St. Lucie West Services District

AMENDED BUDGET FOR FISCAL YEAR ENDED
SEPTEMBER 30, 2021

ST. LUCIE WEST SERVICES DISTRICT
FY 2020/2021 AMENDED ANNUAL BUDGET

TABLE OF CONTENTS

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

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

St. Lucie West Services District General Fund Budget Summary

 	2021		
AMENDED BUDGET	

CHANGE FROM ORIGINAL	
    TO AMENDED BUDGET 	

 	2021	     	2021	
 	ACTUAL*	BUDGET 

ADD REVENUES:	
Special Assessments	
Stormwater Drainage Fees	
Other Revenues	

1,070,099	1,072,389	1,070,099	-0.21%
1,824,250	1,828,032	1,824,250	-0.21%

  $	514,679  

  $	440,679  

  $	514,679  

 	16.79%

TOTAL OPERATING REVENUES	3,409,028	3,341,100	3,409,028	2.03%

FUND BALANCE, October 1	2,836,015	2,836,015	2,836,015	0.00%

TOTAL REVENUES AVAILABLE	6,245,043	6,177,115	6,245,043	1.10%

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	

14,031	
53,522	
116,073	
-	
15,634	
13,598	
31,491	
-	
1,173,382	
532,010	
584,073	
420,149	
74,313	

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	

14,420	
55,000	
137,000	
500	
19,300	
19,000	
34,000	
500	
1,264,700	
581,500	
628,100	
460,000	
88,850	

-7.14%	
-0.59%	
-8.78%	
-59.61%	
48.80%	
-37.13%	
-1.45%	
0.00%	
7.64%	
9.68%	
-1.58%	
-10.29%	
-9.60%	

TOTAL EXPENDITURES	3,028,277	3,254,274	3,302,870	1.49%

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

182,481	
391,409	

182,481	
391,138	

182,481	
391,409	

0.00%	
0.07%	

FUND BALANCE, SEPTEMBER 30	 	2,642,876	2,349,222	2,368,283  

*	Note: 2021 Actuals from 10-1-2020 through 9-29-21. We are still receiving September 2021 invoices.	

FY 2021 Actual	
Through 9-29-2021	

 	
Annual Budget
(with adjustments)	
FY 2021	

 
Amended Annual
Budget	
FY 2021	

General Fund Fund Balance (Beginning)	2,836,015	

2,836,015	2,836,015

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

OPERATING REVENUE		
Permit Fees	-	
Grants	-	
Miscellaneous Fees	-	
Storm Water Drainage Fees	1,824,250	
Project Maintenance Fees	40,569	
Interest	10	
Special Assessments	1,070,099	
Miscellaneous Income	74,100	
WMB Prepayment	-	
Storm Water Drainage - Bond	391,409	
Excess Storm Water Fee to R&R	8,591	
Total Revenues	$	3,409,028	

-	
-	
-	
1,828,032	
40,569	
110	
1,072,389	
-	
-	
391,138	
 	8,862  	
  $	3,341,100  	

-	
-	
-	
1,824,250	
40,569	
10	
1,070,099	
74,100	
-	
391,409	
8,591	
$	3,409,028	

1-05001	
1-05002	
1-05015	

OPERATING EXPENSES		
 Board of Supervisors		
Executive Salaries	11,900	
FICA	910	
Board Meeting Expenses	1,221	
TOTAL BOARD OF SUPERVISORS	14,031	

12,000	
918	
                          2,611  	
                        15,529  	

12,000	
920	
1,500	
14,420	

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

District Manager				
Assessment Fees & Costs	8,400	8,741	8,500	
Operations & Maintenance Services	461	1,076	1,000	
Management Contract	44,661	44,661	45,000	
Travel & Per Diem	-	 	846  	500	
TOTAL DISTRICT MANAGER	53,522	 	55,324  	55,000	

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

Finance				
Dissemination Agent	-	2,030	1,000	
Arbitrage	-	1,904	1,000	
Accounting Services	28,445	32,863	30,000	
Auditing	11,125	13,382	13,000	
Banking Services	1,408	711	2,000	
Property & Casualty Insurance	51,053	56,532	55,000	
Property Taxes & Assessments	24,042	 	42,766  	35,000	
TOTAL FINANCE	116,073	 	150,188  	137,000	

Grant Management	
Contractual Services -GM	-	1,238	500	
TOTAL GRANT MANAGEMENT	-	1,238	500	

1-12001

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

Clerk to the Board		
Other Contractual Services	7,134	
Postage & Freight	7,594	
Printing & Binding	906	
Legal Ads	-	

9,063	
887	
1,434	
1,586	

9,000	
8,000	
1,300	
1,000	

FY 2021 Actual
Through 9-29-2021

Annual Budget (with adjustments) FY 2021

19,300

Amended Annual
Budget FY 2021

TOTAL CLERK TO THE BOARD	15,634	 	12,970  

Legal Services
1-19001	General Counsel	9,918	26,928	15,000	
1-23001	Special Counsel	3,680	 	3,291  	4,000	
	TOTAL LEGAL COUNSEL	13,598	 	30,219  	19,000	
	
Engineering Services				
1-26002	Engineering Services	31,491	 	34,499  	34,000	
	TOTAL ENGINEERING	31,491	 	34,499  	34,000	
	
