St. Lucie West Services District

AMENDED BUDGET FOR FISCAL YEAR ENDED
SEPTEMBER 30, 2022

ST. LUCIE WEST SERVICES DISTRICT
FY 2021/2022 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 & 2021 Amended Annual Budget	17
Water Management Benefit Capital Improvement Fund	18

St. Lucie West Services District General Fund Budget Summary

	2022		
AMENDED BUDGET	

CHANGE FROM ORIGINAL	
  TO AMENDED BUDGET 	

	2022	 	2022	
	ACTUAL*	  BUDGET 

ADD REVENUES:	
Special Assessments	
Stormwater Drainage Fees	
Other Revenues	

1,070,322	1,072,389	1,070,322	-0.19%
1,902,249	1,828,032	1,902,249	4.06%

 $	785,059 

 $	457,690 

 $	782,559 

	70.98%

TOTAL OPERATING REVENUES	3,757,631	3,358,111	3,755,131	11.82%

FUND BALANCE, October 1	2,305,085	2,305,085	2,305,085	0.00%

TOTAL REVENUES AVAILABLE	6,062,716	5,663,196	6,060,216	7.01%

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	

14,218	
86,410	
128,130	
-	
11,370	
14,065	
28,953	
522	
1,034,874	
446,019	
495,330	
345,514	
99,897	

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	

14,920	
87,600	
140,500	
500	
13,900	
19,000	
30,000	
1,000	
1,114,300	
491,500	
556,300	
386,500	
114,650	

-4.27%	
-0.93%	
-12.64%	
-60.22%	
5.58%	
-38.05%	
-7.63%	
0.00%	
-4.64%	
-6.49%	
-13.64%	
-2.41%	
-3.64%	

TOTAL EXPENDITURES	2,705,301	3,198,172	2,970,670	-7.11%

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

202,358	
394,471	

204,812	
392,017	

202,358	
394,471	

-1.20%	
0.63%	

FUND BALANCE, SEPTEMBER 30		2,760,586  	1,868,195  	2,492,717 

*	Note: 2022 Actuals from 10-1-2021 through 9-29-22. We are still receiving September 2022 invoices.	

1-06001	Assessment Fees & Costs	8,284	
1-06003	Operations & Maintenance Services	525	
1-06005	Management Contract	77,600	
1-06009	Travel & Per Diem	-	

1-07001	Dissemination Agent	-	
1-07002	Arbitrage	-	
1-07004	Accounting Services	28,875	
1-07005	Auditing	11,348	
1-07007	Banking Services	239	
1-07009	Property & Casualty Insurance	63,542	
1-07018	Property Taxes & Assessments	24,126	

Grant Management	
Contractual Services -GM	-	1,257	500	
TOTAL GRANT MANAGEMENT	-	1,257	500	

FY 2022 Actual	
Through 9-29-2022	

 	
Annual Budget
(with adjustments)	
FY 2022	

 
Amended Annual
Budget	
FY 2022	

Est. General Fund Fund Balance (Beginning)	2,305,085	

2,305,085	2,305,085

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	2,500	
Grants	-	
Miscellaneous Fees	-	
Storm Water Drainage Fees	1,902,249	
Project Maintenance Fees	40,569	
Interest	56	
Special Assessments	1,070,322	
Miscellaneous Income	341,934	
WMB Prepayment	-	
Storm Water Drainage - Bond	394,471	
Excess Storm Water Fee to R&R	5,529	
Total Revenues	$	3,757,631	

-	
-	
-	
1,828,032	
45,569	
121	
1,072,389	
12,000	
-	
392,017	
	7,983 	
 $	3,358,111 	

-	
-	
-	
1,902,249	
40,569	
56	
1,070,322	
341,934	
-	
394,471	
5,529	
$	3,755,131	

1-05001	
1-05002	
1-05015	

OPERATING EXPENSES		
 Board of Supervisors		
Executive Salaries	11,800	
FICA	903	
Board Meeting Expenses	1,515	
TOTAL BOARD OF SUPERVISORS	14,218	

12,000	
918	
         2,668 	
        15,586 	

12,000	
920	
2,000	
14,920	

		
		8,872	8,500	
		1,092	1,000	
		77,600	77,600	
			859 	500	
TOTAL DISTRICT MANAGER	86,410		88,423 	87,600	

Finance				
			2,030	1,000	
			1,933	1,000	
			33,356	30,000	
			13,583	13,000	
			722	500	
			66,430	65,000	
				42,766 	30,000	
	TOTAL FINANCE	128,130		160,820 	140,500	
					
1-12001					

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

Clerk to the Board		
Other Contractual Services	7,219	
Postage & Freight	1,192	
Printing & Binding	1,133	
Legal Ads	1,825	

9,199	
900	
1,456	
1,610	

9,000	
1,500	
1,400	
2,000	

Engineering Services				
Engineering Services	28,953		32,479 	30,000	
TOTAL ENGINEERING	28,953		32,479 	30,000	

Pollution Control				
Regulatory & Permit Fees	522		2,555 	1,000	
TOTAL POLLUTION CONTROL	522		2,555 	1,000	

