St. Lucie West Services District

FINAL BUDGET
FOR FISCAL YEAR ENDED
SEPTEMBER 30,	2017

August 25, 2016

Honorable Vince D’Amico, 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 2017 Proposed Annual Budget and FY 2017-2021 Capital Improvement Plan

Dear Honorable Chairman and Supervisors:

I am pleased to present the annual budget for FY 2017 and the FY 2017-2021 Capital Improvement Plan.

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

Many improvements were accomplished or encumbered in Fiscal Year 2016 and some of the major projects that were completed in FY 2016 were:

Several lift stations were rehabilitated with fencing, driveways and two lift station electrical panels were replaced in FY 2015. The lift station restoration project effort will be continued throughout the next several years to ensure that all lift stations are upgraded.
The Wetland #1 vertical relocation was complete in FY 2015 Grant monitoring phase underway in FY 2016.
The Water Treatment Plant High Service Expansion Project was completed by Wharton-Smith in FY 2015 and enhanced in FY 2016.
The Wastewater Treatment Plant Expansion was completed and operating nicely in FY 2015.
The Lake Ernie Pump Station Upgrade was completed in FY 2016.
Fiscal Year 2017 reflects positive account activity trends and the recent Refunding of Bonds have placed the District in a better financial position. The refinancing of bonds over the past three years has saved the District over $24,000,000 in debt service

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

Unreserved Fund Balance as a % of Total
Expenditures

95%

90%

85%

80%

75%

70%

65%

FY 2015

FY 2016

FY 2017

FY 2018

FY 2019

FY 2020

FY 2021

while not extending the terms. The District has not raised the Utility Rates since 2009-10 FY due to efficient budgeting and innovative cost saving measures, the proposed budget reflects no increase for the 2017 FY.

The budget for FY 2017 continues with the five-year forecasting of the District’s financial needs. Looking out over five years, rather than just the upcoming budget year, shows the impact of the immediate operating budget and the effect on the District’s future fiscal health. Immediate decisions, such as whether to spend from our fund balance to pay for a project, can now be aided by a longer-term perspective.

Trends in the General Fund revenues listed below, depict expenditures and reserves in the top graph, while Unreserved Fund Balance, as a percentage, is depicted in the bottom graph.

General Fund

$4,500,000

$4,000,000

$3,500,000

$3,000,000

$2,500,000

$2,000,000

$1,500,000

$1,000,000

$500,000

$‐

FY 2015

FY 2016	FY 2017
Total Revenues

FY 2018	FY 2019	FY 2020

FY 2021

Total Expenses

Unreserved Fund Balance

	

	

Trends in the Utility Fund revenues listed below, depict expenditures and reserves in the top graph, while Unreserved Fund Balance, as a percentage, is depicted in the bottom graph.

$12,000,000

Utility Fund

$10,000,000

$8,000,000

$6,000,000

$4,000,000

$2,000,000

$‐

FY 2015

FY 2016

FY 2017

FY 2018

FY 2019

FY 2020

FY 2021

Total Revenues

Total Expenses

Total Operating Expenses

       Unreserved Fund Balance

Unreserved Utility Fund Balance as a % of Total

66%

Expenditures

64%

62%

60%

58%

56%

54%

52%

50%

48%

FY 2015

FY 2016

FY 2017

FY 2018

FY 2019

FY 2020

FY 2021

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 2017-2021 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
$1,762,227). 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 reflects a fund balance over $250,000 for FY 2017. The General Fund Renewal and Replacement Fund reflects $656,400 in Stormwater improvement projects with a fund balance over $250,000.

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 2017 budget for your review and consideration.

Sincerely,

Dennis M. Pickle
Dennis M. Pickle District Manager

ST. LUCIE WEST SERVICES DISTRICT
FY 2016/2017 BUDGET

TABLE OF CONTENTS

Budget Summary
Budget Summary…	1
General Fund
General Fund Budget Overview…	2
General Fund Revenues & Expenditures…	4
General Fund Budget Summary	6
General Fund Budget & Five-Year Operating Forecast.	7
General Fund Renewal & Replacement Summary	18
General Fund Budget Account Descriptions and Assumptions…	19
Water & Sewer Fund
Water & Sewer Fund Budget Overview…	29
Water & Sewer Fund Revenues & Expenditures…	31
Water & Sewer Fund Budget Summary.	33
Water & Sewer Fund Budget & Five-Year Operating Forecast…	34
Water & Sewer Fund Account Descriptions and Assumptions.	45
Water & Sewer Fund Capital Funding Revenue & Expenditures.	56
Water & Sewer Fund Renewal & Replacement Fund…	57
Water & Sewer Fund Water Connection Fee Fund…	58
Water & Sewer Fund Wastewater Connection Fee Fund.	59
Water & Sewer Fund Construction Fund (Bond Proceeds)…	60
Other Funds
Debt Service Fund – Water Management Benefit Series 2013 & 2014 Five-
Year Operating Forecast…	61
Debt Service Fund – Cascades Series 2010 Five-Year Operating Forecast…	62

BUDGET SUMMARY
St. Lucie West Services District - Fiscal Year 2017

ESTIMATED REVENUES	

GENERAL FUND	

DEBT SERVICE	

CAPITAL PROJECTS	

UTILITY FUNDS	

CONNECTION FEE FUNDS	

TOTAL ALL FUNDS	
Non-Ad Valorem WMB Assessment	$186 per ERU Until 2025	$ 2,002,542				$	2,002,542	
Non-Ad Valorem Cascades Bonds Assessment	$180 per ERU Until 2018	$	209,040				$	209,040	
Non-Ad Valorem Special Maintenance Assessment $111 per ERU	$ 1,130,890					$	1,130,890	
Storm Water Drainage Fees From City	$ 1,690,490					$	1,690,490	
City Special Assessment for Bond	$	400,000					$	400,000	
Other General Fund Revenues
Utility Rate Revenues	6,999			
$	8,345,640		$	6,999
$	8,345,640	
Other Utility Fund Revenues General Fund R&R
Utility Fund R&R
Water Connection Fee Fund			
$	-	$	631,041	

$	498,008	$	631,041
$	-
$	-
$	498,008	
Wastewater Connection Fee Fund					$	3,095	$	3,095	
TOTAL SOURCES	$ 3,228,378	$ 2,211,582	$	-	$	8,976,681	$	501,103	$	14,917,744	
Transfer In From General Fund		389,456	$	67,088			$	456,544	
Transfer In for Utility Fund R&R			$	907,281			$	907,281	
TOTAL REVENUES & TRANSFERS IN	$ 3,228,378	$ 2,601,038	$	974,369	$	8,976,681	$	501,103	$	16,281,570	
							
EXPENDITURES							
General Fund	$ 3,023,524					$	3,023,524	
General Fund Personnel	$ 1,696,720						
General Fund Operating	$	867,325						
General Fund Capital Outlay
General Fund R&R	$	459,479		
$	656,400			
$	656,400	
Utility Operating Fund				$	6,163,791		$	6,163,791	
Utility Fund Personnel				$	2,385,026			
Utility Fund Operating				$	2,928,376			
Utiity Fund Capital Outlay				$	850,389			
Debt Service		$ 2,561,974		$	2,524,602		$	5,086,576	
Utility Fund R&R			$	1,762,227			$	1,762,227	
Water Connection Fee Fund Wastewater Connection Fee Fund					$	820,000
$	-	$	820,000
$	-	
TOTAL EXPENDITURES	$ 3,023,524	$ 2,561,974	$	2,418,627	$	8,688,393	$	820,000	$	17,512,518	
Transfer Out to General Fund R&R	$	67,088					$	67,088	
Transfer Out to 2014 Bond	$	389,456					$	389,456	
Transfer Out to Utility Fund R&R				$	907,281		$	907,281	
TOTAL EXPENDITURES AND TRANSFERS OUT	$ 3,480,068	$ 2,561,974	$	2,418,627	$	9,595,674	$	820,000	$	18,876,344	
Fund Balance/Reserves	$ 2,918,121	$	402,440	$	1,961,976	$	5,490,209	$	742,981	$	11,515,727	

NET ENDING BALANCE	
$ 2,666,432	
$	441,504	
$	517,718	
$	4,871,215	
$	424,084	
$	37,752,687	

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

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

In the Governmental Funds, separate accounting funds are set up for the bonded debt service and proceeds from bond issues. There are three such funds at St. Lucie West Services District. These three funds are shown on the last three pages of this budget. Separate assessments on the District property owners are assigned exclusively for the Water Management Benefit Series 2013 and the Cascades Series 2010 Debt Service Funds. The proceeds of these assessments can be used for no other purpose than the debt service of these two bond issues. The District recently refunded the Water Management Benefit Series 2010 bond at a savings of $24.00 per ERU per year through 2025 the total savings was $6,488,000 and did not extend the term. The Cascades Bond is paid off in 2018.

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 even with the transfer of unrestricted funds to the General Fund R&R fund for the 4E to 5 Canal Project. We are budgeting for a deficit in FY 2017. The General Fund for both FY 2016 and 2017 will have a fund balance exceeding two 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 regular salaries line item the rate increased to 1.4% for FY 2017 and was 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 12.8% this year, and liability insurance 5% this year for which national projections call for continuing increases. Energy costs are expected to grow at an inflation rate of 17% for FY 2017 as well.

Rate Adjustment – The Special Assessment rate of $111.00 per ERU proposed within this year’s budget for FY 2017 reflects no increase over the FY 2016.

The ERU numbers are expected to remain the same in FY 2017. We expect revenues in most categories to remain the same per year for each of the next five years. Fiscal years 2018, 2019, 2020 and 2021 reflect no increase in assessments at this time.

Capital Improvement Program

The capital improvement program has several items for your review. In a continuation of the previous years funding practices for capital items, we are proposing to pay for the capital items directly rather than financing the purchase over a number of years. The typical interest rates charged for lease financing are significant, and therefore the District can save a significant amount by purchasing the items. All equipment purchase will be paid for outright at the time of purchase.

A summary of the funding sources for all system capital projects budgeted in FY 2017 are as follows: The Aquatics Division is requesting the replacement of the harvester conveyor at
$30,800; The Storm Water Division is requesting a mower replacement and backhoe replacement which will be split with the Utility Fund total of $70,500; The Exotic Plant Removal Division is not requesting any Capital replacements this fiscal year. The General Fund Renewal and Replacement Fund Project is for emergency storm water projects in the amount of $121,400 and the Lake Harvey Stormwater Project for $535,000. The total for the list of capital R&R items is
$656,400 in the General Fund for FY 2017 and will leave a fund balance of over $250,000.

Project Maintenance Fees 0.23%
Interest 0.00%

Permit Fees 0.00%

City for Stormwater Bond Payment 0.00%

Miscellaneous Fees 0.01%

Special Assessments 39.98%

Storm Water Drainage Fees 59.77%

TOTAL REVENUES	$ 2,828,378

PERCENT
	    TOTALS 	     REVENUES		

Storm Water Drainage Fees	
1,690,490	
59.77%	
Special Assessments	1,130,890	39.98%	
City for Stormwater Bond Payment	-	0.00%	
Interest	25	0.00%	
Project Maintenance Fees	6,554	0.23%	
Permit Fees	-	0.00%	
Miscellaneous Fees	 	420 	 	0.01%	
TOTAL OPERATIONAL REVENUE	$ 2,828,378	100.00%	

GENERAL FUND PRIOR YEARS BALANCE	
$ 2,918,121		

1%
1%

0%
0%

Aquatics Division
Stormwater Maintenance Division Administration Division
Exotic Plant Removal Division

1%
2%
5%

1%
3%

0%

11%

16%

16%

34%

9%

Finance
Capital Improvement Projects R&R Fund Legal Services
Shop Operations Engineering Services District Manager Board of Supervisors Clerk to the Board Pollution Control
Debt Service 2014 Bond
Grant Management

TOTAL EXPENDITURES	$ 3,480,068

PERCENT
CAPITAL 
PERSONNEL OPERATING OUTLAY TOTALS EXPENDITURES

Aquatics Division	328,165	182,914	30,800	541,879	15.57%	
Stormwater Maintenance Division	411,555	79,660	70,500	561,715	16.14%	
Administration Division	659,184	162,262	358,179	1,179,626	33.90%	
Exotic Plant Removal Division	197,822	120,671	-	318,493	9.15%	
Finance		162,061		162,061	4.66%	
Capital Improvement Projects R&R Fund				67,088	1.93%	
Legal Services		48,853		48,853	1.40%	
Shop Operations	71,873	39,630	-	111,502	3.20%	
Engineering Services		37,587		37,587	1.08%	
District Manager	15,204	12,485		27,689	0.80%	
Board of Supervisors	12,918	2,394		15,312	0.44%	
Clerk to the Board		12,833		12,833	0.37%	
Pollution Control		4,842		4,842	0.14%	
Debt Service 2014 Bond				389,456	11.19%	
Grant Management	 	1,132	1,132 	 	0.03%	
TOTAL EXPENDITURES	$ 1,696,720 $ 867,325 $ 459,479 $ 3,480,068	100.00%	

St. Lucie West Services District General Fund Budget Summary

ADD REVENUES:	 	FY 2015	
 	ACTUAL		 	FY 2016	 ORIGINAL BUDGET	 	FY 2016	
 	ESTIMATE		 	FY 2017	
     PROPOSED		
Special Assessments	1,138,929	1,130,890	1,130,890	1,130,890	
Stormwater Drainage Fees	1,689,446	1,689,615	1,690,490	1,690,490	
City Stormwater Drainage Fee for Bond	400,000	400,000	400,000	400,000	
Other Revenues	 	165,050 	 	6,859 	 	41,919 	 	6,999 	
TOTAL OPERATING REVENUES	3,393,424	3,227,363	3,263,299	3,228,378	
FUND BALANCE, October 1	3,557,873	2,820,745	2,820,745	2,918,121	
TOTAL REVENUES AND FUNDS AVAILABL	6,951,297	6,048,109	6,084,044	6,146,500	

DEDUCT EXPENDITURES:
Board of Supervisors	

14,717	

16,790	

17,951	

15,312	
District Manager	23,701	27,328	27,210	27,689	
Finance	137,728	156,689	150,284	162,061	
Grant Management	205	1,108	1,108	1,132	
Clerk to the Board	9,811	12,956	12,556	12,833	
Legal Services	31,410	50,801	47,801	48,853	
Engineering Services	28,459	44,778	36,778	37,587	
Pollution Control	-	547	4,747	4,842	
Administration Division	693,513	821,274	806,425	1,179,626	
Aquatics Division	474,675	532,208	506,010	541,879	
Stormwater Maintenance Division	580,664	555,506	546,174	561,715	
Exotic Plant Removal Division	336,666	372,170	367,671	318,493	
Shop Operations	90,104	110,230	109,648	111,502	
Capital Improvement Projects R&R	1,469,587	63,896	138,896	67,088	
Capital Debt Service 2014 Bond	239,311	392,649	392,662	389,456	
TOTAL EXPENDITURES	4,130,552	3,158,932	3,165,923	3,480,068	
FUND BALANCE, SEPTEMBER 30	 	2,820,745 	 	2,889,177 	 	2,918,121 	 	2,666,432 	

		
Actual		
Actual YTD		
Estimate EOY		
Orig. Budget		Final Amended
Budget		
Budget	
		FY 2015		FY 2016		FY 2016		FY 2016		FY 2016		FY 2017	
	
General Fund Balance (Beginning)	
3,557,873		
2,820,745		
2,820,745		
2,820,745		
2,820,745		
2,918,121	
	OPERATING REVENUE												
1-04001	Permit Fees	-		-		-		0		-		-	
1-04002	Grant Revenue	52,561				-		-		-		-	
1-04003	Miscellaneous Fees	-		11,655		13,986		420		11,655		420	
1-04004	Storm Water Drainage Fees From City	1,689,446		1,690,490		1,690,490		1,689,615		1,690,490		1,690,490	
1-04005	Project Maintenance Fees	-				-		6,425		6,425		6,554	
1-04006	Interest	12		22		27		13		22		25	
1-04007	Special Maintenance Assessments	1,138,929		1,107,859		1,122,859		1,130,890		1,130,890		1,130,890	
1-04008	Interfund Transfers	-				-		-		-		-	
1-04009	Miscellaneous Income	27,657		1,780		1,780		-		1,780		-	
1-04010	WMB Prepayment	84,820		$	22,037		22,037		-		22,037		-	
1-04012	Stormwater Drainage from City for Bond	239,311		400,000		392,649		392,649		392,649		400,000	
1-04014

