St. Lucie West Services District
Final Budget
For Fiscal Year Ending September 30, 2021

August 7, 2020

Honorable Vince D’Amico, Chairman and Members of the Board of Supervisors St. Lucie West Services District
450 SW Utility Drive
Port St. Lucie, FL 34986

RE:	St. Lucie West Service District FY 2021 Proposed Annual Budget and FY 2021-2025 Capital Improvement Plan

Dear Honorable Chairman and Supervisors:

I am pleased to present the annual budget for FY 2021 and the FY 2021-2025 Capital Improvement Plan.

The attached budget addresses the operations and maintenance, debt service and capital improvement requirements for both the Utility operations, General, Capital Project and Debt Service Funds of the District.

Many improvements were accomplished or encumbered in Fiscal Year 2020 and some of the major projects that were completed were:

Several lift stations will be rehabilitated with fencing, driveways and electrical panels replacement proposed for FY 2020. The lift station restoration project effort will be continued throughout the next several years to ensure that all lift stations are upgraded.
The Lake Harvey stormwater expansion project was completed in November 2017 and staff will continue to work with the City of Port St. Lucie on a passive park use and landscaping plan
The Main Reuse Irrigation Pump Station construction was completed in FY2020.
The Lake Charles Irrigation pump station improvements moved to FY2021.
The Calcite tank project moved to FY2021
The Clear-well and transfer pump moved to FY2021
The meter replacement project planned to be completed in FY2021
Fiscal Year 2021 reflects positive account activity trends and the recent Refunding of Bonds have placed the District in a better financial position. The refinancing of the bonds saved the District over $21,500,000 in debt service while not extending the terms. The District has not raised the Utility Rates since FY2010 due to efficient budgeting and innovative cost saving measures, the proposed budget reflects no
450 S.W. Utility Drive ● Port St Lucie, FL 34986 ● Office (772) 340-0220 ● Fax (772) 871-5771

increase for the 2021 FY. The Proposed Budget also includes no increase in Maintenance Assessments for the 2021 FY.

The budget for FY 2021 continues with the five-year forecasting of the District’s financial needs. Looking out over five years, rather than just the upcoming budget year, shows the impact of the immediate operating budget and the effect on the District’s future fiscal health. Immediate decisions, such as whether to spend from our fund balance to pay for a project, can now be aided by a longer-term perspective.

General Fund

$5,000,000

$4,500,000

$4,000,000

$3,500,000

$3,000,000

$2,500,000

$2,000,000

$1,500,000

$1,000,000

$500,000

$-

FY 2019	FY 2020
                         Total Revenues

FY 2021	FY 2022
                         Total Expenses

FY 2023

FY 2024

FY 2025

                Available Operating Cash Balance (Ending)

Trends in the General Fund revenues listed below, depict expenditures and reserves in the top graph, while Unreserved Fund Balance, as a percentage, is depicted in the bottom graph.

	

	

Unreserved Fund Balance as a % of Total
Expenditures

120%

100%

80%

60%

40%

20%

0%

FY 2019	FY 2020	FY 2021	FY 2022	FY 2023	FY 2024	FY 2025

Trends in the Utility Fund revenues listed below, depict expenditures and reserves in the top graph, while Unreserved Fund Balance, as a percentage, is depicted in the bottom graph.

$14,000,000

Utility Fund

$12,000,000

$10,000,000

$8,000,000

$6,000,000

$4,000,000

$2,000,000

$-

FY 2019

FY 2020
Total Revenues

FY 2021
Total Expenses

FY 2022
Total Operating Expenses

FY 2023

FY 2024

FY 2025

          Available Operating Cash Balance (Ending)

Unreserved Utility Fund Balance as a % of Total
Expenditures

80%

70%

60%

50%

40%

30%

20%

10%

0%

FY 2019

FY 2020

FY 2021

FY 2022

FY 2023

FY 2024

FY 2025

The District has a five-year Utility and General Fund Capital Improvement Plan (CIP). By planning for capital needs over a five-year period the District will be able to see what the upcoming needs are, and what resources will be available to meet those needs. The Capital Improvement Plan (CIP) is broken down into four categories; the General Fund Renewal and Replacement Fund, Utility Renewal and Replacement Fund, Water Connection Fee Fund, and Wastewater Connection Fee Fund during the five-year period. You will find a brief description, cost breakdown and source of funding for each of the projects identified in the FY 2021-2025 CIP Plan. The CIP worksheets contain projects that have been identified by the District office and Utility plant management teams. A significant number of these projects and related dollars have been identified as Utility Renewal & Replacement projects (approximately

$1,432,110). According to the Bond indenture, 5% of the previous year’s revenues are required to be transferred to the R&R fund from the Revenue (operating) Fund to be spent for this purpose. Ultimately the additional requested funds come out of the Utilities Revenue Fund. The Utility Renewal and Replacement Fund reflects a fund balance over $935,000 for FY 2021. The General Fund Renewal and Replacement Fund reflects $253,557 in Stormwater improvement projects with a fund balance over $177,000.

We are currently in the process of completing a Revenue Sufficiency Analysis. This study is very important to aid in the adoption of rate increases in the upcoming years. In order to be able to continue with the CIP effort, the District’s Utility system may need to provide additional revenues to fund future projects.

I believe the Department Heads and Staff have tried to address the concerns of the Board and have been diligent in keeping expenditures down while providing quality service to the residents throughout the year. I would like to thank the Staff for all their hard work in addressing these major issues.

We respectfully submit the FY 2021 budget for your review and consideration.

Sincerely,

Dennis M. Pickle
Dennis M. Pickle District Manager

ST. LUCIE WEST SERVICES DISTRICT
FY 2020/2021 BUDGET

TABLE OF CONTENTS

Budget Summary
Budget Summary	1
General Fund
General Fund Budget Overview	2
General Fund Revenues & Expenditures	4
General Fund Budget Summary	6
General Fund Budget & Five-Year Operating Forecast	7
General Fund Renewal & Replacement Summary	17
General Fund Budget Account Descriptions and Assumptions	18
Water & Sewer Fund
Water & Sewer Fund Budget Overview…	26
Water & Sewer Fund Revenues & Expenditures	28
Water & Sewer Fund Budget Summary	30
Water & Sewer Fund Budget & Five-Year Operating Forecast	31
Water & Sewer Fund Account Descriptions and Assumptions	43
Water & Sewer Fund Capital Funding Revenue & Expenditures	53
Water & Sewer Fund Renewal & Replacement Fund	54
Water & Sewer Fund Water Connection Fee Fund	55
Water & Sewer Fund Wastewater Connection Fee Fund	56
Other Funds
Debt Service Fund – Water Management Benefit Series 2013 & 2014 Five-
Year Operating Forecast	57

BUDGET SUMMARY	
St. Lucie West Services District - Fiscal Year 2021	

ESTIMATED REVENUES		

GENERAL FUND	

DEBT SERVICE	

CAPITAL PROJECTS	

UTILITY FUNDS	

CONNECTION FEE FUNDS	

TOTAL ALL FUNDS	
Non-Ad Valorem WMB Assessment	$194 per ERU Until 2025	$ 2,066,907				$	2,066,907	
Non-Ad Valorem Special Maintenance Assessment	$106 per ERU	$ 1,072,389					$	1,072,389	
Storm Water Drainage Fees From City		$ 1,828,032					$	1,828,032	
City Special Assessment for Bond		$	391,138					$	391,138	
Other General Fund Revenues		40,679					$	40,679	
Utility Rate Revenues					$	8,646,767		$	8,646,767	
Other Utility Fund Revenues					$	682,778		$	682,778	
General Fund R&R		$	-	
Storm Water Drainage Fees From City - To R&R		$	8,862	
Utility Fund R&R		$	-	
Water Connection Fee Fund						$	3,902	$	3,902	
Wastewater Connection Fee Fund						$	3,179	$	3,179	
TOTAL SOURCES		$ 3,332,238	$ 2,066,907	$	8,862	$	9,329,545	$	7,081	$	14,744,633	
Transfer In From General Fund			391,138	$	173,619			$	564,757	
Transfer In for Utility Fund R&R				$	941,653			$	941,653	

TOTAL REVENUES & TRANSFERS IN	$ 3,332,238	$ 2,458,045	$	1,124,134	$	9,329,545	$	7,081	$	16,251,043	
	
EXPENDITURES	
General Fund	$ 3,254,274					$	3,254,274	
General Fund Personnel	$ 2,136,278						
General Fund Operating	$	929,996						
General Fund Capital Outlay	$	188,000						
General Fund R&R			$	253,557			$	253,557	
Utility Operating Fund				$	5,956,311		$	5,956,311	
Utility Fund Personnel				$	2,827,297			
Utility Fund Operating				$	3,050,764			
Utiity Fund Capital Outlay				$	78,250			
Debt Service		$ 2,318,601		$	2,597,445		$	4,916,046	
Utility Fund R&R			$	1,432,110			$	1,432,110	
Water Connection Fee Fund					$	1,200,000	$	1,200,000	
Wastewater Connection Fee Fund					$	-	$	-	
TOTAL EXPENDITURES	$ 3,254,274	$ 2,318,601	$	1,685,667	$	8,553,756	$	1,200,000	$	17,012,298	
Transfer Out to General Fund R&R	$	173,619					$	173,619	
Transfer Out to 2014 Bond	$	391,138					$	391,138	
Transfer Out to Utility Fund R&R				$	941,653		$	941,653	
TOTAL EXPENDITURES AND TRANSFERS OUT	$ 3,819,031	$ 2,318,601	$	1,685,667	$	9,495,409	$	1,200,000	$	18,518,708	
Fund Balance/Reserves	$ 2,336,710		$	1,676,515	$	4,402,000	$	1,593,965	$	10,009,190	

NET ENDING BALANCE	$   1,849,917	$	139,444	$	1,114,982	$	4,236,136	$	401,046	$	7,741,525

SLWSD Final Budget FY 2021 (9-1-2020)	Page 1

ST. LUCIE WEST SERVICES DISTRICT
GENERAL FUND BUDGET OVERVIEW
Budget Discussion

The budget is an annual process that involves the Board of Supervisors, the District Manager and staff, operations and billing personnel, engineers and others. This process must first consider anticipated revenues we will receive from operations to determine the resources available to be budgeted. First claim on the resources will be the essential costs necessary for the proper operation and maintenance of the general fund operations. Any remaining funds may then be utilized for the capital improvement program and remaining needs.

In the Governmental Funds, separate accounting funds are set up for the bonded debt service and proceeds from bond issues. There are three such funds at St. Lucie West Services District. These three funds are shown on the last three pages of this budget. Separate assessments on the District property owners are assigned exclusively for the Water Management Benefit Series 2013 and the Cascades Series 2010 Debt Service Funds. The proceeds of these assessments can be used for no other purpose than the debt service of these two bond issues. In 2010 the  District refunded the Water Management Benefit Series 2010 bond at a savings of $16.00 per ERU per year through 2025 the total savings was $6,208,920 and did not extend the term.

We have divided the general fund budget into two parts: the operating budget and the capital budget.

The capital budget is for infrastructure improvements, system expansion to handle customer growth, renewal and replacements, service extensions, additions, or extraordinary repairs. The addition of a Renewal and Replacement Fund will be utilized to fund these projects.

We anticipate finishing the current fiscal year with a deficit due to the new administration  office. We are budgeting for a deficit in FY 2021 due in part to Capital Outlay purchases and transfer to R&R Fund for stormwater repairs. The General Fund for both FY 2020 and 2021 will have a fund balance exceeding $1,800,000. This also means that the District will have sufficient cash flow to carry operating costs until the General Fund starts receiving revenue from the maintenance assessments in November and the Storm Water Fees from the City of Port St. Lucie in January.

Certain decisions, especially in the capital improvement program, made during the budget process have an impact which extends to multiple fiscal years and not only the year for which the budget is approved. In order to demonstrate this impact, five (5) year forecasts have been developed for each system for both the operating and capital budgets.

Assumptions Used in Preparing the Budget

Inflation – The following inflationary rates are utilized; for the regular salaries line item the rate increased to 2.5% for FY 2021 and was based upon the change in the U.S. Bureau of Labor Statistics Consumer Price Index - All Urban Customers, U.S. City Average, Services, for most other line items, where applicable, a general inflationary rate of 2% is utilized. There are some

exceptions such as health insurance 5.5% this year, and liability insurance 2.0% this year for which national projections call for continuing increases. Energy costs are expected to grow at an inflation rate of 1.0% for FY 2021 as well.

Rate Adjustment – The Special Assessment rate of $106.00 per ERU proposed within this year’s budget for FY 2021 which reflects no increase over the FY 2020 Budget.

The ERU numbers are expected to remain the same in FY 2021. We expect revenues in most categories to remain the same per year for each of the next five years. Fiscal year 2021 reflects no increase but 2022 and 2023 reflect a $10.00 per ERU increase in assessments and FY2024 and FY 2025 reflect a $16.00 per ERU increase in assessments.

Capital Improvement Program

The capital improvement program has several items for your review. In a continuation of the previous years funding practices for capital items, we are proposing to pay for the capital items directly rather than financing the purchase over a number of years. The typical interest rates charged for lease financing are significant, and therefore the District can save a significant amount by purchasing the items. All equipment purchase will be paid for outright at the time of purchase.

A summary of the funding sources for all system capital projects budgeted in FY 2021 are as follows: The Aquatics Division is requesting the replacement of a Mule for $10,000; The Administration Division is requesting the replacement of the Ford Focus which will be split with the Utility Fund and replace a Ford F-150 truck; The Exotic Plant Removal Division has $68,000 for the replacement of a Bandit Chipper. The Stormwater Division is budgeting $50,000 for the replacement of a 9960 Tractor and $10,000 for the replacement of a Kawasaki Mule. The Shop Division is requesting $5,000 for a tire balancer. The General Fund Renewal and Replacement Fund Project is for emergency storm water projects in the amount of $253,557. The total for the list of capital R&R items is $233,557 in the General Fund for FY 2021 and will leave a fund balance of over $177,000.

FISCAL YEAR 2021

ST LUCIE WEST SERVICES DISTRICT GENERAL FUND - REVENUES AND EXPENDITURES

Project Maintenance Fees 1.21%
Interest 0.00%

Permit Fees 0.00%

Miscellaneous Fees 0.00%

City for Stormwater Bond Payment 11.97%

Special Assessments 32.10%

Storm Water Drainage Fees 54.71%

TOTAL REVENUES	$ 3,341,100

PERCENT	
     REVENUES		

    TOTALS 

Storm Water Drainage Fees	
Special Assessments	
City for Stormwater Bond Payment	
Interest	
Project Maintenance Fees	
Permit Fees	
Miscellaneous Fees	

1,828,032	
1,072,389	
400,000	
110	
40,569	
-	
 	-		

54.7%	
32.1%	
12.0%	
0.0%	
1.2%	
0.0%	
0.0%	

TOTAL OPERATIONAL REVENUE	$ 3,341,100	100.0%	

GENERAL FUND PRIOR YEARS BALANCE	
$ 2,336,710		

FISCAL YEAR 2021

ST LUCIE WEST SERVICES DISTRICT GENERAL FUND - REVENUES AND EXPENDITURES

1%

3%
1%
5%
4%	

0%
1%

13%	

0%

0%	

10%				

Aquatics Division	
							Stormwater Maintenance Division	
				0%			Administration Division	
							Exotic Plant Removal Division	
					14%		Finance	
						17%	Capital Improvement Projects R&R Fund

Legal Services	
							Shop Operations	
					31%		Engineering Services

District Manager	
							Board of Supervisors	
							Clerk to the Board	
							Pollution Control	
							Debt Service 2014 Bond	
							Grant Management	
TOTAL EXPENDITURES				$ 3,827,893	

PERSONNEL	
OPERATING	CAPITAL 
OUTLAY	
    TOTALS 	

PERCENT

 EXPENDITURES

Aquatics Division	363,081	157,085	10,000	530,166	
Stormwater Maintenance Division	403,515	174,654	60,000	638,169	
Administration Division	928,356	201,588	45,000	1,174,944	
Exotic Plant Removal Division	318,426	126,317	68,000	512,743	
Finance		150,188		150,188	
Capital Improvement Projects R&R Fund				182,481	
Legal Services		30,219		30,219	
Shop Operations	65,321	27,964	5,000	98,285	
Engineering Services		34,499		34,499	
District Manager	44,661	10,663		55,324	
Board of Supervisors	12,918	2,611		15,529	
Clerk to the Board		12,970		12,970	
Pollution Control		-		-	
Debt Service 2014 Bond				391,138	
Grant Management		 	1,238			1,238 	

13.85%	
16.67%	
30.69%	
13.39%	
3.92%	
4.77%	
0.79%	
2.57%	
0.90%	
1.45%	
0.41%	
0.34%	
0.00%	
10.22%	
 	0.03%	

TOTAL EXPENDITURES	$ 2,136,278	$ 929,996	$ 188,000	$ 3,827,893	

100.00%

St. Lucie West Services District General Fund Budget Summary

 	FY 2019		
 	ACTUAL		

 	FY 2020	    		
ORIGINAL BUDGET    		

FY 2020		
ESTIMATE		

 	FY 2021		
     PROPOSED		

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

1,072,389	
1,828,032	
400,200	
 	74,609 	

1,072,389	
1,828,032	
400,000	
 	40,669 	

1,072,389	
1,828,032	
400,000	
 	52,153 	

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

TOTAL OPERATING REVENUES	3,375,230	3,341,090	3,352,574	3,341,100	
FUND BALANCE, October 1	3,393,054	3,536,726	3,536,726	2,336,710	
TOTAL REVENUES AND FUNDS AVAILABLE	6,768,284	6,877,816	6,889,300	5,677,810	

DEDUCT EXPENDITURES:	
Board of Supervisors	
District Manager	
Finance	
Grant Management	
Clerk to the Board	
Legal Services	
Engineering Services	
Pollution Control	
Administration Division	
Aquatics Division	
Stormwater Maintenance Division	
Exotic Plant Removal Division	
Shop Operations	
Capital Improvement Projects R&R	
Capital Debt Service 2014 Bond	

12,414	
34,975	
121,079	
-	
11,135	
21,900	
9,832	
-	
968,974	
521,609	
632,845	
310,208	
103,041	
95,323	
388,223	

15,473	
53,975	
141,295	
1,208	
12,653	
34,482	
38,658	
-	
1,765,881	
680,511	
713,046	
378,164	
102,510	
103,528	
390,091	

15,473	
53,975	
159,997	
1,208	
12,653	
29,482	
33,658	
-	
1,786,115	
656,695	
769,524	
437,506	
102,685	
103,528	
390,091	

