HomeMy WebLinkAboutDocumentation_Special Meeting_Tab 01_9/11/2025 Agenda Item #1.
Special Council Meeting
STAFF MEMO x
Meeting: Budget Hearing Special Council Meeting - Sep 11 2025
Staff Contact: Jeremy Allen, Village Manager Department: Manager
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Budget Hearing: A. Announce the Proposed Millage Rate is 6.4594 Mills. B. Announce the Proposed
Operating Millage Rate Necessary to Fund the Budget is 6.99% Greater than the Rolled-Back Rate of
6.0373 Mills. C. Summary of Proposed Budget. D. Citizen Comments.
This document and any attachments may be reproduced upon request in an alternative format by
completing our Accessibility Feedback Form, sending an e-mail to the Village Clerk or calling 561-
768-0443.
BUDGET • - •
BUDGET AMOUNT N/A AMOUNT AVAILABLE N/A EXPENDITURE AMOUNT: N/A
FUNDING SOURCES: N/A IS THIS A PIGGYBACK:
❑ Yes 0 N/A
DID YOU OBTAIN 3 QUOTES?
❑ Yes 0 N/A
COMMENTS/EXPLANATION ON SELECTIONN/A
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September 11 2025 Budget Hearing Presentation Final
FY2026 BUDGET IN BRIEF - Final Proposed
Exhibit A - FY 2025-2026
Proposed Budget FY 2025-26 Final
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Page 34 of 334
Agenda Item #1.
Exhibit A
VILLAGE OF TEQUESTA
SUMMARY LISTING OF ALL BUDGETS
FY 2025-2026 BUDGET
2025-2026
BUDGET
General Fund - #001 $ 20,517,331
Building Fund #101 1,354,906
Capital Improvement Fund #301 989,544
Capital Projects Fund #303 11292,500
Water Fund #401 23,578,470
Refuse & Recycling Fund #402 790,018
Stormwater Fund #403 734,169
Special Law Enforcement Fund #605 140,138
Vehicle Replacement Fund #501 1,048,111
Village Total $ 50,445,187
Page 35 of 334
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Agenda Item #1.
TABLE OF CONTENTS
Reader's Guide.............................................................................................................. 5
Introduction................................................................................................................. 6
The Village of Teq uesta at Glance................................................................. ......................12
Demographics...........................................................................................................19
Organizational Structure................................................................................................ 24
Employee Salary Ranges.................................................................................................25
Basisof Budgeting...................................................................................................... 28
BudgetingProcess......................................................................................................29
FinancialPolicies........................................................................................................32
Frequently Asked Questions and Answers............................................................................... 36
ExecutiveSummary........................................................................................................39
Executive Overview..................................................................................................... 40
StrategicPlan...........................................................................................................47
Property Values and Ad Valorem Taxes History...........................................................................48
Long-Range Operating Plan.............................................................................................53
FundsSummary Overview................................................................................................. 56
AllFunds Summary..................................................................................................... 58
GeneralFund........................................................................................................... 67
BuildingFund...........................................................................................................72
Capital Improvement Fund..............................................................................................77
CapitalProjects Fund....................................................................................................82
WaterFund.............................................................................................................86
Refuse&Recycling.......................................................................................................91
StormwaterUtility.......................................................................................................95
Vehicle Replacement Fund.............................................................................................100
Special Law Enforcement...............................................................................................104
Departments Summary................................................................................................... 108
VillageCouncil......................................................................................................... 109
VillageManager.........................................................................................................112
Human Resources...................................................................................................... 114
VillageClerk............................................................................................................ 117
Finance................................................................................................................ 120
Legal................................................................................................................... 123
Comprehensive Planning...............................................................................................125
General Government................................................................................................... 129
Information Technology................................................................................................ 132
Police......................... ....................._................................................................ 135
Building.............................................................................................................. 140
Code Compliance..... 145
Fire................................................................................................................... 150
PublicWorks.......................................................................................................... 155
Leisure Services............................................................................................ ..... . 160
CapitalImprovement Plan...................................................................................... ..... 165
Page 37 of 334
Agenda Item #1.
OneYear Plan.......................................................................................................... 166
Multi-Year Plan.........................................................................................................168
ProjectTypes...........................................................................................................170
Departments...........................................................................................................173
Expenditures...........................................................................................................176
CapitalProjects............................................................................................................179
Comprehensive Planning............................................................................................... 181
Old Dixie Improvements............................................................................................182
FireControl..........__...............................................................................................183
LU CAS Auto Compression Device(2)................................................................................184
Stryker Power Loader and Stretcher................................................................................ 186
IT...................................................................................................................... 188
BS&A Cloud Migration or Replacement............................................................................. 189
Palo Alto Hardware Refresh&3Y Support........................................................................... 190
VMware ESXi Host Replacement.................................................................................... 191
LeisureServices........................................................................................................ 193
Constitution Park Playground Ages 5-12 Year Old replacement .................................................... 194
PoliceDepartment..................................................................................................... 196
Purchase a Boat Lift for the Marine Unit.............................................................................197
Purchasing an 8.5ft x 20ft enclosed trailer...........................................................................199
Replace expiring ballistic plates for officers..........................................................................201
PublicWorks...........................................................................................................203
5-Year Road Capital Improvement Program....................................................................... 205
5-Year Sidewalk Capital Improvement Plan-Sidewalk Infrastructure Enhancements............................... 208
Building Improvements............................................................................................209
Construction of Storage-Maintenance Facility at Tequesta Park....................................................213
Enhancing and Preserving the Tree Canopy in the Village of Tequesta...............................................214
Equipment and Machinery Replacements.......................................................................... 218
Equipment Purchases.............................................................................................. 221
Establishing and Allocating Funds for Track and Signal Maintenance at Tequesta Drive..............................225
Public Services Building-Structural Steel Repairs(Public Works Project)............................................227
Tequesta Bridge 5-Year Capital Improvement Plan..................................................................229
Storm Water Utilities.. ........... ....................__........__............................. 232
Stormwater Swale Reclamation (Regrade) Projects-Three Projects-Garden Street,No............................. 233
Stormwater System Maintenance- Repair and Replacement........................................................236
Water- Production....................................•...........•...........•....................................... 239
Exterior Painting-Six(6) Mixed Media Filters(Pressurized Vessels),Plumbing,Su................................... 241
Floridan Well Rehabilitation........................................................................................243
Permanent Relocation of RO WTP Concentrate Disposal ........................................................... 245
Remote Wellsite PLC upgrades.....................................................................................247
Replace Three Entrance Gates&Enhance Security.................. ...............249
.................................
StorageArea Roof Kit............................................................................................... 251
Surficial Well Rehabilitation........................................................................................ 253
Surficial Well Replacements-Wells SA18,and SA20(FY28&FY29)................................................... 255
Western Wellfield Raw(Untreated)Water Main Pigging (Cleaning)..................................................257
WTP 16" Fiberglass Raw Water Main Pipe Replacement/Refurbishment.............................................259
WTP Membrane Replacement Program-Trains#1,2,&3............................................................261
WTP RO Building Break Room Small Remodel......................................................................263
WTP Upgrades:SCADA,Chemical Feed&Safety,Pump Efficiency&Optimization...................................265
Page 38 of 334
Agenda Item #1.
Water-Ad ministration..................................................................................................267
Computerized Maintenance Management System (CMMS)&Asset Management................................... 268
Well No.19-Surficial Well Replacement(SA19- FY26)............................................................... 270
WM#2-Ph2-Beach Road Water Main Replacement Program (Phase 2).............................................. 272
Water-Distribution.....................................................................................................274
Flushing Program (Auto-flushers)- Dead End Mains................................................................ 275
Water Distribution System Valve Replacement Program............................................................277
Water System Interconnection Improvement Project...............................................................279
WM#S(Ph 1 &2)Country Club Dr.N Water Main Replacement Program............................................. 281
DebtServices............................................................................................................. 283
Appendix..................................................................................................................287
Page 39 of 334
Reader's Guide
Agenda Item #1.
Reader's Guide
The annual budget process and document are arguably one of the most essential responsibilities of the Village Council.
This document defines four key roles explaining the work of the Village Council to the Village's residents and business
community and those considering living or investing in the Village.
• The budget serves as a policy document providing information concerning the policies,goals,and objectives for the
coming year;it further explains the budget process to reach the goal and statutory obligation of a balanced budget.
• The budget is the financial plan that explains the fiscal structure and operation of the Village's major revenue
sources and expenditures adopted for the coming year. This information provides projections for current year
financial activity and comparison to historical and past programs.
• The budget serves as an operations guide used by the Village Council and Village Staff to determine whether and to
what extent we are reaching or exceeding the desired levels of service that our residents and visitors have come to
expect over the years.
• Most importantly, this budget document is utilized to comprehensively communicate and provide transparency to
the public on how the Village of Tequesta operates within prescribed guidelines and recommended and accepted
practices to achieve its goals.
Fiscal Year 2026 Budget Book I Tequesta Pagq�gf 334
Introduction
Agenda Item #1.
Transmittal Letter
Jeremy Allen, Village Manager
August 28, 2025
Honorable Mayor,Vice Mayor, Members of the Village Council, and Residents of Tequesta:
I am pleased to submit for your review and consideration the Proposed Operating and
Capital Budget for Fiscal Year (FY) 2025-26. The budget year begins on October 1, 2025. We
developed the budget with the goal of providing a range of essential services to residents
as we strive for continuous improvement to increase the quality of life for our residents and
visitors alike. The recommendations included in the FY 2025-26 proposed budget represent
a commitment to efficient and effective management of the Village's many resources while
advancing the Village Council's priorities, strategic plan, and vision.
The annual budget process and document are arguably one of the most essential
responsibilities of the Village Council. This document defines four key roles explaining the
work of the Village Council to the Village's residents and business community and those
considering living or investing in the Village.
• The budget serves as a policy document providing information concerning the
policies, goals, and objectives for the coming year; it further explains the budget
process to reach the goal and statutory obligation of a balanced budget.
• The budget is the financial plan that explains the fiscal structure and operation of the
Village's major revenue sources and expenditures proposed for the coming year. This
information provides projections for current year financial activity and comparison to
historical and past programs.
• The budget serves as an operations guide used by the Village Council and Village Staff
to determine whether and to what extent we are reaching or exceeding the desired
levels of service that our residents and visitors have come to expect over the years.
• Most importantly, this budget document is utilized to comprehensively communicate
and provide transparency to the public on how the Village of Tequesta operates within
prescribed guidelines and recommended and accepted practices to achieve its goals.
Each year, the Village is required to appropriate an annual balanced budget and set the
Millage Rate, which is applied to the assessed value on Village property. The proposed
budget is balanced and meets State Statutory requirements. A balanced budget means the
total resources available (including reserves) are sufficient to cover the
expenditures/expenses, which is the case with this proposed budget.
FY 2025-26 Budget Process:
The Village Council has established a vision for the Village: We will preserve and enhance
the unique character, community spirit, small-town values, and superior quality of life for all
who reside, visit, and work in the Village of Tequesta.
During the Strategic Planning Workshop of March 7, 2025, the Village Council established
their objectives for each goal and ranked them by priority. This budget is built on the
Council's strategic goals, which are outlined below:
Operate a Fiscally Responsible Government
Highest Priority_
• Identify Additional CIP Funding Sources.
Fiscal Year 2026 Budget Book I Tequesta Page,41®f 334
Introduction
Agenda Item #1.
• Enhance the resilience of Stormwater through funding and upgrades.
• Implement Impact Fees for Development.
Protect Community Appearance, Character, and Identity
Highest Priority_
• Expand and improve critical land areas that serve to maintain the Village's distinctive
features through land acquisition and park improvements.
• Continue education of policy on golf carts and e-bikes.
Priority_
• Consider Remembrance Park Phase 2.
• Expand tree planting efforts phase 2.
• Improve Village Gateways.
• Beautification of Old Dixie.
• Consider policy for Cross Connection Control Compliance.
Build and Maintain the Municipal Infrastructure
Highest Priority_
• Fund a 15-year streets and sidewalks program.
• Develop a future Master Facilities Plan.
• Fund Tequesta Bridge for future maintenance.
• Establish safe and quiet railroad crossings.
• Application of High-Level Mobility and Transportation Plan
Priority_
• Timeliness and reporting of utility projects.
• Provide additional match funding to state appropriation for Tequesta Park.
Maintain Level of Service at the Intended Level of Operational Excellence
Highest Priority_
• Focus on employee retention and recruitment.
• Improve communication with the Development Community.
FY 2024-25 Recommended Budget in Context:
The total proposed operating and capital budget for the Village for FY 2025-26 is
$50,455,187, an increase of $1,742,810 or 3.6% from the previous year's adopted budget of
$48,702,377. The Water Utility Fund accounts for $1.8 million of this increase, which is largely
related to constructing Phase Two - Beach Road Water Main Replacement Program. The
General Fund, the Village's chief operating fund, reflects a total proposed budget for FY
2025-26 of $19,510,206 - an increase of $1,007,125 or 5.2% over FY 2024-25 adopted budget of
$19,510,206. The increase is attributed mainly to increases for public safety salaries and
benefit costs.
The General Fund's primary source of income is received from tax dollars. This fund
supports many of the Village's operations, i.e., Police, Fire, Parks and Recreation, Public
Works, and Planning and Zoning, as well as other supporting general governmental
departments, i.e., Village Clerk, Human Resources, Finance, Information Technology, and
the Village Manager's Office. The General Fund accounts for 40.7% of the Village's total
budget.
This budget includes recommendations for the Village's other governmental funds, the
Building Fund, Capital Improvement, Capital Projects, and Special Law Enforcement funds.
These other governmental funds typically have spending restrictions placed upon their
Fiscal Year 2026 Budget Book I Tequesta Paged jDf 334
Introduction
Agenda Item #1.
resources by enabling legislation, grant agreements, contractual requirements, or the
Village Council itself. The FY 2025-26 budget includes funding for the Village's business-type
activities, i.e., Water Utility, Stormwater Utility, and Refuse and Recycling Funds. The major
distinction between governmental and business-type activities is that business-type
activities typically charge a user fee for providing a specific service to its customers (e.g.,
water, stormwater management, refuse and recycling) to recover the cost of its operations.
We are proposing to maintain the current millage rate to 6.4595 mills. Although the millage
rate proposed remains the same, the Village will still see an increase in its ad valorem tax
revenue of $1.1 million due to an overall increase of 8.4% in the taxable values of properties.
New construction accounted for 1.4% of the total increase and existing home sales
accounted for a significant portion of this increase as homesteaded property taxable
valuation can only increase the lesser of 3% or CPI each year. For this year CPI is 2.9%, so
homesteaded property cannot increase over this percentage for tax purposes. The
additional ad valorem revenues will be used to fund necessary increases to the police
officer's salaries and benefits, and maintain a sustainable funding source for the streets and
sidewalk programs. This budget addresses all the Village Council's Focus Areas as noted
a Bove.
Effective October 1, 2025, the Police Union will receive a salary and wage adjustment of 13%;
the Fire Union contract will receive a salary and wage adjustment of an average of 8%
adjustment; and all non-unionized employees will receive a 5% increase. These wage
adjustments allow the Village to maintain a competitive position in the labor market
regarding recruitment and retention.
Fiscal Year 2026 Budget Book I Tequesta Page g)f 334
Introduction
Agenda Item #1.
The Village's proposed workforce will increase by one and one-half (1.5) full-time equivalent
(FTE) employees in FY 2025-26:
• One full-time Police Officer. The new employees will help maintain the level of services
at the intended level of Operational Excellence goal.
• One-half FTE Public Works Maintenance Worker.
General Fund - Budgetary Highlights:
Sources of funds (Where it comes from) - $20,517,331:
Use of Charges N115c. Indirect
Reserves for Other Costs
,11
Intergov'tal Services _- -
Revenue
Franchise
Fees
Other
Taxes
Ad
Valorem
Taxes
Revenues
• Proposes no reduction in the millage rate of 6.4595 mills and an increase in ad valorem
taxes of$1 million or 8.4%. A significant portion of this increase is due to new residential
construction and new sales, which resets the taxable values for new property owners.
Homesteaded property is limited to CPI or 3%, whichever is less. CPI for the current year
is 2.9% thus is the maximum rate. According to Palm Beach County records, 60% of
Village residential units have homestead protection.
• Committed $249,790 of the Palm Beach County Fire Services contract to be held and
utilized for Fire Vehicle Replacement.
• Increased Sales & Uses tax - $95,000.
• Increase in Charges for Services for Leisure Services recreation program fees and Fire
Department emergency transport fees - $170,000.
Fiscal Year 2026 Budget Book I Tequesta Page gf 334
Introduction
Agenda Item #1.
Uses of Funds (Where it goes) - $20,517,331:
Transfers/Other Debt
Service Expenditures
Operating 1111111111111K . Increase in salaries and wages - $1.2
Costs million.
IVA Salaries &
Wages • Increase in employee benefits
$541,795.
• Decrease in Operating Expenditures
Employee and Transfers - ($712,357). Last year, the
Benefits Village established a Vehicle
Replacement Fund, a one-time
transfer.
Other Funds - Budgetary Highlights:
Revenues
• Increase of 3.5% in Water rates.
• Planned borrowing of $10,000,000
from the State Revolving Fund (at lower than market interest rates) in Water Utility to
fund major projects.
• Refuse & Recycling increased 8.38% resulting in an increase of $1.63/month in garbage
rates with WM.
• Increase of 5.0% in Stormwater rates to continue to fund system-wide improvements.
• Transferred 1/2 of Utility Tax to Stormwater to help fund needed improvement to the
system.
Capital Expenditures
• Tequesta Bridge Improvement and Rehabilitation $850,000.
• Water main replacement program Beach Road Phase 2 - $4,700,000.
• Water treatment plant upgrades and energy/resource improvements - $7,300,000.
• Water Treatment Plant Train Membrane Replacement - $1,125,000.
• County Line Road Bridge water main & raw water main relocations - $1,310,000.
• Surficial Well Replacement- $1,125,000.
• Stormwater Swale Reclamation - $200,000.
• Village-wide repair and maintenance of roads - $710,000.
• Pathway/Sidewalk Improvements - $170,000.
• Police Vehicles - $207,000.
• Fire Rescue Vehicle - $500,000.
Five-Year Capital Improvement Plan:
The Village's five-year Capital Improvement Plan (CIP) for fiscal years 2026 - 2030 totals $35.5
million and includes a variety of projects with various funding sources (i.e., notes and leases;
State of Florida drinking water revolving fund loan; infrastructure surtax funds; and Village
operating funds) that are aimed at meeting the Village's short and long-term needs. Some
of the projects included in the five-year CIP include the continuation of the Village's 15-year
road replacement plan, sidewalk construction, and other departmental equipment. The CIP
total also includes projects that are related to its business-type activities. The five-year CIP
total for the Village's business-type activities is estimated at $25.1 million. These projects
include various improvements to the Village's water plant and water distribution system,
specifically replacing old asbestos cement pipes, and Stormwater improvements.
Conclusion:
Fiscal Year 2026 Budget Book I Tequesta Pagg,4A6)f 334
Introduction
Agenda Item #1.
The FY 2025-26 budget is the culmination of many hours of hard work by the Village's
departments. To this end, I would like to extend my sincerest gratitude to all the Village
employees who made production of this document possible. I would especially like to
thank our department directors for their tireless efforts in bringing the Proposed Budget
and Capital Improvement Plan to fruition. The entire Village staff and I look forward to
working with the Council's Strategic Goals and Vision to create a Village of Tequesta that we
can all be proud of during the upcoming fiscal year.
Jeremy Allen, ICMA-CM
Village Manager
Fiscal Year 2026 Budget Book I Tequesta PagoAQ of 334
The Village ofTequesta at a Glance
Agenda Item #1.
The Village of Tecl uesta 's Location in Florida
Incorporated in the State of Florida in 1957 and located in the northeast corner of Palm
Beach County, the Village ofTequesta has been a picturesque, family-orientated,
community for more than sixty five years. It is nearly two square miles, has six parks and
wonderful residents who make it a pleasure to live and work here.
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Fiscal Year 2026 Budget Book Tequesta Pag3a471pf 334
The Village ofTequesta at a Glance
Agenda Item #1.
About Teq u esta
Fiscal Year 2026 Budget Book I Tequesta Pagpa4$1gf 334
The Village ofTequesta at a Glance
Agenda Item #1.
Incorporated June 4r 1957
Village Council-Manager Form of Government
2 Ca un cl l me m b ers a lected i n odd yea rs: a n d 3 elected in even years.
A
r a.
The Tillage of Tecluesta held its first election on March 15, 1960
Number of vote r� that voted at the March 15, 1960 election: 6
Your area is about 2 square miles44 `
Th e length of your streets = Approximately 74 lane miles
You h ave one b rl dge e _- r
MiR►kRY
-a 0 WA 6N..
You have one library
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Your school district is Palm Beach County
Fiscal Year 2026 Budget Book I Tequesta PagA,4AQf 334
The Village ofTequesta at a Glance
Agenda Item #1.
Contact Your Village Council
You can contact the Village Council using the Village's website www.tequesta.org or you
can use their individual e-mail addresses.
Mayor Molly Young
myou ng..a teq uesta.org
Vice Mayor Rick Sartory
rsa rtory_@teq uesta.org
Council Member Laurie Brandon
I bra ndon(K�i tequesta.org
Council Member Jayson French
jfrench@a teq uesta.org.
Council Member Patrick Painter
ppa i nter@ teq uesta.org.
Fiscal Year 2026 Budget Book I Tequesta Pagpa§p,gf 334
The Village ofTequesta at a Glance
Agenda Item #1.
www.Tequesta .org
In addition to contacting the Village Council, did you know that you can use the Village's
website www.tequesta.org to:
• Keep up to date with the latest news affecting the Village
• Access electronic notifications
• Access emergency alerts
• Access hurricane information
• Access public records
• View dates and times of upcoming meetings and workshops
• View the Village's Code of Ordinances
• View Council Procedures
• View Council Member bios
• View annual Budgets and Comprehensive Annual Financial Reports
• View the Village's Business Directory
• View current bid requests and requests for proposals (RFPs)
• View the Village's newsletter, Smoke Signals
• Apply for a business license
• Apply for a job
• Apply for a permit
• Contact Council
• Contact Staff
• Pay your water bill
• Report a concern
• Reserve a park or a pavilion
• Sign up to receive electronic notifications
• Submit "Fix it" forms
• Submit records requests
• Volunteer
Fiscal Year 2026 Budget Book l Tequesta PaglsaW i®f 334
The Village ofTequesta at a Glance
Agenda Item #1.
Boards and Committees
Environmental Advisory Committee
• During the July 11, 2019 Council Meeting, Village Council approved Resolution 21-19
establishing the Environmental Advisory Committee (EAC).
• The EAC was established to help ensure the well-being of all residential and commercial landscaped and vegetation
areas in the Village.
Planning&Zoning Board
• The Planning and Zoning Board considers site plan reviews and related project items.
• The Planning and Zoning Board is also the Village's citizen oversight committee for the one-cent local government
infrastructure surtax.
General Employees'Pension Board
• Five trustees comprise the Board:two legal residents of the Village appointed by the Village Council,two full-time
General Employees elected by Pension Fund Members and a trustee chosen by the majority of the other four
trustees.
• The primary responsibilities of the Board of Trustees are to construe the provisions of the retirement system and to
protect the funds and assets of the plan.
Public Safety Employees'Pension Board
• Five trustees comprise the Board:two legal residents of the Village appointed by the Village Council,two full-time
Public Safety Officers elected by Pension Fund Members and a trustee chosen by the majority of the other four
trustees.
• The primary responsibilities of the Board of Trustees are to construe the provisions of the retirement system and to
protect the funds and assets of the plan.
Fiscal Year 2026 Budget Book I Tequesta Pagpa§.2,Qf 334
The Village ofTequesta at a Glance
Agenda Item #1.
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s.
Fiscal Year 2026 Budget Book Tequesta Pagg,�Ag)f 334
Demographics
Agenda Item #1.
Demographics
Population
O O
O TOTAL POPULATION 0.03% GROWTH RANK
q"�n 69118
»8
vs.2022 275 out of 415 Municipalities in Florida
6500
6000
5500
5000
4500
4000
1990 1992 1994 1996 1998 2000 2002 2004 2006 2008 2010 2012 2014 2016 2018 2020 2022
*Data Source:U.S.Census Bureau American Community Surveys year Data and the 2020,2070,2000,and 7990 Decennial
Censuses
CO DAYTIME POPULATION Daytime population represents the effect of persons coming into or
6 63Z leaving a community for work,entertainment,shopping,etc.during the
' typical workday.An increased daytime population puts greater demand
on host community services which directly impacts operational costs.
*Data Source:American Community Survey 5 year estimates
Fiscal Year 2026 Budget Book I Tequesta PagoaWlgf 334
Demographics
Agenda Item #1.
POPULATION BY AGE GROUP
1K
795 779
800 733
635
600 527
516
455
3
400 345 80 393
265
00 200 152 143 000
O
<5 5-9 10-14 15-19 20-2425-3435-4445-5455-5960-6465-7475-84 >85
Aging affects the needs and lifestyle choices of residents.Municipalities must adjust and plan services accordingly.
*Data Source:American Community Survey5 year estimates
Fiscal Year 2026 Budget Book I Tequesta Pagi�,%5z6)f 334
Demographics
Agenda Item #1.
Household
TOTAL HOUSEHOLDS Municipalities must consider the dynamics of household types to plan
2 690 for and provide services effectively. Household type also has a general
correlation to income levels which affect the municipal tax base.
00 p0
U?o
Family Households Married Couples
S9% 46%
4ftw
27%
higher than state average
o
0
Y � I
Singles Senior Living Alone
37% 18%
28% 1 8%
higher than state average higher than state average
*Data Source:American Community Survey 5 year estimates
Fiscal Year 2026 Budget Book I Tequesta Pagpa5rpgf 334
Demographics
Agenda Item #1.
Economic
Household income is a key data point in evaluating a community's wealth and spending power. Pay levels and earnings
typically vary by geographic regions and should be looked at in context of the overall cost of living.
Over $200,000
$150,000 to $200,000
HOUSEHOLD INCOME
$125,000 to $150,000
Above$200,000
97.85%
$100,000 to $125,000 20% higher than state average
Median income
$103903643.68%
$75,000 to $100,000 higher than state average
Below$25,000
1� /O -25.65%
$50,000 to $75,000 0 lower than state average
$25,000 to $50,000
Below $25,000
*Data Source:American Community Survey 5 year estimates
Fiscal Year 2026 Budget Book I Tequesta PagiiihW2f)f 334
Demographics
Agenda Item #1.
Housing
2023 MEDIAN HOME VALUE HOME OWNERS VS
RENTERS
$S709400
Tequesta State Avg.
600K
500K
400K
300K
Rent
200K
00p 010 ti011 01ti 01'`7 01b 01h O`r0 ON ON ONo
ti ti ti ti ti ti ti ti ' ti ti ti ti ti
*Data Source:2023 US Census Bureau,American Community Survey.Home value data
includes all types of owner-occupied housing.
HOME VALUE DISTRIBUTION
>$1,000,000 _ 106
$750,000 to$999,999 261
$500,000 to$749,999 668
$400,000 to$499,999 301
$300,000 to$399,999 205
$250,000 to$299,999 153
$200,000 to$249,999 - 71
$150,000 to$199,999 =73
$100,000 to$149,999 -67 %
$50,000 to$99,999 120 Own
<$49,999 .39 *Data Source:2023 US Census
0 100 200 300 400 500 600 700 800 Bureau,American Community
Survey.Home value data
*Data Source:2023 US Census Bureau,American Community Survey.Home value data includes all types of owner-
includes all types of owner-occupied housing. occupied housing.
Fiscal Year 2026 Budget Book I Tequesta Paga,,,,%g)f 334
Agenda Organizational Structure
Organization Chart
Executive
Assistant
Human
Resources
Village
Clerk/PIG
Refuse &
Recycling
Finance
Debt service
Community }
Development
General
Government
fr
Village
Manager I.T.
Village Village Council - —
Residents
PSI ice
'Village
Attorney
Building Code
Compliance
Fire Rescue
Public Works
Parks
Recreation
Water
Utilities <1 Stormwater
Fiscal Year 2026 Budget Book I Tequesta Pagii�A$zQf 334
Employee Sala r Ranges
Agenda Item #�.
Employee Salary Ranges as of October 1 ,
2025
Fiscal Year 2026 Budget Book I Tequesta Pag��Apf 334
Employee Sala r Ranges
Agenda Item # .
VOT Minimum VOT Mid-point VOT Mawirn um
Level 11
Fire-Rescue Chief,Police Chief,Finance Director
W2.336.00 5178,17&00 t2ua OtG.o0
Level 10
utilities Director.IT Duertar,HR and Risk Management Director
$131,072-00 $163,940-0o $196,GOfs.00
Level
Funding OIrwor,Publlc lhrork5 Director,Parkland Recreation Direot9r,Community
Deevv1upment Diredur,Assistant PolkeChief,Yrlktge CIerh
$118.7B4.00 $148,48a-00 $178.176.00
Level 8
Police Lieuteo3rot,[*Duty Utilities Dir4�ctor,Flr4R Captain,Assistant Finance Director
$106,496,00 $ILMI 0-UO $159,744M
Level 7
lister Prpductlon DM51on Manager
$NA16.00 6107,520.00 $129,014.00
Level
6wecumeAsst,to the Olagle ManzVer,ActourRIng sAaragerI Botlget&Payroll,I,T,&
SeerurityAnahrste Zoning/Planning Adrn strator,Building Inspector/Plan Examiner,
Building&Business Relations Officer.Fire Lleutenanr:/Paramedlc,Flre Lieutenant,
Superintendent,Superintendent,Wfater Distrlb ution&Smrrn Water,Manager,utility
frilling Sic Customer Service $70,451.01] $1051975.50 $1e41,540.00
Level 5
Accountant,HR&Risk Mana c-r Generalist,Deputy Village Clerk Planner I,Pcilice{Office
Manager,Flreflghter,Flrelghter/Paramedic,fire Office Manager,Fire Inspector,
Recreation Administrator,Recreation Supervisor II,Water Utility 0ffke Manager,Water
FLOW Lewd DWatcr,Instrumentation Technician,Electrician le Wafter 0isftrilrution
Foreman
$58,535.00 $86,597,50 �lih,720.00
Level 4
Buikiirrg&Code Compliance Specialist,Adm inistrative Specialist,Part Time Life Coach,
Recreatio-nCourdinatore MechanicalTechnirian,Lead ServiceTechnicia%Accounts
Payable.s$:P-Card program Administrator,Building Perrnit Cpordioatar/LleensingCaerk
Ile.Cade Compliance Officer I,Crew Leader,Parks&F*creatiun Fweman,Water Pliant
COperatow/QA Lab Offireer,Water Plant Operator 11
�51,896,013 $67,829,50 $80e763,00
Level 3
Human ResoumesAssistant,Service Technician II,AdminiArativeAmistant le
Admin4sirathre-Generalkt,Maintenance Worker II
Level 2
MaintenanceVkxker1.Servire Tech niriian 1,Cusiomer Service Representativv ie
Recreation Specialist 1
Note- Not all titL-s and levels are captu red
Fiscal Year 2026 Budget Book I Tequesta Pag61,412®f 334
Employee Sala r Ranges
Agenda Item #�.
Fiscal Year 2026 Budget Book I Tequesta Page.422jDf 334
Basis of Budgeting
Agenda Item #1.
Basis of Budgeting
The term "basis of accounting" is used to describe when revenues and expenditures or
expenses are recognized in the accounts and reported on the financial statements. In
accordance with GAAP, governmental funds are required to use the modified accrual basis
of accounting; revenues are recorded when they become earned (or levied for the period),
measurable and available and expenditures are recorded when the related fund liability is
incurred. Proprietary and fiduciary funds are required to use the accrual basis of
accounting; revenues are recorded when they are earned and expenses in the period in
which costs are deemed to have expired or been consumed. The Village's Budget is
adopted on a basis substantially consistent with generally accepted accounting principles
(GAAP) with the following major exceptions:
• Compensated absences liabilities that are expected to be liquidated with expendable
available financial resources are accrued as earned by employees (GAAP), as opposed to
being expended when paid (budget).
• Principle payments on long-term debt in the Proprietary Funds are applied to the
outstanding liability on a GAAP basis, as opposed to being expended on a budget basis.
• Capital outlay within the Proprietary Funds is recorded as an asset on a GAAP basis and
expended on a budget basis.
Fiscal Year 2026 Budget Book I Tequesta Pagii�Ajg)f 334
Budgeting Process
Agenda Item #1.
Budget Process
Budgets are vital tools for establishing public policy and maintaining control over the
management of public resources. The Village of Tecluesta's Village Council determines, by
its approval, how much and what types of financial resources shall be raised, and how those
financial resources shall be spent. This approval demonstrates the principle that taxes can
only be raised or expended with the approval of the people's elected representatives.
The Village of Tequesta's budget process is driven by the Village of Tequesta's Charter and
Florida Statute Chapter 200.065 known as TRIM (Truth in Millage). While the Village Charter
requires that the Village Council adopt budgets, the TRIM Act requires the disclosure of
information from the taxing authorities to the taxpayers. The TRIM Act will only allow a
taxing authority to receive the same dollar amount of property tax in each subsequent year
without advertising a tax increase. If property values increase, exclusive of new construction,
the taxing authority is required to reduce, or roll-back, the millage rate in order to receive
the same tax dollars as the previous year.Any millage in excess of the rolled-back millage is
considered a tax increase and must be publicly advertised. Any tax increase must be
publicly announced at two public hearings prior to the budget adoption.
The budget process for the Village ofTequesta is a year round activity. Village Council and
staff are consistently evaluating community needs, revenue projections, staffing
requirements, base expenditure levels, etc. on a daily basis throughout the year.
The budget for the fiscal year is implemented October 1st and runs through September
30th. Generally, the finance department submits the budget calendar to the Village
Manager in January for his review and approval. Once the budget calendar is approved it is
distributed from the finance department, along with various forms, instructions, and
reports, to the departments. The departments calculate their estimates and appropriation
requests and submit them to the finance department. The finance department reviews the
departments' estimates and appropriation requests and meets with the departments (as
necessary) to discuss any discrepancies. The finance department compiles its projections
along with the departments' estimates and requests in a requested budget worksheet. The
requested budget worksheet is then submitted to the Village Manager. The Village
Manager meets with the departments (as necessary) to review their plans and needs for
the upcoming year, makes adjustments and then presents the recommended budget to
the Village Council. The Village Council sets workshop dates to evaluate the recommended
budget. Citizens are invited to attend and participate in these workshops.
The Palm Beach County Property Appraiser establishes the taxable value of all property in
the Village. The Village has no control over the taxable value of property it only has control
over the tax rate that is levied (millage rate). The Property Appraiser annually sends the
Village preliminary property values on June 1st and the complete assessment of property
values on Julylst
The Village is required to hold two public meetings for adoption of property tax rate and
budget. These are not the workshops previously mentioned. The first public hearing is
advertised by the Property Appraiser mailing a notice of proposed taxes to each property
owner. In addition to notification of the first public hearing, this notice contains the prior
year millage rate, the current year proposed millage rate and the currentyear rolled back
Fiscal Year 2026 Budget Book I Tequesta Pags,,C 334
Budgeting Process
Agenda Item #1.
rate. The second public hearing is advertised on both the Village ofTequesta's and Palm
Beach County's websites with format and content in compliance with Florida Statutes
(TRIM). Accompanying this advertisement is a summary of the revenues and expenditures
contained within the budget tentatively approved at the first meeting. The proposed
millage rate and budget are voted on at the second public hearing by the Village Council
and adopted by Village Resolution.
The budgets for the governmental funds (General Fund, Building Fund, Capital
Improvement Fund, Capital Projects Fund and Special Law Enforcement Fund) and the
proprietary funds (Water Fund, Refuse & Recycling Fund, Stormwater Fund and Vehicle
Replacement Fund) are legally enacted through passage of a Resolution. The fiduciary
funds (Firefighters' Pension Trust Fund, Police Officers' Pension Trust Fund and the General
Employees' Pension Trust Fund) are excluded as The Village does not control the resources
that are managed in a trustee or fiduciary capacity. As the original budgeted appropriations
are adopted by Resolution, all changes to the total appropriations of a fund must be
adopted by Resolution. The Village Council may establish procedures by which a
designated budget officer may authorize certain budget amendments within a
department provided that the total of the appropriations of the department is not
changed. At this time the Finance Director has been designated as the budget officer.
Fiscal Year 2026 Budget Book I Tequesta Pagii�4%6)f 334
Budgeting Process
Agenda Item #1.
Budget Preparation
(January-March)
• Village Manager approves the
budget calendar
• The Budget Preparation
Manual, which includes the
budget calendar, is distributed
to the departments.
Adopted Budget Budget Requests
(September) (March-May)
• First public hearing adopting a • Departments develope their
tentative millage rate and budget requests
bu dget • CI P is reviewed and updated
• Second public hearing • Departments meet with the
adopting a final millage rate Finance Department
and budget • Finance Department finalizes
the budget worksheet
Approved Budget Proposed Budget
(June-August) Ma
• Village Manager submits the • Finance Department submits
proposed budget to the Village the budget works heet to the
Council Village Manager
• Village Council workshops • Departments meet with the
• Village Council finalizes the Village Manager
approved budget • Village Manager finalizes the
proposed budget
Fiscal Year 2026 Budget Book I Tequesta Pagpa@rp*f 334
Financial Policies
Agenda Item #1.
Financial Policies
The following policy statements are the basis of the daily operations of the Village of
Tequesta. The financial policy statements establish the rules by which the budget is
implemented and monitored.
Balanced Budget
• The Village of Tequesta will maintain a balanced budget. A budget is balanced when
the sum of estimated net revenues and appropriated fund balances is equal to
appropriations.
• The Village will strive to balance current expenditures with current revenues however, it
is recognized that this does not always occur. In these instances, the use of
"Appropriated Fund Balance" is permitted. This is the process of bringing forward
unspent dollars from previous fiscal years' budgets to the current fiscal year's budget.
Budget
• Public Hearings are held to obtain citizen input and to comply with Florida Statute
Chapter 200.65 known as TRIM (truth in millage).
• The budget is adopted by resolution prior to October I" of each fiscal year.
• The Village Council may establish procedures by which the designated budget officer
may authorize certain budget amendments within a department provided that the
total of the appropriations of the department is not changed.
• Unexpended balances of appropriations lapse at year-end unless the funds are
encumbered and approved by the Village Council to be rolled into the new fiscal year.
Capital Management Policies
• A five year Capital Improvement Plan (CIP) will be developed annually by the
Departments and reviewed by the Village Manager. The Cl P will then be submitted to
the Village Council during the budget process.
• The CIP must list all proposed capital improvements and purchases with cost estimates
at a cost over $25,000.
• The Village maintains two Capital Projects Funds. The Capital Projects Funds are used
to account for and report financial resources that are restricted, committed or assigned
to expenditures for capital outlays including the acquisition or construction of capital
facilities and other capital assets (other than those to be financed by the Enterprise
Funds).
Cash Management/Investment Policies
• All funds received during the day will be held in the safe located in the Finance
Department and deposited the following morning.
• Investment of Village funds will emphasize preservation of principal.
• The Village Administration is authorized to invest in those instruments authorized by
the Florida Statutes, which secures principal amount and guarantees yield.
Debt Policies
Fiscal Year 2026 Budget Book I Tequesta Paga,,,W3f)f 334
Financial Policies
Agenda Item #1.
• The Village will only issue debt for capital improvements, capital projects such as capital
construction, infrastructure and major capital acquisitions.
• The term of any debt issuance shall not exceed the useful life of the capital item being
financed.
• The Village will not issue debt to subsidize or fund current operations.
• General obligation debt will not be used to fund Enterprise Funds.
• The Village will pay off existing debt issues if the resulting savings are significant.
• The Village's debt limitation is 10% of the total assessed taxable value of real property.
Fund Balance Policies
• Fund Balance shall be composed of non-spendable, restricted, committed, assigned
and unassigned amounts.
• Restricted amounts shall be spent before unrestricted fund balance when an
expenditure is incurred for purposes for which both restricted and unrestricted
(committed, assigned and unassigned) amounts are available.
• Within unrestricted fund balance, committed, assigned then unassigned amounts, in
that order, will be spent when an expenditure is incurred for a purpose for which
amounts in any of those unrestricted fund balance classifications could be used.
• The Village currently has two committed fund balance reserves:
• Disaster Reserve-The disaster reserve is committed by the Village Council as set
forth by resolution to ensure the maintenance of services to the public during
disaster situations such as, but not limited to, hurricanes.
• Water Utility Taxes- Utility taxes collected on water service pursuant to Village Code
Chapter 70 Article IV shall be dedicated for the sole purpose of funding capital
projects.
• The Village currently has two assigned fund balance reserves:
o Assignment to Subsequent Year's Budget-The subsequent year's budget fund
balance reserve is assigned by Village management as set forth in the annual
budget (and any amendments thereto) to appropriate a portion of existing
unassigned fund balance to eliminate a projected deficit in the subsequent year's
budget in an amount no greater than the projected excess of expected
expenditures over expected revenues.
• Capital Improvement and Capital Projects Fund Balance - Capital improvement
and capital projects fund balance that is assigned to be used for specific purposes
but are neither restricted nor committed.
• If, after the annual audit, prior committed or assigned fund balance causes the
unassigned fund balance to fall below an amount equal to three months of operating
expenditures, the Village Manager and/or the Finance Director will so advise Village
Council in order for the necessary action to be taken to restore the unassigned fund
balance to an amount equal to three months of General Fund operating expenditures
less capital outlay.
• The Fund Balance Policy shall be reviewed as a part of the annual budget adoption
process, and the amounts of restricted, committed, assigned, non-spendable and the
minimum level of unassigned fund balance shall be determined during this process.
• The Finance Director is authorized to evaluate existing fund balance classifications
(designations, reserves and unreserved/undesignated) and reclassify them in
accordance with GASB Statement 54.
Fiscal Year 2026 Budget Book l Tequesta Paga,,, gf 334
Financial Policies
Agenda Item #1.
Investment Policy_
• The investment policy has been adopted and follows the rules in Section 218.415, Florida
Statutes, requiring that certain investment activity of units of local government shall be
consistent with a written investment plan providing for establishment of certain
investment policies which place priority on safety of principal, liquidity of funds, and
lastly return on investment. The Village adopted a comprehensive policy which staff is
happy to announce that we are in compliance with said policy.
Operating Budget Policies
• The Village will comply with all state and local legal requirements pertaining to the
administration of an operating budget.
• The Village will utilize a structured budget preparation and formulation for all
departments. The process will encourage citizen input and participation.
• Five year capital projections will be utilized in developing the operating budget.
• Essential services will receive first priority for funding. The Village will attempt to
maintain current service levels for all essential services.
• The Village will consider the establishment of user fees, or increase of user fees, as an
alternative to service reductions or eliminations.
• In all efforts to balance the budget, the Village will attempt to avoid layoff of permanent
employees. The Village may freeze salary or replacement of vacancies.
• Long-term debt will not be used to fund current expenditures.
• The budget will provide for adequate maintenance and replacement of capital and
equipment.
• The budget will appropriate sufficient funding to cover annual debt retirement costs.
• The Village will consider technological and capital investment programs which are cost
effective and which will reduce operating costs.
• The Village will maintain a budgetary control system to ensure adherence to the
budget.
• The Village will employ a structured expenditure and revenue forecasting system to
allow for effective financial planning.
• The Village will prepare regular reports comparing actual revenues and expenditures to
budgeted accounts.
• The Village will comply with a budgetary encumbrance control system to ensure proper
budgetary control.
• The Village will hold a public auction of surplus and obsolete property as needed.
• An independent audit will be performed annually in accordance with generally
accepted accounting principles (GAAP) in the format of an Annual Comprehensive
Financial Report, as defined by the Government Finance Officers Association (GFOA).
• The Village administration will promptly evaluate the audit management letter's
recommendation, issue a written response, and determine the proper action to take in
response to these recommendations.
Purchasing Policies
• Purchases will be made in accordance with municipal policies and procedures per the
Village ofTequesta's Purchasing Policy.
• Purchases will be made in an impartial and competitive manner.
Fiscal Year 2026 Budget Book I Tequesta Pagii�AUf 334
Financial Policies
Agenda Item #1.
• The Village will procure all items at the lowest and best price consistent with the quality
of materials, workmanship or level of service performance required.
• No purchase of items shall be authorized unless adequate funds have been
appropriated.
• Ethical business standards shall govern all procurement transactions.
• Purchase requisitions and purchase orders are required for acquisitions of goods and/or
services with a total purchase price of$25,000.00 or more.
Revenue Policies
• The Village will maintain a ten (10) year history of annual revenue. Any unusual
circumstances or events that affect drastic changes of revenue will be noted. (The
Village began the current format of reporting revenue when it implemented GASB 34
in fiscal year 2003.)
• The Village will annually calculate the full cost of activities supported by user fees to
identify the impact of inflation and other cost increases.
• The Village will aggressively seek federal, state and local grant and capital improvement
funds and evaluate future local fiscal impact.
• The Village will aggressively seek other revenue sources such as voluntary annexation of
contiguous properties.
• The Village discourages the use of one time revenues for ongoing expenditures.
• The Village will strive for revenue diversity in an attempt to diminish large fluctuations
in individual sources.
Fiscal Year 2026 Budget Book I Tequesta PagQ jAgf 334
Frequently Asked Questions and Answers
Agenda Item #1.
Frequently Asked Questions and Answers
Q.What is the purpose of the Village Budget?
A.The budget is an annual financial plan for the Village of Tequesta. It specifies the level of municipal services to be
provided in the coming year and the resources needed to provide those services. It reflects the policies and priorities set
by Village Council.
Q.How and when is the budget prepared?
A.The budget process is a year-round activity.The Village Council and staff are consistently evaluating community needs,
revenue projections,staffing requirements, base expenditure levels,etc.on a daily basis throughout the year;however,the
budget process becomes more intensive generally in the months of March through September. During these months
Village departments meet with and submit their budget requests for the upcoming year to the finance department
which compiles its projections and the departments' requests in a requested budget worksheet.The requested budget
worksheet is then submitted to the Village Manager.The Village Manager meets with the departments(as necessary)to
review their plans and needs for the upcoming year, makes his adjustments and then presents his recommended budget
to the Village Council.The Village Council reviews the budget,holds workshops for discussion on the budget and holds
two public hearings to obtain citizen input and make changes prior to the adoption of the budget. Finally,the Village
Council adopts the approved budget through passage of a resolution along with a resolution establishing the property tax
rate (millage) required to fund the budget.
Q.Who established the rules by which the Village of Tequesta adopts its annual budget and property tax rate?
A.The property tax rate and budget adoption process are governed by both the Village Charter and State Statutes.
Q.Who is the Chief Executive Officer of the Village of Tequesta?
A.The Village Manager is both the Chief Executive and Chief Administrative Officer of the Village of Tequesta.This
individual is hired by and reports directly to the Village Council.All other employees are hired by and report directly to the
Village Manager.
Q.What is the property tax rate and who establishes the taxable value of all property?
A.When the Village adopts its annual budget,it determines the tax rate that must be applied on property in order to
generate the necessary revenue in addition to all other sources that are available.This tax rate is sometimes called the
"millage" rate.The Palm Beach County Property Appraiser establishes the taxable value of all property in the Village.The
Village has no control over the taxable value of property it only has control over the tax rate that is levied.
Q.How is property appraised?
A. Each property in Palm Beach County is inspected by a deputy appraiser at least once every five years. Between
inspections,a property's value is adjusted annually to reflect recent sales activity in the neighborhood. By Florida law,only
sales transactions that occurred during previous years can be used to establish values as of January1 of the current year.
There are three approaches used to appraise property:
• The cost approach estimates the cost to reproduce the building in its current condition.
• The sales comparison approach compares sales of similar properties and adjusts for any differences.
• The income approach capitalizes a commercial property's income stream to estimate its value.
Each of these three approaches is considered when property is valued.
Fiscal Year 2026 Budget Book I Tequesta PagQJel3®f 334
Frequently Asked Questions and Answers
Agenda Item #1.
Q.What is a Homestead Exemption?
A. Every person who owns and resides on real property in Florida on January 1 and makes the property his or her
permanent residence is eligible to receive a homestead exemption of$25,000.This exemption applies to all property taxes.
There is also an additional $25,000 homestead exemption available to properties with an assessed value greater than
$50,000; however,this additional exemption applies only to non-school taxes.
Q.What is the 3%Cap?
By Florida's Constitution,the 3%cap,also known as Save Our Homes,limits the annual increase in the assessed value of a
qualified homesteaded property to the lesser of 3%or the percentage change in the prior year's National Consumer Price
Index.
*Note:If the assessed value of a homesteaded property in any given year is less than its market value,Florida law requires
the Property Appraiser to increase the assessed value by the percentage change in the prioryear's CPI,even when the
property's market value decreases.
Q.What is Portability?
Portability went into effect on January 1,2008. Portability relates to Florida's Save Our Homes 3%cap on a homesteaded
property's assessed value.With the Portability benefit,you can transfer up to$500,000 of your actual assessment cap
savings to your new property. Keep in mind Portability applies only to homesteaded property.
Q.The total proposed,property tax rate for Fiscal Year 2026 on property in the Village of Tequesta is 19.35 mills.How
much of that will be paid to the Village?
A.Only 6.4595 of the proposed 19.35 mills levied in Fiscal Year 2026 will be paid to the Village.This represents only 33%of
the total property tax bill.Other taxing authorities in Palm Beach County include Palm Beach County,State and Local
School Boards,South Florida Water Management District,Children's Services Council, Florida Inland Navigational District,
Health Care District and Jupiter Inlet District
Q.What is the difference between ad valorem tax and property tax?
A.There is no difference.They are different names for the same thing.
Q.What is an operating budget?
A.An operating budget is an annual financial plan for recurring expenses,such as salaries,utilities,supplies,insurance and
equipment repairs.
Q.What is a capital improvement/projects budget?
A.A capital improvement budget is a financial plan for the maintenance and upkeep of the Village's general infrastructure
(such as roads,bridges and sidewalks) and a capital projects budget is a financial plan for the construction of physical
assets,such as buildings,streets,sewers,vehicles and equipment.
Q.What is a fund?
A.A fund is a separate accounting entity within the Village that receives revenues from a specific source and expends
them on a specific activity or activities.
Fiscal Year 2026 Budget Book I Tequesta Pa9QZjDf 334
Frequently Asked Questions and Answers
Agenda Item #1.
Q.What is fund balance?
A. Fund balance is the fund equity as a result of the difference of revenues to expenditures. Fund balance increases when
revenues exceed expenditures,while fund balance decreases when expenditures exceed revenues.
Q.What is a fiscal year?