1-05001
1-05002
1-05012
1-05015
1-05016

1-06001
1-06002
1-06003
1-06005
1-06009
1-06012
1-06013

1-07001
1-07002
1-07003	  Stormwater Drainage from City for Lake Harvey R	160,689 
 	Total Revenues	$	3,393,424 
OPERATING EXPENSES
 Board of Supervisors
Executive Salaries	11,271
FICA	786
   Other Contractual Services/Move to Board Meetin		- Board Meeting Expenses	2,660
Contingencies/Move to Board Meeting Exp	-
 	TOTAL BOARD OF SUPERVISORS	14,717 
District Manager
Assessment Fees & Costs	8,150
   Other Contractual Services/Move to Operations		- Operations & Maintenance Services	766
Management Contract	14,786
Travel & Per Diem	-
Miscellaneous Expense/Move to Operations	-
Subscriptions & Dues/Move to Travel	-
 	TOTAL DISTRICT MANAGER	23,701 
Finance
Dissemination Agent	-
Arbitrage	-
   Assessment Fees & Costs/Delete			 	- 
  $	3,233,843 

12,193
935
399
843
 	77 
 	14,446 

415

 	
 	415 

134		 	7,351 
  $	3,251,178 

14,631
1,122
479
1,012
 	92 
 	17,336 

498
-
-
-
-
-
 	- 
 	498 

-
- 160	 	7,351	 	7,351 
   $ 3,227,363	$	3,263,299 

12,000	14,500
918	1,109
580	-
1,542	2,342
 	1,750	 	-	
 	16,790	 	17,951 

8,582	8,582
1,274	-
1,108	2,877
15,111	14,994
643	757
495	-
 	114	 	-	
- 	27,328	 	27,210 

2,030	2,030
1,703	1,703
-	-		
$	3,228,378

12,000
918
- 2,394
- 15,312

8,771
- 2,941
15,204
773
-
- 27,689

2,030
1,740
-	
1-07004	Accounting Services	34,289	27,534	33,041	32,718	33,218	33,949	
1-07005	Auditing	11,790	11,135	13,362	16,254	16,254	16,612	
1-07007	Banking Services	-	857	1,029	6,789	3,789	3,872	
1-07009
1-07015	Property & Casualty Insurance
  Office Supplies/Delete		67,749
114	(278)	(333)
-	72,975
-	67,975
-	78,543
-	

Actual FY 2015

Estimate EOY FY 2016

Orig. Budget FY 2016

Final Amended Budget
FY 2016

1-07018   Property Taxes & Assessments	23,786 
 	TOTAL FINANCE	137,728 
Grant Management
1-12001   Contractual Services -GM	205 
 	TOTAL GRANT MANAGEMENT	205 
Clerk to the Board
1-13002	Other Contractual Services	6,410
1-13004	Postage & Freight	834
1-13005	Printing & Binding	1,529
1-13007    Legal Ads	1,038 
 	TOTAL CLERK TO THE BOARD	9,811 
Legal Services
1-19001	General Counsel	22,521
1-23001    Special Counsel	8,889 
 	TOTAL LEGAL COUNSEL	31,410 
Engineering Services
1-26002    Engineering Services	28,459 
 	TOTAL ENGINEERING	28,459 

 	-	 	24,220	 	25,315 

Budget FY 2017	
25,315	
162,061	

 	47,259	 	156,689	 	150,284 -

1,132

1,132

 	-	1,108	1,108 
 	-	-	1,108	-	1,108 -

12,833

7,794
1,300
2,290
1,449

5,815	7,627	7,627
578	1,272	1,272
1,226	2,240	2,240
 	602	 	1,817	 	1,417 
 	8,221	 	12,956     - 	12,556 

48,853

40,931
7,922

40,247	40,050	40,050
 	4,128	 	10,751	 	7,751 
 	44,375	- 	50,801     - 	47,801 -

37,587

37,587

 	31,985	 	44,778	 	36,778 
 	31,985	- 	44,778     - 	36,778 -

Pollution Control
1-29002   Regulatory & Permit Fees	- 
 	TOTAL POLLUTION CONTROL	- 
ADMINISTRATION DIVISION
Personnel
1-15001	Regular Salaries	196,746
1-15002	Overtime	1,406
1-15003	FICA	16,445
1-15004	Retirement Contributions	18,447
1-15005	Health/Life/Dental Insurance	266,085
1-15006	Workers Comp	23,579

 	5,659	 	547	 	4,747 

4,842

4,842

 	5,659	- 	547     - 	4,747 -

214,622	212,932	215,932	217,955
1,269	2,364	2,364	2,423
17,583	17,021	17,600	18,573
18,283	19,377	19,647	21,202
380,684	295,775	313,775	354,817
20,980	24,299	23,499	23,969

1-15007	Unemployment Insurance	-	-	11,112	6,112	6,265
1-15009    Travel & Per Diem/Move to Training		-	-	914	-	-
1-15010	Uniforms	1,277	1,322	1,415	1,615	1,651
1-15011	Subscriptions & Dues/Move to Training	95	-	1,611	-	-

Actual YTD FY 2016
 	25,315 
 	64,698 

 	
 	- 

4,846
482
1,021
 	502 
 	6,851 

33,539
 	3,440 
 	36,979 

 	26,654 
 	26,654 

 	4,716 
 	4,716 

178,852
1,058
14,652
15,236
285,513
17,484

1,102

402
 	5,186 
 	519,484 

31,419
2,365
2,194
9,968
361

1-15012	Training, Cont. Educ., and Licensing	138
1-15013	Vehicle Allowance	 	6,814 
Total Administration Personnel: 	531,032 ADMIN Operating
1-33001	Other Contractual Services	48,514
1-33002	Website Maintenance	3,607
1-33004	Water - Irrigation	3,239
1-33005	Telephone & Cell Service	12,446
1-33006	Postage & Freight	616

482	2,095	5,020	5,130
 	6,223	7,200	7,200	7,200
 	661,449	596,113	612,764	 	659,184 

48,066
3,259
3,134
13,615
1,048

37,702	41,624	47,124
2,838	3,195	3,195
2,633	3,073	3,073
11,962	18,348	13,348
433	1,027	1,027

 	

Estimate EOY FY 2016

Orig. Budget FY 2016

Final Amended Budget
FY 2016

1-33007	Electricity Services

Building Maintenance/Rename to Administration Vehicle Maintenance/Move to Adm Mtn Equipment Maintenance/Move to Adm Mtn

1-33008 Cable/Newspaper/Move to Oper. Exp.	 1-33010	Equipment Leasing
1-33011
1-33012
1-33013

Printing & Binding/Move to Oper. Exp. Legal Ads/Move to Oper. Exp.
Miscellaneous Expense/Move to Oper. Exp. Record Storage/Move to Oper. Exp.

1-33014
1-33015
1-33016
1-33017
1-33018	Contingencies - Hurricane 1-33019	Office Supplies
1-33020	Fuel & Lubricants - Vehicle
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
Total Administration Operating: Capital Outlay Administration
1-33101 Equipment
1-33102 Building
1-33103 Other
Total Administration Capital Outlay:
 	TOTAL ADMINISTRATIO AQUATICS DIVISION
Personnel
1-14001 Regular Salaries
1-14002 Overtime
1-14003 FICA
1-14004 Retirement Contributions
1-14007 Travel & Per Diem/Move to Training	 1-14008	Uniforms
1-14009	Subscriptions & Dues/Move to Training 1-14010	Training, Cont. Educ., and Licensing

Total Aquatics Personnel:

3,518	4,292	4,292

5,022
- 3,776
5,085
-
-
-
-
-
- 20,400
4,551
26,896
10,558
2,375
2,500
11,977
-

Budget FY 2017

1,124	468	-
2,189	4,202	3,702
3,722	1,523	4,985
337	746	-
489	616	-
-	443	-
-	218	-
3,901	4,783	-
538	786	-
18	20,400	20,400
3,742	6,462	4,462
18,664	41,616	25,616
3,696	3,253	10,351
2,053	1,828	2,328
1,164	4,852	3,852
8,812	17,907	11,407
 	332	5,500	2,000 
 	109,869	187,160	161,162	 	162,262 

-	-	-	-
3,616	38,000	32,500	358,179
 	-	-	-		-
 	3,616	38,000	32,500	 	358,179 

 	774,934	 	821,274     - 	806,425     - 	1,179,626 

235,490	275,000	260,000	257,640
10,137	18,075	16,075	16,477
18,821	22,420	21,120	20,970
19,623	26,377	24,847	24,671
-	1,181	-	-
2,884	3,693	3,693	3,767
387	535	-	-
 	627	2,833	4,549	4,640
 	287,969	350,115	330,284	 	328,165 

Actual	
Actual YTD	
FY 2015	FY 2016	
4,204	2,932	
412	937	
3,075	1,824	
88	3,102	
53	281	
-	408	
-		
-		
2,482	3,250	
404	449	
2,488	15	
4,129	3,119	
26,228	15,554	
3,060	3,080	
4,225	1,711	
8,357	970	
12,803	7,344	
19,990	277	
160,418	91,558	

-		
2,063	3,013	
-	-	
2,063	3,013	
		
N	693,513 	 	614,055 	

244,870	
196,242	
9,156	8,447	
19,010	15,684	
20,656	16,353	
103		
2,464	2,403	
515	322	
1,650	 	523 	
 	298,424 	 	239,974 	
1,980	1,411	
-	2,332	
5,860	4,706	
4,942	3,754	
11,576	6,711	
380	365	
114,924	89,032	

Aquatics Operating
1-31001 Operations & Maintenance Svc	 1-31003	Disposal Fees
1-31005	Operating Supplies
1-31008 Vehicle Maintenance/Move to Op. & Maint.	 1-31009	Equipment Maintenance
1-31010 Miscellaneous Expense/Move to Operating Supp 1-31011	Chemicals

1,693	3,029	11,583

11,814
3,825
8,583
- 11,718
- 139,102

2,798	4,000	3,750
5,647	9,915	8,415
4,505	7,054	-
8,053	12,988	11,488
438	618	-
106,839	132,478	132,478

Actual FY 2015
Machinery & Equipment	 	8,594 
Total Aquatics Operating: 	148,256 Capital Outlay Aquatics
Equipment	27,995
Building	-
Other	-	
Actual YTD FY 2016	
	 	3,131 	
	 	111,442 	
	
-	
Total Aquatics Capital Outlay:	27,995	-	
			
TOTAL AQUATICS DIVISION	474,675	351,417	
STORM WATER MANAGEMENT DIVISION
Personnel
Regular Salaries	315,962
Overtime	18,107
FICA	25,165
Retirement Contributions	28,136
   Travel & Per Diem/Move to Training			- Uniforms		2,592
Subscriptions & Dues/Move to Training	115
Training, Cont. Educ., and Licensing	372
Total Storm Water Personnel: 	390,449 Storm Water Operating
   Operations & Maintenance Svc		9,795 Laboratory Services		3,436
Disposal Fees	4,154
   Operating Supplies		14,581 Storm Ditch Maint		26,886
Landscape Materials	14,313
Vehicle Maintenance	5,930
Equipment Maintenance	23,581
   Miscellaneous Expense/Move to Operating Suppl		- Chemicals	2,750	-
   Machinery & Equipment/Move to Op. & Maint.		1,565 Electricity Services	 	2,831 
Total Storm Water Operating: 	109,822 Capital Outlay Storm Water
Equipment	80,393
Building	-
Other - GIS Mapping	-	

258,800	
	14,318	
	19,888	
	23,377	
	1,912	
	60	
	 	1,222 	
	 	319,576 	
	11,457	
	2,271	
	1,227	
	11,185	
	17,026	
	14,590	
	9,684	
	14,932	
	610	
	587	
	182	
	 	2,083 	
	 	85,833 	
	9,796	
Total Storm Water Capital Outlay:	80,393	9,796	
			
TOTAL STORM WATER MANAGEMENT DIVISION	580,664	415,204	

EXOTIC PLANT REMOVAL DIVISION
Personnel
Regular Salaries	

155,629	

125,267	

1-31012

1-31101
1-31102
1-31103

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

1-34001
1-34002
1-34004
1-34005
1-34006
1-34007
1-34008
1-34009
1-34010
1-34011
1-34012
1-34014

1-34101
1-34102
1-34103

1-17001

Budget FY 2017

Estimate EOY FY 2016

Orig. Budget FY 2016

Final Amended Budget
FY 2016

 	3,757	 	12,012	 	8,012	7,872
 	133,731	 	182,093	 	175,725	 	182,914 

-	-	-	30,800
-	-	-	-
 	-	-	-		-
 	-	-	-	 	30,800 

 	421,700	 	532,208	-	506,010     - 	541,879 

310,560	334,109	329,109	328,716
17,182	17,909	17,909	18,357
23,865	26,929	26,547	26,551
28,052	31,682	31,232	31,237
-	607	-	-
2,294	3,444	3,444	3,513
72	229	-	-
 	1,466	1,782	3,118	3,181
 	383,491	416,692	411,359	 	411,555 
-
13,748	8,183	16,616	16,949
2,725	4,944	3,944	4,023
1,472	2,000	2,000	2,040
13,422	15,135	15,842	16,158
20,431	22,000	22,000	-
17,508	22,302	22,302	-
11,621	11,460	11,960	12,199
17,918	27,937	20,937	21,356
732	707	-	-
705	3,293	2,793	2,933
219	3,933	-	-
 	2,499	 	3,921	 	3,421	4,003
 	103,000	 	125,814	 	121,815	 	79,660 

11,755	13,000	13,000	70,500
-	-	-	-
 	-	-	-		-
 	11,755	13,000	13,000	 	70,500 

 	498,245	 	555,506	-	546,174     - 	561,715 

159,240

150,321	162,000	160,000

		
Actual		
Actual YTD		
Estimate EOY		
Orig. Budget		Final Amended
Budget		
Budget	
		FY 2015		FY 2016		FY 2016		FY 2016		FY 2016		FY 2017	
1-17002	Overtime	3,456		2,572		3,087		7,888		5,388		5,523	
1-17003	FICA	13,476		9,829		11,795		12,996		12,652		12,604	
1-17004	Retirement Contributions	14,401		11,284		13,541		15,290		14,885		14,829	
1-17007
1-17008
1-17009
1-17010	   Travel & Per Diem/Move to Training	 Uniforms
Subscriptions & Dues/Move to Training
Training, Cont. Educ., and Licensing	- 2,271
155
1,124		
1,829
55
 	1,084 		- 2,195
66
 	1,301		234	-
3,424	3,424
234	-
1,624	2,092 		- 3,492
-
2,134	

 	151,921 

7,761
4,732
13,257
8,377
5,107
3,854
2,849
 	57,497 
 	103,435 

Total Exotic Plant Personnel: 	190,512	 	182,305	203,690	198,441	 	197,822 
Exotic Plant Operating	-

1-35001     Operations & Maintenance Svc		7,471 1-35003	Disposal Fees			400
1-35004	Operating Supplies	15,465
1-35006	Vehicle Maintenance	6,886
1-35007    Equipment Maintenance/Move to Op. & Maint.		4,800 1-35008	Chemicals		6,180
1-35009    Machinery & Equipment/Move to Op. & Maint.			5,275	- 1-35010	Maintenance Contracts	 	43,123 

TOTAL EXOTIC PLANT REMOVAL DIVISION

336,666

304,562

SHOP OPERATIONS DIVISION
Personnel Regular Salaries Overtime
FICA
Retirement Contributions
   Travel & Per Diem/Move to Training	 Uniforms
Subscriptions & Dues/Move to Training Training, Cont. Educ., and Licensing

49,863
5,506
4,172
5,029
- 715
55
240

Total Shop Personnel: 	65,580 

40,445
4,155
3,410
4,025
23
396
110
 	60 
 	52,623 

Shop Operating
   Operations & Maintenance Svc		2,936	2,290 Disposal Fees			-	1,350
Operating Supplies	6,789	5,529
Vehicle Maintenance/Move to Op. & Maint.	2,960	3,254
Miscellaneous Expense/Move to Op. Sup.	416	871
Machinery & Equipment	 	11,422	 	12,137 
Total Shop Operating: 	24,524	25,432

Total Exotic Plant Operating: 	89,598 Capital Outlay Exotic Plant

9,313	8,358	19,886	20,284
5,678	5,000	6,500	6,630
15,908	17,622	17,622	17,974
10,053	10,021	10,021	10,221
6,129	5,979	-	-
4,625	8,202	7,202	7,562
3,418	5,299	-	-
 	68,996	 	57,500	 	57,500	58,000
 	124,122	 	117,980	 	118,731	 	120,671 

1-35101	Equipment		56,555	49,207	59,048	50,500	50,500	-	
1-35102	Building		-		-	-	-	-	
1-35103	Other		-	-	-	-	-	-	
		Total Exotic Plant Capital Outlay:	56,555	49,207	59,048	50,500	50,500	 	- 	

