august 21, 2017 – 5:00 p.m. – budget hearing · 2017. 8. 18. · august 21, 2017 – 5:00 p.m....

August 21, 2017 – 5:00 P.M. – Budget Hearing Lehigh Acres Municipal Services Improvement District Barrett Room 601 East County Lane Lehigh Acres, FL 33936 This meeting is open to the general public.

1. Preliminaries A. Roll Call B. Invocation & Pledge of Allegiance C. Public Comment for Agenda Items D. Move, Remove and Add Agenda Items E. Approval of Agenda F. Action on Removed Consent Item G. Approval of Consent Agenda

2. Consent Agenda 3. Action Agenda 4. Discussion Agenda

A. FY 2017 Budget Projection B. FY 2018 Personal Services Detail C. FY 2018 Debt Service D. FY 2018 Capital Outlay E. Option # 1 – No Rate Increase

1. FY 2018 Budget Overview 2. Assessment Rate Distribution 3. Five Year Budget

F. Option # 2 - $15 per acre rate increase 1. FY 2018 Budget Overview 2. Total Rate Increase by % of Parcels Affected

3. Assessment Rate Distribution 4. Five Year Budget G. FY 2007-2017 General Fund Expenditures H. Public Comment, Open Forum

5. Adjournment

NON-MAJOR FUNDS

TOTALDEBT CAPITAL INFRASTRUCTURE LAND FY2016-17

GENERAL SERVICE EQUIPMENT PROJECTS ACQUISITION projectionsREVENUES

Non-Ad Valorem Assessments - Lee $ 4,805,228 $ - $ - $ - $ - $ 4,805,228 Non-Ad Valorem Assessments - Hendry 148,000 - - - - 148,000 Uncollectible Allowance - - - - - Discount on Assessments (134,987) - - - - (134,987) Non-Ad Valorem Assessments - PY 42,274 - - - - 42,274 Non-Ad Valorem Assessments Int & Pen 58,534 - - - - 58,534 Permits - - 15,000 - - 15,000 Interest 9,358 494 - - - 9,852 Miscellaneous 17,972 - 15,000 1,928 - 34,901 Intergovernmental Revenue 2,145,000 - - 1,624,800 - 3,769,800

Total Revenues 7,091,379 494 30,000 1,626,728 - 8,748,601

EXPENDITURESAdministration & Finance

Personal Services 914,055 - - - - 914,055 Operating & Capital Expenditures 586,956 - - - - 586,956

Stormwater OperationsPersonal Services 1,548,148 - - - 1,548,148 Operating & Capital Expenditures 497,862 - 175,765 - 673,627

Contingencies - - - - - - Debt Service - 6,423,732 69,061 - - 6,492,793 Capital Projects - - - 3,446,957 156,500 3,603,457

Total Expenditures 3,547,022 6,423,732 244,826 3,446,957 156,500 13,819,037

Excess of revenues over (under) expenditures 3,544,358 (6,423,238) (214,826) (1,820,229) (156,500) (5,070,435)

OTHER FINANCING SOURCES (USES)Transfers in from General Fund - 964,834 100,807 3,273,408 49,452 4,388,501 Transfers in from Debt Service Fund - - - - - - Transfers in from Capital Projects Fund - - - - - - Transfers out to General Fund - - - - - - Transfers out to Debt Service Fund (964,834) - - - - (964,834) Transfers out to Capital Projects Fund (3,273,408) - - - - (3,273,408) Transfers out to Land Acquisition Fund (49,452) - - - - (49,452) Transfers out Capital Equipment R & R Fund (100,807) - - - - (100,807) Sale of Capital Assets - - 16,300 - - 16,300 Note Proceeds - 5,457,854 - - - 5,457,854

Total other financing sources and uses (4,388,501) 6,422,688 117,107 3,273,408 49,452 5,474,154

Net change in fund balance (844,143) (550) (97,719) 1,453,179 (107,048) 403,719 Fund Balance - 9/30/16 4,110,583 1,156,765 666,866 - 107,048 6,041,263 Fund Balance - 9/30/17 $ 3,266,440 $ 1,156,215 $ 569,147 $ 1,453,179 $ - $ 6,444,982

Gen Fund Balance less:25% of operating costs (reserves) 886,755 Assigned for Capital Projects (FDOT Funds) 184,910

Total Assigned for 1,071,665

GF Unassigned 2,194,774

Other Revenue Sources Assigned to Capital ProjectsRevenues in General Fund

FDOT Funds Received in FY2015 2,205,000 *FDOT Funds Expected in FY2017 945,000 Lee County - Homestead Widening Recv FY 2016 389,000 *FDOT Seg 3 & 4 Received in FY2017 1,200,000 *

Expenditures from General FundUsed for Projects in FY2015 Modeling (110,000) Used for Capital Proj 2016 (941,804) Less Projected for 2017 (3,502,286)

FDOT Funds Assigned in General Fund @ 9/30/17 184,910

* Funds received A.1

CAPITAL PROJECT FUNDS

MAJOR FUNDS

LEHIGH ACRES MUNICIPAL SERVICES IMPROVEMENT DISTRICTFY 2016/2017 BUDGET PROJECTIONS

J:\ACCOUNTING\Budget\2018\8.21.17 Budget Hearing\FY2017 Projections (8.21.17).xlsx\Projections‐Combined 8/17/2017

Revenues Annual Budget

Y‐T‐D Actual

Y‐T‐D Annual Variance

Projected 9/30/17

Projected Annual Variance

0001‐0000‐335‐3901 State Revenue ‐ Other Physical Environment 945,000.00 1,200,000.00 (255,000.00) 2,145,000.00 (1,200,000.00) 0001‐0000‐361‐1000 Interest Earnings 2,500.00 9,357.91 (2,500.36) 9,357.91 (6,857.91) 0001‐0000‐362‐0002 Rental Income ‐ Barrett Room ‐ 300.00 (300.00) 300.00 (300.00) 0001‐0000‐363‐1000 Lee County Assessments 4,666,490.00 4,805,228.39 919,070.47 4,805,228.39 (138,738.39) 0001‐0000‐363‐1001 Lee County Assessments ‐PY 42,274.00 4,171.34 43,932.96 4,171.34 38,102.66 0001‐0000‐363‐1002 Lee County Tax Penalties/Interest 18,601.00 28,547.46 13,535.38 28,547.46 (9,946.46) 0001‐0000‐363‐1009 Lee County Assessment ‐ Discounts (139,995.00) (134,189.27) 5,881.70 (134,189.27) (5,805.73) 0001‐0000‐363‐1100 Hendry County Assessments 176,934.00 142,990.92 74,971.48 148,000.00 28,934.00 0001‐0000‐363‐1101 Hendry County Assessments‐PY 11,023.00 38,102.52 8,238.88 38,102.52 (27,079.52) 0001‐0000‐363‐1102 Hendry County Tax Penalties/Interest 4,850.00 29,986.30 3,820.94 29,986.30 (25,136.30) 0001‐0000‐363‐1109 Hendry County Assessments ‐ Discounts (5,308.00) (797.83) 4,519.36 (797.83) (4,510.17) 0001‐0000‐365‐0001 Sales of surplus materials & scrap ‐ 196.25 (196.25) 196.25 (196.25) 0001‐0000‐366‐0001 Miscellaneous Contributions/Donations ‐ 446.49 (446.49) 446.49 (446.49) 0001‐0000‐366‐0002 Public Education Donations & Grants 1,750.00 1,600.00 150.00 1,600.00 150.00 0001‐0000‐369‐0002 Miscellaneous Revenue 250.00 3,589.92 (1,669.09) 3,589.92 (3,339.92) 0001‐0000‐369‐0004 Reimbursed Expense ‐ 8,281.86 (8,281.86) 8,281.86 (8,281.86) 0001‐0000‐369‐0005 Insurance Proceeds ‐ 3,459.23 (310.54) 3,459.23 (3,459.23) 0001‐0000‐369‐0006 Shirt Sales to Employees ‐ 98.61 (67.93) 98.61 (98.61) Total Revenues 5,724,369.00 6,141,370.10 805,348.65 7,091,379.18 (1,367,010.18)

