St. Lucie West Services District

REVISED ANNUAL BUDGET FOR FISCAL YEAR ENDED
SEPTEMBER 30, 2011

ST. LUCIE WEST SERVICES DISTRICT
FY 2010/2011 REVISED ANNUAL BUDGET

TABLE OF CONTENTS

General Fund
General Fund Revised Budget Summary.	1
General Fund Revised Annual Budget	2
Water & Sewer Fund
Water & Sewer Fund Revised Budget Summary	7
Water & Sewer Fund Revised Annual Budget	8
Water & Sewer Fund Revised Renewal & Replacement Fund…	13
Water & Sewer Fund Revised Water Connection Fee Fund…	14
Water & Sewer Fund Revised Wastewater Connection Fee Fund.	15
Water & Sewer Fund Revised 2004 Bond Construction Fund.	16

Other Funds

Debt Service Fund – Water Management Benefit Series 2010
Revised Annual Budget…	17
Debt Service Fund – Cascades Series 2010 Revised Annual Budget	18
Water Management Benefit Capital Projects Revised Annual Budget	19

St. Lucie West Services District General Fund Budget Summary

ADD REVENUES:	 	2011	
   ACTUAL* 	 	2011	
    BUDGET 	 	2011	
 REVISED BUDGET	CHANGE FROM ORIGINAL
 	TO REVISED BUDGET		
Special Assessments	1,080,825	1,061,496	1,080,825	1.82%	
Stormwater Drainage Fees	1,724,897	1,619,591	1,724,897	6.50%	
Other Revenues	  $	4,845 	  $	41,028 	  $	4,844 	 	-88.19%	
TOTAL OPERATING REVENUES	2,810,566	2,722,115	2,810,566	3.25%	
FUND BALANCE, October 1	1,211,811	1,211,811	1,211,811	0.00%	
TOTAL REVENUES AVAILABLE	4,022,377	3,933,926	4,022,377	2.25%	

DEDUCT EXPENDITURES:
Board of Supervisors	

18,774	

22,600	

22,000	

-2.65%	
District Manager	20,437	26,457	24,005	-9.27%	
Finance	54,395	120,286	117,432	-2.37%	
Grant Management	-	4,500	1,000	-77.78%	
Clerk to the Board	9,959	14,063	11,300	-19.65%	
Legal Services	32,864	59,660	43,000	-27.92%	
Engineering Services	36,966	68,500	50,000	-27.01%	
Pollution Control	-	500	250	-50.00%	
Administration Division	784,821	926,891	865,800	-6.59%	
Aquatics Division	424,006	552,153	474,600	-14.05%	
Stormwater Maintenance Division	500,661	600,175	563,800	-6.06%	
Exotic Plant Removal Division	248,099	289,252	268,748	-7.09%	
Shop Operations	78,904	103,678	92,803	-10.49%	
Capital Improvement Projects	-	-	-	0.00%

TOTAL EXPENDITURES	2,209,887	2,788,715	2,534,738	-9.11%

FUND BALANCE, SEPTEMBER 30	1,812,491 	1,145,211 	1,487,639	 	29.90%

* Note: 2011 Actuals from 10-1-2010 through 9-29-2011. We are still receiving September 2011 invoices.

	REVISED ANNUAL BUDGET		
	
FY 2011 Actual		Annual Budget
(with adjustments)		Revised Annual
Budget	
	Through 9-29-2011		FY 2011		FY 2011	
	
General Fund Fund Balance (Beginnin	1,211,811		
1,211,811		
1,211,811	
	OPERATING REVENUE					
1-04001	Permit Fees	-		5,000		-	
1-04002	Grant Revenue	-		-		-	
1-04003	Miscellaneous Fees	2,661		16,000		2,661	
1-04004	Storm Water Drainage Fees	1,724,897		1,619,591		1,724,897	
1-04005	Project Maintenance Fees	-		13,628		-	
1-04006	Interest	2,183		6,400		2,183	
1-04007	Special Assessments	1,080,825		1,061,496		1,080,825	
1-04008	  Interfund Transfers	- 		 	- 		-	
	 	Total Revenues	$	2,810,566 		  $	2,722,115 		$	2,810,566	
	
OPERATING EXPENSES
 Board of Supervisors					
1-05001	Executive Salaries	13,102		12,000		14,000	
1-05002	FICA	3,251		-		4,000	
1-05012	Other Contractual Services	-		3,500		500	
1-05015	Board Meeting Expenses	1,333		2,000		1,500	
1-05016	   Contingencies	1,088 		 	5,100 		2,000	
	    TOTAL BOARD OF SUPERVISORS	18,774 		 	22,600 		22,000	
	
District Manager					
1-06001	Assessment Fees & Costs	5,630		6,000		6,000	
1-06002	Other Contractual Services	-		3,120		1,000	
1-06003	Operations & Maintenance Services	903		-		1,500	
1-06005	Management Contract	13,905		13,905		13,905	
1-06009	Travel & Per Diem	-		2,080		1,000	
1-06012	Miscellaneous Expense	-		1,248		500	
1-06013	   Subscriptions & Dues	- 		 	104 		100	
	 	TOTAL DISTRICT MANAGER	20,437 		 	26,457 		24,005	
	
Finance					
1-07001	Dissemination Agent	2,000		2,000		2,000	
1-07002	Arbitrage	-		1,560		100	
1-07003	Assessment Fees & Costs	-		-		-	
1-07004	Accounting Services	29,775		29,578		30,000	
1-07005	Auditing	11,585		15,288		12,000	
1-07007	Banking Services	4,256		3,120		4,500	
1-07009	Property & Casualty Insurance	623		62,532		62,532	
1-07015	Office Supplies	-		-		100	
1-07018	  Property Taxes & Assessments	6,156 		 	6,208 		6,200	
	 	TOTAL FINANCE	54,395 		 	120,286 		117,432	
	
Grant Management					

 	

