image


2015

Adopted Budget

Fiscal Year Ending September 30, 2015

And Amendment Of

Fiscal Year 2014 Budget Ending

September 30, 2014

RESOLUTION # 14-07


RESOLUTION OF THE BOARD OF COMMISSIONERS OF THE IMMOKALEE WATER AND SEWER DISTRICT AMENDING THE FISCAL YEAR 2014 BUDGET, AND ADOPTING A BUDGET FOR THE FISCAL YEAR BEGINNING OCTOBER 1, 2014.


WHEREAS, the Board of Commissioners of the IMMOKALEE WATER AND SEWER DISTRICT (hereinafter referred to as the "Board") is empowered to construct, operate and maintain a Water and Sewer System (the "System") as described in Florida Statute Chapter 78-494, Laws of Florida, which was amended by chapters 93-366, 94- 489, and 95-492, Laws of Florida, was codified, reenacted, amended, and repealed as Chapter No. 98-495, and was amended as Chapter 2005-298.


WHEREAS, the Board is authorized and empowered to make rules and regulations for its own government and proceedings; and


WHEREAS, the Board met, reviewed, and amended the budget for the Fiscal year ending September 30, 2014 and adopted the budget for the Fiscal year beginning October 1, 2014, during a duly advertised budget hearing on August 28, 2013.


NOW, THEREFORE, BE IT RESOLVED BY THE BOARD OF COMMISSIONERS OF THE IMMOKALEE WATER AND SEWER

DISTRICT, in public meeting assembled that the following Budget be adopted and recognized as Resolution 14-07:

FISCAL YEAR 2015 ASSUMPTIONS:

REVENUE

Assumes 2.5% Growth re Seminole Tribe Hotel and Casino

Assumes Rate Increase in October 2014 - Already voted on by the Board

O&M EXPENSES

ALL DEPARTMENTS

Calculations for expenses use estimated increases in costs in the amount of 4%, with the following exceptions:

Payroll type expenses are calculated at actual, including allowances for Schedule A raises, WITH 2.1% COLA

Merit Increases are calculated at 4%,

Employees who live in Immokalee will be paid an extra $.50 an hour

Electric, Vehicle fuel, and Chemical expenses are calculated with a 10% increase

Uniform expenses are calculated with an allowance of $200, plus $100 for safety shoes.

Health insurance costs are estimated to increase by 12% in December 2014 + additon of Short Term Disability 10/1/2014

Limit training expenses to $2,000 per employee

Continue to limit/reduce overtime, except for employees on call

Repairs & maintenance items will use a three year actual average plus cola

DEPARTMENT 10

Added new Service Tech I position

DEPARTMENT 20

Added new Service Tech I position

DEPARTMENT 30


DEPARTMENT 40

Added $500 month increase for Legal Services

DEPARTMENT 50

DEBT SERVICE

This is calculated using Rural Development schedules.

Also added 2015 Assessment for Arrowhead properties

Added FDEP SRF Project DW11014

CAPITAL FUNDS

"Other Capital & Emergency Funds" consists of 2.5% of projected revenue, which is deducted from

capital equipment reserve

Inhouse capital funds will be used from capital equipment reserves

DEPARTMENT 10

CIP#

Cost

METER REPLACEMENT/BACKFLOW PROGRAM (ONGOING)

2015-101

$100,000

(2) F150 4X2 REGULAR CAB

2015-102

$45,720

ELECTRIC GATE - CARSON WATER PLANT

2015-103

$10,998

AC UNIT FOR PUMP ROOM

2015-104

$11,775

MINI TAKEUCHI EXCAVATOR AND TRAILER

2015-105

$60,000

DEPARTMENT 20

EXTRA SPREADER FOR BIOSET

2015-201

$45,000

4X4 ALL TERRAIN UTILITY VEHICLE

2015-202

$11,000


DEPARTMENT 30

LIFT STATION REPLACEMENT PARTS-ONGOING

2015-301

$40,000

BOOM TRUCK WITH HYDRAULIC CRANE

2015-302

$76,498

LIFT STATION SCADA SYSTEM (5)

