Gateway Services Community Development District

Transcription

1 Gateway Services Community Development District Fiscal Year 2018 Operating and Debt Service Budgets (Version 3 - Adopted on August 17, 2017)

2 Table of Contents Page # Operating Budgets General Fund General Fund 002 (Pelican Preserve Fund) 6-8 General Fund 004 (Stoneybrook Fund) 9 General Fund 005 (Towne Lakes Fund) 10 General Fund 006 (Lake Bank Restoration Fund) 11 Enterprise Fund Allocation of Shared Costs 15 Debt Service Budgets Debt Service Fund Series 2013 Bonds - Pelican Preserve Debt Service Fund Series 2007 Bonds - Area Two Debt Service Fund State Revolving Loan - Lake Bank Restoration Supporting Schedules Assessment Summary. 22 Professional Services. 23 Staffing Plan Repair & Maintenance Plan 26-27

3 Fiscal Year 2018 Operating Budget -- General Fund (001) Amended Variance Variance FY 2016 FY 2017 FY 2017 Proj vs. Bud FY 2018 Bud vs. Proj REVENUES Special Assessment Levy $ 2,220,335 $ 2,307,566 $ 2,307,566 $ - $ 2,608,274 $ 300,708 Tax Collector/Property Appraiser/Discounts (81,381) (92,303) (93,241) (938) (104,331) (11,090) Soccer Park Use 31,547 30,000 31,953 1,953 36,000 4,047 Dog Park Revenues 3,892 3,500 3, ,500 (217) RV Parking Lot Revenues 10,297 10,000 10, ,000 (710) Miscellaneous Revenues 16,512 5,000 5, ,000 (530) Interest Income 13,346 15,000 18,929 3,929 15,000 (3,929) Stormwater/Road Review Fees ,681 13,681 5,000 (8,681) Insurance Reimbursements - - 8,370 8,370 - (8,370) TOTAL REVENUES 2,214,546 2,278,763 2,307,215 28,452 2,578, ,227 EXPENDITURES ADMINISTRATIVE SERVICES Supervisor Fees 4,808 4,811 4,909 (98) 4, Payroll Taxes (8) Management & Accounting Services 45,833 21,955 21,955-13,522 8,433 Engineering Fees 16,340 16,037 16,037-18,006 (1,969) Attorney Fees 9,923 11,025 11,025-13,004 (1,979) Audit Fees 3,662 4,109 4,109-4,101 8 Public Officials Insurance 941 1,216 1,536 (320) 1,840 (304) Legal Advertising 2,124 2, ,122 2,401 (1,836) Annual Filing Fee Audio / Video Recording (50) Total Administrative Services 84,114 63,165 60,617 2,548 58,198 2,419 OPERATIONAL ADMIN SERVICES Payroll - Salaries 12,998 79,392 19,044 60,348 45,653 (26,609) Payroll Taxes 1, ,443 (451) 3,492 (2,049) Retirement Benefits ,370 (1,010) Health and Life Insurance 4,293 4,255 5,347 (1,092) 9,160 (3,813) Workers Compensation ,623 (1,592) Professional Fees 152 5,212 5,212-9,003 (3,791) Telephone 2,797 4,811 1,430 3,381 2,101 (670) Cell Phone ,277 (375) Postage (98) Building Utilities 2,242 2,806 3,497 (691) 2, Rentals & Leases (589) Insurance (Liability, Auto, Property) 3,869 5,093 6,434 (1,341) 7,706 (1,271) Building Maintenance & Repairs 2,637 2,506 2,506-5,802 (3,296) Vehicle Maintenance - 2,005-2,005 2,001 (2,001) Vehicle Operations 4,418 1,343 3,897 (2,554) 2,001 1,896 Team Events Printing 1,013 1,704 1,704-1,701 3 Dues, Licenses, Subscriptions ,062 (912) 1,200 (138) Office Supplies 2,265 2,806 2,806-2,801 5 Computer Support 5,479 5,012 5,012-5,402 (390) Version Date: 8/17/17 Page #1

4 Fiscal Year 2018 Operating Budget -- General Fund (001) Amended Variance Variance FY 2016 FY 2017 FY 2017 Proj vs. Bud FY 2018 Bud vs. Proj OPERATIONAL ADMIN SERVICES (cont'd) Website & Newsletter ,701 (2,459) Team Uniforms ,000 (599) Safety Equipment ,000 (699) Training & Education 104 2,005 2,005-2,001 4 Team Safety Training Operating Supplies 542 1,201 1,201-2,001 (800) Total Operational Admin Services 47, ,929 66,629 59, ,579 (48,951) LANDSCAPE SERVICES Payroll - Salaries 13,014 12,894 12,935 (41) 25,147 (12,212) Payroll Taxes (4) 1,924 (934) Retirement Benefits (470) Health and Life Insurance 3,130 3,303 3,586 (283) 6,259 (2,673) Workers Compensation ,272 (742) Licenses, Training (FDEP) (200) Contractual Services - Landscaping 655, , , ,767 0 Tree Trimming Services 36,095 35,000 25,000 10,000 25,000 - Irrigation Repairs & Maintenance 25,127 15,000 15,000-15,000 - Plant Replacement Program 13,092 25,000 25,000-35,000 (10,000) Landscape Architecture Services 2,664 34,000 34,000-34,000 - Utility Fees (water) 26,150 38,000 38,577 (577) 38, Insurance 1,241 1,630 2,059 (429) 2,471 (412) Total Landscape Services 777, , ,728 8, ,794 (27,065) WATERWAY MGMT SERVICES Payroll - Salaries 13,014 12,894 12,935 (41) 25,147 (12,212) Payroll Taxes (4) 1,924 (934) Retirement Benefits (470) Health and Life Insurance 3,130 3,303 3,586 (283) 6,259 (2,673) Workers Compensation ,272 (742) Licenses, Training (Stormwater) (500) Engineering Fees 30,786 35,000 45,386 (10,386) 35,000 10,386 Attorney Fees 15,575 15,000 15,000-15,000 - Insurance 827 1,085 1,371 (286) 1,645 (274) Fountain Maintenance - 5,000 5,000-5,000 - Lake Maintenance 140, , , ,000 - Wetland Maintenance 54, ,180 37,273 86,907 65,000 (27,727) Wetland Plantings ,000 10,000-20,000 (10,000) Wetlands, Preserves, and Lakes Inspections 29,100 25,211 25, ,211 Aquascaping Grass Carp Program - 1,000 1,000-1,000 - NPDES Compliance 2,128 2,500 2,500-2,500 - Stormwater Pipe Video Inspections 1,960 10,000 10,000-10,000 - Stormwater System Repair and Maintenance ,180 (124,180) Repairs & Maintenance 3,264 50,000 50,000-5,000 45,000 Pond Bank Annual Maintenance ,000 (124,000) Version Date: 8/17/17 Page #2