Expenses0001‐0001‐538‐1100 Executive Salaries ‐ Supervisors 15,000.00 12,500.00 7,500.00 15,000.00 ‐ 0001‐0001‐538‐1200 Administration Salaries & Wages 624,198.00 478,650.53 350,449.63 575,514.53 48,683.47 0001‐0001‐538‐1300 Part‐time/Seasonal Wages 8,923.00 5,875.46 5,485.99 7,045.46 1,877.54 0001‐0001‐538‐1400 Overtime Wages ‐ ‐ ‐ 61.69 (61.69) 0001‐0001‐538‐1500 Vehicle Allowance ‐ Dist Mgr 8,700.00 7,250.00 4,350.00 8,700.00 ‐ 0001‐0001‐538‐1600 Cell Phone Allowance 1,440.00 1,500.00 600.00 1,800.00 (360.00) 0001‐0001‐538‐1700 Gym Allowance 540.00 270.00 270.00 540.00 ‐ 0001‐0001‐538‐1800 Insurance Drop ‐ 204.00 204.00 204.00 (204.00) 0001‐0001‐538‐2100 FICA Taxes 50,399.00 37,454.06 28,911.31 44,769.34 5,629.66 0001‐0001‐538‐2200 Retirement Contributions 69,987.00 53,179.89 39,644.03 63,519.45 6,467.55 0001‐0001‐538‐2300 Health/Life Insurance 229,948.00 161,342.06 134,190.57 195,278.86 34,669.14 0001‐0001‐538‐2400 Workers' Compensation Insurance 2,359.00 1,408.57 1,397.55 1,542.72 816.28 0001‐0001‐538‐2500 Unemployment Compensation 85.00 71.80 18.41 79.09 5.91 0001‐0001‐538‐3100 Legal Fees 90,870.00 53,418.83 37,451.17 68,136.76 22,733.24 0001‐0001‐538‐3110 Legislative Fees 1,950.00 5,635.50 (3,685.50) 5,836.00 (3,886.00) 0001‐0001‐538‐3115 Litigation Fees 7,800.00 11,644.99 (3,844.99) 15,107.97 (7,307.97) 0001‐0001‐538‐3130 Engineering 73,000.00 51,890.75 21,109.25 80,837.25 (7,837.25) 0001‐0001‐538‐3200 Accounting/Audit Fees 25,000.00 23,900.00 1,100.00 33,760.00 (8,760.00) 0001‐0001‐538‐3400 Contractual Services 9,912.00 6,127.96 3,784.04 9,432.46 479.54 0001‐0001‐538‐3410 Prof Svcs ‐ Employment 2,291.00 565.00 1,726.00 565.00 1,726.00 0001‐0001‐538‐4000 Travel and Per Diem 14,701.00 9,733.26 4,967.74 12,708.95 1,992.05 0001‐0001‐538‐4100 Telephone/Telephone Support/Radios 8,680.00 8,055.17 624.83 10,041.34 (1,361.34) 0001‐0001‐538‐4105 Postage 700.00 430.40 269.60 557.87 142.13 0001‐0001‐538‐4300 Utilities 11,201.00 10,087.17 1,113.83 10,461.24 739.76 0001‐0001‐538‐4405 Rentals & Leases 6,451.00 4,575.09 1,875.91 6,465.64 (14.64) 0001‐0001‐538‐4500 Insurance 178,000.00 176,407.00 1,593.00 176,407.00 1,593.00 0001‐0001‐538‐4600 Building Repairs & Maintenance 4,000.00 3,304.53 695.47 4,196.99 (196.99) 0001‐0001‐538‐4605 Equipment Repairs & Maintenance 11,905.00 4,950.92 6,954.08 6,825.78 5,079.22 0001‐0001‐538‐4610 Other Repairs & Maintenance 300.00 1,515.02 (1,215.02) 1,515.29 (1,215.29) 0001‐0001‐538‐4800 Public Education 6,250.00 7,402.64 (1,152.64) 8,219.74 (1,969.74) 0001‐0001‐538‐4900 Advertising/Legal Notices 1,795.00 88.87 1,706.13 474.63 1,320.37 0001‐0001‐538‐4901 Lee County Tax Collector Fees 50,253.00 47,264.22 2,988.78 48,331.30 1,921.70 0001‐0001‐538‐4903 Hendry County Tax Collector Fees 1,848.00 2,070.69 (222.69) 2,119.20 (271.20) 0001‐0001‐538‐4905 Property Appraiser Fees 49,061.00 49,035.14 25.86 49,035.14 25.86 0001‐0001‐538‐4910 Miscellaneous Fees/Charges 1,430.00 3,548.31 (2,118.31) 3,649.81 (2,219.81) 0001‐0001‐538‐5100 Office Supplies 4,000.00 3,241.99 758.01 3,525.23 474.77 0001‐0001‐538‐5200 Operating Supplies 3,460.00 3,914.30 (454.30) 4,826.54 (1,366.54) 0001‐0001‐538‐5210 Small Tools & Equipment 2,380.00 1,336.48 1,043.52 1,431.65 948.35 0001‐0001‐538‐5220 BOC Expenditures 3,000.00 4,273.04 (1,273.04) 5,401.08 (2,401.08) 0001‐0001‐538‐5230 Tools and Equipment $100 ‐ $999 3,604.00 3,580.40 23.60 3,680.17 (76.17) 0001‐0001‐538‐5400 Training and Education 6,167.00 4,230.00 1,937.00 4,390.00 1,777.00 0001‐0001‐538‐5405 Subscriptions & Memberships 9,512.00 6,796.86 2,715.14 6,796.98 2,715.02 0001‐0001‐538‐5410 Employee Appreciation 2,165.00 2,011.39 153.61 2,218.99 (53.99) 0001‐0001‐538‐9998 Expense Reserves 10,000.00 ‐ 10,000.00 ‐ 10,000.00 Total Administration & Finance Expenditures 1,613,265.00 1,270,742.29 663,671.57 1,501,011.14 112,253.86