A.A fiscal year is a twelve (12) month operating cycle that comprises a budget and financial reporting period.The Village's
fiscal year,along with many other local governments and special districts within the State of Florida, begins October lst
and ends on September 30th
Q.What is a budget appropriation?
A.A budget appropriation is a specific amount of money that has been approved by the Village Council for use in a
particular manner.
Q.Where does the Village obtain its revenues?
A.The majority of revenues are ultimately derived from citizens in the form of local,state and federal taxes,franchise fees
and payments for municipal services such as EMS transportation and utility services while a small portion is derived from
sources such as investment earnings, rental fees and leases.
Q,What is the difference between the property taxes and the non-ad valorem assessments on my tax notice?
A.Ad valorem taxes are based on the value of your property multiplied by the millage rates set by the various taxing
authorizes. Non-ad valorem assessments are based on the cost of the service provided by the levying authority, not by the
value of the property.
Fiscal Year 2026 Budget Book I Tequesta Page jag)f 334
Executive Summary
Agenda Item #1.
Executive Summary
Expenditures
Revenues
Strategic Alignment
Fiscal Year 2026 Budget Book I Tequesta PagQ JAgf 334
Executive Overview
Agenda Item #1.
BUDGET SUMMARY
Village of Tequesta-FiscoI Year 202Z-2026
THE PROPOSED OPERATING BUDGET EXRENDfTURE$OF THE VILLAGE OF TEQUESTA ARE 3.6%
MORE THAN LAST YEAR'S TOTAL OPERATING EXPENDITURE5-
2'^ara l fwlyd 6,4595
EST IMA7ED REVENUES GENERAL SPECIAL 0017AL ENTERPRISE INTERNALL TOTAL ALL
FUND REVENUE PROJECTS FUNDS SERVICE FUNDS FUNDS
axrts. Mdlage Par 91COD
Ad Viilargm 7dx6R 4.#W9 6 13,620.196 S S $ S S 13420,196
Saks and Use TBxeS 1, ,84$ d2A,OW 2,010,946
ranchase fees 2$4 OW.264
iterraes 5nd PNr Wft 866.C�JD 890,01Dif
errtr arm RQyanies 124,496 - 124,E
[.diiW
rgWe'Mm"ta,Revenues 1,112.651 1243-009 - 1,2ae.m
oellaneous Revenues 385,651 30.000 40,400 280,000 15,000 739,651
Costs 1,0M207erfiinancingSoumes - 1.0,045,000 - 10.045,00}
7AL SOURCES 20A02.50 834. 09 464,000 21,3110,760 543.741 3 43.CA5.04i0rr�far#In - - 1.;$77,SQQ 935.941R - fi.41�,5€�
Fund BalancesrReEser,eVNe1 Assets 114.79t 641036 rAO.Ea" 3.596,907 504�70 5387.647
T07AL REvENUES-TRANSFERS 9 CALANCES 3 20,517,331 S 1.49S.04a 6 2202.041 S 25.102,05T S 11040-111 S 50.445 187
EXPENWURES
enarelGovernmenl 5 b,4E0,&32 S 5 S 5. 5 4499,F332
vNic sWhm 10.7Sgs90 1.A95 044 $CI4-571 13-C60 003
Physical Env-ronmerit - - 24A425,467 103.290 24-526,757
ranspGmilon 2,D21,rh62 XM2.044 140,250 4-043,336
e,sure 3MveGes 1.693,743 250.0W - 1,748,74.3
P'trtsfrWim AT4. d 3„D15 9e7.241
F Inancl. 1J%es
OTAL EXPENDITURES 19,239�31 1.495.D44 2,132,044 24.913-62 1,048.i 11 4�,W612
ransfer8 OiA 1.237.5441 135,000 i 412.5�CO
urea BatanoessAeseMe-WNM Assets 15,40Q 1d14,1'7� 199,173
{1TAL APPRGPRIAfiED EXPENDITURES
R.ANSFERS,RESERVES&BALANCES 20,617 331 # 1 455-fxaa 5 2.292.0dA S 25.192.657 S 1.049.11 5 St 445.i$7
he mhuNtiwr,adapmd,and J or final budgets art an tilt in the Keifietef Urt ahem reftrentad!.-%: c. i :: 'a; F-L::
fm Fiscal Year 2026 Budget Book I Tequesta Pag$gfe-+6)f 334
Executive Overview
Agenda Item #1.
Where the Money Comes From - All Funds
Fv4BalanmiArwyn,1A
Chirps TarServices,2T, l7oenMAaemil!k1%
f f
is
TXIPF¢rI itowrlFAt._ FrindeFdFetF,
�KV ft"*FF RRfMlf
4
y.� tY.titillr° TIh;LA{;,
CB
S 0354 754 F
.. z,
Irr4erlst..
MV MTom aft Fift;eeiftsww,M ;�rlt+ltotlTr7+�k+S�ryd9+r
€7n0WeTwO% Misr.bmrur5,]X
Fiscal Year 2026 Budget Book I Tequesta Pagla7j-64pf 334
Executive Overview
Agenda Item #1.
Where the Money Goes - All Funds
Transpn4atiDn,0%
Iropefu nd wift5 Dull,M
Tj I E', UNI T I I S" As ON _V-211E] 11, (
DEIA UqViM
rNIF W1 IP MALTI-PER
rye
ALL DEM,PUPLIEMP PWVM
BOa5 c754F
)VA�311.%'C U41N D.C.
2
B 03542754 F .4.
44
Physical Eny.irarynent,4V -fnFnmt,9%
LMurf
Fiscal Year 2026 Budget Book I Tequesta Paqej,74jpf 334
Executive Overview
Agenda Item #1.
Expenditure Appropriations, Full Time
Positions and FTEs by Fund - All Funds
Proposed H!5ca I Yea r 20'2 ix StAd get by In u rid
FiA11 Tilt'
Fund Tiptp I Fun Emlpb1ees, FTIE-5
4D1 Water U114 Fund $ 2:3,578.4701 21.35 22_05
1 Giomfal Fund 20.517.531 77.95 _73
101 Wildin Fund I, 111.9w 6.00 6.69
303 Capital Projets Fund $ 1.292.500 D.001 0.010
1 Verhicla Raplac-olrerrt Fund I.M.111 0.10 0.00
1 Capiol Irrvmvernerrt Fund 9W.5I4 0.00 0,40
4Cr2 Refuse& Racyclirkg Fund 790.D18 D.001 0.010
40a Storm Watar U1yl y Fury 734.16� 1.70 1.70
Special Law En(circermint (Fund $ 140_1 0.00 0.50
$ 50,"5.187 1 D7.00 116-97
Expenditure Appropriations by Fund - All Funds
Fund #401 Water Utility Fund $23,578,/+7U
Fund#001 General Fund $20,517,331
Fund #101 Building Fund $1,354,906
Fund #303 Capital Projects Fund $1,292,500
Fund #501 Vehicle Replacement... $1,048,111
Fund #301 Capital Improvements... M $989,544
Fund #402 Refuse&Recycling... s $790,018
Fund #403 Storm Water Utility... h $734069
Fund #605 Special Law... $140,138
Fiscal Year 2026 Budget Book I Tequesta Pagejj�gf 334
Executive Overview
Agenda Item #1.
FTE's by Fund - All Funds
Fund #001 General Fund 85.73
Fund #401 Water Utility Fund 22.05
Fund #101 Building Fund M 6.69
Fund #403 Storm Water Utility I
70
Fund
Fund #605 Special Law I0.50
Enforcement Trust Fund
Fiscal Year 2026 Budget Book I Tequesta Pag$ Qf 334
Executive Overview
Agenda Item #1.
Expenditure Appropriations, Full Time
Positions and FTEs by Department - All
Funds
Proposed F i 5 cal Year Z02-6 Budget by Vapartmea t
Full Time
Department Bu+ a Errylayees FM
412 Capb 11mr-avernent $ 1322518o 0.00 0.00
192 Fire $ 6,1 FZ77 2$.00 284
175 lolic'e $ 5.324, 22-00 22.
210 Putlir, ork:5 $ 4,{ ,336 6.20 4.20
411 Ramm I& Replacerrrenr $ 3.559,500 0100 0.00
242 Water FrQdwcjiiQn $ 2,847F 13,$r 61:50
241 Water rrlinizlraOQn $ 21279.273 3.75 4.45
231 Leisure Senficea $ 1,743,743 4,80 6.49
K* Interfund Tramfers $ 1.412,500 Q.00 0100
180 &ilklin 1_404,9D6 6.00 6.69
243 tarter CkEt<ibuftn $ 1.087.512 6.3a 6.30
71313 Debt Service $ 997.241 0.00 0.01)
130 F narem $ W%w 5.00 15.00
24-5 Refv%e & Re inn $ 776.E 0.00 0.00
161 LT. 760,210 2.00 2.01)
180 Giarraral Goywi nntimrtit $ 725.SS4 0.00 0.00
111 H urmin Re%ourc*s $ 5111.449 2.00 2 0
1 ZO Vilage Clerk $ 491.491 2.00 2.70
150 OonvnuriP y Dovtlopwmwit $ 411.738 2. 2_00
110 Viltarge Manager $ 4D1_ 1.75 175
250 Sturm Water $ 363j53 1.7D 1_70
244 Water CUstOFftr SONkA $ z1259 2.50 2-50
140 Legal $ 246-000 0.00 000
950 Qth8F Financing 94.3vrces & Users $ 1 WJ75 0.00 0.00
181 Codia Compliance 158.481 1.00 1.70
1 DD Vilhge couneii! $ 72-156 0.00 0.00
$ 53."!5,147 107.00 11cp.$7
Fiscal Year 2026 Budget Book I Tequesta Pagii�AQ�gf 334
Executive Overview
Agenda Item #1.
Expenditure Appropriations by Dept.-All Funds
Dept.412 Water Capital... $6,182,277 $13,22�?o0U7
De pt.175 Police
$4,043,336
Dept.411 Renewal & Replacement r
$2,887,096
Dept.241 Water Administration
Dept.900 Interfund Transfers
� $1,404404,906
Dept.243 Water Distribution �
Dept.130 Finance $967,241
_
9
85,$776�
Dept.161 Information Technology = $7265
Dept.]]] Human Resources
5,894
Dept.150 Community... W
$491,461
M $401,858
Dept.250 Storm Water Utilities w
Aggregate of Dept's with Budgets... $655,812
FTE's by Department - All Funds
Dept.192 Fire 28.85
Dept.175 Police 22.85
Dept.242 Water Production 8.80
Dept.231 Leisure Services 8.49
Dept.210 Public Works IL 8.20
Dept.243 Water Distribution - 6.30
Dept.180 Building 6.69
Dept.130 Finance 5.00
Dept.241 Water Administration 4.45
Dept.III Human Resources W_ 2.69
Dept.120 Village Clerk IL 2.70
Dept.244 Water Cusotmer Service � 2.50
Dept.150 Community... f 2.00
Dept.1611.T. IIIIIIIIIN 2.00
Dept.110 Village Manager 1.75
Dept.181 Code Compliance M 1.70
Dept.250 Storm Water IL 1.70
Fiscal Year 2026 Budget Book I Tequesta PagAA14pf 334
Strat
Agenda
da Item
#1.
Village of Tecq u esta 2S-26 Strategic Plan
https://www.tequesta.org/Docu mentCenter/View/13329/Strategic-Plan-3-26-25
Fiscal Year 2026 Budget Book I Tequesta Pag$P1,241Df 334
Property Values and Ad Valorem Taxes History
Agenda Item #1.
2025 Property Value Highlights
• The gross taxable value of property for operating purposes rose by$172,445,062 or 8.42%since the previous year.
0
■ New construction totaled $29,211,783
o ■ Existing property values increased by$143,233,279 or 6.99%
• This resulted in total property values (for operating purposes)of$2,220,506,841 in 2025.
• This is the fourteenth consecutive year that values have increased.
Property Values - Last 5 Years
3,000,000,000
$2,220,506,841
$2,048,061,779
2,000,000,000 $1,874,378,894
$1,489,569,323
$1,292,533,015
1,000,000,000
0
2021 2022 2023 2024 2025
F i s r-al Year ZD26 Ad V alore m Ta x. Reve u a Cal-c u I a I i a n
2,220,506..841 2024 Gros5 Ta va b le Va Ive for Operall«g Pu rrl ::.a,,a
M 6AS95000 Fiscal Yea F 202 5 V 111 age R a k e
la.452 6r 1-96 Fiscal Year 2025 Budgeted ICI Valor€ 'Taxes
1a,62 8r216 Tota I P i�c a I Yea r 2025 Budgeted Ad Valorem Taxes
Fiscal Year 2026 Budget Book I Tequesta Pag$ g1f 334
Property Values and Ad Valorem Taxes History
Agenda Item #1.
14r� r, t s AH V Inr rn T®
15,000,000
$13,628,196
$12,603,668
$11,524,090
10,000,000 $9,401,670
$8,158,070
5,000,000
0
Fiscal Year 2022 Fiscal Year 2023 Fiscal Year 2024 Fiscal Year 2025 Fiscal Year 2026
Components of Your Tax Bill
Fist al Wc,,sr T. 7 ifFf15
T.iec Bill it Tax Bill et
F kw 5551),WD Rrnpowd $554' 46
lzaar25 TaxaLse Fy25P5 Taxable
nib YaIW® Mitt al+.lm lPcrimP!
Ad Worm Tames
The'VillaoebF Ivgj vss.r 6.4595 $3,230 L4595 S3,230 D.K%
Palm beach Cou My Operali ig 4.5 $7,251) 4_5 $2.250 D.O96
Palm Beach Covay Debt 0.0396 $2D 0.039 $17 46.67%
Bala+Beach Coin L14r4ary 0per 0.5191 $275 0.5491 S2,f5 OM%
F..6Im kAh Couray Ilibrary Drb1 0.1NA2 $A 0 SO •1DOA1%
5tKwl&mrid=Iota 3.24S $IJ05 3.249 $1,FD5 09M
khWI re.LtAet- IJMG 3.073 $1.03 0.23%
S.P.W.M.D.{7peral;1a 9.043 t4? OX9% 4! 4AQ96
55.W_M.D_OkeaEnObee 6W A 0.1025 $51 0.1026 $51 OM4
fwersladrs carmructi4R U.Wz r -�16 U,0E121 $16 OAM
Child vn'iSeYtii[t3Caur't 0.4908 $745 0.49U $245 OA696
FlprKJa In'rt NwAgManal 01 010288 �14 D• $14 04
Ill Care Ill PJ.6561 $328 D.6551 $328 09K&
EON-Innt IseW"d 0.0722 $3f, D.D9 $as 24.65%
Total Ad Vala em Terre 19,3500 S 9,,833 9 917 0.W%
Nan-Ad Vak"mAsf.4ssmo-mk6
W d W tc Aul rior ty S 194 S zw &Y"
TegL.q!s-7i F1k1.f isa&RLicyc l& 23A 2713 F'.aM
Teques13 Storrftwa , I3r $ 136 5.00%
Taia1 Man-4d'dsloremi k3iftkh"ti3_ 566 $ 6136 6.91M
Fiscal Year 2026 Budget Book I Tequesta Pag$ gf 334
Property Values and Ad Valorem Taxes History
Agenda Item #1.
Other Taxing Authorities 1.4958(7.73%)
Village of Tequesta 6.4595(33.37%)
Palm Beach County 5.0821(26.25%)
School Boards 6.3210(32.65%)
Millage Rate Historyr
Last Ten Fiscal 'Years
Fiscal Year End I ng Village of Te quest a TOt;ll of Ot her Taxkg TOt;I I
*September 30. M i I laite Rate ALA f 0rltieS Millage Rates Millage Rates
2016 6.2920 15.0986 2139015
2017 6.2 920 14.4896 2 0.7 815
2018 6-2920 14.1511 20.4431
2019 6.2920 13.8563 20.1483
2020 6_6290 14.3961 21.0251
2021 6,6290 24.1774 20,3064
2022 6-62-90 14.0030 20.6320
2023 6.6290 aa61S 20.0908
2024 6.4595 13.034-4 19.4939
2026 6.4595 12.8989 19.3584
Fiscal Year 2026 Budget Book I Tequesta Pagii�A,%6)f 334
Property Values and Ad Valorem Taxes History
Agenda Item #1.
Millage Rate History - Last Ten Fiscal Years
20
15
10
5
0
Jaa��o1� o�� ea��o�ti eo OT 1 eao�l� ao�� aa��
a�
Ga\ Ga\ Ga\ � a\ a�1 , a�� , a�1
a
V-Ilage of Teq uesu Mi Ilage Rate N° w'4
Fival Years 2007-2026
C.
C.2r
6.02M
S.&Iw
5.670
5.� F
2GaT 20,29 2M 2010 Nil IM 2M MA 2KS 2016 20117 2012 2M 2020 202t 2022 2023 2024 2025 202E
Fiscal Year 2026 Budget Book I Tequesta Pagpa§rp.*f 334
Property Values and Ad Valorem Taxes History
Agenda Item #1.
Gross Taxable Value-Last 10 Years
2,500,000,000
2,000,000,000
1,500,000,000
1,000,000,000
500,000,000
2016 2017 2018 2019 2020 2021 2022 2023 2024 2025
Ad Valorem Taxes Levied-Last 10 Years
15,000,000
12,500,000
10,000,000
7,500,000
5,000,000
2016 2017 2018 2019 2020 2021 2022 2023 2024 2025
Fiscal Year 2026 Budget Book I Tequesta Paga,,,�,spf 334
Long-Range Operating Plan
Agenda Item #1.
Long - Range Operating Plan
General Fund
Village of Tequesta
General Fund Five-Year Financial Forecast
For the Fiscal Year Ended September�0,
Mamta Adajled
FLsral Year Arrual audgei Bdvt Pealtited Ft ure Re ks
Mr F thM 2020 102 L 21132 2D13 2D24 2D25 1026 2027 loll 2M9 20'.4 2031
Properly IN[ S %41",091 S 7,Sn9N* s 9,94M7 s A M,215 S 11.70 M5 s 12/E�S,669 9 13,M196 S 14,173M24 s 14,i99,524 1S.036An S 15.441.574 S 13_52.2M
DIharTmm 4711,nG 1,966xM U7096 2,365,*M 1,531,174 1,49$393 1,5M,M 1,SFr7,A41 11573,W 1,E2:5,05L 7,433,149 1,5fy'1„7Sa
CFukrEEshsY14'•rr.sat L3i7,166 2,011,951 1A4k331 IUMM 1,669AF3 1,730.11J 1.800,230 1,'9E1A03 7A62.110 2,01r1.2`44 2.,119.171 331E+16f
Intarp%*mr-wM.al fM90 904A4 1^S„07a t11D,W1 1. 260 1,10%209 1,12,01 1,141371 1,.162,492 1,151,M 1.172,349 1jmw
IndIFut Caws. 7Z3,42* 1,061,;97 a9F'w W.W4 90t,991 91Q4M 1,068.ZO7 940J10r1 9MOM 1.,4)ODAOD TAMDDD IJADA 3
Fr.nNR.FW 447,692 509m 51Ai65 607,165 592A1f 6141M 6Q@.M4 67.4A63 626,25E 6%.114 723.2m 7251M
P9ntsd,AayaRks 219,981 227Ab6 nL44a 221),410 213,153 14.t192 124,406. 1S0,707 1AIN 1%.5% 1954542 i67:26�
Graani SFM 11,7;¢= 1,SSn1.M 3M.w 2M736 74aM 17APO WF6714 110,1e2: 6C,375 21,.341 RIAW
1nCres111,0n F A065 7.551 Wo 494.925 6E9m 2n5w 2UM7 M24S 309M 315A53 320.641 537.973
Uther FMraaclnl9ources 127,291 3i19w 51,40 61..w 10,0M 1" U00 1,210 11142 1,e76 1/624
Traa}tl7sln 15AUI d1,54h
F.incxllenem 17.627 78.905 S2.M4 57„0a 72A00 AM 60.614 61A00 Q3 M 6$"G 66.000 WOM
Total Rrrr+,uei; 1 141E M16a.7M 16.4 11,217,Z90 1.71I/Eo6 A.01 266 2. M.W 21 1 2 a9E 22 1921 22.731 23 5DAW
EkMrid#ur":
Viriann*ICawi 9.SS11199 0A35,742 9J07ffi,2r13 %6W.753 10,0ALC9L 11.799,313 13.ai6, L 13,95a.16d 1aA79,191 i4,979.7a3 15.ptmA 1EA "75
01mrsliny Cost L907,374 3,32"79 3A4304 A141,945 11291A70 511%499 4,309.611 5.115)lI03 MUM S.dl1 A2 5A97.l91 5.731.240
Ca Prtaltautlay 29D,722 RMX3 ZM73 1,192,721 7MA62 %26u 22,Doo 2QAOD 2D,DD0 20ADD 20AM 2D.Dlk]
6ehi 5 Nr t:
ftntV41 412,0% 430A91 71d,.M 440,719 4163S6 152,700 349.+A9 S14AW 321M0 32bA10 132,M 30MO
Interest 44,D56 sew Lra6,69D 1!0,fif2 141567 134,6M 125.M7 116,3i9 1D%EZL 1M,547 W1,752 99.3%
THalteJ19,S,'0fA. 1755M$ 66 AO 9ALi7% 1,576,951 $.790A0f # 004 11194,544 1,154.000 1/1501440 MOMA00 IA50A00 1,OwAr
Total bpendrtures 12 M 999 A.M6.$70 1aA4146 1F.Ma}1 17.9S9,2E7 3.9.M2.121 2CL517.111 I 24.47-" 21.M;922 22.164AM 2210 04 23.277.02
Net Income JL"Q S E75,142 5 2,111.911 5 1/62%6L7 S L6.,859 5 774319 S [512,1D61 $ tlll,i91) S 91262 $ 46.367 S 25" $ 26,3M 5 2.976
Fiscal Year 2026 Budget Book l Tequesta Paga,,,�Agf 334
Long-Range Operating Plan
Agenda Item #1.
Water Utility Fund
Village of Tequesta
Water Fund Five Nair Firianclal Forecast
For the Fiscal Year Ended September 30,
0-11 n.M Aff.Ah &AVri P-tt titiLcd fiP.n Nnuxi
;09 301 242r 1021 t'�e 7475 2Wfi 2P27 74Z8 2474 NIP
Mm2as:
Ct—xn dor s.—v f r.•.�r..oat 1 G,L+'.-'4S �6}N,57'] S T,47T.'�1+7 L RA'�?p;lde, � q,1�,+7a � afi4c,71.Y M 7„A7�71B f 1o;Lxa,447 914h4+1.4W S 1LA6a�p
Pr4rtL 3,M2 - - 1Aaa
-
Iyarol Rrv.x 5=s,+tra E,b77 ;5,21Y� 3Er,T§7 i76,19J 3Yqtldd 35Q6oE }25�Aa 156,TT§ t#}�{6 #Sep,L75
M+I[NLt R�Lr3�it crx.r 4MIL4 64,A74 5T,4G4 37,M1 14km 37,272 6-16M 36o53 il" M" 39,2"
Cexa•c,rrirK-N 5&_.xet - 29 M 6d0, 3 AM 21,T51 W,d(r5.M 10ALO,om 33.dm LIAW 1r�l10d IMM
CAP,14I Co'.,0nk>a Chat+ 13,991 5t13,6+5 JA464 2+H.246 IAuhl AM Pau 60-L•rXr 68,{0 60.W Mow
Np�a'ullgn viwn*+n II.Mx+tAM 2.V?M&39 3.W907
Taal Rx-n-,re+ 5..+67A3� d-7�SJx7Y G>rtd r�pa A.S+S,1fiF 9.530Vd77 27.76k.�47'7 7'3.SrJd7U 70-k5r_671 70.4?i.l+a IIA+7_#�S IL�33�73
r.yffom
P.�o-ml?.astllf 1,951AIM 1.17P, 4 1NUAW 119"A 47 1.1ri1J6+1 2,4as,x4e IRA.219 7J1MM rA;0,11% #,47b414 1,274,AL+
OYird Ir�1114r.*4 r.illm" rjYTja7 r.Fr,Fm 4AVJ m 77TTa'4a 1,67k4;96 61053.?35 7,44r314 iPlm,$09 4]2T.L21 4,154A15
E Srtt!a!W14?rriArh.ill 6"AA1• WAA0 QleI YO M6,2" hw-02P - MgM
cdp4a24ulvrpr}1ri1,1 L4,72218ad 14,312gaa 5p59,OM 4y9L4^ L,451AM ti,6r2aT2
6sbtir4roxdL
P rkK(,'a1I0.Mr&PwKl - • +21,dt'a7 417-241 6nd-oa1 T216,w 7691149 MxM
vwtnEeperdt 146dM 111�91 9L65534 107a94 41TA4 71_IQ0 53.7n J.25-GC* r06fii0 225.0M 2209M
1e1n31e?Y Ud - 21ASI - - - . - .
csr.ffRw.:irquse: 69-M 34.142 ra5aro zsu x, M-02 mea3.7 213AM
To"Irxpsmtl 5.144M shn,w 5 2 570 5 5,524A95l M57,412 9A9J,tT2 159AI,15L
x.tlr.•err..IL-1 € 5a0A5® 5 9L1,+L1 'f 1,174,454 d 2,35!6= i C339,.&Y 5 i # 22,9141 F Ir aA7?.Y LA', 215 $ t4.ZWAMJ
ki POAl t
Rtl11xi161 rc46tN Serra S 39T99T 5 376,724 S 391.622 S 376,Trd S AN" 5 &n1015 S 72:5Jfdi 5 95 oco 5 93a,3S3 S 59'MM 5 450iom
ce—ried+d Ederaertiy roeae M4 LWM9 L 99LB7 WA1S2>! 927.W 94k7d1 1.MjXt5 L.2L939L 1.M1.197 1}LIMS LAT1ut73 L.53L.905
U-,!.Klkwd 47sk*l 537T.M UM.6% 8.LU 139 32.W-322 L2.NC156 JL.3VA15 11.kek.b95 d-A M8 9A91JMA 51Qsy
T0111perd40Fkej9orr" S 4.196A35 S Fx74J5Q4 S TNA137 i 9.MJZ9 S D"A36 S L3.4r12A46 S 33AWJXO 5 17,7T9,09r S 24,"U;%) S 3LRS7.253 S 7,7"A5
Refuse & Recycling Fund
Vi1Iage of Tequem
Refuse&RecyciirLg Fund Five-Year Financial Forecast
For the Fiscal fear Ended September 313,
le,r.;Ied I „1
FHAAYear Atlua% BLKNq Nu. PIPJeIItd Fu%4 PduHs
MAC 2,021 2412 2023 r024 MS. JD26 2022 2o28 2019 2030 2091
J
Chalje I"itrrloes 5 4Er2$74 5 49SA35 5 50i,d3r 5 i7t.l73 So3,79r $ 71SM! 702,i1B S 025.644 $ EE7,726 5 905,M $ 95L,1i5 5 9X713
kreW6"r FUr dit r -twm a 1,?W 4,rFL a Lnt ..
Ir4erell nrrenu+` 6" 545 140 3,?A 12.740 7.fori 7_iIw k,Mo 1JlLo0 3.090 LCM 1.%Q
r41Y.ILrruus Xrxnrr
npprOpr W�.lrtlerrea IG+YriraYr:N 14�t r�
fatal FlF,rt1.1lL 4EI3.558 +I87Ar4. 507A6fi iT5.504 7.r.�
741.9?! id i26,644 E4ii:226 9LdRf4>J' 951.9i5 Y�i.1p193
4w.5w 40 TJJ04 A7.w 525.194
E1latard3:
ti dw—r. r4P,1 vw ?41MA rtt,wm AAAtt r.xfw, LAC"r 4ictWa iUfl'A 44?.". [4,Ci 4r�.rt1
P•erYt" L10#2J tL4,r25 11$lst t34.174 1dx?.2i1 ISRA52 L69,i15 19i,090 21rt,.94i MM87 2WIS-6
Turdwr tLh,9S9 141,LAD M*,167 14,116 1CIA%! M.rrl r?l,gll IVA0 A4tMo r5�7 mTJlherMeeelWa,Ch4�pts Igloo WIM lei)w 19700 s.W. 4.Llo 4.ir3 4-530 4A40 4b15 4,753
Ind—I C.al x44x sw 3[J ti.-71 7,4? M; roue
IMdl E7perltes 49415L9 50.399 129.]07 i44b45 . .0"
x•el 1—JL-. S 'xoaJ $ as $ [Y3,-Ij CAAN4 S -lq.4r4 5 II.1`1I 1 S I.P74 5 ljL 5 ?.Yla -At 1w
Het PoWWn;
w 11r:LN rw oeu
Iio-aMle4 For E+rtlaemyfxs
Lwxrrtekard L1i,527 )4Ji1 72,6e3 47.W3. ST,rr7i 20.17a 53 M KIM 37,i11 Mi" K.365 K%,
IMA W.rtl WNO F,*t n 5 L!"Alr 5 9VW 5 77,1AF S 4r.;4rL S lr,4g1 ?g,leA S SL.FL? S L"L l 31.5 47
L3,4Yq 13 V,A %4P,
Fiscal Year 2026 Budget Book I Tequesta Pagii�AW 334
Long-Range Operating Plan
Agenda Item #1.
Storm Water Utility Fund
Village of Tequesta
Stormwater Fufld Five-Year Financial Forecast
For the Fiscal Year Ended S eptomber 30,
F r.Y::Y^.YY d.:I+Yall RY ! 91tl I P1PN1S41Y{14aS delft
lull! M)3 1wh AD% J036 MS9
OZOEL
ckwv. lul se.%3 $ aL7.L55 Awn p 4w-n7 1 W2-391 S tia.lw .i 5M-6w $ 5M"}.'If, i GIRr.dd { WgLyw 4R om # 71i,.138 {p 751,%5
GwC L,�U5 L4395 257-f00
'rd'.tltsl l►!5l1111! t.1130 Bt3 [a. 456 12.9711 IWO I{lYM 6,044 wl "a 6,2" 42ES
Id rtHarre[e,rc levr+i+x +.M 0 9,799 - -
044kirM3r{Ifi/.1C ict, 7,325 - - -
1-1vY,.1Y, 1"N.4 i9dr,igl ls•:,arrl ls°401® 1.4�,48m 7tSdGOa 1FIrOd4 1li:tFG6
IW�I ltrvraors AA0515 116rrd r .Dw ]" 913a, KM1L,Y dH,l+.+� 154Rrk -d14 MIN l5710 3h k 21
hl+u�iAMcA.s L7M? [*,I'1 12721t9 119534 1ISJ 3 41,537 192.193 1lP..909 M,-Ml 1$3030 fODM 16R715
O4vAd3+lifr,lxwert I1A.OLb 241.647 • AM n 7 297,SSt W904 230,950 H6,13S 376L603 A"], 406,736 423,2*1
iPt�i'di iilk.M1LC'h'M-a.Mil LdCLM 13]}73 143A66 1s"66 wjm - - -
CSGls1{%d1h'7kh Ilk" 2i6M 20DAM MGM@ 210MO MOM mom
r r�mrvYatnrl -
tna,•Y111 UIP
IW�IIFprurrt A51 Y71 '.19 i11 115m7 49d.Lld 6114SQ1 rIL 1 741,16.1 1Ak5r9 M1r,Ltl, mat,.1 A.r41r Hi17d6
N.1 l:„rrr.(I.slro� 1l.�all ; 5r.'.r,ll f rlrw 5 %».M% qr,Al 123.1" 3 $ Pat S'W S dtirn 5 ls,a lr g lO.l%h $ l,rl.a
wl f+�iion:
fi7t51Y�d+i lw Lkii S*mfo-
ImYvuY.itd 'rno.�tl+ {S�l£191 +1.g9� �lp51 53,Rr! ]rrlal Ir'F,141 lAAdll da lip7.r 3F1,13+ 7t1,14N 777,AN
lwal NI-I At4t NFL Pr3Yiko i 510ryM $ I1i,M 3 74.NS $ dSWA S i1.932 $ 377,141 S 177.141 5 .'A}.;& $ ZIM7 S 11UM $ 2M.tfia 5 MAW
Fiscal Year 2026 Budget Book I Tequesta PagiihgDsgf 334
Agenund da Item#�Overview
Funds Summary Overview
The basic building block of governmental finance is the "fund". Generally accepted accounting principles (GAAP) provide
the following definition of a fund:
A fund is defined as a 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,which are segregated
for the purpose of carrying on specific activities or attaining certain objectives in accordance with special regulations,
restrictions,or limitations.
The Village, like other state and local governments, uses fund accounting to ensure and demonstrate compliance with
finance-related legal requirements. All of the funds of The Village can be divided into three categories: governmental
funds, proprietary funds and fiduciary funds. Operations of each fund are accounted for with a separate set of self-
balancing accounts that comprise its assets, liabilities,fund equity, revenues and expenditures or expenses as appropriate.
Village resources are allocated to and accounted for in individual funds based upon the purposes for which they are to be
spent and the means by which spending activities are controlled.Governmental Accounting Standards state that an entity
should establish only the minimum number of funds consistent with legal and operating requirements. This is because
the use of unnecessary funds for financial reporting purposes can result in inflexibility, undue complexity and inefficient
financial administration. Any budgeted fund that represents more than 10% of the total appropriated revenues or
expenditures for all governmental or enterprise funds and at least 5%of the aggregate amount for all governmental and
enterprise funds is considered a major fund.The Village's fund structure for budgetary purposes is the same as the fund
structure for its Audited Financial Statements. All of the Village's governmental and proprietary funds' budgets are
appropriated and legally adopted by Resolution of the Village Council.The fiduciary funds are excluded as The Village does
not control the resources that are managed in a trustee or fiduciary capacity. The breakdown of the Village's fund
structure is as follows:
Governmental Fund Types
The Village reports the following major governmental fund.-
General Fund - This is the Village's primary operating fund. It accounts for all financial resources of the general
government,except those required to be accounted for in another fund.
The Village also reports the following non-major governmental funds.-
Building Fund - This fund is used to account for the fees charged for enforcing the Florida Building Code per section
SS3.80, Florida Statutes.
Capital Improvement Fund - This fund is used to account for the maintenance and upkeep of the Village's general
infrastructure(such as roads,bridges and sidewalks) and street-scape beautification projects.
Capital Projects Fund-This fund accounts for the acquisition or construction of major capital projects.
Special Law Enforcement Fund - This fund accounts for forfeitures received by the Police Department. The forfeitures
must be expended for certain law enforcement purposes as prescribed by Florida State Statue Chapter 932.704.
Proprietary Fund Types
The Village reports the following major proprietary fund.-
Water Utility Fund-This fund is used to account for the activities of the water operations.
Wr
Fiscal Year 2026 Budget Book I Tequesta PagQ%15®f 334
Agenund da Item#�Overview
The Village also reports the following non-major proprietary funds:
Refuse and Recycling Fund-This fund is used to account for the fees charged for solid waste and recyclable material
collection.
Storm Water Utility Fund-This fund accounts for the construction and maintenance of the Village's storm water system.
Vehicle Replacement Fund -This fund ensures that adequate funding is set aside annually and made available to
purchase or replace vehicles as needed.
Fiduciary Fund Types
The Village reports the following fiduciary funds:
Firefighters' Pension Trust Fund-This fund accounts for the accumulation of resources and for contributions and benefits
of the firefighter employees of the Village.
General Employees' Pension Trust Fund-This fund accounts for the accumulation of resources and for contributions and
benefits of the general employees of the Village.
Police Officers' Pension Trust Fund-This fund accounts for the accumulation of resources and for contributions and
benefits of the police employees of the Village.
Fiscal Year 2026 Budget Book I Tequesta PagiwWwpf 334
All Funds Summary
Agenda Item #1.
Summary
Revenues vs Expenditures Summary
$60M
$50 M
$40M
$30 M
$20 M
$10 M
0
2023 2024 2025 2026
Revenue Actual Revenue Budgeted Expenses Actual
Expenses Budgeted
In the 2026 budget, both expenses and revenues are budgeted at$50.4 million,reflecting a 3.58%increase from the
previous year's budgeted amounts of$48.7 million.This continues the trend of balanced budgeting seen in the prior year,
where expenses and revenues were also equal at$48.7 million, marking a 14.38%increase from the year before that.
Compared to the previous year's actual figures,the 2025 actual revenues were$35.9 million,which was 73.75%of the
budgeted revenue and represented an 6.24%increase from the prior period.Actual expenses in 2025 were$27.7 million,
56.92%of the budgeted expenses,and showed a slight decrease of 1.46%from the prior period.The 2026 budgeted
amounts indicate a planned increase in both revenues and expenses relative to the previous year's actuals,aligning more
closely with the budgeted targets rather than the lower actual expenditures and revenues recorded in 2025.
Comprehensive Fund Summary
Comprehensive Fund Summary
FY 2025
FY 2025 Adopted
FY 2024 FY 2025 FY 2026 Adopted vs.FY
Category Actual Adopted Budgeted vs.FY 2026 2026
Proposed Proposed
($Change) (%
Change)
Revenues
Taxes $14,617,457 $15,471,973 $16,155,466 $683,493 4.42%
Licenses and Permits $787,465 $712,983 $604,430 $91,447 12.83%
Intergovernmental $1,268,102 $1,940,317 $1,112,651 -$827,666 -42.66%
Fees and Charges $12,340,564 $13,809,000 $14,545,928 $736,928 5.34%
Fiscal Year 2026 Budget Book I Tequesta Pagii�23;6)f 334
All Funds Summary
Agenda Item #1.
FY 2025
FY 2025 Adopted
FY 2024 FY 2025 FY 2026 Adopted vs.FY
Category Actual Adopted Budgeted vs.FY 2026 2026
Proposed Proposed
($Change) (%
Change)
Fines and Forfeitures $76,325 $139,594 $137,984 -$1,610 -1.15%
Miscellaneous Revenue $2,111,918 $837,757 $843,581 $5,824 0.70%
Other Financing $1,980,391 $15,790,753 $16,845,147 $1,054,394 6.68%
Total Revenues $33,182,222 $48,702,377 $50,445,187 $1,742,810 3.58%
Expenditures
Salaries and Wages $9,462,603 $10,433,512 $11,615,953 $1,182,441 11.33%
Benefits and Withholding $3,819,974 $4,753,540 $5,462,414 $708,874 14.91%
Operating Expenses $9,430,086 $11,292,111 $14,697,793 $3,405,682 30.16%
Debt Service $645,767 $980,200 $967,241 -$12,959 -1.32%
Other Financing $1,902,261 $4,149,546 $1,626,675 -$2,522,871 -60.80%
Capital Improvements $2,873,622 $17,093,468 $16,075,111 -$1,018,357 -5.96%
Total Expenditures $28,134,313 $48,702,377 $50,445,187 $1,742,810 3.58%
Total Revenues Less Expenditures $5,047,909 $0 $0 $0
Revenues by Fund
Revenues by Fund
$60M
$50 M
$40M $33M $36M
$29 M
$20M
0
FY2023 FY2024 FY2025 FY2026
Building Fund 0 Capital Improvement Fund 0 Capital Projects Fund
General Fund 0 Refuse&Recycling 0 Special Law Enforcement
Stormwater Utility 0 Vehicle Replacement Fund 0 Water Fund
In FY2026,the total revenue across all funds increased significantly to$50.4 million, marking a 40.45%rise from the
previous year's$35.9 million.The Water Fund became the largest revenue source,contributing$23.6 million or 46.74%of
the total,which is a substantial increase of$13.1 million or 125.96%compared to the prior year.The General Fund remained
the second largest,with$20.5 million accounting for 40.67%of total revenue,up by$1.6 million or 8.25%from the previous
yea r.
The Building Fund saw a slight decrease to$1.4 million,representing 2.69%of total revenue,down by$64,189 or 4.52%.The
Capital Projects Fund increased to$1.3 million, making up 2.56%of the total and rising by$208,677 or 19.25°/0.The Vehicle
Replacement Fund experienced a notable decline to$1 million,which is 2.08%of total revenue,decreasing by$536,501 or
33.86%from the prior year.
Fiscal Year 2026 Budget Book I Tequesta PagiQlA-gf 334
All Funds Summary
Agenda Item #1.
The Capital Improvement Fund grew to$989,544,or 1.96%of total revenue,with an increase of$217,013 or 28.09%. Refuse&
Recycling revenue increased to$790,018,representing 1.57%of the total and rising by$64,674 or 8.92%.The Stormwater
Utility fund slightly decreased to$734,169,1.46%of total revenue,down by$9,790 or 1.32%. Lastly,the Special Law
Enforcement fund declined to$140,138,accounting for 0.28%of total revenue,a decrease of$S7,S06 or 29.1%from the
previous year.
FY26 Revenues by Fund
111�
50.4M
'I"11
• Building Fund $1,354,906 2.69%
• Capital Improvement Fund $989,544 1.96%
• Capital Projects Fund $1,2923500 2.56%
• General Fund $2035173331 40.67%
® Refuse& Recycling $790,018 1.57%
• Special Law Enforcement $140,138 0.28%
• Stormwater Utility $734,169 1.46%
• Vehicle Replacement Fund $130483111 2.08%
• Water Fund $233578,470 46.74%
The Fiscal Year Revenue by Fund is composed of several categories.The Water Fund contributes$23.6 million,accounting
for 46.74%of the total revenue.The General Fund follows with$20.5 million,representing 40.67%.The Building Fund
provides$1.4 million,which is 2.69%of the revenue.The Capital Projects Fund adds$1.3 million,or 2.56%.The Vehicle
Replacement Fund contributes$1 million,making up 2.08%.The Capital Improvement Fund accounts for$989,544,or
1.96%. Refuse&Recycling brings in $790,018,which is 1.S7%.The Stormwater Utility contributes$734,169,representing
1.46%. Lastly,the Special Law Enforcement fund adds$140,138,comprising 0.28%of the total revenue.
Revenues by Fund
FY 2025 FY 2025
FY 2025 FY 2026 Adopted vs. Adopted vs.FY
Category FY 2024 Actual Adopted Budgeted FY 2026 2026 Proposed
Proposed ($ (oho Change)
Change)
General Fund $18,713,608 $19,510,206 $20,517,331 $1,007,125 5.16%
Vehicle Replacement Fund $0 $1,547,836 $1,048,111 -$499,725 -32.29%
Building Fund $728,893 $1,251,805 $1,354,906 $103,101 8.24%
Capital Improvement Fund $1,037,223 $1,216,351 $989,544 -$226,807 -18.65%
Capital Projects Fund $1,896,082 $1,701,500 $1,292,500 -$409,000 -24.04%
Water Fund $9,538,669 $21,764,077 $23,578,470 $1,814,393 8.34%
Refuse&Recycling $606,853 $742,993 $790,018 $47,025 6.33%
Stormwater Utility $585,106 $836,600 $734,169 -$102,431 -12.24%
Special Law Enforcement $75,788 $131,009 $140,138 $9,129 6.97%
Fiscal Year 2026 Budget Book I Tequesta Pag$��f 334
All Funds Summary
Agenda Item #1.
FY 2025 FY 2025
FY 2025 FY 2026 Adopted vs. Adopted vs.FY
Category FY 2024 Actual Adopted Budgeted FY 2026 2026 Proposed
Proposed ($ (oho Change)
Change)
Total Revenues $33,182,222 $48,702,377 $50,445,187 $1,742,810 3.58%
Revenues by Category
Revenues by Category
$60M
$50 M
$40M $33M $36M -
$29 M
$20M
0
0
FY2023 FY2024 FY2025 FY2026
Fees and Charges 0 Fines and Forfeitures 0 Intergovernmental
Licenses and Permits 0 Miscellaneous Revenue 0 Other Financing
Taxes
The total revenue for FY2026 is$50.4 million,representing a 40.45%increase from the previous year's$35.9 million.The
largest revenue category in FY2026 is Other Financing,which accounts for 33.39%of the total at$16.8 million.This category
saw a significant increase of$12.9 million,or 328.75%,compared to the prior year.
Taxes remain a major revenue source,contributing$16.2 million or 32.03°/6 of the total,with an increase of$1.3 million,or
8.88%. Fees and Charges also grew to$14.5 million,making up 28.84%of total revenue,and increased by$1.6 million,or
12.07%.
Intergovernmental revenue experienced a modest rise of$15,996,or 1.46%, reaching$1.1 million and representing 2.21%of
the total. In contrast, Licenses and Permits decreased by$702,483,or 46.62%,to$804,430, now 1.59%of total revenue.
Miscellaneous Revenue declined by$499,670,or 37.2%,to$843,581,accounting for 1.67%of the total. Fines and Forfeitures
also fell by$84,440,or 37.96%,to$137,984, representing 0.27%of the total revenue.
Fiscal Year 2026 Budget Book I Tequesta PagPagel 334
All Funds Summary
Agenda Item #1.
FY26 Revenues by Category
50.4M
• Fees and Charges $14,545,928 28.84%
® Fines and Forfeitures $137,984 0.27%
Intergovernmental $1,112,651 2.21%
• Licenses and Permits $804,430 1.59%
• Miscellaneous Revenue $843,581 1.67%
• Other Financing $16,845,147 33.39%
Taxes $16,155,466 32.03%
The Fiscal Year Revenue by categoryfor the All Funds Summary includes Other Financing at$16.8 million,representing
33.39%of the total revenue.Taxes contribute$16.2 million,which is 32.03%. Fees and Charges account for$14.5 million,or
28.84%. Intergovernmental revenue is$1.1 million, making up 2.21%. Miscellaneous Revenue totals$843,581,equivalent to
1.67%. Licenses and Permits bring in $804,430,or 1.59%. Lastly, Fines and Forfeitures amount to$137,984,representing
0.27%of the revenue.
Revenues by Category
FY 2025 FY 2025
FY 2025 FY 2026 Adopted vs. Adopted vs.FY
Category FY 2024 Actual Adopted Budgeted FY 2026 2026 Proposed
Proposed ($ (ova Change)
Change)
Taxes $14,617,457 $15,471,973 $16,155,466 $683,493 4.42%
Licenses and Permits $787,465 $712,983 $804,430 $91,447 12.83%
Intergovernmental $1,268,102 $1,940,317 $1,112,651 -$827,666 -42.66%
Fees and Charges $12,340,564 $13,809,000 $14,545,928 $736,928 5.34%
Fines and Forfeitures $76,325 $139,594 $137,984 -$1,610 -1.15%
Miscellaneous Revenue $2,111,918 $837,757 $8437581 $5,824 0.70%
Other Financing $1,980,391 $15,790,753 $16,845,147 $1,054,394 6.68%
Total Revenues $33,182,222 $48,702,377 $50,445,187 $1,742,810 3.58%
Fiscal Year 2026 Budget Book I Tequesta Pags,,.76pf 334
All Funds Summary
Agenda Item #1.
Expenditures by Fund
Expenditures by Fund
$60M
$50 M
$40M
$25 M $28 M $28 M
$20M
0 -
FY2023 FY2024 FY2025 FY2026
• Building Fund • Capital Improvement Fund • Capital Projects Fund
40 General Fund ® Refuse&Recycling 0 Special Law Enforcement
Stormwater Utility 0 Vehicle Replacement Fund 40 Water Fund
The total expenditures for FY2026 increased significantlyto$50.4 million, marking an 81.97%rise from the previous year's
$27.7 million.The Water Fund became the largest expenditure category, rising to$23.6 million and representing 46.74%of
the total budget.This is a substantial increase of$16.8 million or 245.97%compared to the prior year.The General Fund
followed as the second largest category at$20.5 million,accounting for 40.67%of total expenditures,and increased by$3.6
million or21.63%from the previous year.
The Building Fund grew to$1.4 million, making up 2.69%of the total and increasing by$343,855 or 34.01%.The Capital
Projects Fund decreased by$371,355 or 22.329/oto$1.3 million, now representing 2.56%of the total budget.The Vehicle
Replacement Fund saw a notable increase to$1 million,which is 2.08%of the total and up by$737,679 or 237.63°/o from the
prior year.
The Capital Improvement Fund experienced a dramatic rise to$989,544,accounting for 1.96%of total expenditures,with
an increase of$956,962 or 2,937.091/16. Refuse&Recycling expenditures increased to$790,018(1.57%of total), up by$175,997
or 28.66%.The Stormwater Utility also grew significantly to$734,169,representing 1.46%of the total and increasing by
$448,835 or 157.3%.Special Law Enforcement expenditures rose to$140,138,0.28%of the total,with an increase of$19,383
or 16.05%.
Overall,the budget shows substantial growth in the Water Fund and General Fund,with notable increases in the Capital
Improvement Fund and Vehicle Replacement Fund.The only major decrease was in the Capital Projects Fund,which
declined by 22.32%to$1.3 million.
Fiscal Year 2026 Budget Book I Tequesta Pagi?,,k&gf 334
All Funds Summary
Agenda Item #1.
FY26 Expenditures by Fund
4"
50.4M
• Building Fund $1,354,906 2.69%
• Capital Improvement Fund $989,544 1.96%
• Capital Projects Fund $1,292,500 2.56%
• General Fund $20,517,331 40.67%
• Refuse&Recycling $790,018 1.57%
• Special Law Enforcement $140,138 0.28%
• Stormwater Utility $734,169 1.46%
• Vehicle Replacement Fund $1,048,111 2.08%
• Water Fund $23,578,470 46.74%
The fiscal year expenditures by fund are led by the Water Fund at$23.6 million,representing 46.74%of the total. Following
this,the General Fund accounts for$20.5 million or 40.67%.The Building Fund contributes$1.4 million,which is 2.69%,and
the Capital Projects Fund is close behind at$1.3 million, making up 2.56%of expenditures.
Additional funds include the Vehicle Replacement Fund at$1 million (2.08%),the Capital Improvement Fund at$989,544
(1.96%),and Refuse&Recycling at$790,018(1.5796).The Stormwater Utility accounts for$734,169 or 1.46%,while the Special
Law Enforcement fund represents$140,138,comprising 0.28%of the total fiscal year expenditures.
Expenditures by Fund
FY 2025 FY 2025
Adopted vs.
Category FY 2024 Actual FY 2025 FY 2026 FY 2026 Adopted vs.FY
Adopted Budgeted proposed ($ 2026 Proposed
(%Change)
Change)
General Fund $17,939,291 $19,510,206 $20,517,331 $1,007,125 5.16%
Vehicle Replacement Fund $0 $1,547,836 $1,048,111 -$499,725 -32.29%
Building Fund $1,047,015 $1,251,805 $1,354,906 $103,101 8.24%
Capital Improvement Fund $1,502,369 $1,216,351 $989,544 -$226,807 -18.65%
Capital Projects Fund $769,910 $1,701,500 $1,292,500 -$409,000 -24.04%
Water Fund $5,518,893 $21,764,077 $23,578,470 $1,814,393 8.34%
Refuse&Recycling $617,328 $742,993 $790,018 $47,025 6.33%
Stormwater Utility $605,898 $836,600 $734,169 -$102,431 -12.24%
Special Law Enforcement $133,609 $131,009 $140,138 $9,129 6.97%
Total Expenditures $28,134,313 $48,702,377 $50,445,187 $1,742,810 3.58%
Fiscal Year 2026 Budget Book I Tequesta PagQgUf 334
All Funds Summary
Agenda Item #1.