Pollution Control			
1-29002	Regulatory & Permit Fees	-	 	-  	500	
	TOTAL POLLUTION CONTROL	-	 	-  	500	

ADMINISTRATION DIVISION
Personnel
1-15001	Regular Salaries	357,790	334,662	365,000	
1-15002	Overtime	2,654	2,501	3,000	
1-15003	FICA	27,567	30,262	30,000	
1-15004	Retirement Contributions	31,387	34,364	33,000	
1-15005	Health/Life/Dental Insurance	515,598	480,806	520,000	
1-15006	Workers Comp	23,469	23,469	25,000	
1-15007	Unemployment Insurance	-	2,055	500	
1-15010	Uniforms	2,325	1,806	25,000	
1-15012	Training, Cont. Educ., and Licensing	(432)	4,669	1,500	
1-15013	Vehicle Allowance	6,686	7,200	7,200	
1-15014	Annual PTO	-	5,530	1,000	
1-15015	Cell Stipend	390	1,032	1,000	
Total Administration Personnel:	967,433	928,356	1,012,200	
ADMIN Operating				
1-33001	Other Contractual Services	52,645	78,700	65,000	
1-33002	Website Maintenance	8,979	6,117	10,000	
1-33004	Water - Irrigation	3,161	4,029	4,000	
1-33005	Telephone & Cell Service	7,324	12,921	9,500	
1-33006	Postage & Freight	750	1,130	1,000	
1-33007	Electricity Services	4,165	4,911	4,500	
1-33010	Equipment Leasing	15,586	3,557	17,000	
1-33011	Administration Maintenance	215	2,871	500	
1-33018	Contingencies - Hurricane	814	20,400	10,000	
1-33019	Office Supplies	10,154	5,624	12,000	
1-33020	Fuel & Lubricants - Vehicle	30,559	33,181	32,000	
1-33021	Operating Supplies and Expenses	6,321	7,198	7,000	
1-33022	Computer Software	2,488	4,858	3,000	
1-33023	Computer Hardware/ Supplies	2,753	2,500	3,000	
1-33024	Fuel & Lubricants - Equipment	12,977	13,591	13,500	
1-33025	Minor Construction Expenses	-	-	500	
	Total Administration Operating:	158,890	201,588	192,500	
	Capital Outlay Administration				
1-33101	Equipment	36,700	45,000	45,000	
1-33102	Building	10,359	-	15,000	
1-33103	Other	-	-	-	

FY 2021 Actual
Through 9-29-2021		Annual Budget
(with adjustments) FY 2021		Amended Annual
Budget FY 2021	

	Personnel		
1-14001	Regular Salaries	250,268	281,264	260,000	
1-14002	Overtime	8,515	19,640	12,000	
1-14003	FICA	19,644	23,342	21,000	
1-14004	Retirement Contributions	17,448	27,081	20,000	
1-14008	Uniforms	2,477	4,098	3,500	
1-14010	Training, Cont. Educ., and Licensing	2,027	3,437	2,800	
1-14011	Annual PTO	-	3,692	1,000	
1-14012	Cell Stipend	-	527	200	
	Total Aquatics Personnel:	300,379	363,081	320,500	
	Aquatics Operating				
1-31001	Operations & Maintenance Svc	13,609	13,834	14,000	
1-31003	Disposal Fees	600	3,254	1,000	
1-31005	Operating Supplies	6,963	9,253	8,000	
1-31009	Equipment Maintenance	12,066	13,886	13,000	
1-31011	Chemicals	80,562	112,375	100,000	
1-31012	Machinery & Equipment	 	4,363  	 	4,483  	5,000	

Total Administration Capital Outlay:	47,059	45,000	60,000

TOTAL ADMINISTRATION	1,173,382	 	1,174,944	1,264,700 AQUATICS DIVISION

113,468	10,000	120,000	
-	-	-	
-	-	-	

Total Aquatics Operating:	118,163  	 	157,085	141,000 Capital Outlay Aquatics
1-31101	Equipment
1-31102	Building
1-31103	Other
Total Aquatics Capital Outlay:	113,468	10,000	120,000

	TOTAL AQUATICS DIVISION	532,010		 	530,166	581,500  	
	
STORM WATER MANAGEMENT DIVISION				
	Personnel				
1-16001	Regular Salaries	285,420		315,872	300,000	
1-16002	Overtime	12,084		17,187	14,000	
1-16003	FICA	22,736		26,015	25,000	
1-16004	Retirement Contributions	27,935		29,975	29,000	
1-16008	Uniforms	2,817		3,821	3,500	
1-16010	Training, Cont. Educ., and Licensing	256		3,643	1,000	
1-16011	Annual PTO	-		6,283	1,500	
1-16012	Cell Stipend	167		719	400	
Total Storm Water Personnel:	351,415	403,515	374,400	
Storm Water Operating				
1-34001	Operations & Maintenance Svc	79,005	72,829	82,000	
1-34002	Laboratory Services	3,819	3,946	4,000	
1-34004	Disposal Fees	3,083	1,707	4,000	
1-34005	Operating Supplies	19,232	19,769	22,000	
1-34007	Landscape Materials	26,984	35,000	30,000	
1-34008	Vehicle Maintenance	3,501	6,441	5,000	
1-34009	Equipment Maintenance	29,393	26,860	32,000	
1-34011	Chemicals	974	1,810	1,500	
1-34014	Electricity Services	6,919	6,292	7,200	

