St. Lucie West Services District

FINAL BUDGET
FOR FISCAL YEAR ENDED SEPTEMBER 30 , 2013

September 4, 2012

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 2012-2013 Annual Budget and FY 2013- 2017 Capital Improvement Plan

Dear Honorable Chairman and Supervisors:

I am pleased to present the annual budget for FY 2012-2013 and the FY 2013-2017 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 in Fiscal Year 2011-2012 and some of the major projects that were completed in FY 2012 were:

New Administration Office complex backup generator.
Several lift stations were rehabilitated with fencing and driveways in FY 2012. 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 2012 and operating as designed.

Fiscal Year 2012-2013 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 for the past two fiscal years. The budget for FY 2012-2013 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

450 S.W. Utility Drive ● Port St Lucie, FL 34986 ● Office (772) 340-0220 ● Fax (772) 871-5771

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.

General Fund

$3,500,000

$3,000,000

Unreserved Fund Balance as a % of
Total Expenditures

70%

$2,500,000

60%

$2,000,000

50%

40%

$1,500,000

30%

$1,000,000

20%

10%

$500,000

0%

$‐

FY 2011 FY 2012 FY 2013 FY 2014 FY 2015 FY 2016 FY 2017

FY 2011 FY 2012 FY 2013 FY 2014 FY 2015 FY 2016 FY 2017
                  Total Revenues	Total Expenses	Unreserved Fund Balance

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

80%

Unreserved Utility Fund Balance as a % of Total
Expenditures

$10,000,000

70%

60%

$8,000,000

50%

$6,000,000

40%

$4,000,000

30%

20%

$2,000,000

10%

$‐

FY 2011

FY 2012	FY 2013

FY 2014

FY 2015	FY 2016

FY 2017

0%

                   Total Revenues

                   Total Expenses

                  Total Operating Expenses

              Unreserved Fund Balance

FY 2011

FY 2012

FY 2013

FY 2014

FY 2015

FY 2016

FY 2017

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 2013-2017 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
$1,365,631). 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 $263,219 for FY 2013.

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 2012-2013 budget for your review and consideration.

Sincerely,

Dennis M. Pickle
Dennis M. Pickle District Manager

ST. LUCIE WEST SERVICES DISTRICT
FY 2012/2013 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.	36
Water & Sewer Fund Capital Funding Revenue & Expenditures	49
Water & Sewer Fund Renewal & Replacement Fund…	50
Water & Sewer Fund Water Connection Fee Fund	51
Water & Sewer Fund Wastewater Connection Fee Fund	52
Other Funds
Debt Service Fund – Water Management Benefit Series 2010 Five-Year Operating Forecast	53
Debt Service Fund – Cascades Series 2010 Five-Year Operating Forecast	54
Water Management Benefit Capital Projects Five-Year Operating Forecast	55

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 page of this budget. Separate assessments on the District property owners are assigned exclusively for the Water Management Benefit Series 2010 and the Cascades Series 2010 Debt Service Funds. The proceeds of these assessments can be used for no other purpose than the debt service of these two bond issues.

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 surplus and are budgeting for a deficit in FY 2013. The deficit is due to two main factors; one factor is the Exotic Plant Removal maintenance contract of $75,000 for enhanced plant removal and the other main factor is the funding of the Renewal and Replacement Fund. The deficit will be funded from the unrestricted fund balance which remains close to 50% of total expenses. The General Fund for both FY 2012 and 2013 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 2.9% for FY 2013 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 6% this year, and liability insurance 10% 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 increase to the Special Assessment rates proposed within this year’s budget for FY 2013 is due to the increased stormwater maintenance area.

The number of ERU’s is expected to remain the same in FY 2013. Staff is projecting a $5.00 per ERU rate adjustment for this FY due to the increased stormwater maintenance area. Other than the Special Assessments we expect revenues in most categories to remain the same per year for each of the next five years. Fiscal years 2014, 2015, 2016 and 2017 reflect no increase in assessments.

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 2013 are as follows: One vehicle replacement for the administration division, construction of a equipment storage building for all divisions in the GF, construction of a chemical storage building for the Aquatics Division, one replacement vehicle for the storm water division, one tractor replacement for the storm water division, a side arm mower replacement for the storm water division, and a chipper replacement for the Exotic Plant Removal Division. The General Fund Renewal and Replacement Fund Projects are the Magnolia Lakes Stormwater Irrigation Pump Station, a budget of $110,000 for emergency storm water projects and $250,000 is budgeted for the street to pond stormwater repairs in the POA’s. The list of capital items total $1,126,730 in the General Fund for FY 2013.

   Storm Water Drainage Fees
59.13%

Special Assessments   
40.40%

   Miscellaneous Fees 0.19%

Interest 0.07%   

Interfund Transfers   
0.00%

Project Maintenance Permit Fees 0.00% Fees 0.22%   

TOTAL REVENUES	$	2,780,485

PERCENT
 	TOTALS	 	REVENUES	

Storm Water Drainage Fees	1,644,085	59.13%	
Special Assessments	1,123,276	40.40%	
Interfund Transfers	-	0.00%	
Interest	1,870	0.07%	
Project Maintenance Fees	6,055	0.22%	
Permit Fees	-	0.00%	
Miscellaneous Fees	 	5,200	 	0.19%	
TOTAL OPERATIONAL REVENUE	$	2,780,485	100.00%	
GENERAL FUND PRIOR YEARS BALANCE	$	1,885,435		

Administration Division 23.83%

   Stormwater Maintenance
Division 18.45%

Exotic Plant Removal Division 13.08%

   Aquatics Division 16.62%

Legal Services   
1.35%
Capital Improvement
Projects R&R Fund   
15.81%
Finance   
4.68%

0.50%

   Supervisors
   Pollution Control 0.02%

Board of

Shop Operations   
2.87%

Clerk to the Board
   0.38%
District Manager 0.75%

Engineering Services 1.65%   

TOTAL EXPENDITURES	$	3,202,803

PERCENT
 	TOTALS	EXPENDITURES 

Aquatics Division	532,224	16.62%	
Stormwater Maintenance Division	590,711	18.44%	
Administration Division	762,934	23.82%	
Exotic Plant Removal Division	418,942	13.08%	
Finance	149,785	4.68%	
Capital Improvement Projects R&R Fund	506,164	15.80%	
Legal Services	43,205	1.35%	
Shop Operations	91,998	2.87%	
Engineering Services	52,832	1.65%	
District Manager	24,137	0.75%	
Board of Supervisors	16,075	0.50%	
Clerk to the Board	12,233	0.38%	
Pollution Control	516	0.02%	
Grant Management	 	1,046	 	0.03%	

TOTAL EXPENDITURES

$	3,202,803

100.00%

ADD REVENUES:	 	FY 2011	
 	ACTUAL		 	FY 2012	 ORIGINAL BUDGET	 	FY 2012	
 	ESTIMATE		 	FY 2013	
     PROPOSED		
Special Assessments	1,092,072	1,061,496	1,073,982	1,123,276	
Stormwater Drainage Fees	1,724,897	1,619,591	1,644,085	1,644,085	
Other Revenues	 	4,844	 	26,328	 	36,443	 	13,125	
TOTAL OPERATING REVENUES	2,821,814	2,707,415	2,754,510	2,780,485	
FUND BALANCE, October 1	1,226,910	1,671,783	1,671,783	1,885,435	
TOTAL REVENUES AVAILABLE	4,048,724	4,379,198	4,426,293	4,665,920	

DEDUCT EXPENDITURES:
Board of Supervisors	

15,809	

20,125	

16,025	

16,075	
District Manager	20,437	26,348	23,548	24,137	
Finance	100,266	118,036	137,408	149,785	
Grant Management	-	2,030	1,030	1,046	
Clerk to the Board	10,108	12,751	11,951	12,233	
Legal Services	35,010	58,525	42,525	43,205	
Engineering Services	41,527	50,000	52,000	52,832	
Pollution Control	-	508	508	516	
Administration Division	794,137	787,840	755,538	762,934	
Aquatics Division	442,646	607,174	579,806	532,224	
Stormwater Maintenance Division	522,429	596,300	547,300	590,711	
Exotic Plant Removal Division	313,157	296,909	290,909	418,942	
Shop Operations	81,415	90,110	82,310	91,998	
Capital Improvement Projects R&R	-	-	-	506,164	

TOTAL EXPENDITURES	
2,376,941	
2,666,656	
2,540,858	
3,202,803	
FUND BALANCE, SEPTEMBER 30	 	1,671,783 	 	1,712,542 	 	1,885,435 	 	1,463,118 	

-	-	
-	-	
5,200	5,408	
1,644,085	1,645,729	
6,055	6,176	
1,870	2,057	
1,123,276	1,123,276	
-	-	
-	-	
$	2,780,485	$ 2,782,646	

12,000	12,000	
918	918	
547	556	
1,453	1,479	
1,157	1,178	
16,075	16,132	

6,187	6,299	
1,201	1,222	
1,044	1,063	
14,524	14,786	
606	616	
466	475	
108	110	
24,137	24,571	

2,030	2,030	
1,608	1,637	
-	-	
30,892	31,448	
16,718	13,519	
6,410	6,525	
67,906	71,302	
-	-	
24,220	24,220	
149,785	150,681	

-		1,030	1,046	1,065	1,087	1,111	1,135	
-	-	1,030	-	1,046	1,065	1,087	1,111	1,135	

		
Actual		
Actual YTD		
Estimate EOY		Final Amended
Budget		
Budget			
Forecast		
		FY 2011		FY 2012		FY 2012		FY 2012		FY 2013		FY 2014	FY 2015	FY 2016	FY 2017	
	
General Fund Fund Balance (Beginning)	
1,226,910		
1,671,783		
1,671,783		
1,671,783		
1,885,435		
1,463,118	
1,611,395	
1,721,109	
1,765,752	
	OPERATING REVENUE															
1-04001	Permit Fees	-		-		-		-					-	-	-	
1-04002	Grant Revenue	-		642,930		771,516		-					-	-	-	
1-04003	Miscellaneous Fees	2,661		3,856		4,627		5,000					5,624	5,849	6,083	
1-04004	Storm Water Drainage Fees	1,724,897		1,644,085		1,644,085		1,644,085					1,647,375	1,649,022	1,650,671	
1-04005	Project Maintenance Fees	-				-		5,936					6,300	6,425	6,554	
1-04006	Interest	2,183		8		9		1,700					2,263	2,489	2,738	
1-04007
1-04008	Special Assessments
Interfund Transfers	1,092,072
-		1,073,982
-		1,073,982
-		1,073,982
-					1,123,276
-	1,123,276
-	1,123,276
-	
1-04009   Miscellaneous Income	- 	 	23,807	 	28,568	 	23,807 		 	- 	 	- 	 	- 	
 	Total Revenues	$	2,821,814 	  $	3,388,668 	  $ 3,522,788 	   $	2,754,510 		  $	2,784,837 	   $ 2,787,062 	  $ 2,789,322 	
	
