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FY26 Adopted Budget Book This page left blank intentionally Table of Contents A Reader’s guide ............................................................................................................................................. 5 GENERAL INFORMATION .............................................................................................................................. 7 CITY MANAGER’S BUDGET MESSAGE ................................................................................................................. 9 STRATEGIC PLAN .................................................................................................................................................. 23 VILLAGE PROFILE ................................................................................................................................................. 24 ORGANIZATION CHART ...................................................................................................................................... 32 STAFFING SUMMARY ........................................................................................................................................... 33 VILLAGE ORGANIZATION .................................................................................................................................. 34 BUDGET OVERVIEW ...................................................................................................................................... 35 BUDGET OVERVIEW ............................................................................................................................................. 37 ANNUAL BUDGET PROCEDURES AND CALENDAR .................................................................................... 38 BASIS OF ACCOUNTING AND BUDGETING................................................................................................. 39 FUND DESCRIPTIONS ......................................................................................................................................... 40 BENCHMARKING .................................................................................................................................................... 42 FINANCIAL POLICIES .......................................................................................................................................... 44 REVENUE FORECASTING ................................................................................................................................... 45 FINANCIAL SCHEDULES ............................................................................................................................... 47 MAJOR REVENUE SOURCES .............................................................................................................................. 49 GOVERNMENTAL FUNDS ............................................................................................................................................... 49 PROPRIETARY FUNDS ..................................................................................................................................................... 51 GOVERNMENT-WIDE ................................................................................................................................... 53 GOVERNMENT-WIDE REVENUES .................................................................................................................... 55 GOVERNMENT-WIDE EXPENSES ..................................................................................................................... 57 GOVERNMENT-WIDE SUMMARY ...................................................................................................................... 59 SUMMARY OF CHANGES IN FUND BALANCES ........................................................................................... 60 GENERAL FUND ............................................................................................................................................ 61 GENERAL FUND SUMMARY ................................................................................................................................ 63 GENERAL FUND REVENUES .............................................................................................................................. 64 GENERAL FUND EXPENDITURES ..................................................................................................................... 65 DEPARTMENTAL BUDGETS ......................................................................................................................... 67 MAYOR AND COUNCIL ........................................................................................................................................ 69 VILLAGE MANAGER .............................................................................................................................................. 71 VILLAGE CLERK ..................................................................................................................................................... 73 VILLAGE ATTORNEY ............................................................................................................................................. 75 FINANCE DEPARTMENT ...................................................................................................................................... 76 PLANNING, ZONING, AND RESILIENCY ....................................................................................................... 78 HUMAN RESOURCES ............................................................................................................................................ 80 NON-DEPARTMENTAL .......................................................................................................................................... 81 POLICE DEPARTMENT .......................................................................................................................................... 82 CODE COMPLIANCE ............................................................................................................................................. 85 PUBLIC WORKS DEPARTMENT - ADMINISTRATION ................................................................................ 87 STREETS ................................................................................................................................................................... 88 FACILITIES MANAGEMENT ................................................................................................................................ 89 BEAUTIFICATION .................................................................................................................................................. 90 LIBRARY .................................................................................................................................................................... 93 PARKS AND RECREATION DEPARTMENT ~ ADMINISTRATION ............................................................ 95 ATHLETICS ......................................................................................................................................................................... 96 COMMUNITY CENTER ...................................................................................................................................................... 97 AQUATICS ........................................................................................................................................................................... 98 TENNIS ................................................................................................................................................................................. 99 SPECIAL REVENUE FUNDS ......................................................................................................................... 101 LOCAL OPTION GAS TAX ................................................................................................................................. 103 TRANSPORTATION SURTAX ............................................................................................................................ 105 BUILDING DEPARTMENT .................................................................................................................................. 107 DEBT SERVICE FUNDS ................................................................................................................................ 111 DEBT SERVICE FUND ........................................................................................................................................ 113 CAPITAL PROJECT FUND ........................................................................................................................... 115 CAPITAL PROJECTS ............................................................................................................................................ 117 ENTERPRISE FUNDS.................................................................................................................................... 119 STORMWATER ...................................................................................................................................................... 121 SOLID WASTE ...................................................................................................................................................... 123 WATER & WASTEWATER FUND ..................................................................................................................... 125 INTERNAL SERVICE FUNDS ........................................................................................................................ 127 RISK MANAGEMENT ........................................................................................................................................... 129 INFORMATION TECHNOLOGY FUND ............................................................................................................ 130 FLEET MANAGEMENT ......................................................................................................................................... 133 CITY-WIDE CAPITAL IMPROVEMENTS ..................................................................................................... 135 CAPITAL IMPROVEMENT PROGRAM (CIP) ................................................................................................. 137 Fiscal Year 2026 Adopted Budget **** Page 5**** A Reader’s guide The Fiscal Year 2026 Adopted Budget consists of eleven major sections: General, Budget Overview, Policies and Procedures, Financial Schedules, General Fund, Special Revenue Funds, Debt Service Funds, Capital Projects Fund, Enterprise Funds and the Internal Service Funds. Every effort has been made to make this book as easy as possible to read, but it can still be difficult to find specific data in such a complex document. This Reader’s Guide is followed by a table of contents for locating specific sections. Charts, graphs and narratives are used throughout the book to clarify and enhance data. Finally, a summary of the separate sections follows: General Section: This section contains the Village Manager’s Message for the FY 2026 Adopted Budget. The message is a discussion of budget development, new initiatives, current and future challenges, a summary of accomplishments from last fiscal year and goals for the new fiscal year. Budget Overview, Policies and Procedures Section: This section provides key components of the FY 2026 Adopted Budget. It contains information about the budget process, the strategic plan, the capital improvement plan (CIP), budgetary and financial policies that guide the adopted budget, and overviews of each fund. Financial Schedules Section: This section includes a description of the Village’s major sources of revenues and the government- wide schedules and graphs, including actual results for FY 2024, the FY 2025 Adopted Budget, FY 2025 estimated actual results and the FY 2026 Adopted Budget. General Fund: Tables and graphs are presented in this section to illustrate the activity of the Village’s General Fund. This section also provides an overview of each General Fund department. Each department is presented with an organizational chart and a description of core services. Key Performance Indicators (KPIs) are included to benchmarks and measure departmental effectiveness. Special Revenue Funds: This section provides an overview of the Local Option Gas Tax and the Transportation Surtax. Debt Service Funds: This section lists the governmental long-term debt obligations. The section includes a list of individual debt instruments. Capital Project Fund: The Capital Project Fund is used to account for the General Fund funding of municipal capital expenditures for the acquisition, construction or improvement of major capital facilities or infrastructure; machinery and equipment; and other general improvements with a life expectancy of more than three years. Enterprise Funds: This section provides information on the various enterprise funds of the Village, including Stormwater, Solid Waste, Water & Wastewater. Internal Service Funds: These funds are used to report on activities where services are provided to other funds. Information Technologies, Risk Management and Fleet Management. City-Wide Capital Improvement Plan (CIP): Capital assets are tangible items with a useful life greater than one year that cost more than $5,000. The CIP identifies assets to be acquired or replaced within a 6-year time horizon. The expenses are designated by the fiscal year and fund of expected acquisition. Appendix A: Appendix and Glossary of terms This page left blank intentionally GENERAL INFORMATION This page left blank intentionally Miami Shores Village, Florida CITY MANAGER’S BUDGET MESSAGE September 3, 2025 The Honorable Mayor Jerome Charles and Members of the Miami Shores Village Council 10050 NE 2nd Avenue Miami Shores, Florida 33138 Fiscal Year 2025-2026 Adopted Operating and Capital Improvement Plan Budget Dear Mayor and Council: In accordance with Florida State Statute 200.065 and Miami Shores Village Charter 34 (2), it is my duty to present the Adopted Operating Budget for fiscal year 2026 (FY26) that begins on October 1, 2025, and ends on September 30, 2026. This Operating Budget also details the Five-Year Capital Improvement Plan. As we are getting ready to adopt a budget, we must thank you for your diligence and involvement in the series of reviews, workshops, and hearings that will precede the final vote for adoption. It is a tedious but necessary operation, one that has been ongoing since March of this year, when Capital Improvement Projects items were first identified, value-engineered, prioritized, and documented. The Adopted budget being presented is a balanced budget. It incorporates the collective voices of the community and its needs; the consensus of your leadership, governmental best practices, and continued investments as borne out in our detailed, inclusive, and Village-dictated, adopted Strategic Management Plan. It is a budget that is well measured and clears a responsible path forward – one that sustains our historic progress, fans, and continues to deliver on the promise of major projects across needed areas of our Village. While our budget accomplishes all this and more without any increase in our millage rate, we will be honest and transparent about the challenges down the road so that they are well documented. This upcoming year will be another that carefully weighs the needs of the community, the short-term and long-term necessities as identified by staff, and an overall action plan that provides the most effective and efficient use of available resources to achieve the aspirations of the Village Council. The millage rate remains at 7.8000 – the same as that adopted in FY25. Esmond K. Scott Village Manager Miami Shores Village Miami Shores Village, Florida The budget reflects an ad valorem revenue increase of $1.39M or 9.56% increase to 7.8 mils. This is the amount derived from the total assessment of Village properties received from the Miami-Dade County Tax Assessor. The total taxable assessed value of all properties totaled $2,152,326,300 - an increase of 8.76% over the final gross taxable value of FY25. Our debt service millage rate is now 0.1331 - a decrease of 0.0128 - solely attributable to the Doctors Charter School’s debt. Financed at 2.5 %, this debt will sunset in 2033. Property values in Miami-Dade County have been on a consistent upward trend, with significant increases observed across all municipalities. The countywide estimated taxable value rose to $471.5 billion in 2024. This was a 10.0% increase from the previous year. In 2025, the taxable value increased by 8.5% to $511.8 billion. Miami Shores’ 2024 taxable value was reported at $1.98 billion, with a significant increase of 8.76 % projected for 2025. This growth reflects the overall trend in Miami-Dade County, where increased sales volumes, prices, and new construction have driven property values upward. The last year or two has focused on the needs of our physical, technical, social, and human resources infrastructures. We have made great strides and achieved much success in our plans to address them. Our human resources infrastructure has been bolstered by the presence of a human resources professional giving us the ability to put systems in place to meet and address standard policies and procedures, and certainly best practices. The results of Evergreen’s Compensation and Classification Study were unanimously approved by the Council. This has allowed us to set the stage to be competitive in attracting quality applicants. The study re-examined the responsibilities, salaries, and work performed by all positions. The result would then lead to the development of revised job descriptions, classify positions using a uniformed factor point analysis standard, survey the government marketplace of comparable municipalities to determine representative compensation rates, and develop and recommend a pay plan. The Council also voted to uphold the General Employees’ Pension Board’s recommendation to address pension reform in the following areas: 1. Opt-Out Option for certain key executives only 2. Extending the DROP from 5 years to 8 years. 3. Requiring new General Employees to participate in the Plan effective immediately upon hire with contributions commencing with the first pay period: The Septic to Sewer conversion in Shores Estates has finally begun. This is the first such residential construction, and it signals the start of what, hopefully, will be more projects. The recent award of $7M in Clean Water Grants received earlier this year served to supplement rising costs – including connection fees – in the Shores Estates construction project. Five million dollars of the $7M will begin funding for our second identified area of great concern. Miami Shores Village, Florida Infrastructure investment, largely necessitated by aging and neglected infrastructure, has been at the forefront of this administration’s operations budget over recent years and has been met with the will of the Council. The NE 96 Street roadway and curb and gutter project is one of such projects. Our Bayfront Park Seawall Project has finally received permitting, and the notice to proceed has been given. This signals the beginning of the construction of a highly debated, sometimes controversial, but much needed and well overdue construction project. This is slated for a June 2026 completion date. Similarly, construction on the Odell Manor’s wall has begun. It is often stated that budgets are an expression of our values. The document we present for this fiscal year exactly reaffirms our tireless commitment to supporting your endeavors and our residents, uplifting our community, and investing in our employees, infrastructure, and technology with full transparency. In last year’s budget message, we also wrote that Master Plans within the framework of a Capital Improvement Plan chronicle a municipality’s intention for the future and provide guidance to accomplish that vision in a structured way. I am pleased to report that through your vision and support, several of these Master Plans are either finished, underway, being reviewed, or in various stages of delivery. They are as follows: Our Septic to Sewer Master Plan has been presented and is now under review. The Parks Master Plan is well underway and should be delivered in the Fall of 2025. Stormwater Master Plan – This is slated for a December 2025 delivery date. FY26 will find us in a position of shovel-readiness. This will equip us to seek grants and other funding. Over the years we have diligently sought out and secured various grants. These have served in providing the financial resources necessary to address our most pressing needs. We have been instrumental in this endeavor, working tirelessly to align our funding opportunities with the strategic goals of our municipality. Grants play a crucial role in our efforts to improve community conditions. These financial investments, sourced from local, corporate, state, and federal entities, help us tackle unmet needs that continue to grow year after year. By applying for grants, we can determine our priorities, adopt best practices, and implement effective policies. This not only allows us to meet our goals but also ensures that we can measurably impact the areas we serve. Overall, our efforts to secure grants have resulted in an approximate total of $27M in grant awards over recent years. This financial support has been instrumental in driving our community forward, enabling us to undertake numerous projects that would otherwise Miami Shores Village, Florida be unattainable given our resources. These grants have allowed us to improve infrastructure, to provide better environmental resilience from flooding, to finally begin to address our septic to sewer needs, enhance our law enforcement capabilities, and strengthen our community through best practices. As we look to the future, we remain committed to exploring new grant opportunities to continue our journey towards a safer, more resilient, and vibrant community. But first, we must continue to monitor and manage those we have, as the funding is critical and reporting requirements and guidelines stringent and unforgiving. At the forefront of FY26 is the dilemma of our Golf and Country Club physical infrastructure as well as its management. Professional Course Management, with whom we have had a management agreement since 1989, has entered the fourth of a four one-year option with Miami Shores Village. This fourth-year option began on November 1, 2024, and lasts through October 31, 2025. Though we have signed an agreement that could last through April 2026, come May 1, 2026, a new management agreement would have had to be forged to ensure continuance. How we proceed, and with whom, will be largely dictated by procurement processes. The National Golf Foundation (NGF), with whom we engaged to assist with how we move forward, has given suggestions. While the management structure will not continue in its present format and its final form is not likely to be contentious, the country club facilities and golf course designs will give cause for debate. At the crux of this all is the South Florida Water Management District’s planned C-8 Basin Resiliency project. When the first conceptual plans were introduced, the project features included enhancing the S-28 Structure, adding 500 cubic feet per second (cfs) pump station, canal bank enhancements, a temporary detention area and living shoreline features. Today, while design has not yet been finalized, conversations about District funding, a possible 2,550 cfs pump, and a possible redesign of the one suggested by NGF has muddied up what should have been a municipal golf course upgrade – albeit one that is major. How we proceed will occupy a great portion of this fiscal year. The foregoing is but some of the challenges and factors of which we are mindful, as we prepare for yet another fiscal year. FISCAL YEAR 2026 BUDGET HIGHLIGHTS The FY26 budget presents, proposes and provides the most effective, efficient, and creative use of available resources necessary in a very transparent manner. This year we will