St. Lucie West Services District

AMENDED BUDGET  FOR FISCAL YEAR ENDED SEPTEMBER 30, 2016

ST. LUCIE WEST SERVICES DISTRICT
FY 2015/2016 AMENDED ANNUAL BUDGET

TABLE OF CONTENTS

General Fund
General Fund Amended Budget Summary.	1
General Fund Amended Annual Budget	2
General Fund Amended Capital Projects Budget	7
Water & Sewer Fund
Water & Sewer Fund Amended Budget Summary.	8
Water & Sewer Fund Amended Annual Budget	9
Water & Sewer Fund Amended Renewal & Replacement Fund…	14
Water & Sewer Fund Amended Water Connection Fee Fund…	15
Water & Sewer Fund Amended Wastewater Connection Fee Fund.	16

Other Funds

Debt Service Fund – Water Management Benefit Series 2013 & 2014
Amended Annual Budget…	17
Debt Service Fund – Cascades Series 2010 Amended Annual Budget	18

St. Lucie West Services District General Fund Budget Summary

ADD REVENUES:	 	2016	
 	ACTUAL*		 	2016	
    BUDGET 	 	2016	
AMENDED BUDGET	CHANGE FROM ORIGINAL
    TO AMENDED BUDGET 	
Special Assessments	1,123,798	1,130,890	1,123,798	-0.63%	
Stormwater Drainage Fees	1,669,050	1,689,615	1,669,050	-1.22%	
Other Revenues	  $	596,493 	  $	566,516 	  $	596,493 	 	5.29%	
TOTAL OPERATING REVENUES	3,389,340	3,387,021	3,389,340	0.07%	
FUND BALANCE, October 1	2,820,745	2,820,745	2,820,745	0.00%	
TOTAL REVENUES AVAILABLE	6,210,086	6,207,766	6,210,086	0.04%	

DEDUCT EXPENDITURES:
Board of Supervisors	

16,998	

16,707	

19,077	

14.19%	
District Manager	15,787	27,327	18,461	-32.44%	
Finance	121,640	156,689	138,200	-11.80%	
Grant Management	-	1,108	200	-81.95%	
Clerk to the Board	9,940	12,956	11,200	-13.55%	
Legal Services	45,956	50,801	50,000	-1.58%	
Engineering Services	30,331	44,778	35,000	-21.84%	
Pollution Control	4,716	547	5,000	814.08%	
Administration Division	692,155	821,277	753,720	-8.23%	
Aquatics Division	433,754	532,208	474,800	-10.79%	
Stormwater Maintenance Division	503,913	555,506	536,100	-3.49%	
Exotic Plant Removal Division	352,726	372,171	366,800	-1.44%	
Shop Operations	100,899	110,230	107,100	-2.84%	

TOTAL EXPENDITURES	
2,328,814	
2,702,305	
2,515,658	
-6.91%	
Less GF Transfer to R&R	217,687	138,896	299,360	0.00%	

FUND BALANCE, SEPTEMBER 30	
 	3,663,585 	
 	3,366,565 	
 	3,395,068 		

* Note: 2016 Actuals from 10-1-2015 through 9-29-16. We are still receiving September 2016 invoices.

		
FY 2015 Actual
Through 9-29-2016		Annual Budget (with adjustments)
FY 2016		Amended Annual Budget
FY 2016	
	
General Fund Fund Balance (Beginning)	
2,820,745		
2,820,745		
2,820,745	
	
OPERATING REVENUE						
1-04001	Permit Fees	-		-		-	
1-04002	Grants	153,791		159,658		153,791	
1-04003	Miscellaneous Fees	11,655		420		11,655	
1-04004	Storm Water Drainage Fees	1,669,050		1,689,615		1,669,050	
1-04005	Project Maintenance Fees	-		6,425		-	
1-04006	Interest	29		13		29	
1-04007	Special Assessments	1,123,798		1,130,890		1,123,798	
1-04009	Miscellaneous Income	8,980		-		8,980	
1-04010	WMB Prepayment	22,037		-		22,037	
1-04012	Storm Water Drainage - Bond	385,975		385,975		385,975	
1-04014	Excess Storm Water Fee to R&R	14,025		 	14,025 		14,025	
	Total Revenues	$	3,389,340		  $	3,387,021 		$	3,389,340	
	
OPERATING EXPENSES
 Board of Supervisors						
1-05001	Executive Salaries	14,193	12,000	15,000	
1-05002	FICA	1,165	918	1,500	
1-05012	Other Contractual Services	-	-	-	
1-05015	Board Meeting Expenses	1,640	3,789	2,577	
1-05016	Contingencies	-	 	- 	-	
	TOTAL BOARD OF SUPERVISORS	16,998	 	16,707 	19,077	
	
District Manager						
1-06001	Assessment Fees & Costs	134	8,582	2,000	
1-06002	Other Contractual Services	-	1,274	200	
1-06003	Operations & Maintenance Services	-	-	-	
1-06005	Management Contract	15,653	16,714	16,111	
1-06009	Travel & Per Diem	-	757	150	
1-06012	Miscellaneous Expense	-	-	-	
1-06013	Subscriptions & Dues	-	 	- 	-	
	TOTAL DISTRICT MANAGER	15,787	 	27,327 	18,461	
	
Finance						
1-07001	Dissemination Agent	-	2,030	100	
1-07002	Arbitrage	-	1,703	100	
1-07004	Accounting Services	35,721	32,718	37,000	
1-07005	Auditing	11,135	16,254	13,000	
1-07007	Banking Services	934	6,789	1,000	
1-07009	Property & Casualty Insurance	48,535	72,975	60,000	
1-07018	Property Taxes & Assessments	25,315	 	24,220 	27,000	
	TOTAL FINANCE	121,640	 	156,689 	138,200	
	