Contractual Services -GM	
FY 2011 Actual
Through 9-29-2011
-	Annual Budget
(with adjustments) FY 2011
4,500	Revised Annual
Budget FY 2011	
			1,000	
TOTAL GRANT MANAGEMENT	-	4,500	1,000	

1-12001

Clerk to the Board

6,500
1,000
2,000
1,800

1-13002	Other Contractual Services	6,021	7,394
1-13004	Postage & Freight	689	2,256
1-13005	Printing & Binding	1,618	2,749
1-13007    Legal Ads	1,630	 	1,664 

11,300

 	TOTAL CLERK TO THE BOARD	9,959	 	14,063 

Legal Services

32,000
11,000

1-19001	General Counsel	23,100	49,660
1-23001    Special Counsel	9,764	 	10,000 

43,000

 	TOTAL LEGAL COUNSEL	32,864	 	59,660 

Engineering Services

50,000

1-26002    Engineering Services	36,966	 	68,500 

50,000

 	TOTAL ENGINEERING	36,966	 	68,500 

Pollution Control

250

1-29002   Regulatory & Permit Fees	-	 	500 

250

 	TOTAL POLLUTION CONTROL	-	 	500 

ADMINISTRATION DIVISION
Personnel

160,000
500
13,000
14,000
240,000
40,000
7,000
- 500
1,200
300
1,500

1-15001    Regular Salaries	154,735	161,000
1-15002    Overtime	22	3,675
1-15003    FICA	12,017	12,598
1-15004     Retirement Contributions	13,483	14,821
1-15005     Health/Life/Dental Insurance	221,301	264,311
1-15006    Workers Comp	26,757	55,567
1-15007     Unemployment Insurance	5,925	7,800 1-15008     Employee Compensation Study			-		- 1-15009     Travel & Per Diem		102	2,600
1-15010    Uniforms	657	2,288
1-15011	Subscriptions & Dues	155	520
1-15012	Training, Cont. Educ., and Licensing	892	3,120
Total Administration Personnel:	436,045	528,300	478,000 ADMIN Operating
1-33001	Other Contractual Services	42,295	34,348	45,000	
1-33002	Website Maintenance	2,729	4,578	3,500	
1-33003	Maintenance Contracts	-	2,080	1,000	
1-33004	Water - Irrigation	2,430	4,264	3,000	
1-33005	Telephone & Cell Service	14,079	17,680	15,500	
1-33006	Postage & Freight	1,253	1,560	1,500	
1-33007	Electricity Services	2,260	25,480	10,000	
1-33008	Cable/Newspaper	249	520	400	

				Annual Budget		Revised Annual	
		FY 2011 Actual		(with adjustments)		Budget	
		Through 9-29-2011		FY 2011		FY 2011	
1-33009	Vehicle Leasing	-		-		-	
1-33010	Equipment Leasing	1,999		4,680		3,500	
1-33011	Building Maintenance	513		5,000		2,500	
1-33012	Vehicle Maintenance	1,076		4,160		3,000	
1-33013	Equipment Maintenance	-		2,080		1,000	
1-33014	Printing & Binding	69		1,560		500	
1-33015	Legal Ads	-		2,080		1,000	
1-33016	Miscellaneous Expense	3,907		5,000		5,000	
1-33017	Record Storage	642		1,600		1,200	
1-33018	Contigencies - Hurricane	202		30,000		5,000	
1-33019	Office Supplies	10,331		9,360		11,000	
1-33020	Fuel & Lubricants - Vehicle	47,565		32,240		50,000	
1-33021	Cleaning Supplies	2,678		4,680		3,200	
1-33022	Computer Software	460		2,080		1,000	
1-33023	Computer Hardware/ Supplies	5,434		4,160		6,000	
1-33024	Fuel & Lubricants - Equipment	19,927		10,920		22,000	
1-33025	Minor Construction Expenses	8,600		4,160		10,000	
	Total Administration Operating:	168,698		214,270		205,800	
	Capital Outlay Administration						
1-33101	Equipment	-		-		-	
1-33102	Building	180,078		184,321		182,000	
1-33103	Other	-		-		-	
	Total Administration Capital Outlay:	180,078		184,321		182,000	

REVISED ANNUAL BUDGET

 	TOTAL ADMINISTRATION	784,821	 	926,891 	865,800 AQUATICS DIVISION
Personnel

240,000
17,000
19,500
24,000
-
- 500
2,200
100
2,800

1-14001	Regular Salaries	233,944	245,000
1-14002	Overtime	16,290	12,500
1-14003	FICA	19,145	19,699
1-14004	Retirement Contributions	23,604	23,176 1-14005	Health Insurance		-		-
1-14006	Workers Comp	-	-
1-14007	Travel & Per Diem		-	1,560 1-14008	Uniforms	1,950	2,422
1-14009	Subscriptions & Dues	35	208
1-14010	Training, Cont. Educ., and Licensing	2,606	4,160
Total Aquatics Personnel:	297,575	308,725	306,100 Aquatics Operating
1-31001	Operations & Maintenance Svc	2,971	20,800	10,000	
1-31002	Laboratory Services	55	1,040	500	
1-31003	Disposal Fees	-	5,720	2,000	
1-31004	Water Quality Monitoring	2,196	14,248	8,000	
1-31005	Operating Supplies	7,810	10,920	9,000	
1-31006	Storm Ditch Maint	-	2,080	500	
1-31007	Landscape Materials	160	5,200	2,000	

		
FY 2011 Actual		Annual Budget
(with adjustments)		Revised Annual
Budget	
		Through 9-29-2011		FY 2011		FY 2011	
1-31008	Vehicle Maintenance	1,292		13,000		5,000	
1-31009	Equipment Maintenance	11,689		35,040		20,000	
1-31010	Miscellaneous Expense	205		1,040		500	
1-31011	Chemicals	90,298		125,840		100,000	
1-31012	Machinery & Equipment	 	9,755 		 	8,500 		11,000	

REVISED ANNUAL BUDGET

-
-
-

-
-
-

-
-
-

Total Aquatics Operating: 	126,431	 	243,428 	168,500 Capital Outlay Aquatics
1-31101 Equipment
1-31102 Building
1-31103 Other
Total Aquatics Capital Outlay:	-	-	-