FY 2021 Actual
Through 9-29-2021

Annual Budget (with adjustments) FY 2021

Amended Annual Budget
FY 2021

1-34101	
1-34102	
1-34103	

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	

Capital Outlay Storm Water	
Equipment	59,680		60,000	65,000	
Building	68			1,000	
Other - GIS Mapping	-		-	-	
Total Storm Water Capital Outlay:	59,748		60,000	66,000	
					
TOTAL STORM WATER MANAGE	MENT DIVISION	584,073		638,169	628,100	

EXOTIC PLANT REMOVAL DIVISION					
Personnel					
Regular Salaries	219,678		257,337	230,000	
Overtime	10,469		8,633	12,000	
FICA	17,514		20,606	19,000	
Retirement Contributions	20,765		23,937	22,000	
Uniforms	3,664		3,265	4,000	
Training, Cont. Educ., and Licensing	140		1,255	1,000	
Annual PTO	-		2,913	1,000	
Cell Stipend	227		480	500	
Total Exotic Plant Personnel:	272,457		318,426	289,500	
Exotic Plant Operating					
Operations & Maintenance Svc	18,491	31,433	22,000	
Disposal Fees	3,140	5,388	5,000	
Operating Supplies	12,158	16,968	15,000	
Vehicle Maintenance	6,011	6,894	7,000	
Chemicals	5,809	6,634	6,500	
Maintenance Contracts	 	43,123  	 	59,000  	50,000	
Total Exotic Plant Operating:	88,732  	 	126,317	105,500  
Capital Outlay Exotic Plant	
Equipment			58,961		68,000	65,000	
Building			-		-	-	
Other			-		-	-	
	Total Exotic Plant	Capital Outlay:	58,961		68,000	65,000	
							
TOTAL EXOTIC PLANT REMOVAL DIVISION	420,149		512,743	460,000	

Total Storm Water Operating:	172,910  	 	174,654	187,700  

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

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

SHOP OPERATIONS DIVISION		
Personnel		
Regular Salaries	40,278	47,751	44,000	
Overtime	1,590	5,547	3,000	
FICA	3,298	4,077	4,000	
Retirement Contributions	4,052	4,797	4,500	
Uniforms	324	617	500	
Training, Cont. Educ., and Licensing	(27)	1,784	1,000	
Annual PTO	-	492	250	
Cell Stipend	-	256	100	
Total Shop Personnel:	49,514	65,321	57,350	
Shop Operating		
Operations & Maintenance Svc	7,666	9,097	9,000	
Disposal Fees	1,071	1,782	1,500	
Operating Supplies	5,161	6,216	6,000	
Machinery & Equipment	8,779	10,869	10,000	

SHOP OPERATIONS DIVISION	74,313	

1-36101	
1-36102	
1-36103	

 
	
FY 2021 Actual	Annual Budget
(with adjustments)	Amended Annual
Budget	
	Through 9-29-2021	FY 2021		FY 2021	
Total Shop Operating:	 	22,676  	 	27,964	26,500  	
Capital Outlay Shop		
Equipment	2,123		5,000	5,000	
Building	-		-	-	
Other	-		-	-	
Total Shop Capital Outlay:	 	2,123			5,000		5,000  	

 	98,285	88,850  

Total Operating Expenses	3,028,277	3,254,274		 	3,302,870  	

Total Expenses Total Revenues

$	3,028,277	$	3,254,274	$		3,302,870  	
	
$	3,409,028	$	3,341,100	$		3,409,028  	

106,158	
182,481	
391,409	

Surplus/(Deficit) Before Transfers	380,751	

86,826	
182,481	
391,138	

Transfer to General Fund R&R (including Grant)	182,481	
Transfer to WMB Debt Fund	391,409	

Net Surplus (Deficit)	(193,139)	

(486,793)	(467,732)

Available Operating Cash Balance (Ending)	$	2,642,876	$	2,349,222		   $	2,368,283  	

ST LUCIE WEST SERVICES DISTRICT GENERAL FUND - CAPITAL IMPROVEMENT FUND
AMENDED FY 2020-2021 BUDGET

   	

FY 2021 Actual
 Through 9-29-2021 * 

Annual Budget (with adjustments)
 	FY 2021	

Amended Annual Budget
 	FY 2021	

CHANGE FROM ORIGINAL TO
 	AMENDED	

Estimated Beginning Fund Balance	349,205	349,205	349,205	0.00%

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

-
- 53,619
120,000
8,862

-
- 53,619
120,000
8,862

-
- 53,619
120,000
8,862

0.00%	
0.00%	
0.00%	
0.00%	
0.00%	

220,000	
-	
-	
-	
-	
-	
-	
-	
5,000	

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

192,528	
-	
-	
-	
-	
-	
-	
-	
715	

-13.23%	
0.00%	
0.00%	
0.00%	
0.00%	
0.00%	
0.00%	
0.00%	
0.00%	

TOTAL REVENUES AVAILABLE	531,686	531,686	531,686	0.00%

253,557	
-	

-	
-	

-

TOTAL EXPENDITURES	193,243	253,557	225,000	-11.26%

FUND BALANCE, SEPTEMBER 30	 	338,443	278,129	306,686  

*	Note: 2021 Actuals from 10-1-2020 through 9-29-2021. We are still receiving September 2021 invoices.	

