St. Lucie West Services District

AMENDED BUDGET FOR FISCAL YEAR ENDED
SEPTEMBER 30,	2019

ST. LUCIE WEST SERVICES DISTRICT
FY 2018/2019 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

St. Lucie West Services District General Fund Budget Summary

ADD REVENUES:	 	2019	
 	ACTUAL*		 	2019	
    BUDGET 	 	2019	
AMENDED BUDGET	CHANGE FROM ORIGINAL
    TO AMENDED BUDGET 	
Special Assessments	1,072,389	1,070,917	1,072,389	0.14%	
Stormwater Drainage Fees	1,828,032	1,822,112	1,828,032	0.32%	
Other Revenues	  $	474,809 	  $	441,073 	  $	474,809 	 	7.65%	
TOTAL OPERATING REVENUES	3,375,230	3,334,102	3,375,230	1.23%	
FUND BALANCE, October 1	3,419,292	3,419,292	3,419,292	0.00%	
TOTAL REVENUES AVAILABLE	6,794,521	6,753,394	6,794,521	0.61%	

DEDUCT EXPENDITURES:
Board of Supervisors	

12,410	

15,418	

13,720	

-11.01%	
District Manager	34,907	36,178	36,000	-0.49%	
Finance	124,525	131,426	125,500	-4.51%	
Grant Management	-	1,132	500	-55.83%	
Clerk to the Board	10,627	12,381	12,750	2.98%	
Legal Services	21,900	38,740	32,000	-17.40%	
Engineering Services	9,832	42,826	20,000	-53.30%	
Pollution Control	-	-	500	0.00%	
Administration Division	968,623	1,755,762	1,097,700	-37.48%	
Aquatics Division	521,549	597,470	565,600	-5.33%	
Stormwater Maintenance Division	631,684	722,785	702,100	-2.86%	
Exotic Plant Removal Division	310,209	333,808	340,500	2.00%	
Shop Operations	103,041	123,415	114,550	-7.18%	

TOTAL EXPENDITURES	
2,749,305	
3,811,341	
3,061,420	
-19.68%	
Less GF Transfer to R&R	95,232	95,232	95,232	0.00%	
Less Transfer to WMB Debt Fund	388,423	388,223	388,223	0.00%	
FUND BALANCE, SEPTEMBER 30	 	3,561,561 	 	2,458,598 	 	3,249,646 		

* Note: 2019 Actuals from 10-1-2018 through 9-29-19. We are still receiving September 2019 invoices.

		
FY 2019 Actual
Through 9-29-2019		Annual Budget (with adjustments)
FY 2019		Amended Annual Budget
FY 2019	
	
General Fund Fund Balance (Beginning)	
3,419,292		
3,419,292		
3,419,292	
	
OPERATING REVENUE						
1-04001	Permit Fees	-		-		-	
1-04002	Grants	-		-		-	
1-04003	Miscellaneous Fees	-		454		-	
1-04004	Storm Water Drainage Fees	1,828,032		1,822,112		1,828,032	
1-04005	Project Maintenance Fees	40,569		40,569		40,569	
1-04006	Interest	161		50		161	
1-04007	Special Assessments	1,072,389		1,070,917		1,072,389	
1-04009	Miscellaneous Income	33,879		-		33,879	
1-04011	WMB Prepayment	-		-		-	
1-04012	Storm Water Drainage - Bond	388,423		388,223		388,423	
1-04014	Excess Storm Water Fee to R&R	11,777		 	11,777 		11,777	
	Total Revenues	$	3,375,230		  $	3,334,102 		$	3,375,230	
	
OPERATING EXPENSES
 Board of Supervisors						
1-05001	Executive Salaries	10,657	12,000	12,000	
1-05002	FICA	815	918	920	
1-05015	Board Meeting Expenses	937	 	2,500 	800	
	TOTAL BOARD OF SUPERVISORS	12,410	 	15,418 	13,720	
	
District Manager						
1-06001	Assessment Fees & Costs	8,299	8,344	8,500	
1-06003	Operations & Maintenance Services	608	1,027	1,000	
1-06005	Management Contract	26,000	26,000	26,000	
1-06009	Travel & Per Diem	-	 	807 	500	
	TOTAL DISTRICT MANAGER	34,907	 	36,178 	36,000	
	
Finance						
1-07001	Dissemination Agent	-	2,030	1,000	
1-07002	Arbitrage	-	1,818	1,000	
1-07004	Accounting Services	27,157	31,371	30,000	
1-07005	Auditing	11,793	12,775	13,000	
1-07007	Banking Services	159	679	500	
1-07009	Property & Casualty Insurance	61,351	54,443	55,000	
1-07018	Property Taxes & Assessments	24,064	 	28,310 	25,000	
	TOTAL FINANCE	124,525	 	131,426 	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	7,353	8,652	9,000	
1-13004	Postage & Freight	860	846	1,000	
1-13005	Printing & Binding	1,508	1,369	1,300	
1-13007	Legal Ads	906	 	1,514 	1,450	
	TOTAL CLERK TO THE BOARD	10,627	 	12,381 	12,750	

FY 2019 Actual		Annual Budget (with
adjustments)		Amended Annual
Budget	
		Through 9-29-2019		FY 2019		FY 2019	
	
Legal Services						
1-19001	General Counsel	20,129		35,598		30,000	
1-23001	Special Counsel	1,771		 	3,142 		2,000	
	TOTAL LEGAL COUNSEL	21,900		 	38,740 		32,000	
	