 TOTAL AQUATICS DIVISION	424,006	 	552,153	474,600 STORM WATER MANAGEMENT DIVISION
Personnel
1-16001	Regular Salaries	229,485	253,000	240,000	
1-16002	Overtime	10,103	18,900	13,000	
1-16003	FICA	18,309	20,800	20,000	
1-16004	Retirement Contributions	18,067	24,471	21,000	
1-16005	Health Insurance	-	-	-	
1-16006	Workers Comp	-	-	-	
1-16007	Travel & Per Diem	-	1,040	500	
1-16008	Uniforms	1,716	3,120	2,200	
1-16009	Subscriptions & Dues	25	208	100	
1-16010	Training, Cont. Educ., and Licensing	410	4,160	1,500	
	Total Storm Water Personnel:	278,115	325,699	298,300	
	Storm Water Operating				
1-34001	Operations & Maintenance Svc	14,963	13,000	16,000	
1-34002	Laboratory Services	-	780	250	
1-34013	Renewal & Replacement	75,973	75,000	85,000	
1-34004	Disposal Fees	-	5,500	2,000	
1-34005	Operating Supplies	19,101	22,880	21,000	
1-34006	Storm Ditch Maint	32,895	58,000	44,000	
1-34007	Landscape Materials	24,422	35,000	30,000	
1-34008	Vehicle Maintenance	10,423	11,500	11,500	
1-34009	Equipment Maintenance	20,256	11,648	22,000	
1-34010	Miscellaneous Expense	349	1,040	750	
1-34011	Chemicals	799	1,248	1,000	
1-34012	Machinery & Equipment	 	5,048 	 	9,880 	7,000	
Total Storm Water Operating: 	204,228	 	245,476 	240,500 
Capital Outlay Storm Water	
1-34101	Equipment	18,317	29,000	25,000	
1-34102	Building	-	-	-	
1-34103	Other - GIS Mapping	-	-	-	
	Total Storm Water Capital Outlay:	18,317	29,000	25,000	

Annual Budget
(with adjustments) FY 2011		Revised Annual
Budget FY 2011	

REVISED ANNUAL BUDGET
FY 2011 Actual
Through 9-29-2011

	Personnel		
1-17001	Regular Salaries	167,061	177,000	172,000	
1-17002	Overtime	5,627	15,000	11,000	
1-17003	FICA	13,095	14,688	14,500	
1-17004	Retirement Contributions	15,719	17,280	16,500	
1-17005	Health Insurance	-	-	-	
1-17006	Workers Comp	-	-	-	
1-17007	Travel & Per Diem	41	208	100	
1-17008	Uniforms	2,002	2,080	2,080	
1-17009	Subscriptions & Dues	-	208	100	
1-17010	Training, Cont. Educ., and Licensing	516	1,040	750	
	Total Exotic Plant Personnel:	204,062	227,504	217,030	
	Exotic Plant Operating				
1-35001	Operations & Maintenance Svc	2,293	12,500	6,000	
1-35002	Laboratory Services	-	260	100	
1-35003	Disposal Fees	7,115	8,320	7,500	
1-35004	Operating Supplies	12,870	13,520	13,250	
1-35005	Landscape Materials	-	2,500	1,000	
1-35006	Vehicle Maintenance	6,136	8,320	7,000	
1-35007	Equipment Maintenance	5,704	5,200	6,000	
1-35008	Chemicals	3,982	4,368	4,368	
1-35009	Machinery & Equipment	5,938	6,760	6,500	
1-35010	Maintenance Contracts	 	- 	 	- 	-	

 TOTAL STORM WATER MANAGEMEN	500,661	 	600,175	563,800 EXOTIC PLANT REMOVAL DIVISION

-
-
-

-
-
-

-
-
-

Total Exotic Plant Operating: 	44,037	 	61,748 	51,718 Capital Outlay Exotic Plant
1-35101 Equipment
1-35102 Building
1-35103 Other
Total Exotic Plant  Capital Outlay:	-	-	-

 TOTAL EXOTIC PLANT REMOVAL DIV	248,099	 	289,252	268,748 SHOP OPERATIONS DIVISION
Personnel
1-18001	Regular Salaries	27,344	31,000	29,000	
1-18002	Overtime	2,812	6,300	4,500	
1-18003	FICA	2,239	2,853	2,853	
1-18004	Retirement Contributions	2,805	3,357	3,200	
1-18005	Health Insurance	-	-	-	
1-18006	Workers Comp	-	-	-	
1-18010	Travel & Per Diem	-	520	250	
1-18013	Uniforms	397	350	450	
1-18014	Subscriptions & Dues	-	78	50	
1-18015	Training, Cont. Educ., and Licensing	-	1,560	500	

FY 2011 Actual
Through 9-29-2011		Annual Budget
(with adjustments) FY 2011		Revised Annual
Budget FY 2011	

REVISED ANNUAL BUDGET

	Total Shop Personnel:
Shop Operating	35,597	46,018	40,803	
1-36001	Operations & Maintenance Svc	4,688	11,440	8,000	
1-36002	Disposal Fees	-	1,040	500	
1-36003	Operating Supplies	8,458	9,360	9,000	
1-36004	Vehicle Maintenance	3,274	4,680	4,200	
1-36005	Miscellaneous Expense	3,194	2,080	3,800	
1-36006	Machinery & Equipment	 	11,723 	 	14,560 	13,000	
Total Shop Operating: 	31,337	 	43,160 	38,500 
Capital Outlay Shop	
1-36101	Equipment		11,971	14,500	13,500	
1-36102	Building		-	-	-	
1-36103	Other		-	-	-	
		Total Shop Capital Outlay:	11,971	14,500	13,500	

 SHOP OPERATIONS DIVISION	78,904	 	103,678	92,803 
Total Operating Expenses	 	2,209,887	2,788,715 	2,534,738 NON-OPERATING INCOME AND EXPENSES
Other Expense