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

 	2021		
AMENDED BUDGET	

CHANGE FROM ORIGINAL	
   TO AMENDED BUDGET 	

 	2021	     	2021	
    ACTUAL*           BUDGET 

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

2,974,660	
3,440,046	
1,653,509	
595,721	
33,831	
          91,239  	

3,171,396	
3,677,859	
1,797,512	
597,883	
26,359	
          58,536  	

3,171,396	
3,677,859	
1,797,512	
595,721	
33,831	
                   91,239  	

0.00%	
0.00%	
0.00%	
-0.36%	
28.35%	
      55.87%	

TOTAL OPERATING REVENUES	8,789,006	9,329,545	9,367,558	0.41%	

FUND BALANCE, October 1	
4,878,208	
4,878,208	
4,878,208	
0.00%	
TOTAL REVENUES AVAILABLE	13,667,214	14,207,753	14,245,766	0.27%	

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

14,022	
45,393	
253,230	
10,570	
16,437	
13,239	
9,988	
18,747	
1,357,040	
1,062,006	
804,810	
1,150,683	
227,718	
144,901	
2,597,445	
-	
-	
941,653	
                -		

14,122	
46,123	
304,875	
10,256	
16,243	
17,005	
44,178	
85,130	
1,565,524	
1,141,047	
878,250	
1,335,612	
333,023	
164,896	
2,597,445	
-	
-	
941,653	
                -		

14,250	
46,000	
267,000	
12,400	
17,500	
15,500	
19,000	
25,000	
1,532,685	
1,108,500	
844,000	
1,219,200	
294,500	
158,000	
2,597,445	
-	
-	
941,653	
                         -		

0.91%	
-0.27%	
-12.42%	
20.90%	
7.74%	
-8.85%	
-56.99%	
-70.63%	
-2.10%	
-2.85%	
-3.90%	
-8.72%	
-11.57%	
-4.18%	
0.00%	
0.00%	
0.00%	
0.00%	
0.00%	

TOTAL EXPENDITURES	8,667,883	9,495,382	9,112,633	-4.03%

FUND BALANCE, SEPTEMBER 30	4,999,331	4,712,371	5,133,133  

*	Note: 2021 Actuals from 10-1-2020 through 9-29-2021. We are still receiving September 2021 invoices.	

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

 	

FY 2021 Actual	
Through 9-29-2021	
4,878,208	
585,405	

 	
Annual Budget (with adjustments)	
FY 2021	
4,878,208	
585,405	

 	
Amended Annual
Budget	
FY 2021	
4,878,208	
585,405	

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

OPERATING REVENUE		
Grants	-	
Billed Water Revenue	2,974,660	
Billed Wastewater Revenue	3,440,046	
Billed Irrigation Revenue	1,653,509	
Late Fees	45,459	
Miscellaneous Fees	22,226	
Wholesale Water Revenue	317,870	
Meter Set Fees	1,250	
Wholesale Wastewater Revenue	277,851	
Interest (Operating)	304	
Water Impact (AFPI)	11,631	
Wastewater Impact (AFPI)	9,169	
Tanker Truck Water Service	12,832	
Backflow Prevention Program	22,200	
Total Revenues	$	8,789,006	

-	
3,171,396	
3,677,859	
1,797,512	
38,000	
5,000	
291,551	
4,040	
306,332	
5,571	
1,359	
1,125	
4,800	
 	25,000  	
  $	9,329,545  	

-	
3,171,396	
3,677,859	
1,797,512	
45,459	
22,226	
317,870	
1,250	
277,851	
304	
11,631	
9,169	
12,832	
22,200	
$	9,367,558	

5-05001	
5-05002	
5-05004	

OPERATING EXPENSES		
 Board of Supervisors		
Executive Salaries	11,900	
FICA	910	
Board Meeting Expenses	1,211	
TOTAL BOARD OF SUPERVISORS	14,022	

12,000	
918	
                            1,204  	
                          14,122  	

12,000	
1,000	
1,250	
14,250	

5-06002	
5-06003	

District Manager		
Management Contract	44,661	
Travel & Per Diem	732	
TOTAL DISTRICT MANAGER	45,393	

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

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

Finance		
Dissemination Agent	-	
Arbitrage	-	
Accounting Services	42,667	
Auditing	13,875	
Banking Services	22,485	
Property & Casualty Insurance	169,882	
Bad Debt	4,320	
TOTAL FINANCE	253,230	

3,985	2,000	
2,400	1,000	
48,845	44,000	
16,180	15,000	
21,318	24,000	
168,947	175,000	
                          43,200  	6,000	
                        304,875  	267,000	

5-09001	
5-09003	
5-09004	

Property Control		
Building & Land Rental	1,561	
Computer Software/Licensing	6,928	
Computer Hardware/Supplies	2,082	
TOTAL PROPERTY CONTROL	10,570	

1,978	1,900	
5,006	8,000	
3,272	2,500	
10,256	12,400	

16,243	17,500	
16,243	17,500	

Utility Rate Consultant		
Other Contractual Services	16,437	
TOTAL RATE CONSULTANT	16,437	

