Valencia
Water Control District

Proposed Budget FY2027

Table of Contents

1-2

3-6

7

	General Fund

	General Fund Narrative

	Capital Reserve Fund

Adopted
Budget	Actual
Thru	Projected
Next	Total
Projected	Proposed
Budget	
FY2026	3/31/26	6 Months	9/30/26	FY2027	

Revenues:		
Assessments - Tax Roll	$	617,665	$	455,007	$	162,658	$	617,665	$	617,665	
Interest	2,000	2,820	1,050	3,870	2,400	
Miscellaneous Revenues	-	1,608	-	-	-	
Total Revenues	$	619,665	$	459,436	$	163,708	$	621,535	$	620,065	

Expenditures:						
Administrative:						
Supervisor Fees	$	2,500	$	350	$	950	$	1,300	$	2,500	
Engineering Fees	37,200	14,593	16,600	31,193	37,200	
Attorney Fees	12,000	6,000	6,000	12,000	12,000	
Annual Audit	4,700	-	4,600	4,600	4,700	
Assessment Administration	5,408	5,408	-	5,408	5,678	
Management Fees	57,622	28,811	28,811	57,622	60,503	
Information Technology	1,947	974	974	1,947	2,044	
Website Maintenance	1,298	649	649	1,298	1,363	
Insurance	16,428	15,008	-	15,008	16,509	
Report Preparation - NPDES	15,000	4,563	5,438	10,000	15,000	
Office Lease/Storage	3,480	1,782	1,782	3,564	4,206	
Printing & Binding	500	66	284	350	500	
Postage	600	144	256	400	600	
Legal Advertising	2,500	246	2,254	2,500	2,500	
Bank Fees	600	365	270	635	650	
Other Current Charges	400	-	200	200	200	
Office Supplies	350	32	68	100	150	
Election Fees	5,500	-	5,600	5,600	5,600	
Meeting Rental Fee	500	100	250	350	500	
Dues, Licenses & Subscriptions	2,175	175	2,000	2,175	2,175	
Total Administrative:	$	170,708	$	79,265	$	76,985	$	156,250	$	174,579	
Operations & Maintenance						
Contracts:
Aquatic Weed Control	
$	45,651	
$	15,326	
$	29,880	
$	45,205	
$	45,651	
Mowing	130,000	25,396	104,604	130,000	130,000	
Tree Trimming	40,000	-	40,000	40,000	40,000	
Water Quality Monitoring	19,746	9,873	9,873	19,746	19,746	
Repairs & Maintenance:	
Canal & Retention Pond Maintenance	$	30,000	$	8,200	$	18,000	$	26,200	$	30,000	
Security Gates & Signs	750	-	375	375	750	
NPDES Inspection & Fees	6,000	1,875	1,000	2,875	6,000	
Operating Supplies	500	-	250	250	500	
Contingency	2,500	-	1,250	1,250	2,500	
Total Operations & Maintenance:	$	275,147	$	60,670	$	205,232	$	265,901	$	275,147	

Adopted
Budget	Actual
Thru	Projected
Next	Total
Projected	Proposed
Budget	
FY2026	3/31/26	6 Months	9/30/26	FY2027	

Capital Improvements		
Transfer Out - Capital Reserve	$	173,810	$	-	$	173,810	$	173,810	$	170,339	
Total Reserves	$	173,810	$	-	$	173,810	$	173,810	$	170,339	
						
Total Expenditures	$	619,665	$	139,935	$	456,026	$	595,961	$	620,065	
						
Excess Revenues (Expenditures)	$	-	$	319,500	$	(292,318)	$	25,574	$	(0)	
						
Fund Balance - Beginning	$	-	$	133,296	$	-	$	133,296	$	-	
						
Fund Balance - Ending	$	-	$	452,796	$	(292,318)	$	160,478	$	(0)	

	Maintenance Tax
FY2026	Maintenance Tax
FY2027	

Net Assessment	
$617,665	
$617,665	
Collection Cost (5%)*	$32,509	$32,509	
Gross Assessment	$650,174	$650,173	
Number of Units	9608	9608	
Total Levy	$67.67	$67.67	

Collection percentage is total of 3% Tax Collector Discount Fee & 2% Collection Fee

REVENUES:

Assessments – Tax Collector

The District will levy a non-ad valorem assessment on all the assessable property within the District to fund all general operating and maintenance expenditures during the fiscal year. These assessments are billed on tax bills.