-

-

CAPITAL IMPROVEMENT 
Capital Improvement Program -	 	- 
TOTAL OTHER CAPITAL EXPENSES: 	-	 	-	- 

Total Expenses

  $	2,209,887	$	2,788,715 

  $	2,534,738 

 

$	2,810,566

Total Revenues	$	2,810,566	$	2,722,115 

275,828

Surplus/(Deficit)	600,680	(66,600)

Available Operating Cash Balance (En  $	1,812,491	$	1,145,211     $	1,487,639 

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

 	2011	 	2011	 	2011	
    ACTUAL* BUDGET REVISED BUDGET

CHANGE FROM ORIGINAL
    TO REVISED BUDGET 

ADD REVENUES:
Billed Water Revenues	2,690,816		2,824,812		2,824,812		0.00%	
Billed Wastewater Revenues	3,116,934		3,290,168		3,290,168		0.00%	
Billed Irrigation Revenue	1,646,406		1,744,550		1,744,550		0.00%	
Wholesale Water & Wastewater	428,780		431,371		430,000		-0.32%	
AFPI Revenue	7,700		31,900		7,701		-75.86%	
Other Operating Revenue	 	116,710 		 	186,913 		 	116,800 		     -37.51%	
TOTAL OPERATING REVENUES	8,007,346		8,509,714		8,414,031		-1.12%	
NON-OPERATING INCOME AND EXPENSES
Transfer from WCF to Pay Debt	400,000		
400,000		
400,000		
0.00%	
TOTAL NON-OPERATING REVENUES	400,000		400,000		400,000		0.00%	
FUND BALANCE, October 1	3,855,893		3,855,893		3,855,893		0.00%	
TOTAL REVENUES AVAILABLE	11,863,239		12,765,608		12,669,924		-0.75%	

DEDUCT EXPENDITURES:
Board of Supervisors	18,199		

27,927		

24,100		

-13.70%	
District Manager	15,259		17,266		16,405		-4.99%	
Finance	74,690		310,181		288,000		-7.15%	
Property Control	7,348		13,938		11,200		-19.64%	
Utility Rate Consultant	12,308		12,979		12,500		-3.69%	
Clerk to the Board	14,585		22,557		18,800		-16.66%	
Legal Services	34,114		51,401		42,000		-18.29%	
Engineering Services	85,349		137,771		95,000		-31.04%	
Administration Division	1,155,983		1,235,624		1,273,500		3.07%	
Water Treatment Plant Division	716,917		977,037		832,950		-14.75%	
Wastewater Treatment Plant Division	1,090,976		1,311,864		1,201,900		-8.38%	
Underground Utilities Division	775,823		806,308		822,090		1.96%	
Irrigation Division	231,635		431,675		343,100		-20.52%	
Debt Service Payments	2,684,413
Capital improvement Projects	-		2,684,413
-		2,684,413
-		0.00%
0.00%	
Rate Stabilization	 	-		 	-		 	150,000 	 	N/A		
Renewal & Replacement Transfers	 	573,704 	 	573,704 	 	573,704 	 	0.00%	

TOTAL EXPENDITURES	7,491,302	8,614,644	8,389,662	-2.61%

FUND BALANCE, SEPTEMBER 30	4,371,937 	4,150,964 	4,280,262	 	3.11%

* Note: 2011 Actuals from 10-1-2010 through 9-29-2011. We are still receiving September 2011 invoices.

5-04006	Grants
Billed Water Revenue	-
2,690,816	-
2,824,812	-
2,824,812	
5-04007	Billed Wastewater Revenue	3,116,934	3,290,168	3,290,168	
5-04009	Billed Irrigation Revenue	1,646,406	1,744,550	1,744,550	
5-04010	Late Fees	27,285	80,000	28,000	
5-04012	Miscellaneous Fees	60,985	15,716	61,000	
5-04014	Wholesale Water Revenue	245,360	227,382	246,000	
5-04018	Meter Set Fees	4,800	4,490	4,800	
5-04021	Wholesale Wastewater Revenue	183,419	203,989	184,000	
5-04022	Interest (Operating)	23,640	86,707	23,000	
5-04033	Water Impact (AFPI)	4,213	18,811	4,213	
5-04035	Wastewater Impact (AFPI)	3,488	 	13,089 	3,488	
	Total Revenues	$	8,007,346	  $	8,509,714 	$	8,414,031	
	
OPERATING EXPENSES				
	 Board of Supervisors				
5-05001	Executive Salaries	13,102	12,000	13,500	
5-05002	FICA	3,251	-	3,500	
5-05003	Other Contractual Services	-	2,704	600	
5-05004	Board Meeting Expenses	1,276	6,978	4,000	
5-05005	Contingencies	571	 	6,245 	2,500	
	TOTAL BOARD OF SUPERVISORS	18,199	 	27,927 	24,100	
	
District Manager				
5-06002	Management Contract	13,905	13,905	13,905	
5-06003	Travel & Per Diem	1,354	 	3,361 	2,500	
	TOTAL DISTRICT MANAGER	15,259	 	17,266 	16,405	
	
Finance				
5-07001	Dissemination Agent	2,000	2,163	2,000	
5-07002	Arbitrage	-	2,400	1,000	
5-07003	Accounting Services	41,296	44,366	43,000	
5-07004	Auditing	14,740	19,448	16,000	
5-07006	Banking Services	16,153	25,114	20,000	
5-07007	Property & Casualty Insurance	502	195,289	196,000	
5-07009	Bad Debt	- 	21,400 	10,000	
	TOTAL FINANCE	74,690 	310,181 	288,000	
	
Property Control			
5-09001	Building & Land Rental	2,520	1,500	3,000	
5-09002	Vehicle Leasing	-	-	-	
5-09003	Computer Software/Licensing	589	1,622	1,200	
5-09004	Computer Hardware/Supplies	4,238	10,816	7,000	
	TOTAL PROPERTY CONTROL	7,348	13,938	11,200	
	
