St. Lucie West Services District
Proposed Budget For Fiscal Year Ending September 30, 2021

May 7, 2020

Honorable Vince D’Amico, Chairman and Members of the Board of Supervisors St. Lucie West Services District
450 SW Utility Drive
Port St. Lucie, FL 34986

RE:	St. Lucie West Service District FY 2021 Proposed Annual Budget and FY 2021-2025 Capital Improvement Plan

Dear Honorable Chairman and Supervisors:

I am pleased to present the annual budget for FY 2021 and the FY 2021-2025 Capital Improvement Plan.

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

Many improvements were accomplished or encumbered in Fiscal Year 2020 and some of the major projects that were completed were:

Several lift stations will be rehabilitated with fencing, driveways and electrical panels replacement proposed for FY 2020. The lift station restoration project effort will be continued throughout the next several years to ensure that all lift stations are upgraded.
The Lake Harvey stormwater expansion project was completed in November 2017 and staff will continue to work with the City of Port St. Lucie on a passive park use and landscaping plan
The Main Reuse Irrigation Pump Station construction was completed in FY2020.
The Lake Charles Irrigation pump station improvements moved to FY2021.
The Calcite tank project moved to FY2021
The Clear-well and transfer pump moved to FY2021
The meter replacement project planned to be completed in FY2021
Fiscal Year 2021 reflects positive account activity trends and the recent Refunding of Bonds have placed the District in a better financial position. The refinancing of the bonds saved the District over $21,500,000 in debt service while not extending the terms. The District has not raised the Utility Rates since FY2010 due to efficient budgeting and innovative cost saving measures, the proposed budget reflects no
450 S.W. Utility Drive ● Port St Lucie, FL 34986 ● Office (772) 340-0220 ● Fax (772) 871-5771

increase for the 2021 FY. The Proposed Budget also includes no increase in Maintenance Assessments for the 2021 FY.

The budget for FY 2021 continues with the five-year forecasting of the District’s financial needs. Looking out over five years, rather than just the upcoming budget year, shows the impact of the immediate operating budget and the effect on the District’s future fiscal health. Immediate decisions, such as whether to spend from our fund balance to pay for a project, can now be aided by a longer-term perspective.

                Available Operating Cash Balance (Ending)

FY 2025

FY 2024

FY 2023

FY 2021	FY 2022
                         Total Expenses

FY 2019	FY 2020
                         Total Revenues

$5,000,000

$4,500,000

$4,000,000

$3,500,000

$3,000,000

$2,500,000

$2,000,000

$1,500,000

$1,000,000

$500,000

$-

General Fund

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

	

	

Unreserved Fund Balance as a % of Total
Expenditures

120%

100%

80%

60%

40%

20%

0%

FY 2019

FY 2020

FY 2021

FY 2022

FY 2023

FY 2024

FY 2025

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

          Available Operating Cash Balance (Ending)

FY 2025

FY 2024

FY 2023

FY 2022
Total Operating Expenses

FY 2021
Total Expenses

FY 2020
Total Revenues

FY 2019

$-

$2,000,000

$4,000,000

$6,000,000

$8,000,000

$10,000,000

$12,000,000

Utility Fund

$14,000,000

Unreserved Utility Fund Balance as a % of Total
Expenditures

80%

70%

60%

50%

40%

30%

20%

10%

0%

FY 2019

FY 2020

FY 2021

FY 2022

FY 2023

FY 2024

FY 2025

The District has a five-year Utility and General Fund Capital Improvement Plan (CIP). By planning for capital needs over a five-year period the District will be able to see what the upcoming needs are, and what resources will be available to meet those needs. The Capital Improvement Plan (CIP) is broken down into four categories; the General Fund Renewal and Replacement Fund, Utility Renewal and Replacement Fund, Water Connection Fee Fund, and Wastewater Connection Fee Fund during the five-year period. You will find a brief description, cost breakdown and source of funding for each of the projects identified in the FY 2021-2025 CIP Plan. The CIP worksheets contain projects that have been identified by the District office and Utility plant management teams. A significant number of these projects and related dollars have been identified as Utility Renewal & Replacement projects (approximately

$1,432,110). According to the Bond indenture, 5% of the previous year’s revenues are required to be transferred to the R&R fund from the Revenue (operating) Fund to be spent for this purpose. Ultimately the additional requested funds come out of the Utilities Revenue Fund. The Utility Renewal and Replacement Fund reflects a fund balance over $935,000 for FY 2021. The General Fund Renewal and Replacement Fund reflects $233,557 in Stormwater improvement projects with a fund balance over $237,000.

We are currently in the process of completing a Revenue Sufficiency Analysis. This study is very important to aid in the adoption of rate increases in the upcoming years. In order to be able to continue with the CIP effort, the District’s Utility system may need to provide additional revenues to fund future projects.

I believe the Department Heads and Staff have tried to address the concerns of the Board and have been diligent in keeping expenditures down while providing quality service to the residents throughout the year. I would like to thank the Staff for all their hard work in addressing these major issues.

We respectfully submit the FY 2021 budget for your review and consideration.

Sincerely,

Dennis M. Pickle
Dennis M. Pickle District Manager

ST. LUCIE WEST SERVICES DISTRICT
FY 2020/2021 BUDGET

TABLE OF CONTENTS

Budget Summary
Budget Summary	1
General Fund
General Fund Budget Overview	2
General Fund Revenues & Expenditures	4
General Fund Budget Summary	6
General Fund Budget & Five-Year Operating Forecast	7
General Fund Renewal & Replacement Summary	17
General Fund Budget Account Descriptions and Assumptions	18
Water & Sewer Fund
Water & Sewer Fund Budget Overview…	26
Water & Sewer Fund Revenues & Expenditures	28
Water & Sewer Fund Budget Summary	30
Water & Sewer Fund Budget & Five-Year Operating Forecast	31
Water & Sewer Fund Account Descriptions and Assumptions	43
Water & Sewer Fund Capital Funding Revenue & Expenditures	53
Water & Sewer Fund Renewal & Replacement Fund	54
Water & Sewer Fund Water Connection Fee Fund	55
Water & Sewer Fund Wastewater Connection Fee Fund	56
Other Funds
Debt Service Fund – Water Management Benefit Series 2013 & 2014 Five-
Year Operating Forecast	57

BUDGET SUMMARY	
St. Lucie West Services District - Fiscal Year 2021	

ESTIMATED REVENUES		

GENERAL FUND	

DEBT SERVICE	

CAPITAL PROJECTS	

UTILITY FUNDS	

CONNECTION FEE FUNDS	

TOTAL ALL FUNDS	
Non-Ad Valorem WMB Assessment	$194 per ERU Until 2025	$ 2,066,907				$	2,066,907	
Non-Ad Valorem Special Maintenance Assessment	$106 per ERU	$ 1,072,389					$	1,072,389	
Storm Water Drainage Fees From City		$ 1,828,032					$	1,828,032	
City Special Assessment for Bond		$	391,138					$	391,138	
Other General Fund Revenues		40,679					$	40,679	
Utility Rate Revenues					$	8,589,766		$	8,589,766	
Other Utility Fund Revenues					$	655,778		$	655,778	
General Fund R&R		$	-	
Storm Water Drainage Fees From City - To R&R		$	8,862	
Utility Fund R&R		$	-	
Water Connection Fee Fund						$	3,902	$	3,902	
Wastewater Connection Fee Fund						$	3,179	$	3,179	
TOTAL SOURCES		$ 3,332,238	$ 2,066,907	$	8,862	$	9,245,544	$	7,081	$	14,660,632	
Transfer In From General Fund			391,138	$	153,619			$	544,757	
Transfer In for Utility Fund R&R				$	939,317			$	939,317	

TOTAL REVENUES & TRANSFERS IN	$ 3,332,238	$ 2,458,045	$	1,101,798	$	9,245,544	$	7,081	$	16,144,706	
	
EXPENDITURES	
General Fund	$ 3,276,669					$	3,276,669	
General Fund Personnel	$ 2,148,676						
General Fund Operating	$	939,993						
General Fund Capital Outlay	$	188,000						
General Fund R&R			$	233,557			$	233,557	
Utility Operating Fund				$	5,977,580		$	5,977,580	
Utility Fund Personnel				$	2,857,793			
Utility Fund Operating				$	3,041,537			
Utiity Fund Capital Outlay				$	78,250			
Debt Service		$ 2,318,601		$	2,597,445		$	4,916,046	
Utility Fund R&R			$	1,432,110			$	1,432,110	
Water Connection Fee Fund					$	1,200,000	$	1,200,000	
Wastewater Connection Fee Fund					$	-	$	-	
TOTAL EXPENDITURES	$ 3,276,669	$ 2,318,601	$	1,665,667	$	8,575,025	$	1,200,000	$	17,035,962	
Transfer Out to General Fund R&R	$	153,619					$	153,619	
Transfer Out to 2014 Bond	$	391,138					$	391,138	
Transfer Out to Utility Fund R&R				$	939,317		$	939,317	
TOTAL EXPENDITURES AND TRANSFERS OUT	$ 3,821,426	$ 2,318,601	$	1,665,667	$	9,514,342	$	1,200,000	$	18,520,036	
Fund Balance/Reserves	$ 2,374,193		$	1,676,515	$	4,434,179	$	1,593,965	$	10,078,852	

NET ENDING BALANCE	$   1,885,005	$	139,444	$	1,112,646	$	4,165,381	$	401,046	$	7,703,522

SLWSD Proposed Budget FY 2021 (6/2/2020)	Page 1

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

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

In the Governmental Funds, separate accounting funds are set up for the bonded debt service and proceeds from bond issues. There are three such funds at St. Lucie West Services District. These three funds are shown on the last three pages of this budget. Separate assessments on the District property owners are assigned exclusively for the Water Management Benefit Series 2013 and the Cascades Series 2010 Debt Service Funds. The proceeds of these assessments can be used for no other purpose than the debt service of these two bond issues. In 2010 the  District refunded the Water Management Benefit Series 2010 bond at a savings of $16.00 per ERU per year through 2025 the total savings was $6,208,920 and did not extend the term.

We have divided the general fund budget into two parts: the operating budget and the capital budget.

The capital budget is for infrastructure improvements, system expansion to handle customer growth, renewal and replacements, service extensions, additions, or extraordinary repairs. The addition of a Renewal and Replacement Fund will be utilized to fund these projects.

We anticipate finishing the current fiscal year with a deficit due to the new  administration office. We are budgeting for a deficit in FY 2021 due in part to Capital Outlay purchases and transfer to R&R Fund for stormwater repairs. The General Fund for both FY 2020 and 2021 will have a fund balance exceeding $1,800,000. This also means that the District will have sufficient cash flow to carry operating costs until the General Fund starts receiving revenue from the maintenance assessments in November and the Storm Water Fees from the City of Port St. Lucie in January.

Certain decisions, especially in the capital improvement program, made during the budget process have an impact which extends to multiple fiscal years and not only the year for which the budget is approved. In order to demonstrate this impact, five (5) year forecasts have been developed for each system for both the operating and capital budgets.

Assumptions Used in Preparing the Budget

Inflation – The following inflationary rates are utilized; for the regular salaries line item the rate increased to 2.5% for FY 2021 and was based upon the change in the U.S. Bureau of Labor Statistics Consumer Price Index - All Urban Customers, U.S. City Average, Services, for most other line items, where applicable, a general inflationary rate of 2% is utilized. There are some

exceptions such as health insurance 10% this year, and liability insurance 2.0% this year for which national projections call for continuing increases. Energy costs are expected to grow at an inflation rate of 1.0% for FY 2021 as well.

Rate Adjustment – The Special Assessment rate of $106.00 per ERU proposed within this year’s budget for FY 2021 which reflects no increase over the FY 2020 Budget.

The ERU numbers are expected to remain the same in FY 2021. We expect revenues in most categories to remain the same per year for each of the next five years. Fiscal year 2021 reflects no increase but 2022 and 2023 reflect a $10.00 per ERU increase in assessments and FY2024 and FY 2025 reflect a $18.00 per ERU increase in assessments.

Capital Improvement Program

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

A summary of the funding sources for all system capital projects budgeted in FY 2021 are as follows: The Aquatics Division is requesting the replacement of a Mule for $10,000; The Administration Division is requesting the replacement of the Ford Focus which will be split with the Utility Fund and replace a Ford F-150 truck; The Exotic Plant Removal Division has $68,000 for the replacement of a Bandit Chipper. The Stormwater Division is budgeting $50,000 for the replacement of a 9960 Tractor and $10,000 for the replacement of a Kawasaki Mule. The Shop Division is requesting $5,000 for a tire balancer. The General Fund Renewal and Replacement Fund Project is for emergency storm water projects in the amount of $233,557. The total for the list of capital R&R items is $233,557 in the General Fund for FY 2021 and will leave a fund balance of over $237,000.

FISCAL YEAR 2021

ST LUCIE WEST SERVICES DISTRICT GENERAL FUND - REVENUES AND EXPENDITURES

Storm Water Drainage Fees 54.71%

Special Assessments 32.10%

City for Stormwater Bond Payment 11.97%

Miscellaneous Fees 0.00%

Permit Fees 0.00%

Project Maintenance Fees 1.21%
Interest 0.00%

TOTAL REVENUES	$ 3,341,100

PERCENT	
     REVENUES		

    TOTALS 

Storm Water Drainage Fees	
Special Assessments	
City for Stormwater Bond Payment	
Interest	
Project Maintenance Fees	
Permit Fees	
Miscellaneous Fees	

1,828,032	
1,072,389	
400,000	
110	
40,569	
-	
 	-		

54.7%	
32.1%	
12.0%	
0.0%	
1.2%	
0.0%	
0.0%	

TOTAL OPERATIONAL REVENUE	$ 3,341,100	100.0%	

GENERAL FUND PRIOR YEARS BALANCE	
$ 2,374,193		

FISCAL YEAR 2021

ST LUCIE WEST SERVICES DISTRICT GENERAL FUND - REVENUES AND EXPENDITURES

0%
2%
3% 1%
4%	1%
4%
13%	

0%
0%	

10%					

Aquatics Division	
							Stormwater Maintenance Division	
			0%				Administration Division	
							Exotic Plant Removal Division	
					15%		Finance	
						16%	Capital Improvement Projects R&R Fund

Legal Services	
							Shop Operations	
				31%			Engineering Services

District Manager	
							Board of Supervisors	
							Clerk to the Board	
							Pollution Control	
							Debt Service 2014 Bond	
							Grant Management	
TOTAL EXPENDITURES					$ 3,830,288	

PERSONNEL	
OPERATING	CAPITAL 
OUTLAY	
    TOTALS 	

PERCENT

 EXPENDITURES

Aquatics Division	365,473	182,197	10,000	557,670	
Stormwater Maintenance Division	397,099	156,716	60,000	613,815	
Administration Division	947,694	208,436	45,000	1,201,130	
Exotic Plant Removal Division	315,510	127,855	68,000	511,365	
Finance		132,837		132,837	
Capital Improvement Projects R&R Fund				162,481	
Legal Services		35,344		35,344	
Shop Operations	65,321	29,502	5,000	99,823	
Engineering Services		39,624		39,624	
District Manager	44,661	10,663		55,324	
Board of Supervisors	12,918	2,611		15,529	
Clerk to the Board		12,970		12,970	
Pollution Control		-		-	
Debt Service 2014 Bond				391,138	
Grant Management		 	1,238			1,238 	

14.56%	
16.03%	
31.36%	
13.35%	
3.47%	
4.24%	
0.92%	
2.61%	
1.03%	
1.44%	
0.41%	
0.34%	
0.00%	
10.21%	
 	0.03%	

TOTAL EXPENDITURES	$ 2,148,676	$ 939,993	$ 188,000	$ 3,830,288	

100.00%

St. Lucie West Services District General Fund Budget Summary

 	FY 2019		
 	ACTUAL		

 	FY 2020	    		
ORIGINAL BUDGET    		

FY 2020		
ESTIMATE		

 	FY 2021		
     PROPOSED		

ADD REVENUES:	
Special Assessments	
Stormwater Drainage Fees	
City Stormwater Drainage Fee for Bond	
Other Revenues	

1,072,389	
1,828,032	
400,200	
 	74,609 	

1,072,389	
1,828,032	
400,000	
 	40,669 	

1,072,389	
1,828,032	
400,000	
 	51,900 	

1,072,389	
1,828,032	
400,000	
 	40,679 	

TOTAL OPERATING REVENUES	3,375,230	3,341,090	3,352,321	3,341,100	
FUND BALANCE, October 1	3,419,292	3,562,964	3,562,964	2,374,193	
TOTAL REVENUES AND FUNDS AVAILABLE	6,794,522	6,904,054	6,915,285	5,715,293	

DEDUCT EXPENDITURES:	
Board of Supervisors	
District Manager	
Finance	
Grant Management	
Clerk to the Board	
Legal Services	
Engineering Services	
Pollution Control	
Administration Division	
Aquatics Division	
Stormwater Maintenance Division	
Exotic Plant Removal Division	
Shop Operations	
Capital Improvement Projects R&R	
Capital Debt Service 2014 Bond	

12,414	
34,975	
121,079	
-	
11,135	
21,900	
9,832	
-	
968,974	
521,609	
632,845	
310,208	
103,041	
95,323	
388,223	

15,473	
53,975	
141,295	
1,208	
12,653	
34,482	
38,658	
-	
1,765,881	
680,511	
713,046	
378,164	
102,510	
103,528	
390,091	

15,473	
53,975	
141,295	
1,208	
12,653	
34,482	
38,658	
-	
1,767,714	
683,528	
734,971	
459,006	
104,510	
103,528	
390,091	

15,529	
55,324	
132,837	
1,238	
12,970	
35,344	
39,624	
-	
1,201,130	
557,670	
613,815	
511,365	
99,823	
162,481	
391,138	

TOTAL EXPENDITURES	3,231,558	4,431,475	4,541,092	3,830,288

FUND BALANCE, SEPTEMBER 30	 	3,562,964 	2,472,579 	2,374,193 	1,885,005 

ST. LUCIE WEST SERVICE DISTRICT GENERAL FUND

Final Amended
Budget	
FY 2020	

Budget	
FY 2021	

-	
-	
-	
1,828,032	
40,569	
110	
1,072,389	
-	
-	
-

391,138
8,862	
$	3,341,100	

8,741	
1,076	
44,661	
846	
55,324	

Actual	
FY 2019	

3,419,292	

Actual YTD	
Estimate EOY	
FY 2020	FY 2020	
		
3,562,964	3,562,964	

-	
-	
-	
1,828,032	
40,569	
100	
1,072,389	

-	
-	
-	
1,828,032	
40,569	
100	
1,072,389	
-	
-	
-	

-	
-	
-	
1,828,032	
40,569	
100	
1,072,389	
-	
11,231	
-	
-	
390,091	
 	9,909 	
  $	3,352,321 	

