IMMOKALEE WATER & SEWER DISTRICT

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1020 SANITATION ROAD IMMOKALEE, FL 34142 TELEPHONE (239) 658-3630

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February 02, 2017


NOTICE OF MEETING


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There will be a Regular Meeting of the Board of Commissioners for the Immokalee Water & Sewer District, on Wednesday, February 15, 2017 at 4:30 P.M. at the office of the Immokalee Water & Sewer District, located at 1020 Sanitation Rd, Immokalee, FL 34142.


REGULAR MEETING AGENDA

  1. Call to Order

  2. Preliminaries

    1. Pledge of Allegiance

    2. Roll Call

    3. Adoption of Agenda

    4. Employee Recognition

      1. November 2016- Norma Garcia

      2. December 2016- Andrea Sanchez

    5. Public Concerns

    6. Staff Good Cause Items

    7. Board Concerns

    8. Old Business

      1. USDA Documents

    9. New Business

  3. Consent Agenda

    1. Adoption of Minutes

      1. January 18, 2017 Board Meeting

    2. Civil Rights Compliance Report

    3. January Budget Review

    4. Fixed Assets Acquisitions-Disposals

    5. Various Reports

    6. Project Change Orders

    7. Engineer’s Report – Greeley and Hansen

    8. Director’s Report


  4. Action Agenda

    1. 2015-2016 Audit Review and Approval


  5. Discussion Agenda

    1. Attorney's Report

  6. Other Public Interests


  7. Adjournment

“Public discussion will be limited to three (3) minutes per speaker, unless additional information is requested, and additional time is granted by the Board Members.”


SPECIAL REQUIREMENTS: If you require special aid or services as addressed in the American Disabilities Act, please contact the District office at

  1. 658-3630, no less than five (5) days prior to the above stated workshop date.

    IMMOKALEE WATER & SEWER

    DISTRICT

    1020 SANITATION ROAD IMMOKALEE, FL 34142 TELEPHONE (239) 658-3630

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    M E M O


    To: IWSD Board Members

    From: Norma Garcia

    Date: February 02, 2017

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    Subject: Special Dates


    These employees will have/had the following special dates this month:


    February 01, 2017 Veronica Garcia’s Birthday- Clerk/Secretary- Dept. 40

    February 02, 2017 Kerbi Alexandre Birthday –“C” Operator-Dept. 10

    February 07, 2017 Armando Herrera’s Birthday –WW Service Tech IV – Dept.30 February 07, 2017 Roy Herrera's 3 Month Anniversary-Service Tech I-Dept. 10

    February 10, 2017 Jo Ann Ramey’s Birthday- Distribution Coordinator-Dept. 10

    February 17, 2017 Oona Reyna’s 22 Year Anniversary-Administration Supervisor- Dept. 40

    February 21, 2017 Armando Herrera’s 10 Year Anniversary-WW Service Tech IV - Dept. 30

    IMMOKALEE WATER & SEWER DISTRICT

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    1020 SANITATION ROAD IMMOKALEE, FLORIDA 34142 (239) 658-3630

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    January 18, 2017


    The first item on the agenda was the Call to Order:


    Mr. Brister called the meeting to order at 4:30 p.m.


    Next was Roll Call:


    Mr. Brister asked for a roll call.


    Board Members Present:


    Mr. Joseph Brister, Mrs. Bonnie Keen, Mr. Fred N. Thomas, Jr., Mr. Jack Johnson, Mr. Robert Halman, Ms. Magda Ayala and Ms. Anne Goodnight.


    Staff Present:


    Mr. Kenneth Thompson, Mrs. Eva Deyo, Mrs. Norma Garcia,

    Ms. Oona Reyna-Rodriguez and Mr. Gary Ferrante with Greeley and Hansen.


    Others Present:


    Please see sign in sheet.


    Next was Agenda:


    Mr. Thomas made a motion to approve the Agenda as it has been submitted. Ms. Goodnight seconded the motion.

    Motion carried unanimously.


    Next was Employee of the Month:


    Mrs. Deyo asked it to be moved to next month.


    (ROLL CALL OF OFFICERS)


    (MOTION TO APPROVE AGENDA)


    (EMPLOYEE OF THE MONTH)


    January 18, 2017

    Page 1

    Public Concerns:


    Ms. Clarita Benitez stated that she would be speaking in place of her mother Ms. Maria Espinosa. Ms. Benitez asked the Board if they could fix her drive way because she felt that due to the culvert, it has cracked more than it was. She felt that being Immokalee Water & Sewer District helped pay for her neighbors driveway, they should help her as well.


    The Board discussed the driveway at 1216 N. 18th St in detail.


    The Board advised Ms. Benitez that the culvert is maintained by the County and not Immokalee Water & Sewer District and that she should talk to them.


    Mr. Ron Seaman addressed the Board and asked to get the base rates waived for a 4 inch meter because he was not in business and only had one employee working.


    The Board discussed the rates in detail. After much discussion the Board decided not to waive the fees and suggested different options to Mr. Seaman.


    Staff Good Cause Items:


    There was none. Board Concerns: There was none. Old Business:

    Mrs. Deyo stated that they still don’t have any documents from USDA.


    New Business:


    There was none.


    Consent Agenda:


    Mr. Thomas made a motion to approve the Consent Agenda. Ms. Goodnight seconded the motion.

    Motion carried unanimously.


    Action Agenda:


    There was none.


    (MOTION TO APPROVE CONSENT AGENDA)


    January 18, 2017

    Page 2


    NEXT WAS ATTORNEYS REPORT:


    Next was Adjournment: Meeting adjourned at 5:12 p.m. Reviewed by:


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    Bonnie Keen - Secretary Date


    (MEETING ADJOURNED)


    January 18, 2017

    Page 3

    To Board of Directors

    Immokalee Water & Sewer District


    From Civil Rights Committee Immokalee Water & Sewer District


    This is to inform you that there was nothing brought before the Civil Rights Committee in the Month of January 2017.


    Norma Garcia

    Civil Rights Committee

    BREAKDOWN OF CAPITAL EXPENDITURES

    January-17

    Budgeted

    Amount

    Amount

    GL#

    Description

    Amount:

    Used:

    Remaining:

    DEPT 10

    1350.00

    Meter Replacement Program

    $ 150,000

    $ 56,242

    $ 93,758

    1430.00

    2-F250 4*4

    $ 69,932

    $ 69,932

    $ (0)

    1330.00

    Hydraulic Dump Trailer

    $ 6,100

    $ 6,101

    $ (1)

    1330.00

    Walk behind concrete saw

    $ 2,123

    $ 2,123

    $ -

    1330.00

    $ -

    1330.00

    $ -

    Other Capital & Emergency Funds:

    $ 69,477

    $ 5,805

    $ 63,672

    1330.00

    3-tranducer-s9th, carson, airport

    $ 5,805

    1330.00

    1330.00

    1330.00

    $ 5,805

    Department Total:

    $ 297,632

    $ 138,080

    $ 159,552

    DEPT 20


    1330.00


    Aerobic Digester TSS Meter


    7,130


    7,130

    1330.00

    John Deere Z920 M with canopy

    9,204

    9,204

    1330.00

    0

    0

    Other Capital & Emergency Funds:

    $ 59,706

    $ 20,424

    $ 39,282

    1330.00

    fencing

    $ 20,424

    1330.00

    1330.00

    1325.00

    1658.00

    $ 20,424

    Department Total:

    $ 76,040

    $ 20,424

    $ 55,616

    DEPT 30

    1330.00

    LIFT STATION REPLACEMENT PARTS

    $ 50,000

    $ -

    $ 50,000

    1390.00

    Manhole Replacement

    $ 50,000

    $ 10,000

    $ 40,000

    1390.00

    Lift Station Rehab A2, O2, X7, etc

    $ 150,085

    $ 76,678

    $ 73,407

    1330.00

    Lift Station SCADA System

    $ 6,802

    $ 6,802

    1330.00

    Cargo Enclosed Trailers

    $ 3,695

    $ 4,009

    $ (314)

    $ -

    $ -

    $ -

    Other Capital & Emergency Funds:

    $ 59,706

    $ -

    $ 59,706

    1330.00

    1325.00

    $ -

    Department Total:

    $ 320,288

    $ 90,687

    $ 229,601

    DEPT 40

    1330.00

    Folding machine

    $ 5,400

    $ 6,231

    $ (831)

    1320.00

    Admin Office window/doors

    $ 40,000

    $ 2,033

    $ 37,967

    $ -

    $ -

    $ -

    Other Capital & Emergency Funds:

    $ 30,107

    $ -

    $ 30,107

    1330.00

    1325.00

    1330.00

    $ -

    Department Total:

    $ 75,507

    $ 8,264

    $ 67,243


    DEPT 50

    1430.00

    F250 4*4

    $ 34,966

    $ 34,966

    $ -


    Other Capital & Emergency Funds:


    $ 5,000


    $ -


    $ 5,000

    1330.00

    $ -

    Department Total:

    $ 39,966

    $ 34,966

    $ 5,000


    All Departments Total:


    $ 809,433


    $ 292,421


    $ 517,012

    GRANT FUNDS

    1330.00

    $ -

    1330.00

    $ -

    Total Other Capital & Emergency Funds:

    $ 223,996

    $ 26,229

    $ 197,767

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    01/01/17-01/31/17


    Over/ (Under)


    PY Actual

    10/01/16-01/31/17


    Over/ (Under)


    PY Actual


    Revenue from Operations

    4000.00 SALES - WATER

    4010.00 SALES - SEWER

    4020.00 METER SERVICE CHARGE

    4030.00 LATE FEES

    4050.00 RECONNECTION & TRANSFER FEES

    4070.00 INTEREST INCOME

    4071.00 ARROWHEAD ASSESSMENT INCOME

    4080.00 CAPITAL CREDITS-ELECT COOP.

    4090.00 ASSESSMENT FORECLOSURE FEES

    4095.00 HYDRANT FEES

    4100.00 MISCELLANEOUS INCOME

    4105.00 GAIN/LOSS

    4106.00 CROSS CONNECTION CONTROL FEE

    4110.00 CELLULAR TOWER LEASE

    4120.00 FORFEITED SECURITY DEPOSITS

    4125.00 INSURANCE REIMBURSEMENT

    4130.00 FORFEITED 401A

    4131.00 GRANT INCOME/FEDERAL

    4132.00 MASTER PLAN CONTRIBUTION

    4133.00 TRAINING GRANT INCOME

    Actual Budget

    Budget

    01/16 Actual Budget

    Budget

    10/15-01/16

    Total Revenue

    $ 840,583 $

    729,638 $

    110,945 $

    757,536

    $ 3,089,608 $

    2,918,550 $

    171,058

    $ 3,075,204

    $2,981,517


    $ 280,505

    $ 231,591

    $ 48,914

    $ 240,340

    $ 999,268

    $ 926,364

    $ 72,904

    $ 902,584

    441,086

    398,037

    43,049

    414,480

    1,645,406

    1,592,148

    53,258

    1,557,456

    54,316

    50,178

    4,138

    50,350

    212,979

    200,712

    12,267

    198,098

    6,740

    8,818

    (2,078)

    7,495

    30,970

    35,272

    (4,302)

    29,900

    11,135

    4,167

    6,968

    10,195

    33,780

    16,668

    17,112

    29,805

    1,161

    4,167

    (3,006)

    3,631

    14,862

    16,668

    (1,806)

    17,168

    0

    0

    0

    0

    -

    -

    -

    -

    0

    0

    0

    0

    -

    -

    -

    -

    0

    453

    (453)

    0

    -

    1,812

    (1,812)

    -

    0

    0

    0

    0

    -

    -

    -

    -

    13,783

    4,167

    9,616

    4,387

    39,726

    16,668

    23,058

    27,862

    0

    (2,083)

    2,083

    0

    (11,359)

    (8,333)

    (3,026)

    -

    28,971

    26,287

    2,684

    25,632

    110,482

    105,148

    5,334

    301,261

    2,886

    3,856

    (970)

    1,026

    11,543

    15,424

    (3,881)

    11,070

    0

    0

    0

    0

    -

    -

    -

    -

    0

    0

    0

    0

    -

    -

    -

    -

    0

    0

    0

    0

    1,951

    -

    1,951

    -

    0

    0

    0

    0

    -

    -

    -

    -

    0

    0

    0

    0

    -

    -

    -

    -

    0

    0

    0

    0

    -

    -

    -

    -

    $ 280,505

    $ 231,591

    $ 48,914

    $ 240,340

    $ 999,268

    $ 926,364

    $ 72,904

    $ 902,584

    441,086

    398,037

    43,049

    414,480

    1,645,406

    1,592,148

    53,258

    1,557,456

    54,316

    50,178

    4,138

    50,350

    212,979

    200,712

    12,267

    198,098

    6,740

    8,818

    (2,078)

    7,495

    30,970

    35,272

    (4,302)

    29,900

    11,135

    4,167

    6,968

    10,195

    33,780

    16,668

    17,112

    29,805

    1,161

    4,167

    (3,006)

    3,631

    14,862

    16,668

    (1,806)

    17,168

    0

    0

    0

    0

    -

    -

    -

    -

    0

    0

    0

    0

    -

    -

    -

    -

    0

    453

    (453)

    0

    -

    1,812

    (1,812)

    -

    0

    0

    0

    0

    -

    -

    -

    -

    13,783

    4,167

    9,616

    4,387

    39,726

    16,668

    23,058

    27,862

    0

    (2,083)

    2,083

    0

    (11,359)

    (8,333)

    (3,026)

    -

    28,971

    26,287

    2,684

    25,632

    110,482

    105,148

    5,334

    301,261

    2,886

    3,856

    (970)

    1,026

    11,543

    15,424

    (3,881)

    11,070

    0

    0

    0

    0

    -

    -

    -

    -

    0

    0

    0

    0

    -

    -

    -

    -

    0

    0

    0

    0

    1,951

    -

    1,951

    -

    0

    0

    0

    0

    -

    -

    -

    -

    0

    0

    0

    0

    -

    -

    -

    -

    0

    0

    0

    0

    -

    -

    -

    -

    OPERATING EXPENSES:

    Water Department 10 - Expenses


    image

    $ 151,165 $


    167,709 $


    (16,544) $


    145,451


    image

    image

    $ 646,519 $


    670,836 $


    (24,317) $


    556,304

    Wastewater Department 20 - Expenses 145,838 144,894 944 152,688 649,895 579,576 70,319 604,400

    Wastewater Collection - Department 30 Expenses 53,916 69,733 (15,817) 64,494 240,023 278,932 (38,909) 268,050

    Administration Department 40 Expenses 99,180 120,907 (21,477) 120,109 415,976 483,628 (67,652) 455,710

    Maintenance Department 50 - Expenses 59,007 55,667 3,340 46,383 163,174 222,668 (59,494) 140,656

    Miscellaneous Expenses $156,833 $221,188 ($64,355) $151,730 635,103 884,753 (249,649) 615,507

    Total Operating Expenses

    $ 665,939 $

    780,098 $

    (113,909) $

    680,855

    $ 2,750,690 $

    3,120,393 $

    (369,702)

    $2,640,626


    Accruals for Principle Payments


    $ 256,500 $


    256,500 $ -


    $ 256,500 $


    256,500 $ -


    Net Surplus (Deficit)


    $ (81,856) $


    (306,961) $


    224,854 $


    76,681


    $ 82,418 $


    (458,342) $


    540,760 $


    434,578


    Page 1

    01/01/17-01/31/17


    Actual Budget


    Over/ (Under) Budget


    PY Actual 01/16

    10/01/16-01/31/17


    Actual Budget


    Over/ (Under) Budget


    PY Actual 10/15-01/16


    Operating Expenses


    Water Department 10 - Expenses

    5000.10

    SALARIES & WAGES - WTP

    5002.10

    OVERTIME WAGES - WTP

    5006.10

    FICA - WTP

    5060.10

    UNEMPLOYMENT TAXES

    5090.10

    EMPLOYER PENSION CONT.

