adjacent to City Hall in May 2026. The intention is to house the Building Services Department and provide space for the Emergency Operations Center. The staff has outgrown the office space at City Hall and the available property nearby provided a solution to a number of issues.

Downtown Development: The City represents a strategic approach to revitalize the urban core, ensuring it remains vibrant, economically thriving and culturally rich. The goal is to blend historic preservation with modern enhancements, aiming to attract businesses, residents, and increase tourism. The City plans to achieve this with infrastructure upgrades, enhancing recreational spaces and promoting arts and cultural events. The City is focused on transforming the downtown area into a bustling hub of activity which includes new restaurants, parking spaces, hotels, apartment complexes and Ferran Park upgrades.

Downtown development will bring several significant benefits to both the City and its residents:

Economic Revitalization: Attracting new businesses, supporting local entrepreneurs and creating a mixed-use space that promotes economic growth.

Historical Preservation: Maintaining and restoring historical buildings to preserve the City's heritage while blending in modern amenities.

Infrastructure Upgrades: Improving roads, public transportation options and parking facilities to make the downtown area more accessible.

Green Spaces and Recreational Areas: Improving Ferran Park, surrounding plazas and pedestrian zones increases the quality of life and attract more residents and visitors.

Cultural Initiatives: Encouraging the development of arts, music and cultural events

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or venues, such as theaters, galleries and festivals resulting in new residents and businesses.

Safety and Cleanliness: Ensuring that downtown areas are safe, well-lit and clean, making them welcome and appealing to all.

Housing Development: Promoting the development of urban living spaces, such as condos or apartments, making the downtown area livelier outside of regular business hours.

Community Engagement: Creating spaces and events that encourage community gatherings, discussions and interactions.

➢ Streetscape Improvements: Beautifying streets with landscaping.

Long-Term Financial Plan Summary

In summary, the LRFP involves consolidating all components of the plan and ensuring continued alignment with the City's priorities. It serves as a roadmap for financial decision-making and resource allocation. By following the plan, the City can proactively address financial risks, seize opportunities and work towards achieving its long-term financial objectives, ultimately contributing to the well-being and prosperity of the community.

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Table 9:

City of Eustis Outstanding Governmental and Business Activities Long-Term Debt as of September 30, 2025

	Beginning Balance	Increases	Decreases	Ending Balance
Governmental Type Activities:
Revenue Bonds and Notes Payable CRA Loan	2,531,261	-	(2,531,261)	-
Subtotal	2,531,261	-	(2,531,261)	-
Other Liabilities
Total OPEB Obligation	2,468,296	683,897	-	3,152,193
Net Pension Liability	7,837,984	-	(391,397)	7,446,587
Compensated Absences	1,851,043	567,456	-	2,418,499
SBITA Liability	142,343	-	(134,369)	7,974
Lease Liability	82,297	263,451	(94,106)	251,642
Total Other Liabilities	12,381,964	1,514,804	(619,872)	13,276,895
Total Governmental Activities	$14,913,225	$1,514,804	$(3,151,133)	$13,276,895
Business Type Activities:
Revenue Bonds
Water & Sewer Revenue
Bonds, Series 2016	5,626,975		(378,329)	5,248,646
Subtotal	5,626,975	-	(378,329)	5,248,646
Notes Payable - Direct Borrowing:
State Revolving Note Agreement SRF 350302	2,263,457	-	(257,836)	2,005,621
State Revolving Note Agreement SRF 350300	132,227	-	(15,138)	117,089
Subtotal	2,395,684	-	(272,974)	2,122,710
Total Revenue Bonds and Notes	8,022,659	-	(651,303)	7,371,356
Other Liabilities
Total OPEB Obligation	606,868	-	203,118	809,986
Net Pension Liability	307,177	-	(58,289)	248,888
Compensated Absences	504,617	219,654	-	724,271
SBITA Liability	28,522	41,973	(70,495)	0
Total Other Liabilities	1,447,184	261,626	74,334	1,783,145
Total Business Type Activities	$9,469,843	$261,626	$(576,969)	$9,154,501
Total Activities	$24,383,068	$1,776,430	$(3,728,102)	$22,431,396

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Figure 13:

City of Eustis Outstanding Governmental Activities Debt - $13,276,895 As of September 30, 2025

Revenue Bonds and Notes Payable ■ Total OPEB Obligation

Net Pension Liability ■ SBITA Liability ■ Compensated Absences ■ Lease Liability

Figure 14:

City of Eustis Outstanding Business Activities Debt - $9,154,501 As of September 30, 2025

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City of Eustis Debt to Income Ratio and Borrowing Capacity

Debt-to-income (DTI) ratio is a financial metric that compares the amount of debt the City has compared to its overall income. It provides an indication of the City's financial health and its ability to manage and repay its debt obligations based on its income sources.

A higher DTI indicates a larger amount of debt relative to income, which can be a sign of financial strain and potential challenges in meeting debt repayment requirements. Conversely, a lower DTI ratio indicates a healthier financial position with a more manageable level of debt compared to income.

The City’s DTI ratio is an important consideration for lenders, investors, and credit rating agencies when evaluating the City’s creditworthiness and financial stability. A lower DTI ratio helps when evaluating the City’s borrowing capacity and its ability to take on additional debt for capital projects or infrastructure improvements.

Maintaining a healthy DTI ratio is crucial for the City's long-term financial sustainability. It ensures that the City can meet its debt obligations while continuing to provide essential services and invest in its growth and development. Monitoring and managing the City's DTI ratio is essential for prudent financial planning and responsible fiscal management.

The City of Eustis Community Redevelopment Agency held a five-year loan with a balloon payment due September 2025. The loan was paid off in September and refinanced in October 2025. The outstanding balance at the end of FY2025 is zero, however the refinanced balance will be reported in the FY2026 Annual Comprehensive Financial Report.

See Table 11 for the City's debt obligation as of September 30, 2025. The revenue is from the FY2025 Annual Comprehensive Financial Report (ACFR), MDA section.

DTI = (Total Overall Debt Service / Total Annual Revenue FY) *100 (7,047,710 / 48,698,650) *100 = 14.47%

The City’s present Debt-to-Income (DTI) ratio is 14.47% and falls well below the City’s policy of a DTI range of 28-36%. This range is considered healthy and financially sound.

Borrowing capacity refers to the maximum amount the City can borrow to finance various projects, initiatives, or infrastructure improvements. It represents the available financial resources that the City can utilize for debt to invest in its development and continue to meet its financial obligations.

The borrowing capacity of the City is determined by several factors, including its financial stability, revenue sources, existing debt obligations, creditworthiness and legal constraints. It is typically evaluated based on various financial ratios and guidelines set by regulatory bodies or financial institutions.

A higher borrowing capacity indicates that the City can access more funds for capital investments or public projects. This enables the City to undertake essential infrastructure improvements, fund public services, stimulate economic growth or address urgent community needs. Proper financial planning, debt management strategies, and monitoring of the City's financial health are crucial to maintaining a healthy borrowing capacity and ensuring the City's long-term financial well-being.

The City currently has a borrowing capacity of $3,558,875, equivalent to $355,887 per year for the upcoming ten-year period. This borrowing capacity is determined using the formula:

Borrowing Capacity = (Total Annual Revenue * Debt-to-Income Ratio) - Total Annual debt Service.

Based on the City's financials (ACFR) for FY 2024/25, with a total revenue of $48,698,650, a

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Debt-to-Income Ratio of 14.47%, and a total borrowed debt service amount paid in FY 2025 amounting to $3,488,835, the calculation is as follows:

((48,698,650 x 14.47%) - 3,488,835) = $3,558,875 which is then divided by ten years to arrive at $355,887 per year. This borrowing capacity can provide the City with the means to secure funding for future capital projects during the FY 2027/31 timeframe.

Table 10

Annual Debt Service on Existing Loans (Principal Only)

FY 2027/31

Debt Description Interest Rate Loan Number Fiscal Year Ending September 30

SRF Loan - 2016 1.290% 350300 15,903 16,300 16,707 17,124 17,551 83,584

SRF Loan - 2016 1.390% 350302 271,615 278,778 286,129 293,675 301,420 1,431,617

Bond Series 2016 3.210% 242870 380,000 395,000 410,000 430,000 445,000 2,060,000

CRA Loan - 2026 2.875% 134,203 138,113 142,136 146,277 150,538 711,268

Total 801,721 828,191 854,972 887,076 914,509 4,286,469

Table 11

2027 2028 2029 2030 2031 Total

Debt Service to Maturity - as of September 30, 2025

Fiscal Year	Principal	Interest
Governmental Activities
CRA Loan - 2026
2026	119,680	62,239
2027	134,203	64,254
2028	138,113	60,344
2029	142,136	56,320
2030	146,277	52,180
2031-2035	812,134	196,688
2036-2040	923,234	69,050
Total	2,415,777	561,075

Business-Type Activities State Revolving Loans

Year	Principal	Interest
Fiscal
2026	280,152	53,633
2027	287,518	46,267
2028	295,078	38,708
2029	302,836	30,949
2030	310,799	22,986
2031-2032	646,328	21,242
Total	$2,122,710	$213,786

Year	Principal	Interest
Fiscal
2026	365,000	186,006
2027	380,000	171,406
2028	395,000	156,206
2029	410,000	140,406
2030	430,000	124,006
2031-2036	2,945,000	370,438
Total	$4,925,000	$1,148,469

Revenue Bonds - 2016

Total Debt
	Principal	Interest
Total	$9,463,487	$1,923,329

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Table 12:

Long Term Debt Purpose and Obligations as of 9/30/2025

Description of Bonds	Purpose of Issue	Issued	Outstanding
Government Activities:
CRA Loan - 2020	Comm. Develop.	3,000,000	-
Total Governmental Activities		$3,000,000	$-
Business-Type Activities:
Revenue Bonds, Series 2016	Utility Improv.	$7,680,000	$4,925,000
Unamortized Bond Premium - 2016	Utility Improv.	504,691	323,646
State Revolving Note Agreement SRF 350300	Utility Improv.	292,989	117,089
State Revolving Note Agreement SRF 350302	Nitrification	5,264,258	2,005,621
Total Business-Type Activities		$13,741,938	$7,371,356

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City of Eustis Performance Management and Budget Trends

The City of Eustis seeks opportunities to promote operational excellence and set performance measurement goals. Successful performance measures are driven by local needs and designed to closely align with the City's vision, mission, core values, priorities, goals and strategic plan actions.

Operational excellence leads to reduced operating costs and increased workplace productivity. It also creates an organizational culture that allows the City to support and improve valuable services for our community and achieve long-term sustainable goals and growth. The City identifies performance measurement as an essential component of the budgeting process. It supports the research on performance measurement provided by the City's Finance Department, assuring financial statements are prepared in accordance with GAAP (Generally Accepted Accounting Principles), which plays a vital role in the development of performance measurement in the public sector overall. The systematic approach to performance management helps improve the City's daily decision-making effectiveness and efficiency.

Performance measurement is thoroughly integrated into the City's budgetary process to be effective. The natural relationship between performance measurement and budgeting can be briefly summarized as follows:

City of Eustis

The short-term goals are crucial in the City's strategic plan and the City's performance measurement system framework. These short-term objectives provide actionable, measurable targets that can be achieved in the near future, ensuring that the City is continuously moving forward and building momentum. In essence, while the strategic plan paints the big picture of where the City wants to be in the future, short-term goals provide a checklist of immediate actions to help get there. The effective execution of these short-term goals ensures that the City stays on track, making consistent progress towards realizing its strategic vision.

Use of strategic planning to identify its broad organizational objectives, which it then translates into specific goals and objectives (City of Eustis Strategic Plan, including Priorities, Strategic Goals and Strategies).

Framing budgetary decisions based on results and outcomes that are directly linked to these specific goals and objectives (Annual City Budget Historical Data).

Comparison of actual and projected results and outcomes and use of this analysis to identify any needed adjustments (Annual Budgeting Process

Uses performance measures to monitor actual results and outcomes

The performance management system framework reflects the practices by which performance management can be achieved. Continuous integration of these practices into the core operations of the City enables performance management to produce long-lasting benefits. The core practices within the framework must be supported by leadership to sustain a culture of performance excellence.

The four components of a performance management system are defined as:

Results and Standards: Where does the City want to be? City management's commitment to a quality culture that aligns performance management practices with the City's mission, vision and core values. The City regularly considers customer feedback and is transparent about the performance between leadership and staff. A strong community strategic plan has clear priorities, goals, strategies, and actions.

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Measurement: How will we know if the City has met its goals? Performance measurement is generally defined as regular measurement of outcomes and results, generating reliable data on the effectiveness and efficiency of programs. A community strategic plan requires measurement management to monitor performance progress.

Monitoring and Communicating Progress: How is the City doing? The City monitors the process to identify weaknesses and strengths and may recalibrate a departmental approach to make it more successful, to improve the efficiency and accountability of the communication of the budget and, most importantly, demonstrate and quantify the effectiveness of communication. The City monitors, plans, documents progress and communicates with the community to monitor performance progress.

Quality Improvement: How can we improve the City? The City monitors the quality of systematic and continuous actions that lead to measurable improvement in City services. The assist with establishing a program or process to manage change and achieve quality improvement in public service policies, programs or infrastructure based on performance standards, measures, and reports. The City may need to shift course based on monitoring progress.

Performance analysis targets the evaluation of the annual performance. It provides support for establishing control loops to influence operations on the one hand and to optimize processes in the long run on the other. Performance analysis can help to review departmental contributions towards a project or assignment that was prioritized by strategic plan.

Figure 15:

City of Eustis Performance Management System Framework

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Developing Performance Measures:

Revenue Growth – City-wide (Annual Comprehensive Financial Report)

Net Position (ACFR) – City-wide (Annual Comprehensive Financial Report)

Number of Employees (Annual Comprehensive Financial Report)

Number of customers requesting service (Annual Comprehensive Financial Report)

Output Measures:

Number of permit applications reviewed (City Manager Letter information)

Police and fire reports filed (City Manager Letter information)

Increase in new business (Development Services report)

Outcome Measures:

Standardized testing scores (Demographic Data)

Change in criminal activity (Sheriff's Office Reports)

Miles of streets maintained (Public Works Reports)

Numbers of utility accounts served (Public Works Reports)

Efficiency Measures:

Youth and sport activity data (City Manager Letter information)

After school programs (City Manager Letter information)

Cultural services and events (Parks & Recreation reports)

Employment applications and new recruitment (City Manager Letter information)

Active integration of performance measures consistently throughout the budget process is important in determining real budget figures, communication effects and assurance of appropriate and fiscally responsible spending of taxpayers' dollars.

Budget Trends and City Financial Performance Analysis

Multi-year budget trend analysis is a tool that projects what future budgets might look like based on current appropriation and revenue trends and anticipated economic growth over the analysis period. This analysis contains many assumptions therefore, even a minor change in any of the assumptions can make a significant difference to the surplus/deficit trend. If the estimated and projected assumptions contained in the analysis do not materialize, the projections should be adjusted accordingly.

Comparing the budget of fiscal years 2023 through 2027, current trends are analyzed and forecasted through the fiscal year ending September 30, 2027.

Key assumptions include:

Water and sewer services revenue growth 2.5% annually, however the results of the rate study may change this assumption

➤ Other revenues growth 3% annually

Revenues from fines & forfeitures will remain flat

COLA adjustment 5% for all full-time employees

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Flat pay of $1,000 to every current full-time employee in FY 2026/27.

Operating cost increase of 5% annually due to inflation, services and commodities increase.

The table below is a summary of City of Eustis budget trends for the last five fiscal years.

City Financial Performance Analysis

Table 13:

City Performance Measures	FY 2023 Budgeted	FY 2024 Budgeted	Change % from 2023 to 2024	FY 2025 Budgeted	Change % from 2024 to 2025	FY 2026 Budgeted	Change % from 2025 to 2026	FY 2027 Budgeted	Change % from 2026 to 2027
Beginning Fund Balance	84,650,574	103,705,339	-22.5%	118,742,971	40.3%	117,642,240	-0.9%	127,292,537	8.20%
Revenue
General Fund	21,480,241	24,318,859	-13.2%	26,553,523	23.6%	28,187,526	6.2%	30,196,882	7.13%
Capital Projects Fund	2,160,614	5,480,741	-153.7%	6,240,225	188.8%	6,412,719	2.8%	3,676,668	-42.67%
Special Revenue Funds	6,001,371	5,711,356	4.8%	8,531,769	42.2%	6,380,876	-25.2%	7,065,575	10.73%
Enterprise Funds	20,440,313	23,672,842	-15.8%	18,002,925	-11.9%	18,128,900	0.7%	17,785,000	-1.90%
Trust & Agency Funds	8,173,912	7,864,842	3.8%	8,245,505	0.9%	8,502,550	3.1%	10,053,870	18.25%
Total Revenue	58,256,451	67,048,640	-15.1%	67,573,947	16.0%	67,612,571	0.1%	68,777,994	1.72%
Expenses
General Fund	21,271,009	23,886,911	9.8%	27,148,773	27.6%	29,500,107	8.7%	31,418,905	6.50%
Capital Projects Fund	2,594,278	6,043,046	15.7%	6,492,300	150.3%	5,355,500	-17.5%	2,520,000	-52.95%
Special Revenue Funds	4,796,492	6,271,176	20.1%	8,717,276	81.7%	8,989,940	3.1%	8,169,993	-9.12%
Enterprise Funds	21,583,134	29,983,814	19.9%	18,804,328	-12.9%	19,415,550	3.3%	26,055,904	34.20%
Trust & Agency Funds Total	3,136,963	5,717,282	13.7%	5,425,685	73.0%	5,175,266	-4.6%	5,485,300	5.99%
Expenses	53,381,877	71,902,229	15.1%	66,588,362	24.7%	68,436,363	2.8%	73,650,102	7.62%
Ending Fund Balance	89,525,148	98,851,750		119,728,556		116,818,448		122,420,429

City of Eustis Budget Trends

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City Financial Performance Analysis Figure 16

BUDGET TRENDS FY2023 THROUGH FY2027

The financial performance analysis of the City covers a span of five years, with the estimated and projected data for FY 2026/27. The analysis reveals that the City of Eustis has historically experienced consistent growth in revenue and total fund balance, except for FY2026 Budget Year. There is a projected increase in FY2027 Fund Balance of $5,601,981 for the City overall. The expenditures exceeded the revenues in the General Fund, Special Revenue Funds and Enterprise Funds, however Sales Tax Fund and the Trust and Agency funds revenues exceeded expenditures for two reasons. The Sales Tax Fund has budgeted fewer projects for FY2027 after completely several large infrastructure projects in FY2026, and the Trust and Agency Funds budgeted significant investment returns on pension assets. The City has adopted the same millage rate for property tax revenue for FY2027, after adopting the adjusted rolled back rate in FY2026.

Looking ahead, the budgeted revenues have increased by $1,165,423 from FY2025/26 to FY2026/27 and expenditures have increased by $5,213,739 for the same period. Ad valorem tax revenue increased by $838,333 due to property tax value assessments increasing. The increase in expenditures can be attributed to inflation, the 5% cost of living allowance plus $1,000 flat increase in salaries for employees, in addition to pension costs. There has been an increase in demand for services and a significant project in the Enterprise Funds, a ground Water Storage Tank. A new Enterprise Resource Planning software system that will be used citywide has been budgeted, and although the cost is sizable the need for a higher level of performance makes this an unavoidable expenditure. These performance measures are City-wide and align with Goal #3 of the City's strategic plan, which aims to provide quality, competent, and cost-effective governmental public services.

Revenue growth for FY2024/25 and FY 2025/26 grew slower, and expenditures were reduced in FY 2024/25 due to fewer capital projects budgeted. This is indicative of the economic and political uncertainty and the City Commission desire to provide taxpayer relief to residents.

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City staff strive to maintain the desired level of service and complete needed capital projects. The FY2024/25 budget reported a refinancing of the debt in the CRA fund, which is a non-recurring event that inflated the revenues and expenditures for that year and was not budgeted in FY2025/26. Other than FY 2025/26, the fund balance has consistently trended upwards, indicating a healthy financial position for the City. This growth can be primarily attributed to City development and the construction of new subdivisions; however, FY2025/26 experienced a slowdown in new construction. This information was provided by the Lake County Property Appraiser.

The trend has been positive revenue growth which signifies a healthy and prosperous economy, leading to various benefits such as increased job opportunities, higher wages, and additional funding for government projects and services. FY 2026/27 budget year is an opportunity to reevaluate projects and priorities going forward. The City's business activities typically generate higher revenue due to charges for water and sewer services which, in turn, are used for continued maintenance and expansion of the City's utility infrastructure.

The financial performance chart and budget trends of the City demonstrate that revenue growth tends to outpace expenditure growth, except for years with significant capital projects and slower revenue growth. Overall, the City's financial performance and revenue growth demonstrate a competent managerial approach in addressing the City's needs and effectively navigating the challenges posed by the current economic situation.

Table 14:

Measures by Department FY 2026/27 Summary Analysis

Department Performance Measures Summary	Strategic Plan Goal Data	Strategic Plan Goal Data	Change %	Strategic Plan Goal Data	Change %	Strategic Plan Goal Data	Change %
	FY2024 Actual	FY2025 Actual		FY2026 Estimated		FY2027 Projected
Police Department Services	32,682	28,603	-12.5%	30,291	5.6%	32,200	6.3%
Fire Department Services	9,421	9,189	-2.5%	9,500	3.3%	10,200	7.4%
Memorial Library Services	268,983	248,561	-7.6%	251,065	1.0%	253,895	1.1%
Parks & Recreation Services	43,538	45,534	4.6%	52,943	14.0%	55,968	5.7%
Building Services	11,684	14,854	27.1%	15,869	6.4%	14,395	-9.3%
Development Services	210	306	45.7%	248	-23.4%	240	-3.2%
Code Enforcement Services	6,883	5,563	-19.2%	5,552	-0.2%	5,750	3.6%
Finance Services	902	944	4.7%	954	1.0%	983	3.0%
Procurement Services	4,086	4,323	5.8%	4,453	2.9%	4,586	3.0%
Human Resources Services Public Works Street Maintenance	2,210	2,831	28.1%	2,335	-21.2%	2,770	18.6%
Public Utilities Services	37,301	31,621	-15.2%	29,991	-5.4%	35,205	17.4%
Total	465,643	452,070	-2.9%	467,821	3.5%	486,429	4.0%

City Departmental Performance Analysis

Departmental performance analysis was measured using four years of data, covering FY 2024 and FY 2025 actual data, estimating FY 2026 and using the FY 2027 budget as projected data for departmental performance measures. Performance effectiveness measurements are

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based on citizen surveys, departmental statistical data and a summary of departmental performance programs presented at the end of each department's section in the budget.

When comparing the actual data from FY 2024 to FY 2025, the overall departmental performance decreased 2.9%. However, the performance measures show an increase of 3.5% the following year. The total projected departmental performance for FY 2027 reports an increase of 4.0%, which is trending upwards. The HR department estimates fewer applications and interviews in FY2026; however, the department projects an increase for FY2027. The Public Works Street Maintenance had fewer lengths of street resurfaced and resealed between FY2024 and FY2025 but anticipates an increase in projected FY2027. The Building Services Department experienced a 27.1% increase in inspections, single family home and commercial building permits issued. The Police Department has reported fewer 911 service calls and a decrease in the number of arrests between FY2024 and FY2025. The Library experienced a decline in the volume of collections and the number of items circulated, however there was a significant increase in the number of adult and youth participants in library events. Development Services reported a 45.7% increase in services, specifically in annexations, and new Business Tax Applications.

The best consistent performance was the Parks & Recreation Department. The swimming pool was reopened after a closure in FY2025 due to major repairs. The Youth Programs continue to serve children and increase participation year over year. The Senior Programs, which include breakfast and yoga classes.

Looking ahead to projected FY 2027, Fire, Parks & Recreation, Development Services, and Human Resources are expected to demonstrate optimistic increases in services. Other departments such as Police, Library, Code Enforcement, Finance and Purchasing, Human Resources, Public Utility Services and Public Works Services also show a slight increase in services.

The economy's steady inflation rate has contributed to an increase in estimated services levels as the City of Eustis is recovering from economic stagnation. The current economic outlook is positive, and it is anticipated that we continue to see positive changes for the City.

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BUDGET-IN-BRIEF

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Table 15:

All Funds Budget Summary

Fiscal Year 2026/27

Fund No.	Fund Name	Estimated Beginning Fund Balance	Plus: Revenues	Less: Expenditures	Less: Reserves	Estimated Available Fund Balance	Estimated Ending Fund Balance
001	General	17,769,915	30,196,882	31,418,905	7,668,372	8,879,519	16,547,891
006	Library Contribution	32,815	1,850	5,000		29,665	29,665
010	Sales Tax Revenue	(22,354)	3,676,668	2,520,000		1,134,314	1,134,314
011	Law Enforcement Education	44,725	66,500	40,000		71,225	71,225
012	Police Forfeiture	108,460	108,400	-		216,860	216,860
013	Street Improvement	276,614	2,348,000	2,772,243	865,107	(147,629)	(147,629)
014	Community Redevelopment Agency	543,320	1,848,625	2,044,042	636,454	347,903	347,903
018	General Government Grants	7,370	360,000	360,000	-	7,370	7,370
020	Building Services	140,202	1,398,200	1,586,106	538,460	(586,164)	(47,704)
040	Water & Sewer Revenue	24,279,855	15,475,000	18,424,904	4,041,009	17,288,942	21,329,951
041	Reclaimed Water Projects	180,140	5,000	-	-	185,140	185,140
042	Water & Sewer R&R	18,240,173	2,305,000	7,631,000	-	12,914,173	12,914,173
049	Stormwater Utility Revenue	(255,783)	934,000	1,362,602	473,238	(684,385)	(684,385)
059	Fire Prevention Capacity Exp. Trust	280,040	424,900	322,500	-	382,440	382,440
060	Greenwood Cemetery Trust	257,835	21,850	11,000	-	268,685	268,685
061	Police Pension	32,806,129	3,725,000	1,901,100	34,630,029	-	34,630,029
062	Fire Pension	19,898,574	3,170,000	1,251,100	21,817,474	-	21,817,474
063	Parks & Rec, Capacity Exp. Trust	369,633	619,670	630,000	359,303	-	359,303
064	Law Enforcement Capacity Exp. Trust	555,566	248,800	522,500	281,866	-	281,866
065	Water Impact Trust	5,639,199	365,700	170,000	5,834,899	-	5,834,899
066	Sewer Impact Trust	5,968,731	1,384,300	334,100	7,018,931	-	7,018,931
068	Economic Development Trust	-	-	-	-	-	-
069	Library Capacity Exp. Trust	171,378	93,650	343,000	(77,972)	-	(77,972)
	TOTAL	127,292,537	68,777,995	73,650,102	84,087,170	40,308,057	122,420,429

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Table 16:

Budget Process Calendar FY 2026/27

Date	Notes	Activity/Requirement	Participants
February 8, 2026		Operating expense budget worksheets distributed to departments / CIP under $5,000	Finance Department
February 22, 2026		CIP Request forms (Form 300) due to Budget from departments	City Departments
March 8, 2026		Personnel Services requests (Form 200) due to HR	Finance Department
March 8, 2026		Print City Manager's proposed CIP book	Finance Department
March 15 - 23, 2026		CIP meetings & review (Individual)	Finance Dept. & City Manager
April 6, 2026		Operating expense budget worksheets due to Finance from departments	City Departments
April 6, 2026		Personnel Services requests due to Finance	Human Resources
May 5, 2026		Preliminary Revenue Estimates	Finance Department
May 22, 2026	*	Capital Improvement Plan Workshop	Commission
April 27, 2026		Print CM proposed budget for Personnel Services / Operating Expenses	Finance Department
May 3 - 8, 2026		Departmental summary meetings with City Manager	CM & Departments
June 1, 2026		Preliminary ad valorem tax info from Property Appraiser	Finance Department
June 18, 2026	*	City Commission Budget Workshop	Commission
July 1, 2026		Estimated ad valorem tax info from Property Appraiser	Finance Department
July 3, 2026		Submit Proposed Budget to the City Commission	Finance Department
July 16, 2026	*	Approval of CRA Budget	CRA Board & City Commission
July 16, 2026	*	Resolution to establish proposed millage rate	City Manager & City Commission
July 16, 2026	*	First reading of ordinance updating CIE for CIP	City Manager & City Commission
July 17, 2026	**	Certify Proposed Millage Rate & Tentative Hearing Date with Property Appraiser	Finance Department
July 21 - August 25, 2026		Prepare Proposed Tentative Budget for 1st Hearing	Finance Department
August 4, 2026		Last Day for Changes to Proposed Tentative Budget	Finance Department
August 6, 2026	*	Second reading of ordinance updating CIE for CIP	City Commission
Mid August 2026		Property Appraiser Mails TRIM Notices to Residents	Property Appraiser
September 3, 2026		Proposed Budget Book to City Commission	Finance Department
September 10, 2026	**	Tentative Millage & Budget Hearing	City Commission & Public
September 21, 2026	**	Advertisements in Newspaper of Final Adoption	Finance Department
September 24, 2026	**	Adopt Final Millage & Budget Hearing	City Commission & Public
September 25, 2026	**	Certify Final Millage to Property Appraiser	Finance Department
September 30, 2026		Distribute FY 2025/26 Adopted Budget Books	Finance Department
October 1, 2026		New Budget for FY 2025/26 in effect	Finance Department

* City Commission Involvement

** Requirement of State Law under TRIM City Commission involvement

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The Fiscal Year Budget October 1, 2026 - September 30, 2027

Budget Overview

The City of Eustis Budget serves as much more than just a financial plan. It also meets four essential purposes:

Policy Document

The City’s Adopted Budget informs the reader about the City of Eustis and the policies that guide the prioritization of spending of resources. The City Manager’s Budget Message provides a condensed analysis of the City’s budget, highlighting the central issues in developing the budget as well as establishing the goals for the upcoming fiscal year. The City’s budget includes City-wide financial and programmatic policies and goals that address long-term financial issues, as well as short-term operational policies that direct the development of the annual budget. The budget provides information about the services the City will provide for the fiscal year beginning October 1, 2026, and ending on September 30, 2027. The City of Eustis has a well-structured process focused on evaluating the entire spectrum of its financial policies. This assessment is carried out under guidance of the City’s management team, who play a crucial role in ensuring that these policies not only maintain their current relevance but also align them with the ever-evolving mandates and regulations that govern them.

Financial Plan

The City's budget demonstrates the financial plan of the City, detailing the costs associated with providing City services and how the services will be funded. The Budget Summaries provide the reader with an at-a-glance view of all appropriated funds' revenue sources and expenditures/expenses by program, object category and fund. The budget explains the underlying assumptions for revenue estimates and analyzes significant revenue trends. In addition, projected beginning and ending fund balances are shown for the fiscal year, indicating the anticipated changes in fund balances from one year to the next.

Operations Guide

The budget provides detailed information on how the City and its departments are organized. Within the departmental sections, information is provided about the activities, services, and functions that are carried out by each department to support the overall goals and objectives of the City Commission. An organization chart is included as well as authorized positions, budget highlights, and budgetary appropriations.

Communications Device

The budget provides summary information to assist with understanding revenue sources and planned fiscal spending that supports the City's established goals and objectives. Included in the budget document is a table of contents and a glossary to help the reader locate information and to understand the terminology used throughout the document. Charts, graphs, and tables are strategically used to provide a visual demonstration of the narrative presented. The City Manager's Budget Message provided at the beginning of the budget document provides a condensed analysis of the financial plans for FY 2026/27 for the City of Eustis.

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Budget Process

Budgetary Basis

The budget for the governmental funds is adopted on a modified accrual basis consistent with Generally Accepted Accounting Principles (GAAP). The budget for the enterprise funds is adopted on a non-GAAP accrual basis to reflect the budget versus actual information related to “operations and maintenance” as defined in bond covenants. This is identical to the basis of accounting used in the Annual Comprehensive Financial Report (ACFR).

The foundation of the modified accrual basis of budgeting closely mirrors the basis of accounting, establishing a parallel framework that guides financial management and reporting in the public sector. The alignment between these two concepts is crucial for ensuring transparency, accuracy and consistency in budgeting and financial reporting practices. Underlying this alignment is the emphasis on distinguishing between short-term operational activities and longer-term capital investments. The modified accrual basis of budgeting, like the basis of accounting, seeks to strike a balance between addressing immediate financial needs and capturing the broader financial impact of capital projects and long-term obligations. By mirroring the basis of accounting, the modified accrual basis of budgeting ensures that budgeting decisions are reflective of the financial reality and can be compared to actual financial outcomes reported in financial statements.

The modified accrual basis of accounting is followed by all Governmental and Agency fund types. Under the modified accrual basis, expenditures other than un-matured interest on general long-term debt are recognized at the time the liabilities are incurred, if measurable. Revenues are recognized in the accounting period when they become measurable and available. Revenues that are susceptible to accrual are as follows:

Federal and State Shared Revenues

Federal and State Grants

Interest Income

Rental of Assets and Charges for Services

Franchise Fees and Utility Taxes

Proprietary and Pension Trust funds are maintained on an accrual basis with revenues being recognized when earned and expenses recognized when incurred.

Budget Decision-Making Process:

The City’s budget decisions play a pivotal role in shaping the trajectory of the City’s growth, development, and overall well-being. These decisions are integral to allocating financial resources efficiently and effectively, ensuring that the City can achieve its organizational and community goals. The process of making budget decisions is carefully structured to support these goals and promote the betterment of both the City and the residents it serves.

Goal Identification: The goal identification process begins with identifying the City's goals and priorities. These may include enhancing public services, improving infrastructure, fostering economic development, ensuring public safety, and preserving the environment, among others.

Budget Development: City departments collaborate to create budget proposals aligned with the identified City's Strategic Plan goals. These proposals outline resource needs, program costs, and potential impact on the community.

Prioritization: The proposed budgets are reviewed and evaluated by City management, department heads, and the City Commission. Prioritization occurs based on alignment with the City's objectives and community needs.

Resource Allocation: The available financial resources are allocated to various departments and programs based on established priorities. Trade-offs are considered, as funding one initiative might mean reducing resources for another one.

Public Input: The City encourages public participation and transparency by having public

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hearings to discuss the budget. Public hearings provide the opportunity for residents to voice their preferences and concerns.

Refinement and Approval: Budget proposals are refined based on stakeholder input and discussions. The final budget is then presented to the City Commission for approval.

Budgetary Support for Organizational and Community Goals:

The City budget serves as a financial blueprint that supports both the City's goals and the broader goals of City residents. It outlines how financial resources will be allocated to various programs, services, and initiatives to achieve specific outcomes. The budget plays a crucial role in supporting both organizational and community goals:

Alignment: Budget decisions are closely tied to the City's strategic goals and priorities. Funds are allocated to programs and initiatives that directly contribute to achieving these goals.

Resource Allocation: The budget provides the necessary financial resources for essential services such as public safety, roads and streets, parks and recreation, infrastructure maintenance, and more. Allocating resources to these areas enhances the quality of life for residents and supports community growth and development.

Strategic Initiatives: The City sets aside resources for strategic initiatives that address specific challenges or opportunities within the community. This could include economic development projects, environmental sustainability efforts and community engagement programs.

Innovation: The budget can fund innovation and technological advancements, allowing the City to stay competitive and provide modern services to its residents. Investment in innovative technologies, digital platforms, and improved communication channels enhances efficiency and accessibility.

Safety and Security: Adequate funding for public safety, emergency response services and disaster preparedness ensures the safety and security of the City and enhances the sense of well-being for our residents.

Equity and Social Services: Budget decisions also play a role in promoting equity and inclusion. Funds can be allocated to support underserved populations, improve access to resources and address disparities within the community.

Accountability and Reporting: The budget establishes a framework for accountability as expenditures are tracked and measured against expected outcomes. Transparent reporting ensures that the City can assess how resources are being utilized to support their priorities.

The process of making budget decisions is a vital component of governance that directly impacts the well-being of both the City and the residents it serves. By aligning resources with organizational goals, prioritizing community needs, and fostering transparency and public engagement, the City can effectively allocate funds to support a thriving and sustainable community.

Budget Procedures

Florida Statute Sec. 166.241 requires that municipalities establish a fiscal year beginning October 1 and ending September 30. In accordance with the Charter of the City of Eustis, the City Manager shall prepare and recommend to the City Commission a budget for the next succeeding fiscal year. The City of Eustis' annual budget is a public policy process resulting in a fiscal plan for the allocation of the City's resources to achieve results in specific programs. The Finance Department coordinates the budget process, which begins in February and ends in September. This process combines financial forecasting and fiscal strategizing to identify challenges, opportunities, causes of fiscal imbalances, and the development of a long-term financial plan that ensures fiscal sustainability. The process is designed to identify service need requirements, develop strategies to meet those needs, provide available resources, and allocate appropriations to execute a plan to meet the service needs requirements in alignment with City Commission goals and objectives.

The budget is prepared keeping in mind the operational requirements and capital outlays needed to provide for the needs and growth of the City, providing anticipated sources and amounts of

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revenue as well as expenditures. The City's goal is to live within its means by keeping ongoing operating costs at or below anticipated operating revenues. A recurring challenge that faces the City is the ability to provide sufficient funding for responsible operations and maintenance of the services provided and to hire and retain an excellent workforce through a competitive employee compensation package. As the General Fund provides funding for primary governmental services, special attention is paid to this fund. The main financial resource for this fund is Ad Valorem taxes, derived from property taxes based on property values throughout the City. The City strives to diversify its revenue base, whenever possible. The Water and Sewer Utility Fund is an enterprise fund and operates similarly to a business. The legally enacted budget for this fund is developed to provide funding sources for anticipated operation and capital needs.

Budget Adoption

The City’s budget is adopted by each fund at the object level through resolutions at public hearings held during the first and last scheduled City Commission meeting each September. Upon final adoption, the budget is in effect for the following fiscal year, with the amounts stated in the adopted budget being appropriated to the objects and purposes named within the budget document.

Public participation in the budget process is encouraged. Prior to adoption, the City Commission holds several public budget workshops to review the entire proposed budget and includes major issues, programs, and capital projects to be included in the adopted budget. In addition to the workshops, there are two public hearings in which residents can question the City Commission on the budget. The scheduled times and locations of these meetings are advertised in accordance with Florida Statutes.

Budget Amendments

Amendments that change the total original budget appropriation in any given fund are presented to the City Commission for consideration and approval. Appropriations that are re-allocated within a fund and do not change the original budget appropriation may be approved by the City Manager. The classification detail at which expenditures may not legally exceed appropriations is at the total fund level.

Balanced Budget

A balanced budget is a budget in which revenues are equal to expenditures so that there is no budget deficit or surplus. The concept of a balanced budget applies to any organization that generates operating revenues and incurs operating expenses. Although the term balanced budget points towards a breakeven between surpluses and deficits, it can also be a budget that posts a surplus but not a deficit. Therefore, revenues may be greater than expenses in a balanced budget, but not vice versa.

Preparing a balanced budget helps the City avoid excessive spending and allows it to focus resources on areas and services that require them the most. Achieving a budget surplus can provide funds for emergencies or if the City wishes to increase spending during a recession without having to borrow.

Truth-In-Millage (TRIM) Requirements

Chapters 200 and 218 F.S. detail the Truth in Millage (TRIM) requirements and require the adoption of the millage rate and budget resolution by separate votes. The process begins with the County Property Appraiser certifying the taxable property values to the City, which are then used as a basis for determining the millage rate for the upcoming year. The resolutions for the adoption of the tentative millage rate and budget, and the final millage rate and budget, are ultimately certified to the Florida Department of Revenue.

In accordance with TRIM requirements, two public hearings are held, one to adopt a tentative millage rate and budget and one to adopt a final millage rate and budget. The first, or “tentative”, hearing is advertised on the “Notice of Proposed Property Taxes” (TRIM notice) mailed to City property owners from the County Property Appraiser’s office. This first hearing adopts a tentative millage rate and tentative budget. The final TRIM hearing is advertised in a newspaper of general

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circulation in Lake County. Both public hearings allow the public to speak to the City Commission and ask questions about the tentative and final millage rate and budget. The final TRIM hearing must be held prior to October 1.

The City’s FY 2026/27 Budget Calendar provides condensed information regarding specific actions and deadlines regarding the budget process that are required to meet all State and City budget adoption requirements.

Budget Document Organization

The budget document is organized in the following sequential parts:

Table of Contents

City Manager's Message - Letter of Transmittal

This section includes the City Manager's message to the City Commission describing the budget as presented and factors that were considered in the preparation of the budget

City of Eustis Profile

This section introduces the reader to the City of Eustis, FL. Included is a map detailing the location of Eustis, FL

Vision, Mission, Core Values, & Strategic Plan

This section outlines the City's Vision, Mission Statement, Core Values, Strategies, and Goals for its future direction

Ad Valorem Millage Ranking

This section demonstrates the City of Eustis millage position among the other municipalities in the County

City-wide Organization Chart and Authorized Personnel Comparison

This section depicts the City's reporting structure and distribution of its human resource assets

Budget-in-Brief Section

This section provides the reader with information helpful for understanding the City's process of developing the annual budget. Included are narratives about the budget process, fund types and basis of budgeting, revenue sources and trends, and financial policies. Also included is a section devoted to the City's debt position listing its outstanding debt issues, debt service funding sources, and overall debt policy

Budget Calendar

This calendar provides key dates and events throughout the course of the budget development cycle

➢ All Funds Budget Summary

This section provides the budgeted revenue, expense, and fund balance scenarios for all the City's funds

Expenditures – Departmental Details

Department budgets support the goals and objectives established by the City Commission. Each departmental section provides detailed personal services, operating expenditures, and capital outlay by departmental division line items. The capital outlay schedule includes both additional new items as well as replacement items

➢ Glossary

This section defines technical terms related to finance and accounting, as well as non-financial terms related to the City

Financial Structure

A fund is a fiscal and accounting entity with a self-balancing set of accounts recording cash and other financial resources, together with all expenditures and related liabilities and residual equities, or balances, and changes therein that are segregated for carrying on specific activities or attaining certain objectives in accordance with special regulations, restrictions, or limitations. Appropriated funds are segregated by governmental, enterprise and fiduciary funds. Governmental funds are used to account for most of the City's tax-supported activities. Enterprise funds are used by the City to account for revenue sources derived from fees charged to third parties to provide for ongoing operating and capital needs (typically City utilities). The City has fiduciary

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funds which are not budgeted because these resources are not available for the City to use. The City acts as a trustee and cannot use these funds to support the City's own programs. These funds are held in trust for employee future pension plan payouts.

Governmental-Type Funds

The City's Governmental funds consist of the General Fund, Special Revenue Funds, and Capital Projects Funds.

General Fund

The General Fund is the general operating fund of the City. It is used to account for all financial resources, except those required to be accounted for in another fund. Resources include taxes, franchise fees, State and local shared revenues, grants, fees, fines and forfeitures, charges for services, and miscellaneous revenues. Services provided using these revenue sources in the General Fund include general government administration, public safety, physical environment and transportation, and culture and recreation.

Special Revenue Funds

Special revenue funds are appropriated for specific revenue sources that are legally or administratively restricted to expenditures for specified purposes. The following are the major special revenue funds the City of Eustis appropriates:

Street Improvement Fund – Accounts for revenue received from motor fuel gas taxes. All expenditures within the fund go toward maintaining the City's streets and rights-of-ways.

Community Redevelopment Trust Fund – Accounts for the revenue received by City's special taxing district identified in the Community Redevelopment District. All expenditures must occur within this geographically defined area.

Building Services Fund – Accounts for revenues generated by construction permit fees and expenditures resulting from enforcement of the Florida Building Code.

Stormwater Utility Revenue Fund – Accounts for user fees and other revenues related to stormwater charges. The fund is responsible for funding the operation, construction, and maintenance of the City's stormwater system, system planning, and system management.

Capital Projects Funds

The City's Capital Improvement Plan (CIP) contains all the individual capital projects, equipment purchases, and major studies needed for the City, in conjunction with construction, completion schedules and financing plans. The CIP provides a working blueprint for maintaining, improving and expanding the City's infrastructure.

The capital project funds are utilized to account for major capital acquisition and construction activity separately from ongoing operating and maintenance activities. This helps to avoid distortions in financial trend information that occurs when capital and operating activities are mixed. Project funding process starts with departmental CIP requests to the City Manager and Finance Department.

The City Manager, Finance Department and City Department Heads review requested projects individually. Prioritization of projects is based on community needs, departmental performance, workload capacity, current economic conditions, funding sources and availability by linking strategic plans with the City's fiscal capacity. Approval of the CIP is made by the City Commission with two City Commission CIP hearings.

The CIP includes the following elements:

Estimated Overall Cost of Each Project

Estimated Operational & Maintenance Cost for Each Project

Estimated Project Timelines

Total Revenues from Each Project

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Funding Sources Project Prioritization

Some of the major projects included in the FY 2027/31 CIP are:

EFD Station #3 $3,000,000 Over 1 Yr

Debt Service 2016 Bonds - Sewer $2,758,400 Over 5 Yrs

Street Resurfacing $2,390,000 Over 5 Yrs

EPD Vehicle Replacements $1,800,000 Over 5 Yrs

➢ Water Ground Storage Tank $1,700,000 Over 1 Yr

Building Improvements $1,619,000 Over 5 Yrs

EPD Axon BodyCam/Taser Renewal $1,600,000 Over 5 Yrs

➤ Sewer CR 44 Force Main, Phase II $1,600,000 Over 1 Yr

Sewer Process & Clarification Tank Rehab $1,520,000 Over 2 Yrs

CRA Downtown Implementation Plan $1,500,000 Over 3 Ys

New Lift Station Generators $1,290,000 Over 5 Yrs

Heathrow WTP Ground Storage Tank $1,160,000 Over 2 Yrs

Water Meter Rebuild & Replace Program $1,140,000 Over 5 Yrs

EFD Engine for New Fire Station $1,000,000 Over 1 Yr

Sewer Infiltration & Intrusion $950,000 Over 5 Yrs

➢ Water Pine Meadows Main Replace $900,000 Over 2 Yrs

WCS ERP System $850,000 Over 1 Yr

Bates Ave. Plant Generator Overhaul $800,000 Over 1 Yr

Master Lift Station Upgrade $800,000 Over 1 Yr

Lift Station 7 Expansion $800,000 Over 1 Yr

Lake Willie Dock Expansion $700,000 Over 1 Yr

New Water Meter Service Sets $690,000 Over 5 Yrs

Engineering / Adm Building Build-Out $660,000 Over 1 Yr

Sewer Tertiary Filter $660,000 Over 2 Yrs

Security Cameras $610,000 Over 5 Yrs

➢ Water Magnolia Ave. Galv. Main $600,000 Over 2 Yrs

Finance ERP System $600,000 Over 1 Yr

Lift Station Submersible Pumps $575,000 Over 5 Yrs

Lift Station 5 Upgrades $550,000 Over 1 Yr

➤ Sewer Camera Vehicle $525,000 Over 1 Yr

Sewer Harper's Alley $520,000 Over 2 Yrs

Sidewalk Project $520,000 Over 5 Yrs

America In Bloom Beautification $515,000 Over 5 Yrs

EPD Bearcat Tactical Vehicle $500,000 Over 1 Yr

EPD Construction of EOC $500,000 Over 1 Yr

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Sales Tax Capital Projects Fund

This fund accounts for the capital expenditures of the one-cent infrastructure sales tax to be incurred over a period of five years. Each project is presented along with the amount to be expended each year and the method of paying for those expenditures.

Proprietary Funds

The City uses proprietary funds to account for its business-type activities. The City has several proprietary funds. These proprietary funds include fees or charges on external users for use of the services provided.

Water and Wastewater Revenue Fund – This fund accounts for user fees and other revenues related to the operation of the City's utility system. Fees are charged to the users for services to fund the ongoing operating and capital needs of water, sewer, and reclaimed water services provided.

Reclaimed Water Project Fund – This fund accounts for reclaimed water projects that are used for irrigation and other uses to supplement the City's water supply. Funding is derived from inter-fund transfers from the Water and Sewer Revenue Fund.

Water and Wastewater Renewal and Replacement Fund – This fund covers anticipated expenses for major repairs of the City's utility facilities as well as replacement of related equipment. Funding is derived from inter-fund transfers from the Water and Sewer Revenue Fund.

FY 2026/27 Budget Development

This section describes the major sources of revenues and expenditures, along with trends utilized in developing the FY 2026/27 Adopted Budget. The City maintains a balanced budget approach in compliance with Sec. 166.029 F. S. in which available revenues from taxation and other sources, including balances brought forward from prior fiscal years, must equal the total appropriations for expenditures and reserves. The General Fund, special revenue, and capital projects funds' limited revenue sources for expenditures have been allocated with projected available resources to maintain a balanced budget with limited reliance on fund balance reserves, in accordance with existing City policy.

Financial Forecasting

Financial forecasting plays a pivotal role in budgeting for the City and has significant implications for both short-term and long-term financial planning.

Revenue and Expenditures Forecasting Impact:

Revenue Forecasts: Accurate revenue forecasting provides the foundation for development of the City's budget. The City relies on this forecast to estimate the funds available for spending. Overestimating revenue can lead to budget deficits, while underestimating can result in unspent funds.

Expenditure Forecasts: Projections of future expenditures help allocate resources effectively. The City must estimate the costs of maintaining essential services, personnel salaries, debt service payments and other expenses. Overestimating expenditures can lead to budget surpluses, but it may also result in underfunding important services.

Short-Term Budget Impact:

Balancing Act: Revenue and expenditure forecasts guide City officials in crafting a balanced budget. By comparing anticipated income to projected expenses, the City can identify any budget gaps or surpluses that need addressing.

Program and Service Funding: Forecasts influence funding decisions for various programs and services. If revenues are expected to increase, the City may allocate more resources to improve infrastructure, expand services, or address community needs. Conversely, revenue shortfalls may necessitate re-prioritization or expenditure cuts.

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Emergency Preparedness: Accurate forecasts help the City set aside funding for emergencies and other unexpected events. This funding can be crucial for addressing unforeseen challenges without destabilizing the budget.

Long-Term Planning Impact:

Debt Management: Revenue forecasts help form debt management strategies. The City must ensure it can meet debt service obligations over the long term without straining resources or affecting essential services.

Infrastructure Investment: Long-term planning often includes capital improvement projects, such as road maintenance, utility system upgrades and public facility construction. Revenue projections help determine the feasibility of these projects and whether they can be financed without overextending the City's financial resources.

Economic Development: Forecasts influence decisions related to economic development initiatives. The City may set aside resources for incentives, infrastructure improvements, or workforce development programs to attract businesses and foster economic growth.

Implications for Future Budgets and Operations:

Historical Data Analysis: Over time, comparing actual revenue and expenditure data to initial forecasts provides valuable insight. The City can refine its forecasting methods and adjust budget priorities as needed based on past performance.

Flexibility: Accurate forecasts enable the City to adapt to changing circumstances. Whether responding to economic downturns, natural disasters or shifts in community needs, the City can use forecasts to make informed adjustments to future budgets and operations.

Public Trust: Transparent and well-informed budgeting processes, supported by reliable forecasts, build public trust. Residents expect fiscal responsibility and accountability in City governance.

The following areas were considered when developing the five-year financial forecast:

The City's current year-end estimates.

➢ Trends in revenue sources and spending based on historical data.

Analysis of the City's General Fund revenues, expenditures, current taxable valuation and projected future valuation based on anticipated new development and/or land-use changes.

An analysis of financial policies related to funding reserves.

Current and projected economic conditions in the local vicinity and anticipated legal changes

To make accurate predictions, several key assumptions were considered. These assumptions help City management estimate revenue streams and plan for effective budget management.

Below is a breakdown of assumptions used for forecasting the following revenue sources:

Ad Valorem Taxes:

■ Property Values: Forecasts rely on assessments from the County Property Appraiser’s Office of property values in the City. Assumptions are made about how property values may change considering factors such as inflation, economic trends, real estate market conditions, annexation and new construction

Tax Rate Stability: The City has used the assumption that property tax rates will remain relatively stable over time. Significant changes in tax rates could impact revenue projections

■ A conservative revenue growth rate of 3% was integrated, to ensure the fiscal stability and sustainability of City's finances. This growth rate considers potential economic conditions and various factors influencing revenue generation

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➤ Utility Taxes:

One-Half-Cent Sales Taxes:

Franchise Fees:

Water and Sewer Sales:

Utility Usage: Assumptions regarding the level of utility usage by residents and businesses take into consideration historical consumption patterns, population growth, and current and potential economic conditions

Rate Structures: Changes in utility rate structures, including increases or decreases in rates, are factored into revenue forecasts

■ A conservative revenue growth rate of 3% was assumed to ensure the fiscal stability and sustainability of the City's finances. This growth rate considers the current and potential economic conditions and various factors influencing revenue generation

Economic Trends: The assumptions for sales tax revenue are closely tied to the overall economic health of the City. Assumptions are made regarding economic growth, consumer spending and retail sales trends

■ Legislative Changes: Changes in sales tax rates or regulations at the State level can impact local revenue forecasts

■ A conservative revenue growth rate of 3% was assumed to ensure the fiscal stability and sustainability of the City's finances. This growth rate considers the current and potential economic conditions and various factors influencing revenue generation

Franchise Agreements: Assumptions depend on existing franchise agreements with utility companies, cable providers, or other entities operating within the City. Assumptions about fee structures and collection rates are made accordingly

Business Activity: Changes in the number of businesses operating within the City and their level of activity can affect franchise fee revenues

■ A conservative revenue growth rate of 2% was assumed to ensure the fiscal stability and sustainability of the City's finances. This growth rate considers the current and potential economic conditions and various factors influencing revenue generation

Usage Patterns: Assumptions about water and sewer usage are based on historical data, seasonal variations, and expected changes in consumption due to factors like population growth and weather conditions. A 4% yearly growth in estimated revenue for water and sewer sales in FY 2027/31 was applied, considering the current growth of the City the development of pending new subdivisions

Rate Adjustments: Forecasts consider potential rate adjustments for water and sewer services, which can impact revenue generation. Currently, the City is in the process of conducting a study on water and sewer rates. In the upcoming fiscal year, the existing revenue figures will be updated to reflect the data from the rate study

See the example below: City-wide Major Revenue Sources of $1 Million or more:

Table 17:

Major Revenues - Citywide	FY 26/27 Forecast	Inc.	FY 27/28 Forecast	Inc.	FY 28/29 Forecast	Inc.	FY 29/30 Forecast	Inc.	FY 30/31 Forecast
Water & Sewer Sales	14,605,000	4.0%	15,189,200	4.0%	15,796,768	4.0%	16,428,639	4.0%	17,085,784
Ad Valorem Taxes	14,036,211	3.0%	14,457,297	3.0%	14,891,016	3.0%	15,337,747	3.0%	15,951,257
Utility Taxes	3,751,000	2.0%	3,826,020	2.0%	3,902,540	2.0%	3,980,591	2.0%	4,139,815
Sales Taxes	2,733,668	4.0%	2,843,015	4.0%	2,956,735	4.0%	3,075,005	4.0%	3,198,005
Franchise Fees	2,365,000	2.0%	2,412,300	2.0%	2,460,546	2.0%	2,509,757	2.0%	2,610,147
1/2 Cent Sales Tax	1,587,136	2.0%	1,618,879	2.0%	1,651,256	2.0%	1,684,281	2.0%	1,751,653
Total	$39,078,015		$40,346,711		$41,658,862		$43,016,020		$44,736,661

Revenue Forecast FY 2027-31

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Taxes

Ad Valorem Taxes - General Fund

Ad Valorem taxes are budgeted at $14,036,211 (General Fund Revenue, page 123) and are collected by the Lake County Tax Collector's office. Most of the tax collections occur from November through March. Tax bills are mailed in November, coming due March 31, with a sliding discount rate for early payment beginning in November. Collections are calculated by multiplying the City's adopted millage rate for every $1,000 of taxable property value. The City's millage rate is adopted by City Commission each budget year, with the established rate predicated upon desired revenue generated (within statutory limitations) based on the gross taxable value of real and personal property as certified by the County Property Appraiser. The proposed millage rate for FY 2026/27 is 7.3898.

Eustis is included in the Orlando Metropolitan Statistical Area, one of the fastest-growing areas in the nation. Additionally, City leadership has instituted further pro-growth measures such as development incentives, impact fee waiver programs, annexations, and business recruitment strategies; as well as marketing, community engagement, livability, and tourism events. These factors have assisted in producing an average annual taxable value increase for the last four years. The City will explore any combination of efficiency/cost reduction measures, enhancements in other revenue streams, and continued pro-growth policy to maintain long-term financial health. Additionally, the City will continue to benefit from its exceptional climate, geography, small-town charm, and inclusion in a rapidly growing metro area, which will contribute to healthy growth in the tax base for decades to come. Due to current City development and rapid population increase, a 2% annual growth assumption is used.

Franchise Fees, Telecommunication, and other Public Service Taxes - General Fund

Franchise fees are budgeted at $2,365,000 (General Fund Revenue, page 123) and utility service taxes are budgeted at $3,751,000 (General Fund Revenue, page 123). They are collected from customers by public service providers and remitted to the City monthly except for the Communication Services Tax (CST), which was budgeted at $660,000 (General Fund Revenue, page 123). This is a tax on the purchase of electricity, metered natural gas, and water service. The CST is remitted by telecom providers to the Florida Department of Revenue (State) which then distributes collections to local governments with a one-month lag. Budgeting for franchise fees and utility service taxes is calculated by reviewing historical trends along with any information on rate or customer base changes. All franchise fees and utility service axes are based on a percentage of service cost. Electricity is by far the biggest generator of utility tax and franchise fee revenue with 90

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telecommunications coming in second. This revenue stream has increased nominally from the prior year, and it is based primarily on utility rate changes. Due to current economic stagnation a 2% annual growth assumption is used. Expansion of the customer base will be a nominal factor until the City undergoes further boundary growth, infill development, and annexation in the coming years.

Licenses and Permits:

General Fund

Business license revenue is budgeted in the General Fund at $35,000 (General Fund Revenue, page 123), based on recent trends and anticipated business activity in the City. Annual renewals account for the bulk of this revenue. Building and construction permits, now accounted for in a separate Building Services Fund, are budgeted at $1,303,200 (Special Revenue Summary, page 264), based on historical trends and projects anticipated for next year.

Intergovernmental Revenue: Grants, State and Local Shared Revenues, and Payments from Other Local Units

General Fund

The budget for half-cent sales tax and municipal revenue sharing is based on estimates provided by the State and is distributed by the State derived through calculations based on sales tax revenue and population. Local Government Half-Cent Sales Tax is budgeted at $1,587,136 (General Fund Revenue, page 123). It is distributed by the State based on equally weighted factors of adjusted municipal population, derived municipal sales tax collections, and the City's ability to raise revenue. The FY 2026/27 Adopted Budget includes a slight decrease in Half-Cent Sales Tax revenues due to state legislative actions cutting commercial lease taxes and broader economic flattening. Revenue from State Revenue Sharing is budgeted at $1,244,018. Intergovernmental Revenue is based on historical trends and the current economic situation and is derived from mobile home license taxes, alcohol beverage license taxes, county occupational licenses, payments in lieu of taxes (PILOT), among other sources. Intergovernmental Revenues are budgeted at $278,500 in the General Fund (General Fund Revenue, page 123). The City attempts to secure grant funding to supplement its limited resources whenever possible. This revenue is unknown and is based on grant awards, therefore any grants are budgeted upon grant award and acceptance. Total FY 2026/27 Intergovernmental Revenues are budgeted at $3,109,654 (General Fund Revenue, page 123).

Charges for Services: Utility Charges for Services

General Fund, Stormwater Utility Fund and Water & Sewer Utility Revenue Fund

The General Fund's Charges for Services is budgeted at $1,341,288 (General Fund Revenue, page 124), and includes lien searches, garbage billing, false fire alarm charges, and various library and parks and recreation service charges.

Stormwater revenue is budgeted at $934,000 (Stormwater Revenue, page 272). On April 16, 2026, the City Commission approved a residential rate increase from $6.00 to $8.00 per month and a non-residential/Commercial increase from $12.00 to $16.00 per month. Due to limited new development or land use changes, a minimal increase has been budgeted. Charges for water, sewer, and reclaimed water service are budgeted using base charges combined with a tiered rate based upon consumption. Together with connection fees for new accounts, these charges are budgeted at $14,605,000 (Water & Wastewater Revenue, page 281). Given current economic conditions, high inflation and financial insecurities, the City Commission authorized a rate study to determine if the fees and rates charged generate enough revenue to fund operations, maintenance, replacement, debt service, and capital improvements. In FY 2025/26 the City Commission hired a rate consultant to conduct this study. Once the consultant has determined sufficient, competitive rates the City will determine future rates to be set. The irrigation and reclaimed water components of the revenue stream can fluctuate significantly based on seasonal wet or dry cycles as well as the disruption of lawn maintenance routines caused by hurricanes and vegetative debris accumulation. Total budgeted revenues for the utility are $15,475,000 (Water & Wastewater Revenue, page 281). A 4% annual revenue growth assumption has been used for the preparation of the budget. 91

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Other Charges for Services:

General Fund

Revenues generated from Parks and Recreation activities are budgeted at $296,000 (General Fund Revenue, page 124. These revenues are generated by the Parks and Recreation division based on planned programs, classes, and events for the upcoming year. The revenue generated from the Eustis Memorial Public Library is budgeted at $10,200 (General Fund Revenue, page 124).

