St. Lucie West Services District
Final Budget
For Fiscal Year Ending September 30, 2022

August 11, 2021

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 2022 Proposed Annual Budget and FY 2022-2026 Capital Improvement Plan

Dear Honorable Chairman and Supervisors:

I am pleased to present the annual budget for FY 2022 and the FY 2022-2026 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 2021 and some of the major projects that were completed were:

Several lift stations will be rehabilitated for FY 2021. 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
Phase 1 & 2 of the Membrane project was moved to FY 2021 due to manufacturers recommendation.
The Lake Charles Irrigation pump station improvements moved to FY2022.
The Calcite tank project moved for FY2022
The Clear-well and transfer pump moved to FY2022
The meter replacement project completed in FY2021
Fiscal Year 2022 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

Unreserved Fund Balance as a % of Total
Expenditures

80%

70%

60%

50%

40%

30%

20%

10%

0%

FY 2020	FY 2021	FY 2022	FY 2023	FY 2024	FY 2025	FY 2026

increase for the 2022 FY. The Proposed Budget also includes no increase in Maintenance Assessments for the 2022 FY.

The budget for FY 2022 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.

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.

General Fund

$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

$-

FY 2020

FY 2021
Total Revenues

FY 2022	FY 2023
Total Expenses

FY 2024

FY 2025

FY 2026

Available Operating Cash Balance (Ending)

	

	

	

	

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.

$12,000,000

Utility Fund

$10,000,000

$8,000,000

$6,000,000

$4,000,000

$2,000,000

$-

FY 2020

FY 2021
Total Revenues

FY 2022
Total Expenses

FY 2023
Total Operating Expenses

FY 2024

FY 2025

FY 2026

Available Operating Cash Balance (Ending)

Unreserved Utility Fund Balance as a % of Total
Expenditures

51%

50%

49%

48%

47%

46%

45%

44%

43%

42%

41%

FY 2020

FY 2021

FY 2022

FY 2023

FY 2024

FY 2025

FY 2026

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 2022-2026 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
$2,356,894). 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 $161,000 for FY 2022. The General Fund Renewal and Replacement Fund reflects $254,825 in Stormwater improvement projects with a fund balance over $218,000.

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 2022 budget for your review and consideration.

Sincerely,

Dennis M. Pickle
Dennis M. Pickle District Manager

ST. LUCIE WEST SERVICES DISTRICT
FY 2021/2022 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…	27
Water & Sewer Fund Revenues & Expenditures	29
Water & Sewer Fund Budget Summary	31
Water & Sewer Fund Budget & Five-Year Operating Forecast	32
Water & Sewer Fund Account Descriptions and Assumptions	46
Water & Sewer Fund Capital Funding Revenue & Expenditures	57
Water & Sewer Fund Renewal & Replacement Fund	58
Water & Sewer Fund Water Connection Fee Fund	59
Water & Sewer Fund Wastewater Connection Fee Fund	60
Other Funds
Debt Service Fund – Water Management Benefit Series 2013 & 2014 Five-
Year Operating Forecast	61
Debt Service Fund – District Wide Stormwater & 2B Basin Series 22 Five-
Year Operating Forecast	62
Capital Projects Fund – District Wide Stormwater	63
Capital Projects Fund - 2B Basin	64

BUDGET SUMMARY	
St. Lucie West Services District - Fiscal Year 2022	

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		$	392,017					$	392,017	
Other General Fund Revenues		57,690					$	57,690	
Utility Rate Revenues					$	8,749,289		$	8,749,289	
Other Utility Fund Revenues					$	825,294		$	825,294	
General Fund R&R		$	-	
Storm Water Drainage Fees From City - To R&R		$	7,983	
Utility Fund R&R		$	-	
Water Connection Fee Fund						$	3,902	$	3,902	
Wastewater Connection Fee Fund						$	3,274	$	3,274	
TOTAL SOURCES		$ 3,350,128	$    2,066,907	$	7,983	$	9,574,583	$	7,176	$	15,006,777	
Transfer In From General Fund			392,017	$	196,829			$	588,846	
Transfer In for Utility Fund R&R				$	891,389			$	891,389	

TOTAL REVENUES & TRANSFERS IN	$ 3,350,128	$    2,458,924	$	1,096,201	$	9,574,583	$	7,176	$	16,487,012	
	
EXPENDITURES	
General Fund	$ 3,198,172					$	3,198,172	
General Fund Personnel	$ 2,212,000						
General Fund Operating	$	888,972						
General Fund Capital Outlay	$	97,200						
General Fund R&R			$	254,825			$	254,825	
Utility Operating Fund				$	6,504,941		$	6,504,941	
Utility Fund Personnel				$	2,925,819			
Utility Fund Operating				$	3,220,072			
Utiity Fund Capital Outlay				$	359,050			
Debt Service		$    2,310,178		$	2,588,049		$	4,898,227	
Utility Fund R&R			$	2,356,894			$	2,356,894	
Water Connection Fee Fund					$	800,000	$	800,000	
Wastewater Connection Fee Fund					$	370,000	$	370,000	
TOTAL EXPENDITURES	$ 3,198,172	$    2,310,178	$	2,611,719	$	9,092,990	$	1,170,000	$	18,383,059	
Transfer Out to General Fund R&R	$	196,829					$	196,829	
Transfer Out to 2014 Bond	$	392,017					$	392,017	
Transfer Out to Utility Fund R&R				$	891,389		$	891,389	
TOTAL EXPENDITURES AND TRANSFERS OUT	$ 3,787,018	$    2,310,178	$	2,611,719	$	9,984,379	$	1,170,000	$	19,863,294	
Fund Balance/Reserves	$ 2,234,445		$	1,896,071	$	4,814,678	$	1,201,591	$	10,146,785	

NET ENDING BALANCE	$   1,797,555	$	148,746	$	380,553	$	4,404,882	$	38,767	$	6,770,503

SLWSD Final Budget FY 2022 (8/31/2021)	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 2022 due in part to Capital Outlay purchases and transfer to R&R Fund for stormwater repairs. The General Fund for both FY 2021 and 2022 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 1.5% for FY 2022 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 2% 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 15.0% for FY 2021 as well.

Rate Adjustment – The Special Assessment rate of $106.00 per ERU proposed within this year’s budget for FY 2022 which reflects no increase over the FY 2021 Budget.

The ERU numbers are expected to remain the same in FY 2022. We expect revenues in most categories to remain the same per year for each of the next five years. Fiscal year 2022 reflects no increase but FY2023 and FY2024 reflects a $10.00 per ERU increase in assessments and FY2025 thru FY 2026 reflect a $20.00 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 several 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 2022 are as follows: The Aquatics Division is requesting the replacement of a Flat Bed truck which will be split between Aquatics, EPR, Shop and Stormwater for $9,300 per department; The Administration Division is not requesting any capital expenditures this FY; The Exotic Plant Removal Division has no other capital items than mentioned above. The Stormwater Division is budgeting $35,000 for the replacement of a 2012 F-150 truck. The Shop Division is requesting
$15,000 for the replacement of a hydraulic vehicle lift. The General Fund Renewal and Replacement Fund Project is for emergency storm water projects in the amount of $254,825. The total for the list of capital R&R items is $254,825 in the General Fund for FY 2022 and will leave a fund balance of over $218,000.

Project Maintenance Fees 1.36%
Interest 0.00%

Permit Fees 0.00%

Miscellaneous Fees 0.00%

City for Stormwater Bond Payment 11.95%

Special Assessments 32.05%

Storm Water Drainage Fees 54.63%

TOTAL REVENUES	$ 3,346,111

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	
121	
45,569	
-	
 	-		

54.6%	
32.0%	
12.0%	
0.0%	
1.4%	
0.0%	
0.0%	

TOTAL OPERATIONAL REVENUE	$ 3,346,111	100.0%	

GENERAL FUND PRIOR YEARS BALANCE	
$ 2,234,445		

3%
1%	

2%
1%	

0%
1%	

0%	

10%	

0%		

14%		

Aquatics Division

Stormwater Maintenance Division Administration Division
Exotic Plant Removal Division

Finance	
5%
4%								17%	Capital Improvement Projects R&R Fund

Legal Services	
		11%							Shop Operations	
						31%			Engineering Services

District Manager	
									Board of Supervisors	
									Clerk to the Board	
									Pollution Control	
									Debt Service 2014 Bond	
									Grant Management	
	TOTAL EXPENDITURES					$ 3,795,001	

PERSONNEL	
OPERATING	CAPITAL 
OUTLAY	
    TOTALS 	

PERCENT

 EXPENDITURES

Aquatics Division	368,528	147,769	9,300	525,597	
Stormwater Maintenance Division	409,568	180,264	54,300	644,132	
Administration Division	951,551	216,917	-	1,168,468	
Exotic Plant Removal Division	325,535	61,200	9,300	396,035	
Finance		160,820		160,820	
Capital Improvement Projects R&R Fund				204,812	
Legal Services		30,672		30,672	
Shop Operations	66,300	28,383	24,300	118,983	
Engineering Services		32,479		32,479	
District Manager	77,600	10,823		88,423	
Board of Supervisors	12,918	2,668		15,586	
Clerk to the Board		13,165		13,165	
Pollution Control		2,555		2,555	
Debt Service 2014 Bond				392,017	
Grant Management		                                     1,257			1,257  	

13.85%	
16.97%	
30.79%	
10.44%	
4.24%	
5.40%	
0.81%	
3.14%	
0.86%	
2.33%	
0.41%	
0.35%	
0.07%	
10.33%	
                   0.03%	

TOTAL EXPENDITURES	$ 2,212,000	$  888,972	$ 97,200	$ 3,795,001	

100.02%

St. Lucie West Services District General Fund Budget Summary

        FY 2020		
       ACTUAL		

 	FY 2021	    		
ORIGINAL BUDGET    		

FY 2021		
ESTIMATE		

 	FY 2022		
     PROPOSED		

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

1,068,101	
1,834,985	
400,000	
                52,131  	

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

1,072,389	
1,828,032	
400,000	
               114,778  	

1,072,389	
1,828,032	
400,000	
                 57,690  	

TOTAL OPERATING REVENUES	3,355,217	3,341,100	3,415,199	3,358,111	
FUND BALANCE, October 1	3,331,977	2,836,015	2,836,015	2,234,445	
TOTAL REVENUES AND FUNDS AVAILABLE	6,687,194	6,177,115	6,251,214	5,592,556	

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	

13,183	
52,094	
134,100	
-	
9,181	
13,278	
15,728	
-	
1,585,072	
410,898	
690,892	
343,004	
90,120	
103,514	
390,115	

15,529	
55,324	
150,188	
1,238	
12,970	
30,219	
34,499	
-	
1,174,944	
530,166	
638,169	
512,743	
98,285	
182,481	
391,138	

15,529	
55,324	
150,188	
1,238	
12,970	
30,219	
31,999	
2,500	
1,250,620	
643,366	
638,169	
512,743	
98,285	
182,481	
391,138	

15,586	
88,423	
160,820	
1,257	
13,165	
30,672	
32,479	
2,555	
1,168,468	
525,597	
644,132	
396,035	
118,983	
204,812	
392,017	

TOTAL EXPENDITURES	3,851,179	3,827,893	4,016,769	3,795,001

FUND BALANCE, SEPTEMBER 30	 	2,836,015	2,349,222	2,234,445	1,797,555  

Actual FY 2020

Actual YTD FY 2021

Estimate EOY FY 2021

Orig. Budget FY 2021

Final Amended Budget
FY 2021

Budget FY 2022

75%
General Fund Balance (Beginning)	3,331,977	2,836,015	2,836,015	2,836,015	2,836,015	2,234,445	
	
OPERATING REVENUE							
1-04001	Permit Fees	-	-	-	-	-	-	
1-04002	Grant Revenue	-	-	-	-	-	-	
1-04003	Miscellaneous Fees	-	-	-	-	-	-	
1-04004	Storm Water Drainage Fees From City	1,834,985	1,785,990	98%	1,828,032	1,828,032	1,828,032	1,828,032	
1-04005	Project Maintenance Fees	40,569	-	0%	40,569	40,569	40,569	45,569	
1-04006	Interest	77	8	7%	-	110	110	121	
1-04007	Special Maintenance Assessments	1,068,101	1,046,559	98%	1,072,389	1,072,389	1,072,389	1,072,389	
1-04008	Interfund Transfers	-	-		-	-	-	-	
1-04009	Miscellaneous Income	11,485	74,099		74,099	-	74,099	12,000	
1-04010	WMB Prepayment	-	-		-	-	-	-	
1-04012	Stormwater Drainage from City for Bond	390,115	200,000		391,138	391,138	391,138	392,017	
1-04014	Stormwater Drainage from City for Lake Harvey R&	9,885	 	-  		 	8,862  	 	8,862  	 	8,862  	7,983	
	Total Revenues	$	3,355,217	  $	3,106,656  	93%	  $	3,415,089  	  $	3,341,100  	  $	3,415,199  	$	3,358,111	
	
OPERATING EXPENSES
 Board of Supervisors								
1-05001	Executive Salaries	11,286	8,900	74%	12,000	12,000	12,000	12,000	
1-05002	FICA	863	681	74%	908	918	918	918	
1-05015	Board Meeting Expenses	1,034	 	996  	38%	 	1,328  	 	2,611  	 	2,611  	2,668	
	TOTAL BOARD OF SUPERVISORS	13,183	 	10,577  	68%	 	14,236  	 	15,529  	 	15,529  	15,586	

District Manager			
1-06001	Assessment Fees & Costs	8,273	-	0%	8,741	8,741	8,741	8,872	
1-06003	Operations & Maintenance Services	249	314	29%	419	1,076	1,076	1,092	
1-06005	Management Contract	43,572	28,946	65%	38,595	44,661	44,661	77,600	
1-06009	Travel & Per Diem	-	 	-  	0%	 	-  	 	846  	 	846  	859	
	TOTAL DISTRICT MANAGER	52,094	 	29,260  	53%	 	47,755   -	 	55,324  	 	55,324  	88,423	