1,650,221		
		
58		
994,252		
11,231		

200,000		
 			
  $	2,855,762 	  $		

6,000		
459		
 	577 		
 	7,036 		

8,000		
159		
26,579		
 			
 	34,738 		

9,252		

53,762		
 	42,766 		
 	105,780 		

 	- 		

2,313		

OPERATING EXPENSES		
 Board of Supervisors		
01	Executive Salaries	10,657	
02	FICA	815	
15      Board Meeting Expenses		941 	
 	TOTAL BOARD OF  SUPERVISORS		12,414 	

	
	
12,000	
918	
 	1,154 	
 	14,072 	

12,000	
918	
 	2,555 	
 	15,473 	

12,000	
918	
 	2,555 	
 	15,473 	

District Manager		
01	Assessment Fees & Costs	8,299	
03	Operations & Maintenance Services	676	
05	Management Contract	26,000	
09      Travel & Per Diem		- 	
 	TOTAL  DISTRICT MANAGER		34,975 	

8,528	
1,050	
43,572	
 	825 	
 	53,975 	

3,562,964

OPERATING REVENUE	3,562,964	2,374,193	
1-04001	Permit Fees	-
1-04002	Grant Revenue	-
1-04003    Miscellaneous Fees	-
1-04004     Storm Water Drainage Fees From City	1,828,032 1-04005     Project Maintenance Fees		40,569
1-04006    Interest	161
1-04007     Special Maintenance Assessments	1,072,389 1-04008    Interfund Transfers		-
1-04009    Miscellaneous Income	33,879
1-04010    WMB Prepayment	-
Land Sale	-
1-04012     Stormwater Drainage from City  for Bond	388,423		

11,231
-
- 390,091	

390,091		
1-04014	  Stormwater Drainage from  City for Lake Harvey R&	11,777 		 	9,909 	 	9,909 		
	 	Total Revenues	$	3,375,230 		3,352,321 	  $	3,341,090 		
						
1-050					12,000	
1-050					918	
1-050					2,611	
					15,529	
						
1-060			8,000	8,528		
1-060			318	1,050		
1-060			43,658	43,572		
1-060			 	- 	 	825 		
		 	51,976 	 	53,975 		
1-070		-			
1-070		-			
1-070		18,504			
1-070		-			
1-070		-			
1-070		53,762			
1-070		 	42,766 			
		 	115,032 			

1-120

1-130		

 	-	
 	- 

4,626	

1,208	1,208 
-	1,208   -	1,208 

8,842	8,842	

1,238
1,238

9,063	

FIVE YEAR OPERATING FORECAST

Orig. Budget	
FY 2020	

	
General Fund Balance (Beginning)	

-

Finance		
01	Dissemination Agent	-	
02	Arbitrage	-	
04	Accounting Services	29,470	
05	Auditing	11,793	
07	Banking Services	323	
09	Property & Casualty Insurance	55,428	
18     Property Taxes & Assessments		24,064 	
 	TOTAL FINANCE		121,079 	

2,030	
1,858	
32,061	
13,056	
694	
67,532	
 	24,064 	
 	141,295 	

2,030	2,030	
1,858	1,904	
32,061	32,863	
13,056	13,382	
694	711	
67,532	57,883	
 	24,064 	24,064	
 	141,295 	 	132,837		

Grant Management		
01    Contractual Services -GM		- 	
 	TOTAL  GRANT MANAGEMENT		- 	

 	

Clerk to the Board		
02	Other Contractual Services	7,616	

ST. LUCIE WEST SERVICE DISTRICT GENERAL FUND

Budget FY 2021	
887
1,434
1,586	
12,970	

FIVE YEAR OPERATING FORECAST

Actual FY 2019		
Actual YTD FY 2020		
Estimate EOY FY 2020		
Orig. Budget FY 2020		Final Amended Budget
FY 2020		
1-13004	Postage & Freight	940		233		466		865		865		
1-13005	Printing & Binding	1,673		485		970		1,399		1,399		
1-13007	   Legal Ads	906 	 	118 	 	236 	 	1,547 	 	1,547 		
	 	TOTAL CLERK TO THE BOARD	11,135 	 	3,149 	 	6,298 	 	12,653 -	 	12,653 		
	Legal Services						
1-19001	General Counsel	20,129	5,673	11,346	31,271	31,271	32,053	
1-23001	   Special Counsel	1,771 	 	334 	 	668 	 	3,211 	 	3,211 	3,291	
	 	TOTAL LEGAL COUNSEL	21,900 	 	6,007 	 	12,014   - 	34,482    - 	34,482 	35,344	
	
Engineering Services				
1-26002	   Engineering Services	9,832 	 	2,714 	 	5,428	 	38,658	 	38,658 	39,624	
	 	TOTAL ENGINEERING	9,832 	 	2,714 	 	5,428   - 	38,658    - 	38,658 	39,624	
	
Pollution Control				
1-29002	 Regulatory & Permit Fees	- 	 	- 	 	-	 	-	 	-		-	
	 	TOTAL POLLUTION CONTROL	- 	 	- 	 	-   - 	-   - 	- 	-	
	
ADMINISTRATION DIVISION				
	Personnel				
1-15001	Regular Salaries	249,460	137,670	275,340	319,792	317,792	331,737	
1-15002	Overtime	2,477	1,083	2,166	1,440	2,440	2,501	
1-15003	FICA	19,190	12,539	25,078	28,948	28,871	30,039	
1-15004	Retirement Contributions	22,539	14,320	28,640	32,832	32,742	34,101	
1-15005	Health/Life/Dental Insurance	362,094	237,928	475,856	455,740	457,740	503,514	
1-15006	Workers Comp	21,575	13,906	27,812	22,032	22,032	22,473	
1-15007	Unemployment Insurance	-		-	2,005	2,005	2,055	
1-15010	Uniforms	724	1,539	1,762	1,762	1,762	1,806	
1-15012	Training, Cont. Educ., and Licensing	775	663	1,326	2,616	3,616	5,706	
1-15013	Vehicle Allowance	6,814	3,600	7,200	7,200	7,200	7,200	
1-15014	Annual PTO	-		-	5,395	5,395	5,530	
1-15015	Cell Stipend	 	- 	 	155 	310	1,007	1,007	1,032	
Total Administration Personnel: 	685,648 
ADMIN Operating	 	423,403 	 	845,490	880,769	882,602	947,694 	
1-33001	Other Contractual Services	46,317	42,190	78,000	77,780	77,780	79,725	
1-33002	Website Maintenance	3,630	2,304	4,608	6,997	6,997	7,137	
1-33004	Water - Irrigation	2,982	1,973	3,950	3,950	3,950	4,029	
1-33005	Telephone & Cell Service	8,228	6,488	12,668	12,668	12,668	12,921	
1-33006	Postage & Freight	976	250	500	1,108	1,108	1,130	
1-33007	Electricity Services	2,585	1,645	3,290	5,090	5,090	5,446	
1-33010	Equipment Leasing	4,786	(204)	3,487	3,487	3,487	3,557	
1-33011	Administration Maintenance	981	71	142	3,315	3,315	3,381	
1-33018	Contingencies - Hurricane	7,081	733	1,466	20,400	20,400	20,400	
1-33019	Office Supplies	3,268	1,530	3,060	3,987	3,987	4,087	
1-33020	Fuel & Lubricants - Vehicle	27,834	11,972	23,944	36,601	36,601	38,431	
1-33021	Operating Supplies and Expenses	3,601	3,029	6,058	7,022	7,022	7,198	
1-33022	Computer Software	295	88	176	3,263	3,263	3,328	
1-33023	Computer Hardware/ Supplies	9,772	2,319	2,500	2,500	2,500	2,500	
1-33024	Fuel & Lubricants - Equipment	12,498	5,363	10,726	14,444	14,444	15,166	
1-33025	Minor Construction Expenses	900		-	-	-	-	

ST. LUCIE WEST SERVICE DISTRICT GENERAL FUND

Estimate EOY FY 2020		
Orig. Budget FY 2020		Final Amended Budget
FY 2020		
Budget FY 2021	

FIVE YEAR OPERATING FORECAST

1-33101
1-33102
1-33103

Total Administration Operating: Capital Outlay Administration
Equipment Building Other
Total Administration Capital Outlay:

Actual FY 2019
135,736

- 7,251
140,339
147,590

Actual YTD FY 2020
79,751

30,218

30,218

 	154,575	202,612	202,612	208,436 

- 682,500
-

- 682,500
-

- 682,500
-

45,000
-
-

 	682,500	682,500	682,500	45,000 

  
 	TOTAL ADMINISTRATION	968,974	 	533,372	 	1,682,565	 	1,765,881	 	1,767,714	1,201,130 

1-14001
1-14002
1-14003
1-14004
1-14008
1-14010
1-14011
1-14012

AQUATICS DIVISION
Personnel
Regular Salaries	261,588
Overtime	15,161
FICA	20,476
Retirement Contributions	21,471
Uniforms	2,630
Training, Cont. Educ., and Licensing	1,657 Annual PTO		-
Cell Stipend	 	170 
Total Aquatics Personnel: 	323,154 

128,587

257,174
10,430
19,698
22,336
4,490
3,138
- 240

284,404
20,161
23,614
27,411
3,998
3,353
3,602
514

275,404
20,161
22,925
26,601
3,998
3,353
3,602
514

282,289
20,665
23,499
27,266
4,098
3,437
3,692
527

5,215
9,849
11,168
2,245
1,569

 	120 
 	158,753	 	317,506	367,057	356,558	365,473 

1-31001
1-31003
1-31005
1-31009
1-31011

Aquatics Operating
Operations & Maintenance Svc	10,282
Disposal Fees	1,320
Operating Supplies	6,061
Equipment Maintenance	12,220
Chemicals	101,750

5,623

3,647
4,933
29,721

11,246	11,497	13,497	13,834
-	3,175	3,175	3,254
7,294	8,527	7,027	7,203
9,866	14,047	14,047	14,398
59,442	134,634	134,634	138,000

1-31012

1-31101
1-31102
1-31103

Machinery & Equipment	 	3,730 
Total Aquatics Operating: 	135,364 Capital Outlay Aquatics
Equipment	55,575
Building	7,517
Other	-

 	1,078	 	2,156	 	7,374	 	5,374 
 	45,002	 	90,004	 	179,254	 	177,754 

134,200
15,016
-

134,200
-
-

134,200
15,016
-

10,000
-
-

3,874
14,500
-

5,508
 	182,197 

Total Aquatics Capital Outlay:	63,091
TOTAL AQUATICS DIVISION	521,609 STORM WATER MANAGEMENT DIVISION
Personnel

18,374
222,129

 	149,216	134,200	149,216	10,000 

 	556,726	 	680,511    -	683,528	557,670 

1-16001	Regular Salaries	344,208	158,149	316,298	360,680	307,680	310,372	
1-16002	Overtime	19,652	2,819	5,638	19,768	16,768	17,187	
1-16003	FICA	27,059	11,940	23,880	29,627	25,572	25,594	
1-16004	Retirement Contributions	32,689	14,497	28,994	34,240	29,470	29,480	
1-16008	Uniforms	2,317	2,038	3,728	3,728	3,728	3,821	
1-16010	Training, Cont. Educ., and Licensing	3,095	2,873	3,500	1,804	3,554	3,643	
1-16011	Annual PTO	-		-	6,130	6,130	6,283	
1-16012	Cell Stipend	 	170 	 	110 	220	701	701	719	
Total Storm Water Personnel: 	429,191	 	192,426	 	382,258	456,678	393,603	397,099 
Storm Water Operating	-	
1-34001	Operations & Maintenance Svc	56,643	43,645	87,290	55,931	65,931	62,579	
1-34002	Laboratory Services	3,867	1,033	2,066	5,350	3,850	3,946	
1-34004	Disposal Fees	1,522	488	976	2,165	2,165	2,219	

1-34005
1-34006
1-34007
1-34008
1-34009
1-34011
1-34014

1-34101
1-34102
1-34103

ST. LUCIE WEST SERVICE DISTRICT GENERAL FUND

Actual	
Actual YTD	
Estimate EOY	
Orig. Budget	Final Amended
Budget	
Budget	
	FY 2019	FY 2020		FY 2020	FY 2020	FY 2020	FY 2021	
Operating Supplies	11,108	2,902		5,804	14,287	12,287	12,594	
Storm Ditch Maint	-			-	-	-	-	
Landscape Materials	24,935	35,562		35,000	35,000	45,000	35,000	
Vehicle Maintenance	4,961	1,640		3,280	8,284	7,284	7,466	
Equipment Maintenance	18,471	12,749		23,498	21,205	23,205	23,785	
Chemicals	1,578	-		-	2,766	2,766	2,835	
Electricity Services	 	3,823 	 	2,041 		 	4,082 	 	3,380 	 	5,880 	6,292	
Total Storm Water Operating:	 	126,907 	 	100,060 		 	161,996 	 	148,368 	 	168,368 	 	156,716 	
Capital Outlay Storm Water			
Equipment	76,747	98,508		-	108,000	108,000	60,000	
Building	-	20,646		65,000	-	65,000	-	
Other - GIS Mapping	-			-	-	-	-	
Total Storm Water Capital Outlay:	76,747	119,154		 	65,000		108,000		173,000		60,000 	
					
TOTAL STORM WATER MANAGEMENT DIVISION	632,845	411,640		 	609,254 	 	713,046		734,971		613,815 	

FIVE YEAR OPERATING FORECAST

1-17001
1-17002
1-17003
1-17004
1-17008
1-17010
1-17011
1-17012

1-35001
1-35003
1-35004
1-35006
1-35008

EXOTIC PLANT REMOVAL DIVISION
Personnel
Regular Salaries	149,607
Overtime	4,845
FICA	11,565
Retirement Contributions	13,860
Uniforms	2,144
Training, Cont. Educ., and Licensing	213
Annual PTO	-
Cell Stipend	 	- 
Total Exotic Plant Personnel: 	182,234 Exotic Plant Operating
Operations & Maintenance Svc	20,204
Disposal Fees	4,640
Operating Supplies	15,853
Vehicle Maintenance	3,258
Chemicals	4,632

89,284
2,203
6,825
7,303
2,103
522

 	108,240 

14,537
2,380
6,704
3,134
1,218

29,074
4,760
13,408
6,268
2,436

178,568	198,621	248,621	254,837	
4,406	5,422	8,422	8,633	
13,650	15,863	19,918	20,415	
14,606	18,364	23,134	23,712	
4,206	3,185	3,185	3,265	
1,044	1,224	1,224	1,255	
-	2,842	2,842	2,913	
-	468	468	480	
 	216,480	245,989	307,814	315,510 	

-
27,666	28,358
6,257	6,413
18,554	19,018
7,226	7,407
7,472	7,659

1-35010

Maintenance Contracts	 	71,871 
Total Exotic Plant Operating: 	120,457 Capital Outlay Exotic Plant

 	28,749	 	59,000 
 	56,722	 	114,946 

 	59,000 

24,666	
7,257	
18,554	
7,226	
5,472	
 	59,000 	
 	122,175 	

 	126,175 

59,000
 	127,855 

1-35101
1-35102
1-35103

Equipment	-
Building	7,517
Other	-
Total Exotic Plant  Capital Outlay:	7,517

8,317
14,500
-
22,817

10,000	10,000	10,000
15,017	-	15,017
-	-	-
25,017	10,000	25,017

68,000
-
- 68,000

TOTAL EXOTIC PLANT REMOVAL DIVISION	310,208	187,779		 	356,443 		 	378,164	459,006	511,365 	

SHOP OPERATIONS DIVISION
Personnel			
1-18001	Regular Salaries	42,086	22,350	44,700	46,586	46,586	47,751	
1-18002	Overtime	2,866	800	1,600	5,412	5,412	5,547	
1-18003	FICA	3,367	1,729	3,458	3,978	3,978	4,077	
1-18004	Retirement Contributions	3,610	2,084	4,168	4,680	4,680	4,797	
1-18013	Uniforms	213	293	586	602	602	617	

ST. LUCIE WEST SERVICE DISTRICT GENERAL FUND

Actual FY 2019
Training, Cont. Educ., and Licensing	747
Annual PTO	-
Cell Stipend	 	- 
Total Shop Personnel: 	52,890 
Shop Operating
Operations & Maintenance Svc	4,964
Disposal Fees	960
Operating Supplies	3,916
Machinery & Equipment	 	6,554 
Total Shop Operating: 	16,393 
Capital Outlay Shop
Equipment	33,758
Building	-
Other	-	
Actual YTD	
	FY 2020	
	202	
	 	- 	
	 	27,458 	
	5,555	
	527	
	2,157	
	 	3,812 	
	 	12,051 	
	11,675	
	-	
	-	
Total Shop Capital Outlay:	33,758	11,675	
			
SHOP OPERATIONS DIVISION	103,041	51,184	

		Final Amended		
Estimate EOY	Orig. Budget	Budget	Budget	
FY 2020	FY 2020	FY 2020	FY 2021	
404	1,740	1,740	1,784	
-	480	480	492	
-	250	250	256	

FIVE YEAR OPERATING FORECAST

										
										
1-18015										
1-18016										
1-18017			
 	54,916			
63,728			
63,728	
-		
65,321 	
1-36001			10,110		7,875		9,875		10,122	
1-36002			1,054		2,239		2,239		2,295	
1-36003			4,314		6,064		6,064		6,216	
1-36006			 	7,624 		 	10,604 		 	10,604 		10,869	
			 	23,102 		 	26,782 		 	28,782 		 	29,502 	
1-36101			12,000	12,000	12,000	5,000	
1-36102			-	-	-	-	
1-36103			-	-	-	-	
			 	12,000	

 	90,018 	12,000	

 	102,510		12,000	

104,510		5,000 

99,823 	
Total Operating Expenses	 	2,748,012	 	1,565,528	 	3,499,826	3,937,856	 	4,047,473	3,276,669 NON-OPERATING INCOME AND EXPENSES
Other Expense

