City of Deltona

2345 Providence Blvd.

Deltona, FL 32725

Minutes

City Commission Workshop

Monday, August 25, 2025

1. CALL TO ORDER:

5:30 PM

Deltona Commission Chambers

The meeting was called to order at 5:30 p.m. by Mayor Avila.

2. ROLL CALL – CITY CLERK:

Present:6 -

Mayor Avila

Vice Mayor Heriot

Commissioner Avila-Vazquez

Commissioner Colwell

Commissioner Howington

Commissioner Santiago

Absent:1 - Commissioner Lulli

3. PLEDGE TO THE FLAG:

4. DISCUSSION ITEMS:

FY 2025-2026 Proposed Budget Discussions (Operational Fund Budgets

to include Revenue and Expenditures, CIP, Capital Outlay and Special

Assessments)

The Finance Director gave a PowerPoint Presentation (PPP) to include slides on

FY2025-26 Budget Workshop Recap, FY2025-26 Budget Overview, 10-Year Historical

Millage Rate (Fiscal Year), 10-Year Historical Average Taxable Value and Property Taxes

Per Household (Fiscal Year), and 10-Year Historical Adopted Millage Rate - By Taxing

Authority (Fiscal Year).

The Commission, Deputy City Manager and Finance Director spoke about

lowering/increasing the millage rate and adopting the TRIM (Truth in Millage).

The Finance Director continued with the presentation to include slides on What is a Mill?,

FY2025-26 Rate Studies, State Revenues (Outstanding), FY2025-26 Citywide Budget

Summary, FY2025-26 Budget by Fund, FY2025-26 General Fund, and FY2025-26 General

Fund Budget by Department.

The Commission and Finance Director spoke about Team Volusia, and events in the

courtyard.

The Finance Director continued with the presentation to include slides on Commission

Requests, FY2025-26 Special Revenue Funds, and Special Assessments.

The Commission, City Manager, Deputy City Manager and Finance Director, spoke about

lake management, special assessments and stormwater funds, property values, taxable

and market values, and increase to CIP (Capital Improvement Projects).

The Finance Director continued with the presentation to include slides on FY2025-26

Enterprise Fund, Enterprise Budget Changes from Staff Recommended to Tentative

Budget, FY2025-26 Internal Service Funds, FY2025-26 Capital Outlay, and Capital Outlay

Changes from July 14th, FY2025-26 Capital Improvement Projects, and CIP Changes from

July 14th.

The Commission and Finance Director spoke about road resurfacing, road grading and

reports, road inspections, and internal communications.

The Finance Director continued with the presentation to include slides on RFP#25020

Forensic and Compliance Audit, and Recommended Timeframe: RFP#25020 Forensic

and Compliance Audit.

The Commission, City Manager, and Finance Director spoke about the accepting the bids,

scope of work, FY2024-25 audit results, compliance audit vs. forensic audit, cost of audits

done in other cities, wasting tax payer money, DOGE (Department of Government

Efficiency) presentation, and media.

Commissioner Avila-Vazquez called for a point of order, the discussion is off topic.

The Commission, City Manager, Deputy City Manager, City Attorney and Finance Director

spoke about DOGE audit, cost savings, DOGE focusing on specific items, DOGE looking

at programs and DEI (Diversity, Equity and Inclusion) initiatives, grant programs, steady

decline in millage rate, reduction in staffing, two requests from DOGE, financial annual

requirements, and policy decision.

The Mayor asked for a consensus to see if the Commission is interested in

having DOGE to do a presentation before the Commission and a majority of the

Commission concurred.

The Commission and Finance Director spoke about auditing procedures, the DOGE audit

procedure, residents wanting an audit, media reports, the urgency to do things, the

moratorium and suing the State, damaging the City's reputation, personal attacks, respect,

supporting good/bad legislation, SB 180, audit comments, property tax reform, IRS audit

and Form 1099 filing, Form 1095 penalty, and studies and consultants.

The Finance Director continued with the presentation to include slides on What is the

appropriate level of fund balance at 9/30?, Citywide Debt, Upcoming Meetings, and

Commission Clarification Requested.

The Commission, City Manager, Deputy City Manager, City Attorney and Finance Director

spoke about amending the procurement policy, the $25,000 purchasing threshold,

exempting items, emergency procurement process, other jurisdiction's thresholds, bringing

back options, items to bring back, earmarking toward lake management, increasing the

millage rate, park CIP projects, litigation, generator and covering, full roll-back, impact fees,

water projects, walking trails, government connection, and past and future park investments.