0001‐0002‐538‐1200 Field Operations Salaries & Wages 1,076,578.00 863,898.11 212,679.89 1,016,054.99 60,523.01 0001‐0002‐538‐1300 Part‐time/Seasonal Wages 15,080.00 4,225.00 10,855.00 4,225.00 10,855.00 0001‐0002‐538‐1400 Overtime Wages 14,421.00 10,422.96 3,998.04 14,421.00 ‐ 0001‐0002‐538‐1600 Cell Phone Allowance 1,440.00 1,290.00 150.00 1,590.00 (150.00) 0001‐0002‐538‐1700 Gym Allowance 1,440.00 270.00 1,170.00 360.00 1,080.00 0001‐0002‐538‐1900 Uniform Allowance 240.00 240.00 ‐ 240.00 ‐ 0001‐0002‐538‐2100 FICA Taxes 84,854.00 65,560.86 19,293.14 77,506.71 7,347.29 0001‐0002‐538‐2200 Retirement Contributions 84,712.00 68,220.79 16,491.21 80,588.26 4,123.74 0001‐0002‐538‐2300 Health/Life Insurance 362,655.00 282,793.40 79,861.60 309,726.10 52,928.90 0001‐0002‐538‐2400 Workers' Compensation Insurance 55,990.00 36,052.41 19,937.59 43,262.89 12,727.11 0001‐0002‐538‐2500 Unemployment Compensation 182.00 171.34 10.66 173.46 8.54 0001‐0002‐538‐3400 Contractual Services 6,692.00 7,437.40 (745.40) 7,987.00 (1,295.00) 0001‐0002‐538‐3401 Water Quality Testing 54,080.00 38,110.00 15,970.00 55,165.00 (1,085.00) 0001‐0002‐538‐3410 Employment 375.00 386.00 (11.00) 421.00 (46.00) 0001‐0002‐538‐4000 Travel and Per Diem 3,192.00 697.14 2,494.86 750.00 2,442.00 0001‐0002‐538‐4100 Telephone/Telephone Support/Radios 7,620.00 6,496.02 1,123.98 8,630.00 (1,010.00) 0001‐0002‐538‐4105 Postage ‐ 20.74 (20.74) 21.00 (21.00) 0001‐0002‐538‐4300 Utilities 31,214.00 19,991.10 11,222.90 30,125.00 1,089.00 0001‐0002‐538‐4310 Waste Disposal 3,500.00 615.83 2,884.17 1,659.00 1,841.00 0001‐0002‐538‐4405 Rentals & Leases 5,700.00 2,616.80 3,083.20 11,649.00 (5,949.00) 0001‐0002‐538‐4600 Building Repairs & Maintenance 3,300.00 4,231.85 (931.85) 4,274.00 (974.00) 0001‐0002‐538‐4605 Equipment Repairs & Maintenance 118,680.00 67,028.69 51,651.31 84,845.00 33,835.00 0001‐0002‐538‐4610 Other Repairs & Maintenance 57,883.00 35,316.99 22,566.01 53,340.00 4,543.00 0001‐0002‐538‐4620 Parks Maintenance 3,340.00 1,509.78 1,830.22 1,986.00 1,354.00 0001‐0002‐538‐4630 ROW Obstruction Removal 500.00 ‐ 500.00 500.00 ‐ 0001‐0002‐538‐4635 Vandalism Repairs 1,000.00 ‐ 1,000.00 1,000.00 ‐ 0001‐0002‐538‐4900 Advertising/Legal Notices 300.00 ‐ 300.00 100.00 200.00 0001‐0002‐538‐4910 Miscellaneous Fees/Charges ‐ 371.95 (371.95) 468.00 (468.00) 0001‐0002‐538‐5100 Office Supplies ‐ ‐ ‐ 100.00 0001‐0002‐538‐5200 Operating Supplies 159,825.00 88,795.12 71,029.88 115,753.00 44,072.00 0001‐0002‐538‐5205 Chemicals 90,000.00 28,442.40 61,557.60 76,786.00 13,214.00 0001‐0002‐538‐5210 Small Tools & Equipment 7,000.00 2,474.76 4,525.24 3,651.00 3,349.00 0001‐0002‐538‐5230 Tools & Equipment $100 ‐ $999 11,904.00 9,210.85 2,693.15 13,473.00 (1,569.00) 0001‐0002‐538‐5235 Signage Expenditures 2,000.00 778.40 1,221.60 1,300.00 700.00 0001‐0002‐538‐5300 Bridge Repairs 7,500.00 7,930.28 (430.28) 8,409.00 (909.00) 0001‐0002‐538‐5400 Training and Education 10,088.00 4,392.84 5,695.16 4,401.00 5,687.00 0001‐0002‐538‐5405 Subscriptions & Memberships 14,965.00 9,674.05 5,290.95 11,069.00 3,896.00 0001‐0002‐538‐9998 Expense Reserves 10,000.00 ‐ 10,000.00 ‐ 10,000.00 Total Stormwater Operations Expenditures 2,308,250.00 1,669,673.86 638,576.14 2,046,010.41 262,339.59

0001‐0505‐581‐9206 Transfer to Debt Service Fund 977,073.00 916,678.57 60,394.43 964,834.10 12,238.90 0001‐0505‐581‐9306 Transfer to Capital Projects Fund 1,875,245.00 2,511,948.18 (636,703.18) 3,273,407.91 (1,398,162.91) 0001‐0505‐581‐9316 Transfer to Land Acquisition Fund ‐ ‐ ‐ 49,451.67 (49,451.67) 0001‐0505‐581‐9326 Transfer to Equipment R&R Fund 76,748.00 ‐ 76,748.00 100,807.00 (24,059.00) Total Transfers Out 2,929,066.00 3,428,626.75 (499,560.75) 4,388,500.68 (1,459,434.68)

Total Expenses 6,850,581.00 6,369,042.90 802,686.96 7,935,522.23 (1,084,841.23) Excess Revenue Over (Under) Expenditures (1,126,212.00) (227,672.80) 2,661.69 (844,143.05) (282,168.95)

Fund Balance at 9/30/16 * 3,014,330.00 ** 4,110,582.84 Fund Balance at 9/30/17 * 1,888,118.00 * 3,266,439.79

* As Projected** ACTUAL A.2

GENERAL FUNDREVENUE AND EXPENDITURE YTD PROJECTED ACTUAL VS ANNUAL BUDGET

AS OF August 08, 2017

RevenuesAnnual Budget

Y‐T‐D Actual


Projected 9/30/17


0206‐2010‐381‐0001 Transfer from General Fund 12,427.00 12,425.56 1.44 12,425.56 (1.44) 0206‐2020‐381‐0001 Transfer from General Fund 21,727.00 21,727.36 (0.36) 21,727.36 0.36 0206‐2040‐381‐0001 Transfer from General Fund 114,282.00 114,282.58 (0.58) 114,282.58 0.58 0206‐2060‐381‐0001 Transfer from General Fund 20,382.00 20,382.96 (0.96) 20,382.86 0.86 0206‐2065‐381‐0001 Transfer from General Fund 142,681.00 142,680.48 0.52 142,680.48 (0.52) 0206‐2070‐381‐0001 Transfer from General Fund 13,690.00 13,689.30 0.70 13,689.30 (0.70) 0206‐2075‐381‐0001 Transfer from General Fund 123,284.00 123,284.06 (0.06) 123,284.06 0.06 0206‐2085‐361‐1000 Interest Earnings 180.00 493.58 (313.58) 494.00 314.00 0206‐2085‐381‐0001 Transfer from General Fund 528,600.00 468,206.27 60,393.73 467,756.90 (60,843.10) 0206‐2085‐384‐0003 Loan Proceeds 4,549,335.00 0.00 4,549,335.00 0.00 (4,549,335.00) 0206‐2086‐381‐0001 Transfer from General Fund 0.00 0.00 0.00 48,605.000206‐2086‐384‐0004 Loan Proceeds 0.00 0.00 0.00 5,457,854.13 5,457,854.13 Total Revenues 5,526,588.00 917,172.15 4,609,415.85 6,423,182.23 847,989.23