OPERATING EXPENSES
 Board of Supervisors									
1-05001	Executive Salaries	13,102	8,900	10,680	12,000		12,000	12,000	12,000	
1-05002	FICA	268	266	319	918		918	918	918	
1-05012	Other Contractual Services	-	3	4	538		568	580	593	
1-05015	Board Meeting Expenses	1,352	92	111	1,430		1,509	1,542	1,576	
1-05016   Contingencies	1,088	 	147	 	176	 	1,139		 	1,202	1,228	1,255	
 	TOTAL BOARD OF SUPERVISORS	15,809 	 	9,408 	 	11,289 	 	16,025 		 	16,196	16,268	16,342 	
	
District Manager									
1-06001	Assessment Fees & Costs	5,630	5,636	6,763	6,090		6,425	6,566	6,711	
1-06002	Other Contractual Services	-	-	-	1,167		1,247	1,274	1,302	
1-06003	Operations & Maintenance Services	903	612	734	1,015		1,084	1,108	1,133	
1-06005	Management Contract	13,905	-	-	14,115		15,081	15,413	15,752	
1-06009	Travel & Per Diem	-	-	-	596		629	643	657	
1-06012	Miscellaneous Expense	-	-	-	459		484	495	506	
1-06013    Subscriptions & Dues	- 	 	- 	 	- 	 	106		 	112	 	114	 	117	
 	TOTAL DISTRICT MANAGER	20,437 	 	6,247 	 	7,497 	- 	23,548 		 	25,063 	 	25,614 	 	26,177 	
	
Finance									
1-07001	Dissemination Agent	2,000	-	-	2,030		2,030	2,030	2,030	
1-07002	Arbitrage	-	-	-	1,583		1,670	1,707	1,744	
1-07003	Assessment Fees & Costs	-	-	-	-		-	-	-	
1-07004	Accounting Services	30,095	25,227	30,273	30,021		32,077	32,782	33,504	
1-07005	Auditing	11,585	11,790	14,148	13,010		13,789	14,093	14,403	
1-07007	Banking Services	4,256	5,637	6,765	6,309		6,656	6,802	6,952	
1-07009	Property & Casualty Insurance	46,174	51,993	62,392	61,733		74,867	78,610	80,182	
1-07015	Office Supplies	-	65	78	-		-	-	-	
1-07018   Property Taxes & Assessments	6,156	 	22,722	 	22,722 	 	22,722 	 	24,220 	 	24,220 	 	24,220 	
 	TOTAL FINANCE	100,266 	 	117,435 	 	136,377 	- 	137,408 	-	 	155,309 	 	160,245 	 	163,035 	

Grant Management						
1-12001  Contractual Services -GM	- 	 						
 	TOTAL GRANT MANAGEMENT	- 	 	- 					
	Clerk to the Board										
1-13002	Other Contractual Services	6,021	5,009	6,011	6,998	7,201	7,331	7,477	7,642	7,810	
1-13004	Postage & Freight	689	635	762	1,182	1,201	1,223	1,247	1,274	1,302	
1-13005	Printing & Binding	1,618	1,098	1,318	2,082	2,115	2,153	2,196	2,245	2,294	
1-13007	Legal Ads	1,779	309	371	1,689	1,716	1,747	1,782	1,821	1,861	

Actual FY 2011

Actual YTD FY 2012
 	7,051 

28,492
 	5,366
 	33,857 

 	42,103
 	42,103 		
Estimate EOY FY 2012
 	8,461 

34,190
 	6,439 
 	40,629 

 	50,524 
 	50,524 	Final Amended Budget
FY 2012
 	11,951 

34,405
 	8,120
- 	42,525 

 	52,000
- 	52,000 	
Budget FY 2013
12,233

34,955
8,250
-	43,205

-		

FY 2014
12,453

35,585
8,398
43,983	
For
FY 2015
 	12,702 

36,296
 	8,566
 	44,863 

 	54,859 
 	54,859 	
ecast
FY 2016
 	12,982 

37,095
 	8,755
 	45,850 

 	56,066 
 	56,066 	

FY 2017
 	13,268 

37,911
 	8,947
 	46,858 

 	57,299 
 	57,299 	
 	- 		 	- 	 	508	516		525	 	536	 	548	 	560	
 	- 		 	- 	- 	508 	-	516		525	 	536 	 	548 	 	560 	

 	TOTAL CLERK TO THE BOARD	10,108 

Legal Services
1-19001    General Counsel	25,245
1-23001   Special Counsel	9,764
 	TOTAL LEGAL COUNSEL	35,010 

52,832	53,783	
52,832	53,783	

Engineering Services
1-26002   Engineering Services	41,527 
 	TOTAL ENGINEERING	41,527 

Pollution Control
1-29002  Regulatory & Permit Fees	- 
 	TOTAL POLLUTION CONTROL	- 

	ADMINISTRATION DIVISION		
	Personnel		
1-15001	Regular Salaries	165,475	139,387	167,264	178,533	184,910	189,533	194,272	199,128	204,107	
1-15002	Overtime	69	495	594	2,215	2,270	2,327	2,385	2,445	2,506	
1-15003	FICA	12,519	11,145	13,374	14,416	14,870	15,228	15,595	15,971	16,357	
1-15004	Retirement Contributions	14,037	11,777	14,132	16,312	16,846	17,267	17,699	18,142	18,595	
1-15005	Health/Life/Dental Insurance	221,292	233,015	279,618	286,742	282,742	311,016	332,787	356,082	381,008	
1-15006	Workers Comp	26,757	18,684	22,421	30,624	32,461	35,708	37,493	39,368	40,155	
1-15007	Unemployment Insurance	5,925	10,380	12,457	14,945	15,378	15,763	16,157	16,561	16,975	
1-15008	Employee Compensation Study	-	-	-	-	-	-	-	-	-	
1-15009	Travel & Per Diem	102	-	-	1,632	1,658	1,688	1,722	1,760	1,798	
1-15010	Uniforms	657	399	478	1,315	1,336	1,360	1,387	1,418	1,449	
1-15011	Subscriptions & Dues	155	18	21	528	536	546	557	569	582	
1-15012	Training, Cont. Educ., and Licensing	892	335	402	1,667	1,694	1,724	1,759	1,797	1,837	
1-15013	Vehicle Allowance	 	- 	 	5,400	6,480	7,200	7,200	7,200	7,200	7,200	7,200	
Total Administration Personnel: 	447,879	 	431,035	517,242	556,129	561,903	599,361	629,013	660,441	692,568

ADMIN Operating	
1-33001	Other Contractual Services	43,643	32,303	38,764	41,155	41,978	42,818	43,674	44,547	45,438	
1-33002	Website Maintenance	2,729	1,782	2,138	3,148	3,211	3,275	3,341	3,407	3,476	
1-33003	Maintenance Contracts	-	-	-	-	-	-	-	-	-	
1-33004	Water - Irrigation	2,430	2,561	3,073	3,329	3,396	3,463	3,533	3,603	3,675	
1-33005	Telephone & Cell Service	14,815	12,705	15,246	16,514	16,844	17,181	17,525	17,875	18,233	
1-33006	Postage & Freight	1,253	224	269	1,341	1,368	1,395	1,423	1,452	1,481	
1-33007	Electricity Services	2,260	2,533	3,039	3,854	3,931	4,324	4,540	4,767	5,006	
1-33008	Cable/Newspaper	249	252	302	530	541	551	562	574	585	
1-33010	Equipment Leasing	1,999	1,187	1,425	2,254	2,299	2,345	2,392	2,440	2,489	
1-33011	Building Maintenance	513	523	628	2,080	2,122	2,164	2,207	2,251	2,296	
1-33012	Vehicle Maintenance	1,076	68	82	1,613	1,645	1,678	1,712	1,746	1,781	
1-33013	Equipment Maintenance	-	23	27	959	978	998	1,018	1,038	1,059	
1-33014	Printing & Binding	69	18	22	1,091	1,113	1,135	1,158	1,181	1,205	
1-33015	Legal Ads	-	-	-	-	-	-	-	-	-	
1-33016	Miscellaneous Expense	(694)	4,062	4,874	4,890	4,988	5,088	5,189	5,293	5,399	
1-33017	Record Storage	642	576	691	1,020	1,040	1,061	1,082	1,104	1,126	
1-33018	Contigencies - Hurricane	202	-	-	20,400	20,400	20,400	20,400	20,400	20,400	
1-33019	Office Supplies	10,331	6,228	7,473	8,873	9,050	9,231	9,416	9,604	9,797	
1-33020	Fuel & Lubricants - Vehicle	47,565	24,929	29,914	42,034	46,237	50,861	53,404	56,074	58,878	
1-33021	Cleaning Supplies	2,678	1,153	1,383	2,244	2,289	2,335	2,381	2,429	2,478	
1-33022	Computer Software	460	-	-	852	869	886	904	922	941	
1-33023	Computer Hardware/ Supplies	5,434	-	-	4,273	4,358	4,446	4,535	4,625	-	
1-33024	Fuel & Lubricants - Equipment	19,927	11,765	14,118	18,612	20,473	22,521	23,647	24,829	26,070	

Actual FY 2011
Minor Construction Expenses	8,600	
Actual YTD FY 2012	
	1,832	
Total Administration Operating:	166,180	104,722	
Capital Outlay Administration
Equipment Building Other	
- 180,078
-	
- 13,091
-	
Total Administration Capital Outlay:	180,078
 	TOTAL ADMINISTRATION	794,137 AQUATICS DIVISION
Personnel
Regular Salaries	248,144
Overtime	17,122
FICA	19,916
Retirement Contributions	24,525
Travel & Per Diem	-
Uniforms	1,950
Subscriptions & Dues	35
Training, Cont. Educ., and Licensing	 	2,606
Total Aquatics Personnel: 	314,299 
Aquatics Operating
Operations & Maintenance Svc	3,825
Laboratory Services	55
Disposal Fees	-
Water Quality Monitoring	2,962
Operating Supplies	7,828
Storm Ditch Maint	-
Landscape Materials	160
Vehicle Maintenance	1,292
Equipment Maintenance	11,967
Miscellaneous Expense	205
Chemicals	90,298
Machinery & Equipment	 	9,755
Total Aquatics Operating: 	128,347 Capital Outlay Aquatics
Equipment	-
Building	-
Other	-	13,091	
		
	 	548,848 

197,296
8,771
15,909
18,977

2,302
155
 	935
 	244,344 

3,846
-
- 30
5,017
- 294
3,189
7,436
276
68,219
 	347
 	88,654 

94,082
-
-	
Total Aquatics Capital Outlay:	-	94,082	
			
TOTAL AQUATICS DIVISION	442,646	427,080	

STORM WATER MANAGEMENT DIVISION
Personnel
Regular Salaries	244,165
Overtime	10,751
FICA	19,052
Retirement Contributions	18,817
Travel & Per Diem	-
Uniforms	1,716
Subscriptions & Dues	25
Training, Cont. Educ., and Licensing	 	410
Total Storm Water Personnel: 	294,937 Storm Water Operating	

