St. Lucie West Services District

AMENDED BUDGET FOR FISCAL YEAR ENDED
SEPTEMBER 30,	2020

ST. LUCIE WEST SERVICES DISTRICT
FY 2019/2020 AMENDED ANNUAL BUDGET

TABLE OF CONTENTS

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

Other Funds
Debt Service Fund – Water Management Benefit Series 2013 & 2014 Amended Annual Budget	17

St. Lucie West Services District General Fund Budget Summary

 	2020		
 	ACTUAL*		

CHANGE FROM ORIGINAL	
    TO AMENDED BUDGET 	

 	2020	 	2020	
    BUDGET      AMENDED BUDGET

ADD REVENUES:	
Special Assessments	
Stormwater Drainage Fees	
Other Revenues	

1,068,101	
1,834,985	
  $	452,131 	

-0.40%	
0.38%	
 	0.00%	

1,068,101	1,072,389
1,834,985	1,828,032
  $	411,562      $	452,153 

TOTAL OPERATING REVENUES	3,314,648	3,352,574	3,355,217	0.08%

FUND BALANCE, October 1	3,536,726	3,536,726	3,536,726	0.00%

TOTAL REVENUES AVAILABLE	6,851,374	6,889,300	6,891,943	0.04%

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	

13,183	
52,650	
134,100	
-	
8,907	
12,722	
15,728	
-	
1,587,108	
412,438	
693,914	
343,840	
90,405	

15,473	
53,975	
159,997	
1,208	
12,653	
29,482	
33,658	
-	
1,786,115	
656,695	
769,524	
437,506	
102,685	

14,120	
55,000	
145,500	
500	
12,500	
18,000	
20,000	
500	
1,744,700	
585,200	
760,253	
391,600	
102,550	

-8.74%	
1.90%	
-9.06%	
-58.61%	
-1.21%	
-38.95%	
-40.58%	
0.00%	
-2.32%	
-10.89%	
-1.20%	
-10.49%	
-0.13%	

TOTAL EXPENDITURES	3,364,996	4,058,971	3,850,423	-5.14%

Less GF Transfer to R&R	
Less Transfer to WMB Debt Fund	

103,514	
390,105	

103,528	
390,091	

103,528	
390,105	

0.00%	
0.00%	

FUND BALANCE, SEPTEMBER 30	 	2,992,759 	2,336,710 	2,547,887 

*	Note: 2020 Actuals from 10-1-2019 through 9-29-20. We are still receiving September 2020 invoices.	

FY 2020 Actual	
Through 9-29-2020	

 	
Annual Budget
(with adjustments)	
FY 2020	

 
Amended Annual
Budget	
FY 2020	

General Fund Fund Balance (Beginning)	3,536,726	

3,536,726	3,536,726

-	
-	
-	
1,834,985	
40,569	
77	
1,068,101	
11,485	
-	
390,105	
9,895	
$	3,355,217	

OPERATING REVENUE

1-04001	
1-04002	
1-04003	
1-04004	
1-04005	
1-04006	
1-04007	
1-04009	
1-04011	
1-04012	
1-04014	

-	
-	
-	
1,828,032	
40,569	
100	
1,072,389	
11,484	
-	
390,091	
 	9,909 	
  $	3,352,574 	

Permit Fees	-
Grants	-
Miscellaneous Fees	-
Storm Water Drainage Fees	1,834,985
Project Maintenance Fees	-
Interest	77
Special Assessments	1,068,101
Miscellaneous Income	11,485
WMB Prepayment	-
Storm Water Drainage - Bond	390,105 Excess Storm Water Fee to R&R		9,895

Total Revenues	$	3,314,648

OPERATING EXPENSES

12,000	
920	
1,200	
14,120	

 Board of Supervisors

1-05001	
1-05002	
1-05015	

12,000	
918	
 	2,555 	
 	15,473 	

Executive Salaries	11,286
FICA	863
Board Meeting Expenses	1,034

TOTAL BOARD OF SUPERVISORS	13,183

8,500
1,000
45,000
500
55,000

District Manager

1-06001	
1-06003	
1-06005	
1-06009	

Assessment Fees & Costs	8,273	8,528
Operations & Maintenance Services	805	1,050
Management Contract	43,572		43,572 Travel & Per Diem		-	 		825 
TOTAL DISTRICT MANAGER	52,650	 	53,975 

1-12001

Finance

1,000
1,000
30,000
13,000
500
55,000
45,000
145,500

1-07001	
1-07002	
1-07004	
1-07005	
1-07007	
1-07009	
1-07018	

Dissemination Agent	-	2,030
Arbitrage	-	1,858
Accounting Services	25,442	32,061
Auditing	12,015	13,056
Banking Services	246	694
Property & Casualty Insurance	53,632	67,532
Property Taxes & Assessments	42,766	 	42,766 

TOTAL FINANCE	134,100	 	159,997 

Grant Management	
Contractual Services -GM	-	1,208	500	
TOTAL GRANT MANAGEMENT	-	1,208	500	

9,000	
1,000	
1,300	
1,200	

Clerk to the Board

1-13002	
1-13004	
1-13005	
1-13007	

8,842	
865	
1,399	
1,547	

Other Contractual Services	6,403
Postage & Freight	568
Printing & Binding	1,016
Legal Ads	919

