St. Lucie West Services District

FINAL BUDGET
FOR FISCAL YEAR ENDING
SEPTEMBER 30, 2012

August 19, 2011

Honorable Harvey Cutler, Chairman and Members of the Board of Supervisors St. Lucie West Services District
450 SW Utility Drive
Port St. Lucie, FL 34986

RE:		St. Lucie West Service District FY 2011-2012 Proposed Annual Budget and FY 2012-2016 Capital Improvement Plan

Dear Honorable Chairman and Supervisors:

I am pleased to present the annual budget for FY 2011-2012 and the FY 2012-2016 Capital Improvement Plan.

The attached budget addresses the operations and maintenance, debt service and capital improvement requirements for both the Utility operations, General, Capital Project and Debt Service Funds of the District.

Fiscal Year 2010-2011 brought many changes and improvements to the District some of the major projects that were completed in FY 2011 were:

New Administration Office complex.
Several lift stations were rehabilitated with fencing and driveways in FY 2011. The lift station restoration project effort will be continued throughout the next several
years to ensure that all lift stations are upgraded.
Wastewater treatment plant painting project was complete in April of 2011.
Phase III of the WWTF SCADA project was complete in March 2011.
The second phase of the handrail replacement project at the WWTF was complete in 2011.
4a and 4b storm water structure project was complete in 2011.
Enhanced exotic plant removal.

Fiscal Year 2011-2012 brings new challenges due to economic factors and District staff prepared the budget with that in mind. The budget for FY 2011-2012 continues

with the five year forecasting of the District’s financial needs. Looking out over five years, rather than just the upcoming budget year, shows the impact of the immediate operating budget and the effect on the District’s future fiscal health. Immediate decisions, such as whether to spend from our fund balance to pay for a project, can now be aided by a longer-term perspective.

General Fund

$3,000,000

$2,500,000

$2,000,000

$1,500,000

$1,000,000

$500,000

$‐

FY 2010        TotaFl RYev2e0nu1e1s             FY 2012 Total ExpeFnYse2s013            FY U2n0re1s4erved Fund FBaYlan2c0e 15

FY 2016

UnreservedFund Balance as a % of
Total Expenditures

80%

60%
40%

20%
0%

FY 2010 FY 2011 FY 2012 FY 2013 FY 2014 FY 2015 FY 2016

Trends in the General Fund revenues, expenditures and reserves are depicted in the left graph, while Unreserved Fund Balance, as a percentage, is depicted in the right graph.
Trends in the Utility Fund revenues, expenditures and reserves are depicted in the
left graph, while Unreserved Fund Balance, as a percentage, is depicted in the right graph.

$12,000,000

Utility Fund

$10,000,000

$8,000,000

$6,000,000

$4,000,000

$2,000,000

$‐

FY 2010

FY 2011

FY 2012
              Total Expenses

FY 2013

FY 2014	FY 2015

FY 2016

              Total Revenues

              Total Operating Expenses

           Unreserved Fund Balance

50%

Unreserved Utility Fund Balance as a %
of Total Expenditures

45%

40%

35%

30%

25%

20%

15%

10%

5%

0%

FY 2010 FY 2011 FY 2012 FY 2013 FY 2014 FY 2015 FY 2016

The District has a five year Capital Improvement Plan (CIP). By planning for capital needs over a five-year period the District will be able to see what the upcoming needs are, and what resources will be available to meet those needs. The Capital Improvement Plan (CIP) is broken down into three categories; the Renewal and

Replacement Fund, Water Connection Fee Fund, and Wastewater Connection Fee Fund during the five-year period. You will find a brief description, cost breakdown and source of funding for each of the projects identified in the FY 2012-2016 CIP Plan. The CIP worksheets contain projects that have been identified by the District office and Utility plant management teams. A significant number of these projects and related dollars have been identified as Renewal & Replacement projects (approximately $1,180,378). According to the Bond indenture, 5% of the previous year’s revenues are required to be transferred to the R&R fund from the Revenue (operating) Fund to be spent for this purpose. Ultimately the additional requested funds come out of the Utilities Revenue Fund. The Renewal and Replacement Fund reflects a fund balance over $90,000 for FY2012.

We are currently in the process of completing a Revenue Sufficiency Analysis. This study is very important to aid in the adoption of rate increases in the upcoming years. In order to be able to continue with the CIP effort, the District’s Utility system may need to provide additional revenues to fund future projects.

I believe the Department Heads and Staff have tried to address the concerns of the Board and have been diligent in keeping expenditures down while providing quality service to the residents throughout the year. I would like to thank the Staff for all their hard work in addressing these major issues.

We respectfully submit the FY 2011-2012 budget for your review and consideration.

Sincerely,

Dennis M. Pickle
Dennis M. Pickle District Manager

ST. LUCIE WEST SERVICES DISTRICT
FY 2011/2012 BUDGET

TABLE OF CONTENTS

General Fund
General Fund Budget Overview…	1
General Fund Revenues & Expenditures…	3
General Fund Budget Summary	5
General Fund Five-Year Operating Forecast.	6
General Fund Budget Account Descriptions and Assumptions…	11
Water & Sewer Fund
Water & Sewer Fund Budget Overview…	21
Water & Sewer Fund Revenues & Expenditures…	23
Water & Sewer Fund Budget Summary.	25
Water & Sewer Fund Five-Year Operating.Forecast…	26
Water & Sewer Fund Account Descriptions and Assumptions.	31
Water & Sewer Fund Capital Funding Revenue & Expenditures.	46
Water & Sewer Fund Renewal & Replacement Fund…	47
Water & Sewer Fund Water Connection Fee Fund…	48
Water & Sewer Fund Wastewater Connection Fee Fund.	49
Other Funds
Debt Service Fund – Water Management Benefit Series 2010 Five-Year Operating Forecast…	50
Debt Service Fund – Cascades Series 2010 Five-Year Operating Forecast…	50
Water Management Benefit Capital Projects Five-Year Operating Forecast.	50

ST. LUCIE WEST SERVICES DISTRICT
GENERAL FUND BUDGET OVERVIEW
Budget Discussion

The budget is an annual process that involves the Board of Supervisors, the District Manager and staff, operations and billing personnel, engineers and others. This process must first consider anticipated revenues we will receive from operations so as to determine the resources available to be budgeted. First claim on the resources will be the essential costs necessary for the proper operation and maintenance of the general fund operations. Any remaining funds may then be utilized for the capital improvement program and remaining needs.

In the Governmental Funds, separate accounting funds are set up for the bonded debt service and proceeds from bond issues. There are three such funds at St. Lucie West Services District. These three funds are shown on page 52 of this budget. Separate assessments on the District property owners are assigned exclusively for the Water Management Benefit Series 2010 and the Cascades Series 2010 Debt Service Funds. The proceeds of these assessments can be used for no other purpose than the debt service of these two bond issues. There are still proceeds available from the 2010 Water Management Capital Project Fund which is used on projects described in the Bond and recommended by the District Engineer.

We have divided the general fund budget into two parts: the operating budget and the capital budget.

The capital budget is for infrastructure improvements, system expansion to handle customer growth, renewal and replacements, service extensions, additions, or extraordinary repairs. Currently there is a specific source for these capital projects from the 2010 Water management Bonds.

We anticipate finishing the current fiscal year with a surplus and are budgeting for a small surplus in FY 2012. The General Fund for both FY 2011 and 2012 will have a fund balance exceeding a million dollars. This also means that the District will have sufficient cash flow to carry operating costs till the General Fund starts receiving revenue from the maintenance assessments in November and the Storm Water Fees from the City of Port St. Lucie in January.

Certain decisions, especially in the capital improvement program, made during the budget process have an impact which extends to multiple fiscal years and not only the year for which the budget is approved. In order to demonstrate this impact, five (5) year forecasts have been developed for each system for both the operating and capital budgets.

Assumptions Used in Preparing the Budget

Inflation – The following inflationary rates are utilized; for the management contract line item the rate 1.5% for FY 2011 is based upon the change in the U.S. Bureau of Labor Statistics Consumer Price Index - All Urban Customers, U.S. City Average, Services, for most other line items, where applicable, a general inflationary rate of 2% is utilized. There are some exceptions such as health insurance (10% each year), and liability insurance (8% each year) for which national projections call for continuing increases. Energy costs are expected to grow at an inflation rate of 10% as well.

Rate Adjustment – There is no adjustment to Special Assessment rates proposed within this year’s budget.

The rate increase from $100 to the projected rate of $106 per Equivalent Residential Unit (ERU’s) for FY 2009 as stated in the Special Assessment Notice sent to property owners on July 15, 2004. This $6 a year increase was projected in 2004 and due to the current economy revenues reflect no change. The number of ERU’s is expected to remain the same in FY2012. With no rate adjustment budgeted, we expect revenues in most categories to remain the same per year for each of the next five years. The Budget for 2014 reflects a $1 per year increase per ERU which will assist in covering inflationary costs. Fiscal years 2013, 2015 and 2016 reflect no increase in assessments.

Capital Improvement Program

The capital improvement program has five items for your review. In a continuation of the previous years funding practices for capital items, we are proposing to pay for the capital items directly rather than financing the purchase over a number of years. The typical interest rates charged for lease financing are significant, and therefore the District can save a significant amount by purchasing the items. As of 2009 there are no more lease payments being made on any Capital rolling stock items within the General Fund. All equipment purchase will be paid for outright at the time of purchase.

A summary of the funding sources for all system capital projects budgeted in FY 2012 follows a consolidated presentation of  the  operating  budget. The list  of capital  items  total  $2,592,000  in the General Fund in FY 2012.

Storm Water Drainage Fees 59.82%

Special Assessments 39.21%

Interfund Transfers 0.00%

0.18%

Project Maintenance Permit Fees 0.18% Fees 0.50%
Miscellaneous Fees

Interest 0.10%

TOTAL REVENUES	$	2,707,415

PERCENT
 	TOTALS	 	REVENUES	

Storm Water Drainage Fees	1,619,591	59.82%	
Special Assessments	1,061,496	39.21%	
Interfund Transfers	-	0.00%	
Interest	2,700	0.10%	
Project Maintenance Fees	13,628	0.50%	
Permit Fees	5,000	0.18%	
Miscellaneous Fees	 	5,000 	 	0.18%	
TOTAL OPERATIONAL REVENUE	$	2,707,415	100.00%	
GENERAL FUND PRIOR YEARS BALANCE	$	1,523,385		

Stormwater Maintenance Division 22.38%

Administration Division 29.57%

Exotic Plant Removal Division 11.14%

4.43%

Projects 0.00%

Aquatics Division 22.79%

Capital ImprovemeFnint ance

Board of Supervisors 0.76%
Pollution Control 0.02%

Legal Services 2.20%

0.99%

Shop Operations 3.38%

Clerk to the Board 0.48%
District Manager

Engineering Services 1.88%

TOTAL EXPENDITURES	$	2,666,654

PERCENT
 	TOTALS	EXPENDITURES 

Aquatics Division	607,174	22.77%	
Stormwater Maintenance Division	596,300	22.36%	
Administration Division	787,838	29.54%	
Exotic Plant Removal Division	296,911	11.13%	
Finance	118,036	4.43%	
Capital Improvement Projects	-	0.00%	
Legal Services	58,525	2.19%	
Shop Operations	90,109	3.38%	
Engineering Services	50,000	1.88%	
District Manager	26,346	0.99%	
Board of Supervisors	20,125	0.75%	
Clerk to the Board	12,751	0.48%	
Pollution Control	508	0.02%	
Grant Management	 	2,030 	 	0.08%	

TOTAL EXPENDITURES

$	2,666,654

100.00%

St. Lucie West Services District General Fund Budget Summary

ADD REVENUES:	 	2010	
 	ACTUAL		 	2011	
ORIGINAL BUDGET	 	2011	
 	ESTIMATE		 	2012	
     PROPOSED		
Special Assessments	1,091,013	1,061,496	1,079,153	1,061,496	
Stormwater Drainage Fees	1,633,349	1,619,591	1,724,897	1,619,591	
Other Revenues	 	82,854 	 	41,028 	 	17,974 	 	26,328 	
TOTAL OPERATING REVENUES	2,807,217	2,722,115	2,822,024	2,707,415	
FUND BALANCE, October 1	555,115	1,211,811	1,211,811	1,523,385	
TOTAL REVENUES AVAILABLE	3,362,332	3,933,927	4,033,836	4,230,800	

DEDUCT EXPENDITURES:
Board of Supervisors	

15,378	

22,600	

22,581	

20,125	
District Manager	20,255	26,457	25,957	26,346	
Finance	100,841	120,286	119,286	118,036	
Grant Management	-	4,500	2,000	2,030	
Clerk to the Board	8,993	14,063	12,563	12,751	
Legal Services	56,300	59,660	57,660	58,525	
Engineering Services	46,745	68,500	53,500	50,000	
Pollution Control	2,185	500	500	508	
Administration Division	564,667	745,688	728,316	787,838	
Aquatics Division	458,319	552,152	512,161	607,174	
Stormwater Maintenance Division	466,643	600,175	589,513	596,300	
Exotic Plant Removal Division	331,470	289,252	283,170	296,911	
Shop Operations	78,724	103,678	103,245	90,109	
Capital Improvement Projects	-	-	-	*

TOTAL EXPENDITURES	2,150,520	2,607,511	2,510,451	2,666,654

FUND BALANCE, SEPTEMBER 30	 	1,211,811 	1,326,416 	1,523,385 	1,564,146 

* Capital Improvement Projects are Included in Divisional Operations

Actual FY 2010

Actual YTD FY 2011

Estimate EOY FY 2011

Final Amended Budget
FY 2011

Budget FY 2012

Forecast

FY 2013

FY 2014

FY 2015

FY 2016

General Fund Fund Balance (Beginning)	555,115	1,211,811	1,211,811	1,211,811	1,523,385	1,564,146	1,603,797	1,622,697	1,629,607

OPERATING REVENUE

84
1,724,897

2,181
1,079,153
-
-	
$	2,806,315	

10,102
3,022
- 1,285
475	
14,884	

5,630

645
-

-	
6,275	

2,000

22,864
1,760
4,122
622
- 6,156	
37,524	
	
-	

4,541
534
991
1,116	
7,182	

1-04001    Permit Fees	-	-	5,000
1-04002    Grant Revenue	-	-	-

5,408	5,624	5,849
-	-	-

1-04003   Miscellaneous Fees	10,852
1-04004    Storm Water Drainage Fees	1,633,349

101	5,000
1,724,897	1,724,897

5,408	5,624	5,849
1,622,832	1,624,455	1,626,079

5,000	5,200	
-	-	
5,000	5,200	
1,619,591	1,621,211	
13,628	13,901	
2,700	2,970	
1,061,496	1,061,496	
-	-	
-	-	
$	2,707,415	$ 2,709,977	

1-04005    Project Maintenance Fees	-	-	5,274	14,179	14,462	14,751

1-04006   Interest	3,867
1-04007   Special Assessments	1,091,013
1-04008   Interfund Transfers	-
1-04009   Miscellaneous Income	68,136

2,617	2,700
1,079,153	1,079,153
-	-
-	-

3,267	3,594	3,953
1,121,496	1,121,496	1,121,496
-	-	-
-	-	-

Total Revenues

$	2,807,217

$     2,806,768	$

2,822,024

$	2,772,589

$ 2,775,255

$ 2,777,978

OPERATING EXPENSES
 Board of Supervisors
1-05001    Executive Salaries	11,900
1-05002    FICA	-
1-05012     Other Contractual Services	76
1-05015     Board Meeting Expenses	3,402
1-05016    Contingencies	-

TOTAL BOARD OF SUPERVISORS	15,378

District Manager
1-06001     Assessment Fees & Costs	4,969

12,122	12,000
3,626	3,481
-	2,500
1,542	2,000
570	2,600
 
17,860	22,581

6,756	6,000

12,000	12,000	12,000
918	918	918
2,625	2,677	2,736
2,100	2,142	2,189
2,729	2,784	2,845

20,372	20,521	20,688

6,299	6,425	6,566

12,000
918
2,538
2,030
2,639
20,125

12,000
918
2,578
2,062
2,681
20,240

6,090	6,187	
3,167	3,217	
1,015	1,031	
14,114	14,339	
1,096	1,114	
759	771	
106	107	
26,346	26,768	

1-06002     Other Contractual Services	-	-	3,120	3,275	3,341	3,414

1-06003     Operations & Maintenance Services	836
1-06005    Management Contract	14,375

774	1,000
-	13,905

1,050	1,071	1,094
14,598	14,889	15,217

1-06009     Travel & Per Diem	-	-	1,080	1,134	1,156	1,182

1-06012    Miscellaneous Expense	75

-	748

785	801	819

2,030	2,062	
1,583	1,609	
-	-	
30,021	30,502	
15,010	15,250	
2,659	2,702	
66,733	70,069	
-	-	
-	-	
118,036	122,194	

1-06013     Subscriptions & Dues	-	-	104	109	111	114

TOTAL DISTRICT MANAGER	20,255

Finance
1-07001    Dissemination Agent	2,000

7,530    -	25,957

2,400	2,000

27,250	27,795	28,406

2,100	2,142	2,189

1-07002    Arbitrage	-	-	1,560
1-07003     Assessment Fees & Costs	-	-	-

1,638	1,670	1,707
-	-	-

1-07004    Accounting Services	26,110
1-07005    Auditing	14,733
1-07007    Banking Services	579
1-07009     Property & Casualty Insurance	50,952
1-07015  Office Supplies	260
1-07018   Property Taxes & Assessments	6,207

