St. Lucie West Services District

AMENDED BUDGET  FOR FISCAL YEAR ENDED SEPTEMBER 30, 2014

ST. LUCIE WEST SERVICES DISTRICT
FY 2013/2014 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 2010
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:	 	2014	
 	ACTUAL*		 	2014	
    BUDGET 	 	2014	
AMENDED BUDGET	CHANGE FROM ORIGINAL
    TO AMENDED BUDGET 	
Special Assessments	1,105,429	1,101,850	1,105,429	0.32%	
Stormwater Drainage Fees	1,669,966	1,669,139	1,669,966	0.05%	
Other Revenues	  $	16,611 	  $	12,213 	  $	16,611 	 	36.01%	
TOTAL OPERATING REVENUES	2,792,006	2,783,202	2,792,006	0.32%	
FUND BALANCE, October 1	2,973,180	2,973,180	2,973,180	0.00%	
TOTAL REVENUES AVAILABLE	5,765,186	5,756,382	5,765,186	0.15%	

DEDUCT EXPENDITURES:
Board of Supervisors	

13,213	

16,131	

15,418	

-4.42%	
District Manager	23,817	26,505	24,538	-7.42%	
Finance	144,326	167,058	148,000	-11.41%	
Grant Management	1,538	1,063	1,800	69.33%	
Clerk to the Board	9,384	12,428	10,900	-12.29%	
Legal Services	73,009	48,086	76,000	58.05%	
Engineering Services	36,490	63,837	40,000	-37.34%	
Pollution Control	-	525	200	-61.90%	
Administration Division	716,779	781,113	746,635	-4.41%	
Aquatics Division	514,169	515,196	526,049	2.11%	
Stormwater Maintenance Division	465,174	527,520	497,528	-5.69%	
Exotic Plant Removal Division	408,753	396,719	425,006	7.13%	
Shop Operations	76,797	73,887	82,800	12.06%	

TOTAL EXPENDITURES	
2,483,449	
2,630,068	
2,594,874	
-1.34%	
Less GF Transfer to R&R	55,092	55,092	55,092	0.00%	

FUND BALANCE, SEPTEMBER 30	
 	3,226,646 	
 	3,071,222 	
 	3,115,220 		

* Note: 2014 Actuals from 10-1-2013 through 9-29-14. We are still receiving September 2014 invoices.

		
FY 2014 Actual
Through 9-29-2014		Annual Budget
(with adjustments) FY 2014		Amended Annual
Budget FY 2014	
	
General Fund Fund Balance (Beginning)	
2,973,180		
2,973,180		
2,973,180	
	
OPERATING REVENUE						
1-04001	Permit Fees	100		1,722		100	
1-04003	Miscellaneous Fees	277		2,288		277	
1-04004	Storm Water Drainage Fees	1,669,966		1,669,139		1,669,966	
1-04005	Project Maintenance Fees	-		6,176		-	
1-04006	Interest	12		2,027		12	
1-04007	Special Assessments	1,105,429		1,101,850		1,105,429	
1-04009	Miscellaneous Income	16,222		 	- 		16,222	
	Total Revenues	$	2,792,006		  $	2,783,202 		$	2,792,006	
	
OPERATING EXPENSES
 Board of Supervisors						
1-05001	Executive Salaries	10,329	12,000	12,000	
1-05002	FICA	828	918	918	
1-05012	Other Contractual Services	51	556	200	
1-05015	Board Meeting Expenses	949	1,479	1,200	
1-05016	Contingencies	1,056	 	1,178 	1,100	
	TOTAL BOARD OF SUPERVISORS	13,213	 	16,131 	15,418	
	
District Manager						
1-06001	Assessment Fees & Costs	8,144	8,233	8,233	
1-06002	Other Contractual Services	-	1,222	200	
1-06003	Operations & Maintenance Services	767	1,063	900	
1-06005	Management Contract	14,755	14,786	14,755	
1-06009	Travel & Per Diem	151	616	300	
1-06012	Miscellaneous Expense	-	475	100	
1-06013	Subscriptions & Dues	-	 	110 	50	
	TOTAL DISTRICT MANAGER	23,817	 	26,505 	24,538	
	
Finance						
1-07001	Dissemination Agent	-	2,030	200	
1-07002	Arbitrage	-	1,634	200	
1-07003	Assessment Fees & Costs	-	-	-	
1-07004	Accounting Services	33,026	31,386	33,100	
1-07005	Auditing	11,790	16,573	13,000	
1-07007	Banking Services	1,651	6,513	3,000	
1-07009	Property & Casualty Insurance	74,379	84,702	74,500	
1-07015	Office Supplies	124	-	-	
1-07018	Property Taxes & Assessments	23,355	 	24,220 	24,000	
	TOTAL FINANCE	144,326	 	167,058 	148,000	
	
Grant Management				
1-12001	Contractual Services -GM	1,538		1,063		1,800	
	TOTAL GRANT MANAGEMENT	1,538		1,063		1,800	
	
Clerk to the Board				

FY 2014 Actual
Through 9-29-2014		Annual Budget (with adjustments)
FY 2014		
1-13002	Other Contractual Services	6,284		7,316		
1-13004	Postage & Freight	671		1,220		
1-13005	Printing & Binding	1,416		2,149		
1-13007	Legal Ads	1,013		 	1,743 		
	TOTAL CLERK TO THE BOARD	9,384		 	12,428 		
	
Legal Services					
1-19001	General Counsel	45,357	40,086	47,000	
1-23001	Special Counsel	27,652	 	8,000 	29,000	
	TOTAL LEGAL COUNSEL	73,009	 	48,086 	76,000	
	