193,369
9,936
15,388
17,711
- 2,156
-
 	189
 	238,748 	

Estimate EOY FY 2012
2,198	Final Amended
Budget FY 2012
4,343	
Budget FY 2013	

FY 2014
3,060	
Forecast
FY 2015
3,121	

FY 2016
5,000	

FY 2017	

-	
		3,000						

-	-	8,900	-	-	-	-	
15,709	14,000	-	-	-	-	-	
-	-	-	-	-	-	-	

236,755	248,675	257,387	263,821	270,417	277,177	284,107	
10,525	17,870	18,317	18,775	19,244	19,725	20,218	
19,091	20,467	21,091	21,619	22,159	22,713	23,281	
22,773	24,579	24,813	25,434	26,069	26,721	27,389	
-	1,091	1,113	1,135	1,158	1,181	1,205	
2,762	3,020	3,080	3,142	3,205	3,269	3,334	
186	212	216	221	225	229	234	
1,122	3,160	3,223	3,223	3,288	3,353	3,420	

232,043	256,795	293,242	300,573	308,087	315,790	323,684	
11,923	11,118	11,396	11,681	11,973	12,272	12,579	
18,466	20,495	23,305	23,887	24,485	25,097	25,724	
21,253	24,112	27,417	28,103	28,805	29,526	30,264	
-	561	572	584	595	607	619	
2,587	3,182	3,246	3,311	3,377	3,444	3,513	
-	212	216	221	225	229	234	
227	2,660	2,713	2,713	2,767	2,823	2,879	

1-33025					

125,667		

185,409		

192,131		

201,217	

207,164	

215,164	

211,812	
1-33101															
1-33102															
1-33103					
15,709

 	658,617 		
14,000

 	755,538 	

-	
8,900

 	762,934			
- 800,578 	
-

 	836,177 	
-

 	875,605 	
-

 	904,380 	
1-14001															
1-14002															
1-14003															
1-14004															
1-14007															
1-14008															
1-14009															
1-14010															
					293,213		319,074		329,241		337,369	345,765	354,369	363,188	
															
1-31001					4,616		7,700		7,854		8,011	8,171	8,335	8,501	
1-31002					-		811		827		844	861	878	895	
1-31003					-		795		811		827	844	861	878	
1-31004					36		-		-		-	-	-	-	
1-31005					6,021		8,180		8,344		8,510	8,681	8,854	9,031	
1-31006					-		1,260		1,285		1,311	1,337	1,364	1,391	
1-31007					353		2,070		2,111		2,154	2,197	2,241	2,285	
1-31008					3,827		4,670		4,763		4,859	4,956	5,055	5,156	
1-31009					8,923		13,441		13,710		13,984	14,264	14,549	14,840	
1-31010					331		1,061		1,082		1,104	1,126	1,148	1,171	
1-31011					81,862		120,132		127,535		133,911	140,607	147,637	155,019	
1-31012					 	416		 	6,530		6,661		 	6,794	 	6,930	 	6,768	 	6,604	
					 	106,385 		 	166,650 		 	174,983 		 	182,309 	 	189,972 	 	197,690 	 	205,773 	
1-31101					112,898		94,082		-		15,000	-	-	-	
1-31102					-		-		28,000		-	-	-	-	
1-31103					-		-		-		-	-	-	-	
					112,898		94,082		28,000		15,000	-	-	-	

 	512,496 		
 	579,806		
-		
532,224			
534,678		
535,737		
552,059		
568,961 	
1-16001															
1-16002															
1-16003															
1-16004															
1-16007															
1-16008															
1-16009															
1-16010					
286,498		
319,135
-		
362,108
 			
371,072	
380,315	
389,788	
399,497	

	
Actual FY 2011	
Actual YTD FY 2012		
Estimate EOY FY 2012		Final Amended Budget
FY 2012		
Budget FY 2013		

FY 2014	
For
FY 2015	
ecast
FY 2016	

FY 2017	
1-34001	Operations & Maintenance Svc	14,963	13,903		16,684		17,060		17,401		17,749	18,104	18,466	18,836	
1-34002	Laboratory Services	-	6,472		7,766		9,893		10,091		10,293	10,499	10,709	10,923	
1-34004	Disposal Fees	-	-		-		1,366		1,393		1,421	1,450	1,479	1,508	
1-34005	Operating Supplies	24,047	10,781		12,937		15,338		15,645		15,958	16,277	16,602	16,934	
1-34006	Storm Ditch Maint	32,895	19,661		23,594		40,500		27,540		28,091	28,653	17,000	-	
1-34007	Landscape Materials	24,422	23,595		28,313		27,000		27,540		28,091	28,653	29,226	-	
1-34008	Vehicle Maintenance	10,423	15,050		18,060		20,710		21,124		21,547	21,978	22,417	22,866	
1-34009	Equipment Maintenance	20,256	13,668		16,402		18,307		18,673		19,047	19,428	19,816	20,212	
1-34010	Miscellaneous Expense	349	22		26		653		666		679	693	707	721	
1-34011	Chemicals	799	-	528		633		1,310		1,402		1,500	1,575	1,654	1,736	
1-34012	Machinery & Equipment	5,048	1,061		1,273		4,528		4,619		4,711	4,805	4,901	4,999	
1-34013	Renewal & Replacement	75,973	21,500		25,800		55,000		-		-	-	-	-	
1-34014	Electricity Services	 	- 	 	- 		 	- 		 	1,500		5,000		 	5,500	 	5,775	 	6,064	 	6,367	
Total Storm Water Operating: 	209,175	 	126,240	 	151,488	 	213,165	 	151,094 	154,586 	157,887 	149,040 	105,102 
Capital Outlay Storm Water	
1-34101	Equipment	18,317	8,525		10,230		15,000		69,510		25,000				
1-34102	Building	-	-		-		-		8,000		-	-	-	-	
1-34103	Other - GIS Mapping	-	-		-		-		-		-	-	-	-	
	Total Storm Water Capital Outlay:	18,317	8,525		10,230	15,000	77,510	25,000	-	-	-	

 	448,216	 	547,300	-	590,711	550,658	538,202	538,828	504,599 

	EXOTIC PLANT REMOVAL DIVISION
Personnel		
1-17001	Regular Salaries	176,659	131,316	157,579	179,655	184,865	189,487	194,224	199,079	204,056	
1-17002	Overtime	6,241	6,861	8,233	10,200	10,455	10,716	10,984	11,259	11,540	
1-17003	FICA	13,640	10,463	12,555	14,524	14,942	15,316	15,698	16,091	16,493	
1-17004	Retirement Contributions	16,380	11,485	13,782	17,087	17,579	18,018	18,469	18,930	19,404	
1-17007	Travel & Per Diem	41	-	-	212	216	225	229	234	239	
1-17008	Uniforms	2,002	443	532	2,122	2,164	2,251	2,296	2,342	2,389	
1-17009	Subscriptions & Dues	-	55	66	212	216	225	229	234	239	
1-17010	Training, Cont. Educ., and Licensing	 	516	 	629	755	1,040	1,061	1,061	1,082	1,104	1,126	
	Total Exotic Plant Personnel:	 	215,479 	 	161,251 	193,502	225,052	231,498	237,298	243,212	249,273	255,485	
	Exotic Plant Operating				-						
1-35001	Operations & Maintenance Svc	11,293	100	120	4,395	4,483	4,573	4,664	4,757	4,852	
1-35002	Laboratory Services	-	-	-	265	270	276	281	287	293	
1-35003	Disposal Fees	7,115	3,005	3,606	5,986	6,106	6,228	6,352	6,479	6,609	
1-35004	Operating Supplies	13,211	10,806	12,968	13,790	14,066	14,347	14,634	14,927	15,225	
1-35005	Landscape Materials	400	2,355	2,825	4,550	4,641	4,734	4,828	4,925	5,024	
1-35006	Vehicle Maintenance	6,136	4,201	5,041	7,486	7,636	7,788	7,944	8,103	8,265	
1-35007	Equipment Maintenance	5,704	5,133	6,159	12,904	13,162	13,425	13,694	13,968	14,247	
1-35008	Chemicals	382	2,475	2,970	2,586	2,767	2,961	3,109	3,264	3,427	
1-35009	Machinery & Equipment	5,938	-	931	1,118	4,895	4,993	5,093	5,195	5,299	5,404	
1-35010	Maintenance Contracts	 	47,500	 		 	- 	 	-		75,000	 	- 	 	- 	 	- 	 	- 	
	Total Exotic Plant Operating:	 	97,678 	 	29,006 	 	34,807 	 	56,857 	 	133,123 	 	59,424 	 	60,702 	 	62,009 	 	63,347 	

TOTAL STORM WATER MANAGEMENT DIVISIO

522,429

373,514

Capital Outlay Exotic Plant
Equipment Building Other
Total Exotic Plant Capital Outlay:

-
-
-
-

-
-
-
-

-
-
-
-

9,000
-
-
9,000

46,320
8,000
- 54,320

6,500
-
-
6,500

6,500
-
-
6,500

-
-
-
-

-
-
-
-

TOTAL EXOTIC PLANT REMOVAL DIVISION

313,157

190,257

 	228,309 

 	290,909	-	418,942	303,223	310,414	311,282	318,832 

SHOP OPERATIONS DIVISION
Personnel

1-35101
1-35102
1-35103

													

1-18001															
1-18002															
1-18003															
1-18004															
1-18010															
1-18013															
1-18014															
1-18015					
37,475		
44,832		
45,771		
46,882	
48,043	
49,232	
50,451	
							-								
1-36001					2,392		5,940		6,059		6,180	6,304	6,430	6,558	
1-36002					120		704		718		732	747	762	777	
1-36003					7,667		9,047		9,228		9,412	9,601	9,793	9,989	
1-36004					3,163		4,274		4,359		4,447	4,536	4,626	4,719	
1-36005					1,323		2,662		2,715		2,770	2,825	2,881	2,939	
1-36006					 	13,004		 	14,851		15,148		 	15,451	 	15,760	 	16,075	 	16,397	
					 	27,669 		 	37,478 		 	38,228 		 	38,992 	 	39,772 	 	40,567 	 	41,379 	
1-36101					-		-		-		-	-		-	-	
1-36102					-		-		8,000		-	-		-	-	
1-36103					-		-		-		-	-		-	-	
					-		-		8,000		-	-	-	-	

 	65,144 		
 	82,310		
-		
91,998		
85,874	87,815	89,800	91,830 	

Total Operating Expenses	 	2,376,941	 	1,810,087	 	2,167,559	2,540,858	 	2,696,639	2,578,205 	2,618,959 	2,686,255 	2,713,277 

Actual FY 2011
Regular Salaries	28,472
Overtime	2,949
FICA	2,332
Retirement Contributions	2,919
Travel & Per Diem	-
Uniforms	397
Subscriptions & Dues	-
Training, Cont. Educ., and Licensing	 	- 
Total Shop Personnel: 	37,069 
Shop Operating
Operations & Maintenance Svc	4,688 Disposal Fees		-
Operating Supplies	8,711
Vehicle Maintenance	3,312
Miscellaneous Expense	3,194
Machinery & Equipment	 	12,470
Total Shop Operating: 	32,375 
Capital Outlay Shop
Equipment	11,971
Building	-
Other	-	
Actual YTD	
	FY 2012	
	24,226	
	2,221	
	1,960	
	2,380	
	-	
	427	
	-	
	 	15	
	 	31,229 	
	1,993	
	100	
	6,389	
	2,636	
	1,102	
	 	10,836	
	 	23,057 	
	-	
	-	
	-	
Total Shop Capital Outlay:	11,971	-	
			