 	365,475	 	372,170	-	367,671     - 	318,493 

1-18001
1-18002
1-18003
1-18004
1-18010
1-18013
1-18014
1-18015

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

48,533	53,372	52,872	53,613
4,986	5,379	5,379	5,513
4,093	4,494	4,456	4,523
4,830	5,288	5,243	5,321
27	574	-	-
476	747	747	762
132	87	-	-
 	71	1,437	2,098	2,140
 	63,148	71,378	70,795	 	71,873 
-
2,748	3,766	9,362	9,549
1,620	4,000	4,000	4,080
6,635	8,170	8,966	9,145
3,905	4,096	-	-
1,045	1,296	-	-
 	14,564	 	17,524	 	16,524	16,855
 	30,519	 	38,853	 	38,853	 	39,630 

 	

Estimate EOY FY 2016

Orig. Budget FY 2016

Final Amended Budget
FY 2016

Budget FY 2017

1-36101
1-36102
1-36103

-	-	-	-

Actual		
Actual YTD	
	FY 2015		FY 2016	
Capital Outlay Shop				
Equipment		-	-	
Building		-	-	
Other		-	-	
Total Shop Capital Outlay:	-	-	
			
SHOP OPERATIONS DIVISION	90,104	78,055	

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

 	93,667	 	110,230	-	109,648     - 	111,502 

Total Operating Expenses	 	2,421,654	 	1,918,052	 	2,309,353	2,702,386	 	2,634,364	 	3,023,524 

NON-OPERATING INCOME AND EXPENSES
Other Expense

DEBT SERVICE EXPENSES
1-04013	Principal 2014 Bond Issue - sent to Trustee	150,000	120,000	-	250,000	250,000	255,000	
1-04013	Interest 2014 Bond issue - sent to Trustee	 	89,311 	65,971	 	-	 	142,649 	 	142,662 	134,456	
TOTAL DEBT SERVICE:	 	239,311 	 	185,971 	 	-	 	392,649 	 	392,662 	 	389,456 	

CAPITAL IMPROVEMENT 						
Capital Improvement Program R&R	56,337			56,544	56,544	56,544	
Add R&R Funding / Grant Revenue	52,561				75,000	-	
Add SWD funds from City for DS commitment	160,689	14,029		7,352	7,352	10,544	
One Time Additional R&R Funding	 	1,200,000 	 		 		 	-		 	-		-	
TOTAL OTHER CAPITAL EXPENSES R&R FUND: 	1,469,587	 	14,029	 	-	 	63,896	138,896	 	67,088 

$	3,228,378

Total Expenses

  $	4,130,552	$	2,118,052	$   2,309,353	$ 3,158,932 

  $	3,165,923 

  $	3,480,068 

 	 	

Total Revenues

  $	3,393,424	$	3,233,843	$   3,251,178	$ 3,227,363 

  $	3,263,299 

(251,690)

Surplus/(Deficit)	(737,128)	1,115,790	941,825	68,432	97,376

Available Operating Cash Balance (Ending)

  $	2,820,745	$	3,936,535	$   3,762,570	$ 2,889,177	$

2,918,121	$

2,666,432

	Budget			Forecast		
	FY 2017		FY 2018	FY 2019	FY 2020	FY 2021	
	
General Fund Balance (Beginning)	
2,918,121		
2,666,432	
2,466,634	2,517,521	
2,482,288	
	OPERATING REVENUE						
1-04001	Permit Fees	-		-	-	-	-	
1-04002	Grant Revenue	-		-	-	-	-	
1-04003	Miscellaneous Fees	420		437	454	472	491	
1-04004	Storm Water Drainage Fees From City	1,690,490		1,690,490	1,690,490	1,690,490	1,690,490	
1-04005	Project Maintenance Fees	6,554		6,685	6,819	6,955	7,094	
1-04006	Interest	25		27	30	33	36	
1-04007	Special Maintenance Assessments	1,130,890		1,130,890	1,130,890	1,130,890	1,130,890	
1-04008	Interfund Transfers	-		-	-	-	-	
1-04009	Miscellaneous Income	-		-	-	-	-	
1-04010	WMB Prepayment	-		-	-	-	-	
1-04012	Stormwater Drainage from City for Bond	400,000		400,000	400,000	400,000	400,000	
1-04014	Stormwater Drainage from City for Lake Harvey R&R	-		-	 	- 	- 	 	- 	
	Total Revenues	$	3,228,378		$ 3,228,529	   $	3,228,682 $ 3,228,840 	   $ 3,229,001 	
	
OPERATING EXPENSES						
	 Board of Supervisors						
1-05001	Executive Salaries	12,000		12,000	12,000	12,000	12,000	
1-05002	FICA	918		918	918	918	918	
1-05012	Other Contractual Services/Move to Board Meeting Exp	-		-	-	-	-	
1-05015	Board Meeting Expenses	2,394		2,446	2,500	2,555	2,611	
1-05016	Contingencies/Move to Board Meeting Exp	-		-	-	-	-	
	TOTAL BOARD OF SUPERVISORS	15,312		15,364	15,418	15,473	15,529	
	
District Manager						
1-06001	Assessment Fees & Costs	8,771		8,964	9,161	9,363	9,569	
1-06002	Other Contractual Services/Move to Operations	-		-	-	-	-	
1-06003	Operations & Maintenance Services	2,941		3,005	3,071	3,139	3,208	
1-06005	Management Contract	15,204		15,538	39,000	39,858	40,735	
1-06009	Travel & Per Diem	773		790	808	825	844	
1-06012	Miscellaneous Expense/Move to Operations	-		-	-	-	-	
1-06013	Subscriptions & Dues/Move to Travel	-		-	 	- 	- 	 	- 	
	TOTAL DISTRICT MANAGER	27,689		28,298	 	52,041 	53,185 	 	54,355 	
	
Finance						
1-07001	Dissemination Agent	2,030		2,030	2,030	2,030	2,030	
1-07002	Arbitrage	1,740		1,779	1,818	1,858	1,899	
1-07003	   Assessment Fees & Costs/Delete		-		-	-	-	-	
1-07004	Accounting Services	33,949		34,696	35,459	36,239	37,036	
1-07005	Auditing	16,612		16,978	17,351	17,733	18,123	
1-07007	Banking Services	3,872		3,957	4,045	4,133	4,224	
1-07009	Property & Casualty Insurance	78,543		69,614	71,006	84,426	75,115	
1-07015	  Office Supplies/Delete		-		-	-	-	-	
1-07018	Property Taxes & Assessments	25,315		25,315	 	25,315      		25,315 	 	25,315 	
	TOTAL FINANCE	162,061		154,368	 	157,023      		171,734 	 	163,742 	
	
Grant Management						
1-12001	Contractual Services -GM	1,132		1,157	1,182	1,208	1,235	
	TOTAL GRANT MANAGEMENT	1,132		1,157	1,182	1,208	1,235	

Clerk to the Board

Budget FY 2017

Building Maintenance/Rename to Administration Maintenance Vehicle Maintenance/Move to Adm Mtn
Equipment Maintenance/Move to Adm Mtn	
Printing & Binding/Move to Oper. Exp.
Legal Ads/Move to Oper. Exp.	
Miscellaneous Expense/Move to Oper. Exp.	
Record Storage/Move to Oper. Exp.	

Forecast
FY 2018	FY 2019	FY 2020	FY 2021

1-13002	Other Contractual Services	7,794	7,966	8,141	8,320	8,503	
1-13004	Postage & Freight	1,300	1,328	1,358	1,388	1,418	
1-13005	Printing & Binding	2,290	2,340	2,392	2,444	2,498	
1-13007	Legal Ads	1,449	1,481	 	1,513 	 	1,546 	 	1,580 	
	TOTAL CLERK TO THE BOARD	12,833	13,115	 	13,403 	 	13,698 	 	14,000 	
	
Legal Services					
1-19001	General Counsel	40,931	41,832	42,752	43,692	44,654	
1-23001	Special Counsel	7,922	8,096	 	8,274 	 	8,456 	 	8,642 	
	TOTAL LEGAL COUNSEL	48,853	49,927	 	51,026 	 	52,148 	 	53,296 	
	
Engineering Services					
1-26002	Engineering Services	37,587	38,414	 	39,259 	 	40,123 	 	41,006 	
	TOTAL ENGINEERING	37,587	38,414	 	39,259 	 	40,123 	 	41,006 	
	
Pollution Control					
1-29002	Regulatory & Permit Fees	4,842	4,948	 	5,057 	 	5,169 	 	5,282 	
	TOTAL POLLUTION CONTROL	4,842	4,948	 	5,057 	 	5,169 	 	5,282 	
	
ADMINISTRATION DIVISION					
	Personnel					
1-15001	Regular Salaries	217,955	223,404	228,989	234,714	240,582	
1-15002	Overtime	2,423	2,484	2,546	2,609	2,675	
1-15003	FICA	18,573	19,020	21,247	21,755	22,276	
1-15004	Retirement Contributions	21,202	21,728	24,348	24,946	25,559	
1-15005	Health/Life/Dental Insurance	354,817	379,654	406,230	434,666	465,092	
1-15006	Workers Comp	23,969	24,448	24,937	25,436	25,944	
1-15007	Unemployment Insurance	6,265	6,421	6,582	6,746	6,915	
1-15009	   Travel & Per Diem/Move to Training		-	-	-	-	-	
1-15010	Uniforms	1,651	1,687	1,724	1,762	1,801	
1-15011	Subscriptions & Dues/Move to Training	-	-	-	-	-	
1-15012	Training, Cont. Educ., and Licensing	5,130	5,243	5,359	5,477	5,597	
1-15013	Vehicle Allowance	7,200	7,200	7,200	7,200	7,200	
Total Administration Personnel: 	659,184	691,289	729,161	765,311	803,641 	
	ADMIN Operating						
1-33001	Other Contractual Services	48,066	49,027	50,008	51,008	52,028	
1-33002	Website Maintenance	3,259	3,324	3,391	3,459	3,528	
1-33004	Water - Irrigation	3,134	3,197	3,261	3,326	3,393	
1-33005	Telephone & Cell Service	13,615	14,160	14,443	14,588	15,609	
1-33006	Postage & Freight	1,048	1,069	1,090	1,112	1,134	
1-33007
1-33008	Electricity Services
   Cable/Newspaper/Move to Oper. Exp.		5,022
-	5,223
-	5,327
-	5,380
-	5,757
-	
1-33010	Equipment Leasing	3,776	3,852	3,929	4,008	4,088	
1-33011		5,085	5,186	5,290	5,396	5,504	
1-33012		-	-	-	-	-	
1-33013		-	-	-	-	-	
1-33014		-	-	-	-	-	
1-33015		-	-	-	-	-	
1-33016		-	-	-	-	-	
1-33017		-	-	-	-	-	
1-33018	Contingencies - Hurricane	20,400	20,400	20,400	20,400	20,400	
1-33019	Office Supplies	4,551	4,642	4,735	4,830	4,926	
1-33020	Fuel & Lubricants - Vehicle	26,896	28,241	29,653	31,136	32,693	
1-33021	   Operating Supplies and Expenses		10,558	10,769	10,984	11,204	11,428	

Budget FY 2017

Forecast
FY 2018	FY 2019	FY 2020	FY 2021

1-33022	Computer Software	2,375	2,422	2,470	2,520	2,570	
1-33023	Computer Hardware/ Supplies	2,500	2,500	2,500	-	-	
1-33024	Fuel & Lubricants - Equipment	11,977	12,576	13,205	13,865	14,558	
1-33025	Minor Construction Expenses	-	-	-	-	-	
Total Administration Operating: 	162,262	166,589	170,687	172,231	177,616 
Capital Outlay Administration	
1-33101	Equipment	-	-	-	-	-	
1-33102	Building	358,179	-	-	-	-	
1-33103	Other	-	-	-	-	-	
Total Administration Capital Outlay: 	358,179	-	-	-	- 
 	TOTAL ADMINISTRATION	1,179,626	857,878 	899,848 	937,541 	981,257 AQUATICS DIVISION

257,640	264,081	270,683	277,450	284,386	
16,477	16,889	17,311	17,744	18,187	
20,970	21,494	22,032	22,582	23,147	
24,671	25,287	25,919	26,567	27,232	
-	-	-	-	-	
3,767	3,843	3,919	3,998	4,078	
-	-	-	-	-	
4,640	4,733	4,828	4,924	5,023	

Personnel
1-14001 Regular Salaries
1-14002 Overtime
1-14003 FICA
1-14004 Retirement Contributions
1-14007 Travel & Per Diem/Move to Training	 1-14008 Uniforms
1-14009 Subscriptions & Dues/Move to Training 1-14010 Training, Cont. Educ., and Licensing

1-31001
1-31003
1-31005
1-31008
1-31009
1-31010
1-31011
1-31012

Aquatics Operating

Capital Outlay Aquatics

Total Aquatics Personnel: 	328,165	336,327	344,692	353,266	362,053 

Operations & Maintenance Svc Disposal Fees
Operating Supplies
   Vehicle Maintenance/Move to Op. & Maint.	 Equipment Maintenance
   Miscellaneous Expense/Move to Operating Supplies	 Chemicals
Machinery & Equipment

11,814
3,825
8,583
- 11,718
- 139,102
7,872

12,051	12,292	12,537	12,788
3,902	3,980	4,059	4,140
8,755	8,930	9,109	9,291
-	-	-	-
11,952	12,191	12,435	12,683
-		-		-		- 146,057	153,360	161,028	169,079
 	7,730 	7,584 	7,436 	7,285 
Total Aquatics Operating: 	182,914 	190,446 	198,336 	206,604 	215,267 

1-31101 Equipment
1-31102 Building
1-31103 Other
30,800	75,000	-	-	-	
-	-	-	-	-	
-	-	-	-	-	

Total Aquatics Capital Outlay: 	30,800	75,000	-	-	- 

	TOTAL AQUATICS DIVISION	541,879	601,773	543,028	559,870	577,319	
	
STORM WATER MANAGEMENT DIVISION
Personnel						
1-16001	Regular Salaries	328,716	336,934	345,357	353,991	362,841	
1-16002	Overtime	18,357	18,816	19,286	19,768	20,263	
1-16003	FICA	26,551	27,215	27,895	28,593	29,307	
1-16004	Retirement Contributions	31,237	32,017	32,818	33,638	34,479	
1-16007	   Travel & Per Diem/Move to Training		-	-	-	-	-	
1-16008	Uniforms	3,513	3,583	3,655	3,728	3,803	
1-16009	Subscriptions & Dues/Move to Training	-	-	-	-	-	
1-16010	Training, Cont. Educ., and Licensing	3,181	3,244	3,309	3,375	3,443	
Total Storm Water Personnel: 	411,555		421,810	432,321	443,094	454,136 Storm Water Operating	 		

Budget FY 2017

Forecast
FY 2018	FY 2019	FY 2020	FY 2021

1-34001	Operations & Maintenance Svc	16,949	17,288	17,634	17,986	18,346	
1-34002	Laboratory Services	4,023	4,103	4,185	4,269	4,355	
1-34004	Disposal Fees	2,040	2,081	2,122	2,165	2,208	
1-34005	   Operating Supplies		16,158	16,482	16,811	17,147	17,490	
1-34006	Storm Ditch Maint	-	-	-	-	-	
1-34007	Landscape Materials	-	-	-	-	-	
1-34008	Vehicle Maintenance	12,199	12,443	12,692	12,946	13,205	
1-34009	Equipment Maintenance	21,356	21,783	22,218	22,663	23,116	
1-34010	Miscellaneous Expense/Move to Operating Supplies	-	-	-	-	-	
1-34011	Chemicals	2,933	3,080	3,234	3,395	3,565	
1-34012 Machinery & Equipment/Move to Op. & Maint.	 1-34014 Electricity Services	- 4,003	-
 	4,003      		-
4,083      		-
4,124      		- 4,412 	

Capital Outlay Storm Water
1-34101 Equipment
1-34102 Building
1-34103 Other - GIS Mapping

Total Storm Water Operating: 	79,660 	81,262 	82,979 	84,695 	86,697 

70,500	200,000	8,500	-	-	
-	-	-	-	-	
-	-	-	-	-	
Total Storm Water Capital Outlay: 	70,500	200,000	8,500	-	- 

	TOTAL STORM WATER MANAGEMENT DIVISION	561,715	703,072	523,800	527,789	540,833	
	
EXOTIC PLANT REMOVAL DIVISION						
	Personnel						
1-17001	Regular Salaries	159,240	163,221	167,302	171,484	175,771	
1-17002	Overtime	5,523	5,661	5,802	5,947	6,096	
1-17003	FICA	12,604	12,919	13,242	13,573	13,913	
1-17004	Retirement Contributions	14,829	15,199	15,579	15,969	16,368	
1-17007	   Travel & Per Diem/Move to Training		-	-	-	-	-	
1-17008	Uniforms	3,492	3,562	3,634	3,706	3,780	
1-17009	Subscriptions & Dues/Move to Training	-	-	-	-	-	
1-17010	Training, Cont. Educ., and Licensing	2,134	2,176	2,220	2,264	2,310	
Total Exotic Plant Personnel: 	197,822	202,739	207,779	212,944	218,238 	
	Exotic Plant Operating						
1-35001	Operations & Maintenance Svc	20,284	20,690	21,104	21,526	21,956	
1-35003	Disposal Fees	6,630	6,763	6,898	7,036	7,177	
1-35004	Operating Supplies	17,974	18,333	18,700	19,074	19,456	
1-35006
1-35007	Vehicle Maintenance
   Equipment Maintenance/Move to Op. & Maint.		10,221
-	10,426
-	10,634
-	10,847
-	11,064
-	
1-35008	Chemicals	7,562	7,940	8,337	8,754	9,191	
1-35009
1-35010	   Machinery & Equipment/Move to Op. & Maint.	 Maintenance Contracts	- 58,000	-
 	59,000      		-	-	-
- 	- 	- 	

