ADOPTED BUDGET FY 2025-2026

1

CORAL SPRINGS IMPROVEMENT	DISTRICT

Adopted Budget FY 2025-2026

Table of Contents

Board of Supervisors and Management……………………………………………..…………….	3
Adopted Budget 4 -	8
Budget Narrative .......................................................................................... 9 -	22

CORAL SPRINGS IMPROVEMENT	DISTRICT

Adopted Budget FY 2025-2026

BOARD OF SUPERVISORS
Mark Ritter, President
Benjamin E. Groenevelt, Vice President
Travis McEwen, Secretary
Michael Kraus, Assistant Secretary
Robert Rafaneli, Assistant Secretary

MANAGEMENT
Kenneth Cassel, District Manager
Seth Behn, Attorney for the District
Rick Olson, District Engineer
David McIntosh, Executive Director
Joe Stephens, Director of Utilities
Glen Hanks, Director of Engineering
Sue Beyer, Director of Finance & Accounting
Jimmy Harness, Director of Human Resources

Coral Springs Improvement District Water and Sewer Enterprise Fund Adopted Budget Fiscal Year 2025 - 2026

Adopted	
Budget	
FY 2024-2025	

Actual thru	
5/31/25	

TOTAL	Adopted	
Projected thru	Budget	
9/30/2025	FY 2025-2026	

REVENUE

Water Revenue	
Sewer Revenue	
G-4564-023-R FEMA (Wind Hardening Grant)	
Standby Revenue	
Processing Fees	
Delinquent Fees	
Meter Fees	
Utility Permits	
Billing Services	
HR & Payroll Services	
Interest	
Rent Revenue	
Miscellaneous Revenue	
Carry Forward Balance	

 
8,253,725	
7,470,047	
-	
25,000	
22,000	
200,000	
17,500	
20,000	
79,896	
15,407	
500,000	
146,294	
25,403	
4,650,000	

 
5,513,603	
4,854,200	
260,673	
2,080	
20,700	
194,840	
23,705	
1,500	
53,264	
2,400	
910,463	
76,097	
19,167	
-	

 
8,270,404	8,666,411	
7,281,300	7,843,549	
391,009	-	
3,120	15,000	
31,050	30,000	
292,260	200,000	
35,558	30,000	
2,250	10,000	
79,897	83,905	
3,600	3,708	
1,365,695	700,000	
114,145	140,641	
28,751	7,500	
-	13,375,930	

TOTAL REVENUES	

21,425,272

11,932,692

17,899,038	31,106,644	

EXPENSES

Salaries & Wages	
Special Pay	
FICA Expense	
Pension Expense	
457 Match	
Health Insurance	
Worker's Compensation Insurance	
OPEB Expense	
Payroll Processing Fees	
Tuition reimbursement	
Engineering Fees	
Arbitrage	
Attorney Fees	
Special Consulting Services	
Newsletters	
Audit	
GASB Valuation	
Management Fees	
Telephone/Internet	
Postage	
Printing & Binding	
Electric	
Rentals & Leases	
Insurance	
Repair & Maintenance	

940,286	
2,052	
71,934	
56,012	
56,013	
228,935	
2,162	
5,000	
5,000	
36,000	
20,000	
600	
66,000	
142,000	
19,600	
17,100	
2,200	
99,666	
25,300	
50,400	
40,925	
15,000	
8,200	
28,000	
54,000	

674,271	
2,600	
50,156	
32,879	
30,615	
193,309	
1,207	
-	
3,865	
10,839	
20,244	
-	
56,381	
3,000	
6,842	
13,500	
-	
66,444	
15,301	
23,488	
17,397	
7,585	
4,518	
12,584	
34,640	

1,011,407	1,033,936	
3,900	2,643	
75,234	79,099	
49,318	75,248	
45,922	62,035	
289,963	295,028	
1,811	3,371	
5,000	5,000	
5,798	6,000	
16,259	38,000	
30,366	31,000	
600	600	
84,571	90,000	
4,500	142,000	
10,263	13,760	
20,250	24,300	
4,000	4,000	
99,666	102,700	
22,951	26,700	
35,232	42,000	
26,095	35,975	
11,377	17,000	
6,777	7,900	
18,876	26,000	
51,960	58,800	