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

TOTAL EXPENDITURES	3,231,558	4,431,475	4,552,590	3,827,893

FUND BALANCE, SEPTEMBER 30	 	3,536,726 	2,446,341 	2,336,710 	1,849,917 

ST. LUCIE WEST SERVICE DISTRICT GENERAL FUND
FIVE YEAR OPERATING FORECAST

	
General Fund Balance (Beginning)	

 	

Actual	
FY 2019	

3,393,054	

 	

Actual YTD	
Estimate EOY	
FY 2020	FY 2020	
		
3,536,726	3,536,726	

Orig. Budget	
FY 2020	

Final Amended
Budget	
FY 2020	

Budget	
FY 2021	

3,536,726	3,536,726	2,336,710

OPERATING REVENUE		
Permit Fees	-	
Grant Revenue	-	
Miscellaneous Fees	-	
Storm Water Drainage Fees From City	1,828,032	
Project Maintenance Fees	40,569	
Interest	161	
Special Maintenance Assessments	1,072,389	
Interfund Transfers	-	
Miscellaneous Income	33,879	
WMB Prepayment	-	
Land Sale	-	
Stormwater Drainage from City for Bond	388,423	
Stormwater Drainage from City for Lake Harvey R&	11,777	
Total Revenues	$	3,375,230	

1-04001
1-04002
1-04003
1-04004
1-04005
1-04006
1-04007
1-04008
1-04009
1-04010

1-04012
1-04014

-	
-	
-	
1,828,032	
40,569	
100	
1,072,389	

11,484

-	
-	
-	
1,828,032	
40,569	
110	
1,072,389	
-	
-	
-

391,138
8,862	
  $	3,341,100		

-	
-	
-	
1,828,032	
40,569	
100	
1,072,389	
-	
-	
-	

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

1,769,497		
		
68		
1,066,953		
11,484		

200,000		
 			
  $	3,048,002 	  $		

8,286		
634		
 	816 		
 	9,736 		

-		
249		
36,546		
 			
 	36,795 		

18,503		
223		
53,632		
 	42,766 		
 	115,124 		

 	- 		

4,625		

-
-
390,091	390,091
 	9,909	 	9,909 

OPERATING EXPENSES		
 Board of Supervisors		
Executive Salaries	10,657	
FICA	815	
Board Meeting Expenses	941	
TOTAL BOARD OF SUPERVISORS	12,414	

1-05001
1-05002
1-05015

3,352,574 

  $	3,341,090 

 	15,529	

12,000
918
2,611

	
	
12,000	
951	
 	1,224 	
 	14,175 	

12,000	
918	
 	2,555 	
 	15,473 	

12,000	
918	
 	2,555 	
 	15,473 	

District Manager		
Assessment Fees & Costs	8,299	
Operations & Maintenance Services	676	
Management Contract	26,000	
Travel & Per Diem	-	
TOTAL DISTRICT MANAGER	34,975	

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

Finance		
Dissemination Agent	-	
Arbitrage	-	
Accounting Services	29,470	
Auditing	11,793	
Banking Services	323	
Property & Casualty Insurance	55,428	
Property Taxes & Assessments	24,064	
TOTAL FINANCE	121,079	

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

Grant Management		
Contractual Services -GM	-	
TOTAL GRANT MANAGEMENT	-	

1-12001

Clerk to the Board		
02	Other Contractual Services	7,616	

1-130

8,000	8,528

8,741	
1,076	
44,661	
846	
 	55,324		

8,528	
1,050	
43,572	
 	825 	
 	53,975 	

374	1,050
45,319	43,572
 	-	 	825 

 	53,693   - 	53,975 

2,030	
1,858	
32,061	
13,056	
694	
67,532	
 	24,064 	
 	141,295 	

2,030	2,030	
1,858	1,904	
32,061	32,863	
13,056	13,382	
694	711	
67,532	56,532	
 	42,766 	42,766	
 	159,997 	 	150,188		

-
- 27,755
335
- 53,762
 	42,766 

 	124,618 

 	1,238	

1,238

 	-	1,208	1,208 
 	-   -	1,208   -	1,208 

9,063

6,938	8,842	8,842

ST. LUCIE WEST SERVICE DISTRICT GENERAL FUND

Budget FY 2021	
887
1,434
1,586	
 	12,970		

FIVE YEAR OPERATING FORECAST

Actual FY 2019		
Actual YTD FY 2020		
Estimate EOY FY 2020		
Orig. Budget FY 2020	Final Amended Budget
FY 2020			
1-13004	Postage & Freight	940		396		594		865	865			
1-13005	Printing & Binding	1,673		786		1,179		1,399	1,399			
1-13007	Legal Ads	906		 	637 		 	956 		 	1,547 	 	1,547 			
	TOTAL CLERK TO THE BOARD	11,135		 	6,444 		 	9,667 		 	12,653 -	 	12,653 			

Legal Services						
1-19001	General Counsel	20,129	8,438	12,657	31,271	26,271	26,928		
1-23001	Special Counsel	1,771	 	1,088 	 	1,632 	 	3,211 	 	3,211 	3,291		

 	9,526 

 	3,177 
 	3,177 

 	- 
 	- 

207,379
1,365
18,524
20,583
338,288
18,996

1,057
861
4,971

 	260 
 	612,284 

47,294
3,294
2,935
6,749
565
2,069
(204)
71
- 3,484
15,455
4,022
2,859
2,904
6,599

TOTAL LEGAL COUNSEL	21,900

 	14,289   - 	34,482    - 	29,482 

 	30,219	

Engineering Services
1-26002	Engineering Services	9,832

TOTAL ENGINEERING	9,832

 	4,766	 	38,658	 	33,658 

34,499
 	34,499	

 	4,766   - 	38,658    - 	33,658 

Pollution Control
1-29002    Regulatory & Permit Fees	-

TOTAL POLLUTION CONTROL	-

 	-	 	-	 	-	

-
 	-	

 	-   - 	-   - 	- 

ADMINISTRATION DIVISION
Personnel
1-15001	Regular Salaries	249,460
1-15002	Overtime	2,477
1-15003	FICA	19,190
1-15004	Retirement Contributions	22,539
1-15005	Health/Life/Dental Insurance	362,094
1-15006	Workers Comp	21,575
1-15007	Unemployment Insurance	-
1-15010	Uniforms	724
1-15012	Training, Cont. Educ., and Licensing	775
1-15013	Vehicle Allowance	6,814
1-15014	Annual PTO	-
1-15015    Cell Stipend	 	- 
Total Administration Personnel: 	685,648 ADMIN Operating
1-33001	Other Contractual Services	46,317
1-33002	Website Maintenance	3,630
1-33004	Water - Irrigation	2,982
1-33005	Telephone & Cell Service	8,228
1-33006	Postage & Freight	976
1-33007	Electricity Services	2,585
1-33010	Equipment Leasing	4,786
1-33011	Administration Maintenance	981
1-33018	Contingencies - Hurricane	7,081
1-33019	Office Supplies	3,268
1-33020	Fuel & Lubricants - Vehicle	27,834
1-33021	Operating Supplies and Expenses	3,601
1-33022	Computer Software	295
1-33023	Computer Hardware/ Supplies	9,772
1-33024	Fuel & Lubricants - Equipment	12,498
1-33025	Minor Construction Expenses	900

311,069
2,048
27,786
30,875
455,000
28,494
- 1,762
1,292
7,457
- 390

319,792
1,440
28,948
32,832
455,740
22,032
2,005
1,762
2,616
7,200
5,395
1,007

314,792
2,440
28,642
32,472
455,740
22,032
2,005
1,762
2,116
7,200
5,395
1,007

334,662
2,501
30,262
34,364
480,806
23,469
2,055
1,806
4,669
7,200
5,530
1,032

 	866,173	880,769	875,603	928,356 

78,700
6,117
4,029
12,921
1,130
4,911
3,557
2,871
20,400
5,624
33,181
7,198
4,858
2,500
13,591
-

70,941	77,780	76,780
4,941	6,997	5,997
3,950	3,950	3,950
10,124	12,668	12,668
848	1,108	1,108
3,104	5,090	4,590
3,487	3,487	3,487
107	3,315	2,815
-	20,400	20,400
5,226	3,987	5,487
23,183	36,601	31,601
6,033	7,022	7,022
4,289	3,263	4,763
4,356	2,500	4,400
9,899	14,444	12,944
-	-	-

ST. LUCIE WEST SERVICE DISTRICT GENERAL FUND
FIVE YEAR OPERATING FORECAST

Estimate EOY FY 2020		
Orig. Budget FY 2020		Final Amended Budget
FY 2020		
Budget FY 2021	
150,488	202,612	198,012	201,588

- 682,500
-

- 682,500
-

- 712,500
-

45,000
-
-

1-33101
1-33102
1-33103

682,500	682,500	712,500

45,000

 	1,699,161	 	1,765,881	 	1,786,115	1,174,944 

248,838
9,312
19,056
21,153
3,516
2,195
- 164

284,404
20,161
23,614
27,411
3,998
3,353
3,602
514

274,404
19,161
22,772
26,421
3,998
3,353
3,602
514

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

144,874.92	222,884.50

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

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

1-31101
1-31102
1-31103

304,234	367,057	354,225

12,639	11,497	13,497
-	3,175	3,175
8,972	8,527	9,027
8,390	14,047	13,547
87,123	134,634	109,634
 	1,617	 	7,374	 	4,374 

134,200
15,016
-

134,200
-
-

134,200
15,016
-

10,000
-
-

 	118,741	 	179,254	 	153,254 

149,216	134,200	149,216

363,081

13,834
3,254
9,253
13,886
112,375
4,483
 	157,085 

10,000

 	572,191	 	680,511    -	656,695	530,166 

	
Actual FY 2019		
Actual YTD FY 2020	
Total Administration Operating:	135,736	98,096	
Capital Outlay Administration
Equipment Building Other	
- 7,251
140,339	

200,336	
Total Administration Capital Outlay:	147,590		200,336	
				
 	TOTAL ADMINISTRATION	968,974 

AQUATICS DIVISION
Personnel
Regular Salaries	261,588
Overtime	15,161
FICA	20,476
Retirement Contributions	21,471
Uniforms	2,630
Training, Cont. Educ., and Licensing	1,657 Annual PTO		-
Cell Stipend	 	170 
Total Aquatics Personnel: 	323,154 
Aquatics Operating
Operations & Maintenance Svc	10,282
Disposal Fees	1,320
Operating Supplies	6,061
Equipment Maintenance	12,220
Chemicals	101,750
Machinery & Equipment	 	3,730 
Total Aquatics Operating: 	135,364 Capital Outlay Aquatics
Equipment	55,575
Building	7,517
Other	-		 	910,716 	
		
165,892	
		6,208	
		12,704	
		14,102	
		2,344	
		1,463	
		 	109 	
		 	202,822 	
		8,426	
		5,981	
		5,593	
		58,082	
		 	1,078 	
		 	79,160 	
		3,874	
		14,500	
		-	
Total Aquatics Capital Outlay:	63,091		18,374	
TOTAL AQUATICS DIVISION	521,609		300,356	
STORM WATER MANAGEMENT DIVISION
Personnel
Regular Salaries	344,208
Overtime	19,652
FICA	27,059
Retirement Contributions	32,689
Uniforms	2,317
Training, Cont. Educ., and Licensing	3,095 Annual PTO		-
Cell Stipend	 	170 
Total Storm Water Personnel: 	429,191 Storm Water Operating
Operations & Maintenance Svc	56,643
Laboratory Services	3,867
Disposal Fees	1,522	

218,004	
	4,533	
	16,261	
	20,041	
	2,070	
	2,639	
	 	144 	
	 	263,692 	
	55,293	
	2,149	
	873	

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

1-34001
1-34002
1-34004

327,006
6,800
24,392
30,062
3,728
3,500
- 216

360,680
19,768
29,627
34,240
3,728
1,804
6,130
701

327,680
16,768
25,572
29,470
3,728
3,554
6,130
701

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

395,704	456,678	413,603
-
75,000	55,931	75,931
3,224	5,350	3,850
1,310	2,165	1,665

72,829
3,946
1,707

403,515

24,666	
7,257	
18,554	
7,226	
5,472	
 	59,000 	
 	122,175 	

ST. LUCIE WEST SERVICE DISTRICT GENERAL FUND
FIVE YEAR OPERATING FORECAST

Actual FY 2019		
Actual YTD FY 2020		
Estimate EOY FY 2020		
Orig. Budget FY 2020		Final Amended Budget
FY 2020		
Budget FY 2021	
1-34005	Operating Supplies	11,108		14,447		19,000		14,287		19,287		19,769	
1-34006	Storm Ditch Maint	-				-		-		-		-	
1-34007	Landscape Materials	24,935		37,461		40,000		35,000		40,000		35,000	
1-34008	Vehicle Maintenance	4,961		2,581		3,872		8,284		6,284		6,441	
1-34009	Equipment Maintenance	18,471		19,705		27,558		21,205		26,205		26,860	
1-34011	Chemicals	1,578	-	565		848		2,766		1,766		1,810	
1-34014	Electricity Services	 	3,823 		 	3,411 		 	5,117 		 	3,380 		 	5,880 		6,292	
Total Storm Water Operating: 	126,907 	 	136,485 	 	175,929 	 	148,368 	 	180,868 	 	174,654 	
Capital Outlay Storm Water						
1-34101	Equipment	76,747	110,053		-		108,000	110,053	60,000	
1-34102	Building	-	43,672		65,000		-	65,000	-	
1-34103	Other - GIS Mapping	-			-		-	-	-	
	Total Storm Water Capital Outlay:	76,747	153,725		65,000		108,000	175,053	60,000	
										
	TOTAL STORM WATER MANAGEMENT DIVISION	632,845	553,902		 	636,633 		713,046	769,524	638,169	
	
EXOTIC PLANT REMOVAL DIVISION									
	Personnel									
1-17001	Regular Salaries	149,607	136,785		205,178		198,621	228,621	257,337	
1-17002	Overtime	4,845	5,151		7,727		5,422	8,422	8,633	
1-17003	FICA	11,565	10,527		15,791		15,863	19,918	20,606	
1-17004	Retirement Contributions	13,860	11,882		17,823		18,364	23,134	23,937	
1-17008	Uniforms	2,144	1,957		2,936		3,185	3,185	3,265	
1-17010	Training, Cont. Educ., and Licensing	213	604		906		1,224	1,224	1,255	
1-17011	Annual PTO	-			-		2,842	2,842	2,913	
1-17012	Cell Stipend	 	- 	 	45 		68		468	468	480	
	Total Exotic Plant Personnel:	 	182,234 	 	166,951 		250,429		245,989	287,814	318,426	
	Exotic Plant Operating							-		
1-35001	Operations & Maintenance Svc	20,204	21,318		30,500			30,666	31,433	
1-35003	Disposal Fees	4,640	2,820		4,230			5,257	5,388	
1-35004	Operating Supplies	15,853	9,395		14,093			16,554	16,968	
1-35006	Vehicle Maintenance	3,258	3,760		5,640			6,726	6,894	
1-35008	Chemicals	4,632	3,346		5,019			6,472	6,634	
1-35010	Maintenance Contracts	 	71,871 	 	28,749 		 	59,000 			 	59,000 	59,000	
	Total Exotic Plant Operating:	 	120,457 	 	69,388 		 	118,482 			 	124,675 	 	126,317 	
	Capital Outlay Exotic Plant												
1-35101	Equipment		-	8,317	10,000	10,000	10,000	68,000	
1-35102	Building		7,517	14,500	15,017	-	15,017	-	
1-35103	Other		-	-	-	-	-	-	
		Total Exotic Plant Capital Outlay:	7,517	22,817	25,017	10,000	25,017	68,000	

	TOTAL EXOTIC PLANT REMOVAL DIVISION	310,208	259,156		 	393,928 		378,164	437,506	512,743	
	
SHOP OPERATIONS DIVISION									
	Personnel									
1-18001	Regular Salaries	42,086	31,824		47,736		46,586	46,586	47,751	
1-18002	Overtime	2,866	851		1,277		5,412	5,412	5,547	
1-18003	FICA	3,367	2,411		3,617		3,978	3,978	4,077	
1-18004	Retirement Contributions	3,610	2,941		4,412		4,680	4,680	4,797	
1-18013	Uniforms	213	182		273		602	602	617	

ST. LUCIE WEST SERVICE DISTRICT GENERAL FUND

		Final Amended		
Estimate EOY	Orig. Budget	Budget	Budget	
FY 2020	FY 2020	FY 2020	FY 2021	
399	1,740	1,740	1,784	
-	480	480	492	
-	250	250	256	

FIVE YEAR OPERATING FORECAST

1-18015
1-18016
1-18017

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

57,714	63,728	63,728
-
8,339	7,875	8,875
935	2,239	1,739
4,634	6,064	6,064
 	10,065	 	10,604	 	10,604 

65,321

9,097
1,782
6,216
10,869

Actual FY 2019
Training, Cont. Educ., and Licensing	747
Annual PTO	-
Cell Stipend	 	- 
Total Shop Personnel: 	52,890 
Shop Operating
Operations & Maintenance Svc	4,964
Disposal Fees	960
Operating Supplies	3,916
Machinery & Equipment	 	6,554 
Total Shop Operating: 	16,393 
Capital Outlay Shop
Equipment	33,758
Building	-
Other	-	
Actual YTD	
	FY 2020	
	266	
	 	- 	
	 	38,475 	
	6,226	
	623	
	3,089	
	 	6,710 	
	 	16,648 	
	11,675	
	-	
	-	
Total Shop Capital Outlay:	33,758	11,675	
			
SHOP OPERATIONS DIVISION	103,041	66,798	

 	23,973	 	26,782	 	27,282 	27,964 

1-36101
1-36102
1-36103

11,675	12,000	11,675
-	-	-
-	-	-
11,675	12,000	11,675

5,000
-
- 5,000

 	93,362	 	102,510	102,685	98,285 
Total Operating Expenses	 	2,748,012	 	2,271,730	 	3,616,483	3,937,856	 	4,058,971	3,254,274 NON-OPERATING INCOME AND EXPENSES
Other Expense

DEBT SERVICE EXPENSES
1-04013	Principal 2014 Bond Issue - sent to Trustee	270,000		280,000	280,000	280,000	290,000		
1-04013	Interest 2014 Bond issue - sent to Trustee	 	118,223 	 		 	110,091 	 	110,091 	 	110,091 	101,138		
TOTAL DEBT SERVICE:	 	388,223 	 	- 	 	390,091 	 	390,091 	 	390,091 	 	391,138 		

