St. Lucie West Services District

FINAL BUDGET
FOR FISCAL YEAR ENDED SEPTEMBER 30 , 2014

August 22, 2013

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 2013-2014 Proposed Annual Budget and FY 2014-2018 Capital Improvement Plan

Dear Honorable Chairman and Supervisors:

I am pleased to present the annual budget for FY 2013-2014 and the FY 2014-2018 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.

Many improvements were accomplished or encumbered in Fiscal Year 2012-2013 and some of the major projects that were completed in FY 2013 were:

New Equipment Storage Building for the General Fund and Utility Fund.
Several lift stations were rehabilitated with fencing and driveways and one lift station electrical panel replaced in FY 2013. The lift station restoration project effort will be continued throughout the next several years to ensure that all lift stations are upgraded.
The Storm Water Gate Improvement Project was complete in 2013 and operating as designed, we received over a $1,000,000 from FEMA for this project.
The Water Reverse Osmosis Treatment Plant Expansion Project was awarded in 2013.
The Wastewater Treatment Plant Expansion will be awarded in 2014.

Fiscal Year 2013-2014 reflects positive account activity trends and the recent Refunding of Bonds have placed the District in a better financial position. District

Staff through efficient budgeting and innovative cost saving measures have enabled the District to keep rates the same since the 2009-10 FY. The budget for FY 2013- 2014 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.

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.

	

	

	

Unreserved Fund Balance as a % of Total
Expenditures

90%

80%

70%

60%

50%

40%

30%

20%

10%

0%

FY 2012	FY 2013	FY 2014	FY 2015	FY 2016	FY 2017	FY 2018

               Unreserved Fund Balance

                      Total Expenses

                      Total Revenues

FY 2012 FY 2013 FY 2014 FY 2015 FY 2016 FY 2017 FY 2018

$-

$500,000

$1,000,000

$1,500,000

$2,000,000

$2,500,000

$3,000,000

$3,500,000

$4,000,000

General Fund

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

70%

Unreserved Utility Fund Balance as a % of Total
Expenditures

$10,000,000

60%

$8,000,000

50%

40%

$6,000,000

30%

$4,000,000

20%

$2,000,000

10%

$-

FY 2012

FY 2013	FY 2014

FY 2015

FY 2016	FY 2017	FY 2018

0%

                          Total Revenues

                          Total Expenses

                         Total Operating Expenses

                    Unreserved Fund Balance

FY 2012

FY 2013

FY 2014

FY 2015

FY 2016

FY 2017

FY 2018

The District has a five year Utility and General Fund 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 four categories; the General Fund Renewal and Replacement Fund, Utility 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 2014-2018 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 Utility Renewal & Replacement projects (approximately
$1,000,110). 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 Utility Renewal and Replacement Fund reflect a fund balance over $500,000 for FY 2014.

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 2013-2014 budget for your review and consideration.

Sincerely,

Dennis M. Pickle
Dennis M. Pickle District Manager

ST. LUCIE WEST SERVICES DISTRICT
FY 2013/2014 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 Renewal & Replacement Summary	11
General Fund Budget Account Descriptions and Assumptions	12
Water & Sewer Fund
Water & Sewer Fund Budget Overview	26
Water & Sewer Fund Revenues & Expenditures	28
Water & Sewer Fund Budget Summary.	30
Water & Sewer Fund Five-Year Operating Forecast	31
Water & Sewer Fund Account Descriptions and Assumptions.	37
Water & Sewer Fund Capital Funding Revenue & Expenditures	50
Water & Sewer Fund Renewal & Replacement Fund…	51
Water & Sewer Fund Water Connection Fee Fund	52
Water & Sewer Fund Wastewater Connection Fee Fund	53
Other Funds
Debt Service Fund – Water Management Benefit Series 2013 Five-Year Operating Forecast	54
Debt Service Fund – Cascades Series 2010 Five-Year Operating Forecast	55
Water Management Benefit Capital Projects Five-Year Operating Forecast	56

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 the last three pages of this budget. Separate assessments on the District property owners are assigned exclusively for the Water Management Benefit Series 2013 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. The District recently refunded the Water Management Benefit Series 2010 bond at a savings of $24.00 per ERU per year through 2025.

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. The addition of a Renewal and Replacement Fund will be utilized to fund these projects.

We anticipate finishing the current fiscal year with a deficit and are budgeting for a surplus in FY 2014. The deficit in FY 2013 was funded from the unrestricted fund balance which remains above 50% of total expenses. The General Fund for both FY 2013 and 2014 will have a fund balance exceeding a million dollars. This also means that the District will have sufficient cash flow to carry operating costs until 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 1.6% for FY 2014 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% this year, and liability insurance 5% this 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 – The Special Assessment rate of $111.00 per ERU proposed within this year’s budget for FY 2014 reflects no increase and reflects the reimbursement of $2.00 per ERU due to the prior year assessment error.

The ERU numbers are expected to remain the same in FY 2014. We expect revenues in most categories to remain the same per year for each of the next five years. Fiscal years 2015, 2016, 2017 and 2018 reflect no increase in assessments at this time.

Capital Improvement Program

The capital improvement program has several 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. 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 2014 are as follows: The Aquatics Division is requesting One boat replacement, and construction of a chemical storage building; The Storm Water Division is requesting one 17 foot Woods Mower replacement; The Exotic Plant Removal Division is requesting a F-150 4x4 truck replacement, a Kubota RTVF 500 replacement, and construction of a chemical storage building shared with the Aquatics Division. The General Fund Renewal and Replacement Fund Projects are for emergency storm water projects in the amount of $110,000 and $200,000 is budgeted for the street to pond stormwater repairs in the POA’s. The list of capital items total $397,500 in the General Fund for FY 2014.

FISCAL YEAR 2013-2014	

Project Maintenance Permit Fees 0.06% Fees 0.22%   
Interest 0.07%	Miscellaneous Fees 0.08%
Interfund Transfers   
0.00%

Special Assessments   
39.59%

   Storm Water Drainage Fees
59.97%	
	
TOTAL REVENUES	$	2,783,232		
		
PERCENT	
	 	TOTALS		 	REVENUES		

Storm Water Drainage Fees	
1,669,139	
59.97%	
Special Assessments	1,101,850	39.59%	
Interfund Transfers	-	0.00%	
Interest	2,057	0.07%	
Project Maintenance Fees	6,176	0.22%	
Permit Fees	1,722	0.06%	
Miscellaneous Fees	 	2,288 	 	0.08%	
TOTAL OPERATIONAL REVENUE	$	2,783,232	100.00%	
GENERAL FUND PRIOR YEARS BALANCE	$	1,992,916		

FISCAL YEAR 2013-2014	

Engineering
Services	Clerk to the Board 2.38%		0.46%
District Manager
0.99% 	Board of
Shop Operations	Supervisors
2.75%	0.60%
   Pollution Control
0.02%
Legal Services Capital 1.79%
Improvement	Aquatics Division
Projects R&R Fund 	19.19%
2.05%	Finance   
6.22%
Exotic Plant	Stormwater
Removal Division	Maintenance
14.78%	Division
19.65%
Administration Division 29.10%	
	
TOTAL EXPENDITURES	$	2,685,125		

PERCENT	
	 	TOTALS		  EXPENDITURES 	
Aquatics Division	515,196	19.19%	
Stormwater Maintenance Division	527,518	19.65%	
Administration Division	781,114	29.09%	
Exotic Plant Removal Division	396,682	14.77%	
Finance	167,058	6.22%	
Capital Improvement Projects R&R Fund	55,092	2.05%	
Legal Services	48,086	1.79%	
Shop Operations	73,888	2.75%	
Engineering Services	63,837	2.38%	
District Manager	26,505	0.99%	
Board of Supervisors	16,132	0.60%	
Clerk to the Board	12,429	0.46%	
Pollution Control	525	0.02%	
Grant Management	 	1,063 	 	0.04%	
TOTAL EXPENDITURES	$	2,685,125	100.00%	

 	FY 2012		 	FY 2013	    		FY 2013		 	FY 2014		
 	ACTUAL		ORIGINAL BUDGET    		ESTIMATE		     PROPOSED		

ADD REVENUES:					
Special Assessments	1,082,682	1,123,276	1,143,276	1,101,850	
Stormwater Drainage Fees	1,644,085	1,644,085	1,667,472	1,669,139	
Other Revenues	 		680,603 	 	13,125      		29,950 	 	12,243 	
TOTAL OPERATING REVENUES	3,407,370	2,780,485	2,840,697	2,783,232	
FUND BALANCE, October 1	1,671,783	2,200,059	2,200,059	1,992,916	
TOTAL REVENUES AVAILABLE	5,079,153	4,980,544	5,040,756	4,776,149	

DEDUCT EXPENDITURES:					
Board of Supervisors	12,333	16,075	16,075	16,132	
District Manager	20,510	24,137	26,037	26,505	
Finance	125,490	149,785	152,785	167,058	
Grant Management	-	1,046	1,046	1,063	
Clerk to the Board	9,261	12,233	12,233	12,429	
Legal Services	48,494	42,829	47,329	48,086	
Engineering Services	55,174	52,832	62,832	63,837	
Pollution Control	-	516	516	525	
Administration Division	685,321	762,933	765,645	781,114	
Aquatics Division	506,713	532,224	488,201	515,196	
Stormwater Maintenance Division	456,573	590,711	544,048	527,518	
Exotic Plant Removal Division	250,098	418,942	343,592	396,682	
Shop Operations	66,196	91,999	81,339	73,888	
Capital Improvement Projects R&R	642,930	506,164	506,164	55,092	

TOTAL EXPENDITURES	
2,879,094	
3,202,425	
3,047,840	
2,685,125	
FUND BALANCE, SEPTEMBER 30	 		2,200,059 	 	1,778,119      		1,992,916 	 	2,091,024 	

		
Actual		
Actual YTD		
Estimate EOY		Final Amended
Budget		
Budget			
Forecast		
		FY 2012		FY 2013		FY 2013		FY 2013		FY 2014		FY 2015	FY 2016	FY 2017	FY 2018	
																
	General Fund Fund Balance (Beginning)	1,671,783		2,200,059		2,200,059		2,200,059		1,992,916		2,091,024	2,162,261	2,153,346	2,188,779	
	OPERATING REVENUE															
1-04001	Permit Fees	-		1,656		1,988		1,656		1,722		1,791	1,863	1,937	2,015	
1-04002	Grant Revenue	642,930		266,616		319,939		-		-		-	-	-	-	
1-04003	Miscellaneous Fees	3,856		22,185		26,622		2,200		2,288		2,380	2,475	2,574	2,677	
1-04004	Storm Water Drainage Fees	1,644,085		1,672,670		1,672,670		1,667,472		1,669,139		1,670,809	1,672,479	1,674,152	1,675,826	
1-04005	Project Maintenance Fees	-		1		1		6,055		6,176		6,300	6,425	6,554	6,685	
1-04006	Interest	10		6		7		1,870		2,057		2,263	2,489	2,738	3,012	
1-04007	Special Assessments	1,082,682		1,146,264		1,146,264		1,143,276		1,101,850		1,123,276	1,123,276	1,123,276	1,123,276	
1-04008	Interfund Transfers	-		-		-		-		-		-	-	-	-	
1-04009	  Miscellaneous Income		33,807 		 	2,678 	 	3,214 		 	18,169 		-		-	 	- 	 	- 	 	- 	
	 	Total Revenues		$	3,407,370 		  $	3,112,075 		  $ 3,170,704 		   $	2,840,697 		$	2,783,232		$ 2,806,817	   $	2,809,007 	   $ 2,811,230 	  $ 2,813,490 	
	
OPERATING EXPENSES															
	 Board of Supervisors															
1-05001	Executive Salaries	11,043		10,057		12,068		12,000		12,000		12,000	12,000	12,000	12,000	
1-05002	FICA	374		769		923		918		918		918	918	918	918	
1-05012	Other Contractual Services	3				-		547		556		568	580	593	606	
1-05015	Board Meeting Expenses	751		289		347		1,453		1,479		1,509	1,542	1,576	1,610	
1-05016	   Contingencies		163 		 			 	- 		 	1,157 		1,178		1,202	1,228	1,255	1,283	
	 	TOTAL BOARD OF SUPERVISORS		12,333 		 	11,116 		 	13,339 		 	16,075 		16,132		16,196	16,268	16,342	16,417	
	