Finance			
1-07001	Dissemination Agent	-	-	0%	1,000	2,030	2,030	2,030	
1-07002	Arbitrage	-	-	0%	1,000	1,904	1,904	1,933	
1-07004	Accounting Services	25,442	21,333	65%	28,444	32,863	32,863	33,356	
1-07005	Auditing	12,015	-	0%	13,382	13,382	13,382	13,583	
1-07007	Banking Services	246	172	24%	229	711	711	722	
1-07009	Property & Casualty Insurance	53,632	52,073	92%	56,532	56,532	56,532	66,430	
1-07015	Office Supplies		365		487				
1-07018	Property Taxes & Assessments	42,766	 	24,042   56%	42,766  	 	42,766  	 	42,766  	42,766	
	TOTAL FINANCE	134,100	 	97,985    65%	143,840  	 	150,188  	 	150,188  	 	160,820		
	
Grant Management					
1-12001	Contractual Services -GM	-	0%	-	1,238	1,238  	1,257		
	TOTAL GRANT MANAGEMENT	
-	 	-  	0%	-   -	1,238   -	1,238  	1,257		

Clerk to the Board				
1-13002	Other Contractual Services	6,403	5,333	59%	7,111	9,063	9,063	9,199		

Actual FY 2020		
Actual YTD FY 2021		
Estimate EOY FY 2021		
Orig. Budget FY 2021		Final Amended Budget
FY 2021	
1-13004	Postage & Freight	568		627	71%	836		887		887	
1-13005	Printing & Binding	1,016		526	37%	701		1,434		1,434	
1-13007	Legal Ads	1,194	 	-    0%	1,200  	 	1,586  	 	1,586  	
	TOTAL CLERK TO THE BOARD	9,181	 	6,486    50%	9,848  	 	12,970   -	 	12,970  	

Legal Services		

1-19001	General Counsel	11,294	5,602	21%	20,000	26,928	26,928	27,332	
1-23001	Special Counsel	1,984	 	1,291   39%	1,721  	 	3,291  	 	3,291  	3,340	
	TOTAL LEGAL COUNSEL	13,278	 	6,893    23%	21,721   -	 	30,219    -	30,219  	30,672	
	
Engineering Services				
1-26002	Engineering Services	15,728	 	10,352   30%	13,803  	 	34,499  	 	31,999  	32,479	
	TOTAL ENGINEERING	15,728	 	10,352    30%	13,803    -	34,499    -	31,999  	32,479	
	
Pollution Control				
1-29002	Regulatory & Permit Fees	-	 	1,926   ####	2,568  	 	-  	 	2,500  	2,555	
	TOTAL POLLUTION CONTROL	-	 	1,926   ####	2,568   -	-   -	2,500  	2,555	

ADMINISTRATION DIVISION
Personnel		
1-15001	Regular Salaries	342,946	271,252	81%	361,669	334,662	334,662	339,682	
1-15002	Overtime	1,823	1,919	77%	2,559	2,501	2,501	2,539	
1-15003	FICA	23,701	19,626	65%	26,168	30,262	30,262	33,177	
1-15004	Retirement Contributions	28,468	23,703	69%	31,604	34,364	34,364	37,784	
1-15005	Health/Life/Dental Insurance	412,845	355,751	74%	480,806	480,806	480,806	490,422	
1-15006	Workers Comp	18,996	23,469	####	23,000	23,469	23,469	24,820	
1-15007	Unemployment Insurance	-	-	0%	-	2,055	2,055	2,086	
1-15010	Uniforms	1,468	2,325	####	2,400	1,806	2,406	2,442	
1-15012	Training, Cont. Educ., and Licensing	996	351	8%	468	4,669	4,669	4,739	
1-15013	Vehicle Allowance	6,771	4,886	68%	6,515	7,200	7,200	7,200	
1-15014	Annual PTO	-	-	0%	-	5,530	5,530	5,613	
1-15015	Cell Stipend	 	365  	 	285  	28%	380	1,032	1,032	1,047	
Total Administration Personnel:	838,379  	 	703,567  
ADMIN Operating	76%	 	935,569	928,356	928,956	951,551	
1-33001	Other Contractual Services	57,957	40,896	52%	54,528	78,700	76,700	77,851	
1-33002	Website Maintenance	3,954	7,659	####	10,212	6,117	10,117	10,319	
1-33004	Water - Irrigation	4,240	1,941	48%	2,588	4,029	4,229	4,314	
1-33005	Telephone & Cell Service	7,395	6,846	53%	9,128	12,921	10,921	11,139	
1-33006	Postage & Freight	865	650	58%	867	1,130	1,130	1,153	
1-33007	Electricity Services	3,459	2,588	53%	3,451	4,911	4,411	4,720	
1-33010	Equipment Leasing	(204)	2,247	63%	3,557	3,557	3,557	3,628	
1-33011	Administration Maintenance	71	215	7%	287	2,871	2,871	2,928	
1-33018	Contingencies - Hurricane	-	-	0%	-	20,400	20,400	20,400	
1-33019	Office Supplies	5,575	9,412	####	12,000	5,624	12,124	12,306	
1-33020	Fuel & Lubricants - Vehicle	23,601	20,141	61%	26,855	33,181	32,181	33,790	
1-33021	Operating Supplies and Expenses	5,582	4,064	56%	5,419	7,198	6,698	6,798	
1-33022	Computer Software	7,303	2,488	51%	3,317	4,858	6,858	4,995	
1-33023	Computer Hardware/ Supplies	3,162	-	0%	-	2,500	16,500	8,830	
1-33024	Fuel & Lubricants - Equipment	10,479	8,046	59%	10,728	13,591	13,091	13,746	
1-33025	Minor Construction Expenses	-	-		-	-	-	-	

Budget FY 2022	
900
1,456
1,610	
13,165	

Estimate EOY FY 2021		
Orig. Budget FY 2021		Final Amended Budget
FY 2021		
Budget FY 2022	
53%	142,937	201,588	221,788	216,917

45,000
54,876
-

45,000
-
-

45,000
54,876
-

-
-
-

1-33101
1-33102
1-33103

82%

99,876	45,000	99,876	-

74%	1,178,382  	 	1,174,944  	 	1,250,620	1,168,468  

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

66%

248,563
6,597
18,303
17,136
2,503
1,639
-
-

281,264
19,640
23,342
27,081
4,098
3,437
3,692
527

281,264
19,640
23,342
27,081
4,098
3,437
3,692
527

285,483
19,935
23,692
27,488
4,159
3,489
3,747
535

25%
59%
47%
46%
36%
0%

61%

294,741	363,081	363,081

368,528

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

40%	7,371	13,834	13,834
3%	133	3,254	2,754
71%	8,755	9,253	9,253
45%	8,248	13,886	12,886
42%	62,343	112,375	102,375
66%	3,937  	 	4,483  	 	4,483  

134,700
-
-

10,000
-
-

134,700
-
-

9,300
-
-

43%	90,787  	 	157,085  	 	145,585  

14,042
2,795
9,392
13,079
103,911
4,550
 	147,769  

1-31101
1-31102
1-31103

####

134,700	10,000	134,700

9,300

76%	520,228  	 	530,166    -	643,366	525,597  

	
Actual FY 2020		
Actual YTD FY 2021	
Total Administration Operating:	133,439	107,193	
Capital Outlay Administration
Equipment Building Other	
- 613,254
-	
36,700
22,782	
Total Administration Capital Outlay:	613,254	59,482	
				
 	TOTAL ADMINISTRATION	1,585,072  		 	870,242  	
AQUATICS DIVISION			
Personnel			
Regular Salaries	223,937		186,422	
Overtime	8,960		4,948	
FICA	15,617		13,727	
Retirement Contributions	18,179		12,852	
Uniforms	3,032		1,877	
Training, Cont. Educ., and Licensing	1,828		1,229	
Annual PTO	-		-	
Cell Stipend	 	109  		 	-  	
Total Aquatics Personnel:	271,662  		 	221,055  	
Aquatics Operating			
Operations & Maintenance Svc	10,010		5,528	
Disposal Fees	580		100	
Operating Supplies	8,438		6,566	
Equipment Maintenance	8,678		6,186	
Chemicals	88,577		46,757	
Machinery & Equipment	 	4,578  		 	2,953  	
Total Aquatics Operating:	120,862  		 	68,090  	
Capital Outlay Aquatics			
Equipment	3,874		113,468	
Building	14,500		-	
Other	-		-	
Total Aquatics Capital Outlay:	18,374		113,468	
TOTAL AQUATICS DIVISION	410,898		402,613	
STORM WATER MANAGEMENT DIVISION
Personnel
Regular Salaries	298,184
Overtime	9,358
FICA	20,572
Retirement Contributions	27,785
Uniforms	2,718
Training, Cont. Educ., and Licensing	2,762 Annual PTO		-
Cell Stipend	 	189  
Total Storm Water Personnel:	361,569 Storm Water Operating
Operations & Maintenance Svc	60,215
Laboratory Services	3,749
Disposal Fees	1,254	

214,320	
	8,632	
	16,160	
	21,221	
	2,278	
	210	
	-	
	 	122  	
	 	262,943  	
	54,211	
	2,219	
	921	

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

1-34001
1-34002
1-34004

68%

285,760
11,509
21,547
28,295
3,037
-
- 163

315,872
17,187
26,015
29,975
3,821
3,643
6,283
719

315,872
17,187
26,015
29,975
3,821
3,643
6,283
719

320,610
17,445
26,405
30,425
3,878
3,698
6,377
730

50%
62%
71%
60%
6%
0%
17%
65%

74%
56%
54%

350,311	403,515	403,515
-
72,281	72,829	57,979
2,959	3,946	3,946
1,228	1,707	1,707

73,849
4,005
1,733

409,568

Actual FY 2020		
Actual YTD FY 2021		
Estimate EOY FY 2021		
Orig. Budget FY 2021		Final Amended Budget
FY 2021		
Budget FY 2022	
1-34005	Operating Supplies	22,732		8,830	45%	11,773		19,769		19,769		20,066	
1-34006	Storm Ditch Maint	-		-		-		-		-		-	
1-34007	Landscape Materials	39,045		25,313	72%	35,000		35,000		35,000		35,000	
1-34008	Vehicle Maintenance	5,536		1,402	22%	1,869		6,441		6,441		6,538	
1-34009	Equipment Maintenance	25,517		16,798	63%	22,397		26,860		26,860		30,000	
1-34011	Chemicals	1,355		399	22%	532		1,810		1,810		1,837	
1-34014	Electricity Services	 	5,266  	 	4,506   72%	6,008  	 	6,292  	 	6,292  	7,236	
		Total Storm Water Operating:	164,669  	 	114,599    66%	154,047  	 	174,654  	 	159,804  	 	180,264  	
Capital Outlay Storm Water	
1-34101	Equipment	110,053	59,680	99%	60,000		60,000	74,850	44,300	
1-34102	Building	54,601	68	####	-		-	-	10,000	
1-34103	Other - GIS Mapping	-	-	####	-		-	-	-	
	Total Storm Water Capital Outlay:	164,654	59,748	####	60,000		60,000	74,850	54,300	
										
	TOTAL STORM WATER MANAGEMENT DIVISION	690,892	437,290	69%	 	564,358  		638,169	638,169	644,132	
	
EXOTIC PLANT REMOVAL DIVISION
Personnel									
1-17001	Regular Salaries	203,733	161,876	63%	215,835		257,337	257,337	261,197	
1-17002	Overtime	10,896	6,067	70%	8,089		8,633	8,633	10,762	
1-17003	FICA	14,381	12,078	59%	16,104		20,606	20,606	21,068	
1-17004	Retirement Contributions	17,709	15,676	65%	20,901		23,937	23,937	24,476	
1-17008	Uniforms	2,765	2,374	73%	3,165		3,265	3,265	3,314	
1-17010	Training, Cont. Educ., and Licensing	722	140	11%	187		1,255	1,255	1,274	
1-17011	Annual PTO	-	-	0%	-		2,913	2,913	2,957	
1-17012	Cell Stipend	 	90  	 	137  	29%	183		480	480	487	
	Total Exotic Plant Personnel:	 	250,295  	 	198,348  	62%	264,464		318,426	318,426	325,535	
	Exotic Plant Operating							-		
1-35001	Operations & Maintenance Svc	25,740	14,165	45%	18,887			31,433	27,000	
1-35003	Disposal Fees	3,380	3,020	56%	4,027			5,388	5,469	
1-35004	Operating Supplies	17,525	9,661	57%	12,881			16,968	15,000	
1-35006	Vehicle Maintenance	5,404	3,482	51%	4,643			6,894	6,997	
1-35008	Chemicals	4,718	4,594	69%	6,125			6,634	6,734	
1-35010	Maintenance Contracts	 	13,125  	 	43,123   73%	59,000  	 	59,000  	-	
	Total Exotic Plant Operating:	69,892  
Capital Outlay Exotic Plant	 	78,045    62%	105,563  	 	126,317  	 	61,200  	
1-35101	Equipment		8,317	58,961	87%	68,000	68,000	68,000	9,300	
1-35102	Building		14,500	-		-	-	-	-	
1-35103	Other		-	-		-	-	-	-	
		Total Exotic Plant Capital Outlay:	22,817	58,961		68,000	68,000	68,000	9,300	

TOTAL EXOTIC PLANT REMOVAL DIVISION

343,004

335,354

SHOP OPERATIONS DIVISION
Personnel

65%	438,027	512,743	512,743	396,035

31,433	
5,388	
16,968	
6,894	
6,634	
                   59,000  	
                 126,317  	

