CORAL SPRINGS IMPROVEMENT DISTRICT

GENERAL FUND
APPROVED TENTATIVE BUDGET
FY 2026 / 2027

Table of Contents

BUDGET HIGHLIGHTS
Tentative Proposed Budget	3-4
Budget Narrative…	5-10

CORAL SPRINGS IMPROVEMENT DISTRICT GENERAL FUND
Tentative Proposed Budget Fiscal Year 2026-2027

DESCRIPTION	ACTUAL	APPROVED	ACTUAL	TOTAL	
	
FY 9/2025	BUDGET
2025-2026	thru
3/31/2026	Projected thru	
				9/30/2026	

Proposed
BUDGET 2026-2027

Revenue

Non Ad-Valorem	3,598,958	3,756,308	3,657,175	3,660,041	
Permit Fees	44,490	50,000	9,800	19,600	
Interest	737,626	250,000	343,741	687,483	
Shared Personnel Revenue	40,474	41,688	20,844	41,688	
Miscellaneous. Revenues	3,092	-	-	-	
Carry Forward Assigned Funds		2,707,782	-	-	

 
3,944,123	
30,000	
550,000	
42,931	
-	
1,598,246	

Total Revenues	4,424,640	6,805,778	4,031,560	4,408,812	

6,165,300

Expenses

Engineering Fees	9,972	18,600	4,476	8,953	
Attorney Fees	44,802	100,800	21,462	42,925	
Special Consulting Services	18,563	155,000	45,683	91,367	
Newsletter	7,450	8,000	4,986	7,479	
Cybersecurity & IT Services	11,580	18,000	2,274	4,548	
Annual Audit	9,706	15,000	10,125	12,000	
GASB Valuation Fee	-	1,000	-	-	
Management Fees	63,666	70,490	12,444	24,888	
Telephone	1,444	3,960	375	2,220	
Postage	-	600	-	-	
Printing & Binding	-	500	-	-	
Paver Driveway Incentive Program	-	12,500	-	-	
Rentals And Leases	14,881	38,400	12,800	25,600	
Insurance	1,007	3,000	501	1,002	
Legal Advertising	1,532	5,000	102	204	
Bank Fees	20	250	-	-	
Monitoring Fees	405	500	81	162	
Employment Screening	249	1,000	-	-	
Employee Enrichment	-	-	-	-	
Office Supplies	586	2,500	-	-	
Dues, Licenses, Subscriptions	275	4,675	2,425	2,425	
Promotional Expenses	500	1,000	500	1,000	
Open House	6,585	8,500	-	-	
Conferences/Workshops	3,137	12,200	-	-	
	
Total Non-Personnel	196,360	481,475	118,235	224,773	
Total Administrative Expenses	500,805	924,672	289,291	566,885	

18,600	
100,800	
155,000	
8,000	
9,000	
16,200	
1,000	
-	
3,960	
600	
-	
12,500	
39,560	
3,000	
5,000	
250	
500	
1,000	
1,000	
1,000	
4,675	
9,500	
-	
12,200	
	
403,345	
893,083	

489,738

Supervisor Fees	11,724	6,000	6,000	12,000	
Salaries And Wages	203,142	276,743	113,428	226,856	
FICA	15,561	21,631	8,298	16,596	
Pension - 401a	11,366	19,791	8,131	16,262	
Pension - 457b	10,669	16,604	6,712	13,425	
Health Insurance	47,844	92,928	26,349	52,698	
Payroll Processing Fees	4,139	4,500	2,138	4,276	
Tuition Reimbursement	-	5,000	-	-	
		
Total Administrative Personnel	304,445	443,197	171,056	342,112	

12,000	
290,645	
22,234	
20,770	
17,439	
116,150	
5,500	
5,000	

3

DESCRIPTION	ACTUAL	APPROVED	ACTUAL	TOTAL	
	
FY 9/2025	BUDGET
2025-2026	thru
3/31/2026	Projected thru	
				9/30/2026	

 
Proposed
BUDGET 2026-2027

Salaries	321,008	356,134	146,429	292,858	
Special Pay	866	866	-	-	
FICA	23,926	27,244	10,823	21,647	
Pension - 401a	17,775	26,693	11,270	22,540	
Pension - 457b	14,425	21,368	8,693	17,387	
Health Insurance	84,983	103,590	49,978	99,955	
Workers' Compensation	8,400	10,590	5,516	11,032	
Payroll Processing Fees	1,197	2,000	617	1,235	
Tuition Reimbursement	-	10,000	-	-	

