1

APPROVED TENTATIVE BUDGET
FY 2026-2027

Table of Contents

Board of Supervisors and Management	3
Proposed Tentative Budget 4 -	8
Budget Narrative 9 -	21

BOARD OF SUPERVISORS

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

MANAGEMENT

David McIntosh, Executive Director
Seth Behn, Attorney for the District
Rick Olson, District Engineer
Jimmy Harness, Human Resources Director
Joe Stephens, Director of Utilities
Sue Beyer, Director of Finance & Accounting

TOTAL EARNED REVENUES	

CARRY FORWARD BALANCE	

TOTAL REVENUES WITH CARRY FORWARD	

ADMINISTRATION / UTILITY BILLING

Coral Springs Improvement District Water and Sewer Enterprise Fund Proposed Tentative Budget

WATER REVENUE	
SEWER REVENUE	
G-4564-023-R FEMA(WIND HARDEN)	
G-24-DG-1108112-430 URBAN FORE	
G-4486-032-R(043) GENERATORS 5	
PFAS LITIGATION SETTLEMENT	
STANDBY REVENUE	
PROCESSING FEES	
DELINQUENT FEES	
METER FEES	
UTILITY PERMITS	
BILLING SERVICES	
HR & PAYROLL SERVICES	
INTEREST	
RENT REVENUE	
MISCELLANEOUS REVENUE	

Fiscal Year 2026 - 2027

Adopted Budget
FY 2025-2026	Actual thru 5/31/26		TOTAL
Projected thru 9/30/2026	

Proposed Budget
FY 2026-2027

8,666,411	5,664,544	
7,843,549	5,023,368	
-	2,139	
-	14,845	
-	33,667	
-	5,245,672	
15,000	1,680	
30,000	20,560	
200,000	197,650	
30,000	59,990	
10,000	22,300	
83,905	55,928	
3,708	2,472	
700,000	794,769	
140,641	93,761	
7,500	7,629	

8,496,815	
7,535,052	
2,139	
14,845	
33,667	
5,245,672	
2,520	
30,840	
296,475	
89,985	
33,450	
83,892	
3,708	
1,192,154	
140,642	
11,443	

9,099,732	
8,235,726	
-	
-	
-	
-	
15,000	
30,000	
200,000	
30,000	
40,000	
43,211	
3,819	
900,000	
171,861	
10,000	

17,730,714		17,240,973		23,213,298	

18,779,350

13,375,930		-	

-

14,800,000

31,106,644		17,240,973		23,213,298	

33,579,350

SALARIES & WAGES	
SPECIAL PAY	
FICA EXPENSE	
PENSION EXPENSE	
457 MATCH	
HEALTH INSURANCE	
WORKER'S COMP. INSURANCE	
OPEB EXPENSE	
PAYROLL PROCESSING FEES	
TUITION REIMBURSEMENT	
ENGINEERING FEES	
ARBITRAGE REBATE	
ATTORNEY FEES	
SPECIAL CONSULTING SERVICES	
GRANT ADMINISTRATION	
NEWLETTERS	
ANNUAL AUDIT	
GASB VALUATION FEE	

 
1,033,936	653,696	
2,643	2,150	
79,099	48,706	
75,248	46,269	
62,035	38,336	
295,028	219,106	
3,371	1,401	
5,000	-	
6,000	3,034	
38,000	-	
31,000	21,670	
600	-	
90,000	60,766	
110,000	9,118	
32,000	14,000	
13,760	10,532	
24,300	18,000	
4,000	-	

 
980,543	
3,225	
73,058	
69,403	
57,504	
328,658	
2,102	
-	
4,551	
-	
32,505	
-	
91,149	
13,677	
21,000	
15,797	
27,000	
-	

 
1,213,823	
2,735	
92,857	
86,991	
72,831	
383,820	
3,035	
6,500	
5,000	
38,000	
50,000	
600	
98,400	
110,000	
35,000	
24,000	
39,500	
2,500	

