St. Lucie West Services District

AMENDED BUDGET FOR FISCAL YEAR ENDED
SEPTEMBER 30, 2024

ST. LUCIE WEST SERVICES DISTRICT
FY 2023/2024 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

	2024		
AMENDED BUDGET	

CHANGE FROM ORIGINAL	
  TO AMENDED BUDGET 	

	2024	 	2024	
	ACTUAL*	  BUDGET 

ADD REVENUES:	
Special Assessments	
Stormwater Drainage Fees	
Other Revenues	

1,472,810	1,500,389	1,472,810	-1.84%
2,011,276	2,100,000	2,011,276	-4.22%

 $	531,545 

 $	451,482 

 $	531,545 

	17.73%

TOTAL OPERATING REVENUES	4,015,630	4,051,871	4,015,630	-0.89%

FUND BALANCE, October 1	2,808,091	2,808,091	2,808,091	0.00%

TOTAL REVENUES AVAILABLE	6,823,721	6,859,962	6,823,721	-0.53%

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	

15,145	
34,930	
189,221	
-	
12,157	
43,321	
30,922	
-	
1,291,357	
453,424	
599,977	
442,480	
98,957	

15,645	
47,361	
239,292	
1,437	
15,059	
35,083	
48,588	
2,668	
1,411,345	
609,634	
787,436	
489,370	
127,386	

17,000	
45,500	
216,000	
500	
13,900	
46,000	
37,000	
1,000	
1,401,000	
526,500	
687,500	
486,500	
125,100	

8.66%	
-3.93%	
-9.73%	
-65.21%	
-7.70%	
31.12%	
-23.85%	
0.00%	
-0.73%	
-13.64%	
-12.69%	
-0.59%	
-1.79%	

TOTAL EXPENDITURES	3,211,890	3,830,304	3,603,500	-5.92%

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

316,749	
388,270	

316,749	
388,270	

241,656	
392,663	

-23.71%	
1.13%	

FUND BALANCE, SEPTEMBER 30		2,906,812  	2,324,639  	2,585,902 

*	Note: 2024 Actuals from 10-1-2023 through 9-29-24. We are still receiving September 2024 invoices.	

Grant Management	
Contractual Services -GM	-	1,437	500	
TOTAL GRANT MANAGEMENT	-	1,437	500	

FY 2024 Actual	
Through 9-29-2024	

	
Annual Budget
(with adjustments)	
FY 2024	

 
Amended Annual
Budget	
FY 2024	

Est. General Fund Fund Balance (Beginning)	2,808,091	

2,808,091	2,808,091

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	2,011,276	
Project Maintenance Fees	45,569	
Interest	51,977	
Special Assessments	1,472,810	
Miscellaneous Income	31,499	
WMB Prepayment	-	
Storm Water Drainage - Bond	388,270	
Excess Storm Water Fee to R&R	11,730	
Total Revenues	$	4,015,630	

2,500	
-	-	
-	-	
2,100,000	2,011,276	
45,569	45,569	
13	51,977	
1,500,389	1,472,810	
5,900	31,499	
-	-	
388,270	388,270	
11,730	11,730	
$	4,051,871	$	4,015,630	

1-05001	
1-05002	
1-05015	

OPERATING EXPENSES		
 Board of Supervisors		
Executive Salaries	12,593	
FICA	963	
Board Meeting Expenses	1,589	
TOTAL BOARD OF SUPERVISORS	15,145	

12,000	
918	
2,727	
15,645	

13,000	
1,000	
3,000	
17,000	

1-06001	Assessment Fees & Costs	8,304	
1-06003	Operations & Maintenance Services	643	
1-06005	Management Contract	25,983	
1-06009	Travel & Per Diem	-	

1-07001	Dissemination Agent	-	
1-07002	Arbitrage	-	
1-07004	Accounting Services	33,059	
1-07005	Auditing	12,325	
1-07007	Banking Services	470	
1-07009	Property & Casualty Insurance	110,682	
1-07018	Property Taxes & Assessments	32,684	

District Manager
	10,147	8,500	
	1,249	1,000	
	34,983	35,000	
	982	1,000	
TOTAL DISTRICT MANAGER	34,930		
47,361	45,500	

Finance					
				2,030	500	
				2,211	500	
				38,153	35,000	
				15,537	14,000	
				826	1,000	
				131,354	130,000	
				49,181	35,000	
	TOTAL FINANCE	189,221		
239,292	216,000	
						
1-12001						

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

Clerk to the Board		
Other Contractual Services	8,265	
Postage & Freight	969	
Printing & Binding	1,174	
Legal Ads	1,748	

10,522	
1,030	
1,665	
1,842	

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

Engineering Services				
Engineering Services	30,922		48,588 	37,000	
TOTAL ENGINEERING	30,922		48,588 	37,000	

Pollution Control				
Regulatory & Permit Fees	-		2,668 	1,000	
TOTAL POLLUTION CONTROL	-		2,668 	1,000	

	
FY 2024 Actual	
Through 9-29-2024	
TOTAL CLERK TO THE BOARD	12,157	

	
Annual Budget
(with adjustments)	
FY 2024	
	15,059 	

 
Amended Annual
Budget	
FY 2024	
13,900	

	Legal Services		
1-19001	General Counsel	43,321	31,262	45,000	
1-23001	Special Counsel	-		3,821 	1,000	
	TOTAL LEGAL COUNSEL	43,321		35,083 	46,000	
					