2015-303

$31,250

PORTABLE GENERATOR

2015-304

$25,000

SEWER CAMERA

2015-305

$12,588

MANHOLE REPLACEMENT

$50,000

DEPARTMENT 40


DEPARTMENT 50

F250 TRUCK WITH 8' UTILITY BOX

2015-501

$25,883

EMERGENCY, SPECIALTY & SHOP TOOLS

2015-502

$10,000

IMMOKALEE WATER & SEWER DISTRICT

FISCAL YEAR 2015 BUDGET


SOURCES AND USES OF FUNDS


2013


2014


2014


2015

ACTUAL

ADOPTED

AMENDED

ADOPTED

SOURCES OF FUNDS

Charges for Services

Water Sales

$2,475,020

$2,517,428

$2,590,409

$2,720,478

Wastewater Charges

4,137,950

4,275,019

4,403,357

4,626,397

Meter Service Charges

521,776

530,363

553,070

580,807

Reconnection and Transfer Fees

102,490

105,000

102,687

105,000

Miscellaneous Charges and Fees

83,025

35,000

47,320

50,000

Late Fees

81,810

80,000

86,524

86,000

Cross Connection Control fee

284,533

280,000

288,630

289,000

Total Charges for Services

$7,686,604

$7,822,810

$8,071,997

$8,457,683

Non-Operating Revenue

Interest Income

$63,619

$51,794

$47,952

$33,566

Interest Income - Assessments

0

0

0

0

Assessment Interest Income

0

0

5,435

5,435

Contributed Capital - Grant- FDEP

0

0

0

0

Contributed Capital - Grant- USDA

2,506,846

3,425,300

941,640

0

Contributed Capital - Customers

25,311

25,000

29,288

30,000

Contributed Capital - Developer

0

70,000

491,147

70,000

Debt Proceeds - USDA

4,932,000

0

Debt Proceeds - FDEP

3,143,684

0

0

15,526,989

Debt Proceeds - FCB

0

0

0

0

Other Non-Operating Revenue

2,049

49,000

49,751

51,741

Master Plan

Grant / Insurance Proceeds

0

0

Total Non-Operating Revenue

$10,673,509

$3,621,094

$1,565,213

$15,717,731

TOTAL SOURCES OF FUNDS

$18,360,113

$11,443,904

$9,637,210

$24,175,415

USES OF FUNDS

Operations and Maintenance

Water Treatment and Distribution

$1,347,319

$1,662,685

$1,549,273

$1,840,123

Wastewater Treatment

1,425,683

1,416,069

1,559,934

1,612,293

Wastewater Collection

502,938

576,672

601,875

696,857

Customer Service and Administration

921,093

1,108,402

1,129,992

1,246,955

Maintenance Department

311,750

507,872

404,173

581,820

Depreciation

1,270,518

1,600,000

1,600,000

1,600,000

Total O & M Expenditures

$5,779,301

$6,871,700

$6,845,248

$7,578,048

Capital Expenditures

Water Treatment and Distribution

$25,311

$60,000

$254,816

$15,591,989

Wastewater Treatment

6,010,884

918,454

941,640

0

Wastewater Collection

0

35,000

265,619

35,000

Customer Service and Administration

0

0

0

0

Maintenance Department

0

0

0

0

Total Capital Expenditures

$6,036,195

$1,013,454

$1,462,075

$15,626,989

Debt Service

Principal

$5,362,020

$510,804

$503,845

$1,348,195

Interest

776,079

773,656

780,615

1,005,583

Total Debt Service

$6,138,099

$1,284,460

$1,284,460

$2,353,777

Funds Balance


$3,796,864


$2,770,945


$3,342,236


$2,131,773

Undesignated

Previous Designated Balance Forward

$4,326,272

$4,711,173

$4,780,872

$5,069,867

Additions

$2,008,111

$6,315,553

$5,975,553

$1,843,229

Reductions

($1,553,511)

($3,913,775)

($5,686,558)

($2,810,463)

Total Designated Funds

$4,780,872

$7,112,951

$5,069,867

$4,102,633

Other Uses of Funds

Maintenance Reserve

$0

$240,055

$240,055

$240,055

Bad Debt Expense

14,203

35,000

35,000

35,000

Loss on Disposal of Assets

1,603

25,000

25,000

25,000

Total Other Uses of Funds

$15,806

$300,055

$300,055

$300,055

TOTAL USES OF FUNDS

$17,969,401

$9,469,669

$9,891,838

$25,858,869

EXCESS (DEFICIENCY) OF SOURCES OVER USES OF FUNDS

$390,712

$1,974,235

($254,628)

($1,683,455)

TRANSFER (TO) FROM RESERVES TO BALANCE BUDGET

$390,712

($1,974,235)

