St. Lucie West Services District

AMENDED BUDGET  FOR FISCAL YEAR ENDED SEPTEMBER 30, 2017

ST. LUCIE WEST SERVICES DISTRICT
FY 2016/2017 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:	 	2017	
 	ACTUAL*		 	2017	
    BUDGET 	 	2017	
AMENDED BUDGET	CHANGE FROM ORIGINAL
    TO AMENDED BUDGET 	
Special Assessments	1,122,932	1,122,932	1,122,932	0.00%	
Stormwater Drainage Fees	1,765,393	1,765,393	1,765,393	0.00%	
Other Revenues	  $	430,247	  $	472,046	  $	471,388	 	-0.14%	
TOTAL OPERATING REVENUES	3,318,572	3,360,371	3,359,713	-0.02%	
FUND BALANCE, October 1	3,078,332	3,078,332	3,078,332	0.00%	
TOTAL REVENUES AVAILABLE	6,396,904	6,438,703	6,438,045	-0.01%	

DEDUCT EXPENDITURES:
Board of Supervisors	

11,349	

14,312	

13,700	

-4.28%	
District Manager	23,852	27,689	25,204	-8.97%	
Finance	129,675	167,759	143,000	-14.76%	
Grant Management	-	1,132	1,000	-11.66%	
Clerk to the Board	9,870	12,833	11,150	-13.11%	
Legal Services	22,353	39,853	27,000	-32.25%	
Engineering Services	21,001	37,587	35,000	-6.88%	
Pollution Control	4,716	4,842	5,000	3.26%	
Administration Division	821,813	889,805	892,048	0.25%	
Aquatics Division	469,978	521,560	502,750	-3.61%	
Stormwater Maintenance Division	549,922	768,535	762,525	-0.78%	
Exotic Plant Removal Division	307,447	324,158	320,800	-1.04%	
Shop Operations	105,220	114,700	111,900	-2.44%	

TOTAL EXPENDITURES	
2,477,196	
2,924,765	
2,851,077	
-2.52%	
Less GF Transfer to R&R	66,691	66,691	66,691	0.00%	
Less Transfer to WMB Debt Fund	389,367	389,456	389,456	0.00%	
FUND BALANCE, SEPTEMBER 30	 	3,463,650	 	3,057,792	 	3,130,821		

* Note: 2017 Actuals from 10-1-2016 through 9-29-17. We are still receiving September 2017 invoices.

		
FY 2017 Actual
Through 9-29-2017		Annual Budget (with adjustments)
FY 2017		Amended Annual Budget
FY 2017	
	
General Fund Fund Balance (Beginning)	
3,078,332		
3,078,332		
3,078,332	
	
OPERATING REVENUE						
1-04001	Permit Fees	-		-		-	
1-04002	Grants	-		-		-	
1-04003	Miscellaneous Fees	-		420		-	
1-04004	Storm Water Drainage Fees	1,765,393		1,765,393		1,765,393	
1-04005	Project Maintenance Fees	-		41,141		41,141	
1-04006	Interest	67		60		67	
1-04007	Special Assessments	1,122,932		1,122,932		1,122,932	
1-04009	Miscellaneous Income	30,180		30,425		30,180	
1-04010	WMB Prepayment	-		-		-	
1-04012	Storm Water Drainage - Bond	389,367		389,367		389,367	
1-04014	Excess Storm Water Fee to R&R	10,633		 	10,633		10,633	
	Total Revenues	$	3,318,572		  $	3,360,371		$	3,359,713	
	
OPERATING EXPENSES
Board of Supervisors						
1-05001	Executive Salaries	9,800		12,000		12,000	
1-05002	FICA	801		918		900	
1-05015	Board Meeting Expenses	749		 	1,394		800	
	TOTAL BOARD OF SUPERVISORS	11,349		 	14,312		13,700	
	
District Manager						
1-06001	Assessment Fees & Costs	8,125	8,771	8,500	
1-06003	Operations & Maintenance Services	523	2,941	1,000	
1-06005	Management Contract	15,204	15,204	15,204	
1-06009	Travel & Per Diem	-	 	773	500	
	TOTAL DISTRICT MANAGER	23,852	 	27,689	25,204	
	
Finance						
1-07001	Dissemination Agent	-	2,030	1,000	
1-07002	Arbitrage	-	1,740	1,000	
1-07004	Accounting Services	28,532	33,949	30,000	
1-07005	Auditing	11,350	16,612	13,000	
1-07007	Banking Services	(552)	2,872	1,000	
1-07009	Property & Casualty Insurance	59,846	78,543	65,000	
1-07018	Property Taxes & Assessments	30,499	 	32,013	32,000	
	TOTAL FINANCE	129,675	 	167,759	143,000	
	
Grant Management				
1-12001	Contractual Services -GM	-		1,132		1,000	
	TOTAL GRANT MANAGEMENT	-		1,132		1,000	
	
Clerk to the Board				
1-13002	Other Contractual Services	6,507	7,794	7,000	
1-13004	Postage & Freight	689	1,300	1,000	
1-13005	Printing & Binding	1,262	2,290	1,700	
1-13007	Legal Ads	1,412	 	1,449	1,450	
	TOTAL CLERK TO THE BOARD	9,870	 	12,833	11,150	

