July 17, :00 P.M. Budget Hearing

Transcription

1 July 17, :00 P.M. Budget Hearing Lehigh Acres Municipal Services Improvement District Barrett Room 601 East County Lane Lehigh Acres, FL This meeting is open to the general public. 1. Preliminaries A. Roll Call B. Invocation & Pledge of Allegiance C. Public Comment for Agenda Items 2. Discussion Agenda A. Projected fund balance at 9/30/17 B. FY Proposed Budget (Draft #2) C. Changes in Personal Services D. FY General Fund Expenditures E. 5 Year Budget Forecast F. FDOT Funding G. Public Comment, Open Forum 3. Adjournment

2 EAST COUNTY WATER CONTROL DISTRICT FY 2016/2017 BUDGET PROJECTIONS MAJOR FUNDS NON-MAJOR FUNDS CAPITAL PROJECT FUNDS TOTAL DEBT CAPITAL INFRASTRUCTURE LAND FY GENERAL SERVICE EQUIPMENT PROJECTS ACQUISITION projections REVENUES Non-Ad Valorem Assessments - Lee $ 4,639,097 $ - $ - $ - $ - $ 4,639,097 Non-Ad Valorem Assessments - Hendry 148, ,000 Uncollectible Allowance Discount on Assessments (136,500) (136,500) Non-Ad Valorem Assessments - PY 53, ,297 Non-Ad Valorem Assessments Int & Pen 23, ,451 Permits , ,000 Interest 8, ,495 Miscellaneous 12,835-15,000 1,928-29,764 Intergovernmental Revenue 2,145, ,024,800-4,169,800 Total Revenues 6,893, ,000 2,026,728-8,950,404 EXPENDITURES Administration & Finance Personal Services 892, ,197 Operating & Capital Expenditures 589, ,342 Stormwater Operations Personal Services 1,614, ,614,937 Operating & Capital Expenditures 468, , ,155 Contingencies Debt Service - 5,526,821 69, ,595,883 Capital Projects ,416, ,500 3,572,663 Total Expenditures 3,564,661 5,526, ,031 3,416, ,500 12,901,177 Excess of revenues over (under) expenditures 3,328,520 (5,526,327) (207,031) (1,389,435) (156,500) (3,950,773) OTHER FINANCING SOURCES (USES) Transfers in from General Fund - 977,072 76,748 3,384,185 49,452 4,487,457 Transfers in from Debt Service Fund Transfers in from Capital Projects Fund Transfers out to General Fund Transfers out to Debt Service Fund (977,072) (977,072) Transfers out to Capital Projects Fund (3,384,185) (3,384,185) Transfers out to Land Acquisition Fund (49,452) (49,452) Transfers out Capital Equipment R & R Fund (76,748) (76,748) Sale of Capital Assets , ,300 Note Proceeds - 4,549, ,549,335 Total other financing sources and uses (4,487,457) 5,526,407 93,048 3,384,185 49,452 16,300 Net change in fund balance (1,158,937) 81 (113,983) 1,994,750 (107,048) (3,934,473) Fund Balance - 9/30/16 4,110,583 1,156, , ,048 6,041,263 Fund Balance - 9/30/17 $ 2,951,645 $ 1,156,846 $ 552,883 $ 1,994,750 $ - $ 2,106,789 Gen Fund Balance less: 25% of operating costs (reserves) 891,165 Assigned for Capital Projects (FDOT Funds) 508,720 Total Assigned for 1,399,885 GF Unassigned 1,551,760 FDOT Revenues in General Fund FDOT Funds Received in FY2015 2,205,000 FDOT Funds Expected in FY ,000 Lee County - Homestead Widening Recv FY ,000 FDOT Seg 3 & 4 Received in FY2017 1,200,000 Expenditures from General Fund Used for Projects in FY2015 Modeling (124,907) Used for Capital Proj 2016 (739,326) Less Projected for 2017 (3,366,047) FDOT Funds Assigned in General Fund 508,720 Revenues in Capital Projects Fund Grant Funds Expected in FY ,224,800 FDOT Seg 3 & 4 Expected in FY ,000 FDOT Funds Assigned in Capital Projects Fund 1,624,800 Projected Capital Project Funds Available at 9/30/2017 2,133,520 J:\ACCOUNTING\Budget\2018\Projections\FY2017 Projections xlsx\Projections Combined 7/10/2017

