St. Lucie West Services District

AMENDED BUDGET  FOR FISCAL YEAR ENDED SEPTEMBER 30, 2015

ST. LUCIE WEST SERVICES DISTRICT
FY 2014/2015 AMENDED ANNUAL BUDGET

TABLE OF CONTENTS

General Fund
General Fund Amended Budget Summary.	1
General Fund Amended Annual Budget	2
General Fund Amended Capital Projects Budget	8
Water & Sewer Fund
Water & Sewer Fund Amended Budget Summary.	9
Water & Sewer Fund Amended Annual Budget	10
Water & Sewer Fund Amended Renewal & Replacement Fund…	15
Water & Sewer Fund Amended Water Connection Fee Fund…	16
Water & Sewer Fund Amended Wastewater Connection Fee Fund.	17
Water & Sewer Fund Amended 2004 Bond Construction Fund.	18

Other Funds

Debt Service Fund – Water Management Benefit Series 2013 & 2014
Amended Annual Budget…	19
Debt Service Fund – Cascades Series 2010 Amended Annual Budget	20

St. Lucie West Services District General Fund Budget Summary

ADD REVENUES:	 	2015	
 	ACTUAL*		 	2015	
    BUDGET 	 	2015	
AMENDED BUDGET	CHANGE FROM ORIGINAL
    TO AMENDED BUDGET 	
Special Assessments	1,130,890	1,126,742	1,130,890	0.37%	
Stormwater Drainage Fees	1,689,446	1,671,313	1,689,446	1.08%	
Other Revenues	  $	565,046 	  $	10,322 	  $	565,046 	    5374.19%	
TOTAL OPERATING REVENUES	3,385,382	2,808,377	3,385,382	20.55%	
FUND BALANCE, October 1	3,494,071	3,494,071	3,494,071	0.00%	
TOTAL REVENUES AVAILABLE	6,879,454	6,302,448	6,879,454	9.16%	

DEDUCT EXPENDITURES:
Board of Supervisors	

14,333	

16,707	

16,018	

-4.12%	
District Manager	23,701	26,740	24,336	-8.99%	
Finance	134,277	153,979	139,600	-9.34%	
Grant Management	205	1,084	500	-53.87%	
Clerk to the Board	9,811	12,677	11,000	-13.23%	
Legal Services	31,410	51,408	38,000	-26.08%	
Engineering Services	28,459	49,814	35,000	-29.74%	
Pollution Control	-	536	100	-81.34%	
Administration Division	687,801	914,767	735,765	-19.57%	
Aquatics Division	466,533	548,572	507,400	-7.51%	
Stormwater Maintenance Division	569,094	611,017	607,325	-0.60%	
Exotic Plant Removal Division	274,435	420,090	317,449	-24.43%	
Shop Operations	87,984	96,189	93,579	-2.71%	

TOTAL EXPENDITURES	
2,328,043	
2,903,580	
2,526,072	
-13.00%	
Less GF Transfer to R&R	1,469,587	1,256,337	1,469,587	0.00%	

FUND BALANCE, SEPTEMBER 30	
 	3,081,824 	
 	2,142,531 	
 	2,883,795 		

* Note: 2015 Actuals from 10-1-2014 through 9-29-15. We are still receiving September 2015 invoices.

		
FY 2015 Actual		Annual Budget
(with adjustments)		Amended Annual
Budget	
		Through 9-29-2015		FY 2015		FY 2015	
	
General Fund Fund Balance (Beginning)	
3,494,071		
3,494,071		
3,494,071	
	
OPERATING REVENUE						
1-04001	Permit Fees	-		1,722		-	
1-04002	Grants	52,561		-		52,561	
1-04003	Miscellaneous Fees	-		2,288		-	
1-04004	Storm Water Drainage Fees	1,689,446		1,671,313		1,689,446	
1-04005	Project Maintenance Fees	-		6,300		-	
1-04006	Interest	9		12		9	
1-04007	Special Assessments	1,130,890		1,126,742		1,130,890	
1-04009	Miscellaneous Income	27,657		-		27,657	
1-04010	WMB Prepayment	84,820		-		84,820	
1-04012	Storm Water Drainage - Bond	239,311		-		239,311	
1-04014	Excess Storm Water Fee to R&R	160,689		 	- 		160,689	
	Total Revenues	$	3,385,382		  $	2,808,377 		$	3,385,382	
	
OPERATING EXPENSES
 Board of Supervisors						
1-05001	Executive Salaries	10,914	12,000	12,000	
1-05002	FICA	758	918	918	
1-05012	Other Contractual Services	-	568	200	
1-05015	Board Meeting Expenses	2,660	1,509	2,800	
1-05016	Contingencies	-	 	1,712 	100	
	TOTAL BOARD OF SUPERVISORS	14,333	 	16,707 	16,018	
	
District Manager						
1-06001	Assessment Fees & Costs	8,150	8,398	8,300	
1-06002	Other Contractual Services	-	1,247	100	
1-06003	Operations & Maintenance Services	766	1,084	900	
1-06005	Management Contract	14,786	14,786	14,786	
1-06009	Travel & Per Diem	-	629	100	
1-06012	Miscellaneous Expense	-	484	100	
1-06013	Subscriptions & Dues	-	 	112 	50	
	TOTAL DISTRICT MANAGER	23,701	 	26,740 	24,336	
	
Finance						
1-07001	Dissemination Agent	-	2,030	100	
1-07002	Arbitrage	-	1,667	100	
1-07004	Accounting Services	34,200	32,014	34,200	
1-07005	Auditing	11,790	16,905	13,000	
1-07007	Banking Services	-	6,643	1,000	
1-07009	Property & Casualty Insurance	64,387	70,500	67,000	
1-07015	Office Supplies	114	-	200	
1-07018	Property Taxes & Assessments	23,786	 	24,220 	24,000	
	TOTAL FINANCE	134,277	 	153,979 	139,600	
	