FY 2017 Actual
Through 9-29-2017

Annual Budget (with adjustments)
FY 2017

Amended Annual Budget
FY 2017

Legal Services
1-19001	General Counsel	21,148	35,931	25,000	
1-23001	Special Counsel	1,205	 	3,922	2,000	
	TOTAL LEGAL COUNSEL	22,353	 	39,853	27,000	
	
Engineering Services				
1-26002	Engineering Services	21,001	 	37,587	35,000	
	TOTAL ENGINEERING	21,001	 	37,587	35,000	
	
Pollution Control				
1-29002	Regulatory & Permit Fees	4,716	 	4,842	5,000	
	TOTAL POLLUTION CONTROL	4,716	 	4,842	5,000	

ADMINISTRATION DIVISION
Personnel

1-15001	Regular Salaries	
1-15002	Overtime	
1-15003	FICA	
1-15004	Retirement Contributions	
1-15005	Health/Life/Dental Insurance	
1-15006	Workers Comp	
1-15007	Unemployment Insurance	
1-15010	Uniforms	
1-15012	Training, Cont. Educ., and Licensing	
1-15013	Vehicle Allowance	
1-15014	Annual PTO	
1-15015	Cell Stipend	

 	
204,901	222,955	222,955	
1,111	1,923	1,923	
16,097	18,994	18,994	
19,205	21,607	21,607	
396,733	379,817	410,000	
18,789	21,969	21,969	
-	4,765	1,000	
841	1,651	1,000	
335	2,630	1,000	
6,900	7,200	7,200	
89	500	200	
-	500	200	

Total Administration Personnel: 	665,000	684,511	708,048
ADMIN Operating
1-33001	Other Contractual Services	36,029	43,066	40,000	
1-33002	Website Maintenance	3,485	3,759	3,700	
1-33004	Water - Irrigation	3,920	3,934	4,000	
1-33005	Telephone & Cell Service	8,322	12,615	10,000	
1-33006	Postage & Freight	592	1,048	900	
1-33007	Electricity Services	3,303	4,022	4,000	
1-33010	Equipment Leasing	3,271	3,776	3,700	
1-33011	Administration Maintenance	1,646	3,085	2,500	
1-33018	Contingencies - Hurricane	22,134	22,400	23,000	
1-33019	Office Supplies	2,547	3,551	3,000	
1-33020	Fuel & Lubricants - Vehicle	24,879	26,896	26,000	
1-33021	Operating Supplies and Expenses	5,825	8,058	8,000	
1-33022	Computer Software	2,863	3,175	3,000	
1-33023	Computer Hardware/ Supplies	1,010	2,500	2,000	
1-33024	Fuel & Lubricants - Equipment	14,023	14,477	15,000	
1-33025	Minor Construction Expenses	-	-	200	
Total Administration Operating: 	133,846	156,362	149,000
Capital Outlay Administration	
1-33101	Equipment	-		-	
1-33102	Building	22,967	48,932	35,000	
1-33103	Other	-	-	-	
Total Administration Capital Outlay: 	22,967	48,932	35,000

TOTAL ADMINISTRATION

FY 2017 Actual		Annual Budget (with
adjustments)		Amended Annual
Budget	
Through 9-29-2017		FY 2017		FY 2017	
821,813		 	889,805		 	892,048	

AQUATICS DIVISION
Personnel
1-14001	Regular Salaries	238,828	257,640	250,000	
1-14002	Overtime	13,553	16,477	15,000	
1-14003	FICA	19,356	21,001	21,000	
1-14004	Retirement Contributions	21,626	24,671	23,000	
1-14008	Uniforms	2,899	3,767	3,500	
1-14010	Training, Cont. Educ., and Licensing	2,041	3,140	2,800	
1-14011	Annual PTO	180	200	200	
1-14012	Cell Stipend	75	200	200	
Total Aquatics Personnel: 	298,558	327,096	315,700
Aquatics Operating	
1-31001	Operations & Maintenance Svc	6,799	9,814	9,000	
1-31003	Disposal Fees	4,110	5,325	5,000	
1-31005	Operating Supplies	5,804	7,583	7,000	
1-31009	Equipment Maintenance	14,110	14,718	15,000	
1-31011	Chemicals	99,805	117,102	110,000	
1-31012	Machinery & Equipment	 	6,992	 	5,872	7,000	
	Total Aquatics Operating: 	137,620	 	160,414	 	153,000
Capital Outlay Aquatics	
1-31101	Equipment	33,800		34,050	34,050	
1-31102	Building	-		-	-	
1-31103	Other	-		-	-	
Total Aquatics Capital Outlay:	33,800	34,050	34,050	