3 GENERAL FUND REVENUE AND EXPENDITURE YTD PROJECTED ACTUAL VS ANNUAL BUDGET AS OF June 30, 2017 Revenues Annual Budget Y T D Actual Y T D Annual Variance Projected 9/30/17 Projected Annual Variance State Revenue Other Physical Environment 945, ,200, (255,000.00) 2,145, (1,200,000.00) Interest Earnings 2, , (2,500.36) 8, (5,500.00) Rental Income Barrett Room (300.00) (300.00) Lee County Assessments 4,666, ,239, , ,639, , Lee County Assessments PY 42, , , , Lee County Tax Penalties/Interest 18, , , , Lee County Assessment Discounts (139,995.00) (134,188.66) 5, (134,500.00) (5,495.00) Hendry County Assessments 176, , , , , Hendry County Assessments PY 11, , , , Hendry County Tax Penalties/Interest 4, , , , Hendry County Assessments Discounts (5,308.00) (797.83) 4, (2,000.00) (3,308.00) Sales of surplus materials & scrap (196.25) (196.25) Miscellaneous Contributions/Donations (446.49) (446.49) Public Education Donations & Grants 1, , , Miscellaneous Revenue , (1,669.09) 1, (1,684.06) Reimbursed Expense 8, (8,281.86) 8, (8,281.86) Insurance Proceeds (310.54) (310.54) Shirt Sales to Employees (67.93) (76.70) Total Revenues 5,724, ,467, , ,893, (1,169,122.11) Expenses Executive Salaries Supervisors 15, , , , Administration Salaries & Wages 624, , , , , Part time/seasonal Wages 8, , , , , Overtime Wages Vehicle Allowance Dist Mgr 8, , , , Cell Phone Allowance 1, , , (120.00) Gym Allowance Insurance Drop (204.00) FICA Taxes 50, , , , , Retirement Contributions 69, , , , , Health/Life Insurance 229, , , , , Workers' Compensation Insurance 2, , , , Unemployment Compensation (35.31) Legal Fees 90, , , , , Legislative Fees 1, , (3,078.00) 5, (3,123.00) Litigation Fees 7, , (2,479.50) 11, (3,247.97) Engineering 73, , , , (7,837.25) Accounting/Audit Fees 25, , , , (8,760.00) Contractual Services 9, , , , Prof Svcs Employment 2, , , Travel and Per Diem 14, , , , , Telephone/Telephone Support/Radios 8, , , , (1,361.34) Postage Utilities 11, , , , Rentals & Leases 6, , , , (14.64) Insurance 178, , , , , Building Repairs & Maintenance 4, , , (196.99) Equipment Repairs & Maintenance 11, , , , , Other Repairs & Maintenance (154.29) (154.29) Public Education 6, , (1,152.64) 8, (1,969.74) Advertising/Legal Notices 1, , , Lee County Tax Collector Fees 50, , , , , Hendry County Tax Collector Fees 1, , , Property Appraiser Fees 49, , , Miscellaneous Fees/Charges 1, , (2,118.31) 3, (2,219.81) Office Supplies 4, , , , Operating Supplies 3, , , (1,366.54) Small Tools & Equipment 2, , , BOC Expenditures 3, , (1,184.25) 5, (2,401.08) Tools and Equipment $100 $999 3, , , Training and Education 6, , , , , Subscriptions & Memberships 9, , , , , Employee Appreciation 2, , , (53.99) Expense Reserves 10, , , Total Administration & Finance Expenditures 1,613, ,104, , ,481, , Field Operations Salaries & Wages 1,076, , , ,054, , Part time/seasonal Wages 15, , , , , Overtime Wages 14, , , , Cell Phone Allowance 1, , , (150.00) Gym Allowance 1, , , Uniform Allowance FICA Taxes 84, , , , , Retirement Contributions 84, , , , , Health/Life Insurance 362, , , , , Workers' Compensation Insurance 55, , , , , Unemployment Compensation (101.22) Contractual Services 6, , , (695.00) Water Quality Testing 54, , , , (1,085.00) Employment (46.00) Travel and Per Diem 3, , , Telephone/Telephone Support/Radios 7, , , , (1,010.00) Postage (13.45) (20.00) Utilities 31, , , , , Waste Disposal 3, , , , Rentals & Leases 5, , , , (5,949.00) Building Repairs & Maintenance 3, , , , , Equipment Repairs & Maintenance 118, , , , , Other Repairs & Maintenance 57, , , , , Parks Maintenance 3, , , , , ROW Obstruction Removal Vandalism Repairs 1, , , Advertising/Legal Notices Miscellaneous Fees/Charges (371.95) (468.00) Office Supplies Operating Supplies 159, , , , , Chemicals 90, , , , , Small Tools & Equipment 7, , , , , Tools & Equipment $100 $999 11, , , , (1,569.00) Signage Expenditures 2, , , Bridge Repairs 7, , (487.46) 8, (909.00) Training and Education 10, , , , , Subscriptions & Memberships 14, , , , , Expense Reserves 10, , , Total Stormwater Operations Expenditures 2,308, ,383, , ,083, , Transfer to Debt Service Fund 977, , , , Transfer to Capital Projects Fund 1,875, ,942, (67,418.63) 3,384, (1,508,940.16) Transfer to Land Acquisition Fund 49, (49,451.67) Transfer to Equipment R&R Fund 76, , , Total Transfers Out 2,929, ,859, , ,487, (1,558,391.03) Total Expenses 6,850, ,347, ,702, ,052, (1,201,437.02) Excess Revenue Over (Under) Expenditures (1,126,212.00) 119, (897,648.39) (1,158,626.91) 32, Fund Balance at 9/30/16 * 3,014, ** 4,110, Fund Balance at 9/30/17 * 1,888, * 2,951,955.93