ADMINISTRATION / UTILITY BILLING

Adopted Budget
FY 2024-2025

Actual thru 5/31/25

TOTAL
Projected thru 9/30/2025	Adopted
Budget
FY 2025-2026	

Legal Advertising	
Employment Ads	
Other Current Charges	
Monitoring Fees	
Employment Screening	
Employee Enrichment	
De Minimus Benefits	
Merchant Fees (Paymentus)	
Computer Equipment & Supplies	
Computer Software & Subscriptions	
IT Tech Support	
Record Storage Fee	
Toilet Rebates	
Office Supplies	
Office Equipment	
Uniforms/Shirts	
Motor Fuels	
Dues, Licenses & Permits	
Promotional Expense	
Open House	
Staff Development	
Conferences/Workshops	
Trustee Fees	
Bank Fees	
	
TOTAL ADMIN OPERATING & PERSONNEL	

2,500	
13,000	
12,250	
600	
3,160	
13,800	
3,000	
93,000	
28,500	
16,700	
165,300	
900	
14,850	
5,500	
2,500	
1,000	
2,500	
4,000	
4,000	
27,900	
17,000	
18,000	
9,500	
1,500	
	
2,453,344	

1,216	
623	
3,709	
243	
184	
6,983	
2,171	
51,761	
24,676	
52,600	
50,221	
600	
6,190	
8,585	
7,134	
3,166	
1,098	
3,089	
695	
26,339	
633	
7,105	
9,159	
27	
	
1,549,874	

1,824	5,000	
934	6,500	
5,563	8,250	
365	600	
276	3,160	
10,475	15,000	
3,257	3,500	
77,642	96,000	
37,014	31,000	
78,900	50,000	
75,331	92,000	
900	900	
9,285	14,850	
12,878	15,000	
10,701	5,000	
4,750	5,000	
1,648	2,500	
4,634	19,700	
1,043	4,000	
39,509	32,100	
950	17,000	
10,658	18,000	
13,738	9,500	
41	1,000	
		
2,334,411	2,678,655	

CAPITAL OUTLAY - ADMIN	
TOTAL ADMIN EXPENSES WITH CAPTIAL OUTLAY	

560,000	
3,013,344	

-	
1,549,874	

-	595,000	
2,334,411	3,273,655	

Salaries & Wages	
Special Pay	
FICA Expense	
Pension Expense	
457 Match	
Health Insurance	
Worker's Compensation Insurance	
Payroll Processing Fees	
Tuition Reimbursement	
Water Quality Testing	
Telephone	
Postage	
Electric	
Rentals & Leases	
Insurance	
Repair & Maintenance	
Computer Equipment & Supplies	
Computer Software & Subscriptions	
Office Supplies	
Other Operating Supplies	

1,099,989	
1,519	
84,149	
65,999	
66,000	
253,033	
28,288	
5,000	
24,400	
32,000	
2,500	
1,000	
565,000	
4,800	
148,500	
614,870	
2,500	
6,300	
2,000	
29,850	

681,184	
950	
50,270	
31,332	
30,359	
132,197	
9,257	
3,038	
-	
28,680	
1,139	
-	
253,990	
1,565	
88,636	
220,818	
40	
3,742	
2,033	
15,463	

1,021,777	1,116,181	
1,425	1,352	
75,405	85,388	
46,998	72,538	
45,539	66,971	
198,296	284,587	
13,886	22,142	
4,557	5,000	
-	24,400	
43,020	59,000	
1,709	2,500	
-	500	
380,985	540,000	
2,348	4,800	
132,954	179,500	
331,228	1,045,910	
60	37,500	
5,613	17,500	
3,049	3,300	
23,194	16,000	

WATER DEPARTMENT

2,678,316	3,701,441	

CAPITAL OUTLAY - WASTEWATER	

44,205	2,114,131	

TOTAL WASTEWATER EXPENSES & CAPITAL OUTLAY	

2,722,521	5,815,572	

3,209,761		1,769,477	
			
1,710,000		29,470	
			
4,919,761		1,798,947	

Adopted Budget
FY 2024-2025

Actual thru 5/31/25

TOTAL
Projected thru 9/30/2025	Adopted
Budget
FY 2025-2026	

Chemicals	
Lab Chems/Test Equip	
Uniforms/Boot Allowance	
Motor Fuels	
Dues, Licenses, Permits	
Staff Development	
Conferences/Workshops	
Regulatory Compliance/ Studies	
	
TOTAL WATER OPERATING & PERSONNEL	

Salaries & Wages	
Special Pay	
FICA Expense	
Pension Expense	
457 Match	
Health Insurance	
Worker's Compensation Insurance	
Payroll Processing Fees	
Tuition Reimbrusement	
Water Quality Testing	
Telephone	
Postage	
Electric	
Rentals & Leases	
Insurance	
Repair & Maintenance	
Sludge Management-Sewer	
Computer Equipment & Supplies	
Computer Software & Subscriptions	
Office Supplies	
Other Operating Supplies	
Chemicals	
Lab Chems/Test Equipment	
Uniforms/Boot Allowance	
Motor Fuels	
Dues, Licenses, Permits	
Staff Development	
Conferences/Workshops	