CAPITAL IMPROVEMENT 								

Capital Improvement Program R&R	53,546			53,619	53,619	53,619	53,619		
Add R&R Funding / Grant Revenue	30,000			40,000	40,000	40,000	120,000		
Add SWD funds from City for DS commitment	11,777			9,909	9,909	9,909	8,862		
Land Sale Transfer to R&R Funding	 	- 	 			 		 	-		 	-		 	-			
TOTAL OTHER CAPITAL EXPENSES R&R FUND: 	95,323 	 	- 	 	103,528 	 	103,528	103,528 	 	182,481		
Total Expenses	$	3,231,558	$	2,271,730	$	4,110,102	$	4,431,475		  $	4,552,590 	  $	3,827,893		
								
Total Revenues	$	3,375,230	$	3,048,002	$	3,352,574	$	3,341,090		  $	3,352,574 	$	3,341,100	
								
Surplus/(Deficit)	143,672	776,272	(757,528)	(1,090,385)		(1,200,016)	(486,793)	
								
Available Operating Cash Balance (Ending)	$	3,536,726	$	4,312,998	$	2,779,198	$	2,446,341		$	2,336,710	$	1,849,917	

ST. LUCIE WEST SERVICE DISTRICT GENERAL FUND
FIVE YEAR OPERATING FORECAST

Forecast

1-04001
1-04002
1-04003
1-04004
1-04005
1-04006
1-04007
1-04008
1-04009
1-04010

1-04012
1-04014

FY 2022	FY 2023	FY 2024	FY 2025

	
General Fund Balance (Beginning)	

OPERATING REVENUE	
Permit Fees	-	
Grant Revenue	-	
Miscellaneous Fees	-	
Storm Water Drainage Fees From City	1,828,032	
Project Maintenance Fees	40,569	
Interest	121	
Special Maintenance Assessments	1,179,389	
Interfund Transfers	-	
Miscellaneous Income	-	
WMB Prepayment	-	
Land Sale	
Stormwater Drainage from City   for Bond	391,138	
Stormwater Drainage from City for Lake  Harvey R&	8,862	
Total Revenues	$	3,448,111	

1,849,917	1,508,404	1,118,038	927,463

-	
-	
-	
1,828,032	
40,569	
133	
1,286,389	
-	
-	
-	

-	
-	
-	
1,828,032	
40,569	
146	
1,457,589	
-	
-	
-	

-	
-	
-	
1,828,032	
40,569	
161	
1,628,789	
-	
-	
-	

392,017	388,270	388,270
 	7,983 	11,730 	11,730 

   $	3,555,123 

  $	3,726,336 

   $	3,897,551 

OPERATING EXPENSES	
 Board of Supervisors	
Executive Salaries	12,000	12,000	12,000	12,000	
FICA	918	918	918	918	
Board Meeting Expenses	2,668	2,727	2,787	2,848	
TOTAL BOARD OF SUPERVISORS	15,586	15,645	15,705	15,766	

1-05001
1-05002
1-05015

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

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

1-12001

Clerk to the Board	
02	Other Contractual Services	

1-130

9,130	9,331	9,536

District Manager	
Assessment Fees & Costs	8,933	
Operations & Maintenance Services	1,100	
Management Contract	45,644	
Travel & Per Diem	865	
TOTAL DISTRICT MANAGER	56,542	

1,124	1,149	1,174
46,648	47,674	48,723
 	884 	903 	923 
 	57,786 	59,057 	60,356 

Finance	
Dissemination Agent	2,030	
Arbitrage	1,946	
Accounting Services	33,586	
Auditing	13,676	
Banking Services	727	
Property & Casualty Insurance	57,663	
Property Taxes & Assessments	42,766	
TOTAL FINANCE	152,394	

2,030	2,030	2,030
1,989	2,033	2,078
34,325	35,080	35,852
13,977	14,284	14,598
743	759	776
70,816	61,232	51,457
 	42,766 	42,766 	42,766 
 	166,646 	158,184 	149,557 

Grant Management	
Contractual Services -GM	1,265	1,293	1,321	1,350	
TOTAL GRANT MANAGEMENT	1,265	1,293	1,321	1,350	

9,262	9,466	9,674	9,887

Engineering Services	
Engineering Services	35,258	
TOTAL ENGINEERING	35,258	

Pollution Control	
Regulatory & Permit Fees	-	
TOTAL POLLUTION CONTROL	-	

ST. LUCIE WEST SERVICE DISTRICT GENERAL FUND

Postage & Freight	907	
Printing & Binding	1,466	
Legal Ads	1,621	
TOTAL CLERK TO THE BOARD	13,256	

Legal Services	
General Counsel	27,520	
Special Counsel	3,363	
TOTAL LEGAL COUNSEL	30,883	

FIVE YEAR OPERATING FORECAST

Forecast	
	FY 2022	FY 2023	FY 2024	FY 2025	
1-13004			927	947	968	
1-13005			1,498	1,531	1,565	
1-13007			 	1,657 	 	1,693 	 	1,730 	
			 	13,548 	 	13,845 	 	14,150 	

1-19001			

28,125	

28,744	

29,376	
1-23001			 	3,437 	 	3,513 	 	3,590 	
			 	31,562 	 	32,257 	 	32,966 	

1-26002			

 	36,034 	

 	36,827 	

 	37,637 	
			 	36,034 	 	36,827 	 	37,637 	

1-29002			

 	- 	

 	- 	

 	- 	
			 	- 	 	- 	 	- 	
	
ADMINISTRATION DIVISION					
	Personnel					
1-15001	Regular Salaries	342,025	349,550	357,240	365,099	
1-15002	Overtime	2,556	2,612	2,669	2,728	
1-15003	FICA	30,916	31,584	32,267	32,965	
1-15004	Retirement Contributions	35,120	35,893	36,682	37,490	
1-15005	Health/Life/Dental Insurance	514,462	550,474	589,007	630,237	
1-15006	Workers Comp	23,938	24,417	24,905	25,403	
1-15007	Unemployment Insurance	2,100	2,146	2,193	2,241	
1-15010	Uniforms	1,846	1,887	1,929	1,971	
1-15012	Training, Cont. Educ., and Licensing	4,772	4,877	4,984	5,094	
1-15013	Vehicle Allowance	7,200	7,200	7,200	7,200	
1-15014	Annual PTO	5,652	5,776	5,903	6,033	
1-15015	Cell Stipend	1,055	1,078	1,102	1,126	
	Total Administration Personnel:	971,642	1,017,494	1,066,081	1,117,587	
	ADMIN Operating					
1-33001	Other Contractual Services	80,431	82,200	84,008	85,856	
1-33002	Website Maintenance	6,239	6,364	6,491	6,621	
1-33004	Water - Irrigation	4,110	4,192	4,276	4,362	
1-33005	Telephone & Cell Service	13,179	13,443	13,712	13,986	
1-33006	Postage & Freight	1,153	1,176	1,200	1,224	
1-33007	Electricity Services	5,255	5,623	6,017	6,438	
1-33010	Equipment Leasing	3,628	3,701	3,775	3,851	
1-33011	Administration Maintenance	2,928	2,987	3,047	3,108	
1-33018	Contingencies - Hurricane	20,400	20,400	20,400	20,400	
1-33019	Office Supplies	5,748	5,874	6,003	6,135	
1-33020	Fuel & Lubricants - Vehicle	34,840	36,582	38,411	40,332	
1-33021	Operating Supplies and Expenses	7,356	7,518	7,683	7,852	
1-33022	Computer Software	4,955	5,054	5,155	5,258	
1-33023	Computer Hardware/ Supplies	-	-	-	-	
1-33024	Fuel & Lubricants - Equipment	14,271	14,985	15,734	16,521	
1-33025	Minor Construction Expenses	-	-	-	-	

ST. LUCIE WEST SERVICE DISTRICT GENERAL FUND
FIVE YEAR OPERATING FORECAST

Forecast

FY 2022	FY 2023	FY 2024	FY 2025

Total Administration Operating:	204,493	210,099	215,912	221,944	
Capital Outlay Administration			
Equipment	-	-	-	-	
Building	-	-	-	-	
Other	-	-	-	-	
Total Administration Capital Outlay:	-	-	-	-	

1-33101
1-33102

 	TOTAL ADMINISTRATION	1,176,135 

AQUATICS DIVISION	 	1,227,593 	 	1,281,993 	 	1,339,531 	
Personnel	
Regular Salaries	287,452	293,776	300,239	306,844	
Overtime	20,072	20,514	20,965	21,426	
FICA	23,855	24,380	24,917	25,465	
Retirement Contributions	27,677	28,286	28,908	29,544	
Uniforms	4,188	4,280	4,374	4,470	
Training, Cont. Educ., and Licensing	3,513	3,590	3,669	3,750	
Annual PTO	3,773	3,856	3,941	4,028	
Cell Stipend	539	551	563	575	
Total Aquatics Personnel:	371,069	379,233	387,576	396,102	
Aquatics Operating	
Operations & Maintenance Svc	14,138	14,449	14,767	15,092	
Disposal Fees	3,326	3,399	3,474	3,550	
Operating Supplies	9,457	9,665	9,878	10,095	
Equipment Maintenance	14,191	14,503	14,822	15,148	
Chemicals	114,847	117,374	119,956	122,595	
Machinery & Equipment	 	4,582 	 	4,683 	 	4,786 	 	4,891 	
Total Aquatics Operating: 	160,541 	 	164,073 	 	167,683 	 	171,371 	
Capital Outlay Aquatics	
Equipment	40,000	15,000	-	
Building	-	-	-	-	
Other	-	-	-	-	
Total Aquatics Capital Outlay:	-	40,000	15,000	-	
	
TOTAL AQUATICS DIVISION	531,610	583,306	570,259	567,473	
STORM WATER MANAGEMENT DIVISION	
Personnel	
Regular Salaries	322,821	329,923	337,181	344,599	
Overtime	17,565	17,951	18,346	18,750	
FICA	26,587	27,172	27,770	28,381	
Retirement Contributions	30,635	31,309	31,997	32,701	
Uniforms	3,905	3,991	4,079	4,169	
Training, Cont. Educ., and Licensing	3,723	3,805	3,889	3,975	
Annual PTO	6,421	6,562	6,706	6,854	
Cell Stipend	735	751	768	785	
Total Storm Water Personnel:	412,392	421,464	430,736	440,214	
Storm Water Operating	
Operations & Maintenance Svc	74,431	76,068	77,741	79,451	
Laboratory Services	4,033	4,122	4,213	4,306	
Disposal Fees	1,745	1,783	1,822	1,862	

1-33103

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

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

1-31101
1-31102
1-31103

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

1-34001
1-34002
1-34004

ST. LUCIE WEST SERVICE DISTRICT GENERAL FUND
FIVE YEAR OPERATING FORECAST

Forecast	
	FY 2022	FY 2023	FY 2024	FY 2025	
1-34005		
1-34006		
1-34007		
1-34008		
1-34009		
1-34011		
1-34014		

1-34101		
1-34102		
1-34103		

		

Operating Supplies	20,204	20,648	21,102	21,566	
Storm Ditch Maint	-	-	-	-	
Landscape Materials	25,000	25,000	25,000	25,000	
Vehicle Maintenance	6,583	6,728	6,876	7,027	
Equipment Maintenance	27,451	28,055	28,672	29,303	
Chemicals	1,850	1,891	1,933	1,976	
Electricity Services	 	6,607 	 	6,937 	 	7,284 	 	7,648 	
Total Storm Water Operating: 	167,904 	 	171,232 	 	174,643 	 	178,139 	
Capital Outlay Storm Water	
Equipment	40,000	-			
Building	-	-	-	-	
Other - GIS Mapping	-	-	-	-	
Total Storm Water Capital Outlay:	40,000	-	-	-	
	
TOTAL STORM WATER MANAGEMENT DIVISION	620,296	592,696	605,379	618,353	

EXOTIC PLANT REMOVAL DIVISION		
Personnel		
Regular Salaries	262,998	268,784	274,697	280,740	
Overtime	8,823	9,017	9,215	9,418	
FICA	21,060	21,523	21,996	22,480	
Retirement Contributions	24,464	25,002	25,552	26,114	
Uniforms	3,337	3,410	3,485	3,562	
Training, Cont. Educ., and Licensing	1,283	1,311	1,340	1,369	
Annual PTO	2,977	3,042	3,109	3,177	
Cell Stipend	491	502	513	524	
Total Exotic Plant Personnel:	325,433	332,591	339,907	347,384	
Exotic Plant Operating		
Operations & Maintenance Svc	32,125	32,832	33,554	34,292	
Disposal Fees	5,507	5,628	5,752	5,879	
Operating Supplies	17,341	17,723	18,113	18,511	
Vehicle Maintenance	7,046	7,201	7,359	7,521	
Chemicals	6,780	6,929	7,081	7,237	
Maintenance Contracts	 	59,000 	59,000 	- 	- 	
Total Exotic Plant Operating:	 	127,799 	129,313 	71,859 	73,440 	
Capital Outlay Exotic Plant		
Equipment	11,000	40,000	-	
Building	-	-	-	-	
Other	-	-	-	-	
Total Exotic Plant Capital Outlay:	11,000	40,000	-	-	
		
TOTAL EXOTIC PLANT REMOVAL DIVISION	464,232	501,904	411,766	420,824	

1-17001
1-17002
1-17003
1-17004
1-17008
1-17010
1-17011
1-17012

1-35001
1-35003
1-35004
1-35006
1-35008
1-35010

1-35101
1-35102
1-35103

SHOP OPERATIONS DIVISION	
Personnel	
01	Regular Salaries	
02	Overtime	
03	FICA	
04	Retirement Contributions	
13	Uniforms	

48,802	
5,669	
4,167	
4,902	
631	

49,876	
5,794	
4,259	
5,010	
645	

50,973	
5,921	
4,352	
5,120	
659	

52,094	
6,051	
4,448	
5,233	
673	

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

ST. LUCIE WEST SERVICE DISTRICT GENERAL FUND
FIVE YEAR OPERATING FORECAST

Forecast

Training, Cont. Educ., and Licensing	1,823	1,863	1,904	1,946	
Annual PTO	503	514	525	537	
Cell Stipend	262	268	274	280	
Total Shop Personnel:	66,759	68,229	69,728	71,262	
Shop Operating		
Operations & Maintenance Svc	9,297	9,502	9,711	9,925	
Disposal Fees	1,821	1,861	1,902	1,944	
Operating Supplies	6,353	6,493	6,636	6,782	
Machinery & Equipment	 	11,108 	11,352 	11,602 	11,857 	
Total Shop Operating:	 	28,579 	29,208 	29,851 	30,508 	
Capital Outlay Shop		
Equipment	-	-	-	-	
Building	-	-	-	-	
Other	-	-	-	-	
Total Shop Capital Outlay:	-	-	-	-	
		
SHOP OPERATIONS DIVISION	95,338	97,437	99,579	101,770	

1-18015
1-18016
1-18017

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

1-36101
1-36102
1-36103

FY 2022	FY 2023	FY 2024	FY 2025

   
Total Operating Expenses	 	3,192,795 	3,325,450 	3,286,172 	3,359,733 

NON-OPERATING INCOME AND EXPENSES	
Other Expense	

DEBT SERVICE EXPENSES	
13	Principal 2014 Bond Issue - sent to Trustee	
13	Interest 2014 Bond issue - sent to Trustee	 		
TOTAL  DEBT SERVICE:  		

300,000	
92,017 	
392,017 	

310,000	
 	82,663 	
 	392,663 	

315,000	
 	73,270 	
 	388,270 	

315,000	
 	73,270 	
 	388,270 	

1-040
1-040

CAPITAL IMPROVEMENT 	
Capital Improvement Program R&R	56,829	60,039	70,739	81,439	
Add R&R Funding / Grant Revenue	140,000	160,000	160,000	160,000	
Add SWD funds from City for  DS commitment	7,983	7,337	11,730	11,730	
Land Sale Transfer to R&R Funding	 	-	 	-	 	-	 	-		
TOTAL OTHER CAPITAL EXPENSES R&R FUND: 	204,812 	227,376 	242,469 	253,169 	

Total Expenses	  $	3,789,624 		   $	3,945,489 		  $	3,916,911 		   $	4,001,172 	
Total Revenues

Surplus/(Deficit)	  $	3,448,111 		   $	3,555,123 		  $	3,726,336 		   $	3,897,551 	

(341,513)		(390,366)		(190,575)		(103,621)	
  $		1,508,404 	   $		1,118,038 	  $		927,463 	   $		823,842 	

Available Operating Cash Balance (Ending)

GENERAL FUND RENEWAL & REPLACEMENT FUND

Actual FY
 	2019	FY 2020	 FY 2021 FY 2022 FY 2023 FY 2024 FY 2025 

ADD REVENUES:

1,079,797	471,196	248,479	177,403	124,180	92,247	66,637

Grant Revenue	-	
Interest Revenues	-	-	-	-	-	-	-	
5% Recommended Annual Transfer + Additional Annual Transfer	53,546	53,619	53,619	53,619	56,829	60,039	70,739	
Additional funds from General Surplus Funds	30,000	40,000	120,000	140,000	160,000	160,000	160,000	
Excess Storm Water Fees - Bonds	 	11,777		9,909		8,862		7,983		7,337		11,730		11,730 	

Estimated Beginning Fund Balance	

253,557	
-	

TOTAL REVENUES AND FUNDS AVAILABLE	1,175,120	574,724	430,960	379,005	348,346	324,016	309,106

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

291,245	
-	

116,287

-	
-	

4,591	
583,046	
 	-		

35,000 

254,825	256,099	257,379	258,666

-	
-	
-	
-	
-	
 	-		

-	
-	
-	
-	
-	
 	-		

-	
-	
-	
-	
-	
 	-		

-	
-	
-	
-	
-	
 	-		

-	
-	
-	
-	
-	
 	-		

TOTAL EXPENDITURES	703,924	326,245	253,557	254,825	256,099	257,379	258,666

FUND BALANCE, SEPTEMBER 30	 	471,196	248,479	 	177,403 	124,180 	92,247 	66,637 	50,440 

REVENUE SOURCES

St Lucie West Services District receives approximately 99% of their operating Revenues for the General Fund from the special assessment  they levy on property owners and the transfer of storm drainage fees from the City of Port St Lucie.

General Fund Revenues

Permit Fees
Revenue received by the District Engineer for the review of preconstruction approval plans and specifications for facilities that are to become  a part of the surface water management system owned and operated by the District.