4 DEBT SERVICE FUND REVENUE AND EXPENDITURE YTD PROJECTED ACTUAL VS ANNUAL BUDGET AS OF June 30, 2017 Revenues Annual Budget Y T D Actual Y T D Annual Variance Projected 9/30/17 Projected Annual Variance Transfer from General Fund 12, , , (1.44) Transfer from General Fund 21, , (0.36) 21, Transfer from General Fund 114, , (0.58) 114, Transfer from General Fund 20, , (0.96) 20, Transfer from General Fund 142, , , (0.52) Transfer from General Fund 13, , , (0.70) Transfer from General Fund 123, , (0.06) 123, Interest Earnings (149.02) Transfer from General Fund 528, , , , Loan Proceeds 4,549, ,549, (4,549,335.00) Loan Proceeds ,549, ,549, Total Revenues 5,526, , ,609, ,526, (4,549,020.93) Expenses Principal FDEP SW , , , , Interest FDEP SW , , , , (1.47) Principal FDEP SW , , , , Interest FDEP SW , , , , (0.42) Transfer to General Fund Principal BoA Note Series 2005B 80, , (2.00) 80, Interest BoA Note Series 2005B 33, , , (1.42) Principal FDEP SW10903P 15, , , , Interest FDEP SW10903P 5, , , , Principal FDEP SW , , , , Interest FDEP SW , , , , (0.58) Principal FDEP SW , , , , (0.52) Interest FDEP SW , , , , (0.18) Principal FDEP SW , , , , (0.15) Interest FDEP SW , , , , Principal 5/3 Note Series ,744, , ,649, ,744, Interest 5/3 Note Series , , , , (316.24) Note Issuance Costs 60, , (60,350.00) Note Issuance Costs , , Total Expenses 5,527, , ,011, ,526, (60,666.51) Excess Revenue Over (Under) Expenditures (550.00) 401, (402,006.02) (4,488,354.42) Fund Balance at 9/30/16 1,156, ,156, Fund Balance at 9/30/17 1,156, ,156,846.01

5 CAPITAL INFRASTRUCTURE PROJECTS FUND REVENUE AND EXPENDITURE YTD PROJECTED ACTUAL VS ANNUAL BUDGET AS OF June 30, 2017 Revenues Annual Budget Y T D Actual Y T D Annual Variance Projected 9/30/17 Projected Annual Variance State Revenue Other Physical Environment 400, (255,000.00) 800, (800,000.00) Transfer from General Fund 52, , , , Transfer from General Fund 57, , (52,998.81) 94, , Transfer from General Fund Transfer from General Fund 176, , (131,207.01) 180, , Transfer from General Fund 30, , , , , FDEP Grant 1,224, (1,224,800.00) 1,224, Transfer from General Fund 1,461, ,996, , ,779, ,318, Transfer from General Fund 4, , , , Transfer from General Fund 150, , (140,894.63) 94, (55,300.04) Perimeter Sales of surplus materials & scrap Perimeter Transfer from General Fund 27, , , , AmberwoodSales of surplus materials & scrap AmberwoodTransfer from General Fund 10, , , , Anaconda Scrub OakSales of surplus materials & scrap Anaconda Scrub OakTransfer from General Fund 4, , , , Jaguar Blvd Sales of surplus materials & scrap Jaguar Blvd Transfer from General Fund , , Total Revenues 3,100, ,666, , ,410, , Expenses Engineering Additional Modelling SR82 Seg 3 & 4 Design Phase , , , , Moving Water South PH II Legal , , , , Moving Water South PH II Engineering 57, (57,500.00) F 90, , Moving Water South PH III Legal Homestead Widening Construction , , , , Hendry Canal Ext Widening Legal , , , , Hendry Canal Ext Engineering 176, , (114,558.55) F 176, West Marsh Engineering 30, , , , , West Marsh Construction , , , , Southwest Lehigh Groundwater Engineering 27, , (22,250.00) 27, Southwest Lehigh Groundwater Construction 2,658, ,183, (475,600.00) 2,752, , GS 10 Legal GS 10 Engineering , , , , W S Boundary Operating Supplies 5, (4,420.00) 2, (2,460.11) W S Boundary Small Tool & Equipment 2, (2,500.00) 1, (559.83) W S Boundary Tool & Equipment $100 $999 2, (2,500.00) 2, (139.22) W S Boundary Construction 140, , (131,474.63) 87, (52,140.88) Perimeter Rentals , , , , Perimeter Operating Supplies Perimeter Small Tools & Equipment Perimeter Tools & Equip $100 $ Perimeter Construction , , , , Amberwood Rentals AmberwoodOperating Supplies AmberwoodSmall Tools & Equipment AmberwoodConstruction , , , , Anaconda Scrub OakOperating Supplies Anaconda Scrub OakSmall Tools & Equipment Anaconda Scrub OakConstruction , , , , Jaguar Blvd Operating Supplies Jaguar Blvd Construction , , , , Total Expenses 3,100, ,524, , ,416, , Excess Revenue Over (Under) Expenditures , , ,994, , Fund Balance at 9/30/16 Fund Balance at 9/30/17 1,994,750.00

6 CAPITAL LAND ACQUISITION PROJECTS FUND REVENUE AND EXPENDITURE YTD PROJECTED ACTUAL VS ANNUAL BUDGET AS OF June 30, 2017 Y T D Annual Variance Projected Annual Variance Revenues Annual Budget Y T D Actual Projected 9/30/ Transfer from General Fund , Total Revenues , , Expenses Legal Fees 6, , , Other Fees Land 102, , , , Total Expenses 108, , , , Excess Revenue Over (Under) Expenditures (108,000.00) 0.00 (108,000.00) (107,048.33) 1, Fund Balance at 9/30/16 115, , Fund Balance at 9/30/17 7,053.00