continue to keep our Strategic Management Plan as one of the key factors driving our budget. What is it that our community desires? Our goals, objectives Miami Shores Village, Florida and priorities are clearly laid out in the document, and this budget responds to what was and has been signaled to us as being important elements for our community. FY26 Adopted Budget (Total Combined Funds) Funds FY25 Budget FY 2026 General Fund $23,803,269 $25,728,237 Special Revenue Funds Local Option Gas Tax, Transportation Surtax and Building Funds $3,017,727 $4,724,293 Debt Service Fund: Charter School $273,175 $272,933 Capital Projects Fund (General Fund) $348,483 $1,380,300 Enterprise Funds: Stormwater, Solid Waste and Water & Wastewater Funds $5,439,525 $7,840,238 Internal Service Funds: Risk Management, Fleet Management and Information Technology Funds $5,881,050 $6,984,872 Grant Fund: The American Rescue Plan Act of 2021(ARPA) $3,067,800 0 Total $41,831,029 $46,930,873 FISCAL YEAR 2026 FUND HIGHLIGHTS The total of all combined funds for FY26 is $46,930,873. Among the fund highlights are the following: General Fund This is the primary operating fund of all municipalities. It accounts for all financial resources of the general government, except those required to be accounted for in other funds. The General Fund Capital Improvement Plan Budget is essentially a one-time financially sound investment in infrastructure, recreation, parks, fleet, streets, technology, safety, planning, and aesthetics. It assures needed deliverables to our community and to our human resources. In FY26, the financing of these investments will be taken from funds across the different funds detailed here. Miami Shores Village, Florida Highlights • An increase in Ad Valorem taxes of approximately 9.56% • Contingency of $1,133,367 to fund future projects, obligations, and emergencies • Health Insurance increase of 21% • CIP projects within the General Fund increased by $1,031,817 • FPL Adopted increased utility service of 6% • Cambridge Program of $67,592 moved from Mayor and Council to Non-Departmental • The IT Budget increased to keep up with growing technological demands and ensure the continued safety and security of systems • Investments in Human Resources – New Full-time Code Officer • Neighborhood Services will revert to being called Code Compliance Code Compliance is no longer Neighborhood Services • Funding Body Cameras for Code Compliance Officers as part of our continued efforts to improve public service, professionalism, and safety. Economic Development • Through targeted outreach, meaningful partnerships, and a commitment to local business success, we are creating the conditions for sustainable growth and long-term vitality in our Village. Human Resources • Staff Training and Development Initiatives. The Adopted FY2026 budget includes funding for both online and in person training initiatives to include LocalGovU (online training portal) and Supervision in Government training. They prepare staff for leadership roles and/or succession planning. • Pre-employment screening-related expenses (background checks, physicals etc.) Funding requested for fiscal year 2026 is based on projections utilizing usage year to date data. • Employee engagement activities and recognition programs. Funding requested includes activities for engagement and recognition, as well as onboarding kits. Library • Village Oral History Project: This is an ongoing project being prioritized as the Village nears its centennial year. • Digital Archival Storage project: Along with other local municipalities and entities, partners with FIU to use their digital repository for the hosting of the Miami Shores Village digital archives. Miami Shores Village, Florida Planning and Zoning • This budget reassesses the costs of providing planning services by funding three full-time positions and includes additional funds to accommodate the residential district update and comprehensive plan amendments. • Revisiting and updating select elements of the Comprehensive Plan, focusing on areas identified as priorities and aligning with broader community goals. Particular emphasis will be placed on elements related to sustainability, mobility, and traffic management. Police • Upgraded Police Radios - This investment will enhance communication capabilities, ensure operational readiness, and support personnel with advanced tools for critical response. • Dispatch Renovations - As part of our ongoing commitment to accreditation and improving public safety services, we have allocated preliminary funding to support much- needed renovations to our dispatch center. • Body Worn Camera and Taser Contract - In line with our commitment to modernizing law enforcement capabilities and enhancing public trust, the Village has approved a new consolidated agreement with Axon Enterprise. This investment will significantly improve transparency, officer safety, and operational efficiency while spreading costs predictably across multiple fiscal years. Public Works • The ACE program in collaboration with Code Compliance and Police will continue to be a top priority for ensuring the Village Beautiful stays beautiful. • An updated traffic study will commence, which will account for changes in traffic patterns since the last study was completed. • This year, a 5-Year Maintenance plan will be utilized to create maintenance schedules for pavement, sidewalk, and landscape upkeep. • PW Capital Improvements Projects – significant increase in the number of projects such as roadways, much needed facility renovations, machinery and equipment. • Reduction - in the Parks/Beautification lines from $378,000 to $154,000 due to renaming and modification, transfers and consolidation. Miami Shores Village, Florida Special Revenue Funds Local Option Gas Tax This fund accounts for the revenues from the six cents and additional three cents sales tax levied on all petroleum products sold in Miami-Dade County and apportioned to municipalities. Highlights • Beautification Tree Grant total of $35,538 with matching dollars. • Striping and signage, milling and resurfacing. Transportation Surtax (CITT) This fund accounts for the Village’s portion of the Miami-Dade County one-half percent transportation surtax approved by voters in November 2002. Highlights Five LAP projects (Grant) being funded through this fund. They are as follows: • Miami Shores Village ADA Ramp Improvement Project / Construction. • FM #447970-1 / Miami Shores Village Flagler Trail. • Miami Shores Design - SR 915 / NE 6th Avenue Pedestrian Promenade. • Multi-Mobility Improvements Project / NE 96th Street - includes neighborhood greenways. The Adopted improvements are to provide connectivity between residential neighborhoods and Downtown Miami Shores. • Miami Shores Multimodal Mobility Improvements / N Miami Avenue between NW/NE 91 Street and NW/NE 111 Street; NW/NE 93 Street between NW 3 Avenue and NE 6 Avenue; NW/NE 96 Street between NW 2 Avenue and NE 2 Avenue; NW/NE 101 Street between NW 2 Avenue and Park Drive; and NW/NE 109 Street between NW 2 Avenue and NE 2 Avenue. The Village is looking at alternate transportation free ride services, new circulator, as well as other roadway improvements. Building Fund This fund was created in FY2022 to comply with State Reporting Requirements. Highlights • Professional Services and Technology - Anticipated increase in costs due to rising service fees from key technology providers. Increase reflects ongoing investments in essential software and digital tools that support the department’s operations. Miami Shores Village, Florida • Staffing Enhancements - Department will hire a full-time Chief Building Inspector and add a part-time Permit Clerk. The inspector will help manage inspections and ensure code compliance: the permit clerk will assist with electronic permit processing and general administrative tasks. • Revenue Growth Expectations - The department projects an increase in permit-related revenue for the upcoming fiscal year. Debt Service Fund This fund accounts for the 2004 General Obligation bonds issued to fund the design, development, and construction of the Miami Shores Doctors Charter School construction (2004). Highlight • The millage rate decreased. Capital Improvement Fund (CIP) This fund accounts for major acquisitions and projects to improve the Village. This five- year plan tends to be fluid as it projects 5 years out and not all projects are cast in stone or even yet realized. Available funding and timing are critical in any five-year CIP Plan. Highlight • A detailed CIP list showing funding is attached. This year’s recommendations are balanced across funds and are based on overall needs. Enterprise Funds These funds operate like a private business, using user charges and fees to finance their operations and recover costs, rather than relying on general taxes. They require sufficient working capital to ensure long-term financial stability, risk mitigation, and stable service delivery. Stormwater Fund This fund accounts for the operations and maintenance of the Village’s stormwater system. There are 4 grant projects being paid for by this fund: • NE 105th Street Shores Estates Pump Station Project • NE 93rd Street Pump Station • NE 104th Street Drainage • NE 8th Avenue Drainage Miami Shores Village, Florida Highlight • Stormwater rates increasing by 2.75% per Ordinance 2019-05 Solid Waste Fund This fund accounts for the operations and maintenance of the Village’s solid waste system. Highlight • Solid Waste rates increasing o Residents will see an increase of 15% for single family residential and an overall 20% increase in revenues for the Solid Waste Fund. The cost for Solid Waste has far outpaced the Adopted annual incremental increases per Ordinance 2019-08. Solid Waste is an Enterprise Fund and by strict finance guidelines, the costs of services provided through an enterprise fund are generally recovered through charges to the users of the services. A fund balance and working capital are also essential. Water & Wastewater Fund This fund accounts for the annual assessments to pay for the construction cost and maintenance fees for the NE Second Avenue Business District Water & Sewer Project. Maintenance costs for the grinder pumps are paid from this fund. Highlights • Maintenance fees increasing by 3% per Resolution 2020-12 • Septic to sewer conversion Internal Service Funds Risk Management Fund This fund accounts for the accumulation and allocation of costs associated with insurance. Fleet Management Fund This fund accounts for all direct and indirect costs to maintain and operate the Village’s vehicles and equipment fleet. Miami Shores Village, Florida Highlight • Increase from $980,000 to $1.4M due to significant purchase of machinery, equipment, and vehicles. Many have been deferred purchases. Information Technology Fund This is the fourth year of this Internal Service Fund. While the formal consolidation of the IT Fund began in FY 2023, the FY 2026 budget reflects a critical next step: the full reassignment of all technology-related expenses from individual departmental general ledger (GL) accounts to centralized IT-controlled GL accounts. This enables more transparent and accurate budgeting; simplifies cross-departmental IT planning and cost control; enhances tracking of shared systems and centralized infrastructure investment. Highlights • The FY 2026 Information Technology (IT) Budget reflects a strategic realignment of Village resources to support modernization, resiliency, and enterprise-wide service delivery. • IT budget has been fully consolidated this year for greater transparency and efficiency. • Major capital investment in Security and Infrastructure. • Physical security upgrades to surveillance systems, access control, and encoder replacement. • Vehicle diagnostic software (Motor Pool), and accelerated laptop replacement due to increased failure rates. • Investments ensure facility security, operational uptime, and long-term sustainability. • Expansion of Software, Cybersecurity, and Resident-Facing Application Enhancements. • Microsoft perpetual licensing to maintain support for core infrastructure beyond 2025. • Resiliency improvements, such as a cloud backup and a secure file. • Infrastructure upgrades to strengthen fiber and internet connectivity. • Development of new digital resident facing portals that enhance public access. • Continued IT Budget Consolidation for Transparency and Strategic Control. The very significant increase in the total budget reflects this structural refinement, not uncontrolled growth, and equips IT to deliver coordinated, cost-effective support across all Village departments. Looking Forward Economic Development The primary objective of Miami Shores Village’s economic development strategy is to cultivate a healthy local economy and to facilitate a resilient tax base through fostering entrepreneurship, retaining and expanding local businesses, and investing in strategic partnerships and innovation. Miami Shores Village, Florida With more than 95% of businesses in the Village representing small businesses, a key focus of Village administration has been in developing programs uniquely tailored to support and strengthen small businesses with less than 10 employees in the downtown and beyond. The Village continues to invest in technical support for small business owners through workshops and one on one business coaching meetings through the Village’s Business Clinic. Miami Shores Village continues to benefit from a stable and affluent residential tax base, characterized by single-family households and a well-educated population of working professionals. Economic Outlook The combination of high-income levels, substantial consumer spending, and a well- educated populace positions Miami Shores Village favorably for continued economic growth. These factors support local businesses and provide a strong foundation for future development initiatives. In Conclusion The FY 26 Budget is intended to serve four (4) primary functions: I. A Policy Document: As a Policy Document, the budget indicates what services the Village will provide during the fiscal year. Additionally, the level of services and reasons for their provision are stated. The Village Manager’s message summarizes long-term and short- term concerns, financial situations, and how the Budget will address specific issues in the current fiscal year. II. An Operations Guide: As an Operations Guide, the Budget indicates how departments and funds are organized to provide services to the residents and visitors to our Village. Changes for FY26 are summarized in the Village Manager’s Executive Message and detailed in the respective department budgets. III. A Financial Plan: As a Financial Plan, the Budget summarizes and details the taxpayers’ costs for current and Adopted service levels plus how they will be funded. Within the Village Manager’s Message is a narrative description of the major revenue sources for each fund and expected receipts and summaries of adopted expenditures. Detailed financial information is illustrated in the Fund Analysis and Capital Improvement Plan, in addition to data found within the Department Summary section. Such information is listed in four (4) columns in our budget: 2024 Actual Unaudited, 2025 Adopted Budget, 2025 Actual, and 2026 Adopted Budget. IV. A Communications Tool: As a Communications Device, the Budget is designed to be user- friendly with summary information in text, charts, tables, and graphs. Additionally, it is designed to be an electronic PDF file. A paper copy is printed and distributed to our local Miami Shores Village, Florida library for readers without Internet access. Should you have any questions about the Village’s FY26 Adopted Budget, you can contact the Village’s Finance Department or visit the Village’s website at www.msvfl.gov. As we approach October 1, 2025, and look ahead, the visual of what needs to be done is quite daunting. And so, we are reminded that there is much to be done. I am grateful that, through your strong support, we have identified and agree that our investments are apparently needed. To that end, this budget highlights the investments we have made in our infrastructure planning, civic infrastructure, employees, information technology, safety, and overall governance. The budget represents continued fiscal conservatism and an uncompromising approach to financial health. We are meeting the current financial, service, and capital obligations and will continue to employ all measures necessary to ensure that we remain healthy in adapting to municipal finance best practices and within the confines of our finances. We are realizing increased revenues through ad valorem and other taxes. We are also sourcing grants and looking at other revenue sources to ensure our bold future. I am proud of the efforts of our department directors and their diligence in preparing their budgets, as well as their consistently keen attention to the details. Our budget remains driven by and reflective of the residents of our Miami Shores Village and the needs of the community. Together, we have fundamentally transformed leadership engagement. And because government skepticism remains constant in our lives, we strive for full transparency and nothing less. It is more critical than ever before to communicate directly with our neighbors, listen, and ensure that our budget represents and supports them. We thank our many residents who remain involved and who share their thoughts, opinions, expertise, and voices. And, of course, endless thanks to you, our Council, for your leadership, guidance, and understanding. Thank you, Mayor Jerome Charles, Vice Mayor Neil Cantor, Councilmember George Burch, Councilmember Jesse Valinsky, and Councilmember Patrick Devaney. Respectfully Submitted, Esmond K. Scott Village Manager This page left blank intentionally Miami Shores Village, Florida Fiscal Year 2026 Adopted Budget **** Page 23**** STRATEGIC PLAN FISCAL YEAR ENDING SEPTEMBER 30, 2026 MISSION Serving our community with integrity, transparency compassion, and professionalism, while engaging our residents and enhancing the highest quality of life for all. VISION Fostering a safe, welcoming, economically viable, innovative, and environmentally sustainable community, built on trust and a resident-centric approach, while spotlighting its celebrated charm. VILLAGE VALUES • Inclusiveness & Cohesiveness • Living, Working, Playing Safely • Charming & Friendly • Responsive Service • Mindful, Responsible, Innovative • Resilient & Sustainable • Multimodal Options • Affordability TOP VILLAGE PRIORITIES 1) Revitalizing Downtown 2) Converting Septic to Sewer 3) Developing Parks and Greenspaces? 4) Building a Community Center 5) Renovating the Country Club Miami Shores Village, Florida Fiscal Year 2026 Adopted Budget **** Page 24**** VILLAGE PROFILE FISCAL YEAR ENDING SEPTEMBER 30, 2026 Mayor Jerome Charles Councilmember Vice-Mayor Councilmember George Burch Neil Cantor Jesse Valinsky Councilmember Patrick Devaney Miami Shores Village, Florida Fiscal Year 2026 Adopted Budget **** Page 25**** VILLAGE PROFILE FISCAL YEAR ENDING SEPTEMBER 30, 2026 HISTORY The thriving community that we know today as Miami Shores Village was first settled in the early 1870s. The Sturtevants, the Barnotts, the Potters, the Sears, the Woods and the Hunts, were the names of some of the earliest homesteaders in the area, originally known as the community, “Biscayne”. In the early 1900s, Hugh M. Anderson, an experienced real estate developer who had previously completed the successful development of the Venetian Islands, set his sights on a new project – a vision of Miami Shores in which residences of Italian-inspired architecture sat within a landscape associated with water. The master development plan for Greater Miami Shores included 9,000 building sites, 5 2/3 miles of bay frontage, four miles of inland waterways and ten miles of main roadways. The plans also called for the construction of a causeway to Miami Beach, a golf course, a country club, a yacht club, a business district, apartment buildings, hotels, a school and churches, a railroad station and beautifying features such as parks, plazas and entryways. Early in 1926, it was reported that approximately fifty homes had been completed, another fifty were under construction, and an additional one hundred were being planned. The commercial building program was in progress, sidewalks and roadways were being laid out, and lighting and landscape work was well underway. Record-setting sales and resales of property were being recorded. Unfortunately, on September 18, 1926, all plans for the community came to a halt with the arrival of the devastating Great Miami Hurricane. In 1931, under the leadership of Roy Hawkins, who is credited as being the “principal founder” of Miami Shores Village, a request to grant a charter creating Miami Shores Village was presented in the State Legislature. On January 2, 1932, the Village became official at a Council meeting. In the ensuing decades, growth was steady. A variety of architectural styles were introduced, yet the community emerged as the type of development Anderson had envisioned. Today, the community retains many of its original characteristics – well- situated and serviced by major highways, having tree-lined streets and wide roads, a downtown area, well-maintained homes provided with efficient services and a variety of community activities. Miami Shores Village, which has come to be known as “The Village Beautiful,” remains one of Miami-Dade County’s most desirable suburbs. Miami Shores Village, Florida Fiscal Year 2026 Adopted Budget **** Page 26**** VILLAGE PROFILE FISCAL YEAR ENDING SEPTEMBER 30, 2026 At the Core of The Shores Miami Shores Village, often referred to simply as Miami Shores, is a distinctive residential community located in the northeastern section of Miami-Dade County, Florida. Officially incorporated in 1932, the Village was originally developed as a planned suburb during South Florida’s early 20th-century land boom. Its founders envisioned a tranquil, park-like setting to contrast the bustling urban development of nearby Miami— and that character has endured for nearly a century. Today, Miami Shores is known for its wide, tree-lined streets, architecturally diverse homes, and strong sense of civic pride. Spanning just under 3.75 square miles, the Village maintains a predominantly single-family residential land use pattern, with small- scale commercial corridors and a handful of multifamily dwellings and townhomes. Its built environment includes well-preserved examples of Mediterranean Revival, Art Deco, and Mid-Century Modern architecture—reflecting both its historical roots and modern revitalization. Centrally located on the shores of Biscayne Bay, the Village offers convenient access to downtown Miami, Miami Beach, and the greater South Florida region. Despite this proximity to urban centers, Miami Shores has preserved a small-town atmosphere, reinforced by its own municipal police department, public library, community centers, parks, and a municipally owned golf course and country club. Miami Shores Village, Florida Fiscal Year 2026 Adopted Budget **** Page 27**** Doctors Charter School, one of Florida’s few municipally sponsored charter schools, was established in 2005 with support from community stakeholders, including Village residents, Barry University, and local education advocates. Miami Shores Village played an initial facilitative role during the school’s development, including support for site selection and planning discussions. However, the Village relinquished any operational involvement upon the establishment of the independent school governance structure. Doctors Charter School consistently earns high academic ratings. VILLAGE PROFILE FISCAL YEAR ENDING SEPTEMBER 30, 2026 This emphasis on education has contributed to a highly informed and engaged population, with over 60% of residents holding a bachelor's degree or higher. A defining feature of the community is its commitment to education and civic engagement. Miami Shores is home to Barry University, a private Catholic institution serving students from around the globe. Miami Shores Village operates under a Council-Manager form of government and maintains a strong tradition of fiscal discipline, community planning, and public service. Residents are deeply involved in shaping the future of the community through active participation in local boards, town meetings, and civic associations. Miami Shores Village, Florida Fiscal Year 2026 Adopted Budget **** Page 28**** VILLAGE PROFILE FISCAL YEAR ENDING SEPTEMBER 30, 2026 Culturally, Miami Shores is one of the more diverse and inclusive communities in Miami- Dade County. With nearly 30% of residents born outside the United States and nearly half speaking a language other than English at home, the Village exemplifies the multicultural fabric of South Florida. The Shores Snapshot It has historically been welcoming to LGBTQ+ families and individuals and has adopted progressive non-discrimination policies ahead of many neighboring jurisdictions. Miami Shores Village is a fiscally stable, inclusive, and well-served single-family residential community with high levels of education, income, and owner-occupancy. The Village maintains an excellent array of services—police, recreation, library, charter and public schools, and higher education— supporting its reputation as “The Village Beautiful.” Structural fiscal balance is supported by resident ability to pay, modest population growth, and a stable property base. The demographic diversity supports equitable community engagement and public trust. Miami Shores Village, Florida Fiscal Year 2026 Adopted Budget **** Page 29**** VILLAGE PROFILE FISCAL YEAR ENDING SEPTEMBER 30, 2026 �� Miami Shores Village at a Glance Overview • Incorporated: 1932 • Nickname & Motto: “The Village Beautiful” • Location: In-town village in northeastern Miami-Dade County, on Biscayne Bay, just north of the City of Miami, with quick access to I-95, beaches, Fort Lauderdale, and downtown Miami • Character: Quiet, family-oriented single-family suburb interspersed with lush parks, wide tree-lined streets, and a mix of architectural styles including MiMo, Mediterranean Revival, and Art Deco Quick Stats Table Metric Value Population (2020 / est. 2024) ~11,567 / ~11,917 Households ~3,650 Owner-occupied rate ~86.7% Median Home Value $788,600 Median Household Income $137,873 Poverty Rate ~7.9% Education (≥ Bachelor’s) ~64.7% Foreign-born ~29% Language other than English ~49% �� Miami Shores Village: Community Profile Overview • Incorporated: 1932 • Motto: “The Village Beautiful” • Location: Miami-Dade County, just north of Miami; core single-family residential community with MiMo, Mediterranean Revival, Art Deco, and contemporary architecture. Excellent access to I-95, beaches, Miami, and Fort Lauderdale. • Annual mean temperature: approx. 