5 Fiscal Year 2018 Operating Budget -- General Fund (001) Amended Variance Variance FY 2016 FY 2017 FY 2017 Proj vs. Bud FY 2018 Bud vs. Proj WATERWAY MGMT SERVICES (cont'd) Littoral Maintenance - 54,000 5,000 49,000 25,000 (20,000) Aerators - Maintenance 17, ,000 (5,000) Utilities - Aerators Electric Service 885 5,000 8,998 (3,998) 2,000 6,998 Total Waterway Management Services 315, , , , ,181 (241,118) PARKS & RECREATION Payroll - Salaries 49,927 44,377 42,219 2,158 21,317 20,902 Payroll Taxes 3,820 3,395 3, ,631 1,599 Retirement Benefits 223 1, , (409) Health and Life Insurance 11,706 13,307 6,549 6,758 2,198 4,351 Workers Compensation 1,135 2, ,308 1,098 (158) Attorney Fees 5,615 2,500 2,500-2,500 - Utility Services 46,308 65,716 70,887 (5,171) 78,685 (7,798) Insurance 3,934 5,165 6,525 (1,360) 7,830 (1,305) Contractual Services - Landscaping 104, , , ,866 - Irrigation Maintenance /Repairs Soccer Park ,000 (3,000) Plant Replacement Program 3,690 5,000 5,000-5,000 - Dog Park 3,814 5,000 5,000-5,000 - Sod Installation - Dog Park ,000 (20,000) Plant Replacement Program - Dog Park ,000 (2,000) Irrigation Maintenance and Repairs - Dog park ,000 (5,000) Maintenance & Repairs - Soccer/Fun Park 38,459 30,000 39,088 (9,088) 30,000 9,088 Total Parks & Recreation 273, , ,034 (4,129) 289,764 (3,729) SWIMMING POOL Payroll - Salaries 63,256 70,627 63,025 7,602 73,454 (10,429) Payroll Taxes 4,839 5,403 4, ,619 (798) Retirement Benefits Health and Life Insurance 9,909 10,614 10, , Workers Compensation 1,753 3,614 3, ,801 (783) Training & Education - 4,200 4,200-4,200 - Attorney Fees 3,658 1,000 1,000-1,000 - Telephone 1,487 2,040 2,122 (82) 2, Utility Services 20,195 25,000 27,554 (2,554) 25,000 2,554 Insurance 3,934 5,165 6,525 (1,360) 7,830 (1,305) Maintenance & Repairs 39,577 20,000 20,000-20,000 - Operating Supplies 12,373 10,000 5,327 4,673 15,000 (9,673) Safety Equipment and Lane Lines ,000 (3,000) Pool Filter Room Equipment and supplies ,500 (3,500) Stenner Pump and Parts Replacement (900) Wading Pool Filter Housing Replacment ,000 (1,000) Pool Chemicals 7,651 5,300 6,383 (1,083) 6,500 (117) Propane/ Natural Gas 41,104 25,000 50,000 (25,000) 25,000 25,000 Total Swimming Pool 210, , ,020 (16,266) 208,499 (3,479) Version Date: 8/17/17 Page #3

6 Fiscal Year 2018 Operating Budget -- General Fund (001) Amended Variance Variance FY 2016 FY 2017 FY 2017 Proj vs. Bud FY 2018 Bud vs. Proj SPECIAL EVENTS Payroll - Salaries 3,437 5,473 4, ,269 3,680 Payroll Taxes Retirement Benefits Health and Life Insurance 1,456 1,697 1, ,107 Workers Compensation Special Events 2,881 5,000 10,936 (5,936) 12,000 (1,064) Holiday Lighting & Decorations 11,596 15,000 18,445 (3,445) 20,000 (1,555) Insurance (144) 826 (137) Miscellaneous Services Total Special Events 20,373 28,572 37,388 (8,816) 34,850 2,538 STREET LIGHTING SERVICES Electricity 30,698 33,585 36,209 (2,624) 40,192 (3,983) Insurance 3,735 4,903 6,194 (1,291) 7,433 (1,239) Gateway Blvd Fiberglass Pole Replacement (3) ,000 (25,000) Maintenance & Repairs 32,630 35,000 35,000-35,000 - Operating Supplies - 1,000 1,000-1,000 - Total Street Lighting Services 67,063 74,488 78,403 (3,915) 108,625 (30,222) ROADWAY SERVICES Maintenance & Repairs 7,356 3,000 5,957 (2,957) 3,000 2,957 Street Sweeping Services 13,146 15,000 15,000-15,000 - Road Turn Over Lights, Signs, Drainage ,000 (25,000) Tree Trimming Oaks Gateway Blvd ,000 (25,000) Operating Supplies - 1,000 1,000-1,000 - Engineering Fees 2,135 1,500 1,500-1,500 - Attorney Fees 2,612 2,500 11,685 (9,185) 2,500 9,185 Total Roadway Services 25,248 23,000 35,142 (12,142) 73,000 (37,858) PUBLIC SAFETY SERVICES Contractual Services - Sheriff's Office 9,705 5,000 39,670 (34,670) 50,000 (10,330) Engineering Fees 125 1,000 1,000-1,000 - Attorney Fees - 1,000 1,000-1,000 - Other Public Safety expenses - 50,000-50, Total Public Safety Services 9,830 57,000 41,670 15,330 52,000 (10,330) OTHER FEES AND CHARGES Professional Fees 21,490 5,000 5,000-30,000 (25,000) Miscellaneous Collection Fees 5,428-5,769 (5,769) 6,521 (752) Reserve - Capital Program - 114, , ,432 (41,594) Total Other Fees & Charges 26, , ,607 (5,769) 192,953 (67,346) TOTAL EXPENDITURES 1,858,218 2,269,434 2,113, ,132 2,578,443 (465,140) EXCESS OF REVENUES OVER (UNDER) EXPENDITURES $ 356,329 $ 9,329 $ 193,913 $ 184,584 - $ (193,913) Version Date: 8/17/17 Page #4

7 Fiscal Year 2018 Operating Budget -- General Fund (001) Amended Variance Variance FY 2016 FY 2017 FY 2017 Proj vs. Bud FY 2018 Bud vs. Proj OTHER FINANCING SOURCES (USES) Operating Transfers-Out (2,485,585) Total Other Financing Sources (Uses) (2,485,585) NET CHANGE IN FUND BALANCE $ (2,129,256) $ 9,329 $ 193,913 $ 184,584 $ - $ (193,913) Version Date: 8/17/17 Page #5

8 Fiscal Year 2018 Operating Budget -- Pelican Preserve Fund (002) Amended Variance Variance FY 2016 FY 2017 FY 2017 Proj vs. Bud FY 2018 Bud vs. Proj REVENUES Special Assessment Levy $ 575,645 $ 628,640 $ 628,640 $ - $ 761,142 $ 132,502 Special Assessment Levy - HOA Agrmt 1,166,599 1,234,503 1,234,503-1,277,967 43,464 Special Assessment Levy - Reserves 378, , , ,749 (107,285) Tax Collector/Property Appraiser/Discounts (77,727) (91,767) (93,105) (1,338) (94,514) (1,410) Fire Impact Fees 174,291 25,000 97,713 72,713 25,000 (72,713) Interest Earnings 15,080 10,000 23,332 13,332 10,000 (13,332) TOTAL REVENUES 2,232,279 2,237,410 2,322,118 84,708 2,303,343 (18,775) EXPENDITURES ADMINISTRATIVE SERVICES Supervisor Fees 2,272 2,389 2,411 (22) 2, Payroll Taxes (1) Management & Accounting Services 21,668 10,901 10,901-6,754 4,147 Engineering Fees 7,765 7,963 7,963-8,994 (1,031) Attorney Fees 4,703 5,475 5,475-6,496 (1,021) Audit Fees 1,731 2,041 2,041-2,049 (8) Public Officials Insurance (159) 919 (156) Legal Advertising 1,011 1, ,199 (667) Annual Filing Fee Audio / Video Recording (25) Total Administrative Services 39,823 31,364 30, ,069 1,652 OPERATIONAL ADMIN SERVICES Payroll - Salaries 6,128 27,630 9,423 18,207 22,804 (13,381) Payroll Taxes (254) 1,744 (997) Retirement Benefits (506) Health and Life Insurance 1,917 2,113 2,528 (415) 4,575 (2,047) Workers Compensation (796) Professional Fees 73 2,588 2,588-4,497 (1,909) Telephone 1,322 2, ,679 1,049 (339) Cell Phone (186) Postage (50) Building Utilities 942 1,394 1,394-1,399 (5) Rentals & Leases (295) Insurance (Liability, Auto, Property) 1,827 2,529 3,195 (666) 3,849 (654) Building Maintenance & Repairs 1,250 1,244 1,244-2,898 (1,654) Vehicle Maintenance (999) Vehicle Operations 2, ,440 (1,773) 999 1,441 Team Events (1) Printing (3) Dues, Licenses, Subscriptions ,265 (1,190) Office Supplies 1,015 1,394 1,837 (443) 1, Computer Support 2,590 2,488 3,952 (1,464) 2,698 1,254 Version Date: 8/17/17 Page #6