7 CAPITAL EQUIPMENT REPAIR & REPLACEMENT FUND REVENUE AND EXPENDITURE YTD PROJECTED ACTUAL VS ANNUAL BUDGET AS OF June 30, 2017 Y T D Annual Variance Projected Annual Variance Revenues Annual Budget Y T D Actual Projected 9/30/ ROW Permit Fees 25, , , , (10,000.00) Rental Income ROW Lease Fees 6, , , , Proceeds from sale of fixed assets , (16,300.00) 16, , Sales of surplus materials & scrap Reimbursed Expense Outparcels 8, , , Transfer from General Fund 76, , , Total Revenues 116, , , , , Expenses Office Furniture & Equipment Fleet Other Machinery & Equipment Office Furniture & Equipment , , Fleet Heavy Equipment 145, , , , (3,239.00) Other Machinery & Equipment 30, , , , (5,669.00) Principal John Deere Financial , , , , Principal CAT Financial , , , (5,115.70) Interest John Deere Financial Interest CAT Financial , , Total Expenses 246, , , , (9,326.84) Excess Revenue Over (Under) Expenditures (129,610.00) (141,345.22) 11, (113,983.16) 15, Fund Balance at 9/30/16 635, , Fund Balance at 9/30/17 505, ,883.05

8 MAJOR FUNDS NON-MAJOR FUNDS Includes 1.54% COLA (final) & 3% Merit Increase CAPITAL PROJECTS FUNDS INFRASTRUCTURE TOTAL DEBT CAPITAL CONSTRUCTION LAND FY GENERAL SERVICE EQUIPMENT PROJECTS ACQUISITION Budget REVENUES Non-Ad Valorem Assessments - Lee $ 4,745,773 $ - $ - $ - $ - $ 4,745,773 Non-Ad Valorem Assessments - Hendry 182, ,406 Uncollectible Allowance - 3.0% (147,845) (147,845) Discount on Assessments - 3% (143,410) (143,410) Non-Ad Valorem Assessments - PY 53, ,297 Non-Ad Valorem Assessments Int & Pen 23, ,451 Permits , ,000 Interest 2, ,500 Miscellaneous 2,000-15, ,000 Intergovernmental Revenue , ,000 Total Revenues 4,718,172 40, ,000-5,358,172 EXPENDITURES Administration & Finance Personal Services 1,059, ,059,809 Operating & Capital Expenditures 763, ,299 Stormwater Operations Personal Services 1,841, ,841,630 Operating & Capital Expenditures 620, , ,234 Contingencies Debt Service - 917,454 27, ,408 Capital Projects ,017,000-1,017,000 Total Expenditures 4,284, , ,954 1,017,000-6,574,380 Excess of revenues over (under) expenditures 433,200 (917,454) (314,954) (417,000) - (1,216,208) OTHER FINANCING SOURCES (USES) Transfers in from General Fund - 917,454 76, ,720-1,627,922 Transfers in from Land Acquisition Fund Transfers out to Debt Service Fund (917,454) (917,454) Transfers out to Capital Projects Fund (633,720) (633,720) Transfers out Capital Equipment R & R Fund (76,748) (76,748) Note Proceeds Total other financing sources and uses (1,627,922) 917,454 76, , Net change in fund balance (1,194,722) - (238,206) 216,720 - (1,216,208) Fund Balance - 9/30/17 2,951,645 1,156, ,883 1,994,750-6,656,124 Fund Balance - 9/30/18 $ 1,756,923 $ 1,156,846 $ 314,677 2,211,470 $ - $ 5,439,916 Fund balance assigned for: 25% of operating costs 1,071,243 Unassigned (fund balance net of 25% of operating costs) 685,680 FY 2017/2018 BUDGET OVERVIEW Other Revenue Sources Assigned to Capital Projects Other Revenue Sources in Capital Projects Revenues in General Fund Other Revenue Sources Expected FDOT Funds Received in FY2015 2,205,000 * Grant Funds Expected in FY ,224,800 FDOT Funds Expected in FY ,000 FDOT Seg 3 & 4 Expected in FY ,000 Lee County - Homestead Widening Recv FY ,000 * Grant Funds Expected in FY ,000 FDOT Seg 3 & 4 Received in FY2017 1,200,000 * FDOT Seg 3 & 4 Expected in FY ,000 Expenditures from General Fund Total Other Revenue Sources 2,224,800 A Used for Projects in FY2015 Modeling (124,907) Used for Capital Proj 2016 (739,326) Projected FY 2018 Cap Proj Expenditures Less Projected for 2017 (3,366,047) Paid from General Fund (508,720) FDOT Funds Assigned in General 9/30/17 508,720 Paid from Capital Project Fund (383,280) B Total FY 2018 Capital Project Expenditures (892,000) FY2018 Transfers Budgeted to Fund Capital Projects 508,720 Other Revenue Sources Remaining in 9/30/ Remaining Other Revenues at 9/30/2018 1,841,520 C [A - B = C] * Revenue received J:\ACCOUNTING\Budget\2018\FY2018 Budget Overview - ( ).xlsx 7/10/2017