Engineering Services						
1-26002	Engineering Services	9,832		 	42,826 		20,000	
	TOTAL ENGINEERING	9,832		 	42,826 		20,000	
	
Pollution Control						
1-29002	Regulatory & Permit Fees	-		 	- 		500	
	TOTAL POLLUTION CONTROL	-		 	- 		500	

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	

 	
249,460	247,000	260,000	
2,477	1,405	3,000	
19,190	22,115	20,000	
22,539	24,696	24,000	
362,094	421,697	390,000	
21,575	21,575	24,000	
-	2,956	500	
724	1,724	1,500	
775	3,270	2,000	
6,814	7,200	7,200	
-	6,279	1,000	
-	1,196	500	

Total Administration Personnel: 	685,648	761,113	733,700 
ADMIN Operating
1-33001	Other Contractual Services	45,979	52,505	48,000	
1-33002	Website Maintenance	3,630	6,860	4,500	
1-33004	Water - Irrigation	2,982	3,873	3,500	
1-33005	Telephone & Cell Service	8,228	13,920	9,500	
1-33006	Postage & Freight	976	886	1,000	
1-33007	Electricity Services	2,585	5,510	4,000	
1-33010	Equipment Leasing	4,786	3,419	5,000	
1-33011	Administration Maintenance	981	4,250	2,000	
1-33018	Contingencies - Hurricane	7,081	20,400	10,000	
1-33019	Office Supplies	3,268	3,909	4,000	
1-33020	Fuel & Lubricants - Vehicle	27,821	31,858	29,000	
1-33021	Operating Supplies and Expenses	3,601	7,884	5,000	
1-33022	Computer Software	295	3,199	2,000	
1-33023	Computer Hardware/ Supplies	9,772	2,500	11,000	
1-33024	Fuel & Lubricants - Equipment	12,498	13,756	14,000	
1-33025	Minor Construction Expenses	900		1,500	
Total Administration Operating: 	135,384	174,729	154,000 
Capital Outlay Administration	
1-33101	Equipment	-	-	-	
1-33102	Building	7,251	612,500	50,000	
1-33103	Other	140,339	207,420	160,000	
Total Administration Capital Outlay: 	147,590	819,920	210,000 

TOTAL ADMINISTRATION

FY 2019 Actual		Annual Budget (with
adjustments)		Amended Annual
Budget	
Through 9-29-2019		FY 2019		FY 2019	
968,623		 	1,755,762 		 	1,097,700 	

AQUATICS DIVISION
Personnel
1-14001	Regular Salaries	261,588	275,004	268,000	
1-14002	Overtime	15,161	19,669	18,000	
1-14003	FICA	20,476	22,943	21,000	
1-14004	Retirement Contributions	21,471	26,521	23,000	
1-14008	Uniforms	2,630	3,920	3,500	
1-14010	Training, Cont. Educ., and Licensing	1,597	3,787	2,800	
1-14011	Annual PTO	-	4,531	1,000	
1-14012	Cell Stipend	170	704	200	
Total Aquatics Personnel: 	323,094	357,079	337,500 
Aquatics Operating	
1-31001	Operations & Maintenance Svc	10,282	12,272	12,000	
1-31003	Disposal Fees	1,320	4,113	2,000	
1-31005	Operating Supplies	6,061	6,360	6,500	
1-31009	Equipment Maintenance	12,220	13,772	13,000	
1-31011	Chemicals	101,750	136,350	115,000	
1-31012	Machinery & Equipment	 	3,730 	 	5,524 	4,500	
Total Aquatics Operating: 	135,364 	 	178,391 	 	153,000 	
	Capital Outlay Aquatics					
1-31101	Equipment	55,575		62,000	60,000	
1-31102	Building	7,517			15,100	
1-31103	Other	-		-	-	
	Total Aquatics Capital Outlay:	63,091		62,000	75,100	
						
	TOTAL AQUATICS DIVISION	521,549		597,470	565,600	
	
STORM WATER MANAGEMENT DIVISION					
	Personnel					
1-16001	Regular Salaries	344,208		355,000	350,000	
1-16002	Overtime	19,652		19,286	20,000	
1-16003	FICA	27,059		29,390	28,000	
1-16004	Retirement Contributions	32,689		33,686	33,000	
1-16008	Uniforms	2,317		3,655	3,000	
1-16010	Training, Cont. Educ., and Licensing	3,005		2,269	3,500	
1-16011	Annual PTO	-		9,010	1,500	
1-16012	Cell Stipend	170		887	100	
Total Storm Water Personnel: 	429,101	453,183	439,100 
Storm Water Operating	
1-34001	Operations & Maintenance Svc	56,643	50,334	60,000	
1-34002	Laboratory Services	2,796	8,245	5,000	
1-34004	Disposal Fees	1,522	2,123	2,000	
1-34005	Operating Supplies	11,108	13,007	12,000	
1-34006	Storm Ditch Maint	-	-	500	
1-34007	Landscape Materials	24,935	35,000	30,000	
1-34008	Vehicle Maintenance	4,961	9,123	6,000	
1-34009	Equipment Maintenance	18,471	25,789	21,000	
1-34011	Chemicals	1,578	1,134	2,000	
1-34014	Electricity Services	 	3,823 	 	3,847 	4,500	
Total Storm Water Operating: 	125,836	 	148,602 	143,000 Capital Outlay Storm Water

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

 	