Expenses0206‐2010‐538‐7100 Principal FDEP SW109010 10,023.00 10,022.98 0.02 10,023.01 0.01 0206‐2010‐538‐7200 Interest FDEP SW109010 2,404.00 2,402.58 1.42 2,402.55 (1.45) 0206‐2020‐538‐7100 Principal FDEP SW109020 17,405.00 17,405.44 (0.44) 17,405.61 0.61 0206‐2020‐538‐7200 Interest FDEP SW109020 4,322.00 4,321.92 0.08 4,321.75 (0.25) 0206‐2030‐581‐0001 Transfer to General Fund 0.00 0.00 0.00 ‐ 0206‐2040‐538‐7100 Principal BoA Note Series 2005B 80,530.00 80,532.00 (2.00) 849,189.79 768,659.79 0206‐2040‐538‐7200 Interest BoA Note Series 2005B 33,752.00 33,750.58 1.42 133,898.53 100,146.53 0206‐2060‐538‐7100 Principal FDEP SW10903P 15,151.00 7,531.63 7,619.37 15,151.40 0.40 0206‐2060‐538‐7200 Interest FDEP SW10903P 5,231.00 2,659.80 2,571.20 5,231.46 0.46 0206‐2065‐538‐7100 Principal FDEP SW109030 98,348.00 48,815.24 49,532.76 98,348.06 0.06 0206‐2065‐538‐7200 Interest FDEP SW109030 44,333.00 22,525.00 21,808.00 44,332.42 (0.58) 0206‐2070‐538‐7100 Principal FDEP SW109040 9,621.00 4,778.23 4,842.77 9,620.48 (0.52) 0206‐2070‐538‐7200 Interest FDEP SW109040 4,069.00 2,066.42 2,002.58 4,068.82 (0.18) 0206‐2075‐538‐7100 Principal FDEP SW109041 86,641.00 43,032.11 43,608.89 86,640.85 (0.15) 0206‐2075‐538‐7200 Interest FDEP SW109041 36,643.00 18,609.92 18,033.08 36,643.21 0.21 0206‐2085‐538‐7100 Principal 5/3 Note Series 2010 4,744,911.00 95,278.65 4,649,632.35 4,744,911.53 0.53 0206‐2085‐538‐7200 Interest 5/3 Note Series 2010 273,404.00 138,895.53 134,508.47 273,087.76 (316.24) 0206‐2085‐538‐7301 Note Issuance Costs 60,350.00 0.00 60,350.00 0.00 (60,350.00) 0206‐2086‐538‐7100 Principal FCB Note Series 2017 0.00 0.00 0.00 39,334.12 39,334.12 0206‐2086‐538‐7200 Interest FCB Note Series 2017 0.00 0.00 0.00 9,270.88 9,270.88 0206‐2086‐538‐7300 Note Issuance Costs 0.00 0.00 0.00 39,850.00 39,850.00 Total Expenses 5,527,138.00 532,628.03 4,994,509.97 6,423,732.23 896,594.23Excess Revenue Over (Under) Expenditures (550.00) 384,544.12 (385,094.12) (550.00) (48,605.00)

Fund Balance at 9/30/16 1,156,619.00 1,156,765.43

Fund Balance at 9/30/17 1,156,069.00 1,156,215.43

A.3

DEBT SERVICE FUNDREVENUE AND EXPENDITURE YTD PROJECTED ACTUAL VS ANNUAL BUDGET



Y‐T‐D Actual


Projected 9/30/17


0306‐0000‐335‐3901 State Revenue ‐ Other Physical Environment ‐ 400,000.00 (255,000.00) 400,000.00 (400,000.00) 0306‐4026‐381‐0001 Transfer from General Fund ‐ 52,815.00 52,815.00 52,815.00 52,815.00 0306‐4028‐381‐0001 Transfer from General Fund 57,500.00 4,501.19 (52,998.81) 94,501.19 37,001.19 0306‐4029‐381‐0001 Transfer from General Fund ‐ 438.75 438.75 438.75 438.75 0306‐4036‐381‐0001 Transfer from General Fund ‐ 30,050.00 30,050.00 30,050.00 30,050.00 0306‐4055‐381‐0001 Transfer from General Fund 176,245.00 66,187.63 (110,057.37) 180,748.18 4,503.18 0306‐4061‐381‐0001 Transfer from General Fund 30,000.00 119,297.07 89,297.07 153,577.07 123,577.07 0306‐4065‐334‐3601 FDEP Grant 1,224,800.00 ‐ (1,224,800.00) 1,224,800.00 ‐ 0306‐4065‐381‐0001 Transfer from General Fund 1,461,500.00 2,169,275.00 707,775.00 2,608,260.74 1,146,760.74 0306‐4067‐381‐0001 Transfer from General Fund ‐ 4,945.25 4,945.25 4,945.25 4,945.25 0306‐5010‐381‐0001 Transfer from General Fund 150,000.00 9,105.37 (140,894.63) 92,086.33 (57,913.67) 0306‐5011‐365‐0001 Richmond @ Perimeter Sales of surplus materials & scrap ‐ 333.20 333.20 333.20 333.20 0306‐5011‐381‐0001 Richmond @ Perimeter Transfer from General Fund ‐ 27,590.73 27,590.73 27,590.73 27,590.73 0306‐5012‐365‐0001 Richmond @ AmberwoodSales of surplus materials & scrap ‐ 378.00 378.00 378.00 378.00 0306‐5012‐381‐0001 Richmond @ AmberwoodTransfer from General Fund ‐ 11,100.52 11,100.52 11,100.52 11,100.52 0306‐5013‐365‐0001 Anaconda S @ Scrub OakSales of surplus materials & scrap ‐ 322.01 322.01 322.01 322.01 0306‐5013‐381‐0001 Anaconda S @ Scrub OakTransfer from General Fund ‐ 9,781.24 9,781.24 11,441.72 11,441.72 0306‐5014‐365‐0001 Jaguar Blvd Sales of surplus materials & scrap ‐ ‐ 0.00 895.06 895.06

0.00 0.00 0.00 0.00 ‐ Total Revenues 3,100,045.00 2,912,981.39 187,063.61 4,900,136.18 1,000,091.18