9 Lehigh Acres Municipal Services Improvement District FY Proposed Personal Services Detail Proposed % Change Proposed % Change Projected Proposed Budget +/(-) +/(-) Over Budget +/(-) Over Budget Actual Budget Over Actual Actual +/(-) Over Budget Budget FY FY FY FY FY FY FY Total Personal Expenditures $ 2,709,171 $ 2,507,134 $ 2,901,439 $ 394, % $ 192, % Dept #0001 Administration Executive Salaries 15,000 15,000 15, % % Salaries & Wages 624, , ,086 85, % 17, % Part-time/Seasonal Wages 8,923 7,384 9,173 1, % % Overtime Wages - - 2,000 2, % 2, % Vehicle Allowance 8,700 8,700 8, % % Allowances 1,980 2,304 2, % % Payroll Taxes 50,399 45,746 51,981 6, % 1, % Florida State Retirement 69,987 63,783 79,909 16, % 9, % Insurance Benefits 229, , ,736 55, % 15, % Workers Compensation Insurance 2,359 1,831 2, % % Unemployment Compensation (35) % % Total Administration 1,011, ,197 1,059, , % 48, % Dept #0002 Stormwater Operations Salaries & Wages 1,076,578 1,054,503 1,137,075 82, % 60, % Part-time/Seasonal Wages 15,080 2,894 15,080 12, % % Overtime Wages 14,421 14,421 20,000 5, % 5, % Allowances 3,120 2,190 4,200 2, % 1, % Payroll Taxes 84,854 79,647 89,992 10, % 5, % Florida State Retirement 84,712 82,473 94,364 11, % 9, % Insurance Benefits 362, , ,978 87, % 58, % Workers Compensation Insurance 55,990 45,412 59,752 14, % 3, % Unemployment Compensation (94) % % Total Stormwater Operations 1,697,592 1,614,937 1,841, , % 144, % Major Differences Proposed over Actual Remaining Difference $ 7,742 $ 394, % COLA (26,472.51) 3% Merit (44,277.13) Payroll Taxes (16,580.00) FRS (28,017.00) Admin Position (58,273.18) New Field Position (43,900.82) Insurance Additions (143,218.00) Allowances (2,226.00) Workers Comp (15,128.00) Fill Temp Position (8,469.90) J:\ACCOUNTING\Budget\2018\FY2018 Budget Overview - ( ).xlsx 7/10/2017

10 SUMMARY LINE ITEM REQUEST OPERATING & OTHER EXPENDITURES EXHIBIT B(1) Department: Elected Officials Fund/Dept #: 0001/0001 Projected** Proposed Proposed % Change Budget Actual Budget +/(-) Over +/(-) Over FY FY FY FY 17 Budget FY 17 Budget Total Operating Expenditures $ - $ - $ 24,015 $ 24, % Projected** Proposed Request % Change Account/ Budget Actual Budget +/(-) Over +/(-) Over Object # Account Description FY FY FY FY 17 Budget FY 17 Budget 3100 Legal Fees $ - $ - $ % 3110 Legislative Fees % 3115 Litigation Fees % 3130 Engineering % 3200 Accounting & Auditing Fees % 3300 Court Reporting % 3400 Contractual Services % 3410 Prof Svcs - Employment % 4000 Travel & Per Diem ,465 15, % 4100 Telephone/Telephone Support/Radios % 4105 Postage % 4300 Utilities % 4405 Rentals & Leases % 4500 Insurance % 4600 Building Repairs & Maintenance % 4605 Equipment Repairs & Maintenance % 4610 Other Repairs & Maintenance % 4800 Public Education - - 2,500 2, % 4900 Advertising/Legal Notices % 4901 Lee County Tax Collector Fees % 4903 Hendry County Tax Collector Fees % 4905 Property Appraiser Fees % 4910 Misc Fees/Charges % 5100 Office Supplies % 5200 Operating Supplies % 5210 Small Tools/Equipment % 5220 BOC Expenditures % 5230 Tools & Equipment $500-$ % 5400 Training & Education - - 5,150 5, % 5405 Subscriptions & Memberships % 5410 Employee Appreciation % Total Discretionary Expenses ,015 24, % 9998 Expense Reserve % Total Other Expenses % TOTAL EXPENDITURES $ - $ - $ 24,015 $ 24, % ** NOTE: FY Projected year end balances (i.e. estimated balances) should be based upon your department's line item 2nd quarter ACTUAL balances plus what you expect to spend in the 3rd and 4th quarters. The projected balances are provided to calculate year-end reserves that will directly effect the amounts available to carry over and reappropriate for the next budget year. The more accurate the projections, the bigger the benefit to your department since there is more money to reappropriate. J:\ACCOUNTING\Budget\2018\FY2018 Budget Overview - ( ).xlsx 7/10/2017