FY 2019 Actual
Through 9-29-2019
76,747
-
-	Annual Budget (with
adjustments) FY 2019
81,000
40,000
-	Amended Annual	
		Budget	
		FY 2019	
		80,000	
		40,000	
		-	

Total Storm Water Capital Outlay: 	76,747	121,000	120,000 
TOTAL STORM WATER MANAGEMENT DIVISION	631,684	 	722,785	702,100 EXOTIC PLANT REMOVAL DIVISION
Personnel
1-17001	Regular Salaries	149,607	166,277	155,000	
1-17002	Overtime	4,845	5,290	5,000	
1-17003	FICA	11,565	13,450	12,800	
1-17004	Retirement Contributions	13,860	15,441	15,000	
1-17008	Uniforms	2,144	3,123	3,000	
1-17010	Training, Cont. Educ., and Licensing	213	1,200	1,000	
1-17011	Annual PTO	-	3,786	1,500	
1-17012	Cell Stipend	-	459	100	
Total Exotic Plant Personnel: 	182,235	209,026	193,400 
Exotic Plant Operating	
1-35001	Operations & Maintenance Svc	20,204	25,182	24,000	
1-35003	Disposal Fees	4,640	7,115	6,500	
1-35004	Operating Supplies	15,853	18,190	17,000	
1-35006	Vehicle Maintenance	3,258	9,084	5,000	
1-35008	Chemicals	4,632	6,211	5,500	
1-35010	Maintenance Contracts	 	71,871 	 	59,000 	74,000	
Total Exotic Plant Operating: 	120,458	 	124,782 	132,000 
Capital Outlay Exotic Plant	
1-35101	Equipment	-	-	-	
1-35102	Building	7,517	15,100	
1-35103	Other	-	-	-	
Total Exotic Plant Capital Outlay: 	7,517	-	15,100 
TOTAL EXOTIC PLANT REMOVAL DIVISION	310,209	 	333,808	340,500 SHOP OPERATIONS DIVISION
Personnel
1-18001	Regular Salaries	42,086	45,852	44,000	
1-18002	Overtime	2,866	5,280	4,000	
1-18003	FICA	3,367	3,912	4,000	
1-18004	Retirement Contributions	3,610	4,602	4,500	
1-18013	Uniforms	213	590	500	
1-18015	Training, Cont. Educ., and Licensing	747	1,706	1,200	
1-18016	Annual PTO	-	471	250	
1-18017	Cell Stipend	-	245	100	
Total Shop Personnel: 	52,890	62,658	58,550 
Shop Operating	
1-36001	Operations & Maintenance Svc	4,964	7,721	6,500	
1-36002	Disposal Fees	960	2,195	1,500	
1-36003	Operating Supplies	3,916	5,945	5,000	
1-36006	Machinery & Equipment	 	6,554 	 	10,396 	8,500	
Total Shop Operating: 	16,393	 	26,257 	21,500 
Capital Outlay Shop

34,500

1-36101	Equipment	33,758	34,500

				Annual Budget (with		Amended Annual	
		FY 2019 Actual		adjustments)		Budget	
		Through 9-29-2019		FY 2019		FY 2019	
1-36102	Building	-		-		-	
1-36103	Other	-		-		-	
Total Shop Capital Outlay: 	33,758	34,500	34,500 

SHOP OPERATIONS DIVISION	103,041	 	123,415	114,550 

Total Operating Expenses	 	2,749,305	3,811,341 		 	3,061,420 	
Total Expenses	  $	2,749,305	$	3,811,341 		  $	3,061,420 	
Total Revenues	  $	3,375,230	$	3,334,102 		  $	3,375,230 	

Surplus/(Deficit) Before Transfers	

625,924	

(477,239)	

313,810	
Transfer to General Fund R&R (including Grant)	95,232	95,232	95,232	
Transfer to WMB Debt Fund	388,423	388,223	388,223	

Net Surplus (Deficit)	
142,270	
(960,694)	
(169,645)	
Available Operating Cash Balance (Ending)	  $	3,561,561	$	2,458,598 		$	3,249,646	

ST LUCIE WEST SERVICES DISTRICT GENERAL FUND - CAPITAL IMPROVEMENT FUND
AMENDED FY 2018-2019 BUDGET

   	

FY 2019 Actual
 Through 9-29-2019 * 

Annual Budget (with adjustments)
 	FY 2019	

Amended Annual Budget
 	FY 2019	

ORIGINAL TO AMENDED
 	BUDGET	

Estimated Beginning Fund Balance	1,079,797	1,079,797	1,079,797	0.00%

	Interest Revenues	-		-	-	0.00%	
	Grant Revenues	-		-	-	0.00%	
	5% Recommended Annual Transfer + Additional Annual Transfer	53,546		53,546	53,546	0.00%	
	Additional Funding (From GF Unrestricted Fund Balance)	30,000		30,000	30,000	0.00%	
	Excess Storm Water Fees - Bond	11,777		11,777	11,777	0.00%	
	
TOTAL REVENUES AVAILABLE	
1,175,120		
1,175,120	
1,175,120	
0.00%	
1-46001	General Fund Emergency R&R - WM001	116,287		162,005	162,005	0.00%	
1-46003	Capital Projects - WM013 Basin 4E & 5	-		-	-	0.00%	
1-46004	Capital Projects - WM014 Basin 2C Wetland Vertical Relocation & Storage	-			-	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	-			-	0.00%	
1-46013	Capital Projects - WM023 Lift Station #1 Relocation	4,591		15,000	5,000	-66.67%	
1-46014	Capital Projects - WM024 6B Relocation Project	583,046		597,996	590,000	-1.34%	
1-46015	CCE Stormwater Improvement Projects	-		35,000	35,000	0.00%	
	
TOTAL EXPENDITURES	
703,924		
810,001	
792,005	
-2.22%	
	FUND BALANCE, SEPTEMBER 30	 	471,196 		 	365,119 	 	383,115 		

* Note: 2019 Actuals from 10-1-2018 through 9-29-2019. We are still receiving September 2019 invoices.

