Finance Department

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Finance Department

The Finance Department oversees the Town’s budget, purchasing, accounting, payroll and human resource functions.

Heather Christmas
Deputy Town Manager/Town Treasurer
Phone: 772-231-1771 ex 132

Darlene Wiltzius
Human Resources/Finance Manager
Phone: 772-231-1771 ex 131

Town Financials

Chapter 218.39 of the Florida Statutes, requires an independent certified public accountant's financial audit of the municipalities in the State. The requirement is met within 6 months following the year end close. The opinion of the auditors has been included in the report titled Audited Annual Financial Report. In addition to meeting the requirement set forth in the State Statutes, when applicable the audits are designed to meet the requirements of the federal Single Audit Act of 1984 and related OMB Circular A-128. The auditors' reports on the general purpose financial statements and combining and individual fund statements and schedules are included in the financial section of the report.

State Annual Financial Reports

To view the Town’s annual financial report submitted to the Florida Department of Financial Services pursuant to Florida Statutes 218.32(1)(g), please visit the Florida's Chief Financial Officer's website.


The financial reports and statements of the Town of Indian River Shores contained on the Town’s web pages are historical information that present the Town’s financial position as of their particular date. The Town assumes no obligation for updating these financial reports and statements. Each financial report and statement is subject to change at the sole discretion of the Town and without notice.

The Town has taken reasonable security measures to protect the integrity of its website and information posted thereon. However, no website can fully ensure against infiltration. Absent any unauthorized act that deletes, edits or somehow manipulates the words or data in the financial reports and statements, such financial reports and statements are true and correct as of their date.

Annual Budgets

The Town of Indian River Shores' fiscal year begins on October 1 and ends on September 30. Budget adoption follows a thorough review of the preliminary budget. After review by staff, the Town Manager and the Town's Finance Committee, Town Council reviews the proposed budget during one or more workshops during the summer.

Town Council adopts the budget in September after two public hearings, held pursuant to Florida Statute, which provide an opportunity for public comment. After adoption, portions of the budget may be amended during the fiscal year by Council through formal resolutions during Council meetings.

Pension Plan Disclosures

The Town has two defined benefit plans, which are known as the Town of Indian River Shores General Employees’ Defined Benefit Plan and the Town of Indian River Shores Public Safety Officers and Firefighters’ Defined Benefit Plan.
In accordance with Section 112.664 Florida Statutes, certain disclosures must be available on the Town’s website.

General Employees’ Defined Benefit Plan

Public Safety Officers and Firefighters’ Defined Benefit Plan

For additional information regarding these plans, please visit the Florida Division of Retirement Actuarial Fact Sheet