Grant Revenue
Revenue received from Federal or State agencies for Grants. This revenue is circumstantial and must be applied for. In recent years the District has received Grant monies from such agencies such as FEMA which offered money for hurricane related expenses.

Miscellaneous Fees
This is a contingency line for any miscellaneous revenues received during the course of the year. This would include revenue received for the out-sourcing of the video ray system, vacon truck as well as the aquatic harvester.

Storm Water Drainage Fees
Revenue received from the City of Port St. Lucie for the assessment placed on property owners for the maintenance of the Storm Water Drainage system. Presently the District receives 75% of the total amount assessed on property owners of the District. District will receive additional funding from any increase that the City levies for additional funding. Currently at $163.00 per ERU.

Project Maintenance Fees
Revenue received from the Water & Sewer fund for the landscaping maintenance on the property owned by the Water & Sewer fund.

Interest Revenue
This account reflects all interest earnings in all non-restricted cash accounts that belong to the General Fund.

Special Assessments
Non-advalorem tax revenue received from the property owners of the District for the maintenance and operational costs of the District. The special assessment fee proposed rate is $106.00 per ERU.

Miscellaneous Income
This code is for revenue that does not qualify for any of the other revenue categories.

Storm Water Drainage Fees for Land Purchase Bond Payment
Revenue received from the City of Port St. Lucie for the assessment placed on property owners for the maintenance of the Storm Water Drainage system. Presently the District receives 75% of the total amount assessed on property owners of the District. District will receive additional funding $400,000 for land purchase bond payment.

OPERATING EXPENSE’S

Operating expenses include the cost for personnel, materials, maintenance, service and equipment required for the general operations for the St Lucie West Services District.

Board of Directors

Executive Salaries
Salaries paid to the Board of Directors for their public service. Salaries are paid on a $200 per board meeting, for a total maximum amount of
$4,800 per seat, per fiscal year. This expense is shared equally with the Water & Sewer fund.

FICA
This line includes the Districts portion of the social security and Medicare expense for Board Members of the District. The Federal rate for  these combined expenses is 7.65% of total salaries.

Board Meeting Expenses
This includes expenses directly relating to board meetings, including location charges and/or any other charges incurred.

District Manager

Assessment Program
Charges for the Assessment program including placing the assessment on the tax rolls.

Operations & Maintenance Services
Includes expenses for general maintenance contracts for services. Such services are provided for special studies and operating maintenance by outside contractors.

Management Contract
Charges directly relating to the District Manager’s service contract. The charge for FY 2021 is based on the Contract for the District Manager which is shared between the Water & Sewer Fund 50% and the General Fund 50%.

Travel & Per Diem
Charges billed directly from the SDS, Inc. or the District Manager for travel expenses as allowed by the contract for District Business. All charges are billed in accordance with Section 112.061, Florida Statutes.

Finance

Dissemination Agent
This line includes charges for a dissemination agent who prepares reports regarding the compliance with bond issues. Budget assumes no increase from previous year’s expenses.

Arbitrage
This line includes charges relating to the annual arbitrage review relating to interest earned versus interest paid. Budget assumes a minor increase from previous year’s expenses.

Accounting Services
This includes the contracted services for Financial Services with SDS, Inc. The expense is shared with the Water & Sewer Fund.

Auditing
This includes expenses that are incurred from the District’s Annual Financial Audit as required by Florida Statutes. This amount is split between the Water & Sewer Fund and the General Fund, 56% and 44% respectively.

Banking Services
Charges for banking services such as bank service charges and trust account administration expenses.

Property & Casualty Insurance
This expense includes the annual insurance premium that provides protection for the Districts general liability, auto and property coverage. A minor increase is assumed for the FY2021 Budget year. Coverage is from October 1 through September 30 each year.

Property Taxes & Assessments
Charges from St. Lucie County for placing the special assessments on the tax roll. Charge is equal to 2% of the total assessments placed on the tax roll and for 15% of the City of PSL Stormwater Special Assessment section of the Interlocal Agreement.

Grant Management

Contractual Services
Contractual services provided by a Grant Coordinator if needed.

Clerk to the Board

Other Contractual Services
Contractual services provided by SDS, Inc for the Board Clerk and records service provided. This expense is shared with the Water & Sewer Fund.

Postage & Freight
This line item includes postages charges that are invoiced from the Board Clerks office. These charges include postage charges for sending out regular mail and vendor checks.

Printing & Binding
Charges for printing and binding agendas, packages, audit reports and budget materials as well as copy charges for the normal daily work flow.

Legal Ads
Charges for legal ads posted in the local newspapers for notices of Board meetings and Public Hearings.

General Counsel

Legal Services
Legal fees associated with the District’s Attorney. These fees include charges for regular legal business matters within the District.

Special Counsel

Legal Services
Legal fees associated with any labor matters the District may have. For the FY2021 budget this line item particularly refers to legal matters regarding labor issues.

Engineering Services

Engineering Services
Charges billed from the District Engineer office. These charges include Work Authorization preparation, Board meeting assistance as well as any other engineering expense relating to the General Fund activities.

Pollution Control

Regulatory & Permit Fees
The District is required to pay an annual fee for the regulatory permit for Pollution Control.

GENERAL FUND ADMINISTRATION DIVISION

Personnel Expenses

Regular Salaries
Includes Administration Division employee’s basic salaries. The total budget is estimated using a tabulation of all approved positions, applying the appropriate increases and allowing a factor for unfilled vacancies. There are no new positions planned for this FY. This year we are proposing to give a 2.5% increase to all employees based on the Bureau of Labor Statics CPI. This also reflects for license or certifications increases.

Overtime
This line includes overtime expenses.

FICA
This line includes the Districts portion of the social security and Medicare expense for Salaries of the District’s employees. The Federal rate for these combined expenses is 7.65% of total salaries.

Retirement Contributions
After one year of employment the District provides a 9.0% contribution into a SEP IRA for all full-time employees. This compensation is paid on a monthly basis.

Health, Life and Dental Insurance
This includes health, life and dental insurance benefits provided to all employees of the District.

Workers Compensation
The District provides workers compensation to any employee who is injured while at work. Under the provisions of the Florida Workers Compensation law, a no-fault insurance plan which is supervised by the State of Florida, the District pays for 100% of these benefits.

Unemployment Compensation
The District is required to reimburse the Unemployment Compensation Fund for any unemployment claims paid on behalf of the District.

Uniforms
The District provides an allotted amount of uniforms and/or safety equipment for all District employees each year depending on their position.

Training, Cont. Education & Licensing
The District provides the employee with training opportunities in order to upgrade or obtain additional certifications. These certifications include all office related education, Computer programming, HR classes, and Microsoft Technology

Vehicle Allowance
The District provides for a vehicle allowance for certain positions instead of providing a vehicle and associated costs.

Annual PTO
The District provides personal leave and allows a maximum cash-out each year, this code covers the maximum exposure for each FY.

Cell Phone Stipend
The District provides optional cell phone stipend to all employees, this code covers the maximum exposure for each FY.

Administration (Operating)

Other Contractual Services
Charges for miscellaneous expenses relating to the repairs of office equipment, Air/conditioning service, Computer support, pest control and Security alarm repairs ECT.

Website Maintenance
The District will be looking into upgrading the current website with increased function for the budget year.

Water – Irrigation
This covers the expense of using irrigation water on District owned common ground areas and the District Utility and Maintenance site, including the Administration Building.

Telephone & Cell Services
These charges include the landline telephone service that is used in the District office as well as cellular phone services. District Staff will continue to look at alternatives in the 2021 budget year to reduce costs of communications.

Postage & Freight
This line item includes postages charges for the District.

Electricity Services
Includes electricity charges for grounds and signs as well as a split for the administrative building owned by the District.

Equipment Leasing
The District has one copier that is leased.

Administrative Maintenance
These charges include weekly cleaning of the District’s buildings. This also includes extra services such as carpet cleaning and furniture upholstery.

Contingencies Hurricane
This account is allocated to fund any extraordinary expenses the District incurs relating to hurricane preparation and/or damages to District property for budget year 2021.

Office Supplies
Includes general supply charges for the operations of the Districts offices.

Fuel & Lubricants-Vehicles
Fuel purchased for all vehicles used in the General Fund. The FY2021 shows an increase of 5%.

Operating Supplies and Expenses
Supplies bought for products used by district employees such as soap, air fresheners, towels, etc. This would include any item not provided for by the Administrative Maintenance service provider.

Computer Software/Licensing
Charges for yearly software and/or licensing obligations for computer equipment and software used by the District.

Computer Hardware/Supplies
Charges that are expended for the purchase of new computer hardware and a new administration server.

Fuel & Lubricants-Equipment
Fuel purchased for all equipment used in the General Fund. Such equipment includes tractors, mowers, boats, and pumps. The FY-2021 Budget assumes a 5% increase.

Minor Construction Expenses
This includes miscellaneous repairs that are associated with the District Administration Building and Operations Center.

General Fund Administration Division – Capital Outlay

Equipment
This code is for equipment purchases such as vehicles and tractors over $1,000. Plan to replace the Ford Focus which will be split with the General Fund at $10,000 and $35,000 for the replacement of a F-150. No other expenditures planned for this fiscal year.

Building
This code is for buildings or land purchases over $1,000. No expenditures planned for this fiscal year.

Other
This code is for any other Capital purchases over $1,000. No expenditures planned for this fiscal year.
AQUATICS DIVISION

Aquatics Personnel

Regular Salaries; Overtime; FICA; Retirement Contributions; Uniforms; Training & Education Expenses; Annual PTO and Cell Stipend
The above categories are the same as described in the Administration Budget

Aquatics Division (Operating)

Operations & Maintenance Services
Includes expenses for general maintenance contracts for services. Such services are provided for special studies and operating maintenance by outside contractors.

Disposal Fees
Charges incurred for the disposal of certain aquatic plant material.

Operating Supplies
General supplies for the day-to-day operations of the District. Includes supplies for the shop, exotic plant removal, aquatics division, and the storm water division.

Vehicle Maintenance, Equipment Maintenance, and Miscellaneous Expenses
The above categories are the same as described in the Administration Budget.

Chemicals
This includes all chemicals used for aquatic weed control herbicides, algaecides, Sonar, and Strike for midge flies.

Machinery & Equipment
The District staff is requesting some new machinery that is not considered a capital expense according to the Districts capital expenditure threshold. This includes new sprayers and backpack sprayers for use in aquatic weed control.

General Fund Aquatics Division – Capital Outlay

Equipment; Building; Other
The above categories are the same as described in the Administration Budget. Replace 2018 Mule for $10,000 in FY2021. No other expenditures planned for this fiscal year.

STORM WATER MAINTENANCE DIVISION

Storm Water Maintenance Personnel

Regular Salaries; Overtime; FICA; Retirement Contributions; Uniforms; Training & Education Expenses; Annual PTO and Cell Stipend
The above categories are the same as described in the Administration Budget

Storm Water Maintenance Division (Operating)

Operations & Maintenance Services, Disposal Fees, Operating Supplies, Chemicals, and Machinery & Equipment
The above categories are the same as described in the Aquatics Division Budget.

Laboratory Services
This line item includes laboratory services for test related to the stormwater ponds.

Storm Ditch Maintenance
This line item includes heavy mechanical cleaning of ditches, Lake bank repairs, and major storm water pipe conveyance repairs.

Landscape Materials
This line item includes plant material for stormwater banks and preserves.

Vehicle Maintenance, Equipment Maintenance, Miscellaneous Expenses, and Electricity Services
The above categories are the same as described in the Administration Budget.

General Fund Storm Water Division – Capital Outlay

Equipment; Building; Other
The above categories are the same as described in the Administration Budget. Plan to replace a 2016 Kawasaki Mule for $10,000 and replace a 2012 9960 Tractor for $50,000 in 2021FY. No other expenditures planned for this fiscal year.

EXOTIC PLANT REMOVAL DIVISION

Exotic Plant Removal Personnel

Regular Salaries; Overtime; FICA; Retirement Contributions; Uniforms; Training & Education Expenses; Annual PTO and Cell Stipend
The above categories are the same as described in the Administration Budget

Exotic Plant Removal Division (Operating)

Operations & Maintenance Services, Disposal Fees, Operating Supplies, Chemicals, and Vehicle Maintenance,
The above categories are the same as described in the Stormwater Division Budget.

Maintenance Contract
The Line item is for the contracting of an outside contractor or Department of Corrections to support District staff in the removal of exotic plant material from District owned Wetlands & Buffers. Will enhance the frequency of maintenance to the Wetlands Buffers throughout the District.

General Fund Exotic Plant Removal Division – Capital Outlay

Equipment; Building; Other
The above categories are the same as described in the Administration Budget. Plan to replace a Bandit Chipper for $68,000 and no other expenditures planned for this fiscal year.

SHOP OPERATION DIVISION

Shop Operational Personnel

Regular Salaries; Overtime; FICA; Retirement Contributions; Uniforms; Training & Education Expenses; Annual PTO and Cell Stipend
The above categories are the same as described in the Administration Budget

Shop Operations Division (Operating)

Operations & Maintenance Services, Disposal Fees, Operating Supplies, and Vehicle Maintenance
The above categories are the same as described in the Stormwater Division Budget.

General Fund Shop Operations Division – Capital Outlay

Equipment; Building; Other
The above categories are the same as described in the Administration Budget. Plan $5,000 for the replacement of a tire balancer which will be split with the Utility Fund Shop Division. No other expenditures planned for this fiscal year.

General Fund Renewal & Replacement Fund
The line item is for Storm Water Renewal and Replacement Fund recommending 5% of the Maintenance Special Assessments Revenue for emergency repairs related to the storm water infrastructure and planned Capital Improvement Projects which were not captured in the Water Management Bond.

Emergency Stormwater Repairs: $ 253,557

ST. LUCIE WEST SERVICES DISTRICT
WATER AND SEWER FUND BUDGET OVERVIEW

Budget Discussion

The budget is an annual process that involves the Board of Supervisors, District Manager and staff, operations and billing personnel, engineers, rate consultant and others. This process must first consider anticipated revenues we will receive from operations so as to determine the resources available to be budgeted. First claim on the resources will be the essential costs necessary for the proper operation and maintenance of the utility operations. The next priority must be to fund those areas necessary to satisfy the requirements of the revenue bonds issued to build and improve the water and sewer systems. Any remaining funds may then be utilized for the capital improvement program and remaining needs.

We have divided the budget into two parts: the operating budget, which includes the Debt Service Requirements and the capital improvement budget. The operating budget includes routine operating expenditures. The capital budget is for infrastructure improvements, system expansion to handle customer growth, renewal and replacements, service extensions and additions or extraordinary repairs.

Certain decisions, especially in the capital improvement program, made during the budget process have an impact that extends to multiple fiscal years and not only the year in which the Board approves the budget. In order to demonstrate this impact, we have developed five (5) year forecasts for both the operating and capital budgets.

We anticipate finishing FY 2020 with a deficit due in part to the new administration building expansion project. The Proposed Budget for FY 2021 reflects no Rate Increase. The Proposed Budget for FY 2021 anticipates a deficit due to several major projects.

Assumptions Used in Preparing the Budget

Inflation – The following inflationary rates are utilized; for the regular salaries line item the rate increased to 2.5% for FY 2021 and was based upon the change in the U.S. Bureau of Labor Statistics Consumer Price Index - All Urban Customers, U.S. City Average, Services, for most other line items, where applicable, a general inflationary rate of 2% is utilized. There are some exceptions such as health insurance 5.5% this year, and liability insurance 2.0% this year for which national projections call for continuing increases. Energy costs are expected to grow at an inflation rate of 1.00% as well.

Rate Adjustment – There is no rate adjustment planned for FY 2021 in this budget based on the current factors. The Rate Stabilization Fund balance is expected to exceed $580,000 for FY2021.

Operating Improvements
This budget includes a few small dollar cost improvements. We are continuing the funding of the water conservation effort with customers by providing rebate on items such as low flow toilets and low flow shower heads. This program will be funded at an annual amount of $12,000 and is designed to encourage water conservation.

We are also taking efforts to improve customer service and billing for the utility, an item in the District’s Strategic Plan. The District will continue to conduct training sessions for customer service.

Capital Improvement Program

The capital improvement program has several items for your review, a total cost in FY 2021 of
$2,710,360. In a continuation of a change started in FY 2006, we are proposing to continue to pay for the capital items directly rather than financing the purchase over several years. The typical interest rates charged for lease financing are significant, and therefore the District can save a significant amount by purchasing these items rather than leasing them. The Renewal and Replacement Fund Budget is $1,432,110; the Water Connection Fee Budget is $1,200,000; the Wastewater Connection Fee Budget is $0 and the Capital Outlay Budget is $78,250 for FY 2021.

Major capital projects contained in the capital budget for FY 2021 include the continuation of the Lift Station Renewal and Replacement project at $211,580, Emergency Renewal and Replacement Projects at $203,538, Lake Charles Irrigation Pump Station improvements at $550,000, WWTF Digestor sealing and painting at $60,000, WWTF Step Screen replacement at $125,000 ,WTP Calcite tank project $95,000, and meter replacement program at $5,000 (FY 2021). The Water Connection Fee Fund has two projects planned for FY2021 the water treatment plant clearwell/transfer pumps expansion project estimated at $800,000 and the Main Water Line Extension at $400,000. The Capital Outlay Budget for the Utility Fund is proposing the replacement of vehicles and equipment all totaling for $78,250.