Grant Management				
1-12001	Contractual Services -GM	205	1,084	500	

FY 2015 Actual
Through 9-29-2015		Annual Budget
(with adjustments) FY 2015		Amended Annual
Budget FY 2015	
TOTAL GRANT MANAGEMENT	205	1,084	500	

Clerk to the Board
1-13002	Other Contractual Services	6,410	7,462	6,800	
1-13004	Postage & Freight	834	1,245	1,000	
1-13005	Printing & Binding	1,529	2,192	1,800	
1-13007	Legal Ads	1,038	 	1,778 	1,400	
	TOTAL CLERK TO THE BOARD	9,811	 	12,677 	11,000	
	
Legal Services				
1-19001	General Counsel	22,521	40,888	28,000	
1-23001	Special Counsel	8,889	 	10,520 	10,000	
	TOTAL LEGAL COUNSEL	31,410	 	51,408 	38,000	
	
Engineering Services				
1-26002	Engineering Services	28,459	 	49,814 	35,000	
	TOTAL ENGINEERING	28,459	 	49,814 	35,000	
	
Pollution Control			
1-29002	Regulatory & Permit Fees	-	 	536 	100	
	TOTAL POLLUTION CONTROL	-	 	536 	100	

ADMINISTRATION DIVISION
Personnel
1-15001	Regular Salaries	191,606	208,432	200,000	
1-15002	Overtime	1,310	2,364	1,800	
1-15003	FICA	16,189	16,677	16,677	
1-15004	Retirement Contributions	18,158	18,972	18,972	
1-15005	Health/Life/Dental Insurance	286,085	295,775	290,000	
1-15006	Workers Comp	23,579	24,058	24,058	
1-15007	Unemployment Insurance	-	108,410	1,000	
1-15009	Travel & Per Diem	-	894	100	
1-15010	Uniforms	883	1,385	1,000	
1-15011	Subscriptions & Dues	95	1,576	500	
1-15012	Training, Cont. Educ., and Licensing	138	2,050	500	
1-15013	Vehicle Allowance	6,600	7,200	6,600	
	Total Administration Personnel:	544,643	687,793	561,207	
	ADMIN Operating				
1-33001	Other Contractual Services	48,251	54,533	54,000	
1-33002	Website Maintenance	3,607	3,133	3,800	
1-33004	Water - Irrigation	3,239	3,013	3,500	
1-33005	Telephone & Cell Service	12,446	16,189	15,000	
1-33006	Postage & Freight	586	1,007	900	
1-33007	Electricity Services	3,727	4,425	4,200	
1-33008	Cable/Newspaper	412	458	458	
1-33010	Equipment Leasing	3,075	4,120	3,500	
1-33011	Building Maintenance	88	1,493	500	
1-33012	Vehicle Maintenance	53	731	200	
1-33013	Equipment Maintenance	-	604	100	
1-33014	Printing & Binding	-	343	100	
1-33015	Legal Ads	-	214	100	

				Annual Budget	Amended Annual	
		FY 2015 Actual		(with adjustments)	Budget	
		Through 9-29-2015		FY 2015	FY 2015	
1-33016	Miscellaneous Expense	2,482		5,189	3,500	
1-33017	Record Storage	404		770	700	
1-33018	Contigencies - Hurricane	2,488		20,400	5,000	
1-33019	Office Supplies	4,090		7,335	6,000	
1-33020	Fuel & Lubricants - Vehicle	26,228		45,634	32,000	
1-33021	Cleaning Supplies	2,545		3,189	3,000	
1-33022	Computer Software	4,225		5,714	5,000	
1-33023	Computer Hardware/ Supplies	8,357		13,875	10,000	
1-33024	Fuel & Lubricants - Equipment	12,803		18,554	15,000	
1-33025	Minor Construction Expenses	1,990		6,051	3,000	
	Total Administration Operating:	141,095		216,974	169,558	
	Capital Outlay Administration					
1-33101	Equipment	-		-	-	
1-33102	Building	2,063		10,000	5,000	
1-33103	Other	-		-	-	
	Total Administration Capital Outlay:	2,063		10,000	5,000	

TOTAL ADMINISTRATION	687,801	 	914,767 	735,765 

AQUATICS DIVISION
Personnel
1-14001	Regular Salaries	237,478	267,089	250,000	
1-14002	Overtime	9,152	19,075	15,000	
1-14003	FICA	18,749	21,892	21,000	
1-14004	Retirement Contributions	20,415	25,755	23,000	
1-14007	Travel & Per Diem	103	1,158	200	
1-14008	Uniforms	2,305	3,621	3,000	
1-14009	Subscriptions & Dues	515	225	700	
1-14010	Training, Cont. Educ., and Licensing	1,650	2,778	2,000	
	Total Aquatics Personnel:	290,366	341,593	314,900	
	Aquatics Operating				
1-31001	Operations & Maintenance Svc	1,980	2,969	2,400	
1-31002	Laboratory Services	-	-	-	
1-31003	Disposal Fees	-	306	100	
1-31004	Water Quality Monitoring	-	-	-	
1-31005	Operating Supplies	5,776	10,721	8,000	
1-31006	Storm Ditch Maint	-	-	-	
1-31007	Landscape Materials	-	-	-	
1-31008	Vehicle Maintenance	4,942	3,915	6,000	
1-31009	Equipment Maintenance	11,576	13,223	12,500	
1-31010	Miscellaneous Expense	380	606	500	
1-31011	Chemicals	114,924	126,169	120,000	
1-31012	Machinery & Equipment	 	8,594 	 	12,070 	10,000	
Total Aquatics Operating: 	148,172	 	169,979 	159,500 
Capital Outlay Aquatics	
1-31101	Equipment		27,995	37,000	32,000	
1-31102	Building		-	-	1,000	
1-31103	Other		-	-	-	
		Total Aquatics Capital Outlay:	27,995	37,000	33,000	

