Memo ............................................................................................................................................. 1-1 Fund Balance Revenues and Expenditures .................................................................... 1-2 Countywide Fund Summary Report ................................................................................. 1-5 TO: Honorable Chair and County Commissioners THROUGH: Don Fisher, County Manager FROM: Matthew Fuhrer, OMB Director DATE: September 10, 2025 RE: Fiscal Year 2026 (FY26) Recommended Final Budget The preparation of the Fiscal Year 2026 (FY26) budget, which began many months ago, concludes September 15, 2025, with the Final Public Hearing. I would like to once again express appreciation to all of our partners (the Ninth Judicial Circuit Court, Constitutional Officers, the County Attorney, etc.), and the County Departments for their efforts to submit budgets that continue to provide a high level of service to our residents, businesses, and visitors. Additionally, we would like to recognize the efforts of the OMB team that work tirelessly to prepare the budget and documents for each stage throughout the process. Through the leadership of the Board of County Commissioners, we are able to submit a budget for FY26 at the same millage rates for the General Fund, County EMS, Library, and a SAVE Osceola millage rate in support of the Referendum approved by voters in 2024. The Budget continues to provide necessary services to the citizens in furtherance of the goals set out by the Board within the County’s Strategic Plan. The FY26 Budget includes a commitment to the core services being provided to the Osceola County residents, businesses, and visitors. Also included is a significant continued investment in the County's infrastructure through transportation, public safety, and facility efficiencies and improvements to support a high level of public services. As noted during the Tentative Budget hearing, there have been minor changes incorporated into the Recommended Final Budget as noted below. • Incorporation of a revised Property Appraiser’s budget as approved by the Department of Revenue • Operating Expenses were adjusted to support the increased mowing contract for Osceola Parkway • Capital Outlay within the Library Fund was reduced due to the completion of the Library Bookmobile project • Capital Outlay in the General Capital Outlay Fund was adjusted due to the addition of the carry forwards for the FOWLP Technology and Cornerstone projects • Capital Outlay within the Special Purpose Capital Fund was adjusted due to the addition of a carry forward for the Neptune Road Improvement project The overall impact of the recommended changes is an increase of $21,208,891 for a Countywide Recommended Final budget of $3,096,581,866. Title ...................................................................................................................... Page Resolution 25-125R ................................................................................................... 2-1 Resolution 25-126R ................................................................................................... 2-4 Title ............................................................................................................... Page Resolution 25-128R ................................................................................................... 3-1 Schedule A ...................................................................................................................... 3-3 RESOLUTION NO. 25-128R A RESOLUTION OF THE BOARD OF COUNTY COMMISSIONERS OF OSCEOLA COUNTY, FLORIDA APPROVING THE BUDGET FOR FISCAL YEAR 2025-2026; DIRECTING THE COUNTY MANAGER TO DELIVER A LETTER OF NOTIFICATION TO THE SHERIFF; PROVIDING FOR CONFLICTS AND SEVERABILITY; AND PROVIDING AN EFFECTIVE DATE. WHEREAS, on September 4, 2025, the Board of County Commissioners of Osceola County, Florida (the "Board") adopted Resolution No. 25-106R, adopting the tentative budget for Fiscal Year 2024-2025; and WHEREAS, upon approval of the tentative budget for Fiscal Year 2025-2026, the Board prepared and advertised a statement summarizing all of the tentative budgets, as required by Section 129.03, Florida Statutes; and WHEREAS, the Board has conducted a public hearing to consider adoption of its final budget for Fiscal Year 2025-2026 and the millage rates necessary to fund the final budget, as required by Sections 129.03(3)(c) and 200.065, Florida Statutes; and WHEREAS, the Board has adopted Resolutions No. 25-125R, 25-126R, and 25-127R adopting the final millage rates for Fiscal Year 2025-2026; NOW THEREFORE, BE IT RESOLVED BY THE BOARD OF COUNTY COMMISSIONERS OF OSCEOLA COUNTY, FLORIDA: SECTION 1. ADOPTION OF FINAL BUDGET (A) The final Osceola County budget for Fiscal Year 2025-2026, totaling $3,096,581,866 summarized by fund and revenue/expense category in Schedule A, is hereby approved and adopted. There are hereby appropriated out of anticipated revenues and balances brought forward, all funds and monies necessary to meet the appropriations and reserves stipulated by and in said budget. (B) It is hereby found and determined that each of the expenditures authorized by the budget for Fiscal Year 2025-2026, as summarized in Schedule A, is required to fund programs and facilities necessary for essential public purposes affecting the health, welfare and safety of the inhabitants of Osceola