Adopted Budget
FY 2025-2026	Actual thru 5/31/26		TOTAL
Projected thru 9/30/2026	

 
Proposed Budget
FY 2026-2027

CAPITAL OUTLAY	
TOTAL ADMIN EXPENSES WITH CAPTIAL OUTLAY	

595,000	39,260	
3,273,655	1,602,332	

58,890	
2,403,498	

1,177,513	
4,231,345	

SALARIES & WAGES	
SPECIAL PAY	
FICA EXPENSE	
PENSION EXPENSE	
457 MATCH	
HEALTH INSURANCE	
WORKER'S COMP. INSURANCE	
PAYROLL PROCESSING FEES	
TUITION REIMBURSEMENT	
SPECIAL CONSULTING/STUDIES	

1,116,181	726,357	
1,352	1,000	
85,388	53,668	
72,538	47,369	
66,971	43,497	
284,587	150,009	
22,142	9,677	
5,000	3,104	
24,400	-	
180,000	105,677	

1,089,536	
1,500	
80,502	
71,054	
65,246	
225,014	
14,515	
4,656	
-	
158,516	

1,179,999	
1,352	
90,270	
78,396	
70,800	
273,060	
23,426	
5,000	
24,400	
800,000	

3,053,832

MANAGEMENT FEES	
TELEPHONE/INTERNET	
POSTAGE	
PRINTING AND BINDING	
ELECTRIC EXPENSE	
RENTALS AND LEASES	
INSURANCE	
REPAIR & MAINTENANCE	
LEGAL ADVERTISING	
EMPLOYMENT ADS	
OTHER CURRENT CHGS-GENERAL	
MONITORING FEES	
EMPLOYMENT SCREENING	
EMPLOYEE ENRICHMENT	
DE MINIMUS BENEFITS	
MERCHANT FEES (PAYMENTUS)	
COMPUTER EQUIPMENT & SUPPLIES	
COMPUTER SOFTWARE & SUBSCRIPTI	
IT TECH SUPPORT	
DOCUMENT STORAGE	
TOILET REBATE	
OFFICE SUPPLIES	
OFFICE EQUIPMENT	
UNIFORMS/SHIRTS	
MOTOR FUELS	
DUES, LICENSES, SUBSCRIP.	
PROMOTIONAL EXPENSE	
STAFF DEVELOPMENT	
CONFERENCES/WORKSHOPS	
REGULATORY COMPLIANCE	
TRUSTEE FEES	
BANK FEES	
	
TOTAL ADMIN OPERATING & PERSONNEL	

102,700	18,666	
26,700	12,813	
42,000	23,898	
35,975	19,189	
17,000	8,246	
7,900	4,059	
26,000	13,651	
58,800	88,483	
5,000	301	
6,500	-	
8,250	6,544	
600	162	
3,160	306	
15,000	22,045	
3,500	2,275	
96,000	51,766	
31,000	10,455	
50,000	34,177	
92,000	44,818	
900	1,669	
14,850	4,903	
15,000	5,967	
5,000	12,806	
5,000	1,336	
2,500	1,177	
19,700	4,330	
36,100	386	
17,000	2,335	
18,000	5,017	
-	5,350	
9,500	9,159	
1,000	-	
		
2,678,655	1,563,072	

27,999	
19,220	
35,848	
28,784	
12,368	
6,088	
20,476	
132,724	
452	
-	
9,817	
243	
458	
33,068	
3,413	
77,649	
15,682	
51,265	
67,227	
2,504	
7,355	
8,951	
19,208	
2,004	
1,765	
6,495	
579	
3,503	
7,526	
8,025	
13,738	
-	
	
2,344,608	

-	
22,600	
45,600	
35,975	
17,000	
7,900	
26,000	
95,800	
3,500	
3,500	
10,825	
600	
3,160	
27,500	
3,500	
93,000	
40,000	
62,000	
124,000	
3,840	
10,890	
15,000	
5,000	
5,000	
2,500	
19,700	
34,600	
34,250	
24,500	
-	
9,500	
1,000	