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

ADD REVENUES:	 	2019	
    ACTUAL* 	 	2019	
    BUDGET 	 	2019	
AMENDED BUDGET	CHANGE FROM ORIGINAL
   TO AMENDED BUDGET 	
Billed Water Revenues	2,872,784	3,110,742	3,110,742	0.00%	
Billed Wastewater Revenues	3,323,058	3,578,988	3,578,988	0.00%	
Billed Irrigation Revenue	1,635,758	1,797,512	1,797,512	0.00%	
Wholesale Water & Wastewater	524,339	563,485	524,339	-6.95%	
AFPI Revenue	1,067	26,359	1,067	-95.95%	
Other Operating Revenue	 	170,298 	 	58,046 	 	170,298 	    193.38%	
TOTAL OPERATING REVENUES	8,527,304	9,135,132	9,182,945	0.52%	

FUND BALANCE, October 1	
6,523,000	
6,523,000	
6,523,000	
0.00%	
TOTAL REVENUES AVAILABLE	15,050,304	15,658,132	15,705,945	0.31%	

DEDUCT EXPENDITURES:
Board of Supervisors	

12,419	

14,072	

14,000	

-0.51%	
District Manager	26,762	27,395	27,000	-1.44%	
Finance	255,456	288,882	273,000	-5.50%	
Property Control	12,912	10,867	16,000	47.23%	
Utility Rate Consultant	829	15,506	15,500	-0.04%	
Clerk to the Board	14,809	16,233	16,500	1.64%	
Legal Services	23,672	47,570	31,000	-34.83%	
Engineering Services	90,285	65,568	100,000	52.51%	
Administration Division	1,189,570	2,608,640	1,348,600	-48.30%	
Water Treatment Plant Division	1,044,941	1,152,320	1,135,600	-1.45%	
Wastewater Treatment Plant Division	870,335	967,890	950,500	-1.80%	
Underground Utilities Division	1,258,805	1,335,496	1,351,500	1.20%	
Irrigation Division	248,989	338,392	338,200	-0.06%	
Shop & Maintenance Division	160,263	183,268	180,000	-1.78%	
Debt Service Payments	2,667,546	2,708,685	2,667,546	-1.52%	
Capital improvement Projects	-	-	-	0.00%	
Rate Stabilization	-	-	-	0.00%	
Renewal & Replacement Transfers	1,240,989	1,240,989	1,240,989	0.00%	
CIP Transfer - WWTP Expansion	 	-	 	-	 	-		0.00%	
TOTAL EXPENDITURES	9,118,580	11,021,773	9,705,935	-11.94%

FUND BALANCE, SEPTEMBER 30	 5,931,724 	4,636,359 	6,000,010 

* Note: 2019 Actuals from 10-1-2018 through 9-29-2019. We are still receiving September 2019 invoices.

Water & Sewer Fund Balance (Beginning)	6,523,000	6,523,000	6,523,000	
Rate Stabilization Fund Balance (Beginning)	584,916	584,916	584,916	
OPERATING REVENUE
Grants	
-	
-	
-	
5-04006	Billed Water Revenue	2,872,784		3,110,742	3,110,742	
5-04007	Billed Wastewater Revenue	3,323,058		3,578,988	3,578,988	
5-04009	Billed Irrigation Revenue	1,635,758		1,797,512	1,797,512	
5-04010	Late Fees	70,767		38,000	70,767	
5-04012	Miscellaneous Fees	82,585		5,000	82,585	
5-04014	Wholesale Water Revenue	250,772		267,829	250,772	
5-04018	Meter Set Fees	25		3,550	25	
5-04021	Wholesale Wastewater Revenue	273,567		295,656	273,567	
5-04022	Interest (Operating)	16,038		5,571	16,038	
5-04033	Water Impact (AFPI)	1,067		1,359	1,067	
5-04035	Wastewater Impact (AFPI)	883		1,125	883	
5-04046	Tanker Truck Water Service	-		4,800		
5-04047	Backflow Prevention Program	-		25,000	-	
	Total Revenues	$	8,527,304		$	9,135,132	$	9,182,945	
	
OPERATING EXPENSES
 Board of Supervisors					
5-05001	Executive Salaries	10,657	12,000	12,000	
5-05002	FICA	815	919	1,000	
5-05004	Board Meeting Expenses	946	 	1,153 	1,000	
	TOTAL BOARD OF SUPERVISORS	12,419	 	14,072 	14,000	
	
District Manager					
5-06002	Management Contract	26,000	26,000	26,000	
5-06003	Travel & Per Diem	762	 	1,395 	1,000	
	TOTAL DISTRICT MANAGER	26,762	 	27,395 	27,000	
	
Finance					
5-07001	Dissemination Agent	-		2,239	500	
5-07002	Arbitrage	-		2,400	500	
5-07003	Accounting Services	40,736		46,765	42,000	
5-07004	Auditing	14,708		15,445	15,000	
5-07006	Banking Services	12,719		20,350	15,000	
5-07007	Property & Casualty Insurance	184,927		159,283	195,000	
5-07009	Bad Debt	2,367		42,400	5,000	
	TOTAL FINANCE	255,456		288,882	273,000	
	