Utility Rate Consultant			
5-11001	Other Contractual Services	12,308	12,979	12,500	
	TOTAL RATE CONSULTANT	12,308	12,979	12,500	
	
Clerk to the Board			
5-13002	Other Contractual Services	8,292	11,092	10,000	
5-13004	Postage & Freight	1,034	2,704	1,800	
5-13005	Printing & Binding	3,167	4,867	4,000	
5-13006	Legal Ads	2,092 	3,894 	3,000	
	TOTAL CLERK TO THE BOARD	14,585 	22,557 	18,800	

Water & Sewer Fund Balance (Beginning)	3,855,893	3,855,893	3,855,893 OPERATING REVENUE

Legal Services
5-19001	General Counsel	24,916	41,101	32,000	
5-19002	Special Counsel	9,198	 	10,300 	10,000	
	TOTAL LEGAL COUNSEL	34,114	 	51,401 	42,000	
	
Engineering Services				
5-26002	Engineering Services	85,349	 	137,771 	95,000	
	TOTAL ENGINEERING	85,349	 	137,771 	95,000	

ADMINISTRATION DIVISION
Personnel
5-14001	Regular Salaries	276,708	333,466	310,000	
5-14003	Overtime	5,031	10,471	7,500	
5-14002	Arbitration Settlement	-		-	
5-14004	FICA	23,283	26,311	25,000	
5-14005	Retirement Contributions	26,742	30,954	28,500	
5-14006	Health/Life/Dental Insurance	322,028	329,031	326,000	
5-14007	Workers Comp	26,757	72,680	40,000	
5-14008	Unemployment Compensation	454	11,025	2,000	
5-14009	Travel & Per Diem	400	2,163	1,000	
5-14010	Uniforms	1,464	2,890	2,000	
5-14011	Subscriptions & Dues	440	541	500	
5-14012	Training & Education Costs	889	5,000	2,000	
Total Administration Personnel: 	684,195	824,532	744,500 
ADMIN Operating	
5-29001	Other Contractual Services	101,767	60,653	110,000	
5-29002	Website Maintenance	2,729	4,326	3,500	
5-29003	Operating Supplies	8,816	14,664	10,500	
5-29004	Storm Water Fees	17,799	18,412	18,000	
5-29005	Telephone & Cell Service	14,430	19,891	16,000	
5-29006	Postage & Freight	34,286	43,564	38,000	
5-29007	Equipment Leasing	3,095	33,800	10,000	
5-29008	Vehicle Maintenance	467	4,414	1,500	
5-29009	Equipment Maintenance	305	1,640	1,000	
5-29010	Miscellaneous Expenses	1,195	3,253	2,000	
5-29011	Contingencies - Hurricane	-	-	-	
5-29012	Office Supplies	14,401	34,603	21,000	
5-29013	Fuel & Lubricants - Vehicle	54,871	42,081	58,000	
5-29014	Fuel & Lubricants - Equipment	17,632	11,058	19,000	
5-29015	Minor Construction Expenses	8,659	9,360	9,000	
5-29016	Project Maintenance Fees	-	14,173	2,000	
5-29017	Contingency (1.5%)	-	80,700	15,000	
5-29018	Electrical Services	964	-	1,500	
Total Administration Operating: 	281,418	396,592	336,000 
Capital Outlay Administration	
5-29101	Equipment	11,971	14,500	13,000	
5-29102	Building	178,399	-	180,000	
5-29103	Other	-	-	-	
Total Administration Capital Outlay: 	190,370	14,500	193,000 

TOTAL ADMINISTRATION	1,155,983 	1,235,624	 	1,273,500 WATER TREATMENT PLANT DIVISION
Personnel
5-15001	Regular Salaries	190,799	217,998	212,000	
5-15002	Overtime	16,775	31,256	21,000	
5-15003	FICA	16,519	19,068	18,000	
5-15004	Retirement Contributions	15,622	22,433	18,000	
5-15005	Health/Life/Dental Insurance	-	-	-	
5-15006	Workers Comp	-	-	-	

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

WTP Operating

Total WTP Personnel: 	241,979	297,045	272,700 

5-30001	Other Contractual Services	31,018	46,592	39,000	
5-30002	Operations & Maintenance Services	6,433	7,613	7,000	
5-30003	Laboratory Services	19,178	23,795	21,000	
5-30004	Operating Supplies	11,912	22,797	16,000	
5-30005	Electricity Services	166,651	237,600	195,000	
5-30006	Vehicle Maintenance	26	1,682	300	
5-30007	Plant Maintenance	44,757	66,739	54,000	
5-30008	Miscellaneous Expenses	360	541	450	
5-30009
5-30010	Chemicals
Water Conservation Grant Program	193,503
 	1,100    		267,433
5,200 	225,000
2,500	

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

Total WTP Operating: 	474,938 	679,992	 	560,250 

-
-
-

-
-
-

-
-
-

Total WTP Capital Outlay: 	-	-	- 

TOTAL WATER TREATMENT PLANT DIVISION	716,917 	977,037	832,950 

WASTEWATER TREATMENT PLANT DIVISION
Personnel
5-16001	Regular Salaries	214,451	224,771	218,000	
5-16002	Overtime	27,423	42,832	35,000	
5-16003	FICA	18,396	20,472	19,000	
5-16004	Retirement Contributions	21,954	24,084	22,500	
5-16005	Health/Life/Dental Insurance	-	-	-	
5-16006	Workers Comp	-	-	-	
5-16007	Travel & Per Diem	412	1,622	1,000	
5-16008	Uniforms	1,262	2,047	1,600	
5-16009	Subscriptions & Dues	857	1,298	1,000	
5-16010	Training & Education Costs	783	2,000	1,200	
Total WWTP Personnel: 	285,538	319,126	299,300 
WWTP Operating	
5-31001	Other Contractual Services	38,806	49,005	45,000	
5-31002	Operations & Maintenance Services	4,670	10,425	7,000	
5-31003	Laboratory Services	25,873	38,180	32,000	
5-31004	Operating Supplies	15,006	20,800	18,000	
5-31005	Sludge Disposal	404,749	429,877	415,000	
5-31006	Electricity Services	153,228	213,840	185,000	
5-31007	Vehicle Maintenance	194	2,759	500	
5-31008	Plant Maintenance	74,713	117,180	100,000	
5-31009
5-31010	Miscellaneous Expenses
Chemicals	-
 	88,198    		270
110,402 	100
100,000	