WATER DEPARTMENT

Adopted Budget
FY 2025-2026	Actual thru 5/31/26		TOTAL
Projected thru 9/30/2026	

 
Proposed Budget
FY 2026-2027

WATER QUALITY TESTING	
TELEPHONE	
POSTAGE	
ELECTRIC EXPENSE	
RENTALS AND LEASES	
INSURANCE	
REPAIR & MAINTENANCE	
COMPUTER EQUIPMENT & SUPPLIES	
COMPUTER SOFTWARE & SUBSCRIPTI	
OFFICE SUPPLIES	
OTHER OPERATING SUPPLIES	
CHEMICALS	
LAB CHEMS/TEST EQUIP	
UNIFORMS/BOOT ALLOWANCE	
MOTOR FUELS	
DUES, LICENSES, PERMITS	
STAFF DEVELOPMENT	
CONFERENCES/WORKSHOPS	
REGULATORY COMPLIANCE	
	
TOTAL WATER OPERATING & PERSONNEL	

SALARIES & WAGES	
SPECIAL PAY	
FICA EXPENSE	
PENSION EXPENSE	
457 MATCH	
HEALTH INSURANCE	
WORKER'S COMP. INSURANCE	
PAYROLL PROCESSING FEES	
TUITION REIMBURSEMENT	
SPECIAL CONSULTING/STUDIES	
WATER QUALITY TESTING	
TELEPHONE	
POSTAGE	
ELECTRIC EXPENSE	
RENTALS AND LEASES	
INSURANCE	
REPAIR & MAINTENANCE	
SLUDGE MANAGEMENT-SEWER	
COMPUTER EQUIPMENT & SUPPLIES	
COMPUTER SOFTWARE & SUBSCRIPTI	
OFFICE SUPPLIES	
OTHER OPERATING SUPPLIES	

1,159,060	693,431	
1,776	1,000	
88,668	52,076	
77,923	47,187	
69,543	36,800	
289,685	115,707	
24,464	9,677	
5,000	3,357	
21,100	-	
-	95,588	
70,000	43,132	
3,500	1,558	
1,000	36	
324,000	145,453	
1,500	-	
195,900	97,142	
642,070	236,524	
315,000	112,614	
37,500	1,924	
17,500	4,167	
2,500	512	
12,000	4,433	

1,040,147	
1,500	
78,114	
70,781	
55,200	
173,561	
14,515	
5,036	
-	
143,382	
64,698	
2,337	
54	
218,180	
-	
145,712	
354,785	
168,922	
2,886	
6,251	
767	
6,649	

1,214,286	
1,776	
92,893	
86,016	
72,857	
268,060	
22,799	
5,500	
21,100	
25,000	
73,000	
3,500	
1,000	
288,000	
-	
175,000	
1,171,962	
651,300	
40,000	
32,500	
2,500	
12,000	

59,000	26,625	
2,500	1,418	
500	107	
540,000	294,074	
4,800	5,963	
179,500	89,368	
1,045,910	279,666	
37,500	10,041	
17,500	6,147	
3,300	3,428	
16,000	7,420	
475,500	360,888	
33,580	14,460	
4,800	4,574	
61,105	9,942	
19,645	8,951	
2,690	4,139	
10,400	2,552	
-	2,999	
		
4,372,789	2,273,119	
		
2,741,000	137,000	
		
7,113,790	2,410,119	

39,937	
2,127	
160	
441,111	
8,944	
134,052	
419,499	
15,061	
9,221	
5,142	
11,130	
541,332	
21,689	
6,861	
14,913	
13,427	
6,209	
3,828	
4,499	
	
3,409,679	

59,000	
2,500	
500	
580,000	
10,200	
168,000	
983,488	
37,500	
51,500	
4,000	
16,000	
526,200	
43,630	
5,500	
62,720	
19,415	
2,910	
12,600	
3,250	
	