District Manager															
1-06001	Assessment Fees & Costs	5,636		148		177		8,087		8,233		8,398	8,582	8,771	8,964	
1-06002	Other Contractual Services	-				-		1,201		1,222		1,247	1,274	1,302	1,331	
1-06003	Operations & Maintenance Services	761		532		638		1,044		1,063		1,084	1,108	1,133	1,158	
1-06005	Management Contract	14,114				-		14,524		14,786		15,081	15,413	15,752	16,099	
1-06009	Travel & Per Diem	-				-		606		616		629	643	657	671	
1-06012	Miscellaneous Expense	-				-		466		475		484	495	506	517	
1-06013	   Subscriptions & Dues		- 		 			 	- 		 	108 		110		112	 	114 	 	117 	 	119 	
	 	TOTAL DISTRICT MANAGER		20,510 		 	680 		 	815 	-	 	26,037 		26,505		27,035	 	27,630 	 	28,238 	 	28,859 	
	
Finance															
1-07001	Dissemination Agent	-				-		2,030		2,030		2,030	2,030	2,030	2,030	
1-07002	Arbitrage	-				-		1,608		1,634		1,667	1,703	1,741	1,779	
1-07003	Assessment Fees & Costs	-				-		-		-		-	-	-	-	
1-07004	Accounting Services	30,329		24,808		29,770		30,892		31,386		32,014	32,718	33,438	34,173	
1-07005	Auditing	11,790		13,350		16,020		19,718		16,573		16,905	17,276	17,657	18,045	
1-07007	Banking Services	8,799		4,950		5,940		6,410		6,513		6,643	6,789	6,938	7,091	
1-07009	Property & Casualty Insurance	51,785		66,389		79,667		67,906		84,702		88,937	93,384	95,251	97,156	
1-07015	Office Supplies	65				-		-		-		-	-	-	-	
1-07018	  Property Taxes & Assessments		22,722 		 	24,715 	 	22,722 		 	24,220 		24,220		24,220	 	24,220 	 	24,220 	 	24,220 	
	 	TOTAL FINANCE		125,490 		 	134,212 		 	154,118 	-	 	152,785 	-	167,058		172,415	 	178,121 	 	181,275 	 	184,495 	
	
Grant Management															
1-12001	 Contractual Services -GM		- 		 			-		1,046		1,063		1,084	1,108	1,132	1,157	
	 	TOTAL GRANT MANAGEMENT		- 		 	- 		-	-	1,046	-	1,063		1,084	1,108	1,132	1,157	
	
Clerk to the Board															
1-13002	Other Contractual Services	6,011		4,638		5,566		7,201		7,316		7,462	7,627	7,794	7,966	
1-13004	Postage & Freight	718		497		596		1,201		1,220		1,245	1,272	1,300	1,328	
1-13005	Printing & Binding	1,288		1,093		1,312		2,115		2,149		2,192	2,240	2,290	2,340	
1-13007	Legal Ads	1,243		365		439		1,716		1,743		1,778	1,817	1,857	1,898	

		
Actual		
Actual YTD	
Estimate EOY	Final Amended
Budget		
Budget			
Forecast		
		FY 2012		FY 2013		FY 2013		FY 2013		FY 2014		FY 2015	FY 2016	FY 2017	FY 2018	
	 	TOTAL CLERK TO THE BOARD		9,261 		 	6,594 		 	7,912 	 	12,233 		12,429		12,677	 	12,956 	 	13,241 	 	13,533 	
	
Legal Services															
1-19001	General Counsel	40,744		32,679		39,215		39,455		40,086		40,888	41,788	42,707	43,646	
1-23001	   Special Counsel		7,750 		 	8,145 		 	9,774 	 	7,874 		8,000		8,160	 	8,339 	 	8,523 	 	8,710 	
	 	TOTAL LEGAL COUNSEL		48,494 		 	40,825 		 	48,990 	-	 	47,329 	-	48,086		49,048	 	50,127 	 	51,230 	 	52,357 	
	
Engineering Services															
1-26002	   Engineering Services		55,174 		 	59,039 		 	70,847 	 	62,832 		63,837		65,114	 	66,547 	 	68,011 	 	69,507 	
	 	TOTAL ENGINEERING		55,174 		 	59,039 		 	70,847 	-	 	62,832 	-	63,837		65,114	 	66,547 	 	68,011 	 	69,507 	
	
Pollution Control															
1-29002	 Regulatory & Permit Fees		- 		 	- 		 	- 	 	516 		525		536	 	548 	 	560 	 	572 	
	 	TOTAL POLLUTION CONTROL		- 		 	- 		 	- 	-	 	516 	-	525		536	 	548 	 	560 	 	572 	
	
ADMINISTRATION DIVISION															
	Personnel															
1-15001	Regular Salaries	170,131		151,032		181,239		184,910		187,869		192,565	197,379	202,314	207,372	
1-15002	Overtime	1,107		791		950		2,270		2,306		2,364	2,423	2,484	2,546	
1-15003	FICA	13,348		12,011		14,413		14,870		15,099		15,463	15,836	16,218	16,609	
1-15004	Retirement Contributions	14,093		14,431		17,317		16,846		17,116		17,544	17,982	18,432	18,893	
1-15005	Health/Life/Dental Insurance	257,211		248,625		298,350		300,742		319,342		341,696	365,615	391,208	418,592	
1-15006	Workers Comp	26,258		16,600		19,920		30,461		31,984		33,583	35,262	35,968	36,687	
1-15007	Unemployment Insurance	10,476		8,803		10,564		12,378		12,576		12,891	13,213	13,543	13,882	
1-15008	Employee Compensation Study	-				-		-		-		-	-	-	-	
1-15009	Travel & Per Diem	-		296		355		1,158		1,177		1,200	1,227	1,254	1,281	
1-15010	Uniforms	399		348		418		1,336		1,357		1,385	1,415	1,446	1,478	
1-15011	Subscriptions & Dues	73		367		440		536		545		556	568	581	593	
1-15012	Training, Cont. Educ., and Licensing	335		266		320		1,494		2,018		2,058	2,103	2,149	2,197	
1-15013	Vehicle Allowance	 	6,600 		 	6,000 		7,200		7,200		7,200		7,200	7,200	7,200	7,200	
	Total Administration Personnel:	 	500,029 		 	459,570 		551,484		574,202		598,589		628,504	660,224	692,796	727,330	
	ADMIN Operating															
1-33001	Other Contractual Services	38,673		30,102		36,123		38,978		39,758		40,553	41,364	42,191	43,035	
1-33002	Website Maintenance	2,313		2,158		2,590		3,011		3,071		3,133	3,195	3,259	3,324	
1-33003	Maintenance Contracts	-				-		-		-		-	-	-	-	
1-33004	Water - Irrigation	2,822		2,322		2,787		2,896		2,953		3,013	3,073	3,134	3,197	
1-33005	Telephone & Cell Service	16,156		10,384		12,460		16,344		15,871		16,189	16,512	16,843	17,179	
1-33006	Postage & Freight	369		207		249		968		987		1,007	1,027	1,048	1,069	
1-33007	Electricity Services	3,905		2,743		3,291		3,831		4,214		4,425	4,646	4,878	5,122	
1-33008	Cable/Newspaper	297		269		323		441		449		458	468	477	486	
1-33009	Vehicle Leasing	-				-										
1-33010	Equipment Leasing	1,421		1,405		1,687		1,999		2,039		2,080	2,121	2,164	2,207	
1-33011	Building Maintenance	523		1,416		1,699		2,122		2,164		2,207	2,251	2,296	2,342	
1-33012	Vehicle Maintenance	68		224		269		800		816		833	849	866	884	
1-33013	Equipment Maintenance	247				-		678		692		706	720	734	749	
1-33014	Printing & Binding	18		199		239		613		625		638	650	663	677	
1-33015	Legal Ads	-				-		-		-		-	-	-	-	
1-33016	Miscellaneous Expense	4,909		4,374		5,249		4,988		5,088		5,189	5,293	5,399	5,507	
1-33017	Record Storage	576		232		278		740		755		770	786	801	817	
1-33018	Contigencies - Hurricane	40,505		5,573		6,688		20,400		20,400		20,400	20,400	20,400	20,400	
1-33019	Office Supplies	7,143		4,826		5,791		7,050		7,191		7,335	7,482	7,632	7,784	
1-33020	Fuel & Lubricants - Vehicle	33,139		33,363		40,035		42,237		46,461		48,784	51,223	53,785	56,474	
1-33021	Cleaning Supplies	1,393		1,448		1,738		1,889		1,927		1,965	2,004	2,045	2,085	
1-33022	Computer Software	100				-		869		886		904	922	941	959	
1-33023	Computer Hardware/ Supplies	-		2,537		3,045		4,358		4,446		4,535	4,625	-	-	

Actual FY 2012
Fuel & Lubricants - Equipment	15,792
Minor Construction Expenses	1,832	
Actual YTD FY 2013	
	11,315
2,338	
Total Administration Operating:	172,202	117,436	
Capital Outlay Administration
Equipment Building Other	
- 13,091
-	
8,806
-
-	
Total Administration Capital Outlay:	13,091
 	TOTAL ADMINISTRATION	685,321 AQUATICS DIVISION
Personnel
Regular Salaries	241,124
Overtime	16,174
FICA	19,491
Retirement Contributions	23,238
Travel & Per Diem	-
Uniforms	3,007
Subscriptions & Dues	155
Training, Cont. Educ., and Licensing	 	1,586 
Total Aquatics Personnel: 	304,776 
Aquatics Operating
Operations & Maintenance Svc	5,895 Laboratory Services		-
Disposal Fees	-
Water Quality Monitoring	30
Operating Supplies	6,306
Storm Ditch Maint	-
Landscape Materials	318
Vehicle Maintenance	3,666
Equipment Maintenance	10,318
Miscellaneous Expense	320
Chemicals	80,656
Machinery & Equipment	 	347 
Total Aquatics Operating: 	107,855 Capital Outlay Aquatics
Equipment	94,082
Building	-
Other	-	8,806	
		
	 	585,813 

211,625
10,828
16,313
20,371

3,319
231
 	609 
 	263,295 

1,641

5,791

915
2,788
9,042
45
71,953
 	5,454 
 	97,627 

- 7,479
-	
Total Aquatics Capital Outlay:	94,082	7,479	
			
TOTAL AQUATICS DIVISION	506,713	368,401	

STORM WATER MANAGEMENT DIVISION
Personnel
Regular Salaries	238,469
Overtime	14,874
FICA	18,739
Retirement Contributions	21,765
Travel & Per Diem	-
Uniforms	2,740
Subscriptions & Dues	55
Training, Cont. Educ., and Licensing	 	1,755 
Total Storm Water Personnel: 	298,397 	

211,893
11,121
17,148
20,540

2,887
30
 	246 
 	263,863 	

	Final Amended						
Estimate EOY	Budget	Budget		Forecast			
FY 2013	FY 2013	FY 2014	FY 2015	FY 2016	FY 2017	FY 2018	
13,578	16,973	18,671	19,604	20,584	21,613	22,694	
2,806	3,000	3,060	3,121	5,000	-	-	

10,568	8,807	-	-	-	-	-	
-	-	-	-	-	-	-	
-	7,450	-	-	-	-	-	

253,950	257,387	261,505	268,042	274,743	281,612	288,652	
12,994	18,317	18,610	19,075	19,552	20,041	20,542	
19,576	21,091	21,429	21,964	22,514	23,076	23,653	
24,445	24,813	25,210	25,841	26,487	27,149	27,827	
-	1,113	1,135	1,158	1,181	1,205	1,229	
3,983	3,480	3,550	3,621	3,693	3,767	3,843	
277	216	221	225	229	234	239	
731	2,723	2,723	2,778	2,833	2,890	2,948	

254,272	273,242	295,614	303,004	310,579	318,344	326,302	
13,345	12,396	12,594	12,909	13,232	13,563	13,902	
20,577	21,851	23,578	24,167	24,772	25,391	26,026	
24,648	25,707	27,739	28,432	29,143	29,872	30,618	
-	572	584	595	607	619	632	
3,464	3,246	3,311	3,377	3,444	3,513	3,583	
36	216	221	225	229	234	239	
295	1,713	1,713	1,747	1,782	1,818	1,854	