	
FY 2022 Actual	
Through 9-29-2022	
TOTAL CLERK TO THE BOARD	11,370	

 	
Annual Budget
(with adjustments)	
FY 2022	
	13,165 	

 
Amended Annual
Budget	
FY 2022	
13,900	

	Legal Services		
1-19001	General Counsel	14,065	27,332	18,000	
1-23001	Special Counsel	-		3,340 	1,000	
	TOTAL LEGAL COUNSEL	14,065		30,672 	19,000	
					
1-26002					

1-29002					

ADMINISTRATION DIVISION				
	Personnel				
1-15001	Regular Salaries	309,739	339,682	330,000	
1-15002	Overtime	3,277	2,539	4,000	
1-15003	FICA	29,713	33,177	32,000	
1-15004	Retirement Contributions	34,877	37,784	36,000	
1-15005	Health/Life/Dental Insurance	435,949	490,422	460,000	
1-15006	Workers Comp	21,643	24,820	23,000	
1-15007	Unemployment Insurance	-	2,086	1,000	
1-15010	Uniforms	800	2,442	1,500	
1-15012	Training, Cont. Educ., and Licensing	3,038	4,739	4,000	
1-15013	Vehicle Allowance	3,043	7,200	5,000	
1-15014	Annual PTO	-	5,613	1,000	
1-15015	Cell Stipend	388	1,047	1,000	
	Total Administration Personnel:	842,467	951,551	898,500	
	ADMIN Operating				
1-33001	Other Contractual Services	72,126	77,851	77,000	
1-33002	Website Maintenance	3,875	10,319	5,000	
1-33004	Water - Irrigation	4,131	4,314	4,300	
1-33005	Telephone & Cell Service	7,658	11,139	9,000	
1-33006	Postage & Freight	904	1,153	1,000	
1-33007	Electricity Services	6,273	4,720	7,000	
1-33010	Equipment Leasing	2,332	3,628	3,000	
1-33011	Administration Maintenance	126	2,928	500	
1-33018	Contingencies - Hurricane	6,637	20,400	10,000	
1-33019	Office Supplies	6,881	12,306	10,000	
1-33020	Fuel & Lubricants - Vehicle	38,884	33,790	40,000	
1-33021	Operating Supplies and Expenses	5,086	6,798	6,000	
1-33022	Computer Software	5,480	4,995	6,000	
1-33023	Computer Hardware/ Supplies	4,787	8,830	6,000	
1-33024	Fuel & Lubricants - Equipment	27,227	13,746	30,000	
1-33025	Minor Construction Expenses	-	-	1,000	
	Total Administration Operating:	192,407	216,917	215,800	
	Capital Outlay Administration				
1-33101	Equipment	-	-	-	
1-33102	Building	-	-	-	
1-33103	Other	-	-	-	

FY 2022 Actual
Through 9-29-2022		Annual Budget
(with adjustments) FY 2022		Amended Annual
Budget FY 2022	

	Personnel		
1-14001	Regular Salaries	263,515	285,483	280,000	
1-14002	Overtime	10,522	19,935	15,000	
1-14003	FICA	19,418	23,692	21,000	
1-14004	Retirement Contributions	22,099	27,488	25,000	
1-14008	Uniforms	2,524	4,159	3,500	
1-14010	Training, Cont. Educ., and Licensing	1,418	3,489	2,800	
1-14011	Annual PTO	-	3,747	1,000	
1-14012	Cell Stipend	-	535	200	
	Total Aquatics Personnel:	319,495	368,528	348,500	
	Aquatics Operating				
1-31001	Operations & Maintenance Svc	6,502	14,042	12,000	
1-31003	Disposal Fees	530	2,795	1,000	
1-31005	Operating Supplies	5,264	9,392	7,000	
1-31009	Equipment Maintenance	12,156	13,079	13,000	
1-31011	Chemicals	87,753	103,911	95,000	
1-31012	Machinery & Equipment		4,864 		4,550 	5,000	
Total Aquatics Operating: 	117,069 		147,769  	133,000 
Capital Outlay Aquatics	
1-31101	Equipment		9,454	9,300	10,000	
1-31102	Building		-	-	-	
1-31103	Other		-	-	-	
		Total Aquatics Capital Outlay:	9,454	9,300	10,000	

Total Administration Capital Outlay:	-	-	-

TOTAL ADMINISTRATION	1,034,874		1,168,468  	1,114,300  AQUATICS DIVISION

TOTAL AQUATICS DIVISION	446,019		525,597	491,500  STORM WATER MANAGEMENT DIVISION
Personnel
1-16001	Regular Salaries	217,239	320,610	250,000	
1-16002	Overtime	11,608	17,445	14,000	
1-16003	FICA	17,808	26,405	20,000	
1-16004	Retirement Contributions	21,854	30,425	25,000	
1-16008	Uniforms	2,341	3,878	3,500	
1-16010	Training, Cont. Educ., and Licensing	3,801	3,698	4,000	
1-16011	Annual PTO	-	6,377	1,500	
1-16012	Cell Stipend	281	730	500	
	Total Storm Water Personnel:	274,932	409,568	318,500	
	Storm Water Operating				
1-34001	Operations & Maintenance Svc	71,021	73,849	74,000	
1-34002	Laboratory Services	1,921	4,005	3,000	
1-34004	Disposal Fees	2,447	1,733	3,000	
1-34005	Operating Supplies	18,016	20,066	20,000	
1-34007	Landscape Materials	31,316	35,000	33,000	
1-34008	Vehicle Maintenance	5,490	6,538	6,500	
1-34009	Equipment Maintenance	26,934	30,000	30,000	
1-34011	Chemicals	1,353	1,837	1,800	
1-34014	Electricity Services	8,856	7,236	9,500	

