Final Adopted Budget. Fiscal Year Ending September 30, Adopted November 14, 2018 Resolution 19-01

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1 2018 Final Adopted Budget Fiscal Year Ending September 30, 2018 Adopted November 14, 2018 Resolution 19-01

2 RESOLUTION # RESOLUTION OF THE BOARD OF COMMISSIONERS OF THE IMMOKALEE WATER AND SEWER DISTRICT ADOPTING THE FINAL 2018 FISCAL YEAR BUDGET. WHEREAS, the Board of Commissioners of the IMMOKALEE WATER AND SEWER DISTRICT (hereinafter referred to as the "Board") is empowered to construct, operate and maintain a Water and Sewer System (the "System") as described in Florida Statute Chapter , Laws of Florida, which was amended by chapters , , and , Laws of Florida, was codified, reenacted, amended, and repealed as Chapter No , was amended in Chapter ; and was amended in Chapter ; and WHEREAS, the Board is authorized and empowered to make rules and regulations for its own government and proceedings; and WHEREAS, the Board met reviewed, amended, and adopted the final budget for the Fiscal year ending September 30, 2018, during a publicly advertised meeting on November 14, 2018; NOW, THEREFORE, BE IT RESOLVED BY THE BOARD OF COMMISSIONERS OF THE IMMOKALEE WATER AND SEWER DISTRICT, in public meeting assembled that the following Final 2016 Fiscal Year be adopted and recognized as Resolution 19-01:

3 SOURCES AND USES OF FUNDS ORIGINAL 1ST AMENDMENT FINAL SOURCES OF FUNDS Charges for Services Water Sales $3,329,607 $3,329,607 $3,312,732 Wastewater Charges 5,149,700 5,149,700 5,072,932 Meter Service Charges 676, , ,603 Reconnection and Transfer Fees 116, , ,260 Miscellaneous Charges and Fees 74,445 74,445 82,977 Late Fees 89,910 89,910 84,005 Cross Connection Control fee 318, , ,443 Total Charges for Services $9,755,673 $9,755,673 $9,711,951 Non-Operating Revenue Interest Income $58,000 $58,000 $61,771 Interest Income - Assessments Assessment Interest Income Contributed Capital - Grant/FDEP Contributed Capital - Grant- USDA 4,063,900 3,793,358 3,793,358 Contributed Capital - Customers 47,599 54,000 63,173 Contributed Capital - Developers 70, Debt Proceeds - USDA 7,663,300 13,595,617 13,595,617 Debt Proceeds - FDEP Debt Proceeds - FCB Other Non-Operating Revenue 34,774 48,911 49,425 Master Plan 0 Grant / Insurance Proceeds Total Non-Operating Revenue $11,937,573 $17,549,886 $17,563,344 TOTAL SOURCES OF FUNDS $21,693,246 $27,305,558 $27,275,295 USES OF FUNDS Operations and Maintenance Water Treatment and Distribution $2,112,145 $2,072,472 $1,861,566 Wastewater Treatment 1,811,860 1,911,388 1,830,520 Wastewater Collection 901, , ,510 Customer Service and Administration 1,460,810 1,452,657 1,349,580 Maintenance Department 741, , ,633 Depreciation 1,932,000 1,943,656 1,950,054 Total O & M Expenditures $8,960,507 $8,976,934 $8,146,863 Capital Expenditures Water Treatment and Distribution $11,809,799 $17,442,975 $17,452,148 Wastewater Treatment Wastewater Collection 35, Customer Service and Administration Maintenance Department Total Capital Expenditures $11,844,799 $17,442,975 $17,452,148 Debt Service Principal $597,132 $597,132 $597,132 Interest 681, , ,427 Total Debt Service $1,278,759 $1,406,559 $1,406,559 Undesignated $1,570,387 $349,085 $0 Previous Designated Balance Forward $7,773,320 $7,389,086 $7,389,086 Designated Funds Additions $1,994,739 $2,198,149 $2,023,927 Reductions ($1,535,367) ($1,873,570) ($1,647,548) Total Designated Funds $8,232,692 $7,713,664 $7,765,465 Other Uses of Funds Bad Debt Expense $35,000 35,000 7,234 Loss on Disposal of Assets 25,000 25,000 0 Total Other Uses of Funds $60,000 $60,000 $7,234 TOTAL USES OF FUNDS $22,144,065 $27,886,469 $27,012,805 Transfer from reserves to operations $450,818 $580,911 $276,387 EXCESS (DEFICIENCY) OF (450,818) (580,911) (276,387) SOURCES OVER USES OF FUNDS 0 $0 $0 Page 1 of 17