    5095.10

    HEALTH/LIFE INSURANCE

    5098.10

    WORKERS' COMPENSATION

    5155.10

    TRAVEL & TRAINING

    5180.10

    TELEPHONE & FAX

    5220.10

    ELECTRIC

    5250.10

    GENERAL LIABILITY INSURANCE

    5255.10

    COMP. AUTO INSURANCE

    5260.10

    OTHER INSURANCE

    5282.10

    REPAIRS & MAINTENANCE

    5287.10

    OTHER CONTRACT SERVICES

    5300.10

    VEHICLE FUEL

    5310.10

    VEHICLE MAINTENANCE

    5520.10

    LICENSES AND PERMITS

    5580.10

    CHEMICALS

    5582.10

    OTHER MATERIALS

    5585.10

    LABORATORY FEES

    5600.10

    UNIFORMS/CLOTHING ALLOWANCE

    5605.10

    MEMBERSHIPS/BOOKS

    Total Department 10 Expenses

    $ 151,165 $ 167,709 $

    (16,544) $ 145,451

    $ 646,519 $

    670,836 $ (24,317) $

    556,304


    $ 47,784

    $ 58,505

    $ (10,721)

    $ 34,860

    2,338

    7,175

    (4,837)

    6,724

    3,834

    5,025

    (1,191)

    3,762

    50

    87

    (37)

    563

    2,621

    3,510

    (889)

    2,475

    44,506

    20,542

    23,964

    49,136

    2,731

    3,415

    (684)

    1,966

    1,419

    2,167

    (748)

    2,207

    622

    702

    (80)

    744

    12,716

    14,821

    (2,105)

    13,476

    0

    1,672

    (1,672)

    0

    0

    833

    (833)

    0

    0

    7,621

    (7,621)

    0

    6,105

    12,528

    (6,423)

    7,209

    1,450

    2,228

    (778)

    2,089

    0

    2,221

    (2,221)

    1,422

    338

    1,817

    (1,479)

    3,687

    423

    357

    66

    242

    5,799

    8,728

    (2,929)

    8,584

    16,874

    10,984

    5,890

    5,645

    1,555

    2,340

    (785)

    60

    0

    325

    (325)

    100

    0

    106

    (106)

    500

    $ 47,784

    $ 58,505

    $ (10,721)

    $ 34,860

    2,338

    7,175

    (4,837)

    6,724

    3,834

    5,025

    (1,191)

    3,762

    50

    87

    (37)

    563

    2,621

    3,510

    (889)

    2,475

    44,506

    20,542

    23,964

    49,136

    2,731

    3,415

    (684)

    1,966

    1,419

    2,167

    (748)

    2,207

    622

    702

    (80)

    744

    12,716

    14,821

    (2,105)

    13,476

    0

    1,672

    (1,672)

    0

    0

    833

    (833)

    0

    0

    7,621

    (7,621)

    0

    6,105

    12,528

    (6,423)

    7,209

    1,450

    2,228

    (778)

    2,089

    0

    2,221

    (2,221)

    1,422

    338

    1,817

    (1,479)

    3,687

    423

    357

    66

    242

    5,799

    8,728

    (2,929)

    8,584

    16,874

    10,984

    5,890

    5,645

    1,555

    2,340

    (785)

    60

    0

    325

    (325)

    100

    0

    106

    (106)

    500

    $ 182,844

    $ 234,020

    $ (51,176)

    $ 167,500

    10,164

    28,700

    (18,536)

    15,943

    15,689

    20,100

    (4,411)

    15,221

    54

    348

    (294)

    572

    9,036

    14,040

    (5,004)

    10,122

    89,624

    82,168

    7,456

    93,352

    17,910

    13,660

    4,250

    12,340

    2,116

    8,668

    (6,552)

    6,751

    2,210

    2,808

    (598)

    2,536

    49,075

    59,284

    (10,209)

    49,861

    18,463

    6,688

    11,775

    17,911

    9,489

    3,332

    6,157

    8,925

    78,291

    30,484

    47,807

    81,656

    41,159

    50,112

    (8,953)

    62,294

    9,288

    8,912

    376

    9,238

    4,472

    8,884

    (4,412)

    5,819

    3,754

    7,268

    (3,514)

    4,668

    1,623

    1,428

    195

    342

    26,160

    34,912

    (8,752)

    30,493

    67,694

    43,936

    23,758

    (45,467)

    6,935

    9,360

    (2,425)

    4,825

    354

    1,300

    (946)

    716

    115

    424

    (309)

    686

    $ 182,844

    $ 234,020

    $ (51,176)

    $ 167,500

    10,164

    28,700

    (18,536)

    15,943

    15,689

    20,100

    (4,411)

    15,221

    54

    348

    (294)

    572

    9,036

    14,040

    (5,004)

    10,122

    89,624

    82,168

    7,456

    93,352

    17,910

    13,660

    4,250

    12,340

    2,116

    8,668

    (6,552)

    6,751

    2,210

    2,808

    (598)

    2,536

    49,075

    59,284

    (10,209)

    49,861

    18,463

    6,688

    11,775

    17,911

    9,489

    3,332

    6,157

    8,925

    78,291

    30,484

    47,807

    81,656

    41,159

    50,112

    (8,953)

    62,294

    9,288

    8,912

    376

    9,238

    4,472

    8,884

    (4,412)

    5,819

    3,754

    7,268

    (3,514)

    4,668

    1,623

    1,428

    195

    342

    26,160

    34,912

    (8,752)

    30,493

    67,694

    43,936

    23,758

    (45,467)

    6,935

    9,360

    (2,425)

    4,825

    354

    1,300

    (946)

    716

    115

    424

    (309)

    686

    *Wages expense was reduced to reflect capitalized labor for installation of new meters and replaced meters -$11,354 for YTD

    In this department, other materials is used for purchases of meters, meter boxes, lids, and other parts. At the end of the month, the GL asset account -Inventory is reduced based on work orders, or increased based on purchases. When the meter is installed, it is then moved to Fixed Assets - Meters.

    Vehicle maintenance includes expenses for stocking vehicle related inventory at the maintenance department.


    Page 2

    01/01/17-01/31/17


    Actual Budget


    Over/ (Under) Budget


    PY Actual 01/16

    10/01/16-01/31/17


    Actual Budget


    Over/ (Under) Budget


    PY Actual 10/15-01/16


    Wastewater Department 20 - Expenses

    5000.20

    SALARIES & WAGES - WWTP

    $ 42,849

    $ 43,839

    $ (990) $ 40,002

    $ 181,580

    $

    175,356

    $ 6,224

    $ 177,256

    5002.20

    OVERTIME WAGES - WWTP

    2,809

    2,226

    583 1,909

    6,170

    8,904

    (2,734)

    6,419

    5006.20

    FICA - WWTP

    3,493

    3,524

    (31) 3,159

    14,361

    14,096

    265

    13,855

    5060.20

    UNEMPLOYMENT TAXES

    46

    162

    (116) 470

    46

    648

    (602)

    546

    5090.20

    EMPLOYER PENSION CONT.

    2,053

    2,630

    (577) 1,972

    6,983

    10,520

    (3,537)

    8,167

    5095.20

    HEALTH/LIFE INSURANCE

    33,954

    14,297

    19,657 32,939

    65,609

    57,188

    8,421

    62,683

    5098.20

    WORKERS' COMPENSATION

    1,920

    2,395

    (475) 1,307

    11,862

    9,580

    2,282

    7,646

    5155.20

    TRAVEL & TRAINING

    264

    1,500

    (1,236) 0

    1,619

    6,000

    (4,381)

    1,421

    5180.20

    TELEPHONE & FAX

    265

    309

    (44) 139

    970

    1,236

    (266)

    655

    5220.20

    ELECTRIC

    19,295

    20,034

    (739) 20,414

    72,184

    80,136

    (7,952)

    78,142

    5230.20

    SECTION 8 ELECTRIC

    538

    728

    (190) 583

    1,791

    2,912

    (1,121)

    1,876

    5250.20

    GENERAL LIABILITY INSURANCE

    0

    1,672

    (1,672) 0

    18,463

    6,688

    11,775

    17,911

    5255.20

    COMP. AUTO INSURANCE

    0

    417

    (417) 0

    4,067

    1,668

    2,399

    4,463

    5260.20

    OTHER INSURANCE

    0

    7,193

    (7,193) 0

    73,686

    28,772

    44,914

    77,069

    5281.20

    SECTION 8 FIELD MAINTENANCE

    0

    1,338

    (1,338) 0

    -

    5,352

    (5,352)

    -

    5282.20

    REPAIRS & MAINTENANCE

    9,596

    10,497

    (901) 8,601

    91,256

    41,988

    49,268

    47,793

    5283.20

    SECTION 8 REPAIRS

    0

    1,209

    (1,209) 7,862

    -

    4,836

    (4,836)

    7,862

    5287.20

    OTHER CONTRACT SERVICES

    35

    5,914

    (5,879) 820

    3,627

    23,656

    (20,029)

    3,981

    5300.20

    VEHICLE FUEL

    0

    906

    (906) 156

    1,800

    3,624

    (1,824)

    2,335

    5310.20

    VEHICLE MAINTENANCE

    436

    1,220

    (784) 197

    1,758

    4,880

    (3,122)

    3,550

    5520.20

    LICENSES AND PERMITS

    0

    1,018

    (1,018) 5,000

    -

    4,072

    (4,072)

    5,000

    5580.20

    CHEMICALS

    14,517

    6,191

    8,326 5,339

    40,000

    24,764

    15,236

    17,282

    5582.20

    OTHER MATERIALS

    2,873

    4,181

    (1,308) 5,540

    11,780

    16,724

    (4,944)

    16,086

    5585.20

    LABORATORY FEES

    1,852

    3,119

    (1,267) 484

    10,677

    12,476

    (1,799)

    7,059

    5590.20

    RESIDUALS MANAGEMENT

    8,901

    8,122

    779 15,695

    28,935

    32,488

    (3,553)

    34,940

    5600.20

    UNIFORMS/CLOTHING ALLOWANCE

    142

    200

    (58) 100

    601

    800

    (199)

    275

    5605.20

    MEMBERSHIPS/BOOKS

    0

    53

    (53) 0

    70

    212

    (142)

    128

    Total Department 20 Expenses

    $ 145,838

    $ 144,894

    $ 944 $ 152,688

    $ 649,895 $

    579,576

    70,319

    $ 604,400


    Vehicle maintenance also includes expenses for stocking vehicle related inventory at the maintenance department.

    Other materials includes expenses for gloves, paper towels, small tools, parts, etc. It will also include a portion of the costs to set up the storage area at the maintenance department.



    Page 3

    01/01/17-01/31/17


    Actual Budget


    Over/ (Under) Budget


    PY Actual 01/16

    10/01/16-01/31/17


    Actual Budget


    Over/ (Under) Budget


    PY Actual 10/15-01/16


    image

    Wastewater Collection - Department 30 Expenses

    5000.30 SALARIES & WAGES - WWC $


    21,467 $


    27,838 $


    (6,371) $


    $ 89,938

    $ 111,352

    $ (21,414)

    $ 93,364

    5,679

    11,592

    (5,913)

    7,582

    7,342

    9,404

    (2,062)

    7,674

    27

    296

    (269)

    271

    3,809

    6,680

    (2,871)

    5,059

    38,843

    39,744

    (901)

    43,092

    6,446

    6,392

    54

    4,814

    (1,100)

    4,000

    (5,100)

    1,901

    264

    716

    (452)

    556

    8,733

    13,540

    (4,807)

    10,998

    18,463

    6,688

    11,775

    17,911

    5,423

    1,944

    3,479

    5,206

    1,151

    448

    703

    1,201

    28,609

    23,484

    5,125

    45,384

    995

    2,216

    (1,221)

    1,630

    2,215

    4,844

    (2,629)

    2,446

    9,268

    16,276

    (7,008)

    4,895

    142

    3,104

    (2,962)

    237

    -

    584

    (584)

    -

    13,603

    14,888

    (1,285)

    13,658

    148

    600

    (452)

    105

    25

    140

    (115)

    66

    $ 89,938

    $ 111,352

    $ (21,414)

    $ 93,364

    5,679

    11,592

    (5,913)

    7,582

    7,342

    9,404

    (2,062)

    7,674

    27

    296

    (269)

    271

    3,809

    6,680

    (2,871)

    5,059

    38,843

    39,744

    (901)

    43,092

    6,446

    6,392

    54

    4,814

    (1,100)

    4,000

    (5,100)

    1,901

    264

    716

    (452)

    556

    8,733

    13,540

    (4,807)

    10,998

    18,463

    6,688

    11,775

    17,911

    5,423

    1,944

    3,479

    5,206

    1,151

    448

    703

    1,201

    28,609

    23,484

    5,125

    45,384

    995

    2,216

    (1,221)