1-26002					

1-29002					

ADMINISTRATION DIVISION				
	Personnel				
1-15001	Regular Salaries	442,908	410,872	460,000	
1-15002	Overtime	3,751	4,047	3,000	
1-15003	FICA	36,200	34,863	38,000	
1-15004	Retirement Contributions	40,448	39,681	42,000	
1-15005	Health/Life/Dental Insurance	557,063	609,071	580,000	
1-15006	Workers Comp	19,238	25,822	22,000	
1-15007	Unemployment Insurance	-	2,385	1,000	
1-15010	Uniforms	1,370	2,793	3,000	
1-15012	Training, Cont. Educ., and Licensing	7,224	8,420	9,000	
1-15013	Vehicle Allowance	-	7,200	3,000	
1-15014	Annual PTO	1,561	6,420	3,000	
1-15015	Cell Stipend	220	1,198	1,000	
	Total Administration Personnel:	1,109,982	1,152,772	1,165,000	
	ADMIN Operating				
1-33001	Other Contractual Services	58,645	89,046	75,000	
1-33002	Website Maintenance	4,768	10,736	7,000	
1-33004	Water - Irrigation	4,088	4,488	6,000	
1-33005	Telephone & Cell Service	5,031	11,589	8,000	
1-33006	Postage & Freight	1,863	3,200	3,000	
1-33007	Electricity Services	8,228	6,474	10,000	
1-33010	Equipment Leasing	2,318	3,775	4,000	
1-33011	Administration Maintenance	352	3,047	2,000	
1-33018	Contingencies - Hurricane	-	20,400	10,000	
1-33019	Office Supplies	10,288	12,076	12,000	
1-33020	Fuel & Lubricants - Vehicle	36,587	42,576	40,000	
1-33021	Operating Supplies and Expenses	5,604	7,776	7,000	
1-33022	Computer Software	11,790	10,197	13,000	
1-33023	Computer Hardware/ Supplies	11,151	15,938	13,000	
1-33024	Fuel & Lubricants - Equipment	20,662	17,255	25,000	
1-33025	Minor Construction Expenses	-	-	1,000	
	Total Administration Operating:	181,374	258,573	236,000	
	Capital Outlay Administration				
1-33101	Equipment	-	-	-	
1-33102	Building	-	-	-	
1-33103	Other	-	-	-	

FY 2024 Actual
Through 9-29-2024		Annual Budget
(with adjustments) FY 2024		Amended Annual
Budget FY 2024	
Total Administration Capital Outlay:		-			-		- TOTAL ADMINISTRATION	1,291,357		1,411,345  	1,401,000 
AQUATICS DIVISION
	Personnel		
1-14001	Regular Salaries	229,864	323,135	260,000	
1-14002	Overtime	22,113	22,802	25,000	
1-14003	FICA	20,348	26,880	23,000	
1-14004	Retirement Contributions	22,726	31,134	25,000	
1-14008	Uniforms	2,117	4,257	3,500	
1-14010	Training, Cont. Educ., and Licensing	1,913	3,991	3,000	
1-14011	Annual PTO	-	4,286	1,000	
1-14012	Cell Stipend	571	1,144	1,000	
	Total Aquatics Personnel:	299,653	417,629	341,500	
	Aquatics Operating				
1-31001	Operations & Maintenance Svc	8,632	10,741	10,000	
1-31003	Disposal Fees	900	2,697	2,000	
1-31005	Operating Supplies	7,363	8,614	9,000	
1-31009	Equipment Maintenance	10,861	13,896	12,000	
1-31011	Chemicals	80,763	108,853	100,000	
1-31012	Machinery & Equipment		5,128 		5,204 	7,000	
Total Aquatics Operating: 	113,648 		150,005  	140,000 
Capital Outlay Aquatics	
1-31101	Equipment		40,123	42,000	45,000	
1-31102	Building		-	-	-	
1-31103	Other		-	-	-	
		Total Aquatics Capital Outlay:	40,123	42,000	45,000	
TOTAL AQUATICS DIVISION	453,424		609,634	526,500  STORM WATER MANAGEMENT DIVISION
Personnel
1-16001	Regular Salaries	331,513	436,882	380,000	
1-16002	Overtime	14,880	25,081	17,000	
1-16003	FICA	23,073	35,963	26,000	
1-16004	Retirement Contributions	28,015	41,577	32,000	
1-16008	Uniforms	2,562	4,436	4,000	
1-16010	Training, Cont. Educ., and Licensing	2,518	5,373	4,000	
1-16011	Annual PTO	5,901	7,294	7,000	
1-16012	Cell Stipend	270	835	500	
	Total Storm Water Personnel:	408,733	557,441	470,500	
	Storm Water Operating				
1-34001	Operations & Maintenance Svc	74,729	89,149	85,000	
1-34002	Laboratory Services	2,880	4,581	4,000	
1-34004	Disposal Fees	1,682	1,982	3,000	
1-34005	Operating Supplies	16,788	19,267	18,000	
1-34007	Landscape Materials	38,817	42,560	42,000	
1-34008	Vehicle Maintenance	7,123	17,478	9,000	
1-34009	Equipment Maintenance	31,452	32,186	33,000	
1-34011	Chemicals	1,281	3,817	3,000	
1-34014	Electricity Services	11,491	13,975	13,000	

