Fellsmere Water Control District

Proposed Budget Fiscal Year 2026/2027
October 1, 2026 - September 30, 2027

CONTENTS

I

PROPOSED BUDGET

II

PROPOSED MAINTENANCE BUDGET

III

DETAILED PROPOSED BUDGET

IV

DETAILED PROPOSED MAINTENANCE BUDGET

V

ASSESSMENT COMPARISON

PROPOSED BUDGET
FELLSMERE WATER CONTROL DISTRICT FISCAL YEAR 2026/2027
OCTOBER 1, 2026 - SEPTEMBER 30, 2027

I

5/13/2026 2:28 PM

REVENUES

FISCAL YEAR 2026/2027 BUDGET

Tax Revenue

466,681

Revenue Other

10,000

Direct Bill

0

SJRWMD Penalty Payments

0

Reserves For Operations

0

Interest Income

15,120

TOTAL REVENUES

491,801

ADMINISTRATIVE EXPENDITURES

Conversion Consultant

0

Legal and Professional

25,000

Management Fees

42,000

Audit Fees

12,600

Engineering

25,000

Website Management

3,000

Office Supplies

1,800

Miscellaneous

2,500

Bank Service Charges

760

Postage

4,300

Insurance - Admin

17,842

Transportation - Admin

1,600

Licenses/Permits

250

Memberships

2,000

Legal Advertising

2,100

Maintenance Buildings & Grounds

5,700

Utilities

2,000

Telephone

2,500

Payroll Processing Fee

0

Property Taxes

950

Property Appraiser Fees

1,800

Annual Assesment Roll

500

District Reorganization

0

Labor/State Retirement/Group Medical Ins

0

TOTAL ADMINISTRATIVE EXPENDITURES

154,202

TOTAL MAINTENANCE EXPENDITURES

309,598

TOTAL EXPENDITURES

463,800

BALANCE

28,001

Tax Collector Fee

(9,334)

Discounts For Early Payments

(18,667)

EXCESS/ (SHORTFALL)

0

Carryover From Prior Year

0

NET EXCESS/ (SHORTFALL)

0

PROPOSED MAINTENANCE BUDGET
FELLSMERE WATER CONTROL DISTRICT FISCAL YEAR 2026/2027
OCTOBER 1, 2026 - SEPTEMBER 30, 2027

II

5/13/2026 2:28 PM

FISCAL YEAR 2026/2027
BUDGET

MAINTENANCE EXPENDITURES

Contract Services

Canal Aerial Spraying

0

Canal Maintenance

0

Sublateral Spraying

0

Contract/Mechanical - Lease

95,000

Canal Mowing

0

Sublateral Mowing

26,000

Contract Sublateral Maintenance

14,298

Sublateral Tree Maintenance

0

Canal Tree Maintenance

0

Water Testing

3,000

Contract Services Subtotal

138,298

Ditch Maintenance

Equipment R & M

7,000

Supplies/Services

2,700

Gas & Oil - Maint.

9,000

Insurance - Maint.

600

Transportation - Maint.

2,000

Contingency

0

Ditch Maintenance Subtotal

21,300

Maintenance Personnel - East

Contract Labor

150,000

Labor/Equipment Operations

0

Payroll Taxes - Maint.

0

State Retirement - Maint.

0

Workers Comp - Maint.

0

Group Med/Life Insurance - Maint.

0

Maintenance Personnel East Subtotal

150,000

TOTAL MAINTENANCE EXPENDITURES

309,598

DETAILED PROPOSED BUDGET
FELLSMERE WATER CONTROL DISTRICT FISCAL YEAR 2026/2027
OCTOBER 1, 2026 - SEPTEMBER 30, 2027

III

5/13/2026 2:28 PM

REVENUES

FISCAL YEAR 2024/2025 ACTUAL

FISCAL YEAR 2025/2026 BUDGET

FISCAL YEAR 2026/2027 BUDGET

COMMENTS

Tax Revenue

821,342

760,677

466,681

Expenditures Less Permits & Interest /.94-11,850.71 Acres

Revenue Other

16,129

64,000

10,000

Permits (Estimate)