$254,628

$1,683,455

$0

$0

$0

IMMOKALEE WATER & SEWER DISTRICT

FISCAL YEAR 2015 BUDGET


SOURCES AND USES OF FUNDS


2013


2014


2014


2015

ACTUAL

ADOPTED

AMENDED

ADOPTED

SOURCES OF FUNDS

Charges for Services

Water Sales

$2,475,020

$2,517,428

$2,590,409

$2,720,478

Wastewater Charges

4,137,950

4,275,019

4,403,357

4,626,397

Meter Service Charges

521,776

530,363

553,070

580,807

Reconnection and Transfer Fees

102,490

105,000

102,687

105,000

Miscellaneous Charges and Fees

83,025

35,000

47,320

50,000

Late Fees

81,810

80,000

86,524

86,000

Cross Connection Control fee

284,533

280,000

288,630

289,000

Total Charges for Services

$7,686,604

$7,822,810

$8,071,997

$8,457,683

Non-Operating Revenue

Interest Income

$63,619

$51,794

$47,952

$33,566

Interest Income - Assessments

0

0

0

0

Assessment Interest Income

0

0

5,435

5,435

Contributed Capital - Grant- FDEP

0

0

0

0

Contributed Capital - Grant- USDA

2,506,846

3,425,300

941,640

0

Contributed Capital - Customers

25,311

25,000

29,288

30,000

Contributed Capital - Developer

0

70,000

491,147

70,000

Debt Proceeds - USDA

4,932,000

0

Debt Proceeds - FDEP

3,143,684

0

0

15,526,989

Debt Proceeds - FCB

0

0

0

0

Other Non-Operating Revenue

2,049

49,000

49,751

51,741

Master Plan

Grant / Insurance Proceeds

0

0

Total Non-Operating Revenue

$10,673,509

$3,621,094

$1,565,213

$15,717,731

TOTAL SOURCES OF FUNDS

$18,360,113

$11,443,904

$9,637,210

$24,175,415

USES OF FUNDS

Operations and Maintenance

Water Treatment and Distribution

$1,347,319

$1,662,685

$1,549,273

$1,840,123

Wastewater Treatment

1,425,683

1,416,069

1,559,934

1,612,293

Wastewater Collection

502,938

576,672

601,875

696,857

Customer Service and Administration

921,093

1,108,402

1,129,992

1,246,955

Maintenance Department

311,750

507,872

404,173

581,820

Depreciation

1,270,518

1,600,000

1,600,000

1,600,000

Total O & M Expenditures

$5,779,301

$6,871,700

$6,845,248

$7,578,048

Capital Expenditures

Water Treatment and Distribution

$25,311

$60,000

$254,816

$15,591,989

Wastewater Treatment

6,010,884

918,454

941,640

0

Wastewater Collection

0

35,000

265,619

35,000

Customer Service and Administration

0

0

0

0

Maintenance Department

0

0

0

0

Total Capital Expenditures

$6,036,195

$1,013,454

$1,462,075

$15,626,989

Debt Service

Principal

$5,362,020

$510,804

$503,845

$1,348,195

Interest

776,079

773,656

780,615

1,005,583

Total Debt Service

$6,138,099

$1,284,460

$1,284,460

$2,353,777

Funds Balance


$3,796,864


$2,770,945


$3,342,236


$2,131,773

Undesignated

Previous Designated Balance Forward

$4,326,272

$4,711,173

$4,780,872

$5,069,867

Additions

$2,008,111

$6,315,553

$5,975,553

$1,843,229

Reductions

($1,553,511)

($3,913,775)

($5,686,558)

($2,810,463)

Total Designated Funds

$4,780,872

$7,112,951

$5,069,867

$4,102,633

Other Uses of Funds

Maintenance Reserve

$0

$240,055

$240,055

$240,055

Bad Debt Expense

14,203

35,000

35,000

35,000

Loss on Disposal of Assets

1,603

25,000

25,000

25,000

Total Other Uses of Funds

$15,806

$300,055

$300,055

$300,055

TOTAL USES OF FUNDS

$17,969,401

$9,469,669

$9,891,838

$25,858,869

EXCESS (DEFICIENCY) OF SOURCES OVER USES OF FUNDS

$390,712

$1,974,235

($254,628)

($1,683,455)

TRANSFER (TO) FROM RESERVES TO BALANCE BUDGET

$390,712

($1,974,235)

$254,628

$1,683,455

$0

$0

$0


Page # 2 of 18


OPERATIONS

AND

MAINTENANCE


Page 3 of 18

IMMOKALEE WATER & SEWER DISTRICT

FISCAL YEAR 2015 BUDGET

OPERATIONS AND MAINTENANCE EXPENDITURES

PROGRAM 1000 - Water Treatment and Distribution


CODE


DESCRIPTION


2013


2014


2014


2015

ACTUAL

ADOPTED

AMENDED

ADOPTED


1100


Salaries and Wages


$506,093


$544,149


$538,995


$665,867

1410

Overtime

430

27,923

10,108

74,281

2110

FICA

39,201

43,763

42,006

56,621

2540

Unemployment Taxes

2,958

3,736

3,736

3,736

2200

Employer Pension Contribution

29,215

32,649

32,340

39,952

2310

Health/Life Insurance

153,803

186,334

186,334

224,094

2430

Workers Compensation

20,259

22,368

31,949

28,940

4010

Travel and Training

12,364

24,000

24,000

24,000

4110

Telephone and Fax

7,420

7,703

6,398

6,654

4350

Electric---All Other

172,614

189,935

143,237

157,561

4510

General Liability Insurance

15,324

15,937

16,141

18,078

4530

Comprehensive Auto Insurance

7,835

8,148

7,826

8,765

4590

Other Insurance

71,650

74,516

71,793

80,408

4640

Repairs & Maintenance

101,314

102,606

100,692

95,609

4630

Other Contract Services

17,418

50,215

22,433

23,330

5220

Vehicle Fuel

39,015

44,810

41,953

46,148

4650

Vehicle Maintenance

11,853

19,386

19,386

20,161

3310

Licenses and Permits

8,970

6,614

1,966

2,045

5240

Chemicals

79,475

97,097

92,104

101,314

5340

Other Materials

27,051

121,802

121,802

126,674

5280

Laboratory Fees

19,785

34,858

29,939

31,104

5270

Uniforms/Clothing Allowance

1,922

3,000

3,000

3,600

5410

Memberships/Periodicals/Books

1,350

1,136

1,136

1,181


COLUMN TOTALS


$1,347,319


$1,662,685


$1,549,273


$1,840,123


Calculations for expenses use estimated increases in costs in the amount of 4%, with the following exceptions:

Payroll type expenses are calculated at actual, including allowances for Schedule A raises.

Training increased to $2,000 per employee

Uniform expenses reflect $200 allowance for uniform and $100 for shoe allowance per employee.

Electric, Chemicals & Vehicle Fuel are calculated at 10% increase

Laboratory fees & Repairs & Maintenance budgeted figures are adjusted to reflect 3 year actual/projected average plus cola

Other Materials is increased to reflect anticipated higher costs in brass and copper related to new EPA rule