Engineering Services				
1-26002	Engineering Services	36,490	 	63,837 	40,000	
	TOTAL ENGINEERING	36,490	 	63,837 	40,000	
	
Pollution Control			
1-29002	Regulatory & Permit Fees	-	 	525 	200	
	TOTAL POLLUTION CONTROL	-	 	525 	200	

Amended Annual
Budget FY 2014	
6,800
1,000
1,700
1,400	
10,900	

ADMINISTRATION DIVISION
Personnel
1-15001	Regular Salaries	176,546	187,869	181,000	
1-15002	Overtime	811	2,306	1,500	
1-15003	FICA	14,795	15,099	14,900	
1-15004	Retirement Contributions	17,420	17,116	18,000	
1-15005	Health/Life/Dental Insurance	289,251	319,342	295,000	
1-15006	Workers Comp	24,465	31,984	27,000	
1-15007	Unemployment Insurance	260	12,576	500	
1-15008	Employee Compensation Study	-	-	-	
1-15009	Travel & Per Diem	-	1,177	200	
1-15010	Uniforms	1,153	1,357	1,357	
1-15011	Subscriptions & Dues	983	545	1,000	
1-15012	Training, Cont. Educ., and Licensing	529	2,018	800	
1-15013	Vehicle Allowance	7,800	7,200	8,000	
	Total Administration Personnel:	534,013	598,589	549,257	
	ADMIN Operating				
1-33001	Other Contractual Services	39,084	39,758	39,758	
1-33002	Website Maintenance	3,251	3,071	3,500	
1-33003	Maintenance Contracts	-	-	-	
1-33004	Water - Irrigation	3,079	2,953	3,200	
1-33005	Telephone & Cell Service	15,491	15,871	15,871	
1-33006	Postage & Freight	709	987	900	
1-33007	Electricity Services	4,555	4,214	5,000	
1-33008	Cable/Newspaper	312	449	449	
1-33009	Vehicle Leasing	-	-	-	
1-33010	Equipment Leasing	3,262	2,039	3,500	
1-33011	Building Maintenance	977	2,164	1,500	
1-33012	Vehicle Maintenance	62	816	200	
1-33013	Equipment Maintenance	-	692	200	
1-33014	Printing & Binding	-	625	200	
1-33015	Legal Ads	203	-	500	

FY 2014 Actual
Through 9-29-2014

Annual Budget (with adjustments) FY 2014

	Amended Annual	
	Budget	
	FY 2014	
	4,900	
	700	
	5,000	
	6,000	
	44,500	
	3,800	
	1,400	
	4,800	
	19,000	
	500	

REVISED ANNUAL BUDGET

1-33016	Miscellaneous Expense	4,612	5,088
1-33017	Record Storage	397	755
1-33018	Contigencies - Hurricane	-	20,400
1-33019	Office Supplies	5,088	7,191
1-33020	Fuel & Lubricants - Vehicle	43,127	46,461
1-33021	Cleaning Supplies	3,426	1,927
1-33022	Computer Software	1,143	886
1-33023	Computer Hardware/ Supplies	4,530	4,446
1-33024	Fuel & Lubricants - Equipment	18,457	18,671
1-33025	Minor Construction Expenses	-	3,060

- 32,000
-

Total Administration Operating:	151,766	182,524	165,378 Capital Outlay Administration
1-33101	Equipment	-	-
1-33102	Building	31,000
1-33103	Other	-	-

Total Administration Capital Outlay:		31,000			-		32,000 TOTAL ADMINISTRATION	716,779	 	781,113 	746,635 
AQUATICS DIVISION
	Personnel		
1-14001	Regular Salaries	256,766	261,505	259,000	
1-14002	Overtime	16,430	18,610	17,000	
1-14003	FICA	21,572	21,429	22,000	
1-14004	Retirement Contributions	24,922	25,210	25,210	
1-14005	Health Insurance	-	-	-	
1-14006	Workers Comp	-	-	-	
1-14007	Travel & Per Diem	73	1,135	200	
1-14008	Uniforms	2,627	3,550	3,000	
1-14009	Subscriptions & Dues	255	221	300	
1-14010	Training, Cont. Educ., and Licensing	1,383	2,723	1,800	
	Total Aquatics Personnel:	324,027	334,383	328,510	
	Aquatics Operating				
1-31001	Operations & Maintenance Svc	4,159	2,911	4,500	
1-31002	Laboratory Services	-	-	-	
1-31003	Disposal Fees	267	-	500	
1-31004	Water Quality Monitoring	-	-	-	
1-31005	Operating Supplies	9,063	8,510	10,000	
1-31006	Storm Ditch Maint	-	-	-	
1-31007	Landscape Materials	-	-	-	
1-31008	Vehicle Maintenance	3,556	3,839	3,839	
1-31009	Equipment Maintenance	13,418	12,964	14,000	
1-31010	Miscellaneous Expense	82	594	200	
1-31011	Chemicals	130,938	118,161	133,000	
1-31012	Machinery & Equipment	 	8,178 	 	8,834 	8,500	
Total Aquatics Operating: 	169,658	 	155,813 	174,539 
Capital Outlay Aquatics	
1-31101	Equipment		-	5,000	1,000	
1-31102	Building		20,483	20,000	22,000	
1-31103	Other		-	-	-	
		Total Aquatics Capital Outlay:	20,483	25,000	23,000	