Property Control					
5-09001	Building & Land Rental	2,754		1,888	3,000	
5-09003	Computer Software/Licensing	1,010		4,779	2,000	
5-09004	Computer Hardware/Supplies	9,147		4,200	11,000	
	TOTAL PROPERTY CONTROL	12,912		10,867	16,000	
	
Utility Rate Consultant					
5-11001	Other Contractual Services	829		15,506	15,500	
	TOTAL RATE CONSULTANT	829		15,506	15,500	
	
Clerk to the Board					
5-13002	Other Contractual Services	10,432		10,631	11,000	
5-13004	Postage & Freight	1,290		1,517	1,500	
5-13005	Printing & Binding	2,262		2,316	2,500	
5-13006	Legal Ads	825		 	1,769 	1,500	
	TOTAL CLERK TO THE BOARD	14,809		 	16,233 	16,500	
	
Legal Services					
5-19001	General Counsel		20,129	38,803	25,000	
5-19002	Special Counsel		3,543	 	8,767 	6,000	
		TOTAL LEGAL COUNSEL	23,672	 	47,570 	31,000	

100,000

100,000

Engineering Services
5-26002	Engineering Services	90,285	 	65,568 

TOTAL ENGINEERING	90,285	 	65,568 

ADMINISTRATION DIVISION
	Personnel		
5-14001	Regular Salaries		285,747		378,000		332,000	
5-14003	Overtime		1,480		1,853		1,600	
5-14004	FICA		25,561		32,378		30,000	
5-14005	Retirement Contributions		31,976		36,527		35,000	
5-14006	Health/Life/Dental Insurance		408,623		483,385		420,000	
5-14007	Workers Comp		31,047		32,547		32,000	
5-14008	Unemployment Compensation		-		2,135		1,000	
5-14010	Uniforms		862		35,573		5,000	
5-14012	Training & Education Costs		1,766		2,196		2,000	
5-14013	Vehicle Allowance		6,214		7,200		7,000	
5-14014	Annual PTO		-		8,800		2,000	
5-14015	Cell Stipend		681		1,393		1,000	
		Total Administration Personnel:	793,958		1,021,987	868,600	
	ADMIN Operating						
5-29001	Other Contractual Services		159,674		173,092		165,000	
5-29002	Website Maintenance		3,630		4,458		4,000	
5-29003	Operating Supplies		6,644		5,475		7,000	
5-29004	Storm Water Fees		42,355		33,884		50,000	
5-29005	Telephone & Cell Service		11,164		11,995		12,000	
5-29006	Postage & Freight		30,608		36,604		33,000	
5-29007	Equipment Leasing		5,194		2,220		6,000	
5-29008	Administrative Maintenance		1,596		2,292		2,000	
5-29011	Contingencies - Hurricane		-		-		-	
5-29012	Office Supplies		3,735		3,859		3,800	
5-29013	Fuel & Lubricants - Vehicle		42,606		45,922		45,000	
5-29014	Fuel & Lubricants - Equipment		9,311		12,644		11,000	
5-29015	Minor Construction Expenses		880		1,460		1,200	
5-29016	Project Maintenance Fees		6,685		6,685		7,000	
5-29017	Contingency (1.5%)		41,652		79,268		54,000	
5-29018	Electricity Services		2,059		7,295		4,000	
		Total Administration Operating:	367,791	427,153	405,000	
	Capital Outlay Administration					
5-29101	Equipment		21,758	22,000	25,000	
5-29102	Building		6,063	1,137,500	50,000	
5-29103	Other		-	-	-	
		Total Administration Capital Outlay:	27,821	1,159,500	75,000	

TOTAL ADMINISTRATION	1,189,570	2,608,640	1,348,600 WATER TREATMENT PLANT DIVISION
Personnel
5-15001	Regular Salaries	234,876	295,253	266,000	
5-15002	Overtime	39,761	37,559	40,000	
5-15003	FICA	21,113	25,894	24,000	
5-15004	Retirement Contributions	21,742	29,953	24,000	
5-15008	Uniforms	1,737	1,919	1,800	
5-15010	Training & Education Costs	1,015	1,930	1,800	
5-15011	Annual PTO	-	4,328	2,000	
5-15012	Cell Stipend	573	1,349	1,000	
	Total WTP Pers
WTP Operating	onnel:	320,816	398,185	360,600	
5-30001	Other Contractual Services	71,022	80,974	75,000	
5-30002	Operations & Maintenance Services	-	2,368	2,000	
5-30003	Laboratory Services	20,828	25,163	22,000	
5-30004	Operating Supplies	5,291	8,180	6,000	
5-30005	Electricity Services	186,785	190,073	190,000	
5-30007	Plant Maintenance	97,196	105,656	105,000	

5-30009	Chemicals	311,183	256,721	330,000	
5-30010	Water Conservation Grant Program	9,760	8,000	10,000	
5-30011	Backflow Prevention Program	 	3,210 	 	25,000 	5,000	
		Total WTP Operating: 	705,275 	 	702,135 	 	745,000 	
	Capital Outlay WTP				
5-30101	Equipment		18,850		52,000	30,000	
5-30102	Building		-		-	-	
5-30103	Other		-		-	-	
Total WTP Capital Outlay:	18,850		52,000	30,000	
					