9 Fiscal Year 2018 Operating Budget -- Pelican Preserve Fund (002) Amended Variance Variance FY 2016 FY 2017 FY 2017 Proj vs. Bud FY 2018 Bud vs. Proj OPERATIONAL ADMIN SERVICES (cont'd) Website & Newsletter ,349 (1,012) Team Uniforms (307) Safety Equipment (355) Training & Education (518) Team Safety Training (6) Operating Supplies (494) Total Operational Admin Services 22,026 50,148 35,353 14,796 57,731 (22,379) OPERATING EXPENSES Payroll - Salaries 14,221 1,881 2,867 (986) 8,105 (5,238) Payroll Taxes 1, (75) 620 (401) Retirement Benefits (211) Health and Life Insurance 3, (218) 1,454 (909) Workers Compensation (0) 411 (315) Engineering Fees 17,800 12,000 27,450 (15,450) 12,000 15,450 Dissemination Agent Fees 1,000 1,000 1,000-1,000 - Trustees Fees 3,771 4,256 3, ,256 (485) Attorney Fees 26,035 25,000 25,000-25,000 - Arbitrage Rebate Calculation - 1,300 1,300-1,300 - Property Insurance 9,648 12,665 16,000 (3,335) 19,200 (3,200) Road/Sidewalk Maintenance & Repairs 1,755 5,000 5,000-5,000 - Miscellaneous 9,187 5,000 5,000-5,000 - Total Operating Expenses 88,703 68,725 88,281 (19,556) 83,589 4,692 WATERWAY MANAGEMENT SERVICES Lake Maintenance Contractual Services 88, , , ,400 (58,400) Triploid Grass Carp Stocking of Ponds - 5,000 5,000-15,000 (10,000) Fish Gate & Aerator cleaning and maint. - 10,000 10,000-20,000 (10,000) Vine Control and removal - 20,000 20,000-25,000 (5,000) Littoral Restoration 400 3,000 3, ,000 Pond Aeration - 100, , ,000 - Aeration electrical operation costs - 8,000 8,000-14,000 (6,000) Aeration / Fountain Replacement/Repairs - 16,000 16,000-16,000 - Storm Water Inspection / Cleaning 42,820 60,000 60,000-60,000 - Wash Out repairs - 25,000 25,000-25,000 - GIS Web Portal - 5,000 5,000-10,000 (5,000) Downspout Initiative ,000 (100,000) Pond Bank Improvements 4, , , ,000 Total Waterway Management Services 136, , , ,400 (91,400) Version Date: 8/17/17 Page #7

10 Fiscal Year 2018 Operating Budget -- Pelican Preserve Fund (002) Amended Variance Variance FY 2016 FY 2017 FY 2017 Proj vs. Bud FY 2018 Bud vs. Proj OTHER FEES AND CHARGES HOA Agreement 1,022,263 1,185,123 1,185,123-1,226,848 (41,725) Miscellaneous Collection Fees 5,148-5,735 (5,735) 5,907 (172) Reserve - Capital program - 411, , , ,063 Total Other Fees and Charges 1,027,411 1,596,985 1,602,720 (5,735) 1,543,554 59,166 TOTAL EXPENDITURES 1,314,036 2,245,222 2,255,075 (9,853) 2,303,343 (48,268) EXCESS OF REVENUES OVER (UNDER) EXPENDITURES $ 918,243 $ (7,812) $ 67,043 $ 74,855 $ - $ (67,043) Version Date: 8/17/17 Page #8

11 Fiscal Year 2018 Operating Budget -- Stoneybrook Fund (004) Variance Variance FY 2016 FY 2017 FY 2017 Proj vs. Bud FY 2018 Bud vs. Proj REVENUES Special Assessment Levy $ 415,983 $ 416,043 $ 416,043 $ - $ 422,603 $ 6,560 Tax Collector/Property Appraiser/Discounts (16,257) (16,642) (16,811) (169) (16,904) (93) Miscellaneous Revenues (703) Interest Earnings (100) TOTAL REVENUES 399, , , ,699 5,664 EXPENDITURES OPERATIONAL ADMIN SERVICES Payroll - Salaries 6,101 5,882 6,154 (272) 5, Payroll Taxes (21) Retirement Benefits (66) Health and Life Insurance 1,582 1,580 1,785 (205) 1, Workers Compensation (25) Engineering Fees 755 2,000-2,000 1,000 (1,000) Attorney Fees 776 1, ,000 (221) Total Operational Admin Services 9,923 11,379 9,525 1,854 9,740 (215) LANDSCAPE SERVICES Utility Fees 25,810 25,000 25,218 (218) 26,000 (782) Landscape Contractual Services 120, , , ,122 0 Landscape Repairs - 3,000 1,650 1,350 3,000 (1,350) Irrigation Repairs 598 3,000 4,300 (1,300) 13,000 (8,700) Plant Replacement Program 18,039 23,953 10,000 13,953 23,838 (13,838) Miscellaneous Maintenance 5, Total Landscape Services 170, , ,290 13, ,959 (24,669) STREET LIGHTING SERVICES Electricity 32,398 32,000 33,825 (1,825) 34,000 (175) Total Street Lighting Services 32,398 32,000 33,825 (1,825) 34,000 (175) ROADWAY SERVICES Road/Sidewalk Maintenance & Repairs 3,281 4,000 4,000-4,000 - Capital Outlay 62,762 5,000-5,000 5,000 (5,000) Total Roadway Services 66,043 9,000 4,000 5,000 9,000 (5,000) PUBLIC SAFETY SERVICES Gatehouse Utilities 3,438 4,500 3, ,500 (612) Security Contractual Services 146, , , ,500 4,947 Gatehouse Repairs & Maintenance 4,247 4,000-4,000 4,000 (4,000) Total Public Safety Services 154, , ,336 4, , OTHER FEES AND CHARGES Revenue Reserve - 10,000 10,000-10,000 - Total Other Fees and Charges - 10,000 10,000-10,000 - TOTAL EXPENDITURES 433, , ,976 23, ,699 (29,724) EXCESS OF REVENUES OVER (UNDER) EXPENDITURES $ (33,297) $ (0) $ 24,059 $ 24,060 - $ (24,059) Version Date: 8/17/17 Page #9

12 Fiscal Year 2018 Operating Budget -- Towne Lakes Fund (005) Variance Variance FY 2016 FY 2017 FY 2017 Proj vs. Bud FY 2018 Bud vs. Proj REVENUES (18) Special Assessment Levy $ 7,187 $ 7,188 $ 7,188 $ - $ 7,188 $ (1) Tax Collector/Property Appraiser/Discounts (281) (288) (290) (2) (288) 3 Interest Earnings (15) TOTAL REVENUES 6,916 6,900 6, ,900 (12) EXPENDITURES OPERATIONAL ADMIN SERVICES Attorney Fees Total Operational Admin Services LANDSCAPE SERVICES Utility Fees 611 1,000 1,000-1,000 - Contractual Services Plant Replacement Program - 2,500 2,500-2,500 - Irrigation Maintenance - 1, ,350 (600) Total Landscape Services 611 5,250 4, ,250 (600) ROADWAY SERVICES Maintenance & Repairs - 1,500 1, ,500 (500) Total Roadway Services - 1,500 1, ,500 (500) TOTAL EXPENDITURES 611 6,900 5,800 1,100 6,900 (1,100) EXCESS OF REVENUES OVER (UNDER) EXPENDITURES 6,305 - $ 1,112 $ 1,112 $ - $ (1,112) Version Date: 8/17/17 Page #10