SHOP OPERATIONS DIVISION	81,415	54,286	

NON-OPERATING INCOME AND EXPENSES
Other Expense

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

Total Expenses

  $	2,376,941	$	1,810,087	$    2,167,559	$	2,540,858 

   $	3,202,803	$ 2,634,368 

  $	2,675,122 

   $ 2,742,419 

  $ 2,769,440 

Total Revenues

  $	2,821,814	$	3,388,668	$    3,522,788	$	2,754,510 

$ 2,782,646

2,780,485

$

  $	2,784,837 

   $ 2,787,062 

  $ 2,789,322 

(422,317)

Surplus/(Deficit)	444,873	1,578,581	1,355,228	213,652	148,277	109,714	44,642	19,882

Available Operating Cash Balance (Ending)

  $	1,671,783	$	3,250,364	$    3,027,011	$	1,885,435 

   $	1,463,118	$ 1,611,395 

  $	1,721,109 

   $ 1,765,752 

  $ 1,785,633 

	Final Amended						
Estimate EOY	Budget	Budget		Forecast			
FY 2012	FY 2012	FY 2013	FY 2014	FY 2015	FY 2016	FY 2017	
29,071	31,465	32,252	33,058	33,884	34,731	35,600	
2,665	4,916	5,039	5,165	5,294	5,426	5,562	
2,353	2,860	2,853	2,924	2,997	3,072	3,149	
2,856	3,364	3,356	3,440	3,526	3,614	3,705	
-	530	541	551	562	574	585	
512	557	568	580	591	603	615	
-	80	82	83	85	87	88	
18	1,060	1,081	1,081	1,103	1,125	1,147	

 	   

     

GENERAL FUND RENEWAL & REPLACEMENT FUND

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

	Estimated Beginning Fund Balance	-	1,012,500	578,789	335,428	286,090	234,642	
ADD REVENUES:	
Interest Revenues	
-	10,125	
11,576	
6,709	
5,722	
4,693	
	5% Recommended Transfer / Annual Transfer	-	106,164	56,164	56,164	56,164	56,164	
	One Time Additional Funding (From GF Unrestricted Fund Balance) 	-		400,000 	-	-	-	-	
Cash Carry Forward for R&R CIP	 	1,012,500	-	-	-	-	- FEMA Grants Received	 		-	-	-	-	-	- 
TOTAL REVENUES AVAILABLE	1,012,500	1,528,789	646,528	398,301	347,975	295,499 DEDUCT EXPENDITURES:
Stormwater Emergency Renewal and Replacement	-	110,000	111,100	112,211	113,333	114,466
Magnolia Lakes Pump Station	-	590,000	-	-	-	-
Street to Pond Repairs (POA)	-	250,000	200,000	-	-	-
 	- 	- 	- 	- 	- 	- 

TOTAL EXPENDITURES	-	950,000	311,100	112,211	113,333	114,466
FUND BALANCE, SEPTEMBER 30	 	1,012,500 	578,789 	335,428 	286,090 	234,642            181,032 

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 increase from $106.00 per ERU to $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.

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 2013 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 2012-2013 Budget assumes a 1.6% 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 2012-2013 Budget year. The agent has been asked to provide an estimate of total premiums for FY 2012-2013 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 2012-2013 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 2.9% 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

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 2012-2013.

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 2012-2013 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 2012-2013.

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 FY2012-2013 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 2012- 2013 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. Includes a replacement vehicle for the administration division which is split between GF and UT $8,900.

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 2.9% 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. No expenditures planned 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 and $8,000 for a percentage of the GF equipment storage building.

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 2.9% cost of living increase and allowing a factor for unfilled vacancies. Staff projecting one new position due to the increased maintenance area.

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.

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 vehicle, tractor and a side arm mower for the storm water division totaling $69,510.

Building
This code is for buildings or land purchases over $1,000. $8,000 is planned for a percentage of the GF equipment storage building.

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 2.9% 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 chipper for the exotic plant removal division estimated $46,320.

Building
This code is for buildings or land purchases over $1,000. $8,000 is planned for a percentage of the GF equipment storage building.

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 2.9% 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. $8,000 is planned for a percentage of the GF equipment storage building.

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.

Magnolia Lakes Irrigation Pump Station :	$590,000	
Emergency Storm Water Repairs:	$110,000	
Street to Pond Repairs (POA):	$250,000	

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 2012 with a higher surplus than budgeted. This is mostly due to decreased operational cost in some categories and the refunding of the 2000 Series Bond. The Proposed Budget for FY 2013 recommended a Rate Increase of 2% but the proposed budget reflects no increase for FY 2013, we anticipate a surplus over $200,000 in the FY 2013 budget year.

Assumptions Used in Preparing the Budget

Inflation – A 2% inflationary rate was utilized for this FY; and a 2% inflationary rate for FY 2013 thru 2017. There are some exceptions such as health insurance (10%), and liability insurance (10%) 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 2013 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  2013  of
$3,402,181. 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
$1,365,631, the Water Connection Fee Budget is $1,074,600, the Wastewater Connection Fee Budget is
$900,000 and the Capital Outlay Budget is $61,950 for FY 2013.

Major capital projects contained in the capital budget for FY 2013 include the continuation of the Lift Station Renewal and Replacement project at $180,303, Emergency Renewal and Replacement Projects at $163,225, Reuse irrigation pump station repairs at $205,000 and the Air Header Replacement Project at the WWTF at $52,000 (FY 2013). The Water Connection Fee Fund major projects for FY2013 are the Modifications to the RO Unit $698,000 and the High Service Pump Expansion Project for $335,000 which. The Wastewater Connection Fee Fund major project for FY 2013 is the Reuse Filter Expansion Project
$900,000. Membrane Filter Replacement Program $520,000 is also budgeted in FY 2013.

   Billed Wastewater Revenues
$3,336,564.00 39.14%

Billed Irrigation   
Revenue
$1,775,198.00 20.82%

Billed Water Revenues
   $2,913,349.00 34.17%

Wholesale Water & Wastewater
$435,072.00 5.10%   

Other Operating Revenue
   $53,687.00 0.63%

AFPI Revenue
$11,257.00 0.13%

TOTAL REVENUES	$	8,525,127		

 	TOTALS		
PERCENT
 	REVENUES		
Billed Water Revenues	$	2,913,349.00	34.17%	
Billed Wastewater Revenues	$	3,336,564.00	39.14%	
Billed Irrigation Revenue	$	1,775,198.00	20.82%	
Wholesale Water & Wastewater	$	435,072.00	5.10%	
AFPI Revenue	$	11,257.00	0.13%	
Other Operating Revenue	  $	53,687.00	 	0.63%	
TOTAL REVENUE	$	8,525,127	100.00%	

W&S PRIOR YEARS FUND BALANCE	
$	4,904,724		

Water Treatment Plant Division 11.03%

Wastewater Treatment Plant Division 16.33%

Underground Utilities Division 10.79%

   Administration Division 16.25%

Irrigation Division   
4.50%

   Engineering Services 1.14%

Debt Service   
Payments 26%

   Legal Services 0.55%

   Utility Rate Consultant
0.17%

Rate Stabilization   
Fund 0.90%

  
Clerk to the Board
0.21%

Property Control 0.08%

District Manager
0.20% Finance
4.05%

Board of Supervisors   
0.20%

R & R Transfers   
7.03%

TOTAL EXPENDITURES	$	8,253,780		

 	TOTALS		
PERCENT
  EXPENDITURES 	
Board of Supervisors	$	16,337	0.20%	
District Manager	16,246	0.20%	
Finance	334,175	4.05%	
Property Control	6,366	0.08%	
Utility Rate Consultant	13,714	0.17%	
Clerk to the Board	17,308	0.21%	
Legal Services	45,738	0.55%	
Engineering Services	94,084	1.14%	
Administration Division	1,341,414	16.25%	
Water Treatment Plant Division	910,164	11.03%	
Wastewater Treatment Plant Division	1,347,683	16.33%	
Underground Utilities Division	890,474	10.79%	
Irrigation Division	371,552	4.50%	
Debt Service Payments	2,168,345	26.27%	
Rate Stabilization Fund Transfer	100,000	1.21%	
R & R Transfers	 	580,179	 	7.03%	
TOTAL EXPENDITURES	$	8,253,780	100.00%	

 	FY 2011	 	FY 2012	 	FY 2012	 	FY 2013	
 	ACTUAL	ORIGINAL BUDGET 	ESTIMATE	PROPOSED 

ADD REVENUES:
Billed Water Revenues	2,918,073		2,908,824		2,930,872		2,913,349		
Billed Wastewater Revenues	3,380,527		3,278,745		3,351,372		3,336,564		
Billed Irrigation Revenue	1,788,703		1,743,469		1,773,648		1,775,198		
Wholesale Water & Wastewater	464,957		430,913		459,177		435,072		
AFPI Revenue	7,700		38,503		11,503		11,257		
Other Operating Revenue	 	116,710		 	71,984		 	79,784		 	53,687		
TOTAL OPERATING REVENUES	8,676,671		8,472,438		8,606,356		8,525,127		
NON-OPERATING INCOME AND EXPENSES
Transfer from WCF to Pay Debt	400,000		
400,000		
400,000		
-		
TOTAL NON-OPERATING REVENUES	400,000		400,000		400,000		-		
FUND BALANCE, October 1	3,514,947		4,120,458		4,620,458		4,904,724	*	
TOTAL REVENUES AVAILABLE	12,591,618		12,992,896		13,626,814		13,429,851		

DEDUCT EXPENDITURES:
Board of Supervisors	

18,209	

20,983	

16,283	

16,337	
District Manager	15,259	16,510	15,810	16,246	
Finance	233,709	322,198	290,198	334,175	
Property Control	7,348	6,245	6,265	6,366	
Utility Rate Consultant	18,482	13,498	13,498	13,714	
Clerk to the Board	14,734	17,617	16,917	17,308	
Legal Services	36,259	47,098	46,098	45,738	
Engineering Services	95,480	139,538	104,538	94,084	
Administration Division	1,178,974	1,313,612	1,248,003	1,341,414	
Water Treatment Plant Division	729,832	900,365	866,565	910,164	
Wastewater Treatment Plant Division	1,124,254	1,290,960	1,281,460	1,347,683	
Underground Utilities Division	801,635	850,673	861,451	890,474	
Irrigation Division	288,329	387,334	335,984	371,552	
Debt Service Payments	2,684,953	2,684,913	2,389,960	2,168,345	
Rate Stabilization Fund Transfer Out	150,000	-	100,000	100,000	
Capital improvement Projects			-			-			-			- Renewal & Replacement Transfers	 	573,704	 	629,059	 	629,059	 	580,179

TOTAL EXPENDITURES	7,971,161	8,640,603	8,222,089	8,253,780

FUND BALANCE, SEPTEMBER 30	 	4,620,458 	4,352,292 	5,404,724 	5,176,071 

* This beginning balance is $500,000 less than the previous ending balance due to the $500,000 utilized for the 2011 bond refinance from the fund balance.