Fines & Forfeitures:

General Fund

Various fines and forfeitures are conservatively budgeted at $573,000 (General Fund Revenue, page 124) and are based on historical trends. The City has budgeted an additional $360,000 for FY2027 for school zone speed cameras. Court fines and code violations comprise most of the fines levied. Conservative estimates are the best method for budgeting this revenue as the amount collected from year to year fluctuates significantly and does not follow a defined trend.

Miscellaneous Revenues:

General Fund, Various Special Revenue Funds, and Water & Sewer Utility Revenue Fund

Interest earnings are conservatively budgeted within the applicable funds. Interest rates are somewhat higher as the economy improves; however, this source will continue to be categorized as a minor revenue with high volatility. The City has more recently begun investing in higher yield investments as opposed to traditional bank investments. These investments adhere to the City's Investment Policy and allow the City to receive higher interest earnings. This budgeted revenue is based on projected cash and investment balances and anticipated interest rates. Rents of space on water towers from wireless communications companies for use of water towers as a cellular phone tower transmission area are based on existing contract values. All General Fund miscellaneous revenues are conservatively budgeted at $1,686,500 (General Fund Revenue, page 124).

Other Financing Sources:

General Fund, Various Special Revenue Funds, and Water & Sewer Utility Revenue Fund

There are other revenues in the budget that are not exchange-based transactions. These include transactions such as interfund transfers and utilization of fund balance. Interfund transfers are transfers from one fund to another to provide funding to offset costs incurred in another fund or, in the case of the Water and Sewer Utility Revenue Fund, to pay the General Fund for a return on investment and overhead costs. Appropriation of fund balance as a revenue reflects the increase or decrease on the reliance of fund balance as a revenue source to balance revenues against expenditures for a given year and ensure a balanced budget. The interfund transfer from the Water & Sewer Utility Fund to the General Fund is budgeted at $2,730,000 (General Fund Revenue, page 124).

Expenditures

For FY 2026/27, the City budgeted a 5% salary COLA increase of $829,129 (Salary & Benefits Increase/Decrease, page 8) in addition to a $1,000 flat pay increase of $263,000 (Salary & Benefits Increase/Decrease, page 8) for all existing full-time employees. This equates to a total increase in salary, FICA, and benefit costs of $1,352,404 City-wide (Salary & Benefits Increase/Decrease, page 8). This is an investment in the City's future to ensure the attraction and retention of quality employees for years to come.

Public safety pensions are anticipated to decrease modestly in FY 2026/27 by approximately $17,304 or .62% in comparison with last year. Police pension increase by $142,824 and Fire pension decreased by $160,128. Also, general liability, worker's compensation, and property insurance increased by in the General Fund by $75,839 or 8.1% (General Fund Expenditures, page 125) and increased in the Enterprise Fund by $47,026 or 7.7% (Enterprise Fund Expenditures, page 282). Operating supplies and services are budgeted based on necessity with the escalated 2.60%

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Consumer Price Index taken into consideration (Table 5, page 23). There has been an increase in expenditures for capital improvement projects in FY 2026/27, especially in the Water & Sewer Replacement & Renewal Fund which has budgeted $1,700,000 for a Ground Storage Tank and $1,160,000 for a Lift Station Generator. The detailed expenditures related to operating costs are reflected in the individual department pages by fund.

The City is required to fund the CRA for the increase in Tax Increment Funding each year as mandated by State of Florida CRA Statutes. The estimated transfer will be $999,682 (Community Redevelopment Summary, page 254), based on taxable values as provided by the Lake County Property Appraiser's Office.

Financial Policies

This section describes the major financial policies that affect the City's long-term financial planning and budgeting processes. The City's financial policies serve to match spending needs with available resources. The annual budget is prepared as a balanced budget, with total revenues and other financing sources equaling total expenditures/expenses and other financing uses for each fund. Any shortfalls of current revenue sources matched against anticipated expenditures are supplemented with a reduction in the existing fund balance.

The use of fund balance to balance a fund's budget makes a fund balance reserve policy an important planning and budgeting tool. Large-scale capital project spending needs and fluctuating interest rates make debt management a closely watched financial policy issue. Investing the City's financial resources so that the funds' values keep pace with rising costs is aggressively administered.

Operating Policies:

The City will develop and maintain accounting and budgetary control systems to adequately safeguard the assets being held in public trust.

The City will limit current expenditures to match against currently anticipated revenues. The City will avoid balancing current operating expenditures with borrowed revenues.

The City will provide for adequate maintenance of capital, plant, and equipment and for their orderly replacement.

The City will balance its budget year so that each fund's budgeted revenues equal the budgeted expenditures. The utilization of the existing fund balance as a revenue source to meet current needs will be minimized as much as possible.

Revenue Policies:

The City shall maintain, as permitted by State law, a diversified revenue base to offset the effects of short-term fluctuations in any one revenue source and reduce reliance on any one revenue source.

This City shall estimate its annual revenues as part of the budgetary process through a conservative, objective, and analytical process. It will review and evaluate new revenue sources to fund operating expenditures consistently with the City Commission's goals and objectives.

The City shall establish all user charges and fees to recover all or a portion of the cost of providing a service. The City shall review user fees/charges periodically to ensure they are fair and equitable to all users.

The City shall transfer a portion of the budgeted operating revenue from the Water and Sewer Utility Revenue Fund to the General Fund as a return on the City's investment in the utility infrastructure and for administrative purposes.

Fund Balance Policy

The City has established a Fund Balance Policy in accordance with Governmental Accounting Standards Board Statement No. 54, Fund Balance Reporting and Governmental Fund Type Definitions as adopted in Resolution 11-2292. Fund Balances have been designated as non-

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spendable, restricted, committed, assigned, or unassigned. Actual fund balances and classifications are reported annually in the City's Annual Comprehensive Financial Report (ACFR). Resolution 2026-48 was adopted establishing a Fund Balance Reserve Policy and Resolution 2026-49 was adopted establishing a Committed Reserve Fund Balance for emergencies or unforeseen events, millage rate stabilization, strategic plan/CIP projects and grant match.

Per policy, a 90-day reserve balance for the General Fund is calculated as the amount of budgeted operating expenses, excluding debt service, capital outlay, and transfers out. This reserve may be used to cover short-term cash flow variations, economic downturns, and emergencies.

Fund balance reserves for the Water & Sewer Utility Revenue Fund are calculated as 90 days of budgeted water and sewer operating expenses. This reserve will be used to cover short-term cash flow variations, economic downturns, contingencies, and emergencies.

The projected fund balance for budgetary purposes will be calculated using the actual fund balance from the prior year's ACFR, current year estimates, and a projection of what the budgeted fund balance would be if the current year estimated expenditures are considered.

Investment Policy

The City will comply with all applicable Florida Statutes guiding investment policies of local governments and the current Investment Policy of the City of Eustis.

The investment objectives are: 1) protection of the City's funds 2) liquidity to meet operating requirements, 3) maximize investment return while minimizing investment risk, and 4) setting procedures to control risks and diversify investments.

Authorized investment instruments are detailed in the policy document and consist of an array of conservative instruments including government-backed securities, certain bankers' acceptances, commercial paper, and CD and savings accounts in U.S. banks.

Capital Planning & Budget

Capital Planning refers to the process of identifying and prioritizing the City's capital needs to determine which capital projects should be funded in the capital budget based on funding availability. City-wide planning is guided by the City's Strategic Plan and City Mission, Vision, and Core Values. These plans provide long-term direction for the growth and development of the City.

The City's budget has two primary components: operating and capital. The City Commission holds one public hearing on the proposed budgets and one public hearing on the final budgets.

The CIP budget funds major improvements to City facilities and infrastructure and is based on the first year of capital needs in the five-year period of FY 2027-2031. The CIP Budget also includes anticipated operating costs associated with significant capital maintenance and improvements.

The purpose of the CIP is to systematically plan, schedule and finance capital projects to ensure cost-effectiveness as well as conformance with established policies and required mandates. The CIP is a five-year plan organized into the same functional groupings used for the operating budget. The CIP reflects a balance between capital replacement projects that repair, replace, or enhance existing facilities, equipment, or infrastructure; and capital facility projects that significantly expand or add to the City's existing fixed assets.

Construction projects and capital purchases of $5,000 or more are included in the CIP. Minor capital outlays of less than $5,000 are included in the regular operating budget. The CIP differentiates the financing of high-cost long-lived physical improvements from low-cost “consumable” equipment and repairs. The CIP is revised annually and guides the City’s investments in public facilities and infrastructure during a five-year time horizon.

The CIP budget is comprised of various funds: General Fund, Sales Tax Capital Projects Fund, Street Improvements Fund, Community Redevelopment Fund, Stormwater Fund, various utility funds, and impact fees funds. The CIP budget includes different funding sources such as bonds (debt), grants, cash, transfers from other funds as well as other smaller sources of funding.

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The impact of capital projects affects current and future operating budgets as they result in either an increase or decrease in maintenance costs or provide capacity for new future programs/projects. The operating impact of capital projects is analyzed and taken into consideration during the CIP prioritization process. Estimated new revenues and operational efficiency savings associated with projects are also taken into consideration. The cost of operating new or expanded facilities or infrastructure is included in the operating budget, beginning in the fiscal year the asset becomes operational. Debt service payments on any debt issued for capital projects are also included in the applicable operating budget. CIP items may be funded through debt financing or current revenues while operating budget items are recurring in nature and should only be financed by recurring revenues.

Figure 17:

City Budget Planning Process Hierarchy

Capital Projects Operating Budget Impact

The CIP budget accounts for financial resources related to the acquisition, construction or expansion of major capital facilities and/or equipment. A capital project is generally non-recurring in nature and may include the purchase of land, site development, engineering and design fees, construction, and equipment. Capital projects produce assets with useful lives longer than one year.

Operating costs associated with implementation of projects are a fundamental part of the CIP. Once the project is complete, the operating costs then become a recurring cost in the operating budget. Capital projects can have a major impact on maintenance, utilities, other contractual services, 95

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operating supplies costs. They can also have an impact on insurance and debt service. In recent years, due to fiscal constraints, the City has focused the CIP budget on maintaining existing infrastructure, such as roads and building maintenance projects. Typically, these types of recurring capital projects have only maintenance as a recurring impact on the operating budget.

One exception is information technology projects. These projects necessitate ongoing funding for systematic replacement of information and communication systems, as well as ongoing operating impacts that may include maintenance costs and software support.

New construction or major improvements generally require additional operating expenditures such as electricity, building insurance, or general maintenance. The following chart shows the estimated impact of operating costs for FY 2026/27 capital projects. They may represent positive or negative impacts on operating costs.

The total operating costs for capital projects in the FY 2026/27 budget are $143,200. Significant CIP operating costs for the most significant projects are as follows:

Table 18:

City of Eustis Significant Operating Expenditures FY 2026/27 - FY 2030/31 for Projects

Project Description	Department / Program	FY 26/27	FY 27/28	FY 28/29	FY 29/30	FY 30/31	Five Year Total

P & R / RecTrack Softw are	Parks and Recreation	$ 19,000	$ 19,000	$ 19,000	$ 19,000	$ 19,000	$ 95,000
P & R / Corey Rolle Field Turf Grass	Parks and Recreation	25,000	25,000	-	-	-	$ 50,000
P & R / Aquatics Center Splash Pad	Parks and Recreation	-	-	-	50,000	-	$ 50,000
PW / Cemetery - Mowers	Public Works	-	-	-	-	100	$ 100
PW / Used Pick Up Trucks	Public Works	1,000	1,000	1,000	1,000	1,000	$ 5,000
PW / Double Drum Compactor	Public Works	50,000	-	-	-	-	$ 50,000
PW / Traffic Jet Printer System	Public Works	100	100	100	100	100	$ 500
FIN / ERP System	Finance	40,000	40,000	40,000	40,000	40,000	$ 200,000
P & R / Vehicle Replacements	Parks and Recreation	-	-	500	500	500	$ 1,500
P & R / Community Center Generator	Parks and Recreation	-	-	100	100	100	$ 300
Transp / Used Pickups	Transportation	-	1,000	1,000	1,000	1,000	$ 4,000
Transp / F-150 Pickup	Transportation	500	500	500	500	500	$ 2,500
IT / Upgrade Servers	Finance / Information Technology	100	100	105	110		$ 415
IT / New Vehicle for IT	Finance / Information Technology	500	500	500	500	500	$ 2,500
IT / Telephone System	Finance / Information Technology	-	-	100	100	100	$ 300
EFD / Command Vehicle Replacement	Fire Department	-	500	500	500	500	$ 2,000
Boat Truck Replacement	Fire Department				500	500	$ 1,000
EPD / Vehicle Replacements	Police Department	2,500	2,500	2,500	2,500	2,500	$ 12,500
SW / Bulldozer Replacement	Stormwater		500	500	500	500	$ 2,000
Administration Vehicle	Building		500	500	500	500	$ 2,000
Engine for New Fire Station	Fire Department		2,500	2,500	2,500	2,500	$ 10,000
Passenger Bus	Parks and Recreation			5,000	5,000	5,000	$ 15,000
Meter Reader Replacement Vehicle	Water Customer Service	500	500	500	500	500	$ 2,500
Lift Station Crane Truck	Sewer	1,000	1,000	1,000	1,000	1,000	$ 5,000
Heavy Duty Utility Truck	Sewer	1,000	1,000	1,000	1,000	1,000	$ 5,000
Backhoe Loader	Water	1,500	1,500	1,500	1,500	1,500	$ 7,500
Medium Duty Service Truck	Water	500	500	500	500	500	$ 2,500
		$ 143,200	$ 98,200	$ 78,905	$ 129,410	$ 79,400	$ 529,115

City of Eustis Total Capital Projects - FY 2026/27 - FY 2030/31

	FY 26/27	FY 27/28	FY 28/29	FY 29/30	FY 30/31	Five Year Total
Total - Capital Projects	17,395,385	16,003,035	11,526,485	9,031,785	7,866,385	61,823,075
Total - Significant Operating Expenditures	143,200	98,200	78,905	129,410	79,400	529,115
GRAND TOTAL CITYWIDE - FY 2026/27 - FY 2030/31	$ 17,538,585	$16,101,235	$11,605,390	$ 9,161,195	$ 7,945,785	$62,352,190

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The analysis of the total capital projects operating costs impact highlights the need for strategic decision-making that ties in with short-term objectives and long-term sustainability. Thoroughly examining the financial impacts of capital projects on the operating budget underscores the importance of responsible allocation to avoid potential strains on daily operations. This assessment empowers the City's decision-makers to make well-informed decisions that are in line with the City's strategic objectives while ensuring the continuous delivery of vital services to the community.

Debt

Regarding Long-term debt, the City will make timely payments for all debt outstanding. It will strive to maintain an underlying issuer's credit rating of no less than Aa3 (dependent on the credit rating agency). General Obligation Bonds may be issued as prescribed by law. Revenue Bonds or Notes may be used to fund major capital purchases or construction projects, but such financing shall be no more than 30 years. The City will not issue long-term debt to refinance current operations. Refinancing will be considered when it is economically beneficial to do so. The City has been unable to sell three Downtown parcels for a reasonable price, and in FY2026 the City refinance the CRA balloon loan, issued in 2020.

Regarding short-term debt/leases, debt for less than five-year periods shall be avoided, unless a debt mechanism is in place that provides decreased costs of issuance. Leases or lease purchases are allowed when the total costs of the lease and maintenance are less than the total costs of the purchase and maintenance or if there are other special factors to be considered.

Interfund loans are also permitted unless otherwise prohibited by law. In such cases when interfund loans are made, interest will be paid to the loaning fund equal to the interest it would have received under the normal investment performance of the City's cash management program.

The City currently has two State Revolving Fund Loan issues, a Water and Sewer Revenue Bond, a Community Development Bank Note, a Water & Sewer Bank Note, and both a loan and a lease for fire equipment:

State Revolving Fund Loans 350300 and 350302 - These loan agreements with the Florida Department of Environmental Protection are secured by water and sewer revenue. The original loan amounts totaled $5,557,247 and were used for wastewater plant upgrades in compliance with Environmental Protection Agency nitrification regulations. The interest rates range from 1.28% to 1.46%, and both loans extend through FY2031/32. Debt service payments are being made from the City's Sewer Impact Trust Fund. The remaining balance for notes payable SRF 350300 and 350302, at the end of FY 2025 was $2,122,710. The bond rating is at the lowest risk investments: AAA by Standard & Poor's.

Series 2016 Water & Sewer Utility Revenue Bond – This issue of $8,184,691 provides funding for the City's Water and Sewer Capital Improvement Plan Implemented in October of 2016. It is secured by utility system revenues with an interest rate of 3.21% and has a maturity date of October 2036. Debt service payments are being made from the City's Water and Sewer Revenue Fund. The principal balance at the end of FY2025 was $4,925,000 with an unamortized bond premium balance of $323,646. The bond rating is at the lowest risk investments, AAA by Standard & Poor's.

CRA Loan 2020 – In September of FY 2020, the City’s Community Redevelopment Trust Fund secured financing of $3,000,000 with USB Bank for the purchase of three large lots in Downtown Eustis. The five-year financing balloon loan is at a fixed interest rate of 2.875%. Principal balance at the end of FY 2025 was zero. The balloon payment was due in September 2025 and was repaid. The bond was refinanced in October 2026.

Legal Debt Limits

The City of Eustis currently has no legal debt limitations imposed on its ability to borrow funds.

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Capital Improvement Policy

The City develops a five-year capital improvement plan every year. The plan is updated each year during the annual budget process and is incorporated into the City's Comprehensive Plan.

In the development of the Capital Improvement Plan, the City will review the operational impact of each project.

Capital Asset Policy

Purchased and constructed capital assets are reported at cost or estimated historical cost. Capital assets include property, plant, equipment, and infrastructure assets (e.g., roads, bridges, sidewalks) and similar items. They are reported in the applicable governmental or business-type activities columns in the government-wide financial statements. Property, plant, and equipment with an initial, individual cost equal to or exceeding $5,000 with useful lives of over one year are recorded as capital assets. Roads, bridges, and sidewalks are capitalized when their initial costs equal or exceed $25,000 and they have an estimated useful life of more than one year. Subscription Based Information Technology Agreements (SBITA) or software with an initial cost of equal to or exceeding $50,000 are capital assets. Capital assets are recorded at historical or estimated historical costs. Donated capital assets are recorded at the acquisition value at the date of donation. Significant outlays for capital assets and improvements are capitalized as projects are constructed. Interest incurred during the construction phase of capital assets of major business-type activities is included as part of the capitalized cost of the assets constructed. Capital asset purchases are recorded as capital outlay expenditures at the fund level in the year of acquisition.

Property, plant, and equipment are depreciated using the straight-line method over the following estimated useful lives:

Assets:	Useful Life:
Land Improvements	15-40 years
Buildings	10-40 years
Infrastructure	15-40 years
Equipment	3-40 years
Software	3-10 years

Expenditures for repairs and maintenance are expensed when incurred. Additions, major repairs or replacements that increase the useful life of the asset are capitalized.

The City complies with the standards established by the Governmental Accounting Standards Board Statement (GASB) Statement 34 and all subsequent pronouncements set forth by GASB regarding Capital Asset Accounting.

Fund Balance Changes Between FY 2026/27 Projected and Proposed Budgets

Table 19 demonstrates the differences in fund balances between Projected and Proposed budgets major and nonmajor funds in aggregate.

The total revenue decreased between FY 2026/27 by 3.42%, and the total expense decreased by 11.91%. The total change in fund balance is $7,159,415 or 5.87% fund balance increase.

Personnel Services projected expenditures for all funds is increased by 5% COLA and $1,000 flat pay to all existing full-time employees. Fringe benefits and pensions are increased as well.

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Table 19:

Changes Between Proposed and Projected FY 2026/27

Fund No. Fund Name Estimated

Beginning Fund Balance FY 27 Revenue Proposed FY26 Revenue Projected Change in Revenue Change %

006 Library Contribution 32,815 1,850 2,100 (250) -11.9%

010 Sales Tax Revenue (22,354) 3,676,668 6,412,719 (2,736,051) -42.7%

011 Law Enforcement Education 44,725 66,500 62,700 3,800 6.1%

012 Police Forfeiture 108,460 108,400 120,000 (11,600) -9.7%

013 Street Improvement 276,614 2,348,000 2,228,000 120,000 5.4%

014 Community Redevelopment 543,320 1,848,625 1,788,376 60,249 3.4%

018 General Government Grants 7,370 360,000 3,779,805 (3,419,805) -90.5%

020 Building Services 140,202 1,398,200 1,266,200 132,000 10.4%

049 Stormwater Utility Revenue (255,783) 934,000 934,000 - 0.0%

040 Water & Sewer Revenue 24,279,855 15,475,000 15,573,000 (98,000) -0.6%

041 Reclaimed Water Projects 180,140 5,000 5,900 (900) -15.3%

042 Water & Sewer R&R 18,240,173 2,305,000 2,550,000 (245,000) -9.6%

059 Fire Prevent. Capacity Exp. Trust 280,040 424,900 44,400 380,500 857.0%

060 Greenwood Cemetery Trust 257,835 21,850 21,850 - 0.0%

061 Police Pension 32,806,129 3,725,000 3,725,000 - 0.0%

062 Fire Pension 19,898,574 3,170,000 3,170,000 - 0.0%

063 Parks & Rec Capacity Exp. Trust 369,633 619,670 108,000 511,670 473.8%

064 Law Enforce. Capacity Exp. Trust 555,566 248,800 53,000 195,800 369.4%

065 Water Impact Trust 5,639,199 365,700 215,000 150,700 70.1%

066 Sewer Impact Trust 5,968,731 1,384,300 915,800 468,500 51.2%

068 Economic Development Trust - - - - 0.0%

069 Library Capacity Exp. Trust 171,378 93,650 50,000 43,650 87.3%

TOTAL 127,292,537 68,777,995 71,213,376 (2,435,382) -3.42%

001 General Fund 17,769,915 30,196,882 28,187,526 2,009,355 7.1%

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Table 19: Changes Between Proposed and Projected FY 2026/27 (Continued)

FY 27 Expenditures Proposed	FY 26 Expenditures Projected	Change in Expenditures	Change %	Est. Ending FY 27 Fund Balance Proposed	Est. Ending FY 26 Fund Balance Projected	Change in Balance	Change %
31,418,905	31,099,510	319,395	1.0%	16,547,891	14,857,931	1,689,960	10.2%
5,000	5,200	(200)	-4.0%	29,665	29,715	(50)	-0.2%
2,520,000	9,105,767	(6,585,767)	-261.3%	1,134,314	(2,715,402)	3,849,716	339.4%
40,000	70,000	(30,000)	-75.0%	71,225	37,425	33,800	47.5%
-	60,000	(60,000)	100.0%	216,860	168,460	48,400	22.3%
2,772,243	3,508,488	(736,244)	-26.6%	(147,629)	(1,003,873)	856,244	-580.0%
2,044,042	2,581,173	(537,131)	-26.3%	347,903	(249,477)	597,380	171.7%
360,000	3,790,253	(3,430,253)	-952.8%	7,370	(3,078)	10,448	0.0%
1,586,106	4,041,590	(2,455,484)	-154.8%	(47,704)	(2,635,188)	2,587,484	-5424.1%
1,362,602	1,919,242	(556,640)	-40.9%	(684,385)	(1,241,025)	556,640	-81.3%
18,424,904	16,388,537	2,036,368	11.1%	21,329,951	23,464,318	(2,134,368)	-10.0%
-	-	-	0.0%	185,140	186,040	(900)	-0.5%
7,631,000	5,766,822	1,864,178	24.4%	12,914,173	15,023,351	(2,109,178)	-16.3%
322,500	-	322,500	100.0%	382,440	324,440	58,000	15.2%
11,000	38,700	(27,700)	-251.8%	268,685	240,985	27,700	10.3%
1,901,100	1,901,100	-	0.0%	34,630,029	34,630,029	-	0.0%
1,251,100	1,251,100	-	0.0%	21,817,474	21,817,474	-	0.0%
630,000	133,800	496,200	78.8%	412,672	343,833	68,839	16.7%
522,500	-	522,500	100.0%	281,866	608,566	(326,700)	-115.9%
170,000	882,206	(712,206)	-418.9%	5,420,156	4,971,993	448,163	8.3%
334,100	1,033,786	(699,686)	-209.4%	7,018,931	5,850,745	1,168,186	16.6%
-	-	-	0.0%	-	-	-	0.0%
343,000	29,000	314,000	91.5%	(77,972)	192,378	(270,350)	346.7%
73,650,102	83,606,273	(9,956,171)	-11.91%	122,059,054	114,899,640	7,159,415	5.87%

001 General Fund: $1,689,960 or 10.2% fund balance increase.

The proposed ad valorem taxes were $840,000 higher than projected, as well as slightly higher proposed other revenue sources. The expenditures were relatively unchanged, resulting in an increase in the change in fund balance.

006 Library Contribution Fund: $50 or 0.2% fund balance decrease.

The revenues and expenditures for the Library Contribution Fund have remained largely unchanged from proposed to projected budget.

010 Sales Tax Revenue Capital Project Fund: $3,849,716 or 339.4% fund balance increase.

Sales tax revenue has decreased from the prior year by a projected $2,736,051 due to grant revenue in FY2026 that is not anticipated to be received in FY2027. Capital projects expenditures in FY2026 were projected to be higher by $6,585,767 due to FY2025 projects that are expected to be carried over and completed in FY2026.

011 Law Enforcement Education Fund: $33,800 or 47.5% fund balance increase.

Police fine revenue is projected to increase by $3,800 or 6.1% over projected year. There is an expenditure decrease of $30,000 for police automation equipment.

012 Police Forfeiture Fund: $48,400 or 22.30% fund balance increase.

Federal forfeiture revenue has decreased by $11,600 from projected to proposed and the capital

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equipment expenditures have decreased by $60,000 from FY2026 projected to FY2027 proposed 013 Street Improvement Fund: $856,244 or 580.0% fund balance increase.

Revenue increased by $120,000 due to an increase in transfers from other funds or 5.4%. Local Option Gas Tax was budgeted slightly less for proposed FY2027. The capital projects decreased from projected FY2026 to proposed FY2027 by $736,244, due to fewer planned projects.

020 Building Services Fund: $2,587,484 or 5424.1% fund balance decrease.

The revenue is budgeted to increase by $132,000, or 10.4%. The expenditures projected for FY2026 were greater than proposed for FY2027 by $2,455,484 or 154.8% because the Building Department purchased a new building to house the Building Services Department in FY2026. The staff had outgrown the office space in City Hall and an opportunity to acquire a building adjacent to City Hall became available.

042 Water & Sewer Renew & Replace Fund: $2,134,368 or 10.0% fund balance decrease.

Total revenue has been budgeted to decrease by $98,000. Expenditures projected for FY2026 are $2,036,368 greater than proposed FY2027, due in part to a lift station expansion project and force main project.

049 Stormwater Utility Revenue Fund: $556,640 or 81.3% fund balance increase.

Proposed revenues are budgeted to remain unchanged; expenditures are budgeted to decrease by $556,640 or 40.9%. The budgeted capital projects decreased, however there is a budgeted increase of transfer of funds to Street Improvement Funds.

059 Fire Prevention Capital Trust Fund: $48,000 or 15.2% fund balance increase.

The revenues are expected to increase by $380,500 due to the Commission Approved increase in impact fees in FY2026. Capital projects for bunker gear and projects at Fire Station #3 are proposed in FY2027.

062 Fire Pension Trust Fund: fund balance remains unchanged.

The Fire Pension Trust is funded by City and member contributions, fire insurance premium tax, investment returns and interest earnings. The expenses are pension benefits and administrative charges. The proposed and projected budget has remained unchanged.

063 Parks & Recreation Capacity Expansion Trust Fund: $68,839 or 16.7% fund balance increase.

The revenues are expected to increase by $511,670 due to the Commission Approved increase in impact fees in FY2026 and a State appropriation grant. Capital projects have increased by $522,500 for a Park Program Room Expansion, Lake Willie Dock Expansion and a Park's Master Plan.

064 Law Enforcement Capacity Expansion: $326,700 or 115.9% fund balance decrease.

The revenues are expected to increase by $195,800 due to the Commission Approved increase in impact fees in FY2026. Capital projects include $500,000 for Police construction of the Emergency Operations Center.

065 Water Impact Trust: $448,163 or 8.3% fund balance increase.

The revenues are expected to increase by $215,000 due to the Commission Approved increase in impact fees in FY2026. Several capital improvement projects were completed in FY 2026. Fewer capital projects are budgeted in FY2027 resulting in decrease of $712,206 in expenditures.

069 Library Capacity Expansion Trust Fund: $270,350 or 346.7% fund balance decrease.

The revenues are expected to increase by $43,650 or 87.3% due to the Commission Approved increase in impact fees in FY2026. FY2027 projected expenditures increase by $314,000 or 91.5% due to the Library – Phase I Expansion project.

Proposed Budgeted Revenue by Fund

Figure 18 below illustrates the budgeted revenue distribution for the FY 2026/27 budget across all funds. The largest share of the City's revenue, constituting 43.90%, comes from the General Fund. The Water & Sewer Revenue Fund accounts for the second highest revenue source at 22.50%. The third-ranking fund in terms of revenue is the Sales Tax Fund contributing 5.23% to the City's total

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funds. The Community Redevelopment Fund comprises 2.69% of budgeted revenue, while the Police and Fire pension Funds make up 5.42% and 4.61%, respectively, of budgeted revenue. The remaining 15.65% of budgeted revenue is distributed among Special Revenue Funds and Trust and Agency Funds.

Figure 18:

Proposed Budgeted Revenue by Fund FY 2026/27 - $68,777,995

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Proposed Budgeted Expenditures by Fund

Figure 19 below illustrates the budgeted expenditure distribution for the FY 2026/27 budget across all funds. The largest share of the City's expenditures, constituting 42.66%, is in the General Fund. The Water & Sewer Revenue Fund has the second-highest number of expenditures at 25.02%. Next, in terms of expenditures, is the Sales Tax Revenue Fund at 3.42% of the City's total expenditures. The remaining 28.90% of the City expenditures is distributed among Special Revenue Funds and Trust and Agency Funds.

Figure 19:

Proposed Budget Estimated Expenditures by Fund FY 2026/27 - $73,650,102

Revenue and Expenditure Trends

Figure 20 below illustrates the budgeted revenue and expenditures trends for the last five years.

Revenue Trends: The revenue trend line illustrates the City's income from various sources, such as taxes (property, sales, income), fees (permits, licenses, fines), grants, and any other inflow of funds. It allows City officials, stakeholders, and residents to track how revenue has evolved over time.

Expense Trends: The expense trend line represents the City's expenditures, including operational costs, salaries, debt service, infrastructure investments, and other spending categories. It provides insights into how the City allocates its resources.

The City revenue and expense trend chart serves as a valuable tool for monitoring and analyzing the City's financial health, performance, and sustainability.

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Figure 20: Five-Year City Budgeted and FY 2026/27 Budgeted Revenue and Expenditure Trends

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Figure 21:

Proposed Budget Fund Balance by Fund FY 2026/27 - $122,420,429

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BUDGET SUMMARY Fiscal Year 2026/27 THE PROPOSED OPERATING BUDGET EXPENDITURES OF THE CITY OF EUSTIS, FL ARE 7.6% LESS THAN LAST YEAR'S TOTAL OPERATING EXPENDITURES

	General Fund	Sales Tax Fund	Special Revenue Funds	Enterprise Funds	Trust & Agency Funds	Total
Millage Per General Fund	$1,000 7.3898
Beginning Fund Balances	$ 17,769,915	$ (22,354)	$ 897,723	$42,700,168	$65,947,085	$127,292,537
Estimated Revenues
Ad Valorem Taxes	14,036,211					14,036,211
Utility Taxes	2,365,000					2,365,000
Franchise Fees	3,751,000					3,751,000
Licenses and Permits	62,000		1,303,200			1,365,200
Intergovernmental Revenue	3,109,654	3,676,668	1,638,943		352,850	8,778,115
Charges for Services	1,339,088		900,000	14,605,000		16,844,088
Fines and Forfeitures	573,000		169,000	200,000		942,000
Miscellaneous Revenues	1,686,500		375,750	680,000	9,359,220	12,101,470
Other Financing Sources	3,274,429		2,678,682	2,300,000	341,800	8,594,911
Total Revenues and Other Financing Sources	30,196,882	3,676,668	7,065,575	17,785,000	10,053,870	68,777,994
Total Estimated Revenues and Balances	47,966,796	3,654,314	7,963,298	60,485,168	76,000,955	196,070,531
Estimated Expenditures/Expenses
General Governmental Services	6,582,745	-	-	-	-	6,582,745
Public Safety	15,072,742	1,455,000	1,626,106	-	3,995,000	22,148,848
Physical Environment	1,994,214	990,000	2,507,602	14,482,122	170,000	20,143,938
Transportation	-	-	2,772,243	-	-	2,772,243
Economic Environment	-	-	309,400	-	-	309,400
Culture and Recreation	3,577,523	75,000	5,000	-	973,000	4,630,523
Debt Service	-	-	198,500	556,000	334,100	1,088,600
Other Financing Sources/Uses	4,191,682	-	751,142	11,017,782	13,200	15,973,806
Total Expenditures/Expenses	31,418,906	2,520,000	8,169,993	26,055,904	5,485,300	73,650,102
Reserves	16,547,891	1,134,314	(206,695)	34,429,265	70,515,655	122,420,429
Total Appropriated Expenditures and Reserves	47,966,796	3,654,314	7,963,298	60,485,168	76,000,955	196,070,531

THE TENTATIVE, ADOPTED, AND/OR FINAL BUDGETS ARE ON FILE IN THE OFFICE OF THE ABOVE REFERENCED TAXING AUTHORITY AS A PUBLIC RECORD.

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Figure 22:

Proposed Budget Funds FY 2026/27: Revenues vs. Expenditures Total Revenues - $68,777,995

Total Expenditures - $73,650,102

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Funds Summary by Spending Component FY 2026/27

Fund	Fund Name	Personnel Services	Operating Expenditures	Capital Outlay	Debt Services	Grants, Insurance and Other Projects, Contingencies	Total Fund Expenditures
001	General Fund	$ 20,990,642	$ 5,334,431	$ 718,350	$ -	$ 4,375,482	$ 31,418,905
006	Library Contribution Fund	-	-	5,000	-	-	5,000
010	Sales Tax Capital Project Fund	-	-	2,520,000	-	-	2,520,000
011	Law Enforcement Education Fund	-	40,000	-	-	-	40,000
012	Police Forfeiture Fund	-	-	-	-	-	-
013	Street Improvement Fund	1,434,648	1,037,595	300,000	-	-	2,772,243
014	Community Redevelopment Fund	-	309,400	880,000	198,500	656,142	2,044,042
018	General Government Grants	-	360,000	-	-	-	360,000
020	Building Services Fund	647,406	473,700	350,000	-	115,000	1,586,106
040	Water & Sewer Revenue Fund	5,696,495	4,526,209	1,994,400	-	6,207,800	18,424,904
041	Reclaimed Water Project Fund	-	-	-	-	-	-
042	Water & Sewer R&R Fund	-	7,075,000	-	556,000	-	7,631,000
049	Stormwater Utility Revenue Fund	392,968	218,134	365,000	-	386,500	1,362,602
059	Fire Prevention Capital Expansion Fund	-	322,500	-	-	-	322,500
060	Greenwood Cemetery Trust Fund	-	-	-	-	11,000	11,000
061	Police Pension Fund	-	1,900,000	-	-	1,100	1,901,100
062	Fire Pension Fund	-	1,250,000	-	-	1,100	1,251,100
063	Parks & Recreation Capital Expansion Fund	-	-	630,000	-	-	630,000
064	Law Enforcement Capital Expansion Fund	-	22,500	500,000	-	-	522,500
065	Water Impact Fee Fund	-	-	170,000	-	-	170,000
066	Sewer Impact Fee Fund	-	-	-	334,100	-	334,100
068	Economic Development Trust Fund	-	-	-	-	-	-
069	Library Capital Expansion Trust Fund	-	29,000	314,000	-	-	343,000

Total Expenditures

$29,162,159$22,898,469$8,746,750$1,088,600$11,754,124$73,650,102

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Figure 23:

Proposed Budget Funds FY 2026/27: Expenditures by Spending Component Total Expenditures - $73,650,102

Total Employees: 329

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Figure 24:

Proposed Budget Special Revenue Funds FY 2026/27: Revenues vs. Expenditures Total Revenues - $7,065,575

Special Revenue Funds Revenues

Total Expenditures - $8,169,993

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Figure 25:

Proposed Budget Enterprise Funds FY 2026/27: Revenue vs. Expenditures Total Revenues - $17,785,000

Enterprise Funds Revenues

Total Expenditures - $26,055,904

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Figure 26:

Proposed Budget Trust & Agency Funds FY 2026/27: Revenue vs. Expenditures Total Revenues - $10,053,870

Trust & Agency Funds Revenues

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City Funds and Affiliated Departments Fiscal Year 2026/27

GENERAL FUND - 001

Administration: City Commission – 511 City Manager – 512 Finance – 513 City Attorney – 514 Human Resources – 516 Development Services – 515 Police - 521 Fire – 522 Public Works (Fleet/Facilities) – 541 | 517 Library – 571 Parks & Recreation – 572 Non-Departmental – 581

SALES TAX CAPITAL PROJECTS FUND – 010 – Capital Projects

Capital Projects/Equipment – Various Departments – 512|513|515|521|522|541|517|571|572

LIBRARY CONTRIBUTION FUND – 006 – Special Revenue

Library - 571

LAW ENFORCEMENT EDUCATION FUND – 011 – Special Revenue

Police – 521

POLICE FORFEITURE FUND – 012 – Special Revenue

Police – 521

STREET IMPROVEMENT FUND – 013 – Special Revenue

Public Works (Transportation) – 541

GRANTS FUND – 018 - Special Revenue

Non-Departmental – 581

COMMUNITY REDEVELOPMENT TRUST FUND – 014 – Special Revenue

City Manager – 512

Capital Projects – Various Departments – 512 | 517 | 552 | 541

BUILDING SERVICES FUND – 020 – Special Revenue

Development Services – 515

STORMWATER UTILITY REVENUE FUND – 049 – Special Revenue

Public Works (Stormwater) – 538

Capital Projects/Equipment – Stormwater 538

WATER & SEWER REVENUE FUND – 040 – Enterprise

Public Utilities – 536 Water – 533 Wastewater – 535

Non-Departmental – 536

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City Funds and Affiliated Departments (Continued)

RECLAIMED WATER PROJECT FUND - 041 - Enterprise

Capital Projects – Reclaimed Water - 533|535

WATER & SEWER RENEWAL & REPLACEMENT FUND – 042 – Enterprise Capital Projects/Equipment – Public Utilities, Water, Sewer – 536 | 533 | 535 GRANT FUND – UTILITIES – 048 – Enterprise

Capital Projects/Equipment – Public Utilities, Water, Sewer – 536 | 533 | 535

FIRE PREVENTION CAPACITY EXPANSION TRUST FUND – 059 – Trust & Agency Capital Projects/Equipment – Fire – 522

GREENWOOD CEMETERY TRUST FUND – 060 – Trust & Agency

Public Works – 517

POLICE PENSION FUND – 061 – Trust & Agency

Police & Finance – 513|521

FIRE PENSION FUND – 062 – Trust & Agency

Fire & Finance – 513 | 522

PARKS & RECREATION CAPACITY EXPANSION TRUST FUND – 063 – Trust & Agency Capital Projects/Equipment – Parks & Recreation – 572

LAW ENFORCEMENT CAPACITY EXPANSION TRUST FUND – 064 – Trust & Agency

Capital Projects/Equipment – Police – 521 WATER IMPACT TRUST FUND – 065 – Trust & Agency Capital Projects/Equipment – Water – 533 SEWER IMPACT TRUST FUND – 066 – Trust & Agency Capital Projects/Equipment – Wastewater – 535 ECONOMIC DEVELOPMENT TRUST FUND – 068 – Trust & Agency City Manager – 512 | 552 SECURITY EXPANSION TRUST FUND – 069 – Trust & Agency

LIBRARY CAPACITY EXPANSION TRUST FUND – 069 – Trust & Agency Library – 572

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Organizational Chart

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City Department - Fund Relationship

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Department Units Descriptions, Goals, and Objectives

Administration:

City Commission - A City Commission is a form of government in which individual officials are elected to represent the citizens of the community. The City Commission is responsible for providing legislative direction for the City to operate and govern. The City Commission consists of five Commission seats and Commissioners are elected to four-year terms with elections held in even-numbered years. The elected officials are part of the City's Strategic Plan Goal #3, to provide quality, cost-effective public services.

City Manager Office - The City Manager is the Chief Executive Officer of the City and provides centralized direction and leadership for the effective administration and operations of all City services as directed by the City Commission. The City Manager annually prepares and submits a balanced budget to the City Commission that is in adherence with the policy goals and objectives established by the City Commission. Events & Tourism is a part of the City Manager's office and provides cultural and entertainment venues which help increase the City's regional profile. In support of the City Strategic Plan Goal #3, to provide quality, cost-effective public services, the City Manager's Office also responds to public record requests, performs public relations duties with the public and media, and prepares City Commission agendas and minutes.

City Clerk Office – The City Clerk provides quality services to the public. These services include maintaining and ensuring control of all official City documents and the preservation of historical records, attesting the mayor's signature and assuring compliance with Florida's Public Records and Sunshine Laws. As a qualifying officer of City elections, the City Clerk works closely with candidates for City Commission. Under the direction of the City Manager, the City Clerk advertises, notices, and records all meetings of the City Commission and serves as record's custodian and election coordinator.

Human Resources Department – Human Resources recruits, interviews, tests, screens, and hires all City employees. They also ensure compliance with all Federal and State Laws and administration of the City's personnel rules and regulations. Human Resources also handles labor relations matters, worker's compensation issues, and records management functions. They also regularly conduct pay and job classification studies to ensure internal and external equity. Additionally, the Department manages the City's orientation and employee recognition programs and develops and implements employee training programs relating to customer service, supervisor training, and safety. In support of the City Strategic Plan Goal #3, to provide quality, cost-effective public services, the Human Resources Department monitors employee compensation and benefits packages and compares them with the local public and private sector labor markets, ensuring the recruiting and retaining of quality employees.

Finance Department – Finance develops and implements financial and accounting policies and procedures. The Department also provides and maintains a sound accounting system for protecting the City's assets by recording and reporting financial transactions in accordance with generally accepted accounting principles, Government Accounting Standards Board Pronouncements and other legally mandated standards. The Finance Department prepares the City's Annual Financial Report which is audited by a Certified Public Accounting firm. The Finance Department assists the City Manager in the preparation, implementation and monitoring of the City's annual budget and five-year Capital Improvement Plan. The Department's services are related to the City Strategic Plan Goal #3, to provide quality, cost-effective public services: annual financial report, annual budgeting, millage rate information, investments, accounts payable, accounts receivable (excluding utilities), payroll, grant writing, debt service compliance, compliance with State & Federal laws, monitoring and recording all fiscal activities. The City's Information Technology Department is included in the Finance Department. This Department oversees all the City's hardware and software, IT related programs and services, cybersecurity, HelpDesk and many other IT related functions. The services provided by this Department are related to the City Strategic Plan Goal #3, to provide quality, cost-effective public services.

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Department Units Descriptions, Goals and Objectives (Continuation)

Economic Development Department – This Department creates strategies and programs that aim to diversify the City's tax base, to promote private/public partnerships, and support the future growth of the City. The Economic Development Department cultivates enterprise and opportunity in the City. This Department includes the Community Redevelopment Agency (CRA). The activities and programs offered within the CRA are administered by the CRA Board. The Board is a seven-member board created by the City. The Board is comprised of the five City Commissioners and two other individuals appointed by the City. The CRA is responsible for developing and implementing the CRA Plan that addresses the unique needs of the targeted area. The Plan includes the overall goals for redevelopment in the area and identifies the types of projects planned within the CRA.

Development Services Department – This Department provides centralized development related services for the City. The Department is involved in a variety of land use-oriented special projects that are of benefit to the community. These include economic development, building services, new construction, City improvements, annexations, housing regulations, historic preservation and many other services. These services are related to the City Strategic Plan Goal #2, to expand the local economy.

Police Department – The Police Department is responsible for the enforcement of Federal and State laws as well as City Ordinances. The Department also carries out criminal, fraud, narcotics, and crime scene investigations. The Department also addresses areas of community concern. The Department provides certified school crossing guards for the safety of children enroute to school. The Department maintains all reporting requirements using local and State agency databases and ensures transfer of reports to the State Attorney's Office and the Courts. The Department's mission includes the pursuit of excellence in providing professional, courteous, fair and equitable law enforcement services, to ensure crime prevention, and to protect the rights of citizens and visitors of the City. The Department's goal is to increase visibility, create positive interaction, and improve communication within the Community. This goal provides support to the City's Strategic Plan Goal #3 which is to provide quality, cost effective public services. This Department also includes the Code Enforcement division.

Fire Department – The Fire Department exists to protect the lives and property of residents and visitors within the City. The Department provides 24-hour availability in response to calls for service for fire suppression relating to structures, vehicles, and wild land (brush) fires. In addition, the Department provides 24-hour response to all emergency and non-emergency medical calls for service within the City, including all traffic crashes with injuries. The Fire Department also reviews building site and fire suppression plans in accordance with State Law and City Ordinance and conducts annual fire inspections of businesses within the City. The Fire Department is responsible for Emergency Services and works closely with the Florida State Emergency Management Department (FDEM). The Fire Department provides expertise, programs and services to help City departments prepare for, respond to, recover from, and mitigate against natural disasters and other emergencies affecting the City. The services of this Department support the City's Strategic Plan Goal #1 to be a beautiful, livable City, and in support of Goal #3, to provide quality, cost-effective public services. The Fire Department will continue to benefit the residents of Eustis by providing quality service for personal safety and property protection while at the same time saving money on property insurance costs.

Public Works Department – Public Works is responsible for the maintenance of the City's infrastructure and assets, maintaining safety and quality of life for residents and visitors. On the General Fund side, the Department handles the maintenance of City facilities, custodial vehicles, upkeep of parks and open spaces, and administration of the cemetery. On the Streets and Transportation side, the Department manages public land, easements, street lighting and control, street maintenance, construction, tree management and landscaping. On the Stormwater side, the Department handles maintenance of all City storm and drainage infrastructure including inlets, swales, ponds and pipes.

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Department Units Descriptions, Goals and Objectives (Continuation)

Public Works Department (Continued) – Regarding City utilities, the Department handles administration, drafting, engineering, and project management in support of Water & Sewer enterprises. These services are in support of the City's Strategic Plan Goal #1, to be a beautiful, livable City with a vibrant lakefront identity, and in support of Goal #3, to provide quality, cost-effective public services. The Public Works Department will continue to strive to maintain high quality with regards to the continuing repair, implementation, and maintenance of infrastructure and assets within the City. Environmental Control also falls within the Public Works Department.

Parks & Recreation Department – This Department offers a wide variety of organized recreational programs and activities for people of all ages. The Department has several sites and facilities throughout the City for both passive and active recreational activities. The Department offers programs, team sports leagues, and other classes for health, wellness, and quality of life for City residents. The Department oversees eleven City parks and oversees the aquatic center which offers swim teams use of the pool, swim lessons, fitness programs, and lifeguard lessons. The Department also runs the rental program for City facilities for private use. The services of this Department support the City's Strategic Plan Goal #1, to be a beautiful, livable City with a vibrant lake-front identity; and Goal #3 to provide quality, cost-effective public services. The Department aims to provide diversity in recreational opportunities that are inclusive of all age groups, cultural backgrounds, and economic status, to continue development of recreational facilities by developing a high quality, diversified recreation system that provides for all ages and interest groups, to enhance neighborhood resources and facilities equitably across the City, and to make the City a better place to live, work, and play by strengthening community image and sense of home and promote positive experiences through parks and recreation.

Eustis Memorial Library – The library provides the community with a high-quality public library. The library provides access to information resources, facilities and staff and services that respond to the pursuit of knowledge, education, lifelong learning, cultural enrichment and recreational reading and listening. The library provides services to the City as directed by the City Commission. The library is a department within the City overseen by the City Manager and has a Board of Trustees. The Board of Trustees are appointed by the City Commission to advise on matters of policy/procedure. Library services support City Strategic Plan Goal #3.

The objectives of the library include providing access to information resources and book availability, focusing on the contribution to the education of the community with free quality programs and instruction; encouraging an environment of innovation and positivity allowing patrons to creatively launch ideas; improving user access to library print and computer-based material by maintaining and upgrading computers, software, and digital collections; promoting community ownership of the library as a personal resource by employing quality individuals with excellent customer service skills and continuing to improve building features to provide a welcoming environment to residents of the community.

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GENERAL FUND

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DESCRIPTION	Actual FY 23-24	Actual FY 24-25	Adopted FY 25-26	Projected FY 25-26	Proposed FY 26-27	% Change Proposed/ Projected
Fund Type	General Fund					Profile
General Fund \| Governmental	Summary					Major Fund
BEGINNING FUND BALANCE	18,012,499	20,183,255	19,172,047	20,681,899	17,769,915	-14.08%
TOTAL REVENUE	24,820,487	26,450,352	28,187,526	28,187,526	30,196,882	7.13%
TOTAL REVENUE & BALANCES	42,832,986	46,633,607	47,359,573	48,869,425	47,966,796	-1.85%
TOTAL EXPENDITURES	22,649,731	25,951,709	29,500,107	31,099,510	31,418,905	1.03%
NET REVENUE (LOSS -/GAIN+)	2,170,756	498,643	-1,312,580	-2,911,984	-1,222,024	-58.03%
OPERATING RESERVES	4,677,160	5,584,865	6,399,051	7,273,999	7,668,372	5.42%
AVAILABLE BALANCES	15,506,095	15,097,033	11,460,415	10,495,916	8,879,519	-15.40%
TOTAL ENDING FUND BALANCE	20,183,255	20,681,899	17,859,467	17,769,915	16,547,891	-6.88%

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Fund Type General Fund Proنىte

General Fund

General Fund | Governmental Revenue Major Fund % Change Proposed/ Projected

Account DESCRIPTION Actual FY 23-24 Actual FY 24-25 Adopted FY 25-26 Projected FY 25-26 Proposed FY 26-27

311 PROPERTY TAXES

311-01-00 GENERAL PROPERTY TAXES 10,680,930 11,938,921 12,896,877 12,896,877 13,736,211 6.81%

311-02-00 DELINQUENT TAXES 297,118 375,300 275,000 275,000 300,000 9.09%

Subtotal 10,978,047 12,314,220 13,171,877 13,171,877 14,036,211 6.56%

313 FRANCHISE FEES

313-10-00 DUKE ENERGY 1,692,189 1,877,730 1,800,000 1,800,000 1,900,000 5.56%

313-11-00 SUMTER ELECTRIC 40,540 69,763 42,000 42,000 60,000 42.86%

313-40-00 TECO PEOPLES GAS 60,318 81,453 65,000 65,000 75,000 15.38%

314-11-00 SUMTER ELECTRIC 50,130 44,916 55,000 55,000 50,000 -9.09%

313-70-01 WASTE MANAGEMENT COMM. 171,308 197,318 185,200 185,200 200,000 7.99%

Subtotal 2,076,004 2,347,121 2,207,200 2,207,200 2,365,000 7.15%

314-315 UTILITY TAXES

314-10-00 DUKE ENERGY 2,135,679 2,452,774 2,200,000 2,200,000 2,500,000 13.64%

321-20-00 PENALITY 202 14 1,000 1,000 500 -50.00%

314-40-00 TECO PEOPLES GAS 60,655 57,240 60,000 60,000 59,000 -1.67%

314-44-00 OTHER UTILITY TAXES 28,919 18,950 43,000 43,000 43,000 0.00%

315-10-00 TELECOM. SHARED 630,586 650,947 656,000 656,000 660,000 0.61%

Subtotal 3,342,270 3,661,974 3,454,000 3,454,000 3,751,000 8.60%

316-329 LICENSES & PERMITS

321-10-00 LICENSE CHARGES 80,722 28,734 50,000 50,000 35,000 -30.00%

331-20-02 BYRNE JAGD-R7078 GAS MASK 7,150 - - - - 0.00%

322-00-00 BUILDING & RELATED PERMITS 2,932 - 3,000 3,000 - -100.00%

322-10-00 BUILDING - 1,292 - - - 0.00%

329-60-00 FIRE REVENUE FEE 1,840 12,688 2,000 2,000 25,000 1150.00%

Subtotal 86,766 43,447 57,500 57,500 62,000 7.83%

331-339 INTERGOVERNMENTAL

331-20-01 BYRNE JAGD-75025 GAS MASK 4,060 - 6,000 6,000 - -100.00%

341-347 CHARGES FOR SERVICES

341-90-04 LIEN SEARCH 30,118 28,688 30,000 30,000 30,000 0.00%

334-20-06 AR-15 REBUILD 8c090 3,947 - - - - 0.00%

334-20-30 PEDISTRIAN & BICYCLE SAFE 1,603 4,111 - - - 0.00%

334-40-00 FEMA HURR IRMA FY16 & 17 36,257 - - - - 0.00%

334-50-00 STATE GRANT-HURRICANE IAN 65,891 - - - - 0.00%

334-60-01 FEMA HURRICANE HELENE - 17,710 - - - 0.00%

335-10-12 STATE REVENUE SHARE 1,009,548 1,027,752 1,255,984 1,255,984 1,244,018 -0.95%

335-10-14 MOBILE HOME LICENSE 11,840 13,157 12,000 12,000 12,000 0.00%

335-10-15 ALCOHOL BEVERAGE LICENSE 18,739 22,886 20,000 20,000 25,000 25.00%

335-10-18 0.5 CENT SALES TAX 1,719,870 1,699,886 1,645,514 1,645,514 1,587,136 -3.58%

335-20-10 FIREFIGHTER SUPP. COM. 9,235 5,895 9,500 9,500 9,500 0.00%

337-50-00 INCUBATOR - - - - 75,000 100.00%

338-70-00 COUNTY LIBRARY FUNDING 121,695 120,834 122,000 122,000 122,000 0.00%

338-70-01 COUNTY LIBRARY INTERNET 8,100 8,100 13,700 13,700 15,000 9.49%

339-21-00 HOUSING AUTHORITY - (20,006) - - 20,000 100.00%

Subtotal 3,023,367 2,900,316 3,084,698 3,084,698 3,109,654 0.81%

341-90-11 DEVELOPMENT SERVICES PLAN 36,611 54,382 45,000 45,000 40,000 -11.11%

341-90-43 GARBAGE BILLING 53,753 53,413 55,000 55,000 55,000 0.00%

342-10-00 SERVICE CHARGES 4,115 3,349 4,500 4,500 4,500 0.00%

342-10-01 FALSE ALARMS 5,265 - - - - 0.00%

342-10-03 RESOURCE OFFICERS 301,143 311,614 569,784 569,784 659,888 15.81%

342-20-21 LAKE COUNTY EMS 150,535 168,033 175,000 175,000 175,000 0.00%

342-20-22 HYDRANT MAIN 5,167 - - - - 0.00%

342-20-40 FIRE INSPECTION 41,134 42,123 50,000 50,000 50,000 0.00%

343-80-10 CEMETERY OPEN AND CLOSE 14,350 22,230 16,000 16,000 16,000 0.00%

343-80-20 PERPETUAL CARE - 300 - - 2,500 100.00%

344-00-00 UMATILLA STREET SERVICE 500 1,500 - - - 0.00%

347-10-01 LIBRARY USER FEES 150 7,510 200 200 200 0.00%

347-10-02 PASSPORT FEES 6,610 3,898 10,000 10,000 6,000 -40.00%

347-10-21 LIBRARY BOOK SALES 3,431 2,772 4,000 4,000 4,000 0.00%

313-70-00 WASTE MANAGEMENT 111,650 120,858 115,000 115,000 130,000 13.04%

314-30-00 CITY WATER 436,302 437,147 440,000 440,000 439,000 -0.23%

321-30-00 BTR/APPLICATION FEES 1,070 720 1,500 1,500 1,500 0.00%

331-20-06 OPERATION SLOW DOWN 5,431 (10) - - - 0.00%

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Fund Type

General Fund

General Fund | Governmental Revenue Major Fund % Change Proposed/ Projected

Account DESCRIPTION Actual FY 23-24 Actual FY 24-25 Adopted FY 25-26 Projected FY 25-26 Proposed FY 26-27

347-20-03 ONLINE PROGRAMS - - - - - 0.00%

347-50-03 LAKEVIEW ROOM 4,227 1,870 3,000 3,000 3,000 0.00%

347-50-04 SENIOR SERVICES 3,430 (115) - - - 0.00%

347-50-05 COMMUNITY SERVICES 86,358 74,608 80,000 80,000 80,000 0.00%

347-50-07 GARDEN ROOM 7,347 8,220 6,000 6,000 7,500 25.00%

347-50-08 FERRAN PARK 1,973 820 2,000 2,000 1,000 -50.00%

347-50-09 WOMAN'S CLUB 34,689 22,751 30,000 30,000 32,000 6.67%

347-50-10 FIELD RENTALS 1,382 3,027 1,500 1,500 1,500 0.00%

Subtotal 961,568 975,587 1,241,984 1,241,984 1,339,088 1,339,088 7.82%

351-359 FINES & FORFEITURES

351-10-01 SCHOOL SPEED ZONE FINES 24,675 12,328 - - 360,000 100.00%

352-10-00 LIBRARY LATE BOOK FINES 7,606 - 7,000 7,000 7,000 0.00%

354-10-00 LOCAL ORDINANCE 377,935 207,555 275,000 275,000 200,000 -27.27%

359-10-00 FORFEITURES 2,225 5,525 3,000 3,000 6,000 100.00%

359-11-00 POLICE FORFEITURES 3,588 10,394 - - - 0.00%

Subtotal 416,099 235,802 285,000 285,000 285,000 573,000 101.05%

361-369

388 & 399 MISCELLANEOUS

361-10-00 INTEREST 946,804 875,802 950,000 950,000 900,000 -5.26%

361-30-00 NET INC (DEC) (2,862) (4,885) - - - 0.00%

362-00-01 LEASE INCOME 25,859 9,448 - - - 0.00%

362-05-00 MARIES PIZZARIA - - - - 18,000 100.00%

362-10-00 AT&T CINGULAR LEASE 51,698 54,283 52,500 52,500 52,500 0.00%

362-20-00 VERIZON LEASE 44,595 46,379 47,000 47,000 47,000 0.00%

362-30-00 WIN1 MINISTRIES LEASE 32,900 39,517 48,000 48,000 48,000 0.00%

362-40-00 LAKE COMMUNITY ACTION AGENCY - - - - 30,000 100.00%

362-50-00 LAKE EUSTIS CHAMBER - - - - 7,000 100.00%

362-70-00 LEASE CHARGE POINT - 4,222 - - 500 100.00%

364-10-00 CEMETERY LOT 32,200 45,280 40,000 40,000 40,000 0.00%

364-30-00 SALE OF FIXED ASSETS 3,000 29,023 5,000 5,000 5,000 0.00%

366-10-00 DONATIONS 500 - 500 500 - -100.00%

366-20-00 COUNTY AID - - - - 127,500 100.00%

369-20-00 INSURANCE CLAIMS - - 5,000 5,000 5,000 0.00%

369-30-00 OTHER MISCELLANEOUS 196,467 172,809 100,000 100,000 75,000 -25.00%

369-30-02 STREET PARTY 81,218 162,953 100,000 100,000 120,000 20.00%

369-30-03 AMAZING RACE 5,835 12,095 20,000 20,000 35,000 75.00%

369-30-05 AMERICA IN BLOOM - 15,000 - - - 0.00%

369-30-20 REIMB. BUILDING SERVICES 94,166 - 100,000 100,000 100,000 0.00%

369-40-00 EV CHARGE STATION FEES 392 - - - - 0.00%

369-41-00 PURCHASING CARDS 17,687 18,253 20,000 20,000 25,000 25.00%

369-45-00 TRYON CLEAR VIEW GROUP - - - - - 0.00%

369-90-00 CANCEL PRIOR YEAR EXPEND. 6,670 93 2,500 2,500 1,000 -60.00%

381 FUND TRANSFERS

381-14-00 TRANSFER FROM CRA - - 275,814 275,814 334,729 21.36%

381-20-00 TRANSFER FROM BLDG. FUND - 115,056 174,753 174,753 115,000 -34.19%

381-40-00 TRANSFER FROM W&S 2,300,000 2,300,000 2,600,000 2,600,000 2,730,000 5.00%

381-49-00 TRANSFER FROM STORMWATER - - 74,000 74,000 81,500 10.14%

381-59-00 TRANSFER FROM FIRE IMPACT 1,048 800 - - - 0.00%

381-60-00 TRANSFER FROM GREENW. CEMET. 4,950 544 11,000 11,000 11,000 0.00%

381-61-00 TRANSFER FROM POLICE FUND - - 1,100 1,100 1,100 0.00%

381-62-00 TRANSFER FROM FIRE FUND - - 1,100 1,100 1,100 0.00%

381-63-00 TRANSFER FROM P&R 2,487 2,500 - - - 0.00%

381-64-00 TRANSFER FROM LAW ENFORCM. 985 465 - - - 0.00%

381-65-00 TRANSFER FROM WATER IMPACT 6,449 3,000 - - - 0.00%

351-10-00 POLICE FINES 70 - - - - 0.00%

347-20-01 ANNUAL SPORTS ACTIVITIES 163,594 160,700 150,000 150,000 165,000 10.00%

347-20-02 SWIMMING POOL RECEIPTS 5,686 3,895 10,000 10,000 6,000 -40.00%

399-99-99 POLICE SECURITY DETAIL 66,097 60,246 57,000 57,000 50,000 -12.28%

Subtotal 1,603,225 1,540,518 1,547,500 1,547,500 1,547,500 1,686,500 8.98%

381-66-00 TRANSFER FROM SEWER IMPACT 16,006 8,000 - - - 0.00%

381-69-00 TRANSFER FROM LIBRARY IMPACT 1,216 1,000 - - - 0.00%

Subtotal 2,333,141 2,431,365 3,137,767 3,137,767 3,274,429 4.36%

TOTAL REVENUE 24,820,487 26,450,352 28,187,526 28,187,526 30,196,882 7.13%

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Department	DESCRIPTION	Actual FY 23-24	Actual FY 24-25	Adopted FY 25-26	Projected FY 25-26	Proposed FY 26-27	% Change Proposed/ Projected
Fund Type		General Fund					Profile
General Fund	Governmental	Expenditures					Major Fund
	GENERAL GOVERNMENT
511	CITY COMMISSION	76,535	115,668	185,067	186,379	299,301	60.59%
512	CITY MANAGER	2,174,345	2,262,269	2,658,784	2,788,544	2,529,275	-9.30%
513	FINANCE	1,395,656	1,844,082	2,152,751	2,160,555	2,179,615	0.88%
514	LEGAL	277,269	335,134	292,000	292,000	292,000	0.00%
515	DEVELOPMENT SERVICES	559,661	512,208	562,862	652,862	710,867	8.88%
516	HUMAN RESOURCES	421,620	403,025	544,151	544,151	571,688	5.06%
	TOTAL GENERAL GOVERNMENT	4,905,086	5,472,385	6,395,616	6,624,492	6,582,745	-0.63%
	PUBLIC SAFETY
521	POLICE	7,274,397	7,881,283	9,008,265	9,032,145	9,567,285	5.92%
522	FIRE	3,985,518	4,418,842	4,979,688	5,031,188	5,505,457	9.43%
	TOTAL PUBLIC SAFETY	11,259,915	12,300,126	13,987,953	14,063,333	15,072,742	7.18%
	PHYSICAL ENVIRONMENT
517/541	PUBLIC WORKS	1,522,444	1,844,782	2,111,391	2,186,891	1,994,214	-8.81%
	TOTAL PHYSICAL WORKS	1,522,444	1,844,782	2,111,391	2,186,891	1,994,214	-8.81%
	CULTURE & RECREATION
571	LIBRARY	935,410	1,067,408	1,176,358	1,176,358	1,313,069	11.62%
572	PARKS & RECREATION	1,164,187	2,091,422	1,930,873	2,048,440	2,264,454	10.55%
	TOTAL CULTURE & RECREATION	2,099,597	3,158,831	3,107,231	3,224,799	3,577,523	10.94%
	NON-DEPARTMENTAL
8100-581	FUND TRANSFERS	1,685,939	1,748,771	1,823,755	1,823,755	2,007,682	10.09%
8400-581	CONTINGENCIES	172,953	69,480	362,000	1,027,747	280,000	-72.76%
8500-581	INSURANCE	905,135	981,398	932,161	942,161	1,008,000	6.99%
8600-581	PROJECTS	(78,453)	87,124	750,000	1,168,073	896,000	-23.29%
8800-581	DEBT SERVICE	148,541	238,544	-	-	-	0.00%
8900-581	ORGANIZATIONAL GRANTS	28,574	50,268	30,000	38,260	-	-100.00%
	TOTAL NON-DEPARTMENTAL	2,862,689	3,175,586	3,897,916	4,999,996	4,191,682	-16.17%
	TOTAL EXPENDITURES	22,649,731	25,951,709	29,500,107	31,099,510	31,418,905	1.03%

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DEPARTMENT DESCRIPTION

A City Commission is a form of municipal government in which individual officials are elected to represent the citizens of the community. The governing board is called a commission and is responsible for providing legislative direction for the city to operate and govern. An odd number of commissioners are elected to prevent a stalemate in the voting process.