FY 2014 Actual
Through 9-29-2014

Annual Budget (with adjustments) FY 2014

Amended Annual
Budget FY 2014

TOTAL AQUATICS DIVISION	514,169	 	515,196	526,049 

STORM WATER MANAGEMENT DIVISION
	Personnel		
1-16001	Regular Salaries	282,513	295,614	288,000	
1-16002	Overtime	9,992	12,594	11,500	
1-16003	FICA	22,428	23,578	23,578	
1-16004	Retirement Contributions	24,065	27,739	26,000	
1-16005	Health Insurance	-		-	
1-16006	Workers Comp	-	-	-	
1-16007	Travel & Per Diem	-	584	200	
1-16008	Uniforms	2,700	3,311	3,000	
1-16009	Subscriptions & Dues	85	221	221	
1-16010	Training, Cont. Educ., and Licensing	473	1,713	1,000	
	Total Storm Water Personnel:	342,257	365,354	353,499	
	Storm Water Operating				
1-34001	Operations & Maintenance Svc	12,499	16,729	15,000	
1-34002
1-34013	Laboratory Services
Renewal & Replacement	3,424
-	7,723
-	5,000
-	
1-34004	Disposal Fees	6,190	10,951	8,000	
1-34005	Operating Supplies	10,026	18,508	14,000	
1-34006	Storm Ditch Maint	23,667	21,971	25,000	
1-34007	Landscape Materials	14,705	20,475	17,000	
1-34008	Vehicle Maintenance	11,113	15,937	13,000	
1-34009	Equipment Maintenance	18,447	21,067	20,000	
1-34010	Miscellaneous Expense	632	679	679	
1-34011	Chemicals	649	3,035	1,500	
1-34012	Machinery & Equipment	3,533	6,241	5,000	
1-34014	Electricity Services	 	3,045 	 	3,850 	3,850	
Total Storm Water Operating: 	107,931	 	147,166 	128,029 
Capital Outlay Storm Water	
1-34101	Equipment	14,986	15,000	16,000	
1-34102	Building	-	-	-	
1-34103	Other - GIS Mapping	-	-	-	
	Total Storm Water Capital Outlay:	14,986	15,000	16,000	
TOTAL STORM WATER MANAGEMENT DIVI	465,174	 	527,520	497,528 EXOTIC PLANT REMOVAL DIVISION
Personnel
1-17001	Regular Salaries	191,651	189,347	194,000	
1-17002	Overtime	10,382	10,622	11,000	
1-17003	FICA	15,160	15,298	16,000	
1-17004	Retirement Contributions	17,804	17,997	18,500	
1-17005	Health Insurance	-	-	-	
1-17006	Workers Comp	-	-	-	
1-17007	Travel & Per Diem	-	225	100	
1-17008	Uniforms	2,555	3,291	3,000	
1-17009	Subscriptions & Dues	30	225	100	
1-17010	Training, Cont. Educ., and Licensing	1,226	1,561	1,561	

FY 2014 Actual
Through 9-29-2014		Annual Budget
(with adjustments) FY 2014		Amended Annual
Budget FY 2014	

Total Exotic Plant Personnel:	238,809	238,566	244,261

Exotic Plant Operating	
1-35001	Operations & Maintenance Svc	5,604	5,083	6,000	
1-35002	Laboratory Services	-	-	-	
1-35003	Disposal Fees	246	-	500	
1-35004	Operating Supplies	16,408	15,447	17,500	
1-35005	Landscape Materials	-	-	-	
1-35006	Vehicle Maintenance	5,370	5,784	5,784	
1-35007	Equipment Maintenance	5,079	6,285	6,000	
1-35008	Chemicals	4,554	4,961	4,961	
1-35009	Machinery & Equipment	3,925	5,093	4,500	
1-35010	Maintenance Contracts	 	81,527 	 	65,000 	84,000	
Total Exotic Plant Operating: 	122,713	 	107,653 	129,245 
Capital Outlay Exotic Plant	
1-35101	Equipment		27,361	30,500	30,500	
1-35102	Building		19,871	20,000	21,000	
1-35103	Other		-	-	-	
	Total Exotic Plant	Capital Outlay:	47,231	50,500	51,500	

TOTAL EXOTIC PLANT REMOVAL DIVISION	408,753	 	396,719	425,006 

SHOP OPERATIONS DIVISION
Personnel
1-18001	Regular Salaries	35,535	32,768	37,000	
1-18002	Overtime	5,114	5,120	6,000	
1-18003	FICA	2,829	2,898	3,500	
1-18004	Retirement Contributions	3,845	3,410	4,500	
1-18005	Health Insurance	-	-	-	
1-18006	Workers Comp	-	-	-	
1-18010	Travel & Per Diem	-	551	200	
1-18013	Uniforms	59	620	200	
1-18014	Subscriptions & Dues	55	83	100	
1-18015	Training, Cont. Educ., and Licensing	1,308	581	1,500	
	Total Shop Personnel:	48,745	46,031	53,000	
Shop Operating
1-36001      Operations & Maintenance Svc	3,935	3,120	4,500 1-36002     Disposal Fees		-		-		- 1-36003     Operating Supplies	7,168	7,372	7,500
1-36004     Vehicle Maintenance	3,714	4,447	4,100
1-36005     Miscellaneous Expense	1,584	1,546	1,700
1-36006      Machinery & Equipment	 	11,650 	11,371	12,000
Total Shop Operating: 	28,052	 	27,856 	29,800 
Capital Outlay Shop

-
-
-

1-36101	Equipment	-	-
1-36102	Building	-	-
1-36103	Other	-	-
Total Shop Capital Outlay:		-			-		- SHOP OPERATIONS DIVISION	76,797	 	73,887	82,800 
 
Total Operating Expenses	 	2,483,449	2,630,068 	2,594,874 

Amended Annual
Budget FY 2014

Annual Budget (with adjustments) FY 2014

FY 2014 Actual
Through 9-29-2014

Total Expenses	  $	2,483,449	$	2,630,068 		  $	2,594,874 	
Total Revenues	  $	2,792,006	$	2,783,202 		  $	2,792,006 	