TOTAL FINANCE	100,841

Grant Management
1-12001   Contractual Services -GM	-

6,998
1,782
2,282
1,689
12,751

7,110
1,811
2,319
1,716
12,955

TOTAL GRANT MANAGEMENT	-

27,437	29,578
2,112	14,788
4,946	2,620
747	62,532
-	-
7,387	6,208
 
45,029    -	119,286	-

31,051	31,672	32,368
15,524	15,835	16,183
2,750	2,805	2,867
73,573	77,251	81,114
-	-	-
-	-	-
  
126,636	131,375	136,429

-		2,000	2,030	2,062	2,100	2,142	2,189	
-	-	2,000	-	2,030	2,062	2,100	2,142	2,189	

Clerk to the Board
1-13002     Other Contractual Services	5,718
1-13004     Postage & Freight	695
1-13005     Printing & Binding	1,534
1-13007    Legal Ads	1,046

TOTAL CLERK TO THE BOARD	8,993

5,449	6,894
640	1,756
1,190	2,249
1,340	1,664
 
8,619	12,563

7,238	7,383	7,545
1,843	1,880	1,921
2,361	2,408	2,461
1,747	1,782	1,821
  
13,189	13,452	13,748

		

Actual		
Actual YTD		
Estimate EOY	Final Amended
Budget	
Budget			
Forecast		
		FY 2010		FY 2011		FY 2011	FY 2011	FY 2012		FY 2013	FY 2014	FY 2015	FY 2016	
	Legal Services													
1-19001	General Counsel	32,831		17,484		20,981	49,660	50,405		51,211	52,133	53,176	54,346	
1-23001	Special Counsel	23,470		9,072		10,887	8,000	8,120		8,250	8,398	8,566	8,755	
	TOTAL LEGAL COUNSEL	56,300		26,557		31,868	-	57,660	-	58,525		59,461	
60,532	61,742	63,101	
	
Engineering Services												
1-26002	Engineering Services	46,745		32,231		38,677	53,500	51,714		52,749		53,909	
	TOTAL ENGINEERING	46,745		32,231		38,677	-	53,500	-	51,714		52,749		53,909	

50,000	50,800	
50,000	50,800	

Pollution Control
1-29002   Regulatory & Permit Fees	2,185

- 180,078

TOTAL POLLUTION CONTROL	2,185

-	500

-
-

-    -	500	-

525	535	547

516
516

508

508

525	535	547

	ADMINISTRATION DIVISION
Personnel					
1-15001	Regular Salaries	120,377		128,228		153,874	175,500	178,533	182,996	187,571	192,260	197,066	
1-15002	Overtime	1,022		3		4	2,675	2,715	2,783	2,853	2,924	2,997	
1-15003	FICA	9,404		10,028		12,034	13,630	14,416	14,763	15,118	15,482	15,856	
1-15004	Retirement Contributions	10,786		11,289		13,546	16,036	16,312	16,720	17,138	17,567	18,006	
1-15005	Health/Life/Dental Insurance	197,889		200,861		241,033	264,311	290,742	319,817	351,798	369,388	387,858	
1-15006	Workers Comp	30,080		19,179		23,014	40,567	44,624	49,086	53,995	56,695	59,529	
1-15007	Unemployment Insurance	3,438		5,897		7,076	5,800	5,945	6,094	6,246	6,402	6,562	
1-15008	Employee Compensation Study	-				-	-	-	-	-	-	-	
1-15009	Travel & Per Diem	332		102		123	2,100	2,132	2,166	2,205	2,249	2,298	
1-15010	Uniforms	802		657		788	1,788	1,815	1,844	1,877	1,915	1,957	
1-15011	Subscriptions & Dues	65		155		186	520	528	536	546	557	569	
1-15012	Training, Cont. Educ., and Licensing	1,322		417		500	3,120	3,167	3,217	3,275	3,341	3,414	
1-15013	Vehicle Allowance	-		-		-	-	7,200	7,200	7,200	7,200	7,200	
	Total Administration Personnel:	375,516		376,815		452,178	526,048	568,128	607,221	649,822	675,979	703,312	
	ADMIN Operating												
1-33001	Other Contractual Services	31,303		33,296		39,955	40,348	41,155	41,978	42,818	43,674	44,547	
1-33002	Website Maintenance	3,244		2,201		2,641	3,576	3,648	3,720	3,795	3,871	3,948	
1-33003	Maintenance Contracts	493				-	1,330	-	-	-	-	-	
1-33004	Water - Irrigation	2,720		2,141		2,569	3,264	3,329	3,396	3,464	3,533	3,604	
1-33005	Telephone & Cell Service	15,313		11,666		13,999	16,680	17,014	17,354	17,701	18,055	18,416	
1-33006	Postage & Freight	640		984		1,180	1,560	1,591	1,623	1,655	1,689	1,722	
1-33007	Electricity Services	13,590		1,402		1,682	7,480	7,854	8,639	9,503	9,979	10,477	
1-33008	Cable/Newspaper	416		195		234	520	530	541	552	563	574	
1-33010	Equipment Leasing	1,134		1,631		1,957	3,680	3,754	3,829	3,905	3,983	4,063	
1-33011	Building Maintenance	3,258		513		616	4,000	4,080	4,162	4,245	4,330	4,416	
1-33012	Vehicle Maintenance	3,007		334		401	2,660	1,613	1,645	1,678	1,712	1,746	
1-33013	Equipment Maintenance	10		-		-	1,430	1,459	1,488	1,518	1,548	1,579	
1-33014	Printing & Binding	10		69		83	1,560	1,591	1,623	1,655	1,689	1,722	
1-33015	Legal Ads	551		-		-	1,080	1,102	1,124	1,146	1,169	1,192	
1-33016	Miscellaneous Expense	9,357		3,036		3,643	4,500	4,590	4,682	4,775	4,871	4,968	
1-33017	Record Storage	668		581		697	1,000	1,020	1,040	1,061	1,082	1,104	
1-33018	Contigencies - Hurricane	-		-		-	20,000	20,400	20,808	21,224	21,649	22,082	
1-33019	Office Supplies	9,187		8,852		10,623	10,660	10,873	11,091	11,312	11,539	11,770	
1-33020	Fuel & Lubricants - Vehicle	36,071		34,095		40,914	40,940	42,034	46,237	50,861	53,404	56,074	
1-33021	Cleaning Supplies	2,922		2,289		2,747	3,180	3,244	3,308	3,375	3,442	3,511	
1-33022	Computer Software	4,048		460		552	1,080	1,102	1,124	1,146	1,169	1,192	
1-33023	Computer Hardware/ Supplies	2,030		5,358		6,430	5,660	5,773	5,889	6,006	6,127	6,249	
1-33024	Fuel & Lubricants - Equipment	5,200		14,131		16,958	16,920	18,612	20,473	22,521	23,647	24,829	
1-33025	Minor Construction Expenses	2,980		8,600		10,320	9,160	9,343	9,530	9,721	9,915	5,000	
	Total Administration Operating:	148,152		131,834		158,200	202,268	205,710	215,304	225,638	232,638	234,788	

Capital Outlay Administration
1-33101  Equipment	-

14,000

-	-	-	-	-	-

1-33102  Building	40,999

216,093	-

-	-	-	-

 	  	 	 	

Estimate EOY FY 2011
-	Final Amended Budget
FY 2011
-	
Budget FY 2012	

FY 2013	

-	

FY 2014	
Forecast

-	

FY 2015	

-	

FY 2016	

-	
		-									

				

216,093		-	14,000		-		-		-		-	
												
826,472		728,316	-	787,838		822,526		875,460		908,616		938,100	

1-33103

1-14001
1-14002
1-14003
1-14004
1-14005
1-14006
1-14007
1-14008
1-14009
1-14010

1-31001
1-31002
1-31003
1-31004
1-31005
1-31006
1-31007
1-31008
1-31009
1-31010
1-31011
1-31012

1-31101
1-31102
1-31103

1-16001
1-16002
1-16003
1-16004
1-16005
1-16006
1-16007
1-16008
1-16009
1-16010

 	
235,660	245,000	248,675	254,892	261,264	267,796	274,491	
16,243	18,500	18,870	19,342	19,825	20,321	20,829	
19,324	20,158	20,467	20,979	21,503	22,041	22,592	
23,971	23,715	24,079	24,681	25,298	25,931	26,579	
-	-	-	-	-	-	-	
-	-	-	-	-	-	-	
-	1,560	1,591	1,623	1,655	1,689	1,722	
2,340	2,422	2,470	2,520	2,570	2,622	2,674	
42	208	212	216	221	225	230	
2,691	4,160	4,160	4,243	4,243	4,328	4,415	

300,271	315,723	320,525	328,496	336,581	344,952	353,531

3,566	10,000	10,200	10,404	10,612	10,824	11,041
66	1,040	1,061	1,082	1,104	1,126	1,148
-	2,250	2,295	2,341	2,388	2,435	2,484
-	7,248		-		-		-		-		- 8,134	9,000	9,180	9,364	9,551	9,742	9,937
-	1,480	1,510	1,540	1,571	1,602	1,634
192	3,500	3,570	3,641	3,714	3,789	3,864
1,355	8,500	6,670	6,803	6,939	7,078	7,220
10,139	20,040	20,441	20,850	21,267	21,692	22,126
408	1,040	1,061	1,082	1,104	1,126	1,148
88,243	125,840	132,132	141,381	151,278	158,842	166,784
5,290	6,500	8,530	8,701	8,875	9,052	8,933
 	  	   
117,394	196,438	196,649	207,189	218,401	227,308	236,319

-	-	90,000	27,000	15,000	-		
-	-	-	-	-	-	-	
-	-	-	-	-	-	-	
-	-	90,000	27,000	15,000	-	-

417,665	512,161	-	607,174	562,685	569,982	572,259	589,850

-	-	-	-

229,794	253,000	256,795	263,215	269,795	276,540	283,454	
8,592	10,900	11,118	11,396	11,681	11,973	12,272	
18,306	20,188	20,495	21,008	21,533	22,071	22,623	
18,003	23,751	24,112	24,715	25,333	25,966	26,615	
-	-	-	-	-	-	-	
-	-	-	-	-	-	-	
-	1,040	1,061	1,082	1,104	1,126	1,148	
2,059	3,120	3,182	3,246	3,311	3,377	3,445	
30	208	212	216	221	225	230	
-	4,160	4,160	4,243	4,243	4,328	4,415	

276,785	316,367	321,136	329,121	337,220	345,607	354,201

15,810
11,143
3,366
23,338

-

Other	
Actual FY 2010
-	
Actual YTD FY 2011	
		-	
Total Administration Capital Outlay:	40,999	180,078	
TOTAL ADMINISTRATION AQUATICS DIVISION
Personnel
Regular Salaries Overtime
FICA
Retirement Contributions Health Insurance Workers Comp
Travel & Per Diem Uniforms Subscriptions & Dues
Training, Cont. Educ., and Licensing
Total Aquatics Personnel:
Aquatics Operating Operations & Maintenance Svc Laboratory Services
Disposal Fees
Water Quality Monitoring Operating Supplies Storm Ditch Maint Landscape Materials Vehicle Maintenance Equipment Maintenance Miscellaneous Expense Chemicals
Machinery & Equipment
Total Aquatics Operating:
Capital Outlay Aquatics
Equipment Building Other	
564,667

226,523
11,393
18,340
20,941
-
- 1
1,182
25
2,039
280,444

14,561
80
- 4,640
9,507
- 2,531
3,255
11,757
624
77,422
9,974
134,351

43,524
-
-		
		688,727	

196,384	
		13,536	
		16,103	
		19,976	
		
-	
		1,950	
		35	
		2,242	
		250,226	
		
2,971	
		55	
		
6,779	
		160	
		1,129	
		8,449	
		340	
		73,536	
		4,409	
		97,828	
		
-	
		-	
		-	
Total Aquatics Capital Outlay:	43,524	-	
			
TOTAL AQUATICS DIVISION	458,319	348,054	

STORM WATER MANAGEMENT DIVISION
Personnel Regular Salaries Overtime
FICA
Retirement Contributions Health Insurance Workers Comp
Travel & Per Diem Uniforms Subscriptions & Dues
Training, Cont. Educ., and Licensing
Total Storm Water Personnel: Storm Water Operating
Operations & Maintenance Svc Laboratory Services
Disposal Fees
Operating Supplies	

200,928
7,306
16,067
16,467
-
-
- 1,058
- 745
242,570

2,424
- 313
18,904	

191,495	
		7,160	
		15,255	
		15,003	
		
1,716	
		25	
		-	
		230,654	
		
12,858	
		-	
		15,221	

1-34001
1-34002
1-34004
1-34005

15,430	15,500
-	3,750
-	3,300
18,265	22,880

16,126	16,449	16,778	17,113
11,366	11,593	11,825	12,062
3,433	3,502	3,572	3,643
23,804	24,280	24,766	25,261

Budget FY 2012	
42,000
25,000
10,710
18,307
653
1,310
7,528	
85,000	

		
Actual	
Actual YTD		
Estimate EOY		Final Amended
Budget				
Forecast		
		FY 2010	FY 2011		FY 2011		FY 2011			FY 2013	FY 2014	FY 2015	FY 2016	
1-34006	Storm Ditch Maint	38,726	29,386		35,263		58,000			42,840	43,697	44,571	17,000	
1-34007	Landscape Materials	13,523	22,191		26,629		35,000			25,500	26,010	26,530	27,061	
1-34008	Vehicle Maintenance	6,166	3,570		4,284		10,500			10,924	11,143	11,366	11,593	
1-34009	Equipment Maintenance	11,825	14,911		17,893		17,948			18,673	19,047	19,427	19,816	
1-34010	Miscellaneous Expense	1,897	349		419		640			666	679	693	707	
1-34011	Chemicals	536	-	799		959		1,248			1,402	1,500	1,575	1,654	
1-34012	Machinery & Equipment	6,670	4,078		4,893		7,380			7,678	7,832	7,988	8,148	
1-34013	Renewal & Replacement	92,263	67,037		80,444		75,000			75,000	75,000	50,000	17,000	
	Total Storm Water Operating:	193,246	170,400		204,480		251,146	244,164		237,413	
240,732	219,091	161,058	
	Capital Outlay Storm Water												
1-34101	Equipment	30,827	18,317		21,980		22,000		21,000		17,450	25,000		
1-34102	Building	-	-		-		-		-		-	-	-	-	
1-34103	Other - GIS Mapping	-	-		-		-		10,000		-	-	-	-	
	Total Storm Water Capital Outlay:	30,827	18,317		21,980		22,000	31,000		17,450	25,000	-	-	
													
	TOTAL STORM WATER MANAGEMENT DIVISION	466,643	419,371		503,245		589,513	-	596,300		583,984	602,952	564,698	515,260	
	
EXOTIC PLANT REMOVAL DIVISION												
	Personnel												
1-17001	Regular Salaries	160,638	139,966		167,960		177,000		179,655		184,146	188,750	193,469	198,306	
1-17002	Overtime	6,062	2,937		3,524		10,000		10,200		10,455	10,716	10,984	11,259	
1-17003	FICA	12,955	10,863		13,036		14,306		14,524		14,887	15,259	15,641	16,032	
1-17004	Retirement Contributions	15,214	13,039		15,646		16,830		17,087		17,514	17,952	18,401	18,861	
1-17005	Health Insurance	-	-		-		-		-		-	-	-	-	
1-17006	Workers Comp	-			-		-		-		-	-	-	-	
1-17007	Travel & Per Diem	-	41		50		208		212		216	225	230	234	
1-17008	Uniforms	989	2,002		2,402		2,080		2,122		2,164	2,251	2,296	2,342	
1-17009	Subscriptions & Dues	-			-		208		212		216	225	230	234	
1-17010	Training, Cont. Educ., and Licensing	118	516		620		1,040		1,040		1,061	1,061	1,082	1,104	
	Total Exotic Plant Personnel:	195,976	169,364		203,236		221,672	225,052		230,660	236,439	242,331	248,370	
	Exotic Plant Operating						-						
1-35001	Operations & Maintenance Svc	1,527	2,293		2,751		7,250	7,395		7,543	7,694	7,848	8,005	
1-35002	Laboratory Services	-			-		260	265		271	276	281	287	
1-35003	Disposal Fees	6,576	5,386		6,464		8,320	8,486		8,656	8,829	9,006	9,186	
1-35004	Operating Supplies	11,023	10,343		12,412		13,520	13,790		14,066	14,348	14,634	14,927	
1-35005	Landscape Materials	412			-		2,500	2,550		2,601	2,653	2,706	2,760	
1-35006	Vehicle Maintenance	3,401	2,789		3,347		8,320	8,486		8,656	8,829	9,006	9,186	
1-35007	Equipment Maintenance	3,726	5,704		6,845		10,200	10,404		10,612	10,824	11,041	11,262	
1-35008	Chemicals	4,673	1,769		2,123		4,368	4,586		4,907	5,251	5,514	5,789	
1-35009	Machinery & Equipment	4,655	-	4,511		5,413		6,760	6,895		7,033	7,174	7,317	7,464	
1-35010	Maintenance Contracts	99,500	-		-		-	-		-	-	-	-	
	Total Exotic Plant Operating:	135,495	32,795		39,353		61,498	62,859		64,346	
65,878	67,353	68,865	

-
-
-
-

-
-
-
-

-
-
-
-

-
-
-
-

9,000
-
-
9,000

5,000
-
-
5,000

6,500
-
-
6,500

6,500
-
-
6,500

-
-
-
-

Capital Outlay Exotic Plant
1-35101 Equipment
1-35102 Building
1-35103 Other

31,465
5,916	
2,860
3,364	
-	

Total Exotic Plant Capital Outlay:

	TOTAL EXOTIC PLANT REMOVAL DIVISION	331,470	202,158		242,590		283,170	-	296,911	300,006	308,817	316,184	317,236	
	
SHOP OPERATIONS DIVISION
Personnel												
1-18001	Regular Salaries	38,692	22,834		27,401		31,000		32,252	33,058	33,884	34,731	
1-18002	Overtime	2,990	2,157		2,588		5,800		6,064	6,215	6,371	6,530	
1-18003	FICA	3,223	1,853		2,223		2,815		2,931	3,004	3,080	3,157	
1-18004	Retirement Contributions	2,767	2,340		2,808		3,312		3,448	3,535	3,623	3,714	
1-18005	Health Insurance	-			-		-		-	-	-	-	
1-18006	Workers Comp	-			-		-						

 	  	

1-18010
1-18013
1-18014
1-18015

1-36001
1-36002
1-36003
1-36004
1-36005
1-36006

1-36101
1-36102
1-36103

35,496	45,435	46,132	47,273	48,410	49,607	50,834

	Final Amended						
Estimate EOY	Budget	Budget		Forecast			
FY 2011	FY 2011	FY 2012	FY 2013	FY 2014	FY 2015	FY 2016	
-	520	530	541	552	563	574	
476	350	357	364	371	379	386	
-	78	80	81	83	84	86	
-	1,560	1,560	1,591	1,591	1,623	1,655	

 	

Travel & Per Diem Uniforms Subscriptions & Dues
Training, Cont. Educ., and Licensing
Total Shop Personnel:
Shop Operating
Operations & Maintenance Svc Disposal Fees
Operating Supplies Vehicle Maintenance Miscellaneous Expense Machinery & Equipment
Total Shop Operating:
Capital Outlay Shop
Equipment Building Other	
Actual FY 2010
- 291
- 158
48,122

5,261
176
8,397
3,666
1,449
11,655
30,603

-
-
-	
Actual YTD	
		FY 2011	
		
397	
		-	
		29,580	
		
3,422	
		-	
		7,634	
		2,457	
		3,194	
		9,671	
		26,379	
		
11,971	
		-	
		-	
Total Shop Capital Outlay:	-	11,971	
			
SHOP OPERATIONS DIVISION	78,724	67,930	

-
4,107	9,940	9,940	10,139	10,342	10,548	10,759
-	690	704	718	732	747	762
9,161	9,360	9,547	9,738	9,933	10,132	10,334
2,948	4,680	4,774	4,869	4,966	5,066	5,167
3,833	4,080	4,162	4,245	4,330	4,416	4,505
11,605	14,560	14,851	15,148	15,451	15,760	16,075
 	  	   
31,655	43,310	43,977	44,857	45,754	46,669	47,603

	-	14,000	-	-	-	
	-	-	-	-	-	
	-	-	-	-	-	

14,365	14,500
-	-
-	-
14,365	14,500	-	14,000	-	-	-

81,515	103,245	-	90,109	106,130	94,164	96,276	98,436

Total Operating Expenses	 	2,150,520	 	1,850,892	 	2,221,070	2,510,451	 	2,666,654	2,670,326 	2,753,690 	2,768,345 	2,777,899 

NON-OPERATING INCOME AND EXPENSES
Other Expense

CAPITAL IMPROVEMENT
Capital Improvement Program -	-	-

-	-	-

-

-

TOTAL OTHER CAPITAL EXPENSES: 	-	 	-	 	-	 	-	 	-	- 	- 	- 	- 

Total Expenses	$	2,150,520	$	1,850,892	$ 2,221,070	$	2,510,451	$	2,666,654	$ 2,670,326		$	2,753,690		$ 2,768,345		$ 2,777,899	
													
Total Revenues	$	2,807,217	$	2,806,315	$ 2,806,768	$	2,822,024	$	2,707,415	$ 2,709,977		$	2,772,589		$ 2,775,255		$ 2,777,978	
													
Surplus/(Deficit)	656,696	955,423	585,698	311,573	40,761	39,651		18,899		6,911		80	
													
Available Operating Cash Balance (Ending)	$	1,211,811	$	2,167,235	$ 1,797,509	$	1,523,385	$	1,564,146	$ 1,603,797		$	1,622,697		$ 1,629,607		$ 1,629,687	

ST. LUCIE WEST SERVICES DISTRICT
GENERAL FUND BUDGET ACCOUNT DESCRIPTIONS AND ASSUMPTIONS

REVENUE SOURCES

St Lucie West Services District receives approximately 92% of their operating Revenues for the General Fund from the special assessment they levy on property owners and the transfer of storm drainage fees from the City of Port St Lucie.

General Fund Revenues

Permit Fees
Revenue received by the District Engineer for the review of preconstruction approval plans and specifications for facilities that are to become a part of the surface water management system owned and operated by the District.

Grant Revenue
Revenue received from Federal or State agencies for Grants. This revenue is circumstantial and must be applied for. In recent years the District has received Grant monies from such agencies such as FEMA which offered money for hurricane related expenses.

Miscellaneous Fees
This is a contingency line for any miscellaneous revenues received during the course of the year. This would include revenue received for the out-sourcing of the video ray system, vacon truck as well as the aquatic harvester.

Storm Water Drainage Fees
Revenue received from the City of Port St. Lucie for the assessment placed on property owners for the maintenance of the Storm Water Drainage system. Presently the District

OPERATING EXPENSE’S

receives 75% of the total amount assessed on property owners of the District. District will receive additional funding from any increase that the City levies for additional funding. Currently at $153.00 per ERU.

Project Maintenance Fees
Revenue received from the Water & Sewer fund for the landscaping maintenance on the property owned by the Water & Sewer fund.

Interest Revenue
This account reflects all interest earnings in all non- restricted cash accounts that belong to the General Fund.

Special Assessments
Non-advalorem tax revenue received from the property owners of the District for the maintenance and operational costs of the District.

Interfund Transfers
In previous years this was revenue from excess funds that are being held in the Water Management Benefit Series 1999 A & B Revenue account. With the refinancing of the 1999A and 1999B bonds in 2010 no interfund –transfers are slated for the future.

Operating expenses include the cost for personnel, materials, maintenance, service and equipment required for the general operations for the St Lucie West Services District.

Board of Directors

Executive Salaries
Salaries paid to the Board of Directors for their public service. Salaries are paid on a $200 per board meeting, for a total maximum amount of $4,800 per seat, per fiscal year. This expense is shared equally with the Water & Sewer fund.

Other Contractual Services
Contractual services requested by the board for the betterment of Board decisions and/or activities. Such expenses include strategic planning.

Board Meeting Expenses
This includes expenses directly relating to board meetings, including location charges and/or any other charges incurred.

Contingencies
These charges are allocated for any miscellaneous charges that may occur during the year that are directly requested by the Board of Supervisors.

District Manager

Assessment Program
Charges for the Assessment program including placing the assessment on the tax rolls.

Other Contractual Services
Contingency for charges for any additional services the District may request of the District Manager.

Management Contract
Charges directly relating to the District Manager’s service contract. The charge for FY 2012 is based on the salary difference of the Utility Director salary and the Contract for the District Manager which is shared between the Water & Sewer Fund 50% and the General Fund 50%.

Travel & Per Diem
Charges billed directly from the SDS, Inc .or the District Manager for travel expenses as allowed by the contract for District Business. All charges are billed in accordance with Section 112.061, Florida Statutes. The FY 2011-2012 Budget assumes a 1.5% COL increase from previous year’s expenses.

Miscellaneous Expenses
Contingency for any miscellaneous charges that could not otherwise be classified into another ledger account.

Finance

Dissemination Agent
This line includes charges for a dissemination agent who prepares reports regarding the compliance with bond issues. Budget assumes no increase from previous year’s expenses.

Arbitrage
This line includes charges relating to the annual arbitrage review relating to interest earned versus interest paid. Budget assumes a minor increase from previous year’s expenses.

Assessment Fees and Costs
Charges from St. Lucie County for placing the special assessments on the tax roll. Charge is equal to 1% and up to 2% of the total assessments placed on the tax roll.

Accounting Services
This includes the contracted services for Financial Services with SDS, Inc. The expense is shared with the Water & Sewer Fund.

Auditing
This includes expenses that are incurred from the District’s Annual Financial Audit as required by Florida Statutes. This amount is split between the Water & Sewer Fund and the General Fund, 56% and 44% respectively.

Banking Services
Charges for banking services such as bank service charges and trust account administration expenses.

Property & Casualty Insurance
This expense includes the annual insurance premium that provides protection for the Districts general liability, auto and property coverage. A minor increase is assumed for the FY 2011-2012 Budget year. The agent has been asked to provide an estimate of total premiums for FY 2011-2012 Coverage is from October 1 through September 30 each year.

Clerk to the Board

Other Contractual Services
Contractual services provided by SDS, Inc for the Board Clerk and records service provided. This expense is shared with the Water & Sewer Fund.

Postage & Freight
This line item includes postages charges that are invoiced from the Board Clerks office. These charges include postage charges for sending out regular mail and vendor checks.

Printing & Binding
Charges for printing and binding agendas, packages, audit reports and budget materials as well as copy charges for the normal daily work flow. The FY 2011-2012 budget assumes a 2
% increase.

Legal Ads
Charges for legal ads posted in the local newspapers for notices of Board meetings and Public Hearings. For the FY 2011-2012 line item shows a 2% increase.

General Counsel

Legal Services
Legal fees associated with the District’s Attorney. These fees include charges for regular legal business matters within the District. The FY 2011-2012 shows a minor increase.

Special Counsel

Legal Services
Legal fees associated with any labor matters the District may have. For the FY 2011-2012 budget this line item particularly refers to legal matters regarding labor issues.

Engineering Services

Engineering Services
Charges billed from the District Engineer office. These charges include Work Authorization preparation, Board meeting assistance as well as any other engineering expense relating to the General Fund activities. The FY 2011-2012 reflects a 2.0% increase.

Pollution Control

Regulatory & Permit Fees
The District is required to pay an annual fee for the regulatory permit for Pollution Control.

GENERAL FUND ADMINISTRATION DIVISION

Personnel Expenses

Regular Salaries
Includes the District’s administrative employee’s basic salaries . The total budget is estimated using a tabulation of all approved positions, applying the appropriate increases and allowing a factor for unfilled vacancies.

Overtime
This line includes overtime expenses.

FICA
This line includes the Districts portion of the social security and Medicare expense for Salaries of the District’s employees. The Federal rate for these combined expenses is 7.65% of total salaries.

Retirement Contributions
After one year of employment the District provides a 9.0% contribution into a SEP IRA for all full time employees. This compensation is paid on a monthly basis.

Health Insurance
This includes health insurance benefits provided to all employees of the District. It has been removed from  the other line items in other divisions and placed in administrative personal only

Workers Compensation
The District provides workers compensation to any employee who is injured while at work. Under the provisions of the Florida Workers Compensation law, a no-fault insurance plan which is supervised by the State of Florida, the District pays for 100% of these benefits. This line item has been removed from the other divisions and placed in administrative personnel.

Unemployment Compensation
The District is required to reimburse the Unemployment Compensation Fund for any unemployment claims paid on behalf of the District. This line item has been removed from the other divisions and placed in administrative personnel

Travel & Per Diem
The District pays for employees to obtain and upgrade certifications and licenses. In some cases the employee may need to travel to attend these classes or training courses. The district pays the employee travel and per diem according to Section 112.061, Florida Statutes. Budget assumes a minor increase from previous year’s expenses due to certifications that are required by Governmental agencies.

Uniforms
The District provides an allotted amount of uniforms and/or safety equipment for all District employees each year depending on their position..

Subscriptions & Dues
This expense includes dues paid to professional organizations such as Turf Grass and the Boats Association. These dues are required for the district to take part in special trainings or seminars and stay current with industry certifications.

Training, Cont. Education & Licensing
The District provides the employee with training opportunities in order to upgrade or obtain additional certifications. These certifications include all office related education, Computer programming, HR classes, and Microsoft Technology

Administration (Operating)

Other Contractual Services
Charges for miscellaneous expenses relating to the repairs of office equipment, Air/conditioning service, Security alarm repairs ECT.

Website Maintenance
The District will be looking into upgrading the current website with increased function for the budget year 2011-2012.
Note an increase of 2%

Maintenance Contracts
Charges for in office pest management. These charges are split with the Utility fund

Water – Irrigation
This covers the expense of using irrigation water on District owned common ground areas and the District Utility and Maintenance site, including the new Administration Building.

Telephone & Cell Services
These charges include the landline telephone service that is used in the District office as well as cellular phone services. The budget for this expense has a 2.0% increase for the FY 2011-2012 budget. District Staff will continue to look at alternatives in the 2011-2012 budget year to reduce costs of communications.

Postage & Freight
This line item includes postages charges for the District. A increase of 2% is noted in this line item for the FY 2011-2012.

Electricity Services
Includes electricity charges for grounds and signs as well as a split for the administrative building owned by the District.

Cable & Newspaper
The District currently has cable access which provides capabilities for weather monitoring. They also receive a daily

newspaper for the treasure coast area to enable employees to be abreast to current affairs that may affect the District.

Equipment Leasing
The District currently has no equipment that is still being leased.

Building Maintenance
These charges include weekly cleaning of the District’s buildings. This also includes extra services such as carpet cleaning and furniture upholstery.

Vehicle Maintenance
This line includes charges for normal maintenance of the District’s Administrative vehicles and trucks as needed for office usage. Maintenance is done on a regular basis to provide the longest life possible to the vehicles owned and operated by the district. This provides for decreased total life cycle costs.

Equipment Maintenance
This line includes charges for normal maintenance of office machinery. This provides for decreased total life cycle costs.

Printing & Binding
Charges related to any requests for public information, presentations to the board, and reports due to other governmental agencies.

Legal Ads
Charges for employment ads posted in the local newspapers for employment opportunities.

Miscellaneous Expenses
Contingency for any miscellaneous charges that could not otherwise be classified into another ledger account.

Record Storage
This charge is for offsite storage for District Records. All records of a certain date are kept offsite in an air conditioned space to meet records retention requirements.

Contingencies Hurricane
This account is allocated to fund any extraordinary expenses the District incurs relating to hurricane preparation and/or damages to District property for budget year 2011-2012.

Office Supplies
Includes general supply charges for the operations of the Districts offices. in FY 2011-2012

Fuel & Lubricants-Vehicles
Fuel purchased for all vehicles used in the General Fund. The FY2011-2012 shows a increase of 2%.

Cleaning Supplies
Supplies bought for products used by district employees such as soap, air fresheners, towels, etc. This would include any item not provided for by the building maintenance service provider.

Computer Software/Licensing
Charges for yearly software and/or licensing obligations for computer equipment and software used by the District.

Computer Hardware/Supplies
Charges that are expended for the purchase of new computer hardware and a new administration server.

Fuel & Lubricants-Equipment
Fuel purchased for all equipment used in the General Fund. Such equipment includes tractors, mowers, boats, and pumps. The FY 2011-2012 Budget assumes a 2% increase..

Minor Construction Expenses
This includes miscellaneous repairs that are associated with the District Administration Building and Operations Center.

AQUATICS DIVISION

Aquatics Personnel

Regular Salaries
Includes the District’s Aquatics Division’s basic salaries and The total budget is estimated using a tabulation of all approved positions, applying the appropriate increases and allowing a factor for unfilled vacancies.

Overtime
This line includes overtime expenses.

FICA
This line includes the Districts portion of the social security and Medicare expense for Salaries of the District’s Aquatic

employees. The Federal rate for these combined expenses is 7.65% of total salaries.

Retirement Contributions
After one year of employment the District provides a 9.0% contribution into a SEP IRA for all full time employees. This compensation is paid on a monthly basis.

Health Insurance
This includes health insurance benefits provided to all employees of the District. Moved to Administrative personnel

Workers Compensation
The District provides workers compensation to any employee who is injured while at work. Under the provisions of the Florida Workers Compensation law, a no-fault insurance plan which is supervised by the State of Florida, the District pays for 100% of these benefits.

Travel & Per Diem
The District pays for employees to obtain and upgrade certifications and licenses. In some cases the employee may need to travel to attend these classes or training courses. The district pays the employee travel and per diem according to Section 112.061, Florida Statutes.

Uniforms
The District provides an allotted amount of uniforms and/or safety equipment for all District employees each year depending on their position.

Subscriptions & Dues
This expense includes dues paid to professional organizations such the Florida Air Boat Association, University of Florida Aquatics Division, Coast Guard Licensing. These dues are required for the district to take part in special training or seminars and stay current with industry certifications.

Training, Cont. Education & Licensing
The District provides the employee with training opportunities in order to upgrade or obtain additional certifications. These certifications include Aquatic Maintenance, Stormwater Certifications, Right-away Licenses, and safety training.

Aquatics Division (Operating)

Operations & Maintenance Services
Includes expenses for general maintenance contracts for services. Such services are provided for special studies and operating maintenance by outside contractors.

Laboratory Services
This expense includes lab fees for Sonar FAST testing for the storm water retention ponds within the District. Including Dissolved oxygen, and turbidity levels.

Disposal Fees
Charges incurred for the disposal of certain aquatic plant material .

Water Quality Monitoring
Lab testing required once a year for monitoring wells located throughout the District to monitor salt water intrusion as well as other contaminants.

Operating Supplies
General supplies for the day-to-day operations of the District. Includes supplies for the shop, exotic plant removal, aquatics division, and the storm water division.

Storm Ditch Maintenance
This line item includes chemical spraying of storm ditches, and some mechanical cleaning of ditches.

Landscape Materials
Includes expenses for Aquatic plant replacements in water and on littoral and mitigation shelves.

Vehicle Maintenance
This line includes charges for normal maintenance of the District’s aquatic trucks Maintenance is done on a regular basis to provide the longest life possible to the vehicles owned and operated by the district. This provides for decreased total life cycle costs.