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

Total WWTP Operating: 	805,437 	992,738	 	902,600 

-
-
-

-
-
-

-
-
-

Total WWTP Capital Outlay: 	-	-	- 

			
49	811	300	
781	2,047	1,500	
75	1,352	300	
1,359	2,080	1,600	

TOTAL WASTEWATER TREATMENT PLANT DIVISION	1,090,976 	1,311,864	1,201,900 

UNDERGROUND UTILITIES DIVISION

Personnel
5-17001	Regular Salaries	341,055	347,808	345,000	
5-17002	Overtime	47,222	51,319	49,000	
5-17003	FICA	28,233	30,533	29,500	
5-17004	Retirement Contributions	26,742	35,921	30,000	
5-17005	Health/Life/Dental Insurance	-	-	-	
5-17006	Workers Comp	-	-	-	
5-17007	Travel & Per Diem	75	1,082	300	
5-17008	Uniforms	3,397	3,490	3,490	
5-17009	Subscriptions & Dues	175	229	200	
5-17010	Training & Education Costs	2,178	2,695	2,400	
Total UGU Personnel: 	449,077	473,077	459,890 
UGU Operating	
5-32001	Other Contractual Services	95,245	84,656	105,000	
5-32002	Operations & Maintenance Services	45,120	40,851	50,000	
5-32003	Operating Supplies	82,655	73,216	90,000	
5-32004	Electricity Services	25,263	37,070	30,000	
5-32005	Vehicle Maintenance	11,353	10,080	12,000	
5-32006	Lift Station Maintenance	31,314	47,684	37,000	
5-32007	Miscellaneous Expenses	 	4,489 	4,160 	5,000	
		Total UGU Operating: 	295,439 	297,717 	 	329,000 	
	Capital Outlay UGU				
5-32101	Equipment	31,308	34,464	33,000	
5-32102	Building	-	-	-	
5-32104	New Meters	-	1,050	200	
5-32103	Other	-	-	-	
Total UGU Capital Outlay: 	31,308	35,514	33,200 
TOTAL UNDERGROUND UTILITIES DIVISION	775,823 	806,308	822,090 IRRIGATION DIVISION
Personnel
5-18001	Regular Salaries	31,731	36,290	34,000	
5-18002	Overtime	3,394	13,010	6,000	
5-18003	FICA	2,655	3,771	3,200	
5-18004	Retirement Contributions	3,052	4,437	3,800	
5-18005	Health/Life/Dental Insurance	-	-	-	
5-18006	Workers Comp	-	-	-	
5-18007	Travel & Per Diem	-	541	200	
5-18008	Uniforms	400	541	500	
5-18009	Training & Education Costs	25	1,000	300	
Total IRR Personnel: 	41,258	59,590	48,000 
IRR Operating	
5-33001	Other Contractual Services	64,105	82,138	72,000	
5-33002	Operations & Maintenance Services	8,844	7,398	9,000	
5-33003	Laboratory Services	280	1,082	500	
5-33004	Operating Supplies	14,251	28,675	20,000	
5-33005	Electricity Services	114,766	165,165	140,000	
5-33006	Vehicle Maintenance	279	2,207	800	
5-33007	Equipment Maintenance	160	3,616	1,000	
5-33008	Maintenance - Irrigation	16,491	62,000	37,000	
5-33009
5-33010	Miscellaneous Expenses
Chemicals	542
 	11,636    		1,200
18,604 	800
14,000	
Total IRR Operating: 	231,355 	372,085	 	295,100 
Capital Outlay IRR

-
-
-

5-33101	Equipment	-	-
5-33102	Building	-	-
5-33103	Other	-	-

FY 2011 Actual
Through 9-29-2011	Annual Budget (with adjustments)
FY 2011		Revised Annual Budget
FY 2011	
Total IRR Capital Outlay: 	-	-	- 

TOTAL IRRIGATION DIVISION	231,635 	431,675	343,100 

Total Operating Expenses	 	4,233,185	5,356,528	 	4,981,545 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	575,000	575,000	
5-27002	Interest 2000 Bond issue	1,528,563	1,528,563	1,528,563	
5-27004	Principal 2004 Bond Issue	-	-	-	
5-27005	Interest 2004 Bond issue	580,850	580,850
Debt Issue No. 1-2013 Revenue Bonds	 	 	- 	580,850
-	
	TOTAL DEBT SERVICE: 	2,684,413 	2,684,413 
RATE STABILIZATION	 	2,684,413 	
	Transfer Out to Rate stabilization Fund	 	- 	- 	150,000	
	TOTAL RATE STABILIZATION SERVICE: 	- 	- 	 	150,000 	

CAPITAL IMPROVEMENT & TRANSFERS		

5-28127	Capital Improvement Program - W&S
Required R&R Transfer to Capital (5%)	-	-
423,704	423,704	-
423,704	
	Additional R&R Transfer for CIP's	 	150,000 	150,000 	150,000	
	TOTAL CI & TRANSFERS	EXPENSES: 	573,704 	573,704 	 	573,704 	
	Total Expenses	   $	7,491,302	$	8,614,644 	  $	8,389,662 	
	Total Revenues	   $	8,007,346	$	8,909,715 	$	8,814,031	
	
Surplus/(Deficit)	

516,044	295,071	

 	424,369 	
	Available Operating Cash Balance (Ending)	   $	4,371,937	$	4,150,964 	$	4,280,262	

RENEWAL & REPLACEMENT FUND

	Annual Budget				CHANGE FROM		
	FY 2011 Actual		(with adjustments)		Revised Annual		ORIGINAL TO		
	 Through 9-29-2011 *		 	FY 2011			  Budget FY 2011 		 REVISED BUDGET 		