Expenses0306‐4026‐538‐3130 Engineering ‐ Additional Modelling ‐ SR82 Seg 3 & 4 Design Phase 0.00 52,815.00 52,815.00 52,815.00 52,815.000306‐4028‐538‐3100 Moving Water South PH II ‐ Legal 0.00 4,501.19 4,501.19 4,501.19 4,501.190306‐4028‐538‐3130 Moving Water South PH II ‐ Engineering 57,500.00 15,294.00 (42,206.00) F 90,000.00 32,500.000306‐4029‐538‐3100 Moving Water South PH III ‐ Legal 0.00 438.75 438.75 438.75 438.750306‐4036‐538‐6300 Homestead Widening ‐ Construction 0.00 30,050.00 30,050.00 30,050.00 30,050.000306‐4055‐538‐3100 Hendry Canal Ext Widening Legal 0.00 4,501.18 4,501.18 4,501.18 4,501.180306‐4055‐538‐3130 Hendry Canal Ext Engineering 176,245.00 61,686.45 (114,558.55) F 176,247.00 2.000306‐4061‐538‐3130 West Marsh ‐ Engineering 30,000.00 94,685.07 64,685.07 114,933.07 84,933.070306‐4061‐538‐3415 Gopher Tortoise Issue 0.00 6,392.00 6,392.00 16,072.00 16,072.000306‐4061‐538‐6300 West Marsh ‐ Construction 0.00 22,572.00 22,572.00 22,572.00 22,572.000306‐4065‐538‐3130 Southwest Lehigh Groundwater ‐ Engineering 27,500.00 5,250.00 (22,250.00) 27,550.00 50.000306‐4065‐538‐4800 Pubic Education 0.00 81.40 (81.40) 81.40 81.400306‐4065‐538‐6300 Southwest Lehigh Groundwater ‐ Construction 2,658,800.00 2,380,200.00 (278,600.00) 2,752,250.00 93,450.000306‐4067‐538‐3100 GS‐10 ‐ Legal 0.00 39.00 39.00 39.00 39.000306‐4067‐538‐3130 GS‐10 ‐ Engineering 0.00 4,906.25 4,906.25 4,906.25 4,906.250306‐5010‐538‐5200 W Hook @ S Boundary Operating Supplies 5,000.00 580.00 (4,420.00) 2,539.89 (2,460.11)0306‐5010‐538‐5210 W Hook @ S Boundary Small Tool & Equipment 2,500.00 0.00 (2,500.00) 1,920.18 (579.82)0306‐5010‐538‐5230 W Hook @ S Boundary Tool & Equipment $100 ‐ $999 2,500.00 0.00 (2,500.00) 2,360.78 (139.22)0306‐5010‐538‐6300 W Hook @ S Boundary Construction 140,000.00 8,525.37 (131,474.63) 85,265.48 (54,734.52)0306‐5011‐538‐4405 Richmond @ Perimeter Rentals 0.00 9,318.34 9,318.34 9,318.34 9,318.340306‐5011‐538‐5200 Richmond @ Perimeter Operating Supplies 0.00 843.09 843.09 843.09 843.090306‐5011‐538‐5210 Richmond @ Perimeter Small Tools & Equipment 0.00 449.84 449.84 449.84 449.840306‐5011‐538‐5230 Richmond @ Perimeter Tools & Equip $100‐$999 0.00 139.22 139.22 139.22 139.220306‐5011‐538‐6300 Richmond @ Perimeter Construction 0.00 17,173.44 17,173.44 17,173.44 17,173.440306‐5012‐538‐4405 Richmond @ Amberwood Rentals 0.00 60.00 60.00 60.00 60.000306‐5012‐538‐5200 Richmond @ AmberwoodOperating Supplies 0.00 586.66 586.66 586.66 586.660306‐5012‐538‐5210 Richmond @ AmberwoodSmall Tools & Equipment 0.00 109.99 109.99 109.99 109.990306‐5012‐538‐6300 Richmond @ AmberwoodConstruction 0.00 10,721.87 10,721.87 10,721.87 10,721.870306‐5013‐538‐4405 Anaconda S @ Scrub Oak Rentals 0.00 60.00 (60.00) 60.00 75.000306‐5013‐538‐5200 Anaconda S @ Scrub OakOperating Supplies 0.00 530.36 530.36 530.36 530.360306‐5013‐538‐5210 Anaconda S @ Scrub OakSmall Tools & Equipment 0.00 19.99 19.99 19.99 19.990306‐5013‐538‐6300 Anaconda S @ Scrub OakConstruction 0.00 11,153.38 11,153.38 11,153.38 11,153.380306‐5014‐538‐5200 Jaguar Blvd Operating Supplies 0.00 500.00 500.00 500.00 500.000306‐5014‐538‐6300 Jaguar Blvd Construction 0.00 6,247.49 6,247.49 6,247.49 6,247.49

Total Expenses 3,100,045.00 2,750,431.33 349,613.67 3,446,956.84 346,926.84Excess Revenue Over (Under) Expenditures 0.00 162,550.06 162,550.06 1,453,179.34 653,164.34

Fund Balance at 9/30/16 ‐ ‐ Fund Balance at 9/30/17 ‐ 1,453,179.34

A.4

CAPITAL INFRASTRUCTURE PROJECTS FUNDREVENUE AND EXPENDITURE YTD PROJECTED ACTUAL VS ANNUAL BUDGET



Y‐T‐D Actual


Projected 9/30/17


0316‐0000‐381‐0001 Transfer from General Fund 0.00 0.00 0.00 49,451.67Total Revenues 0.00 0.00 0.00 49,451.67 49,451.67

Expenses0316‐0106‐538‐3100 Legal Fees 6,000.00 0.00 6,000.00 6,000.00 ‐ 0316‐0106‐538‐4910 Other Fees 0.00 0.00 0.00 500.000316‐0106‐581‐6100 Land 102,000.00 122,231.19 (20,231.19) 150,000.00 48,000.00 Total Expenses 108,000.00 122,231.19 (14,231.19) 156,500.00 48,000.00Excess Revenue Over (Under) Expenditures (108,000.00) (122,231.19) 14,231.19 (107,048.33) 1,451.67

Fund Balance at 9/30/16 115,053.00 107,048.33

Fund Balance at 9/30/17 7,053.00 ‐

A.5

CAPITAL LAND ACQUISITION PROJECTS FUNDREVENUE AND EXPENDITURE YTD PROJECTED ACTUAL VS ANNUAL BUDGET



Y‐T‐D Actual


Projected 9/30/17


0326‐0000‐329‐0001 ROW Permit Fees 25,000.00 20,130.00 4,870.00 15,000.00 (10,000.00)0326‐0000‐362‐0001 Rental Income ‐ ROW Lease Fees 6,588.00 9,094.94 (2,506.94) 6,588.00 0.000326‐0000‐364‐0001 Proceeds from sale of fixed assets 0.00 16,300.00 (16,300.00) 16,300.00 16,300.000326‐0000‐365‐0001 Sales of surplus materials & scrap 0.00 0.00 0.00 0.00 0.000326‐0000‐369‐0003 Reimbursed Expense ‐ Outparcels 8,412.00 8,412.00 0.00 8,412.00 0.000326‐0001‐381‐0001 Transfer from General Fund 76,748.00 0.00 76,748.00 100,807.00 24,059.00Total Revenues 116,748.00 53,936.94 62,811.06 147,107.00 30,359.00

Expenses0326‐0001‐538‐6400 Office Furniture & Equipment 0.00 0.00 0.00 0.00 0.000326‐0001‐538‐6405 Fleet 0.00 0.00 0.00 0.00 0.000326‐0001‐538‐6415 Other Machinery & Equipment 0.00 0.00 0.00 0.00 0.000326‐0002‐538‐6400 Office Furniture & Equipment 0.00 0.00 0.00 1,628.00 1,628.000326‐0002‐538‐6405 Fleet 0.00 0.00 0.00 0.00 0.000326‐0002‐538‐6410 Heavy Equipment 145,000.00 141,761.00 3,239.00 141,761.00 (3,239.00)0326‐0002‐538‐6415 Other Machinery & Equipment 30,250.00 24,876.00 5,374.00 32,376.00 2,126.000326‐0002‐538‐7102 Principal ‐ John Deere Financial 2012 40,382.00 33,559.26 6,822.74 40,382.00 0.000326‐0002‐538‐7103 Principal ‐ CAT Financial 2016 30,000.00 0.00 30,000.00 24,884.30 (5,115.70)0326‐0002‐538‐7202 Interest ‐ John Deere Financial 2012 726.00 697.34 28.66 726.00 0.000326‐0002‐538‐7203 Interest ‐ CAT Financial 2016 0.00 0.00 0.00 3,068.86 3,068.86Total Expenses 246,358.00 200,893.60 45,464.40 244,826.16 (1,531.84)Excess Revenue Over (Under) Expenditures (129,610.00) (146,956.66) 17,346.66 (97,719.16) 31,890.84

Fund Balance at 9/30/16 635,270.74 666,866.21 Fund Balance at 9/30/17 505,660.74 569,147.05

A.6

CAPITAL EQUIPMENT REPAIR & REPLACEMENT FUNDREVENUE AND EXPENDITURE YTD PROJECTED ACTUAL VS ANNUAL BUDGET


Proposed % Change Proposed % ChangeProjected Proposed Budget +/(-) +/(-) Over Budget +/(-) Over

Budget Actual Budget Over Actual Actual +/(-) Over Budget BudgetFY 16-2017 FY 16-2017 FY 17-2018 FY 16-2017 FY 16-2017 FY 16-2017 FY 16-2017

Total Personal Expenditures 2,709,171$ 2,462,203$ 2,824,059$ 361,856$ 14.70% 114,888$ 4.24%