1,130,210	
1,738	
86,461	
67,813	
67,813	
278,523	
29,239	
4,500	
21,100	
45,000	
5,200	
1,500	
270,000	
1,500	
125,100	
544,037	
259,000	
1,500	
7,500	
1,000	
12,000	
158,680	
4,000	
4,270	
50,620	
20,206	
2,250	
9,000	

698,607	
1,200	
52,605	
35,281	
29,752	
110,431	
9,744	
3,148	
-	
33,437	
1,707	
92	
153,366	
-	
96,735	
216,432	
171,106	
1,863	
-	
1,067	
3,867	
103,685	
2,342	
2,667	
7,500	
30,836	
1,637	
371	

1,068,458	1,159,060	
1,800	1,776	
80,454	88,668	
53,960	77,923	
45,503	69,543	
165,647	289,685	
14,616	24,464	
4,815	5,000	
-	21,100	
50,155	70,000	
2,560	3,500	
138	1,000	
230,049	324,000	
-	1,500	
145,102	195,900	
324,648	642,070	
256,658	315,000	
2,794	37,500	
-	17,500	
1,600	2,500	
5,801	12,000	
155,528	260,000	
3,513	4,000	
4,000	5,000	
11,250	50,700	
46,254	11,000	
2,456	2,050	
557	9,000	

343,063	
17,260	
3,505	
6,414	
5,213	
2,337	
1,197	
-	
	
1,933,684	

514,594	475,500	
25,891	33,580	
5,258	4,800	
9,621	61,105	
7,820	19,645	
3,506	2,690	
1,796	10,400	
-	180,000	
		
2,900,526	4,372,790	

419,700	
32,680	
4,125	
61,105	
17,325	
12,690	
-	
-	
	
3,585,322	
	
1,138,020	
	
4,723,342	

CAPTIAL OUTLAY - WATER	
	
TOTAL WATER EXPENSES & CAPTIAL OUTLAY	

107,105	
	
2,040,789	

160,657	2,741,000	
		
3,061,183	7,113,790	

WASTEWATER DEPARTMENT

TOTAL WASTEWATER OPERATING & PERSONNEL	

Adopted Budget
FY 2024-2025

Actual thru 5/31/25

TOTAL
Projected thru 9/30/2025	Adopted
Budget
FY 2025-2026	

Salaries & Wages	
Special Pay	
FICA Expense	
Pension Expense	
457 Match	
Health Insurance	
Worker's Compensation Insurance	
Payroll Processing Fees	
Tuition Reimbrusement	
Telephone	
Postage	
Rentals & Leases	
Insurance	
Repair & Maintenance	
Computer Equipment & Supplies	
Computer Software & Subscriptions	
Office Supplies	
Other Operating Supplies	
Tool & Equipment Maintenance	
Uniforms/Boot Allowance	
Motor Fuels	
Dues, Licenses, Permits	
Staff Development	
Conferences/Workshops	

563,184	
866	
43,085	
33,791	
33,791	
165,422	
17,741	
2,200	
15,200	
2,500	
1,500	
8,300	
7,500	
153,100	
2,000	
5,000	
1,200	
23,000	
10,000	
3,662	
4,507	
2,200	
-	
5,000	

349,220	
750	
26,390	
17,177	
15,950	
77,307	
5,359	
1,555	
-	
1,158	
-	
-	
4,162	
55,946	
610	
-	
390	
7,180	
5,184	
2,479	
1,509	
842	
800	
-	

523,830	592,180	
1,125	812	
39,584	45,304	
25,766	39,892	
23,925	35,530	
115,961	178,243	
8,039	14,805	
2,333	3,100	
-	15,200	
1,737	2,750	
-	1,000	
-	8,300	
6,244	8,800	
83,918	188,900	
916	2,500	
-	7,000	
585	1,500	
10,771	25,000	
7,776	10,000	
3,719	4,100	
2,264	4,500	
1,263	7,000	
1,200	7,000	
-	5,500	

TOTAL MAINTENANCE OPERATING & PERSONNEL	
	
CAPITAL OUTLAY - MAINTENANCE	
TOTAL MAINTENANCE EXPENSES & CAPITAL OUTLAY	
	
TOTAL PLANT (DEPT #321 - #323)	

