St. Lucie West Services District

AMENDED BUDGET  FOR FISCAL YEAR ENDED SEPTEMBER 30,	2018

ST. LUCIE WEST SERVICES DISTRICT
FY 2017/2018 AMENDED ANNUAL BUDGET

TABLE OF CONTENTS

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

Other Funds

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

St. Lucie West Services District General Fund Budget Summary

ADD REVENUES:	 	2018	
 	ACTUAL*		 	2018	
    BUDGET 	 	2018	
AMENDED BUDGET	CHANGE FROM ORIGINAL
    TO AMENDED BUDGET 	
Special Assessments	1,071,887	1,070,917	1,071,887	0.09%	
Stormwater Drainage Fees	1,822,113	1,822,112	1,822,113	0.00%	
Other Revenues	  $	1,512,418	  $ 1,552,948	  $	1,512,418	 	-2.61%	
TOTAL OPERATING REVENUES	4,406,417	4,445,977	4,406,417	-0.89%	
FUND BALANCE, October 1	3,314,713	3,314,713	3,314,713	0.00%	
TOTAL REVENUES AVAILABLE	7,721,130	7,760,690	7,721,130	-0.51%	

DEDUCT EXPENDITURES:
Board of Supervisors	

13,367	

14,065	

13,720	

-2.45%	
District Manager	8,584	25,497	25,600	0.40%	
Finance	112,071	132,796	125,500	-5.49%	
Grant Management	-	1,132	500	-55.83%	
Clerk to the Board	11,844	12,115	12,750	5.24%	
Legal Services	33,224	37,906	36,000	-5.03%	
Engineering Services	21,638	41,904	30,000	-28.41%	
Pollution Control	-	-	500	0.00%	
Administration Division	842,271	935,628	908,300	-2.92%	
Aquatics Division	542,386	599,048	571,500	-4.60%	
Stormwater Maintenance Division	591,041	619,638	614,600	-0.81%	
Exotic Plant Removal Division	488,310	493,839	502,900	1.83%	
Shop Operations	80,686	85,979	91,600	6.54%	

TOTAL EXPENDITURES	
2,745,421	
2,999,547	
2,933,470	
-2.20%	
Less GF Transfer to R&R	1,127,359	1,127,359	1,127,359	0.00%	
Less Transfer to WMB Debt Fund	391,417	391,417	391,417	0.00%	
FUND BALANCE, SEPTEMBER 30	 	3,456,933	 	3,242,367	 	3,268,884		

* Note: 2018 Actuals from 10-1-2017 through 9-29-18. We are still receiving September 2018 invoices.

		
FY 2018 Actual
Through 9-29-2018		Annual Budget (with adjustments)
FY 2018		Amended Annual Budget
FY 2018	
	
General Fund Fund Balance (Beginning)	
3,314,713		
3,314,713		
3,314,713	
	
OPERATING REVENUE						
1-04001	Permit Fees	-		-		-	
1-04002	Grants	5,867		5,867		5,867	
1-04003	Miscellaneous Fees	-		-		-	
1-04004	Storm Water Drainage Fees	1,822,113		1,822,112		1,822,113	
1-04005	Project Maintenance Fees	-		40,569		-	
1-04006	Interest	119		80		119	
1-04007	Special Assessments	1,071,887		1,070,917		1,071,887	
1-04009	Miscellaneous Income	47,156		47,156		47,156	
1-04010	WMB Prepayment
Land Sale	-
1,059,276		-
1,059,276		-
1,059,276	
1-04012	Storm Water Drainage - Bond	391,645		391,645		391,645	
1-04014	Excess Storm Water Fee to R&R	8,355		 	8,355		8,355	
	Total Revenues	$	4,406,417		  $	4,445,977		$	4,406,417	
	
OPERATING EXPENSES
Board of Supervisors						
1-05001	Executive Salaries	11,671		12,000		12,000	
1-05002	FICA	906		918		920	
1-05015	Board Meeting Expenses	790		 	1,147		800	
	TOTAL BOARD OF SUPERVISORS	13,367		 	14,065		13,720	
	
District Manager						
1-06001	Assessment Fees & Costs	8,108	8,164	8,500	
1-06003	Operations & Maintenance Services	477	1,005	1,000	
1-06005	Management Contract	-	15,538	15,600	
1-06009	Travel & Per Diem	-	 	790	500	
	TOTAL DISTRICT MANAGER	8,584	 	25,497	25,600	
	
Finance						
1-07001	Dissemination Agent	-	2,030	1,000	
1-07002	Arbitrage	-	1,779	1,000	
1-07004	Accounting Services	26,573	30,696	30,000	
1-07005	Auditing	11,570	12,500	13,000	
1-07007	Banking Services	137	664	500	
1-07009	Property & Casualty Insurance	49,983	54,614	55,000	
1-07018	Property Taxes & Assessments	23,808	 	30,513	25,000	
	TOTAL FINANCE	112,071	 	132,796	125,500	
	
Grant Management				
1-12001	Contractual Services -GM	-		1,132		500	
	TOTAL GRANT MANAGEMENT	-		1,132		500	
	
Clerk to the Board				
1-13002	Other Contractual Services	8,702	8,466	9,000	
1-13004	Postage & Freight	775	828	1,000	
1-13005	Printing & Binding	1,190	1,340	1,300	
1-13007	Legal Ads	1,178	1,481	1,450	

FY 2018 Actual
Through 9-29-2018

12,750

Amended Annual Budget
FY 2018

Annual Budget (with adjustments)
FY 2018
TOTAL CLERK TO THE BOARD	11,844	 	12,115