Expenditures by Category
Expenditures by Category
$60M
$50 M
$40M
$25 M $28 M $28 M
$20M
0
FY2023 FY2024 FY2025 FY2026
• Benefits and Withholding • Capital Improvements • Debt Service
• Operating Expenses • Other Financing • Salaries and Wages
The total expenditures for FY2026 increased significantly to$50.4 million, representing an 81.97% rise from the previous
year's$27.7 million.Capital Improvements became the largest expenditure category, rising sharply by$14.1 million or
733.64%to$16.1 million,now accounting for 31.87%of the total budget.Operating Expenses also saw a substantial increase
of$SA million or 58.28%, reaching $14.7 million and making up 29.14%of total expenditures.
Salaries and Wages increased by$2.1 million or 22.61%,totaling $11.6 million and representing 23.03%of the budget.
Benefits and Withholding grew by$1.5 million or 36.17%,amounting to$5.5 million and 10.83%of the total. Debt Service
experienced a modest increase of$47,224 or 5.13%, reaching $967,241 and comprising 1.92%of expenditures.
Other Financing was the only category to decrease,dropping by$476,310 or 22.65%to$1.6 million,which is 3.2211/0 of the
total budget.Overall,the budget shows a marked shift with Capital Improvements and Operating Expenses becoming the
dominant categories,while Other Financing declined in both value and proportion.
FY26 Expenditures by Category
r--
0
6 5094 M
1i; f �
• Benefits and Withholding $5,462,414 10.83%
• Capital Improvements $16,075,111 31.87%
• Debt Service $967,241 1.92%
• Operating Expenses $14,697,793 29.14%
• Other Financing $1,626,675 3.22%
• Salaries and Wages $11,615,953 23.03%
Fiscal Year 2026 Budget Book I Tequesta PagEW4"gf 334
All Funds Summary
Agenda Item #1.
For the fiscal year,the expenditures by category include Capital Improvements at$16.1 million,representing 31.87%of the
total.Operating Expenses follow with $14.7 million,accounting for 29.14%.Salaries and Wages amount to$11.6 million,
which is 23.03%of the expenditures. Benefits and Withholding are$5.5 million,making up 10.83%.Other Financing is$1.6
million,or 3.22%,and Debt Service totals$967,241,comprising 1.92%of the fiscal year expenditures.
Expenditures by Category
FY 2025 FY 2025
Category FY 2024 Actual FY 2025 FY 2026 Adopted vs.FY Adopted vs.FY
Adopted Budgeted 2026 Proposed 2026 Proposed
($Change) (%Change)
Salaries and Wages $9,462,603 $10,433,512 $11,615,953 $1,182,441 11.33%
Benefits and Withholding $3,819,974 $4,753,540 $5,462,414 $708,874 14.91%
Operating Expenses $9,430,086 $11,292,111 $14,697,793 $3,405,682 30.16%
Debt Service $645,767 $980,200 $967,241 -$12,959 -1.32%
Other Financing $1,902,261 $4,149,546 $1,626,675 -$2,522,871 -60.80%
Capital Improvements $2,873,622 $17,093,468 $16,075,111 -$1,018,357 -5.96%
Total Expenditures $28,134,313 $48,702,377 $50,445,187 $1,742,810 3.58%
Fiscal Year 2026 Budget Book I Tequesta Pag6PJ4L16pf 334
General Fund
Agenda Item #1.
General Fund
This is the Village's primary operating fund. It accounts for all financial resources of the
general government, except those required to be accounted for in another fund.
Summary
Revenues vs Expenditures Summary
$25 M
$20 M
$15 M
$10 M
$5 M
0
2023 2024 2025 2026
Revenue Actual 0 Revenue Surplus Revenue Budgeted
Expenses Actual II? Expenditures Over Budget Expenses Budgeted
In the target budget year,the General Fund's budgeted expenses increased to$20.5 million,marking a 5.16% rise from the
previous year's$19.5 million.Similarly,budgeted revenues also grew by 5.16%, reaching$20.5 million compared to$19.5
million in the prior year.This parallel increase in both revenues and expenses indicates a balanced approach to budgeting.
Comparing to the previous year,the budgeted expenses and revenues both saw a slower growth rate in the target year,
following an 11.84%increase in the prior period.The actual revenues in the previous year were$19 million,which was 97.15%
of the budgeted amount and represented a 1.29%increase from its prior period.Actual expenses were$16.9 million,86.46%
of the budgeted figure,and decreased by 5.96%from the prior period.
Overall,the target year reflects a moderate increase in both budgeted revenues and expenses,continuing the trend of
aligning revenues with expenditures while showing a more measured growth compared to the previous year's larger
increases.
Fiscal Year 2026 Budget Book I Tequesta PagEWWI f 334
General Fund
Agenda Item #1.
Comprehensive Fund Summary
Comprehensive Fund Summary
FY 2025 FY 2025
Adopted Adopted
FY 2024 FY 2025 FY 2026 vs.FY vs.FY
Category Actual Adopted Budgeted 2026 2026
Proposed Proposed
Change) Change)
Revenues
Taxes $13,729,366 $14,621,506 $15,731,466 $1,109,960 7.59%
Licenses and Permits $106,132 $104,275 $106,430 $2,155 2.07%
Intergovernmental $1,265,285 $1,179,433 $1,112,651 -$66,782 -5.66%
Fees and Charges $2,572,054 $2,640,925 $2,970,437 $329,512 12.48%
Fines and Forfeitures $14,354 $13,585 $11,975 -$1,610 -11.85%
Miscellaneous Revenue $1,026,417 $450,482 $469,581 $19,099 4.24%
Other Financing $0 $500,000 $114,791 -$385,209 -77.04%
Total Revenues $18,713,608 $19,510,206 $20,517,331 $1,007,125 5.16%
Expenditures
Salaries and Wages $7,352,128 $8,043,689 $9,026,376 $982,687 12.22%
Benefits and Withholding $3,330,339 $3,754,956 $4,392,618 $637,662 16.98%
Operating Expenses $4,226,275 $5,097,093 $5y309,611 $212,518 4.17%
Debt Service $558,323 $487,300 $474,226 -$13,074 -2.68%
Other Financing $1,702,374 $2,117,968 $1,292,500 -$825,468 -38.97%
Capital Improvements $769,852 $9,200 $22,000 $12,800 139.13%
Total Expenditures $17,939,291 $19,510,206 $20,517,331 $1,007,125 5 A6%
Total Revenues Less Expenditures $774,317 $0 $0 $0
Revenues by Category
Revenues by Category
$30M
$19M $19 M $21 M
$20M $17M
M
$10M
O
FY2023 FY2024 FY2025 FY2026
Fees and Charges 0 Fines and Forfeitures 0 Intergovernmental
Licenses and Permits 0 Miscellaneous Revenue 0 Other Financing
Taxes
Fiscal Year 2026 Budget Book I Tequesta Pag(FPJg11e'--"b-§)f 334
General Fund
Agenda Item #1.
The General Fund's total revenue for FY2026 is$20.5 million,marking an 8.25%increase from the previous year's$19
million.Taxes remain the largest revenue source,increasing by$1.6 million or 11.58%to$15.7 million, now representing
76.67%of the total revenue,up from 74.38%in FY2025.
Fees and Charges decreased slightly by$69,518 or 2.29%to$3 million, reducing their share of total revenue from 16.04%to
14.48%. Intergovernmental revenue rose by$160,996 or 16.92%to$1.1 million,increasing its portion of the total from 5.02%
to 5.42%.
Miscellaneous Revenue declined by$236,350 or 33.48%to$469,581,lowering its share from 3.72%to 2.29%. Licenses and
Permits decreased by$19,151 or 15.25%to$106,430, representing 0.52%of total revenue compared to 0.66%previously. Fines
and Forfeitures saw a significant drop of$20,403 or 63.02%to$11,975, now accounting for 0.06%of total revenue,down
from 0.17%.
Other Financing appeared as a new category in FY2026,contributing $114,791 or 0.56%of total revenue.Overall,the
revenue composition shows a notable increase in Taxes and Intergovernmental revenues,while Fees and Charges,
Miscellaneous Revenue, Licenses and Permits,and Fines and Forfeitures experienced decreases.
FY26 Revenues by Category
20.5 M -
• Fees and Charges $2,970,437 14.48%
Fines and Forfeitures $11,975 0.06%
Intergovernmental $1,112,651 5.42%
10 Licenses and Permits $106,430 0.52%
• Miscellaneous Revenue $469,581 2.29%
• Other Financing $114,791 0.56%
49 Taxes $15,731,466 76.67%
For the General Fund's Fiscal Year Revenue by category,Taxes account for$15.7 million,representing 76.67%of the total
revenue. Fees and Charges contribute$3 million,which is 14.48%. Intergovernmental revenue amounts to$1.1 million,or
5.42%. Miscellaneous Revenue is$469,581,making up 2.29%.Other Financing provides$114,791,equivalent to 0.56%.
Licenses and Permits total$106,430,or 0.52%. Lastly, Fines and Forfeitures contribute$11,975,which is 0.06%of the
revenue.
Revenues by Category
FY 2025 FY 2025
Adopted vs.
Category FY 2024 Actual FY 2025 FY 2026 FY 2026 Adopted vs.FY
Adopted Budgeted proposed ($ 2026 Proposed
(%Change)
Change)
Taxes $13,729,366 $14,621,506 $15,731,466 $1,109,960 7.59%
Licenses and Permits $106,132 $104,275 $106,430 $2,155 2.07%
Fiscal Year 2026 Budget Book I Tequesta PagapJgQA-60 334
General Fund
Agenda Item #1.
FY 2025 FY 2025
FY 2025 FY 2026 Adopted vs. Adopted vs.FY
Category FY 2024 Actual Adopted Budgeted FY 2026 2026 Proposed
Proposed ($ (oho Change)
Change)
Intergovernmental $1,265,285 $1,179,433 $1,112,651 -$66,782 -5.66%
Fees and Charges $2,572,054 $2,640,925 $2,970,437 $329,512 12.48%
Fines and Forfeitures $14,354 $13,585 $11,975 -$1,610 -11.85%
Miscellaneous Revenue $1,026,417 $450,482 $469,581 $19,099 4.24%
Other Financing $0 $500,000 $114,791 -$385,209 -77.04%
Total Revenues $18,713,608 $19,610,206 $20,517,331 $1,007,125 5.M
Expenditures by Category
Expenditures by Category
$30M
$21M
$20M $17M $18M $17M
$10M
O
FY2023 FY2024 FY2025 FY2026
• Benefits and Withholding • Capital Improvements • Debt Service
Operating Expenses • Other Financing 0 Salaries and Wages
The General Fund's total expenditures for FY2026 increased by 21.63%to$20.5 million compared to the previous year.
Salaries and Wages remained the largest expenditure category, rising by22.93%to$9 million, now representing 43.99%of
the total budget,slightly up from 43.53%.Operating Expenses also saw a significant increase of 29.43%, reaching$5.3
million and accounting for 25.88%of total expenditures, up from 24.32%.
Benefits and Withholding experienced the largest percentage increase among the major categories,growing by41.09%to
$4.4 million and making up 21.41%of the total budget,an increase from 18.461/,Capital Improvements increased by 43.86%
to$22,000,though it remains a very small portion of the budget at 0.11%.
In contrast,Other Financing decreased by 28.31%to$1.3 million,reducing its share of the budget from 10.69%to 6.3%. Debt
Service also declined by 3.73%to$474,226,representing 2.31%of total expenditures,down from 2.92%.These shifts
highlight a reallocation of resources with notable growth in personnel-related costs and operating expenses,alongside
reductions in financing and debt service expenditures.
Fiscal Year 2026 Budget Book I Tequesta Pages fl5-of 334
General Fund
Agenda Item #1.
FY26 Expenditures by Category
20.5 M
• Benefits and Withholding $4,392,618 21.41%
• Capital Improvements $22,000 0.11%
• Debt Service $474,226 2.31%
• Operating Expenses $5,309,611 25.88%
Other Financing $1,292,500 6.30%
• Salaries and Wages $9,026,376 43.99%
For the General Fund fiscal year expenditures,Salaries and Wages account for$9 million, representing 43.991/16 of the total.
Operating Expenses follow with $5.3 million,or 25.880/6. Benefits and Withholding make up$4.4 million,which is 21.41%.
Other Financing expenditures total $1.3 million,comprising 6.3%. Debt Service amounts to$474,226,or 2.31%,and Capital
Improvements are$22,000,representing 0.11%of the expenditures.
Expenditures by Category
FY 2025 FY 2025
FY 2025 FY 2026 Adopted vs. Adopted vs.FY
Category FY 2024 Actual Adopted Budgeted FY 2026 2026 Proposed
Proposed ($ (oho Change)
Change)
Salaries and Wages $7,352,128 $8,043,689 $9,026,376 $982,687 12.22%
Benefits and Withholding $3,330,339 $3,754,956 $4,392,618 $637,662 16.98%
Operating Expenses $4,226,275 $5,097,093 $5,309,611 $212,518 4.M
Debt Service $558,323 $487,300 $474,226 -$13,074 -2.68%
Other Financing $1,702,374 $2,117,968 $1,292,500 -$825,468 -38.97%
Capital Improvements $769,852 $9,200 $22,000 $12,800 139.13%
Total Expenditures $17,939,291 $19,510,206 $20,517,331 $1,007,125 5.16%
Fiscal Year 2026 Budget Book I Tequesta PagepjQrp7Qf 334
Building Fund
Agenda Item #1.
Building Fund
This fund is used to account for the fees charged for enforcing the Florida Building Code
per section 553.80, Florida Statutes.
Summary
Revenues vs Expenditures Summary
$1,500K
$1,000K
$500K
0
2023 2024 2025 2026
Revenue Actual 0 Revenue Surplus Revenue Budgeted
Expenses Actual II? Expenditures Over Budget Expenses Budgeted
In the 2026 budget for the Building Fund, both expenses and revenues are budgeted at$1.4 million, reflecting an 8.24%
increase from the previous year's budgeted amounts of$1.3 million.This continues the trend of balanced budgeting
between revenues and expenses.
Comparing to the previous year,the 2025 actual revenues were$1.4 million,which was a significant 94.69%increase from
the prior period and exceeded the budgeted revenue by 13.36%. Meanwhile,actual expenses in 2025 were$1 million,
representing a 3.43%decrease from the prior period and were 19.23%under the budgeted expenses.
The 2026 budget anticipates further growth with both revenues and expenses increasing by 8.24%over the 2025
budgeted figures, maintaining the alignment between expected income and planned expenditures.This suggests a
continuation of the upward trend in budgeted amounts following the substantial revenue gains and controlled expenses
observed in 2025.
Fiscal Year 2026 Budget Book I Tequesta PagEWA76pf 334
Building Fund
Agenda Item #1.
Comprehensive Fund Summary
Comprehensive Fund Summary
FY 2025 FY 2025
Adopted Adopted
FY 2024 FY 2025 FY 2026 Proposed vs.FY 2026
Category Actual Adopted Budgeted vs.FY Proposed
proposed
($Change) (%
Change)
Revenues
Licenses and Permits $681,333 $608,708 $698,000 $89,292 14.67%
Fees and Charges $2,216 $0 $0 $0
Miscellaneous Revenue $45,344 $25,003 $25,000 -$3 -0.01%
Other Financing $0 $618,094 $631,906 $13,812 2.23%
Total Revenues $728,893 $1,251,805 $1,354,906 $103,101 8.24%
Expenditures
Salaries and Wages $502,293 $540,189 $579,536 $39,347 7.28%
Benefits and Withholding $166,463 $217,031 $207,427 -$9,604 -4.43%
Operating Expenses $332,951 $419,585 $492,943 $73,358 17.48%
Other Financing $0 $75,000 $0 -$75,000 -100.00%
Capital Improvements $45,308 $0 $75,000 $75,000
Total Expenditures $1,047,015 $1,251,805 $1,354,906 $103,101 8.24%
Total Revenues Less Expenditures -$318,122 $0 $0 $0
Revenues by Category
Revenues by Category
$1,500K
$1 M $1 M
$1 M
$1,OOOK
$729 K
$500K
0
FY2023 FY2024 FY2025 FY2026
Fees and Charges ® Licenses and Permits 0 Miscellaneous Revenue
Other Financing
In FY2026,the Building Fund's total revenue decreased by 4.52%to$1.4 million compared to the previous year. Licenses
and Permits,which was the largest revenue source in FY2025 at$1.4 million (97.34%of total),declined significantly by
49.47%to$698,000,now representing 51.52%of the total revenue.Other Financing emerged as a major category in
FY2026,contributing$631,906 or 46.64%of total revenue,a notable increase from $0 in the prior year. Miscellaneous
Revenue decreased by 26.47%to$25,000,accounting for 1.85°/0 of the total,down from$34,000. Fees and Charges,which
had increased by 69.81%to$3,763 in FY2025,dropped completely to$0 in FY2026.Overall,the revenue composition shifted
Fiscal Year 2026 Budget Book I Tequesta PagEt,16W7j)f 334
Building Fund
Agenda Item #1.
with a substantial reduction in Licenses and Permits and the introduction of Other Financing as a significant revenue
source.
FY26 Revenues by Category
1935M
• Licenses and Permits $698,000 51.52%
• Miscellaneous Revenue $25,000 1.85%
• Other Financing $631,906 46.64%
For the Building Fund's Fiscal Year Revenue by category, Licenses and Permits account for$698,000, representing 51.52%
of the total revenue.Other Financing contributes$631,906,which is 46.64%of the revenue. Miscellaneous Revenue makes
up$25,000,or 1.85%of the total.
Revenues by Category
FY 2025 FY 2025
FY 2024 FY 2025 FY 2026 Adopted vs. Adopted vs.FY
Category Actual Adopted Budgeted FY 2026 2026 Proposed
Proposed ($ (oho Change)
Change)
Licenses and Permits $681,333 $608,708 $698,000 $89,292 14.67%
Fees and Charges $2,216 $0 $0 $0
Miscellaneous Revenue $45,344 $25,003 $25,000 -$3 -0.01%
Other Financing $0 $618,094 $631,906 $13,812 2.23%
Total Revenues $728,893 $1,251,805 $1,354,906 $103,101 8.24%
Fiscal Year 2026 Budget Book I Tequesta Pag(FPJge-V 334
Building Fund
Agenda Item #1.
Expenditures by Category
Historical Expenditures by Category
$1,500K
$1 M
$1 M $1 M
$1,OOOK $896K
L J
$500K
0
FY2023 FY2024 FY2025 FY2026
• Benefits and Withholding • Capital Improvements • Operating Expenses
• Other Financing • Salaries and Wages
In FY2026,the Building Fund's total expenditures increased by 34.01%to$1.4 million compared to the previous year.
Salaries and Wages remained the largest expenditure category, rising by34.56%to$579,536,which now represents 42.77%
of the total budget,a slight increase in proportion from 42.6%the prior year.Operating Expenses also saw a significant
increase of 44.31%, reaching$492,943 and accounting for 36.38%of total expenditures, up from 33.78%previously.
Benefits and Withholding expenditures grew by 26.64%to$207,427,though their share of the total budget decreased
slightly to 15.31%from 16.2%.Capital Improvements reappeared in the budget at$75,000,making up 5.54%of total
expenditures,after being absent the previous year.Conversely,Other Financing expenditures were eliminated entirely,
decreasing by100%from $75,000 to$0.
Overall,the budget reflects notable increases in Operating Expenses and Salaries and Wages,which together constitute
the majority of the fund's expenditures,alongside the reintroduction of Capital Improvements and the removal of Other
Financing costs.
FY26 Expenditures by Category
"W0.0
1.35 M
• Benefits and Withholding $207,427 15.31%
• Capital Improvements $75,000 5.54%
• Operating Expenses $492,943 36.38%
• Salaries and Wages $579,536 42.77%
Fiscal Year 2026 Budget Book I Tequesta Page J jApf 334
Building Fund
Agenda Item #1.
For the Building Fund's Fiscal Year Expenditures by category,Salaries and Wages account for$579,536, representing
42.77%of the total expenditures.Operating Expenses follow with $492,943,making up 36.38%. Benefits and Withholding
total$207,427,which is 15.31%of the expenditures.Capital Improvements amount to$75,000,comprising 5.540/6 of the fiscal
year expenditures.
Expenditures by Category
FY 2025 FY 2025
FY 2024 FY 2025 FY 2026 Adopted vs. Adopted vs.FY
Category Actual Adopted Budgeted FY 2026 2026 Proposed
Proposed ($ (oho Change)
Change)
Salaries and Wages $502,293 $540,189 $579,536 $39,347 7.28%
Benefits and Withholding $166,463 $217,031 $207,427 -$9,604 -4.43%
Operating Expenses $332,951 $419,585 $492,943 $73,358 17.48%
Other Financing $0 $75,000 $0 -$75,000 -100.00%
Capital Improvements $45,308 $0 $75,000 $75;000
Total Expenditures $1,047,015 $1,251,805 $1,354,906 $103,101 8.24%
Fiscal Year 2026 Budget Book I Tequesta Pag@la 617pf 334
Capital Improvement Fund
Agenda Item #1.
Capital Improvement Fund
This fund is used to account for the maintenance and upkeep of The Village's general
infrastructure (such as roads, bridges and sidewalks).
Summary
Revenues vs Expenditures Summary
$2,000K
$1,500K
$1,OOOK
$500K
0
2023 2024 2025 2026
Revenue Actual . Revenue Budgeted 0 Expenses Actual
III Expenditures Over Budget Expenses Budgeted
In the Capital Improvement Fund for 2026,both the budgeted expenses and budgeted revenues are set at$989,544,
reflecting an 18.65%decrease from the previous year's budgeted amounts of$1.2 million.This marks a continued reduction
following the 3%decrease observed from the prior period to 2025.
Comparing to 2025,the budgeted figures for 2026 show a more significant decline, indicating a tightening in both
planned expenditures and expected revenues.The previous year had budgeted $1.2 million for both expenses and
revenues,which was already 3%lower than the earlier period.
Actual figures from 2025 reveal that revenue was$772,531,which was 25.52% less than the prior period and represented
63.51%of the budgeted revenue. Expenses actuals were$32,582,a substantial 97.83%decrease from the prior period and
only 2.68%of the budgeted expenses.These actuals highlight a large gap between budgeted and realized amounts in
2025, particularly in expenses.
Overall,the 2026 budget reflects a continued downward adjustment in both revenues and expenses compared to 2025,
with both categories reduced by 18.65%.This suggests a more conservative approach in planning for the Capital
Improvement Fund in the target year.
Fiscal Year 2026 Budget Book I Tequesta PagqJ6627Qf 334
Capital Improvement Fund
Agenda Item #1.
Comprehensive Fund Summary
Comprehensive Fund Summary
FY 2025 FY 2025
Adopted vs. Adopted
Category FY 2024 FY 2025 FY 2026 FY 2026 vs.FY 2026
Actual Adopted Budgeted proposed proposed
($Change) (%
Change)
Revenues
Taxes $888,091 $850,467 $424,000 -$426,467 -50.15%
Intergovernmental $0 $340,884 $0 -$340,884 -100.00%
Miscellaneous Revenue $53,636 $25,000 $25,000 $0 0.00%
Other Financing $95,496 $0 $540,544 $540,544
Total Revenues $1,037,223 $1,216,351 $989,544 -$226,807 -18.65%
Expenditures
Operating Expenses $21,841 $100,000 $854,544 $754,544 754.54%
Other Financing $199,887 $81,583 $135,000 $53,417 65.48%
Capital Improvements $1,280,641 $1,034,768 $0 -$1,034,768 -100.00%
Total Expenditures $1,502,369 $1,216,351 $989,544 -$226,807 -18.65%
Total Revenues Less Expenditures -$465,146 $0 $0 $0
Revenues by Category
Revenues by Category
$1,500K
$1 M $990K
$1,000K $902K
$773 K
$500K
0
FY2023 FY2024 FY2025 FY2026
Miscellaneous Revenue 0 Other Financing 0 Taxes
In FY2026,the Capital Improvement Fund's total revenue increased by 28.09%to$989,544 compared to the previous year.
The largest revenue category shifted to Other Financing,which rose significantly to$540,544, representing 54.63%of the
total revenue.This category experienced the largest increase, moving from $0 in the prior year to this substantial amount.
Taxes,previously the dominant revenue source at$739,577 or 95.73%of total revenue,decreased by 42.67%to$424,000,
now accounting for 42.85%of the total. Miscellaneous Revenue also declined by 24.14%,falling to$25,000 and making up
2.53%of the total revenue.
Overall,the FY2026 budget reflects a notable reallocation in revenue sources,with Other Financing becoming the largest
contributor,while Taxes and Miscellaneous Revenue both saw significant decreases in dollar amounts and their shares of
Fiscal Year 2026 Budget Book I Tequesta Page,46 g)f 334
Capital Improvement Fund
Agenda Item #1.
total revenue.
FY26 Revenues by Category
4e
990 K
• Miscellaneous Revenue $25,000 2.53%
• Other Financing $540,544 54.63%
• Taxes $424,000 42.85%
The Capital Improvement Fund's Fiscal Year Revenue by category consists of three categories.Other Financing
contributes$540,544,which is 54.63%of the total revenue.Taxes account for$424,000,representing 42.85%.
Miscellaneous Revenue makes up$25,000,or 2.53%of the total revenue.
Revenues by Category
FY 2025 FY 2025
FY 2024 FY 2025 FY 2026 Adopted vs. Adopted vs.FY
Category Actual Adopted Budgeted FY 2026 2026 Proposed
Proposed ($ (%Change)
Change)
Taxes $888,091 $850,467 $424,000 -$426,467 -50.15%
Intergovernmental $0 $340,884 $0 -$340,884 -100.00%
Miscellaneous Revenue $53,636 $25,000 $25,000 $0 0.00%
Other Financing $95,496 $0 $540,544 $540,544
Total Revenues $1,037,223 $1,216,351 $989,544 -$226,807 -18.65%
Fiscal Year 2026 Budget Book I Tequesta Page alg1A7gf 334
Capital Improvement Fund
Agenda Item #1.
Expenditures by Category
Expenditures by Category
$2,000K
$2M
$1,5001K
$990 K
$1,OOOK
$518K
$500K
$33 K
0
FY2023 FY2024 FY2025 FY2026
• Capital Improvements 0 Operating Expenses • Other Financing
In FY2026,the Capital Improvement Fund's total expenditures by category increased significantly to$989,544,
representing a 2,937.09%rise from the previous year's total of$32,582.Operating Expenses remained the largest category,
accounting for 86.36%of the total at$854,544,which is a substantial increase of$821,962 or 2,522.75%compared to
FY2025.This marks a major growth from the prior year's$32,582,which was 100%of the total.
Other Financing expenditures appeared in FY2026 at$135,000, making up 13.64%of the total budget,whereas in FY2025
this category was$0,reflecting a new allocation in this area.Capital Improvements remained at$0 for both years,showing
a continued absence of expenditures in this category.
The most notable changes include the dramatic increase in Operating Expenses and the introduction of Other Financing
expenditures,which together account for the entire FY2026 budget.The total budget growth is driven primarily bythese
two categories,with Operating Expenses showing the largest dollar and percentage increase.
FY26 Expenditures by Category
990 K
Operating Expenses $854,544 66.36%
19 Other Financing $135,000 13.64%
For the Capital Improvement Fund's Fiscal Year Expenditures by category,Operating Expenses account for$854,544,
representing 86.36%of the total expenditures.Other Financing comprises$135,000, making up 13.64%of the expenditures.
Fiscal Year 2026 Budget Book I Tequesta Pagea'9'"of 334
Capital Improvement Fund
Agenda Item #1.
Expenditures by Category
FY 2025 FY 2025
FY 2024 FY 2025 FY 2026 Adopted vs. FY Adopted vs.FY
Category Actual Adopted Budgeted 2026 Proposed 2026 Proposed
($Change) (%Change)
Operating Expenses $21,841 $100,000 $854,544 $754,544 754.54%
Other Financing $199,887 $81,583 $135,000 $53,417 65.48%
Capital Improvements $1,280,641 $1,034,768 $0 -$1,034,768 -100.00%
Total Expenditures $1,502,369 $1,216,351 $989,544 -$226,807 -18.65%
Fiscal Year 2026 Budget Book I Tequesta PagepA jCDapf 334
Capital Projects Fund
Agenda Item #1.
Capital Projects Fund
This fund accounts for the acquisition or construction of major capital projects.
Summary
Revenues vs Expenditures Summary
$2,500K
$2,000K
$1,500K
$1,000K
$500K
0
2023 2024 2025 2026
Revenue Actual 0 Revenue Surplus ® Revenue Budgeted
Expenses Actual 0 Expenses Budgeted
In the Capital Projects Fund for 2026,the budgeted expenses are$1.3 million,reflecting a 24.04%decrease from the
previous year's budgeted expenses of$1.7 million.Similarly, budgeted revenues are also$1.3 million,showing a 24.04%
decline from the prior year's budgeted revenues of$1.7 million.
Comparing to the previous year,the budgeted amounts for both revenues and expenses have decreased further,
continuing the downward trend observed from earlier periods.The previous year saw actual revenues at$1.1 million,which
was 42.84%lower than its prior period and represented 63.7%of the budgeted revenue.Actual expenses in the previous
year were$1.7 million,which was a 116.11%increase from the prior period and accounted for 97.79%of the budgeted
expenses.
This indicates that while the budgeted figures for 2026 have been reduced by nearly a quarter compared to 2025,the
previous year experienced significant volatility with actual expenses nearly doubling and actual revenues falling well short
of budgeted amounts.
Fiscal Year 2026 Budget Book I Tequesta Pag( J,1,7sf)f 334
Capital Projects Fund
Agenda Item #1.
Comprehensive Fund Summary
Comprehensive Fund Summary
FY 2025 FY 2025
Adopted Adopted
FY 2024 FY 2025 FY 2026 Proposed vs.FY 2026
Category Actual Adopted Budgeted vs.FY Proposed
proposed
($Change) (%
Change)
Revenues
Intergovernmental $0 $162,500 $0 -$162,500 -100.00%
Miscellaneous Revenue $11,187 $9,000 $15,000 $6,000 66.67%
Other Financing $1,884,895 $1,530,000 $1,277,500 -$252,500 -16.50%
Total Revenues $1,896,082 $1,701,500 $1,292,500 -$409,000 -24.04%
Expenditures
Operating Expenses $0 $710,000 $710,000 $0 0.00%
Other Financing $0 $546,500 $15,000 -$531,500 -97.26%
Capital Improvements $769,910 $445,000 $567,500 $122,500 27.53%
Total Expenditures $769,910 $1,701,500 $1,292,500 -$409,000 -24.04%
Total Revenues Less Expenditures $1,126,172 $0 $0 $0
Revenues by Category
Revenues by Category
$2,OOOK
$2M
$1,500K $1 M
$1 M
$1,000K
$500K $296K
0
FY2023 FY2024 FY2025 FY2026
Miscellaneous Revenue 0 Other Financing
In FY2026,the Capital Projects Fund's total revenue increased by19.25%to$1.3 million compared to the previous year's$1.1
million.The largest revenue category,Other Financing, rose by 21.42%,increasing by$225,341 to$1.3 million and
representing 98.84%of the total revenue.Conversely, Miscellaneous Revenue decreased by 52.63%,dropping $16,664 to
$15,000 and accounting for 1.16%of the total.This marks a reversal from the prior year,where Miscellaneous Revenue had
seen a significant increase.Overall,the fund's revenue growth was primarily driven by the increase in Other Financing,
despite the decline in Miscellaneous Revenue.
Fiscal Year 2026 Budget Book I Tequesta Pagealg1,%gf 334
Capital Projects Fund
Agenda Item #1.
FY26 Revenues by Category
1.29 M
• Miscellaneous Revenue $15,000 1.16%
• Other Financing $1,277,500 98.84%
For the Capital Projects Fund in the fiscal year,Other Financing accounts for$1.3 million, representing 98.84%of the total
revenue. Miscellaneous Revenue contributes$15,000, making up 1.16%of the revenue.
Revenues by Category
FY 2025 FY 2025
FY 2024 FY 2025 FY 2026 Adopted vs. Adopted vs.FY
Category Actual Adopted Budgeted FY 2026 2026 Proposed
Proposed ($ (oho Change)
Change)
Intergovernmental $0 $162,500 $0 -$162,500 -100.00%
Miscellaneous Revenue $11,187 $9,000 $15,000 $6,000 66.67%
Other Financing $1,884,895 $1,530,000 $1,277,500 -$252,500 -16.50%
Total Revenues $1,896,082 $1,701,500 $1,292,500 -$409,000 -24.04%
Expenditures by Category
Expenditures by Category
$2,000K
$2M
$1,500K $1 M
$1,000K $770K
$500K
$170 K
0 -
FY2023 FY2024 FY2025 FY2026
• Capital Improvements • Operating Expenses * Other Financing
In FY2026,the Capital Projects Fund's total expenditures decreased by 22.32%to$1.3 million compared to the previous
year's$1.7 million.Operating Expenses remained the largest category,accounting for 54.93%of the total at$710,000,which
represents a significant decrease of$233,237 or 24.73%from the prior year.Capital Improvements comprised 43.91%of the
Fiscal Year 2026 Budget Book I Tequesta Page 6"6 Qf 334
Capital Projects Fund
Agenda Item #1.
total at$567,500,also declining by$153,118 or 21.25%from the previousyear.Other Financing,which was previously$0,
increased to$15,000, making up 1.16%of the total expenditures.Overall,both major categories,Operating Expenses and
Capital Improvements,experienced notable reductions,contributing to the overall decrease in total expenditures for
FY2026.
FY26 Expenditures by Category
1.29 M
• Capital Improvements $567,500 43.91%
• Operating Expenses $710,000 54.93%
• Other Financing $15,000 1.16%
For the Capital Projects Fund,the Fiscal Year Expenditures by category shows Operating Expenses at$710,000,which
accounts for 54.93%of the total expenditures.Capital Improvements follow with $567,500,representing 43.91%.Other
Financing comprises$15,000,making up 1.16%of the expenditures.
Expenditures by Category
FY 2025 FY 2025
FY 2024 FY 2025 FY 2026 Adopted vs. Adopted vs.FY
Category Actual Adopted Budgeted FY 2026 2026 Proposed
Proposed ($ (oho Change)
Change)
Operating Expenses $0 $710,000 $710,000 $0 0.00%
Other Financing $0 $546,500 $15,000 -$531,500 -97.26%
Capital Improvements $769,910 $445,000 $567,500 $122,500 27.53%
Total Expenditures $769,910 $1,7013500 $1,292,500 -$409,000 -24.04%
Fiscal Year 2026 Budget Book I Tequesta PagEoJ;Agf 334
Water Fund
Agenda Item #1.
Water Fund
This fund is used to account for the activities of the water utility.
Summary
Revenues vs Expenditures Summary
$25 M
$20 M
$15 M
$10 M
$5 M
0
2023 2024 2025 2026
Revenue Actual ® Revenue Budgeted Expenses Actual
Expenses Budgeted
In the Water Fund for 2026,both budgeted expenses and budgeted revenues are set at$23.6 million,reflecting an 8.341/o
increase from the previousyear's budgeted amounts of$21.8 million.This continues the trend of balanced budgeting
between revenues and expenses observed in the prior year.
Comparing to 2025,the rate of increase in budgeted amounts has slowed,with the 2026 budgeted expenses and revenues
rising by 8.34%,down from the 14.52%increase seen the previous year.This indicates a moderation in growth for both
revenues and expenses.
Fiscal Year 2026 Budget Book I Tequesta Pagapj, of 334
Water Fund
Agenda Item #1.
Comprehensive Fund Summary
Comprehensive Fund Summary
FY 2025 FY 2025
Adopted Adopted
Category FY 2024 FY 2025 FY 2026 vs.FY s.FY
g y Actual Adopted Budgeted 2026
26
Proposed Proposed
($Change) (%
Change)
Revenues
Intergovernmental $2,456 $0 $0 $0
Fees and Charges $8,610,164 $9,380,856 $9,675,063 $294,207 3.14%
Miscellaneous Revenue $926,049 $307,272 $271,500 -$35,772 -11.64%
Other Financing $0 $12,075,949 $13,631,907 $1,555,958 12.88%
Total Revenues $9,538,669 $21,764,077 $23,578,470 $1,814,393 8.34%
Expenditures
Salaries and Wages $1,485,858 $1,752,741 $1,881,954 $129,213 7.37%
Benefits and Withholding $277,519 $746,500 $812,285 $65,785 8.81%
Operating Expenses $3,668,072 $3,824,936 $6,053,716 $2,228,780 58.27%
Debt Service $87,444 $492,900 $493,015 $115 0.02%
Other Financing $0 $225,000 $0 -$225,000 -100.00%
Capital Improvements $0 $14,722,000 $14,337,500 -$384,500 -2.61%
Total Expenditures $5,518,893 $21,764,077 $23,578,470 $1,814,393 8.34%
Total Revenues Less Expenditures $4,019,776 $0 $0 $0
Revenues by Category
Revenues by Category
$30M
$24M
$20M
$lOM $8M $10M $10M
O
FY2023 FY2024 FY2025 FY2026
Fees and Charges 0 Fines and Forfeitures ® Intergovernmental
Miscellaneous Revenue ® Other Financing
The Water Fund's total revenue for FY2026 is$23.6 million,representing a significant increase of 125.96%compared to the
previous year's total of$10.4 million.The largest revenue category in FY2026 is Other Financing,which accounts for 57.82%
of the total at$13.6 million.This category experienced a substantial increase of$11.8 million,or 646.15%,from the prior year.
Fiscal Year 2026 Budget Book I Tequesta Pagqpj, ? jDf 334
Water Fund
Agenda Item #1.
Fees and Charges remain a major revenue source,contributing $9.7 million or 41.03%of the total in FY2026.This category
increased by$1.5 million,or 18.67%,compared to the previous year when it was$8.2 million and represented 78.13%of total
revenue. Despite the increase in dollar amount,its share of total revenue decreased due to the large growth in Other
Financing.
Miscellaneous Revenue decreased to$271,500 in FY2026,making up 1.15%of total revenue.This is a decline of$183,564,or
40.34%,from the previous year's$455,064,which was 4.36%of the total. Intergovernmental revenue remains at$0,
consistent with the prior year,and Fines and Forfeitures also remain at$0.
FY26 Revenues by Category
:2:3:9'6 M
40 Fees and Charges $9,6753063 41.03%
Miscellaneous Revenue $2713500 1.15%
40 Other Financing $1336313907 57.82%
For the Water Fund's Fiscal Year Revenue by category,Other Financing accounts for$13.6 million,representing 57.82%of
the total revenue. Fees and Charges contribute$9.7 million,which is 41.03%of the revenue. Miscellaneous Revenue makes
up$271,500,or 1.15%of the total revenue.
Revenues by Category
FY 2025 FY 2025
FY 2024 FY 2025 FY 2026 Adopted vs. Adopted vs.FY
Category Actual Adopted Budgeted FY 2026 2026 Proposed
Proposed ($ (oho Change)
Change)
Intergovernmental $2,456 $0 $0 $0
Fees and Charges $8,610,164 $9,380,856 $9,675,063 $294,207 3.14%
Miscellaneous Revenue $926,049 $307,272 $271,500 -$35,772 -11.64%
Other Financing $0 $12,075,949 $13,631,907 $1,555,958 12.88%
Total Revenues $9,538,669 $21,764,077 $23,578,470 $1,814,393 8.34%
Fiscal Year 2026 Budget Book I Tequesta Pag(Et J, f 334
Water Fund
Agenda Item #1.
Expenditures by Category
Expenditures by Category
$30M
$24M
$20M
$10M $7M
$5M $6M
O
FY2023 FY2024 FY202S FY2026
49 Benefits and Withholding 0 Capital Improvements 10 Debt Service
Operating Expenses ® Other Financing 40 Salaries and Wages
The Water Fund's total expenditures for FY2026 are$23.6 million, marking a significant increase of 245.97%from the
previous year's$6.8 million.The largest expenditure category in FY2026 is Capital Improvements,which accounts for
60.81%of the total at$14.3 million.This represents a substantial increase of$13.5 million or 1,526.07%compared to the prior
yea r.
Operating Expenses,the largest category in the previous yea r at 44.02°/6 of total expenditures, have increased to$6.1
million in FY2026, now representing 25.67%of the total.This is a rise of$3.1 million or 101.78%from the previous year's$3
million.
Salaries and Wages have grown by$299,066 or 18.89%,reaching $1.9 million and making up 7.98%of the total budget.
Benefits and Withholding increased by$114,301 or 16.38%to$812,285,which is 3.45%of the total expenditures. Debt Service
also rose by$65,590 or 15.35%,totaling $493,015 and accounting for 2.09°/6 of the budget.
Other Financing,which was$225,000 or 3.396 of the total in the previous year,has been eliminated entirely in FY2026,
showing a decrease of 100%.
Fiscal Year 2026 Budget Book I Tequesta Pag(FPJgf 334
Water Fund
Agenda Item #1.
FY26 Expenditures by Category
23.6 M
10
• Benefits and Withholding $812,285 3.45%
• Capital Improvements $14,337,500 60.81%
• Debt Service $493,015 2.09%
• Operating Expenses $6,053,716 25.67%
• Salaries and Wages $1,881,954 7.98%
For the Water Fund's Fiscal Year Expenditures by category,Capital Improvements account for$14.3 million,representing
60.81%of the total expenditures.Operating Expenses follow with$6.1 million, making up 25.67%.Salaries and Wages total
$1.9 million,which is 7.98%of the expenditures. Benefits and Withholding amount to$812,285,or 3.45%,and Debt Service
is$493,015,comprising 2.09%of the total.
Expenditures by Category
FY 2025 FY 2025
FY 2024 FY 2025 FY 2026 Adopted vs. Adopted vs.FY
Category Actual Adopted Budgeted FY 2026 2026 Proposed
Proposed ($ (oho Change)
Change)
Salaries and Wages $1,485,858 $1,752,741 $1,881,954 $129,213 7.37%
Benefits and Withholding $277,519 $746,500 $812,285 $65,785 8.81%
Operating Expenses $3,668,072 $3,824,936 $6,053,716 $2,228,780 58.27%
Debt Service $87,444 $492,900 $493,015 $115 0.02%
Other Financing $0 $225,000 $0 -$225,000 -100.00%
Capital Improvements $0 $14,722,000 $14,337,500 -$384,500 -2.61%
Total Expenditures $5,518,893 $21,764,077 $23,578,470 $1,814,393 8.34%
Fiscal Year 2026 Budget Book I Tequesta Pag(Et j, 334
Refuse& Recycling
Agenda Item #1.
Refuse & Recycling
This fund is used to account for the fees charged for solid waste,yard waste and recyclable
material collection.
Summary
Revenues vs Expenditures Summary
$1,OOOK —
$800K
$600K
$400K
$200K
0
2023 2024 2025 2026
Revenue Actual . Revenue Budgeted 0 Expenses Actual
III Expenditures Over Budget Expenses Budgeted
In the 2026 budget for Refuse&Recycling, both expenses and revenues are budgeted at$790,018, reflecting a 6.33%
increase from the previous year's budgeted amounts of$742,993.This continues the trend of equal budgeting for
revenues and expenses seen in the prior year.
Comparing to the 2025 actual figures,the 2026 budgeted expenses represent an increase from the$614,021 actual
expenses,which were 0.54%lower than the previous period and accounted for 82.64%of the 2025 budget.Similarly,the
2026 budgeted revenues exceed the 2025 actual revenues of$725,344,which were 19.53%higher than the prior period and
reached 97.62%of the 2025 budget.
The 2025 budget showed a significant 21.29%increase in both expenses and revenues from the prior period,while the
2026 budget reflects a more moderate growth of 6.33%in both categories.This indicates a continued alignment of
revenues and expenses in the Refuse& Recycling budget,with a focus on maintaining balanced financial planning.
Fiscal Year 2026 Budget Book I Tequesta PagepQ"f 334
Refuse& Recycling
Agenda Item #1.
Comprehensive Fund Summary
Comprehensive Fund Summary
FY 2025 FY 2025
Adopted Adopted
Category FY 2024 FY 2025 FY 2026 vs.FY 2026 vs.FY 2026
Actual Adopted Budgeted proposed proposed
($Change) (%
Change)
Revenues
Intergovernmental $361 $0 $0 $0
Fees and Charges $593,792 $718,573 $782,518 $63,945 8.90%
Miscellaneous Revenue $12,700 $7,500 $7,500 $0 0.00%
Other Financing $0 $16,920 $0 -$16,920 -100.00%
Total Revenues $606,853 $742,993 $790,018 $47,025 6.33%
Expenditures
Operating Expenses $617,328 $742,993 $776,859 $33,866 4.56%
Other Financing $0 $0 $13,159 $13,159
Total Expenditures $617,328 $742,993 $790,018 $47,025 6.33%
Total Revenues Less Expenditures -$10,475 $0 $0 $0
Revenues by Category
Historical Revenue by Category
$1,OOOK
$725K $790K
$750K
$576K $607K
$500K
$250K
0
FY2023 FY2024 FY2025 FY2026
Fees and Charges 0 Intergovernmental 0 Miscellaneous Revenue
In FY2026,the total revenue for Refuse&Recycling increased by 8.92%to$790,018 compared to the previousyear.The
largest revenue source remained Fees and Charges,which grew by 9.39%to$782,518, representing 99.05%of the total
revenue.This category's increase of$67,201 was the most significant positive change.
Conversely, Miscellaneous Revenue decreased by 25.2%,falling to$7,500 and accounting for 0.959/o of total revenue.This
category saw a reduction of$2,527 from the prior year. Intergovernmental revenue remained at$0,continuing its absence
from the revenue mix.
Fiscal Year 2026 Budget Book I Tequesta PagEjWgf)f 334
Refuse& Recycling
Agenda Item #1.
FY26 Revenues by Category
1:790K
Fees and Charges $782,518 99.05%
Miscellaneous Revenue $7,500 0.95%
For the fiscal year,the"Refuse&Recycling" revenue by category is primarily composed of Fees and Charges,which
account for$782,518 or 99.05%of the total revenue. Miscellaneous Revenue contributes$7,500, representing 0.95%of the
total revenue.
Revenues by Category
FY 2025 FY 2025
FY 2024 FY 2025 FY 2026 Adopted vs. Adopted vs.FY
Category Actual Adopted Budgeted FY 2026 2026 Proposed
Proposed ($ (oho Change)
Change)
Intergovernmental $361 $0 $0 $0
Fees and Charges $593,792 $718,573 $782,518 $63,945 8.90%
Miscellaneous Revenue $12,700 $7,500 $7,500 $0 0.00%
Other Financing $0 $16,920 $0 -$16,920 -100.00%
Total Revenues $606,853 $742,993 $790,018 $47,025 6.33%
Expenditures by Category
Expenditures by Category
$1,000K
$790 K
$750K
$601 K $617K $614K
$500K
$250K
0 at -
FY2023 FY2024 FY2025 FY2026
Operating Expenses 0 Other Financing
Fiscal Year 2026 Budget Book I Tequesta PagEjy,%gf 334
Refuse& Recycling
Agenda Item #1.
In FY2026,the total expenditures for Refuse&Recycling increased by28.66%to$790,018 compared to the previous year's
total of$614,021.Operating Expenses remained the largest category,accounting for 98.33%of the total at$776,859,which
represents a significant increase of$162,838 or 26.52%from the prior year.Additionally,Other Financing appeared as a new
category,comprising 1.67%of the total budget with an allocation of$13,159.This marks a notable change from the previous
year,where Other Financing was not present.Overall,the budget shows a substantial rise in Operating Expenses
alongside the introduction of Other Financing,contributing to the overall growth in total expenditures.
FY26 Expenditures by Category
�I
790 K
40 Operating Expenses $776,859 98.33%
40 Other Financing $13,159 1.67%
For the fiscal year,the Refuse&Recycling expenditures are primarily composed of Operating Expenses,which total
$776,859 and represent 98.33%of the total expenditures.Other Financing accounts for$13,159,making up 1.67%of the
expenditures.
Expenditures by Category
FY 2025 FY 2025
FY 2024 FY 2025 FY 2026 Adopted vs. Adopted vs.FY
Category Actual Adopted Budgeted FY 2026 2026 Proposed
Proposed ($ (ova Change)
Change)
Operating Expenses $617,328 $742,993 $776,859 $33,866 4.56%
Other Financing $0 $0 $13,159 $13,159
Total Expenditures $617,328 $7423 993 $790,018 $47,025 6.33%
Fiscal Year 2026 Budget Book I Tequesta Pag(Fpj,9.Uf 334
Stormwater Utility
Agenda Item #1.
Stormwater Utility
This fund accounts for the construction and maintenance of the Village's storm water system.
Summary
Revenues vs Expenditures Summary
$1,250K
$1,000K
$750 K
$500K
$250 K
0
2023 2024 2025 2026
Revenue Actual Revenue Surplus ® Revenue Budgeted
Expenses Actual Expenses Budgeted
In the 2026 budget for the Stormwater Utility,both expenses and revenues are budgeted at$734,169,reflecting a decrease
of12.24%from the previous year's budgeted amount of$836,600.This marks a notable reduction in the planned financial
activity compared to 2025.
Comparing to the 2025 actual figures,where revenues were$743,959 (27.15%higher than the prior period but only 88.93%
of the budgeted amount) and expenses were$285,334(a significant 52.911/16 decrease from the prior period and 34.111/16 of
the budgeted amount),the 2026 budgeted amounts represent a more conservative approach with lower planned
revenues and expenses.
The largest category in both years remains balanced between revenues and expenses, but the 2026 budget shows a clear
reduction in both,aligning the planned expenditures and revenues at the same level of$734,169,down from$836,600 in
2025.
Fiscal Year 2026 Budget Book I Tequesta PagEJ.'ifl3gf 334
Stormwater Utility
Agenda Item #1.