ST LUCIE WEST SERVICES DISTRICT

FISCAL YEAR 2021

WATER AND SEWER FUND - REVENUES AND EXPENDITURES

AFPI Revenue $2,484.00 0.03%

Other Operating Revenue
$82,411.00 0.88%

Wholesale Water & Wastewater $597,883.00 6.41%

Billed Water Revenues
$3,171,396.00 33.99%

Billed Irrigation Revenue
$1,797,512.00 19.27%

Billed Wastewater Revenues $3,677,859.00 39.42%

TOTAL REVENUES	$	9,329,545

PERCENT	
 	REVENUES		

 	TOTALS	

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

$ 3,171,396.00	
$ 3,677,859.00	
$ 1,797,512.00	
$	597,883.00	
$	2,484.00	
  $	82,411.00 	

33.993%	
39.422%	
19.267%	
6.408%	
0.027%	
 	0.883%	

TOTAL REVENUE	$	9,329,545	100.00%	

W&S PRIOR YEARS FUND BALANCE	
$	4,402,000		

ST LUCIE WEST SERVICES DISTRICT

FISCAL YEAR 2021

WATER AND SEWER FUND - REVENUES AND EXPENDITURES

Board of Supervisors 0.15%

District Manager 0.49%

Property Control 0.11%

Rate Stabilization Fund Transfer
0.00%

Clerk to the Board 0.18%

R & R Transfers 9.92%

Utility Rate
Finance	Consultant
3.21%	0.17%

Legal Services 0.47%

Rate Stabilization Fund 0.90%

 	Engineering Services
0.90%

Shop Division Irriga2ti%on Division
3.51%

Administration Division 16.49%

Water Treatment Plant Division 12.02%

Underground Utilities Division 14.07%

Wastewater Treatment Plant Division
9.25%

TOTAL EXPENDITURES	$	9,495,409

PERSONNEL	
OPERATING	CAPITAL 
OUTLAY     		
TOTALS		

PERCENT	
 EXPENDITURES	

Board of Supervisors	12,918	1,204		$	14,122	
District Manager	44,661	1,462		$	46,123	
Finance		304,875		$	304,875	
Property Control		10,256		$	10,256	
Utility Rate Consultant		16,243		$	16,243	
Clerk to the Board		17,005		$	17,005	
Legal Services		44,178		$	44,178	
Engineering Services		85,130		$	85,130	
Administration Division	1,086,661	468,863	10,000	$	1,565,524	
Water Treatment Plant Division	408,167	732,880	-	$	1,141,047	
Wastewater Treatment Plant Division	406,982	471,295	-	$	878,277	
Underground Utilities Division	673,808	598,554	63,250	$	1,335,612	
Irrigation Division	59,659	273,364	-	$	333,023	
Shop Division	134,441	25,455	5,000	$	164,896	
Debt Service Payments				2,597,445	
Rate Stabilization Fund Transfer				-	
R & R Transfers				 	941,653 	

0.149%	
0.486%	
3.211%	
0.108%	
0.171%	
0.179%	
0.465%	
0.897%	
16.487%	
12.017%	
9.249%	
14.066%	
3.507%	
1.737%	
27.355%	
0.000%	
 	9.917%	

TOTAL EXPENDITURES	$ 2,827,297	$ 3,050,764	$	78,250	$	9,495,409	

100.00%

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

 	FY 2019		
 	ACTUAL		

 	FY 2020		
ORIGINAL BUDGET	

 	FY 2020		
 	ESTIMATE		

 	FY 2021		
   PROPOSED 	

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

3,129,459	
3,620,578	
1,785,383	
568,509	
1,950	
 	169,415 	

3,167,663	
3,624,591	
1,797,512	
570,883	
2,484	
 	79,921 	

3,171,396	
3,677,859	
1,797,512	
597,883	
48,764	
 	59,817 	

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

TOTAL OPERATING REVENUES	9,275,294	9,243,054	9,353,231	9,329,545

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

-	-	-	-

TOTAL NON-OPERATING REVENUES	-	-	-	-

FUND BALANCE, October 1	6,489,170	6,587,944	6,587,944	4,402,000

TOTAL REVENUES AND FUNDS AVAILABLE	15,764,464	15,830,998	15,941,175	13,731,545

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

12,423	
26,864	
241,156	
12,912	
11,533	
16,044	
23,672	
90,285	
1,179,640	
1,055,946	
882,500	
1,259,104	
295,642	
160,263	
2,667,547	
-	
-	
 	1,240,989 	

14,096	
44,998	
334,912	
10,006	
15,847	
16,590	
43,314	
97,566	
2,758,665	
1,129,217	
1,359,161	
1,290,518	
360,220	
152,496	
2,605,326	
-	
-	
 	1,115,317 	

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

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

TOTAL EXPENDITURES	9,176,520	11,348,249	11,539,175	9,495,409

FUND BALANCE, SEPTEMBER 30	 	6,587,944 	4,482,749 	4,402,000 	4,236,136 

Budget FY 2021

Final Amended Budget
FY 2020

Orig. Budget FY 2020

Estimate EOY FY 2020

Actual YTD FY 2020

Actual FY 2019

8	9	649,361
Water & Sewer Fund Balance (Beginning)	6,489,170	6,587,944	6,587,944	6,587,944	6,587,944	4,402,000

2,125,318

2,471,003

1,195,661

29,750
21,102
188,115
1,275
185,465
5,610

26,045
 	22,719 
  $  6,272,063 

8,286
634
 	712 
 	9,632 

36,546
 	448 
 	36,994 

3,843

27,755
278
13,019
160,922
 	903 
 	206,720 

797
 	585 
1,382

- 3,171,396

3,677,859

1,797,512

38,000
5,000
291,551
4,040
306,332
5,571
- 25,000
4,800
1,359
1,125
  $ 9,329,545 

Rate Stabilization Fund Balance (Beginning)	584,916	584,916	584,916	584,916 OPERATING REVENUE
Grants	-	-	-

5-04006	Billed Water Revenue Consumption	3,129,459 5-04106	Billed Water Revenue Base
5-04007	Billed Wastewater Revenue Consumption	3,620,578 5-04107	Billed Wastewater Revenue Base
5-04009	Billed Irrigation Revenue Consumption	1,785,383 5-04109	Billed Irrigation Revenue Base
5-04010	Late Fees	70,767
5-04012	Miscellaneous Fees	82,585
5-04014	Wholesale Water Revenue	272,385
5-04018	Meter Set Fees	25
5-04021	Wholesale Wastewater Revenue	296,124
5-04022	Interest (Operating)	16,038
Rate Stabilization Fund	-
5-04047	Backflow Prevention Program	-
5-04046	Tanker Truck Water Service		- 5-04033	Water Impact (AFPI)	1,067
5-04035	Wastewater Impact (AFPI)	883

3,187,977	3,167,663	3,171,396
-
3,706,505	3,624,591	3,677,859
-
1,793,492	1,797,512	1,797,512
-
29,750	38,000	29,750
21,102	5,000	21,102
294,173	271,551	291,551
1,550	1,550	1,550
304,198	299,332	306,332
7,415	5,571	7,415
-	-	-
-	25,000	-
-	4,800	-
26,045	1,359	26,045
 	22,719	 	1,125	 	22,719 

Total Revenues
OPERATING EXPENSES
 Board of Supervisors

$ 9,275,294

  $	9,394,926 

  $	9,243,054 

  $	9,353,231 

5-05001	Executive Salaries	10,657
5-05002	FICA	815
5-05004	Board Meeting Expenses	950

TOTAL BOARD OF SUPERVISORS	12,423

District Manager
5-06002	Management Contract	26,000
5-06003	Travel & Per Diem	864

TOTAL DISTRICT MANAGER	26,864

11,048	12,000	12,000

12,000
918
1,204
 	14,122 

845	918	918
 	949	 	1,178	 	1,178 
 	12,842	 	14,096	 	14,096 

44,661
1,462
 	46,123 

39,228	43,572	43,572
 	597	 	1,426	 	1,426 
 	39,825	 	44,998	 	44,998 

Finance
5-07001	Dissemination Agent	-
5-07002	Arbitrage	-
5-07003	Accounting Services	44,205
5-07004	Auditing	14,708
5-07006	Banking Services	12,719
5-07007	Property & Casualty Insurance	167,158
5-07009	Bad Debt	2,367

TOTAL FINANCE	241,156

-	2,288	3,888

3,985
2,400
48,845
16,180
21,318
168,947
43,200
 	304,875 

-	2,400	2,400
37,007	47,794	47,794
371	15,785	15,785
20,798	20,798	20,798
202,947	202,947	202,947
 	1,204	 	42,900	 	42,900 
 	262,327	 	334,912	 	336,512 

Property Control
5-09001	Building & Land Rental	2,754
5-09003	Computer Software/Licensing	1,010
5-09004	Computer Hardware/Supplies	9,147

TOTAL PROPERTY CONTROL	12,912

-	1,930	1,930

1,978
5,006
3,272
 	10,256 

1,063	4,884	4,884
 	780	3,192	3,192 
 	1,843	10,006	10,006 

Actual	
FY 2019	

Utility Rate Consultant		
Other Contractual Services	11,533	
TOTAL RATE CONSULTANT	11,533	

5-11001

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

 
Clerk to the Board		
Other Contractual Services	11,299	
Postage & Freight	1,409	
Printing & Binding	2,510	
Legal Ads	825	
TOTAL CLERK TO THE BOARD	16,044	

5-19001	
5-23001	

 
Legal Services		
General Counsel	20,129	
Special Counsel	3,543	
TOTAL LEGAL COUNSEL	23,672	

Engineering Services

ADMINISTRATION DIVISION		
Personnel		
Regular Salaries	285,747	
Overtime	1,480	
FICA	25,561	
Retirement Contributions	31,976	
Health/Life/Dental Insurance	408,623	
Workers Comp	31,047	
Unemployment Compensation	-	
Uniforms	862	
Training & Education Costs	1,886	
Vehicle Allowance	6,214	
Annual PTO	-	
Cell Stipend	 		681 	
Total Administration Personnel:  		794,078 	
ADMIN Operating		
Other Contractual Services	149,609	
Website Maintenance	3,630	
Operating Supplies	6,644	
Storm Water Fees	42,355	
Telephone & Cell Service	11,164	
Postage & Freight	30,608	
Equipment Leasing	5,194	
Administrative Maintenance	1,596	
Contingencies - Hurricane	-	
Office Supplies	3,735	
Fuel & Lubricants - Vehicle	42,619	
Fuel & Lubricants - Equipment	9,311	

5-26002	Engineering Services	90,285

TOTAL ENGINEERING	90,285

8	9

15,847	15,847	
-	15,847	15,847	

16,243	
 	16,243 	

 	
 	- 

6,939
696
1,179
 	341 
 	9,155 

8,438
 	1,088 
 	9,526 

 	26,186 
 	26,186 

212,391
3,272
19,638
23,353
388,605
27,336

1,230
1,292
3,314

 	497 
 	680,928 

121,977
3,046
5,054
8,471
8,593
20,336
(204)
423

3,553
29,174
5,629

Orig. Budget FY 2020

Estimate EOY FY 2020

Actual YTD FY 2020

Final Amended Budget	
FY 2020	

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

Budget	
FY 2021	
649,361	

		

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

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

9,252
928
1,572
 	455 
 	12,207 

35,411	
8,767	
 	44,178 	

34,547	
 	8,767 	
 	43,314 	

11,251	34,547
 	1,451	 	8,767 
 	12,702	 	43,314 

 	102,566 	
 	102,566 	

85,130	
 	85,130 	

 	34,915	 	97,566 
 	34,915	 	97,566 

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	
5-29011	
5-29012	
5-29013	
5-29014	

283,188	359,048	354,048		373,899	
4,363	1,899	6,899		5,071	
26,184	32,569	32,569		34,072	
31,137	36,407	36,407		38,127	
518,140	537,584	537,584		567,151	
36,448	34,174	34,174		33,772	
-	2,188	2,188		2,243	
3,635	3,635	3,635		3,726	
1,723	2,196	2,196		6,851	
4,419	10,800	10,800		11,070	
-	8,994	8,994		9,219	
663	1,424	1,424		1,460	
909,900	1,030,918	1,030,918		 	1,086,661 	
			
162,636	197,774	197,774		202,718	
4,061	4,547	4,547		4,661	
6,739	6,605	7,105		7,283	
11,295	33,884	33,884		33,884	
13,765	13,765	13,765		14,109	
27,115	35,296	34,296		35,153	
2,672	2,672	2,672		2,739	
564	1,930	1,930		1,978	
-	-	-		-	
4,737	3,898	4,898		4,947	
38,899	48,448	47,448		50,769	
7,505	13,529	12,529		13,406	

SLWSD Final Budget FY 2021 (9-1-2020)	Page 32

5-29015	
5-29016	
5-29017	
5-29018	

5-29101	
5-29102	
5-29103	

Minor Construction Expenses Project Maintenance Fees Contingency (1.5%)
Electricity Services
Total Administration Operating: Capital Outlay Administration
Equipment Building Other
Total Administration Capital Outlay:

8	9	649,361

880
6,685
41,652
2,059
357,741

28

5,638
1,132
212,850

21,758
6,063
-
27,821

144
366,546
-
366,690

278,830
33,943
23,895
26,411

190,235
27,878
17,430
19,375

 	468,863 

1,526
6,685
84,506
4,499

Budget FY 2021

Orig. Budget FY 2020

Estimate EOY FY 2020

Actual YTD FY 2020

Actual	
FY 2019	

Final Amended Budget	
FY 2020	

37	1,489	1,489
6,685	6,685	6,685
7,517	84,393	74,393
1,509	5,332	3,332

295,736	460,247	446,747

10,000
-
-

-	-
1,267,500	1,267,500	1,342,500
-	-

1,267,500	1,267,500	1,342,500	 	10,000 

 	 	 	

 	TOTAL  ADMINISTRATION		1,179,640 	1,260,468 	
WATER TREATMENT PLANT DIVISION	
Personnel		
Regular Salaries	234,876	190,901	
Overtime	39,761	23,829	
FICA	21,113	16,149	
Retirement Contributions	21,742	15,170	
Uniforms	1,794	833	
Training & Education Costs	1,015	2,685	
Annual PTO	-	
Cell Stipend	 	573 	 	339 	
Total WTP Personnel:	 	320,873 	 	249,906 	
WTP Operating		
Other Contractual Services	73,022	33,369	
Operations & Maintenance Services	-	
Laboratory Services	20,828	21,403	
Operating Supplies	5,291	3,948	
Electricity Services	186,785	110,127	
Plant Maintenance	106,145	25,419	
Chemicals	311,183	230,961	
Water Conservation Grant Program	9,760	8,517	
Backflow Prevention Program	 	3,210 	 	21,320 	
Total WTP Operating:	 	716,223 	 	455,064 	
Capital Outlay WTP		
Equipment	18,850	26,962	
Building	-	-	
Other	-	5,867	
Total WTP Capital Outlay:	18,850	32,829	

5-15001	
5-15002	
5-15003	
5-15004	
5-15008	
5-15010	
5-15011	
5-15012	

5-30001	
5-30002	
5-30003	
5-30004	
5-30005	
5-30007	
5-30009	
5-30010	
5-30011	

5-30101	
5-30102	
5-30103	

 	2,473,136	 	2,758,665	 	2,820,165	 	1,565,524 

254,535	295,817	289,817		297,062	
31,772	43,623	42,623		43,689	
21,532	26,324	25,788		26,434	
20,227	30,550	29,920		30,668	
1,111	1,961	1,961		2,010	
3,430	1,930	3,430		3,516	
-	3,401	3,401		3,486	
452	1,270	1,270		1,302	
333,059	404,876	398,210		 	408,167 	

69,433	
1,905	
27,606	
6,304	
187,202	
78,316	
303,575	
12,000	
 	25,000 	
 	711,341 	

71,169	
1,953	
28,296	
6,462	
196,562	
80,274	
311,164	
12,000	
25,000	
 	732,880 	

44,492	74,433
-	1,905
28,537	22,606
5,264	6,304
146,836	192,202
33,892	93,316
307,948	298,575
12,000	10,000
 	25,000	 	25,000 
 	603,969	 	724,341 

-	
-	
 	- 	

26,962	-	26,962
-	-	-
-	-	-

TOTAL WATER TREATMENT PLANT DIVISION	1,055,946	737,799		 	963,990 		 	1,129,217	1,	

26,962	-	26,962

136,513	 	1,141,047 

WASTEWATER TREATMENT PLANT DIVISION

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

Personnel Regular Salaries Overtime
FICA
Retirement Contributions
SLWSD Final Budget FY 2021 (9-1-2020)

-	-

295,677		300,069	
39,071		40,048	
25,953		26,372	
30,127		30,611	

253,647	313,677
37,171	39,071
23,240	27,330
25,833	31,747
Page 33

Budget FY 2021

Final Amended Budget
FY 2020

Orig. Budget FY 2020

Estimate EOY FY 2020

Actual YTD FY 2020

Actual FY 2019

8	9	649,361
5-16008	Uniforms	1,454	1,746	2,333	2,333	2,333	2,391	
5-16010	Training & Education Costs	2,074	1,734	2,312	1,807	2,807	2,877	
5-16011	Annual PTO	-		-	3,532	3,532	3,620	
5-16012	Cell Stipend	 	681 	 	587 	783	970	970	994	
		Total WWTP Personnel: 	367,288 	 	258,985 	345,319	420,467	400,470	 	406,982 	
	WWTP Operating						-	
5-31001	Other Contractual Services	26,159	15,302	20,403	31,720	26,720	27,388	
5-31002	Operations & Maintenance Services	5,883	4,750	6,333	7,362	7,362	7,546	
5-31003	Laboratory Services	16,342	14,579	19,439	27,697	24,697	25,314	
5-31004	Operating Supplies	13,831	8,658	11,544	16,364	14,364	14,723	
5-31005	Sludge Disposal	69,652	55,417	73,889	89,239	84,239	86,345	
5-31006	Electricity Services	145,876	88,745	118,327	152,849	147,849	155,241	
5-31008	Plant Maintenance	46,002	28,142	37,523	51,821	41,821	42,867	
5-31010	Chemicals	 	77,047 	53,506 	 	71,341 	 	111,642 	 	109,142	111,871	
Total WWTP Operating: 	400,791 	269,099 	 	358,799 	 	488,694 	 	456,194	 	471,295 	
	Capital Outlay WWTP						
5-31101	Equipment	28,869	44,560	45,000	44,560		
5-31102	Building	85,552	12,385	405,000	19,000		
5-31103	Other	-		-	-	-	-	

Total WWTP Capital Outlay:	114,421
TOTAL WASTEWATER TREATMENT PLANT DIVISION	882,500
UNDERGROUND UTILITIES DIVISION
Personnel