11 SUMMARY LINE ITEM REQUEST OPERATING & OTHER EXPENDITURES EXHIBIT B(1) Department: Administration & Finance Fund/Dept #: 0001/0001 Projected** Proposed Proposed % Change Budget Actual Budget +/(-) Over +/(-) Over FY FY FY FY 17 Budget FY 17 Budget Total Operating Expenditures $ 601,686 $ 589,282 $ 739,284 $ 137, % Projected** Proposed Proposed % Change Account/ Budget Actual Budget +/(-) Over +/(-) Over Object # Account Description FY FY FY FY 17 Budget FY 17 Budget 3100 Legal Fees $ 90,870 $ 78,137 $ 109,495 18, % 3110 Legislative Fees 1,950 5,013 0 (1,950) 0.00% 3115 Litigation Fees 7,800 11,048 11,700 3, % 3130 Engineering 73,000 80, ,050 39, % 3200 Accounting & Auditing Fees 25,000 33,760 32,900 7, % 3300 Court Reporting % 3400 Contractual Services 9,912 9,432 18,655 8, % 3410 Prof Svcs - Employment 2, , % 4000 Travel & Per Diem 14,701 12,709 9,914 (4,787) % 4100 Telephone/Telephone Support/Radios 8,680 10,041 10,679 1, % 4105 Postage ,320 53, % 4300 Utilities 11,201 10,461 14,918 3, % 4405 Rentals & Leases 6,451 6,466 6, % 4500 Insurance 178, , ,560 3, % 4600 Building Repairs & Maintenance 4,000 4,197 5,000 1, % 4605 Equipment Repairs & Maintenance 11,905 6,826 7,770 (4,135) % 4610 Other Repairs & Maintenance ,491 2, % 4800 Public Education 6,250 8,220 7,250 1, % 4900 Advertising/Legal Notices 1, ,265 2, % 4901 Lee County Tax Collector Fees 50,253 48,331 50, % 4903 Hendry County Tax Collector Fees 1,848 1,614 1, % 4905 Property Appraiser Fees 49,061 49,035 49, % 4910 Misc Fees/Charges 1,430 3,650 3,895 2, % 5100 Office Supplies 4,000 3,525 5,220 1, % 5200 Operating Supplies 3,460 4,827 6,125 2, % 5210 Small Tools/Equipment 2, ,230 (1,150) % 5220 BOC Expenditures 3,000 5,401 0 (3,000) % 5230 Tools & Equipment $500-$999 3,604 3,102 2,950 (654) % 5400 Training & Education 6,167 4,390 5,679 (488) -7.91% 5405 Subscriptions & Memberships 9,512 6,647 8,967 (545) -5.73% 5410 Employee Appreciation 2,165 2,219 2, % Total Discretionary Expenses 591, , , , % 9998 Expense Reserve 10,000-10, % Total Other Expenses 10,000-10, % TOTAL EXPENDITURES $ 601,686 $ 589,282 $ 739,284 $ 137, % ** NOTE: FY Projected year end balances (i.e. estimated balances) should be based upon your department's line item 2nd quarter ACTUAL balances plus what you expect to spend in the 3rd and 4th quarters. The projected balances are provided to calculate year-end reserves that will directly effect the amounts available to carry over and reappropriate for the next budget year. The more accurate the projections, the bigger the benefit to your department since there is more money to reappropriate. J:\ACCOUNTING\Budget\2018\FY2018 Budget Overview - ( ).xlsx 7/10/2017

12 SUMMARY LINE ITEM REQUEST OPERATING & OTHER EXPENDITURES EXHIBIT B(1) Department: Stormwater Operations Fund/Dept #: 0001/0002 Projected** Proposed Proposed % Change Budget Actual Budget +/(-) Over +/(-) Over FY FY FY FY 17 Budget FY 17 Budget Total Operating Expenditures $ 610,658 $ 468,185 $ 620,234 $ 9, % Projected** Proposed Proposed % Change Account/ Budget Actual Budget +/(-) Over +/(-) Over Object # Account Description FY FY FY FY 17 Budget 05 Budget 3400 Contractual Services 6,692 7,387 10,092 3, % 3401 Water Quality Testing 54,080 55,165 55,500 1, % 3410 Prof Svcs - Employment % 4000 Travel & Per Diem 3, , % 4100 Telephone/Telephone Support/Radios 7,620 8,630 8, % 4105 Postage % 4300 Utilities 31,214 30,125 31,055 (159) -0.51% 4310 Waste Disposal 3,500 1,659 3, % 4405 Rentals & Leases 5,700 11,649 18,584 12, % 4600 Building Repairs & Maintenance 3,300 1,274 3, % 4605 Equipment Repairs & Maintenance 118,680 59, ,867 (7,813) -6.58% 4610 Other Repairs & Maint 57,883 53,340 59,350 1, % 4620 Parks Maintenance 3,340 1,986 3, % 4630 ROW Obstruction Removal % 4635 Vandalism Repairs 1,000 1,000 1, % 4900 Advertising/Legal Notices % 4910 Miscellaneous Fees/Charges % 5100 Office Supplies % 5200 Operating Supplies 159, , ,915 (8,910) -5.57% 5205 Chemicals 90,000 76,786 90, % 5210 Small Tools/Equipment 7,000 3,651 6,500 (500) -7.14% 5230 Tools & Equipment >$100 11,904 13,473 15,000 3, % 5235 Signage Expenditures 2,000 1,300 2, % 5300 Bridge Repairs 7,500 8,409 14,000 6, % 5400 Training & Education 10,088 4,101 8,409 (1,679) % 5405 Subscriptions & Memberships 14,965 11,069 12,000 (2,965) % Total Discretionary Expenses 600, , ,234 9, % 9998 Expense Reserve 10,000-10, % Total Other Expenses 10,000-10, % TOTAL EXPENDITURES 610, , ,234 9, % ** NOTE: FY Projected year end balances (i.e. estimated balances) should be based upon your department's line item 2nd quarter ACTUAL balances plus what you expect to spend in the 3rd and 4th quarters. The projected balances are provided to calculate year-end reserves that will directly effect the amounts available to carry over and reappropriate for the next budget year. The more accurate the projections, the bigger the benefit to your department since there is more money to reappropriate. J:\ACCOUNTING\Budget\2018\FY2018 Budget Overview - ( ).xlsx 7/10/2017