Comprehensive Fund Summary
Comprehensive Fund Summary
FY 2025 FY 2025
Adopted Adopted
Category FY 2024 FY 2025 FY 2026 vs.FY 2026 vs.FY 2026
Actual Adopted Budgeted proposed proposed
($Change) (%
Change)
Revenues
Intergovernmental $0 $257,500 $0 -$257,500 -100.00%
Fees and Charges $562,338 $570,600 $589,169 $18,569 3.25%
Miscellaneous Revenue $22,768 $8,500 $10,000 $1,500 17.65%
Other Financing $0 $0 $135,000 $135,000
Total Revenues $585,106 $836,600 $734,169 -$102,431 -12.24%
Expenditures
Salaries and Wages $101,113 $60,492 $86,182 $25,690 42.47%
Benefits and Withholding $44,030 $31,045 $46,011 $14,966 48.21%
Operating Expenses $460,755 $306,904 $430,960 $124,056 40.42%
Other Financing $0 $123,159 $171,016 $47,857 38.86%
Capital Improvements $0 $315,000 $0 -$315,000 -100.00%
Total Expenditures $605,898 $836,600 $734,169 -$102,431 -12.24%
Total Revenues Less Expenditures -$20,792 $0 $0 $0
Revenues by Category
Revenues by Category
$1,500K
$1 M
$1,OOOK
$744K $734K
mow $585 K
$500K E 64
0
FY2023 FY2024 FY2025 FY2026
Fees and Charges 0 Intergovernmental i Miscellaneous Revenue
Other Financing
In FY2026,the total revenue for the Stormwater Utility is$734,169,representing a decrease of 1.32%from the previous year's
total of$743,959.The largest revenue category remains Fees and Charges,which increased by$19,447 or 3.41%,reaching
$589,169 and accounting for 80.25%of the total revenue.
Other Financing emerged as a significant category in FY2026,contributing $135,000 or 18.39%of the total revenue,
whereas it had no revenue in the prior year.Conversely, Intergovernmental revenue dropped from$145,000 in FY2025 to
Fiscal Year 2026 Budget Book I Tequesta Pagqpj j1gpf 334
Stormwater Utility
Agenda Item #1.
zero in FY2026,a 100%decrease. Miscellaneous Revenue also declined sharply by$19,237 or 65.8%,falling to$10,000 and
representing 1.36%of the total revenue.
FY26 Revenues by Category
734K
40 Fees and Charges $589,169 80.25%
40 Miscellaneous Revenue $10,000 1.36%
40 Other Financing $135,000 18.39%
For the fiscal year,the Stormwater Utility's revenue by category is composed of Fees and Charges totaling $589,169,which
accounts for 80.25%of the revenue.Other Financing contributes$135,000, representing 18.39%. Miscellaneous Revenue
amounts to$10,000,making up 1.36%of the total revenue.
Revenues by Category
FY 2025 FY 2025
FY 2024 FY 2025 FY 2026 Adopted vs. Adopted vs.FY
Category Actual Adopted Budgeted FY 2026 2026 Proposed
Proposed ($ (oho Change)
Change)
Intergovernmental $0 $257,500 $0 -$257,500 -100.00%
Fees and Charges $562,338 $570,600 $589,169 $182569 3.25%
Miscellaneous Revenue $22,768 $8,500 $10,000 $1,500 17.65%
Other Financing $0 $0 $135,000 $135,000
Total Revenues $585,106 $836,600 $734,169 -$102,431 -12.24%
Fiscal Year 2026 Budget Book I Tequesta PagEoj�Qf 334
Stormwater Utility
Agenda Item #1.
Expenditures by Category
Expenditures by Category
$1,OOOK
$750K $734K
$606K
$498K L
$500K
$285K
$250K
0
FY2023 FY2024 FY2025 FY2026
• Benefits and Withholding • Capital Improvements • Operating Expenses
• Other Financing • Salaries and Wages
The total expenditures for the Stormwater Utility in FY2026 increased significantly to$734,169, representing a 157.3%rise
from the previous year's total of$285,334.Operating Expenses remained the largest category,accounting for 58.7%of the
total at$430,960,which is a substantial increase of$254,140 or 143.73%compared to the prior year.This marks a notable
recovery from the previous year's decrease in Operating Expenses.
Other Financing emerged as the second largest category in FY2026,comprising 23.29%of the total budget at$171,016,a
category that was not present in the previous year.Salaries and Wages increased to$86,182, making up 11.74%of the total
and rising by$10,848 or 14.4%. Benefits and Withholding also grew to$46,011,representing 6.27%of the total and
increasing by$12,881 or 38.88%from the prior year.
Capital Improvements,which had a small allocation of$50 in the previous year,was eliminated entirely in FY2026,
showing a 100%decrease.Overall,the budget reflects significant increases in most expenditure categories,with the
exception of Capital Improvements,which was removed.
FY26 Expenditures by Category
734K
%WIPPI,
• Benefits and Withholding $46,011 6.27%
• Operating Expenses $430,960 58.70%
• Other Financing $171,016 23.29%
• Salaries and Wages $86,182 11.74%
Fiscal Year 2026 Budget Book I Tequesta Pag(Rpjjjg)f 334
Stormwater Utility
Agenda Item #1.
For the fiscal year,the Stormwater Utility's expenditures by category include Operating Expenses at$430,960,which
accounts for 58.7%of the total.Other Financing expenses are$171,016,representing 23.29%.Salaries and Wages amount to
$86,182,making up 11.74%,while Benefits and Withholding total $46,011,comprising 6.27%of the expenditures.
Expenditures by Category
FY 2025 FY 2025
FY 2024 FY 2025 FY 2026 Adopted vs. Adopted vs.FY
Category Actual Adopted Budgeted FY 2026 2026 Proposed
Proposed ($ (oho Change)
Change)
Salaries and Wages $101,l13 $60,492 $86,182 $25,690 42.47%
Benefits and Withholding $44,030 $31,045 $46,011 $14,966 48.21%
Operating Expenses $460,755 $306,904 $430,960 $124,056 40.42%
Other Financing $0 $123,159 $171,016 $47,857 38.86%
Capital Improvements $0 $315,000 $0 -$315,000 -100.00%
Total Expenditures $605,898 $836,600 $734,169 -$102,431 -12.24%
Fiscal Year 2026 Budget Book I Tequesta Pag(RPJ-2A-gf 334
Vehicle Replacement Fund
Agenda Item #1.
Vehicle Replacement Fund
This fund ensures that adequate funding is set aside annually and made available to
purchase or replace vehicles as needed.
Summary
Revenues vs Expenditures Summary
$2,000K
$1,500K
$1,000K
$500K
0
2023 2024 2025 2026
Revenue Actual 0 Revenue Surplus 'O Revenue Budgeted
Expenses Actual 0 Expenses Budgeted
In the 2026 budget for the Vehicle Replacement Fund, both expenses and revenues are budgeted at$1 million,reflecting
a 32.29%decrease from the previous year's budgeted amounts of$1.5 million each.This reduction marks a significant
adjustment in planned financial activity compared to 2025.
In 2025,actual revenues exceeded the budget by 2.38%,totaling$1.6 million,while actual expenses were substantially
lower than budgeted,at$310,432 or 20.06%of the budgeted expenses.The 2026 budget aligns expenses and revenues
equally at$1 million,continuing a balanced approach but at a reduced scale compared to the prior year.
Fiscal Year 2026 Budget Book I Tequesta Pag j9a;3Fb6)f 334
Vehicle Replacement Fund
Agenda Item #1.
Comprehensive Fund Summary
Comprehensive Fund Summary
FY 2025 FY 2025
Adopted Adopted
FY 2024 FY 2025 FY 2026 Proposed vs.FY 2026
Category Actual Adopted Budgeted vs.FY Proposed
proposed
($Change) (%
Change)
Revenues
Fees and Charges $0 $498,046 $528,741 $30,695 6.16%
Miscellaneous Revenue $0 $0 $15,000 $15,000
Other Financing $0 $1,049,790 $504,370 -$545,420 -51.96%
Total Revenues $0 $1,547,836 $1,048,ill -$499,725 -32.29%
Expenditures
Other Financing $0 $980,336 $0 -$980,336 -100.00%
Capital Improvements $0 $567,500 $1,048,111 $480,611 84.69%
Total Expenditures $0 $1,547,836 $1,048,Ill -$499,725 -32.29%
Total Revenues Less Expenditures $0 $0 $0 $0
Revenues by Category
Revenues by Category
$2,000K
$2M
$1,500K
$1 M
$1,OOOK
$500K
O O
0
FY2023 FY2024 FY2025 FY2026
• Fees and Charges • Miscellaneous Revenue • Other Financing
In FY2026,the Vehicle Replacement Fund's total revenue decreased by 33.86%to$1 million compared to the previous
year's$1.6 million.The largest revenue category shifted from Other Financing to Fees and Charges. Fees and Charges
increased by$30,695,or 6.16%, reaching $528,741 and representing 50.45%of the total revenue.Conversely,Other
Financing experienced a significant decline of$545,420,or 51.96%,falling to$504,370 and accounting for 48.12%of total
revenue. Miscellaneous Revenue also decreased by$21,776,or 59.21%,to$15,000,making up 1.43%of the total.Overall,the
fund saw a notable reduction in total revenue,driven primarily by the sharp decrease in Other Financing,while Fees and
Charges showed a modest increase.
Fiscal Year 2026 Budget Book I Tequesta Pag(oa':45opf 334
Vehicle Replacement Fund
Agenda Item #1.
FY26 Revenues by Category
1005 M
• Fees and Charges $528,741 50.45%
• Miscellaneous Revenue $15,000 1.43%
• Other Financing $504,370 48.12%
The Vehicle Replacement Fund's Fiscal Year Revenue by category consists of three categories. Fees and Charges
contribute$528,741,which is 50.45°/0 of the total revenue.Other Financing accounts for$504,370,representing 48.12%.
Miscellaneous Revenue makes up$15,000,or 1.43%of the total revenue.
Revenues by Category
FY 2025 FY 2025
FY 2024 FY 2025 FY 2026 Adopted vs. Adopted vs.FY
Category Actual Adopted Budgeted FY 2026 2026 Proposed
Proposed ($ (oho Change)
Change)
Fees and Charges $0 $498,046 $528,741 $30,695 6.16%
Miscellaneous Revenue $0 $0 $15,000 $15,000
Other Financing $0 $1,049,790 $5047370 -$545,420 -51.96%
Total Revenues $0 $1,547,836 $1,048,111 -$499,725 -32.29%
Expenditures by Category
Expenditures by Category
$1,500K
$1 M
$1,000K
$500K $310K
0 0
0
FY2023 FY2024 FY2025 FY2026
• Capital Improvements
Fiscal Year 2026 Budget Book I Tequesta Pag0ajJ7of)f 334
Vehicle Replacement Fund
Agenda Item #1.
In the Vehicle Replacement Fund for FY2026,total expenditures are budgeted at$1 million, representing a significant
increase of 237.63%from the previous year's total of$310,432.The entire budget continues to be allocated to Capital
Improvements,which also increased by$737,679 or 237.63%, maintaining its position as the largest and sole expenditure
category at 100%of the total budget.This marks a substantial growth in funding directed toward Capital Improvements
compared to the prior year.
FY26 Expenditures by Category
1.05M
Capital Improvements $1,048,111 100.00%
For the Vehicle Replacement Fund in the fiscal year,the total expenditures amount to$1 million,which represents 10011/0
allocated to Capital Improvements.
Expenditures by Category
FY 2025 FY 2025
FY 2024 FY 2025 FY 2026 Adopted vs. Adopted vs.FY
Category Actual Adopted Budgeted FY 2026 2026 Proposed
Proposed ($ (oho Change)
Change)
Other Financing $0 $980,336 $0 -$980,336 -100.00%
Capital Improvements $0 $567,500 $1,048,ill $480,611 84.69%
Total Expenditures $0 $1,547,836 $1,048,111 -$499,725 -32.29%
Fiscal Year 2026 Budget Book I Tequesta PagQajJ%gf 334
Special Law Enforcement
Agenda Item #1.
Special Law Enforcement
This fund accounts for forfeitures received by the Police Department.The forfeitures must
be expended for certain law enforcement purposes as prescribed by Florida State Statue
Chapter 932.704.
Summary
Revenues vs Expenditures Summary
$300K
$250K
IN
$200K Es
$150K
M
$100 K ®R
$50 K
0
2023 2024 2025 2026
Revenue Actual 0 Revenue Surplus * Revenue Budgeted
Expenses Actual 0 Expenses Budgeted
In the 2026 budget for Special Law Enforcement, both expenses and revenues are budgeted at$140,138, reflecting a 6.97%
increase from the previous year's budgeted amounts of$131,009.This marks a reversal from the prior period's 20.44%
decrease in budgeted figures.
Comparing to the previous year's actuals,the 2025 revenue actual was significantly higher than budgeted at$197,644,
which was 150.86%of the budget and a 160.79%increase from the prior period. Expenses actual in 2025 were$120,755,
which was 92.17%of the budget and represented a 9.62%decrease from the prior period.
The 2026 budgeted amounts for both revenues and expenses are set higher than the 2025 actual expenses but remain
below the 2025 actual revenues,indicating a more balanced approach compared to the previous year's large variance
between actual revenue and budget.
Fiscal Year 2026 Budget Book I Tequesta Pagl9a;O%�Qf 334
Special Law Enforcement
Agenda Item #1.
Comprehensive Fund Summary
Comprehensive Fund Summary
FY 2025 FY 2025
Adopted Adopted
Category FY 2024 FY 2025 FY 2026 vs.FY 2026 vs.FY 2026
Actual Adopted Budgeted proposed proposed
($Change) (%
Change)
Revenues
Fines and Forfeitures $61,971 $126,009 $126,009 $0 0.00%
Miscellaneous Revenue $13,817 $5,000 $5,000 $0 0.00%
Other Financing $0 $0 $9,129 $9,129
Total Revenues $75,788 $131,009 $140,138 $9,129 6.97%
Expenditures
Salaries and Wages $21,211 $36,401 $41,905 $5,504 15.12%
Benefits and Withholding $1,623 $4,008 $4,073 $65 1.62%
Operating Expenses $102,864 $90,600 $69,160 -$21,440 -23.66%
Capital Improvements $7,911 $0 $25,000 $25,000
Total Expenditures $133,609 $131,009 $140,138 $9,129 6.97%
Total Revenues Less Expenditures -$57,821 $0 $0 $0
Revenues by Category
Revenues by Category
$300K $274K
$200K $198K
$140 K
$IOOK $76K
0
FY2023 FY2024 FY2025 FY2026
10 Fines and Forfeitures 0 Miscellaneous Revenue 0 Other Financing
In FY2026,the total revenue for Special Law Enforcement decreased by 29.11/16 to$140,138 compared to the previous year.
The largest revenue category remained Fines and Forfeitures,which accounted for 89.92%of the total at$126,009.This
category saw a significant decrease of$64,037,or 33.7%,from the prior year.
Other Financing emerged as a new revenue source,contributing $9,129 or 6.51%of the total revenue in FY2026.
Miscellaneous Revenue declined by$2,598,or 34.19%,to$5,000, representing 3.57%of the total revenue.Overall,the
decrease in Fines and Forfeitures was the primary driver of the total revenue decline,partially offset by the introduction of
Other Financing.
Fiscal Year 2026 Budget Book I Tequesta PagPaj4Q,gf 334
Special Law Enforcement
Agenda Item #1.
FY26 Revenues by Category
60661k
if. 40K
'1%&
• Fines and Forfeitures $126,009 89.92%
• Miscellaneous Revenue $5,000 3.57%
• Other Financing $9,129 6.51%
For the fiscal year,the Special Law Enforcement revenue by category includes Fines and Forfeitures totaling$126,009,
which accounts for 89.92%of the revenue.Other Financing contributes$9,129, representing 6.51%,and Miscellaneous
Revenue adds$5,000, making up 3.57%of the total revenue.
Revenues by Category
FY 2025 FY 2025
FY 2024 FY 2025 FY 2026 Adopted vs. Adopted vs.FY
Category Actual Adopted Budgeted FY 2026 2026 Proposed
Proposed ($ (oho Change)
Change)
Fines and Forfeitures $61,971 $126,009 $126,009 $0 0.00%
Miscellaneous Revenue $13,817 $5,000 $5,000 $0 0.00%
Other Financing $0 $0 $9,129 $9,129
Total Revenues $75,788 $131,009 $140,138 $9,129 6.97%
Expenditures by Category
Expenditures by Category
$150K
$134K $1_ _4
3 $121K -
$100K $92K
$50K
0
FY2023 FY2024 FY2025 FY2026
• Benefits and Withholding • Capital Improvements • Operating Expenses
• Salaries and Wages
Fiscal Year 2026 Budget Book I Tequesta Papa;djo®f 334
Special Law Enforcement
Agenda Item #1.
The FY2026 budget for Special Law Enforcement totals$140,138, marking a 16.05%increase from the previous year's
$120,755.Operating Expenses remain the largest category but decreased by$5,773,or 7.7%,to$69,160,now representing
49.35%of the total budget,down from 62.05%.Salaries and Wages slightly declined by$498,or 1.17%,to$41,905,
accounting for 29.9%of the budget compared to 35.11%previously.Capital Improvements saw a significant increase of
$24,825,or 14,185.71%, rising to$25,000 and making up 17.84%of the total budget,a notable change from the prior 0.14%.
Benefits and Withholding increased by$829,or 25.55%,to$4,073,now 2.91%of the budget, up from 2.69%.These shifts
highlight a substantial reallocation toward Capital Improvements alongside moderate growth in Benefits and
Withholding,while Operating Expenses and Salaries and Wages experienced decreases.
FY26 Expenditures by Category
1 I
140 K
• Benefits and Withholding $4,073 2.91%
• Capital Improvements $25,000 17.84%
• Operating Expenses $69,HO 49.35%
• Salaries and Wages $41,905 29.90%
For the fiscal year,the Special Law Enforcement expenditures are divided into four categories.Operating Expenses
account for$69,160, representing 49.35%of the total.Salaries and Wages make up$41,905,which is 29.9%.Capital
Improvements total $25,000,comprising 17.840/c). Benefits and Withholding amount to$4,073,or 2.91%of the expenditures.
Expenditures by Category
FY 2025 FY 2025
FY 2024 FY 2025 FY 2026 Adopted vs. Adopted vs.FY
Category Actual Adopted Budgeted FY 2026 2026 Proposed
Proposed ($ (oho Change)
Change)
Salaries and Wages $21,211 $36,401 $41,905 $5,504 15.12%
Benefits and Withholding $1,623 $4,008 $4,073 $65 1.62%
Operating Expenses $102,864 $90,600 $697160 -$21,440 -23.66%
Capital Improvements $7,911 $0 $25,000 $25,000
Total Expenditures $133,609 $131,009 $140,138 $9,129 6.97%
Fiscal Year 2026 Budget Book I Tequesta PagQaJ4?o�pf 334
Agenda Item#1 mmary
Fiscal Year 2026 Budget Book I Tequesta Papa;4&)f 334
Village Council
Agenda Item #1.
Village Council
Vision
We will preserve and enhance the unique character,community spirit,small town values and superior quality of life for all
who reside,visit and work in the Village of Tequesta.
Mission
The Village ofTequesta's mission is to protect the health,safety and well-being of the community, provide exceptional,
fiscally sound and efficient customer service,uphold the public interest and advance the community vision.
Values
• Excellence—We value excellence in all things. Professionalism,courtesy,accountability,and innovation drive our
commitment to the delivery of exceptional customer services.
• Ethics and Transparency—We set high standards and are responsible for our personal, professional and
organizational conduct and act with integrity.We provide open access,encourage community involvement and
promptly respond to requests for information.
• Quality of Life-We value maintaining a safe,family-friendly and healthy environment to build our future and
conduct business.We foster recreation, public safety,youth activities and events that benefit the entire community.
• Employees-We recognize that our diverse staff is invaluable,and we provide a work environment that emphasizes
teamwork,respect,dignity and support.We attract the best recruits, retain top-level employees and invest in their
professional growth.
• Communication - Effective communication is vital to the success of our Village. Effective communication through
numerous outlets,ensures our stakeholders,are well-informed and engaged.We strive to provide a robust
communication plan that enhances transparency and credibility;leading to better overall performance.
• Compassion- By embracing compassion as a core value,Tequesta fosters a sense of unity,empathy and purpose.We
value promoting goodwill and creating a positive, nurturing and supportive work
environment where employees feel valued and motivated.
Fiscal Year 2026 Budget Book I Tequesta Papa;d4opf 334
Village Council
Agenda Item #1.
Expenditure Summary
Historical Expenditures Across Department
$125 K
$100 K
$75 K
$50 K
$25 K
0
FY2023 FY2024 FY2025 FY2026
Expenses Actual Ill Expenditures Over Budget 0 Expenses Budgeted
In the Village Council's Expenditure Summary for FY2026,the budgeted expenses decreased to$72,156, representing a
28.62%reduction from the previous year's budget of$101,091.This marks a significant decline following the prior year's
35.44%increase in budgeted expenses.Actual expenses in FY2025 were$86,813,which was 14.26%higher than the year
before and accounted for 85.88%of the budgeted amount.The FY2026 budgeted expenses are notably lower than both
the previous year's budgeted and actual expenses,indicating a substantial budget contraction for the target year.
Expenditures by Category
Historical Expenditures by Category
$100K
$87K
$76K $72K
$75K $64K
$50K
$25K
0
FY2023 FY2024 FY2025 FY2026
Operating Expenditures
Fiscal Year 2026 Budget Book I Tequesta Pag(oa'A516)f 334
Village Council
Agenda Item #1.
In FY2026,the Village Council's total expenditures amounted to$72,156, representing a decrease of 16.88%from the
previous year's total of$86,813.Operating Expenditures remained the sole category,accounting for 100%of the total
budget in both years. However,Operating Expenditures decreased by$14,657,or 16.88%,compared to FY2025 when they
were$86,813.This marks a significant reduction in the largest and only expenditure category for the Village Council in
FY2026.
FY26 Expenditures by Category
672.2K
Operating Expenditures $72,156 100.00%
The Village Council's Fiscal Year Expenditures by category consists entirely of Operating Expenditures,totaling$72,156,
which represents 100%of the expenditures.
Expenditures by Category
FY 2025 FY 2025
FY 2024 FY 2025 FY 2026 Adopted vs. Adopted vs.FY
Category Actual Adopted Budgeted FY 2026 2026 Proposed
Proposed ($ (oho Change)
Change)
Operating Expenditures $75,977 $101,091 $72,156 -$28,935 -28.62%
Total Expenditures $75,977 $101,091 $72,156 -$28,935 -28.62%
Fiscal Year 2026 Budget Book I Tequesta PagEal9" 334
Agenda It Manager# .
Village Manager
The Administration Department is responsible for the overall coordination and facilitation of all Village services to the
citizens of Tequesta.The department creates partnerships and maintains communication with citizens and elected
officials in all branches of government.The department gives direction,sets administrative policy,and makes legal,
budgetary and personnel decisions city-wide.
DEPARTMENT/DIVISION CORE FUNCTIONS
Oversee Implementation of Village Council's Strategic Plan,Vision,and Mission.
Provide oversight on day-to-day operations
Respond to Citizens'questions and service requests
Manage Official Record Keeping of the Village Council and the Village of Tequesta,according to state law and
records policies
•Administer Village Elections
Expenditure Summary
Historical Expenditures Across Department
$500K
$400K
$300K
$200K
$100 K
0
FY2023 FY2024 FY2025 FY2026
Expenses Actual ill Expenditures Over Budget Expenses Budgeted
In FY2026,the Village Manager's expenditure budget is set at$401,858, reflecting a 5.29%increase from the previous year's
budget of$381,662.This continues the upward trend in budgeted expenses,closely aligning with the 5.32%increase
observed from the prior period to FY2025.Actual expenses in FY2025 were$339,714,which was 12.38%lower than the
previous period and represented 89.01%of the budgeted amount for that year.The FY2026 budget anticipates further
growth in expenditures compared to the actual spending in FY2025,maintaining a consistent increase in planned
expenses.
Fiscal Year 2026 Budget Book l Tequesta PagE�jf)f 334
Agenda It Manager# .
Expenditures by Category
Historical Expenditures by Category
$600K
$400K $388K $402K
$323 K $340 K �
$200K
0
FY2023 FY2024 FY2025 FY2026
Operating Expenditures 0 Personal Services
In FY2026,the Village Manager's total budget increased by 18.29%to$401,858 compared to the previousyear's$339,714.
Personal Services remained the largest expenditure category,accounting for 95.18%of the total budget at$382,506,which
is a 15.75%increase of$52,060 from the prior year.Operating Expenditures also saw a significant rise, more than doubling
by 108.8%to$19,352, representing 4.82%of the total budget and an increase of$10,084 from the previous year.
FY26 Expenditures by Category
402K
40 Operating Expenditures $19,352 4.82%
40 Personal Services $382,506 95.18%
For the Village Manager's Fiscal Year Expenditures by category, Personal Services account for$382,506,representing
95.18%of the total expenditures.Operating Expenditures make up$19,352,which is 4.82%of the total.
Expenditures by Category
FY 2025 FY 2025
FY 2024 FY 2025 FY 2026 Adopted vs. Adopted vs.FY
Category Actual Adopted Budgeted FY 2026 2026 Proposed
Proposed ($ (oho Change)
Change)
Operating Expenditures $9,565 $17,470 $19,352 $1,882 10.77%
Personal Services $378,149 $364,192 $382,506 $18,314 5.03%
Total Expenditures $387,714 $381,662 $401,858 $20,196 5.29%
Fiscal Year 2026 Budget Book I Tequesta Page aWipf 334
Human Resources
Agenda Item #1.
Human Resources
The Human Resources Department is responsible for providing excellent customer service to current and potential
employees by facilitating recruitment efforts,employee development programs,employee relations, benefits and
compensation administration.
DEPARTMENT/DIVISION CORE FUNCTIONS
• Recruitment Opportunities- Devise strategies to attract,select and retain a diverse pool of highly
knowledgeable,talented,and service-driven applicants
Compensation and Benefits- Establish and maintain a fair and competitive compensation and benefits package
Performance Development and Management- Formulate the direction that enables the organization to achieve
its training, performance,change,and succession planning initiatives
• Employee Incentives and Retention Strategies- Ensure that the workforce has career opportunities,incentives,
and a quality of work life balance that encourages employee retention
• Employee Relations and Accountability Standards- Provide expertise,guidance and assistance on employee-
related matters
Expenditure Summary
Historical Expenditures Across Department
$600K
$500K
$400K
$300K
$200K
$100 K
0
FY2023 FY2024 FY2025 FY2026
Expenses Actual Expenses Budgeted
In the target budget year FY2026,the Human Resources department's budgeted expenses increased to$511,449,
representing a 1.98%rise from the previous year's budget of$501,502.This follows a notable 9.83%increase in the prior
period.Actual expenses in FY2025 were$422,963,which was 84.34%of the budgeted amount and showed a minimal
increase of 0.33%from the prior period.
Fiscal Year 2026 Budget Book I Tequesta Pag(oa1_A%Qf 334
Human Resources
Agenda Item #1.
Expenditures by Category
Historical Expenditures by Category
$600K
$511 K
$404K $422K $423K
$400K
$200K
0 ML
FY2023 FY2024 FY2025 FY2026
Operating Expenditures 0 Personal Services
The total budget for Human Resources in FY2026 is$511,449, representing a 20.92% increase from the previous year's total
of$422,963. Personal Services remains the largest expenditure category,accounting for 84.86%of the total budget in
FY2026, up from 80.84%in FY2025.This category increased by$92,081,or 26.93%,compared to the prior year.Conversely,
Operating Expenditures decreased by$3,595,or 4.44%,to$77,432, making up 15.14%of the total budget in FY2026,down
from 19.16%in FY2025.The significant increase in Personal Services and the slight decrease in Operating Expenditures are
the key changes driving the overall budget growth in FY2026.
FY26 Expenditures by Category
511 K
• Operating Expenditures $77,432 15.14%
Personal Services $434,017 84.86%
For the fiscal year, Human Resources'expenditures by category include Personal Services totaling $434,017,which
accounts for 84.86%of the total expenditures.Operating Expenditures amount to$77,432, representing 15.14%of the total.
Expenditures by Category
FY 2025 FY 2025
FY 2024 FY 2025 FY 2026 Adopted vs. Adopted vs.FY
Category Actual Adopted Budgeted FY 2026 2026 Proposed
Proposed ($ (oho Change)
Change)
Operating Expenditures $63,221 $74,632 $77,432 $2,800 3.75%
Personal Services $358,332 $426,870 $434,017 $7,147 1.67%
Fiscal Year 2026 Budget Book I Tequesta Page,.1,rzQlgf 334
Human Resources
Agenda Item #1.
FY 2025 FY 2025
FY 2024 FY 2025 FY 2026 Adopted vs. Adopted vs.FY
Category Actual Adopted Budgeted FY 2026 2026 Proposed
Proposed ($ (oho Change)
Change)
Total Expenditures $421,553 $501,502 $511,449 $9,947 1.98%
Fiscal Year 2026 Budget Book I Tequesta PagealAllpf 334
Village Clerk
Agenda Item #1.
Village Clerk
The Village Clerk fulfills the duties pursuant to Article III of the Village Charter.These include performing administrative
duties for the City Manager and City Council,serving as the official custodian of all City records,and completing various
other tasks as necessary.
DEPARTMENT/DIVISION CORE FUNCTIONS
Conducting city elections
Giving notice of council meetings and keeping the minutes
Maintaining records of city administration
Certifying all legal documents
Public Information Officer
Records Management Officer
Expenditure Summary
Historical Expenditures Across Department
$600K
$500K
$400K
$300K
$200K
$100 K
0
FY2023 FY2024 FY2025 FY2026
Expenses Actual Expenses Budgeted
In the Village Clerk's Expenditure Summary for FY2026,the budgeted expenses increased to$491,461,marking a 5.82%rise
from the previous year's budget of$464,414.This continues the upward trend from FY2025,which saw a 3.79%increase
over its prior period.The actual expenses in FY2025 were$378,973,which was 5.27% lower than the previous year and
represented 81.6%of the budgeted amount for that year.The FY2026 budgeted expenses reflect a further increase,
indicating a planned expansion in expenditures compared to both the budgeted and actual figures of FY2025.
Fiscal Year 2026 Budget Book I Tequesta Page,algle'21rof 334
Village Clerk
Agenda Item #1.
Expenditures by Category
Historical Expenditures by Category
$600K
$491K
$400K $383K $400K $379K
$200K
0
FY2023 FY2024 FY2025 FY2026
Operating Expenditures 0 Personal Services
In FY2026,the Village Clerk's total budget increased by 29.68%to$491,461 compared to the previous year's$378,973.
Personal Services remained the largest expenditure category,accounting for 71.79%of the total budget at$352,832,which
is an 18.19%increase of$54,292 from the prior year.Operating Expenditures also saw a significant rise,increasing by 72.35%
to$138,629, representing 28.21%of the total budget and an increase of$58,196 from the previous year.
While Personal Services continued to dominate the budget,its share of the total decreased from 78.78%to 71.79%.
Conversely,Operating Expenditures increased both in absolute terms and as a percentage of the total budget, rising from
21.22%to 28.21%.These changes highlight a notable shift in spending priorities within the Village Clerk's budget for
FY2026.
FY26 Expenditures by Category
491 K
19 Operating Expenditures $138,629 28.21%
40 Personal Services $352,832 71.79%
For the Village Clerk's Fiscal Year Expenditures by category, Personal Services account for$352,832,representing 71.790/0 of
the total expenditures.Operating Expenditures make up$138,629,which is 28.21%of the total.
Fiscal Year 2026 Budget Book I Tequesta Pagea1A3,g)f 334
Village Clerk
Agenda Item #1.
Expenditures by Category
FY 2025 FY 2025
FY 2024 FY 2025 FY 2026 Adopted vs. Adopted vs.FY
Category Actual Adopted Budgeted FY 2026 2026 Proposed
Proposed ($ (oho Change)
Change)
Operating Expenditures $93,740 $133,388 $138,629 $5,241 3.93%
Personal Services $306,332 $331,026 $352,832 $21,806 6.59%
Total Expenditures $400,072 $464,414 $491,461 $27,047 5.82%
Fiscal Year 2026 Budget Book I Tequesta Pageal_441gf 334
Finance
Agenda Item #1.
Finance
FINANCE MISSION STATEMENT
In the spirit of excellence, integrity, and dedication, the Finance Department is committed to providing timely, concise,
accurate, clear, and complete information and support to Village departments, citizens, vendors, and the community at
large.Serving as a trusted partner on topics requiring economic,financial, and fiduciary inputs and expertise,the Finance
Department manages accounting including financial reporting, budget preparation/monitoring, tax, payroll, accounts
payable,debt administration,treasury,procurement,grants,and external audit partners.
DEPARTMENT/DIVISION CORE FUNCTIONS
• Financial Accounting: Maintain the Village's general ledger, perform accounts payable functions, process
employee payroll. Collect and record revenues and expenditures and coordinate the Village's annual audit.
Administers financial programs and provide financial training and guidance to all departments.
• Budgeting and Reporting: Provide financial reports to the Village's operating divisions, the Village Council and
other stakeholders, assist administration with implementation and monitoring the Village's annual operating
budget and capital improvement plan budgets.
• Debt Management: Coordinate the issuance of debt, prepare information required to obtain insurance and
ratings for debt insurance and process debt service payments
• Investment and Treasury Functions: Manage Village funds,determine appropriate investments according to the
Village's investment policy and provide reports to the Village Council regarding investment performance.
Safeguard all Village funds while providing available cash according to the Village's operational needs while
leveraging opportunities to increase yields.
• Purchasing and Procurement: Provide the best method to acquire goods and services for the Village with the
best value by issuing purchase orders, RFPs/RFQs, conducting Village-wide bids and contract administration and
participate in Cooperative Purchasing Programs.
Fiscal Year 2026 Budget Book I Tequesta Pag0aj5$26)f 334
Finance
Agenda Item #1.
Expenditure Summary
Historical Expenditures Across Department
$1,000K
$800K
$600K
$400K
$200K
0
FY2023 FY2024 FY2025 FY2026
Expenses Actual Expenses Budgeted
In FY2026,the total budgeted expenses for Finance increased to$889,068, marking a 5.52%rise from the previous year's
budgeted amount of$842,590.This continues the upward trend from FY2025,which saw a 4.38%increase over its prior
period.The actual expenses in FY2025 were$745,544,representing a 4.97%decrease from the previous year and
amounting to 88.48%of the budgeted figure for that year.The FY2026 budget reflects a further increase in planned
expenditures compared to both the budgeted and actual expenses of FY2025,indicating a continued growth in financial
planning for the department.
Expenditures by Category
Historical Expenditures by Category
$1,000K
$889K
$741 K $785K $746K -
$750K
$500K
$250K
0 Md
FY2023 FY2024 FY2025 FY2026
Operating Expenditures 0 Personal Services
Fiscal Year 2026 Budget Book I Tequesta Page gf 334
Finance
Agenda Item #1.
The total expenditures for FY2026 increased by 19.25%to$889,068 compared to the previous year's total of$745,544.
Personal Services remained the largest category,accounting for 86.52%of the total budget,with an increase of$118,656 or
18.24%from$650,569 in FY2025.Operating Expenditures also grew,rising by$24,868 or 26.18%to$119,843, representing
13.48%of the total budget. Both major categories experienced significant increases,reversing the decreases seen in the
prioryear,with Operating Expenditures showing the largest percentage growth among the top categories.
FY26 Expenditures by Category
889 K
• Operating Expenditures $119,843 13.48%
• Personal Services $769,225 86.52%
For the fiscal year, Personal Services accounted for$769,225,representing 86.52%of the total expenditures.Operating
Expenditures made up$119,843,which is 13.48%of the total.
Expenditures by Category
FY 2025 FY 2025
FY 2024 FY 2025 FY 2026 Adopted vs. Adopted vs.FY
Category Actual Adopted Budgeted FY 2026 2026 Proposed
Proposed ($ (oho Change)
Change)
Operating Expenditures $114,872 $114,733 $119,843 $52 110 4.45%
Personal Services $6692689 $727,857 $769,225 $412368 5.68%
Total Expenditures $784,561 $842,590 $889,068 $46,478 5.52%
Fiscal Year 2026 Budget Book I Tequesta Pagoa�572f)f 334
Le al
Agenda Item #1.
Legal
The Village's attorneys provide legal advice to ensure the legality of the official business of
the Village ofTequesta; they represent the Village in all legal proceedings and
administrative matters involving issues of law; theywork with the Village Manager and the
departments drafting ordinances, resolutions, contracts, developmental agreements and
other legal documents; and they prepare written legal opinions and correspondence for the
Village.
Expenditure Summary
Historical Expenditures Across Department
$300K
$250K
$200K
$150 K
$100 K
$50 K
0
FY2023 FY2024 FY2025 FY2026
Expenses Actual III Expenditures Over Budget 0 Expenses Budgeted
In the target budget year FY2026,the budgeted expenses for Legal are set at$246,000, representing a slight decrease of
0.2%compared to the previous year's budget of$246,500.This indicates a nearly stable allocation for legal expenses from
FY2025 to FY2026.
Comparing actual expenses from FY2025,which were$109,136 and accounted for 44.27%of the budgeted amount,there is
a notable difference between budgeted and actual spending in the prior year.The actual expenses in FY2025 were 49.3%
lower than the previous period, highlighting a significant underspend relative to the budget.
Overall,the FY2026 budget maintains a consistent level of funding for legal expenses with minimal change from the prior
year's budget,following a year where actual expenditures were substantially below budgeted amounts.
Fiscal Year 2026 Budget Book I Tequesta Pagoa�5$2gf 334
Le al
Agenda Item #1.
Expenditures by Category
Historical Expenditures by Category
$300K
$229K $246K
$215 K
$200K
$109 K
$100K No 0
FY2023 FY2024 FY2025 FY2026
• Operating Expenditures
In FY2026,the total expenditures for Legal increased significantly to$246,000,representing a 125.41%rise from the
previous year's total of$109,136.Operating Expenditures remained the sole category,accounting for 100%of the total
budget in both years.This category saw a substantial increase of$136,864,or 125.41%,compared to the prior period.The
previous year had experienced a notable decrease in Operating Expenditures of$106,139,or 49.3%, making the FY2026
increase particularly significant in contrast.
FY26 Expenditures by Category
246 K
Operating Expenditures $246,000 100.00%
For the fiscal year,the Legal category's Operating Expenditures totaled$246,000,representing 100%of the expenditures
by object summary.
Expenditures by Category
FY 2025 FY 2025
FY 2024 FY 2025 FY 2026 Adopted vs. Adopted vs.FY
Category Actual Adopted Budgeted FY 2026 2026 Proposed
Proposed ($ (oho Change)
Change)
Operating Expenditures $215,275 $246,500 $246,000 -$500 -0.20%
Total Expenditures $215,275 $246,500 $246,000 -$500 -0.20%
Fiscal Year 2026 Budget Book I Tequesta PagQaJ592�Qf 334
Comprehensive Planning
Agenda Item #1.
Comprehensive Planning
The Planning Department facilitates the physical growth and development of the Village in a sustainable manner that
reflects its unique and vibrant character.
DEPARTMENT/DIVISION CORE FUNCTIONS
• Development Review and Zoning Requests- Facilitate inter-departmental review of development proposals and
zoning requests to ensure consistency with Village ordinances and long-range planning goals via an efficient
process that provides quality customer service for all its users.
•Code Amendments- Prepare code amendments that have been recommended by the Comprehensive Plan or
that have become necessary based upon current events or outdated practices.
• Long Range Planning and Special Projects- Develop and implement the Comprehensive Plan with its
components to help the community realize its evolving vision.
Revenue Summary
Historical Revenues Across Department
$600K
$500K
$400K
$300K
$200K
$100 K
0
FY2023 FY2024 FY2025 FY2026
Revenue Actual 14 Revenue Surplus ( Revenue Budgeted
In the target budget year FY2026,the budgeted revenue for Comprehensive Planning is$305,000,representing a slight
decrease of 0.01%compared to the previous year's budget of$305,021.This indicates that the revenue expectations have
remained essentially stable from FY2025 to FY2026.
Comparing to the previous year's actual revenue,which was$513,728 and exceeded the budget by 168.42°/0,the FY2026
budgeted revenue is significantly lower,aligning closely with the original budget rather than the prior year's actual
revenue.The previous year saw a substantial increase of 208.61%in actual revenue compared to its prior period,
highlighting a notable spike that is not reflected in the FY2026 budget.
Fiscal Year 2026 Budget Book I Tequesta PagoalfiQ2gf 334
Comprehensive Planning
Agenda Item #1.
Revenues by Category
$600K
$514K
$400K $373K
$305 K
$200K $166K
0
FY2023 FY2024 FY2025 FY2026
• Charges for Services
In FY2026,the total revenue for Comprehensive Planning is$305,000,representing a 40.63%decrease from the previous
year's total of$513,728.Charges for Services remain the sole revenue source,accounting for 100%of the total revenue in
both years. However,this category experienced a significant decline of$208,728,or 40.63%,compared to FY2025.This
decrease in Charges for Services is the primary factor contributing to the overall reduction in total revenue for FY2026.
FY26 Revenues by Category
305K
Charges for Services $305,000 100.00%
For the fiscal year,the"Comprehensive Planning"category's revenue by category consists entirely of Charges for Services,
totaling$305,000,which represents 100%of the revenue.
Revenues by Category
FY 2025 FY 2025
FY 2024 FY 2025 FY 2026 Adopted vs. Adopted vs.FY
Category Actual Adopted Budgeted FY 2026 2026 Proposed
Proposed ($ (oho Change)
Change)
Charges for Services $166,464 $305,021 $305,000 -$21 -0.01%
Total Revenues $166,464 $305,021 $305,000 -$21 -0.01%
Fiscal Year 2026 Budget Book I Tequesta PagoaJO12®f 334
Comprehensive Planning
Agenda Item #1.
Expenditure Summary
Historical Expenditures Across Department
$600K
$500K
$400K
$300K
$200K
$100 K
0
FY2023 FY2024 FY2025 FY2026
Expenses Actual Ill Expenditures Over Budget 0 Expenses Budgeted
In the target budget year FY2026,the budgeted expenses for Comprehensive Planning are$411,736,representing a slight
increase of 0.52%compared to the previous year's budget of$409,622.This follows a notable decrease of 17.3%in the prior
period's budget.The actual expenses in FY2025 were$304,969,which was 1.25%lower than the previous period and
accounted for 74.45%of the budgeted amount for that year.The FY2026 budget shows a stabilization with a marginal
increase after the significant reduction experienced in the prior period.
Expenditures by Category
Historical Expenditures by Category
$600K
$412K
$400K
$286K $309K $305K
$200K
0
FY2023 FY2024 FY2025 FY2026
Operating Expenditures 0 Personal Services
Fiscal Year 2026 Budget Book I Tequesta PagoaJOZIDf 334
Comprehensive Planning
Agenda Item #1.
In FY2026,the total expenditures for Comprehensive Planning increased by35.01%to$411,736 compared to the previous
year. Personal Services remained the largest category,accounting for 71.84%of the total at$295,800,which is a 17.38%
increase of$43,790 from the prior year.Operating Expenditures also saw a significant rise,increasing by 118.92%to$115,936,
representing 28.16%of the total budget.This marks a notable shift from the previous year,where Operating Expenditures
had decreased by 39.34%.The substantial increases in both Personal Services and Operating Expenditures contributed to
the overall growth in the budget for FY2026.
FY26 Expenditures by Category
412 K
19 Operating Expenditures $115,936 28.16%
40 Personal Services $295,800 71.84%
For the fiscal year,the Comprehensive Planning expenditures are divided into two categories. Personal Services account
for$295,800,representing 71.841/10 of the total expenditures.Operating Expenditures make up$115,936,which is 28.16%of
the total.
Expenditures by Category
FY 2025 FY 2025
FY 2024 FY 2025 FY 2026 Adopted vs. Adopted vs.FY
Category Actual Adopted Budgeted FY 2026 2026 Proposed
Proposed ($ (ova Change)
Change)
Operating Expenditures $87,302 $128,369 $115,936 -$12,433 -9.69%
Personal Services $221,536 $281,253 $295,800 $14,547 5.17%
Total Expenditures $308,838 $409,622 $411,736 $2,114 0.52%
Fiscal Year 2026 Budget Book I Tequesta Pagpa;@$zg)f 334
General Government
Agenda Item #1.
General Government
This department accounts for the financial activities of the Village that are not specifically
classified within another department. This includes the cost of the Village's newsletter,
miscellaneous contract labor services and other expenditures not reasonably allocated to
another department.
Expenditure Summary
Historical Expenditures Across Department
$1,000K
$800K
$600K
$400K
$200K
0
FY2023 FY2024 FY2025 FY2026
19 Expenses Actual 0 Expenses Budgeted
In the target budget year FY2026,the General Government's budgeted expenses are$725,894, representing a 5.81%
decrease from the previous year's budgeted amount of$770,667.This follows a significant increase of 134.81%in budgeted
expenses from the prior period to FY2025.The actual expenses in FY2025 were$658,413,which was 85.43%of the
budgeted amount and reflected a 133.25%increase from the earlier period.The FY2026 budgeted expenses remain higher
than the FY2025 actual expenses but show a reduction compared to the FY2025 budgeted figure,indicating a moderation
in planned spending for General Government.
Fiscal Year 2026 Budget Book I Tequesta PagoajQ42gf 334
General Government
Agenda Item #1.
Expenditures by Category
Historical Expenditures by Category
$1,OOOK
$750K $658K $726K
$500K
$224K $282K
$250K
0
FY2023 FY2024 FY2025 FY2026
• Operating Expenditures • Other Financing
In FY2026,the General Government's total expenditures increased by 10.25%to$725,894 compared to the previousyear.
Operating Expenditures remained the largest category,accounting for 97.93%of the total at$710,894,which is an 8.14%
increase of$53,517 from the prior year.Other Financing,while a much smaller portion at 2.07%of the total,saw a
significant rise to$15,000,representing a$13,964 increase or 1,347.88%growth from the previous year.This marks a notable
shift from the prior year when Other Financing had decreased by 56.21%.Overall,the budget shows continued growth in
Operating Expenditures alongside a substantial increase in Other Financing.
FY26 Expenditures by Category
726K
• Operating Expenditures $710,894 97.93%
Other Financing $15,000 2.07%
For the General Government fiscal year expenditures by category,Operating Expenditures account for$710,894,
representing 97.93%of the total.Other Financing comprises$15,000,which is 2.07%of the total expenditures.
Expenditures by Category
FY 2025 FY 2025
FY 2024 FY 2025 FY 2026 Adopted vs. Adopted vs.FY
Category Actual Adopted Budgeted FY 2026 2026 Proposed
Proposed ($ (oho Change)
Change)
Operating Expenditures $279,913 $755,667 $710,894 -$44,773 -5.92%
Other Financing $2,366 $15,000 $15,000 $0 0.00%
Fiscal Year 2026 Budget Book I Tequesta PagQajHs6)f 334
General Government
Agenda Item #1.
FY 2025 FY 2025
FY 2024 FY 2025 FY 2026 Adopted vs. Adopted vs.FY
Category Actual Adopted Budgeted FY 2026 2026 Proposed
Proposed ($ (oho Change)
Change)
Total Expenditures $282,279 $770,667 $725,894 -$44,773 -5.81%
Fiscal Year 2026 Budget Book I Tequesta Page *f 334
Information Technology
Agenda Item #1.
Information Technology
The Information Technology Department provides support,guidance and direction for all Village information resources.
DEPARTMENT/DIVISION CORE FUNCTIONS
• Systems management-Coordinate and support the design,implementation,operation,training procedures and
documentation for all purchased and/or developed information systems
• Network and systems security-Configure and maintain information security infrastructure for internal and external
systems
• Systems,equipment,and managed services procurement-Assure procurement efficiency and effectiveness of all
information systems and equipment
• General direction and support-Oversee the streamlined technical operation and support of all departments and
ensure it aligns with the business objectives of the Village
Expenditure Summary
Historical Expenditures Across Department
$800 K
$600 K
$400 K
$200 K
0
FY2023 FY2024 FY2025 FY2026
Expenses Actual III Expenditures Over Budget 0 Expenses Budgeted
In the target budget year FY2026,the Information Technology expenditure budget is set at$750,210, representing a 22.5°/6
increase from the previous year's budget of$612,423.This marks a significant rise compared to the 14.36%increase
observed from the prior period to FY2025.The actual expenses in FY2025 were$588,983,which was 10.24%lower than the
previous period and amounted to 96.17%of the budgeted amount for that year.The FY2026 budget reflects a continued
upward trend in planned expenditures,with a notable acceleration in the growth rate compared to the previous year.
Fiscal Year 2026 Budget Book I Tequesta Pagoalfi73f)f 334
Information Technology
Agenda Item #1.
Expenditures by Category
Historical Expenditures by Category
$1,OOOK
$750 K
$750K $656K
$573K $589K
$500K
$250K
0
FY2023 FY2024 FY2025 FY2026
Operating Expenditures 0 Personal Services
In FY2026,the total budget for Information Technology increased by 27.37%to$750,210 compared to the previous year's
total of$588,983.Operating Expenditures remained the largest category, rising by 36.6511/c)to$418,925,which now
represents 55.84%of the total budget, up from 52.05%in the prior year. Personal Services also increased by17.31%to
$331,285,accounting for 44.16%of the total,a slight decrease in share from 47.95%previously. Both categories experienced
significant growth,with Operating Expenditures showing the largest dollar and percentage increase,contributing notably
to the overall budget expansion.
FY26 Expenditures by Category
750 K
• Operating Expenditures $418,925 55.84%
Personal Services $331,285 44.16%
For the fiscal year,the Information Technology expenditures are divided into two main categories.Operating Expenditures
account for$418,925,representing 55.84%of the total. Personal Services make up$331,285,which is 44.16%of the total
expenditures.
Expenditures by Category
FY 2025 FY 2025
FY 2024 FY 2025 FY 2026 Adopted vs. Adopted vs.FY
Category Actual Adopted Budgeted FY 2026 2026 Proposed
Proposed ($ (oho Change)
Change)
Operating Expenditures $367,407 $300,588 $418,925 $118 2 337 39.37%
Fiscal Year 2026 Budget Book I Tequesta Pagoalfi$3gf 334
Information Technology
Agenda Item #1.
FY 2025 FY 2025
FY 2024 FY 2025 FY 2026 Adopted vs. Adopted vs.FY
Category Actual Adopted Budgeted FY 2026 2026 Proposed
Proposed ($ (oho Change)
Change)
Personal Services $288,755 $311,835 $331,285 $19,450 6.24%
Total Expenditures $656,162 $612,423 $750,210 $137,787 22.50%
Fiscal Year 2026 Budget Book I Tequesta Pag0aj@9&Qf 334
Police
Agenda Item #1.
Police
The Village ofTequesta Police Department is dedicated to providing the highest quality service that promotes and
maintains a safe environment in partnership with the community consistent with our values.