FY 2022 Actual
Through 9-29-2022

Annual Budget (with adjustments) FY 2022

Amended Annual Budget
FY 2022

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	43,044		44,300	45,000	
Building	10,000		10,000	12,000	
Other - GIS Mapping	-		-	-	
Total Storm Water Capital Outlay:	53,044		54,300	57,000	
					
TOTAL STORM WATER MANAGE	MENT DIVISION	495,330		644,132	556,300	

EXOTIC PLANT REMOVAL DIVISION					
Personnel					
Regular Salaries	225,500		261,197	250,000	
Overtime	13,334		10,762	15,000	
FICA	18,374		21,068	19,000	
Retirement Contributions	21,384		24,476	23,000	
Uniforms	4,419		3,314	5,000	
Training, Cont. Educ., and Licensing	1,505		1,274	2,000	
Annual PTO	-		2,957	1,000	
Cell Stipend	227		487	500	
Total Exotic Plant Personnel:	284,742		325,535	315,500	
Exotic Plant Operating					
Operations & Maintenance Svc	24,398	27,000	27,000	
Disposal Fees	3,068	5,469	5,000	
Operating Supplies	12,544	15,000	15,000	
Vehicle Maintenance	4,827	6,997	6,000	
Chemicals	6,686	6,734	7,000	
Maintenance Contracts		- 		- 	1,000	
Total Exotic Plant Operating: 	51,522 		61,200  	61,000 
Capital Outlay Exotic Plant	
Equipment			9,249		9,300	10,000	
Building			-		-	-	
Other			-		-	-	
	Total Exotic Plant	Capital Outlay:	9,249		9,300	10,000	
							
TOTAL EXOTIC PLANT REMOVAL DIVISION	345,514		396,035	386,500	

Total Storm Water Operating: 	167,354 		180,264  	180,800 

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	40,408	48,467	46,000	
Overtime	1,847	5,630	3,000	
FICA	3,399	4,138	4,000	
Retirement Contributions	4,185	4,869	4,500	
Uniforms	225	626	500	
Training, Cont. Educ., and Licensing	1,271	1,811	1,800	
Annual PTO	-	499	250	
Cell Stipend	-	260	100	
Total Shop Personnel:	51,336	66,300	60,150	
Shop Operating		
Operations & Maintenance Svc	8,357	9,233	10,000	
Disposal Fees	1,281	1,809	1,500	
Operating Supplies	4,895	6,309	6,000	
Machinery & Equipment	9,843	11,032	11,000	

SHOP OPERATIONS DIVISION	99,897	

1-36101	
1-36102	
1-36103	

 
	
FY 2022 Actual	Annual Budget
(with adjustments)	Amended Annual
Budget	
	Through 9-29-2022	FY 2022	FY 2022	
Total Shop Operating:		24,377 		28,383  	28,500 	
Capital Outlay Shop		
Equipment	24,184	24,300	26,000	
Building	-	-	-	
Other	-	-	-	
Total Shop Capital Outlay:		24,184		24,300		26,000 	

	118,983	114,650 

Total Operating Expenses	2,705,301	3,198,172			2,970,670 	

Total Expenses Total Revenues

$	2,705,301	$	3,198,172	 $		2,970,670 	
	
$	3,757,631	$	3,358,111	 $		3,755,131 	

784,461	
202,358	
394,471	

Surplus/(Deficit) Before Transfers	1,052,330	

159,939	
204,812	
392,017	

Transfer to General Fund R&R (including Grant)	202,358	
Transfer to WMB Debt Fund	394,471	

Net Surplus (Deficit)	455,501	

(436,890)	187,632

Available Operating Cash Balance (Ending)	$	2,760,586	$	1,868,195		 $	2,492,717 	

ST LUCIE WEST SERVICES DISTRICT GENERAL FUND - CAPITAL IMPROVEMENT FUND
AMENDED FY 2021-2022 BUDGET

   	

FY 2021 Actual
 Through 9-29-2022 * 

Annual Budget (with adjustments)
	FY 2022	

Amended Annual Budget
	FY 2022	

CHANGE FROM ORIGINAL TO
	AMENDED	

Estimated Beginning Fund Balance	338,443	338,443	338,443	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	

-
- 56,829
140,000
5,529

-
- 56,829
140,000
7,983

-
- 56,829
140,000
5,529

0.00%	
0.00%	
0.00%	
0.00%	
-30.74%	

215,000	
-	
-	
-	
-	
-	
-	
-	
-	

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	

175,211	
-	
-	
-	
-	
-	
-	
-	
-	

-15.63%	
0.00%	
0.00%	
0.00%	
0.00%	
0.00%	
0.00%	
0.00%	
0.00%	

TOTAL REVENUES AVAILABLE	540,801	543,255	540,801	-0.45%

254,825	
-	

-	
-	

-

TOTAL EXPENDITURES	175,211	254,825	215,000	-15.63%

FUND BALANCE, SEPTEMBER 30		365,591  	288,430  	325,801 

*	Note: 2022 Actuals from 10-1-2021 through 9-29-2022. We are still receiving September 2022 invoices.	