2,981	2,520	2,560	
-	-	-	
-	1,187	1,206	
-	2,558	2,599	
2,981	6,265	6,366	

7,381	13,498	13,714	
7,381	13,498	13,714	

Actual FY 2011

Actual YTD FY 2012

Estimate EOY FY 2012

Final Amended Budget
FY 2012

Budget FY 2013

FY 2017

FY 2016

FY 2015

FY 2014

Forecast

Water & Sewer Fund Balance (Beginning)	3,514,947	4,620,458	4,620,458	4,120,458	4,904,724	5,176,071	5,516,751	5,983,824	6,463,479	
Rate Stabilization Fund Balance (Beginning)	130,000			380,000	380,000	480,000	530,000	580,000	630,000	
OPERATING REVENUE
Grants	
-	
-	
-	
-	
-	
-	
-	
-	
-	
5-04006	Billed Water Revenue Consumption	2,918,073	2,184,904	2,913,205	2,930,872	2,913,349	2,990,176	2.6%	3,067,967	2.6%	3,147,779	2.6%	3,229,664	
5-04106	Billed Water Revenue Base													
5-04007	Billed Wastewater Revenue Consumption	3,380,527	2,528,133	3,370,844	3,351,372	3,336,564	3,425,383	2.7%	3,514,586	2.6%	3,606,109	2.6%	3,700,012	
5-04107	Billed Wastewater Revenue Base													
5-04009	Billed Irrigation Revenue Consumption	1,788,703	1,329,499	1,772,666	1,773,648	1,775,198	1,817,239	2.4%	1,864,063	2.6%	1,912,093	2.6%	1,961,359	
5-04109	Billed Irrigation Revenue Base													
5-04010	Late Fees	27,285	18,512	22,215	23,000	28,000	28,000		28,000		28,000		28,000	
5-04012	Miscellaneous Fees	60,985	43,124	51,749	44,500	15,500	15,500		15,500		15,500		15,500	
5-04014	Wholesale Water Revenue	264,997	194,920	259,894	247,843	233,715	239,232	2.4%	245,378	2.6%	251,682	2.6%	258,148	
5-04018	Meter Set Fees	4,800	1,625	1,950	4,707	4,360	3,720		3,720		3,720		3,720	
5-04021	Wholesale Wastewater Revenue	199,960	161,706	215,608	211,334	201,357	206,177	2.4%	357,210	73.3%	366,506	2.6%	376,045	
5-04022	Interest (Operating)	23,640	2,616	3,139	2,777	1,027	2,032		3,224		4,389		5,707	
	Rate Stabilization Fund	-			-	-	-		-		-		-	
5-04046	Tanker Truck Water Service	-	-	4,800	4,800	4,800	4,800	4,800	4,800	
5-04033	Water Impact (AFPI)	4,213	2,378	2,854	6,065	4,772	41,089	10,872	6,795	2,039	
5-04035	Wastewater Impact (AFPI)	3,488	 	1,969 	 	2,363 	 	5,438 	6,485	 	34,014 	 	9,000 	 	2,813 	 	1,688 	
 	Total Revenues	$  8,676,671	$	6,469,387 	  $ 8,616,486 	   $	8,606,356 	$ 8,525,127	  $ 8,807,362 	  $	9,124,320 	  $	9,350,186 	   $ 9,586,682 	
	
OPERATING EXPENSES						
	 Board of Supervisors						
5-05001	Executive Salaries	13,102	8,900	10,680	12,000	12,000	12,000	12,000	12,000	12,000	
5-05002	FICA	3,251	266	319	918	918	918	918	918	918	
5-05003	Other Contractual Services	-	-	-	730	741	755	770	787	804	
5-05004	Board Meeting Expenses	1,286	68	81	1,530	1,555	1,583	1,615	1,650	1,686	
5-05005	   Contingencies	571 	 	154 	 	185 	 	1,105 	1,123	 	1,143	1,166	1,192	1,218 	
	 	TOTAL BOARD OF SUPERVISORS	18,209 	 	9,388 	 	11,265 	 	16,283 	16,337	 	16,399	16,468	-	16,546	-	16,626 	
	
District Manager						
5-06002	Management Contract	13,905	-	-	14,114	14,523	14,785	15,080	15,412	15,751	
5-06003	   Travel & Per Diem	1,354 	 	917 	 	1,101 	 	1,696 	1,723	 	1,754	 	1,789	 	1,829	 	1,869 	
	 	TOTAL DISTRICT MANAGER	15,259 	 	917 	 	1,101 	 	15,810 	16,246	 	16,539	 	16,870	- 	17,241       - 	17,620 	
	
Finance										
5-07001	Dissemination Agent	2,000	-	2,000	2,000	2,000	2,036	2,077	2,122	2,169	
5-07002	Arbitrage	-	-	-	2,400	2,400	2,400	2,400	2,400	2,400	
5-07003	Accounting Services	41,264	35,178	42,214	45,032	46,338	47,172	48,115	49,174	50,256	
5-07004	Auditing	14,740	14,710	17,652	16,725	16,992	17,298	17,644	18,032	18,429	
5-07006	Banking Services	15,188	947	1,136	11,430	11,613	11,822	12,059	12,324	12,595	
5-07007	Property & Casualty Insurance	160,527	156,293	187,551	195,211	214,732	225,468	236,742	248,579	261,008	
5-07009	   Bad Debt	(10)	 	3 	 	3 	 	17,400 	40,100	 	41,200 	 	42,200 	 	43,300 	 	44,500 	
	 	TOTAL FINANCE	233,709 	 	207,130 	 	250,556 	 	290,198 	334,175	 	347,397 	 	361,237 	- 	375,932 	- 	391,357 	
	
Property Control				
5-09001	Building & Land Rental	2,520	2,484		2,606	2,659	2,717	2,777	
5-09002	Vehicle Leasing	-	-		-	-	-	-	
5-09003	Computer Software/Licensing	589	-		1,228	1,253	1,280	1,308	
5-09004	   Computer Hardware/Supplies	4,238 	 	- 		 	2,646	2,699	2,758	2,819 	
	 TOTAL PROPERTY CONTROL	7,348 	 	2,484 		 	6,480	6,610	-	6,755	-	6,904 	
	
Utility Rate Consultant				
5-11001	    Other Contractual Services	18,482 	 	6,150 		 	13,961	14,240	14,553	14,874 	
	 TOTAL RATE CONSULTANT	18,482 	 	6,150 		 	13,961	14,240	-	14,553	-	14,874 	
	
Clerk to the Board										
5-13002	Other Contractual Services	8,292	7,513	9,016	9,228	9,496	9,667	9,860	10,077	10,298	
5-13004	Postage & Freight	1,034	952	1,142	1,334	1,355	1,380	1,407	1,438	1,470	
5-13005	Printing & Binding	3,167	1,647	1,977	3,418	3,473	3,535	3,606	3,685	3,766	

Actual FY 2011

Actual YTD FY 2012

Estimate EOY FY 2012

Final Amended Budget
FY 2012

Budget FY 2013

FY 2017

FY 2016

FY 2015

FY 2014

Forecast

 	309 	 	371 	 	2,937 	2,984	 	3,038 	 	3,098 	 	3,167 	 	3,236 	
 	10,422 	 	12,506 	 	16,917 	17,308	 	17,619 	 	17,972 	 	18,367 	 	18,771 	
								
30,767	36,920	36,643	37,229	37,899	38,657	39,507	40,376	
 	5,366 	 	6,439 	 	9,455 	8,509	 	8,594 	 	8,680 	 	8,767 	 	8,767 	
 	36,133 	 	43,359 	 	46,098 	45,738	 	46,493 	 	47,337 	- 	48,274 	- 	49,143 	
								
 	46,475 	 	63,770 	 	104,538 	94,084	 	97,848 	 	73,386 	 	55,039 	 	56,140 	
 	46,475 	 	63,770 	 	104,538 	 	94,084 	 	97,848 	 	73,386 	- 	55,039 	- 	56,140 	

5-13006	Legal Ads	2,241 
 	TOTAL CLERK TO THE BOARD	14,734 

Legal Services
5-19001	General Counsel	27,061
5-23001	Special Counsel	9,198 
 	TOTAL LEGAL COUNSEL	36,259 

Engineering Services
5-26002	Engineering Services	95,480 

361,508	353,603	400,857	
5,502	7,076	7,281	
21,958	28,143	31,773	
25,849	32,461	36,732	
375,938	380,803	376,803	
22,421	31,648	33,863	
13,525	13,608	15,948	
-	888	902	
2,672	2,933	2,980	
123	650	660	
424	1,400	1,422	
6,480	7,200	7,200	
836,400	860,413	916,424	

 	TOTAL ENGINEERING	95,480 

	ADMINISTRATION DIVISION
Personnel		
5-14001	Regular Salaries	294,823	301,256		460,879	472,401	484,211	496,316	
5-14003	Overtime	5,284	4,585		7,463	7,650	7,841	8,037	
5-14004	FICA	24,165	18,298		36,379	37,275	38,193	39,134	
5-14005	Retirement Contributions	27,745	21,541		42,151	43,205	44,285	45,392	
5-14006	Health/Life/Dental Insurance	322,028	313,282		414,483	455,932	501,525	551,677	
5-14007	Workers Comp	26,757	18,684		37,250	40,975	45,072	49,579	
5-14008	Unemployment Compensation	454	11,271		16,347	16,756	17,174	17,604	
5-14009	Travel & Per Diem	400	-		918	937	957	978	
5-14010	Uniforms	1,464	1,800		3,034	3,094	3,162	3,232	
5-14011	Subscriptions & Dues	440	103		672	686	701	716	
5-14012	Training & Education Costs	889	353		1,422	1,422	1,422	1,422	
5-14013	Vehicle Allowance	 	- 	 	5,400 		 	7,200	7,200	7,200	7,200 	
		Total Administration Personnel: 	704,448 	 	696,574 		 	1,028,199	1,087,531	1,151,744	1,221,288 	
	ADMIN Operating								
5-29001	Other Contractual Services	103,115	83,962		138,496	141,266	144,091	146,973	
5-29002	Website Maintenance	2,729	1,782		3,328	3,395	3,463	3,532	
5-29003	Operating Supplies	9,060	5,813		9,236	9,420	9,609	9,801	
5-29004	Storm Water Fees	17,799	-		17,799	17,799	17,799	17,799	
5-29005	Telephone & Cell Service	15,576	13,576		17,426	17,774	18,130	18,492	
5-29006	Postage & Freight	34,286	27,588		37,793	38,548	39,319	40,106	
5-29007	Equipment Leasing	3,095	1,317		1,993	2,033	2,074	2,115	
5-29008	Vehicle Maintenance	467	793		1,948	1,987	2,026	2,067	
5-29009	Equipment Maintenance	305	23		700	715	732	749	
5-29010	Miscellaneous Expenses	1,195	246		1,361	1,388	1,416	1,444	
5-29011	Contingencies - Hurricane	-	-		-	-	-	-	
5-29012	Office Supplies	14,401	7,270		14,158	14,300	14,443	14,587	
5-29013	Fuel & Lubricants - Vehicle	54,871	47,600		70,228	77,251	84,976	93,474	
5-29014	Fuel & Lubricants - Equipment	17,632	10,362		19,069	20,976	23,073	25,380	
5-29015	Minor Construction Expenses	8,659	2,112		5,782	5,897	6,015	6,135	
5-29016	Project Maintenance Fees	-	-		6,176	6,299	6,425	6,554	
5-29017	Contingency (1.5%)	-	-		83,486	86,329	89,459	93,070	
5-29018	Electricity Services	964	934					 	4,719	4,955	5,203	5,463 	
	Total Administration Operating:	284,156	203,378					 	433,696	450,332	468,252	487,741 	
	Capital Outlay Administration								
5-29101	Equipment	11,971	12,600		12,600	12,600	8,900	-	-	-	-	
5-29102	Building	178,399	13,091		13,091	13,091	-	-	-	-	-	