Dept #0001 AdministrationExecutive Salaries 15,000 15,000 15,000 - 0.00% - 0.00%Salaries & Wages 624,198 575,515 641,722 66,207 11.50% 17,524 2.81%Part-time/Seasonal Wages 8,923 7,045 9,181 2,136 30.32% 258 2.89%Overtime Wages - 62 2,000 1,938 100.00% 2,000 100.00%Vehicle Allowance 8,700 8,700 8,700 - 0.00% - 0.00%Allowances 1,980 2,544 2,520 (24) -0.94% 540 27.27%Payroll Taxes 50,399 44,769 51,953 7,184 16.05% 1,554 3.08%Florida State Retirement 69,987 63,519 79,903 16,384 25.79% 9,916 14.17%Insurance Benefits 229,948 195,279 220,302 25,023 12.81% (9,646) -4.19%Workers Compensation Insurance 2,359 1,543 2,619 1,076 69.73% 260 11.02%Unemployment Compensation 85 79 85 6 7.59% - 0.00%Total Administration 1,011,579 914,055 1,033,985 119,930 13.12% 22,406 2.17%

Dept #0002 Stormwater Operations

Salaries & Wages 1,076,578 1,016,055 1,136,468 120,413 11.85% 59,890 5.56%Part-time/Seasonal Wages 15,080 4,225 15,080 10,855 256.92% - 0.00%Overtime Wages 14,421 14,421 20,000 5,579 38.69% 5,579 38.69%Allowances 3,120 2,190 4,200 2,010 91.78% 1,080 34.62%Payroll Taxes 84,854 77,507 89,945 12,438 16.05% 5,091 6.00%Florida State Retirement 84,712 80,588 94,318 13,730 17.04% 9,606 11.34%Insurance Benefits 362,655 309,726 370,144 60,418 19.51% 7,489 2.07%Workers Compensation Insurance 55,990 43,263 59,730 16,467 38.06% 3,740 6.68%Unemployment Compensation 182 173 189 16 9.25% 7 3.85%Total Stormwater Operations 1,697,592 1,548,148 1,790,074 241,926 15.63% 92,482 5.45%

B.

Lehigh Acres Municipal Services Improvement DistrictFY 2018 - Proposed

Personal Services DetailProposed budget based on 3% merit, 1.63% COLA (Final) and 0% increase in Health Insurance (down from 15%)

J:\ACCOUNTING\Budget\2018\8.21.17 Budget Hearing\FY2018 Budget Overview - (8.21.17).xlsx 8/13/2017

DEBT SERVICE FUND SUMMARYOutstanding Debt by Issue

FY 15/16 FY 16/17 FY 16/17 FY 17/18Actual Budget Forecast Budget

Debt Service FundFDEP SW109010 12,425 12,427 12,427 12,426 FDEP SW109020 21,727 21,727 21,727 21,727 FDEP SW10903P 20,383 20,382 20,382 20,383 FDEP SW109030 142,680 142,681 142,681 142,681 FDEP SW109040 13,689 13,690 13,690 13,689 FDEP SW109041 123,284 123,284 123,284 123,284 BoA Promissory Note - Series 2005B 114,282 114,282 983,089 - 5/3 Promissory Note - Series 2010 468,523 5,078,665 5,018,000 - FCB Promissory Note - Series 2017 - - 88,455 583,260 Reserve for Debt Service 1,156,768 1,156,218 1,156,215 1,155,989

2,073,761 6,683,356 7,579,950 2,073,439

RevenuesOther Financing Source - 4,549,335 5,457,854 - Transfer from General Fund 917,016 977,073 964,837 917,221 Interest Income 317 180 494 - Transfer Excess from Bank of America 143,996 Transfer Excess from Fifth Third Bank - - 591,141 Prior Year Surplus 1,156,428 1,156,768 421,081 1,156,218

2,073,761 6,683,356 7,579,403 2,073,439

- - 547 -

C.1

2017/18 General Long-Term Debt Budgets

* Note: Debt Service of $5,078,655 includes FY2017 P & I payments, the payoff of remaining loan principal and fees to refinance the balloon note at Fifth third Bank and to refinance the Bank of America Loan

** Note: Other Financing Source includes revenue expected from the refinancing of the outstanding principal on the Fifth Third and Bank of America notes.

Outstanding Debt by Issue

Notes PayableBalance at 9/30/2017

State of Florida Department of Environmental ProtectionFDEP SW109010 72,919$ FDEP SW109020 136,843 FDEP SW10903P 212,181 FDEP SW109030 1,433,965 FDEP SW109040 144,589 FDEP SW109041 1,302,160

Total State of Florida DEP 3,302,657$

Florida Community Bank

Promissory Note 2017 5,418,520

Total Outstanding Debt 8,721,177$

C.2

EXISTING DEBT

The following table details all existing debt of the East County Water ControlDistrict. Beginning on the left side of the page, the first column lists the individualnotes payable. The last column indicates the outstanding principal balanceremaining as of September 30, 2017.

CAPITAL OUTLAYCapital Projects Fund 0306Fiscal Year 2017/2018

Project Name & Description Account Number Amount

Culvert Replacement Phase IVd

Funding Source: Transfer from General Fund 0306-5015-381-0001 32,000 0306-5016-381-0001 32,000 0306-5017-381-0001 32,000 0306-5018-381-0001 32,000 0306-5019-381-0001 32,000

Department/Account Number Supplies 0306-5015-538-5200 1,000 Tools 0306-5015-538-52XX 1,000

Infrastructure 0306-5015-538-6300 30,000

Supplies 0306-5016-538-5200 1,000 Tools 0306-5016-538-52XX 1,000

Infrastructure 0306-5016-538-6300 30,000 Supplies 0306-5017-538-5200 1,000

Tools 0306-5017-538-52XX 1,000 Infrastructure 0306-5017-538-6300 30,000


Infrastructure 0306-5018-538-6300 30,000


Infrastructure 0306-5019-538-6300 30,000

Operating Budget Impact: None-Funded by FDOT Agreement Funds

In-house Weir Replacement

Funding Source: Transfer from General Fund 0306-????-381-0001 50,000

Department/Account Number Engineering 0306-????-538-3130 50,000

Operating Budget Impact:

Halfway Pond/Moving Water South Ph II

Funding Source: Transfer from General Fund 0306-4028-381-0001 450,000 Grant from SFWMD 0306-4028-336-0008 200,000

Department/Account Number Engineering/Permitting 0306-4028-538-3130Infrastructure 0306-4028-538-6300 650,000

Operating Budget Impact: None-Funded by FDOT Agreement Funds

Dog Hendry Waterway Connection

Funding Source: Transfer from General Fund 0306-4030-381-0001 75,000

Department/Account Number Engineering/Permitting 0306-4030-538-3130 75,000


Hendry Extension Canal Widening


Department/Account Number Engineering 0306-4055-538-3130 32,000


West Marsh Excavation


Department/Account Number Engineering 0306-4061-538-3130 50,000


Critical Weirs

Funding Source: Transfer from General Fund 0306-????-381-0001 120,000

Department/Account Number Engineering 0306-????-538-3130 120,000


TOTAL INFRASTRUCTURE PROJECTS 1,137,000$

Assessments 125,000 FDOT Funding 1,012,000$

D.1

Design

Inspection for Excavation

Design and build, in-house, five (5) critical condition road culvert crossings that were identified in the 2011 Facilities Inventory Report.

