budget for the fiscal year ending september 30, 2013

RESOLUTION NO. 64-08-12

A RESOLUTION OF THE BOARD OF COMMISSIONERS FOR THEKEY LARGO WASTEWATER TREATMENT DISTRICT ADOPTING THEBUDGET FOR THE FISCAL YEAR ENDING SEPTEMBER 2013 FORTHE DISTRICT LOCATED IN MONROE COUNTY, FLORIDA;PROVIDING FOR THE GENERAL MANAGER TO EXPEND FUNDS ONBEHALF OF THE DISTRICT; AND PROVIDING FOR APPLICABILITYAND AN EFFECTIVE DATE.

BE IT RESOLVED BY THE BOARD OF COMMISSIONERS OF THE KEYLARGO WASTEWATER TREATMENT DISTRICT;

Section 1. DISTRICT.

Pursuant to the Key Largo Wastewater Treatment District Act (Ch. 2002-337,Laws of Florida, as amended) (the "Act"), the Board of Directors of the Key LargoWastewater Treatment District (the Board) has the power and the duty to adopt budgetsfor and on behalf of the Key Largo Wastewater Treatment District (the "District").

Section 2. ADOPTION OF THE BUDGET AND AUTHORIZATION TO EXPEND

FUNDS.

(A) The District Utility System Operating Budget, and Capital ImprovementBudget for the Fiscal Year ending September 30, 2013, attached hereto as Exhibits "A"is incorporated herein and are hereby adopted.

(B) Subject to the limitation in Section 2(G), below, the General Manager ishereby authorized to expend funds of the District for official purposes of the operation,maintenance, billing, customer services, construction, debt service payment, capitalimprovements and other business activities of the District in accordance with theadopted Budgets.

(C) No contract or other commitment of funds, written or oral, shall be enteredinto without the certification of the Chief Financial Officer, that such contract or othercommitment of funds is in the budget and that sufficient cash to meet the contractual orother commitment of funds will be available within the time allowed for payment underthe Florida Prompt Payment Act. When such certification is made, the Chief FinancialOfficer shall record this action in the financial records of the District so to encumberthose funds and prevent their being used for other expenditures prior to the completionof the commitment for which the funds were approved. The Chief Financial Officer mayadjust the actual restricted amount as he determines that such a change is warranteddue to the activities related to the commitment.

(D) The Operating Budget contains the following categories of OperatingRevenue, Operating Expenses, Non-Operating Revenue and Non-Operating Expenses.The amounts shown within such categories are established as a target level for each

specific type of revenue or expenditure indicated. Recognizing that the items listed inthe Budgets may actually be higher or lower than those estimated, the Chief FinancialOfficer is authorized to reallocate the adopted Budgets within each category. Allocationof funds from one category to another is prohibited. Only the Board is authorized toincrease the budgeted amounts for a category.

(E) The General Manager is authorized to spend funds not in the Budgets inthe event of an emergency related to the KLWTD Utility System which is reasonablybelieved may result in danger or injury to persons, damage to assets of the District, orthe material loss of the district to provide wastewater services. As soon as possiblethereafter the General Manager or Chief Financial Officer shall report to the Chairmanany such actions taken or to be taken in such circumstances. However, suchcommunication shall occur no later than 24 hours after such actions or events.

(F) The Chief Financial Officer shall notify the Board when he determines thatthe actual revenues of a utility system are likely to be less than those indicated in theadopted Budgets and shall also prepare proposed revised Budgets for the Board'sreview and consideration.

(G) Pursuant to Resolution 01-01-05, any disbursement in excess of $10,000,other than emergency contracts as provided in Sections 2(E) of this Resolution, must beapproved by the Board prior to entering into such a contract.

(H) Pursuant to Resolution 01-01-05, except for emergency expendituresunder Section 3(E), above, any work order equal to or in excess of $10,000 for aprofessional services contract previously approved by the Board, must be approved bythe Board prior to accepting such a work order. Those work orders less than $10,000for such contracts do not require prior Board approval but will be presented to the Boardfor ratification.

(I) The Board authorizes the General Manager and the Chief FinancialOfficer to do all acts and things required of them by this Resolution and the Budgets forthe full, punctual, and complete performance thereof, and the Chairman and eachmember of the Board, officers, attorneys, and other agents of the District are herebyauthorized and directed to execute and deliver any and all papers and instruments andto do and cause to be done all acts and things necessary or proper for carrying out theBudgets and transactions contemplated by this Resolution, or Florida Statues.