100,754	103,706	135,780	
2,138	3,199	3,263	
6,976	8,877	9,055	
17,023	17,799	17,799	
16,291	16,749	17,084	
33,105	36,325	37,052	
1,580	1,916	1,954	
952	1,872	1,909	
27	672	685	
296	1,308	1,334	
-	-	-	
8,724	13,879	14,018	
57,120	58,040	63,844	
12,435	15,464	17,335	
2,534	5,557	5,668	
-	5,936	6,055	
-	66,700	78,965	
1,121	3,900	4,290	
261,077	361,899	416,090	

5-29103	Other

-
190,370

-
25,691

Total Administration Capital Outlay:

 	-	-	-	- 

-

-

-

 	25,691	25,691	8,900	 	-	-	-	- 

	 	TOTAL ADMINISTRATION	1,178,974 		 	925,642 		 	1,123,167 		 	1,248,003 	 	1,341,414 	 	1,461,895 		 	1,537,863 	- 	1,619,996 	- 	1,709,029 	
	WATER TREATMENT PLANT DIVISION
Personnel													
5-15001	Regular Salaries	202,357		174,219		209,063		221,268	228,485	234,197		240,052	246,053	252,204	
5-15002	Overtime	16,871		13,872		16,646		20,635	21,233	21,764		22,308	22,866	23,438	
5-15003	FICA	17,139		14,194		17,033		18,888	19,103	19,581		20,071	20,572	21,087	
5-15004	Retirement Contributions	16,222		16,119		19,343		22,221	22,475	23,037		23,612	24,203	24,808	

Actual FY 2011

Actual YTD FY 2012

Estimate EOY FY 2012

Final Amended Budget
FY 2012

Budget FY 2013

FY 2017

FY 2016

FY 2015

FY 2014

Forecast

5-15007
5-15008
5-15009
5-15010

855	872	892	911

- 1,066
- 473

827
1,588
1,079
1,580

840
1,613
1,096
1,580

1,642	1,675	1,712	1,750
1,116	1,138	1,163	1,189
 	1,580	1,580	1,580	1,580 

40,192
5,942
22,206
13,396
209,803
1,239
62,192
1,583
252,185
 	5,000 

 	263,624	288,086	296,426	 	303,772	311,309	319,041	326,967 

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

36,400	39,404
-	5,825
16,350	21,771
8,024	13,133
188,087	190,730
42	1,215
51,552	60,973
819	1,552
216,887	240,176
 	2,544	 	3,700 

40,996	41,816	42,652	43,505
6,060	6,182	6,305	6,431
22,651	23,104	23,566	24,037
13,664	13,937	14,216	14,500
230,783	242,322	254,439	267,161
1,264	1,289	1,315	1,341
63,499	64,895	66,388	67,915
1,615	1,647	1,680	1,714
264,794	270,090	275,492	281,002
 	5,000	 	5,000	 	5,000	 	5,000 

 	520,705	 	578,479 	613,738	 	650,325	 	670,282	 	691,052	 	712,605 

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	-	- 

 	784,328	 	866,565	910,164	 	954,097	1,006,591	-	1,010,093	-	1,039,572 

-	-	-	-	-

216,926
25,734
18,632
22,199
- 1,666
377
654

228,143
33,400
20,390
23,989
1,655
2,088
1,324
2,000

235,659
34,369
20,657
24,302
1,681
2,121
1,345
2,000

241,551	247,589	253,779	260,124
35,228	36,109	37,011	37,937
21,174	21,703	22,245	22,802
24,910	25,533	26,171	26,825
1,712	1,746	1,784	1,824
2,160	2,203	2,251	2,301
1,369	1,397	1,428	1,459
 	2,000	2,000	2,000	2,000 
 	286,188	312,989	322,135	 	330,103	338,279	346,670	355,270 

40,662
6,745
36,663
16,989
529,653
195,835
2,350
104,432
282
 	91,937 

-

5-31001
5-31002
5-31003
5-31004
5-31005
5-31006
5-31007
5-31008
5-31009
5-31010

25,764	39,865
4,438	6,613
27,431	35,944
14,062	16,656
490,049	500,475
175,074	178,032
2,147	2,304
83,414	102,384
-	276
 	71,636	 	85,922 

41,476	42,305	43,151	44,014
6,880	7,018	7,158	7,301
37,396	38,144	38,907	39,685
17,329	17,675	18,029	18,390
561,061	594,893	631,360	670,062
215,419	226,190	237,499	249,374
2,397	2,445	2,494	2,544
106,625	108,970	111,477	114,041
287	293	299	305
 	98,372	 	103,291	 	108,455	 	113,878 

 	894,016	 	968,471 	1,025,547	 	1,087,242	 	1,141,224	 	1,198,829	 	1,259,594 

Travel & Per Diem	49		-	
Uniforms	781		888	
Subscriptions & Dues	75		-	
Training & Education Costs	 	1,359 		 	394 	
Total WTP Personnel: 	254,852 		 	219,686 	
WTP Operating			
Other Contractual Services	31,027		30,333	
Operations & Maintenance Services	6,433		-	
Laboratory Services	19,178		13,625	
Operating Supplies	11,945		6,686	
Electricity Services	166,651		156,739	
Vehicle Maintenance	26		35	
Plant Maintenance	44,757		42,960	
Miscellaneous Expenses	360		682	
Chemicals	193,503		180,739	
Water Conservation Grant Program	 	1,100 		 	2,120 	
Total WTP Operating: 	474,980 		 	433,920 	
Capital Outlay WTP			
Equipment	-		-	
Building	-		-	
Other	-		-	
Total WTP Capital Outlay:	-		-	
TOTAL WATER TREATMENT PLANT DIVISION	729,832	-	653,607	

WASTEWATER TREATMENT PLANT DIVISION			
Personnel			
Regular Salaries	226,263		180,772	
Overtime	27,775		21,445	
FICA	19,062		15,526	
Retirement Contributions	22,750		18,499	
Travel & Per Diem	412		-	
Uniforms	1,262		1,388	
Subscriptions & Dues	857		314	
Training & Education Costs	 	783 		 	545 	
Total WWTP Personnel: 	299,164 		 	238,490 	
WWTP Operating			
Other Contractual Services	38,806		21,470	
Operations & Maintenance Services	4,670		3,698	
Laboratory Services	29,269		22,859	
Operating Supplies	16,489		11,719	
Sludge Disposal	418,484		408,374	
Electricity Services	153,228		145,895	
Vehicle Maintenance	194		1,789	
Plant Maintenance	75,752		69,511	
Miscellaneous Expenses	-		-	
Chemicals	 	88,198 		 	59,696 	
Total WWTP Operating: 	825,090 		 	745,013 	
Capital Outlay WWTP			
Equipment	-		-	
Building	-		-	
Other	-		-	
Total WWTP Capital Outlay:	-	-	
			
TOTAL WASTEWATER TREATMENT PLANT DIVISI	1,124,254	-	983,503	

UNDERGROUND UTILITIES DIVISION
Personnel		

5-31101
5-31102
5-31103

24,333	-	-

-
-
-

-
-
-

-
-
-

-	-	-	-
 	-	-	-	- 
 	-	-	-	 	24,333	-	-	- 

 	1,180,203	 	1,281,460	1,347,683	 	1,441,677	1,479,503	-	1,545,499	-	1,614,864 

Actual FY 2011

Actual YTD FY 2012

Estimate EOY FY 2012

Final Amended Budget
FY 2012

Budget FY 2013

FY 2017

FY 2016

FY 2015

FY 2014

Forecast

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

382,216	391,771	401,565	411,604

307,043
48,598
32,698
36,761
7
6,620
450
907

357,525
50,566
32,834
36,863
603
6,880
466
2,595

372,893
52,032
32,507
38,243
613
6,990
473
2,595

53,333	54,667	56,033	57,434
33,319	34,152	35,006	35,881
39,199	40,179	41,184	42,213
624	636	650	664
7,116	7,258	7,418	7,581
482	492	502	513
 	2,595	2,595	2,595	2,595 
 	433,084	488,332	506,347	 	518,884	531,750	544,954	558,487 

104,396
66,227
81,600
34,185
16,377
32,108
 	4,185 

-

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

104,696	102,349
64,379	64,928
64,760	80,000
30,926	31,077
15,919	16,056
21,857	31,478
 	3,908	 	4,103 

106,484	108,614	110,786	113,002
67,551	68,902	70,280	71,686
83,232	84,897	86,595	88,326
37,603	39,483	41,457	43,530
16,705	17,039	17,380	17,727
32,782	33,503	34,274	35,062
 	4,269	 	4,354	 	4,441	 	4,530 

 	306,444	 	329,991 	339,077	 	348,625	 	356,792	 	365,212	 	373,863 

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

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

-	25,000	36,000	37,800

50,494
-
-
-

42,078
-   1,050
-

36,000
8,000
1,050
-

-	-	-	-
1,050	1,050	1,050	1,050
 	-	-	-	- 
 	50,494	43,128	45,050	 	1,050	26,050	37,050	38,850 

 	790,022	 	861,451	890,474	 	868,560	914,592	947,216	971,201 

33,250
4,173
2,831
3,402
-
-
- 512
-

36,834
5,615
3,362
3,955
-
- 552
552
500

37,902
5,778
3,342
3,931
-
- 561
561
500

38,850	39,821	40,817	41,837
5,922	6,070	6,222	6,378
3,425	3,511	3,598	3,688
4,029	4,130	4,233	4,339
-	-	-	-
-	-	-	-
571	582	595	608
571	582	595	608
 	500	500	500	500 
 	44,169	51,370	52,574	 	53,868	55,197	56,561	57,959 

46,267
14,876
615
12,371
168,800
2,296
5,261
38,699
891
 	20,901 

-

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

34,756	45,360
12,279	14,584
-	603
8,225	12,128
146,877	146,182
2,006	2,251
4,134	5,158
34,409	37,940
136	874
 	17,113	 	19,534 

47,193	48,136	49,099	50,081
15,173	15,477	15,786	16,102
627	640	653	666
12,618	12,870	13,128	13,390
185,680	194,964	204,712	214,948
2,342	2,389	2,437	2,485
5,372	5,490	5,616	5,745
39,511	40,381	41,309	42,260
909	927	946	965
 	22,364	 	23,483	 	24,657	 	25,890 