75.5 °F • Annual rainfall: ~59.8 inches • Sunshine days: ~255/year Miami Shores Village, Florida Fiscal Year 2026 Adopted Budget **** Page 30**** VILLAGE PROFILE FISCAL YEAR ENDING SEPTEMBER 30, 2026 Demographics Metric Value Population (2020 Census / 2024 est.) 11,567 / ~11,920 Households ~3,650 Avg. Household Size ~2.77 Owner-Occupancy Rate ~86.7% Median Age ~40 years % Under 18 / Over 65 ~22% / ~12% Foreign-Born Residents ~29% Non-English at Home ~49% Educational Attainment (≥ Bachelor’s) ~65% Major Racial/Ethnic Groups White non-Hispanic ~40%, Hispanic/Latino ~34%, Black ~15%, Asian ~3.5%, Two or more ~22% Socioeconomic Profile • Median Household Income (2023 est.): $138,000 • Per Capita Income: ~$57,000 • Poverty Rate: ~8% • Median Home Value: $789,000 • Median Gross Rent: ~$2,230/month • Average Commute Time: ~27 minutes Community Infrastructure & Services • Public Safety: Village Police Department (~42 sworn officers); patrol and community policing services. • Recreation Facilities: Aquatic Center, Tennis Center, Recreation Center, Ed Abdella Fieldhouse, Miami Shores Country Club (golf, athletics). • Library: Brockway Memorial Library (Village-operated). Miami Shores Village, Florida Fiscal Year 2026 Adopted Budget **** Page 31**** VILLAGE PROFILE FISCAL YEAR ENDING SEPTEMBER 30, 2026 • Educational Institutions: o Miami Shores Elementary (K–5, A-rated) o Doctors Charter School (6–12, A-rated) o Barry University (private, nationally recognized university, located within the Village) Community Identity & Culture • A well-educated, diverse, family-friendly community with a small village feel inside metro Miami. • Strong local values around inclusivity, housing diversity, and welcoming same-sex households; historically strong non-discrimination policies. Miami Shores Village, Florida Fiscal Year 2026 Adopted Budget **** Page 32**** ORGANIZATION CHART FISCAL YEAR ENDING SEPTEMBER 30, 2026 Miami Shores Village, Florida Fiscal Year 2026 Adopted Budget **** Page 33**** STAFFING SUMMARY FISCAL YEAR ENDING SEPTEMBER 30, 2026 The Village’s staffing summary represents management’s interpretation of the labor elements necessary to implement the directives and guidance provided by the Mayor and Council. That guidance has been formed into a strategic plan that details the Council’s Vision and Priorities. The plan is further refined into a set of goals and initiatives that can be converted into measurable actions. Those actions are then implemented and monitored to determine the progress toward achievement of those goals. Department FY 2024 Adopted Budget FY 2025 Adopted Budget FY 2026 Adopted Budget Village Manager 4 5 5 Village Clerk 2 2 2 Finance 5 4 4 Planning Zoning & Resiliency 3 3 3 Human Resources & Risk management 1 1 1 Information Technology 2 3 3 Police 54 53 53 Building Department 6 7 7 Code Compliance 3 3 4 Public Works - Beautification 4 4 7 Public Works - Streets 5 5 5 Public Works - Administration 4 5 5 Public Works - Recreation/Maintenance 3 3 0 Public Works - Facilities Management 0 3 3 Public Works - CITT 2 2 2 Local Options Gas Tax 2 2 2 Solid Waste 22 22 22 Stormwater 2 2 2 Fleet Management 4 4 4 Library 4 4 4 Parks & Recreation - Administration 3 3 3 Parks & Recreation - Athletics 5 5 5 Parks & Recreation - Community Center 3 3 3 Parks & Recreation - Aquatics 6 6 6 Parks & Recreation - Tennis 0 0 0 Total 149 154 155 Department Code Compliance Code Compliance Officer Additional Staffing/Changes Miami Shores Village, Florida Fiscal Year 2026 Adopted Budget **** Page 34**** VILLAGE ORGANIZATION FISCAL YEAR ENDING SEPTEMBER 30, 2026 The following chart contains a list of the Council priorities and the departments that are taking action to achieve the desired goal. Fund Type Departments Inclusiveness & CohesivenessLiving, Working, Playing SafelyCharming & FriendlyResponsive ServiceMindful, Responsible, InnovativeResilient & SustainableMultimodal OptionsAffordabilityGeneral Fund Mayor & Council X X X X X X X X General Fund Village Manager X X X X X X X X General Fund Village Clerk X X X X X X General Fund Finance X X X X X General Fund Legal X X X X General Fund Planning, Zoning & Resiliency X X X X X X X X General Fund Human Resources & Risk Management X X X X X General Fund Building X X X X X X X X General Fund Code Compliance X X X X X X X X General Fund Public Works X X X X X X X X General Fund Brockway Memorial Library X X X X X X X X General Fund Parks & Recreation X X X X X X X X General Fund Police X X X X X X X Enterprise Fund Stormwater X X X X X X Enterprise Fund Solid Waste X X X X X X X Enterprise Fund Water & Wastewater X X X X X Internal Service Fund Information Technology X X X X X X BUDGET OVERVIEW This page left blank intentionally Miami Shores Village, Florida Fiscal Year 2026 Adopted Budget **** Page 37**** BUDGET OVERVIEW FISCAL YEAR ENDING SEPTEMBER 30, 2026 A budget is a financial plan that allocates resources to deliver priority services, facilities and equipment. Budgeting is an extensive process that results in a budget document, an accounting ledger, a spending plan and a system to review progress in meeting goals and to define and quantify new and updated goals. The approved budget document is the Village’s spending policy created through recommendations by the Village Manager to the Mayor and Council. The Council and the Village Manager have been engaged in ongoing dialogue about services throughout the year. Additionally, the community is engaged through a series of budget workshops and budget hearings where Council provides budgetary instructions in advance of formal budget presentation. The Village Manager and team develop the budget to meet the goals, objectives and strategies expressed by the Council who represent the interests of all Village residents and businesses. Upon adoption by Council, which is the only body that can make it law, the Village Manager is authorized to make certain expenditures in order to accomplish the goals established by the Council. Certain steps are common to sound budgeting processes:  Policy Development  Financial Planning  Service or Operations Planning and  Communications Operating budgets for all funds adhere to the modified accrual basis of accounting. In accordance with this convention, recognition of revenues occurs when they become available and measurable. Expenses are recognized in the period goods and services are received or when liabilities have been incurred. Expenditures for capital outlay are budgeted rather than depreciation expense. Likewise, debt issuance is recognized as revenue and debt service payments as expenses. Unrestricted net assets/unreserved fund balances (residual liquid assets resulting from prior operations) are appropriated when necessary and included as revenue on a budgetary basis but are eliminated for financial reporting. The Village adopts a balanced budget so that expenditures approved for Council purposes will not exceed the estimate of income expected from all sources, including available balances from prior years. This policy applies to expenditures and revenues within each fund, such that each fund is a self-balancing set of accounts. Budgetary control is legally maintained at the department level. The Village Manager is authorized to amend, modify, or otherwise adjust the Village's annual budget in accordance with the spending limitations as established by Purchasing guidelines of Miami Shores Village of Ordinances pursuant to the Budget Resolution. Other amendments to the budget require authorization by the City Council. The City’s united approach to tasks to be performed during the fiscal year is based on the vision, mission and goals as laid out in this adopted plan and is evidenced in every project, initiative, and line item. Miami Shores Village, Florida Fiscal Year 2026 Adopted Budget **** Page 38**** ANNUAL BUDGET PROCEDURES AND CALENDAR FISCAL YEAR ENDING SEPTEMBER 30, 2026 Florida Statutes (Chapter 200.065), known as TRIM (Truth In Millage) require that all city governments prepare, approve, adopt and execute an annual budget for such funds as may be required by law or by sound financial practices and generally accepted accounting principles. Accordingly, the following procedures have been established for budget adoption: Truth In Millage The Village is required to hold two public hearings for adoption of a property tax rate and budget. The first public hearing is advertised by the Property Appraiser mailing to each property owner a TRIM notice. In addition to notification of this first public hearing, the TRIM notice contains the following information: 1. Prior year millage rate. 2. Current year Adopted millage rate. 3. Current year rolled-back rate. 4. The date, time and meeting place of the Tentative Budget Hearing. The second public hearing is advertised by means of a newspaper advertisement summarizing the revenues and expenditures in the budget tentatively approved at the first public hearing. The calendar represents the annual budget process as previously described. April Departments submit operating and 5-year capital improvement projects budget requests to the Capital Improvement Department May Departmental meetings with Finance and the Budget Review Committee to review and revise budget requests. June Final adjustments are made and the Adopted balanced budget is submitted to the City Manager for final review. June-July The Adopted operating and 5-year capital improvement projects budgets are presented to Mayor and Council through a series of public workshops. A pre-budget workshop was held on June 17th, 2025 and a workshop on July 14th, 2025. September Two budget hearings are conducted to set the millage rate and adopt the budget. Public hearings on the Fiscal Year 2026 budget will be held in Village Hall on September 3, 2025 at 6:00 PM and September 16, 2025 at 6:00 PM. October The adopted budget becomes effective on October 1. Compliance with Chapter 200, F.S. is certified to the Florida Department of Revenue. Miami Shores Village, Florida Fiscal Year 2026 Adopted Budget **** Page 39**** BASIS OF ACCOUNTING AND BUDGETING FISCAL YEAR ENDING SEPTEMBER 30, 2026 Basis of Accounting & Budgeting The Village uses funds and account groups to report on its financial position and the results of its operations. Fund accounting is designed to demonstrate legal compliance, and to aid financial management by segregating transactions related to certain government functions or activities. A fund is defined by Generally Accepted Accounting Principles (GAAP) 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 and 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." Funds are classified into three categories: governmental, proprietary, and fiduciary. Each category, in turn is divided into separate "fund types." Governmental funds are used to account for all or most of a government's general activities, including the collection and disbursement of earmarked monies (special revenue funds), the acquisition or construction of general fixed assets (capital project funds) and the servicing of long- term debt (debt service funds). The general fund is used to account for all activities of the general government not required to be accounted for in another fund. Proprietary funds are used to account for activities similar to those found in the private sector, where the determination of net income is necessary or useful to sound financial administration. Goods or services from such activities can be provided either to outside parties (enterprise funds) or to other departments or agencies primarily within the government (internal service funds). Fiduciary funds are used to account for assets held on behalf of outside parties, including other governments or on behalf of other funds within the government. When these assets are held under the terms of a formal trust agreement, the fiduciary funds are classified as pension trust funds, nonexpendable trust funds or expendable trust funds. The terms "nonexpendable" and "expendable" refer to whether or not the government is under an obligation to maintain the trust principal. Agency funds generally are used to account for assets that the government holds on behalf of others as their agent. The Village does not adopt budgets for any Fiduciary funds. All governmental fund types, expendable trust funds and agency funds use the modified accrual basis of accounting. Under the modified accrual basis of accounting, revenues are recognized when susceptible to accrual (i.e., when they become both measurable and available). "Measurable" means the amount of the transaction can be determined and "available" means collectible within the current period or soon enough thereafter to be used to pay liabilities of the current period. Expenditures, other than interest on long-term debt, are recorded when the liability is incurred. Miami Shores Village, Florida Fiscal Year 2026 Adopted Budget **** Page 40**** FUND DESCRIPTIONS FISCAL YEAR ENDING SEPTEMBER 30, 2026 The Village uses the following fund types: GOVERNMENTAL FUND TYPES Governmental Funds are those through which most governmental functions of the Village are financed. The acquisition use and balances of the Village’s expendable financial resources and the related liabilities (except those accounted for in proprietary funds) are accounted for through governmental funds. The measurement focus is upon determination of changes in financial position, rather than upon net income determination. The following are the Village's governmental fund types that are budgeted: General Fund - The General Fund is the Village’s primary operating fund. It accounts for all the financial resources of the general government, except for those required to be accounted for in another fund. Special Revenue Funds - Special Revenue Funds are used to account for the proceeds of specific revenue sources (other than expendable trusts, or major capital projects) that are legally restricted to expenditures for specified purposes. The Village budgets the following Special Revenue Funds: Local Option Gas Tax – This fund accounts for the revenues from the six cents and additional three cents sales tax levied on all petroleum products sold in Miami-Dade County and apportioned to municipalities. Transportation Surtax (CITT) – Accounts for the Village’s portion of the Miami-Dade County one-half percent transportation surtax approved by voters in November 2002. Building Fund – This fund was created in FY2022 to comply with State Reporting Requirements. The Building Department is responsible for the administration and enforcement of all applicable construction codes at the federal, state, county, and municipal levels. Our primary mission is to safeguard the health, safety, and welfare of all who live, work, and visit our community, including first responders, through the consistent application of building standards. Debt Service Fund – This fund records the inflow and outflow of cash related to the dedicated ad valorem tax levies used to pay for the annual principal and interest costs associated with the General Obligation Bonds, Series 2013, which replaced Series 1999 sold to design, develop and construct the Miami Shores Aquatic Facility, as well as, the Series 2015 which replaced the Series 2004 bond, sold to build the Doctors Charter School Facility. Additionally, the payments toward clearing other outstanding debt are reported in this fund. Costs associated with the management, reporting and payment of principal, interest and fees are also included. The Village is required to complete a series of reports relating to the debt including Continuing Disclosure Reports, State Bond Filings and special notes to the Village's comprehensive annual financial report. Miami Shores Village, Florida Fiscal Year 2026 Adopted Budget **** Page 41**** FUND DESCRIPTIONS FISCAL YEAR ENDING SEPTEMBER 30, 2026 Special Revenue Funds (continued) Capital Improvement Fund (CIP) – The Capital Project Fund is used to account for the funding of municipal capital expenditures for the acquisition, construction or improvement of major capital facilities or infrastructure; machinery and equipment; and other general improvements with a life expectancy of more than three years. PROPRIETARY FUND TYPES Proprietary Funds are used to account for the Village's activities that are similar to those often found in the private sector. The measurement focus is upon determination of net position. Goods or services from such activities can be provided either to other departments or agencies primarily within the government (Internal Service Funds) or to outside parties (Enterprise Funds). The Village budgets for the following: Enterprise Funds: Stormwater Fund – Accounts for the operations and maintenance of the Village’s stormwater system. This Division maintains drains, pumps, and flooded locations during storms, as well as cleans streets and performs light maintenance. Solid Waste Fund – Accounts for the operations and maintenance of the Village’s solid waste system. The Solid Waste Division is responsible for the management and disposal of all non- hazardous solid waste for Miami Shores Village residents and businesses. Curbside recycling, commercial and residential garbage collection and bulk trash removal services constitute the Division's focus. Water & Wastewater Fund – Accounts for the annual assessments to pay for the construction cost and maintenance fees for the NE Second Avenue Business District Water & Sewer Project. Future maintenance costs for the grinder pumps will be paid for from this fund. Internal Service Funds Risk Management Fund – The Village's Risk Management Internal Service Fund is a self- balancing group of accounts designed to accumulate the necessary financial resources to pay for the Village's insurance premiums, costs, deductibles and administrative services insured by the Florida League of Cities. Fleet Management Fund – The Fleet Management Fund, created in FY2000 as an Internal Service Fund of the Public Works Department, is responsible for the acquisition and maintenance of all Village-owned vehicles in the municipal inventory. Information Technology Fund – The Information Technology Fund, established in FY 2023 as an Internal Service Fund within the Village Manager's Department, is dedicated to modernizing and optimizing the Village’s technology infrastructure in alignment with the Strategic Management Plan. Miami Shores Village, Florida Fiscal Year 2026 Adopted Budget **** Page 42**** BENCHMARKING FISCAL YEAR ENDING SEPTEMBER 30, 2026 Each year, the State of Florida publishes financial condition assessment procedures that includes five years of data, financial indicator calculations, and benchmarks with similar governments. The benchmarks are classified in three groups: (1) fund type and population, (2) fund type and property values, or (3) fund type, population and property values. For purposes of this analysis, the Village has selected group (3) fund type, population and property values. Other key performance indicators and trend information are listed among the various Village departments. The Village’s peer group includes 21 Florida municipalities. The rankings indicate at or above average performance regarding fifteen of the twenty-five indicators. The Village’s rankings in all the benchmarking categories are presented on the following page. Miami Shores Village, Florida Fiscal Year 2026 Adopted Budget **** Page 43**** BENCHMARKING FISCAL YEAR ENDING SEPTEMBER 30, 2026 INDICATOR WARNING TREND RANK 1 Change in Net Position / Beginning Net Position The percent change in net position indicates how the government's position changed during the year (positive or negative) as a result of resource flow. 10 2 Unassigned and Assigned Fund Balance + Unrestricted Net Position (Constant $) Declining results may indicate that the local government could have difficulty maintaining a stable tax and revenue structure or adequate level of services. Deficits may indicate a financial emergency. 12 3 Unassigned and Assigned Fund Balance / Total Expenditures - General Fund Percentages decreasing over time may indicate unstructured budgets that could lead to future budgetary problems for the local government even if the current fund balance is positive. 13 3 Unassigned and Assigned Fund Balance / Total Expenditures - Governmental Funds 13 4 Current Cash & Investments / Current Liabilities - General Fund Percentages decreasing over time may indicate that the local government has overextended itself in the long run or may be having difficulty raising the cash needed to meet its current needs. 18 4 Current Cash & Investments / Current Liabilities - Governmental Funds 16 4 Current Cash & Investments / Current Liabilities - Proprietary Funds 19 5 Current Cash & Investments/ Total Expenditures or Total Operating Expenses divided by 12 - Governmental Funds Percentages decreasing over time may indicate that the local government has overextended itself in the long run or may be having difficulty raising the cash needed to meet its current needs. 14 5 Current Cash & Investments/ Total Expenditures or Total Operating Expenses divided by 12 - Proprietary Funds 8 6 Current Liabilities/ Total Revenues or Total Operating Revenues - Governmental Funds Increasing results may indicate liquidity problems, deficit spending, or both.8 6 Current Liabilities/ Total Revenues or Total Operating Revenues - Proprietary Funds 1 7 Long-Term Debt (Constant$)/ Population Results increasing over time may indicate that the local government has a decreasing level of flexibility in how resources are allocated or decreasing ability to pay its long-term debt. 8 8 Excess of Revenues Over (Under) Expenditures/ Total Revenues Decreasing surpluses or increasing deficits may indicate that current revenues are not supporting current expenditures. 16 9 Operating Income(Loss)/ Total Operating Revenues Decreasing income or increasing losses may indicate that current revenues are not supporting current expenses. 