FY 2024 Actual

Annual Budget (with adjustments)

Amended Annual Budget

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	

Through 9-29-2024	FY 2024	FY 2024

1-34101	
1-34102	
1-34103	

Capital Outlay Storm Water	
Equipment	-		-	-	
Building	5,000		5,000	7,000	
Other - GIS Mapping	-		-	-	
Total Storm Water Capital Outlay:	5,000		5,000	7,000	
					
TOTAL STORM WATER MANAGE	MENT DIVISION	599,977		787,436	687,500	

EXOTIC PLANT REMOVAL DIVISION					
Personnel					
Regular Salaries	244,248		262,596	260,000	
Overtime	16,333		19,757	18,000	
FICA	20,818		21,901	23,000	
Retirement Contributions	26,146		25,412	29,000	
Uniforms	2,947		3,791	5,000	
Training, Cont. Educ., and Licensing	536		2,069	1,000	
Annual PTO	4,079		3,382	5,000	
Cell Stipend	195		558	500	
Total Exotic Plant Personnel:	315,303		339,466	341,500	
Exotic Plant Operating					
Operations & Maintenance Svc	18,044	26,627	21,000	
Disposal Fees	4,838	6,255	6,000	
Operating Supplies	9,536	14,029	12,000	
Vehicle Maintenance	3,464	8,003	6,000	
Chemicals	6,510	9,990	9,000	
Maintenance Contracts		- 		- 	1,000	
Total Exotic Plant Operating: 	42,393 		64,904  	55,000 
Capital Outlay Exotic Plant	
Equipment			84,784		85,000	90,000	
Building			-		-	-	
Other			-		-	-	
	Total Exotic Plant	Capital Outlay:	84,784		85,000	90,000	
							
TOTAL EXOTIC PLANT REMOVAL DIVISION	442,480		489,370	486,500	

Total Storm Water Operating: 	186,244 		224,995  	210,000 

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	53,835	67,141	65,000	
Overtime	1,975	6,439	4,000	
FICA	4,870	5,629	6,000	
Retirement Contributions	5,723	6,622	7,000	
Uniforms	236	716	1,000	
Training, Cont. Educ., and Licensing	101	3,215	1,000	
Annual PTO	1,445	1,847	2,000	
Cell Stipend	-	298	100	
Total Shop Personnel:	68,185	91,907	86,100	
Shop Operating		
Operations & Maintenance Svc	12,135	11,704	14,000	
Disposal Fees	1,124	2,069	2,000	
Operating Supplies	5,181	7,216	7,000	
Machinery & Equipment	8,514	10,490	11,000	

SHOP OPERATIONS DIVISION	98,957	

1-36101	
1-36102	
1-36103	

 
	
FY 2024 Actual	Annual Budget
(with adjustments)	Amended Annual
Budget	
	Through 9-29-2024	FY 2024	FY 2024	
Total Shop Operating:		26,954 		31,479 	34,000	
Capital Outlay Shop		
Equipment	3,818	4,000	5,000	
Building	-	-	-	
Other	-	-	-	
Total Shop Capital Outlay:		3,818	4,000	5,000 	

	127,386	125,100 

Total Operating Expenses	3,211,890	3,830,304		3,603,500	

Total Expenses Total Revenues

$	3,211,890	$	3,830,304	$	3,603,500	
	
$	4,015,630	$	4,051,871	$	4,015,630	

412,130	
241,656	
392,663	

Surplus/(Deficit) Before Transfers	803,740	

221,567	
316,749	
388,270	

Transfer to General Fund R&R (including Grant)	316,749	
Transfer to WMB Debt Fund	388,270	

Net Surplus (Deficit)	98,721	

(483,452)	(222,189)

Available Operating Cash Balance (Ending)	$	2,906,812	$	2,324,639		$	2,585,902	

ST LUCIE WEST SERVICES DISTRICT GENERAL FUND - CAPITAL IMPROVEMENT FUND
AMENDED FY 2023-2024 BUDGET

  	

FY 2024 Actual
 Through 9-29-2024 *

Annual Budget (with adjustments)
	FY 2024	

Amended Annual Budget
	FY 2024	

CHANGE FROM ORIGINAL TO
	AMENDED	

Estimated Beginning Fund Balance	482,369	482,369	482,369	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	

-
- 75,019
230,000
11,730

-
- 75,019
230,000
11,730

-
- 75,019
230,000
11,730

0.00%	
0.00%	
0.00%	
0.00%	
0.00%	

375,000	
-	
-	
-	
-	
-	
-	
-	
-	

1-46001	General Fund Emergency R&R - WM001	315,794	
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	-	

18.39%	
0.00%	
0.00%	
0.00%	
0.00%	
0.00%	
0.00%	
0.00%	
0.00%	

TOTAL REVENUES AVAILABLE	799,118	799,118	799,118	0.00%

316,749	
-	

-	
-	

-

TOTAL EXPENDITURES	315,794	316,749	375,000	18.39%

FUND BALANCE, SEPTEMBER 30		483,324  	482,369  	424,118 

*	Note: 2024 Actuals from 10-1-2023 through 9-29-2024. We are still receiving September 2024 invoices.	