1,104,749	
	
70,000	
1,174,749	
	
10,817,852	

573,970	
	
42,344	
616,314	
	
4,456,050	

860,955	1,208,916	
		
63,517	255,500	
924,472	1,464,416	
	
6,708,176	14,393,777	

MAINTENANCE DEPARTMENT

Salaries & Wages	
Special Pay	
FICA Expense	
Pension Expense	
457 Match	
Health Insurance	
Worker's Compensation Insurance	
Payroll Processing Fees	
Tuition Reimbrusement	
Water Quality Testing	
Naturescape IRR Service	
Telephone	
Postage	
Electric	
Rentals & Leases	
Rent Expense SCADA	
Insurance	

1,103,270	
2,009	
84,404	
66,197	
66,197	
278,828	
42,026	
5,000	
24,300	
1,000	
3,400	
8,500	
5,000	
145,000	
8,000	
56,040	
41,000	

676,058	
1,600	
50,296	
33,063	
30,696	
138,958	
9,174	
3,145	
-	
-	
-	
5,034	
1,122	
59,922	
1,758	
32,690	
12,089	

1,014,087	1,108,437	
2,400	1,843	
75,444	84,797	
49,594	74,564	
46,045	66,506	
208,438	291,324	
13,762	25,519	
4,718	5,300	
-	23,200	
-	1,000	
-	3,500	
7,551	8,500	
1,684	5,000	
89,883	124,000	
2,637	8,000	
49,035	56,040	
18,134	25,000	

FIELD DEPARTMENT

Adopted Budget
FY 2024-2025

Actual thru 5/31/25

TOTAL
Projected thru 9/30/2025	Adopted
Budget
FY 2025-2026	

Repair & Maintenance	
Meter Supplies	
Meter Register Replacements	
Computer Equipment & Supplies	
Computer Software & Subscriptions	
Office Supplies	
Other Operating Supplies	
Tool & Equipment Maintenance	
Uniforms/Boot Allowance	
Motor Fuels	
Dues, Licenses, Permits	
Staff Development	
Conferences/Workshops	
Regulatory Compliance	

482,070	
42,150	
-	
2,500	
3,730	
2,500	
45,100	
17,000	
6,175	
24,500	
600	
9,850	
5,000	
40,000	

143,295	
25,177	
41,345	
1,854	
-	
474	
22,920	
5,765	
3,730	
15,259	
1,006	
800	
-	
15,219	

214,942	486,130	
37,766	76,736	
62,018	70,000	
2,780	4,300	
-	3,730	
711	2,000	
34,379	52,000	
8,648	17,000	
5,595	6,000	
22,889	25,000	
1,510	600	
1,200	15,750	
-	5,000	
22,828	-	

TOTAL FIELD OPERATING & PERSONNEL	
	
CAPITAL OUTLAY - FIELD	
TOTAL FIELD EXPENSES & CAPITAL OULAY	

2,621,345	
	
1,860,000	
4,481,345	

1,332,451	
	
210,168	
1,542,619	

1,998,676	2,676,777	
	
315,253	7,660,000	
2,313,929	10,336,777	

TOTAL EXPENSES w/CAPITAL ALL DEPARTMENTS	

11,356,516	28,004,209	

AVAILABLE FOR DEBT SERVICE	

6,542,522	3,102,435	

PRINCIPAL EXP-2016	

1,910,000	1,965,000	

INTEREST EXP-2016	

911,645	853,390	

TOTAL DEBT PAYMENTS	

2,821,645	2,818,390	

Excess Revenues After Debt Service	

3,720,877	284,045	

Debt Service Ratio	

2.32	1.10	

18,312,541		7,548,544	
			
3,112,731		4,384,148	
			
1,910,000		-	
			
911,645		598,660	
			
2,821,645		598,660	
			
291,086			
			
1.10			

DEBT SERVICE

CORAL SPRINGS IMPROVEMENT	DISTRICT

Adopted Budget FY 2025-2026

BUDGET
The District will use reserve funds in the amount of $13,375,930 to help offset infrastructure projects required by Plant & Field departments, which the majority was carried forward from unused reserve funds from the prior Fiscal Year.
CSID is executing the Financial Management Plan rate increases of 5% to water (including irrigation) and sewer rates as a result of the Rate Study Analysis completed during FY 2024 by Stantec, an independent consulting firm.
REVENUES
Water Revenue
The estimated amount that will be billed to users of the water system of the District is determined by the utility rate agreement. Based on the prior year’s revenues the water revenues are projected to be $8,666,411.
Sewer Revenue
The estimated amount that will be billed to users of the wastewater system of the District is determined by the utility rate agreement. Based on the previous year’s revenue the sewer revenues are projected to be $7,843,549.
Standby Revenue
The standby charge is applied to each lot, parcel, or tract, which has been reserved for water and sewer capacity. The amount projected for this Fiscal Year is $15,000.
Processing Fees
A processing fee of $20 is charged to each new utility account. Based on the District’s history of new accounts, the projected amount for this Fiscal Year is $30,000.
Delinquent Fees
The District levies a $25 charge for each month the account is delinquent until the account is current. The projected amount for this Fiscal Year is $200,000.