13 Fiscal Year 2018 Operating Budget -- Lake Bank Restoration Fund (006) Variance Variance FY 2016 FY 2017 FY 2017 Proj vs. Bud FY 2018 Bud vs. Proj REVENUES Special Assessment Levy $ - $ 412,535 $ 412,535 $ - $ - $ (412,535) Tax Collector/Property Appraiser/Discounts - (16,501) (16,669) (168) - 16,669 TOTAL REVENUES - 396, ,866 (168) - (395,866) EXPENDITURES WATERWAY MGMT SERVICES Lake Bank Restoration - 3,000,000 4,400,000 (1,400,000) - 4,400,000 Engineering Fees - - 1,365 (1,365) - 1,365 Total Waterway Management Services - 3,000,000 4,401,365 (1,401,365) - 4,401,365 DEBT SERVICE PAYMENTS Principal/Interest Payments - 343, , Total Debt Service Payments - 343, , OTHER FEES AND CHARGES Reserve - Other - 52,410-52, Total Other Fees & Charges - 52,410-52, TOTAL EXPENDITURES - 3,396,034 4,401,365 (1,005,331) - 4,401,365 EXCESS OF REVENUES OVER (UNDER) EXPENDITURES $ - $ (3,000,000) $ (4,005,499) $ (1,005,499) $ - $ 4,005,499 OTHER FINANCING SOURCES (USES) Loan Proceeds - 3,000,000 4,400,000 1,400,000 - (4,400,000) Total Other Financing Sources (Uses) - 3,000,000 4,400,000 1,400,000 - (4,400,000) Net change in Fund Balance $ - $ - $ 394,501 $ 394,501 $ - $ (394,501) Version Date: 8/17/17 Page #11

14 Fiscal Year 2018 Operating Budget -- Enterprise Fund (400) Amended Variance Variance FY 2016 FY 2017 FY 2017 Proj vs. Bud FY 2018 Bud vs. Proj REVENUES Utility Revenue - Water $ 1,471,558 $ 1,465,323 $ 1,516,458 $ 51,134 $ 1,577,116 $ 60,658 Utility Revenue - Sewer 1,926,321 1,998,588 2,093,903 95,315 2,177,659 83,756 Utility Revenue - Irrigation 516, , , , ,216 27,162 Utility Revenue - Penalties 30,499 45,329 17,719 (27,610) 20,000 2,281 Meter & Connection Fees 745, , , , ,000 (69,468) Interest Income 8,665 1,500 19,736 18,236 20, Miscellaneous Revenues 1, (330) TOTAL REVENUES 4,700,495 4,318,321 4,696, ,347 4,800, ,323 EXPENSES ADMINISTRATIVE SERVICES Supervisor Fees 16,520 16,800 17,080 (280) 16, Payroll Taxes 1,264 1,285 1,307 (22) 1, Management & Accounting Services 157,500 76,660 76,660-47,310 29,350 Engineering Fees 57,924 56,000 56,000-63,000 (7,000) Attorney Fees 34,989 38,500 38,500-45,500 (7,000) Audit Fees 12,583 14,350 14,350-14,350 - Public Officials Insurance 3,234 4,246 5,364 (1,119) 6,437 (1,073) Legal Advertising 7,323 9,380 9,380-8, Annual Filing Fee 123 2, , Audio / Video Recording (175) Total Administrative Services 291, , ,008 1, ,625 15,383 OPERATIONAL ADMIN SERVICES Payroll - Salaries 44, ,305 66, , ,732 (93,310) Payroll Taxes 3,588 3,464 5,081 (1,617) 12,220 (7,139) Retirement Benefits 1,379 1,358 1, ,792 (3,536) Health and Life Insurance 13,928 14,858 18,375 (3,517) 32,049 (13,674) Workers Compensation ,680 (5,572) Professional Fees ,200 18,200-31,500 (13,300) Telephone 9,613 16,800 4,994 11,806 7,350 (2,356) Cell Phone 3,218 3,150 4,459 (1,309) 3,360 1,099 Postage 1,277 1,750 1, ,750 (344) Building Utilities 7,431 9,800 12,210 (2,410) 9,800 2,410 Rentals & Leases 1,316 2,100 1,086 1,014 3,150 (2,064) Insurance (Liability, Auto, Property) 13,292 17,784 22,467 (4,683) 26,961 (4,494) Building Maintenance & Repairs 9,074 8,750 8,750-20,300 (11,550) Vehicle Maintenance - 7,000-7,000 7,000 (7,000) Vehicle Operations 15,184 4,690 15,120 (10,430) 7,000 8,120 Team Events 744 1,400 1,400-1,400 - Printing 4,431 5,950 5,950-5,950 - Dues, Licenses, Subscriptions ,708 (3,183) 4,200 (492) Office Supplies 7,252 9,800 9,800-9,800 - Computer Support 18,827 17,500 17,500-18,900 (1,400) Website & Newsletter 907 2,800 2,800-9,450 (6,650) Team Uniforms 806 1,400 1,400-3,500 (2,100) Safety Equipment 1,711 1,050 1,050-3,500 (2,450) Version Date: 8/17/17 Page #12

15 Fiscal Year 2018 Operating Budget -- Enterprise Fund (400) Amended Variance Variance FY 2016 FY 2017 FY 2017 Proj vs. Bud FY 2018 Bud vs. Proj OPERATIONAL ADMIN SERVICES (cont'd) Training & Education 358 7,000 7,000-7,000 - Team Safety Training - 1,050 1,050-1,050 - Operating Supplies 1,868 4,200 4,200-7,000 (2,800) Total Operational Admin Services 161, , ,791 94, ,394 (168,602) UTILITY SERVICES Payroll - Salaries 279, , ,128 (39,286) 434,101 (110,973) Payroll Taxes 21,150 24,220 24,719 (499) 33,209 (8,489) Retirement Benefits 3,494 9,498 3,489 6,009 13,023 (9,534) Health and Life Insurance 55,753 71,030 80,685 (9,655) 107,711 (27,025) Workers Compensation 6,692 13,564 11,330 2,234 14,732 (3,402) Proposed Staffing - 52,040-52, Engineering Fees 54,837 15,000 15,000-50,000 (35,000) Rate Study ,000 (50,000) Dissemination Agent Fees - 1,000 1,000-1,000 - Trustees Fees 7,271 3,775 7,543 (3,768) 3,775 3,768 Attorney Fees 13,659 40,000 40,000-40,000 - Professional Fees 14,934 26,000 26,000-10,000 16,000 Arbitrage Rebate Calculation - 1,300 1,300-1,300 - Water Quality Analysis 14,903 16,000 16,000-20,000 (4,000) Postage - Billing 15,264 15,000 23,062 (8,062) 11,000 12,062 Printing - Billing ,750 (1,750) Electricity 121, , ,083 (12,083) 155,000 (2,917) Contractual Maintenance Services 3,426 4,000 4,000-4,000 - Value Exercising Contractual Services 16,943 15,000 15,000-15,000 - Insurance 5,752 7,550 9,538 (1,988) 11,446 (1,908) Maintenance & Repairs 105, , , ,000 - Lift Station Repairs & Maintenance 51,421 50,000 35,195 14,805 40,000 (4,805) Irrigation Pump & Well R&M 10,150 40,000 40,000-20,000 20,000 Manhole Maintenance & Repairs 10,283 15,000 15,000-15,000 - Bank Fees 16,326 15,000 21,516 (6,516) 20,000 1,516 Dues, Licenses, Subscriptions 1, ,344 (543) Lee County Agreement Obligation 172, , , ,335 - Billing IT Support 11,474 11,000 11,000-11,000 - Billing Supplies 4,383 4,000 4,000-4,000 - Meters & Supplies 139,954 75,000 75,000-75,000 - Hurricane Supplies - 1,000 1,000-1,000 - Training ,000 (6,000) Bulk Potable Water Purchases 922, ,916 1,062,337 (104,421) 1,104,830 (42,493) Bulk Wastewater Purchases 569,652 1,082, , ,537 1,126,282 (405,855) Depreciation Expenses 606, Reserve - Capital Program - 141, , ,355 (4,234) Total Utility Services 3,257,138 3,454,955 3,204, ,804 3,868,649 (664,498) TOTAL OPERATING REVENUE 4,700,495 4,318,321 4,696, ,347 4,800, ,323 TOTAL OPERATING EXPENSES 3,710,549 4,005,331 3,658, ,380 4,476,668 (817,717) Version Date: 8/17/17 Page #13