FY 2020 Actual
Through 9-29-2020

Annual Budget (with adjustments) FY 2020

12,500

Amended Annual
Budget FY 2020

TOTAL CLERK TO THE BOARD	8,907	 	12,653 

Legal Services
1-19001	General Counsel	10,737	26,271	15,000	
1-23001	Special Counsel	1,984	 	3,211 	3,000	
	TOTAL LEGAL COUNSEL	12,722	 	29,482 	18,000	
	
Engineering Services				
1-26002	Engineering Services	15,728	 	33,658 	20,000	
	TOTAL ENGINEERING	15,728	 	33,658 	20,000	
	
Pollution Control			
1-29002	Regulatory & Permit Fees	-	 	- 	500	
	TOTAL POLLUTION CONTROL	-	 	- 	500	

ADMINISTRATION DIVISION
Personnel
1-15001	Regular Salaries	342,946	314,792	350,000	
1-15002	Overtime	1,823	2,440	3,000	
1-15003	FICA	26,087	28,642	30,000	
1-15004	Retirement Contributions	28,468	32,472	30,000	
1-15005	Health/Life/Dental Insurance	412,845	455,740	420,000	
1-15006	Workers Comp	18,996	22,032	22,000	
1-15007	Unemployment Insurance	-	2,005	500	
1-15010	Uniforms	1,468	1,762	2,000	
1-15012	Training, Cont. Educ., and Licensing	996	2,116	1,500	
1-15013	Vehicle Allowance	6,771	7,200	7,200	
1-15014	Annual PTO	-	5,395	1,000	
1-15015	Cell Stipend	365	1,007	500	
Total Administration Personnel:	840,766	875,603	867,700	
ADMIN Operating				
1-33001	Other Contractual Services	57,957	76,780	65,000	
1-33002	Website Maintenance	3,954	5,997	4,500	
1-33004	Water - Irrigation	3,889	3,950	4,500	
1-33005	Telephone & Cell Service	7,395	12,668	9,500	
1-33006	Postage & Freight	865	1,108	1,000	
1-33007	Electricity Services	3,459	4,590	4,000	
1-33010	Equipment Leasing	(204)	3,487	1,000	
1-33011	Administration Maintenance	71	2,815	500	
1-33018	Contingencies - Hurricane	-	20,400	10,000	
1-33019	Office Supplies	5,575	5,487	7,000	
1-33020	Fuel & Lubricants - Vehicle	23,601	31,601	25,000	
1-33021	Operating Supplies and Expenses	5,582	7,022	7,000	
1-33022	Computer Software	7,303	4,763	8,000	
1-33023	Computer Hardware/ Supplies	3,162	4,400	4,000	
1-33024	Fuel & Lubricants - Equipment	10,479	12,944	12,000	
1-33025	Minor Construction Expenses	-	-	1,500	
	Total Administration Operating:	133,089	198,012	164,500	
	Capital Outlay Administration				
1-33101	Equipment	-	-	-	
1-33102	Building	613,254	712,500	712,500	
1-33103	Other	-	-	-	

FY 2020 Actual
Through 9-29-2020		Annual Budget
(with adjustments) FY 2020		Amended Annual
Budget FY 2020	
Total Administration Capital Outlay:	613,254	712,500	712,500
TOTAL ADMINISTRATION	1,587,108	 	1,786,115 	1,744,700 AQUATICS DIVISION
Personnel
1-14001	Regular Salaries	223,947	274,404	240,000	
1-14002	Overtime	8,960	19,161	12,000	
1-14003	FICA	17,189	22,772	20,000	
1-14004	Retirement Contributions	18,179	26,421	20,000	
1-14008	Uniforms	3,032	3,998	3,500	
1-14010	Training, Cont. Educ., and Licensing	1,828	3,353	2,800	
1-14011	Annual PTO	-	3,602	1,000	
1-14012	Cell Stipend	109	514	200	
Total Aquatics Personnel:	273,244	354,225	299,500	
Aquatics Operating				
1-31001	Operations & Maintenance Svc	9,969	13,497	12,000	
1-31003	Disposal Fees	580	3,175	1,000	
1-31005	Operating Supplies	8,438	9,027	9,000	
1-31009	Equipment Maintenance	8,678	13,547	9,500	
1-31011	Chemicals	88,577	109,634	100,000	
1-31012	Machinery & Equipment	 	4,578 	 	4,374 	5,000	

3,874	134,200	134,200	
14,500	15,016	15,000	
-	-	-	

Total Aquatics Operating: 	120,820	 	153,254 	136,500 Capital Outlay Aquatics
1-31101	Equipment
1-31102	Building
1-31103	Other
Total Aquatics Capital Outlay:	18,374	149,216	149,200

	TOTAL AQUATICS DIVISION	412,438		 	656,695	585,200 	
	
STORM WATER MANAGEMENT DIVISION				
	Personnel				
1-16001	Regular Salaries	299,177		327,680	325,000	
1-16002	Overtime	9,358		16,768	12,000	
1-16003	FICA	22,643		25,572	25,000	
1-16004	Retirement Contributions	27,785		29,470	29,000	
1-16008	Uniforms	2,718		3,728	3,500	
1-16010	Training, Cont. Educ., and Licensing	2,762		3,554	3,500	
1-16011	Annual PTO	-		6,130	1,500	
1-16012	Cell Stipend	189		701	200	
Total Storm Water Personnel:	364,633	413,603	399,700	
Storm Water Operating				
1-34001	Operations & Maintenance Svc	60,174	75,931	65,000	
1-34002	Laboratory Services	3,749	3,850	4,000	
1-34004	Disposal Fees	1,254	1,665	1,500	
1-34005	Operating Supplies	22,732	19,287	25,000	
1-34007	Landscape Materials	39,045	40,000	45,000	
1-34008	Vehicle Maintenance	5,536	6,284	6,000	
1-34009	Equipment Maintenance	25,517	26,205	30,000	
1-34011	Chemicals	1,355	1,766	2,000	
1-34014	Electricity Services	5,266	5,880	7,000	