Legal Services
1-19001	General Counsel	31,882	34,832	34,000	
1-23001	Special Counsel	1,342	 	3,074	2,000	
	TOTAL LEGAL COUNSEL	33,224	 	37,906	36,000	
	
Engineering Services				
1-26002	Engineering Services	21,638	 	41,904	30,000	
	TOTAL ENGINEERING	21,638	 	41,904	30,000	
	
Pollution Control			
1-29002	Regulatory & Permit Fees	-	 	-	500	
	TOTAL POLLUTION CONTROL	-	 	-	500	

ADMINISTRATION DIVISION
Personnel
1-15001	Regular Salaries	238,051	238,404	245,000	
1-15002	Overtime	1,013	1,371	1,300	
1-15003	FICA	18,754	19,541	20,000	
1-15004	Retirement Contributions	18,872	21,482	20,000	
1-15005	Health/Life/Dental Insurance	381,022	394,109	400,000	
1-15006	Workers Comp	15,462	18,908	16,000	
1-15007	Unemployment Insurance	-	2,884	500	
1-15010	Uniforms	1,000	1,687	1,500	
1-15012	Training, Cont. Educ., and Licensing	1,514	3,199	2,000	
1-15013	Vehicle Allowance	6,943	7,200	7,500	
1-15014	Annual PTO	4,869	4,869	5,500	
1-15015	Cell Stipend	-	100	500	
Total Administration Personnel: 	687,500	713,754	719,800
ADMIN Operating	
1-33001	Other Contractual Services	42,712	56,377	45,000	
1-33002	Website Maintenance	6,843	6,725	7,500	
1-33004	Water - Irrigation	4,048	3,797	4,500	
1-33005	Telephone & Cell Service	7,806	9,647	8,500	
1-33006	Postage & Freight	591	869	1,000	
1-33007	Electricity Services	3,225	3,402	4,000	
1-33010	Equipment Leasing	654	3,352	1,500	
1-33011	Administration Maintenance	1,134	2,166	2,000	
1-33018	Contingencies - Hurricane	1,183	20,400	10,000	
1-33019	Office Supplies	3,770	3,832	4,000	
1-33020	Fuel & Lubricants - Vehicle	34,629	30,341	36,000	
1-33021	Operating Supplies and Expenses	5,614	7,729	6,500	
1-33022	Computer Software	2,538	3,136	3,000	
1-33023	Computer Hardware/ Supplies	900	2,000	1,500	
1-33024	Fuel & Lubricants - Equipment	12,509	13,101	13,000	
1-33025	Minor Construction Expenses	-	1,000	500	
Total Administration Operating: 	128,157	167,874	148,500
Capital Outlay Administration	
1-33101	Equipment	12,509		15,000	
1-33102	Building	875	10,000	10,000	
1-33103	Other	13,230	44,000	15,000	
Total Administration Capital Outlay: 	26,614	54,000	40,000

  
TOTAL ADMINISTRATION	842,271	 	935,628	 	908,300

AQUATICS DIVISION
Personnel
1-14001	Regular Salaries	243,699	268,631	255,000	
1-14002	Overtime	20,299	19,189	21,000	
1-14003	FICA	20,002	21,090	21,000	
1-14004	Retirement Contributions	19,678	23,904	21,000	
1-14008	Uniforms	2,881	3,843	3,500	
1-14010	Training, Cont. Educ., and Licensing	2,449	3,013	2,800	
1-14011	Annual PTO	752	752	1,000	
1-14012	Cell Stipend	174	183	200	
Total Aquatics Personnel: 	309,935	340,605	325,500
Aquatics Operating
1-31001	Operations & Maintenance Svc	11,056	12,031	12,000
1-31003	Disposal Fees	1,201	4,032	2,000
1-31005	Operating Supplies	9,880	6,235	11,000
1-31009	Equipment Maintenance	11,506	13,502	12,500
1-31011	Chemicals	111,733	129,857	115,000
1-31012	Machinery & Equipment		 		2,268	 		5,710			3,500 Total Aquatics Operating: 	147,643	 	171,367	 	156,000

74,406	75,333	77,000	
10,402	11,743	13,000	
-	-	-	

Capital Outlay Aquatics
1-31101	Equipment
1-31102	Building
1-31103	Other
Total Aquatics Capital Outlay:	84,808	87,076	90,000

TOTAL AQUATICS DIVISION	542,386	 	599,048	571,500 STORM WATER MANAGEMENT DIVISION

323,990	345,934	330,000	
18,351	18,816	19,000	
26,443	28,078	27,500	
31,787	32,827	32,500	
2,182	3,583	3,000	
1,289	2,224	2,000	
2,186	2,186	2,500	
15	100	100	

Personnel
1-16001	Regular Salaries
1-16002	Overtime
1-16003	FICA
1-16004	Retirement Contributions
1-16008	Uniforms
1-16010	Training, Cont. Educ., and Licensing 1-16011	Annual PTO
1-16012	Cell Stipend
Total Storm Water Personnel: 	406,241	433,748	416,600 Storm Water Operating
1-34001	Operations & Maintenance Svc	61,758	64,053	63,000	
1-34002	Laboratory Services	3,440	8,083	5,000	
1-34004	Disposal Fees	1,024	2,081	2,000	
1-34005	Operating Supplies	17,439	12,752	19,000	
1-34006	Storm Ditch Maint	207	500	500	
1-34007	Landscape Materials	34,425	40,500	36,000	
1-34008	Vehicle Maintenance	3,649	8,943	5,000	
1-34009	Equipment Maintenance	27,496	25,283	29,000	
1-34011	Chemicals	1,616	1,080	2,000	
1-34014	Electricity Services	 	3,054	 	2,972	3,500	
Total Storm Water Operating: 	154,107	 	166,247	 	165,000