16 Fiscal Year 2018 Operating Budget -- Enterprise Fund (400) Amended Variance Variance FY 2016 FY 2017 FY 2017 Proj vs. Bud FY 2018 Bud vs. Proj OPERATING INCOME 989, ,990 1,037, , ,323 (713,395) NONOPERATING REVENUES (EXPENSES) Debt Service Principal - (275,000) (275,000) - (275,000) - Debt Service Interest (63,159) (49,323) (43,898) 5,425 (49,323) (5,425) Interfund Transfer - In 317,807-85,074 85,074 - (85,074) Contributions, Private 2,147, Comp/Loss-Gen'l Capt'l Assets (34,573) Operating Transfers-Out (948,463) - (85,074) (85,074) - 85,074 Total Nonoperating Rev (Exp) 1,419,243 (324,323) (318,898) 5,425 (324,323) (5,425) NET CHANGE IN POSITION $ 2,409,188 $ (11,333) $ 718,820 $ 730,153 $ - $ (718,820) Version Date: 8/17/17 Page #14

17 Fiscal Year 2018 Allocation of Shared Costs FY2015 Actuals FY2016 Actuals FY2017 Projected FY2018 Budgeted Amount General Fund (001) Allocation by Fund Pelican Preserve (002) Enterprise Fund (400) Account Description 20.01% 9.99% 70.0% Administrative Supervisor Fees $ 22,773 $ 23,600 $ 24,400 $ 24,000 $ 4,802 $ 2,398 $ 16,800 Payroll Taxes - 1,805 1,867 1, ,285 Management Services 225, , ,516 67,586 13,522 6,754 47,310 Engineering Fees 63,290 82,028 80,000 90,000 18,006 8,994 63,000 Attorney Fees 41,356 49,615 55,000 65,000 13,004 6,496 45,500 Auditing Services 20,500 17,975 20,500 20,500 4,101 2,049 14,350 Public Officials Insurance 4,719 4,620 7,663 9,196 1, ,437 Legal Advertising 7,423 10,458 10,478 12,000 2,401 1,199 8,400 Annual Filing Fee Audio / Video Recording Subtotal 385, , , ,893 58,198 29, , Operational Admin Services Payroll - Salaries 91,427 63,857 94, ,189 45,653 22, ,732 Payroll Taxes - 5,122 7,272 17,456 3,492 1,744 12,220 Retirement Benefits - 1,971 1,794 6,846 1, ,792 Health and Life Insurance - 20,138 26,249 45,785 9,160 4,575 32,049 Workers Compensation ,114 1, ,680 Professional Fees 7, ,000 45,000 9,003 4,497 31,500 Telephone and Fax Services 21,804 13,733 7,134 10,500 2,101 1,049 7,350 Cell Phone 4,550 4,597 6,371 4, ,360 Postage 1,793 1,844 2,008 2, ,750 Building Utilities 10,360 10,615 17,101 14,000 2,801 1,399 9,800 Rentals & Leases 1,861 1,880 1,551 4, ,150 Insurance (Liab,Auto,Property) 23,358 18,988 32,096 38,515 7,706 3,849 26,961 Building Maintenance & Repairs 11,670 12,960 12,500 29,000 5,802 2,898 20,300 Vehicle Maintenance ,000 2, ,000 Vehicle Operations 14,613 21,691 21,457 10,000 2, ,000 Team Events 540 1,062 2,000 2, ,400 Printing 7,516 5,923 8,500 8,500 1, ,950 Dues, Licenses, Subscriptions ,035 6,000 1, ,200 Office Supplies 7,577 10,531 14,443 14,000 2,801 1,399 9,800 Computer Support 16,152 26,895 26,464 27,000 5,402 2,698 18,900 Website & Newsletter 2,234 1,296 3,379 13,500 2,701 1,349 9,450 Team Uniforms 2,154 1,152 1,994 5,000 1, ,500 Safety Equipment 561 2,444 1,495 5,000 1, ,500 Education / Training ,486 10,000 2, ,000 Safety Training 314-1,495 1, ,050 Operating Supplies 4,162 2,669 5,906 10,000 2, ,000 Bank Fees Subtotal 230, , , , ,580 57, ,394 Total $ 616,213 $ 646,612 $ 648,118 $ 868,598 $ 173,778 $ 86,801 $ 608,019 Version Date: 8/17/17 Page #15

18 Fiscal Year 2018 Operating Budget Series 2013 Debt Service Fund (202) - Pelican Preserve Bond Variance Variance FY 2016 FY 2017 FY 2017 Proj vs. Bud FY 2018 Bud vs. Proj REVENUES Special Assessment Levy $ 242,559 $ 242,594 $ 242,594 $ - $ 242,594 $ - Special Assessment - Delinquent Tax Collector/Property Appraiser/Discounts (9,154) (9,704) (9,477) 227 (9,704) (227) Interest Earnings (198) TOTAL REVENUES 233, , , ,891 (425) EXPENDITURES DEBT SERVICE PAYMENTS Principal Debt Retirement 90,000 90,000 90,000-95,000 (5,000) Interest Expense 137, , ,200 (2,363) 128,113 7,088 Total Debt Service Payments 227, , ,200 (2,363) 223,113 2,088 TOTAL EXPENDITURES 227, , ,200 (2,363) 223,113 2,088 EXCESS OF REVENUES OVER (UNDER) EXPENDITURES $ 5,855 $ 10,053 $ 8,116 $ (1,937) $ 9,778 $ 1,662 ANALYSIS OF BONDS OUTSTANDING Maturity Date: November 1, 2033 Coupon Rate: 5.25% Bonds Outstanding - Period Ending 09/30/2017 $ 2,285,000 Principal Payment Applied Toward Series 2013 Bonds $ 95,000 Series 2013 Bonds Outstanding - Period Ending 09/30/2018 $ 2,190,000 Version Date: 8/17/17 Page #16