110,053	110,053	110,053		
54,601	65,000	65,000		
-	-	-		
164,654	175,053	175,053	

Total Storm Water Operating: 	164,628	 	180,868 	185,500 Capital Outlay Storm Water

1-34101	
1-34102	
1-34103	

Equipment Building
Other - GIS Mapping

TOTAL STORM WATER MANAGEMENT DIVISION	693,914	

Total Storm Water Capital Outlay:

769,524	760,253

EXOTIC PLANT REMOVAL DIVISION

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	

203,733	228,621	220,000		
10,896	8,422	12,000		
15,829	19,918	19,000		
17,709	23,134	20,000		
2,765	3,185	3,000		
722	1,224	1,000		
-	2,842	1,500		
90	468	100		
251,743	287,814	276,600	

Personnel Regular Salaries Overtime
FICA
Retirement Contributions Uniforms
Training, Cont. Educ., and Licensing Annual PTO
Cell Stipend

30,666	
5,257	
16,554	
6,726	
6,472	
 	59,000 	
 	124,675 	

30,000	
5,000	
18,000	
6,000	
6,000	
25,000	
 	90,000 	

Total Exotic Plant Personnel: Exotic Plant Operating
Operations & Maintenance Svc	25,339	
Disposal Fees	3,380	
Operating Supplies	17,315	
Vehicle Maintenance	5,404	
Chemicals	4,718	
Maintenance Contracts	 	13,125 	

8,317	10,000	10,000		
14,500	15,017	15,000		
-	-	-		
22,817	25,017	25,000	

Total Exotic Plant Operating: 	69,281 Capital Outlay Exotic Plant
Equipment Building Other

Total Exotic Plant Capital Outlay:

TOTAL EXOTIC PLANT REMOVAL DIVISION	343,840	

SHOP OPERATIONS DIVISION

1-18001	
1-18002	
1-18003	
1-18004	
1-18013	
1-18015	
1-18016	
1-18017	

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

43,732	46,586	46,000		
1,460	5,412	4,000		
3,347	3,978	4,000		
4,067	4,680	4,500		
182	602	500		
394	1,740	1,200		
-	480	250		
-	250	100		
53,182	63,728	60,550	

Personnel Regular Salaries Overtime
FICA
Retirement Contributions Uniforms
Training, Cont. Educ., and Licensing Annual PTO
Cell Stipend

437,506	391,600

Total Shop Personnel:
Shop Operating

Operations & Maintenance Svc	10,117	
Disposal Fees	876	
Operating Supplies	4,735	
Machinery & Equipment	9,819	

 	
8,875	
1,739	
6,064	
10,604	

 
12,000	
1,500	
6,000	
10,500	

Capital Outlay Shop	Total Shop Operating: 	25,548 	 	27,282 	 	30,000 	
Equipment	11,675	11,675	12,000	
Building	-	-	-	
Other	-	-	-	

1-36101	
1-36102	
1-36103	

SHOP OPERATIONS DIVISION	90,405	

Total Shop Capital Outlay: 	11,675	11,675	12,000 

 	102,685	102,550 

Total Operating Expenses	3,364,996	4,058,971		 	3,850,423 	

Total Expenses Total Revenues

$	3,364,996	$	4,058,971	 $		3,850,423 	
	
$	3,314,648	$	3,352,574	 $		3,355,217 	

Surplus/(Deficit) Before Transfers	(50,348)	

(706,397)	
103,528	
390,091	

(495,206)

Transfer to General Fund R&R (including Grant)	103,514	
Transfer to WMB Debt Fund	390,105	

103,528
390,105

Net Surplus (Deficit)	(543,967)	(1,200,016)	(988,839)

Available Operating Cash Balance (Ending)	$	2,992,759	$	2,336,710	   $	2,547,887 	

ST LUCIE WEST SERVICES DISTRICT GENERAL FUND - CAPITAL IMPROVEMENT FUND
AMENDED FY 2019-2020 BUDGET

   	

FY 2020 Actual
 Through 9-29-2020 * 

Annual Budget (with adjustments)
 	FY 2020	

Amended Annual Budget
 	FY 2020	

CHANGE FROM ORIGINAL TO
 	AMENDED	

Estimated Beginning Fund Balance	471,196	471,196	471,196	0.00%

Interest Revenues	
Grant Revenues	
5% Recommended Annual Transfer + Additional Annual Transfer	
Additional Funding (From GF Unrestricted Fund Balance)	
Excess Storm Water Fees - Bond	

-
-     53,619
40,000
9,895

-
-     53,619
40,000
9,909

-
-     53,619
40,000
9,895

0.00%	
0.00%	
0.00%	
0.00%	
-0.14%	

291,245	
-	
-	
-	
-	
-	
-	
-	
35,000	

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

207,605	
-	
-	
-	
-	
-	
-	
-	
13,350	

0.00%	
0.00%	
0.00%	
0.00%	
0.00%	
0.00%	
0.00%	
0.00%	
0.00%	

TOTAL REVENUES AVAILABLE	574,710	574,724	574,710	0.00%

291,245	
-	

-	
-	

35,000

TOTAL EXPENDITURES	220,955	326,245	326,245	0.00%

FUND BALANCE, SEPTEMBER 30	 	353,755 	248,479 	248,465 

*	Note: 2020 Actuals from 10-1-2019 through 9-29-2020. We are still receiving September 2020 invoices.	