													

1-33024															
1-33025					
140,923		
175,186		
182,525		
187,848	
195,198	
191,169	
196,993	
1-33101															
1-33102															
1-33103					
10,568

 	702,975 		
16,257

 	765,645 	

-	
-

 	781,114			
- 816,352 	
-

 	855,421 	
-

 	883,965 	
-

 	924,323 	
1-14001															
1-14002															
1-14003															
1-14004															
1-14007															
1-14008															
1-14009															
1-14010															
					315,954		329,141		334,383		342,704	351,233	359,974	368,933	
															
1-31001					1,969		2,854		2,911		2,969	3,029	3,089	3,151	
1-31002					-		0		-		-	-	-	-	
1-31003					-		(0)		-		-	-	-	-	
1-31004					-		-		-		-	-	-	-	
1-31005					6,949		8,344		8,510		8,681	8,854	9,031	9,212	
1-31006					-		0		0		0	0	0	0	
1-31007					1,098		1,611		-		-	-	-	-	
1-31008					3,345		3,763		3,839		3,915	3,994	4,074	4,155	
1-31009					10,850		12,710		12,964		13,223	13,488	13,758	14,033	
1-31010					54		582		594		606	618	630	643	
1-31011					86,343		112,535		118,161		124,069	130,273	136,787	143,626	
1-31012					 	6,544 		 	8,661 		8,834		 	9,010 	 	8,891 	 	8,769 	 	8,644 	
					 	117,152 		 	151,060 		 	155,813 		 	162,475 	 	169,146 	 	176,137 	 	183,464 	
1-31101					-		-		5,000		-	25,000		-	-	
1-31102					8,975		8,000		20,000		-	-		-	-	
1-31103					-		-		-		-	-		-	-	
					8,975		8,000		25,000		-	25,000	-	-	

 	442,082 		
 	488,201		
-		
515,196			
505,179		
545,379		
536,111		
552,396 	
1-16001															
1-16002															
1-16003															
1-16004															
1-16007															
1-16008															
1-16009															
1-16010					
316,636		
338,944		
365,353		
374,458	
383,789	
393,354	
403,157	

TOTAL STORM WATER MANAGEMENT DIVISIO

456,573

423,924

TOTAL EXOTIC PLANT REMOVAL DIVISION

250,098

266,036

SHOP OPERATIONS DIVISION

		
Actual	
Actual YTD		
Estimate EOY		Final Amended
Budget		
Budget			
Forecast		
		FY 2012	FY 2013		FY 2013		FY 2013		FY 2014		FY 2015	FY 2016	FY 2017	FY 2018	
	Storm Water Operating						-							
1-34001	Operations & Maintenance Svc	14,029	12,473		14,968		16,401		16,729		17,064	17,405	17,753	18,108	
1-34002	Laboratory Services	9,170	4,608		5,530		6,591		7,723		7,877	8,035	8,195	8,359	
1-34004	Disposal Fees	-	2,371		2,845		2,893		10,951		11,170	11,394	11,621	11,854	
1-34005	Operating Supplies	15,471	13,363		16,036		18,145		18,508		18,878	19,255	19,640	20,033	
1-34006	Storm Ditch Maint	27,333	12,666		15,200		21,540		21,971		22,410	17,000	-	-	
1-34007	Landscape Materials	23,573	9,200		11,040		14,540		20,475		20,884	21,302	-	-	
1-34008	Vehicle Maintenance	15,580	9,818		11,781		15,624		15,937		16,255	16,581	16,912	17,250	
1-34009	Equipment Maintenance	18,780	16,677		20,012		19,673		21,067		21,488	21,918	22,356	22,803	
1-34010	Miscellaneous Expense	161	428		513		666		679		693	707	721	735	
1-34011	Chemicals	528	-	996		1,195		1,902		3,035		3,187	3,346	3,513	3,689	
1-34012	Machinery & Equipment	1,247	3,996		4,795		6,119		6,241		6,366	6,493	6,623	6,755	
1-34013	Renewal & Replacement	23,780	-		-		-		-		-	-	-	-	
1-34014	Electricity Services	 	- 	 	1,981 		 	2,377 		 	3,500 		3,850		 	4,043 	 	4,245 	4,457 	 	4,680 	
	Total Storm Water Operating:	 	149,651 	 	88,575 		 	106,290 		 	127,594 		 	147,165 		 	150,315 	 	147,679 	111,793 	 	114,268 	
	Capital Outlay Storm Water													
1-34101	Equipment	8,525	61,844		74,213		69,510		15,000		4,000	36,000			
1-34102	Building	-	9,642		11,570		8,000		-		-	-	-	-	
1-34103	Other - GIS Mapping	-	-		-		-		-		-	-	-	-	
	Total Storm Water Capital Outlay:	8,525	71,486		85,783	77,510	15,000	4,000	36,000	-	-	

 	508,709	 	544,048	-	527,518	528,772	567,469	505,146	517,424 

	EXOTIC PLANT REMOVAL DIVISION
Personnel		
1-17001	Regular Salaries	161,508	153,230	183,876	186,365	189,347	194,081	198,933	203,906	209,003	
1-17002	Overtime	11,183	9,809	11,771	10,455	10,622	10,888	11,160	11,439	11,725	
1-17003	FICA	12,879	11,617	13,940	15,057	15,298	15,680	16,072	16,474	16,886	
1-17004	Retirement Contributions	13,617	10,575	12,690	17,714	17,997	18,447	18,908	19,381	19,866	
1-17007	Travel & Per Diem	-		-	216	225	229	234	239	243	
1-17008	Uniforms	2,792	3,114	3,737	3,164	3,291	3,357	3,424	3,492	3,562	
1-17009	Subscriptions & Dues	55	85	102	216	225	229	234	239	243	
1-17010	Training, Cont. Educ., and Licensing	 	928 	 	462 	554	1,061	1,561	1,592	1,624	1,656	1,689	
	Total Exotic Plant Personnel:	 	202,963 	 	188,892 	226,670	234,248	238,566	244,503	250,589	256,826	263,218	
	Exotic Plant Operating				-						
1-35001	Operations & Maintenance Svc	3,409	4,122	4,946	4,983	5,083	5,184	5,288	5,394	5,502	
1-35002	Laboratory Services	-	583	700	670	-	-	-	-	-	
1-35003	Disposal Fees	3,759	4,452	5,342	6,106	-	-	-	-	-	
1-35004	Operating Supplies	13,132	9,602	11,523	19,066	15,447	15,756	16,071	16,393	16,720	
1-35005	Landscape Materials	2,355	2,295	2,754	4,641	-	-	-	-	-	
1-35006	Vehicle Maintenance	5,990	2,157	2,588	5,636	5,748	5,863	5,981	6,100	6,222	
1-35007	Equipment Maintenance	6,030	3,336	4,003	6,162	6,285	6,411	6,539	6,670	6,803	
1-35008	Chemicals	4,387	2,652	3,183	2,767	4,961	5,209	5,469	5,743	6,030	
1-35009	Machinery & Equipment	1,075	-	3,373	4,047	4,993	5,093	5,195	5,299	5,404	5,513	
1-35010	Maintenance Contracts	 	- 	 		 	- 	 	-		65,000	 	66,300 	 	67,626 	 	- 	 	- 	
	Total Exotic Plant Operating:	 	40,136 	 	32,571 	 	39,085 	 	55,023 	 	107,617 	 	109,918 	 	112,273 	 	45,704 	 	46,790 	
	Capital Outlay Exotic Plant										
1-35101	Equipment		6,999	41,886	50,263	46,320	30,500	55,000	-	52,750	-	
1-35102	Building		-	2,687	3,224	8,000	20,000	-	-	-	-	
1-35103	Other		-	-	-	-	-	-	-	-	-	
		Total Exotic Plant Capital Outlay:	6,999	44,573	53,488	54,320	50,500	55,000	-	52,750	-	

 	319,243	 	343,592	-	396,682	409,421	362,861	355,280	310,008 

					
Estimate EOY		Final Amended
Budget		
Budget			
Forecast		
					FY 2013		FY 2013		FY 2014		FY 2015	FY 2016	FY 2017	FY 2018	
														
1-18001					30,162		32,252		32,768		33,587	34,427	35,288	36,170	
1-18002					4,368		5,039		5,120		5,248	5,379	5,513	5,651	
1-18003					2,628		2,853		2,898		2,971	3,045	3,121	3,199	
1-18004					3,179		3,356		3,410		3,495	3,583	3,672	3,764	
1-18010					-		541		551		562	574	585	597	
1-18013					727		608		620		633	645	658	671	
1-18014					-		82		83		85	87	88	90	
1-18015					-		581		581		593	605	617	629	
					41,064		45,311		46,032		47,174	48,344	49,543	50,772	
							-							
1-36001					1,451		3,059		3,120		3,182	3,246	3,311	3,377	
1-36002					109		718		-		-	-	-	-	
1-36003					4,943		7,228		7,372		7,520	7,670	7,824	7,980	
1-36004					3,814		4,359		4,447		4,536	4,626	4,719	4,813	
1-36005					607		1,515		1,546		1,576	1,608	1,640	1,673	
1-36006					 	9,463 		 	11,148 		11,371		 	11,598 	 	11,830 	12,067 	 	12,308 	
					 	20,387 		 	28,028 		 	27,856 		 	28,413 	 	28,981 	29,561 	 	30,152 	
1-36101					-		-		-		-	-	-	-	
1-36102					8,746		8,000		-		-	-	-	-	
1-36103					-		-		-		-	-	-	-	
					8,746		8,000		-		-	-	-	-	

 	70,197 		
 	81,339		
-		
73,888		
75,587	77,325	79,103	80,923 	

Total Operating Expenses	 	2,236,164	 	1,955,136	 	2,339,227	2,541,676	 	2,630,032	2,679,416 	2,761,759 	2,719,634 	2,751,972 

Actual FY 2012
Personnel
Regular Salaries	29,628
Overtime	3,197
FICA	2,385
Retirement Contributions	2,895
Travel & Per Diem	-
Uniforms	559
Subscriptions & Dues	-
Training, Cont. Educ., and Licensing	 	381 
Total Shop Personnel: 	39,046 
Shop Operating
Operations & Maintenance Svc	2,241
Disposal Fees	100
Operating Supplies	7,945
Vehicle Maintenance	3,312
Miscellaneous Expense	1,102
Machinery & Equipment	 	12,449 
Total Shop Operating: 	27,149 
Capital Outlay Shop
Equipment	-
Building	-
Other	-	
Actual YTD	
	FY 2013	
	
25,135	
	3,640	
	2,190	
	2,649	
	606	
	 		
	 	34,220 	
	1,209	
	91	
	4,119	
	3,178	
	506	
	 	7,886 	
	 	16,989 	
	-	
	7,288	
	-	
Total Shop Capital Outlay:	-	7,288	
			
SHOP OPERATIONS DIVISION	66,196	58,498	

NON-OPERATING INCOME AND EXPENSES
Other Expense

CAPITAL IMPROVEMENT 		
Capital Improvement Program R&R-	-	56,164	55,092	56,164	56,164	56,164	56,164	
Additional R&R Funding	50,000	-		-	-	-	
One Time Additional R&R Funding	 	642,930 	 		 		400,000	-	 		 	-		 	-		 	-		
TOTAL OTHER CAPITAL EXPENSES R&R FUND: 	642,930 	 	- 	 	- 	 	506,164 	 	55,092	56,164 	 	56,164 	 	56,164 	 	56,164 	

Total Expenses

  $	2,879,094	$	1,955,136	$    2,339,227	$	3,047,840 

   $	2,685,125	$ 2,735,580 

  $	2,817,922 

   $ 2,775,797 

  $ 2,808,136 

Total Revenues

  $	3,407,370	$	3,112,075	$    3,170,704	$	2,840,697 

$ 2,806,817

2,783,232

$

  $	2,809,007 

   $ 2,811,230 

  $ 2,813,490 

98,107

Surplus/(Deficit)	528,276	1,156,940	831,477	(207,142)	71,237	(8,915)	35,433	5,354

Available Operating Cash Balance (Ending)

  $	2,200,059	$	3,356,998	$    3,031,535	$	1,992,916 

   $	2,091,024	$ 2,162,261 

  $	2,153,346 

   $ 2,188,779 

  $ 2,194,132 

 	   