EXPENDITURES:

Administrative:

Supervisors Fees

Chapter 190, Florida Statutes, allows for each Board member to receive compensation per meeting. Each Supervisor is paid for the time devoted to District business and meetings. The amount is based on 5 supervisors attending 10 meetings during the fiscal year.

Engineering Fees

The District's engineer, CPH, Inc., will be providing general engineering services to the District, e.g. attendance and preparation for monthly board meetings, preparation and review of contract specifications and bid documents, and various projects assigned as directed by the Board of Supervisors and the District Manager.

Description	Monthly	Annual	
Engineering Services	$2,100	$25,200	
Contingency		$12,000	
Total		$37,200	

Attorney Fees

The District's legal counsel, Stephen F. Broome, P.A., will be providing general legal services to the District, e.g. attendance and preparation for monthly meetings, preparation and review of agreements and resolutions, and other research assigned as directed by the Board of Supervisors and the District Manager.

Description	Monthly	Annual	
Attorney Fees	$1,000	$12,000	
Total		$12,000	

Annual Audit

The District is required by Florida Statutes to arrange for an independent audit of its financial records on an annual basis.

Assessment Administration

The District has contracted with Governmental Management Services-Central Florida, LLC to levy and administer the collection of non-ad valorem assessment on all assessable property within the District.

Management Fees

The District has contracted with Governmental Management Services-Central Florida, LLC to provide Management, Accounting and Recording Secretary Services for the District. The services include, but not limited to, recording and transcription of board meetings, budget preparation, all financial reporting, annual audit, etc.

Information Technology

The District has contracted with Governmental Management Services-Central Florida, LLC for costs related to District’s information systems, which include but are not limited to video conferencing services, cloud storage services and servers, security, positive pay implementation and programming for fraud protection, accounting software, etc.

Website Maintenance

The District has contracted with Governmental Management Services-Central Florida, LLC for the costs associated with monitoring and maintaining the District’s website created in accordance with Chapter 189, Florida Statutes. These services include site performance assessments, security and firewall maintenance, updates, document uploads, hosting and domain renewals, website backups, etc.

Insurance

The District’s general liability and public officials liability insurance coverage is provided by Florida Insurance Alliance (FIA). FIA specializes in providing insurance coverage to governmental agencies.

Report Preparation - NPDES

Represents estimated costs for preparation of NPDES reports and compliance requirements.

Office Lease/Storage

Represents estimated fees to maintain District records at storage facility located within Orange County near District.

Printing & Binding

Printing and Binding agenda packages for board meetings, printing of computerized checks, stationary, envelopes etc.

Postage

The District incurs charges for mailing of agenda packages, overnight deliveries, checks for vendors and other required correspondence.

Legal Advertising

The District is required to advertise various notices for monthly Board meetings, public hearings, etc. in a newspaper of general circulation.

Bank Fees

Represents monthly fees charged by Truist Bank for the District’s operating account.

Other Current Charges

Represents any miscellaneous administrative expenses incurred during the fiscal year.

Office Supplies

The District incurs charges for office supplies that need to be purchased during the fiscal year.

Election Fees

Represents estimated costs for mass printing, postage & mailing of annual election proxies.

Meeting Rental Fee

Represents reservation fee paid to Lake Ridge Village Club Association for monthly meetings at onsite community center.

Dues, Licenses & Subscriptions

The District is required to pay an annual fee to the Florida Department of Commerce for $175 and an annual fee to the Florida Association of Special Districts for $2,000.

Operating and Maintenance:

Aquatic Weed Control

Represents cost for maintenance to all canals and retention/detention ponds located within the District. Services include furnishing personnel, equipment, and herbicides to effectively control the excessive weed growth and as needed, supply triploid carp grass. The District has contracted with Aquatic Management Strategies, Inc. for these services.

Description	Monthly	Annual	
Aquatic Weed Control	$2,554	$30,651	
Contingency (Triploid Grass Carp)		$15,000	
Total		$45,651	

Mowing

The District will maintain the canal and detention pond mowing within the District. Areas included are the C-1, C-3, C-4, C-5, C-6, C-10, C-11 & C-12 canals as well as ponds in the subdivisions of Greenbriar, Lakeridge, Waterview, Somerset, Deer Creek, Parkview Terrace, Parkview North, Parkview Pointe and Windsor Walk Villages. The District has contracted with Sthern Environmental, Inc. for this service.