    1,630

    2,215

    4,844

    (2,629)

    2,446

    9,268

    16,276

    (7,008)

    4,895

    142

    3,104

    (2,962)

    237

    -

    584

    (584)

    -

    13,603

    14,888

    (1,285)

    13,658

    148

    600

    (452)

    105

    25

    140

    (115)

    66

    21,718

    5002.30 OVERTIME WAGES - WWC 1,355 2,898 (1,543) 2,141

    5006.30 FICA- WWC 1,745 2,351 (606) 1,812

    5060.30 UNEMPLOYMENT TAXES 23 74 (51) 269

    5090.30 EMPLOYER PENSION CONT. 1,121 1,670 (549) 1,240

    5095.30 HEALTH/LIFE INSURANCE 18,420 9,936 8,484 22,767

    5098.30 WORKERS COMPENSATION 1,256 1,598 (342) 865

    5155.30 TRAVEL & TRAINING 0 1,000 (1,000) 0

    5180.30 TELEPHONE & FAX 103 179 (76) 169

    5220.30 ELECTRIC 2,655 3,385 (730) 3,106

    5250.30 GENERAL LIABILITY INSURANCE 0 1,672 (1,672) 0

    5255.30 COMP. AUTO INSURANCE 0 486 (486) 0

    5260.30 OTHER INSURANCE 0 112 (112) 0

    5282.30 REPAIRS & MAINTENANCE 3,329 5,871 (2,542) 3,787

    5287.30 OTHER CONTRACT SERVICES 0 554 (554) 95

    5300.30 VEHICLE FUEL 0 1,211 (1,211) 817

    5310.30 VEHICLE MAINTENANCE 200 4,069 (3,869) 385

    5520.30 LICENSES AND PERMITS 142 776 (634) 0

    5580.30 CHEMICALS 0 146 (146) 0

    5582.30 OTHER MATERIALS 2,000 3,722 (1,722) 5,323

    5600.30 UNIFORMS/CLOTHING ALLOWANCE 100 150 (50) 0

    5605.30 MEMBERSHIPS/BOOKS 0 35 (35) 0

    Total Department 30 Expenses

    $ 53,916 $

    69,733 $

    (15,817) $

    64,494

    $ 240,023 $

    278,932 $

    (38,909) $

    268,050

    Vehicle maintenance also includes expenses for stocking vehicle related inventory at the maintenance department.

    Other materials includes expenses for gloves, paper towels, small tools, parts, etc. It will also include a portion of the costs to set up the storage area at the maintenance department.


    Page 4

    01/01/17-01/31/17

    10/01/16-01/31/17


    Actual


    Budget

    Over/ (Under) Budget


    PY Actual 01/16


    Actual


    Budget

    Over/ (Under) Budget


    PY Actual 10/15-01/16


    Administration Department 40 Expenses

    5000.40

    SALARIES & WAGES - ADMIN.

    $ 44,793

    $ 56,790

    $ (11,997)

    $ 41,269

    $ 184,019

    $ 227,160

    $ (43,141)

    $ 178,906

    5002.40

    OVERTIME WAGES - ADMIN.

    0

    326

    (326)

    0

    323

    1,304

    (981)

    85

    5006.40

    FICA - ADMIN.

    3,427

    4,369

    (942)

    3,086

    12,654

    17,476

    (4,822)

    11,820

    5060.40

    UNEMPLOYMENT TAXES

    40

    181

    (141)

    419

    46

    724

    (678)

    469

    5090.40

    EMPLOYER PENSION CONT.

    2,498

    3,302

    (804)

    2,350

    8,550

    13,208

    (4,658)

    9,597

    5095.40

    HEALTH/LIFE INSURANCE

    34,772

    13,258

    21,514

    34,371

    65,954

    53,032

    12,922

    62,175

    5098.40

    WORKERS' COMPENSATION

    146

    143

    3

    124

    1,012

    572

    440

    1,379

    5100.40

    LEGAL SERVICES

    3,000

    3,583

    (583)

    3,000

    12,000

    14,332

    (2,332)

    12,000

    5102.40

    LEGAL SERVICES-SEWER ASMNTS

    0

    0

    0

    0

    -

    -

    -

    -

    5110.40

    OTHER PROFESSIONAL SERVICES

    0

    125

    (125)

    0

    -

    500

    (500)

    -

    5120.40

    ACCOUNTING/AUDITING

    0

    3,667

    (3,667)

    17,520

    1,740

    14,668

    (12,928)

    37,350

    5140.40

    ENGINEERING SERVICES

    0

    10,600

    (10,600)

    7,065

    26,577

    42,400

    (15,823)

    28,260

    5145.40

    ENGINEERING WW SRF

    0

    0

    0

    0

    -

    -

    -

    -

    5155.40

    TRAVEL & TRAINING

    379

    2,833

    (2,454)

    390

    2,448

    11,332

    (8,884)

    9,784

    5180.40

    TELEPHONE & FAX

    314

    343

    (29)

    314

    1,314

    1,372

    (58)

    1,081

    5200.40

    POSTAGE & FREIGHT

    2,382

    3,851

    (1,469)

    3,022

    13,471

    15,404

    (1,933)

    11,885

    5250.40

    GENERAL LIABILITY INSURANCE

    0

    350

    (350)

    0

    3,874

    1,400

    2,474

    3,745

    5255.40

    COMP. AUTO INSURANCE

    0

    69

    (69)

    0

    678

    276

    402

    744

    5260.40

    OTHER INSURANCE

    1,100

    3,967

    (2,867)

    0

    32,878

    15,868

    17,010

    35,408

    5282.40

    REPAIRS & MAINTENANCE

    0

    2,693

    (2,693)

    300

    11

    10,772

    (10,761)

    300

    5287.40

    OTHER CONTRACT SERVICES

    2,172

    3,021

    (849)

    1,775

    20,068

    12,084

    7,984

    15,089

    5300.40

    VEHICLE FUEL

    0

    21

    (21)

    25

    27

    84

    (57)

    25

    5310.40

    VEHICLE MAINTENANCE

    0

    68

    (68)

    442

    71

    272

    (201)

    442

    5360.40

    OFFICE SUPPLIES

    7

    2,377

    (2,370)

    214

    3,371

    9,508

    (6,137)

    8,895

    5380.40

    MISC. OFFICE EXPENSE

    3,639

    3,092

    547

    3,350

    16,727

    12,368

    4,359

    20,427

    5385.40

    MISC BANK FEES

    311

    337

    (26)

    306

    5,291

    1,348

    3,943

    1,259

    5386.40

    MISC EXPENSE

    0

    64

    (64)

    0

    -

    256

    (256)

    (2,599)

    5387.40

    ARROWHEAD ASSESSMENT EXPENSE

    0

    250

    0

    0

    35

    1,000

    (965)

    -

    5390.40

    ADVERTISING

    0

    314

    (314)

    67

    1,722

    1,256

    466

    1,561

    5520.40

    LICENSES AND PERMITS

    0

    126

    (126)

    0

    175

    504

    (329)

    175

    5605.40

    MEMBERSHIPS/BOOKS

    200

    787

    (587)

    700

    940

    3,148

    (2,208)

    5,448

    Total Department 40 Expenses

    $ 99,180.00

    120,907

    (21,477)

    120,109

    415,976

    483,628

    (67,652)

    455,710


    Page 5

    01/01/17-01/31/17

    10/01/16-01/31/17


    Actual


    Budget

    Over/ (Under) Budget


    PY Actual 01/16


    Actual


    Budget

    Over/ (Under) Budget


    PY Actual 10/15-01/16


    Maintenance - Department 50 Expenses

    5000.50

    SALARIES & WAGES - Maint.

    $ 16,541

    $ 29,457

    $ (12,916)

    $ 13,140

    $ 55,941

    $ 117,828

    $ (61,887)

    $ 53,230

    5002.50

    OVERTIME WAGES -Maint

    89

    2,105

    (2,016)

    0

    202

    8,420

    (8,218)

    431

    5006.50

    FICA - Maint.

    1,272

    2,414

    (1,142)

    986

    4,325

    9,656

    (5,331)

    4,034

    5060.50

    UNEMPLOYMENT TAXES

    16

    39

    (23)

    149

    16

    156

    (140)

    175

    5090.50

    EMPLOYER PENSION CONT.

    1,472

    1,767

    (295)

    1,071

    4,794

    7,068

    (2,274)

    4,200

    5095.50

    HEALTH/LIFE INSURANCE

    25,612

    10,293

    15,319

    21,751

    47,591

    41,172

    6,419

    40,977

    5098.50

    WORKERS' COMPENSATION

    1,401

    1,641

    (240)

    793

    7,700

    6,564

    1,136

    4,350

    5155.50

    TRAVEL & TRAINING

    0

    1,167

    (1,167)

    0

    -

    4,668

    (4,668)

    2,546

    5180.50

    TELEPHONE & FAX

    113

    137

    (24)

    139

    337

    548

    (211)

    500

    5250.50

    GENERAL LIABILITY INSURANCE

    0

    208

    (208)

    0

    2,282

    832

    1,450

    2,226

    5255.50

    COMP AUTO INSURANCE

    0

    625

    (625)

    0

    6,778

    2,500

    4,278

    6,694

    5282.50

    REPAIRS & MAINTENANCE

    784

    1,069

    (285)

    1,417

    10,363

    4,276

    6,087

    2,677

    5287.50

    OTHER CONTRACT SERVICES

    0

    420

    (420)

    510

    1,005

    1,680

    (675)

    1,952

    5300.50

    VEHICLE FUEL

    0

    875

    (875)

    313

    1,213

    3,500

    (2,287)

    1,287

    5310.50

    VEHICLE MAINTENANCE

    4,734

    1,422

    3,312

    3,700

    6,122

    5,688

    434

    6,848

    5520.50

    LICENSES AND PERMITS

    141

    60

    81

    0

    141

    240

    (99)

    142

    5582.50

    OTHER MATERIALS

    6,432

    1,753

    4,679

    2,414

    13,664

    7,012

    6,652

    8,067

    5600.50

    UNIFORMS/CLOTHING ALLOWANCE

    400

    175

    225

    0

    700

    700

    -

    294

    5605.50

    MEMBERSHIPS/BOOKS

    0

    40

    (40)

    0

    -

    160

    (160)

    26

    Total Department 50 Expenses

    $ 59,007

    $ 55,667

    $ 3,340

    $ 46,383

    $ 163,174

    $ 222,668

    $ (59,494)

    $ 140,656

    Salary expenses in this department, except for the supervisor, are charged to the appropriate department, depending on the maintenance project they are working on.

    Other materials includes materials and supplies to set up the storage area at the maintenance department.

    Vehicle maintenance also includes expenses for stocking vehicle related inventory at the maintenance department.


    Miscellaneous Expenses

    5121.00

    MASTER PLAN EXPENSE

    $ -

    $ -

    $ -

    $ -

    $ -

    $ -

    $ -

    $ -

    5125.00

    BAD DEBT EXPENSE

    0

    2,917

    (2,917)

    0

    -

    11,667

    (11,667)

    -

    5440.00

    DEPRECIATION

    156,833

    156,833

    0

    151,730

    627,332

    627,332

    0

    606,909

    5480.00

    INTEREST EXPENSE-FHA

    0

    59,956

    (59,956)

    0

    -

    239,822

    (239,822)

    -

    5490.00

    INTEREST EXPENSE-OTHER

    0

    1,483

    (1,483)

    0

    7,771

    5,932

    1,839

    8,598

    5700.00

    HURRICANE WILMA-PAYROLL

    0

    0

    0

    0

    -

    -

    -

    -

    5701.00

    HURRICANE WILMA-SUPPLIES

    0

    0

    0

    0

    -

    -

    -

    -

    5702.00

    HURRICANE WILMA-CONTRACT LABOR

    0

    0

    0

    0

    -

    -

    -

    -

    Total Miscellaneous Expenses

    $ 156,833

    $ 221,188

    $ (64,355)

    $ 151,730

    $ 635,103

    $ 884,753

    $ (249,649)

    $ 615,507


    Total Operating Expenses


    $ 665,939


    $ 780,098


    $ (113,909)


    $ 680,855


    $ 2,750,690


    $ 3,120,393


    $ (369,702)


    $ 2,640,626


    Net Surplus (Deficit)


    $ 174,644


    $ (50,461)


    $ 76,681


    $ 338,918


    $ (201,842)


    $ 434,578


    image

    Page 6


    Assets

    1020.00

    OPERATIONS & MAINTENAN

    4,787.80

    1030.00

    FCB CD-.80% 07/13

    514,221.19

    1040.00

    Florida Community Bank-CD 2.

    566,037.60

    1070.00

    CASH CHANGE FUND

    3,100.00

    1080.00

    PETTY CASH FUND

    300.00

    1170.00

    ACCOUNTS RECEIVABLE

    671,470.70

    1182.00

    A/R DEVELOPER REVIEWS

    5,001.38

    1185.00

    A/R - EMPLOYEE MISC.