Surplus/(Deficit) Before R&R Transfer	
308,558	
153,134	
197,132	
Transfer to General Fund R&R	55,092	55,092	55,092	

Net Surplus (Deficit)	
253,466	
98,042	
142,040	

Available Operating Cash Balance (Ending)   $	3,226,646	$	3,071,222	$	3,115,220

ST LUCIE WEST SERVICES DISTRICT GENERAL FUND - CAPITAL IMPROVEMENT FUND
AMENDED FY 2013-2014 BUDGET

	 
Annual Budget	Amended	CHANGE FROM	
	FY 2014 Actual	(with adjustments)	Annual Budget	ORIGINAL TO	
	 Through 9-29-2014 * 	FY 2014	 	FY 2014		 	AMENDED		
	
Estimated Beginning Fund Balance	980,779	980,779	980,779	
0.00%	
	
Interest Revenues	-	-	-
Grant Revenues		-		-		- 5% Recommended Annual Transfer + Additio	55,092	55,092	55,092 One Time Additional Funding (From GF Unre		-		-		-
Cash Carry Forward for R&R CIP	 	-	-	-		
N/A N/A 0.00%
N/A N/A	
	TOTAL REVENUES AVAILABLE	1,035,871	1,035,871	1,035,871	0.00%	

1-46001	
General Fund Emergency R&R - WM001	27,178	111,100	35,000	
-68.50%	
1-46002	Capital Projects - WM012	-	-	-	N/A	
1-46003	Capital Projects - WM013	5,400	-	7,000	N/A	
1-46004	Capital Projects - WM014	62,445	-	70,000	N/A	
1-46005	Capital Projects - WM015	-	-	-	N/A	
1-46007	Capital Projects - WM017	51,173	200,000	75,000	-62.50%	
	TOTAL EXPENDITURES	146,197	311,100	187,000	-39.89%	
	 
FUND BALANCE, SEPTEMBER 30	 	889,675	724,771	848,871		

* Note: 2014 Actuals from 10-1-2013 through 9-29-2014. We are still receiving September 2014 invoices.

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

 	2014	 	2014	 	2014	CHANGE FROM ORIGINAL
    ACTUAL* BUDGET AMENDED BUDGET TO AMENDED BUDGET 

ADD REVENUES:
Billed Water Revenues	2,733,644	2,935,332	2,900,000	-1.20%	
Billed Wastewater Revenues	3,189,736	3,371,614	3,300,000	-2.12%	
Billed Irrigation Revenue	1,637,264	1,799,271	1,725,000	-4.13%	
Wholesale Water & Wastewater	540,155	541,988	540,154	-0.34%	
AFPI Revenue	36,914	29,289	36,914	26.03%	
Other Operating Revenue	 	138,806 	 	89,380 	 	138,806 	 	55.30%	
TOTAL OPERATING REVENUES	8,276,518	8,766,874	8,640,874	-1.44%	

FUND BALANCE, October 1	
6,949,299	
6,949,299	
6,949,299	
0.00%	
TOTAL REVENUES AVAILABLE	15,225,817	15,716,173	15,590,173	-0.80%	

DEDUCT EXPENDITURES:
Board of Supervisors	

14,137	

16,398	

15,118	

-7.81%	
District Manager	16,056	16,509	16,255	-1.54%	
Finance	299,921	339,411	315,000	-7.19%	
Property Control	5,043	6,989	5,900	-15.58%	
Utility Rate Consultant	13,961	13,961	13,961	0.00%	
Clerk to the Board	13,548	17,620	15,000	-14.87%	
Legal Services	73,009	48,529	76,000	56.61%	
Engineering Services	36,199	62,647	40,000	-36.15%	
Administration Division	1,170,278	1,340,620	1,210,091	-9.74%	
Water Treatment Plant Division	895,176	908,911	923,221	1.57%	
Wastewater Treatment Plant Division	1,180,290	1,346,273	1,232,002	-8.49%	
Underground Utilities Division	967,828	917,057	1,010,300	10.17%	
Irrigation Division	230,878	375,341	307,673	-18.03%	
Debt Service Payments	2,527,331	2,527,331	2,527,331	0.00%	
Capital improvement Projects	-	-	-	0.00%	
Rate Stabilization	-	50,000	50,000	0.00%	
Renewal & Replacement Transfers	420,886	520,886	520,886	0.00%	
CIP Transfer - WWTP Expansion	 	-		 	2,957,919 	 	2,957,919 	0.00%	
TOTAL EXPENDITURES	7,864,542	11,466,402	11,236,657	-2.00%	
FUND BALANCE, SEPTEMBER 30	     7,361,275 	 	4,249,771 	 	4,353,516 		

* Note: 2013 Actuals from 10-1-2013 through 9-29-2014. We are still receiving September 2014 invoices.

Water & Sewer Fund Balance (Beginning)	6,949,299	6,949,299	6,949,299	
Rate Stabilization Fund Balance (Beginning)	480,381	480,381	480,381	
OPERATING REVENUE
Grants	
-	
-	
-	
5-04006	Billed Water Revenue	2,733,644	2,935,332	2,900,000	
5-04007	Billed Wastewater Revenue	3,189,736	3,371,614	3,300,000	
5-04009	Billed Irrigation Revenue	1,637,264	1,799,271	1,725,000	
5-04010	Late Fees	87,203	38,000	87,203	
5-04012	Miscellaneous Fees	14,345	25,500	14,345	
5-04014	Wholesale Water Revenue	249,719	249,931	249,719	
5-04018	Meter Set Fees	4,300	3,550	4,300	
5-04021	Wholesale Wastewater Revenue	290,435	292,057	290,435	
5-04022	Interest (Operating)	2,963	2,057	2,963	
5-04033	Water Impact (AFPI)	36,914	24,489	36,914	
5-04035	Wastewater Impact (AFPI)	29,995	20,273	29,995	
5-04046	Tanker Truck Water Service	-	 	4,800 	-	
	Total Revenues	$	8,276,518	  $	8,766,874 	$	8,640,874	
	