TOTAL AQUATICS DIVISION	466,533	 	548,572	507,400 

		
FY 2015 Actual		Annual Budget
(with adjustments)		Amended Annual
Budget	
		Through 9-29-2015		FY 2015		FY 2015	
	
STORM WATER MANAGEMENT DIVISION						
	Personnel						
1-16001	Regular Salaries	305,990		326,609		315,000	
1-16002	Overtime	17,943		12,909		20,000	
1-16003	FICA	24,820		25,973		25,900	
1-16004	Retirement Contributions	27,756		30,557		30,000	
1-16007	Travel & Per Diem	-		595		100	
1-16008	Uniforms	2,391		3,377		3,000	
1-16009	Subscriptions & Dues	115		225		225	
1-16010	Training, Cont. Educ., and Licensing	372		1,747		1,000	
	Total Storm Water Personnel:	379,386		401,992		395,225	
	Storm Water Operating						
1-34001	Operations & Maintenance Svc	9,795	11,984	11,000	
1-34002	Laboratory Services	3,436	6,347	5,000	
1-34004	Disposal Fees	3,914	9,130	7,000	
1-34005	Operating Supplies	14,547	16,838	15,500	
1-34006	Storm Ditch Maint	26,886	25,980	28,000	
1-34007	Landscape Materials	14,313	19,864	17,000	
1-34008	Vehicle Maintenance	5,930	14,215	10,000	
1-34009	Equipment Maintenance	23,581	19,448	25,000	
1-34010	Miscellaneous Expense	-	693	100	
1-34011	Chemicals	2,750	3,137	3,000	
1-34012	Machinery & Equipment	1,565	5,346	2,500	
1-34014	Electricity Services	 	2,598 	 	4,043 	3,000	
Total Storm Water Operating: 	109,314	 	137,025 	127,100 
Capital Outlay Storm Water	
1-34101	Equipment	80,393	72,000	85,000	
1-34102	Building	-	-	-	
1-34103	Other - GIS Mapping	-	-	-	
	Total Storm Water Capital Outlay:	80,393	72,000	85,000	

TOTAL STORM WATER MANAGEMENT DIVI	569,094	 	611,017	607,325 

EXOTIC PLANT REMOVAL DIVISION
Personnel
1-17001	Regular Salaries	150,961	201,876	170,000	
1-17002	Overtime	3,456	10,888	6,000	
1-17003	FICA	13,316	16,276	15,000	
1-17004	Retirement Contributions	14,210	19,149	16,000	
1-17007	Travel & Per Diem	-	229	100	
1-17008	Uniforms	2,182	3,357	3,000	
1-17009	Subscriptions & Dues	155	229	200	
1-17010	Training, Cont. Educ., and Licensing	1,124	1,592	1,500	
	Total Exotic Plant Personnel:	185,405	253,596	211,800	
	Exotic Plant Operating				
1-35001	Operations & Maintenance Svc	7,471	7,714	7,714	
1-35002	Laboratory Services	-	-	-	
1-35003	Disposal Fees	-	306	100	
1-35004	Operating Supplies	15,297	17,776	17,000	
1-35005	Landscape Materials	-	-	-	

FY 2015 Actual		Annual Budget
(with adjustments)		Amended Annual
Budget	
		Through 9-29-2015		FY 2015		FY 2015	
1-35006	Vehicle Maintenance	6,886		6,863		7,000	
1-35007	Equipment Maintenance	4,800		4,881		4,881	
1-35008	Chemicals	6,180		6,259		6,259	
1-35009	Machinery & Equipment	5,275		5,695		5,695	
1-35010	Maintenance Contracts	 	43,123 		 	62,000 		52,000	
Total Exotic Plant Operating: 	89,030	 	111,494 	100,649 
Capital Outlay Exotic Plant

5,000
-
-

1-35101   Equipment	-	55,000
1-35102   Building	-	-
1-35103   Other	-	-

Total Exotic Plant Capital Outlay:		-			55,000		5,000 TOTAL EXOTIC PLANT REMOVAL DIVISION	274,435	 	420,090	317,449 
SHOP OPERATIONS DIVISION
Personnel
1-18001	Regular Salaries	48,051	52,372	50,000	
1-18002	Overtime	5,355	5,248	6,000	
1-18003	FICA	4,109	4,408	4,408	
1-18004	Retirement Contributions	4,953	5,186	5,186	
1-18010	Travel & Per Diem	-	562	100	
1-18013	Uniforms	697	633	800	
1-18014	Subscriptions & Dues	55	85	85	
1-18015	Training, Cont. Educ., and Licensing	240	1,409	1,000	
	Total Shop Personnel:	63,460	69,903	67,579	
Shop Operating
1-36001      Operations & Maintenance Svc	2,936	3,692	3,300 1-36002     Disposal Fees		-			- 1-36003     Operating Supplies	6,789	6,510	7,000
1-36004     Vehicle Maintenance	2,960	3,516	3,200
1-36005     Miscellaneous Expense	416	1,270	1,000
1-36006      Machinery & Equipment	 	11,422 	11,298	11,500
Total Shop Operating: 	24,524	 	26,286 	26,000 
Capital Outlay Shop

-
-
-

1-36101	Equipment	-	-
1-36102	Building	-	-
1-36103	Other	-	-
Total Shop Capital Outlay:		-			-		- SHOP OPERATIONS DIVISION	87,984	 	96,189	93,579 
Total Operating Expenses	 	2,328,043	2,903,580 		 	2,526,072 	
Total Expenses	  $	2,328,043	$	2,903,580 		  $	2,526,072 	
Total Revenues	  $	3,385,382	$	2,808,377 		  $	3,385,382 	

Surplus/(Deficit) Before R&R Transfer	
1,057,340	(95,203)		
859,310	

FY 2015 Actual		Annual Budget
(with adjustments)		Amended Annual
Budget	
	Through 9-29-2015		FY 2015		FY 2015	
Transfer to General Fund R&R	1,469,587		1,256,337		1,469,587	