IMMOKALEE WATER & SEWER DISTRICT

FISCAL YEAR 2015 BUDGET

OPERATIONS AND MAINTENANCE EXPENDITURES

PROGRAM 2000 - Wastewater Treatment


CODE


DESCRIPTION


2013


2014


2014


2015

ACTUAL

ADOPTED

AMENDED

ADOPTED


1110


Salaries and Wages


$397,212


$400,950


$448,542


$495,413

1410

Overtime

6,048

18,528

18,528

25,109

2110

FICA

30,243

32,090

35,731

39,820

2540

Unemployment Taxes

1,888

2,824

2,406

2,824

2200

Employer Pension Contribution

18,458

24,057

26,913

29,725

2310

Health/Life Insurance

87,323

126,749

126,749

156,074

2430

Workers Compensation

9,581

12,500

12,500

15,512

4010

Travel and Training

6,036

16,000

16,000

18,000

4110

Telephone and Fax

2,766

3,301

3,301

3,433

4350

Electric

196,105

214,211

151,207

241,931

4370

Section 8 Electric

12,581

18,600

19,014

20,915

4510

General Liability Insurance

15,324

15,937

19,131

21,427

4530

Comprehensive Auto Insurance

3,561

3,703

4,980

5,578

4590

Other Insurance

67,435

70,132

89,996

100,796

4920

Section 8 Field Maintenance

0

14,278

14,278

14,849

4640

Repairs & Maintenance

96,966

89,085

118,755

97,555

4660

Section 8 Repairs

14,023

12,899

12,899

13,415

4630

Other Contract Services

4,895

26,106

26,106

27,150

5220

Vehicle Fuel

16,406

19,765

17,273

19,000

4650

Vehicle Maintenance

5,355

8,591

8,591

8,935

3310

Licenses and Permits

660

2,316

13,283

13,814

5240

Chemicals

22,275

29,480

41,945

46,140

5340

Other Materials

31,008

20,824

55,293

28,234

5280

Laboratory Fees

28,341

22,286

22,286

23,955

4910

Residuals Management

349,502

208,788

252,159

139,700

5270

Uniforms/Clothing Allowance

1,101

1,500

1,500

2,400

5410

Memberships/Periodicals/Books

590

567

567

589


COLUMN TOTALS


$1,425,683


$1,416,069


$1,559,934


$1,612,293


Calculations for expenses use estimated increases in costs in the amount of 4%, with the following exceptions:

Payroll type expenses are calculated at actual, including allowances for Schedule A raises.

Additional Service Tech Position added for 2014

Training increased to $2,000 per employee

Uniform expenses reflect $200 allowance for uniform and $100 for shoe allowance per employee.

Chemicals & Vehicle Fuel are calculated at 10% increase

Repairs & Maintenance, Laboratory Fees & Other Materials budgeted figures are adjusted to reflect 3 year actual/projected average plus cola

Electric costs increased to reflect Schwing Bioset System and new WWTP

Residuals Management reduced to reflect cost savings by Schwing Bioset system.

IMMOKALEE WATER & SEWER DISTRICT

FISCAL YEAR 2014 BUDGET

OPERATIONS AND MAINTENANCE EXPENDITURES

PROGRAM 3000 - Wastewater Collection Dept.


CODE


DESCRIPTION


2013


2014


2014


2015

ACTUAL

ADOPTED

AMENDED

ADOPTED


1110


Salaries and Wages


$206,841


$243,161


$234,333


$298,820

1410

Overtime

3,699

9,640

9,640

29,781

2110

FICA

15,897

19,339

18,664

25,138

2540

Unemployment Taxes

1,236

1,368

1,368

1,368

2200

Employer Pension Contribution

11,495

14,590

14,060

17,929

2310

Health/Life Insurance

60,703

90,239

90,239

93,619

2430

Workers Compensation

5,603

7,533

7,533

9,792

4010

Travel and Training

3,439

12,000

12,000

12,000

4110

Telephone and Fax

1,454

1,913

1,913

1,989

4350

Electric

39,028

41,317

49,435

54,379

4510

General Liability Insurance

15,324

15,937

16,141

18,078

4530

Comprehensive Auto Insurance

4,273

4,444

4,268

4,780

4590

Other Insurance

2,054

1,096

1,056

1,183

4640

Repairs & Maintenance

81,486

60,181

60,181

58,008

4630

Other Contract Services

500

822

1,886

1,961

5220

Vehicle Fuel

13,846

19,571

19,571

21,528

4650

Vehicle Maintenance

14,016

14,528

14,528

15,109

3310

Licenses & Permits

900

1,601

6,306

7,306

5240

Chemicals

0

1,319

1,319

1,451

5340

Other Materials

19,871

14,200

35,561

20,448

5270

Uniforms/Clothing Allowance

773

1,500

1,500

1,800

5410

Memberships/Periodicals/Books

500

374

374

389


COLUMN TOTALS


$502,938


$576,672


$601,875


$696,857


Calculations for expenses use estimated increases in costs in the amount of 4%, with the following exceptions:

Payroll type expenses are calculated at actual, including allowances for Schedule A raises.

Additional Service Tech Position added for 2014

Training increased to $2,000 per employee

Uniform expenses reflect $200 allowance for uniform and $100 for shoe allowance per employee.

Repairs & Maintenance budgeted figures are adjusted to reflect 3 year actual/projected average plus cola + $20,000

Other Materials budgeted figures are adjusted to reflect 3 year actual/projected average plus cola

