Immokalee Water and Sewer District Water and Wastewater Revenue Sufficiency Study


List of Tables

Page 1 of 1 DRAFT


Table

No. Decsription


  1. Projection of Rate Revenues at Existing Rates

  2. Projection of Other Operating Revenues

  3. Allocation of Budgeted Operating Expenses to Individual Systems

  4. Development of Allocation Attributes

  5. Projection of Water Operating Expenses

  6. Projection of Wastewater Operating Expenses

  7. Development of Price Escalation Attributes

  8. Projection of Capital Improvement Projects

  9. Projection of Existing and Proposed Senior Lien Debt Service Payments

  10. Projection of Existing and Proposed Junior Lien Debt Service Payments

  11. Projection of Existing and Proposed Senior Lien Debt Service Reserve Deposits

  12. Projection of Water and Wastewater Revenue Requirements

  13. Projection of Net Water Revenue Requirements

  14. Projection of Net Wastewater Revenue Requirements

  15. Projection of Debt Service Coverage

  16. Projection of Cash Balances and Interest Income

  17. Summary of Projected Year-end Cash Balances

  18. Comparison of Typical Monthly Residential Bills for Water Service

  19. Comparison of Typical Monthly Residential Bills for Wastewater Service

  20. Comparison of Typical Monthly Residential Bills for Water and WastewService

Page 1 of 1


Table 1

Immokalee Water and Sewer District Water and Wastewater Revenue Sufficiency Study


Projection of Rate Revenues at Existing Rates



Line No.


Description

Historical 2015

Budgeted 2016

Budgeted 2017

Projected Fiscal Year Ending September 30, 2018 2019 2020 2021


Water System


Summary Water Billing Statistics

1

Growth in Average Monthly Accounts

N/A

68

70

70

70

70

70

2

Average Monthly Accounts

5,480

5,548

5,618

5,688

5,758

5,828

5,898

3

Average Monthly EDUs

7,453

7,545

7,640

7,735

7,830

7,926

8,021

4

Annual Revenue Gallons (000s Gallons)

605,715

610,981

616,441

621,901

627,361

632,821

638,281

5

Average Monthly Usage per Account (000s Gallons)

9.21

9.18

9.14

9.11

9.08

9.05

9.02

6

Average Monthly Usage Per EDU (000s Gallons)

6.77

6.75

6.72

6.70

6.68

6.65

6.63

7

Baseline Annual Water Rate Revenues

$2,723,616

$2,723,616

$2,723,616

$2,723,616

$2,723,616

$2,723,616

$2,723,616


8

Projected Revenue Increases from Growth Growth in Monthly Accounts


N/A


68


70


70


70


70


70

9

Average Monthly Usage per Account (000s Gallons)

N/A

6.50

6.50

6.50

6.50

6.50

6.50

10 Estimated Average Monthly Bill Per New Account N/A $28.08 $28.08 $28.08 $28.08 $28.08 $28.08

11

Est. Increase in Annual Rate Revenues from Growth

N/A

$22,751

$23,587

$23,587

$23,587

$23,587

$23,587

Cumulative Totals

12

Cumulative Additional Customers

N/A

68

138

208

278

348

418

13

Annual Revenue Gallons (000s Gallons)

N/A

5,266

10,726

16,186

21,646

27,106

32,566

14

Cumulative Additional Revenue

N/A

$22,751

$46,338

$69,925

$93,513

$117,100

$140,687

15 Total Annual Water Rate Revenue at Existing Rates $2,723,616 $2,746,367 $2,769,954 $2,793,541 $2,817,129 $2,840,716 $2,864,303 16 Annual Percentage Change N/A 0.84% 0.86% 0.85% 0.84% 0.84% 0.83%


Wastewater System



17

Summary Wastewater Billing Statistics Growth in Average Monthly Accounts


N/A


74


70


70


70


70


70

18

Average Monthly Accounts

5,188

5,262

5,332

5,402

5,472

5,542

5,612

19

Average Monthly EDUs

7,056

7,157

7,252

7,347

7,443

7,538

7,633

20

Est. Annual Revenue Gallons (000s Gallons)

532,186

537,974

543,434

548,894

554,354

559,814

565,274

21

Average Monthly Flows per Account (000s Gallons)

8.55

8.52

8.49

8.47

8.44

8.42

8.39

22

Average Monthly Flows Per EDU (000s Gallons)

6.29

6.26

6.24

6.23

6.21

6.19

6.17

23

Baseline Annual Wastewater Rate Revenues

$4,689,555

$4,689,555

$4,689,555

$4,689,555

$4,689,555

$4,689,555

$4,689,555


24

Projected Revenue Increases from Growth Growth in Monthly Accounts


N/A


74


70


70


70


70


70

25

Average Monthly Flows per Account (000s Gallons)

N/A

6.50

6.50

6.50

6.50

6.50

6.50

26

Estimated Average Monthly Bill Per New Account

N/A

$56.44

$56.44

$56.44

$56.44

$56.44

$56.44

27

Est. Increase in Annual Rate Revenues from Growth

N/A

$50,255

$47,410

$47,410

$47,410

$47,410

$47,410


Cumulative Totals

28

Cumulative Additional Customers

N/A

74

144

214

284

354

424

29

Annual Revenue Gallons (000s Gallons)

N/A

5,788

11,248

16,708

22,168

27,628

33,088

30

Cumulative Additional Revenue

N/A

$50,255

$97,665

$145,074

$192,484

$239,893

$287,303

31

32

Total Annual Wastewater Rate Revenue at Existing Rates Annual Percentage Change

$4,689,555

N/A

$4,739,810

1.07%

$4,787,220

1.00%

$4,834,629

0.99%

$4,882,039

0.98%

$4,929,448

0.97%

$4,976,858

0.96%

33

Total Annual Rate Revenues

$7,413,171

$7,486,177

$7,557,174

$7,628,171

$7,699,167

$7,770,164

$7,841,161

34

Annual Percentage Change

N/A

0.98%

0.95%

0.94%

0.93%

0.92%

0.91%

Projection of Other Operating Revenues


Line Budgeted Escalation Budgeted Projected Fiscal Year Ending September 30,

No. Description 2016 Reference 2017 2018 2019 2020 2021

WATER SYSTEM

1

Meter Service Charges

$304,836

W-Growth

$309,013

$312,864

$316,715

$320,565

$324,416

2

Reconnection and Transfer Fees

52,722

Constant

54,303

54,303

54,303

54,303

54,303

3

Miscellaneous Fees and Charges

29,384

Constant

25,660

25,660

25,660

25,660

25,660

4

Late Fees

44,586

Constant

45,924

45,924

45,924

45,924

45,924

5

Cross Connection Control Fee

306,258

W-Growth

315,445

319,376

323,307

327,237

331,168

6

Other Non-operating Income

23,138

Constant

23,138

23,138

23,138

23,138

23,138

7

Interest Income

0

Eliminate

0

0

0

0

0

8

Contributed Capital - FDEP Grant

0

Eliminate

0

0

0

0

0

9

Contributed Capital - USDA Grant

0

Eliminate

0

0

0

0

0

10

Contributed Capital - Customers

0

Eliminate

0

0

0

0

0

11

Contributed Capital - Developer

0

Eliminate

0

0

0

0

0

12

Debt Proceeds - USDA

0

Eliminate

0

0

0

0

0

13

Debt Proceeds - FDEP

0

Eliminate

0

0

0

0

0

14

Assessment Revenue Adjustment

0

Constant

0

0

0

0

0

15

Total Other Operating Revenue

$760,924

$773,483

$781,264

$789,045

$796,827

$804,608

16

WASTEWATER SYSTEM

17

Meter Service Charges

$289,164

WW-Growth

$293,126

$296,974

$300,822

$304,670

$308,518

18

Reconnection and Transfer Fees

50,011

Constant

51,512

51,512

51,512

51,512

51,512

19

Miscellaneous Fees and Charges

27,874

Constant

24,340

24,340

24,340

24,340

24,340

20

Late Fees

42,293

Constant

43,562

43,562

43,562

43,562

43,562

21

Cross Connection Control Fee

0

WW-Growth

0

0

0

0

0

22

Other Non-operating Income

23,138

Constant

23,138

23,138

23,138

23,138

23,138

23

Interest Income

0

Eliminate

0

0

0

0

0

24

Contributed Capital - FDEP Grant

0

Eliminate

0

0

0

0

0

25

Contributed Capital - USDA Grant

0

Eliminate

0

0

0

0

0

26

Contributed Capital - Customers

0

Eliminate

0

0

0

0

0

27

Contributed Capital - Developer

0

Eliminate

0

0

0

0

0

28

Debt Proceeds - USDA

0

Eliminate

0

0

0

0

0

29

Debt Proceeds - FDEP

0

Eliminate

0

0

0

0

0

30

Assessment Revenue Adjustment

(56,228)

Constant

(56,228)

(56,228)

(56,228)

(56,228)

(56,228)

31

Total Other Operating Revenue

$376,251

$379,449

$383,298

$387,146

$390,994

$394,842

32

TOTAL WATER & WASTEWATER SYSTEM

$1,137,175

$1,152,932

$1,164,561

$1,176,191

$1,187,820

$1,199,450



Line Amended FY 2016 Budget Percent Allocation [2] Allocation Amounts

No. Description Adopted Adjustments Amended [1] Basis Water Wastewater Water Wastewater


WATER TREATMENT AND DISTRIBUTION


1

Salaries and Wages

$641,302

$0

$641,302

Direct-W

100.00%

0.00%

$641,302

$0

2

Overtime

80,922

0

80,922

Direct-W

100.00%

0.00%

80,922

0

3

FICA

55,250

0

55,250

Direct-W

100.00%

0.00%

55,250

0

4

Unemployment Taxes

2,441

(1,140)

1,301

Direct-W

100.00%

0.00%

1,301

0

5

Employer Pension Contribution

38,478

0

38,478

Direct-W

100.00%

0.00%

38,478

0

6

Health/Life Insurance

235,932

(9,659)

226,273

Direct-W

100.00%

0.00%

226,273

0

7

Workers Compensation

26,000

0

26,000

Direct-W

100.00%

0.00%

26,000

0

8

Travel and Training

26,000

0

26,000

Direct-W

100.00%

0.00%

26,000

0

9

Telephone and Fax

6,424

1,672

8,096

Direct-W

100.00%

0.00%

8,096

0

10

Electric---All Other

168,253

(6,572)

161,681

Direct-W

100.00%

0.00%

161,681

0

11

General Liability Insurance

18,586

(675)

17,911

Direct-W

100.00%

0.00%

17,911

0

12

Comprehensive Auto Insurance

9,829

(904)

8,925

Direct-W

100.00%

0.00%

8,925

0

13

Other Insurance

95,235

(13,579)

81,656

Direct-W

100.00%

0.00%

81,656

0

14

Repairs & Maintenance

106,920

99,353

206,273

Direct-W

100.00%

0.00%

206,273

0

15

Other Contract Services

25,704

0

25,704

Direct-W

100.00%

0.00%

25,704

0

16

Vehicle Fuel

37,821

(13,594)

24,227

Direct-W

100.00%

0.00%

24,227

0

17

Vehicle Maintenance

20,967

0

20,967

Direct-W

100.00%

0.00%

20,967

0

18

Licenses and Permits

4,125

0

4,125

Direct-W

100.00%

0.00%

4,125

0

19

Chemicals

103,635

(8,420)

95,215

Direct-W

100.00%

0.00%

95,215

0

20

Other Materials

131,741

(5,000)

126,741

Direct-W

100.00%

0.00%

126,741

0

21

Laboratory Fees

27,143

(1,330)

25,813

Direct-W

100.00%

0.00%

25,813

0

22

Uniforms/Clothing Allowance

3,900

0

3,900

Direct-W

100.00%

0.00%

3,900

0

23

Memberships/Periodicals/Books

1,228

0

1,228

Direct-W

100.00%

0.00%

1,228

0

24

TOTAL TREATMENT AND DISTRIBUTION

$1,867,836

$40,152

$1,907,988

100.00%

0.00%

$1,907,988

$0

WASTEWATER TREATMENT

25

Salaries and Wages

$503,639

$35,209

$538,848

Direct-S

0.00%

100.00%

$0

$538,848

26

Overtime

25,324

0

25,324

Direct-S

0.00%

100.00%

0

25,324

27

FICA

40,466

2,693

43,159

Direct-S

0.00%

100.00%

0

43,159

28

Unemployment Taxes

2,284

(1,132)