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

CAPITAL IMPROVEMENT 								
Capital Improvement Program R&R	53,546			53,619	53,619	53,619	53,619		
Add R&R Funding / Grant Revenue	30,000			40,000	40,000	40,000	100,000		
Add SWD funds from City for DS commitment	11,777			9,909	9,909	9,909	8,862		
Land Sale Transfer to R&R Funding	 	- 	 			 		 	-		 	-		-		
TOTAL OTHER CAPITAL EXPENSES R&R FUND: 	95,323 	 	- 	 	103,528 	 	103,528	103,528 	 	162,481		
Total Expenses	  $	3,231,558	$	1,565,528	$	3,993,445	$	4,431,475 		  $	4,541,092 		  $	3,830,288		
Total Revenues	  $	3,375,230	$	2,855,762	$	3,352,321	$	3,341,090 		  $	3,352,321 	$	3,341,100		

(489,188)

Surplus/(Deficit)	143,672	1,290,234	(641,124)	(1,090,385)	(1,188,771)

Available Operating Cash Balance (Ending)

  $	3,562,964	$	4,853,198	$	2,921,840	$	2,472,579	$

2,374,193	$

1,885,005

ST. LUCIE WEST SERVICE DISTRICT GENERAL FUND
FIVE YEAR OPERATING FORECAST

Forecast

FY 2022	FY 2023	FY 2024	FY 2025

	
General Fund Balance (Beginning)	

1,885,005	1,538,890	1,131,573	942,948

1-04001
1-04002
1-04003
1-04004
1-04005
1-04006
1-04007
1-04008
1-04009
1-04010

1-04012

OPERATING REVENUE
Permit Fees Grant Revenue
Miscellaneous Fees
Storm Water Drainage Fees From City Project Maintenance Fees
Interest
Special Maintenance Assessments Interfund Transfers
Miscellaneous Income WMB Prepayment Land Sale
Stormwater Drainage from City for Bond

-	
-	
-	
1,828,032	
40,569	
121	
1,179,389	
-	
-	
-	

 	
-	
-	
-	
1,828,032	
40,569	
133	
1,286,389	
-	
-	
-	

 	
-	
-	
-	
1,828,032	
40,569	
146	
1,478,989	
-	
-	
-	

 	
-	
-	
-	
1,828,032	
40,569	
161	
1,671,589	
-	
-	
-	

391,138	392,017	388,270	388,270

1-04014	  Stormwater Drainage from  City for Lake Harvey R&	8,862 	 	7,983 	 	11,730 	 	11,730 	
	 	Total Revenues	$	3,448,111 	   $	3,555,123 	  $	3,747,736 	   $	3,940,351 	

OPERATING EXPENSES	
 Board of Supervisors	
Executive Salaries	12,000	12,000	12,000	12,000	
FICA	918	918	918	918	
Board Meeting Expenses	2,668	2,727	2,787	2,848	
TOTAL BOARD OF SUPERVISORS	15,586	15,645	15,705	15,766	

1-05001
1-05002
1-05015

District Manager	
01	Assessment Fees & Costs	
03	Operations & Maintenance Services	
05	Management Contract	
09      Travel & Per Diem		
 	TOTAL  DISTRICT MANAGER		

8,933	9,130	9,331	9,536	
1,100	1,124	1,149	1,174	
45,644	46,648	47,674	48,723	
865     		884     		903     		923 	
56,542     		57,786     		59,057     		60,356 	

1-060
1-060
1-060
1-060

Finance	
01	Dissemination Agent	
02	Arbitrage	
04	Accounting Services	
05	Auditing	
07	Banking Services	
09	Property & Casualty Insurance	
18     Property Taxes & Assessments		
 	TOTAL FINANCE		

2,030	2,030	2,030	2,030	
1,946	1,989	2,033	2,078	
33,586	34,325	35,080	35,852	
13,676	13,977	14,284	14,598	
727	743	759	776	
59,041	72,222	62,666	52,919	
24,064     		24,064     		24,064     		24,064 	
135,070     		149,350     		140,916     		132,317 	

1-070
1-070
1-070
1-070
1-070
1-070
1-070

Grant Management	
Contractual Services -GM	1,265	1,293	1,321	1,350	
TOTAL GRANT MANAGEMENT	1,265	1,293	1,321	1,350	

1-12001

Clerk to the Board	
02	Other Contractual Services	

1-130	9,262	9,466	9,674	9,887

Postage & Freight	
Printing & Binding	
   Legal Ads		
 	TOTAL CLERK TO  THE BOARD		

1-13004
1-13005
1-13007

Legal Services	
01	General Counsel	
01      Special Counsel		
 	TOTAL  LEGAL COUNSEL		

1-190
1-230

Engineering Services	
02      Engineering Services		
 	TOTAL ENGINEERING		

1-260

Pollution Control	
02    Regulatory & Permit Fees		
 	TOTAL  POLLUTION CONTROL		

1-290

ST. LUCIE WEST SERVICE DISTRICT GENERAL FUND
FIVE YEAR OPERATING FORECAST

Forecast	
FY 2022	FY 2023	FY 2024	FY 2025	
907	927	947	968	
1,466	1,498	1,531	1,565	
1,621     		1,657     		1,693     		1,730 	
13,256     		13,548     		13,845     		14,150 	

32,758	33,479	34,216	34,969	
3,363     		3,437     		3,513     		3,590 	
36,121     		36,916     		37,729     		38,559 	

40,496     		41,387     		42,298     		43,229 	
40,496     		41,387     		42,298     		43,229 	

1-15001
1-15002
1-15003
1-15004
1-15005
1-15006
1-15007
1-15010
1-15012
1-15013
1-15014
1-15015

ADMINISTRATION DIVISION

-     		-     		-     		- 	
-     		-     		-     		- 	

339,035	
2,556	
30,687	
34,851	
538,760	
22,922	
2,100	
1,846	
5,832	
7,200	
5,652	
 	1,055		
 	992,496		

346,494	
2,612	
31,350	
35,618	
576,473	
23,380	
2,146	
1,887	
5,960	
7,200	
5,776	
1,078		
1,039,974		

354,117	
2,669	
32,028	
36,401	
616,826	
23,848	
2,193	
1,929	
6,091	
7,200	
5,903	
1,102		
1,090,307		

361,908	
2,728	
32,720	
37,202	
660,004	
24,325	
2,241	
1,971	
6,225	
7,200	
6,033	
1,126 	
1,143,683 	

Personnel Regular Salaries Overtime
FICA
Retirement Contributions Health/Life/Dental Insurance Workers Comp Unemployment Insurance Uniforms
Training, Cont. Educ., and Licensing Vehicle Allowance
Annual PTO Cell Stipend

Total Administration Personnel: ADMIN Operating

1-33001	Other Contractual Services	
1-33002	Website Maintenance	
1-33004	Water - Irrigation	
1-33005	Telephone & Cell Service	
1-33006	Postage & Freight	
1-33007	Electricity Services	
1-33010	Equipment Leasing	
1-33011	Administration Maintenance	
1-33018	Contingencies - Hurricane	
1-33019	Office Supplies	
1-33020	Fuel & Lubricants - Vehicle	
1-33021	Operating Supplies and Expenses	
1-33022	Computer Software	
1-33023	Computer Hardware/ Supplies	
1-33024	Fuel & Lubricants - Equipment	
1-33025	Minor Construction Expenses	

 	
81,479	
7,280	
4,110	
13,179	
1,153	
5,827	
3,628	
3,449	
20,400	
4,177	
40,353	
7,356	
3,395	
-	
15,924	
-	

 	
83,272	
7,426	
4,192	
13,443	
1,176	
6,235	
3,701	
3,518	
20,400	
4,269	
42,371	
7,518	
3,463	
-	
16,720	
-	

 	
85,104	
7,575	
4,276	
13,712	
1,200	
6,671	
3,775	
3,588	
20,400	
4,363	
44,490	
7,683	
3,532	
-	
17,556	
-	

 	
86,976	
7,727	
4,362	
13,986	
1,224	
7,138	
3,851	
3,660	
20,400	
4,459	
46,715	
7,852	
3,603	
-	
18,434	
-	

ST. LUCIE WEST SERVICE DISTRICT GENERAL FUND
FIVE YEAR OPERATING FORECAST

Forecast

FY 2022	FY 2023	FY 2024	FY 2025

Total Administration Operating:	 	211,710		217,704	223,925	230,387 	
Capital Outlay Administration			
Equipment	-	-	-	-	
Building	-	-	-	-	
Other	 	-		-	-	- 	
Total Administration Capital Outlay:	 	-		-	-	- 	

1-33101
1-33102

 	TOTAL ADMINISTRATION	

AQUATICS DIVISION	1,204,206 	 	1,257,678 	 	1,314,232 	 	1,374,070 	
Personnel	
Regular Salaries	288,499	294,846	301,333	307,962	
Overtime	21,120	21,585	22,060	22,545	
FICA	24,016	24,544	25,084	25,636	
Retirement Contributions	27,866	28,479	29,105	29,746	
Uniforms	4,188	4,280	4,374	4,470	
Training, Cont. Educ., and Licensing	3,513	3,590	3,669	3,750	
Annual PTO	3,773	3,856	3,941	4,028	
Cell Stipend	 	539		551		563		575 	
Total Aquatics Personnel: 	373,514		381,731		390,129		398,712 	
Aquatics Operating	
Operations & Maintenance Svc	14,138	14,449	14,767	15,092	
Disposal Fees	3,326	3,399	3,474	3,550	
Operating Supplies	7,361	7,523	7,689	7,858	
Equipment Maintenance	14,715	15,039	15,370	15,708	
Chemicals	141,036	144,139	147,310	150,551	
Machinery & Equipment	 	5,629 	 	5,753 	 	5,880 	 	6,009 	
Total Aquatics Operating: 	186,205 	 	190,302 	 	194,490 	 	198,768 	
Capital Outlay Aquatics	
Equipment	40,000	15,000	-	
Building	-	-	-	-	
Other	 	-		-		-		- 	
Total Aquatics Capital Outlay: 	-		40,000		15,000		- 	
TOTAL AQUATICS DIVISION	559,719	612,033	599,619	597,480	
STORM WATER MANAGEMENT DIVISION	
Personnel	
Regular Salaries	317,200	324,178	331,310	338,599	
Overtime	17,565	17,951	18,346	18,750	
FICA	26,157	26,732	27,320	27,922	
Retirement Contributions	30,129	30,792	31,469	32,161	
Uniforms	3,905	3,991	4,079	4,169	
Training, Cont. Educ., and Licensing	3,723	3,805	3,889	3,975	
Annual PTO	6,421	6,562	6,706	6,854	
Cell Stipend	 	735		751		768		785 	
Total Storm Water Personnel: 	405,835		414,762		423,887		433,215 	
Storm Water Operating	
Operations & Maintenance Svc	63,956	65,363	66,801	68,271	
Laboratory Services	4,033	4,122	4,213	4,306	
Disposal Fees	2,268	2,318	2,369	2,421	

1-33103

1-14001
1-14002
1-14003
1-14004
1-14008
1-14010
1-14011
1-14012

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

1-31101
1-31102
1-31103

1-16001
1-16002
1-16003
1-16004
1-16008
1-16010
1-16011
1-16012

1-34001
1-34002
1-34004

ST. LUCIE WEST SERVICE DISTRICT GENERAL FUND

Operating Supplies	12,871	13,154	13,443	13,739	
Storm Ditch Maint	-	-	-	-	
Landscape Materials	25,000	25,000	25,000	25,000	
Vehicle Maintenance	7,630	7,798	7,970	8,145	
Equipment Maintenance	24,308	24,843	25,390	25,949	
Chemicals	2,897	2,961	3,026	3,093	
Electricity Services	 	6,607 	 	6,937 	 	7,284 	 	7,648 	
Total Storm Water Operating: 	149,570 	 	152,496 	 	155,496 	 	158,572 	
Capital Outlay Storm Water	
Equipment	40,000	-			
Building	-	-	-	-	
Other - GIS Mapping	 	-		-		-		- 	
Total Storm Water Capital Outlay: 	40,000		-		-		- 	
TOTAL  STORM WATER MANAGEMENT DIVISION	595,405	567,258	579,383	591,787	

FIVE YEAR OPERATING FORECAST

Forecast	
	FY 2022	FY 2023	FY 2024	FY 2025	
1-34005		
1-34006		
1-34007		
1-34008		
1-34009		
1-34011		
1-34014		

1-34101		
1-34102		
1-34103		

EXOTIC PLANT REMOVAL DIVISION	
Personnel	
Regular Salaries	260,443	266,173	272,029	278,014	
Overtime	8,823	9,017	9,215	9,418	
FICA	20,864	21,323	21,792	22,272	
Retirement Contributions	24,234	24,767	25,312	25,869	
Uniforms	3,337	3,410	3,485	3,562	
Training, Cont. Educ., and Licensing	1,283	1,311	1,340	1,369	
Annual PTO	2,977	3,042	3,109	3,177	
Cell Stipend	 	491	502	513	524 	
Total Exotic Plant Personnel: 	322,452	329,545	336,795	344,205 	
Exotic Plant Operating	
Operations & Maintenance Svc	28,982	29,620	30,272	30,938	
Disposal Fees	6,554	6,698	6,845	6,996	
Operating Supplies	19,436	19,864	20,301	20,748	
Vehicle Maintenance	7,570	7,737	7,907	8,081	
Chemicals	7,827	7,999	8,175	8,355	
Maintenance Contracts	 	59,000 	59,000 	- 	- 	
Total Exotic Plant Operating: 	129,369 	130,918 	73,500 	75,118 	
Capital Outlay Exotic Plant	
Equipment	11,000	40,000	-	
Building	-	-	-	-	
Other	 	-	-	-	- 	
Total Exotic Plant  Capital Outlay: 	11,000	40,000	-	- 	
TOTAL EXOTIC PLANT REMOVAL DIVISION	462,821	500,463	410,295	419,323	

1-17001
1-17002
1-17003
1-17004
1-17008
1-17010
1-17011
1-17012

1-35001
1-35003
1-35004
1-35006
1-35008
1-35010

1-35101
1-35102
1-35103

SHOP OPERATIONS DIVISION	
Personnel	
01	Regular Salaries	
02	Overtime	
03	FICA	
04	Retirement Contributions	
13	Uniforms	

48,802	
5,669	
4,167	
4,902	
631	

49,876	
5,794	
4,259	
5,010	
645	

50,973	
5,921	
4,352	
5,120	
659	

52,094	
6,051	
4,448	
5,233	
673	

1-180
1-180
1-180
1-180
1-180

ST. LUCIE WEST SERVICE DISTRICT GENERAL FUND
FIVE YEAR OPERATING FORECAST

Forecast

Training, Cont. Educ., and Licensing	1,823	1,863	1,904	1,946	
Annual PTO	503	514	525	537	
Cell Stipend	 	262	268	274	280 	
Total Shop Personnel: 	66,759	68,229	69,728	71,262 	
Shop Operating	
Operations & Maintenance Svc	10,345	10,573	10,806	11,044	
Disposal Fees	2,345	2,397	2,450	2,504	
Operating Supplies	6,353	6,493	6,636	6,782	
Machinery & Equipment	 	11,108 	11,352 	11,602 	11,857 	
Total Shop Operating: 	30,151 	30,815 	31,494 	32,187 	
Capital Outlay Shop	
Equipment	-	-	-	-	
Building	-	-	-	-	
Other	 	-	-	-	- 	
Total Shop Capital Outlay: 	-	-	-	- 	
SHOP OPERATIONS DIVISION	96,910	99,044	101,222	103,449	

1-18015
1-18016
1-18017

1-36001
1-36002
1-36003
1-36006

1-36101
1-36102

300,000	
92,017 	
392,017 	

310,000	
 	82,663 	
 	392,663 	

315,000	
 	73,270 	
 	388,270 	

315,000	
 	73,270 	
 	388,270 	

1-36103

FY 2022	FY 2023	FY 2024	FY 2025

   

Total Operating Expenses

NON-OPERATING INCOME AND EXPENSES	
Other Expense	

DEBT SERVICE EXPENSES	
13	Principal 2014 Bond Issue - sent to Trustee	
13	Interest 2014 Bond issue - sent to Trustee	 		
TOTAL  DEBT SERVICE:  		

1-040
1-040

 	3,217,397 	3,352,401 	3,315,622 	3,391,836 

(346,115)	(407,317)	(188,625)	(85,064)	
  $		1,538,890 	$	1,131,573	$	942,948	$	857,884	

CAPITAL IMPROVEMENT 	
Capital Improvement Program R&R	56,829	60,039	70,739	83,579	
Add R&R Funding / Grant Revenue	120,000	150,000	150,000	150,000	
Add SWD funds from  City for DS commitment	7,983	7,337	11,730	11,730	
Land Sale Transfer to R&R Funding	 	-	 	-	 	-		-	
TOTAL OTHER CAPITAL EXPENSES R&R FUND: 	184,812 	217,376 	232,469 	245,309 	

Total Expenses	  $	3,794,226 		   $	3,962,440 		  $	3,936,361 		   $	4,025,415 	
Total Revenues

Surplus/(Deficit)	  $	3,448,111 		   $	3,555,123 		  $	3,747,736 		   $	3,940,351 	

Available Operating Cash Balance (Ending)

GENERAL FUND RENEWAL & REPLACEMENT FUND

Actual FY
 	2019		Actual FY
2020		
FY 2020 	

    FY 2021 FY 2022 FY 2023 FY 2024 FY 2025 

ADD REVENUES:

1,079,797	471,196	248,479	177,403	124,280	102,547	87,238

Grant Revenue	-	
Interest Revenues	-	-	-	-	-	-	-	
5% Recommended Annual Transfer + Additional Annual Transfer	53,546	53,619	53,619	53,619	56,829	60,039	70,739	
Additional funds from General Surplus Funds	30,000	40,000	100,000	120,000	150,000	150,000	150,000	
Excess Storm Water Fees - Bonds	11,777	9,909	8,862	7,983	7,337	11,730	11,730	

Estimated Beginning Fund Balance	

TOTAL REVENUES AND FUNDS AVAILABLE	1,175,120	574,724	410,960	359,005	338,446	324,316	319,707

DEDUCT 
EXPENDITURES:	
WM001	1-46001	Stormwater Emergency Renewal and Replacement	
WM013	1-46003	Basin 4E & 5	
WM014	1-46004	Basin 2C Wetland Vertical Relocation & Storage	
WM017	1-46007	Street to Pond Repairs (POA)	
WM018	1-46008	Basin 2C 3B interconnect	
WM019	1-46009	Lake Harvey Improvements	
WM023	1-46013	Lift Station #1 Relocation	
WM024	1-46014	6B Relocation Project	
WM025	1-46015	CCE Stormwater Improvement Projects	

116,287	84,218	291,245	
		-	

233,557	
-	

234,725	235,899	237,078	238,263

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

4,591			
583,046			
 	-		6,600		35,000 	

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

TOTAL EXPENDITURES	703,924	326,245	233,557	234,725	235,899	237,078	238,263

FUND BALANCE, SEPTEMBER 30	 	471,196	248,479	177,403	124,280	102,547	87,238	81,444

REVENUE SOURCES

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

General Fund Revenues

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

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

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

Storm Water Drainage Fees
Revenue received from the City of Port St. Lucie for the assessment placed on property owners for the maintenance of the Storm Water Drainage system. Presently the District receives 75% of the total amount assessed on property owners of the District. District will receive additional funding from any increase that the City levies for additional funding. Currently at $163.00 per ERU.