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

	2022		
AMENDED BUDGET	

CHANGE FROM ORIGINAL	
 TO AMENDED BUDGET 	

	2022	 	2022	
  ACTUAL*    BUDGET 

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

3,230,241	
3,715,805	
1,803,243	
770,691	
34,226	
   106,733 	

3,230,241	
3,715,805	
1,803,243	
647,883	
75,000	
   102,411 	

3,230,241	
3,715,805	
1,803,243	
770,691	
34,226	
      106,733 	

0.00%	
0.00%	
0.00%	
18.96%	
-54.37%	
   4.22%	

TOTAL OPERATING REVENUES	9,660,939	9,574,583	9,660,939	0.90%	

FUND BALANCE, October 1	
5,858,190	
5,858,190	
5,858,190	
0.00%	
TOTAL REVENUES AVAILABLE	15,519,129	15,432,773	15,519,129	0.56%	

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	

14,218	
78,388	
274,590	
14,843	
18,012	
16,145	
11,944	
52,387	
1,228,422	
1,259,026	
952,929	
1,339,491	
230,220	
160,116	
2,588,069	
-	
29	
891,389	
      -		

14,148	
79,084	
315,639	
28,173	
16,487	
17,260	
44,709	
86,407	
1,672,329	
1,225,330	
997,250	
1,451,493	
373,816	
178,479	
2,588,069	
-	
61,029	
891,389	
      -		

15,000	
79,000	
293,000	
21,000	
20,000	
18,000	
24,000	
60,000	
1,428,900	
1,354,300	
1,029,800	
1,454,700	
321,500	
175,700	
2,588,069	
-	
61,029	
891,389	
         -		

6.02%	
-0.11%	
-7.17%	
-25.46%	
21.31%	
4.29%	
-46.32%	
-30.56%	
-14.56%	
10.53%	
3.26%	
0.22%	
-14.00%	
-1.56%	
0.00%	
0.00%	
0.00%	
0.00%	
0.00%	

TOTAL EXPENDITURES	9,130,216	10,041,092	9,835,387	-2.05%

FUND BALANCE, SEPTEMBER 30	  6,388,913  	5,391,681  	5,683,741 

*	Note: 2022 Actuals from 10-1-2021 through 9-29-2022. We are still receiving September 2022 invoices.	

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

 	

FY 2022 Actual	
Through 9-29-2022	
5,858,190	
585,434	

	
Annual Budget (with adjustments)	
FY 2022	
5,858,190	
585,434	

	
Amended Annual
Budget	
FY 2022	
5,858,190	
585,434	

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	3,230,241	
Billed Wastewater Revenue	3,715,805	
Billed Irrigation Revenue	1,803,243	
Late Fees	74,013	
Miscellaneous Fees	10,094	
Wholesale Water Revenue	467,755	
Meter Set Fees	150	
Wholesale Wastewater Revenue	302,936	
Interest (Operating)	308	
Water Impact (AFPI)	11,126	
Wastewater Impact (AFPI)	9,391	
Tanker Truck Water Service	12,777	
Backflow Prevention Program	23,100	
Total Revenues	$	9,660,939	

-	
3,230,241	
3,715,805	
1,803,243	
38,000	
5,000	
331,551	
4,040	
316,332	
5,571	
50,000	
45,000	
4,800	
	25,000 	
 $	9,574,583 	

-	
3,230,241	
3,715,805	
1,803,243	
74,013	
10,094	
467,755	
150	
302,936	
308	
11,126	
9,391	
12,777	
23,100	
$	9,660,939	

5-05001	
5-05002	
5-05004	

OPERATING EXPENSES		
 Board of Supervisors		
Executive Salaries	11,800	
FICA	903	
Board Meeting Expenses	1,515	
TOTAL BOARD OF SUPERVISORS	14,218	

12,000	
918	
         1,230 	
        14,148 	

12,000	
1,000	
2,000	
15,000	

5-06002	
5-06003	

District Manager		
Management Contract	77,600	
Travel & Per Diem	788	
TOTAL DISTRICT MANAGER	78,388	

77,600	77,600	
         1,484 	1,400	
        79,084 	79,000	

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

Finance		
Dissemination Agent	-	
Arbitrage	-	
Accounting Services	43,313	
Auditing	14,153	
Banking Services	26,043	
Property & Casualty Insurance	190,218	
Bad Debt	863	
TOTAL FINANCE	274,590	

4,045	2,000	
2,400	1,000	
49,920	45,000	
16,423	16,000	
21,638	28,000	
199,313	195,000	
        21,900 	6,000	
        315,639 	293,000	

5-09001	
5-09003	
5-09004	

Property Control		
Building & Land Rental	1,590	
Computer Software/Licensing	12,152	
Computer Hardware/Supplies	1,101	
TOTAL PROPERTY CONTROL	14,843	

2,008	2,000	
9,649	14,000	
16,516	5,000	
28,173	21,000	

16,487	20,000	
16,487	20,000	

Utility Rate Consultant		
Other Contractual Services	18,012	
TOTAL RATE CONSULTANT	18,012	

5-11001

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

Clerk to the Board		
Other Contractual Services	10,828	
Postage & Freight	1,669	
Printing & Binding	1,819	
Legal Ads	1,828	
TOTAL CLERK TO THE BOARD	16,145	