County or which are legally mandated by applicable law. SECTION 2. LETTER OF NOTIFICATION. The County Manager is hereby authorized and directed to prepare, execute and deliver a letter of notification informing the Sheriff of budget changes subsequent to his request and stating the Sheriff's budget for Fiscal Year 2025-2026. SECTION 3. CONFLICTS AND SEVERABILITY. All sections or parts of sections of all resolutions or parts of resolutions in conflict herewith are hereby repealed to the extent of such conflict. If any section, subsection, sentence, clause or provisions of this Resolution is held unconstitutional, inoperative, or void by a court of competent jurisdiction, such holding shall not affect the remainder of the Resolution. SECTION 4. EFFECTIVE DATE. This Resolution shall take effect immediately upon its adoption. DULY ADOPTED this 15th day of September, 2025. BOARD OF COUNTY COMMISSIONERS OF OSCEOLA COUNTY, FLORIDA By:________________________________ Chair/Vice Chair ATTEST: OSCEOLA COUNTY CLERK OF THE BOARD By:________________________________ Clerk/ Deputy Clerk of the Board As authorized for execution at the Board of County Commissioners meeting of: ____________________________________ Fund - Fund Title ................................................................................. Page Changes Between Stages ....................................................................................4-1 Fund Group Budget Summary .........................................................................4-2 001 – General Fund ..............................................................................................4-3 010 – Designated Ad Valorem Tax (DAT) Fund .......................................4-4 Changes Between Stages Adjustments have been made to the General Funds since the Tentative Budget was presented on 09/04/2025. There were no changes to the Designated Ad Valorem Tax Fund (DAT) therefore, a summary of changes within the General Fund are detailed below: • Transfers Out were adjusted based on the final Property Appraiser’s budget as approved by the Department of Revenue which was offset by an adjustment to Reserve Stability. Fund - Fund Title ............................................................................................ Page Changes Between Stages.......................................................................................... 5-1 Fund Group Budget Summary ............................................................................... 5-2 101-TDT RIDA Tax Bond 2012 Project .............................................................. 5-3 102-Transportation Trust Fund ........................................................................... 5-4 103-Drug Abuse Treatment Fund ........................................................................ 5-5 104-Tourist Development Tax .............................................................................. 5-6 105-Fifth Cent Tourist Development Tax ......................................................... 5-7 106-Sixth Cent Tourist Development Tax ........................................................ 5-8 107-Library District ................................................................................................... 5-9 109-Law Enforcement Trust Fund ................................................................... 5-10 111-SHIP State Housing Initiative Program ................................................. 5-11 112-Emergency (911) Communications ........................................................ 5-12 115-Court Facilities Fund ..................................................................................... 5-13 118-Homeless Prevention & Rapid Re-Housing Fund ............................. 5-14 124-Environmental Land Acquisitions ........................................................... 5-15 125-Environmental Land Maintenance.......................................................... 5-16 128- Pond Maintenance MSBU ........................................................................... 5-17 129-Street Lighting MSBU .................................................................................... 5-18 130-Court Related Technology Fund .............................................................. 5-19 134-Countywide Fire/EMS .................................................................................. 5-20 137-HOME Fund ....................................................................................................... 5-21 139-Criminal Justice Training ............................................................................ 5-22 141-Boating Improvement .................................................................................. 5-23 142-Mobility Fee East District Fund ................................................................ 5-24 143-Mobility Fee West District Fund .............................................................. 5-25 145-Red Light Cameras ......................................................................................... 5-26 147- Conservation Lands Perpetual Maintenance & Acquisition ....... 5-27 148-Building Fund ................................................................................................... 5-28 149-East U.S. 192 CRA Fund ................................................................................ 5-29 151-CDBG Fund ........................................................................................................ 