Estimated Beginning Fund Balance	
537,803		
537,803		
537,803		
0.00%		
ADD REVENUES:									
Interest Revenues	1,170		1,615		1,170		-27.55%		
Impact Fee Revenues	-		-		-		0.00%		
5% Required Transfer per Bond	423,704		423,704		423,704		0.00%		
Additional Funding	150,000		150,000		150,000		0.00%		
Cash Carry Forward for R&R CIP	-		-		-		0.00%		

TOTAL REVENUES AVAILABLE	
1,112,677		
1,113,122		
1,112,677		
-0.04%		

DEDUCT EXPENDITURES:									
SW001	5-37007	Lift Station Renewal & Replacement	-		176,750		10,000		-94.34%		
SW037	5-37009	Emergency Renewal & Replacement Pro	88,389		130,000		100,000		-23.08%		
SW039	5-37010	Effluent #1 Rehabilitation	-		-		-		0.00%		
SW047	5-37013	Structural Repairs Manholes	15,249		36,400		20,000		-45.05%		
SW049	5-37004	Protective Coating Manholes	-		50,000		10,000		-80.00%		
SW050	5-37014	WTP Grounding System Improvements	-		-		-		0.00%		
SW052	5-37016	Storage Building Underground Utilities	-		-		-		0.00%		
SW061	5-37017	Membrane Filter Replacement	-		-		-		0.00%		
SW064	5-37006	Replacement Meters	17,445		15,600		20,000		28.21%		
SW066	5-37020	WWTF Painting & Sealing of tanks	48,450		48,500		48,500		0.00%		
SW068	5-37021	WWTF Air Header Replacement for Aera	-		50,000		10,000		-80.00%		
SW069	5-37018	Irrigation Ph 1 -Improve Existing WWTP	-		78,000		20,000		-74.36%		
SW070	5-37019	WWTF Handrail Replacement	38,250		38,250		38,250		0.00%		
		TOTAL EXPENDITURES	207,784		623,500		276,750		-55.61%		
		FUND BALANCE, SEPTEMBER 30	 	904,893 		489,622		835,927		70.73%		

* Note: 2011 Actuals from 10-1-2010 through 9-29-2011. We are still receiving September 2011 invoices.

WATER CONNECTION FEE FUND

   	

FY 2011 Actual
  Through 9-29-2011 * 

Annual Budget (with adjustments)
 	FY 2011	

Revised Annual
  Budget FY 2011 

CHANGE FROM ORIGINAL TO
 REVISED BUDGET 

Estimated Beginning Fund Balance	3,082,917	3,082,917	3,082,917	0.00%

ADD REVENUES:		
	Interest Revenues	4,601	57,484	4,601	-92.00%	
	Impact Fee Revenues	11,876	109,925	11,876	-89.20%	
	5% Required Transfer from Operating	-	-	-		
	Additional Funding Required	-	-	-		
TOTAL REVENUES AVAILABLE	3,099,394	3,250,326	3,099,394	-4.64%	

DEDUCT EXPENDITURES:	
SW035	5-38005	Irrigation PH 2 - Replace Control Software & Server	-	-	-	0.00%	
SW041	5-38006	Above Ground Diesel Tank	-	-	-	0.00%	
SW043	5-38007	Recommission 2(mg) Potable Water Tank	-	-	-	0.00%	
SW054	5-38008	Odor Control Unit for WTP	3,570	-	-	0.00%	
SW057	5-38002	Portable Generators for Utility Dept.	31,250	40,000	31,250	-21.88%	
SW058	5-38003	High Service Pump Generator	-	-	-	0.00%	
SW071	5-38010	WTP RO Modification	-	550,000	-	-100.00%	
SW072	5-38011	High Service Pump Expansion	-	335,000	-	-100.00%	
		TOTAL EXPENDITURES	34,820	925,000	31,250	-96.62%	
TRANSFERS:										
	Transfers Out to Pay Debt Service	400,000		400,000		400,000			0.00%	
	TOTAL TRANSFERS OUT	400,000		400,000		400,000			0.00%	
	FUND BALANCE, SEPTEMBER 30	 	2,664,575 		1,925,326		2,668,144			38.58%	

* Note: 2011 Actuals from 10-1-2010 through 9-29-2011. We are still receiving September 2011 invoices.

WASTEWATER CONNECTION FEE FUND

   	

FY 2011 Actual
  Through 9-29-2011 * 

Annual Budget (with adjustments)
 	FY 2011	

Revised Annual
  Budget FY 2011 

CHANGE FROM ORIGINAL TO
  REVISED BUDGET 

Estimated Beginning Fund Balance	3,354,606	3,354,606	3,354,606	0.00%

ADD REVENUES:		
	Interest Revenues	4,948	73,519	4,948	-93.27%	
	Impact Fee Revenues	8,913	33,450	8,913	-73.35%	
	5% Required Transfer from Operating	-	-	-		
	The Reserve Ag. Payment due to Plant Expansion Sec. 4(f)(2)	-	-	-		
	Additional Funding Required/ New Bond Issue					
TOTAL REVENUES AVAILABLE	3,368,467	3,461,575	3,368,467	-2.69%	

DEDUCT EXPENDITURES:	
SW006	5-39007	Lift Station Telemetry	-		-		-		0.00%	
SW021	5-39009	Odor Control Unit for WWTF	-		-		-		0.00%	
SW022	5-39002	Scada Implementation WWTF	40,390		-		41,000		0.00%	
SW029	5-39003	Irrigation PH 1 - New Pump Station, Magnolia Lakes	-		-		-		0.00%	
SW032	5-39001	Irrigation PH 1 - Design, Const Eng, & Contingency	-		9,734		5,000		-48.63%	
SW036	5-39008	Irrg Ph 2 - Design and construction, Engineering services and contin	-		-		-		0.00%	
SW041	5-39005	Above Ground Diesel Tank	-		-		-		0.00%	
SW059	5-39006	In-Line flow meter on surficial wells to IQ pond	-		-		-		0.00%	
SW067	5-39010	WWTF Reuse Filter Project	-		300,000		20,000		-93.33%	
		
TOTAL EXPENDITURES	
40,390		
309,734		
66,000		
-78.69%	
		FUND BALANCE, SEPTEMBER 30	 	3,328,076 		 	3,151,841 		 	3,302,467 		 	4.78%	

* Note: 2011 Actuals from 10-1-2010 through 9-29-2011. We are still receiving September 2011 invoices.