1-18001	Regular Salaries	43,732	29,821	62%	39,761	47,751	47,751	48,467	
1-18002	Overtime	1,460	1,354	24%	1,805	5,547	5,547	5,630	
1-18003	FICA	3,041	2,346	58%	3,128	4,077	4,077	4,138	
1-18004	Retirement Contributions	4,067	3,089	64%	4,119	4,797	4,797	4,869	
1-18013	Uniforms	182	324	53%	432	617	617	626	

1-18015
1-18016
1-18017

1-36001
1-36002
1-36003

0%

Actual	
Actual YTD	
FY 2020	FY 2021	
Training, Cont. Educ., and Licensing	394	-	
Annual PTO	-	-	
Cell Stipend	 	-  	 	-  	
Total Shop Personnel:	52,876  	 	36,934  	
Shop Operating		
Operations & Maintenance Svc	10,138	5,748	
Disposal Fees	876	944	
Operating Supplies	4,735	2,779	
Machinery & Equipment	 	9,819  	 	6,647  	
Total Shop Operating:	25,569  	 	16,118  	
Capital Outlay Shop		
Equipment	11,675	2,123	
Building	-	-	
Other	-	-	
Total Shop Capital Outlay:	11,675	2,123	
			
SHOP OPERATIONS DIVISION	90,120	55,175	

		Final Amended		
Estimate EOY	Orig. Budget	Budget	Budget	
FY 2021	FY 2021	FY 2021	FY 2022	
-	1,784	1,784	1,811	
-	492	492	499	
-	256	256	260	

0%
0%
57%

63%
53%
45%

49,245	65,321	65,321
-
6,664	9,097	9,097
1,259	1,782	1,782
3,705	6,216	6,216

66,300

9,233
1,809
6,309

1-36006

61%	8,863  	 	10,869  	 	10,869  
58%	20,491  	 	27,964  	 	27,964  

11,032
 	28,383  

1-36101
1-36102
1-36103

42%

5,000	5,000	5,000
-	-	-
-	-	-
5,000	5,000	5,000

24,300
-
- 24,300

56%	74,736  	 	98,285	98,285	118,983  
Total Operating Expenses	 	3,357,550  	 	2,264,153    70%	3,029,502	3,254,274  	 	3,443,150	3,198,172 NON-OPERATING INCOME AND EXPENSES
Other Expense

DEBT SERVICE EXPENSES
1-04013	Principal 2014 Bond Issue - sent to Trustee	280,000	192,067	290,000	290,000	290,000	300,000		
1-04013	Interest 2014 Bond issue - sent to Trustee	 	110,115  	 	-  	 	101,138  	 	101,138  	 	101,138  	92,017		
TOTAL DEBT SERVICE:

CAPITAL IMPROVEMENT 	 	390,115  	 	192,067  	 	391,138  	 	391,138  	 	391,138  	 	392,017  		

Capital Improvement Program R&R	53,619	-		53,619	53,619	53,619	56,829		
Add R&R Funding / Grant Revenue	40,000	-		120,000	120,000	120,000	140,000		
Add SWD funds from City for DS commitment	9,895	-		8,862	8,862	8,862	7,983		
Land Sale Transfer to R&R Funding	 	-  	 	-  		 	-  	 	-		 	-		 	-			
TOTAL OTHER CAPITAL EXPENSES R&R FUND:	103,514  	 	-  	 	182,481  	 	182,481	182,481  	 	204,812		
Total Expenses	$	3,851,179	$	2,456,220		$	3,603,121	$	3,827,893		
  $	4,016,769  	  $	3,795,001		

	
Total Revenues	$	3,355,217	$	3,106,656	93%	$	3,415,089	$	3,341,100		  $	3,415,199  	$	3,358,111	
									
Surplus/(Deficit)	(495,962)	650,436		(188,032)	(486,793)		(601,570)	(436,890)	

Available Operating Cash Balance (Ending)	$	2,836,015	$	3,486,451		$	2,647,983	$	2,349,222		$	2,234,445	$	1,797,555	

	
Forecast	
	FY 2023	FY 2024	FY 2025	FY 2026	
					
General Fund Balance (Beginning)	1,797,555	1,401,896	1,029,497	856,104	
OPERATING REVENUE					
1-04001	Permit Fees	-	-	-	-	
1-04002	Grant Revenue	-	-	-	-	
1-04003   Miscellaneous Fees	-	-	-	-	
1-04004   Storm Water Drainage Fees From City	1,828,032	1,828,032	1,828,032	1,828,032	
1-04005   Project Maintenance Fees	45,569	45,569	45,569	45,569	
1-04006   Interest	133	146	161	177	
1-04007     Special Maintenance Assessments	1,179,389	1,286,389	1,500,389	1,714,389	
1-04008   Interfund Transfers	-	-	-	-	
1-04009    Miscellaneous Income	12,480	12,979	13,498	14,038	
1-04010    WMB Prepayment	-	-	-	-	
1-04012   Stormwater Drainage from City for Bond	391,138	392,017	388,259	388,132	
1-04014    Stormwater Drainage from City for Lake Harvey R&	8,862	 	7,983  	 	11,741  	 	11,868  	
Total Revenues	$	3,465,603	   $	3,573,115  	  $	3,787,649  	   $	4,002,205  	

OPERATING EXPENSES	
 Board of Supervisors	
Executive Salaries	12,000	12,000	12,000	12,000	
FICA	918	918	918	918	
Board Meeting Expenses	2,727	2,787	2,848	2,911	
TOTAL BOARD OF SUPERVISORS	15,645	15,705	15,766	15,829	

1-05001
1-05002
1-05015

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

1-07001
1-07002
1-07004
1-07005
1-07007
1-07009
1-07015
1-07018

1-12001

Clerk to the Board	
02	Other Contractual Services	

1-130

9,266	9,470	9,678

District Manager	
Assessment Fees & Costs	9,067	
Operations & Maintenance Services	1,116	
Management Contract	47,307	
Travel & Per Diem	878	
TOTAL DISTRICT MANAGER	58,368	

1,141	1,166	1,192
48,348	49,412	50,499
 	897	917	937  

Finance	
Dissemination Agent	2,030	
Arbitrage	1,976	
Accounting Services	34,090	
Auditing	13,882	
Banking Services	738	
Property & Casualty Insurance	79,759	
Office Supplies	
Property Taxes & Assessments	42,766	
TOTAL FINANCE	175,241	

 	59,652	60,965	62,306  

2,030	
2,019	
34,840	
14,187	
754	
70,354	

2,030	
2,063	
35,606	
14,499	
771	
60,761	

2,030	
2,108	
36,389	
14,818	
788	
73,976	

 	42,766	42,766	42,766  
 	166,950	158,496	172,875  

Grant Management	
Contractual Services -GM	1,285	1,313	1,342	1,372	
TOTAL GRANT MANAGEMENT	1,285	1,313	1,342	1,372	

9,401	9,608	9,819	10,035

Forecast	
	FY 2023	FY 2024	FY 2025	FY 2026	
1-13004			940	961	982	
1-13005			1,521	1,554	1,588	
1-13007			 	1,681  	 	1,718  	 	1,756  	
			 	13,750  	 	14,052  	 	14,361  	

1-19001			

28,548	

29,176	

29,818	
1-23001			 	3,488  	 	3,565  	 	3,643  	
			 	32,036  	 	32,741  	 	33,461  	

1-26002			

 	33,924  	

 	34,670  	

 	35,433  	
			 	33,924  	 	34,670  	 	35,433  	

1-29002			

 	2,668  	

 	2,727  	

 	2,787  	
			 	2,668  	 	2,727  	 	2,787  	
	
ADMINISTRATION DIVISION					
	Personnel					
1-15001	Regular Salaries	347,155	354,792	362,597	370,574	
1-15002	Overtime	2,595	2,652	2,710	2,770	
1-15003	FICA	31,446	32,126	32,821	33,531	
1-15004	Retirement Contributions	35,735	36,521	37,325	38,146	
1-15005	Health/Life/Dental Insurance	524,752	561,485	600,789	642,844	
1-15006	Workers Comp	25,316	25,822	26,338	26,865	
1-15007	Unemployment Insurance	2,132	2,179	2,227	2,276	
1-15010	Uniforms	2,496	2,551	2,607	2,664	
1-15012	Training, Cont. Educ., and Licensing	4,843	4,950	5,059	5,170	
1-15013	Vehicle Allowance	7,200	7,200	7,200	7,200	
1-15014	Annual PTO	5,736	5,862	5,991	6,123	
1-15015	Cell Stipend	1,070	1,094	1,118	1,143	
	Total Administration Personnel:	990,476	1,037,234	1,086,782	1,139,306	
	ADMIN Operating					
1-33001	Other Contractual Services	79,564	81,314	83,103	84,931	
1-33002	Website Maintenance	10,525	10,736	10,951	11,170	
1-33004	Water - Irrigation	4,400	4,488	4,578	4,670	
1-33005	Telephone & Cell Service	11,362	11,589	11,821	12,057	
1-33006	Postage & Freight	1,176	1,200	1,224	1,248	
1-33007	Electricity Services	5,050	5,404	5,782	6,187	
1-33010	Equipment Leasing	3,701	3,775	3,851	3,928	
1-33011	Administration Maintenance	2,987	3,047	3,108	3,170	
1-33018	Contingencies - Hurricane	20,400	20,400	20,400	20,400	
1-33019	Office Supplies	12,577	12,854	13,137	13,426	
1-33020	Fuel & Lubricants - Vehicle	35,480	37,254	39,117	41,073	
1-33021	Operating Supplies and Expenses	6,948	7,101	7,257	7,417	
1-33022	Computer Software	5,095	5,197	5,301	5,407	
1-33023	Computer Hardware/ Supplies	-	-	-	-	
1-33024	Fuel & Lubricants - Equipment	14,433	15,155	15,913	16,709	
1-33025	Minor Construction Expenses	-	-	-	-	

Postage & Freight	920	
Printing & Binding	1,488	
Legal Ads	1,645	
TOTAL CLERK TO THE BOARD	13,454	

Legal Services	
General Counsel	27,933	
Special Counsel	3,413	
TOTAL LEGAL COUNSEL	31,346	

Engineering Services	
Engineering Services	33,194	
TOTAL ENGINEERING	33,194	

Pollution Control	
Regulatory & Permit Fees	2,611	
TOTAL POLLUTION CONTROL	2,611	

Forecast

Total Administration Operating:	213,698	219,514	225,543	231,793	
Capital Outlay Administration			
Equipment	-	-	-	-	
Building	-	-	-	-	
Other	-	-	-	-	
Total Administration Capital Outlay:	-	-	-	-	

FY 2023	FY 2024	FY 2025	FY 2026

1-33101
1-33102

 	TOTAL ADMINISTRATION	1,204,174  

AQUATICS DIVISION	 	1,256,748  	 	1,312,325  	 	1,371,099  	
Personnel	
Regular Salaries	291,764	298,183	304,743	311,447	
Overtime	20,374	20,822	21,280	21,748	
FICA	24,213	24,746	25,290	25,847	
Retirement Contributions	28,092	28,710	29,342	29,988	
Uniforms	4,250	4,344	4,440	4,538	
Training, Cont. Educ., and Licensing	3,566	3,644	3,724	3,806	
Annual PTO	3,829	3,913	3,999	4,087	
Cell Stipend	547	559	571	584	
Total Aquatics Personnel:	376,635	384,921	393,389	402,045	
Aquatics Operating	
Operations & Maintenance Svc	14,351	14,667	14,990	15,320	
Disposal Fees	2,856	2,919	2,983	3,049	
Operating Supplies	9,599	9,810	10,026	10,247	
Equipment Maintenance	13,367	13,661	13,962	14,269	
Chemicals	106,197	108,533	110,921	113,361	
Machinery & Equipment	 	4,650  	 	4,752  	 	4,857  	 	4,964  	
Total Aquatics Operating:	151,020  	 	154,342  	 	157,739  	 	161,210  	
Capital Outlay Aquatics	
Equipment	15,000	35,000	-	-	
Building	-	-	-	-	
Other	-	-	-	-	
Total Aquatics Capital Outlay:	15,000	35,000	-	-	
	
TOTAL AQUATICS DIVISION	542,655	574,263	551,128	563,255	
STORM WATER MANAGEMENT DIVISION	
Personnel	
Regular Salaries	327,663	334,872	342,239	349,768	
Overtime	17,829	18,221	18,622	19,032	
FICA	26,986	27,579	28,186	28,806	
Retirement Contributions	31,094	31,778	32,477	33,192	
Uniforms	3,963	4,050	4,139	4,230	
Training, Cont. Educ., and Licensing	3,779	3,862	3,947	4,034	
Annual PTO	6,517	6,660	6,807	6,957	
Cell Stipend	746	762	779	796	
Total Storm Water Personnel:	418,577	427,784	437,196	446,815	
Storm Water Operating	
Operations & Maintenance Svc	75,474	77,134	78,831	80,565	
Laboratory Services	4,093	4,183	4,275	4,369	
Disposal Fees	1,771	1,810	1,850	1,891	

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

Forecast	
	FY 2023	FY 2024	FY 2025	FY 2026	
1-34005	

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

1-34101		
1-34102		
1-34103		

		

Operating Supplies	20,507	20,958	21,419	21,890	
Storm Ditch Maint	-	-	-	-	
Landscape Materials	25,000	25,000	25,000	25,000	
Vehicle Maintenance	6,682	6,829	6,979	7,133	
Equipment Maintenance	30,660	31,335	32,024	32,729	
Chemicals	1,877	1,918	1,960	2,003	
Electricity Services	 	7,598  	 	7,978  	 	8,377  	 	8,796  	
Total Storm Water Operating:	173,662  	 	177,145  	 	180,715  	 	184,376  	
Capital Outlay Storm Water	
Equipment	29,000	
Building	-	-	-	-	
Other - GIS Mapping	-	-	-	-	
Total Storm Water Capital Outlay:	29,000	-	-	-	
	