    77.70

    1201.00

    Revenue Account

    105,249.52

    1202.00

    Operations & Maintenance Acc

    55,880.25

    1205.00

    Special Restricted Reserve Acc

    233,067.68

    1209.00

    Money Market Account

    6,237,157.91

    1210.00

    Construction Account

    2,563.17

    1212.00

    Customer Security Deposit Acc

    1,188,296.50

    1213.00

    Bond & Interest Fund Account

    1,964,733.22

    1214.00

    Wastewater Construction Acco

    3,112.65

    1215.00

    FDEP CONSTRUCTION ACCO

    2,499.99

    1216.00

    FDEP-Loan Debt Servce Accou

    12,653.68

    1217.00

    Assessment Account

    213,412.33

    1230.00

    ASSESSMENTS RECEIVABLE

    850,075.82

    1260.00

    INVENTORY-Dept 10

    327,731.07

    1265.00

    INVENTORY-Dept 50

    24,993.07

    1290.00

    PREPAID EXPENSES

    1,200.00

    1300.00

    LAND

    2,563,467.31

    1310.00

    BUILDINGS

    51,542.12

    1320.00

    BUILDING IMPROVEMENTS

    29,664.08

    1325.00

    COMPUTER SYSTEM

    113,582.73

    1330.00

    GENERAL PLANT & OFFICE E

    1,757,417.37

    1350.00

    DISTRIBUTION PLANT - METE

    2,605,696.13

    1370.00

    DISTRIBUTION PLANT - MAIN

    5,620,834.27

    1380.00

    EASEMENT ACQUISITION

    82,473.68

    1390.00

    SEWER COLLECTION

    12,354,585.28

    1395.00

    ARROWHEAD DISTRIBUTION

    1,513,321.64

    1400.00

    ARROWHEAD WATER

    1,262,323.74

    1430.00

    AUTOS & TRUCKS

    1,356,470.45

    1450.00

    WELL & WELL FIELDS

    220,995.99

    1470.00

    SERVICE CONNECTIONS

    127,549.60

    1490.00

    PUMP HOUSE - STRUCTURA

    67,032.46

    1510.00

    PUMP HOUSE - MECHANICA

    32,029.00

    1530.00

    RESERVOIR & AERATOR

    590,080.77

    1560.00

    ELECTRICAL

    70,238.59

    1580.00

    FENCING

    150,408.42

    1600.00

    TURBINE PUMPS - 4"

    4,807.26

    1610.00

    TURBINE PUMPS - 6"

    15,684.00

    1650.00

    CARSON RD WATER TREATM

    3,399,060.75

    1657.00

    Lift Station X2 & Force Main

    399,149.48

    1658.00

    Lift Station K

    54,983.53

    1661.00

    Lift Station W-Force Main

    131,516.36

    1670.00

    MASTER UTILITY PLAN

    68,085.00

    1680.00

    UTILITY STORAGE BUILDING

    14,299.99

    1690.00

    AIRPORT WELL

    115,379.02

    1691.00

    Airport Addition-2010

    50,137.00


    1700.00

    LANDSCAPING

    15,535.22

    1710.00

    CARSON ROAD WELL

    12,775.39

    1720.00

    DRIVEWAYS

    10,345.00

    1730.00

    WATER PLANT EXPANSION

    170,819.47

    1740.00

    1,000 G.P.M. AERATOR

    5,743.87

    1760.00

    WESTCLOX EXTENSION

    87,996.31

    1770.00

    SEWER TREATMENT PLANT

    11,650,294.91

    1771.00

    WWTP Monitoring Wells

    51,290.05

    1772.00

    Clarifier Rehab Design Phase

    50,500.00

    1773.00

    Sewer Rehab Design Phase 3

    90,770.50

    1780.00

    EFFLUENT DISPOSAL

    3,681,742.44

    1796.00

    PLANT EXPANSION 96

    1,414,432.20

    1797.00

    PLANT EXPANSION 97

    1,722,570.94

    1798.00

    PLANT EXPANSION 98

    22,560.16

    1799.00

    PLANT EXPANSION

    2,387,806.67

    1800.00

    MANHOLE SYSTEM

    154,862.00

    1810.00

    ACCUMULATED DEPRECIATI

    (31,299,477.29)

    1861.00

    Various LIftstation Improvemen

    380,069.16

    1862.00

    Class A Sludge Process

    2,065,485.03

    1865.00

    WASTEWATER PLANT EXPA

    59,225.00

    1870.00

    DIW PROJECT

    5,351,162.76

    1871.00

    DIW Piping Modifications 2015

    182,956.80

    1875.00

    DISINFECTION SYSTEM IMPR

    316,724.71

    1876.00

    CSI-AC Main & Undersized Ma

    169,028.01

    1877.00

    Master Plan Asset

    98,367.50

    1878.00

    CSI-DEP SRF Water Stimulus

    3,458,342.80

    1880.00

    WWTP UPGRADE-PH-1

    997,269.25

    1890.00

    WWTP UPGRADE-PH-II

    325,361.08

    1891.00

    IWSD Reclaimed

    27,026.00

    3250.00

    ALLOWANCE FOR DOUBTFU

    (83,709.79)


    image

    Total Assets $51,388,315.40

    =======================


    Liabilities


    2100.00

    ACCOUNTS PAYABLE

    454,798.43

    2200.00

    WAGES PAYABLE

    (0.59)

    2201.00

    FICA TAXES PAYABLE

    (454.60)

    2203.00

    VACATION TIME PAYABLE

    115,389.25

    2210.00

    ACCOUNTS PAYABLE - PAYR

    (45,190.81)

    2350.00

    INSURANCE DEDUCTIONS

    (382.50)

    2390.00

    ACCRUED INTEREST - FHA

    54,855.44

    2400.00

    CUSTOMER DEPOSITS

    1,195,141.00

    2600.00

    BOND SERIES A

    450,000.00

    2650.00

    LOAN PAYABLE - BOND SERI

    157,000.00

    2670.00

    LOAN PAYABLE-FHA AIRPOR

    264,969.00

    2680.00

    LOAN PAYABLE - SERIES 199

    3,109,000.00

    2726.00

    LOAN PAYABLE-DEP SRF WA

    584,468.54

    2800.00

    BOND SERIES 1989

    2,307,000.00

    2810.00

    BOND SERIES 1990

    154,000.00

    2820.00

    SERIES 1998 BONDS

    613,000.00

    2830.00

    BOND SERIES 2001

    1,850,000.00

    2835.00

    USDA BOND SERIES 2008

    3,077,000.00

    2840.00

    USDA Bond 2013

    4,835,000.00


    image


    Total Liabilities


    Equity

    $19,175,593.16

    3000.00 CONTRIBUTED CAPITAL - FH

    9,982,996.83

    3001.00 CONTRIBUTED CAPITAL-DEP

    2,324,845.00

    3002.00 CONTRIBUTED CAPITAL-USD

    3,425,300.00

    3003.00 Contributed Capital-Arrowhead

    1,060,900.00

    3005.00 AMORT OF CONTRIBUTED C

    153,509.00

    3050.00 MEMBERSHIP CERTIFICATE

    1,268,087.75

    3060.00 Accumulated Maintenance Res

    2,143,096.48

    3100.00 CONTRIBUTIONS IN AID OF C

    5,554,687.67

    3120.00 CONTRIBUTIONS - IMPACT F

    19,502.38

    3150.00 CONTRIBUTED CAPITAL ASS

    444,133.45

    3199.00 AMORT OF CUST CAPITAL

    (840,000.00)

    3200.00 SURPLUS - RETAINED EARNI

    776,232.88

    3210.00 Emergency Reserve

    960,000.00

    3220.00 Operating Reserve

    3,300,690.00

    3230.00 Vehicle Replacement Reserve

    259,086.00

    3240.00 Capital Equipment Reserve

    540,234.00

    Net Income / (Loss)

    $839,420.80

    Net Worth

    $32,212,722.24



    Total Liabilities and Net Worth


    $51,388,315.40

    =======================

    image

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    1201.00 REVENUE FUND

    SAi.AN:-:.

    I F$$

    IMM OKIIUF-'N t. 11: &SEWEA 01$1HICT

    2016-2017 INVESTMENT CASH SUMMARY


    0 1,'09.'17

    MINIUVU ACCT OAJi NCA' ;

    ll. 000.CO


    .:.VA !LA9L£ CA Sk : 458.712A5


    1-Xl'ECTEDOUTnows


    TCOP£Rt,, l(IN:; 8 1.IAINT FUND


    1 0f 10 NE'VMMKCT nJND fX l:'SSRJNDS


    : n 7 ,0(.'(),00

    -,

    -,

    200 .000. 00


    OW CP. TQ Af?CHVI: MOl,tTtit Y DO'i0/1.NTf:Al-'$1


    OTHc:R. TO ACCFIVt c v s ro 1.1m SECURITYDEP0$0 OTHF-..fi 10 ACCRUESf'CCV.LIISS.INl

    •• ....-


    U0.401.53 .


    404960


    1.318.00


    0.00


    FNOIN(l BALANCE 72.943.32



    1202.00

    OPERATION$ &MAINTENANCE FUND

    199.471.39

    I f;$$

    l t lN!IJVU Ot.'T 6AI.ANCC 20.000.00

    AVA!LABLECASH:

    17, 9471.39

    .. CXPECTEDINl-t.0'A'.$


    f f,0 1REVENUC rtJNt>

    OTHER OIHER (MOOEYMARKcn


    70.000.()0

    0.00

    0 i,o

    D

    Oll-lEA(DFEll $1:Fl\'ICE .:.coo uNn

    o.oo

    OTHER (OOND& INT. S\Nl(,!NG FVNO)

    0 .00


    c<•

    VIIRIOUS

    ACCOUNTSPAVAtlLE', FA.VOCX.L

    0 .00


    QTl(CR (SPECIFY)


    249.471.39


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    !MMOKhLEE W4l t R 6. SEWCP.OISTRtC1

    2016 -2017 INVESTMENT CASH SUMMARY

    1212,00 CUSTOMERSECURITYDEPOSIT FUND

    BALANCE: 1,186 ,978.50

    LESS·

    MlN!MUtl ACCT BA...4 t o.oo

    .C.V. ALIABL! CASH:



    FROMRCVENlJF. ACCf TOAOJUSi 70 ACl lJt.l.



    188,29£..50


    1,186 ,978.50


    -, 1,318.00


    OCP

    till ]Q

    OTH.ERtt..1)0 / E (FnOMMONC'V 11KTl=VNUJ

    0.00

    TOr1.1

    1,318.00


    C K

    K)ACARTA:.. PROJECTS

    0.00

    f:OROPI-HATl()NS'SUPl'llCS

    0.00

    orrlER·TOMONEYMAltl<FT 10 .4.DJUSf TO AClU /lL

    0.00

    'fOTAt.

    0.()0


    ENOIN3 BALANCC:


    l,188,296.50

    1212,00 CUSTOMERSECURITYDEPOSIT FUND

    BALANCE: 1,186 ,978.50

    LESS·

    MlN!MUtl ACCT BA...4 t o.oo

    .C.V. ALIABL! CASH:



    FROMRCVENlJF. ACCf TOAOJUSi 70 ACl lJt.l.



    188,29£..50


    1,186 ,978.50


    -, 1,318.00


    OCP

    till ]Q

    OTH.ERtt..1)0 / E (FnOMMONC'V 11KTl=VNUJ

    0.00

    TOr1.1

    1,318.00


    C K

    K)ACARTA:.. PROJECTS

    0.00

    f:OROPI-HATl()NS'SUPl'llCS

    0.00

    orrlER·TOMONEYMAltl<FT 10 .4.DJUSf TO AClU /lL

    0.00

    'fOTAt.

    0.()0


    ENOIN3 BALANCC:


    l,188,296.50

    01JC$:'17


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    L 0


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    1206.00

    SPECIAL RESTRICTED RESERVE (DEEP INJECTION WELL)

    OALANCE 23,2 966 ,73

    LESS. 0

    >.eL-. lM VMACCTBALA,-C. C 0.00


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    ?--32, 968.73



    INTERCSTEARNED

    o.oo

    OEP'

    O IH.. A INOO \ IE

    0 .00

    lOTAl.:

    0 .00


    CK


    FOACo\?11 l;l PROJECTS


    0.00

    FOR OPSl ATIONSISUPPLIE$

    0 1Ht R TO C&MACCT

    image

    0.00

    TOl'AI

    0.00


    ENCINOSALANCE.


    232.968.73


    image

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    IMMOK.Al.fi WATCP.& Sf'm·liOl "Tfl!CT

    .,

    .,

    2016-2017 INVESTMENT CASH SUMMARY

    image

    ! 9i 7

    ! 9i 7

    1213 .00

    BOND& INTERESTSINKING FUND

    BA. :.NCt

    1.8S3.509 63

    COt,S \STSor·

    PRI JyCIPLE.1h 21AO N THI. Y

    JIJ'I, "-'l.AUG. SCP OC'I N \'

    264,833.32

    INTERESt l / 12 MONTHLY

    JUN,J_OI , AJG, SFP <X,'T NOV

    350,15).76

    PRIOR VE,\ARESERVES

    $tH.IESA

    1 1.000.00

    SF.R!F.$8

    20.592.00

    SCR!CS1

    SEA ES1969

    :!'f!JS0,00

    404.6 !8.00

    $ Efi,t $ 1990

    27,931.00

    SU IJ£S 1996

    4 i 6,e63 CO

    SEOJES 1998

    :11,6(,)0(l()

    $HIIES 2001.

    52,25000 OTl,L RE$tHVI:()

    SCRIES.l0!J6

    14 ii,$76 ()0

    SERIES2013

    Sl,333..3!

    $t AIES 2016

    :>.OC.

    TORESTRIC'l"i[:RESERVC CURRtNTRESERVES

    (165,00:).00) i .196,1 SGvl3

    ./JN,Jl.'t , AUG.SEP, ()CT NOV

    40.994.0::l

    OIFf::EAENCEI

    OVERACCAUED

    INTEREST t!AANEO

    11'122

    l '() TAL 1.8S3.509.E;3

    - CXP£CTEOIN!!I0WS


    f ROMREVENVr FUND


    110,40 1.53

    ()/ol/'J'-fo,!o'

    l==ROkl $P f C! ALASSESSMCNT RJ ND

    FROM M,'>NtY MZ.1-1KET cu

    o.oo

    0 .00

    OTH£A hem o , ot 58(>,iee Aooo1mc:

    o.oo




    CK<

    F-OHoes1serw,cc

    SPECIAL,\S$E$S1.U Nr 1'-U N D

    0 .00

    OTH€fi



    ENDlt.'G BALA.NC£: 1,96,3 9_1 1 1 6


    ACCRU.-.LS N t OED

    1 81'1 Ad,justment TOTAL

    1/12PA!NClr LE '4,8J333 0.·00· 44,833,33

    111' 2 INTHUs$J 57 ,69.! 1 0 .00 57.692.75

    ll ESEffv'C 8,6' &.67 8,649.6 7

    I t $ S INTEAONCO(Tt-LS ACCrt m22 (774.22)

    -··-..-·- ·- - ·-· ··-· -...·-·- ··- ··- · -·-··-· -

    PlUShCCAVAJ..FOil MISC Q.Ol} 0.00

    111.94 1.9 1 000 1 1 0 01.53

    1213 .00

    BOND& INTERESTSINKING FUND

    BA. :.NCt

    1.8S3.509 63

    COt,S \STSor·

    PRI JyCIPLE.1h 21AO N THI. Y

    JIJ'I, "-'l.AUG. SCP OC'I N \'

    264,833.32

    INTERESt l / 12 MONTHLY

    JUN,J_OI , AJG, SFP <X,'T NOV

    350,15).76

    PRIOR VE,\ARESERVES

    $tH.IESA

    1 1.000.00

    SF.R!F.$8

    20.592.00

    SCR!CS1

    SEA ES1969

    :!'f!JS0,00

    404.6 !8.00

    $ Efi,t $ 1990

    27,931.00

    SU IJ£S 1996

    4 i 6,e63 CO

    SEOJES 1998

    :11,6(,)0(l()

    $HIIES 2001.