Equipment Maintenance
This line includes charges for normal maintenance of the Districts aquatic mule, boats and trailers. Maintenance is done on a regular basis to provide the longest life possible to the vehicles owned and operated by the district. This provides for decreased total life cycle costs.

Miscellaneous Expenses
Contingency for any miscellaneous charges that could not otherwise be classified into another ledger account.

Chemicals
This includes all chemicals used for aquatic weed control herbicides, algaecides, Sonar, and Strike for midge flies.

Machinery & Equipment
The District staff is requesting some new machinery that is not considered a capital expense according to the Districts capital expenditure threshold. This includes new sprayers and back pack sprayers for use in aquatic weed control.

STORM WATER MAINTENANCE DIVISION

Storm Water Maintenance Personnel

Regular Salaries
Includes the District’s Storm Water Maintenance Division’s basic salaries. The total budget is estimated using a tabulation of all approved positions, applying the appropriate increases and allowing a factor for unfilled vacancies.

Overtime
This line includes overtime expenses.

FICA
This line includes the Districts portion of the social security and Medicare expense for Salaries of the District’s employees. The Federal rate for these combined expenses is 7.65% of total salaries.

Retirement Contributions
After one year of employment the District provides a 9.0% contribution into a SEP IRA for all full time employees. This compensation is paid on a monthly basis.

Health Insurance
This includes health insurance benefits provided to all employees of the District. Line item Moved to Administrative Personnel

Workers Compensation
The District provides workers compensation to any employee who is injured while at work. Under the provisions of the

Florida Workers Compensation law, a no-fault insurance plan which is supervised by the State of Florida, the District pays for 100% of these benefits. Line item move to Administrative Personnel

Travel & Per Diem
The District pays for employees to obtain and upgrade certifications and licenses. In some cases the employee may need to travel to attend these classes or training courses. The district pays the employee travel and per diem according to Section 112.061, Florida Statutes.

Uniforms
The District provides an allotted amount of uniforms and/or safety equipment for all District employees each year depending on their position.

Subscriptions & Dues
This expense includes dues paid to professional organizations such as Turf Grass and Storm Water Associations. These dues are required for the district to take part in special trainings or seminars and stay current with industry certifications.

Training, Cont. Education & Licensing
The District provides the employee with training opportunities in order to upgrade or obtain additional certifications. These certifications include Storm water Certifications, and safety training. Because of DEP requirements for licensing in the near future this line item has been increased substantially.

Storm Water Maintenance Division (Operating)

Operations & Maintenance Services
Includes expenses for general maintenance contracts for services. Such services are provided for special studies and operating maintenance and minor repairs by outside contractors.

Laboratory Services
This expense includes yearly lab fees for  water  quality testing before storm water exits off site as mandated by SFWMD

Renewal & Replacement
New line item to cover the costs for repairs of District owned storm water pipes as well as repairs to fixed structures.

Disposal Fees
Charges incurred from the debris removal of District maintained properties that are associated with dump fees. Including the Districts portion of debris removal from City owned Rights of ways.

Operating Supplies
General supplies for the day-to-day operations of the storm water division.

Storm Ditch Maintenance
This line item includes heavy mechanical cleaning of ditches, Lake Bank repairs, and major storm water pipe conveyance repairs.

Landscape Materials
Includes expenses for fertilizers, mulch and plant replacements.

Vehicle Maintenance
This line includes charges for normal maintenance of the District’s trucks, vacon truck, and water truck. Maintenance is done on a regular basis to provide the longest life possible to the vehicles owned and operated by the district. This provides for decreased total life cycle costs.

Equipment Maintenance
This line includes charges for normal maintenance of the Districts mule, tractors, and mowers. Maintenance is done on a regular basis to provide the longest life possible to the vehicles owned and operated by the district. This provides for decreased total life cycle costs.

Miscellaneous Expenses
Contingency for any miscellaneous charges that could not otherwise be classified into another ledger account.

Chemicals
These charges are for chemicals used for improved landscaping areas, and herbicides used in and around control structures.

Machinery & Equipment
The District staff is requesting some new machinery that is not considered a capital expense according to the Districts capital expenditure threshold. This would be items such as weed eaters, edger’s, blowers, and safety equipment.

EXOTIC PLANT REMOVAL DIVISION

Exotic Plant Removal Personnel

Regular Salaries
Includes the District’s Exotic Plant Removal Division’s basic salaries.. The total budget is estimated using a tabulation of all approved positions, applying the appropriate increases and allowing a factor for unfilled vacancies.

Overtime
This line includes overtime expenses.

FICA
This line includes the Districts portion of the social security and Medicare expense for Salaries of the District’s employees. The Federal rate for these combined expenses is 7.65% of total salaries.

Retirement Contributions
After one year of employment the District provides a 9.0% contribution into a SEP IRA for all full time employees. This compensation is paid on a monthly basis.

Health Insurance
This includes health insurance benefits provided to all employees of the District. Line item has been moved to administrative personnel.

Workers Compensation
The District provides workers compensation to any employee who is injured while at work. Under the provisions of the Florida Workers Compensation law, a no-fault insurance plan which is supervised by the State of Florida, the District pays for 100% of these benefits. Line item has been moved to administrative personnel.

Travel & Per Diem
The District pays for employees to obtain and upgrade certifications and licenses. In some cases the employee may need to travel to attend these classes or training courses. The district pays the employee travel and per diem according to Section 112.061, Florida Statutes.

Uniforms
The District provides an allotted amount of uniforms and/or safety equipment for all District employees each year depending on their position.

Subscriptions & Dues
This expense includes dues paid to professional organizations such as Turf Grass, Wetland Management Associations. These dues are required for the district to take part in special trainings or seminars and stay current with industry certifications.

Training, Cont. Education & Licensing
The District provides the employee with training opportunities in order to upgrade or obtain additional certifications. These certifications include Storm water Certifications, Right-away Licenses, and safety training.

Exotic Plant Removal Division (Operating)

Operations & Maintenance Services
Includes expenses for general maintenance contracts for services. Such services are provided for special studies and operating maintenance by outside contractors.

Laboratory Services
This expense includes lab fees for water quality testing of wetlands.

Disposal Fees.
Charges to the District for land fill fees from St. Lucie County. Board of County Commissioners.

Operating Supplies
General supplies for the day-to-day operations of the Districts Exotic Plant Removal Division, Includes a variety of supplies for exotic plant removal,

Landscape Materials
Includes expenses for plant replacements in wetlands preserves and buffers.

Vehicle Maintenance
This line includes charges for normal maintenance of the District’s Exotic plant removal trucks. Maintenance is done on a regular basis to provide the longest life possible to the

vehicles owned and operated by the district. This provides for decreased total life cycle costs.

Equipment Maintenance
This line includes charges for normal maintenance of the Districts mule, and Large Chippers. Maintenance is done on a regular basis to provide the longest life possible to the vehicles owned and operated by the district. This provides for decreased total life cycle costs.

Chemicals
This includes all chemicals used for exotic plant removal spraying.

Machinery & Equipment
The District staff is requesting some new machinery that is not considered a capital expense according to the Districts capital expenditure threshold. This includes new sprayers, back pack sprayers, chain saws, as well as safety equipment.

Maintenance Contract
New Line item for the contracting of an outside contractor to support District staff in the removal of exotic plant material from District owned Wetlands & Buffers. Will enhance the frequency of maintenance to the Wetlands Buffers through- out the project.

SHOP OPERATION DIVISION

Shop Operational Personnel

Regular Salaries
The District’s Shop Maintenance Divisions basic Salaries.. . The total budget is estimated using a tabulation of all approved positions, applying the appropriate increases and allowing a factor for unfilled vacancies. This Line item covers the salary of the District Mechanic that salary is split 50/50 with the utilities dept.

Overtime
This line includes overtime expenses.

FICA
This line includes the Districts portion of the social security and Medicare expense for Salaries of the District’s employees. The Federal rate for these combined expenses is 7.65% of total salaries.

Retirement Contributions
After one year of employment the District provides a 9.0% contribution into a SEP IRA for all full time employees. This compensation is paid on a monthly basis.

Health Insurance
This includes health insurance benefits provided to all employees of the District. This line item has been moved to administrative personnel.

Workers Compensation
The District provides workers compensation to any employee who is injured while at work. Under the provisions of the Florida Workers Compensation law, a no-fault insurance plan which is supervised by the State of Florida, the District pays for 100% of these benefits. This line item has been moved to Administrative personnel

Travel & Per Diem
The District pays for employees to obtain and upgrade certifications and licenses. In some cases the employee may need to travel to attend these classes or training courses. The district pays the employee travel and per diem according to Section 112.061, Florida Statutes.

Uniforms
The District provides an allotted amount of uniforms and/or safety equipment for all District employees each year depending on their position.

Subscriptions & Dues
This expense includes dues paid to professional organizations such as Auto, Truck, and machinery Associations. These dues are required for the district to take part in special trainings or seminars and stay current with industry certifications.

Training, Cont. Education & Licensing
The District provides the employee with training opportunities in order to upgrade or obtain additional certifications and safety training.

Shop Operations Division (Operating)

Operations & Maintenance Services
Includes expenses for general maintenance contracts for services. Such services are provided for special studies and operating maintenance by outside contractors. This would

include outside services such as, auto dealers, heavy equipment dealers, welding companies, and fabrication industry.

Disposal Fees
Charges to the District for land fill fees from St. Lucie County. Board of County Commissioners

Operating Supplies
General supplies for the day-to-day operations of the District. Shop Maint. Division.

Vehicle Maintenance
This line includes charges for normal maintenance of the District’s Maint. Mechanic Truck. Maintenance is done on a regular basis to provide the longest life possible to the vehicles owned and operated by the district.

Miscellaneous Expenses
Contingency for any miscellaneous charges that could not otherwise be classified into another ledger account.

Machinery & Equipment
The District staff is requesting some new machinery that is not considered a capital expense according to the Districts capital expenditure threshold. This may include additional shop tools, Welders, ect.

CAPITAL OUTLAY

Administrative Division
Construction of new administrative building

Administration Rolling Stock Replacement
Replace 2005 F-150 with a 2011 F-150.

Aquatics Capital Outlay Replacement
Replace the Harvester and then sell the old one on GovDeals.

Storm Water Division Rolling Stock Replacement
Replace 17 ft Woods Mower Add a eight foot bush hog

GIS Mapping

Water Management Bonds

Magnolia Lakes Irrigation Pump Station Storm Water Perimeter Gate Project
North California Irrigation Main Extension Peacock Irrigation Main Extension
4A,4c & 6b Gate Automation Project

Capital Expenditures Costs associated for direct capital purchases. They must qualify to become a Fixed Asset under the Districts Capital Expenditure Policy.

ST. LUCIE WEST SERVICES DISTRICT
WATER AND SEWER FUND BUDGET OVERVIEW

Budget Discussion

The budget is an annual process that involves the Board of Supervisors, District Manager and staff, operations and billing personnel, engineers, rate consultant and others. This process must first consider anticipated revenues we will receive from operations so as to determine the resources available to be budgeted. First claim on the resources will be the essential costs necessary for the proper operation and maintenance of the utility operations. The next priority must be to fund those areas necessary to satisfy the requirements of the revenue bonds issued to build and improve the water and sewer systems. Any remaining funds may then be utilized for the capital improvement program and remaining needs.

We have divided the budget into two parts: the operating budget, which includes the Debt Service Requirements and the capital improvement budget. The operating budget includes routine operating expenditures. The capital budget is for infrastructure improvements, system expansion to handle customer growth, renewal and replacements, service extensions and additions or extraordinary repairs.

Certain decisions, especially in the capital improvement program, made during the budget process have an impact that extends to multiple fiscal years and not only the year in which the Board approves the budget. In order to demonstrate this impact, we have developed five (5) year forecasts for both the operating and capital budgets.

We anticipate finishing FY 2011 with a higher surplus than budgeted. This is mostly due to decreased operational cost in some categories. Based on the last years Rate Sufficiency Study the Rate Consultant recommended a Rate Increase of 4% but the proposed budget reflect no increase for FY 2012, we anticipate a surplus over $200,000 in the FY 2012 budget year.

Assumptions Used in Preparing the Budget

Inflation – A 2% inflationary rate was utilized for this FY; and a 2% inflationary rate for FY2013 thru 2016. There are some exceptions such as health insurance (10%), and liability insurance (8%) for which national projections call for continuing increases. Energy costs are expected to grow at an inflation rate of 10% as well.

Rate Adjustment – There is no rate adjustment for FY2012 in this budget.

Operating Improvements
This budget includes a few small dollar cost improvements. We are continuing the funding of the water conservation effort with customers by providing rebate credits on utility bills on items such as low flow toilets rain gauges for irrigation and low flow shower heads. This program will be funded at an annual amount of $5,000 and is designed to encourage water conservation.

We are also taking efforts to improve customer service and billing for the utility, an item in the District’s Strategic Plan. The District will continue to conduct training sessions for customer service.

Capital Improvement Program

The capital improvement program has sixteen (16) items for your review, for a total cost in FY 2012 of
$2,606,978. In a continuation of a change started in FY 2006, we are proposing to continue to pay for the capital items directly rather than financing the purchase over a number of years. The typical interest rates charged for lease financing are significant, and therefore the District can save a significant amount by purchasing  these  items  rather  than  leasing  them.  The  Renewal  and  Replacement  Fund  Budget  is

$1,180,378 the Water Connection Fee Budget is $1,126,600 and the Wastewater Connection Fee Budget is $300,000 and the Capital Outlay Budget is $56,050 for FY 2012.

Major capital projects contained in the capital budget for FY 2012 include the continuation of the Lift Station Renewal and Replacement project at $178,518, Emergency Renewal and Replacement Projects at $169,000, Membrane Filter Replacement Program $520,000 and the Air Header Replacement Project at the WWTF at $52,000 (FY 2012). The Water Connection Fee Fund major projects for FY2012 are the Modifications to the RO Unit $750,000 and the High Service Pump Expansion Project for $335,000. The Wastewater Connection Fee Fund major project for FY2012 is the Reuse Filter Expansion Project
$300,000.

Billed Wastewater Revenues
$3,278,745.00 38.68%

Billed Irrigation Revenue
$1,743,469.00 20.57%

Billed Water Revenues
$2,908,824.00 34.31%

Wholesale Water & Wastewater
$430,913.00 5.08%

Other Operating Revenue
$76,784.00 0.91%

AFPI Revenue
$38,503.00 0.45%

TOTAL REVENUES	$	8,477,238		

 	TOTALS		
PERCENT
 	REVENUES		
Billed Water Revenues	$	2,908,824.00	34.31%	
Billed Wastewater Revenues	$	3,278,745.00	38.68%	
Billed Irrigation Revenue	$	1,743,469.00	20.57%	
Wholesale Water & Wastewater	$	430,913.00	5.08%	
AFPI Revenue	$	38,503.00	0.45%	
Other Operating Revenue	  $	76,784.00 	 	0.91%	
TOTAL REVENUE	$	8,477,238	100.00%	

W&S PRIOR YEARS FUND BALANCE	
$	3,557,385		

Treatment Plant Division 14.94%

Water Treatment Plant Division
Wastewater	10.42%

Underground Utilities Division 9.85%

Property Control
0.07%
Clerk to the Board
0.20%
Legal Services 0.55%
Engineering Services 1.61%
Administration Division 15.20%

Irrigation Division 4.48%

Debt Service Payments 32%

0.16%

3.73%

Utility Rate Finance Consultant

District Manager 0.19%
Board of Supervisors 0.24%
R & R Transfers
8.78 %

TOTAL EXPENDITURES	$	8,640,604		

 	TOTALS		
PERCENT
  EXPENDITURES 	
Board of Supervisors	$	20,983	0.24%	
District Manager	16,510	0.19%	
Finance	322,198	3.73%	
Property Control	6,245	0.07%	
Utility Rate Consultant	13,498	0.16%	
Clerk to the Board	17,617	0.20%	
Legal Services	47,097	0.55%	
Engineering Services	139,538	1.61%	
Administration Division	1,313,612	15.20%	
Water Treatment Plant Division	900,366	10.42%	
Wastewater Treatment Plant Division	1,290,959	14.94%	
Underground Utilities Division	850,673	9.85%	
Irrigation Division	387,336	4.48%	
Debt Service Payments	2,684,913	31.07%	
R & R Transfers	 	629,059 	 	7.28%	
TOTAL EXPENDITURES	$	8,640,604	100.00%	

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

 	2010		 	2011		 	2011		 	2012		
 	ACTUAL		ORIGINAL BUDGET	 	ESTIMATE		   PROPOSED 	

ADD REVENUES:
Billed Water Revenues	2,816,988		2,824,812		2,922,327		2,908,824	
Billed Wastewater Revenues	3,267,644		3,290,168		3,306,818		3,278,745	
Billed Irrigation Revenue	1,735,309		1,744,550		1,741,946		1,743,469	
Wholesale Water & Wastewater	427,065		431,371		462,865		430,913	
AFPI Revenue	9,081		31,900		18,900		38,503	
Other Operating Revenue	 	267,659 		 	186,913 		 	131,165 		 	76,784 	
TOTAL OPERATING REVENUES	8,523,746		8,509,714		8,584,021		8,477,238	
NON-OPERATING INCOME AND EXPENSES
Transfer from WCF to Pay Debt	400,000		
400,000		
400,000		
400,000	
TOTAL NON-OPERATING REVENUES	400,000		400,000		400,000		400,000	
FUND BALANCE, October 1	2,570,589		3,855,893		3,855,893		3,557,385	
TOTAL REVENUES AVAILABLE	11,494,335		12,765,606		12,839,913		12,434,623	