GENERAL FUND RENEWAL & REPLACEMENT FUND

      
Actual
    FY 2012 FY 2013 FY 2014 FY 2015 FY 2016 FY 2017 FY 2018 

Estimated Beginning Fund Balance	-	642,923	875,327	628,073	578,307	526,920	473,887	
	(962,100)								
ADD REVENUES:									
	Grant Revenue	642,923	369,570						
	Interest Revenues	-	10,125	8,753	6,281	5,783	5,269	4,739	
	5% Recommended Annual Transfer + Additional Annual Tr	-	106,164	55,092	56,164	56,164	56,164	56,164	
	One Time Additional Funding (From GF Unrestricted Fund	-	400,000	-	-	-	-	-	
Cash Carry Forward for R&R CIP	 	-	-	-	-	-	-	-	
 	-	-	-	-	-	-	-	

WM001	1-46001 Stormwater Emergency Renewal and Replacement		110,000	111,100	112,211	113,333	114,466	115,611	
WM012	1-46002 Basin N1		211,360						
WM013	1-46003 Basin 4E & 5		29,115						
WM014	1-46004 Basin 2C Wetland Vertical Relocation & Storage		32,365						
WM015	1-46005 Basin 2C Enclave Lake Storage		20,615						
WM016	1-46006 Magnolia Lakes Pump Station		-	-	-	-	-	-	
WM017	1-46007 Street to Pond Repairs (POA)		250,000	200,000	-	-	-	-	
		 		 	-		 	-		 	-		 	-		 	-		 	-		

TOTAL REVENUES AVAILABLE	642,923	1,528,782	939,173	690,518	640,253	588,353	534,789 DEDUCT EXPENDITURES:

TOTAL EXPENDITURES	-	653,455	311,100	112,211	113,333	114,466	115,611

FUND BALANCE, SEPTEMBER 30	642,923            875,327            628,073            578,307            526,920              473,887            419,178 

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 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. The special assessment fee is projected to remain at $111.00 per ERU due to the increased maintenance area.

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.

Miscellaneous Income
This code is for revenue that does not qualify for any of the other revenue categories.

OPERATING EXPENSE’S

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.

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

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.

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

Management Contract
Charges directly relating to the District Manager’s service contract. The charge for FY 2014 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 2013-2014 Budget assumes a 2013-2014 COL increase from previous year’s expenses.

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

Subscriptions & Dues
This expense includes dues paid to professional organizations.

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 2013-2014 Budget year. The agent has been asked to provide an estimate of total premiums for FY 2013-2014 Coverage is from October 1 through September 30 each year.

Grant Management

Contractual Services
Contractual services provided by a Grant Coordinator if needed.

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.

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 labor matters the District may have. For the FY 2013-2014 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.

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 a 1.6% cost of living increase 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.

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. 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. 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

Vehicle Allowance
The District provides for a vehicle allowance for certain positions instead of providing a vehicle and associated costs.

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 2013-2014.

Maintenance Contracts
Charges for in office pest management. These contracts were moved to Other Contractual Services.

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. District Staff will continue to look at alternatives in the 2013-2014 budget year to reduce costs of communications.

Postage & Freight
This line item includes postages charges for the District.

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 stay abreast to current affairs that may affect the District.

Equipment Leasing
The District has one copier that is 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. Some records of a certain date are kept offsite in an air conditioned space to meet records retention requirements and will be deleted as permitted.

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 2013-2014.

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

Fuel & Lubricants-Vehicles
Fuel purchased for all vehicles used in the General Fund. The FY2013-2014 shows an increase of 10%.

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 2013- 2014 Budget assumes a 10% increase.

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

General Fund Administration 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

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 a 1.6% cost of living increase 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.

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.

General Fund Aquatics Division – Capital Outlay

Equipment
This code is for equipment purchases such as vehicles and tractors over $1,000. Plans for the purchase of a replacement skiff estimated at $5,000 for this fiscal year.

Building
This code is for buildings or land purchases over $1,000. Plans for a chemical storage building estimated to cost $20,000.

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

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 a 1.6% cost of living increase 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.

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

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.

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

Electricity Services
Includes electricity charges for stormwater control structures owned by the District.

General Fund Storm Water Division – Capital Outlay

Equipment
This code is for equipment purchases such as vehicles and tractors over $1,000. Plan to replace a 17’ Woods mower for the storm water division $12,000.

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.

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 a 1.6% cost of living increase 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.

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 the 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 throughout the District.

General Fund Exotic Plant Removal Division – Capital Outlay

Equipment
This code is for equipment purchases such as vehicles and tractors over $1,000. Plan to replace a F-150 4x4 vehicle for $23,000, and the replacement of a Kubota for $7,500.

Building
This code is for buildings or land purchases over $1,000. Plans for a chemical storage building estimated to cost $20,000.

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

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 a 1.6% cost of living increase 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.

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.

General Fund Shop Operations 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

General Fund Renewal & Replacement Fund
The line item is for Storm Water Renewal and Replacement Fund recommending 5% of the Maintenance Special Assessments Revenue for emergency repairs related to the storm water infrastructure and planned Capital Improvement Projects which were not captured in the Water Management Bond.
Emergency Storm Water Repairs:	$1 1 1 , 100
Street to Pond Repairs (POA):	$200,000

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 2013 with a lower surplus than budgeted. This is due to the 2013 Bond issue for the WWTF expansion project. The Proposed Budget for FY 2014 recommended a Rate Increase of 1.6% but the proposed budget reflects no increase for FY 2014, we anticipate a surplus over $200,000 in the FY 2014 budget year.

Assumptions Used in Preparing the Budget

Inflation – The following inflationary rates are utilized; for the management contract line item the rate  1.6% for FY 2014 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; and a 2% inflationary rate for FY 2014 thru 2018. There are some exceptions such as health insurance (10%), and liability insurance (5%) 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 FY 2014 in this budget based on the fact the operating budget reflects a surplus and the Unreserved Fund balance is over 50% of expenses.

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 on items such as low flow toilets 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  several  items  for  your  review,  a  total  cost  in  FY  2014  of
$5,463,426. 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
$1,000,110; the Water Connection Fee Budget is $376,600, the Wastewater Connection Fee Budget is
$3,267,000 and the Capital Outlay Budget is $49,716 for FY 2014.

Major capital projects contained in the capital budget for FY 2014 include the continuation of the Lift Station Renewal and Replacement project at $182,106, Emergency Renewal and Replacement Projects at $167,306, and Reuse irrigation pump station repairs at $205,000 (FY 2014). The Water Connection Fee Fund has one major project for planned FY2014 the high service pump expansion project estimated at $335,000. The Wastewater Connection Fee Fund has one major project planned for planned FY2014 which was moved from FY2013 the WWTF Expansion Project estimated at $8,775,000.

FISCAL YEAR 2013-2014	

AFPI Revenue	Other Operating
$44,762.00 0.51%	Revenue
   $73,907.00 0.84%

Wholesale Water &	Billed Water
Wastewater	Revenues
$541,988.00 6.18%	$2,935,332.00
33.48%

Billed Irrigation Revenue
$1,799,271.00 20.52%

   Billed Wastewater Revenues
$3,371,614.00 38.46%	
	
TOTAL REVENUES	$	8,766,874		
		
PERCENT	
	 	TOTALS		 	REVENUES		
Billed Water Revenues	$	2,935,332.00	33.48%	
Billed Wastewater Revenues	$	3,371,614.00	38.46%	
Billed Irrigation Revenue	$	1,799,271.00	20.52%	
Wholesale Water & Wastewater	$	541,988.00	6.18%	
AFPI Revenue	$	44,762.00	0.51%	
Other Operating Revenue	  $	73,907.00 	 	0.84%	
TOTAL REVENUE	$	8,766,874	100.00%	

W&S PRIOR YEARS FUND BALANCE	
$	4,912,717		

FISCAL YEAR 2013-2014	

Board of	District Manager	Property Control	
Supervisors 	0.20%    Finance	0.08%	Clerk to the Board
0.20%
R & R Transfers 	4.04%	0.21%
5.01%	Utility Rate
Consultant	Legal Services
Rate Stabilization 	0.17%	0.58%
Fund
0.90%
   Engineering Services
Debt Service 	0.75%
Payments 30%
   Administration
Division 15.94%
Irrigation Division 4.46%
Wastewater	Water Treatment	
Underground	Treatment Plant	Plant Division
Utilities Division	Division	10.81%
10.91%	16.01%	
	
TOTAL EXPENDITURES		$	8,408,480		
			
PERCENT	
		 	TOTALS		  EXPENDITURES 	
Board of Supervisors		$	16,399	0.20%	
District Manager		16,509	0.20%	
Finance		339,411	4.04%	
Property Control		6,989	0.08%	
Utility Rate Consultant		13,961	0.17%	
Clerk to the Board		17,620	0.21%	
Legal Services		48,529	0.58%	
Engineering Services		62,647	0.75%	
Administration Division		1,340,620	15.94%	
Water Treatment Plant Division		908,910	10.81%	
Wastewater Treatment Plant Division		1,346,272	16.01%	
Underground Utilities Division		917,055	10.91%	
Irrigation Division		375,343	4.46%	
Debt Service Payments		2,527,331	30.06%	
Rate Stabilization Fund Transfer		50,000	0.59%	
R & R Transfers		 	420,886 	 	5.01%	
TOTAL EXPENDITURES		$	8,408,480	100.00%	

 	FY 2012			 	FY 2013			 	FY 2013			 	FY 2014		
 	ACTUAL			 ORIGINAL BUDGET		 	ESTIMATE			   PROPOSED 	
ADD REVENUES:								
Billed Water Revenues	2,931,441		2,913,349		2,938,567		2,935,332	
Billed Wastewater Revenues	3,392,938		3,336,564		3,373,934		3,371,614	
Billed Irrigation Revenue	1,765,166		1,775,198		1,797,942		1,799,271	
Wholesale Water & Wastewater	461,978		435,072		486,522		541,988	
AFPI Revenue	21,261		11,257		32,471		44,762	
Other Operating Revenue	 	91,740 		 	53,687 		 	131,382 		 	73,907 	
TOTAL OPERATING REVENUES	8,664,525		8,525,127		8,760,818		8,766,874	
NON-OPERATING INCOME AND EXPENSE	S							
Transfer from WCF to Pay Debt	-		-		-		-	
TOTAL NON-OPERATING REVENUES	-		-		-		-	
FUND BALANCE, October 1	4,120,458		5,063,909		5,063,909		4,912,717	
TOTAL REVENUES AVAILABLE	12,784,983		13,589,036		13,824,727		13,679,591	

DEDUCT EXPENDITURES:								
Board of Supervisors	11,776		16,337		16,337		16,399	
District Manager	15,255		16,246		16,246		16,509	
Finance	241,768		334,175		312,175		339,411	
Property Control	2,824		6,365		6,865		6,989	
Utility Rate Consultant	13,481		13,714		13,714		13,961	
Clerk to the Board	12,658		17,308		17,308		17,620	
Legal Services	48,494		45,738		47,138		48,529	
Engineering Services	48,805		94,084		89,084		62,647	
Administration Division	1,090,804		1,341,412		1,219,275		1,340,620	
Water Treatment Plant Division	781,676		910,163		865,679		908,910	
Wastewater Treatment Plant Division	1,217,903		1,347,682		1,280,382		1,346,272	
Underground Utilities Division	812,857		890,474		911,413		917,055	
Irrigation Division	303,754		371,552		339,902		375,343	
Debt Service Payments	2,389,960		2,168,345		2,326,313		2,527,331	
Rate Stabilization Fund Transfer Out	100,000		100,000		100,000		50,000	
Capital improvement Projects	-		-		-		-	
Renewal & Replacement Transfers	 	629,059 		 	580,179 		 	580,179 		 	420,886 	
TOTAL EXPENDITURES	7,721,073		8,253,774		8,142,011		8,408,480	
FUND BALANCE, SEPTEMBER 30	 	5,063,909 		 	5,335,262 		 	5,682,717 		 	5,271,110 	

		
Actual		
Actual YTD		
Estimate EOY		Final Amended
Budget		
Budget				
Forecast				
		FY 2012		FY 2013		FY 2013		FY 2013		FY 2014		FY 2015		FY 2016		FY 2017		FY 2018	
																			