1,152

Direct-S

0.00%

100.00%

0

1,152

29

Employer Pension Contribution

30,218

2,113

32,331

Direct-S

0.00%

100.00%

0

32,331

30

Health/Life Insurance

164,512

(16,473)

148,039

Direct-S

0.00%

100.00%

0

148,039

31

Workers Compensation

15,393

3,958

19,351

Direct-S

0.00%

100.00%

0

19,351

32

Travel and Training

18,000

0

18,000

Direct-S

0.00%

100.00%

0

18,000

33

Telephone and Fax

3,570

0

3,570

Direct-S

0.00%

100.00%

0

3,570

34

Electric

266,124

(47,568)

218,556

Direct-S

0.00%

100.00%

0

218,556

35

Section 8 Electric

15,656

(7,709)

7,947

Direct-S

0.00%

100.00%

0

7,947

36

General Liability Insurance

18,586

(675)

17,911

Direct-S

0.00%

100.00%

0

17,911

37

Comprehensive Auto Insurance

4,913

(450)

4,463

Direct-S

0.00%

100.00%

0

4,463

38

Other Insurance

100,832

(23,763)

77,069

Direct-S

0.00%

100.00%

0

77,069

39

Section 8 Field Maintenance

15,443

0

15,443

Direct-S

0.00%

100.00%

0

15,443

40

Repairs & Maintenance

106,281

38,273

144,554

Direct-S

0.00%

100.00%

0

144,554

41

Section 8 Repairs

13,952

0

13,952

Direct-S

0.00%

100.00%

0

13,952

42

Other Contract Services

28,236

40,000

68,236

Direct-S

0.00%

100.00%

0

68,236

43

Vehicle Fuel

13,449

(3,570)

9,879

Direct-S

0.00%

100.00%

0

9,879

44

Vehicle Maintenance

14,072

0

14,072

Direct-S

0.00%

100.00%

0

14,072

45

Licenses and Permits

11,747

0

11,747

Direct-S

0.00%

100.00%

0

11,747

46

Chemicals

54,478

13,063

67,541

Direct-S

0.00%

100.00%

0

67,541

47

Other Materials

38,929

10,180

49,109

Direct-S

0.00%

100.00%

0

49,109

48

Laboratory Fees

28,727

20,099

48,826

Direct-S

0.00%

100.00%

0

48,826

49

Residuals Management

139,700

(43,497)

96,203

Direct-S

0.00%

100.00%

0

96,203

50

Uniforms/Clothing Allowance

2,400

0

2,400

Direct-S

0.00%

100.00%

0

2,400

51

Memberships/Periodicals/Books

613

0

613

Direct-S

0.00%

100.00%

0

613

52

TOTAL WASTEWATER TREATMENT

$1,677,544

$20,751

$1,698,295

0.00%

100.00%

$0

$1,698,295

WASTEWATER COLLECTION DEPARTMENT

53

Salaries and Wages

$300,363

$0

$300,363

Direct-S

0.00%

100.00%

$0

$300,363

54

Overtime

30,361

0

30,361

Direct-S

0.00%

100.00%

0

30,361

55

FICA

25,300

0

25,300

Direct-S

0.00%

100.00%

0

25,300

56

Unemployment Taxes

1,049

(530)

519

Direct-S

0.00%

100.00%

0

519

57

Employer Pension Contribution

18,022

0

18,022

Direct-S

0.00%

100.00%

0

18,022

58

Health/Life Insurance

98,643

7,402

106,045

Direct-S

0.00%

100.00%

0

106,045

59

Workers Compensation

9,624

1,720

11,344

Direct-S

0.00%

100.00%

0

11,344

60

Travel and Training

12,000

0

12,000

Direct-S

0.00%

100.00%

0

12,000

61

Telephone and Fax

2,069

0

2,069

Direct-S

0.00%

100.00%

0

2,069

62

Electric

38,836

(1,904)

36,932

Direct-S

0.00%

100.00%

0

36,932



Line Amended FY 2016 Budget Percent Allocation [2] Allocation Amounts

No. Description Adopted Adjustments Amended [1] Basis Water Wastewater Water Wastewater


63

General Liability Insurance

18,586

(675)

17,911

Direct-S

0.00%

100.00%

0

17,911

64

Comprehensive Auto Insurance

5,732

(526)

5,206

Direct-S

0.00%

100.00%

0

5,206

65

Other Insurance

1,400

(199)

1,201

Direct-S

0.00%

100.00%

0

1,201

66

Repairs & Maintenance

62,349

30,940

93,289

Direct-S

0.00%

100.00%

0

93,289

67

Other Contract Services

1,977

4,417

6,394

Direct-S

0.00%

100.00%

0

6,394

68

Vehicle Fuel

15,278

(2,063)

13,215

Direct-S

0.00%

100.00%

0

13,215

69

Vehicle Maintenance

27,504

19,446

46,950

Direct-S

0.00%

100.00%

0

46,950

70

Licenses & Permits

8,306

0

8,306

Direct-S

0.00%

100.00%

0

8,306

71

Chemicals

1,596

0

1,596

Direct-S

0.00%

100.00%

0

1,596

72

Other Materials

30,781

28,855

59,636

Direct-S

0.00%

100.00%

0

59,636

73

Uniforms/Clothing Allowance

1,800

0

1,800

Direct-S

0.00%

100.00%

0

1,800

74

Memberships/Periodicals/Books

405

0

405

Direct-S

0.00%

100.00%

0

405

75

TOTAL WASTEWATER COLLECTION DEPARTM

$711,981

$86,883

$798,864

0.00%

100.00%

$0

$798,864

CUSTOMER SERVICE / ADMINISTRATION

76

Salaries and Wages

$606,719

$21,000

$627,719

Cust/Admin

45.90%

54.10%

$288,127

$339,592

77

Overtime

3,572

0

3,572

Cust/Admin

45.90%

54.10%

1,640

1,932

78

FICA

46,687

1,607

48,294

Cust/Admin

45.90%

54.10%

22,167

26,127

79

Unemployment Taxes

1,862

(705)

1,157

Cust/Admin

45.90%

54.10%

531

626

80

Employer Pension Contribution

36,403

1,260

37,663

Cust/Admin

45.90%

54.10%

17,288

20,375

81

Health/Life Insurance

153,040

(8,845)

144,195

Cust/Admin

45.90%

54.10%

66,186

78,009

82

Workers Compensation

1,282

296

1,578

Cust/Admin

45.90%

54.10%

724

854

83

Legal Services

43,000

18,000

61,000

Accounts

51.32%

48.68%

31,305

29,695

84

Legal Services - Sewer Assessments

0

0

0

Direct-S

0.00%

100.00%

0

0

85

Other Professional Services

1,500

27,500

29,000

Accounts

51.32%

48.68%

14,883

14,117

86

Accounting/Auditing

44,000

0

44,000

Revenue

40.67%

59.33%

17,896

26,104

87

Engineering Services

287,780

(53,000)

234,780

CIP

73.44%

26.56%

172,424

62,356

88

Engineering Services - SRF

0

0

0

Direct-S

0.00%

100.00%

0

0

89

Travel and Training

34,000

0

34,000

Cust/Admin

45.90%

54.10%

15,606

18,394

90

Telephone and Fax

3,961

0

3,961

Accounts

51.32%

48.68%

2,033

1,928

91

Postage & Freight

44,434

0

44,434

Accounts

51.32%

48.68%

22,803

21,631

92

General Liability Insurance

3,671

74

3,745

Cust/Admin

45.90%

54.10%

1,719

2,026

93

Comprehensive Auto Insurance

819

(75)

744

Cust/Admin

45.90%

54.10%

342

402

94

Other Insurance

33,010

9,498

42,508

Cust/Admin

45.90%

54.10%

19,511

22,997

95

Other Contract Services

36,069

(5,000)

31,069

Cust/Admin

45.90%

54.10%

14,261

16,808

96

Repairs & Maintenance

22,162

46,074

68,236

Cust/Admin

45.90%

54.10%

31,321

36,915

97

Vehicle Fuel

369

(136)

233

Cust/Admin

45.90%

54.10%

107

126

98

Vehicle Maintenance

790

373

1,163

Cust/Admin

45.90%

54.10%

534

629

99

Office Supplies

27,423

0

27,423

Accounts

51.32%

48.68%

14,073

13,350

100

Misc. Office Expense

35,682

0

35,682

Cust/Admin

45.90%

54.10%

16,378

19,304

101

Misc. Bank Fees

9,337

(5,454)

3,883

Accounts

51.32%

48.68%

1,993

1,890

102

Misc. Expense

735

0

735

Cust/Admin

45.90%

54.10%

337

398

103

Advertising

3,628

0

3,628

Accounts

51.32%

48.68%

1,862

1,766

104

Licenses and Permits

1,459

0

1,459

Cust/Admin

45.90%

54.10%

670

789

105

Memberships/Periodicals/Books

9,078

0

9,078

Cust/Admin

45.90%

54.10%

4,167

4,911

106

Arrowhead Assessment Exp.

3,000

0

3,000

Cust/Admin

45.90%

54.10%

1,377

1,623

107

Board Member Pay

21,000

(21,000)

0

Cust/Admin

45.90%

54.10%

0

0

108

Maintenance Reserve

0

0

0

Eliminate

0.00%

100.00%

0

0

109

Bad Debt Expense

0

40,401

40,401

Revenue

40.67%

59.33%

15,256

25,145

110

Contingency

0

0

0

N/A

#DIV/0!

#DIV/0!

0

0

111

TOTAL CUSTOMER SERVICE / ADMINISTRATIO

$1,516,472

$71,868

$1,588,340

50.21%

49.79%

$797,519

$790,820

MAINTENANCE DEPARTMENT

112

Salaries and Wages

$356,948

$0

$356,948

T&D

49.22%

50.78%

$175,688

$181,260

113

Overtime

26,025

0

26,025

T&D

49.22%

50.78%

12,809

13,216

114

FICA

29,297

0

29,297

T&D

49.22%

50.78%

14,420

14,877

115

Unemployment Taxes

799

(420)

379

T&D

49.22%

50.78%

187

192

116

Employer Pension Contribution

21,417

0

21,417

T&D

49.22%

50.78%

10,541

10,876

117

Health/Life Insurance

123,515

(23,149)

100,366

T&D

49.22%

50.78%

49,400

50,966

118

Workers Compensation

11,145

1,991

13,136

T&D

49.22%

50.78%

6,465

6,671

119

Travel and Training

12,000

0

12,000

T&D

49.22%

50.78%

5,906

6,094

120

Telephone and Fax

1,700

(115)

1,585

T&D

49.22%

50.78%

780

805

121

General Liability Insurance

2,526

(300)

2,226

T&D

49.22%

50.78%

1,096

1,130

122

Comprehensive Auto Insurance

5,732

962

6,694

T&D

49.22%

50.78%

3,295

3,399

123

Repairs & Maintenance

9,471

5,283

14,754

T&D

49.22%

50.78%

7,262

7,492

124

Other Contract Services

2,991

1,859

4,850

T&D

49.22%

50.78%

2,387

2,463

125

Vehicle Fuel

11,031

(1,491)

9,540

T&D

49.22%

50.78%

4,696

4,844

126

Vehicle Maintenance

12,103

4,306

16,409

T&D

49.22%

50.78%

8,076

8,333



Line Amended FY 2016 Budget Percent Allocation [2] Allocation Amounts

No. Description Adopted Adjustments Amended [1] Basis Water Wastewater Water Wastewater


127

Licenses and Permits

1,133

(444)

689

T&D

49.22%

50.78%

339

350

128

Other Materials

15,105

14,610

29,715

T&D

49.22%

50.78%

14,626

15,089

129

Uniforms/Clothing Allowance

1,800

0

1,800

T&D

49.22%

50.78%

886

914

130

Memberships/Periodicals/Books

465

0

465

T&D

49.22%

50.78%

229

236

131

TOTAL MAINTENANCE DEPARTMENT

$645,203

$3,092

$648,295

49.22%

50.78%

$319,088

$329,207

132

DEPRECIATION

$1,600,000

$232,000

$1,832,000

Eliminate

N/A

N/A

$0

$0

133

TOTAL OPERATING EXPENSES

$8,019,036

$454,746

$8,473,782

45.54%

54.46%

$3,024,596

$3,617,186


Footnotes:

  1. Amounts based on the final budget as provided by District staff.

  2. Allocation attributes derived from Table 4.



Line Adopted FY 2017 Budget Percent Allocation [2] Allocation Amounts

No. Description Prelim. Adjustments Amended [1] Basis Water Wastewater Water Wastewater


WATER TREATMENT AND DISTRIBUTION


1

Salaries and Wages

$702,062

$0

$702,062

Direct-W

100.00%

0.00%

$702,062

$0

2

Overtime

86,097

0

86,097

Direct-W

100.00%

0.00%

86,097

0

3

FICA

60,294

0

60,294

Direct-W

100.00%

0.00%

60,294

0

4

Unemployment Taxes

1,041

0

1,041

Direct-W

100.00%

0.00%

1,041

0

5

Employer Pension Contribution

42,124

0

42,124

Direct-W

100.00%

0.00%

42,124

0

6

Health/Life Insurance

246,499

0

246,499

Direct-W

100.00%

0.00%

246,499

0

7

Workers Compensation

40,984

0

40,984

Direct-W

100.00%

0.00%

40,984

0

8

Travel and Training

26,000

0

26,000

Direct-W

100.00%

0.00%

26,000

0

9

Telephone and Fax

8,420

0

8,420

Direct-W

100.00%

0.00%

8,420

0

10

Electric---All Other

177,849

0

177,849

Direct-W

100.00%

0.00%

177,849

0

11

General Liability Insurance

20,060

0

20,060

Direct-W

100.00%

0.00%

20,060

0

12

Comprehensive Auto Insurance

9,996

0

9,996

Direct-W

100.00%

0.00%

9,996

0

13

Other Insurance

91,455

0

91,455

Direct-W

100.00%

0.00%

91,455

0

14

Repairs & Maintenance

150,338

0

150,338

Direct-W

100.00%

0.00%

150,338

0

15

Other Contract Services

26,732

0

26,732

Direct-W

100.00%

0.00%

26,732

0

16

Vehicle Fuel

26,650

0

26,650

Direct-W

100.00%

0.00%

26,650

0

17

Vehicle Maintenance

21,806

0

21,806

Direct-W

100.00%

0.00%

21,806

0

18

Licenses and Permits

4,290

0

4,290

Direct-W

100.00%

0.00%

4,290

0

19

Chemicals

104,737

0

104,737

Direct-W

100.00%

0.00%

104,737

0

20

Other Materials

131,811

0

131,811

Direct-W

100.00%

0.00%

131,811

0

21

Laboratory Fees

28,080

0

28,080

Direct-W

100.00%

0.00%

28,080

0

22

Uniforms/Clothing Allowance

3,900

0

3,900

Direct-W

100.00%

0.00%

3,900

0

23

Memberships/Periodicals/Books

1,277

0

1,277

Direct-W

100.00%

0.00%

1,277

0

24

TOTAL TREATMENT AND DISTRIBUTION

$2,012,502

$0

$2,012,502

100.00%

0.00%

$2,012,502

$0

WASTEWATER TREATMENT

25

Salaries and Wages

$526,074

$0

$526,074

Direct-S

0.00%

100.00%

$0

$526,074

26

Overtime

26,707

0

26,707

Direct-S

0.00%

100.00%

0

26,707

27

FICA

42,288

0

42,288

Direct-S

0.00%

100.00%

0

42,288

28

Unemployment Taxes

1,941

0

1,941

Direct-S

0.00%

100.00%

0

1,941

29

Employer Pension Contribution

31,564

0

31,564

Direct-S

0.00%

100.00%

0

31,564

30

Health/Life Insurance

171,566

0

171,566

Direct-S

0.00%

100.00%

0

171,566

31

Workers Compensation

28,745

0

28,745

Direct-S

0.00%

100.00%

0

28,745

32

Travel and Training

18,000

0

18,000

Direct-S

0.00%

100.00%

0

18,000

33

Telephone and Fax

3,713

0

3,713

Direct-S

0.00%

100.00%

0

3,713

34

Electric

240,412

0

240,412

Direct-S

0.00%

100.00%

0

240,412

35

Section 8 Electric

8,742

0

8,742

Direct-S

0.00%

100.00%

0

8,742

36

General Liability Insurance

20,060

0

20,060

Direct-S

0.00%

100.00%

0

20,060

37

Comprehensive Auto Insurance

4,999

0

4,999

Direct-S

0.00%

100.00%

0

4,999

38

Other Insurance

86,317

0

86,317

Direct-S

0.00%

100.00%

0

86,317

39

Section 8 Field Maintenance

16,061

0

16,061

Direct-S

0.00%

100.00%

0

16,061

40

Repairs & Maintenance

125,967

0

125,967

Direct-S

0.00%

100.00%

0

125,967

41

Section 8 Repairs

14,510

0

14,510

Direct-S

0.00%

100.00%

0

14,510

42

Other Contract Services

70,966

0

70,966

Direct-S

0.00%

100.00%

0

70,966

43

Vehicle Fuel

10,867

0

10,867

Direct-S

0.00%

100.00%

0

10,867

44

Vehicle Maintenance

14,635

0

14,635

Direct-S

0.00%

100.00%

0

14,635

45

Licenses and Permits

12,217

0

12,217

Direct-S

0.00%

100.00%

0

12,217

46

Chemicals

74,295

0

74,295

Direct-S

0.00%

100.00%

0

74,295

47

Other Materials

50,170

0

50,170

Direct-S

0.00%

100.00%

0

50,170

48

Laboratory Fees

37,432

0

37,432

Direct-S

0.00%

100.00%

0

37,432

49

Residuals Management

97,460

0

97,460

Direct-S

0.00%

100.00%

0

97,460

50

Uniforms/Clothing Allowance

2,400

0

2,400

Direct-S

0.00%

100.00%

0

2,400

51

Memberships/Periodicals/Books

638

0

638

Direct-S

0.00%

100.00%

0

638

52

TOTAL WASTEWATER TREATMENT

$1,738,746

$0

$1,738,746

0.00%

100.00%

$0

$1,738,746

WASTEWATER COLLECTION DEPARTMENT

53

Salaries and Wages

$334,054

$0

$334,054

Direct-S

0.00%

100.00%

$0

$334,054

54

Overtime

34,773

0

34,773

Direct-S

0.00%

100.00%

0

34,773

55

FICA

28,215

0

28,215

Direct-S

0.00%

100.00%

0

28,215

56

Unemployment Taxes

892

0

892

Direct-S

0.00%

100.00%

0

892

57

Employer Pension Contribution

20,043

0

20,043

Direct-S

0.00%

100.00%

0

20,043

58

Health/Life Insurance

119,235

0

119,235

Direct-S

0.00%

100.00%

0

119,235

59

Workers Compensation

19,179

0

19,179

Direct-S

0.00%

100.00%

0

19,179

60

Travel and Training

12,000

0

12,000

Direct-S

0.00%

100.00%

0

12,000

61

Telephone and Fax

2,151

0

2,151

Direct-S

0.00%

100.00%

0

2,151



Line Adopted FY 2017 Budget Percent Allocation [2] Allocation Amounts

No. Description Prelim. Adjustments Amended [1] Basis Water Wastewater Water Wastewater


62

Electric

40,625

0

40,625

Direct-S

0.00%

100.00%

0

40,625

63

General Liability Insurance

20,060

0

20,060

Direct-S

0.00%

100.00%

0

20,060

64

Comprehensive Auto Insurance

5,831

0

5,831

Direct-S

0.00%

100.00%

0

5,831

65

Other Insurance

1,345

0

1,345

Direct-S

0.00%

100.00%

0

1,345

66

Repairs & Maintenance

70,446

0

70,446

Direct-S

0.00%

100.00%

0

70,446

67

Other Contract Services

6,650

0

6,650

Direct-S

0.00%

100.00%

0

6,650

68

Vehicle Fuel

14,537

0

14,537

Direct-S

0.00%

100.00%

0

14,537

69

Vehicle Maintenance

48,828

0

48,828

Direct-S

0.00%

100.00%

0

48,828

70

Licenses & Permits

9,306

0

9,306

Direct-S

0.00%

100.00%

0

9,306

71

Chemicals

1,755

0

1,755

Direct-S

0.00%

100.00%

0

1,755

72

Other Materials

44,670

0

44,670

Direct-S

0.00%

100.00%

0

44,670

73

Uniforms/Clothing Allowance

1,800

0

1,800

Direct-S

0.00%

100.00%

0

1,800

74

Memberships/Periodicals/Books

421

0

421

Direct-S

0.00%

100.00%

0

421

75

TOTAL WASTEWATER COLLECTION DEPARTM

$836,816

$0

$836,816

0.00%

100.00%

$0

$836,816

CUSTOMER SERVICE / ADMINISTRATION

76

Salaries and Wages

$681,476

$0

$681,476

Cust/Admin

45.90%

54.10%

$312,802

$368,674

77

Overtime

3,908

0

3,908

Cust/Admin

45.90%

54.10%

1,794

2,114

78

FICA

52,432

0

52,432

Cust/Admin

45.90%

54.10%

24,067

28,365

79

Unemployment Taxes

2,176

0

2,176

Cust/Admin

45.90%

54.10%

999

1,177

80

Employer Pension Contribution

39,629

0

39,629

Cust/Admin

45.90%

54.10%

18,190

21,439

81

Health/Life Insurance

159,095

0

159,095

Cust/Admin

45.90%

54.10%

73,026

86,069

82

Workers Compensation

1,713

0

1,713

Cust/Admin

45.90%

54.10%

786

927

83

Legal Services

43,000

0

43,000

Accounts

51.32%

48.68%

22,067

20,933

84

Legal Services - Sewer Assessments

0

0

0

Direct-S

0.00%

100.00%

0

0

85

Other Professional Services

1,500

0

1,500

Accounts

51.32%

48.68%

770

730

86

Accounting/Auditing

44,000

0

44,000

Revenue

40.67%

59.33%

17,896

26,104

87

Engineering Services

127,200

0

127,200

CIP

73.44%

26.56%

93,416

33,784

88

Engineering Services - SRF

0

0

0

Direct-S

0.00%

100.00%

0

0

89

Travel and Training

34,000

0

34,000

Cust/Admin

45.90%

54.10%

15,606

18,394

90

Telephone and Fax

4,120

0

4,120

Accounts

51.32%

48.68%

2,114

2,006

91

Postage & Freight

46,211

0

46,211

Accounts

51.32%

48.68%

23,715

22,496

92

General Liability Insurance

4,194

0

4,194

Cust/Admin

45.90%

54.10%

1,925

2,269

93

Comprehensive Auto Insurance

833

0

833

Cust/Admin

45.90%

54.10%

382

451

94

Other Insurance

47,609

0

47,609

Cust/Admin

45.90%

54.10%

21,853

25,756

95

Other Contract Services

32,312

0

32,312

Cust/Admin

45.90%

54.10%

14,831

17,481

96

Repairs & Maintenance

36,253

0

36,253

Cust/Admin

45.90%

54.10%

16,640

19,613

97

Vehicle Fuel

256

0

256

Cust/Admin

45.90%

54.10%

118

138

98

Vehicle Maintenance

821

0

821

Cust/Admin

45.90%

54.10%

377

444

99

Office Supplies

28,520

0

28,520

Accounts

51.32%

48.68%

14,636

13,884

100

Misc. Office Expense

37,109

0

37,109

Cust/Admin

45.90%

54.10%

17,033

20,076

101

Misc. Bank Fees

4,038

0

4,038

Accounts

51.32%

48.68%

2,072

1,966

102

Misc. Expense

764

0

764

Cust/Admin

45.90%

54.10%

351

413

103

Advertising

3,773

0

3,773

Accounts

51.32%

48.68%

1,936

1,837

104

Licenses and Permits

1,517

0

1,517

Cust/Admin

45.90%

54.10%

696

821

105

Memberships/Periodicals/Books

9,441

0

9,441

Cust/Admin

45.90%

54.10%

4,333

5,108

106

Arrowhead Assessment Exp.