CORAL SPRINGS IMPROVEMENT	DISTRICT
Adopted Budget FY 2025-2026

REVENUES (Continued)

Meter / Connection fees
The District collects meter fees for turning on service and meter connections during the year. The amount projected for these fees is budgeted at $30,000.
Utility Permits
During FY 2023-2024 the Board of Supervisors passed a schedule of permit fees for the district. The amount projected for permit fees is estimated at $10,000.
Billing Services
The District provides utility billing services for other districts for the benefit of cost sharing. This Fiscal Year the District expects to receive $83,905.

Contract HR & Payroll Services
The District provides human resources and payroll services to other Districts based on fees established under interlocal agreements. Budget estimate is $3,708.

Rent Revenue
This line item represents the lease space within the plant. The total budgeted revenue from this source is $140,641.

Miscellaneous Revenues
Represents income from unexpected activities during the year. At times the District participates in rebate events, or surplus sales to dispose of unrepairable equipment. The projected amount for this revenue source is $7,500.

Page 10 of 22

CORAL SPRINGS IMPROVEMENT	DISTRICT

Adopted Budget FY 2025-2026
ADMINISTRATION & UTILITY BILLING EXPENDITURES
Salaries and Wages
The total amount of budgeted wages for this Fiscal Year is $1,033,936
Special Pay
Special pay is a holiday bonus based on the employee’s number of years of service. This year’s expense is $2,643.
FICA Taxes
FICA tax is established by law and the current rate is 7.65%. Based on salaries of is $1,033,936, the amount projected for FICA tax is $79,099.
Pension Expense
The pension plan was established whereby the District makes contributions on behalf of each employee with other funds available to match contributions made by the employee to the deferred compensation plan. Based on salaries of $1,033,936, the amount projected for pension expense is
$137,283.
Health Insurance
The District offers each employee Health, Life, Dental and Disability Insurance. The budgeted amount is $295,028.
Worker’s Compensation Insurance
Worker’s compensation insurance is being budgeted for $3,371.
Tuition Reimbursement
The budgeted amount is estimated to be $38,000.

Payroll Processing Fees
In April of 2023, the District contracted with a payroll company to process employees and board payrolls, including the filing of taxes. The projected year’s cost is $6,000.

Page 11 of 22

CORAL SPRINGS IMPROVEMENT	DISTRICT

Adopted Budget FY 2025-2026

ADMINISTRATION & UTILITY BILLING EXPENDITURES (Continued)
Engineering Fees
The District currently has a contract with Globaltech, Inc., to provide general engineering services not related to or associated with any specific capital improvement project. The contract includes preparation for monthly meetings, monthly reporting, and responses to requests from the Board. Based on anticipated general engineering work, the fees are not expected to exceed $31,000.
Trustee Fees/Other Debt Expense
This expense includes charges associated with the current outstanding bond issues. Trustee Fees (2016 Series) total $9,500, and arbitrage $600.
Legal Fees
The District currently has a contract with Lewis, Longman and Walker, PA as legal counsel for the District. This contract includes preparation for monthly board meetings, contract review, etc. This year’s budget is not expected to exceed $90,000.
Special Consulting Services
The District may need to engage a consultant that specializes in legislative codification matters that would amend the current charter. Included in those matters are bidding threshold requirements, efficiencies, gains, and benefits inherent in contract administration. Other consulting services may be incurred for special projects as needed. The anticipated cost for all these services is $142,000.
Information & Technology Services
The District contracts with two IT firms, one specializing in technology & networking and one for cybersecurity. The projected amount for these services is estimated to be $92,000.
Conferences & Workshops
This expense represents expenses for the Board of Supervisors, Directors and Managers to attend Conferences during the year (FASD, SEDA, etc.). The budgeted amount for this fiscal year is $18,000.