19 Amortization Schedule Series 2013 Debt Service Fund (202) - Pelican Preserve Bond Period Debt Annual Debt Outstanding Ending Principal Interest Service Service Balance 11/1/2015 $68,781 $68,781 $2,465,000 5/1/2016 $90,000 $68,781 $158,781 $227,563 $2,375,000 11/1/2016 $66,419 $66,419 $2,375,000 5/1/2017 $90,000 $66,419 $156,419 $222,838 $2,285,000 11/1/2017 $64,056 $64,056 $2,285,000 5/1/2018 $95,000 $64,056 $159,056 $223,113 $2,190,000 11/1/2018 $61,563 $61,563 $2,190,000 5/1/2019 $100,000 $61,563 $161,563 $223,125 $2,090,000 11/1/2019 $58,938 $58,938 $2,090,000 5/1/2020 $105,000 $58,938 $163,938 $222,875 $1,985,000 11/1/2020 $56,181 $56,181 $1,985,000 5/1/2021 $115,000 $56,181 $171,181 $227,363 $1,870,000 11/1/2021 $53,163 $53,163 $1,870,000 5/1/2022 $120,000 $53,163 $173,163 $226,325 $1,750,000 11/1/2022 $50,013 $50,013 $1,750,000 5/2/2023 $120,000 $50,013 $170,013 $220,025 $1,630,000 11/1/2023 $46,863 $46,863 $1,630,000 5/2/2024 $130,000 $46,863 $176,863 $223,725 $1,500,000 11/1/2024 $43,125 $43,125 $1,500,000 5/2/2025 $145,000 $43,125 $188,125 $231,250 $1,355,000 11/1/2025 $38,956 $38,956 $1,355,000 5/2/2026 $150,000 $38,956 $188,956 $227,913 $1,205,000 11/1/2026 $34,644 $34,644 $1,205,000 5/2/2027 $150,000 $34,644 $184,644 $219,288 $1,055,000 11/1/2027 $30,331 $30,331 $1,055,000 5/2/2028 $155,000 $30,331 $185,331 $215,663 $900,000 11/1/2028 $25,875 $25,875 $900,000 5/2/2029 $165,000 $25,875 $190,875 $216,750 $735,000 11/1/2029 $21,131 $21,131 $735,000 5/2/2030 $170,000 $21,131 $191,131 $212,263 $565,000 11/1/2030 $16,244 $16,244 $565,000 5/2/2031 $175,000 $16,244 $191,244 $207,488 $390,000 11/1/2031 $11,213 $11,213 $390,000 5/2/2032 $185,000 $11,213 $196,213 $207,425 $205,000 11/1/2032 $5,894 $5,894 $205,000 5/2/2033 $205,000 $5,894 $210,894 $216,788 $0 Total $2,285,000 $1,236,375 $3,521,375 $3,521,375 Version Date: 8/17/17 Page #17

20 Fiscal Year 2018 Debt Service Budget Series 2007 Debt Service Fund (204) - Area 2 Refunded Bond Variance Variance FY 2016 FY 2017 FY 2017 Proj vs. Bud FY 2018 Bud vs. Proj REVENUES Special Assessment Levy $ 277,132 $ 277,172 $ 277,172 $ - $ 277,172 $ - Special Assessment - Delinquent Tax Collector/Property Appraiser/Discounts (10,158) (11,087) (10,827) 259 (11,087) (259) Interest Earnings (152) TOTAL REVENUES 266, , , ,085 (411) EXPENDITURES ADMINISTRATIVE SERVICES Trustees Fees 4,337 6,500 4,337 2,163 4,337 - Total Administrative Services 4,337 6,500 4,337 2,163 4,337 - DEBT SERVICE PAYMENTS Principal Debt Retirement 205, , ,000 10, ,000 (25,000) Prepayment 5, Interest Expense 60,113 49,088 49,088-37,800 11,288 Total Debt Service Payments 270, , ,088 10, ,800 (13,713) TOTAL EXPENDITURES 274, , ,425 12, ,137 (13,713) EXCESS OF REVENUES OVER (UNDER) EXPENDITURES $ (7,456) $ (4,502) $ 8,072 $ 12,574 $ (6,052) $ (14,124) ANALYSIS OF BONDS OUTSTANDING Maturity Date: May 1, 2020 Coupon Rate: 5.25% Bonds Outstanding - Period Ending 09/30/2017 $ 720,000 Principal Payment Applied Toward Series 2013 Bonds $ 230,000 Series 1999 Bonds Outstanding - Period Ending 09/30/2018 $ 490,000 Version Date: 8/17/17 Page #18

21 Amortization Schedule Series 2007 Debt Service Fund (204) - Area 2 Refunded Bond Period Extraordinary Coupon Debt Annual Debt Outstanding Ending Principal Redemption Rate Interest Service Service Balance 11/2/ % $30,056 $30,056 $1,145,000 5/1/2016 $205,000 $5, % $30,056 $240,056 $270,113 $935,000 11/1/ % $24,544 $24,544 $935,000 5/1/2017 $215, % $24,544 $239,544 $264,088 $720,000 11/1/ % $18,900 $18,900 $720,000 5/1/2018 $230, % $18,900 $248,900 $267,800 $490,000 11/1/ % $12,863 $12,863 $490,000 5/1/2019 $240, % $12,863 $252,863 $265,725 $250,000 11/1/ % $6,563 $6,563 $250,000 5/1/2020 $250, % $6,563 $256,563 $263,125 $0 Total $720,000 $76,650 $796,650 $796,650 Version Date: 8/17/17 Page #19

22 Fiscal Year 2018 Debt Service Budget Series 2017 Debt Service Fund (205) - Lake Bank Restoration Bond Variance Variance FY 2016 FY 2017 FY 2017 Proj vs. Bud FY 2018 Bud vs. Proj REVENUES Special Assessment Levy $ - $ - $ - $ - $ 602,091 $ 602,091 Tax Collector/Property Appraiser/Discounts (24,084) (24,084) TOTAL REVENUES , ,007 EXPENDITURES WATERWAY MGMT SERVICES Lake Bank Restoration ,600,000 (3,600,000) Audit Fees ,500 (2,500) Trustees Fees ,500 (5,500) DEBT SERVICE PAYMENTS Total Administrative Services ,608,000 (3,608,000) Principal Debt Retirement ,010 (323,010) Interest Expense ,649 (172,649) OTHER FEES AND CHARGES Total Debt Service Payments ,659 (495,659) Reserve - Other ,349 (74,349) Total Other Fees & Charges ,349 (74,349) TOTAL EXPENDITURES ,178,007 (4,178,007) EXCESS OF REVENUES OVER (UNDER) EXPENDITURES (3,600,000) (3,600,000) Loan Proceeds ,600,000 3,600,000 Total Other Financing Sources (Uses) ,600,000 3,600,000 Net change in Fund Balance $ - $ - $ - $ - $ - $ - Version Date: 8/17/17 Page #20