3,000

0

3,000

Cust/Admin

45.90%

54.10%

1,377

1,623

107

Board Member Pay

0

0

0

Cust/Admin

45.90%

54.10%

0

0

108

Maintenance Reserve

0

0

0

Eliminate

0.00%

100.00%

0

0

109

Bad Debt Expense

0

42,740

42,740

Calculated

39.08%

60.92%

16,703

26,037

110

Contingency

0

0

0

Calculated

#DIV/0!

#DIV/0!

0

0

111

TOTAL CUSTOMER SERVICE / ADMINISTRATIO

$1,450,900

$42,740

$1,493,640

48.37%

51.63%

$722,513

$771,127

MAINTENANCE DEPARTMENT

112

Salaries and Wages

$353,480

$0

$353,480

T&D

49.22%

50.78%

$173,981

$179,499

113

Overtime

25,258

0

25,258

T&D

49.22%

50.78%

12,432

12,826

114

FICA

28,973

0

28,973

T&D

49.22%

50.78%

14,260

14,713

115

Unemployment Taxes

470

0

470

T&D

49.22%

50.78%

231

239

116

Employer Pension Contribution

21,209

0

21,209

T&D

49.22%

50.78%

10,439

10,770

117

Health/Life Insurance

123,515

0

123,515

T&D

49.22%

50.78%

60,794

62,721

118

Workers Compensation

19,694

0

19,694

T&D

49.22%

50.78%

9,693

10,001

119

Travel and Training

14,000

0

14,000

T&D

49.22%

50.78%

6,891

7,109

120

Telephone and Fax

1,648

0

1,648

T&D

49.22%

50.78%

811

837

121

General Liability Insurance

2,493

0

2,493

T&D

49.22%

50.78%

1,227

1,266

122

Comprehensive Auto Insurance

7,497

0

7,497

T&D

49.22%

50.78%

3,690

3,807

123

Repairs & Maintenance

12,824

0

12,824

T&D

49.22%

50.78%

6,312

6,512

124

Other Contract Services

5,044

0

5,044

T&D

49.22%

50.78%

2,483

2,561

125

Vehicle Fuel

10,494

0

10,494

T&D

49.22%

50.78%

5,165

5,329



Line Adopted FY 2017 Budget Percent Allocation [2] Allocation Amounts

No. Description Prelim. Adjustments Amended [1] Basis Water Wastewater Water Wastewater


126

Vehicle Maintenance

17,065

0

17,065

T&D

49.22%

50.78%

8,399

8,666

127

Licenses and Permits

717

0

717

T&D

49.22%

50.78%

353

364

128

Other Materials

21,042

0

21,042

T&D

49.22%

50.78%

10,357

10,685

129

Uniforms/Clothing Allowance

2,100

0

2,100

T&D

49.22%

50.78%

1,034

1,066

130

Memberships/Periodicals/Books

483

0

483

T&D

49.22%

50.78%

238

245

131

TOTAL MAINTENANCE DEPARTMENT

$668,006

$0

$668,006

49.22%

50.78%

$328,790

$339,216

132

DEPRECIATION

$1,882,000

$0

$1,882,000

Eliminate

N/A

N/A

0

0

133

TOTAL OPERATING EXPENSES

$8,588,970

$42,740

$8,631,710

35.49%

64.51%

$3,063,805

$3,685,905


Footnotes:

  1. Amounts based on the adopted budget as provided by District staff.

  2. Allocation attributes derived from Table 8.


Table 4

Immokalee Water and Sewer District Water and Wastewater Revenue Sufficiency Study