TOTAL WATER TREATMENT PLANT DIVISION	1,044,941	-	1,152,320	1,135,600	
	
WASTEWATER TREATMENT PLANT DIVISION
Personnel					
5-16001	Regular Salaries	278,830		313,658	290,000	
5-16002	Overtime	33,943		39,118	35,000	
5-16003	FICA	23,895		27,431	25,000	
5-16004	Retirement Contributions	26,411		31,750	28,000	
5-16008	Uniforms	1,454		2,283	2,000	
5-16010	Training & Education Costs	1,924		2,607	2,500	
5-16011	Annual PTO	-		4,456	2,000	
5-16012	Cell Stipend	681		1,349	1,000	
	Total WWTP Personnel:	367,138		422,652	385,500	
	WWTP Operating						
5-31001	Other Contractual Services		26,159		46,098	35,000	
5-31002	Operations & Maintenance Services		5,883		8,218	6,000	
5-31003	Laboratory Services		16,342		29,154	22,000	
5-31004	Operating Supplies		13,831		16,043	14,000	
5-31005	Sludge Disposal		69,652		89,587	80,000	
5-31006	Electricity Services		145,876		151,156	148,000	
5-31008	Plant Maintenance		33,986		45,656	40,000	
5-31010	Chemicals		77,047		111,326	85,000	
		Total WWTP Operating:	388,776		497,238	430,000	
	Capital Outlay WWTP						
5-31101	Equipment		28,869		24,000	35,000	
5-31102	Building		85,552		24,000	100,000	
5-31103	Other		-		-	-	
Total WWTP Capital Outlay: 	114,421	48,000	135,000 	
	TOTAL WASTEWATER TREATMENT PLANT DIVISION	870,335	-	967,890	950,500	
	
UNDERGROUND UTILITIES DIVISION					
	Personnel					
5-17001	Regular Salaries	419,574		445,139	430,000	
5-17002	Overtime	66,670		65,020	70,000	
5-17003	FICA	36,438		39,805	38,000	
5-17004	Retirement Contributions	42,238		45,914	45,000	
5-17008	Uniforms	4,472		5,852	6,000	
5-17010	Training & Education Costs	4,959		2,313	6,000	
5-17011	Annual PTO	-		6,974	2,000	
5-17012	Cell Stipend	1,144		3,189	2,000	
	Total UGU Personnel:	575,494		614,206	599,000	
	UGU Operating						
5-32001	Other Contractual Services		282,414		281,043	290,000	
5-32002	Operations & Maintenance Services		99,891		94,773	105,000	
5-32003	Operating Supplies		76,515		93,973	85,000	
5-32004	Electricity Services		39,700		38,600	42,000	
5-32005	Vehicle Maintenance		24,711		18,683	30,000	
5-32006	Lift Station Maintenance		21,997		18,168	25,000	
		Total UGU Operating:	545,228		545,240	577,000	
	Capital Outlay UGU						
5-32101	Equipment		109,452		111,000	111,000	
5-32102	Building		28,631		64,000	64,000	

			
-	1,050	500	
-	-	-	

5-32104	New Meters
5-32103	Other
Total UGU Capital Outlay: 	138,083	176,050	175,500 

	TOTAL UNDERGROUND UTILITIES DIVISION		1,258,805	-	1,335,496	1,351,500	
	
IRRIGATION DIVISION						
	Personnel						
5-18001	Regular Salaries		38,467		42,712	40,000	
5-18002	Overtime		1,105		8,473	5,000	
5-18003	FICA		2,851		3,992	4,000	
5-18004	Retirement Contributions		3,643		4,607	4,500	
5-18008	Uniforms		388		749	1,000	
5-18009	Training & Education Costs		169		795	1,000	
5-18010	Annual PTO		-		755	100	
5-18011	Cell Stipend		-		245	100	
		Total IRR Personnel:	46,623		62,328	55,700	
	IRR Operating						
5-33001	Other Contractual Services		25,196		34,494	32,000	
5-33002	Operations & Maintenance Services		48,022		34,507	52,000	
5-33003	Laboratory Services		-		591	500	
5-33004	Operating Supplies		7,011		8,268	8,000	
5-33005	Electricity Services		123,947		141,169	135,000	
5-33008	Maintenance - Irrigation		19,392		24,566	22,000	
5-33010	Chemicals		15,995		20,469	18,000	
		Total IRR Operating:	239,564		264,064	267,500	
	Capital Outlay IRR						
5-33101	Equipment		9,425		12,000	15,000	
5-33102	Building		-		-	-	
5-33103	Other		-		-	-	
Total IRR Capital Outlay: 	9,425	12,000	15,000 	
	TOTAL IRRIGATION DIVISION	248,989	-	338,392	338,200	
	