Direct Bill

0

59,232

0

SJRWMD Penalty Payments

0

10,300

0

Reserves For Operations

0

100,000

0

Interest Income

13,702

12,000

15,120

Projected Interest

TOTAL REVENUES

$	851,173

$	1,006,209

491,801

ADMINISTRATIVE EXPENDITURES

Conversion Consultant

0

0

0

Legal and Professional

53,822

30,000

25,000

Management Fees

2,000

0

42,000

SDS Agreement/12 Meetings Per Year

Audit Fees

12,200

12,400

12,600

Engineering

26,419

14,000

25,000

Website Management

8,673

1,380

3,000

SDS Agreement

Office Supplies

2,843

2,000

1,800

Miscellaneous

1,788

1,000

2,500

Bank Service Charges

891

720

760

Charged By PNC

Postage

4,408

2,400

4,300

Insurance - Admin

17,142

17,500

17,842

Insurance Estimate

Transportation - Admin

1,806

3,600

1,600

Decreased To Florida Rate - $.45 Per Mile

Licenses/Permits

249

175

250

Memberships

2,000

2,000

2,000

Includes FASD

Legal Advertising

2,317

1,200

2,100

Could Be Higher WithWater Control Plan Meetings

Maintenance Buildings & Grounds

12,186

5,700

5,700

Utilities

2,167

3,400

2,000

FPL/Water

Telephone

2,419

2,300

2,500

Phones/Internet/Firewall

Payroll Processing Fee

0

624

0

Property Taxes

936

965

950

Property Appraiser Fees

1,800

1,800

1,800

Annual Assesment Roll

0

0

500

SDS Agreement

District Reorganization

0

50,000

0

Labor/State Retirement/Group Medical Ins

185,275

181,730

0

No Longer Required With Tradesman

TOTAL ADMINISTRATIVE EXPENDITURES

341,341

334,894

154,202

TOTAL MAINTENANCE EXPENDITURES

409,736

628,360

309,598

TOTAL EXPENDITURES

$	751,077

$	963,254

463,800

BALANCE

$	100,096

$	42,955

28,001

Tax Collector Fee

$	(1,501)

$	(14,319)

(9,334)

Two Percent Of Total Assessment Roll

Discounts For Early Payments

$	(24,991)

$	(28,637)

(18,667)

Four Percent Of Total Assessment Roll

EXCESS/ (SHORTFALL)

$	73,604

$	(0)

0

Carryover From Prior Year

0

0

0

Carryover Balance From Prior Years

NET EXCESS/ (SHORTFALL)

$	73,604

$	(0)

0

DETAILED PROPOSED MAINTENANCE BUDGET
FELLSMERE WATER CONTROL DISTRICT FISCAL YEAR 2026/2027
OCTOBER 1, 2026 - SEPTEMBER 30, 2027

IV

5/13/2026 2:28 PM

FISCAL YEAR 2024/2025
ACTUAL

FISCAL YEAR 2025/2026
BUDGET

FISCAL YEAR 2026/2027
BUDGET

COMMENTS

MAINTENANCE EXPENDITURES

Contract Services

Canal Aerial Spraying

0

40,000

0

Canal Maintenance

235,804

0

0

Sublateral Spraying

0

95,000

0

Contract/Mechanical - Lease

12,147

93,000

95,000

Estimated Cost

Canal Mowing

55,250

40,000

0

Estimated For Less Canal Distrance

Sublateral Mowing

0

102,000

26,000

3 Passes Per Cycle

Contract Sublateral Maintenance

0

100,000

14,298

Contracted Work

Sublateral Tree Maintenance

0

35,000

0

Canal Tree Maintenance

0

25,000

0

Water Testing

2,971

2,500

3,000

Contract Services Subtotal

306,172

532,500

138,298

Ditch Maintenance

Equipment R & M

4,066

7,000

7,000

Excator Maintenance

Supplies/Services

529

2,500

2,700

Gas & Oil - Maint.

11,072

7,000

9,000

Estimated - Increased Fuel Costs

Insurance - Maint.

561

600

600

Above Ground Fuel Tank Insurance

Transportation - Maint.

2,366

1,800

2,000

Paid At Florida Rate

Contingency

0

0

0

Ditch Maintenance Subtotal

18,594

18,900

21,300

Maintenance Personnel - East

Contract Labor

57,582

76,960

150,000

Tradesmen International

Labor/Equipment Operations

0

0

0

Included In Tradesman Contract Labor

Payroll Taxes - Maint.

4,405

0

0

Included In Tradesman Contract Labor

State Retirement - Maint.

7,901

0

0

Included In Tradesman Contract Labor

Workers Comp - Maint.

0

0

0

Included In Tradesman Contract Labor

Group Med/Life Insurance - Maint.

15,082

0

0

Included In Tradesman Contract Labor

Maintenance Personnel East Subtotal

84,970

76,960

150,000

TOTAL MAINTENANCE EXPENDITURES

409,736

628,360

309,598

Fellsmere Water Control District Assessment Comparison

Fiscal Year 2025/2026
Assessment
	Per Unit	

Fiscal Year 2026/2027
Projected Assessment
	Per Unit	

Assessments (Per Acre Rate)

$

39.38

$

39.38

* Assessments Include the Following :	 4% Discount for Early Payments
And County Tax Collector Fee And
County Property Appraiser Fee

 District Information:	

Units (One Unit = 1 Acre)

11,850.71

V