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

 	2020		
    ACTUAL* 	

 	2020	CH	
AMENDED BUDGET    	

 	2020	
    BUDGET 

ANGE FROM ORIGINAL TO AMENDED BUDGET 

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

 	
2,904,207	
3,372,082	
1,643,228	
527,595	
52,647	
 	103,926 	

 
3,171,396	
3,677,859	
1,797,512	
597,883	
26,045	
 	82,536 	

 	
3,171,396	
3,677,859	
1,797,512	
527,595	
52,647	
 	103,926 	

 	
0.00%	
0.00%	
0.00%	
-11.76%	
102.14%	
 	25.92%	

TOTAL OPERATING REVENUES	8,603,684	9,353,231	9,330,934	-0.24%	

FUND BALANCE, October 1	
6,587,944	
6,587,944	
6,587,944	
0.00%	
TOTAL REVENUES AVAILABLE	15,191,628	15,941,175	15,918,878	-0.14%	

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 & Maintenance Division	
Debt Service Payments	
Capital improvement Projects	
Rate Stabilization	
Renewal & Replacement Transfers	
CIP Transfer - WWTP Expansion	

13,080	
44,070	
231,947	
4,603	
13,488	
12,564	
12,722	
51,635	
2,328,554	
1,038,777	
806,597	
1,288,641	
211,952	
139,252	
2,605,326	
-	
489	
815,317	
 	-		

14,096	
44,998	
336,512	
10,006	
15,847	
16,590	
43,314	
102,566	
2,820,165	
1,136,513	
920,224	
1,371,652	
330,053	
155,996	
2,605,326	
-	
-	
1,615,317	
 	-		

14,000	
46,000	
266,500	
7,300	
15,500	
16,000	
30,000	
85,000	
2,711,685	
1,114,800	
874,560	
1,371,500	
288,500	
152,000	
2,605,326	
-	
489	
1,615,317	
 	-		

-0.68%	
2.23%	
-20.81%	
-27.04%	
-2.19%	
-3.56%	
-30.74%	
-17.13%	
-3.85%	
-1.91%	
-4.96%	
-0.01%	
-12.59%	
-2.56%	
0.00%	
0.00%	
0.00%	
0.00%	
0.00%	

TOTAL EXPENDITURES	9,619,013	11,539,175	11,214,477	-2.81%

FUND BALANCE, SEPTEMBER 30	 5,572,615 	4,402,000 	4,704,401 

*	Note: 2020 Actuals from 10-1-2019 through 9-29-2020. We are still receiving September 2020 invoices.	

Water & Sewer Fund Balance (Beginning)	
Rate Stabilization Fund Balance (Beginning)	

 	

FY 2020 Actual	
Through 9-29-2020	
6,587,944	
584,916	

 	
Annual Budget (with adjustments)	
FY 2020	
6,587,944	
584,916	

 	
Amended Annual
Budget	
FY 2020	
6,587,944	
584,916	

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

OPERATING REVENUE		
Grants	-	
Billed Water Revenue	2,904,207	
Billed Wastewater Revenue	3,372,082	
Billed Irrigation Revenue	1,643,228	
Late Fees	30,147	
Miscellaneous Fees	21,228	
Wholesale Water Revenue	265,022	
Meter Set Fees	2,955	
Wholesale Wastewater Revenue	262,573	
Interest (Operating)	5,708	
Water Impact (AFPI)	35,502	
Wastewater Impact (AFPI)	30,639	
Tanker Truck Water Service	13,250	
Backflow Prevention Program	17,145	
Total Revenues	$	8,603,684	

-	
3,171,396	
3,677,859	
1,797,512	
29,750	
21,102	
291,551	
1,550	
306,332	
7,415	
26,045	
22,719	
-	
 	- 	
  $	9,353,231 	

-	
3,171,396	
3,677,859	
1,797,512	
30,147	
21,228	
265,022	
2,955	
262,573	
5,708	
35,502	
30,639	
13,250	
17,145	
$	9,330,934	

5-05001	
5-05002	
5-05004	

OPERATING EXPENSES		
 Board of Supervisors		
Executive Salaries	11,286	
FICA	863	
Board Meeting Expenses	930	
TOTAL BOARD OF SUPERVISORS	13,080	

12,000	
918	
 	1,178 	
 	14,096 	

12,000	
1,000	
1,000	
14,000	

5-06002	
5-06003	

District Manager		
Management Contract	43,572	
Travel & Per Diem	498	
TOTAL DISTRICT MANAGER	44,070	

43,572	45,000	
 	1,426 	1,000	
 	44,998 	46,000	

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

Finance		
Dissemination Agent	3,843	
Arbitrage	-	
Accounting Services	38,163	
Auditing	14,985	
Banking Services	13,120	
Property & Casualty Insurance	160,922	
Bad Debt	915	
TOTAL FINANCE	231,947	

3,888	4,000	
2,400	500	
47,794	42,000	
15,785	15,000	
20,798	15,000	
202,947	185,000	
 	42,900 	5,000	
 	336,512 	266,500	