Design and Build S-R-1

Re-establish flows from the southern areas of District south toward the Lee County well fields

Widen six miles of canal

Design canal and culvert crossing between S-D-1 and S-H-1


CAPITAL OUTLAY - EQUIPMENTCapital Equipment Repair & Replacement Fund 0326Fiscal Year 2017/2018

ACCOUNT ADD/REPLACENUMBER UPGRADE COST

Department: Administration & Finance (0001)

Nothing planned for FY17/18 ‐

‐

Department: Stormwater Operations (0002)

Fleet Vehicle 0326-0002-538-6405 R 42,000 #124Fleet Vehicle 0326-0002-538-6405 R 32,000 #125Fleet Vehicle 0326-0002-538-6405 R 24,000 #130ATZ 2700 Mower 0326-0002-538-6415 R 19,000 #313Dump Trailer 0326-0002-538-6415 A 12,500 NewPlasma Cutter 0326-0002-538-6415 R 2,000 #607Welder 0326-0002-538-6415 R 2,500 #611Cab Tractor 0326-0002-538-6410 R 110,000 #31430' Boom 0326-0002-538-6410 R 42,500 #314APipe Puller 0326-0002-538-6415 A 15,500 NewRotary Cutter Batwing Deck 0326-0002-538-6410 R 25,000 #318B

327,000

Capital LeasesCAT Financial Principal - Bulldozer 0326-0002-538-7103 R 24,885 2nd of 5 annual pymtsCAT Financial Interest - Bulldozer 0326-0002-538-7203 R 3,069

TOTAL CAPITAL OUTLAY 27,954

354,954

D.2


INFRASTRUCTURE TOTALDEBT CAPITAL CONSTRUCTION LAND FY2017-18

GENERAL SERVICE EQUIPMENT PROJECTS ACQUISITION BudgetREVENUES

Non-Ad Valorem Assessments - Lee $ 4,788,931 $ - $ - $ - $ - $ 4,788,931 Non-Ad Valorem Assessments - Hendry 183,457 - - - - 183,457 Uncollectible Allowance - 3.0% (149,172) - - - - (149,172) Discount on Assessments - 3.0% (144,696) - - - - (144,696) Non-Ad Valorem Assessments - PY 65,000 - - - - 65,000 Non-Ad Valorem Assessments Int & Pen 75,000 - - - - 75,000 Permits - - 25,000 - - 25,000 Interest 2,500 ‐ - - - 2,500 Miscellaneous 2,000 - 15,000 - - 17,000 Intergovernmental Revenue - - - 600,000 - 600,000

Total Revenues 4,823,020 ‐ 40,000 600,000 - 5,463,020

EXPENDITURESAdministration & Finance

Personal Services 1,033,985 - - - - 1,033,985 Operating & Capital Expenditures 679,400 - - - - 679,400

Stormwater OperationsPersonal Services 1,790,074 - - - - 1,790,074 Operating & Capital Expenditures 620,234 - 327,000 - - 947,234

Contingencies - - - - - - Debt Service - 917,450 27,954 - - 945,404 Capital Projects - - - 1,137,000 - 1,137,000

Total Expenditures 4,123,693 917,450 354,954 1,137,000 - 6,533,097

Excess of revenues over (under) expenditures 699,327 (917,450) (314,954) (537,000) - (1,070,077)

OTHER FINANCING SOURCES (USES)Transfers in from General Fund - 917,221 140,000 429,910 - 1,487,131 Transfers in from Land Acquisition Fund - - - - - - Transfers out to Debt Service Fund (917,221) - - - - (917,221) Transfers out to Capital Projects Fund (429,910) - - - - (429,910) Transfers out Capital Equipment R & R Fund (140,000) - - - - (140,000) Note Proceeds - ‐ - - - -

Total other financing sources and uses (1,487,131) 917,221 140,000 429,910 - -

Net change in fund balance (787,804) (229) (174,954) (107,090) - (1,070,077) Fund Balance - 9/30/17 3,266,440 1,156,215 569,147 1,453,179 - 6,444,981 Fund Balance - 9/30/18 $ 2,478,636 $ 1,155,986 $ 394,193 1,346,089 $ - $ 5,374,904

Fund balance assigned for:25% of operating costs 1,030,923

Unassigned (fund balance net of assigned) 1,447,713

E1a

LEHIGH ACRES MUNICIPAL SERVICES IMPROVEMENT DISTRICT

NON-MAJOR FUNDS

CAPITAL PROJECTS FUNDS

MAJOR FUNDS

FY 2017/2018 BUDGET OVERVIEW


SUMMARY LINE ITEM REQUEST EXHIBIT B(1)OPERATING & OTHER EXPENDITURES

Department: Elected Officials

Fund/Dept #: 0001/0001

Projected** Proposed Proposed % ChangeBudget Actual Budget +/(-) Over +/(-) Over

FY 16-2017 FY 16-2017 FY 17-2018 FY 17 Budget FY 17 Budget

Total Operating Expenditures -$ -$ 24,015$ 24,015$ 100.00%

Projected** Proposed Request % ChangeAccount/ Budget Actual Budget +/(-) Over +/(-) OverObject # Account Description FY 16-2017 FY 16-2017 FY 17-2018 FY 17 Budget FY 17 Budget

3100 Legal Fees -$ -$ ‐$ - 0.00%3110 Legislative Fees - - ‐ - 0.00%3115 Litigation Fees - - ‐ - 0.00%3130 Engineering - - ‐ - 0.00%3200 Accounting & Auditing Fees - - ‐ - 0.00%3300 Court Reporting - - ‐ - 0.00%3400 Contractual Services - - ‐ - 0.00%3410 Prof Svcs - Employment - - ‐ - 0.00%4000 Travel & Per Diem - - 15,465 15,465 100.00%4100 Telephone/Telephone Support/Radios - - ‐ - 0.00%4105 Postage - - ‐ - 0.00%4300 Utilities - - ‐ - 0.00%4405 Rentals & Leases - - ‐ - 0.00%4500 Insurance - - ‐ - 0.00%4600 Building Repairs & Maintenance - - ‐ - 0.00%4605 Equipment Repairs & Maintenance - - ‐ - 0.00%4610 Other Repairs & Maintenance - - ‐ - 0.00%4800 Public Education - - 2,500 2,500 100.00%4900 Advertising/Legal Notices - - ‐ - 0.00%4901 Lee County Tax Collector Fees - - ‐ - 0.00%4903 Hendry County Tax Collector Fees - - ‐ - 0.00%4905 Property Appraiser Fees - - ‐ - 0.00%4910 Misc Fees/Charges - - ‐ - 0.00%5100 Office Supplies - - ‐ - 0.00%5200 Operating Supplies - - 900 900 100.00%5210 Small Tools/Equipment - - ‐ - 0.00%5220 BOC Expenditures - - ‐ - 0.00%5230 Tools & Equipment $500-$999 - - ‐ - 0.00%5400 Training & Education - - 5,150 5,150 100.00%5405 Subscriptions & Memberships - - ‐ - 0.00%5410 Employee Appreciation - - ‐ - 0.00%

Total Discretionary Expenses - - 24,015 24,015 100.00%

9998 Expense Reserve - - - - 0.00%

Total Other Expenses - - - - 0.00%

TOTAL EXPENDITURES -$ -$ 24,015$ 24,015$ 100.00%

** NOTE: FY 16-2017

E1b

Projected year end balances (i.e. estimated balances) should be based upon your department's lineitem 2nd quarter ACTUAL balances plus what you expect to spend in the 3rd and 4th quarters. Theprojected balances are provided to calculate year-end reserves that will directly effect the amountsavailable to carry over and reappropriate for the next budget year. The more accurate theprojections, the bigger the benefit to your department since there is more money to reappropriate.