5,135,616	

CAPTIAL OUTLAY - WATER	
	
TOTAL WATER EXPENSES & CAPTIAL OUTLAY	

205,500	
	
3,615,178	

3,326,000	
	
8,461,616	

WASTEWATER DEPARTMENT

Adopted Budget
FY 2025-2026	Actual thru 5/31/26		TOTAL
Projected thru 9/30/2026	

 
Proposed Budget
FY 2026-2027

CHEMICALS	
LAB CHEMS/TEST EQUIP	
UNIFORMS/BOOT ALLOWANCE	
MOTOR FUELS	
DUES, LICENSES, PERMITS	
STAFF DEVELOPMENT	
CONFERENCES/WORKSHOPS	

260,000	105,803	
4,000	2,298	
5,000	3,881	
50,700	9,017	
11,000	7,186	
2,050	1,192	
9,000	5,209	

158,704	
3,447	
5,822	
13,525	
10,779	
1,788	
7,814	

280,000	
4,000	
7,000	
50,700	
14,000	
2,160	
9,000	

TOTAL WASTEWATER OPERATING & PERSONNEL	

SALARIES & WAGES	
SPECIAL PAY	
FICA EXPENSE	
PENSION EXPENSE	
457 MATCH	
HEALTH INSURANCE	
WORKER'S COMP. INSURANCE	
PAYROLL PROCESSING FEES	
TUITION REIMBURSEMENT	
TELEPHONE	
POSTAGE	
RENTALS AND LEASES	
INSURANCE	
REPAIR & MAINTENANCE	
COMPUTER EQUIPMENT & SUPPLIES	
COMPUTER SOFTWARE & SUBSCRIPTI	
OFFICE SUPPLIES	
OTHER OPERATING SUPPLIES	
TOOLS/EQUIP MAINTENANCE	
UNIFORMS/BOOT ALLOWANCE	
MOTOR FUELS	
DUES, LICENSES, PERMITS	
STAFF DEVELOPMENT	
CONFERENCES/WORKSHOPS	

592,180	355,764	
812	800	
45,304	26,674	
39,892	24,167	
35,530	21,399	
178,243	83,457	
14,805	8,294	
3,100	1,571	
15,200	-	
2,750	1,203	
1,000	27	
8,300	801	
8,800	3,624	
188,900	74,121	
2,500	269	
7,000	4,416	
1,500	797	
25,000	9,912	
10,000	5,937	
4,100	2,784	
4,500	1,105	
7,000	579	
7,000	188	
5,500	2,201	

533,646	
1,200	
40,012	
36,250	
32,098	
125,185	
12,441	
2,357	
-	
1,804	
40	
1,202	
5,436	
111,182	
403	
6,624	
1,196	
14,868	
8,905	
4,175	
1,658	
869	
282	
3,301	

621,848	
812	
47,572	
41,772	
37,312	
174,220	
15,546	
3,100	
15,200	
2,750	
1,000	
8,300	
6,600	
214,900	
5,000	
7,000	
4,700	
21,300	
35,000	
5,000	
3,000	
4,700	
10,000	
7,000	