23 Amortization Schedule Series 2017 Debt Service Fund (205) - Lake Bank Restoration Bond Period Coupon Debt Annual Debt Outstanding Ending Principal Rate Interest Service Service Balance $8,000,000 12/15/2017 $160, % $87,200 $247,829 $7,839,371 6/15/2018 $162, % $85,449 $247,829 $495,659 $7,676,990 12/15/2018 $164, % $83,679 $247,829 $7,512,840 6/15/2019 $165, % $81,890 $247,829 $495,659 $7,346,901 12/15/2019 $167, % $80,081 $247,829 $7,179,153 6/15/2020 $169, % $78,253 $247,829 $495,659 $7,009,576 12/15/2020 $171, % $76,404 $247,829 $6,838,151 6/15/2021 $173, % $74,536 $247,829 $495,659 $6,664,858 12/15/2021 $175, % $72,647 $247,829 $6,489,676 6/15/2022 $177, % $70,737 $247,829 $495,659 $6,312,584 12/15/2022 $179, % $68,807 $247,829 $6,133,562 6/15/2023 $180, % $66,856 $247,829 $495,659 $5,952,588 12/15/2023 $182, % $64,883 $247,829 $5,769,642 6/15/2024 $184, % $62,889 $247,829 $495,659 $5,584,702 12/15/2024 $186, % $60,873 $247,829 $5,397,746 6/15/2025 $188, % $58,835 $247,829 $495,659 $5,208,752 12/15/2025 $191, % $56,775 $247,829 $5,017,698 6/15/2026 $193, % $54,693 $247,829 $495,659 $4,824,561 12/15/2026 $195, % $52,588 $247,829 $4,629,320 6/15/2027 $197, % $50,460 $247,829 $495,659 $4,431,950 12/15/2027 $199, % $48,308 $247,829 $4,232,429 6/15/2028 $201, % $46,133 $247,829 $495,659 $4,030,733 12/15/2028 $203, % $43,935 $247,829 $3,826,839 6/15/2029 $206, % $41,713 $247,829 $495,659 $3,620,722 12/15/2029 $208, % $39,466 $247,829 $3,412,359 6/15/2030 $210, % $37,195 $247,829 $495,659 $3,201,724 12/15/2030 $212, % $34,899 $247,829 $2,988,793 6/15/2031 $215, % $32,578 $247,829 $495,659 $2,773,542 12/15/2031 $217, % $30,232 $247,829 $2,555,944 6/15/2032 $219, % $27,860 $247,829 $495,659 $2,335,975 12/15/2032 $222, % $25,462 $247,829 $2,113,608 6/15/2033 $224, % $23,038 $247,829 $495,659 $1,888,817 12/15/2033 $227, % $20,588 $247,829 $1,661,575 6/15/2034 $229, % $18,111 $247,829 $495,659 $1,431,857 12/15/2034 $232, % $15,607 $247,829 $1,199,635 6/15/2035 $234, % $13,076 $247,829 $495,659 $964,882 12/15/2035 $237, % $10,517 $247,829 $727,570 6/15/2036 $239, % $7,931 $247,829 $495,659 $487,671 12/15/2036 $242, % $5,316 $247,829 $245,157 6/15/2037 $245, % $2,672 $247,829 $495,659 ($0) Version Date: 8/17/17 Page #21

24 Fiscal Year 2018 Assessment Summary Assessment Category Assessment Factor Total EAUs Per EAU Per EAU FY 2018 FY 2017 Incr/(Decr) % Debt Service O & M Total Per Total Per in Total Change Assessment Assessment EAU EAU Per EAU Per EAU Area 1 & 2 Residential 1 EAU per Unit/Acre 3, $97.10 $ $ $ $ % Area 2 with Debt 1 EAU per Unit/Acre $ $ $ $ $ % Stoneybrook Inside Gate 1 EAU per Unit $97.10 $ $1, $ $ % Stoneybrook Outside Gate 1 EAU per Unit $97.10 $ $ $ $ % Commercial 5.8 EAUs per Acre $97.10 $ $ $ $ % Unplatted Commercial 1 EAU per Acre $97.10 $ $ $ $ % Town Lakes Commercial 5.8 EAUs per Acre $97.10 $ $ $ $ % Golf Course 1 EAU per Acre $97.10 $ $ $ $ % Subtotal 6, Pelican Preserve Phase 1 - SF/MF 1 EAU per Unit 1, $ $ $ $ $ % Phase 1 - SF/Estate 1 EAU per Unit $ $ $1, $1, $ % Phase 1 - Commercial 5.8 EAUs per Acre $0.00 $ $ $ $ % Unplatted Commercial 1 EAU per Acre $0.00 $ $ $ $ % Phase 2 & 3 Residential 1 EAU per Unit/Acre 1, $0.00 $ $ $ $ % Golf Course 1 EAU per Acre $ $ $1, $1, $ % Subtotal 3, Total 9, Version Date: 8/17/17 Page #22

25 Fiscal Year 2018 Budgeted Professional Services 22% 8% 70% Allocation by Fund Type of Service / Department Total FY18 Budget Amount General Fund (001) Pelican Preserve (002) Stoneybrook (004) Towne Lakes (005) Lake Bank Restoration (205) Enterprise Fund (400) Management Services Administrative 67,586 13,522 6, ,310 Subtotal 67,586 13,522 6, , % 20% 10% 0% 0% 0% 70% Legal Services Administrative 66,150 13,004 6,496 1, ,500 Operating Expenses 25,000-25, Waterway Management Services 15,000 15, Roadway Services 2,500 2, Public Safety Services 1,000 1, Utility Services 40, ,000 Subtotal 149,650 31,504 31,496 1, , % 21% 21% 1% 0% 0% 57% Engineering Services Administrative 91,000 18,006 8,994 1, ,000 Operating Expenses 12,000-12, Waterway Management Services 35,000 35, Roadway Services 1,500 1, Public Safety Services 1,000 1, Utility Services 50, ,000 Subtotal 190,500 55,506 20,994 1, , % 29% 11% 1% 0% 0% 59% Version Date: 8/17/17 Page #23

26 Fiscal Year 2018 Staffing Plan Payroll Benefits Position Department Status Annual Salary FICA Retirement Health / Dental / Vision Life / AD&D / STD/LTD WC Total Payroll Cost (1) Board of Supervisors Adminstrative $ 24,000 $ 1,836 $ - $ - $ - $ - $ 25,836 Subtotal 24,000 1, ,836 District Manager Administration FT 85,000 6,503 2,550 10,430 1,253 4, ,027 Business Manager Administration FT 72,000 5,508 2,160 10,430 1,253 3,635 94,986 Wage Increase (2) 4, ,224 Subtotal 161,710 12,371 4,851 20,861 2,506 7, ,237 Admin Assistant Op Admin FT 36,962 2,828 1,109 10, ,271 Receptionist Op Admin FT 27,581 2, , ,735 Wage Increase (2) 1, ,148 Subtotal 66,479 5,086 1,994 20,861 1, ,153 Public Works Supervisor Manager Operations FT 69,500 5,317 2,085 10,430 1,253 3,509 92,094 Natural Resources Supervisor Operations FT 39,270 3,004 1,178 10, ,983 56,770 Facilities Maint. Specialist Operations FT 25,459 1, , ,285 40,413 Wage Increase (2) 4, ,659 Subtotal 138,256 10,577 4,148 31,295 2,680 6, ,936 Recreation Leader P&R / Other FT 24,544 1, , ,270 39,506 ***Intern (Seasonal Soccer Leagues) (3) P&R / Other PT 15,600 1, ,069 Wage Increase (2) 1, ,395 Subtotal 41,348 3,163 1,240 10, ,140 58,970 Pool Attendant Swimming Pool PT 14,012 1, ,809 Pool Attendant Swimming Pool PT 15,486 1, ,472 Pool Attendant Swimming Pool PT 14,756 1, ,649 *** Pool Attendant (Seasonal) (3) Swimming Pool PT 5, ,685 Wage Increase (2) 1, ,498 Subtotal 50,621 3, ,620 57,113 Maintenance Utility Specialist Utility Services FT 35,755 2,735 1,073 10, ,850 52,690 Utility Billing Manager Utility Services FT 60,008 4,591 1,800 10,430 1, ,153 Utility Field Utility Services PT 32,336 2, ,430 1,147 1,673 49,030 Meter Specialist Utility Services FT 31,949 2, , ,653 48,206 Utility Manager Utility Services FT 64,000 4,896 1,920 10, ,312 85,432 Billing Specialist Utility Services FT 35,360 2,705 1,061 10, ,433 Utility Collections/Distribution Utility Services FT 43,680 3,342 1,310 10, ,661 *** Utility Billing Trainee (3) Utility Services PT 15,600 1, ,261 Trainee/Utility Worker Utility Services FT 34,320 2,625 1,030 10,430 1,165 1,776 51,347 Wage Increase (2) 10, ,266 Subtotal 363,598 27,815 10,908 83,446 7,530 11, ,478 Total 846,012 64,720 23, ,892 14,922 31,035 1,146,722 FY17 Total 596,747 45,651 15, ,565 12,434 21, ,796 Difference $ 249,265 $ 19,069 $ 7,287 $ 42,327 $ 2,488 $ 9,490 $ 329,925 Notes 1.) Total payroll cost includes proposed 3% wage increase and all payroll related benefits. 2.) The wage increases were budgeted for each department separately. 3.) New positions included in the FY18 budget. Version Date: 8/17/17 Page #24