DEPARTMENT/DIVISION CORE FUNCTIONS
• Patrol - Provide timely response to calls for service and the protection of people and property; Develop problem-
solving and crime prevention strategies with citizen and business groups; Provide safe flow of traffic throughout
the Village,enforce traffic laws and prevent accidents
•Criminal Investigations- Investigate reported crimes and alleged offenses;Gather,analyze and share intelligence
information; Recover evidence and stolen property; File cases,arrest offenders and assist victims
• Information and Technical Support- Maintain and provide accurate police information;Safeguard property and
evidence; Provide information and education on police service programs,crime trends,problem solving;
Reporting and false alarm prevention to the community
• Police Administration - Provide overall direction and leadership for all police services utilizing "best practices" in
law enforcement; Establish and review policy; Prepare and implement annual work plan and budget;Coordinate
with other Village departments and local governmental entities;Work to achieve accreditation status
• Professional Standards- Investigate complaints;Conduct internal affairs investigations; Recruit and train for
excellence
Revenue Summary
Historical Revenues Across Department
$125 K
$100 K
$75 K
$50 K
$25 K
0
FY2023 FY2024 FY2025 FY2026
Revenue Actual \ Revenue Surplus 9 Revenue Budgeted
In the target budgetyear FY2026,the Police department's revenue budget is set at$47,195, representing a significant
decrease of 57.19%compared to the previous year's budget of$110,243.This marks a notable reduction following the prior
year's substantial increase of 49.07%from its preceding period.Additionally,the previous year's actual revenue was
$79579,which was 28.05%lower than its budget and accounted for 72.19%of the budgeted amount.The FY2026
Fiscal Year 2026 Budget Book I Tequesta Pagoa�Z%pf 334
Police
Agenda Item #1.
budgeted revenue reflects a considerable contraction relative to both the prior year's budgeted and actual revenues,
indicating a major shift in anticipated revenue for the Police department.
Revenues by Category
$150K
$111 K
$100K
$80K
_$50K $47K$42K -
PM
0
FY2023 FY2024 FY2025 FY2026
Charges for Services 0 Contributions and Donations 0 Fines and Forfeitures
Grants 0 Miscellaneous Revenues
In FY2026,the total revenue for the Police department decreased by 40.69%to$47,195 compared to the previousyear.The
largest revenue source shifted to Charges for Services,which increased by 9.89%to$33,420, now representing 70.81%of
the total revenue. Fines and Forfeitures also saw a modest increase of 2.36%, rising to$10,47S and accounting for 22.2%of
total revenue.
Conversely,Grants experienced a significant decline of 91.29%,dropping to$3,300 and making up only 6.99%of the total
revenue.Contributions and Donations remained at$0,continuing a decrease of100%,and Miscellaneous Revenues also
fell to$0,a 100%decrease from the prior year.
FY26 Revenues by Category
10Ir
4792 K
• Charges for Services $33,420 70.81%
• Fines and Forfeitures $10,475 22.20%
• Grants $3,300 6.99%
The Police fiscal year revenue by category consists of Charges for Services totaling $33,420,which accounts for 70.81°/6 of
the revenue. Fines and Forfeitures contribute$10,475, representing 22.2%.Grants make up$3,300,or 6.99%of the total
revenue.
Fiscal Year 2026 Budget Book I Tequesta PagoaJ713®f 334
Police
Agenda Item #1.
Revenues by Category
FY 2025 FY 2025
FY 2024 FY 2025 FY 2026 Adopted vs. Adopted vs.FY
Category Actual Adopted Budgeted FY 2026 2026 Proposed
Proposed ($ (oho Change)
Change)
Charges for Services $27,428 $33,430 $33,420 -$10 -0.03%
Fines and Forfeitures $12,755 $12,085 $10,475 -$1,610 -13.32%
Contributions and Donations $11,000 $0 $0 $0
Miscellaneous Revenues $2,583 $1,500 $0 -$1,500 -100.00%
Grants $56,833 $63,228 $3,300 -$59,928 -94.78%
Total Revenues $110,599 $110,243 $47,195 -$63,048 -57.19%
Expenditure Summary
Historical Expenditures Across Department
$6M
$5M
$4M
$3 M
$2M
$1 M
0
FY2023 FY2024 FY2025 FY2026
Expenses Actual 111 Expenditures Over Budget Expenses Budgeted
In FY2026,the Police department's budgeted expenses increased to$5 million, marking a 14.241/o rise from the previous
year's budgeted amount of$4.4 million.This continues the upward trend from FY2025,which saw a 16.23%increase over
its prior period.The actual expenses in FY2025 were$3.7 million,representing a 2.25%decrease from the prior period and
amounting to 85.09%of the budgeted expenses for that year.The FY2026 budget reflects a significant planned increase
compared to the actual expenditures of FY2025,indicating an expectation of higher spending in the upcoming year.
Fiscal Year 2026 Budget Book I Tequesta PagoajZZsjDf 334
Police
Agenda Item #1.
Expenditures by Category
Historical Expenditures by Category
$6M
$5 M
$4M $41M $4M $41M
$2M
0
FY2023 FY2024 FY2025 FY2026
Capital Outlay 19 Operating Expenditures 0 Personal Services
The FY2026 Police budget totals$5 million,marking a 34.25%increase from the previous year's$3.7 million. Personal
Services remain the largest expenditure category, rising to$4.2 million,which is 84.08%of the total budget.This
represents a significant increase of$1.2 million or 39.75%compared to the prior year.Operating Expenditures also
increased to$792,269,accounting for 15.92%of the total and growing by$79,473 or 11.15%.Capital Outlay decreased to$0,a
100% reduction from the previous$55.Overall,the budget shows notable growth in Personal Services and Operating
Expenditures,while Capital Outlay was completely eliminated.
FY26 Expenditures by Category
4.98 M
• Operating Expenditures $792,269 15.92%
Personal Services $4,185,532 84.08%
The Police fiscal year expenditures by category consist of Personal Services,which account for$4.2 million or 84.081/16 of the
total expenditures,and Operating Expenditures,which total $792,269 or 15.92%ofthe expenditures.
Expenditures by Category
FY 2025 FY 2025
FY 2024 FY 2025 FY 2026 Adopted vs. Adopted vs.FY
Category Actual Adopted Budgeted FY 2026 2026 Proposed
Proposed ($ (oho Change)
Change)
Operating Expenditures $758,287 $895,466 $792,269 -$103,197 -11.52%
Capital Outlay $8,311 $0 $0 $0
Fiscal Year 2026 Budget Book I Tequesta Pagpa;7$sg)f 334
Police
Agenda Item #1.
FY 2025 FY 2025
FY 2024 FY 2025 FY 2026 Adopted vs. Adopted vs.FY
Category Actual Adopted Budgeted FY 2026 2026 Proposed
Proposed ($ (oho Change)
Change)
Personal Services $3,026,637 $3,461,962 $4,185,532 $723,570 20.90%
Total Expenditures $3,793,235 $4,357,428 $4,977,801 $620,373 14.24%
Fiscal Year 2026 Budget Book I Tequesta Pagoa1743gf 334
Building
Agenda Item #1.
Building
This department is used to account for the fees charged for enforcing the Florida Building
Code per section 553.80, Florida Statutes.
Revenue Summary
Historical Revenues Across Department
$1,500K
$1,250K
$1,000K
$750 K
$500K
$250 K
0
FY2023 FY2024 FY2025 FY2026
Revenue Actual Revenue Surplus ® Revenue Budgeted
In the target budgetyear FY2026,the Building department's revenue budget is set at$1.4 million, reflecting an 8.24%
increase from the previousyear's budget of$1.3 million.This continues the upward trend from FY2025,which saw a 5.37%
increase in budgeted revenue compared to its prior period.
Notably,the actual revenue in FY2025 was$1.4 million, representing a significant 94.69%increase from the prior period
and exceeding the budgeted amount by 13.36%.The FY2026 budget aligns with this actual revenue figure, maintaining
the$1.4 million level but with a further 8.24%increase from the FY2025 budgeted amount.
Overall,the revenue projections for FY2026 indicate a sustained growth trajectory in the Building department's revenue,
building on the substantial actual revenue gains realized in FY2025.
Fiscal Year 2026 Budget Book I Tequesta Pag1qa;7fx6)f 334
Building
Agenda Item #1.
Revenues by Category
$1,500K
$1 M $1 M
$1 M
$1,OOOK
$729 K
$500K
0
FY2023 FY2024 FY2025 FY2026
• Charges for Services • Licenses and Permits • Miscellaneous Revenues
• Other Financing Sources • Unrestricted Investment Earnings
In FY2026,the total revenue for Building decreased by 4.52%to$1.4 million compared to the previousyear. Licenses and
Permits,which was the largest revenue source in FY2025 at$1.4 million and 97.34%of the total,declined significantly by
49.47%to$698,000,now representing 51.52%of the total revenue.
Other Financing Sources emerged as a major revenue category in FY2026,contributing$631,906 or 46.64%of the total,an
increase from$0 in the prior year. Unrestricted Investment Earnings decreased by 26.019/Dto$25,000,accounting for 1.85%
of total revenue.Charges for Services and Miscellaneous Revenues both dropped to$0, representing 0%of the total,with
decreases of 100%and 100%, respectively.
FY26 Revenues by Category
1935M
1
• Licenses and Permits $698,000 51.52%
• Other Financing Sources $631,906 46.64%
• Unrestricted Investment Earnings $25,000 1.85%
For the Building category in the Fiscal Year Revenue by category, Licenses and Permits generated $698,000,accounting
for 51.520/c of the total revenue.Other Financing Sources contributed$631,906, representing 46.640/c.Unrestricted
Investment Earnings added $25,000,which is 1.8596 of the total revenue.
Fiscal Year 2026 Budget Book I Tequesta Pag(oa�-65af 334
Building
Agenda Item #1.
Revenues by Category
FY 2025 FY 2025
FY 2024 FY 2025 FY 2026 Adopted vs. Adopted vs.FY
Category Actual Adopted Budgeted FY 2026 2026 Proposed
Proposed ($ (oho Change)
Change)
Charges for Services $2,216 $0 $0 $0
Licenses and Permits $681,333 $608,708 $698,000 $89,292 14.67%
Unrestricted Investment
$44,250 $25,003 $25,000 -$3 -0.01%
Earnings
Other Financing Sources $0 $618,094 $631,906 $13,812 2.23%
Miscellaneous Revenues $1,094 $0 $0 $0
Total Revenues $728,893 $1,251,805 $1,354,906 $103,101 8.24%
Expenditure Summary
Historical Expenditures Across Department
$1,500K
$1,250K
$1,000K
$750 K
$500K
$250 K
0
FY2023 FY2024 FY2025 FY2026
Expenses Actual III Expenditures Over Budget 0 Expenses Budgeted
In FY2026,the Building department's budgeted expenses increased to$1.4 million, representing a 9.12%rise from the
previous year's budget of$1.2 million.This continues the upward trend from FY2025,which saw a 4.52%increase in
budgeted expenses.The actual expenses in FY2025 were$1 million,which was 4.4%lower than the prior period and
accounted for 80.61%of the budgeted amount.The FY2026 budget reflects a significant increase compared to both the
budgeted and actual expenses of FY2025, indicating a notable expansion in planned expenditures for the Building
department.
Fiscal Year 2026 Budget Book I Tequesta PagiPaI774pf 334
Building
Agenda Item #1.
Expenditures by Category
Historical Expenditures by Category
$1,500K
$1 M
$1 M $1 M
$1,OOOK $896K
$500K
0 - M M
FY2023 FY2024 FY2025 FY2026
• Capital Outlay i Interfund Transfer Out • Operating Expenditures
Personal Services
The FY2026 budget for Building shows a total expenditure of$1.4 million, marking a 35.36%increase from the previous
year's$1 million. Personal Services remain the largest category,accounting for 58.08%of the total at$786,963,which is a
significant increase of$192,488 or 32.38%compared to the prior year.Operating Expenditures also rose notably to
$492,943, representing 36.380/6 of the total and increasing by$161,476 or 48.72%from the previous budget.
Capital Outlay,which had no allocation in the prior year, now comprises 5.54%of the total budget at$75,000.Conversely,
Interfund Transfer Out, previously$75,000 or 7.49%of the budget, has been completely eliminated,showing a 100%
decrease.These shifts highlight a reallocation of funds within the budget categories,with substantial increases in Personal
Services and Operating Expenditures alongside the introduction of Capital Outlay and the removal of Interfund Transfer
Out.
FY26 Expenditures by Category
I
1.35 M
• Capital Outlay $75,000 5.54%
• Operating Expenditures $492,943 36.38%
• Personal Services $786,963 58.08%
For the Building category in the Fiscal Year Expenditures by category, Personal Services account for$786,963,
representing 58.08%of the total expenditures.Operating Expenditures follow with $492,943, making up 36.38%.Capital
Outlay is$75,000,which is 5.54%of the expenditures.
Fiscal Year 2026 Budget Book I Tequesta Pag0aj7&gf 334
Building
Agenda Item #1.
Expenditures by Category
FY 2025 FY 2025
FY 2024 FY 2025 FY 2026 Adopted vs. Adopted vs.FY
Category Actual Adopted Budgeted FY 2026 2026 Proposed
Proposed ($ (oho Change)
Change)
Operating Expenditures $332,951 $409,476 $492,943 $83,467 20.38%
Interfund Transfer Out $0 $75,000 $0 -$75,000 -100.00%
Capital Outlay $45,308 $0 $75,000 $75,000
Personal Services $668,756 $757,220 $7867963 $29,743 3.93%
Total Expenditures $1,047,015 $1,241,696 $1,354,906 $113,210 9.12%
Fiscal Year 2026 Budget Book I Tequesta Pagpa;ZaQf 334
Code Compliance
Agenda Item #1.
Code Compliance
The Code Enforcement Department enforces adopted codes in order to protect and maintain public health and enhance
property value in the Village ofTequesta.
DEPARTMENT/DIVISION CORE FUNCTIONS
Enforce Property Maintenance Codes- Encourage voluntary compliance of Village codes
Impose Building Codes- Ensure compliance of Village building codes
Issue Building Permits- Review building plans for compliance with Village codes
Promote Community Aesthetics- Encourage citizens to keep their properties violation free
Revenue Summary
Historical Revenues Across Department
$40K
$30 K
$20 K
$10 K
0
FY2023 FY2024 FY2025 FY2026
Revenue Actual fb Revenue Surplus • Revenue Budgeted
In the target budgetyear FY2026,the budgeted revenue for Code Compliance remains steady at$1,500,showing no
change from the previous year.This contrasts with FY2025,where the budgeted revenue had sharply decreased by 95.1%
from the prior period.The actual revenue in FY2025 was$23,608,which was 4.93%higher than the prior period and
significantly exceeded the budgeted amount at 1,573.87%of the budget.The FY2026 budget maintains the same
budgeted revenue level as FY2025,indicating no anticipated increase or decrease in revenue for this category.
Fiscal Year 2026 Budget Book I Tequesta PagQajMpf 334
Code Compliance
Agenda Item #1.
Revenues by Category
$30K
$23K $22K $24K
$20K
$lOK
A I
$2 K
O
FY2023 FY2024 FY2025 FY2026
• Charges for Services • Fines and Forfeitures
In FY2026,the total revenue for Code Compliance is$1,500, representing a significant decrease of 93.65%from the previous
year's total of$23,608.The entire revenue in FY2026 comes from Fines and Forfeitures,which amount to$1,500 and
constitute 100%of the total.This category experienced a substantial decline of$20,645,or 93.23%,compared to the prior
year when it was$22,145.
Charges for Services,which previously contributed $1,463 or 6.2%of the total revenue in FY2025,dropped to$0 in FY2026,
marking a 100%decrease.This category's elimination further contributed to the overall reduction in total revenue.
FY26 Revenues by Category
I*5K
19 Fines and Forfeitures $1,500 100.00%
For the fiscal year,the Code Compliance revenue from Fines and Forfeitures totaled $1,500, representing 100%of the total
revenue by object summary.
Fiscal Year 2026 Budget Book I Tequesta Pagpa;gj4®f 334
Code Compliance
Agenda Item #1.
Revenues by Category
FY 2025 FY 2025
FY 2024 FY 2025 FY 2026 Adopted vs. Adopted vs.FY
Category Actual Adopted Budgeted FY 2026 2026 Proposed
Proposed ($ (oho Change)
Change)
Charges for Services $20,900 $0 $0 $0
Fines and Forfeitures $1,599 $1,500 $1,500 $0 0.00%
Total Revenues $22,499 $1,500 $1,500 $0 0.00%
Expenditure Summary
Historical Expenditures Across Department
$150 K
$125 K
$100 K
$75 K
$50 K
$25 K
0
FY2023 FY2024 FY2025 FY2026
Expenses Actual Expenses Budgeted
In the target budget year FY2026,the budgeted expenses for Code Compliance are$138,481, reflecting a slight increase of
0.11%compared to the previous year's budget of$138,325.This indicates a stabilization in planned expenditures following a
significant 26.6%increase from the prior period to FY2025.
Comparing actual expenses, FY2025 saw$82,038 spent,which was 59.31%of the budgeted amount and represented a
40.06%increase from the prior period.The FY2026 budget maintains a similar level of planned spending,suggesting
expectations for consistent expenditure levels relative to the previousyear's actual and budgeted amounts.
Fiscal Year 2026 Budget Book I Tequesta PagQaji?4opf 334
Code Compliance
Agenda Item #1.
Expenditures by Category
Historical Expenditures by Category
$150K
$138 K
$100K
$82K
$68K
$59 K �
$50K
0
FY2023 FY2024 FY2025 FY2026
Operating Expenditures 0 Personal Services
In FY2026,the total expenditures for Code Compliance increased significantlyto$138,481,marking a 68.8°/o rise from the
previous year's total of$82,038. Personal Services remained the largest expenditure category,accounting for 77.85%of the
total budget with $107,802.This represents a substantial increase of$41,678 or 63.03%compared to the prior year.
Operating Expenditures also saw a notable rise, reaching$30,679 and comprising 22.15%of the total budget.This category
experienced the highest percentage increase of 92.78%, up by$14,765 from the previous year.Overall, both major
categories contributed to the considerable growth in the Code Compliance budget,with Operating Expenditures nearly
doubling and Personal Services increasing by over 60%.
FY26 Expenditures by Category
1`%R
138K
I L
Operating Expenditures $30,679 22.15%
10 Personal Services $107,802 77.85%
For the fiscal year,Code Compliance's expenditures by category include Personal Services totaling $107,802,which
accounts for 77.85%of the total.Operating Expenditures amount to$30,679, representing 22.15%of the total expenditures.
Expenditures by Category
FY 2025 FY 2025
FY 2024 FY 2025 FY 2026 Adopted vs. Adopted vs.FY
Category Actual Adopted Budgeted FY 2026 2026 Proposed
Proposed ($ (oho Change)
Change)
Operating Expenditures $15,825 $28,600 $30,679 $22079 7.27%
Fiscal Year 2026 Budget Book I Tequesta Papa;g&g)f 334
Code Compliance
Agenda Item #1.
FY 2025 FY 2025
FY 2024 FY 2025 FY 2026 Adopted vs. Adopted vs.FY
Category Actual Adopted Budgeted FY 2026 2026 Proposed
Proposed ($ (oho Change)
Change)
Personal Services $42,749 $109,725 $107,802 -$1,923 -1.75%
Total Expenditures $58,574 $138,325 $138,481 $156 0.11%
Fiscal Year 2026 Budget Book I Tequesta Pagpa;94�pf 334
Fire
Agenda Item #1.
Fire
The Village of Tequesta Fire Department provides protection of lives and property and emergency medical services.
DEPARTMENT/DIVISION CORE FUNCTIONS
Emergency Response Services- Deliver professional and state of the art fire and rescue services.
Non-Emergency Response Services- Meet requests for non-emergency services in a professional and efficient
manner.
Community Risk Reduction- Improve the"Quality of Life" by identifying and mitigating community hazards.
Planning - Provide leadership and visionary direction for the Tequesta Fire Department.
Revenue Summary
Historical Revenues Across Department
$1,500K
$1,250K
$1,OOOK
$750 K
$500K
$250 K
0
FY2023 FY2024 FY202S FY2026
Revenue Actual 0 Revenue Surplus i Revenue Budgeted
In the target budgetyear FY2026,the Fire department's revenue budget is set at$1.3 million,reflecting a 6.41%increase
from the previous year FY2025.This follows a prior increase of 4.9%in FY2025 from its preceding period.The actual
revenue in FY2025 was$1.4 million,which was 7.22%higher than the prior period and exceeded the budgeted amount by
10.18%.The budgeted revenue for FY2026 continues the upward trend observed in FY2025, indicating a planned growth in
revenue compared to the previous year.
Fiscal Year 2026 Budget Book I Tequesta PagQaj65j6)f 334
Fire
Agenda Item #1.
Revenues by Category
$1,500K
$1 M $1 M $1 M
$1 M
$1,000K
$500K
0
FY2023 FY2024 FY2025 FY2026
• Charges for Services • Contributions and Donations • Grants
Inter-governmental Revenue 0 Miscellaneous Revenues
In FY2026,the total revenue for the Fire department is$1.3 million, representing a 3.42%decrease from the previous year's
$1.4 million.Charges for Services remain the largest revenue source,accounting for 99.05%of the total at$1.3 million,but
this category decreased by$44,428 or 3.24%compared to the prior year.
Inter-governmental Revenue increased by$3,523 or 38.31%, rising to$12,720 and making up 0.95%of the total revenue.
Contributions and Donations, Miscellaneous Revenues,and Grants all dropped to zero,each showing a 1001/16 decrease
from their previous amounts of$673,$763,and$5,081 respectively.Grants,which previously accounted for 0.37%of total
revenue,and Miscellaneous Revenues at 0.06%,are no longer contributing to the revenue in FY2026.
FY26 Revenues by Category
1934M
Charges for Services $1,325,893 99.05%
Inter-governmental Revenue $12,720 0.95%
For the Fire department's Fiscal Year Revenue by category,Charges for Services account for$1.3 million,representing
99.05%of the total revenue. Inter-governmental Revenue contributes$12,720, making up 0.95%of the total revenue.
Revenues by Category
FY 2025 FY 2025
F Adopted vs.Y 2024 FY 2025 FY 2026 Adopted vs.FY
Category Actual Adopted Budgeted FY 2026 2026 Proposed
Proposed ($ (oho Change)
Change)
Charges for Services $1,249,142 $1,237,546 $1,325,893 $88,347 7.14%
Fiscal Year 2026 Budget Book I Tequesta Page, .*f 334
Fire
Agenda Item #1.
FY 2025 FY 2025
FY 2024 FY 2025 FY 2026 Adopted vs. Adopted vs.FY
Category Actual Adopted Budgeted FY 2026 2026 Proposed
Proposed ($ (oho Change)
Change)
Contributions and Donations $162 $0 $0 $0
Inter-governmental Revenue $14,880 $7,434 $12,720 $5,286 71.11%
Miscellaneous Revenues $1,855 $3,000 $0 -$3,000 -100.00%
Grants $26,706 $10,000 $0 -$10,000 -100.00%
Total Revenues $1,292,745 $1,257,980 $1,338,613 $80,633 6.41%
Expenditure Summary
Historical Expenditures Across Department
$6M
$5M
$4M
$3 M
$2M
$1 M
0
FY2023 FY2024 FY2025 FY2026
Expenses Actual III Expenditures Over Budget Expenses Budgeted
In FY2026,the Fire department's budgeted expenses increased to$5.6 million, representing a 12.41%rise from the previous
year's budget of$5 million.This continues the upward trend from FY2025,which saw a 5.2196 increase in budgeted
expenses.The actual expenses in FY2025 were$4.5 million,which was 17.5%lower than the prior period and amounted to
90.63%of the budgeted amount.The FY2026 budget reflects a significant planned increase compared to both the
previous year's budget and actual expenditures.
Fiscal Year 2026 Budget Book I Tequesta Pagoalj475f)f 334
Fire
Agenda Item #1.
Expenditures by Category
Historical Expenditures by Category
$61M $6M $6M $6M
$5 M
$4M
$2M
0 -1i -A
FY2023 FY2024 FY2025 FY2026
Capital Outlay 40 Operating Expenditures 0 Personal Services
In FY2026,the Fire department's total expenditures increased by 24.04%to$5.6 million compared to the previousyear.
Personal Services remained the largest category,accounting for 86.77%of the total at$4.9 million,which is a 23.27%
increase of$922,978 from the prior year.Operating Expenditures also grew significantly, rising by 31.76%to$745,402 and
representing 13.23%of the total budget.Capital Outlay experienced a complete decrease,dropping 100%from$10,740 to
$0,eliminating its share of the budget.Overall,the budget saw notable increases in both Personal Services and Operating
Expenditures,while Capital Outlay was fully reduced.
FY26 Expenditures by Category
5.63 M
19 Operating Expenditures $745,402 1.3.23%
Personal Services $4,889,304 86.77%
For the Fire fiscal year expenditures by category, Personal Services account for$4.9 million, representing 86.77%of the
total expenditures.Operating Expenditures make up$745,402,which is 13.23%of the total.
Expenditures by Category
FY 2025 FY 2025
FY 2024 FY 2025 FY 2026 Adopted vs. Adopted vs.FY
Category Actual Adopted Budgeted FY 2026 2026 Proposed
Proposed ($ (oho Change)
Change)
Operating Expenditures $686,765 $762,156 $745,402 -$16,754 -2.20%
Capital Outlay $755,142 $9,200 $0 -$9,200 -100.00%
Fiscal Year 2026 Budget Book I Tequesta Pagoal,6$5gf 334
Fire
Agenda Item #1.
FY 2025 FY 2025
FY 2024 FY 2025 FY 2026 Adopted vs. Adopted vs.FY
Category Actual Adopted Budgeted FY 2026 2026 Proposed
Proposed ($ (oho Change)
Change)
Personal Services $4,064,455 $4,241,127 $4,889,304 $648,177 15.28%
Total Expenditures $5,506,362 $5,012,483 $5,634,706 $622,223 12.41%
Fiscal Year 2026 Budget Book I Tequesta PagQajUQwf 334
Public Works
Agenda Item #1.
Public Works
Public Works maintains high-quality public transportation and ROW infrastructure to enhance safety and provide effective
traffic circulation.
DEPARTMENT/DIVISION CORE FUNCTIONS
• Street repairs and maintenance- Provide quality maintenance for streets,sidewalks and alleys.
• Signs,signals and markings- Install and maintain traffic signs,and markings.
• Special projects- Provide support for special events and projects.
• Fleet services and repairs: Perform maintenance services and repairs to pieces of light, medium and heavy-duty
vehicles and construction equipment.
• Manage computerized vehicle and equipment inventory records: Manage and maintain accurate vehicle and
equipment records for all current and newly acquired fleet vehicles and equipment.
• Manage computerized service and repair records: Manage and maintain accurate service and repair records for all
Village owned vehicles and equipment.
• Manage fuel system, records and inventory: Manage and maintain database to ensure accurate fuel records; monitor
and maintain adequate diesel and unleaded fuel levels for all Village vehicles and equipment.
Revenue Summary
Historical Revenues Across Department
$3,000
$2,500
$2,000
$1,500
$1,000
$500
0
FY2023 FY2024 FY2025 FY2026
Revenue Actual Revenue Budgeted
Fiscal Year 2026 Budget Book I Tequesta Pagoalj90Sgf 334
Public Works
Agenda Item #1.
In theta rget budget year FY2026,the Public Works department has budgeted$1,000 in revenue.This represents a new
budgeted revenue category compared to the previous year FY2025,which had no budgeted revenue. However,the actual
revenue in FY2025 was$1,635,which was 31.88%lower than the prior period.The introduction of a $1,000 budgeted
revenue in FY2026 marks a notable change from the previous year's budget,although it is still less than the actual revenue
recorded in FY2025.
Revenues by Category
$3K
$2 K
$2 K 14$2K $2K
11 $1K
$1K 1
O -W if
FY2023 FY2024 FY2025 FY2026
Miscellaneous Revenues
In FY2026,the total revenue for Public Works under the Historical Revenue by category 2 is$1,000, representing a 38.84%
decrease from the previous year's total of$1,635.The entire revenue amount continues to come from Miscellaneous
Revenues,which decreased by$635,or 38.84%,from$1,635 in FY2025 to$1,000 in FY2026.This category remains the
largest and sole contributor to the total revenue,reflecting a significant reduction compared to the prior year.
FY26 Revenues by Category
1K
Miscellaneous Revenues $1,000 100.00%
For the Public Works Fiscal Year Revenue by category,the total revenue is$1,000,which accounts for 100%under
Miscellaneous Revenues.
Fiscal Year 2026 Budget Book I Tequesta Pagoal9 ls®f 334
Public Works
Agenda Item #1.
Revenues by Category
FY 2025 FY 2025
FY 2024 FY 2025 FY 2026 Adopted vs. Adopted vs.FY
Category Actual Adopted Budgeted FY 2026 2026 Proposed
Proposed ($ (oho Change)
Change)
Miscellaneous Revenues $2,400 $0 $1,000 $1,000
Total Revenues $2,400 $0 $1,000 $1,000
Expenditure Summary
Historical Expenditures Across Department
$2,500K
$2,000K
$1,500K
$1,000K
$500K
0
FY2023 FY2024 FY2025 FY2026
Expenses Actual Expenses Budgeted
In the Public Works Expenditure Summary for FY2026,the budgeted expenses increased to$2 million, marking a 12.5%
rise from the previousyear's budget of$1.8 million.This continues the upward trend from FY2025,which saw a 10.48%
increase in budgeted expenses compared to its prior period.The actual expenses in FY2025 were$1.4 million,representing
a 9.04%decrease from the previous period and accounting for 79.53%of the budgeted amount.The FY2026 budget
reflects a further commitment to increased spending,with a notable 12.5%growth over the FY2025 budget,indicating an
expectation of higher expenditures in Public Works for the target year.
wr
Fiscal Year 2026 Budget Book I Tequesta PagoaJ9�6jDf 334
Public Works
Agenda Item #1.
Expenditures by Category
Historical Expenditures by Category
$3M
$2 M
$2M
$2M $21M $11M PF
jA$1 M _
0
FY2023 FY2024 FY2025 FY2026
Capital Outlay 40 Operating Expenditures 0 Personal Services
The total budget for Public Works in FY2026 is$2 million,representing a 41.45%increase from the previous year's$1.4
million.Operating Expenditures remain the largest category,increasing by$356,681 or 44.93%to$1.2 million, now
accounting for 56.93%of the total budget, up from 55.57%in FY2025. Personal Services also saw a significant rise,growing
by$218,013 or 34.58%to$848,418,which is 41.98%of the total budget,slightly down in proportion from 44.12%the prior
year.Capital Outlay experienced the most substantial percentage increase, rising by$17,502 or 389.11%to$22,000,though
it remains the smallest category at 1.09%of the total budget.Overall,all major expenditure categories increased in FY2026
compared to FY2025,with Operating Expenditures showing the largest absolute increase and Capital Outlay the largest
relative increase.
FY26 Expenditures by Category
2902 M
40 Capital Outlay $22,000 1.09%
40 Operating Expenditures $1,150,624 56.93%
Personal Services $8483418 41.98%
For the fiscal year,the Public Works department's expenditures are divided into three main categories.Operating
Expenditures account for$1.2 million, representing 56.93°/6 of the total. Personal Services amount to$848,418,which is
41.98%of the expenditures.Capital Outlay is$22,000,making up 1.09%of the total expenditures.
Fiscal Year 2026 Budget Book I Tequesta PagpaJ9�jg)f 334
Public Works
Agenda Item #1.
Expenditures by Category
FY 2025 FY 2025
FY 2024 FY 2025 FY 2026 Adopted vs. Adopted vs.FY
Category Actual Adopted Budgeted FY 2026 2026 Proposed
Proposed ($ (oho Change)
Change)
Operating Expenditures $918,267 $1,049,660 $1,150,624 $100,964 9.62%
Capital Outlay $6,399 $0 $22,000 $22,000
Personal Services $646,153 $746,891 $848,418 $101,527 13.59%
Total Expenditures $1,570,819 $1,796,551 $2,021,042 $224,491 12.50%
Fiscal Year 2026 Budget Book I Tequesta PagoaJ945gf 334
Leisure Services
Agenda Item #1.
Leisure Services
The Parks Department is responsible for the maintenance of all Village parks and responsible for coordinating programs
and activities within the parks that maximize citizens'full enjoyment of Village parks and open spaces.
DEPARTMENT/DIVISION COPE FUNCTIONS
•Grounds maintenance-Ensure Village grounds are safe and aesthetically pleasing,including mowing,weed and
ant control,and litter abatement.
•Athletic field preparation - Ensure athletic fields are safe and aesthetically pleasing including preparation of ball
fields for leagues,tournaments and special events.
• Park facility maintenance and irrigation -Ensure park amenities are safe and aesthetically pleasing and ensure
irrigation systems maintained and operational.
Special projects- Provide support for special events and projects.
Administrative- Provide a system of parks and open space areas that are responsive to the needs of the citizens
while maximizing conservation of natural and tangible resources.
Revenue Summary
Historical Revenues Across Department
$300K
$250K
$200K
IMN
$150 K
$100 K
$50 K
0
FY2023 FY2024 FY2025 FY2026
Revenue Actual 0 Revenue Surplus ® Revenue Budgeted
In the target budgetyear FY2026,the Leisure Services revenue budget is set at$239,542,representing a significant
increase of 69.24%compared to the previous year's budget of$141,537.This marks a substantial growth following the prior
period's budget increase of22.1%from the year before.
Comparing to the previous year's actual revenue,which was$215,793 and slightly below its budget by 4.02%,the FY2026
budgeted revenue exceeds the prior actual by a notable margin.The previous actual revenue was 152.46%of its budget,
indicating that the FY2025 budget was conservative relative to actual receipts.
Fiscal Year 2026 Budget Book I Tequesta PagQa;9fr,6)f 334
Leisure Services
Agenda Item #1.
Overall,the FY2026 budget reflects a strong upward adjustment in revenue expectations for Leisure Services, building on
the prior year's actual performance and budget increases.
Revenues by Category
$300K
$220K $225K $240K
$216K
$200K
$100K
0 -
FY2023 FY2024 FY2025 FY2026
Charges for Services 0 Contributions and Donations 0 Grants
Miscellaneous Revenues 0 Rents and Royalities
In FY2026,the total revenue for Leisure Services increased by 11.01%to$239,542 compared to the previous year's$215,793.
The largest revenue category,Charges for Services, rose by14.44%, reaching $197,000 and representing 82.24%of the total
revenue, up from 79.77%the prior year. Rents and Royalties decreased by 3.4%to$40,042,accounting for 16.72%of total
revenue,down from 19.21%. Miscellaneous Revenues declined by 9.3%to$2,000,making up 0.83%of the total,a slight
decrease from 1.02%.Contributions and Donations increased from$0 to$500,now constituting 0.21%of total revenue.
Grants remained at$0.Overall,the increase in Charges for Services was the primary driver of the total revenue growth,
while Rents and Royalties and Miscellaneous Revenues saw modest declines.
FY26 Revenues by Category
ML 240K
NqqNW
Charges for Services $197,000 62.24%
Contributions and Donations $500 0.21%
• Miscellaneous Revenues $2,000 0.83%
• Rents and Royalities $40,042 16.72%
For the fiscal year,the Leisure Services revenue by category includes Charges for Services totaling $197,000,which
accounts for 82.24%of the revenue. Rents and Royalties contribute$40,042, representing 16.72%. Miscellaneous Revenues
amount to$2,000,or 0.83%,and Contributions and Donations make up$500,which is 0.21%of the total revenue.
Fiscal Year 2026 Budget Book I Tequesta PagealjA6lpf 334
Leisure Services
Agenda Item #1.
Revenues by Category
FY 2025 FY 2025
FY 2024 FY 2025 FY 2026 Adopted vs. Adopted vs.FY
Category Actual Adopted Budgeted FY 2026 2026 Proposed
Proposed ($ (oho Change)
Change)
Charges for Services $163,471 $113,515 $197,000 $83,485 73.55%
Contributions and Donations $1,450 $2,000 $500 -$1,500 -75.00%
Rents and Royalities $50,715 $24,022 $40,042 $16,020 66.69%
Miscellaneous Revenues $9,186 $2,000 $27000 $0 0.00%
Total Revenues $224,822 $141,537 $239,542 $98,005 69.24%
Expenditure Summary
Historical Expenditures Across Department
$1,750 K
$1,500K
$1,250K
$1,OOOK
$750 K
$500K
$250 K
0
FY2023 FY2024 FY2025 FY2026
Expenses Actual III Expenditures Over Budget 0 Expenses Budgeted
In the target budget year FY2026,the Leisure Services expenditure budget is set at$1.5 million, reflecting a 16.27%increase
from the previous year's budget of$1.3 million.This marks a significant rise compared to the 6.95%increase observed from
the prior period to FY2025.
In FY2025,actual expenses were$1.2 million,which was 3.43% lower than the previous period and represented 91.67%of
the budgeted amount.The FY2026 budget anticipates a higher level of spending compared to both the actual and
budgeted amounts of FY2025,indicating an overall upward trend in planned expenditures for Leisure Services.
Fiscal Year 2026 Budget Book I Tequesta PagoaJ976f)f 334
Leisure Services
Agenda Item #1.
Expenditures by Object Summary 2
Historical Expenditures by Object Summary 2
$2,000K
$1 M
$1,500K
$1 M $1 M $1 M
$1,000K
$500K
0
FY2023 FY2024 FY2025 FY2026
Operating Expenditures 0 Personal Services
The total budget for Leisure Services in FY2026 is$1.5 million, representing a 26.84%increase from the previous year's total
of$1.2 million.Operating Expenditures remain the largest category,accounting for 51.23%of the total budget at$765,181.
This is a significant increase of$168,130 or 28.16%compared to the prior year. Personal Services make up 48.77%of the total
budget at$728,562,also showing a substantial rise of$147,954 or 25.48%from the previous year.
Both major expenditure categories experienced notable growth,with Operating Expenditures increasing slightly more in
percentage terms than Personal Services.This marks a reversal from the prior year,where both categories had decreased.
The overall increase in the Leisure Services budget is driven primarily by these two categories,which together constitute
nearly the entire budget.
FY26 Expenditures by Object Summary 2
1.49 M
J_
19 Operating Expenditures $765,181 51.23%
40 Personal Services $728,562 48.77%
For the fiscal year,the Leisure Services category's expenditures are divided into Operating Expenditures and Personal
Services.Operating Expenditures amount to$765,181,representing 51.23%of the total. Personal Services total$728,562,
accounting for 48.77%of the expenditures.
Fiscal Year 2026 Budget Book I Tequesta Pagoalftgf 334
Leisure Services
Agenda Item #1.
Expenditures by Object Summary 2
FY 2025 FY 2025
FY 2024 FY 2025 FY 2026 Adopted vs. Adopted vs.FY
Category Actual Adopted Budgeted FY 2026 2026 Proposed
Proposed ($ (oho Change)
Change)
Operating Expenditures $608,234 $588,179 $765,181 $177,002 30.09%
Personal Services $611,305 $696,501 $728,562 $32,061 4.60%
Total Expenditures $1,219,539 $1,284,680 $1,493,743 $209,063 16.27%
Fiscal Year 2026 Budget Book I Tequesta Pagpa;MQf 334
Capital Improvement Plan
Agenda Item #1.
Capital Improvement Plan
Capital Budgeting Process
Basis for Capital Revenue and Expenditures Estimates
Capital Improvement Project Ranking and Prioritization
Process
Definitions and Criteria for Capital Projects
Fiscal Year 2026 Budget Book I Tequesta PagoAMpf 334
One Year Plan
Agenda Item #1.
One Year Plan
FY26 Total Capital Requested
$18,752,544
FY26 Total Funding Requested
$1817*529*544
FY26 Total Funding Requested by Source
1898 M
1%
® Capital Improvement Funds $2,132,044 11.37%
Debt Issuance $11,000,000 58.66%
• Operating Revenue $5,595,500 29.84%
• Other $25,000 0.13%
FY26 Total Funding Requested by Department
l
18.8 M
Comprehensive Planning $100,000 0.53%
Police Department $25,000 0.13%
Public Works $2,101,544 11.21%
Storm Water Utilities $200,000 1.07%
Water- Production $10,006,000 53.36%
Water-Administration $5,945,000 31.70%
Water-Distribution $375,000 2.00%
Fiscal Year 2026 Budget Book I Tequesta PagoaJQ16®f 334
One Year Plan
Agenda Item #1.
FY26 Capital Cost Breakdown
2026 $19 M
0 $21M $41M $61M $81M $10M $12M $14M $16M $18M $20M
® Capital Costs $18 3 752,544 100.00%
• Operational Costs $0 0.00%
FY26 Cost Savings & Revenue Breakdown
2026
I Cost Savings $0 N/A
Revenue $0 N/A
Fiscal Year 2026 Budget Book I Tequesta Pago,;Q41Df 334
Multi-Year Plan
Agenda Item #1.
Capital Improvement Multi-Year Plan
FY26 - FY30 Total Funding Requested by Department
$20M $
$15M
$lOM
$4M $5M $5M
$5M $3M
0
2026 2027 2028 2029 2030
Funding by Department Totals(all years)
Comprehensive Planning $100,000 0.28%
Fire Control $120,000 0.34%
IT $370,000 1.04%
19 Leisure Services $1,000,000 2.82%
Police Department $68,000 0.19%
10 Public Works $8,718,544 24.56%
• Storm Water Utilities $700,000 1.97%
Water- Production $14,492,000 40.86%
Water-Administration $63 030,000 17.00%
Water-Distribution $33 870,000 10.91%
FY26 - FY30 Total Funding Requested by Source
$20M $19M
$15M
$10M
$5M $3M $4M $5M $5M
0
2026 2027 2028 2029 2030
Funding by Source Totals(all years)
40 Capital Improvement Funds $93372,044 26.42%
• Debt Issuance $133300,000 37.50%
Grant Revenue $2303000 0.65%
• Operating Revenue $12,541,500 35.36%
Other $25,000 0.07%
Fiscal Year 2026 Budget Book I Tequesta Pagpa;Qj�g1f 334
Multi-Year Plan
Agenda Item #1.
FY26 - FY30 Capital Cost Breakdown
2026 $19 M
2027 $3 M
2028 $4M
2029 $5M
2030 $5 M
0 $2M $4M $6M $8M $10M $12M $14M $16M $18M $20M
Capital Cost Totals(all years)
Capital Costs $35,468,544 100.00%
Operational Costs $0 0.00%
FY26 - FY30 Cost Savings & Revenue Breakdown
2026
2027
2028
2029
2030
Cost Savings&Revenue Totals(all years)
4 Cost Savings $0 N/A
Revenue $0 N/A
tkFiscal Year 2026 Budget Book I Tequesta Pagoaj"pf 334
Project Types
Agenda Item #1.
Capital Improvement Plan - Project Types
FY26 - FY30 Capital Costs By Project Type
35.5 M
Capital Request Form $35,468,544 100.00%
Capital Request Form
Category FY2026 FY2027 FY2028 FY2029 FY2030 Total
5-Year Road Capital $710,000 $710,000 $710,000 $710,000 $710,000 $3,550,000
Improvement Program
5-Year Sidewalk Capital $170,000 $170,000 $170,000 $170,000 $170,000 $850,000
Improvement Plan-
Sidewalk Infrastructure
Enhancements
BS&A Cloud Migration or $0 $180,000 $0 $0 $0 $180,000
Replacement
Building Improvements $47,500 $535,000 $675,000 $727,500 $727,500 $2,712,500
Computerized $20,000 $70,000 $5,000 $5,000 $5,000 %05,000
Maintenance
Management System
(CMMS)&Asset
Management
Constitution Park $0 $0 $0 $1,000,000 $0 S2,000,000
Playground Ages -12Year
Old replacement
Construction of a Storage- $250,000 $0 $0 $0 $0 $250,000
Maintenance Facility at
Tequesta Park
Enhancing and Preserving $0 $75,000 $0 $75,000 $0 $150,000
the Tree Canopy in the
Village of Tequesta
Equipment and Machinery $0 $0 $0 $15,000 $15,000 $30,000
Replacements
Equipment Purchases $22,000 $15,000 $22,000 $15,000 $0 $74,000
Establishing and Allocating $0 $0 $200,000 $0 $0 $200,000
Funds for Track and Signal
Maintenance at Tequesta
Drive Railroad Grade
Crossing
Exterior Painting-Six(6) $75,000 $0 $0 $0 $0 $75,000
Mixed Media Filters
(Pressurized Vessels),
Plumbing,Surge Tank&
Miscellaneous
Fiscal Year 2026 Budget Book I Tequesta Pagpa?Qf,6)f 334
Project Types
Agenda Item #1.
Category FY2026 FY2027 FY2028 FY2029 FY2030 Total
Floridan Well $430,000 $0 $459,000 $0 $480,000 $1,369,000
Rehabilitation
Flushing Program(Auto- $50,000 $51,000 $52,000 $53,000 $54,000 $260,000
flushers)-Dead End Mains
LUCAS Auto Compression $0 $45,000 $0 $0 $0 $45,000
Device(2)
Old Dixie Improvements $100,000 $0 $0 $0 $0 $100,000
Palo Alto Hardware $0 $0 $140,000 $0 $0 %40,000
Refresh&3Y Support
Permanent Relocation of $660,000 $0 $0 $0 $0 $660,000
PO WTP Concentrate
Disposal
Public Services Building- $47,500 $0 $0 $0 $0 $47,500
Structural Steel Repairs
(Public Works Project)
Purchase a Boat Lift for the $25,000 $0 $0 $0 $0 $25,000
Marine Unit
Purchasing an8.Sftx20ft $0 $20,000 $0 $0 $0 $20,000
enclosed trailer
Remote Wellsite PLC $25,000 $120,000 $0 $0 $0 $145,000
upgrades
Replace expiring ballistic $0 $0 $23,000 $0 $0 $23,000
plates for officers
Replace Three Entrance $70,000 $0 $0 $0 $0 $70,000
Gates&Enhance Security
Storage Area Roof Kit $35,000 $0 $0 $0 $0 $35,000
Stormwater Swale $100,000 $0 $0 $0 $0 $100,000
Reclamation(Regrade)
Projects-Three Projects-
Garden Street,North Dover
Road,and Dover Circle
Stormwater System $100'000 $110,000 $120,000 $130,000 $140,000 $600,000
Maintenance-Repair and
Replacement
Stryker Power Loader and $0 $0 $75,000 $0 $0 $75,000
Stretcher
Surficial Well Rehabilitation $111,000 $118,000 $125,000 $132,000 $139,000 $625,000
Surficial Well $0 $0 $1,348,000 $1,390,000 $0 $2,738,000
Replacements-Wells SA18,
and SA20(FY28&FY29)
Tequesta Bridge 5-Year $854,544 $0 $0 $0 $0 $854,544
Capital Improvement Plan
VMware ESXi Host $0 $50,000 $0 $0 $0 $50,000
Replacement
Water Distribution System $150,000 $150,000 $150,000 $150,000 $150,000 $750,000
Valve Replacement
Program
Water System $175,000 $0 $0 $0 $0 $175,000
Interconnection
Improvement Project
Well No.19-Surficial Well $1,225,000 $0 $0 $0 $0 $1,225,000
Replacement(SA19-FY26)
Western Wellfield Raw $150,000 $0 $0 $0 $0 $150,000
(Untreated)Water Main
Pigging(Cleaning)
WM#2-Ph2-Beach Road $4,700,000 $0 $0 $0 $0 $4,700,000
Water Main Replacement
Fiscal Year 2026 Budget Book I Tequesta Pagq ,pf 334
Project Types
Agenda Item #1.
Category FY2026 FY2027 FY2028 FY2029 FY2030 Total
Program(Phase 2)
WM#5(Ph1&2)Country $0 $0 $0 $85,000 $2,600,000 $2,685,000
Club Dr.N Water Main
Replacement Program
WTP 16"Fiberglass Raw $0 $175,000 $0 $0 $0 $175,000
Water Main Pipe
Replacement/
Refurbishment
WTP Membrane $1,125,000 $0 $0 $0 $0 $1,125,000
Replacement Program-
Tra ins#l,2,&3
WTP RO Building Break $25,000 $0 $0 $0 $0 $25,000
Room Small Remodel
WTP Upgrades:SCADA, $7,300,000 $0 $0 $0 $0 $7,300,000
Chemical Feed&Safety,
Pump Efficiency&
Optimization
Total Capital Request $18,752,544 $2,594,000 $4,274,000 $4,657,500 $5,190,500 $35,468,544
Form
Fiscal Year 2026 Budget Book I Tequesta Pagoa;Q77pf 334
Agenda Item #1.
Capital Improvement Plan - Departments
FY26 - FY30 Capital Costs by Department
35.5 M
%;
Comprehensive Planning $100,000 0.28%
® Fire Control $120,000 0.34%
IT $370,000 1.04%
Leisure Services $1,000,000 2.82%
Police Department $68,000 0.19%
Public Works $8,718,544 24.58%
• Storm Water Utilities $700,000 1.97%
Water- Production $14,492,000 40.86%
Water-Administration $6,030,000 17.00%
Water-Distribution $3,870,000 10.91%
Comprehensive Planning
Category FY2026 FY2027 FY2028 FY2029 FY2030 Total
Old Dixie Improvements $100,000 $0 $0 $0 $0 $10o,000
Total Comprehensive Planning $100,000 $o $0 $0 $o $100,000
Fire Control
Category FY2026 FY2027 FY2028 FY2029 FY2030 Total
LUCAS Auto Compression Device (2) $0 $45,000 $0 $0 $o $45,000
Stryker Power Loader and Stretcher $0 $0 $75,000 $0 $o $75,000
Total Fire Control $0 $45,000 $75,000 $0 $0 $120,000
IT
Category FY2026 FY2027 FY2028 FY2029 FY2030 Total
BS&A Cloud Migration or Replacement $o $180,000 $0 $o $o $180,000
Palo Alto Hardware Refresh &3YSupport $o $0 $140,000 $o $o $140,000
VMware ESXi Host Replacement $o $50,000 $0 $o $o $50,000
Total IT $0 $230,000 $140,000 $0 $0 $370,000
Leisure Services
Category FY2026 FY2027 FY2028 FY2029 FY2030 Total
Constitution Park Playground Ages 5-12 Year Old $0 $0 $0 $1,000,000 $0 $1,000,000
replacement
Total Leisure Services $0 $o $0 $1,000,000 $o $1,000,000
Fiscal Year 2026 Budget Book I Tequesta Pagoa;Q$,j)f 334
Agenda Item #1.