	Capital Outlay Storm Water		
1-34101	Equipment	17,979	7,900	19,000	
1-34102	Building	12,714	11,743	14,000	
1-34103	Other - GIS Mapping	-	-	-	
Total Storm Water Capital Outlay: 		30,693		19,643		33,000 TOTAL STORM WATER MANAGEMENT DIVISION	591,041 	619,638	614,600
EXOTIC PLANT REMOVAL DIVISION

1-17001	Regular Salaries	152,897	162,221	155,000	
1-17002	Overtime	4,670	5,161	5,000	
1-17003	FICA	12,290	12,900	12,800	
1-17004	Retirement Contributions	14,642	15,064	15,000	
1-17008	Uniforms	2,306	3,062	3,000	
1-17010	Training, Cont. Educ., and Licensing	378	1,176	1,000	
1-17011	Annual PTO	1,139	1,139	1,500	
1-17012	Cell Stipend	-	100	100	
Total Exotic Plant Personnel: 	188,323	200,823	193,400
Exotic Plant Operating	
1-35001	Operations & Maintenance Svc	22,939	24,688	24,000	
1-35003	Disposal Fees	5,680	6,975	6,500	
1-35004	Operating Supplies	18,614	17,833	20,000	
1-35006	Vehicle Maintenance	6,216	8,906	8,000	
1-35008	Chemicals	4,053	5,915	5,000	
1-35010	Maintenance Contracts	 	71,871	 	58,000	73,000	
Total Exotic Plant Operating: 	129,373	 	122,317	 	136,500
Capital Outlay Exotic Plant	
1-35101	Equipment	158,877	158,956	160,000	
1-35102	Building	11,736	11,743	13,000	
1-35103	Other	-	-	-	

Personnel

Total Exotic Plant Capital Outlay: 	170,613	170,699	173,000 TOTAL EXOTIC PLANT REMOVAL DIVISION	488,310 	493,839	502,900 SHOP OPERATIONS DIVISION
Personnel
1-18001	Regular Salaries	38,202	44,953	40,000	
1-18002	Overtime	3,931	5,151	5,000	
1-18003	FICA	3,352	3,871	4,000	
1-18004	Retirement Contributions	2,650	3,509	3,500	
1-18013	Uniforms	363	578	1,000	
1-18015	Training, Cont. Educ., and Licensing	1,239	1,673	2,000	
1-18016	Annual PTO	462	462	500	
1-18017	Cell Stipend	-	40	100	
Total Shop Personnel: 	50,198	60,237	56,100
Shop Operating	
1-36001	Operations & Maintenance Svc	9,235	7,570	11,000	
1-36002	Disposal Fees	1,695	2,152	2,500	
1-36003	Operating Supplies	6,906	5,828	8,000	
1-36006	Machinery & Equipment	 	12,653	 	10,192	14,000	
	Total Shop Operating: 	30,488
Capital Outlay Shop	 	25,742	 	35,500	

FY 2018 Actual
Through 9-29-2018

Annual Budget (with adjustments)
FY 2018

Amended Annual Budget
FY 2018

-
-
-

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

SHOP OPERATIONS DIVISION	80,686	 	85,979	91,600

Total Operating Expenses	 	2,745,421	2,999,547	 	2,933,470	
Total Expenses	  $	2,745,421	$	2,999,547	  $	2,933,470	
Total Revenues	  $	4,406,417	$	4,445,977	  $	4,406,417	

Surplus/(Deficit) Before Transfers	
1,660,996	1,446,430	
1,472,947	
Transfer to General Fund R&R (including Grant)	1,127,359	1,127,359	1,127,359	
Transfer to WMB Debt Fund	391,417	391,417	391,417	

Net Surplus (Deficit)	
142,220	(72,346)	
(45,829)	
Available Operating Cash Balance (Ending)	  $	3,456,933	$	3,242,367	$	3,268,884	

ST LUCIE WEST SERVICES DISTRICT GENERAL FUND - CAPITAL IMPROVEMENT FUND
AMENDED FY 2017-2018 BUDGET

	
FY 2018 Actual		
Annual Budget
(with adjustments)	Amended
Annual Budget	ORIGINAL TO
AMENDED	
	  Through 9-29-2018 *		 	FY 2018		 	FY 2018		 	BUDGET		
	
Estimated Beginning Fund Balance	
523,399		
523,399	
523,399	
0.00%	
	Interest Revenues	-		-	-	0.00%	
	Grant Revenues	5,867		5,732	5,867	0.00%	
	5% Recommended Annual Transfer + Additional Annual Transfer	54,044		54,044	54,044	0.00%	
	Additional Funding (From GF Unrestricted Fund Balance)	1,059,276		1,059,000	1,059,276	0.00%	
	Excess Storm Water Fees - Bond	8,583		8,583	8,583	0.00%	
	
TOTAL REVENUES AVAILABLE	
1,651,169		
1,650,758	
1,651,169	
0.02%	
1-46001	General Fund Emergency R&R - WM001	73,593		158,828	85,000	-46.48%	
1-46003	Capital Projects - WM013 Basin 4E & 5	-		-	-	0.00%	
1-46004	Capital Projects - WM014 Basin 2C Wetland Vertical Relocation & Storage	8,114			15,000	0.00%	
1-46007	Capital Projects - WM017 Street to Pond Repairs (POA)	-		-	-	0.00%	
1-46008	Capital Projects - WM018 Basin 2C 3B interconnect	-		-	-	0.00%	
1-46009	Capital Projects - WM019 Lake Harvey Improvements	227,696			240,000	0.00%	
1-46013	Capital Projects - WM023 Lift Station #1 Relocation	261,264		265,000	270,000	1.89%	
1-46014	Capital Projects - WM024 6B Relocation Project	12,003		610,000	20,000	-96.72%	
1-46015	CCE Stormwater Improvement Projects					0.00%	
	
TOTAL EXPENDITURES	
582,671		
1,033,828	
630,000	
-39.06%	
	FUND BALANCE, SEPTEMBER 30	 	1,068,498		 	616,930	 	1,021,169		

* Note: 2018 Actuals from 10-1-2017 through 9-29-2018. We are still receiving September 2018 invoices.