TOTAL STORM WATER MANAGEMENT DIVISION	621,239	604,929	617,911	631,191	

EXOTIC PLANT REMOVAL DIVISION		
Personnel		
Regular Salaries	266,943	272,816	278,818	284,952	
Overtime	10,999	11,241	11,488	11,741	
FICA	21,532	22,006	22,490	22,984	
Retirement Contributions	25,015	25,565	26,128	26,702	
Uniforms	3,387	3,462	3,538	3,616	
Training, Cont. Educ., and Licensing	1,302	1,331	1,360	1,390	
Annual PTO	3,022	3,088	3,156	3,225	
Cell Stipend	498	509	520	531	
Total Exotic Plant Personnel:	332,698	340,018	347,498	355,141	
Exotic Plant Operating		
Operations & Maintenance Svc	27,594	28,201	28,821	29,455	
Disposal Fees	5,589	5,712	5,838	5,966	
Operating Supplies	15,330	15,667	16,012	16,364	
Vehicle Maintenance	7,151	7,308	7,469	7,633	
Chemicals	6,882	7,033	7,188	7,346	
Maintenance Contracts	 	-	-	-	-  	
Total Exotic Plant Operating:	 	62,546	63,921	65,328	66,764  	
Capital Outlay Exotic Plant		
Equipment	35,000	40,000	-	-	
Building	-	-	-	-	
Other	-	-	-	-	
Total Exotic Plant Capital Outlay:	35,000	40,000	-	-	
		
TOTAL EXOTIC PLANT REMOVAL DIVISION	430,244	443,939	412,826	421,905	

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	

49,533	
5,754	
4,229	
4,976	
640	

50,623	
5,881	
4,323	
5,085	
654	

51,737	
6,010	
4,418	
5,197	
668	

52,875	
6,142	
4,515	
5,312	
683	

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

Forecast

Training, Cont. Educ., and Licensing	1,851	1,892	1,934	1,977	
Annual PTO	510	521	532	544	
Cell Stipend	266	272	278	284	
Total Shop Personnel:	67,759	69,251	70,774	72,332	
Shop Operating		
Operations & Maintenance Svc	9,436	9,644	9,856	10,073	
Disposal Fees	1,849	1,890	1,932	1,975	
Operating Supplies	6,448	6,590	6,735	6,883	
Machinery & Equipment	 	11,275	11,523	11,777	12,036  	
Total Shop Operating:	 	29,008	29,647	30,300	30,967  	
Capital Outlay Shop		
Equipment	5,000	-	-	-	
Building	-	-	-	-	
Other	-	-	-	-	
Total Shop Capital Outlay:	5,000	-	-	-	
		
SHOP OPERATIONS DIVISION	101,767	98,898	101,074	103,299	

1-18015
1-18016
1-18017

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

1-36101
1-36102
1-36103

FY 2023	FY 2024	FY 2025	FY 2026

   
Total Operating Expenses	 	3,231,223	3,304,775	3,316,023	3,429,173  

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:  		

310,000	
82,663  	
392,663  	

315,000	
                  73,270  	
                388,270  	

325,000	
                 63,259  	
               388,259  	

335,000	
                  53,132  	
                388,132  	

1-040
1-040

CAPITAL IMPROVEMENT 	
Capital Improvement Program R&R	60,039	70,739	75,019	85,719	
Add R&R Funding / Grant Revenue	170,000	170,000	170,000	170,000	
Add SWD funds from City for DS commitment	7,337	11,730	11,741	11,868	
Land Sale Transfer to R&R Funding	 	-	   	-	   	-	   	-		
TOTAL OTHER CAPITAL EXPENSES R&R FUND:	237,376	252,469	256,760	267,587  	

Total Expenses	  $	3,861,262  		   $	3,945,514  		  $	3,961,042  		   $	4,084,892  	
Total Revenues

Surplus/(Deficit)	  $	3,465,603  		   $	3,573,115  		  $	3,787,649  		   $	4,002,205  	

(395,659)		(372,399)		(173,393)		(82,687)	
  $		1,401,896  	   $		1,029,497  	  $		856,104  	   $		773,417  	

Available Operating Cash Balance (Ending)

GENERAL FUND RENEWAL & REPLACEMENT FUND	
FY 2022 BUDGET	
Actual FY
 	2020	FY 2021	FY 2022           FY 2023          FY 2024           FY 2025	FY 2026 

ADD REVENUES:

349,205	268,956	218,943	197,010	181,400	175,214

Grant Revenue	-	
Interest Revenues	-	-	-	-	-	-	-	
5% Recommended Annual Transfer + Additional Annual Transfer	53,619	53,619	56,829	56,829	60,039	70,739	75,019	
Additional funds from General Surplus Funds	40,000	120,000	140,000	170,000	170,000	170,000	170,000	
Excess Storm Water Fees - Bonds	 	9,895		8,862		7,983		7,337		11,730		11,741		11,868  	

Estimated Beginning Fund Balance	471,196	

TOTAL REVENUES AND FUNDS AVAILABLE	574,710	

531,686	473,768	453,109	438,779	433,880	432,101

DEDUCT 
EXPENDITURES:				
WM001	1-46001	Stormwater Emergency Renewal and Replacement	212,155	
WM017	1-46007	Street to Pond Repairs (POA)	-	
WM025	1-46015	CCE Stormwater Improvement Projects	 	13,350		

 	
262,730	
-	
-		

 	
254,825	
-	
               -		

 
256,099	
-	
               -		

 
257,379	
-	
               -		

 
258,666	
-	
               -		

 
259,959	
-	
               -		

FUND BALANCE, SEPTEMBER 30	     349,205	268,956  	

TOTAL EXPENDITURES	225,505	262,730	254,825	256,099	257,379	258,666	259,959

 	218,943	197,010	181,400	175,214  	 	172,142  

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 2022 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. An increase is assumed for the FY2022 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.

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.

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.

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 FY2022 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 1.5% 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 2022 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 2022.

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 FY2022 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-2022 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. 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 a Flat Bed Truck which will be split between Aquatics, EPR, Shop and Stormwater Divisions for $9,300 in FY2022. 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. Replace a Flat Bed Truck which will be split between Aquatics, EPR, Shop and Stormwater Divisions for $9,300 in FY2022, Plan to replace a 2012 F-150 for $35,000 in 2022FY. 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. Replace a Flat Bed Truck which will be split between Aquatics, EPR, Shop and Stormwater Divisions for $9,300 in FY2022 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. Replace a Flat Bed Truck which will be split between Aquatics, EPR, Shop and Stormwater Divisions for $9,300 in FY2022, also plan $15,000 for the replacement of a hydraulic vehicle lift. 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: $ 254,825

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 2021 with a deficit due in part to the new administration building expansion project. The Proposed Budget for FY 2022 reflects no Rate Increase. The Proposed Budget for FY 2022 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 1.5% for FY 2022 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 2% this year, and liability insurance 9.45% this year for which national projections call for continuing increases. Energy costs are expected to grow at an inflation rate of 15.0% as well.

Rate Adjustment – There is no rate adjustment planned for FY 2022 in this budget based on the current factors. The Rate Stabilization Fund balance is expected to exceed $580,000 for FY2022.

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 2022 of
$3,199,185. 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 $2,356,894; the Water Connection Fee Budget is $800,000; the Wastewater Connection Fee Budget is $370,000 and the Capital Outlay Budget is $359,050 for FY 2022.

Major capital projects contained in the capital budget for FY 2022 include the continuation of the Lift Station Renewal and Replacement project at $213,696, Emergency Renewal and Replacement Projects at $213,714, WWTF sealing and painting at $100,000, Utility Road Re-paving Phase 1 for
$75,000 and WTP Membrane replacement program at $210,000 (FY 2022). The Water Connection Fee Fund has one project planned for FY2022 the water treatment plant clear well/transfer pumps expansion project estimated at $800,000. The Wastewater Connection Fee Fund has one project planned for FY2022 the WWTF Sand Filter upgrade at $370,000 and the remaining project costs of
$730,000 will be from the Renewal and Replacement Fund. The Capital Outlay Budget for the Utility Fund is proposing the replacement of vehicles and equipment all totaling for $259,050. The Capital Outlay Budget for the Utility Fund is proposing two Capital Outlay building projects all totaling for
$100,000.

AFPI Revenue $95,000.00 0.99%

Other Operating Revenue
$82,411.00 0.86%

Wholesale Water & Wastewater $647,883.00 6.77%

Billed Water Revenues
$3,230,241.00 33.74%

Billed Irrigation Revenue
$1,803,243.00 18.83%

Billed Wastewater Revenues $3,715,805.00 38.81%

TOTAL REVENUES	$	9,574,583

PERCENT	
     REVENUES		

 	TOTALS	

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

$ 3,230,241.00	
$ 3,715,805.00	
$ 1,803,243.00	
$	647,883.00	
$	95,000.00	
  $	82,411.00  	

33.738%	
38.809%	
18.834%	
6.767%	
0.992%	
                0.861%	

TOTAL REVENUE	$	9,574,583	100.00%	

W&S PRIOR YEARS FUND BALANCE	
$	4,814,678		

Board of Supervisors 0.14%

District Manager 0.79%

Property Control 0.28%

Rate Stabilization Fund Transfer
0.00%

Clerk to the Board 0.17%

R & R Transfers 8.93%

Utility Rate Finance Consultant 3.16%	0.17%

Legal Services 0.45%

Rate Stabilization Fund 0.90%

 	Engineering Services
0.87%

Shop Division Irrigat2io%n Division
3.74%

Administration Division 16.79%

Water Treatment Plant Division 12.27%

Underground Utilities Division 14.54%

Wastewater Treatment Plant Division
9.99%

TOTAL EXPENDITURES	$	9,984,379

PERSONNEL	
OPERATING	CAPITAL 
OUTLAY     		
TOTALS		

PERCENT	
 EXPENDITURES	

Board of Supervisors	12,918	1,230		$	14,148	
District Manager	77,600	1,484		$	79,084	
Finance		315,639		$	315,639	
Property Control		28,173		$	28,173	
Utility Rate Consultant		16,487		$	16,487	
Clerk to the Board		17,260		$	17,260	
Legal Services		44,709		$	44,709	
Engineering Services		86,407		$	86,407	
Administration Division	1,107,976	528,690	40,000	$	1,676,666	
Water Treatment Plant Division	422,577	762,753	40,000	$	1,225,330	
Wastewater Treatment Plant Division	422,505	491,745	83,000	$	997,250	
Underground Utilities Division	684,046	616,397	151,050	$	1,451,493	
Irrigation Division	60,555	283,261	30,000	$	373,816	
Shop Division	137,642	25,837	15,000	$	178,479	
Debt Service Payments				2,588,049	
Rate Stabilization Fund Transfer				-	
R & R Transfers				                                                                                891,389  	

0.142%	
0.792%	
3.161%	
0.282%	
0.165%	
0.173%	
0.448%	
0.865%	
16.793%	
12.272%	
9.988%	
14.538%	
3.744%	
1.788%	
25.921%	
0.000%	
                8.928%	

TOTAL EXPENDITURES	$ 2,925,819	$ 3,220,072	$ 359,050	$	9,984,379	

100.00%

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

        FY 2020		
        ACTUAL		

 	FY 2021		
ORIGINAL BUDGET	

 	FY 2021		
 	ESTIMATE		

 	FY 2022		
   PROPOSED 	

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

3,162,199	
3,673,324	
1,791,965	
575,918	
66,140	
                 60,037  	

3,171,396	
3,677,859	
1,797,512	
597,883	
2,484	
                      82,411  	

3,246,241	
3,734,805	
1,803,243	
647,883	
20,800	
                97,750  	

3,230,241	
3,715,805	
1,803,243	
647,883	
95,000	
              82,411  	

TOTAL OPERATING REVENUES	9,329,583	9,329,545	9,550,722	9,574,583

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

-	-	-	-

TOTAL NON-OPERATING REVENUES	-	-	-	-

FUND BALANCE, October 1	5,956,725	4,878,208	4,878,208	4,814,678

TOTAL REVENUES AND FUNDS AVAILABLE	15,286,308	14,207,753	14,428,930	14,389,261

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	

13,080	
44,626	
231,947	
4,603	
14,088	
12,838	
12,722	
63,736	
2,282,775	
1,038,016	
808,936	
1,293,258	
258,631	
138,597	
2,605,326	
-	
-	
            1,615,317  	

14,122	
46,123	
304,875	
10,256	
16,243	
17,005	
44,178	
85,130	
1,565,524	
1,141,047	
878,277	
1,335,612	
333,023	
164,896	
2,597,445	
-	
-	
                    941,653  	

14,122	
46,123	
285,875	
27,756	
16,243	
17,005	
44,178	
85,130	
1,693,327	
1,144,213	
873,110	
1,341,986	
320,023	
166,063	
2,597,445	
-	
-	
              941,653  	

14,148	
79,084	
315,639	
28,173	
16,487	
17,260	
44,709	
86,407	
1,676,666	
1,225,330	
997,250	
1,451,493	
373,816	
178,479	
2,588,049	
-	
-	
            891,389  	

TOTAL EXPENDITURES	10,438,496	9,495,409	9,614,252	9,984,379

FUND BALANCE, SEPTEMBER 30	 	4,847,812	4,712,344	4,814,678	4,404,882  

Budget FY 2022

Final Amended Budget
FY 2021

Orig. Budget FY 2021

Estimate EOY FY 2021

Actual YTD FY 2021

Actual FY 2020

8	9	647,012
Water & Sewer Fund Balance (Beginning)	5,956,725	4,878,208	4,878,208	4,878,208	4,878,208	4,814,678