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

	2024		
AMENDED BUDGET	

CHANGE FROM ORIGINAL	
 TO AMENDED BUDGET 	

	2024	 	2024	
  ACTUAL*    BUDGET 

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

3,356,973	
3,876,417	
1,826,058	
654,778	
182,404	
   666,525 	

3,502,541	
4,030,525	
1,940,825	
714,291	
70,000	
    97,411 	

3,356,973	
3,876,417	
1,826,058	
654,778	
182,404	
      666,525 	

-4.16%	
-3.82%	
-5.91%	
-8.33%	
160.58%	
  584.24%	

TOTAL OPERATING REVENUES	10,563,154	10,355,593	10,563,154	2.00%	

FUND BALANCE, October 1	
7,511,062	
7,511,062	
7,511,062	
0.00%	
TOTAL REVENUES AVAILABLE	18,074,216	17,866,655	18,074,216	1.16%	

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	

15,721	
26,948	
421,752	
46,336	
36,411	
16,890	
41,328	
46,815	
1,694,071	
1,321,276	
1,140,492	
2,214,355	
197,012	
196,911	
2,574,555	
-	
32,653	
681,267	
      -		

15,411	
36,680	
455,503	
48,800	
40,748	
19,856	
49,878	
98,739	
1,988,864	
1,552,202	
1,288,989	
2,309,258	
371,141	
223,183	
2,574,555	
-	
30,000	
681,267	
      -		

19,000	
36,400	
455,000	
49,500	
40,000	
20,000	
46,000	
75,000	
1,835,100	
1,470,300	
1,274,000	
2,384,500	
299,800	
224,000	
2,574,555	
-	
-	
681,267	
         -		

23.29%	
-0.76%	
-0.11%	
1.43%	
-1.84%	
0.73%	
-7.77%	
-24.04%	
-7.73%	
-5.28%	
-1.16%	
3.26%	
-19.22%	
0.37%	
0.00%	
0.00%	
0.00%	
0.00%	
0.00%	

TOTAL EXPENDITURES	10,704,791	11,785,074	11,484,422	-2.55%

FUND BALANCE, SEPTEMBER 30	  7,369,425  	6,081,581  	6,589,794 

*	Note: 2024 Actuals from 10-1-2023 through 9-29-2024. We are still receiving September 2024 invoices.	

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

	

FY 2024 Actual	
Through 9-29-2024	
7,511,062	
603,841	

	
Annual Budget (with adjustments)	
FY 2024	
7,511,062	
603,841	

	
Amended Annual
Budget	
FY 2024	
7,511,062	
603,841	

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	3,356,973	
Billed Wastewater Revenue	3,876,417	
Billed Irrigation Revenue	1,826,058	
Late Fees	78,400	
Miscellaneous Fees	24,533	
Wholesale Water Revenue	344,393	
Meter Set Fees	400	
Wholesale Wastewater Revenue	310,384	
Interest (Operating)	388,824	
Water Impact (AFPI)	159,214	
Wastewater Impact (AFPI)	140,637	
Tanker Truck Water Service	33,732	
Backflow Prevention Program	23,190	
Total Revenues	$	10,563,154	

3,502,541	
4,030,525	
1,940,825	
38,000	
5,000	
365,535	
4,040	
348,756	
5,571	
45,000	
40,000	
4,800	
25,000	
$	10,355,593	

-	
3,356,973	
3,876,417	
1,826,058	
78,400	
24,533	
344,393	
400	
310,384	
388,824	
159,214	
140,637	
33,732	
23,190	
$	10,563,154	

5-05001	
5-05002	
5-05004	

OPERATING EXPENSES		
 Board of Supervisors		
Executive Salaries	12,593	
FICA	963	
Board Meeting Expenses	2,165	
TOTAL BOARD OF SUPERVISORS	15,721	

12,000	
918	
2,493	
15,411	

13,000	
1,000	
5,000	
19,000	

5-06002	
5-06003	

District Manager		
Management Contract	25,983	
Travel & Per Diem	965	
TOTAL DISTRICT MANAGER	26,948	

34,983	35,000	
1,697	1,400	
36,680	36,400	

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

Finance		
Dissemination Agent	-	
Arbitrage	-	
Accounting Services	49,589	
Auditing	15,350	
Banking Services	26,270	
Property & Casualty Insurance	329,969	
Bad Debt	574	
TOTAL FINANCE	421,752	

4,626	1,000	
2,400	1,000	
52,140	52,000	
18,785	18,000	
24,750	28,000	
329,102	350,000	
23,700	5,000	
455,503	455,000	

5-09001	
5-09003	
5-09004	

Property Control		
Building & Land Rental	2,377	
Computer Software/Licensing	23,249	
Computer Hardware/Supplies	20,710	
TOTAL PROPERTY CONTROL	46,336	

2,297	2,500	
15,612	25,000	
30,891	22,000	
48,800	49,500	

40,748	40,000	
40,748	40,000	

Utility Rate Consultant		
Other Contractual Services	36,411	
TOTAL RATE CONSULTANT	36,411	

5-11001

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

Clerk to the Board		
Other Contractual Services	12,397	
Postage & Freight	1,557	
Printing & Binding	1,608	
Legal Ads	1,329	
TOTAL CLERK TO THE BOARD	16,890	

12,930	
1,959	
2,816	
2,151	
19,856	

14,000	
1,800	
2,200	
2,000	
20,000	

5-19001	
5-19002	

Legal Services		
General Counsel	30,531	
Special Counsel	10,798	
TOTAL LEGAL COUNSEL	41,328	