Grant Management				
1-12001	Contractual Services -GM	-		1,108		200	
	TOTAL GRANT MANAGEMENT	-		1,108		200	
	
Clerk to the Board				

FY 2015 Actual
Through 9-29-2016		Annual Budget (with adjustments)
FY 2016		
1-13002	Other Contractual Services	6,462		7,627		
1-13004	Postage & Freight	653		1,272		
1-13005	Printing & Binding	1,318		2,240		
1-13007	Legal Ads	1,507		 	1,817 		
	TOTAL CLERK TO THE BOARD	9,940		 	12,956 		
	
Legal Services					
1-19001	General Counsel	40,043	40,050	42,000	
1-23001	Special Counsel	5,912	 	10,751 	8,000	
	TOTAL LEGAL COUNSEL	45,956	 	50,801 	50,000	
	
Engineering Services				
1-26002	Engineering Services	30,331	 	44,778 	35,000	
	TOTAL ENGINEERING	30,331	 	44,778 	35,000	
	
Pollution Control				
1-29002	Regulatory & Permit Fees	4,716	 	547 	5,000	
	TOTAL POLLUTION CONTROL	4,716	 	547 	5,000	

Amended Annual
Budget FY 2016	
6,800
1,000
1,800
1,600	
11,200	

ADMINISTRATION DIVISION
Personnel
1-15001	Regular Salaries	222,151	212,932	235,000	
1-15002	Overtime	1,216	2,364	1,800	
1-15003	FICA	18,003	17,021	20,000	
1-15004	Retirement Contributions	18,868	19,377	19,377	
1-15005	Health/Life/Dental Insurance	290,021	295,775	295,775	
1-15006	Workers Comp	17,484	24,299	20,000	
1-15007	Unemployment Insurance	-	11,112	1,000	
1-15009	Travel & Per Diem	-	-	-	
1-15010	Uniforms	1,102	1,415	1,300	
1-15011	Subscriptions & Dues	-	-	-	
1-15012	Training, Cont. Educ., and Licensing	484	4,620	1,300	
1-15013	Vehicle Allowance	6,386	7,200	7,200	
Total Administration Personnel: 	575,714	596,115	602,752 
ADMIN Operating	
1-33001	Other Contractual Services	33,914	41,624	38,000	
1-33002	Website Maintenance	3,117	3,195	3,195	
1-33004	Water - Irrigation	2,960	3,073	3,073	
1-33005	Telephone & Cell Service	12,328	18,348	15,000	
1-33006	Postage & Freight	483	1,027	900	
1-33007	Electricity Services	3,864	4,292	4,200	
1-33008	Cable/Newspaper	-	-	-	
1-33010	Equipment Leasing	2,063	4,202	3,000	
1-33011	Administration Maintenance	3,919	2,885	5,000	
1-33012	Vehicle Maintenance	-	-	-	
1-33013	Equipment Maintenance	-	-	-	
1-33014	Printing & Binding	-	-	-	
1-33015	Legal Ads	-	-	-	
1-33016	Miscellaneous Expense	-	-	-	
1-33017	Record Storage	-	-	-	
1-33018	Contigencies - Hurricane	15	20,400	5,000	
1-33019	Office Supplies	3,371	6,462	6,000	
1-33020	Fuel & Lubricants - Vehicle	22,810	41,616	32,000	

	Annual Budget (with	Amended Annual	
FY 2015 Actual	adjustments)	Budget	
Through 9-29-2016	FY 2016	FY 2016	
8,814	9,951	10,300	
1,711	1,828	1,800	
970	4,852	2,000	
10,281	17,907	12,000	
277	5,500	2,000	

1-33021	Operating Supplies and Expenses
1-33022	Computer Software
1-33023 Computer Hardware/ Supplies 1-33024 Fuel & Lubricants - Equipment 1-33025 Minor Construction Expenses

153
5,391
-

38,000
-

500
7,000
-

Total Administration Operating: 	110,897	187,162	143,468 Capital Outlay Administration
1-33101 Equipment
1-33102 Building
1-33103 Other
Total Administration Capital Outlay: 	5,544	38,000	7,500 
TOTAL ADMINISTRATION	692,155	 	821,277 	753,720 AQUATICS DIVISION
Personnel
1-14001	Regular Salaries	231,335	275,000	250,000	
1-14002	Overtime	12,791	18,075	15,000	
1-14003	FICA	19,787	22,420	21,000	
1-14004	Retirement Contributions	20,642	26,377	23,000	
1-14007	Travel & Per Diem	-	-	-	
1-14008	Uniforms	2,946	3,693	3,000	
1-14009	Subscriptions & Dues	-	-	-	
1-14010	Training, Cont. Educ., and Licensing	1,025	4,549	2,200	
Total Aquatics Personnel: 	288,526	350,114	314,200 
Aquatics Operating
1-31001      Operations & Maintenance Svc	7,836	10,701	9,100 1-31002      Laboratory Services		-			-		- 1-31003      Disposal Fees	4,153		4,000	5,000
1-31004      Water Quality Monitoring	-	-	-
1-31005      Operating Supplies	6,565	9,915	8,000
1-31006      Storm Ditch Maint	-	-	-
1-31007      Landscape Materials	-	-	-
1-31008      Vehicle Maintenance	-	-	-
1-31009      Equipment Maintenance	11,241	12,988	12,500
1-31010      Miscellaneous Expense	-	-	-
1-31011      Chemicals	112,302	132,478	120,000
1-31012      Machinery & Equipment	 	3,131 	12,012	6,000
Total Aquatics Operating: 	145,228	 	182,094 	160,600 