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

 	2018	 	2018	 	2018	CHANGE FROM ORIGINAL
    ACTUAL* BUDGET AMENDED BUDGET TO AMENDED BUDGET 

ADD REVENUES:
Billed Water Revenues	2,809,139	3,061,741	3,061,741	0.00%	
Billed Wastewater Revenues	3,265,454	3,562,339	3,562,339	0.00%	
Billed Irrigation Revenue	1,634,748	1,786,711	1,786,711	0.00%	
Wholesale Water & Wastewater	522,940	558,183	522,940	-6.31%	
AFPI Revenue	22,902	22,222	22,902	3.06%	
Other Operating Revenue	 	157,388	 	137,738	 	157,388	 	14.27%	
TOTAL OPERATING REVENUES	8,412,571	9,128,934	9,114,021	-0.16%	

FUND BALANCE, October 1	
6,990,618	
6,990,618	
6,990,618	
0.00%	
TOTAL REVENUES AVAILABLE	15,403,189	16,119,552	16,104,639	-0.09%	

DEDUCT EXPENDITURES:
Board of Supervisors	

13,372	

14,046	

14,000	

-0.33%	
District Manager	715	16,949	17,000	0.30%	
Finance	227,247	250,874	235,000	-6.33%	
Property Control	5,967	9,253	8,000	-13.54%	
Utility Rate Consultant	13,427	15,172	15,000	-1.13%	
Clerk to the Board	14,275	15,883	16,500	3.88%	
Legal Services	43,224	51,736	46,000	-11.09%	
Engineering Services	24,416	40,773	26,000	-36.23%	
Administration Division	1,165,823	1,305,814	1,203,500	-7.84%	
Water Treatment Plant Division	1,007,532	1,054,018	1,028,600	-2.41%	
Wastewater Treatment Plant Division	790,761	937,426	817,000	-12.85%	
Underground Utilities Division	1,250,949	1,252,882	1,276,000	1.85%	
Irrigation Division	262,398	320,831	328,700	2.45%	
Shop & Maintenance Division	113,682	141,542	126,600	-10.56%	
Debt Service Payments	2,670,879	2,670,879	2,670,879	0.00%	
Capital improvement Projects	-	-	-	0.00%	
Rate Stabilization	-	-	-	0.00%	
Renewal & Replacement Transfers	1,128,786	1,778,786	1,778,786	0.00%	
CIP Transfer - WWTP Expansion	 	-	 	-	 	-		0.00%	
TOTAL EXPENDITURES	8,733,452	9,876,864	9,607,565	-2.73%	
FUND BALANCE, SEPTEMBER 30	     6,669,736	 	6,242,688	 	6,497,074		

* Note: 2018 Actuals from 10-1-2017 through 9-29-2018. We are still receiving September 2018 invoices.

Water & Sewer Fund Balance (Beginning)	6,990,618	6,990,618	6,990,618	
Rate Stabilization Fund Balance (Beginning)	531,020	531,020	531,020	
OPERATING REVENUE				
Grants	-	-	-	
5-04006	Billed Water Revenue	2,809,139	3,061,741	3,061,741	
5-04007	Billed Wastewater Revenue	3,265,454	3,562,339	3,562,339	
5-04009	Billed Irrigation Revenue	1,634,748	1,786,711	1,786,711	
5-04010	Late Fees	71,777	65,000	71,777	
5-04012	Miscellaneous Fees	45,337	37,425	45,337	
5-04014	Wholesale Water Revenue	245,854	265,777	245,854	
5-04018	Meter Set Fees	5,430	5,355	5,430	
5-04021	Wholesale Wastewater Revenue	277,086	292,406	277,086	
5-04022	Interest (Operating)	15,705	11,381	15,705	
5-04033	Water Impact (AFPI)	22,902	22,222	22,902	
5-04035	Wastewater Impact (AFPI)	19,139	18,577	19,139	
5-04046	Tanker Truck Water Service	-	-		
5-04047	Backflow Prevention Program	-	-	-	
	Total Revenues	$	8,412,571	$	9,128,934	$	9,114,021	
	
OPERATING EXPENSES				
	Board of Supervisors				
5-05001	Executive Salaries	11,671	12,000	12,000	
5-05002	FICA	906	918	1,000	
5-05004	Board Meeting Expenses	794	1,128	1,000	
	TOTAL BOARD OF SUPERVISORS	13,372	14,046	14,000	
	
District Manager				
5-06002	Management Contract	-	15,584	16,000	
5-06003	Travel & Per Diem	715	1,365	1,000	
	TOTAL DISTRICT MANAGER	715	16,949	17,000	
	
Finance				
5-07001	Dissemination Agent	-	2,191	500	
5-07002	Arbitrage	-	2,400	500	
5-07003	Accounting Services	39,859	45,758	41,000	
5-07004	Auditing	14,430	15,113	16,000	
5-07006	Banking Services	19,541	19,912	21,000	
5-07007	Property & Casualty Insurance	152,428	153,500	154,000	
5-07009	Bad Debt	988	12,000	2,000	
	TOTAL FINANCE	227,247	250,874	235,000	
	