4 OPERATIONS AND MAINTENANCE Page 2 of 17

5 OPERATIONS AND MAINTENANCE EXPENDITURES PROGRAM Water Treatment and Distribution CODE DESCRIPTION ORIGINAL 1ST AMENDMENT FINAL 1100 Salaries and Wages $760,845 $760,845 $654, Overtime 85,817 85,817 32, FICA 64,770 64,770 55, Unemployment Taxes Employer Pension Contribution 45,651 45,651 35, Health/Life Insurance 261, , , Workers Compensation 36,856 39,978 39, Travel and Training 26,000 26,000 13, Telephone and Fax 7,181 7,354 7, Electric---All Other 176, , , General Liability Insurance 20,679 18,668 18, Comprehensive Auto Insurance 10,628 8,388 8, Other Insurance 88,924 75,313 75, Repairs & Maintenance 168, , , Other Contract Services 35,534 34,400 30, Vehicle Fuel 26,822 35,836 35, Vehicle Maintenance 15,536 24,999 21, Licenses and Permits 14,520-1, Chemicals 105,745 86,037 82, Other Materials 125, , , Laboratory Fees 27,507 35,315 36, Uniforms/Clothing Allowance 3,900 3,900 2, Memberships/Periodicals/Books 2,649 2,649 2,084 COLUMN TOTALS $2,112,145 $2,072,472 $1,861,566 Page 3 of 17

6 OPERATIONS AND MAINTENANCE EXPENDITURES PROGRAM Wastewater Treatment CODE DESCRIPTION ORIGINAL 1ST AMENDMENT FINAL 1110 Salaries and Wages $524,682 $524,682 $559, Overtime 25,416 25,416 12, FICA 42,083 42,083 43, Unemployment Taxes Employer Pension Contribution 31,481 31,481 25, Health/Life Insurance 188, , , Workers Compensation 19,057 22,079 22, Travel and Training 18,000 18,000 4, Telephone and Fax 3,862 3,862 3, Electric 246, , , Section 8 Electric 8,020 5,915 5, General Liability Insurance 20,679 18,668 18, Comprehensive Auto Insurance 4,555 4,893 4, Other Insurance 84,287 70,846 70, Section 8 Field Maintenance 16,703 16,703 1, Repairs & Maintenance 167, , , Section 8 Repairs 15,090 36,750 35, Other Contract Services 13,434 14,998 14, Vehicle Fuel 10,528 9,143 10, Vehicle Maintenance 15,221 15,221 7, Licenses and Permits 12,705 5, Chemicals 105,595 99,780 93, Other Materials 46,569 61,956 54, Laboratory Fees 43,269 50,188 48, Residuals Management 143, , , Uniforms/Clothing Allowance 2,400 2, Memberships/Periodicals/Books 1,543 1,543 1,436 COLUMN TOTALS $1,811,860 $1,911,388 $1,830,520 Page 4 of 17

7 OPERATIONS AND MAINTENANCE EXPENDITURES PROGRAM Wastewater Collection Dept. CODE DESCRIPTION ORIGINAL 1ST AMENDMENT FINAL 1110 Salaries and Wages $357,061 $357,061 $315, Overtime 35,738 35,738 15, FICA 30,049 30,049 25, Unemployment Taxes Employer Pension Contribution 21,424 21,424 17, Health/Life Insurance 123, ,539 95, Workers Compensation 13,608 14,806 14, Travel and Training 12,000 12,000 2, Telephone and Fax 1,061 2,069 2, Electric 33,134 32,252 32, General Liability Insurance 20,679 18,668 18, Comprehensive Auto Insurance 6,074 4,893 4, Other Insurance 1,289 2,876 1, Repairs & Maintenance 115, ,032 84, Other Contract Services 7,904 9,342 9, Vehicle Fuel 16,025 15,802 10, Vehicle Maintenance 45,741 11,569 6, Licenses & Permits 10,306 3, Chemicals Other Materials 47,812 51,377 51, Uniforms/Clothing Allowance 1,800 1,800 1, Memberships/Periodicals/Books COLUMN TOTALS $901,712 $846,929 $711,510 Page 5 of 17