5-09001	
5-09003	
5-09004	

Property Control		
Building & Land Rental	-	
Computer Software/Licensing	3,760	
Computer Hardware/Supplies	843	
TOTAL PROPERTY CONTROL	4,603	

1,930	1,000	
4,884	4,800	
3,192	1,500	
10,006	7,300	

15,847	15,500	
15,847	15,500	

Utility Rate Consultant		
Other Contractual Services	13,488	
TOTAL RATE CONSULTANT	13,488	

5-11001

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

Clerk to the Board		
Other Contractual Services	9,583	
Postage & Freight	954	
Printing & Binding	1,404	
Legal Ads	623	
TOTAL CLERK TO THE BOARD	12,564	

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

11,000	
1,500	
2,000	
1,500	
16,000	

5-19001	
5-19002	

Legal Services		
General Counsel	10,737	
Special Counsel	1,985	
TOTAL LEGAL COUNSEL	12,722	

34,547	25,000	
 	8,767 	5,000	
 	43,314 	30,000	

FY 2020 Actual
Through 9-29-2020

Annual Budget (with adjustments)
FY 2020

Amended Annual Budget
FY 2020

85,000

85,000

Engineering Services
5-26002	Engineering Services	51,635	 	102,566 

TOTAL ENGINEERING	51,635	 	102,566 

ADMINISTRATION DIVISION
Personnel
5-14001	Regular Salaries	348,677	354,048	355,000	
5-14003	Overtime	3,736	6,899	5,000	
5-14004	FICA	27,149	32,569	30,000	
5-14005	Retirement Contributions	32,112	36,407	35,000	
5-14006	Health/Life/Dental Insurance	473,186	537,584	500,000	
5-14007	Workers Comp	27,336	34,174	32,000	
5-14008	Unemployment Compensation	-	2,188	1,000	
5-14010	Uniforms	1,604	3,635	3,000	
5-14012	Training & Education Costs	1,427	2,196	2,000	
5-14013	Vehicle Allowance	4,514	10,800	7,000	
5-14014	Annual PTO	-	8,994	2,000	
5-14015	Cell Stipend	 	677 	1,424	1,000	
		Total Administration Personnel: 	920,419 	1,030,918	973,000	
	ADMIN Operating				

5-29001	Other Contractual Services 5-29002	Website Maintenance
5-29003	Operating Supplies 5-29004	Storm Water Fees
5-29005	Telephone & Cell Service 5-29006	Postage & Freight
5-29007	Equipment Leasing
5-29008	Administrative Maintenance 5-29011	Contingencies - Hurricane 5-29012	Office Supplies
5-29013	Fuel & Lubricants - Vehicle
5-29014	Fuel & Lubricants - Equipment 5-29015	Minor Construction Expenses 5-29016	Project Maintenance Fees
5-29017	Contingency (1.5%)
5-29018	Electricity Services

Capital Outlay Administration
5-29101	Equipment
5-29102	Building
5-29103	Other
152,471	197,774	170,000	
4,036	4,547	5,000	
9,310	7,105	10,000	
8,471	33,884	45,000	
9,474	13,765	12,000	
24,431	34,296	28,000	
(204)	2,672	1,000	
958	1,930	1,500	
-	-	-	
6,596	4,898	7,000	
41,065	47,448	45,000	
7,845	12,529	10,000	
28	1,489	1,000	
-	6,685	6,685	
5,638	74,393	50,000	
2,523	3,332	3,000	

Total Administration Operating: 	272,642	446,747	395,185 

1,000
1,342,500
-

144	-
1,135,348	1,342,500
-	-

Total Administration Capital Outlay: 	1,135,492	1,342,500	1,343,500 

 	 	
TOTAL ADMINISTRATION	2,328,554	 	2,820,165	 	2,711,685 WATER TREATMENT PLANT DIVISION
Personnel
5-15001	Regular Salaries	267,649	289,817	280,000	
5-15002	Overtime	31,894	42,623	35,000	
5-15003	FICA	22,224	25,788	24,000	
5-15004	Retirement Contributions	21,263	29,920	24,000	
5-15008	Uniforms	833	1,961	1,800	
5-15010	Training & Education Costs	3,262	3,430	5,000	
5-15011	Annual PTO	-	3,401	1,000	
5-15012	Cell Stipend	 	474 	1,270	1,000	
		Total WTP Personnel: 	347,599 	398,210	371,800	
	WTP Operating				
5-30001	Other Contractual Services	43,485	69,433	50,000	
5-30002	Operations & Maintenance Services	140	1,905	1,000	
5-30003	Laboratory Services	30,116	27,606	32,000	
5-30004	Operating Supplies	4,574	6,304	6,000	
5-30005	Electricity Services	166,285	187,202	180,000	
5-30007	Plant Maintenance	49,050	78,316	55,000	

	
FY 2020 Actual		Annual Budget (with
adjustments)		Amended Annual
Budget	
	Through 9-29-2020		FY 2020		FY 2020	
5-30009	Chemicals	334,893		303,575		350,000	
5-30010	Water Conservation Grant Program	12,405		12,000		14,000	
5-30011	Backflow Prevention Program	 	23,270 		 	25,000 		25,000	
		Total WTP Operating: 	664,216 		 	711,341 		 	713,000 	
	Capital Outlay WTP						
5-30101	Equipment		26,962		26,962		30,000	
5-30102	Building		-		-		-	
5-30103	Other		-		-		-	
Total WTP Capital Outlay:	26,962		26,962	30,000	
					