Description	Monthly	Annual	
Short Mowing (7 per year)	$5,921	$41,448	
Long Mowing (6 per year)	$14,280	$85,677	
Contingency		$2,875	
Total		$130,000	

Tree Trimming

Represents estimated costs for tree trimming within District maintained areas.

Water Quality Monitoring

Represents costs for the monthly water quality testing. District has contracted with Eurofins Drinking Water and Wastewater Southeast f/k/a Flowers Chemical Laboratories.

Description	Monthly	Annual	
Water Quality Testing	$1,646	$19,746	
Total		$19,746	

Canal & Retention Pond Maintenance

Represents monthly AMIL gate and discharge structures maintenance and recording along with estimated costs for non-capital project repairs.

Description	Monthly	Annual	
AMIL Gate & Discharge Structure	$1,000	$12,000	
Maintenance & Recording			
Contingency (Misc. Repairs)		$18,000	
Total		$30,000	

Security Gates & Signs

Represents estimated costs for the purchase and installation of any signs, i.e., no fishing, no trespassing, and/or repairs to the District’s security gates.

NPDES Inspection & Fees

Represents annual fees paid to State of Florida Department of Environmental Protection and Orange County Environmental Protection Division as well as any inspection fees.

Description	Annual	
Water Atlas Maintenance Fee	$1,000
Regulatory Program & Surveillance Fee	$1,875
Contingency (Inspections)	$3,125	
Total	$6,000	

Operating Supplies

Represents estimated costs for the purchases of operating supplies.

Contingency

Represents any additional field expense that may not have been provided for in the budget.

Transfer Out – Capital Reserve

Represents funds to transferred to the Capital Reserve fund.

Valencia
Water Control District
Proposed Budget FY2027
Capital Reserve Fund

Adopted
Budget	Actual
Thru	Projected
Next	Total
Projected	Proposed
Budget	
FY2026	3/31/26	6 Months	9/30/26	FY2027	

Revenues:		
Transfer In	$	173,810	$	-	$	173,810	$	173,810	$	170,339	
Interest	45,000	25,604	19,396	45,000	40,000	
Total Revenues	$	218,810	$	25,604	$	193,206	$	218,810	$	210,339	

Expenditures:						
Contingency	$	600	$	273	$	270	$	543	$	600	
Capital Improvements	94,734	146,900	93,083	239,983	210,759	
Total Expenditures	$	95,334	$	147,173	$	93,353	$	240,526	$	211,359	
						
Excess Revenues (Expenditures)	$	123,476	$	(121,569)	$	99,854	$	(21,716)	$	(1,020)	
						
Fund Balance - Beginning	$	1,239,466	$	1,468,491	$	-	$	1,468,491	$	1,446,775	
						
Fund Balance - Ending	$	1,362,942	$	1,346,921	$	99,854	$	1,446,775	$	1,445,755	

Capital Improvement Projects Fiscal Year 2026
Description	

Estimated Cost	
C-10 Canal - Bank at Bend - West of Orangewood	$	146,900.00	
C-3/C-1 Canal Weir Replacement	27,187.50	
C-10 Overflow Weird at S-901 - Erosion	65,895.00	
Total	$	239,982.50	

Capital Improvement Projects Fiscal Year 2027
Description	Estimated Cost	
C-4 & C-5 Canal Regrading	$	210,759.00	
Total	$	210,759.00	

Capital Improvement Projects Fiscal Year 2028
Description	

Estimated Cost	
Tract F Pond Dredging	$	61,000.00	
Parkview Terrace Pond Dredging	75,400.00	
C-11 Canal Dredging West of SOBT	145,384.00	
Total	$	281,784.00	

Capital Improvement Projects Fiscal Year 2029
Description	Estimated Cost	
C-11 Canal, S-1101 Dredging, Beachline & JYP	$	302,700.00	
Total	$	302,700.00	

Capital Improvement Projects Fiscal Year 2030
Description	

Estimated Cost	
C-11 Canal - Restabilization, Regrading S-1102	$	116,059.38	
C-12 Canal - Install Underdrain	105,900.00	
C-3 Canal - Additional Weir/Bank Stabilization	14,030.00	
MES Repairs	41,700.00	
Total	$	277,689.38	

Capital Improvement Projects Fiscal Year 2031
Description	Estimated Cost	
C-10 Bank Restoration - Behind Office	$	44,800.00
C-11 Canal Dredging South of Taft Vineland Road	181,946.50	
Total	$	226,746.50	

Combined Total	$  1,539,661.38