7 10 Intergovernmental Revenues/ Total Revenues or Total Operating Revenues - Governmental Funds Percentages increasing over time indicate a greater risk assumed by the local government due to increased dependence on outside revenues. 7 11 Unassigned and Assigned Fund Balances or Unrestricted Net Position / Total Revenues or Total Operating Revenues - Governmental Funds Decreasing results may indicate a reduction in the local government's ability to withstand financial emergencies or its ability to fund capital purchases without having to borrow. 14 11 Unassigned and Assigned Fund Balances or Unrestricted Net Position / Total Revenues or Total Operating Revenues - Proprietary Funds 11 12 Total Revenues (Constant$)/ Population Decreasing results indicate that the local government may be unable to maintain existing service levels with current revenue sources. 16 13 Debt Service/ Total Expenditures Percentages increasing over time may indicate declining flexibility the local government has to respond to economic changes. 7 14 Total Expenditures (Constant $)/ Population Increasing results may indicate that the cost of providing services is outstripping the local government's ability to pay (i.e., the local government may be unable to maintain services 13 15 (Accumulated Depreciation / Capital Assets) - Governmental Funds This is the percentage of assets depreciated. A increasing trend suggests that a local government is not systematically investing in its capital assets which may indicate increasing deferred replacement or maintaince costs. 18 15 (Accumulated Depreciation / Capital Assets) Proprietary Funds 14 16 Pension Plan Ratio - General Employees Ideally the Plan Fiduciary Net Position as a Percentage of Total Penion Liability ratio should be increasing over time. Decreasing trend may indicate an increasing burden on the tax base and/or poor plan management. 1 16 Pension Plan Ratio - Police & Fire Combined 15 18 Millage Rate Millage rates approaching the statutory limit may indicate that the local government has a reduced ability to raise additional funds when needed. 19 FINANCIAL INDICATORS Miami Shores Village, Florida Fiscal Year 2026 Adopted Budget **** Page 44**** FINANCIAL POLICIES FISCAL YEAR ENDING SEPTEMBER 30, 2026 Capitalization Policy Capital assets are defined by the Village as assets with an initial, individual cost of more than $5,000 for tangible capital assets, $30,000 for software and $75,000 for easements. Outlays for capital assets and improvements including design, engineering, installation and similar costs are budgeted in all funds. Periodically throughout the year, capital outlay accounts in the proprietary funds are transferred into capital asset accounts. Available budget amounts are not restored during this process. Capital assets are depreciated using the straight-line method over the following useful lives: Asset Years Buildings and utility plant 30- 50 Improvements other than buildings 20 Furniture, fixtures, machinery and equipment 5-10 Infrastructure 30 Depreciation and amortization expenses are included in the operational budgets because they are non-cash transactions. Reserve Policy It is the City’s policy to maintain an amount equal to at least ten percent of total budgeted revenues of the General Fund as originally adopted as unassigned fund balance in the General Fund. The Unassigned fund balance represents the funds available to balance future budgets. Reserve amounts may be included in the operational budgets of the Water and Wastewater Funds to provide for future repair, replacement and improvement needs of the utilities. Contingency amounts can be included in the operational budgets of the various funds to provide for unexpected and emergency purchases during the fiscal year. Investment Policy The City’s investment policy was designed to safeguard the City’s surplus funds, provide for the availability of operating and capital funds when needed, and promote an investment return competitive with comparable funds and financial market indices. In an effort to accomplish these objectives, the investment policy identifies various portfolio parameters addressing classes of investment instruments, issue diversification, maturity and duration limits, investment ratings and liquidity. In addition, in accordance with Section 218.415, Florida Statues, the City’s investment policy applies to all cash and investments held or controlled by the City not otherwise classified as restricted assets requiring segregation. Miami Shores Village, Florida Fiscal Year 2026 Adopted Budget **** Page 45**** REVENUE FORECASTING FISCAL YEAR ENDING SEPTEMBER 30, 2026 During budget development, the Village forecasts revenues using a variety of techniques. Many of the revenue estimates are provided to the Village by outside entities, such as Miami-Dade County, in the case of the taxable property values upon which the Village's millage rate will be applied; and the State of Florida in the case of revenues that are collected by the State and allocated to the various counties and municipalities. Examples of those revenue sources are state shared sales taxes, communication services taxes and local option gas taxes. Another technique used to forecast revenues is to examine the trend of the revenue stream over the past several years. This is a useful technique for franchise fees and utility taxes. The final forecasting method bases the revenue on estimated usage of an item or service. This technique is useful for estimating charges for services and licenses and permits. The following graphs display the trends of taxable property values and millage rates over the past ten years. $- $500 $1,000 $1,500 $2,000 $2,500 2016 2017 2018 2019 2020 2021 2022 2023 2024 2025ThousandsTaxable Property Value 7.5000 7.6000 7.7000 7.8000 7.9000 8.0000 8.1000 8.2000 8.3000 8.4000 8.5000 2016 2017 2018 2019 2020 2021 2022 2023 2024 2025 2026 Operating Debt Service This page left blank intentionally FINANCIAL SCHEDULES This page left blank intentionally Miami Shores Village, Florida Fiscal Year 2026 Adopted Budget **** Page 49**** MAJOR REVENUE SOURCES FISCAL YEAR ENDING SEPTEMBER 30, 2026 GOVERNMENTAL FUNDS General Fund Ad Valorem Property Taxes The Village's property tax is levied every October 1st, on the assessed value listed as of the prior January 1, for all real and personal property located in the Village. Property taxes are based on a millage rate (one mil is the equivalent of $1 per $1,000 of assessed value or 0.001), which is applied to the total taxable value of all real property and certain tangible personal property. The Miami-Dade County Property Appraiser establishes assessed values and delivers the Certified Taxable Value of each property to the Village on or before July 1st of each year. The gross taxable value on January 1, 2025, upon which the 2025-2026 levy was based, is approximately $2.15 billion. Depending upon policies established by the City Council, revenue from Ad Valorem taxes may be used to fund both operating costs and capital projects. The Village is permitted by state law to levy taxes up to 10 mills of assessed valuation for the General Fund. State constitutional provisions exist for raising the millage rate above the 10-mil cap by local referendum and for debt service or provision of municipal-type services within the Village. The Adopted operating millage rate for Fiscal Year 2026 is 7.8000 per $1,000 of taxable value which is the same as the prior fiscal year’s operating millage rate. The Adopted debt service millage rate is 0.1331 per $1,000 of taxable value which is a reduction of 0.0128 from Fiscal Year 2025 debt service millage rate of 0.1459. Besides Miami Shores Village, other agencies levy taxes on the property values established by the Property Appraiser. The following graph displays the allocation of property taxes levied by the various agencies for the previous fiscal year. Village, $0.35 County, $0.33 School, $0.29 Other, $0.02 Allocation of Ad valorem Taxes Village County School Other Miami Shores Village, Florida Fiscal Year 2026 Adopted Budget **** Page 50**** MAJOR REVENUE SOURCES FISCAL YEAR ENDING SEPTEMBER 30, 2026 General Fund (continued) Other Taxes This line item includes Sales Tax, Municipal Revenue Taxes, and Franchise Fees among others. Licenses and Permits The Village charges its customers a fee to operate a business within Miami Shores Village city limits. Also, included are charges for construction permits. Intergovernmental Revenues Intergovernmental Revenues are assessed and collected by the State of Florida then allocated and returned to the municipalities and counties. The largest portion of State Shared Revenues is sales tax. The current sales tax rate in Miami-Dade County, Florida is 7.0% and is levied upon retail and motor vehicle sales, rental property, and administration fees to entertainment facilities. Charges for Services This line item includes rentals of park facilities, proceeds from admissions to special events, tuition for summer camps, fees charged for public records and public hearings, off duty police officers and similar charges for the performance of specific tasks or the production of specific documents. Fines and Forfeitures These revenues reflect the collection of various fines such as those imposed for traffic tickets, parking tickets and code enforcement actions. Other Revenue Revenues under this line item include lease payments on rental property, proceeds from certain insurance, legal and negotiated settlements, investment income and other miscellaneous revenue. Interfund Transfers Unless otherwise noted transfers are made from the various funds to cover share of costs related to administrative services provided by the Internal Service Funds. Special Revenue Funds Local Option Gas Tax Fund Revenue for this fund originates from a six and three cent tax levied by Miami-Dade County on all petroleum and petroleum-related products. Proceeds from this fund must be segregated and may only be used for repairs, maintenance, additions, deletions and modifications to streets, sidewalks, streetlights, easements, curbs, alleys, medians and right-of-ways. Miami Shores Village, Florida Fiscal Year 2026 Adopted Budget **** Page 51**** MAJOR REVENUE SOURCES FISCAL YEAR ENDING SEPTEMBER 30, 2026 Special Revenue Funds (continued) Transit Surtax Fund Revenues for the fund are based on a one half of one percent discretionary sales surtax on all transactions occurring in Miami-Dade County. Sales, use, rentals, and admissions are subject to the tax. Surtax proceeds may only be expended for transportation and transit purposes. Building Fund This fund was created in FY2022 to comply with State Reporting Requirements. The Building Department is responsible for the administration and enforcement of all applicable construction codes at the federal, state, county, and municipal levels. Our primary mission is to safeguard the health, safety, and welfare of all who live, work, and visit our community, including first responders, through the consistent application of building standards Debt Service Fund The revenue for these funds is provided by transfers from other funds, or debt service ad valorem taxes. Capital Project Fund The fund is used to account for funding of municipal capital expenditures for acquisition, construction or improvement of major capital facilities or infrastructure; machinery and equipment; and other general improvements with a life expectancy of more than three years. PROPRIETARY FUNDS Enterprise Funds The enterprise funds derive their operating revenue from user charges. Other revenue sources (non-operating) include investment income, proceeds from certain insurance, legal and negotiated settlements and other miscellaneous revenue. Internal Service Funds Internal Service Funds’ revenues are derived from allocations from user departments. Every Village fund that pays salary and benefits contribute to the Risk Management Fund to pay for the Village’s insurance premiums. Costs associated with the Information Technologies (IT) Fund are allocated to user funds based on time and effort expended by the IT Fund. The Fleet Management Fund is responsible for the acquisition and maintenance of all Village- owned vehicles. This page left blank intentionally GOVERNMENT-WIDE This page left blank intentionally Miami Shores Village, Florida Fiscal Year 2026 Adopted Budget **** Page 55**** GOVERNMENT-WIDE REVENUES FISCAL YEAR ENDING SEPTEMBER 30, 2026 The following pages provide a summary of the governmental-wide revenues and expenses of budgeted funds. ADOPTED ESTIMATED ADOPTED AC TUAL BUDGET ACTUAL BUDGET FY 2024 FY 2025 FY 2025 FY 2026 General Fund Ad valorem taxes 13,330,284$ 14,603,594$ 14,603,594$ 15,999,102$ Other taxes 1,943,968 1,993,500 1,953,630 2,011,000 Licenses and permits 1,215,338 1,147,175 1,124,232 1,163,028 Intergovernmental 1,667,656 1,686,730 1,652,995 1,831,211 Charges for services 2,520,724 2,483,970 2,434,291 2,700,175 Fines and forfeitures 154,624 132,100 129,458 147,100 Other revenue 1,143,558 1,006,200 986,076 1,228,685 Other sources 750,000 750,000 750,000 647,936 Appropriations of prior year balances - - - - Total General Fund 22,726,152 23,803,269 23,634,276 25,728,237 Special Revenue Funds Local Option Gas Tax (LOGT)411,669 586,977 457,459 649,639 Transit Surtax (CITT)717,456 770,000 756,900 1,727,332 Building Fund 1,753,032 1,660,750 1,038,102 2,347,322 Total Special Revenue Funds 2,882,157 3,017,727 2,252,461 4,724,293 Debt Service Funds Property taxes 275,090 269,175 269,175 272,933 Other revenue 4,443 4,000 3,800 - Total Debt Service Funds 279,533 273,175 272,975 272,933 Capital Projects Fund Interfund transfers 471,270 348,483 344,998 1,380,300 Internal Service Funds Risk Management Fund 1,963,784 2,251,188 2,232,767 2,264,811 Fleet Management 1,604,690 2,383,887 1,725,787 2,434,239 Information Technology 545,345 1,245,975 1,245,975 2,285,822 Total Internal Service Funds 4,113,819 5,881,050 5,204,529 6,984,872 Miami Shores Village, Florida Fiscal Year 2026 Adopted Budget **** Page 56**** GOVERNMENT-WIDE REVENUES FISCAL YEAR ENDING SEPTEMBER 30, 2026 ADOPTED ESTIMATED ADOPTED ACTUAL BUDGET ACTUAL BUDGET FY 2024 FY 2025 FY 2025 FY 2026 General Fund Ad valorem taxes 13,330,284$ 14,603,594$ 14,603,594$ 15,999,102$ Other taxes 1,943,968 1,993,500 1,953,630 2,011,000 Licenses and permits 1,215,338 1,147,175 1,124,232 1,163,028 Intergovernmental 1,667,656 1,686,730 1,652,995 1,831,211 Charges for services 2,520,724 2,483,970 2,434,291 2,700,175 Fines and forfeitures 154,624 132,100 129,458 147,100 Other revenue 1,143,558 1,006,200 986,076 1,228,685 Other sources 750,000 750,000 750,000 647,936 Appropriations of prior year balances - - - - Total General Fund 22,726,152 23,803,269 23,634,276 25,728,237 Special Revenue Funds Local Option Gas Tax (LOGT)411,669 586,977 457,459 649,639 Transit Surtax (CITT)717,456 770,000 756,900 1,727,332 Building Fund 1,753,032 1,660,750 1,038,102 2,347,322 Total Special Revenue Funds 2,882,157 3,017,727 2,252,461 4,724,293 Debt Service Funds Property taxes 275,090 269,175 269,175 272,933 **The ARPA funds in the amount of $3,067,800, which were included in the FY25 Adopted Budget, have been removed from the FY26 Adopted Budget, as these funds have been fully encumbered. Miami Shores Village, Florida Fiscal Year 2026 Adopted Budget **** Page 57**** GOVERNMENT-WIDE EXPENSES FISCAL YEAR ENDING SEPTEMBER 30, 2026 ADOPTED ESTIMATED ADOPTED ACTUAL BUDGET ACTUAL BUDGET FY 2024 FY 2025 FY 2025 FY 2026 General Fund Mayor & Council 46,677$ 171,773$ 163,192$ 92,655$ Village Clerk 288,698 514,392 247,320 452,329 Village Attorney 348,788 412,800 404,544 495,000 Village Manager 793,647 993,224 965,306 973,210 Non-Departmental 907,912 2,787,258 2,672,738 5,447,079 Planning and Zoning 392,577 632,751 610,231 596,217 Code Compliance 386,949 395,044 384,310 340,520 Human Resources 221,589 288,430 279,813 369,402 Finance 831,931 720,072 698,921 842,903 Police 8,997,304 10,143,536 9,876,564 8,924,053 Library 763,072 760,752 705,090 644,610 Parks and Recreation 3,703,881 3,476,352 3,303,284 3,628,854 Public Works 2,228,881 2,506,885 2,420,165 2,921,405 Total General Fund 19,911,906 23,803,269 22,731,479 25,728,237 Special Revenue Funds Local Option Gas Tax (LOGT)456,014 586,977 579,267 649,639 Transit Surtax 529,567 770,000 759,562 1,727,332 Building Fund 1,605,975 1,660,750 1,622,666 2,347,322 Total Special Revenue Funds 2,591,556 3,017,727 2,961,494 4,724,293 Debt Service Funds Principal 208,200 214,200 214,200 219,400 Interest and other charges 59,760 58,975 57,975 53,533 Total Debt Service Funds 267,960 273,175 272,175 272,933 Capital Project Fund Capital outlay 769,181 348,483 348,483 1,380,300 Internal Service Funds Risk Management Fund 2,032,069 2,251,188 2,152,482 2,264,811 Fleet Manangement Fund 1,604,618 2,383,887 2,310,816 2,434,239 Information Technology 449,414 1,245,975 1,221,056 2,285,822 Total Internal Service Funds 4,086,101 5,881,050 5,684,354 6,984,872 Miami Shores Village, Florida Fiscal Year 2026 Adopted Budget **** Page 58**** GOVERNMENT-WIDE EXPENSES FISCAL YEAR ENDING SEPTEMBER 30, 2026 ADOPTED ESTIMATED ADOPTED ACTUAL BUDGET ACTUAL BUDGET FY 2024 FY 2025 FY 2025 FY 2026 Enterprise Funds Stormwater Personnel 168,337 181,885 178,247 178,548 Operating costs 203,132 271,817 258,226 547,210 Capital outlay - 300,000 300,000 1,721,102 Non-operating costs 50,000 51,466 51,466 100,000 Total Stormwater 421,469 805,168 787,939 2,546,860 Water & Wastewater Personnel - - - - Operating costs 149,603 78,590 74,661 47,092 Capital outlay 66,450 - - 100,000 Non-operating costs 166,608 240,000 240,000 201,711 Total Water & Wastewater 382,661 318,590 314,661 348,803 Solid Waste Personnel 1,197,335 1,456,422 1,427,294 1,537,002 Operating costs 2,105,684 2,193,534 2,083,857 2,362,573 Capital outlay 2,436 300,000 300,000 840,000 Non-operating costs 350,000 365,811 365,811 205,000 Total Solid Waste 3,655,455 4,315,767 4,176,962 4,944,575 Total Enterprise Funds 4,459,585 5,439,525 5,279,562 7,840,238 TOTAL ALL FUNDS 32,086,289$ 38,763,229$ 37,277,546$ 46,930,873$ **The ARPA funds in the amount of $3,067,800, which were included in the FY25 Adopted Budget, have been removed from the FY26 Adopted Budget, as these funds have been fully encumbered. Miami Shores Village, Florida Fiscal Year 2026 Adopted Budget **** Page 59**** GOVERNMENT-WIDE SUMMARY FISCAL YEAR ENDING SEPTEMBER 30, 2026 REVENUE SOURCE Total General Fund Total Special Revenue Funds Total Debt Service Funds Capital Projects Fund Total Enterprise Funds Total Internal Service Funds $- $5,000,000 $10,000,000 $15,000,000 $20,000,000 $25,000,000 $30,000,000 Total General Fund Total Special Revenue Funds Total Debt Service Funds Capital Project Fund Total Enterprise Funds Total Internal Service Funds EXPENDITURE COMPARISON ADOPTED BUDGET FY 2026 ADOPTED BUDGET FY 2025 Miami Shores Village, Florida Fiscal Year 2026 Adopted Budget **** Page 60**** SUMMARY OF CHANGES IN FUND BALANCES FISCAL YEAR ENDING SEPTEMBER 30, 2026 The following chart represents the estimated changes in fund balances of all budgeted funds FY 2024 FY 2024 Actual Estimated Estimated Estimated Net Position/FY 2024 Appropriations FY 2024 Change in Net Position/ Fund Balance Expected of Net Position/Expected Net Position/Fund Balance @ 9/30/2023 Revenues Fund Balance Expenditures Fund Balance @ 9/30/2024 GOVERNMENTAL FUNDS General Fund 13,932,063$ 22,726,152$ (3,147,230)$ 19,578,922$ 3,147,230$ 17,079,293$ Local Option Gas Tax 606,062 411,669 (40,022) 371,647 40,022 646,084 Transit Surtax Fund 1,479,389 717,456 (234,258) 483,198 234,258 1,713,648 Building Fund 422,966 1,753,032 (260,006) 1,493,026 260,006 682,972 Debt Service Funds 155,923 279,533 (11,573) 267,960 11,573 167,496 Capital Project Fund 2,235,969 471,270 86,161 557,431 (86,161) 2,149,809 ENTERPRISE FUNDS Stormwater Fund 2,049,225 653,496 (244,440) 409,057 244,440 2,293,664 Water & Wastewater Fund (142,620) 257,170 (28,799) 228,371 28,799 (113,821) Solid Waste Fund 408,585 3,631,480 23,975 3,655,455 (23,975) 384,610 INTERNAL SERVICE FUNDS Risk Fund 1,259,806 1,963,784 68,285 2,032,069 (68,285) 1,191,521 Fleet Management Fund 1,489,701 1,604,690 173,175 1,777,864 (173,175) 1,316,526 Information Technology 90,849 545,345 (102,160) 443,185 102,160 193,009 GENERAL FUND This page left blank intentionally Miami Shores Village, Florida Fiscal Year 2026 Adopted Budget **** Page 63**** GENERAL FUND SUMMARY FISCAL YEAR ENDING SEPTEMBER 30, 2026 ADOPTED ESTIMATED ADOPTED ACTUAL BUDGET ACTUAL BUDGET FY 2024 FY 2025 FY 2025 FY 2026 Revenues Ad Valorem taxes 13,330,284$ 14,603,594$ 14,603,594$ 15,999,102$ Other taxes 1,943,968 1,993,500 1,953,630 2,011,000 Licenses and permits 1,215,338 1,147,175 1,124,232 1,163,028 Intergovernmental 1,667,656 1,686,730 1,652,995 1,831,211 Charges for services 2,520,724 2,483,970 2,434,291 2,700,175 Fines and forfeitures 154,624 132,100 129,458 147,100 Other revenue 1,143,558 1,006,200 986,076 1,228,685 Interfund transfers 750,000 750,000 750,000 647,936 Total Revenues 22,726,152$ 23,803,269$ 23,634,276$ 25,728,237$ Expenditures Mayor & Council 46,677$ 171,773$ 163,192$ 92,655$ Village Clerk 288,698 514,392 247,320 452,329 Village Attorney 348,788 412,800 404,544 495,000 Village Manager 793,647 993,224 965,306 973,210 Non-Departmental 907,912 2,787,258 2,672,738 5,447,079 Planning and Zoning 392,577 632,751 610,231 596,217 Code Compliance 386,949 395,044 384,310 340,520 Human Resources 221,589 288,430 279,813 369,402 Finance 831,931 720,072 698,921 842,903 Police 8,997,304 10,143,536 9,876,564 8,924,053 Library 763,072 760,752 705,090 644,610 Parks and Recreation 3,703,881 3,476,352 3,303,284 3,628,854 Public Works 2,228,881 2,506,885 2,420,165 2,921,405 Total Expenditures 19,911,906$ 23,803,269$ 22,731,479$ 25,728,237$ General Fund/ Administration, $8,672,578 Police, $8,924,053 Public Works, Parks & Library, $7,194,869 Code,Planning and Zoning, 936,737 Cost of Functional Units Miami Shores Village, Florida Fiscal Year 2026 Adopted Budget **** Page 64**** GENERAL FUND REVENUES FISCAL YEAR ENDING SEPTEMBER 30, 2026 0.0 5.0 10.0 15.0 20.0 $14.60 $1.99 $1.15 $1.69 $2.48 $0.13 $1.01 $0.75 $- $16.00 $2.01 $1.16 $1.83 $2.70 $0.15 $1.23 $0.65 $-MillionsRevenue Comparison FY 2025 vs FY 2026 FY 2025 Adopted Budget FY 2026 Adopted Budget Ad Valorem taxes, $15,999,102 Other taxes, $2,011,000 Licenses and permits, $1,163,028 Intergovernmental, $1,831,211 Charges for services, $2,700,175 Fines and forfeitures, $147,100 Other revenue, $1,228,685 Interfund transfers, $647,936 FY 2026 General Fund Revenues Miami Shores Village, Florida Fiscal Year 2026 Adopted Budget **** Page 65**** GENERAL FUND EXPENDITURES FISCAL YEAR ENDING SEPTEMBER 30, 2026 City Administration, $8,672,578 P&Z & Code, $936,737 Library, $644,610 Parks and Recreation, $3,628,854 Public Safety, $8,924,053 Public Works, $2,921,405 FY 2026 General Fund Expenditures by Function $- $2.0 $4.0 $6.0 $8.0 $10.0 $12.0 MillionsExpenditure Comparison FY 2025 vs FY 2026 FY 2025 Adopted Budget FY 2026 Adopted Budget This page left blank intentionally DEPARTMENTAL BUDGETS This page left blank intentionally Miami Shores Village, Florida Fiscal Year 2026 Adopted Budget **** Page 69**** MAYOR AND COUNCIL FISCAL YEAR ENDING SEPTEMBER 30, 2026 SERVICES, FUNCTIONS AND ACTIVITIES Miami Shores Village is governed by a Council-Manager form of government. Within this framework, the Miami Shores Village Council consists of five Councilmembers who are elected at large, on a nonpartisan basis, and serve as the legislative body of the Miami Shores Village government. The Mayor is the head of Village government for all ceremonial purposes. Village Councilmember terms are four years for the candidates receiving the first and second highest number of votes. The candidate receiving the third highest number of votes is elected to the Village Council for a two-year term. Village-wide elections are held the second Tuesday in April in odd-numbered years. Under the Village Charter, authority is vested in the Village Council to establish laws and policies through the enactment of ordinances and resolutions to provide community leadership and guide the Village Administration's delivery of services. Additionally, the Village Council appoints and sets the compensation of the Village Manager, Village Clerk, and Village Attorney. GOALS AND MEASUREMENTS The goals and objectives of the Mayor & Council for the upcoming fiscal year include the following: - Improve infrastructure to plan for the future - Replace condemned seawall