-
-
-

-
-
-

-
-
-

Capital Outlay Aquatics
1-31101	Equipment
1-31102	Building
1-31103	Other
Total Aquatics Capital Outlay: 	-	-	- 
TOTAL AQUATICS DIVISION	433,754	 	532,208	474,800 STORM WATER MANAGEMENT DIVISION
Personnel
1-16001	Regular Salaries	321,230	334,109	330,000	
1-16002	Overtime	18,149	17,909	20,000	
1-16003	FICA	24,857	26,929	25,900	
1-16004	Retirement Contributions	28,802	31,682	30,000	

Annual Budget (with
FY 2015 Actual	adjustments) Through 9-29-2016		FY 2016
-	-
2,337	3,444
-	-
1,602	2,618	Amended Annual Budget
FY 2016	
	- 3,000
-
2,000	

1-16007	Travel & Per Diem
1-16008	Uniforms
1-16009	Subscriptions & Dues
1-16010	Training, Cont. Educ., and Licensing
Total Storm Water Personnel: 	396,977	416,691	410,900 Storm Water Operating
1-34001	Operations & Maintenance Svc	10,956	12,116	13,500
1-34002	Laboratory Services	2,607	4,944	4,000
1-34004	Disposal Fees	1,725	2,000	2,000
1-34005	Operating Supplies	13,568	15,842	15,700
1-34006	Storm Ditch Maint	17,784	22,000	20,000
1-34007	Landscape Materials	16,167	22,302	18,000
1-34008	Vehicle Maintenance	10,655	11,460	11,000
1-34009	Equipment Maintenance	19,326	27,937	23,000
1-34010	Miscellaneous Expense	-	-	-
1-34011	Chemicals	1,569	3,293	3,000
1-34012	Machinery & Equipment	-	-	-
1-34014	Electricity Services		 		2,785	 		3,921		3,000 Total Storm Water Operating: 	97,141	 	125,815 	113,200 

9,796
-
-

13,000
-
-

12,000
-
-

Capital Outlay Storm Water
1-34101	Equipment
1-34102	Building
1-34103	Other - GIS Mapping
Total Storm Water Capital Outlay: 	9,796	13,000	12,000 
TOTAL STORM WATER MANAGEMENT DIVISION	503,913	 	555,506	536,100 EXOTIC PLANT REMOVAL DIVISION
Personnel
1-17001	Regular Salaries	155,295	162,000	160,000	
1-17002	Overtime	5,235	7,888	6,000	
1-17003	FICA	12,297	12,996	13,000	
1-17004	Retirement Contributions	14,227	15,290	15,000	
1-17007	Travel & Per Diem	-	-	-	
1-17008	Uniforms	2,237	3,424	3,000	
1-17009	Subscriptions & Dues	-	-	-	
1-17010	Training, Cont. Educ., and Licensing	1,193	2,092	1,800	
Total Exotic Plant Personnel: 	190,484	203,690	198,800 
Exotic Plant Operating	
1-35001	Operations & Maintenance Svc	18,610	19,636	20,000	
1-35002	Laboratory Services	-	-	-	
1-35003	Disposal Fees	5,292	5,000	6,000	
1-35004	Operating Supplies	17,686	17,622	18,000	
1-35005	Landscape Materials	-	-	-	
1-35006	Vehicle Maintenance	8,919	10,021	10,000	
1-35007	Equipment Maintenance	-	-	-	
1-35008	Chemicals	5,031	8,202	6,000	
1-35009	Machinery & Equipment	-	-	-	
1-35010	Maintenance Contracts	 	57,497 	 	57,500 	58,000	
Total Exotic Plant Operating: 	113,035	 	117,981 	118,000 
Capital Outlay Exotic Plant	
1-35101	Equipment	49,207	50,500	50,000	
1-35102	Building	-	-	-	

Annual Budget (with
FY 2015 Actual	adjustments) Through 9-29-2016		FY 2016
-	-	Amended Annual Budget
FY 2016	
	-	

1-35103	Other
Total Exotic Plant Capital Outlay: 	49,207	50,500	50,000 

TOTAL EXOTIC PLANT REMOVAL DIVISION	352,726	 	372,171	366,800 

SHOP OPERATIONS DIVISION
Personnel
1-18001	Regular Salaries	50,184	53,372	52,000	
1-18002	Overtime	5,423	5,379	6,000	
1-18003	FICA	4,234	4,494	4,400	
1-18004	Retirement Contributions	5,015	5,288	5,200	
1-18010	Travel & Per Diem	-	-	-	
1-18013	Uniforms	490	747	700	
1-18014	Subscriptions & Dues	-	-	-	
1-18015	Training, Cont. Educ., and Licensing	326	2,098	1,400	
Total Shop Personnel: 	65,673	71,378	69,700 
Shop Operating
1-36001	Operations & Maintenance Svc	8,632	9,158	8,900
1-36002	Disposal Fees	2,465	4,000	3,000
1-36003	Operating Supplies	7,050	8,170	8,000
1-36004	Vehicle Maintenance	-	-	-
1-36005	Miscellaneous Expense	-	-	-
1-36006	Machinery & Equipment	 	17,080	 	17,524	17,500
Total Shop Operating: 	35,227	 	38,852 	37,400 
Capital Outlay Shop

-
-
-

1-36101	Equipment	-	-
1-36102	Building	-	-
1-36103	Other	-	-
Total Shop Capital Outlay: 		-			-		- SHOP OPERATIONS DIVISION	100,899	 	110,230	107,100 
Total Operating Expenses	 	2,328,814	2,702,305 	 	2,515,658 	
Total Expenses	  $	2,328,814	$	2,702,305 	  $	2,515,658 	
Total Revenues	  $	3,389,340	$	3,387,021 	  $	3,389,340 	