TOTAL WATER TREATMENT PLANT DIVISION	1,038,777	-	1,136,513	1,114,800	
	
WASTEWATER TREATMENT PLANT DIVISION
Personnel				
5-16001	Regular Salaries	267,810		295,677		280,000	
5-16002	Overtime	34,676		39,071		38,000	
5-16003	FICA	23,801		25,953		25,000	
5-16004	Retirement Contributions	26,540		30,127		28,000	
5-16008	Uniforms	2,179		2,333		3,000	
5-16010	Training & Education Costs	3,046		2,807		3,500	
5-16011	Annual PTO	-		3,532		1,000	
5-16012	Cell Stipend	 	812 		970		1,000	
	Total WWTP Personnel: 	358,864 		400,470	379,500	
	WWTP Operating				
5-31001	Other Contractual Services	22,012		26,720	25,000	
5-31002	Operations & Maintenance Services	7,593		7,362	8,500	
5-31003	Laboratory Services	21,209		24,697	24,000	
5-31004	Operating Supplies	12,800		14,364	14,000	
5-31005	Sludge Disposal	78,111		84,239	84,000	
5-31006	Electricity Services	135,227		147,849	145,000	
5-31008	Plant Maintenance	34,927		41,821	40,000	
5-31010	Chemicals	 	78,907 		 	109,142 	90,000	
	Total WWTP Operating: 	390,788 		 	456,194 	 	430,500 	
	Capital Outlay WWTP				
5-31101	Equipment	44,560		44,560		44,560	
5-31102	Building	12,385		19,000		20,000	
5-31103	Other	-		-		-	
Total WWTP Capital Outlay:	56,945		63,560	64,560	
					
TOTAL WASTEWATER TREATMENT PLANT DIVISION	806,597	-	920,224	874,560	
	
UNDERGROUND UTILITIES DIVISION					
	Personnel					
5-17001	Regular Salaries	450,760		478,761		470,000	
5-17002	Overtime	54,356		65,621		65,000	
5-17003	FICA	37,720		42,205		40,000	
5-17004	Retirement Contributions	41,091		48,994		45,000	
5-17008	Uniforms	4,635		5,981		6,000	
5-17010	Training & Education Costs	1,718		2,800		3,000	
5-17011	Annual PTO	-		5,083		2,000	
5-17012	Cell Stipend	 	1,571 		2,237		2,000	
		Total UGU Personnel: 	591,852 		651,682	633,000	
	UGU Operating					
5-32001	Other Contractual Services	308,318		311,664	315,000	
5-32002	Operations & Maintenance Services	107,840		103,928	110,000	
5-32003	Operating Supplies	69,551		77,852	75,000	
5-32004	Electricity Services	37,786		41,055	40,000	
5-32005	Vehicle Maintenance	24,382		26,707	26,000	
5-32006	Lift Station Maintenance	 	17,961 		 	21,747 	21,000	
		Total UGU Operating: 	565,839 		 	582,953 	 	587,000 	
	Capital Outlay UGU					
5-32101	Equipment	44,548		56,000	56,000	
5-32102	Building	86,403		79,967	95,000	

 	

5-32104	New Meters
5-32103	Other

FY 2020 Actual
Through 9-29-2020	

-
-	Annual Budget (with
adjustments) FY 2020
1,050
-	Amended Annual
Budget	
			FY 2020	
			500
-	

Total UGU Capital Outlay:

130,950	137,017

151,500

TOTAL UNDERGROUND UTILITIES DIVISION	1,288,641   -	1,371,652	1,371,500

IRRIGATION DIVISION

43,780	42,000	
4,097	1,000	
3,740	3,500	
4,309	4,300	
561	500	
695	500	
772	100	
250	100	

Personnel
5-18001	Regular Salaries	39,520
5-18002	Overtime	426
5-18003	FICA	2,783
5-18004	Retirement Contributions	3,609
5-18008	Uniforms	398
5-18009	Training & Education Costs	197
5-18010	Annual PTO	-
5-18011	Cell Stipend	 	- 
Total IRR Personnel: 	46,933	58,204	52,000

IRR Operating

20,000
40,000
500
6,000
125,000
40,000
5,000

5-33001	Other Contractual Services	14,510	28,164
5-33002	Operations & Maintenance Services	35,979	42,437
5-33003	Laboratory Services	-	603
5-33004	Operating Supplies	5,617	6,433
5-33005	Electricity Services	118,936	135,739
5-33008	Maintenance - Irrigation	33,356	45,131
5-33010	Chemicals	 	3,553	 	13,342 
Total IRR Operating: 	211,952	 	271,849	 	236,500 
Capital Outlay IRR	
5-33101	Equipment
5-33102	Building
5-33103	Other	-	-
-	-
-	-	-
-
-	
Total IRR Capital Outlay:	-	-	-	
				
TOTAL IRRIGATION DIVISION	211,952	-	330,053	288,500	
	
SHOP & MAINTENANCE OPERATIONS DIVISION					
	Personnel					
5-40001	Regular Salaries	94,417		100,450	100,000	
5-40002	Overtime	4,964		7,474	7,000	
5-40003	FICA	7,393		8,405	8,000	
5-40004	Retirement Contributions	9,010		9,713	9,500	
5-40013	Uniforms	652		1,170	1,000	
5-40015	Training & Education Costs	179		2,006	1,000	
5-40016	Annual PTO	-		1,551	1,000	
5-40017	Cell Stipend	 	169 		393	500	
Total Shop & Maintenance Personnel: 	116,784	131,162	128,000