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

Total Exotic Plant Operating: 	120,671 	123,151 	65,673 	67,236 	68,844 

-	63,500	-	-	-	
-	-	-	-	-	
-	-	-	-	-	
Total Exotic Plant Capital Outlay: 	-	63,500	-	-	- 

	TOTAL EXOTIC PLANT REMOVAL DIVISION	318,493	389,391	273,452	280,180	287,081	
	
SHOP OPERATIONS DIVISION
Personnel						
1-18001	Regular Salaries	53,613	54,953	56,327	57,735	59,178	
1-18002	Overtime	5,513	5,651	5,792	5,937	6,086	

Budget FY 2017

Forecast
FY 2018	FY 2019	FY 2020	FY 2021

4,523	4,636	4,752	4,871	4,993	
5,321	5,454	5,591	5,730	5,874	
-	-	-	-	-	
762	778	793	809	825	
-	-	-	-	-	
2,140	2,183	2,226	2,271	2,316	

1-18003 FICA
1-18004 Retirement Contributions
1-18010 Travel & Per Diem/Move to Training	 1-18013 Uniforms
1-18014 Subscriptions & Dues/Move to Training 1-18015 Training, Cont. Educ., and Licensing
Total Shop Personnel: 	71,873	73,655	75,481	77,353	79,272 
	Shop Operating		
1-36001	Operations & Maintenance Svc	9,549	9,740	9,935	10,134	10,337	
1-36002	Disposal Fees	4,080	4,162	4,245	4,330	4,416	
1-36003	Operating Supplies	9,145	9,328	9,515	9,705	9,899	
1-36004	Vehicle Maintenance/Move to Op. & Maint.	-	-	-	-	-	
1-36005	Miscellaneous Expense/Move to Op. Sup.	-	-	-	-	-	
1-36006	Machinery & Equipment	16,855	 	17,192 	 	17,536 	 	17,887 	 	18,244 	

Capital Outlay Shop
1-36101 Equipment
1-36102 Building
1-36103 Other

Total Shop Operating: 	39,630 	40,422 	41,231 	42,055 	42,897 

-	-	-	-	-	
-	-	-	-	-	
-	-	-	-	-	
Total Shop Capital Outlay: 	-	-	-	-	- 

SHOP OPERATIONS DIVISION	111,502	114,077	116,712	119,409	122,168

Total Operating Expenses	 	3,023,524	2,971,782 	2,691,250 	2,777,529 	2,857,104 NON-OPERATING INCOME AND EXPENSES
Other Expense

DEBT SERVICE EXPENSES
1-04013    Principal 2014 Bond Issue - sent to Trustee	255,000	265,000	270,000	280,000	290,000
1-04013    Interest 2014 Bond issue - sent to Trustee	134,456 	126,417 	118,223 	110,091 	101,138 
TOTAL DEBT SERVICE: 	389,456 	391,417 	388,223 	390,091 	391,138 

CAPITAL IMPROVEMENT 
Capital Improvement Program R&R	56,544	56,544	56,544	56,544	56,544
Add R&R Funding / Grant Revenue		-		-	30,000	30,000	30,000 Add SWD funds from City for DS commitment	10,544	8,583	11,777		9,909		8,862 One Time Additional R&R Funding		- 		- 		- 			- 			-      
TOTAL OTHER CAPITAL EXPENSES R&R FUND: 	67,088	65,127 	98,322 	96,453 	95,406 

Total Expenses

  $	3,480,068	$ 3,428,327 

   $	3,177,795 

  $ 3,264,073 

   $ 3,343,649 

Total Revenues	$	3,228,378	$ 3,228,529		   $	3,228,682 		  $ 3,228,840 		   $ 3,229,001 	
									
Surplus/(Deficit)	(251,690)	(199,798)		50,888		(35,233)		(114,647)	

Available Operating Cash Balance (Ending)

  $	2,666,432	$   2,466,634	$

2,517,521

$ 2,482,288

$ 2,367,641

GENERAL FUND RENEWAL & REPLACEMENT FUND

Actual FY
 	2015	Actual YTD	FY 2016	FY 2017	FY 2018	FY 2019	FY 2020	FY 2021

	Estimated Beginning Fund Balance	889,675	1,688,222	1,688,222	856,812	267,501	208,800	180,817	148,439	
ADD REVENUES:										
	Grant Revenue	52,561		153,791						
	Interest Revenues			-	-	-	-	-	-	
	5% Recommended Annual Transfer + Additional Annual Transfer	56,337	56,544	56,544	56,544	56,544	56,544	56,544	56,544	
	Additional funds from General Surplus Funds	1,200,000		75,000	-	-	30,000	30,000	30,000	
Excess Storm Water Fees - Bonds	 	160,689	7,352	10,544	8,583	11,777	9,909	-	
 	-	-	-	-	-	-	-	

	TOTAL REVENUES AND FUNDS AVAILABLE	2,359,262		1,744,766		1,980,909		923,901		332,628		307,122		277,270		234,984	
DEDUCT EXPENDITURES:																		
WM001	1-46001	Stormwater Emergency Renewal and Replacement	39,536		122,613		207,597		121,400		123,828		126,305		128,831		130,119	
WM013	1-46003	Basin 4E & 5	56,419		306,423		800,000		-									
WM014	1-46004	Basin 2C Wetland Vertical Relocation & Storage	308,064		41,239		66,500											
WM017	1-46007	Street to Pond Repairs (POA)	55,610				-		-		-		-		-		-	
WM018	1-46008	Basin 2C 3B interconnect	211,411				-		-		-		-		-		-	
WM019	1-46009	Lake Harvey Improvements	-		3,300		50,000		535,000		-		-		-		-	
			 	-			 	-			 	-			 	-			 	-			 	-			 	-			 	-		
		TOTAL EXPENDITURES	671,040		473,575		1,124,097		656,400		123,828		126,305		128,831		130,119	
		FUND BALANCE, SEPTEMBER 30	      1,688,222 		     1,271,190 		 	856,812 		 	267,501 		 	208,800 		 	180,817 		 	148,439 		 	104,865 	

REVENUE SOURCES

St Lucie West Services District receives approximately 99% of their operating Revenues for the General Fund from the special assessment they levy on property owners and the transfer of storm drainage fees from the City of Port St Lucie.

General Fund Revenues

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

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

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

Storm Water Drainage Fees
Revenue received from the City of Port St. Lucie for the assessment placed on property owners for the maintenance of the Storm Water Drainage system. Presently the District receives 75% of the total amount assessed on property owners of the District. District will receive additional funding from any increase that the City levies for additional funding. Currently at $153.00 per ERU.

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

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

Special Assessments
Non-advalorem tax revenue received from the property owners of the District for the maintenance and operational costs of the District. The special assessment fee is projected to remain at $111.00 per ERU due to the increased maintenance area.

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

Storm Water Drainage Fees for Land Purchase Bond Payment
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 $400,000 for land purchase bond payment.

OPERATING EXPENSE’S

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

Board of Directors

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

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

Other Contractual Services
Contractual services requested by the board for the betterment of Board decisions and/or activities. Such expenses include strategic planning. This code is proposed to be combined with Board Meeting Expenses.

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. This code is proposed to be combined with Board Meeting Expenses.

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. This code is proposed to be combined with Operations & Maintenance Services

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 2017 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.

Miscellaneous Expenses
Contingency for any miscellaneous charges that could not otherwise be classified into another ledger account. This code is proposed to be combined with Operations & Maintenance Services

Subscriptions & Dues
This expense includes dues paid to professional organizations. This code is proposed to be combined with Travel.

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/ Propose Deleting this is covered below. 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 FY2017 Budget year. Coverage is from October 1 through September 30 each year.
Office Supplies/Propose Deleting no longer used. Property Taxes & Assessments
Charges from St. Lucie County for placing the special assessments on the tax roll. Charge is equal to 2% of the total assessments
placed on the tax roll.

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 FY2017 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 the appropriate increases and allowing a factor for unfilled vacancies. No new positions are proposed for this FY. This year we are proposing to give a 1.4% increase to all employees based on the Bureau of Labor Statics CPI. This also reflects for license or certifications increases.

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. Propose moving to Training Code.

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. Propose moving to Training Code.

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

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

Administration (Operating)

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

Website Maintenance
The District will be looking into upgrading the current website with increased function for the budget year.

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 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 2017 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. Propose moving to Operating Expenses.

Equipment Leasing
The District has one copier that is leased.

Building Maintenance/Propose renaming to Administrative 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. Propose moving to Administrative Maintenance.

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

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

Legal Ads
Charges for employment ads posted in the local newspapers for employment opportunities. Propose moving to Operating Expenses.

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

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. Propose moving to Operating Expenses.

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 2017.

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 FY2017 shows an increase of 10%.

Operating Supplies and Expenses
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 Administrative 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-2017 Budget assumes a 5% increase.

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

General Fund Administration Division – Capital Outlay

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

Building
This code is for buildings or land purchases over $1,000. Plans to replace the Administration building this fiscal year estimated cost to GF is $237,500. No other 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, Overtime, FICA, Retirement Contributions, Travel & Per Diem, Uniforms, Subscriptions & Dues and Training, Cont. Education & Licensing
The above categories are the same as described in the Administration Budget

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.

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.

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

Vehicle Maintenance, Equipment Maintenance, and Miscellaneous Expenses
The above categories are the same as described in the Administration Budget.

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; Building; Other
The above categories are the same as described in the Administration Budget. Plans to replace the harvester conveyor for $30,800. No expenditures planned for this fiscal year.

STORM WATER MAINTENANCE DIVISION

Storm Water Maintenance Personnel

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

Storm Water Maintenance Division (Operating)

Operations & Maintenance Services, Laboratory Services, Disposal Fees, Operating Supplies, Landscape Materials, Chemicals, and Machinery & Equipment
The above categories are the same as described in the Aquatics Division Budget.

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

Vehicle Maintenance, Equipment Maintenance, Miscellaneous Expenses, and Electricity Services
The above categories are the same as described in the Administration Budget.

General Fund Storm Water Division – Capital Outlay

Equipment; Building; Other
The above categories are the same as described in the Administration Budget. Plan to replace backhoe and lawn equipment for the storm water division estimated at $70,500.

EXOTIC PLANT REMOVAL DIVISION

Exotic Plant Removal Personnel

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

Exotic Plant Removal Division (Operating)

Operations & Maintenance Services, Laboratory Services, Disposal Fees, Operating Supplies, Landscape Materials, Chemicals, and Machinery & Equipment
The above categories are the same as described in the Aquatics Division Budget.

Vehicle Maintenance, Equipment Maintenance, Miscellaneous Expenses, and Electricity Services
The above categories are the same as described in the Administration Budget.

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; Building; Other
The above categories are the same as described in the Administration Budget. No expenditures planned for this fiscal year.

SHOP OPERATION DIVISION

Shop Operational Personnel

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

Shop Operations Division (Operating)

Operations & Maintenance Services, Disposal Fees, Operating Supplies, and Machinery & Equipment
The above categories are the same as described in the Aquatics Division Budget.

Vehicle Maintenance, and Miscellaneous Expenses
The above categories are the same as described in the Administration Budget.

General Fund Shop Operations Division – Capital Outlay

Equipment; Building; Other
The above categories are the same as described in the Administration Budget. No expenditures planned for this fiscal year.

General Fund Renewal & Replacement Fund
The line item is for Storm Water Renewal and Replacement Fund recommending 5% of the Maintenance Special Assessments Revenue for emergency repairs related to the storm water infrastructure and planned Capital Improvement Projects which were not captured in the Water Management Bond.

Emergency Stormwater Repairs:	$ 121,400 Lake Harvey Stormwater Project:	$ 535,000

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 2016 with a surplus. The Proposed Budget for FY 2017 reflects no Rate Increase. The Proposed Budget for FY 2017 anticipates a deficit due in part to the replacement of the Administration Building.

Assumptions Used in Preparing the Budget

Inflation – The following inflationary rates are utilized; for the regular salaries line item the rate increased to 1.4% for FY 2017 and was 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 12.8% this year, and liability insurance 5% this year for which national projections call for continuing increases. Energy costs are expected to grow at an inflation rate of 17% as well.

Rate Adjustment – There is no rate adjustment planned for FY 2017 in this budget based on the current factors. The Rate Stabilization Fund balance is expected to exceed $580,000 for FY2017.

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 $7,000 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 2017 of
$3,432,616. 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 $1,762,227; the Water Connection Fee Budget is $820,000, the Wastewater Connection Fee Budget is $0 and the Capital Outlay Budget is $850,389 for FY 2017.

Major capital projects contained in the capital budget for FY 2017 include the continuation of the Lift Station Renewal and Replacement project at $137,624, Emergency Renewal and Replacement Projects at $186,300, and Reuse irrigation pump station repairs at $700,000 (FY 2017). The Renewal and Replacement Fund also includes funding for emergency repairs to Association irrigation system. The Water Connection Fee Fund has one major project planned for FY2017 the water treatment plant clearwell/transfer pumps expansion project estimated at $600,000. The Wastewater Connection Fee Fund has no major projects planned for FY2017. The Capital Outlay building project is proposed for the Administration Building replacement of $665,189 for the Utility Fund.

AFPI Revenue $2,484.00 0.03%

Other Operating Revenue
$81,738.00 0.91%

Wholesale Water & Wastewater $546,819.00 6.09%

Billed Water Revenues
$3,019,401.00 33.64%

Billed Irrigation Revenue
$1,788,490.00 19.92%

Billed Wastewater Revenues $3,537,749.00 39.41%

TOTAL REVENUES	$	8,976,681		

 	TOTALS		
PERCENT
 	REVENUES		
Billed Water Revenues	$ 3,019,401.00	33.64%	
Billed Wastewater Revenues	$ 3,537,749.00	39.41%	
Billed Irrigation Revenue	$ 1,788,490.00	19.92%	
Wholesale Water & Wastewater	$	546,819.00	6.09%	
AFPI Revenue	$	2,484.00	0.03%	
Other Operating Revenue	  $	81,738.00 	 	0.91%	
TOTAL REVENUE	$	8,976,681	100.00%	

W&S PRIOR YEARS FUND BALANCE	
$	5,490,209		

Board of Supervisors 0.16%
R & R Transfers
9.46%

District Manager 0.18%

Property Control 0.12%

Clerk to the Board 0.18%

Finance 3.34%

Utility Rate Consultant 0.15%

Legal Services 0.53%

Rate Stabilization Fund 0.90%

 	 Engineering Services
0.77%

Debt Service Payments  	 26%

Administration Division 21.74%

Irrigation Division 3.70%

Underground Utilit Wastewater Treatment

ies

Division 12.29%

Plant Division 10.17%

Water Treatment Plant Division 10.89%

TOTAL EXPENDITURES	$	9,595,674

PERCENT
CAPITAL 
PERSONNEL OPERATING	OUTLAY 	TOTALS	EXPENDITURES

Board of Supervisors	12,918	2,571		$	15,489	0.16%	
District Manager	15,204	1,825		$	17,029	0.18%	
Finance		320,218		$	320,218	3.34%	
Property Control		11,411		$	11,411	0.12%	
Utility Rate Consultant		14,845		$	14,845	0.15%	
Clerk to the Board		17,498		$	17,498	0.18%	
Legal Services		50,812		$	50,812	0.53%	
Engineering Services		74,288		$	74,288	0.77%	
Administration Division	956,673	399,074	730,189	$	2,085,936	21.74%	
Water Treatment Plant Division	368,972	676,323	-	$	1,045,295	10.89%	
Wastewater Treatment Plant Division	376,918	598,954	-	$	975,872	10.17%	
Underground Utilities Division	592,243	467,314	120,200	$	1,179,757	12.29%	
Irrigation Division	62,098	293,242	-	$	355,341	3.70%	
Debt Service Payments				2,524,602	26.31%	
Rate Stabilization Fund Transfer				-	0.00%	
R & R Transfers	 	907,281 	9.46%