5-11001

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

Clerk to the Board		
Other Contractual Services	10,689	
Postage & Freight	1,352	
Printing & Binding	1,197	
Legal Ads	-	
TOTAL CLERK TO THE BOARD	13,239	

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

11,000	
1,500	
2,000	
1,000	
15,500	

5-19001	
5-19002	

Legal Services		
General Counsel	9,067	
Special Counsel	921	
TOTAL LEGAL COUNSEL	9,988	

35,411	15,000	
                            8,767  	4,000	
                          44,178  	19,000	

FY 2021 Actual
Through 9-29-2021

Annual Budget (with adjustments)
FY 2021

Amended Annual Budget
FY 2021

25,000

25,000

Engineering Services
5-26002	Engineering Services	18,747	 	85,130  

TOTAL ENGINEERING	18,747	 	85,130  

ADMINISTRATION DIVISION
Personnel
5-14001	Regular Salaries	273,213	373,899	320,000	
5-14003	Overtime	3,524	5,071	5,000	
5-14004	FICA	27,967	34,072	30,000	
5-14005	Retirement Contributions	32,594	38,127	35,000	
5-14006	Health/Life/Dental Insurance	554,588	567,151	560,000	
5-14007	Workers Comp	32,854	33,772	33,000	
5-14008	Unemployment Compensation	-	2,243	1,000	
5-14010	Uniforms	2,096	3,726	3,000	
5-14012	Training & Education Costs	1,740	6,851	2,000	
5-14013	Vehicle Allowance	4,457	11,070	6,000	
5-14014	Annual PTO	3,044	9,219	5,000	
5-14015	Cell Stipend	 	779  	1,460	1,000	
		Total Administration Personnel:	936,857  	1,086,661	1,001,000	
	ADMIN Operating				

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

Capital Outlay Administration
5-29101	Equipment
5-29102	Building
5-29103	Other
128,810	202,718	160,000	
4,539	4,661	5,000	
9,389	7,283	11,000	
42,355	33,884	44,000	
7,698	14,109	10,000	
25,405	35,153	28,000	
2,355	2,739	3,000	
2,594	1,978	3,000	
3,478	4,947	4,500	
40,004	50,769	45,000	
8,194	13,406	10,000	
1,212	1,526	1,500	
6,685	6,685	6,685	
-	84,506	50,000	
4,165	4,499	5,000	

Total Administration Operating:	286,882	468,863	386,685  

10,000
135,000
-

7,970	10,000
125,332	-
-	-

Total Administration Capital Outlay:	133,301	10,000	145,000  

 	 	
TOTAL ADMINISTRATION	1,357,040	 	1,565,524  	 	1,532,685 WATER TREATMENT PLANT DIVISION
Personnel
5-15001	Regular Salaries	272,228	297,062	282,000	
5-15002	Overtime	23,734	43,689	30,000	
5-15003	FICA	22,303	26,434	24,000	
5-15004	Retirement Contributions	25,800	30,668	27,000	
5-15008	Uniforms	1,112	2,010	1,500	
5-15010	Training & Education Costs	1,106	3,516	2,000	
5-15011	Annual PTO	-	3,486	1,000	
5-15012	Cell Stipend	 	651  	1,302	1,000	
		Total WTP Personnel:	346,934  	408,167	368,500	
	WTP Operating				
5-30001	Other Contractual Services	51,181	71,169	55,000	
5-30002	Operations & Maintenance Services	8	1,953	1,000	
5-30003	Laboratory Services	22,047	28,296	24,000	
5-30004	Operating Supplies	3,062	6,462	4,000	
5-30005	Electricity Services	184,163	196,562	187,000	
5-30007	Plant Maintenance	68,481	80,274	72,000	
5-30009	Chemicals	352,902	311,164	358,000	

	
FY 2021 Actual		Annual Budget (with
adjustments)		Amended Annual
Budget	
	Through 9-29-2021		FY 2021		FY 2021	
5-30010	Water Conservation Grant Program	12,382		12,000		14,000	
5-30011	Backflow Prevention Program	 	20,845  		 	25,000  		25,000	
		Total WTP Operating:	715,072  		 	732,880  		 	740,000  	
	Capital Outlay WTP						
5-30101	Equipment	-	-	-	
5-30102	Building	-	-	-	
5-30103	Other	-	-	-	
Total WTP Capital Outlay:	-	-	-	
				
TOTAL WATER TREATMENT PLANT DIVISION	1,062,006	-	1,141,047	1,108,500	
	
WASTEWATER TREATMENT PLANT DIVISION
Personnel				
5-16001	Regular Salaries	272,165		300,069		285,000	
5-16002	Overtime	35,250		40,048		38,000	
5-16003	FICA	24,011		26,372		25,000	
5-16004	Retirement Contributions	28,416		30,611		30,000	
5-16008	Uniforms	2,772		2,391		3,000	
5-16010	Training & Education Costs	1,893		2,877		2,500	
5-16011	Annual PTO	-		3,620		1,000	
5-16012	Cell Stipend	 	776  		994		1,000	
	Total WWTP Personnel:	365,283  		406,982	385,500	
	WWTP Operating				
5-31001	Other Contractual Services	29,005		27,388	31,000	
5-31002	Operations & Maintenance Services	7,448		7,546	8,500	
5-31003	Laboratory Services	20,942		25,314	23,000	
5-31004	Operating Supplies	15,097		14,723	16,000	
5-31005	Sludge Disposal	79,341		86,345	82,000	
5-31006	Electricity Services	153,831		155,214	155,000	
5-31008	Plant Maintenance	55,559		42,867	58,000	
5-31010	Chemicals	 	78,305  		 	111,871  	85,000	
	Total WWTP Operating:	439,527  		 	471,268  	 	458,500  	
	Capital Outlay WWTP				
5-31101	Equipment	-	-	-	
5-31102	Building	-	-	-	
5-31103	Other	-	-	-	
Total WWTP Capital Outlay:	-	-	-	
				