27 Fiscal Year 2018 Staffing Plan - Allocated by Fund Allocation % Allocation by Fund Position Total Payroll Cost GF 001 GF P&R GF SW GF OTH GF 002 GF 004 EF 400 GF 001 GF P&R GF SW GF OTH GF 002 GF 004 EF 400 Board of Supervisors $ 25,836 20% 0% 0% 0% 10% 0% 70% $ 5,169 $ - $ - $ - $ 2,582 $ - $ 18,085 Subtotal 25,836 5, ,582-18,085 District Manager 110,027 20% 0% 0% 0% 10% 0% 70% 22, ,995-77,019 Business Manager 94,986 20% 0% 0% 0% 10% 0% 70% 19, ,492-66,490 Wage Increase 5,224 20% 0% 0% 0% 10% 0% 70% 1, ,657 Subtotal 210,237 42, , ,166 Admin Assistant 52,271 20% 0% 0% 0% 10% 0% 70% 10, ,224-36,590 Receptionist 41,735 20% 0% 0% 0% 10% 0% 70% 8, ,171-29,214 Wage Increase 2,148 20% 0% 0% 0% 10% 0% 70% ,503 Subtotal 96,153 19, ,609-67,307 Public Works Supervisor Manager 92,094 20% 0% 0% 0% 10% 0% 70% 18, ,203-64,465 Natural Resources Supervisor 56,770 72% 0% 0% 0% 0% 6% 22% 40, ,406 12,489 Facilities Maint. Specialist 40,413 9% 15% 0% 0% 0% 6% 70% 3,637 6, ,425 28,289 Wage Increase 4,659 46% 6% 0% 0% 0% 6% 42% 2, ,955 Subtotal 193,936 65,070 6, ,203 6, ,199 Recreation Leader 39,506 0% 5% 90% 5% 0% 0% 0% - 1,975 35,555 1, Intern (Seasonal Soccer Leagues) 18,069 0% 100% 0% 0% 0% 0% 0% - 18, Wage Increase 1,395 0% 35% 62% 3% 0% 0% 0% Subtotal 58,970-20,530 36,417 2, Pool Attendant 15,809 0% 0% 100% 0% 0% 0% 0% , Pool Attendant 17,472 0% 0% 100% 0% 0% 0% 0% , Pool Attendant 16,649 0% 0% 100% 0% 0% 0% 0% , Pool Attendant (Seasonal) 5,685 0% 0% 100% 0% 0% 0% 0% - - 5, Wage Increase 1,498 0% 0% 100% 0% 0% 0% 0% - - 1, Subtotal 57, , Maintenance Utility Specialist 52,690 0% 0% 0% 0% 0% 0% 100% ,690 Utility Billing Manager 78,153 0% 0% 0% 0% 0% 0% 100% ,153 Utility Field 49,030 6% 0% 0% 0% 2% 2% 91% 2, ,617 Meter Specialist 48,206 0% 0% 0% 0% 0% 0% 100% ,206 Utility Manager 85,432 3% 0% 0% 0% 1% 1% 95% 2, ,160 Billing Specialist 50,433 0% 0% 0% 0% 0% 0% 100% ,433 Utility Collections/Distribution 59,661 0% 0% 0% 0% 0% 0% 100% ,661 Utility Billing Trainee 17,261 0% 0% 0% 0% 0% 0% 100% ,261 Trainee/Utility Worker 51,347 0% 0% 0% 0% 0% 0% 100% ,347 Wage Increase 12,266 1% 0% 0% 0% 0% 0% 98% ,050 Subtotal 504,478 5, ,629 1, ,577 Total $ 1,146,722 $ 137,180 $ 26,882 $ 93,529 $ 2,023 $ 44,033 $ 7,740 $ 835,335 % of Total Payroll Costs % 11.96% 2.34% 8.16% 0.18% 3.84% 0.67% 72.85% Version Date: 8/17/17 Page #25

28 Repair and Maintenance Plan - General Fund Fiscal Year 2018 Department/ Account Name Budgeted Amount Description of Work Other Notes Operational Administrative Services Building Maintenance & Repairs $5,802 General repairs to administration complex. Cost shared with Pelican Preserve and Enterprise Funds. Total budgeted amount between three funds is $12,500. Landscape Services Tree Trimming Services $25,000 Major trims (cleaning/lifting) in worst areas. Also need to increase maintenance schedule along County owned roadways, specifically those obstructing signage. Removal/ replacement of trees (palms). Irrigation Repairs & Maintenance $15,000 Miscellaneous irrigation repairs not included in annual landscaping contract (i.e. larger lines, roadside damage, broken satellites) Waterway Management Fountain Maintenance $5,000 Fountain is in Lake 97 behind high school (visible from Daniels). Routine M&R, we monitor functionality, lighting, electrical, etc. Lake Maintenance $135,000 Aquagenix contract for lake maintenance. Includes existing areas and additional areas of Hampton Park and Daniels Preserve to be turned over from WCI. Wetland Maintenance $65,000 Aquagenix contract for wetland maintenance. Includes existing areas and additional areas of Hampton Park and Daniels Preserve to be turned over from WCI with visits of three times a year. Pond Bank Annual Maintenance $124,000 Repair and maintenance of erosion and washouts and littorals. Stormwater System Repair and Maintenance $124,180 Repair and maintenance of the storm water drainage system/pipes. Repairs & Maintenance $5,000 All other maintenance not covered in any other line item. Littoral Maintenance $25,000 Aquagenix contract to do routine maintenance of lakes. Aerators - Maintenance $5,000 Repair and maintenance to aerators. Version Date: 8/17/17 Page #26

29 Repair and Maintenance Plan - General Fund Fiscal Year 2018 Department/ Account Name Budgeted Amount Description of Work Other Notes Parks & Recreation Soccer Park - Irrigation Maintenance & Repairs Soccer/Fun Park - Maintenance & Repairs Dog park - Irrigation Maintenance and Repairs $3,000 Irrigation repairs and maintenance to soccer park. $30,000 Playground equipment repairs, net replacements, goal repairs, fence repairs, facility issues; plumbing etc. bench replacement, stadium light repairs, playground mulch, swings and picnic tables. $5,000 Irrigation repairs and maintenance to dog park. Swimming Pool Maintenance & Repairs $20,000 Pumps, heaters, plumbing issues, etc. Reduced from $50,000 based on additional funding in capital improvement plan. Street Lighting Services Maintenance & Repairs $35,000 Vehicle damage, electrical maintenance, bulbs, lenses, etc. Possible cost recovery. Roadway Services Maintenance & Repairs $3,000 Potholes, etc. Road Turn Over - R&M (Lights, Signs, Drainage) $25,000 Lee County is taking over the Gateway and Griffin Paving:roadways, if a street light or sign is run over, CDD is responsible. Same with sidewalks if damaged by trees Tree Trimming Oaks Gateway Blvd $25,000 Tree trimming for Gateway Blvd. Total $679,982 Version Date: 8/17/17 Page #27

30 Gateway Services Community Development District Fiscal Year 2018 Capital Projects Budget (Version 2 - Adopted on August 17, 2017)

31 Table of Contents Page # Capital Projects Budget General Fund Enterprise Fund Supporting Schedules Capital Improvement Plan General Fund Enterprise Fund 4 5 Analysis of Fixed Asset Reserves 6