DEDUCT EXPENDITURES:
Board of Supervisors	14,383		

27,927		

23,427		

20,983	
District Manager	15,629		17,266		16,266		16,510	
Finance	233,972		310,181		305,018		322,198	
Property Control	8,277		13,938		10,738		6,245	
Utility Rate Consultant	11,974		12,979		12,979		13,498	
Clerk to the Board	13,909		22,557		17,357		17,617	
Legal Services	48,541		51,401		46,401		47,097	
Engineering Services	86,349		137,771		117,771		139,538	
Administration Division	979,855		1,235,625		1,372,324		1,313,612	
Water Treatment Plant Division	736,687		977,036		857,537		900,366	
Wastewater Treatment Plant Division	1,148,037		1,311,865		1,258,533		1,290,959	
Underground Utilities Division	732,690		806,308		818,388		850,673	
Irrigation Division	311,393		431,673		367,674		387,336	
Debt Service Payments	2,689,113		2,684,413		2,684,413		2,684,913	
Rate Stabilization Fund Transfer Out	130,000		-		150,000		-	
Capital improvement Projects			-		-		-		- Renewal & Replacement Transfers	 	477,633 	573,704 	723,704 	629,059 

TOTAL EXPENDITURES	7,638,443	8,614,643	8,782,529	8,640,604

FUND BALANCE, SEPTEMBER 30	 	3,855,893 	4,150,963 	4,057,385 	3,794,019 

Actual FY 2010

Actual YTD FY 2011

Estimate EOY FY 2011

Final Amended Budget
FY 2011

Budget FY 2012

FY 2016

FY 2015

FY 2014

FY 2013

Forecast

Water & Sewer Fund Balance (Beginning)	2,570,589	3,855,893	3,855,893	3,855,893	3,557,385	3,794,019	4,091,801	4,158,882	4,373,631

OPERATING REVENUE
Grants	-
5-04006	Billed Water Revenue	2,816,988
5-04007	Billed Wastewater Revenue	3,267,644
5-04009	Billed Irrigation Revenue	1,735,309
5-04010	Late Fees	83,517
5-04012	Miscellaneous Fees	19,207
5-04014	Wholesale Water Revenue	222,955
5-04018	Meter Set Fees	5,100
5-04021	Wholesale Wastewater Revenue	204,110
5-04022	Interest (Operating)	159,835

-	-
2,963,333	2,922,327
3,432,346	3,306,818
1,799,297	1,741,946
27,922	28,000
55,290	53,893
251,999	262,922
3,960	4,490
180,376	199,943
27,044	40,382

-		-		-		- 2,958,519	3,033,392	3,112,401	3,193,464
3,334,750	3,419,055	3,508,017	3,599,291
1,770,388	1,814,720	1,861,503	1,909,492
28,000	28,000	28,000	28,000
15,500	15,500	15,500	15,500
232,177	238,039	244,224	250,571
4,840	3,720	3,720	3,720
205,364	210,436	360,500	369,882
31,161	35,222	43,557	44,093

- 2,222,500
2,574,259
1,349,473
23,268
55,290
209,999
3,300
150,313
22,537

4,213
3,488	
$	6,618,640	

10,102
3,022
- 1,268
462	
14,853	

- 968	
968	

2,000
- 31,424
2,240
12,543
502
-	
48,709	

2,324
- 589
4,238	
7,152	

17,083	
17,083	

6,811
800
1,487	

Rate Stabalition Fund	-	-
Tanker Truck Water Service	4,400

50,000	110,000	-	-

-
2,908,824
3,278,745
1,743,469
28,000
15,500
228,604
4,707
202,309
23,777
- 4,800
21,065
17,438
$    8,477,238

4,800	4,800	4,800	4,800

5-04033	Water Impact (AFPI)	4,968
5-04035	Wastewater Impact (AFPI)	4,113

5,055	10,811
4,185	8,089

9,279	2,039	2,718	2,039
8,198	1,688	2,250	1,688

Total Revenues

$ 8,523,746

$	8,750,808

$	8,584,021

$   8,652,976	$

8,916,611

$	9,187,190

$ 9,422,540

OPERATING EXPENSES
 Board of Supervisors
5-05001	Executive Salaries	11,900
5-05002	FICA	-
5-05003	Other Contractual Services	76
5-05004	Board Meeting Expenses	2,406
5-05005	Contingencies	-

TOTAL BOARD OF SUPERVISORS	14,383

District Manager
5-06002	Management Contract	14,375
5-06003	Travel & Per Diem	1,254

TOTAL DISTRICT MANAGER	15,629

Finance
5-07001	Dissemination Agent	2,000
5-07002	Arbitrage	-
5-07003	Accounting Services	38,201
5-07004	Auditing	16,839
5-07006	Banking Services	14,471
5-07007	Property & Casualty Insurance	158,122
5-07009	Bad Debt	4,339

TOTAL FINANCE	233,972

Property Control
5-09001	Building & Land Rental	2,672 5-09002	Vehicle Leasing		-
5-09003	Computer Software/Licensing	966
5-09004	Computer Hardware/Supplies	4,638

TOTAL PROPERTY CONTROL	8,277

Utility Rate Consultant
5-11001	Other Contractual Services	11,974

TOTAL RATE CONSULTANT	11,974

Clerk to the Board
5-13002	Other Contractual Services	9,000
5-13004	Postage & Freight	1,043
5-13005	Printing & Binding	2,300

12,000
918
1,730
3,530
2,805
20,983

12,122	12,000
3,626	3,481
-	1,704
1,522	3,478
554	2,764
 	
17,823	23,427

14,114
2,396
16,510

-	13,905
1,162	2,361
 	
1,162	16,266   -

2,000
2,400
45,032
18,725
21,430
210,211
22,400
322,198

2,000	2,000
-	2,400
37,709	44,366
16,000	18,448
15,052	21,114
195,289	195,289
-	21,400
 	
266,050	305,018   -

2,789	3,000		1,500	
-	-		-	
707	1,622		1,687	
5,086	6,116		3,058	
8,582	10,738	-	6,245	

12,000	12,979	13,498	
12,000	12,979 -	13,498	

9,228
2,034
3,418

8,174	9,092
960	2,004
1,784	3,367

12,000	12,000	12,000	12,000
918	918	918	918
1,757	1,789	1,825	1,865
3,587	3,651	3,724	3,806
2,850	2,901	2,959	3,025

21,112	21,260	21,427	21,614

14,339	14,598	14,889	15,217
2,435	2,479	2,528	2,584
   
16,774	17,076	17,418	17,801

2,032	2,069	2,110	2,157
2,400	2,400	2,400	2,400
45,752	46,576	47,507	48,553
19,024	19,367	19,754	20,189
21,773	22,165	22,609	23,106
220,721	231,757	243,345	255,512
21,500	22,400	22,900	23,400
   
333,203	346,734	360,625	375,316

1,524	1,551	1,582	1,617
-	-	-	-
1,714	1,745	1,780	1,819
3,107	3,163	3,226	3,297

6,345	6,459	6,589	6,734

13,714	13,961	14,240	14,553

13,714	13,961	14,240	14,553

9,376	9,544	9,735	9,949
2,067	2,104	2,146	2,193
3,472	3,535	3,606	3,685

300,268	342,466	353,603	
5,180	6,971	7,076	
23,673	26,732	28,143	
27,269	31,449	32,461	
351,863	354,531	385,803	
23,014	59,680	65,648	
511	5,525	5,608	
479	1,663	1,688	
2,672	2,890	2,933	
486	641	650	
521	3,900	3,900	
-	-	7,200	
735,936	836,449	894,713	

92,333	102,653	80,706	
2,641	3,626	3,699	
8,739	10,664	10,877	
17,023	17,799	17,799	
14,554	17,891	18,249	
34,617	38,064	38,825	
3,537	5,800	5,916	
351	2,914	1,872	
366	1,640	1,672	
1,221	2,753	2,808	
-	-	-	
15,558	27,603	27,879	
49,070	49,581	51,540	
13,800	14,058	15,464	
10,391	9,860	10,057	
-	5,819	5,936	
74,000	30,700	106,700	
-	2,450	4,900	
338,202	343,875	404,899	

Actual FY 2010

Actual YTD FY 2011

Estimate EOY FY 2011

Final Amended Budget
FY 2011

Budget FY 2012

FY 2016

FY 2015

FY 2014

FY 2013

Forecast

5-13006	Legal Ads	1,566	1,578	1,894		2,894	2,937	2,984		3,038		3,099		3,167	
	TOTAL CLERK TO THE BOARD	13,909	10,677	12,812		17,357	17,617	17,899		18,221		18,585		18,994	
	
Legal Services																
5-19001	General Counsel	32,831		19,300		23,160		36,101	36,643	37,229		37,899		38,657		39,507	
5-19002	Special Counsel	15,710		8,506		10,207		10,300	10,455	8,509		8,594		8,680		8,767	
	TOTAL LEGAL COUNSEL	48,541		27,806		33,367		46,401	-	47,097	45,738		46,493		47,337		48,274	
	
Engineering Services																
5-26002	Engineering Services	86,349		52,035		70,442		117,771	139,538	104,653		108,839		81,629		61,222	
	TOTAL ENGINEERING	86,349		52,035		70,442		117,771	-	139,538	104,653		108,839		81,629		61,222	
	
ADMINISTRATION DIVISION
Personnel												
5-14001	Regular Salaries	291,476		250,223					362,443	371,504	380,792	390,312	
5-14003	Overtime	4,663		4,316					7,253	7,434	7,620	7,810	
5-14004	FICA	23,782		19,728					28,833	29,540	30,264	31,007	
5-14005	Retirement Contributions	25,241		22,724					33,273	34,104	34,957	35,831	
5-14006	Health/Life/Dental Insurance	252,429		293,219					424,383	466,822	513,504	564,854	
5-14007	Workers Comp	32,513		19,179					72,213	79,434	87,377	96,115	
5-14008	Unemployment Compensation	5,088		426					5,748	5,892	6,039	6,190	
5-14009	Travel & Per Diem	842		400					1,715	1,746	1,781	1,820	
5-14010	Uniforms	1,156		1,403					2,980	3,034	3,095	3,163	
5-14011	Subscriptions & Dues	135		405					661	673	686	701	
5-14012	Training & Education Costs	776		434					3,900	3,900	3,900	3,900	
5-14013	Vehicle Allowance	-		-					7,200	7,200	7,200	7,200	
	Total Administration Personnel:	638,101		612,457					950,601	1,011,282	1,077,215	1,148,903	
	ADMIN Operating												
5-29001	Other Contractual Services	59,901		76,945					82,320	83,966	85,646	87,359	
5-29002	Website Maintenance	3,509		2,201					3,773	3,848	3,925	4,004	
5-29003	Operating Supplies	9,855		7,282					11,095	11,317	11,543	11,774	
5-29004	Storm Water Fees	16,571		17,799					17,799	17,799	17,799	17,799	
5-29005	Telephone & Cell Service	20,082		12,129					18,614	18,987	19,366	19,754	
5-29006	Postage & Freight	34,866		28,848					39,601	40,393	41,201	42,025	
5-29007	Equipment Leasing	31,111		2,948					6,034	6,155	6,278	6,404	
5-29008	Vehicle Maintenance	2,060		293					1,910	1,948	1,987	2,027	
5-29009	Equipment Maintenance	715		305					1,706	1,742	1,780	1,821	
5-29010	Miscellaneous Expenses	2,939		1,017					2,864	2,922	2,980	3,040	
5-29011	Contingencies - Hurricane	-		-					-	-	-	-	
5-29012	Office Supplies	34,163		12,965					28,157	28,439	28,723	29,011	
5-29013	Fuel & Lubricants - Vehicle	42,666		40,892					56,693	62,363	68,599	75,459	
5-29014	Fuel & Lubricants - Equipment	6,830		11,500					17,010	18,711	20,582	22,640	
5-29015	Minor Construction Expenses	4,707		8,659					10,258	10,464	10,673	10,886	
5-29016	Project Maintenance Fees	-		-					6,054	6,175	6,299	6,425	
5-29017	Contingency (1.5%)	-		-					111,800	117,300	123,300	128,600	
5-29018	Electricity Services	-		-					5,390	5,929	6,225	6,537	
	Total Administration Operating:	269,975		223,782					421,080	438,457	456,907	475,563	
	Capital Outlay Administration												
5-29101	Equipment	31,519		11,971		11,971	12,000	-	-	-	-	-	
5-29102	Building	40,261		178,399		178,399	180,000	14,000	-	-	-	-	
5-29103	Other	-		-		-	-	-	-	-	-	-	
Total Administration Capital Outlay:	71,780		190,370		190,370		192,000	14,000	-		-		-		-	
																
TOTAL ADMINISTRATION	979,855		1,026,608		1,264,508		1,372,324	-	1,313,612	1,371,681		1,449,740		1,534,122		1,624,466	
WATER TREATMENT PLANT DIVISION
Personnel																
5-15001	Regular Salaries	193,938		166,152		199,382		217,998	221,268	226,800		232,470		238,282		244,239	
5-15002	Overtime	22,599		14,641		17,569		25,256	25,635	26,276		26,932		27,606		28,296	
5-15003	FICA	16,673		13,887		16,664		18,609	18,888	19,360		19,844		20,340		20,849	

Actual		
Actual YTD		
Estimate EOY		Final Amended
Budget	
Budget			
Forecast		
	FY 2010		FY 2011		FY 2011		FY 2011	FY 2012		FY 2013	FY 2014	FY 2015	FY 2016	
													
5-15004					15,707		21,893	22,221		22,777	23,346	23,930	24,528	
5-15007					58		811	827		841	856	873	892	
5-15008					937		2,047	2,088		2,122	2,160	2,203	2,252	
5-15009					90		1,352	1,379		1,401	1,426	1,455	1,487	
5-15010					1,128		2,080	2,080		2,080	2,080	2,080	2,080	

		251,536		290,047	294,387		301,656	309,115	316,769	324,622	
													
5-30001					26,650		40,592	41,404		42,232	43,077	43,938	44,817	
5-30002					7,720		10,613	10,825		11,042	11,262	11,488	11,717	
5-30003					16,771		23,795	24,271		24,757	25,252	25,757	26,272	
5-30004					7,741		16,797	17,133		17,475	17,825	18,181	18,545	
5-30005					164,606		182,600	191,730		210,903	231,993	243,593	255,773	
5-30006					32		1,682	1,715		1,750	1,785	1,820	1,857	
5-30007					40,696		61,739	62,973		64,233	65,582	67,024	68,566	
5-30008					218		541	552		563	574	585	597	
5-30009					187,823		227,433	250,176		255,179	267,938	273,297	278,763	
5-30010					372		1,700	5,200		5,200	5,200	5,200	5,200	

		452,629		567,490	605,979		633,333	
670,487	690,884	712,106	
													
5-30101					-		-	-		-	24,333	-	-	
5-30102					-		-	-		-	-	-	-	
5-30103					-		-	-		-	-	-	-	
					-		-	-		-	24,333	-	-	
													
					704,165		857,537	-	900,366		934,989	1,003,935	1,007,653	1,036,729	
								
-		
-	
-	-	
-	
5-16001					216,182		224,771	228,143		233,846	239,693	245,685	251,827	
5-16002					27,463		37,832	38,400		39,360	40,344	41,352	42,386	
5-16003					18,551		20,089	20,390		20,900	21,423	21,958	22,507	
5-16004					22,151		23,634	23,989		24,589	25,203	25,833	26,479	
5-16007					30		1,622	1,655		1,681	1,712	1,746	1,784	
5-16008					1,514		2,047	2,088		2,122	2,160	2,203	2,252	
5-16009					1,028		1,298	1,324		1,345	1,369	1,397	1,427	
5-16010					-		2,000	2,000		2,000	2,000	2,000	2,000	
					286,920		313,295	317,989		325,843	333,903	342,174	350,663	
							-						
5-31001					33,024		43,005	43,865		44,742	45,637	46,550	47,481	
5-31002					3,770		9,425	9,613		9,806	10,002	10,202	10,406	
5-31003					22,942		38,180	38,944		39,723	40,517	41,328	42,154	
5-31004					15,936		17,800	18,156		18,519	18,890	19,267	19,653	
5-31005					402,634		429,877	438,475		464,038	491,555	521,196	553,145	
5-31006					151,367		183,840	193,032		212,335	233,569	245,247	257,510	
5-31007					85		2,259	2,304		2,350	2,397	2,445	2,494	
5-31008					77,259		110,180	112,384		114,631	117,039	119,613	122,364	
5-31009					-		270	276		281	287	293	299	
5-31010					85,061		110,402	115,922		124,036	132,719	139,355	146,322	
	
				792,077		945,238	972,970		1,030,462	
1,092,611	1,145,496	1,201,828	
													
5-31101					-		-	-		-	24,333	-	-	
5-31102					-		-	-		-	-	-	-	
5-31103					-		-	-		-	-	-	-	
					-		-	-		-	24,333	-	-	
													