    52,25000 OTl,L RE$tHVI:()

    SCRIES.l0!J6

    14 ii,$76 ()0

    SERIES2013

    Sl,333..3!

    $t AIES 2016

    :>.OC.

    TORESTRIC'l"i[:RESERVC CURRtNTRESERVES

    (165,00:).00) i .196,1 SGvl3

    ./JN,Jl.'t , AUG.SEP, ()CT NOV

    40.994.0::l

    OIFf::EAENCEI

    OVERACCAUED

    INTEREST t!AANEO

    11'122

    l '() TAL 1.8S3.509.E;3

    - CXP£CTEOIN!!I0WS


    f ROMREVENVr FUND


    110,40 1.53

    ()/ol/'J'-fo,!o'

    l==ROkl $P f C! ALASSESSMCNT RJ ND

    FROM M,'>NtY MZ.1-1KET cu

    o.oo

    0 .00

    OTH£A hem o , ot 58(>,iee Aooo1mc:

    o.oo




    CK<

    F-OHoes1serw,cc

    SPECIAL,\S$E$S1.U Nr 1'-U N D

    0 .00

    OTH€fi



    ENDlt.'G BALA.NC£: 1,96,3 9_1 1 1 6


    ACCRU.-.LS N t OED

    1 81'1 Ad,justment TOTAL

    1/12PA!NClr LE '4,8J333 0.·00· 44,833,33

    111' 2 INTHUs$J 57 ,69.! 1 0 .00 57.692.75

    ll ESEffv'C 8,6' &.67 8,649.6 7

    I t $ S INTEAONCO(Tt-LS ACCrt m22 (774.22)

    -··-..-·- ·- - ·-· ··-· -...·-·- ··- ··- · -·-··-· -

    PlUShCCAVAJ..FOil MISC Q.Ol} 0.00

    111.94 1.9 1 000 1 1 0 01.53

    ••


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    IU\1Ql(ALEC WAlE Ft E'NERDISTR!C1

    image

    2016-2017 INVESTMENT CASH SUMMARY


    image

    1216.00 FDEP'LOANDEBTSERVICE ACCOUNT

    9A l'.'(;f 8,599 15


    0 1/09'' 17


    CONS;r..TS Ot-·

    ----

    ----

    t.t.t,Y, JUN..:\JLY " UG.,$ !--!-,' Ot.'T. V.OCC,

    t.t.t,Y, JUN..:\JLY " UG.,$ !--!-,' Ot.'T. V.OCC,

    PRINCIPLE


    S P. CCT, NOV, OEC.». .r co. MAR Al-'H. Mli.,Y. JUN, JUL

    S P. CCT, NOV, OEC.». .r co. MAR Al-'H. Mli.,Y. JUN, JUL

    U SS yi:11:rr. rr..,,:ii:t

    -----=(20 4 ,-4 9,5 6 -1 )-------­

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    INTEf\EST 1M2 lo10NTttLY

    M,'.Y, ,AJN. JUl Y••.\UC , SCP,OCT, NOV.OEC, 61,403.26

    JANr, co t.lAFI .\!-,'Ii M Y JUN JUL, AUG SEP, ocr,NOV, DEC.:'AN i::Ee MAl-t. J.<>fi 1/.),Y , JUN,.J..IL /ti,J(;

    SEPO. CT,NOV, 0 £C••!AN, 1-1:6 MAO .Ar-A.MAY, Ju i,,,, 11,1,


    L,n;:;pa1me1n(1')e.ck!

    Pri:ir ll!U\! ('$ 001'1'1$('

    (G2.7n .66}

    336 . 08

    INTEREST EAFIN O

    470 79



    1-H(!M RE' JENUE r u. o


    4,049.60

    r-ROM CIAl ASSESSMENT rtJ ND

    0.00

    FflCMMONEYUARKt==I 1-IJNO

    0.00

    L,n;:;pa1me1n(1')e.ck!

    Pri:ir ll!U\! ('$ 001'1'1$('

    (G2.7n .66}

    336 . 08

    INTEREST EAFIN O

    470 79



    1-H(!M RE' JENUE r u. o


    4,049.60

    r-ROM CIAl ASSESSMENT rtJ ND

    0.00

    FflCMMONEYUARKt==I 1-IJNO

    0.00

    0 TH€R. . F1c,mD I S!:l'\•ion t. r.r.O<,l"t


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C)IHtR &( Ao.1115

18,87U 3

0.00


o.oo

$1:1.:tO!NNUAl PAYMENT

{,,417--94

24 .291 .51

- 5.4!?

24297.57


£-NOJNG

!--'tin.:i e

'S"f'l"m"ia"m' UOI Pl'lr.cicie

10))9'2M. '

S 168.17 ANNUAL

1$.660.19 NowiimDer & May 1$(l;;!Qt Vtar)

B3B7.li t 1;0(;AUALS t.'"EEOCO

M0 Nl H l Y

:i l.C.U E.il

.....!9-

4 0,4.9.&:l


3 146 .M S

002.&G

4c !UJO

BALANCE:

12.648.75

S"e"11"1i"amual

F> 418 .630.95

I 12(),n(;.73 f 3355,04.2'2

89 ,000.60

2,249.71

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y..-,

y..-,

10,63738 NowlWJber& Ml!'( t J [a ef)

1i6Pfi:!NCl?LC

10,492.02 1i l 2 1Nl EfiESf.

3,161!.17 AESt FIVE

.S,38, 7 61 LESSltlff CARN£0 (TH,$ ACCTI 2, 2Lil.77 P'lUSJ.CCAUAJ.. roR MJSC


ls-.Jan A.4 ui'lme nt

3, "·6 61 <>0. 0

9!12.9 O.o'J

0 .00 ().0:.,

000

(l.O:!


TOTAL

3 , 146.61

002.99

0.00

    1. o

      0.00


      ,1,¢4 9.00


      0 00 '1,049.60

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      ll,U 1. CKALCCWATER $tWERDISTRICT

      2016-2017 INVESTMEN T CASH SUMMARY


      1217.00 SPECIALASSESSMENT FUND

      llA1ANC>

      ?1 3 ,322 .91


      OONS!STSO

      U, N! \ !UM ACCOUNT AJ\tANCt

      INT!=H Sl EARNED ASSCSSMF,NI"$COLLECTCC

      1,r.:m.e1

      2 l 1 ,7 ll4 .<l'4


      • £X DEC1 (,) 1\IFLCWS OEFOSfTS

INr ERESf EAANCO

OTH.f H UM,


+ CXPECTEC>O U, LON' S


01/0!F17


D£P1.'


l\$Sf SSMENTPRINCIPLE F'AA!


O l HER TO 11M

0.00


0.00


1':NOINGBALA.NC(: 213,322,9·1



1210,00 CONSTRUCTION ACCOUNT

BJ.LANCE


2..563.17


CONSISTSOF:

MINIMUM ACCOUt.'l8,.LANCE iN1ERCST EARNFO

LE$S( A- 0 ,UM N IN,V) FEES

LO AI\'

P.0,,0

TAANSFEFIIN ! AEVENUE STEVSI S& LAYTON GHAt.'"f f1El'4BUFISED

GRANl 1RAN$FERAEDOlJTTO1/..MA W19111&/\1::COl. 1 PM1 S- M).J lRA.NSFER IN

- EXPECTEDINf:I.OWS


DEPOSITS

INTf.H:f ST EARNED

OTHCRMMA



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2016-2017 INVESTMENT CASH SUMMARY

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2016-2017 INVESTMENT CASH SUMMARY


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POSTED



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Transfer from:

lmmokalae Water & S.,wer District

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Weekly Transfer Request


0

Revenue Account-FNBGC

s


140,000 .00

0

Aevenue Accounl·i:-NBGC


$


101,000.00

0

Revenue AccountFNBGC


$

0

Revenue Account-FNBGC

s


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0

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$


101,000.00

0

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$

Explanation: Chad< N

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excess m Money Ma r1<et· FN BGC f'l// 'il?Oo J

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0 Moneyma<l<et- FNBGC $ ep CJ o&MAcx:ountFNBGC

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Q constructionF- NBOGC $ c:, Money Ma,kot-FNBGC

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C:, ww C<>nstruction-FNSOOC

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Date: 1/1812017 Dato: ,J!_}/r,

(k Date: Date:

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POSTED

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· ;,


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tmmokaloo Water & Sewer District

Weekly Transfer Request


Explanatio/n


Check 11

Transfer from:

0

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S

50,000.00

0

Rovonue Acoount·FNBGC

s

1 49 ,000 .00

Transfer from:

0

Revenue AccountFNBGC

S

50,000.00

0

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s

1 49 ,000 .00

•P L To; O&M AccoontFNBGC Ol 9!70tl/5"

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D Coos,ructloo·FNBOGC $ c=JMoney Ma<kGtFNOGC

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0 WWConsturctf<ln -FNBOGC $ c=JMoney Ma,ke1·FNBGC

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:eountF-NBGC $ c=Jww Consuucoon-FNBOOC


198 ,000 .00

Authorizedby. I l \L 1 \ /V Date: 1/24/2017

wJiu-bo a, e :


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D C


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MEMORANDUM

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TO:

IWSD Board

February, 2017

FROM:


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SUBJECT:

General Engineering Report


IMMOKALEE WATER & SEWER DISTRICT GENERAL ENGINEERING REPORT


1.) MONTHLY FLOW SUMMARY



image

IWSD Eng Report 2-8-17.docx



2.) WATER TREATMENT PLANTS


3.) WASTE WATER TREATMENT PLANT & EFFLUENT DISPOSAL



image

IWSD Eng Report 2-8-17.docx

image

Executive Director’s Report By

Eva J. Deyo

February 15, 2017 – Regular Board Meeting


Water Department

During January, Jean Pierre “JP” Louis and the Water Department staff completed the following: Productivity: - The Water Department staff installed 12 new services with backflows. They replaced 3 backflow preventers, 61 meter registers, and 14 meter antennas. They repaired 3 line and tubing breaks and 36 backflow devices. They repaired 3 valves, and raised 1 meter box.

Meter sizes and registers – We are continuing to verify the EDU’s and meter sizes, at the different locations.

Backflow Testing/Certification Project – They have been steadily working on this program, in order to complete the requirements.

Water Plant Issues –The JVW Plant needed repairs on the top. We received a quote from Crom Engineering and Construction Services (CECS), a division of Crom, LLC (the tank manufacturer). Their price was $37,713 to do the concrete repairs needed to the tank. We hired them to do the work. They took the plant off line in order to do the repairs. This work was completed and the plant was placed back on line on January 18, 2017.

Flushing - They are still working on the flushing project. It has to be done three times per year.

Valve Project – JP Louis has assigned two people at a time, to take turns for two weeks, to make sure that the water valve exercising project is also completed. They are also replacing broken valves.

SCADA System – This was installed on the three water plants. There were some problems with the system on the Carson Plant. They all seem to be working now.

The Water Department is very busy with all of the ongoing projects, trying to maintain staff, and coverage.

Vacancies – There are no vacancies in this department.


Wastewater Plant

During January:

Plant Operations & Maintenance – John Short and his staff were working under mostly normal conditions for this time of year. We had problems with the clarifiers blankets went over the weirs.

FDEP Inspection – FDEP came to the WWTP for an inspection the week of October 19, 2015. We still have not received their written report.

Sprayfield – We have been using the Sprayfield as much as possible,

Schwing Bioset Process – We have begun making our own fertilizer: Organi’Kalee. We are currently using it in our own sprayfield. It didn’t run for approximately two weeks in January.

Vacancies – There are no vacancies in this department.


Wastewater Collection

Lift Station Maintenance – During January, Hector Ramos and his staff pulled pumps, and mowed at the various lift stations, and around the Wastewater Plant, and the District owned property on SE 11th Street. They replaced a voltage monitor relay in Lift Station X6.


1

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Sewer backup – There were sewer backups on Eustis Avenue, Kristy Lane, South 12th Street, North 19th Street, Orange Street, Lake Trafford Road and Weeks Terrace.

Smoke Testing – We smoke tested the manholes in Section H.

Lift Station N Vehicle Accident – On December 2, 2016, a person ran over the control panels and backflows to Lift Station N. We received two quotes for the emergency repair, and awarded it to the lowest bid received from MG Electrical Developers, Inc. ($10,250). We contacted the insurance company (Liberty Mutual) and they will be sending a check for $10,000 (the maximum amount of property damage coverage that their client has).We received the check from the insurance company on February 1, 2017.

Vacancies – We advertised for the vacancy left by Jacob Gallegos. His last day was January 24, 2017.


Administration

During January, Oona Reyna-Rodriguez and her staff were very busy keeping up with their regular duties and keeping the office going.

File Server Upgrade - We are still trying to configure the Denali Accounting Program, and are not able to customize reports at this time.

Vocantas Interactive Voice Response Solution – IWSD is going to be implementing this system. It will automate routine tasks and increase available time for complex requirements. It will also streamline customer service and increase customer satisfaction. It is flexible and scalable to meet our unique requirements. They will assign a toll free number 866-658-3630 to IWSD. Customers will be able to call in to make payments with checks, credit cards, etc. It uses speech recognition and is PCI compliant. It will allow for the customers to be called before their water is turned off.

Online Bill Pay – The District began accepting online bill payments on January 9, 2015. Customers can sign up to make payments, or to see their water usage history. They also have the option of getting their water bills by email. We now have over 500 customers who are signed up to access their account electronically.

Record Retention - We are continuing to work on scanning orders, and other old records, for electronic record-keeping.

    1. Audit – Homeland Security came to audit our I-9’s and associated paperwork. They are now selecting critical infrastructure to audit. Norma Garcia had to scan and make copies of all of the documents for them to audit, for all of our current employees and for 3 years of the former employees. We are still waiting for them to return the originals.

      Fiscal Year 2016 Audit – Tuscan & Company worked on their final fieldwork on the week of December 13, 2016. They are scheduled to present to the Board on February 15, 2017.