	Water & Sewer Fund Balance (B	4,120,458		5,063,909		5,063,909		5,063,909		4,912,717		5,271,110		5,539,085		5,904,850		6,244,804	
	Rate Stabilization Fund Balance	280,000						380,000		480,000		530,000		580,000		680,000		730,000	
	OPERATING REVENUE																		
	Grants	-				-		-		-		-		-		-		-	
5-04006	Billed Water Revenue Consumpti	2,931,441		2,199,320		2,932,426		2,938,567		2,935,332		2,994,506		3,060,116		3,129,973		3,204,556	
5-04106	Billed Water Revenue Base																		
5-04007	Billed Wastewater Revenue Cons	3,392,938		2,563,906		3,418,542		3,373,934		3,371,614		3,439,689		3,515,164		3,595,518		3,681,306	
5-04107	Billed Wastewater Revenue Base																		
5-04009	Billed Irrigation Revenue Consum	1,765,166		1,335,224		1,780,298		1,797,942		1,799,271		1,835,261		1,875,185		1,917,698		1,963,094	
5-04109	Billed Irrigation Revenue Base																		
5-04010	Late Fees	43,130		88,691		106,430		88,691		38,000		38,000		38,000		38,000		38,000	
5-04012	Miscellaneous Fees	43,524		37,774		45,329		37,774		25,500		25,500		25,500		25,500		25,500	
5-04014	Wholesale Water Revenue	247,980		196,308		261,743		249,690		249,931		254,988		260,594		280,070		286,611	
5-04018	Meter Set Fees	1,625		2,400		2,880		2,400		3,550		3,710		3,710		3,710		3,710	
5-04021	Wholesale Wastewater Revenue	213,998		166,081		221,442		236,832		292,057		297,977		304,538		311,524		318,983	
5-04022	Interest (Operating)	3,460		2,517		3,020		2,517		2,057		3,050		4,218		5,388		5,571	
	Rate Stabilization Fund	-		-				-		-		-		-		-		-	
5-04046	Tanker Truck Water Service	-				-		-		4,800		4,800		4,800		4,800		4,800	
5-04033	Water Impact (AFPI)	11,632		14,646		17,576		18,996		24,489		1,359		1,359		1,359		1,359	
5-04035	  Wastewater Impact (AFPI)		9,629 		 	10,437 		 	12,524 		 	13,475 		20,273	 	1,125 	 	1,125 	 	1,125 	 	1,125 	
	 	Total Revenues		$ 8,664,525 		  $	6,617,304 		  $	8,802,210 		  $	8,760,818 	$ 8,766,874		  $ 8,899,965 	   $	9,094,309 	  $	9,314,665 	  $	9,534,615 	
	
OPERATING EXPENSES																		
	 Board of Supervisors																		
5-05001	Executive Salaries	11,043		10,057		12,068		12,000		12,000		12,000		12,000		12,000		12,000	
5-05002	FICA	430		769		923		918		918		918		918		918		918	
5-05003	Other Contractual Services	-				-		741		754		769		786		804		821	
5-05004	Board Meeting Expenses	133		290		348		1,555		1,583		1,615		1,650		1,686		1,724	
5-05005	   Contingencies		170 		 			 	- 	 	1,123 		1,143	 	1,166			1,192			1,218			1,245 	
T	OTAL BOARD OF SUPERVISOR	11,776		 	11,117 		 	13,340 	 	16,337 		16,399		 	16,468			16,546			16,626			16,708 	
	
District Manager																		
5-06002	Management Contract	14,114		-		-		14,523		14,755		15,050		15,382		15,720		16,066	
5-06003	   Travel & Per Diem		1,141 		 	731 		 	877 	 	1,723 		1,754	 	1,789 	 	1,828 	 	1,869 	 	1,910 	
	   TOTAL DISTRICT MANAGER		15,255 		 	731 		 	877 		 	16,246 	-	16,509		 	16,840 	 	17,210 		 	17,589 		 	17,976 	
	
Finance																		
5-07001	Dissemination Agent	-		-		-		2,000		2,036		2,077		2,122		2,169		2,217	
5-07002	Arbitrage	-		-		-		2,400		2,400		2,400		2,400		2,400		2,400	
5-07003	Accounting Services	42,284		30,817		36,980		46,338		47,172		48,116		49,174		50,256		51,362	
5-07004	Auditing	14,710		16,650		19,980		16,992		17,298		17,644		18,032		18,429		18,834	
5-07006	Banking Services	4,556		7,133		8,559		9,613		9,786		9,982		10,201		10,426		10,655	
5-07007	Property & Casualty Insurance	170,990		181,823		218,187		209,732		220,219		231,230		242,791		254,931		267,677	
5-07009	   Bad Debt		9,229 		 	9,622 		 	11,546 	 	25,100 		40,500	 	41,300 	 	42,300 	 	43,200 	 	44,200 	
	 	TOTAL FINANCE		241,768 		 	246,044 		 	295,253 		 	312,175 	-	339,411		 	352,747 	 	367,021 		 	381,810 		 	397,345 	
	
Property Control																		
5-09001	Building & Land Rental	2,484		928		1,114		2,060		2,097		2,139		2,186		2,234		2,283	
5-09002	Vehicle Leasing	-		-		-		-		-		-		-		-		-	
5-09003	Computer Software/Licensing	100		775		930		1,206		1,228		1,252		1,280		1,308		1,337	
5-09004	   Computer Hardware/Supplies		240 		 	2,581 		3,097		3,599		3,664	 	3,737			3,819			3,903			3,989 	
	 TOTAL PROPERTY CONTROL		2,824 		 	4,284 		5,141		6,865	-	6,989		 	7,128			7,285			7,445			7,609 	

14,804	13,714	13,961	
14,804	13,714 -	13,961	

333,330	355,857	422,040	
9,318	10,281	10,445	
25,374	28,560	33,636	
29,065	32,952	38,924	
327,440	361,803	380,503	
19,920	29,863	31,356	
10,788	12,948	13,272	
621	1,102	1,122	
2,197	2,480	2,525	
878	910	926	
1,276	1,422	1,922	
7,200	7,200	7,200	
767,406	845,379	943,871	

Actual FY 2012

Actual YTD FY 2013

Estimate EOY FY 2013

Final Amended Budget
FY 2013

Budget FY 2014

FY 2018

FY 2017

FY 2016

FY 2015

Forecast

	Utility Rate Consultant			
5-11001	    Other Contractual Services	13,481 	 	12,337 			 	14,240	14,553	14,874	15,201 	
	 TOTAL RATE CONSULTANT	13,481 	 	12,337 			 	14,240	14,553	14,874	15,201 	
	
Clerk to the Board									
5-13002	Other Contractual Services	9,016	6,184	7,421	9,496	9,667	9,860	10,077	10,299	10,525	
5-13004	Postage & Freight	1,078	640	768	1,355	1,379	1,407	1,438	1,470	1,502	
5-13005	Printing & Binding	1,933	1,336	1,603	3,473	3,536	3,606	3,686	3,767	3,850	
5-13006	   Legal Ads	632 	 	365 	 	439 	 	2,984 	3,038	 	3,098 	 	3,167 	 	3,236 	 	3,307 	
	 TOTAL CLERK TO THE BOARD	12,658 	 	8,526 	 	10,231 	 	17,308 	17,620	 	17,972 	 	18,367 	 	18,771 	 	19,184 	
	
Legal Services									
5-19001	General Counsel	40,745	28,017	33,621	39,229	39,935	40,734	41,629	42,545	43,481	
5-23001	   Special Counsel	7,750 	 	5,905 	 	7,087 	 	7,909 	8,594	 	8,680 	 	8,767 	 	8,767 	 	8,767 	
	      TOTAL LEGAL COUNSEL	48,494 	 	33,923 	 	40,707 	 	47,138 -	48,529	 	49,414 	 	50,396 	 	51,312 	 	52,248 	
	
Engineering Services									
5-26002	   Engineering Services	48,805 	 	48,424 	 	58,109 	 	89,084 	62,647	 	78,309 	 	46,140 	 	47,063 	 	48,004 	
 	TOTAL ENGINEERING	48,805 	 	48,424 	 	58,109	 	89,084   - 	62,647	 	78,309	 	46,140	 	47,063	 	48,004 	
	ADMINISTRATION DIVISION
Personnel								
5-14001	Regular Salaries	327,580	277,775		432,591	443,406	454,491	465,853	
5-14003	Overtime	7,430	7,765		10,707	10,974	11,249	11,530	
5-14004	FICA	22,262	21,145		34,463	35,311	36,180	37,071	
5-14005	Retirement Contributions	25,932	24,221		39,897	40,894	41,917	42,964	
5-14006	Health/Life/Dental Insurance	344,529	272,867		437,353	481,089	529,197	582,117	
5-14007	Workers Comp	26,203	16,600		34,492	37,941	41,735	45,909	
5-14008	Unemployment Compensation	11,303	8,990		13,603	13,944	14,292	14,649	
5-14009	Travel & Per Diem	-	518		1,144	1,169	1,195	1,221	
5-14010	Uniforms	1,925	1,831		2,575	2,632	2,690	2,749	
5-14011	Subscriptions & Dues	103	732		945	966	987	1,009	
5-14012	Training & Education Costs	439	1,063		1,922	1,922	1,922	1,922	
5-14013	Vehicle Allowance	 	6,600 	 	6,000 		 	7,200	7,200	7,200	7,200 	
	Total Administration Personnel: 	774,306 	 	639,505 		 	1,016,892	1,077,447	1,143,054	1,214,194 	
	ADMIN Operating				
5-29001	Other Contractual Services	120,610	86,742	104,090	120,780	123,196	125,660	128,173	130,736	133,351	
5-29002	Website Maintenance	2,313	1,830	2,196	2,763	2,818	2,875	2,932	2,991	3,051	
5-29003	Operating Supplies	6,738	10,244	12,292	12,255	12,500	12,750	13,005	13,265	13,531	
5-29004	Storm Water Fees		-	-	17,799	17,799	17,799	17,799	17,799	17,799	
5-29005	Telephone & Cell Service	17,861	10,921	13,105	16,584	16,116	16,438	16,767	17,102	17,444	
5-29006	Postage & Freight	33,925	26,644	31,972	34,552	35,243	35,948	36,667	37,400	38,148	
5-29007	Equipment Leasing	1,464	1,705	2,046	2,054	2,095	2,137	2,180	2,223	2,268	
5-29008	Vehicle Maintenance	1,798	119	143	1,409	1,437	1,466	1,495	1,525	1,556	
5-29009	Equipment Maintenance	247		-	385	393	402	411	420	430	
5-29010	Miscellaneous Expenses	421	958	1,150	1,334	1,361	1,388	1,416	1,444	1,473	
5-29011	Contingencies - Hurricane	21,125		-	-	-	-	-	-	-	
5-29012	Office Supplies	8,183	5,810	6,972	8,018	8,098	8,179	8,261	8,344	8,427	
5-29013	Fuel & Lubricants - Vehicle	57,986	48,061	57,673	59,844	65,828	72,411	79,652	87,618	96,379	
5-29014	Fuel & Lubricants - Equipment	14,583	7,492	8,991	14,835	16,319	17,950	19,745	21,720	23,892	
5-29015	Minor Construction Expenses	2,112	3,676	4,411	5,168	5,271	5,377	5,484	5,594	5,706	
5-29016	Project Maintenance Fees	-		-	6,055	6,176	6,300	6,426	6,554	6,685	

Actual	
FY 2012	

 	

Actual YTD	
FY 2013	

 	

Estimate EOY	
FY 2013	

 	
Final Amended Budget	
FY 2013	

 

Budget	
FY 2014	

 
FY 2018

FY 2017

FY 2016

FY 2015

Forecast

5-29017
5-29018

5-29101
5-29102
5-29103
Tot

5-15001
5-15002
5-15003
5-15004
5-15007
5-15008
5-15009
5-15010

83,664	81,753	84,735	88,042

-	58,965	79,580	
1,683	2,290	2,519	
246,723	365,090	396,749	

 	2,645	2,777	2,916	3,062 
 	413,388	424,943	442,387	461,243 

8,806
-
-

8,806
-
-

-
-
-

-	-	-	-
-	-	-	-
 	-	-	-	- 
 	8,806	8,806	-	 	-	-	-	- 

 	1,022,936	 	1,219,275   - 	1,340,620	 	1,430,281	 	1,502,390	 	1,585,441	 	1,675,438 