					1,078,997		1,258,533	-	1,290,959		1,356,305	1,450,847	1,487,670	1,552,490	

Retirement Contributions Travel & Per Diem Uniforms
Subscriptions & Dues Training & Education Costs
Total WTP Personnel:
WTP Operating
Other Contractual Services Operations & Maintenance Services Laboratory Services
Operating Supplies Electricity Services Vehicle Maintenance Plant Maintenance Miscellaneous Expenses Chemicals
Water Conservation Grant Program
Total WTP Operating:
Capital Outlay WTP
Equipment Building Other
Total WTP Capital Outlay:
TOTAL WATER TREATMENT PLANT DIVISION WASTEWATER TREATMENT PLANT DIVISION
Personnel Regular Salaries Overtime
FICA
Retirement Contributions Travel & Per Diem Uniforms
Subscriptions & Dues Training & Education Costs
Total WWTP Personnel:
WWTP Operating
Other Contractual Services Operations & Maintenance Services Laboratory Services
Operating Supplies Sludge Disposal Electricity Services Vehicle Maintenance Plant Maintenance Miscellaneous Expenses Chemicals
Total WWTP Operating:
Capital Outlay WWTP
Equipment Building Other	17,325		13,089	
	193		49	
	758		781	
	-		75	
	445		940	
	251,932		209,613	
	45,628		22,208	
	11		6,433	
	14,979		13,976	
	16,396		6,451	
	177,104		137,172	
	195		26	
	55,501		33,913	
	279		182	
	174,362		156,519	
	300		310	
	484,755		377,191	
	-		-	
	-		-	
	-		-	
	-		-	
	736,687	-	586,804	
	
208,962		
180,152	
	31,363		22,886	
	18,525		15,459	
	21,321		18,459	
	239		25	
	950		1,262	
	157		857	
	807		-	
	282,323		239,100	
	34,720		27,520	
	8,677		3,141	
	29,676		19,118	
	16,761		13,280	
	410,954		335,529	
	163,502		126,139	
	1,960		71	
	101,526		64,382	
	529		-	
	91,067		70,884	
	859,370		660,064	
	
6,344		
-	
	-		-	
	-		-	
Total WWTP Capital Outlay:	6,344		-	
			
TOTAL WASTEWATER TREATMENT PLANT DIVISI	1,148,037	-	899,164	

UNDERGROUND UTILITIES DIVISION
Personnel		

Actual FY 2010

Actual YTD FY 2011

Estimate EOY FY 2011

Final Amended Budget
FY 2011

Budget FY 2012

Forecast

FY 2013

FY 2014

FY 2015

FY 2016

5-17001
5-17002
5-17003
5-17004
5-17007
5-17008
5-17009
5-17010

368,000	377,200	386,630	396,296

337,441
45,732
27,619
25,928
1,000
4,076
210
2,463

347,808
49,819
30,418
35,786
1,082
4,490
359
2,695

359,025
50,566
31,334
36,863
1,103
4,580
366
2,695

51,830	53,126	54,454	55,815
32,117	32,920	33,743	34,587
37,785	38,729	39,698	40,690
1,121	1,141	1,164	1,189
4,653	4,737	4,832	4,938
372	379	386	395
2,695	2,695	2,695	2,695
 	 	
444,470	472,457	486,532	498,573	510,927	523,602	536,605

86,349
54,928
91,000
33,077
14,056
40,478
2,203

-

5-32001
5-32002
5-32003
5-32004
5-32005
5-32006
5-32007

83,721	84,656
51,446	53,851
89,111	89,216
25,015	30,070
13,241	13,780
20,840	39,684
1,531	2,160

88,076	89,838	91,634	93,467
56,027	57,147	58,290	59,456
92,820	94,677	96,570	98,502
36,385	40,023	42,024	44,126
14,337	14,623	14,916	15,214
41,287	42,154	43,082	44,073
2,247	2,292	2,338	2,385

284,904	313,417	322,091	331,179	340,755	348,855	357,222

5-32101
5-32102
5-32104
5-32103

5-18001
5-18002
5-18003
5-18004
5-18005
5-18006
5-18007
5-18008
5-18009

-	25,000

37,569
-
-
-

31,464
-   1,050
-

41,000
- 1,050
-

-	-	-	-
1,050	1,050	1,050	1,050
-	-	-	-

37,569	32,514	42,050	1,050	1,050	26,050	1,050

 	 	
766,943	818,388   -	850,673	830,802	852,732	898,506	894,877

32,967
3,344
2,752
3,137
-
-
- 481
30

36,290
7,010
3,312
3,897

541
541
500

36,834
7,115
3,362
3,955
-
- 552
552
500

37,755	38,699	39,667	40,658
7,293	7,475	7,662	7,853
3,446	3,532	3,621	3,711
4,054	4,156	4,260	4,366
-	-	-	-
-	-	-	-
560	571	582	595
560	571	582	595
500	500	500	500
 	 	
42,709	52,091	52,870	54,169	55,503	56,872	58,278

62,360
9,584
1,103
23,128
165,182
2,251
2,158
47,940
1,224
19,534

-

5-33001
5-33002
5-33003
5-33004
5-33005
5-33006
5-33007
5-33008
5-33009
5-33010

51,602	61,138
9,392	9,396
336	1,082
14,082	22,675
113,658	150,165
330	2,207
32	2,116
16,098	47,000
311	1,200
9,510	18,604

63,608	64,880	66,177	67,501
9,776	9,971	10,171	10,374
1,125	1,148	1,171	1,194
23,591	24,063	24,544	25,035
181,700	199,870	209,864	220,357
2,296	2,342	2,389	2,437
2,201	2,248	2,297	2,350
48,899	49,926	51,024	52,198
1,249	1,274	1,299	1,325
20,901	22,364	23,483	24,657

215,351	315,583	334,466	355,347	378,086	392,419	407,427

5-33101
5-33102
5-33103

24,000	-	-	-

-
-
-

-
-
-

-
-
-

-	-	-	-
-	-	-	-

-	-	-	24,000	-	-	-

 	 	
258,060	367,674   -	387,336	433,516	433,589	449,291	465,706

Regular Salaries Overtime
FICA
Retirement Contributions Travel & Per Diem Uniforms
Subscriptions & Dues Training & Education Costs
Total UGU Personnel:
UGU Operating
Other Contractual Services Operations & Maintenance Services Operating Supplies
Electricity Services Vehicle Maintenance Lift Station Maintenance
Miscellaneous Expenses
Total UGU Operating:
Capital Outlay UGU
Equipment Building New Meters Other
Total UGU Capital Outlay:
TOTAL UNDERGROUND UTILITIES DIVISION IRRIGATION DIVISION
Personnel Regular Salaries Overtime
FICA
Retirement Contributions Health/Life/Dental Insurance Workers Comp
Travel & Per Diem Uniforms
Training & Education Costs
Total IRR Personnel:
IRR Operating
Other Contractual Services Operations & Maintenance Services Laboratory Services
Operating Supplies Electricity Services Vehicle Maintenance Equipment Maintenance Maintenance - Irrigation Miscellaneous Expenses Chemicals
Total IRR Operating:
Capital Outlay IRR
Equipment Building Other	308,894		281,200	
	42,196		38,110	
	26,935		23,016	
	19,875		21,607	
	-		75	
	1,714		3,397	
	-		175	
	2,422		2,053	
	402,036		369,633	
	112,560		69,768	
	37,180		42,871	
	74,407		74,259	
	29,626		20,845	
	11,659		11,034	
	40,467		17,367	
	2,964		1,276	
	308,862		237,420	
	21,791		31,308	
	-		-	
	-		-	
	-		-	
	21,791		31,308	
	732,690	-	638,361	
	
31,309		
27,472	
	5,018		2,786	
	2,743		2,293	
	3,303		2,614	
	-		-	
	-		-	
	-		-	
	178		400	
	537		25	
	43,087		35,591	
	49,950		43,002	
	5,656		7,827	
	20		280	
	21,506		11,735	
	140,324		94,715	
	937		275	
	308		27	
	36,089		13,415	
	80		259	
	13,436		7,925	
	268,307		179,459	
	
-		
-	
	-		-	
	-		-	
Total IRR Capital Outlay:	-		-	
			
TOTAL IRRIGATION DIVISION	311,393	-	215,050	

Actual FY 2010

Actual YTD FY 2011

Estimate EOY FY 2011

Final Amended Budget
FY 2011

Budget FY 2012

FY 2016

FY 2015

FY 2014

FY 2013

Forecast

5,224,412 	5,326,632	 	5,486,732 	5,769,886 	5,945,093 	6,138,777 

400,000

400,000	400,000	200,000	200,000	200,000
 	   
400,000	400,000	400,000	200,000	200,000	200,000

575,000
1,528,563
- 580,850

650,000	690,000	690,000	690,000

610,000
1,494,063

580,850

-

1,457,463	1,418,463	1,418,463	1,418,463

580,850	580,850	580,850	580,850

-	-	-	-	-
 	 	   
2,684,413	2,684,913	2,688,313	2,689,313	2,689,313	2,689,313

-

150,000	-	-	-	-
 	 	   
150,000	-	-	-	-	-

- 423,704
300,000
-

430,149	440,331	488,035	489,360

429,059
200,000
-

150,000	150,000	50,000	50,000
-	-	-	-

Total Operating Expenses

       4,341,696 

 	3,545,269 

 	4,494,910	

NON-OPERATING INCOME AND EXPENSES
Other Income
Transfer from Water Connection Fees to Pay Debt 5-34001	TOTAL NON-OPERATING INCOME

400,000
400,000

400,000
400,000

400,000
400,000

5-27001
5-27002
5-27004
5-27005
5-27005
5-27005

DEBT SERVICE EXPENSES
Principal 2000 Bond Issue Interest 2000 Bond issue Principal 2004 Bond Issue Interest 2004 Bond issue Principal 2011 Bond Issue Interest 2011 Bond issue
Debt Issue No. 1-2013 Revenue Bonds
TOTAL DEBT SERVICE:

550,000
1,558,263

550,000
1,558,263
- 580,850

550,000
1,558,263

580,850

580,850

-
2,689,113

-
2,689,113

-
2,689,113

RATE STABILIZATION
Transfer Out to Rate Stabilization Fund
TOTAL RATE STABILIZATION SERVICE:

130,000
130,000

-
-

-
-

CAPITAL IMPROVEMENT & TRANSFERS
Capital Improvement Program - W&S
5-28127	Required R&R Transfer to Capital (5%) Additional R&R Transfer for  CIP's Cash Carry Forward for R&R CIP

- 467,208
10,425
-

- 467,208
370,000
-

- 402,303
324,000
-

TOTAL CI & TRANSFERS  EXPENSES: 	477,633	 	837,208	726,303	 	723,704 	629,059	 	580,149 	590,331 	538,035 	539,360 

Total Expenses

$ 7,638,443

$	7,071,590

$	7,910,326

$	8,782,529

$ 8,877,238

$ 8,640,604

$   8,755,194	$

9,049,530

$	9,172,441

$ 9,367,450

Total Revenues

$ 8,923,746

$

7,018,640

$	9,150,808

$	8,984,021

$   9,052,976	$

9,116,611

$	9,387,190

$ 9,622,540

 	 

Surplus/(Deficit) Before Transfer from
(to) Operating Reserve	1,285,304	(52,950)	1,240,481	201,492		236,634	297,782	67,081	214,749	255,090

Available Operating Cash Balance (Ending)

$ 3,855,893

$	3,802,943

$	5,096,374

$	4,057,385

$ 3,794,019

$   4,091,801	$

4,158,882

$	4,373,631

$ 4,628,721

*Coverage Provided (Required > 1.10)	1.50	1.14	1.58	1.19	1.16	1.17	1.17	1.20	1.22
**Coverage w/R&R deducted (Required > 1.00)	1.32	0.97	1.43	1.10	1.03	1.02	1.02	1.03	1.03

ST. LUCIE WEST SERVICES DISTRICT
WATER AND SEWER FUND BUDGET ACCOUNT DESCRIPTIONS AND ASSUMPTIONS

REVENUE SOURCES

St Lucie West Services District receives approximately 73% of their operating Revenues from the sale of water and wastewater service. Another 20.6% of the operating revenue is received from irrigation services. The FY 2012 Budget assumes a 0% rate  increase to all utility rates.

AFPI Reven ue
$38,503.00 0.45%
Wholesale Water & Wastewater
$430,913.00 5.08%

Other Operating Reven ue
$76,784.00 0.91%

Billed Water Reven ues
$2,908,824.00 34.31%

Billed Irrigation Reven ue
$1,743,469.00 20.57%

Billed Wastewater Reven ues
$3,278,745.00 38.68%

Water & Sewer Revenue

Billed Water Revenue
Revenue billed for potable water services. The water revenue budget assumes a 0.1% increase in total customers (ERU’s) and a 0% rate increase.
Water Customers	FY 10-11	FY 11-12	FY 12-13	FY 13-14	
Commercial Customers	438	441	443	445	
Residential Customers	6336	6337	6338	6339	

Billed Wastewater Revenue
Revenue billed for the wastewater services. The wastewater revenue budget assumes a 0.1% increase in total customers (ERU’s) and a 0% rate increase.
Wastewater Customers	FY 10-11	FY 11-12	FY 12-13	FY 13-14	
Commercial Customers	413	416	418	420	
Residential Customers	6295	6296	6297	6298	

Irrigation Revenue
Revenue billed for the irrigation services. The irrigation revenue budget assumes a minor increase in total customers and a 0% rate increase.
Irrigation Customers	FY 10-11	FY 11-12	FY 12-13	FY 13-14	
Commercial Customers	212	215	217	219	
Residential Customers	6227	6228	6229	6230	

Late Fee Revenue
Late fees are charges assessed on customer accounts due to late payment of the customer’s utility bills. The budget for FY 2012 is based on historical revenues, however using a conservative assumption for the budget year.

Miscellaneous Fees
Miscellaneous revenues that the Utility receives. The budget for FY 2012 is based on historical revenues, however using a conservative assumption for the budget year.

Wholesale Water/Wastewater Revenue
Revenue received from the sale of wholesale water and wastewater services. At times the District may choose to enter into an agreement with an organization to sell wholesale water at wholesale prices. Currently the District has an agreement with the Reserves for the purchase of wholesale water and wastewater. The gallonage (commodity) charge is equal to eighty percent (80%) of the retail water and sewer service rate (per 1,000 gallons) in effect at the time of payment.

Meter Set Fees
Revenue received for the setting of new meters.

Interest Revenue – Operating Revenues
This account reflects all interest earnings in all non-restricted cash accounts that belong to the Water & Sewer Fund.

Rate Stabilization Fund – Operating Revenues
This revenue is funded from available unrestricted operating reserves from previous FY’s.

Water & Wastewater Connection Fees (AFPI Portion)
The Allowance for Funds Prudently Invested (AFPI) charge is the unrestricted portion of the Water & Wastewater Connection Fees that is used to recover the fixed operating, maintenance, and replacement costs and associated financing charges for those customers requiring service subsequent to the construction of the Water and Wastewater facilities by the District.

Capital Fund Revenues

Water & Wastewater Connection Fees
Fees collected from the district to acquire, construct, equip or expand the capacity of the Water & Wastewater facilities of the Utility System for the purpose of paying or reimbursing the equitable share of the capital costs relating to such acquisition, construction, expansion, or equipping of unused capacity of the Water and Wastewater facilities of the utility system and new developments within the service area of the utility system. Such fees may include interest carrying costs associated with the water and wastewater facilities of the utility system.

Interest Revenue – Capital Revenues
This account reflects all interest earnings in all restricted cash accounts that belong to the Water & Sewer Fund.

OPERATING EXPENSE’S

Operating expenses include the cost for personnel, materials, maintenance, service and equipment required for the Water & Sewer Utility to Function. They include expenses directly related to the Utility service activities.

Board of Directors

Executive Salaries
Salaries paid to the Board of Directors for their public service. Salaries are paid on a $200 per board meeting, for a total maximum amount of
$4,800 per seat, per fiscal year. This expense is shared equally with the General Fund.

FICA
This line includes the Districts portion of the social security and Medicare expense for Salaries of the Board of Supervisors. The Federal rate for these combined expenses is 7.65% of total salaries.

Other Contractual Service
Contractual Services requested by the board for the betterment of Board decisions and/or activities. Such expenses include strategic planning. The FY 2012 budget assumes a 2.0% increase from the previous year.

Board Meeting Expenses
This includes expenses directly relating to board meetings. The budget was decrease due to the expectation of the new meeting room included in the new administration office. The FY 2012 budget assumes a 2.0% increase from the previous year.

Contingencies
These charges are allocated for any miscellaneous charges that may occur during the year that are directly requested by the board of directors. The FY 2012 budget assumes a 2.0% increase from the previous year.

District Manager

Management Contract
Charges directly relating to the District Manager’s service contract. The charge for FY 2012 is based on the salary difference of the Utility Director salary and the Contract for the District Manager which is projected to be $28,300 shared between the Water & Sewer Fund 50% and the General Fund 50%.

Travel & Per Diem
Charges billed directly from SDS, Inc. or the District Manager for travel expenses as allowed by the contract for District Business. All charges are billed in accordance with Section 112.061, Florida Statutes. The FY 2012 budget assumes a 2.0% increase from the previous year.

Finance

Dissemination Agent
This line includes charges for a dissemination agent who prepares reports regarding the compliance with bond issues. The FY 2012 budget assumes a 2.0% increase from the previous year.

Arbitrage
This line includes charges relating to the annual arbitrage review relating to interest earned versus interest paid.

Accounting Services
This includes the contracted services for Financial Services with SDS, Inc. The FY 2012 budget assumes a 1.5% increase from the previous year per the contract with SDS.

Auditing
This includes expenses that are incurred from the Districts Annual Financial Audit as required by Florida Statutes. This amount is split between the Water & Sewer Fund and the General Fund, 56% and 44% respectively.

Banking Services
Charges for banking services such as bank service charges and trust account administration expenses. The FY 2012 budget assumes a 2% increase.

Property & Casualty Insurance
This expense includes the annual insurance premium that provides protection for the Districts general liability, auto and property coverage. An 8% increase is assumed for the FY 2012 Budget year. The agent has been asked to provide and estimate of total premiums for FY 2012. Coverage is from October 1 through September 30 each year.