TOTAL EXPENDITURES

$ 2,385,026

$ 2,928,376

$  850,389	$

9,595,674

100.00%

 	FY 2015	
 	ACTUAL	

ADD REVENUES:	 	FY 2016	
 ORIGINAL BUDGET	 	FY 2016	
 	ESTIMATE		 	FY 2017	
   PROPOSED 	
Billed Water Revenues	3,017,687	2,993,760	3,071,000	3,019,401	
Billed Wastewater Revenues	3,511,380	3,481,080	3,545,000	3,537,749	
Billed Irrigation Revenue	1,790,446	1,799,348	1,786,348	1,788,490	
Wholesale Water & Wastewater	531,198	505,042	525,042	546,819	
AFPI Revenue	39,817	2,484	87,019	2,484	
Other Operating Revenue	 	89,693 	 	55,568 	 	107,364 	 	81,738 	
TOTAL OPERATING REVENUES	8,980,221	8,837,282	9,121,773	8,976,681	
NON-OPERATING INCOME AND EXPENSES					
Transfer from WCF to Pay Debt	-	-	-	-

TOTAL NON-OPERATING REVENUES	-	-	-	-

FUND BALANCE, October 1	7,039,147	5,124,072	5,124,072	5,490,209	
TOTAL REVENUES AND FUNDS AVAILABLE	16,019,368	13,961,354	14,245,845	14,466,890	

DEDUCT EXPENDITURES:
Board of Supervisors	

14,716	

16,504	

17,500	

15,489	
District Manager	15,934	16,710	16,801	17,029	
Finance	280,526	280,372	272,372	320,218	
Property Control	16,018	13,501	13,601	11,411	
Utility Rate Consultant	14,441	14,382	14,382	14,845	
Clerk to the Board	13,516	17,121	17,121	17,498	
Legal Services	31,410	49,908	46,908	50,812	
Engineering Services	80,576	77,831	72,831	74,288	
Administration Division	1,144,892	1,489,627	1,344,042	2,085,936	
Water Treatment Plant Division	934,227	988,009	996,815	1,045,295	
Wastewater Treatment Plant Division	1,123,941	1,076,554	926,255	975,872	
Underground Utilities Division	1,111,419	1,147,321	1,156,949	1,179,757	
Irrigation Division	309,001	377,986	355,082	355,341	
Debt Service Payments	2,435,166	2,525,431	2,519,835	2,524,602	
Rate Stabilization Fund Transfer Out	-	-	50,000	-	
Capital improvement Projects	2,915,683	-	-	-	
Renewal & Replacement Transfers	 	453,829 	626,740 	935,141 	907,281 	

TOTAL EXPENDITURES	10,895,296	8,717,999	8,755,636	9,595,674

FUND BALANCE, SEPTEMBER 30	 	5,124,072 	5,243,355 	5,490,209 	4,871,215 

Budget FY 2017

Final Amended Budget
FY 2016

Orig. Budget FY 2016

Estimate EOY FY 2016

Actual YTD FY 2016

Actual FY 2015

9	10	631,151
Water & Sewer Fund Balance (Beginning)	7,039,147	5,124,072	5,124,072	5,124,072	5,124,072	5,490,209

- 3,019,401

3,537,749

1,788,490

38,000
5,000
260,778
3,550
286,041
5,388
- 25,000
4,800
1,359
1,125

2,309,356

2,686,366

1,329,474

68,350
26,096
197,614
4,600
225,536
3,909

51,041
 	35,978 
  $   6,938,320 

12,193
820
399
698
 	
 	14,110 

 	622 
 	622 

36,590
13,865
20,641
2,344
 	93 
 	73,533 

1,795

Rate Stabilization Fund Balance (Beginning)	530,519	530,519	530,519	580,519 OPERATING REVENUE

Grants	-	-	-	-

5-04006	Billed Water Revenue Consumption	3,017,687 5-04106	Billed Water Revenue Base
5-04007	Billed Wastewater Revenue Consumption	3,511,380 5-04107	Billed Wastewater Revenue Base
5-04009	Billed Irrigation Revenue Consumption	1,790,446 5-04109	Billed Irrigation Revenue Base
5-04010	Late Fees	72,393
5-04012	Miscellaneous Fees	10,299
5-04014	Wholesale Water Revenue	243,735
5-04018	Meter Set Fees	4,750
5-04021	Wholesale Wastewater Revenue	287,463
5-04022	Interest (Operating)	2,251

3,079,141	2,993,760	3,071,000	#

3,581,822	3,481,080	3,545,000	#

1,772,633	1,799,348	1,786,348	#

82,020	38,000	68,350
31,315	5,000	26,096
237,137	232,259	242,259	#
5,520	3,550	4,600
270,643	272,783	282,783	#
4,691	4,218	3,518

Rate Stabilization Fund	-	-	- Backflow Prevention Program
5-04046	Tanker Truck Water Service	-	-	4,800	4,800

5-04033	Water Impact (AFPI)	24,809
5-04035	Wastewater Impact (AFPI)	15,008 

61,249	1,359	51,041

$ 8,976,681

 	43,173	 	1,125	 	35,978 

 	Total Revenues	$	8,980,221 
OPERATING EXPENSES
 Board of Supervisors

  $	9,169,343 

  $	8,837,282 

  $	9,121,773 #

5-05001        Executive Salaries	11,271
5-05002	FICA	862
5-05003        Other Contractual Services\Move to Board Expenses		- 5-05004         Board Meeting Expenses	2,582 5-05005        Contingencies\Move to Board Expenses		-
 	TOTAL BOARD OF SUPERVISORS	14,716 

15,204
1,825

District Manager

14,631	12,000	14,000

12,000
918
- 2,571
-

984	918	984
479	777	-
837	1,116	2,516
 	-	 	1,693	 	-	

15,489

 	16,932	 	16,504	 	17,500 

5-06002	Management Contract	14,786	-	14,903	14,994

5-06003	Travel & Per Diem	1,148 
 	TOTAL DISTRICT MANAGER	15,934 

 	747	 	1,807	 	1,807 

17,029

 	747	 	16,710	 	16,801 -

Finance

2,144
2,400
49,666
18,212
25,354
180,743
41,700

5-07001	Dissemination Agent	-	-	2,097	2,097
5-07002	Arbitrage	-	-	2,400	2,400

5-07003	Accounting Services	46,661
5-07004	Auditing	14,710
5-07006	Banking Services	10,798
5-07007	Property & Casualty Insurance	207,761
5-07009	Bad Debt	595 
 	TOTAL FINANCE	280,526 
Property Control
5-09001	Building & Land Rental	1,613

43,908	48,597	48,597
16,638	17,820	17,820
24,769	17,808	24,808
7,344	149,250	149,250
 	111	 	42,400	 	27,400 

320,218

 	92,770	 	280,372	 	272,372 -

2,208

2,154	2,160	2,160

Budget FY 2017

Final Amended Budget
FY 2016

Orig. Budget FY 2016

Estimate EOY FY 2016

Actual YTD FY 2016

Actual FY 2015

9	10	631,151
5-09003
5-09004

5-11001

5-13002
5-13004
5-13005
5-13006

5-19001
5-23001

5-26002

5-14001
5-14003
5-14004
5-14005
5-14006
5-14007
5-14008
5-14009
5-14010
5-14011
5-14012
5-14013	Computer Software/Licensing
   Computer Hardware/Supplies	
 TOTAL PROPERTY CONTROL	

Utility Rate Consultant
    Other Contractual Services	
 TOTAL RATE CONSULTANT	

Clerk to the Board
Other Contractual Services Postage & Freight
Printing & Binding
   Legal Ads	
 	TOTAL CLERK TO THE BOARD	

Legal Services
General Counsel
   Special Counsel	
 	TOTAL LEGAL COUNSEL	

Engineering  Services
   Engineering Services	
 	TOTAL ENGINEERING	

ADMINISTRATION DIVISION
Personnel Regular Salaries Overtime
FICA
Retirement Contributions Health/Life/Dental Insurance Workers Comp Unemployment Compensation
   Travel & Per Diem/Move to Training	 Uniforms
Subscriptions & Dues/Move to Training Training & Education Costs
Vehicle Allowance
Total Administration Personnel:
ADMIN Operating	4,304
10,102 
16,018 

14,441 
14,441 

9,616
1,251
2,293
357 
13,516 

22,521
8,889 
31,410 

80,576 
80,576 

421,142
9,403
32,980
38,807
315,157
41,919
355
103
2,262
1,855
1,241
 	6,814 
 	872,039 	1,836
 	994 
 	4,625 

 	(201)
 	(201)

7,269
722
1,532
 	667 
 	10,190 

33,539
 	2,440 
 	35,979 

 	47,669 
 	47,669 

327,049
5,948
25,005
29,380
291,223
31,082

22
1,533
285
607
 	5,186 
 	717,320 	2,203	2,608	3,208
 	1,193	8,733	8,233 
 	5,549	13,501	13,601 -

 	(241)	14,382	14,382 
 	(241)	14,382	14,382 -

8,723	9,959	9,959
867	1,421	1,421
1,838	3,127	3,127
 	800	 	2,614	 	2,614 
 	12,228	 	17,121	 	17,121 

40,247	41,141	41,141
 	2,928	 	8,767	 	5,767 
 	43,175	 	49,908	 	46,908 -

 	57,203	 	77,831	 	72,831 
 	57,203	 	77,831	 	72,831 -

392,459	433,117	415,117
7,138	10,347	9,847
30,007	34,476	33,067
35,256	39,912	38,255
388,298	388,278	352,278
31,082	33,520	33,520
-	6,814	5,814
26	1,169	-
1,839	2,632	3,332
342	2,529	-
728	2,322	8,020
 	6,223	7,200	7,200 
 	893,398	962,315	906,449 	3,278
5,925
11,411

14,845
14,845

10,178
1,452
3,196
2,672
17,498

42,045
8,767
50,812

74,288
 	74,288 

415,928
10,093
34,305
39,710
398,356
33,520
5,959
- 3,405
- 8,196
7,200
956,673	
5-29001	Other Contractual Services	121,855	98,108	117,729	124,151	122,151	124,594	
5-29002	Website Maintenance	3,607	2,441	2,930	3,136	3,336	3,403	
5-29003	   Operating Supplies		6,261	6,047	7,256	11,985	9,485	9,675	
5-29004	Storm Water Fees	167		-	42,798	42,798	42,798	
5-29005	Telephone & Cell Service	15,187	13,505	16,207	20,051	18,051	18,412	
5-29006	Postage & Freight	39,251	28,042	33,650	40,298	39,298	40,084	
5-29007	Equipment Leasing	2,514	1,604	1,925	4,052	3,052	3,113	

Budget FY 2017

Final Amended Budget
FY 2016

Orig. Budget FY 2016

Estimate EOY FY 2016

Actual YTD FY 2016

Actual FY 2015

9	10	631,151
5-29008
5-29009
5-29010
5-29011
5-29012
5-29013
5-29014
5-29015
5-29016
5-29017
5-29018	Vehicle Maintenance/Rename to Administrative Mainten Equipment Maintenance/Move to Adm. Maint.
Miscellaneous Expenses/Move to Op. Supplies Contingencies - Hurricane
Office Supplies
Fuel & Lubricants - Vehicle Fuel & Lubricants - Equipment Minor Construction Expenses Project Maintenance Fees Contingency (1.5%)
Electricity Services	2,106
- (520)
8,002
3,874
55,302
10,373
1,990
-
- 2,535	1,545
142
102

2,579
29,153
5,833
529

1,582	1,853	1,587	1,998
170	411	-
123	2,419	-
-	-	-
3,095	6,241	3,741
34,984	66,599	46,599
6,999	16,043	9,043
634	4,837	2,837
-	6,426	6,426
-	79,712	59,712
 	1,899	2,566	2,566 	2,038
-
-
-   3,778
51,259
9,947
1,894
6,554
78,523
3,002	
	Total Administration Operating:	272,503	191,212	 	229,454	433,312	371,093 	399,074	
	Capital Outlay Administration					
5-29101	Equipment	-		-	-	-	65,000	
5-29102	Building	350		-	94,000	66,500	665,189	
5-29103	Other	-	-	 	-	-	-		-	
	Total Administration Capital Outlay:	350	-	 	-	94,000	66,500 	 	730,189 	

 	TOTAL ADMINISTRATION	1,144,892 WATER TREATMENT PLANT DIVISION
Personnel
5-15001	Regular Salaries	257,830
5-15002	Overtime	34,891
5-15003	FICA	21,950
5-15004	Retirement Contributions	26,500

 	1,122,852	 	1,489,627	 	1,344,042     - 	2,085,936 

257,549	282,935	274,935	275,784
34,359	32,878	34,878	35,750
22,125	24,160	23,701	23,832
25,546	28,423	27,883	28,038

 	908,532 

214,624
28,633
18,438
21,289

999
255
 	1,110 
 	285,347 

5-15007	Travel & Per Diem/Move to Training		-	-	891	-	-

5-15008	Uniforms	1,240
5-15009	Subscriptions & Dues/Move to Training	750
5-15010	Training & Education Costs	1,504
Total WTP Personnel: 	344,664 

1,199	1,498	1,798	1,837
306	959	-	-
 	1,332	1,880	3,730	3,730
 	342,416	373,624	366,924	 	368,972 

19,000
-
-

WTP Operating
5-30001	Other Contractual Services	41,488	57,932	69,518	54,401	71,401	72,829	
5-30002	   Operations & Maintenance Services		2,508	21	25	4,183	4,183	4,267	
5-30003	Laboratory Services	18,568	16,311	19,573	23,713	23,713	24,187	
5-30004	   Operating Supplies		12,855	5,585	6,702	12,062	12,062	12,304	
5-30005	Electricity Services	178,208	155,571	186,685	180,054	187,554	219,438	
5-30006	   Vehicle Maintenance/Move to Op. & Maint.		1,030	624	748	1,315	-	-	
5-30007	Plant Maintenance	86,866	40,371	48,445	83,829	73,829	75,527	
5-30008	   Miscellaneous Expenses/Move to Op. Supplies		1,432	463	556	1,680	-	-	
5-30009	Chemicals	238,162	189,636	227,563	246,149	231,149	235,772	
5-30010	Water Conservation Grant Program	8,447	6,363	7,636	7,000	7,000	7,000	
5-30011	Backflow Prevention Program	 	- 	 	- 	 	- 	 	- 	 	-		25,000	
	Total WTP Operating: 	589,562 	 	472,876 	 	567,452 	 	614,386 	 	610,891 	 	676,323 	

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

-	-	19,000

-
-
-

-	-	-
-	-	-

Total WTP Capital Outlay:

-

19,000

TOTAL WATER TREATMENT PLANT DIVISION

934,227	-

777,223

WASTEWATER TREATMENT PLANT DIVISION
Personnel Regular Salaries Overtime
FICA
Retirement Contributions
   Travel & Per Diem/Move to Training	 Uniforms
Subscriptions & Dues/Move to Training Training & Education Costs

244,403
48,612
22,211
19,837
- 2,121
801
1,125

211,608
31,485
18,633
20,080

Total WWTP Personnel: 	339,109 

1,575
165
 	1,205 
 	284,750 

WWTP Operating
Other Contractual Services	32,136	26,574
   Operations & Maintenance Services			4,380		6,706 Laboratory Services		25,926	22,971
   Operating Supplies		13,786	12,751
Sludge Disposal	324,031	77,538
Electricity Services	162,770	124,651
   Vehicle Maintenance/Move to Op. & Maint.			2,007		2,134 Plant Maintenance		40,512	46,304
   Miscellaneous Expenses/Move to Operating Supplies	431	255
Chemicals	 	73,821	 	80,667 
Total WWTP Operating: 	679,801	 	400,552 
Capital Outlay WWTP
Equipment	105,032	23,601
Building	-	-
Other	-	-
Total WWTP Capital Outlay:	105,032	23,601
TOTAL WASTEWATER TREATMENT PLANT DIVISION	1,123,941	-	708,903
UNDERGROUND UTILITIES DIVISION
Personnel

Budget FY 2017

Final Amended Budget
FY 2016

Orig. Budget FY 2016

Estimate EOY FY 2016

Actual YTD FY 2016

Actual FY 2015

9	 	10		 	631,151 
 	-	-	19,000	 	- 

 	909,867	 	988,009	996,815     - 	1,045,295 

-	-

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

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

253,930	268,000	270,000	273,780
37,782	41,036	42,036	43,087
22,360	23,641	23,871	24,240
24,096	27,813	28,083	28,518
-	1,784	-	-
1,890	2,139	2,139	2,186
198	1,323	-	-
 	1,445	2,000	5,107	5,107
 	341,700	367,736	371,236	 	376,918 
-
31,889	34,639	33,639	54,312
8,047	6,055	13,549	13,820
27,565	35,296	34,296	39,982
15,302	14,346	17,424	22,772
93,046	255,000	110,000	112,200
149,581	182,089	157,089	183,795
2,561	2,494	-	-
55,565	44,955	59,955	61,334
305	478	-	-
 	96,801	 	105,465	 	105,465	110,738
 	480,662	 	680,818	 	531,418	 	598,954 