The City of Eustis has a council-manager form of government. The Commission consists of five Commission seats and commissioners are elected to four-year terms with elections held in even-numbered years. The elections are nonpartisan in nature. Elections for seats 3, 4, and 5 are held during presidential election years. Commission terms begin in January following the election year. The Commission forms and directs the policies of the City government to achieve goals in the interests of the residents of the City of Eustis.

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Function	Department					Summary
General Government	City Commission					Legislative
	511			Programs	Capital Positions
Program	Title	Budget by Program	FTE Positions		PTE Positions
1100	Legislative Department Total	$ 299,301	0		5
		$ 299,301
Summary by Category	Actual FY 23-24	Actual FY 24-25	Adopted FY 25-26	Projected FY 25-26	Proposed FY 26-27	% Change Proposed/ Projected
Personnel Services	44,815	72,746	81,067	81,067	92,701	14.35%
Operating Expenses	31,720	36,023	51,500	55,712	52,800	-5.23%
Subtotal	76,535	108,768	132,567	136,779	145,501	6.38%
Capital Outlay	-	-	30,000	30,000	-	0.00%
Non-Operating Expenditure	-	6,900	22,500	19,600	153,800	684.69%
Department Total	76,535	115,668	185,067	186,379	299,301	60.59%
Authorized Personnel PTE	Actual FY 23-24	Actual FY 24-25	Adopted FY 25-26	Projected FY 25-26	Proposed FY 26-27	Included Vacancy FY 26-27
Mayor/Commissioner	1	1	1	1	1	-
Vice Mayor	1	1	1	1	1	-
City Commissioner	3	3	3	3	3	-
Total	5	5	5	5	5	-

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Function Department Program

General Government City Commission Legislative

511 1100

Account DESCRIPTION Actual FY 23-24 Actual FY 24-25 Adopted FY 25-26 Projected FY 25-26 Proposed FY 26-27

PERSONNEL SERVICES

511-10-12 Executive Salaries 41,738 46,357 48,331 48,331 57,847

511-10-16 Christmas Bonus - - - - 500

511-10-21 FICA Taxes 3,078 3,451 3,697 3,697 4,425

511-10-23 Life & Health Insurance - 22,938 29,039 29,039 29,928

Subtotal 44,815 72,746 81,067 81,067 92,701

OPERATING

511-30-40 Travel & Per Diem 22,880 27,849 38,800 38,800 37,300

511-30-42 Transp/Postage 2 1 - - -

511-30-47 Printing & Binding 236 - 600 600 300

511-30-48 Promotional Activities 6,897 3,296 3,650 7,862 5,000

511-30-49 Other Current Charges 155 365 850 850 850

511-30-51 Office Supplies 139 120 150 150 150

511-30-52 Operating Supplies - 3,015 1,500 1,500 1,500

511-30-54 Books, Pub, Subscriptions 1,412 1,376 5,950 5,950 7,700

Subtotal 31,720 36,023 51,500 55,712 52,800

CAPITAL OUTLAY

512-60-64 Machinery & Equipment - - 30,000 30,000 -

Subtotal - - 30,000 30,000 -

Non-Operating Expenditures

511-82-10 Other Grants & Aid/Private Org. - 6,900 22,500 19,600 153,800

Subtotal - 6,900 22,500 19,600 153,800

PROGRAM TOTAL 76,535 115,668 185,067 186,379 299,301

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CITY MANAGER

DEPARTMENT DESCRIPTION

The City Manager is the Chief Executive Officer of the City and provides centralized direction and leadership for the effective administration and operations of all municipal services as directed by the City Commission. The City Manager prepares and submits to the Commission a balanced plan of municipal services in adherence to the policy goals and objectives established by the Commission. The City Manager oversees all City utilities and enforces all laws, ordinances, and regulations relative to the promotion of public health and welfare of the community. Under the direction of the City Manager, the City Clerk advertises, notices, and records all meetings of the Commission and serves as records custodian and election coordinator. The Economic Development Office cultivates enterprise and opportunity in the City, and the Events & Tourism Office provides cultural and entertainment venues which increase the City's regional profile.

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Function Department Summary

Program Title Budget by Program FTE Positions PTE Positions

1200 Administration $ 655,099 3

1200 Administration $ 655,099 3 0

1210 City Clerk 298,591 2

1210 City Clerk 298,591 2 0

1220 Economic Development 326,390 2

1240 Events/Communications 1,249,194 5

1220 Economic Development 326,390 2 0

1250 Historical Museum 0 0

1240 Events/Communications 1,249,194 5 2

1250 Historical Museum $ 0 0 0

Department Total $ 2,529,275 12 2

Department Total $ 2,529,275 12

Personnel Services 1,178,270 1,341,391 1,527,209 1,490,709 1,362,001 -8.63%

Operating Expenses 794,243 888,630 1,127,575 1,290,835 1,137,274 -11.90%

Subtotal 1,972,513 2,230,021 2,654,784 2,781,544 2,499,275 -10.15%

Capital Outlay 201,832 25,248 - - - 0.00%

Non-Operating Expenditure - 7,000 4,000 7,000 30,000 100.00%

Department Total 2,174,345 2,262,269 2,658,784 2,788,544 2,529,275 -9.30%

General Government City Manager Administration

512 Programs | Capital | Positions

Budget by FTE PTE

Summary by Category Actual FY 23-24 Actual FY 24-25 Adopted FY 25-26 Projected FY 25-26 Proposed FY 26-27 % Change Proposed/ Projected

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Function	Department				Summary
General Government	City Manager				Administration
	512			Programs	Capital	Positions
Authorized Personnel FTE	Actual	Actual	Adopted	Projected	Proposed	Included
	FY 23-24	FY 24-25	FY 25-26	FY 25-26	FY 26-27	Vacancy
City Manager	1	1	1	1	1	-
Deputy City Manager	-	-	1	1	1	-
Executive Administrative Assistant	1	1	1	1	1	-
City Clerk	1	1	1	1	1	-
Deputy City Clerk	-	-	-	1	1	-
Public Relations Specialist	1	-	1	1	1	-
Economic Development Director	1	1	1	1	1	-
Grant Writer	1	1	1	-	-	-
Events & Communications Director	1	1	1	1	1	-
Events Vendor& Commun. Relations Coord.	-	-	-	1	-	-
Events Assistant	2	1	2	1	1	1
Events Assistant II	-	2	1	1	1	-
Communication Specialist	-	1	1	1	1	-
Communication Manager	-	1	-	-	-	-
CRA Coordinator	-	-	-	1	1	1
Total	9	11	12	13	12	2
Authorized Personnel PTE	Actual	Actual	Adopted	Projected	Proposed	Included
	FY 23-24	FY 24-25	FY 25-26	FY 25-26	FY 26-27	Vacancy
Deputy City Clerk	1	1	1	1	-	-
Events Assistant	1	1	2	1	1	-
Georgefest Staff	-	-	-	-	1	-
Total	2	2	3	2	2	-

Events Assistant 2 1 2 1 1

CRA Coordinator - - - 1 1

Total 9 11 12 13 12

Included

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Function Department Program

General Government City Manager Administration

PERSONNEL SERVICES

512-10-12 Regular Salaries & Wages 245,400 387,953 396,234 367,234 449,271

512-10-16 Christmas Bonus 200 300 300 300 300

512-10-21 FICA Taxes 17,445 28,150 30,373 30,373 34,430

512-10-23 Life & Health Insurance 25,396 41,288 43,559 43,559 44,892

512-10-24 General Employee Retirement 15,089 23,096 23,804 23,804 26,986

Subtotal 303,531 480,787 494,769 465,769 556,379

512-30-34 Other Contractual Services 1,726 7,235 2,000 46,700 -

512-30-40 Travel & Per Diem 13,609 13,133 23,340 23,340 23,340

512-30-41 Communication Services 1,074 1,351 2,000 2,000 1,000

512-30-42 Transportation & Postage 1 4 100 100 -

512-30-46 Repair & Maintenance 1,547 2,156 2,500 3,100 1,500

512-30-47 Printing & Binding 103 - 100 100 100

512-30-48 Promotional Activities 2,650 1,539 3,100 3,100 1,800

512-30-51 Office Supplies 2,344 2,025 3,200 3,200 -

512-30-52 Operating Supplies 1,122 6,460 1,000 3,400 5,000

512-30-54 Books, Pub, Subscriptions 1,216 2,270 3,480 3,480 3,480

512 1200

Account DESCRIPTION Actual FY 23-24 Actual FY 24-25 Adopted FY 25-26 Projected FY 25-26 Proposed FY 26-27

512-10-14 Overtime - - 500 500 500

OPERATING

512-30-31 Professional Service 68,187 50,000 60,000 129,320 60,000

512-30-56 Vehicle Repair & Maintenance - - - - 2,500

Subtotal 93,580 86,173 100,820 217,840 98,720

162,553 - - - -

Subtotal 162,553 - - - -

PROGRAM TOTAL 559,663 566,960 595,589 683,609 655,099

CAPITAL OUTLAY

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Function Department Program

General Government City Manager City Clerk

512 1210

PERSONNEL SERVICES

512-10-12 Regular Salaries & Wages 88,909 99,120 163,948 146,718 172,519

512-10-13 Other Salary & Wages 36,349 35,804 6,000 16,000 -

512-10-14 Overtime 171 - 500 500 500

512-10-16 Christmas Bonus 200 200 300 300 200

512-10-21 FICA Taxes 9,584 10,143 1,306 13,006 13,259

512-10-23 Life & Health Insurance 12,190 13,763 29,039 25,130 29,928

512-10-24 General Employee Retirement 5,425 5,947 9,867 9,307 10,381

512-30-34 Other Contractual Services 19,383 47,431 57,155 57,155 61,417

512-30-40 Travel & Per Diem 2,049 3,100 - 3,200 2,807

512-30-42 Transportation & Postage 67 115 200 200 200

512-30-46 Repair & Maintenance - 208 400 400 400

512-30-47 Printing & Binding - - 100 100 -

512-30-49 Other Current Charges 20,274 17,923 21,000 21,000 4,500

512-30-51 Office Supplies 168 15 800 800 1,010

512-30-52 Operating Supplies 470 650 - - -

512-30-54 Books, Pub, Subscriptions 285 461 600 600 620

Account DESCRIPTION Actual FY 23-24 Actual FY 24-25 Adopted FY 25-26 Projected FY 25-26 Proposed FY 26-27

Subtotal 152,828 164,977 210,961 210,961 226,787

OPERATING

512-30-55 Employee Study Expense 1,500 - 5,750 2,550 850

Subtotal 44,196 69,902 86,005 86,005 71,804

PROGRAM TOTAL 197,024 234,879 296,966 296,966 298,591

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Function Department Program

General Government City Manager Economic Development

512 1220

PERSONNEL SERVICES

512-10-12 Regular Salaries & Wages 310,552 183,091 195,777 195,777 65,600

512-10-16 Christmas Bonus 500 300 200 200 50

512-10-21 FICA Taxes 24,119 14,664 14,992 14,992 5,022

512-10-23 Life & Health Insurance 57,902 34,406 29,039 29,039 7,482

512-10-24 General Employee Retirement 44,151 35,273 11,747 11,747 3,936

Subtotal 446,429 277,418 251,755 251,755 82,090

512-30-34 Other Contractual Services - 19,680 - - 175,000

512-30-40 Travel & Per Diem 1,358 3,179 1,500 1,500 500

512-30-41 Communication Services 2,610 1,880 750 750 600

512-30-42 Transportation & Postage 11 1 400 400 -

512-30-44 Rental & Leases 1,800 - - - -

512-30-47 Printing & Binding 55 - 2,000 2,000 1,000

512-30-48 Promotional Activities 14,572 2,642 5,000 5,000 5,000

512-30-51 Office Supplies 1,476 911 1,500 1,500 1,500

512-30-52 Operating Supplies 2,781 1,068 1,000 1,000 1,000

512-30-54 Books, Pub, Subscriptions 1,541 - 200 200 4,700

512-60-64 Machinery & Equipment - - - - -

Subtotal - - - - -

Account DESCRIPTION Actual FY 23-24 Actual FY 24-25 Adopted FY 25-26 Projected FY 25-26 Proposed FY 26-27

512-10-14 Overtime 9,205 9,684 - - -

OPERATING

512-30-31 Professional Service 8,327 (7,996) 25,000 25,000 25,000

512-30-55 Employee Study Expense - - - - -

Subtotal 34,530 21,365 37,350 37,350 214,300

512-95-01 Marketing/Promotions/Advert. - - - - -

512-95-03 Economic Develop. Initiative - 7,000 - 3,000 30,000

512-95-09 Community Relations - - - - -

Subtotal - 7,000 - 3,000 30,000

PROGRAM TOTAL 480,960 305,783 289,105 292,105 326,390

CAPITAL OUTLAY

NON-OPERATING EXPENDITURES

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Function Department Program

General Government City Manager Events & Tourism

512 1240

PERSONNEL SERVICES

512-10-12 Regular Salaries & Wages 186,073 289,331 377,817 370,317 345,200

512-10-14 Overtime 15,138 11,715 15,000 15,000 15,000

512-10-16 Christmas Bonus 400 600 600 600 500

512-10-21 FICA Taxes 14,683 23,146 31,014 31,014 28,512

512-10-23 Life & Health Insurance 44,697 69,960 87,117 87,117 74,820

512-10-24 General Employee Retirement 12,008 18,048 23,569 23,569 20,712

Subtotal 275,482 418,209 547,118 539,618 496,744

OPERATING

512-30-34 Other Contractual Services 274,137 295,748 245,500 375,500 253,000

512-30-40 Travel & Per Diem 4,537 7,697 11,250 11,250 9,500

512-30-41 Communication Services 763 1,827 5,700 5,700 7,700

512-30-42 Transportation & Postage 334 418 1,000 1,000 500

512-30-44 Rental & Leases 196,984 198,882 256,500 148,240 233,000

512-30-46 Repair & Maintenance 853 3,183 1,500 1,500 17,500

512-30-47 Printing & Binding - 4,473 11,500 11,500 8,500

512-30-48 Promotional Activities 86,098 124,393 137,000 117,000 114,500

512-30-51 Office Supplies 2,964 1,617 5,000 5,000 3,000

512-30-52 Operating Supplies 8,899 45,392 82,000 82,000 78,100

512-30-54 Books, Pub, Subscriptions 8,022 7,644 15,850 15,850 13,850

512-30-55 Employee Study Expense - 3,227 1,200 5,700 6,800

CAPITAL OUTLAY

Account DESCRIPTION Actual FY 23-24 Actual FY 24-25 Adopted FY 25-26 Projected FY 25-26 Proposed FY 26-27

512-10-13 Other Salary & Wages 2,483 5,410 12,000 12,000 12,000

512-30-31 Professional Services - 15,914 41,000 81,000 5,000

512-30-56 Vehicle Repair & Maintenance 132 773 1,500 1,500 1,500

512-60-64 Machinery & Equipment 39,279 25,248 - - -

Subtotal 39,279 25,248 - - -

512-95-01 Marketing/Promotion/Adver - - 2,000 2,000 -

512-95-03 Community Relations - - 2,000 2,000 -

Subtotal - - 4,000 4,000 -

PROGRAM TOTAL 898,485 1,154,646 1,367,618 1,406,358 1,249,194

Subtotal 583,724 711,189 816,500 862,740 752,450

NON-OPERATING EXPENDITURES

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Function Department Program

General Government City Manager Historical Museum

512 1250

PERSONNEL SERVICES

512-10-14 Overtime - - 6,000 6,000 -

512-10-21 FICA Taxes - - 1,607 1,607 -

512-10-24 General Employee Retirement Subtotal - - - - -

512-30-34 Other Contractual Services 11,976 - 19,000 19,000 -

512-30-40 Travel & Per Diem - - 750 750 -

512-30-41 Communication Services 1,175 - 2,100 2,100 -

512-30-42 Transportation & Postage - - 250 250 -

512-30-44 Rental & Leases 6,152 - 17,000 17,000 -

512-30-46 Repair & Maintenance 5,415 - 21,500 21,500 -

512-30-47 Printing & Binding - - 1,200 1,200 -

512-30-48 Promotional Activities 2,497 - 12,000 12,000 -

512-30-51 Office Supplies 1,150 - 1,000 1,000 -

512-30-52 Operating Supplies 9,225 - 10,000 10,000 -

Account DESCRIPTION Actual FY 23-24 Actual FY 24-25 Adopted FY 25-26 Projected FY 25-26 Proposed FY 26-27

512-10-13 Other Salary & Wages - - 15,000 15,000 -

OPERATING

512-30-31 Professional Service - - - - -

512-30-54 Books, Pub, Subscriptions 623 - 2,100 2,100 -

Subtotal 38,213 - 86,900 86,900 -

PROGRAM TOTAL 38,213 - 109,507 109,507 -

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DEPARTMENT DESCRIPTION

The Finance Department is responsible for the daily oversight of the City's finances, budget, treasury management, and internal controls. Department services include tax and revenue collection, accounts payable and payroll processing, accounting, and reporting, purchasing and procurement, budget preparation, and administration.

The Finance Department also handles the administration of the City's computer communications and data networks. Within the City's Water and Sewer enterprise, the Department also runs the monthly billing of the City's utilities and solid waste services and collects amounts due from customers. Finance Customer Service also provides account start and shut-off services as well as monthly meter readings.

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Function Department Summary

Program Title Budget by Program FTE Positions PTE Positions

1300 Financial Services Admin. $ 1,038,048 8 -

1350 Information Technology 806,138 4 -

General Government Finance Administration

513 Programs Capital Positions

1360 Purchasing 335,428 3 -

Department Total $ 2,179,615 15 -

Capital Request

1350 Computer Equipment $ 5,000

Personnel Services 1,054,372 1,364,307 1,551,021 1,551,021 1,553,134 0.14%

Operating Expenses 332,801 468,775 567,530 600,230 621,481 3.54%

Subtotal 1,387,173 1,833,082 2,118,551 2,151,251 2,174,615 1.09%

Capital Outlay 8,484 11,000 34,200 9,304 5,000 -46.26%

Department Total 1,395,656 1,844,082 2,152,751 2,160,555 2,179,615 0.88%

Total $ 5,000

Summary by Category Actual FY 23-24 Actual FY 24-25 Adopted FY 25-26 Projected FY 25-26 Proposed FY 26-27 % Change Proposed/ Projected

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Authorized Personnel FTE	Actual	Actual	Adopted	Projected	Proposed	Included
Authorized Personnel FTE	FY 23-24	FY 24-25	FY 25-26	FY 25-26	FY 26-27	Vacancy
Finance Director	1	1	1	1	1	-
Deputy Finance Director	1	1	1	1	1	-
Senior Staff Assistant	2	1	1	1	1	-
Staff Accountant	2	-	-	-	-	-
Payroll Manager	1	1	1	1	1	-
Information Technology Director	1	1	1	1	1	-
Information Tech Support Specialist	2	2	2	2	2	-
Purchasing Director	1	1	1	1	1	-
Buyer	1	-	-	-	-	-
Senior Accountant	-	1	1	1	-	-
Accounting Specialist II	-	1	-	1	-	-
Budget/Financial Planning Manager	-	1	1	1	1	-
Accounting & Auditing Manager	-	1	-	-	-	-
Purchasing Agent	-	-	1	1	1	-
Senior Purchasing Agent	-	-	1	1	1	-
Accounting Specialist III	-	-	1	1	2	-
Grant Writer Coordinator	-	-	-	1	1	-
Network Administrator	-	-	-	1	1	-
Total	12	12	13	16	15	-
Authorized Personnel PTE	Actual	Actual	Adopted	Projected	Proposed	Included
Authorized Personnel PTE	FY 23-24	FY 24-25	FY 25-26	FY 25-26	FY 26-27	Vacancy
Deputy Finance Director	-	-	1	1	-	-
Total	-	-	1	1	-	-

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Function Department Program

General Government Finance Financial Services

513 1300

PERSONNEL SERVICES

513-10-12 Regular Salaries & Wages 511,594 615,267 664,442 664,442 634,998

513-10-16 Christmas Bonus 700 800 1,000 1,000 800

513-10-21 FICA Taxes 36,604 44,648 50,906 50,906 48,639

513-10-23 Life & Health Insurance 85,330 103,219 130,676 130,676 119,712

513-10-24 General Employee Retirement Subtotal 30,510 43,888 39,237 39,237 38,100

664,848 807,822 886,261 886,261 886,261 842,248

OPERATING

513-30-34 Other Contractual Services 5,649 39,584 - - -

513-30-40 Travel & Per Diem 2,122 3,810 16,500 4,500 12,300

513-30-41 Communication Services 560 993 1,500 1,500 1,600

513-30-42 Transportation & Postage 7,709 3,624 7,000 7,000 8,200

513-30-43 Utilities 61,829 58,594 53,300 53,300 56,000

513-30-46 Repair & Maintenance 32,494 29,045 44,500 67,500 45,500

513-30-47 Printing & Binding 6,310 5,521 5,400 5,400 5,000

513-30-49 Other Current Charges - - - - 1,000

513-30-51 Office Supplies 6,546 4,619 5,000 5,000 6,000

513-30-52 Operating Supplies - - 1,500 4,500 500

513-30-54 Books, Pub, Subscriptions 1,505 2,015 2,900 2,900 -

513-30-55 Employee Study Expense 1,165 7,873 15,305 10,305 13,500

CAPITAL OUTLAY

513-60-64 Machinery & Equipment 7,183 - - 500 -

Account DESCRIPTION Actual FY 23-24 Actual FY 24-25 Adopted FY 25-26 Projected FY 25-26 Proposed FY 26-27

513-10-14 Overtime 111 - - - -

513-30-32 Accounting & Auditing Fees 37,731 43,900 50,100 46,100 46,200

513-60-95 SBITA - 6,000 5,200 1,000 -

Subtotal 7,183 6,000 5,200 1,500 -

PROGRAM TOTAL 835,650 1,013,401 1,094,466 1,095,766 1,038,048

Subtotal 163,620 199,578 203,005 208,005 195,800

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Function Department Program

General Government Finance Information Technology

513 1350

PERSONNEL SERVICES

513-10-14 Overtime - - - - -

513-10-16 Christmas Bonus 200 200 400 400 400

513-10-21 FICA Taxes 10,877 14,544 20,291 20,291 22,067

513-10-23 Life & Health Insurance 31,491 45,875 58,078 58,078 59,856

513-10-24 General Employee Retirement Subtotal 9,786 12,499 15,891 15,891 17,283

513-30-34 Other Contractual Services 30,295 69,000 112,600 141,600 164,800

513-30-40 Travel & Per Diem 633 1,374 5,000 3,000 2,500

513-30-41 Communication Services 26,392 28,990 23,400 27,900 24,400

513-30-46 Repair & Maintenance 100,936 152,593 194,400 199,100 208,881

513-30-51 Office Supplies 861 2,498 6,325 4,325 6,200

513-30-52 Operating Supplies - - 5,000 300 500

513-30-54 Books, Pub, Subscriptions 300 300 700 700 700

513-30-55 Employee Study Expense 250 2,485 4,000 2,200 4,000

513-30-56 Vehicle Repairs & Maintenance Subtotal 162 1,226 1,500 1,500 1,500

CAPITAL OUTLAY

Account DESCRIPTION Actual FY 23-24 Actual FY 24-25 Adopted FY 25-26 Projected FY 25-26 Proposed FY 26-27

513-10-12 Regular Salaries & Wages 157,821 208,503 264,845 264,845 288,052

210,174 281,621 359,505 359,505 359,505 387,657

OPERATING

513-60-64 Machinery & Equipment Subtotal - 5,000 29,000 7,804 5,000

- 5,000 29,000 7,804 5,000

PROGRAM TOTAL 370,004 545,087 741,430 747,933 806,138

159,830 258,466 352,925 380,625 413,481

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Function Department Program

General Government Finance Purchasing

513 1360

PERSONNEL SERVICES

513-10-12 Regular Salaries & Wages 133,521 198,625 214,774 214,774 228,513

513-10-16 Christmas Bonus 100 300 300 300 300

513-10-21 FICA Taxes 9,417 14,753 16,453 16,453 17,504

513-10-22 Florida Retirement System 13,777 19,354 23,757 23,757 25,165

513-10-23 Life & Health Insurance 20,317 36,700 43,559 43,559 44,892

513-10-24 General Employee Retirement 2,217 5,131 6,413 6,413 6,854

513-30-41 Communication Services 89 - - - -

513-30-42 Transportation & Postage 81 3 - - -

513-30-46 Repair & Maintenance 21 - - - -

513-30-47 Printing & Binding 411 421 500 500 500

513-30-49 Other Current Charges 247 3,113 500 500 -

513-30-51 Office Supplies 836 640 1,200 1,200 600

513-30-52 Operating Supplies 3,646 1,249 2,500 2,500 2,000

513-30-54 Books, Pub, Subscriptions 1,769 509 1,900 1,900 2,600

CAPITAL OUTLAY

Account DESCRIPTION Actual FY 23-24 Actual FY 24-25 Adopted FY 25-26 Projected FY 25-26 Proposed FY 26-27

513-10-14 Overtime - - - - -

Subtotal 179,350 274,864 305,256 305,256 323,228

OPERATING

513-30-40 Travel & Per Diem - 1,140 500 500 1,500

513-30-55 Employee Study Expense 2,251 3,655 4,500 4,500 5,000

Subtotal 9,351 10,730 11,600 11,600 12,200

512-60-64 Machinery & Equipment 1,301 - - - -

Subtotal 1,301 - - - -

PROGRAM TOTAL 190,002 285,594 316,856 316,856 335,428

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Finance Department Priorities, Strategies, Goals & Objectives

The Finance Department is committed to advancing the City’s Strategic Plan Priorities and Strategies. Departmental performance measures include key performance indicators (KPIs) that track progress toward short-term goals. The Finance Department demonstrates the impact of their activities on the achievement of immediate goals, helping city officials make informed decisions about funding and resource allocation for the long-term goals. The long-term goals and performance measures involve tracking trends and outcomes over a more extended period. The Goal #1’s with strategic priorities #1 for Complete and Effective Government aims to offer exceptional, budget-wise public services, the Strategic Plan’s Goal #3 for quality and cost-effective public services, the Finance Department is geared up for a range of objectives listed below:

Excellence in Financial Reporting: In line with Goal #3's emphasis, the Finance Department is channeling efforts toward a prestigious achievement. With the objective of regaining recognition by the Government Finance Officers Association (GFOA), the Department is striving to obtain the Certificate of Finance Achievement for Excellence in Financial Reporting for the Comprehensive Annual Financial Report. This signifies departmental commitment to transparency, accuracy, and exemplary financial practices.

Promoting Fiscal Responsibility: Pursuing these accolades translates into actively adhering to the City's vision of providing high-quality public services within prudent fiscal limits, further underscoring Goal #3's significance.

Efficient Procurement: The division streamlined the procurement process, reducing paperwork and processing times. This efficiency allowed for faster acquisition of goods and services, benefiting various City departments. The Finance department oversees the Procurement Division, ensuring the security and protection of sensitive financial data for the City.

Embracing Technological Advancements: The Finance Department is actively integrating cutting-edge technology to enhance its operations and efficiency.

Innovative Solutions: The Department is committed to implementing technical innovations that streamline financial processes, ensuring accuracy, speed, efficiency and transparency.

Digital Transformation: Through the adoption of advanced software and tools, the Department is undergoing digital transformation, enabling seamless financial management and reporting.

Enhancing Data Analysis: By leveraging data analytics tools, the Department aims to gain deeper insights into financial trends, enabling better-informed decision-making.

Cybersecurity Integration: With the implementation of robust cybersecurity measures, the Department ensures the safety of sensitive financial information. The Finance department oversees the Information Technology Division, ensuring the security and protection of sensitive financial data for the City.

Enhanced Reporting: Through technical innovations, the Department is improving accuracy and timeliness of financial reporting, fostering transparency and accountability.

Finance Department Services Outcome: Results and Accomplishments

The Finance department's annual review outcome would encompass various key aspects that demonstrate effective financial management, transparency, and fiscal responsibility.

Following are the points of departmental annual review, required by City policies and regulations and guided by the U.S. and State fiscal services:

Budget Accuracy: The Finance department ensures that the City's budget is prepared accurately, reflecting both revenue projections and expense estimates realistically. The outcome involves the actual financial results aligning closely with the budgeted figures.

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Financial Reporting: Timely and transparent financial reporting is essential. The annual review indicates that the department provides clear and understandable financial reports to both internal and external customers, including city management, elected officials, and the public.

Audit Compliance: The Department is demonstrating compliance with auditing standards and requirements. The annual review confirms that the City's financial statements are audited or reviewed by independent auditors, and any audit findings are addressed promptly.

Revenue Collection: The revenue collection process is in place to ensure that all revenues, including taxes, fees, and grants, are collected accurately and in a timely manner.

Expenditure Control: The control over expenditures ensures avoiding overspending and taxpayer funds are used responsibly, the expenses are managed within budgetary constraints.

Debt Management: The Finance department demonstrates sound debt management practices, including refinancing opportunities to reduce interest costs.

Cash Flow Management: Maintaining healthy cash flow is essential for meeting financial obligations and capitalizing on investment opportunities. The annual review demonstrates that the City manages its cash flow efficiently.

Cost Savings: The Purchasing Division successfully negotiated contracts and agreements that resulted in significant cost savings for the City. These savings were achieved through competitive bidding and strategic vendor negotiations.

Vendor Relationships: The division cultivated strong relationships with vendors and suppliers, promoting competitive pricing, reliable delivery, and improved service quality.

Reserve Fund Adequacy: The Department is ensuring that reserve funds, and contingency reserves, are adequate to address unexpected financial challenges.

Technology Integration: The department invests in modern financial software and systems to streamline financial processes, enhance reporting capabilities, and improve data security. The Finance Department is currently working with a consultant to prepare a Request for Proposal for the purchase of a new ERP system (Enterprise Resource Planning) for city-wide utilization to increase integration and efficiency in FY 2027.

Enhanced Financial Transparency: The Department expands efforts to communicate financial information to the public through user-friendly dashboards, online transparency portals, and community outreach.

Grants and Funding: The annual review confirms that grant applications and compliance requirements are met consistently. The new Grant Writer position was be filled in FY 2026.

Compliance with Financial Policies: The Finance department adheres to all financial policies and procedures established by the City, ensuring that they are consistently followed.

Cost Efficiency: The Department is demonstrating efforts to find cost-saving opportunities and operational efficiencies within the department itself is another indicator of success.

Recommendations for Improvement: In the departmental successful performance outcome, there are some recommendations for improvement:

Investment Management: The Finance department is pursuing avenues to increase effectiveness when managing the City's investments. The goal is to maximize returns while adhering to investment policies and regulations.

Training and Development: Invest in ongoing training and professional development for finance staff to keep them informed about evolving financial practices and regulations.

Supplier Training: Provide training and resources for suppliers to ensure they are well-informed about City procurement processes and requirements.

Data Analytics: Implement data analytics tools to gain insight into procurement patterns, identify potential cost-saving opportunities, and optimize vendor selection.

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Finance Department's Key Performance Indicators (KPIs)

Strategic Plan Priority	Strategic Plan Goal	Measures Type	Program Performance	Actual FY 2023-24	Actual FY 2024-25	Estimated FY 2025-26	Projected FY 2026-27
Competent & Effective Government	Goal #3	Outcome	Monthly Accounts Payable Checks	302	311	320	330
Competent & Effective Government	Goal #3	Outcome	Monthly Payroll Checks	600	633	634	653
Total Checks				902	944	954	983
Competent & Effective Government	Goal #3	Outcome	Number of Total Purchase Orders	4,074	4,309	4,438	4,571
Competent & Effective Government	Goal #3	Outcome	Number of Total Sealed Bids	12	14	14	15
Total Procurement				4,086	4,323	4,453	4,586

The Finance department ultimately demonstrates the department's commitment to sound financial management practices, transparency, and accountability, contributing to the City's overall fiscal health and stability.

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DEPARTMENT DESCRIPTION

The City Attorney is appointed by and serves at the pleasure of the City Commission and acts as legal advisor, attorney, and counselor for the City and all its officers in matters relating to their official duties. The City Attorney represents the City in all legal proceedings. The City currently contracts with the firm Bowen & Schroth, P.A. to provide these services.

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Function Department Summary

Program Title Budget by Program FTE Positions PTE Positions

1400 Legal Services Department Total $ 292,000 - -

$ 292,000 - -

Operating Expenses 277,269 335,134 292,000 292,000 292,000 0.00%

Subtotal 277,269 335,134 292,000 292,000 292,000 0.00%

Department Total 277,269 335,134 292,000 292,000 292,000 0.00%

General Government City Attorney 514 Legal Programs | Capital | Positions

Summary by Category Actual FY 23-24 Actual FY 24-25 Adopted FY 25-26 Projected FY 25-26 Proposed FY 26-27 % Change Proposed/ Projected

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Account	DESCRIPTION	Actual FY 23-24	Actual FY 24-25	Adopted FY 25-26	Projected FY 25-26	Proposed FY 26-27
Function		Department				Program
General Government		City Attorney 514				Legal Services 1400
	OPERATING
514-30-31	Professional Services	3,500	42,000	42,000	42,000	42,000
514-30-34	Other Contractual Services	273,769	293,134	250,000	250,000	250,000
	Subtotal	277,269	335,134	292,000	292,000	292,000
	PROGRAM TOTAL	277,269	335,134	292,000	292,000	292,000

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DEVELOPMENT SERVICES

DEPARTMENT DESCRIPTION

The Development Services Department provides centralized development related services for the City of Eustis. Within the Building Inspection program, the Department handles development review, site/landscape inspections, building inspections, plans review, and tree permits. The Planning program plans and regulates future growth and development by ensuring conformity of site plans, subdivisions, and other items to the City's Comprehensive Plan.

The Planning program also provides information and support to the development and business communities as well as other City departments and coordinates with other local governments, the County School Board, and the Metropolitan Planning Organization.

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Function	Department				Summary
General Government	Development Services				Administration
	515			Programs	Capital	Positions
Program	Title	Budget by Program	FTE Positions		PTE Positions
1500	Planning & Administration	$ 710,867	5		-
	Department Total	$ 710,867	5		-
Summary by Category	Actual	Actual	Adopted	Projected	Proposed	% Change
		FY 23-24	FY 24-25	FY 25-26	FY 26-27	Proposed/
		401,419	411,469	421,827	421,827	548,757
Personnel Services		149,960	100,739	141,035	231,035	162,110
Operating Expenses		551,379	512,208	562,862	652,862	710,867
Subtotal		8,281	-	-	-	8.88%
Capital Outlay						0.00%
Department Total	559,661	512,208	562,862	652,862	710,867	8.88%
Authorized Personnel FTE	Actual	Actual	Adopted	Projected	Proposed	Included
		FY 23-24	FY 24-25	FY 25-26	FY 26-27	Vacancy
Senior Planner	1	1	1	1	1	-
Senior Staff Assistant	1	1	1	1	1	-
Development Service Director	1	1	1	1	1	-
Deputy Director		1	1	1	1	-
Public Hearing/Dev. Rev. Coordinator		-	-	1	1	-
Total	3	4	4	5	5	-

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Function Department Program

General Government Development Services Planning & Administration

515 1500

Account DESCRIPTION Actual FY 23-24 Actual FY 24-25 Adopted FY 25-26 Projected FY 25-26 Proposed FY 26-27

PERSONNEL SERVICES

515-10-12 Regular Salaries & Wages 307,512 304,997 314,334 314,274 416,517

515-10-14 Overtime - - 200 200 -

515-10-16 Christmas Bonus 400 475 440 500 500

515-10-21 FICA Taxes 22,161 22,207 24,096 24,096 31,917

515-10-23 Life & Health Insurance 52,823 65,372 63,886 63,886 74,820

515-10-24 General Employee Retirement 18,523 18,418 18,872 18,872 25,003

Subtotal 401,419 411,469 421,827 421,827 548,757

OPERATING

515-30-31 Professional Services 120,819 79,674 100,000 190,000 120,000

515-30-34 Other Contractual Services 9,853 11,184 12,400 12,400 10,000

515-30-40 Travel & Per Diem - - 1,500 1,500 500

515-30-41 Communication Services 564 563 1,200 1,200 1,200

515-30-42 Transportation & Postage 2,459 1,441 2,500 2,500 2,500

515-30-46 Repair & Maintenance 706 1,220 5,600 5,600 3,000

515-30-47 Printing & Binding 719 1,312 1,500 1,500 1,800

515-30-51 Office Supplies 2,380 1,886 3,500 3,500 3,500

515-30-52 Operating Supplies 9,643 3,425 5,000 5,000 350

515-30-54 Books, Pub, Subscriptions 2,817 34 7,335 7,335 18,260

515-30-55 Employee Study Expense - - 500 500 1,000

515-30-56 Vehicle Repairs & Maintenance - - - - -

Subtotal 149,960 100,739 141,035 231,035 162,110

CAPITAL OUTLAY

515-60-64 Machinery & Equipment 8,281 - - - -

Subtotal 8,281 - - - -

PROGRAM TOTAL 559,661 512,208 562,862 652,862 710,867

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Function Department Program

General Government Development Services Code Enforcement

515 1510

Account DESCRIPTION Actual FY 23-24 Actual FY 24-25 Adopted FY 25-26 Projected FY 25-26 Proposed FY 26-27

OPERATING

515-30-47 Printing & Binding - - - - - -

515-30-51 Office Supplies - - - - - -

515-30-54 Books, Pub, Subscriptions - - - - - -

Subtotal - - - - - -

PROGRAM TOTAL - - - - - -

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Development Services Department: Priorities, Strategies, Goals & Objectives

The Development Services Department (comprised of the Business Tax Receipt and Planning Divisions) aligns with the City's Strategic Plan, emphasizing Competent and Effective Government, a Planned and Secure Future, and a High-Quality Lifestyle. The Department is committed to achieving diverse and impactful goals that contribute to the City's overall vision.

To ensure progress and accountability, the Department employs key performance indicators (KPIs) to monitor short-term goals. These KPIs enable the Department to demonstrate the immediate impact of its activities, providing city officials with actionable insights for informed funding and resource allocation decisions. For long-term goals, performance measures focus on analyzing trends and outcomes over an extended period, ensuring sustained progress toward the City's strategic objectives.

In alignment with Goal #2—boosting the local economy—and Goal #3—delivering outstanding public services—the Department takes a proactive approach in pursuing the following objectives:

Enhanced Customer Experience: Prioritizing customer satisfaction through streamlined interactions and thoughtfully designed services that enhance user experience.

Online Permitting: Leveraging technology to facilitate online permitting requests, making the process more accessible, efficient, and convenient. This modernization supports the City's goals of Competent and Effective Government and High-Quality Lifestyle.

Positive Economic Impact: Simplifying permit acquisition processes to attract businesses and investment, contributing to the City's economic growth and the achievement of Goal #2.

Budget-Conscious Approach: Streamlining processes to balance quality and cost-effectiveness, aligned with Goal #3, ensuring better value for City residents without compromising service excellence.

Continuous Improvement: Committed to ongoing feedback and evolution, the Department continuously refines its services, processes, and technologies to better serve both residents and businesses.

Development Department: Service Outcomes

Results and Accomplishments:

Customer Satisfaction: Achieving high levels of customer satisfaction reflects the Department's responsiveness, helpfulness, and user-friendliness.

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Streamlined Processes: Efforts to streamline departmental operations include implementing and improving online permitting systems, reducing paperwork, and enhancing applicant communication, as highlighted in the annual review.

Technology Integration: Investments in advanced technology solutions, such as geographic information systems (GIS), have enhanced the Department's ability to manage and analyze data efficiently.

Budget Management: The Department has effectively managed its budget and resources, including the strategic allocation of staff.

Training and Professional Development: Ongoing investment in staff training and professional development ensures that team members stay current with the latest building codes and industry best practices.

Collaboration: Successful collaboration with other city departments, such as Public Works, Economic Development, and Environmental Services, contributes to achieving cohesive and well-coordinated development outcomes.

Recommendations for Improvement:

Expansion of Online Services: Continue to broaden the range of online services, including advanced permit tracking, automated notifications for application updates, and enhanced mobile-friendly platforms. This not only improves accessibility but also fosters transparency and efficiency in departmental processes.

Enhanced Customer Service Training: Invest in specialized training programs for staff to sharpen customer service skills, including conflict resolution, empathy in communication, and responsiveness to diverse needs. This ensures interactions are consistently positive and builds lasting trust with residents and businesses.

Feedback Systems: Develop structured feedback mechanisms, such as post-service surveys, user forums, and focus groups. Regularly review customer input to identify pain points and implement timely solutions, fostering continuous improvement and stronger connections with the community.

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Collaboration Strengthening: Increase inter-departmental collaboration through shared digital tools, joint planning sessions, and cross-training programs. This enhances synergy with other city departments like Public Works, Economic Development, and Environmental Services, ensuring cohesive and impactful development outcomes.

Technology Upgrades: Explore integration of cutting-edge technologies, such as artificial intelligence for automated permit reviews or real-time data analytics dashboards. These innovations can drive greater efficiency, accuracy, and decision-making support for both staff and customers.

The Department's successful annual performance review, combined with its commitment to continuous improvement, positions it as a crucial driver in fostering responsible and sustainable development. This dedication also ensures a positive experience for both City residents and businesses.

Development Services Department Key Performance Indicators (KPIs):

Strategic Plan Priority	Strategic Plan Goal	Measure Type	Program Performance	Actual FY 2023-24	Actual FY 2024-25	Estimated FY 2025-26	Projected FY 2026-27
Competent & Effective Government	Goal #2	Development Performance	Annexations	7	11	6	7
Competent & Effective Government	Goal #3	Development Performance	Acreage Annexed	62	68	34	50
Competent & Effective Government	Goal #2	Development Performance	Comp. Plan Map Amendments	6	11	7	7
Competent & Effective Government	Goal #2	Outcome	New Business Tax Applications Processed	118	201	184	160
Competent & Effective Government	Goal #3	Outcome	Alcohol Beverage License Processed	9	8	10	9
Competent & Effective Government	Goal #2	Development Performance	Ste Plan Reviewed	8	7	7	7
Total Development Services				210	306	248	240

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HUMAN RESOURCES

DEPARTMENT DESCRIPTION

The City’s Human Resources Department provides recruitment, interviewing, testing, screening, and hiring of all City employees. The Department also ensures compliance with all Federal and State Laws and administration of the City’s personnel rules and regulations. Human Resources also handles labor relations matters, worker’s compensation issues, and records management functions.

The HR Department also regularly conducts pay and job classification studies to ensure maintenance of internal and external equality. The Department also manages the City's orientation and employee recognition programs and develops and implements employee training programs relating to customer service, supervisor training, and safety.

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Function	Department					Summary
General Government	Human Resources
	516			Programs	Capital	Positions
Program	Title	Budget by Program		FTE Positions	PTE Positions
1940	Administration	$	571,688		5	0
	Department Total	$	571,688		5	0
Summary by Category	Actual	Actual	Adopted	Projected	Proposed	% Change
		FY 23-24	FY 24-25	FY 25-26	FY 25-26	Proposed/
		344,921	336,933	434,862	434,862	464,827
Personnel Services		65,233	63,550	99,289	99,289	106,861
Operating Expenses		410,154	400,484	534,151	534,151	571,688
Subtotal		11,466	2,541	10,000	10,000	-
Capital Outlay						-100.00%
Department Total	421,620	403,025	544,151	544,151	571,688	5.06%
Authorized Personnel FTE	Actual	Actual	Adopted	Projected	Proposed	Included
		FY 23-24	FY 24-25	FY 25-26	FY 25-26	Vacancy
Human Resources Director	1	1	1	1	1	-
Human Resources Coordinator	1	1	1	-	-	-
Human Resources Generalist	1	1	1	1	1	-
Human Resources Technician	-	-	-	1	1	-
Senior Staff Assistant	1	1	1	-	-	-
Compensation & Benefits Manager	-	-	-	1	1	-
Risk Management Coordinator	-	-	-	1	1	-
Total	4	4	4	5	5	-

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Function Department Program

General Government Human Resorces Administration

516 1940

PERSONNEL SERVICES

516-10-12 Regular Salaries & Wages 261,646 249,002 318,281 318,281 342,691

516-10-16 Christmas Bonus 400 400 500 500 500

516-10-21 FICA Taxes 17,893 17,597 24,387 24,387 26,254

516-10-23 Life & Health Insurance 48,760 55,050 72,598 72,598 74,820

516-10-24 General Employee Retirement 16,222 14,884 19,097 19,097 20,561

Subtotal 344,921 336,933 434,862 434,862 464,827

516-30-34 Other Contractual Services 922 426 8,450 4,150 6,450

516-30-40 Travel & Per Diem 3,847 973 9,475 9,475 8,850

516-30-41 Communication Services 276 8 200 600 800

516-30-42 Transportation & Postage 165 276 400 400 400

516-30-46 Repair & Maintenance 3,136 1,063 1,800 3,600 16,500

516-30-47 Printing & Binding 1,321 1,313 1,500 1,500 500

516-30-48 Promotional Activities 10,922 13,269 14,625 14,625 17,150

516-30-49 Other Current Charges 6,068 5,130 6,840 6,840 7,000

516-30-51 Office Supplies 2,474 1,965 6,700 7,900 5,700

516-30-54 Books, Pub, Subscriptions 12,114 11,311 15,251 16,151 1,510

Account DESCRIPTION Actual FY 23-24 Actual FY 24-25 Adopted FY 25-26 Projected FY 25-26 Proposed FY 26-27

516-10-13 Other Salary & Wages - - - - -

OPERATING

516-30-31 Professional Services 22,988 27,151 32,648 32,648 36,001

516-30-55 Employee Study Expense 999 666 1,400 1,400 6,000

Subtotal 65,233 63,550 99,289 99,289 106,861

Capital Outlay

Machinery & Equipment 11,466 2,541 10,000 10,000 -

Subtotal 11,466 2,541 10,000 10,000 -

PROGRAM TOTAL 421,620 403,025 544,151 544,151 571,688

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Human Resources Department Priorities, Strategies, Goals & Objectives

The Human Resources (HR) Department's alignment with the City's Strategic Plan's core Priorities and Strategies, particularly the strategic priority, Competent and Effective Government. The HR Department operates under a mandate to ensure an effective, efficient, equitable, and accountable public workforce. Our priorities and strategies reflect both the operational needs of the city and the evolving expectations of the public. The departmental performance measures include performance indicators that track progress toward short-term goals. The HR department demonstrates the impact of its activities on the achievement of immediate goals, helping city officials make informed decisions about funding and resource allocation for the long-term goals. The long-term goals, including performance measures, will involve tracking trends and outcomes over an extended period.

Strategic Compensation Analysis: To ensure a competitive work environment, the Human Resources Department diligently tracks and evaluates employee compensation and benefits packages.

Personnel Rules Enhancement: The department is committed to maintaining a fair and efficient work environment. To achieve this, the department works to establish a framework for how the city manages its employees. Our Personnel Rules and Regulations are a set of guidelines that ensure adherence to labor laws and ethics rules. Our policies are updated to be in line with changing legislation or societal expectations and provide a basis for workplace decision-making.

Comprehensive Training Initiatives: The Department recognizes the significance of a skilled and informed workforce. To achieve this, it provides accessible, ongoing learning opportunities. HR encourages professional certifications and higher education and creates pathways for emerging leaders within the public sector. Our training also encompasses vital areas like customer service, diversity, new employee orientation, and workplace harassment.

Talent Attraction and Retention: With an eye on Goal #3's target of recruiting and retaining top-tier employees while providing the services residents want, the HR Department plays a vital role. By attracting skilled candidates through competitive compensation, responsive personnel rules, and training opportunities, the Department contributes significantly to maintaining a high-quality workforce and enhancing job satisfaction.

Synergy with the Strategic Plan: The HR Department's actions echo the broader aims of the City's strategic plan, emphasizing Competent and Effective Government. The focus involves aligning HR strategies with the overall city objectives to ensure the organization has the right talent to achieve its long-term goals through workforce planning, talent management, and developing a strong organizational culture.

Constant Improvement: The HR Department remains dedicated to continuous improvement by focusing on the needs of the city, embracing data-driven decisions, prioritizing processes, encouraging employee involvement, and ensuring leadership support.

Human Resources Department Services Outcome: Results and Accomplishments

Employee Engagement: The HR department actively promotes employee engagement and satisfaction. Positive outcomes highlight initiatives to measure and improve employee engagement, such as regular

Talent Management and Development: HR departments focus on talent management and development. This includes implementing training and development programs, succession planning, and performance management processes that contribute to employee growth and retention.

Compliance and Legal Matters: Compliance with labor laws, regulations, and organizational policies is crucial. A successful outcome indicates that the HR department is well-versed in employment law, manages legal matters effectively, and ensures the organization's practices align with legal requirements.

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Diversity and Inclusion: The HR department prioritizes diversity and inclusion efforts. They work to create inclusive workplaces, promote diversity in recruitment, and implement programs that support underrepresented groups within the organization.

Compensation and Benefits: Effective management of compensation and benefits programs is essential. A successful outcome demonstrates the HR department's ability to design competitive compensation packages, administer benefit programs, and conduct market analyses to ensure competitiveness. In FY 2026, all full-time employees will receive a 5% merit increase plus $1,000 added to their annual salary.

Conflict Resolution and Employee Relations: The HR department handles employee relations issues effectively. It demonstrates the capacity to mediate conflicts, address grievances, and foster positive workplace relationships.

Performance Appraisals: Performance evaluation processes are fair and consistent. Successful outcomes indicate that the HR Department has established clear performance evaluation systems, communicated expectations, and provided employees with feedback.

Workforce Planning: HR is proactive with workforce planning to meet the organization's future needs. Successful outcomes indicate the department's involvement in strategic planning, anticipating staffing requirements, and aligning workforce strategies with organizational goals.

Employee Wellness and Benefits: Employee wellness programs and benefit offerings are important for retention and well-being. The HR department promotes health and wellness initiatives and continuously assesses the effectiveness of benefit programs. HR manages and maintains an employee gym. The HR department actively promotes gym use and purchases new equipment as needed.

Training and Development: The HR department invests in training and development opportunities for employees at all levels. Outcomes highlight the availability of training resources, skill development, and career advancement opportunities.

HR Technology and Systems: Efficient HR systems and technology contribute to departmental success. A successful outcome reflects the department's ability to leverage technology for HR processes, such as time tracking and data analytics.

Comprehensive HR Policies: The HR department maintains up-to-date policies that are communicated and consistently enforced. Successful outcomes indicate that HR policies align with organizational values and legal requirements.

Data Analytics and Reporting: The HR department uses data analytics to inform decision-making. A successful outcome demonstrates the department's capacity to gather, analyze, and report HR metrics that contribute to organizational goals.

Feedback and Continuous Improvement: HR staff actively seek feedback from employees and stakeholders to drive continuous improvement. It responds to suggestions for enhancement and adapts HR processes accordingly.

Cost Management: HR effectively manages departmental costs while providing quality services. Successful outcomes show efficient budget management and cost control measures.

Employee Safety and Well-being: HR plays a role in ensuring employee safety and well-being. Successful outcomes include effective workplace safety programs and policies, and various well-being programs.

Strategic Alignment: The HR department's goals align with the organization's strategic objectives. A successful outcome demonstrates the department's contribution to achieving broader organizational goals.

High-Quality HR Services: Ultimately, a successful HR department provides high-quality HR services that contribute to the organization's success. Positive feedback from employees and departmental feedback is a strong indicator of success.

surveys, feedback mechanisms, and recognition programs.

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Recommendations for Improvement: In the department's successful performance outcome, there are some recommendations for improvement:

Training and Development: Invest in employee training and development opportunities for department staff to enhance their skills and knowledge in state labor laws.

Enhance Compliance and Legal Knowledge: Stay up to date with changes in labor laws and regulations. Invest in ongoing training for HR staff to ensure compliance and minimize legal risks.

Seek Employee Feedback: Actively seek feedback from employees regarding HR processes, policies, and initiatives. Use this feedback to drive improvements and demonstrate a commitment to employee satisfaction.

In summary, the annual review outcome for the Human Resources department showcases its contributions to organizational success, employee satisfaction, and adherence to best practices in HR management. It provides a roadmap for ongoing improvements and demonstrates the department's commitment to supporting the organization's mission and goals.

Human Resources Department's Key Performance Indicators

Strategic Plan Priority	Strategic Plan Goal	Measure Type	Program Performance	Actual FY 2023-24	Actual FY 2024-25	Estimated FY 2025-26	Projected FY 2026-27
Competent & Effective Government	Goal #3	Efficiency	Number of recruitments posted online	52	43	39	47
Competent & Effective Government	Goal #3	Efficiency	Number of applications received	1,417	1,997	1,602	1,923
Competent & Effective Government	Goal #3	Efficiency	Number of interviews completed	300	302	232	300
Competent & Effective Government	Goal #3	Outcome	Number of skills test	49	46	36	44
Competent & Effective Government	Goal #3	Outcome	Number of new hires (FT & PT)	97	73	56	68
Competent & Effective Government	Goal #3	Development Performance	Number of employees (FT & PT)	267	297	315	320
Competent & Effective Government	Goal #3	Development Performance	Number of Terminations	27	71	52	63
Competent & Effective Government	Goal #3	Development Performance	HR Staff Training	1	2	3	5
Total Human Resources Services				2,210	2,758	2,280	2,702

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POLICE DEPARTMENT

DEPARTMENT DESCRIPTION

The Police Department is responsible for enforcing state criminal and traffic laws as well as city ordinances. The department also conducts criminal, fraud, narcotics, and crime scene investigations, and addresses community concerns. Additionally, in collaboration with the Lake County Sheriff's Office, the department provides 24-hour communication services to receive and dispatch both emergency (911) and non-emergency calls for service from the public and other law enforcement agencies. The department provides certified school crossing guards for the safety of children enroute to school. The Code Enforcement division provides education and prevention of code violations, responses to violations, and administers the hearing process and the Code Enforcement Board.

The Police department maintains all reporting requirements using local and State agency databases and ensures the transfer of reports to the State Attorney's Office and the Courts. The Department's mission includes the pursuit of excellence in providing professional, courteous, fair, and equitable law enforcement services; ensuring crime prevention; and to protect the rights of citizens, and visitors to the City of Eustis.