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

12,000	
1,800	
2,200	
2,000	
18,000	

5-19001	
5-19002	

Legal Services		
General Counsel	11,944	
Special Counsel	-	
TOTAL LEGAL COUNSEL	11,944	

35,942	20,000	
         8,767 	4,000	
        44,709 	24,000	

FY 2022 Actual	
Through 9-29-2022	

 	
Annual Budget (with adjustments)	
FY 2022	

	
Amended Annual
Budget	
FY 2022	

5-26002

        86,407 	60,000	
        86,407 	60,000	

Engineering Services		
Engineering Services	52,387	
TOTAL ENGINEERING	52,387	

ADMINISTRATION DIVISION

375,537	325,000	
5,147	7,000	
36,747	32,000	
41,246	38,000	
578,494	485,000	
35,717	34,000	
2,277	1,000	
3,782	2,000	
6,954	6,500	
11,236	8,000	
9,357	2,000	
1,482	1,400	
1,107,976	941,900	

Personnel

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

5-29001	
5-29002	
5-29003	
5-29004	
5-29005	
5-29006	
5-29007	
5-29008	
5-29012	
5-29013	
5-29014	
5-29015	
5-29016	
5-29017	
5-29018	

5-29101	
5-29102	
5-29103	

Regular Salaries	289,804
Overtime	6,722
FICA	28,900
Retirement Contributions	34,312
Health/Life/Dental Insurance	434,747
Workers Comp	31,632
Unemployment Compensation	-
Uniforms	642
Training & Education Costs	5,575
Vehicle Allowance	6,429
Annual PTO	-
Cell Stipend		1,163 
Total Administration Personnel: 	839,925 

ADMIN Operating
Other Contractual Services Website Maintenance Operating Supplies
Storm Water Fees Telephone & Cell Service Postage & Freight Equipment Leasing Administrative Maintenance Office Supplies
Fuel & Lubricants - Vehicle Fuel & Lubricants - Equipment Minor Construction Expenses Project Maintenance Fees Contingency (1.5%)
Electricity Services

Capital Outlay Administration
Equipment Building Other

165,078	205,759	180,000	
4,205	394	5,000	
7,032	10,437	9,000	
42,615	82,301	60,000	
7,942	12,291	10,000	
27,953	30,605	30,000	
3,189	2,780	4,000	
1,489	2,515	2,500	
3,529	4,996	4,500	
64,936	52,183	70,000	
18,768	13,274	20,000	
380	1,549	1,000	
6,685	11,685	9,000	
-	88,410	40,000	
6,273	5,174	7,000	
	360,074	524,353	452,000 	

-	-	-	
28,423	40,000	35,000	
-	-	-	
	28,423	40,000	35,000 	

Total Administration Operating:

Total Administration Capital Outlay:

55,000	
1,000	
23,000	
6,500	
235,000	
80,000	
480,000	

67,162	
1,982	
28,720	
6,559	
208,796	
81,478	
331,056	

	1,672,329 			1,428,900 	

TOTAL ADMINISTRATION	1,228,422 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	

308,623	290,000	
44,344	42,000	
27,374	25,000	
31,767	30,000	
2,040	1,500	
3,569	3,000	
3,538	1,000	
1,322	1,300	
422,577	393,800	

Regular Salaries	277,285	
Overtime	38,367	
FICA	23,717	
Retirement Contributions	28,444	
Uniforms	648	
Training & Education Costs	1,822	
Annual PTO	-	
Cell Stipend		1,043 	
	Total WTP Personnel: 	371,325 	
WTP Operating		
Other Contractual Services	41,177	
Operations & Maintenance Services	348	
Laboratory Services	18,395	
Operating Supplies	5,404	
Electricity Services	223,120	
Plant Maintenance	69,323	
Chemicals	461,380	

Personnel

5-30010	
5-30011	

5-30101	
5-30102	
5-30103	

Water Conservation Grant Program

FY 2022 Actual
Through 9-29-2022

16,387

12,000

Amended Annual Budget

Annual Budget (with adjustments)
FY 2022

FY 2022
20,000

Backflow Prevention Program		23,745 		25,000 	25,000

Capital Outlay WTP
Equipment Building Other

Total WTP Operating: 	859,278 		762,753 		925,500 

- 28,423
-

- 40,000
-

- 35,000
-

Total WTP Capital Outlay:	28,423	40,000	35,000

150,000	
35,000	
1,500	

					

UNDERGROUND UTILITIES DIVISION		
Personnel		
Regular Salaries	414,416	
Overtime	49,312	
FICA	34,704	
Retirement Contributions	35,038	
Uniforms	3,359	
Training & Education Costs	4,053	
Annual PTO	-	
Cell Stipend			1,437 	
Total UGU Personnel: 		542,319 	
UGU Operating		
Other Contractual Services	280,886	
Operations & Maintenance Services	144,946	
Operating Supplies	99,437	
Electricity Services	47,133	
Vehicle Maintenance	31,558	
Lift Station Maintenance	 		18,685 	
Total UGU Operating: 		622,645 	
Capital Outlay UGU		
Equipment	143,652	
Building	29,825	
New Meters	1,050	

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	

503,166	440,000	
68,271	58,000	
44,297	40,000	
51,429	45,000	
6,223	5,000	
3,045	5,000	
5,288	1,000	
2,327	2,200	
684,046	596,200	