      Vacancies – There are no vacancies in this department.


      Maintenance Department

      During January, Derys Maldonado and his staff completed the following:

      Wastewater Plant and Sprayfield: – They unclogged and cleaned the return tubes on Clarifier #1 sludge return tank. They replaced the motor on Digester #1. They unclogged the Wastewater plant grit separator. They repaired a check valve leak on RAS B. They repaired a splash guard cover, adjusted the junction electrical Box on Rotor 1A, and also tightened the belts. One shaft of Rotor 3A busted and half of the Rotor was submerged into the Ditch. They drained the ditch, replaced the shaft and put the Rotor back in place. They replaced a blown fuse on Rotor 3B. They replaced gearbox seals on Ditch #4A. They unclogged the effluent line to the Lab. They replaced the back pump cover on Bioset transfer pump. They installed new signs in the new and old admin buildings restrooms. Southwest Florida Service & Supply pulled DIW #1 for repairs.


      2

      image

      Equipment: - They installed steering hydraulic cylinder in the scissor lift. They replaced a belt on the forklift. They installed a new hose and filter on the Dept 30 smoke blower chemical tank pump and cleaned the carburetor. They serviced the Thompson pump. They worked on the MX 110 Case Tractor, adjusted the shifter. They also replaced the door tint, lock, gasket and hinges. They replaced the tires on Departments 20 & 50 EZ Go golf carts. They took out JD Tractor 229 hydraulic steering cylinder & replaced front axle seals. They also replaced the exhaust pipe. They repaired Dept 50 pressure washer pump. They sanded down and sprayed rust stop on dept 50 mini- excavator trailer. They replaced the hydraulic hoses on B95 back-hoe and painted the stabilizer leg. They serviced the Bad Boy riding mower.

      Vehicles: - They worked on new truck accessories and tint. Motorola came over and installed new truck radios. They installed cruise control modules on trucks 551, 552, 114, 336 & 120 and took them to Labelle Ford for cruise control computer flashing. They installed new batteries on trucks 332 & 551. They installed new strobe lights on truck 120, new back up alarm & camera.They repaired a front passenger tire on truck 220. They repaired an air leak on truck 228. They serviced truck 553. They serviced truck 556. They also installed a crane hoist seal, and installed new rear strobe lights. They adjusted door latches on truck 561.

      Water Department: - They greased HSP #3 at Carson Water Plant and put back on line. They re-set JVW Water Plant PLC. They also worked on replacing the floats, because the wells would not work on automatic.

      Miscellaneous: They installed Dept 40 and Dept 20 new refrigerators. They lowered the main office lobby's restroom mirror and paper towel dispenser. They installed a new Board Room a/c locking box. They helped Dept 30 on sewer backups, and pulling pumps at various lift stations.

      Vacancies – There are no vacancies in this department.


      3


      IMMOKALEE WATER & SEWER DISTRICT

      BASIC FINANCIAL STATEMENTS AND SUPPLEMENTARY INFORMATION

      TOGETHER WITH ADDITIONAL REPORTS

      YEARS ENDED SEPTEMBER 30, 2016 AND 2015


      DRAFT

      DRAFT

      FY '16 Verbal Comments

      Maximum reserve is overfunded by approx $276K.

      Revenue should be recorded when earned (Radio Fiesta cell tower only had 10 months of revenue recorded) (w/p 600.6)


      OPEN ITEMS - '16

      FCA


      TABLE OF CONTENTS


      INDEPENDENT AUDITOR'S REPORT..............................................................................

      Page(s)

      1-4

      MANAGEMENT'S DISCUSSION AND ANALYSIS (MD&A)..........................................

      I-XI

      BASIC FINANCIAL STATEMENTS

      Statements of Net Position.......................................................................................................

      5

      Statements of Revenues, Expenses, and Changes in Net Position...........................................

      6

      Statements of Cash Flows........................................................................................................

      7

      Notes to the Financial Statements............................................................................................

      8-32


      DRAFT

      DRAFT

      REQUIRED SUPPLEMENTARY INFORMATION OTHER THAN MD&A

      Schedule of Revenues, Expenses and Changes in Net Position - Budget (Non-GAAP Budgetary Basis) and Actual with Reconciliation to GAAP

      Basis - Year Ended September 30, 2016................................................................................ 33-38


      ADDITIONAL REPORTS

      Independent Auditor's Report on Internal Control Over Financial Reporting and on Compliance and Other Matters Based on an Audit of Basic Financial Statements Performed

      in Accordance with Government Auditing Standards……………………………………… 39-40


      Independent Accountant's Report on Compliance with

      Section 218.415, Florida Statutes………………………………………………………… 41


      Independent Auditor's Report to Management……………………………………………… 42-44


      Management's Response to the Independent Auditor's Report to Management…………… Exhibit


      INDEPENDENT AUDITOR’S REPORT


      Board of Commissioners Immokalee Water & Sewer District 1020 Sanitation Road

      Immokalee, Florida 34142


      Report on the Financial Statements

      DRAFT

      DRAFT

      We have audited the accompanying basic financial statements of the business-type activities of Immokalee Water & Sewer District (an independent special district) ( the "District") as of and for the years ended September 30, 2016 and 2015, and the related notes to the financial statements, which collectively comprise the District's basic financial statements as listed in the table of contents.


      Management's Responsibility for the Financial Statements

      Management is responsible for the preparation and fair presentation of these financial statements in accordance with accounting principles generally accepted in the United States of America; this includes the design, implementation, and maintenance of internal control relevant to the preparation and fair presentation of financial statements that are free from material misstatement, whether due to fraud or error.


      Auditor's Responsibility

      Our responsibility is to express an opinion on these financial statements based on our audits. We conducted our audits in accordance with auditing standards generally accepted in the United States of America and the standards applicable to financial audits contained in Government Auditing Standards, issued by the Comptroller General of the United States of America. Those standards require that we plan and perform the audit to obtain reasonable assurance about whether the financial statements are free from material misstatement.


      An audit involves performing procedures to obtain audit evidence about the amounts and disclosures in the financial statements. The procedures selected depend on the auditor's judgment, including the assessment of the risks of material misstatement of the financial statements, whether due to fraud or error. In making those assessments, the auditor considers internal control relevant to the entity's preparation and fair presentation of the financial statements in order to design audit procedures that are appropriate in the circumstances, but not for the

      purpose of expressing an opinion on the effectiveness of the entity's internal control. Accordingly,


      we express no such opinion. An audit also includes evaluating the appropriateness of accounting policies used and the reasonableness of significant accounting estimates made by management, as well as evaluating overall presentation of the financial statements.


      We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our audit opinion.


      Opinion

      In our opinion, the financial statements referred to above present fairly, in all material respects, the respective financial position of the business-type activities of Immokalee Water & Sewer District as of September 30, 2016 and 2015, and the respective changes in financial position and cash flows thereof, for the years then ended in accordance with accounting principles generally accepted in the United States of America.


      DRAFT

      Other Matters

      Required Supplementary Information

      Accounting principles generally accepted in the United States of America require that the management's discussion and analysis on pages I - XI be presented to supplement the basic financial statements. Such information, although not a part of the basic financial statements, is required by the Governmental Accounting Standards Board who considers it to be an essential part of financial reporting for placing the basic financial statements in an appropriate operational, economic, or historical context. We have applied certain limited procedures to the required supplementary information - management's discussion and analysis (MD&A) in accordance with

      auditing standards generally accepted in the United States of America, which consisted of inquiries of management about the methods of preparing the information and comparing the information for consistency with management's responses to our inquiries, the basic financial statements, and other knowledge we obtained during our audit of the basic financial statements. We do not express an opinion or provide any assurance on the required supplementary information - management's discussion and analysis (MD&A) because the limited procedures do not provide us with sufficient evidence to express an opinion or provide any assurance.


      Other Required Supplementary Information

      Our audit was conducted for the purpose of forming an opinion on the financial statements that collectively comprise Immokalee Water & Sewer District's basic financial statements. The required supplementary information other than MD&A - budgetary comparison information - Schedule of Revenues, Expenses and Changes in Net Position - Budget (Non-GAAP Budgetary Basis) and Actual with Reconciliation to GAAP Basis - year ended September 30, 2016 is presented for purposes of additional analysis and is not a required part of the basic financial statements. The required supplementary information other than MD&A - budgetary comparison information - Schedule of Revenues, Expenses and Changes in Net Position - Budget (Non-GAAP Budgetary Basis) and Actual with Reconciliation to GAAP Basis - year ended September 30, 2016 is the responsibility of management and was derived from and relates directly to the underlying accounting and other records used to prepare the basic financial statements. Such information has been subjected to the auditing procedures applied in the audit of the basic financial statements and certain

      DRAFT

      DRAFT

      additional procedures, including comparing and reconciling such information directly to the underlying accounting and other records used to prepare the basic financial statements or to the basic financial statements themselves, and other additional procedures in accordance with auditing standards generally accepted in the United States of America. In our opinion, the required supplementary information other than MD&A budgetary comparison information - Schedule of Revenues, Expenses and Changes in Net Position - Budget (Non-GAAP Budgetary Basis) and Actual with Reconciliation

      to GAAP Basis - year ended September 30, 2016 is fairly stated, in all material respects, in relation to the basic financial statements as a whole.


      Other Information

      Our audit was conducted for the purpose of forming an opinion on the financial statements that collectively comprise the District's basic financial statements. The Exhibit - Management's Response to Independent Auditor's Report to Management is not a required part of the basic financial statements but is required by Government Auditing Standards. Such information has not been subjected to the auditing procedures applied in the audit of the basic financial statements, and accordingly, we do not express an opinion or provide any assurance on it.


      Other Reporting Required by Section 218.415, Florida Statutes

      In accordance with Section 218.415, Florida Statutes, we have also issued a report dated January 16, 2017, on our consideration of Immokalee Water & Sewer District's compliance with provisions of Section 218.415, Florida Statutes. The purpose of that report is to describe the scope of our testing of compliance and the results of that testing, and to provide an opinion on compliance with the aforementioned Statute. That report is an integral part of an audit performed in accordance with Sections 218.39 and 218.415, Florida Statutes in considering Immokalee Water & Sewer District's compliance with Section 218.415, Florida Statutes.


      Other Reporting Required by Government Auditing Standards

      DRAFT

      DRAFT

      In accordance with Government Auditing Standards, we have also issued our report dated January 16, 2017 on our consideration of the District's internal control over financial reporting and on our tests of its compliance with certain provisions of laws, regulations, contract and grant agreements and other matters. The purpose of that report is to describe the scope of our testing of internal control over financial reporting and compliance and the results of that testing, and not to provide an opinion on internal control over financial reporting or on compliance. That report is an integral part of an audit performed in accordance with Government Auditing Standards in considering the District's internal control over financial reporting and compliance.


      TUSCAN & COMPANY, P.A.

      Fort Myers, Florida January 16, 2017


      MANAGEMENT'S DISCUSSION AND ANALYSIS

      (MD&A)


      DRAFT


      IMMOKALEE WATER & SEWER DISTRICT

      STATEMENTS OF NET POSITION

      September 30, 2016 and 2015

      2016

      2015

      ASSETS

      CURRENT ASSETS

      Cash

      $ 6,553,891

      $ 5,735,710

      Investment

      1,075,700

      1,062,152

      Accounts receivable, net

      525,068

      510,580

      Other receivables

      5,079

      6,311

      Inventory

      382,964

      297,906

      Prepaid expenses

      50,406

      44,068

      TOTAL CURRENT ASSETS

      8,593,108

      7,656,727


      RESTRICTED ASSETS

      Cash

      3,105,915

      2,939,447

      Grant and assessment receivables

      901,754

      954,803

      TOTAL RESTRICTED ASSETS

      4,007,669

      3,894,250


      CAPITAL ASSETS

      Land

      2,645,941

      2,645,941

      Construction in progress

      484,882

      283,183

      Capital assets being depreciated: Buildings and improvements


      1,509,938


      1,509,938

      Water and wastewater plants and systems

      61,902,278

      61,321,071

      Machinery and equipment

      3,201,123

      2,932,654

      Less:

      IMMOKALEE WATER & SEWER DISTRICT

      STATEMENTS OF NET POSITION

      September 30, 2016 and 2015

      2016

      2015

      ASSETS

      CURRENT ASSETS

      Cash

      $ 6,553,891

      $ 5,735,710

      Investment

      1,075,700

      1,062,152

      Accounts receivable, net

      525,068

      510,580

      Other receivables

      5,079

      6,311

      Inventory

      382,964

      297,906

      Prepaid expenses

      50,406

      44,068

      TOTAL CURRENT ASSETS

      8,593,108

      7,656,727


      RESTRICTED ASSETS

      Cash

      3,105,915

      2,939,447

      Grant and assessment receivables

      901,754

      954,803

      TOTAL RESTRICTED ASSETS

      4,007,669

      3,894,250


      CAPITAL ASSETS

      Land

      2,645,941

      2,645,941

      Construction in progress

      484,882

      283,183

      Capital assets being depreciated: Buildings and improvements


      1,509,938


      1,509,938

      Water and wastewater plants and systems

      61,902,278

      61,321,071

      Machinery and equipment

      3,201,123

      2,932,654

      Less:

      Capital assets nDot being deprReciated: AFT


      Accumulated depreciation (31,169,271) (29,337,127)

      38,574,891 39,355,660


      TOTAL ASSETS

      $ 51,175,668

      $ 50,906,637

      image image


      The accompanying notes are an integral part of this statement.