8 OPERATIONS AND MAINTENANCE EXPENDITURES PROGRAM Customer Service / Administration CODE DESCRIPTION ORIGINAL 1ST AMENDMENT FINAL 1110 Salaries and Wages $697,182 $697,182 $621, Overtime 3,402 3,402 7, FICA 53,595 53,595 44, Unemployment Taxes Employer Pension Contribution 40,571 41,831 32, Health/Life Insurance 183, , , Workers Compensation 1,769 2,101 2, Legal Services 43,000 43,000 38, Legal Services - Sewer Assessments 0 12,500 12, Other Professional Services 1,500 1, Accounting/Auditing 44,000 44,000 38, Engineering Services 127, , , Engineering Services - SRF Travel and Training 34,000 34,000 16, Telephone and Fax 4,285 4,285 4, Postage & Freight 38,746 35,220 34, General Liability Insurance 4,339 3,883 3, Comprehensive Auto Insurance Other Insurance 44,582 41,487 35, Other Contract Services 5,266 4,781 1, Repairs & Maintenance 29,681 46,913 43, Vehicle Fuel Vehicle Maintenance 1, Office Supplies 29,661 29,661 15, Misc. Office Expense 38,594 38,594 65, Misc. Bank Fees 10,020 6,125 5, Misc. Expense , Arrowhead Assessment Exp. 3,000 3, Advertising 7,068 2,479 3, Licenses and Permits 1,578 1, Memberships/Periodicals/Books 10,808 10,808 13,545 COLUMN TOTALS $1,460,810 $1,452,657 $1,349,580 Page 6 of 17

9 OPERATIONS AND MAINTENANCE EXPENDITURES PROGRAM MAINTENANCE CODE DESCRIPTION ORIGINAL 1ST AMENDMENT FINAL 1110 Salaries and Wages $399,334 $399,334 $183, Overtime 26,901 26, FICA 32,607 32,607 13, Unemployment Taxes Employer Pension Contribution 23,960 23,960 17, Health/Life Insurance 135, ,343 96, Workers Compensation 14,766 16,006 16, Travel and Training 14,000 14,000 5, Telephone and Fax 1,230 1,270 1, General Liability Insurance 2,556 2,339 2, Comprehensive Auto Insurance 7,591 8,388 8, Repairs & Maintenance 16,772 26,903 21, Other Contract Services 5,969 4,130 4, Vehicle Fuel 10,640 12,391 6, Vehicle Maintenance 17,078 31,101 23, Licenses and Permits 3,314 13,464 9, Other Materials 26,718 17,292 26, Uniforms/Clothing Allowance 2,100 2,100 3, Memberships/Periodicals/Books 1,162 1, COLUMN TOTALS $741,980 $749,832 $443,633 Page 7 of 17

10 CAPITAL OUTLAY Page 8 of 17

11 WATER TREATMENT AND DISTRIBUTION CAPITAL CAPITAL OUTLAY PROPOSAL NUMBER ORIGINAL 1ST AMENDMENT FINAL OTHER CAPITAL & EMERGENCY FUNDS* 83,240 26,917 25,066 METER REPLACEMENT PROGRAM , , ,000 F150 4X ,499 31,499 31,499 REROOF GARAGE 42,026 42,026 ENGINEERING - AIRPORT FUEL TANK 14,297 14,298 BUILDING ADDITION 1,850 PROJECTS FINANCED FROM RESERVE FUNDS , , ,739 USDA AC & UNDERSIZED WATER LINES - ENGINEERING 1,029,300 1,029,300 1,029,300 USDA AC & UNDERSIZED WATER LINES - CONTRACTORS 10,697,900 16,359,675 16,359,675 Contributed Capital - Developer 35, Contributed Capital - Customer 47,599 54,000 63,173 TOTALS 11,809,799 17,442,975 17,452,148 Page 9 of 17