5-30 152-Municipal Service Taxing Unit (MSTU) ................................................. 5-31 153-Municipal Service Benefit Unit (MSBU) ................................................ 5-32 154-Constitutional Gas Tax ................................................................................. 5-33 155-West 192 MSBU Phase I ............................................................................... 5-34 156-Federal and State Grants ............................................................................. 5-35 158-Intergovernmental Radio Communications ....................................... 5-36 168-Section 8 ............................................................................................................. 5-37 177-Fire Impact Fee ................................................................................................ 5-38 178-Parks Impact Fee ............................................................................................ 5-39 180-Inmate Welfare ................................................................................................ 5-40 187-Road Impact Fee Poinciana Overlay ....................................................... 5-41 189-Second Local Option Fuel Tax ................................................................... 5-42 190- Mobility Fee Northeast District Fund ................................................... 5-43 191-Mobility Fee Southeast District Fund .................................................... 5-44 192- Northeast Infrastructure Improvement Area Fund ....................... 5-45 193- Southeast Infrastructure Improvement Area Fund ........................ 5-46 Changes Between Stages Adjustments have been made to the Special Revenue Funds since the Tentative Budget was presented on 09/04/2025 as detailed below: • Fund 107 – Library Fund o Capital Outlay was adjusted due to the reduction of a carry forward for the Library Bookmobile project that was completed in FY25, which was offset by a reduction in Other Sources revenue. o Transfers Out were adjusted based on the final Property Appraiser’s budget as approved by the Department of Revenue which was offset by an adjustment to Reserve Stability. • Fund 125 – Environmental Lands Maintenance Fund o Transfers Out were adjusted based on the final Property Appraiser’s budget as approved by the Department of Revenue which was offset by an adjustment to Reserve Restricted as these funds are for the perpetual maintenance. • Fund 134 – Countywide Fire Fund o Transfers Out were adjusted based on the final Property Appraiser’s budget as approved by the Department of Revenue which was offset by an adjustment to Reserve Contingency. Fund - Fund Title ..................................................................................... Page Changes Between Stages .......................................................................................... 6-1 Fund Group Budget Summary ............................................................................... 6-2 201-Limited G.O. Refunding Bonds, Series 2015 ........................................... 6-3 210-Debt Service West 192 Phase IIC ................................................................ 6-4 211-Sales Tax Revenue Bonds, Series 2015A ................................................. 6-5 241-DS Infrastructure Sales Surtax, Series 2015 .......................................... 6-6 242-Sales Tax Revenue Refunding Bonds, Series 2016A........................... 6-7 243-TDT Revenue Bonds, Series 2016 .............................................................. 6-8 244-Infrastructure Sales Tax Refunding Bonds, Series 2017 .................. 6-9 245-Sales Tax Revenue Refunding Bonds, Series 2017 ........................... 6-10 246-Public Improvement Revenue Bonds, Series 2017 .......................... 6-11 247-TDT Refunding Bonds, Series 2019 ........................................................ 6-12 248-DS Communications Equipment Upgrade (MOTOROLA) .............. 6-13 249-DS CIRB 2019 ................................................................................................... 6-14 250-G.O. Bonds, Series 2020 ............................................................................... 6-15 251-Public Improvement Revenue Bonds, Series 2020 .......................... 6-16 252-TDT Revenue Refunding Bond, Series 2022 ....................................... 6-17 253-DS Sales Tax Revenue Refunding Bonds, Series 2025A ................. 6-18 254-Infrastructure Sales Surtax Rev Bonds, Series 2025 ....................... 6-19 255-TDT Revenue Bonds, Series 2025 ........................................................... 6-20 Changes Between Stages No adjustments have been made to the Debt Service Funds since the Tentative Budget was presented on 09/04/2025. Fund- Fund Title ......................................................................................... Page Changes Between Stages .......................................................................................... 7-1 Fund Group Summary ............................................................................................... 7-2 306-Local Option Sales Tax .................................................................................... 7-3 315-General Capital Outlay..................................................................................... 7-4 328-Special Purpose Capital .................................................................................. 