at Bayfront Park - Plan for a new Community Center - Plan to refurbish the Country Club - Stripe the roadways - Implement the septic to sewer conversion - Improve stormwater drainage in the neighborhoods - Expedite the permitting process - Expedite bulk trash pickup - Plant more trees - Enforce Village codes - Retain and celebrate the Village's history as a beautiful single family residential community - Continue to be a good place to raise and educate children as "The Village Beautiful" Miami Shores Village, Florida Fiscal Year 2026 Adopted Budget **** Page 70**** MAYOR AND COUNCIL FISCAL YEAR ENDING SEPTEMBER 30, 2026 ADOPTED ESTIMATED ADOPTED ACTUAL BUDGET ACTUAL BUDGET FY 2024 FY 2025 FY 2025 FY 2026 Personnel Services 150$ 150$ 150$ -$ Operating Costs 46,527 171,623 163,042 92,655 Capital Outlay - - - - Non-Operating Costs - - - - Mayor & Council Total 46,677$ 171,773$ 163,192$ 92,655$ ACCOUNT DESCRIPTION Miami Shores Village, Florida Fiscal Year 2026 Adopted Budget **** Page 71**** VILLAGE MANAGER FISCAL YEAR ENDING SEPTEMBER 30, 2026 SERVICES, FUNCTIONS AND ACTIVITIES The Village Manager is responsible for the management and operation of all aspects of the Village. As Chief Executive and Administrative Officer for the Village, the Manager is appointed by and serves at the discretion of the Village Council. This department also manages the information technology functions and communications for the Village. GOALS AND MEASUREMENTS The goals and objectives of the Village Manager include the following: • Completion of a strategic management plan; • Meeting the goals and objectives of the Mayor & Council; • A Human Resources presence that offers resolve along with best practices; • Shovel ready projects that ready us for funding; • Sustainability and resiliency studies; • Job audits that align and maximize the knowledge, skills and abilities of employees; • To maximize our accreditations and certifications; • To create a workforce with a known sense of purpose; • Aggressive and responsible outlook to CIP. ADOPTED ESTIMATED ADOPTED ACTUAL BUDGET ACTUAL BUDGET FY 2024 FY 2025 FY 2025 FY 2026 Personnel Services 586,934$ 724,788$ 710,292$ 777,196$ Operating Costs 206,713 268,436 255,014 196,014 Capital Outlay - - - - Non-Operating Costs - - - - Village Manager Total 793,647$ 993,224$ 965,306$ 973,210$ DESCRIPTION ACCOUNT Miami Shores Village, Florida Fiscal Year 2026 Adopted Budget **** Page 72**** VILLAGE MANAGER FISCAL YEAR ENDING SEPTEMBER 30, 2026 Miami Shores Village, Florida Fiscal Year 2026 Adopted Budget **** Page 73**** VILLAGE CLERK FISCAL YEAR ENDING SEPTEMBER 30, 2026 SERVICES, FUNCTIONS AND ACTIVITIES The Village Clerk's Office oversees a wide range of administrative services related to Village governance and fulfills various statutory and municipal duties. To promote open and transparent government, the Office maintains the Village's legislative history and serves as the custodian of all Village documents. Its responsibilities in elections include administering, supervising, and certifying Municipal and Police Retirement Pension Board elections, charter amendments, and referenda. In the realm of Records Management, the Office sets guidelines and standards for all Village records, integrates management technologies, and establishes a repository for inactive, archival, and vital records. Among other duties, the Village Clerk administers the appointment and meeting management of all Village boards and committees. Direct services provided include research in response to public information requests, notarization, certification, attestation, and the advertisement and posting of public notices for meetings of the Council, advisory boards, and elections. Additionally, the Village Clerk serves as the staff liaison to the Education Advisory Board. GOALS AND MEASUREMENTS • Initiate and implement a structured succession planning program for Clerk's Office; • Create and distribute a comprehensive Board and Committee Handbook; • Establish an effective communication framework to strengthen collaboration between the Council and advisory Boards; • Finalize and adopt the Village-wide Records Management Plan; • Continue the digitization and secure archiving of historical Village records; KEY PERFORMANCE INDICATORS Performance Metrics Target Council Meetings, Special Meetings, and Workshops attended 100% Council Agendas available online 6 days prior to the meeting 99% Public Records Requests received and fulfilled within 10 days of request 85% Council Action Notes completed within three business days after the Council meeting 97% Resolutions/Ordinances processed/posted online within 30 days of final Council action 92% Agenda packets delivered to Council at least 3 days prior to meeting 100% Council documents distributed to requesting dept. within 24 hours 88% Minutes approved without corrections 92% Minutes prepared within 5 work days 95% Council Meeting Videos available online 3 days after the Council Meeting 93% Board vacancy appointments presented to the council at least 2 weeks prior to expiration of term. 100% Lists with at least one qualified applicant per vacancy 97% Education Advisory Board Meetings attended as staff liaison 97% Information/research requests fulfilled within 10 days 93% Candidate filings and campaign finance reports processed on time 100% Miami Shores Village, Florida Fiscal Year 2026 Adopted Budget **** Page 74**** VILLAGE CLERK FISCAL YEAR ENDING SEPTEMBER 30, 2026 ADOPTED ESTIMATED ADOPTED ACTUAL BUDGET ACTUAL BUDGET FY 2024 FY 2025 FY 2025 FY 2026 Personnel Services 158,959$ 223,349$ 218,882$ 241,366$ Operating Costs 129,739 291,043 28,438 150,963 Capital Outlay - - - - Non-Operating Costs - - - 60,000 Village Clerk Total 288,698$ 514,392$ 247,320$ 452,329$ ACCOUNT DESCRIPTION Miami Shores Village, Florida Fiscal Year 2026 Adopted Budget **** Page 75**** VILLAGE ATTORNEY FISCAL YEAR ENDING SEPTEMBER 30, 2026 SERVICES, FUNCTIONS AND ACTIVITIES The Village Attorney, appointed by the Village Council, provides legal counsel to the Village Council, the Village Manager, Village departments and various advisory boards. The Village Attorney has the primary responsibility to coordinate legal matters of the Village. The Village Attorney provides legal counsel in the preparation of contracts or agreements, as well as other legal documents. ADOPTED ESTIMATED ADOPTED ACTUAL BUDGET ACTUAL BUDGET FY 2024 FY 2025 FY 2025 FY 2026 -$ -$ -$ -$ Operating Costs 348,788 412,800 404,544 495,000 Village Attorney Total 348,788$ 412,800$ 404,544$ 495,000$ Personnel Services ACCOUNT DESCRIPTION Miami Shores Village, Florida Fiscal Year 2026 Adopted Budget **** Page 76**** FINANCE DEPARTMENT FISCAL YEAR ENDING SEPTEMBER 30, 2026 SERVICES, FUNCTIONS AND ACTIVITIES The Finance Department is responsible for the long-term financial resilience and sustainability of the Village and for the security of all Village funds. The department is a full- function operation ranging from basic accounting to comprehensive financial management and planning. Included in the many responsibilities are: preparing the annual operating and capital budgets at the direction of the Village Manager, processing no less than fifty-two weekly payrolls and maintaining all appropriate records, filing the necessary payroll-related taxes and the corresponding recording of all financial transactions, ensuring the fiscal integrity of the Village. The Department is responsible for the timely and accurate reporting of all financial activities. This includes the recording of the purchase orders, direct payments, invoices and daily deposits. Monthly reconciling of bank statements, as well as confirming all cash and electronic transactions, is part of the responsibilities as well. The Village's six retirement plans: the General Employees' Pension Plan, the Police Officers' Pension Plan, the Mission Square-457 Deferred Compensation Plan, the VALIC-457 Deferred Compensation Plan, Nationwide-457 Deferred Compensation Plan and the Mission Square 401a Plan are monitored and coordinated by this department. The responsibilities include timely deposits of employee and Village contributions to all funds and coordinating the year- end financial data for audit and year-end state reporting requirements. The Village's employee benefit programs, cash management, debt service management, payroll, accounts payable, accounts receivable and other finance-related matters are managed in this department. GOALS AND MEASUREMENTS The goals and objectives of the Finance Department for the upcoming fiscal year include the following: 1) Making sure that regular work is accomplished in a timely and efficient manner, 2) Continuing to receive the Triple Crown Award from the Government Finance Officers Association (GFOA) for receiving the Distinguished Budget Presentation Award, Annual Financial Report Award & Popular Annual Financial Report Award and 3) Purging the necessary files in accordance with the State of Florida retention rules with the assistance of the Village Clerk. KEY PERFORMANCE INDICATORS FY2023 FY2024 FY2025 52 52 52 Number of AP checks/EFT's processed 5098 5112 5352 GFOA Awards to be awarded 3 3 3 Number of Payroll ACH Deposits Miami Shores Village, Florida Fiscal Year 2026 Adopted Budget **** Page 77**** FINANCE DEPARTMENT FISCAL YEAR ENDING SEPTEMBER 30, 2026 ADOPTED ESTIMATED ADOPTED AC TUAL BUDGET ACTUAL BUDGET FY 2024 FY 2025 FY 2025 FY 2026 Personnel Services 489,833$ 495,077$ 485,175$ 607,865$ Operating Costs 342,098 224,995 213,745 235,038 Capital Outlay - - - - Finance Total 831,931$ 720,072$ 698,921$ 842,903$ DESCRIPTION ACCOUNT Miami Shores Village, Florida Fiscal Year 2026 Adopted Budget **** Page 78**** PLANNING, ZONING, AND RESILIENCY FISCAL YEAR ENDING SEPTEMBER 30, 2026 SERVICES, FUNCTIONS AND ACTIVITIES The Planning, Zoning, and Resiliency Department encourages sustainable development that protects the environment, fuels a viable economy, and preserves established neighborhoods where families can enjoy a favorable quality of life. This is achieved by the Department's primary responsibility of establishing clear goals, objectives, and policies in the Village's Comprehensive Plan, and implementing the standards of the Village’s Zoning and Land Development Code, including State and County requirements. The Department oversees several of the processes involving new and existing development and redevelopment within the Village including the coordination of the development review process; ensuring all development projects and new businesses within Miami Shores Village meet the requirements of the established Comprehensive Plan, Code of Ordinances, and have a positive impact on the quality of life of our residents, businesses, and visitors. GOALS AND MEASUREMENTS For the upcoming fiscal year, the Planning & Zoning Department will prioritize community engagement, regulatory updates, and internal process improvements. The department plans to conduct a series of public workshops to inform and gather feedback on Adopted updates to the Single-Family “R” District Zoning Code regulations. In addition, workshops will be held to support necessary updates to the Comprehensive Plan, along with the preparation and submission of required materials for acceptance by the State of Florida. Internally, efforts will focus on establishing and streamlining the Business Tax Receipt process and associated data management systems to enhance overall efficiency. The department will also review and improve existing forms and documents to simplify the application process and better support residents, developers, and business owners. KEY PERFORMANCE INDICATORS FY 2023 Actuals FY 2024 Actuals FY 2025 Projected (end of year) 82 31 65 11 6 10 Process applications to the Planning & Zoning Board Process applications to the Historic Presevation Board Miami Shores Village, Florida Fiscal Year 2026 Adopted Budget **** Page 79**** PLANNING, ZONING, AND RESILIENCY FISCAL YEAR ENDING SEPTEMBER 30, 2026 ADOPTED ESTIMATED ADOPTED ACTUAL BUDGET ACTUAL BUDGET FY 2024 FY 2025 FY 2025 FY 2026 Personnel Services 84,498$ 303,918$ 297,840$ 320,417$ Operating Costs 308,079 328,833 312,391 275,800 Non-Operating Costs - - - - Planning & Zoning Total 392,577$ 632,751$ 610,231$ 596,217$ DESCRIPTION ACCOUNT Miami Shores Village, Florida Fiscal Year 2026 Adopted Budget **** Page 80**** HUMAN RESOURCES FISCAL YEAR ENDING SEPTEMBER 30, 2026 SERVICES, FUNCTIONS AND ACTIVITIES The Department is responsible for all personnel related activities such as benefits, risk management, recruitment, labor and employee relations, training and development, and compensation. GOALS AND MEASUREMENTS In keeping with the Village's values of inclusiveness and cohesiveness, the Human Resources Department is committed to treating each person as a valued customer while contributing positively to achieve the overall goals of the Village. The Department is actively dedicated to improving employee engagement through management best practices and process improvements. Comprehensive programming displays a thorough understanding of all aspects of the human resource profession including proactive involvement in areas of legal compliance and service that displays a genuine interest in the lives of others. ADOPTED ESTIMATED ADOPTED ACTUAL BUDGET ACTUAL BUDGET FY 2024 FY 2025 FY 2025 FY 2026 Personnel Services 137,935$ 193,478$ 189,608$ 246,702$ Opertaing Costs 83,654 94,952 90,204 122,700 Capital Outlay - - - - HR & Risk Total 221,589$ 288,430$ 279,813$ 369,402$ ACCOUNT DESCRIPTION Miami Shores Village, Florida Fiscal Year 2026 Adopted Budget **** Page 81**** NON-DEPARTMENTAL FISCAL YEAR ENDING SEPTEMBER 30, 2026 SERVICES, FUNCTIONS AND ACTIVITIES The Non-Departmental group of accounts represents administrative costs or services of the General Fund that do not necessarily affect a single department or, to the contrary, affect multiple departments. The Non-Departmental account is also the central funding source for interfund transfers (i.e. - transfers to fund capital projects, transfers out to the Debt Service Fund, etc.). Additionally, the Non-Departmental group includes funding for accumulated leave settlements, representing the payout of leave time for individuals separating service with the Village through retirement or resignation. The Department centralizes costs for office equipment rental, maintenance, supplies and the costs to maintain and service the Village's information technology management. The Non-Departmental group also includes the General Fund Contingency account. This account is for emergencies or Council-determined transfers. These funds can only be used with Council approval. ADOPTED ESTIMATED ADOPTED ACTUAL BUDGET ACTUAL BUDGET FY 2024 FY 2025 FY 2025 FY 2026 Personnel Services 409,742$ 418,110$ 409,748$ 292,139$ Operating Costs 270,540 409,980$ 401,780 4,021,573$ Capital Outlay - - - - Non-Operating Costs 227,630 1,959,168 1,861,210 1,133,367 Non-Departmental Total 907,912$ 2,787,258$ 2,672,738$ 5,447,079$ DESCRIPTION ACCOUNT **The Department’s total increase is due to the General Fund portion of the cost allocation for the Fleet, Risk and IT Funds from the various departments to this Division Miami Shores Village, Florida Fiscal Year 2026 Adopted Budget **** Page 82**** POLICE DEPARTMENT FISCAL YEAR ENDING SEPTEMBER 30, 2026 MISSION STATEMENT We, the Miami Shores Police Department exist to serve all people within our jurisdiction with the utmost of respect, fairness and compassion. We are committed to the prevention of crime and the protection of life and property; the preservation of peace and order; ensuring that everyone can live, work and play safely; the enforcement of all laws and ordinances; and the safeguarding of our Nation's constitutional guarantees. With service to our community as a foundation, we are driven by goals to enhance the quality of life, investigating problems and all incidents, seeking solutions and fostering a sense of security in the community, and providing responsive service. We will strive daily to nurture public trust by holding ourselves to the highest standards of performance, ethics, and transparency. To fulfill our mission, the Miami Shores Police Department is dedicated to providing a quality work environment and the development of its members through effective training, leadership, and inclusiveness. SERVICES, FUNCTIONS AND ACTIVITIES The Miami Shores Police Department is the primary law enforcement agency in the Village, and is responsible for ensuring public safety through law enforcement, crime prevention, patrol services, emergency response, traffic control, and community engagement. The Miami Shores Police Department works to protect life and property while fostering trust and coopertion within the community. CROSSING GUARDS The Miami Shores Police Department ensures the safety of children as they arrive at and depart from school each day by providing school crossing guards. These guards assist children in safely crossing roadways throughout the Village and monitor their overall safety. The school crossing guard services are provided through a private contractor. GOALS AND MEASUREMENTS The Miami Shores Police Department is committed to ensuring the safety and security of the community by protecting life and property, preventing crime, and maintaining public order. Key objectives include enhancing community trust through transparency and engagement, improving operational efficiency with effective resource management and training, and reducing crime through proactive enforcement and investigative efforts. The department strives to support ongoing professional development of its personnel to ensure a highly trained, ethical and responsive workforce. Miami Shores Village, Florida Fiscal Year 2026 Adopted Budget **** Page 83**** POLICE DEPARTMENT FISCAL YEAR ENDING SEPTEMBER 30, 2026 KEY PERFORMANCE INDICATORS ADOPTED ESTIMATED ADOPTED ACTUAL BUDGET ACTUAL BUDGET FY 2024 FY 2025 FY 2025 FY 2026 Personnel Services 7,321,424$ 8,006,843$ 7,846,706$ 7,880,080$ Operating Costs 1,535,698 1,950,710 1,853,175 688,723 Capital Outlay - - - - Non-Operating Costs 88,500 135,983 129,184 332,300 Police Administration Total 8,945,622$ 10,093,536$ 9,829,064$ 8,901,103$ Operating Costs 51,682 50,000 47,500 22,950 Personnel Services - - - - School Crossing Guards Total 51,682$ 50,000$ 47,500$ 22,950$ Police Total 8,997,304$ 10,143,536$ 9,876,564$ 8,924,053$ DESCRIPTION ACCOUNT FY 2024 FY 2025 FY 2026 (Estimated) Average Response Times Met Yes Yes Yes Yes Yes Yes Consistent and Proactive Traffic Enforcement Yes Yes Yes Grants Applied for 3 4 4 Yes Yes Enhancements to building, equipment, training, and policies to meet accreditation standards Collaborate with Residents to Address Community Concerns Miami Shores Village, Florida Fiscal Year 2026 Adopted Budget **** Page 84**** POLICE DEPARTMENT FISCAL YEAR ENDING SEPTEMBER 30, 2026 Miami Shores Village, Florida Fiscal Year 2026 Adopted Budget **** Page 85**** CODE COMPLIANCE FISCAL YEAR ENDING SEPTEMBER 30, 2026 SERVICES, FUNCTIONS AND ACTIVITIES The Code Compliance Department is committed to preserving and promoting Miami Shores Village's character and small town feel. The department is dedicated to performing community-wide inspections to uphold the highest standards according to the Code of Ordinances of Miami Shores Village. By building strong alliances with the community and its residents, the staff achieves exceptionally high compliance rates. Any ongoing violations are handled by our Code Enforcement Board, which can impose fines in the form of property liens. Additionally, the Department oversees the enforcement of residential parking requirements within Miami Shores Village. Staff Associates collaborate closely with the Public Works, Finance, and Police Departments to implement Village-wide community improvement programs, as outlined in the Village’s Strategic Management Plan. GOALS AND MEASUREMENTS The Code Compliance Department serves the community with integrity, transparency, compassion, and professionalism, while engaging our residents and enhancing the highest quality of life. In the upcoming fiscal year, we will focus on projects outlined in the Village's Strategic Management Plan. We aim to enhance enforcement of public right-of-way violations, such as vegetation encroachments on sidewalks and public pathways, which will require additional training and material costs. Furthermore, we plan to strengthen enforcement in the area of Short Term Rentals using software to identify and manage short- term rental activities within the Village and assisting with enforcement efforts in the "ACE" Alleyway Cleanup Experience initiated by the Public Works Department. These goals align with the Strategic Management Plan’s objectives to enhance community engagement, improve public safety, and ensure sustainable development across Miami Shores Village. KEY PERFORMANCE INDICATORS FY2023 FY2024 FY2025 Estimated Total Cases Written 700 587 330 Total Unresolved (Open) Cases 55 168 99 Total Closed Cases 645 419 429 Percentage Compliance Rate 92%71%77% Miami Shores Village, Florida Fiscal Year 2026 Adopted Budget **** Page 86**** CODE COMPLIANCE FISCAL YEAR ENDING SEPTEMBER 30, 2026 ADOPTED ESTIMATED ADOPTED ACTUAL BUDGET ACTUAL BUDGET FY 2024 FY 2025 FY 2025 FY 2026 Personnel Services 318,483$ 300,596$ 294,584$ 305,720$ Operating Costs 68,466 94,448 89,726 34,800 Non-Operating Costs - - - - Code Compliance Total 386,949$ 395,044$ 384,310$ 340,520$ ACCOUNT DESCRIPTION Miami Shores Village, Florida Fiscal Year 2026 Adopted Budget **** Page 87**** PUBLIC WORKS DEPARTMENT - ADMINISTRATION FISCAL YEAR ENDING SEPTEMBER 30, 2026 SERVICES, FUNCTIONS AND ACTIVITIES The Administration Division of Public Works is responsible for the organizational functions of this large Village Department. All paperwork associated with these functions (payroll, accounts payable, purchasing, customer service, etc...) is coordinated through this Division. This administrative unit also coordinates interdepartmental activities with support (intergovernmental coordination, etc.). A total of four budgeted positions supports this element of our department mission. GOALS AND MEASUREMENTS The goal and objective of the Public Works Administration Division of the Public Works Department is to ensure that the Department functions at the highest level of efficiency and optimal performance through guidance, i.e. employee training. Additionally, a goal of this Division is to perform a yearly audit of all documentation to ensure compliance with all statutes and laws. KEY PERFORMANCE INDICATORS FY2023 Actuals FY2024 Actuals FY2025 Estimated 3,000 5,000 10,000 u be o Custo e Calls/Complaints Received Miami Shores Village, Florida Fiscal Year 2026 Adopted Budget **** Page 88**** STREETS FISCAL YEAR ENDING SEPTEMBER 30, 2026 SERVICES, FUNCTIONS AND ACTIVITIES The Streets Division of the Public Works Department functions as a multifaceted workforce which accomplishes building maintenance and manages stormwater and local option (street maintenance) applications. This Division maintains drains, pumps, and flooded locations during storms, as well as cleans streets, repairs and replaces sidewalks, performs light maintenance (plumbing, carpentry, masonry etc.), and manages downtown solid waste and parking meter services. GOALS AND MEASUREMENTS The Public Works Department's multifaceted Division aims to provide the highest level of service in maintaining the exterior of all Village facilities, ensuring they are clean and tidy. This involves regular inspection of the facilities and their equipment to meet life expectancies. Additionally, the Division aims to maintain the Village's streets and sidewalks in proper order, preventing deterioration and providing temporary repairs as needed. The ultimate goal is to foster a safe, welcoming, economically viable, innovative, and environmentally sustainable community, built on trust and a resident-centric approach, while highlighting its celebrated charm. KEY PERFORMANCE INDICATORS F2023 Actuals FY2024 Actuals FY2025 Estimated 500 9,000 2,000 1,100 1,100 1,100 5,000 4,500 5,000 200 125 200 4,620 5,000 9,240 Number of Code Compliance Actions Number of Doggie Waste Station Collections Linear Feet of Curb & Gutter Repaired Linear Feet of Plant Beds Replaced Linear Feet of Sidewalk Repaired Miami Shores Village, Florida Fiscal Year 2026 Adopted Budget **** Page 89**** FACILITIES MANAGEMENT FISCAL YEAR ENDING SEPTEMBER 30, 2026 SERVICES, FUNCTIONS AND ACTIVITIES