56,945
585,029

-	450,000	63,560	 	- 
 	
 	704,118	 	1,359,161	920,224	 	878,277 

5-17001	Regular Salaries	419,574	322,610	430,147	483,761	478,761	495,730	
5-17002	Overtime	66,670	37,859	50,479	65,621	65,621	67,262	
5-17003	FICA	36,438	27,123	36,164	42,588	42,205	43,643	
5-17004	Retirement Contributions	42,238	29,676	39,568	49,444	48,994	50,669	
5-17008	Uniforms	4,472	3,469	4,625	5,981	5,981	6,131	
5-17010	Training & Education Costs	5,259	1,390	1,853	2,800	2,800	2,870	
5-17011	Annual PTO	-	-	5,083	5,083	5,210	
5-17012	Cell Stipend	 	1,144 	1,106 	1,475	2,237	2,237	2,293	
Total UGU Personnel: 	575,794 	423,233 	564,311	657,515	651,682	 	673,808 	
	UGU Operating								
5-32001	Other Contractual Services	282,414	239,213	318,951	286,664	311,664	319,456	
5-32002	Operations & Maintenance Services	99,891	76,758	102,344	109,928	103,928	106,526	
5-32003	Operating Supplies	76,515	55,262	73,683	95,852	77,852	79,798	
5-32004	Electricity Services	39,700	24,277	32,369	41,055	41,055	43,108	
5-32005	Vehicle Maintenance	24,711	19,398	25,864	26,707	26,707	27,375	
5-32006	Lift Station Maintenance	 	21,997 	12,895 	 	17,193 	 	25,747 	 	21,747	22,291	
Total UGU Operating: 	545,227 	427,803 	 	570,404 	 	585,953 	 	582,953	 	598,554 	
	Capital Outlay UGU							
5-32101	Equipment	109,452	44,548	44,548	46,000	56,000	62,200	
5-32102	Building	28,631	58,571	79,967	-	79,967	-	
5-32104	New Meters	-		-	1,050	1,050	1,050	
5-32103	Other	-		-	-	-	-	

Total UGU Capital Outlay:	138,083
TOTAL UNDERGROUND UTILITIES DIVISION	1,259,104
SLWSD Final Budget FY 2021 (9-1-2020)

103,119
954,155

124,515	47,050	137,017	 	63,250 

 	 	
 	1,259,230	 	1,290,518	1,371,652	 	1,335,612 
Page 34

Orig. Budget FY 2020

Estimate EOY FY 2020

Actual YTD FY 2020

Actual	
FY 2019	

Final Amended Budget	
FY 2020	

Budget	
FY 2021	
649,361	

8	9

38,075	43,780	43,780		44,875	
480	5,097	4,097		4,199	
2,685	3,817	3,740		3,834	
3,488	4,399	4,309		4,417	
380	561	561		575	
133	695	695		712	
-	772	772		791	
-	250	250		256	
45,241	59,371	58,204		 	59,659 	

IRRIGATION DIVISION
Personnel
Regular Salaries	38,467	28,556
Overtime	1,105	360
FICA	2,851	2,014
Retirement Contributions	3,643	2,616
Uniforms	388	285
Training & Education Costs	199	100
Annual PTO	-
Cell Stipend 	 	
Total IRR Personnel: 	46,653 	33,931 

IRR Operating
Other Contractual Services Operations & Maintenance Services Laboratory Services
Operating Supplies Electricity Services Maintenance - Irrigation Chemicals

25,196
48,022
-   7,011
123,947
19,392
 	15,995 

9,629
21,801

Total IRR Operating: 	239,564 

2,957
78,632
23,768
 	2,774 
 	139,561 

Capital Outlay IRR Equipment  Building
Other

Total IRR Capital Outlay:

9,425
-
-
9,425

-
-
-

 TOTAL IRRIGATION DIVISION	295,642 	173,492 

5-18001	
5-18002	
5-18003	
5-18004	
5-18008	
5-18009	
5-18010	
5-18011	

5-33001	
5-33002	
5-33003	
5-33004	
5-33005	
5-33008	
5-33010	

5-33101	
5-33102	
5-33103	

5-40001	
5-40002	
5-40003	
5-40004	
5-40013	
5-40015	
5-40016	
5-40017	

5-41001	
5-41002	
5-41003	
5-41006	

5-41101	
5-41102	
5-41103	

28,164	
42,437	
603	
6,433	
135,739	
45,131	
 	13,342 	
 	271,849 	

28,868	
43,498	
618	
6,594	
148,826	
31,284	
13,676	
 	273,364 	

12,839	34,164
29,068	47,437
-	603
3,943	8,433
104,843	141,739
31,691	50,131
 	3,699	 	18,342 
 	186,083	 	300,849 

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

-	
-	
-	
 	- 	

 	231,324	 	360,220	330,053	 	333,023 

SHOP & MAINTENANCE OPERATIONS DIVISION
Personnel

100,450	
7,474	
8,405	
9,713	
1,170	
2,006	
1,551	
 	393 	
 	131,162 	

102,961	
7,661	
8,615	
9,956	
1,199	
2,056	
1,590	
403	
 	134,441 	

Regular Salaries	91,379	68,344	91,125	100,450
Overtime	7,802	2,807	3,743	7,474
FICA	7,432	5,292	7,056	8,405
Retirement Contributions	8,609	6,466	8,621	9,713
Uniforms	684	520	693	1,170
Training, Cont. Educ., and Licensing	536	179	239	2,006 Annual PTO		-			-	1,551

83,732

Cell Stipend	 	160	124	 	165	 	393 

5,000

-	
-	
-	

Total Shop & Maintenance Personnel: 	116,602 Shop & Maintenance Operating

 	111,642	 	131,162 

Operations & Maintenance Svc	3,397	6,026	8,035		5,859	
Disposal Fees	732	623	831	-	1,640	
Operating Supplies	5,192	4,046	5,395	-	4,358	
Machinery & Equipment	 	7,112 	6,885	9,180	-	 	9,477 	
Total Shop & Maintenance Operating: 	16,432 	17,580		23,441	 	21,334 	
Capital Outlay Shop & Maintenance					

 	
8,359	
1,640	
5,358	
 	9,477 	
 	24,834 	

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

Equipment	27,229	-	-	- Building			-
Other	-
SLWSD Final Budget FY 2021 (9-1-2020)

Page 35

Total Shop & Maintenance Capital Outlay:	27,229

8	 	9		 	649,361 

-

Budget FY 2021

Final Amended Budget
FY 2020

Orig. Budget FY 2020

Estimate EOY FY 2020

Actual YTD FY 2020

Actual FY 2019

 	-	-	-	 	5,000 

TOTAL SHOP & MAINTENANCE OPERATIONS DIVISION	160,263	101,312	 	135,083	152,496	155,996	 	164,896 

Total Operating Expenses	 	5,267,984	4,111,850	 	6,143,542	7,627,606	 	7,318,532	 	5,956,311 

-

NON-OPERATING INCOME AND EXPENSES
Other Income
Transfer from Water Connection Fees to Pay Debt	

-	

-	

 	-		
5-34001	TOTAL NON-OPERATING INCOME	-	-	 	-		

5-27011	
DEBT SERVICE EXPENSES
Cost of Issuance	74,000
Principal 2014 Bond Issue Refi of 2004	170,000
Interest 2014 Bond Issue Refi of 2004	370,748
Principal 2011 Bond Issue	1,105,000
Interest 2011 Bond issue	591,103
Principal 2013 Bond Issue	255,000
Interest 2013 Bond issue	 	101,696 
TOTAL DEBT SERVICE: 	2,667,547 

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

CAPITAL IMPROVEMENT & TRANSFERS
Capital Improvement Program - WWTP Expansion		- Required R&R Transfer to Capital (5%)	465,989
Additional R&R Transfer for CIP's	775,000
Cash Carry Forward for R&R CIP	 	-				
5-27013			180,000	
5-27012		181,088	362,175	
5-27008			1,135,000	
5-27007		276,414	552,216	
5-27010			260,000	
5-27009		 	47,750 	 	115,935 	
		 	505,252 	 	2,605,326 	
		
 	- 	
 		
		 	- 	 	- 	
		
-	
-	
5-28127		465,317	465,317	
		371,170	1,150,000	
		-	-	

-	 	-	
-	 	-	 	- 

-
180,000	180,000	190,000	
362,175	362,175	356,235	
1,135,000	1,135,000	1,165,000	
552,216	552,216	512,945	
260,000	260,000	265,000	
 	115,935 	 	115,935 	108,265	
 	2,605,326 	 	2,605,326 	 	2,597,445 	
 	- 	 	-		-	
 	- 	 	- 	 	- 	

TOTAL CI & TRANSFERS EXPENSES: 	1,240,989 

-	-
465,317	465,317
650,000	1,150,000
 	-	-	
 	836,487	1,615,317	 	1,115,317	1,615,317 

481,653
460,000
-
 	941,653 

 	 	

Total Expenses

$ 9,176,520

$ 5,453,589

$ 10,364,185

$	11,348,249

   $	11,539,175 

  $ 9,495,409 

Total Revenues	$	9,275,294	$ 6,272,063	   $   9,394,926	$	9,243,054 	  $	9,353,231 	$ 9,329,545	

Surplus/(Deficit) Before Transfer from							
(to) Operating Reserve	98,774	818,474	(969,259)	(2,105,195)	(2,185,944)	 	(165,864)	
Available Operating Cash Balance (Ending)	$	6,587,944	$ 7,406,418	$	5,618,685	$	4,482,749		$	4,402,000		$	4,236,136	

*Coverage Provided (Required > 1.10)	
1.62	
1.30	
1.36	
1.33	
**Coverage w/R&R deducted (Required > 1.00)	1.38	1.10	1.17	1.12	

Index Rate Increase (included in revenues)	
 	0.00%	
 	0.00%	
 	0.00%	
 	0.00%	
 	0.00%	
 	0.00%	
Total Effective Rate Increase	 	0.00%	 	0.00%	 	0.00%	 	0.00%	 	0.00%	 	0.00%	

	
Forecast	
	FY 2022		FY 2023		FY 2024		FY 2025	
	4,236,136		4,192,955		4,190,138		4,212,151	
	584,916		584,916		584,916		584,916	
								
	-		-		-		-	
	3,234,824	2.0%	3,299,520	2.0%	3,365,510	2.0%	3,432,820	

Water & Sewer Fund Balance (Beginning) Rate Stabilization Fund Balance (Beginning) OPERATING REVENUE
Grants

5-04006	
5-04106	
5-04007	
5-04107	
5-04009	
5-04109	
5-04010	
5-04012	
5-04014	
5-04018	
5-04021	
5-04022	
5-04047	
5-04046	
5-04033	
5-04035	

Billed Water Revenue Consumption Billed Water Revenue Base

	3,751,416		3,826,444		3,902,973		3,981,032	

Billed Wastewater Revenue Consumption Billed Wastewater Revenue Base

	1,833,462		1,870,131		1,907,534		1,945,685	

Billed Irrigation Revenue Consumption Billed Irrigation Revenue Base

	38,000		38,000		38,000		38,000	
	5,000		5,000		5,000		5,000	
	297,382		303,330		309,397		315,585	
	4,040		4,040		4,040		4,040	
	312,459		318,708		325,082		331,584	
	5,571		5,571		5,571		5,571	
	-		-		-		-	
	25,000		25,000		25,000		25,000	
	4,800		4,800		4,800		4,800	
	1,359		1,359		1,359		1,359	
	 	1,125 		 	1,125 		 	1,125 		 	1,125 	
	  $	9,514,438 		  $	9,703,028 		  $	9,895,391 		   $ 10,091,601 	
								
	12,000		12,000		12,000		12,000	
	918		918		918		918	
	1,230		1,257		1,285		1,313	
	14,148		14,175		14,203		14,231	

Late Fees Miscellaneous Fees
Wholesale Water Revenue Meter Set Fees
Wholesale Wastewater Revenue Interest (Operating)
Rate Stabilization Fund Backflow Prevention Program Tanker Truck Water Service Water Impact (AFPI)
  Wastewater Impact (AFPI)	
 	Total Revenues	
OPERATING EXPENSES

5-05001	
5-05002	
5-05004	

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

5-06002	
5-06003	

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

	45,644	
	 	1,494 	
	 	47,138 	

	4,073	
	2,400	
	49,920	
	16,536	
	21,787	
	177,394	
	 	44,100 	
	 	316,210 	

Management Contract	46,648	47,674	48,723	
   Travel & Per Diem		 	1,527 	 	1,561 	 	1,595 	
 	TOTAL DISTRICT MANAGER		 	48,175 	 	49,235 	 	50,318 	
Finance
Dissemination Agent	
4,163	
4,255	
4,349	
Arbitrage	2,400	2,400	2,400	
Accounting Services	51,018	52,140	53,287	
Auditing	16,900	17,272	17,652	
Banking Services	22,266	22,756	23,257	
Property & Casualty Insurance	223,749	198,936	208,883	
   Bad Debt		 	45,000 	 	45,900 	 	46,800 	
 	TOTAL FINANCE		 	365,496 	 	343,659 	 	356,628 	
Property Control				

District Manager

5-09001	
5-09003	
5-09004	

	2,022	2,066	2,111	2,157	
	5,116	5,229	5,344	5,462	
	3,344	3,418	3,493	3,570	
	10,482	10,713	10,948	11,189	

Building & Land Rental Computer Software/Licensing
   Computer Hardware/Supplies	
 TOTAL PROPERTY CONTROL	

Forecast	
	FY 2022		FY 2023		FY 2024		FY 2025	

Utility Rate Consultant	
    Other Contractual Services		
 TOTAL RATE CONSULTANT		

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

5-11001

5-19001	
5-23001	

5-26002

	16,600	16,965	17,338	17,719	
	16,600	16,965	17,338	17,719	

Clerk to the Board

	11,382	
	1,624	
	2,479	
	 	1,894 	
	 	17,379 	

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

Legal Services

	36,190	
	 	8,767 	
	 	44,957 	

General Counsel
   Special Counsel	
 	TOTAL LEGAL COUNSEL	

Engineering Services	
   Engineering Services		
 	TOTAL  ENGINEERING		

11,632	
1,660	
2,534	
 	1,936 	
 	17,762 	

11,888	
1,697	
2,590	
 	1,979 	
 	18,154 	

12,150	
1,734	
2,647	
 	2,023 	
 	18,554 	

36,986	37,800	38,632
 	8,767	 	8,767	 	8,767 
 	45,753	 	46,567	 	47,399 

	 	87,003 	
	 	87,003 	

 	88,917	 	90,873	 	92,872 
 	88,917	 	90,873	 	92,872 

ADMINISTRATION DIVISION

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

5-29001	
5-29002	
5-29003	
5-29004	
5-29005	
5-29006	
5-29007	
5-29008	
5-29011	
5-29012	
5-29013	
5-29014	

382,125	390,532	399,124	407,905	
5,183	5,297	5,414	5,533	
34,821	35,587	36,370	37,171	
38,966	39,823	40,699	41,594	
606,852	649,332	694,785	743,420	
35,461	37,234	39,096	41,051	
2,292	2,342	2,394	2,447	
3,808	3,892	3,978	4,066	
7,002	7,156	7,313	7,474	
11,314	11,563	11,817	12,077	
9,422	9,629	9,841	10,058	
1,492	1,525	1,559	1,593	
1,138,738	1,193,912	1,252,390	1,314,389	

Personnel Regular Salaries Overtime
FICA
Retirement Contributions Health/Life/Dental Insurance Workers Comp Unemployment Compensation Uniforms
Training & Education Costs Vehicle Allowance
Annual PTO Cell Stipend
Total Administration Personnel:

Other Contractual Services	207,178	
Website Maintenance	4,764	
Operating Supplies	7,443	
Storm Water Fees	33,884	
Telephone & Cell Service	14,419	
Postage & Freight	35,926	
Equipment Leasing	2,799	
Administrative Maintenance	2,022	
Contingencies - Hurricane	-	
Office Supplies	4,996	
Fuel & Lubricants - Vehicle	54,323	
Fuel & Lubricants - Equipment	14,344	

211,736	
4,869	
7,607	
33,884	
14,736	
36,716	
2,861	
2,066	
-	
5,046	
58,126	
15,348	

216,394	
4,976	
7,774	
33,884	
15,060	
37,524	
2,924	
2,111	
-	
5,096	
62,195	
16,422	

221,155	
5,085	
7,945	
33,884	
15,391	
38,350	
2,988	
2,157	
-	
5,147	
66,549	
17,572	

ADMIN Operating

Forecast	
		FY 2022		FY 2023		FY 2024		FY 2025	
									
Minor Construction Expenses		1,560		1,594		1,629		1,665	
Project Maintenance Fees		6,685		6,685		6,685		6,685	
Contingency (1.5%)		87,099		90,360		92,657		95,583	
Electricity Services		4,724		4,960		5,208		5,468	
Total Administration Operating:		482,166		496,594		510,539		525,624	
Capital Outlay Administration									
Equipment		-		-		-		-	
Building		-		-		-		-	
Other		-		-		-		-	
Total Administration Capital Outlay:		-		-		-		-	

 	 	 	 	

5-29015	
5-29016	
5-29017	
5-29018	

5-29101	
5-29102	
5-29103	

 	1,690,506 		 	1,762,929 		 	1,840,013 	

 	TOTAL  ADMINISTRATION	 WATER TREATMENT PLANT DIVISION

5-15001	
5-15002	
5-15003	
5-15004	
5-15008	
5-15010	
5-15011	
5-15012	

5-30001	
5-30002	
5-30003	
5-30004	
5-30005	
5-30007	
5-30009	
5-30010	
5-30011	

5-30101	
5-30102	
5-30103	

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

 	1,620,904 

303,597	310,276	317,102	324,078	
44,650	45,632	46,636	47,662	
27,015	27,610	28,217	28,838	
31,342	32,032	32,736	33,457	
2,054	2,099	2,145	2,192	
3,593	3,672	3,753	3,836	
3,563	3,641	3,721	3,803	
1,331	1,360	1,390	1,421	
417,145	426,322	435,700	445,287	

WTP Operating
Other Contractual Services

Total WTP Personnel:

74,335	
2,040	
29,555	
6,749	
216,710	
83,845	
325,006	
12,000	
 	25,000 	
 	775,240 	

75,970	
2,085	
30,205	
6,897	
227,546	
85,690	
332,156	
12,000	
 	25,000 	
 	797,549 	

77,641	
2,131	
30,870	
7,049	
238,923	
87,575	
339,463	
12,000	
 	25,000 	
 	820,652 	

72,735

Operations & Maintenance Services Laboratory Services
Operating Supplies Electricity Services Plant Maintenance Chemicals
Water Conservation Grant Program Backflow Prevention Program
Total WTP Operating:

1,996
28,919
6,604
206,390
82,040
318,010
12,000
 	25,000 
 	753,694 

Capital Outlay WTP
Equipment Building Other

Total WTP Capital Outlay:

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

-	-	-	-

 	