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

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

Special Assessments
Non-advalorem tax revenue received from the property owners of the District for the maintenance and operational costs of the District. The special assessment fee proposed rate is $106.00 per ERU.

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

Storm Water Drainage Fees for Land Purchase Bond Payment
Revenue received from the City of Port St. Lucie for the assessment placed on property owners for the maintenance of the Storm Water Drainage system. Presently the District receives 75% of the total amount assessed on property owners of the District. District will receive additional funding $400,000 for land purchase bond payment.

OPERATING EXPENSE’S

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

Board of Directors

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

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

Board Meeting Expenses
This includes expenses directly relating to board meetings, including location charges and/or any other charges incurred.

District Manager

Assessment Program
Charges for the Assessment program including placing the assessment on the tax rolls.

Operations & Maintenance Services
Includes expenses for general maintenance contracts for services. Such services are provided for special studies and operating maintenance by outside contractors.

Management Contract
Charges directly relating to the District Manager’s service contract. The charge for FY 2021 is based on the Contract for the District Manager which is shared between the Water & Sewer Fund 50% and the General Fund 50%.

Travel & Per Diem
Charges billed directly from the SDS, Inc. or the District Manager for travel expenses as allowed by the contract for District Business. All charges are billed in accordance with Section 112.061, Florida Statutes.

Finance

Dissemination Agent
This line includes charges for a dissemination agent who prepares reports regarding the compliance with bond issues. Budget assumes no increase from previous year’s expenses.

Arbitrage
This line includes charges relating to the annual arbitrage review relating to interest earned versus interest paid. Budget assumes a minor increase from previous year’s expenses.

Accounting Services
This includes the contracted services for Financial Services with SDS, Inc. The expense is shared with the Water & Sewer Fund.

Auditing
This includes expenses that are incurred from the District’s Annual Financial Audit as required by Florida Statutes. This amount is split between the Water & Sewer Fund and the General Fund, 56% and 44% respectively.

Banking Services
Charges for banking services such as bank service charges and trust account administration expenses.

Property & Casualty Insurance
This expense includes the annual insurance premium that provides protection for the Districts general liability, auto and property coverage. A minor increase is assumed for the FY2021 Budget year. Coverage is from October 1 through September 30 each year.

Property Taxes & Assessments
Charges from St. Lucie County for placing the special assessments on the tax roll. Charge is equal to 2% of the total assessments placed on the tax roll and for 15% of the City of PSL Stormwater Special Assessment section of the Interlocal Agreement.

Grant Management

Contractual Services
Contractual services provided by a Grant Coordinator if needed.

Clerk to the Board

Other Contractual Services
Contractual services provided by SDS, Inc for the Board Clerk and records service provided. This expense is shared with the Water & Sewer Fund.

Postage & Freight
This line item includes postages charges that are invoiced from the Board Clerks office. These charges include postage charges for sending out regular mail and vendor checks.

Printing & Binding
Charges for printing and binding agendas, packages, audit reports and budget materials as well as copy charges for the normal daily work flow.

Legal Ads
Charges for legal ads posted in the local newspapers for notices of Board meetings and Public Hearings.

General Counsel

Legal Services
Legal fees associated with the District’s Attorney. These fees include charges for regular legal business matters within the District.

Special Counsel

Legal Services
Legal fees associated with any labor matters the District may have. For the FY2021 budget this line item particularly refers to legal matters regarding labor issues.

Engineering Services

Engineering Services
Charges billed from the District Engineer office. These charges include Work Authorization preparation, Board meeting assistance as well as any other engineering expense relating to the General Fund activities.

Pollution Control

Regulatory & Permit Fees
The District is required to pay an annual fee for the regulatory permit for Pollution Control.

GENERAL FUND ADMINISTRATION DIVISION

Personnel Expenses

Regular Salaries
Includes Administration Division employee’s basic salaries. The total budget is estimated using a tabulation of all approved positions, applying the appropriate increases and allowing a factor for unfilled vacancies. There are no new positions planned for this FY. This year we are proposing to give a 2.5% increase to all employees based on the Bureau of Labor Statics CPI. This also reflects for license or certifications increases.

Overtime
This line includes overtime expenses.

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

Retirement Contributions
After one year of employment the District provides a 9.0% contribution into a SEP IRA for all full-time employees. This compensation is paid on a monthly basis.

Health, Life and Dental Insurance
This includes health, life and dental insurance benefits provided to all employees of the District.

Workers Compensation
The District provides workers compensation to any employee who is injured while at work. Under the provisions of the Florida Workers Compensation law, a no-fault insurance plan which is supervised by the State of Florida, the District pays for 100% of these benefits.

Unemployment Compensation
The District is required to reimburse the Unemployment Compensation Fund for any unemployment claims paid on behalf of the District.

Uniforms
The District provides an allotted amount of uniforms and/or safety equipment for all District employees each year depending on their position.

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

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

Annual PTO
The District provides personal leave and allows a maximum cash-out each year, this code covers the maximum exposure for each FY.

Cell Phone Stipend
The District provides optional cell phone stipend to all employees, this code covers the maximum exposure for each FY.

Administration (Operating)

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

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

Water – Irrigation
This covers the expense of using irrigation water on District owned common ground areas and the District Utility and Maintenance site, including the Administration Building.

Telephone & Cell Services
These charges include the landline telephone service that is used in the District office as well as cellular phone services. District Staff will continue to look at alternatives in the 2021 budget year to reduce costs of communications.

Postage & Freight
This line item includes postages charges for the District.

Electricity Services
Includes electricity charges for grounds and signs as well as a split for the administrative building owned by the District.

Equipment Leasing
The District has one copier that is leased.

Administrative Maintenance
These charges include weekly cleaning of the District’s buildings. This also includes extra services such as carpet cleaning and furniture upholstery.

Contingencies Hurricane
This account is allocated to fund any extraordinary expenses the District incurs relating to hurricane preparation and/or damages to District property for budget year 2021.

Office Supplies
Includes general supply charges for the operations of the Districts offices.

Fuel & Lubricants-Vehicles
Fuel purchased for all vehicles used in the General Fund. The FY2021 shows an increase of 5%.

Operating Supplies and Expenses
Supplies bought for products used by district employees such as soap, air fresheners, towels, etc. This would include any item not provided for by the Administrative Maintenance service provider.

Computer Software/Licensing
Charges for yearly software and/or licensing obligations for computer equipment and software used by the District.

Computer Hardware/Supplies
Charges that are expended for the purchase of new computer hardware and a new administration server.

Fuel & Lubricants-Equipment
Fuel purchased for all equipment used in the General Fund. Such equipment includes tractors, mowers, boats, and pumps. The FY-2021 Budget assumes a 5% increase.

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

General Fund Administration Division – Capital Outlay

Equipment
This code is for equipment purchases such as vehicles and tractors over $1,000. Plan to replace the Ford Focus which will be split with the General Fund at $10,000 and $35,000 for the replacement of a F-150. No other expenditures planned for this fiscal year.

Building
This code is for buildings or land purchases over $1,000. No expenditures planned for this fiscal year.

Other
This code is for any other Capital purchases over $1,000. No expenditures planned for this fiscal year.
AQUATICS DIVISION

Aquatics Personnel

Regular Salaries; Overtime; FICA; Retirement Contributions; Uniforms; Training & Education Expenses; Annual PTO and Cell Stipend
The above categories are the same as described in the Administration Budget

Aquatics Division (Operating)

Operations & Maintenance Services
Includes expenses for general maintenance contracts for services. Such services are provided for special studies and operating maintenance by outside contractors.

Disposal Fees
Charges incurred for the disposal of certain aquatic plant material.

Operating Supplies
General supplies for the day-to-day operations of the District. Includes supplies for the shop, exotic plant removal, aquatics division, and the storm water division.

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

Chemicals
This includes all chemicals used for aquatic weed control herbicides, algaecides, Sonar, and Strike for midge flies.

Machinery & Equipment
The District staff is requesting some new machinery that is not considered a capital expense according to the Districts capital expenditure threshold. This includes new sprayers and backpack sprayers for use in aquatic weed control.

General Fund Aquatics Division – Capital Outlay

Equipment; Building; Other
The above categories are the same as described in the Administration Budget. Replace 2018 Mule for $10,000 in FY2021. No other expenditures planned for this fiscal year.

STORM WATER MAINTENANCE DIVISION

Storm Water Maintenance Personnel

Regular Salaries; Overtime; FICA; Retirement Contributions; Uniforms; Training & Education Expenses; Annual PTO and Cell Stipend
The above categories are the same as described in the Administration Budget

Storm Water Maintenance Division (Operating)

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

Laboratory Services
This line item includes laboratory services for test related to the stormwater ponds.

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

Landscape Materials
This line item includes plant material for stormwater banks and preserves.

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

General Fund Storm Water Division – Capital Outlay

Equipment; Building; Other
The above categories are the same as described in the Administration Budget. Plan to replace a 2016 Kawasaki Mule for $10,000 and replace a 2012 9960 Tractor for $50,000 in 2021FY. No other expenditures planned for this fiscal year.

EXOTIC PLANT REMOVAL DIVISION

Exotic Plant Removal Personnel

Regular Salaries; Overtime; FICA; Retirement Contributions; Uniforms; Training & Education Expenses; Annual PTO and Cell Stipend
The above categories are the same as described in the Administration Budget

Exotic Plant Removal Division (Operating)

Operations & Maintenance Services, Disposal Fees, Operating Supplies, Chemicals, and Vehicle Maintenance,
The above categories are the same as described in the Stormwater Division Budget.

Maintenance Contract
The Line item is for the contracting of an outside contractor or Department of Corrections to support District staff in the removal of exotic plant material from District owned Wetlands & Buffers. Will enhance the frequency of maintenance to the Wetlands Buffers throughout the District.

General Fund Exotic Plant Removal Division – Capital Outlay

Equipment; Building; Other
The above categories are the same as described in the Administration Budget. Plan to replace a Bandit Chipper for $68,000 and no other expenditures planned for this fiscal year.

SHOP OPERATION DIVISION

Shop Operational Personnel

Regular Salaries; Overtime; FICA; Retirement Contributions; Uniforms; Training & Education Expenses; Annual PTO and Cell Stipend
The above categories are the same as described in the Administration Budget

Shop Operations Division (Operating)

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

General Fund Shop Operations Division – Capital Outlay

Equipment; Building; Other
The above categories are the same as described in the Administration Budget. Plan $5,000 for the replacement of a tire balancer which will be split with the Utility Fund Shop Division. No other expenditures planned for this fiscal year.

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

Emergency Stormwater Repairs: $ 233,557

ST. LUCIE WEST SERVICES DISTRICT
WATER AND SEWER FUND BUDGET OVERVIEW

Budget Discussion

The budget is an annual process that involves the Board of Supervisors, District Manager and staff, operations and billing personnel, engineers, rate consultant and others. This process must first consider anticipated revenues we will receive from operations so as to determine the resources available to be budgeted. First claim on the resources will be the essential costs necessary for the proper operation and maintenance of the utility operations. The next priority must be to fund those areas necessary to satisfy the requirements of the revenue bonds issued to build and improve the water and sewer systems. Any remaining funds may then be utilized for the capital improvement program and remaining needs.

We have divided the budget into two parts: the operating budget, which includes the Debt Service Requirements and the capital improvement budget. The operating budget includes routine operating expenditures. The capital budget is for infrastructure improvements, system expansion to handle customer growth, renewal and replacements, service extensions and additions or extraordinary repairs.

Certain decisions, especially in the capital improvement program, made during the budget process have an impact that extends to multiple fiscal years and not only the year in which the Board approves the budget. In order to demonstrate this impact, we have developed five (5) year forecasts for both the operating and capital budgets.

We anticipate finishing FY 2020 with a deficit due in part to the new administration building expansion project. The Proposed Budget for FY 2021 reflects no Rate Increase. The Proposed Budget for FY 2021 anticipates a deficit due to several major projects.

Assumptions Used in Preparing the Budget

Inflation – The following inflationary rates are utilized; for the regular salaries line item the rate increased to 2.5% for FY 2021 and was based upon the change in the U.S. Bureau of Labor Statistics Consumer Price Index - All Urban Customers, U.S. City Average, Services, for most other line items, where applicable, a general inflationary rate of 2% is utilized. There are some exceptions such as health insurance 10% this year, and liability insurance 2.0% this year for which national projections call for continuing increases. Energy costs are expected to grow at an inflation rate of 1.00% as well.

Rate Adjustment – There is no rate adjustment planned for FY 2021 in this budget based on the current factors. The Rate Stabilization Fund balance is expected to exceed $580,000 for FY2021.

Operating Improvements
This budget includes a few small dollar cost improvements. We are continuing the funding of the water conservation effort with customers by providing rebate on items such as low flow toilets and low flow shower heads. This program will be funded at an annual amount of $12,000 and is designed to encourage water conservation.

We are also taking efforts to improve customer service and billing for the utility, an item in the District’s Strategic Plan. The District will continue to conduct training sessions for customer service.

Capital Improvement Program

The capital improvement program has several items for your review, a total cost in FY 2021 of
$2,753,160. In a continuation of a change started in FY 2006, we are proposing to continue to pay for the capital items directly rather than financing the purchase over several years. The typical interest rates charged for lease financing are significant, and therefore the District can save a significant amount by purchasing these items rather than leasing them. The Renewal and Replacement Fund Budget is $1,432,110; the Water Connection Fee Budget is $1,200,000; the Wastewater Connection Fee Budget is $0 and the Capital Outlay Budget is $121,050 for FY 2021.

Major capital projects contained in the capital budget for FY 2021 include the continuation of the Lift Station Renewal and Replacement project at $211,580, Emergency Renewal and Replacement Projects at $203,538, Lake Charles Irrigation Pump Station improvements at $550,000, WWTF Digestor sealing and painting at $60,000, WWTF Step Screen replacement at $125,000 ,WTP Calcite tank project $95,000, and meter replacement program at $5,000 (FY 2021). The Water Connection Fee Fund has two projects planned for FY2021 the water treatment plant clearwell/transfer pumps expansion project estimated at $800,000 and the Main Water Line Extension at $400,000. The Capital Outlay Budget for the Utility Fund is proposing the replacement of vehicles and equipment all totaling for $120,000.

ST LUCIE WEST SERVICES DISTRICT

FISCAL YEAR 2021

WATER AND SEWER FUND - REVENUES AND EXPENDITURES

Billed Wastewater Revenues $3,624,591.00 39.20%

Billed Irrigation Revenue
$1,797,512.00 19.44%

Billed Water Revenues
$3,167,663.00 34.26%

Wholesale Water & Wastewater $570,883.00 6.17%

Other Operating Revenue
$82,411.00 0.89%

AFPI Revenue $2,484.00 0.03%

TOTAL REVENUES	$	9,245,544

PERCENT	
 	REVENUES		

 	TOTALS	

Billed Water Revenues	
Billed Wastewater Revenues	
Billed Irrigation Revenue	
Wholesale Water & Wastewater	
AFPI Revenue	
Other Operating Revenue	

$ 3,167,663.00	
$ 3,624,591.00	
$ 1,797,512.00	
$	570,883.00	
$	2,484.00	
  $	82,411.00 	

34.262%	
39.204%	
19.442%	
6.175%	
0.027%	
 	0.891%	

TOTAL REVENUE	$	9,245,544	100.00%	

W&S PRIOR YEARS FUND BALANCE	
$	4,434,179		

ST LUCIE WEST SERVICES DISTRICT

FISCAL YEAR 2021

WATER AND SEWER FUND - REVENUES AND EXPENDITURES

Wastewater Treatment Plant Division
9.28%

Underground Utilities Division 14.02%

Administration Division 16.77%

Water Treatment Plant Division 11.76%

Shop Division Irriga2ti%on Division
3.52%

Rate Stabilization Fund	 	Engineering Services 0.90%			0.89%

Legal Services 0.46%

Finance 3.29%

R & R Transfers 9.87%

Clerk to the Board 0.18%

Property Control 0.11%
Utility Rate Consultant 0.17%

Rate Stabilization Fund Transfer
0.00%

Board of Supervisors	District Manager 0.15%		0.48%

TOTAL EXPENDITURES	$	9,514,342

PERSONNEL	
OPERATING	CAPITAL 
OUTLAY     		
TOTALS		

PERCENT	
 EXPENDITURES	

Board of Supervisors	12,918	1,204		$	14,122	
District Manager	44,661	1,462		$	46,123	
Finance		313,082		$	313,082	
Property Control		10,256		$	10,256	
Utility Rate Consultant		16,243		$	16,243	
Clerk to the Board		17,005		$	17,005	
Legal Services		44,178		$	44,178	
Engineering Services		85,130		$	85,130	
Administration Division	1,110,667	475,129	10,000	$	1,595,796	
Water Treatment Plant Division	409,362	709,180	-	$	1,118,542	
Wastewater Treatment Plant Division	411,081	472,320	-	$	883,401	
Underground Utilities Division	673,808	596,504	63,250	$	1,333,562	
Irrigation Division	60,855	274,389	-	$	335,244	
Shop Division	134,441	25,455	5,000	$	164,896	
Debt Service Payments				2,597,445	
Rate Stabilization Fund Transfer				-	
R & R Transfers				 	939,317 	

0.148%	
0.485%	
3.291%	
0.108%	
0.171%	
0.179%	
0.464%	
0.895%	
16.773%	
11.756%	
9.285%	
14.016%	
3.524%	
1.733%	
27.300%	
0.000%	
 	9.873%	

TOTAL EXPENDITURES	$ 2,857,793	$ 3,041,537	$	78,250	$	9,514,342	

100.00%

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

 	FY 2019		
 	ACTUAL		

 	FY 2020		
ORIGINAL BUDGET	

 	FY 2020		
 	ESTIMATE		

 	FY 2021		
   PROPOSED 	

ADD REVENUES:	
Billed Water Revenues	
Billed Wastewater Revenues	
Billed Irrigation Revenue	
Wholesale Water & Wastewater	
AFPI Revenue	
Other Operating Revenue	