OPERATING EXPENSES
 Board of Supervisors				
5-05001	Executive Salaries	11,229	12,000	12,000	
5-05002	FICA	859	918	918	
5-05003	Other Contractual Services	51	754	100	
5-05004	Board Meeting Expenses	942	1,583	1,000	
5-05005	Contingencies	1,056	 	1,143 	1,100	
	TOTAL BOARD OF SUPERVISORS	14,137	 	16,398 	15,118	
	
District Manager				
5-06002	Management Contract	14,755	14,755	14,755	
5-06003	Travel & Per Diem	1,301	 	1,754 	1,500	
	TOTAL DISTRICT MANAGER	16,056	 	16,509 	16,255	
	
Finance				
5-07001	Dissemination Agent	2,000	2,036	2,000	
5-07002	Arbitrage	-	2,400	500	
5-07003	Accounting Services	43,814	47,172	46,000	
5-07004	Auditing	14,710	17,298	16,500	
5-07006	Banking Services	14,385	9,786	16,000	
5-07007	Property & Casualty Insurance	223,198	220,219	224,000	
5-07009	Bad Debt	1,814	 	40,500 	10,000	
	TOTAL FINANCE	299,921	 	339,411 	315,000	
	
Property Control				
5-09001	Building & Land Rental	1,589	2,097	1,800	
5-09002	Vehicle Leasing	-	-	-	
5-09003	Computer Software/Licensing	451	1,228	800	
5-09004	Computer Hardware/Supplies	3,003	3,664	3,300	
	TOTAL PROPERTY CONTROL	5,043	6,989	5,900	
	
Utility Rate Consultant				
5-11001	Other Contractual Services	13,961	13,961	13,961	
	TOTAL RATE CONSULTANT	13,961	13,961	13,961	
	
Clerk to the Board				
5-13002	Other Contractual Services	9,426	9,667	9,500	
5-13004	Postage & Freight	1,006	1,379	1,200	
5-13005	Printing & Binding	2,124	3,536	2,800	
5-13006	Legal Ads	992	3,038	1,500	

15,000

TOTAL CLERK TO THE BOARD	13,548 	17,620 

Legal Services
5-19001	General Counsel		45,357	39,935	47,000	
5-19002	Special Counsel		27,652	 	8,594 	29,000	
		TOTAL LEGAL COUNSEL	73,009	 	48,529 	76,000	
	
Engineering Services				
5-26002	Engineering Services	36,199	 	62,647 	40,000	
	TOTAL ENGINEERING	36,199	 	62,647 	40,000	

ADMINISTRATION DIVISION
Personnel
5-14001	Regular Salaries	418,457	422,040	420,000	
5-14003	Overtime	11,459	10,445	12,500	
5-14002	Arbitration Settlement	-	-	-	
5-14004	FICA	33,976	33,636	35,000	
5-14005	Retirement Contributions	36,054	38,924	38,924	
5-14006	Health/Life/Dental Insurance	343,183	380,503	350,000	
5-14007	Workers Comp	37,318	31,356	39,000	
5-14008	Unemployment Compensation	-	13,272	2,000	
5-14009	Travel & Per Diem	260	1,122	800	
5-14010	Uniforms	1,980	2,525	2,100	
5-14011	Subscriptions & Dues	1,238	926	1,400	
5-14012	Training & Education Costs	947	1,922	1,200	
5-14013	Vehicle Allowance	7,800	7,200	7,800	
Total Administration Personnel: 	892,671	943,871	910,724 
ADMIN Operating	
5-29001	Other Contractual Services	112,350	123,196	118,000	
5-29002	Website Maintenance	3,251	2,818	3,500	
5-29003	Operating Supplies	11,606	12,500	12,500	
5-29004	Storm Water Fees	310	17,799	1,000	
5-29005	Telephone & Cell Service	18,003	16,116	19,000	
5-29006	Postage & Freight	38,160	35,243	40,000	
5-29007	Equipment Leasing	3,120	2,095	3,500	
5-29008	Vehicle Maintenance	440	1,437	600	
5-29009	Equipment Maintenance	55	393	150	
5-29010	Miscellaneous Expenses	2,629	1,361	3,000	
5-29011	Contingencies - Hurricane	-	-	-	
5-29012	Office Supplies	7,004	8,098	8,098	
5-29013	Fuel & Lubricants - Vehicle	61,475	65,828	63,000	
5-29014	Fuel & Lubricants - Equipment	15,547	16,319	16,319	
5-29015	Minor Construction Expenses	590	5,271	1,500	
5-29016	Project Maintenance Fees	-	6,176	1,000	
5-29017	Contingency (1.5%)	66	79,580	5,000	
5-29018	Electrical Services	3,000	2,519	3,200	

-
-
-

-
-
-

-
-
-

Total Administration Operating: 	277,608	396,749	299,367 Capital Outlay Administration
5-29101	Equipment
5-29102	Building
5-29103	Other
Total Administration Capital Outlay: 	-	-	- 

TOTAL ADMINISTRATION	1,170,278 	1,340,620	 	1,210,091 WATER TREATMENT PLANT DIVISION
Personnel
5-15001	Regular Salaries	237,850	237,157	239,000	
5-15002	Overtime	33,362	23,097	35,000	
5-15003	FICA	20,435	19,909	22,000	