226,698		229,485	237,157	
22,253		22,733	23,097	
18,861		19,294	19,909	
22,822		22,700	23,423	
-		840	855	
1,212		1,313	1,337	
920		1,096	1,116	
1,003		1,380	1,380	

264,086	270,688	277,455	284,391
23,674	24,266	24,873	25,494
22,014	22,564	23,128	23,706
25,898	26,546	27,209	27,890
872	891	911	931
1,363	1,393	1,424	1,455
1,138	1,163	1,189	1,215
 	1,380	1,380	1,380	1,380 
 	293,770	298,841	308,273	 	340,425	348,891	357,569	366,463 

5-30001
5-30002
5-30003
5-30004
5-30005
5-30006
5-30007
5-30008
5-30009
5-30010

23,699	35,692
-	3,942
22,895	23,306
5,534	9,896
127,518	189,803
385	1,239
32,228	52,192
1,058	1,583
230,465	244,185
 	2,887	 	5,000 

37,134	37,877	38,634	39,407

36,406	
4,021	
23,772	
10,094	
208,783	
1,264	
53,288	
1,615	
256,394	
5,000	

4,101	4,183	4,267	4,352
24,248	24,733	25,227	25,732
10,296	10,502	10,712	10,926
219,222	230,184	241,693	253,777
1,289	1,315	1,341	1,368
54,460	55,713	56,994	58,305
1,647	1,680	1,713	1,748
261,522	266,753	272,088	277,529
 	5,000	 	5,000	 	5,000	 	5,000 

 	446,669	 	566,838 	600,637	 	618,920	 	637,938	 	657,669	 	678,145 

Contingency (1.5%)	-		
1,402	
Electricity Services	1,441			
Total Administration Operating:	290,807		205,603	
Capital Outlay Administration				
Equipment	12,600		8,806	
Building	13,091			
Other	-		-	
al Administration Capital Outlay:	25,691		8,806	
				
      TOTAL ADMINISTRATION		1,090,804 		 	853,914 	
WATER TREATMENT PLANT DIVISION			
Personnel				
Regular Salaries	212,654		188,915	
Overtime	15,482		18,544	
FICA	16,922		15,718	
Retirement Contributions	19,436		19,018	
Travel & Per Diem	-			
Uniforms	888		1,010	
Subscriptions & Dues	-		767	
Training & Education Costs	 	394 		 	836 	
Total WTP Personnel:	 	265,777 		 	244,808 	
WTP Operating				
Other Contractual Services	36,179		19,749	
Operations & Maintenance Servi	-			
Laboratory Services	17,465		19,079	
Operating Supplies	11,868		4,612	
Electricity Services	183,708		106,265	
Vehicle Maintenance	141		320	
Plant Maintenance	60,237		26,857	
Miscellaneous Expenses	682		882	
Chemicals	203,199		192,054	
Water Conservation Grant Progr	 	2,420 		 	2,406 	
Total WTP Operating:	 	515,899 		 	372,224 	
Capital Outlay WTP				
Equipment	-		-	
Building	-		-	
Other	-		-	
Total WTP Capital Outlay:	-		-	
			
TOTAL WATER TREATMENT PL	781,676	-	617,033	

WASTEWATER TREATMENT PLANT DIVISION			
Personnel				
Regular Salaries	219,831		194,950	
Overtime	26,197		24,752	
FICA	18,623		16,784	
Retirement Contributions	22,183		19,975	
Travel & Per Diem	-		966	
Uniforms	1,618		1,709	
Subscriptions & Dues	314		892	
Training & Education Costs	 	760 		 	1,114 	
Total WWTP Personnel:	 	289,526 		261,143	

5-30101
5-30102
5-30103

5-16001
5-16002
5-16003
5-16004
5-16007
5-16008
5-16009
5-16010

-	25,000	-	-

-
-
-

-
-
-

-
-
-

-	-	-	-
 	-	-	-	- 
 	-	-	-	 	-	25,000	-	- 

 	740,439	 	865,679   -	908,910	 	959,345	1,011,829	1,015,238	1,044,608 

-	-	-	-	-

233,940		235,659	241,430	
29,702		34,369	34,919	
20,141		20,657	21,141	
23,970		24,302	24,871	
1,160		1,681	1,711	
2,051		1,821	1,854	
1,070		1,345	1,369	
1,337		2,000	2,000	

268,465	275,177	282,056	289,108
35,792	36,687	37,604	38,544
23,276	23,858	24,454	25,065
27,383	28,068	28,769	29,489
1,745	1,784	1,823	1,863
1,891	1,932	1,975	2,018
1,397	1,427	1,459	1,491
 	2,000	2,000	2,000	2,000 
 	313,371	321,834	329,295	 	361,949	370,933	380,140	389,578 

Actual FY 2012

Actual YTD FY 2013

Estimate EOY FY 2013

Final Amended Budget
FY 2013

Budget FY 2014

FY 2018

FY 2017

FY 2016

FY 2015

Forecast

	WWTP Operating				-		
5-31001	Other Contractual Services	22,433	18,088	21,706	28,662	29,235	29,820	30,416	31,025	31,645	
5-31002	Operations & Maintenance Servi	8,061	2,253	2,704	4,745	4,840	4,937	5,035	5,136	5,239	
5-31003	Laboratory Services	34,043	25,829	30,995	36,663	37,396	38,144	38,907	39,685	40,479	
5-31004	Operating Supplies	14,246	10,149	12,179	14,989	15,289	15,595	15,906	16,225	16,549	
5-31005	Sludge Disposal	525,521	372,335	446,802	529,653	561,061	544,893	255,000	260,000	275,938	
5-31006	Electricity Services	170,473	96,330	115,597	175,835	193,419	203,089	213,244	223,906	235,101	
5-31007	Vehicle Maintenance	1,789	1,323	1,588	2,350	2,397	2,445	2,494	2,544	2,595	
5-31008	Plant Maintenance	72,748	30,008	36,009	79,432	81,100	82,884	84,791	86,741	88,736	
5-31009	Miscellaneous Expenses	11	25	30	282	288	293	299	305	311	
5-31010	Chemicals	 	79,053 	 	62,142 	 	74,570 	 	85,937 	91,953	 	96,550 	 	113,378 	 	119,047 	 	124,999 	
	Total WWTP Operating:	 	928,377 	 	618,483 	 	742,180 	 	958,548 	 	1,016,977 	 	1,018,651 	 	759,471 	 	784,613 	 	821,592 	

5-31101
5-31102
5-31103

-	-	-	25,000	-	-

-
-
-

-	-	-	-	-	-
-	-	 	-	-	-	- 

Capital Outlay WWTP
Equipment Building Other
Total WWTP Capital Outlay:

-
-
-
-

-
-
-
-

TOTAL WASTEWATER TREATM	1,217,903 -

879,626

 	-	-	-	 	-	25,000	-	- 

 	1,055,551	 	1,280,382   -	1,346,272	 	1,380,600	1,155,403	1,164,753	1,211,170 

	UNDERGROUND UTILITIES DIVISION
Personnel		
5-17001	Regular Salaries	323,310	307,008		447,518	458,706	470,174	481,928	
5-17002	Overtime	51,698	41,734		54,186	55,541	56,929	58,353	
5-17003	FICA	32,900	26,663		38,380	39,340	40,323	41,331	
5-17004	Retirement Contributions	37,338	31,659		45,153	46,282	47,439	48,625	
5-17007	Travel & Per Diem	590	50		637	651	665	679	
5-17008	Uniforms	5,130	4,972		7,258	7,418	7,581	7,748	
5-17009	Subscriptions & Dues	375	501		751	767	784	801	
5-17010	Training & Education Costs	 	726 	 	1,880 		 	2,595	2,595	2,595	2,595 	
	Total UGU Personnel: 	452,067 
UGU Operating	 	414,467 	 	497,361	506,596	546,755 
-	 	596,479	611,300	626,491	642,061 	
5-32001	Other Contractual Services	113,915	121,561	145,874	147,396	150,344	153,351	156,418	159,546	162,737	
5-32002	Operations & Maintenance Servi	62,220	51,126	61,351	64,227	65,512	66,822	68,158	69,521	70,912	
5-32003	Operating Supplies	66,533	56,133	67,360	74,600	76,092	77,614	79,166	80,749	82,364	
5-32004	Electricity Services	30,554	18,132	21,758	30,685	33,754	35,441	37,213	39,074	41,028	
5-32005	Vehicle Maintenance	14,374	5,246	6,295	14,377	14,665	14,958	15,257	15,562	15,873	
5-32006	Lift Station Maintenance	24,268	17,126	20,552	25,108	25,635	26,199	26,802	27,418	28,049	
5-32007	Miscellaneous Expenses	 	3,583 	 	1,876 	 	2,252 	 	3,185 	3,249	 	3,314 	 	3,380 	 	3,448 	 	3,516 	
	Total UGU Operating:	 	315,446 	 	271,200 	 	325,440 	 	359,578 	 	369,249 	 	377,698 	 	386,394 	 	395,319 	 	404,480 	
	Capital Outlay UGU											
5-32101	Equipment	42,078	29,964		-	36,000	37,800	39,690	
5-32102	Building	-	8,233		-	-	-	-	
5-32104
5-32103	New Meters
Other	3,265
-			1,050
 	-		1,050
-		1,050
-		1,050
- 	

Total UGU Capital Outlay:

45,343

38,196

TOTAL UNDERGROUND UTILITI

812,857 -

723,864

368,409	372,893	406,359	
50,081	52,032	52,865	
31,996	32,507	35,131	
37,991	38,243	41,330	
60	613	624	
5,967	6,990	7,116	
601	723	736	
2,256	2,595	2,595	

35,956	35,956	-	
-	8,233	-	
-	1,050	1,050	
-	-	-	

 	35,956	45,239	1,050	 	1,050	37,050	38,850	40,740 

 	858,757	 	911,413   -	917,055	 	975,227	1,034,744	1,060,660	1,087,281 

	IRRIGATION DIVISION
Personnel		
5-18001	Regular Salaries	33,756	29,384	35,261	36,902	37,492	38,430	39,390	40,375	41,385	
5-18002	Overtime	4,034	3,100	3,720	5,278	5,362	5,497	5,634	5,775	5,919	

Actual FY 2012

Actual YTD FY 2013

Estimate EOY FY 2013

Final Amended Budget
FY 2013

Budget FY 2014

FY 2018

FY 2017

FY 2016

FY 2015

Forecast

5-18003	FICA	2,814	2,475	2,970	3,227	3,278	3,360	3,444	3,530	3,619	
5-18004	Retirement Contributions	3,381	2,972	3,566	3,796	3,857	3,953	4,052	4,154	4,257	
5-18005	Health/Life/Dental Insurance	-		-	-	-	-	-	-	-	
5-18006	Workers Comp	-		-	-	-	-	-	-	-	
5-18007	Travel & Per Diem			-	561	571	583	595	608	622	
5-18008	Uniforms	552	606	727	661	673	686	701	717	733	
5-18009	Training & Education Costs	 	- 	 	246 	295	500	500	 	500	500	500	500 	
	Total IRR Personnel: 	44,537 
IRR Operating	 	38,783 	 	46,540	50,925	51,734 
-	 	53,009	54,318	55,659	57,034 	
5-33001	Other Contractual Services	39,029	16,790	20,148	38,267	39,032	39,813	40,609	41,421	42,250	
5-33002	Operations & Maintenance Servi	12,670	18,380	22,056	24,876	25,374	25,881	26,399	26,927	27,465	
5-33003	Laboratory Services	-	60	72	615	627	640	653	666	679	
5-33004	Operating Supplies	9,003	5,278	6,333	9,371	9,558	9,750	9,945	10,143	10,346	
5-33005	Electricity Services	144,582	91,377	109,652	146,800	161,480	169,554	178,032	186,933	196,280	
5-33006	Vehicle Maintenance	1,862	153	184	2,296	2,342	2,389	2,437	2,485	2,535	
5-33007	Equipment Maintenance	3,660	138	166	4,261	4,350	4,446	4,548	4,653	4,760	
5-33008	Maintenance - Irrigation	30,986	23,103	27,724	35,699	36,449	37,251	38,107	38,984	39,880	
5-33009	Miscellaneous Expenses	113	298	358	891	909	927	946	964	984	
5-33010	Chemicals	 	17,313 	 	8,661 	 	10,393 	 	17,901 	19,154	 	20,112 	 	21,117 	 	22,173 	 	23,282 	
	Total IRR Operating:	 	259,218 	 	164,239 	 	197,087 	 	280,977 	 	299,276 	 	310,762 	 	322,792 	 	335,350 	 	348,461 	