Section 3. APPLICABILITY AND EFFECTIVE DATE.

This resolution shall take effect upon adoption by the Board of Commissioners.

INTENTIONALLY LEFT BLANK

RESOLVED AND ADOPTED this 21st of August, 2012.

The foregoing RESOLUTION was offered by Commissioner Brooks, who moved itsapproval. The motion was seconded by Commissioner Higgins, and being put to a votethe result was as follows:

Chairman Robert MajeskaCommissioner Norman HigginsCommissioner Charles Brooks

Commissioner Andrew Tobin

AYE

X

X

X

X

NAY

The Chairman thereupon declared Resolution No. 64-08-12 duly passed and adoptedthe 21st day ofAugust, 2012

O WASTEWATER TREATMENT DISTRICT

nMChairman Maje~ska

ATTEST:

MMCarol Walker, District Clerk

.•jsr?

'%«#

o form and legal sufficiency:

General Counsel, Ray Giglio

EXHIBIT "A"

Key Largo Wastewater Treatment District

FY12-13 PROPOSED BUDGET

KEY LARGO WASTEWATER TREATMENT DISTRICT

FY 2012-2013

BUDGET SUMMARY

8/16/2012

ESTIMATED REVENUES

OPERATING

Wastewater Service Revenue

TOTAL OPERATING REVENUES

OTHER REVENUES AND FINANCING SOURCES:

Non Ad Valorem Assessments

SDC Prepayments

Islamorada ILA

Investment Income

Cash on Hand

Loan Proceeds (BB&T)

TOTAL OTHER REVENUES AND FINANCING SOURCES

TOTAL REVENUES

PROPOSED

OPERATING

BUDGET

PROPOSED

CONSTRUCTION

BUDGET

TOTAL

PROPOSED

BUDGET

$ 7,920,000 $ - $ 7.920,000

7,920,000 - 7,920,000

4,954,616 _ 4,954,616

- 100,000 100,000

404,470 752,000 1,156,470

17,500 - 17,500

- 1,311,788 1,311,788

- 5,043.142

7.206.930

5,043,142

5,376,586 12,583,516

$ 13,296,586 $ 7,206,930 $ 20,503,516

EXPENDITURES

Departments:Administrative $ 1,509,857

Customer Service & IT 639,710

Operations Administrative 274,860

Maintenance 268,082

Collections 1,018.825

Treatment Plant 1,738,378

Total Department Expenditures 5,449,712

OTHER FINANCING USES:

Capital Outlay 200,000

Debt Service 6,500,000

Transfer to Repair &Replacement Fund 800,000

Transfer to Operational Reserve 326,874

Transfer to Insurance Deductible Reserve 20,000

Total Other Financing Uses 7,846,874

TOTAL EXPENDITURES $ 13,296,586

7,206.930

7,206.930

7,206,930

$ 1,509,857

639,710274,860268,082

1,018,8251,738,3785,449,712

7,406,930

6,500,000

800,000

326,874

20,000

15,053,804

$ 20,503,516

EXCESS/(DEFICENCY) OF REVENUES OVER EXPENDITURES $

Proposed FY12/13 Budget - Draft 3Page 1


FY 2012-2013

ADMINISTRATIVE BUDGET DETAIL

8/16/2012

Acct# Computation / Explanation

FY 12-13

ProposedBudget

FY11-12

Projected

Actuals

FY 11-12

Adopted B idget

511001 Board Meeting Compensation 54,000 54,000 54,000

513021 Administrative Payroll (6) 365,215 233,100 222,656

511211 Payroll Taxes 34,674 21,963 21,164

511213 Unemployment Compensation 20,000 20,000 3,294

511215 Group Health Premiums (6) 62,370 45,360 54,432

511218 Group Health Administration 1,000 25,000 5,100

511219 Life Insurance Premiums 1,200 _ 907

511216 Retirement Program 13,956 11,269 3,000

511214 Workers Compensation Insurance 2,536 15,000 3,642

513001 Tax Collector Fees 8,000 . 8,000

511046 Employee Uniforms / Clothing 450 - 800

514014 FKAA Billing Services 135,000 75,000 119,260

511011 Rents & Leases 34,745 35,000 34,231

511013 Electric 6,000 6,000 5,224

511018 Water 350 300 331

511007 Legal Advertisements 15,000 18,000 7,282

511008 Office Supplies & Printing 30,000 40,000 30,274

511003 Postage Expense 20,000 35,000 18,107

^1ino2 Qripjor f-yponcQ 9,000 10,000 8,909

511010 Travel, Training & Education 10,000 10,000 10,925

511015 Insurance

Commercial Package

Equipment Breakdown

Storage Tank Pollution Liability

ERISA Bond

Environmental Pollution Liability

Flood

329,042

9,886

5,240

137

33,148

36.708

414,161

414,161 397,500 336.473

Total Insurance

511007 Low Income Assistance 10,000 10,000 -

511014 Bank & Payroll Processing Fees 7,200 6,000 4,083



FY 2012-2013

ADMINISTRATIVE BUDGET DETAIL

8/16/2012


FY 12-13

Proposed

Budget

FY 11-12

Adopted Budget

FY11-12

ProjectedActuals

511009 Dues & Subscriptions 2,500 4,000 2,500

511099 Reserve for Contingencies 5,000 5,000 .

570002 Interest Expense _ 32,000 20,710

515002 Regulatory, Permit & Recording Fees 5,000 _ 4,937

511006 Miscellaneous Expenses _ 15,000 .

514019 Board Administative Expenses 5,000 _ -

514012 Consulting Services 5,000 . 6,700

514006 Audit & Accounting Services

Audit Services

Bishop & Rosasco

27,500

75.000

102,500 26,000 109,667

Total Audit & Accounting Services 102,500

514003 Utility Rate Consultant 5,000 1,500 24,000

514001 Legal - General Counsel - 60,000 54,747

514009 Legal - Outside Counsel 20,000 10,000 15,280

514002 Legal - Litiqation Reserve 20,000 20,000 -

514017 Lobbyists 85,000 85,000 76,233

Department Total $ 1,509,857 $ 1,326,992 $ 1266,868

Total Operating $Total Capital Outlay $

1,509,857 $ 1,326,992

Note: Budgeted expenses from above include expenses that are directly related to the operationof the Treatment Plant



FY 2012-2013

CUSTOMER SERVICE IT BUDGET DETAIL

8/16/2012


FY 12-13

FY 11-12

Adopted Budget

FY11-12

ProjectedActuals

ProposedBudget

513022 Customer Service & IT (6) 312,640 142,517 180,021

513019 Temporary/Part-time 15,000 _ 9,517

511211 Payroll Taxes 27,668 10,903 14,500


511216 Retirement Program 9,379 _ .

511214 Workers Compensation Insurance 885 _ 487

511046 Employee Uniforms / Clothing 450 . -

511008 Office Supplies 500 . -

511026 Internet Connectivity 9,940 39.000 6.280

511010 Travel, Training & Education (ESRI) 23,000 - -

512005 Tax Roll Services 5,000 5.000 5,000

514010 Computer Support 15,000 35.000 10,717

511012 Telephone 8,850 18.000 30,268

511047 Cell Phones/Wireless Data Services 26,760 - -

511048 Software License Renewals

Azteca Systems (City works)

ESRI

MSSql

Zarafa (email)

SewerCAD

Xlinesoft (database)

RedHat (Server Software x 2)

DLT Solutions (AutoCAD x4)

Digium (Asterisk)

GPServ, Inc. (Trimble)

SCADA Service Agreement (ROCHA)

Business Enterprise Software(accounting, payroll & purchasing) ^^^

15,000

30,000

2,500

1,200

750

500

700

750

600

3,500

9,000

25,000

89,500

Total Software 89,500



FY 2012-2013

CUSTOMER SERVICE IT BUDGET DETAIL

8/16/2012

Computation / Explanation

FY 12-13

ProposedBudget

FY11-12

Projected

ActualsAcct#

FY 11-12

Adopted Budget

511049 IT Maintenance

Hardware Repair - Parts & Maintenance 5,000

Hardware Upgrades 12,000

Software Upgrades 7,500

SCADA/lnstrumentation Tech

(PCs/Software Only) 6,000

30,500 30,078

Total IT Maintenance 30,500

511600 Capital Outlay: Computer Equipment 5,000 10,000 -

511601

Capital Outlay: Software - Business Enterprise Software (accounting,payroll & purchasing) 80,000