3,129,459	
3,620,578	
1,785,383	
568,509	
1,950	
 	169,415 	

3,167,663	
3,624,591	
1,797,512	
570,883	
2,484	
 	79,921 	

3,167,663	
3,624,591	
1,797,512	
570,883	
25,213	
 	90,891 	

3,167,663	
3,624,591	
1,797,512	
570,883	
2,484	
 	82,411 	

TOTAL OPERATING REVENUES	9,275,294	9,243,054	9,276,753	9,245,544

NON-OPERATING INCOME AND EXPENSES	
Transfer from WCF to Pay Debt	

-	-	-	-

TOTAL NON-OPERATING REVENUES	-	-	-	-

FUND BALANCE, October 1	6,523,000	6,621,774	6,621,774	4,434,179

TOTAL REVENUES AND FUNDS AVAILABLE	15,798,294	15,864,828	15,898,527	13,679,723

DEDUCT EXPENDITURES:	
Board of Supervisors	
District Manager	
Finance	
Property Control	
Utility Rate Consultant	
Clerk to the Board	
Legal Services	
Engineering Services	
Administration Division	
Water Treatment Plant Division	
Wastewater Treatment Plant Division	
Underground Utilities Division	
Irrigation Division	
Shop Division	
Debt Service Payments	
Rate Stabilization Fund Transfer Out	
Capital improvement Projects	
Renewal & Replacement Transfers	

12,423	
26,864	
241,156	
12,912	
11,533	
16,044	
23,672	
90,285	
1,179,640	
1,055,946	
882,500	
1,259,104	
295,642	
160,263	
2,667,547	
-	
-	
 	1,240,989 	

14,096	
44,998	
334,912	
10,006	
15,847	
16,590	
43,314	
97,566	
2,758,665	
1,129,217	
1,359,161	
1,290,518	
360,220	
152,496	
2,605,326	
-	
-	
 	1,115,317 	

14,096	
44,998	
334,912	
10,006	
15,847	
16,590	
43,314	
102,566	
2,767,165	
1,114,680	
925,663	
1,359,652	
338,220	
155,996	
2,605,326	
-	
-	
 	1,615,317 	

14,122	
46,123	
313,082	
10,256	
16,243	
17,005	
44,178	
85,130	
1,595,796	
1,118,542	
883,401	
1,333,562	
335,244	
164,896	
2,597,445	
-	
-	
 	939,317 	

TOTAL EXPENDITURES	9,176,520	11,348,249	11,464,348	9,514,342

FUND BALANCE, SEPTEMBER 30	 	6,621,774 	4,516,579 	4,434,179 	4,165,381 

Budget FY 2021

Final Amended Budget
FY 2020

Orig. Budget FY 2020

Estimate EOY FY 2020

Actual YTD FY 2020

Actual FY 2019

5	6	649,361
Water & Sewer Fund Balance (Beginning)	6,523,000	6,621,774	6,621,774	6,621,774	6,621,774	4,434,179

$ 9,245,544

- 3,167,663

3,624,591

1,797,512

38,000
5,000
271,551
4,040
299,332
5,571
- 25,000
4,800
1,359
1,125

1,329,429

1,545,523

746,887

29,750
15,970
126,716
1,225
131,934
5,148

13,794
 	11,419 
  $  3,957,795 

6,000
459
 	569 
 	7,028 

26,579
 	238 
 	26,817 

13,877

12,851
160,922
 	648 
 	188,298 

 	379 
379

Rate Stabilization Fund Balance (Beginning)	584,916	584,916	584,916	584,916 OPERATING REVENUE
Grants	-	-	-

5-04006	Billed Water Revenue Consumption	3,129,459 5-04106	Billed Water Revenue Base
5-04007	Billed Wastewater Revenue Consumption	3,620,578 5-04107	Billed Wastewater Revenue Base
5-04009	Billed Irrigation Revenue Consumption	1,785,383 5-04109	Billed Irrigation Revenue Base
5-04010	Late Fees	70,767
5-04012	Miscellaneous Fees	82,585
5-04014	Wholesale Water Revenue	272,385
5-04018	Meter Set Fees	25
5-04021	Wholesale Wastewater Revenue	296,124
5-04022	Interest (Operating)	16,038
Rate Stabilization Fund	-
5-04047	Backflow Prevention Program	-
5-04046	Tanker Truck Water Service		- 5-04033	Water Impact (AFPI)	1,067
5-04035	 Wastewater Impact (AFPI)	883 

3,190,630	3,167,663	3,167,663
-
3,709,255	3,624,591	3,624,591
-
1,792,529	1,797,512	1,797,512
-
38,000	38,000	38,000
15,970	5,000	15,970
304,118	271,551	271,551
1,550	1,550	1,550
316,642	299,332	299,332
12,355	5,571	5,571
-	-	-
-	25,000	25,000
-	4,800	4,800
13,794	1,359	13,794
 	11,419	 	1,125	 	11,419 

 	Total Revenues	$ 9,275,294 
OPERATING EXPENSES
 Board of Supervisors

  $	9,406,262 

  $	9,243,054 

  $	9,276,753 

5-05001	Executive Salaries	10,657
5-05002	FICA	815
5-05004	 Board Meeting Expenses	950 
 	TOTAL BOARD OF SUPERVISORS	12,423 
District Manager
5-06002		Management Contract	26,000 5-06003	 Travel & Per Diem		864 
 	TOTAL DISTRICT MANAGER	26,864 

12,000	12,000	12,000

12,000
918
1,204
14,122

918	918	918
 	1,138	 	1,178	 	1,178 
 	14,056	 	14,096	 	14,096 

44,661
1,462
46,123

43,658	43,572	43,572
 	476	 	1,426	 	1,426 
 	44,134	 	44,998	 	44,998 

Finance
5-07001	Dissemination Agent	-
5-07002	Arbitrage	-
5-07003	Accounting Services	44,205
5-07004	Auditing	14,708
5-07006	Banking Services	12,719
5-07007	Property & Casualty Insurance	167,158
5-07009	 Bad Debt	2,367 
 	TOTAL FINANCE	241,156 
Property Control
5-09001	Building & Land Rental	2,754
5-09003	Computer Software/Licensing	1,010
5-09004	 Computer Hardware/Supplies	9,147 
 TOTAL PROPERTY CONTROL	12,912 

-	2,288	2,288

2,345
2,400
48,845
16,180
21,318
179,094
42,900
313,082

-	2,400	2,400
27,754	47,794	47,794
-	15,785	15,785
20,798	20,798	20,798
202,947	202,947	202,947
 	1,296	 	42,900	 	42,900 
 	252,795	 	334,912	 	334,912 

1,978
5,006
3,272
10,256

-	1,930	1,930
-	4,884	4,884
 	758	3,192	3,192 
 	758	10,006	10,006 

Actual	
FY 2019	

5-11001

Utility Rate Consultant		
    Other Contractual Services		11,533 	
 TOTAL RATE CONSULTANT		11,533 	

Clerk to the Board

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

Other Contractual Services	11,299
Postage & Freight	1,409
Printing & Binding	2,510
   Legal Ads	825 
 	TOTAL CLERK TO THE BOARD	16,044 

Legal Services

5-19001	
5-23001	

General Counsel	20,129
   Special Counsel	3,543 
 	TOTAL LEGAL COUNSEL	23,672 

5	6

                       		

 	15,847		
-	15,847		

15,847 	
15,847 	

16,243	
16,243	

Actual YTD FY 2020

Estimate EOY FY 2020

Orig. Budget FY 2020

 	
 	- 

3,469
350
728
 	118 
 	4,665 

5,673
 	334 
 	6,007 

 	4,026 
 	4,026 

154,469
3,114
13,883
16,630
271,844
20,011

2,124
1,941
2,400

 	360 
 	486,776 

93,729
2,056
1,721
8,471
8,089
13,303
(204)
398

1,513
25,434
4,417

Final Amended Budget	
FY 2020	

11,137	
1,589	
2,426	
1,853	
17,005	

Budget	
FY 2021	
649,361	

10,865	
1,550	
2,367	
 	1,808 	
 	16,590 	

10,865	
1,550	
2,367	
 	1,808 	
 	16,590 	

6,938
700
1,456
 	236 
 	9,330 

35,411	
8,767	
44,178	

34,547	
 	8,767 	
 	43,314 	

11,346	34,547
 	668	 	8,767 
 	12,014	 	43,314 

Engineering Services
5-26002	 Engineering Services	90,285 
 	TOTAL ENGINEERING	90,285 

 	8,052	 	97,566 

 	102,566 	
 	102,566 	

85,130	
 	85,130 	

 	8,052	 	97,566 

ADMINISTRATION DIVISION
Personnel

5-14001	
5-14003	
5-14004	
5-14005	
5-14006	
5-14007	
5-14008	
5-14010	
5-14012	
5-14013	
5-14014	
5-14015	

5-29001	
5-29002	
5-29003	
5-29004	
5-29005	
5-29006	
5-29007	
5-29008	
5-29011	
5-29012	
5-29013	
5-29014	

Regular Salaries	285,747
Overtime	1,480
FICA	25,561
Retirement Contributions	31,976
Health/Life/Dental Insurance	408,623
Workers Comp	31,047
Unemployment Compensation	-
Uniforms	862
Training & Education Costs	1,886
Vehicle Allowance	6,214
Annual PTO	-
Cell Stipend	 	681 
Total Administration Personnel: 	794,078 

308,938	359,048

356,048		370,949	
7,899		6,096	
32,799		33,924	
36,677		37,954	
537,584		591,342	
34,174		35,883	
2,188		2,243	
3,635		3,726	
4,196		6,801	
10,800		11,070	
8,994		9,219	
4	1,424 		1,460	
8	1,036,418 		1,110,667	
			
197,774		202,718	
4,547		4,661	
6,605		6,770	
33,884		33,884	
13,765		14,109	
35,296		36,178	
2,672		2,739	
1,930		1,978	
-		-	
3,898		3,937	
51,448		55,049	
13,529		14,476	

6,228	1,899
27,766	32,569
33,260	36,407
543,688	537,584
40,022	34,174
-	2,188
3,635	3,635
3,882	2,196
4,800	10,800
-	8,994
 	720	1,42
 	972,939	1,030,91

ADMIN Operating
Other Contractual Services	149,609
Website Maintenance	3,630
Operating Supplies	6,644
Storm Water Fees	42,355
Telephone & Cell Service	11,164
Postage & Freight	30,608
Equipment Leasing	5,194
Administrative Maintenance	1,596
Contingencies - Hurricane	-
Office Supplies	3,735
Fuel & Lubricants - Vehicle	42,619
Fuel & Lubricants - Equipment	9,311
SLWSD Proposed Budget FY 2021 (6/2/2020)

187,458	197,774
4,112	4,547
3,442	6,605
16,942	33,884
13,765	13,765
26,606	35,296
2,672	2,672
796	1,930
-	-
3,026	3,898
50,868	48,448
8,834	13,529

Page 32

Budget FY 2021

Orig. Budget FY 2020

Estimate EOY FY 2020

Actual YTD FY 2020

Actual	
FY 2019	

Final Amended Budget	
FY 2020	

		
 	TOTAL  ADMINISTRATION		1,179,640 	735,641 	
WATER TREATMENT PLANT DIVISION	
Personnel		
Regular Salaries	234,876	136,091	
Overtime	39,761	20,337	
FICA	21,113	11,628	
Retirement Contributions	21,742	10,620	
Uniforms	1,794	1,393	
Training & Education Costs	1,015	2,530	
Annual PTO	-	
Cell Stipend	 	573 	 	225 	
Total WTP Personnel:	 	320,873 	 	182,824 	
WTP Operating	
Other Contractual Services	73,022	26,364	
Operations & Maintenance Services	-	
Laboratory Services	20,828	15,007	
Operating Supplies	5,291	2,399	
Electricity Services	186,785	71,987	
Plant Maintenance	106,145	15,914	
Chemicals	311,183	144,539	
Water Conservation Grant Program	9,760	8,517	
Backflow Prevention Program	 	3,210 	 	20,775 	
Total WTP Operating:	 	716,223 	 	305,502 	
Capital Outlay WTP	
Equipment	18,850	26,962	
Building	-	-	
Other	-	-	
Total WTP Capital Outlay:	18,850	26,962	

5	6	649,361

5-29015	
5-29016	
5-29017	
5-29018	

5-29101	
5-29102	
5-29103	

 
Minor Construction Expenses	880	28	56	1,489	1,489	1,526	
Project Maintenance Fees	6,685		6,685	6,685	6,685	6,685	
Contingency (1.5%)	41,652	5,638	11,276	84,393	84,393	84,820	
Electricity Services		2,059	709	 	1,418	5,332	5,332 	5,599	
	Total Administration Operating:	357,741	165,302	 	337,956	460,247	463,247 	475,129	
Capital Outlay Administration							
Equipment	21,758	144		-	-	10,000	
Building	6,063	83,419	1,267,500	1,267,500	1,267,500	-	
Other	-		-		 	-	-			-	
Total Administration Capital Outlay:	27,821		83,563		 	1,267,500	1,267,500	1,267,500 		 	10,000 	
								
			 	2,578,395	 	2,758,665	 	2,767,165	 	1,595,796 	

272,182	295,817	
40,674	43,623	
23,256	26,324	
21,240	30,550	
2,786	1,961	
3,430	1,930	
-	3,401	

5-15001	
5-15002	
5-15003	
5-15004	
5-15008	
5-15010	
5-15011	
5-15012	

5-30001	
5-30002	
5-30003	
5-30004	
5-30005	
5-30007	
5-30009	
5-30010	
5-30011	

5-30101	
5-30102	
5-30103	

289,817		297,062	
43,623		44,714	
25,865		26,512	
30,010		30,760	
1,961		2,010	
3,430		3,516	
3,401		3,486	
0	1,270 		1,302	
6	399,377 		 	409,362 	

 	450	1,27

140,438
25,518
12,613
13,948

 	364,018	404,87

52,728	74,433	
-	1,905	
30,014	22,606	
4,798	6,304	
143,974	192,202	
31,828	93,316	
289,078	298,575	
12,000	10,000	
 	25,000 	 	25,000 	
 	589,420 	 	724,341 	
26,962	-	
-	-	

69,433	
1,905	
22,606	
6,304	
182,202	
80,316	
288,575	
12,000	
 	25,000 	
 	688,341 	

71,169	
1,953	
23,171	
6,462	
191,312	
82,324	
295,789	
12,000	
25,000	
 	709,180 	

 	-	

26,962	
-	
-	- 	
-	26,962 	

-	
-	
 	- 	

TOTAL WATER TREATMENT PLANT DIVISION	1,055,946	515,288		 	980,400 		 	1,129,217	1,	

 	26,962	

114,680	 	1,118,542 

WASTEWATER TREATMENT PLANT DIVISION
Personnel

5-16001	
5-16002	
5-16003	
5-16004	

Regular Salaries	278,830
Overtime	33,943
FICA	23,895
Retirement Contributions	26,411
SLWSD Proposed Budget FY 2021 (6/2/2020)

-	-

298,677		303,144	
39,071		40,048	
26,182		26,607	
30,397		30,887	

280,876	313,677
51,036	39,071
25,226	27,330
27,896	31,747
Page 33

Budget FY 2021

Final Amended Budget
FY 2020

Orig. Budget FY 2020

Estimate EOY FY 2020

Actual YTD FY 2020

Actual FY 2019

5	6	649,361
5-16008	Uniforms	1,454	1,590	2,333	2,333	2,333	2,391	
5-16010	Training & Education Costs	2,074	1,438	2,876	1,807	3,307	3,390	
5-16011	Annual PTO	-		-	3,532	3,532	3,620	
5-16012	Cell Stipend	 	681 	 	405 	 	810	970	970 	994	
	
WWTP Operating	Total WWTP Personnel: 	367,288 	 	195,950 	 	391,053	420,467	404,469 
-	 	411,081 	
5-31001	Other Contractual Services	26,159	10,416	20,832	31,720	26,720	27,388	
5-31002	Operations & Maintenance Services	5,883	4,538	9,076	7,362	7,362	7,546	
5-31003	Laboratory Services	16,342	10,108	20,216	27,697	24,697	25,314	
5-31004	Operating Supplies	13,831	7,240	14,480	16,364	14,364	14,723	
5-31005	Sludge Disposal	69,652	34,619	69,238	89,239	84,239	86,345	
5-31006	Electricity Services	145,876	57,173	114,346	152,849	147,849	155,241	
5-31008	Plant Maintenance	46,002	22,327	44,654	51,821	41,821	42,867	
5-31010	Chemicals	 	77,047 	 	38,018 	 	76,036 	 	111,642 	 	110,142 	112,896	
Total WWTP Operating: 	400,791 	 	184,439 	 	368,878 	 	488,694 	 	457,194 	 	472,320 	
	Capital Outlay WWTP					
5-31101	Equipment	28,869		45,000	45,000	
5-31102	Building	85,552	12,385	405,000	19,000	
5-31103	Other		-		 	-	-	-		-	
		Total WWTP Capital Outlay:	114,421	12,385	 	-	450,000	64,000 	 	- 	

5-17001
5-17002
5-17003
5-17004
5-17008
5-17010
5-17011
5-17012

TOTAL WASTEWATER TREATMENT PLANT DIVISION	882,500
UNDERGROUND UTILITIES DIVISION
Personnel
Regular Salaries	419,574
Overtime	66,670
FICA	36,438
Retirement Contributions	42,238
Uniforms	4,472
Training & Education Costs	5,259
Annual PTO	-
Cell Stipend	 	1,144 
Total UGU Personnel: 	575,794 

392,774

233,099
28,747
19,339
21,279
2,631
1,042

 	750 
 	306,887 

 	759,931	 	1,359,161	925,663	 	883,401 

466,198	483,761	478,761	495,730
57,494	65,621	65,621	67,262
38,678	42,588	42,205	43,643
42,558	49,444	48,994	50,669
5,262	5,981	5,981	6,131
2,084	2,800	2,800	2,870
-	5,083	5,083	5,210
 	1,500	2,237	2,237	2,293
 	613,774	657,515	651,682	 	673,808 

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

UGU Operating
Other Contractual Services	282,414
Operations & Maintenance Services	99,891
Operating Supplies	76,515
Electricity Services	39,700
Vehicle Maintenance	24,711
Lift Station Maintenance	 	21,997 
Total UGU Operating: 	545,227 