12 WASTEWATER TREATMENT CAPITAL CAPITAL OUTLAY PROPOSAL NUMBER ORIGINAL 1ST AMENDMENT FINAL OTHER CAPITAL & EMERGENCY FUNDS* 64,371 35,371 32,821 BIOSET POLYMER UPGRADE ,000 45,000 9,597 SPRAYFIELD WATER CANNON REPAIRS/REPLACEMENT , SHED FOR SPRAYFIELD ,100 2,100 0 LIGHTNING WARNING SYSTEM ,000 4,000 0 CASE TRACTOR ,500 61,586 61,586 ENGINEERING CLARIFER REHAB ,475 31,294 31,294 OLD ADMIN BLDG WINDOWS & DOORS 29,000 29,000 JOHN DEERE ROTARY CUTTER 2,550 PROJECTS FINANCED FROM RESERVE FUNDS , , ,848 USDA FUNDED PROJECT LOAN - WWTP EXPANSION USDA FUNDED PROJECT GRANT * ESTIMATED 2013 TOTALS $0 $0 $0 Page 10 of 17

13 WASTEWATER COLLECTION CAPITAL CAPITAL OUTLAY PROPOSAL NUMBER ORIGINAL 1ST AMENDMENT FINAL OTHER CAPITAL & EMERGENCY FUNDS* 64,371 64,371 64,371 MANHOLE REPLACEMENT 50,000 50,000 LIFT STATION REPLACEMENT PARTS-ONGOING ,000 50,000 29,241 VARIOUS LIFT STATION REHAB (A1, J, L, M, S, Z ) , , ,420 LIFT STATION SCADA SYSTEM ,156 14,801 6,184 ENGINEERING / PERMITTING RELOCATION OF X8 (FWV) ,540 42,540 - ENGINEERING CIPP SEWER LINES ,475 28,475 - WHITE WAY SEWER REPAIR 279,000 50,000 PROJECTS FINANCED FROM RESERVE FUNDS , , ,216 Contributed Capital - Developer - 35, TOTALS $35,000 $0 $0 Page 11 of 17

14 CUSTOMER SERVICE / ADMINISTRATION CAPITAL CAPITAL OUTLAY PROPOSAL NUMBER ORIGINAL 1ST AMENDMENT FINAL OTHER CAPITAL & EMERGENCY FUNDS* 29,962 29,962 29,962 PHONE SYSTEM UPGRADE ,820 7,820 5,875 MOBILE DATA COLLECTOR (METER READING) ,000 6,000 7,000 COMPUTERS 2,502 2, NEW WINDOWS DOORS 40,000 49,627 PROJECTS FINANCED FROM RESERVE FUNDS - -83,782-46,284-94,966 USDA FUNDED PROJECT LOAN USDA FUNDED PROJECT GRANT * TOTALS Page 12 of 17

15 MAINTENANCE CAPITAL CAPITAL OUTLAY PROPOSAL NUMBER ORIGINAL 1ST AMENDMENT FINAL OTHER CAPITAL & EMERGENCY FUNDS* 5,000 5,000 5,000 MAINTENANCE BLDG ENGINEERING FOR PERMITTING ,075 48,183 61,391 SPECIALTY TOOLS ,000 15, PROJECTS FINANCED FROM RESERVE FUNDS - -90,075-68,183-66,392 TOTALS $0 $0 $0 Page 13 of 17

16 DEBT SERVICE Page 14 of 17

17 DEBT SERVICE EXPENDITURES DEBT SERVICE EXPENDITURES ORIGINAL 1ST AMENDMENT FINAL SERIES A REVENUE BONDS Principal 110, , ,000 Interest 17,500 17,500 17,500 SERIES B REVENUE BONDS Principal 38,000 38,000 38,000 Interest 5,800 5,800 5,800 SERIES 1985 REVENUE BONDS Principal 24,000 24,000 24,000 Interest 12,098 12,098 12,098 SERIES 1989 REVENUE BONDS Principal 112, , ,000 Interest 110, , ,000 SERIES 1990 REVENUE BONDS Principal 8,000 8,000 8,000 Interest 7,350 7,350 7,350 SERIES 1996 REVENUE BONDS Principal 106, , ,000 Interest 154, , ,160 SERIES 1998 REVENUE BONDS Principal 18,000 18,000 18,000 Interest 26,820 26,820 26,820 SERIES 2001 REFUNDING BONDS (USDA) Principal 43,000 43,000 43,000 Interest 81,360 81,360 81,360 SERIES 2008 REVENUE BONDS (USDA) Principal 51,000 51,000 51,000 Interest 132, , ,475 SERIES 2013 REVENUE BONDS (USDA) Principal 53,000 53,000 53,000 Interest 119, , ,600 SERIES 2013 REVENUE BONDS (USDA)- Assessment Principal 0 Interest 0 SERIES 2018A REVENUE BONDS Principal Interest 0 67,130 67,130 SERIES 2018B REVENUE BONDS Principal Interest 0 60,671 60,671 FDEP LOAN DW Principal 18,869 18,869 18,869 Interest 8,451 8,451 8,451 FDEP LOAN DW Principal 15,263 15,263 15,263 Interest 6,012 6,012 6,012 Total Principal 597, , ,132 Total Interest 681, , ,427 TOTAL DEBT SERVICE EXPENDITURES $1,278,759 $1,406,559 $1,406,559 Page 15 of 17