Property Control				
5-09001	Building & Land Rental	1,085	1,847	1,500	
5-09003	Computer Software/Licensing	4,883	5,850	5,500	
5-09004	Computer Hardware/Supplies	-	1,556	1,000	
	TOTAL PROPERTY CONTROL	5,967	9,253	8,000	
	
Utility Rate Consultant				
5-11001	Other Contractual Services	13,427	15,172	15,000	
	TOTAL RATE CONSULTANT	13,427	15,172	15,000	
	
Clerk to the Board				
5-13002	Other Contractual Services	10,151	10,402	11,000	
5-13004	Postage & Freight	1,162	1,484	1,500	
5-13005	Printing & Binding	1,784	2,266	2,000	
5-13006	Legal Ads	1,178	1,731	2,000	
	TOTAL CLERK TO THE BOARD	14,275	15,883	16,500	

Legal Services
5-19001	General Counsel		31,882	37,969	33,000	
5-19002	Special Counsel		11,342	13,767	13,000	
		TOTAL LEGAL COUNSEL	43,224	51,736	46,000	

Engineering Services

26,000

5-26002	Engineering Services	24,416	40,773

26,000

TOTAL ENGINEERING	24,416	40,773

ADMINISTRATION DIVISION
Personnel

5-14001	Regular Salaries	
5-14003	Overtime	
5-14004	FICA	
5-14005	Retirement Contributions	
5-14006	Health/Life/Dental Insurance	
5-14007	Workers Comp	
5-14008	Unemployment Compensation	
5-14010	Uniforms	
5-14012	Training & Education Costs	
5-14013	Vehicle Allowance	
5-14014	Annual PTO	
5-14015	Cell Stipend	

 	
330,528	356,970	332,000	
959	1,808	1,500	
18,444	29,320	20,000	
34,071	33,692	36,000	
419,975	433,070	421,000	
22,250	31,272	24,000	
-	2,083	1,000	
1,985	3,480	3,000	
2,600	4,196	4,000	
6,943	7,200	8,000	
838	838	2,000	
521	874	1,000	

Total Administration Personnel:	839,112	904,803	853,500

ADMIN Operating
5-29001	Other Contractual Services		148,069	164,796	150,000	
5-29002	Website Maintenance		4,795	4,371	6,000	
5-29003	Operating Supplies		4,212	5,368	6,000	
5-29004	Storm Water Fees		8,471	33,884	10,000	
5-29005	Telephone & Cell Service		10,398	11,760	12,000	
5-29006	Postage & Freight		31,707	35,886	33,000	
5-29007	Equipment Leasing		905	2,176	2,000	
5-29008	Administrative Maintenance		1,820	2,247	2,000	
5-29011	Contingencies - Hurricane		-	-	-	
5-29012	Office Supplies		3,907	3,821	5,000	
5-29013	Fuel & Lubricants - Vehicle		45,531	43,735	48,000	
5-29014	Fuel & Lubricants - Equipment		11,330	12,042	13,000	
5-29015	Minor Construction Expenses		1,154	1,431	3,000	
5-29016	Project Maintenance Fees		-	6,685	1,000	
5-29017	Contingency (1.5%)		52,196	60,559	54,000	
5-29018	Electricity Services		2,214	2,250	3,000	
		Total Administration Operating:	326,710	391,011	348,000	
	Capital Outlay Administration				
5-29101	Equipment		-	-	-	
5-29102	Building		-	10,000	2,000	
5-29103	Other		-	-	-	
		Total Administration Capital Outlay:	-	10,000	2,000	

TOTAL ADMINISTRATION	1,165,823	1,305,814	1,203,500
 	
WATER TREATMENT PLANT DIVISION
Personnel
5-15001	Regular Salaries		264,939	278,679	266,000	
5-15002	Overtime		24,426	36,643	26,000	
5-15003	FICA		22,900	23,601	24,000	
5-15004	Retirement Contributions		20,305	23,879	22,000	
5-15008	Uniforms		971	1,878	1,800	
5-15010	Training & Education Costs		1,476	1,930	1,800	
5-15011	Annual PTO		3,166	3,166	5,000	
5-15012	Cell Stipend		483	820	1,000	
		Total WTP Personnel:	338,666	370,596	347,600	

	WTP Operating		
5-30001	Other Contractual Services		57,132	79,386	59,000	
5-30002	Operations & Maintenance Services		1,360	2,322	2,000	
5-30003	Laboratory Services		20,857	24,670	22,000	
5-30004	Operating Supplies		3,832	8,020	5,000	
5-30005	Electricity Services		181,415	190,073	183,000	
5-30007	Plant Maintenance		78,219	82,264	80,000	
5-30009	Chemicals		287,387	251,687	289,000	
5-30010	Water Conservation Grant Program		8,829	8,000	10,000	
5-30011	Backflow Prevention Program		29,835	37,000	31,000	
		Total WTP Operating:	668,866	683,422	681,000	
	Capital Outlay WTP					
5-30101	Equipment		-	-	-	
5-30102	Building		-	-	-	
5-30103	Other		-	-	-	
Total WTP Capital Outlay:	-	-	-	
				