Surplus/(Deficit) Before Transfers	
1,060,527	684,716	
873,682	
Transfer to General Fund R&R (including Grant)	217,687	138,896	299,360	
Transfer to WMB Debt Fund	385,975	385,975	385,975	

Net Surplus (Deficit)	
456,865	159,845	
188,348	
Available Operating Cash Balance (Ending)	  $	3,277,610	$	2,980,590 	$	3,009,093	

ST LUCIE WEST SERVICES DISTRICT GENERAL FUND - CAPITAL IMPROVEMENT FUND
AMENDED FY 2015-2016 BUDGET

	
FY 2016 Actual		
Annual Budget
(with adjustments)	Amended
Annual Budget	ORIGINAL TO
AMENDED	
	  Through 9-29-2016 * 		 	FY 2016		 	FY 2016		 	BUDGET		
	
Estimated Beginning Fund Balance		
1,688,222		
1,688,222	
1,688,222	
0.00%	
	Interest Revenues		-		-	-	0.00%	
	Grant Revenues		153,791		-	153,791	0.00%	
	5% Recommended Annual Transfer + Additional Annual Transfer		49,871		56,544	56,544	0.00%	
	Additional Funding (From GF Unrestricted Fund Balance)		-		75,000	75,000	0.00%	
	Excess Storm Water Fees - Bond		14,025		7,352	14,025	0.00%	
	
TOTAL REVENUES AVAILABLE		
1,905,909		
1,827,118	
1,987,582	
8.78%	
1-46001	General Fund Emergency R&R - WM001		252,515		113,333	300,000	164.71%	
1-46003	Capital Projects - WM013		646,287		1,100,000	750,000	0.00%	
1-46004	Capital Projects - WM014		49,562		-	65,000	#DIV/0!	
1-46007	Capital Projects - WM017		-		-	-	0.00%	
1-46008	Capital Projects - WM018		-		-	-	0.00%	
1-46009	Capital Projects - WM019		25,934		440,000	50,000	0.00%	
	
TOTAL EXPENDITURES		
974,297		
1,653,333	
1,165,000	
-29.54%	
	FUND BALANCE, SEPTEMBER 30		 	931,612 		 	173,785 	 	822,582 		

* Note: 2016 Actuals from 10-1-2015 through 9-29-2016. We are still receiving September 2016 invoices.

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

 	2016	 	2016	 	2016	CHANGE FROM ORIGINAL
    ACTUAL* BUDGET AMENDED BUDGET TO AMENDED BUDGET 

ADD REVENUES:
Billed Water Revenues	2,799,578	2,993,760	2,990,000	-0.13%	
Billed Wastewater Revenues	3,256,215	3,481,080	3,400,000	-2.33%	
Billed Irrigation Revenue	1,627,390	1,799,348	1,725,000	-4.13%	
Wholesale Water & Wastewater	509,163	505,042	509,163	0.82%	
AFPI Revenue	62,660	6,159	62,660	917.38%	
Other Operating Revenue	 	172,202 	 	51,893 	 	172,202 	    231.84%	
TOTAL OPERATING REVENUES	8,427,209	8,837,282	8,859,026	0.25%	

FUND BALANCE, October 1	
5,124,072	
5,124,072	
5,124,072	
0.00%	
TOTAL REVENUES AVAILABLE	13,551,281	13,961,354	13,983,098	0.16%	

DEDUCT EXPENDITURES:
Board of Supervisors	

16,652	

15,504	

19,075	

23.03%	
District Manager	15,716	16,710	16,403	-1.84%	
Finance	231,440	333,007	267,200	-19.76%	
Property Control	4,625	13,501	6,000	-55.56%	
Utility Rate Consultant	14,025	14,382	14,300	-0.57%	
Clerk to the Board	13,573	17,121	15,400	-10.05%	
Legal Services	45,956	49,908	49,100	-1.62%	
Engineering Services	49,570	77,831	65,000	-16.49%	
Administration Division	1,044,286	1,488,947	1,212,698	-18.55%	
Water Treatment Plant Division	982,210	988,010	1,030,700	4.32%	
Wastewater Treatment Plant Division	858,963	1,076,553	935,601	-13.09%	
Underground Utilities Division	1,101,726	1,147,322	1,179,100	2.77%	
Irrigation Division	253,965	377,986	350,900	-7.17%	
Debt Service Payments	2,525,432	2,525,432	2,529,432	0.16%	
Capital improvement Projects	-	-	-	0.00%	
Rate Stabilization	-	50,000	50,000	0.00%	
Renewal & Replacement Transfers	626,740	935,141	935,141	0.00%	
CIP Transfer - WWTP Expansion	 	-		 	-		 	-		#DIV/0!	
TOTAL EXPENDITURES	7,784,879	9,127,355	8,676,050	-4.94%	
FUND BALANCE, SEPTEMBER 30	     5,766,402 	 	4,833,999 	 	5,307,048 		

* Note: 2016 Actuals from 10-1-2015 through 9-29-2016. We are still receiving September 2016 invoices.