Shop & Maintenance Operating	
5-41001	Operations & Maintenance Svc	8,139	8,359	8,500	
5-41002	Disposal Fees	983	1,640	1,500	
5-41003	Operating Supplies	4,688	5,358	5,000	
5-41006	Machinery & Equipment	 	8,659 	 	9,477 	9,000	
Total Shop & Maintenance Operating: 	22,468	 	24,834	 	24,000 Capital Outlay Shop & Maintenance

-
-
-

5-41101	Equipment	-	-
5-41102	Building	-	-
5-41103	Other	-	-
Total Shop & Maintenance Capital Outlay:	-	-	-

TOTAL SHOP & MAINTENANCE OPERATIONS DIVISION	139,252   -	155,996	152,000

Total Operating Expenses	 	6,197,881	 	7,318,532 	6,993,345 NON-OPERATING INCOME AND EXPENSES

FY 2020 Actual
Through 9-29-2020

Annual Budget (with adjustments)	
FY 2020	

 	
Amended Annual
Budget	
FY 2020	

DEBT SERVICE EXPENSES

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

-	
180,000	
362,175	
1,135,000	
552,216	
260,000	
 	115,935 	
 	2,605,326 	

-	
180,000	
362,175	
1,135,000	
552,216	
260,000	
115,935	
 	2,605,326 	

Cost of Issuance	-
Principal 2014 Bond Issue Refi of 2004	180,000
Interest 2014 Bond Issue Refi of 2004	362,175
Principal 2011 Bond Issue	1,135,000
Interest 2011 Bond issue	552,216
Principal 2013 Bond Issue	260,000
Interest 2013 Bond issue	 	115,935 
TOTAL DEBT SERVICE: 	2,605,326 

489	
 	489 	

RATE STABILIZATION

 	- 	
 	- 	

Transfer Out to Rate stabilization Fund + Interest	 	489 
TOTAL RATE STABILIZATION SERVICE: 	489 

- 465,317
1,150,000
-

CAPITAL IMPROVEMENT & TRANSFERS		
Capital Improvement Program - W&S	-	
Required R&R Transfer to Capital (5%)	465,317	
Additional R&R Transfer for CIP's	350,000	
Capital Improvement Program - WWTP Expansion Transfer	 	- 	
TOTAL CI & TRANSFERS EXPENSES:	 	815,317 	

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

11,539,175	

5-28127

 	1,615,317 

Total Expenses

$	9,619,013	$

   $	11,214,477 

Total Revenues	$	8,603,684	$	9,353,231	

$	9,330,934

(1,015,329)	(2,185,944)	 	(1,883,543)	
$	5,572,615	$	4,402,000	$	4,704,401	

Surplus/(Deficit)

Available Operating Cash Balance (Ending)

Available Rate Stabilization Balance (Ending)	$	585,405	

$	584,916	$	585,405

   	

FY 2020 Actual
 Through 9-29-2020 *

Annual Budget (with adjustments)

ST LUCIE WEST SERVICES DISTRICT RENEWAL & REPLACEMENT FUND AMENDED FY 2019-2020 BUDGET

 	FY 2020	

Amended Annual Budget
 	FY 2020	

CHANGE FROM ORIGINAL TO
 AMENDED BUDGET 

ADD REVENUES:

Estimated Beginning Fund Balance	1,247,518	1,247,518

Interest Revenues	
5% Required Transfer per Bond	
Additional Funding	
Cash Carry Forward for R&R CIP	

-	
465,317	
350,000	
 	-		

-	
465,317	
1,150,000	
-		

0.00%	
0.00%	

1,247,518

-	
465,317	
1,150,000	
-		

-6.24%	
3.18%	
-3.53%	
-27.11%	
0.00%	
0.00%	
0.00%	
0.00%	
0.00%	
-3.01%	

TOTAL REVENUES AVAILABLE	2,062,835	2,862,835	2,862,835	0.00%

125,249	
67,989	
19,952	

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

150,000	
200,000	
30,000	
20,000	
-	
-	
65,000	
140,000	
39,000	
12,000	
50,000	
10,000	
-	
2,000	
10,000	
-	
280,000	
2,000

120,000
120,000	

DEDUCT EXPENDITURES:	
SW001	5-37007	Lift Station Renewal & Replacement	
SW037	5-37009	Emergency Renewal & Replacement Projects	
SW047	5-37013	Structural Repairs Manholes	
SW049	5-37004	Protective Coating Manholes	
SW050	5-37014	WTP Grounding System Improvements	
SW052	5-37016	Storage Building Underground Utilities	
SW064	5-37006	Replacement Meters	
SW066	5-37020	WWTF Plant Painting & Sealing of Tanks	
SW069	5-37018	Irrigation Ph 1 -Improve Existing WWTP Pump Station	
SW073	5-37027	Replacement Backflow Preventers	
SW078	5-37028	WTP Painting and Tank sealing	
SW081	5-37029	WTP Calcite Tank Project	
SW083	5-37030	WWTF Odor Control Improvements	
SW084	5-37031	Potable Water Flushing Devices	
SW085	5-37032	Irrigation (Association) Emergency R&R Projects	
SW087	5-37034	Irrigation SCADA Conversion	
SW088	5-37035	WTP 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	
SW096	5-37043	SCADA PLC Upgrade	

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

57,511	
127,860	
30,491	
1,521	
24,390	
5,172	

0.00%	
0.00%	
-80.00%	
-78.75%	
0.00%	
0.00%	
0.00%	
0.00%	
0.00%	
0.00%	
0.00%	

1,122

280,000	
7,000	

257,513

99,210	
99,785	

122,000	
120,000	

TOTAL EXPENDITURES	917,765		1,434,799		1,250,000	-12.88%	
FUND BALANCE, SEPTEMBER 30	 	1,145,070 		 	1,428,036 		 	1,612,835 		

*	Note: 2020 Actuals from 10-1-2019 through 9-29-2020. We are still receiving September 2020 invoices.	