Net Surplus (Deficit)	
(412,247)		
(1,351,540)		
(610,277)	

Available Operating Cash Balance (Ending)   $	3,081,824	$	2,142,531	$	2,883,795

ST LUCIE WEST SERVICES DISTRICT GENERAL FUND - CAPITAL IMPROVEMENT FUND
AMENDED FY 2014-2015 BUDGET

   	

FY 2015 Actual
  Through 9-29-2015 * 

Annual Budget (with adjustments)
 	FY 2015	

Amended Annual Budget
 	FY 2015	

ORIGINAL TO AMENDED
 	BUDGET	

Estimated Beginning Fund Balance	889,675	889,675	889,675	0.00%

Interest Revenues	-	-	-	N/A
Grant Revenues	52,561	-	52,561	N/A
5% Recommended Annual Transfer + Additional Annual Transfer	56,337	56,337	56,337	0.00%
Additional Funding (From GF Unrestricted Fund Balance)		1,200,000	1,200,000	1,200,000		0.00% Excess Storm Water Fees - Bond	 		160,689		-		160,689			N/A

TOTAL REVENUES AVAILABLE	2,359,261	2,146,012	2,359,261	9.94%

1-46001	General Fund Emergency R&R - WM001	39,536		111,100		45,000	-59.50%	
1-46003	Capital Projects - WM013	56,419		-		60,000	N/A	
1-46004	Capital Projects - WM014	308,064		211,000		315,000	49.29%	
1-46007	Capital Projects - WM017	55,610		100,000		70,000	-30.00%	
1-46008	Capital Projects - WM018	211,411		-		225,000	N/A	
	TOTAL EXPENDITURES	671,040		422,100		715,000	69.39%	
	FUND BALANCE, SEPTEMBER 30	 	1,688,221 		 	1,723,912 		 	1,644,261 		

* Note: 2015 Actuals from 10-1-2014 through 9-29-2015. We are still receiving September 2015 invoices.

St. Lucie West Services District Water and Sewer Fund Budget Summary

 	2015	 	2015	 	2015	CHANGE FROM ORIGINAL
    ACTUAL* BUDGET AMENDED BUDGET TO AMENDED BUDGET 

ADD REVENUES:
Billed Water Revenues	2,753,422	2,943,760	2,900,000	-1.49%	
Billed Wastewater Revenues	3,205,271	3,381,080	3,300,000	-2.40%	
Billed Irrigation Revenue	1,638,543	1,803,348	1,725,000	-4.34%	
Wholesale Water & Wastewater	531,049	541,042	531,049	-1.85%	
AFPI Revenue	24,809	9,301	24,809	166.73%	
Other Operating Revenue	 	104,701 	 	65,485 	 	104,701 	 	59.89%	
TOTAL OPERATING REVENUES	8,257,794	8,744,016	8,585,559	-1.81%	

FUND BALANCE, October 1	
7,449,292	
7,449,292	
7,449,292	
0.00%	
TOTAL REVENUES AVAILABLE	15,707,086	16,193,308	16,034,851	-0.98%	

DEDUCT EXPENDITURES:
Board of Supervisors	

14,331	

16,468	

16,118	

-2.13%	
District Manager	15,934	16,544	16,286	-1.56%	
Finance	270,349	333,146	288,700	-13.34%	
Property Control	16,018	22,298	18,800	-15.69%	
Utility Rate Consultant	14,441	14,240	15,000	5.34%	
Clerk to the Board	13,516	16,951	15,060	-11.16%	
Legal Services	31,410	51,254	40,000	-21.96%	
Engineering Services	67,556	71,912	70,000	-2.66%	
Administration Division	1,128,759	1,393,230	1,194,200	-14.29%	
Water Treatment Plant Division	876,629	957,358	919,800	-3.92%	
Wastewater Treatment Plant Division	999,598	1,286,260	1,107,900	-13.87%	
Underground Utilities Division	1,095,157	1,116,939	1,163,300	4.15%	
Irrigation Division	239,497	337,262	327,800	-2.81%	
Debt Service Payments	2,435,166	2,431,166	2,435,166	0.16%	
Capital improvement Projects Rate Stabilization	-
-	-
-	-
-	0.00%
#DIV/0!	
Renewal & Replacement Transfers	453,829	453,829	453,829	0.00%	
CIP Transfer - WWTP Expansion	     2,798,616 	 	2,957,919 	 	2,957,919 	0.00%	

TOTAL EXPENDITURES	10,470,807	11,476,776	11,039,878	-3.81%

FUND BALANCE, SEPTEMBER 30	5,236,279 	4,716,532 	4,994,973 

* Note: 2015 Actuals from 10-1-2014 through 9-29-2015. We are still receiving September 2015 invoices.

Water & Sewer Fund Balance (Beginning)	7,449,292	7,449,292	7,449,292	
Rate Stabilization Fund Balance (Beginning)	530,381	530,381	530,381	
OPERATING REVENUE				
Grants	-	-	-	
5-04006	Billed Water Revenue	2,753,422	2,943,760	2,900,000	
5-04007	Billed Wastewater Revenue	3,205,271	3,381,080	3,300,000	
5-04009	Billed Irrigation Revenue	1,638,543	1,803,348	1,725,000	
5-04010	Late Fees	72,393	38,000	72,393	
5-04012	Miscellaneous Fees	10,299	17,000	10,299	
5-04014	Wholesale Water Revenue	243,585	251,259	243,585	
5-04018	Meter Set Fees	4,750	3,710	4,750	
5-04021	Wholesale Wastewater Revenue	287,463	289,783	287,463	
5-04022	Interest (Operating)	2,251	3,050	2,251	
5-04033	Water Impact (AFPI)	24,809	4,501	24,809	
5-04035	Wastewater Impact (AFPI)	15,008	3,725	15,008	
5-04046	Tanker Truck Water Service	-	4,800	-	
	Total Revenues	$	8,257,794	$	8,744,016	$	8,585,559	
	