 TOTAL WATER TREATMENT PLANT DIVISION	

WASTEWATER TREATMENT PLANT DIVISION

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

Personnel Regular Salaries Overtime
FICA
Retirement Contributions

1,17
0,839	1,201,562		1,233,249		1,265,939	

306,671	
40,929	
26,952	
31,284	

-	-	-	-

313,418	
41,829	
27,545	
31,972	

320,313	
42,749	
28,151	
32,676	

327,360	
43,689	
28,770	
33,394	

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	

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

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

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

Forecast	
		FY 2022		FY 2023		FY 2024		FY 2025	
									
Uniforms		2,444		2,498		2,553		2,609	
Training & Education Costs		2,940		3,005		3,071		3,139	
Annual PTO		3,700		3,781		3,864		3,949	
Cell Stipend		1,016		1,038		1,061		1,084	
Total WWTP Personnel:		415,936		425,086		434,438		443,994	
WWTP Operating									
Other Contractual Services		27,991		28,607		29,236		29,879	
Operations & Maintenance Services		7,712		7,882		8,055		8,232	
Laboratory Services		25,871		26,440		27,022		27,616	
Operating Supplies		15,047		15,378		15,716		16,062	
Sludge Disposal		88,245		90,186		92,170		94,198	
Electricity Services		163,003		171,153		179,711		188,697	
Plant Maintenance		43,810		44,774		45,759		46,766	
Chemicals		 	114,332 		 	116,847 		 	119,418 		 	122,045 	
Total WWTP Operating:		 	486,011 		 	501,267 		 	517,087 		 	533,495 	
Capital Outlay WWTP									
Equipment		30,000		-				-	
Building				-		-		-	
Other		-		-		-		-	
Total WWTP Capital Outlay:		30,000		-		-		-	
									
 TOTAL  WASTEWATER TREATMENT  PLANT DIVISION			931,947		926,353		951,525		977,489	
UNDERGROUND UTILITIES DIVISION									
Personnel									
Regular Salaries		506,636		517,782		529,173		540,815	
Overtime		68,742		70,254		71,800		73,380	
FICA		44,603		45,584		46,587		47,612	
Retirement Contributions		51,784		52,923		54,088		55,278	
Uniforms		6,266		6,404		6,545		6,689	
Training & Education Costs		2,933		2,998		3,064		3,131	
Annual PTO		5,325		5,442		5,562		5,684	
Cell Stipend		2,343		2,395		2,448		2,502	
Total UGU Personnel:		688,632		703,782		719,267		735,091	
UGU Operating									
Other Contractual Services		326,484		333,667		341,008		348,510	
Operations & Maintenance Services		108,870		111,265		113,713		116,215	
Operating Supplies		81,554		83,348		85,182		87,056	
Electricity Services		45,263		47,526		49,902		52,397	
Vehicle Maintenance		27,977		28,592		29,221		29,864	
Lift Station Maintenance		 	22,781 		 	23,282 		 	23,794 		 	24,317 	
Total UGU Operating:		 	612,929 		 	627,680 		 	642,820 		 	658,359 	
Capital Outlay UGU									
Equipment		60,000		60,000		60,000		60,000	
Building		-		-		-		-	
New Meters		1,050		1,050		1,050		1,050	
Other		-		-		-		-	
Total UGU Capital Outlay:		61,050		61,050		61,050		61,050	
									
 TOTAL UNDERGROUND UTILITIES DIVISION			1,362,611		1,392,512		1,423,137		1,454,500	

5-18001	
5-18002	
5-18003	
5-18004	
5-18008	
5-18009	
5-18010	
5-18011	

5-33001	
5-33002	
5-33003	
5-33004	
5-33005	
5-33008	
5-33010	

5-33101	
5-33102	
5-33103	

5-40001	
5-40002	
5-40003	
5-40004	
5-40013	
5-40015	
5-40016	
5-40017	

5-41001	
5-41002	
5-41003	
5-41006	

5-41101	
5-41102	
5-41103	

 

Forecast	
		FY 2022		FY 2023		FY 2024		FY 2025	
									
IRRIGATION DIVISION									
Personnel									
Regular Salaries		45,862		46,871		47,902		48,956	
Overtime		4,291		4,385		4,481		4,580	
FICA		3,919		4,005		4,093		4,183	
Retirement Contributions		4,514		4,613		4,714		4,818	
Uniforms		588		601		614		628	
Training & Education Costs		728		744		760		777	
Annual PTO		808		826		844		863	
Cell Stipend		262		268		274		280	
Total IRR Personnel:		60,972		62,313		63,682		65,085	
IRR Operating									
Other Contractual Services		29,503		30,152		30,815		31,493	
Operations & Maintenance Services		44,455		45,433		46,433		47,455	
Laboratory Services		632		646		660		675	
Operating Supplies		6,739		6,887		7,039		7,194	
Electricity Services		156,267		164,080		172,284		180,898	
Maintenance - Irrigation		32,004		32,740		33,493		34,263	
Chemicals		 	13,977 		 	14,284 		 	14,598 		 	14,919 	
Total IRR Operating:		 	283,577 		 	294,222 		 	305,322 		 	316,897 	
Capital Outlay IRR									
Equipment		30,000		-		-		-	
Building		-		-		-		-	
Other		-		-		-		-	
Total IRR Capital Outlay:		30,000		-		-		-	
									
 TOTAL IRRIGATION DIVISION			374,549		356,535		369,004		381,982	

SHOP & MAINTENANCE OPERATIONS DIVISION									
Personnel									
Regular Salaries		105,226		107,541		109,907		112,325	
Overtime		7,830		8,002		8,178		8,358	
FICA		8,805		8,998		9,196		9,399	
Retirement Contributions		10,175		10,399		10,628		10,861	
Uniforms		1,225		1,252		1,280		1,308	
Training, Cont. Educ., and Licensing		2,101		2,147		2,194		2,242	
Annual PTO		1,625		1,661		1,698		1,735	
Cell Stipend		 	412 		 	421 		 	430 		 	439 	
Total Shop & Maintenance Personnel:		 	137,399 		 	140,421 		 	143,511 		 	146,667 	
Shop & Maintenance Operating									
Operations & Maintenance Svc		8,756		8,949		9,146		9,347	
Disposal Fees		1,718		1,756		1,795		1,834	
Operating Supplies		5,613		5,736		5,862		5,991	
Machinery & Equipment		 	9,928 		 	10,146 		 	10,369 		 	10,597 	
Total Shop & Maintenance Operating:		 	26,015 		 	26,587 		 	27,172 		 	27,769 	
Capital Outlay Shop & Maintenance									
Equipment		-							
Building									
Other									

	
Forecast	
	FY 2022		FY 2023		FY 2024		FY 2025	

Total Shop & Maintenance Capital Outlay:	-	-	-	-
			
TOTAL SHOP & MAINTENANCE OPERATIONS DIVISION		163,414	167,008	170,683	174,436	

Total Operating Expenses

NON-OPERATING INCOME AND EXPENSES	
Other Income	
 Transfer from Water Connection Fees to Pay Debt		
 5-34001		TOTAL NON-OPERATING INCOME		

DEBT SERVICE EXPENSES

 	6,178,181	 	6,342,432	 	6,501,504	 	6,703,269 

	 	- 	
	 	- 	

 	- 	
 	- 	

 	- 	
 	- 	

 	- 	
 	- 	

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

 
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	 	100,448 	
TOTAL DEBT SERVICE:	 	2,588,049 	

 	
200,000	
343,695	
1,235,000	
431,116	
280,000	
 	92,335 	
 	2,582,146 	

 	
210,000	
337,095	
1,270,000	
388,385	
285,000	
 	84,075 	
 	2,574,555 	

 	
215,000	
330,165	
1,305,000	
344,443	
295,000	
 	75,668 	
 	2,565,276 	

 	- 	
 	- 	

5-28127

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

CAPITAL IMPROVEMENT & TRANSFERS	
Capital Improvement Program - WWTP Expansion	
Required R&R Transfer to Capital (5%)	
Additional R&R Transfer for CIP's	
Cash Carry Forward for R&R CIP	
TOTAL CI & TRANSFERS EXPENSES:	
Total Expenses	
Total Revenues	

 	- 
 	- 

481,267	
300,000	
 	- 	
 	781,267 	
  $	9,705,845 	
  $	9,703,028 	

491,389
300,000
 	- 
 	791,389 

  $	9,557,619 

  $	9,514,438 

 	- 	
 	- 	

497,319	
300,000	
 	- 	
 	797,319 	
  $	9,873,378 

  $	9,895,391 

 	- 	
 	- 	

506,046	
130,000	
 	- 	
 	636,046 	
   $	9,904,591 

   $  10,091,601 

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

(43,181)	
  $	4,192,955 	

(2,817)	
  $	4,190,138 	

22,013	187,010

  $	4,212,151	 $	4,399,161 

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

1.33	
1.12	

1.32	
1.12	

1.34	
1.12	

1.34	
1.12	

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

	 	2.00%		 	2.00%		 	2.00%		 	2.00%	
	 	2.00%		 	2.00%		 	2.00%		 	2.00%	

REVENUE SOURCES

St Lucie West Services District receives approximately 73.46% of their operating Revenues from the sale of water and wastewater service. Another 19.44% of the operating revenue is received from irrigation services. The FY 2021 Budget assumes no rate increase to all utility rates.

AFPI Revenue $2,484.00
0.03%	Other Operating Revenue
$82,411.00 0.88%
Wholesale Water & Wastewater $597,883.00
6.41%	Billed Water Revenues
$3,171,396.00 33.99%

Billed Irrigation Revenue
$1,797,512.00 19.27%

Billed Wastewater Revenues $3,677,859.00 39.42%	

Water & Sewer Revenue

Billed Water Revenue
Revenue billed for potable water services. The water revenue budget assumes a 0.1% increase in total customers (ERU’s) and no rate increase.

Billed Wastewater Revenue
Revenue billed for the wastewater services. The wastewater revenue budget assumes a 0.1% increase in total customers (ERU’s) and no rate increase.

Irrigation Revenue
Revenue billed for the irrigation services. The irrigation revenue budget assumes a minor increase in total customers and no rate increase.

Late Fee Revenue
Late fees are charges assessed on customer accounts due to late payment of the customer’s utility bills. The budget for FY 2021 is based on historical revenues, however using a conservative assumption for the budget year.

Miscellaneous Fees
Miscellaneous revenues that the Utility receives. The budget for FY 2021 is based on historical revenues, however using a conservative assumption for the budget year.

Wholesale Water/Wastewater Revenue
Revenue received from the sale of wholesale water and wastewater services. At times the District may choose to enter into an agreement with an organization to sell wholesale water at wholesale prices. Currently the District has an agreement with the Reserves for the purchase of wholesale water and wastewater. The gallonage (commodity) charge is equal to eighty percent (80%) of the retail water and sewer service rate (per 1,000 gallons) in effect at the time of payment.

Meter Set Fees
Revenue received for the setting of new meters.

Interest Revenue – Operating Revenues
This account reflects all interest earnings in all non-restricted cash accounts that belong to the Water & Sewer Fund.

Rate Stabilization Fund – Operating Revenues
This revenue is funded from available unrestricted operating reserves from previous FY’s.

Backflow Prevention Program – Operating Revenues
This revenue is for water backflow prevention testing performed by contractors who have been preapproved for this program.

Tanker Truck Water Service – Operating Revenues
This revenue is for water provided to water tanker trucks such-as pest control, fertilizer companies and contractors.

Water & Wastewater Connection Fees (AFPI Portion)
The Allowance for Funds Prudently Invested (AFPI) charge is the unrestricted portion of the Water & Wastewater Connection Fees that is used to recover the fixed operating, maintenance, and replacement costs and associated financing charges for those customers requiring service subsequent to the construction of the Water and Wastewater facilities by the District.

Capital Fund Revenues

Water & Wastewater Connection Fees
Fees collected from the district to acquire, construct, equip or expand the capacity of the Water & Wastewater facilities of the Utility System for the purpose of paying or reimbursing the equitable share of the capital costs relating to such acquisition, construction, expansion, or equipping of unused capacity of the Water and Wastewater facilities of the utility system and new developments within the service area of the utility system. Such fees may include interest carrying costs associated with the water and wastewater facilities of the utility system.

OPERATING EXPENSE’S

Operating expenses include the cost for personnel, materials, maintenance, service and equipment required for the Water & Sewer Utility to Function. They include expenses directly related to the Utility service activities.

Board of Directors

Executive Salaries
Salaries paid to the Board of Directors for their public service. Salaries are paid on a $200 per board meeting, for a total maximum amount of
$4,800 per seat, per fiscal year. This expense is shared equally with the General Fund.

FICA
This line includes the Districts portion of the social security and Medicare expense for Salaries of the Board of Supervisors. The Federal rate for these combined expenses is 7.65% of total salaries.

Board Meeting Expenses
This includes expenses directly relating to board meetings.

District Manager

Management Contract
Charges directly relating to the District Manager’s service contract. The charge for FY 2021 is based on the salary difference of the Utility Director salary and the Contract for the District Manager which is shared between the Water & Sewer Fund 50% and the General Fund 50%.

Travel & Per Diem
Charges billed directly from SDS, Inc. or the District Manager for travel expenses as allowed by the contract for District Business. All charges are billed in accordance with Section 112.061, Florida Statutes.

Finance

Dissemination Agent
This line includes charges for a dissemination agent who prepares reports regarding the compliance with bond issues.

Arbitrage
This line includes charges relating to the annual arbitrage review relating to interest earned versus interest paid.

Accounting Services
This includes the contracted services for Financial Services with SDS, Inc. The FY 2021 budget assumes a 2.5% increase from the previous year per the contract with SDS.

Auditing
This includes expenses that are incurred from the Districts Annual Financial Audit as required by Florida Statutes. This amount is split between the Water & Sewer Fund and the General Fund, 56% and 44% respectively.

Banking Services
Charges for banking services such as bank service charges and trust account administration expenses.

Property & Casualty Insurance
This expense includes the annual insurance premium that provides protection for the Districts general liability, auto and property coverage. The agent has been asked to provide and estimate of total premiums for FY 2021. Coverage is from October 1 through September 30 each year.

Bad Debt
This expense is an expense that is assessed upon accounts receivable accounts that are expected to be written off due to nonpayment.

Property Control

Building & Land Rental
Charges for the storage rental space.

Computer Software/Licensing
Charges for yearly software and/or licensing obligations for computer equipment used for the utility.

Computer Hardware/Supplies
This line item includes new and replacement computer hardware and supplies.

Utility Rate Consultant

Other Contractual Services
Contractual services provided by PRMG for the Revenue Sufficiency Analysis Update.

Clerk to the Board

Other Contractual Services
Contractual services provided by SDS, Inc for the Board Clerk and records service provided. This expense is shared 60% to 40% with the General Fund.

Postage & Freight
This line item includes postages charges that are invoiced from the district management office. These charges include postage charges for sending out regular mail, packages and vendor checks.

Printing & Binding
Charges for printing and binding agendas, packages, audit reports and budget materials as well as copy charges for the normal daily work- flow.

Legal Ads
Charges for legal ads posted in the local newspapers for notices of Board meetings and Public Hearings.

General Counsel
Legal Services
Legal fees associated with the District’s Attorney. These fees include charges for regular legal business matters within the District.

Special Counsel
Legal Services
Legal fees associated with any special legal matters the District may have. For the FY 2021 budget this line item includes legal matters regarding Human Resources matters.

Engineering Services

Engineering Services
Charges billed from the District Engineer office. These charges include any general engineering services or Work Authorization preparation that directly relates to the Utility. The engineer is paid for actual hours for services delivered.

WATER & SEWER FUND ADMINISTRATION DIVISION
Water & Sewer Administration Division - Personnel

Regular Salaries
Includes Administration Division employee’s basic salaries. The total budget is estimated using a tabulation of all approved positions, applying the appropriate increases and allowing a factor for unfilled vacancies. We are not proposing any new position for this FY. This year we are proposing to give a 2.5% increase to all employees based on the Bureau of Labor Statics CPI. This also reflects for license or certifications increases.

Overtime
This description is the same for all Division in the Utilities Department: This line includes departmental overtime expenses.

FICA
This description is the same for all Division in the Utilities Department: This line includes the Districts portion of the social security and Medicare expense for Salaries of the District’s employees. The Federal rate for these combined expenses is 7.65% of total salaries.

Retirement Contributions
This description is the same for all Division in the Utilities Department: After one year of employment the District provides a 9% contribution into a SEP IRA for all full-time employees. This contribution is paid on a monthly basis.

Health/Life/Dental Insurance
This includes health, life and dental insurance benefits provided to all employees of the District. The proposed increase is 5.5% for FY 2021.

Workers Compensation
The District provides workers compensation to any employee who is injured while at work. Under the provisions of the Florida Workers Compensation law, a no-fault insurance plan which is supervised by the State of Florida, the District pays for 100% of these benefits.

Unemployment Compensation
The District is required to reimburse the Unemployment Compensation Fund for any unemployment claims paid on behalf of the District.

Uniforms
This description is the same for all Division in the Utilities Department: The District provides an allotted amount of uniforms and/or safety equipment for all District employees each year depending on their position.

Training & Education Expenses
This description is the same for all Division in the Utilities Department: The District pays for employees to obtain and upgrade certifications and licenses. In some cases, the employee may need to travel to attend these classes or training courses. The district pays the employee travel and per diem according to Section 112.061, Florida Statutes.

Vehicle Allowance
The District provides for a vehicle allowance for certain positions instead of providing a vehicle and associated costs.

Annual PTO
The District provides personal leave and allows a maximum cash-out each year, this code covers the maximum exposure for each FY.

Cell Phone Stipend
The District provides optional cell phone stipend to all employees, this code covers the maximum exposure for each FY.

Water & Sewer Administration Division - Operating

Other Contractual Services
This description is the same for all Division in the Utilities Department: Includes charges associated with service contracts related to the Administration Division such as office equipment repairs, computer support, Air conditioning services, Security alarm repairs, pest control, Utility Billing Program, Credit Card Program for billing, Bill mail-out services, Vehicle GPS monitoring, Trash contract, and janitorial contracts.

Website Maintenance
This description is for website maintenance and hosting for the budget year 2021.

Operating Supplies
This description is the same for all Division in the Utilities Department: Includes general supplies for the use and operation of the Administration Division.

Storm Water Fees
Storm water fees the District pays to the City of Port St Lucie and SLWSD General Fund for their share of Storm Water Maintenance Fees for the land owned and operated by the utility.

Telephone & Cell Services
These charges include the landline telephone service that is used in the District office as well as cellular phone services for all Utility  Divisions.

Postage & Freight
This line item includes postage charges that are used primarily for the utility billing cycle as well as notices sent to residents regarding utility matters.

Equipment Leasing
Charges for leasing equipment which is used for Utility activities. Currently the District has one leased copier.

Administrative Maintenance
This description is the same for all Division in the Utilities Department: This line includes charges for normal maintenance of the District’s vehicles used by the Utility. Maintenance is done on a regular basis to provide the longest life possible to the vehicles owned and operated by the district. This provides for decreased total life cycle costs.