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

1,208,916	630,090	
		
255,500	57,878	
1,464,416	687,968	
		
14,393,777	5,009,192	

945,135	
	
86,817	
1,031,952	
	
7,513,787	

1,293,632	
	
1,032,000	
2,325,632	
	
17,359,157	

3,701,441		1,836,904	

CAPITAL OUTLAY - WASTEWATER	

2,114,131		74,201	

TOTAL WASTEWATER EXPENSES & CAPITAL OUTLAY	

5,815,572		1,911,105	

2,755,356		4,627,909	
			
111,302		1,944,000	
			
2,866,657		6,571,909	

MAINTENANCE DEPARTMENT

SALARIES & WAGES	
SPECIAL PAY	
FICA EXPENSE	

1,108,437	692,561	
1,843	1,300	
84,797	51,539	

1,038,841	
1,950	
77,308	

1,164,369	
1,843	
89,079	

FIELD DEPARTMENT

Adopted Budget
FY 2025-2026	Actual thru 5/31/26		TOTAL
Projected thru 9/30/2026	

 
Proposed Budget
FY 2026-2027

PENSION EXPENSE	
457 MATCH	
HEALTH INSURANCE	
WORKER'S COMP. INSURANCE	
PAYROLL PROCESSING FEES	
TUITION REIMBURSEMENT	
WATER QUALITY TESTING	
NATURESCAPE IRR. SERVICE	
TELEPHONE	
POSTAGE	
ELECTRIC EXPENSE	
RENTALS AND LEASES	
SCADA-RENT & EQUIPMENT	
INSURANCE	
REPAIR & MAINTENANCE	
METER SYS MAINT AGREEMENT	
METER REPLACEMENT SUPPLIES	
METER REGISTER REPLACEMENTS	
COMPUTER EQUIPMENT & SUPPLIES	
COMPUTER SOFTWARE & SUBSCRIPTI	
OFFICE SUPPLIES	
OTHER OPERATING SUPPLIES	
TOOLS/EQUIP MAINTENANCE	
UNIFORMS/BOOT ALLOWANCE	
MOTOR FUELS	
DUES, LICENSES, PERMITS	
STAFF DEVELOPMENT	
CONFERENCES/WORKSHOPS	
REGULATORY COMPLIANCE	

74,564	46,059	
66,506	40,481	
291,324	144,707	
25,519	10,758	
5,300	3,372	
23,200	-	
1,000	974	
3,500	-	
8,500	5,655	
5,000	67	
124,000	73,649	
8,000	2,705	
56,040	37,360	
25,000	13,218	
486,130	338,070	
-	-	
76,736	33,199	
70,000	31,033	
4,300	1,812	
3,730	-	
2,000	1,130	
52,000	17,086	
17,000	6,319	
6,000	4,586	
25,000	18,344	
600	1,490	
15,750	352	
5,000	6,150	
-	-	

69,089	
60,722	
217,061	
16,138	
5,058	
-	
1,460	
-	
8,482	
101	
110,473	
4,058	
56,040	
19,826	
507,105	
-	
49,799	
46,550	
2,717	
-	
1,695	
25,629	
9,479	
6,879	
27,516	
2,235	
528	
9,225	
-	

75,319	
67,822	
279,980	
24,035	
5,700	
23,200	
1,500	
3,500	
7,500	
2,500	
145,193	
8,000	
56,040	
25,000	
664,410	
76,283	
47,500	
-	
3,000	
1,500	
2,000	
54,000	
17,000	
6,000	
32,000	
5,200	
15,880	
5,000	
20,000	

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

2,676,777	1,583,975	
		
7,660,000	369,347	
10,336,777	1,953,321	

2,375,962	
	
554,020	
2,929,982	

2,930,353	
	
5,968,899	
8,899,252	

TOTAL EXPENSES w/CAPITAL ALL DEPARTMENTS	

AVAILABLE FOR DEBT SERVICE	

28,004,209		8,564,845		12,847,267		30,489,754	
							
3,102,435		8,676,128		10,366,031		3,089,595	
							
1,965,000		-		1,965,000		2,025,000	
							
853,390		568,927		853,390		793,458	
							
2,818,390		568,927		2,818,390	2,818,458	
							
284,045				7,547,641		271,137	
							
1.10				3.68		1.10	

DEBT SERVICE
PRINCIPAL EXP-2016	

INTEREST EXP-2016	

TOTAL DEBT PAYMENTS	

Excess Revenues After Debt Service	

Debt Service Ratio	

BUDGET NARRATIVE
The District will use reserve funds in the amount of $14,800,000 to help offset infrastructure projects required by the Plant & Field departments, the majority of which 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 $9,099,732.

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 $8,235,726.

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.

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.

REVENUES (Continued)
Utility Permits
The District has a schedule of permit fees. The amount projected for permit fees is estimated at
$40,000.