2004 BOND CONSTRUCTION FUND

	
FY 2011 Actual		Annual Budget (with adjustments)		
Revised Annual		CHANGE FROM ORIGINAL TO	
	  Through 9-29-2011 * 		 	FY 2011			  Budget FY 2011 		  REVISED BUDGET 	

Estimated Beginning Fund Balance	
80,752		
80,752		
80,752		
0.00%	
ADD REVENUES:
Interest Revenues	
119		
1,992		
119		
-94.03%	
Impact Fee Revenues
5% Required Transfer from Operating
The Reserve Ag. Payment due to Plant Expansion Sec. 4(f)(2) Additional Funding Required/ New Bond Issue	-
-
-		-
-
-		-
-
-			
TOTAL REVENUES AVAILABLE	80,871		82,744		80,871		-2.26%	

DEDUCT EXPENDITURES:

Capital Project	-	-	-	0.00%
-	-	-

TOTAL EXPENDITURES	-	-	-

FUND BALANCE, SEPTEMBER 30	 	80,871 	82,744 	80,871	 	-2.26%

* Note: 2011 Actuals from 10-1-2010 through 9-29-2011. We are still receiving September 2011 invoices.

FY 2011 Actual ** Through 9-29-2011

Annual Budget (with adjustments) FY 2011

Revised Annual Budget
FY 2011

2,637
2,128,982
-
-		
$	2,131,619		

OPERATING REVENUE
2-04001	Interest	2,637	16,800
2-04002    Special Assessments	2,128,982	2,263,852 2-04005     Miscellaneous Revenue (Prepayments)		-		-
2-07001    2010 Bond Proceedes	-	-

Total Revenues

$	2,131,619	$

2,280,652

OPERATING EXPENSES

34,500
6,500
- 1,115,000
982,369
-

Debt Service
2-05001    Assessment Fees	34,121	60,368
2-05002  Banking Services	6,474	9,500
2-05006   Other Transfers Out	-	100,000
2-05009  Principal 2010	1,115,000	1,115,000
2-07010  Interest 2010	982,369	958,320
2-07011  Miscellaneous Expense	-	-

Total Expenses	2,137,965	2,243,188    -	2,138,369

(6,750)

Surplus/(Deficit) Before Transfer from
(to) Operating Reserve	(6,345)	37,464 -

TRANSFER FROM (TO) OPERATING RESERVE

Surplus/(Deficit)

$	(6,345)	$

37,464	# $

(6,750)

*Coverage Provided (Required > 1.10)	1.02	1.10	1.02
*Net Revenue / Bond Payment Requirements
** Note: 2011 Actuals from 10-1-2010 through 9-29-2011. We are still receiving September 2011 invoices.

FY 2011 Actual ** Through 9-29-2011

Annual Budget (with adjustments)
FY 2011

Revised Annual Budget
FY 2011

235
193,310
-
-		
$	193,545		

OPERATING REVENUE
3-04002	Interest	235	1,100
3-04003    Special Assessments	193,310	210,966
3-04005    Miscellaneous Revenue	-	-
3-07001    2010 Bond Revenue	-	-

Total Revenues

$	193,545	$

212,066

OPERATING EXPENSES

2,100
3,500
145,000
51,985
-
-

Debt Service
3-05001    Assessment Fees	2,099	2,502
3-05002  Banking Services	3,494	9,500
3-05003  Principal	145,000	145,000
3-05004  Interest	51,985	47,788
3-05006   Other Transfers Out	-	-
3-05007   Cas 2010 COI Expense	-	-

Total Expenses	202,578	204,790    -	202,585

(9,040)

Surplus/(Deficit) Before Transfer from
(to) Operating Reserve	(9,033)	7,276 -

TRANSFER FROM (TO) OPERATING RESERVE

Surplus/(Deficit)

$	(9,033)	$

7,276	# $

(9,040)

*Coverage Provided (Required > 1.10)	0.98	1.10	0.98
*Net Revenue / Bond Payment Requirements
** Note: 2011 Actuals from 10-1-2010 through 9-29-2011. We are still receiving September 2011 invoices.

		
FY 2011 Actual **		Annual Budget (with adjustments)		Revised Annual Budget	
		Through 9-29-2011		FY 2011		FY 2011	
	
Opening Water Management Benefit Capital Projects Fund Balance	
2,527,188		
2,527,188		
2,527,188	
	
OPERATING REVENUE						
4-04001	Interest	3,530		8,150		3,530	
4-04003	Miscellaneous Revenue	-		-		-	
4-04001	Grant Revenue	 	- 		 	- 		-	
	Total Revenues	  $	3,530 		  $	8,150 		$	3,530	
	
OPERATING EXPENSES
Capital Projects						

4-06101	Capital Projects
2010 WMB Bond COI	338,724
-		1,142,000
-		500,000
-	
4-06201	Trustee Fees	-		-		-	

Total Expenses	 	338,724	 	1,142,000   -	500,000	

Surplus/(Deficit) Before Transfer from

(496,470)

(to) Operating Reserve	(335,194)	(1,133,850) -

TRANSFER FROM (TO) OPERATING RESERVE

Surplus/(Deficit)	$	(335,194)	$	(1,133,850)   #  $	(496,470) 

Ending Water Management Benefit Capital Projects Fund Balance	2,191,993	1,393,338	2,030,718

** Note: 2011 Actuals from 10-1-2010 through 9-29-2011. We are still receiving September 2011 invoices.