Police Department
Category FY2026 FY2027 FY2028 FY2029 FY2030 Total
Purchase a Boat Lift for the Marine Unit $25,000 $0 $0 $0 $0 $25,000
Purchasing an 8.5ft x 20ft enclosed trailer $0 $20,000 $0 $0 $0 $20,000
Replace expiring ballistic plates for officers $0 $0 $23,000 $0 $0 $23,000
Total Police Department $25,000 $20,000 $23,000 $0 $0 $68,000
Public Works
Category FY2026 FY2027 FY2028 FY2029 FY2030 Total
5-Year Road Capital $710,000 $710,000 $710,000 $710,000 $710,000 $3,550,000
Improvement Program
5-Year Sidewalk Capital $170,000 $170,000 $170,000 $170,000 $170,000 $850,000
Improvement Plan-
Sidewalk Infrastructure
Enhancements
Building Improvements $47,500 $535,000 $675,000 $727,500 $727,500 $2,712,500
Construction of a Storage- $250,000 $0 $0 $0 $0 $250,000
Maintenance Facility at
Tequesta Park
Enhancing and Preserving $0 $75,000 $0 $75,000 $0 $150,000
the Tree Canopy in the
Village of Tequesta
Equipment and Machinery $0 $0 $0 $15,000 $15,000 $30,000
Replacements
Equipment Purchases $22,000 $15,000 $22,000 $15,000 $0 $74,000
Establishing and Allocating $0 $0 $200,000 $0 $0 $200,000
Funds for Track and Signal
Maintenance at Tequesta
Drive Railroad Grade
Crossing
Public Services Building- $47,500 $0 $0 $0 $0 $47,500
Structural Steel Repairs
(Public Works Project)
Tequesta Bridge 5-Year $854,544 $0 $0 $0 $0 $854,544
Capital Improvement Plan
Total Public Works $2,101,544 $1,505,000 $1,777,000 $1,712,500 $1,622,500 $8,718,544
Storm Water Utilities
Category FY2026 FY2027 FY2028 FY2029 FY2030 Total
Stormwater Swale Reclamation (Regrade) $100,000 $0 $0 $0 $0 $100,000
Projects-Three Projects-Garden Street, North
Dover Road,and Dover Circle
Stormwater System Maintenance- Repairand $100,000 $110,000 $120,000 $130,000 $140,000 $600,000
Replacement
Total Storm Water Utilities $200,000 $110,000 $120,000 $130,000 $140,000 $700,000
Water - Production
Category FY2026 FY2027 FY2028 FY2029 FY2030 Total
Exterior Painting -Six(6) Mixed Media Filters $75,000 $0 $0 $0 $0 $75,000
(Pressurized Vessels), Plumbing,Surge Tank&
Miscellaneous
Floridan Well Rehabilitation $430,000 $0 $459,000 $0 $480,000 $1,369,000
Permanent Relocation of PO WTP Concentrate $660,000 $0 $0 $0 $0 $660,000
Disposal
Remote Wellsite PLC upgrades $25,000 $120,000 $0 $0 $0 $145,000
Fiscal Year 2026 Budget Book I Tequesta Papa;Q%,Qf 334
Agenda Item #1.
Category FY2026 FY2027 FY2028 FY2029 FY2030 Total
Replace Three Entrance Gates&Enhance Security $70,000 $0 $0 $0 $0 $70,000
Storage Area Roof Kit $35,000 $0 $0 $0 $0 $35,000
Surficial Well Rehabilitation $111,000 $118,000 $125,000 $132,000 $139,000 $625,000
Surficial Well Replacements-Wells SA18,and $0 $0 $1,348,000 $1,390,000 $0 $2,738,000
SA20(FY28&FY29)
Western Wellfield Raw(Untreated) Water Main $150,000 $0 $0 $0 $0 $150,000
Pigging (Cleaning)
WTP16" Fiberglass Raw Water Main Pipe $0 $175,000 $0 $0 $0 $175,000
Replacement/Refurbishment
WTP Membrane Replacement Program -Trains $1,125,000 $0 $0 $0 $0 $1,125,000
#1,2,&3
WTP PO Building Break Room Small Remodel $25,000 $0 $0 $0 $0 $26,000
WTP Upgrades:SCADA,Chemical Feed &Safety, $7,300,000 $0 $0 $0 $0 $7,300,000
Pump Efficiency&Optimization
Total Water- Production $10,006,000 $413,000 $1,932,000 $1,522,000 $619,000 $14,492,000
Water-Administration
Category FY2026 FY2027 FY2028 FY2029 FY2030 Total
Computerized Maintenance Management $20,000 $70,000 $5,000 $5,000 $5,000 $105,000
System (CMMS) &Asset Management
Well No.19-Surficial Well Replacement (SA19- $1,225,000 $0 $0 $0 $0 $1,225,000
FY26)
WM#2-Ph2-Beach Road Water Main $4,700,000 $0 $0 $0 $0 $4,700,000
Replacement Program (Phase 2)
Total Water-Administration $5,945,000 $70,000 $5,000 $5,000 $5,000 $6,030,000
Water-Distribution
Category FY2026 FY2027 FY2028 FY2029 FY2030 Total
Flushing Program (Auto-flushers) - Dead End $50,000 $51,000 $52,000 $53,000 $54,000 $260,000
Mains
Water Distribution System Valve Replacement $150,000 $150,000 $150,000 $150,000 $150,000 $750,000
Program
Water System Interconnection Improvement $175,000 $0 $0 $0 $0 $175,000
Project
WM#S(Ph1 &2)Country Club Dr. N Water Main $0 $0 $0 $85,000 $2,600,000 $2,685,000
Replacement Program
Total Water-Distribution $375,000 $201,000 $202,000 $288,000 $2,804,000 $3,870,000
Fiscal Year 2026 Budget Book I Tequesta Pagoa;jftf 334
Agenda Item #1.
Capital Improvement Plan - Expenditures
FY26 - FY30 Expenditures by Fund
35.5 M
Capital Improvement Funds $9,372,044 26.42%
19 Debt Issuance $13,300,000 37.50%
19 Grant Revenue $230,000 0.65%
• Operating Revenue $12,541,500 35.36%
® Other $25,000 0.07%
Capital Improvement Funds
Category FY2026 FY2027 FY2028 FY2029 FY2030 Total
5-Year Road Capital $710,000 $710,000 $710,000 $710,000 $710,000 $3,550,000
Improvement Program
5-Year Sidewalk Capital $170,000 $170,000 $170,000 $170,000 $170,000 $850,000
Improvement Plan-
Sidewalk Infrastructure
Enhancements
Building Improvements $47,500 $535,000 $675,000 $727,500 $727,500 $2,712,500
Constitution Park $0 $0 $0 $800,000 $0 $800,000
Playground Ages -12Year
Old replacement
Construction of a Storage- $250,000 $0 $0 $0 $0 $250,000
Maintenance Facility at
Tequesta Park
Enhancing and Preserving $0 $75,000 $0 $75,000 $0 $150,000
the Tree Canopy in the
Village of Tequesta
Equipment and Machinery $0 $0 $0 $15,000 $15,000 $30,000
Replacements
Old Dixie Improvements $100,000 $0 $0 $0 $0 $100,000
Stryker Power Loader and $0 $0 $75,000 $0 $0 $75,000
Stretcher
Tequesta Bridge 5-Year $854,544 $0 $0 $0 $0 $854,544
Capital Improvement Plan
Total Capital $2,132,044 $1,490,000 $1,630,000 $2,497,500 $1,622,500 $9,372,044
Improvement Funds
Debt Issuance
Category FY2026 FY2027 FY2028 FY2029 FY2030 Total
WM#2-Ph2-Beach Road Water Main $4,300,000 $0 $0 $0 $0 $4,300,000
Replacement Program (Phase 2)
Fiscal Year 2026 Budget Book I Tequesta PagjQj 17®f 334
Agenda Item #1.
Category FY2026 FY2027 FY2028 FY2029 FY2030 Total
WM#S(Ph1 &2)Country Club Dr. N Water Main $0 $0 $0 $0 $2,300,000 $2,300,000
Replacement Program
WTP Upgrades:SCADA,Chemical Feed &Safety, $6,700,000 $0 $0 $0 $0 $6,700,000
Pump Efficiency&Optimization
Total Debt Issuance $11,000,000 $0 $0 $0 $2,300,000 $13,300,000
Grant Revenue
Category FY2026 FY2027 FY2028 FY2029 FY2030 Total
Constitution Park Playground Ages 5-12 Year Old $0 $0 $0 $200,000 $0 $200,000
replacement
VMware ESXi Host Replacement $0 $30,000 $0 $0 $0 $30,000
Total Grant Revenue $0 $30,000 $0 $200,000 $0 $230,000
Operating Revenue
Category FY2026 FY2027 FY2028 FY2029 FY2030 Total
BS&A Cloud Migration or $0 $180,000 $0 $0 $0 $M,000
Replacement
Computerized $20,000 $70,000 $5,000 $5,000 $5,000 $105,000
Maintenance
Management System
(CMMS)&Asset
Management
Equipment Purchases $22,000 $15,000 $22,000 $15,000 $0 $74,000
Establishing and Allocating $0 $0 $200,000 $0 $0 $200,000
Funds for Track and Signal
Maintenance at Tequesta
Drive Railroad Grade
Crossing
Exterior Painting-Six(6) $75,000 $0 $0 $0 $0 $75,000
Mixed Media Filters
(Pressurized Vessels),
Plumbing,Surge Tank&
Miscellaneous
Floridan Well Rehabilitation $430,000 $0 $459,000 $0 $480,000 $1,369,000
Flushing Program(Auto- $50,000 $51,000 $52,000 $53,000 $54,000 $260,000
flushers)-Dead End Mains
LUCAS Auto Compression $0 $45,000 $0 $0 $0 $45,000
Device(2)
Palo Alto Hardware Refresh $0 $0 $140,000 $0 $0 $140,000
&3Y Support
Permanent Relocation of $660,000 $0 $0 $0 $0 $660,000
PO WTP Concentrate
Disposal
Public Services Building- $47,500 $0 $0 $0 $0 $47,500
Structural Steel Repairs
(Public Works Project)
Purchasing an8.5ftx20ft $0 $20,000 $0 $0 $0 $20,000
enclosed trailer
Remote Wellsite PLC $25,000 $120,000 $0 $0 $0 $145,000
upgrades
Replace expiring ballistic $0 $0 $23,000 $0 $0 $23,000
plates for officers
Replace Three Entrance $70,000 $0 $0 $0 $0 $70,000
Gates&Enhance Security
Storage Area Roof Kit $35,000 $0 $0 $0 $0 $35,000
Fiscal Year 2026 Budget Book I Tequesta Pagoa;441Df 334
Agenda Item #1.
Category FY2026 FY2027 FY2028 FY2029 FY2030 Total
Stormwater Swale $100,000 $0 $0 $0 $0 $100,000
Reclamation(Regrade)
Projects-Three Projects-
Garden Street,North Dover
Road,and Dover Circle
Stormwater System $100,000 $110,000 $120,000 $130,000 $140,000 $600,000
Maintenance-Repair and
Replacement
Surficial Well Rehabilitation $1i1,000 $118,000 $125,000 $132,000 $139,000 $625,000
Surfcial Well $0 $0 $1,348,000 $1,390,000 $0 $2,738,000
Replacements-Wells SA18,
and SA20(FY28&FY29)
VMware ESXi Host $0 $20,000 $0 $0 $0 $20,000
Replacement
Water Distribution System $150,000 $150,000 $150,000 $150,000 $150,000 $750,000
Valve Replacement
Program
Water System $175,000 $0 $0 $0 $0 $175,000
Interconnection
Improvement Project
Well No.19-Surficial Well $1,225,000 $0 $0 $0 $0 $1,225,000
Replacement(SA19-FY26)
Western Wellfield Raw $150,000 $0 $0 $0 $0 $150,000
(Untreated)Water Main
Pigging(Cleaning)
WM#2-Ph2-Beach Road $400,000 $0 $0 $0 $0 $400,000
Water Main Replacement
Program(Phase 2)
WM#S(Ph 1&2)Country $0 $0 $0 $85,000 $300,000 $385,000
Club Dr.N Water Main
Replacement Program
WTP 16"Fiberglass Raw $0 $175,000 $0 $0 $0 $175,000
Water Main Pipe
Replacement/
Refurbishment
WTP Membrane $1,125,000 $0 $0 $0 $0 $1,125,000
Replacement Program-
Tra i ns#1,2,&3
WTP PO Building Break $25,000 $0 $0 $0 $0 $25,000
Room Small Remodel
WTP Upgrades:SCADA, $600,000 $0 $0 $0 $0 $600,000
Chemical Feed&Safety,
Pump Efficiency&
Optimization
Total Operating $5,595,500 $1,074,000 $2,644,000 $1,960,000 $1,268,000 $12,541,500
Revenue
Other
Category FY2026 FY2027 FY2028 FY2029 FY2030 Total
Purchase a Boat Lift for the Marine Unit $25,000 $0 $0 $0 $0 $25,000
Total Other $25,000 $0 $0 $0 $0 $25,000
Fiscal Year 2026 Budget Book I Tequesta PagpA3�,g)f 334
Agenda item#1.
Capital Projects
Capital Projects
Project Name Years Departments Type Total
5-Year Road Capital Improvement Program 2026-2030Public Works Capital Request Form$3,550,000
5-Year Sidewalk Capital Improvement Plan - 2026-2030Public Works Capital Request Form $850,000
Sidewalk Infrastructure Enhancements
BS&A Cloud Migration or Replacement 2027 IT Capital Request Form $180,000
Building Improvements 2026-2030Public Works Capital Request Form$2,712,500
Computerized Maintenance Management 2026-2030Water-Administration Capital Request Form $105,000
System (CMMS) &Asset Management
Constitution Park Playground Ages 5-12 Year Old 2029 Leisure Services Capital Request Form$1,000,000
replacement
Construction of a Storage-Maintenance Facility at 2026 Public Works Capital Request Form $250,000
Tequesta Park
Enhancing and Preserving the Tree Canopy in the2027-2029 Public Works Capital Request Form $150,000
Village of Tequesta
Equipment and Machinery Replacements 2029-2030Public Works Capital Request Form $30,000
Equipment Purchases 2026-2029Public Works Capital Request Form $74,000
Establishing and Allocating Funds for Track and 2028 Public Works Capital Request Form $2007 000
Signal Maintenance at Tequesta Drive Railroad
Grade Crossing
Exterior Painting -Six(6) Mixed Media Filters 2026 Water- Production Capital Request Form $75,000
(Pressurized Vessels), Plumbing,Surge Tank&
Miscellaneous
Floridan Well Rehabilitation 2026-2030Water- Production Capital Request Form$1,369,000
Flushing Program (Auto-flushers) - Dead End 2026-2030Water-Distribution Capital Request Form $260,000
Mains
LUCAS Auto Compression Device (2) 2027 Fire Control Capital Request Form $45,000
Old Dixie Improvements 2026 Comprehensive Planning Capital Request Form $100,000
Palo Alto Hardware Refresh &3YSupport 2028 IT Capital Request Form $140,000
Permanent Relocation of PO WTP Concentrate 2026 Water- Production Capital Request Form $660,000
Disposal
Public Services Building -Structural Steel Repairs 2026 Public Works Capital Request Form $47,500
(Public Works Project)
Purchase a Boat Lift for the Marine Unit 2026 Police Department Capital Request Form $25,000
Purchasing an 8.5ft x 20ft enclosed trailer 2027 Police Department Capital Request Form $20,000
Remote Wellsite PLC upgrades 2026-2027Water- Production Capital Request Form $145,000
Replace expiring ballistic plates for officers 2028 Police Department Capital Request Form $23,000
Replace Three Entrance Gates&Enhance Security2026 Water- Production Capital Request Form $70,000
Storage Area Roof Kit 2026 Water- Production Capital Request Form $35,000
Stormwater Swale Reclamation (Regrade) 2026 Storm Water Utilities Capital Request Form $100,000
Projects-Three Projects-Garden Street, North
Dover Road,and Dover Circle
Stormwater System Maintenance- Repair and 2026-2030Storm Water Utilities Capital Request Form $6007 000
Replacement
Stryker Power Loader and Stretcher 2028 Fire Control Capital Request Form $757 000
Surficial Well Rehabilitation 2026-2030Water- Production Capital Request Form $625,000
Surficial Well Replacements-Wells SA18,and 2028-2029Water- Production Capital Request Form$2,738,000
SA20(FY28&FY29)
Fiscal Year 2026 Budget Book I Tequesta Pagpj347gf 334
Agenda Iltem#1.
Project Name Years Departments Type Total
Tequesta Bridge 5-Year Capital Improvement Plan2026 Public Works Capital Request Form $854,544
VMware ESXi Host Replacement 2027 IT Capital Request Form $50,000
Water Distribution System Valve Replacement 2026-2030Water-Distribution Capital Request Form $750,000
Program
Water System Interconnection Improvement 2026 Water-Distribution Capital Request Form $175,000
Project
Well No.19-Surficial Well Replacement (SA19- 2026 Water-Administration Capital Request Form$1,225,000
FY26)
Western Wellfield Raw(Untreated) Water Main 2026 Water- Production Capital Request Form $150,000
Pigging (Cleaning)
WM#2-Ph2-Beach Road Water Main 2026 Water-Administration Capital Request Form$4,700,000
Replacement Program (Phase 2)
WM#S(Ph 1 &2)Country Club Dr. N Water Main 2029-2030Water-Distribution Capital Request Form$2,685,000
Replacement Program
WTP 16" Fiberglass Raw Water Main Pipe 2027 Water- Production Capital Request Form $1757 000
Replacement/Refurbishment
WTP Membrane Replacement Program -Trains 2026 Water- Production Capital Request Form$1,125,000
#1,2,&3
WTP RO Building Break Room Small Remodel 2026 Water- Production Capital Request Form $25,000
WTP Upgrades:SCADA,Chemical Feed &Safety, 2026 Water- Production Capital Request Form$7,300,000
Pump Efficiency&Optimization
Fiscal Year 2026 Budget Book I Tequesta PagRa�j fa6)f 334
Comprehensive Planning
Agenda Item #1.
Comprehensive Planning
FY26 - FY30 Comprehensive Planning Projects
$150K
$100 K
$100K
$50K
0 0 0 0
0
2026 2027 2028 2029 2030
Old Dixie Improvements $100,000 100.00%
Summary of Requests
Category FY2026 FY2027 FY2028 FY2029 FY2030 Total
Old Dixie Improvements $100,000 $0 $0 $0 $0 $100,000
Total Summary of $100,000 $0 $0 $0 $0 $100,000
Requests
Fiscal Year 2026 Budget Book I Tequesta Page Q,15aQf 334
Old Dixie Improvements
Agenda Item #1.
Old Dixie Improvements
Overview Project Location
Request Owner Jeremy Allen,Village Manager
Department Comprehensive Planning
Type Other ue 2
_ Q
Estimated Start 06/1/2026 �_„C1 N oMQs� p
Date
Estimated 06/1/2027
Completion Date
Request Description
As part of the FY2025-2026 Strategic Plan,the Council has asked for beautification improvements to be done to Old Dixie.
Details
Request Type: New
Capital Cost
FY2026 Budget Total Budget(all years) Project Total
$100K $100K $100K
Detailed Breakdown
Category FY2026 Total
Proposed
Other $100,000 $100,000
Total $100,000 $100,000
Funding Sources
FY2026 Budget Total Budget (all years) Project Total
$100K $100K $100K
Detailed Breakdown
Category FY2026 Total
Proposed
Capital Improvement Funds $100,000 $100,000
Total $100,000 $100,000
tKA Fiscal Year 2026 Budget Book I Tequesta PagpA37spf 334
Fire Control
Agenda Item #1.
Fire Control
FY26 - FY30 Fire Control Projects
$100K
$75K
$75K
$50K $45K
$25K 0
0 0 0
0
2026 2027 2028 2029 2030
LUCAS Auto Compression Device (2) $45,000 37.50%
Stryker Power Loader and Stretcher $75,000 62.50%
Summary of Requests
Category FY2026 FY2027 FY2028 FY2029 FY2030 Total
LUCAS Auto Compression $0 $45,000 $0 $0 $0 $45,000
Device(2)
Stryker Power Loader and $0 $0 $75,000 $0 $0 $75,000
Stretcher
Total Summary of $0 $45,000 $75,000 $0 $0 $120,000
Requests
Fiscal Year 2026 Budget Book I Tequesta PagpA3�sgf 334
LUCAS Auto Compression Device (2)
Agenda Item #1.
LUCAS Auto Compression Device (2)
Overview Project Location
Request Owner John McLoughlin, Fire Chief Q
K
CaumryClub
Department Fire Control
Type Other k g
a
o,
Estimated Start 10/1/2026 pa ,u,ner,nim
r,a„ oM,wbo.00pcs«rerwp
Date
Estimated 03/31/2027
Completion Date
Request Description
LUCAS Auto Compression devices are used for the care and transport of patients in cardiac arrest.The devices manage the
chest compressions for the patient,allowing the rescuers to focus on other aspects of resuscitation.This will replace two of
our oldest units purchased in 2014/2015.
Images
ti
LUCAS Auto Compression
Device
Picture of LUCAS Device
Details
Request Type: Replacement
Supplemental attachments
CJ LUCAS Device
LUCAS CPR Device
Fiscal Year 2026 Budget Book I Tequesta PagRa�j%�Qf 334
LUCAS Auto Compression Device (2)
Agenda Item #1.
Capital Cost
FY2026 Budget Total Budget(all years) Project Total
$0 $45K $45K
Detailed Breakdown
Category FY2027 Total
Proposed
Machinery/Equipment $45,000 $45,000
Total $45,000 $45,000
Funding Sources
FY2026 Budget Total Budget(all years) Project Total
$0 $45K $45K
Detailed Breakdown
Category FY2027 Total
Proposed
Operating Revenue $45,000 $45,000
Total $45,000 $45,000
Fiscal Year 2026 Budget Book I Tequesta Pagp j�6l�gf 334
St ker Power Loader and Stretcher
Agenda Item #1.
Stryker Power Loader and Stretcher
Overview
Request Owner John McLoughlin, Fire Chief
Department Fire Control
Type Other
Estimated Start 10/1/2026
Date
Estimated 03/31/2027
Completion Date
Request Description
This purchase would replace the two powerload/stretcher combination units currently in use on Rescue 85 and Rescue 285.
The stretcher is used to move patients between the scene of an emergency incident and the rescue vehicle and from the
emergency vehicle to the emergency room.The power loader safely secures the patient in the back of the vehicle. Both the
power loader and power stretcher reduce the risk of mishandling of pateients and back/shoulder injuries to first responders.
Stryker stretcher and loader components(purchased in 2018)are set to"expire"at the completion of the maintenance
agreement which runs through February 2027. Maintaining the units past this date would represent a serious liability risk to
the Village of Tequesta.Consideration to spread out the purchase over two years is shown below with the purchase of one
unit to coincide with the replacement of a New Rescue Truck in FY-26, but you could place both stretcher/power loaders in
the FY27 Budget provided supply chain issues allow for prompt delivery and installation.
Images
Stryker Power Loader and
Stretcher
Picture of Stryker Power
Loader and Stretcher
Details
Request Type: Replacement
Fiscal Year 2026 Budget Book I Tequesta Pagpa;a 1S®f 334
St ker Power Loader and Stretcher
Agenda Item #1.
Supplemental attachments
Stryker Ambulance Stretcher
Stryker Power-Load Ambulance Stretcher
Capital Cost
FY2026 Budget Total Budget (all years) Project Total
$0 $75 K $75 K
Detailed Breakdown
Category FY2028 Total
Proposed
Machinery/Equipment $75,000 $75,000
Total $75,000 $75,000
Funding Sources
FY2026 Budget Total Budget(all years) Project Total
$0 $75 K $75 K
Detailed Breakdown
Category FY2028 Total
Proposed
Capital Improvement Funds $75,000 $75,000
Total $75,000 $75,000
Fiscal Year 2026 Budget Book I Tequesta PagpAj ZQf 334
IT
Agenda Item #1.
IT
FY26 - FY30 IT Projects
$300K
$230 K
$200K
$140 K
$100K 9
0 0 0
0
2026 2027 2028 2029 2030
BS&A Cloud Migration or $180,000 48.65%
Replacement
Palo Alto Hardware Refresh &3Y $140,000 37.84%
Support
VMware ESXi Host Replacement $50,000 13.51%
Summary of Requests
Category FY2026 FY2027 FY2028 FY2029 FY2030 Total
BS&A Cloud Migration or $0 $180,000 $0 $0 $0 $180,000
Replacement
Palo Alto Hardware Refresh $0 $0 $140,000 $0 $0 $140,000
&3Y Support
VMware ESXi Host $0 $50,000 $0 $0 $0 $50,000
Replacement
Total Summary of $0 $230,000 $140,000 $0 $0 $370,000
Requests
Fiscal Year 2026 Budget Book I Tequesta Pagpa4 &)f 334
BS&A Cloud Mi ration or Replacement
Agenda Item A.
BS&A Cloud Migration or Replacement
Overview
Request Owner Brad Gomberg, Information
Technology Director
Department IT
Type Other
Estimated Start 10/1/2026
Date
Estimated 12/31/2026
Completion Date
Request Description
BS&A on-premise will go end of life by 2026.We need to prepare to migrate to cloud.
Details
Request Type: Replacement
Capital Cost
FY2026 Budget Total Budget(all years) Project Total
$0 $180K $180K
Detailed Breakdown
Category FY2027 Total
Proposed
Machinery/Equipment $180,000 $180,000
Total $180,000 $180,000
Funding Sources
FY2026 Budget Total Budget(all years) Project Total
$0 $180K $180K
Detailed Breakdown
Category FY2027 Total
Proposed
Operating Revenue $180,000 $180,000
Total $180,000 $180,000
Fiscal Year 2026 Budget Book I Tequesta Pagpa;a4epf 334
Palo Alto Hardware Refresh &3Y Support
Agenda Item #1.
Palo Alto Hardware Refresh & 3Y Support
Overview
Request Owner Brad Gomberg, Information
Technology Director
Department IT
Type Other
Request Description
Existing Palo Alto firewall hardware goes end-of-life 8/28
Details
Request Type: Replacement
Capital Cost
FY2026 Budget Total Budget(all years) Project Total
$0 $140 K $140 K
Detailed Breakdown
Category FY2028 Total
Proposed
Machinery/Equipment $140,000 %40,000
Total $140,000 $140,000
Funding Sources
FY2026 Budget Total Budget(all years) Project Total
$0 $140 K $140 K
Detailed Breakdown
Category FY2028 Total
Proposed
Operating Revenue $140,000 %40,000
Total $140,000 $140,000
Fiscal Year 2026 Budget Book I Tequesta Pagpa;�fb6)f 334
VMware ESM Host Replacement
Agenda Item #1.
VMware ESM Host Replacement
Overview
Request Owner Brad Gomberg, Information
Technology Director
Department IT
Type Other
Estimated Start 10/1/2027
Date
Estimated 11/1/2027
Completion Date
Request Description
Existing ESXi hosts will be end of life and will require replacement to maintain support.
Details
Request Type: Replacement
Capital Cost
FY2026 Budget Total Budget(all years) Project Total
$0 $50 K $50 K
Detailed Breakdown
Category FY2027 Total
Proposed
Machinery/Equipment $50,000 $50,000
Total $50,000 $50,000
Fiscal Year 2026 Budget Book I Tequesta Page, gpf 334
VMware ESM Host Replacement
Agenda Item #1.
Funding Sources
FY2026 Budget Total Budget(all years) Project Total
$0 $50 K $50 K
Detailed Breakdown
Category FY2027 Total
Proposed
Grant Revenue $30,000 $30,000
Operating Revenue $20,000 $20,000
Total $50,000 $50,000
Fiscal Year 2026 Budget Book I Tequesta Pagoa`4279f)f 334
Leisure Services
Agenda Item #1.
Leisure Services
FY26 - FY30 Leisure Services Projects
$1,500K
$1 M
$1,000K
$500K
0 0 0 0
0
2026 2027 2028 2029 2030
Constitution Park Playground $1,000,000 100.00%
Ages 5-12 Year Old replacement
Summary of Requests
Category FY2026 FY2027 FY2028 FY2029 FY2030 Total
Constitution Park $0 $0 $0 $1,000,000 $0 $1,000,000
Playground Ages 5-12 Yea r
Old replacement
Total Summary of $0 $0 $0 $1,000,000 $0 $1,000,000
Requests
Fiscal Year 2026 Budget Book I Tequesta Pago.42$9gf 334
Constitution Park Playground Ages 5-12 Year Old replacement
Agenda Item #1.
Constitution Park Playground Ages 5 - 12 Year
Old replacement
Overview
Request Owner Greg Corbitt, Parks& Recreation
Director
Department Leisure Services
Type Other
Estimated Start 10/1/2027
Date
Estimated 12/31/2029
Completion Date
Request Description
The playground at Constitution Park has been a beloved fixture in the community for the past two decades, providing
children with a safe and engaging space for recreation and play.
However,after 20 years of constant use and exposure to the elements,the playground is showing signs of wear and
deterioration. In light of this,it is time to consider replacing the aging playground with a new, modern facility that meets
current safety standards and offers enhanced features and amenities.
Justification:
1.Safety concerns:As playground equipment ages,it can become structurally compromised, posing potential safety hazards
to children.Cracks,rust,and weakened materials can increase the risk of accidents and injuries. By replacing the old
playground,we can ensure that children have access to a safe and secure play environment.
2.Accessibility:Over the past two decades,advancements have been made in designing playgrounds that are inclusive and
accessible to children of all abilities.The replacement playground can incorporate features such as wheelchair ramps,
adaptive swings,and sensory play elements,allowing children with disabilities to fully participate and enjoy the park
experience.
3.Technological advancements: Modern playground equipment often includes interactive elements and innovative designs
that encourage imaginative play and physical activity. Features such as electronic play panels,climbing structures,and
interactive water features can enhance the play experience and attract more visitors to the park.
4.Community engagement:The process of planning and installing a new playground provides an opportunity for
community engagement and input. By involving local residents, parents,and children in the decision-making process,we
can ensure that the new playground reflects the needs and preferences of the community,fostering a sense of ownership
and pride.
S. Long-term cost savings:While the initial cost of replacing the playground may seem significant,investing in a new, high-
quality facility can result in long-term cost savings. Newer playground equipment is often more durable and requires less
maintenance, reducing ongoing repair and replacement expenses over time.
Fiscal Year 2026 Budget Book I Tequesta Pagpa4�%vf 334
Constitution Park Playground Ages 5-12 Year Old replacement
Agenda Item #1.
In conclusion,replacing the 20-year-old playground at Constitution Park is not only necessary for ensuring the safety and
well-being of children, but also an opportunity to create a vibrant and inclusive community space that will be enjoyed for
years to come.
Details
Request Type: Replacement
Supplemental attachments
rF Berliner Tritopia
rF 047a4225e4aa76ca6cbe.pdf
rF dl6d5c38e99188db5ee9.pdf
rF 2588a60704e5b5c616f0.pdf
Capital Cost
FY2026 Budget Total Budget (all years) Project Total
$0 $1 M $1 M
Detailed Breakdown
Category FY2029 Total
Proposed
Machinery/Equipment $1,000,000 $1,000,000
Total $1,000,000 $1,000,000
Funding Sources
FY2026 Budget Total Budget(all years) Project Total
$0 $1 M $1 M
Detailed Breakdown
Category FY2029 Total
Proposed
Capital Improvement Funds $800,000 $800,000
Grant Revenue $200,000 $200,000
Total $1,000,000 $1,000,000
Fiscal Year 2026 Budget Book I Tequesta Pagoa?JQggf 334
Police Department
Agenda Item #1.
Police Department
FY26 - FY30 Police Department Projects
$30K
$25 K
$23K
$20 K
$20K
$10K
0 0
0
2026 2027 2028 2029 2030
Purchase a Boat Lift for the Marine $25,000 36.76%
Unit
• Purchasing an 8.5ft x 20ft enclosed $20,000 29.41%
trailer
Replace expiring ballistic plates for $23,000 33.82%
officers
Summary of Requests
Category FY2026 FY2027 FY2028 FY2029 FY2030 Total
Purchase a Boat Lift for the $25,000 $0 $0 $0 $0 $25,000
Marine Unit
Purchasing an 8.5ft x 20ft $0 $20,000 $0 $0 $0 $20,000
enclosed trailer
Replace expiring ballistic $0 $0 $23,000 $0 $0 $23,000
plates for officers
Total Summary of $25,000 $20,000 $23,000 $0 $0 $68,000
Requests
Fiscal Year 2026 Budget Book I Tequesta PagoaJ3b®f 334
Purchase a Boat Lift for the Marine Unit
Agenda Item #1.
Purchase a Boat Lift for the Marine Unit
Overview
Request Owner James McGrew,Asst.Chief
Department Police Department
Type Other
Estimated Start 10/1/2025
Date
Estimated 07/31/2026
Completion Date
Request Description
To purchase a boat lift to raise the Marine Unit out of the water when not in use. This is a 30,000 pound capacity boat lift. The
boat lift would be installed on the Bureau of Land Management's property at the BLM's new dock. This would help save
wear and tear on the Marine Unit,and help strengthen the partnership between the Village ofTecluesta and Bureau of Land
Management.
Images
Boat Lift
Boat Lift for BLM property
Details
Request Type: New
Fiscal Year 2026 Budget Book I Tequesta Pagoj3ZQf 334
Purchase a Boat Lift for the Marine Unit
Agenda Item #1.
Capital Cost
FY2026 Budget Total Budget(all years) Project Total
$25 K $25 K $25 K
Detailed Breakdown
Category FY2026 Total
Proposed
Machinery/Equipment $25,000 $25,000
Total $25,000 $25,000
Funding Sources
FY2026 Budget Total Budget(all years) Project Total
$25 K $25 K $25 K
Detailed Breakdown
Category FY2026 Total
Proposed
Other $25,000 $25,000
Total $25,000 $25,000
Fiscal Year 2026 Budget Book I Tequesta Pagpa;J?jg)f 334
Purchasing an 8.5ft x 20ft enclosed trailer
Agenda Item #1.
Purchasing an 8.5ft x 20ft enclosed trailer
Overview
Request Owner James McGrew,Asst.Chief
Department Police Department
Type Other
Estimated Start 10/1/2026
Date
Estimated 06/30/2027
Completion Date
Request Description
Enclosed Trailer 8.5ft x 20 ft. This trailer would be used for transporting materials to events,for the Explorer Program,and
other Village ofTequesta events.
Images
Enclosed Trailer
Details
Request Type: New
Capital Cost
FY2026 Budget Total Budget(all years) Project Total
$0 $20 K $20 K
Detailed Breakdown
Category FY2027 Total
Proposed
Machinery/Equipment $20,000 $20,000
Total $20,000 $20,000
Fiscal Year 2026 Budget Book I Tequesta PagpaJJ4e§)f 334
Purchasing an 8.5ft x 20ft enclosed trailer
Agenda Item #1.
Funding Sources
FY2026 Budget Total Budget(all years) Project Total
$0 $20 K $20 K
Detailed Breakdown
Category FY2027 Total
Proposed
Operating Revenue $20,000 $20,000
Total $20,000 $20,000
Fiscal Year 2026 Budget Book I Tequesta Pago%. 334
Re lace expirin ballistic plates for officers
Agenda Item #T.
Replace expiring ballistic plates for officers
Overview
Request Owner James McGrew,Asst.Chief
Department Police Department
Type Other
Estimated Start 10/1/2028
Date
Estimated 02/28/2029
Completion Date
Request Description
The ballistic plates Tequesta officers have will be expiring in 2029. These new level IV plates provide an additional level of
protection beyond the officers' normal Kevlar vests. These level IV plates are rated to protect against rifle fire.
Images
Ballistic Plate
Details
Request Type: Replacement
Fiscal Year 2026 Budget Book I Tequesta Pagpajj@opf 334
Re lace expirin ballistic plates for officers
Agenda Item #T.
Capital Cost
FY2026 Budget Total Budget(all years) Project Total
$0 $23 K $23 K
Detailed Breakdown
Category FY2028 Total
Proposed
Other $23,000 $23,000
Total $23,000 $23,000
Funding Sources
FY2026 Budget Total Budget(all years) Project Total
$0 $23 K $23 K
Detailed Breakdown
Category FY2028 Total
Proposed
Operating Revenue $23,000 $23,000
Total $23,000 $23,000
Fiscal Year 2026 Budget Book I Tequesta Pagpap-Yopf 334
Public Works
Agenda Item #1.
Public Works
FY26 - FY30 Public Works Projects
$3M
$2M
$2M � $2M $2M $2M $2M
$1 M -
0
2026 2027 2028 2029 2030
5-Year Road Capital Improvement $3,550,000 40.72%
Program
• 5-Year Sidewalk Capital $850,000 9.75%
Improvement Plan -Sidewalk
Infrastructure Enhancements
Building Improvements $2,712,500 31.11%
• Construction of a Storage- $250,000 2.87%
Maintenance Facility at Tequesta
Park
Enhancing and Preserving the Tree $150,000 1.72%
Canopy in the Village of Tequesta
Equipment and Machinery $30j000 0.34%
Replacements
Equipment Purchases $74,000 0.85%
Establishing and Allocating Funds $200j000 2.29%
for Track and Signal Maintenance
at Tequesta Drive Railroad Grade
Crossing
Public Services Building - $47,500 0.54%
Structural Steel Repairs(Public
Works Project)
Tequesta Bridge 5-Year Capital $854,544 9.80%
Improvement Plan
Summary of Requests
Category FY2026 FY2027 FY2028 FY2029 FY2030 Total
5-Year Road Capital $710,000 $710,000 $710,000 $710,000 $710,000 $3,550,000
Improvement Program
5-Year Sidewalk Capital $170,000 $170,000 $170,000 $170,000 $170,000 $850,000
Improvement Plan-
Sidewalk Infrastructure
Enhancements
Building Improvements $47,500 $535,000 $675,000 $727,500 $727,500 $21712,500
Fiscal Year 2026 Budget Book I Tequesta Pagppl%gf 334
Public Works
Agenda Item #1.
Category FY2O26 FY2O27 FY2O28 FY2O29 FY2O3O Total
Construction of a Storage- $250,000 $0 $0 $0 $0 $250,000
Maintenance Facility at
Tequesta Park
Enhancing and Preserving $0 $75,000 $0 $75,000 $0 $150,000
the Tree Canopy in the
Village of Tequesta
Equipment and Machinery $0 $0 $0 $15,000 $15,000 $30,000
Replacements
Equipment Purchases $22,000 $15,000 $22,000 $15,000 $0 $74,000
Establishing and Allocating $0 $0 $200,000 $0 $0 $200,000
Funds for Track and Signal
Maintenance at Tequesta
Drive Railroad Grade
Crossing
Public Services Building- $47,500 $0 $0 $0 $0 $47,500
Structural Steel Repairs
(Public Works Project)
Tequesta Bridge S-Year $854,544 $0 $0 $0 $0 $854,544
Capital Improvement Plan
Total Summary of $2,101,544 $1,505,000 $1,777,000 $1,712,500 $1,622,500 $8,718,544
Requests
Fiscal Year 2026 Budget Book I Tequesta PagAwf 334
5-Year Road Capital Improvement Program
Agenda Item #1.
5 - Year Road Capital Improvement Program
Overview Project Location
Request Owner Doug Chambers, Public Works
Director Fairway N
1 equesla y�
Department Public Works g `°
Type Other 4
0
Beewn SY 4 m��r,i;pensrrrnrMap
Estimated Start 10/1/2026
Date
Estimated 08/30/2030
Completion Date
Request Description
Village S-Year Road Improvement Plan Summary
The Village's 5-Year Road Improvement Plan is a proactive,strategic framework aimed at preserving and enhancing the
quality,safety,and longevity of the Village's roadway infrastructure.The plan outlines scheduled resurfacing and
reconstruction projects over a five-year period,but it is also designed to remain flexible and responsive to changing
conditions.
Each year,Village staff conduct thorough inspections and assessments of all public roadways.These annual reviews are
critical in determining which roads require resurfacing,rehabilitation,or reconstruction. Roads are evaluated based on
multiple criteria,including:
• Age of the Road Surface-Older roads nearing or exceeding their expected lifespan are prioritized for review.
• Current Pavement Condition-Cracking, potholes,surface wear,and overall structural integrity are closely examined.
• Traffic Volume-Roads with higher daily vehicle counts receive higher priority due to their greater impact on residents
and wear rate.
• Presence of Underground Utilities-Coordination with utility schedules is essential to avoid redundant work and ensure
new pavement is not disturbed prematurely.
• Upcoming Infrastructure Projects-Roadways affected by planned utility or drainage projects may have resurfacing
postponed until that work is complete.
Based on the findings of these annual assessments,the original 5-year plan is updated as necessary to reflect the most
current needs.This dynamic approach ensures that the Village maintains a high-quality road network in the most cost-
effective and minimally disruptive way possible.
Road improvements will continue in Areas 1,2,and 3,as outlined in the Village's Roadway Capital Improvement Plan.These
areas have been prioritized based on existing pavement conditions,drainage concerns,and long-term infrastructure
planning.
To prepare for road improvements scheduled in upcoming fiscal years,where needed the Village will utilize Professional
Engineering Services to conduct comprehensive site surveys.These surveys will provide the necessary data to develop
detailed engineering design plans for each roadway segment.
Fiscal Year 2026 Budget Book I Tequesta Pagpapi�bgf 334
5-Year Road Capital Improvement Program
Agenda Item #1.
The design plans will focus on addressing existing road depressions, re-establishing proper roadway grades,and
incorporating a defined roadway crown.These modifications are critical for improving stormwater management by enabling
sheet flow drainage away from the road surface, reducing the risk of ponding and long-term pavement deterioration.
In addition,driveway aprons that sit below the newly established roadway profile will be reconstructed to ensure smooth
transitions between private property and the public right-of-way.This work will be completed prior to the milling and paving
phase.
Where necessary,flush concrete header curbs will be installed at road intersections and other key areas.These curbs will
provide structural support at the roadway edge,enhance stormwater conveyance,and improve the turning radius for larger
vehicles,all while maintaining a low-profile appearance that is consistent with local aesthetics.
The Public Works Department will continue to evaluate all Village roads on an annual basis.This assessment will ensure that
the Capital Improvement Plan remains responsive to changing road conditions and community needs.The plan and project
schedule will be adjusted as necessary to prioritize safety,functionality,and cost-efficiency.
The following roads are currently recommended for repair and resurfacing.
These roads exhibit widespread cracking,edge deterioration,and surface depressions,making them high-priority candidates
for improvement:
Fiscal Year 2026
1.Cedarhill Lane
2. Hickory Hill (North)
3.Qual Circle
4.Teakwood Circle
S.Woodland Drive
6. Polar Road
7.Oak Ridge Lane
Fiscal Year 2027
1. River Drive
2. Point Circle
3. Fairway North
4. North Place
S.Tequesta Circle
Fiscal Year 2028
1. Pinehill Trail West
2. Pinehill Trial East
3.Golf Club Circle
Fiscal Year 2029
1.Country Club Circle
2.Tradewinds Circle
3. Leeward Circle
4.Starboard Way
S.Gulfstream Drive
Fiscal Year 2030
Fiscal Year 2026 Budget Book I Tequesta Pagoa.WAo®f 334
5-Year Road Capital Improvement Program
Agenda Item #1.
1. Dover Road
2.Short Avenue
3. Norfolk Avenue
4. Evergreen Avenue
Details
Request Type: Replacement
Supplemental attachments
C7 Roadway Capital Improvement Map
5-Year Assessment
Capital Cost
FY2026 Budget Total Budget(all years) Project Total
$710 K $3.55 M $3.55 M
Detailed Breakdown
Category FY2026 FY2027 FY2028 FY2029 FY2030 Total
Proposed Proposed Proposed Proposed Proposed
Roadways $635,000 $635,000 $635,000 $635,000 $635,000 $3,175,000
Architect/Engineering $75,000 $75,000 $75,000 $75,000 $75,000 $375,000
Services
Total $710,000 $710,000 $710,000 $710,000 $710,000 $3,550,000
Funding Sources
FY2026 Budget Total Budget(all years) Project Total
$710 K $3.55 M $3.55 M
Detailed Breakdown
Category FY2026 FY2027 FY2028 FY2029 FY2030 Total
Proposed Proposed Proposed Proposed Proposed
Capital Improvement Funds $710,000 $710,000 $710,000 $710,000 $710,000 $3,550,000
Total $710,000 $710,000 $710,000 $710,000 $710,000 $3,550,000
Fiscal Year 2026 Budget Book I Tequesta Pagp..W--2oQf 334
5-Year Sidewalk Capital Improvement Plan-Sidewalk Infrastructure Enhancements
Agenda Item #1.
Fiscal Year 2026 Budget Book I Tequesta PaglQg)f 334
Building Improvements
Agenda Item #1.
Building Improvements
Overview
Request Owner Doug Chambers, Public Works
Director
Department Public Works
Type Other
Estimated Start 10/1/2027
Date
Estimated 10/1/2032
Completion Date
Request Description
Facilities Maintenance,Repair and Replacement
Our core principle is proactive planning,ensuring that needs and expenses are anticipated.The Operations and Maintenance
Plan enables us to preserve and extend the service life of our building systems and components.
STRATEGIC INITIATIVES
Preventive Maintenance
We conduct preventive maintenance at scheduled intervals to minimize the risk of equipment failure or performance
decline.Our maintenance cycles are planned based on regulatory requirements,manufacturer recommendations,and the
necessity of taking equipment out of service.This proactive approach reduces operational failures and extends the
equipment's life cycle.
Corrective Maintenance
Corrective maintenance is performed when a fault or anomaly is detected,often during routine preventive maintenance.This
process restores equipment to normal operating conditions.While cost-effective in the short term,corrective maintenance
remains viable until a total failure occurs.
Condition-Based Maintenance
Condition-based maintenance relies on our installed equipment monitoring and automation systems.The condition of the
equipment is continuously assessed through online detection,and maintenance is triggered when preset indicators signal
deterioration or malfunction.This ensures maintenance is performed precisely when needed.
Risk-Based Maintenance
Risk-based maintenance is conducted based on analysis, measurements,and periodic testing.The collected data is
evaluated to assess the current condition of the equipment.This method helps determine the appropriate timeframe for
maintenance, repairs,or replacement based on asset condition and risk assessment.
Facility Service Costs
Fiscal Year 2026 Budget Book I Tequesta Pagoa.W pf 334
Building Improvements
Agenda Item #1.
We are committed to reducing building maintenance costs by employing qualified staff and effectively managing
employees and contractors. By ensuring the right personnel with the appropriate skill sets,we minimize overtime expenses
and subcontractor reliance.
Cost-Saving Strategies
• Optimized Procurement-We collaborate with local and statewide vendors to secure discounted pricing on equipment,
supplies,and materials.
• Government&State Contracts-We leverage competitively bid government and state contracts,allowing us to access
exclusive discounts.
• Long-Term Agreements-We actively pursue long-term fixed pricing contracts to ensure cost stability and
predictability.
• Competitive&Reliable Partnerships-We prioritize competitively bid contracts and work with reputable, professional
contractors to maintain high-quality service at the best value.
LIFE CYCLE AND REPLACEMENT PLANNED MAINTENANCE
Planned Maintenance
Planned maintenance involves the replacement of building subsystems that have reached the end of their serviceable life.
Average Service Life of Building Systems
We assess and schedule replacements based on industry standards and system performance to ensure reliability and
efficiency.
• Roof Systems(20-25 Years)
• HVAC Equipment and Controls(20 Years)
• HVAC Distribution System (40 Years)
• Electrical Equipment(30 years)
• Plumbing Fixtures(30 Years)
• Plumbing Rough-in (50 Years)
• Fire Protection Systems(40 Years)
• Fire Detection Systems(20 Years)
• Built-in Specialties and equipment (2S Years)
• Standby Generator(20-40 Years depending on run-hrs)
• Bulk Fuel Storage Tank(20 years)
• Site Development Hardscape (As needed)
• Site Development Landscape (As Needed).
Fiscal Year 2026
The Village engaged professional engineers from Kimley-Horn and Associates to conduct a comprehensive structural
integrity inspection of the building's structural steel at the Public Services Building, located at 136 Bridge Road,Tequesta, FL
33469.
The inspection revealed numerous deficiencies,including steel erosion and corrosion,which could compromise the
building's long-term stability and safety.Given the extent of these structural concerns,the Village has prioritized the
necessary repairs as part of its long-term maintenance strategy.
To address these issues,the Village plans to initiate a competitive bidding process in Fiscal Year 2026 to procure a qualified
contractor for the repair and restoration of the structural steel components. Kimley-Horn will continue to provide support
Fiscal Year 2026 Budget Book I Tequesta PagpaJ4516)f 334
Building Improvements
Agenda Item #1.
throughout this process,assisting with bidding oversight and construction management services to ensure the project is
completed efficiently and to industry standards.
The estimated cost of these services,to include contingencies,is$95,000.00.
The Utilities Dept.will fund 1/2 of this project as this building is shared by both the Utilities and Public Works Departments.
Building Improvements
The Village submitted multiple projects to the Palm Beach County Local Mitigation Strategy(LMS) Committee for
consideration.
The following projects have been approved and prioritized on the LMS Projects List,positioning them for future grant
applications and funding opportunities.
These projects are being incorporated into the Five-Year Capital Improvement Plan,and the Department will continue to
pursue and secure grants to ensure their successful completion.
Facility inspections and assessments will be conducted regularly and annually,allowing for adjustments to the Five-Year Plan
as needed.
The projects can be completed in a phased approach over the next 5-7 years.
Fiscal Year 2027
Public Safety Emergency Generator$535,000.00
Fiscal Year 2028
Village Hall Wind Mitigation Project$675,000.00
Fiscal Years 2029-2030
Public Safety Wind Mitigation Project$1.455,000.00
Details
Request Type: Replacement
Supplemental attachments
rF Public Safety Generator
rF Village Hall Wind Mitagation
rF Public Safety Wind Mitigation
6F Budgetary Estimates
Fiscal Year 2026 Budget Book I Tequesta Page, *f 334
Building Improvements
Agenda Item #1.
rF Public Services Facility 136 Bridge Road
Engineers Opinion of Probable Construction Cost
rF Public Services Facility 136 Bridge Road
Structural Inspection Report
Capital Cost
FY2026 Budget Total Budget(all years) Project Total
$47.5K $2.71 M $2.71 M
Detailed Breakdown
Category FY2026 FY2027 FY2028 FY2029 FY2030 Total
Proposed Proposed Proposed Proposed Proposed
Other(2) $0 $0 $0 $727,500 $727,500 $1,455,000
Other $0 $0 $675,000 $0 $0 $675,000
Machinery/Equipment $0 $535,000 $0 $0 $0 $535,000
Buidlings $47,500 $0 $0 $0 $0 $47,500
Total $47,500 $535,000 $675,000 $727,500 $727,500 $2,712,500
Funding Sources
FY2026 Budget Total Budget(all years) Project Total
$47.5K $2.71 M $2.71 M
Detailed Breakdown
Category FY2026 FY2027 FY2028 FY2029 FY2030 Total
Proposed Proposed Proposed Proposed Proposed
Capital Improvement Funds $47,500 $535,000 $675,000 $727,500 $727,500 $2,712,500
Total $47,500 $535,000 $675,000 $727,500 $727,500 $2,712,500
Fiscal Year 2026 Budget Book I Tequesta Pagoa�411pf 334
Construction of a Storage-Maintenance Facility at Tequesta Park
Agenda Item #1.