41,111	34,000	
8,767	12,000	
49,878	46,000	

FY 2024 Actual	
Through 9-29-2024	

	
Annual Budget (with adjustments)	
FY 2024	

	
Amended Annual
Budget	
FY 2024	

5-26002

        98,739 	75,000	
        98,739 	75,000	

Engineering Services		
Engineering Services	46,815	
TOTAL ENGINEERING	46,815	

ADMINISTRATION DIVISION

486,035	480,000	
7,603	10,000	
41,683	41,000	
46,766	50,000	
717,488	675,000	
45,001	35,000	
2,605	1,000	
4,326	3,000	
15,454	16,000	
12,079	8,000	
10,703	10,000	
1,695	1,600	
1,391,438	1,330,600	

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	447,821
Overtime	9,008
FICA	38,717
Retirement Contributions	47,232
Health/Life/Dental Insurance	628,522
Workers Comp	28,857
Unemployment Compensation	85
Uniforms	1,477
Training & Education Costs	14,204
Vehicle Allowance	6,000
Annual PTO	8,656
Cell Stipend		1,455 
Total Administration Personnel: 	1,232,034 

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

211,025	235,347	220,000	
3,893	5,412	5,000	
8,803	14,066	12,000	
43,134	45,000	45,000	
4,955	14,059	7,000	
33,448	35,006	35,000	
2,847	3,180	4,000	
1,856	2,877	2,500	
6,391	5,096	8,000	
77,063	71,708	82,000	
12,716	18,237	15,000	
-	1,772	1,000	
11,685	11,685	13,000	
14,186	105,495	20,000	
8,228	6,486	10,000	
	440,228	575,426	479,500 	

-	-	-	
21,809	22,000	25,000	
-	-	-	
	21,809	22,000	25,000 	

Total Administration Operating:

Total Administration Capital Outlay:

150,000	
2,000	
26,000	
11,000	
250,000	
55,000	
440,000	

96,820	
2,267	
37,106	
11,502	
273,007	
93,195	
455,802	

	1,988,864			1,835,100	

TOTAL ADMINISTRATION	1,694,071 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	

353,003	350,000	
67,825	55,000	
32,619	32,000	
37,875	37,000	
3,397	3,000	
5,226	4,000	
4,046	1,000	
1,512	1,300	
505,503	483,300	

Regular Salaries	333,060	
Overtime	46,938	
FICA	28,872	
Retirement Contributions	34,889	
Uniforms	1,252	
Training & Education Costs	2,175	
Annual PTO	-	
Cell Stipend		825 	
	Total WTP Personnel: 	448,010 	
WTP Operating		
Other Contractual Services	128,989	
Operations & Maintenance Services	1,402	
Laboratory Services	23,890	
Operating Supplies	8,791	
Electricity Services	227,852	
Plant Maintenance	35,239	
Chemicals	408,716	

Personnel

FY 2024 Actual
Through 9-29-2024

Annual Budget (with adjustments)
FY 2024

5-30010	
5-30011	

5-30101	
5-30102	
5-30103	

Water Conservation Grant Program			5,939		12,000 Backflow Prevention Program		23,355 		25,000 

Amended Annual Budget
FY 2024
8,000
25,000

Capital Outlay WTP
Equipment Building Other

Total WTP Operating: 	864,173 		1,006,699 		967,000 

- 9,093
-

- 40,000
-

- 20,000
-

Total WTP Capital Outlay:	9,093	40,000	20,000

780,000	
19,000	
1,000	

					

UNDERGROUND UTILITIES DIVISION		
Personnel		
Regular Salaries	610,774	
Overtime	136,919	
FICA	57,222	
Retirement Contributions	52,512	
Uniforms	5,521	
Training & Education Costs	8,056	
Annual PTO	-	
Cell Stipend			2,005 	
Total UGU Personnel: 		873,010 	
UGU Operating		
Other Contractual Services	268,893	
Operations & Maintenance Services	136,903	
Operating Supplies	83,501	
Electricity Services	49,581	
Vehicle Maintenance	31,081	
Lift Station Maintenance	 		25,334 	
Total UGU Operating: 		595,293 	
Capital Outlay UGU		
Equipment	729,312	
Building	16,741	
New Meters	-	

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	

683,642	640,000	
120,008	145,000	
62,146	62,000	
72,329	60,000	
7,118	7,000	
9,468	9,000	
6,049	1,000	
2,662	2,500	
963,422	926,500	

215,955	
131,391	
82,642	
52,141	
35,264	
        26,943 	
        544,336 	

295,000	
150,000	
95,000	
55,000	
35,000	
28,000	
	658,000 	

780,000	
19,000	
2,500	

TOTAL WATER TREATMENT PLANT DIVISION	1,321,276  -	1,552,202	1,470,300

WASTEWATER TREATMENT PLANT DIVISION

375,003	355,000	
54,501	60,000	
33,267	35,000	
38,655	38,000	
2,776	4,000	
5,548	5,000	
4,203	4,000	
1,154	1,000	
515,107	502,000	

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	333,357
Overtime	55,273
FICA	30,596
Retirement Contributions	34,300
Uniforms	2,570
Training & Education Costs	3,116
Annual PTO	2,543