Electric, Chemicals & Vehicle Fuel are calculated at 10% increase

IMMOKALEE WATER & SEWER DISTRICT

FISCAL YEAR 2015 BUDGET

OPERATIONS AND MAINTENANCE EXPENDITURES

PROGRAM 4000 - Customer Service / Administration


CODE


DESCRIPTION


2013


2014


2014


2015

ACTUAL

ADOPTED

AMENDED

ADOPTED


1110


Salaries and Wages


$434,517


$461,396


$424,409


$545,009

1410

Overtime

217

1,727

6,216

3,044

2110

FICA

36,875

35,429

32,943

41,926

2540

Unemployment Taxes

2,320

3,280

2,047

3,280

2200

Employer Pension Contribution

25,091

27,684

25,465

32,701

2310

Health/Life Insurance

108,789

128,812

128,812

141,314

2430

Workers Compensation

1,022

2,158

2,158

2,370

3120

Legal Services

30,000

37,000

37,000

43,000

3130

Legal Services - Sewer Assessments

0

0

0

0

3130

Other Professional Services

0

1,500

1,500

1,500

3210

Accounting/Auditing

33,550

44,000

36,500

44,000

3140

Engineering Services

87,090

141,300

210,205

141,300

3140

Engineering Services - SRF

0

0

0

0

4010

Travel and Training

5,051

20,000

20,000

27,000

4110

Telephone and Fax

3,643

5,511

5,511

5,731

4210

Postage & Freight

32,120

33,463

33,463

34,802

4510

General Liability Insurance

5,107

5,311

3,180

3,562

4530

Comprehensive Auto Insurance

712

740

711

796

4590

Other Insurance

26,701

30,885

30,885

34,591

4630

Other Contract Services

11,526

22,604

33,348

34,682

4640

Repairs & Maintenance

8,404

23,307

12,893

20,346

5220

Vehicle Fuel

427

551

410

451

4650

Vehicle Maintenance

177

1,622

1,622

1,687

5130

Office Supplies

19,705

25,523

25,354

26,368

4930

Misc. Office Expense

34,744

35,189

32,990

34,310

4930

Misc. Bank Fees

5,321

5,634

5,634

5,859

4930

Misc. Expense

-826

679

679

706

4930

Arrowhead Assessment Exp.

0

0

2,962

3,000

4930

Advertising

2,846

3,354

3,354

3,488

3310

Licenses and Permits

175

1,349

1,349

1,403

5410

Memberships/Periodicals/Books

5,789

8,393

8,393

8,729

Hurricane Wilma Expenses

0

0

0

0

Master Plan Expense


COLUMN TOTALS


$921,093


$1,108,402


$1,129,992


$1,246,955


Calculations for expenses use estimated increases in costs in the amount of 4%, with the following exceptions:

Payroll type expenses are calculated at actual, including allowances for Schedule A raises.

Training increased to $2,000 per employee

Legal fees are based on the contract dated 04/30/96, with $500 increase in 2003, 2007, and 2015, and allowances for up to $7,000 in additional services.

Accounting & Auditing includes estimate for new fees related to Arrowhead Assessment

Engineering fees are based on the new contract amount with G&H + $60,000 for additional studies

Vehicle Fuel is calculated at a 10% increase

Repairs & Maintenance budgeted figures for 2013 are adjusted to reflect 3 year actual/projected average plus cola


Page 7 of 18

IMMOKALEE WATER & SEWER DISTRICT

FISCAL YEAR 2015 BUDGET

OPERATIONS AND MAINTENANCE EXPENDITURES

PROGRAM 5000 - MAINTENANCE


CODE


DESCRIPTION


2013


2014


2014


2015

ACTUAL

ADOPTED

AMENDED

ADOPTED


1110


Salaries and Wages


$153,395


$289,676


$186,784


$316,563

1410

Overtime

0

16,188

16,188

38,745

2110

FICA

11,476

23,399

15,527

27,181

2540

Unemployment Taxes

644

1,368

541

1,368

2200

Employer Pension Contribution

15,382

17,381

11,207

18,994

2310

Health/Life Insurance

73,276

81,437

81,437

96,456

2430

Workers Compensation

6,991

9,115

7,859

10,588

4010

Travel and Training

2,454

12,000

12,000

12,000

4110

Telephone and Fax

2,260

2,218

1,582

1,645

4510

General Liability Insurance

0

0

2,200

2,464

4530

Comprehensive Auto Insurance

5,698

5,926

4,980

5,578

4640

Repairs & Maintenance

3,242

3,661

18,093

7,388

4630

Other Contract Services

1,124

2,765

2,765

2,876

5220

Vehicle Fuel

9,286

10,655

10,655

11,720

4650

Vehicle Maintenance

12,708

16,617

11,190

11,638

3310

Licenses and Permits

370

1,047

1,047

1,089

5340

Other Materials

11,947

12,490

18,188

13,281

5270

Uniforms/Clothing Allowance

1,007

1,500

1,500

1,800

5410

Memberships/Periodicals/Books

490

430

430

447


COLUMN TOTALS


$311,750


$507,872


$404,173


$581,820


Calculations for expenses use estimated increases in costs in the amount of 4%, with the following exceptions:

Payroll type expenses are calculated at actual, including allowances for Schedule A raises.

Training increased to $2,000 per employee

Uniform expenses reflect $200 allowance for uniform and $100 for shoe allowance per employee.

Vehicle Fuel is calculated at a 10% increase

Repairs & Maintenance & Other Materials budgeted figures for 2013 are adjusted to reflect 3 year actual/projected average plus cola

Payroll expenses (except for the supervisor) are allocated to other departments, as time is used.


Page 8 of 18


CAPITAL

OUTLAY

IMMOKALEE WATER & SEWER DISTRICT

FISCAL YEAR 2015 BUDGET


WATER TREATMENT AND DISTRIBUTION


CAPITAL

CAPITAL OUTLAY

PROPOSAL

2013

2014

2014

2015

NUMBER

ACTUAL

ADOPTED

AMENDED

ADOPTED


OTHER CAPITAL & EMERGENCY FUNDS*


61,250


62,936


64,760


68,012

ON GOING METER REPLACEMENT FUND

2015-101

105,209

100,000

100,000

100,000

(2) F150 REGULAR CAB

2015-102

45,720

(1) ELECTRIC GATE - CARSON WATER PLANT

2015-103

10,983

MINI TAKEUCHI EXCAVATOR AND TRAILER

2015-104

60,000

COMPUTERS (3)

2015-105

2,700

AC & UNDERSIZED LINES -1,2,3,& 4 (ENGINEERING & PERMITTING)