373,958	
866	
28,608	
27,865	
22,437	
129,450	
11,873	
2,200	
10,000	

STORMWATER PERSONNEL	472,579	558,486	233,326	466,652	

607,257

804,460

Water Quality Testing	2,346	3,000	932	3,728	
Telephone	818	3,600	239	478	
Electric	1,003	2,040	566	1,359	
Rentals & Leases	-	1,000	-	-	
Insurance	18,050	35,000	8,834	17,668	
R&M-General	10,816	13,200	970	1,940	
R&M-Fencing	-	1,000	-	-	
R&M-Culvert Inspect/Cleaning/Repairs	68,330	100,000	-	-	
R&M-Canal Dredging	-	75,000	-	-	
R&M-Vegetation Mgt.	16,276	15,000	4,485	8,970	
R&M-Vehicles & Equipment	9,116	14,000	12,173	24,347	
R&M Marine Equipment	412	10,500	-	-	
R&M-Trash Pick-Up	7,398	8,700	3,072	9,215	
R&M-Pump Stations	4,428	89,100	4,599	9,198	
Computer Equip & Supplies	929	2,700	789	1,578	
Computer Software & Subscriptions	76	2,980	283	565	
Other Operating Supplies	9,358	30,000	4,029	2,282	
GIS Services	-	10,000	-	-	
Herbicides	74,585	160,000	14,775	29,550	
Uniform Rental	1,556	2,200	386	771	
Gas & Diesel Fuel	6,114	9,300	1,550	3,099	
Propane Fuel	5,210	42,000	2,288	4,576	
Dues, Licenses, Subsrcriptions	1,517	2,800	120	241	
Conferences/Workshops	-	7,500	-	-	
Regulatory Compliance (Assessments)	-	-	-	-	
					
STORMWATER OPERATING EXPENSES	238,337	640,620	60,090	119,566	

6,000	
2,400	
2,040	
1,000	
23,000	
13,380	
1,000	
128,000	
75,000	
75,000	
21,000	
10,000	
9,500	
136,500	
2,900	
2,100	
35,000	
10,000	
160,000	
2,200	
8,000	
42,000	
1,440	
7,000	
30,000	

STORMWATER PERSONNEL

STORMWATER OPERATIONS

TOTAL SWM PERSONNEL & OPERATING	710,916	1,199,106	293,416	586,218	

1,411,717

STORMWATER CAPITAL EXPENDITURES
Capital Outlay - Equipment	122,890	725,000	-	-		453,500	
Capital Improvements	-	250,000	-	-		400,000	
Wind Mitigation Project	181,542	2,000,000	796,264	796,264		-	
R&M-Canal Stabilization/Repair	111,491	1,007,000	792,209	788,609		2,007,000	
TOTAL CAPITAL EXPENSES	415,923	3,982,000	1,588,473	1,584,873		2,860,500	
TOTAL OPERATING & CAPITAL EXPENSES	1,627,644	6,105,778	2,171,180	2,737,976		5,165,300	
Reserved for 1st Qtr Operating	-	450,000	-	-		100,000	
Reserved for Designated Projects/Emergency	-	250,000	-	-		900,000	
		
Total Reserves	-	700,000	-	-		1,000,000	
							
Total Expenses & Reserves	1,627,644	6,805,778	2,171,180	2,737,976		6,165,300	
		
Excess Reserves over Expenses & Reserves	2,796,996	0	1,860,380	1,670,836		0	

REVENUES:
Assessments
The District levies a Non-Ad Valorem Assessment on all taxable property within the Coral Springs Improvement District to fund operating and maintenance expenditures, and future reserves.

Permit Review Fees
The budget for permit review fees is based on the previous year’s earnings. The amount budgeted for this line item is $30,000.

Interest Income
The District earns interest on funds deposited in various money markets and pools of investment accounts. Interest rates have been dropping and are averaging around 3.2% as of the preparing of this budget.

Shared Personnel Revenue
The District has an interlocal agreement with Pinetree Water Control District. Under the provisions of that agreement the District provides the services of an appropriately licensed field supervisor to Pinetree. Budgeted revenue from this source is $42,931.