- 2,172,470
- 2,516,078
- 1,204,338
- 30,493
17,846
226,134
1,250
199,912
198
- 22,200
10,083
11,631
 	9,169  
  $ 6,421,802  

8,900
681
 	992  
 	10,573  

28,946
 	512  
 	29,458  

-
- 31,999
- 13,875
170,534
 	4,315  
 	220,723  

Rate Stabilization Fund Balance (Beginning)	585,405	585,405	585,405	585,405 OPERATING REVENUE

Grants	-
5-04006	Billed Water Revenue Consumption	3,162,199 5-04106	Billed Water Revenue Base
5-04007	Billed Wastewater Revenue Consumption	3,673,324 5-04107	Billed Wastewater Revenue Base
5-04009	Billed Irrigation Revenue Consumption	1,791,965 5-04109	Billed Irrigation Revenue Base
5-04010	Late Fees	30,147
5-04012	Miscellaneous Fees	21,228
5-04014	Wholesale Water Revenue	288,740
5-04018	Meter Set Fees	2,955
5-04021	Wholesale Wastewater Revenue	287,178
5-04022	Interest (Operating)	5,708
Rate Stabilization Fund	-
5-04047	Backflow Prevention Program	17,145
5-04046	Tanker Truck Water Service	13,250
5-04033	Water Impact (AFPI)	35,502
5-04035	Wastewater Impact (AFPI)	30,639

-	-	-

- 3,230,241

3,715,805

1,803,243

38,000
5,000
331,551
4,040
316,332
5,571
- 25,000
4,800
50,000
45,000
  $ 9,574,583  

3,258,705	3,171,396	3,246,241
-
3,774,117	3,677,859	3,734,805
-
1,806,507	1,797,512	1,803,243
-
38,000	38,000	38,000
17,846	5,000	17,846
339,201	291,551	331,551
1,225	4,040	1,250
299,868	306,332	316,332
297	5,571	5,571
-	-	-
25,000	25,000	25,000
15,125	4,800	10,083
11,631	1,359	11,631
 	9,169  	 	1,125  	 	9,169  

Total Revenues
OPERATING EXPENSES
Board of Supervisors

$   9,359,979

  $	9,596,691  

  $	9,329,545  

  $	9,550,722  

5-05001	Executive Salaries	11,286
5-05002	FICA	863
5-05004	Board Meeting Expenses	930

TOTAL BOARD OF SUPERVISORS	13,080

District Manager
5-06002	Management Contract	44,129
5-06003	Travel & Per Diem	498

TOTAL DISTRICT MANAGER	44,626

11,867	12,000	12,000

12,000
918
1,230
 	14,148  

908	918	918
 	1,323  	 	1,204  	 	1,204  
 	14,098  	 	14,122  	 	14,122  

77,600
1,484
 	79,084  

45,000	44,661	44,661
 	683  	 	1,462  	 	1,462  
 	45,683  	 	46,123  	 	46,123  

Finance
5-07001	Dissemination Agent	3,843
5-07002	Arbitrage	-
5-07003	Accounting Services	38,163
5-07004	Auditing	14,985
5-07006	Banking Services	13,120
5-07007	Property & Casualty Insurance	160,922
5-07009	Bad Debt	915
TOTAL FINANCE	231,947

4,000	3,985	3,985

4,045
2,400
49,920
16,423
21,638
199,313
21,900
 	315,639  

500	2,400	2,400
42,665	48,845	48,845
16,180	16,180	16,180
18,500	21,318	21,318
170,534	168,947	171,947
 	5,753  	 	43,200  	 	21,200  
 	258,132  	 	304,875  	 	285,875  

Property Control

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

5-11001

Actual	
FY 2020	

Building & Land Rental	-

5-09001	
5-09003	
5-09004	

Computer Software/Licensing	3,760

Utility Rate Consultant		
Other Contractual Services	14,088	
TOTAL RATE CONSULTANT	14,088	

Computer Hardware/Supplies	843
TOTAL PROPERTY CONTROL	4,603

Clerk to the Board		
Other Contractual Services	9,583	
Postage & Freight	954	
Printing & Binding	1,404	
Legal Ads	898	
TOTAL CLERK TO THE BOARD	12,838	

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

8	9

2,081	1,978	1,978	
9,237	5,006	9,506	
1,977	3,272	16,272	
13,295	10,256	27,756	

16,243	16,243	16,243	
16,243	16,243	16,243	

16,487	
 	16,487  	

1,561
6,928
 	1,483  
 	9,972  

 	-  
 	-

8,000
941
627
 	-  
 	9,568  

5,602
 	921  
 	6,523  

 	16,907  
 	16,907  

277,144
2,453
20,109
25,020
388,610
32,854
- 2,096
373
3,257
-
 	489  
 	752,405  

84,925
3,219
6,360
8,471

Orig. Budget FY 2021

Estimate EOY FY 2021

Actual YTD FY 2021

Final Amended Budget	
FY 2021	

11,304	
1,613	
2,462	
1,881	
 	17,260  	

Budget	
FY 2022	
647,012	
2,008	
9,649	
16,516	
 	28,173  	

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

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

10,667
1,255
836
 	-  
 	12,758  

35,942	
8,767	
 	44,709  	

35,411	
                   8,767  	
                 44,178  	

25,000	35,411
 	1,228  	 	8,767  
 	26,228  	 	44,178  

5-19001	
5-23001	

Engineering Services

ADMINISTRATION DIVISION		
Personnel		
Regular Salaries	261,533	
Overtime	3,736	
FICA	24,666	
Retirement Contributions	32,112	
Health/Life/Dental Insurance	473,186	
Workers Comp	27,336	
Unemployment Compensation	-	
Uniforms	1,604	
Training & Education Costs	1,427	
Vehicle Allowance	4,514	
Annual PTO	-	
Cell Stipend	 		677  	
Total Administration Personnel:  		830,792  	
ADMIN Operating		
Other Contractual Services	155,751	
Website Maintenance	4,036	
Operating Supplies	9,310	
Storm Water Fees	42,355	

5-26002	Engineering Services	63,736

TOTAL ENGINEERING	63,736

 	85,000  	 	85,130  

                 85,130  	
                 85,130  	

86,407	
 	86,407  	

 	85,000  	 	85,130  

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	

 	
369,525	373,899	375,899		375,537	
3,271	5,071	5,071		5,147	
26,812	34,072	34,225		36,747	
33,360	38,127	38,307		41,246	
567,151	567,151	567,151		578,494	
33,772	33,772	33,772		35,717	
-	2,243	2,243		2,277	
1,397	3,726	3,726		3,782	
497	6,851	6,851		6,954	
4,343	11,070	11,070		11,236	
-	9,219	9,219		9,357	
652	1,460	1,460		1,482	
1,040,780	1,086,661	1,088,994		 	1,107,976  	
			
113,233	202,718	202,718		205,759	
4,292	4,661	4,661		4,731	
8,480	7,283	10,283		10,437	
11,295	33,884	42,884		82,301	

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	

5-29005	
5-29006	
5-29007	
5-29008	
5-29011	
5-29012	
5-29013	
5-29014	
5-29015	
5-29016	
5-29017	
5-29018	

5-29101	
5-29102	
5-29103	

Budget FY 2022

Orig. Budget FY 2021

Estimate EOY FY 2021

Actual YTD FY 2021

Actual	
FY 2020	

Final Amended Budget	
FY 2021	

Telephone & Cell Service	9,474
Postage & Freight	24,431
Equipment Leasing	(204)
Administrative Maintenance	958
Contingencies - Hurricane	-
Office Supplies	6,596
Fuel & Lubricants - Vehicle	41,065
Fuel & Lubricants - Equipment	7,845
Minor Construction Expenses	28
Project Maintenance Fees	6,685
Contingency (1.5%)	5,638
Electricity Services	2,523
Total Administration Operating:	316,491 Capital Outlay Administration
Equipment	144
Building	1,135,348
Other	-
Total Administration Capital Outlay:	1,135,492	7,209
16,242
2,355
1,581
- 2,838
23,826
5,454
1,212
-
- 2,588
166,280

7,970
125,316
-
133,286	9,612	14,109	12,109
21,656	35,153	30,153
2,739	2,739	2,739
2,108	1,978	2,478
-	-	-
3,784	4,947	4,947
31,768	50,769	48,769
7,272	13,406	12,406
1,616	1,526	1,526
6,685	6,685	6,685
-	84,506	69,506
3,451	4,499	4,499
227,991	468,863	456,363

10,000	10,000	7,970
120,000	-	140,000
-	-	-
130,000	10,000	147,970	12,291
30,605
2,780
2,515
- 4,996
52,183
13,274
1,549
11,685
88,410
5,174
 	528,690  

-
40,000
 	-  
 	40,000  	
				
 	TOTAL ADMINISTRATION	2,282,775 WATER TREATMENT PLANT DIVISION
Personnel	 	1,051,971  	 	1,398,771  		 	1,565,524  		 	1,693,327  	 	1,676,666  	
Regular Salaries	267,649	205,278							
Overtime	31,894	17,541							
FICA	20,191	15,784							
Retirement Contributions	21,263	19,194							
Uniforms	833	1,055							
Training & Education Costs	3,262
Annual PTO	-
Cell Stipend	 	474  	1,106
-
 	396  							
Total WTP Personnel:	345,567  	 	260,354  							
WTP Operating
Other Contractual Services	
43,485	
34,848	
46,464	
71,169	
Operations & Maintenance Services	140	8	11	1,953	
Laboratory Services	30,116	15,744	20,992	28,296	
Operating Supplies	4,574	1,461	1,948	6,462	
Electricity Services	166,285	120,088	160,117	196,562	
Plant Maintenance	50,320	45,757	61,009	80,274	
Chemicals	334,893	242,836	323,781	311,164	
Water Conservation Grant Program	12,405	10,626	12,000	12,000	
Backflow Prevention Program	 	23,270  	 	20,845  	 	25,000  	 	25,000  	
Total WTP Operating:	665,487  	 	492,213  	 	651,322  	 	732,880  	
Equipment	26,962
Building	-	-
-	
-	40,000	

8	9	647,012

273,704	297,062	304,062		308,623	
23,388	43,689	43,689		44,344	
21,045	26,434	26,970		27,374	
25,592	30,668	31,298		31,767	
2,010	2,010	2,010		2,040	
1,475	3,516	3,516		3,569	
-	3,486	3,486		3,538	
528	1,302	1,302		1,322	
347,742	408,167	416,333		 	422,577  	

66,169	
1,953	
28,296	
6,462	
181,562	
80,274	
326,164	
12,000	
                 25,000  	
               727,880  	

67,162	
1,982	
28,720	
6,559	
208,796	
81,478	
331,056	
12,000	
25,000	
 	762,753  	

Capital Outlay WTP

-	
-	

 	
-	
-	

 	

-		-	
-		-	
-	-	-	
-	-	-	
	
 	764,769  	878,277	873,110	

83,000	
-	
-	
83,000	
	
997,250	

Orig. Budget FY 2021

Estimate EOY FY 2021

Actual YTD FY 2021

Actual	
FY 2020	

Final Amended Budget	
FY 2021	

Budget	
FY 2022	
647,012	
-	
40,000

1,225,330	

8	9

Other

Total WTP Capital Outlay:

-
26,962

-
-

TOTAL WATER TREATMENT PLANT DIVISION

1,038,016

752,567

-	-	-	
-	-	-	
		
 	999,064  	1,141,047	1,144,213	

5-30103

WASTEWATER TREATMENT PLANT DIVISION		
Personnel		
Regular Salaries	267,810	211,500	
Overtime	34,676	25,205	
FICA	21,624	17,474	
Retirement Contributions	26,540	22,037	
Uniforms	2,179	2,138	
Training & Education Costs	3,046	1,309	
Annual PTO	-	-	
Cell Stipend	 	812  	 	611  	
Total WWTP Personnel:	 	356,687  	 	280,274  	
WWTP Operating		
Other Contractual Services	26,512	19,658	
Operations & Maintenance Services	7,593	2,936	
Laboratory Services	21,209	13,655	
Operating Supplies	12,816	9,844	
Sludge Disposal	78,111	53,385	
Electricity Services	135,227	98,514	
Plant Maintenance	34,927	39,385	
Chemicals	 	78,907  	 	55,678  	
Total WWTP Operating:	 	395,304  	 	293,055  	
Capital Outlay WWTP		
Equipment	44,560	-	
Building	12,385	-	
Other	-	-	
Total WWTP Capital Outlay:	56,945	-	
		
TOTAL WASTEWATER TREATMENT PLANT DIVISION	808,936	573,329	
UNDERGROUND UTILITIES DIVISION		
Personnel		
Regular Salaries	450,760	339,607	
Overtime	54,356	36,514	
FICA	34,270	26,295	
Retirement Contributions	41,091	32,204	
Uniforms	4,775	4,369	
Training & Education Costs	1,718	2,140	
Annual PTO	-	-	
Cell Stipend	 	1,571  	 	1,337  	
Total UGU Personnel:	 	588,542  	 	442,466  	

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

282,000	300,069	305,069		312,645	
33,607	40,048	40,048		40,649	
23,299	26,372	26,755		27,385	
29,383	30,611	31,061		31,796	
2,391	2,391	2,391		2,427	
1,745	2,877	2,877		2,920	
-	3,620	3,620		3,674	
815	994	994		1,009	
373,240	406,982	412,815		422,505	
-			
27,000	27,388	27,388		27,799	
3,915	7,546	7,546		7,659	
18,207	25,314	24,314		24,679	
13,125	14,723	14,723		14,944	
71,180	86,345	86,345		93,253	
131,352	155,241	140,241		161,277	
52,513	42,867	49,867		50,615	
 	74,237  	 	111,871  	 	109,871  		111,519	
 	391,529  	 	471,295  	 	460,295  		491,745	