Department: Administration & Finance

Fund/Dept #: 0001/0001



Total Operating Expenditures 601,686$ 586,656$ 655,385$ 53,699$ 8.92%

Projected** Proposed Proposed % ChangeAccount/ Budget Actual Budget +/(-) Over +/(-) OverObject # Account Description FY 16-2017 FY 16-2017 FY 17-2018 FY 17 Budget FY 17 Budget

3100 Legal Fees 90,870$ 68,137$ 98,478$ 7,608 8.37%3110 Legislative Fees 1,950 5,836 ‐ (1,950) 0.00%3115 Litigation Fees 7,800 15,108 11,700 3,900 50.00%3130 Engineering 73,000 80,837 99,025 26,025 35.65%3200 Accounting & Auditing Fees 25,000 33,760 32,900 7,900 31.60%3300 Court Reporting - - ‐ - 0.00%3400 Contractual Services 9,912 9,432 10,155 243 2.45%3410 Prof Svcs - Employment 2,291 565 2,291 - 0.00%4000 Travel & Per Diem 14,701 12,709 9,914 (4,787) -32.56%4100 Telephone/Telephone Support/Radios 8,680 10,041 10,679 1,999 23.03%4105 Postage 700 558 968 268 38.29%4300 Utilities 11,201 10,461 14,918 3,717 33.18%4405 Rentals & Leases 6,451 6,466 6,533 82 1.27%4500 Insurance 178,000 176,407 181,560 3,560 2.00%4600 Building Repairs & Maintenance 4,000 4,197 5,000 1,000 25.00%4605 Equipment Repairs & Maintenance 11,905 6,826 7,770 (4,135) -34.73%4610 Other Repairs & Maintenance 300 1,515 2,491 2,191 730.33%4800 Public Education 6,250 8,220 7,250 1,000 16.00%4900 Advertising/Legal Notices 1,795 475 4,265 2,470 137.60%4901 Lee County Tax Collector Fees 50,253 48,331 50,253 - 0.00%4903 Hendry County Tax Collector Fees 1,848 2,019 1,848 - 0.00%4905 Property Appraiser Fees 49,061 49,035 49,061 - 0.00%4910 Misc Fees/Charges 1,430 3,650 3,895 2,465 172.38%5100 Office Supplies 4,000 3,525 5,220 1,220 30.50%5200 Operating Supplies 3,460 4,827 6,125 2,665 77.02%5210 Small Tools/Equipment 2,380 1,332 1,230 (1,150) -48.32%5220 BOC Expenditures 3,000 5,401 ‐ (3,000) -100.00%5230 Tools & Equipment $500-$999 3,604 3,580 2,950 (654) -18.15%5400 Training & Education 6,167 4,390 6,474 307 4.98%5405 Subscriptions & Memberships 9,512 6,797 10,167 655 6.89%5410 Employee Appreciation 2,165 2,219 2,265 100 4.62%

Total Discretionary Expenses 591,686 586,656 645,385 53,699 9.08%

9998 Expense Reserve 10,000 - 10,000 - 0.00%

Total Other Expenses 10,000 - 10,000 - 0.00%

TOTAL EXPENDITURES 601,686$ 586,656$ 655,385$ 53,699$ 8.92%

** NOTE: FY 16-2017

E1c

Projected year end balances (i.e. estimated balances) should be based upon your department's lineitem 2nd quarter ACTUAL balances plus what you expect to spend in the 3rd and 4th quarters. Theprojected balances are provided to calculate year-end reserves that will directly effect the amountsavailable to carry over and reappropriate for the next budget year. The more accurate theprojections, the bigger the benefit to your department since there is more money to reappropriate.



Department: Stormwater Operations

Fund/Dept #: 0001/0002



Total Operating Expenditures 610,658$ 497,862$ 620,234$ 9,576$ 1.57%

Projected** Proposed Proposed % ChangeAccount/ Budget Actual Budget +/(-) Over +/(-) OverObject # Account Description FY 16-2017 FY 16-2017 FY 17-2018 FY 17 Budget 05 Budget

3400 Contractual Services 6,692 7,987 10,092 3,400 50.81%3401 Water Quality Testing 54,080 55,165 55,500 1,420 2.63%3410 Prof Svcs - Employment 375 421 505 130 0.00%4000 Travel & Per Diem 3,192 750 4,000 808 25.31%4100 Telephone/Telephone Support/Radios 7,620 8,630 8,580 960 12.60%4105 Postage - 21 300 300 0.00%4300 Utilities 31,214 30,125 31,055 (159) -0.51%4310 Waste Disposal 3,500 1,659 3,512 12 0.34%4405 Rentals & Leases 5,700 11,649 18,584 12,884 226.04%4600 Building Repairs & Maintenance 3,300 4,274 3,300 - 0.00%4605 Equipment Repairs & Maintenance 118,680 84,845 110,867 (7,813) -6.58%4610 Other Repairs & Maint 57,883 53,340 59,350 1,467 2.53%4620 Parks Maintenance 3,340 1,986 3,340 - 0.00%4630 ROW Obstruction Removal 500 500 500 - 0.00%4635 Vandalism Repairs 1,000 1,000 1,000 - 0.00%4900 Advertising/Legal Notices 300 100 375 75 0.00%4910 Miscellaneous Fees/Charges - 468 450 450 0.00%5100 Office Supplies - 100 100 100 0.00%5200 Operating Supplies 159,825 115,753 150,915 (8,910) -5.57%5205 Chemicals 90,000 76,786 90,000 - 0.00%5210 Small Tools/Equipment 7,000 3,651 6,500 (500) -7.14%5230 Tools & Equipment >$100 11,904 13,473 15,000 3,096 26.01%5235 Signage Expenditures 2,000 1,300 2,000 - 0.00%5300 Bridge Repairs 7,500 8,409 14,000 6,500 86.67%5400 Training & Education 10,088 4,401 8,409 (1,679) -16.64%5405 Subscriptions & Memberships 14,965 11,069 12,000 (2,965) -19.81%

Total Discretionary Expenses 600,658 497,862 610,234 9,576 1.59%

9998 Expense Reserve 10,000 - 10,000 - 0.00%

Total Other Expenses 10,000 - 10,000 - 0.00%

TOTAL EXPENDITURES 610,658 497,862 620,234 9,576 1.57%

** NOTE: FY 16-2017

E1d

Projected year end balances (i.e. estimated balances) should be based upon yourdepartment's line item 2nd quarter ACTUAL balances plus what you expect to spend inthe 3rd and 4th quarters. The projected balances are provided to calculate year-endreserves that will directly effect the amounts available to carry over and reappropriatefor the next budget year. The more accurate the projections, the bigger the benefit toyour department since there is more money to reappropriate.


Lee CountyLee County Mitigation Park Hendry County45,043.75 750.08 1,744.72 Assessment per

assessable acres assessable acres assessable acresassessable acre, less

Mitigation Park

Maintenance AssessmentOperations 3,867,047.64$ 38,104.76$ 149,785.83$ 85.85$

Debt ServiceSW109010 11,773.89 196.06 456.05 0.26 SW109020 20,586.78 342.82 797.41 0.46 SW10903P 19,313.31 321.61 748.08 0.43 SW109030 135,193.17 2,251.27 5,236.56 3.00 SW109040 12,970.61 215.99 502.40 0.29 SW109041 116,814.12 1,945.22 4,524.67 2.59 2017 552,650.80 9,202.88 21,406.32 12.27 Total debt service 869,302.67 14,475.85 33,671.48 19.30

Capital Infrastructure Projects - - -

Total Maintenance Assessment 4,736,350.31 52,580.61 183,457.31 105.15

Benefit Assessment - - - -

Total Maintenance & Benefit Ass

august 21, 2017 – 5:00 p.m. – budget hearing · 2017. 8. 18. · august 21, 2017 – 5:00 p.m....

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