	TOTAL AQUATICS DIVISION	469,978		 	521,560	502,750	
	
STORM WATER MANAGEMENT DIVISION				
	Personnel				
1-16001	Regular Salaries	317,604		328,716	329,000	
1-16002	Overtime	18,125		18,857	19,000	
1-16003	FICA	25,766		26,605	26,605	
1-16004	Retirement Contributions	30,073		31,282	31,000	
1-16008	Uniforms	1,941		3,513	3,000	
1-16010	Training, Cont. Educ., and Licensing	137		1,681	1,000	
1-16011	Annual PTO	38		100	100	
1-16012	Cell Stipend	-		100	100	
Total Storm Water Personnel: 	393,685	410,854	409,805
Storm Water Operating	
1-34001	Operations & Maintenance Svc	14,157	15,949	15,000	
1-34002	Laboratory Services	2,322	2,523	2,500	
1-34004	Disposal Fees	1,805	2,040	2,000	
1-34005	Operating Supplies	12,348	14,658	14,000	
1-34006	Storm Ditch Maint	18,201	19,000	19,000	
1-34007	Landscape Materials	8,190	8,500	8,500	
1-34008	Vehicle Maintenance	8,599	10,199	10,000	
1-34009	Equipment Maintenance	19,765	21,356	21,000	
1-34011	Chemicals	-	2,933	200	
1-34014	Electricity Services	 	2,967	 	3,503	3,500	
Total Storm Water Operating: 	88,353	 	100,661	 	95,700 Capital Outlay Storm Water

1-34101	Equipment	
1-34102	Building	
1-34103	Other - GIS Mapping	

 	

FY 2017 Actual
Through 9-29-2017
67,883
-
-	Annual Budget (with
adjustments) FY 2017
257,020
-
-	Amended Annual	
		Budget	
		FY 2017	
		257,020	
		-	
		-	

Total Storm Water Capital Outlay: 		67,883		257,020	257,020 TOTAL STORM WATER MANAGEMENT DIVISION	549,922	 	768,535	762,525
EXOTIC PLANT REMOVAL DIVISION
Personnel
1-17001	Regular Salaries	150,890	158,240	158,000	
1-17002	Overtime	9,344	9,823	9,800	
1-17003	FICA	12,421	12,872	12,800	
1-17004	Retirement Contributions	14,679	15,126	15,000	
1-17008	Uniforms	1,998	2,992	2,500	
1-17010	Training, Cont. Educ., and Licensing	55	1,634	1,000	
1-17011	Annual PTO	830	100	1,000	
1-17012	Cell Stipend	-	100	100	
Total Exotic Plant Personnel: 	190,218	200,887	200,200
Exotic Plant Operating	
1-35001	Operations & Maintenance Svc	23,726	24,784	24,000	
1-35003	Disposal Fees	6,900	7,230	7,200	
1-35004	Operating Supplies	17,594	17,974	17,900	
1-35006	Vehicle Maintenance	7,830	8,721	8,500	
1-35008	Chemicals	3,645	6,562	5,000	
1-35010	Maintenance Contracts	 	57,535	 	58,000	58,000	

-
-
-

-
-
-

-
-
-

Total Exotic Plant Operating: 	117,230	 	123,271	 	120,600 Capital Outlay Exotic Plant
1-35101	Equipment
1-35102	Building
1-35103	Other
Total Exotic Plant Capital Outlay: 	-	-	-
TOTAL EXOTIC PLANT REMOVAL DIVISION	307,447	 	324,158	320,800 SHOP OPERATIONS DIVISION
Personnel
1-18001	Regular Salaries	49,109	53,613	52,000	
1-18002	Overtime	5,623	6,013	6,000	
1-18003	FICA	4,216	4,577	4,500	
1-18004	Retirement Contributions	5,064	5,366	5,300	
1-18013	Uniforms	424	762	700	
1-18015	Training, Cont. Educ., and Licensing	110	1,140	500	
1-18016	Annual PTO	435	100	500	
1-18017	Cell Stipend	-	100	100	
Total Shop Personnel: 	64,981	71,671	69,600
Shop Operating	
1-36001	Operations & Maintenance Svc	9,654	10,549	10,500	
1-36002	Disposal Fees	2,779	3,580	3,000	
1-36003	Operating Supplies	8,735	9,145	9,000	
1-36006	Machinery & Equipment	 	16,124	 	16,855	16,800	
	Total Shop Operating: 	37,292
Capital Outlay Shop	 	40,129	 	39,300	
1-36101	Equipment	2,947	2,900	3,000	

				Annual Budget (with		Amended Annual	
		FY 2017 Actual		adjustments)		Budget	
		Through 9-29-2017		FY 2017		FY 2017	
1-36102	Building	-		-		-	
1-36103	Other	-		-		-	
Total Shop Capital Outlay: 		2,947			2,900		3,000 SHOP OPERATIONS DIVISION	105,220	 	114,700	111,900
Total Operating Expenses	 	2,477,196	2,924,765		 	2,851,077	
Total Expenses	  $	2,477,196	$	2,924,765		  $	2,851,077	
Total Revenues	  $	3,318,572	$	3,360,371		  $	3,359,713	

Surplus/(Deficit) Before Transfers	

841,376	

435,607	

508,636	
Transfer to General Fund R&R (including Grant)	66,691	66,691	66,691	
Transfer to WMB Debt Fund	389,367	389,456	389,456	

Net Surplus (Deficit)	
385,318	
(20,540)	
52,489	
Available Operating Cash Balance (Ending)	  $	3,463,650	$	3,057,792		$	3,130,821	

ST LUCIE WEST SERVICES DISTRICT GENERAL FUND - CAPITAL IMPROVEMENT FUND
AMENDED FY 2016-2017 BUDGET

	
FY 2017 Actual		
Annual Budget
(with adjustments)	Amended
Annual Budget	ORIGINAL TO
AMENDED	
	  Through 9-29-2017 *		 	FY 2017		 	FY 2017		 	BUDGET		
	