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

-
-
-
-

- 7,447
-
7,447

TOTAL IRRIGATION DIVISION

303,754 -

210,469

Total Operating Expenses	 	4,602,054	 	3,650,290 

NON-OPERATING INCOME AND EXPENSES
Other Income
Transfer from Water Connection Fees to Pay D

5-34001	TOTAL NON-OPERATING INCO

-
-

-
-

-
-
-

- 8,000
-

24,333
-
-

-	-	-	-
-	-	-	-
 	-	-	-	- 
 	-	8,000	24,333	 	-	-	-	- 

 	243,627	 	339,902   -	375,343	 	363,771	377,110	391,010	405,496 

 	4,359,772	5,135,518 	5,410,263	 	5,662,341	 	5,618,995	 	5,772,592	 	5,998,266 

-

 	-	-		 	-	 	-	 	-	 	- 

 	-	- 	-	 	-	 	-	 	-	 	- 

	DEBT SERVICE EXPENSES								
5-27001	Principal 2000 Bond Issue	-			-				
5-27002	Interest 2000 Bond issue	 	240,710 			-				
5-27004	Principal 2004 Bond Issue	-	290,425		-		-		
5-27005	Interest 2004 Bond issue	580,850		580,850	580,850	580,850	580,850	580,850	580,850	580,850	
5-27005	Principal 2011 Bond Issue	930,000	328,748	930,000	930,000	960,000	985,000	1,015,000	1,045,000	1,045,000	
5-27007	Interest 2011 Bond issue	638,400	1,587,495	657,495	657,495	630,990	603,630	575,558	546,630	546,630	
2013 Series Bond WWTF Expan 	- 	 	- 	 	- 	 	157,968 	355,491	 	355,024 	 	354,435 	 	358,724 	 	357,771 	
TOTAL DEBT SERVICE: 	2,389,960 	 	2,206,668 	 	2,168,345 	 	2,326,313 	 	2,527,331 	 	2,524,504 	 	2,525,842 	 	2,531,204 	 	2,530,251 	
RATE STABILIZATION									
Transfer Out to Rate Stabilization 	100,000 	 	- 	 	- 	 	100,000 	50,000	 	- 	 	50,000 	 	100,000 	 	50,000 	
TOTAL RATE STABILIZATION SERVICE: 	100,000 	 	- 	 	- 	 	100,000 	 	50,000 	 	- 	 	50,000 	 	100,000 	 	50,000 	

CAPITAL IMPROVEMENT & TRANSFERS	

5-28127	Capital Improvement Program -
Required R&R Transfer to Capita	-
429,059	-	-
-	430,179	-
430,179	-
420,886	
445,145	
483,707	
520,915	
520,915	
	Additional R&R Transfer for CIP'	200,000	-	150,000	150,000	-		50,000	50,000	25,000	

	
Actual		
Actual YTD		
Estimate EOY		Final Amended
Budget		
Budget			
Forecast		
	FY 2012		FY 2013		FY 2013		FY 2013		FY 2014		FY 2015	FY 2016	FY 2017	FY 2018	
															
Cash Carry Forward for R&R CIP	 	- 		-		-		 	-			-	 	- 	 	- 	 	- 	 	- 	
TOTAL CI & TRANSFERS EXPENSES:	 	629,059 		 	-			580,179 		 	580,179 		 	420,886 		 	445,145 	 	533,707 	 	570,915 	 	545,915 	
Total Expenses	   $ 7,721,073			$	5,856,958			$ 7,108,296			$	8,142,011 		  $ 8,408,480 		  $ 8,631,990 	   $	8,728,544 	  $	8,974,711 	  $	9,124,432 	
Total Revenues	$ 8,664,525		$	6,617,304		  $ 8,802,210			$	8,760,818 		$ 8,766,874		  $ 8,899,965 	   $	9,094,309 	  $	9,314,665 	  $	9,534,615 	

Surplus/(Deficit) Before Transfer from														
(to) Operating Reserve	943,451		760,346		1,693,914		618,807		 	358,394 		267,975	365,765	339,954	410,183	
Available Operating Cash Balan	   $ 5,063,909			$	5,824,255			$ 6,757,823			$	5,682,717 		$ 5,271,110		$ 5,539,085	$	5,904,850	$	6,244,804	$	6,654,987	

*Coverage Provided (Required	
1.65		
1.34		
2.05		
1.50		
1.29		
1.28	
1.36	
1.36	
1.38	
**Coverage w/R&R deducted (R	1.43		1.34		1.85		1.30		1.13		1.09	1.17	1.14	1.16	

REVENUE SOURCES

St Lucie West Services District receives approximately 72.4% of their operating Revenues from the sale of water and wastewater service. Another 27.6% of the operating revenue is received from irrigation services. The FY 2014 Budget assumes a 0% rate increase to all utility rates.

   Billed Wastewater Revenues
$3,347,323.28 38.61%

Billed Irrigation Revenue
$1,771,432.79 20.44%

Billed Water Revenues
   $2,927,259.83 33.77%

Wholesale Water & Wastewater
$530,715.00 6.12%

Other Operating Revenue
   $54,052.00 0.62%

AFPI Revenue
$37,800.00 0.44%

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 12-13	FY 13-14	FY 14-15	FY 15-16	
Commercial Customers	470	472	473	473	
Residential Customers	6331	6331	6331	6331	

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 12-13	FY 13-14	FY 14-15	FY 15-16	
Commercial Customers	422	424	425	425	
Residential Customers	6331	6331	6331	6331	

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 12-13	FY 13-14	FY 14-15	FY 15-16	
Commercial Customers	341	342	343	343	
Residential Customers	6227	6227	6227	6227	

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 2014 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 2014 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.

Tanker Truck Water Service – Operating Revenues
This revenue is for water provided to water tanker trucks such-as pest control, fertilizer companies and contractors.

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.

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.

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

District Manager

Management Contract
Charges directly relating to the District Manager’s service contract. The charge for FY 2014 is based on the salary difference of the Utility Director salary and the Contract for the District Manager which is projected to be $28,753 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.

Finance

Dissemination Agent
This line includes charges for a dissemination agent who prepares reports regarding the compliance with bond issues.

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 2014 budget assumes a 1.6% 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.

Property & Casualty Insurance
This expense includes the annual insurance premium that provides protection for the Districts general liability, auto and property coverage. The agent has been asked to provide and estimate of total premiums for FY 2014. 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.

Computer Hardware/Supplies
This line item includes new and replacement computer hardware and supplies. The billing department needs several computer upgrades this FY.

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 2014 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.

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 1.6% increase to all employees. This also reflects $2,000 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 6% increase is assumed for FY 2014.

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.

Training, Cont. Education & Licensing
The District provides the employee with training opportunities in order to upgrade or obtain additional training and education. The FY 2014 budget is based on estimated costs of training to be attended during the year.

Vehicle Allowance
The District provides for a vehicle allowance for certain positions instead of providing a vehicle and associated costs.

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 2014.

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 one leased copier.

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. 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.

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 1.6% increase to all employees. This also reflects $4,160 for license or certifications.

Overtime; FICA; Retirement Contributions; Travel & Per Diem; Uniforms; Subscriptions & Dues; Training, Cont. Education & Licensing
The above categories are the same as described in the Administration Budget

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 1.6% increase to all employees. This also reflects $4,160 for license or certifications.

Overtime; FICA; Retirement Contributions; Travel & Per Diem; Uniforms; Subscriptions & Dues; Training, Cont. Education & Licensing
The above categories are the same as described in the Administration Budget

Wastewater 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. We are proposing one new service worker in 2014 and one new service worker in 2015 due to new state requirements and proposed irrigation transmission main take over. This year we are proposing to  give a 1.6% increase to all employees. This also reflects $6,000 for license or certifications.

Overtime; FICA; Retirement Contributions; Travel & Per Diem; Uniforms; Subscriptions & Dues; Training, Cont. Education & Licensing
The above categories are the same as described in the Administration Budget

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. 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.

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 1.6% increase to all employees.

Overtime; FICA; Retirement Contributions; Travel & Per Diem; Uniforms; Subscriptions & Dues; Training, Cont. Education & Licensing
The above categories are the same as described in the Administration Budget

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 District property.

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. The Irrigation Division is proposing the replacement of the 2007 service body pick-up.

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 $5,409,959 for FY 2013-14.

Non Operating Expenses

Principal 2013 Bond Issue
According to the Bond Documents the district is required to make an annual Principal payment on the 2013 bonds outstanding.

Interest 2013 Bond issue
This line includes the semiannual interest fees the district is required to pay on the 2013 utility bonds outstanding.

Principal 2011 Bond Issue
According to the Bond Documents the district is required to make an annual Principal payment on the 2011 bonds outstanding.

Interest 2011 Bond issue
This line includes the semiannual interest fees the district is required to pay on the 2011 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 we are projecting to transfer an additional $100,000 fiscal year 2013. That will bring the balance of the Rate Stabilization Fund up to $480,000. There is no transfer scheduled for 2014 FY.

Renewal & Replacement Transfer to Capital
This allocation captures the 5% minimum funding requirement to the Renewal & Replacement fund which is $430,179 for 2013 FY as well as an additional $150,000 in order to fund the proposed capital expenditure items for future projects. The 2014 FY forecast is $420,886 and no additional funding requested.

Construction Fund
This Fund was setup for the Wastewater Treatment Plant Expansion Project and is funded by the 2013 Series Bond for $5,081,220 and the remainder of the 2004 Series Bond of $80,906. The other source of funds projected for the WWTF Expansion are $169,663 from the R&R Fund,
$770,000 from Utility Unrestricted Fund Balance and the balance from the WWTF Connection Fee Fund $3,177,011.

FY 2013-2014 BUDGET	
	R&R		WCF		WWCF		Construction
 	Fund		

Estimated Beginning Fund Balance	

1,126,993		

986,040		

3,184,894		

5,162,126	
ADD REVENUES:								
Interest Revenues	14,547		986		3,185		-	
Impact Fee Revenues	-		327,147		57,272		-	
5% Required Transfer per Bond	420,886		-		-			
Additional Funding	-		-		-		939,663	
Cash Carry Forward for R&R CIP	-		-		-		-	
	 	-			 	-			 	-			 	-		
TOTAL REVENUES AVAILABLE	1,562,426		1,314,173		3,245,351		6,101,789	
DEDUCT EXPENDITURES:								
Capital Improvement Projects	1,001,283		376,600		3,177,011		6,101,789	
Transfer Out to WW Connection Fee Funds	
Transfers Out to Pay Debt Service	 	-			 	-			 	-			 	-		
TOTAL EXPENDITURES	1,001,283		376,600		3,177,011		6,101,789	
FUND BALANCE, SEPTEMBER 30	  $	561,143 		  $	937,573 		  $	68,340 		  $	-		

RENEWAL & REPLACEMENT FUND	
	
		Actual	FY
 	2012			
      FY 2013 		
 	FY 2014			
 	FY 2015			
 	FY 2016			
 	FY 2017			
      FY 2018		
		
Estimated Beginning Fund Balance	
902,380		
1,256,012		
1,126,993		
561,143		
420,261		
452,452		
507,000	
ADD REVENUES:	
	5-36001	Interest Revenues	474		7,780		14,547		14,547		14,547		14,547		14,547	
		Impact Fee Revenues	-		-		-		-		-		-		-	
	5-36007	5% Required Transfer per Bond	429,059		430,179		420,886		445,145		483,707		520,915		520,915	
		Additional Funding	200,000		150,000		-		-		50,000		50,000		25,000	
		Cash Carry Forward for R&R CIP	-		-		-		-		-		-		-	
		