511602 Capital Outlav: GPS/Truck Locatinq System for all company vehicles 20,000 _ -

Department Total $ 744,710 $ 288,788 $ 341,300

Total Operating $Total Capital Outlay

639,710

105,000

$ 278

$ 1G

,788

,000



KEY LARGO WASTEWATER TREATMENT DISTRICT 8/16/2012

FY 2012-2013

OPERATIONS ADMINISTRATIVE BUDGET DETAIL


FY 12-13

ProposedBudget

FY 11-12

Adopted Budget

FY11-12

ProjectedActuals

513023

Operations Manager & Support Staff &Inspector (2.5) 148,249 80,185 93,394

511211 Payroll Taxes 12,426 6,134 7,145

511215 Group Health Premiums (2.5) 26,933 39,402 18,144

511216 Retirement Program 4,447 2,400


511046 Employee Uniforms / Clothing 368 .

511024 Supplemental Operating Support _ 10,000

511008 Office & Safety Supplies & Hurricane S upplies 3,000 5,000

511003 Postage Expense 500 1,500

511010 Travel, Training & Education 3,000 27,000

511009 Dues & Subscriptions 1,000 5,000

514005 Engineering Services

.001 Admin

.002 Plant

.003 Private Plans Review

.004 Islamorada

.005 Collections

10,000

20,000

10,000

10.000

10,000

60,000 60,000 70,697

Total Engineering Services 60.000

514012 Consulting Services 10,000 - IDepartment Total $ 274,860 $ 240,921 $ 191,842

Total Operating STotal Capital Outlay $

274,860 $ 240,921




FY 2012-2013

MAINTENANCE BUDGET DETAIL

8/16/2012

Acct # Computation / Explanation

513019 Maintenance Supervisor & Technicians (3)

511211 Payroll Taxes

511215 Group Health Premiums (3)

511216 Retirement Program

511214 Workers Compensation Insurance

511046 Employee Uniforms / Clothing

511008 Office Supplies

511023 Repairs & Maintenance Buildings

Elevator Maintenance

Backflow Inspection

Fire Alarm Main

Fuel Tank Reg

Supplies & Hardware

Administrative Office

Total Repairs &Maintenance Buildings

511047 Repairs & Maintenance Grounds

Landscaping - Vac Station: A, D, G, i &J

Landscaping - WWTP

511048

Tcts' rSspStTS o. r."«ji;"itcrisr.cG wrc-un^s

Repairs & Maintenance Equipment

includes Bobcat, forklift, Backhoe, Gensets and Vactron

511044 Facility Cleaning

Plant Office

Collections Office

Administrative Office

Total Facilit MB

511049 Repairs & Maintenance: Vehicles

511025 Solid Waste

includes planttrash, recycle &vac station E

1,500

800

3,000

200

1,000

15,000

21,500

5,700

4,000

4,000

13,700

FY 12-13

ProposedBudget

140,922

11,215

32,319

4,228

4,693

1,305

500

21,500

15,500

2,000

13,700

1,000

5,900


FY 11-12

AdoptedBudget

130.000

9.945

27.216

15,000

10,000

FY11-12

ProjectedActuals

129,787

9,929

27,216

3,241

11,480

1,000

5,410


FY 2012-2013

MAINTENANCE BUDGET DETAIL

8/16/2012


FY 12-13

ProposedBudget

FY 11-12

AdoptedBudget

FY11-12

ProjectedActuals

511050 Fuel

WWTP Generator

Vac Station Generators

4,000

6,000

10,000•

Total Fuel 10,000

511034 Supplies & Tools 3,300 _ _

511603 Capital Outlay: Truck 15,000 _ -

Department Total $ 283,082 $ 192,161 $ 188,063

Total Operating $Total Capital Outlay $

268,082 $15,000 $

192,161

Note: Budgeted expenses from above include expenses that are directly related to the operation of theTreatment Plant



FY 2012-2013

COLLECTIONS BUDGET DETAIL

FY 12-13 FY11-12

Acct# Computation / ExplanationProposed

BudgetFY 11-12

Adopted BudgetProjectedActuals

513017

Collections Supervisor, Lead Technicians & Technicians &Administrative Assistant (8) 332,000 356,570 363,343