OPERATING EXPENSES				
	 Board of Supervisors				
5-05001	Executive Salaries	10,914	12,000	12,000	
5-05002	FICA	835	918	918	
5-05003	Other Contractual Services	-	769	100	
5-05004	Board Meeting Expenses	2,582	1,105	3,000	
5-05005	Contingencies	-	1,676	100	
	TOTAL BOARD OF SUPERVISORS	14,331	16,468	16,118	
	
District Manager				
5-06002	Management Contract	14,786	14,755		
5-06003	Travel & Per Diem	1,148	1,789		
	TOTAL DISTRICT MANAGER	15,934	16,544		
	
Finance					
5-07001	Dissemination Agent	-	2,077	100	
5-07002	Arbitrage	-	2,400	100	
5-07003	Accounting Services	46,572	48,116	47,000	
5-07004	Auditing	14,710	17,643	16,500	
5-07006	Banking Services	10,798	17,632	15,000	
5-07007	Property & Casualty Insurance	197,674	204,678	200,000	
5-07009	Bad Debt	595	40,600	10,000	
	TOTAL FINANCE	270,349	333,146	288,700	
	
Property Control				
5-09001	Building & Land Rental	1,613	2,139		1,800	
5-09003	Computer Software/Licensing	4,304	5,552		5,000	
5-09004	Computer Hardware/Supplies	10,102	14,607		12,000	
	TOTAL PROPERTY CONTROL	16,018	22,298		18,800	
	
Utility Rate Consultant				
5-11001	Other Contractual Services	14,441	14,240		15,000	
	TOTAL RATE CONSULTANT	14,441	14,240		15,000	
	
Clerk to the Board				
5-13002	Other Contractual Services	9,616	9,860	9,860	
5-13004	Postage & Freight	1,251	1,407	1,400	
5-13005	Printing & Binding	2,293	3,096	2,800	
5-13006	Legal Ads	357	2,588	1,000	
	TOTAL CLERK TO THE BOARD	13,516	16,951	15,060	

14,786	
1,500	
16,286	

Legal Services
5-19001	General Counsel		22,521	40,734	30,000	
5-19002	Special Counsel		8,889	10,520	10,000	
		TOTAL LEGAL COUNSEL	31,410	51,254	40,000	

Engineering Services

70,000

5-26002	Engineering Services	67,556	71,912

70,000

TOTAL ENGINEERING	67,556	71,912

ADMINISTRATION DIVISION
Personnel
5-14001	Regular Salaries		407,102	428,117	415,000	
5-14003	Overtime		9,154	10,194	11,000	
5-14004	FICA		32,512	34,082	33,000	
5-14005	Retirement Contributions		38,267	39,448	39,000	
5-14006	Health/Life/Dental Insurance		315,157	388,878	330,000	
5-14007	Workers Comp		41,919	36,113	44,000	
5-14008	Unemployment Compensation		355	10,477	2,000	
5-14009	Travel & Per Diem		103	1,144	800	
5-14010	Uniforms		1,888	2,575	2,100	
5-14011	Subscriptions & Dues		1,855	2,475	2,000	
5-14012	Training & Education Costs		1,241	2,322	2,000	
5-14013	Vehicle Allowance		6,600	7,200	7,000	
		Total Administration Personnel:	856,153	963,025	887,900	
	ADMIN Operating					
5-29001	Other Contractual Services		121,855	131,560	125,000	
5-29002	Website Maintenance		3,607	2,875	4,000	
5-29003	Operating Supplies		6,261	12,750	10,000	
5-29004	Storm Water Fees		167	17,799	1,000	
5-29005	Telephone & Cell Service		15,187	17,458	16,000	
5-29006	Postage & Freight		39,251	39,008	40,000	
5-29007	Equipment Leasing		2,514	3,973	3,500	
5-29008	Vehicle Maintenance		2,106	956	3,000	
5-29009	Equipment Maintenance		.	402	100	
5-29010	Miscellaneous Expenses		(520)	3,122	100	
5-29011	Contingencies - Hurricane		8,002	-	10,000	
5-29012	Office Supplies		3,874	9,179	7,000	
5-29013	Fuel & Lubricants - Vehicle		55,302	67,545	63,000	
5-29014	Fuel & Lubricants - Equipment		10,373	16,084	12,000	
5-29015	Minor Construction Expenses		1,990	3,271	2,500	
5-29016	Project Maintenance Fees		-	6,300	500	
5-29017	Contingency (1.5%)		-	79,778	5,000	
5-29018	Electrical Services		2,288	2,645	2,600	
		Total Administration Operating:	272,256	414,705	305,300	
	Capital Outlay Administration					
5-29101	Equipment		-	-	-	
5-29102	Building		350	15,500	1,000	
5-29103	Other		-	-	-	
		Total Administration Capital Outlay:	350	15,500	1,000	

TOTAL ADMINISTRATION	1,128,759	1,393,230	1,194,200 WATER TREATMENT PLANT DIVISION
Personnel
5-15001	Regular Salaries	250,854	261,435	255,000	
5-15002	Overtime	34,318	25,003	40,000	
5-15003	FICA	21,627	21,913	23,000	
5-15004	Retirement Contributions	26,135	25,779	28,000	
5-15007	Travel & Per Diem	-	872	100	
5-15008	Uniforms	955	1,465	1,400	

5-15009	Subscriptions & Dues
5-15010	Training & Education Costs

WTP Operating

Total WTP Personnel:	336,143	338,985	350,500

750	1,138
1,504	1,380		
	1,000
2,000	

5-30001	Other Contractual Services	41,488	51,374	46,000
5-30002	Operations & Maintenance Services	2,508	4,101	3,500
5-30003	Laboratory Services	18,568	24,248	20,000
5-30004	Operating Supplies	12,855	11,826	14,000
5-30005	Electricity Services	162,702	185,622	172,000
5-30006	Vehicle Maintenance	1,030	1,289	1,200
5-30007	Plant Maintenance	71,723	81,944	76,000
5-30008	Miscellaneous Expenses	1,432	1,647	1,600
5-30009	Chemicals	219,834	251,322	225,000
5-30010	Water Conservation Grant Program	8,347	5,000	10,000