TOTAL WATER TREATMENT PLANT DIVISION	1,007,532	1,054,018	1,028,600	
	
WASTEWATER TREATMENT PLANT DIVISION
Personnel				
5-16001	Regular Salaries	258,674	301,625	260,000	
5-16002	Overtime	38,023	38,164	40,000	
5-16003	FICA	22,545	23,647	24,000	
5-16004	Retirement Contributions	25,702	27,781	27,000	
5-16008	Uniforms	2,261	2,234	3,000	
5-16010	Training & Education Costs	1,496	2,607	2,500	
5-16011	Annual PTO	2,542	2,542	3,500	
5-16012	Cell Stipend	366	820	1,000	
	Total WWTP Personnel:	351,609	399,420	361,000	
	WWTP Operating					
5-31001	Other Contractual Services		46,722	54,998	48,000	
5-31002	Operations & Maintenance Services		4,851	8,057	6,000	
5-31003	Laboratory Services		20,258	28,582	22,000	
5-31004	Operating Supplies		12,713	15,728	14,000	
5-31005	Sludge Disposal		78,092	87,830	80,000	
5-31006	Electricity Services		146,653	151,156	148,000	
5-31008	Plant Maintenance		40,661	44,630	42,000	
5-31010	Chemicals		79,732	106,025	81,000	
		Total WWTP Operating:	429,682	497,006	441,000	
	Capital Outlay WWTP					
5-31101	Equipment		-	-	-	
5-31102	Building		9,470	41,000	15,000	
5-31103	Other		-	-	-	
		Total WWTP Capital Outlay:	9,470	41,000	15,000	

	TOTAL WASTEWATER TREATMENT PLANT DIVISION	790,761	937,426	817,000	
	
UNDERGROUND UTILITIES DIVISION				
	Personnel				
5-17001	Regular Salaries	413,318	435,983	415,000	
5-17002	Overtime	62,691	63,434	64,000	
5-17003	FICA	35,268	37,487	37,000	
5-17004	Retirement Contributions	43,871	43,948	45,000	
5-17008	Uniforms	4,616	5,726	6,000	
5-17010	Training & Education Costs	1,687	2,313	2,500	
5-17011	Annual PTO	1,561	1,561	2,000	
5-17012	Cell Stipend	1,424	2,120	2,000	
	Total UGU Personnel:	564,437	592,572	573,500	
UGU Operating

5-32001	Other Contractual Services		320,214	285,336	322,000	
5-32002	Operations & Maintenance Services		107,879	92,915	109,000	
5-32003	Operating Supplies		96,914	92,130	98,000	
5-32004	Electricity Services		40,324	38,600	42,000	
5-32005	Vehicle Maintenance		16,199	18,317	18,000	
5-32006	Lift Station Maintenance		11,234	17,812	13,000	
		Total UGU Operating:	592,764	545,110	602,000	
	Capital Outlay UGU					
5-32101	Equipment		67,699	79,150	70,000	
5-32102	Building		26,049	35,000	30,000	
5-32104	New Meters		-	1,050	500	
5-32103	Other		-	-	-	
Total UGU Capital Outlay:	93,748	115,200	100,500	
				
TOTAL UNDERGROUND UTILITIES DIVISION	1,250,949	1,252,882	1,276,000	
	
IRRIGATION DIVISION					
	Personnel					
5-18001	Regular Salaries		37,968	41,670	40,000	
5-18002	Overtime		4,334	8,266	6,000	
5-18003	FICA		3,042	3,823	4,000	
5-18004	Retirement Contributions		3,892	4,494	5,000	
5-18008	Uniforms		402	733	1,000	
5-18009	Training & Education Costs		327	795	1,000	
5-18010	Annual PTO		-	-	100	
5-18011	Cell Stipend		-	40	100	
		Total IRR Personnel:	49,963	59,821	57,200	
	IRR Operating					
5-33001	Other Contractual Services		37,652	33,818	39,000	
5-33002	Operations & Maintenance Services		40,220	33,830	42,000	
5-33003	Laboratory Services		-	579	500	
5-33004	Operating Supplies		8,594	8,106	10,000	
5-33005	Electricity Services		138,754	141,169	140,000	
5-33008	Maintenance - Irrigation		23,827	24,014	25,000	
5-33010	Chemicals		13,352	19,494	15,000	
		Total IRR Operating:	262,398	261,010	271,500	
Capital Outlay IRR

-
-
-

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

	TOTAL IRRIGATION DIVISION	262,398	320,831	328,700	
	
SHOP & MAINTENANCE OPERATIONS DIVISION				
	Personnel				
5-40001	Regular Salaries	79,039	95,773	81,000	
5-40002	Overtime	7,660	7,651	9,000	
5-40003	FICA	14,256	16,201	16,000	
5-40004	Retirement Contributions	7,305	9,308	9,000	
5-40013	Uniforms	153	1,128	1,000	
5-40015	Training & Education Costs	40	500	500	
5-40016	Annual PTO	3,731	3,731	5,000	
5-40017	Cell Stipend	15	50	100	
	Total Shop & Maintenance Personnel:	112,201	134,342	121,600	
	Shop & Maintenance Operating				
5-41001	Operations & Maintenance Svc	32	2,700	1,000	
5-41002	Disposal Fees	-	500	500	
5-41003	Operating Supplies	-	1,500	1,000	

2,500

5-41006	Machinery & Equipment	1,449	2,500

Total Shop & Maintenance Operating:	1,482	7,200	5,000 Capital Outlay Shop & Maintenance

-
-
-

5-41101	Equipment	-	-
5-41102	Building	-	-
5-41103	Other	-	-
Total Shop & Maintenance Capital Outlay:		-		-		- TOTAL SHOP & MAINTENANCE OPERATIONS DIVISION	113,682	141,542	126,600
 