13 2017/18 General Long-Term Debt Budgets DEBT SERVICE FUND SUMMARY Debt Service Fund FY 15/16 FY 16/17 FY 16/17 FY 17/18 Actual Budget Forecast Budget FDEP SW ,425 12,427 12,427 12,426 FDEP SW ,727 21,727 21,727 21,727 FDEP SW10903P 20,383 20,382 20,382 20,383 FDEP SW , , , ,681 FDEP SW ,689 13,690 13,690 13,689 FDEP SW , , , ,284 BoA Promissory Note - Series 2005B 114, , , ,283 5/3 Promissory Note - Series ,523 5,078,665 5,018,000 - Promissory Note - Series , ,981 Reserve for Debt Service 1,156,689 1,155,993 1,155,993 1,155,993 2,073,682 6,683,131 6,682,816 2,073,447 Revenues Loan Proceeds - 4,549,335 4,549,335 - Transfer from General Fund 917, , , ,454 Transfer Excess from 5/ Interest Income ,916 - Prior Year Surplus 1,156,349 1,156, ,077 1,155,993 2,073,682 6,683,131 6,682,816 2,073,447 J:\ACCOUNTING\Budget\2018\FY2018 Budget Overview - ( ).xlsx 7/10/2017

14 CAPITAL OUTLAY Capital Projects Fund 0306 Fiscal Year 2017/2018 Project Name & Description Account Number Amount Culvert Replacement Phase IVd Design and build, in-house, five (5) critical condition road culvert crossings that were identified in the 2011 Facilities Inventory Report. Funding Source: Transfer from General Fund , , , , ,000 Department/Account Number Supplies ,000 Tools XX 1,000 Infrastructure ,000 Supplies ,000 Tools XX 1,000 Infrastructure ,000 Supplies ,000 Tools XX 1,000 Infrastructure ,000 Supplies ,000 Tools XX 1,000 Infrastructure ,000 Supplies ,000 Tools XX 1,000 Infrastructure ,000 Operating Budget Impact: None-Funded by FDOT Agreement Funds In-house Weir Replacement Design and Build S-R-1 Funding Source: Transfer from General Fund 0306-???? ,000 Department/Account Number Engineering 0306-???? ,000 Operating Budget Impact: Halfway Pond/Moving Water South Ph II Re-establish flows from the southern areas of District south toward the Lee County well fields Funding Source: Transfer from General Fund ,000 Grant from SFWMD ,000 Department/Account Number Engineering/Permitting Infrastructure ,000 Operating Budget Impact: None-Funded by FDOT Agreement Funds Dog Hendry Waterway Connection Design canal and culvert crossing between S-D-1 and S-H-1 Funding Source: Transfer from General Fund ,000 Department/Account Number Engineering/Permitting ,000 Operating Budget Impact: Hendry Extension Canal Widening Widen six miles of canal Funding Source: Transfer from General Fund ,000 Department/Account Number Engineering ,000 Operating Budget Impact: West Marsh Excavation Inspection for Excavation Funding Source: Transfer from General Fund ,000 Department/Account Number Engineering ,000 Operating Budget Impact: TOTAL INFRASTRUCTURE PROJECTS $ 1,017,000 J:\ACCOUNTING\Budget\2018\FY2018 Budget Overview - ( ).xlsx 7/10/2017

15 CAPITAL OUTLAY - EQUIPMENT Capital Equipment Repair & Replacement Fund 0326 Fiscal Year 2017/2018 Department: Administration & Finance (0001) ACCOUNT ADD/REPLACE NUMBER UPGRADE COST Nothing planned for FY17/18 Department: Stormwater Operations (0002) Fleet Vehicle R 42,000 Fleet Vehicle R 32,000 Fleet Vehicle R 24,000 ATZ 2700 Mower R 19,000 Dump Trailer A 12,500 Plasma Cutter R 2,000 Welder R 2,500 Cab Tractor R 110,000 30' Boom R 42,500 Pipe Puller A 15,500 Rotary Cutter Batwing Deck R 25, ,000 Capital Leases CAT Financial Principal - Bulldozer R 24,885 CAT Financial Interest - Bulldozer R 3,069 TOTAL CAPITAL OUTLAY 27, ,954 J:\ACCOUNTING\Budget\2018\FY2018 Budget Overview - ( ).xlsx 7/10/2017

16 Personal Services Detail Proposed % Change Proposed % Change Projected Proposed +/(-) Over +/(-) Over +/(-) Over +/(-) Over Budget Actual Budget Actual Actual Budget Budget FY FY FY FY FY FY FY Total Personal Expenditures $ 2,709,171 $ 2,507,134 $ 2,901,439 $ 394, % $ 192, % Administration Executive Salaries 15,000 15,000 15, % % Salaries & Wages 624, , ,086 85, % 17, % Part-time/Seasonal Wages 8,923 7,384 9,173 1, % % Overtime Wages - - 2,000 2, % 2, % Vehicle Allowance 8,700 8,700 8, % % Allowances 1,980 2,304 2, % % Payroll Taxes 50,399 45,746 51,981 6, % 1, % Florida State Retirement 69,987 63,783 79,909 16, % 9, % Insurance Benefits 229, , ,736 55, % 15, % Workers Compensation Insurance 2,359 1,831 2, % % Unemployment Compensation (35) % % Total Administration 1,011, ,197 1,059, , % 48, % Stormwater Operations Salaries & Wages 1,076,578 1,054,503 1,137,075 82, % 60, % Part-time/Seasonal Wages 15,080 2,894 15,080 12, % % Overtime Wages 14,421 14,421 20,000 5, % 5, % Allowances 3,120 2,190 4,200 2, % 1, % Payroll Taxes 84,854 79,647 89,992 10, % 5, % Florida State Retirement 84,712 82,473 94,364 11, % 9, % Insurance Benefits 362, , ,978 87, % 58, % Workers Compensation Insurance 55,990 45,412 59,752 14, % 3, % Unemployment Compensation (94) % % Total Stormwater Operations 1,697,592 1,614,937 1,841, , % 144, % J:\ACCOUNTING\Budget\2018\Payroll\!FY2018 Position Summary ( ).xlsx