WWTP Operating	Total WWTP Personnel: 	462,478 	
Other Contractual Services	70,262	
Operations & Maintenance Services	6,370	
Laboratory Services	34,292	
Operating Supplies	16,989	
Sludge Disposal	137,755	
Electricity Services	179,109	
Plant Maintenance	64,208	
Chemicals		169,029 	
	Total WWTP Operating: 	678,014 	
Capital Outlay WWTP		

58,235	
9,904	
44,718	
18,237	
157,303	
220,964	
96,965	
        167,556 	
        773,882 	

85,000	
9,000	
40,000	
18,000	
155,000	
200,000	
80,000	
185,000	
	772,000 	

Cell Stipend		725 
Equipment	-	-	-	
Building	-	-	-	
Other	-	-	-	
Total WWTP Capital Outlay:	-	-	-

TOTAL WASTEWATER TREATMENT PLANT DIVISION	1,140,492  -	1,288,989	1,274,000	

	

Annual Budget (with
FY 2024 Actual	adjustments)
Through 9-29-2024	FY 2024
-	-	Amended Annual
Budget
FY 2024	
	-	

5-32103	Other
Total UGU Capital Outlay:	746,052	801,500	800,000

TOTAL UNDERGROUND UTILITIES DIVISION	2,214,355 -	2,309,258	2,384,500 IRRIGATION DIVISION

54,958	54,000	
4,875	4,000	
4,670	4,500	
5,385	5,300	
668	1,000	
1,040	1,000	
918	500	
298	500	

Personnel
5-18001	Regular Salaries	50,189
5-18002	Overtime	1,679
5-18003	FICA	3,716
5-18004	Retirement Contributions	4,688
5-18008	Uniforms	489
5-18009	Training & Education Costs	264
5-18010	Annual PTO	-
5-18011	Cell Stipend		220 
Total IRR Personnel: 	61,244 	72,812	70,800

IRR Operating

30,000
25,000
500
3,000
150,000
20,000
500

5-33001	Other Contractual Services	23,565	33,515
5-33002	Operations & Maintenance Services	20,892	39,859
5-33003	Laboratory Services	-	266
5-33004	Operating Supplies	1,222	7,655
5-33005	Electricity Services	134,562	185,300
5-33008	Maintenance - Irrigation	16,770	31,202
5-33010	Chemicals 	 	532  
Total IRR Operating: 	197,012 		298,329 		229,000 

-
-
-

Capital Outlay IRR
5-33101	Equipment	-	-
5-33102	Building	-	-
5-33103	Other	-	-
	Total IRR Capital Outlay:	-		-		-	
TOTAL IRRIGATION DIVISION	197,012	-	371,141	299,800	
	
SHOP & MAINTENANCE OPERATIONS DIVISION
Personnel					
5-40001	Regular Salaries	130,067		141,007		140,000	
5-40002	Overtime	8,322		7,733		10,000	
5-40003	FICA	10,671		11,556		12,000	
5-40004	Retirement Contributions	12,669		13,387		14,000	
5-40013	Uniforms	603		1,392		1,000	
5-40015	Training & Education Costs	499		4,595		2,000	
5-40016	Annual PTO	1,249		1,846		2,000	
5-40017	Cell Stipend		165 		468		500	
Total Shop & Maintenance Personnel: 	164,243 	181,984	181,500

Shop & Maintenance Operating	
5-41001	Operations & Maintenance Svc	11,447	15,095	14,000	
5-41002	Disposal Fees	1,121	1,951	1,500	
5-41003	Operating Supplies	5,277	6,375	7,000	
5-41006	Machinery & Equipment		8,526 		11,278 	11,000	
Total Shop & Maintenance Operating: 	26,370 		34,699 		33,500 
Capital Outlay Shop & Maintenance	
5-41101	Equipment		3,819	4,000	5,000	
5-41102	Building		2,478	2,500	4,000	
5-41103	Other		-	-	-	
		Total Shop & Maintenance Capital Outlay:	6,297	6,500	9,000	
						
TOTAL SHOP & MAINTENANCE OPERATIONS DIVISION	196,911	-	223,183		224,000	
						
Total Operating Expenses		7,416,317 			8,499,252 			8,228,600 	
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 2024	
-	
210,000	
337,095	
1,270,000	
388,385	
285,000	
	84,075 	
	2,574,555 	

	
Amended Annual
Budget	
FY 2024	
-	
210,000	
337,095	
1,270,000	
388,385	
285,000	
84,075	
2,574,555	

CAPITAL IMPROVEMENT & TRANSFERS		
Capital Improvement Program - W&S	-	
Required R&R Transfer to Capital (5%)	481,267	
Additional R&R Transfer for CIP's	200,000	
Capital Improvement Program - WWTP Expansion Transfer			- 	
TOTAL CI & TRANSFERS EXPENSES: 		681,267 	

5-28127

-

FY 2024 Actual	
	Through 9-29-2024	
Cost of Issuance	-	
Principal 2014 Bond Issue Refi of 2004	210,000	
Interest 2014 Bond Issue Refi of 2004	337,095	
Principal 2011 Bond Issue	1,270,000	
Interest 2011 Bond issue	388,385	
Principal 2013 Bond Issue	285,000	
Interest 2013 Bond issue		84,075 	
TOTAL DEBT SERVICE:		2,574,555 	
RATE STABILIZATION		
Transfer Out to Rate stabilization Fund	-	
Rate stabilization Fund Interest		32,653 	
TOTAL RATE STABILIZATION SERVICE:		32,653 	