ADMINISTRATIVE EXPENDITURES:
Supervisor Fees

The members of the Board of Supervisors receive $200 per month, not exceeding $2,400 each per year. Based on five supervisors and twelve meetings per year, the amount should not exceed $12,000.
Salaries Administration

The total wages budgeted for this Fiscal Year is $290,645

FICA Taxes
Governmental FICA tax is 7.65% of employee gross pay. Based on salaries of $290,645 the budget for FICA taxes is $22,234.

Pension Expense
The District provides a pension plan whereby the employer contributes on a percentage basis for the employees. Based on salaries of $290,645 the pension expense budget is $38,209.

Health Insurance
The District offers each employee Health, Life, Dental and Disability Insurance. In addition, the board members can choose to receive Health and Dental Insurance only. The projected cost paid by the District for this fiscal year is $116,150.

Payroll Processing Fees
In April of 2023, the District contracted PayCom for payroll processing services. The projected amount for payroll fees for this fiscal year is $5,500.

Education

The District values continued learning and encourages employees to further their education. The District will pay for classes taken by employees when the subject is related to the employee’s job. The total budget is $5,000.
Engineering Fees

The District has an on-site engineer allowing for reduced reliance on outside engineering services. Projected budget for engineering services is $18,600.
Legal Fees

The District currently has a contract with Lewis Longman & Walker, P.A., as legal counsel for the District. This contract includes preparation for monthly board meetings, contract review, and other consultations. The projected amount for this Fiscal Year is $100,800.

Special Consulting Services

At times, the District needs additional consulting to conduct workshop sessions involving staff and department managers.The total budgeted is for this Fiscal Year is $155,000.
Newsletters

The District circulates periodic newsletters for the purpose of keeping its residents informed of issues affecting them and may sponsor other events for residents to obtain information about the services provided. The annual budget for this item is $8,000
Cybersecurity & IT Services

All the District’s financial records, accounts payable, customer accounts are on a secure main frame computer owned by Coral Springs Improvement District. Cybersecurity has become an increased need to protect the information of CSID and its customers. The budgeted amount for technology is
$9,000.

Annual Audit

The District is required by Florida Statutes to arrange for an independent audit of its financial records on an annual basis. The budget for the FY 26-27 audit is approximately $16,200.
Actuarial Computation - OPEB

Florida Statutes require the employer to make health coverage available to retireesat the employer’s group rate. The Governmental Accounting Standards Boardrequires a periodic actuarial assessment of the cost and liability associated with these benefits. In June 2017 GASB 75 replaced and expanded GASB 45 reporting requirements. The District is budgeting $1,000 for this assessment.
Management Fees

As of December of 2025, the District no longer contracts with an outside management company. There is no budget for Management Fees in FY 26-27 budget.

Telephone
Telephone expenses budgeted for this Fiscal Year are $3.960.

Postage
Mailing of agenda packages, overnight deliveries, correspondence. Budgeted amount for this Fiscal Year is $600.
Paver Driveway Incentive Program

An incentive of $250 payment each year to the first fifty District residents to replacea concrete or other impervious surface driveway with a pervious paver type driveway. The total budget is $12,500.
Rent

The projected amount for rent is $39,560.

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, and general liability, coverage. Insurance costs have increased and the expected amount for this Fiscal Year should not exceed $3,000.
Legal Advertising

The District does its legal advertising in the Sun-Sentinel. Expenses includemonthly meetings, special meetings, public hearings, and informational notices. Based on prior years’ spending the amount should not exceed $5,000.
Other Charges / Contingencies

The District has minimal budgeting for various bank charges, monitoring fees and employment screening as needed. The budgeted amount for these items totals $1,750.

Employee Enrichment
Projected expense for this year is $1,000.

Office Supplies
Accounting and Administrative Supplies. Projected expense for this year is $1,000.

Dues, Subscriptions, Licenses & Staff Development

Projected expense for this year is $4,675. This category includes: Annual renewal fee to Florida Assoc.
Annual Special District fee
Staff Development CEU/Licenses

Promotional
The District feels it is important for the residents to experience CSID. To give our residents the opportunity to gain knowledge about the work done by our Stormwater staff, CSID allocates money for sponsorships, promotions and social media connections. The budgeted amount for this line item is
$9,500.