5-15004	Retirement Contributions 5-15007	Travel & Per Diem
5-15008	Uniforms
5-15009	Subscriptions & Dues
5-15010	Training & Education Costs

WTP Operating

Total WTP Personnel: 	317,124	308,274	323,700 

5-30001	Other Contractual Services	49,759	36,406	52,000	
5-30002	Operations & Maintenance Services	3,055	4,021	4,021	
5-30003	Laboratory Services	20,904	23,772	22,000	
5-30004	Operating Supplies	13,241	10,094	15,000	
5-30005	Electricity Services	185,030	208,783	190,000	
5-30006	Vehicle Maintenance	813	1,264	1,000	
5-30007	Plant Maintenance	81,915	53,288	84,000	
5-30008	Miscellaneous Expenses	248	1,615	500	
5-30009
5-30010	Chemicals
Water Conservation Grant Program	217,586
 	5,500    		256,394
5,000 	225,000
6,000	

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

Total WTP Operating: 	578,052 	600,637	 	599,521 

-
-
-

-
-
-

-
-
-

Total WTP Capital Outlay: 	-	-	- 

TOTAL WATER TREATMENT PLANT DIVISION	895,176 	908,911	923,221 

WASTEWATER TREATMENT PLANT DIVISION
Personnel
5-16001	Regular Salaries	223,985	241,430	227,000	
5-16002	Overtime	27,865	34,919	30,000	
5-16003	FICA	19,220	21,141	21,414	
5-16004	Retirement Contributions	19,178	24,871	21,000	
5-16007	Travel & Per Diem	889	1,711	1,200	
5-16008	Uniforms	1,807	1,854	2,000	
5-16009	Subscriptions & Dues	135	1,369	500	
5-16010	Training & Education Costs	1,229	2,000	1,600	
Total WWTP Personnel: 	294,308	329,295	304,714 
WWTP Operating	
5-31001	Other Contractual Services	31,371	29,235	33,000	
5-31002	Operations & Maintenance Services	3,510	4,840	4,000	
5-31003	Laboratory Services	28,195	37,396	31,000	
5-31004	Operating Supplies	11,276	15,289	13,000	
5-31005	Sludge Disposal	525,474	561,061	535,000	
5-31006	Electricity Services	168,035	193,419	175,000	
5-31007	Vehicle Maintenance	570	2,397	1,000	
5-31008	Plant Maintenance	40,344	81,100	50,000	
5-31009
5-31010	Miscellaneous Expenses
Chemicals	180
 	77,027    		288
91,953 	288
85,000	

Capital Outlay WWTP
5-31101	Equipment
5-31102	Building
5-31103	Other

Total WWTP Operating: 	885,982 	1,016,978	 	927,288 

-
-
-

-
-
-

-
-
-

Total WWTP Capital Outlay: 	-	-	- 

			
23,552	23,423	25,000	
-	855	200	
1,431	1,337	1,500	
190	1,116	500	
305	1,380	500	

TOTAL WASTEWATER TREATMENT PLANT DIVISION	1,180,290 	1,346,273	1,232,002 

UNDERGROUND UTILITIES DIVISION
Personnel

5-17001	Regular Salaries
5-17002	Overtime
5-17003	FICA
5-17004	Retirement Contributions 5-17007	Travel & Per Diem
5-17008	Uniforms
5-17009	Subscriptions & Dues
5-17010	Training & Education Costs

UGU Operating

Total UGU Personnel: 	506,134	546,756	521,800 

			
389,494	406,359	396,000	
41,598	52,865	46,000	
32,737	35,131	34,000	
35,868	41,330	38,000	
-	624	200	
4,597	7,116	6,000	
355	736	600	
1,485	2,595	1,000	

5-32001	Other Contractual Services	229,048	150,344	240,000
5-32002	Operations & Maintenance Services	74,695	65,512	80,000
5-32003	Operating Supplies	85,365	76,092	90,000
5-32004	Electricity Services	32,721	33,754	34,000
5-32005	Vehicle Maintenance	10,208	14,665	12,000
5-32006	Lift Station Maintenance	26,371	25,635	28,000
5-32007	Miscellaneous Expenses	 	1,135 	3,249	2,000
Total UGU Operating: 	459,543 	369,251	 	486,000 
Capital Outlay UGU

-
- 2,500
-

5-32101	Equipment	-	-
5-32102	Building	-	-
5-32104	New Meters	2,151	1,050
5-32103	Other	-	-

Total UGU Capital Outlay: 	2,151	1,050	2,500 

TOTAL UNDERGROUND UTILITIES DIVISION	967,828 	917,057	1,010,300 

	IRRIGATION DIVISION
Personnel		
5-18001	Regular Salaries	37,938	37,492	40,000	
5-18002	Overtime	4,574	5,362	5,000	
5-18003	FICA	3,189	3,278	3,500	
5-18004	Retirement Contributions	3,838	3,857	4,000	
5-18007	Travel & Per Diem	-	571	200	
5-18008	Uniforms	405	673	673	
5-18009	Training & Education Costs	185	500	500	
Total IRR Personnel: 	50,128	51,733	53,873 
IRR Operating	
5-33001	Other Contractual Services	6,201	39,032	10,000	
5-33002	Operations & Maintenance Services	19,103	25,374	22,000	
5-33003	Laboratory Services	80	627	200	
5-33004	Operating Supplies	5,306	9,558	7,000	
5-33005	Electricity Services	152,735	161,480	157,000	
5-33006	Vehicle Maintenance	1,825	2,342	2,000	
5-33007	Equipment Maintenance	1,003	4,350	2,000	
5-33008	Maintenance - Irrigation	20,698	36,449	25,000	
5-33009	Miscellaneous Expenses	345	909	600	
5-33010	Chemicals	 	23,503 	19,154 	26,000	
	