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 $43,211.
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 $3,819.
Rent Revenue
This line item represents the lease space within the plant. The total budgeted revenue from this source is $171,861.
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 $10,000.

ADMINISTRATION & UTILITY BILLING EXPENDITURES
Salaries and Wages
The total amount of budgeted wages for this Fiscal Year is $1,213,823.

Special Pay
Special pay is a holiday bonus based on the employee’s number of years of service. This year’s expense is $2,735.

FICA Taxes
FICA tax is established by law, and the current rate is 7.65%. Based on salaries of $1,213,823, the amount projected for FICA tax is $92,857.

ADMINISTRATION & UTILITY BILLING EXPENDITURES (Continued)
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 $1,213,823, the amount projected for pension expense is $159,822.

Health Insurance
The District offers each employee Health, Life, Dental and Disability Insurance. The budgeted amount is $383,820.

Worker’s Compensation Insurance
Worker’s compensation insurance is budgeted for $3,035.

Tuition Reimbursement
The budgeted amount is estimated to be $38,000.

Payroll Processing Fees
The District contracts PayCom to process employees and board payrolls, including the filing of taxes. PayCom’s projected cost is $5,000. Projected OPEB expense is $6,500.

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
$50,000.

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 $98,400.

ADMINISTRATION & UTILITY BILLING EXPENDITURES (Continued)
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 $110,000. In addition, $35,000 is budgeted specifically for grant writing and administration.

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 $124,000.

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 $24,500.

Annual Audit
The District’s auditing firm is Citrin Cooperman & Company LLP. Based on the current contract this amount should not exceed $39,500.

Actuarial Computation – GASB Valuation Fee
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 $2,500.

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 $22,600.

Postage
Overnight deliveries, general, utility bills, and shipping services budgeted for $45,600.

Printing and Binding
Stationery, utility billing forms, personnel forms, envelopes, photocopies, and business cards
$35,975.

ADMINISTRATION & UTILITY BILLING EXPENDITURES (Continued)
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.

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 and maintenance for the upcoming Fiscal Year is budgeted for $98,300. 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 $3,500.

Other Current Charges
Bank charges, monitoring fees, document storage, and employee-related expenses that occur during the year are estimated at $55,425.

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 budgeted is
$93,000.

Computer/Technology Software & Supplies
This represents software, antivirus, web hosting, and computer equipment for this Fiscal Year, which should not exceed $102,000.

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 $3,500.

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 110 toilets for
$10,890.

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
$53,950.

Promotional Expenses, and Newsletters
The District is budgeting $58,600 for customer relations and promotions through newsletters and general promotions for the budget year.

Capital Outlay
The amount of $1,177,513 is budgeted to capital projects in FY 26-27. The amount of $1,107,513 represents the District’s share toward grant-related projects, and the remaining $70,000 is allocated to updates in the Administration building.

PLANT OPERATION EXPENDITURES
Salaries and Wages
The total amount of budgeted wages for this Fiscal Year is $3,016,133.

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 $3,016,133, the amount projected for FICA tax is $230,735.

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 $3,016,133, the amount projected for pension expense is $387,153.

Health Insurance
The District offers each employee Health, Life, Dental and Disability Insurance. The budgeted amount is $715,340.

Worker’s Compensation Insurance
Worker’s compensation insurance is budgeted for $61,771.

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 $13,600.

Tuition Reimbursement
The budgeted amount is $60,700.

Rentals and Leases
The District is budgeting $18,500 for miscellaneous equipment rentals.

PLANT OPERATION EXPENDITURES (Continued)
Computer/Technology Software & Supplies
Computer needs include equipment and software needed to maintain plant operations. This Fiscal Year, the projected amount for computers is $173,500.
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 $132,000.
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 $868,000.

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 $349,600.