Estimated Beginning Fund Balance	
989,285		
989,285	
989,285	
0.00%	
	Interest Revenues	-		-	-	0.00%	
	Grant Revenues	-		-	-	0.00%	
	5% Recommended Annual Transfer + Additional Annual Transfer	56,058		56,147	56,058	-0.16%	
	Additional Funding (From GF Unrestricted Fund Balance)	-		-	-	0.00%	
	Excess Storm Water Fees - Bond	10,633		10,544	10,633	0.84%	
	
TOTAL REVENUES AVAILABLE	
1,055,976		
1,055,976	
1,055,976	
0.00%	
1-46001	General Fund Emergency R&R - WM001	115,208		135,400	130,000	-3.99%	
1-46003	Capital Projects - WM013 Basin 4E & 5	102,737		-	110,000	0.00%	
1-46004	Capital Projects - WM014 Basin 2C Wetland Vertical Relocation & Storage	15,781		16,000	16,000	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	298,940		535,000	535,000	0.00%	
	
TOTAL EXPENDITURES	
532,666		
686,400	
791,000	
15.24%	
	FUND BALANCE, SEPTEMBER 30	 	523,310		 	369,576	 	264,976		

* Note: 2017 Actuals from 10-1-2016 through 9-29-2017. We are still receiving September 2017 invoices.

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

 	2017	 	2017	 	2017	CHANGE FROM ORIGINAL
    ACTUAL* BUDGET AMENDED BUDGET TO AMENDED BUDGET 

ADD REVENUES:
Billed Water Revenues	2,838,899	3,096,401	2,838,899	-8.32%	
Billed Wastewater Revenues	3,298,998	3,591,749	3,298,998	-8.15%	
Billed Irrigation Revenue	1,635,019	1,788,490	1,635,019	-8.58%	
Wholesale Water & Wastewater	517,005	546,819	517,005	-5.45%	
AFPI Revenue	6,258	31,258	6,258	-79.98%	
Other Operating Revenue	 	118,938	 	95,781	 	118,938	 	24.18%	
TOTAL OPERATING REVENUES	8,415,117	9,150,498	8,415,117	-8.04%	

FUND BALANCE, October 1	
6,494,475	
6,494,475	
6,494,475	
0.00%	
TOTAL REVENUES AVAILABLE	14,909,592	15,644,973	14,909,592	-4.70%	

DEDUCT EXPENDITURES:
Board of Supervisors	

11,332	

14,989	

13,900	

-7.27%	
District Manager	15,957	17,029	16,204	-4.84%	
Finance	241,868	305,219	269,500	-11.70%	
Property Control	5,564	9,010	7,000	-22.31%	
Utility Rate Consultant	14,488	14,845	14,845	0.00%	
Clerk to the Board	11,571	16,998	13,500	-20.58%	
Legal Services	22,353	40,812	32,000	-21.59%	
Engineering Services	59,003	69,288	65,000	-6.19%	
Administration Division	1,325,897	1,521,221	1,434,854	-5.68%	
Water Treatment Plant Division	992,989	1,045,646	1,041,338	-0.41%	
Wastewater Treatment Plant Division	767,663	873,115	839,395	-3.86%	
Underground Utilities Division	1,024,015	1,350,041	1,308,365	-3.09%	
Irrigation Division	222,036	319,922	307,600	-3.85%	
Debt Service Payments	2,524,782	2,524,602	2,524,782	0.01%	
Capital improvement Projects	-	-	-	0.00%	
Rate Stabilization	-	-	-	0.00%	
Renewal & Replacement Transfers	943,281	1,254,000	1,254,000	0.00%	
CIP Transfer - WWTP Expansion	 	-		 	-		 	-		0.00%	
TOTAL EXPENDITURES	8,182,797	9,376,737	9,142,283	-2.50%	
FUND BALANCE, SEPTEMBER 30	     6,726,795	 	6,268,236	 	5,767,309		

* Note: 2017 Actuals from 10-1-2016 through 9-29-2017. We are still receiving September 2017 invoices.

Water & Sewer Fund Balance (Beginning)	6,494,475	6,494,475	6,494,475	
Rate Stabilization Fund Balance (Beginning)	580,519	580,519	580,519	
OPERATING REVENUE
Grants	
-	
-	
-	
5-04006	Billed Water Revenue	2,838,899	3,096,401	2,838,899	
5-04007	Billed Wastewater Revenue	3,298,998	3,591,749	3,298,998	
5-04009	Billed Irrigation Revenue	1,635,019	1,788,490	1,635,019	
5-04010	Late Fees	72,843	51,010	72,843	
5-04012	Miscellaneous Fees	26,591	26,591	26,591	
5-04014	Wholesale Water Revenue	247,847	260,778	247,847	
5-04018	Meter Set Fees	2,600	2,600	2,600	
5-04021	Wholesale Wastewater Revenue	269,158	286,041	269,158	
5-04022	Interest (Operating)	11,562	10,239	11,562	
5-04033	Water Impact (AFPI)	6,258	6,258	6,258	
5-04035	Wastewater Impact (AFPI)	5,341	5,341	5,341	
5-04046	Tanker Truck Water Service	-	-		
5-04047	Backflow Prevention Program	-	25,000	-	
	Total Revenues	$	8,415,117	$	9,150,498	$	8,415,117	
	