Water & Sewer Fund Balance (Beginning)	5,124,072	5,124,072	5,124,072	
Rate Stabilization Fund Balance (Beginning)	530,519	530,519	530,519	
OPERATING REVENUE				
Grants	-	-	-	
5-04006	Billed Water Revenue	2,799,578	2,993,760	2,990,000	
5-04007	Billed Wastewater Revenue	3,256,215	3,481,080	3,400,000	
5-04009	Billed Irrigation Revenue	1,627,390	1,799,348	1,725,000	
5-04010	Late Fees	80,076	38,000	80,076	
5-04012	Miscellaneous Fees	34,490	5,000	34,490	
5-04014	Wholesale Water Revenue	238,513	232,259	238,513	
5-04018	Meter Set Fees	5,800	3,550	5,800	
5-04021	Wholesale Wastewater Revenue	270,650	272,783	270,650	
5-04022	Interest (Operating)	6,240	4,218	6,240	
5-04033	Water Impact (AFPI)	62,660	1,359	62,660	
5-04035	Wastewater Impact (AFPI)	45,596	1,125	45,596	
5-04046	Tanker Truck Water Service	-	4,800	-	
	Total Revenues	$	8,427,209	$	8,837,282	$	8,859,026	
	
OPERATING EXPENSES				
	 Board of Supervisors				
5-05001	Executive Salaries	14,193	12,000	15,000	
5-05002	FICA	973	918	1,500	
5-05003	Other Contractual Services	-	-	-	
5-05004	Board Meeting Expenses	1,486	2,586	2,575	
5-05005	Contingencies	-	-	-	
	TOTAL BOARD OF SUPERVISORS	16,652	15,504	19,075	
	
District Manager				
5-06002	Management Contract	14,903	14,903	14,903	
5-06003	Travel & Per Diem	813	1,807	1,500	
	TOTAL DISTRICT MANAGER	15,716	16,710	16,403	
	
Finance				
5-07001	Dissemination Agent	-	2,097	100	
5-07002	Arbitrage	-	2,400	100	
5-07003	Accounting Services	48,008	48,597	48,500	
5-07004	Auditing	13,865	17,820	16,500	
5-07006	Banking Services	20,641	17,808	22,000	
5-07007	Property & Casualty Insurance	148,831	202,885	170,000	
5-07009	Bad Debt	95	41,400	10,000	
	TOTAL FINANCE	231,440	333,007	267,200	
	
Property Control				
5-09001	Building & Land Rental	1,795	2,160	2,000	
5-09003	Computer Software/Licensing	1,836	2,608	2,000	
5-09004	Computer Hardware/Supplies	994	8,733	2,000	
	TOTAL PROPERTY CONTROL	4,625	13,501	6,000	
	
Utility Rate Consultant				
5-11001	Other Contractual Services	14,025	14,382	14,300	
	TOTAL RATE CONSULTANT	14,025	14,382	14,300	
	
Clerk to the Board				
5-13002	Other Contractual Services	9,693	9,959	9,900	
5-13004	Postage & Freight	980	1,421	1,300	
5-13005	Printing & Binding	1,978	3,127	2,700	
5-13006	Legal Ads	924	2,614	1,500	
	TOTAL CLERK TO THE BOARD	13,573	17,121	15,400	

Legal Services
5-19001	General Counsel		40,043	41,141	41,100	
5-19002	Special Counsel		5,912	8,767	8,000	
		TOTAL LEGAL COUNSEL	45,956	49,908	49,100	

Engineering Services

65,000

5-26002	Engineering Services	49,570	77,831

65,000

TOTAL ENGINEERING	49,570	77,831

ADMINISTRATION DIVISION

117,620	124,151	122,000	
3,193	3,136	3,500	
8,563	14,404	10,200	
-	42,798	42,798	
16,942	20,051	18,000	
34,277	40,298	38,000	
1,604	4,052	3,000	
1,884	1,998	2,200	
-	-	-	
-	-	-	
-	-	5,000	
2,831	6,241	5,000	
40,076	66,599	55,000	
7,698	16,043	12,000	
558	4,837	2,500	
-	6,426	500	
-	79,031	5,000	
2,363	2,566	2,500	

Personnel
5-14001	Regular Salaries	392,399	433,117	415,000	
5-14003	Overtime	7,054	10,347	10,000	
5-14004	FICA	31,239	34,476	33,000	
5-14005	Retirement Contributions	36,423	39,912	39,000	
5-14006	Health/Life/Dental Insurance	296,336	388,278	330,000	
5-14007	Workers Comp	31,082	33,520	33,000	
5-14008	Unemployment Compensation	-	6,814	2,000	
5-14009	Travel & Per Diem	-	-	-	
5-14010	Uniforms	1,725	2,632	2,100	
5-14011	Subscriptions & Dues	-	-	-	
5-14012	Training & Education Costs	1,501	6,020	4,000	
5-14013	Vehicle Allowance	6,386	7,200	7,200	
	Total Administration Personnel:	804,145	962,316	875,300

ADMIN Operating	
5-29001	Other Contractual Services					
5-29002	Website Maintenance					
5-29003	Operating Supplies					
5-29004	Storm Water Fees					
5-29005	Telephone & Cell Service					
5-29006	Postage & Freight					
5-29007	Equipment Leasing					
5-29008	Administrative Maintenance					
5-29009	Equipment Maintenance					
5-29010	Miscellaneous Expenses					
5-29011	Contingencies - Hurricane					
5-29012	Office Supplies					
5-29013	Fuel & Lubricants - Vehicle					
5-29014	Fuel & Lubricants - Equipment					
5-29015	Minor Construction Expenses					
5-29016	Project Maintenance Fees					
5-29017	Contingency (1.5%)					
5-29018	Electrical Services					
		Total Administration Operating:	237,610	432,631	327,198	
	Capital Outlay Administration					
5-29101	Equipment		153		200	
5-29102	Building		2,378	94,000	10,000	
5-29103	Other		-	-	-	
		Total Administration Capital Outlay:	2,531	94,000	10,200	

TOTAL ADMINISTRATION	1,044,286	1,488,947	1,212,698 WATER TREATMENT PLANT DIVISION
Personnel
5-15001	Regular Salaries	265,792	282,935	275,000	
5-15002	Overtime	33,797	32,878	35,000	
5-15003	FICA	22,667	24,160	24,000	
5-15004	Retirement Contributions	26,358	28,423	28,000	
5-15007	Travel & Per Diem	-	-	-	
5-15008	Uniforms	1,166	1,498	1,400	