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

295,000	
155,000	
110,000	
55,000	
35,000	
22,000	
	672,000 	

130,000	
20,000	
1,050	

TOTAL WATER TREATMENT PLANT DIVISION	1,259,026  -	1,225,330	1,354,300

WASTEWATER TREATMENT PLANT DIVISION

312,645	285,000	
40,649	50,000	
27,385	27,000	
31,796	30,000	
2,427	2,400	
2,920	2,900	
3,674	1,000	
1,009	1,000	
422,505	399,300	

Personnel

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	

Regular Salaries	266,405
Overtime	47,730
FICA	24,556
Retirement Contributions	27,576
Uniforms	1,991
Training & Education Costs	2,636
Annual PTO	70

WWTP Operating	Total WWTP Personnel: 	371,752 	
Other Contractual Services	36,146	
Operations & Maintenance Services	7,936	
Laboratory Services	16,637	
Operating Supplies	13,628	
Sludge Disposal	103,243	
Electricity Services	189,794	
Plant Maintenance	43,400	
Chemicals		101,459 	
	Total WWTP Operating: 	512,241 	
Capital Outlay WWTP		

27,799	
7,659	
24,679	
14,944	
93,253	
161,277	
50,615	
        111,519 	
        491,745 	

38,000	
9,000	
22,000	
14,500	
110,000	
200,000	
47,000	
110,000	
	550,500 	

Cell Stipend		789 
Equipment	68,936	83,000	80,000	
Building	-	-	-	
Other	-	-	-	
Total WWTP Capital Outlay:	68,936	83,000	80,000

TOTAL WASTEWATER TREATMENT PLANT DIVISION	952,929  -	997,250	1,029,800	

 	

5-32103	Other

Annual Budget (with
FY 2022 Actual	adjustments)
Through 9-29-2022	FY 2022
-	-	Amended Annual
Budget
FY 2022	
	-	

Total UGU Capital Outlay:

174,527	151,050

186,500

TOTAL UNDERGROUND UTILITIES DIVISION	1,339,491  -	1,451,493	1,454,700

IRRIGATION DIVISION

45,548	42,000	
4,262	3,000	
3,892	3,500	
4,483	4,300	
584	1,000	
723	500	
803	500	
260	200	

Personnel
5-18001	Regular Salaries	39,996
5-18002	Overtime	1,821
5-18003	FICA	2,989
5-18004	Retirement Contributions	3,814
5-18008	Uniforms	628
5-18009	Training & Education Costs	239
5-18010	Annual PTO	-
5-18011	Cell Stipend		100 
Total IRR Personnel: 	49,587 	60,555	55,000

IRR Operating

24,000
34,000
500
2,000
155,000
25,000
1,000

5-33001	Other Contractual Services	18,274	29,301
5-33002	Operations & Maintenance Services	24,936	44,150
5-33003	Laboratory Services	-	627
5-33004	Operating Supplies	667	6,693
5-33005	Electricity Services	145,446	159,650
5-33008	Maintenance - Irrigation	19,039	32,004
5-33010	Chemicals 	 	10,836  
Total IRR Operating: 	208,362 		283,261 		241,500 
Capital Outlay IRR

25,000
-
-

5-33101	Equipment	21,858	30,000
5-33102	Building	-	-
5-33103	Other	-	-

Total IRR Capital Outlay:	21,858	30,000	25,000
TOTAL IRRIGATION DIVISION	230,220 -	373,816	321,500 SHOP & MAINTENANCE OPERATIONS DIVISION

106,535	102,000	
6,761	5,000	
8,822	8,000	
10,197	10,000	
1,217	1,000	
2,087	2,000	
1,614	500	
409	400	

Personnel
5-40001	Regular Salaries	97,576
5-40002	Overtime	3,875
5-40003	FICA	7,532
5-40004	Retirement Contributions	9,229
5-40013	Uniforms	745
5-40015	Training & Education Costs	1,308
5-40016	Annual PTO	-
5-40017	Cell Stipend		166 
Total Shop & Maintenance Personnel: 	120,431 	137,642	128,900

Shop & Maintenance Operating	
5-41001	Operations & Maintenance Svc	10,969	8,697	14,000	
5-41002	Disposal Fees	1,109	1,706	1,500	
5-41003	Operating Supplies	4,258	5,574	5,500	
5-41006	Machinery & Equipment		8,415 		9,860 	9,800	
Total Shop & Maintenance Operating: 	24,750 		25,837 		30,800 
Capital Outlay Shop & Maintenance	
5-41101	Equipment		14,935	15,000	16,000	
5-41102	Building		-	-	-	
5-41103	Other		-	-	-	
		Total Shop & Maintenance Capital Outlay:	14,935	15,000	16,000	
						
TOTAL SHOP & MAINTENANCE OPERATIONS DIVISION	160,116	-	178,479		175,700	
						
Total Operating Expenses		5,650,729 			6,500,604 			6,294,900 	
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 2022	
-	
190,000	
349,965	
1,200,000	
472,636	
275,000	
	100,468 	
	2,588,069 	

CAPITAL IMPROVEMENT & TRANSFERS		
Capital Improvement Program - W&S	-	
Required R&R Transfer to Capital (5%)	491,389	
Additional R&R Transfer for CIP's	400,000	
Capital Improvement Program - WWTP Expansion Transfer			- 	
TOTAL CI & TRANSFERS EXPENSES: 		891,389 	