      2016 2015

      Accounts and contracts payable

      $ 465,142

      $ 316,320

      Other accrued expenses

      104,688

      77,461

      Accounts and contracts payable

      $ 465,142

      $ 316,320

      Other accrued expenses

      104,688

      77,461

      LIABILITIES AND NET POSITION CURRENT LIABILITIES


      TOTAL CURRENT LIABILITIES 569,830 393,781


      image

      CURRENT LIABILITIES (Payable from Restricted Assets)


      TOTAL CURRENT LIABILITIES

      (Payable from Restricted Assets) 1,785,965 1,680,423

      TOTAL CURRENT LIABILITIES

      (Payable from Restricted Assets) 1,785,965 1,680,423

      Revenue bonds payable, current portion

      538,000

      513,000

      Loans payable - SRF, current portion

      33,267

      32,423

      Accrued revenue bond interest

      54,855

      56,918

      Retainage payable

      -

      -

      Customer deposits

      1,159,843

      1,078,082

      Revenue bonds payable, current portion

      538,000

      513,000

      Loans payable - SRF, current portion

      33,267

      32,423

      Accrued revenue bond interest

      54,855

      56,918

      Retainage payable

      -

      -

      Customer deposits

      1,159,843

      1,078,082

      Revenue bonds payable, net of current portion

      16,278,969

      16,816,969

      Loans payable - SRF, net of current portion

      567,728

      600,996

      Accrued compensated absences

      115,389

      100,557

      TOTAL LONG-TERM LIABILITIES

      16,962,086

      17,518,522

      TOTAL LIABILITIES

      19,317,881

      19,592,726

      Revenue bonds payable, net of current portion

      16,278,969

      16,816,969

      Loans payable - SRF, net of current portion

      567,728

      600,996

      Accrued compensated absences

      115,389

      100,557

      TOTAL LONG-TERM LIABILITIES

      16,962,086

      17,518,522

      TOTAL LIABILITIES

      19,317,881

      19,592,726

      LONG-TERM LDIABILITIERS

      AFT


      NET POSITION


      Net investment in capital assets

      21,156,927

      21,392,272

      Restricted

      2,221,704

      2,213,827

      Unrestricted

      8,479,156

      7,707,812

      TOTAL NET POSITION

      31,857,787

      31,313,911

      TOTAL LIABILITIES AND NET POSITION

      $ 51,175,668

      $ 50,906,637


      STATEMENTS OF REVENUES, EXPENSES AND CHANGES IN NET POSITION

      Years ended September 30, 2016 and 2015


      2016 2015


      OPERATING REVENUES

      Cross connection control fee

      $ 305,285

      $ 296,521

      Water service

      2,769,676

      2,723,616

      Wastewater service

      4,755,135

      4,689,555

      Meter service charge

      599,235

      585,006

      Late fees

      87,850

      84,190

      Reconnect and transfer fees

      103,780

      103,275

      Miscellaneous charges, fees and other income

      64,263

      55,613

      TOTAL OPERATING REVENUES 8,685,224 8,537,776


      OPERATING EXPENSES

      Water treatment and distribution

      1,609,111

      1,634,913

      Wastewater treatment

      1,664,779

      1,529,244

      Wastewater collection

      818,494

      653,469

      Customer service and administrative

      1,226,687

      1,058,560

      Maintenance

      416,892

      346,322

      DRAFT

      DRAFT

      TOTAL OPERATING EXPENSES

      PRIOR TO DEPRECIATION 5,735,963 5,222,508

      Depreciation 1,832,144 1,737,470

      image

      TOTAL OPERATING EXPENSES 7,568,107 6,959,978

      image

      OPERATING PROFIT (LOSS) 1,117,117 1,577,798

      image


      NON-OPERATING REVENUES (EXPENSES)

      Interest income 54,869 47,692

      Gain (loss) on disposal of fixed assets

      13,072

      (1,914)

      Interest expense

      (730,557)

      (754,245)

      Bad debt expense adjustment

      10,042

      (31,249)

      Other income

      35,274

      42,444

      NET NON-OPERATING EXPENSES

      (617,300)

      (697,272)

      PROFIT (LOSS) BEFORE CAPITAL

      CONTRIBUTIONS

      499,817

      880,526

      CAPITAL CONTRIBUTIONS


      USDA - grants

      -

      380,506

      Customers Developers

      44,059

      -

      505,077

      -

      TOTAL CAPITAL CONTRIBUTIONS

      44,059

      885,583

      INCREASE (DECREASE) IN NET POSITION

      543,876

      1,766,109

      NET POSITION - Beginning of the year

      31,313,911

      29,547,802

      NET POSITION - End of the year

      $ 31,857,787

      $ 31,313,911


      The accompanying notes are an integral part of this statement.


      IMMOKALEE WATER & SEWER DISTRICT

      STATEMENTS OF CASH FLOWS

      Years ended September 30, 2016 and 2015

      2016

      2015

      CASH FLOWS FROM OPERATING ACTIVITIES:

      Cash received from customers

      $ 8,763,771

      $ 8,524,116

      Cash payments to suppliers and employees

      (5,636,478)

      (5,279,604)

      NET CASH PROVIDED BY OPERATING ACTIVITIES

      3,127,293

      3,244,512


      CASH FLOWS FROM NONCAPITAL FINANCING:

      Other income received

      35,274

      42,444

      NET CASH PROVIDED BY NONCAPITAL FINANCING

      35,274

      42,444

      CASH FLOWS FROM CAPITAL AND

      RELATED FINANCING ACTIVITIES:

      Acquisition and construction of capital assets

      (1,051,375)

      (1,518,085)

      Proceeds from sale of capital assets

      13,072

      -

      Principal paid on revenue bonds

      (513,000)

      (488,000)

      Principal paid on LOC

      -

      -

      Principal paid on loans - SRF

      (32,424)

      (31,601)

      Interest paid on bonds and other obligations

      (732,620)

      (756,046)

      Proceeds from Series 2013 Bond

      -

      -

      Capital contributions - USDA

      -

      380,506

      Membership/customer/developer connection fees/assessment

      97,108

      558,126

      NET CASH PROVIDED BY (USED IN) CAPITAL AND RELATED FINANCING ACTIVITIES


      (2,219,239)


      (1,855,100)

      IMMOKALEE WATER & SEWER DISTRICT

      STATEMENTS OF CASH FLOWS

      Years ended September 30, 2016 and 2015

      2016

      2015

      CASH FLOWS FROM OPERATING ACTIVITIES:

      Cash received from customers

      $ 8,763,771

      $ 8,524,116

      Cash payments to suppliers and employees

      (5,636,478)

      (5,279,604)

      NET CASH PROVIDED BY OPERATING ACTIVITIES

      3,127,293

      3,244,512


      CASH FLOWS FROM NONCAPITAL FINANCING:

      Other income received

      35,274

      42,444

      NET CASH PROVIDED BY NONCAPITAL FINANCING

      35,274

      42,444

      CASH FLOWS FROM CAPITAL AND

      RELATED FINANCING ACTIVITIES:

      Acquisition and construction of capital assets

      (1,051,375)

      (1,518,085)

      Proceeds from sale of capital assets

      13,072

      -

      Principal paid on revenue bonds

      (513,000)

      (488,000)

      Principal paid on LOC

      -

      -

      Principal paid on loans - SRF

      (32,424)

      (31,601)

      Interest paid on bonds and other obligations

      (732,620)

      (756,046)

      Proceeds from Series 2013 Bond

      -

      -

      Capital contributions - USDA

      -

      380,506

      Membership/customer/developer connection fees/assessment

      97,108

      558,126

      NET CASH PROVIDED BY (USED IN) CAPITAL AND RELATED FINANCING ACTIVITIES


      (2,219,239)


      (1,855,100)

      DRAFT


      CASH FLOWS FROM (USED IN)


      INVESTING ACTIVITIES:

      Interest earned on investments


      41,321


      34,372

      Purchase of certificate of deposit

      -

      -

      NET CASH PROVIDED BY (USED IN)

      INVESTING ACTIVITIES


      41,321


      34,372

      NET INCREASE (DECREASE) IN CASH AND CASH EQUIVALENTS


      984,649


      1,466,228

      CASH AND CASH EQUIVALENTS-

      BEGINNING OF YEAR


      8,675,157


      7,208,929

      CASH AND CASH EQUIVALENTS-

      END OF YEAR


      $ 9,659,806


      $ 8,675,157


      The accompanying notes are an integral part of this statement.

      Page 7 of 44



      RECONCILIATION OF OPERATING PROFIT TO

      NET CASH PROVIDED BY OPERATING ACTIVITIES:

      2016

      2015

      OPERATING PROFIT (LOSS)

      $ 1,117,117

      $ 1,577,798

      Adjustments to reconcile operating profit to net cash provided by operating activities:

      Depreciation (non cash)

      1,832,144

      1,737,470

      Increase (decrease) in accrued compensated absences (non cash)

      14,832

      9,995

      (Increase) decrease in accounts receivable, net

      (4,446)

      (81,004)

      (Increase) decrease in other receivables 1,232

      18,042

      (Increase) decrease in inventory (85,058)

      52,969

      (Increase) decrease in prepaid expenses (6,338)

      (2,910)

      Increase (decrease) in accounts payable 148,822

      (134,567)

      Increase (decrease) in contracts payable -

      -

      Increase (decrease) in other accrued expenses

      27,227

      17,417

      Increase (decrease) in customer deposits

      81,761

      49,302


      TOTAL ADJUSTMENTS


      2,010,176


      1,666,714

      NET CASH PROVIDED BY OPERATING ACTIVITIES


      $ 3,127,293


      $ 3,244,512


      RECONCILIATION OF OPERATING PROFIT TO

      NET CASH PROVIDED BY OPERATING ACTIVITIES:

      2016

      2015

      OPERATING PROFIT (LOSS)

      $ 1,117,117

      $ 1,577,798

      Adjustments to reconcile operating profit to net cash provided by operating activities:

      Depreciation (non cash)

      1,832,144

      1,737,470

      Increase (decrease) in accrued compensated absences (non cash)

      14,832

      9,995

      (Increase) decrease in accounts receivable, net

      (4,446)

      (81,004)

      (Increase) decrease in other receivables 1,232

      18,042

      (Increase) decrease in inventory (85,058)

      52,969

      (Increase) decrease in prepaid expenses (6,338)

      (2,910)

      Increase (decrease) in accounts payable 148,822

      (134,567)

      Increase (decrease) in contracts payable -

      -

      Increase (decrease) in other accrued expenses

      27,227

      17,417

      Increase (decrease) in customer deposits

      81,761

      49,302


      TOTAL ADJUSTMENTS


      2,010,176


      1,666,714

      NET CASH PROVIDED BY OPERATING ACTIVITIES


      $ 3,127,293


      $ 3,244,512

      DRAFT


      Organization

      Immokalee Water & Sewer District (the "District") was created by Laws of Florida, (Section) Chapter 78-494 on July 15, 1978, under the provisions of Florida Statute, Chapter 153.53 for the purpose of providing water and sewer services to

      Immokalee, an unincorporated area of eastern Collier County, Florida. The District's enabling legislation was repealed, updated, reenacted, and codified by Laws of Florida, Chapter 98-495 on May 28, 1998. On July 1, 2005, Laws of Florida, Chapter 2005-298 amended Laws of Florida, Chapter 98-495 by expanding the District's boundaries. On June 10, 2015, Laws of Florida, Chapter 2015-205 amended Laws of Florida, Chapter 98-495 to provide for salaries/honorariums for

      electDed District BoRard membersAup to $250 eaFch per monTth.

      The District owns, operates, maintains and regulates its water and sewer plants and

      systems as an independent special district of the State of Florida. The District is governed by a seven (7) member Board of Commissioners appointed by the Governor of the State of Florida. The Board of Commissioners (the "Board") administer the District, independent from any other local governing body and serve staggered four (4) year terms.


      Reporting Entity

      Immokalee Water & Sewer District is financially independent of all other units of government. It is responsible for financing its own activities and the payment of its own debt. The Board of Commissioners (the "Board") has the responsibility to employ management that is responsible for the day-to-day operations of the District. The Board has absolute authority over all funds included in the entity. Immokalee Water & Sewer District is not a component unit of any other governmental unit.


      The District adheres to Statement of Governmental Accounting Standards Board (GASB) Statement Number 14, "Financial Reporting Entity", as amended by GASB Statement Number 39, "Determining Whether Certain Organizations Are Component Units" and GASB Statement Number 61, "The Financial Reporting Entity: Omnibus -

      An Amendment of GASB Statements No. 14 and No. 34". These Statements

      require the financial statements of the District (the primary government) to include its component units, if any. A component unit is a legally separate agency for which the



      Reporting Entity, continued

      primary government is financially accountable or organizations whose exclusion would cause the financial statements to be misleading because of the nature and significance of their relationship with the primary government. Financial accountability is determined by the primary government's ability to appoint the voting majority of the entity's board, impose its will on the organization, the existence of a financial benefit/burden relationship or fiscal dependency. Based on this criteria, there are no component units included or required to be included in the District's financial statements.


      DRAFT

      DRAFT

      The Immokalee Water & Sewer District adheres to the requirements of Governmental Accounting Standards Statement Number 33 "Accounting and Financial Reporting for Non-Exchange Transactions." As such, grant revenue is recorded as non-operating revenue and is reflected on the Statements of Revenues, Expenses and Changes in Net Position.


      The following is a summary of the significant accounting polices used in the preparation of these financial statements:


      The District adheres to the requirements of Governmental Accounting Standards Board Statement Number 34, "Basic Financial Statement and Management's Discussion and Analysis for State and Local Governments" (GASB 34). The government-wide financial statements along with the notes to the financial statements and the RSI, as noted below comprise the basic financial statements.


      The basic financial statements of the District are comprised of the following:

      • Government-wide financial statements

      • Notes to the financial statements

      • Required supplementary information other than MD&A


      The government-wide financial statements (i.e., the Statement of Net Position and the Statement of Revenues, Expenses and Changes in Net Position) report information on all of the activities of the District and do not emphasize fund types. These business-type activities comprise the primary government. Business-type activities rely on user fees and charges to support its activities rather than taxes and intergovernmental revenues. The purpose of the government-wide financial statements is to allow the user to be able to determine if the District is in a better or worse financial position than the prior year. The District uses only one fund.


      DRAFT

      DRAFT

      Government-wide financial statements are reported using the economic resources measurement focus and the accrual basis of accounting. Under the accrual basis of accounting, revenues, expenses, gains, losses, assets, and liabilities resulting from exchange and exchange-like transactions are recognized when the exchange takes place. Revenues, expenses, gains, losses, assets, and liabilities resulting from nonexchange transactions are recognized in accordance with the requirements of GASB Statement 33-"Accounting and Financial Reporting for Nonexchange Transactions."


      Amounts paid to acquire capital assets are capitalized as assets in the government-wide financial statements, rather than reported as expenditures.

      Proceeds of long-term debt are recorded as liabilities in the government-wide financial statements, rather than as other financing sources. Amounts paid to reduce long-term indebtedness of the reporting government are reported as a reduction of the related liability in the government-wide financial statements, rather than as expenditures.