500,000

F150 4X2 REGULAR CAB

2014-102

21,101

21,101

F250 4X4 REGULAR CAB WITH UTILITY BODY

2014-103

28,413

28,413

4" DIAPHRAGM PUMP

2014-104

11,730

11,730

CARPORT FOR EQUIPMENT

2014-105

2,660

2,660

AC & UNDERSIZED LINES PH 5, 6, & 7 (Steven's & Layton)

531,356

2,020,004

1,681,759

AC REPL JVW PLANT

5,975

11,775

F150 2X4 REGULAR CAB (2)

2013-102

37,834

AIR COMPRESSOR GENERATOR

2013-103

2,450

DIRT COMPACTOR

2013-104

3,969

SECURITY CAMERA SYSTEM (3 PLANTS)

2013-105

13,546

JVW PLANT VALVE SLEEVES

16,925

PROJECTS FINANCED FROM RESERVE FUNDS -PG 18

-772,539

-2,246,844

-1,916,398

-799,190


FDEP SRF LOAN


15,526,989


Contributed Capital - Developer & Seminole Tribe


0


35,000


225,528


35,000

Contributed Capital - Customer

25,311

25,000

29,288

30,000


TOTALS


25,311


60,000


254,816


15,591,989

IMMOKALEE WATER & SEWER DISTRICT

FISCAL YEAR 2015 BUDGET


WASTEWATER TREATMENT


CAPITAL

CAPITAL OUTLAY

PROPOSAL

2013

2014

2014

2015

NUMBER

ACTUAL

ADOPTED

AMENDED

ADOPTED


OTHER CAPITAL & EMERGENCY FUNDS*


48,700


53,438


53,438


57,830

EXTRA SPREADER FOR BIOSET

2015-201

45,000

4X4 ALL TERRAIN UTILITY VEHICLE

2015-202

11,000


TRACTOR & MOWER


2014-201


74,421


74,421

CARPORTS FOR EQUIPMENT

2014-202

5,880

5,880

EZ-GO HD UTILITY VEHICLE

2014-203

9,038

9,038

F 150 4X4 REGULAR CAB

2013-201

21,314

ZERO TURN MOWER

2013-202

9,287

COMPUTERS (4)

2013-203

4,455

FURNITURE FOR WWTP

2013-204

12,802

SCHWING BIOSET PROJECT & ENGINEERING

2013-205

479,386

2,054,877

1,580,684

SECURITY CAMERAS

4,530

MONITORING WELLS FOR SPRAYFIELD

31,844

SPRAYFIELD PUMP

PROJECTS FINANCED FROM RESERVE FUNDS -PG 18

-612,318

-2,197,654

-1,723,461

-113,830

USDA FUNDED PROJECT LOAN (CIP)

3,504,038


918,454


941,640

0

USDA FUNDED PROJECT GRANT *

2,506,846

0


WWTP MONITORING WELLS


-


TOTALS


$6,010,884


$918,454


$941,640


$0

IMMOKALEE WATER & SEWER DISTRICT

FISCAL YEAR 2015 BUDGET


WASTEWATER COLLECTION


CAPITAL

CAPITAL OUTLAY

PROPOSAL

2013

2014

2014

2015

NUMBER

ACTUAL

ADOPTED

AMENDED

ADOPTED


OTHER CAPITAL & EMERGENCY FUNDS*


0


53,438


55,042


57,830

MANHOLE REPLACEMENT

0

50,000

50,000

50,000

LIFT STATION REPLACEMENT PARTS-ONGOING

2015-301

35,732

35,000

35,000

40,000

BOOM TRUCK WITH HYDRAULIC CRANE

2015-302

76,498

LIFT STATION SCADA SYSTEM (5)

2015-303

31,250

PORTABLE GENERATOR

2015-304

24,000

SEWER CAMERA

2015-305

12,588


UPGRADE LIFT STATION'S F & G


2014-302


38,982


38,982

F250 4X4 REGULAR CAB WITH UTILITY BODY & COMPRESS

2014-303

27,272

27,272

CARPORT ROOFS FOR EQUIPMENT

2014-304

5,880

5,880

LIFT STATION SCADA SYSTEM (4)