7-5 331-Countywide Fire Capital ................................................................................ 7-6 332-Public Improvement Revenue Bonds, Series 2017 ............................ 7-7 334-Transportation Improvements Construction ....................................... 7-8 335-TDT Capital Improvement Bond Proceeds, Series 2025 ................. 7-9 336-Infra Sales Surtax Capital Imp Bond Proceeds, Series 2025 ....... 7-10 Changes Between Stages Adjustments have been made to the Capital Funds since the Tentative Budget was presented on 09/04/2025 as detailed below: • Fund 315 – General Capital Outlay Fund o Capital Outlay was adjusted due to the addition of carry forwards for the FOWLP Technology, Cornerstone T28, Cornerstone T31, and Cornerstone T57 projects, with a corresponding adjustment to Charges for Services revenue. • Fund 328 – Special Purpose Capital Fund o Capital Outlay was adjusted due to the addition of a carry forward for the Neptune Road Improvement project, with a corresponding adjustment to Intergovernmental Revenue and Miscellaneous Revenues. Fund - Fund Title ....................................................................................... Page Changes Between Stages.......................................................................................... 8-1 Fund Group Budget Summary ............................................................................... 8-2 401-Solid Waste .......................................................................................................... 8-3 407-Osceola Parkway ............................................................................................... 8-4 Changes Between Stages Adjustments have been made to the Enterprise Funds since the Tentative Budget was presented on 09/04/2025 as detailed below: • Fund 407 – Osceola Parkway o Operating Expenses were adjusted to support the increased mowing contract for Osceola Parkway which was offset by adjustments to Reserves Operating and Reserves for Capital-Undesignated. Fund- Fund Title ......................................................................................... Page Changes Between Stages .......................................................................................... 9-1 Fund Group Budget Summary ............................................................................... 9-2 501-Workers’ Compensation Internal Service Fund ................................... 9-3 502-Property & Casualty Insurance Internal Service Fund ...................... 9-4 503-Dental Insurance Internal Service Fund .................................................. 9-5 504-Health Insurance Internal Service Fund .................................................. 9-6 505-Life, LTD, and Voluntary Life Internal Service Fund ......................... 9-7 509-Fleet General Oversight Internal Service Fund .................................... 9-8 510-Fleet Maintenance Internal Service Fund ............................................... 9-9 511-Fleet Fuel Internal Service Fund .............................................................. 9-10 Changes Between Stages No adjustments have been made to the Internal Service Funds since the Tentative Budget was presented on 09/04/2025. OSCEOLA COUNTY BOARD OF COUNTY COMMISSIONERS AGENDA REQUEST DEPT./OFFICE: COUNTY ADMINISTRATION MEETING DATE: 09/15/2025 DIRECTOR/MANAGER: REQUEST TYPE: REGULAR AGENDA REQUEST Approve the FY26 Organizational Chart submitted by the County Manager to include 1829.24 Full Time Equivalent (FTE) positions as included in the Recommended FINAL Budget. STRATEGIC PLAN GOAL Efficient & High Performing County Government FINANCIAL INFORMATION TOTAL REQUESTED AMOUNT: There is no financial impact other than staff time to prepare the item. Funds to support the number of FTEs are included in the Recommended FINAL Budget. BACKGROUND INFORMATION • Pursuant to Chapter 1 of the Administrative Code, 1.2(M) County Manager, the County Manager shall submit an Organizational Chart to the Board. • The Chart includes the number of positions included in the FY26 Recommended FINAL Budget (1,829.24). • Staff Recommends approval. NeoCity OSCEOLA COUNTY BOARD OF COUNTY COMMISSIONERS COUNTY MANAGER Donald S. Fisher CHIEF OPERATING OFFICER Beth Anne Knight Office of Mgmt. & Budget Matthew Fuhrer ASSISTANT COUNTY MANAGER Amanda Clavijo Economic Development Christina Morris Grants Management and Contract Compliance Financial Service Leslie Felix Office of Sustainability Katie-Rose Imbriano Procurement Services Robert H. Rosenstein DEPUTY COUNTY MANAGER Donna L. Renberg Animal Services Walter Krujaick Emergency Management Bill Litton OHP/Extension Services Sports and Events Faciltiies Fire Rescue & EMS Larry Collier Corrections Department Yuberky Almonte Audit & Organizational Imp. Jamie Rowland DEPUTY COUNTY MANAGER Dave Tomek Environment & Public Lands Linette Matheny Transportation & Transit Christina N. Colon Public Works Mehul Perekh Community Development Raymond Stangle Real Estate Management Community Centers Paul A. Satchfield ASSISTANT COUNTY MANAGER Celestia McCloud Board Support Rachel Wildermuth Information Technology Richard Van Natta Communications Tyler Winik Library Services Jason R. Long Housing & Community Services Danicka Ransom Human Resources & Risk Mgmt. Maria A. Colon Government Affairs Mike Nichola County Attorney Frank Townsend (Organization Chart) OSCEOLA COUNTY CITIZENS