Fiscal Year 2026 Budget Book I Tequesta Pagoa�4$1gf 334
Enhancing and Preserving the Tree Canopy in the Village of Tequesta
Agenda Item #1.
Enhancing and Preserving the Tree Canopy
in the Village of Tecl uesta
Overview
Request Owner Doug Chambers, Public Works
Director
Department Public Works
Type Other
Estimated Start 10/1/2027
Date
Estimated 04/2/2029
Completion Date
Request Description
The Village of Tequesta recognizes the invaluable role that trees play in maintaining a vibrant,healthy,and sustainable
community.The goal of this program is to preserve,enhance,and expand the Village's tree canopy to promote
environmental,aesthetic,and community well-being.
Trees contribute significantly to the quality of life in Tequesta.They improve air quality by filtering pollutants and particulate
matter, help reduce urban heat,provide shade and cooling,support local wildlife,and contribute to the overall beauty and
charm of the Village. In addition,they play a critical role in mitigating the effects of climate change by absorbing carbon
dioxide and improving resilience against extreme weather conditions.
This program aims to implement a strategic and proactive approach to planning, maintaining,and managing trees
throughout the Village.The core objective is to steadily increase the tree canopy over time through a combination of
initiatives,including:
• Tree Planting-Identifying suitable locations and appropriate species to expand the urban forest.
• Tree Maintenance and Pruning-Promoting the health,safety,and longevity of existing trees through proper care and
upkeep.
• Tree Removal-Safely removing dead,diseased,or hazardous trees to protect public safety and make space for healthy
replacements.
A key component of the program is the commitment to best management practices in urban forestry.This includes
coordinating efforts to ensure trees coexist safely with existing infrastructure,particularly overhead and underground
utilities. By integrating sustainable landscaping practices and fostering community awareness,the program supports a
greener future for Tequesta—one rooted in stewardship,safety,and long-term planning.
The Benefits
• Cooler Streets, parking lots, buildings
• Increased natural beauty
• H ig her Property Va I ues
• Amore diverse and sustainable community
Fiscal Year 2026 Budget Book I Tequesta PagpA491Qf 334
Enhancing and Preserving the Tree Canopy in the Village of Tequesta
Agenda Item #1.
Location(s)
• Tequesta Drive
• Country Club Drive
Tree Selection and Plantings
• Live Oaks
• Sable Palm
• Dwarf Fakahatchee Grass
• Root Barrier
Tree Removal
Trees that are diseased,invasive or comprising utilities or property
• Royal Palm
• Queen Palms
• Carrot Wood
• Acacia
• Others
*This Program will be ongoing and completed in phases when funding is available and after vital infrastructure projects are
completed in these areas.
Fiscal Year 2026 Budget Book I Tequesta Pagoa�501gf 334
Enhancing and Preserving the Tree[anopyin the VlU age ofTequesta
Agenda Item #1,
Images
JI
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Landscaping Tree Landscaping Tree Landscaping Tree Landscaping Tree
Enhancement Project Enhancement Project Enhancement Project Enhancement Project
Page Page Page Page
Landscaping Tree Landscaping Tree Landscaping Tree Landscaping Tree
Enhancement Project Enhancement Project Enhancement Project Enhancement Project
Page Page Page Page
Landscaping Tree
Enhancement Project
Page
Details
Qequeatlyqpe Now
Capital Cost
Fv2026Budget Total Budget(all years) Project Total
���� �����U� �����U�
-�^� ��"^�^�"� �9"~�^�"�
Detailed Breakdown
PY2027 Fvomog
Category Total
Proposed Proposed
Other $75,000 $75,000 $150.000
Total $re'000 $re'000 $150.000
Fiscal Year aooeBudget Bpnk|requesta P8go��6�1��f334
V��� ~=~~
Enhancing and Preserving the Tree Canopy in the Village ofTequesta
Agenda Item #1.
Funding Sources
FY2026 Budget Total Budget(all years) Project Total
$0 $150K $150K
Detailed Breakdown
Category Proposed Proposed Total
Capital Improvement Funds $75,000 $75,000 $150,000
Total $75,000 $75,000 $150,000
Fiscal Year 2026 Budget Book I Tequesta Pagoa;5211Df 334
Equipment and Machinery Replacements
Agenda Item #1.
Equipment and Machinery Replacements
Overview
Request Owner Doug Chambers, Public Works
Director
Department Public Works
Type Other
Estimated Start 10/1/2026
Date
Estimated 1 0/1/2030
Completion Date
Request Description
As part of ongoing fleet management and operational efficiency efforts,it is recommended to replace and surplus aging
side-by-side utility vehicles currently used by the Public Works Department.These vehicles are reaching the end of their
useful service life,showing signs of increased maintenance needs, reduced reliability,and diminished performance.
Older units often suffer from mechanical wear,outdated safety features,and limited compatibility with modern attachments.
Continuing to operate these vehicles results in higher maintenance costs,unplanned downtime,and decreased productivity
for crews, particularly in landscape and grounds maintenance operations.
By replacing these units with newer,more efficient models,the department can:
• Reduce maintenance expenses and improve fleet reliability.
• Enhance crew safety with updated features and improved stability.
• Increase versatility with modern attachment compatibility.
• Align with sustainability goals through improved fuel efficiency or electric alternatives.
Surplussing outdated units also helps recover residual value and ensures responsible asset management.This proactive
replacement approach supports the department's commitment to operational excellence,safety,and fiscal responsibility.
1.Enhanced Operational Efficiency
Quick Transport of Personnel and Equipment:
UTVs are ideal for quickly transporting workers,tools,and light machinery across diverse terrains,including parks,
construction zones,and public rights-of-way.This is particularly useful in large areas where walking or using full-sized
vehicles is inefficient or impractical.
Multifunctional Attachments:
Side-by-sides are compatible with attachments like dump beds,plows,sprayers,and tow-behind trailers.This reduces the
need for multiple single-purpose machines and allows one vehicle to perform multiple roles—streamlining workflows and
cutting down on idle time.
3.Landscaping-Specific Benefits
Fiscal Year 2026 Budget Book I Tequesta PagpA531g)f 334
Equipment and Machinery Replacements
Agenda Item #1.
Efficient Grounds Maintenance:
UTVs support landscaping crews by transporting mulch, plants,tools,and water tanks directly to thejob site.They reduce
manual labor,enabling faster and more efficient groundskeeping operations in parks, medians,and municipal properties.
4.Cost-Effectiveness
Lower Operating Costs:
Compared to full-sized trucks,UTVs are significantly more fuel-efficient,cheaper to maintain,and have a lower upfront cost.
They also reduce wear-and-tear on larger fleet vehicles by handling tasks that don't require a full-size truck.
Fiscal Year 2029
Purchase an All-Terrain Utility Vehicle
Florida Sheriffs Association Contract
Cost Estimate$15,000
Surplus Kawasaki All-Terrain Utility Vehicle
Estimated Proceeds from Sale$1,000-$2000
Fiscal Year 2030
Purchase an All-Terrain Utility Vehicle
Florida Sheriffs Association Contract
Cost Estimate$15,000
Surplus Kawasaki All-Terrain Utility Vehicle
Estimated Proceeds from Sale$1,000-$2,000
Details
Request Type: Replacement
Fiscal Year 2026 Budget Book I Tequesta PagOA54,gf 334
Equipment and Machinery Replacements
Agenda Item #1.
Capital Cost
FY2026 Budget Total Budget(all years) Project Total
$0 $30K $30K
Detailed Breakdown
Category Proposed Proposed Total
Machinery/Equipment $15,000 $15,000 $30,000
Total $15,000 $15,000 $30,000
Funding Sources
FY2026 Budget Total Budget(all years) Project Total
$0 $30K $30K
Detailed Breakdown
Category Proposed Proposed Total
Capital Improvement Funds $15,000 $15,000 $30,000
Total $15,000 $15,000 $30,000
Fiscal Year 2026 Budget Book I Tequesta Pagpap&)f 334
Equipment Purchases
Agenda Item #1.
Equipment Purchases
Overview
Request Owner Doug Chambers, Public Works
Director
Department Public Works
Type Other
Estimated Start 10/1/2026
Date
Estimated 1 0/1/2029
Completion Date
Request Description
Landscape Maintenance Equipment Replacement
The Department is responsible for the landscape maintenance of Village properties,facilities,rights-of-way,and parks
throughout the Village.
Mowing operations are conducted weekly,52 weeks a year,ensuring continuous upkeep.Additionally,the Department
performs routine and scheduled maintenance to maintain the quality and appearance of Village landscapes.
Two of the department's mowers are now over 15 years old and nearing the end of their useful life and require replacement.
To enhance efficiency and reduce costs,the Department has standardized its fleet with Scag Power Equipment zero-turn
mowers.
As part of this initiative,the aging mowers will be replaced with two NEW Scag Tiger Cat II mowers.
LED Programmable Electronic Message Boards
The department currently operates two towable message boards,which serve as essential communication tools.These
boards are used to inform and update the public on road impacts,ongoing projects,weather alerts,public safety
notifications,and community events.
However,both message boards are nearing the end of their operational lifespan and require replacement.
Fiscal Year 2026
Purchase LED Solar Message Board
Estimated Cost$22,000
Florida Sheriffs Association Contract
Surplus 2008 Wanko Solar Powered Message Board
Wr
Fiscal Year 2026 Budget Book I Tequesta Pagoa�56zpf 334
Equipment Purchases
Agenda Item #1.
Estimated Proceeds from Surplus$2,000-$4,000
Fiscal Year 2027
Purchase Tiger Cat II
Estimated Cost$1S,000
Florida Sheriffs Association Contract
r
Fiscal Year 2028
Purchase LED Solar Message Board
Estimated Cost$22,000
Florida Sheriffs Association Contract
Surplus 2008 Wanko Solar Powered Message Board
Estimated Proceeds from Surplus$2,000-$4,000
Fiscal Year 2026 Budget Book I Tequesta Pagpa�5j2pf 334
Equipment Purchases
Agenda Item #1.
I
4
Fiscal Year 2029-
Purchase Tiger Cat II
Estimated Cost$1S,000
Florida Sheriffs Association Contract
The Velocity PIusTM Cutter Deck provides the unmatched power, precision and performance professionals demand.This
revolutionary deck design delivers high-velocity discharge plus a beautiful manicured cut,even at faster ground speeds.A
redesigned cutting chamber and massive discharge opening provide even greater cutting performance with maximum
clipping dispersal in any conditions.
Strength—Scag's tough cutter-blade spindles and Tri-Plate construction ensure solid performance and long life.A
replaceable trim-side wear pad protects deck from damage.
Productivity—An extra-large discharge opening, paired with the Turbo Baffle,enhances discharge for even clipping
dispersal.
Flexibility The Velocity Plus cuts everything from fine grasses to tough weeds.The Custom-CutT" Front Baffle System
allows you to customize the deck to your individual conditions for even more productivity and higher performance.
P?f Fiscal Year 2026 Budget Book I Tequesta Pages,582gf 334
Equipment Purchases
Agenda Item #1.
Details
Request Type: Replacement
Capital Cost
FY2026 Budget Total Budget(all years) Project Total
$22K $74K $74K
Detailed Breakdown
Category FY2026 FY2027 FY2028 FY2029 Total
Proposed Proposed Proposed Proposed
Machinery/Equipment $22,000 $15,000 $22,000 $15,000 $74,000
Total $22,000 $15,000 $22,000 $15,000 $74,000
Funding Sources
FY2026 Budget Total Budget (all years) Project Total
$22K $74K $74K
Detailed Breakdown
Category FY2026 FY2027 FY2028 FY2029 Total
Proposed Proposed Proposed Proposed
Operating Revenue $22,000 $15,000 $22,000 $15,000 $74,000
Total $22,000 $15,000 $22,000 $15,000 $74,000
Fiscal Year 2026 Budget Book I Tequesta PagpQ5kQf 334
Establishing and Allocating Funds for Track and Signal MaintenanceatTequesta Drive
Age1 d'616fT1`#f.ossing
Establishing and Allocating Funds for Track
and Signal Maintenance at Tecl uesta Drive
Railroad Grade Crossing
Overview
Request Owner Doug Chambers, Public Works
Director
Department Public Works
Type Other
Estimated Start 10/1/2026
Date
Estimated 1 0/1/2030
Completion Date
Request Description
Request Summary
The Public Works Department respectfully submits this formal request to allocate$40,000 annually in the Village's operating
budget for expenses related to railroad track and signal maintenance at the Tequesta Drive railroad grade crossing.
Background and Justification
The Tequesta Drive grade crossing is a critical transportation intersection within the Village and is part of the Florida East
Coast(FEC) Railway system.This railway supports both freight operations and the Brightline passenger rail service.All
associated rail infrastructure—including the tracks,signal systems,and crossing gates—is owned and maintained by Florida
East Coast Railroad.
Although the FEC is responsible for the day-to-day maintenance of its assets,each municipality in which the rail corridor runs
is obligated to contribute a portion of the costs associated with required maintenance,upgrades,and repairs at public
crossings.These maintenance activities are typically required on a 3 to 5-year cycle,depending on wear,safety inspections,
and operational upgrades. However,there is no fixed or recurring schedule,which makes it necessary for the Village to be
financially prepared in advance.
Proposed Budget Allocation
The Public Works Department proposes that the Village allocate a recurring amount of:
$40,000 annually, beginning in the upcoming fiscal year,
to be reserved in a dedicated fund for railroad track and signal maintenance at the Tequesta Drive crossing.
This reserve will ensure the Village can promptly meet its cost-share obligations for any scheduled or emergency
maintenance work without negatively impacting other operational budgets.
Benefits and Fiscal Responsibility
Fiscal Year 2026 Budget Book I Tequesta Pagpa4f?Q2gf 334
Establishing and Allocating Funds for Track and Signal MaintenanceatTequesta Drive
Age1 d'616fT1`#f.ossing
• Ensures the safety and functionality of a major transportation route in the Village.
• Demonstrates the Village's commitment to intergovernmental cooperation with FEC.
• Promotes fiscal responsibility by proactively preparing for known infrastructure obligations.
• Prevents the need for unplanned budget amendments when maintenance is required.
Details
Request Type: Refurbishment
Capital Cost
FY2026 Budget Total Budget(all years) Project Total
$0 $200 K $200 K
Detailed Breakdown
Category FY2028 Total
Proposed
Other $200,000 $200,000
Total $200,000 $200,000
Funding Sources
FY2026 Budget Total Budget (all years) Project Total
$0 $200 K $200 K
Detailed Breakdown
Category FY2028 Total
Proposed
Operating Revenue $200,000 $200,000
Total $200,000 $200,000
Fiscal Year 2026 Budget Book I Tequesta PagPQ012®f 334
Public Services Building -Structural Steel Repairs (Public Works Project)
Agenda Item #1.
Public Services Building - Structural Steel
Repairs ( Public Works Project)
Overview Project Location
Request Owner Allyson Felsburg, Deputy Utilities -
Director Q
Department Public Works i £
Type Other y
Jupiter Inlet
CN n
Estimated Start 10/1/2025
Date
Estimated 09/30/2026
Completion Date
Request Description
The Village engaged professional engineers from Kimley-Horn and Associates to conduct a comprehensive structural
integrity inspection of the building's structural steel at the Public Services Building, located at 136 Bridge Road,Tequesta, FL
33469.
The inspection revealed numerous deficiencies,including steel erosion and corrosion,which could compromise the
building's long-term stability and safety.Given the extent of these structural concerns,the Village has prioritized the
necessary repairs as part of its long-term maintenance strategy.
To address these issues,the Village plans to initiate a competitive bidding process in Fiscal Year 2026 to procure a qualified
contractor for the repair and restoration of the structural steel components. Kimley-Horn will continue to provide support
throughout this process,assisting with bidding oversight and construction management services to ensure the project is
completed efficiently and to industry standards.
The estimated cost of these services,to include contingency,is$95,000.00,which will be split SO/SO between the Utilities
Department and the Public Works Department.
Water Fund Repair&Replacement- Buildings P&P Acct 401-411-662.600
Details
Request Type: Refurbishment
Fiscal Year 2026 Budget Book I Tequesta Pagpa4rpJ2Qf 334
Public Services Building -Structural Steel Repairs (Public Works Project)
Agenda Item #1.
Supplemental attachments
rF 136 Bride Rd-Column Repair OPCC
Engineer's conceptual opinion of probable construction cost as of3/10/2025
1PDF 136 Bridge Rd - Damage Report
Damage report prepared by Kimley-Horn and Assoc.2/13/2025
Capital Cost
FY2026 Budget Total Budget (all years) Project Total
$47.5K $47.5K $47.5K
Detailed Breakdown
Category FY2026 Total
Proposed
Buldlings $47,500 $47,500
Total $47,500 $47,500
Funding Sources
FY2026 Budget Total Budget(all years) Project Total
$47.5K $47.5K $47.5K
Detailed Breakdown
Category FY2026 Total
Proposed
Operating Revenue $47,500 $47,500
Total $47,500 $47,500
Fiscal Year 2026 Budget Book I Tequesta Pagpa??Zhg)f 334
Tequesta Bridge 5-Year Capital Improvement Plan
Agenda Item #q1.
Tequesta Bridge 5-Year Capital Improvement
Plan
Overview Project Location
Request Owner Doug Chambers, Public Works e3"eO"Pef
Director ama,N
T.q b tt
Department Public Works
ieyuesla � cT Il
�Counw Gub �
Type Other 4
0
�m� _ 4 maM�•
Estimated Start 10/1/2026
Date
Estimated 08/2/2027
Completion Date
Request Description
The Tequesta Bridge,owned and maintained by the Village of Tequesta,is inspected by the Florida Department of
Transportation (FDOT) every two(2)years.The most recent inspection was completed on November 7,2024,and the bridge
received an Overall National Bridge Inventory(NBI) rating of very good to excellent.
Despite this strong rating,there are specific elements of the bridge that require maintenance and repair. In March 2022,
Kimley-Horn and Associates were engaged to review the bridge inspection reports and develop a Five-Year Capital
Improvement Plan (CIP)to address identified needs.
Summary of Maintenance and Repair Items in the 5-Year CIP:
• Power wash and paint the entire structure
• Clean and coat structural steel elements
• Repair damaged spandrel (non-load bearing)
• Replace expansion joints between the sidewalk and bridge on both the north and south sides
• Inject and seal concrete cracks
• Restore embankment to prevent erosion and maintain structural stability
• Replace and/or install drainage piping to improve stormwater management
Fiscal Year 2026 Budget Summary_
Scope of Work:
• Corrosion repair to sheet steel
• Spandrel repairs(non-load bearing)
• Concrete crack injection and sealing at abutments
• Repair and sealing of water intrusion at expansion joints
Description Amount
Corrosion-Sheet Steel $163,800
Spandrel Repairs $S7,7S0
Fiscal Year 2026 Budget Book I Tequesta Pagpa?rpJzgf 334
Tequesta Bridge 5-Year Capital Improvement Plan
Agenda Item #q1.
Description Amount
Concrete Cracks-Abutments $42,000
Water Intrusion-Expansion Joints$41,003
Subtotal $304,553
Engineering (10%) $30,455
Contingency(10%) $30,455
Total FY 2026 Budget $365,463
Fiscal Year 2027 Budget Summary_
Scope of Work:
• General bridge surface staining
• Repairs for general wear on railing
• Embankment restoration to prevent erosion
• Addition of new drainage piping for improved stormwater flow
Description Amount
General Staining $212,100
General Wear-Railing $20,475
Embankment Restoration$75,000
Drainage Pipe Installation$100,000
Subtotal $407,575
Engineering (10%) $40,758
Contingency(10%) $40,758
Total FY 2027 Budget $489,091
Notes:
• Engineering cost represents preliminary design, permitting,and oversight.
• Contingency accounts for unforeseen conditions or material cost fluctuations.
• All costs are estimates and subject to refinement upon final design and bidding.
Details
Request Type: Refurbishment
Supplemental attachments
rF Tequesta Bridge Inspection Report
rF Engineers Opinion of Probable Costs
Fiscal Year 2026 Budget Book I Tequesta Pagpa39fs6)f 334
Tequesta Bridge 5-Year Capital Improvement Plan
Agenda Item #�1.
Capital Cost
FY2026 Budget Total Budget(all years) Project Total
$855K $855K $855K
Detailed Breakdown
Category FY2026 Total
Proposed
Bridges $783,341 $783,341
Architect/Engineering $71,203 $71,203
Services
Total $854,544 $854,544
Funding Sources
FY2026 Budget Total Budget(all years) Project Total
$855K $855K $855K
Detailed Breakdown
Category FY2026 Total
Proposed
Capital Improvement Funds $854,544 $854,544
Total $854,544 $854,544
Fiscal Year 2026 Budget Book I Tequesta Pago4Q*f 334
Storm Water Utilities
Agenda Item #1.
Storm Water Utilities
FY26 - FY30 Storm Water Utilities Projects
$300K
$200K
$200K
$110K
$120 K $130 K $140 K
$100K
0
2026 2027 2028 2029 2030
Stormwater Swale Reclamation $100,000 14.29%
(Regrade) Projects-Three Projects-
Garden Street, North Dover Road,and
Dover Circle
Stormwater System Maintenance- $600,000 85.71%
Repair and Replacement
Summary of Requests
Category FY2026 FY2027 FY2028 FY2029 FY2030 Total
StormwaterSwale $100'000 $0 $0 $0 $0 $100,000
Reclamation(Regrade)
Projects-Three Projects-
Garden Street,North Dover
Road,and Dover Circle
Stormwater System $100,000 $110,000 $120,000 $130,000 $140,000 $600,000
Maintenance-Repair and
Replacement
Total Summary of $200,000 $110,000 $120,000 $130,000 $140,000 $700,000
Requests
Fiscal Year 2026 Budget Book I Tequesta Pag%3013f)f 334
Stormwater Swale Reclamation (Regrade) Projects-Three Projects-Garden Street, North
rRud te� Dover Circle
Age
Stormwater Swale Reclamation ( Regrade)
Projects - Three Projects - Garden Street,
North Dover Road , and Dover Circle
Overview
Request Owner David Tinoco, Distribution&
Stormwater Superintendent
Department Storm water utilities
Type Other
Estimated Start 01/12/2026
Date
Estimated 09/30/2026
Completion Date
Request Description
This project is for three identified swale reclamation projects within the Village's stormwater Swale system.
Project#1 -Garden Street- Before fiscal year 2026,it was identified that drainage improvements were necessary at Garden
Street due to localized ponding during rain events.To improve the function of the stormwater system,an estimated 465
linear feet of stormwater swales within the right-of-way will need to be excavated and regraded.Swales were designed as a
low-cost maintenance option to convey stormwater runoff and remove sediments, nutrients,and pollutants,while allowing
ground infiltration. Many of the swales that used to be in the right of way in the Village have now become filled with
sediment, plants,and more, limiting their ability to filter and convey stormwater.
Project#2- North Dover Road - Before fiscal year 2026,it was identified that drainage improvements were necessary at
North Dover Road due to localized ponding during rain events.To improve the function of the stormwater system,an
estimated 450 linear feet of stormwater swales within the right-of-way will need to be excavated and regraded.Swales were
designed as a low-cost maintenance option to convey stormwater runoff and remove sediments,nutrients,and pollutants,
while allowing ground infiltration. Many of the swales that used to be in the right-of-way in the Village have now become
filled with sediment,plants,and more, limiting their ability to filter and convey stormwater.
Project#3- Dover Cir- Before fiscal year 2026,it was identified that drainage improvements were necessary at Dover Circle
due to localized ponding during rain events.To improve the function of the stormwater system,an estimated 420 linear feet
of stormwater swales within the right-of-way will need to be excavated and regraded.Swales were designed as a low-cost
maintenance option to convey stormwater runoff and remove sediments,nutrients,and pollutants,while allowing ground
infiltration. Many of the swales that used to be in the right-of-way in the Village have now become filled with sediment,
plants,and more,limiting their ability to filter and convey stormwater.
Stormwater Fund Account#403-411-546.308
Project#1 -Garden Street Project estimated cost$34,750
Project#2- North Dover Road project estimated cost$33,750
Fiscal Year 2026 Budget Book I Tequesta Pagpa4rp%g)f 334
Stormwater Swale Reclamation (Regrade) Projects-Three Projects-Garden Street, North
lLe Dover Circle
Agenuc-1
Project#3- Dover Circle project estimated cost$31,500
Images
North Dover Road
North Dover Road
Picture showing localized
Swale reclamation project ponding
for North Dover Road
i
Dover Circle Project
Boundary
Aerial showing project
boundary for a swale
reclamation project on
Dover Circle
Fiscal Year 2026 Budget Book Tequesta PagpQZAQf 334
Stormwater Swale Reclamation (Regrade) Projects-Three Projects-Garden Street, North
lLe Dover Circle
Agenuc-1
Details
Request Type: Replacement
Capital Cost
FY2026 Budget Total Budget(all years) Project Total
$100K $100K $100K
Detailed Breakdown
Category FY2026 Total
Proposed
Improvements Other than $100,000 $100,000
Buildings
Total $100,000 $100,000
Funding Sources
FY2026 Budget Total Budget(all years) Project Total
$100K $100K $100K
Detailed Breakdown
Category FY2026 Total
Proposed
Operating Revenue $100,000 $100,000
Total $100,000 $100,000
Fiscal Year 2026 Budget Book I Tequesta Pag1Ra4,7J3gf 334
Stormwater S stem Maintenance- Repair and Replacement
Agenda Item #1.
Stormwater System Maintenance - Repair
and Replacement
Overview
Request Owner David Tinoco, Distribution&
Stormwater Superintendent
Department Storm Water Utilities
Type Other
Estimated Start 10/1/2025
Date
Estimated 09/30/2030
Completion Date
Request Description
This request combines most stormwater maintenance tasks into one request that encompasses the repair or replacement of
stormwater drainage pipes,including pipe lining,swale restoration and check valve installation for the conveyance and
treatment of stormwater runoff and flooding mitigation.
As stormwater pipes reach the end of their service life,they experience increasing rates of failure due to age and
deterioration, resulting in higher maintenance costs and increased flooding and safety risks to the community. In many
cases,the most cost-effective method for extending the life of stormwater piping is via the cured-in-place piping (CIPP)
technique.CIPP is a trenchless piping technology in which a resin-impregnated lining tube is inverted into the existing pipe
and cured in place using hot water,steam,or UV light, resulting in a new,seamless pipe inside the original pipe.This method
extends the life of the existing pipe and results in cost savings from eliminating the need for digging and restoration. In some
cases,the only method of replacing this piping is by the open-cut method.This capital project budgets for the routine as-
needed replacement of failed stormwater piping.The last few years and the next projected years,the maintenance money
has primarily gone for stormwater pipe lining.The Village has a ten year plan for stormwater pipe lining and the priorities are
reshuffled depending on the stormwater piping stability and any failures or near failures encountered.
The majority of the stormwater infrastructure within the Village,and throughout Florida,was designed for the conveyance of
stormwater to help ensure flood protection for road infrastructure and any systems designed as a part of a new
development. In recent years,the impact of nutrient-laden stormwater on natural water bodies has gained increasing
attention, leaving communities with the challenge of retrofitting stormwater systems that were not designed with treatment
in mind.This is a particular challenge in fully developed areas such as the Village,which has almost no remaining
developable or open land.The Village is a participant with several groups that formed as the Loxahatchee River Preservation
Initiative (LRPI)to help enhance water quality within the Loxahatchee River watershed.The Village and members of the LRPI
are also members of the Loxahatchee River Coordinating Council.Since the Village has limited available land for traditional
treatment options such as stormwater treatment areas(STAs),a variety of traditional and innovative solutions are required to
meet this unique challenge.
A traditional way is to restore the existing grass swales,which were designed as a low-cost maintenance option to convey
stormwater runoff and remove sediments,nutrients,and pollutants,while allowing ground infiltration. Many of the swales
that used to be in the right of way in the village have now become filled with sediment, plants,and more, limiting their ability
to filter and convey stormwater.
Fiscal Year 2026 Budget Book I Tequesta Pag%?,713pf 334
Stormwater System Maintenance- Repair and Replacement
Agenda Item #1.
An innovative and creative solution is the construction of bioswales in strategic areas throughout the Village. Bioswales are
vegetated,shallow,landscaped depressions designed to capture,treat,and infiltrate stormwater runoff as it moves
downstream.Bioswales are an effective type of green infrastructure facility in slowing runoff velocity and cleansing water
while recharging the underlying groundwater table. However,they are about three times as expensive or more as traditional
swales and require regular maintenance to prevent clogging.
The Village has limited stormwater utility funds and is planning on having a rate study conducted.
Funded by the Stormwater Fund-Repaire and Replacement-Improvements Other Than Buildings 403-411-546.308
Images
Details
Request Type: Replacement
Capital Cost
FY2026 Budget Total Budget (all years) Project Total
$100 K $600 K $600 K
Detailed Breakdown
FY2026 FY2027 FY2028 FY2029 FY2030 Total
Category Proposed Proposed Proposed Proposed Proposed
Other $100,000 $110,000 $120,000 $130,000 $140,000 $600,000
Total $100,000 $110,000 $120,000 $130,000 $140,000 $600,000
0
Pagoa;ZZ-of 334
Fiscal Year 2026 Budget Book I Tequesta
Stormwater S stem Maintenance- Repair and Replacement
Agenda Item #1.
Funding Sources
FY2026 Budget Total Budget(all years) Project Total
$100 K $600 K $600 K
Detailed Breakdown
Category FY2026 FY2027 FY2028 FY2029 FY2030 Total
Proposed Proposed Proposed Proposed Proposed
Operating Revenue $100,000 $110,000 $120,000 $130,000 $140,000 $600,000
Total $100,000 $110,000 $120,000 $130,000 $140,000 $600,000
Fiscal Year 2026 Budget Book I Tequesta Pagpa3Wjsg)f 334
Water- Production
Agenda Item #1.
Water - Production
FY26 - FY30 Water - Production Projects
$15M
$10 M
$10M
$5M
$2M $2M
$413K $619K
0
2026 2027 2028 2029 2030
• Exterior Painting -Six(6) Mixed $75,000 0.52%
Media Filters(Pressurized Vessels),
Plumbing,Surge Tank&
Miscellaneous
• Floridan Well Rehabilitation $1,369,000 9.45%
• Permanent Relocation of PO WTP $660,000 4.55%
Concentrate Disposal
• Remote Wellsite PLC upgrades $145,000 1.00%
• Replace Three Entrance Gates& $70,000 0.48%
Enhance Security
• Storage Area Roof Kit $35,000 0.24%
• Surficial Well Rehabilitation $625,000 4.31%
• Surficial Well Replacements-Wells $2,738,000 18.89%
SA18,and SA20 (FY28&FY29)
• Western Wellfield Raw(Untreated) $150,000 1.04%
Water Main Pigging (Cleaning)
• WTP 16" Fiberglass Raw Water $175,000 1.21%
Main Pipe Replacement/
Refurbishment
• WTP Membrane Replacement $1,125,000 7.76%
Program -Trains#1,2,&3
• WTP RO Building Break Room $25,000 0.17%
Small Remodel
• WTP Upgrades:SCADA,Chemical $7,300,000 50.37%
Feed &Safety, Pump Efficiency&
Optimization
Summary of Requests
Category FY2026 FY2027 FY2028 FY2029 FY2030 Total
Exterior Painting-Six(6) $75,000 $0 $0 $0 $0 $75,000
Mixed Media Filters
(Pressurized Vessels),
Fiscal Year 2026 Budget Book I Tequesta Pag%4,743gf 334
Water- Production
Agenda Item #1.
Category FY2026 FY2027 FY2028 FY2029 FY2030 Total
Plumbing,Surge Tank&
Miscellaneous
Floridan Well Rehabilitation $430,000 $0 $459,000 $0 $480,000 $1,369,000
Permanent Relocation of $660,000 $0 $0 $0 $0 $660,000
PO WTP Concentrate
Disposal
Remote WellsltePLC $25,000 $120,000 $0 $0 $0 $145,000
upgrades
Replace Three Entrance $70,000 $0 $0 $0 $0 $70,000
Gates&Enhance Security
Storage Area Roof Kit $35,000 $0 $0 $0 $0 $35,000
Surficial Well Rehabilitation $111,000 $118,000 $125,000 $132,000 $139,000 $625,000
Surficial Well Replacements $0 $0 $1,348,000 $1,390,000 $0 $2,738,000
-Wells SA18,and SA20(FY28
&FY29)
Western Wellfield Raw $150,000 $0 $0 $0 $0 $150,000
(Untreated)Water Main
Pigging(Cleaning)
WTP 16"Fiberglass Raw $0 $175,000 $0 $0 $0 $175,000
Water Main Pipe
Replacement/
Refurbishment
WTP Membrane $1,125,000 $0 $0 $0 $0 $1,125,000
Replacement Program-
Trains#1,2,&3
WTP PO Building Break $25,000 $0 $0 $0 $0 $25,000
Room Small Remodel
WTP Upgrades:SCADA, $7,300,000 $0 $0 $0 $0 $7,300,000
Chemical Feed&Safety,
Pump Efficiency&
Optimization
Total Summary of $10,006,000 $413,000 $1,932,000 $1,522,000 $619,000 $14,492,000
Requests
Fiscal Year 2026 Budget Book I Tequesta PagA2,07fi—of 334
Exterior Painting -Six (6) Mixed Media Filters(Pressurized Vessels), Plumbing,Surge Tank
AgeA0a" AI ` 1.
Exterior Painting - Six (6 ) Mixed Media Filters
( Pressurized Vessels) , Plumbing, Surge Tank
& Miscellaneous
Overview Project Location
Request Owner Juan Rivas-Castillo, 901 Old Dixie Highway
Instrumentation Technician
cI
r,emen��ee� ',l
Department Water- Production
Type Other
�' � aublln
o revuea�a ,� 2
CwnVy Club
Estimated Start 01/1/2026 4
Date
Estimated 09/1/2026
Completion Date
Request Description
The water treatment plant currently draws groundwater from several shallow wells,which are then processed through a
series of six large mixed-media filters(pressurized vessels) and a surge tank.This infrastructure is scheduled for an overhaul
in fiscal year 2025. Following the completion of the overhaul,this painting project will focus on refreshing the exterior
surfaces of the six media filters,the connected plumbing,the surge tank,and miscellaneous equipment.The goal is to
enhance the durability and appearance of these critical components,ensuring they are well-maintained and protected after
the system upgrade.Special paint must be used on the equipment,similar to the paint used to coat the water storage tanks.
The projected cost of the project is$65,000.
Water Fund-Repair&Replacement-Miscellaneous Renewal &Replacement Acct#401-411-663.671
Repair&Replacement-Architecture&Engineering Acct#:401-411-531.302
Details
Request Type: Refurbishment
Fiscal Year 2026 Budget Book I Tequesta PagiaA754Qf 334
Exterior Painting -Six (6) Mixed Media Filters(Pressurized Vessels), Plumbing,Surge Tank
Ager �' I ` �.
Capital Cost
FY2026 Budget Total Budget(all years) Project Total
$75 K $75 K $75 K
Detailed Breakdown
Category FY2026 Total
Proposed
Other $75,000 $75,000
Total $75,000 $75,000
Funding Sources
FY2026 Budget Total Budget(all years) Project Total
$75 K $75 K $75 K
Detailed Breakdown
Category FY2026 Total
Proposed
Operating Revenue $75,000 $75,000
Total $75,000 $75,000
Fiscal Year 2026 Budget Book I Tequesta PagoaW-741Df 334
Floridan Well Rehabilitation
Agenda Item #1.
Floridan Well Rehabilitation
Overview Project Location
Request Owner Juan Rivas-Castillo,
Instrumentation Technician
Department Water- Production
Type Other
aLA
Estimated Start 09/28/2024
Date
Estimated 06/30/2029
Completion Date
Request Description
The Village pumps untreated (raw)water from 14 wells:10 surficial aquifer wells and four upper Floridan aquifer wells.
Programmatic rehabilitation (rehab)of the wells,including acidizing and redevelopment, helps maintain well quality and
quantity(specific capacity) required for operations.This project is for the upper Floridan aquifer wells,which are deeper,and
have higher chloride levels.The water from these wells is treated through the reverse osmosis(RO) membrane plant. Rehab
of these wells is to be conducted based on the specific capacity of the well and on monitoring the flow through the RO
membranes,which may require rehab more or less frequently.Wells R2, R3,and R4 were rehabilitated in 2022.The cost of
Floridan aquifer well rehabilitation has increased substantially.The current price for a well rehab is approximately$175,000.
When rehabilitating these wells,a temporary pipe has to be installed to discharge the well water to a storm drain or into a
temporary pond. Due to the mobilization costs of the equipment and the temporary piping required, it is fiscally responsible
to perform rehabilitations in pairs.While the well rehabs are budgeted,the work will not be done if the well characteristics do
not warrant rehabbing. If not conducted in any specified year because it's not needed,it will be reallocated to the next year
for evaluation.
Architecture&Engineering Account#401-411-531.302
R&M-Well Rehabilitation Account#401-411-546.605
Details
Request Type: Refurbishment
Fiscal Year 2026 Budget Book I Tequesta PagpaW&gf 334
Floridan Well Rehabilitation
Agenda Item #1.
Capital Cost
FY2026 Budget Total Budget(all years) Project Total
$430 K $1.37 M $1.37 M
Detailed Breakdown
Category FY2026 FY2028 FY2030 Total
Proposed Proposed Proposed
Other $430,000 $459,000 $480,000 $1,369,000
Total $430,000 $459,000 $480,000 $1,369,000
Funding Sources
FY2026 Budget Total Budget(all years) Project Total
$430 K $1.37 M $1.37 M
Detailed Breakdown
Category FY2026 FY2028 FY2030 Total
Proposed Proposed Proposed
Operating Revenue $430,000 $459,000 $480,000 $1,369,000
Total $430,000 $459,000 $480,000 $1,369,000
Fiscal Year 2026 Budget Book I Tequesta Pago%;7R�Qf 334
Permanent Relocation of RO WTP Concentrate Disposal
Agenda Item #1.
Permanent Relocation of RO WTP
Concentrate Disposal
Overview Project Location
Request Owner Jennifer Todd,Office Manager l
ero
Department Water- Production
9
Type Other
Na
Estimated Start 10/21/2021 B a
Date
Estimated 12/31/2026
Completion Date
Request Description
This capital project is the permanent relocation of the reverse osmosis water treatment plant's(R/O WTP) concentrate
disposal pipe.The membrane process used at the Village's R/O WTP functions by forcing groundwater from the upper
Floridan aquifer through semi-permeable membranes. Minerals are removed from the source water and remain on one side
of the membrane with some of the H2O molecules("concentrate"),with the purified water remaining on the other side of the
membrane.The remaining "concentrate'' is diluted and conveyed through the concentrate pipe that runs from the waste
side of the WTP to the Loxahatchee River on the north side of the Jupiter US-1 Federal bridge within a right-of-way permit
issued by the Florida Department of Transportation (FDOT). FDOT is in the process of replacing the existing bascule
(movable) bridge and is on an escalated timeframe with penalties for delays and bonuses for accelerated completion of key
milestones.The Village must accommodate the FDOT construction footprint and construction schedule.A temporary
concentrate line was installed in August 2022 and FDOT's agent determined that the Village's concentrate line relocation
would wait until FDOT was done with the bridge work in early 2025 and that the agent would leave a piling behind upon
which to site the concentrate diffuser.Originally,permanent concentrate pipe siting,design, permitting,and purchase of
pipe was escalated in May of 2023 until further discussions with FDOT's agent led to concerns that the Village's pipe fusing
might cause delays.This project should be completed in FY26.
Water Fund-Repair&Replacement
Architectural&Engineering Acct:401-411-663.632
Improvements Other Than Buildings Acct:401-411-663.600
Images
Fiscal Year 2026 Budget Book I Tequesta Pagpa gf 334
Permanent Relocation of RO WTP Concentrate Disposal
Agenda Item #1.
Details
Request Type: Replacement
Capital Cost
FY2026 Budget Total Budget(all years) Project Total
$660 K $660 K $660 K
Detailed Breakdown
Category FY2026 Total
Proposed
Improvements Otherthan $660,000 $660,000
Buildings
Total $660,000 $660,000
Funding Sources
FY2026 Budget Total Budget(all years) Project Total
$660 K $660 K $660 K
Detailed Breakdown
Category FY2026 Total
Proposed
Operating Revenue $660,000 $660,000
Total $660,000 $660,000
Fiscal Year 2026 Budget Book I Tequesta PagoQ ®f 334
Remote Wellsite PLC upgrades
Agenda Item #1.
Remote Wel (site PLC upgrades
Overview Project Location
Request Owner Juan Rivas-Castillo,
Instrumentation Technician � u
Department Water- Production
Type Other
Jupiter Inlet
Request Description
The water plant has several remote well sites and pressure monitoring locations throughout the village.These sites
communicate with the plant via radio (updated FY2024) and are operated by Allen Bradley PLC's and equipment.The PLC's
have reached their useful life expectancy. Replacement parts are no longer available.We have received a quote from Rexel to
replace and update this equipment to the current modern-day equivalent for$120,000.This project must take place after the
planned water plant expansion for FY2026. We anticipate having engineering services in FY26 and installation if FY27 but
may have to adjust depending on need and the water treatment plant project(s) status.
Water Fund-Repair&Replacement
Architectural&Engineering Services Acct#:401-411-531.302
Equipment Technical Acct#: 401-411-664.607
Details
Request Type: Replacement
Capital Cost
FY2026 Budget Total Budget(all years) Project Total
$25 K $145 K $145 K
Detailed Breakdown
Category FY2026 FY2027 Total
Proposed Proposed
Other $25,000 $120,000 $145,000
Total $25,000 $120,000 $145,000
Fiscal Year 2026 Budget Book I Tequesta Pagp. jDf 334
Remote Wellsite PLC upgrades
Agenda Item #1.
Funding Sources
FY2026 Budget Total Budget(all years) Project Total
$25 K $145 K $145 K
Detailed Breakdown
Category 027 Total
Proposed Proposed
Operating Revenue $25,000 $120,000 $145,000
Total $25,000 $120,000 $145,000
Fiscal Year 2026 Budget Book I Tequesta Pago%. 334
Replace Three Entrance Gates&Enhance Security
Agenda Item #1.
Replace Three Entrance Gates & Enhance
Security
Overview
Request Owner Juan Rivas-Castillo,
Instrumentation Technician
Department Water- Production
Type Other
Estimated Start 01/1/2026
Date
Estimated 09/1/2026
Completion Date
Request Description
The water treatment plant has three entrances.Two of those are motor-actuated and one is manually opened. Both
actuators have reached their expected operational lifespan.All three gates are showing significant wear. It is crucial to secure
the water plant from external threats and prevent unauthorized public access.We are requesting the installation of three
new gates,each with automatic actuators.Additionally,we would like to have a single main entrance with audio-visual
communication capabilities.This would enable operational staff to grant or deny access to the plant without manually
allowing entrance to the plant campus.We have met with several fence and gate contractors and received a preliminary cost
estimate of$70,000 to complete this project.
Water Fund-Repair&Replacement-Miscellaneous Renewal &Replacement Acct#:401-411-663.671
Details
Request Type: Replacement
Capital Cost
FY2026 Budget Total Budget(all years) Project Total
$70 K $70 K $70 K
Detailed Breakdown
Category FY2026 Total
Proposed
Improvements Otherthan $70,000 $70,000
Buildings
Total $70,000 $70,000
Fiscal Year 2026 Budget Book I Tequesta Pag,agf 334
Replace Three Entrance Gates&Enhance Security
Agenda Item #1.
Funding Sources
FY2026 Budget Total Budget(all years) Project Total
$70 K $70 K $70 K
Detailed Breakdown
Category FY2026 Total
Proposed
Operating Revenue $70,000 $70,000
Total $70,000 $70,000
Fiscal Year 2026 Budget Book I Tequesta Pagoapf%6)f 334
Agenda Item#1of Kit
Storage Area Roof Kit
Overview Project Location
Request Owner Juan Rivas-Castillo, 901 Old Dixie Highway
Instrumentation Technician b
Department Water- Production
Fe,�er 4
Type Other
v eCI 2
Estimated Start 03/1/2026 � 4
Date
Estimated 09/25/2026
Completion Date
Request Description
In FY 2025 the water plant purchased and modified two 40ft shipping containers to store vital parts,tools,and materials and
keep them locked up.The containers have been strategically placed to allow for the installation of a roof kit without
complications,which will be tied down to withstand the winds of extreme weather events.We now plan to install the
specified roof kit over these containers to create a 44x40 covered area,providing shelter for the containers,three portable
generators,and other equipment.The plant has received preliminary quotes for roof options and anticipates that the cost
will be less than$35,000.
Water Fund-Improvements Other Than Buildings Acct#:401-411-663.600
Details
Request Type: New
Capital Cost
FY2026 Budget Total Budget(all years) Project Total
$35 K $35 K $35 K
Detailed Breakdown
Category FY2026 Total
Proposed
Improvements Other than $35,000 $35,000
Buildings
Total $35,000 $35,000
Fiscal Year 2026 Budget Book I Tequesta Pago4Q.*f 334
Agenda Item#1of Kit
Funding Sources
FY2026 Budget Total Budget(all years) Project Total
$35 K $35 K $35 K
Detailed Breakdown
Category FY2026 Total
Proposed
Operating Revenue $35,000 $35,000
Total $35,000 $35,000
Fiscal Year 2026 Budget Book I Tequesta Pagpa4$jspf 334
Surficial Well Rehabilitation
Agenda Item #1.
Su rficia I Well Rehabilitation
Overview Project Location
-------------------
Request Owner Juan Rivas-Castillo,
Instrumentation Technician
9-
Department Water- Production
Type Other
Estimated Start 08/16/2022
Date
Estimated 09/30/2030
Completion Date
Request Description
The Village produces untreated (raw)water from 14 wells sourced from two separate aquifers:10 surficial aquifer wells and 4
upper Floridan aquifer wells. Regular programmatic rehabilitation,including acidization and redevelopment,is needed to
maintain the desired quantity and quality of water.This budget item is funded to rehabilitate three surficial aquifer wells per
year as identified by decreased water quality and/or quantity.
The price of surficial aquifer well rehabs has more than doubled in the previous five years,so the request for this budget has
increased accordingly. In FY25,approval from the Village Council was received to piggyback a maintenance contract with
AMPs through the City of Palm Bay for rehabilitation services.
We plan on renewing the contract with AMPS if the well rehab work continues to be successful. The current estimate for the
work assumes that additional work is not required such as replacing a motor or additional related mechanical work. If
needed,additional funding will be requested. Money has been budgeted for engineering/hydrogeology services because
the results of the well rehabilitations of the last fewyears have shown sustained improvements less than expected,and
expert engineering/hydrogeology services may be needed to evaluate options and make recommendations.
Water Fund-Repair&Replacement(P&P)-Engineering Services Account#401-411-531.302
R&M -Well Rehabilitation Account#401-411-546.605
Details
Request Type: Refurbishment
Fiscal Year 2026 Budget Book I Tequesta Pag(3a45%pf 334
Surficial Well Rehabilitation
Agenda Item #1.
Capital Cost
FY2026 Budget Total Budget(all years) Project Total
$111 K $625 K $625 K
Detailed Breakdown
Category FY2026 FY2027 FY2028 FY2029 FY2030 Total
Proposed Proposed Proposed Proposed Proposed
Other $111,000 $118,000 $125,000 $132,000 $139,000 $625,000
Total $111,000 $118,000 $125,000 $132,000 $139,000 $625,000
Funding Sources
FY2026 Budget Total Budget(all years) Project Total
$111 K $625 K $625 K
Detailed Breakdown
Category FY2026 FY2027 FY2028 FY2029 FY2030 Total
Proposed Proposed Proposed Proposed Proposed
Operating Revenue $111,000 $118,000 $125,000 $132,000 $139,000 $625,000
Total $111,000 $118,000 $125,000 $132,000 $139,000 $625,000
Fiscal Year 2026 Budget Book I Tequesta Pagpa4gAQf 334
Surficial Well Replacements-Wells SA18,and SA20 (FY28& FY29)
Agenda Item #1.
Surficial Well Replacements - Wells SA18, and
SA20 ( FY28 & FY29)
Overview Project Location
Request Owner Juan Rivas-Castillo,
Instrumentation Technician
Department Water- Production
Type Other = M
Estimated Start 10/1/2027
Date
Estimated 09/30/2029
Completion Date
Request Description
The Village produces water for the traditional filtration water treatment plant from 10 surficial aquifer groundwater wells and
for the reverse osmosis membrane plant from four upper Floridan aquifer wells.Surficial aquifer(SA)wells Nos.18,19,and 20
need to be replaced.The order in which they have been prioritized for replacement is SA19,SA18,and SA20.SA19 is scheduled
to be bid in FY25, pending approval by the Village Council,so it has been removed from this capital request form.
Wells SA18 and SA20 are located in Tequesta Park and were constructed in 1975.The wellhead and equipment are buried in a
vault,are heavily corroded, require elevation,and do not meet current regulatory requirements;however,they remain
operational if properly maintained.The condition assessment report conducted by Kimley Horn recommends replacing
these wells.The projects consist of drilling new wells in generally the same locations,setting newwell casings and installing
new wellheads, pumps, piping and controls.Wells SA18 and SA19 are designed but SA20 is not yet designed.Well SA18 was
budgeted for construction in FY23, but due to a delay in obtaining an easement and lack of funding,the project was not bid.
By fiscal year 2023,prices for wells had increased to close to$1M.The updated schedule for replacement is as follows:well
SA19 in FY25,SA18 in FY28,and SA20 in FY29.
Engineering and Architectural Services Account#401-411-663.632
Improvements Other Than Buildings Account#401-411-646.605
Images
..fi
Well No.S-18
Fiscal Year 2026 Budget Book I Tequesta PaglQ19 pf 334
Surficial Well Replacements-Wells SA18,and SA20 (FY28& FY29)
Agenda Item #1.
Details
Request Type: Replacement
Capital Cost
FY2026 Budget Total Budget(all years) Project Total
$0 $2.74M $2.74M
Detailed Breakdown
Category FY2028 FY2029 Total
Proposed Proposed
Improvements Otherthan $1,348,000 $1,390,000 $2,738,000
Buildings
Total $1,348,000 $1,390,000 $2,738,000
Funding Sources
FY2026 Budget Total Budget(all years) Project Total
$0 $2.74M $2.74M
Detailed Breakdown
Category FY2028 FY2029 Total
Proposed Proposed
Operating Revenue $1,348,000 $1,390,000 $2,738,000
Total $1,348,000 $1,390,000 $2,738,000
Fiscal Year 2026 Budget Book I Tequesta Pagla2J)Js®f 334
Western Wellfield Raw(Untreated) Water Main Pigging (Cleaning)
Agenda Item #1.