The Facilities Management Division oversees the daily operations and maintenance of the Village's assets, which include seven buildings: Village Hall, the Police Department, the 9900 Building, Brockway Memorial Library, the Community Center, the Field House, the Aquatic Center, and the Public Works Compound. Facilities Management serves as a single point of contact for asset management in their designated area, ensuring safe, efficient, and cost-effective operations. Their responsibilities span multiple disciplines to maintain the functionality and safety of the built environment. GOALS AND MEASUREMENTS The objective of the Facilities Division is to effectively maintain and operate all public facilities, ensuring they are welcoming for residents and employees. Since employees spend a significant part of their day at work, it is crucial for the facilities management team to create a comfortable and productive environment. We are committed to "Serving our community with integrity and professionalism, while enhancing the highest quality of life for all." KEY PERFORMANCE INDICATORS FY2023 Actuals FY2024 Actuals FY2025 Estimated New Division 1,000 CallsResponsive Service Miami Shores Village, Florida Fiscal Year 2026 Adopted Budget **** Page 90**** BEAUTIFICATION FISCAL YEAR ENDING SEPTEMBER 30, 2026 SERVICES, FUNCTIONS AND ACTIVITIES The Beautification Division of the Public Works Department maintains the grounds/landscaping needs for all Village non-recreational facilities, rights-of-way areas, plants and trees throughout Miami Shores. The Division maintains dozens of automated and manual irrigation systems, develops and cares for approximately fifty specialized plant beds and barricade landscapes. The Division routinely accomplishes both beautification and irrigation capital improvement upgrades or projects to enhance the image of "The Village Beautiful." GOALS AND MEASUREMENTS The goal and objective of the Parks Division of the Public Works Department is to maintain a neat and clean environment in the Village's parks for the public to enjoy. KEY PERFORMANCE INDICATORS FY2023 Actuals FY2024 Actuals FY2025 Estimated 0.3 0.3 0.3 1 1 1 3 3 3 9,000 9,000 9,000 Acres of Open Space (Parks) Maintained Linear Feet of Lanscaped Median Maintained Acres of Dog Park Grounds Maintenance Acres of Ground Maintenance at Municipal Buildings Miami Shores Village, Florida Fiscal Year 2026 Adopted Budget **** Page 91**** PUBLIC WORKS DEPARTMENT FISCAL YEAR ENDING SEPTEMBER 30, 2026 ADOPTED ESTIMATED ADOPTED DIVISION ACTUAL BUDGET ACTUAL BUDGET NUMBER FY 2024 FY 2025 FY 2025 FY 2026 1201 213,463$ 269,832$ 264,435$ 455,761$ 101,379 108,236 102,824 150,160 - - - - - - - - Beautification Total 314,842$ 378,068$ 367,260$ 605,921$ 1202 196,305$ 221,333$ 216,906$ 298,565$ 628,147 532,599 505,969 597,680 - - - 245,000 130,000 135,000 128,250 - Streets Total 954,452$ 888,932$ 851,125$ 1,141,245$ 1203 439,739 443,565 421,387 481,612 144,306 145,013 142,113 153,738 - - - - - - - - Administration Total 584,045$ 588,578$ 563,499$ 635,350$ 1204 132,263$ 172,975$ 169,516$ -$ 227,378 108,240 106,075 - - - - - - - - - Recreation Maintenance Total 359,641$ 281,215$ 275,591$ -$ 1205 15,901$ 188,451$ 184,682$ 108,278$ - 101,641 99,608 202,111 - - - - - 80,000 78,400 228,500 Facility MaintenanceTotal 15,901$ 370,092$ 362,690$ 538,889$ 997,671$ 1,296,156$ 1,256,926$ 1,344,216$ 1,101,210 995,729 956,589 1,103,689 - - - 245,000 130,000 215,000 206,650 228,500 Public Works Total 2,228,881$ 2,506,885$ 2,420,165$ 2,921,405$ Personnel Services Personnel Services Personnel Services Personnel Services Personnel Services Operating Costs Capital Outlay Non-Operating Costs Operating Costs Capital Outlay Non-Operating Costs Operating Costs Capital Outlay Non-Operating Costs DESCRIPTION ACCOUNT Non-Operating Costs Operating Costs Capital Outlay Non-Operating Costs Operating Costs Capital Outlay Non-Operating Costs Operating Costs Capital Outlay Personnel Services Miami Shores Village, Florida Fiscal Year 2026 Adopted Budget **** Page 92**** PUBLIC WORKS DEPARTMENT FISCAL YEAR ENDING SEPTEMBER 30, 2026 Miami Shores Village, Florida Fiscal Year 2026 Adopted Budget **** Page 93**** LIBRARY FISCAL YEAR ENDING SEPTEMBER 30, 2026 SERVICES, FUNCTIONS AND ACTIVITIES The mission of the Brockway Memorial Library is to engage our community in opportunities for literacy and lifelong learning and to enrich the lives of our patrons by providing access to a wide variety of information, materials, and offerings, with a focus on education, the arts, and culture. Children and young adults, along with their families, will experience a sense of joy and wonder by exploring the world through their library. Brockway Memorial Library's Youth Services Department provides for the educational, recreational, and informational needs of the youth of the Miami Shores Community. This is accomplished through collection development and programming geared toward children and youth from birth through high school, respectively. The goal of the BML Youth Services Department is to foster an inviting environment that promotes literacy for youngsters and their caregivers. We strive to nurture and empower all youth by inspiring a love of reading, sparking curiosity and joy of discovery, and by providing access to information, knowledge, and diverse ideas. GOALS AND MEASUREMENTS Brockway Memorial Library emphasizes service to individuals, and its collections and offerings reflect the local community's interests and needs. In the Village’s 2022 Strategic Management Plan, 4 major areas were listed as key initiatives: Awareness & Access of Library Offerings and Services, Enhanced Educational Programming, Continued Expansion and Digitization of the Village Archives, and Maintenance and Improvements centered on the aging physical structure of the Library. These goals remain our focus this year and going forward. Numbers below reflect statistics related to Library usage and circulation of its materials. KEY PERFORMANCE INDICATORS FY 2023 FY 2024 FY 2025 Total Circulation Print & Digital 37,014 36,428 40,712 Total Programs Presented 201 262 199 Total Program Attendance 5,706 6,325 6,000 Total Registered Patrons 7,216 7,613 7,629 Total Number of New Patrons 363 418 353 Average Daily Visitors 93 112 112 The following numbers are based on the Library's published Annual Reports. Miami Shores Village, Florida Fiscal Year 2026 Adopted Budget **** Page 94**** LIBRARY FISCAL YEAR ENDING SEPTEMBER 30, 2026 ADOPTED ESTIMATED ADOPTED ACTUAL BUDGET ACTUAL BUDGET FY 2024 FY 2025 FY 2025 FY 2026 Personnel Services 409,629$ 461,953$ 452,714$ 479,538$ Operating Costs 292,512 241,299 229,234 130,472 Capital Outlay 32,931 37,500 11,571 34,600 Non-Operating Costs 28,000 20,000 11,571 - LIBRARY TOTAL 763,072$ 760,752$ 705,090$ 644,610$ DESCRIPTION ACCOUNT Miami Shores Village, Florida Fiscal Year 2026 Adopted Budget **** Page 95**** PARKS AND RECREATION DEPARTMENT ~ ADMINISTRATION FISCAL YEAR ENDING SEPTEMBER 30, 2026 SERVICES, FUNCTIONS AND ACTIVITIES The Parks and Recreation Administration Division plays a pivotal role in providing Village residents an atmosphere that provides a wide range of recreation and leisure programming, and charming parks. The Parks and Recreation Department provides innovative programs tailored to meet the needs of Village residents. Responsible for directing, planning, and implementing a diverse range of programs, the division also coordinates special events to foster the Shores Village's character of friendly living and small town feel. The Department oversees maintenance of parks, amenities and facilities providing for safe play and an inclusive welcoming environment. In addition, the Division oversees the Fine Arts programming providing cultural diversity for residents. Moreover, the division prepares and administers the annual Parks & Recreation operating budget, as well as the development and execution of a comprehensive five-year capital plan. Miami Shores Village, Florida Fiscal Year 2026 Adopted Budget **** Page 96**** ATHLETICS FISCAL YEAR ENDING SEPTEMBER 30, 2026 SERVICES, FUNCTIONS AND ACTIVITIES Within the Miami Shores Parks & Recreation Department, the Athletics Division plays a pivotal role in facilitating a wide range of programs and activities. From intramural sports to subcontracted travel sports, after school care, and summer camp programs, the division ensures that residents have ample opportunities for physical activity and recreational engagement. This division works diligently to coordinate schedules, manage facilities, and provide a safe and enriching environment for participants of all ages and abilities. The sports programming, provides an array of intramural activities to the community. From soccer and basketball to baseball, softball, and flag football, participants have the opportunity to engage in their favorite sports. Additionally, the department's after school care program, accommodates up to 70 children. During the summer camp program, the division welcomes a maximum of 130 participants each week, overseen by a staff of 14 counselors and four supervisors who oversee various activities such as pool time, field trips, and other recreational activities. Furthermore, the Athletics Division enriches its offerings with an average of eight specialty sports camps throughout the year, ensuring there's something for everyone to enjoy. GOALS AND MEASUREMENTS This fiscal year, the Athletics Division has set a goal aimed at enhancing participation in its after school care program. The objective is to reach and maintain the program's maximum capacity of 70 children, ensuring that a greater number of families in the community can benefit from this valuable service. Through outreach efforts, promotional activities, and community engagement initiatives, the division aims to raise awareness about the program's benefits and attract more participants. By achieving this goal, the division will not only provide essential care and supervision for children but also contribute to the overall well-being and convenience of families within Miami Shores KEY PERFORMANCE INDICATORS . FY2023 Actual FY2024 Actuals FY2025 Estimated 604 774 626 Enrollment in intramural sports 444 485 553 1094 1149 1184 Enrollment in pre-school sports thru age 5 Enrollment in summer camp Miami Shores Village, Florida Fiscal Year 2026 Adopted Budget **** Page 97**** COMMUNITY CENTER FISCAL YEAR ENDING SEPTEMBER 30, 2026 SERVICES, FUNCTIONS AND ACTIVITIES The Community Center Division runs over 40 recreation and leisure classes each week and over 30 specialty camps during the summer. Additionally, this division coordinates over 25 special events throughout the year. Events include Marshmallow Drop, Memorial Day, Independence Day, Downtown Shores events, and Santa's Express. GOALS AND MEASUREMENTS In the upcoming fiscal year, the Community Center is dedicated to meeting the needs of our community through a strategic focus on enhancing toddlers and youth programs. Our objective is to cater to the evolving interests and requirements of our residents. Through thorough evaluation, all existing programs and amenities will be scrutinized to ensure optimal resource utilization. Additionally, we are committed to augmenting our service hours and program roster to accommodate the community's needs effectively. KEY PERFORMANCE INDICATORS FY2023 Actual FY2024 Actuals FY2025 Estimated $628,270 $693,161 $725,530 7872 8600 8858 18550 20612 21230 Adult & Senior Program Enrollment Participation at Village wide events Program registration revenue Miami Shores Village, Florida Fiscal Year 2026 Adopted Budget **** Page 98**** AQUATICS FISCAL YEAR ENDING SEPTEMBER 30, 2026 SERVICES, FUNCTIONS AND ACTIVITIES The Miami Shores Aquatic Facility is comprised of an 8-lane competition pool, an activity pool, and a spa offering comprehensive aquatic programs including adult and youth swimming lessons, Eagle Aquatics Swim Team, water exercise classes and free swim. The new activity pool "Wild Waters" features 5 slides, spray features, a 350 gallon tipping bucket and interactive water toys. This state- of-the-art facility offers the best aquatics facility in the area, rivaling several large- capacity facilities. The Aquatic Center also hosts several special events throughout the year including an annual Egg Dive, Teen Nights, Dive-in Theater and Family Nights. GOALS AND MEASUREMENTS The Aquatic Center has set goals aimed at enhancing its community impact and safety initiatives. Focusing on expanding its Learn to Swim Classes, ensuring that individuals of all ages have access to vital swimming skills. Additionally, there's a commitment to bolstering Pre School Aged Swim Lessons, recognizing the importance of early aquatic education. Moreover, the center aims to strengthen its community outreach efforts by providing essential Red Cross CPR and First Aid Classes, empowering residents with life- saving knowledge and skills beyond the pool environment. By pursuing these initiatives, the Aquatic Center endeavors to foster a safer and more knowledgeable community, both in and out of the water. KEY PERFORMANCE INDICATORS FY2023 Actual FY2024 Actuals FY2025 Estimated Aquatic Admission Revenue + BHI $147,497 $151,338 $162,000 Swim Class Participation 400 370 460 $37,570 $48,760 $51,000Swim Team Revenue Miami Shores Village, Florida Fiscal Year 2026 Adopted Budget **** Page 99**** TENNIS FISCAL YEAR ENDING SEPTEMBER 30, 2026 SERVICES, FUNCTIONS AND ACTIVITIES The Operation of the Tennis & Pickleball Division is run by a subcontracted Tennis Professional. The Center offers clinics, private lessons, and tournaments for both pickleball and tennis. The Tennis Professional oversees all tennis and pickleball programming. There are 2 tennis courts, and 4 pickleball courts and 1 mixed use court. A part-time recreation employee is present when the Tennis Pro is not on duty and the Recreation Department receives all fees for court usage while the pro is not on duty. GOALS AND MEASUREMENTS The goal of the Tennis & Pickleball Division is to enrich the social experience surrounding these sports by expanding programming. Through adding additional private lessons, clinics, socials, and tournaments, the division aims to increase revenue through additional programming, The division seeks to not only enhance the socialization aspect but also to strengthen the overall community around tennis and pickleball. By offering a comprehensive array of programming, the division seeks to engage players of all ages and skill levels, fostering a supportive and inclusive environment that encourages participation and fosters a love for these dynamic sports. KEY PERFORMANCE INDICATORS FY2023 Actual FY2024 Actuals FY2025 Estimated 4,772$ 4,781$ 5,800$ 17,368$ 35,627$ 44,533$ Tennis Court Revenue Revenue from pickleball admission and clinics Miami Shores Village, Florida Fiscal Year 2026 Adopted Budget **** Page 100**** PARKS AND RECREATION DEPARTMENT FISCAL YEAR ENDING SEPTEMBER 30, 2026 ADOPTED ESTIMATED ADOPTED DIVISION ACTUAL BUDGET ACTUAL BUDGET NUMBER FY 2024 FY 2025 FY 2025 FY 2026 1401 342,924$ 356,742$ 338,905$ 364,821$ Operating Costs 69,402 80,941 76,894 41,326 Capital Outlay - - - - Administation Total 412,326$ 437,683$ 415,799$ 406,147$ 1402 578,555$ 650,799$ 618,259$ 623,599$ Operating Costs 399,704 404,098 383,893 416,452 Capital Outlay - - - - Non-Operating Costs 50,000 - - 116,000 Athletics Total 1,028,259$ 1,054,897$ 1,002,152$ 1,156,051$ 1403 258,810$ 303,374$ 288,205$ 299,571$ Operating Costs 659,371 690,672 656,138 547,387$ Capital Outlay - - - -$ Non-Operating Costs 65,000 15,000 14,700 26,000 Community Center Total 983,181$ 1,009,046$ 959,044$ 872,958$ 1405 668,286$ 550,643$ 523,111$ 565,861$ Operating Costs 482,947 381,137 362,080 246,635 Capital Outlay - - - - Non-Operating Costs 83,000 10,000 9,800 355,000 Aquatics Total 1,234,233$ 941,780$ 894,991$ 1,167,496$ 1406 8,677$ -$ -$ -$ Operating Costs 37,205 32,946 31,299 8,202 Capital Outlay - - - - Non-Operating Costs - - - 18,000 Tennis Total 45,882$ 32,946$ 31,299$ 26,202$ 1,857,252$ 1,861,558$ 1,768,480$ 1,853,852$ Operating Costs 1,648,629 1,589,794 1,510,304 1,260,002 Capital Outlay - - - - Non-Operating Costs 198,000 25,000 24,500 515,000 Parks & Recreation Total 3,703,881$ 3,476,352$ 3,303,284$ 3,628,854$ ACCOUNT DESCRIPTION Personnel Services Personnel Services Personnel Services Personnel Services Personnel Services Personnel Services SPECIAL REVENUE FUNDS This page left blank intentionally Miami Shores Village, Florida Fiscal Year 2026 Adopted Budget **** Page 103**** LOCAL OPTION GAS TAX FISCAL YEAR ENDING SEPTEMBER 30, 2026 SERVICES, FUNCTIONS AND ACTIVITIES Local Option Gas Tax is a special revenue fund which originates from a six and three cent tax levied by Miami-Dade County on all petroleum and petroleum-related products. Proceeds from this fund must be segregated and may only be used for repairs, maintenance, additions, deletions and modifications to streets, sidewalks, streetlights, easements, curbs, alleys, medians and right-of-ways. GOALS AND MEASUREMENTS The Local Option Gas Tax Division of the Public Works Department is responsible for maintaining all Village trees, streets, easements, curbs, alleys, and medians, ensuring they are clean and safe for public use. Emphasis is placed on tree trimming to maintain clear, safe roadways and enhance the aesthetic appeal of the village. Regular street sweeping is conducted to ensure that all areas meet standards for safety, cleanliness, and environmental sustainability, highlighting the community's charm. Routine inspections are conducted to verify compliance and address any issues promptly. KEY PERFORMANCE INDICATORS FY2023 Actuals FY2024 Actuals FY2025 Estimated 1,250 1,250 2,500 Number of Street Miles Maintained Clean New Item 830 1440 Number of Trees Trimmed Miami Shores Village, Florida Fiscal Year 2026 Adopted Budget **** Page 104**** LOCAL OPTION GAS TAX FISCAL YEAR ENDING SEPTEMBER 30, 2026 ADOPTED ESTIMATED ADOPTED ACCOUNT ACTUAL BUDGET ACTUAL BUDGET DESCRIPTION FY 2024 FY 2025 FY 2025 FY 2026 REVENUES Appropriation of Fund Balance -$ 176,902$ 176,902$ 230,338$ Local Option Fuel Tax 283,231 277,245 145,607 296,000 State Revenue Sharing 117,895 123,830 123,830 112,600 Other Income 10,543 9,000 8,820 10,701 Total Revenues 411,669$ 586,977$ 457,459$ 649,639$ EXPENSES 185,306$ 201,078$ 197,056$ 194,472$ Operating Costs 144,013 184,445 180,756 367,563 Capital Outlay 126,695 200,000 200,000 ADA Improvements 15,000 Stump Grinder 57,604 Non-Operating Costs - 1,454 1,454 15,000 Total Local Option Gax Tax 456,014$ 586,977$ 579,267$ 649,639$ Personnel Services Miami Shores Village, Florida Fiscal Year 2026 Adopted Budget **** Page 105**** TRANSPORTATION SURTAX FISCAL YEAR ENDING SEPTEMBER 30, 2026 SERVICES, FUNCTIONS AND ACTIVITIES The Half-Cent Transportation Surtax was approved by County voters with levies imposed beginning on January 1, 2004. The tax is levied as a supplemental half-cent fee for all qualified purchases in Miami-Dade County and allocated by the County's Transit Authority. Proceeds from this levy will be used to augment current transportation and transportation-related activities in the Village. GOALS AND MEASUREMENTS The Transportation Surtax Division of the Public Works Department aims to improve access to transportation. Serving our community with integrity and professionalism, we are dedicated to building an environmentally sustainable and resilient, community while engaging our residents and enhancing the highest quality of life for all. KEY PERFORMANCE INDICATORS FY22-2023 Actuals FY23-2024 Actuals FY24-2025 Estimated Quarterly Quarterly Quarterly Quarterly Quarterly Quarterly Review the route to compare with needs of communityu be o spect o s o t e trolley/bus for cleanliness and safety Miami Shores Village, Florida Fiscal Year 2026 Adopted Budget **** Page 106**** TRANSPORTATION SURTAX FISCAL YEAR ENDING SEPTEMBER 30, 2026 ADOPTED ESTIMATED ADOPTED ACCOUNT ACTUAL BUDGET AC TUAL BUDGET DESCRIPTION FY 2024 FY 2025 FY 2025 FY 2026 REVENUES Appropriation of Fund Balance -$ -$ -$ 1,053,703$ Transit System Surtax 562,538$ 605,000$ 592,900$ 610,000$ State Revenue Sharing 140,635 151,000 147,980 49,629 Other Income 14,283 14,000 13,720 14,000 Total Revenues 717,456$ 770,000$ 756,900$ 1,727,332$ EXPENSES Transportion 212,518$ 170,106$ 166,704$ 223,669$ Operating Costs 35,686 60,551 59,340 160,388 Capital Outlay 241,872 250,000 250,000 Village-Wide Road Improvements 188,613 Multimodal Mobility Imp. N. Miami Avenue Crossings 44,603 Flagler Trail Design & Construction 47,341 SR 915/NE 6th Avenue Pedestrian Promenade 55,884 NE 104th Street Roadway Improvements 115,834 NE 96th Street West Between NE 2nd Avenue to NW 2nd Avenue Phase 2 638,000 Village Asset Traffic Calming - Speed Humps 150,000 Non-Operating Costs - 172,843 172,843 61,000 Transportition Total 490,076$ 653,500$ 648,887$ 1,685,332$ TRANSIT -$ -$ -$ -$ Operating Costs 39,491 116,500 110,675$ 42,000 Capital Outlay - - - - Transit Total 39,491 116,500 110,675 42,000 Total Expenses 529,567$ 770,000$ 759,562$ 1,727,332$ Personnel Services Personnel Services Miami Shores Village, Florida Fiscal Year 2026 Adopted Budget **** Page 107**** BUILDING DEPARTMENT FISCAL YEAR ENDING SEPTEMBER 30, 2026 SERVICES, FUNCTIONS AND ACTIVITIES The Building Department is responsible for the administration and enforcement of all applicable construction codes at the federal, state, county, and municipal levels. Our primary mission is to safeguard the health, safety, and welfare of all who live, work, and visit our community, including first responders, through the consistent application of building standards. Permit Clerks manage the intake and initial processing of permit applications. This includes verifying the completeness of submitted documents, confirming contractor credentials, and entering application data into the permitting system before routing it for technical review. Plan Examiners evaluate submitted plans and documentation to ensure they meet all relevant codes and regulations prior to permit issuance. Building Inspectors conduct field inspections throughout the construction process to verify compliance with approved plans, materials, and construction methods. Once a project meets all requirements, the Department issues a Certificate of Occupancy or a Certificate of Completion. GOALS AND MEASUREMENTS Key objectives for the upcoming fiscal year include: • Enhancing service efficiency by reducing permit and plan review turnaround times. • Improving accessibility and convenience through upgrades to our online permitting software. • Promoting public awareness and engagement via outreach initiatives such as a Citizens Academy to educate residents and stakeholders on permitting requirements and building processes. • Ensuring compliance and safety by maintaining rigorous plan reviews and inspections that align with all regulatory standards. KEY PERFORMANCE INDICATORS FY2023 Actual FY2024 Actual FY2025 Estimated 2423 2450 1176 2300 6204 6150 3372 7000 9071 9100 4997 9030 Plan Review Inspection performed FY2025 Actuals (through 3/31/25) Permits issued Miami Shores Village, Florida Fiscal Year 2026 Adopted Budget **** Page 108**** BUILDING DEPARTMENT FISCAL YEAR ENDING SEPTEMBER 30, 2026 ADOPTED ESTIMATED ADOPTED ACTUAL BUDGET ACTUAL BUDGET FY 2024 FY 2025 FY 2025 FY 2026 REVENUES Appropriation Fund Balance -$ 385,750$ 378,035$ 652,322$ Service Revenues 1,753,032 1,275,000 660,067 1,695,000 Other Income - - - - Total Revenues 1,753,032$ 1,660,750$ 1,038,102$ 2,347,322$ EXPENSES 822,739$ 1,041,082$ 1,020,260$ 1,099,981$ Operating Costs 433,236 202,310 192,195 684,405 Capital Outlay - 60,000 60,000 Building Depart Renovation 120,000 Village Hall Renovations - Building Fund contributio 20,000 Non-Operating Costs 350,000 357,358 350,211 422,936 Total Expenses 1,605,975$ 1,660,750$ 1,622,666$ 2,347,322$ Personnel Services ACCOUNT DESCRIPTION Miami Shores Village, Florida Fiscal Year 2026 Adopted Budget **** Page 109**** BUILDING DEPARTMENT FISCAL YEAR ENDING SEPTEMBER 30, 2026 This page left blank intentionally DEBT SERVICE FUNDS This page left blank intentionally Miami Shores Village, Florida Fiscal Year 2026 Adopted Budget **** Page 113**** DEBT SERVICE FUND FISCAL YEAR ENDING SEPTEMBER 30, 2026 SERVICES, FUNCTIONS AND ACTIVITIES This fund records the inflow and outflow of cash related to the dedicated ad valorem tax levies used to pay for the annual principal and interest costs associated with the