OPERATING EXPENSES
Board of Supervisors				
5-05001	Executive Salaries	9,800	12,000	12,000	
5-05002	FICA	801	918	900	
5-05004	Board Meeting Expenses	731	2,071	1,000	
	TOTAL BOARD OF SUPERVISORS	11,332	14,989	13,900	
	
District Manager				
5-06002	Management Contract	15,204	15,204	15,204	
5-06003	Travel & Per Diem	753	1,825	1,000	
	TOTAL DISTRICT MANAGER	15,957	17,029	16,204	
	
Finance				
5-07001	Dissemination Agent	-	2,144	1,000	
5-07002	Arbitrage	-	2,400	1,000	
5-07003	Accounting Services	38,292	49,666	45,000	
5-07004	Auditing	14,150	18,212	16,500	
5-07006	Banking Services	15,264	20,354	18,000	
5-07007	Property & Casualty Insurance	174,026	180,743	178,000	
5-07009	Bad Debt	136	31,700	10,000	
	TOTAL FINANCE	241,868	305,219	269,500	
	
Property Control				
5-09001	Building & Land Rental	1,807	1,807	2,000	
5-09003	Computer Software/Licensing	2,572	3,278	3,000	
5-09004	Computer Hardware/Supplies	1,185	3,925	2,000	
	TOTAL PROPERTY CONTROL	5,564	9,010	7,000	
	
Utility Rate Consultant				
5-11001	Other Contractual Services	14,488	14,845	14,845	
	TOTAL RATE CONSULTANT	14,488	14,845	14,845	
	
Clerk to the Board				
5-13002	Other Contractual Services	8,947	10,178	10,000	
5-13004	Postage & Freight	897	1,452	1,000	
5-13005	Printing & Binding	1,652	3,196	2,000	
5-13006	Legal Ads	75	2,172	500	
	TOTAL CLERK TO THE BOARD	11,571	16,998	13,500	

Legal Services
5-19001	General Counsel		21,148	37,045	30,000	
5-19002	Special Counsel		1,205	3,767	2,000	
		TOTAL LEGAL COUNSEL	22,353	40,812	32,000	
	
Engineering Services					
5-26002	Engineering Services		59,003	69,288	65,000	
		TOTAL ENGINEERING	59,003	69,288	65,000	

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	

 	
391,683	415,928	410,000	
7,420	8,593	8,000	
30,177	34,236	33,000	
37,046	39,575	39,000	
434,327	413,356	440,000	
29,475	32,520	30,000	
-	3,959	1,000	
1,843	2,405	2,000	
1,491	4,196	2,000	
6,900	7,200	7,200	
89	100	100	
360	500	500	

Total Administration Personnel:	940,810	962,568	972,800	
ADMIN Operating				
5-29001	Other Contractual Services		129,344	137,594	135,000	
5-29002	Website Maintenance		3,485	3,703	3,600	
5-29003	Operating Supplies		5,432	8,175	7,000	
5-29004	Storm Water Fees		26,340	64,954	64,954	
5-29005	Telephone & Cell Service		10,604	16,412	14,000	
5-29006	Postage & Freight		33,470	38,084	35,000	
5-29007	Equipment Leasing		2,094	3,113	3,000	
5-29008	Administrative Maintenance		3,375	3,538	3,500	
5-29011	Contingencies - Hurricane		-	-	-	
5-29012	Office Supplies		3,798	4,278	4,000	
5-29013	Fuel & Lubricants - Vehicle		43,270	48,259	46,000	
5-29014	Fuel & Lubricants - Equipment		11,721	12,447	12,000	
5-29015	Minor Construction Expenses		272	1,394	1,000	
5-29016	Project Maintenance Fees		-	6,554	1,000	
5-29017	Contingency (1.5%)		-	48,523	1,000	
5-29018	Electricity Services		1,979	3,002	3,000	
		Total Administration Operating:	275,184	400,030	334,054	
	Capital Outlay Administration					
5-29101	Equipment		67,750	67,750	68,000	
5-29102	Building		42,153	90,873	60,000	
5-29103	Other		-	-	-	
		Total Administration Capital Outlay:	109,903	158,623	128,000	

TOTAL ADMINISTRATION	1,325,897	1,521,221		1,434,854	
WATER TREATMENT PLANT DIVISION
Personnel	
5-15001	Regular Salaries		258,626	271,784	265,000	
5-15002	Overtime		39,871	40,750	40,000	
5-15003	FICA		23,213	23,993	24,000	
5-15004	Retirement Contributions		24,751	28,128	28,000	
5-15008	Uniforms		1,151	1,837	1,800	
5-15010	Training & Education Costs		1,473	2,730	2,000	
5-15011	Annual PTO		536	600	600	
5-15012	Cell Stipend		280	500	500	
		Total WTP Personnel:	349,900	370,322	361,900	