Total Operating Expenses	4,933,787	5,427,199	5,157,900 NON-OPERATING INCOME AND EXPENSES
DEBT SERVICE EXPENSES
5-27011	Cost of Issuance		-	-	-	
5-27013	Principal 2014 Bond Issue Refi of 2004		170,000	170,000	170,000	
5-27012	Interest 2014 Bond Issue Refi of 2004		455,995	455,995	455,995	
5-27008	Principal 2011 Bond Issue		1,070,000	1,070,000	1,070,000	
5-27007	Interest 2011 Bond issue		599,816	599,816	599,816	
5-27010	Principal 2013 Bond Issue		250,000	250,000	250,000	
5-27009	Interest 2013 Bond issue		125,068	125,068	125,068	
		TOTAL DEBT SERVICE:	2,670,879	2,670,879	2,670,879	
RATE STABILIZATION
Transfer Out to Rate stabilization Fund	-	-	- TOTAL RATE STABILIZATION SERVICE:	-	-		-

CAPITAL IMPROVEMENT & TRANSFERS

5-28127	Capital Improvement Program - W&S
Required R&R Transfer to Capital (5%)	-
478,786	-
478,786	-
478,786	
	Additional R&R Transfer for CIP's	650,000	1,300,000	1,300,000	
	Capital Improvement Program - WWTP Expansion Transfer	-	-	-	
	TOTAL CI & TRANSFERS EXPENSES:	1,128,786	1,778,786	1,778,786	
					
	Total Expenses	$	8,733,452	$	9,876,864	$	9,607,565	
					
	Total Revenues	$	8,412,571	$	9,128,934	$	9,114,021	

Surplus/(Deficit)	

(320,882)	

(747,930)	

 	(493,544)	
	Available Operating Cash Balance (Ending)	$	6,669,736	$	6,242,688	$	6,497,074	
	
Available Rate Stabilization Balance (Ending)	
$	531,020	
$	531,020	
$	531,020	

ST LUCIE WEST SERVICES DISTRICT RENEWAL & REPLACEMENT FUND AMENDED FY 2017-2018 BUDGET

   	

FY 2018 Actual
Through 9-29-2018 *

Annual Budget (with adjustments) FY 2018

Amended Annual Budget FY 2018

CHANGE FROM ORIGINAL TO AMENDED BUDGET

ADD REVENUES:	Estimated Beginning Fund Balance	1,652,685	1,652,685	1,652,685		
	Interest Revenues	-	-	-		
	5% Required Transfer per Bond	478,786	478,786	478,786	0.00%	
	Additional Funding	650,000	1,300,000	1,300,000	0.00%	
Cash Carry Forward for R&R CIP	 	-	-	-	

SW001	5-37007	Lift Station Renewal & Replacement	133,174		139,000	135,000	-2.88%	
SW037	5-37009	Emergency Renewal & Replacement Projects	68,843		140,026	75,000	-46.44%	
SW039	5-37010	Effluent #1 Rehabilitation	-		-	-	0.00%	
SW047	5-37013	Structural Repairs Manholes	1,387		14,455	10,000	-30.82%	
SW049	5-37004	Protective Coating Manholes	-		26,373	5,000	-81.04%	
SW050	5-37014	WTP Grounding System Improvements	-		-	-	0.00%	
SW052	5-37016	Storage Building Underground Utilities	-		-	-	0.00%	
SW064	5-37006	Replacement Meters	412,851		418,379	415,000	-0.81%	
SW069	5-37018	Irrigation Ph 1 -Improve Existing WWTP Pump Station	534,164		1,652,000	540,000	-67.31%	
SW066	5-37020	WWTF Plant Painting & Sealing of Tanks	-		-	-	0.00%	
SW073	5-37027	Replacement Backflow Preventers	12,716		14,524	14,000	-3.61%	
SW081	5-37029	WTP Calcite Tank Project	-		-	-	0.00%	
SW083	5-37030	WWTF Odor Control Improvements	-		-	-	0.00%	
SW084	5-37031	Potable Water Flushing Devices	1,572		4,000	3,000	-25.00%	
SW085	5-37032	Irrigation (Association) Emergency R&R Projects	27,121		31,750	30,000	-5.51%	
SW087	5-37034	Irrigation SCADA Conversion	-			-	0.00%	
SW088	5-37035	WTP High Service Pump Station Control Upgrade	13,712		20,000	15,000	-25.00%	
SW089	5-37036	Reuse Pond Liner Protection (Concrete Border)	-			-	0.00%	
SW090	5-37037	Clarifier Weir covers	-			-	0.00%	
SW091	5-37038	Irrigation Automatic Flushing Devices	-		-	-	0.00%	
SW092	5-37039	Repaving Utility site			-		0.00%	
SW093	5-37040	Irrigation stormwater transfer line	141,834		160,000	145,000	-9.38%	
SW094	5-37041	Radio telemetry system upgrade			-	-	0.00%	
		
TOTAL EXPENDITURES	
1,347,373		
2,620,507	
1,387,000	
-47.07%	
		FUND BALANCE, SEPTEMBER 30	 	1,434,098		 	810,964	 	2,044,471		

TOTAL REVENUES AVAILABLE	2,781,471	3,431,471	3,431,471	0.00% DEDUCT EXPENDITURES:

* Note: 2018 Actuals from 10-1-2017 through 9-29-2018. We are still receiving September 2018 invoices.