General Obligation Bonds, Series 2015 which replaced the Series 2004 bond, sold to build the Doctors Charter School Facility. Additionally, the payments toward clearing other outstanding debt are reported in this fund. Costs associated with the management, reporting and payment of principal, interest and fees are also included. The Village is required to complete a series of reports relating to the debt including Continuing Disclosure Reports, State Bond Filings and special notes to the Village's comprehensive annual financial report. ADOPTED ESTIMATED ADOPTED ACTUAL BUDGET ACTUAL BUDGET FY 2024 FY 2025 FY 2025 FY 2026 Property Tax Revenue 275,090 269,175 269,175 272,933 Interest Earnings 4,443 4,000 3,800 - Total Revenues 279,533 273,175 272,975 272,933 Principal Payments 208,200 214,200 214,200 219,400 Interest & Other Cgarges 59,760 54,475 54,475 49,033 Administrative & Audit Fees - 4,500 3,500 4,500 Total Expenses 267,960 273,175 272,175 272,933 11,573$ Debt Service Total 279,533$ 273,175$ 272,975$ 272,933$ Series 2015 GOB Debt Service Net ACCOUNT DESCRIPTION This page left blank intentionally CAPITAL PROJECT FUND This page left blank intentionally Miami Shores Village, Florida Fiscal Year 2026 Adopted Budget **** Page 117**** CAPITAL PROJECTS FISCAL YEAR ENDING SEPTEMBER 30, 2026 SERVICES, FUNCTIONS AND ACTIVITIES The Capital Project Fund is used to account for the funding of municipal capital expenditures for the acquisition, construction or improvement of major capital facilities or infrastructure; machinery and equipment; and other general improvements with a life expectancy of more than three years. Assets of $5,000 or more are depreciated using the straight line method based on the estimated useful life of the asset depending upon the asset classification. Many of the capital projects are multi-year projects and may not actually begin in FY 2025. The funds are encumbered to the subsequent year's budget as an obligation until used or released. This year's budget includes a transfer from the General Fund to the Capital Project Fund for several projects. GOALS AND MEASUREMENTS In the 2022 Strategic Management Plan, the top ranking priorities of the community were identified as septic to sewer conversion, development, parks & greenspace, building a community center, renovation the Country Club and upgrading the seawall. Serving our community with integrity, transparency, compassion, and professionalism, while engaging our residents and enhancing the highest quality of life for all, the goal and objective of the Capital Projects Fund is to improve Village facilities and infrastructure in an environmentally sustainable manner, spotlighting the community's celebrated charm. Miami Shores Village, Florida Fiscal Year 2026 Adopted Budget **** Page 118**** CAPITAL PROJECTS FISCAL YEAR ENDING SEPTEMBER 30, 2026 ADOPTED ESTIMATED ADOPTED ACTUAL BUDGET ACTUAL BUDGET FY 2024 FY 2025 FY 2025 FY 2026 REVENUES Appropriation Fund Balance -$ -$ -$ -$ Interfund Transfer from General Fund 444,500 348,483 344,998 1,380,300 Other Income 26,770 - - - Total Revenues 471,270$ 348,483$ 344,998$ 1,380,300$ EXPENSES Capital Outlay 2,997$ -$ -$ Renovations to Council Chambers 60,000 Village Clerk Total 2,997$ -$ -$ 60,000$ Capital Outlay 7,500$ -$ -$ Renovations to Council Chambers Library Total 7,500$ -$ -$ -$ Capital Outlay 201,893$ 133,483$ 133,483$ Upgrade the Dispatch Center 45,000 Police Department Flat Roof 250,000 Parking Lot Sealing and Stripping 10,000 Numb John Less Lethal Training Dummy 5,800 Armory Storage Upgrade 21,000 Police Total 201,893$ 133,483$ 133,483$ 331,800$ Capital Outlay 319,445$ 215,000$ 215,000$ Damaged Walls - Village Parking Lots 15,000 230,000 Village Hall Renovations to include new office space 100,000 ADA Improvements 16,500 Public Works Renovation -Warehouse Breakroom 100,000 Conference Room Furniture 12,000 Public Works Total 319,445$ 215,000$ 215,000$ 473,500$ Capital Outlay -$ -$ -$ North Baseball Diamond Renovation 237,346 - 16,000 Mens and Womens Locker Room Restroom Renovation Restroom 100,000 Gutter Replacement at Community Center 16,000 Restroom Partitions - Girls and Boys 10,000 Exterior Painting of Aquatic Center Office & Bathroom & Concession 20,000 Replace Poured floor in Public Restrooms 25,000 Resurface Competition Pool 100,000 Replace Blanket Reels For Competition Pool 25,000 Pump Room Ventilation Exhaust Fans 30,000 Thermal Pool Cover 30,000 Resurface the pool decks around the competition pool and Wet Water pool 125,000 Replacement two awnings 18,000 Parks & Recreation Total 237,346$ -$ -$ 515,000$ Capital Project Total 769,181$ 348,483$ 348,483$ 1,380,300$ Biscayne Beautification Project ACCOUNT DESCRIPTION ENTERPRISE FUNDS This page left blank intentionally Miami Shores Village, Florida Fiscal Year 2026 Adopted Budget **** Page 121**** STORMWATER FISCAL YEAR ENDING SEPTEMBER 30, 2026 SERVICES, FUNCTIONS AND ACTIVITIES The Stormwater Division of the Public Works Department works in conjunction with the Streets Division to manage stormwater and local option (street maintenance) applications. This Division maintains drains, pumps, and flooded locations during storms, as well as cleans streets and performs light maintenance. GOALS AND MEASUREMENTS The goals and objectives of the Stormwater Division of the Public Works Department are to manage and maintain the stormwater system to prevent localized flooding during rain events. This includes inspecting Village-owned drainage systems for potential future flooding issues, ensuring responsive service. We are committed to serving our community with integrity, transparency, compassion, and professionalism, while engaging our residents and enhancing the highest quality of life. Our focus is on building an environmentally sustainable community based on trust and a resident- centric approach. KEY PERFORMANCE INDICATORS FY2023 Actuals FY2024 Actuals FY2025 Estimated Bi-annually Bi-annually Bi-annuallyNumber of Inspections of Village-owned drainage systems Miami Shores Village, Florida Fiscal Year 2026 Adopted Budget **** Page 122**** STORMWATER FISCAL YEAR ENDING SEPTEMBER 30, 2026 ADOPTED ESTIMATED ADOPTED ACCOUNT ACTUAL BUDGET ACTUAL BUDGET DESCRIPTION FY 2024 FY 2025 FY 2025 FY 2026 REVENUES Appropriation Fund Balance -$ 132,653$ 132,653$ 1,707,882$ Service Revenues 621,364 642,265 642,265 807,363 Other Income 32,133 30,250 30,250 31,615 Total Revenues 653,497$ 805,168$ 805,168$ 2,546,860$ 168,337$ 181,885$ 178,247$ 178,548$ Operating Costs 203,132 271,817 258,226 547,210 Capital Outlay - 300,000 300,000 Localized Drainage Improvements Village Wide 70,000 NE 93rd Street Pump Station & Piping System 360,000 Mini Excavator with Trailer 150,000 NE 105th Street Pump Station Drainage Project Shores Estates 463,102 NE 104th Street Drainage 438,000 NE 94th Street/Belvedere Design & Construction/CEI 100,000 NE 93rd Street Bayshore Drive Pump Motor 50,000 Bio-Swale Drainage Improvements 40,000 Public Works Renovation (Warehouse Breakroom) Includes Design 50,000 Non-Operating Costs 50,000 51,466 51,466 100,000 Total Expenses 421,470$ 805,168$ 787,939$ 2,546,860$ Personnel Services Miami Shores Village, Florida Fiscal Year 2026 Adopted Budget **** Page 123**** SOLID WASTE FISCAL YEAR ENDING SEPTEMBER 30, 2026 SERVICES, FUNCTIONS AND ACTIVITIES The Solid Waste Division is responsible for the management and disposal of all non- hazardous solid waste for Miami Shores Village residents and businesses. Curbside recycling, commercial and residential garbage collection and bulk trash removal services constitute the Division's focus. GOALS AND MEASUREMENTS Serving our community with integrity and professionalism, the Solid Waste Division of the Public Works Department aims to manage all non-hazardous solid waste collection and disposal. This includes curbside recycling, commercial and residential garbage collection, and bulk trash removal. Periodic inspections will ensure efficiency and quality. We are dedicated to building an environmentally sustainable community based on trust, responsive service and responsible, innovative, resilient, and sustainable practices. KEY PERFORMANCE INDICATORS FY2024 Estimated FY2024 Actuals FY2025 Estimated 10,300 7,725 10,300 10,300 7,725 10,300 Bulk Waste Collection by Number of Properties Household Garbage Collection by Number of Properties Miami Shores Village, Florida Fiscal Year 2026 Adopted Budget **** Page 124**** SOLID WASTE FISCAL YEAR ENDING SEPTEMBER 30, 2026 ADOPTED ESTIMATED ADOPTED ACTUAL BUDGET ACTUAL BUDGET FY 2024 FY 2025 FY 2025 FY 2026 Revenues Appropriation Fund Balance -$ 579,727$ 579,727$ 456,410$ Service Revenues 3,617,020 3,725,040 3,415,247 4,473,487 Other Income 14,459 11,000 10,780 14,678 Total Revenues 3,631,479$ 4,315,767$ 4,005,754$ 4,944,575$ Expenses 1,197,335$ 1,456,422$ 1,427,294$ 1,537,002$ Operating Costs 2,105,684 2,193,534 2,083,857 2,362,573 Capital Outlay 2,436 300,000 300,000 Purchase New Recycling Truck 330,000 Replace V-37 Loader 200,000 Replace V-3161 - Trash Grabber (2013)200,000 Pick-up Truck for Operational Manager Twin Cab F-150 45,000 Public Works Renovation -Warehouse Breakroom- Includes Design 50,000 Electronic Equipment for Software 15,000 Non-Operating Costs 350,000 365,811 365,811 205,000 Total Expenses 3,655,455$ 4,315,767$ 4,176,962$ 4,944,575$ Personnel Services ACCOUNT DESCRIPTION Miami Shores Village, Florida Fiscal Year 2026 Adopted Budget **** Page 125**** WATER & WASTEWATER FUND FISCAL YEAR ENDING SEPTEMBER 30, 2026 SERVICES, FUNCTIONS AND ACTIVITIES The Water & Wastewater Fund is responsible for the construction and payment of the Downtown Water & Wastewater Project. It is also responsible for the management and maintenance of the related grinder pumps. Annual assessments for the payment of the project and maintenance fees are recorded in this fund. GOALS AND MEASUREMENTS Serving our community with integrity and professionalism, while engaging our residents and enhancing the highest quality of life for all, the goal and objective of the Water & Wastewater Fund is to maintain the low-pressure sewer system for the NE 2nd Ave Business District. We strive to create an environmentally sustainable community built on trust and responsiveness, responsible, innovative, resilient, and sustainable practices. KEY PERFORMANCE INDICATORS ADOPTED ESTIMATED ADOPTED ACTUAL BUDGET ACTUAL BUDGET FY 2024 FY 2025 FY 2025 FY 2026 Revenues Appropriation Fund Balance -$ -$ -$ 27,386$ Service Revenues 190,853 251,855 246,818 254,105 Other Income 66,317 66,735 65,400 67,312 Total Revenues 257,170$ 318,590$ 312,218$ 348,803$ Expenses -$ -$ -$ -$ Operating Costs 149,603 78,590 74,661 47,092 Capital Outlay 66,450 - - Southeast Septic to Sewer 100,000 Debt Service 166,608 240,000 240,000 201,711 Non-Operating Costs - - - - Total Expenses 382,661$ 318,590$ 314,661$ 348,803$ Personnel Services ACCOUNT DESCRIPTION FY2023 Actuals FY2024 Actuals FY2025 Estimated 27 27 27 Number of grinder pumps maintained This page left blank intentionally INTERNAL SERVICE FUNDS This page left blank intentionally Miami Shores Village, Florida Fiscal Year 2026 Adopted Budget **** Page 129**** RISK MANAGEMENT FISCAL YEAR ENDING SEPTEMBER 30, 2026 SERVICES, FUNCTIONS AND ACTIVITIES The Village's Risk Management Internal Service Fund is a self-balancing group of accounts designed to accumulate the necessary financial resources to pay for the Village's insurance premiums, costs, deductibles and administrative services insured by the Florida League of Cities. The fund reports all costs associated with workers' compensation, general liability, property, casualty and auto liability costs. Additionally, certain qualified administrative expenses are included as an operating cost including, but not limited to, the costs of annual actuarial and auditing reports, filing fees, third-party administrator fees and state licensing fees. GOALS AND MEASUREMENTS The goals and objectives of the Risk Management Fund for the upcoming fiscal year include the following: 1) Ensuring the successful submission and receipt of the safety grant offered by the Florida Municipal Insurance Trust, 2) The timely submission of all claims and corresponding information to the Florida Municipal Insurance Trust or outside insurance agencies if the Village is subrogating claims on their own and 3) Successful and timely receipt of payments for subrogation claims the Village is handling. ADOPTED ESTIMATED ADOPTED ACTUAL BUDGET ACTUAL BUDGET FY 2024 FY 2025 FY 2025 FY 2026 463,466$ 368,411$ 349,990$ 320,996$ 189,220 436,772 436,772 - 1,024,443 1,043,688 1,043,688 1,168,848 9,197 16,446 16,446 16,982 9,197 11,678 11,678 57,718 - 5,515 5,515 - 26,162 35,386 35,386 127,858 15,772 22,846 22,846 69,249 63,080 103,007 103,007 197,671 8,218 12,762 12,762 13,176 155,029 194,677 194,677 292,313 Total Revenues 1,963,784$ 2,251,188$ 2,232,767$ 2,264,811$ 234,543$ 461,772$ 452,537$ 484,875$ Operating Costs 1,797,526 1,789,416 1,699,945 1,779,936 Capital Outlay - - - - Non-Operating Costs - - - - Total Expenses 2,032,069$ 2,251,188$ 2,152,482$ 2,264,811$ ACCOUNT DESCRIPTION REVENUES Other Revenue Stormwater Fund Fleet Management Fund Personnel Services EXPENSES Transfer From: Worker's Comp Fund Local Option Gas Tax Fund -LOGT Citizen's Indep Trust Fund - CITT Building Fund Information Technology Fund General Fund Solidwaste Fund ARPA Fund Miami Shores Village, Florida Fiscal Year 2026 Adopted Budget **** Page 130**** INFORMATION TECHNOLOGY FUND FISCAL YEAR ENDING SEPTEMBER 30, 2026 SERVICES, FUNCTIONS AND ACTIVITIES The Information Technology Fund, established in FY 2023 as an Internal Service Fund within the Village Manager's Department, is dedicated to modernizing and optimizing the Village’s technology infrastructure in alignment with the Strategic Management Plan. This includes replacing outdated servers, expanding software systems to meet evolving operational needs, and implementing robust cybersecurity safeguards. These efforts directly support the Village’s strategic goal of enhancing operational efficiency while ensuring the security and resilience of municipal IT systems. GOALS AND MEASUREMENTS The IT Department is focused on enhancing security, strengthening disaster recovery capabilities, and improving service responsiveness to both residents and staff through targeted investments in modern platforms and software systems. Our goals include: * Replacing obsolete, unsupported systems to reduce risk and operational downtime * Expanding cloud infrastructure to support cybersecurity and business continuity * Integrating enterprise licensing and applications to support Finance, Building, Police, Public Works, and Library services * Improving internet and network reliability across Village facilities to meet increasing service demands With rising system complexity and increased support volume, the department is positioned to deliver secure, resilient, and scalable technology infrastructure. These efforts directly support the Village’s Strategic Management Plan by advancing priorities related to community satisfaction, operational excellence, and long-term financial sustainability. KEY PERFORMANCE INDICATORS FY2023 Actuals FY2024 Actuals FY2025 Estimated 50 81 95 14 24 26 Ticket system tickets per month Projects Completed Miami Shores Village, Florida Fiscal Year 2026 Adopted Budget **** Page 131**** INFORMATION TECHNOLOGY FUND (continued) FISCAL YEAR ENDING SEPTEMBER 30, 2026 ADOPTED ESTIMATED ADOPTED ACTUAL BUDGET ACTUAL BUDGET FY 2024 FY 2025 FY 2025 FY 2026 Appropriation Fund Balance -$ -$ -$ -$ IT Charge - Local Option Fund - 6,559 6,559 11,435 IT Charge - CITT Fund - 6,559 6,559 11,435 IT Charge - Building Fund 89,632 154,620 154,620 460,152 IT Charge - Fleet Fund 7,858 22,974 22,974 39,950 IT Charge - Solid Waste Fund 5,817 13,976 13,976 25,157 IT Charge - General Fund 442,038 1,041,287 1,041,287 1,737,693 TOTAL REVENUES 545,345$ 1,245,975$ 1,245,975$ 2,285,822$ Personnel Services 221,465$ 302,116$ 296,074$ 341,919$ Operating Costs 227,949 826,859 810,322 1,571,903 Capital Outlay - 117,000 114,660 30,000 Library Camera System 22,000 100,000 110,000 25,000 Granicus Encoders Upgrade 10,000 50,000 15,000 Non-Operating Costs - - - 10,000 Total Expenses 449,414$ 1,245,975$ 1,221,056$ 2,285,822$ REVENUES ACCOUNT DESCRIPTION EXPENSES Jaltest Application for Motor Diagnostic Software Village Hall and Public Works Access Control system upgrade Public Works main facility gate replace broken access control system with 5 years support Public Works Camera system out of warranty replacement - 5 Years support Access Control Tot Lot and add on cameras Village Hall building 5 years Police Security Cameras 5 years Support - Cameras warranty 10 years Miami Shores Village, Florida Fiscal Year 2026 Adopted Budget **** Page 132**** INFORMATION TECHNOLOGY FUND FISCAL YEAR ENDING SEPTEMBER 30, 2026 Miami Shores Village, Florida Fiscal Year 2026 Adopted Budget **** Page 133**** FLEET MANAGEMENT FISCAL YEAR ENDING SEPTEMBER 30, 2026 SERVICES, FUNCTIONS AND ACTIVITIES The Fleet Management Fund, created in FY2000 as an Internal Service Fund of the Public Works Department, is responsible for the acquisition and maintenance of all Village-owned vehicles in the municipal inventory. Assets managed by this fund include: Police or squad units, heavy trucks, the Village's 29-passenger bus, recreation vans, small engine repair, pick-up trucks, loaders and other heavy equipment. With its extensive tool and equipment inventory, Fleet Management provides extremely valuable assistance in the construction or repair of other Village property, such as street signs and alley gates, plus other tasks such as spray painting and wood/metal fabrication. Since October 2000, this function has operated as a self-supporting Internal Service Fund. Operating revenues provide the funding from the user division, which receives the Fund's services. GOALS AND MEASUREMENTS Serving our community with integrity and professionalism, the goals and objectives of the Fleet Management Division of Public Works are to acquire and maintain the entire Village- owned fleet of vehicles within the municipal inventory. Emphasizing responsive service and affordability, the Fleet Management Division will continue to support the construction or repair of other Village properties. This includes repairing and assembling damaged street signs and alley gates, as well as performing tasks such as metal and wood fabrication. This division will track the repairs to the Village fleet and maintain a record of all repairs made to Village facilities, ensuring they remain welcoming and economically viable. KEY PERFORMANCE INDICATORS FY2023 Actuals FY2024 Actuals FY2025 Estimated 75 135 150 105 185 210 240 175 240 520 520 1,040 All Types of Tire Repairs Garbage Truck Fleet Management Per Year Police Vehicle Fleet Management Per Year Heavy Equipment Fleet Management Per Year Miami Shores Village, Florida Fiscal Year 2026 Adopted Budget **** Page 134**** FLEET FISCAL YEAR ENDING SEPTEMBER 30, 2026 ADOPTED ESTIMATED ADOPTED AC TUAL BUDGET ACTUAL BUDGET FY 2024 FY 2025 FY 2025 FY 2026 Appropriation Fund Balance -$ 655,000$ 655,000$ 430,428$ Inter-Fund Group: Local Option Gax Tax Fund 103,054 82,840 82,840 96,370 CITT Fund 25,243 37,814 37,814 44,016 Building Fund 3,879 6,344 6,344 7,873 Stormwater Fund 26,072 49,121 49,121 57,201 Information Technology Fund 6,551 12,480 12,480 14,543 Solid Waste Fund 616,039 614,741 614,741 715,114 General Fund 761,031 863,547 863,547 1,004,418 Other Revenue 62,821 62,000 58,900 64,276 Total Revenues 1,604,690$ 2,383,887$ 1,725,787$ 2,434,239$ Personnel Services 345,254$ 406,575$ 398,444$ 467,317$ Operating Costs 709,181 973,751 954,276 1,238,137 Capital Outlay 150,839 580,000 568,400 Replace V-1410 - E350 Recreation Van 25,911 75,000 V-1711 Ford Explorer SUV / 2017 - Police 35,000 F-150 Pick up truck for Neighborhood services 45,000 Box Utility Truck 60,000 Non-Operating Costs - - - 50,000 Public WorksTotal 1,205,274$ 1,986,237$ 1,921,119$ 1,970,454$ Operating Costs 2,065$ 2,500$ 2,450$ 3,130$ Capital Outlay - - - - Building Total 2,065$ 2,500$ 2,450$ 3,130$ Operating Costs 325,004$ 335,000$ 328,300$ 385,250$ Capital Outlay - - - - Solidwaste Total 325,004$ 335,000$ 328,300$ 385,250$ Operating Costs 18,743$ 16,500$ 16,170$ 20,775$ Capital Outlay - - - - Stormwater Total 18,743$ 16,500$ 16,170$ 20,775$ Operating Costs 41,228$ 31,250$ 30,625$ 39,180$ Capital Outlay - - - - LOGT Total 41,228$ 31,250$ 30,625$ 39,180$ Operating Costs 11,783$ 10,500$ 10,290$ 13,050$ Capital Outlay - - - - CITT Total 11,783$ 10,500$ 10,290$ 13,050$ Operating Costs 521$ 1,900$ 1,862$ 2,400 Capital Outlay - - - - IT Total 521$ 1,900$ 1,862$ 2,400$ Fleet Management Fund Total 1,604,618$ 2,383,887$ 2,310,816$ 2,434,239$ Expenses ACCOUNT DESCRIPTION Revenues CITY-WIDE CAPITAL IMPROVEMENTS This page left blank intentionally Miami Shores Village, Florida Fiscal Year 2026 Adopted Budget **** Page 137**** CAPITAL IMPROVEMENT PROGRAM (CIP) FISCAL YEAR ENDING SEPTEMBER 30, 2026 SERVICES, FUNCTIONS AND ACTIVITIES The Capital Improvement Plan (CIP) provides a roadmap as well as a monitoring tool for all capital projects. CIP Guidelines are provided in the document immediately following this narrative. The guidelines include key elements of a capital project definition; two of which are (1) a monetary value greater than $5,000, and (2) a useful life period of greater than one year. CIP projects are quite diverse, ranging from construction of new facilities and remodeling/expansion of existing ones to purchases of operating equipment, street construction or reconstruction projects, infrastructure inspection and scheduled replacements and overall design and construction improvements. The budgeting pattern of typical multi-year CIP programs tends to be cyclical. Years of heavy financial investment in an organization’s infrastructure, facilities, and equipment are usually followed by a year where project completion rather than high levels of funding is emphasized. In this sense, the classic five-year CIP Plan can be viewed more as a six- year capital plan, where the current fiscal year’s mode, whether a heavy project implementation year or one more focused on financial investment, drives the subsequent pattern of annual cycles over the next five years GOALS AND MEASUREMENTS Living, Working, Playing Safety A robust and well-planned CIP Plan is critical to ensure a safe, beautiful and ultimately livable place to reside in, visit, and conduct business. Roadways and medians that are in great condition, aesthetically pleasing public landscaping, well performing drainage systems, modern, well-equipped public facilities, pipe replacements, force-main replacements, leak detection, fireflow improvements and other CIP related and system betterment items are major contributors to this important Strategic Plan Goal. Financially Sound Government For Fiscal Year 2026, the overall CIP budget is approximately $6.2 million compared to $2.1 million last fiscal year. For FY2026, the Operating Capital for our Stormwater fund will be $1.7 million and represents an increase of $1.4 million from FY2025. This increase in budgeting is due to pump station, drainage and piping system improvements along NE 93rd Street, NE 105th Street and NE 104th Street. The budget for Capital Improvement Programs (CIP) in the Solid Waste division has increased by $500K due to planned purchases of a new recycling truck, replacement of a V-37 Loader and a V-3161 trash grabber. The FY2026 budget for Capital Improvement Programs (CIP) in the CITT fund increased by $990K mainly due to planned roadway improvements along NE 96th Street (Phase 1) and NE 104th Street, and village-wide speed calming marking and signage improvements. Miami Shores Village, Florida Fiscal Year 2026 Adopted Budget **** Page 138**** CAPITAL IMPROVEMENT PROGRAM (CIP) FISCAL YEAR ENDING SEPTEMBER 30, 2026 High Performing Municipal Organization Providing Exceptional Customer Service The Public Works Department’s process for updating and serving as the guardian of the CIP Plan annually involves input from all Village departments concerned. In addition to administering the Village’s CIP and developing the annual budget, Public Works updates its own annual CIP Plan by assessing and prioritizing existing and emerging needs throughout the Village. This cross-departmental collaboration and global perspective are combined with a long-term outlook to provide an effective plan to meet the Village’s ongoing capital needs. IMPACT OF CIP ON OPERATING BUDGET Departments must submit annual updates to the Budget Review Committee as well as new requests for evaluation and consideration for the CIP. During the budget process, consideration is given to each CIP project’s impact on operating costs during the upcoming year as well as future years. Based on the priorities identified and discussed, most projects requested for Fiscal Year 2026 are comprised primarily of stormwater pump station, drainage improvements, road resurfacing and equipment purchases, and rehabilitation and improvements to the Village assets and facilities. These projects improve and increase the level of service provided to our residents. In prioritizing the long-term fiscal sustainability of the Village, the Adopted Budget is structurally balanced. The FY2026 Adopted CIP budget totals $6.2 million. Of the total, $1.4 million is for the General Fund, reflects ongoing commitment to improvements to infrastructure, parks, fleet, streets, technology and overall enhancements to safety and esthetics for Miami Shores Village. CIP Impact on Operating Budget FY 2026 Operating Budget CIP - General fund (Adopted) CIP - Special Revenue Fund CIP - Enterprise Fund CIP - Internal Service Fund FY26 FY27 FY28 FY29 FY30 1 Portable Police Radios - Replacement radios with new technology and greater reliability (Line item #3 is additional costs for the radios which costs approx, $706,750) General-FB -$ -$ -$ -$ -$ -$ 2 Upgrade the Dispatch Center w/ structural Modifications to support operational efficiency. General-FB 25,000$ -$ -$ -$ -$ 25,000$ 3 Construction costs for upgrading the dispatch center General-FB 20,000$ -$ -$ -$ -$ 20,000$ 4 Police Department Flat Roof General-FB 250,000$ -$ -$ -$ -$ 250,000$ 5 Parking Lot Sealing and Stripping General-FB 10,000$ -$ -$ -$ -$ 10,000$ 6 Numb John Less Lethal Training Dummy General-FB 5,800$ -$ -$ -$ -$ 5,800$ 7 Armory Storage Upgrade General-FB 21,000$ -$ -$ -$ -$ 21,000$ 21 Police Department Total 331,800$ -$ -$ -$ -$ 331,800$ 8 Damaged Walls - Village Parking Lots General-FB $15,000 $15,450 $15,900 $ 16,400 $ 16,900 79,650$ 9 Re-stripe Parking Lots & On Street Parking - Replace bumpers.General-FB $- $103,100 $54,700 $ 56,300 $ 57,900 272,000$ 10 Street Name Signs Village Wide -(The project includes Design, locations, and street markings. Five-year ROW maintenance plan.) FY 25 Carryover General-FB $- $336,000 $193,600 $ 212,960 $ 234,256 976,816$ 11 LAP #446054 SR 915/ne 6th AVENUE Pedestrian Promenade (Construction $1.26M - FDOT $345,231, LF 34,523) (CEI $140K, FDOT 30,424, LF 21,361)See line Item # 63 Stormwater General-FB $- $ 1,024,345 $- $- $- 1,024,345$ 12 Biscayne Beautification Project, Construction $230K, General-FB $230,000 $- $- $- $- 230,000$ 39 Streets Total 245,000$ 1,478,895$ 264,200$ 285,660$ 309,056$ 2,582,811$ 13 Village Hall Renovations to include new office space, LED lights, Garage Modifications, ADA restrooms, Kitchen remodel, restrooms, conference room furniture project.