TOTAL WASTEWATER TREATMENT PLANT DIVISION	804,810	-	878,250	844,000	
	
UNDERGROUND UTILITIES DIVISION					
	Personnel					
5-17001	Regular Salaries	441,922		495,730		465,000	
5-17002	Overtime	52,669		67,262		58,000	
5-17003	FICA	36,796		43,643		40,000	
5-17004	Retirement Contributions	41,941		50,669		45,000	
5-17008	Uniforms	5,055		6,131		6,000	
5-17010	Training & Education Costs	2,860		2,870		3,500	
5-17011	Annual PTO	-		5,210		1,000	
5-17012	Cell Stipend	 	1,802  		2,293		2,200	
		Total UGU Personnel:	583,044  		673,808	620,700	
	UGU Operating					
5-32001	Other Contractual Services	295,505		319,456	305,000	
5-32002	Operations & Maintenance Services	73,276		106,526	80,000	
5-32003	Operating Supplies	63,720		79,798	68,000	
5-32004	Electricity Services	37,596		43,108	40,000	
5-32005	Vehicle Maintenance	32,790		27,375	35,000	
5-32006	Lift Station Maintenance	 	4,194  		 	22,291  	6,000	
		Total UGU Operating:	507,082  		 	598,554  	 	534,000  	
	Capital Outlay UGU					
5-32101	Equipment	60,444		62,200	62,000	
5-32102	Building	114			2,000	
5-32104	New Meters	-		1,050	500	

 	

5-32103	Other

Annual Budget (with
FY 2021 Actual	adjustments)
Through 9-29-2021	FY 2021
-	-	Amended Annual
Budget
FY 2021	
	-	

Total UGU Capital Outlay:

60,558	63,250

64,500

TOTAL UNDERGROUND UTILITIES DIVISION	1,150,683   -	1,335,612	1,219,200

IRRIGATION DIVISION

44,875	42,000	
4,199	1,000	
3,834	3,500	
4,417	4,300	
575	500	
712	500	
791	100	
256	100	

Personnel
5-18001	Regular Salaries	40,107
5-18002	Overtime	15
5-18003	FICA	2,788
5-18004	Retirement Contributions	3,636
5-18008	Uniforms	467
5-18009	Training & Education Costs	427
5-18010	Annual PTO	-
5-18011	Cell Stipend	 	-  
Total IRR Personnel:	47,440	59,659	52,000

IRR Operating

32,000
35,000
500
6,000
135,000
25,000
9,000

5-33001	Other Contractual Services	29,744	28,868
5-33002	Operations & Maintenance Services	32,477	43,498
5-33003	Laboratory Services	-	618
5-33004	Operating Supplies	4,579	6,594
5-33005	Electricity Services	131,157	148,826
5-33008	Maintenance - Irrigation	22,685	31,284
5-33010	Chemicals	 	7,078  	 	13,676  
Total IRR Operating:	227,718  	 	273,364  	 	242,500  
Capital Outlay IRR

-
-
-

5-33101	Equipment	-	-
5-33102	Building	-	-
5-33103	Other	-	-

102,961	100,000	
7,661	5,000	
8,615	8,000	
9,956	9,500	
1,199	1,000	
2,056	1,000	
1,590	500	
403	500	

Total IRR Capital Outlay:	-	-	-

TOTAL IRRIGATION DIVISION	227,718	-	333,023	294,500	
	
SHOP & MAINTENANCE OPERATIONS DIVISION
Personnel					
5-40001	Regular Salaries	96,879				
5-40002	Overtime	3,993				
5-40003	FICA	7,560				
5-40004	Retirement Contributions	9,261				
5-40013	Uniforms	591				
5-40015	Training & Education Costs	459				
5-40016	Annual PTO	-				
5-40017	Cell Stipend	 	167  				
Total Shop & Maintenance Personnel:	118,910	134,441	125,500

Shop & Maintenance Operating	
5-41001	Operations & Maintenance Svc	5,970	8,568	7,000	
5-41002	Disposal Fees	953	1,681	1,500	
5-41003	Operating Supplies	5,969	5,492	7,000	
5-41006	Machinery & Equipment	 	10,977  	 	9,714  	12,000	
Total Shop & Maintenance Operating:	23,869  	 	25,455  	 	27,500  
Capital Outlay Shop & Maintenance	
5-41101	Equipment		2,123	5,000	5,000	
5-41102	Building		-	-	-	
5-41103	Other		-	-	-	
		Total Shop & Maintenance Capital Outlay:	2,123	5,000	5,000	
						