Western Wel (field Raw ( Untreated) Water
Main Pigging (Cleaning)
Overview
Request Owner Juan Rivas-Castillo,
Instrumentation Technician
Department Water- Production
Type Other
Estimated Start 01/1/2026
Date
Estimated 12/31/2027
Completion Date
Request Description
The water plant relies on several wells located on the western side of the village to provide raw (untreated)water from
surficial aquifer wells to the water treatment filter plant.The raw water is transported through a main line,which is a
combination of12,10,8,and 6 inch pipe,approximately 5 miles in length.The raw water supply contains high levels of iron
and magnesium,which,over time, precipitate onto the inner walls of the plumbing.This build-up reduces the available
space for water flow, resulting in lower flows to the plant and higher back pressures to the wells.To address this issue, it is
necessary to clean the pipe using a "pigging"cleaning process.This process was successfully carried out in FY2021 on the
eastern wellfield.The project will involve installing a launch port,necessary valving,and additional piping. Engineering
services will also be required for the project.The anticipated total cost of the cleaning process is$145,000.
Water Fund-Repair&Rehabilitation
Architectural&Engineering Services Acct#:401-411-531.302
Miscellaneous Renewal &Replacement Acct#:401-411-549.671
Details
Request Type: Refurbishment
Fiscal Year 2026 Budget Book I Tequesta PagRa4.9j�iQf 334
Western Wellfield Raw(Untreated) Water Main Pigging (Cleaning)
Agenda Item #1.
Capital Cost
FY2026 Budget Total Budget(all years) Project Total
$150 K $150 K $150 K
Detailed Breakdown
Category FY2026 Total
Proposed
Other $150,000 $150,000
Total $150,000 $150,000
Funding Sources
FY2026 Budget Total Budget(all years) Project Total
$150 K $150 K $150 K
Detailed Breakdown
Category FY2026 Total
Proposed
Operating Revenue $150,000 $150,000
Total $150,000 $150,000
Fiscal Year 2026 Budget Book I Tequesta Pagoapi%g)f 334
WTP 16" Fiberglass Raw Water Main Pipe Replacement/Refurbishment
Agenda Item #1.
WTP 16" Fiberglass Raw Water Main Pipe
Replacement/ Refurbishment
Overview
Request Owner Juan Rivas-Castillo,
Instrumentation Technician
Department Water- Production
Type Other
Estimated Start 10/1/2026
Date
Estimated 01/1/2028
Completion Date
Request Description
There are water pipes that convey untreated well water from the wells to the two water treatment plants.There is a 16"
diameter fiberglass section of pipe where several chemicals are injected into the raw(untreated)water stream prior to the
reverse osmosis(RO) plant.This pipe needs to be refurbished or replaced. Engineering costs are estimated for design, bid
assistance,and construction engineering and inspection services.
See the pictures below for more information on the location of the pipe.
Architect and Engineering Account#401-411-663.632
Improvements other than Buildings Account#401-411-663.632
Images
�;rye
I Y'R13 '
y'L■
ilk
i aJ
a ]
x � iV.
ME
16 inch FRP raw water main
Pipe goes through two
Old acid injection point. walls and is approximately
Location of several failures 16ft long.
in the past that led to
opening the interconnect
with Jupiter.
Fiscal Year 2026 Budget Book I Tequesta Pagoa2.94,gf 334
WTP 16" Fiberglass Raw Water Main Pipe Replacement/Refurbishment
Agenda Item #1.
Details
Request Type: Replacement
Capital Cost
FY2026 Budget Total Budget(all years) Project Total
$0 $175 K $175 K
Detailed Breakdown
Category FY2027 Total
Proposed
Improvements Otherthan $175,000 $175,000
Buildings
Total $175,000 $175,000
Funding Sources
FY2026 Budget Total Budget(all years) Project Total
$0 $175 K $175 K
Detailed Breakdown
Category FY2027 Total
Proposed
Operating Revenue $175,000 $175,000
Total $175,000 $175,000
Fiscal Year 2026 Budget Book I Tequesta Pagpa6)f 334
WTP Membrane Replacement Program-Trains#1,2,&3
Agenda Item #1.
WTP Membrane Replacement Program -
Trains #1 , 21 & 3
Overview Project Location
Request Owner Jennifer Todd,Office Manager
Department Water- Production =
Type Other
Estimated Start 04/30/2024 -
Date
Estimated 05/31/2026
Completion Date
Request Description
The Village of Tequesta's reverse osmosis water treatment plant treats water from the upper Floridan aquifer,a brackish
water source that requires chloride removal. Membrane technology is a treatment process component.The typical lifespan
of the membrane elements is eight to ten years,but they can last beyond that,depending on the specific water quality and
use.The membranes must be monitored for replacement through conductivity,age,and normalized data.
This program will replace the membranes in Trains#1,#2,and#3,which have all reached their useful life.They are to be
replaced in the order of trains#2,#1,and then#3. It is anticipated that the project will award all three membrane trans at
one time but the actual installation will be sequential.Sequencing of the filter media replacement and major water
treatment plant improvements must all be considered for the three projects. If the membrane replacement project is
awarded in FY25,this project will be removed from the FY26 capital project list.
Architect and Engineering Account#401-411-663.632
RO Membrane Replacement Account#401-411-S52.610
Images
` I
Membranes
Fiscal Year 2026 Budget Book I Tequesta Pago 966vf 334
WTP Membrane Replacement Program-Trains#1,2,&3
Agenda Item #1.
Details
Request Type: Replacement
Capital Cost
FY2026 Budget Total Budget(all years) Project Total
$1.13M $1.13M $1.13M
Detailed Breakdown
Category FY2026 Total
Proposed
Machinery/Equipment $1,125,000 $1,125,000
Total $1,125,000 $1,125,000
Funding Sources
FY2026 Budget Total Budget(all years) Project Total
$1.13M $1.13M $1.13M
Detailed Breakdown
Category FY2026 Total
Proposed
Operating Revenue $1,125,000 $1,125,000
Total $1,125,000 $1,125,000
Fiscal Year 2026 Budget Book I Tequesta PagpQP-76pf 334
WTP RO Building Break Room Small Remodel
Agenda Item #1.
WTP RO Building Break Room Small
Remodel
Overview
Request Owner Juan Rivas-Castillo,
Instrumentation Technician
Department Water- Production
Type Other
Request Description
The reverse osmosis(RO) building at the water treatment plant currently houses a small break room that lacks a sink or
cooking surface.The only sinks at the water treatment plant are located in the bathrooms and lab,and do not have food
grinders,water faucets,or sufficient flow for washing dishes.Additionally,the sink in the lab cannot be used for kitchen
purposes,per the NELAC certification requirements.
The plant operates with two shifts,during which meals are eaten.The current kitchen facilities also do not meet
requirements necessary during extreme conditions,such as hurricanes,when operators are required to stay at the plant for
consecutive days,24 hours a day.To help address this and other needs,a space study is scheduled for FY26. Following the
study and depending on the findings,the plan is to remodel the break room to better accommodate the needs of plant
operators during extended shifts and emergencies,ensuring a more functional environment.The projected cost of the small
remodel,which includes adding a sink and updating the counter,is$25,000.
Water Fund Renewal&Replacement- Buildings Miscellaneous 401-411-663.671
Details
Request Type: Refurbishment
Capital Cost
FY2026 Budget Total Budget(all years) Project Total
$25 K $25 K $25 K
Detailed Breakdown
Category FY2026 Total
Proposed
Buidlings $25,000 $25,000
Total $25,000 $25,000
Fiscal Year 2026 Budget Book I Tequesta Pagpa4J)&j)f 334
WTP RO Building Break Room Small Remodel
Agenda Item #1.
Funding Sources
FY2026 Budget Total Budget(all years) Project Total
$25 K $25 K $25 K
Detailed Breakdown
Category FY2026 Total
Proposed
Operating Revenue $25,000 $25,000
Total $25,000 $25,000
Fiscal Year 2026 Budget Book I Tequesta PagpQ 334
WTP Upgrades:SCADA,Chemical Feed &Safety, Pump Efficiency&Optimization
Agenda Item #1.
WTP Upgrades: SCADA , Chemical Feed &
Safety, Pump Efficiency & Optimization
Overview
Request Owner Jennifer Todd,Office Manager
Department Water- Production
Type Other
Estimated Start 10/1/2021
Date
Estimated 10/30/2027
Completion Date
Request Description
The Village has two water treatment plants within the water treatment plant site located at 901 Old Dixie Highway
in Tequesta.The original treatment plant is a conventional filtration plant that treats water produced from 10 surficial
aquifer wells,and the second treatment plant is a reverse osmosis(R/O) membrane plant that treats water produced
from four upper Floridan aquifer wells.After the water is treated at each separate plant depending on its respective water
source,it is blended,disinfected,and pumped into the water distribution system.
Much of the pumping,chemical feed system,supervisory control and data acquisition (SCADA)system,and internal
hydraulics are aging and nearing the end of their operational lives or operational efficiency.This project will introduce safety
improvements that will help keep our operational team safe,increase operational efficiencies,and reduce our
carbon footprint by an estimated savings of 212 tons per year if the recommended projects are implemented,as calculated
using the EPA calculator.Attached is a table of projects planned as a part of the project,their added value,and their
estimated cost as of January 2023.They include SCADA,chemical feed/safety,pump,and operational efficiency water
treatment plant improvements.The estimated cost of the project has increased from$4.633 million (M)to an estimated
$6.7M.
The project will be funded through a low-interest loan from the Florida Department of Environmental Protection (FDEP)
state revolving fund (SRF). Engineering costs include bid assistance,construction engineering and inspection services(CEI),
and SRF loan assistance to ensure we meet the FDEP's SRF loan requirements.
Architect and Engineering Services acct 401-412-663.632
Improvements Other than Buildings acct 401-412-663.600
Details
Request Type: Replacement
Fiscal Year 2026 Budget Book I Tequesta PagQDJJ pf 334
WTP Upgrades:SCADA,Chemical Feed &Safety, Pump Efficiency&Optimization
Agenda Item #1.
Capital Cost
FY2026 Budget Total Budget(all years) Project Total
$7.3M $7.3M $7.3M
Detailed Breakdown
Category FY2026 Total
Proposed
Improvements Otherthan $7,300,000 $7,300,000
Buildings
Total $7,300,000 $7,300,000
Funding Sources
FY2026 Budget Total Budget(all years) Project Total
$7.3M $7.3M $7.3M
Detailed Breakdown
Category FY2026 Total
Proposed
Debt Issuance $6,700,000 $6,700,000
Operating Revenue $600,000 $600,000
Total $7,300,000 $7,300,000
Fiscal Year 2026 Budget Book I Tequesta Pag0hqVJ16pf 334
Water-Administration
Agenda Item #1.
Water-Ad ministration
FY26 - FY30 Water-Administration Projects
$8M
$6m
$5m
$3M
$70K $51K $51K $5K
0
2026 2027 2028 2029 2030
Computerized Maintenance $105,000 1.74%
Management System (CMMS) &
Asset Management
Well No.l9-Surficial Well $1,225,000 20.32%
Replacement (SA19- FY26)
WM#2-Ph2-Beach Road Water $4,700,000 77.94%
Main Replacement Program
(Phase 2)
Summary of Requests
Category FY2026 FY2027 FY2028 FY2029 FY2030 Total
Computerized Maintenance $20,000 $70,000 $5,000 $5,000 $5,000 $1.05,000
Management System
(C M M S)&Asset
Management
Well No.l9-Surficial Well $1,225,000 $0 $0 $0 $0 $1,225,000
Replacement(SA19-FY26)
WM#2-Ph2-Beach Road $4,700,000 $0 $0 $0 $0 $4,700,000
Water Main Replacement
Program(Phase2)
Total Summary of $5,945,000 $70,000 $5,000 $5,000 $5,000 $6,030,000
Requests
Fiscal Year 2026 Budget Book I Tequesta PagpaVJ6Qf 334
Computerized Maintenance Management System (CMMS) &Asset Management
Agenda Item #1.
Computerized Maintenance Management
System (CMMS) & Asset Management
Overview
Request Owner David Tinoco, Distribution&
Stormwater Superintendent
Department Water-Administration
Type Other
Estimated Start 10/1/2025
Date
Estimated 09/30/2030
Completion Date
Request Description
A computerized maintenance management system (CMMS)comprises software and hardware that facilitate the
management and optimization of maintenance activities,including asset tracking,work order management,and preventive
maintenance scheduling, ultimately aiming to ensure reliable water delivery and minimize downtime. It also helps track
preventive,corrective,and emergency maintenance,as well as the life cycle of utilities'assets. We are having the Florida
Rural Water Association conduct an asset management plan during FY25/FY26. It is anticipated that the plan will
recommend a CMMS/asset management system, including software and hardware and we are planning accordingly.
• Asset Management- helps track and maintain physical assets,including equipment,infrastructure,and facilities,
ensuring they are properly maintained,and their lifespans are extended
• Work Order Management- It streamlines the process of creating,assigning,and tracking work orders for maintenance
tasks,ensuring efficient execution and timely completion
• Preventive Maintenance Scheduling-enables the scheduling of preventive maintenance activities,helping to identify
and address potential issues before they lead to breakdowns and costly repairs
• Inventory Control- It helps manage spare parts and supplies,ensuring that critical items are readily available when
needed,reducing delays and downtime
• Regulatory Compliance- helps utilities demonstrate compliance with regulatory standards and requirements through
detailed record-keeping and reporting capabilities
• Reporting and Analytics- provides tools for generating reports and analyzing maintenance data,allowing utilities to
identify trends,optimize maintenance strategies,and improve operational efficiency
Architectural&Engineering Services Acct#:401-412-663.632
Improvements Other Than Buildings Acct#:401-412-663.600
Fiscal Year 2026 Budget Book I Tequesta Pago. g)f 334
Computerized Maintenance Management System (CMMS) &Asset Management
Agenda Item #1.
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Details
Request Type: New
Capital Cost
FY2026 Budget Total Budget(all years) Project Total
$20 K $105 K $105 K
Detailed Breakdown
Category FY2026 FY2027 FY2028 FY2029 FY2030 Total
Proposed Proposed Proposed Proposed Proposed
Other $20,000 $70,000 $5,000 $5,000 $5,000 $105,000
Total $20,000 $70,000 $5,000 $5,000 $5,000 $105,000
Funding Sources
FY2026 Budget Total Budget(all years) Project Total
$20 K $105 K $105 K
Detailed Breakdown
Category FY2026 FY2027 FY2028 FY2029 FY2030 Total
Proposed Proposed Proposed Proposed Proposed
Operating Revenue $20,000 $70,000 $5,000 $5,000 $5,000 $105,000
Total $20,000 $70,000 $5,000 $5,000 $5,000 $105,000
Fiscal Year 2026 Budget Book I Tequesta PagoaqVi6gf 334
Well No.19- Surficial Well Replacement(SA19- FY26)
Agenda Item #1.
Well No. 19 - Su rficia I Well Replacement (SA19
- FY26)
Overview Project Location
Request Owner Allyson Felsburg, Deputy Utilities
Director
Department Water-Administration
Type Other M
Estimated Start 05/4/2026
Date
Estimated 07/30/2027
Completion Date
Request Description
The Village receives water for its water treatment plant from 14 groundwater wells (10 surficial aquifer wells and four(4)
upper Floridan aquifer wells).Well No.S19 is a surficial aquifer well located in Tequesta Park that was constructed in 1975.The
wellhead and equipment are heavily corroded and require replacement to maintain safety and reliability.The project consists
of drilling a new well in the same location,setting a new well casing and installing a new wellhead, pump, piping and
controls.The estimated useful life of this new well will be 30 to 50 years.This is technically a brand-new well.
Water Fund accounts(total estimated cost of$1,225,000):
401-412-663.632 Architectural&Engineering Services$125,000
401-412-663.600 Improvements Other Than Buildings$1,100,000
Details
Request Type: Replacement
Fiscal Year 2026 Budget Book I Tequesta Pago. i,6)f 334
Well No.19- Surficial Well Replacement(SA19- FY26)
Agenda Item #1.
Capital Cost
FY2026 Budget Total Budget(all years) Project Total
$1.23 M $1.23 M $1.23 M
Detailed Breakdown
Category FY2026 Total
Proposed
Improvements Otherthan $1,100,000 $1,100,000
Buildings
Architect/Engineering $125,000 $1.25,000
Services
Total $1,225,000 $1,225,000
Funding Sources
FY2026 Budget Total Budget(all years) Project Total
$1.23 M $1.23 M $1.23 M
Detailed Breakdown
Category FY2026 Total
Proposed
Operating Revenue $1,225,000 $1,225,000
Total $1,225,000 $1,225,000
Fiscal Year 2026 Budget Book I Tequesta PagoaJQ@,pf 334
WM#2-Ph2-Beach Road Water Main Replacement Program (Phase 2)
Agenda Item #1.
WM#2- Ph2- Beach Road Water Main
Replacement Program ( Phase 2)
Overview Project Location
Request Owner Jennifer Todd,Office Manager g
Department Water-Administration
Type Other
Jupiter Inlet
Estimated Start 10/1/2022 n
Museum8
Date
Estimated 12/31/2026
Completion Date
Request Description
The Village ofTequesta (Village)serves drinking (potable)water to customers within the Village water utility service area
on the southern end of Jupiter Island (Island).The existing 8"and 10"water transmission main on the west and north sides
of Beach Road are the sole source of potable water delivery to water utility customers on the Island.The Utilities
Department's water main replacement program,"Water Main Replacement Project WM-2, Phase 2" (WM-2, PH2),involves
replacing approximately 6,000 feet of asbestos-cement(AC) piping and the southern subaqueous crossing of the
Intracoastal Waterway.While AC pipe is highly resistant to corrosion,it is also"brittle"and difficult to tap and repair.Over
time,when AC fails,it typically does so catastrophically(large breaks)without warning.The projected lifespan of an AC pipe
ranges from 40 to 70 years.The AC piping in project WM-2, PH2,was installed in the 1950s and 1960s and has reached the
end of its useful life. It is being replaced to minimize risk to the water system.
The project has been approved by the Florida Department of Environmental Protection's state revolving fund (SRF) loan
process;however,we are currently undergoing the FDEP SRF process to put the loan agreement in place.We anticipate
bidding the project in FY25 but can't predict how long it might take to secure the loan agreement. If bid in FY25,this project
will be eliminated from the FY26 capital budget.
WM-2 Phase 1 Beach Road water main replacement project was constructed in FY21.
Architect&Engineering -Other Account#401-412-663.632
Improvements other than Buildings Account#401-412-663.600.The construction of the project will be funded through a
low-interest rate FDEP SRF loan.
Fiscal Year 2026 Budget Book I Tequesta Pag%4017pf 334
WM#2-Ph2-Beach Road Water Main Replacement Program (Phase 2)
Agenda Item #1.
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Water Main Replacement
Project No.2
Details
Request Type: Replacement
Capital Cost
FY2026 Budget Total Budget(all years) Project Total
$4.7M $4.7M $4.7M
Detailed Breakdown
Category FY2026 Total
Proposed
Improvements Otherthan $4,700,000 $4,700,000
Buildings
Total $4,700,000 $4,700,000
Funding Sources
FY2026 Budget Total Budget(all years) Project Total
$4.7M $4.7M $4.7M
Detailed Breakdown
Category FY2026 Total
Proposed
Debt Issuance $4,300,000 $4,300,000
Operating Revenue $400,000 $400,000
Total $4,700,000 $4,700,000
Fiscal Year 2026 Budget Book I Tequesta Pagpa4p$7gf 334
Water-Distribution
Agenda Item #1.
Water- Distribution
FY26 - FY30 Water-Distribution Projects
$3M $3M
$2M
$1 M
$375K $201K $202K $288K
i
0 N --------- -
2026 2027 2028 2029 2030
Flushing Program (Auto-flushers) - $260,000 6.72%
Dead End Mains
Water Distribution System Valve $750,000 19.38%
Replacement Program
Water System Interconnection $175,000 4.52%
Improvement Project
WM#5 (Ph 1 &2)Country Club Dr. N $2,685,000 69.38%
Water Main Replacement Program
Summary of Requests
Category FY2026 FY2027 FY2028 FY2029 FY2030 Total
Flushing Program(Auto- $50,000 $51,000 $52,000 $53,000 $54,000 $260,000
flushers)-Dead End Mains
Water Distribution System $150,000 $15o,000 $15o,000 $150,000 $150,000 $750,000
Valve Replacement
Program
Water System $175,000 $o $0 $o $o $175,000
Interconnection
Improvement Project
WM#5(Ph I&2)Country $o $o $0 $85,000 $2,600,000 $2,685,000
Club Dr.N Water Main
Replacement Program
Total Summary of $375,000 $201,000 $202,000 $288,000 $2,804,000 $3,870,000
Requests
Fiscal Year 2026 Budget Book I Tequesta PagpaVkQf 334
Flushing Pro ram (Auto-flushers) - Dead End Mains
Agenda Item #1.
Flushing Program (Auto-flushers) - Dead End
Mains
Overview
Request Owner David Tinoco, Distribution&
Stormwater Superintendent
Department Water-Distribution
Type Other
Estimated Start 10/1/2025
Date
Estimated 09/30/2030
Completion Date
Request Description
The water distribution system currently has 114 dead-end water mains with 53 fire hydrants and 61 blow-offs.All dead-end
mains are manually flushed every quarter,using precious man-hours that could be used for other core preventive
maintenance duties that are backlogged.This program has initiated the installation of 10 to 15 auto-flushing devices annually
at dead ends,including areas where regular flushing is necessary.This also helps keep the water quality and chlorine
residuals steady in the distribution system.
Muller and Kupferle auto flushers range from$2500 to$3,200 each and if approved,would be installed by water distribution
system personnel through a contract for installation. Installation of the autoflushers is one of the Utilities Department's
distribution system needs to install/replace autoflushers using a programmatic approach.
Water Fund- Repair and Replacement-Meters,Valves& Hydrants Acct#:401-411-552.601
Details
Request Type: New
Capital Cost
FY2026 Budget Total Budget(all years) Project Total
$50 K $260 K $260 K
Detailed Breakdown
Category FY2026 FY2027 FY2028 FY2029 FY2030 Total
Proposed Proposed Proposed Proposed Proposed
Other $50,000 $51,000 $52,000 $53,000 $54,000 $260,000
Total $50,000 $51,000 $52,000 $53,000 $54,000 $260,000
Fiscal Year 2026 Budget Book I Tequesta PagQJ Q7pf 334
Flushing Pro ram (Auto-flushers) - Dead End Mains
Agenda Item #1.
Funding Sources
FY2026 Budget Total Budget(all years) Project Total
$50 K $260 K $260 K
Detailed Breakdown
Category FY2026 FY2027 FY2028 FY2029 FY2030 Total
Proposed Proposed Proposed Proposed Proposed
Operating Revenue $50,000 $51,000 $52,000 $53,000 $54,000 $260,000
Total $50,000 $51,000 $52,000 $53,000 $54,000 $260,000
Fiscal Year 2026 Budget Book I Tequesta Pag%�1z17®f 334
Water Distribution System Valve Replacement Program
Agenda Item #1.
Water Distribution System Valve
Replacement Program
Overview
Request Owner David Tinoco, Distribution&
Stormwater Superintendent
Department Water-Distribution
Type Other
Estimated Start 10/1/2025
Date
Estimated 09/30/2030
Completion Date
Request Description
This request is to replace existing water distribution system valves that are inoperable.Water main valves are an essential
component of the water distribution system. During water main breaks or pipe replacement projects,a series of valves are
closed to isolate a section of the water distribution system to make the necessary repairs or for construction.When valves fail
to fully close or are inoperable,a larger number of residents can be impacted during such incidents.Additionally,valves that
break in the closed position create dead ends within the water distribution system,which can affect water quality and
require regular flushing until the valve is replaced.
A programmatic approach to valve replacements was initiated in FY25.While implementing the program during FY25,
unforeseen challenges arose during the replacement of broken valves,providing a clearer picture of the total budget
required to replace them.These challenges necessitated extra costs for line stops to achieve a full shutdown of the area
where the valve is being replaced,as well as additional staff to replace other inoperable valves within the same section of the
system. Line stops must be done by an outside contractor.These costs have been incorporated into the programmatic costs
for FY26 and future years.
Water Fund-Repair&Replacement-Misc. Renewal&Replacement Account#401-411-549.671
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Fiscal Year 2026 Budget Book I Tequesta PagQJ J,Qf 334
Water Distribution System Valve Replacement Program
Agenda Item #1.
Details
Request Type: New
Capital Cost
FY2026 Budget Total Budget(all years) Project Total
$150 K $750 K $750 K
Detailed Breakdown
Category FY2026 FY2027 FY2028 FY2029 FY2030 Total
Proposed Proposed Proposed Proposed Proposed
Other $150,000 $150,000 $150,000 $150,000 $150,000 $750,000
Total $150,000 $150,000 $150,000 $150,000 $150,000 $750,000
Funding Sources
FY2026 Budget Total Budget(all years) Project Total
$150 K $750 K $750 K
Detailed Breakdown
Category FY2026 FY2027 FY2028 FY2029 FY2030 Total
Proposed Proposed Proposed Proposed Proposed
Operating Revenue $150,000 $150,000 $150,000 $150,000 $150,000 $750,000
Total $150,000 $150,000 $150,000 $150,000 $150,000 $750,000
Fiscal Year 2026 Budget Book I Tequesta Pag"Jg)f 334
Water System Interconnection Improvement Project
Agenda Item #1.
Water System Interconnection Improvement
Project
Overview
Request Owner David Tinoco, Distribution&
Stormwater Superintendent
Department Water-Distribution
Type Other
Estimated Start 10/1/2025
Date
Estimated 09/30/2026
Completion Date
Request Description
The secondary interconnect with the Town of Jupiter requires rehabilitation as it is reaching the end of its useful life. It is
critical to ensure that the assembly is in good working condition in case of an emergency.The plans for this project are 100%
percent complete and are being reviewed by the Town of Jupiter Utilities Department.
Water Fund 401-Architect and Engineering Account#401-411-663.632
Improvements other than Buildings Account#401-411-663.600
Details
Request Type: Replacement
Capital Cost
FY2026 Budget Total Budget(all years) Project Total
$175 K $175 K $175 K
Detailed Breakdown
Category FY2026 Total
Proposed
Improvements Otherthan $175,000 $V5,000
Buildings
Total $175,000 $175,000
Fiscal Year 2026 Budget Book I Tequesta Pag"4,gf 334
Water System Interconnection Improvement Project
Agenda Item #1.
Funding Sources
FY2026 Budget Total Budget(all years) Project Total
$175 K $175 K $175 K
Detailed Breakdown
Category FY2026 Total
Proposed
Operating Revenue $175,000 $175,000
Total $175,000 $175,000
Fiscal Year 2026 Budget Book I Tequesta Paq%Q61 f$6)f 334
WM#5 (Ph 1 &2) Country Club Dr. N Water Main Replacement Program
Agenda Item #1.
WM#5 ( Ph 1 & 2) Country Club Dr. N Water
Main Replacement Program
Overview Project Location
„
Request Owner David Tinoco, Distribution&
Tur,le Qeek Club SandyPinea
Stormwater Superintendent " aim'mP 1Oeniei
Department Water-Distribution 4 Qa�yN
Tequesta 8
Type Other �,�,_ 2
,� 9 Country Club
_ oMapmvoo�5crretlVap
Estimated Start 10/1/2027
Date
Estimated 09/30/2031
Completion Date
Request Description
This capital project is part of a multi-year systematic water main replacement program and consists of replacing asbestos
cement water pipe along Country Club Dr. North,split into two phases,phases 1 &2. Depending on circumstances when the
design is finalized,the project may be bid as one project or split into two over two fiscal years.
Water main replacement project#5(WM-5) replaces approximately 11,650 feet of asbestos cement(AC) piping along Country
Club Drive North,from Eastwinds Circle to Turtle Creek Drive.AC pipe is highly resistant to corrosion yet is also brittle and
difficult to tap and repair.Over time,when AC pipe fails it typically does so catastrophically(large breaks)without warning.
The projected lifespan of AC pipe varies widely from 40 to 70 years.The AC piping in project WM-5 was installed in the 1960's
and has reached the end of its useful life. It will be replaced to minimize risk to the water system which affects our
customers.
The project is currently planned to be constructed in two phases: FY30- Phase I -Country Club Dr N -from Country Club
Circle to SE Landing Place,and FY31 - Phase II -SE Landing Place northward to the end.A survey was conducted by Kimley-
Horn, but the project has been tabled due to a significant increase in construction costs.Costs for engineering and
construction are estimated,and we are starting to see some prices stabilize across the state.There are still delays in some
material deliveries.
iWater Fund
Architect and Engineering-Other Account#401-412-663.632 Engineering costs will include design,construction inspection
engineering (CEI)services,and FDEP state revolving fund (SRF) loan assistance (unless the project is paid on a cash-basis, no
SRF assistance will be needed).
Improvements other than Buildings Account#401-412-663.600(construction listed from "Other Miscellaneous Revenue"401-
000-369.000, project planned to be funded by FDEP SRF loan)
wr
Fiscal Year 2026 Budget Book I Tequesta PagoA36apf 334
WM#5 (Ph 1 &2) Country Club Dr. N Water Main Replacement Program
Agenda Item #1.
Details
Request Type: Replacement
Capital Cost
FY2026 Budget Total Budget(all years) Project Total
$0 $2.69 M $2.69 M
Detailed Breakdown
Category FY2029 FY2030 Total
Proposed Proposed
Improvements Otherthan $85,000 $2,600,000 $2,685,000
Buildings
Total $85,000 $2,600,000 $2,685,000
Funding Sources
FY2026 Budget Total Budget(all years) Project Total
$0 $2.69 M $2.69 M
Detailed Breakdown
Category FY2029 FY2030 Total
Proposed Proposed
Debt Issuance $0 $2,300,000 $2,300,000
Operating Revenue $85,000 $300,000 $385,000
Total $85,000 $2,600,000 $2,685,000
Fiscal Year 2026 Budget Book I Tequesta PagpaJJ-7sf)f 334
Debt Services
Agenda Item #1.
Debt Service Requirements to Maturity
The Village issues long-term debt to provide funds for the acquisition and construction of major capital improvements.
These capital expenditures are non-recurring in nature and typically would have a significant impact if they were included
in the Village's operating budget. Debt financing is therefore used to distribute the impact of these major capital
expenditures to the project's users over its lifetime.
Section 5.02 of the Village Charter requires the total indebtedness of the Village,whether in the form of general obligation
bonds or assessment bonds,or both,shall never in the aggregate exceed 10%of the assessed value of taxable real property
within the Village at the time the indebtedness is incurred. Before incurring additional long-term debt, the Village also
takes the following into consideration:
• Borrowing is only considered for essential non-recurring capital expenditures.
• The length of financing of an improvement will not exceed the useful life of the improvement.
• The Village will not issue debt to subsidize or fund current operations.
• General obligation debt will not be issued to fund enterprise fund operations.
• The Village will pay off existing debt issues if the resulting savings are significant.
Fiscal Year 2026 Budget Book I Tequesta Pagpa JJ hj)f 334
Debt Services
Agenda Item #1.
Debt Service Requirements to Maturity -
Future Required Payments Schedule
Fi;cal Cafluernmmal Actiwitces Bu5i ne5s-Type AOwitie5 Total Primary Gmrnmant
Year Principal Interest Total Principal Interest Total Printipal Interest Total
2026 353,510 145,024 498.534 353,510 145,024 498,534
2027 398,040 137,481 535,521 398,040 137.481 535,521
2028 4136,043 129,556 535,599 406A43 129,556 S35399
1079 414,05$ 12L467 S35,525 414ASS 121,467 535,525
2030 422,085 113,214 S3s,299 422A95 113,214 53SIZ99
2031 430,124 104,795 534,919 430,124 104,795 534,919
M2 439,176 9b,200 53.5,37-6 439,176 96,200 535,336
201a 449,241 97,418 535,6w 449,241 87A 18 535 659
20A 456,318 78,461 534,779 45018 79,461 534,775
ZD35 465,408 69,326 534,734 465,4N 69,326 534,734
2036 474,510 60,005 534,S16 474,510 60,005 534,516
2017 484,627 SO,485 534,112 484,fi27 51)Aas 335,112
2038 493,7S6 40,761 S341523 493,756 40,767 534523
2039 503," X840 534,748 503A99 301849 5334,748
2M 514,055 M722 534,777 514,055 20.722 534.777
2041 $24,226 101M 594,611 $24,226 10,M 5M,b11
zM 100,410 4,SU 104,978 1[OA10 4,568 104,06
Z043 • 101,608 3,370 104,978 101,608 3,370 104,976
20" 102,921 2,157 104,978 102.821 2,157 104,978
204S 104,1W8 930 104,978 104A48 930 104,978
Total S $ $ $ 7,626,90 $1,307,100 5 $,944,143 007,180 $,944,1a:3
Capital Leases
l:iseal G owernme n*a IActiwities Business-7ypeActivities Total PrimaryGavernmrent
Year Principal Interest fatal Principal Interest TDW Principal 4nterest Total
2026 43,914 1X5 45,889 - 43,914 1,975 45,989
2027 16"9 1609 - 1609 16.099
2028 1610% - 1609 - 16A99 - irs,nl*y
Total 9 75,112 5 1,975 7US7 S 5 • 5 76,112 ; 1,975 S 78,087
Fiscal Year 2026 Budget Book I Tequesta Paq%% JAQf 334
Debt Services
Agenda Item #1.
Debt Service Requirements to Maturity -
Bonds & Notes
2626 . - ..
2027
2
2 a
2nai
2632
2013 s, I
NOW-
1
2037
26
2 D7+7
2037
20a47
2G41
2044
20615
$Gyir +riMS#IA4'I®r�ti�FP ■Vy*e.F4T1"AC1iy44F4
Fiscal Year 2026 Budget Book Tequesta Pag"Ji�gf 334
Debt Services
Agenda Item #1.
Debt Service Requirements to Maturity -
Capital Leases
■Gvem-noMalA&hdrs 09kzIn*wTVpsA hftn
Fiscal Year 2026 Budget Book I Tequesta Pag,r 218of 334
Ap endix
Agenda Item #1.
Appendix
Abatement:A reduction or elimination of a real or personal property tax,motor vehicle excise,a fee,charge,or special
assessment imposed by a governmental unit.Granted only on application of the person seeking the abatement and only
by the committing governmental unit.
Accounting System:The total structure of records and procedures that identify record,classify,and report information on
the financial position and operations of a governmental unit or any of its funds,account groups,and organizational
components.
Accrued Interest:The amount of interest that has accumulated on the debt since the date of the last interest payment,
and on the sale of a bond,the amount accrued up to but not including the date of delivery(settlement date).(See
Interest)
ACFR:Annual Comprehensive Financial Report-A detailed report of an organization's financial activities and performance
over the fiscal year.
Amortization:The gradual repayment of an obligation over time and in accordance with a predetermined payment
schedule.
Appropriation:A legal authorization from the community's legislative body to expend money and incur obligations for
specific public purposes.An appropriation is usually limited in amount and as to the time period within which it may be
expended.
Arbitrage:As applied to municipal debt,the investment of tax-exempt bonds or note proceeds in higher yielding,taxable
securities.Section 103 of the Internal Revenue Service (IRS) Code restricts this practice and requires(beyond certain limits)
that earnings be rebated (paid)to the IRS.
Assessed Valuation:A value assigned to real estate or other property by a government as the basis for levying taxes.
Assets:Items owned by an organization that have economic value,such as cash, investments, property,and equipment.
Audit:An examination of a community's financial systems,procedures,and data by a certified public accountant
(independent auditor),and a report on the fairness of financial statements and on local compliance with statutes and
regulations.The audit serves as a valuable management tool in evaluating the fiscal performance of a community.
Audit Report:Prepared by an independent auditor,an audit report includes: (a) a statement of the scope of the audit; (b)
explanatory comments as to application of auditing procedures;(c)findings and opinions. It is almost always
accompanied by a management letter which contains supplementary comments and recommendations.
Available Funds: Balances in the various fund types that represent non-recurring revenue sources.As a matter of sound
practice,they are frequently appropriated to meet unforeseen expenses,for capital expenditures or other one-time costs.
Balance Sheet:A statement that discloses the assets, liabilities, reserves and equities of a fund or governmental unit at a
specified date.
Betterments(Special Assessments):Whenever a specific area of a community receives benefit from a public
improvement(e.g.,water,sewer,sidewalk,etc.),special property taxes may be assessed to reimburse the governmental
entity for all or part of the costs it incurred. Each parcel receiving benefit from the improvement is assessed for its
proportionate share of the cost of such improvements.The proportionate share may be paid in full or the property owner
may request that the assessors apportion the betterment over 20 years.Over the life of the betterment,one year's
Wr
Fiscal Year 2026 Budget Book I Tequesta Pag"2%jDf 334
Ap endix
Agenda Item #1.
apportionment along with one year's committed interest computed from October 1 to October 1 is added to the tax bill
until the betterment has been paid.
Bond:A means to raise money through the issuance of debt.A bond issuer/borrower promises in writing to repay a
specified sum of money,alternately referred to as face value,par value or bond principal,to the buyer of the bond on a
specified future date(maturity date),together with periodic interest at a specified rate.The term of a bond is always
greater than one year.(See Note)
Bond and Interest Record:(Bond Register)-The permanent and complete record maintained by a treasurer for each
bond issue. It shows the amount of interest and principal coming due each date and all other pertinent information
concerning the bond issue.
Bonds Authorized and Unissued:Balance of a bond authorization not yet sold. Upon completion or abandonment of a
project,any remaining balance of authorized and unissued bonds may not be used for other purposes,but must be
rescinded by the community's legislative bodyto be removed from community's books.
Bond Issue:Generally,the sale of a certain number of bonds at one time by a governmental unit.
Bond Rating (Municipal):A credit rating assigned to a municipality to help investors assess the future ability, legal
obligation,and willingness of the municipality(bond issuer)to make timely debt service payments.Stated otherwise,a
rating helps prospective investors determine the level of risk associated with a given fixed-income investment. Rating
agencies,such as Moody's and Standard and Poors, use rating systems,which designate a letter or a combination of
letters and numerals where AAA is the highest rating and C1 is a very low rating.
Budget:A plan for allocating resources to support particular services, purposes and functions over a specified period of
time. (See Performance Budget, Program Budget)
Capital Assets:All real and tangible property used in the operation of government,which is not easily converted into cash,
and has an initial useful live extending beyond a single financial reporting period.Capital assets include land and land
improvements;infrastructure such as roads, bridges,water and sewer lines;easements; buildings and building
improvements;vehicles,machinery and equipment.Communities typically define capital assets in terms of a minimum
useful life and a minimum initial cost. (See Fixed Assets)
Capital Budget:An appropriation or spending plan that uses borrowing or direct outlay for capital or fixed asset
improvements.Among other information,a capital budget should identify the method of financing each recommended
expenditure,i.e.,tax levy or rates,and identify those items that were not recommended.(See Capital Assets, Fixed Assets)
Cash:Currency,coin,checks,postal and express money orders and bankers'drafts on hand or on deposit with an official or
agent designated as custodian of cash and bank deposits.
Cash Flow:The movement of money into or out of an organization,showing its liquidity and ability to meet financial
obligations.
Cash Management:The process of monitoring the ebb and flow of money in an out of municipal accounts to ensure cash
availability to pay bills and to facilitate decisions on the need for short-term borrowing and investment of idle cash.
Certificate of Deposit(CD):A bank deposit evidenced by a negotiable or non-negotiable instrument,which provides on
its face that the amount of such deposit plus a specified interest payable to a bearer or to any specified person on a certain
specified date,at the expiration of a certain specified time,or upon notice in writing.
Classification of Real Property:Assessors are required to classify all real property according to use into one of four classes:
residential,open space,commercial,and industrial. Having classified its real properties, local officials are permitted to
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determine locally,within limitations established by statute and the Commissioner of Revenue,what percentage of the tax
burden is to be borne by each class of real property and by personal property owners.
Collective Bargaining:The process of negotiating workers'wages, hours,benefits,working conditions,etc., between an
employer and some or all of its employees,who are represented by a recognized labor union, regarding wages, hours and
working conditions.
Compliance:Adherence to relevant laws, regulations,and internal policies governing financial reporting and operations.
Consumer Price Index: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"
Cost-Benefit Analysis:A decision-making tool that allows a comparison of options based on the level of benefit derived
and the cost to achieve the benefit from different alternatives.
Debt Burden:The amount of debt carried by an issuer usually expressed as a measure of value (i.e.,debt as a percentage
of assessed value,debt per capita,etc.).Sometimes debt burden refers to debt service costs as a percentage of the total
annual budget.
Debt Service:The repayment cost,usually stated in annual terms and based on an amortization schedule,of the principal
and interest on any particular bond issue.
Encumbrance:A reservation of funds to cover obligations arising from purchase orders,contracts,or salary commitments
that are chargeable to,but not yet paid from,a specific appropriation account.
Enterprise Funds:An enterprise fund is a separate accounting and financial reporting mechanism for municipal services
for which a fee is charged in exchange for goods or services. It allows a community to demonstrate to the public the
portion of total costs of a service that is recovered through user charges and the portion that is subsidized by the tax levy,
if any.With an enterprise fund,all costs of service delivery—direct,indirect,and capital costs—are identified.This allows
the community to recover total service costs through user fees if it chooses. Enterprise accounting also enables
communities to reserve the"surplus"or net assets unrestricted generated by the operation of the enterprise rather than
closing it out to the general fund at year-end.Services that may be treated as enterprises include, but are not limited to,
water,sewer, hospital,and airport services.
Equalized Valuations(EQVs):The determination of the full and fair cash value of all property in the community that is
subject to local taxation.
Equity:The residual interest in the assets of an organization after deducting liabilities,representing the owners'stake in
the business.
Estimated Receipts:A term that typically refers to anticipated local revenues often based on the previous year's receipts
and represent funding sources necessary to support a community's annual budget. (See Local Receipts)
Exemptions:A discharge,established by statute,from the obligation to pay all or a portion of a property tax.The
exemption is available to particular categories of property or persons upon the timely submission and approval of an
application to the assessors. Properties exempt from taxation include hospitals,schools, houses of worship,and cultural
institutions. Persons who may qualify for exemptions include disabled veterans,blind individuals,surviving spouses,and
seniors.
Expenditure:An outlay of money made by municipalities to provide the programs and services within their approved
budget.
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Fiduciary Funds:Repository of money held by a municipality in a trustee capacity or as an agent for individuals,private
organizations,other governmental units,and other funds.These include pension (and other employee benefit)trust funds,
investment trust funds, private- purpose trust funds,and agency funds.
Financial Statements:Reports summarizing an organization's financial activities and position,including the balance
sheet,income statement,and cash flow statement.
Fiscal Year:The 12-month period for which an organization plans the use of its funds,typically not the same as the
calendar year.
Fixed Assets:Long-lived,assets such as buildings,equipment and land obtained or controlled as a result of past
transactions or circumstances.
Fixed Costs:Costs that are legally or contractually mandated such as retirement, FICA/Social Security,insurance,debt
service costs or interest on loans.
Float:The difference between the bank balance for a local government's account and its book balance at the end of the
day.The primary factor creating float is clearing time on checks and deposits. Delays in receiving deposit and withdrawal
information also influence float.
Full Faith and Credit:A pledge of the general taxing powers for the payment of governmental obligations. Bonds carrying
such pledges are usually referred to as general obligation or full faith and credit bonds.
Fund:An accounting entity with a self-balancing set of accounts that are segregated for the purpose of carrying on
identified activities or attaining certain objectives in accordance with specific regulations, restrictions,or limitations.
Fund Accounting:Organizing financial records into multiple,segregated locations for money.A fund is a distinct entity
within the municipal government in which financial resources and activity(assets, liabilities,fund balances, revenues,and
expenditures) are accounted for independently in accordance with specific regulations,restrictions or limitations.
Examples of funds include the general fund and enterprise funds.Communities whose accounting records are organized
according to the Uniform Municipal Accounting System (UMAS) use multiple funds.
GAAP:Generally Accepted Accounting Principles-Standard accounting principles,standards,and procedures that
companies use to compile their financial statements.
GASB 34:A major pronouncement of the Governmental Accounting Standards Board that establishes new criteria on the
form and content of governmental financial statements.GASB 34 requires a report on overall financial health,notjust on
individual funds. It requires more complete information on the cost of delivering value estimates on public infrastructure
assets,such as bridges,road,sewers,etc. It also requires the presentation of a narrative statement the government's
financial performance,trends and prospects for the future.
GASB 45:This is another Governmental Accounting Standards Board major pronouncement that each public entity
account for and report other postemployment benefits in its accounting statements.Through actuarial analysis,
municipalities must identify the true costs of the OPEB earned by employees over their estimated years of actual service.
General Fund:The fund used to account for most financial resources and activities governed by the normal appropriation
process.
General Obligation Bonds:Bonds issued by a municipality for purposes allowed by statute that are backed by the full
faith and credit of its taxing authority.
Governing Body:A board,committee,commission,or other executive or policymaking body of a municipality or school
district.
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Agenda Item #1.
Indirect Cost:Costs of a service not reflected in the operating budget of the entity providing the service.An example of an
indirect cost of providing water service would be the value of time spent by non-water department employees processing
water bills.A determination of these costs is necessary to analyze the total cost of service delivery.The matter of indirect
costs arises most often in the context of enterprise funds.
Internal Controls:Policies and procedures implemented by an organization to ensure the reliability of financial reporting
and compliance with laws and regulations,aiming to prevent fraud and errors.
Interest:Compensation paid or to be paid for the use of money,including amounts payable at periodic intervals or
discounted at the time a loan is made. In the case of municipal bonds,interest payments accrue on a day-to-day basis,but
are paid every six months.
Interest Rate:The interest payable,expressed as a percentage of the principal available for use during a specified period
of time. It is always expressed in annual terms.
Investments:Securities and real estate held for the production of income in the form of interest,dividends,rentals or
lease payments.The term does not include fixed assets used in governmental operations.
Liabilities:Debts or obligations owed by an organization,including loans,accounts payable,and accrued expenses.
Line Item Budget:A budget that separates spending into categories,or greater detail,such as supplies,equipment,
maintenance,or salaries,as opposed to a program budget.
Local Aid:Revenue allocated by the state or counties to municipalities and school districts.
Maturity Date:The date that the principal of a bond becomes due and payable in full.
Municipal(s):(As used in the bond trade) "Municipal" refers to any state or subordinate governmental unit."Municipals"
(i.e.,municipal bonds) include not only the bonds of all political subdivisions,such as cities,towns,school districts,special
districts,counties but also bonds of the state and agencies of the state.
Net Income:The difference between an organization's revenues and expenses,representing its profit or loss for a specific
period.
Note:A short-term loan,typically with a maturity date of a year or less.
Objects of Expenditures:A classification of expenditures that is used for coding any department disbursement,such as
"personal services,""expenses,"or"capital outlay."
Official Statement:A document prepared for potential investors that contains information about a prospective bond or
note issue and the issuer.The official statement is typically published with the notice of sale. It is sometimes called an
offering circular or prospectus.
Operating Budget:A plan of proposed expenditures for personnel,supplies,and other expenses for the coming fiscal
yea r.
Overlapping Debt:A community's proportionate share of the debt incurred by an overlapping government entity,such as
a regional school district, regional transit authority,etc.
Performance Budget:A budget that stresses output both in terms of economy and efficiency.
Principal:The face amount of a bond,exclusive of accrued interest.
Program:A combination of activities to accomplish an end.
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Program Budget:A budget that relates expenditures to the programs they fund.The emphasis of a program budget is on
output.
Proprietary Funds: Funds used to record the financial transactions of governmental entities when they engage in
activities that are intended to recover the cost of providing goods or services to the general public on a user-fee basis.
Purchased Services:The cost of services that are provided by a vendor.
Refunding of Debt:Transaction where one bond issue is redeemed and replaced by a new bond issue under conditions
generally more favorable to the issuer.
Reserve Fund:An amount set aside annually within the budget of a town to provide a funding source for extraordinary or
unforeseen expenditures.
Revaluation:The assessors of each community are responsible for developing a reasonable and realistic program to
achieve the fair cash valuation of property in accordance with constitutional and statutory requirements.The nature and
extent of that program will depend on the assessors'analysis and consideration of many factors,including,but not limited
to,the status of the existing valuation system,the results of an in-depth sales ratio study,and the accuracy of existing
property record information.
Revenues: Inflows of resources or other enhancements of assets of an organization,usually from sales of goods or
services.
Revenue Anticipation Note(RAN):A short-term loan issued to be paid off by revenues,such as tax collections and state
aid. RANs are full faith and credit obligations.
Revenue Bond:A bond payable from and secured solely by specific revenues and thereby not a full faith and credit
obligation.
Revolving Fund:Allows a community to raise revenues from a specific service and use those revenues without
appropriation to support the service.
Sale of Real Estate Fund:A fund established to account for the proceeds of the sale of municipal real estate other than
proceeds acquired through tax title foreclosure.
Stabilization Fund:A fund designed to accumulate amounts for capital and other future spending purposes,although it
may be appropriated for any lawful purpose.
Surplus Revenue:The amount by which cash,accounts receivable,and other assets exceed liabilities and reserves.
Tax Rate:The amount of property tax stated in terms of a unit of the municipal tax base;for example,$14.80 per$1,000 of
assessed valuation of taxable real and personal property.
Tax Title Foreclosure:The procedure initiated by a municipality to obtain legal title to real property already in tax title and
on which property taxes are overdue.
Trust Fund: In general,a fund for money donated or transferred to a municipality with specific instructions on its use.As
custodian of trust funds,the treasurer invests and expends such funds as stipulated by trust agreements,as directed by
the commissioners of trust funds or by the community's legislative body. Both principal and interest may be used if the
trust is established as an expendable trust. For nonexpendable trust funds,only interest (not principal) may be expended
as directed.
Uncollected Funds:Recently deposited checks included in an account's balance but drawn on other banks and not yet
credited by the Federal Reserve Bank or local clearinghouse to the bank cashing the checks. (These funds may not be
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loaned or used as part of the bank's reserves and they are not available for disbursement.)
Undesignated Fund Balance:Monies in the various government funds as of the end of the fiscal year that are neither
encumbered nor reserved,and are therefore available for expenditure once certified as part of free cash.
Unreserved Fund Balance(Surplus Revenue Account):The amount by which cash,accounts receivable,and other assets
exceed liabilities and restricted reserves. It is akin to a "stockholders'equity"account on a corporate balance sheet. It is not,
however,available for appropriation in full because a portion of the assets listed as"accounts receivable" may be taxes
receivable and uncollected. (See Free Cash)
Valuation (100 Percent):The legal requirement that a community's assessed value on property must reflect its market,or
full and fair cash value.
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