5-31101
5-31102
5-31103

-	28,000	23,601

-
-
-

-	-	-
 	-	-	-	
 	-	28,000	23,601	 	- 

 	822,363	 	1,076,554	926,255     - 	975,872 

5-17001	Regular Salaries	421,905	333,379	400,055	442,000	429,000	431,006	
5-17002	Overtime	50,220	57,256	68,707	51,136	65,136	66,765	
5-17003	FICA	34,269	29,664	35,596	37,725	37,801	38,079	
5-17004
5-17007	Retirement Contributions
   Travel & Per Diem/Move to Training		31,560
-	24,981	29,977
-	44,382
651	44,472
-	44,799
-	
5-17008	Uniforms	4,315	3,977	4,773	7,418	7,418	7,581	
5-17009	Subscriptions & Dues/Move to Training	355	330	396	767	-	-	
5-17010	Training & Education Costs	2,047	 	1,448	 	1,738	2,595	4,013	4,013	

 	451,035 

Total UGU Personnel: 	544,669	 	541,242	586,674	587,841	 	592,243 
UGU Operating	-

Other Contractual Services	262,063
Operations & Maintenance Services	87,810
   Operating Supplies		71,205 Electricity Services		33,475
Vehicle Maintenance	8,569
Lift Station Maintenance	12,644
Miscellaneous Expenses/Move to Op. Sup	2,099
Total UGU Operating: 	477,866 
Capital Outlay UGU
Equipment	79,300
Building	984
New Meters	8,601
Other	-	160,764	
	49,713	
	84,635	
	28,293	
	10,127	
	21,288	
	 	935 	
	 	355,753 	
	82,946	
Total UGU Capital Outlay:	88,884	82,946	
			
TOTAL UNDERGROUND UTILITIES DIVISION	1,111,419	-	889,735	
IRRIGATION DIVISION
Personnel
Regular Salaries	38,088
Overtime	8,182
FICA	3,466
Retirement Contributions	4,164
   Travel & Per Diem/Move to Training		- Uniforms			476
Training & Education Costs	 	86 
Total IRR Personnel: 	54,463 
IRR Operating
Other Contractual Services	34,158
Operations & Maintenance Services	30,926 Laboratory Services		-
Operating Supplies	4,126
Electricity Services	140,274
Vehicle Maintenance/Move to Op. & Maint.	1,956
Equipment Maintenance/Move to Op. & Maint.	164
Maintenance - Irrigation	25,235
   Miscellaneous Expenses/Move to Operating supplies		277
Chemicals	 	17,422 
Total IRR Operating: 	254,539 
Capital Outlay IRR
Equipment	-
Building	-
Other	-	

31,039	
	5,393	
	2,741	
	3,208	
	316	
	 	435 	
	 	43,131 	
	23,929	
	21,079	
	3,853	
	108,613	
	278	
	1,631	
	8,075	
	367	
	 	15,446 	
	 	183,273 	
	27,762	
	-	
	-	
Total IRR Capital Outlay:	-	27,762	
			
TOTAL IRRIGATION DIVISION	309,001	-	254,166	

Total Operating Expenses	
 	5,090,618 			
			3,725,085	

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

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

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

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

5-33101
5-33102
5-33103

9	10	631,151

Budget FY 2017

Final Amended Budget
FY 2016

Orig. Budget FY 2016

Estimate EOY FY 2016

Actual YTD FY 2016

Actual FY 2015

192,917	208,438	200,438	204,447
59,655	93,658	76,658	78,191
101,561	75,086	101,086	103,108
33,952	31,298	34,098	39,895
12,152	12,136	14,136	14,419
25,545	21,642	26,642	27,255
 	1,121	 	2,340	 	-		-
 	426,904	 	444,597	 	453,058	 	467,314 

99,535	115,000	115,000	104,150
-	-	-	15,000
-	1,050	1,050	1,050
 	-	-	-		-
 	99,535	116,050	116,050	 	120,200 

 	1,067,682	 	1,147,321	1,156,949     - 	1,179,757 

37,247	41,092	40,092	40,654
6,472	10,759	10,759	11,028
3,289	3,967	3,890	3,954
3,850	4,667	4,577	4,651
-	595	-	-
379	701	701	717
 	521	500	1,095	1,095
 	51,757	62,281	61,114	 	62,098 
-
28,715	39,446	34,446	35,135
25,295	29,938	35,900	36,618
-	653	653	666
4,623	6,864	7,810	7,966
130,336	146,134	140,134	163,957
334	2,437	-	-
1,958	3,525	-	-
9,690	31,857	26,857	27,474
441	946	-	-
 	18,536	 	21,905	 	20,405	21,425
 	219,927	 	283,705	 	266,205	 	293,242 

-	32,000	27,762	-
-	-	-	-
 	-	-	-		-
 	-	32,000	27,762	 	- 

 	271,684	 	377,986	355,082     - 	355,341 

 	4,422,811	5,565,828	 	5,250,660	 	6,163,791 

Budget FY 2017

Final Amended Budget
FY 2016

Orig. Budget FY 2016

Estimate EOY FY 2016

Actual YTD FY 2016

Actual FY 2015

9	10	631,151

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

-
-

-
-

 	-	
 	-	

5-27011
5-27013
5-27012
5-27008
5-27007
5-27010
5-27009

DEBT SERVICE EXPENSES
Cost of Issuance
Principal 2014 Bond Issue Refi of 2004 Interest 2014 Bond Issue Refi of 2004 Principal 2011 Bond Issue
Interest 2011 Bond issue Principal 2013 Bond Issue Interest 2013 Bond issue

4,000
240,000
252,512
985,000
603,630
230,000
 	120,024 

209,922

287,779

TOTAL DEBT SERVICE: 	2,435,166 

 	59,717 
 	557,418 

 	
 	- 

5-28127

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

2,915,683
453,829
-
 	- 

- 261,142
-
-

-

-

-

-	 	-	

-	 	-	 	- 

-
155,000	155,000	160,000
425,439	419,843	414,248
1,015,000	1,015,000	1,045,000
575,558	575,558	546,630
235,000	235,000	245,000
 	119,435	 	119,435	113,724
 	2,525,431	 	2,519,835	 	2,524,602 

RATE STABILIZATION				
Transfer Out to Rate Stabilization Fund	 	- 	 	- 	 	- 	 	- 	 	50,000 	-	
TOTAL RATE STABILIZATION SERVICE:	 	- 	 	- 	 	- 	 	- 	 	50,000 	 	- 	

-	-
451,740	460,141	457,281
175,000	475,000	450,000
 	-	-		-
TOTAL CI & TRANSFERS EXPENSES: 	3,369,512	 	261,142	-	 	626,740	935,141	 	907,281 

Total Expenses

  $  10,895,296	$  4,543,644	$	4,422,811	$	8,717,999 

  $	8,755,636 

   $ 9,595,674 

Total Revenues	$	8,980,221	$ 6,938,320	  $	9,169,343	$	8,837,282 		  $	9,121,773 	#	$ 8,976,681	

Surplus/(Deficit) Before Transfer from (to) Operating Reserve	

(1,915,075)	

2,394,675	

4,746,532	119,283		

366,137		

 	(618,993)	

Available Operating Cash Balance (Ending)

  $	5,124,072	$  7,518,747	$	9,870,604	$	5,243,355 

$	5,490,209

$ 4,871,215

*Coverage Provided (Required > 1.10)	1.66	1.40	1.58	1.45	
**Coverage w/R&R deducted (Required > 1.00)	1.41	1.19	1.37	1.23	
Index Rate Increase (included in revenues)	 	0.00%	 	0.00%	 	0.00%	 	0.00%	 	0.00%	 	0.00%	
Total Effective Rate Increase	 	0.00%	0.00%	0.00%	0.00%	0.00%	0.00%	

Budget FY 2017

FY 2018

FY 2021

FY 2020

FY 2019

Forecast

	Water & Sewer Fund Balance (Beginning)	5,490,209	4,871,215	4,856,659	5,026,649	5,219,775	
	Rate Stabilization Fund Balance (Beginning)	580,519	580,519	605,519	630,519	655,519	
	OPERATING REVENUE						
	Grants	-	-	-	-	-	
5-04006	Billed Water Revenue Consumption	3,019,401	3,011,609	3,070,004	3,134,648	3,200,646	
5-04106	Billed Water Revenue Base	-	-	-	-	-	
5-04007	Billed Wastewater Revenue Consumption	3,537,749	3,525,497	3,588,445	3,663,948	3,741,035	
5-04107	Billed Wastewater Revenue Base	-	-	-	-	-	
5-04009	Billed Irrigation Revenue Consumption	1,788,490	1,788,490	1,821,279	1,857,705	1,894,859	
5-04109	Billed Irrigation Revenue Base	-	-	-	-	-	
5-04010	Late Fees	38,000	38,000	38,000	38,000	38,000	
5-04012	Miscellaneous Fees	5,000	5,000	5,000	5,000	5,000	
5-04014	Wholesale Water Revenue	260,778	260,823	265,650	271,010	276,478	
5-04018	Meter Set Fees	3,550	3,550	4,190	4,040	4,040	
5-04021	Wholesale Wastewater Revenue	286,041	286,105	291,416	297,311	303,325	
5-04022	Interest (Operating)	5,388	5,388	5,571	5,571	5,571	
	Rate Stabilization Fund	-	-	-	-	-	
	Backflow Prevention Program	25,000	25,000	25,000	25,000	25,000	
5-04046	Tanker Truck Water Service	4,800	4,800	4,800	4,800	4,800	
5-04033	Water Impact (AFPI)	1,359	1,359	1,359	1,359	1,359	
5-04035	Wastewater Impact (AFPI)	1,125	 	1,125 	 	1,125 	 	1,125 	 	1,125 	
	Total Revenues	$ 8,976,681	  $	8,956,746 	   $	9,121,839 	  $	9,309,517 	   $	9,501,238 	
	
OPERATING EXPENSES						
	 Board of Supervisors						
5-05001	Executive Salaries	12,000	12,000	12,000	12,000	12,000	
5-05002	FICA	918	918	918	918	918	
5-05003	Other Contractual Services\Move to Board Expenses	-	-	-	-	-	
5-05004	Board Meeting Expenses	2,571	2,628	2,686	2,745	2,805	
5-05005	Contingencies\Move to Board Expenses	-	 	-	-	-	- 	
	TOTAL BOARD OF SUPERVISORS	15,489	 	15,546	15,604	15,663	15,723 	
	
District Manager						
5-06002	Management Contract	15,204	15,538	39,000	39,858	40,735	
5-06003	Travel & Per Diem	1,825	 	1,865 	 	1,906 	 	1,948 	 	1,991 	
	TOTAL DISTRICT MANAGER	17,029	 	17,404 	 	40,906 	 	41,806 	 	42,726 	
	
Finance						
5-07001	Dissemination Agent	2,144	2,191	2,239	2,288	2,339	
5-07002	Arbitrage	2,400	2,400	2,400	2,400	2,400	
5-07003	Accounting Services	49,666	50,758	51,875	53,016	54,183	
5-07004	Auditing	18,212	18,613	19,022	19,441	19,868	
5-07006	Banking Services	25,354	25,912	26,482	27,064	27,660	
5-07007	Property & Casualty Insurance	180,743	159,780	167,769	210,157	186,665	
5-07009	Bad Debt	41,700	 	41,600 	 	42,400 	 	43,300 	 	44,200 	
	TOTAL FINANCE	320,218	 	301,253 	 	312,186 	 	357,666 	 	337,314 	
	
Property Control						
5-09001	Building & Land Rental	2,208	2,257	2,306	2,357	2,409	
5-09002	Vehicle Leasing	-	-	-	-	-	
5-09003	Computer Software/Licensing	3,278	3,350	3,424	3,500	3,577	
5-09004	Computer Hardware/Supplies	5,925	 	3,056		3,123	3,192	3,262 	
	TOTAL PROPERTY CONTROL	11,411	 	8,663		8,854	9,048	9,247 	

Utility Rate Consultant

5-11001

Other Contractual Services	14,845	
TOTAL RATE CONSULTANT	14,845	

Other Contractual Services	10,178	
Postage & Freight	1,452	
Printing & Binding	3,196	
Legal Ads	2,672	
TOTAL CLERK TO THE BOARD	17,498	

General Counsel
Special Counsel	42,045
8,767	
TOTAL LEGAL COUNSEL	50,812	

Clerk to the Board

 	15,172	15,505	15,846	16,195 
 	15,172	15,505	15,846	16,195 

5-13002		10,402	10,631	10,865	11,104	
5-13004		1,484	1,517	1,550	1,584	
5-13005		3,266	3,338	3,412	3,487	
5-13006		 	2,731 	 	2,791 	 	2,852 	 	2,915 	
		 	17,883 	 	18,277 	 	18,679 	 	19,090 	
	
Legal Services					
5-19001		42,969	43,914	44,881	45,868	
5-23001		 	8,767 	 	8,767 	 	8,767 	 	8,767 	
		 	51,736 	 	52,681 	 	53,648 	 	54,635 	
	
Engineering Services					
5-26002		 	50,773 	 	51,789 	 	52,825 	 	53,881 	
	 	TOTAL ENGINEERING	74,288 	 	50,773 	 	51,789 	 	52,825 	 	53,881 	

Engineering Services	74,288	

	ADMINISTRATION DIVISION
Personnel		
5-14001	Regular Salaries	415,928	426,326	399,000	408,975	414,199	
5-14003	Overtime	10,093	10,346	10,604	10,869	11,141	
5-14004	FICA	34,305	35,145	34,869	35,718	36,206	
5-14005	Retirement Contributions	39,710	40,699	40,374	41,373	41,947	
5-14006	Health/Life/Dental Insurance	398,356	438,191	501,411	536,509	574,065	
5-14007	Workers Comp	33,520	36,872	40,559	43,398	46,436	
5-14008
5-14009	Unemployment Compensation
   Travel & Per Diem/Move to Training		5,959
-	6,108
-	6,261
-	6,418
-	6,578
-	
5-14010	Uniforms	3,405	3,480	3,557	3,635	3,715	
5-14011	Subscriptions & Dues/Move to Training	-	-	-	-	-	
5-14012	Training & Education Costs	8,196	8,196	8,196	8,196	8,196	
5-14013	Vehicle Allowance		7,200	 	7,200	7,200	7,200	7,200 	
		Total Administration Personnel:	956,673	 	1,012,564	1,052,031	1,102,292	1,149,683 	
	ADMIN Operating						
5-29001	Other Contractual Services	124,594	127,086	129,627	132,220	134,864	
5-29002	Website Maintenance	3,403	3,471	3,540	3,611	3,683	
5-29003	Operating Supplies	9,675	9,868	10,066	10,267	10,472	
5-29004	Storm Water Fees	42,798	42,798	42,798	42,798	42,798	
5-29005	Telephone & Cell Service	18,412	18,780	19,156	19,539	19,930	
5-29006	Postage & Freight	40,084	40,886	41,703	42,537	43,388	
5-29007	Equipment Leasing	3,113	3,176	3,239	3,304	3,370	
5-29008	Vehicle Maintenance/Rename to Administrative Mainten	2,038	2,079	2,120	2,163	2,206	
5-29009	Equipment Maintenance/Move to Adm. Maint.						
5-29010	Miscellaneous Expenses/Move to Op. Supplies						
5-29011	Contingencies - Hurricane	-	-	-	-	-	
5-29012	Office Supplies	3,778	1,816	1,834	1,853	1,871	
5-29013	Fuel & Lubricants - Vehicle	51,259	56,385	62,024	68,226	75,049	
5-29014	Fuel & Lubricants - Equipment	9,947	10,942	12,036	13,240	14,564	
5-29015	Minor Construction Expenses	1,894	931	950	969	988	
5-29016	Project Maintenance Fees	6,554	6,685	6,819	6,955	7,094	
5-29017	Contingency (1.5%)	78,523	79,703	82,233	85,049	87,466	
5-29018	Electricity Services	3,002	 	3,122	3,184	3,216	3,441 	
	Total Administration Operating:	399,074	 	407,728	421,330	435,948	451,185 	
	Capital Outlay Administration	-	-	-	-	-	
5-29101	Equipment	65,000	-	-	30,000	15,000	
5-29102	Building	665,189	-	-	-	-	
5-29103	Other	-	-	-	-	-	

Regular Salaries	275,784	
Overtime	35,750	
FICA	23,832	
Retirement Contributions	28,038	
Travel & Per Diem/Move to Training	-	
Uniforms	1,837	
Subscriptions & Dues/Move to Training	-	
Training & Education Costs	3,730	

Other Contractual Services	72,829	
Operations & Maintenance Services	4,267	
Laboratory Services	24,187	
Operating Supplies	12,304	
Electricity Services	219,438	
Vehicle Maintenance/Move to Op. & Maint.	-	
Plant Maintenance	75,527	
Miscellaneous Expenses/Move to Op. Supplies	-	
Chemicals	235,772	
Water Conservation Grant Program	7,000	
Backflow Prevention Program	25,000	