	WTP Operating		
5-30001	Other Contractual Services		85,445	84,829	86,000	
5-30002	Operations & Maintenance Services		1,880	2,267	2,000	
5-30003	Laboratory Services		24,352	23,187	25,000	
5-30004	Operating Supplies		8,132	10,304	10,000	
5-30005	Electricity Services		175,163	199,438	199,438	
5-30007	Plant Maintenance		72,331	75,527	75,000	
5-30009	Chemicals		252,035	245,772	255,000	
5-30010	Water Conservation Grant Program		8,945	9,000	9,000	
5-30011	Backflow Prevention Program		14,805	25,000	18,000	
		Total WTP Operating:	643,090	675,324	679,438	
	Capital Outlay WTP					
5-30101	Equipment		-	-	-	
5-30102	Building		-	-	-	
5-30103	Other		-	-	-	
Total WTP Capital Outlay:	-	-	-	
				
TOTAL WATER TREATMENT PLANT DIVISION	992,989	1,045,646	1,041,338	
	
WASTEWATER TREATMENT PLANT DIVISION
Personnel				
5-16001	Regular Salaries	250,645	268,780	260,000	
5-16002	Overtime	37,737	43,087	41,000	
5-16003	FICA	22,183	23,934	23,000	
5-16004	Retirement Contributions	26,174	28,068	27,000	
5-16008	Uniforms	2,000	2,186	2,100	
5-16010	Training & Education Costs	1,607	3,107	2,500	
5-16011	Annual PTO	356	500	500	
5-16012	Cell Stipend	205	500	500	
	Total WWTP Personnel:	340,906	370,162	356,600	
	WWTP Operating					
5-31001	Other Contractual Services		23,773	32,312	28,000	
5-31002	Operations & Maintenance Services		6,054	10,820	9,000	
5-31003	Laboratory Services		24,909	29,982	28,000	
5-31004	Operating Supplies		19,356	22,772	22,000	
5-31005	Sludge Disposal		78,705	97,200	90,000	
5-31006	Electricity Services		131,887	151,795	151,795	
5-31008	Plant Maintenance		51,651	55,334	54,000	
5-31010	Chemicals		90,423	102,738	100,000	
		Total WWTP Operating:	426,757	502,953	482,795	
	Capital Outlay WWTP					
5-31101	Equipment		-	-	-	
5-31102	Building		-	-	-	
5-31103	Other		-	-	-	
Total WWTP Capital Outlay:	-	-	-	
				
TOTAL WASTEWATER TREATMENT PLANT DIVISION	767,663	873,115	839,395	
	
UNDERGROUND UTILITIES DIVISION					
	Personnel					
5-17001	Regular Salaries		424,910	433,006	430,000	
5-17002	Overtime		60,595	66,765	65,000	
5-17003	FICA		37,139	38,362	39,000	
5-17004	Retirement Contributions		41,142	44,979	43,000	
5-17008	Uniforms		4,072	6,081	5,000	
5-17010	Training & Education Costs		1,906	2,513	2,500	
5-17011	Annual PTO		372	500	500	
5-17012	Cell Stipend		1,000	1,200	1,200	
		Total UGU Personnel:	571,137	593,406	586,200	
UGU Operating

5-32001	Other Contractual Services	180,856	192,447	190,000	
5-32002	Operations & Maintenance Services	93,960	98,191	95,000	
5-32003	Operating Supplies	65,525	99,108	80,000	
5-32004	Electricity Services	35,982	39,895	39,895	
5-32005	Vehicle Maintenance	18,221	19,919	19,000	
5-32006	Lift Station Maintenance	10,909	23,255	15,000	
	Total UGU Operating:	405,453	472,815	438,895	
	Capital Outlay UGU				
5-32101	Equipment	47,425	282,770	282,770	
5-32102	Building	-	-	-	
5-32104	New Meters	-	1,050	500	
5-32103	Other	-	-	-	
	Total UGU Capital Outlay:	47,425	283,820	283,270	
					
	TOTAL UNDERGROUND UTILITIES DIVISION	1,024,015	1,350,041	1,308,365	
	
IRRIGATION DIVISION
Personnel				
5-18001	Regular Salaries	37,648	40,654	40,000	
5-18002	Overtime	7,266	9,028	9,000	
5-18003	FICA	3,262	3,816	3,800	
5-18004	Retirement Contributions	4,069	4,471	4,400	
5-18008	Uniforms	355	717	500	
5-18009	Training & Education Costs	202	795	500	
5-18010	Annual PTO	-	100	100	
5-18011	Cell Stipend	-	100	100	
	Total IRR Personnel:	52,803	59,681	58,400	
	IRR Operating				
5-33001	Other Contractual Services		28,270	34,135	32,000	
5-33002	Operations & Maintenance Services		34,222	35,618	35,000	
5-33003	Laboratory Services		85	666	200	
5-33004	Operating Supplies		2,903	5,966	4,000	
5-33005	Electricity Services		122,943	138,957	140,000	
5-33008	Maintenance - Irrigation		17,391	23,474	20,000	
5-33010	Chemicals		16,137	21,425	18,000	
		Total IRR Operating:	221,952	260,241	249,200	
	Capital Outlay IRR					
5-33101	Equipment		-	-	-	
5-33102	Building		-	-	-	
5-33103	Other		-	-	-	
		Total IRR Capital Outlay:	-	-	-	
						