-	-

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

452,809	495,730	495,730		503,166	
48,685	67,262	67,262		68,271	
35,060	43,643	43,643		44,297	
42,939	50,669	50,669		51,429	
6,131	6,131	6,131		6,223	
3,000	2,870	3,000		3,045	
-	5,210	5,210		5,288	
1,783	2,293	2,293		2,327	
590,407	673,808	673,938		684,046	

Actual	
FY 2020	

 

Actual YTD	
Estimate EOY		
Orig. Budget	
FY 2021	FY 2021		FY 2021	
8		9			

 	
Final Amended Budget	
FY 2021	

 	

Budget	
FY 2022	
647,012	

UGU Operating
Other Contractual Services Operations & Maintenance Services Operating Supplies
Electricity Services Vehicle Maintenance Lift Station Maintenance

312,605
108,540
72,491
37,786
24,382
 	17,961  

Total UGU Operating:	573,766  

200,574
57,082
42,672
23,940
23,808
 	2,874  
 	350,950  

Capital Outlay UGU
Equipment Building New Meters Other
Total UGU Capital Outlay: TOTAL UNDERGROUND UTILITIES DIVISION
IRRIGATION DIVISION
Personnel Regular Salaries Overtime
FICA
Retirement Contributions Uniforms
Training & Education Costs Annual PTO
Cell Stipend

44,548
86,403
-
-
130,950
1,293,258

60,444
114
-
-
60,558
853,974

39,520
426
2,529
3,609
398
197
-
 	-	

Total IRR Personnel:	46,679  

30,448
8
1,992
2,766
362
52
-
 	-  
 	35,628  

IRR Operating
Other Contractual Services	14,510
Operations & Maintenance Services	35,979 Laboratory Services		-
Operating Supplies	5,617
Electricity Services	118,936
Maintenance - Irrigation	33,356
Chemicals	 	3,553  

Total IRR Operating:	211,952  

17,377
19,715
- 3,868
85,465
20,848
 	5,042  
 	152,315  

Capital Outlay IRR
Equipment	-	-
Building	-	-
Other	-	-
Total IRR Capital Outlay:	-	-

 TOTAL IRRIGATION DIVISION	258,631	187,943  

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

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

319,456	
106,526	
79,798	
43,108	
30,375	
                 22,291  	
               601,554  	

324,248	
108,124	
80,995	
49,574	
30,831	
22,625	
 	616,397  	

267,432	319,456
76,109	106,526
56,896	79,798
31,920	43,108
31,744	27,375
 	3,832  	 	22,291  
 	467,933  	 	598,554  

-	62,200	60,444	
5,000	-	5,000	
-	1,050	1,050	
-	-	-	
5,000	63,250	66,494	
	
 	1,063,340  	1,335,612	1,341,986	

130,000	
20,000	
1,050	
-	
 	151,050  	
 	1,451,493  	

40,597	44,875	44,875		45,548	
11	4,199	4,199		4,262	
2,656	3,834	3,834		3,892	
3,688	4,417	4,417		4,483	
483	575	575		584	
69	712	712		723	
-	791	791		803	
-	256	256		260	
47,504	59,659	59,659		 	60,555  	

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	

28,868	
43,498	
618	
6,594	
138,826	
31,284	
                 10,676  	
               260,364  	

29,301	
44,150	
627	
6,693	
159,650	
32,004	
10,836	
 	283,261  	

23,169	28,868
26,287	43,498
-	618
5,157	6,594
113,953	148,826
27,797	31,284
 	6,723  	 	13,676  
 	203,086  	 	273,364  

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

30,000	
-	
 	-  	
 	30,000  	

 	250,590	333,023	320,023	 	373,816  

Orig. Budget FY 2021

Estimate EOY FY 2021

Actual YTD FY 2021

Actual	
FY 2020	

Final Amended Budget	
FY 2021	

Budget	
FY 2022	
647,012	

8	9
SHOP & MAINTENANCE OPERATIONS DIVISION
Personnel

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	

Regular Salaries	94,417
Overtime	4,964
FICA	6,717
Retirement Contributions	9,010
Uniforms	652
Training, Cont. Educ., and Licensing	179
Annual PTO	-
Cell Stipend	 	169  
Total Shop & Maintenance Personnel:	116,108 Shop & Maintenance Operating
Operations & Maintenance Svc	8,159
Disposal Fees	983
Operating Supplies	4,688
Machinery & Equipment	 	8,659  
Total Shop & Maintenance Operating:	22,489 Capital Outlay Shop & Maintenance
Equipment	-
Building	-
Other	-
Total Shop & Maintenance Capital Outlay:	-

73,836
2,785
5,403
7,074
428
398
-
 	122  
 	90,046  

4,944
721
4,051
 	6,024  
 	15,740  

2,123
-
-
2,123

98,448	102,961

104,961	
6,661	
8,692	
10,046	
1,199	
2,056	
1,590	
                      403  	
               135,608  	

3,713	7,661
7,204	8,615
9,432	9,956
571	1,199
531	2,056
-	1,590
 	163  	 	403  
 	120,062  	 	134,441  

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

6,592	8,568
961   -	1,681
5,401   -	5,492
 	8,032   -	9,714  
 	20,986  	 	25,455  

5,000	5,000	5,000
-	-
 	-	-	
 	5,000	5,000	5,000  
106,535	
6,761	
8,822	
10,197	
1,217	
2,087	
1,614	
409	
137,642	

8,697	
1,706	
5,574	
9,860	
25,837	

15,000

15,000

 	

TOTAL SHOP & MAINTENANCE OPERATIONS DIVISION		138,597		107,909  		 	146,048			164,896		

166,063	178,479

-	
-

-	
-	
178,118	
-	
256,756	
-	
 	44,591  	
 	479,465  	

Total Operating Expenses	 	6,217,853	3,831,417  	 	5,094,019	5,956,311  	 	6,075,154	6,504,941 NON-OPERATING INCOME AND EXPENSES
Other Income

                       -		
                       -		

-  	
-  	

                      -		
                          -  	

-	
-	

Transfer from Water Connection Fees to Pay Debt	-

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

5-34001	TOTAL NON-OPERATING INCOME	-

DEBT SERVICE EXPENSES

-	
190,000	
356,235	
1,165,000	
512,945	
265,000	
               108,265  	
            2,597,445  	

190,000	
356,235	
1,165,000	
512,945	
265,000	
            108,265  	
         2,597,445  	

190,000	
356,235	
1,165,000	
512,945	
265,000	
                       108,265  	
                    2,597,445  	

190,000	
349,965	
1,200,000	
472,636	
275,000	
100,448	
2,588,049	

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  

Budget FY 2022

Final Amended Budget
FY 2021

Orig. Budget FY 2021

Estimate EOY FY 2021

Actual YTD FY 2021

Actual FY 2020

8	9	647,012

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

 	-  	 	-  	 	-	

-

 	-  
 	-  

-
-
-
-

 	-  	 	-  	 	-	-

CAPITAL IMPROVEMENT & TRANSFERS
Capital Improvement Program - WWTP Expansion	-
5-28127	Required R&R Transfer to Capital (5%)		465,317 Additional R&R Transfer for CIP's	1,150,000
Cash Carry Forward for R&R CIP	 	-	
TOTAL CI & TRANSFERS EXPENSES:	1,615,317  

-	-

491,389
400,000
-

481,653	481,653	481,653
460,000	460,000	460,000
-	 	-	-	

 	-	941,653  	 	941,653	941,653	891,389

 	 	

Total Revenues	$	9,359,979	$ 6,421,802	   $   9,596,691	$	9,329,545  	  $	9,550,722  	$	9,574,583	

Surplus/(Deficit) Before Transfer from							
(to) Operating Reserve	(1,078,517)	2,110,920	963,574	(165,864)	(63,530)	(409,796)	

Total Expenses

$ 10,438,496

$ 4,310,882

$   8,633,117	$

9,495,409

  $	9,614,252  

$   9,984,379

Available Operating Cash Balance (Ending)	$	4,878,208	$ 6,989,128	$	5,841,782	$	4,712,344		$	4,814,678	$	4,404,882	

*Coverage Provided (Required > 1.10)	
1.70	
1.33	
1.41	
1.29	
**Coverage w/R&R deducted (Required > 1.00)	1.46	1.12	1.20	1.11	

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 2023		FY 2024		FY 2025		FY 2026	
	4,404,882		4,476,741		4,470,846		4,652,126	
	585,405		585,405		585,405		585,405	
								
	-		-		-		-	
	3,254,997	0.8%	3,336,372	2.5%	3,419,781	2.5%	3,505,276	

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

	3,745,700		3,839,343		3,935,327		4,033,710	

Billed Wastewater Revenue Consumption Billed Wastewater Revenue Base

	1,803,324		1,848,407		1,894,617		1,941,982	

Billed Irrigation Revenue Consumption Billed Irrigation Revenue Base

	38,000		38,000		38,000		38,000	
	5,000		5,000		5,000		5,000	
	339,840		348,336		357,044		365,970	
	4,040		4,040		4,040		4,040	
	324,240		332,346		340,655		349,171	
	5,571		5,571		5,571		5,571	
	-		-		-		-	
	25,000		25,000		25,000		25,000	
	4,800		4,800		4,800		4,800	
	45,000		1,359		1,359		1,359	
	 	40,000  		 	1,125  		 	1,125  		 	1,125  	
	  $	9,635,512  		  $	9,789,699  		  $	10,032,319  		   $ 10,281,004  	
								
	12,000		12,000		12,000		12,000	
	918		918		918		918	
	1,257		1,285		1,313		1,342	
	14,175		14,203		14,231		14,260	

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 Revenues	
OPERATING EXPENSES

5-05001	
5-05002	
5-05004	

 Board of Supervisors Executive Salaries FICA
   Board Meeting Expenses	
 	TOTAL BOARD OF SUPERVISORS	

5-06002	
5-06003	

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

	47,307	
	                  1,517  	
	                48,824  	

	4,134	
	2,400	
	51,018	
	16,784	
	22,114	
	246,764	
	                22,000  	
	              365,214  	

Management Contract	48,348	49,412	50,499	
   Travel & Per Diem		 	1,550  	 	1,584  	 	1,619  	
 	TOTAL DISTRICT MANAGER		 	49,898  	 	50,996  	 	52,118  	
Finance
Dissemination Agent	
4,225	
4,318	
4,413	
Arbitrage	2,400	2,400	2,400	
Accounting Services	52,140	53,287	54,459	
Auditing	17,153	17,530	17,916	
Banking Services	22,601	23,098	23,606	
Property & Casualty Insurance	223,102	234,257	245,970	
   Bad Debt		 	22,600  	 	23,100  	 	23,700  	
 	TOTAL FINANCE		 	344,221  	 	357,990  	 	372,464  	
Property Control				

District Manager

	
Forecast	
	FY 2023		FY 2024		FY 2025		FY 2026	

5-11001

Building & Land Rental Computer Software/Licensing

5-09001	
5-09003	
5-09004	

	2,052	2,097	2,143	2,190	
	9,861	10,078	10,300	10,527	
	16,879	17,250	17,630	18,018	
	28,792	29,425	30,073	30,735	

   Computer Hardware/Supplies	
 TOTAL PROPERTY CONTROL	

Utility Rate Consultant	
    Other Contractual Services		
 TOTAL RATE CONSULTANT		

	16,850	17,221	17,600	17,987	
	16,850	17,221	17,600	17,987	

Clerk to the Board

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

	11,553	
	1,648	
	2,516	
	                  1,922  	
	                17,639  	

11,807	
1,684	
2,571	
                   1,964  	
                 18,026  	

12,067	
1,721	
2,628	
                  2,007  	
                18,423  	

12,332	
1,759	
2,686	
                 2,051  	
               18,828  	

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

5-26002

Legal Services

5-19001	
5-23001	

	36,733	
	                  8,767  	
	                45,500  	

General Counsel
   Special Counsel	
 	TOTAL LEGAL COUNSEL	

Engineering Services	
   Engineering Services		
 	TOTAL ENGINEERING		

37,541	38,367	39,211
 	8,767  	 	8,767  	 	8,767  
 	46,308  	 	47,134  	 	47,978  

	                88,308  	
	                88,308  	

 	90,251  	 	92,237  	 	94,266  
 	90,251  	 	92,237  	 	94,266  

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	

383,799	392,243	400,872	409,691	
5,260	5,376	5,494	5,615	
35,108	35,880	36,670	37,476	
39,273	40,137	41,020	41,922	
618,989	662,318	708,680	758,288	
37,503	39,378	41,347	43,414	
2,327	2,378	2,430	2,483	
3,865	3,950	4,037	4,126	
7,107	7,263	7,423	7,586	
11,483	11,736	11,994	12,258	
9,563	9,773	9,988	10,208	
1,515	1,548	1,582	1,617	
1,155,792	1,211,980	1,271,537	1,334,684	

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:

Other Contractual Services	210,286	
Website Maintenance	4,835	
Operating Supplies	10,667	
Storm Water Fees	45,000	

214,912	
4,941	
10,902	
45,000	

219,640	
5,050	
11,142	
45,000	

224,472	
5,161	
11,387	
45,000	

ADMIN Operating

Forecast	
		FY 2023		FY 2024		FY 2025		FY 2026	
									
Telephone & Cell Service		12,561		12,837		13,119		13,408	
Postage & Freight		31,278		31,966		32,669		33,388	
Equipment Leasing		2,841		2,904		2,968		3,033	
Administrative Maintenance		2,570		2,627		2,685		2,744	
Contingencies - Hurricane		-		-		-		-	
Office Supplies		5,046		5,096		5,147		5,198	
Fuel & Lubricants - Vehicle		55,836		59,745		63,927		68,402	
Fuel & Lubricants - Equipment		14,203		15,197		16,261		17,399	
Minor Construction Expenses		1,583		1,618		1,654		1,690	
Project Maintenance Fees		11,685		11,685		11,685		11,685	
Contingency (1.5%)		90,548		92,836		95,751		98,788	
Electricity Services		5,433		5,705		5,990		6,290	
Total Administration Operating:		504,372		517,971		532,688		548,045	
Capital Outlay Administration									
Equipment		-		-		-		-	
Building		-		-		-		-	
Other		-		-		-		-	
Total Administration Capital Outlay:		-		-		-		-	