FY 2020 Actual
 Through 9-29-2020 * 

Annual Budget (with adjustments)
 	FY 2020	

Amended Annual Budget
 	FY 2020	

CHANGE FROM ORIGINAL TO
 	AMENDED	

1,287,050

1,075
100,059
-

Estimated Beginning Fund Balance	1,287,050	1,287,050

Interest Revenues	
Impact Fee Revenues	
Additional Funding Required	

ADD REVENUES:

1,075	70
100,059	3,832
-	-

1436.14%
2511.15%

TOTAL REVENUES AVAILABLE	1,388,184	1,290,952	1,388,184	7.53%

-	
10,000	
-	
-	

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

-	0.00%
-

0.00%	
0.00%	

-	-
-	-

TOTAL EXPENDITURES	-	-	10,000	0.00%

TRANSFERS:

FUND BALANCE, SEPTEMBER 30	 	1,388,184 	1,290,952 	1,378,184 

*	Note: 2020 Actuals from 10-1-2019 through 9-29-2020. We are still receiving September 2020 invoices.	

FY 2020 Actual
 Through 9-29-2020 * 

Annual Budget (with adjustments)
 	FY 2020	

Amended Annual Budget

299,837

250	
75,381	

 	FY 2020	

CHANGE FROM ORIGINAL TO
 AMENDED BUDGET 

ADD REVENUES:

Estimated Beginning Fund Balance	299,837	299,837

Interest Revenues	
Impact Fee Revenues	

250	
75,381	

300	
2,876	

-16.71%	
2521.02%	

TOTAL REVENUES AVAILABLE	375,467	303,013	375,467	23.91%

-	
10,000	

SW062	5-39011	WWTF Expansion	

DEDUCT EXPENDITURES:

	-		-		0.00%	

TOTAL EXPENDITURES	
-		
-	
10,000	
0.00%	
FUND BALANCE, SEPTEMBER 30	 	375,467 		 	303,013 	 	365,467 		

*	Note: 2020 Actuals from 10-1-2019 through 9-29-2020. We are still receiving September 2020 invoices.	

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

FY 2020 Actual **	
Through 9-29-2020	

Annual Budget (with adjustments)	
FY 2020	

Amended Annual Budget	
FY 2020	

1,039		
1,953,615		
-		
$	1,954,653		

OPERATING REVENUE		
1 Interest	1,039	
2 Special Assessments	1,953,615	
5 Miscellaneous Revenue (Prepayments)	 	- 	
Total Revenues	  $	1,954,653 	

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

2-0400
2-0400
2-0400

OPERATING EXPENSES		
Debt Service		
1 Assessment Fees	22,559	
2 Banking Services	10,434	
4 Principal 2013	1,600,000	
5 Interest 2013	302,781	
1 Miscellaneous Expense	-	

2-0500
2-0500
2-0501
2-0701
2-0701

30,000
12,000
1,600,000
302,781
5,000

40,100		
6,000		
1,600,000		
279,477		
10,000		
 	-			
 	1,935,577 	-		

 	

Total Expenses	 	1,935,774 	

1,949,781 

Surplus/(Deficit) Before Transfer from		
(to) Operating Reserve	18,880	

 	
131,330	-	4,873	

TRANSFER FROM (TO) OPERATING RESERVE

Surplus/(Deficit)

$

18,880	$	131,330	$	4,873	

*Coverage Provided (Required > 1.10)	1.03	

1.10	1.03

*Net Revenue / Bond Payment Requirements

St Lucie West Services District	
Debt Service Fund - Water Management Benefit Series 2014 Bonds	
Amended Annual Budget	

FY 2020 Actual **	
Through 9-29-2020	

Annual Budget (with adjustments)	
FY 2020	

Amended Annual Budget	
FY 2020	

45		
390,105		
-		
$	390,151		

OPERATING REVENUE		
1 Interest	45	
7 Storm Water Revenue	390,105	
Miscellaneous Revenue (Prepayments)	 	- 	
Total Revenues	  $	390,151 	

-	
388,499	
 	- 	
  $	388,499 	

2-0400
2-0400

2-0500
2-0500
2-0501
2-0701
2-0701

TRANSFER FROM (TO) OPERATING RESERVE

Surplus/(Deficit)

-

-	
-	
280,000	
110,115	
-	

OPERATING EXPENSES		
Debt Service		
1 Assessment Fees	-	
2 Banking Services	-	
6 Principal 2014	280,000	
7 Interest 2014	110,115	
1 Miscellaneous Expense	-	

- 280,000
108,499

Total Expenses	 	390,115 	

Surplus/(Deficit) Before Transfer from		
(to) Operating Reserve	35	

-

 	388,499 	-		390,115 	

-	-	35	

$

35	$	-	$	35	

*Coverage Provided (Required > 1.10)	1.00	

1.00	1.00

*Net Revenue / Bond Payment Requirements

**	Note: 2020 Actuals from 10-1-2019 through 9-29-2020. We are still receiving September 2020 invoices.