5-28127

	61,029 

FY 2022 Actual	
	Through 9-29-2022	
Cost of Issuance	-	
Principal 2014 Bond Issue Refi of 2004	190,000	
Interest 2014 Bond Issue Refi of 2004	349,965	
Principal 2011 Bond Issue	1,200,000	
Interest 2011 Bond issue	472,636	
Principal 2013 Bond Issue	275,000	
Interest 2013 Bond issue		100,468 	
TOTAL DEBT SERVICE:		2,588,069 	
RATE STABILIZATION		
Transfer Out to Rate stabilization Fund + Interest		29 	
TOTAL RATE STABILIZATION SERVICE:		29 	

Amended Annual
Budget	
FY 2022	
-	
190,000	
349,965	
1,200,000	
472,636	
275,000	
100,468	
2,588,069

61,029
61,029	

	

	61,029 

-	
491,389	
400,000	
           - 	
        891,389 	

- 491,389
400,000
-

891,389

Total Expenses	 
$	9,130,216	$	10,041,092	$	9,835,387	
Total Revenues	
$	9,660,939	$	9,574,583	$	9,660,939	

530,723	(466,509)	(174,449)	
	
$	6,388,913	$	5,391,681	$	5,683,741	

Surplus/(Deficit)

Available Operating Cash Balance (Ending)

Available Rate Stabilization Balance (Ending)	$	585,463	

$	646,463	$	646,463

   	

FY 2022 Actual
 Through 9-29-2022 *

Annual Budget (with adjustments)

ST LUCIE WEST SERVICES DISTRICT RENEWAL & REPLACEMENT FUND AMENDED FY 2021-2022 BUDGET

	FY 2022	

Amended Annual Budget
	FY 2022	

CHANGE FROM ORIGINAL TO
 AMENDED BUDGET 

ADD REVENUES:

Estimated Beginning Fund Balance	2,109,225	2,109,225

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

-	
491,389	
400,000	
          -		

-	
491,389	
400,000	
-		

0.00%	
0.00%	

2,109,225

-	
491,389	
400,000	
-		

5,100	
46,408	
150,188	
14,872	
994	
14,549	
9,262	

17.65%	
-50.00%	
-4.76%	
-81.87%	
-3.85%	
0.00%	
-62.99%	

TOTAL REVENUES AVAILABLE	3,000,614	3,000,614	3,000,614	0.00%

75,288	
246,092	
-	
188,056	
-	

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

 	
-29.81%	
24.00%	
-69.09%	
600.60%	

0.00%	
-30.31%	
0.00%	

150,000	
265,000	
10,000	
200,000	
-	
-	
6,000	
50,000	
200,000	
100,000	
5,000	
20,000	
50,000	
-	
5,000	
15,000	
30,000	
-	
-	
25,000

-
- 55,000
500,000	

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	
SW097	5-37044	Sand Filter Replacement and Upgrade	

135,108	
-	
5,000	
21,525	
30,000	
-	
-	
75,000	

966	
6,585	
14,800	
-	
-	
-	

-	
-	
43,163	
232,513	

- 730,000

-66.67%

0.00%	
-31.51%	

TOTAL EXPENDITURES	1,048,834	2,356,894	1,686,000	-28.47%

FUND BALANCE, SEPTEMBER 30		1,951,780  	643,720  	1,314,614 

*	Note: 2022 Actuals from 10-1-2021 through 9-29-2022. We are still receiving September 2022 invoices.	

-	
100,000	
450,000	
-	

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	

-	
38,050	
331,951	
-	

-87.50%	
0.00%	

	
FY 2022 Actual
 Through 9-29-2022 * 		Annual Budget
(with adjustments)
	FY 2022		Amended
Annual Budget
	FY 2022		CHANGE FROM
ORIGINAL TO
	AMENDED		
	Estimated Beginning Fund Balance	1,404,059		1,404,059	1,404,059		
ADD REVENUES:		
71		
70	
71	
0.94%	
		31,324
-		3,832
-	31,324
-	717.44%	
							
	TOTAL REVENUES AVAILABLE	1,435,454		1,407,961	1,435,454	1.95%	
							
				800,000			
							
				-			
	
TOTAL EXPENDITURES	
370,002		
800,000	
550,000	
-31.25%	
TRANSFERS:				

	

	FUND BALANCE, SEPTEMBER 30		1,065,453 			607,961 		885,454 		

*	Note: 2022 Actuals from 10-1-2021 through 9-29-2022. We are still receiving September 2022 invoices.	

FY 2022 Actual
 Through 9-29-2022 * 

Annual Budget (with adjustments)
	FY 2022	

Amended Annual Budget
	FY 2022	

CHANGE FROM ORIGINAL TO
 AMENDED BUDGET 

398,110

20	
24,089	

Estimated Beginning Fund Balance	398,110	398,110

Interest Revenues	
Impact Fee Revenues	

20	
24,089	

398	
2,876	

-95.04%	
737.58%	

-	
350,000	

SW062	5-39011	WWTF Expansion	
SW067	5-39010	WWTF Reuse Filter Project	

-	
279,019	

-	
370,000	

ADD REVENUES:

TOTAL REVENUES AVAILABLE	422,218	401,384	422,218	5.19%	

DEDUCT EXPENDITURES:						
					
-5.41%	

TOTAL EXPENDITURES	
279,019		
370,000	
350,000	
-5.41%	
FUND BALANCE, SEPTEMBER 30		143,200 			31,384 		72,218 		

*	Note: 2022 Actuals from 10-1-2021 through 9-29-2022. We are still receiving September 2022 invoices.	