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Function Department Summary

Public Safety Police

521 Programs Capital Positions

Program Title Budget by Program FTE Positions PTE Positions

2100 Administration $ 549,670 2 -

2110 Uniform Patrol 7,660,455 47 2

2110 Uniform Patrol 7,660,455 47

2120 Criminal Investigation 100,680 1 -

2130 Communications 291,000 - -

2150 Support Services 587,116 5 -

2160 School Crossing 33,056 -

2160 School Crossing 33,056 - 3

2170 Code Enforcement 345,309 4 -

Department Total 9,567,285 59

Department Total 9,567,285 59 5

Capital Request

2100 ToughBooks Computers $ 59,200

Budget by FTE PTE

2180 Grants - - -

Summary by Category Actual FY 23-24 Actual FY 24-25 Adopted FY 25-26 Projected FY 25-26 Proposed FY 26-27 % Change Proposed/ Projected

Personnel Services 6,190,882 6,822,734 7,712,638 7,710,838 8,426,935 9.29%

Operating Expenses 823,856 946,090 1,181,427 1,178,327 1,026,150 -12.91%

Subtotal 7,014,738 7,768,824 8,894,065 8,889,165 9,453,085 6.34%

Capital Outlay 259,659 112,459 114,200 142,980 114,200 -20.13%

Department Total 7,274,397 7,881,283 9,008,265 9,032,145 9,567,285 5.92%

2110 Police Radios 55,000

Total $ 114,200

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Authorized Personnel FTE	Actual	Actual	Adopted	Projected	Proposed	Included
	FY 23-24	FY 24-25	FY 25-26	FY 25-26	FY 26-27	Vacancy
Police Sergeant	5	5	5	6	7	-
Police Corporal	4	4	5	4	3	-
Senior Police Officer	8	8	8	10	10	-
Police Officer	19	19	19	23	24	-
Crime Scene Inv/Evidence Tech.	1	1	1	1	1	-
Communication Supervisor	1	1	-	-	-	-
Communication Officer	8	8	-	-	-	-
Police Support Coordinator	1	1	1	1	1	-
Accreditation & Grants Manager	-	-	-	-	-	-
Senior Staff Assistant	4	4	3	3	2	-
Code Enforcement Supervisor	1	1	1	1	1	-
Code Enforcement Officer	1	1	2	1	1	-
Senior Code Enforcement Officer	-	-	-	1	1	-
Police Administration Supervisor	-	-	1	1	1	-
Police Chief	1	1	1	1	1	-
Deputy Police Chief	-	-	-	-	1	1
Police Captain	-	-	2	2	3	-
Police Lieutenant	3	3	1	1	-	-
Police Officer II	-	-	-	-	-	-
Police Cadet	5	5	-	1	-	-
Crime Analyst	1	1	1	1	2	-
Total	63	63	51	58	59	1
Authorized Personnel PTE	Actual	Actual	Adopted	Projected	Proposed	Included
	FY 23-24	FY 24-25	FY 25-26	FY 25-26	FY 26-27	Vacancy
Communication Officer	3	3	-	-	-	-
Part-Time Crossing Guard	-	-	-	-	-	-
Crossing Guard	3	3	3	3	3	-
Police Officer	2	2	-	2	2	-
Total	8	8	3	5	5	-

Senior Code Enforcement Officer - - - 1

Deputy Police Chief - - - - 1

Total 63 63 51 58 59

Included

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Function Department Program

Public Safety Police Administration

521 2100

PERSONNEL SERVICES

521-10-16 Christmas Bonus 100 100 100 100 200

521-10-21 FICA Taxes 8,235 9,925 10,786 10,786 20,838

521-10-23 Life & Health Insurance 12,190 13,763 14,520 14,520 29,928

521-10-26 Police Retirement 63,516 62,468 68,399 68,399 133,010

521-30-31 Professional Services 3,096 5,420 5,600 4,190 1,600

521-30-34 Other Contractual Services - - - 17,000 17,000

521-30-40 Travel & Per Diem 8,695 8,317 4,000 5,410 4,200

521-30-48 Promotional Activities 5,994 5,912 6,000 6,000 6,000

521-30-52 Operating Supplies 6,830 2,922 6,000 6,000 4,000

521-30-54 Books, Pub, Subscriptions 755 925 2,000 2,000 1,500

CAPITAL OUTLAY

Account DESCRIPTION Actual FY 23-24 Actual FY 24-25 Adopted FY 25-26 Projected FY 25-26 Proposed FY 26-27

521-10-12 Regular Salaries & Wages 129,215 138,599 140,899 140,899 272,194

Subtotal 213,255 224,854 234,703 234,703 456,170

OPERATING

521-30-55 Employee Study Expense 24,262 18,000 - - -

515-60-64 Machinery & Equipment - 80,038 59,200 87,980 59,200

Subtotal - 80,038 59,200 87,980 59,200

PROGRAM TOTAL 262,887 346,388 317,503 363,283 549,670

Subtotal 49,632 41,496 23,600 40,600 34,300

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Function Department Program

Public Safety Police Uniform Patrol

521 2110

PERSONNEL SERVICES

521-10-12 Regular Salaries & Wages 2,483,542 2,923,806 3,257,379 3,257,379 3,532,549

521-10-13 Other Salaries & Wages 88,176 110,798 183,000 183,000 160,000

521-10-14 Overtime 298,938 387,663 381,500 381,500 450,000

521-10-16 Christmas Bonus 4,300 4,400 4,700 5,000 4,800

521-10-17 In-Service Training - - 20,000 20,000 20,000

521-10-21 FICA Taxes 178,957 252,819 290,227 289,927 311,383

521-10-23 Life & Health Insurance 499,788 578,028 653,378 653,378 688,344

521-10-24 General Employee Retirement 300 455 - - -

521-10-26 Police Retirement 1,322,853 1,534,525 1,840,382 1,840,382 1,932,374

521-30-31 Professional Services 585 889 1,100 1,100 1,100

521-30-32 Accounting and Auditing - - - - 1,500

513-30-34 Other Contractual Services 1,162 - 65,000 65,000 -

521-30-40 Travel & Per Diem - - 6,000 6,000 6,000

521-30-44 Rental & Leases - 6,997 7,000 7,000 -

521-30-46 Repair & Maintenance 6,748 5,400 8,000 8,000 8,200

521-30-52 Operating Supplies 374,923 381,351 420,000 415,100 384,205

521-30-55 Employee Study Expense - - 30,000 30,000 30,000

521-30-56 Vehicle Repair & Maintenance 80,003 74,711 75,000 75,000 75,000

CAPITAL OUTLAY

Account DESCRIPTION Actual FY 23-24 Actual FY 24-25 Adopted FY 25-26 Projected FY 25-26 Proposed FY 26-27

Subtotal 4,876,854 5,792,493 6,630,565 6,630,565 7,099,450

OPERATING

521-60-64 Machinery & Equipment 204,478 27,000 55,000 55,000 55,000

Subtotal 204,478 27,000 55,000 55,000 55,000 55,000

PROGRAM TOTAL 5,544,753 6,288,843 7,297,665 7,292,765 7,660,455

Subtotal 463,421 469,349 612,100 607,200 506,005

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Function Department Program

Public Safety Police Criminal Investigation

521 2120

PERSONNEL SERVICES

521-10-14 Overtime 1,710 1,922 4,000 4,000 2,000

521-10-16 Christmas Bonus 100 100 100 100 100

521-10-21 FICA Taxes 4,979 5,279 6,023 6,023 4,355

521-10-23 Life & Health Insurance 12,190 13,763 14,520 14,520 14,964

521-10-24 General Employee Retirement 4,340 4,258 4,718 4,718 3,410

521-30-31 Professional Services 998 1,000 1,000 1,000 700

521-10-31 Travel & Per Diem - - - - -

521-10-44 Rental & Leases - - - - 5,800

521-10-49 Other Current Charges 3,576 6,800 6,800 6,800 1,000

521-10-12 Regular Salaries & Wages 68,125 70,052 74,634 72,834 52,831

Subtotal 91,444 95,374 103,995 102,195 77,660

OPERATING

521-10-52 Operating Supplies 15,397 18,160 15,520 17,320 15,520

Subtotal 19,971 25,960 23,320 25,120 23,020

PROGRAM TOTAL 111,415 121,334 127,315 127,315 100,680

Account DESCRIPTION Actual FY 23-24 Actual FY 24-25 Adopted FY 25-26 Projected FY 25-26 Proposed FY 26-27

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Function Department Program

Public Safety Police Communications

521 2130

PERSONNEL SERVICES

521-10-13 Other Salaries & Wages 15,149 - - - -

521-10-14 Overtime 30,319 - - - -

521-10-16 Christmas Bonus 1,100 - - - -

521-10-21 FICA Taxes 12,557 - - - -

521-10-23 Life & Health Insurance 40,633 - - - -

521-10-24 General Employee Retirement 8,068 - - - -

521-30-34 Other Contractual Services 134,439 241,539 325,000 325,000 291,000

521-30-40 Travel & Per Diem 313 - - - -

521-30-41 Communication Services 6,793 - - - -

521-30-46 Repair & Maintenance 4,738 - - - -

Account DESCRIPTION Actual FY 23-24 Actual FY 24-25 Adopted FY 25-26 Projected FY 25-26 Proposed FY 26-27

521-10-12 Regular Salaries & Wages 284,258 - - - -

Subtotal 392,084 - - - -

OPERATING

521-30-52 Operating Supplies 106 - - - -

Subtotal 146,389 241,539 325,000 325,000 291,000

PROGRAM TOTAL 538,472 241,539 325,000 325,000 291,000

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Function Department Program

Public Safety Police Support Services

521 2150

Account DESCRIPTION Actual FY 23-24 Actual FY 24-25 Adopted FY 25-26 Projected FY 25-26 Proposed FY 26-27

PERSONNEL SERVICES

521-10-12 Regular Salaries & Wages 251,660 281,004 288,620 288,620 306,004

521-10-14 Overtime 12,050 12,350 14,500 14,500 14,500

521-10-16 Christmas Bonus 500 500 500 500 500

521-10-21 FICA Taxes 18,616 20,401 23,227 23,227 24,557

521-10-23 Life & Health Insurance 60,950 68,813 72,598 72,598 74,820

521-10-24 General Employee Retirement 16,272 17,463 18,187 18,187 19,260

Subtotal 360,047 400,531 417,632 417,632 439,641

OPERATING

513-30-34 Other Contractual Services - - - - 16,405

521-30-41 Communication Services 55,192 54,261 62,500 62,500 62,500

521-30-42 Transportation & Postage 834 822 2,000 2,000 1,000

521-30-43 Utility Services 38,932 43,358 43,520 43,520 43,520

521-30-44 Rental & Leases 10,752 11,197 10,900 10,900 -

521-30-46 Repair & Maintenance 20,203 19,296 24,637 24,637 17,050

521-30-47 Printing & Binding - 470 500 500 500

521-30-51 Office Supplies 3,211 3,011 3,500 3,500 3,500

521-30-52 Operating Supplies 3,790 2,972 3,000 3,000 3,000

Subtotal 132,914 135,386 150,557 150,557 147,475

CAPITAL OUTLAY

512-60-64 Machinery & Equipment - 5,422 - - -

Subtotal - 5,422 - - -

PROGRAM TOTAL 492,962 541,339 568,190 568,190 587,116

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Function Department Program

Public Safety Police School Crossing

521 2160

Account DESCRIPTION Actual FY 23-24 Actual FY 24-25 Adopted FY 25-26 Projected FY 25-26 Proposed FY 26-27

PERSONNEL SERVICES

521-10-13 Other Salaries & Wages 20,347 24,110 26,578 26,578 27,907

521-10-14 Overtime - - - - 2,500

521-10-16 Christmas Bonus 300 300 300 300 300

521-10-21 FICA Taxes 1,541 1,868 2,056 2,056 2,349

521-10-24 General Employee Retirement Subtotal (19) - - - -

22,169 26,277 28,934 28,934 33,056

PROGRAM TOTAL 22,169 26,277 28,934 28,934 33,056

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Function Department Program

Public Safety Police Code Enforcement

521 2170

Account DESCRIPTION Actual FY 23-24 Actual FY 24-25 Adopted FY 25-26 Projected FY 25-26 Proposed FY 26-27

PERSONNEL SERVICES

521-10-12 Regular Salaries & Wages 167,776 198,721 207,179 205,179 225,984

521-10-14 Overtime 2,308 2,309 2,500 4,500 3,500

521-10-16 Christmas Bonus 300 400 400 400 400

521-10-21 FICA Taxes 11,828 14,663 16,071 16,071 17,510

521-10-23 Life & Health Insurance 42,665 55,050 58,078 58,078 59,856

521-10-24 General Employee Retirement 10,152 12,061 12,581 12,581 13,709

Subtotal 235,029 283,204 296,809 296,809 320,959

OPERATING

521-30-31 Professional Services 6,325 8,000 10,000 10,000 10,000

521-30-34 Other Contractual - - 5,000 5,000 -

521-30-40 Travel & Per Diem - 722 1,000 1,000 1,000

521-30-41 Communication Services 431 750 750 1,500 750

521-30-42 Transportation & Postage 2,741 4,440 4,000 4,000 4,000

521-30-51 Office Supplies 405 485 500 500 500

521-30-52 Operating Supplies 927 1,286 2,800 2,035 6,500

521-30-54 Books, Pub, Subscriptions 100 67 100 100 100

521-30-55 Employee Study Expense 600 600 600 615 600

521-30-56 Vehicle Repair & Maintenance - 85 5,100 5,100 900

Subtotal 11,529 16,436 29,850 29,850 24,350

CAPITAL OUTLAY

Machinery & Equipment 40,519 - - - -

Subtotal 40,519 - - - -

PROGRAM TOTAL 287,077 299,640 326,659 326,659 345,309

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Function Department Program

Public Safety Police Grants

521 2180

521-10-14 PERSONNEL SERVICES

Overtime - - - - -

Subtotal - - - - -

521-10-34 OPERATING

521-60-58 FDLE CESF Lake 1-C9-016 COVID - - - - -

521-60-03 Byrne JAGD-7078 Gas Mask 7,150 - - - -

521-60-04 Byrne JAGD-7075 Gas Mask 4,473 - - - -

521-60-60 FDOT Speed Enforcement 3,040 - - - -

521-60-24 Starchase System 2020MUBX006 - - - - -

521-60-25 Byrne JACG-8c015 Rifle Shield - - - - -

Account DESCRIPTION Actual FY 23-24 Actual FY 24-25 Adopted FY 25-26 Projected FY 25-26 Proposed FY 26-27

Other Contractual Services - 15,924 17,000 - -

Subtotal - 15,924 17,000 - -

CAPITAL OUTLAY

521-60-29 Byrne 2021 Bicycle Towing - - - - -

521-60-56 AR-15 Rebuild 8C090 - - - - -

Subtotal 14,663 - - - -

PROGRAM TOTAL 14,663 15,924 17,000 - -

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Police Department Priorities, Strategies, Goals & Objectives

The Police Department remains fully committed to advancing the City’s Strategic Plan Priorities and Strategies, including Safe Community and High-Quality Lifestyle. Departmental performance measures include key performance indicators (KPIs) that track progress toward both short-term and long-term goals. These measures help demonstrate the Department’s impact, allowing city officials to make informed decisions regarding funding, resource allocation, and strategic direction.

In 2026, the Department’s long-term goals continue to emphasize trend tracking and outcome measurements across multiple years. The Police Department is focused on the following objectives:

1. Maintaining Accreditation Excellence

The Department upholds its prestigious accreditation from the Florida Commission on Law Enforcement, reinforcing its sustained commitment to professionalism, accountability, and excellence in service delivery.

2. Strategic Plan Alignment

All Police Department initiatives continue to align with the City's Strategic Plan, particularly reinforcing the goals of creating an inviting, livable city and maintaining a Safe Community.

3. Enhanced Public Service and Safety

The Department focuses on delivering quality, cost-effective services that promote community safety and improve residents' daily experiences.

4. Response Time Optimization

In 2026, the Police Department is dedicated to further improving response times. Current average non-emergency response time stands at 5 minutes 58 seconds, and emergency response time averages 4 minutes 56 seconds. The Department aims to consistently meet or exceed the Lake County benchmark of 5 minutes 18 seconds for non-emergency and 4 minutes 43 seconds for emergency calls, based on the latest Public Safety Answering Point (PSAP) data, including call processing, turnout, and travel time.

5. Community Engagement Expansion

Increasing community visibility, positive interactions, and two-way communication remains a key objective. These efforts are designed to strengthen trust, enhance transparency, and encourage resident cooperation in promoting a safer environment.

6. Regional SWAT Collaboration

The Eustis Police Department SWAT team continues its collaborative efforts with neighboring Lake County law enforcement agencies, ensuring regional preparedness and joint response capabilities in critical incidents.

7. Code Enforcement Excellence

Building on the success of the FY 2025 Code Enforcement reorganization, the Department targets achieving and sustaining a 90% voluntary compliance rate, ensuring community standards are maintained effectively and cooperatively.

8. Addressing Community Needs

Departmental programs and initiatives remain focused on improving residents' quality of life, ensuring neighborhoods are safer, cleaner, and more attractive.

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9. Cost Reduction and Efficiency

The Department continues to implement strategies that help reduce costs related to criminal activity, legal proceedings, and public safety expenditures, contributing to the city's overall financial sustainability.

10. Comprehensive and Integrated Approach

The Department’s work in 2026 remains interconnected with the City’s broader strategic priorities — emphasizing safety, fiscal responsibility, community well-being, and a culture of shared responsibility among residents and law enforcement.

Police Department Services Outcome: Results and Accomplishments

The Police Department’s 2026 annual review offers a detailed evaluation of performance, operations, and goal achievement, resulting in positive outcomes and actionable insights for ongoing improvement. This review, aligned with Lake County Sheriff’s Department measures, highlights the following key accomplishments:

• Effective Crime Reduction

Continued reductions in crime rates, fewer violent incidents, and improved public perceptions of safety underscore the Department’s success in 2026.

• Strengthened Community Engagement

The Department’s sustained engagement with residents, community groups, and organizations ensures public input, responsiveness to concerns, and collaborative solutions. Notably, the Police Department has actively participated in all major city events and public gatherings this year.

• Proactive Problem Solving

By identifying emerging challenges early, the Department has implemented preventative measures, reduced potential community issues and demonstrated innovative, forward-looking policing strategies.

• Improved Emergency Response Efficiency

The Department continues to meet or exceed response time benchmarks, successfully managing emergencies, natural disasters, and large-scale public events with precision and care.

Professional Development

Officers and staff participate in ongoing training, certification, and development programs to maintain the highest standards of preparedness and professionalism.

• Transparency and Accountability

The Department has reinforced transparency in policies, procedures, and decision-making, while maintaining strong internal accountability systems to ensure public trust.

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• Fiscal Responsibility

Careful budget management and efficient resource allocation have allowed the Department to operate within its financial constraints, while still advancing critical programs and services.

• Technological Advancements

2026 saw the expanded use of cutting-edge technology, including advanced analytics, body-worn cameras, fixed street surveillance systems, and integrated communication platforms to enhance policing outcomes.

• Community Trust and Relationships

Through community policing and outreach programs, the Department has continued to strengthen positive relationships with residents, improving mutual understanding and cooperation.

• Diversity and Inclusion

Ongoing recruitment, retention, and internal support initiatives focus on fostering a diverse, inclusive, and equitable work environment within the Department.

• Crime Prevention Programs

Successful community-based prevention programs, including neighborhood watch, youth outreach, and public education campaigns, have been expanded to further reduce crime.

• Data and Analytics Integration

The Department has fully leveraged its newly added data analyst (hired in FY 2024), enhancing data-driven decision-making, crime trend identification, and strategic planning efforts.

Recommendations for Improvement

• Response Time Enhancement

Continue refining internal processes to consistently meet or improve upon the Lake County Sheriff's Office response time benchmarks.

• Community Engagement Documentation

Implement formalized systems to track and document community feedback, ensuring accountability, transparency, and better benchmarking of engagement outcomes.

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Police Department's Key Performance Indicators (KPIs)

Strategic Plan Priority	Strategic Plan Goal	Measures Type	Program Performance	Actual FY 2023-24	Actual FY 2024-25	Estimated 2025-26	Projected 2026-27
Police Department
Safe Community	Goal #3	Efficiency	Community Related Adult & Youth Events (hours)	201	182	200	200
Safe Community	Goal #3	Development Performance	Service 911 Calls	31,860	27,915	29,591	31,500
Safe Community	Goal #4	Development Performance	Actual Average Response Time Non-Emergency Calls	5 minutes 32 seconds	5 minutes 40 seconds	5 minutes 58 seconds	6 minutes 3 seconds
Safe Community	Goal #5	Development Performance	Actual Average Response Time Emergency Calls	4 minutes 43 seconds	4 minutes 48 seconds	4 minutes 56 seconds	5 minutes 6 seconds
Safe Community	Goal #3	Outcome	Number of Arrests	621	506	500	500
Total Police Department Services				32,682	28,603	30,291	32,200

Code Enforcement
Safe Community	Goal #3	Outcome	Code Enforcement Inspections Conducted	4,600	4382	4394	4500
Safe Community	Goal #3	Outcome	Code Violation Cases	1,120	1,182	1,100	1,200
Safe Community	Goal #4	Outcome	Courtesy Notices	758	834	783	850
Safe Community	Goal #5	Outcome	Violation Notices	405	347	375	400
Total Code Enforcement Services				6,883	5,563	5,552	5,750
Total Department Services				39,565	34,166	35,843	37,950

Summary:

The 2026 Police Department review reflects a robust commitment to public safety, innovation, professionalism, and continuous improvement. This roadmap will help guide the Department in maintaining its vital role in protecting and serving the community, while adapting to future challenges and opportunities.

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FIRE DEPARTMENT

DEPARTMENT DESCRIPTION

The Fire Department exists to protect the lives and property of residents and visitors in the City of Eustis. The Department provides 24-hour availability in responding to calls for service for fire suppression relating to structures, vehicles, and wildland (brush) fires. In addition, the Department provides 24-hour response to all emergency and non-emergency medical calls for service within the City, including all traffic crashes with

injury

The Fire Department is also responsible for reviewing building site and fire suppression plans in accordance with State Law and City Ordinance and conducting annual fire inspections of businesses within the City. Typically, the Department responds to approximately 4,500 calls for service per year and maintains an ISO rating of 2.

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Function Department Summary

Public Safety Fire

Program Title Budget by Program Part-Time Positions Part-Time Positions

2200 Administration $ 981,291 5 -

2210 Prevention 103,654 1 -

2220 Suppression 4,420,512 33 -

Capital Request

2200 ToughBooks Radio Fire 5,900

2200 Radios 53,000

2220 Construction 120,000

2220 EFD/633 Safety Compliance 8,250

522 Programs Capital Positions

Department Total $ 5,505,457 39 -

Summary by Category Actual FY 23-24 Actual FY 24-25 Adopted FY 25-26 Projected FY 25-26 Proposed FY 26-27 % Change Proposed/ Projected

Personnel Services 3,558,076 3,887,816 4,356,088 4,356,088 4,808,657 10.39%

Operating Expenses 409,211 442,386 500,200 500,200 509,650 1.89%

Subtotal 3,967,287 4,330,202 4,856,288 4,856,288 5,318,307 9.51%

Capital Outlay 18,232 88,640 123,400 174,900 187,150 7.00%

Department Total 3,985,518 4,418,842 4,979,688 5,031,188 5,505,457 9.43%

Total $ 187,150

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Authorized Personnel PTE	Actual	Actual	Adopted	Projected	Proposed	Included
	FY 23-24	FY 24-25	FY 25-26	FY 25-26	FY 26-27	Vacancy
Fire Inspector	1	1	1	-	-	-
Senior Fire Inspector	1	1	1	1	-	-
Fire Inspector	-	-	-	-	1	-
Fire Lieutenant Paramedic	3	5	5	5	5	-
Fire Lieutenant /EMT	2	2	2	-	-	-
Fire Lieutenant /Sr. Engineer Paramedic	1	-	-	-	-	-
Firefighter /EMT	3	9	9	-	-	-
Firefighter /Engineer/EMT	1	-	-	-	-	-
Firefighter /Engineer Paramedic	7	-	-	2	1	-
Firefighter /Paramedic	6	3	3	3	3	-
Firefighter /Paramedic /EMT	1	-	-	-	-	-
Senior Engineer /Paramedic	3	3	3	3	3	-
Fire Chief	1	1	1	1	1	-
Deputy Fire Chief	1	1	1	1	1	-
Fire Support Coordinator	1	1	1	1	1	-
Fire Lieutenant	-	-	-	1	1	-
Firefighter	-	1	1	10	15	3
Firefighter/Engineer	-	-	-	3	5	-
Fire Captain	-	1	1	1	1	-
Firefighter /Engineer /Paramedic	-	5	5	-	-	-
Firefighter/Medic	-	-	-	3	-	-
Fire Captain of Life Safety	-	-	-	1	1	-
Total	32	34	34	36	39	3

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Function Department Program

Public Safety Fire Administration

522 2200

Account DESCRIPTION Actual FY 23-24 Actual FY 24-25 Adopted FY 25-26 Projected FY 25-26 Proposed FY 26-27

PERSONNEL SERVICES

522-10-12 Regular Salaries & Wages 349,714 366,580 483,450 483,450 528,152

522-10-15 Special Pay - - 3,240 3,240 3,500

522-10-16 Christmas Bonus 400 300 500 500 500

522-10-21 FICA Taxes 18,559 26,279 37,270 37,270 40,710

522-10-23 Life & Health Insurance 48,760 50,453 72,598 72,598 74,820

522-10-24 General Employee Retirement 3,263 3,066 2,665 2,665 2,795

522-10-26 Fire Pension 96,696 89,853 126,932 126,932 106,114

Subtotal 517,392 536,531 726,655 726,655 756,591

OPERATING

522-30-31 Professional Services 17,990 19,329 1,600 1,600 1,600

522-30-34 Other Contractual Services 14,486 12,215 20,000 20,000 20,000

522-30-40 Travel & Per Diem 6,434 1,480 9,000 9,000 6,000

522-30-41 Communication Services 19,053 19,917 21,200 21,200 21,200

522-30-42 Transportation & Postage 455 333 1,000 1,000 1,000

522-30-43 Utilities 20,499 25,509 24,000 24,000 24,000

522-30-46 Repair & Maintenance 17,527 19,543 25,000 25,000 27,000

522-30-51 Office Supplies 2,242 2,176 3,000 3,000 3,000

522-30-52 Operating Supplies 17,998 16,645 20,000 20,000 18,000

522-30-54 Books, Pub, Subscriptions 4,990 2,679 5,500 5,500 4,000

522-30-55 Employee Study Expense 30,467 37,601 38,000 38,000 38,000

522-30-56 Vehicle Repair & Maintenance - - 2,000 2,000 2,000

Subtotal 152,141 157,427 170,300 170,300 165,800

CAPITAL OUTLAY

513-60-64 Machinery & Equipment - - 58,900 58,900 58,900

Subtotal - - 58,900 58,900 58,900

PROGRAM TOTAL 669,533 693,958 955,855 955,855 981,291

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Function Department Program

Public Safety Fire Prevention

522 2210

Account DESCRIPTION Actual FY 23-24 Actual FY 24-25 Adopted FY 25-26 Projected FY 25-26 Proposed FY 26-27

PERSONNEL SERVICES

522-10-14 Overtime 217 855 1,000 1,000 1,000

522-10-16 Christmas Bonus 200 200 100 100 100

522-10-21 FICA Taxes 7,796 5,347 4,618 4,618 4,725

522-10-23 Life & Health Insurance 23,364 18,350 14,520 14,520 14,964

513-30-32 Accounting & Auditing Fees - - - - 1,500

522-30-52 Operating Supplies 12,500 17,190 22,500 21,000 10,000

522-30-54 Books, Pub, Subscriptions - - - - 5,000

522-10-12 Regular Salaries & Wages 104,957 71,026 59,263 59,263 60,665

522-10-24 General Employee Retirement Subtotal 6,344 4,313 3,616 3,616 3,700

OPERATING

522-30-56 Vehicle Repairs & Maintenance Subtotal 1,848 142 2,000 2,000 2,000

14,348 17,333 24,500 23,000 18,500

PROGRAM TOTAL 157,226 117,424 107,616 106,116 103,654

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Function Department Program

Public Safety Fire Suppression

522 2220

PERSONNEL SERVICES

522-10-14 Overtime 222,986 271,891 255,000 255,000 260,000

522-10-16 Christmas Bonus 2,300 2,600 3,000 3,000 3,300

522-10-21 FICA Taxes 122,371 157,445 171,375 171,375 207,416

522-10-23 Life & Health Insurance 302,108 359,353 384,767 384,767 471,366

522-10-26 Fire Retirement 622,858 603,256 642,048 642,048 576,808

522-30-31 Professional Services - - 16,400 16,400 19,600

522-30-34 Other Contractual Services 25,840 28,148 34,000 34,000 34,000

522-30-46 Repair & Maintenance 33,902 34,683 35,000 35,000 35,000

522-30-52 Operating Supplies 143,031 153,925 160,000 161,500 160,000

522-30-56 Vehicle Repair & Maintenance 39,947 50,870 60,000 60,000 60,000

CAPITAL OUTLAY

Account DESCRIPTION Actual FY 23-24 Actual FY 24-25 Adopted FY 25-26 Projected FY 25-26 Proposed FY 26-27

522-10-12 Regular Salaries & Wages 1,625,183 1,856,649 2,090,127 2,090,127 2,448,021

Subtotal 2,897,807 3,251,194 3,546,317 3,546,317 3,966,912

OPERATING

522-30-64 Small Equipment & Tools - - - - 16,750

512-60-64 Machinery & Equipment 18,232 88,640 64,500 116,000 128,250

Subtotal 18,232 88,640 64,500 116,000 128,250

PROGRAM TOTAL 3,158,759 3,607,461 3,916,217 3,969,217 4,420,512

Subtotal 242,721 267,627 305,400 306,900 325,350

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Fire Department Priorities, Strategies, Goals & Objectives

The Fire Department is committed to advancing the City's Strategic Plan Priorities and Strategies, Safe Community and High-Quality Lifestyle. Departmental performance measures include key performance indicators (KPIs) that track progress toward short-term goals. The Fire Department demonstrates the impact of their activities on the achievement of immediate goals, helping city officials make informed decisions about funding and resource allocation for the long-term goals. The long-term goals and performance measures will involve tracking trends and outcomes over a more extended period. In support of Goal #1 to be a beautiful, livable city, and Goal #3 is to offer exceptional, public safety services. The Fire Department is geared up for a range of objectives listed below:

Unified Efforts for Safety: This collaboration underscores the notion that safety knows no boundaries. Through partnerships, communities work together for mutual well-being and resilience.

ISO Rating Excellence: A prime objective of the Fire Department is to maintain the coveted Insurance Service Office (ISO) rating of 2. This signifies the Department's commitment to top-tier performance and continuous improvement.

Response Time Improvement: The Fire department remains dedicated to consistently enhancing the average response time. The focus and goal of the Department meet the average Insurance Service Office requirements benchmark of 5 minutes and 33 seconds, reflects our commitment to achieving more efficient emergency response times. Note: According to the Fire Department incident statistics, ISO defines the average response time as the average call process time, average turnout time and average travel time.

Collaborative Fire Safety Network: Collaborative efforts extend across Lake County, with the Eustis Fire Department partnering with neighboring cities like Mount Dora, Tavares, Umatilla, and Lake County fire authorities.

Financial Relief for Residents: Departmental objectives not only ensure top-tier service delivery for safety and property protection but also lead to a reduction in property insurance costs for residents. Lower property insurance costs, resulting from the Fire Department's dedication to high standards, directly align with Goal #3's focus on cost-effective public services.

Strategic Community Protection: The Fire Department's involvement directly supports the City's Safe Community goal by bolstering emergency response capabilities and overall safety readiness.

Continuous Improvement: Upholding a remarkable ISO rating and engaging in collaborative efforts reflects the Fire Department's dedication to ongoing learning, adaptation, and enhancement.

Fire Department Services Outcome: Results and Accomplishments

The annual Fire Department's review outcome typically involves a comprehensive evaluation of the department's performance, operations, and goals, resulting in positive findings and actionable recommendations for improvement.

Following are the points of departmental annual review required by the ISO measures:

Effective Emergency Response: The review assesses the department's response times, the effectiveness of emergency services provided, and the ability to manage various types of incidents, from fires to medical emergencies. A successful outcome indicates that the department consistently meets or exceeds response time benchmarks and effectively mitigates emergency situations.

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Training and Professional Development: The annual review examines the training programs and professional development opportunities offered to firefighters. In FY 2025 the Fire Department had 11,000 hours of total training. Success is demonstrated by a well-trained and certified team capable of handling a wide range of emergencies. Recommendations for ongoing training and skill enhancement may also be included.

Equipment and Apparatus Maintenance: The Fire Department's equipment and apparatus, such as fire trucks and rescue vehicles, are critical for effective emergency response. A successful review outcome shows that equipment is well-maintained, regularly inspected, and in good working condition, ensuring readiness for emergencies.

Budget Management: Financial stability and responsible budget management are essential. A successful outcome confirms that the Fire Department operates within its budget, allocates resources efficiently, and demonstrates fiscal responsibility. Any cost-saving measures or financial planning recommendations are also highlighted.

Community Engagement: Successful Fire Departments actively engage with the community through public education, outreach programs, and fire prevention efforts. A positive outcome includes evidence of community involvement, such as fire safety workshops, school visits, and public awareness campaigns.

Safety and Occupational Health: Occupational safety is a top priority. A successful review outcome indicates that the department prioritizes firefighter safety, follows best practices for occupational health, and has a low rate of workplace injuries or incidents. The department added several tools to properly decontaminate after Structure Fires.

Compliance with Regulations: Fire Departments must adhere to various local, state, and federal regulations. A successful outcome confirms that the department complies with all relevant regulations and standards, including those related to building inspections, fire codes, and hazardous materials handling.

Response to Special Events and Disasters: The review assesses the department's ability to respond to special events and major disasters, such as hurricanes, wildfires, or large-scale accidents. The emergency management response to flash flood and the response was outstanding. Success is demonstrated by effective coordination and response during the incident.

Performance Metrics and Data Analysis: Data-driven decision-making is essential. A successful review outcome includes the use of performance metrics and data analysis to measure and improve the department's effectiveness.

Community Trust and Satisfaction: High levels of community trust and satisfaction are indicators of a successful Fire Department. Positive feedback from community members is considered a valuable part of the review process.

Recommendations for Improvement: In the departmental successful performance outcome, there are some recommendations for improvement:

Response Time: To improve an actual average response time according to the average Insurance Service Office requirements benchmark of 5 minutes and 33 seconds.

Community Engagement: To document community response for accountability, transparency, benchmarking and performance measurement.

Long-Term KPIs: The Department needs to set milestones and performance indicators that reflect their contributions to the city's long-term vision.

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Fire Department's Key Performance Indicators (KPIs) For This Report KPIs are Based off Calendar Year as Reported to State Increases Based off Flat 5% increase in call volume

Strategic Plan Priority	Strategic Plan Goal	Measures Type	Program Performance	Actual FY 2023-24	Actual FY 2024-25	Estimated 2025-26	Projected 2026-27
Safe Community	Goal #3	Development Performance	Emergency Fire Calls	1,371	1146	1567	1700
Safe Community	Goal #3	Development Performance	Medical Calls	3,571	3708	3893	4000
Safe Community	Goal #4	Development Performance	Actual Average Response Time	6 minutes 30 seconds	6 minutes 15 seconds	6 minutes 10 seconds	6 minutes 15 seconds
Safe Community	Goal #3	Outcome	Fire Inspections Completed	1,030	1045	1050	1100
Safe Community	Goal #3	Outcome	Mutual Aid Given	995	990	890	1000
Safe Community	Goal #3	Efficiency	Mutual Aid Received	2,454	2300	2100	2400
Total Fire Department Services				9,421	9,189	9,500	10,200

Overall, the annual review outcome for a Fire Department reflects the department's commitment to public safety, professionalism, and continuous improvement. It provides a roadmap for maintaining and enhancing the department's ability to serve and protect the community effectively.

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PUBLIC WORKS

DEPARTMENT DESCRIPTION

The Public Works Department is responsible for the maintenance and functioning of the City's infrastructure and assets for the safety and quality of life of residents and visitors. On the General Fund side, the Department handles the maintenance of City facilities and custodial vehicles, upkeep of parks and open spaces, and administration of the cemetery. On the Streets side, the Department manages public land, easements, street lighting and control, street maintenance, construction, tree management, and landscaping.

On the Stormwater side, the Department handles maintenance of all City storm and drainage infrastructure including inlets, swales, ponds, and pipes. And on the Utility side, the Department handles administration, drafting, engineering, and project management in support of Water & Sewer enterprises.

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Function Department Summary

Public Works Public Works

541 | 517 Programs Capital Positions

Program Title Budget by Program FTE Positions PTE Positions

4900 Garage Maintenance $ 314,725 3 -

4910 Building Maintenance 425,321 4 -

4920 Cemetery 237,232 3 -

4930 Park Maintenance 802,485 5 1

4940 Custodial Services 214,451 3 -

8600 Projects - - -

Department Total $ 1,994,214 18 1

Summary by Category Actual FY 23-24 Actual FY 24-25 Adopted FY 25-26 Projected FY 25-26 Proposed FY 26-27 % Change Proposed/ Projected

Personnel Services 986,460 1,107,490 1,216,991 1,216,991 1,313,564 7.94%

Operating Expenses 500,494 668,275 703,400 763,000 680,650 -10.79%

Subtotal 1,486,954 1,775,765 1,920,391 1,979,991 1,994,214 0.72%

Capital Outlay 35,490 69,017 191,000 206,900 - -100.00%

Department Total 1,522,444 1,844,782 2,111,391 2,186,891 1,994,214 -8.81%

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Authorized Personnel FTE	Actual	Actual	Adopted	Projected	Proposed	Included
Authorized Personnel FTE	FY 23-24	FY 24-25	FY 25-26	FY 25-26	FY 26-27	Vacancy
Mechanic III	1	-	-	-	1	-
Mechanic II	1	1	1	1	-	-
Building Craftworker	3	3	4	3	3	-
Building Maintenance Supervisor	1	-	1	-	-	-
Sexton	1	1	1	1	1	-
Assistant Sexton	1	1	1	1	1	-
Property Maintenance Supervisor	1	1	1	-	-	-
Maintenance Worker I	1	2	2	2	4	-
Maintenance Worker II	1	-	1	-	-	-
Custodian	2	2	2	2	2	-
Mechanic I	-	1	1	1	1	-
PW Supervisor	-	1	1	-	-	-
PW Maintenance Foreman	-	1	1	1	2	-
Land Superintendent	-	1	1	1	1	-
PW Foreman	-	1	1	-	-	-
Mechanic Supervisor	-	-	-	1	1	-
Building Crew Chief	-	-	-	1	-	-
Maintenance Crew Chief	-	-	-	1	1	-
Total	13	16	19	16	18	-
Authorized Personnel PTE	Actual	Actual	Adopted	Projected	Proposed	Included
Authorized Personnel PTE	FY 23-24	FY 24-25	FY 25-26	FY 25-26	FY 26-27	Vacancy
Horticulturist	-	-	-	-	1	-
Total	-	-	-	-	1	-

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Function Department Program

Public Works Public Works Garage Maintenance

541 4900

PERSONNEL SERVICES

541-10-14 Overtime 3,106 4,151 7,000 7,000 5,000

541-10-16 Christmas Bonus 200 300 300 300 300

541-10-21 FICA Taxes 9,572 12,970 13,647 13,647 14,378

541-10-16 Christmas Bonus 200 300 300 300

541-10-23 Life & Health Insurance 30,475 41,288 43,559 43,559 44,892

541-10-24 General Employee Retirement Subtotal 8,127 10,307 10,686 10,686 11,259

541-30-34 Other Contractual Services - - 1,500 1,500 1,500

541-30-41 Communication Services 922 1,203 1,800 1,800 1,800

541-30-43 Utilities 6,204 6,025 6,100 6,100 6,500

541-30-46 Repair & Maintenance 2,012 14,856 5,000 5,000 3,750

541-30-51 Office Supplies - - - - -

541-30-52 Operating Supplies 32,110 32,294 33,400 33,400 33,650

541-30-54 Books, Pub, Subscriptions 199 215 250 250

541-30-54 Books, Pub, Subscriptions 199 215 250 250 250

541-30-55 Employee Study Expense - - 1,200 1,200

541-30-55 Employee Study Expense - - 1,200 1,200 300

CAPITAL OUTLAY

541-60-62 Building - - 5,000 5,000 -

Account DESCRIPTION Actual FY 23-24 Actual FY 24-25 Adopted FY 25-26 Projected FY 25-26 Proposed FY 26-27

541-10-12 Regular Salaries & Wages 127,339 167,630 171,092 171,092 182,646

PERSONNEL SERVICES

178,820 236,646 246,283 246,283 258,475

OPERATING

541-30-56 Vehicle Repair & Maintenance 6,323 4,720 5,000 5,000 6,500

541-60-64 Machinery & Equipment Subtotal - 13,765 31,000 31,000 -

- 13,765 36,000 36,000 -

PROGRAM TOTAL 226,590 309,723 336,533 336,533 314,725

541-30-64 Small Equipment & Tools Subtotal 47,771 59,312 54,250 54,250 56,250

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Function Department Program

Public Works Public Works Building Maintenance

517 4910

PERSONNEL SERVICES

517-10-12 Regular Salaries & Wages 149,530 161,078 171,384 171,384 172,529

517-10-14 Overtime 9,122 18,230 17,000 17,000 17,000

517-10-16 Christmas Bonus 300 400 400 400 400

517-10-21 FICA Taxes 11,751 12,350 14,442 14,442 14,514

517-10-23 Life & Health Insurance 45,712 53,903 58,078 58,078 59,856

517-10-24 General Employee Retirement 9,541 10,758 11,303 11,303 11,372

Subtotal 225,957 256,720 272,608 272,608 275,671

OPERATING

517-30-40 Travel & Per Diem - - - - -

517-30-41 Communication Services 1,881 2,191 2,400 2,400 2,400

517-30-42 Transportation & Postage - - - - -

517-30-43 Utilities 3,845 4,696 5,000 5,000 5,000

517-30-44 Rental & Leases - 63,400 - 69,600 -

517-30-46 Repair & Maintenance 40,820 53,995 85,000 85,000 85,000

517-30-47 Demolitions & Cleanup - - - - -

517-30-51 Office Supplies - - - - -

517-30-52 Operating Supplies 30,442 23,769 30,000 30,000 29,050

517-30-54 Books, Pub, Subscriptions - - - - -

517-30-55 Employee Study Expense - - 2,400 2,400 1,200

CAPITAL OUTLAY

517-60-64 Machinery & Equipment 17,915 1,365 - - -

517-60-95 SBITA - - - - -

Subtotal 17,915 1,365 - - -

Account DESCRIPTION Actual FY 23-24 Actual FY 24-25 Adopted FY 25-26 Projected FY 25-26 Proposed FY 26-27

517-10-13 Other Salary & Wages - - - - -

517-30-34 Other Contractual Services 17,024 4,171 30,000 30,000 20,000

517-30-56 Vehicle Repair & Maintenance 2,504 4,328 5,000 5,000 5,000

517-30-64 Small Equipment & Tools - - - - 2,000

PROGRAM TOTAL 340,388 414,634 432,408 502,008 425,321

Subtotal 96,517 156,549 159,800 229,400 149,650

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Function Department Program

Public Works Public Works Cemetery Maintenance

517 4920

PERSONNEL SERVICES

517-10-14 Overtime 2,221 3,887 4,000 4,000 4,000

517-10-16 Christmas Bonus 200 200 300 300 300

517-10-21 FICA Taxes 6,138 6,222 8,381 8,381 10,683

517-10-23 Life & Health Insurance 24,380 27,525 33,879 33,879 44,892

517-10-24 General Employee Retirement 5,097 5,461 6,555 6,555 8,361

517-30-41 Communication Services 1,131 1,236 1,900 1,900 2,500

517-30-43 Utilities 4,415 7,605 10,000 10,000 11,750

517-30-46 Repair & Maintenance 12,828 2,381 6,000 6,000 6,000

517-30-49 Other Current Charges 472 718 1,000 1,000 1,000

517-30-52 Operating Supplies 7,212 7,827 10,000 10,000 9,150

517-30-55 Employee Study Expense - 154 2,800 2,800 300

517-30-56 Vehicle Repair & Maintenance - 705 1,950 1,950 1,950

517-30-58 Nich Engraving - - 300 300 -

CAPITAL OUTLAY

517-60-62 Building - - 20,000 20,000 -

Account DESCRIPTION Actual FY 23-24 Actual FY 24-25 Adopted FY 25-26 Projected FY 25-26 Proposed FY 26-27

517-10-12 Regular Salaries & Wages 82,597 87,186 105,254 105,254 135,346

Subtotal 120,634 130,481 158,369 158,369 203,582

OPERATING

517-30-64 Small Equipment & Tools - - - - 1,000

517-60-64 Machinery & Equipment 17,575 38,605 110,000 110,000 -

Subtotal 17,575 38,605 130,000 130,000 -

PROGRAM TOTAL 164,267 189,712 322,319 322,319 237,232

Subtotal 26,058 20,625 33,950 33,950 33,650

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Function Department Program

Public Works Public Works Park Maintenance

517 4930

Account DESCRIPTION Actual FY 23-24 Actual FY 24-25 Adopted FY 25-26 Projected FY 25-26 Proposed FY 26-27

PERSONNEL SERVICES

517-10-12 Regular Salaries & Wages 202,596 202,761 238,218 238,218 238,882

517-10-14 Overtime 9,233 10,429 10,000 10,000 15,000

517-10-16 Christmas Bonus 500 400 450 450 600

517-10-21 FICA Taxes 15,011 15,466 18,719 18,719 19,468

517-10-23 Life & Health Insurance 54,855 55,050 65,338 65,338 82,302

517-10-24 General Employee Retirement 12,977 12,728 14,652 14,652 15,233

Subtotal 295,172 296,834 347,377 347,377 371,485

OPERATING

517-30-34 Other Contractual Services 119,790 186,241 156,900 156,900 156,900

517-30-40 Travel & Per Diem 1,262 3,206 4,000 4,000 2,000

517-30-41 Communication Services 2,018 2,698 3,000 3,000 3,000

517-30-43 Utilities 78,587 79,941 80,000 80,000 81,000

517-30-46 Repair & Maintenance 28,959 47,639 91,450 81,450 78,725

517-30-52 Operating Supplies 84,194 98,231 100,100 100,100 97,050

517-30-54 Books, Pub, Subscriptions 390 490 550 550 225

517-30-55 Employee Study Expense 2,280 3,760 5,100 5,100 2,100

517-30-56 Vehicle Repair & Maintenance 8,962 4,970 5,000 5,000 6,000

- - - - 4,000

Subtotal 326,442 427,177 446,100 436,100 431,000

CAPITAL OUTLAY

517-60-63 Impv. Other Than Bldg. - 15,282 25,000 40,900 -

Subtotal - 15,282 25,000 40,900 -

PROGRAM TOTAL 621,614 739,292 818,477 824,377 802,485

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Function Department Program

Public Works Public Works Custodial Services

517 4940

PERSONNEL SERVICES

517-10-14 Overtime 2,258 3,893 3,000 3,000 3,000

517-10-16 Christmas Bonus 300 300 300 300 300

517-10-21 FICA Taxes 8,316 9,542 10,017 10,017 10,735

517-10-16 Christmas Bonus 300 300 300 300

517-10-23 Life & Health Insurance 36,570 41,288 43,559 43,559 44,892

517-10-24 General Employee Retirement Subtotal 6,978 7,681 7,838 7,838 8,401

517-30-41 Communication Services 601 657 1,200 1,200 1,200

517-30-46 Repair & Maintenance - - 200 200 200

517-30-46 Repair & Maintenance - - 200 200

517-30-52 Operating Supplies 2,635 3,654 6,500 6,500 6,900

517-30-55 Employee Study Expense - - 400 400

517-30-55 Employee Study Expense - - 400 400 300

Account DESCRIPTION Actual FY 23-24 Actual FY 24-25 Adopted FY 25-26 Projected FY 25-26 Proposed FY 26-27

517-10-12 Regular Salaries & Wages 111,456 124,105 127,641 127,641 137,023

PERSONNEL SERVICES

165,878 186,809 192,355 192,355 204,351

OPERATING

517-30-56 Vehicle Repair & Maintenance 470 301 1,000 1,000 1,500

Subtotal 3,706 4,612 9,300 9,300 10,100

PROGRAM TOTAL 169,584 191,421 201,655 201,655 214,451

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Function Department Program

Public Works Public Works Projects

517 8600

Account DESCRIPTION Actual FY 23-24 Actual FY 24-25 Adopted FY 25-26 Projected FY 25-26 Proposed FY 26-27

517-60-07 CAPITAL OUTLAY Comm. Chamber Improvements Subtotal -

- - - - - -

PROGRAM TOTAL - - - - - -

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Public Works Street Maintenance Department Priorities.

Strategies, Goals & Objectives

The Public Works Department is aligned with the City's Strategic Plan's and aims for a Safe Community and Developed Infrastructure. Departmental performance measures include key performance indicators (KPIs) that track progress toward short-term goals. The Public Works Department demonstrates the impact of their activities on the achievement of immediate goals, helping city officials make informed decisions about funding and resource allocation for the long-term goals. The long-term goals, performance measures will involve tracking trends and outcomes over a more extended period. Goal #1 envisions a picturesque and livable city with a dynamic lakefront char- acter. Concurrently, Goal #3 seeks to provide high-quality budget-conscious public services. In this context, the Public Works Department is on the move, focusing on the following:

Infrastructure Excellence: Department is committed to upholding high-quality standards and adopting industry-best practices. This dedication spans the continuous repair, implementation, and upkeep of various infrastructure elements and assets across the city.

Staying Ahead: To align with Goal #1's vision and Goal #3's mission, the department remains vigilant about staying well-versed in emerging techniques and methods for enhancing cost efficiency and overall value. This includes optimizing labor, equipment, and supply needs associated with infrastructure projects.

Innovative Efficiency: The Public Works Department is dedicated to exploring new ways for operational efficiency, value enhancement, and infrastructural excellence.

Collaborative Progress: By consistently improving infrastructure while ensuring cost-effectiveness, the department contributes to achieving the City's goals.

Continuous Improvements: The Department remains proactive in its pursuit of knowledge and expertise. Regularly updating its practices and staying informed about advancements in the industry, the department contributes significantly to the City's overall growth and prosperity. In FY 2025 the request for services decreased by 3%, which demonstrates City's continuous service improvements.

Public Works Street Maintenance Services Outcome: Results and Accomplishments

An annual review outcome for a Public Works and Street Maintenance department reflects efficient operations, well-maintained road infrastructure, and a commitment to enhancing the community's quality of life.

Following are the points of the Public Works Department annual review, required by the City's policies and regulations:

Road Quality: The Department ensures that roads and streets are in good condition, minimizing potholes and other damage that can affect public safety and vehicle maintenance.

Regular Maintenance: Roads receive regular maintenance, including resurfacing, crack sealing, and striping to extend their lifespan and improve safety. During FY 2025, there was a notable expansion in street resurfacing, with an additional 150 miles covered. Additionally, 30 more miles of streets were resealed, marking an increase of nearly 1.5% compared to the previous year's efforts

Sidewalk and Curb Maintenance: Sidewalks and curbs are well-maintained, providing safe pedestrian pathways and accessibility for all residents.

Drainage Management: Proper drainage systems are in place to prevent flooding and water damage during heavy rainfalls.

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Landscaping and Green Spaces: Parks, public areas, and green spaces are well-kept, enhancing the city's appearance and livability.

Emergency Response: Public Works staff are prepared and responsive during emergencies, such as floods, hurricanes, and storms, to ensure infrastructure resilience.

Technology Integration: The Department uses technology such as GIS (Geographic Information Systems) AutoCAD for better asset management, engineering, and planning.

Environmental Sustainability: The Department incorporates environmentally sustainable practices in landscaping, waste management, and road construction materials. Furthermore, the department underwent restructuring, which included the establishment of the Environmental Compliance Division.

Traffic Flow Optimization: The Public Works Department uses data-driven approaches to improve traffic flow and reduce congestion, potentially through smart traffic management systems. The number of streetlights maintained in FY 2025 was less by 8% compared to the previous year. This highlights an enhancement in the quality of departmental maintenance.

Budget Management: Fiscal responsibility is demonstrated through efficient use of budget resources and adherence to financial guidelines.

Recommendations for Improvement: In the departmental successful performance outcome, there are some recommendations for improvement:

Community Engagement: Actively engage with the community to gather feedback, address concerns, and inform residents about ongoing maintenance and improvement projects.

Safety Protocols: Regularly update safety protocols for staff to prevent accidents and injuries during maintenance and construction activities.

Asset Replacement Planning: Develop a long-term plan for replacing aging infrastructure to avoid costly emergency repairs.

The annual review for a Public Works and Street Maintenance Department signifies a commitment to maintaining and enhancing a City's road infrastructure for the benefit of residents and businesses. Continuous improvement in asset management, technology adoption, environmental sustainability, and community engagement can further elevate the department's effectiveness and contribute to the overall well-being of the community.

Public Works Department - Street Maintenance Key Performance

Indicators (KPIs)

Strategic Plan Priority	Strategic Plan Goal	Measures Type	Program Performance	Actual FY 2023-24	Actual FY 2024-25	Estimated FY 2025-26	Projected FY 2026-27
Developed and Functional Infrastructure	Goal #1	Development Performance	Requests for Service	605	707	725	745
Developed and Functional Infrastructure	Goal #1	Development Performance	Parks & Playgrounds Requests for Service	1,530	1,390	1,210	1,105
Developed and Functional Infrastructure	Goal #1	Outcome	Length of Street Resurfaced	14,650	11,050	12,570	15,855
Developed and Functional Infrastructure	Goal #1	Outcome	Length of Street Resealed Length of Maintained Sidewalks	15,390	14,362	10,750	13,207
Developed and Functional Infrastructure	Goal #1	Outcome	Maintained Sidewalks Quantity of Stop Bars Installed	3,800	2,785	3,418	2,975
Developed and Functional Infrastructure	Goal #1	Outcome	Number of Street Lights Maintained	66	47	38	36
Total Public Works - Street Maintenance				1,260	1,280	1,280	1,282
				37,301	31,621	29,991	35,205

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DEPARTMENT DESCRIPTION

The Eustis Memorial Library makes available to the community the opportunity to experience a high quality of public library services. The Library provides access to information resources, staff facilities and services that respond to the pursuit of knowledge, education, life-long learning, cultural enrichment, and recreational reading and listening. Services include a circulating collection of 127,000 items, photocopy and printing, onsite databases through the online catalog, current and back issues of over 200 periodicals and newspapers, 8,300 titles of video media and 2,500 of audio books, and e-book collection of over 3,000 titles, voter, onsite bookstore, 30 internet kiosks, and much more.

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Function Department Summary

Culture & Recreations Library

571 Programs Capital Positions

Program Title Budget by Program FTE Positions PTE Positions

7130 Public Services $ 1,226,833 11 7

Eustis Historical Museum $ 86,236 - 1

Department Total $ 1,313,069 11 7

Summary by Category Actual Actual Adopted Projected Proposed % Change

FY 23-24 FY 24-25 FY 25-26 FY 25-26 FY 26-27 Proposed/

Projected

Personnel Services 763,761 900,688 948,178 948,178 1,036,889 9.36%

Operating Expenses 171,649 165,025 222,180 222,180 276,180 24.30%

Subtotal 935,410 1,065,712 1,170,358 1,170,358 1,313,069 12.19%

Capital Outlay - 1,696 6,000 6,000 - -100.00%

Department Total 935,410 1,067,408 1,176,358 1,176,358 1,313,069 11.62%

Authorized Personnel FTE Actual Actual Adopted Projected Proposed Included

FY 23-24 FY 24-25 FY 25-26 FY 25-26 FY 26-27 Vacancy

Library Director 1 1 1 1 1 -

Senior Staff Assistant 1 1 1 1 1 -

Librarian III - Youth Services 1 1 1 - 1 -

Librarian - Tech Services I 1 - - - - -

Librarian III - Adult Services 1 1 1 2 1 -

Circulation Manager 1 1 1 1 1 -

Library Tech I 2 - - 1 1 -

Library Tech II - Circulation 3 - - - - -

Librarian II - Youth Services III - - - - - -

Library Tech II - - - 2 2 -

Library Tech III - - - 1 2 -

Library Technician I - 3 4 - - -

Library Technician II - 3 3 - - -

Librarian I - 1 1 2 1 -

Total 11 12 13 11 11 -

Authorized Personnel PTE Actual Actual Adopted Projected Proposed Included

FY 23-24 FY 24-25 FY 25-26 FY 25-26 FY 26-27 Vacancy

Tour Guide - - - - 1 -

Library Tech I - - - 3 3 -

Library Pages - 2 5 2 3 -

Library Page II - 1 1 1 - -

Total - 3 6 6 7 -

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Budget by FTE PTE

7130 Public Services $ 1,226,833 11

Eustis Historical Museum $ 86,236 -

Department Total $ 1,313,069 11

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Function Department Program

Culture & Resources Library Public Services

PERSONNEL SERVICES

571-10-12 Regular Salaries & Wages 507,289 569,535 597,595 597,595 643,888

571-10-14 Overtime 40 - - - -

571-10-16 Christmas Bonus 1,300 1,700 1,700 1,700 1,700

571-10-21 FICA Taxes 41,072 48,855 53,483 53,483 57,406

571-10-23 Life & Health Insurance 131,042 151,388 159,715 159,715 164,604

571-10-24 General Employee Retirement 31,162 34,045 35,856 35,856 38,633

Subtotal 763,761 900,688 948,178 948,178 1,011,053

OPERATING

571-30-40 Travel & Per Diem 112 1,287 3,000 3,000 2,000

571-30-41 Communication Services 21,361 19,949 21,840 21,840 18,840

571-30-42 Transportation & Postage 1,169 1,916 2,200 2,200 2,200

571-30-43 Utilities 37,703 36,667 51,420 47,420 47,420

571-30-46 Repair & Maintenance 21,178 17,211 12,920 16,920 16,920

571-30-47 Printing & Binding 318 459 500 500 200

571-30-48 Promotional Activities 481 459 900 900 1,000

571-30-51 Office Supplies 16,009 17,089 19,000 19,000 19,000

571-30-52 Operating Supplies - - - - 10,000

571-30-54 Books, Pub, Subscriptions 66,119 62,788 100,800 100,800 87,600

571-60-64 Machinery & Equipment - 1,696 6,000 6,000 -

Subtotal - 1,696 6,000 6,000 -

571 7120

Account DESCRIPTION Actual FY 23-24 Actual FY 24-25 Adopted FY 25-26 Projected FY 25-26 Proposed FY 26-27

571-10-13 Other Salaries & Wages 51,857 95,164 99,830 99,830 104,821

571-30-34 Other Contractual Services 7,200 7,200 7,600 7,600 7,600

571-30-55 Employee Study Expense - - 2,000 2,000 3,000

Subtotal 171,649 165,025 222,180 222,180 215,780

Capital Outlay

PROGRAM TOTAL 935,410 1,067,408 1,176,358 1,176,358 1,226,833

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Function Department Program

Culture & Resources Library Eustis Historical Museum

571 7190

Account DESCRIPTION Actual FY 23-24 Actual FY 24-25 Adopted FY 25-26 Projected FY 25-26 Proposed FY 26-27

PERSONNEL SERVICES

571-10-12 Regular Salaries & Wages - - - - -

571-10-13 Other Salaries & Wages - - - - 20,000

571-10-14 Overtime - - - - 4,000

571-10-16 Christmas Bonus - - - - -

571-10-21 FICA Taxes - - - - 1,836

571-10-23 Life & Health Insurance - - - - -

571-10-24 General Employee Retirement Subtotal - - - - -

OPERATING 25,836

571-30-34 Other Contractual Services - - - - 12,000

571-30-40 Travel & Per Diem - - - - 750

571-30-41 Communication Services - - - - 2,100

571-30-42 Transportation & Postage - - - - 250

571-30-44 Rental & Leases - - - - 11,500

571-30-46 Repair & Maintenance - - - - 14,000

571-30-47 Printing & Binding - - - - 1,200

571-30-48 Promotional Activities - - - - 11,500

571-30-51 Office Supplies - - - - 2,500

571-30-54 Books, Pub, Subscriptions - - - - 4,600

571-30-55 Employee Study Expense - - - - -

Subtotal - - - - 60,400

Capital Outlay

571-60-64 Machinery & Equipment - - - - -

Subtotal - - - - -

PROGRAM TOTAL - - - - 86,236

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Department Description

The Eustis Memorial Library provides a high quality of public library services. The Library provides access to a welcoming, clean facility and services including information resources in multiple formats that respond to the pursuit of knowledge, education, life-long learning, cultural enrichment and recreational reading and listening. Services include a circulating collection of over 100,000 items, including 7,600 video media and 2,500 audio media and 4,500 Ebooks and audio books, photocopying and printing, both on-site and remote access to information databases and our catalog, current and back issues of 76 magazines and newspapers.

Library Priorities, Strategies, Goals & Objectives

The library objectives are aligned with the City’s Strategic Plans core Priorities and Strategies, notably the pursuit of a High-Quality Lifestyle. Departmental performance measures include key performance indicators (KPIs) that trac progress toward short term goals. The Library Department demonstrates the impact of their activities on the achievement of immediate goals, helping city officials make informed decisions about funding and resource allocation for the long-term goals. The long-term goals and performance measures will involve tracking trends and outcomes over a more extended period. Additionally, it is dedicated to achieving the objectives outline in Goal #1 and Goal #3, which emphasize creating an appealing, livable environment and delivering excellent, budget-friendly public services.

Information Access and Education: One of the Library's central objectives is to ensure widespread access to information resources and a readily available collection of books. This commitment is intertwined with its role in advancing community education through the facilitation of free, high-quality programs and instructional offerings.