18 DEBT SERVICE RESERVES DEBT SERVICE RESERVES ORIGINAL 1ST AMENDMENT FINAL SERIES A REVENUE BONDS Annual Reserve Reserve Balance 151, , ,008 SERIES B REVENUE BONDS Annual Reserve Reserve Balance 20,592 20,592 20,592 SERIES 1985 REVENUE BONDS Annual Reserve Reserve Balance 37,680 37,680 37,680 SERIES 1989 REVENUE BONDS Annual Reserve Reserve Balance 404, , ,518 SERIES 1990 REVENUE BONDS Annual Reserve Reserve Balance 27,931 27,931 27,931 SERIES 1996 REVENUE BONDS Annual Reserve Reserve Balance 426, , ,868 SERIES 1998 REVENUE BONDS Annual Reserve Reserve Balance 31,500 31,500 31,500 SERIES 2001 REVENUE BONDS Annual Reserve Balance 52,250 52,250 52,250 SERIES 2008 REVENUE BONDS (USDA) Annual Reserve 18,372 18,372 18,372 Balance 183, , ,348 SERIES 2013 REVENUE BONDS (USDA) 0 Annual Reserve 0 Balance 20,000 20,000 20, ,333 83,333 83,333 SERIES 2018 REVENUE BONDS (USDA) Annual Reserve 65,424 65,424 65,424 Balance 130,848 65,424 65,424 LESS BALANCE IN SPECIAL RESTRICTED RESERVE 165, , ,900 Total Annual Reserves 103, , ,796 Reserve Balance 1,404,348 1,300,552 1,300,552 Page 16 of 17

19 Designated Funds Unrestricted Net Assets ACTUAL ADOPTED 1ST AMENDMENT FINAL Designated for emergencies Additions to fund 40,000 0 Reductions to fund (279,000) (279,000) Net emergency fund 1,000,000 1,000, , ,000 Designated for operations (6 months) Additions to fund 0 213, , ,752 Reductions to fund Net operation funds 2,796,665 4,202,585 3,516,639 3,282,417 Designated for vehicle replacement Additions to fund 100,000 35,000 32,000 32,000 Reductions to fund (104,898) (31,499) (31,499) (31,499) Net vehicle replacement fund 463, , , ,483 Designated for capital equipment Additions to fund 1,460,000 1,300,000 1,000,000 1,060,000 Reductions to fund (1,449,137) (1,053,050) (982,160) (1,060,662) Net capital/equipment fund 539, , , ,483 Designated for maintenance reserve/wastewater Additions to fund 240, , , ,055 Reductions to fund Net maintenance reserve 2,589,272 2,829,327 2,143,097 2,829,327 Designated for maintenance reserve - Water Additions to fund 206, , , ,120 Reductions to fund Net maintenance reserve 206, , , ,120 Transfer to operations 0 (450,818) (580,911) (276,387) Undesignated 0 1,570, ,085 0 Total Designated funds 7,389,066 9,319,394 7,814,446 8,104,830 Undesignated funds 0 1,570, ,085 0 Total additions 2,046,175 1,994,739 2,198,149 2,023,927 Total reductions (1,554,035) (1,535,367) (1,873,570) (1,647,548) Balance 7,389,066 10,438,963 7,582,620 7,828,443 Page 17 of 17

20 PASSED AND DULY ADOPTED by the Board of Commissioners of the IMMOKALEE WATER AND SEWER DISTRICT, this 14th day of November BOARD OF COMMISSIONERS IMMOKALEE WATER AND SEWER DISTRICT BY: Joseph Brister Chairman BY: Bonnie Keen Secretary