TOTAL SHOP & MAINTENANCE OPERATIONS DIVISION	144,901	-	164,896		158,000	
						
Total Operating Expenses	 	5,128,785  		 	5,956,284 		 	5,573,535  	
NON-OPERATING INCOME AND EXPENSES DEBT SERVICE EXPENSES

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

 	
Annual Budget (with adjustments)	
FY 2021	
-	
190,000	
356,235	
1,165,000	
512,945	
265,000	
 	108,265  	
 	2,597,445  	

 	
Amended Annual
Budget	
FY 2021	
-	
190,000	
356,235	
1,165,000	
512,945	
265,000	
108,265	
2,597,445	

CAPITAL IMPROVEMENT & TRANSFERS		
Capital Improvement Program - W&S	-	
Required R&R Transfer to Capital (5%)	481,653	
Additional R&R Transfer for CIP's	460,000	
Capital Improvement Program - WWTP Expansion Transfer	 		-  	
TOTAL CI & TRANSFERS EXPENSES:  		941,653  	

5-28127

 	-  

FY 2021 Actual	
	Through 9-29-2021	
Cost of Issuance	-	
Principal 2014 Bond Issue Refi of 2004	190,000	
Interest 2014 Bond Issue Refi of 2004	356,235	
Principal 2011 Bond Issue	1,165,000	
Interest 2011 Bond issue	512,945	
Principal 2013 Bond Issue	265,000	
Interest 2013 Bond issue	 	108,265  	
TOTAL DEBT SERVICE:	 	2,597,445  	
RATE STABILIZATION		
Transfer Out to Rate stabilization Fund + Interest	 	-  	
TOTAL RATE STABILIZATION SERVICE:	 	-  	

-	
-	

-	
481,653	
460,000	
                                   -  	
                        941,653  	

 	-  

- 481,653
460,000
-

941,653

Total Expenses	 
$	8,667,883	$	9,495,382	$	9,112,633	
Total Revenues	
$	8,789,006	$	9,329,545	$	9,367,558	

121,123	(165,837)	254,925	
	
$	4,999,331	$	4,712,371	$	5,133,133	

Surplus/(Deficit)

Available Operating Cash Balance (Ending)

Available Rate Stabilization Balance (Ending)	$	585,405	

$	585,405	$	585,405

   	

FY 2020 Actual
 Through 9-29-2021 *

Annual Budget (with adjustments)

ST LUCIE WEST SERVICES DISTRICT RENEWAL & REPLACEMENT FUND AMENDED FY 2020-2021 BUDGET

 	FY 2021	

Amended Annual Budget
 	FY 2021	

CHANGE FROM ORIGINAL TO
 AMENDED BUDGET 

ADD REVENUES:

Estimated Beginning Fund Balance	1,797,652	1,797,652

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

-	
481,653	
460,000	
                                  -		

-	
481,653	
460,000	
-		

0.00%	
0.00%	

1,797,652

-	
481,653	
460,000	
-		

85,594	
64,446	
2,490	
11,745	
-	

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

-29.10%	
-26.30%	
-36.95%	
-28.54%	
0.00%	
0.00%	
-60.00%	
0.00%	

-	
24,141	
308,842	
-	
3,662	
57,041	
8,620	

550,000	
12,867	

-81.82%	
-22.28%	

TOTAL REVENUES AVAILABLE	2,739,305	2,739,305	2,739,305	0.00%

150,000	
150,000	
20,000	
20,000	
10,000	
-	
2,000	
40,000	
350,000	
100,000	
10,000	
80,000	
20,000	
-	
5,000	
15,000	
-	
-	
2,000

10,000
10,000
50,000	

DEDUCT EXPENDITURES:	
SW001	5-37007	Lift Station Renewal & Replacement	
SW037	5-37009	Emergency Renewal & Replacement Projects	
SW047	5-37013	Structural Repairs Manholes	
SW049	5-37004	Protective Coating Manholes	
SW050	5-37014	WTP Grounding System Improvements	
SW052	5-37016	Storage Building Underground Utilities	
SW064	5-37006	Replacement Meters	
SW066	5-37020	WWTF Plant Painting & Sealing of Tanks	
SW061	5-37017	Membrane Filter Replacement Program	
SW069	5-37018	Irrigation Ph 1 -Improve Existing WWTP Pump Station	
SW073	5-37027	Replacement Backflow Preventers	
SW078	5-37028	WTP Painting and Tank sealing	
SW081	5-37029	WTP Calcite Tank Project	
SW083	5-37030	WWTF Odor Control Improvements	
SW084	5-37031	Potable Water Flushing Devices	
SW085	5-37032	Irrigation (Association) Emergency R&R Projects	
SW087	5-37034	Irrigation SCADA Conversion	
SW088	5-37035	WTP High Service Pump Station Control Upgrade	
SW091	5-37038	Irrigation Automatic Flushing Devices	
SW092	5-37039	Repaving Utility site	
SW093	5-37040	Irrigation stormwater transfer line	
SW094	5-37041	Radio telemetry system upgrade	
SW095	5-37042	WWTF Step Screen Replacement	
SW096	5-37043	SCADA PLC Upgrade	

95,000	
-	
5,000	
49,420	

0.00%	
0.00%	
0.00%	
-69.65%	
0.00%	
0.00%	
0.00%	
0.00%	
0.00%	
0.00%	

2,897	
5,716	

-	
-	

-	
5,000	

3,549	
-	
26,086	

125,000
0.00%

TOTAL EXPENDITURES	604,829	1,432,110	1,044,000	-27.10%

FUND BALANCE, SEPTEMBER 30	 	2,134,476	1,307,195	1,695,305  

*	Note: 2021 Actuals from 10-1-2020 through 9-29-2021. We are still receiving September 2021 invoices.	