Total WTP Operating:	540,486	618,373	569,300

-
-
-

-
-
-

-
-
-

Capital Outlay WTP
5-30101	Equipment
5-30102	Building
5-30103	Other
Total WTP Capital Outlay:	-	-	-

	TOTAL WATER TREATMENT PLANT DIVISION	876,629	957,358	919,800	
	
WASTEWATER TREATMENT PLANT DIVISION
Personnel				
5-16001	Regular Salaries	238,030	249,020	245,000	
5-16002	Overtime	48,193	34,767	52,000	
5-16003	FICA	21,912	21,710	23,000	
5-16004	Retirement Contributions	19,581	25,541	22,000	
5-16007	Travel & Per Diem	-	1,745	100	
5-16008	Uniforms	1,972	1,993	2,100	
5-16009	Subscriptions & Dues	801	1,295	1,200	
5-16010	Training & Education Costs	1,125	2,000	1,500	
	Total WWTP Personnel:	331,613	338,071	346,900	
	WWTP Operating					
5-31001	Other Contractual Services		32,136	36,960	34,000	
5-31002	Operations & Maintenance Services		4,380	4,937	5,000	
5-31003	Laboratory Services		25,926	36,104	31,000	
5-31004	Operating Supplies		13,588	14,065	14,000	
5-31005	Sludge Disposal		324,031	437,552	375,000	
5-31006	Electricity Services		151,122	182,089	170,000	
5-31007	Vehicle Maintenance		2,007	2,445	3,000	
5-31008	Plant Maintenance		40,542	42,444	42,000	
5-31009	Miscellaneous Expenses		431	293	1,000	
5-31010	Chemicals		73,821	91,300	85,000	
		Total WWTP Operating:	667,984	848,189	760,000	
	Capital Outlay WWTP					
5-31101	Equipment		-	100,000	1,000	
5-31102	Building		-	-	-	
5-31103	Other		-	-	-	
		Total WWTP Capital Outlay:	-	100,000	1,000	

	TOTAL WASTEWATER TREATMENT PLANT DIVISION	999,598	1,286,260	1,107,900	
	
UNDERGROUND UTILITIES DIVISION
Personnel				
5-17001	Regular Salaries	411,753	433,717	420,000	
5-17002	Overtime	49,492	52,136	52,000	
5-17003	FICA	33,804	37,168	36,000	
5-17004	Retirement Contributions	31,127	43,727	36,000	

5-17007	Travel & Per Diem 5-17008	Uniforms
5-17009	Subscriptions & Dues
5-17010	Training & Education Costs

UGU Operating

Total UGU Personnel:	532,696	577,989	553,800

5-32001	Other Contractual Services	262,063	204,351	270,000
5-32002	Operations & Maintenance Services	86,915	66,822	95,000
5-32003	Operating Supplies	70,696	77,614	75,000
5-32004	Electricity Services	30,590	31,766	32,000
5-32005	Vehicle Maintenance	8,569	11,898	10,000
5-32006	Lift Station Maintenance	12,644	24,155	20,000
5-32007	Miscellaneous Expenses	2,099	2,294	2,500

Total UGU Operating:	473,576	418,900	504,500

79,300
984
8,601
-

104,000
15,000
1,050
-

90,000
5,000
10,000
-

Capital Outlay UGU
5-32101	Equipment
5-32102	Building
5-32104	New Meters
5-32103	Other
Total UGU Capital Outlay:	88,884	120,050	105,000

TOTAL UNDERGROUND UTILITIES DIVISION	1,095,157	1,116,939	1,163,300

IRRIGATION DIVISION
Personnel
5-18001	Regular Salaries
5-18002	Overtime
5-18003	FICA
5-18004	Retirement Contributions 5-18007	Travel & Per Diem
5-18008	Uniforms
5-18009	Training & Education Costs

IRR Operating

37,355
8,073
3,419
4,108
- 458
86

40,092
5,497
3,488
4,103
583
686
500

40,000
10,000
4,000
5,000
100
600
200

Total IRR Personnel:	53,499	54,949	59,900

			
-	637	100	
4,118	7,258	6,000	
355	751	700	
2,047	2,595	3,000	

5-33001	Other Contractual Services	34,158	32,673	38,000
5-33002	Operations & Maintenance Services	29,788	24,351	32,000
5-33003	Laboratory Services	-	640	100
5-33004	Operating Supplies	4,095	8,730	6,000
5-33005	Electricity Services	128,395	150,654	140,000
5-33006	Vehicle Maintenance	1,956	2,389	2,200
5-33007	Equipment Maintenance	164	4,446	1,000
5-33008	Maintenance - Irrigation	25,235	32,141	28,000
5-33009	Miscellaneous Expenses	277	927	600
5-33010	Chemicals	15,429	25,362	20,000

Total IRR Operating:	239,497	282,313	267,900
 	
Capital Outlay IRR

-
-
-

5-33101	Equipment	-	-
5-33102	Building	-	-
5-33103	Other	-	-
Total IRR Capital Outlay:	-	-	-

TOTAL IRRIGATION DIVISION	239,497	337,262	327,800

Total Operating Expenses	4,783,197	5,633,862	5,192,964 NON-OPERATING INCOME AND EXPENSES

603,630

DEBT SERVICE EXPENSES
5-27007	Interest 2011 Bond issue	603,630	603,630

5-27008	Principal 2011 Bond issue		985,000	985,000	985,000	
5-27009	Interest 2013 Bond issue		120,024	120,024	120,024	
5-27010	Principal 2013 Bond issue		230,000	230,000	230,000	
5-27012	Interest 2014 Bond issue		252,512	252,512	252,512	
5-27013	Principal 2014 Bond issue		240,000	240,000	240,000	
5-27011	COI Expense		4,000		4,000	
		TOTAL DEBT SERVICE:	2,435,166	2,431,166	2,435,166	
RATE STABILIZATION
Transfer Out to Rate stabilization Fund	-	-	- TOTAL RATE STABILIZATION SERVICE:	-	-		-