      The Statement of Revenues, Expenses and Changes in Net Position demonstrates the degree to which the direct expenses of a given function are offset by program revenues. Direct expenses are those that are clearly identifiable with a specific function or segment. Program revenues include: 1) charges to customers or applicants who purchase, use or directly benefit for goods, services, or privileges provided by a given function and 2) grants and contributions that are restricted to meeting the operational or capital improvements of a particular function.


      Operating revenues are considered to be revenues generated by services performed and/or by fees charged such as water and sewer usage, connection, inspection fees and flow testing.


      Budgetary Information

      As required, the District uses only one fund to account for its activities and, therefore, it is considered a major fund. The District has elected to report budgetary comparison of its major fund as required supplementary information (RSI).


      image

      DRAFT

      DRAFT

      Fund Accounting

      The District's financial practices are based upon fund accounting concepts. A fund is defined as a fiscal and accounting entity with a self-balancing set of accounts, recording cash and other financial resources, together with all related liabilities and net assets (fund equity balances) and changes therein.


      The accompanying financial statements reflect Business - Type Activities and are classified as a single Proprietary Fund Type - Enterprise fund. This fund accounts for the cost of services provided by the District as well as the revenues earned by the District.


      Business - Type Activities - Proprietary Fund Type

      Enterprise Fund - An enterprise fund is used to account for operations (1) that are financed and operated in a manner similar to private business enterprises where the intent of the governing body is that the costs (expenses, including depreciation) of providing goods or services to the general public on a continuing basis be financed or recovered primarily through user charges; or (2) where the governing body has decided that periodic determination of revenues earned, expenses incurred, and/or

      net income is appropriate for capital maintenance, public policy, management control, accountability, or other purposes.


      Proprietary funds are accounted for on a flow of economic resources measurement focus. With this measurement focus, assets and liabilities associated with the operation of these funds are included on the balance sheet. Proprietary fund-type operating statements present increases (i.e. revenues) and decreases (i.e. expenses) in total net position. Operating revenues and expenses result from providing water distribution as well as wastewater collection and treatment to members within the District's boundaries. Generally, other revenues and expenses are treated as

      non-operating revenues and expenses.


      DRAFT

      DRAFT

      When both restricted and unrestricted resources are available for use, it is the District's policy to use restricted resources first, then unrestricted resources as they are needed.


      Basis of Accounting

      The proprietary fund type is presented on the accrual basis of accounting. Under the accrual basis of accounting, revenues are recorded in the period earned and expenses are recorded in the period the liability is incurred.


      Budgetary Process

      The District operates under a fixed budget for control purposes. The budget and amendments, if any, are approved by the Board of Commissioners. The budget is prepared on a Non-GAAP accrual basis, whereby items such as capital expenditures and debt principal payments are budgeted as expenses.


      The annual budget serves as the legal authorization for expenditures. Expenditures cannot legally exceed the total amount budgeted. All budget amendments, which change the legally adopted total appropriation, are approved by the Board.


      The District follows these procedures in establishing budgetary data.

      1. During the summer of each year, management submits to the Board of Commissioners a proposed operating budget for the fiscal year commencing on October 1. The operating budget includes proposed expenditures and the means of financing them.


      2. Public hearings are conducted to obtain citizen comments.

      3. The budget is adopted by approval of the Board of Commissioners.

      4. Budget amounts, as shown in these financial statements, are as originally adopted or as amended by the Board of Commissioners.

      5. The budget is adopted on a basis consistent with accounting principles generally accepted in the United States of America, except as reflected in the supplementary information and as noted above.

      6. The level of control for appropriations is exercised at the fund level.

        DRAFT

        DRAFT

      7. Appropriations lapse at year-end.


The Board of Commissioners did amend the budget during the fiscal year ended September 30, 2016 to increase total budgeted net revenue by $225,636 and an increase in budgeted expenses (including net non-operating revenue and expense) by

$225,636.


Cash

For the purpose of the Statements of Cash Flows, the District considers all highly liquid investments, including both unrestricted and restricted, with a maturity of three months or less, when purchased, to be a cash equivalent, in accordance with District policy.


Accounts Receivable/Allowance for Doubtful Accounts

Receivables include user fees for water and wastewater services provided as part of the operations by the District. The accounts receivable are recorded net of the estimated allowance for doubtful accounts. The District operates using an allowance and collection policy that ultimately provides for discontinuance of water service due to nonpayment by the user. The policy also provides for application of the respective user's security deposit upon certain criteria. Additionally, the policy requires a user landlord to satisfy any outstanding user fees (tenant) prior to allowing services to a future tenant for that landlord.


Inventory consists of utility system parts and hardware supplies at year end. The inventories are valued at cost, which approximates market. The method used to determine the value of the inventory is the FIFO (first in-first out) method.


Capital Assets and Depreciation

Capital assets acquired by proprietary funds are reported in those funds at historical cost or estimated historical cost if actual historical cost is not available.


DRAFT

DRAFT

Donated assets are reported at estimated fair market value at the time received. Certain infrastructure-type fixed assets consisting of certain improvements such as roads, curbs, gutters and lighting systems have not been capitalized, as the District does not generally incur such expenditures. However, the systems' distribution and collection lines and pumps are capitalized and depreciated as part of the overall system. Assets acquired with a cost or fair value of $1,000 or more and a useful life of 1 year or more are capitalized. Maintenance, repairs and minor renovations are not capitalized. The acquisition of land and construction projects utilizing resources received from Federal and State agencies are capitalized when the related expenditure is incurred.


The capital assets are depreciated using the straight-line method of depreciation over the following estimated useful lives:


Asset

Years

Buildings/Plant and Plant Equipment

10-40

Capital Improvements, Distribution Lines

5-40

Furniture, Fixtures and Equipment

3-20

Vehicles

3-7


Restricted Assets

These monies are restricted by the applicable debt covenants and grant agreements or as customer deposits.


Accumulated unpaid vacation pay is accrued when incurred in the proprietary fund. The method of accrual is in accordance with Statement of Governmental Accounting Standards Board Number 16, "Accounting for Compensated Absences" (GASB

16). This Standard provides for the measurement of accrued vacation leave and other compensated absences using the pay or salary rates in effect at the balance sheet date. It also requires additional amounts to be accrued for certain salary related payments associated with the payment of compensated absences such as FICA and retirement benefits only, vacation is accrued and paid at termination.


image

DRAFT

DRAFT

Encumbrances

Encumbrance accounting, under which purchase orders, contracts and other commitments for the expenditure of monies are recorded in order to reserve that portion of the applicable appropriation, is not employed by the District because at present it is not considered necessary to assure budgetary control or to facilitate effective cash planning and control.


Membership (Connection) Fees

Water (connection) service installation fees are dedicated for the system expansion and are treated as contributed capital but recognized as revenue when received (due to the District) by the District.


Income Taxes

The District, as a governmental unit, is exempt from income taxes under current provisions of the Internal Revenue Code and Florida State Law.


Fund Equity

Grants, entitlements or shared revenues which are externally restricted for capital acquisition or construction are treated as contributed capital but recorded as revenue when due to the District. Contributed or donated fixed assets are also treated as contributed capital but recorded as revenue when due the District. Reserved retained earnings represent those portions of fund equity legally restricted by debt covenants for current and future debt service.


The preparation of basic financial statements in conformity with accounting principles generally accepted in the United States of America requires management to make estimates and assumptions that affect the reported amounts of assets, liabilities and disclosure of contingent assets and liabilities at the date of the financial statements and the reported amounts of revenues and expenses during the reporting period. Actual results could differ from those estimates.


Reclassifications

DRAFT

DRAFT

Certain amounts in the financial statements have been reclassified to conform with the current year presentation. These reclassifications had no effect on the results of operations or net assets.


Subsequent Events

Subsequent events have been evaluated through January 16, 2017, which is the date the basic financial statements were available to be issued.


Application of FASB Pronouncements to Proprietary Funds

In accordance with Governmental Accounting Standards Board (GASB) Statement 20, "Accounting and Financial Reporting for Proprietary Funds and Other Governmental Entities That Use Proprietary Fund Accounting", the District has elected not to apply those FASB Statements and Interpretations issued after November 30, 1989. Only GASB pronouncements issued after this date will be adopted by the District.


Accounting Pronouncement GASB No. 42

The District adheres to Government Accounting Standards Board Statement Number 42, "Accounting and Financial Reporting for Impairment of Capital Assets and for Insurance Recoveries" (GASB 42). GASB 42 establishes accounting and financial reporting standards for impairment of capital assets.


A capital asset is considered impaired when its service utility has declined significantly and unexpectedly. Governments are required to evaluate prominent events or

DRAFT

DRAFT

changes in circumstances affecting capital assets to determine whether impairment of a capital asset has occurred. Such events or changes in circumstances that may be indicative of impairment include evidence of physical damage, enactment or approval of laws or regulations or other changes in environmental factors, technological changes or evidence of obsolescence, changes in the manner or duration of a capital asset, and construction stoppage. A capital asset generally should be considered impaired if both (a) the decline in service utility of the capital asset is large in magnitude and (b) the event or change in circumstance is outside the normal life cycle of the capital asset.


The District incurred no capital asset impairment activity for the years ended September 30, 2016 or 2015.


NOTE B - CASH AND INVESTMENTS


At September 30, 2016 and 2015, cash and cash equivalents (including both restricted and unrestricted cash and cash equivalents) were $9,659,806 and

$8,675,157 respectively, including unrestricted cash on hand of $3,400 and $3,400, respectively.


Deposits

The District's deposit policy allows deposits to be held in demand deposits, savings accounts, certificates of deposit, direct obligations of the U.S. Treasury, Local Government Surplus Trust Funds, direct obligations of Federal agencies and instrumentalities and money market accounts. All cash deposits are held in qualified public depositories pursuant to Florida Statutes Chapter 280, "Florida Security for Public Deposits Act."



September 30, 2016 Unrestricted

Insured/ Bank Carrying

Collateralized Balance Amount


Depository accounts

$ 298,907

$ 298,907

$ 199,440

Money market 6,351,051

6,351,051

6,351,051

6,649,958

6,649,958

6,550,491

Restricted


Depository accounts

1,176,589

1,176,589

1,176,589

Money market

1,929,326

1,929,326

1,929,326

DRAFT

DRAFT

3,105,915 3,105,915 3,105,915

$

9,755,873

$

9,755,873

$

9,656,406

$

9,755,873

$

9,755,873

$

9,656,406

image image image



September 30, 2015

Unrestricted Depository accounts

$

273,330

$

273,330

$

287,290

September 30, 2015

Unrestricted Depository accounts

$

273,330

$

273,330

$

287,290


$

9,755,873

$

9,755,873

$

9,656,406

$

9,755,873

$

9,755,873

$

9,656,406


September 30, 2015

Unrestricted Depository accounts

$

273,330

$

273,330

$

287,290

September 30, 2015

Unrestricted Depository accounts

$

273,330

$

273,330

$

287,290

Money market 5,445,020 5,445,020 5,445,020

5,718,350 5,718,350 5,732,310

Restricted


Depository accounts

1,101,066

1,101,066

1,101,066

Money market

1,838,381

1,838,381

1,838,381

2,939,447

2,939,447

2,939,447

$ 8,657,797

$ 8,657,797

$ 8,671,757


Unrestricted and Restricted Deposits

The District's deposits were categorized to give an indication of the level of risk assumed by the District at year-end. All deposits were fully insured by Federal Depository Insurance or collateral pursuant to the Public Depository Act (Florida Statute 280). As such, the District resolved to abide by Florida Statute 218.415(17).


Restricted deposits are required by the District's outstanding debt agreements as well as grant and other agreements. Restricted deposits also include customer deposits.


Restricted deposits (carrying amounts) consist of the following at September 30:


2016 2015


Construction account

$ 8,168

$ 8,139

Bond sinking fund reserve

1,529,549

1,494,259

Department of Environmental Protection-

Deep Well Injection Reserve

232,676

231,515

DRAFT

DRAFT

Customer deposits 1,153,359 1,077,913

Loan debt service 20,729 20,653

Special assessment collections 161,434 106,968



image image

$ 3,105,915 $ 2,939,447


Investments

Florida Statutes and the District's investment policy authorize investments in certificates of deposit (CD's). Certificates of deposit whose values exceed the amount of the federal depository insurance are collateralized pursuant to the Public Depository Security Act of the State of Florida. The District had $1,075,700 and

$1,062,152 (bank and book balance) invested in certificates of deposit at September 30, 2016 and 2015, respectively. The CDs carried interest rates of 1.69% and

.8% at September 30, 2016. The CDs mature on December 4, 2017 and July

12, 2017, respectively.


NOTE C - ACCOUNTS RECEIVABLE


Accounts receivable consist of the following at September 30:

2016 2015


Customer receivables (water/sewer)

$ 608,778

$ 604,332

Less allowance for doubtful accounts

(83,710)

(93,752)

Net receivables

$ 525,068

$ 510,580


Grant and assessment receivables consisted of the following at September 30:


2016 2015

Special Assessment 901,754 954,803

$ 901,754 $ 954,803

image image


The District levied a special assessment of $1,060,900 on system users benefitting from the system improvements funded by the $4,932,000 Series 2013 Revenue Bonds during the year ended September 30, 2014. The assessment collections are restricted to principal reduction of the Series 2013 Revenue Bonds. The assessment was initially levied through the Collier County Tax Collector on November 1, 2013. The assessment is a one time assessment payable in full or over 20 years by the affected system users. The special assessment had the following activity for the years ended September 30:


2016 2015

DRAFT

DRAFT

Balance, October 1

$ 954,803 $ 1,007,852

Assessment levied - - Collections (53,049) (53,049)

$ 901,754 $ 954,803

image image


The following is a summary of changes in capital asset activity for the year ended September 30, 2016:


Balance Balance

October 1 Adjustments/ September 30

2015 Additions Retirements Reclassifications 2016


Capital Assets Not Being Depreciated:


Land

$ 2,645,941 $ - $ - $ - $ 2,645,941

Construction in Progress

283,183 218,218 - (16,519) 484,882

Total Capital Assets Not

Being Depreciated

2,929,124 218,218 - (16,519) 3,130,823

image image image image


DRAFT

DRAFT

Capital Assets

Being Depreciated:


Buildings & Improvements 1,509,938 - - - 1,509,938 Water and Wastewater

Plant and Systems

61,321,071 564,688

- 16,519

61,902,278

Machinery & Equipment

2,932,654 268,469

- -

3,201,123

Total Capital Assets