-	
100,000	
60,000	
-	

Interest Revenues	
Impact Fee Revenues	
Additional Funding Required	

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

-	
-	
13,955	
-	

800,000	
400,000	
-	

0.00%	
0.00%	

	
FY 2020 Actual
 Through 9-29-2021 * 		Annual Budget
(with adjustments)
 	FY 2021		Amended
Annual Budget
 	FY 2021		CHANGE FROM
ORIGINAL TO
 	AMENDED		
	Estimated Beginning Fund Balance	1,385,177		1,385,177	1,385,177		
ADD REVENUES:		
69		
70	
69	
-2.01%	
		32,768
-		3,832
-	32,768
-	755.11%	
							
	TOTAL REVENUES AVAILABLE	1,418,013		1,389,079	1,418,013	2.08%	
						0.00%	

							
	
TOTAL EXPENDITURES	
13,955		
1,200,000	
160,000	
0.00%	
TRANSFERS:		

	

	

	FUND BALANCE, SEPTEMBER 30	 	1,404,058  		 	189,079  	 	1,258,013  		

*	Note: 2021 Actuals from 10-1-2020 through 9-29-2021. We are still receiving September 2021 invoices.	

FY 2020 Actual
 Through 9-29-2021 * 

Annual Budget (with adjustments)
 	FY 2021	

Amended Annual Budget

373,211

18	
24,881	

 	FY 2021	

CHANGE FROM ORIGINAL TO
 AMENDED BUDGET 

ADD REVENUES:

Estimated Beginning Fund Balance	373,211	373,211

Interest Revenues	
Impact Fee Revenues	

18	
24,881	

303	
2,876	

-94.02%	
765.13%	

TOTAL REVENUES AVAILABLE	398,110	376,390	398,110	5.77%

-	
10,000	

SW062	5-39011	WWTF Expansion	

DEDUCT EXPENDITURES:

	-		-		0.00%	

TOTAL EXPENDITURES	
-		
-	
10,000	
0.00%	
FUND BALANCE, SEPTEMBER 30	 	398,110  		 	376,390  	 	388,110  		

*	Note: 2021 Actuals from 10-1-2020 through 9-29-2021. We are still receiving September 2021 invoices.	

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

FY 2021 Actual **	
Through 9-29-2021	

Annual Budget (with adjustments)	
FY 2021	

Amended Annual Budget	
FY 2021	

2-04001	
2-04002	
2-04005	

OPERATING REVENUE		
Interest	52	
Special Assessments	1,935,220	
Miscellaneous Revenue (Prepayments)	 	-  	
Total Revenues	  $	1,935,272  	

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

52		
1,935,220		
-		
$	1,935,272		

Surplus/(Deficit) Before Transfer from		
(to) Operating Reserve	(5,858)	

139,444	-	(12,060)	

OPERATING EXPENSES		
Debt Service		
Assessment Fees	41,283	
Banking Services	4,515	
Principal 2013	1,640,000	
Interest 2013	255,332	
Miscellaneous Expense	-	

2-05001	
2-05002	
2-05014	
2-07015	
2-07011	

40,100	42,000	
6,000	5,000	
1,640,000	1,640,000	
231,363	255,332	
10,000	5,000	
-		
1,927,463	-	1,947,332	

Total Expenses	 	1,941,130  	

		

TRANSFER FROM (TO) OPERATING RESERVE

Surplus/(Deficit)	$	(5,858)	$	139,444	$	(12,060)	

*Coverage Provided (Required > 1.10)	1.02	

1.10	1.02

*Net Revenue / Bond Payment Requirements

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

FY 2021 Actual **	
Through 9-29-2021	

Annual Budget (with adjustments)	
FY 2021	

Amended Annual Budget	
FY 2021	

2-04001	
2-04007	

OPERATING REVENUE		
Interest	10	
Storm Water Revenue	391,409	
Miscellaneous Revenue (Prepayments)	 	-  	
Total Revenues	  $	391,419  	

-	
391,138	
 	-  	
  $	391,138  	

10		
391,409		
-		
$	391,419		

2-05001	
2-05002	
2-05016	
2-07017	
2-07011	

OPERATING EXPENSES		
Debt Service		
Assessment Fees	-	
Banking Services	-	
Principal 2014	290,000	
Interest 2014	101,433	
Miscellaneous Expense	-	

-	
-	
290,000	
101,138	
-	

-	
-	
290,000	
101,433	
-	

Total Expenses	 	391,433  	

391,138	-	391,433	

Surplus/(Deficit) Before Transfer from		
(to) Operating Reserve	(14)	

0	-	(14)	

		

TRANSFER FROM (TO) OPERATING RESERVE

Surplus/(Deficit)	$	(14)	$	0	$	(14)	

*Coverage Provided (Required > 1.10)	1.00	

1.00	1.00

*Net Revenue / Bond Payment Requirements

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