144,219
39,770
40,921
15,462
12,334
 	6,789 
 	259,495 

288,438	286,664	286,664	293,831
79,540	109,928	109,928	112,676
81,842	95,852	95,852	98,248
30,924	41,055	41,055	43,108
24,668	26,707	21,707	22,250
 	13,578	 	25,747	 	25,747	26,391
 	518,990	 	585,953	 	580,953	 	596,504 

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

Capital Outlay UGU
Equipment	109,452
Building	28,631
New Meters	-
Other	-
Total UGU Capital Outlay:	138,083
TOTAL UNDERGROUND UTILITIES DIVISION	1,259,104

44,548
35,539

80,087
646,469

44,548	46,000	46,000	62,200
79,967	-	79,967	-
-	1,050	1,050	1,050
 	-	-	-		-
 	124,515	47,050	127,017	 	63,250 

 	1,257,279	 	1,290,518	1,359,652	 	1,333,562 

SLWSD Proposed Budget FY 2021 (6/2/2020)	Page 34

Orig. Budget FY 2020

Estimate EOY FY 2020

Actual YTD FY 2020

Actual	
FY 2019	

Final Amended Budget	
FY 2020	

Budget	
FY 2021	
649,361	

5	6

IRRIGATION DIVISION
Personnel Regular Salaries Overtime
FICA
Retirement Contributions Uniforms
Training & Education Costs Annual PTO
Cell Stipend

38,467
1,105
2,851
3,643
388
199
-
 	-	
Total IRR Personnel: 	46,653 

20,363
169
1,425
1,848
227

 	
 	24,032 

IRR Operating
Other Contractual Services Operations & Maintenance Services Laboratory Services
Operating Supplies Electricity Services Maintenance - Irrigation Chemicals

25,196
48,022
-   7,011
123,947
19,392
 	15,995 

7,893
15,081

Total IRR Operating: 	239,564 

1,494
47,242
18,368
 	1,447 
 	91,525 

Capital Outlay IRR Equipment  Building
Other

Total IRR Capital Outlay:

9,425
-
-
9,425

-
-
-

 TOTAL IRRIGATION DIVISION	295,642 	115,557 

5-18001	
5-18002	
5-18003	
5-18004	
5-18008	
5-18009	
5-18010	
5-18011	

5-33001	
5-33002	
5-33003	
5-33004	
5-33005	
5-33008	
5-33010	

5-33101	
5-33102	
5-33103	

5-40001	
5-40002	
5-40003	
5-40004	
5-40013	
5-40015	
5-40016	
5-40017	

5-41001	
5-41002	
5-41003	
5-41006	

5-41101	
5-41102	
5-41103	

43,780		44,875	
5,097		5,224	
3,817		3,913	
4,399		4,509	
561		575	
695		712	
772		791	
0	250 		256	
1	59,371 		 	60,855 	

40,726	43,780
338	5,097
2,850	3,817
3,696	4,399
454	561
-	695
-	772
 	-	25
 	48,064	59,37

29,164	
42,437	
603	
6,433	
136,739	
50,131	
 	13,342 	
 	278,849 	

29,893	
43,498	
618	
6,594	
148,826	
31,284	
13,676	
 	274,389 	

15,786	34,164
30,162	47,437
-	603
2,988	8,433
94,484	141,739
36,736	50,131
 	2,894	 	18,342 
 	183,050	 	300,849 

-	
-	
-	-		
-	- 	

-	
-	
-	
 	- 	

-	-
-	-
 	-	
 	-	

 	231,114	 	360,220	338,220	 	335,244 

SHOP & MAINTENANCE OPERATIONS DIVISION
Personnel

100,450	
7,474	
8,405	
9,713	
1,170	
2,006	
1,551	
 	393 	
 	131,162 	

102,961	
7,661	
8,615	
9,956	
1,199	
2,056	
1,590	
403	
 	134,441 	

Regular Salaries	91,379	49,209	98,418	100,450
Overtime	7,802	1,729	3,458	7,474
FICA	7,432	3,781	7,562	8,405
Retirement Contributions	8,609	4,592	9,184	9,713
Uniforms	684	557	1,114	1,170
Training, Cont. Educ., and Licensing	536	432	864	2,006 Annual PTO		-			-	1,551

60,390

Cell Stipend	 	160	90	 	180	 	393 

5,000

-	
-	
-	

Total Shop & Maintenance Personnel: 	116,602 Shop & Maintenance Operating

 	120,780	 	131,162 

Operations & Maintenance Svc	3,397	5,195	8,359		5,859	
Disposal Fees	732	527	1,054	-	1,640	
Operating Supplies	5,192	2,811	5,622	-	4,358	
Machinery & Equipment	 	7,112 	3,832	7,664	-	 	9,477 	
Total Shop & Maintenance Operating: 	16,432 	12,365		22,699	 	21,334 	
Capital Outlay Shop & Maintenance					

 	
8,359	
1,640	
5,358	
 	9,477 	
 	24,834 	

 	
8,568	
1,681	
5,492	
9,714	
 	25,455 	

Equipment	27,229	-	-	- Building			-
Other	-
SLWSD Proposed Budget FY 2021 (6/2/2020)

Page 35

Total Shop & Maintenance Capital Outlay:	27,229

5	 	6		 	649,361 

-

Budget FY 2021

Final Amended Budget
FY 2020

Orig. Budget FY 2020

Estimate EOY FY 2020

Actual YTD FY 2020

Actual FY 2019

 	-	-	-	 	5,000 

TOTAL SHOP & MAINTENANCE OPERATIONS DIVISION	160,263	72,755	 	143,479	152,496	155,996	 	164,896 

Total Operating Expenses	 	5,267,984	2,715,704	 	6,291,737	7,627,606	 	7,243,705	 	5,977,580 

-

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

-	

 	-		
5-34001	TOTAL NON-OPERATING INCOME	-	-	 	-		

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

5-28127	
DEBT SERVICE EXPENSES
Cost of Issuance	74,000
Principal 2014 Bond Issue Refi of 2004	170,000
Interest 2014 Bond Issue Refi of 2004	370,748
Principal 2011 Bond Issue	1,105,000
Interest 2011 Bond issue	591,103
Principal 2013 Bond Issue	255,000
Interest 2013 Bond issue	 	101,696 
TOTAL DEBT SERVICE: 	2,667,547 

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

CAPITAL IMPROVEMENT & TRANSFERS
Capital Improvement Program - WWTP Expansion		- Required R&R Transfer to Capital (5%)	465,989
Additional R&R Transfer for CIP's	775,000
Cash Carry Forward for R&R CIP	 	-		

 		

 		
		 	- 	 	- 	
		
 	- 	
 		
		 	- 	 	- 	
		
-	
-	
		-		
		-	-	

-	 	-	

-	 	-	 	- 

-
180,000	180,000	190,000	
362,175	362,175	356,235	
1,135,000	1,135,000	1,165,000	
552,216	552,216	512,945	
260,000	260,000	265,000	
 	115,935 	 	115,935 	108,265	
 	2,605,326 	 	2,605,326 	 	2,597,445 	
 	- 	 	-		-	
 	- 	 	- 	 	- 	

TOTAL CI & TRANSFERS EXPENSES: 	1,240,989 

-	-
465,317	465,317
650,000	1,150,000
 	-	-	
 	-	-	 	1,115,317	1,615,317 

464,317
475,000
-
 	939,317 

 	 	

Total Expenses

  $   9,176,520	$ 2,715,704	$   6,291,737	$	11,348,249 

   $	11,464,348 

  $ 9,514,342 

 	

Total Revenues

   $   9,406,262	$	9,243,054 

  $	9,276,753 

$   9,275,294	$ 3,957,795

$ 9,245,544

Surplus/(Deficit) Before Transfer from
(to) Operating Reserve	98,774	1,242,091	3,114,525	(2,105,195)	(2,187,595)		(268,798)

Available Operating Cash Balance (Ending)

  $   6,621,774	$ 7,863,865	$   9,736,299	$	4,516,579 

$	4,434,179

$ 4,165,381

*Coverage Provided (Required > 1.10)	1.62	1.30	1.34	1.29
**Coverage w/R&R deducted (Required > 1.00)	1.38	1.10	1.15	1.09
Index Rate Increase (included in revenues)	 	0.00% 	0.00%	 	0.00%	 	0.00%	 	0.00%	0.00%
Total Effective Rate Increase	 	0.00%	0.00%	0.00%	0.00%	0.00%	0.00%

	
Forecast	
	FY 2022		FY 2023		FY 2024		FY 2025	
	4,165,381		4,008,773		3,893,441		3,814,755	
	584,916		584,916		584,916		584,916	
								
	-		-		-		-	
	3,231,016	2.0%	3,295,636	2.0%	3,361,549	2.0%	3,428,780	

Water & Sewer Fund Balance (Beginning) Rate Stabilization Fund Balance (Beginning) OPERATING REVENUE
Grants

5-04006	
5-04106	
5-04007	
5-04107	
5-04009	
5-04109	
5-04010	
5-04012	
5-04014	
5-04018	
5-04021	
5-04022	
5-04047	
5-04046	
5-04033	
5-04035	

Billed Water Revenue Consumption Billed Water Revenue Base
Billed Wastewater Revenue Consumption Billed Wastewater Revenue Base
Billed Irrigation Revenue Consumption Billed Irrigation Revenue Base
Late Fees Miscellaneous Fees
Wholesale Water Revenue Meter Set Fees
Wholesale Wastewater Revenue Interest (Operating)
Rate Stabilization Fund Backflow Prevention Program Tanker Truck Water Service Water Impact (AFPI)
  Wastewater Impact (AFPI
 	Total Revenue
OPERATING EXPENSES

5-05001	
5-05002	
5-05004	

 Board of Supervisors Executive Salaries FICA
   Board Meeting Expense
 	TOTAL BOARD OF SUPERVISOR
District Manager

5-06002	
5-06003	

Management Contract
   Travel & Per Die
 	TOTAL DISTRICT MANAGE

	3,697,083		3,771,025		3,846,446		3,923,375	

	1,833,462		1,870,131		1,907,534		1,945,685	

	38,000		38,000		38,000		38,000	
	5,000		5,000		5,000		5,000	
	276,982		282,522		288,172		293,935	
	4,040		4,040		4,040		4,040	
	305,319		311,425		317,654		324,007	
	5,571		5,571		5,571		5,571	
	-		-		-		-	
	25,000		25,000		25,000		25,000	
	4,800		4,800		4,800		4,800	
	1,359		1,359		1,359		1,359	
)		 	1,125 	 	1,125 	 	1,125 	 	1,125 	
s                                                        	  $	9,428,757 	  $	9,615,634 	  $	9,806,250 	   $ 10,000,677 	
								
	12,000		12,000		12,000		12,000	
	918		918		918		918	
s		 	1,230			1,257			1,285			1,313 	
S               	 	14,148			14,175			14,203			14,231 	

46,648	47,674	48,723

	45,644	
m		 	1,494 	
R		 		47,138 	

 	1,527	 	1,561	 	1,595 
 	48,175	 	49,235	 	50,318 

5-07001	
5-07002	
5-07003	
5-07004	
5-07006	
5-07007	
5-07009	

Finance Dissemination Agent Arbitrage Accounting Services Auditing
Banking Services
Property & Casualty Insurance
   Bad Deb
 	TOTAL FINANC
Property Control

5-09001	
5-09003	
5-09004	

Building & Land Rental Computer Software/Licensing
   Computer Hardware/Supplie
 TOTAL PROPERTY CONTRO

2,450	2,504	2,559

	2,397	
	2,400	
	49,920	
	16,536	
	21,787	
	188,049	
t		 	43,800 	
E		 		324,889 	

2,400	2,400	2,400
51,018	52,140	53,287
16,900	17,272	17,652
22,266	22,756	23,257
234,936	210,683	221,217
 	44,700	 	45,600	 	46,500 
 	374,670	 	353,355	 	366,872 

	2,022	
	5,116	
s		 	3,344		
L		 		10,482		

2,066	2,111	2,157
5,229	5,344	5,462
3,418	3,493	3,570 
10,713	10,948	11,189 

Forecast	
	FY 2022		FY 2023		FY 2024		FY 2025	

Utility Rate Consultant	
    Other Contractual Services		
 TOTAL RATE CONSULTANT		

5-11001

16,965	17,338	17,719 

 	16,600		
	 	16,600		

16,965	17,338	17,719 

Clerk to the Board

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

	11,382	
	1,624	
	2,479	
s		 	1,894 	
D		 		17,379 	

11,632	
1,660	
2,534	
 	1,936 	
 	17,762 	

11,888	
1,697	
2,590	
 	1,979 	
 	18,154 	

12,150	
1,734	
2,647	
 	2,023 	
 	18,554 	

Other Contractual Services Postage & Freight
Printing & Binding
   Legal Ad
 	TOTAL CLERK TO THE BOAR

5-26002

Legal Services

5-19001	
5-23001	

General Counsel
   Special Counse
 	TOTAL LEGAL COUNSE

Engineering Services	
   Engineering Services		
 	TOTAL  ENGINEERING		

36,986	37,800	38,632

	36,190	
l		 	8,767 	
L		 		44,957 	

 	8,767	 	8,767	 	8,767 
 	45,753	 	46,567	 	47,399 

 	87,003 	
	 	87,003 	

 	88,917	 	90,873	 	92,872 
 	88,917	 	90,873	 	92,872 

ADMINISTRATION DIVISION

5-14001	
5-14003	
5-14004	
5-14005	
5-14006	
5-14007	
5-14008	
5-14010	
5-14012	
5-14013	
5-14014	
5-14015	

5-29001	
5-29002	
5-29003	
5-29004	
5-29005	
5-29006	
5-29007	
5-29008	
5-29011	
5-29012	
5-29013	
5-29014	

Personnel Regular Salaries Overtime
FICA
Retirement Contributions Health/Life/Dental Insurance Workers Comp Unemployment Compensation Uniforms
Training & Education Costs Vehicle Allowance
Annual PTO Cell Stipend
Total Administration Personnel:

379,110

387,450	
6,367	
35,433	
39,642	
677,028	
39,561	
2,342	
3,892	
7,104	
11,563	
9,629	
2	1,525		
2	1,221,536		

395,974	
6,507	
36,213	
40,514	
724,420	
41,539	
2,394	
3,978	
7,260	
11,817	
9,841	
1,559		
1,282,016		

404,685	
6,650	
37,010	
41,405	
775,129	
43,616	
2,447	
4,066	
7,420	
12,077	
10,058	
1,593 	
1,346,156 	

6,230
34,671
38,789
632,736
37,677
2,292
3,808
6,951
11,314
9,422
 	1,49
 	1,164,49

211,736	
4,869	
7,071	
33,884	
14,736	
37,787	
2,861	
2,066	
-	
4,016	
63,025	
16,573	

216,394	
4,976	
7,227	
33,884	
15,060	
38,618	
2,924	
2,111	
-	
4,056	
67,437	
17,733	

221,155	
5,085	
7,386	
33,884	
15,391	
39,468	
2,988	
2,157	
-	
4,097	
72,158	
18,974	

Other Contractual Services	207,178	
Website Maintenance	4,764	
Operating Supplies	6,919	
Storm Water Fees	33,884	
Telephone & Cell Service	14,419	
Postage & Freight	36,974	
Equipment Leasing	2,799	
Administrative Maintenance	2,022	
Contingencies - Hurricane	-	
Office Supplies	3,976	
Fuel & Lubricants - Vehicle	58,902	
Fuel & Lubricants - Equipment	15,489	

ADMIN Operating

SLWSD Proposed Budget FY 2021 (6/2/2020)	Page 38

Forecast	
		FY 2022		FY 2023		FY 2024		FY 2025	
									
Minor Construction Expenses		1,560		1,594		1,629		1,665	
Project Maintenance Fees		6,685		6,685		6,685		6,685	
Contingency (1.5%)		87,446		90,741		93,074		96,040	
Electricity Services	 	5,879			6,173			6,482			6,806 	
Total Administration Operating:		 	488,896			503,817			518,290			533,939 	
Capital Outlay Administration									
Equipment		-		-		-		-	
Building		-		-		-		-	
Other		 	-			-			-			- 	
Total Administration Capital Outlay:		 	-			-			-			- 	

 	

5-29015	
5-29016	
5-29017	
5-29018	

5-29101	
5-29102	
5-29103	

5-15001	
5-15002	
5-15003	
5-15004	
5-15008	
5-15010	
5-15011	
5-15012	

5-30001	
5-30002	
5-30003	
5-30004	
5-30005	
5-30007	
5-30009	
5-30010	
5-30011	

5-30101	
5-30102	
5-30103	

 	1,725,353 		 	1,800,306 		 	1,880,095 	

310,276	
46,703	
27,691	
32,128	
2,099	
3,672	
3,641	
1	1,360		
8	427,570		

317,102	
47,730	
28,301	
32,835	
2,145	
3,753	
3,721	
1,390		
436,977		

324,078	
48,780	
28,923	
33,557	
2,192	
3,836	
3,803	
1,421 	
446,590 	

74,335	
2,040	
24,202	
6,749	
210,922	
85,986	
308,947	
12,000	
 	25,000 	
 	750,181 	

75,970	
2,085	
24,734	
6,897	
221,468	
87,878	
315,744	
12,000	
 	25,000 	
 	771,776 	

77,641	
2,131	
25,278	
7,049	
232,541	
89,811	
322,690	
12,000	
 	25,000 	
 	794,141 	

-	
-	
-	-		
-	-		

-	
-	
-		
-		

-	
-	
- 	
- 	

MENT PLANT DIVISION		 		1,147,693	1,177,751	1,	

 	TOTAL  ADMINISTRATION	
WATER TREATMENT PLANT DIVISION		 	1,653,388 	
Personnel			
Regular Salaries		303,597	
Overtime		45,698	
FICA		27,095	
Retirement Contributions		31,437	
Uniforms		2,054	
Training & Education Costs		3,593	
Annual PTO		3,563	
Cell Stipend		 	1,33	
Total WTP Personnel:		 	418,36	
WTP Operating			
Other Contractual Services	72,735	
Operations & Maintenance Services	1,996	
Laboratory Services	23,681	
Operating Supplies	6,604	
Electricity Services	200,878	
Plant Maintenance	84,135	
Chemicals	302,296	
Water Conservation Grant Program	12,000	
Backflow Prevention Program	 	25,000 	
Total WTP Operating:	 	729,325 	
Capital Outlay WTP		
Equipment	-	
Building	-	
Other	 		
Total WTP Capital Outlay:	 		