SHOP & MAINTENANCE OPERATIONS DIVISION					
	Personnel					
5-40001	Regular Salaries	91,379		98,000	95,000	
5-40002	Overtime	7,802		7,292	9,000	
5-40003	FICA	7,432		8,208	8,000	
5-40004	Retirement Contributions	8,609		9,476	9,000	
5-40013	Uniforms	684		1,145	1,000	
5-40015	Training & Education Costs	536		2,006	1,000	
5-40016	Annual PTO	-		1,518	2,500	
5-40017	Cell Stipend	160		485	500	
	Total Shop & Maintenance Personnel:	116,603		128,130	126,000	
	Shop & Maintenance Operating					
5-41001	Operations & Maintenance Svc	3,397		5,744	5,000	
5-41002	Disposal Fees	732		1,608	1,000	
5-41003	Operating Supplies	5,192		4,260	6,000	
5-41006	Machinery & Equipment	7,112		9,026	8,000	
	Total Shop & Maintenance Operating:	16,432		20,638	20,000	
	Capital Outlay Shop & Maintenance					
5-41101	Equipment	27,229		34,500	34,000	
5-41102	Building	-		-	-	
5-41103	Other	-		-	-	
Total Shop & Maintenance Capital Outlay: 		27,229		34,500		34,000 TOTAL SHOP & MAINTENANCE OPERATIONS DIVISION	160,263   -	183,268	180,000
Total Operating Expenses	 	5,210,046	 	7,072,099 	5,797,400 NON-OPERATING INCOME AND EXPENSES

DEBT SERVICE EXPENSES
5-27011	Cost of Issuance		74,000		-	74,000	
5-27013	Principal 2014 Bond Issue Refi of 2004		170,000		170,000	170,000	
5-27012	Interest 2014 Bond Issue Refi of 2004		370,748		464,747	370,748	
5-27008	Principal 2011 Bond Issue		1,105,000		1,105,000	1,105,000	
5-27007	Interest 2011 Bond issue		591,103		590,480	591,103	
5-27010	Principal 2013 Bond Issue		255,000		255,000	255,000	
5-27009	Interest 2013 Bond issue		101,696		123,458	101,696	
		TOTAL DEBT SERVICE:	2,667,546		2,708,685	2,667,546	
	RATE STABILIZATION						
	Transfer Out to Rate stabilization Fund		 	- 		 	- 	-	
TOTAL RATE STABILIZATION SERVICE: 	-	 	-	 	- 

CAPITAL IMPROVEMENT & TRANSFERS
Capital Improvement Program - W&S	
-	
-	
-	
5-28127	Required R&R Transfer to Capital (5%)	465,989		465,989	465,989	
	Additional R&R Transfer for CIP's	775,000
Capital Improvement Program - WWTP Expansion Transfer	 	- 		775,000
 	- 	775,000
-	
	TOTAL CI & TRANSFERS EXPENSES: 	1,240,989 		 	1,240,989 	 	1,240,989 	
	Total Expenses	$	9,118,580		$	11,021,773	$	9,705,935	
					
	Total Revenues	$	8,527,304	#	$	9,135,132	$	9,182,945	

Surplus/(Deficit)	(591,276)		

(1,886,641)	

 	(522,989)	
	Available Operating Cash Balance (Ending)	$	5,931,724		$	4,636,359	$	6,000,010	
	
Available Rate Stabilization Balance (Ending)	$	584,916		
$	584,916	
$	584,916	

ST LUCIE WEST SERVICES DISTRICT RENEWAL & REPLACEMENT FUND AMENDED FY 2018-2019 BUDGET

   	

FY 2019 Actual
Through 9-29-2019 *

Annual Budget (with adjustments) FY 2019

Amended Annual Budget FY 2019

CHANGE FROM ORIGINAL TO AMENDED BUDGET

Estimated Beginning Fund Balance	1,711,797	1,711,797	1,711,797		
ADD REVENUES:	
Interest Revenues	
-	
-	
-		
	5% Required Transfer per Bond	465,989	465,989	465,989	0.00%	
	Additional Funding	775,000	775,000	775,000	0.00%	
Cash Carry Forward for R&R CIP	 	-	-	-		

TOTAL REVENUES AVAILABLE	
2,952,786	
2,952,786	
2,952,786	
0.00%	

DEDUCT EXPENDITURES:	
SW001	5-37007	Lift Station Renewal & Replacement	196,665		140,390	197,000	40.32%	
SW037	5-37009	Emergency Renewal & Replacement Projects	106,662		191,926	110,000	-42.69%	
SW047	5-37013	Structural Repairs Manholes	18,245		30,487	20,000	-34.40%	
SW049	5-37004	Protective Coating Manholes	-		26,900	5,000	-81.41%	
SW050	5-37014	WTP Grounding System Improvements	-		50,000	-	0.00%	
SW052	5-37016	Storage Building Underground Utilities	-		-	-	0.00%	
SW064	5-37006	Replacement Meters	63,935		396,653	396,653	0.00%	
SW069	5-37018	Irrigation Ph 1 -Improve Existing WWTP Pump Station	953,624		1,648,836	1,648,836	0.00%	
SW066	5-37020	WWTF Plant Painting & Sealing of Tanks	-		-	-	0.00%	
SW073	5-37027	Replacement Backflow Preventers	1,120		20,550	5,000	-75.67%	
SW081	5-37029	WTP Calcite Tank Project	-		145,000	-	0.00%	
SW083	5-37030	WWTF Odor Control Improvements	-		-	-	0.00%	
SW084	5-37031	Potable Water Flushing Devices	1,794		15,000	3,000	-80.00%	
SW085	5-37032	Irrigation (Association) Emergency R&R Projects	15,249		49,588	30,000	-39.50%	
SW087	5-37034	Irrigation SCADA Conversion	-		30,000	-	0.00%	
SW088	5-37035	WTP High Service Pump Station Control Upgrade	3,604			15,000	0.00%	
SW091	5-37038	Irrigation Automatic Flushing Devices	-		5,000	-	0.00%	
SW092	5-37039	Repaving Utility site	-		-		0.00%	
SW093	5-37040	Irrigation stormwater transfer line	20,943		20,941	22,000	5.06%	
SW094	5-37041	Radio telemetry system upgrade	24,358		120,000	120,000	0.00%	
SW096	5-37043	SCADA PLC Upgrade	22,470		-	120,000	0.00%	
		
TOTAL EXPENDITURES	
1,428,668		
2,891,271	
2,692,489	
-6.88%	
		FUND BALANCE, SEPTEMBER 30	 	1,524,118 		 	61,515 	 	260,297 		

* Note: 2019 Actuals from 10-1-2018 through 9-29-2019. We are still receiving September 2019 invoices.