2014-305

16,400

29,475

NEW LIFT STATION I2 AND FORCEMAIN

1,379,743

LIFT STATION W UPGRADE

15,100

LIFT STATION X2

18,170

UPGRADE LIFT STATION'S A2, S & T

2013-301

30,700

UPGRADE LIFT STATION V

2013-302

39,949

NEW DESK AND CHAIR

2013-303

1,467

COMPUTER

2013-304

887

PROJECTS FINANCED FROM RESERVE FUNDS -PG 18

-126,905

-226,972

-1,636,494

-292,166

USDA FUNDED PROJECT LOAN

USDA FUNDED PROJECT GRANT

Contributed Capital Developer- Faith Landing & Seminole Tribe

-

35,000

265,619

35,000


TOTALS


$0


$35,000


$265,619


$35,000

IMMOKALEE WATER & SEWER DISTRICT

FISCAL YEAR 2015 BUDGET


CUSTOMER SERVICE / ADMINISTRATION


CAPITAL

CAPITAL OUTLAY

PROPOSAL

2013

2014

2014

2015

NUMBER

ACTUAL

ADOPTED

AMENDED

ADOPTED


OTHER CAPITAL & EMERGENCY FUNDS*


0


26,518


27,654


29,040


BILLMASTER UPGRADE TO ONLINE PAYMENTS


2014-401


5,600


5,600

NEPTUNE AUTOREAD HANDHELD

2014-402

6,300

6,300

MAP ROOM REHAB

2014-403

5,000

5,000


4 New Computers


2013-401


5,442

TABLETS

2013-402

4,864

SOFTWARE LICENSES/ NEW COMPUTERS

2013-403

0

BILL FOLDER SEALER

2013-404

0

COUNTER UPGRADES

SECURITY CAMERA SYSTEM

12,590

PROJECTS FINANCED FROM RESERVE FUNDS -PG 18

-22,896

-43,418

-44,554

-29,040

USDA FUNDED PROJECT LOAN

USDA FUNDED PROJECT GRANT *


TOTALS


0


0


0


0

IMMOKALEE WATER & SEWER DISTRICT

FISCAL YEAR 2015 BUDGET


MAINTENANCE


CAPITAL

CAPITAL OUTLAY

PROPOSAL

2013

2014

2014

2015

NUMBER

ACTUAL

ADOPTED

AMENDED

ADOPTED


OTHER CAPITAL & EMERGENCY FUNDS*


0


5,000


5,000


5,000

F250 TRUCK WITH 8' UTILITY BOX

2015-501

25,883

EMERGENCY, SPECIALTY & SHOP TOOLS

2015-502

10,000

FORD XLT TRANSIT VAN

2014-501

24,305

24,305

USED CRANE TRUCK

2014-502

56,800

56,800

CARPORT ROOF

2014-503

5,880

5,880

EZ-GO HD UTILITY VEHICLE

2014-504

9,038

9,038

TOOLS

2014-505

10,000

10,000

1 New Dell Computer

2013-501

887

0

OFFICE FURNITURE

2013-502

1,467

PLASMA CUTTER

2013-503

1,500

WIRE FEED WELDER

2013-504

2,500

ALL TERRAIN FORKLIFT

2013-505

12,499

PROJECTS FINANCED FROM RESERVE FUNDS -PG 18

-18,853

-111,023

-111,023

-40,883


TOTALS


$0


$0


$0


$0


DEBT


SERVICE

IMMOKALEE WATER & SEWER DISTRICT

FISCAL YEAR 2015 BUDGET


DEBT SERVICE EXPENDITURES


2013


2014


2014


2015

ACTUAL

ADOPTED

AMENDED

ADOPTED


DEBT SERVICE EXPENDITURES

Accrued Interest USDA 2008

SERIES A REVENUE BONDS

Principal

90,000

90,000

90,000

90,000

Interest

41,000

36,500

36,500

32,000

SERIES B REVENUE BONDS

Principal

25,000

31,000

31,000

37,000

Interest

14,200

12,950

12,950

11,400

SERIES 1985 REVENUE BONDS

Principal

19,000

20,000

20,000

21,000

Interest

17,348

16,398

16,398

15,398

SERIES 1989 REVENUE BONDS

Principal

88,000

92,000

92,000

97,000

Interest

134,300

129,900

129,900

125,300

SERIES 1990 REVENUE BONDS

Principal

6,000

6,000

6,000

6,000

Interest

8,950

8,650

8,650

8,350

SERIES 1996 REVENUE BONDS

Principal

82,000

87,000

87,000

91,000

Interest

177,581

173,379

173,379

168,920

SERIES 1998 REVENUE BONDS

Principal

14,000

15,000

15,000

15,000

Interest

30,285

29,655

29,655

28,980

SERIES 2001 REFUNDING BONDS (USDA)

Principal

35,000

36,000

36,000

38,000

Interest

89,955

88,380

88,380

86,760

CAPITAL LEASE PAYMENTS

Principal

0

0

0

0

Interest

0

0

0

0

SERIES 2008 REVENUE BONDS (USDA)

Principal

41,000

43,000

43,000

45,000

Interest

142,319

140,525

140,525

138,644

SERIES 2013 REVENUE BONDS (USDA)

Principal

0

0

0

48,000

Interest

62,157

123,300

123,300

121,974

SERIES 2013 REVENUE BONDS (USDA)- Assessment

Principal

0

53,045

53,045

53,045

Interest

0

3,183

3,183

3,183

FLORIDA COMMUNITY BANK - WWTP CONST. LOAN

Principal

4,932,000

0

0

0

Interest

39,408

0

0

0

FDEP LOAN DW110120

Principal

16,493

20,984

16,943

16,943

Interest

10,827

6,336

10,377

10,377

FDEP LOAN DW110121

Principal

13,527

16,775

13,857

13,857

Interest

7,748

4,500

7,417

7,417

FDEP LOAN DW11014

Principal

776,349

Interest

246,879

Total Principal

5,362,020

510,804

503,845

1,348,195

Total Interest

776,079

773,656

780,615

1,005,583


TOTAL DEBT SERVICE EXPENDITURES


$6,138,099


$1,284,460


$1,284,460


$2,353,777

IMMOKALEE WATER & SEWER DISTRICT

FISCAL YEAR 2015 BUDGET


DEBT SERVICE RESERVES


2013


2014


2014


2015

ACTUAL

ADOPTED

AMENDED

ADOPTED


DEBT SERVICE RESERVES

SERIES A REVENUE BONDS

Annual Reserve

0

0

0

0

Reserve Balance

151,008

151,008

151,008

151,008

SERIES B REVENUE BONDS

Annual Reserve

0

0

0

0

Reserve Balance

20,592

20,592

20,592

20,592

SERIES 1985 REVENUE BONDS

Annual Reserve

0

0

0

0

Reserve Balance

37,680

37,680

37,680

37,680

SERIES 1989 REVENUE BONDS

Annual Reserve

0

0

0

0

Reserve Balance

404,518

404,518

404,518

404,518

SERIES 1990 REVENUE BONDS

Annual Reserve

0

0

0

0

Reserve Balance

27,931

27,931

27,931

27,931

SERIES 1996 REVENUE BONDS

Annual Reserve

0

0

0

0

Reserve Balance

426,868

426,868

426,868

426,868

SERIES 1998 REVENUE BONDS

Annual Reserve

0

0

0

0

Reserve Balance

31,500

31,500

31,500

31,500

SERIES 2001 REVENUE BONDS

Annual Reserve

0

0

0

0

Balance

52,250

52,250

52,250

52,250

SERIES 2008 REVENUE BONDS (USDA)