Nurturing Innovative Spaces: The library actively nurtures an environment of innovation. By gauging the interests of patrons and providing a welcoming setting, it encourages the launch of creative ideas. The library envisions itself as a dynamic hub for brainstorming and creative exploration.

Enhancing User Experience: With a focus on Goal #3's commitment to quality public services, the library is committed to refining user experience. It strives to improve access to its print and computer-based resources, deploying regular maintenance, software upgrades, and digital collection expansion.

Lifelong learning: Beyond its physical presence, the library stands as a catalyst for lifelong learning. It not only supports formal education but also champions personal growth through its wide array of programs and resources.

Digital Literacy Advancement: Recognizing the importance of technology in today's world, the library's focus on upgrading computers, software, and digital collections reflects its dedication to advancing digital literacy and accessibility.

Community Engagement: The library fosters community engagement by organizing events, workshops, and forums that cater to various interests and age groups. This proactive approach promotes social interaction, shared learning, and community cohesiveness.

Skilled staff and welcoming Spaces: To realize Goal #1's vision, the library places high importance on its team. By employing skilled individuals with exceptional customer service abilities, the library ensures that each interaction is a positive and enriching experience.

Positive Community Effect: The library's objectives go beyond its walls. By providing quality resources, programs, and experiences, it contributes to a thriving city, aligning with both the intermediate goals and the broader vision of the Strategic Plan.

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Library Services Outcome: Results and Accomplishments

The Public Library's annual review outcome signifies that the library is effectively fulfilling its mission, providing valuable services to the community, and making progress towards its goals. Following are the points of the library annual review, required by the City's policies and regulations:

Usage Metrics: The library confirms fluctuating numbers of patrons, circulation of materials, and participation in library programs and events, and does regular program surveys to ensure that it is meeting community needs and expectations.

Community Engagement: The library actively engages with the community through outreach programs, partnerships with local organizations, and participation in community events. It fosters a sense of belonging and inclusion.

Program Success: The library's programs and events are well attended and receive positive feedback from participants. They align with the City's strategic plan goals and community interests.

Collection Quality: the library maintains and up-to-date collection of books, digital resources, and multimedia materials that reflect the interests and needs of the community.

Technology Integration: The library leverages technology to enhance services, such as providing digital resources, online catalog access, and user-friendly library management systems.

Customer Services: Patrons consistently report high levels of satisfaction with the library staff's knowledge, friendliness, helpfulness, and responsiveness. The library provides excellent customer service.

Accessibility: The library is accessible to all members of the community, including individuals with disabilities. It has provisions for accommodating different needs.

Financial Stewardship: The library manages its budget effectively, demonstrating fiscal responsibility, transparency, and accountability in resource allocation.

Collaboration: The library collaborates with other city departments, schools, local businesses, and community organizations to maximize resources and extend its impact. The memorial Library works as an Emergency Management Center at emergency operations time.

Staff Development: The library invests in staff training and development to keep up with evolving trends in library science, technology, and customer service.

Recommendations for Improvement: In the departmental successful performance outcome, there are some recommendations of improvement:

Space Utilization: Assess the library's physical space and consider renovations or updates to optimize the use of space for patrons and programs.

Marketing and Outreach: Enhance marketing efforts to raise awareness of Library services and events within the community.

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I’ve annual review for a library Department not only demonstrates achievements but also identifies areas for growth and improvement. By addressing these areas, the library can better serve its community, adapt to changing needs and remain a valuable resource for residents.

Memorial Library Key Performance Indicators (KPISs)

Memorial Library Key Performance Indicators (KPIs)

Strategic Plan Priority	Strategic Plan Goal	Measure Type	Program Performance	Actual FY 2023-24	Actual FY 2024-25	Estimated FY2025-26	Projected FY2026-27
High- Quality Lifestyle	Goal # 1	Outcome	Volume of collection	100,988	96,095	97,000	98,001
High- Quality Lifestyle	Goal # 3	Efficiency	Number of items circulated	99,621	76,482	79,500	81,000
High- Quality Lifestyle	Goal # 3	Outcome	Number of virtual visits	34,000	34,300	32,000	33,000
High- Quality Lifestyle	Goal # 3	Efficiency	Number of responses to Reference Inquiries	17,650	15,785	16,000	16,500
High- Quality Lifestyle	Goal # 4	Outcome	Number of Adult events	36	194	250	245
High- Quality Lifestyle	Goal # 4	Outcome	Number of adult event participants	1,598	3,446	4,000	3,750
High- Quality Lifestyle	Goal # 4	Outcome	Number of youth events	70	312	315	299
High- Quality Lifestyle	Goal # 4	Outcome	Number of Youth events participants	2,780	9,000	10,000	9,500
High- Quality Lifestyle	Goal # 1	Outcome	Public Computer sessions	5,500	5,623	5,500	5,400
High- Quality Lifestyle	Goal # 1	Outcome	Number of Patrons.	6,740	7,324	6,500	6,200
Total Library Services				268,983	248,561	251,065	253,895

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PARKS & RECREATION

DEPARTMENT DESCRIPTION

The Parks & Recreation Department offers various organized recreational programs and activities for people of all ages. The Department provides several sites and facilities throughout the City for passive and active recreational activities. It conducts programs, team sports leagues, and other classes for health, wellness, and quality of life for City residents. Just a few of the programs offered are softball, soccer, flag football, basketball, after-school fun zone, and golden senior activities.

The Department also runs an aquatic center that offers swim teams, lessons, fitness programs, and lifeguard lessons. In addition, the Department runs the rental program of City facilities for private use.

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Function Department Summary

Culture & Recreation Parks & Recreation

572 Programs Capital Positions

7300 Administration $ 720,405 3 -

7310 Facility Rental 613,384 6 3

7310 Facility Rental 613,384 6

7320 Prog. Operations & Events 659,812 4 17

7320 Prog. Operations & Events 659,812 4

7330 Aquatic Programs 270,852 1

Capital Request

7330 Aquatic Programs 270,852 1 8

Department Total $ 2,264,454 14

Department Total $ 2,264,454 14 28

Program Title Budget by Program FTE Positions PTE Positions

Budget by FTE PTE

7300 RecTrack Software $ 28,000

Storage Shed 150,000

Women's Club Stucco 50,000

Community Center Kitchen Renovations 75,000

Women's Club Courtyard Upgrade 70,000

Administration Building Paint 9,000

Pavilion Concrete Repairs 5,000

Corey Rolle Field Turf Grass 25,000

Summary by Category Actual Actual Adopted Projected Proposed % Change

FY 23-24 FY 24-25 FY 25-26 FY 25-26 FY 26-27 Proposed/

Personnel Services 796,552 1,151,917 1,340,948 1,340,948 1,383,179 3.15%

Operating Expenses 312,743 479,983 554,925 549,285 469,275 -14.57%

Subtotal 1,109,295 1,631,900 1,895,873 1,890,233 1,852,454 -2.00%

Capital Outlay 54,892 459,522 35,000 158,208 412,000 160.42%

Department Total 1,164,187 2,091,422 1,930,873 2,048,440 2,264,454 10.55%

Total $ 412,000

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Function	Department					Summary
Culture & Recreation	Parks & Recreation
	572			Programs	Capital	Positions
Authorized Personnel FTE	Actual	Actual	Adopted	Projected	Proposed	Included
	FY 23-24	FY 24-25	FY 25-26	FY 25-26	FY 26-27	Vacancy
Parks & Recreation Director	1	1	1	1	1	-
Administrative Assistant	-	-	-	-	1	-
Senior Staff Assistant	3	3	3	3	2	-
Maintenance Crew Chief	1	1	1	1	1	-
Custodian	2	2	2	2	2	-
Pool Supervisor	1	1	1	-	-	-
Maintenance Worker I	-	-	-	-	3	-
Program Coordinator - Athletics	3	3	3	-	1	-
Program Coordinator - Youth Programs	-	-	-	1	1	-
Program Coordinator - Teen Programs	-	-	-	1	1	-
Aquatics Manager	-	-	-	1	1	-
Deputy Aquatics Manager	-	-	-	1	-	-
Total	11	11	11	11	14	-
Authorized Personnel PTE	Actual	Actual	Adopted	Projected	Proposed	Included
	FY 23-24	FY 24-25	FY 25-26	FY 25-26	FY 26-27	Vacancy
Custodian	2	2	3	3	3	-
Recreation Complex Assistant	3	3	20	15	15	-
Bus Driver	-	-	2	2	2	-
Head Lifeguard	-	1	1	1	1	-
Lifeguard & Splash Pad Attendant	7	7	7	7	7	-
	12	13	33	28	28	-

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Function Department Program

Culture & Recreation Parks & Recreation Administration

PERSONNEL SERVICES

572-10-14 Overtime 824 880 2,000 2,000 2,000

572-10-16 Christmas Bonus 300 300 300 300 300

572-10-21 FICA Taxes 9,709 14,273 15,968 15,968 16,987

572-10-23 Life & Health Insurance 31,491 41,288 43,559 43,559 44,892

572-10-24 General Employee Retirement Subtotal 8,427 11,846 12,506 12,506 13,305

572-30-34 Other Contractual Services - - 5,300 5,300 7,300

572-30-40 Travel & Per Diem 1,218 1,720 2,750 2,750 1,500

572-30-41 Communication Services 4,700 4,780 6,800 6,800 6,800

572-30-42 Transportation & Postage 85 122 - - 100

572-30-43 Utility Services - 2,074 6,000 6,000 3,000

572-30-46 Repair & Maintenance 1,400 1,271 1,400 2,400 2,400

572-30-48 Promotional Activities 1,500 9,000 6,500 6,500 5,000

572-30-51 Office Supplies 1,318 2,775 3,000 3,000 2,000

572-30-52 Operating Supplies 2,498 3,700 5,200 5,200 5,200

572-30-54 Books, Pub, Subscriptions 619 2,775 2,775 2,775 2,775

572-30-55 Employee Study Expense 1,011 2,588 4,100 4,100 4,100

572-30-56 Vehicle Repair & Maintenance 110 403 1,500 1,500 1,000

CAPITAL OUTLAY

572 7300

Account DESCRIPTION Actual FY 23-24 Actual FY 24-25 Adopted FY 25-26 Projected FY 25-26 Proposed FY 26-27

572-10-12 Regular Salaries & Wages 137,020 196,669 206,426 206,426 219,747

OPERATING 187,771 265,256 280,757 280,757 297,230

572-30-31 Professional Services 7,238 7,500 30,000 30,000 -

572-60-64 Machinery & Equipment - 298,957 - 22,668 382,000

Subtotal - 298,957 - 22,668 382,000

PROGRAM TOTAL 209,468 602,920 356,082 379,750 720,405

Subtotal 21,697 38,707 75,325 76,325 41,175

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Function Department Program

Culture & Recreation Parks & Recreation Facility Rental

572 7310

PERSONNEL SERVICES

572-10-13 Other Salary & Wages 15,229 29,772 48,920 48,920 48,920

572-10-14 Overtime 297 1,346 3,000 3,000 3,000

572-10-16 Christmas Bonus 300 500 700 700 900

572-10-21 FICA Taxes 7,982 15,284 18,835 18,835 21,189

572-10-23 Life & Health Insurance 32,507 64,225 72,598 72,598 89,784

572-10-24 General Employee Retirement 5,745 10,791 11,795 11,795 14,920

572-30-31 Professional Services 121 - - - -

572-30-41 Communication Services 9,252 11,919 11,350 11,350 11,350

572-30-43 Utility Services 46,981 41,620 42,150 42,150 42,150

572-30-46 Repair & Maintenance 29,479 29,264 32,800 39,500 40,000

572-30-47 Printing & Binding 293 1,993 - - -

572-30-48 Promotional Activities 805 700 - - -

572-30-52 Operating Supplies 47,090 54,056 61,500 60,500 61,500

572-30-56 Vehicle Repair & Maintenance 2,870 2,912 4,000 4,000 4,000

CAPITAL OUTLAY

572-60-63 Park Improvements - - - - 30,000

Account DESCRIPTION Actual FY 23-24 Actual FY 24-25 Adopted FY 25-26 Projected FY 25-26 Proposed FY 26-27

572-10-12 Regular Salaries & Wages 93,211 179,068 193,588 193,588 245,670

Subtotal 155,269 300,987 349,435 349,435 424,384

OPERATING

572-60-64 Machinery & Equipment 29,990 44,921 35,000 135,540 -

Subtotal 29,990 44,921 35,000 135,540 30,000

PROGRAM TOTAL 322,150 488,372 536,235 642,475 613,384

Subtotal 136,891 142,464 151,800 157,500 159,000

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Function Department Program

Culture & Recreation Parks & Recreation Prog. Operations & Events

572 7320

PERSONNEL SERVICES

572-10-13 Other Salary & Wages 101,021 165,690 142,800 142,800 149,940

572-10-14 Overtime 1,546 2,585 5,000 5,000 5,000

572-10-16 Christmas Bonus 1,300 400 1,500 1,500 1,500

572-10-21 FICA Taxes 19,669 27,533 26,894 26,894 28,520

572-10-23 Life & Health Insurance 41,649 52,756 58,078 58,078 59,856

572-30-34 Other Contractual Services 22,637 29,183 43,000 37,360 38,000

572-30-40 Travel & Per Diem - 750 2,000 2,000 2,000

572-30-41 Communication Services - - 1,000 1,000 1,000

572-30-46 Repair & Maintenance 11,570 54,024 9,000 10,000 9,000

572-30-47 Printing & Binding 1,000 6,000 6,000 6,000 6,000

572-30-48 Promotional Activities 3,378 3,900 2,700 2,700 2,700

572-30-52 Operating Supplies 68,460 130,659 145,700 145,700 120,000

572-30-54 Books, Pub, Subscriptions 1,158 1,198 1,650 1,650 1,650

CAPITAL OUTLAY 108,992 228,036 228,050 221,410 185,350

572-60-18 Park Improvements 20,000 15,093 - - -

Account DESCRIPTION Actual FY 23-24 Actual FY 24-25 Adopted FY 25-26 Projected FY 25-26 Proposed FY 26-27

572-10-12 Regular Salaries & Wages 164,225 197,423 202,252 202,252 216,365

572-10-24 General Employee Retirement Subtotal 10,412 11,973 12,135 12,135 13,282

OPERATING 339,821 458,361 448,659 448,659 474,462

572-30-55 Employee Study Expense 314 - 14,500 12,500 2,500

572-60-64 Machinery & Equipment Subtotal 4,902 90,862 - - -

PROGRAM TOTAL 473,715 792,351 676,709 670,069 659,812

572-30-56 Vehicle Repair & Maintenance Subtotal 475 2,322 2,500 2,500 2,500

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Function Department Program

Culture & Recreation Parks & Recreation Aquatic Programs

572 7330

PERSONNEL SERVICES

572-10-13 Other Salary & Wages 19,420 15,679 97,000 97,000 81,850

572-10-14 Overtime - - 1,000 1,000 1,000

572-10-16 Christmas Bonus 200 100 200 200 100

572-10-21 FICA Taxes 6,733 7,541 14,873 14,873 13,420

572-10-23 Life & Health Insurance 12,190 16,056 29,039 29,039 14,964

572-10-24 General Employee Retirement 4,455 4,972 6,553 6,553 4,289

572-30-34 Other Contractual Services - - - - -

572-30-40 Travel & Per Diem 276 859 2,000 2,000 1,000

572-30-41 Communication Services 2,163 2,584 3,100 3,100 3,100

572-30-43 Utility Services 17,891 20,156 29,150 29,150 29,150

572-30-46 Repair & Maintenance 2,529 12,270 16,000 16,000 16,000

572-30-48 Promotional Activities - 1,000 1,000 1,000 1,000

572-30-52 Operating Supplies 21,573 31,258 45,000 39,300 30,000

572-30-54 Books, Pub, Subscriptions 340 1,380 2,000 2,000 1,000

572-30-55 Employee Study Expense 392 1,270 1,500 1,500 2,500

CAPITAL OUTLAY

Account DESCRIPTION Actual FY 23-24 Actual FY 24-25 Adopted FY 25-26 Projected FY 25-26 Proposed FY 26-27

572-10-12 Regular Salaries & Wages 70,693 82,965 113,431 113,431 71,479

Subtotal 113,691 127,313 262,096 262,096 187,102

OPERATING

572-60-64 Machinery & Equipment - 9,689 - - -

Subtotal - 9,689 - - -

PROGRAM TOTAL 158,854 207,779 361,846 356,146 270,852

Subtotal 45,164 70,777 99,750 94,050 83,750

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Parks and Recreation Department Priorities, Strategies, Goals & Objectives

The Parks and Recreation Department is committed to advancing the City’s Strategic Plan Priorities and Strategies, Safe Community, and High-Quality Lifestyle. Departmental performance measures include key performance indicators (KPIs) that track progress toward short-term goals. The Parks and Recreation Department demonstrates its impact on achieving immediate goals, helping city officials make informed decisions about funding and resource allocation for long-term goals. The long-term goals and performance measures will track trends and outcomes over an extended period. The Parks & Recreation Department fully supports the city’s goals: Goal #1 is to be a beautiful, livable city, Goal #2 focuses on economic growth, and Goal #3 focuses on offering exceptional public services. The Parks & Recreation Department is geared up for a range of objectives:

Aligned with City's Strategic Priorities: In complete alignment with the City's Strategic Plan, particularly focusing on Competent and Effective Government and the aspiration for a High-Quality Lifestyle, the Department is working in its commitment to diverse objectives.

Strategic Plan Goals Synergy: Reflecting the essence of Goal #1, which envisions a captivating, inhabitable city with a dynamic lakefront identity, and Goal #2 economic expansion, as well as Goal #3 emphasis on delivering high-quality, cost-effective public services.

Recreational Opportunities: One of the Department's key objectives is to provide a wide range of recreational options that cater to all age groups, cultural backgrounds, and economic levels. This commitment ensures that the entire community benefits from engaging and diverse activities.

Recreation Infrastructure Enhancement: The goal is to create a robust, diversified recreation network that caters to various age groups and interests.

Customer Approach: Parks and recreation facilities become platforms for delivering positive customer experiences. Through these spaces, the Department actively promotes enjoyable and enriching community interactions.

Economic Boost: The Department's dedication to creating a vibrant and engaging city aligns with Goal #2's focus on economic growth. A thriving recreational scene contributes to the city's appeal as a destination, attracting visitors and benefiting local businesses.

Continuous Improvement: The Department remains committed to ongoing service improvements, ensuring that recreational offerings remain fresh, engaging, and relevant to the community's changing needs and preferences.

Parks & Recreation Services Outcome: Results and Accomplishments

The Parks and Recreation department's annual review outcome signifies that the department is effectively fulfilling its mission to provide quality leisure and recreational opportunities to the community.

The following are the points of the Parks and Recreation Department's annual review, required by the City's policies and regulations:

Usage Metrics: The Department observes consistent or increasing usage of parks, facilities, and programs, indicating that it meets the community's recreational needs.

Community Engagement: The department actively engages the community through well-attended events, programs, and activities. It actively seeks input from residents to shape its offerings.

Program Success: The Department's programs and events are well-received by participants and align with the community's interests and demographics.

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Facility Maintenance: The Parks, recreational facilities, and playgrounds are well-maintained, safe, and accessible to all residents.

Inclusivity: The Department promotes inclusivity and offers programs and services catering to diverse age groups, abilities, and backgrounds.

Financial Stewardship: The Department manages its budget efficiently, demonstrating responsible resource allocation and financial accountability.

Partnerships: The Department's collaborations with local schools, non-profit organizations, and other city departments enhance program offerings and resource sharing.

Staff Development: Staff members are well-trained, professional, and passionate about their work, fostering a positive work environment.

Feedback Mechanisms: The department gathers feedback from the community through surveys, public meetings, social media, and other channels to continuously improve its offerings.

Recommendations for Improvement: In the departmental successful performance outcome, there are some recommendations for improvement:

Master Plan: Conduct a parks & recreation master plan to determine a community needs assessment to ensure the department's programs, facilities, and growth align with current community interests and demographics.

Marketing and Promotion: Enhance marketing efforts to raise awareness of departmental programs and events within the community.

Volunteer Engagement: Encourage and facilitate community volunteerism to support park maintenance and programs.

The Parks and Recreation Department's annual review acknowledges achievements and identifies areas for growth and enhancement. By addressing these areas, the department can better serve its community, adapt to changing needs, and continue to provide valuable leisure and recreational opportunities for residents.

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Parks and Recreation Department - Street Maintenance Key Performance Indicators (KPIs)

Strategic Plan Priority	Strategic Plan Goal	Measures Type	Program Performance	Actual FY 2023-24	Actual FY 2024-25	Estimated FY 2025-26	Projected FY 2026-27
High Quality Lifestyle	Goal #2	Development Performance	Number of Citizens Served	23,220	25,350	27,500	29,000
High Quality Lifestyle	Goal #2	Development Performance	Number of Facilities Reserved	458	458	458	458
High Quality Lifestyle	Goal #1	Outcome	City Swimming Pool Visits	2,215	975	5,000	5,000
High Quality Lifestyle	Goal #3	Outcome	Senior Breakfasts	968	968	1,000	1,000
High Quality Lifestyle	Goal #3	Outcome	Senior Teck Tok	694	700	750	750
High Quality Lifestyle	Goal #3	Outcome	Family Fun Day	125	125	125	125
High Quality Lifestyle	Goal #3	Outcome	Dog Obedience Classes	260	260	260	260
High Quality Lifestyle	Goal #3	Outcome	Fun Zone Visits (Youth Program)	4,335	4,865	5,000	5,000
High Quality Lifestyle	Goal #3	Outcome	Summer Camp Visits (Youth Program)	3,655	4,254	4,500	4,500
High Quality Lifestyle	Goal #1	Outcome	Swim Splash Pad Visits	500	100	500	1,000
High Quality Lifestyle	Goal #3	Outcome	Youth Sports Program Participants	400	425	450	450
High Quality Lifestyle	Goal #2	Outcome	Lunch Kids Event	400	400	400	425
High Quality Lifestyle	Goal #2	Outcome	Snack Kids Event	3,123	3,375	3,500	4,000
High Quality Lifestyle	Goal #2	Outcome	Dinner Kids Event	3,185	3,279	3,500	4,000
Total Parks and Recreation Participants				43,538	45,534	52,943	55,968

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Function General Fund Program

Non-Departmental Non-Departmental Fund Transfers | Contingencies

581 Insurance | Organization Grants

8100 TRANSFERS TO FUNDS

8100-581-91-13 Transfer To Street Improv. 845,000 845,000 845,000 845,000 1,000,000

8100-581-91-14 Transfer To Community Redev. 784,499 894,715 970,755 970,755 999,682

Account DESCRIPTION Actual FY 23-24 Actual FY 24-25 Adopted FY 25-26 Projected FY 25-26 Proposed FY 26-27

8100-581-91-60 Transfer To Greenwood Cemet. 6,440 9,056 8,000 8,000 8,000

8100-581-91-68 Transfer To Econ. Dev. Fund 50,000 - - - - -

Subtotal 1,685,939 1,748,771 1,823,755 1,823,755 2,007,682

CONTINGENCIES

8400-512-92-01 Strategic Plan - - - - 100,000

8400-581-92-01 Contingency 7,377 5,147 100,000 84,100 25,000

8400-581-92-03 Contingency Special Programs - 1,260 - - -

8400-581-92-04 Unemployment Comp. 340 912 10,000 10,000 4,000

8400-581-92-09 Police/Fire Union Negotiation 8,906 26,627 20,000 20,000 25,000

8400-581-92-17 Termination Pay 154,205 30,863 120,000 120,000 120,000

8400-581-92-18 Bad Debt Write-Off 2,124 4,672 12,000 11,038 6,000

8400-581-92-21 Tax-Leased Property - - - 962 -

8400-581-92-30 Economic Dev. Incentives - - 100,000 100,000 -

Subtotal 172,953 69,480 362,000 1,027,747 280,000

8500 INSURANCE

8500-581-30-48 Hurricane Milton - FY 2025 - 63,626 - 10,000 -

Subtotal 905,135 981,398 932,161 942,161 1,008,000

8600 PROJECTS

8600-581-94-33 America In Bloom - Projects - - - 43,073 -

Subtotal (78,453) 87,124 750,000 1,168,073 896,000

8600-517-60-49 Public Works Equipment - - - - 270,000

8600-581-60-29 Haselton Dog Park - - 50,000 50,000 -

8600-581-94-33 America In Bloom 46,025 27,474 100,000 100,000 -

8600-581-94-41 Impact Fee Study - 59,650 - - -

8600-581-94-42 Leases (As Lessee) (124,478) - - - -

8600-581-94-49 Playground Park Maintenance - - - - 26,000

8600-581-60-46 Community Center Roof Repair - - 350,000 350,000 600,000

8600-581-60-47 Ferran Park Bandshell Repair - - 125,000 125,000 -

8600-581-60-58 Corey Rolle Field Turf/Grass - - 125,000 125,000 -

8800-581-70-75 SBITA Interest 8,383 1,060 - - -

Subtotal 148,541 238,544 - - -

8800 DEBT SERVICE

8800-581-70-74 SBITA Principal 140,158 237,484 - - -

8900-581-93-01 Organizational Grant 28,574 50,268 30,000 38,260 -

8900-581-93-34 Lake Cares, Inc - - - - -

Subtotal 28,574 50,268 30,000 38,260 -

NON-DEPARTMENTAL TOTAL 2,862,689 3,175,586 3,897,916 4,999,996 4,191,682

8400-525-30-49 Thousand Year Flood - - - 681,647 -

8500-581-30-45 Insurance 905,135 917,772 932,161 932,161 1,008,000

8600-513-60-01 City Computer Upgrade Prog. - - - 375,000 -

8900 ORGANIZATION GRANTS

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SALES TAX FUND

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Fund Type Sales Tax Capital Projects Fund Profile

Sales Tax Revenue | Governmental

Account DESCRIPTION Actual FY 23-24 Actual FY 24-25 Adopted FY 25-26 Projected FY 25-26 Proposed FY 26-27 % Change Proposed/ Projected

BEGINNING FUND BALANCE 3,119,056 3,441,780 4,159 2,670,694 (22,354) -100.84%

331-10-00 COUNTY AID - ROSENWALD - - 850,000 850,000 850,000 0.00%

334-49-01 STATE GRANT - ROSENWALD 75% - - 1,890,000 1,890,000 - -100.00%

334-49-03 COUNTY LIBRARY GRANT - - 500,000 500,000 - -100.00%

337-40-02 STATE NORTHSHORE CULVERT - - 200,000 200,000 - -100.00%

361-10-00 INTEREST 121,454 71,753 93,000 93,000 93,000 0.00%

PROJECTS 2,839,918 4,056,641 5,355,500 9,105,767 2,520,000 -72.33%

581-70-71 DEBT SERVICE - PRINCIPAL 15,311 15,816 - - - 0.00%

Sales Tax Capital Projects Fund

Profile

Fund Family: Special Revenue Summary Project Funds

REVENUE

312-10-00 SALES TAX LOCAL 2,917,082 2,966,245 2,879,719 2,879,719 2,733,668 -5.07%

381-49-00 TRANSFER FROM STORMWATER TOTAL REVENUE 140,000 - - - - 0.00%

TOTAL REVENUE 3,178,536 3,037,998 6,412,719 6,412,719 3,676,668 -42.67%

TOTAL REVENUE & BALANCES 6,297,592 6,479,778 6,416,878 9,083,413 3,654,314 -59.77%

EXPENDITURES

581-70-72 DEBT SERVICE - INTEREST 583 78 - - - 0.00%

584-60-36 LEASE & OTHER FINANCING PROCEEDS TOTAL EXPENDITURES 2,855,812 3,809,084 5,355,500 9,105,767 2,520,000 -72.33%

AVAILABLE BALANCE 3,441,780 2,670,694 1,061,378 (22,354) 1,134,314 -5174.42%

TOTAL ENDING FUND BALANCE 3,441,780 2,670,694 1,061,378 (22,354) 1,134,314 -5174.42%

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Function Sales Tax Capital Projects Fund Program

Capital Projects Admin. | Police | Fire Projects

General Gov't. | Public Safety 513|515|519|521|522|524 8600

Account DESCRIPTION Actual FY 23-24 Actual FY 24-25 Adopted FY 25-26 Projected FY 25-26 Proposed FY 26-27

512-60-12 City Manager Equipment - - - - -

513-60-01 City Computer Upgrade Prog. (2,896) 100,123 714,000 408,455 200,000

513-60-03 City Telephone System - - - - -

513-60-04 Security System - - - 1,831 250,000

513-60-96 Right-To-Use Leased Assets - 263,451 - - -

519-60-11 Computer Upgrade Program - - - - -

519-60-45 PW Eustis Mobility - - - - -

519-60-53 Northshore Culvert - - 400,000 675,000 -

581-70-74 SBITA Principal - - - - -

581-70-75 SBITA Interest - - - - -

Total (2,896) 400,078 1,114,000 1,085,286 450,000

521-60-12 Police Equipment 89,619 89,603 - - -

521-60-74 Police Department Cameras - 2,236 - 27,411 320,000

Total 397,667 411,341 315,000 342,411 650,000

522-60-06 Fire Administration Building - - 390,000 390,000 -

522-60-10 Fire Command Vehicle - - 80,000 80,000 -

522-60-11 FS 22 Renovation 36,716 10,953 - 62,568 -

522-60-12 FS 22 Exterior Sign & Paint - - - - -

522-60-13 Fire Boat - - - - -

522-60-14 FS 22 Equipment - 51,878 - - -

522-60-15 Fire Administration Vehicle - 59,925 - - -

522-60-16 FS 22 Bay Doors 119,661 - - - -

522-60-17 Fire Communication 46,216 75,012 - 3,730 -

522-60-34 Fire Phoenix G2 System - - 120,000 116,908 -

522-60-36 Fire Life Pack 67,137 - - - -

522-60-95 SBITA - - - - -

522-60-98 EFD - Konex Box Expansion - - - - 35,000

522-60-99 Fire Admin. Building Build-Out - - - - 320,000

512-60-25 City Manager Vehicle - 36,504 - - -

ADMINISTRATIVE

POLICE

521-60-01 Police Vehicles 308,048 319,502 315,000 315,000 330,000

FIRE

522-60-04 Fire Dept. Bunker Gear - - - - -

Total 566,786 791,882 1,590,000 1,672,206 355,000

521-60-10 Police Keyless Door Locks - - - - -

522-60-05 Pierce Impel Side Pumper 297,056 594,114 1,000,000 1,019,000 -

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Function Sales Tax Capital Projects Fund Program

Capital Projects Public Works Projects

Public Works 517|519|536|541|538 8600

PUBLIC WORKS FACILITIES

517-60-01 Building Improvements 333,306 179,892 471,500 757,300 375,000

517-60-08 Parking Lot Resurface - - 50,000 51,429 -

517-60-10 Parking Lot Seal & Stripe 3,274 - - - -

517-60-11 City Hall Maint. & Improv. 15,005 - - - -

517-60-14 Parks Misc. Equip. & Maint. 99,866 73,487 - 1 -

517-60-15 Cemetery Improvements - - - 569,800 -

517-60-16 400 Morin St Building Addition - 46,747 100,000 205,483 -

517-60-18 Public Park Improvements - 50,384 - 37,000 -

517-60-19 Fire Station Improvements - 4,500 - 46,092 -

Total 501,242 355,010 621,500 1,667,104 375,000

Total - - - 345,400 -

541-60-03 Sidewalk Project 61,145 67,059 - - -

541-60-04 Street Sealing 51,481 51,865 - - -

541-60-15 Street Resurfacing 490,899 411,768 570,000 568,571 490,000

541-60-21 Backhoe - 155,796 - - -

541-60-25 Used Pickup Truck - - 30,000 30,000 50,000

541-60-26 PW - Bucket Truck - 134,756 - - -

541-60-29 Mobility Plan Improvements 97,742 3,950 - - -

541-60-38 Dump Truck 89,485 - - - -

541-60-39 PW - New Pickup Truck 39,176 50,000 - - -

541-60-50 Rosenwald Gardens Rd. 399,088 40,966 - 1,571,712 -

541-60-99 Transp. Local Trails Master Plan - - - - 75,000

517-60-06 Fin. Annex Security Upgrade 49,791 - - - -

Account DESCRIPTION Actual FY 23-24 Actual FY 24-25 Adopted FY 25-26 Projected FY 25-26 Proposed FY 26-27

PUBLIC WORKS UTILITIES

PUBLIC WORKS TRANP.

538-60-04 Machinery & Equipment - 459,992 - - -

Total 1,229,016 1,376,151 600,000 2,280,283 615,000

536-60-01 Floating Dock - - - 345,400 -

538-60-05 Eustis St. & Doane Avenue - - - 110,000 -

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Function Sales Tax Capital Projects Fund Program

Capital Projects Library | Parks & Recreation Projects

Culture & Recreation 571|572 8600

LIBRARY

571-60-01 Library A/C - 20,044 - 164,866 -

571-60-17 Library Meeting Room - 25,000 - 35,000 -

Total - 45,044 1,000,000 1,199,866 -

572-60-22 Racquet/Tennis Court Improv. - 45,590 - 15,200 -

572-60-33 Wayfinding & Gateway Signs - 9,000 - 36,000 -

572-60-37 P&R Playground Improvements - 215,130 - 68,200 -

572-60-49 P&R Administration Vehicle - - 65,000 65,000 -

572-60-64 Parade Float - 25,000 - - -

572-60-74 P&R Carver Park Equipment - 40,228 - 79,100 -

572-60-76 P&R Basketball/Tennis Ct. Resurf. - - 50,000 50,000 75,000

572-60-79 Facility Vehicles 19,155 41,577 - - -

572-60-80 Splash Pad Fence - - - 30,000 -

572-60-83 Carver Park Improvements - 83,921 - 16,000 -

572-60-85 Aquatic Center Improvements 49,124 13,003 - 59,084 -

572-60-86 Sunset Island Improvement 49,823 110,000 - - -

572-60-89 P&R Pool Resurfacing - - - 50,000 -

571-60-04 Library Expansion - - 1,000,000 1,000,000 -

Account DESCRIPTION Actual FY 23-24 Actual FY 24-25 Adopted FY 25-26 Projected FY 25-26 Proposed FY 26-27

PARKS & RECREATION

572-60-02 P&R Facility Improvements - 12,342 - 19,557 -

572-60-15 Kayak Rental 30,000 - - - -

572-60-91 Garden Room Improvements - 81,344 - 25,069 -

Total 148,102 677,135 115,000 513,211 75,000

PROJECTS TOTAL 2,839,918 4,056,641 5,355,500 9,105,767 2,520,000

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Function Sales Tax Capital Projects Fund Program

Capital Projects Fire Projects

Capital Lease 584 8800

Account DESCRIPTION Actual FY 23-24 Actual FY 24-25 Adopted FY 25-26 Projected FY 25-26 Proposed FY 26-27

584-60-36 FIRE - (263,451) - - -

Lease & Other Financing Proceeds Total - (263,451) - -

DEBT TOTAL - (263,451) - - -

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Function Sales Tax Capital Projects Fund Program

Capital Projects SBITA Projects

Public Safety 581 8800

Account DESCRIPTION Actual FY 23-24 Actual FY 24-25 Adopted FY 25-26 Projected FY 25-26 Proposed FY 26-27

FIRE

581-70-74 SBITA - Principal 15,311 15,816 - - - -

581-70-75 SBITA - Interest 583 78 - - - -

Total 15,894 15,894 - - -

DEBT TOTAL 15,894 15,894 - - -

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230

SPECIAL REVENUE FUND

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Special Revenue Funds Summary Fiscal Year 2026-27

Estimated Revenue & Expenditures	Library Contrib. Fund FY 26-27	Police Training Fund FY 26-27	Law Enfor. Trust Fund FY 26-27
Beginning Estimated Fund Balance	32,815	44,725	108,460
Estimated Revenue:
Ad Valorem (Property) Taxes	-	-	-
Utility Taxes	-	-	-
Franchise Fees	-	-	-
Licenses and Permits	-	-	-
Intergovernmental Revenue Charges for Services	-	-	-
Fines and Forfeitures	-	64,000	105,000
Miscellaneous Revenues	1,850	2,500	2,400
Other Financing Sources	-	-	1,000
Total Estimated Revenues	1,850	66,500	108,400
Total Estimated Revenues & Balances	34,665	111,225	216,860
Estimated Expenditures / Expenses:
General Services	-	-	-
Public Safety	-	40,000	-
Physical Environment	-	-	-
Transportation	-	-	-
Economic Environment	-	-	-
Culture and Recreation	5,000	-	-
Debt Service	-	-	-
Other Financing Sources (Uses)	-	-	-
Total Estimated Expenditure / Expenses	5,000	40,000	-
Reserves	-	-	-
Total Appropriated Expend. & Reserves	5,000	40,000	-
Available Estimated Balance	29,665	71,225	216,860
Ending Estimated Fund Balance	29,665	71,225	216,860

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Street Impv. Fund FY 26-27	CRA Fund FY 26-27	General Gov. Grant Fund FY 26-27	Building Services Fund FY 26-27	Stormwater Fund FY 26-27	Total FY 26-27
276,614	543,320	7,370	140,202	(255,783)	897,723
-	-	-	-	-	-
-	-	-	-	-	-
-	-	-	-	-	-
-	-	-	1,303,200	-	1,303,200
965,000	673,943	-	-	-	1,638,943
-	-	-	-	900,000	900,000
-	-	-	-	-	169,000
65,000	175,000	-	95,000	34,000	375,750
1,318,000	999,682	360,000	-	-	2,678,682
2,348,000	1,848,625	360,000	1,398,200	934,000	7,065,575
2,624,614	2,391,945	367,370	1,538,402	678,217	7,963,298
-	-	-	-	-	-
-	-	-	1,586,106	-	1,626,106
-	1,145,000	-	-	1,362,602	2,507,602
2,772,243	-	-	-	-	2,772,243
-	309,400	-	-	-	309,400
-	-	-	-	-	5,000
-	198,500	-	-	-	198,500
-	391,142	360,000	-	-	751,142
2,772,243	2,044,042	360,000	1,586,106	1,362,602	8,169,993
693,061	511,011	-	396,527	340,651	1,941,248
3,465,304	2,555,053	360,000	1,982,633	1,703,253	10,111,241
(147,629)	347,903	7,370	(47,704)	(684,385)	(206,695)
(147,629)	347,903	7,370	(47,704)	(684,385)	(206,695)

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Budget Special Revenue Funds for Fiscal Year 2026-27 Revenues vs. Expenditures

Total Revenue - $7,065,575 Total Expenditure - $8,169,993

REVENUES

EXPENDITURES

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Fund Type Library Contribution Fund Profile

Fund Type Revenue | Governmental

BEGINNING FUND BALANCE 34,324 33,948 30,458 35,915 32,815 -8.63%

361-50-00 INTEREST EARNINGS GARRET 46 31 50 50 50 0.00%

361-60-00 INTEREST EARNINGS ROBINSON 378 251 400 400 400 0.00%

361-70-00 INTEREST EARNINGS QUIGG 260 150 200 200 200 0.00%

366-10-00 DONATIONS 41 636 500 500 200 -60.00%

366-20-00 MEMORIAL DONATIONS 40 400 250 250 250 0.00%

369-30-00 OTHER MISCELLANEOUS - - 100 100 100 0.00%

TOTAL REVENUE 1,285 1,967 2,100 2,100 1,850 -11.90%

7110-571 EXPENDITURES

571-30-57 GULLETT TRUST LARGE PRINT - - 100 100 - -100.00%

571-30-58 GARRETT LP BOOKS & TAPES - - - - - 0.00%

571-30-59 ROBINSON MEMORIAL PURCHASES - - 100 100 - -100.00%

571-30-60 QUIGG FAMILY TRUST PURCHASES 1,621 - - - - 0.00%

571-60-64 MACHINERY & EQUIPMENT - - - - - 0.00%

571-60-66 LIBRARY MEMORIALS 40 - 5,000 5,000 5,000 0.00%

571-91-01 TRANSFER TO GENERAL FUND - - - - - 0.00%

Account DESCRIPTION Actual FY 23-24 Actual FY 24-25 Adopted FY 25-26 Projected FY 25-26 Proposed FY 26-27 % Change Proposed/ Projected

Fund Family: Special Revenue Summary Non-Major Fund

REVENUE

361-10-00 INTEREST (227) 10 50 50 100 100.00%

361-40-00 INTEREST EARNINGS GULLET 747 489 550 550 550 0.00%

TOTAL REVENUE & BALANCES 35,609 35,915 32,558 38,015 34,665 -8.81%

REQUIRED RESERVES

AVAILABLE BALANCE 33,948 35,915 27,358 32,815 29,665 -9.60%

TOTAL ENDING FUND BALANCE 33,948 35,915 27,358 32,815 29,665 -9.60%

TOTAL EXPENDITURES 1,661 - 5,200 5,200 5,000 -3.85%

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Fund Type Police Training Fund Profile

Revenue | Governmental

Account DESCRIPTION Actual FY 23-24 Actual FY 24-25 Adopted FY 25-26 Projected FY 25-26 Proposed FY 26-27 % Change Proposed/ Projected

BEGINNING FUND BALANCE 73,429 79,911 82,186 52,025 44,725 -14.03%

351-60-00 LAW ENFORCEMENT AUTOMATION 63,767 6,366 60,000 60,000 60,000 0.00%

361-10-00 INTEREST 2,568 2,470 2,700 2,700 2,500 -7.41%

581-30-32 ACCOUNTING & AUDITING 300 325 - - - 0.00%

581-30-57 POLICE TRAINING 29,886 11,679 40,000 40,000 40,000 0.00%

581-60-65 AUTOMATION EQUIPMENT 19,624 19,623 30,000 30,000 - -100.00%

581-70-74 SBITA PRINCIPAL 9,593 9,837 - - - 0.00%

Fund Family: Special Revenue Summary Non-Major Fund

REVENUE

351-20-00 POLICE EDUCATION FINES - 4,948 - - 4,000 0.00%

TOTAL REVENUE 66,335 13,785 62,700 62,700 66,500 6.06%

TOTAL REVENUE & BALANCES 139,764 93,696 144,886 114,725 111,225 -3.05%

8400-581 EXPENDITURES

581-70-75 SBITA INTEREST 450 207 - - - 0.00%

TOTAL EXPENDITURES 59,853 41,671 70,000 70,000 40,000 -42.86%

AVAILABLE BALANCE 79,911 52,025 74,886 44,725 71,225 59.25%

TOTAL ENDING FUND BALANCE 79,911 52,025 74,886 44,725 71,225 59.25%

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Fund Type Law Enforcement Trust Fund Profile

Revenue | Governmental

Account DESCRIPTION Actual FY 23-24 Actual FY 24-25 Adopted FY 25-26 Projected FY 25-26 Proposed FY 26-27 % Change Proposed/Projected

BEGINNING FUND BALANCE 42,185 7,443 (507) 48,460 108,460 123.81%

REVENUE

359-80-01 FEDERAL FELONY FORFEITURES - 22,019 24,000 84,000 65,000 -22.62%

361-10-00 INTEREST 978 - - - - 0.00%

361-10-01 INTEREST - STATE FORFEITURES - 84 300 300 400 100.00%

361-10-02 INTEREST - FEDERAL FORFEITURES - 366 700 700 2,000 100.00%

366-10-00 CONTRIB. - PRIV. DONATIONS - 2,513 5,000 5,000 1,000 100.00%

521-30-44 RENTAL & LEASES 627 - - - - 0.00%

521-30-57 POLICE TRAINING (179) - - - - 0.00%

521-30-58 COMMUNITY DONATIONS 35,272 38,000 - - - 0.00%

521-60-67 MACHINERY & EQUIP. POLICE - 6,250 - - - 0.00%

Profile

Fund Family: Special Revenue Summary Non-Major Fund

TOTAL REVENUE 978 85,267 60,000 120,000 108,400 -9.67%

TOTAL REVENUE & BALANCES 43,163 92,710 59,493 168,460 216,860 28.73%

2180 EXPENDITURES

521-60-68 FEDERAL FORFEIT - CAP. EQUIPMENT - - - 60,000 - -100.00%

TOTAL EXPENDITURES 35,720 44,250 - 60,000 - -100.00%

AVAILABLE BALANCE 7,443 48,460 59,493 108,460 216,860 99.94%

TOTAL ENDING FUND BALANCE 7,443 48,460 59,493 108,460 216,860 99.94%

359-80-00 OTHER FORFEITURES - 60,285 30,000 30,000 40,000 33.33%

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STREET IMPROVEMENT

DEPARTMENT DESCRIPTION

The Public Works Department is responsible for the maintenance and functioning of the City's infrastructure and assets for the safety and quality of life of residents and visitors. On the General Fund side, the Department handles the maintenance of City facilities and custodial vehicles, upkeep of parks and open spaces, and administration of the cemetery. On the Streets side, the Department manages public land, easements, street lighting and control, street maintenance, construction, tree management, and landscaping.

On the Stormwater side, the Department handles maintenance of all City storm and drainage infrastructure including inlets, swales, ponds, and pipes. And on the Utility side, the Department handles administration, drafting, engineering, and project management in support of Water & Sewer enterprises.

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Function Department Summary

Public Works Public Works - Street Improvement 541|581 Administration Programs | Capital | Positions

Program Title Budget by Program FTE Positions PTE Positions

4100 Administration $ 255,407 - 3

4110 Public Land Maintenance 472,291 3 1

4120 Lighting/Control 417,037 2 -

4130 Street Maint./Construction 838,321 7 -

4140 Lawn Mowing 441,787 5 -

4150 Tree Service/Acquisition 41,000 - -

8400 Contingencies 106,400 - -

8600 Capital Projects 200,000 - -

Department Total $ 2,772,243 17 4

Capital Request

4130 Pavement Reflectivity Striping 100,000

8600 Sidewalk Project 90,000

8600 Eustis Mobility 60,000

8600 Street Resealing Project 50,000

Total $ 300,000

Summary by Category Actual Actual Adopted Projected Proposed % Change Proposed/

FY 23-24 FY 24-25 FY 25-26 FY 25-26 FY 26-27 Projected

Personnel Services 1,034,438 1,275,763 1,416,036 1,404,936 1,434,648 2.11%

Operating Expenses 690,560 740,394 861,452 1,574,854 1,037,595 -34.11%

Subtotal 1,724,998 2,016,157 2,277,488 2,979,789 2,472,243 -17.03%

Capital Outlay 262,828 14,632 1,042,700 1,046,198 300,000 -71.32%

Department Total 1,987,827 2,030,789 3,320,188 4,025,988 2,772,243 -31.14%

241

Budget by FTE PTE

4100 Administration $ 255,407 -

4110 Public Land Maintenance 472,291 3

Department Total $ 2,772,243 17

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Function Department Summary

Public Works Public Works - Street Improvement 541|581 Programs | Capital | Positions

Public Works Superintendent - - 1 1 1 -

Maintenance Crew Chief - - - 2 - -

Maintenance Worker I 10 10 9 5 6 -

Maintenance Foreman 1 1 1 2 1 -

Sign Technician 1 1 1 1 1 -

Street Supervisor 1 1 1 - - -

Maintenance Worker II 1 1 2 2 4 1

Public Works Foremen - - - - - -

Public Works Deputy Director 1 1 - 1 - -

Public Works Maintenance Supervisor 1 1 1 1 - -

Foreman 1 1 - - - -

Street Superintendent 1 1 1 2 2 -

Administrative Assistant - - 1 1 - -

Sign Shop Foreman - - 1 1 1 -

Horticulturist - - - 1 - -

Land Supervisor - - - - 1 -

Authorized Personnel PTE Actual Actual Adopted Projected Proposed Included

Senior Staff Assistant - - - - 1 -

Administrative Assistant - - - - 1 -

Public Works Deputy Director - - - - 1 -

Horticulturist - - - - 1 -

Senior Staff Assistant 1 1 - 1 - -

FY 23-24 FY 24-25 FY 25-26 FY 25-26 FY 26-27 Vacancy

Authorized Personnel FTE Actual Actual Adopted Projected Proposed Included

FY 23-24 FY 24-25 FY 25-26 FY 25-26 FY 26-27 Vacancy

- - - - 4 -

Total 19 19 19 21 17 1

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Fund Type Street Improvement Fund Profile

Street Improvement | Governmental

Fund Family: Special Revenue Summary Major Fund

BEGINNING FUND BALANCE 1,280,428 1,463,097 1,164,669 1,557,102 276,614 -82.24%

REVENUE

335-49-01 GAS TAX REFUND 22,883 24,819 20,000 20,000 15,000 -25.00%

338-49-00 ADD 1 CENT TAX 187,809 208,416 200,000 200,000 200,000 0.00%

361-10-00 INTEREST 43,714 41,451 45,000 45,000 45,000 0.00%

366-10-00 DONATIONS - - - - - 0.00%

366-10-08 RESTRICTIONS TREES - - - - - 0.00%

369-30-00 OTHER MISCELLANEOUS 7,748 2,305 20,000 20,000 20,000 0.00%

369-40-00 MISC. REIMBURSEMENTS 67,700 - - - - 0.00%

381-01-00 TRANSFER FROM GENERAL FUND 845,000 845,000 845,000 845,000 1,000,000 18.34%

381-14-00 TRANSFER FROM CRA - - 58,000 58,000 58,000 100.00%

381-49-00 TRANSFER FROM STORMWATER FD. 260,000 260,000 260,000 260,000 260,000 0.00%

4110-541 PUBLIC LAND MAINTENANCE 377,767 418,468 494,481 494,481 472,291 -4.49%

4120-541 LIGHTING/CONTROL 348,162 402,292 394,435 394,435 417,037 5.73%

4130-541 STREET MAINT./CONSTRUCTION 486,325 565,125 1,020,990 1,125,692 838,321 -25.53%

4140-541 LAWN MOWING 316,688 367,102 432,469 432,469 441,787 2.15%

4150-541 TREE SERVICE/ACQUISITION 13,265 36,430 46,700 46,700 41,000 -12.21%

Account DESCRIPTION Actual FY 23-24 Actual FY 24-25 Adopted FY 25-26 Projected FY 25-26 Proposed FY 26-27 % Change Proposed/Projected

312-41-00 LOCAL OPTION 6 TAX 520,082 518,726 550,000 550,000 520,000 -5.45%

335-49-00 EIGHT CENT GAS TAX 215,560 224,078 230,000 230,000 230,000 0.00%

TOTAL REVENUE 2,170,496 2,124,794 2,228,000 2,228,000 2,348,000 5.39%

TOTAL REVENUE & BALANCES 3,450,924 3,587,891 3,392,669 3,785,102 2,624,614 -30.66%

EXPENDITURES

4100-541 ADMINISTRATION 123,887 175,524 361,209 409,707 255,407 -37.66%

30-32 ACCOUNTING & AUDITING 2,980 2,980 2,980 2,980 5,000 67.79%

30-45 INSURANCE 78,417 63,522 79,223 79,223 86,400 9.06%

92-10 CONTINGENCY 496 - - - - 0.00%

92-17 TERMINATION PAY (2,764) (662) 15,000 50,100 15,000 -70.06%

64-04 MACHINERY & EQUIPMENT - - 60,000 60,000 - 100.00%

64-05 SIDEWALK PROJECTS - - 100,000 100,000 90,000 100.00%

64-09 EUSTIS MOBILITY - - 60,000 60,000 60,000 100.00%

64-10 STREET RESEALING - - 52,700 52,700 50,000 100.00%

64-11 PAVEMENT REFLECTIVIRY - - 90,000 90,000 - 100.00%

64-12 TRAFFIC CALMING - 8 - - - 0.00%

64-13 ROAD IMPROVEMENTS 242,605 - - - - 0.00%

64-14 REMOVE/REPLACE CONCRETE ROA - - 90,000 90,000 - 100.00%

64-16 TRAFFIC JET PRINT SYSTEM - - 20,000 20,000 - 100.00%

Contingencies - 8400-581

Capital Projects -8600-541

TOTAL EXPENDITURES 1,987,827 2,030,789 3,320,188 3,508,488 2,772,243 -20.98%

REQUIRED RESERVES 496,957 507,697 830,047 818,676 865,107 5.67%

AVAILABLE BALANCE 1,463,097 1,557,102 72,481 276,614 (147,629) -153.37%

TOTAL ENDING FUND BALANCE 1,463,097 1,557,102 72,481 276,614 (147,629) -153.37%

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Function Department Program

Public Works Street Improvement Administration

541 4100

Account DESCRIPTION Actual FY 23-24 Actual FY 24-25 Adopted FY 25-26 Projected FY 25-26 Proposed FY 26-27

PERSONNEL SERVICES

541-10-12 Regular Salaries & Wages 82,495 124,669 119,387 119,387 113,991

541-10-14 Overtime 210 932 525 525 1,000

541-10-16 Christmas Bonus 200 200 180 180 180

541-10-21 FICA Taxes 5,497 8,376 9,243 9,243 8,811

541-10-23 Life & Health Insurance 14,628 21,561 26,135 26,135 26,935

541-10-24 General Employee Retirement 5,297 7,180 7,238 7,238 6,899

Subtotal 108,327 162,919 162,708 162,708 157,816

OPERATING

541-30-34 Other Contractual Services - - - - 50,000

541-30-40 Travel & Per Diem - 240 1,800 1,800 4,000

541-30-41 Communication Services 1,557 3,088 17,080 17,080 17,080

541-30-42 Transportation & Postage 1 1 150 150 -

541-30-46 Repair & Maintenance 182 485 1,040 1,040 1,040

541-30-51 Office Supplies 1,256 1,481 2,500 2,500 2,500

541-30-52 Operating Supplies 5,862 5,803 8,360 8,360 12,500

541-30-54 Books, Pub, Subscriptions 269 215 671 671 671

541-30-55 Employee Study Expense - - 400 400 8,300

541-30-56 Vehicle Repair & Maintenance 93 1,294 1,500 1,500 1,500

Subtotal 9,219 12,605 33,501 33,501 97,591

CAPITAL OUTLAY

541-60-62 Buildings - - 75,000 120,000 -

541-60-64 Machinery & Equipment 6,340 - 90,000 93,498 -

541-60-95 SBITA - - - - -

Subtotal 6,340 - 165,000 213,498 -

PROGRAM TOTAL 123,887 175,524 361,209 409,707 255,407

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Function Department Program

Public Works Street Improvement Public Land Maintenance 4110

541

PERSONNEL SERVICES

541-10-14 Overtime 6,189 8,841 15,750 15,750 15,750

541-10-16 Christmas Bonus 300 300 350 350 350

541-10-21 FICA Taxes 11,623 14,182 16,044 16,044 14,919

541-10-23 Life & Health Insurance 36,570 41,288 50,818 50,818 52,374

541-10-24 General Employee Retirement 9,828 11,141 12,562 12,562 11,680

541-30-34 Other Contractual Services 473 - 12,250 12,250 5,200

541-30-40 Travel & Per Diem - - 1,000 1,000 1,000

541-30-41 Communication Services 601 657 - - -

541-30-43 Utilities 65,256 74,611 80,000 80,000 80,000

541-30-46 Repair & Maintenance 30,883 14,393 21,457 21,457 20,400

541-30-52 Operating Supplies 45,219 39,084 65,130 65,130 67,100

541-30-55 Employee Study Expense - - 1,500 1,500 600

541-30-56 Vehicle Repair & Maintenance 20,031 23,402 24,000 24,000 24,000

CAPITAL OUTLAY

Account DESCRIPTION Actual FY 23-24 Actual FY 24-25 Adopted FY 25-26 Projected FY 25-26 Proposed FY 26-27

541-10-12 Regular Salaries & Wages 150,793 175,945 193,620 193,620 178,918

Subtotal 215,303 251,697 289,144 289,144 273,991

OPERATING

541-60-64 Machinery & Equipment - 14,624 - - -

Subtotal - 14,624 - - -

PROGRAM TOTAL 377,767 418,468 494,481 494,481 472,291

Subtotal 162,464 152,147 205,337 205,337 198,300

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Function Department Program

Public Works Street Improvement Lighting & Control

541 4120

Account DESCRIPTION Actual FY 23-24 Actual FY 24-25 Adopted FY 25-26 Projected FY 25-26 Proposed FY 26-27

PERSONNEL SERVICES

541-10-12 Regular Salaries & Wages 68,952 88,661 90,048 90,048 96,551

541-10-14 Overtime 1,289 2,736 4,100 4,100 4,100

541-10-16 Christmas Bonus 100 200 200 200 200

541-10-21 FICA Taxes 5,294 6,803 7,443 7,443 7,715

541-10-23 Life & Health Insurance 21,332 27,525 29,039 29,039 29,928

541-10-24 General Employee Retirement 4,265 5,484 5,826 5,826 6,039

Subtotal 101,232 131,410 136,656 136,656 136,656 144,533

OPERATING

541-30-34 Other Contractual Services 22,339 33,170 - - -

541-30-40 Travel & Per Diem - - 200 200 200

541-30-41 Communication Services 499 545 - - -

541-30-43 Utilities 201,678 180,432 180,500 180,500 197,500

541-30-46 Repair & Maintenance 1,021 31,922 38,702 38,702 40,000

541-30-52 Operating Supplies 16,923 16,750 23,977 23,977 24,204

541-30-53 Road Materials & Supplies 1,512 5,865 10,000 10,000 8,000

541-30-55 Employee Study Expense 2,100 154 1,400 1,400 600

541-30-56 Vehicle Repair & Maintenance 858 2,043 3,000 3,000 2,000

Subtotal 246,930 270,882 257,779 257,779 257,779 272,504

PROGRAM TOTAL 348,162 402,292 394,435 394,435 417,037

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Function Department Program

Public Works Street Improvement Street Maintenance & Construction

541 4130

Account DESCRIPTION Actual FY 23-24 Actual FY 24-25 Adopted FY 25-26 Projected FY 25-26 Proposed FY 26-27

PERSONNEL SERVICES

541-10-12 Regular Salaries & Wages 270,240 316,951 355,851 344,751 372,195

541-10-14 Overtime 7,726 11,415 12,600 12,600 12,600

541-10-16 Christmas Bonus 600 700 700 700 700

541-10-21 FICA Taxes 20,619 24,737 28,240 28,240 29,490

541-10-23 Life & Health Insurance 74,156 87,163 101,637 101,637 104,748

541-10-24 General Employee Retirement 16,975 19,702 22,107 22,107 23,088

Subtotal 390,315 460,668 521,134 510,034 542,821

OPERATING

541-30-31 Professional Services 22,622 36,629 - 160,802 -

541-30-34 Other Contractual Services - - - - 100,000

541-30-40 Travel & Per Diem - 1,800 1,800 1,800 -

541-30-41 Communication Services 3,380 3,646 - - -

541-30-46 Repair & Maintenance 17,381 14,734 25,000 25,000 25,000

541-30-52 Operating Supplies 35,894 29,629 42,406 42,406 42,400

541-30-53 Road Materials & Supplies 2,464 3,024 7,500 7,500 5,000

541-30-54 Books, Pub, Subscriptions 398 430 450 450 400

541-30-55 Employee Study Expense 1,100 - 2,700 2,700 700

541-30-56 Vehicle Repair & Maintenance 12,771 14,566 15,000 15,000 20,000

541-30-64 Small Equipment & Tools - - - - 2,000

Subtotal 96,010 104,457 94,856 255,658 195,500

CAPITAL OUTLAY

541-60-63 Improv. Other Than Bldgs. - - - - -

541-60-64 Machinery & Equipment - - 405,000 360,000 100,000

Subtotal - - 405,000 360,000 100,000

PROGRAM TOTAL 486,325 565,125 1,020,990 1,125,692 838,321

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Function Department Program

Public Works Street Improvement Lawn Mowing

541 4140

PERSONNEL SERVICES

541-10-14 Overtime 6,507 9,891 12,600 12,600 12,600

541-10-16 Christmas Bonus 500 500 500 500 500

541-10-21 FICA Taxes 10,562 12,704 15,835 15,835 16,202

541-10-23 Life & Health Insurance 52,823 64,225 72,598 72,598 74,820

541-10-24 General Employee Retirement 9,022 10,847 12,372 12,372 12,677

541-30-34 Other Contractual Services 49,546 55,821 75,000 75,000 75,000

541-30-40 Travel & Per Diem - 126 532 532 -

541-30-41 Communication Services 1,444 1,972 - - -

541-30-46 Repair & Maintenance 2,238 1,180 4,592 4,592 3,000

541-30-52 Operating Supplies 22,710 33,390 38,752 38,752 40,800

541-30-54 Books, Pub, Subscriptions - - 100 100 -

541-30-55 Employee Study Expense - 815 2,100 2,100 500

541-30-56 Vehicle Repair & Maintenance 7,607 4,730 5,000 5,000 5,000

541-30-64 Small Equipment & Tools - - - - 2,000

CAPITAL OUTLAY

Account DESCRIPTION Actual FY 23-24 Actual FY 24-25 Adopted FY 25-26 Projected FY 25-26 Proposed FY 26-27

541-10-12 Regular Salaries & Wages 139,846 170,903 192,490 192,490 198,688

Subtotal 219,260 269,069 306,393 306,393 315,487

OPERATING

541-60-64 Machinery & Equipment 13,883 - - - -

Subtotal 13,883 - - - -

PROGRAM TOTAL 316,688 367,102 432,469 432,469 441,787

Subtotal 83,544 98,033 126,076 126,076 126,300

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Function Department Program

Public Works PW - Street Improvement Tree Service & Acquisition

541 4150

Account DESCRIPTION Actual FY 23-24 Actual FY 24-25 Adopted FY 25-26 Projected FY 25-26 Proposed FY 26-27

OPERATING

541-30-34 Other Contractual Services 13,265 36,430 41,000 41,000 41,000

541-30-46 Repair & Maintenance - - 500 500 -

541-30-51 Office Supplies - - 200 200 -

541-30-52 Operating Supplies - - 5,000 5,000 -

Subtotal 13,265 36,430 46,700 46,700 41,000

PROGRAM TOTAL 13,265 36,430 46,700 46,700 41,000

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Function Department Program

Public Works PW - Street Improvement Other Projects

581 8400

Account DESCRIPTION Actual FY 23-24 Actual FY 24-25 Adopted FY 25-26 Projected FY 25-26 Proposed FY 26-27

OPERATING

581-30-32 Accounting & Auditing Fees 2,980 2,980 2,980 2,980 5,000

581-30-45 Insurance 78,417 63,522 79,223 79,223 86,400

581-92-10 Contingency 496 - - - -

581-92-17 Termination Pay (2,764) (662) 15,000 50,100 15,000

525-30-49 Thousand Year Flood - - - 517,500 -

Subtotal 79,128 65,840 97,203 649,803 106,400

PROGRAM TOTAL 79,128 65,840 97,203 649,803 106,400

250

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Function Department Program

Public Works PW - Street Improvement Capital Projects

541 8600

CAPITAL OUTLAY

541-64-05 Sidewalk Projects - - 100,000 100,000 90,000

541-64-09 Eustis Mobility - - 60,000 60,000 60,000

541-64-10 Street Resealing - - 52,700 52,700 50,000

541-64-11 Pavement Reflectivity Study - - 90,000 90,000 -

541-64-12 Traffic Calming - 8 - - -

541-64-13 Road Improvements 242,605 - - - -

541-64-14 Remove/Replace Concrete Road - - 90,000 90,000 -

Account DESCRIPTION Actual FY 23-24 Actual FY 24-25 Adopted FY 25-26 Projected FY 25-26 Proposed FY 26-27

541-64-04 Machinery & Equipment - - 60,000 60,000 -

541-64-16 Traffic Jet Print System - - 20,000 20,000 -

Subtotal 242,605 8 472,700 472,700 200,000

PROGRAM TOTAL 242,605 8 472,700 472,700 200,000

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COMMUNITY REDEVELOPMENT

DEPARTMENT DESCRIPTION

The Community Redevelopment Agency fund (CRA) was created under Chapter 163, Florida Statutes and Ordinance No. 90-42 of the City of Eustis. The Eustis City Commission appoints the Governing Board of the CRA, and, therefore, the City exercises significant influence over its operations and fiscal management. The CRA trust fund was created to support the City of Eustis Downtown and East Town Area development activities and its unique needs. The properties within the Redevelopment Area generate Tax Increment Revenues. These revenues are to be used to fund the various projects and activities identified in the Redevelopment Plan or related to achieving the Plan's goals and objectives. Community redevelopment is an economic development strategy that the local government uses successfully to eliminate and prevent blight conditions in the City of Eustis community.