 TOTAL WATER TREAT

WASTEWATER TREATMENT PLANT DIVISION

5-16001	
5-16002	
5-16003	
5-16004	

Personnel Regular Salaries Overtime
FICA

208,753	1,240,731 

309,813	
40,929	
27,193	
31,567	

316,629	
41,829	
27,791	
32,261	

323,595	
42,749	
28,402	
32,971	

330,714	
43,689	
29,027	
33,696	

-	-	-	-

Forecast	
FY 2022	FY 2023	FY 2024	FY 2025	

Uniforms	2,444	2,498	2,553	2,609	
Training & Education Costs	3,465	3,541	3,619	3,699	
Annual PTO	3,700	3,781	3,864	3,949	

5-16008	
5-16010	
5-16011	
5-16012	

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

5-31101	
5-31102	
5-31103	

Cell Stipend

WWTP Operating

Total WWTP Personnel:

 	1,016	1,038	1,061	1,084 
 	420,127	429,368	438,814	448,467 

Other Contractual Services	27,991	28,607	29,236	29,879	
Operations & Maintenance Services	7,712	7,882	8,055	8,232	
Laboratory Services	25,871	26,440	27,022	27,616	
Operating Supplies	15,047	15,378	15,716	16,062	
Sludge Disposal	88,245	90,186	92,170	94,198	
Electricity Services	163,003	171,153	179,711	188,697	
Plant Maintenance	43,810	44,774	45,759	46,766	
Chemicals	 	115,380 	 	117,918 	 	120,512 	 	123,163 	
Total WWTP Operating:	 	487,059 	 	502,338 	 	518,181 	 	534,613 	

Capital Outlay WWTP
Equipment Building Other

Total WWTP Capital Outlay:

30,000	-	-
-	-	-
 	-	-	-	- 
 	30,000	-	-	- 

 TOTAL WASTEWATER TREATMENT PLANT  DIVISION	

UNDERGROUND UTILITIES DIVISION
Personnel

 	937,186	931,706	956,995	983,080 

Regular Salaries	506,636	517,782	529,173	540,815	
Overtime	68,742	70,254	71,800	73,380	
FICA	44,603	45,584	46,587	47,612	
Retirement Contributions	51,784	52,923	54,088	55,278	
Uniforms	6,266	6,404	6,545	6,689	
Training & Education Costs	2,933	2,998	3,064	3,131	
Annual PTO	5,325	5,442	5,562	5,684	

5-17001	
5-17002	
5-17003	
5-17004	
5-17008	
5-17010	
5-17011	
5-17012	

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

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

Cell Stipend

UGU Operating

Total UGU Personnel:

 	2,343	2,395	2,448	2,502 
 	688,632	703,782	719,267	735,091 

Other Contractual Services	300,295	306,901	313,653	320,553	
Operations & Maintenance Services	115,155	117,688	120,277	122,923	
Operating Supplies	100,409	102,618	104,876	107,183	
Electricity Services	45,263	47,526	49,902	52,397	
Vehicle Maintenance	22,740	23,240	23,751	24,274	
Lift Station Maintenance	 	26,972 	 	27,565 	 	28,171 	 	28,791 	
Total UGU Operating:	 	610,834 	 	625,538 	 	640,630 	 	656,121 	
Capital Outlay UGU					
Equipment	60,000	60,000	60,000	60,000	
Building	-	-	-	-	
New Meters	1,050	1,050	1,050	1,050	

Other

Total UGU Capital Outlay:

 	-	-	-	- 
 	61,050	61,050	61,050	61,050 

 	
 TOTAL UNDERGROUND UTILITIES DIVISION		 	1,360,516	1,390,370	1,420,947	1,452,262 

5-18001	
5-18002	
5-18003	
5-18004	
5-18008	
5-18009	
5-18010	
5-18011	

5-33001	
5-33002	
5-33003	
5-33004	
5-33005	
5-33008	
5-33010	

5-33101	
5-33102	
5-33103	

5-40001	
5-40002	
5-40003	
5-40004	
5-40013	
5-40015	
5-40016	
5-40017	

5-41001	
5-41002	
5-41003	
5-41006	

5-41101	
5-41102	
5-41103	

 

Forecast	
		FY 2022		FY 2023		FY 2024		FY 2025	
									
IRRIGATION DIVISION									
Personnel									
Regular Salaries		45,862		46,871		47,902		48,956	
Overtime		5,339		5,456		5,576		5,699	
FICA		3,999		4,087		4,177		4,269	
Retirement Contributions		4,608		4,709		4,813		4,919	
Uniforms		588		601		614		628	
Training & Education Costs		728		744		760		777	
Annual PTO		808		826		844		863	
Cell Stipend	 	262			268			274			280 	
Total IRR Personnel:		 	62,194			63,562			64,960			66,391 	
IRR Operating								
Other Contractual Services	30,551		31,223		31,910		32,612	
Operations & Maintenance Services		44,455		45,433		46,433		47,455	
Laboratory Services		632		646		660		675	
Operating Supplies		6,739		6,887		7,039		7,194	
Electricity Services		156,267		164,080		172,284		180,898	
Maintenance - Irrigation		32,004		32,740		33,493		34,263	
Chemicals	 	13,977 		 	14,284 		 	14,598 		 	14,919 	
Total IRR Operating:		 	284,625 		 	295,293 		 	306,417 		 	318,016 	
Capital Outlay IRR								
Equipment	30,000		-		-		-	
Building		-		-		-		-	
Other	 	-			-			-			-	
Total IRR Capital Outlay:	 	30,000			-			-			- 	
 TOTAL IRRIGATION DIVISION			 	376,819			358,855			371,377			384,407 	
SHOP & MAINTENANCE OPERATIONS DIVISION									
Personnel									
Regular Salaries		105,226		107,541		109,907		112,325	
Overtime		7,830		8,002		8,178		8,358	
FICA		8,805		8,998		9,196		9,399	
Retirement Contributions		10,175		10,399		10,628		10,861	
Uniforms		1,225		1,252		1,280		1,308	
Training, Cont. Educ., and Licensing		2,101		2,147		2,194		2,242	
Annual PTO		1,625		1,661		1,698		1,735	
Cell Stipend		 	412 		 	421 		 	430 		 	439 	
Total Shop & Maintenance Personnel:		 	137,399 		 	140,421 		 	143,511 		 	146,667 	
Shop & Maintenance Operating									
Operations & Maintenance Svc		8,756		8,949		9,146		9,347	
Disposal Fees		1,718		1,756		1,795		1,834	
Operating Supplies		5,613		5,736		5,862		5,991	
Machinery & Equipment		 	9,928 		 	10,146 		 	10,369 		 	10,597 	
Total Shop & Maintenance Operating:		 	26,015 		 	26,587 		 	27,172 		 	27,769 	
Capital Outlay Shop & Maintenance									
Equipment		-							
Building									
Other									

	
Forecast	
	FY 2022		FY 2023		FY 2024		FY 2025	

Total Shop & Maintenance Capital Outlay:		 	-		-		-		- 	
TOTAL SHOP & MAINTENANCE OPERATIONS DIVISION		 	163,414		167,008		170,683		174,436 	

Total Operating Expenses

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

DEBT SERVICE EXPENSES

 	6,201,612	 	6,368,173	 	6,529,734	 	6,734,165 

	 	- 	
	 	- 	

 	- 	
 	- 	

 	- 	
 	- 	

 	- 	
 	- 	

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

 
Cost of Issuance		
Principal 2014 Bond Issue Refi of 2004	190,000	
Interest 2014 Bond Issue Refi of 2004	349,965	
Principal 2011 Bond Issue	1,200,000	
Interest 2011 Bond issue	472,636	
Principal 2013 Bond Issue	275,000	
Interest 2013 Bond issue	 	100,448 	
TOTAL DEBT SERVICE:	 	2,588,049 	

 	
200,000	
343,695	
1,235,000	
431,116	
280,000	
 	92,335 	
 	2,582,146 	

 	
210,000	
337,095	
1,270,000	
388,385	
285,000	
 	84,075 	
 	2,574,555 	

 	
215,000	
330,165	
1,305,000	
344,443	
295,000	
 	75,668 	
 	2,565,276 	

 	- 	
 	- 	

5-28127

RATE STABILIZATION
Transfer Out to Rate Stabilization Fund
TOTAL RATE STABILIZATION SERVICE:

CAPITAL IMPROVEMENT & TRANSFERS	
Capital Improvement Program - WWTP Expansion	
Required R&R Transfer to Capital (5%)	
Additional R&R Transfer for CIP's	
Cash Carry Forward for R&R CIP	
TOTAL CI & TRANSFERS EXPENSES:	
Total Expenses	
Total Revenues	

 	- 
 	- 

470,704
325,000
 	- 
 	795,704 

  $	9,585,365 

  $	9,428,757 

 	- 	
 	- 	

480,647	
300,000	
 	- 	
 	780,647 	
  $	9,884,936 

480,647	
300,000	
 	- 	
 	780,647 	
  $	9,730,966 	
  $	9,615,634 	

  $	9,806,250 

 	- 	
 	- 	

480,647	
150,000	
 	- 	
 	630,647 	
   $	9,930,088 

   $  10,000,677 

Surplus/(Deficit) Before Transfer from	
(to) Operating Reserve	
Available Operating Cash Balance (Ending)	

(156,608)	
  $	4,008,773 	

(115,332)	(78,686)	70,589

$	3,893,441

$	3,814,755

$	3,885,344

*Coverage Provided (Required > 1.10)	
**Coverage w/R&R deducted (Required > 1.00)	

 	
1.29	
1.09	

 	

1.28	
1.08	

 	

1.30	
1.09	

 	

1.30	
1.09	

Index Rate Increase (included in revenues)	
Total Effective Rate Increase	

	 	2.00%		 	2.00%		 	2.00%		 	2.00%	
	 	2.00%		2.00%		2.00%		2.00%	

REVENUE SOURCES

St Lucie West Services District receives approximately 73.46% of their operating Revenues from the sale of water and wastewater service. Another 19.44% of the operating revenue is received from irrigation services. The FY 2021 Budget assumes no rate increase to all utility rates.

AFPI Revenue $2,484.00
0.03%	Other Operating Revenue
$82,411.00 0.89%
Wholesale Water &
Wastewater $570,883.00
6.17%	Billed Water Revenues
$3,167,663.00  34.26%

Billed Irrigation Revenue
$1,797,512.00 19.44%

Billed Wastewater Revenues $3,624,591.00 39.20%	

Water & Sewer Revenue

Billed Water Revenue
Revenue billed for potable water services. The water revenue budget assumes a 0.1% increase in total customers (ERU’s) and no rate increase.

Billed Wastewater Revenue
Revenue billed for the wastewater services. The wastewater revenue budget assumes a 0.1% increase in total customers (ERU’s) and no rate increase.

Irrigation Revenue
Revenue billed for the irrigation services. The irrigation revenue budget assumes a minor increase in total customers and no rate increase.

Late Fee Revenue
Late fees are charges assessed on customer accounts due to late payment of the customer’s utility bills. The budget for FY 2021 is based on historical revenues, however using a conservative assumption for the budget year.

Miscellaneous Fees
Miscellaneous revenues that the Utility receives. The budget for FY 2021 is based on historical revenues, however using a conservative assumption for the budget year.

Wholesale Water/Wastewater Revenue
Revenue received from the sale of wholesale water and wastewater services. At times the District may choose to enter into an agreement with an organization to sell wholesale water at wholesale prices. Currently the District has an agreement with the Reserves for the purchase of wholesale water and wastewater. The gallonage (commodity) charge is equal to eighty percent (80%) of the retail water and sewer service rate (per 1,000 gallons) in effect at the time of payment.

Meter Set Fees
Revenue received for the setting of new meters.

Interest Revenue – Operating Revenues
This account reflects all interest earnings in all non-restricted cash accounts that belong to the Water & Sewer Fund.

Rate Stabilization Fund – Operating Revenues
This revenue is funded from available unrestricted operating reserves from previous FY’s.

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

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

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

Capital Fund Revenues

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

OPERATING EXPENSE’S

Operating expenses include the cost for personnel, materials, maintenance, service and equipment required for the Water & Sewer Utility to Function. They include expenses directly related to the Utility service activities.

Board of Directors

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

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

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

District Manager

Management Contract
Charges directly relating to the District Manager’s service contract. The charge for FY 2021 is based on the salary difference of the Utility Director salary and the Contract for the District Manager which is shared between the Water & Sewer Fund 50% and the General Fund 50%.

Travel & Per Diem
Charges billed directly from SDS, Inc. or the District Manager for travel expenses as allowed by the contract for District Business. All charges are billed in accordance with Section 112.061, Florida Statutes.

Finance

Dissemination Agent
This line includes charges for a dissemination agent who prepares reports regarding the compliance with bond issues.

Arbitrage
This line includes charges relating to the annual arbitrage review relating to interest earned versus interest paid.

Accounting Services
This includes the contracted services for Financial Services with SDS, Inc. The FY 2021 budget assumes a 2.5% increase from the previous year per the contract with SDS.

Auditing
This includes expenses that are incurred from the Districts Annual Financial Audit as required by Florida Statutes. This amount is split between the Water & Sewer Fund and the General Fund, 56% and 44% respectively.

Banking Services
Charges for banking services such as bank service charges and trust account administration expenses.

Property & Casualty Insurance
This expense includes the annual insurance premium that provides protection for the Districts general liability, auto and property coverage. The agent has been asked to provide and estimate of total premiums for FY 2021. Coverage is from October 1 through September 30 each year.

Bad Debt
This expense is an expense that is assessed upon accounts receivable accounts that are expected to be written off due to nonpayment.

Property Control

Building & Land Rental
Charges for the storage rental space.

Computer Software/Licensing
Charges for yearly software and/or licensing obligations for computer equipment used for the utility.

Computer Hardware/Supplies
This line item includes new and replacement computer hardware and supplies.

Utility Rate Consultant

Other Contractual Services
Contractual services provided by PRMG for the Revenue Sufficiency Analysis Update.

Clerk to the Board

Other Contractual Services
Contractual services provided by SDS, Inc for the Board Clerk and records service provided. This expense is shared 60% to 40% with the General Fund.

Postage & Freight
This line item includes postages charges that are invoiced from the district management office. These charges include postage charges for sending out regular mail, packages and vendor checks.

Printing & Binding
Charges for printing and binding agendas, packages, audit reports and budget materials as well as copy charges for the normal daily work- flow.

Legal Ads
Charges for legal ads posted in the local newspapers for notices of Board meetings and Public Hearings.

General Counsel
Legal Services
Legal fees associated with the District’s Attorney. These fees include charges for regular legal business matters within the District.

Special Counsel
Legal Services
Legal fees associated with any special legal matters the District may have. For the FY 2021 budget this line item includes legal matters regarding Human Resources matters.

Engineering Services

Engineering Services
Charges billed from the District Engineer office. These charges include any general engineering services or Work Authorization preparation that directly relates to the Utility. The engineer is paid for actual hours for services delivered.

WATER & SEWER FUND ADMINISTRATION DIVISION
Water & Sewer Administration Division - Personnel

Regular Salaries
Includes Administration Division employee’s basic salaries. The total budget is estimated using a tabulation of all approved positions, applying the appropriate increases and allowing a factor for unfilled vacancies. We are not proposing any new position for this FY. This year we are proposing to give a 2.5% increase to all employees based on the Bureau of Labor Statics CPI. This also reflects for license or certifications increases.

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

FICA
This description is the same for all Division in the Utilities Department: This line includes the Districts portion of the social security and Medicare expense for Salaries of the District’s employees. The Federal rate for these combined expenses is 7.65% of total salaries.

Retirement Contributions
This description is the same for all Division in the Utilities Department: After one year of employment the District provides a 9% contribution into a SEP IRA for all full-time employees. This contribution is paid on a monthly basis.

Health/Life/Dental Insurance
This includes health, life and dental insurance benefits provided to all employees of the District. The proposed increase is 10% for FY 2021.

Workers Compensation
The District provides workers compensation to any employee who is injured while at work. Under the provisions of the Florida Workers Compensation law, a no-fault insurance plan which is supervised by the State of Florida, the District pays for 100% of these benefits.

Unemployment Compensation
The District is required to reimburse the Unemployment Compensation Fund for any unemployment claims paid on behalf of the District.

Uniforms
This description is the same for all Division in the Utilities Department: The District provides an allotted amount of uniforms and/or safety equipment for all District employees each year depending on their position.

Training & Education Expenses
This description is the same for all Division in the Utilities Department: The District pays for employees to obtain and upgrade certifications and licenses. In some cases, the employee may need to travel to attend these classes or training courses. The district pays the employee travel and per diem according to Section 112.061, Florida Statutes.

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

Annual PTO
The District provides personal leave and allows a maximum cash-out each year, this code covers the maximum exposure for each FY.

Cell Phone Stipend
The District provides optional cell phone stipend to all employees, this code covers the maximum exposure for each FY.

Water & Sewer Administration Division - Operating

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

Website Maintenance
This description is for website maintenance and hosting for the budget year 2021.

Operating Supplies
This description is the same for all Division in the Utilities Department: Includes general supplies for the use and operation of the Administration Division.

Storm Water Fees
Storm water fees the District pays to the City of Port St Lucie and SLWSD General Fund for their share of Storm Water Maintenance Fees for the land owned and operated by the utility.

Telephone & Cell Services
These charges include the landline telephone service that is used in the District office as well as cellular phone services for all Utility  Divisions.

Postage & Freight
This line item includes postage charges that are used primarily for the utility billing cycle as well as notices sent to residents regarding utility matters.

Equipment Leasing
Charges for leasing equipment which is used for Utility activities. Currently the District has one leased copier.

Administrative Maintenance
This description is the same for all Division in the Utilities Department: This line includes charges for normal maintenance of the District’s vehicles used by the Utility. Maintenance is done on a regular basis to provide the longest life possible to the vehicles owned and operated by the district. This provides for decreased total life cycle costs.

Contingency – Hurricane
This account is allocated to fund any extraordinary expenses the District incurs relating to hurricane preparation and/or damages to the Utility property.

Office Supplies
Includes general supply charges for the operations of the Districts offices and billing functions.

Fuel & Lubricants-Vehicles
Fuel purchased for all vehicles used in the Utility Division.

Fuel & Lubricants-Equipment
Fuel purchased for all equipment used in the Utility Division.

Minor Construction Expenses
This includes miscellaneous minor construction projects that do not meet the Districts threshold to be considered capital items.