Capital Outlay IRR	Total IRR Operating: 	230,798 	299,275 	 	251,800 	
5-33101	Equipment	-	-	-	
5-33102	Building	-	24,333	2,000	
5-33103	Other	-	-	-	
Total IRR Capital Outlay: 	-	24,333	2,000 

TOTAL IRRIGATION DIVISION	230,878 	375,341	307,673 

Total Operating Expenses	 	4,916,325	5,410,266	 	5,180,521 

5-27004	Principal 2004 Bond Issue	-	-	-	
5-27005	Interest 2004 Bond issue	580,850	580,850	580,850	
5-27007	Interest 2011 Bond issue	630,990	630,990	630,990	
5-27008	Principal 2011 Bond issue	960,000	960,000	960,000	
5-27009	Interest 2013 Bond issue	130,491	130,491	130,491	
5-27010	Principal 2013 Bond issue	 	225,000 	225,000 	225,000	
	
RATE STABILIZATION	TOTAL DEBT SERVICE: 	2,527,331 	2,527,331 	 	2,527,331 	
	Transfer Out to Rate stabilization Fund	 	- 	50,000 	50,000	

NON-OPERATING INCOME AND EXPENSES DEBT SERVICE EXPENSES

TOTAL RATE STABILIZATION SERVICE: 	- 	50,000	 	50,000 

CAPITAL IMPROVEMENT & TRANSFERS
	Capital Improvement Program - W&S	-	-	-	
5-28127	Required R&R Transfer to Capital (5%)	420,886	420,886	420,886	
	Additional R&R Transfer for CIP's	-	100,000	100,000	
	Capital Improvement Program - WWTP Expansion Transfer	 	- 	2,957,919 	2,957,919	
	TOTAL CI & TRANSFERS EXPENSES: 	420,886 	3,478,805 	 	3,478,805 	
	Total Expenses	$	7,864,542	$	11,466,402 	  $	11,236,657 	
	Total Revenues	$	8,276,518	$	8,766,874 	$	8,640,874	

Surplus/(Deficit)	411,976	(2,699,528)		(2,595,783)

Available Operating Cash Balance (Ending)

  $	7,361,275	$	4,249,771	$

4,353,516

Available Rate Stabilization Balance (Ending)

$	480,381	$

530,381	$

530,381

   	

FY 2013 Actual
 Through 9-29-2014 * 

Annual Budget (with adjustments)
 	FY 2014	

Amended Annual Budget
 	FY 2014	

CHANGE FROM ORIGINAL TO
 AMENDED BUDGET

ST LUCIE WEST SERVICES DISTRICT RENEWAL & REPLACEMENT FUND AMENDED FY 2013-2014 BUDGET

	Estimated Beginning Fund Balance	1,263,652	1,263,652	1,263,652	0.00%	
ADD REVENUES:						
	Interest Revenues	430	14,547	430	-97.04%	
	Impact Fee Revenues	-	-	-		
	5% Required Transfer per Bond	420,886	420,886	420,886	0.00%	
	Additional Funding	-	100,000	100,000		
	Cash Carry Forward for R&R CIP	-	-	-		
	
TOTAL REVENUES AVAILABLE	
1,684,968	
1,799,085	
1,784,968	
-0.78%	

DEDUCT EXPENDITURES:	
SW001	5-37007	Lift Station Renewal & Replacement	80,828		182,106		90,000	-50.58%	
SW037	5-37009	Emergency Renewal & Replacement Projec	137,295		167,306		150,000	-10.34%	
SW047	5-37013	Structural Repairs Manholes	963		40,945		10,000	-75.58%	
SW049	5-37004	Protective Coating Manholes	-		56,243		1,000	-98.22%	
SW050	5-37014	WTP Grounding System Improvements	-		50,000		1,000	-98.00%	
SW061	5-37017	Membrane Filter Replacement	120,512		-		135,000	N/A	
SW063	5-37023		-		10,400		1,000	-90.38%	
SW064	5-37006	Replacement Meters	33,074		29,120		35,000	20.19%	
SW069	5-37018	Irrigation Ph 1 -Improve Existing WWTP Pu	15,130		205,000		30,000	-85.37%	
SW073	5-37022		7,221		-		15,000	N/A	
SW075	5-37024		-		90,500		1,000	-98.90%	
SW079	5-37026		66,200		-		80,000	N/A	
		TOTAL EXPENDITURES	461,223		831,620		549,000	-33.98%	
		FUND BALANCE, SEPTEMBER 30	 	1,223,746 		967,465		1,235,968		

* Note: 2014 Actuals from 10-1-2013 through 9-29-2014. We are still receiving September 2014 invoices.

   	

FY 2013 Actual
  Through 9-29-2014 * 

Annual Budget (with adjustments)
 	FY 2014	

Amended Annual Budget
 	FY 2014	

ORIGINAL TO AMENDED
 	BUDGET	

	Estimated Beginning Fund Balance	1,546,052	1,546,052	1,546,052	0.00%	
ADD REVENUES:						
	Interest Revenues	443	986	443	-55.07%	
	Impact Fee Revenues	104,059	327,147	104,059	-68.19%	
	5% Required Transfer from Operating	-	-	-		
	Additional Funding Required	-	-	-		
	TOTAL REVENUES AVAILABLE	1,650,555	1,874,185	1,650,554	-11.93%	

DEDUCT EXPENDITURES:	
SW057	5-38002	Portable Generators for Utility Dept.	-		41,600		1,000		-97.60%	
SW071	5-38010	WTP RO Modification	725,800		-		740,000		N/A	
SW072	5-38011	High Service Pump Expansion	43,256		335,000		75,000		-77.61%	
	TOTAL EXPENDITURES	769,057		376,600		816,000		116.68%	
TRANSFERS:									
	Trans Out to Pay Debt Service/Bond Refunding Payment	-		-		-		0.00%	
	TOTAL TRANSFERS OUT	-		-		-		0.00%	
	FUND BALANCE, SEPTEMBER 30	 	881,498 		1,497,585		834,554			

* Note: 2014 Actuals from 10-1-2013 through 9-29-2014. We are still receiving September 2014 invoices.