 	 	 	 	

5-29005	
5-29006	
5-29007	
5-29008	
5-29011	
5-29012	
5-29013	
5-29014	
5-29015	
5-29016	
5-29017	
5-29018	

5-29101	
5-29102	
5-29103	

 	1,729,951  		           1,804,225  		          1,882,729  	

 	TOTAL ADMINISTRATION	 WATER TREATMENT PLANT DIVISION

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	

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

 	1,660,164  

315,413	322,352	329,444	336,692	
45,320	46,317	47,336	48,377	
27,976	28,592	29,221	29,863	
32,466	33,180	33,910	34,656	
2,085	2,131	2,178	2,226	
3,648	3,728	3,810	3,894	
3,616	3,696	3,777	3,860	
1,351	1,381	1,411	1,442	
431,875	441,377	451,087	461,010	

-	
-	

-	
-	

-	
-	

Total WTP Personnel:

Other Contractual Services	68,640	
Operations & Maintenance Services	2,026	
Laboratory Services	29,352	
Operating Supplies	6,703	
Electricity Services	219,236	
Plant Maintenance	83,271	
Chemicals	338,339	
Water Conservation Grant Program	12,000	
Backflow Prevention Program	 	25,000  	
Total WTP Operating:	 	784,567  	
Capital Outlay WTP		
Equipment	-	
Building	-	

70,150	
2,071	
29,998	
6,850	
230,198	
85,103	
345,782	
12,000	
                 25,000  	
               807,152  	

71,693	
2,117	
30,658	
7,001	
241,708	
86,975	
353,389	
12,000	
                25,000  	
              830,541  	

73,270	
2,164	
31,332	
7,155	
253,793	
88,888	
361,164	
12,000	
               25,000  	
             854,766  	

WTP Operating

	
Forecast	
	FY 2023		FY 2024		FY 2025		FY 2026	

5-30103

	
Other	
Total WTP Capital Outlay:	

WASTEWATER TREATMENT PLANT DIVISION		

-	

-	

-	

-	
Personnel			
Regular Salaries		319,523	326,553	333,737	341,079	
Overtime		41,543	42,457	43,391	44,346	
FICA		27,988	28,604	29,233	29,876	
Retirement Contributions		32,496	33,211	33,942	34,688	
Uniforms		2,480	2,535	2,591	2,648	
Training & Education Costs		2,984	3,050	3,117	3,186	
Annual PTO		3,755	3,838	3,922	4,008	
Cell Stipend		1,031	1,054	1,077	1,101	
Total WWTP Personnel:		431,800	441,302	451,010	460,932	
WWTP Operating			
Other Contractual Services		28,411	29,036	29,675	30,328	
Operations & Maintenance Services		7,827	7,999	8,175	8,355	
Laboratory Services		25,222	25,777	26,344	26,924	
Operating Supplies		15,273	15,609	15,952	16,303	
Sludge Disposal		95,305	97,402	99,545	101,735	
Electricity Services		169,341	177,808	186,698	196,033	
Plant Maintenance		51,729	52,867	54,030	55,219	
Chemicals		 	113,972  	 	116,479  	 	119,042  	 	121,661  	
Total WWTP Operating:		 	507,080  	 	522,977  	 	539,461  	 	556,558  	
Capital Outlay WWTP			
Equipment		-		-	-	
Building		-	-	-	-	
Other		-	-	-	-	
Total WWTP Capital Outlay:		-	-	-	-	
			
 TOTAL WASTEWATER TREATMENT PLANT DIVISION			938,880	964,279	990,471	1,017,490	
UNDERGROUND UTILITIES DIVISION			
Personnel			
Regular Salaries		514,236	525,549	537,111	548,927	
Overtime		69,773	71,308	72,877	74,480	
FICA		45,272	46,268	47,286	48,326	
Retirement Contributions		52,561	53,717	54,899	56,107	
Uniforms		6,360	6,500	6,643	6,789	
Training & Education Costs		3,112	3,180	3,250	3,322	
Annual PTO		5,404	5,523	5,645	5,769	
Cell Stipend		2,378	2,430	2,483	2,538	
Total UGU Personnel:		699,096	714,475	730,194	746,258	

 TOTAL WATER TREATMENT PLANT DIVISION	

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

1,21

-	-	-	-
-	-	-	-

6,442	1,248,529		1,281,628		1,315,776	

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	

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	

Forecast	
		FY 2023		FY 2024		FY 2025		FY 2026	
									
UGU Operating									
Other Contractual Services		331,381		338,671		346,122		353,737	
Operations & Maintenance Services		110,503		112,934		115,419		117,958	
Operating Supplies		82,777		84,598		86,459		88,361	
Electricity Services		52,053		54,656		57,389		60,258	
Vehicle Maintenance		31,509		32,202		32,910		33,634	
Lift Station Maintenance		 	23,123  		 	23,632  		 	24,152  		 	24,683  	
Total UGU Operating:		 	631,346  		 	646,693  		 	662,451  		 	678,631  	
Capital Outlay UGU									
Equipment		-		70,000		25,000		25,000	
Building		-		-		-		-	
New Meters		1,050		1,050		1,050		1,050	
Other		-		-		-		-	
Total UGU Capital Outlay:		1,050		71,050		26,050		26,050	
									
 TOTAL UNDERGROUND UTILITIES DIVISION			1,331,492		1,432,218		1,418,695		1,450,939	
IRRIGATION DIVISION									
Personnel									
Regular Salaries		46,550		47,574		48,621		49,691	
Overtime		4,356		4,452		4,550		4,650	
FICA		3,977		4,065		4,154		4,246	
Retirement Contributions		4,582		4,682		4,785		4,891	
Uniforms		597		610		623		637	
Training & Education Costs		739		755		772		789	
Annual PTO		821		839		857		876	
Cell Stipend		266		272		278		284	
Total IRR Personnel:		61,888		63,249		64,640		66,064	
IRR Operating									
Other Contractual Services		29,946		30,605		31,278		31,966	
Operations & Maintenance Services		45,121		46,114		47,129		48,166	
Laboratory Services		641		655		669		684	
Operating Supplies		6,840		6,990		7,144		7,301	
Electricity Services		167,633		176,015		184,816		194,057	
Maintenance - Irrigation		32,740		33,493		34,263		35,051	
Chemicals		 	11,074  		 	11,318  		 	11,567  		 	11,821  	
Total IRR Operating:		 	293,995  		 	305,190  		 	316,866  		 	329,046  	
Capital Outlay IRR									
Equipment		-		-		-		-	
Building		-		-		-		-	
Other		-		-		-		-	
Total IRR Capital Outlay:		-		-		-		-	
									
 TOTAL IRRIGATION DIVISION			355,883		368,439		381,506		395,110	

	
Forecast	
	FY 2023		FY 2024		FY 2025		FY 2026	

108,879	
6,910	
9,016	
10,421	
1,244	
2,133	
1,650	
                     418  	
              140,671  	

111,274	
7,062	
9,214	
10,650	
1,271	
2,180	
1,686	
                      427  	
               143,764  	

113,722	
7,217	
9,417	
10,885	
1,299	
2,228	
1,723	
                     436  	
              146,927  	

116,224	
7,376	
9,624	
11,124	
1,328	
2,277	
1,761	
                   446  	
             150,160  	

8,888	
1,744	
5,697	
                10,077  	
                26,406  	

9,084	
1,782	
5,822	
                 10,299  	
                 26,987  	

9,284	
1,821	
5,950	
                10,526  	
                27,581  	

9,488	
1,861	
6,081	
               10,758  	
               28,188  	

	
SHOP & MAINTENANCE OPERATIONS DIVISION	
Personnel	
Regular Salaries	
Overtime	
FICA	
Retirement Contributions	
Uniforms	
Training, Cont. Educ., and Licensing	
Annual PTO	
Cell Stipend	
Total Shop & Maintenance Personnel:	
Shop & Maintenance Operating	
Operations & Maintenance Svc	
Disposal Fees	
Operating Supplies	
Machinery & Equipment	
Total Shop & Maintenance Operating:	
Capital Outlay Shop & Maintenance	
Equipment	
Building	
Other	
Total Shop & Maintenance Capital Outlay:	

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	

5,000

5,000	-	-	-
			
TOTAL SHOP & MAINTENANCE OPERATIONS DIVISION		172,077	170,751	174,508	178,348	

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

 	6,300,240  	 	6,523,720  	 	6,679,717  	 	6,889,028  

	                          -  	
	                          -  	

                          -  	
                          -  	

                          -  	
                          -  	

                        -  	
                        -  	

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

 
Cost of Issuance		
Principal 2014 Bond Issue Refi of 2004	200,000	
Interest 2014 Bond Issue Refi of 2004	343,695	
Principal 2011 Bond Issue	1,235,000	
Interest 2011 Bond issue	431,116	
Principal 2013 Bond Issue	280,000	
Interest 2013 Bond issue	 	92,335  	

 	
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  	

 	
220,000	
323,070	
1,345,000	
299,290	
300,000	
               66,965  	
          2,554,325  	

	
Forecast	
	FY 2023		FY 2024		FY 2025		FY 2026	

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%)		481,267	
Additional R&R Transfer for CIP's		200,000	
Cash Carry Forward for R&R CIP		 	-  	
TOTAL CI & TRANSFERS EXPENSES:		 	681,267  	
Total Expenses		  $	9,563,653  	
Total Revenues		  $	9,635,512  	

497,319	
200,000	
 	-  	
 	697,319  	
  $	9,795,594  	
  $	9,789,699  	

506,046	
100,000	
 	-  	
 	606,046  	

506,046	
100,000	
 	-  	
 	606,046  	

5-28127

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

71,859	
  $	4,476,741  	

(5,895)	
  $	4,470,846  	

  $	9,851,039  		   $ 10,049,399  	
  $	10,032,319  		   $ 10,281,004  	

181,280		
231,605	
  $	4,652,126  		   $	4,883,731  	

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

1.26	
1.09	

1.30	
1.09	

1.32	
1.10	

1.34	
1.12	

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

	 	2.50%		 	2.50%		 	2.50%		                 2.50%	
	 	2.50%		 	2.50%		 	2.50%		                 2.50%	

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 2022 Budget assumes no rate increase to all utility rates.

AFPI Revenue
$95,000.00 0.99%	Other Operating Revenue
$82,411.00 0.86%

Wholesale Water &
Wastewater $647,883.00	Billed Water Revenues
6.77%	$3,230,241.00 33.74%

Billed Irrigation Revenue
$1,803,243.00 18.83%

Billed Wastewater Revenues $3,715,805.00 38.81%	

Water & Sewer Revenue

Billed Water Revenue
Revenue billed for potable water services. The water revenue budget assumes a 0.0% 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 0.0 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 2022 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 2022 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 2022 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 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 2022 budget assumes a 1.5% 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 2022. 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 2022 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 1.5% 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 2% for FY 2022.

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 2022.

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. No 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. Plan for
$40,000 for the removal of the old concentrate tank and build a storage building which will be shared with the Water Treatment Plant. No other 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. Plan for $40,000 for the removal of the old concentrate tank and build a storage building which will be shared with the Administration Division. No other 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. Plan to replace F-150 truck for $30,000 and purchase a spare BNR Aerator for $53,000. No other 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. $130,000 planned for the replacement of a 2013 truck, 1997 Generator and a new vac trailer. Also plan $20,000 for building costs associated with the operations building and storage building. 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. Plan $30,000 for the replacement of the irrigation technician’s truck. No other 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 $15,000 for the replacement of the hydraulic vehicle lift 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 $6,504,941 for FY 2022.

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
$585,405. There is no transfer scheduled for 2022 FY.

Renewal & Replacement Transfer to Capital
This allocation captures the 5% minimum funding requirement to the Renewal & Replacement fund which is $491,389 for 2022FY and an additional $400,000 to fund the proposed capital expenditure items for future projects.