511211 Payroll Taxes 28,870 20,255 27,796


511216 Retirement Program 9,960 14,600 .


511045 Safety/Immunizations (including safety classes) 8,000 . 6,698

511046 Employee Uniforms / Clothing 3,700 _ 1,333

511013 Electric 187,150 150,000 156,244

Vac Station A 40,000

Vac Station D 40,000

Vac Station E 35,000

Vac Station F - mini 1,250

Vac Station G 20,000

Vac Station I 20,000

Vac Station I - house 2,000

Vac Station I - office 1,500

Vac Station JK 25,000

Tweedy Pie 600

Humpty Dumpty 600

Harborage 600

Coastal WW/Largo Park Lift Station 600

Total Electric 187,150

511018 Water

Vac Station A 200

2,905 6,000 2,672

Vac Station D 225

Vac Station F - mini 175

Vac Station G 310

Vac Station I - house 750



FY 2012-2013

COLLECTIONS BUDGET DETAIL


511018 Water (continued from previous page)

Vac Station I - office 225

Vac Station JK 350

Tweedy Pie 175

Humpty Dumpty 175

Harborage 160

Coastal WW/Largo Park Lift Station 160

Total Water 2,905

511043

511023

Vacuum Station Supplies(includes Air Vac Parts, oil, filters, degreaser, vactron odorcontrol, etc.)

Repairs & Maintenance

Repair & Replacement of Pumps 25,000

Gravity Line/Sewage Tank Cleaning 7,500

Other Repairs & Maintenance 60,000

Total Repairs &Maintenance 92,500

511034 Supplies &Tools (includes cleaning supplies)^


511010 Travel, Training & Education

514013 Vehicle Expenses (fuel & maintenance)

511006 liscellaneous Expenses

514020 Lateral Extensions

514030 Professional Services - Electrical Services

511099 Reserve for Contingencies

511603 Capital Outlay: Truck &Trailer (1 ton truck &dump trailer)

FY 12-13

ProposedBudget

65,000

92,500

42,500

2,000

10,000

37,000

25,000

15,000

60,000

50,000

30,000

FY 11-12

Adopted Budget

75.000

10.000

30,000

10,000

35,000

65,000

FY11-12

ProjectedActuals

64,031

39,011

J32,J41_

2,512

14,687

31,024

2,965

10,197

511604 Capital Outaly: Vac Station EquipmentDepartment Total $ 1,098,825 $ 840,577 $ 868,157

Total OperatingTotal Capital Outlay


1,018,825 $80,000 $

775,577

65,000


FY 2012-2013

TREATMENT PLANT BUDGET DETAIL


513014 Plant Operators & Supervisor (4)

511211 Payroll Taxes

511215 Group Health Premiums (4)

511216 Retirement Program

511214 Workers Compensation Insurance

511046 Employee Uniforms / Clothing

511045 Safety / Immunizations

511035 Supplies & Tools (plant operations)

511050 Lab Supplies


511023 Repairs & Maintenance

511013 Electric (not including Vac E)

511018 Water

511019 Chemicals

511020 Sludge Handling

511021 Lab Services (sample analysis)

515002 Regulatory/Permit Fees

511003 Postage &Delivery Expense

511010 Travel, Training & Education

511006 Miscellaneous Expenses

514012 Consulting Services

514013 Vehicle Expense

511099 Reserve for Contingencies

FY 12-13

ProposedBudget

217.942

18,409

43,092

6,538

7,257

1,440

1,500

175,000

15,000

5,000

75,000

315,000

6,100

250,000

505,000

22,000

7.000

4,100

5,000

5.000

3.000

50,000

FY 11-12 AdoptedBudget

336,705

20,900

32,238

10,100

3,600

35.000

5,000

75,000

250,000

6,000

440,000

125,000

30.000

6,000

10,000

5,000

10,000

65,000

8/16/2012

FY11-12

Projected Actuals

224,027

17,138

41,063

17,115

652

973

166,999

2,891

48,724

295,449

11,448

208,643

294,144

34,813

1.347

571

3,731

2,682

511604 Capital Outlay

Department Total $ 1,738,378 $ 1,465,543 $ 1,372,410

Total Operating STotal Capital Outlay S

1,738,378 S 1,400,543

65.000

Note: This budget isnot an all inclusive budget ofthe treatment plant expenses, there are plant related expenses inother departmental budgets.