Development of Allocation Attributes

Page 1 of 1


Line Allocation Percentages

No. Description Basis Water Sewer Total


1

Direct - Water

Direct-W

100.00%

0.00%

100.00%

2

Direct - Sewer

Direct-S

0.00%

100.00%

100.00%

3

Equal

Equal

50.00%

50.00%

100.00%

4

Sales Revenue

Revenue

40.67%

59.33%

100.00%

5

Operating Expenses

Operating

45.54%

54.46%

100.00%

6

Customer Accounts

Accounts

51.32%

48.68%

100.00%

7

Personnel

Personnel

46.15%

53.85%

100.00%

8

Customer / Administrative Expense

Cust/Admin

45.90%

54.10%

100.00%

9

Capital Improvement Program

CIP

73.44%

26.56%

100.00%

10

Transmission & Distribution

T&D

49.22%

50.78%

100.00%


image

Derivation of Certain Allocation Factors


Sales Revenues


Water


Sewer


Total

11

Projected Rate Revenues

$2,746,367

$4,739,810

$7,486,177

12

Projected Miscellaneous Revenues

760,924

376,251

1,137,175

13

Projected Fiscal Year 2016

$3,507,291

$5,116,061

$8,623,352

14

Percent of Total Sales Revenues

40.67%

59.33%

100.00%

Operating Expenses


Water


Sewer


Total

15

Projected Fiscal Year 2016

$3,024,596

$3,617,186

$6,641,782

16

Percent of Total Expenses

45.54%

54.46%

100.00%

Salaries & Benefits Expenses


Water


Sewer


Total

17

Non Admin Salaries - Fiscal Year 2016

$1,339,037

$1,578,215

$2,917,252

18

Percent of Total

45.90%

54.10%

100.00%

Customer Accounts


Water


Sewer


Total

19

Estimated Accounts

5,548

5,262

10,810

20

Percent of Total Accounts

51.32%

48.68%

100.00%

Personnel - Water and Wastewater Plants / Distribution / Collection

Water Sewer Total

21 Employees - FY 2016 12 14 26

image

image

image

22 Percent of Total Sales Revenues 46.15% 53.85% 100.00%

Miles of Line (T&D) Allocator

Water Sewer Total

23 Liner Feet of Lines 530,226 547,040 1,077,266

24 Percent of Total District Utility Lines 49.22% 50.78% 100.00%

image image image


Line Amended [1] Escalation Budgeted Projected Fiscal Year Ending September 30,

No. Description 2016 Reference [2] 2017 2018 2019 2020 2021


WATER TREATMENT AND DISTRIBUTION


1

Salaries and Wages

$641,302

Labor

$702,062

$726,634

$752,066

$778,389

$805,632

2

Overtime

80,922

Labor

86,097

89,110

92,229

95,457

98,798

3

FICA

55,250

Labor

60,294

62,404

64,588

66,849

69,189

4

Unemployment Taxes

1,301

Labor

1,041

1,077

1,115

1,154

1,195

5

Employer Pension Contribution

38,478

Labor

42,124

43,598

45,124

46,704

48,338

6

Health/Life Insurance

226,273

Health

246,499

266,219

287,516

310,518

335,359

7

Workers Compensation

26,000

WComp

40,984

43,033

45,185

47,444

49,816

8

Travel and Training

26,000

Inflation

26,000

26,624

27,263

27,917

28,587

9

Telephone and Fax

8,096

Inflation

8,420

8,622

8,829

9,041

9,258

10

Electric---All Other

161,681

Utility-W

177,849

188,395

199,552

211,353

223,836

11

General Liability Insurance

17,911

Insurance

20,060

21,063

22,116

23,222

24,383

12

Comprehensive Auto Insurance

8,925

Insurance

9,996

10,496

11,021

11,572

12,150

13

Other Insurance

81,656

Insurance

91,455

96,028

100,829

105,871

111,164

14

Repairs & Maintenance

206,273

Repairs

150,338

154,848

159,494

164,278

169,207

15

Other Contract Services

25,704

Inflation

26,732

27,374

28,031

28,703

29,392

16

Vehicle Fuel

24,227

Fuel

26,650

27,983

29,382

30,851

32,393

17

Vehicle Maintenance

20,967

Repairs

21,806

22,460

23,134

23,828

24,543

18

Licenses and Permits

4,125

Inflation

4,290

4,393

4,498

4,606

4,717

19

Chemicals

95,215

Chem-W

104,737

114,118

124,329

135,444

147,542

20

Other Materials

126,741

Comm-W

131,811

136,170

140,662

145,292

150,062

21

Laboratory Fees

25,813

Comm-W

28,080

29,009

29,966

30,952

31,968

22

Uniforms/Clothing Allowance

3,900

Inflation

3,900

3,994

4,089

4,188

4,288

23

Memberships/Periodicals/Books

1,228

Inflation

1,277

1,308

1,339

1,371

1,404

24

TOTAL TREATMENT AND DISTRIBUTION

$1,907,988

$2,012,502

$2,104,960

$2,202,358

$2,305,004

$2,413,222

WASTEWATER TREATMENT

25

Salaries and Wages

$0

Labor

$0

$0

$0

$0

$0

26

Overtime

0

Labor

0

0

0

0

0

27

FICA

0

Labor

0

0

0

0

0

28

Unemployment Taxes

0

Labor

0

0

0

0

0

29

Employer Pension Contribution

0

Labor

0

0

0

0

0

30

Health/Life Insurance

0

Health

0

0

0

0

0

31

Workers Compensation

0

WComp

0

0

0

0

0

32

Travel and Training

0

Inflation

0

0

0

0

0

33

Telephone and Fax

0

Inflation

0

0

0

0

0

34

Electric

0

Utility-S

0

0

0

0

0

35

Section 8 Electric

0

Utility-S

0

0

0

0

0

36

General Liability Insurance

0

Insurance

0

0

0

0

0

37

Comprehensive Auto Insurance

0

Insurance

0

0

0

0

0

38

Other Insurance

0

Insurance

0

0

0

0

0

39

Section 8 Field Maintenance

0

Repairs

0

0

0

0

0

40

Repairs & Maintenance

0

Repairs

0

0

0

0

0

41

Section 8 Repairs

0

Repairs

0

0

0

0

0

42

Other Contract Services

0

Inflation

0

0

0

0

0

43

Vehicle Fuel

0

Fuel

0

0

0

0

0

44

Vehicle Maintenance

0

Repairs

0

0

0

0

0

45

Licenses and Permits

0

Inflation

0

0

0

0

0

46

Chemicals

0

Chem-S

0

0

0

0

0

47

Other Materials

0

Comm-S

0

0

0

0

0

48

Laboratory Fees

0

Comm-S

0

0

0

0

0

49

Residuals Management

0

Comm-S

0

0

0

0

0

50

Uniforms/Clothing Allowance

0

Inflation

0

0

0

0

0

51

Memberships/Periodicals/Books

0

Inflation

0

0

0

0

0

52

TOTAL WASTEWATER TREATMENT

$0

$0

$0

$0

$0

$0

WASTEWATER COLLECTION DEPARTMENT

53

Salaries and Wages

$0

Labor

$0

$0

$0

$0

$0

54

Overtime

0

Labor

0

0

0

0

0

55

FICA

0

Labor

0

0

0

0

0

56

Unemployment Taxes

0

Labor

0

0

0

0

0

57

Employer Pension Contribution

0

Labor

0

0

0

0

0

58

Health/Life Insurance

0

Health

0

0

0

0

0

59

Workers Compensation

0

WComp

0

0

0

0

0

60

Travel and Training

0

Inflation

0

0

0

0

0

61

Telephone and Fax

0

Inflation

0

0

0

0

0

62

Electric

0

Utility-S

0

0

0

0

0

63

General Liability Insurance

0

Insurance

0

0

0

0

0

64

Comprehensive Auto Insurance

0

Insurance

0

0

0

0

0

65

Other Insurance

0

Insurance

0

0

0

0

0


Line Amended [1] Escalation Budgeted Projected Fiscal Year Ending September 30,

No. Description 2016 Reference [2] 2017 2018 2019 2020 2021

66

Repairs & Maintenance

0

Repairs

0

0

0

0

0

67

Other Contract Services

0

Inflation

0

0

0

0

0

68

Vehicle Fuel

0

Fuel

0

0

0

0

0

69

Vehicle Maintenance

0

Repairs

0

0

0

0

0

70

Licenses & Permits

0

Inflation

0

0

0

0

0

71

Chemicals

0

Chem-S

0

0

0

0

0

72

Other Materials

0

Comm-S

0

0

0

0

0

73

Uniforms/Clothing Allowance

0

Inflation

0

0

0

0

0

74

Memberships/Periodicals/Books

0

Inflation

0

0

0

0

0

75

TOTAL WASTEWATER COLLECTION DEPARTMENT

$0

$0

$0

$0

$0

$0

CUSTOMER SERVICE / ADMINISTRATION

76

Salaries and Wages

$288,127

Labor

$312,802

$323,750

$335,081

$346,809

$358,947

77

Overtime

1,640

Labor

1,794

1,857

1,922

1,989

2,058

78

FICA

22,167

Labor

24,067

24,909

25,781

26,683

27,617

79

Unemployment Taxes

531

Labor

999

1,034

1,070

1,107

1,146

80

Employer Pension Contribution

17,288

Labor

18,190

18,827

19,486

20,168

20,873

81

Health/Life Insurance

66,186

Health

73,026

78,868

85,177

91,991

99,351

82

Workers Compensation

724

WComp

786

826

867

910

956

83

Legal Services

31,305

Inflation

22,067

22,597

23,139

23,695

24,263

84

Legal Services - Sewer Assessments

0

Inflation

0

0

0

0

0

85

Other Professional Services

14,883

Inflation

770

788

807

827

846

86

Accounting/Auditing

17,896

Inflation

17,896

18,325

18,765

19,215

19,677

87

Engineering Services

172,424

Inflation

93,416

95,658

97,954

100,305

102,712

88

Engineering Services - SRF

0

Inflation

0

0

0

0

0

89

Travel and Training

15,606

Inflation

15,606

15,981

16,364

16,757

17,159

90

Telephone and Fax

2,033

Inflation

2,114

2,165

2,217

2,270

2,325

91

Postage & Freight

22,803

Cust-Water

23,715

24,587

25,487

26,416

27,375

92

General Liability Insurance

1,719

Insurance

1,925

2,021

2,122

2,229

2,340

93

Comprehensive Auto Insurance

342

Insurance

382

401

422

443

465

94

Other Insurance

19,511

Insurance

21,853

22,945

24,093

25,297

26,562

95

Other Contract Services

14,261

Inflation

14,831

15,187

15,552

15,925

16,307

96

Repairs & Maintenance

31,321

Repairs

16,640

17,140

17,654

18,183

18,729

97

Vehicle Fuel

107

Fuel

118

123

130

136

143

98

Vehicle Maintenance

534

Repairs

377

388

400

412

424

99

Office Supplies

14,073

Cust-Water

14,636

15,174

15,730

16,303

16,895

100

Misc. Office Expense

16,378

Inflation

17,033

17,442

17,861

18,289

18,728

101

Misc. Bank Fees

1,993

Cust-Water

2,072

2,148

2,227

2,308

2,392

102

Misc. Expense

337

Inflation

351

359

368

377

386

103

Advertising

1,862

Cust-Water

1,936

2,007

2,081

2,157

2,235

104

Licenses and Permits

670

Inflation

696

713

730

748

766

105

Memberships/Periodicals/Books

4,167

Inflation

4,333

4,437

4,544

4,653

4,765

106

Arrowhead Assessment Exp.

1,377

Inflation

1,377

1,410

1,444

1,479

1,514

107

Board Member Pay

0

Labor

0

0

0

0

0

108

Maintenance Reserve

0

Eliminate

0

0

0

0

0

109

Bad Debt Expense [3]

15,256

Calculated

16,703

18,285

20,014

21,905

23,974

110

Contingency [4]

0

Calculated

0

0

0

0

0

111

TOTAL CUSTOMER SERVICE / ADMINISTRATION

$797,519

$722,513

$750,354

$779,486

$809,985

$841,930

MAINTENANCE DEPARTMENT

112

Salaries and Wages

$175,688

Labor

$173,981

$180,071

$186,373

$192,896

$199,648

113

Overtime

12,809

Labor

12,432

12,867

13,317

13,783

14,266

114

FICA

14,420

Labor

14,260

14,760

15,276

15,811

16,364

115

Unemployment Taxes

187

Labor

231

239

248

256

265

116

Employer Pension Contribution

10,541

Labor

10,439

10,804

11,183

11,574

11,979

117

Health/Life Insurance

49,400

Health

60,794

65,657

70,910

76,582

82,709

118

Workers Compensation

6,465

WComp

9,693

10,178

10,687

11,221

11,782

119

Travel and Training

5,906

Inflation

6,891

7,056

7,225

7,399

7,576

120

Telephone and Fax

780

Inflation

811

831

851

871

892

121

General Liability Insurance

1,096

Insurance

1,227

1,288

1,353

1,420

1,491

122

Comprehensive Auto Insurance

3,295

Insurance

3,690

3,874

4,068

4,272

4,485

123

Repairs & Maintenance

7,262

Repairs

6,312

6,501

6,696

6,897

7,104

124

Other Contract Services

2,387

Inflation

2,483

2,542

2,603

2,666

2,730

125

Vehicle Fuel

4,696

Fuel

5,165

5,423

5,695

5,979

6,278

126

Vehicle Maintenance

8,076

Repairs

8,399

8,651

8,911

9,178

9,454

127

Licenses and Permits

339

Inflation

353

361

370

379

388

128

Other Materials

14,626

Inflation

10,357

10,605

10,860

11,121

11,387

129

Uniforms/Clothing Allowance

886

Inflation

1,034

1,058

1,084

1,110

1,136

130

Memberships/Periodicals/Books

229

Inflation

238

243

249

255

261

131

TOTAL MAINTENANCE DEPARTMENT

$319,088

$328,790

$343,012

$357,959

$373,671

$390,197


Line Amended [1] Escalation Budgeted Projected Fiscal Year Ending September 30,

No. Description 2016 Reference [2] 2017 2018 2019 2020 2021

132

DEPRECIATION

$0

Eliminate

$0

$0

$0

$0

$0

133

TOTAL OPERATING EXPENSES

$3,024,596

$3,063,805

$3,198,326

$3,339,803

$3,488,660

$3,645,349

134

Annual Rate of Change

N/A

1.30%

4.39%

4.42%

4.46%

4.49%


Footnotes:

  1. Amounts based on the adopted budgets as provided by District staff, which were allocated between the water and wastewater systems as shown in Table 3.