17 EAST COUNTY WATER CONTROL DISTRICT GENERAL FUND EXPENDITURES (Audited) FISCAL YEARS 2007 THROUGH 2017 Fiscal Year Personal Services Personal Services Benefits Operating Expenses Capital Outlay Debt Service* Total Expenditures Employee Count ,365, ,636 1,558, ,533 3,861, ,559, ,495 1,653, ,610 4,480, ,662, ,658 1,318, ,653 4,075, ,535, ,176 1,181, ,865 3,737, ,513, ,601 1,076, ,909 3,618, ,506, ,136 1,069,219 3,299, ,510, ,185 1,052,667 3,334, ,463, , ,906 3,197, ,617, ,240 1,168,109 3,609, ,568, , ,965 3,357, * 1,664, ,792 1,053,367 3,560, *Projected Highest Cost J:\ACCOUNTING\Budget\2018\June 2017 Board Meeting Budget Backup\FY General Fund Expenditures.xlsx 6/7/2017

18 5 Year Budget Summary Forecast with NO Cost of Living Increases in Personal Services NO Assessment Increases (static revenue & expense) Assumption based on no rate increase FY16/17 FY17/18 FY18/19 FY19/20 FY20/21 FY21/22 Total FY2018 Projected General Fund Revenues 4,748, ,718, ,718, ,718, ,718, ,718, Less Personal Services (2,507,133.99) (2,901,439.00) (2,901,439.00) (2,901,439.00) (2,901,439.00) (2,901,439.00) Less Debt Service (917,454.00) (917,454.00) (917,454.00) (917,454.00) (917,454.00) (917,454.00) Less Transfers to Capital Equip (76,748.00) (76,748.00) (76,748.00) (76,748.00) (76,748.00) (76,748.00) Less Additional Trf needed for Capital Equipment (217,742.87) (235,000.00) (280,000.00) Remaining for Operations 1,246, , , , , , Amount needed for operating (1,057,527.00) (1,383,533.00) (1,383,533.00) (1,383,533.00) (1,383,533.00) (1,383,533.00) Deficit 189, (561,002.00) (561,002.00) (778,744.87) (796,002.00) (841,002.00) Amount needed per acre Projected Fund Balance 2,442, ,881, ,320, , (253,825.48) (1,094,827.48) Less: 25% Reserves (891,165.25) (1,071,243.00) (1,071,243.00) (1,071,243.00) (1,071,243.00) (1,071,243.00) Projected Unassigned Fund Balance 1,551, , , (529,066.48) (1,325,068.48) (2,166,070.48) Equivalent # of Positions lost to preserve 25% reserves (cumulative) (7.00) (17.54) (28.67) Positions lost each year (7.00) (10.53) (11.13) With no rate increase staff reductions would have to be made to preserve 25% reserves In FY 19/20 we would dip into reserves unless there is a staff reduction of 8.16 positions prior to the start of FY19/20. Unassigned fund balance would be depleted *Staff reductions based on the average salary of all employees (excludes commissioners) J:\ACCOUNTING\Budget\2018\General Fund The Next Four Years 2.xlsx

19 Forecast w/ 2% Cost of Living Increase in Personal Services ONLY & Assessment Increase Each Year Based on "Amount Needed Per Acre" Assumptions with increases shown FY16/17 FY17/18 FY18/19 FY19/20 FY20/21 FY21/22 Total FY2018 Projected General Fund Revenues 4,748, ,718, ,279, ,279, ,496, ,514, Less Personal Services (2,507,133.99) (2,901,439.00) (2,901,439.00) (2,901,439.00) (2,901,439.00) (2,901,439.00) Less Debt Service (917,454.00) (917,454.00) (917,454.00) (917,454.00) (917,454.00) (917,454.00) Less Transfers to Capital Equip (76,748.00) (76,748.00) (76,748.00) (76,748.00) (76,748.00) (76,748.00) Less Additional Trf needed for Capital Equipment (217,742.87) (235,000.00) (280,000.00) Remaining for Operations 1,246, , ,383, ,165, ,366, ,338, Amount needed for operating (1,057,527.00) (1,383,533.00) (1,383,533.00) (1,383,533.00) (1,383,533.00) (1,383,533.00) Deficit 189, (561,002.00) (217,742.87) (17,257.13) (45,000.00) Amount needed per acre Projected Fund Balance 2,442, ,881, ,881, ,664, ,646, ,601, Less: 25% Reserves (891,165.25) (1,071,243.00) (1,071,243.00) (1,071,243.00) (1,071,243.00) (1,071,243.00) Projected Unassigned Fund Balance 1,551, , , , , , Equivalent # of Positions lost to preserve 25% reserves (none) J:\ACCOUNTING\Budget\2018\General Fund The Next Four Years 2.xlsx

20 Increase ($) Total Assessable Acreage # of Units < $ , ,812 $ $4.99 2, ,527 $ $ , ,169 $ $ $ $ , ,141 $ $ $ $ $ $ $ , , ,982 AFFECT OF $10 PER ACRE INCREASE (BY UNITS) $ $ % $ $ % $ $ % $ $ % $ $ % $ $ % $ $ % $ % < $ %