Annual Reserve

18,372

18,372

18,372

18,372

Balance

91,860

110,232

110,232

128,604

SERIES 2013 REVENUE BONDS (USDA)

Annual Reserve

3,333

20,000

20,000

20,000

Balance

3,333

23,333

23,333

43,333

LESS

BALANCE IN SPECIAL RESTRICTED RESERVE

165,900

165,900

165,900

165,900

Total Annual Reserves

18,372

38,372

38,372

38,372

Reserve Balance

1,078,307

1,120,012

1,120,012

1,158,384

IMMOKALEE WATER & SEWER DISTRICT

FISCAL YEAR 2015 BUDGET


Unrestricted Net Assets


2013


2014


2014


2015

ACTUAL

ADOPTED

AMENDED

ADOPTED


Designated Funds


100,000


100,000


100,000


100,000

Designated for emergencies

Additions to fund

Reductions to fund

Net emergency fund

660,000

760,000

760,000

860,000

Designated for operations (6 months)


59,206


75,498


75,498


353,174

Additions to fund

Reductions to fund

Net operation funds

2,560,352

2,635,850

2,635,850

2,989,024

Designated for vehicle replacement

Additions to fund

50,000

160,000

160,000

150,000

Reductions to fund

(59,148)

(157,891)

(81,105)

(148,101)

Net vehicle replacement fund

257,877

259,986

336,772

338,671


Designated for capital equipment

Additions to fund

1,558,850

5,740,000

5,400,000

1,000,000

Reductions to fund

(1,494,363)

(5,730,119)

(5,350,825)

(978,907)

Net capital/equipment fund

280,352

290,233

329,527

350,620


Designated for maintenance reserve


240,055


240,055


240,055


240,055

Additions to fund

Reductions to fund

Net maintenance reserve

1,422,932

1,662,987

1,662,987

1,903,042


Transfer to operations


0


1,974,235


(254,628)


(1,683,455)

Undesignated

3,796,864

2,770,945

3,342,236

2,131,773

Undesignated funds

3,796,864

2,770,945

3,342,236

2,131,773

Total additions

2,008,111

6,315,553

5,975,553

1,843,229

Total reductions

(1,553,511)

(3,913,775)

(5,686,558)

(2,810,463)

Balance unrestricted net assets

8,978,377

10,354,236

8,812,744

6,889,675

image


EFFECTIVE 10/01/2014 SCHEDULE "A"

IMMOKALEE WATER & SEWER DISTRICT

PAYSCALE (Annual Range)

Includes 2.1% COLA

ENDING

STARTING

(1.5%)


1


CUSTOMER SERVICE REPRESENTATIVE


25,189


37,783


$12.11


$18.17

2

SERVICE TECH I, A/P CLERK, A/R CLERK, MAINTENANCE TECH I

28,662

42,994

$13.78

$20.67

3

SERVICE TECH II, OPERATOR TRAINEE, MAINTENANCE TECH II

29,286

43,930

$14.08

$21.12

4

SERVICE TECH III, MAINTENANCE TECH III, BILLING COORDINATOR

33,384

50,076

$16.05

$24.08

5

IRRIGATION SPECIALIST, HUMAN RESOURCE SPECIALIST, SERVICE TECH IV, MAINTENANCE TECH IV

35,963

53,945

$17.29

$25.94

6

PLANT OPERATOR "C"

34,237

51,355

$16.46

$24.69

7

PLANT OPERATOR "B"

39,416

59,124

$18.95

$28.43

9

PLANT OPERATOR "A"

43,805

65,707

$21.06

$31.59

10

WASTEWATER LEAD OPERATOR, WATER DISTRIBUTION COORDINATOR

44,013

66,019

$21.16

$31.74

12

W/W COLLECTION SUPERVISOR, ADMINISTRATION SUPERVISOR, MAINTENANCE SUPERVISOR

54,101

81,151

$26.01

$39.02

13

WATER SUPERVISOR, WASTEWATER SUPERVISOR

58,926

88,390

$28.33

$42.50


Notes: Water Distribution and Wastewater Collection personnel with MOT certification will be paid an additional .50 per hour. Service Techs in Water Distribution can earn additional .25 for Backflow prevention certification.

Employees who attain an AA, AS, BA or BS Degree in pre-approved fields will be paid an additional $1.00 per hour for each degree. Employees who hold a dual WW Operations/Water Operations will be paid an additional .75 per hour for the second license.

Collection/Distribution/Utility/Customer Service .50, CDL .50, Other misc. certifications .50 per hour, PHR Certification $1.00 per hour Employees who attain a MBA will earn an extra $5.00 per degree

If any phase or portion of this Resolution is held invalid or unconstitutional by any court of competent jurisdiction, such portion shall be deemed a separate, distinct and independent provision and such holding shall not affect the validity of the remaining portion.


This resolution shall become effective on August 28, 2014


PASSED AND DULY ADOPTED by the Board of Commissioners of the IMMOKALEE WATER AND SEWER DISTRICT, this 28th day of August 2014.


BOARD OF COMMISSIONERS IMMOKALEE WATER AND SEWER

DISTRICT


BY:


Fred N. Thomas, Jr.

Chairman


BY:


Bonnie Keen

Secretary