Total Administration Capital Outlay: 	730,189	 	-	-	30,000	15,000 

	 	TOTAL ADMINISTRATION	2,085,936 WATER TREATMENT PLANT DIVISION
Personnel	 	1,420,292 		 	1,473,361 		 	1,568,239 		 	1,615,868 	
5-15001		282,679		289,746		296,990		304,414	
5-15002		36,643		37,559		38,498		39,461	
5-15003		24,428		25,039		25,665		26,306	
5-15004		28,739		29,457		30,194		30,949	
5-15007		-		-		-		-	
5-15008		1,878		1,919		1,961		2,004	
5-15009		-		-		-		-	
5-15010		 	3,730			3,730			3,730			3,730 	
Total WTP Personnel: 	368,972	 	378,097	387,451	397,038	406,865 
WTP Operating	
5-30001			74,286	75,772	77,287	78,833	
5-30002			4,352	4,439	4,528	4,619	
5-30003			24,670	25,164	25,667	26,181	
5-30004			12,550	12,801	13,057	13,318	
5-30005			228,215	232,780	235,108	251,565	
5-30006			-	-	-	-	
5-30007			77,264	79,041	80,859	82,719	
5-30008			-	-	-	-	
5-30009			240,487	245,297	250,203	255,207	
5-30010			7,000	7,000	7,000	7,000	
5-30011			 	25,000 	 	25,000 	 	25,000 	 	25,000 	
	
Capital Outlay WTP	Total WTP Operating: 	676,323 	 	693,825 	 	707,293 	 	718,709 	 	744,441 	
5-30101	Equipment	-	-	28,000	-	-	
5-30102	Building	-	-	-	-	-	
5-30103	Other	 	- 	 	-	-	-	- 	
		Total WTP Capital Outlay: 	- 	 	-	28,000	-	- 	

 TOTAL WATER TREATMENT PLANT DIVISION	1,045,295	 	1,071,922	1,122,744	1,115,747	1,151,306 

	WASTEWATER TREATMENT PLANT DIVISION
Personnel		
5-16001	Regular Salaries	273,780	280,625	287,640	294,831	302,202	
5-16002	Overtime	43,087	44,164	45,268	46,400	47,560	
5-16003	FICA	24,240	24,846	25,467	26,104	26,757	
5-16004	Retirement Contributions	28,518	29,231	29,962	30,711	31,479	
5-16007	Travel & Per Diem/Move to Training	-	-	-	-	-	
5-16008	Uniforms	2,186	2,234	2,283	2,333	2,385	
5-16009	Subscriptions & Dues/Move to Training	-	-	-	-	-	
5-16010	Training & Education Costs	5,107	 	5,107		5,107		5,107		5,107 	
Total WWTP Personnel: 	376,918	 	386,207	395,728	405,486	415,489 	
	WWTP Operating						
5-31001	Other Contractual Services	54,312	40,398	41,206	42,030	42,871	
5-31002	Operations & Maintenance Services	13,820	14,097	14,379	14,666	14,960	
5-31003	Laboratory Services	39,982	37,282	38,027	38,788	39,564	
5-31004	Operating Supplies	22,772	18,228	18,592	18,964	19,343	
5-31005	Sludge Disposal	112,200	115,005	117,305	119,651	122,044	
5-31006	Electricity Services	183,795	191,146	194,969	196,919	210,703	
5-31007	Vehicle Maintenance/Move to Op. & Maint.	-	-	-	-	-	
5-31008	Plant Maintenance	61,334	52,745	53,958	55,199	56,468	
5-31009	Miscellaneous Expenses/Move to Operating Supplies	-	-	-	-	-	
5-31010	Chemicals	110,738	116,275	122,089	128,194	134,603	

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

Total WWTP Operating: 	598,954	 	585,176	 	600,526	 	614,411	 	640,557 

-
-
 	- 

-	-	-	-
41,000	-	-	-
 	-	-	-	- 
Total WWTP Capital Outlay: 	-	 	41,000	-	-	- 

 	-	 	-	-	-	- 
 TOTAL WASTEWATER TREATMENT PLANT DIVISION	975,872	 	1,012,383	996,254	1,019,898	1,056,046 

	UNDERGROUND UTILITIES DIVISION		
	Personnel		
5-17001	Regular Salaries	431,006	441,781	452,826	464,146	475,750	
5-17002	Overtime	66,765	68,434	70,144	71,898	73,696	
5-17003	FICA	38,079	39,031	40,007	41,007	42,033	
5-17004	Retirement Contributions	44,799	45,919	47,067	48,244	49,450	
5-17007	Travel & Per Diem/Move to Training	                      5-17008		Uniforms
5-17009	Subscriptions & Dues/Move to Training	
5-17010	Training & Education Costs	- 7,581
-
4,013	-	-	-	-
7,748	7,918	8,092	8,270
-	-	-	-
 	4,013	4,013	4,013	4,013 	

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

UGU Operating

Capital Outlay UGU

Total UGU Personnel: 	592,243	 	606,926	621,976	637,401	653,212 

Other Contractual Services Operations & Maintenance Services Operating Supplies
Electricity Services Vehicle  Maintenance Lift Station Maintenance
Miscellaneous Expenses/Move to Op. Sup

204,447
78,191
103,108
39,895
14,419
27,255
-

208,536	212,706	216,960	221,300
79,755	81,350	82,977	84,637
105,170	107,273	109,419	111,607
41,491	42,320	42,744	45,736
14,707	15,001	15,301	15,607
27,881	28,523	29,179	29,850
 	-	 	-	 	-	 	- 
Total UGU Operating: 	467,314	 	477,540	 	487,174	 	496,580	 	508,736 

5-32101	Equipment	104,150
5-32102	Building	15,000
5-32104	New Meters	1,050	284,150	87,000	46,000	35,000
-	-	-	-
1,050	1,050	1,050	1,050	
5-32103	Other	-	 	-	-	-	- 	
		Total UGU Capital Outlay: 	120,200 	 	285,200	88,050	47,050	36,050 	

 TOTAL UNDERGROUND UTILITIES DIVISION	1,179,757	 	1,369,666	1,197,200	1,181,031	1,197,998 

IRRIGATION DIVISION
Personnel
5-18001         Regular Salaries	40,654	41,670	42,712	43,779	44,874
5-18002         Overtime	11,028	11,304	11,586	11,876	12,173
5-18003         FICA	3,954	4,052	4,154	4,258	4,364
5-18004         Retirement Contributions		4,651	4,768	4,887	5,009	5,134 5-18007          Travel & Per Diem/Move to Training				-			-			-			-		- 5-18008         Uniforms			717		733		749		765		782
5-18009          Training & Education Costs	1,095 	1,095	1,095	1,095	1,095  
Total IRR Personnel: 	62,098	 	63,621	65,182	66,782	68,422 

Other Contractual Services	35,135	
Operations & Maintenance Services	36,618	
Laboratory Services	666	
Operating Supplies	7,966	
Electricity Services	163,957	
Vehicle Maintenance/Move to Op. & Maint.	-	
Equipment Maintenance/Move to Op. & Maint.	-	
Maintenance - Irrigation	27,474	
   Miscellaneous Expenses/Move to Operating supplies		-	
Chemicals	21,425	

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

IRR Operating

35,838	36,555	37,286	38,032
37,350	38,097	38,859	39,637
679	693	706	721
8,126	8,288	8,454	8,623
170,516	173,926	175,665	187,962
-	-	-	-
-	-	-	-
28,106	28,753	29,414	30,091
-	-	-	-
22,496	23,621	24,802	26,042

Capital Outlay IRR	Total IRR Operating: 	293,242 	 	303,111 		 	309,933 		 	315,187 		 	331,106 	
5-33101	Equipment	-	-		-		-		-	
5-33102	Building	-	-		-		-		-	
5-33103	Other	 	- 	 	-	-	-	- 	
		Total IRR Capital Outlay: 	- 	 	-	-	-	- 	

 TOTAL IRRIGATION DIVISION	355,341	 	366,733	375,115	381,969	399,529 

Total Operating Expenses	 	6,163,791	 	5,719,425	 	5,680,477	 	5,832,065	 	5,969,557 

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

5-27011	DEBT SERVICE EXPENSES
Cost of Issuance	
-	
-		
-		
-		
-	
5-27013	Principal 2014 Bond Issue Refi of 2004	160,000	170,000		170,000		180,000		190,000	
5-27012	Interest 2014 Bond Issue Refi of 2004	414,248	408,472		402,335		396,198		389,700	
5-27008	Principal 2011 Bond Issue	1,045,000	1,070,000		1,105,000		1,135,000		1,165,000	
5-27007	Interest 2011 Bond issue	546,630	516,848		486,353		454,860		422,513	
5-27010	Principal 2013 Bond Issue	245,000	250,000		255,000		260,000		265,000	
5-27009	Interest 2013 Bond issue	113,724	 	107,771 		 	101,696 		 	95,499 		 	89,181 	
	TOTAL DEBT SERVICE:	 	2,524,602 	 	2,523,091 		 	2,520,384 		 	2,521,557 		 	2,521,394 	
	RATE STABILIZATION									
	Transfer Out to Rate Stabilization Fund	 	- 	 	- 		 	25,000 		 	25,000 		 	25,000 	
	TOTAL RATE STABILIZATION SERVICE:	 	- 	 	- 		 	25,000 		 	25,000 		 	25,000 	
	CAPITAL IMPROVEMENT & TRANSFERS									
	Capital Improvement Program - WWTP Expansion	-	-		-		-		-	
5-28127	Required R&R Transfer to Capital (5%)	457,281	478,786		465,989		477,768		480,000	
	Additional R&R Transfer for CIP's	450,000	250,000		260,000		260,000		260,000	
	Cash Carry Forward for R&R CIP	-	 	- 		 	- 		 	- 		 	- 	
	TOTAL CI & TRANSFERS EXPENSES:	 	907,281 	 	728,786 		 	725,989 		 	737,768 		 	740,000 	
	Total Expenses	  $ 9,595,674 	  $	8,971,302 		   $	8,951,849 		  $	9,116,390 		   $	9,255,951 	
	Total Revenues	  $ 8,976,681 	  $	8,956,746 		   $	9,121,839 		  $	9,309,517 		   $	9,501,238 	
	
Surplus/(Deficit) Before Transfer from
(to) Operating Reserve	

 	(618,993)	

(14,556)		

169,990		

193,126		

245,286	
					 			 	- 		 	- 	
	Available Operating Cash Balance (Ending)	  $ 4,871,215 	$	4,856,659		$	5,026,649		$	5,219,775		$	5,465,062	
	
*Coverage Provided (Required > 1.10)	
1.45	
1.41		
1.40		
1.40		
1.41	
	**Coverage w/R&R deducted (Required > 1.00)	1.23	1.19		1.18		1.18		1.19	
	Index Rate Increase (included in revenues)	 	0.00%	 	0.00%		 	2.00%		 	2.00%		 	2.00%	
	Total Effective Rate Increase	0.00%	0.00%		2.00%		2.00%		2.00%	

REVENUE SOURCES

St Lucie West Services District receives approximately 72.9% of their operating Revenues from the sale of water and wastewater service. Another 20.2% of the operating revenue is received from irrigation services. The FY 2017 Budget assumes no rate increase to all utility rates.

Billed Wastewater Revenues $3,537,749.00 39.41%

Billed Irrigation Revenue
$1,788,490.00 19.92%

Billed Water Revenues
$3,019,401.00 33.64%

Wholesale Water & Wastewater $546,819.00 6.09%

Other Operating Revenue
$81,738.00 0.91%

AFPI Revenue $2,484.00 0.03%

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 no rate increase.
Water Customers	FY16	FY17	FY18	FY19	
Commercial Customers	481	481	481	481	
Residential Customers	6304	6304	6304	6304	

Billed Wastewater Revenue
Revenue billed for the wastewater services. The wastewater revenue budget assumes a 0.1% increase in total customers (ERU’s) and no rate increase.
Wastewater Customers	FY16	FY17	FY18	FY19	
Commercial Customers	425	425	425	425	
Residential Customers	6304	6304	6304	6304	

Irrigation Revenue
Revenue billed for the irrigation services. The irrigation revenue budget assumes a minor increase in total customers and no rate increase.
Irrigation Customers	FY16	FY17	FY18	FY19	
Commercial Customers	217	217	217	217	
Residential Customers	6208	6208	6208	6208	

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 2017 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 2017 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.

Backflow Prevention Program – Operating Revenues
This revenue is for water backflow prevention testing performed by contractors who have been preapproved for this program.

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

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

Capital Fund Revenues

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

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. This code is proposed to be combined with Board Meeting Expenses.

Board Meeting Expenses
This includes expenses directly relating to board meetings.

Contingencies
These charges are allocated for any miscellaneous charges that may occur during the year that are directly requested by the board of directors. This code is proposed to be combined with Board Meeting Expenses.

District Manager

Management Contract
Charges directly relating to the District Manager’s service contract. The charge for FY 2017 is based on the salary difference of the Utility Director salary and the Contract for the District Manager which is projected to be $30,401 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 2017 budget assumes a 1.4% 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 2017. 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 2017 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. No new positions are proposed for this FY. This year we are proposing to give a 1.4% increase to all employees based on the Bureau of Labor Statics CPI. This also reflects for license or certifications increases.

Overtime
This description is the same for all Division in the Utilities Department: This line includes departmental overtime expenses.

FICA
This description is the same for all Division in the Utilities Department: 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
This description is the same for all Division in the Utilities Department: 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. No increase was negotiated for FY 2017.

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
This description is the same for all Division in the Utilities Department: 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. This code is proposed to be combined with Training Expenses.

Uniforms
This description is the same for all Division in the Utilities Department: 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 description is the same for all Division in the Utilities Department: 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. This code is proposed to be combined with Training Expenses.

Training, Cont. Education & Licensing
This description is the same for all Division in the Utilities Department: The District provides the employee with training opportunities in order to upgrade or obtain additional training and education. The FY 2017 budget is based on estimated costs of training to be attended during the year.

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

Water & Sewer Administration Division - Operating

Other Contractual Services
This description is the same for all Division in the Utilities Department: Includes charges associated with service contracts related to the Administration Division such as office equipment repairs, computer support, Air conditioning services, Security alarm repairs, pest control, Utility Billing Program, Credit Card Program for billing, Bill mail-out services, Vehicle GPS monitoring, Trash contract, and janitorial contracts.

Website Maintenance
The District will be looking into up-grading the current website for increased function for the budget year 2017.

Operating Supplies
This description is the same for all Division in the Utilities Department: 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/Proposed Renaming to Administrative Maintenance
This description is the same for all Division in the Utilities Department: 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 description is the same for all Division in the Utilities Department: 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. Propose moving to Administrative Maintenance Code.

Miscellaneous Expense
This description is the same for all Division in the Utilities Department: Provides an allocation for any miscellaneous expenses that may occur during the year that cannot be associated with any of the other accounts provided. Propose moving to Operating Supplies.

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
This description is the same for all Division in the Utilities Department: Includes electricity charges for the administration building which is split with the General Fund.

Water & Sewer Administration Division – Capital Outlay

Equipment
This description is the same for all Division in the Utilities Department: This code is for equipment purchases such as vehicles and tractors over $1,000. The expenditure of $65,000 is for the replacement of two vehicle this fiscal year.

Building
This description is the same for all Division in the Utilities Department: This code is for buildings or land purchases over $1,000 we are budgeting for 65% of the new Administration office this fiscal years.

Other
This description is the same for all Division in the Utilities Department: 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; 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; Operating Supplies; Electricity Services; Vehicle Maintenance; Miscellaneous Expense;
The above categories are the same as described in the Administration Budget

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.

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.

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.

Backflow Prevention Program
This line is for water backflow prevention testing performed by contractors who have been preapproved for this program and will assist in 100% compliance to the rule.

Water Treatment Plant Division – Capital Outlay

Equipment; Building; Other
The above categories are the same as described in the Administration Budget. No expenditures planned for this fiscal year.

WASTEWATER TREATMENT PLANT DIVISION
Wastewater Treatment Plant Division - Personnel

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

Wastewater Treatment Plant Division - Operating

Other Contractual Services; Operating Supplies; Electricity Services; Vehicle Maintenance; Miscellaneous Expense; Operations & Maintenance Services; Laboratory Services; Plant Maintenance; Chemicals
The above categories are the same as described in the Administration Budget and Water Treatment Plant Division.

Sludge Disposal
Charges for the dewatering, hauling and disposal of the sludge from the wastewater plant, this code went down due to the installation of equipment to perform these duties in-house.

Wastewater Treatment Plant Division – Capital Outlay

Equipment; Building; Other
The above categories are the same as described in the Administration Budget. No expenditures planned for this fiscal year.