5-15009	Subscriptions & Dues
5-15010	Training & Education Costs

WTP Operating

Total WTP Personnel:	352,126	373,624	366,700

-	-
2,346	3,730		
	- 3,300	

5-30001        Other Contractual Services	69,938	54,401	75,000
5-30002         Operations & Maintenance Services	645	5,498	3,000
5-30003        Laboratory Services	21,347	23,713	23,000
5-30004        Operating Supplies	9,694	13,742	11,500
5-30005        Electricity Services	185,120	180,054	190,000
5-30006        Vehicle Maintenance	-	-	-
5-30007        Plant Maintenance		62,710		83,829		75,000 5-30008        Miscellaneous Expenses			-			-			- 5-30009        Chemicals	254,568	246,149	260,000
5-30010         Water Conservation Grant Program	7,061	7,000	7,500

Total WTP Operating:	611,084	614,386	645,000

19,000
-
-

-
-
-

19,000
-
-

Capital Outlay WTP
5-30101	Equipment
5-30102	Building
5-30103	Other
Total WTP Capital Outlay:	19,000	-	19,000

	TOTAL WATER TREATMENT PLANT DIVISION	982,210	988,010	1,030,700	
	
WASTEWATER TREATMENT PLANT DIVISION
Personnel				
5-16001	Regular Salaries	262,371	268,000	268,000	
5-16002	Overtime	38,527	41,036	41,000	
5-16003	FICA	23,016	23,641	24,000	
5-16004	Retirement Contributions	25,282	27,813	27,000	
5-16007	Travel & Per Diem	-	-	-	
5-16008	Uniforms	1,926	2,139	2,100	
5-16009	Subscriptions & Dues	-	-	-	
5-16010	Training & Education Costs	1,988	5,107	3,100	
	Total WWTP Personnel:	353,110	367,736	365,200	
	WWTP Operating					
5-31001	Other Contractual Services		32,156	34,639	34,000	
5-31002	Operations & Maintenance Services		9,076	8,549	9,400	
5-31003	Laboratory Services		29,850	35,296	32,000	
5-31004	Operating Supplies		15,958	14,824	16,400	
5-31005	Sludge Disposal		93,963	255,000	120,000	
5-31006	Electricity Services		146,701	182,089	170,000	
5-31007	Vehicle Maintenance		-	-	-	
5-31008	Plant Maintenance		54,828	44,955	60,000	
5-31009	Miscellaneous Expenses		-	-	-	
5-31010	Chemicals		99,721	105,465	105,000	
		Total WWTP Operating:	482,253	680,817	546,800	
	Capital Outlay WWTP					
5-31101	Equipment		23,601	28,000	23,601	
5-31102	Building		-	-	-	
5-31103	Other		-	-	-	
		Total WWTP Capital Outlay:	23,601	28,000	23,601	

	TOTAL WASTEWATER TREATMENT PLANT DIVISION	858,963	1,076,553	935,601	
	
UNDERGROUND UTILITIES DIVISION
Personnel				
5-17001	Regular Salaries	414,506	442,000	430,000	
5-17002	Overtime	70,319	51,136	75,000	
5-17003	FICA	36,731	37,725	37,000	
5-17004	Retirement Contributions	30,994	44,382	36,000	

5-17007	Travel & Per Diem 5-17008	Uniforms
5-17009	Subscriptions & Dues
5-17010	Training & Education Costs

UGU Operating

Total UGU Personnel:	559,291	586,674	586,600

5-32001	Other Contractual Services	220,871	208,438	225,000
5-32002	Operations & Maintenance Services	65,588	93,658	85,000
5-32003	Operating Supplies	101,720	77,426	107,000
5-32004	Electricity Services	33,904	31,298	35,000
5-32005	Vehicle Maintenance	12,916	12,136	15,000
5-32006	Lift Station Maintenance	24,490	21,642	25,000
5-32007	Miscellaneous Expenses			-		-		- Total UGU Operating:	459,489	444,598	492,000

82,946
-
-
-

115,000
- 1,050
-

100,000
- 500
-

Capital Outlay UGU
5-32101	Equipment
5-32102	Building
5-32104	New Meters
5-32103	Other
Total UGU Capital Outlay:	82,946	116,050	100,500

TOTAL UNDERGROUND UTILITIES DIVISION	1,101,726	1,147,322	1,179,100

IRRIGATION DIVISION
Personnel
5-18001	Regular Salaries
5-18002	Overtime
5-18003	FICA
5-18004	Retirement Contributions 5-18007	Travel & Per Diem
5-18008	Uniforms
5-18009	Training & Education Costs

IRR Operating

38,375
6,653
3,374
3,982
- 392
606

41,092
10,759
3,967
4,667
- 701
1,095

40,000
10,000
3,900
4,600
- 600
1,100

Total IRR Personnel:	53,382	62,281	60,200

			
-	-	-	
4,790	7,418	6,000	
-	-	-	
1,950	4,013	2,600	

5-33001	Other Contractual Services	30,785	39,446	38,000
5-33002	Operations & Maintenance Services	29,900	35,900	33,000
5-33003	Laboratory Services	-	653	100
5-33004	Operating Supplies	4,722	7,810	6,600
5-33005	Electricity Services	132,499	146,134	140,000
5-33006	Vehicle Maintenance	-	-	-
5-33007	Equipment Maintenance	-	-	-
5-33008	Maintenance - Irrigation	8,502	31,857	20,000
5-33009	Miscellaneous Expenses	-	-	-
5-33010	Chemicals	19,796	21,905	21,000