   	

FY 2018 Actual
  Through 9-29-2018 *

Annual Budget (with adjustments)
 	FY 2018	

Amended Annual Budget
 	FY 2018	

ORIGINAL TO AMENDED
 	BUDGET	

ADD REVENUES:	Estimated Beginning Fund Balance	1,213,014	1,213,014	1,213,014		
	Interest Revenues	2,818	1,944	2,818	44.95%	
	Impact Fee Revenues Additional Funding Required	64,520
-	62,604
-	64,520
-	3.06%	
TOTAL REVENUES AVAILABLE	1,280,351	1,277,562	1,280,351	0.22%	

DEDUCT EXPENDITURES:
SW072	5-38011   High Service Pump Expansion	-
SW077	5-38012   Main Water Line Extension	-	-
SW080	5-38013   WTP Concentrate Tank Expansion	-	-

0.00%
0.00%
0.00%

-
-
-

TOTAL EXPENDITURES	-	-	-	0.00%

TRANSFERS:

FUND BALANCE, SEPTEMBER 30	 	1,280,351	1,277,562	1,280,351

* Note: 2018 Actuals from 10-1-2017 through 9-29-2018. We are still receiving September 2018 invoices.

	
FY 2018 Actual
  Through 9-29-2018 *		
Annual Budget (with adjustments)
 	FY 2018		Amended Annual Budget
 	FY 2018		CHANGE FROM ORIGINAL TO
 AMENDED BUDGET	
Estimated Beginning Fund Balance	231,676		247,184	231,676		
ADD REVENUES:
Interest Revenues	
558		
381	
558	
46.44%	
Impact Fee Revenues	49,001		14,563	49,001	236.47%	
						
TOTAL REVENUES AVAILABLE	281,235		262,128	281,235	7.29%	

DEDUCT EXPENDITURES:

-

SW062	5-39011  WWTF Expansion	-	-	0.00%

TOTAL EXPENDITURES			-		-		-	0.00% FUND BALANCE, SEPTEMBER 30	 	281,235 	262,128 	281,235

* Note: 2018 Actuals from 10-1-2017 through 9-29-2018. We are still receiving September 2018 invoices.

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

FY 2018 Actual ** Through 9-29-2018

Annual Budget (with adjustments) FY 2018

Amended Annual Budget FY 2018

2,576
1,848,504
-		
$	1,851,080		

OPERATING REVENUE
2-04001    Interest	2,576	10,000
2-04002   Special Assessments		1,848,504		1,992,542 2-04005    Miscellaneous Revenue (Prepayments)	 		-	 		-

Total Revenues

  $	1,851,080

  $	2,002,542

OPERATING EXPENSES

45,000
10,000
1,525,000
347,688
-

Debt Service
2-05001   Assessment Fees	44,553	40,100
2-05002  Banking Services	5,919	6,000
2-05014  Principal 2013	1,525,000	1,525,000
2-07015  Interest 2013	347,688	360,471
2-07011  Miscellaneous Expense	-	10,000

Total Expenses	 	1,923,160	 	1,941,571   -	1,927,688 

Surplus/(Deficit) Before Transfer from

(76,608)

(to) Operating Reserve	(72,079)	60,971 -

TRANSFER FROM (TO) OPERATING RESERVE

Surplus/(Deficit)	 $	(72,079)	$	60,971    #  $	(76,608) 

*Coverage Provided (Required > 1.10)	0.99	1.06	0.99
*Net Revenue / Bond Payment Requirements
St Lucie West Services District
Debt Service Fund - Water Management Benefit Series 2014 Bonds Amended Annual Budget

FY 2018 Actual ** Through 9-29-2018

Annual Budget (with adjustments) FY 2018

Amended Annual Budget FY 2018

0
391,646
-		
$	391,646		

OPERATING REVENUE
2-04001    Interest	0	-
2-04007    Storm Water Revenue		391,646		391,417 Miscellaneous Revenue (Prepayments)	 		-	 		-

Total Revenues

  $	391,646

  $	391,417

OPERATING EXPENSES

-
- 265,000
126,417
-

Debt Service
2-05001   Assessment Fees	-	-
2-05002  Banking Services	-	-
2-05016  Principal 2014	265,000	265,000
2-07017  Interest 2014	126,417	126,417
2-07011  Miscellaneous Expense	-	-

Total Expenses	 	391,417	 	391,417   -	391,417 

Surplus/(Deficit) Before Transfer from

228

(to) Operating Reserve	228	- -

TRANSFER FROM (TO) OPERATING RESERVE

Surplus/(Deficit)	 $	228	$	-    #  $	228 

*Coverage Provided (Required > 1.10)	1.00	1.00	1.00

*Net Revenue / Bond Payment Requirements

** Note: 2018 Actuals from 10-1-2017 through 9-29-2018. We are still receiving September 2018 invoices.

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

FY 2018 Actual ** Through 9-29-2018

Annual Budget (with adjustments)
FY 2018

Amended Annual Budget FY 2018

188
145,949
-
-		
$	146,137		

OPERATING REVENUE
3-04002	Interest	188	3,500
3-04003    Special Assessments	145,949	207,540
3-04005    Miscellaneous Revenue	-	-
3-07001    2010 Bond Revenue	-	-

Total Revenues

$	146,137	$

211,040

OPERATING EXPENSES

15
3,897
185,172
7,269
-
-

Debt Service
3-05001  Assessment Fees	15	4,200
3-05002  Banking Services	3,897	4,000
3-05003  Principal	185,172	180,000
3-05004  Interest	7,269	17,563
3-05008  Miscellaneous	-	-
3-05007   Cas 2010 COI Expense	-	-

Total Expenses	196,353	205,763    -	196,353

(50,216)

Surplus/(Deficit) Before Transfer from
(to) Operating Reserve	(50,216)	5,277 -

TRANSFER FROM (TO) OPERATING RESERVE

Surplus/(Deficit)

$	(50,216)	$

5,277	$

(50,216)

*Coverage Provided (Required > 1.10)	0.76	1.07	0.76
*Net Revenue / Bond Payment Requirements
** Note: 2018 Actuals from 10-1-2017 through 9-29-2018. We are still receiving September 2018 invoices.