 	259,935	 	284,614 	310,978	 	331,790	 	344,757	 	358,343	 	372,532 

Regular Salaries	360,923		255,869	
Overtime	48,691		40,498	
FICA	29,481		27,249	
Retirement Contributions	27,966		30,634	
Travel & Per Diem	75		6	
Uniforms	3,397		5,517	
Subscriptions & Dues	175		375	
Training & Education Costs	 	2,178 		 	756 	
Total UGU Personnel: 	472,886 		 	360,904 	
UGU Operating			
Other Contractual Services	95,305		87,246	
Operations & Maintenance Services	45,154		53,649	
Operating Supplies	84,286		53,967	
Electricity Services	25,263		25,772	
Vehicle Maintenance	11,353		13,266	
Lift Station Maintenance	31,314		18,214	
Miscellaneous Expenses	 	4,767 		 	3,256 	
Total UGU Operating: 	297,442 		 	255,370 	
Capital Outlay UGU			
Equipment	31,308		42,078	
Building	-		-	
New Meters	-		1,525	
Other	-		-	
Total UGU Capital Outlay:	31,308		43,603	
TOTAL UNDERGROUND UTILITIES DIVISION	801,635	-	659,877	
IRRIGATION DIVISION			
Personnel			
Regular Salaries	33,354		27,709	
Overtime	3,584		3,478	
FICA	2,767		2,359	
Retirement Contributions	3,187		2,835	
Health/Life/Dental Insurance	-		-	
Workers Comp	-		-	
Travel & Per Diem	-		-	
Uniforms	400		427	
Training & Education Costs	 	25 		 		
Total IRR Personnel: 	43,318 		 	36,807 	
IRR Operating			
Other Contractual Services	64,615		28,964	
Operations & Maintenance Services	8,844		10,232	
Laboratory Services	280			
Operating Supplies	14,909		6,854	
Electricity Services	114,766		122,398	
Vehicle Maintenance	279		1,672	
Equipment Maintenance	160		3,445	
Maintenance - Irrigation	28,979		28,674	
Miscellaneous Expenses	542		113	
Chemicals	 	11,636 		 	14,261 	
Total IRR Operating: 	245,011 		 	216,613 	
Capital Outlay IRR			
Equipment	-		-	
Building	-		-	
Other	-		-	
Total IRR Capital Outlay:	-	-	
			
TOTAL IRRIGATION DIVISION	288,329	-	253,420	

5-33101
5-33102
5-33103

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

 	304,104	 	335,984	371,552	 	409,992	399,954	414,904	430,491 

Actual FY 2011

Actual YTD FY 2012

Estimate EOY FY 2012

Final Amended Budget
FY 2012

Budget FY 2013

FY 2017

FY 2016

FY 2015

FY 2014

Forecast

  	 	 	 	

Total Operating Expenses	       4,562,504 	 	3,795,147 	 	4,574,743		
NON-OPERATING INCOME AND EXPENSES			
Other Income			
Transfer from Water Connection Fees to Pay Debt	400,000	400,000	 	400,000		
5-34001	TOTAL NON-OPERATING INCOME	400,000	400,000	 	400,000		

DEBT SERVICE EXPENSES			
5-27001	Principal 2000 Bond Issue	575,000		550,000	
5-27002	Interest 2000 Bond issue	1,529,103		1,558,263	
5-27004	Principal 2004 Bond Issue	-		
5-27005	Interest 2004 Bond issue	580,850	290,425	580,850	
5-27005	Principal 2011 Bond Issue			
5-27007	Interest 2011 Bond issue	296,400		
 	- 	 	- 	 	- 	
TOTAL DEBT SERVICE: 2,684,953 	 	586,825 	 	2,689,113 	
RATE STABILIZATION			
Transfer Out to Rate Stabilization Fund	 	150,000 	 	- 	 	- 	
TOTAL RATE STABILIZATION SERVICE: 	150,000 	 	- 	 	- 	
CAPITAL IMPROVEMENT & TRANSFERS			
Capital Improvement Program - W&S	-	-	-	
5-28127	Required R&R Transfer to Capital (5%)	423,704	419,373	402,303	
Additional R&R Transfer for CIP's	150,000	-	324,000	
Cash Carry Forward for R&R CIP	 	- 	-	-	

5,103,070 	5,405,256	 	5,698,956	 	5,892,622	 	6,090,416	 	6,336,591 

 	- 	 	- 	 	- 	 	- 	 	- 	
 	- 	 	- 	 	- 	 	- 	 	- 	

400,000 
400,000 

- 240,710
- 580,850
930,000
638,400
 	-	

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

580,850
930,000
657,495
 	- 

960,000	985,000	1,015,000	1,045,000
630,990	603,630	575,558	546,630
 	-	 	-	 	-	 	- 

 	2,389,960 	2,168,345	 	2,171,840	 	2,169,480	 	2,171,408	 	2,172,480 

 	100,000 

 	100,000	 	50,000	 	50,000	 	50,000	 	50,000 
 	100,000 	100,000	 	50,000	 	50,000	 	50,000	 	50,000 

- 429,059
200,000
 	-	

420,886	445,145	483,707	520,915

430,179
150,000
 	- 

125,000	100,000	75,000	75,000
 	-	 	-	 	-	 	- 

TOTAL CI & TRANSFERS  EXPENSES: 	573,704	 	429,059	726,303	 	629,059 	580,179	 	545,886	 	545,145	 	558,707	 	595,915 

Total Expenses

   $ 7,971,161	$	4,811,031	$    7,990,159	$	8,222,089 

  $ 8,253,780 

  $ 8,466,682 

  $	8,657,247 

  $	8,870,530 

   $ 9,154,986 

Total Revenues

$ 9,076,671

6,869,387

$

  $    9,016,486	$	9,006,356 

  $ 8,525,127 

  $ 8,807,362 

  $	9,124,320 

  $	9,350,186 

   $ 9,586,682 

Surplus/(Deficit) Before Transfer from
(to) Operating Reserve	1,105,510	2,058,356	1,026,327	784,267		271,347	340,680	467,073	479,656	431,696

Available Operating Cash Balance (Ending)	   $ 4,620,458	$	6,678,813	$    5,646,784	$	4,904,724 		  $ 5,176,071 		  $ 5,516,751 		  $	5,983,824 		  $	6,463,479 		   $ 6,895,175 	

*Coverage Provided (Required > 1.10)	
1.47	
4.56	
1.50	
1.42	
1.39	
1.37	
1.46	
1.47	
1.47	
**Coverage w/R&R deducted (Required > 1.00)	1.35	3.84	1.35	1.23	1.19	1.20	1.24	1.22	1.20	

REVENUE SOURCES

St Lucie West Services District receives approximately 73% of their operating Revenues from the sale of water and wastewater service. Another 20.9% of the operating revenue is received from irrigation services. The FY 2013 Budget assumes a 0% rate increase to all utility rates.

AFPI Reven ue
$11,257.00 0.13%

Wholesale Water & Wastewater
$435,072.00 5.10%

Oth er Op erating Reven ue
$53,687.00 0.63%

Billed Water Reven ues
$2,914,267.00 34.17%

Billed Irrigation Reven ue
$1,775,574.00 20.82%

Billed Wastewater Reven ues
$3,339,124.00 39.15%

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 11-12	FY 12-13	FY 13-14	FY 14-15	
Commercial Customers	468	470	472	473	
Residential Customers	6327	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 11-12	FY 12-13	FY 13-14	FY 14-15	
Commercial Customers	420	422	424	425	
Residential Customers	6327	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 11-12	FY 12-13	FY 13-14	FY 14-15	
Commercial Customers	340	341	342	343	
Residential Customers	6224	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 2013 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 2013 is based on historical revenues, however using a conservative assumption for the budget year.

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

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

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

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

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

Capital Fund Revenues

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

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

OPERATING EXPENSE’S

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

Board of Directors

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

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

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

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 2013 is based on the salary difference of the Utility Director salary and the Contract for the District Manager which is projected to be $28,300 shared between the Water & Sewer Fund 50% and the General Fund 50%.

Travel & Per Diem
Charges billed directly from SDS, Inc. or the District Manager for travel expenses as allowed by the contract for District Business. All charges are billed in accordance with Section 112.061, Florida Statutes.

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 2013 budget assumes a 2.9% 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 2013. 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 2013 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 2.9% 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 2013.

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 2013 budget is based on estimated costs of training to be attended during the year.

Water & Sewer Administration Division - Operating

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

Website Maintenance
The District will be looking into up-grading the current website for increased function for the budget year 2013.

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. Includes a replacement vehicle for the administration  division which is split between GF and UT $8,900.

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 2.9% 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 2.9% 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

Waste Water Treatment Plant Division - Operating

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

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

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

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

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

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

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

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

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

Wastewater Treatment Plant Division – Capital Outlay

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

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

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

UNDERGROUND UTILITIES DIVISION

Underground Utilities Division - Personnel

Regular Salaries
Includes Underground Utilities Division employee’s basic salaries. The total budget is estimated using a tabulation of all approved positions, applying the appropriate increases and allowing a factor for unfilled vacancies. No new positions are proposed for this FY. This year we are proposing to give a 2.9% 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. Replacement of a vehicle planned for this FY $36,000.

Building
This code is for buildings or land purchases over $1,000. $8,000 is planned for a percentage of the equipment storage building split with GF.

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 2.9% 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. No expenditures planned for this fiscal year.

Building
This code is for buildings or land purchases over $1,000. $8,000 is planned for a percentage of the equipment storage building split with GF.

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 $5,405,256 for FY 2012-13 which is an increase of 1.5% over last year’s proposed budget.

Non Operating Expenses

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 this fiscal year. That will bring the balance of the Rate Stabilization Fund up to $480,000.

Renewal & Replacement Transfer to Capital
This allocation captures the 5% minimum funding requirement to the Renewal & Replacement fund which is $430,179 for this FY as well as an additional $150,000 in order to fund the proposed capital expenditure items for FY 2013.