	
FY 2019 Actual		
Annual Budget
(with adjustments)	Amended
Annual Budget	ORIGINAL TO
AMENDED	
	  Through 9-29-2019 * 		 	FY 2019		 	FY 2019		 	BUDGET		
Estimated Beginning Fund Balance	1,280,381		1,280,381	1,280,381		
ADD REVENUES:
Interest Revenues	
3,662		
70	
3,662	
5130.74%	
Impact Fee Revenues
Additional Funding Required	3,007
-		3,832
-	3,007
-	-21.52%	
						
TOTAL REVENUES AVAILABLE	1,287,050		1,284,283	1,287,050	0.22%	

DEDUCT EXPENDITURES:						
SW072	5-38011	High Service Pump Expansion	-	-	0.00%	
SW076	5-38014		800,000			
SW077	5-38012	Main Water Line Extension	-	400,000	-	0.00%	
SW080	5-38013	WTP Concentrate Tank Expansion	-	-	-	0.00%	

TOTAL EXPENDITURES	
-	
1,200,000	
-	
0.00%	

TRANSFERS:

FUND BALANCE, SEPTEMBER 30	 	1,287,050	84,283	1,287,050

* Note: 2019 Actuals from 10-1-2018 through 9-29-2019. We are still receiving September 2019 invoices.

	
FY 2019 Actual
  Through 9-29-2019 * 		
Annual Budget (with adjustments)
 	FY 2019		Amended Annual Budget
 	FY 2019		CHANGE FROM ORIGINAL TO
 AMENDED BUDGET	
Estimated Beginning Fund Balance	296,743		247,184	296,743		
ADD REVENUES:
Interest Revenues	
837		
262	
837	
219.61%	
Impact Fee Revenues	2,257		2,876	2,257	-21.53%	
						
TOTAL REVENUES AVAILABLE	299,837		250,322	299,837	19.78%	

DEDUCT EXPENDITURES:

-

SW062	5-39011  WWTF Expansion	-	-	0.00%

TOTAL EXPENDITURES			-		-		-	0.00% FUND BALANCE, SEPTEMBER 30	 	299,837 	250,322 	299,837 

* Note: 2019 Actuals from 10-1-2018 through 9-29-2019. We are still receiving September 2019 invoices.

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

FY 2019 Actual ** Through 9-29-2019

Annual Budget (with adjustments) FY 2019

Amended Annual Budget FY 2019

3,554
1,950,059
4,668		
$	1,958,280		

OPERATING REVENUE
2-04001    Interest	3,554	2,000
2-04002   Special Assessments		1,950,059	2,064,907 2-04005    Miscellaneous Revenue (Prepayments)	 		4,668 		- 

Total Revenues

  $	1,958,280 

  $	2,066,907 

OPERATING EXPENSES

46,000
6,000
1,560,000
349,043
5,000

Debt Service
2-05001   Assessment Fees	45,827	40,100
2-05002  Banking Services	5,919	6,000
2-05014  Principal 2013	1,560,000	1,560,000
2-07015  Interest 2013	349,043	326,403
2-07011  Miscellaneous Expense	-	10,000

Total Expenses	 	1,960,789 	1,942,503   -	1,966,043 

Surplus/(Deficit) Before Transfer from

(7,763)

(to) Operating Reserve	(2,508)	124,404 -

TRANSFER FROM (TO) OPERATING RESERVE

Surplus/(Deficit)	 $	(2,508)	$	124,404    #  $	(7,763) 

*Coverage Provided (Required > 1.10)	1.03	1.10	1.03
*Net Revenue / Bond Payment Requirements
St Lucie West Services District
Debt Service Fund - Water Management Benefit Series 2014 Bonds Amended Annual Budget

FY 2019 Actual ** Through 9-29-2019

Annual Budget (with adjustments) FY 2019

Amended Annual Budget FY 2019

45
388,423
-		
$	388,468		

OPERATING REVENUE
2-04001    Interest	45	-
2-04007    Storm Water Revenue		388,423	388,223 Miscellaneous Revenue (Prepayments)	 		- 		- 

Total Revenues

  $	388,468 

  $	388,223 

OPERATING EXPENSES

-
- 270,000
118,223
-

Debt Service
2-05001   Assessment Fees	-	-
2-05002  Banking Services	-	-
2-05016  Principal 2014	270,000	270,000
2-07017  Interest 2014	118,223	118,223
2-07011  Miscellaneous Expense	-	-

Total Expenses	 	388,223 	388,223   -	388,223 

Surplus/(Deficit) Before Transfer from

245

(to) Operating Reserve	245	- -

TRANSFER FROM (TO) OPERATING RESERVE

Surplus/(Deficit)	 $	245	$	-    #  $	245 

*Coverage Provided (Required > 1.10)	1.00	1.00	1.00

*Net Revenue / Bond Payment Requirements

** Note: 2019 Actuals from 10-1-2018 through 9-29-2019. We are still receiving September 2019 invoices.