CAPITAL IMPROVEMENT & TRANSFERS

5-28127	Capital Improvement Program - W&S
Required R&R Transfer to Capital (5%)	-
453,829	-
453,829	-
453,829	
	Additional R&R Transfer for CIP's	-	-	-	
	Capital Improvement Program - WWTP Expansion Transfer	2,798,616	2,957,919	2,957,919	
	TOTAL CI & TRANSFERS EXPENSES:	3,252,445	3,411,748	3,411,748	
					
	Total Expenses	$	10,470,807	$	11,476,776	$	11,039,878	
					
	Total Revenues	$	8,257,794	$	8,744,016	$	8,585,559	

Surplus/(Deficit)	

(2,213,013)	

(2,732,760)	

 	(2,454,319)	
	Available Operating Cash Balance (Ending)	$	5,236,279	$	4,716,532	$	4,994,973	
	
Available Rate Stabilization Balance (Ending)	
$	530,381	
$	530,381	
$	530,381	

ST LUCIE WEST SERVICES DISTRICT RENEWAL & REPLACEMENT FUND AMENDED FY 2014-2015 BUDGET

   	

FY 2015 Actual
Through 9-29-2015 *

Annual Budget (with adjustments) FY 2015

Amended Annual Budget FY 2015

CHANGE FROM ORIGINAL TO AMENDED BUDGET

  

	Estimated Beginning Fund Balance	1,328,791	1,328,791	1,328,791	0.00%	
ADD REVENUES:						
	Interest Revenues	291	600	291	-51.50%	
	Impact Fee Revenues	-	-	-		
	5% Required Transfer per Bond	453,829	453,829	453,829	0.00%	
	Additional Funding	-	-	-		
Cash Carry Forward for R&R CIP	 	-	-	-	

SW001	5-37007	Lift Station Renewal & Replacement	23,445		183,927		30,000	-83.69%	
SW037	5-37009	Emergency Renewal & Replacement Projects	169,827		175,671		175,671	0.00%	
SW047	5-37013	Structural Repairs Manholes	1,995		42,583		5,000	-88.26%	
SW049	5-37004	Protective Coating Manholes	-		58,493		5,000	-91.45%	
SW050	5-37014	WTP Grounding System Improvements	-		50,000		5,000	-90.00%	
SW062	5-37033	Transfer to WWTF Expansion Project	169,663		-		180,000	N/A	
SW064	5-37006	Replacement Meters	30,208		30,285		30,285	0.00%	
SW069	5-37018	Irrigation Ph 1 -Improve Existing WWTP Pump Station	261,823		98,800		275,000	178.34%	
SW066	5-37020	WWTF Plant Painting & Sealing of Tanks	43,400		90,000		50,000	-44.44%	
SW073	5-37027	Replacement Backflow Preventers	11,880		10,816		15,000	38.68%	
SW078	5-37028	WTP Painting and Tank sealing	32,970		125,000		40,000	-68.00%	
SW081	5-37029	WTP Calcite Tank Project	-		145,000		5,000	-96.55%	
SW083	5-37030	WWTF Odor Control Improvements	-		60,000		5,000	-91.67%	
SW084	5-37031	Potable Water Flushing Devices	5,537		30,000		10,000	-66.67%	
SW085	5-37032		-		50,000		5,000	-90.00%	
SW087	5-37034	Irrigation SCADA Conversion	10,000		-		15,000	N/A	
		TOTAL EXPENDITURES	760,749		1,150,575		850,956	-26.04%	
		FUND BALANCE, SEPTEMBER 30	 	1,022,162 		 	632,645 		 	931,955 		

TOTAL REVENUES AVAILABLE	1,782,911	1,783,220	1,782,911	-0.02% DEDUCT EXPENDITURES:

* Note: 2015 Actuals from 10-1-2014 through 9-29-2015. We are still receiving September 2015 invoices.

   	

FY 2015 Actual
  Through 9-29-2015 * 

Annual Budget (with adjustments)
 	FY 2015	

Amended Annual Budget
 	FY 2015	

ORIGINAL TO AMENDED
 	BUDGET	

	Estimated Beginning Fund Balance	870,928	870,928	870,928	0.00%	
ADD REVENUES:						
	Interest Revenues	160	66	160	142.42%	
	Impact Fee Revenues	69,917	262,824	69,917	-73.40%	
	Additional Funding Required	-	-	-		
	TOTAL REVENUES AVAILABLE	941,004	1,133,818	941,005	-17.01%	

DEDUCT EXPENDITURES:	
SW072	5-38011	High Service Pump Expansion	790,099	-	800,000	N/A	
SW077	5-38012	Main Water Line Extension		220,000	5,000	-97.73%	
SW080	5-38013	WTP Concentrate Tank Expansion		45,000	5,000	-88.89%	
		TOTAL EXPENDITURES	790,099	265,000	810,000	205.66%	

TRANSFERS:

FUND BALANCE, SEPTEMBER 30	 	150,905	868,818	131,005

* Note: 2015 Actuals from 10-1-2014 through 9-29-2015. We are still receiving September 2015 invoices.