-	
32,653	
32,653	

	30,000 
	30,000 

-	
481,267	
200,000	
           - 	
        681,267 	

- 481,267
200,000
-

681,267

Total Expenses	 
$	10,672,139	$	11,755,074	$	11,484,422	
Total Revenues	
$	10,563,154	$	10,355,593	$	10,563,154	

(108,985)	(1,399,481)	(921,268)	
	
$	7,402,077	$	6,111,581	$	6,589,794	

Surplus/(Deficit)

Available Operating Cash Balance (Ending)

Available Rate Stabilization Balance (Ending)	$	636,494	

$	633,841	$	636,494

  	

FY 2024 Actual
 Through 9-29-2024 *

Annual Budget (with adjustments)
	FY 2024	

Amended Annual Budget
	FY 2024	

CHANGE FROM ORIGINAL TO
 AMENDED BUDGET 

ADD REVENUES:

Estimated Beginning Fund Balance	1,912,496	1,912,496

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

-	
481,267	
200,000	
          -		

-	
481,267	
200,000	
-		

0.00%	
0.00%	

1,912,496

-	
481,267	
200,000	
-		

TOTAL REVENUES AVAILABLE	2,593,763	2,593,763	2,593,763	0.00%

315,833	
274,400	
33,660	
29,700	
500,000	
100,000	

-	
10,000	
-	
-	
5,000	
15,000	
-	
-	
350,000	

400,000	
300,000	
35,000	
30,000	
600,000	
25,000	
-	
-	
10,000	
-	
-	
2,000	
15,000	
-	
-	
200,000	
-	
50,000	

DEDUCT EXPENDITURES:		
SW001	5-37007	Lift Station Renewal & Replacement	355,727	
SW037	5-37009	Emergency Renewal & Replacement Projects	286,787	
SW047	5-37013	Structural Repairs Manholes	30,528	
SW049	5-37004	Protective Coating Manholes	25,348	
SW064	5-37006	Replacement Meters	573,887	
SW066	5-37020	WWTF Plant Painting & Sealing of Tanks	-	
SW068	5-37021		-	
SW069	5-37018	Irrigation Ph 1 -Improve Existing WWTP Pump Station	-	
SW073	5-37027	Replacement Backflow Preventers	5,938	
SW078	5-37028	WTP Painting and Tank sealing	-	
SW081	5-37029	WTP Calcite Tank Project	-	
SW084	5-37031	Potable Water Flushing Devices	-	
SW085	5-37032	Irrigation (Association) Emergency R&R Projects	9,808	
SW087	5-37034	Irrigation SCADA Conversion	-	
SW091	5-37038	Irrigation Automatic Flushing Devices	-	
SW092	5-37039	Repaving Utility site	162,232	
SW096	5-37043	SCADA PLC Upgrade	-	
SW097	5-37044	Sand Filter Replacement and Upgrade	-	

26.65%	
9.33%	
3.98%	
1.01%	
20.00%	
-75.00%	
0.00%	
0.00%	
0.00%	
0.00%	
0.00%	
-60.00%	
0.00%	
0.00%	
0.00%	
-42.86%	
0.00%	
-72.22%	

180,000

TOTAL EXPENDITURES	1,450,256	1,813,593	1,667,000	-8.08%

FUND BALANCE, SEPTEMBER 30		1,143,507  	780,170  	926,763 

*	Note: 2024 Actuals from 10-1-2023 through 9-29-2024. We are still receiving September 2024 invoices.	

-	
-	
175,000	

Interest Revenues	
Impact Fee Revenues	
Additional Funding Required	

DEDUCT EXPENDITURES:	
SW076	5-38014	Clearwell/Transfer Pump Expansion	
SW077	5-38012	Main Water Line Extension	
SW098	5-38015		

-	
-	
152,924	

0.00%	
0.00%	
9.38%	

	
FY 2024 Actual
 Through 9-29-2024 * 		Annual Budget
(with adjustments)
	FY 2024		Amended
Annual Budget
	FY 2024		CHANGE FROM
ORIGINAL TO
	AMENDED		
	Estimated Beginning Fund Balance	675,311		675,311	675,311		
ADD REVENUES:		
64,973		
52,362	
64,973	
24.08%	
		445,703
-		445,703
-	445,703
-	0.00%	
							
	TOTAL REVENUES AVAILABLE	1,185,987		1,173,376	1,185,987	1.07%	
				-			
							
				160,000			
	
TOTAL EXPENDITURES	
152,924		
160,000	
175,000	
9.38%	
TRANSFERS:				

				
			
	FUND BALANCE, SEPTEMBER 30		1,033,063 			1,013,376 		1,010,987 		

*	Note: 2024 Actuals from 10-1-2023 through 9-29-2024. We are still receiving September 2024 invoices.	