TOTAL REVENUES AVAILABLE	
1,531,913		
1,843,971		
1,562,426		
1,020,835		
968,515		
1,037,914		
1,067,462	
DEDUCT EXPENDITURES:	
SW001	5-37007	Lift Station Renewal & Replacement	64,010		180,303		182,106		183,927		185,766		187,624		189,500	
SW037	5-37009	Emergency Renewal & Replacement Projec	168,061		163,225		167,306		175,671		184,454		193,677		203,361	
SW047	5-37013	Structual Repairs Sewer Manholes	-		39,370		40,945		42,583		43,434		44,303		45,189	
SW049	5-37004	Protective Coating Manholes	-		54,080		56,243		58,493		59,663		60,856		62,073	
SW050	5-37014	WTP Grounding System Improvements	-		-		50,000		-		-		-		-	
SW052	5-37016	Storage Building Underground Utilities	28,361		-		-		-		-		-		-	
SW061	5-37017	Membrane Filter Replacement Program	-		242,000				-		-		-		-	
SW064	5-37006	Replacement Meters	15,019		28,000		29,120		30,285		31,496		32,755		34,065	
		Replacement Backflow Preventors			10,000		10,400		10,816		11,249		11,699		12,167	
SW066	5-37020	WWTF Plant Painting & Sealing of Tanks	-		-		-		-		-		-		-	
SW068		WWTF Air Header Replacement for Aeratio	-		-		-		-		-		-		-	
SW069	5-37018	Reuse Irrigation Pump Station Improvement	-		-		205,000		98,800		-		-		-	
SW070	5-37019	WWTF Handrail Replacement	450		-		-		-		-		-		-	
SW075		Hydro Tank Replacement	-		-		90,500		-		-		-		-	
		Transfer to WWTF Expansion Project	 	-			 	-			 	169,663 		 	-			 	-			 	-			 	-		
		TOTAL EXPENDITURES	275,901		716,978		1,001,283		600,574		516,063		530,914		546,355	
		FUND BALANCE, SEPTEMBER 30	 	1,256,012 		       1,126,993 		 	561,143 		 	420,261 		 	452,452 		 	507,000 		 	521,107 	

SLWSD Proposed FY 2013/2014 Budget (6/4/2013)													

Page 50	

WATER CONNECTION FEE FUND	
			Actual
    FY 2012 		
 	FY 2013			
    FY 2014 		
    FY 2015 		
    FY 2016 		
    FY 2017 		
    FY 2018 	

Estimated Beginning Fund Balance	

2,661,064		

2,148,043		

986,040		

937,573		

701,335		

1,196,036		

1,197,232	
ADD REVENUES:	
	5-36004	Interest Revenues	989		2,148		986		938		701		1,196		1,197	
	5-36005	Impact Fee Revenues	32,791		53,549		327,147		262,824		494,000		-		-	
			-		-		-		-		-		-		-	
		Additional Funding Required	 	-			 	-			 	-			 	-			 	-			 	-			 	-		
		
TOTAL REVENUES AVAILABLE	
2,694,843		
2,203,740		
1,314,173		
1,201,335		
1,196,036		
1,197,232		
1,198,430	
DEDUCT EXPENDITURES:	
SW054	5-38008	Odor Control Unit for WTP	-		-		-		-		-		-		-	
SW057	5-38002	Portable Generators/Portable Pump for Utility Dept.	-		-		41,600									
SW071	5-38010	WTP RO Modifications	46,800		1,217,700		-		-		-		-		-	
SW072	5-38011	High Service Pump Expansion	-		-		335,000		-		-		-		-	
		Clearwell/Transfer Pump Expansion							500,000							
		2000 and 2004 Bond Refunding Payment	 	500,000 		 	-			 	-			 	-			 	-			 	-			 	-		
																
		TOTAL EXPENDITURES	546,800		1,217,700		376,600		500,000		-		-		-	
TRANSFERS:	
		Transfers Out to Pay Debt Service	 	-			 	-			 	-			 	-			 	-			 	-			 	-		
		
TOTAL TRANSFERS OUT	
-		
-		
-		
-		
-		
-		
-	
		FUND BALANCE, SEPTEMBER 30	    2,148,043 		 	986,040 		      937,573 		      701,335 		   1,196,036 		   1,197,232 		   1,198,430 	

WASTEWATER CONNECTION FEE FUND	
			
  Actual FY 2013 		Actual
    FY 2012 		
      FY 2013 		
        FY 2014			
        FY 2015			
      FY 2016 		
     FY 2017 		
    FY 2018 	
		
Estimated Beginning Fund Balance	
-		
3,328,076		
3,266,611		
3,184,894		
68,340		
79,908		
87,176		
87,263	
ADD REVENUES:	
	5-36002	Interest Revenues	972		1,435		3,267		3,185		68		80		87		87	
	5-36006	Impact Fee Revenues	26,565		24,608		34,436		57,272		11,500		7,188		-		-	
			-		-		-		-		-		-		-		-	
		The Reserve Ag. Payment due to Plant Expansion Sec. 4(f)(2)	630,000				630,000				-		-		-		-	
	5-70001	Additional Funding Required/ New Bond Issue	 	5,081,220 		 	- 	 	     	     	- 		 	- 		 	- 		 	- 	
		TOTAL REVENUES AVAILABLE	5,738,758		3,354,119		3,934,314		3,245,351		79,908		87,176		87,263		87,350	
DEDUCT EXPENDITURES:	
SW022	5-39002	Scada Implementation WWTF	-				-		-		-		-		-		-	
SW075	5-39011	WWTP Expansion	605,185		-		749,420		3,177,011		-		-		-		-	
SW067	5-39010	WWTF Reuse Filter Project	-				-		-		-		-		-		-	
			-		-		-		-		-		-		-		-	
		
TOTAL EXPENDITURES	
1,102,883		
-		
749,420		
3,177,011		
-		
-		
-		
-	
		FUND BALANCE, SEPTEMBER 30	 	4,635,874 		    3,266,611 		      3,184,894 		 	68,340 		 	79,908 		 	87,176 		 	87,263 		        87,350 	

St Lucie West Services District	
Debt Service Fund - Water Management Benefit Series 2013 Bonds	
Five Year Operating Forecast	
		
Actual		
Actual		
Estimate EOY		
Final Budget		
Budget			
Forecast		
		FY 2012		FY 2013		FY 2013		FY 2013		FY 2014		FY 2015	FY 2016	FY 2017	FY 2018	
	
OPERATING REVENUE															
2-04001	Interest	877		677		1,100		5,000		9,000		10,000	10,000	10,000	13,000	
2-04002	Special Assessments	2,144,330		2,129,997		2,276,208		2,276,208		1,992,542		1,992,542	1,992,542	1,992,542	1,992,542	
2-04005	Miscellaneous Revenue (Prepayments)	-		-		-		-		-		-	-	-	-	
2-07002	2013 Bond	 	- 		       19,025,000 		       19,025,000 		 	- 		-		-	 	- 	 	- 	 	- 	
	Total Revenues	  $	2,145,207 		  $ 21,155,674 		  $ 21,302,308 		  $ 2,281,208 		$ 2,001,542		$ 2,002,542	  $ 2,002,542 	  $ 2,002,542 	  $ 2,005,542 	
	
OPERATING EXPENSES															
	Debt Service															
2-05001	Assessment Fees	45,286		44,765		60,368		60,698		39,851		39,851	39,851	39,851	39,851	
2-05002	Banking Services	7,595		7,816		9,500		9,500		9,500		9,500	9,500	9,500	9,500	
2-05009	Principal 2010	1,175,000		20,670,000		20,670,000		1,215,000		-		-	-	-	-	
2-05010	Interest 2010	937,223		867,428		421,599		858,825		-		-	-	-	-	
2-05009	Principal 2013	-		-		-		-		1,380,000		1,415,000	1,450,000	1,485,000	1,525,000	
2-05010	Interest 2013	-				241,131		-		447,374		413,275	378,322	342,515	305,793	
2-05011	Misc	-		150		-		100,000		100,000		100,000	100,000	100,000	100,000	
																
	Total Expenses	 	2,165,105 		       21,590,160 	-		21,402,598 	-		2,244,023 		        1,976,725			1,977,626 	 	1,977,673 	 	1,976,866 	 	1,980,144 	
	Surplus/(Deficit) Before Transfer from															
	(to) Operating Reserve	(19,898)		(434,486)	-	(100,291)	-	37,185		24,817		24,916	24,869	25,676	25,398	

TRANSFER FROM (TO) OPERATING RESERVE															
	Surplus/(Deficit)	  $	(19,898)			$ (434,486) 	$- 	$	(100,291)			$	37,185 		  $	24,817			$	24,916 	  $	24,869 	  $	25,676 	  $	25,398 	

St Lucie West Services District	
Debt Service Fund - Cascades Series 2010	
Five Year Operating Forecast	
		
Actual		
Actual		
Estimate EOY		
Final Budget		
Budget			
Forecast		
		FY 2012		FY 2013		FY 2013		FY 2013		FY 2014		FY 2015	FY 2016	FY 2017	FY 2018	
	
OPERATING REVENUE															
3-04002	Interest	76		63		125		250		250		263	276	289	304	
3-04003	Special Assessments	197,514		195,821		210,933		210,168		209,027		207,663	211,544	209,484	212,668	
3-04005	Miscellaneous Revenue	 	891 		 	- 		 	- 		 	- 		-		-	 	- 	 	- 	 	- 	
	Total Revenues	  $	198,481 		  $	195,883 		  $	211,058 		  $	210,418 		$	209,277		$ 207,925	  $	211,819 	  $	209,773 	  $	212,972 	
	
OPERATING EXPENSES															
	Debt Service															
3-05001	Assessment Fees	2,100		4,173		2,502		2,502		2,502		2,502	2,502	2,502	2,502	
3-05002	Banking Services	3,494		3,494		9,500		9,500		9,500		9,500	9,500	9,500	9,500	
3-05003	Principal 2010	155,000		155,000		155,000		155,000		160,000		165,000	175,000	180,000	190,000	
3-05004	Interest 2010	45,155		39,092		36,289		36,289		30,252		24,023	17,563	10,703	3,611	
3-05008	Misc.	-		150		-		-		-		-	-	-	-	
																
	Total Expenses	 	205,749 		 	201,908 	-		203,291 	-		203,291 		 	202,254			201,025 	 	204,565 	 	202,705 	 	205,613 	
	Surplus/(Deficit) Before Transfer from															
	(to) Operating Reserve	(7,268)		(6,024)	-	7,767	-	7,127		7,023		6,900	7,254	7,068	7,359	

TRANSFER FROM (TO) OPERATING RESERVE															
	Surplus/(Deficit)	  $	(7,268)			$	(6,024) 	$- 	$	7,767			$	7,127 		  $	7,023			$	6,900 	  $	7,254 	  $	7,068 	  $	7,359 	

*Coverage Provided (Required > 1.10)	

0.99				

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 2012		FY 2013		FY 2013		FY 2014		FY 2015	FY 2016	FY 2017	FY 2018	
	
Opening Water Management Benefit Capital Projects Fund Balance	
1,972,562		
171,331		
171,331		
(41,950)		
(41,950)	
(41,950)	
(41,950)	
(41,950)	
	
OPERATING REVENUE													
4-04001	Interest	717		119		8,150					-	-	-	
4-04005	FEMA Grant Revenue	-		-		1,012,500					-	-	-	
4-04003   Miscellaneous Revenue	 	-	 	-        	
Total Revenues	$	717	$	119 $ 1,020,650 					 	- 	- 	- 
  $	-      $	-       $	- 	
	
OPERATING EXPENSES
Capital Projects													
All Capital Projects 4-06007 WM003	- 1,233,266	
213,400	1,996,135	-	-	-	-	-	
4-06011 WM006	9,315				
4-06012 WM007	116,940				
4-06013 WM008	316,628				
4-06014 WM009	6,751				
4-06015 WM010	14,850	-	-	-		
4-06016 WM011	104,199	-	-	-		

Total Expenses	 	1,801,949 	213,400   -	1,996,135 	-	- 	- 	- 	- 

Surplus/(Deficit) Before Transfer from
(to) Operating Reserve	(1,801,232)	(213,281)  -	(975,485)

-

-	-	-	-

TRANSFER FROM (TO) OPERATING RESERVE

Surplus/(Deficit)

  $	(1,801,232)	$     (213,281)	$ (975,485) $

-	$	-	$

-	$	-	$	-

Ending Water Management Benefit Capital Projects Fund Balance	171,331	(41,950)	(804,154)	(41,950)	(41,950)	(41,950)	(41,950)	(41,950)