Contingency – Hurricane
This account is allocated to fund any extraordinary expenses the District incurs relating to hurricane preparation and/or damages to the Utility property.

Office Supplies
Includes general supply charges for the operations of the Districts offices and billing functions.

Fuel & Lubricants-Vehicles
Fuel purchased for all vehicles used in the Utility Division.

Fuel & Lubricants-Equipment
Fuel purchased for all equipment used in the Utility Division.

Minor Construction Expenses
This includes miscellaneous minor construction projects that do not meet the Districts threshold to be considered capital items.

Project Maintenance Fees
This includes project maintenance fees associated with lawn maintenance for the Utilities Division paid to the General Fund.

Contingency
This code was recommended by the Rate Consultant for unexpected expenses. This is 1.5% of the operating expenses minus the Capital Outlay.

Electricity Services
This description is the same for all Division in the Utilities Department: Includes electricity charges for the administration building which is split with the General Fund.

Water & Sewer Administration Division – Capital Outlay

Equipment
This description is the same for all Division in the Utilities Department: This code is for equipment purchases such as vehicles and tractors over $1,000. Plan to replace the Ford Focus which will be split with the General Fund at $10,000 and no other expenditures planned for this fiscal year.

Building
This description is the same for all Division in the Utilities Department: This code is for buildings or land purchases over $1,000. No expenditures planned for this fiscal year.

Other
This description is the same for all Division in the Utilities Department: This code is for any other Capital purchases over $1,000. No expenditures planned for this fiscal year.

WATER TREATMENT PLANT DIVISION
Water Treatment Plant Division - Personnel

Regular Salaries; Overtime; FICA; Retirement Contributions; Uniforms; Training & Education Expenses; Annual PTO and Cell Stipend The above categories are the same as described in the Administration Budget except for one new operators position amended for this FY to assist in shift coverage.

Water Treatment Plant Division - Operating

Other Contractual Services; Operating Supplies; Electricity Services;
The above categories are the same as described in the Administration Budget

Operations & Maintenance Services
Charges for repairs on water treatment plant pipes and pump maintenance.

Laboratory Services
Includes charges for the water treatment plant laboratory testing, injection well testing, lead & copper testing, and others as required by permits.

Plant Maintenance
This line captures charges for normal maintenance for the water treatment plant. By performing normal maintenance inline with maintenance schedules, it provides a longer useful life for the utility plant assets.

Chemicals
This line includes any chemical purchases for the water treatment plant.

Water Conservation Grant Program
This line includes the allotment of rebate credits on utility bills on items such as low flow toilets and low flow shower heads. This program is designed to encourage water conservation.

Backflow Prevention Program
This line is for water backflow prevention testing performed by contractors who have been preapproved for this program and will assist in 100% compliance to the rule.

Water Treatment Plant Division – Capital Outlay

Equipment; Building; Other
The above categories are the same as described in the Administration Budget. No expenditures planned for this fiscal year.

WASTEWATER TREATMENT PLANT DIVISION
Wastewater Treatment Plant Division - Personnel

Regular Salaries; Overtime; FICA; Retirement Contributions; Uniforms; Training & Education Expenses; Annual PTO and Cell Stipend
The above categories are the same as described in the Administration Budget

Wastewater Treatment Plant Division - Operating

Other Contractual Services; Operating Supplies; Electricity Services; Operations & Maintenance Services; Laboratory Services; Plant Maintenance; Chemicals
The above categories are the same as described in the Administration Budget and Water Treatment Plant Division.

Sludge Disposal
Charges for the dewatering, hauling and disposal of the sludge from the wastewater plant.

Wastewater Treatment Plant Division – Capital Outlay

Equipment; Building; Other
The above categories are the same as described in the Administration Budget. No expenditures planned for this fiscal year.

UNDERGROUND UTILITIES DIVISION
Underground Utilities Division - Personnel

Regular Salaries; Overtime; FICA; Retirement Contributions; Uniforms; Training & Education Expenses; Annual PTO and Cell Stipend
The above categories are the same as described in the Administration Budget

Underground Utilities Division - Operating
Other Contractual Services; Operating Supplies; Electricity Services; Vehicle Maintenance; Operations & Maintenance Services;
The above categories are the same as described in the Administration Budget and Water Treatment Plant Division.

Lift Station Maintenance
This line captures charges for normal maintenance for the Underground Utilities Division. By performing normal maintenance inline with maintenance schedules, it provides a longer useful life for underground utilities assets.

Water & Sewer Underground Utilities Division – Capital Outlay

Equipment; Building; Other
The above categories are the same as described in the Administration Budget. $28,000 planned for the replacement of a 2008 F-250 truck and $34,200 for a new Ditch witch this fiscal year. No other expenditures planned for this FY.

New Meters
This code was recommended by the rate consultant to track the purchase of new meters for new construction.

IRRIGATION DIVISION
Irrigation Division - Personnel

Regular Salaries; Overtime; FICA; Retirement Contributions; Uniforms; Training & Education Expenses; Annual PTO and Cell Stipend
The above categories are the same as described in the Administration Budget

Irrigation Division - Operating

Other Contractual Services; Operating Supplies; Electricity Services; Vehicle Maintenance; Operations & Maintenance Services; Laboratory Services; Plant Maintenance; Chemicals
The above categories are the same as described in the Administration Budget and Water Treatment Plant Division.

Maintenance Irrigation
Includes charges for maintenance to irrigation pump stations as well as irrigation breaks on District property.

Water & Sewer Irrigation Division – Capital Outlay

Equipment; Building; Other
The above categories are the same as described in the Administration Budget. No expenditures planned for this fiscal year.

SHOP & MAINTENANCE DIVISION
Shop & Maintenance Division - Personnel

Regular Salaries; Overtime; FICA; Retirement Contributions; Uniforms; Training & Education Expenses; Annual PTO and Cell Stipend
The above categories are the same as described in the Administration Budget

Shop & Maintenance Division - Operating

Operations & Maintenance Services, Disposal Fees, Operating Supplies, and Vehicle Maintenance
The above categories are the same as described in the Stormwater Division Budget.

Water & Sewer Shop & Maintenance – Capital Outlay

Equipment; Building; Other
The above categories are the same as described in the Administration Budget. Plan $5,000 for the replacement of a tire balancer which will be split with the General fund Shop Division. No other expenditures planned for this fiscal year.

The Total Operating Expenses are projected to be $5,956,225 for FY 2021.

Non-Operating Expenses

Principal 2013 Bond Issue
According to the Bond Documents the district is required to make an annual Principal payment on the 2013 bonds outstanding.

Interest 2013 Bond issue
This line includes the semiannual interest fees the district is required to pay on the 2013 utility bonds outstanding. The increase is due to a condition of the bond that if the corporate tax decreased it would trigger an automatic increase to the bond interest rate which is still lower than when the bonds were refinanced.

Principal 2011 Bond Issue
According to the Bond Documents the district is required to make an annual Principal payment on the 2011 bonds outstanding.

Interest 2011 Bond issue
This line includes the semiannual interest fees the district is required to pay on the 2011 utility bonds outstanding. The increase is due to a condition of the bond that if the corporate tax decreased it would trigger an automatic increase to the bond interest rate which is still lower than when the bonds were refinanced.

Principal 2004 Bond Issue Refunded for the 2014 Bond
According to the Bond Documents the district is required to make an annual Principal payment on the 2004 bonds outstanding.

Interest 2004 Bond issue Refunded for the 2014 Bond
This line includes the semiannual interest fees the district is required to pay on the 2004 utility bonds outstanding. The decrease is due to restructuring of the bond in November of 2018 which lowered the rate for the duration of the bond saving close to $90,000 per year.

Rate Stabilization
This expense code transfers funds from available unrestricted operating reserves to the Rate Stabilization Fund and the balance is up to
$584,916. There is no transfer scheduled for 2021 FY.

Renewal & Replacement Transfer to Capital
This allocation captures the 5% minimum funding requirement to the Renewal & Replacement fund which is $481,389 for 2021FY and an additional $460,000 to fund the proposed capital expenditure items for future projects.

ST LUCIE WEST SERVICES DISTRICT CAPITAL FUNDING REVENUE AND EXPENDITURES

FY 2021 BUDGET

R&R	WCF	WWCF

-	
-	
481,653	
460,000	
-	
 	-		

70	
3,832	
-	
-	
-	
 	-		

Estimated Beginning Fund Balance	1,428,036	1,290,952	303,013

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

303	
2,876	
-	
-	

 	-	

TOTAL REVENUES AVAILABLE	2,369,689	1,294,854	306,192

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

1,432,110	1,200,000	-

 	-		
1,432,110	

 	
 	-		
1,200,000	

 	
 	-		
-	

FUND BALANCE, SEPTEMBER 30

  $	937,579 

  $	94,854 

  $	306,192 

  

RENEWAL & REPLACEMENT FUND	
FY 2021 BUDGET	
Actual FY
 	2019		 	FY 2020	 	FY 2021	 	FY 2022	 	FY 2023	 FY 2024	 FY 2025 

Estimated Beginning Fund Balance	1,711,797	1,247,518	1,428,036	937,579	220,285	217,596	210,875

ADD REVENUES:		
5-36001	Interest Revenues	
5-36007	5% Required Transfer per Bond	
	Additional Funding	
	Cash Carry Forward for R&R CIP	

-		
-	-	-	-	-	-	-	
465,989	465,317	481,653	491,389	481,267	497,319	506,046	
775,000	1,150,000	460,000	300,000	300,000	300,000	130,000	
-	-	-	-	-	-	

DEDUCT EXPENDITURES:	
SW001	5-37007	Lift Station Renewal & Replacement	
SW037	5-37009	Emergency Renewal & Replacement Projects	
SW047	5-37013	Structural Repairs Sewer Manholes	
SW049	5-37004	Protective Coating Manholes	
SW050	5-37014	WTP Grounding System Improvements	
SW061	5-37017	Membrane Filter Replacement Program	
SW064	5-37006	Replacement Meters	
SW066	5-37020	WWTF Plant Painting & Sealing of Tanks	
SW069	5-37018	Reuse Irrigation Pump Station Improvements	
SW073	5-37027	Replacement Backflow Preventers	
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	Emergency (Association Irrigation) R & R Projects	
SW087	5-37034	Irrigation SCADA Conversion	
SW088	5-37035	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	Step Screen Replacement	
SW096	5-37043	PLC Upgrade	
SW097	5-37044	Sand Filter Replacement and Upgrade	
		TOTAL EXPENDITURES	

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

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

215,833	
224,400	
33,000	
29,118	
-	
208,000	
5,202	
-	

217,991	
235,620	
33,660	
29,700	
-	
210,080	
5,306	
-	

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

196,665	
106,662	
18,245	
-	
-	
-	
340,535	
953,624	
1,120	

1,794	
15,249	
-	
3,604	
-	

211,580	
203,537	
31,719	
27,987	
50,000	
-	
5,000	
60,000	
550,000	
12,867	

TOTAL REVENUES AND FUNDS AVAILABLE	2,952,786	2,862,835	2,369,689	1,728,968	1,001,552	1,014,915	846,921

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

5,412	
-	

13,382	13,917	14,473	15,052

95,000	
5,000	
49,420	

5,000	
51,891	
30,000	

-	
54,486	

-	
57,210	

-	
60,071	

280,000	
7,000	

5,000	
-	

175,000

20,943	
24,358	

122,000

22,470	120,000

125,000

540,000	
1,508,683	

1,705,268	1,434,799	1,432,110	783,956	804,040	612,735

FUND BALANCE, SEPTEMBER 30	 1,247,518	 	1,428,036 	937,579 	220,285 	217,596 	210,875	 	234,186 

WATER CONNECTION FEE FUND	
FY 2021 BUDGET	
      
Actual
    FY 2019 FY 2020 FY 2021 FY 2022 FY 2023 FY 2024 FY 2025 

Estimated Beginning Fund Balance

ADD REVENUES:		
5-36004	Interest Revenues	
5-36005	Impact Fee Revenues	

Additional Funding Required

1,290,952	94,854	98,756	102,658	106,560

70	
3,832	
-	
 	-		

70	
3,832	
-	
 	-		

70	
3,832	
-	
 	-		

70	
3,832	
-	
 	-		

70	
3,832	
-	
 	-		

1,280,381	1,287,050	

3,662	
70	
3,007	3,832	
-	-	
 	-		 	-		

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

-	-	-	-	-	-	
-	-	-	-	-	-	
-	800,000	-				
-	400,000					
-	-					
 	-		 	-		 	-		 	-		 	-		 	-		

TOTAL REVENUES AND FUNDS AVAILABLE	1,287,050	1,290,952	1,294,854	98,756	102,658	106,560	110,462

-	
-	

-
 	-	

TOTAL EXPENDITURES	-	-	1,200,000	-	-	-	-

TRANSFERS:
Transfers Out to Pay Debt Service	 	-	 	-	 	-	 	-	 	-	 	-	 	-	

TOTAL TRANSFERS OUT	-	-	-	-	-	-	-

FUND BALANCE, SEPTEMBER 30	 1,287,050        1,290,952 	94,854 	98,756 	102,658 	106,560 	110,462 

WASTEWATER CONNECTION FEE FUND	
FY 2021 BUDGET	
  	    
Actual

296,743	

837	
2,257	

  FY 2019        FY 2020	 FY 2021 	FY 2022	 	FY 2023	 	FY 2024	 	FY 2025	

Estimated Beginning Fund Balance

ADD REVENUES:		
5-36002	Interest Revenues	
5-36006	Impact Fee Revenues	
	Unrestricted Utility Fund balance	
	2013 Construction Bond Proceeds	

-	-	
-	-	
-	-	

	 		 			
TOTAL REVENUES AND FUNDS AVAILABLE	299,837	303,013	306,192	309,374	12,259	15,147	18,038	

DEDUCT EXPENDITURES:

299,837	303,013	306,192	9,374	12,259	15,147

300	
2,876	

303	
2,876	
-	
 	-		

306	
2,876	
-	
 	-		

9	
2,876	
-	
 	-		

12	
2,876	
-	
 	-		

15	
2,876	
-	
 	-		

SW097	5-39010	WWTF Reuse Filter Project	

 	  
-	-	-	-	-	
-	300,000	-	-	
-	-	-	-	-	

TOTAL EXPENDITURES		-	-		-	300,000		-		-		- FUND BALANCE, SEPTEMBER 30	 299,837         303,013	 306,192 		9,374 	12,259 	15,147 	18,038 

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

Actual FY 2019

Actual FY 2020

Estimate EOY FY 2020

Final Budget FY 2020

Budget FY 2021

Forecast	
FY 2022	FY 2023	FY 2024	FY 2025	

 	SERIES 2013 BOND	

OPERATING REVENUE
2-04001 Interest
2-04002 Special Assessments

$	3,554
$   1,950,059

$	1,075
$   1,953,613

2,000
$    2,064,907

$	2,000
$   2,064,907

2,000	2,000	2,000
2,064,907	2,064,907	2,064,907

2-04005 Miscellaneous Revenue (Prepayments)

  $	4,668        	

 	- 	0%

 	- 	- 	- 

Total Revenues

  $ 1,958,281 

  $ 1,954,688 

  $ 2,066,907 

  $ 2,066,907 

   $ 2,066,907 $ 2,066,907 $ 2,066,907 

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

$	200

OPERATING EXPENSES
Debt Service		
2-05001 Assessment Fees	45,827	27,074	40,100	40,100	40,100	40,100	40,100	40,100	40,100	
2-05002 Banking Services	5,919		6,000	6,000	6,000	6,000	6,000	6,000	6,000	
2-05014 Principal 2013	1,560,000	1,600,000	1,600,000	1,600,000	1,640,000	1,680,000	1,720,000	1,765,000	1,805,000	
2-05015 Interest 2013	349,043	302,781	279,477	279,477	231,363	182,061	131,571	79,819	26,764	
2-05011 Misc	-		10,000	10,000	10,000	10,000	10,000	10,000	10,000	
2-05860 COI			-	-	-	-	-	-	-	
2-05870 Land Purchase
Total Expenses	 	      	
 	1,960,789         	
1,929,855		
1,935,577 	
-	1,935,577 	
        1,927,463		
1,918,161      		
1,907,671      		
1,900,919 	 	
 	1,887,864 	
	1,909,043		1,879,477		1,879,477	1,871,363	1,862,061	1,851,571	1,844,819	1,831,764	
Surplus/(Deficit) Before Transfer from											
(to) Operating Reserve	(2,508)	24,833	131,330	-	131,330	139,444	148,746	159,236	165,988	179,043	

 	    	    	

TRANSFER FROM (TO) OPERATING RESERVE

Surplus/(Deficit)

$	(2,508)	$

24,833

$	131,330

$	131,330

  $	139,444	$	148,746       $	159,236       $	165,988      $	179,043 

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

Forecast	
FY 2022	FY 2023	FY 2024	FY 2025	

-	-	
391,138	392,017	
-	-	
$	391,138	$	392,017	

 	SERIES 2014 BOND	

Actual		
Actual		
Estimate EOY		
Final Budget		
Budget			
	FY 2019		FY 2020		FY 2020		FY 2020		FY 2021			

OPERATING REVENUE												
Interest	45		-		-		-					-	-	-	
2-04007 Stormwater Revenue	388,423
-		195,948		388,499		388,499					392,663	388,270	388,259	
	 	- 	 		 	- 	 	- 		 	- 	- 	- 	
Total Revenues	  $	388,468 	  $ 195,948 	  $	388,499 	  $	388,499 		   $	392,663       $	388,270      $	388,259 	
OPERATING EXPENSES
Debt Service
Assessment Fees	-	-	-	-	-	-	-	-	-	
Banking Services	-	-	-	-	-	-	-	-	-	
2-05016 Principal 2014	270,000	140,000	280,000	280,000	290,000	300,000	310,000	315,000	325,000	
2-05017 Interest 2014	118,223	56,432	108,499	108,499	101,138	92,017	82,663	73,270	63,259	
Misc	-	-	-	-	-	-	-	-	
COI	-	-		-	-	-	-	-	

Total Expenses

Surplus/(Deficit) Before Transfer from	 	388,223 		   
 	196,432	388,499	388,499 	391,138	392,017 	392,663 	388,270 	388,259 	
(to) Operating Reserve	245		(484)	-	-	-	-	-	-	-	

TRANSFER FROM (TO) OPERATING RESERVE

Surplus/(Deficit)

$	245	$

(484)	$

-	$	-

   $	-	$	-       $	-       $	-      $	-