ST LUCIE WEST SERVICES DISTRICT CAPITAL FUNDING REVENUE AND EXPENDITURES

FY 2022 BUDGET

R&R	WCF	WWCF

-	
-	
491,389	
400,000	
-	
                      -		

70	
3,832	
-	
-	
-	
                      -		

Estimated Beginning Fund Balance	1,627,115	803,479	398,112

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

398	
2,876	
-	
-	

 	-	

TOTAL REVENUES AVAILABLE	2,518,504	807,381	401,386

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

2,356,894	800,000	370,000

                      -		
2,356,894	

 	
                      -		
800,000	

 	
                      -		
370,000	

FUND BALANCE, SEPTEMBER 30

  $	161,610  

  $	7,381  

  $	31,386  

  

RENEWAL & REPLACEMENT FUND	
FY 2022 BUDGET	
Actual FY

Estimated Beginning Fund Balance	

1,247,518	

2020	FY 2021	FY 2022	FY 2023	FY 2024	FY 2025	FY 2026

1,797,652	1,627,115	161,610	152,315	298,003	335,671

ADD REVENUES:		-	
5-36001	Interest Revenues	-	77	-	-	-	-	-	
5-36007	5% Required Transfer per Bond	465,317	481,653	491,389	481,267	497,319	506,046	506,046	
	Additional Funding	1,150,000	460,000	400,000	200,000	200,000	100,000	100,000	
	Cash Carry Forward for R&R CIP		-	-	-	-	-	-	

TOTAL REVENUES AND FUNDS AVAILABLE	2,862,835	

DEDUCT EXPENDITURES:	
SW001	5-37007	Lift Station Renewal & Replacement	141,012	
SW037	5-37009	Emergency Renewal & Replacement Projects	199,645	
SW047	5-37013	Structural Repairs Sewer Manholes	19,952	
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	57,511	
SW066	5-37020	WWTF Plant Painting & Sealing of Tanks	127,860	
SW069	5-37018	Reuse Irrigation Pump Station Improvements	30,491	
SW073	5-37027	Replacement Backflow Preventers	1,521	
SW078	5-37028	WTP Painting and Tank sealing	24,390	
SW081	5-37029	WTP Calcite Tank Project	5,172	
SW084	5-37031	Potable Water Flushing Devices	-	
SW085	5-37032	Emergency (Association Irrigation) R & R Projects	1,122	
SW087	5-37034	Irrigation SCADA Conversion		
SW088	5-37035	High Service Pump Station Control Upgrade	257,513	
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	99,210	
SW095	5-37042	Step Screen Replacement	-	
SW096	5-37043	PLC Upgrade	99,785	
SW097	5-37044	Sand Filter Replacement and Upgrade		
		TOTAL EXPENDITURES	1,065,183	

213,696	
213,714	
32,353	
28,547	
-	
210,000	
5,100	
100,000	
551,651	
5,200	

2,739,382	2,518,504	842,877	849,634	904,049	941,717

-	
211,580	
203,537	
31,719	
27,987	

215,833	
224,400	
33,000	
29,118	
-	

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

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

222,373	
259,771	
35,022	
30,900	
-	

408,000	
5,000	
60,000	

5,202	
-	

5,412	
-	

5,520	
-	

5,000	
97,485	

5,408	5,623	5,848	6,082

5,000	
20,500	

135,108	
5,000	
21,525	
30,000	

-	
22,601	

-	
23,731	

-	
24,918	

-	
26,164	

5,000	
-	

75,000	155,000

3,628

27,831
730,000

FUND BALANCE, SEPTEMBER 30	   1,797,652  		 	1,627,115  	 	161,610  	 	152,315  		 	298,003  		 	335,671  	

1,112,267	2,356,894	690,562	551,631	568,378	585,832

 	355,885  

WATER CONNECTION FEE FUND	
FY 2022 BUDGET	
Actual
FY 2020	FY 2021	FY 2022	FY 2023	FY 2024	FY 2025	FY 2026

Estimated Beginning Fund Balance	1,284,043	
	-	
	-	
Interest Revenues	1,075	
Impact Fee Revenues	100,059	
	-	
Additional Funding Required	 	-		

1,385,177	803,479	7,381	11,283	15,185	19,087

ADD REVENUES:	
5-36004	
5-36005	

34	
32,768	
-	
               -		

70	
3,832	
-	
               -		

70	
3,832	
-	
             -		

70	
3,832	
-	
             -		

70	
3,832	
-	
             -		

70	
3,832	
-	
             -		

TOTAL REVENUES AND FUNDS AVAILABLE	1,385,177	

1,417,979	807,381	11,283	15,185	19,087	22,989

-	
-	

-	
-	

-	
-	

-	
-	

DEDUCT EXPENDITURES:
	SW071	5-38010 WTP RO Modifications	-	-		-		
	SW072	5-38011 High Service Pump/Hydro-tank Expansion	-	-		-		
	SW076	5-38014 Clearwell/Transfer Pump Expansion	-		800,000		
	SW077	5-38012 Main Water Line Extension	-	614,500				
	SW080	5-38013 WTP Concentrate Tank Expansion	-	-				
		2000 and 2004 Bond Refunding Payment	 	-	     	-			 	-			 	-			 	-			 	-			 	-		
							-		-		-		-	

TOTAL EXPENDITURES	-		614,500		800,000	

TRANSFERS:

Transfers Out to Pay Debt Service	 	-		

 	-	     	-		 	-		 	-		 	-		 	-	

TOTAL TRANSFERS OUT	-	

FUND BALANCE, SEPTEMBER 30	   1,385,177  		 	803,479  		 	7,381  	

-	-	-	-	-	-

 	11,283  	 	15,185  	 	19,087  	 	22,989  

WASTEWATER CONNECTION FEE FUND	
FY 2022 BUDGET	

FUND BALANCE, SEPTEMBER 30	  373,211  	

Actual
FY 2020	FY 2021	FY 2022	FY 2023	FY 2024	FY 2025	FY 2026

	Estimated Beginning Fund Balance	297,580	
		-	
ADD REVENUES:		-	
5-36002	Interest Revenues	250	
5-36006	Impact Fee Revenues	75,381	
	Unrestricted Utility Fund balance		
	2013 Construction Bond Proceeds	 		

TOTAL REVENUES AND FUNDS AVAILAB	373,211	

373,211	398,112	31,386	34,293	37,203	40,116

20	
24,881	
-	
            -		

398	
2,876	
-	
            -		

31	
2,876	
-	
                     -		

34	
2,876	
-	
                     -		

37	
2,876	
-	
                     -		

40	
2,876	
-	
                     -		

	398,112	401,386	34,293	37,203	40,116	43,032	

DEDUCT EXPENDITURES:

SW097  5-39010  WWTF Reuse Filter Project	

-	-
-		

370,000		

-	-	-	

TOTAL EXPENDITURES	 

-	-		
370,000		   

-	-	-	-	
			    398,112  		 	31,386  		 	34,293  		 	37,203  		 	40,116  		 	43,032  	

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

Forecast	
FY 2023	FY 2024	FY 2025	FY 2026	

 	SERIES 2013 BOND	

Actual		
Actual		
Estimate EOY		
Final Budget		
Budget						
	FY 2020		FY 2021		FY 2021		FY 2021		FY 2022						

OPERATING REVENUE															
2-04001     Interest	$	1,039		$	52		2,000		$	2,000					2,000	2,000		
2-04002  Special Assessments	$  1,953,615		$  1,892,137		$     2,064,907		$  2,064,907					2,064,907	2,064,907		
2-04005  Miscellaneous Revenue (Prepayments)	  $	- 	 		 	-  	 	-  		 	-	-	-  	
Total Revenues	  $  1,954,654  	  $  1,892,189  	  $     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	22,559	41,283	40,100	40,100	40,100	40,100	40,100	40,100		
2-05002 Banking Services	10,434	4,515	6,000	6,000	6,000	6,000	6,000	6,000		
2-05014 Principal 2013	1,600,000	1,640,000	1,600,000	1,640,000	1,680,000	1,720,000	1,765,000	1,805,000		
2-05015 Interest 2013	302,781	255,332	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		
2-05860 COI			-	-	-	-	-	-	-	
2-05870 Land Purchase
Total Expenses	 	
 	1,935,774  	
        1,941,130		
1,935,577 	
-	1,927,463  	
        1,918,161		
1,907,671      		
1,900,919      		
1,887,864  	 	
 	-  	
	1,902,781		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	18,880	(48,941)	131,330	-	139,444	148,746	159,236	165,988	179,043	-	

 	    	    	    	

TRANSFER FROM (TO) OPERATING RESERVE

Surplus/(Deficit)

$	18,880

$	(48,941)

$	131,330

$	139,444

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

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

	
Actual		
Actual		
Estimate EOY		
Final Budget		
Budget	
Forecast	
	FY 2020		FY 2021		FY 2021		FY 2021		FY 2022	FY 2023	FY 2024	FY 2025	FY 2026	

OPERATING REVENUE										
Interest	45		-		-		-		-	-	-	-	-	
2-04007  Stormwater Revenue	390,105		192,067		388,499		391,138		392,017	392,663	388,270	388,259	388,132	
	 	-  		 			 	-  		 	- 		-	-	-	-	-	
Total Revenues	  $	390,150  		  $       192,067  		  $	388,499  		  $	391,138  		  $       392,017	$	392,663       $	388,270       $	388,259       $	388,132  	

OPERATING EXPENSES
Debt Service								
Assessment Fees	-	-	-	-	-	-	-	-	-	
Banking Services	-	-	-	-	-	-	-	-	-	
2-05016 Principal 2014	280,000	140,000	280,000	290,000	300,000	310,000	315,000	325,000	335,000	
2-05017 Interest 2014	110,115	52,091	108,499	101,138	92,017	82,663	73,270	63,259	53,132	
Misc	-		-	-	-	-	-	-	-	
COI	-		-		-	-	-	-	-	
Total Expenses	 	390,115  		 	192,091	388,499	391,138	392,017	392,663	388,270	388,259	388,132  	
Surplus/(Deficit) Before Transfer from				
(to) Operating Reserve	35		(24)	-	-	-	-	-	-	-	

 	SERIES 2014 BOND	

-

TRANSFER FROM (TO) OPERATING RESERVE

Surplus/(Deficit)

$	35	$

(24)	$

-	$	-

   $	-	$	-       $	-       $	-       $	-  

St Lucie West Services District
Debt Service Fund - Water Management Benefit Series 2023 District Wide Loan & Series 2023 2-B Basin Improvement Loan Five Year Operating Forecast

 	SERIES 2021-2 - District Wide Loan	

Actual FY 2020

Actual FY 2021

Estimate EOY FY 2021

Final Budget
FY 2021

Budget FY 2022

Forecast	
FY 2023	FY 2024	FY 2025	FY 2026		

OPERATING REVENUE
Interest
Special Assessments

$	-	$	-
$	-	$	-	$

-	$	-
-	$	-

200	200	200

0	0	
0	370,675	
-	-	
$	-	$	370,675	

370,675	370,675	2,338,085

Miscellaneous Revenue (Prepayments)

  $	-            	

 	-	-  

 	-	-	-  

Total Revenues
ERU Assessment
OPERATING EXPENSES
Debt Service

  $	-  

  $	-  

  $	-  

  $	-  

$	35

   $	370,875        $	370,875       $     2,338,285  
35	35	220

Assessment Fees	-	-	-	-
Banking Services	-	-	-	-
Principal 2023	-	-	-	-
Interest 2023	-	-	-	-
Misc	-	-	-	-
COI	-	-

370,675	370,675	370,675	2,338,085

-
-
-
-
-
-

-	-	-

Land Purchase	 	      	    	    	    	    	
Total Expenses	 	-	-	-   -	-	-	370,675	370,675	370,675	2,338,085  
	-	-	-	-	-	-	-	-	
Surplus/(Deficit) Before Transfer from					
(to) Operating Reserve	-	-	-  -	-	-	-	200	200	200	

TRANSFER FROM (TO) OPERATING RESERVE

Surplus/(Deficit)	$	-	$	-	$	-	$	-       $	-	$	-       $	200       $	200       $	200  

 	SERIES 2021-1 - 2-B Basin Improvement Loan	

Actual FY 2020

Actual FY 2021

Estimate EOY FY 2021

Final Budget FY 2021

Budget FY 2022

Forecast	
FY 2023	FY 2024	FY 2025	FY 2026		

OPERATING REVENUE

-	-	-	-	-	
-	346,383	346,383	346,383	346,383	
	-	-	-	-	
-	-	-	-	-	

Interest	-	-	-	-
Stormwater Revenue	-	-	-	-
-
 	-        	      	-	- 

Total Revenues

  $	-  

  $	-  

  $	-  

  $	-      $	-	$	346,383       $	346,383       $	346,383       $	346,383 

ERU Assessment
OPERATING EXPENSES
Debt Service
Assessment Fees	-	-	-	-
Banking Services	-	-	-	-
Principal 2023	-	-	-	-
Interest 2023	-	-	-	-

$	517	$

517	$

517	$

517

Misc	-	-	-
COI	-	-

346,383	346,383	346,383	346,383

-
-
-
-
-
-

-	-	-

     
Total Expenses	 	-	-	-	-	-	346,383	346,383	346,383	346,383  

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

-

-	-	-	-

Estimated Beginning Fund Balance	-	-	-	-	100	200	200
-	-	-
ADD REVENUES:	-	-	-

Interest Revenues	-	-	-
Loan Revenues		-		-		- Additional Funding Required	 	-	     	-	     	-	

-	-

100	
1,415,000	
 	-		

100	
-	
             -		

-	-
 	-	     	-	

TOTAL REVENUES AND FUNDS AVAILABLE	-	

-	-	1,415,100	200	200	200

DEDUCT EXPENDITURES:	
Ditch piping near Post Office	

-	-	1,415,000	-	-	-

TOTAL EXPENDITURES	-		-		-		1,415,000		-		-		-	

TRANSFERS:

Transfers Out to Pay Debt Service	 	-		

 	-	     	-	     	-	     	-	     	-	     	-	

TOTAL TRANSFERS OUT	-	-	-	-	-	-	-

FUND BALANCE, SEPTEMBER 30	 	-			 	-			 	-			 	100  		 	200  		 	200  		 	200  	

Estimated Beginning Fund Balance

ADD REVENUES:	-	-	-	-	450,000
-	-	-
-	-	-	-	-	
Interest Revenues	-	-	-	-	-	
Loan Revenues	-	-	-	-	-	-	

873,000	
 	-		

Additional Funding Required	 	-	     	-	     	-		 	-	     	-	     	-	

TOTAL REVENUES AND FUNDS AVAILABLE	-	

-	-	873,000	450,000	-	-

DEDUCT EXPENDITURES:	
Aqua Range	
Phase 2 Golf Course Drainage Improvements	

-	-	423,000	-	-	-
450,000

TOTAL EXPENDITURES	-		-		-		423,000		450,000		-		-	

TRANSFERS:

Transfers Out to Pay Debt Service	 	-		

 	-	     	-	     	-	     	-	     	-	     	-	

TOTAL TRANSFERS OUT	-	-	-	-	-	-	-

FUND BALANCE, SEPTEMBER 30	 	-			 	-			 	-			     450,000  		 	-			 	-			 	-