   
R&R	WCF	WWCF	2004 Bond

Estimated Beginning Fund Balance	1,040,891	1,759,038	3,255,750	80,871	
ADD REVENUES:					
Interest Revenues	7,780	1,759	3,256	100	
Impact Fee Revenues	-	-	-	-	
5% Required Transfer per Bond	430,179	-	-		
Additional Funding	150,000	-	-		
Cash Carry Forward for R&R CIP	-	-	-	-
 	-	 	-	 	-	 	-	

TOTAL REVENUES AVAILABLE	1,628,850		1,760,797		3,259,006		80,971	
DEDUCT EXPENDITURES:
Capital Improvement Projects	
1,365,631		
1,074,600		
900,000		
-	
Transfers Out to Pay Debt Service
TOTAL EXPENDITURES	 	-	
1,365,631		 	-	
1,074,600		 	-	
900,000		 	-	
-	
FUND BALANCE, SEPTEMBER 30	  $	263,219 		  $	686,197 		  $	2,359,006 		  $	80,971 	

RENEWAL & REPLACEMENT FUND

      
Actual
    FY 2011                FY 2012               FY 2013	 	FY 2014	FY 2015	FY 2016	FY 2017 

	Estimated Beginning Fund Balance	535,290	902,380	1,040,891	263,219	188,624	247,760	306,219	
ADD REVENUES:									
	Interest Revenues	1,170	3,050	7,780	14,547	14,547	14,547	14,547	
	Impact Fee Revenues	-	-	-	-	-	-	-	
	5% Required Transfer per Bond	423,704	429,059	430,179	420,886	445,145	483,707	520,915	
	Additional Funding	150,000	200,000	150,000	125,000	100,000	75,000	75,000	
	Cash Carry Forward for R&R CIP	-	-	-	-	-	-	-	
	
TOTAL REVENUES AVAILABLE	
1,110,164	
1,534,489	
1,628,850	
823,652	
748,316	
821,014	
916,681	

DEDUCT EXPENDITURES:	
SW001	5-37007	Lift Station Renewal & Replacement	-	178,518	180,303	182,106	183,927	185,767	187,624	
SW037	5-37009	Emergency Renewal & Replacement Projects	88,389	169,000	163,225	167,306	175,671	184,454	193,677	
SW047	5-37013	Structual Repairs Sewer Manholes	15,249	37,856	39,370	40,945	42,583	43,435	44,303	
SW049	5-37004	Protective Coating Manholes	-	52,000	54,080	56,243	58,493	59,663	60,856	
SW050	5-37014	WTP Grounding System Improvements	-	-	50,000	-	-	-	-	
SW052	5-37016	Storage Building Underground Utilities	-	40,000	-	-	-	-	-	
SW061		Membrane Filter Replacement Program	-	-	520,000		-	-	-	
SW064	5-37006	Replacement Meters	17,445	16,224	26,873	27,948	29,066	30,228	31,438	
		Replacement Backflow Preventors			10,000	10,400	10,816	11,249	11,699	
SW066	5-37020	WWTF Plant Painting & Sealing of Tanks	48,450	-	25,000	-	-	-	-	
SW068		WWTF Air Header Replacement for Aeration Basin	-	-	52,000	54,080	-	-	-	
SW069	5-37018	Reuse Irrigation Pump Station Improvements	-	-	205,000	96,000	-	-	-	
SW070      5-37019   WWTF Handrail Replacement	 	38,250 	- 	39,780 	- 	- 	- 	- 	
TOTAL EXPENDITURES	207,784	493,598	1,365,631	635,028	500,556	514,795	529,597	

FUND BALANCE, SEPTEMBER 30	902,380              1,040,891 	263,219 	188,624 	247,760 	306,219 	387,084 

	Estimated Beginning Fund Balance	3,079,406	2,661,064	1,759,038	686,197	741,417	880,982	1,632,441	
ADD REVENUES:	
Interest Revenues	
4,601	
2,661	
1,759	
686	
741	
881	
1,632	
5-04031     Impact Fee Revenues	11,876	47,313	-	54,534	138,824	750,578	-	
-	-	-	-	-	-	-	
Additional Funding Required	 	-	 	-	 	-	 	-	 	-	 	-	 	-	
TOTAL REVENUES AVAILABLE	3,095,883	2,711,038	1,760,797	741,417	880,982	1,632,441	1,634,074 DEDUCT EXPENDITURES:
SW054	5-38008   Odor Control Unit for WTP		3,570	-		-	-	-	-	- SW057	5-38002   Portable Generators/Portable Pump for Utility Dept.	31,250		41,600
SW071	5-38010   WTP RO Modifications	-	52,000	698,000	-	-	-	-
SW072	High Service Pump Expansion		-			335,000		-		-		-		- 2000 and 2004 Bond Refunding Payment	 		 	500,000 		-	 	-	 	-	 	-	 	-	
TOTAL EXPENDITURES	34,820	552,000	1,074,600	-	-	-	-

TRANSFERS:

Transfers Out to Pay Debt Service	 	400,000 		400,000 	-	 	-	 	-	 	-	 	-	 TOTAL TRANSFERS OUT		400,000		400,000	-		-		-		-		- FUND BALANCE, SEPTEMBER 30	2,661,064 	1,759,038 686,197 741,417 880,982 1,632,441 1,634,074 

Estimated Beginning Fund Balance	3,354,606	3,328,076	3,255,750	2,359,006	2,402,291	2,866,193	3,236,248

ADD REVENUES:
Interest Revenues	4,948	3,328	3,256	2,359	2,402	2,866	3,236
5-04032    Impact Fee Revenues	8,913	35,506	-	40,926	461,500	367,188	-
-	-	-	-	-	-	-
The Reserve Ag. Payment due to Plant Expansion Sec. 4(f)(2)					-	-	-	- Additional Funding Required/ New Bond Issue	 	- 	- 	 	- 	- 	- 	- 

SW022	5-39002 Scada Implementation WWTF	40,390	-	-	-	-	-	-	
SW062	WWTP Expansion	-	48,960	-	-	-	-	-	
SW067	5-39010 WWTF Reuse Filter Project	-	62,200	900,000	-	-	-	-	
		-	-	-	-	-	-	-	

TOTAL REVENUES AVAILABLE	3,368,467	3,366,910	3,259,006	2,402,291	2,866,193	3,236,248	3,239,484 DEDUCT EXPENDITURES:

TOTAL EXPENDITURES	40,390	111,160	900,000	-	-	-	-

FUND BALANCE, SEPTEMBER 30	3,328,076          3,255,750 	2,359,006 	2,402,291             2,866,193         3,236,248        3,239,484 

St Lucie West Services District	
Debt Service Fund - Water Management Benefit Series 1999 A & B Bonds	
Five Year Operating Forecast	
		
Actual		
Estimate EOY		
Final Budget		
Budget			
Forecast		
		FY 2011		FY 2012		FY 2012		FY 2013		FY 2014	FY 2015	FY 2016	FY 2017	
	
OPERATING REVENUE													
2-04001	Interest	2,649		1,000		15,600		5,000		5,250	5,513	5,788	6,078	
2-04002	Special Assessments	2,162,457		2,263,823		2,263,823		2,276,208		2,277,968	2,277,128	2,275,864	2,278,407	
2-04005	Miscellaneous Revenue (Prepayments)	 	- 		 	- 	 	- 		-		-	 	- 	 	- 	 	- 	
	Total Revenues	  $	2,165,106 		  $ 2,264,823 	  $ 2,279,423 		$ 2,281,208		$ 2,283,218	  $ 2,282,641 	  $ 2,281,652 	  $ 2,284,484 	
	
OPERATING EXPENSES													
	Debt Service													
2-05001	Assessment Fees	34,121		60,368		60,368		60,698		60,745	60,722	60,689	60,757	
2-05002	Banking Services	7,439		9,500		9,500		9,500		9,500	9,500	9,500	9,500	
2-05009	Principal 2010	1,115,000		1,160,000		1,160,000		1,215,000		1,270,000	1,325,000	1,380,000	1,445,000	
2-05010	Interest 2010	982,369		912,203		912,203		858,825		805,653	750,128	694,229	631,804	
2-05006	Other Transfers Out	-		100,000		100,000		100,000		100,000	100,000	100,000	100,000	
														
	Total Expenses	 	2,138,929 		 	2,242,071 	-		2,242,071 		 	2,244,023			2,245,898 	 	2,245,350 	 	2,244,418 	 	2,247,060 	
	Surplus/(Deficit) Before Transfer from													
	(to) Operating Reserve	26,177		22,752	-	37,352		37,185		37,320	37,290	37,234	37,424	

TRANSFER FROM (TO) OPERATING RESERVE													
	Surplus/(Deficit)	   $	26,177			$	22,752			$	37,352 		$	37,185		$	37,320	$	37,290	$	37,234	$	37,424	

St Lucie West Services District	
Debt Service Fund - Cascades Series 1998	
Five Year Operating Forecast	
		
Actual		
Estimate EOY	
Final Budget		
Budget			
Forecast		
		FY 2011		FY 2012		FY 2012		FY 2013		FY 2014	FY 2015	FY 2016	FY 2017	
	
OPERATING REVENUE													
3-04002	Interest	235		125		550		250		263	276	289	304	
3-04003	Special Assessments	197,972		210,933		210,933		210,168		209,015	207,650	211,530	209,469	
3-04005	Miscellaneous Revenue	 	- 		 	- 	 	- 		-		-	 	- 	 	- 	 	- 	
	Total Revenues	  $	198,207 		  $	211,058 	  $	211,483 		$	210,418		$ 209,277	  $	207,925 	  $	211,819 	  $	209,773 	
	
OPERATING EXPENSES													
	Debt Service													
3-05001	Assessment Fees	2,099		2,502		2,502		2,502		2,502	2,502	2,502	2,502	
3-05002	Banking Services	3,494		9,500		9,500		9,500		9,500	9,500	9,500	9,500	
3-05003	Principal 2010	145,000		150,000		150,000		155,000		160,000	165,000	175,000	180,000	
3-05004	Interest 2010	51,975		42,257		42,257		36,289		30,252	24,023	17,563	10,703	
3-05006	Other Transfers Out	-		-		-		-		-	-	-	-	
														
	Total Expenses	 	202,568 		 	204,259 	-		204,259 		 	203,291			202,254 	 	201,025 	 	204,565 	 	202,705 	
	Surplus/(Deficit) Before Transfer from													
	(to) Operating Reserve	(4,361)		6,799	-	7,224		7,127		7,023	6,900	7,254	7,068	

TRANSFER FROM (TO) OPERATING RESERVE													
	Surplus/(Deficit)	  $	(4,361)			$	6,799		$	7,224 		$	7,127		$	7,023	$	6,900	$	7,254	$	7,068	

*Coverage Provided (Required > 1.10)	

1.01		

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 2011		FY 2012		FY 2012		FY 2013		FY 2014		FY 2015	FY 2016		FY 2017		
	
Opening Water Management Benefit Capital Projects Fund Balance	
2,372,805		
2,016,197		
2,016,197		
21,162			
(0)		
(0)	
(0)		
(0)	
	
OPERATING REVENUE																
4-04001	Interest	3,530		1,100		8,150							-	-		-	
4-04005	FEMA Grant Revenue	-		-		1,012,500							-	-		-	
4-04003   Miscellaneous Revenue	 	- 	-        	
Total Revenues	$	3,530        $	1,100 $ 1,020,650 				 	- 	- 	- 
  $	-       $	-      $	- 	

100
-
-	-
-
-	
$	100	$	-	

OPERATING EXPENSES
Capital Projects
All Capital Projects	-	1,996,135	1,996,135
4-06008  WM003	228,795
4-06009  WM004	40,350
4-06010  WM005	5,000
4-06012  WM007	11,882
4-06013  WM008	22,905
4-06014  WM009	37,707	-	-
4-06015  WM010	13,500	-	-

-	-	-	-

     

21,262

-
-

Total Expenses	 	360,138 	1,996,135    -	1,996,135 	21,262	- 	- 	- 	- 

Surplus/(Deficit) Before Transfer from
(to) Operating Reserve	(356,608)	(1,995,035)  -	(975,485)

(21,162)

-	-	-	-

TRANSFER FROM (TO) OPERATING RESERVE

Surplus/(Deficit)

  $	(356,608)	$   (1,995,035)	$ (975,485) $

(21,162)      $	-	$

-	$	-	$	-

Ending Water Management Benefit Capital Projects Fund Balance	2,016,197	21,162	1,040,712	(0)	(0)	(0)	(0)	(0)