  2. Escalation attributes derived from Table 7.

  3. Amount provides a 0.5% allowance for uncollectible accounts.

  4. Amount provides a 1.0% allowance for unforeseen expenses.


Line Amended [1] Escalation Budgeted Projected Fiscal Year Ending September 30,

No. Description 2016 Reference [2] 2017 2018 2019 2020 2021


WATER TREATMENT AND DISTRIBUTION


1

Salaries and Wages

$0

Labor

$0

$0

$0

$0

$0

2

Overtime

0

Labor

0

0

0

0

0

3

FICA

0

Labor

0

0

0

0

0

4

Unemployment Taxes

0

Labor

0

0

0

0

0

5

Employer Pension Contribution

0

Labor

0

0

0

0

0

6

Health/Life Insurance

0

Health

0

0

0

0

0

7

Workers Compensation

0

WComp

0

0

0

0

0

8

Travel and Training

0

Inflation

0

0

0

0

0

9

Telephone and Fax

0

Inflation

0

0

0

0

0

10

Electric---All Other

0

Utility-W

0

0

0

0

0

11

General Liability Insurance

0

Insurance

0

0

0

0

0

12

Comprehensive Auto Insurance

0

Insurance

0

0

0

0

0

13

Other Insurance

0

Insurance

0

0

0

0

0

14

Repairs & Maintenance

0

Repairs

0

0

0

0

0

15

Other Contract Services

0

Inflation

0

0

0

0

0

16

Vehicle Fuel

0

Fuel

0

0

0

0

0

17

Vehicle Maintenance

0

Repairs

0

0

0

0

0

18

Licenses and Permits

0

Inflation

0

0

0

0

0

19

Chemicals

0

Chem-W

0

0

0

0

0

20

Other Materials

0

Comm-W

0

0

0

0

0

21

Laboratory Fees

0

Comm-W

0

0

0

0

0

22

Uniforms/Clothing Allowance

0

Inflation

0

0

0

0

0

23

Memberships/Periodicals/Books

0

Inflation

0

0

0

0

0

24

TOTAL TREATMENT AND DISTRIBUTION

$0

$0

$0

$0

$0

$0

WASTEWATER TREATMENT

25

Salaries and Wages

$538,848

Labor

$526,074

$544,487

$563,544

$583,268

$603,682

26

Overtime

25,324

Labor

26,707

27,642

28,609

29,611

30,647

27

FICA

43,159

Labor

42,288

43,768

45,300

46,885

48,526

28

Unemployment Taxes

1,152

Labor

1,941

2,009

2,079

2,152

2,227

29

Employer Pension Contribution

32,331

Labor

31,564

32,669

33,812

34,996

36,220

30

Health/Life Insurance

148,039

Health

171,566

185,291

200,115

216,124

233,414

31

Workers Compensation

19,351

WComp

28,745

30,182

31,691

33,276

34,940

32

Travel and Training

18,000

Inflation

18,000

18,432

18,874

19,327

19,791

33

Telephone and Fax

3,570

Inflation

3,713

3,802

3,893

3,987

4,082

34

Electric

218,556

Utility-S

240,412

254,969

270,380

286,696

303,966

35

Section 8 Electric

7,947

Utility-S

8,742

9,271

9,832

10,425

11,053

36

General Liability Insurance

17,911

Insurance

20,060

21,063

22,116

23,222

24,383

37

Comprehensive Auto Insurance

4,463

Insurance

4,999

5,249

5,511

5,787

6,076

38

Other Insurance

77,069

Insurance

86,317

90,633

95,164

99,923

104,919

39

Section 8 Field Maintenance

15,443

Repairs

16,061

16,543

17,039

17,550

18,077

40

Repairs & Maintenance

144,554

Repairs

125,967

129,746

133,638

137,648

141,777

41

Section 8 Repairs

13,952

Repairs

14,510

14,945

15,394

15,855

16,331

42

Other Contract Services

68,236

Inflation

70,966

72,669

74,413

76,199

78,028

43

Vehicle Fuel

9,879

Fuel

10,867

11,410

11,981

12,580

13,209

44

Vehicle Maintenance

14,072

Repairs

14,635

15,074

15,526

15,992

16,472

45

Licenses and Permits

11,747

Inflation

12,217

12,510

12,810

13,118

13,433

46

Chemicals

67,541

Chem-S

74,295

81,045

88,399

96,411

105,140

47

Other Materials

49,109

Comm-S

50,170

51,890

53,664

55,493

57,379

48

Laboratory Fees

48,826

Comm-S

37,432

38,715

40,039

41,404

42,811

49

Residuals Management

96,203

Comm-S

97,460

100,802

104,248

107,801

111,465

50

Uniforms/Clothing Allowance

2,400

Inflation

2,400

2,458

2,517

2,577

2,639

51

Memberships/Periodicals/Books

613

Inflation

638

653

669

685

701

52

TOTAL WASTEWATER TREATMENT

$1,698,295

$1,738,746

$1,817,928

$1,901,260

$1,988,991

$2,081,390

WASTEWATER COLLECTION DEPARTMENT

53

Salaries and Wages

$300,363

Labor

$334,054

$345,746

$357,847

$370,372

$383,335

54

Overtime

30,361

Labor

34,773

35,990

37,250

38,553

39,903

55

FICA

25,300

Labor

28,215

29,203

30,225

31,282

32,377

56

Unemployment Taxes

519

Labor

892

923

956

989

1,024

57

Employer Pension Contribution

18,022

Labor

20,043

20,745

21,471

22,222

23,000

58

Health/Life Insurance

106,045

Health

119,235

128,774

139,076

150,202

162,218

59

Workers Compensation

11,344

WComp

19,179

20,138

21,145

22,202

23,312

60

Travel and Training

12,000

Inflation

12,000

12,288

12,583

12,885

13,194

61

Telephone and Fax

2,069

Inflation

2,151

2,203

2,255

2,310

2,365

62

Electric

36,932

Utility-S

40,625

43,085

45,689

48,446

51,364

63

General Liability Insurance

17,911

Insurance

20,060

21,063

22,116

23,222

24,383

64

Comprehensive Auto Insurance

5,206

Insurance

5,831

6,123

6,429

6,750

7,088

65

Other Insurance

1,201

Insurance

1,345

1,412

1,483

1,557

1,635


Line Amended [1] Escalation Budgeted Projected Fiscal Year Ending September 30,

No. Description 2016 Reference [2] 2017 2018 2019 2020 2021

66

Repairs & Maintenance

93,289

Repairs

70,446

72,559

74,736

76,978

79,288

67

Other Contract Services

6,394

Inflation

6,650

6,810

6,973

7,140

7,312

68

Vehicle Fuel

13,215

Fuel

14,537

15,264

16,027

16,828

17,670

69

Vehicle Maintenance

46,950

Repairs

48,828

50,293

51,802

53,356

54,956

70

Licenses & Permits

8,306

Inflation

9,306

9,529

9,758

9,992

10,232

71

Chemicals

1,596

Chem-S

1,755

1,914

2,088

2,277

2,484

72

Other Materials

59,636

Comm-S

44,670

46,202

47,781

49,410

51,089

73

Uniforms/Clothing Allowance

1,800

Inflation

1,800

1,843

1,887

1,933

1,979

74

Memberships/Periodicals/Books

405

Inflation

421

431

441

452

463

75

TOTAL WASTEWATER COLLECTION DEPARTMENT

$798,864

$836,816

$872,537

$910,017

$949,359

$990,670

CUSTOMER SERVICE / ADMINISTRATION

76

Salaries and Wages

$339,592

Labor

$368,674

$381,578

$394,933

$408,756

$423,062

77

Overtime

1,932

Labor

2,114

2,188

2,265

2,344

2,426

78

FICA

26,127

Labor

28,365

29,358

30,386

31,449

32,550

79

Unemployment Taxes

626

Labor

1,177

1,218

1,261

1,305

1,351

80

Employer Pension Contribution

20,375

Labor

21,439

22,189

22,966

23,770

24,602

81

Health/Life Insurance

78,009

Health

86,069

92,955

100,391

108,423

117,096

82

Workers Compensation

854

WComp

927

973

1,022

1,073

1,126

83

Legal Services

29,695

Inflation

20,933

21,435

21,950

22,476

23,016

84

Legal Services - Sewer Assessments

0

Inflation

0

0

0

0

0

85

Other Professional Services

14,117

Inflation

730

748

766

784

803

86

Accounting/Auditing

26,104

Inflation

26,104

26,731

27,372

28,029

28,702

87

Engineering Services

62,356

Inflation

33,784

34,594

35,425

36,275

37,145

88

Engineering Services - SRF

0

Inflation

0

0

0

0

0

89

Travel and Training

18,394

Inflation

18,394

18,835

19,287

19,750

20,224

90

Telephone and Fax

1,928

Inflation

2,006

2,054

2,103

2,154

2,205

91

Postage & Freight

21,631

Cust-Sewer

22,496

23,338

24,208

25,106

26,033

92

General Liability Insurance

2,026

Insurance

2,269

2,382

2,501

2,627

2,758

93

Comprehensive Auto Insurance

402

Insurance

451

473

497

522

548

94

Other Insurance

22,997

Insurance

25,756

27,044

28,396

29,816

31,307

95

Other Contract Services

16,808

Inflation

17,481

17,900

18,330

18,770

19,220

96

Repairs & Maintenance

36,915

Repairs

19,613

20,201

20,807

21,431

22,074

97

Vehicle Fuel

126

Fuel

138

145

153

160

168

98

Vehicle Maintenance

629

Repairs

444

457

471

485

500

99

Office Supplies

13,350

Cust-Sewer

13,884

14,404

14,940

15,495

16,067

100

Misc. Office Expense

19,304

Inflation

20,076

20,558

21,051

21,556

22,074

101

Misc. Bank Fees

1,890

Cust-Sewer

1,966

2,039

2,115

2,194

2,275

102

Misc. Expense

398

Inflation

413

423

433

444

454

103

Advertising

1,766

Cust-Sewer

1,837

1,905

1,977

2,050

2,126

104

Licenses and Permits

789

Inflation

821

840

861

881

902

105

Memberships/Periodicals/Books

4,911

Inflation

5,108

5,230

5,356

5,484

5,616

106

Arrowhead Assessment Exp.

1,623

Inflation

1,623

1,662

1,702

1,743

1,784

107

Board Member Pay

0

Labor

0

0

0

0

0

108

Maintenance Reserve

0

Eliminate

0

0

0

0

0

109

Bad Debt Expense [3]

25,145

Calculated

26,037

26,957

27,907

28,887

29,900

110

Contingency [4]

0

Calculated

0

0

0

0

0

111

TOTAL CUSTOMER SERVICE / ADMINISTRATION

$790,820

$771,127

$800,818

$831,831

$864,238

$898,115

MAINTENANCE DEPARTMENT

112

Salaries and Wages

$181,260

Labor

$179,499

$185,781

$192,283

$199,013

$205,979

113

Overtime

13,216

Labor

12,826

13,275

13,740

14,221

14,718

114

FICA

14,877

Labor

14,713

15,228

15,761

16,312

16,883

115

Unemployment Taxes

192

Labor

239

247

256

265

274

116

Employer Pension Contribution

10,876

Labor

10,770

11,147

11,537

11,941

12,359

117

Health/Life Insurance

50,966

Health

62,721

67,739

73,158

79,011

85,332

118

Workers Compensation

6,671

WComp

10,001

10,501

11,026

11,577

12,156

119

Travel and Training

6,094

Inflation

7,109

7,280

7,455

7,634

7,817

120

Telephone and Fax

805

Inflation

837

857

878

899

920

121

General Liability Insurance

1,130

Insurance

1,266

1,329

1,396

1,466

1,539

122

Comprehensive Auto Insurance

3,399

Insurance

3,807

3,997

4,197

4,407

4,627

123

Repairs & Maintenance

7,492

Repairs

6,512

6,707

6,909

7,116

7,329

124

Other Contract Services

2,463

Inflation

2,561

2,623

2,686

2,750

2,816

125

Vehicle Fuel

4,844

Fuel

5,329

5,595

5,875

6,169

6,477

126

Vehicle Maintenance

8,333

Repairs

8,666

8,926

9,193

9,469

9,753

127

Licenses and Permits

350

Inflation

364

373

382

391

400

128

Other Materials

15,089

Inflation

10,685

10,942

11,204

11,473

11,749

129

Uniforms/Clothing Allowance

914

Inflation

1,066

1,092

1,118

1,145

1,173

130

Memberships/Periodicals/Books

236

Inflation

245

251

257

263

270

131

TOTAL MAINTENANCE DEPARTMENT

$329,207

$339,216

$353,890

$369,310

$385,521

$402,571


Line Amended [1] Escalation Budgeted Projected Fiscal Year Ending September 30,

No. Description 2016 Reference [2] 2017 2018 2019 2020 2021

132

DEPRECIATION

$0

Eliminate

$0

$0

$0

$0

$0

133

TOTAL WASTEWATER OPERATING EXPENSES

$3,617,186

$3,685,905

$3,845,172

$4,012,417

$4,188,109

$4,372,745

134

Annual Rate of Change

N/A

1.90%

4.32%

4.35%

4.38%

4.41%


Footnotes:

  1. Amounts based on the adopted budgets as provided by District staff, which were allocated between the water and wastewater systems as shown in Table 3.

  2. Escalation attributes derived from Table 7.

  3. Amount provides a 0.5% allowance for uncollectible accounts.

  4. Amount provides a 1.0% allowance for unforeseen expenses.

Table 7

Immokalee Water and Sewer District Water and Wastewater Revenue Sufficiency Study


Development of Price Escalation Attributes



Line Escalation

No. Description Reference 2018 2019 2020 2021


1

Constant Factor

Constant

1.0000

1.0000

1.0000

1.0000

2

General Inflation [1]

Inflation

1.0240

1.0240

1.0240

1.0240

3

Fuel

Fuel

1.0500

1.0500

1.0500

1.0500

4

Electricity

Utilities

1.0500

1.0500

1.0500

1.0500

5

Chemicals

Chemicals

1.0800

1.0800

1.0800

1.0800

6

Repairs & Maintenance

Repairs

1.0300

1.0300

1.0300

1.0300

7

Labor

Labor

1.0350

1.0350

1.0350

1.0350

8

Health Insurance

Health

1.0800

1.0800

1.0800

1.0800

9

Workers' Compensation Insurance

WComp

1.0500

1.0500

1.0500

1.0500

10

Property/General Insurance Liability

Insurance

1.0500

1.0500

1.0500

1.0500

11

Water Rate Revenue

WRevenue

1.0085

1.0084

1.0084

1.0083

12

Sewer Rate Revenue

SRevenue

1.0099

1.0098

1.0097

1.0096

13

Customer Growth + Inflation - Water

Cust-Water

1.0368

1.0366

1.0364

1.0363

14

Customer Growth + Inflation - Sewer

Cust-Sewer

1.0374

1.0373

1.0371

1.0369

15

Commodity/Inflation - Water

Comm-W

1.0331

1.0330

1.0329

1.0328

16

Commodity/Inflation - Sewer

Comm-S

1.0343

1.0342

1.0341

1.0340

17

Commodity/Utilities - Water

Utility-W

1.0593

1.0592

1.0591

1.0591

18

Commodity/Utilities - Sewer

Utility-S

1.0605

1.0604

1.0603

1.0602

19

Commodity/Chemicals - Water

Chem-W

1.0896

1.0895

1.0894

1.0893

20

Commodity/Chemicals - Sewer

Chem-S

1.0909

1.0907

1.0906

1.0905

20

Water Customer Growth

W-Growth

1.0125

1.0123

1.0122

1.0120

21

Wastewater Customer Growth

WW-Growth

1.0131

1.0130

1.0128

1.0126

21

Marginal Escalator

Marginal

1.0100

1.0100

1.0100

1.0100

22

Elimination Factor

Eliminate

0.0000

0.0000

0.0000

0.0000


image

[1] Inflation figures obtained from the "The Budget and Economic Outlook: An Update" published by the Congressional Budget Office as of January 2016.


Line Project Funding Budgeted Adjusted Projected Fiscal Year Ending September 30,

No. Description ID Source 2016 Adjustments 2016 2017 2018 2019 2020 2021 Total


WATER PLANT

1

Replacement AC Water Mains

W-01

UOR

$13,000

$0

$13,000

$0

$0

$0

$0

$0

$13,000

2

Replacement AC Water Mains - Construction

W-01

2018 USDA WLoan

8,567,000

0

8,567,000

8,567,000

0

0

0

0

17,134,000

3

Replacement AC Water Mains - Construction

W-01

2018 USDA WGrant

0

0

0

2,031,950

2,031,950

0

0

0

4,063,900

4

Watermain Relocation - Construction

W-02

Capital Fund

180,000

0

180,000

0

0

0

0

0

180,000

5

Madison & Heritage Watermain Loop - Engineering

W-03

Capital Fund

4,500

(4,500)

0

0

4,500

0

0

0

4,500

6

Madison & Heritage Watermain Loop - Design Engineering

W-03

Capital Fund

60,000

(60,000)

0

0

60,000

0

0

0

60,000

7

Madison & Heritage Watermain Loop - Construction

W-03

Capital Fund

5,500

(5,500)

0

0

5,500

0

0

0

5,500

8

New 2.5 MGD Reverse Osmosis - Construction Engineering

W-04

UOR

0

0

0

0

0

0

100,000

300,000

400,000

9

District Wide Expansion

GP-01

UOR

0

0

0

0

0

0

0

50,000

50,000

10

Capital Outlay - Water Treatment and Distribution

TBD

Capital Fund

281,321

47,017

328,338

297,632

0

0

0

0

625,970

11

Capital Outlay - Customer Service / Admin

TBD

Capital Fund

25,020

0

25,020

37,754

0

0

0

0

62,774

12

Capital Outlay - Maintenance

TBD

Capital Fund

11,529

0

11,529

19,983

0

0

0

0

31,512

13

Assumed Average Capital Outlay

TBD

Capital Fund

0

0

0

0

150,000

150,000

150,000

150,000

600,000

14

Assumed Average Additional Maintenance

TBD

Maintenance Fund

0

0

0

0

50,000

50,000

50,000

50,000

200,000

15

Total Water Plant Costs

$9,147,870

($22,983)

$9,124,887

$10,954,319

$2,301,950

$200,000

$300,000

$550,000

$23,431,155


16

WASTEWATER PLANT

WWTP DIW Piping Moification - Design Engineering


WW-00


Maintenance Fund


$9,948


($9,948)