Bad Debt
This expense is an expense that is assessed upon accounts receivable accounts that are expected to be written off due to nonpayment.

Property Control

Building & Land Rental
Charges for the storage rental space.

Computer Software/Licensing
Charges for yearly software and/or licensing obligations for computer equipment used for the utility. The FY 2012 budget assumes a 2.0% increase from the previous year.

Computer Hardware/Supplies
This line item includes new and replacement computer hardware and supplies. The billing department needs several computer upgrades this FY. The FY 2012 budget assumes a decrease from the previous year in part to the new billing software provider.

Utility Rate Consultant

Other Contractual Services
Contractual services provided by PRMG for the Revenue Sufficiency Analysis Update.

Clerk to the Board

Other Contractual Services
Contractual services provided by SDS, Inc for the Board Clerk and records service provided. This expense is shared 60% to 40% with the General Fund.

Postage & Freight
This line item includes postages charges that are invoiced from the district management office. These charges include postage charges for sending out regular mail, packages and vendor checks.

Printing & Binding
Charges for printing and binding agendas, packages, audit reports and budget materials as well as copy charges for the normal daily work flow.

Legal Ads
Charges for legal ads posted in the local newspapers for notices of Board meetings and Public Hearings.

General Counsel

Legal Services
Legal fees associated with the District’s Attorney. These fees include charges for regular legal business matters within the District.

Special Counsel

Legal Services
Legal fees associated with any special legal matters the District may have. For the FY 2012 budget this line item includes legal matters regarding Human Resources matters.

Engineering Services

Engineering Services
Charges billed from the District Engineer office. These charges include any general engineering services or Work Authorization preparation that directly relates to the Utility. The engineer is paid for actual hours for services delivered. The increase in this FY budget is due to the WWTF permit renewal.

WATER & SEWER FUND ADMINISTRATION DIVISION

Water & Sewer Administration Division - Personnel

Regular Salaries
Includes Administration Division employee’s basic salaries. The total budget is estimated using a tabulation of all approved positions, applying the appropriate increases and allowing a factor for unfilled vacancies. One new position is proposed for this FY. This year we are proposing to give a 1.5% increase to all employees. This also reflects $4,000 for license or certifications.

Overtime
This line includes departmental overtime expenses.

FICA
This line includes the Districts portion of the social security and Medicare expense for Salaries of the District’s employees. The Federal rate for these combined expenses is 7.65% of total salaries.

Retirement Contributions
After one year of employment the District provides a 9% contribution into a SEP IRA for all full time employees. This contribution is paid on a monthly basis.

Health/Life/Dental Insurance
This includes health, life and dental insurance benefits provided to all employees of the District. A 10% increase is assumed for FY 2012.

Workers Compensation
The District provides workers compensation to any employee who is injured while at work. Under the provisions of the Florida Workers Compensation law, a no-fault insurance plan which is supervised by the State of Florida, the District pays for 100% of these benefits.

Unemployment Compensation
The District is required to reimburse the Unemployment Compensation Fund for any unemployment claims paid on behalf of the District.

Travel & Per Diem
The District pays for employees to obtain and upgrade certifications and licenses. In some cases the employee may need to travel to attend these classes or training courses. The district pays the employee travel and per diem according to Section 112.061, Florida Statutes.

Uniforms
The District provides an allotted amount of uniforms and/or safety equipment for all District employees each year depending on their position.

Subscriptions & Dues
This expense includes dues paid to professional organizations. These dues are required for the district to take part in special training or seminars and stay current in certain certifications. The FY 2012 budget assumes a 2.0% increase from the previous year.

Training, Cont. Education & Licensing
The District provides the employee with training opportunities in order to upgrade or obtain additional training and education. The FY 2012 budget is based on estimated costs of training to be attended during the year.

Water & Sewer Administration Division - Operating

Other Contractual Services
Includes charges associated with service contracts related to the Administration Division such as office equipment repairs, computer support, Air conditioning services, Security alarm repairs and janitorial contracts.

Website Maintenance
The District will be looking into up-grading the current website for increased function for the budget year 2012. Operating costs will eventually decline as District staff will do all maintenance and changes that are required to keep the website up to date.

Operating Supplies
Includes general supplies for the use and operation of the Administration Division.

Storm Water Fees
Storm water fees the District pays to the City of Port St Lucie for their share of Storm Water Maintenance Fees for the land owned and operated by the utility.

Telephone & Cell Services
These charges include the landline telephone service that is used in the District office as well as cellular phone services for all Utility Divisions.

Postage & Freight
This line item includes postage charges that are used primarily for the utility billing cycle as well as notices sent to residents regarding utility matters.

Equipment Leasing
Charges for leasing equipment which is used for Utility activities. Currently the District has two leased pieces of Equipment.

Vehicle Maintenance
This line includes charges for normal maintenance of the District’s vehicles used by the Utility. Maintenance is done on a regular basis to provide the longest life possible to the vehicles owned and operated by the district. This provides for decreased total life cycle costs.

Equipment Maintenance
This line includes charges for normal maintenance of the Districts mule, tractors, and fork lifts. Maintenance is done on a regular basis to provide the longest life possible to the vehicles owned and operated by the district.

Miscellaneous Expense
Provides an allocation for any miscellaneous expenses that may occur during the year that cannot be associated with any of the other accounts provided.

Contingency – Hurricane
This account is allocated to fund any extraordinary expenses the District incurs relating to hurricane preparation and/or damages to the Utility property.

Office Supplies
Includes general supply charges for the operations of the Districts offices and billing functions.

Fuel & Lubricants-Vehicles
Fuel purchased for all vehicles used in the Utility Division.

Fuel & Lubricants-Equipment
Fuel purchased for all equipment used in the Utility Division.

Minor Construction Expenses
This includes miscellaneous minor construction projects that do not meet the Districts threshold to be considered capital items.

Project Maintenance Fees
This includes project maintenance fees associated with lawn maintenance for the Utilities Division paid to the General Fund.

Contingency
This code was recommended by the Rate Consultant for unexpected expenses. This is 1 ½% of the operating expenses minus the Capital Outlay.

Electricity Services
Includes electricity charges for the new administration building which is split with the General Fund.

Water & Sewer Administration Division – Capital Outlay

Equipment
This code is for equipment purchases such as vehicles and tractors over $1,000. Includes a replacement a new onsite generator for the new administration building which is split between GF and UT $14,000.

Building
This code is for buildings or land purchases over $1,000. No expenditures planned for this fiscal year.

Other
This code is for any other Capital purchases over $1,000. No expenditures planned for this fiscal year.

WATER TREATMENT PLANT DIVISION

Water Treatment Plant Division - Personnel

Regular Salaries
Includes Water Treatment Division employee’s basic salaries. The total budget is estimated using a tabulation of all approved positions, applying the appropriate increases and allowing a factor for unfilled vacancies. No new positions are proposed for this FY. This year we are proposing to give a 1.5% increase to all employees. This also reflects $4,160 for license or certifications.

Overtime
This line includes departmental overtime expenses.

FICA
This line includes the Districts portion of the social security and Medicare expense for Salaries of the District’s employees. The Federal rate for these combined expenses is 7.65% of total salaries.

Retirement Contributions
After one year of employment the District provides a 9% contribution into a SEP IRA for all full time employees. This contribution is paid on a monthly basis.

Travel & Per Diem
The District pays for employees to obtain and upgrade certifications and licenses. In some cases the employee may need to travel to attend these classes or training courses. The district pays the employee travel and per diem according to Section 112.061, Florida Statutes.

Uniforms
The District provides an allotted amount of uniforms and/or safety equipment for all District employees each year depending on their position.

Subscriptions & Dues
This expense includes dues paid to professional organizations. These dues are required for the district to take part in special training or seminars and stay current in certain certifications. The FY 2012 budget assumes a 2.0% increase from the previous year.

Training, Cont. Education & Licensing
The District provides the employee with training opportunities in order to upgrade or obtain additional certifications. These certifications include Water Operator, as well as others. The FY 2012 budget is based on estimated costs of training to be attended during the year.

Water Treatment Plant Division - Operating

Other Contractual Services
Includes charges associated with annual contracts related to the water treatment plant. Such as computer support and services, generator service contract, and air conditioning services.

Operations & Maintenance Services
Charges for repairs on water treatment plant pipes and pump maintenance.

Laboratory Services
Includes charges for the water treatment plant laboratory testing, injection well testing, lead & copper testing, and others as required by permits.

Operating Supplies
Includes general supplies for the use and operation of the Water Treatment Plant.

Electricity Services
Includes electricity charges for the water treatment plant and potable wells.

Vehicle Maintenance
This line includes charges for normal maintenance of the District’s vehicles used by the Water Treatment Plant Division. Maintenance is done on a regular basis to provide the longest life possible to the vehicles owned and operated by the district.

Plant Maintenance
This line captures charges for normal maintenance for the water treatment plant. By performing normal maintenance inline with maintenance schedules, it provides a longer useful life for the utility plant assets.

Miscellaneous Expense
Provides an allocation for any miscellaneous expenses that may occur during the year that cannot be associated with any of the other accounts provided.

Chemicals
This line includes any chemical purchases for the water treatment plant.

Water Conservation Grant Program
This line includes the allotment of rebate credits on utility bills on items such as low flow toilets rain gauges for irrigation and low flow shower heads. This program is designed to encourage water conservation.

Water Treatment Plant Division – Capital Outlay

Equipment
Includes motor vehicles, heavy equipment, office furniture and equipment, and other machinery and equipment valued over $1,000. No expenditures planned for this fiscal year.

Building
This code is for buildings or land purchases over $1,000. No expenditures planned for this fiscal year.

Other
This code is for any other Capital purchases over $1,000. No expenditures planned for this fiscal year.

WASTEWATER TREATMENT PLANT DIVISION

Wastewater Treatment Plant Division - Personnel

Regular Salaries
Includes Wastewater Treatment Plant Division employee’s basic salaries. The total budget is estimated using a tabulation of all approved positions, applying the appropriate increases and allowing a factor for unfilled vacancies. No new positions are proposed for this FY. This year we are proposing to give a 1.5% increase to all employees. This also reflects $4,160 for license or certifications.

Overtime
This line includes departmental overtime expenses.

FICA
This line includes the Districts portion of the social security and Medicare expense for Salaries of the District’s employees. The Federal rate for these combined expenses is 7.65% of total salaries.

Retirement Contributions
After one year of employment the District provides a 9% contribution into a SEP IRA for all full time employees. This contribution is paid on a monthly basis.

Travel & Per Diem
The District pays for employees to obtain and upgrade certifications and licenses. In some cases the employee may need to travel to attend these classes or training courses. The district pays the employee travel and per diem according to Section 112.061, Florida Statutes.

Uniforms
The District provides an allotted amount of uniforms and/or safety equipment for all District employees each year depending on their position.

Subscriptions & Dues
This expense includes dues paid to professional organizations. These dues are required for the district to take part in special training or seminars and stay current in certain certifications. The FY 2012 budget assumes a 2.0% increase from the previous year.

Training, Cont. Education & Licensing
The District provides the employee with training opportunities in order to upgrade or obtain additional certifications. These certifications include Wastewater Operator, as well as others. The FY 2012 budget is based on estimated costs of training to be attended during the year.

Waste Water Treatment Plant Division - Operating

Other Contractual Services
Includes charges associated with annual contracts related to the wastewater treatment plant. Such as computer support and services, generator service contract, and Air conditioning services.

Operations & Maintenance Services
Charges for repairs on wastewater treatment plant pipes, and pump maintenance.

Laboratory Services
Includes charges for wastewater treatment plant laboratory testing as required in the FDEP Permit.

Operating Supplies
Includes general supplies for the use and operation of the Wastewater Treatment Plant.

Sludge Disposal
Charges for the dewatering, hauling and disposal of the sludge from the wastewater plant.

Electricity Services
Includes electricity charges for the Wastewater Treatment Plant.
Vehicle Maintenance
This line includes charges for normal maintenance of the District’s vehicles used by the Wastewater Treatment Plant Division. Maintenance is done on a regular basis to provide the longest life possible to the vehicles owned and operated by the district.

Plant Maintenance
This line captures charges for normal maintenance for the wastewater treatment plant. By performing normal maintenance inline with maintenance schedules, it provides a longer useful life for the utility plant assets.

Miscellaneous Expense
Provides an allocation for any miscellaneous expenses that may occur during the year that cannot be associated with any of the other accounts provided.

Chemicals
This line includes any chemical purchases for the wastewater treatment plant.

Wastewater Treatment Plant Division – Capital Outlay

Equipment
Includes motor vehicles, heavy equipment, office furniture and equipment, and other machinery and equipment valued over $1,000. No expenditures planned for this fiscal year.

Building
This code is for buildings or land purchases over $1,000. No expenditures planned for this fiscal year.

Other
This code is for any other Capital purchases over $1,000. No expenditures planned for this fiscal year.

UNDERGROUND UTILITIES DIVISION

Underground Utilities Division - Personnel

Regular Salaries
Includes Underground Utilities Division employee’s basic salaries. The total budget is estimated using a tabulation of all approved positions, applying the appropriate increases and allowing a factor for unfilled vacancies. No new positions are proposed for this FY. This year we are proposing to give a 1.5% increase to all employees. This also reflects $6k for license or certifications.

Overtime
This line includes departmental overtime expenses.

FICA
This line includes the Districts portion of the social security and Medicare expense for Salaries of the District’s employees. The Federal rate for these combined expenses is 7.65% of total salaries.

Retirement Contributions
After one year of employment the District provides a 9% contribution into a SEP IRA for all full time employees. This contribution is paid on a monthly basis.

Travel & Per Diem
The District pays for employees to obtain and upgrade certifications and licenses. In some cases the employee may need to travel to attend these classes or training courses. The district pays the employee travel and per diem according to Section 112.061, Florida Statutes.

Uniforms
The District provides an allotted amount of uniforms and/or safety equipment for all District employees each year depending on their position.

Subscriptions & Dues
This expense includes dues paid to professional organizations. These dues are required for the district to take part in special training or seminars and stay current in certain certifications. The FY 2012 budget assumes no change from the previous year.

Training, Cont. Education & Licensing
The District provides the employee with training opportunities in order to upgrade or obtain additional certifications. These certifications include Water Distribution Operator as required by FDEP, as well as others. The FY 2012 budget is based on estimated costs of training to be attended during the year.

Underground Utilities Division - Operating

Other Contractual Services
Includes charges associated with annual contracts related to the underground utilities division. Such as sewer line cleaning and electrical services contracts.

Operations & Maintenance Services
Charges for repairs on pipes, water and sewer lines, lift station maintenance and pump maintenance.

Operating Supplies
Includes general supplies for the use and operation of the Underground Utilities Division.

Electricity Services
Includes electricity charges for lift stations.

Vehicle Maintenance
This line includes charges for normal maintenance of the District’s vehicles used by the Underground Utilities Division. Maintenance is done on a regular basis to provide the longest life possible to the vehicles owned and operated by the district.

Lift Station Maintenance
This line captures charges for normal maintenance for the Underground Utilities Division. By performing normal maintenance inline with maintenance schedules, it provides a longer useful life for underground utilities assets.

Miscellaneous Expense
Provides an allocation for any miscellaneous expenses that may occur during the year that cannot be associated with any of the other accounts provided.

Water & Sewer Underground Utilities Division – Capital Outlay

Equipment
This code is for equipment purchases such as vehicles and tractors over $1,000. Replacement of two trucks planned for this FY $41,000.

Building
This code is for buildings or land purchases over $1,000. No expenditures planned for this fiscal year.

New Meters
This code was recommended by the rate consultant to track the purchase of new meters for new construction.

Other
This code is for any other Capital purchases over $1,000. No expenditures planned for this fiscal year.

IRRIGATION DIVISION

Irrigation Division - Personnel

Regular Salaries
Includes Irrigation Division employee’s basic salaries. The total budget is estimated using a tabulation of all approved positions, applying the appropriate increases and allowing a factor for unfilled vacancies. No new positions are proposed for this FY. This year we are proposing to give a 1.5% increase to all employees.

Overtime
This line includes departmental overtime expenses.

FICA
This line includes the Districts portion of the social security and Medicare expense for Salaries of the District’s employees. The Federal rate for these combined expenses is 7.65% of total salaries.

Retirement Contributions
After one year of employment the District provides a 9% contribution into a SEP IRA for all full time employees. This contribution is paid on a monthly basis.

Travel & Per Diem
The District pays for employees to obtain and upgrade certifications and licenses. In some cases the employee may need to travel to attend these classes or training courses. The district pays the employee travel and per diem according to Section 112.061, Florida Statutes.

Uniforms
The District provides an allotted amount of uniforms and/or safety equipment for all District employees each year depending on their position.

Subscriptions & Dues
This expense includes dues paid to professional organizations. These dues are required for the district to take part in special training or seminars and stay current in certain certifications. The FY 2012 budget assumes a 2.0% increase from the previous year.

Training, Cont. Education & Licensing
The District provides the employee with training opportunities in order to upgrade or obtain additional certifications. These certifications include Reclaimed Water Operator, as well as others. The FY 2012 budget is based on estimated costs of training to be attended during the year.

Irrigation Division - Operating

Other Contractual Services
Includes charges associated with annual contracts related to the irrigation division. Such as computer support and services, and pump and motor repair service contracts.

Operations & Maintenance Services
Charges for repairs on irrigation lines and pump station maintenance.

Laboratory Services
Includes charges for irrigation laboratory testing, as requested on the water use permit.

Operating Supplies
Includes general supplies for the use and operation of the Irrigation Division.

Electricity Services
Includes electricity charges for irrigation pump stations and District irrigation time clocks.