	TOTAL IRRIGATION DIVISION		222,036	319,922	307,600	
						
	Total Operating Expenses		4,714,734	5,598,135	5,363,501	

5-27011	Cost of Issuance		-	-	-	
5-27013	Principal 2014 Bond Issue Refi of 2004		160,000	160,000	160,000	
5-27012	Interest 2014 Bond Issue Refi of 2004		414,428	414,248	414,428	
5-27008	Principal 2011 Bond Issue		1,045,000	1,045,000	1,045,000	
5-27007	Interest 2011 Bond issue		546,630	546,630	546,630	
5-27010	Principal 2013 Bond Issue		245,000	245,000	245,000	
5-27009	Interest 2013 Bond issue		113,724	113,724	113,724	
		TOTAL DEBT SERVICE:	2,524,782	2,524,602	2,524,782	
	RATE STABILIZATION					
	Transfer Out to Rate stabilization Fund		-	-	-	

NON-OPERATING INCOME AND EXPENSES DEBT SERVICE EXPENSES

 	
TOTAL RATE STABILIZATION SERVICE:	-	-	-

CAPITAL IMPROVEMENT & TRANSFERS
Capital Improvement Program - W&S	
-	
-	
-	
5-28127	Required R&R Transfer to Capital (5%)	454,000	454,000	454,000	
	Additional R&R Transfer for CIP's
Capital Improvement Program - WWTP Expansion Transfer	489,281
-	800,000
-	800,000
-	
	TOTAL CI & TRANSFERS EXPENSES:	943,281	1,254,000	1,254,000	
					
	Total Expenses	$	8,182,797	$	9,376,737	$	9,142,283	
					
	Total Revenues	$	8,415,117	$	9,150,498	$	8,415,117	

Surplus/(Deficit)	

232,320	

(226,239)	

 	(727,166)	
	Available Operating Cash Balance (Ending)	$	6,726,795	$	6,268,236	$	5,767,309	
	
Available Rate Stabilization Balance (Ending)	
$	580,519	
$	580,519	
$	580,519	

ST LUCIE WEST SERVICES DISTRICT RENEWAL & REPLACEMENT FUND AMENDED FY 2016-2017 BUDGET

   	

FY 2017 Actual
Through 9-29-2017 *

Annual Budget (with adjustments) FY 2017

Amended Annual Budget FY 2017

CHANGE FROM ORIGINAL TO AMENDED BUDGET

Estimated Beginning Fund Balance	1,315,146	1,315,146	1,315,146		
ADD REVENUES:	
Interest Revenues	
-	
2,645	
2,645		
	5% Required Transfer per Bond	454,000	454,000	454,000	0.00%	
	Additional Funding	489,281	800,000	800,000	0.00%	
Cash Carry Forward for R&R CIP	 	-	-	-		

TOTAL REVENUES AVAILABLE	
2,258,427	
2,571,791	
2,571,791	
0.00%	

DEDUCT EXPENDITURES:	
SW001	5-37007	Lift Station Renewal & Replacement	41,029		75,000	70,000	-6.67%	
SW037	5-37009	Emergency Renewal & Replacement Projects	69,178		160,000	100,000	-37.50%	
SW047	5-37013	Structural Repairs Manholes	28,343		29,303	29,303	0.00%	
SW049	5-37004	Protective Coating Manholes	-		7,000	5,000	-28.57%	
SW050	5-37014	WTP Grounding System Improvements	-		-	-	0.00%	
SW064	5-37006	Replacement Meters	399,300		430,000	430,000	0.00%	
SW069	5-37018	Irrigation Ph 1 -Improve Existing WWTP Pump Station	100,560		105,000	105,000	0.00%	
SW066	5-37020	WWTF Plant Painting & Sealing of Tanks	-		-	-	0.00%	
SW073	5-37027	Replacement Backflow Preventers	18,773		19,000	19,000	0.00%	
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	3,017		5,000	5,000	0.00%	
SW085	5-37032	Irrigation (Association) Emergency R&R Projects	11,128		15,000	15,000	0.00%	
SW087	5-37034	Irrigation SCADA Conversion	-		-	-	0.00%	
SW088	5-37035	WTP High Service Pump Station Control Upgrade	60,278		76,690	70,000	-8.72%	
SW089	5-37036	Reuse Pond Liner Protection (Concrete Border)	80,181		80,181	81,000	1.02%	
SW090	5-37037	Clarifier Weir covers	98,360		98,360	99,000	0.65%	
SW091	5-37038	Irrigation Automatic Flushing Devices	-		5,000	5,000	0.00%	
		
TOTAL EXPENDITURES	
910,147		
1,105,534	
1,033,303	
-6.53%	
		FUND BALANCE, SEPTEMBER 30	 	1,348,280		 	1,466,257	 	1,538,488		

* Note: 2017 Actuals from 10-1-2016 through 9-29-2017. We are still receiving September 2017 invoices.

   	

FY 2017 Actual
  Through 9-29-2017 *

Annual Budget (with adjustments)
 	FY 2017	

Amended Annual Budget
 	FY 2017	

ORIGINAL TO AMENDED
 	BUDGET	

Estimated Beginning Fund Balance	1,193,184	1,193,184	1,193,184	
ADD REVENUES:	
Interest Revenues	
1,690	
176	
1,690	
860.23%	
	Impact Fee Revenues Additional Funding Required	17,683
-	3,832
-	17,683
-	361.46%	
TOTAL REVENUES AVAILABLE	1,212,557	1,197,192	1,212,557	1.28%	

DEDUCT EXPENDITURES:	
SW072	5-38011	High Service Pump Expansion	-		-	0.00%	
SW077	5-38012	Main Water Line Extension	1,459	24,790	20,000	-19.32%	
SW080	5-38013	WTP Concentrate Tank Expansion	-	-	-	0.00%	
		
TOTAL EXPENDITURES	
1,459	
24,790	
20,000	
-19.32%	

TRANSFERS:

FUND BALANCE, SEPTEMBER 30	 	1,211,099	1,172,402	1,192,557

* Note: 2017 Actuals from 10-1-2016 through 9-29-2017. We are still receiving September 2017 invoices.