Project Maintenance Fees
This includes project maintenance fees associated with lawn maintenance for the Utilities Division paid to the General Fund.

Contingency
This code was recommended by the Rate Consultant for unexpected expenses. This is 1.5% of the operating expenses minus the Capital Outlay.

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

Water & Sewer Administration Division – Capital Outlay

Equipment
This description is the same for all Division in the Utilities Department: This code is for equipment purchases such as vehicles and tractors over $1,000. Plan to replace the Ford Focus which will be split with the General Fund at $10,000 and no other expenditures planned for this fiscal year.

Building
This description is the same for all Division in the Utilities Department: This code is for buildings or land purchases over $1,000. No expenditures planned for this fiscal year.

Other
This description is the same for all Division in the Utilities Department: This code is for any other Capital purchases over $1,000. No expenditures planned for this fiscal year.

WATER TREATMENT PLANT DIVISION
Water Treatment Plant Division - Personnel

Regular Salaries; Overtime; FICA; Retirement Contributions; Uniforms; Training & Education Expenses; Annual PTO and Cell Stipend The above categories are the same as described in the Administration Budget except for one new operators position amended for this FY to assist in shift coverage.

Water Treatment Plant Division - Operating

Other Contractual Services; Operating Supplies; Electricity Services;
The above categories are the same as described in the Administration Budget

Operations & Maintenance Services
Charges for repairs on water treatment plant pipes and pump maintenance.

Laboratory Services
Includes charges for the water treatment plant laboratory testing, injection well testing, lead & copper testing, and others as required by permits.

Plant Maintenance
This line captures charges for normal maintenance for the water treatment plant. By performing normal maintenance inline with maintenance schedules, it provides a longer useful life for the utility plant assets.

Chemicals
This line includes any chemical purchases for the water treatment plant.

Water Conservation Grant Program
This line includes the allotment of rebate credits on utility bills on items such as low flow toilets and low flow shower heads. This program is designed to encourage water conservation.

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

Water Treatment Plant Division – Capital Outlay

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

WASTEWATER TREATMENT PLANT DIVISION
Wastewater Treatment Plant Division - Personnel

Regular Salaries; Overtime; FICA; Retirement Contributions; Uniforms; Training & Education Expenses; Annual PTO and Cell Stipend
The above categories are the same as described in the Administration Budget

Wastewater Treatment Plant Division - Operating

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

Sludge Disposal
Charges for the dewatering, hauling and disposal of the sludge from the wastewater plant.

Wastewater Treatment Plant Division – Capital Outlay

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

UNDERGROUND UTILITIES DIVISION
Underground Utilities Division - Personnel

Regular Salaries; Overtime; FICA; Retirement Contributions; Uniforms; Training & Education Expenses; Annual PTO and Cell Stipend
The above categories are the same as described in the Administration Budget

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

Lift Station Maintenance
This line captures charges for normal maintenance for the Underground Utilities Division. By performing normal maintenance inline with maintenance schedules, it provides a longer useful life for underground utilities assets.

Water & Sewer Underground Utilities Division – Capital Outlay

Equipment; Building; Other
The above categories are the same as described in the Administration Budget. $28,000 planned for the replacement of a 2008 F-250 truck and $34,200 for a new Ditch witch this fiscal year. No other expenditures planned for this FY.

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

IRRIGATION DIVISION
Irrigation Division - Personnel

Regular Salaries; Overtime; FICA; Retirement Contributions; Uniforms; Training & Education Expenses; Annual PTO and Cell Stipend
The above categories are the same as described in the Administration Budget

Irrigation Division - Operating

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

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

Water & Sewer Irrigation Division – Capital Outlay

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

SHOP & MAINTENANCE DIVISION
Shop & Maintenance Division - Personnel

Regular Salaries; Overtime; FICA; Retirement Contributions; Uniforms; Training & Education Expenses; Annual PTO and Cell Stipend
The above categories are the same as described in the Administration Budget

Shop & Maintenance Division - Operating

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

Water & Sewer Shop & Maintenance – Capital Outlay

Equipment; Building; Other
The above categories are the same as described in the Administration Budget. Plan $5,000 for the replacement of a tire balancer which will be split with the General fund Shop Division. No other expenditures planned for this fiscal year.

The Total Operating Expenses are projected to be $5,977,580 for FY 2021.

Non-Operating Expenses

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

Interest 2013 Bond issue
This line includes the semiannual interest fees the district is required to pay on the 2013 utility bonds outstanding. The increase is due to a condition of the bond that if the corporate tax decreased it would trigger an automatic increase to the bond interest rate which is still lower than when the bonds were refinanced.

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

Interest 2011 Bond issue
This line includes the semiannual interest fees the district is required to pay on the 2011 utility bonds outstanding. The increase is due to a condition of the bond that if the corporate tax decreased it would trigger an automatic increase to the bond interest rate which is still lower than when the bonds were refinanced.

Principal 2004 Bond Issue Refunded for the 2014 Bond
According to the Bond Documents the district is required to make an annual Principal payment on the 2004 bonds outstanding.

Interest 2004 Bond issue Refunded for the 2014 Bond
This line includes the semiannual interest fees the district is required to pay on the 2004 utility bonds outstanding. The decrease is due to restructuring of the bond in November of 2018 which lowered the rate for the duration of the bond saving close to $90,000 per year.

Rate Stabilization
This expense code transfers funds from available unrestricted operating reserves to the Rate Stabilization Fund and the balance is up to
$584,916. There is no transfer scheduled for 2021 FY.

Renewal & Replacement Transfer to Capital
This allocation captures the 5% minimum funding requirement to the Renewal & Replacement fund which is $464,317 for 2021FY and an additional $475,000 to fund the proposed capital expenditure items for future projects.

ST LUCIE WEST SERVICES DISTRICT CAPITAL FUNDING REVENUE AND EXPENDITURES

FY 2021 BUDGET

R&R	WCF	WWCF

-	
-	
464,317	
475,000	
-	
 	-		

70	
3,832	
-	
-	
-	
 	-		

Estimated Beginning Fund Balance	1,428,036	1,290,952	303,013

ADD REVENUES:	
Interest Revenues	
Impact Fee Revenues	
5% Required Transfer per Bond	
Additional Funding	
Cash Carry Forward for R&R CIP	

303	
2,876	
-	
-	

 	-	

TOTAL REVENUES AVAILABLE	2,367,353	1,294,854	306,192

DEDUCT EXPENDITURES:	
Capital Improvement Projects	
Transfer Out to WW Connection Fee Funds	
Transfers Out to Pay Debt Service	
TOTAL EXPENDITURES	

1,432,110	1,200,000	-

 	-		
1,432,110	

 	
 	-		
1,200,000	

 	
 	-		
-	

FUND BALANCE, SEPTEMBER 30

  $	935,243 

  $	94,854 

  $	306,192 

  

RENEWAL & REPLACEMENT FUND	
FY 2021 BUDGET	

Actual FY
 	2019		Actual FY
2020			
 	FY 2020			
 	FY 2021			
 	FY 2022			
 	FY 2023			
    FY 2024 		
    FY 2025 	

Estimated Beginning Fund Balance

ADD REVENUES:		
5-36001	Interest Revenues	
5-36007	5% Required Transfer per Bond	
	Additional Funding	
	Cash Carry Forward for R&R CIP	

TOTAL REVENUES AND FUNDS AVAILABLE

1,247,518	1,428,036	935,243	222,264	218,955	195,562

-		
-	1,408	-	-	-	-	-	-	
465,989	557,658	465,317	464,317	470,704	480,647	480,647	480,647	
775,000	-	1,150,000	475,000	325,000	300,000	300,000	150,000	
-	-	-	-	-	-	

1,711,797	1,247,518	

2,952,786	1,806,584	

-	
159,980	
193,845	
31,097	
27,438	

220,171	
247,401	
34,334	
30,294	
-	

2,862,835	2,367,353	1,730,947	1,002,911	999,602	826,209

DEDUCT EXPENDITURES:	
SW001	5-37007	Lift Station Renewal & Replacement	
SW037	5-37009	Emergency Renewal & Replacement Projects	
SW047	5-37013	Structural Repairs Sewer Manholes	
SW049	5-37004	Protective Coating Manholes	
SW050	5-37014	WTP Grounding System Improvements	
SW061	5-37017	Membrane Filter Replacement Program	
SW064	5-37006	Replacement Meters	
SW066	5-37020	WWTF Plant Painting & Sealing of Tanks	
SW069	5-37018	Reuse Irrigation Pump Station Improvements	
SW073	5-37027	Replacement Backflow Preventers	
SW078	5-37028	WTP Painting and Tank sealing	
SW081	5-37029	WTP Calcite Tank Project	
SW084	5-37031	Potable Water Flushing Devices	
SW085	5-37032	Emergency (Association Irrigation) R & R Projects	
SW087	5-37034	Irrigation SCADA Conversion	
SW088	5-37035	High Service Pump Station Control Upgrade	
SW091	5-37038	Irrigation Automatic Flushing Devices	
SW092	5-37039	Repaving Utility site	
SW093	5-37040	Irrigation stormwater transfer line	
SW094	5-37041	Radio telemetry system upgrade	
SW095	5-37042	Step Screen Replacement	
SW096	5-37043	PLC Upgrade	
SW097	5-37044	Sand Filter Replacement and Upgrade	
		TOTAL EXPENDITURES	

213,696	
213,714	
32,353	
28,547	
-	
200,000	
5,100	
-	

215,833	
224,400	
33,000	
29,118	
-	
208,000	
5,202	
-	

217,991	
235,620	
33,660	
29,700	
-	
210,080	
5,306	
-	

196,665	34,519	
106,662	35,277	
18,245	19,040	
-		
-		
-		
340,535	6,491	
	120,485	
953,624	30,491	
1,120	1,521	
	16,390	
	5,172	
1,794		
15,249	1,122	
-		
3,604	215,381	
-		

211,580	
203,537	
31,719	
27,987	
50,000	
-	
5,000	
60,000	
550,000	
12,867	

65,000	
140,000	
39,000	
12,372	
130,000	
50,000	
10,000	
47,067	

5,412	
-	

13,382	13,917	14,473	15,052

95,000	
5,000	
49,420	

5,000	
51,891	
30,000	

-	
54,486	

-	
57,210	

-	
60,071	

280,000	
7,000	

5,000	
-	

175,000

20,943		
24,358	75,314	

122,000

22,470	74,145	

120,000

125,000

540,000

1,705,268	635,348	

1,434,799	1,432,110	1,508,683	783,956	804,040	612,735

FUND BALANCE, SEPTEMBER 30	 1,247,518	1,428,036	935,243	222,264	218,955	195,562	213,474

WATER CONNECTION FEE FUND	
FY 2021 BUDGET	

Actual
    FY 2019		Actual
FY 2020 		
     FY 2020 		
    FY 2021 		
   FY 2022 		
   FY 2023 		
   FY 2024 		
   FY 2025 	

Estimated Beginning Fund Balance

ADD REVENUES:		
5-36004	Interest Revenues	
5-36005	Impact Fee Revenues	

Additional Funding Required

1,290,952	94,854	98,756	102,658	106,560

70	
3,832	
-	
 	-		

70	
3,832	
-	
 	-		

70	
3,832	
-	
 	-		

70	
3,832	
-	
 	-		

70	
3,832	
-	
 	-		

TOTAL REVENUES AND FUNDS AVAILABLE

DEDUCT EXPENDITURES:	
SW071	5-38010	WTP RO Modifications	
SW072	5-38011	High Service Pump/Hydro-tank Expansion	
SW076		Clearwell/Transfer Pump Expansion	
SW077	5-38012	Main Water Line Extension	
SW080	5-38013	WTP Concentrate Tank Expansion	
		2000 and 2004 Bond Refunding Payment	

TOTAL EXPENDITURES

1,280,381	1,287,050	1,287,050	
	-		
	-		
3,662	975	70	
3,007	371,772	3,832	
-	-	-	
 	-		-		 	-		

1,290,952	1,294,854	98,756	102,658	106,560	110,462

1,287,050	1,659,797	

-	
-	

-	-	-	-	-	-
-	-	-	-	-	-
-	800,000	-
-	400,000
-	-	-
 	-	-	 	-	 	-	 	-	 	-	 	-	 	-	

-	-		-		1,200,000		-		-		-		-	

TRANSFERS:

Transfers Out to Pay Debt Service

 	-		-		

 	-	 	-	 	-	 	-	 	-	 	-	

TOTAL TRANSFERS OUT	-	-	-	-	-	-	-	-

    1,287,050		1,659,797 		    1,290,952 		 	94,854 		 	98,756 		     102,658 		     106,560 		     110,462 	

FUND BALANCE, SEPTEMBER 30

WASTEWATER CONNECTION FEE FUND	
FY 2021 BUDGET	

Actual
  FY 2019		Actual
FY 2020 		
   FY 2020 	

   FY 2021 	FY 2022	 	FY 2023	 	FY 2024	 	FY 2025	

Estimated Beginning Fund Balance

ADD REVENUES:		
5-36002	Interest Revenues	
5-36006	Impact Fee Revenues	
	Unrestricted Utility Fund balance	
	2013 Construction Bond Proceeds	

299,837	303,013	306,192	9,374	12,259	15,147

300	
2,876	

296,743	299,837	
	-	
	-	
837	227	
2,257	29,181	

303	
2,876	
-	
 	-		

306	
2,876	
-	
 	-		

9	
2,876	
-	
 	-		

12	
2,876	
-	
 	-		

15	
2,876	
-	
 	-		

 	     	

299,837	329,245	

TOTAL REVENUES AND FUNDS AVAILABLE	303,013	306,192	309,374	12,259	15,147	18,038

DEDUCT EXPENDITURES:

SW097	5-39010	WWTF Reuse Filter Project	

-	-	-	-	-	
-	300,000		-	-	
-	-	-	-	-	

-	-	-
-	-	-
-	-	-

  299,837		329,245 	

TOTAL EXPENDITURES	-	-	-	-	300,000	-	-	-

FUND BALANCE, SEPTEMBER 30	 303,013	 306,192 	9,374 	12,259 	15,147 	18,038 

St Lucie West Services District
Debt Service Fund - Water Management Benefit Series 2013 Bonds & Series 2014 Land Acquisition Bond Five Year Operating Forecast

 	SERIES 2013 BOND	

Actual		
Actual		
Estimate EOY		
Final Budget		
Budget				
Forecast		
	FY 2019		FY 2020		FY 2020		FY 2020		FY 2021		FY 2022	FY 2023	FY 2024	FY 2025	

OPERATING REVENUE															
2-04001 Interest	$	3,554		$	442		2,000		$	2,000					2,000	2,000	2,000	
2-04002 Special Assessments	$ 1,950,059		$ 1,715,273		$ 2,064,907		$ 2,064,907					2,064,907	2,064,907	2,064,907	
2-04005 Miscellaneous Revenue (Prepayments)	  $	4,668 	 		 	- 	 	0%		 	- 	- 	- 	
Total Revenues	  $ 1,958,281 	  $ 1,715,715 	  $ 2,066,907 	  $ 2,066,907 		   $ 2,066,907 $ 2,066,907 $ 2,066,907 	

2,000	2,000	
2,064,907	2,064,907	
-	-	
$ 2,066,907	$ 2,066,907	

$	200
OPERATING EXPENSES
Debt Service

2-05001 Assessment Fees	45,827	22,559	40,100	40,100	40,100	40,100	40,100	40,100	40,100	
2-05002 Banking Services	5,919		6,000	6,000	6,000	6,000	6,000	6,000	6,000	
2-05014 Principal 2013	1,560,000		1,600,000	1,600,000	1,640,000	1,680,000	1,720,000	1,765,000	1,805,000	
2-05015 Interest 2013	349,043	151,390	279,477	279,477	231,363	182,061	131,571	79,819	26,764	
2-05011 Misc	-		10,000	10,000	10,000	10,000	10,000	10,000	10,000	
2-05860 COI			-	-	-	-	-	-	-	
2-05870 Land Purchase
Total Expenses	 	      	
 	1,960,789        		
173,949		
1,935,577   -		
1,935,577 	
        1,927,463		
1,918,161      		
1,907,671      		
1,900,919 	 	
 	1,887,864 	
1,909,043	1,879,477	1,879,477	1,871,363	1,862,061	1,851,571	1,844,819	1,831,764	

 	    	    	

Surplus/(Deficit) Before Transfer from
(to) Operating Reserve	(2,508)	1,541,766	131,330   -	131,330

139,444

148,746	159,236	165,988	179,043

TRANSFER FROM (TO) OPERATING RESERVE

Surplus/(Deficit)	 $	(2,508)	$   1,541,766	$	131,330	$	131,330      $	139,444	$	148,746       $	159,236       $	165,988      $	179,043 

*Coverage Provided (Required > 1.10)	1.03	1.10	1.10	1.10	1.11	1.12	1.12	1.13
*Net Revenue / Bond Payment Requirements

-	-	
391,138	392,017	
-	-	
$	391,138	$	392,017	

 	SERIES 2014 BOND	

Actual		
Actual		
Estimate EOY		
Final Budget		
Budget				
Forecast		
	FY 2019		FY 2020		FY 2020		FY 2020		FY 2021		FY 2022	FY 2023	FY 2024	FY 2025	

OPERATING REVENUE															
Interest	45		-		-		-					-	-	-	
2-04007 Stormwater Revenue	388,423
-		195,948		388,499		388,499					392,663	388,270	388,259	
	 	- 	 		 	- 	 	- 		 	- 	- 	- 	
Total Revenues	  $	388,468 	  $ 195,948 	  $	388,499 	  $	388,499 		   $	392,663       $	388,270      $	388,259 	
OPERATING EXPENSES
Debt Service
Assessment Fees	-	-	-	-	-	-	-	-	-	
Banking Services	-	-	-	-	-	-	-	-	-	
2-05016 Principal 2014	270,000	280,000	280,000	290,000	300,000	310,000	315,000	325,000	
2-05017 Interest 2014	118,223	108,499	108,499	101,138	92,017	82,663	73,270	63,259	
Misc		-	-	-	-	-	-	-	-	
COI		-	-	-	-	-	-	-	

Total Expenses	 	388,223 	-	388,499	388,499 	391,138	392,017 	392,663 	388,270 	388,259 

Surplus/(Deficit) Before Transfer from
(to) Operating Reserve	245	195,948	-	-

-	-	-	-

-

TRANSFER FROM (TO) OPERATING RESERVE

Surplus/(Deficit)	 $	245	$	195,948	$	-	$	-       $	-	$	-       $	-       $	-      $	-