(Project Cost $120K, GF $100K, Building $20K) General-FB 100,000$ 51,500$ 53,100$ 54,700$ 56,350$ 315,650$ 14 ADA Improvements (Ramps, door access mechanism, etc.) General-FB 16,500$ 18,100$ 19,965$ 21,962$ 24,158$ 100,685$ 15 Public Works Renovation (Warehouse Breakroom) Includes Design (Project Costs $200K, GF $100K, Stormwater $50K, Solid Waste $50K)General-FB 100,000$ 150,000$ 154,500$ 50,000$ 51,500$ 506,000$ 16 Village Hall Flat Roof Replacement - General-FB -$ 150,000$ -$ -$ -$ 150,000$ 17 Conference Room Furniture General-FB 12,000$ -$ -$ -$ -$ 12,000$ 39 Facilities Total 228,500$ 369,600$ 227,565$ 126,662$ 132,008$ 1,084,335$ Library18 Women's and Men's Restroom Renovation General-FB -$ 63,000$ -$ -$ -$ 63,000$ 71 Library Department Total -$ 63,000$ -$ -$ -$ 63,000$ FIVE YEAR TOTAL PoliceStreetsFacilitiesMiami Shores Village Five-Year Capital Improvement Plan Fiscal Year 2026-2030 Revised 9/10/2025 LINE #PROJECT NAME FUNDING SOURCE FY26 FY27 FY28 FY29 FY30 FIVE YEAR TOTALLINE #PROJECT NAME FUNDING SOURCE 19 Replace Air Conditioning in Field House Locker Room - General-FB 16,000$ -$ -$ -$ -$ 16,000$ 20 North Baseball Diamond Renovation General-FB -$ 20,000$ -$ -$ -$ 20,000$ 21 Mens and Womens Locker Room Restroom Renovation Restroom General-FB 100,000$ -$ -$ -$ -$ 100,000$ 22 Field House Interior Paint General-FB -$ 12,000$ -$ -$ -$ 12,000$ 23 Field House Exterior Paint General-FB -$ -$ 10,000$ -$ -$ 10,000$ 24 Replace Carpet in Field House General-FB -$ -$ -$ 10,000$ -$ 10,000$ 25 Laser Level and Replace Turf on Athletic Fields General-FB -$ 600,000$ -$ -$ -$ 600,000$ 26 Irrigation Replacement Athletic Fields General-FB -$ 300,000$ -$ -$ -$ 300,000$ 27 New Lightning Detection System General-FB -$ 15,000$ -$ -$ -$ 15,000$ 72 Athletics Total 116,000$ 947,000$ 10,000$ 10,000$ -$ 1,083,000$ 28 Men's & Women's Lobby Restroom Renovations General-FB -$ 100,000$ -$ -$ -$ 100,000$ 29 Barrel Tile Repair and Replacement General-FB -$ -$ 225,000$ -$ -$ 225,000$ 30 Replace Interior Carpet General-FB -$ -$ -$ 19,000$ -$ 19,000$ 31 Replace kitchen Cabinets General-FB -$ -$ -$ 20,000$ -$ 20,000$ 32 Gutter Replacement at Community Center General-FB 16,000$ -$ -$ -$ -$ 16,000$ 33 Repaint Racketball Wall General-FB -$ 8,000$ -$ -$ -$ 8,000$ 34 Glass Door Installation General-FB -$ 20,000$ -$ -$ -$ 20,000$ 35 Electrical Room Exterior Alterations General-FB -$ 7,500$ -$ -$ -$ 7,500$ 36 Remodel TOT Lot Playground and Flooring General-FB -$ 350,000$ -$ -$ -$ 350,000$ 37 Restroom Partitions - Girls and Boys (Patio)General-FB 10,000$ 10,000$ -$ -$ -$ 20,000$ 38 Extended Vinyl Fencing Behind Community Center to Tennis Courts General-FB -$ -$ 15,000$ -$ -$ 15,000$ 72 Community Total 26,000$ 495,500$ 240,000$ 39,000$ -$ 800,500$ 39 Exterior Painting of Aquatic Center Office & Bathroom & Concession General-FB 20,000$ -$ -$ -$ -$ 20,000$ 40 Replace Poured floor in Public Restrooms General-FB 25,000$ 25,000$ -$ -$ -$ 50,000$ 41 Resurface Competition Pool General-FB 100,000$ -$ -$ -$ -$ 100,000$ 42 Repair Wild Water Decorative Play Structure Pieces General-FB -$ 65,000$ -$ -$ -$ 65,000$ 43 Replace Blanket Reels For Competition Pool General-FB 25,000$ -$ -$ -$ -$ 25,000$ 44 New Lightning Detection System General-FB -$ 15,000$ -$ -$ -$ 15,000$ 45 Pump Room Ventilation Exhaust Fans General-FB 30,000$ -$ -$ -$ -$ 30,000$ s & Recreation - AquaticsParks & Recreation - AthleticsParks & Recreation - Community Center-2-10/17/2025 FY26 FY27 FY28 FY29 FY30 FIVE YEAR TOTALLINE #PROJECT NAME FUNDING SOURCE 46 Thermal Pool Cover General-FB 30,000$ -$ -$ -$ -$ 30,000$ 47 Resurface the pool decks around the competition pool and Wet Water pool. Finish with Cool Deck. Project to include deck drains.General-FB 125,000$ -$ -$ -$ -$ 125,000$ 72 Aquatics Total 355,000$ 105,000$ -$ -$ -$ 460,000$ 48 Remodel Tennis Center Restrooms General-FB -$ 50,000$ -$ -$ -$ $ 50,000 49 Replacement two awnings.General-FB 18,000$ -$ -$ -$ -$ $ 18,000 72 Tennis Total 18,000$ 50,000$ -$ -$ 68,000$ Village Clerk50 Renovations to Council Chambers to LED lights, carpet, countertops General-FB 60,000$ -$ -$ -$ -$ 60,000$ 12 Village Clerk Total 60,000$ -$ -$ -$ -$ 60,000$ 51 ADA Improvements - (Sidewalks, ramps, and markings)Special Revenue Fund 15,000$ 72,604$ 72,604$ 72,604$ 72,604$ 305,416$ 52 Stump Grinder Special Revenue Fund 57,604$ -$ -$ -$ -$ 57,604$ 130 LOGT Total 72,604$ 72,604$ 72,604$ 72,604$ 72,604$ 363,020$ 53 Village-Wide Road Improvements Special Revenue Fund 188,613$ 194,271$ 200,100$ 206,103$ 212,286$ 1,001,373$ 54 LAP FM#441638 Multimodal Mobility Imp. N. Miami Avenue Crossings (LF-Design $124,009, FDOT-Construction $418,363, LF- Construction$44,603, FDOT- CEI $50,470) FDOT/LAP 44,603$ -$ -$ -$ -$ 44,603$ 55 FM# 447970-1 Flagler Trail (Design LF $76,011, Construction - LF $47,341, TALT $399,504, (TALT-CEI $59,176)(See Line Item #178)FDOT/LAP 47,341$ -$ -$ -$ -$ 47,341$ 56 FM#446054-1 SR 915/NE 6th Avenue Pedestrian Promenade (Design LF $72,141), (Construction - $345,231, LF $34,523), (CEI - LF $21,361, TALT $30,424) FDOT/LAP 55,884$ -$ -$ -$ -$ 55,884$ 57 FM#450906, NE 104th Street Roadway Improvements. (Construction Lap $655,000, LF $655,000)(See Line item # 181 Grant Funding)FDOT/LAP 115,834$ -$ -$ -$ -$ 115,834$ 58 NE 96th Street West Between NE 2nd Avenue to NW 2nd Avenue Phase 1 * (CITT Fund Balance)638,000$ -$ -$ -$ -$ 638,000$ 59 NE 96th Street West Between NE 2nd Avenue to NW 2nd Avenue Phase 2 * (CITT Fund Balance)-$ 700,000$ -$ -$ -$ 700,000$ 60 Village Asset Traffic Calming - Speed Humps -(Construction and Design) as per 2016 Traffic Study (*Fund Balance)150,000$ -$ -$ -$ -$ 150,000$ 135 CITT Total 1,240,275$ 894,271$ 200,100$ 206,103$ 212,286$ 2,753,035$ 61 Bayshore Drive Pump Station Generator & Transfer Switch (Construction)Enterprise Fund -$ -$ -$ -$ -$ -$ 62 Localized Drainage Improvements Village Wide Enterprise Fund 70,000$ 77,000$ 84,700$ 93,170$ 102,487$ 427,357$ 63 Replace Monarch 6' Trash Pump Enterprise Fund -$ 90,000$ -$ -$ -$ 90,000$ Parks Parks & Recreation - TennisLOGTCITT-3-10/17/2025 FY26 FY27 FY28 FY29 FY30 FIVE YEAR TOTALLINE #PROJECT NAME FUNDING SOURCE 64 NE 93rd Street Pump Station & Piping System ( DEP $400,000, Design 40K, Construction 360K) (LF Design $40K, Construction $360K)Enterprise Fund 360,000$ -$ -$ -$ -$ 360,000$ 65 Mini Excavator with Trailer Enterprise Fund 150,000$ -$ -$ -$ -$ 150,000$ 66 NE 8th Avenue Drainage Improvements (DEP Grant $300K) Enterprise Fund -$ -$ -$ -$ -$ -$ 67 NE 105th Street Pump Station Drainage Project Shores Estates (FDEM- Construction $1,389,805 & LF $463,102)Enterprise Fund 463,102$ -$ -$ -$ -$ 463,102$ 68 NE 104th Street Drainage (DEP - Design $157K, LF - $30K (DEP Construction $163K, LF 438K)Enterprise Fund 438,000$ -$ -$ -$ -$ 438,000$ 69 NE 94th Street/Belvedere Design & Construction/CEI (Grant Applied For) (DEP Water Quality-Design $100K, Construction $1M)(LF Design - $100K, Construction $1M) Enterprise Fund 100,000$ 500,000$ 500,000$ -$ -$ 1,100,000$ 70 NE 93rd Street Bayshore Drive Pump Motor Enterprise Fund 50,000$ -$ 50,000$ -$ 50,000$ 150,000$ 71 Bio-Swale Drainage Improvements(Qty.10 @ $20K ea for constrction and Design)Enterprise Fund 40,000$ 44,000$ 48,400$ 53,240$ 58,464$ 244,104$ 72 Public Works Renovation (Warehouse Breakroom) Includes Design (Project Costs $200K, GF $100K, Stormwater $50K, Solid Waste $50K)50,000$ -$ -$ -$ -$ 50,000$ 402 Stormwater Total 1,721,102$ 711,000$ 683,100$ 146,410$ 210,951$ 3,472,563$ 73 Replace V-4148 Garbage Truck Enterprise Fund -$ -$ -$ -$ -$ -$ 74 Purchase New Recycling Truck Enterprise Fund 330,000$ -$ -$ -$ -$ 330,000$ 75 Replace V-37 Loader Enterprise Fund 200,000$ -$ -$ -$ -$ 200,000$ 76 Replace V-39 - Loader Enterprise Fund -$ 175,000$ -$ -$ 200,000$ 375,000$ 77 Replace V-1532 - Trash Truck Enterprise Fund -$ -$ 160,000$ -$ -$ 160,000$ 78 Replace V-3161 - Trash Grabber (2013)Enterprise Fund 200,000$ -$ -$ -$ -$ 200,000$ 79 Replace V-3162 - Trash Grabber (2014)Enterprise Fund -$ 200,000$ -$ -$ -$ 200,000$ 80 Replace V-2249 - Garbage Truck Enterprise Fund -$ -$ -$ 399,300$ -$ 399,300$ 81 V-1624 - Trash Truck (2016)Internal Sevices Fund -$ -$ 335,000$ -$ -$ 335,000$ 82 Pick-up Truck for Operational Manager Twin Cab F-150 Enterprise Fund 45,000$ -$ -$ -$ -$ 45,000$ 83 Replace V-1702 - Ford Van (2017)Enterprise Fund -$ -$ 45,000$ -$ -$ 45,000$ 84 Public Works Renovation (Warehouse Breakroom) Includes Design (Project Costs $200K, GF $100K, Stormwater $50K, Solid Waste $50K)50,000$ -$ -$ -$ -$ 50,000$ 85 Electronic Equipment for Software 15,000$ -$ -$ -$ -$ 15,000$ 405 Solid Waste Total 840,000$ 375,000$ 540,000$ 399,300$ 200,000$ 2,354,300$ 86 Southeast Septic to Sewer (DEP Funding - $5M, LF-$5M, CEI / Construction $6.8M, Design $800K)(Resident Loan - $5M)Special Revenue Fund 100,000$ 4,000,000$ 900,000$ -$ -$ 5,000,000$ 87 Miami Shores Septic to Sewer Special Revenue Fund -$ -$ -$ -$ -$ -$ 88 NE 94th Street Drainage Special Revenue Fund -$ -$ -$ -$ -$ -$ 410 Water & Waste water Total 100,000$ 4,000,000$ 900,000$ -$ -$ 5,000,000$ StormwaterSolidwaste Wastewater-4-10/17/2025 FY26 FY27 FY28 FY29 FY30 FIVE YEAR TOTALLINE #PROJECT NAME FUNDING SOURCE 89 Seawall Replacement/Seawall Feature Internal Sevices Fund -$ -$ -$ -$ -$ -$ 90 Replace Tennis / Pickle Court Light Towers (Musco Lighting)Internal Sevices Fund -$ -$ -$ -$ -$ -$ Grants Funds Total -$ -$ -$ -$ -$ 91 Colocation Hardware (Village & Police)Machinery 64-000 IT -$ -$ -$ -$ -$ -$ 92 SQL Licensing Laserfiche (Village & Police)Intangible Asset 68-000 -$ -$ -$ -$ -$ -$ 93 SQL Licensing New World (Building & Clerk)Intangible Asset 68-001 -$ -$ -$ -$ -$ -$ 94 Antivirus Software 3 years Village Wide Internal Sevices Fund -$ 30,000$ 30,000$ -$ -$ 60,000$ 95 Phone System upgrade Village wide Internal Sevices Fund -$ -$ 100,000$ -$ -$ 100,000$ 96 Village Hall Desktops Internal Sevices Fund -$ -$ 65,000$ -$ -$ 65,000$ 97 Backup Server Village Internal Sevices Fund -$ -$ -$ 40,000$ -$ 40,000$ 98 Backup Server PD Internal Sevices Fund -$ -$ -$ 40,000$ -$ 40,000$ 99 Access Control Tot Lot and add on cameras Village Hall building 5 years Internal Sevices Fund 30,000$ -$ -$ -$ -$ 30,000$ 100 Library Camera System Internal Sevices Fund 22,000$ -$ -$ -$ -$ 22,000$ 101 Police Security Cameras 5 years Support - Cameras warranty 10 years Internal Sevices Fund 100,000$ -$ -$ -$ -$ 100,000$ 102 Public Works Camera system out of warranty replacement - 5 Years support Internal Sevices Fund 110,000$ -$ -$ -$ -$ 110,000$ 103 Public Works main facility gate replace broken access control system with 5Y years support Internal Sevices Fund 25,000$ -$ -$ -$ -$ 25,000$ 104 Granicus Encoders Upgrade Internal Sevices Fund 10,000$ -$ -$ -$ -$ 10,000$ 105 Village Hall and Public Works Access Control system upgrade Internal Sevices Fund 50,000$ -$ -$ -$ -$ 50,000$ 106 Jaltest Application for Motor Diagnostic Software Internal Sevices Fund 15,000$ -$ -$ -$ -$ 15,000$ 362 Information Technology Total 362,000$ 30,000$ 195,000$ 80,000$ -$ 667,000$ 107 Public Works Fuel Tank Replacement Complete (4 of 4)Internal Sevices Fund -$ -$ -$ -$ -$ -$ 108 Replace V-1400 - Building Director Vehicle Internal Sevices Fund -$ -$ -$ -$ -$ -$ 109 New Pick-up Truck for Police to Replace V-1535 Police Van Internal Sevices Fund -$ -$ -$ -$ -$ -$ 110 Replace V-1410 - E350 Recreation Van Internal Sevices Fund 75,000$ -$ -$ -$ -$ 75,000$ 111 V-1605 Ford Fusion Hybrid / 2016 / Crimewatch / Police Internal Sevices Fund 35,000$ -$ -$ -$ -$ 35,000$ 112 V-1710 Ford Explorer SUV / 2017 / Officer / Police Internal Sevices Fund -$ 44,000$ -$ -$ -$ 44,000$ 113 V-1711 Ford Explorer SUV / 2017 / Officer / Police Internal Sevices Fund -$ 44,000$ -$ -$ -$ 44,000$ 114 V-1714 Ford Explorer SUV / 2017 / Officer / Police Internal Sevices Fund -$ 44,000$ -$ -$ -$ 44,000$ 115 V-1715 Ford Explorer SUV / 2017 / Officer / Police Internal Sevices Fund -$ 44,000$ -$ -$ -$ 44,000$ 116 V-1716 Ford Explorer SUV / 2017 / Officer Police Internal Sevices Fund -$ 44,000$ -$ -$ -$ 44,000$ RISKInformation TechnlogiesFleet -5-10/17/2025 FY26 FY27 FY28 FY29 FY30 FIVE YEAR TOTALLINE #PROJECT NAME FUNDING SOURCE 117 V-1712 Ford Explorer SUV / 2017 / Officer / Police Internal Sevices Fund -$ 44,000$ -$ -$ -$ 44,000$ 118 V-1501 - 15 Passenger Van Internal Sevices Fund -$ 75,000$ -$ -$ -$ 75,000$ 119 V-1523 - Trash Truck (2015)Internal Sevices Fund -$ -$ 335,000$ -$ -$ 335,000$ 120 F-150 Pick up truck for Neighborhood services Internal Sevices Fund 45,000$ -$ -$ -$ -$ 45,000$ 121 F-150 Pick up truck for the Project Manager Internal Sevices Fund -$ -$ -$ -$ -$ -$ 122 Box Utility Truck Internal Sevices Fund 60,000$ -$ -$ -$ -$ 60,000$ 550 Fleet Maintenance Total 215,000$ 339,000$ 335,000$ -$ -$ 889,000$ 123 Building Depart Renovation Special Revenue Fund 120,000$ -$ -$ -$ -$ 120,000$ 124 Village Hall Renovations to include new office space, LED lights, Garage Modifications, ADA restrooms, Kitchen remodel, restrooms, conference room furniture project.(Project Cost $150K, GF $130K, Building $20K) Special Revenue Fund 20,000$ -$ -$ -$ -$ 20,000$ BuildingDepartment Total 140,000$ -$ -$ -$ -$ 140,000$ 128 V-1600 - Chevy Tahoe Special Revenue Fund 65,000$ -$ -$ -$ -$ 65,000$ 129 Axon Fleet - Six Fleet 3 Advanced Hardware/ Software Bundle. Five-Year Complete Service, Storage, and Installation. This will fully equip the entire fleet and spare vehicles. Special Revenue Fund 20,333$ 20,333$ 20,333$ 20,333$ 20,333$ 101,665$ Law Enforcement Trust Fund LETF Total 85,333$ 20,333$ 20,333$ 20,333$ 20,333$ 166,665$ 130 Miami-Dade County NE 96th Street Curb & Gutter Replacement - ARPA 2022-0043/ National Concrete & Paving 187,759$ -$ -$ -$ -$ 187,759$ 131 VAC Truck - ARPA 2022-0075/ Southern Sewer Equipment 463,000$ -$ -$ -$ -$ 463,000$ 132 VAC Truck (Miami Dade County Auto Tag $139.57)MDC Auto Tag Agency - 140$ -$ -$ -$ -$ 140$ 133 Bayfront Park Seawall Design - FIND/ARPA 2023-0012/Chen-Moore 87,067$ -$ -$ -$ -$ 87,067$ 134 Village-Wide Sidewalk Replacement - ARPA 2023-0026/ Metro Express 237,629$ -$ -$ -$ -$ 237,629$ 135 City Catalyst Grant (6/22) Printing of Story Walk Signs - GRANT/ARPA 2023-0048/ Pannier Graphics 7,083$ -$ -$ -$ -$ 7,083$ 136 LED Marquee Signs (2) Charter School (1) & NE 96th Street (1) - ARPA 2024-0036/ Signs Plus 17,542$ -$ -$ -$ -$ 17,542$ 137 Public Works Fleet Fueling Improvements Design - ARPA 2024-0047/ Kimley-Horn 141,350$ -$ -$ -$ -$ 141,350$ 138 Septic to Sewer Master Plan - ARPA 2024-0056/ Kimley Horn 99,124$ -$ -$ -$ -$ 99,124$ 139 FDOT Beautification Grant/Landscape from NE 91 St to NE 104 Street - ARPA 2024-0064/ Kimley-Horn 28,274$ -$ -$ -$ -$ 28,274$ 140 Aquatic Umbrellas 18x18 Single Post Pyramid - ARPA 2024-0072/ Shade Systems 59,342$ -$ -$ -$ -$ 59,342$ 141 Aquatic Umbrellas Installations - ARPA 2024-0073/Jez Enterprises -$ -$ -$ -$ -$ -$ Law Enforcement Trust Fund LETFBuilding Department-6-10/17/2025 FY26 FY27 FY28 FY29 FY30 FIVE YEAR TOTALLINE #PROJECT NAME FUNDING SOURCE 142 Aquatics Vacuum / 2HP Maxi-Sweep Vac - ARPA 2024-0078/ Recreonics 569$ -$ -$ -$ -$ 569$ 143 Parks and Recreation Master Plan - ARPA 2025-0013/FRM/WRK Planning & Design 79,522$ -$ -$ -$ -$ 79,522$ 144 Motorola Solutions, Inc./ PD Access Control - Hardware - ARPA 2025-0020/ Motorola Solutions, Inc. -$ -$ -$ -$ -$ -$ 145 Motorola Solutions, Inc./ PD Access Control - Subscription - ARPA 2025-0020/ Motorola Solutions, Inc. -$ -$ -$ -$ -$ -$ 146 Drone - ARPA 20250025 / Axon Air Drone 42,994$ -$ -$ -$ -$ 42,994$ 147 Trash Grabber - ARPA 2025-0026/Rectien International Trucks, Inc. -$ -$ -$ -$ -$ -$ 148 CEI Services for Septic to Sewer Conversion - ARPA 2025-0030/SRS Engineering, Inc. 9,571$ -$ -$ -$ -$ 9,571$ 149 NE 96TH Street Milling and Resurfacing - ARPA 2025-0032/Maggolc Inc -$ -$ -$ -$ -$ -$ 150 PD New Console - ARPA 2025-0033/Russ Bassett Corp. -$ -$ -$ -$ -$ -$ 151 Curb & Gutter NE 96th Street from NE 6th Avenue to NE 10th Avenue - ARPA 2025-0034/Maggolc Inc. -$ -$ -$ -$ -$ -$ 152 Bayfront Park Seawall Project - ARPA 2025-0035/YC Group, LLC -$ -$ -$ -$ -$ -$ 153 NE 104th Street Roadway Improvements - ARPA 2023-0081/ WSP USA, Inc. 15,892$ -$ -$ -$ -$ 15,892$ 154 Public Works Project Manager - ARPA Miami Shores Village -$ -$ -$ -$ -$ -$ ARPA Total 1,476,857$ -$ -$ -$ -$ 1,476,857$ 155 NE 105th Street Pump Station Drainage Project - 100% Design Florida Dept. of Environmental Management (FDEM) -$ -$ -$ -$ -$ -$ 156 Neat Street Tree Grant - Construction Phase Miami Dade County (MDC) -$ -$ -$ -$ -$ -$ 157 Planning ang Design of Seawall - Construction Phase Florida Inland Navigation District (FIND) -$ -$ -$ -$ -$ -$ 158 Seawall Replacement - Construction Phase Department of Environmental Protection (DEP) -$ -$ -$ -$ -$ -$ 159 Miami Dade County NE 96th Street Project, Milling and Resurfacing - Construction Joint Participation Agreement (JPA) -$ -$ -$ -$ -$ -$ 160 FM# 447970-1 Flagler Trail (Design LF $76,011, Construction - LF $47,341, TALT $399,504, (TALT-CEI $59,176)(See Line Item # 72, $47,341 funded by CITT) - Design Local Agency Program (LAP) 123,352$ -$ -$ -$ -$ 123,352$ 161 FM#446054-1 SR 915/NE 6th Avenue Pedestrian Promenade (Design LF $72,141), (Construction - $345,231, LF $34,523), (CEI - LF $21,361, TALT $30,424)(See Line Item #73, $51,785 funded by CITT) - 90% Design Local Agency Program (LAP) 128,025$ -$ -$ -$ -$ 128,025$ ARPA-7-10/17/2025 FY26 FY27 FY28 FY29 FY30 FIVE YEAR TOTALLINE #PROJECT NAME FUNDING SOURCE 162 FM#441638-1 Multimodal Mobility Improvements, shared lane markings, high- emphasis textured intersection, and bicycle and pedestrian crossings. (Design LF $124,009, Construction LF $44,603, LAP $418,363, CEI $50,470)(See Line Item #71, $44,603 funded by CITT) - 90% Design Local Agency Program (LAP) 168,612$ -$ -$ -$ -$ 168,612$ 163 FM#440843-1 Multimodal Mobility Improvements, N. Miami Avenue NW/NE 91 St and NW/NE 111 St. shared lane markings, high-emphasis textured intersection, and bicycle and pedestrian crossings. (Design LF $118,145, Construction LF $70,182, LAP $701,695, CEI LF $73,916)(See Line #70, $70,182 funded by CITT) - Construction Phase Local Agency Program (LAP) 262,243$ -$ -$ -$ -$ 262,243$ 164 FM#450906, NE 104th Street Roadway Improvements. (Construction Lap $655,000, LF $655,000)(See Line Item # 74, $115,834 funded by CITT) - 60% Design Local Agency Program (LAP) 655,000$ -$ -$ -$ -$ 655,000$ 165 NE 8th Avenue Drainage Improvements - Construction Phase Department of Environmental Protection (DEP) -$ -$ -$ -$ -$ -$ 166 NE 93rd Street Pump Station - 60% Design Department of Environmental Protection (DEP) -$ -$ -$ -$ -$ -$ 167 NE 104th Street Drainage Improvements - 30% Design Department of Environmental Protection (DEP) -$ -$ -$ -$ -$ -$ 168 Planning and Technical Assistance Grant Department of Environmental Protection (DEP) -$ -$ -$ -$ -$ -$ 169 Traffic Study Update Transportation Planning Organization (TPO) -$ -$ -$ -$ -$ -$ 170 Police Department Radar Justice Assistance Grant (JAG) -$ -$ -$ -$ -$ -$ 171 Beautification Grant - Biscayne Blvd - 100% Design Florida Department of Transportation (FDOT) -$ -$ -$ -$ -$ -$ 172 Community Engagement Grant Justice Assistance Grant (JAG) -$ -$ -$ -$ -$ -$ 173 Odell Buffer Wall Project - Construction Phase Miami-Dade County (Hardemon's Office) -$ -$ -$ -$ -$ -$ 174 Little River Adaptation Project BRIC/MDC -$ -$ -$ -$ -$ -$ 175 Library/Pool/Recreation Alliance -$ -$ -$ -$ -$ -$ 176 Front Windows to Impact Windows -$ 125,000$ -$ -$ -$ 125,000$ 177 Tile Roof Replacement HMPG -$ 200,000$ -$ -$ -$ 200,000$ 178 Southeast Septic to Sewer (DEP Funding - $5M, LF-$5M, CEI / Construction $6.8M, Design $800K)(Resident Loan - $5M) Department of Environmental Protection (DEP) -$ -$ -$ -$ -$ -$ Grant Amounts 1,337,232$ 325,000$ -$ -$ -$ 1,662,232$ Grants-8-10/17/2025 FY26 FY27 FY28 FY29 FY30 LINE #PROJECT NAME FUNDING SOURCE FY26 AMOUNT FY27 AMOUNT FY28 AMOUNT FY29 AMOUNT FY30 AMOUNT 1 General Fund 331,800$ -$ -$ -$ -$ 2 General Fund 473,500$ 1,478,895$ 264,200$ 285,660$ 309,056$ 3 General Fund -$ 63,000$ -$ -$ -$ 4 General Fund 116,000$ 947,000$ 10,000$ 10,000$ -$ 5 General Fund 26,000$ 495,500$ 240,000$ 39,000$ -$ 6 General Fund 355,000$ 105,000$ -$ -$ -$ 7 General Fund 18,000$ 50,000$ -$ -$ -$ 8 General Fund 60,000$ -$ -$ -$ -$ 9 General Fund -$ -$ -$ -$ -$ 10 General Fund -$ -$ -$ -$ -$ 1,380,300$ 3,139,395$ 514,200$ 334,660$ 309,056$ 11 Special Revenue Fund 72,604$ 72,604$ 72,604$ 72,604$ 72,604$ 12 Special Revenue Fund 1,240,275$ 894,271$ 200,100$ 206,103$ 212,286$ 13 Special Revenue Fund 140,000$ -$ -$ -$ -$ 1,452,879$ 966,875$ 272,704$ 278,707$ 284,890$ 14 Enterprise Fund 1,721,102$ 711,000$ 683,100$ 146,410$ 210,951$ 15 Enterprise Fund 840,000$ 375,000$ 540,000$ 399,300$ 200,000$ 16 Enterprise Fund 100,000$ 100,000$ 4,000,000$ 900,000$ -$ 2,661,102$ 1,186,000$ 5,223,100$ 1,445,710$ 410,951$ 17 Internal Services Fund -$ -$ -$ -$ -$ 18 Internal Services Fund 362,000$ 30,000$ 195,000$ 80,000$ -$ 19 Internal Services Fund 215,000$ 339,000$ 335,000$ -$ -$ 577,000$ 369,000$ 530,000$ 80,000$ -$ 6,071,281$ 5,661,270$ 6,540,004$ 2,139,077$ 1,004,897$ INTERNAL SERVICES FUND TOTAL CIP TOTAL FOR ALL ADOPTED FUNDS WASTE WATER ENTERPRISE FUND TOTAL RISK INFORMATION TECHNOLOGY FLEET MAINTENANCE SOLID WASTE VILLAGE CLERK FINANCE CODE COMPLIANCE GENERAL FUNDS TOTAL LOGT FUND CITT FUND BUILDING SPECIAL REVENUE FUND TOTAL STORMWATER PARKS & RECREATION - TENNIS CIP BUDGET SUMMARY FY2026 DEPARTMENTS POLICE DEPARTMENT PUBLIC WORKS (Streets and Facilities) LIBRARY PARKS & RECREATION - ATHELETIC PARKS & RECREATION - COMMUNITY CENTER PARKS & RECREATION - AQUATICS -9-10/17/2025