Page 12 of 22

CORAL SPRINGS IMPROVEMENT	DISTRICT
Adopted Budget FY 2025-2026

ADMINISTRATION & UTILITY BILLING EXPENDITURES (Continued)
Annual Audit

The District’s auditing firm is Keefe, McCullough & Co., LLP. Based on the current activity level this amount should not exceed $24,300.
Actuarial Computation - OPEB
Florida state statutes require the employer to make health coverage available to retirees at the employer’s group rate. GASB 75 requires a periodic actuarial assessment of the cost and liability associated with these benefits. The budgeted amount for this Fiscal Year is $5,000.
Management Fees
This service includes management and financial advisory services provided to the District under the Management Contract with Inframark, LLC. This Fiscal Year the expense is $102,700.
Telephone Expense
Telephone Service, fax machine and long-distance calls are included under this expense. Based on the prior years’ experience, the amount should not exceed $26,700.

Postage
Overnight deliveries, general, utility bills, etc. - $42,000.

Printing and Binding
Stationary, utility billing forms, personnel forms, envelopes, photocopies, etc. - $35,975

Electric Expense
This expense includes the electrical service for the Administrative Building. Based on prior years’ expenses the projected amount for this Fiscal Year is $17,000.
Rentals and Leases
The following charges are being budgeted in the Fiscal Year for copiers and postage machines at $7,900.

Page 13 of 22

CORAL SPRINGS IMPROVEMENT	DISTRICT
Adopted Budget FY 2025-2026

ADMINISTRATION & UTILITY BILLING EXPENDITURES (Continued)

Insurance
The District retains Egis Insurance & Risk Advisors as our Insurance Agent, who on a yearly basis arranges the placement of the District insurance for property, general liability, and inland marine coverage. The expected amount for this Fiscal Year should not exceed $26,000.
Repair and Maintenance
The following repair & maintenance for the upcoming Fiscal Year is budgeted for $58,800. This amount will cover general maintenance, pest control, vehicle maintenance and a/c maintenance.
Legal Advertising
The District posts most of its legal advertising in the Sun-Sentinel. Expenses include monthly meetings, special meetings, public hearings, requests for bids, etc. The estimated amount should not exceed $5,000.
Other Current Charges
Bank charges, employee appreciation and any other miscellaneous expenses that occur during the year are estimated at $8,250.
Merchant Fees
The District pays monthly administrative fees as well as individual transaction fees on all credit card payments we receive. Based on last year’s spending the projected amount should not exceed
$96,000.
Computer/Technology Software & Supplies
This represents software, anti-virus, web hosting, tech services & additional computer project systems and support for this Fiscal Year which amount should not exceed $81,000.

Page 14 of 22

CORAL SPRINGS IMPROVEMENT	DISTRICT

Adopted Budget FY 2025-2026

ADMINISTRATION & UTILITY BILLING EXPENDITURES (Continued)

Employment Ads
Recruiting Expenses for qualified candidates for Plant Operators, Field, and Administration Personnel. Based on prior years’ experience the amount should not exceed $6,500.
Toilet Rebates
Utility bills are credited up to $99 for those customers who install a qualifying toilet under the rebate program established by the District. Budgeted rebates reflect a total of 150 toilets for
$14,850.
Office Supplies and Equipment
Accounting, Utility Billing and Administrative Supplies such as printer cartridges, file cabinets, computer supplies, file folders, pens, pencils, cleaning supplies, paper products, etc. Based on historical experience the amount should not exceed $20,000.
Dues, Licenses, Staff Development & Permits
This item includes professional publications such as GASB Guide and Florida Statutes. This expense also covers the cost for CPA continuing education requirements and license renewal, management training, and training related to human resources. The amount should not exceed $36,700.
Promotional Expenses, Newsletters and Open Houses
The District is budgeting $49,860 for customer relations and promotions through newsletters, open houses and general promotions for the budget year.
Capital Outlay
The budgeted amount of $535,000 is being provided for the hardening of the Administration Building as part of a grant opportunity. The amount represents the Districts’ share toward the cost of updates to the building. Also, $50,000 is included for a roof replacement on the Admin Building.