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Function Department Summary

Public Works Community Redevelopment - CRA Summary 516|541|581 Programs| Capital|Positions

Title Budget by Program FTE Positions PTE Positions

Administration $ 309,400 - -

Transfers 391,142 - -

Other Projects 265,000 - -

Capital Projects 880,000 - -

Debt Service 198,500 - -

Department Total $ 2,044,042 - -

Capital Request

8600 Downtown Implementation Plan 500,000

8600 CRA Sidewalk Rehab 50,000

8600 Splash Pad Concrete Repairs 20,000

8600 Housing Rehabilitation 130,000

8600 Street Rehabilitation 50,000

8600 Redevelopment Plan Update 30,000

8600 America In Bloom 100,000

Total $ 880,000

Summary by Category Actual FY 23-24 Actual FY 24-25 Adopted FY 25-26 Projected FY 25-26 Proposed FY 26-27 % Change Proposed/ Projected

Operating Expenses 217,037 246,876 260,600 310,600 309,400 -0.39%

Subtotal 217,037 246,876 260,600 310,600 309,400 -0.39%

Capital Outlay 107,731 948,951 304,300 1,135,450 880,000 -22.50%

Non-Operating Expenditure 522,919 2,794,228 878,814 1,135,123 854,642 -24.71%

Department Total 847,687 3,990,055 1,443,714 2,581,173 2,044,042 -20.81%

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Fund Type Community Redevelopment Trust Fund Profile

CRA Trust | Governmental

Account DESCRIPTION Actual FY 23-24 Actual FY 24-25 Adopted FY 25-26 Projected FY 25-26 Proposed FY 26-27 % Change Proposed/ Projected % Change Proposed/ Projected

361-10-10 INTEREST 148,795 149,865 175,000 175,000 175,000 0.00% 381-01-00

TRANSFER FROM GEN. FUND 784,499 894,715 970,755 970,755 999,682 2.98% TOTAL REVENUE

8600-541 OTHER PROJECTS 324,771 190,834 305,000 305,000 265,000 -13.11% CAPITAL PROJECTS

8600-581 CAPITAL PROJECTS 42,037 - - 50,000 - -100.00% CAPITAL PROJECTS

8800-581 DEBT SERVICE 65,693 948,951 295,000 1,080,150 880,000 -18.53% 1230-516

1230-516 ADMINISTRATION 198,148 2,603,394 240,000 240,000 198,500 -17.29% 516-30-31

516-30-31 PROFESSIONAL SERVICE 17,099 8,402 38,900 38,900 32,400 -16.71% OTHER CONSTRUCTION SERVICE

516-30-34 OTHER CONSTRUCTION SERVICE 129,156 172,765 72,000 122,000 212,000 73.77% STREET LIGHTING

516-30-43 STREET LIGHTING 15,782 10,708 155,000 155,000 65,000 -58.06% TOTAL EXPENDITURES

Fund Family: Special Revenue Summary Major Fund

BEGINNING FUND BALANCE 2,924,991 3,604,127 2,768,476 1,336,117 543,320 -59.34% REVENUE

330-10-00 INCREMENTAL PAYMENT 593,529 677,465 642,621 642,621 673,943 4.87% 361-10-10

1,526,823 1,722,045 1,788,376 1,788,376 1,848,625 3.37% TOTAL REVENUE & BALANCES

EXPENDITURES 4,451,814 5,326,172 4,556,852 3,124,493 2,391,945 -23.45% 8100-581

8400-581 INTER-FUND TRANSFERS - - 333,814 590,123 391,142 100.00% 8400-581

REQUIRED RESERVES 847,687 3,990,055 1,439,714 2,581,173 2,044,042 -20.81% 211,922

AVAILABLE BALANCE 3,604,127 1,336,117 3,117,138 543,320 347,903 -35.97% TOTAL ENDING FUND BALANCE

3,604,127 1,336,117 3,117,138 543,320 347,903 -35.97% TOTAL ENDING FUND BALANCE

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Function Department Program

General Government City Manager 541 Admin|Programs|Lighting 1230

Account DESCRIPTION Actual FY 23-24 Actual FY 24-25 Adopted FY 25-26 Projected FY 25-26 Proposed FY 26-27

516-10-12 PERSONNEL SERVICES Subtotal - - - - -

Regular Salaries & Wages - - - - -

OPERATING 129,156 172,765 72,000 122,000 212,000

516-30-31 Professional Services 5,400 6,625 7,000 9,000 9,500

516-30-32 Accounting & Auditing Fees 15,782 10,708 155,000 155,000 65,000

516-30-34 Other Contractual Services 8,399 1,679 7,200 7,200 4,300

516-30-40 Travel & Per Diem - - 600 600 600

516-30-41 Communication Services - - 1,000 1,000 -

516-30-42 Transp/Postage - - - - -

516-30-43 Utility Services - Street Lighting 55,000 55,000 - - -

516-30-48 Professional Activities - - 15,000 13,000 15,000

516-30-51 Office Supplies - 99 2,000 2,000 500

516-30-52 Operating Supplies 2,680 - - - -

516-30-54 Books, Pub, Subscriptions 620 - 800 800 1,000

516-30-55 Employee Study Expense Subtotal 217,037 246,876 260,600 310,600 309,400

CAPITAL OUTLAY

516-60-64 Machinery & Equipment - - 2,300 2,300 -

516-60-65 Wayfinding Signs - - 3,000 3,000 -

Subtotal - - 5,300 5,300 -

PROGRAM TOTAL 217,037 246,876 265,900 315,900 309,400

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Account	DESCRIPTION	Actual FY 23-24	Actual FY 24-25	Adopted FY 25-26	Projected FY 25-26	Proposed FY 26-27
Function	Department					Program
General Government Projects	City Manager 581					Transfers 8100
INTER-FUND TRANSFERS
581-91-01	Transfer To General Fund	.		-	275,814	225,814
581-91-13	Transfer To Street Improv. Fund		-	-	58,000	58,000
581-91-68	Transfer To Economic Dev. Tr. Subtotal					306,309
		-	-	333,814	590,123	391,142
PROGRAM TOTAL		-	-	333,814	590,123	391,142

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Function Department Program

General Government Projects City Manager CRA Projects

581 8400

Account DESCRIPTION Actual FY 23-24 Actual FY 24-25 Adopted FY 25-26 Projected FY 25-26 Proposed FY 26-27

NON-OPERATING EXPENDITURES

581-92-06 Development Incentive 130,572 178,451 255,000 255,000 265,000

581-92-15 Grant Contingency - - 50,000 50,000 -

581-92-16 CRA Master Plan Development 194,199 12,383 - - -

Subtotal 324,771 190,834 305,000 305,000 265,000

PROGRAM TOTAL 324,771 190,834 305,000 305,000 265,000

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Account	DESCRIPTION	Actual FY 23-24	Actual FY 24-25	Adopted FY 25-26	Projected FY 25-26	Proposed FY 26-27
Function	Department					Program
General Government	City Manager 541\|581					CRA Projects 8600
CRA PROJECTS
541-60-01	Street Rehabilitation	42,037	-	-	50,000	-
541-60-03	Streetscape - Clocks	-	-	4,000	4,000	-
581-60-21	Lake Eustis Seawall Rehab.	-	817,693	-	48,550	-
581-60-38	CRA Sidewalk & Tree Planting	1,278	280	45,000	320,600	50,000
581-60-43	Splash Pad	-	-	20,000	20,000	20,000
581-60-46	CRA Palmetto Plaza Park Phase II	-	-	-	300,000	-
581-60-47	Bay Street Drainage Improvement	-	-	-	145,000	-
581-60-48	Housing Rehabilitation	64,416	130,978	130,000	142,000	130,000
581-60-49	CRA Street Rehabilitation	-	-	50,000	50,000	50,000
581-60-98	CRA Downtown Implem. Plan	-	-	-	-	500,000
581-60-99	CRA America In Bloom Beautiful	-	-	-	-	100,000
581-92-40	Redevelopment Plan Upgrade	-	-	30,000	30,000	30,000
581-92-42	Parking Lot Maintenance	-	-	20,000	20,000	-
581-95-05	Special Projects	-	-	-	-	-
Subtotal		107,731	948,951	299,000	1,130,150	880,000
PROGRAM TOTAL		107,731	948,951	299,000	1,130,150	880,000

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Function Department Program

General Government City Manager CRA Debt

581 8800

Account DESCRIPTION Actual FY 23-24 Actual FY 24-25 Adopted FY 25-26 Projected FY 25-26 Proposed FY 26-27

CRA DEBT SERVICE

581-70-71 Debt - Principal 122,201 2,531,260 240,000 240,000 134,500

581-70-72 Debt - Interest 75,948 72,134 - - 64,000

Subtotal 198,148 2,603,394 240,000 240,000 198,500

PROGRAM TOTAL 198,148 2,603,394 240,000 240,000 198,500

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Fund Type General Government Grants Fund Profile

Revenue | Governmental

Fund Family: Special Revenue Summary Non-Major Fund

BEGINNING FUND BALANCE - - - 17,818 7,370 0.00%

REVENUE

521-30-49 NDC - OPERATING EXPENSE - 8,389 5,000 5,000 10,000 100.00%

521-10-14 FDOT SPEED RADAR OVERTIME - - - 15,000 -100.00%

521-60-01 BYRNE PHYSICAL FITNESS EQUIP. - 7,721 - - - 0.00%

521-60-02 BYRNE BALLISTIC HELMETS - 4,428 - - - 0.00%

521-60-04 BYRNE 2025-26 JAG-C GRANT - - 8,500 - - 0.00%

521-60-05 BYRNE 2025-26 JAG-D GRANT - - 6,000 - - 0.00%

521-60-07 DRONE REPLACEMENT PROG. - - - 25,000 - -100.00%

521-60-08 BYRNE JAG-C GRANT - - - 4,948 - -100.00%

521-60-09 BYRNE JAG-D GRANT - - - 3,814 - -100.00%

521-60-10 FDOT SPEED RADAR TRAILER - - - 13,000 - -100.00%

521-60-11 FDOT SPEED RADAR EQUIPMENT - - - 11,000 - -100.00%

521-60-88 CDBG COOLIDGE PROJECT - - - 400,000 - -100.00%

538-60-49 FDOT STORMWATER - COOLIDGE PROJ. - - - 909,977 - -100.00%

538-61-49 FDEP STORMWATER - COOLIDGE PROJ. - - - 1,113,158 - -100.00%

541-60-13 FDOT ROADS - COOLIDGE PROJ. - - - 581,789 - -100.00%

541-61-13 FDEP ROADS - COOLIDGE PROJ. - - - 477,067 - -100.00%

541-62-13 FDOT - NORTHSHORE BRIDGE & CULVERT - - - 200,000 - -100.00%

572-63-01 LAKE WILLIE DOCK EXPANSION - - - - 350,000 100.00%

Account DESCRIPTION Actual FY 23-24 Actual FY 24-25 Adopted FY 25-26 Projected FY 25-26 Proposed FY 26-27 % Change Proposed/ Projected

334-20-01 BYRNE PHYSICAL FITNESS EQUIP. - 7,721 - - - 0.00%

334-20-02 BYRNE BALLISTIC HELMETS - 4,428 - - - 0.00%

334-20-05 BYRNE 2025-26 JAG-D GRANT - - 6,000 - - 0.00%

334-20-06 HIDTA GRANT - 15,146 25,000 25,000 10,000 -60.00%

334-20-07 DRONE REPLACEMENT PROG. 25,000 -100.00%

334-20-08 BYRNE JAG-C GRANT 5,000 -100.00%

361-10-00 INTEREST - (182) - - - 0.00%

381-68-00 TRANSFER FROM ECON. DEV. TRUST - 48,000 - - - 0.00%

TOTAL REVENUE - 75,113 39,500 3,779,805 360,000 -90.48%

TOTAL REVENUE & BALANCES - 75,113 39,500 3,797,623 367,370 -90.33%

EXPENDITURES

552-81-01 EDA TARGETED IND-ED24ATL0G0463 - 30,000 - 10,500 - -100.00%

521-10-14 NDC - OVERTIME - 6,757 20,000 20,000 - -100.00%

334-20-09 BYRNE JAG-D GRANT 3,814 -100.00%

334-20-10 FDOT SPEED RADAR TRAILER 39,000 -100.00%

334-20-11 FDOT - NORTHSHORE BRIDGE & CULVERT 200,000 -100.00%

334-20-30 FDOT GRANT - COOLIDGE PROJECT 1,491,766 -100.00%

334-20-31 CDBG GRANT - COOLIDGE PROJECT 400,000 -100.00%

334-20-32 FDEP GRANT - COOLIDGE PROJECT 1,590,225 -100.00%

347-20-01 LAKE WILLIE DOCK EXPANSION - - - - 350,000 100.00%

TOTAL EXPENDITURES - 57,295 39,500 3,790,253 360,000 -90.50%

AVAILABLE BALANCE - 17,818 - 7,370 7,370 0.00%

TOTAL ENDING FUND BALANCE - 17,818 - 7,370 7,370 0.00%

334-20-04 BYRNE 2025-26 JAG-C GRANT - - 8,500 - - 0.00%

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DEPARTMENT DESCRIPTION

The Development Services Department provides centralized development-related services for the City of Eustis. Within the Building Inspection program, the Department handles development review, site/landscape inspections, building inspections, plans review, and tree permits. The Code Enforcement office provides education and prevention of code violations, and responses to violations, and administers the hearing process and the Code Enforcement Board. The Planning program plans and regulates future growth and development by ensuring conformity of site plans, subdivisions, and other items to the City's Comprehensive Plan. The Planning program also provides information and support to the development and business communities as well as other City departments and coordinates with other local governments, the County School Board, and the Metropolitan Planning Organization.

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Function Department Summary

General Government Building Services Non-Major Fund

524

Title Budget by Program FTE Positions PTE Positions

1520 Building Inspection $ 1,586,106 6

Department Total $ 1,586,106 6 -

Capital Request

1520 Office Build-Out 320,000

1520 Furniture & Equipment 10,000

1520 Copier 10,000

1520 Plotter 10,000

Total $ 350,000

Summary by Category Actual Actual Adopted Projected Proposed % Change

FY 23-24 FY 24-25 FY 25-26 FY 25-26 FY 26-27 Proposed/

Personnel Services 359,753 479,431 658,787 572,510 647,406 13.08%

Operating Expenses 267,340 132,929 280,750 336,088 473,700 40.95%

Subtotal 627,092 612,361 939,537 908,598 1,121,106 23.39%

Capital Outlay - 29,400 1,477,300 2,873,962 350,000 -87.82%

Non-Operating Expenditure - 115,056 174,753 174,753 115,000 100.00%

Department Total 627,092 756,817 2,591,590 3,957,313 1,586,106 -59.92%

Authorized Personnel FTE Actual Actual Adopted Projected Proposed Included

FY 23-24 FY 24-25 FY 25-26 FY 25-26 FY 26-27 Vacancy

Building Official - - 1 1 1 -

Deputy Building Official - - 1 1 1 -

Permit Clerk 2 2 2 2 - -

Building Office Manager - 1 1 1 1 -

Building Inspector - - - 1 1 1

Permit Technician I - - - - 1 -

Permit Technician II - - - - 1 -

Total 2 3 5 6 6 1

263

Budget by FTE PTE

1520 Building Inspection $ 1,586,106

Included

Building Inspector - - - 1 1

Total 2 3 5 6 6

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FUND: BUILDING SERVICES - 020

Fund Type Building Services Fund Profile

Revenue | Governmental

Account DESCRIPTION Actual FY 23-24 Actual FY 24-25 Adopted FY 25-26 Projected FY 25-26 Proposed FY 26-27 % Change Proposed/Projected

BEGINNING FUND BALANCE 1,726,098 2,287,188 2,843,200 2,915,592 140,202 -95.19%

322-20-00 PLUMBING PERMITS 23,295 26,489 25,000 25,000 30,000 20.00%

322-30-00 ELECTRICAL PERMITS 93,794 66,285 90,000 90,000 100,000 11.11%

322-40-00 GAS PERMITS 120 142 200 200 200 0.00%

322-50-00 MECHANICAL PERMITS 43,023 54,164 40,000 40,000 50,000 25.00%

322-60-00 DRIVEWAY PERMITS 8,850 10,427 10,000 10,000 20,000 100.00%

322-70-00 BLDG CODE ADMIN PERMITS 5,995 5,634 3,000 3,000 3,000 0.00%

361-10-00 INTEREST 76,139 92,219 98,000 98,000 95,000 -3.06%

EXPENDITURES

1500-515 ADMINISTRATION 432 76,781 86,277 84,277 - -100.00%

Building Services Fund

Fund Family: Special Revenue Summary Major Fund

REVENUE

322-10-00 BUILDING PERMITS 937,398 1,206,643 1,000,000 1,000,000 1,100,000 10.00%

TOTAL REVENUE 1,188,614 1,462,003 1,266,200 1,266,200 1,398,200 10.42%

1520-524 BUILDING INSPECTION 627,092 756,817 2,505,313 3,957,313 1,586,106 -59.92%

TOTAL EXPENDITURES 627,524 833,598 2,591,590 4,041,590 1,586,106 -60.76%

REQUIRED RESERVES 156,881 208,399 647,898 639,022 538,460 -15.74%

AVAILABLE BALANCE 2,130,307 2,707,193 869,912 (498,820) (586,164) 17.51%

TOTAL ENDING FUND BALANCE 2,287,188 2,915,592 1,517,810 140,202 (47,704) -134.03%

TOTAL REVENUE & BALANCES 2,914,712 3,749,190 4,109,400 4,181,792 1,538,402 -63.21%

NOTE: In FY 2018-19, the Building Services Fund was separated from the General Fund and instituted to ensure compliance with State Statutes.

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Function Department Program

General Government Development Services Building Administration

541 1500

Account DESCRIPTION Actual FY 23-24 Actual FY 24-25 Adopted FY 25-26 Projected FY 25-26 Proposed FY 26-27

PERSONNEL SERVICES

524-10-14 Overtime - - - - -

524-10-16 Christmas Bonus - 60 60 60 -

524-10-21 FICA Taxes - 4,674 5,217 5,217 -

524-10-23 Life & Health Insurance - 3,441 8,712 8,712 -

524-10-12 Regular Salaries & Wages - 64,723 68,197 66,197 -

524-10-24 General Employee Retirement Subtotal - 3,883 4,092 4,092 -

- 76,781 86,277 84,277 -

PROGRAM TOTAL - 76,781 86,277 84,277 -

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Function Department Program

General Government Development Services Building Inspection

541 1520

Account DESCRIPTION Actual FY 23-24 Actual FY 24-25 Adopted FY 25-26 Projected FY 25-26 Proposed FY 26-27

PERSONNEL SERVICES

524-10-12 Regular Salaries & Wages 268,267 366,305 426,001 426,001 489,580

524-10-16 Christmas Bonus 300 500 600 600 600

524-10-21 FICA Taxes 20,036 26,634 32,675 32,675 37,537

524-10-23 Life & Health Insurance 53,839 71,107 87,117 87,117 89,784

524-10-24 General Employee Retirement 16,964 14,158 25,592 25,592 29,405

Subtotal 359,753 479,431 572,510 572,510 647,406

524-10-14 Overtime 346 727 525 525 500

OPERATING

524-30-32 Accounting & Auditing Fees 1,250 1,250 1,500 1,500 2,500

524-30-34 Other Contractual Services 62,111 13,409 174,085 254,085 285,000

524-30-40 Travel & Per Diem 252 389 7,250 7,250 7,200

524-30-41 Communication Services 412 712 4,600 4,600 5,200

524-30-42 Transportation & Postage 117 89 300 300 300

524-30-43 Utility Services - - - 2,500 12,000

524-30-45 Insurance 27,347 23,169 27,735 27,735 30,000

524-30-46 Repairs & Maintenance 7,498 5,531 1,200 1,200 20,000

524-30-47 Printing & Binding 287 200 3,450 3,450 3,000

524-30-48 Promotional Activities - - 3,500 3,500 3,500

524-30-49 Other Current Charges 94,166 42,255 - - -

524-30-51 Office Supplies 1,251 1,066 4,000 1,500 3,000

524-30-52 Operating Supplies 7,473 33,381 24,000 8,000 24,000

524-30-54 Books, Pub, Subscriptions 50 1,679 8,530 5,868 32,500

524-30-55 Employee Study Expense 939 1,073 13,100 10,100 8,000

524-30-31 Professional Services - 7,274 - - 35,000

524-30-56 Vehicle Repair & Maintenance 64,187 1,452 7,500 4,500 2,500

524-60-95 SBITA - 29,400 - - -

Subtotal - 29,400 1,477,300 2,873,962 350,000

CAPITAL OUTLAY

524-60-62 Buildings - - 1,400,000 2,771,662 330,000

524-60-64 Machinery & Equipment - - 77,300 102,300 20,000

INTER-FUND TRANSFERS

581-91-01 Transfer To General Fund - 115,056 174,753 174,753 115,000

Subtotal - 115,056 174,753 174,753 115,000

PROGRAM TOTAL 627,092 756,817 2,505,313 3,957,313 1,586,106

Subtotal 267,340 132,929 280,750 336,088 473,700

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Building Department: Priorities, Strategies, Goals & Objectives

The Building Department (comprised of the Building Safety and Construction Fire Prevention) aligns with the City's Strategic Plan, emphasizing Competent and Effective Government, a Safe and Secure Built Environment, and High-Quality Construction. The Department is committed to achieving diverse and impactful goals that contribute to the City's overall vision.

To ensure progress and accountability, the Department employs key performance indicators (KPIs) to monitor short-term goals. These KPIs enable the Department to demonstrate the immediate impact of its activities, providing city officials with actionable insights for informed funding and resource allocation decisions. For long-term goals, performance measures focus on analyzing trends and outcomes over an extended period, ensuring sustained progress toward the City's strategic objectives.

In alignment with Goal #2—boosting the local economy—and Goal #3—delivering outstanding public services—the Department takes a proactive approach in pursuing the following objectives:

Enhanced Customer Experience: Prioritizing customer satisfaction through streamlined interactions and thoughtfully designed services that enhance user experience.

Online Permitting: Leveraging technology to facilitate online permitting requests, making the process more accessible, efficient, and convenient. This modernization supports the City's goals of Competent and Effective Government and High-Quality Lifestyle.

Positive Economic Impact: Simplifying permit application processes to make Eustis an efficient and convenient place to build, contributing to the City's economic growth and the achievement of Goal #2.

Budget-Conscious Approach: Streamlining processes to balance quality and cost-effectiveness, aligned with Goal #3, ensuring better value for City residents without compromising service excellence.

Continuous Improvement: Committed to ongoing feedback and evolution, the Department continuously refines its services, processes, and technologies to better serve both residents and businesses.

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Building Safety Department: Service Outcomes

Results and Accomplishments:

Customer Satisfaction: Achieving high levels of customer satisfaction reflects the Department's responsiveness, helpfulness, and user-friendliness.

Streamlined Processes: Efforts to streamline departmental operations include implementing and improving online permitting systems, reducing paperwork, and enhancing applicant communication, as highlighted in the annual review.

Technology Integration: Investments in advanced technology solutions, such as geographic information systems (GIS) and job specific tools in the field, have enhanced the Department's ability to manage and analyze data and conduct plan review and inspections efficiently.

Budget Management: The Department has effectively managed its budget and resources, including the strategic allocation of staff.

Training and Professional Development: Ongoing investment in staff training and professional development ensures that team members stay current with the latest building codes and industry best practices.

Collaboration: Successful collaboration with other city departments, such as Fire, Public Works, Economic Development, and Environmental Services, contributes to achieving cohesive and well-coordinated development outcomes.

Recommendations for Improvement:

Expansion of Online Services: Continue to broaden the range of online services, including advanced permit tracking, automated notifications for application updates, and enhanced mobile-friendly platforms. This not only improves accessibility but also fosters transparency and efficiency in departmental processes.

Enhanced Customer Service Training: Invest in specialized training programs for staff to sharpen customer service skills, including conflict resolution, empathy in communication, and responsiveness to diverse needs. This ensures interactions are consistently positive and builds lasting trust with residents and businesses.

Feedback Systems: Develop structured feedback mechanisms, such as post-service surveys and customer follow-ups. Regularly review customer input to identify pain points and implement timely solutions, fostering continuous improvement and stronger connections with the community.

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Collaboration Strengthening: Increase inter-departmental collaboration through shared digital tools, joint planning sessions, and cross-training programs. This enhances synergy with other city departments like Fire, Public Works, Economic Development, and Environmental Services, ensuring cohesive and impactful development outcomes.

Technology Upgrades: Explore integration of cutting-edge technologies, such as artificial intelligence for automated permit reviews or real-time data analytics dashboards. These innovations can drive greater efficiency, accuracy, and decision-making support for both staff and customers.

The Department's successful annual performance review, combined with its commitment to continuous improvement, positions it as a crucial driver in fostering responsible and sustainable development. This dedication also ensures a positive experience for both City residents and businesses.

Development Services Department Key Performance Indicators (KPIs):

Strategic Plan Priority	Strategic Plan Goal	Measure Type	Program Performance	Actual FY 2023-24	Actual FY 2024-25	Estimated FY 2025-26	Projected FY 2026-27
Planned & Secure Future	Goal #3	Outcome	Inspectors Contacted	9,813	12,901	13,845	12,500
Competent & Effective Government	Goal #2	Development Performance	New Single Home Building Permits Issued	144	175	326	180
Competent & Effective Government	Goal #2	Development Performance	New Apt. Complex Building Permits Issued	1	-	6	3
Competent & Effective Government	Goal #2	Development Performance	New Commercial Building Permits Issued	7	11	13	12
Competent & Effective Government	Goal #3	Outcome	Other Building Permits Issued	1,719	1,767	1,679	1,700
Total Building Services				11,684	14,854	15,869	14,395

Future

Competent & Goal #2 Development New Single Home Building Permits 144 175 326

Goal #2 Building Permits 1 - 6

Effective Goal #2 Performance Building Permits 7 11 13

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STORMWATER

DEPARTMENT DESCRIPTION

The Public Works Department is responsible for the maintenance and functioning of the City's infrastructure and assets for the safety and quality of life of residents and visitors. On the General Fund side, the Department handles the maintenance of City facilities and custodial, vehicles, upkeep of parks and open spaces, and administration of the cemetery. On the Streets side, the Department manages public land, easements, street lighting and control, street maintenance, construction, tree management and landscaping. On the Stormwater side, the Department handles maintenance of all City storm and drainage infrastructure including inlets, swales, ponds and pipes. And on the Utility side, the Department handles administration, drafting, engineering, and project management in support of Water & Sewer

enterprises.

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Function Department Summary

Public Works Public Works - Stormwater 538 Programs | Capital | Positions

Budget by Program FTE Positions PTE Positions

3700 Administration 134,500 - -

3710 Street Sweep/Drain Maint. 476,602 4 3

3710 Street Sweep/Drain Maint. 476,602 4

3720 Stormwater Projects 365,000 - -

Department Total $ 976,102 4 3

Capital Request

3720 Stormwater Culvert Replace. 110,000

3720 Donnelly Avenue to Badger Street Pipe 180,000

Title $ 134,500 - -

Department Total $ 976,102 4

Budget by FTE PTE

Department Total 753,037 1,029,999 1,185,748 1,257,642 976,102

FY 23-24 FY 24-25 FY 25-26 FY 25-26 FY 26-27

Maintenance Worker I 1 1 1 1 - 2

Heavy Equipment Operator 1 1 - - 1 1

Heavy Equipment Operator 1 1 - - 1

Maintenance Worker II 1 1 2 1 -

Stormwater Technician 1 1 - - -

Public Works Foreman - - 1 2

Total 2 2 2 3 3 -

3720 Stormwater Master Plan 75,000

$ 365,000

Summary by Category Actual Actual Adopted Projected % Change Proposed/

FY 23-24 FY 24-25 FY 25-26 FY 25-26 FY 26-27

Personnel Services 253,532 262,581 387,858 372,758 392,968 5.42%

Operating Expenses 107,898 78,212 162,890 183,645 218,134 18.78%

Subtotal 361,430 340,793 550,748 556,402 611,102 9.83%

Capital Outlay 131,607 429,206 635,000 701,240 365,000 -47.95%

Public Works Foreman - - 1 2 1

Total 4 4 4 3 4

Total 4 4 4 3 4 1

FY 23-24 FY 24-25 FY 25-26 FY 25-26 Proposed Vacancy

Deputy Director 1 1 1 1 1 1

Deputy Director 1 1 1 1

Administrative Assistant 1 1 1 1 1 1

Administrative Assistant 1 1 1 1

Senior Staff Assistant 1 1

Senior Staff Assistant 1

Authorized Personnel PTE Actual Actual Adopted Projected Included

Authorized Personnel FTE Actual Actual Adopted Projected Included

Included

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Fund Type Stormwater Utility Revenue Fund Profile

Stormwater Utility | Governmental

Fund Family: Special Revenue Summary Major Fund

Account DESCRIPTION Actual FY 23-24 Actual FY 24-25 Adopted FY 25-26 Projected FY 25-26 Proposed FY 26-27 % Change Proposed/ Projected % Change Proposed/ Projected

BEGINNING FUND BALANCE 802,615 829,273 514,746 729,459 (255,783) -135.06% -135.06%

343-90-10 REVENUE

361-10-00 Stormwater Utility 887,096 898,340 900,000 900,000 900,000 0.00% 0.00%

Interest 32,599 31,846 34,000 34,000 34,000 0.00% 0.00%

TOTAL REVENUE 919,695 930,186 934,000 934,000 934,000 0.00% 0.00%

TOTAL REVENUE & BALANCES 1,722,310 1,759,459 1,448,746 1,663,459 678,217 -59.23% -59.23%

3700-538 EXPENDITURES

3710-538 Administration 297,991 297,410 67,728 88,483 134,500 52.01% 52.01%

Street Sweep/Drain Maintenance 323,439 303,383 483,020 467,920 476,602 1.86% 1.86%

CAPITAL OUTLAY

3720-538 Capital Projects 131,607 429,206 635,000 701,240 365,000 -47.95% -47.95%

8100-538 INTER-FUND TRANSFERS

Transfer To Street Improv. Fund 140,000 - 334,000 646,500 341,500 100.00% 100.00%

8400-581 CONTINGENCY

Terminations - - - 15,100 4,000 100.00% 100.00%

8500-538 INSURANCE

Insurance - - - - 41,000 100.00% 100.00%

TOTAL EXPENDITURES 893,037 1,029,999 1,519,748 1,919,242 1,362,602 -29.00% -29.00%

Net Revenue (Gain/Loss) 26,658 (99,814) (585,748) (985,242) (428,602) -56.50% -56.50%

REQUIRED RESERVES 111,272 257,500 379,937 479,811 473,238 -1.37% -1.37%

AVAILABLE BALANCE 829,273 729,459 (71,002) (255,783) (684,385) 167.56% 167.56%

TOTAL ENDING FUND BALANCE 829,273 729,459 (71,002) (255,783) (684,385) 167.56% 167.56%

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Function Department Program

Public Works Public Works - Stormwater Administration

538 3700

OPERATING

538-30-32 Accounting & Auditing Fees 2,950 2,950 2,950 2,950 2,500

538-30-34 Other Contractual Services - - - - 125,000

538-30-45 Insurance 32,389 25,883 37,778 37,778 -

538-90-18 Bad Debt Write-Off 2,652 5,832 7,000 7,000 7,000

Subtotal 37,991 37,410 67,728 88,483 134,500

538-30-31 Professional Services - 2,746 20,000 40,755 -

538-91-13 Transfer To Street Improv. 260,000 260,000 - - -

Account DESCRIPTION Actual FY 23-24 Actual FY 24-25 Adopted FY 25-26 Projected FY 25-26 Proposed FY 26-27

NON-OPERATING EXPENDITURES

Subtotal 260,000 260,000 - - -

PROGRAM TOTAL 297,991 297,410 67,728 88,483 134,500

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Account	DESCRIPTION	Actual FY 23-24	Actual FY 24-25	Adopted FY 25-26	Projected FY 25-26	Proposed FY 26-27
Function		Department			Program
Public Works		Public Works - Stormwater 538			Street Sweep & Drain Maint. 3710
PERSONNEL SERVICES
538-10-12	Regular Salaries & Wages	174,494	169,945	249,607	234,507	260,433
538-10-14	Overtime	8,662	13,283	16,800	16,800	16,800
538-10-16	Christmas Bonus	300	400	620	620	580
538-10-21	FICA Taxes	13,367	13,840	20,543	20,543	21,253
538-10-23	Life & Health Insurance	45,306	54,133	84,213	84,213	77,368
538-10-24	General Employee Retirement	11,403	10,981	16,075	16,075	16,534
Subtotal		253,532	262,581	387,858	372,758	392,968
OPERATING
538-30-34	Other Contractual Services	6,326	6,679	10,900	10,900	9,234
538-30-40	Travel & Per Diem	-	0	-	-	-
538-30-41	Communication Services	901	986	-	-	-
538-30-46	Repairs & Maintenance	15,481	7,853	32,500	32,500	20,500
538-30-49	Other Current Charges	17,150	-	11,900	11,900	11,900
538-30-52	Operating Supplies	18,715	16,541	30,262	30,262	31,600
538-30-55	Employee Study Expense	-	-	600	600	400
538-30-56	Vehicle Repair & Maintenance	11,334	8,743	9,000	9,000	10,000
Subtotal		69,907	40,801	95,162	95,162	83,634
PROGRAM TOTAL		323,439	303,383	483,020	467,920	476,602

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Account	DESCRIPTION	Actual FY 23-24	Actual FY 24-25	Adopted FY 25-26	Projected FY 25-26	Proposed FY 26-27
Function	Department				Program
Public Works	Public Works - Stormwater 538				Stormwater Projects 3720
	CAPITAL OUTLAY
538-60-01	Diedrich Street Stormwater	60,000	-	-	-	-
538-60-02	Stormwater Culvert Replace.	19,300	-	110,000	159,000	110,000
538-60-03	Eustis Street & Gottsche Ave.	-	12,633	-	170,050	-
538-60-11	Flood Control System	-	-	100,000	67,250	-
538-60-12	Donnelly Av to Badger St Pipe	-	-	-	-	180,000
538-60-62	Tractor Bush Hog Mower	-	-	45,000	45,000	-
538-60-63	Stormwater Master Plan	7,307	42,310	125,000	4,940	75,000
538-60-65	Stormwater Camera		-	200,000	200,000	-
538-60-66	Concrete Crushing	45,000	-	55,000	55,000	-
538-60-69	Public Works Street Sweeper	-	374,263	-	-	-
	Subtotal	131,607	429,206	635,000	701,240	365,000
	PROGRAM TOTAL	131,607	429,206	635,000	701,240	365,000

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Account	DESCRIPTION	Actual FY 23-24	Actual FY 24-25	Adopted FY 25-26	Projected FY 25-26	Proposed FY 26-27
Function	Department					Program
Public Works	Public Works - Stormwater 538					Fund Transfers & Contingencies
8100	INTER-FUND TRANSFERS
538-91-01	Transfer To General Fund	-	-	74,000	74,000	81,500
538-91-10	Transfer To Sales Tax Rev. Fund	140,000	-	-	-	-
538-91-13	Transfer To Street Impv. Fund	-	-	260,000	260,000	260,000
525-30-49	Thousand Year Flood	-	-	-	312,500	-
	Subtotal	140,000	-	334,000	646,500	341,500
8400	CONTINGENCIES
581-92-17	Termination Pay	-	-	-	15,100	4,000
	Subtotal	-	-	-	15,100	4,000
8500	INSURANCE
581-92-17	Insurance Premiums	-	-	-	-	41,000
	Subtotal	-	-	-	-	41,000
PROGRAM TOTAL		140,000	-	334,000	661,600	386,500

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ENTERPRISE FUND

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DESCRIPTION	Actual FY 23-24	Actual FY 24-25	Adopted FY 25-26	Projected FY 25-26	Proposed FY 26-27	% Change Proposed/ Projected
Fund Type	Water & Sewer Revenue Fund					Profile
Revenue Fund \| Enterprise Fund Family: Proprietary	Summary					Major Fund
BEGINNING FUND BALANCE	22,059,373	23,827,888	23,289,644	25,378,346	24,297,496	-4.26%
TOTAL REVENUE	15,076,951	15,149,701	15,573,000	15,573,000	15,475,000	-0.63%
TOTAL REVENUE & BALANCES	37,136,324	38,977,589	38,862,644	40,951,346	39,772,496	-2.88%
TOTAL EXPENDITURES	13,308,436	13,882,197	16,122,944	16,671,491	18,442,545	10.62%
NET REVENUE (LOSS -/GAIN+)	1,768,515	1,267,504	-549,944	-815,537	-2,967,545	170.15%
OPERATING RESERVES	4,677,160	3,281,532	3,423,008	3,975,520	4,110,779	3.40%
AVAILABLE BALANCES	19,150,728	21,813,860	19,316,692	20,304,334	17,219,173	-15.19%
TOTAL ENDING FUND BALANCE	23,827,888	25,095,392	22,739,700	24,279,855	21,329,951	-12.15%

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Fund Type

Water & Sewer Revenue Fund

Profile

Revenue Fund | Enterprise Revenue Major Fund % Change Proposed/ Projected

Account DESCRIPTION Actual FY 23-24 Actual FY 24-25 Adopted FY 25-26 Projected FY 25-26 Proposed FY 26-27

340 WATER REVENUES

340-30-10 WATER SALES 5,788,946 5,955,764 6,000,000 6,000,000 6,000,000 0.00%

340-30-11 WATER SALES - SORRENTO 511,200 503,536 525,000 525,000 525,000 0.00%

340-30-12 WATER SALES - HEATHROW 84,043 83,544 87,000 87,000 90,000 3.45%

340-30-20 WATER SERVICE CHARGE 127,680 105,458 115,000 115,000 120,000 4.35%

340-30-30 WATER TAPPING CHARGE 404,740 230,790 400,000 400,000 375,000 -6.25%

340-30-40 RECLAIMED WATER 823,640 867,537 900,000 900,000 875,000 -2.78%

340-30-50 BACKFLOW PREVENTION 20,050 94,485 21,000 21,000 20,000 -4.76%

Subtotal 7,760,298 7,841,113 8,048,000 8,048,000 8,005,000 -0.53%

340-50-10 SEWER SERVICE CHARGE 5,281,510 5,539,301 5,400,000 5,400,000 5,500,000 1.85%

340-50-11 SEWER SERVICE - SORRENTO 230,303 269,057 250,000 250,000 275,000 10.00%

340-50-12 SEWER SERVICE - HEATHROW 102,508 107,645 108,000 108,000 115,000 6.48%

340-50-20 SEWER TAPPING CHARGES 46,695 40,715 62,000 62,000 60,000 -3.23%

340-50-30 UMATILLA SEWER CHARGES 327,437 312,756 500,000 500,000 400,000 -20.00%

340-50-31 FLA FOOD SEWER CHARGES 235,114 129,911 200,000 200,000 250,000 25.00%

340-50-32 FL FDS SEWER CHGS - NEW 235,114 77,266 100,000 100,000 - -100.00%

Subtotal 6,458,680 6,476,651 6,620,000 6,620,000 6,600,000 -0.30%

354 FINES & FORFEITURES

354-30-00 LATE FEE PENALTIES 206,244 173,252 220,000 220,000 200,000 -9.09%

Subtotal 206,244 173,252 220,000 220,000 200,000 -9.09%

364, 366, & 369 MISCELLANEOUS

361-10-00 INTEREST 642,323 642,406 675,000 675,000 650,000 -3.70%

361-30-00 NET INC (DEC) (862) (2,517) - - - 0.00%

369-30-00 OTHER MISCELLANEOUS 11,275 18,890 10,000 10,000 20,000 100.00%

369-90-00 CANCEL PY EXPENDITURES (1,006) (95) - - - 0.00%

Subtotal 651,729 658,685 685,000 685,000 670,000 -2.19%

340 WASTEWATER REVENUES

TOTAL REVENUE 15,076,951 15,149,701 15,573,000 15,573,000 15,475,000 -0.63%

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Account	DESCRIPTION	Actual FY 23-24	Actual FY 24-25	Adopted FY 25-26	Projected FY 25-26	Proposed FY 26-27	% Change Proposed/ Projected
Fund Type		Water & Sewer Revenue Fund					Profile
Revenue Fund	Enterprise	Program Expenses by Department					Major Fund
	PUBLIC UTILITIES
3100-536	ADMINISTRATION UTILITIES	850,151	1,056,024	898,256	1,163,452	1,597,928	37.34%
3120-536	CUSTOMER SERVICE UTILITIES	796,043	827,698	1,256,655	1,268,155	2,162,047	70.49%
3130-536	METER READING UTILITIES	306,176	266,096	352,222	373,722	412,446	10.36%
3140-536	ENVIRONMENTAL COMPLIANCE	240,745	265,887	340,636	341,536	354,607	3.83%
3150-536	PUBLIC SERVICES	-	-	282,954	282,954	300,594	6.23%
	Subtotal	2,193,115	2,415,705	3,130,723	3,429,819	4,827,623	40.75%
	WATER
3300-533	ADMINISTRATION	378,621	349,831	414,496	462,047	400,093	-13.41%
3310-533	TREATMENT	809,447	837,895	1,020,367	1,103,367	1,051,896	-4.66%
3320-533	DISTRIBUTION	1,035,765	872,195	1,159,531	1,081,631	1,047,181	-3.18%
3330-533	GROUND MAINTENANCE	190,595	179,211	306,246	306,246	334,199	9.13%
3360-533	EASTERN WATER PLANT	141,779	182,028	269,631	236,977	287,362	21.26%
	Subtotal	2,556,208	2,421,160	3,170,270	3,190,267	3,120,731	-2.18%
	WASTEWATER
3500-535	ADMINISTRATION	205,332	170,362	210,990	230,890	253,157	9.64%
3510-535	COLLECTION / LIFT STATION	519,682	513,019	606,865	643,195	624,191	-2.95%
3520-535	TREATMENT	1,027,449	1,092,981	1,363,981	1,363,081	1,292,560	-5.17%
3530-535	LABORATORY	194,241	211,651	217,010	288,714	254,275	-11.93%
3540-535	RECLAIMED WATER	219,407	211,353	269,914	269,914	257,015	-4.78%
3550-535	SLUDGE DISPOSAL	179,224	165,624	250,000	250,000	468,500	87.40%
3560-535	EASTERN WASTEWATER PLANT	179,302	235,927	269,276	269,276	244,386	-9.24%
3570-535	ENVIRONMENTAL COMPLIANCE	-	305,120	390,112	468,062	786,545	100.00%
3580-535	EASTERN LIFT STATION	66,277	89,864	96,077	120,547	105,763	-12.26%
	Subtotal	2,590,913	2,995,901	3,674,226	3,903,680	4,286,391	9.80%
	NON-DEPARTMENTAL
8100-536-91-01	TRANSFER TO GENERAL FUND	2,300,000	2,300,000	2,600,000	2,600,000	2,730,000	5.00%
8100-536-91-42	TRANSFER TO W&S R&R FUND	2,300,000	2,300,000	2,300,000	2,300,000	2,300,000	0.00%
8100-536-91-66	TRANSFER TO SEWER IMPACT	333,800	333,800	333,800	333,800	333,800	0.00%
8400-536-30-32	ACCOUNTING & AUDITING	57,649	61,596	58,950	58,950	51,000	-13.49%
8400-536-90-04	UNEMPLOYMENT COMPENSATION	-	-	2,000	2,000	3,000	50.00%
8400-536-90-06	CONTINGENCY - WATER	1,107	407	50,000	50,000	-	-100.00%
8400-536-90-07	CONTINGENCY - SEWER	38	-	50,000	50,000	-	-100.00%
8400-536-90-16	TERMINATION PAY	28,074	23,213	60,000	60,000	30,000	-50.00%
8400-536-90-18	BAD DEBT WRITE-OFF	20,144	46,645	80,000	80,000	100,000	25.00%
8400-536-90-33	PAY PLAN UPDATE - PHASE II	-	-	-	-	-	0.00%
8400-536-90-34	WAIVED WATER IMPACT FEE	105,683	110,166	-	-	-	0.00%
8400-536-90-35	WAIVED SEWER IMPACT FEE	327,497	344,172	-	-	-	0.00%
8500-536-30-45	INSURANCE	494,209	482,627	612,974	612,974	660,000	7.67%
8500-536-30-58	OPEB EXPENITURE	-	46,805	-	-	-	0.00%
8600-536-30-59	DEPRECIATION	-	-	-	-	-	0.00%
8800-581-70-75	SBITA	-	-	-	-	-	0.00%
	Subtotal	5,968,200	6,049,431	6,147,724	6,147,724	6,207,800	0.98%
	TOTAL EXPENDITURES	13,308,436	13,882,197	16,122,944	16,671,491	18,442,545	10.62%

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DEPARTMENT DESCRIPTION

Under the direction of the City's Public Works Director, the Public Utilities Department provides administrative and technical support to the City's water treatment and distribution systems as well as its wastewater treatment and collection system. Services provided to the utilities include general administration, drafting, GIS, engineering, design, and project management. In addition, with oversight from the Finance Department, the Public Utilities Department also collects utility billing revenue, provides customer service, and carries out meter reading activities for all customers.

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Function Water & Sewer Revenue Fund Department

Public Utilities Summary Public Utilities

536 Programs Capital Positions

Program Title Program Positions Positions

3100 Administration Utilities $1,597,928 6 -

3120 Customer Service Utilities 2,162,047 8 -

3130 Meter Reading Utilities 412,446 4 -

3140 Environ. Compliance 354,607 3 -

3150 Public Service 300,594 2 -

8100 Fund Transfers 5,363,800 - -

Department Total $11,035,423 23 -

Capital Request

3100 Eng. / Admin Building Build-Out $660,000

3100 Vehicle - Engineering 40,000

3120 WCS / Annex Building Generator 125,000

3120 WCS - ERP System 850,000

8400 Contingencies 184,000 - -

Budget by FTE PTE

8500 Insurance 660,000 - -

3130 Data Col V4E Meter Reading Data Collector 10,500

3130 R900 Belt Clip Transceiver V3 7,000

3130 WCS / Meter Reading Replacement Vehicle 40,000

Summary by Category Actual Actual Adopted Projected % Change Proposed/Projected

Personnel Services 1,628,435 1,828,239 1,994,162 1,990,162 2,078,053 4.42%

Operating Expenses 469,099 581,291 991,862 1,271,957 1,017,070 -20.04%

FY 23-24 FY 24-25 FY 25-26 FY 25-26 FY 26-27 Projected

Total $1,732,500

Subtotal 2,097,534 2,409,530 2,986,023 3,262,119 3,095,123 -5.12%

Capital Outlay 95,581 6,175 144,700 167,700 1,732,500 933.09%

Fund Transfers 4,933,800 4,933,800 5,233,800 5,233,800 5,363,800 2.48%

Other Uses 1,034,400 2,040,675 913,924 1,888,924 844,000 -55.32%

Department Total 2,193,115 9,390,181 9,278,447 10,552,543 11,035,423 4.58%

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Function	Water & Sewer Revenue Fund					Department
Public Utilities	Summary					Public Utilities
	536			Programs	Capital Positions
Authorized Personnel FTE	Actual	Actual	Adopted	Projected	Proposed	Included
	FY 23-24	FY 24-25	FY 25-26	FY 25-26	FY 26-27	Vacancy
Public Service Administrator	-	-	-	-	1	-
Public Works Director	1	1	1	1	1	-
Public Works Deputy Dir. for Utilities	1	1	1	1	1	-
Administrative Supervisor	-	-	-	1	1	-
Administrative Assistant	1	1	1	1	-	-
Project Manager	1	1	1	2	2	-
Civil Engineer	1	1	1	1	1	-
GIS Engineering Specialist	-	-	-	1	-	-
Customer Service Supervisor	-	-	-	-	1	-
Customer Service Rep. I	3	3	3	-	2	-
Customer Service Rep. II	2	2	2	-	1	-
Customer Service Rep. III	1	1	1	-	2	-
Field Customer Service Rep.	2	2	2	1	1	-
Environmental Compliance Inspector	1	1	1	1	1	-
Backflow & Water Conservation Tech.	1	1	1	1	1	-
Assistant Project Manager	1	1	1	-	1	-
Field Customer Service Manager	1	1	1	1	1	-
Meter Reader II	1	1	1	-	-	-
Buyer	1	1	1	-	-	-
Lead Meter Reader	1	1	1	-	-	-
Environmental Compliance Supervisor	1	1	1	1	1	-
Meter Reader	-	-	-	2	2	-
Collection Supervisor	-	-	-	1	-	-
Collection Agent	-	-	-	1	1	-
Community Relations Supervisor	-	-	-	1	-	-
Customer Relations Specialist	-	-	-	1	-	-
Customer Relations Specialist	-	-	-	1	-	-
Customer Relations Rep.	-	-	-	1	-	-
Customer Relations Rep.	-	-	-	1	-	-
Field Customer Service Manager	-	-	-	1	1	-
Total	21	21	21	23	23	-

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Function Department Program

Public Utilities Public Utilities Administration

536 3100

PERSONNEL SERVICES

536-10-12 Regular Salaries & Wages 503,248 728,496 504,418 504,418 512,783

536-10-14 Overtime 5,491 2,891 8,400 8,400 8,400

536-10-16 Christmas Bonus 600 600 700 700 550

536-10-21 FICA Taxes 26,647 53,231 39,284 39,284 39,913

536-10-22 Florida Retirement System 91,116 (29,271) 19,463 19,463 23,382

536-10-23 Life & Health Insurance 73,140 95,191 87,117 87,117 82,302

536-10-24 General Employee Retirement 31,738 37,347 25,243 25,243 24,898

536-30-34 Other Contractual Services 49,330 1,728 - - 50,000

536-30-40 Travel & Per Diem 2,915 1,201 3,200 3,200 2,500

536-30-41 Communication Services 3,246 4,141 5,000 5,000 5,000

536-30-42 Transportation & Postage 90 1 182 182 -

536-30-46 Repair & Maintenance 2,683 2,680 3,300 3,300 24,200

536-30-47 Printing & Binding 947 45 500 500 500

536-30-51 Office Supplies 11,549 2,209 5,000 5,000 4,000

536-30-52 Operating Supplies 11,845 14,137 33,750 33,750 28,000

536-30-54 Books, Pub, Subscriptions 1,366 1,344 2,500 2,500 2,500

536-30-55 Employee Study Expense 2,996 3,766 6,000 6,000 6,000

536-30-56 Vehicle Repair & Maintenance 1,707 1,562 3,000 3,000 3,000

CAPITAL OUTLAY

536-60-63 Buildings - - - - 660,000

536-60-64 Machinery & Equipment 10,628 23 50,000 50,000 40,000

Account DESCRIPTION Actual FY 23-24 Actual FY 24-25 Adopted FY 25-26 Projected FY 25-26 Proposed FY 26-27

536-10-13 Other Salary & Wages 2,500 - - - -

Subtotal 734,480 888,484 684,624 684,624 692,228

OPERATING

536-30-31 Professional Services 16,370 134,703 80,000 345,196 80,000

536-60-95 SBITA - - 21,200 21,200 -

Subtotal 10,628 23 71,200 71,200 700,000

PROGRAM TOTAL 850,151 1,056,024 898,256 1,163,452 1,597,928

Subtotal 105,043 167,517 142,432 407,628 205,700

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Function Department Program

Public Utilities Public Utilities Customer Service

536 3120

PERSONNEL SERVICES

536-10-12 Regular Salaries & Wages 302,736 333,944 352,789 352,789 373,184

536-10-14 Overtime 80 7,937 1,050 1,050 1,100

536-10-16 Christmas Bonus 700 800 800 800 800

536-10-21 FICA Taxes 20,010 24,085 27,253 27,253 28,694

536-10-22 Florida Retirement System 46,540 (13,768) - - -

536-10-23 Life & Health Insurance 90,409 104,366 116,156 112,156 119,712

536-10-24 General Employee Retirement 15,895 18,751 21,327 21,327 22,457

536-30-34 Other Contractual Services 148,728 173,651 458,980 468,980 384,000

536-30-41 Communication Services 6,632 7,375 4,700 8,700 4,700

536-30-42 Transportation & Postage 71,998 76,695 91,200 91,200 101,000

536-30-43 Utilities 13,119 12,657 15,000 15,000 15,000

536-30-46 Repair & Maintenance 58,475 62,974 122,800 122,800 107,800

536-30-47 Printing & Binding 13,874 16,196 18,700 18,700 18,700

536-30-51 Office Supplies 8,539 5,210 7,900 9,400 7,900

536-30-52 Operating Supplies 123 25 1,000 1,000 1,000

CAPITAL OUTLAY

536-60-62 Buildings - - - - -

536-60-64 Machinery & Equipment (2,098) (3,448) 16,000 16,000 125,000

Account DESCRIPTION Actual FY 23-24 Actual FY 24-25 Adopted FY 25-26 Projected FY 25-26 Proposed FY 26-27

Subtotal 476,370 476,115 519,376 515,376 545,947

OPERATING

536-30-55 Employee Study Expense 284 248 1,000 1,000 1,000

536-60-65 WCS - ERP System - - - - 850,000

Subtotal (2,098) (3,448) 16,000 16,000 975,000

PROGRAM TOTAL 796,043 827,698 1,256,655 1,268,155 2,162,047

Subtotal 321,772 355,032 721,280 736,780 641,100

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Function Department Program

Public Utilities Public Utilities Meter Reading

PERSONNEL SERVICES

536-10-12 Regular Salaries & Wages 131,821 152,281 170,254 170,254 184,094

536-10-14 Overtime 9,811 9,778 12,600 12,600 13,230

536-10-16 Christmas Bonus 300 400 400 400 400

536-10-21 FICA Taxes 9,532 11,678 14,019 14,019 15,126

536-10-23 Life & Health Insurance 39,617 49,316 58,078 58,078 59,856

536-10-24 General Employee Retirement 9,540 9,544 10,971 10,971 11,839

Subtotal 200,621 232,998 266,322 266,322 284,546

OPERATING

536-30-40 Travel & Per Diem - - 1,000 1,000 1,000

536-30-41 Communication Services 2,765 3,280 5,500 5,500 5,500

536-30-42 Transportation & Postage - - - - -

536-30-43 Utilities - - - - -

536-30-46 Repair & Maintenance 3,284 3,337 11,800 13,500 11,800

536-30-52 Operating Supplies 9,264 6,534 28,500 23,800 28,500

536-30-55 Employee Study Expense - - 2,300 2,300 2,300

536-60-64 Machinery & Equipment 87,051 3,750 17,500 40,500 57,500

Subtotal 87,051 3,750 17,500 40,500 57,500

536 3130

Account DESCRIPTION Actual FY 23-24 Actual FY 24-25 Adopted FY 25-26 Projected FY 25-26 Proposed FY 26-27

536-30-34 Other Contractual Services 2,354 14,470 17,000 17,000 19,000

536-30-56 Vehicle Repair & Maintenance 836 1,726 2,300 3,800 2,300

Subtotal 18,503 29,347 68,400 66,900 70,400

PROGRAM TOTAL 306,176 266,096 352,222 373,722 412,446

CAPITAL OUTLAY

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Function Department Program

Public Utilities Public Utilities Environmental Compliance 3140

PERSONNEL SERVICES

536-10-12 Regular Salaries & Wages 159,011 167,456 172,293 172,293 183,908

536-10-16 Christmas Bonus 300 300 300 300 300

536-10-21 FICA Taxes 9,816 11,562 13,284 13,284 14,126

536-10-23 Life & Health Insurance 36,570 41,288 43,559 43,559 44,892

536-10-24 General Employee Retirement 11,086 10,037 10,401 10,401 11,061

Subtotal 216,964 230,642 240,886 240,886 254,737

536-30-34 Other Contractual Services 2,700 1,466 6,900 7,970 11,450

536-30-40 Travel & Per Diem 761 604 2,000 930 1,500

536-30-41 Communication Services 1,312 1,139 1,800 1,800 1,800

536-30-42 Transportation & Postage 1,905 2,474 4,000 3,300 3,000

536-30-43 Utilities - - - - -

536-30-44 Rentals & Leases - - - - 1,700

536-30-46 Repair & Maintenance 2,726 5,683 7,000 8,234 8,500

536-30-47 Printing & Binding 2,096 1,640 4,000 4,700 7,000

536-30-48 Promotional Activities - 2,960 5,000 5,478 5,000

536-30-51 Office Supplies - - - - -

536-30-52 Operating Supplies 2,117 2,067 5,800 5,466 5,800

536-30-54 Books, Pub, Subscriptions - 115 - - 120

536-30-55 Employee Study Expense 545 493 1,000 1,000 1,000

CAPITAL OUTLAY

536-60-64 Machinery & Equipment - - 40,000 40,000 -

536

Account DESCRIPTION Actual FY 23-24 Actual FY 24-25 Adopted FY 25-26 Projected FY 25-26 Proposed FY 26-27

536-10-14 Overtime 181 - 1,050 1,050 450

OPERATING

536-30-31 Professional Services 9,300 10,754 20,000 20,000 50,000

536-30-56 Vehicle Repair & Maintenance 320 - 2,250 1,772 1,000

536-30-64 Small Equipment & Tools - - - - 2,000

536-60-95 SBITA - 5,850 - - -

Subtotal - 5,850 40,000 40,000 -

PROGRAM TOTAL 240,745 265,887 340,636 341,536 354,607

Subtotal 23,780 29,395 59,750 60,650 99,870

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Function Department Program

Public Utilities Public Utilities Public Services

536 3150

PERSONNEL SERVICES

536-10-14 Overtime - - - - -

536-10-16 Christmas Bonus - - 200 200 200

536-10-21 FICA Taxes - - 16,250 16,250 18,220

536-10-23 Life & Health Insurance - - 29,039 29,039 29,928

Account DESCRIPTION Actual FY 23-24 Actual FY 24-25 Adopted FY 25-26 Projected FY 25-26 Proposed FY 26-27

536-10-12 Regular Salaries & Wages - - 224,732 224,732 237,968

536-10-24 General Employee Retirement Subtotal - - 12,733 12,733 14,278

- - 282,954 282,954 300,594

PROGRAM TOTAL - - 282,954 282,954 300,594

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Public Utilities Department Priorities, Strategies, Goals & Objectives

The Public Utilities Department is in alignment with the City’s Strategic Plan Priorities and Strategies. Departmental performance measures include key performance indicators (KPIs) that track progress toward short-term goals. The Public Utilities Department demonstrates the impact of their activities on the achievement of immediate goals, helping city officials make informed decisions about funding and resource allocation for the long-term goals. The long-term goals, performance measures will involve tracking trends and outcomes over a more extended period particularly the emphasis on Competent and Effective Government, Goal #3 revolves around delivering quality and cost-effective public services. Here are the objectives outlined:

Enhancing Operational Excellence: The Public Utilities Department remains dedicated to refining its operational processes. This involves ongoing research into methodologies that can amplify efficiency and efficacy across drafting, GIS, engineering, project management, and design functions.