Total IRR Operating:	226,203	283,705	258,700
 	
Capital Outlay IRR
5-33101	Equipment	27,762	32,000	32,000
5-33102	Building	-	-	-
5-33103	Other	-	-	-
Total IRR Capital Outlay:	27,762	32,000	32,000

TOTAL IRRIGATION DIVISION	253,965	377,986	350,900

Total Operating Expenses	4,632,707	5,616,782	5,161,477 NON-OPERATING INCOME AND EXPENSES

575,558

DEBT SERVICE EXPENSES
5-27007	Interest 2011 Bond issue	575,558	575,558

5-27008	Principal 2011 Bond issue	1,015,000	1,015,000	1,015,000	
5-27009	Interest 2013 Bond issue	119,435	119,435	119,435	
5-27010	Principal 2013 Bond issue	235,000	235,000	235,000	
5-27012	Interest 2014 Bond issue	425,439	425,439	425,439	
5-27013	Principal 2014 Bond issue	155,000	155,000	155,000	
5-27011	COI Expense	-		4,000	
	TOTAL DEBT SERVICE:	2,525,432	2,525,432	2,529,432	
	RATE STABILIZATION				
	Transfer Out to Rate stabilization Fund	-	50,000	50,000	
	TOTAL RATE STABILIZATION SERVICE:	-	50,000	50,000	

CAPITAL IMPROVEMENT & TRANSFERS				

5-28127	Capital Improvement Program - W&S Required R&R Transfer to Capital (5%) Additional R&R Transfer for CIP's
Capital Improvement Program - WWTP Expansion Transfer	- 626,740
-
-	- 935,141
-
-	- 935,141
-
-	
	TOTAL CI & TRANSFERS EXPENSES:	626,740	935,141	935,141	
					
	Total Expenses	$	7,784,879	$	9,127,355	$	8,676,050	
					
	Total Revenues	$	8,427,209	$	8,837,282	$	8,859,026	

Surplus/(Deficit)	

642,330	

(290,073)	

 	182,976 	
	Available Operating Cash Balance (Ending)	$	5,766,402	$	4,833,999	$	5,307,048	
	
Available Rate Stabilization Balance (Ending)	
$	530,519	
$	580,519	
$	580,519	

ST LUCIE WEST SERVICES DISTRICT RENEWAL & REPLACEMENT FUND AMENDED FY 2015-2016 BUDGET

   	

FY 2016 Actual
Through 9-29-2016 *

Annual Budget (with adjustments) FY 2016

Amended Annual Budget FY 2016

CHANGE FROM ORIGINAL TO AMENDED BUDGET

  

	Estimated Beginning Fund Balance	986,640	986,640	986,640	0.00%	
ADD REVENUES:						
	Interest Revenues	-	-	-		
	Impact Fee Revenues	-	-	-		
	5% Required Transfer per Bond	626,740	453,829	453,829	0.00%	
	Additional Funding	-	-	475,000		
Cash Carry Forward for R&R CIP	 	-	-	-	

SW001	5-37007	Lift Station Renewal & Replacement	53,777		185,766	70,000	-62.32%	
SW037	5-37009	Emergency Renewal & Replacement Projects	177,432		184,455	249,500	35.26%	
SW047	5-37013	Structural Repairs Manholes	3,670		43,434	10,000	-76.98%	
SW049	5-37004	Protective Coating Manholes	1,563		59,663	10,000	-83.24%	
SW050	5-37014	WTP Grounding System Improvements	-		50,000	-	-100.00%	
SW064	5-37006	Replacement Meters	42,659		36,496	50,000	37.00%	
SW069	5-37018	Irrigation Ph 1 -Improve Existing WWTP Pump Station	4,986		125,000	20,000	-84.00%	
SW066	5-37020	WWTF Plant Painting & Sealing of Tanks	1,225		30,000	10,000	-66.67%	
SW073	5-37027	Replacement Backflow Preventers	11,040		13,480	13,000	-3.56%	
SW081	5-37029	WTP Calcite Tank Project	-		145,000	5,000	-96.55%	
SW083	5-37030	WWTF Odor Control Improvements	77,150		80,000	80,000	0.00%	
SW084	5-37031	Potable Water Flushing Devices	26,417		20,000	30,000	50.00%	
SW085	5-37032	Irrigation (Association) Emergency R&R Projects	19,971			30,000	N/A	
SW087	5-37034	Irrigation SCADA Conversion	28,687		-	35,000	N/A	
SW088	5-37035	WTP High Service Pump Station Control Upgrade	17,106		-	25,000	N/A	
		
TOTAL EXPENDITURES	
465,683		
973,294	
637,500	
-34.50%	
		FUND BALANCE, SEPTEMBER 30	 	1,147,697 		 	467,175 	 	1,277,969 		

TOTAL REVENUES AVAILABLE	1,613,380	1,440,469	1,915,469	32.98% DEDUCT EXPENDITURES:

* Note: 2016 Actuals from 10-1-2015 through 9-29-2016. We are still receiving September 2016 invoices.

   	

FY 2016 Actual
  Through 9-29-2016 * 

Annual Budget (with adjustments)
 	FY 2016	

Amended Annual Budget
 	FY 2016	

ORIGINAL TO AMENDED
 	BUDGET	

	Estimated Beginning Fund Balance	403,467	403,467	403,467	0.00%	
ADD REVENUES:	
Interest Revenues	
308	
344	
308	
-10.43%	
	Impact Fee Revenues
Additional Funding Required	906,105
-	247,000
-	906,105
-	266.84%	
						
	TOTAL REVENUES AVAILABLE	1,309,881	650,811	1,309,881	101.27%	

DEDUCT EXPENDITURES:	
SW072	5-38011	High Service Pump Expansion	10,189		20,000	N/A	
SW077	5-38012	Main Water Line Extension	23,804	255,000	35,000	-86.27%	
SW080	5-38013	WTP Concentrate Tank Expansion	82,704	160,000	100,000	-37.50%	
		
TOTAL EXPENDITURES	
116,696	
415,000	
155,000	
-62.65%	

TRANSFERS:

FUND BALANCE, SEPTEMBER 30	 	1,193,184	235,811	1,154,881

* Note: 2016 Actuals from 10-1-2015 through 9-29-2016. We are still receiving September 2016 invoices.