Page 15 of 22

CORAL SPRINGS IMPROVEMENT	DISTRICT

Adopted Budget FY 2025-2026
EXPENDITURES - PLANT OPERATIONS
Salaries and Wages
The total amount of budgeted wages for this Fiscal Year is $2,867,421.
Special Pay
Special pay is a holiday bonus based on the employee’s number of years of service. This year’s expense is $3,940.
FICA Taxes
FICA tax is established by law and the current rate is 7.65%. Based on salaries of $2,867,421, the amount projected for FICA tax is $219,360.
Pension Expense
The pension plan was established whereby the District makes contributions on behalf of each employee with other funds available to match contributions made by the employee to the deferred compensation plan. Based on salaries of $2,867,421, the amount projected for pension expense is
$362,397.
Health Insurance
The District offers each employee Health, Life, Dental and Disability Insurance. The budgeted amount is $752,515.
Worker’s Compensation Insurance
Worker’s compensation insurance is budgeted for $61,411.
Payroll Processing Fees
In April of 2023, the District contracted with a payroll company to process employees and board payrolls, including the filing of taxes. The projected years cost is $13,100.
Tuition Reimbursement
The budgeted amount is $60,700. Rentals and Leases
The District is budgeting $14,600 for miscellaneous equipment rentals.

Page 16 of 22

CORAL SPRINGS IMPROVEMENT	DISTRICT

Adopted Budget FY 2025-2026
EXPENDITURES - PLANT OPERATIONS (Continued)

Computer/Technology Software & Supplies
Computer needs include equipment and software needed to maintain plant operations. This Fiscal the projected amount for computers is $119,500.
Water Quality Testing
Water Quality Testing is provided by Florida Spectrum Environmental Services, Inc. This Fiscal Year the projected amount for water quality testing is $129,000.
Telephone Expense
Telephone charges for this Fiscal Year include Bellsouth phone service for Water and Wastewater offices and Sprint phone services. The projected amount for this Fiscal Year is $8,750.
Electric Expense
The electric requirements for the plant facility and wells are based upon the operating history. Based on the previous year’s expenses the projected amount for this Fiscal Year is $864,000.
Insurance
The District retains Egis Insurance & Risk Advisors as our Insurance Agent, who on a yearly basis arranges the placement of the District insurance for property, general liability, and inland marine coverage. The expense should not exceed $384,200.
Repairs & Maintenance
Repair and maintenance expenses anticipated to be spent in the Fiscal Year are as follows: Water Department - $1,045,910
Wastewater Department - $642,070 Maintenance Department - $188,900
TOTAL REPAIRS & MAINTENANCE - PLANT	$1,876,880
Sludge Management - Sewer
Sludge removal costs are budgeted for $315,000.

Page 17 of 22

CORAL SPRINGS IMPROVEMENT	DISTRICT

Adopted Budget FY 2025-2026
EXPENDITURES - PLANT OPERATIONS (Continued)
Chemicals & Lab Supplies
Products used in the process of Water & Wastewater treatments. The amount projected to be spent in this Fiscal Year is $773,080.
Office Supplies/Postage
Paper, pens, folders, and other office supplies. The projected amount for this Fiscal Year is $9,800.

Operating Supplies/Tools
General operating supplies include laboratory chemicals and miscellaneous tools and equipment. The projected amount is $63,000.
Uniforms
Uniform purchases, rentals and safety boot allowances are budgeted at $13,900.
Motor Fuels
Motor fuels include gasoline and diesel fuel needed for the operation of auxiliary generators. The projected amount is $116,305.
Dues, Licenses, Staff Development & Permits
This expense represents costs for license renewals, subscriptions, books and schooling required to maintain licenses to operate for plant employees. The projected amount for this Fiscal Year is $74,285.
Regulatory Compliance & Studies
The District will contract with an agency to do a study in relation to PFAS compliance to ensure CSID is in line with the most up-to-date processes in controlling PFAS. Budgeted amount is $180,000.
Capital Outlay
The District is budgeting for plant projects such as replacing sand strainers, reline ¾ MG tank, Digestor #1 blower replacement, Plant F improvements, HSP upgrades, Well upgrades, 3 trucks, camera system upgrades, rehab of 2 lift station within the plant and street light replacements around the plant. In addition, to large projects money is also allocated to update and maintain equipment around the plant. The total amount budgeted for Plant Capital Outlay is $5,110,631.

Page 18 of 22

CORAL SPRINGS IMPROVEMENT	DISTRICT

Adopted Budget FY 2025-2026

EXPENDITURES - FIELD OPERATIONS
Salaries and Wages
The total amount of budgeted wages for this Fiscal Year is $1,108,437.

Special Pay
Special pay is a holiday bonus based on the employee’s number of years of service. This year’s expense is $1,843.
FICA Taxes
FICA tax is established by law and currently is 7.65%. Based on salaries of $1,108,437 the amount projected for FICA tax is $84,797.
Pension Expense
The pension plan was established whereby the District makes contributions on behalf of each employee with other funds available to match contributions made by the employee to the deferred compensation plan. Based on salaries of $1,108,437, the amount projected for pension expense is
$141,070.
Health Insurance
The District offers each employee Health, Life, Dental and Disability Insurance. The budgeted amount is $291,324.
Worker’s Compensation Insurance
Worker’s compensation insurance is budgeted for $25,519.