$0


$0


$0


$0


$0


$0


$0

17

WWTP DIW Piping Moification - Construction

WW-00

Maintenance Fund

158,612

(158,612)

0

0

0

0

0

0

0

18

WWTP DIW Piping Moification - Construction Engineering

WW-00

Maintenance Fund

4,349

(4,349)

0

0

0

0

0

0

0

19

Lift Station Improvements & Rehabilitation - Design Engineering

WW-01

Maintenance Fund

180,000

0

180,000

0

0

0

0

0

180,000

20

Lift Station W Dedicated Force Main - Construction

WW-02

Maintenance Fund

160,000

0

160,000

0

0

0

0

0

160,000

21

Lift Station W Dedicated Force Main - Construction Engineering

WW-02

Maintenance Fund

3,200

0

3,200

0

0

0

0

0

3,200

22

Lift Station W Dedicated Force Main - Design Engineering

WW-02

Maintenance Fund

9,500

0

9,500

0

0

0

0

0

9,500

23

Rehab Three Existing Clarifiers - Construction

WW-03

Maintenance Fund

0

0

0

12,000

0

0

0

0

12,000

24

Rehab Three Existing Clarifiers - Construction

WW-03

Maintenance Fund

0

0

0

450,000

450,000

0

0

0

900,000

25

Rehab Three Existing Clarifiers - Construction Engineering

WW-03

Maintenance Fund

0

0

0

18,000

18,000

0

0

0

36,000

26

Clay Pipe Sewer - Design Engineering

WW-04

Maintenance Fund

3,000

0

3,000

3,000

3,000

3,000

3,000

3,000

18,000

27

Clay Pipe Sewer - Construction

WW-04

Maintenance Fund

240,000

0

240,000

240,000

240,000

240,000

240,000

240,000

1,440,000

28

Clay Pipe Sewer - Construction

WW-04

Maintenance Fund

6,000

0

6,000

6,000

6,000

6,000

6,000

6,000

36,000

29

Clay Pipe Sewer- Construction Engineering

WW-04

Maintenance Fund

0

0

0

0

0

0

0

0

0

30

Line 56 Manholes Through Systems - Design Engineering

WW-05

Maintenance Fund

0

0

0

0

2,000

2,000

2,000

0

6,000

31

Line 56 Manholes Through Systems - Construction

WW-05

Maintenance Fund

0

0

0

0

55,000

55,000

55,000

0

165,000

32

Line 56 Manholes Through Systems - Construction

WW-05

Maintenance Fund

0

0

0

0

3,000

3,000

3,000

0

9,000

33

Line 56 Manholes Through Systems - Construction Engineering

WW-05

Maintenance Fund

0

0

0

0

0

0

0

0

0

34

Rehab Lift Station - Design Engineering

WW-06

USDA-B1

0

0

0

0

0

15,000

0

0

15,000

35

Rehab Lift Station - Construction

WW-06

USDA-B1

0

0

0

0

0

600,000

0

0

600,000

36

Rehab Lift Station - Construction

WW-06

USDA-G1

0

0

0

0

0

600,000

0

0

600,000

37

Rehab Lift Station - Construction Engineering

WW-06

USDA-B1

0

0

0

0

0

15,000

0

0

15,000

38

Public Access Reuse Water System - Design Engineering

WW-07

UOR

0

0

0

0

5,000

15,000

5,000

0

25,000

39

Public Access Reuse Water System - Construction

WW-07

USDA-B2

0

0

0

0

0

0

1,900,000

0

1,900,000

40

Public Access Reuse Water System - Construction

WW-07

USDA-B2

0

0

0

0

0

0

75,000

0

75,000

41

District Wide Expansion

GP-01

UOR

0

0

0

0

0

0

0

50,000

50,000

42

Capital Outlay - Wastewater Treatment (I of II)

TBD

Capital Fund

135,425

0

135,425

76,040

0

0

0

0

211,465

43

Capital Outlay - Wastewater Treatment (II of II)

TBD

Maintenance Fund

164,943

16,519

181,462

0

0

0

0

0

181,462

44

Capital Outlay - Wastewater Collection (I of II)

TBD

Capital Fund

91,569

0

91,569

63,401

0

0

0

0

154,970

45

Capital Outlay - Wastewater Collection (II of II)

TBD

Maintenance Fund

120,000

0

120,000

256,887

0

0

0

0

376,887

46

Capital Outlay - Customer Service / Admin

TBD

Capital Fund

25,020

0

25,020

37,754

0

0

0

0

62,774

47

Capital Outlay - Maintenance

TBD

Capital Fund

11,529

0

11,529

19,983

0

0

0

0

31,512

48

Assumed Average Capital Outlay

TBD

Capital Fund

0

0

0

0

150,000

150,000

150,000

150,000

600,000

49

Assumed Average Additional Maintenance

TBD

Maintenance Fund

0

0

0

0

150,000

150,000

150,000

150,000

600,000

50

Total Wastewater Plant Costs

$1,323,095

($156,390)

$1,166,705

$1,183,065

$1,082,000

$1,854,000

$2,589,000

$599,000

$8,473,769

51

TOTAL CAPITAL IMPROVEMENT PROJECTS

$10,470,964

($179,373)

$10,291,591

$12,137,383

$3,383,950

$2,054,000

$2,889,000

$1,149,000

$31,904,924


FUNDING SOURCES


Line Project Funding Budgeted Adjusted Projected Fiscal Year Ending September 30,

No. Description ID Source 2016 Adjustments 2016 2017 2018 2019 2020 2021 Total

Water System

52

Undesignated Operating Reserves

UOR

$13,000

$0 $13,000

$0 $0

$0

$100,000

$350,000

$463,000

53

Designated Operating Reserves

DOR

0

0 0

0 0

0

0

0

0

54

Designated Vehicle Replacement and Capital Equipment Fund

Capital Fund

567,870

(22,983) 544,887

355,369 220,000

150,000

150,000

150,000

1,570,255

55

Designated Maintenance Reserve Fund

Maintenance Fund

0

0 0

0 50,000

50,000

50,000

50,000

200,000

56

DEP Injection Well Reserve Fund

Injection Well

0

0 0

0 0

0

0

0

0

57

Existing Construction Fund

Construction Fund

0

0 0

0 0

0

0

0

0

58

Rate Revenue

Revenue Fund

0

0 0

0 0

0

0

0

0

59

USDA / Water Grant1 (Proposed)

USDA-G1

0

0 0

0 0

0

0

0

0

60

USDA / Water Loan 1 (Proposed)

USDA-B1

0

0 0

0 0

0

0

0

0

61

USDA Water Grant 2 (Proposed)

USDA-G2

0

0 0

0 0

0

0

0

0

62

USDA Water Loan 2 (Proposed)

USDA-B2

0

0 0

0 0

0

0

0

0

63

USDA Water Grant 3 (Proposed)

USDA-G3

0

0 0

0 0

0

0

0

0

64

USDA Water Loan 3 (Proposed)

USDA-B3

0

0 0

0 0

0

0

0

0

65

FDEP SRF 1 (Proposed)

SRF1

0

0 0

0 0

0

0

0

0

66

FDEP SRF 2 (Proposed)

SRF2

0

0 0

0 0

0

0

0

0

66

Existing USDA Water Grant 2018

2018 USDA WGrant

0

0 0

2,031,950 2,031,950

0

0

0

4,063,900

67

Existing USDA Water Loan 2018

2018 USDA WLoan

8,567,000

0 8,567,000

8,567,000 0

0

0

0

17,134,000

68

To Be Determined at a later date

TBD

0

0 0

0 0

0

0

0

0

69

Subtotal Water System

$9,147,870

($22,983) $9,124,887

$10,954,319 $2,301,950

$200,000

$300,000

$550,000

$23,431,155

Wastewater System

70

Undesignated Operating Reserves

UOR

$0

$0 $0

$0 $5,000

$15,000

$5,000

$50,000

$75,000

71

Designated Operating Reserves

DOR

0

0 0

0 0

0

0

0

0

72

Designated Vehicle Replacement and Capital Equipment Fund

Capital Fund

263,543

0 263,543

197,178 150,000

150,000

150,000

150,000

1,060,720

73

Designated Maintenance Reserve Fund

Maintenance Fund

1,059,552

(156,390) 903,162

985,887 927,000

459,000

459,000

399,000

4,133,049

74

DEP Injection Well Reserve Fund

Injection Well

0

0 0

0 0

0

0

0

0

75

Existing Construction Fund

Construction Fund

0

0 0

0 0

0

0

0

0

76

Rate Revenue

Revenue Fund

0

0 0

0 0

0

0

0

0

77

USDA / Wastewater Grant1 (Proposed)

USDA-G1

0

0 0

0 0

600,000

0

0

600,000

78

USDA / Wastewater Loan 1 (Proposed)

USDA-B1

0

0 0

0 0

630,000

0

0

630,000

79

USDA Wastewater Grant 2 (Proposed)

USDA-G2

0

0 0

0 0

0

0

0

0

80

USDA Wastewater Loan 2 (Proposed)

USDA-B2

0

0 0

0 0

0

1,975,000

0

1,975,000

81

USDA Wastewater Grant 3 (Proposed)

USDA-G3

0

0 0

0 0

0

0

0

0

82

USDA Wastewater Loan 3 (Proposed)

USDA-B3

0

0 0

0 0

0

0

0

0

83

FDEP SRF 1 (Proposed)

SRF1

0

0 0

0 0

0

0

0

0

84

FDEP SRF 2 (Proposed)

SRF2

0

0 0

0 0

0

0

0

0

84

Existing USDA Wastewater Grant 2018

2018 USDA SGrant

0

0 0

0 0

0

0

0

0

85

Existing USDA Wastewater Loan 2018

2018 USDA SLoan

0

0 0

0 0

0

0

0

0

86

To Be Determined at a later date

TBD

0

0 0

0 0

0

0

0

0

87

Subtotal Wastewater System

$1,323,095

($156,390) $1,166,705

$1,183,065 $1,082,000

$1,854,000

$2,589,000

$599,000

$8,473,769


Water and Wastewater Systems

88

Undesignated Operating Reserves

UOR

$13,000

$0 $13,000

$0 $5,000

$15,000

$105,000

$400,000

$538,000

89

Designated Operating Reserves

DOR

0

0 0

0 0

0

0

0

0

90

Designated Vehicle Replacement and Capital Equipment Fund

Capital Fund

831,412

(22,983) 808,429

552,546 370,000

300,000

300,000

300,000

2,630,975

91

Designated Maintenance Reserve Fund

Maintenance Fund

1,059,552

(156,390) 903,162

985,887 977,000

509,000

509,000

449,000

4,333,049

92

DEP Injection Well Reserve Fund

Injection Well

0

0 0

0 0

0

0

0

0

93

Existing Construction Fund

Construction Fund

0

0 0

0 0

0

0

0

0

94

Rate Revenue

Revenue Fund

0

0 0

0 0

0

0

0

0

95

USDA Grant 1 (Proposed)

USDA-G1

0

0 0

0 0

600,000

0

0

600,000

96

USDA Loan 1 (Proposed)

USDA-B1

0

0 0

0 0

630,000

0

0

630,000

97

USDA Grant 2 (Proposed)

USDA-G2

0

0 0

0 0

0

0

0

0

98

USDA Loan 2 (Proposed)

USDA-B2

0

0 0

0 0

0

1,975,000

0

1,975,000

99

USDA Grant 3 (Proposed)

USDA-G3

0

0 0

0 0

0

0

0

0

100

USDA Loan 3 (Proposed)

USDA-B3

0

0 0

0 0

0

0

0

0

101

FDEP SRF 1 (Proposed)

SRF1

0

0 0

0 0

0

0

0

0

102

FDEP SRF 2 (Proposed)

SRF2

0

0 0

0 0

0

0

0

0

102

Existing USDA Grant 2018

2018 USDA Grant

0

0 0

2,031,950 2,031,950

0

0

0

4,063,900


Line Project Funding Budgeted Adjusted Projected Fiscal Year Ending September 30,