Vehicle Maintenance
This line includes charges for normal maintenance of the District’s vehicles used by the Irrigation Division. Maintenance is done on a regular basis to provide the longest life possible to the vehicles owned and operated by the district.

Equipment Maintenance
This line includes charges for normal maintenance of small equipment utilized by the Irrigation Division. Maintenance is done on a regular basis to provide the longest life possible to the vehicles owned and operated by the district.

Maintenance Irrigation
Includes charges for maintenance to irrigation pump stations as well as irrigation breaks on medians.

Miscellaneous Expense
Provides an allocation for any miscellaneous expenses that may occur during the year that cannot be associated with any of the other accounts provided.

Chemicals
This line includes any chemical purchases for Irrigation Division.

Water & Sewer Irrigation Division – Capital Outlay

Equipment
This code is for equipment purchases such as vehicles and tractors over $1,000. No expenditures planned for this fiscal year.

Building
This code is for buildings or land purchases over $1,000. No expenditures planned for this fiscal year.

Other
This code is for any other Capital purchases over $1,000. No expenditures planned for this fiscal year.

The Total Operating Expenses are projected to be $5,326,632 for FY 2011-12 which is a 2.0% increase over last year.

Non Operating Expenses

Principal 2000 Bond Issue
According to the Bond Documents the district is required to make an annual Principal payment on the 2000 bonds outstanding.

Interest 2000 Bond issue
This line includes the semiannual interest fees the district is required to pay on the 2000 utility bonds outstanding.

Principal 2004 Bond Issue
According to the Bond Documents the district is required to make an annual Principal payment on the 2004 bonds outstanding. There is no principal payment due until 2033 when the 2000 Bond will be paid off.

Interest 2004 Bond issue
This line includes the semiannual interest fees the district is required to pay on the 2004 utility bonds outstanding.

Rate Stabilization
This expense code transfers funds from available unrestricted operating reserves to the Rate Stabilization Fund.

Renewal & Replacement Transfer to Capital
This allocation captures the 5% minimum funding requirement to the Renewal & Replacement fund which is $429,059 for this FY as well as an additional $200,000 in order to fund the proposed capital expenditure items for FY 2012.

ST LUCIE WEST SERVICES DISTRICT CAPITAL FUNDING REVENUE AND EXPENDITURES
FY 2010-2011 BUDGET

R&R	WCF	WWCF	2004 Bond

Estimated Beginning Fund Balance	639,622	2,746,828	3,446,666	80,952	
ADD REVENUES:					
Interest Revenues	3,050	50,277	73,308	1,992	
Impact Fee Revenues	-	59,380	44,562	-	
5% Required Transfer per Bond	429,059	-	-		
Additional Funding	200,000	-	-		
Cash Carry Forward for R&R CIP	-	-	-	-
 	-	 	-	 	-	 	-	

TOTAL REVENUES AVAILABLE			1,271,731		2,856,485		3,564,536		82,944	
DEDUCT EXPENDITURES:
Capital Improvement Projects			
1,180,378		
1,626,600		
300,000		
-	
Transfers Out to Pay Debt Service			 	-			 	400,000 		 	-			 	-		
TOTAL EXPENDITURES			1,180,378		2,026,600		300,000		-	
FUND BALANCE, SEPTEMBER 30			  $	91,354 		  $	829,885 		  $	3,264,536 		  $	82,944 	

RENEWAL REPLACEMENT FUND FY 2010-2011 BUDGET

RENEWAL & REPLACEMENT FUND

      

    FY 2010 

Revised FY
 	2011	FY 2012	 	FY 2013	FY 2014	FY 2015	FY 2016 

	Estimated Beginning Fund Balance	535,905	537,803	639,622	91,354	157,127	278,840	332,531	
ADD REVENUES:									
	Interest Revenues	1,898	1,615	3,050	7,780	14,547	14,547	14,547	
	Impact Fee Revenues	-	-	-	-	-	-	-	
	5% Required Transfer per Bond	467,208	423,704	429,059	430,149	440,331	488,035	489,360	
	Additional Funding	10,425	300,000	200,000	150,000	150,000	50,000	50,000	
	Cash Carry Forward for R&R CIP	-	-	-	-	-	-	-	
	
TOTAL REVENUES AVAILABLE	
1,015,436	
1,263,122	
1,271,731	
679,283	
762,005	
831,422	
886,438	

DEDUCT EXPENDITURES:	
SW001	5-37007	Lift Station Renewal & Replacemen	180,572	176,750	178,518	180,303	182,106	183,927	185,766	
SW037	5-37009	Emergency Renewal & Replacement Projects	103,894	130,000	169,000	177,450	186,323	195,639	205,421	
SW039	5-37010	Effluent #1 Rehabilitation	122,429	-	-	-	-	-	-	
SW047	5-37013	Structual Repairs Sewer Manholes	-	36,400	37,856	39,370	40,945	42,583	43,435	
SW049	5-37004	Protective Coating Manholes	-	50,000	52,000	54,080	56,243	58,493	59,663	
SW050	5-37014	WTP Grounding System Improvements	-	-	50,000	-	-	-	-	
SW052	5-37016	Storage Building Underground Utilities	-	-	40,000	-	-	-	-	
SW061		Membrane Filter Replacement Program	-	-	520,000			-	-	
SW064	5-37006	Replacement Meters	13,502	15,600	16,224	16,873	17,548	18,250	18,980	
SW066	5-37020	WWTF Plant Painting & Sealing of Tanks	-	48,500	25,000	-	-	-	-	
SW068		WWTF Air Header Replacement for Aeration Basin	-	50,000	52,000	54,080		-	-	
SW069	5-37018	Reuse Irrigation Pump Station Main IQ Improvements	15,669	78,000	-	-	-	-	-	
SW070    5-37019   WWTF Handrail Replacement	 	41,567 	38,250 	39,780 	- 	- 	- 	- 	
TOTAL EXPENDITURES	477,633	623,500	1,180,378	522,156	483,164	498,891	513,264	

FUND BALANCE, SEPTEMBER 30	537,803 	639,622 	91,354 	157,127 	278,840 	332,531 	373,174 

WATER CONNECTION FEE FUND FY 2010-2011 BUDGET

WATER CONNECTION FEE FUND

       FY 2010 FY 2011 FY 2012 FY 2013 FY 2014 FY 2015	FY 2016 

Estimated Beginning Fund Balance	3,861,731	3,082,917	2,746,828	829,885	512,424	384,991	250,079	
ADD REVENUES:								
Interest Revenues	8,710	57,484	50,277	42,651	42,651	42,651	42,651	
Impact Fee Revenues	261,006	37,677	59,380	39,888	29,916	22,437	16,828	
	-	-	-	-	-	-	-	
Additional Funding Required	 	-		 	-		 	-		 	-		 	-		 	-		 	-		
TOTAL REVENUES AVAILABLE	4,131,447	3,178,078	2,856,485	912,424	584,991	450,079	309,558	

DEDUCT EXPENDITURES:								
SW034	5-38004	Irrigation PH 2 - Replace the Software at the Wells	-	-	-	-	-	-	-	
SW009	5-38009	Sodium Hypochlorite Conversion	-	-	-	-	-	-	
SW035	5-38005	Irrigation PH 2 - Replace Control Software & Server	1,515	-	-	-	-	-	-	
SW036	5-38001	Irrigation PH 2 - Design, Const Eng, & Contingency	-	-	-	-	-	-	-	
SW041	5-38006	Above Ground Diesel Tank	96,703	-	-	-	-	-	
SW043	5-38007	Recommission 2(mg) Potable Water Tank	371,835	-	-	-	-	-	
SW054	5-38008	Odor Control Unit for WTP	31,892	-	-	-	-	-	-	
SW057	5-38002	Portable Generators/Portable Pump for Utility Dept	-	31,250	41,600	-	-	
SW058	5-38003	High Service Pump Generator	146,586	-	-	-	-	-	-	
SW071		WTP RO Modifications	-	-	750,000	-	-	-	-	
SW072		High Service Pump Expansion	-	-	335,000	-	-	-	-	
		2000 and 2004 Bond Refunding Paymen	 	-		 	-		      500,000 	 	-	 	-	 	-		 	-		

TOTAL EXPENDITURES	648,530	31,250	1,626,600	-	-	-	-

TRANSFERS:

Transfers Out to Pay Debt Service	 	400,000          400,000          400,000           400,000            200,000           200,000	200,000 

TOTAL TRANSFERS OUT	400,000	400,000	400,000	400,000	200,000	200,000	200,000

FUND BALANCE, SEPTEMBER 30	 	3,082,917       2,746,828          829,885           512,424            384,991           250,079	109,558 

      	

WASTEWATER CONNECTION FEE FUND FY 2010-2011 BUDGET

WASTEWATER CONNECTION FEE FUND

      FY 2010          FY 2011 	FY 2012	FY 2013	FY 2014		FY 2015	FY 2016 

	Estimated Beginning Fund Balance	3,877,995	3,354,606	3,446,666	3,264,536	3,337,205	3,391,707	3,432,583	
ADD REVENUES:									
	Interest Revenues	8,382	73,519	73,308	41,880	31,410	23,558	17,668	
	Impact Fee Revenues	10,511	28,275	44,562	30,789	23,092	17,319	12,989	
		-	-	-	-	-	-	-	
	The Reserve Ag. Payment due to Plant Expansion Sec. 4(f)(2)					-	-	-	
Additional Funding Required/ New Bond Issue	 	- 	- 	- 	 	-	 	-	 	- 

SW006 5-39007	Lift Station Telemetry	277,906		
SW021 5-39009	Odor Control for WWTF	96,979		
SW022 5-39002	Scada Implementation WWTF	44,584		-		-		-	-	-	-	
SW029 5-39003	Irrigation PH 1 - New Pump Station, Magnolia Lakes	4,766		-		-		-	-	-	-	
SW032 5-39001	Irrigation PH 1 - Design, Const Eng, & Contingenc	15,450		9,734		-		-	-	-	-	
SW041 5-39005	Above Ground Diesel Tank	96,328		-		-		-	-	-	-	
SW059 5-39006	In-Line flow meter on surficial wells to IQ pon	6,268		-		-		-	-	-	-	
SW067	WWTF Reuse Filter Project	-		-		300,000		-	-	-	-	
		-		-		-		-	-	-	-	
	
TOTAL EXPENDITURES	
542,282		
9,734		
300,000		
-	-	-	-	
	FUND BALANCE, SEPTEMBER 30	       3,354,606 		   3,446,666 		 	3,264,536 		 	3,337,205 	3,391,707	3,432,583	3,463,240 	

TOTAL REVENUES AVAILABLE	3,896,888	3,456,400	3,564,536	3,337,205	3,391,707	3,432,583	3,463,240 DEDUCT EXPENDITURES:

St Lucie West Services District

Actual FY 2010

Estimate EOY FY 2011

Final Budget FY 2011

Budget FY 2012

Forecast	
FY 2013	FY 2014	FY 2015	FY 2016	

Debt Service Fund - Water Management Benefit Series 1999 A & B Bonds Five Year Operating Forecast

OPERATING REVENUE
2-04001    Interest	8,886	3,377	16,800
2-04002   Special Assessments	2,623,347	2,263,852	2,263,852 2-04005    Miscellaneous Revenue (Prepayments)		-		-		-
2-07001    2010 Bond Proceeds	 	23,315,520 	- 	- 

17,199	18,059	18,962

15,600	16,380	
2,263,823	2,264,827	
-	-	
-	-	
$ 2,279,423	$ 2,281,207	

2,266,019	2,264,582	2,262,690
-	-	-
 	- 	- 	- 

Total Revenues

  $ 25,947,752 

  $ 2,267,229 

  $ 2,280,652 

  $ 2,283,218 $ 2,282,641 $ 2,281,652 

OPERATING EXPENSES
Debt Service
2-05001   Assessment Fees	38,686	60,368	60,368
2-05002  Banking Services	9,374	9,500	9,500
2-05009  Principal 2010	720,000	1,115,000	1,115,000
2-05010  Interest 2010	169,325	958,320	958,320
2-05006   Other Transfers Out	-	100,000	100,000
2-05003  Principal '99A	20,605,000	-	1,115,000
2-05004  Interest '99A	1,077,383	-	958,320

2-05007 Principal '99B	5,080,000	-	
2-07008 Interest '99B	317,500	-	
2-05011 Miscelaneous	2,578	-	
2-05012 Premium Expense '99A	197,450	-	
2-05013 Premium Expense '99B	48,850	-	

-
-
-
-
-

60,394	60,426	60,388	60,337
9,500	9,500	9,500	9,500
1,215,000	1,270,000	1,325,000	1,380,000
858,825	805,653	750,128	694,229
100,000	100,000	100,000	100,000
-	-	-	-
-	-	-	-
-	-	-	-
-	-	-	-
-	-	-	-
-	-	-	-
-	-	-	-

    

60,368
9,500
1,160,000
912,203
100,000
-
-
-
-
-
-
-

Total Expenses	 	28,266,147 	2,243,188   -	4,316,508            2,242,071	2,243,719 	2,245,579 	2,245,016 	2,244,066 

Surplus/(Deficit) Before Transfer from
(to) Operating Reserve	(2,318,394)	24,041   -	(2,035,856)

37,353

37,488	37,639	37,625	37,585

TRANSFER FROM (TO) OPERATING RESERVE

Surplus/(Deficit)

  $	(2,318,394)      $	24,041 # $ (2,035,856) $

37,353	$

37,488 $

37,639 $

37,625 $

37,585

*Coverage Provided (Required > 1.10)	4.13	1.09	1.10	1.10	1.10	1.10	1.10	1.10

 	*Net Revenue / Bond Payment Requirements	

St Lucie West Services District

Actual FY 2010

Estimate EOY FY 2011

Final Budget FY 2011

Budget FY 2012

Forecast	
FY 2013	FY 2014	FY 2015	FY 2016	

Debt Service Fund - Cascades Series 1998 Five Year Operating Forecast

OPERATING REVENUE
3-04002    Interest	1,569	300	1,100
3-04003   Special Assessments	238,645	210,966	210,966
3-04005   Miscellaneous Revenue	 	- 	- 	- 

606	637	669

550
210,933
-	578
209,840
-	
$	211,483	$ 210,418	

208,671	207,289	211,151
 	- 	- 	- 

Total Revenues

OPERATING EXPENSES
Debt Service

  $	240,214 

  $	211,266 

  $	212,066 

  $	209,277       $	207,925      $	211,820 

3-05001 Assessment Fees	2,502	2,502	2,502	2,502	2,502	2,502	2,502	2,502	
3-05002 Banking Services	3,233	9,500	9,500	9,500	9,500	9,500	9,500	9,500	
3-05003 Principal 2010	-	145,000	145,000	150,000	155,000	160,000	165,000	175,000	
3-05004 Interest 2010	-	47,788	47,788	42,257	36,289	30,252	24,023	17,563	
3-05006 Other Transfers Out	-	-	-	-	-	-	-	-	
3-05003 Principal '98	1,615,000	-	-	-	-	-	-	-	
3-05004 Interest '98	103,514	-	-	-	-	-	-	-	
3-05007 2010 Bond COI	104,994	-	-	-	-	-	-	-	

Total Expenses	 	1,829,242 	204,790   -	204,790 	204,259	203,291 	202,254 	201,025 	204,565 

Surplus/(Deficit) Before Transfer from

7,224

(to) Operating Reserve	(1,589,028)	6,476   -	7,276

7,127	7,023	6,900	7,254

TRANSFER FROM (TO) OPERATING RESERVE

Surplus/(Deficit)

  $	(1,589,028)      $	6,476    #  $	7,276 $

7,224	$

7,127 $

7,023 $

6,900 $

7,254

*Coverage Provided (Required > 1.10)	0.14	1.10	1.10	1.10	1.10	1.10	1.10	1.10

 	*Net Revenue / Bond Payment Requirements	

St Lucie West  Services  District Water Management Benefit Capital Projects
Five Year Operating Forecast

		Actual		Estimate EOY		Final Budget		Budget		Forecast	
		FY 2010		FY 2011		FY 2011		FY 2012		FY 2012	FY 2013	FY 2014	FY 2015	
	
Opening Water Management Benefit Capital Projects Fund Balanc	
3,210,381		
2,333,635		
2,333,635		
2,004,285		
16,300	
24,857	
33,843	
43,277	
	
OPERATING REVENUE													
4-04001	Interest	6,155		5,000		8,150					8,985	9,435	9,906	
4-04005	FEMA Grant Revenue	-		-		1,012,500					-	-	-	
4-04003   Miscellaneous Revenue	 	2,574 	-        	
Total Revenues	$	8,729        $	5,000 $ 1,020,650 					 	- 	- 	- 
  $	8,985       $	9,435      $	9,906 	
	
OPERATING EXPENSES
Capital Projects							

8,150
-
-	8,558
-
-	
$	8,150	$	8,558	

All Capital Projects
4-06101 2010 WMB Bond COI	526,845
349,910	1,142,000	1,350,000	1,996,135
-	-	-	
4-06201 Trustee Fees	8,720	-	-	-	

-	-	-	-

Total Expenses	 	885,475 	1,142,000   -	1,350,000            1,996,135	- 	- 	- 	- 

Surplus/(Deficit) Before Transfer from
(to) Operating Reserve	(876,746)	(1,137,000)  -	(329,350)

(1,987,985)

8,558	8,985	9,435	9,906

TRANSFER FROM (TO) OPERATING RESERVE

Surplus/(Deficit)

  $	(876,746) $ (1,137,000) # $ (329,350)

$ (1,987,985) $

8,558 $

8,985 $

9,435 $

9,906

Ending Water Management Benefit Capital Projects Fund Balance	2,333,635	1,196,635	2,004,285	16,300	24,857	33,843	43,277	53,184