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

FY 2022 Actual **	
Through 9-29-2022	

Annual Budget (with adjustments)	
FY 2022	

Amended Annual Budget	
FY 2022	

2-04001	
2-04002	
2-04005	

OPERATING REVENUE		
Interest	66	
Special Assessments	1,948,553	
Miscellaneous Revenue (Prepayments)		- 	
Total Revenues	 $	1,948,619 	

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

66		
1,948,553		
-		
$  1,948,619		

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

OPERATING EXPENSES		
Debt Service		
Assessment Fees	41,293	
Banking Services	4,139	
Principal 2013	1,680,000	
Interest 2013	206,697	
Miscellaneous Expense	-	

42,000	
5,000	
1,680,000	
206,697	
5,000	

40,100	
6,000	
1,680,000	
182,061	
10,000	
        -		
    1,918,161		

Total Expenses		1,932,129 	

1,938,697 

Surplus/(Deficit) Before Transfer from		
(to) Operating Reserve	16,490	

148,746	9,922	

TRANSFER FROM (TO) OPERATING RESERVE

Surplus/(Deficit)	$	16,490	$	148,746	$	9,922	

		

*Coverage Provided (Required > 1.10)	1.03	

1.11	1.03

*Net Revenue / Bond Payment Requirements

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

FY 2022 Actual **	
Through 9-29-2022	

Annual Budget (with adjustments)	
FY 2022	

Amended Annual Budget	
FY 2022	

2-04001	
2-04007	

OPERATING REVENUE		
Interest	1	
Storm Water Revenue	394,471	
Miscellaneous Revenue (Prepayments)		- 	
Total Revenues	 $	394,471 	

-	
392,017	
	- 	
 $	392,017 	

1		
394,471		
-		
$	394,471		

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

OPERATING EXPENSES		
Debt Service		
Assessment Fees	-	
Banking Services	-	
Principal 2014	300,000	
Interest 2014	91,758	
Miscellaneous Expense	-	

-	
-	
300,000	
92,017	
-	

-	
-	
300,000	
92,017	
-	

Total Expenses		391,758 	

	392,017		392,017 	

Surplus/(Deficit) Before Transfer from		
(to) Operating Reserve	2,713	

-	2,454	

TRANSFER FROM (TO) OPERATING RESERVE

Surplus/(Deficit)	$	2,713	$	-	$	2,454	

		

*Coverage Provided (Required > 1.10)	1.01	

1.00	1.01

64

176,805
-

176,869

$

OPERATING REVENUE		
Interest	64	
Storm Water Revenue		
Bond Proceeds / Cap I & COI	176,805	
Miscellaneous Revenue (Prepayments)		- 	
Total Revenues	 $	176,869 	

-	
-	

	- 	
 $	- 	

*Net Revenue / Bond Payment Requirements

St Lucie West Services District	
Debt Service Fund - Water Management Benefit Series 2021-2 Bonds	
Amended Annual Budget	

FY 2022 Actual **	
Through 9-29-2022	

Annual Budget (with adjustments)	
FY 2022	

Amended Annual Budget	
FY 2022	

OPERATING EXPENSES		
Debt Service		
Assessment Fees	-	
Banking Services	-	
Principal 2021-2	-	
Interest 2021-2	13,362	
Miscellaneous / COI Expense	146,775	

-	
-	
-	
-	
-	

-	
-	
-	
13,362	
146,775	

Total Expenses		160,137 	

	-		160,137 	

Surplus/(Deficit) Before Transfer from		
(to) Operating Reserve	16,732	

-	16,732	

		

TRANSFER FROM (TO) OPERATING RESERVE

Surplus/(Deficit)	$	16,732	$	-	$	16,732	

**	Note: 2022 Actuals from 10-1-2021 through 9-29-2022. We are still receiving September 2022 invoices.	

District Wide Stormwater Improvement	
FY 2023 BUDGET	

ADD REVENUES:

FY 2022 Actual
 Through 9-29-2022 * 

Estimated Beginning Fund Balance	-	

Interest Revenues	64	
Loan Revenues	1,505,500	
Additional Funding Required		-		

Annual Budget (with
adjustments) FY
	2022	

-

-
-
	-	

Amended Annual
  Budget FY 2022 

-

64
1,505,500
	-	

CHANGE FROM
ORIGINAL TO
  AMENDED BUDGET 

0.00%
0.00%

TOTAL REVENUES AND FUNDS AVAILABLE	1,505,564	

-	1,505,564	0.00%

DEDUCT EXPENDITURES:	
WM026	4-06022	Ditch piping near Post Office	53,214	

TOTAL EXPENDITURES	53,214	

-		65,000 	0.00%

-	65,000	0.00%

	-	 	1,440,564 

FUND BALANCE, SEPTEMBER 30		1,452,350 	

Note: 2022 Actuals from 10-1-2021 through 9-29-2022. We are still receiving September 2022 invoices.