Technology Innovations: Improving customer service, and increasing the number of new, more efficient water reading units installed. A two-pronged approach includes amping up customer service experiences and increasing the integration of advanced water reading units. These new units promise enhanced efficiency and accuracy. The department has been at 100% radio frequency since 2023.

Teamwork Makes a Difference: Collaboration with other City departments, agencies, and partners to share ideas, resources, and creative solutions for public services. Evaluating and Adapting: They're always checking how well their plans work. They gather feedback, study outcomes, and adjust their strategies to keep improving service quality. Implementing best practices and technologies regarding billing and revenue collection.

Thinking Green: Focusing on environmentally friendly practices (paperless billing). Department explores eco-friendly solutions that align with the City's sustainability goals.

Professional Customer Service: Implementing best practices and technologies regarding billing and revenue collection. The Department is committed to keeping up with the latest industry practices and technologies when it comes to billing and revenue collection. Whenever feasible, these cutting-edge solutions will be put into action to improve overall operations. Friendly customer service is all about making your experience positive, easy, and enjoyable. When you reach out for help with your utility needs, you can expect a warm and welcoming interaction from our dedicated team.

Public Utilities Services Outcome: Results and Accomplishments

The annual review outcome for the Public Utilities department reflects effective management and provision of essential services to the community.

Following are the points of the Public Utilities Department annual review, required by the City's policies and regulations:

Reliable Service Delivery: The Department consistently provides reliable water and sewer services to residents and businesses without significant interruptions.

Timely and Accurate Billing: The Department consistently generates accurate utility bills and ensures they are delivered to customers on time.

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Billing Dispute Resolution: The Department effectively resolves billing disputes and discrepancies promptly and to the satisfaction of customers.

Multiple Payment Options: Customers have access to various payment options, including online, in-person, and automatic payment methods, enhancing convenience.

Billing Assistance Programs: Low-income and vulnerable customers are offered payment plans to keep essential services and connections while customers catch up on large balances after leaks.

Data Security: Customer data is securely managed to protect sensitive information and ensure compliance with data privacy regulations.

Water Meter Installations: In FY 2026, 404 new water meters were installed, marking an increase of 3.2% compared to the previous year's installations.

Efficient Collections: Collections, when necessary, are fair and conducted in compliance with applicable laws and regulations.

Emergency Response: The Department demonstrates a swift and effective response to water or sewer emergencies, such as leaks or pipe breaks.

Financial Management: The Department manages its budget effectively, ensuring financial stability and responsible resource allocation.

Technological Integration: Utilization of advanced technology and data analytics improves system monitoring, maintenance, and response times. Language Accessibility has ensured that customer support services and communications are available in multiple languages to serve a diverse community.

Recommendations for Improvement: In the departmental successful performance outcome, there are some recommendations for improvement:

24/7 Customer Support: Explore the possibility of providing round-the-clock customer support to accommodate customers with diverse schedules.

Self-Service Options: Implement self-service portals that enable customers to manage their accounts, set up payment plans, and track their water usage.

Wait Time Improvement: Improve customers' average wait time to 3 minutes and 20 seconds.

Customer Feedback Mechanism: Establish a system for collecting customer feedback and suggestions for service improvement.

The annual review for the Public Utilities Customer Service and Billing department indicates a commitment to providing excellent customer service while managing billing processes effectively. Continuously improving digital services, communication, and support options will enhance the customer experience and satisfaction. Additionally, efforts to assist vulnerable customers and educate the community on utility conservation can contribute to a well-rounded and successful department.

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Public Utilities Department Key Performance Indicators (KPIs)

Strategic Plan Priority	Strategic Plan Goal	Measures Type	Program Performance	Actual FY 2023-24	Actual FY 2024-25	Estimated FY 2025-26	Projected FY 2026-27
Competent & Effective Government	Goal #3	Efficiency	Number of Water Units Served Monthly	12,065	12,468	12,872	13,296
Competent & Effective Government	Goal #3	Efficiency	Average Daily Water Flow in Million Gallons	3.68	3.66	3.7	3.77
Competent & Effective Government	Goal #4	Efficiency	Answered Phone Calls by CRS	27,111	23,327	21,420	23,562
Competent & Effective Government	Goal #4	Efficiency	Phone calls Routed to VoiceMail	1,992	7,621	12,696	13,966
Competent & Effective Government	Goal #4	Efficiency	Outgoing Calls	6,310	16,019	17,279	19,007
Competent & Effective Government	Goal #3	Outcome	New Water Meters Installed	261	302	349	403
Total Public Utilities Services				47,743	59,741	64,620	70,237

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DEPARTMENT DESCRIPTION

Under the supervision of the Public Works Director, the Water Department provides quality water for drinking and personal use to residents and visitors of the City of Eustis. The Department ensures provision and quality of water and adequate distribution pressure and capacity throughout the City. It also manages a backflow and water conservation program as well as provision of reclaimed water resources. The Water Department also runs the Eastern Water System which provides water to the communities of Sorrento Springs and Heathrow County Estates. As well, the Department ensures proper maintenance, repair, and inspection of all treatment and distribution assets to comply with all State and Federal regulations.

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Function Water & Sewer Revenue Fund Department

Public Utilities Summary Water

533 Programs Capital Positions

Program Title Budget by Program FTE Positions PTE Positions

3300 Administration - Water $ 400,093 2 -

3310 Treatment 1,051,896 4 -

3320 Distribution 1,047,181 8 -

3330 Ground Maintenance 334,199 5 -

3360 Eastern Water Plant 287,362 1 -

Department Total $ 3,120,731 20 -

Capital Request

3300 Security Cameras with Storage $ 24,000

3310 Hypo Skid Replacement 24,500

3310 Check Valve Replacement 7,000

3320 Replacement Diesel Tank for 901 Bates 8,000

3320 Survey Rod 24,000

3320 Locate Equipment 7,000

Total $ 94,500

Summary by Category Actual FY 23-24 Actual FY 24-25 Adopted FY 25-26 Projected FY 25-26 Proposed FY 26-27 % Change Proposed/Projected

Personnel Services 1,365,787 1,270,966 1,651,400 1,606,950 1,518,801 -5.49%

Operating Expenses 1,132,722 1,130,836 1,455,870 1,501,717 1,507,430 0.38%

Subtotal 2,498,509 2,401,802 3,107,270 3,108,667 3,026,231 -2.65%

Capital Outlay 57,699 19,358 63,000 81,600 94,500 15.81%

Department Total 2,556,208 2,421,160 3,170,270 3,190,267 3,120,731 -2.18%

297

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Function	Water & Sewer Revenue Fund					Department
Public Utilities	Summary					Water
	533			Programs	Capital	Positions
Authorized Personnel FTE	Actual	Actual	Adopted	Projected	Proposed	Included
	FY 23-24	FY 24-25	FY 25-26	FY 25-26	FY 26-27	Vacancy
Water Superintendent	1	1	1	1	1	-
Administrative Assistant	1	-	-	1	1	-
Utility Supervisor	2	2	2	2	2	-
Operator B	1	-	-	1	1	-
Operator C-II	-	-	-	1	1	-
Utility Foreman	2	2	2	2	1	-
Utility Project Inspector	1	1	1	1	-	-
Utility Worker I	1	4	4	1	1	-
Utility Worker II	4	2	2	1	-	-
Heavy Equipment Operator	1	2	2	1	1	-
Maintenance Worker I	1	3	3	7	5	-
Utility Lead Worker	1	-	-	-	1	1
Lead Operator	3	-	-	1	1	1
Deputy Director PW for Utilities	1	-	-	-	-	-
Senior Staff Assistant	1	1	1	-	-	-
Operator A	-	-	-	-	1	-
Operator C-I	1	-	-	-	-	-
Operator Trainee	-	-	-	1	-	-
Utility Worker III	-	3	3	1	-	-
Utility Line Locator Tech	-	-	-	1	1	-
Maintenance Worker II	-	1	1	-	1	-
Operator B w/Dual	-	1	1	-	-	-
Operator C-I w/Dual	-	1	1	-	-	-
Lead Operator Dual	-	1	1	-	-	-
Lead Operator C-I	-	1	1	-	-	-
Custodian	-	-	-	-	1	-
Total	22	26	26	23	20	2

Utility Lead Worker 1 - - - 1

Lead Operator 3 - - 1 1

Total 22 26 26 23 20

Included

298

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Function Water & Sewer Revenue Fund Program

Public Utilities Water Administration

533 3300

PERSONNEL SERVICES

533-10-12 Regular Salaries & Wages 113,774 143,052 139,047 139,047 147,999

533-10-16 Christmas Bonus 200 200 200 200 200

533-10-21 FICA Taxes 7,962 10,398 10,692 10,692 11,375

533-10-23 Life & Health Insurance 23,364 27,525 29,039 29,039 29,928

533-10-24 General Employee Retirement 8,591 8,620 8,374 8,374 8,910

Subtotal 153,996 190,332 187,866 187,866 198,913

OPERATING

533-30-34 Other Contractual Services 11,295 15,177 21,200 21,200 29,450

533-30-40 Travel & Per Diem 1,015 - 1,000 1,000 400

533-30-41 Communication Services 1,616 1,396 10,300 10,300 10,300

533-30-42 Transportation & Postage 891 4,054 1,400 1,400 1,000

533-30-43 Utilities 11,800 11,378 15,900 15,900 12,300

533-30-46 Repair & Maintenance 4,449 6,039 5,000 9,300 4,000

533-30-47 Printing & Binding 1,704 267 1,000 1,000 1,000

533-30-48 Promotional Activities 4,901 - - - -

533-30-51 Office Supplies 2,489 2,427 2,500 2,500 2,500

533-30-52 Operating Supplies 19,016 19,524 24,150 24,150 16,000

533-30-54 Books, Pub, Subscriptions 2,262 924 2,580 2,580 1,880

533-30-55 Employee Study Expense 545 676 1,100 1,100 8,600

CAPITAL OUTLAY

Account DESCRIPTION Actual FY 23-24 Actual FY 24-25 Adopted FY 25-26 Projected FY 25-26 Proposed FY 26-27

533-10-14 Overtime 105 538 515 515 500

533-30-31 Professional Services 155,321 96,831 115,500 140,151 85,000

533-30-56 Vehicle Repair & Maintenance 1,836 579 1,000 1,000 750

533-30-64 Small Equipment & Tools - - - - 4,000

533-60-64 Machinery & Equipment 5,485 227 24,000 42,600 24,000

Subtotal 5,485 227 24,000 42,600 24,000

PROGRAM TOTAL 378,621 349,831 414,496 462,047 400,093

Subtotal 219,140 159,272 202,630 231,581 177,180

299

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Function Water & Sewer Revenue Fund Program

Public Utilities Water Water Treatment

533 3310

PERSONNEL SERVICES

533-10-12 Regular Salaries & Wages 237,717 212,118 249,110 249,110 243,770

533-10-14 Overtime 14,634 9,746 13,335 13,335 10,000

533-10-16 Christmas Bonus 400 400 400 400 400

533-10-21 FICA Taxes 15,718 16,017 20,108 20,108 19,444

533-10-23 Life & Health Insurance 48,760 53,903 58,078 58,078 59,856

533-10-24 General Employee Retirement Subtotal 16,129 13,335 15,747 15,747 15,226

533-30-34 Other Contractual Services 16,903 19,622 40,040 24,040 50,150

533-30-40 Travel & Per Diem 351 1,341 2,000 2,000 2,000

533-30-41 Communication Services 8,871 7,985 11,300 11,300 9,000

533-30-43 Utilities 262,918 273,864 300,000 300,000 300,000

533-30-46 Repair & Maintenance 63,153 78,936 115,650 115,650 136,150

533-30-52 Operating Supplies 105,756 110,478 125,000 125,000 129,000

533-30-54 Books, Pub, Subscriptions - 300 - - -

533-30-55 Employee Study Expense 1,595 3,007 4,400 4,400 4,400

533-30-56 Vehicle Repair & Maintenance 4,167 2,744 5,000 5,000 5,000

CAPITAL OUTLAY

533-60-63 Improv. Other Than Buildings - - - - -

Account DESCRIPTION Actual FY 23-24 Actual FY 24-25 Adopted FY 25-26 Projected FY 25-26 Proposed FY 26-27

333,358 305,520 356,777 356,777 356,777 348,696

OPERATING

533-30-31 Professional Services 12,375 20,967 49,200 148,200 24,000

533-30-64 Small Equipment & Tools - - - - 12,000

Subtotal 476,089 519,244 652,590 735,590 671,700

533-60-64 Machinery & Equipment - 13,131 11,000 11,000 31,500

Subtotal - 13,131 11,000 11,000 31,500

PROGRAM TOTAL 809,447 837,895 1,020,367 1,103,367 1,051,896

300

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Function Water & Sewer Revenue Fund Program

Public Utilities Water Distribution

533 3320

PERSONNEL SERVICES

533-10-12 Regular Salaries & Wages 437,207 361,938 495,627 455,527 391,006

533-10-14 Overtime 23,457 18,356 24,720 24,720 16,700

533-10-16 Christmas Bonus 1,000 1,200 1,100 1,100 800

533-10-21 FICA Taxes 31,586 28,804 38,886 38,886 31,251

533-10-23 Life & Health Insurance 135,105 112,394 159,715 159,715 119,712

533-10-24 General Employee Retirement 29,964 22,896 30,433 30,433 24,462

Subtotal 658,318 545,587 750,481 710,381 583,931

OPERATING

533-30-34 Other Contractual Services 1,667 - - - -

533-30-40 Travel & Per Diem 2,467 740 13,000 13,000 2,700

533-30-41 Communication Services 6,800 3,615 - - -

533-30-42 Transportation & Postage - - - - -

533-30-43 Utilities - - - - -

533-30-46 Repair & Maintenance 183,872 200,008 216,000 181,790 318,000

533-30-47 Printing & Binding - - - - -

533-30-51 Office Supplies - - - - -

533-30-52 Operating Supplies 59,112 50,966 66,400 66,400 77,500

533-30-54 Books, Pub, Subscriptions - 150 250 250 450

533-30-55 Employee Study Expense 10,787 6,835 12,400 12,400 9,600

CAPITAL OUTLAY

Account DESCRIPTION Actual FY 23-24 Actual FY 24-25 Adopted FY 25-26 Projected FY 25-26 Proposed FY 26-27

533-30-31 Professional Services 58,609 53,521 62,000 58,410 -

533-30-56 Vehicle Repair & Maintenance 15,234 10,773 11,000 11,000 11,000

533-30-64 Small Equipment & Tools - - - - 5,000

533-60-64 Machinery & Equipment 38,898 - 28,000 28,000 39,000

Subtotal 38,898 - 28,000 28,000 39,000

PROGRAM TOTAL 1,035,765 872,195 1,159,531 1,081,631 1,047,181

Subtotal 338,549 326,608 381,050 343,250 424,250

301

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Function Water & Sewer Revenue Fund Program

Public Utilities Water Ground Maintenance

533 3330

PERSONNEL SERVICES

533-10-14 Overtime 3,473 4,239 8,000 8,000 8,000

533-10-16 Christmas Bonus 100 400 500 500 500

533-10-21 FICA Taxes 9,559 7,632 14,307 14,307 15,341

533-10-23 Life & Health Insurance 33,522 47,022 72,598 72,598 74,820

533-10-24 General Employee Retirement Subtotal 7,503 5,959 11,191 11,191 12,002

533-30-40 Travel & Per Diem - - - - 900

533-30-46 Repair & Maintenance 2,388 2,668 4,500 4,500 10,500

533-30-52 Operating Supplies 11,210 14,002 16,200 16,200 16,200

533-30-55 Employee Study Expense - - - - 2,400

CAPITAL OUTLAY

Account DESCRIPTION Actual FY 23-24 Actual FY 24-25 Adopted FY 25-26 Projected FY 25-26 Proposed FY 26-27

533-10-12 Regular Salaries & Wages 121,579 95,339 177,450 177,450 192,036

175,736 160,592 284,046 284,046 302,699

OPERATING

533-30-56 Vehicle Repair & Maintenance Subtotal 1,261 1,950 1,500 1,500 1,500

533-60-64 Machinery & Equipment Subtotal - - - - -

- - - - - -

PROGRAM TOTAL 190,595 179,211 306,246 306,246 334,199

14,859 18,620 22,200 22,200 31,500

302

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Function Water & Sewer Revenue Fund Program

Public Utilities Water Eastern Water System

533 3360

PERSONNEL SERVICES

533-10-12 Regular Salaries & Wages 29,497 45,033 46,485 42,135 56,944

533-10-16 Christmas Bonus - 100 100 100 100

533-10-21 FICA Taxes 2,272 3,699 3,885 3,885 4,685

533-10-23 Life & Health Insurance 10,158 13,763 14,520 14,520 14,964

533-10-24 General Employee Retirement 1,788 2,903 3,041 3,041 3,669

Subtotal 44,379 68,935 72,231 67,881 84,562

OPERATING

533-30-34 Other Contractual Services 6,512 4,723 12,200 1,896 10,850

533-30-40 Travel & Per Diem - 587 500 500 900

533-30-41 Communication Services 3,101 2,829 3,000 3,000 3,000

533-30-42 Transportation & Postage - - - - -

533-30-43 Utilities 28,148 31,275 40,000 40,000 40,000

533-30-46 Repair & Maintenance 21,259 23,271 34,500 34,500 54,500

533-30-47 Printing & Binding - - - - -

533-30-51 Office Supplies - - - - -

533-30-52 Operating Supplies 18,102 16,615 26,500 26,500 27,150

533-30-54 Books, Pub, Subscriptions - - - - 100

533-30-55 Employee Study Expense - 2,200 700 700 2,400

533-30-56 Vehicle Repair & Maintenance 325 22 600 600 1,200

533-30-64 Small Equipment & Tools - - - - 9,700

CAPITAL OUTLAY

533-60-63 Improv. Other Than Buildings - - - - -

533-60-64 Machinery & Equipment 13,316 6,000 - - -

533-60-95 SBITA - - - - -

Subtotal 13,316 6,000 - - -

Account DESCRIPTION Actual FY 23-24 Actual FY 24-25 Adopted FY 25-26 Projected FY 25-26 Proposed FY 26-27

533-10-14 Overtime 663 3,438 4,200 4,200 4,200

533-30-31 Professional Services 6,637 25,572 79,400 61,400 53,000

Subtotal 84,084 107,093 197,400 169,096 202,800

PROGRAM TOTAL 141,779 182,028 269,631 236,977 287,362

303

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DEPARTMENT DESCRIPTION

Under the supervision of the Public Works Director, the Wastewater Department provides high quality collection, treatment, and disposal of wastewater for customers inside and outside the City of Eustis and ensures sanitary conditions for health and quality of life. The Department maintains its collection system and lifts stations to ensure delivery to its treatment facilities. It also runs its treatment facilities in compliance with all regulatory and environmental requirements and maintains its laboratory to ensure all standards are met. The Wastewater Department also handles the disposal of the material, or sludge, remaining after the treatment process.

304

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Function Water & Sewer Revenue Fund Department

Public Utilities Summary Wastewater

535 Programs Capital Positions

3500 Administration $ 253,157 2 -

3510 Lift Stations 624,191 4 -

3520 Treatment 1,292,560 7 -

3530 Laboratory 254,275 2 -

3540 Reclaimed Water 257,015 1 -

3550 Sludge Disposal 468,500 - -

3560 Eastern Wastewater Plant 244,386 1 -

Department Total $ 4,286,391 26 -

Capital Request

3500 Security Cameras - Bates WW Bldg. $ 24,500

3520 Process Controller 5,000

3520 Composite Samplers 21,000

3520 Security Cameras - Bates WW Plant 24,500

3530 Bench Meter 5,200

3540 Reuse Site Controllers 24,500

3570 Collections 786,545 8 -

Program Title Budget by Program FTE Positions PTE Positions

3580 Eastern Lift Stations 105,763 1 -

3550 Polymer Skid 16,000

3560 Gantry Crane 7,000

3570 Plate Compactor 15,000

Total $ 157,700

Summary by Category Actual FY 23-24 Actual FY 24-25 Adopted FY 25-26 Projected FY 25-26 Proposed FY 26-27 % Change Proposed/Projected

Personnel Services 1,199,554 1,519,015 1,767,276 1,767,276 2,099,641 18.81%

Operating Expenses 1,290,043 1,470,177 1,750,950 1,874,204 2,029,050 8.26%

Subtotal 2,489,597 2,989,192 3,518,226 3,641,480 4,128,691 13.38%

Capital Outlay 101,316 6,709 156,000 262,200 157,700 -39.86%

Department Total 2,590,913 2,995,901 3,674,226 3,903,680 4,286,391 9.80%

3570 Sewer Push Camera 15,000

305

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Function	Water & Sewer Revenue Fund					Department
Public Utilities	Summary					Wastewater
	535			Programs	Capital Positions
Authorized Personnel FTE	Actual	Actual	Adopted	Projected	Proposed	Included
	FY 23-24	FY 24-25	FY 25-26	FY 25-26	FY 26-27	Vacancy
Senior Staff Assistant	1	1	1	1	1	-
Wastewater Superintendent	1	1	1	1	1	-
Lift Station Operator	2	2	2	3	2	-
Lift Station Mechanic	1	-	-	-	1	-
Utility Supervisor	1	2	2	3	3	-
Lead Operator	2	1	1	1	1	-
Operator A	2	-	-	3	1	-
Operator B	1	1	1	-	2	1
Utility Worker III	1	-	-	-	1	-
Operator C-I	1	1	1	-	2	1
Operator C-II	1	1	1	1	1	-
Laboratory Service Manager	1	1	1	1	1	-
Laboratory Tech	1	-	-	-	-	-
Maintenance Worker II	1	-	-	2	-	-
Utility Foreman	-	1	1	1	2	1
Utility Worker II	-	1	1	-	-	-
Utility Project Inspector	-	-	-	-	1	-
Environmental Compliance Inspector	-	-	-	-	-	-
Utility Worker	-	1	1	-	-	-
Dual Operator A and B	-	1	1	-	-	-
Dual Operator A and C	-	1	1	-	-	-
Laboratory Technician	-	1	1	1	1	-
Lift Station Foreman	-	-	-	1	-	-
Operator Trainee	-	-	-	1	-	-
Maintenance Worker I	-	-	-	1	2	-
Heavy Equipment Operator	-	-	-	1	1	-
Utility Worker I	-	-	-	-	2	2
Total	17	17	17	22	26	5

Operator B 1 1 1 - 2

Operator C-I 1 1 1 - 2

Utility Foreman - 1 1 1 2

Utility Worker I - - - - 2

Total 17 17 17 22 26

Included

306

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Function Water & Sewer Revenue Fund Program

Public Utilities Wastewater Administration

535 3500

PERSONNEL SERVICES

535-10-12 Regular Salaries & Wages 106,372 93,833 119,564 119,564 136,151

535-10-16 Christmas Bonus 200 200 200 200 200

535-10-21 FICA Taxes 6,660 7,091 8,597 8,597 10,446

535-10-23 Life & Health Insurance 23,364 22,938 29,039 29,039 29,928

535-10-24 General Employee Retirement Subtotal 7,850 5,628 6,731 6,731 8,181

144,454 129,747 164,340 164,340 185,107

OPERATING

535-30-34 Other Contractual Services - - - - 800

535-30-40 Travel & Per Diem 816 558 1,000 1,000 1,000

535-30-41 Communication Services 693 1,057 13,200 13,200 13,200

535-30-42 Transportation & Postage 193 113 200 200 200

535-30-46 Repair & Maintenance 295 29 400 400 2,350

535-30-47 Printing & Binding - - 3,000 3,000 -

535-30-51 Office Supplies 2,995 2,990 - - 3,000

535-30-52 Operating Supplies 6,614 10,771 12,100 12,100 12,100

535-30-54 Books, Pub, Subscriptions - 1,385 - - -

535-30-55 Employee Study Expense 900 725 1,000 1,000 8,500

535-30-56 Vehicle Repair & Maintenance 255 713 400 400 400

CAPITAL OUTLAY

535-60-64 Machinery & Equipment - 2,130 11,000 11,000 24,500

Account DESCRIPTION Actual FY 23-24 Actual FY 24-25 Adopted FY 25-26 Projected FY 25-26 Proposed FY 26-27

535-10-14 Overtime 8 57 210 210 200

535-30-31 Professional Services 48,117 20,143 4,350 24,250 -

535-30-64 Small Equipment & Tools - - - - 2,000

535-60-95 SBITA - - - - -

Subtotal - 2,130 11,000 11,000 24,500

PROGRAM TOTAL 205,332 170,362 210,990 230,890 253,157

Subtotal 60,878 38,485 35,650 55,550 43,550

307

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Function Water & Sewer Revenue Fund Program

Public Utilities Wastewater Lift StationS

PERSONNEL SERVICES

535-10-12 Regular Salaries & Wages 171,872 218,148 223,439 223,439 236,522

535-10-16 Christmas Bonus 300 400 400 400 400

535-10-21 FICA Taxes 8,640 15,907 17,468 17,468 18,392

535-10-22 Florida Retirement System 76,438 (26,162) 18,666 18,666 19,819

535-10-23 Life & Health Insurance 40,633 55,050 58,078 58,078 59,856

535-10-24 General Employee Retirement 6,140 8,075 8,614 8,614 9,001

535-30-34 Other Contractual Services 42,000 38,500 42,000 42,000 42,000

535-30-40 Travel & Per Diem 1,129 1,219 1,500 2,460 1,500

535-30-41 Communication Services 8,822 4,350 10,000 10,000 10,000

535-30-43 Utilities 66,488 75,499 75,000 75,000 97,000

535-30-46 Repair & Maintenance 22,141 37,005 35,000 35,000 58,000

535-30-52 Operating Supplies 46,449 71,213 56,000 56,000 46,000

535-30-54 Books, Pub, Subscriptions - - - - -

535-30-55 Employee Study Expense 2,100 1,369 4,200 4,370 4,200

535-30-56 Vehicle Repair & Maintenance 9,123 5,905 6,000 6,000 6,000

535-30-64 Small Equipment & Tools - - - - 12,000

CAPITAL OUTLAY

535-60-63 Improv. Other Than Bldgs. - - - - -

535 3510

Account DESCRIPTION Actual FY 23-24 Actual FY 24-25 Adopted FY 25-26 Projected FY 25-26 Proposed FY 26-27

535-10-14 Overtime 2,264 3,331 4,500 4,500 3,500

Subtotal 306,287 274,749 331,165 331,165 347,491

OPERATING

535-30-31 Professional Services 2,417 3,212 16,000 15,200 -

Subtotal 200,668 238,270 245,700 246,030 276,700

535-60-64 Machinery & Equipment 12,727 - 30,000 66,000 -

Subtotal 12,727 - 30,000 66,000 -

PROGRAM TOTAL 519,682 513,019 606,865 643,195 624,191

308

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Function Water & Sewer Revenue Fund Program

Public Utilities Wastewater Treatment

535 3520

PERSONNEL SERVICES

535-10-14 Overtime 12,826 9,214 16,000 16,000 12,000

535-10-16 Christmas Bonus 600 600 700 700 700

535-10-21 FICA Taxes 19,992 29,326 32,814 32,814 33,909

535-10-23 Life & Health Insurance 70,092 91,750 101,637 101,637 104,748

535-10-24 General Employee Retirement Subtotal 22,096 24,421 25,694 25,694 26,553

535-30-31 Professional Services 21,142 40,609 54,000 54,000 -

535-30-32 Accounting & Auditing Fees - -

535-30-34 Other Contractual Services - - - - 6,300

535-30-40 Travel & Per Diem 1,784 1,511 5,500 5,500 2,500

535-30-41 Communication Services 1,869 2,583 - - -

535-30-43 Utilities 230,592 221,534 265,000 265,000 265,000

535-30-46 Repair & Maintenance 40,416 26,820 55,000 54,100 58,500

535-30-52 Operating Supplies 243,805 237,061 298,700 298,700 296,200

535-30-55 Employee Study Expense 2,324 3,410 5,500 5,500 3,300

535-30-56 Vehicle Repair & Maintenance 1,980 1,848 1,800 1,800 1,800

CAPITAL OUTLAY

535-10-12 Regular Salaries & Wages 307,610 397,714 426,637 426,637 430,550

433,216 553,026 603,481 603,481 608,460

OPERATING

Subtotal 543,913 535,377 685,500 684,600 633,600

535-60-64 Machinery & Equipment 50,320 4,579 75,000 75,000 50,500

Subtotal 50,320 4,579 75,000 75,000 50,500

PROGRAM TOTAL 1,027,449 1,092,981 1,363,981 1,363,081 1,292,560

Account DESCRIPTION Actual FY 23-24 Actual FY 24-25 Adopted FY 25-26 Projected FY 25-26 Proposed FY 26-27

309

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Function Water & Sewer Revenue Fund Program

Public Utilities Wastewater Laboratory

535 3530

PERSONNEL SERVICES

535-10-14 Overtime 89 116 210 210 500

535-10-16 Christmas Bonus 200 100 200 200 200

535-10-21 FICA Taxes 7,106 8,779 9,554 9,554 10,205

535-10-23 Life & Health Insurance 24,380 25,231 29,039 29,039 29,928

535-10-24 General Employee Retirement Subtotal 6,704 6,830 7,481 7,481 7,992

535-30-31 Professional Services 13,115 12,096 6,000 6,000 -

535-30-34 Other Contractual Services - - - - 9,500

535-30-40 Travel & Per Diem 1,198 1,596 1,500 1,500 1,500

535-30-41 Communication Services - 244 - - 10,000

535-30-46 Repair & Maintenance 1,109 894 1,500 1,500 -

535-30-52 Operating Supplies 35,018 37,514 36,000 62,304 44,000

535-30-54 Books, Pub, Subscriptions - 50 150 150 50

CAPITAL OUTLAY

535-60-64 Machinery & Equipment - - - - 5,200

Account DESCRIPTION Actual FY 23-24 Actual FY 24-25 Adopted FY 25-26 Projected FY 25-26 Proposed FY 26-27

535-10-12 Regular Salaries & Wages 104,647 116,575 124,476 124,476 132,700

143,125 157,632 170,960 170,960 181,525

OPERATING

535-30-55 Employee Study Expense 675 1,625 900 900 2,500

535-60-95 LIMS Software - - - 45,400 -

Subtotal - - 45,400 5,200

PROGRAM TOTAL 194,241 211,651 217,010 288,714 254,275

535-30-56 Vehicle Repair & Maintenance Subtotal 51,115 54,019 46,050 72,354 67,550

310

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Function Water & Sewer Revenue Fund Program

Public Utilities Wastewater Reclaimed Water

535 3540

PERSONNEL SERVICES

535-10-14 Overtime 3,281 2,248 2,000 2,000 1,000

535-10-16 Christmas Bonus 100 100 100 100 100

535-10-21 FICA Taxes 2,256 2,526 3,191 3,191 3,201

535-10-23 Life & Health Insurance 12,190 13,763 14,520 14,520 14,964

535-10-24 General Employee Retirement 2,482 2,365 2,496 2,496 2,505

535-30-31 Professional Services 4,197 1,116 3,500 3,500 -

535-30-41 Communication Services - 471 - - -

535-30-43 Utilities 105,653 113,533 122,000 122,000 126,000

535-30-46 Repair & Maintenance 4,479 17,702 18,000 18,000 19,500

535-30-52 Operating Supplies 10,698 18,222 23,000 23,000 23,000

CAPITAL OUTLAY

Account DESCRIPTION Actual FY 23-24 Actual FY 24-25 Adopted FY 25-26 Projected FY 25-26 Proposed FY 26-27

535-10-12 Regular Salaries & Wages 34,740 37,184 39,607 39,607 40,745

Subtotal 55,050 58,184 61,914 61,914 62,515

OPERATING

535-30-56 Vehicle Repair & Maintenance 1,060 2,125 1,500 1,500 1,500

535-60-64 Machinery & Equipment 38,269 - 40,000 40,000 24,500

Subtotal 38,269 - 40,000 40,000 24,500

PROGRAM TOTAL 219,407 211,353 269,914 269,914 257,015

Subtotal 126,088 153,168 168,000 168,000 170,000

311

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Function Water & Sewer Revenue Fund Program

Public Utilities Wastewater Sludge Disposal

535 3550

Account DESCRIPTION Actual FY 23-24 Actual FY 24-25 Adopted FY 25-26 Projected FY 25-26 Proposed FY 26-27

535-10-24 PERSONNEL SERVICES

General Employee Retirement Subtotal - - - - - -

OPERATING

535-30-34 Other Contractual Services 131,752 132,809 190,000 190,000 400,000

535-30-46 Repair & Maintenance 8,256 5,714 10,000 10,000 10,000

535-30-52 Operating Supplies 37,859 23,150 46,000 46,000 38,500

535-30-56 Vehicle Repair & Maintenance 1,358 3,951 4,000 4,000 4,000

Subtotal 179,224 165,624 250,000 250,000 452,500

CAPITAL OUTLAY

535-60-64 Machinery & Equipment - - - - 16,000

Subtotal - - - - 16,000

PROGRAM TOTAL 179,224 165,624 250,000 250,000 468,500

312

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Function Water & Sewer Revenue Fund Program

Public Utilities Wastewater Eastern Wastewater Plant

535 3560

PERSONNEL SERVICES

535-10-14 Overtime 4,039 4,134 3,150 3,150 3,000

535-10-16 Christmas Bonus 100 100 100 100 100

535-10-21 FICA Taxes 3,935 4,002 4,427 4,427 4,340

535-10-23 Life & Health Insurance 12,190 13,763 14,520 14,520 14,964

535-30-31 Professional Services 1,450 2,436 25,400 25,400 -

535-30-40 Travel & Per Diem 590 - 900 900 600

535-30-41 Communication Services 1,636 5,398 1,900 1,900 1,900

535-30-43 Utilities 42,888 45,178 64,000 64,000 57,000

535-30-46 Repair & Maintenance 9,427 41,478 14,000 14,000 19,400

535-30-52 Operating Supplies 50,540 68,007 80,000 80,000 75,700

CAPITAL OUTLAY 108,743 163,027 189,000 189,000 157,950

535-60-64 Machinery & Equipment - - - - 7,000

Account DESCRIPTION Actual FY 23-24 Actual FY 24-25 Adopted FY 25-26 Projected FY 25-26 Proposed FY 26-27

535-10-12 Regular Salaries & Wages 47,224 47,782 54,614 54,614 53,634

535-10-24 General Employee Retirement Subtotal 3,071 3,120 3,466 3,466 3,398

OPERATING 70,559 72,901 80,276 80,276 79,436

535-30-55 Employee Study Expense 1,032 319 2,200 2,200 2,750

535-30-56 Vehicle Repair & Maintenance Subtotal 1,181 211 600 600 600

535-60-95 SBITA - - - - -

Subtotal - - - - 7,000

PROGRAM TOTAL 179,302 235,927 269,276 269,276 244,386

313

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Function Water & Sewer Revenue Fund Program

Public Utilities Wastewater Collections

PERSONNEL SERVICES

535-10-12 Regular Salaries & Wages - 145,448 195,359 195,359 374,528

535-10-16 Christmas Bonus - - 400 400 800

535-10-21 FICA Taxes - 11,102 15,664 15,664 30,013

535-10-23 Life & Health Insurance - 38,994 58,078 58,078 119,712

535-10-24 General Employee Retirement Subtotal - 9,137 12,262 12,262 23,492

- 213,110 290,762 290,762 565,545

OPERATING

535-30-40 Travel & Per Diem - 408 3,600 3,600 3,600

535-30-41 Communication Services - 1,866 - - -

535-30-42 Transportation & Postage - - - - -

535-30-43 Utilities - - - - -

535-30-46 Repair & Maintenance - 60,149 64,000 136,150 143,000

535-30-52 Operating Supplies - 18,950 19,000 24,800 24,000

535-30-54 Books, Pub, Subscriptions - 116 250 250 400

535-30-55 Employee Study Expense - 2,365 6,000 6,000 6,000

535-30-56 Vehicle Repair & Maintenance - 8,155 6,500 6,500 9,000

CAPITAL OUTLAY

535 3570

Account DESCRIPTION Actual FY 23-24 Actual FY 24-25 Adopted FY 25-26 Projected FY 25-26 Proposed FY 26-27

535-10-14 Overtime - 8,430 9,000 9,000 17,000

535-30-34 Other Contractual Services - - - - -

535-30-64 Small Equipment & Tools - - - - 5,000

Subtotal - 92,010 99,350 177,300 191,000

535-60-64 Machinery & Equipment - - - - 30,000

Subtotal - - - - 30,000

PROGRAM TOTAL - 305,120 390,112 468,062 786,545

314

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Function Water & Sewer Revenue Fund Program

Public Utilities Wastewater Eastern Lift Station

535 3580

PERSONNEL SERVICES

535-10-14 Overtime 259 687 2,100 2,100 1,000

535-10-16 Christmas Bonus - 100 100 100 100

535-10-21 FICA Taxes 2,466 2,800 3,356 3,356 3,676

535-10-23 Life & Health Insurance 10,158 13,763 14,520 14,520 14,964

535-10-24 General Employee Retirement Subtotal 1,931 2,436 2,626 2,626 2,877

535-30-40 Travel & Per Diem 577 369 1,100 940 600

535-30-41 Communication Services 295 256 - - -

535-30-43 Utilities 8,106 13,522 15,000 15,000 20,000

535-30-46 Repair & Maintenance 1,253 2,842 2,000 2,000 2,000

535-30-52 Operating Supplies 7,579 10,063 12,000 12,000 12,000

535-30-55 Employee Study Expense 625 2,590 800 630 800

535-30-56 Vehicle Repair & Maintenance Subtotal 978 558 800 800 800

CAPITAL OUTLAY

Account DESCRIPTION Actual FY 23-24 Actual FY 24-25 Adopted FY 25-26 Projected FY 25-26 Proposed FY 26-27

535-10-12 Regular Salaries & Wages 32,050 39,881 41,675 41,675 46,946

46,864 59,666 64,377 64,377 69,563

OPERATING

535-60-64 Machinery & Equipment Subtotal - - - 24,800 -

- - - 24,800 -

PROGRAM TOTAL 66,277 89,864 96,077 120,547 105,763

19,413 30,198 31,700 31,370 36,200

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Function Water & Sewer Revenue Fund Program

Public Utilities Non-Departmental Fund Transfers | Contingencies

Account DESCRIPTION FY 23-24 FY 24-25 FY 25-26 FY 25-26 FY 26-27

FUND TRANSFERS

8100-536-91-02 Transfer To General Fund (Addl) - - - - -

8100-536-91-03 Transfer To W&S R&R (Addl) - - - - -

8100-536-91-42 Transfer To W&S R&R Fund 2,300,000 2,300,000 2,300,000 2,300,000 2,300,000

8100-536-91-66 Transfer To Sewer Impact 333,800 333,800 333,800 333,800 333,800

8400-525-30-49 Thousand Year Flood - - - 975,000 -

8400-536-30-32 Accounting & Auditing 57,649 61,596 58,950 58,950 51,000

8400-536-90-04 Unemployment Compensation - - 2,000 2,000 3,000

8400-536-90-06 Contingency - Water 1,107 407 50,000 50,000 -

8400-536-90-07 Contingency - Sewer 38 - 50,000 50,000 -

8400-536-90-16 Termination Pay 28,074 23,213 60,000 60,000 30,000

8400-536-90-18 Bad Debt Write-Off 20,144 46,645 80,000 80,000 100,000

8400-536-90-33 Pay Plan Update - Phase II - - - - -

8400-536-90-34 Waived Water Impact Fees 105,683 110,166 - - -

8400-536-90-35 Waived Sewer Impact Fees 327,497 344,172 - - -

INSURANCE

8500-536-30-45 Insurance 494,209 482,627 612,974 612,974 660,000

DEPRECIATION

8800-581-70-74 Debt Service - SBITA Principal - - - - -

536 | 581 Insurance | Other

Actual Actual Adopted Projected Proposed

8100-536-91-01 Transfer To General Fund 2,300,000 2,300,000 2,600,000 2,600,000 2,730,000

Subtotal 4,933,800 4,933,800 5,233,800 5,233,800 5,363,800

CONTINGENCIES

8500-536-30-58 OPEB Expenditure - 46,805 - - -

8600-536-30-59 Depreciation - 924,662 - - -

Subtotal - 924,662 - - -

NON-OPERATING EXPEND.

8800-581-70-75 Debt Service - SBITA Interest - 382 - - -

Subtotal - 382 - - -

PROGRAM TOTAL 5,968,200 6,974,475 6,147,724 7,122,724 6,207,800

Subtotal 540,191 586,199 300,950 1,275,950 184,000

Subtotal 494,209 529,432 612,974 612,974 660,000

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Fund Type Reclaimed Water Project Fund Profile

Project Fund | Enterprise Summary Project Fund

Account DESCRIPTION Actual FY 23-24 Actual FY 24-25 Adopted FY 25-26 Projected FY 25-26 Proposed FY 26-27 % Change Proposed/ Projected

BEGINNING FUND BALANCE 168,439 171,060 172,860 174,240 180,140 3.39%

361-10-00 REVENUE

Fund Family: Proprietary 8100

Interest 5,256 5,816 5,900 5,900 5,000 -15.25%

TOTAL REVENUE 5,256 5,816 5,900 5,900 5,000 -15.25%

TOTAL REVENUES & BALANCES 173,695 176,876 178,760 180,140 185,140 2.78%

3910, 8600 EXPENDITURES

539-30-59 Depreciation 2,636 2,636 - - - 0.00%

TOTAL EXPENDITURES 2,636 2,636 - - - 0.00%

RESERVE FOR EXPANSION 171,060 174,240 178,760 180,140 185,140 2.78%

TOTAL ENDING FUND BALANCE 171,060 174,240 178,760 180,140 185,140 2.78%

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Water & Sewer R&R Fund

Fund Type Project Fund | Enterprise Fund Family: Proprietary

Water & Sewer R&R Fund Proline

Account DESCRIPTION Actual FY 23-24 Actual FY 24-25 Adopted FY 25-26 Projected FY 25-26 Proposed FY 26-27 % Change Proposed/ Projected

BEGINNING FUND BALANCE 29,545,078 20,764,090 15,646,525 21,456,995 18,240,173 -14.99%

338-10-00 FUND BALANCE ACCESS - - - - - 0.00%

361-10-00 INTEREST 137,574 6,175 250,000 250,000 5,000 -98.00%

381-40-00 TRANSFER FROM W&S 2,300,000 2,300,000 2,300,000 2,300,000 2,300,000 0.00%

381-40-11 TRANSFER FROM W&S (ADDL) - - - - - 0.00%

381-65-00 TRANSFER FROM WATER IMPACT 940,225 - - - - 0.00%

8400-536 OPERATING EXPENSES - 38,000 - 4,679 - -100.00%

536-30-59 DEPRECIATION - 1,206,944 - - - 0.00%

8600-533 OPERATING EXPENSES 2,992,257 162,086 1,234,000 2,225,439 3,140,000 41.10%

8600-535 OPERATING EXPENSES 14,009,827 29,913 1,280,000 2,758,098 3,935,000 42.67%

8600-537 WATER PROJECTS 1,855 - - - - 0.00%

Profile

Summary Project Fund

REVENUE

331-35-01 ARPA GRANT 5,250,340 - - - - 0.00%

381-66-00 TRANSFER FROM SEWER IMPACT 140,225 - - - - 0.00%

TOTAL REVENUE 8,768,364 2,306,175 2,550,000 2,550,000 2,305,000 -9.61%

TOTAL REVENUE & BALANCES 38,313,442 23,070,265 18,196,525 24,006,995 20,545,173 -14.42%

EXPENDITURES

8600-581 DEBT SERVICE 355,000 - 186,006 186,006 365,000 96.23%

8800-581 DEBT SERVICE 190,413 176,327 592,600 592,600 191,000 -67.77%

TOTAL EXPENDITURES 17,549,352 1,613,270 3,292,606 5,766,822 7,631,000 32.33%

NET REVENUE (+/-) (8,780,988) 692,905 (742,606) (3,216,822) (5,326,000) 65.57%

AVAILABLE BALANCE 20,764,090 21,456,995 14,903,919 18,240,173 12,914,173 -29.20%

TOTAL ENDING FUND BALANCE 20,764,090 21,456,995 14,903,919 18,240,173 12,914,173 -29.20%

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FUND: WATER & SEWER RENEWAL & REPLACEMENT - 42

Function Department Program

Wastewater System Renew & Replace Projects Water & Sewer R&R Fund Wastewater Projects

535 536 8400

Account DESCRIPTION Actual FY 23-24 Actual FY 24-25 Adopted FY 25-26 Projected FY 25-26 Proposed FY 26-27

OPERATING EXPENDITURES

535-30-31 Professional Services - 38,000 - 4,679 -

536-30-53 Water Chemical Feed - - - - -

536-30-59 Depreciation - 1,206,944 - - -

Total - 1,244,944 - 4,679 -

TOTAL WASTEWATER OPER. EXP. - 1,244,944 - 4,679 -

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Account	DESCRIPTION	Actual FY 23-24	Actual FY 24-25	Adopted FY 25-26	Projected FY 25-26	Proposed FY 26-27
Function	Department			Program
Water System Renew & Replace	Water & Sewer R&R Fund 533			Water Projects 8600
	WATER PROJECTS
533-65-03	Ardice Well	-	-	-	38,291	-
533-65-07	Meter Replacement & Rebuild	284,527	-	200,000	200,000	220,000
533-65-24	Tank Inspection	-	-	14,000	14,000	-
533-65-27	Fuel Tank - CR44	-	-	-	-	-
533-65-51	Eastern Well One	8,689	-	-	176,460	-
533-65-57	CR 44 Widening	-	-	-	-	300,000
533-65-68	Water Department Car	34,661	-	-	-	-
533-65-69	Half Ton Service Pickup Truck	-	-	-	-	-
533-65-71	One Ton Service Truck	-	-	80,000	155,463	80,000
533-65-72	Half Ton Service Pickup Truck	40,414	-	55,000	55,000	55,000
533-65-80	Reclaimed Water Main Extension	365,629	-	-	-	-
533-65-81	Laurel Oak Rd. Water Main Repl.	-	-	-	-	100,000
533-65-82	Heathrow Wells Rehab.	-	-	-	-	140,000
533-65-83	Water R&R / Coolidge Water Main	1,916,672	-	-	-	-
533-65-84	Utility Relocation	10,171	59,759	-	-	-
533-65-88	GST Hand Railing	-	36,000	-	-	-
533-66-01	Cornelia Drive 2nd Connection	-	-	60,000	60,000	-
533-66-06	Jefferis Ct. Galvanized Main	30,060	-	-	166,300	-
533-66-26	Bay Water Utility Services	-	-	-	75,000	-
533-66-27	Water Tank Inspection	-	-	-	-	-
533-66-31	Water Pump Replacement	-	-	25,000	25,000	25,000
533-66-32	Water Pump Equipment	-	-	90,000	90,000	-
533-66-39	Stevens Avenue Main	-	-	-	-	-
533-66-40	Ardice Storage Tank-Heathrow WTP	-	-	-	-	-
533-66-44	Water Dept. Office & Comp. CR44	38,432	-	-	-	-
533-66-45	Office Generator	-	-	-	-	-
533-66-46	Excavator	-	-	300,000	286,854	350,000
533-66-47	Heavy Equipment Trailer	-	-	25,000	25,000	-
533-66-48	Lakeshore Avenue Galvanized Main	26,635	-	-	315,000	-
533-66-49	Grand Island WTP Fuel Tank	166,842	-	-	-	-
533-66-50	Eastern Area Expansion	36,516	-	-	-	-
533-66-51	Crom Tank	-	-	-	158,070	-
533-66-52	Cast Iron Replacement	-	-	60,000	60,000	170,000
533-66-53	Yale Retreat Rd.	-	-	-	-	-
533-66-54	Equipment	33,009	-	-	-	-
533-66-55	Sorrento Pines W. Waterline	-	-	325,000	325,000	-
533-66-56	Ground Storage Tank	-	-	-	-	1,700,000
533-66-57	Utility Pipe Upsizing	-	66,327	-	-	-
	TOTAL WATER PROJECTS	2,992,257	162,086	1,234,000	2,225,439	3,140,000

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Account	DESCRIPTION	Actual FY 23-24	Actual FY 24-25	Adopted FY 25-26	Projected FY 25-26	Proposed FY 26-27
Function	Department			Program
Wastewater System Renew & Replace	Water & Sewer R&R Fund 535			Wastewater Projects
	WASTEWATER PROJECTS
535-66-01	Bay State South Sewer	-	-	-	-	-
535-66-08	Rehab Belt Pre	19,942	29,913	-	-	-
535-66-10	Floating Solar Panels	-	-	-	-	-
535-66-16	CR 44 Force Main	77,892	-	-	205,259	-
535-66-35	Bates Avenue Sewer	-	-	-	35,000	-
535-66-41	Tank Cleaning	11,398	-	-	-	-
535-66-43	Submersible Pump	86,521	-	115,000	97,500	115,000
535-66-44	Master Lift Station Upgrade	-	-	120,000	120,000	800,000
535-66-45	Effluent Pump & Motor	2,700	-	-	17,500	100,000
535-66-46	Coolidge Sewer Main Expansion	1,613,489	-	-	460,600	-
535-66-49	Crane Truck	-	-	-	-	290,000
535-66-50	Lift Station Control Panels	-	-	-	-	50,000
535-66-51	Lift Station 7 Expansion	-	-	160,000	160,000	-
535-66-57	Manhole Rehabilitation	-	-	-	-	-
535-66-59	Pickup Truck	54,831	-	55,000	55,000	55,000
535-66-62	Sewer Cleaning Truck	-	-	170,000	170,000	80,000
535-66-65	Umatilla Interconnection	901,856	-	-	-	-
535-66-70	Eastern WWTP Expansion	29,908	-	-	-	-
535-66-74	Loader Replacement	-	-	-	-	90,000
535-66-76	Lift Station Generator	79,928	-	175,000	536,315	1,160,000
535-66-77	Lift Station #9 Rehabilitation	456,851	-	-	-	-
535-66-81	McCullochs Alley Sewer	258,290	-	-	-	-
535-66-84	Infiltration & Intrusion	124,135	-	190,000	253,500	170,000
535-66-86	Main WWTP Expansion	8,636,778	-	-	-	-
535-66-88	Holding Pond Improvements	1,592,925	-	-	-	-
535-66-92	Biological Process Equipment	34,643	-	130,000	229,279	130,000
535-66-95	Eastern Plant Turbine	27,740	-	-	253,146	-
535-66-96	Old Eastern Plant Demolition	-	-	-	-	150,000
535-66-97	Process & Clarif. Tank Rehab.	-	-	-	-	120,000
535-66-98	Water Legislation Impact	-	-	-	-	-
535-66-99	Heavy Equipment	-	-	165,000	165,000	625,000
	TOTAL WASTEWATER PROJECTS	14,009,827	29,913	1,280,000	2,758,098	3,935,000

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FUND: WATER & SEWER RENEWAL & REPLACEMENT - 42

Function Department Program

Wastewater System Renew & Replace Water & Sewer R&R Fund 537 Wastewater Projects 8600

Account DESCRIPTION Actual FY 23-24 Actual FY 24-25 Adopted FY 25-26 Projected FY 25-26 Proposed FY 26-27

537-68-01 WASTEWATER PROJECTS Project Rehab. Slip-Line 1,855 - - - - -

TOTAL WASTEWATER PROJECTS 1,855 - - - - -

322

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FUND: WATER & SEWER RENEWAL & REPLACEMENT - 42

Function Department Program

Wastewater System Renew & Replace Water & Sewer R&R Fund Wastewater Projects

581 8600 | 8800

W&S DEBT SERVICE

8800-581-70-72 Debt Service - Interest 187,913 173,327 568,600 568,600 186,000

8800-581-70-73 Other Debt Service Cost - 2016 Bond TOTAL WASTEWATER PROJECTS 2,500 3,000 24,000 24,000 5,000

Account DESCRIPTION Actual FY 23-24 Actual FY 24-25 Adopted FY 25-26 Projected FY 25-26 Proposed FY 26-27

8600-581-70-71 Debt Service - Principal 355,000 - 186,006 186,006 365,000

545,413 176,327 778,606 778,606 556,000

PROJECTS GRAND TOTAL 17,549,352 1,613,270 3,292,606 5,766,822 7,631,000

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Fund Type Utility Grants Fund Profile

Project Fund | Enterprise Summary Project Fund

Account DESCRIPTION Actual FY 23-24 Actual FY 24-25 Adopted FY 25-26 Projected FY 25-26 Proposed FY 26-27 % Change Proposed/ Projected

331-50-01 ARPA - Septic To Sewer Proj. - - - 100,000 - -100.00%

334-20-02 FDOT Sewer - Coolidge Proj. - - - 398,234 - -100.00%

3510, 8600 EXPENDITURES

535-60-01 ARPA - Septic To Sewer Proj. - - - 100,000 - -100.00%

Fund Family: Proprietary

BEGINNING FUND BALANCE - - - - - -100.00%

REVENUE

TOTAL REVENUE - - - 498,234 - -100.00%

TOTAL REVENUES & BALANCES - - - 498,234 - -100.00%

535-60-42 FDOT Sewer - Coolidge Proj. - - - 398,234 - -100.00%

TOTAL EXPENDITURES - - - 498,234 - -100.00%

RESERVE FOR EXPANSION - - - - - 0.00%

TOTAL ENDING FUND BALANCE - - - - - 0.00%

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325

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TRUST & AGENCY FUND

326

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TRUST & AGENCY FUNDS SUMMARY

Trust & Agency Funds Summary Fiscal Year 2026-27

	Fire Prevention Impact Fund FY 26-27	Greenwood Cemetery Fund FY 26-27	Police Pension Fund FY 26-27	Fire Pension Fund FY 26-27
Estimated Revenue & Expenditures	FY 26-27	FY 26-27	FY 26-27	FY 26-27
Beginning Estimated Fund Balance	$ 280,040	$ 257,835	$ 32,806,129	$ 19,898,574
Estimated Revenues:
Fed. Grant Economic Development	-	-	-	-
Local Ordinance	-	-	-	-
Interest Income	19,000	11,000	3,725,000	3,170,000
Sale of Lots	-	-	-	-
Other Misc. Income	-	2,850	-	-
Impact Fees	405,900	-	-	-
Transfer In	-	8,000	-	-
Total Estimated Revenues	424,900	21,850	3,725,000	3,170,000
Total Estimated Revenues & Balances	704,940	279,685	36,531,129	23,068,574
Estimated Expenditures/Expenses:
General Governmental Services	-	-	-	-
Public Safety	322,500	-	1,900,000	1,250,000
Physical Environment	-	-	-	-
Transportation	-	-	-	-
Economic Environment	-	-	-	-
Culture and Recreation	-	-	-	-
Debt Service	-	-	-	-
Other Financing Sources (Uses)	-	11,000	1,100	1,100
Total Estimated Expenditures/Expenses	322,500	11,000	1,901,100	1,251,100
Reserves	-	-	26,808,145	16,372,032
Total Appropriated Expenditures & Reserves	322,500	11,000	28,709,245	17,623,132
Available Estimated Balance	382,440	268,685	34,630,029	21,817,474
Ending Estimated Fund Balance	$ 382,440	$ 268,685	$ 34,630,029	$ 21,817,474

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Capital Expand.	Capital Expand.	Water Impact	Sewer Impact	Economic Development	Library Capital Expansion	Total Trust & Agency Funds
Parks & Rec.	Law Enforce.			Economic
Impact Fund	Impact Fund	Trust Fund	Trust Fund	Trust Fund	Impact Fund	FY 26-27	FY 26-27
FY 26-27	FY 26-27	FY 26-27	FY 26-27	FY 26-27	FY 26-27	FY 26-27	FY 26-27
$ 369,633	$ 555,566	$ 5,639,199	$ 5,968,731	$ -	$ 171,378	$ 65,947,085
-	-	-	-	-	-	-	-
-	-	-	-	-	-	-	-
-	-	-	-	-	-	-	-
22,500	25,000	60,000	50,000	-	5,150	7,087,650
-	-	-	-	-	-	-	-
350,000	-	-	-	-	-	352,850
247,170	223,800	305,700	1,000,500	-	88,500	2,271,570
-	-	-	333,800	-	-	341,800
619,670	248,800	365,700	1,384,300	-	93,650	10,053,870
989,303	804,366	6,004,899	7,353,031	-	265,028	76,000,955
-	-	-	-	-	-	-
-	522,500	-	-	-	-	3,995,000
-	-	170,000	-	-	-	170,000
-	-	-	-	-	-	-
-	-	-	-	-	-	-
630,000	-	-	-	-	343,000	973,000
-	-	-	334,100	-	-	334,100
-	-	-	-	-	-	13,200
630,000	522,500	170,000	334,100	-	343,000	5,485,300
-	290,000	5,215,560	5,704,385	-	142,166	54,532,288
630,000	812,500	5,385,560	6,038,485	-	485,166	60,017,588
359,303	281,866	5,834,899	7,018,931	-	(77,972)	70,515,655
$ 359,303	$ 281,866	$ 5,834,899	$ 7,018,931	$ -	$ (77,972)	$ 70,515,655

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Trust & Agency Funds Budget for Fiscal Year 2026-27 Revenues vs. Expenditures

Total Revenues - $10,053,870 Total Expenditures - $5,485,300

REVENUES

EXPENDITURES

329

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Account	DESCRIPTION	Actual FY 23-24	Actual FY 24-25	Adopted FY 25-26	Projected FY 25-26	Proposed FY 26-27	% Change Proposed/ Projected
Fund Type		Fire Prevention Capital Exp Trust Fund				Profile
Impact Fee \| Governmental Fund Family: Trust & Agency		Summary				Non-Major Fund
	BEGINNING FUND BALANCE	205,038	246,984	239,583	235,640	280,040	18.84%
361-10-00	REVENUE
363-20-10	Interest Earnings	8,669	8,678	9,400	9,400	19,000	102.13%
	Impact Fees	34,924	30,719	35,000	35,000	405,900	1059.71%
	TOTAL REVENUE	43,594	39,398	44,400	44,400	424,900	856.98%
TOTAL REVENUES & BALANCES		248,632	286,381	283,983	280,040	704,940	151.73%
2230-522	EXPENDITURES
522-30-32	Accounting & Auditing	600	600	-	-	-	0.00%
522-30-34	Other Contractual Serv.	-	-	-	-	22,500	100.00%
522-91-01	Transfer To General Fund	1,048	800	-	-	-	0.00%
8600-522-60-01	Fire Bunker Gear	-	-	-	-	50,000	100.00%
8600-522-60-02	Fire Station #3	-	-	-	-	250,000	100.00%
	TOTAL EXPENDITURES	1,648	1,400	-	-	322,500	100.00%
CAPITAL OUTLAY
522-60-64	Machinery & Equipment	-	49,342	-	-	-	0.00%
		-	49,342	-	-	-	100.00%
TOTAL ENDING FUND BALANCE		246,984	235,640	283,983	280,040	382,440	36.57%

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Fund Type Greenwood Cemetery Trust Fund Profile