FY 2012-2013

CONSTRUCTION BUDGET DETAIL


FY 12-13

ProposedBudget

FY 13-14

Projected

Budget

513024 Construction Payroll (8.5) 386,429 398,022

511211 Payroll Taxes 33,251 34,138

511215 Group Health Premiums (8.5) 91,571 109,644

511216 Retirement Program 11,593 11,941

511214 Workers Compensation Insurance 12,868 13,254

511046 Employee Uniforms / Clothing 2,618 2,748

Estimated Project Costs - Collection System

FDOT G1 Extension 45,000-

C905 - Part A, Mainline 630,000-

C905 - Part B, Neighborhood 1,176,800 120,600

Coral Coast 197,500 -

Unique SF (excluding C905 Uniques) 580,000 191,500

Vacuum Stations - SCADA Upgrade 413,500-

Vacuum Stations - SCADA Upgrade IT 10,000 -

Grinder Pump Purchase 572,000 165,000

Service Connection Revisions 30,000 -

VS JK Mitigation

Total

10,000

3,664,800

-

477,100

Estimated Construction Coots - WWTP

Sludge Handling System 2,200,000 725,000

Shallow Wells 150,000 -

Reclaimed Water System & Storage Tank for Water Reuse -

130,000

Plant Intellipro II SCADA Upgrade -350,000

Vacuum Station E Hurricane Doors 25,300 -

Vacuum Station E Pump Room Ventilation Upgrade 25,000 -

Vacuum Stations JK and I Flood Proofing

Total

50,000

2,450,300

-

1,205,000

511031 Office Supplies 2,400 2,400



FY 2012-2013

CONSTRUCTION BUDGET DETAIL


FY 12-13

ProposedBudget

FY 13-14

ProjectedBudget

511010 Travel, Training & Education 15,000 15,000

514013 Vehicle Expense 1,100 1,100

511006 Miscellaneous Expenses 5,000 5,000Professional Services

Design Services

Construction Phase Services

Legal Services

109,500

390,500

10,000

510,000

85,500

129,500

10,000

Total Professional Services 510,000

511099 Reserve for Contingencies 20,000 20,000

Department Total $ 7,206,930 $ 2,520,347



FY 2012-2013

POTENTIAL EXPENSE ALLOCATIONS FROM OTHER DEPARTMENTS THAT ARE RELATED TO THE OPERATION OF

THE TREATMENT PLANT

FY12/13 Administrative costs potentially allocable to the Treatment Plant

FY12/13 Customer Service & IT costs potentially allocable to the Treatment Plant

FY12/13 Maintenance costs potentially allocable to the Treatment Plant

$129,503

$151,086

$107,575

Total $388,164

INSURANCE EXPENSES THAT ARE RELATED TO OTHER DEPATMENTS

Commercial PackageEquipment BreakdownStorage Tank Pollution LiabilityERISA Bond

Environmental Pollution LiabilityFlood

Total Insurance

Per

Budget Admin Collections Plant

$329,042 $32,904 $98,713 $197,425$9,886 $0 $3,954 $5,932$5,240 $0 $0 $5,240

$137 $137 $0 $0$33,148 $0 $33,148 $0$36,708 $416 $21,667 $14,625

$414,161 $33,457 $157,482 $223,222



FY 2012-2013

PROJECTED CASH BALANCES

9/30/12 Repair & Replacement Reserve Projected Cash Balance 698,663

9/30/13 Repair & Replacement Reserve Projected Cash Balance 1,498,663

9/30/12 Insurance Deductible Reserve Projected Cash Balance

9/30/13 Insurance Reserve Projected Cash Balance 20,000

9/30/12 Operating Reserve Projected Cash Balance** 10,057,354

9/30/13 Operating Reserve Projected Cash Balance ** 9,072,440

** includes assessment cash of $7,995,582 and $6,683,794for the years ending September 30, 2012 and 2013,respectively, but doesn't include sinking fund cash for debt service payments of $1,675,303.46 at 9/30/12


budget for the fiscal year ending september 30, 2013

Documents