UNDERGROUND UTILITIES DIVISION
Underground Utilities Division - Personnel

Regular Salaries; 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; Operating Supplies; Electricity Services; Vehicle Maintenance; Miscellaneous Expense; Operations & Maintenance Services;
The above categories are the same as described in the Administration Budget and Water Treatment Plant Division.

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.

Water & Sewer Underground Utilities Division – Capital Outlay

Equipment; Building; Other
The above categories are the same as described in the Administration Budget. Proposed Backhoe replacement which will be split with the GF also a Truck, equipment replacement, and minor Capital Outlay equipment planned for this fiscal year. The C Capital Outlay Building is for an awning adjacent to the UGU Storage building. No other expenditures planned for this fiscal year.

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

IRRIGATION DIVISION
Irrigation Division - Personnel

Regular Salaries; 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; Operating Supplies; Electricity Services; Vehicle Maintenance; Miscellaneous Expense; Operations & Maintenance Services; Laboratory Services; Plant Maintenance; Chemicals
The above categories are the same as described in the Administration Budget and Water Treatment Plant Division.

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

Water & Sewer Irrigation Division – Capital Outlay

Equipment; Building; Other
The above categories are the same as described in the Administration Budget. No expenditures planned for this fiscal year.

The Total Operating Expenses are projected to be $6,163,791 for FY 2017.

Non-Operating Expenses

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

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

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

Interest 2011 Bond issue
This line includes the semiannual interest fees the district is required to pay on the 2011 utility bonds outstanding.

Principal 2004 Bond Issue Refunded for the 2014 Bond
According to the Bond Documents the district is required to make an annual Principal payment on the 2004 bonds outstanding. The 2004 Series Bond was refunded at a lower rate and changed by decreasing the payoff by 4 years and saved over $5,000,000.

Interest 2004 Bond issue Refunded for the 2014 Bond
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 and the balance is up to
$580,381. There is no transfer scheduled for 2017 FY.

Renewal & Replacement Transfer to Capital
This allocation captures the 5% minimum funding requirement to the Renewal & Replacement fund which is $457,281 for 2017FY and an additional $450,000 to fund the proposed capital expenditure items for future projects.

ST LUCIE WEST SERVICES DISTRICT CAPITAL FUNDING REVENUE AND EXPENDITURES

FY 2017 BUDGET

R&R	WCF	WWCF	Construction
 	        Fund - Bond	

Estimated Beginning Fund Balance	1,105,163	524,118	218,863	-

ADD REVENUES:
Interest Revenues	-	176	219	-
Impact Fee Revenues		-	497,832	2,876	- 5% Required Transfer per Bond	457,281		-		-
Additional Funding	450,000	-	-	- Cash Carry Forward for R&R CIP		-	-	-	-
 	-	 	-	 	-	 	-	
TOTAL REVENUES AVAILABLE	2,012,444	1,022,126	221,958	- DEDUCT EXPENDITURES:
Capital Improvement Projects	1,762,227	820,000	-	- Transfer Out to WW Connection Fee Funds
Transfers Out to Pay Debt Service	 	-	 	-	 	-	 	-	
TOTAL EXPENDITURES	1,762,227	820,000	-	-

FUND BALANCE, SEPTEMBER 30

  $	250,217 

  $	202,126 

  $	221,958 

  $	-	

   

RENEWAL & REPLACEMENT FUND

Actual FY	Actual FY
 	2015	2016	FY 2016 	FY 2017	 	FY 2018	 	FY 2019	 	FY 2020	FY 2021	

Estimated Beginning Fund Balance	1,320,101	986,640	986,640	1,105,163	250,217	334,403	404,163	473,774

ADD REVENUES:
5-36001	Interest Revenues	291	642	-	-	-	-	-	-
Impact Fee Revenues	-	-	-	-	-	-	
5-36007	5% Required Transfer per Bond	453,829	470,055	460,141	457,281	478,786	465,989	477,768	480,000	
Additional Funding	475,000	450,000	250,000	260,000	260,000	260,000	
Cash Carry Forward for R&R CIP	-	-	-	-	-	-	-	

TOTAL REVENUES AND FUNDS AVAILABLE	
1,774,221	
1,457,337	
1,921,781	
2,012,444	
979,003	
1,060,392	
1,141,931	
1,213,774	

DEDUCT EXPENDITURES:

SW049	5-37004	Protective Coating Manholes	-	1,563	10,000	25,856	26,373	26,901	27,439	27,987	
SW064	5-37006	Replacement Meters	30,208	32,018	44,000	185,000	186,850	190,587	194,399	198,287	
SW001	5-37007	Lift Station Renewal & Replacement	45,062	42,680	60,000	137,624	139,000	140,390	141,794	143,212	
SW037	5-37009	Emergency Renewal & Replacement Projects	169,827	120,090	249,455	186,300	190,026	191,926	193,846	203,538	
SW047	5-37013	Structural Repairs Sewer Manholes	1,995	3,670	10,000	29,303	29,889	30,487	31,097	31,719	
SW061	5-37017	Membrane Filter Replacement Program			-	-	-	-	-	-	
SW069	5-37018	Reuse Irrigation Pump Station Improvements	261,823	3,946	125,000	700,000		-	-	-	
SW066	5-37020	WWTF Plant Painting & Sealing of Tanks	43,400	1,225	30,000	-	-	-	-	-	
SW073	5-37027	Replacement Backflow Preventers	11,880	2,760	13,480	14,019	14,580	15,163	15,770	16,400	
SW078	5-37028	WTP Painting and Tank sealing	32,970								
SW081	5-37029	WTP Calcite Tank Project	-		-	145,000					
SW083	5-37030	WWTF Odor Control Improvements	-	77,150	80,000	-	-	-	-	-	
SW084	5-37031	Potable Water Flushing Devices	10,752	20,384	21,000	34,000	-	-	-	-	
SW085	5-37032	Emergency (Association Irrigation) R & R Projects	-	12,447	35,000	55,125	57,881	60,775	63,814	67,005	
SW087	5-37034	Irrigation SCADA Conversion	10,000	28,687	39,887						
SW088	5-37035	High Service Pump Station Control Upgrade		17,106	93,796						
SW089		Reuse Pond Liner Protection (Concrete Border)				81,000					
SW090		Clarifier Weir covers				99,000					
SW091		Irrigation Automatic Flushing Devices			5,000	20,000					
TOTAL EXPENDITURES	787,581	363,726	816,618	1,762,227	644,600	656,229	668,157	688,148	

FUND BALANCE, SEPTEMBER 30	 	986,640	1,105,163	250,217	334,403	404,163	473,774	525,626

WATER CONNECTION FEE FUND

Actual	Actual
      FY 2015	FY 2016 	FY 2016	FY 2017 FY 2018 FY 2019 FY 2020 FY 2021 

Estimated Beginning Fund Balance	1,123,489   403,467	403,467	524,118	202,126	206,028	209,930	213,832

ADD REVENUES:
5-36004	Interest Revenues	160	200	344	176	70	70	70	70	
5-36005	Impact Fee Revenues	69,917	379,350	315,307	497,832	3,832	3,832	3,832	3,832	
-	-	-	-	-	-	-	-
Additional Funding Required	 	-	-	 	-	 	-	 	-	 	-	 	-	 	-	

SW071	5-38010	WTP RO Modifications	-	-	-	-	-	-	-	-	
SW072	5-38011	High Service Pump/Hydro-tank Expansion	790,099	10,189	-	-	-	-	-	-	
SW076		Clearwell/Transfer Pump Expansion	600,000	-	
SW077	5-38012	Main Water Line Extension	-	4,122	35,000	220,000	
SW080	5-38013	WTP Concentrate Tank Expansion	-	78,653	160,000	-	

TOTAL REVENUES AND FUNDS AVAILABLE	1,193,566   783,017	719,118	1,022,126	206,028	209,930	213,832	217,734 DEDUCT EXPENDITURES:

2000 and 2004 Bond Refunding Payment	 	 	-	 	-	 	-	 	-	 	-	 	-	

TOTAL EXPENDITURES	790,099	92,964	195,000	820,000	-	-	-	-

TRANSFERS:

Transfers Out to Pay Debt Service	 		-	-	 		-	 		-	 		-	 		-	 		-	 		-	 TOTAL TRANSFERS OUT			-	-			-			-			-			-			-			- FUND BALANCE, SEPTEMBER 30	 	403,467   690,054	524,118		202,126		206,028		209,930		213,832		217,734

WASTEWATER CONNECTION FEE FUND

Actual
 	FY 2015	FY 2016 	FY 2017	 	FY 2018	FY 2019	FY 2020 FY 2021 

Estimated Beginning Fund Balance	85,001	117,379	218,863	221,958	225,056	228,157	231,261

ADD REVENUES:
5-36002	Interest Revenues	44	53	219	222	225	228	231	
5-36006	Impact Fee Revenues	40,681	91,943	2,876	2,876	2,876	2,876	2,876	
Unrestricted Utility Fund balance	2,915,683	-	-	-	-	-	
2013 Construction Bond Proceeds	 	2,738,564 	 	-	 	-	 	-	 	-	 	-	

SW022	5-39002	Scada Implementation WWTF		-	-	-	-	-	-	
SW062	5-39011	WWTP Expansion	5,662,594	(9,489)	-	-	-	-	-	
SW067	5-39010	WWTF Reuse Filter Project		-	-	-	-	-	-	
-	-	-	-	-	-	-	
TOTAL EXPENDITURES	5,662,594	(9,489)	-	-	-	-	-	

TOTAL REVENUES AND FUNDS AVAILABLE	5,779,973	209,375	221,958	225,056	228,157	231,261	234,369 DEDUCT EXPENDITURES:

FUND BALANCE, SEPTEMBER 30	 	117,379	218,863	221,958	225,056	228,157	231,261	234,369

WATER & SEWER CONSTRUCTION FUND (BOND PROCEEDS)

Actual
 	FY 2015	 	FY 2016	 	FY 2017	 	FY 2018		FY 2019 FY 2020 

Estimated Beginning Fund Balance	2,738,097	0	0	0	0	0

ADD REVENUES:
5-36003	Interest Revenues	467	-	-	-	-	-

TOTAL REVENUES AVAILABLE	2,738,564	0	0	0	0	0

DEDUCT EXPENDITURES:

To WWCF to fund the WWTP Expansion	2,738,564	-	-	-	-	-

TOTAL EXPENDITURES		2,738,564	-		-		-			-		- FUND BALANCE, SEPTEMBER 30	 		0 		0 		0 		0	 		0 		0 

Debt Service Fund - Water Management Benefit Series 2013 Bonds & Series 2014 Land Acquisition Bond Five Year Operating Forecast

 	SERIES 2013 BOND	

Actual		
Actual		
Estimate EOY		
Final Budget		
Budget				
Forecast		
FY 2015		FY 2016		FY 2016		FY 2016		FY 2017		FY 2018	FY 2019	FY 2020	FY 2021	
	
OPERATING REVENUE									
2-04001	Interest	597	$	865	600	$	9,500		12,500	12,500	12,500	
2-04002	Special Assessments	1,882,760	$ 1,832,535	1,992,542	$ 1,992,542		1,992,542	1,992,542	1,992,542	
2-04005	Miscellaneous Revenue (Prepayments)	 	- 	 		 	- 	 			 	- 	- 	- 	
	Total Revenues	  $ 1,883,356 	  $ 1,833,399 	  $ 1,993,142 	  $ 2,002,042 		  $ 2,005,042 $ 2,005,042 $ 2,005,042 	

10,000
1,992,542
-	12,500
1,992,542
-	
$ 2,002,542	$ 2,005,042	

OPERATING EXPENSES
Debt Service
2-05001 Assessment Fees	40,099	40,324	40,100	40,100	40,100	40,100	40,100	40,100	40,100	
2-05002 Banking Services	5,919	5,995	6,000	6,000	6,000	6,000	6,000	6,000	6,000	
2-05014 Principal 2013	1,415,000	1,450,000	1,450,000	1,450,000	1,485,000	1,525,000	1,560,000	1,600,000	1,640,000	
2-05015 Interest 2013	430,538	396,012	378,322	378,322	342,515	305,793	268,156	229,604	190,076	
2-05011 Misc	-		-	100,000	100,000	100,000	100,000	100,000	100,000	
2-05860 COI	-		-		-	-	-	-	-	
2-05870 Land Purchase	 	      	    	    	    	    	
Total Expenses	 	1,891,556               1,892,331	1,874,422   -	1,974,422            1,973,615	1,976,893 	1,974,256 	1,975,704 	1,976,176 

Surplus/(Deficit) Before Transfer from
(to) Operating Reserve	(8,200)	(58,932)	118,720   -	27,620

28,927

28,149	30,786	29,338	28,866

TRANSFER FROM (TO) OPERATING RESERVE

Surplus/(Deficit)

   $	(8,200)	$	(58,932)	$	118,720	$	27,620 $

28,927 $

28,149 $

30,786 $

29,338 $

28,866

*Coverage Provided (Required > 1.10)	1.02	1.09	1.10	1.10	1.10	1.10	1.10	1.10
*Net Revenue / Bond Payment Requirements

Budget FY 2017

 	SERIES 2014 BOND	

Actual FY 2015

Actual FY 2016

Estimate EOY FY 2016

Final Budget FY 2016

OPERATING REVENUE
Interest	-	-	-	-
Stormwater Revenue	239,311	185,971	392,649	392,649
-	-
 	- 	 	- 	- 

Forecast

FY 2021

FY 2020

FY 2019

FY 2018

-
389,456

-	- 391,417

-	
$ 389,456	$	391,417	

-	-	-
388,223	388,499	388,499

 	- 	- 	- 

Total Revenues

OPERATING EXPENSES
Debt Service

  $	239,311 

  $ 185,971 

  $	392,649 

  $	392,649 

  $	388,223       $	388,499      $	388,499 

Assessment Fees	-	-	-	-	-	-	-	-	-	
Banking Services	-	-	-	-	-	-	-	-	-	
2-05016 Principal 2014	150,000	120,000	250,000	250,000	255,000	265,000	270,000	280,000	280,000	
2-05017 Interest 2014	89,324	72,663	142,649	142,649	134,456	126,417	118,223	108,499	108,499	
Misc	-		-	-	-	-	-	-	-	
COI	193,225		-		-	-	-	-	-	

Total Expenses	 	432,549 	192,663	392,649	392,649 	389,456	391,417 	388,223 	388,499 	388,499 

Surplus/(Deficit) Before Transfer from

-

(to) Operating Reserve	(193,238)	(6,693)	-	-

-	-	-	-

TRANSFER FROM (TO) OPERATING RESERVE

Surplus/(Deficit)

   $     (193,238)	$	(6,693)	$	-	$	-      $	-	$

-       $	-      $	-       $	-

Debt Service Fund - Cascades Series 2010 Five Year Operating Forecast

Actual		
Actual		
Estimate EOY		
Final Budget		
Budget				
Forecast		
FY 2015		FY 2016		FY 2016		FY 2016		FY 2017		FY 2018	FY 2019	FY 2020	FY 2021	FY 2021	
	
OPERATING REVENUE							
3-04002	Interest	68	100	70	3,500		-	-	-	-	
3-04003	Special Assessments	195,158	189,168	207,540	207,540		-	-	-	-	
3-04005	Miscellaneous Revenue	 	- 	 	- 	 	- 	 	- 		 	- 	- 	- 	- 	
	Total Revenues	  $	195,226 	  $	189,268 	  $	207,610 	   $	211,040 		   $	-      $	-      $	-      $	- 	

1,500
207,540
-	500
194,096
19,361	
$	209,040	$	213,957	

OPERATING EXPENSES
Debt Service
3-05001 Assessment Fees	4,176	4,173	4,200	4,200	4,200	4,200	-	-	-	
3-05002 Banking Services	3,897	3,897	4,000	4,000	4,000	4,000	-	-	-	
3-05003 Principal 2010	165,000	175,000	175,000	175,000	180,000	190,000	-	-	-	
3-05004 Interest 2010	27,019	20,752	17,563	17,563	10,703	3,611	-	-	-	
3-05008 Misc.	-		-	-	-	-	-	-	-	-	

Total Expenses	 	200,092 	203,823    -	200,763   -	200,763 	198,903	201,811 	- 	- 	- 	- 

Surplus/(Deficit) Before Transfer from
(to) Operating Reserve	(4,866)	(14,554)  -	6,847   -	10,277

10,137

12,146	-	-	-	-

TRANSFER FROM (TO) OPERATING RESERVE

Surplus/(Deficit)

  $	(4,866)	$	(14,554)   #   $	6,847    #   $	10,277 $

10,137	$

12,146	$

-	$	-      $	-      $	-

*Coverage Provided (Required > 1.10)	1.02	1.08	1.10	1.10	1.11
*Net Revenue / Bond Payment Requirements