Trust | Governmental Summary Non-Major Fund

Account DESCRIPTION Actual FY 23-24 Actual FY 24-25 Adopted FY 25-26 Projected FY 25-26 Proposed FY 26-27 % Change Proposed/ Projected

BEGINNING FUND BALANCE 290,523 295,829 239,744 274,685 257,835 -6.13%

364-10-00 Cemetery Lot Sales - - - - - 0.00%

366-30-00 Cemetery Smith Trust 2,889 2,859 2,850 2,850 2,850 0.00%

369-90-00 Cancel PY Expend. - - - - - -

4920-516 EXPENDITURES

516-30-32 Accounting & Auditing 860 860 - - - 0.00%

516-91-01 Transfer To General Fund 4,950 544 11,000 11,000 11,000 0.00%

Fund Family: Trust & Agency

REVENUE

361-10-00 Interest Earnings 11,286 11,100 11,000 11,000 11,000 0.00%

381-01-00 Transfer From General Fund TOTAL REVENUE 6,440 9,056 8,000 8,000 8,000 0.00%

20,615 23,016 21,850 21,850 21,850 0.00%

TOTAL REVENUES & BALANCES 311,138 318,844 261,594 296,535 279,685 -5.68%

517-60-63 Improvements Other Than Bldg. TOTAL EXPENDITURES 9,500 42,756 - 27,700 - -100.00%

15,310 44,160 11,000 38,700 11,000 -71.58%

TOTAL ENDING FUND BALANCE 295,829 274,685 250,594 257,835 268,685 4.21%

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Fund Type Police Pension Fund Profile

Pension | Governmental Summary Non-Major Fund

Account DESCRIPTION Actual FY 23-24 Actual FY 24-25 Adopted FY 25-26 Projected FY 25-26 Proposed FY 26-27 % Change Proposed/ Projected

BEGINNING FUND BALANCE 23,470,144 28,482,720 30,982,229 30,982,229 32,806,129 5.89%

361-10-00 Interest 714,288 740,213 100,000 100,000 100,000 0.00%

367-10-00 Sale of Investments (Gain/Loss) 4,493,755 1,767,854 2,000,000 2,000,000 2,000,000 0.00%

368-10-00 City Contribution 1,356,354 1,647,724 1,200,000 1,200,000 1,200,000 0.00%

2200-518 EXPENDITURES

518-30-34 Pension Benefits 1,778,009 1,897,068 1,550,000 1,550,000 1,550,000 0.00%

518-30-49 Other Current Charges 220,980 273,289 350,000 350,000 350,000 0.00%

Fund Family: Trust & Agency

REVENUE

312-50-51 Police Insurance Prem. Tax 236,151 259,276 230,000 230,000 230,000 0.00%

368-20-00 Police Contribution 211,019 254,799 195,000 195,000 195,000 0.00%

TOTAL REVENUE 7,011,566 4,669,866 3,725,000 3,725,000 3,725,000 0.00%

TOTAL REVENUES & BALANCES 30,481,710 33,152,586 34,707,229 34,707,229 36,531,129 5.26%

8100-518 Transfer To General Fund - - 1,100 1,100 1,100 0.00%

TOTAL EXPENDITURES 1,998,990 2,170,357 1,901,100 1,901,100 1,901,100 0.00%

RESERVED PLAN ASSETS 28,482,720 30,982,229 32,806,129 32,806,129 34,630,029 5.56%

TOTAL ENDING FUND BALANCE 28,482,720 30,982,229 32,806,129 32,806,129 34,630,029 5.56%

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Fund Type Fire Pension Fund Profile

Pension | Governmental Summary Non-Major Fund

Account DESCRIPTION Actual FY 23-24 Actual FY 24-25 Adopted FY 25-26 Projected FY 25-26 Proposed FY 26-27 % Change Proposed/ Projected

BEGINNING FUND BALANCE 12,987,033 15,957,741 17,979,674 17,979,674 19,898,574 10.67%

361-10-00 Interest 420,986 472,313 500,000 500,000 500,000 0.00%

367-10-00 Sale of Investments (Gain/Loss) 2,789,822 1,396,231 1,700,000 1,700,000 1,700,000 0.00%

368-10-00 City Contribution 694,683 708,886 700,000 700,000 700,000 0.00%

2240-518 EXPENDITURES

518-30-34 Pension Benefits 1,142,120 781,937 650,000 650,000 650,000 0.00%

518-30-49 Other Current Charges 94,388 101,235 600,000 600,000 600,000 0.00%

Fund Family: Trust & Agency

REVENUE

312-50-51 Fire Insurance Prem. Tax 198,758 215,656 165,000 165,000 165,000 0.00%

368-20-00 Firemen Contribution 102,966 112,019 105,000 105,000 105,000 0.00%

TOTAL REVENUE 4,207,216 2,905,105 3,170,000 3,170,000 3,170,000 0.00%

TOTAL REVENUES & BALANCES 17,194,249 18,862,846 21,149,674 21,149,674 23,068,574 9.07%

8100-518 Transfer To General Fund - - 1,100 1,100 1,100

TOTAL ENDING FUND BALANCE 15,957,741 17,979,674 19,898,574 19,898,574 21,817,474 9.64%

TOTAL EXPENDITURES 1,236,508 883,172 1,251,100 1,251,100 1,251,100 0.00%

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Fund Type Parks & Rec. Capital Expansion Trust Fund Profile

Impact Fee | Governmental Summary Non-Major Fund

Account DESCRIPTION Actual FY 23-24 Actual FY 24-25 Adopted FY 25-26 Projected FY 25-26 Proposed FY 26-27 % Change Proposed/Projected

BEGINNING FUND BALANCE 299,396 383,331 244,673 395,433 369,633 -6.52%

361-10-00 Interest 13,478 14,321 16,000 16,000 22,500 40.63%

363-20-20 Parks & Rec. Impact Fees 82,898 98,594 92,000 92,000 247,170 168.66%

7600-572-60-37 Corey Rolle Field Improv. 9,354 57,462 - 133,800 - -100.00%

7600-572-91-01 Transfer To General Fund 2,487 2,500 - - - 0.00%

8600-572-60-56 Corey Rolle Field - 40,646 - - - 0.00%

8600-572-60-01 Program Room Expansion - - - - 80,000 100.00%

8600-572-60-02 Lake Willie Dock Expansion - - - - 350,000 100.00%

8600-572-60-03 Master Plan - - - - 200,000 100.00%

Fund Family: Trust & Agency

REVENUE

335-20-00 State Appropriations - - - - 350,000 100.00%

TOTAL REVENUE 96,376 112,915 108,000 108,000 619,670 473.77%

TOTAL REVENUES & BALANCES 395,772 496,246 352,673 503,433 989,303 96.51%

EXPENDITURES

7600-572-30-32 Accounting & Auditing 600 205 - - - 0.00%

TOTAL EXPENDITURES 12,441 100,813 - 133,800 630,000 370.85%

RESERVE FOR EXPANSION 383,331 395,433 352,673 369,633 359,303 -2.79%

TOTAL ENDING FUND BALANCE 383,331 395,433 352,673 369,633 359,303 -2.79%

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Account	DESCRIPTION	Actual FY 23-24	Actual FY 24-25	Adopted FY 25-26	Projected FY 25-26	Proposed FY 26-27	% Change Proposed/ Projected
Fund Type		Law Enforcement Capital Expansion Trust				Profile
Impact Fee \| Governmental Fund Family: Trust & Agency		Summary				Non-Major Fund
	BEGINNING FUND BALANCE	404,630	452,160	494,395	502,566	555,566	10.55%
361-10-00	REVENUE
363-20-30	Interest	16,271	16,982	18,000	18,000	25,000	38.89%
	Law Enforcement Impact Fees	32,844	34,094	35,000	35,000	223,800	539.43%
	TOTAL REVENUE	49,115	51,076	53,000	53,000	248,800	369.43%
TOTAL REVENUES & BALANCES		453,745	503,236	547,395	555,566	804,366	44.78%
2100	EXPENDITURES
2100-521-30-32	Accounting & Auditing	600	205	-	-	-	0.00%
2100-521-30-34	Other Contractual Services	-	-	-	-	22,500	100.00%
2100-521-91-01	Transfer To General Fund	985	465	-	-	-	0.00%
8600-521-60-01	Police Construction of EOC	-	-	-	-	500,000	100.00%
	TOTAL EXPENDITURES	1,585	670	-	-	522,500	100.00%
	RESERVE FOR EXPANSION	452,160	502,566	547,395	555,566	281,866	-49.27%
	TOTAL ENDING FUND BALANCE	452,160	502,566	547,395	555,566	281,866	-49.27%

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Account	DESCRIPTION	Actual FY 23-24	Actual FY 24-25	Adopted FY 25-26	Projected FY 25-26	Proposed FY 26-27	% Change Proposed/ Projected
Fund Type		Water Impact Trust Fund				Profile
Impact Fee \| Governmental Fund Family: Trust & Agency		Summary				Non-Major Fund
	BEGINNING FUND BALANCE	7,321,179	6,579,600	6,012,335	6,306,404	5,639,199	-10.58%
	REVENUE
361-10-00	Interest	51,530	55,028	65,000	65,000	60,000	-7.69%
363-20-40	Water Impact Fees	320,650	256,347	150,000	150,000	305,700	103.80%
	TOTAL REVENUE	372,179	311,375	215,000	215,000	365,700	70.09%
	TOTAL REVENUES & BALANCES	7,693,358	6,890,975	6,227,335	6,521,404	6,004,899	-7.92%
3900, 8600	EXPENDITURES
533-30-59	Depreciation Expense	-	349,025	-	-	-	0.00%
533-91-01	Transfer To General Fund	6,449	3,000	-	-	-	0.00%
533-67-16	Rosenwald 7 Bl. Water Main	-	-	250,000	400,000	-	-100.00%
533-67-17	Eastern High Service Pump	25,191	-	-	212,206	-	-100.00%
533-67-35	New Water Service Sets	55,717	182,546	120,000	120,000	120,000	0.00%
533-67-36	New Reclaim Water Service Sets	50,000	50,000	50,000	50,000	50,000	0.00%
533-67-37	Reclaimed Water Expansion	-	-	100,000	100,000	-	-100.00%
533-67-38	Sorrento Pines Reclaim Water	36,176	-	-	-	-	0.00%
533-91-42	Transfer To W&W R&R Fund	940,225	-	-	-	-	0.00%
	TOTAL EXPENDITURES	1,113,758	584,571	520,000	882,206	170,000	-80.73%
	RESERVE FOR EXPANSION	6,579,600	6,306,404	5,707,335	5,639,199	5,834,899	3.47%
	TOTAL ENDING FUND BALANCE	6,579,600	6,306,404	5,707,335	5,639,199	5,834,899	3.47%

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Account	DESCRIPTION	Actual FY 23-24	Actual FY 24-25	Adopted FY 25-26	Projected FY 25-26	Proposed FY 26-27	% Change Proposed/ Projected
Fund Type		Sewer Impact Trust Fund				Profile
Impact Fee \| Fund Family: Trust & Agency		Summary				Non-Major Fund
	BEGINNING FUND BALANCE	4,978,699	5,450,451	5,033,497	6,086,717	5,968,731	-1.94%
	REVENUE
361-10-00	Interest	27,481	44,143	57,000	57,000	50,000	-12.28%
363-20-50	Sewer Impact Fees	861,032	862,010	525,000	525,000	1,000,500	90.57%
381-40-00	Transfer From Water & Sewer TOTAL REVENUE	333,800	333,800	333,800	333,800	333,800	0.00%
	TOTAL REVENUES & BALANCES	1,222,312	1,239,953	915,800	915,800	1,384,300	51.16%
	TOTAL REVENUES & BALANCES	6,201,011	6,690,404	5,949,297	7,002,517	7,353,031	5.01%
3910, 8600	EXPENDITURES
535-70-71	Debt - Principal Revolving Loan	-	-	280,152	280,152	280,100	-0.02%
535-70-72	Debt - Interest Revolving Loan	68,502	60,044	53,634	53,634	54,000	0.68%
581-91-01	Transfer To General Fund	16,006	8,000	-	-	-	0.00%
535-30-59	Depreciation	525,827	517,294	-	-	-	0.00%
535-68-17	Rosenwald 7 Blocks Sewer	-	-	700,000	700,000	-	-100.00%
535-68-37	Reclaim Master Plan	-	18,349	-	-	-	0.00%
581-91-42	Transfer To W&S R&R Fund TOTAL EXPENDITURES	140,225	-	-	-	-	0.00%
	RESERVE FOR EXPANSION	750,560	603,687	1,033,786	1,033,786	334,100	-67.68%
	TOTAL ENDING FUND BALANCE	5,450,451	6,086,717	4,915,511	5,968,731	7,018,931	17.60%
		5,450,451	6,086,717	4,915,511	5,968,731	7,018,931	17.60%

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FUND:

Account	DESCRIPTION	Actual FY 23-24	Actual FY 24-25	Adopted FY 25-26	Projected FY 25-26	Proposed FY 26-27	% Change Proposed/Projected
Fund Type	Economic Development Trust Fund					Profile
Fund Family: Trust & Agency	Summary					Non-Major Fund
	BEGINNING FUND BALANCE	143,644	57,359	(190,541)	(67,529)	(0)	-100.00%
REVENUE
331-50-01	Fed. Grant Econ. Development	17,607	-	-	-	-	0.00%
354-10-00	Local Ordinance	-	-	-	-	-	0.00%
361-10-00	Interest	5,391	(700)	5,500	5,500	-	-100.00%
362-00-01	Lease Income	916	(2,138)	-	-	-	0.00%
362-03-00	Lake Comm. Action Agency	26,299	28,690	26,000	26,000	-	-100.00%
362-04-00	Lease Lake Eustis Chamber	6,600	6,600	7,000	7,000	-	-100.00%
362-05-00	Ella Maria's Pizzeria	18,400	13,200	10,000	10,000	-	-100.00%
366-10-00	Marketing Plan	15,000	-	-	-	-	0.00%
366-20-00	County Aid - Incubator	150,000	150,000	150,000	150,000	-	-100.00%
369-60-00	Program Income	857	934	1,000	1,000	-	-100.00%
381-14-00	Transfer From CRA Fund	50,000	-	-	306,309	-	0.00%
TOTAL REVENUE		291,070	196,587	199,500	505,809	-	-100.00%
TOTAL REVENUES & BALANCES		434,714	253,946	8,959	438,280	(0)	-100.00%
1220-552	EXPENDITURES
522-81-01	Fed. Grants Econ. Development	28,972	12,625	-	-	-	0.00%
552-30-31	Professional Services	1,009	-	46,000	46,000	-	-100.00%
552-30-40	Travel & Per Diem	-	-	2,800	2,800	-	-100.00%
552-30-48	Promotional Activities	8,208	-	32,500	32,500	-	-100.00%
552-30-52	Operating Supplies	-	-	-	-	-	0.00%
552-30-54	Books, Pub, Subscriptions	651	-	1,980	1,980	-	-100.00%
552-81-01	Incubator UCFRF	200,000	200,000	250,000	250,000	-	-100.00%
552-81-02	Econ. Dev. Marketing Plan	30,000	-	-	-	-	0.00%
552-90-01	Economic Develop. Incentives	108,515	60,851	91,500	91,500	-	-100.00%
552-90-02	Econ. Develop. Partnership	-	-	-	-	-	0.00%
552-90-03	Research & Market Data	-	-	13,500	13,500	-	-100.00%
8100-581	Transfer to Grants Fund	-	48,000	-	-	-	0.00%
TOTAL EXPENDITURES		377,354	321,476	438,280	438,280	-	-100.00%
RESERVE FOR EXPANSION		57,359	(67,529)	(429,321)	(0)	(0)	0.00%
TOTAL ENDING FUND BALANCE		57,359	(67,529)	(429,321)	(0)	(0)	0.00%

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Fund Type Library Capital Expansion Trust Fund Profile

Impact Fee | Governmental Summary Non-Major Fund

Account DESCRIPTION Actual FY 23-24 Actual FY 24-25 Adopted FY 25-26 Projected FY 25-26 Proposed FY 26-27 % Change Proposed/ Projected

361-10-00 Interest 4,040 4,318 5,000 5,000 5,150 3.00%

363-20-60 Library Impact Fees 40,537 48,207 45,000 45,000 88,500 96.67%

TOTAL REVENUE 44,577 52,525 50,000 50,000 93,650 87.30%

Fund Family: Trust & Agency

BEGINNING FUND BALANCE 91,616 118,444 145,094 150,378 171,378 13.96%

REVENUE

TOTAL REVENUES & BALANCES 136,192 170,969 195,094 200,378 265,028 32.26%

7190-571 EXPENDITURES

571-30-32 Accounting & Auditing 600 205 - - - 0.00%

571-30-54 Books, Pub, Subscriptions 15,933 19,386 20,000 29,000 29,000 0.00%

571-91-01 Transfer To General Fund 1,216 1,000 - - - 0.00%

8600-571-60-01 Library - Phase I Expansion - - - - 314,000 100.00%

TOTAL EXPENDITURES 17,749 20,590 20,000 29,000 343,000 1082.76%

RESERVE FOR EXPANSION 118,444 150,378 175,094 171,378 (77,972) -145.50%

TOTAL ENDING FUND BALANCE 118,444 150,378 175,094 171,378 (77,972) -145.50%

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CAPITAL IMPROVEMENT

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342

Project Description	FY 26/27	FY 27/28	FY 28/29	FY 29/30	FY 30/31	5 Year Total
General Fund - 001
Parks
P & R / RecTrack Software	28,000	-	-	-	-	28,000
P & R / Storage Shed	150,000	-	-	-	-	150,000
P & R / Women's Club Stucco	50,000	-	-	-	-	50,000
P & R / Community Center Kitchen Renovation	75,000	75,000	-	-	-	150,000
P & R / Women's Club Courtyard Upgrade	70,000	-	-	-	-	70,000
P & R / Corey Rolle Field Turf Grass	25,000	25,000	-	-	-	50,000
P & R / Aquatics Center Splash Pad	-	-	-	50,000	-	50,000
Public Works
PW / Cemetery - Mowers	-	-	-	-	40,000	40,000
PW / Used Pick Up Trucks	90,000	-	-	-	-	90,000
PW / Double Drum Compactor	50,000	-	-	-	-	50,000
PW / Traffic Jet Printer System	130,000	-	-	-	-	130,000
PW / America In Bloom Beautification	-	100,000	-	100,000	-	200,000
PW / Floating Docks	-	-	-	-	60,000	60,000
Fire
EFD / 633 Safety Compliance	25,000	-	-	-	-	25,000
Finance
FIN / ERP System	600,000	-	-	-	-	600,000
General Fund - Total	1,293,000	200,000	-	150,000	100,000	1,743,000
Sales Tax Fund - 010
Parks & Recreation
P & R / Bennett Pk Playground Equip	-	150,000	-	-	-	150,000
P & R / Vehicle Replacements	-	-	75,000	50,000	50,000	175,000
P & R / Tennis & B-ball Courts Resurface	75,000	-	-	-	-	75,000
P & R / Community Center Generator	-	-	100,000	-	-	100,000
P & R / Pendleton Park Playground	-	-	160,000	-	-	160,000
Parks & Recreation - Sub-Total	75,000	150,000	335,000	50,000	50,000	660,000
Transportation
Transp / Signalization Camera	-	-	420,000	-	-	420,000
Transp / Used Pickups	-	60,000	-	70,000	-	130,000
Transp / F-150 Pickup	50,000	55,000	60,000	60,000	65,000	290,000
Transp / Local Trails Master Plan	75,000	-	-	-	-	75,000
Transportation - Sub-Total	125,000	115,000	480,000	130,000	65,000	915,000

CITY OF EUSTIS CAPITAL PROJECT/EQUIPMENT REQUEST - FIVE YEAR CIP 5 Year CIP - FY 26/27 - FY30/31

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Sales Tax Fund - 010
Public Works
PW Facilities / Building Improvements	375,000	320,000	180,000	369,000	375,000	1,619,000
PW Fac / Comm Ctr Parking Lot Mil & Resurface	-	60,000	-	60,000	-	120,000
PW Facilities / Parking Lots Resurface/Stripe	-	50,000	-	50,000	-	100,000
PW Facilities / Fire Station #3	-	3,000,000	-	-	-	3,000,000
PW Facilities/ P&R Misc. Equipment	-	75,000	-	75,000	-	150,000
Transp / Street Resurfacing	490,000	460,000	480,000	480,000	480,000	2,390,000
PW Fac / Fire Admin Building Build Out	320,000	-	-	-	-	320,000
PW / 21 N. Grove Street EOC Conversion	-	300,000	-	-	-	300,000
Public Works - Sub-Total	1,185,000	4,265,000	660,000	1,034,000	855,000	7,999,000
Finance / Information Technology
IT / Upgrade Servers	150,000	-	150,000	-	-	300,000
IT / Annual Computer Upgrade Programs	50,000	50,000	50,000	50,000	50,000	250,000
IT / Security Cameras	250,000	150,000	70,000	70,000	70,000	610,000
IT / New Vehicle for IT	-	25,000	-	30,000	-	55,000
IT / Telephone System	-	-	-	250,000	-	250,000
Finance / IT - Sub-Total	450,000	225,000	270,000	400,000	120,000	1,465,000
Fire
EFD / Command Vehicle Replacement	-	75,000	-	-	-	75,000
EFD / Lifepak 35	-	-	260,000	-	-	260,000
EFD / Bunker Gear	-	50,000	50,000	50,000	50,000	200,000
EFD / Konex Box Expansion	35,000	-	-	-	-	35,000
EFD / Boat Truck Replacement	-	45,000	-	-	-	45,000
EFD / Brush Gear Replacement	-	-	-	50,000	-	50,000
Fire - Sub-Total	35,000	170,000	310,000	100,000	50,000	665,000
Sales Tax Fund - 010
Police
EPD / Vehicle Replacements	330,000	345,000	360,000	375,000	390,000	1,800,000
EPD / Axon BodyCam/Taser Renewal	320,000	320,000	320,000	320,000	320,000	1,600,000
Police - Sub-Total	650,000	665,000	680,000	695,000	710,000	3,400,000
Sales Tax - Total	2,520,000	5,590,000	2,735,000	2,409,000	1,850,000	15,104,000

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344

Project Description	FY 26/27	FY 27/28	FY 28/29	FY 29/30	FY 30/31	5 Year Total
General Fund - 001
Parks
P & R / RecTrack Software	28,000	-	-	-	-	28,000
P & R / Storage Shed	150,000	-	-	-	-	150,000
P & R / Women's Club Stucco	50,000	-	-	-	-	50,000
P & R / Community Center Kitchen Renovation	75,000	75,000	-	-	-	150,000
P & R / Women's Club Courtyard Upgrade	70,000	-	-	-	-	70,000
P & R / Corey Rolle Field Turf Grass	25,000	25,000	-	-	-	50,000
P & R / Aquatics Center Splash Pad	-	-	-	50,000	-	50,000
Public Works
PW / Cemetery - Mowers	-	-	-	-	40,000	40,000
PW / Used Pick Up Trucks	90,000	-	-	-	-	90,000
PW / Double Drum Compactor	50,000	-	-	-	-	50,000
PW / Traffic Jet Printer System	130,000	-	-	-	-	130,000
PW / America In Bloom Beautification	-	100,000	-	100,000	-	200,000
PW / Floating Docks	-	-	-	-	60,000	60,000
Fire
EFD / 633 Safety Compliance	25,000	-	-	-	-	25,000
Finance
FIN / ERP System	600,000	-	-	-	-	600,000
General Fund - Total	1,293,000	200,000	-	150,000	100,000	1,743,000
Sales Tax Fund - 010
Parks & Recreation
P & R / Bennett Pk Playground Equip	-	150,000	-	-	-	150,000
P & R / Vehicle Replacements	-	-	75,000	50,000	50,000	175,000
P & R / Tennis & B-ball Courts Resurface	75,000	-	-	-	-	75,000
P & R / Community Center Generator	-	-	100,000	-	-	100,000
P & R / Pendleton Park Playground	-	-	160,000	-	-	160,000
Parks & Recreation - Sub-Total	75,000	150,000	335,000	50,000	50,000	660,000
Transportation
Transp / Signalization Camera	-	-	420,000	-	-	420,000
Transp / Used Pickups	-	60,000	-	70,000	-	130,000
Transp / F-150 Pickup	50,000	55,000	60,000	60,000	65,000	290,000
Transp / Local Trails Master Plan	75,000	-	-	-	-	75,000
Transportation - Sub-Total	125,000	115,000	480,000	130,000	65,000	915,000

CITY OF EUSTIS CAPITAL PROJECT/EQUIPMENT REQUEST - FIVE YEAR CIP 5 Year CIP - FY 26/27 - FY30/31

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Sales Tax Fund - 010
Public Works
PW Facilities / Building Improvements	375,000	320,000	180,000	369,000	375,000	1,619,000
PW Fac / Comm Ctr Parking Lot Mil & Resurface	-	60,000	-	60,000	-	120,000
PW Facilities / Parking Lots Resurface/Stripe	-	50,000	-	50,000	-	100,000
PW Facilities / Fire Station #3	-	3,000,000	-	-	-	3,000,000
PW Facilities/ P&R Misc. Equipment	-	75,000	-	75,000	-	150,000
Transp / Street Resurfacing	490,000	460,000	480,000	480,000	480,000	2,390,000
PW Fac / Fire Admin Building Build Out	320,000	-	-	-	-	320,000
PW / 21 N. Grove Street EOC Conversion	-	300,000	-	-	-	300,000
Public Works - Sub-Total	1,185,000	4,265,000	660,000	1,034,000	855,000	7,999,000
Finance / Information Technology
IT / Upgrade Servers	150,000	-	150,000	-	-	300,000
IT / Annual Computer Upgrade Programs	50,000	50,000	50,000	50,000	50,000	250,000
IT / Security Cameras	250,000	150,000	70,000	70,000	70,000	610,000
IT / New Vehicle for IT	-	25,000	-	30,000	-	55,000
IT / Telephone System	-	-	-	250,000	-	250,000
Finance / IT - Sub-Total	450,000	225,000	270,000	400,000	120,000	1,465,000
Fire
EFD / Command Vehicle Replacement	-	75,000	-	-	-	75,000
EFD / Lifepak 35	-	-	260,000	-	-	260,000
EFD / Bunker Gear	-	50,000	50,000	50,000	50,000	200,000
EFD / Konex Box Expansion	35,000	-	-	-	-	35,000
EFD / Boat Truck Replacement	-	45,000	-	-	-	45,000
EFD / Brush Gear Replacement	-	-	-	50,000	-	50,000
Fire - Sub-Total	35,000	170,000	310,000	100,000	50,000	665,000
Sales Tax Fund - 010
Police
EPD / Vehicle Replacements	330,000	345,000	360,000	375,000	390,000	1,800,000
EPD / Axon BodyCam/Taser Renewal	320,000	320,000	320,000	320,000	320,000	1,600,000
Police - Sub-Total	650,000	665,000	680,000	695,000	710,000	3,400,000
Sales Tax - Total	2,520,000	5,590,000	2,735,000	2,409,000	1,850,000	15,104,000

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Other Funds
TRANSPORTATION - 013
PW Transp / Lawn Mower	-	60,000	-	-	65,000	125,000
PW Transp / Forklift	-	50,000	-	-	-	50,000
PW Transp / Used Pick Up Trucks	-	30,000	60,000	30,000	30,000	150,000
PW Transp / Replacement Dump Truck	-	-	-	300,000	-	300,000
PW Transp / Utility Truck	-	60,000	-	-	-	60,000
PW Transp / Street Resealing	50,000	52,000	70,000	80,000	90,000	342,000
PW Transp / Eustis Mobility New Sidewalk	60,000	70,000	80,000	90,000	90,000	390,000
PW Transp / Sidewalk Project	90,000	110,000	110,000	100,000	110,000	520,000
PW Transp / Pavement Reflectivity	100,000	-	-	-	-	100,000
PW Transp / Remove and Replace Concrete Roads	-	90,000	-	90,000	-	180,000
Transportation - Total	300,000	522,000	320,000	690,000	385,000	2,217,000
STORMWATER - 049
SW / Bulldozer Replacement	-	225,000	-	-	-	225,000
SW / Donnelly Ave to Badger Storm Pipe	180,000	-	-	-	-	180,000
SW / Culvert Replacement	110,000	-	-	275,000	-	385,000
SW / Flood Control	-	100,000	-	100,000	-	200,000
SW / Concrete Crushing	-	55,000	-	65,000	-	120,000
SW / Stormwater Master Plan	75,000	-	-	-	-	75,000
Stormwater - Total	365,000	380,000	-	440,000	-	1,185,000
CRA - 014
CRA / Debt Service	198,500	198,500	198,500	198,500	198,500	992,500
CRA / Street Rehabilitation	50,000	60,000	70,000	75,000	80,000	335,000
CRA / Sidewalk Rehabilitation	50,000	57,250	60,000	60,000	65,000	292,250
CRA / Downtown Implementation Plan	500,000	500,000	500,000	-	-	1,500,000
CRA / America In Bloom Beautification	100,000	-	100,000	-	115,000	315,000
CRA - Total	898,500	815,750	928,500	333,500	458,500	3,434,750
BUILDING - 020
Bldg / Admin Vehicle	-	50,000	50,000	50,000	-	150,000
Bldg / Office Build-Out	320,000	-	-	-	-	320,000
Building - Total	320,000	50,000	50,000	50,000	-	470,000
FIRE IMPACT FEES - 059
Fire IF / Engine for New Fire Station	-	1,000,000	-	-	-	1,000,000
Fire IF / Bunker Gear	50,000	-	-	-	-	50,000
Fire IF / Fire Station # 3	250,000	-	-	-	-	250,000
Fire Impact Fees - Total	300,000	1,000,000	-	-	-	1,300,000

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Other Funds
TRANSPORTATION - 013
PW Transp / Lawn Mower	-	60,000	-	-	65,000	125,000
PW Transp / Forklift	-	50,000	-	-	-	50,000
PW Transp / Used Pick Up Trucks	-	30,000	60,000	30,000	30,000	150,000
PW Transp / Replacement Dump Truck	-	-	-	300,000	-	300,000
PW Transp / Utility Truck	-	60,000	-	-	-	60,000
PW Transp / Street Resealing	50,000	52,000	70,000	80,000	90,000	342,000
PW Transp / Eustis Mobility New Sidewalk	60,000	70,000	80,000	90,000	90,000	390,000
PW Transp / Sidewalk Project	90,000	110,000	110,000	100,000	110,000	520,000
PW Transp / Pavement Reflectivity	100,000	-	-	-	-	100,000
PW Transp / Remove and Replace Concrete Roads	-	90,000	-	90,000	-	180,000
Transportation - Total	300,000	522,000	320,000	690,000	385,000	2,217,000
STORMWATER - 049
SW / Bulldozer Replacement	-	225,000	-	-	-	225,000
SW / Donnelly Ave to Badger Storm Pipe	180,000	-	-	-	-	180,000
SW / Culvert Replacement	110,000	-	-	275,000	-	385,000
SW / Flood Control	-	100,000	-	100,000	-	200,000
SW / Concrete Crushing	-	55,000	-	65,000	-	120,000
SW / Stormwater Master Plan	75,000	-	-	-	-	75,000
Stormwater - Total	365,000	380,000	-	440,000	-	1,185,000
CRA - 014
CRA / Debt Service	198,500	198,500	198,500	198,500	198,500	992,500
CRA / Street Rehabilitation	50,000	60,000	70,000	75,000	80,000	335,000
CRA / Sidewalk Rehabilitation	50,000	57,250	60,000	60,000	65,000	292,250
CRA / Downtown Implementation Plan	500,000	500,000	500,000	-	-	1,500,000
CRA / America In Bloom Beautification	100,000	-	100,000	-	115,000	315,000
CRA - Total	898,500	815,750	928,500	333,500	458,500	3,434,750
BUILDING - 020
Bldg / Admin Vehicle	-	50,000	50,000	50,000	-	150,000
Bldg / Office Build-Out	320,000	-	-	-	-	320,000
Building - Total	320,000	50,000	50,000	50,000	-	470,000
FIRE IMPACT FEES - 059
Fire IF / Engine for New Fire Station	-	1,000,000	-	-	-	1,000,000
Fire IF / Bunker Gear	50,000	-	-	-	-	50,000
Fire IF / Fire Station # 3	250,000	-	-	-	-	250,000
Fire Impact Fees - Total	300,000	1,000,000	-	-	-	1,300,000

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Other Funds
PARKS IMPACT FEES - 063
Parks IF / Hydraulic Stage	-	150,000	-	-	-	150,000
Parks IF / Passenger Bus	-	-	162,000	-	-	162,000
Parks IF / Programs Room Expansion	80,000	-	-	-	-	80,000
Parks IF / Lake Willie Dock Expansion	* 700,000	-	-	-	-	700,000
Parks IF / Cardinal Cove Restroom	-	30,000	200,000	-	-	230,000
Parks IF / Master Plan	-	200,000	-	-	-	200,000
Parks IF / Service Center Improvements	-	-	100,000	-	-	100,000
Parks Impact Fees - Total	780,000	380,000	462,000	-	-	1,622,000
* 350,00 of Lake Willie Dock Expansion funded by State Appropriations
POLICE IMPACT FEES - 064
Police IF / Bearcat Tactical Vehicle	-	-	500,000	-	-	500,000
Police IF / Construction of EOC	500,000	-	-	-	-	500,000
Police Impact Fees - Total	500,000	-	500,000	-	-	1,000,000
LIBRARY IMPACT FEES - 069
IF Library / Phase I Expansion	314,000	-	-	-	-	314,000
Library Impact Fees - Total	314,000	-	-	-	-	314,000
WATER / SEWER UTILITY - 040 - 042 - 65 - 66
Administration / Customer Service
WCS / Meter Reading Replacement Vehicle	40,000	-	-	80,000	40,000	160,000
WCS / MRX & Belt Clips	-	-	-	-	75,000	75,000
WCS / ERP System	850,000	-	-	-	-	850,000
WCS / Annex Building Generator	125,000	-	-	-	-	125,000
WCS / Safety Enhancements	-	-	65,000	-	-	65,000
Eng / Admin Building Build-Out	660,000	-	-	-	-	660,000
Sewer
Sewer / Biological Process Equipment	30,000	30,000	35,000	35,000	35,000	165,000
Sewer / Effluent Pump & Motor	100,000	-	100,000	100,000	100,000	400,000
Sewer / $ 8"' $ Portable Lift Station	100,000	-	-	-	-	100,000
Sewer / $ 12"' $ Portable Lift Station	-	220,000	-	-	-	220,000
Sewer / 200KW Portable Generator	-	200,000	-	-	-	200,000
Sewer / Camera Vehicle	525,000	-	-	-	-	525,000
Sewer / Mini Excavator	-	-	-	-	125,000	125,000
Sewer / Lift Station Crane Truck	290,000	-	-	-	-	290,000
Sewer / Heavy Duty Utility Truck	80,000	-	-	-	-	80,000
Sewer / Skid Steer & Loader	90,000	-	-	-	-	90,000
Sewer / Medium Duty Utility Truck	55,000	55,000	-	55,000	60,000	225,000
Sewer / Lift Station Emergency Generator Replacement	95,000	95,000	95,000	95,000	95,000	475,000
Sewer / Lift Station Submersible Pumps	115,000	115,000	115,000	115,000	115,000	575,000
Sewer / Easement & Sewer Cleaning Machine	-	-	-	-	60,000	60,000
Sewer / Bates Ave. Plant Generator Overhaul	800,000	-	-	-	-	800,000
Sewer / New Lift Station Generators	265,000	235,000	280,000	265,000	245,000	1,290,000
Sewer / Tertiary Filter	-	60,000	600,000	-	-	600,000

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WATER / SEWER UTILITY - 040 - 042 - 65 - 66
Sewer / Grit System Rehabilitation	-	90,000	-	-	-	90,000
Sewer / Infiltration & Intrusion	170,000	210,000	170,000	210,000	190,000	950,000
Sewer / Influent Pump Eastern Capacity	-	60,000	300,000	-	-	360,000
Sewer / Jetta System Rebuild	-	-	96,000	-	-	96,000
Sewer / Laboratory Remodel	-	130,000	-	-	-	130,000
Sewer / Lift Station Control Panels	50,000	50,000	50,000	50,000	50,000	250,000
Sewer / Master Lift Station Upgrade	800,000	-	-	-	-	800,000
Sewer / Old Eastern Plant Demolition	150,000	-	-	-	-	150,000
Sewer / Process & Clarification Tank Rehab	120,000	-	1,400,000	-	-	1,520,000
Sewer / Reuse Metering	-	170,000	-	-	-	170,000
Sewer / Scum Pump Replacement	-	75,000	-	-	-	75,000
Sewer / Sludge Disposal Electrical Refurb	-	-	-	60,000	-	60,000
Sewer / Telemetry/Communication Upgrade	100,000	100,000	-	-	-	200,000
Sewer / Wastewater Master Plan Engineering	-	250,000	-	-	-	250,000
Sewer / Sealcoating Bates Compound	-	-	-	65,000	-	65,000
Sewer / Lake Gracie Force Main Extension	-	-	-	120,000	-	120,000
Sewer / Lift Station 7 Expansion	-	800,000	-	-	-	800,000
Sewer / CR 44 Force Main, Phase II	-	1,600,000	-	-	-	1,600,000
Sewer / Jackson St Sanitary Replace	-	-	-	120,000	-	120,000
Sewer / Lift Station 17 Flood Mitigation	-	-	-	-	60,000	60,000
Sewer / 801 Bates Office Renovation	-	-	-	-	110,000	110,000
Sewer / Gottsche Gravity Main Upgrade	-	-	-	-	320,000	320,000
Sewer / Lift Station 5 Upgrades	-	-	-	-	550,000	550,000
Sewer / Harper's Alley	-	120,000	400,000	-	-	520,000
Water
Water / Heavy Duty Service Truck	80,000	-	80,000	80,000	-	240,000
Water / Trailer Mounted Valve Exercisor	-	-	-	95,000	-	95,000
Water / Backhoe Loader	350,000	-	-	-	-	350,000
Water / Medium Duty Service Truck	55,000	55,000	55,000	55,000	60,000	280,000
Water / Admin Vehicle	-	-	55,000	-	-	55,000
PW Utilities / Enviro Comp Vehicle	-	-	-	45,000	-	45,000
Water / Dump Truck	-	250,000	-	-	160,000	410,000
Water / Cornelia Dr. Second Conn. Point	-	-	350,000	-	-	350,000
Water / Directional Drill CR44 Meadow Ridge	300,000	-	-	-	-	300,000
Water / Eastern High Serv. Pump Soft Starts	-	300,000	-	-	-	300,000
Water / Heathrow Wells Rehab	140,000	-	-	-	-	140,000
Water / Heathrow WTP Ground Storage Tank	-	-	160,000	1,000,000	-	1,160,000
Water / Lakewood & Edgewater CI Replacement	170,000	-	-	-	-	170,000
Water / Laurel Oak Rd. Water Main Replacement	100,000	-	300,000	-	-	400,000
Water / Magnolia Ave. Galv. Main	-	-	100,000	500,000	-	600,000

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WATER / SEWER UTILITY - 040 - 042 - 65 - 66
Water / Pine Meadows Main Replace	-	-	150,000	-	750,000	900,000
Water / Pump Replacements	25,000	25,000	25,000	25,000	25,000	125,000
Water / Sodium Hypochlorite Tanks	-	95,000	-	-	-	95,000
Water / Water Master Plan Engineering	-	250,000	-	-	-	250,000
Water / Water Meter Rebuild & Replace Program	220,000	220,000	220,000	220,000	260,000	1,140,000
Water / Water Plant VFD's & Controllers	-	-	110,000	-	300,000	410,000
Water / 44 WTP Generator Replacement	-	-	-	120,000	-	120,000
Water / Jackson St Water Main Replacement	-	-	-	120,000	-	120,000
Water / Ground Storage Tank	1,700,000	-	-	-	-	1,700,000
Water / Building & Warehouse at 44WTP	-	-	-	-	100,000	100,000
Water / Grand Island WTP Pump & Motor	-	-	-	-	55,000	55,000
Water / Well Maintenance	-	-	25,000	25,000	25,000	75,000
Sewer Impact
Sewer Impact / Debt Service 2016 Bonds	551,100	551,500	551,200	550,500	554,100	2,758,400
Sewer Impact / Debt Service SRF	333,785	333,785	333,785	333,785	333,785	1,668,925
Water Impact
Water Impact / New Reclaimed Water Meter Service Se	50,000	50,000	70,000	70,000	70,000	310,000
Water Impact / New Water Meter Service Sets	120,000	120,000	150,000	150,000	150,000	690,000
Water Impact / Reclaimed Water Main Expansion	-	150,000	90,000	-	-	240,000
Water Impact / Rosenwald Water	-	-	-	200,000	-	200,000
Public Utility - Totals	9,804,885	7,065,285	6,530,985	4,959,285	5,072,885	33,433,325
TOTAL 5 YEAR CIP	17,395,385	16,003,035	11,526,485	9,031,785	7,866,385	61,823,075

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CITY OF EUSTIS UNFUNDED CAPITAL PROJECTS

Ferran Park Seaplane Dock	500,000
Tedford Ave. SW Improvements	175,000
Storm - Bay St. & Orange Ave	5,000,000
Public Safety Complex	13,000,000
Northshore Bridge Const.	5,100,000
Carver Park Softball Field Lights	450,000
Aquatic Center Renovation	3,200,000
Corey Rolle Athletic Field Upgrade	1,500,000
Curtright Campus	500,000
Parking Garage	7,400,000
SR19 FDOT Landscape Maint.	150,000
South Ferran Parks Restroom	300,000
Boat Docks & Marina	3,000,000
Bandshell Stage Extension / Turf	400,000
Pine Meadows Golf Rd Bridge	600,000
Programs Room Expansion	1,500,000
Unimproved Roads Eng. & Design	500,000
Library Expansion	1,300,000
Downtown Public Restroom Facility	300,000
Local Trails Projects Phase I	400,000
County Trails - Planning & Design	600,000
Seawall & Promenade	5,000,000
Floating Solar Panel	1,500,000
Women's Club Basement Expansion	100,000
Total Unfunded Capital Projects	52,475,000

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APPENDIX

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Glossary of Budget Terms

This glossary provides definitions of various specialized terms used in this budget document that may not be familiar to all readers. Also provided are the meanings of technical acronyms used.

Account: A classification of appropriations by expenditure account code.

Accrual Accounting: A system that recognizes revenues and expenses as they occur, regardless of when the final payment is made. This system is used by businesses and certain government funds operating like businesses.

Annual Comprehensive Financial Report (ACFR): An annual report that presents the status of the City's financial situation during the past fiscal year. The ACFR is organized by the fund and contains two basic types of information: (1) a Statement of Net Assets that compares assets with liabilities and fund balance; and (2) a Statement of Activities that compares revenues and expenditures.

Ad Valorem Tax: A tax levied on real personal property's assessed value (net of any exemptions).

Adopted Budget: The financial plan of revenues and expenditures for a fiscal year as approved by the City Commissioners.

Amendment: A change to an adopted budget may increase or decrease a fund total. The City Commissioners must approve the change.

Appropriation: Legal authorization is granted to make expenditures and incur obligations for specific purposes. An allocated time is set in which appropriations can be expended. The City Commission is the authoritative appropriating body for the City of Eustis.

Approved Budget: The City Commissioner's Budget is to be legally adopted by state statutes before the beginning of the fiscal year.

Assessed Property Value: The value set upon property by the Lake County Property Appraiser as a basis for levying ad valorem taxes.

Audit: A financial audit is an objective examination and evaluation of an organization's financial statements to ensure that the financial records are a fair and accurate representation of the transactions they claim to represent. The audit can be conducted internally by employees of the organization or externally by an outside Certified Public Accountant firm.

Balanced Budget: A balanced budget is a financial planning or budgeting situation where total expected revenues are equal to total planned spending.

Basis of Accounting: Timing of recognition for financial reporting purposes when the effects of transactions or events should be recognized in the City's financial statements.

Basis of Budgeting: Method used to determine when revenues and expenditures are recognized for budgetary purposes.

Beginning Fund Balance: Audited fund balance remaining from the previous fiscal year. These remaining funds are both unexpended appropriations and the last year's reserves.

Bonds: A bond is a fixed income instrument that represents a loan made by an investor to a borrower. Bonds are used by municipalities, states, and sovereign governments to finance projects and operations. Owners of bonds are debtholders, or creditors, of the issuer.

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Budget: A financial plan for a specified period (fiscal year) that matches anticipated revenues with proposed expenditures.

Budget Calendar: An annual schedule of key dates or milestones that the City follows in the preparation, adoption, and administration of the budget.

Budget Message: A written explanation by the City Manager that serves as an introduction to the budget. It provides the reader with a summary of the most critical aspects of the budget, changes from previous fiscal years, and recommendations regarding the financial policy for this fiscal year.

Capital Asset: Land, improvements to land, easements, buildings, building improvements, vehicles, machinery, equipment, works of art and historical treasures, infrastructure, and all other tangible or intangible assets that are used in operations and that have initial useful lives extending beyond a single reporting period and a cost of $5,000 or more.

Capital Expenditure: All machinery, equipment, vehicles, and computers costing $5,000 or more and having a useful life of one year or more. These expenditures can be dedicated to acquisitions that range from office furniture and desktop computers to vehicles, heavy equipment, land, buildings, roads, and other infrastructure.

Capital Improvement: A capital expenditure of $25,000 or more in value and has a useful life of five years or more. They can be both recurring and non-recurring. The purchases can be for new capital assets, renewal, or replacement of support already in service. Significant non-recurring capital expenditure is defined as one that is $1 million or greater.

Capital Improvement Program (CIP): A projected plan for capital expenditures to be incurred each year over five years sets forth each capital project, the amount to be expended each year, and the method of financing those expenditures.

Charges for Services: These are charges for specific services provided to specific individuals and entities. These charges include water and solid waste services, building fees, and other such charges.

City Commission: The elected policy-setting body for the City.

City Manager: A person not publicly elected but appointed by a city council to manage a city.

Community Development Block Grant: Grant money received under the Small Cities Community Development Block Grant Program funded by the Department of Housing and Urban Development.

Community Redevelopment Trust Fund (CRA) (014): This fund accounts for the activity within the special revenue district, which has been established per F.S. 163 Part III. The revenue is based on the incremental property values since the fund's establishment in 1990.

Consumer Price Index (CPI): The statistical measure of changes, if any, in the overall price level of consumer goods and services. The index is often called the “cost-of-living index.”

COVID-19 – is an acute respiratory illness in humans caused by a coronavirus, capable of producing severe symptoms and, in some cases, death, especially in older people and those with underlying health conditions. It was initially identified in China in 2019 and became a pandemic in 2020.

Culture and Recreation: Functional classification for expenditures to provide city residents opportunities and facilities for cultural, recreational, and educational programs, including parks and recreation.

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Debt Service: The annual amount of money necessary to pay the interest and principal on outstanding debt.

Deficit: The excess of expenditures over revenues during a fiscal year.

Department: An organizational unit of the City responsible for carrying out a major governmental function, for example, as Public Works.

Depreciation: Expiration over time of the service life of fixed assets. The City uses the straight-line method to depreciate fixed assets, calculated by dividing the cost by the years of useful life. The City does not budget Depreciation.

Economic Development Fund (068): This fund accounts for ongoing activities related to rehabilitation projects financed by previous Community Development Block Grants and interfund transfers.

Encumbrance: Funds set aside from an appropriation to pay a known future liability.

Fund Balance: Funds carried over at the end of the fiscal year. Within a fund, the revenue on hand at the beginning of the fiscal year plus revenues received during the year fewer expenditures. Tax rates are applied to the balance, the non-exempt portion of the assessment. A 1980 Florida Constitution amendment sets homesteads' exemptions at $25,000. That means a homeowner with property assessed at $50,000 would have to pay taxes on $25,000 of the assessment. Eligible equal ending fund balance.

Homeowners must apply for the exemptions by March 1 each year. Other exemptions apply to agricultural land and property owned by disabled veterans, widows, the blind, and permanently disabled people who meet specific income criteria.

Enterprise Funds: A fund that accounts for operations financed from user charges and whose operation resembles a business enterprise (e.g., Water and Sewer Utility). Exempt, Exemption, Non-Exempt: Amounts determined by State law to be deducted from the property's assessed value for tax purposes.

Expenditure: Decrease in financial resources for the procurement of assets or the cost of goods and services received.

Fiduciary Fund: Fiduciary Funds are used in governmental accounting to account for assets that are held in trust for others.

Fines and Forfeitures: Fees collected by the State Court System. These fees include revenues received from fines and penalties imposed for the commission of statutory offenses, violation of legal administrative rules and regulations, and neglect of official duty. Forfeits include revenues from confiscating deposits or bonds held as performance guarantees and proceeds from the sale of contraband property seized by law enforcement agencies.

Fire Prevention Capital Expansion Trust Fund (059): This fund accumulates revenues from impact fees to defray the cost of capital projects related to fire prevention.

Fiscal Year (FY): The twelve-month financial period used by the City beginning October 1 and ending September 30 of the following year. The City's fiscal year is numbered by the year it ends.

Fleet: Vehicles that are owned and operated by the City.

Forfeiture Funds: Any state or local law enforcement agency that directly participates in an investigation or prosecution that results in a federal forfeiture by a participating agency may request

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an equitable share of the net proceeds of the forfeiture. The Department of Justice Asset Forfeiture Program serves to deter crimes and provide valuable additional resources to state and local law enforcement agencies.

Franchise Taxes: Franchise taxes are assessed on a business, usually a public utility, in return for using the government's rights to conduct the utility business.

Function: A major class or grouping of tasks directed toward a common goal, such as improvements to public safety, improvement of the physical environment, etc. For the budgetary analysis, the categories of functions have been established by the State of Florida Uniform Chart of Account, and financial reports must be grouped according to those functions. See Object Code.

Fund: An independent fiscal and accounting entity with a self-balancing set of accounts recording cash and other financial resources, together with all related liabilities and residual equities or balances and changes therein, that are segregated for carrying on specific activities or attaining certain objectives by special regulations, restrictions, or limitations. See the Appropriated Fund Types and Basis of Budgeting portion of the Introductory Section for a discussion of the types of funds in this budget.

Fund Balance: A fund's excess of assets over liabilities. In budgeting, this excess is sometimes used as a revenue source. A negative fund balance is referred to as a deficit.

GAAP - Generally accepted accounting principles refer to a common set of accounting principles, standards, and procedures issued by the Financial Accounting Standards Board (FASB). Public companies in the U.S. must follow GAAP when their accountants compile their financial statements.

General Fund (001): The fund into which the city's general revenues are deposited and from which money is appropriated to pay the general expenses.

General Government: Functional classification for services provided by the city for the benefit of the public and the governmental body, including legislative, financial/administrative, legal, comprehensive planning, judicial, court services, and other general governmental services.

GFOA: The Government Finance Officers Association.

Governmental Funds: Are used to account for activities primarily supported by taxes, grants, and similar revenue sources.

Grant: A contribution of assets (usually cash) by one governmental unit or other organization for a specified purpose.

Greenwood Cemetery Trust Fund (060): This fund is used to accumulate revenues for the perpetual care of the Greenwood Cemetery. Interest earned is used for operations, and the principal may be used for capital purchases.

Impact Fee Fund (Water/Sewer 065,066): This fund accumulates revenues derived from newly constructed facilities. The fees will be used for capital expenditures necessitated by growth.

Infrastructure: Long-lived capital assets normally are stationary and can be preserved for a significantly greater number of years than most capital assets. Examples include roads, bridges,

Interest: Compensation paid or to be paid for using borrowed funds.

Inter-Fund Transfers: Budgeted allocations of resources from one fund to another.

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Intergovernmental Revenue: Funds received from federal, state, and other local government sources in grants, shared revenues, and payments in lieu of taxes are for a specific purpose.

Internal Service Funds: Proprietary fund type that may be used to report any activity that provides goods or services to other funds, departments, or agencies of the primary government and its component units or other governments on a cost-reimbursement basis.

Law Enforcement Trust Fund (064): This fund accounts for fines received because of drug forfeitures, restricted to drug enforcement training and programs for police officers.

Levy: To impose taxes, special assessments, or service charges. Or another term used for millage rate.

Library Capital Expansion Trust Fund (069): This fund is used to identify capital projects dedicated to expanding the Eustis Memorial Library. Funding is provided by donations, impact fees, and inter-fund transfers.

Line Item: An expenditure classification according to the type of item purchased or service obtained, for example, regular salaries, professional services, repairs, and maintenance. See Object Code.

Long-Term Debt: Debt with a maturity of more than one year after the date of issuance.

LRFP - Long Range Financial Plan is the process of budgeting for operations and growth and renewal for buildings, infrastructure and land.

Major Fund: Major funds are funds in which revenues, expenditures/expenses, assets, or liabilities (excluding extraordinary items) are at least 10 percent of corresponding totals for all governmental or enterprise funds and at least 5 percent of the aggregate amount for all governmental and enterprise funds.

Mill: Ad valorem (property) tax valuation unit equals $1 of tax obligation for every $1,000 taxable valuation.

Millage: The total tax obligation per $1,000 of taxable valuation property.

Millage Rate: A rate per $1,000 of the taxable property value which, when multiplied by the taxable value, yields the property tax billing for a given parcel.

Mission Statement: Statement that defines the purpose and function of the city.

Miscellaneous (Funding Source): Revenues other than those received from authoritative sources such as taxes, licenses and permits, grants, and user fees.

Modified Accrual Basis of Accounting: The basis of accounting used in conjunction with the current financial resource's measurement focus modifies the accrual basis of accounting in two ways: 1) revenues are not recognized until they are measurable and available 2) expenditures are recognized in the period in which governments generally liquidate the related liability rather than when that liability is first incurred (if earlier).

Non-Departmental: Compilation of expenditures that are not assigned to a specific department.

Object Code: An account to which an expense or expenditure is recorded to accumulate and categorize the various types of payments that governments make. These are generally grouped into Personnel Services, Operating Expenses, Capital Outlay, and Other categories for budgetary analysis and financial reporting purposes.

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The State of Florida Uniform Accounting System mandates certain object codes.

Operating Expenses: Also known as Operating and Maintenance costs, these are expenses or day-to-day operations which exclude capital costs, such as office supplies, maintenance of equipment, and travel.

Other Appropriations: Functional classification for funds set aside to provide for unforeseen expenses, reserves and debt payment required by bond documents, and reserves for future capital projects.

Parks and Recreation Capital Expansion Trust Fund (063): Revenues are provided by impact fees for parks and recreational projects to serve the public.

Per Capita Income: The average annual amount an individual would receive if their city's entire population of income were divided equally among all residents. When determining the per capita income of a community, the total personal income is divided by the population.

Performance-Based Budgeting - A performance budget is one that reflects both the input of resources and the output of services for each unit of an organization. The goal is to identify and score relative performance based on goal attainment for specified outcomes. This type of budget is commonly used by government bodies and agencies to show the link between taxpayer funds and the outcome of services provided by federal, state, or local governments.

Permit & License Revenue: This category includes revenue raised for recovering the costs associated with regulating business activity. They include fees imposed on construction-related activities and business licenses.

Personnel Services: The cost imposed on each department to support monetary personnel compensation. This includes salaries, wages, and benefits.

Physical Environment: Cost of services provided for the primary purpose of achieving a satisfactory living environment by controlling and utilizing elements of the environment, including solid waste, water, and sewer conservation & resource management, & other physical environmental services.

Potable Water: Water that is safe to drink.

Principal: The face amount of debt, exclusive of accrued interest.

Program: A set of activities with a common goal accomplished through a plan of action to accomplish a clear objective, with details on what work is to be done, by whom, when, and what means of resources will be used.

Property Appraiser: The elected county official responsible for setting property valuations for tax purposes and preparing the annual tax roll.

Proposed Budget: The budget for the upcoming fiscal year is submitted to the City Commission for consideration. The proposed Budget includes estimated revenues, proposed expenditures, and other financing sources and uses followed by the adopted, approved City Commission Budget. The City Manager is responsible for a Proposed Operating Budget.

Proprietary Fund: A proprietary fund is used in governmental accounting to account for business activities.

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Property Tax: Also known as ad valorem tax. It is a tax levied on the assessed value of real and personal property.

Public Safety: Functional classification for services provided by the City for the safety and security of the public, including law enforcement, fire control, protective inspections, emergency and disaster relief, and other public safety services.

Real Property: Land, buildings, and other structures attached to it are taxable under state law.

Reassessment: The process of re-determining the value of a parcel of real estate for property tax purposes. A reassessment is done to determine the property tax bills. Property bills are based on the property's assessed value and property tax rates. Changes in tax rates, the addition of new taxes, and an overall increase or decrease in real estate values because of market conditions can also affect the amount of a property tax bill. A reassessment usually causes an increase or decrease in a property owner's tax bill. The rolled-back rate will be slightly lower than the previous year's millage levy. This reduced rate multiplied by the value of the new construction/annexations added to the roll during the year provides the only source of additional tax revenue if the rolled-back rate is levied.

Reclaimed Water Project Fund (041): Accounts for wastewater projects used for irrigation and other uses to extend the City's water supplies. Projects are funded by inter-fund transfers from the Water and Sewer Revenue Fund.

Reserve: An account indicates that a portion of a fund's balance is legally restricted for a specific purpose and is, therefore, not available for general appropriation.

Revenue: Income of a government from sources, such as tax payments, fees from specific services, receipts from other governments, shared revenues, interest income, and fines and forfeitures.

Rolled Back/Roll Back Rate: That millage rate which, when multiplied times the tax roll, exclusive of new construction added to that tax roll, would yield the same amount of revenue for the taxing authority as was yielded by the millage rate levied in the previous year. In normal circumstances, as the tax roll rises due to inflation of increasing property values, the roll-back rate will be lower than the last year's tax rate.

Sales Tax Revenue Bond Fund (010): This fund accounts for the City's share of the one-cent infrastructure sales tax, which is restricted to capital projects.

Special Assessment: A compulsory levy imposed on certain properties to defray part or all the cost of a specific improvement or service that primarily benefits those properties.

Special Revenue Fund: Governmental fund type used to account for the proceeds of specific revenue sources that are restricted or committed to expenditure for specified purposes other than debt service or capital projects and exclusive of resources held in trust for individuals, private organizations, or other governments.

State Shared Revenue: Revenues are assessed and collected by the State of Florida, then allocated and returned to the municipalities. The largest portion of state shared revenues is sales tax.

State Revolving Fund (SRF): Revolving loan fund through the Florida Department of Environmental Protection that provides low-cost financing for stormwater and water and sewer projects.

Stormwater Utility Revenue Fund (049): This fund accounts for monthly fees assessed against properties in the City for the provision of stormwater management programs.

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Street Improvement Fund (013): This fund is used to accumulate monies received from motor fuel gas tax sources to maintain the streets and rights-of-way within the city.

Tax Base: The total property valuations on which each taxing authority levies its tax rates.

Taxable Value: The assessed value is less homestead and other exemptions. The taxable value is then multiplied by the millage rate to determine the amount of taxes. The millage rate is set by the taxing authorities based on their budget requirements. These taxing authorities and their proposed rates will be reflected on your Truth in Millage (TRIM) Notice that you will receive in August of each year.

Taxes: Compulsory charges levied by a government for financing services performed.

Transfers: Transfers between individual funds of a governmental unit that are not repayable and are not considered charges for goods or services. These represent a “double counting” of revenues and correspond to an equal amount of interfund expenditures.

Transportation: Functional classification for expenditures for developing and improving the safe and adequate flow of vehicles, travelers, and pedestrians on the road and street facilities.

Truth in Millage (TRIM): The Florida Truth in Millage Act formalizes the property tax levying process by requiring a specific method of tax rate calculation, a form of notice, public hearing requirements, and advertisement specifications before the adoption of a budget tax rate.

Uniform Accounting System: The chart of accounts prescribed by the Department of Financial Services Bureau of Local Government is designed to standardize financial information to facilitate comparing and evaluating reports.

User Fee: Charge imposed on a customer for using a specific service operated by the city.

Vision: Guiding goals and priorities describing sought-after future state toward which efforts should be directed.

Water and Sewer Fund (040): A fund established to record water and sewer revenues and expenses using the accrual basis of accounting. Revenues are recognized when earned, and expenses are recognized when they are incurred.

Water and Sewer Renewal and Replacement Fund (042): A fund to cover anticipated expenses for major repairs of the City's facilities and repair and replacement of related equipment. Expenses are funded by inter-fund transfers from the Water and Sewer Revenue Fund.

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City of Eustis ADOPTED ANNUAL BUDGET Fiscal Year 2026-2027

Finance Director Lori Carr, MBA, CGFO

Deputy Finance Director Mari Leisen, CPA

Finance Department Staff

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