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	

TOTAL CLERK TO THE BOARD

11,844

Annual Budget (with adjustments)

FY 2018 Actual
Through 9-29-2018

12,750

Amended Annual Budget
FY 2018

FY 2018
 	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	
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	

 	
238,051	238,404	245,000	
1,013	1,371	1,300	
18,754	19,541	20,000	
18,872	21,482	20,000	
381,022	394,109	400,000	
15,462	18,908	16,000	
-	2,884	500	
1,000	1,687	1,500	
1,514	3,199	2,000	
6,943	7,200	7,500	
4,869	4,869	5,500	
-	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

FY 2018 Actual
Through 9-29-2018

Annual Budget (with adjustments)
FY 2018

Amended Annual Budget
FY 2018

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
Capital Outlay Aquatics	
1-31101	Equipment	74,406		75,333	77,000	
1-31102	Building	10,402		11,743	13,000	
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				
	Personnel				
1-16001	Regular Salaries	323,990		345,934	330,000	
1-16002	Overtime	18,351		18,816	19,000	
1-16003	FICA	26,443		28,078	27,500	
1-16004	Retirement Contributions	31,787		32,827	32,500	
1-16008	Uniforms	2,182		3,583	3,000	
1-16010	Training, Cont. Educ., and Licensing	1,289		2,224	2,000	
1-16011	Annual PTO	2,186		2,186	2,500	
1-16012	Cell Stipend	15		100	100	
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	

FY 2018 Actual		Annual Budget (with
adjustments)		Amended Annual
Budget	
		Through 9-29-2018		FY 2018		FY 2018	
	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	

				Annual Budget (with		Amended Annual	
		FY 2018 Actual		adjustments)		Budget	
		Through 9-29-2018		FY 2018		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					
5-26002	Engineering Services		24,416	40,773	26,000	
		TOTAL ENGINEERING	24,416	40,773	26,000	

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	

 	
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	

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

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:	-	-	-	

NON-OPERATING INCOME AND EXPENSES DEBT SERVICE EXPENSES

CAPITAL IMPROVEMENT & TRANSFERS
Capital Improvement Program - W&S	
-	
-	
-	
5-28127	Required R&R Transfer to Capital (5%)	478,786	478,786	478,786	
	Additional R&R Transfer for CIP's
Capital Improvement Program - WWTP Expansion Transfer	650,000
-	1,300,000
-	1,300,000
-	
	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	
						
Estimated Beginning Fund Balance	1,652,685		1,652,685	1,652,685		
ADD REVENUES:
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	 	-	-	-		

TOTAL REVENUES AVAILABLE	
2,781,471	
3,431,471	
3,431,471	
0.00%	

DEDUCT EXPENDITURES:						
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		

* 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.