FY 2013 Actual
  Through 9-29-2014 * 

Annual Budget (with adjustments)
 	FY 2014	

Amended Annual Budget
 	FY 2014	

CHANGE FROM ORIGINAL TO
 AMENDED BUDGET

	Estimated Beginning Fund Balance	3,155,478	3,155,478	3,155,478	0.00%	
ADD REVENUES:	
Interest Revenues	
914	
3,185	
914	
-71.30%	
	Impact Fee Revenues
5% Required Transfer from Operating
The Reserve Ag. Payment due to Plant Expansion Sec. 4(f)(2)	76,655
-
-	57,272
-
-	76,655
-
-	33.84%	
	TOTAL REVENUES AVAILABLE	3,233,047	3,215,935	3,233,047	0.53%	

DEDUCT EXPENDITURES:

SW062	5-39011   WWTF Expansion	3,156,392	3,177,011	3,156,392	0.00%

TOTAL EXPENDITURES	3,156,392		3,177,011		3,156,392	-0.65%	
FUND BALANCE, SEPTEMBER 30	 	76,655 		 	38,924 		 	76,655 		

* Note: 2014 Actuals from 10-1-2013 through 9-29-2014. We are still receiving September 2014 invoices.

FY 2013 Actual
  Through 9-29-2014 * 

Annual Budget (with adjustments)
 	FY 2014	

Amended Annual Budget
 	FY 2014	

ORIGINAL TO AMENDED
 	BUDGET	

Estimated Beginning Fund Balance	5,162,883	5,162,883	5,162,883	0.00%

ADD REVENUES:		
Interest Revenues	1,552	-	1,552	N/A	
Impact Fee Revenues	-	-	-		
5% Required Transfer from Operating	-	-	-		
The Reserve Ag. Payment due to Plant Expansion Sec. 4(f)(2)	-	-	-		
Capital Improvement Program - WWTP Expansion Transfer	-	2,957,919	2,957,919	0.00%	

TOTAL REVENUES AVAILABLE	5,164,435	8,120,802	8,122,354	0.02% DEDUCT EXPENDITURES:
SW062	5-39011  WWTF Expansion	1,662,853	-	2,000,000	N/A
-	-	-

TOTAL EXPENDITURES	1,662,853	-	2,000,000

FUND BALANCE, SEPTEMBER 30	 	3,501,581 	8,120,802 	6,122,354 

* Note: 2014 Actuals from 10-1-2013 through 9-29-2014. We are still receiving September 2014 invoices.

FY 2014 Actual ** Through 9-29-2014

Annual Budget (with adjustments) FY 2014

Amended Annual Budget FY 2014

587
1,909,607
-		
$	1,910,194		

OPERATING REVENUE
2-04001	Interest	587	9,000
2-04002    Special Assessments	1,909,607	1,992,542 2-04005     Miscellaneous Revenue (Prepayments)		-		-

Total Revenues

$	1,910,194	$

2,001,542

OPERATING EXPENSES

40,096
5,919
1,380,000
473,236
-

Debt Service
2-05001    Assessment Fees	40,096	39,851
2-05002  Banking Services	5,919	9,500
2-05014  Principal 2013	1,380,000	1,380,000
2-07015  Interest 2013	473,236	447,374
2-07011  Miscellaneous Expense	-	100,000

Total Expenses	1,899,252	1,976,725    -	1,899,251

10,943

Surplus/(Deficit) Before Transfer from
(to) Operating Reserve	10,942	24,817 -

TRANSFER FROM (TO) OPERATING RESERVE

Surplus/(Deficit)

$	10,942	$

24,817	$

10,943

*Coverage Provided (Required > 1.10)	1.03	1.10	1.03
*Net Revenue / Bond Payment Requirements
** Note: 2014 Actuals from 10-1-2013 through 9-29-2014. We are still receiving September 2014 invoices.

FY 2012 Actual ** Through 9-29-2014

Annual Budget (with adjustments)
FY 2014

Amended Annual Budget FY 2014

63
197,480
-
-		
$	197,543		

OPERATING REVENUE
3-04002	Interest	63	250
3-04003    Special Assessments	197,480	209,027
3-04005    Miscellaneous Revenue	-	-
3-07001    2010 Bond Revenue	-	-

Total Revenues

$	197,543	$

209,277

OPERATING EXPENSES

4,176
3,494
160,000
33,151
-
-

Debt Service
3-05001  Assessment Fees	4,176	2,502
3-05002  Banking Services	3,494	9,500
3-05003  Principal	160,000	160,000
3-05004  Interest	33,151	30,252
3-05008  Miscellaneous	-	-
3-05007   Cas 2010 COI Expense	-	-

Total Expenses	200,821	202,254    -	200,821

(3,278)

Surplus/(Deficit) Before Transfer from
(to) Operating Reserve	(3,278)	7,023 -

TRANSFER FROM (TO) OPERATING RESERVE

Surplus/(Deficit)

$	(3,278)	$

7,023	$

(3,278)

*Coverage Provided (Required > 1.10)	1.02	1.10	1.02
*Net Revenue / Bond Payment Requirements
** Note: 2014 Actuals from 10-1-2013 through 9-29-2014. We are still receiving September 2014 invoices.