Payroll Processing Fees
In April of 2023, the District contracted with a payroll company to process employees and board payrolls, including the filing of taxes. The projected cost is $5,300.
Tuition Reimbursement
The projected amount is $23,300.

Page 19 of 22

CORAL SPRINGS IMPROVEMENT	DISTRICT

Adopted Budget FY 2025-2026

EXPENDITURES - FIELD OPERATIONS (Continued)

Water Quality Testing
Water Quality Testing is provided by Florida Spectrum Environmental Services, Inc. This Fiscal Year the projected amount for water quality testing is $1,000.
Naturescape Irrigation Service
An annual fee of $3,500 is paid to Broward County for the operation of the Naturescape irrigation service.
Telephone Expense
Telephones and fax machines are budgeted annually. Based on previous years’ experience the amount should not exceed $8,500.
Electric Expense
The electrical requirements (for Lift Stations) are based upon the operating history. Based on prior years’ expenses the projected amount for this Fiscal Year is $124,000.
Rentals & Leases
Equipment and SCADA rentals are budgeted for $64,040. Insurance
The District retains Egis Insurance & Risk Advisors as our Insurance Agent, who on a yearly basis
arranges the placement of the District insurance for property, general liability, and inland marine coverage. The expected amount for this Fiscal Year should not exceed $25,000.

Repairs and Maintenance
Repair and maintenance expenses anticipated to be spent in the Fiscal Year are $486,130.

Dues, Licenses, Staff Development & Permits
This expense represents the cost for license renewals, subscriptions, books, and schooling required to maintain their license to operate. The projected amount is $21,350.

Page 20 of 22

CORAL SPRINGS IMPROVEMENT	DISTRICT

Adopted Budget FY 2025-2026

EXPENDITURES - FIELD OPERATIONS (Continued)

Meters & Registers
This includes repairs and maintenance of meters and installations of unrepairable meters. The projected amount for this fiscal year includes new connections and supplies costs. Each meter requires a register to send read. At times these registers need to be replaced. The amount budgeted for meter maintenance is $146,736.
Office Supplies/Postage
Paper, pens, folders, and other office supplies. The projected amount for this Fiscal Year is $7,000.
Operating Supplies/Tools
General operating supplies include laboratory chemicals and miscellaneous tools and equipment. The projected amount is $69,000.
Uniforms
Uniform purchases and rentals and safety boot allowances are budgeted at $6,000.
Motor Fuels
Motor fuels include gasoline and diesel fuel needed for the operation of portable generators. The projected amount is $25,000.
Computer/Technology Software & Supplies
Computer needs include equipment and software needed to maintain field operations. This Fiscal the projected amount for computers is $8,030.
Capital Outlay
The District is budgeting for projects such as the rehab of a lift station and sewer basin, relining LS #4 basin, storage building for portable generators, 2 trucks, rehab LS #36 carried over and meter replacement across the District. The expected amount for this Fiscal Year should not exceed
$7,660,000.

Page 21 of 22

CORAL SPRINGS IMPROVEMENT	DISTRICT

Adopted Budget FY 2025-2026

DEBT SERVICE
During FY 2015/2016, Coral Springs Improvement District refinanced the Series 2007 Bonds with Refunded Revenue Bonds Series 2016 in the amount of $42,830,000 with a rate of 3.05%.
$38 million was used for the construction project of the water plant and $4 million has been set aside to take care of interest during the capitalized period, and to ensure those payments are available to the bondholders.
Debt service schedule represents the amount of money required to make payments on the principal and interest on the outstanding loan. The schedule below reflects the remaining Debt Service requirement through 2031 of $32,163,532. The 2025/2026 Budget includes a principal payment of
$1,965,000 and $853,390 for interest.

Coral Springs Improvement District
2016 Water and Sewer Refunding Revenue Bonds
Debt Service Schedule

Debt Service Due	
2026	
2027	
2028	
2029	
2030	
2031	

Principal	
Amount	
1,965,000	
2,025,000	
2,090,000	
2,150,000	
2,220,000	
17,530,000	

Interest	
Amount	
853,390	
793,457	
731,695	
667,950	
602,375	
534,665	

Total Payment	
2,818,390	
2,818,457	
2,821,695	
2,817,950	
2,822,375	
18,064,665	

Totals

27,980,000

4,183,532

32,163,532

Page 22 of 22