Repair & Maintenance
Repair and maintenance expenses anticipated to be spent in the Fiscal Year are as follows:
Water Department - $983,488 Wastewater Department - $1,171,962 Maintenance Department - $214,900
Total Plant Repair & Maintenance - $2,370,350

Sludge Management - Sewer
Sludge removal costs are budgeted for $651,300.

Chemicals & Lab Supplies
Products used in the process of water and wastewater treatment. The amount projected to be spent in this Fiscal Year is $853,830.

PLANT OPERATION EXPENDITURES (Continued)
Office Supplies/Postage
Paper, pens, folders, and other office supplies. The projected amount for this Fiscal Year is
$13,700.

Operating Supplies/Tools
General operating supplies include safety supplies, miscellaneous tools and equipment. The projected amount is $84,300.

Uniforms
Uniform purchases, rentals and safety boot allowances are budgeted at $17,500.

Motor Fuels
Motor fuels include gasoline and diesel fuel needed for the operation of auxiliary generators. The projected amount is $116,420.

Dues, Licenses, Staff Development & Permits
This expense represents costs for plant license renewals for operations, subscriptions, books, schooling required to maintain licenses for plant employees, and job-related workshops. The projected amount for this Fiscal Year is $81,785.

Compliance & Studies
The District contracts with engineering firms to consult on projects for design and compliance to ensure CSID is in line with the most up-to-date processes. The budgeted amount for FY 26-27 of
$828,250 includes investigations into PFOS reduction implementation, PLC evaluation, and pretreatment filtering.

Capital Outlay – Plant Operations
The District is budgeting for replacing sand strainers, well upgrades, PLC MicroLogix system upgrades, rehabilitation of two lift stations within the plant, replacement of south blowers (1-3) control panels, relining the holding pond, blowers for the surge tank, and roof replacements around the plant. In addition to large projects, money is also allocated to update and purchase new equipment around the plant. The total amount budgeted for Plant Capital Outlay is
$6,302,000.

FIELD OPERATION EXPENDITURES
Salaries and Wages
The total amount of budgeted wages for this Fiscal Year is $1,164,369.

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 the current rate is 7.65%. Based on salaries of $1,164,369, the amount projected for FICA tax is $89,079.

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 $1,164,369, the amount projected for pension expense is $143,141.

Health Insurance
The District offers each employee Health, Life, Dental and Disability Insurance. The budgeted amount is $279,980.

Worker’s Compensation Insurance
Worker’s compensation insurance is budgeted for $24,035.

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 $5,700.

Tuition Reimbursement
The projected amount is $23,200.

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 $1,500.

FIELD OPERATION EXPENDITURES (Continued)
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 $7,500.

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 $145,193.

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 $664,410.

Dues, Licenses, Staff Development & Permits
This expense represents the cost for license renewals, subscriptions, books, and schooling required to maintain licenses to operate. The projected amount is $26,080.
Meters & Meter Supplies
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. The amount budgeted for meter maintenance is $47,500. Starting FY 26-27 there will also be a yearly maintenance contract cost for the new water meters of $76,283.
Office Supplies/Postage
Paper, pens, folders, and other office supplies. The projected amount for this Fiscal Year is
$4,500.

FIELD OPERATION EXPENDITURES (Continued)
Operating Supplies/Tools
General operating supplies include laboratory chemicals and miscellaneous tools and equipment. The projected amount is $71,000.

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 $32,000.

Computer/Technology Software & Supplies
Computer needs include equipment and software needed to maintain field operations. This Fiscal Year, the projected amount for computers is $4,500.

Compliance & Studies
The Florida Department of Environmental Protection requires all wastewater facilities to develop a Collection System Action Plan. The budgeted amount for FY 25-26 is $20,000.

Capital Outlay
The District is budgeting for projects including rehabilitation of a lift station, storage building for portable generators, valve replacements, utility canal crossing updates, and continuing water meter replacements across the District. The expected amount for this Fiscal Year is $5,968,899.

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.

The 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 FY 2026-2027 Budget includes a principal payment of $2,025,000 and $793,458 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