	
FY 2017 Actual
  Through 9-29-2017 *		
Annual Budget (with adjustments)
 	FY 2017		Amended Annual Budget
 	FY 2017		CHANGE FROM ORIGINAL TO
 AMENDED BUDGET	
Estimated Beginning Fund Balance	231,676		231,676	231,676		
ADD REVENUES:
Interest Revenues	
332		
293	
332	
13.47%	
Impact Fee Revenues	13,739		13,739	13,739	0.00%	
						
TOTAL REVENUES AVAILABLE	245,747		245,707	245,747	0.02%	

DEDUCT EXPENDITURES:

-

SW062	5-39011  WWTF Expansion	-	-	0.00%

TOTAL EXPENDITURES			-		-		-	0.00% FUND BALANCE, SEPTEMBER 30	 	245,747 	245,707 	245,747

* Note: 2017 Actuals from 10-1-2016 through 9-29-2017. We are still receiving September 2017 invoices.

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

FY 2017 Actual ** Through 9-29-2017

Annual Budget (with adjustments) FY 2017

Amended Annual Budget FY 2017

1,782
1,867,205
-		
$	1,868,987		

OPERATING REVENUE
2-04001    Interest	1,782	10,000
2-04002   Special Assessments		1,867,205		1,992,542 2-04005    Miscellaneous Revenue (Prepayments)	 		-	 		-

Total Revenues

  $	1,868,987

  $	2,002,542

OPERATING EXPENSES

40,100
10,500
1,485,000
360,632
-

Debt Service
2-05001   Assessment Fees	40,058	40,100
2-05002  Banking Services	10,434	6,000
2-05014  Principal 2013	1,485,000	1,485,000
2-07015  Interest 2013	360,632	342,515
2-07011  Miscellaneous Expense	-	100,000

Total Expenses	 	1,896,124	 	1,973,615   -	1,896,232 

Surplus/(Deficit) Before Transfer from

(27,245)

(to) Operating Reserve	(27,137)	28,927 -

TRANSFER FROM (TO) OPERATING RESERVE

Surplus/(Deficit)	 $	(27,137)	$	28,927    #  $	(27,245) 

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

FY 2017 Actual ** Through 9-29-2017

Annual Budget (with adjustments) FY 2017

Amended Annual Budget FY 2017

89
389,367
-		
$	389,456		

OPERATING REVENUE
2-04001    Interest	89	-
2-04007    Storm Water Revenue		389,367		389,456 Miscellaneous Revenue (Prepayments)	 		-	 		-

Total Revenues

  $	389,456

  $	389,456

OPERATING EXPENSES

-
- 255,000
134,456
-

Debt Service
2-05001   Assessment Fees	-	-
2-05002  Banking Services	-	-
2-05016  Principal 2014	255,000	255,000
2-07017  Interest 2014	134,456	134,456
2-07011  Miscellaneous Expense	-	-

Total Expenses

Surplus/(Deficit) Before Transfer from	 	389,456	 	389,456   -	389,456 	
(to) Operating Reserve	-	-    -	0	

TRANSFER FROM (TO) OPERATING RESERVE

Surplus/(Deficit)	 $	-	$	-    #  $	0 

*Coverage Provided (Required > 1.10)	1.00	1.00	1.00

*Net Revenue / Bond Payment Requirements

** Note: 2017 Actuals from 10-1-2016 through 9-29-2017. We are still receiving September 2017 invoices.

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

FY 2017 Actual ** Through 9-29-2017

Annual Budget (with adjustments)
FY 2017

Amended Annual Budget FY 2017

344
194,378
-
-		
$	194,722		

OPERATING REVENUE
3-04002	Interest	344	3,500
3-04003    Special Assessments	194,378	207,540
3-04005    Miscellaneous Revenue	-	-
3-07001    2010 Bond Revenue	-	-

Total Revenues

$	194,722	$

211,040

OPERATING EXPENSES

4,200
4,000
180,000
13,989
-
-

Debt Service
3-05001  Assessment Fees	4,172	4,200
3-05002  Banking Services	3,897	4,000
3-05003  Principal	180,000	180,000
3-05004  Interest	13,989	17,563
3-05008  Miscellaneous	-	-
3-05007   Cas 2010 COI Expense	-	-

Total Expenses	202,057	205,763    -	202,189

(7,467)

Surplus/(Deficit) Before Transfer from
(to) Operating Reserve	(7,335)	5,277 -

TRANSFER FROM (TO) OPERATING RESERVE

Surplus/(Deficit)

$	(7,335)	$

5,277	$

(7,467)

*Coverage Provided (Required > 1.10)	1.00	1.07	1.00

*Net Revenue / Bond Payment Requirements

** Note: 2017 Actuals from 10-1-2016 through 9-29-2017. We are still receiving September 2017 invoices.