FY 2015 Actual
  Through 9-29-2015 * 

Annual Budget (with adjustments)
 	FY 2015	

Amended Annual Budget
 	FY 2015	

CHANGE FROM ORIGINAL TO
 AMENDED BUDGET

	Estimated Beginning Fund Balance	87,000	87,000	87,000	0.00%	
ADD REVENUES:	
Interest Revenues	
15	
42	
15	
-64.29%	
	Impact Fee Revenues	38,399	11,500	38,399	233.91%	
	2013 Construction Bond Proceeds	2,738,564	-	2,738,564	N/A	
	Unrestricted Utility Fund Balance	2,798,616		2,886,022	N/A	
	TOTAL REVENUES AVAILABLE	5,662,594	98,542	5,750,000	5735.08%	

DEDUCT EXPENDITURES:

SW062	5-39011  WWTF Expansion	5,662,594	-	5,750,000	N/A

TOTAL EXPENDITURES		5,662,594			-	5,750,000		N/A FUND BALANCE, SEPTEMBER 30	 		-	 	98,542 		-	

* Note: 2015 Actuals from 10-1-2014 through 9-29-2015. We are still receiving September 2015 invoices.

FY 2015 Actual
  Through 9-29-2015 * 

Annual Budget (with adjustments)
 	FY 2015	

Amended Annual Budget
 	FY 2015	

ORIGINAL TO AMENDED
 	BUDGET	

Estimated Beginning Fund Balance	2,738,097	2,738,097	2,738,097	0.00%

ADD REVENUES:		
Interest Revenues	467	1,161	467	-59.78%	
Impact Fee Revenues	-	-	-	
The Reserve Ag. Payment due to Plant Expansion Sec. 4(f)(2)	-	-	-	

TOTAL REVENUES AVAILABLE	2,738,564	2,739,258	2,738,564	-0.03% DEDUCT EXPENDITURES:
To WWCF to fund the WWTP Expansion	2,738,564	-	2,738,564	N/A
-	-	-

TOTAL EXPENDITURES	2,738,564	-	2,738,564	N/A

FUND BALANCE, SEPTEMBER 30	 	-	 	2,739,258 	-	

* Note: 2015 Actuals from 10-1-2014 through 9-29-2015. We are still receiving September 2015 invoices.

St Lucie West Services District
Debt Service Fund - Water Management Benefit Series 2013 Bonds Amended Annual Budget

FY 2015 Actual ** Through 9-29-2015

Annual Budget (with adjustments) FY 2015

Amended Annual Budget FY 2015

584
1,882,760
-		
$	1,883,344		

OPERATING REVENUE
2-04001    Interest	584	10,000
2-04002   Special Assessments		1,882,760	1,992,542 2-04005    Miscellaneous Revenue (Prepayments)	 		- 		- 

Total Revenues

  $	1,883,343 

  $	2,002,542 

OPERATING EXPENSES

40,099
5,919
1,415,000
430,538
-

Debt Service
2-05001   Assessment Fees	40,099	39,851
2-05002  Banking Services	5,919	9,500
2-05014  Principal 2013	1,415,000	1,415,000
2-07015  Interest 2013	430,538	413,275
2-07011  Miscellaneous Expense	-	100,000

Total Expenses	 	1,891,556 	1,977,626   -	1,891,556 

Surplus/(Deficit) Before Transfer from

(8,212)

(to) Operating Reserve	(8,213)	24,916 -

TRANSFER FROM (TO) OPERATING RESERVE

Surplus/(Deficit)	$	(8,213)	$	24,916    #  $	(8,212) 

*Coverage Provided (Required > 1.10)	1.02	1.10	1.02
*Net Revenue / Bond Payment Requirements
St Lucie West Services District
Debt Service Fund - Water Management Benefit Series 2014 Bonds Amended Annual Budget

FY 2015 Actual ** Through 9-29-2015

Annual Budget (with adjustments) FY 2015

Amended Annual Budget FY 2015

13
239,311
-		
$	239,324		

OPERATING REVENUE
2-04001    Interest	13	-
2-04007    Storm Water Revenue		239,311	- Miscellaneous Revenue (Prepayments)	 		- 	- 

Total Revenues

  $	239,324 

  $	- 

OPERATING EXPENSES

-
- 150,000
89,324
-

Debt Service
2-05001   Assessment Fees	-	-
2-05002  Banking Services	-	-
2-05016  Principal 2014	150,000	-
2-07017  Interest 2014	89,324	-
2-07011  Miscellaneous Expense	-	-

Total Expenses	 	239,324 	-    -	239,324 

Surplus/(Deficit) Before Transfer from

-

(to) Operating Reserve	-	- -

TRANSFER FROM (TO) OPERATING RESERVE

Surplus/(Deficit)	$	-	$	-    #  $	- 

*Coverage Provided (Required > 1.10)	1.00	N/A	1.00

*Net Revenue / Bond Payment Requirements

** Note: 2015 Actuals from 10-1-2014 through 9-29-2015. We are still receiving September 2015 invoices.

St Lucie West Services District
Debt Service Fund - Cascades Series 2010 Amended Annual Budget

FY 2015 Actual ** Through 9-29-2015

Annual Budget (with adjustments)
FY 2015

Amended Annual Budget FY 2015

68
196,158
-
-		
$	196,226		

OPERATING REVENUE
3-04002	Interest	68	250
3-04003    Special Assessments	196,158	207,540
3-04005    Miscellaneous Revenue	-	-
3-07001    2010 Bond Revenue	-	-

Total Revenues

$	196,226	$

207,790

OPERATING EXPENSES

4,177
3,897
165,000
27,019
-
-

Debt Service
3-05001  Assessment Fees	4,177	4,200
3-05002  Banking Services	3,897	4,000
3-05003  Principal	165,000	165,000
3-05004  Interest	27,019	24,023
3-05008  Miscellaneous	-	-
3-05007   Cas 2010 COI Expense	-	-

Total Expenses	200,093	197,223    -	200,093

(3,867)

Surplus/(Deficit) Before Transfer from
(to) Operating Reserve	(3,867)	10,567 -

TRANSFER FROM (TO) OPERATING RESERVE

Surplus/(Deficit)

$	(3,867)	$

10,567	$

(3,867)

*Coverage Provided (Required > 1.10)	1.02	1.10	1.02
*Net Revenue / Bond Payment Requirements
** Note: 2015 Actuals from 10-1-2014 through 9-29-2015. We are still receiving September 2015 invoices.