   	

FY 2015 Actual
  Through 9-29-2016 * 

Annual Budget (with adjustments)
 	FY 2016	

Amended Annual Budget
 	FY 2016	

CHANGE FROM ORIGINAL TO
 AMENDED BUDGET

117,379

83
116,524

Estimated Beginning Fund Balance	117,379	117,379	0.00%

ADD REVENUES:

Interest Revenues	83	87
Impact Fee Revenues	116,524	7,188

-5.10%
1521.09%

10,000

TOTAL REVENUES AVAILABLE	233,985	124,654	233,985	87.71% DEDUCT EXPENDITURES:
SW062	5-39011  WWTF Expansion	(14,352)	-	N/A

TOTAL EXPENDITURES	(14,352)	-	10,000	N/A

FUND BALANCE, SEPTEMBER 30	 	248,337 	124,654 	223,985 

* Note: 2016 Actuals from 10-1-2015 through 9-29-2016. We are still receiving September 2016 invoices.

St Lucie West Services District
Debt Service Fund - Water Management Benefit Series 2013 Bonds Amended Annual Budget

FY 2016 Actual ** Through 9-29-2016

Annual Budget (with adjustments) FY 2016

Amended Annual Budget FY 2016

1,017
1,859,245
-		
$	1,860,261		

OPERATING REVENUE
2-04001    Interest	1,017	9,500
2-04002   Special Assessments		1,859,245	1,992,542 2-04005    Miscellaneous Revenue (Prepayments)	 		- 		- 

Total Revenues

  $	1,860,261 

  $	2,002,042 

OPERATING EXPENSES

40,324
5,995
1,450,000
396,012
-

Debt Service
2-05001   Assessment Fees	40,324	40,100
2-05002  Banking Services	5,995	6,000
2-05014  Principal 2013	1,450,000	1,450,000
2-07015  Interest 2013	396,012	378,322
2-07011  Miscellaneous Expense	-	100,000

Total Expenses	 	1,892,331 	1,974,422   -	1,892,331 

Surplus/(Deficit) Before Transfer from

(32,070)

(to) Operating Reserve	(32,070)	27,620 -

TRANSFER FROM (TO) OPERATING RESERVE

Surplus/(Deficit)	$	(32,070)	$	27,620    #  $	(32,070) 

*Coverage Provided (Required > 1.10)	1.01	1.10	1.01
*Net Revenue / Bond Payment Requirements
St Lucie West Services District
Debt Service Fund - Water Management Benefit Series 2014 Bonds Amended Annual Budget

FY 2016 Actual ** Through 9-29-2016

Annual Budget (with adjustments) FY 2016

Amended Annual Budget FY 2016

10
385,975
-		
$	385,984		

OPERATING REVENUE
2-04001    Interest	10	-
2-04007    Storm Water Revenue		385,975	392,649 Miscellaneous Revenue (Prepayments)	 		- 		- 

Total Revenues

  $	385,984 

  $	392,649 

OPERATING EXPENSES

-
- 250,000
142,649
-

Debt Service
2-05001   Assessment Fees	-	-
2-05002  Banking Services	-	-
2-05016  Principal 2014	250,000	250,000
2-07017  Interest 2014	142,668	142,649
2-07011  Miscellaneous Expense	-	-

Total Expenses	 	392,668 	392,649   -	392,649 

Surplus/(Deficit) Before Transfer from

(6,665)

(to) Operating Reserve	(6,683)	- -

TRANSFER FROM (TO) OPERATING RESERVE

Surplus/(Deficit)	$	(6,683)	$	-    #  $	(6,665) 

*Coverage Provided (Required > 1.10)	0.98	1.00	0.98
*Net Revenue / Bond Payment Requirements
** Note: 2016 Actuals from 10-1-2015 through 9-29-2016. We are still receiving September 2016 invoices.

St Lucie West Services District
Debt Service Fund - Cascades Series 2010 Amended Annual Budget

FY 2016 Actual ** Through 9-29-2016

Annual Budget (with adjustments)
FY 2016

Amended Annual Budget FY 2016

116
195,982
-
-		
$	196,098		

OPERATING REVENUE
3-04002	Interest	116	3,500
3-04003    Special Assessments	195,982	207,540
3-04005    Miscellaneous Revenue	-	-
3-07001    2010 Bond Revenue	-	-

Total Revenues

$	196,098	$

211,040

OPERATING EXPENSES

4,173
3,897
175,000
20,752
-
-

Debt Service
3-05001  Assessment Fees	4,173	4,200
3-05002  Banking Services	3,897	4,000
3-05003  Principal	175,000	175,000
3-05004  Interest	20,752	17,563
3-05008  Miscellaneous	-	-
3-05007   Cas 2010 COI Expense	-	-

Total Expenses	203,823	200,763    -	203,823

(7,725)

Surplus/(Deficit) Before Transfer from
(to) Operating Reserve	(7,725)	10,277 -

TRANSFER FROM (TO) OPERATING RESERVE

Surplus/(Deficit)

$	(7,725)	$

10,277	$

(7,725)

*Coverage Provided (Required > 1.10)	1.00	1.10	1.00

*Net Revenue / Bond Payment Requirements

** Note: 2016 Actuals from 10-1-2015 through 9-29-2016. We are still receiving September 2016 invoices.