No. Description ID Source 2016 Adjustments 2016 2017 2018 2019 2020 2021 Total

103

Existing USDA Loan 2018

2018 USDA Loan

8,567,000

0 8,567,000 8,567,000

0

0

0

0 17,134,000

104

To Be Determined at a later date

TBD

0

0 0 0

0

0

0

0 0


image

105 Total Water and Wastewater System $10,470,964 ($179,373) $10,291,591 $12,137,383 $3,383,950 $2,054,000 $2,889,000 $1,149,000 $31,904,924

image


Line Projected Fiscal Year Ending September 30,

No. Description 2016 2017 2018 2019 2020 2021


EXISTING SENIOR LIEN DEBT SERVICE


Series A Revenue Bonds

1

Annual Debt Service Payments

$127,500

$122,500

$127,500

$132,000

$126,000

$0

2

Percent Allocable to Water

0.00%

0.00%

0.00%

0.00%

0.00%

0.00%

3

Percent Allocable to Wastewater

100.00%

100.00%

100.00%

100.00%

100.00%

100.00%

4

Amounts Allocable to Water

$0

$0

$0

$0

$0

$0

5 Amounts Allocable to Wastewater 127,500 122,500 127,500 132,000 126,000 0 6 Total Annual Debt Service $127,500 $122,500 $127,500 $132,000 $126,000 $0


Series B Revenue Bonds

7

Annual Debt Service Payments

$43,550

$48,850

$43,800

$38,900

$45,150

$0

8

Percent Allocable to Water

100.00%

100.00%

100.00%

100.00%

100.00%

100.00%

9

Percent Allocable to Wastewater

0.00%

0.00%

0.00%

0.00%

0.00%

0.00%

10

Amounts Allocable to Water

$43,550

$48,850

$43,800

$38,900

$45,150

$0

11 Amounts Allocable to Wastewater 0 0 0 0 0 0 12 Total Annual Debt Service $43,550 $48,850 $43,800 $38,900 $45,150 $0


Series 1985 Revenue Bonds

13

Annual Debt Service Payments

$36,348

$36,248

$36,098

$36,898

$35,598

$36,298

14

Percent Allocable to Water

100.00%

100.00%

100.00%

100.00%

100.00%

100.00%

15

Percent Allocable to Wastewater

0.00%

0.00%

0.00%

0.00%

0.00%

0.00%

16

Amounts Allocable to Water

$36,348

$36,248

$36,098

$36,898

$35,598

$36,298

17 Amounts Allocable to Wastewater 0 0 0 0 0 0

18

Total Annual Debt Service

$36,348

$36,248

$36,098

$36,898

$35,598

$36,298


Series 1989 Revenue Bonds

19

Annual Debt Service Payments

$222,450

$222,350

$222,000

$222,400

$222,500

$222,300

20

Percent Allocable to Water

0.00%

0.00%

0.00%

0.00%

0.00%

0.00%

21

Percent Allocable to Wastewater

100.00%

100.00%

100.00%

100.00%

100.00%

100.00%

22

Amounts Allocable to Water

$0

$0

$0

$0

$0

$0

23 Amounts Allocable to Wastewater 222,450 222,350 222,000 222,400 222,500 222,300 24 Total Annual Debt Service $222,450 $222,350 $222,000 $222,400 $222,500 $222,300


Series 1990 Revenue Bonds

25

Annual Debt Service Payments

$15,050

$14,700

$15,350

$14,950

$14,550

$15,150

26

Percent Allocable to Water

0.00%

0.00%

0.00%

0.00%

0.00%

0.00%

27

Percent Allocable to Wastewater

100.00%

100.00%

100.00%

100.00%

100.00%

100.00%

28

Amounts Allocable to Water

$0

$0

$0

$0

$0

$0

29 Amounts Allocable to Wastewater 15,050 14,700 15,350 14,950 14,550 15,150

30

Total Annual Debt Service

$15,050

$14,700

$15,350

$14,950

$14,550

$15,150


Line Projected Fiscal Year Ending September 30,

No. Description 2016 2017 2018 2019 2020 2021


Series 1996 Revenue Bonds

31

Annual Debt Service Payments

$260,256

$260,336

$260,160

$259,728

$260,039

$260,043

32

Percent Allocable to Water

50.00%

50.00%

50.00%

50.00%

50.00%

50.00%

33

Percent Allocable to Wastewater

50.00%

50.00%

50.00%

50.00%

50.00%

50.00%

34

Amounts Allocable to Water

$130,128

$130,168

$130,080

$129,864

$130,019

$130,021

35 Amounts Allocable to Wastewater 130,128 130,168 130,080 129,864 130,020 130,022

36

Total Annual Debt Service

$260,256

$260,336

$260,160

$259,728

$260,039

$260,043


Series 1998 Revenue Bonds

37

Annual Debt Service Payments

$44,305

$44,585

$44,820

$44,010

$44,200

$44,345

38

Percent Allocable to Water

0.00%

0.00%

0.00%

0.00%

0.00%

0.00%

39

Percent Allocable to Wastewater

100.00%

100.00%

100.00%

100.00%

100.00%

100.00%

40

Amounts Allocable to Water

$0

$0

$0

$0

$0

$0

41 Amounts Allocable to Wastewater 44,305 44,585 44,820 44,010 44,200 44,345

42

Total Annual Debt Service

$44,305

$44,585

$44,820

$44,010

$44,200

$44,345


Series 2001 Revenue Bonds

43

Annual Debt Service Payments

$125,050

$125,250

$124,360

$124,425

$124,400

$125,285

44

Percent Allocable to Water

100.00%

100.00%

100.00%

100.00%

100.00%

100.00%

45

Percent Allocable to Wastewater

0.00%

0.00%

0.00%

0.00%

0.00%

0.00%

46

Amounts Allocable to Water

$125,050

$125,250

$124,360

$124,425

$124,400

$125,285

47 Amounts Allocable to Wastewater 0 0 0 0 0 0

48

Total Annual Debt Service

$125,050

$125,250

$124,360

$124,425

$124,400

$125,285


Series 2008 Revenue Bonds

49

Annual Debt Service Payments

$183,675

$183,619

$183,475

$183,244

$182,925

$183,519

50

Percent Allocable to Water

50.00%

50.00%

50.00%

50.00%

50.00%

50.00%

51

Percent Allocable to Wastewater

50.00%

50.00%

50.00%

50.00%

50.00%

50.00%

52

Amounts Allocable to Water

$91,838

$91,809

$91,738

$91,622

$91,463

$91,759

53 Amounts Allocable to Wastewater 91,837 91,810 91,737 91,622 91,462 91,760

54

Total Annual Debt Service

$183,675

$183,619

$183,475

$183,244

$182,925

$183,519


Series 2013 Revenue Bonds

55

Annual Debt Service Payments

$171,100

$171,875

$172,600

$173,275

$173,900

$174,475

56

Percent Allocable to Water

0.00%

0.00%

0.00%

0.00%

0.00%

0.00%

57

Percent Allocable to Wastewater

100.00%

100.00%

100.00%

100.00%

100.00%

100.00%

58

Amounts Allocable to Water

$0

$0

$0

$0

$0

$0

59 Amounts Allocable to Wastewater 171,100 171,875 172,600 173,275 173,900 174,475

60

Total Annual Debt Service

$171,100

$171,875

$172,600

$173,275

$173,900

$174,475


Line Projected Fiscal Year Ending September 30,

No. Description 2016 2017 2018 2019 2020 2021


Series 2018 Revenue Bonds

61

Annual Debt Service Payments

$0

$54,515

$654,177

$654,177

$654,177

$654,177

62

Percent Allocable to Water

100.00%

100.00%

100.00%

100.00%

100.00%

100.00%

63

Percent Allocable to Wastewater

0.00%

0.00%

0.00%

0.00%

0.00%

0.00%

64

Amounts Allocable to Water

$0

$54,515

$654,177

$654,177

$654,177

$654,177

65 Amounts Allocable to Wastewater 0 (0) 0 0 0 0 66 Total Annual Debt Service $0 $54,515 $654,177 $654,177 $654,177 $654,177


TOTAL EXISTING SENIOR LIEN DEBT SERVICE

67

Annual Debt Service Payments

$1,229,285

$1,284,828

$1,884,340

$1,884,007

$1,883,439

$1,715,592

68

Percent Allocable to Water

34.73%

37.89%

57.33%

57.11%

57.38%

60.48%

69

Percent Allocable to Wastewater

65.27%

62.11%

42.67%

42.89%

42.62%

39.52%

70

Amounts Allocable to Water

$426,914

$486,840

$1,080,253

$1,075,886

$1,080,807

$1,037,540

71 Amounts Allocable to Wastewater 802,371 797,988 804,087 808,121 802,632 678,052 72 Total Annual Debt Service $1,229,285 $1,284,828 $1,884,340 $1,884,007 $1,883,439 $1,715,592


PROPOSED SENIOR LIEN DEBT SERVICE


USDA Loan 1 (Proposed)

73

Annual Debt Service Payments

$0

$0

$0

$0

$44,062

$44,062

74

Percent Allocable to Water

0.00%

0.00%

0.00%

0.00%

0.00%

0.00%

75

Percent Allocable to Wastewater

100.00%

100.00%

100.00%

100.00%

100.00%

100.00%

76

Amounts Allocable to Water

$0

$0

$0

$0

$0

$0

  1. Amounts Allocable to Wastewater 0 0 0 0 44,062 44,062

    79

    Annual Debt Service Payments

    $0

    $0

    $0

    $0

    $0

    $141,677

    80

    Percent Allocable to Water

    0.00%

    0.00%

    0.00%

    0.00%

    0.00%

    0.00%

    81

    Percent Allocable to Wastewater

    100.00%

    100.00%

    100.00%

    100.00%

    100.00%

    100.00%

    82

    Amounts Allocable to Water

    $0

    $0

    $0

    $0

    $0

    $0

    79

    Annual Debt Service Payments

    $0

    $0

    $0

    $0

    $0

    $141,677

    80

    Percent Allocable to Water

    0.00%

    0.00%

    0.00%

    0.00%

    0.00%

    0.00%

    81

    Percent Allocable to Wastewater

    100.00%

    100.00%

    100.00%

    100.00%

    100.00%

    100.00%

    82

    Amounts Allocable to Water

    $0

    $0

    $0

    $0

    $0

    $0

  2. Total Annual Debt Service $0 $0 $0 $0 $44,062 $44,062 USDA Loan 2 (Proposed)


  1. Amounts Allocable to Wastewater 0 0 0 0 0 141,677

    85

    Annual Debt Service Payments

    $0

    $0

    $0

    $0

    $0

    $0

    86

    Percent Allocable to Water

    0.00%

    0.00%

    0.00%

    0.00%

    0.00%

    0.00%

    87

    Percent Allocable to Wastewater

    100.00%

    100.00%

    100.00%

    100.00%

    100.00%

    100.00%

    88

    Amounts Allocable to Water

    $0

    $0

    $0

    $0

    $0

    $0

    85

    Annual Debt Service Payments

    $0

    $0

    $0

    $0

    $0

    $0

    86

    Percent Allocable to Water

    0.00%

    0.00%

    0.00%

    0.00%

    0.00%

    0.00%

    87

    Percent Allocable to Wastewater

    100.00%

    100.00%

    100.00%

    100.00%

    100.00%

    100.00%

    88

    Amounts Allocable to Water

    $0

    $0

    $0

    $0

    $0

    $0

  2. Total Annual Debt Service $0 $0 $0 $0 $0 $141,677 USDA Loan 3 (Proposed)


  1. Amounts Allocable to Wastewater 0 0 0 0 0 0

  2. Total Annual Debt Service $0 $0 $0 $0 $0 $0


Line Projected Fiscal Year Ending September 30,

No. Description 2016 2017 2018 2019 2020 2021


TOTAL PROPOSED SENIOR LIEN DEBT SERVICE

91

Annual Debt Service Payments

$0

$0

$0

$0

$44,062

$185,739

92

Percent Allocable to Water

0.00%

0.00%

0.00%

0.00%

0.00%

0.00%

93

Percent Allocable to Wastewater

100.00%

100.00%

100.00%

100.00%

100.00%

100.00%

94

Amounts Allocable to Water

$0

$0

$0

$0

$0

$0

95 Amounts Allocable to Wastewater 0 0 0 0 44,062 185,739 96 Total Annual Debt Service $0 $0 $0 $0 $44,062 $185,739


TOTAL SENIOR LIEN DEBT SERVICE

97

Annual Debt Service Payments