Conferences / Workshops
To keep up to date employees are encouraged to attend conferences and educational workshops. Amount budget for FY 2026-2027 is $12,200.

STORMWATER OPERATIONS EXPENDITURES:

Salaries Stormwater

The total amount of budgeted wages for this Fiscal Year is $373,958.
Special Pay

Special pay is a holiday gift to employees based on the number of years of service. The amount budgeted for this fiscal year is $866.
FICA Taxes

Government FICA tax is currently 7.65%. Based on salaries of $373,958 the budget for FICA taxes is
$28,608.

Pension Expense
The District has a pension plan whereby the employer contributes to the planannually. Based on salaries of $373,958 the pension expense budgeted is $50,302.

Health Insurance
The District offers employees Health, Life, Dental and Disability Insurance. The projected cost to the District for this fiscal year is $129,450.

Worker’s Compensation Insurance
The District’s budget for Worker’s Compensation Insurance premiums is $11,873.

Payroll Processing Fees

In April of 2023, the District contracted PayCom for payroll processing services. The projected amount for payroll fees for this fiscal year is $2,200.
Education

The District values continued learning and encourages employees to further their education. The District will pay for classes / seminars taken by employees when the subject is related to the employee’s job.
The total budget is $10,000.

Water Quality Testing

The District does Water Quality Testing to provide a guide for planning the aquatic plant control program, which provides indications of dangerous or threatening conditions. Based on last year’s quarterly evaluations the budget is set at $6,000.
Communications-Radios/Cellphones

The District provides cells phone for key employees, the estimated budget for this year is $2,400
Electric

The District currently has utility accounts with Florida Power and Light for purposes of providing electricity to two pump stations. The estimated yearly cost for FY 26-27 is $2,040.

Rentals and Leases

Payments related to a lease on a copy machine. The projected cost for this fiscal year is $1,000.

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. Insurance costs have increased and the expected amount for this Fiscal Year should not exceed $23,000.

Repair & Maintenance

The following is a list of repair and maintenance items needed for operations.
Yearly	
Vehicle & Equipment Maintenance	21,000	
Marine Equipment	10,000	
Pump Station Repairs/Maintenance	136,500	
Trash Pick-up Service	9,500	
Fencing Repairs	1,000	
General	 13,380	
Total	$191,380	

Culvert Inspection, Cleaning & Repairs
Culvert maintenance for this budget year is $128,000.

Canal Dredging
Canal Dredging for this budget year is $75,000.
Vegetation Management
Prevention of growth of invasive vegetation in canal rights-of-way, with associated bank repairs.
This should not exceed $75,000.
Computer Equipment / Software & Supplies
Estimated costs for computer & software for this budget year is $5,000. As well as $10,000 for GIS Services.

Operating Supplies		
The following is a list of the other operating supplies:		
	Yearly	
Safety equipment	10,000	
Grass eating triploid carp	25,000	
Total	$35,000	

Herbicides

Estimated costs for chemicals for the budget year are $160,000.
Uniform Rental / Purchase

Estimated costs for uniform rental / purchase including employee boot allowance for this budget year are $2,200.

Motor Fuels & Propane

Estimated budget for gas and diesel motor fuels is $8,000 and propane $42,000.
Dues, Licenses, Staff Development

Stormwater employees must have an Aquatic License. This expense includes the classes; licenses and all fees related to the employee obtaining an Aquatic License. This year’s projected amount should not exceed $1,440. In addition, there is $7,000 budget for conferences & educational workshops.
Regulatory Compliance

In FY 26-27, Stormwater will undergo the required HB 53 assessment per Section 403.9202 of the Florida Statutes. The amount budgeted for this assessment is $30,000.

Capital Outlay Equipment
Capital outlay budget for equipment for FY 26-27 is $453,500, for the purchase and installation of pumping station equipment, spray rigs, outboards and trucks.

Capital Projects
Capital projects budgeted in the amount of $2,007,000 for canal bank restorations, $400,000 for culvert maintenance
Reserves for 1st Quarter Operating
First quarter reserves budget for operating expenses is $100,000.
Reserves for Assigned Projects and Emergencies
The reserve fund is set aside for projects designed to maintain the District’s drainage assets and to provide for unexpected events/natural disastersthat may occur other than those related to Hurricanes. This fiscal year the amount projected to be set aside is $900,000.