FY 2024 Actual
 Through 9-29-2024 * 

Annual Budget (with adjustments)

SW067	5-39010	WWTF Reuse Filter Project	

	FY 2024	

Amended Annual Budget

140,052

21,784	
371,430	

	FY 2024	

CHANGE FROM ORIGINAL TO
 AMENDED BUDGET

ADD REVENUES:

Estimated Beginning Fund Balance	140,052	140,052

Interest Revenues	
Impact Fee Revenues	

21,784	
371,430	

14,675	
317,523	

48.44%	
16.98%	

TOTAL REVENUES AVAILABLE	533,266	472,250	533,266	12.92%

DEDUCT EXPENDITURES:		
	-			50,000	0.00%	

TOTAL EXPENDITURES	
-		
-	
50,000	
0.00%	
FUND BALANCE, SEPTEMBER 30		533,266 			472,250 		483,266 		

*	Note: 2024 Actuals from 10-1-2023 through 9-29-2024. We are still receiving September 2024 invoices.	

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

FY 2024 Actual **	
Through 9-29-2024	

Annual Budget (with adjustments)	
FY 2024	

Amended Annual Budget	
FY 2024	

2-04001	
2-04002	
2-04005	

OPERATING REVENUE		
Interest	55,711	
Special Assessments	1,922,237	
Miscellaneous Revenue (Prepayments)	-	
Total Revenues	$	1,977,948	

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

55,711		
1,922,237		
-		
$  1,977,948		

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

OPERATING EXPENSES		
Debt Service		
Assessment Fees	44,437	
Banking Services	8,170	
Principal 2013	1,765,000	
Interest 2013	105,869	
Miscellaneous Expense	5,180	

45,000	
9,000	
1,765,000	
105,869	
6,000	

40,100	
6,000	
1,765,000	
79,819	
10,000	
        -		
    1,900,919		

Total Expenses	1,928,656	

1,930,869 

Surplus/(Deficit) Before Transfer from		
(to) Operating Reserve	49,291	

165,988	47,078	

TRANSFER FROM (TO) OPERATING RESERVE

Surplus/(Deficit)	$	49,291	$	165,988	$	47,078	

		

*Coverage Provided (Required > 1.10)	1.06	

1.12	1.06

*Net Revenue / Bond Payment Requirements

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

FY 2024 Actual **	
Through 9-29-2024	

Annual Budget (with adjustments)	
FY 2024	

Amended Annual Budget	
FY 2024	

2-04001	
2-04007	

OPERATING REVENUE		
Interest	8,179	
Storm Water Revenue	388,170	
Miscellaneous Revenue (Prepayments)	-	
Total Revenues	$	396,348	

-	
388,270	
	- 	
 $	388,270 	

8,179		
388,170		
-		
$	396,348		

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

OPERATING EXPENSES		
Debt Service		
Assessment Fees	-	
Banking Services	-	
Principal 2014	315,000	
Interest 2014	73,270	
Miscellaneous Expense	-	

-	
-	
315,000	
73,270	
-	

-	
-	
315,000	
73,270	
-	

Total Expenses	388,270	

	388,270		388,270 	

Surplus/(Deficit) Before Transfer from		
(to) Operating Reserve	8,078	

-	8,078	

TRANSFER FROM (TO) OPERATING RESERVE

Surplus/(Deficit)	$	8,078	$	-	$	8,078	

		

*Coverage Provided (Required > 1.10)	1.02	

1.00	1.02

*Net Revenue / Bond Payment Requirements

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

FY 2024 Actual **	
Through 9-29-2024	

Annual Budget (with adjustments)	
FY 2024	

Amended Annual Budget	
FY 2024	

502		
149,414		
-		
-		
$	149,916		

OPERATING REVENUE		
Interest	502	
Special Assessments	149,414	
Bond Proceeds / Cap I & COI	-	
Miscellaneous Revenue (Prepayments)	-	
Total Revenues	$	149,916	

5	
155,434	

2-04002

	- 	
 $	155,439 	

OPERATING EXPENSES		
Debt Service		
Assessment Fees	-	
Banking Services	-	
Principal 2021-2	125,000	
Interest 2021-2	24,414	
Miscellaneous / COI Expense	-	

4,000	
3,000	
125,000	
23,439	
-	

1,000	
1,000	
125,000	
24,414	
-	

Total Expenses	149,414	

	155,439		151,414 	

Surplus/(Deficit) Before Transfer from		
(to) Operating Reserve	502	

-	(1,498)	

		

TRANSFER FROM (TO) OPERATING RESERVE

Surplus/(Deficit)	$	502	$	-	$	(1,498)	

**	Note: 2024 Actuals from 10-1-2023 through 9-29-2024. We are still receiving September 2024 invoices.	

District Wide Stormwater Improvement	
FY 2024 BUDGET	

FY 2024 Actual
 Through 9-29-2024 * 

Annual Budget (with
adjustments) FY
	2024	

Amended Annual
  Budget FY 2024 

CHANGE FROM
ORIGINAL TO
  AMENDED BUDGET 

Estimated Beginning Fund Balance	171,599	171,599	

	
171,599	
-	

ADD REVENUES:
Interest Revenues	16,232	
Loan Revenues	-	
Additional Funding Required		-		

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

TOTAL EXPENDITURES	-	

13,776	
-	
         -		

 
16,232
-
	-	

0.00%	
0.00%	

TOTAL REVENUES AND FUNDS AVAILABLE	187,831	185,375	187,831	

0.00%

-		50,000 	0.00%

-	50,000	0.00%

FUND BALANCE, SEPTEMBER 30		187,831 			185,375 			137,831 	

Note: 2024 Actuals from 10-1-2023 through 9-29-2024. We are still receiving September 2024 invoices.