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RESOLUTION NO. 07-152
A RESOLUTION OF THE ST. LUCIE COUNTY BOARD OF COUNTY
COMMISSIONERS, ACTING FOR ITSELF AND AS THE
COMMISSION FOR THE ST. LUCIE COUNTY WATER AND SEWER
DISTRICT; RATIFYING AND ACCEPTING THE ANNUAL
COMPREHENSIVE REPORT OF THE DISTRICT FOR FISCAL
YEAR 2004/2005; DIRECTING THE FILING OF SAID REPORTS
WITH THE DISTRICT CLERK; PROVIDING FOR AN EFFECTIVE
DATE.
WHEREAS, pursuant to Ordinance No. 04-023, (the "District Ordinance") the County
Commission created the St. Lucie County Water and Sewer District ("District"); and
WHEREAS, pursuant to Section 153.75, Florida Statutes, the District Board is
required to cause to be prepared a comprehensive annual report of the District utility
systems ("Annual Report"); and
WHEREAS, the County, sitting as the District Commission, caused an annual report
for the District for fiscal year 2004/2005 to be prepared and included said annual report as
a component part of the County's Comprehensive Annual Financial Report filed with the
State for fiscal year 2004/2005; and
WHEREAS, by this Resolution, the County, sitting as the District Commission,
intends to ratify and formalize delivery of the District Annual Report for fiscal year
2004/2005 from the District Commission to the County.
NOW THEREFORE, BE IT RESOLVED by the Board of County Commissioners of
St. Lucie County, Florida, acting for itself and as the Commission for the District:
Section 1. ACCEPTANCE OF ANNUAL REPORT. The District Board hereby
ratifies and delivers the Annual Report for fiscal year 2004/2005, copy of which is attached
to this Resolution, directs District staff to file such Annual Report with the County Clerk,
acting for and on behalf of the District as the District Clerk, and the County ratifies and
affirms acceptance of said Annual Report from the District.
Section 2. EFFECTIVE DATE. This Resolution shall become effective upon
adoption.
Section 3. ADOPTION. After motion and second, the vote on this Resolution was
as follows:
Chairman Chris Craft
Vice Chairman Joe Smith
Commissioner Paula A. Lewis
Commissioner Doug Coward
Commissioner Charles Grande
AYE
AYE
AYE
AYE
AYE
, í\
f/1J1.j~ / ,2007.
{
PASSED AND DULY ENACTED this }tf- day of
ATTEST:
BOARD OF COUNTY COMMISSIONERS
ST. L~ CO~, FLORIDA
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Chal n
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APPROVE~S TO FORM AND
CORRECTN ~ ?
- 'JJI -
BY: lA{ .\J \. ~
County Att
!
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UTILITIES
FISCAL YEAR 2004-2005
COUNTY
ADMINISTRATOR
EXECUTIVE
SECRETARY
UTIUTIES SERVICES
MANAGER
UTIUTY BlUiNG
SUPERVISOR
SENIOR ACCOUNTING
CLERK
UTIUTIES
PROJECT MANAGER
MASTER ELECTRICIAN
(FfE 0.33)'
SEVERN-TRENT
CONTRACT
OPERATIONS
NORTH HUTCHINSON
WWfP
NORTH COUNTY
WTP & wwrP
H.E.W.
WTP & WWfP
*Position duties to be split 1/3 Sports Complex, 1/3 Parks, 1/3 Utilities
ENGINEER
INTERN
SOUTH HUTCHINSON
WWfP
AIRPORT
WTP & WWfP
FAIR WINDS
WWfP
C-159
%
CHANGE
REVENUES:
General Fund 0 0 0 0 n/.
Enterprisellnternal Service Fund 5,098,516 7,286,719 15,071,234 13,898,981 -8%
Other Funds 0 0 0 0 n/.
Departmental Revenues 0 0 0 0 n/.
Grants and Other Revenues 0 82,800 70,343 70,343 0%
TOTAL: 5,098,516 7,369,519 15,141,577 13,969,324 -8%
APPROPRIATIONS:
Personnel 377,570 342.468 418,185 455,803 9%
Operating Expenses 5,360,610 2,578.862 6,311.456 10,709,988 70%
SUB-TOTAL: 5,738,180 2,921,330 6,729,641 11,165,791 66%
Capital Outlay 0 0 7.428,168 1,678,008 -77%
Non-operating 118,375 2,096,567 983,768 1.125,525 14%
TOTAL: 5,856,555 5,017,897 15,141,577 13,969,324 -8%
FTE POSITIONS 7.33 8.33 8.33 9.33
The mission of SI. Lucie County Utilities is to provide a superior level of utility service to our customers and
residents of St. Lucie County In a professional and responsive manner. and strategically plan for the future
Infrastructure needs of County residents. Additionally, County Utilities will work toward a partnership with
surrounding utility entities to improve overall efficiency In the industry.
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The Utility Department provides water and wastewater service to customers within areas of St. Lucie County,
which incJudes 12 miles of water transmission lines and 42 miles of wastewater lines and also includes 4
wastewater and 2 water treatment plants. The service provides is accomplished in a cost efficient manner
to maintain reasonable rates for our customers in a manner that does nol compromise the quality of the services
rendered. The Utilities Department works in conjunction with the residents of the County in providing quality
utility service. The Department coordinates and implements the necessary functions to accomplish the
desired service. The Utility Department also assists other departments within the County with utility planning.
answering utility related questions and soiving utility problems.
. ~', ...:;:<I''''''rìn\o··'K.n,~I:!_;··JdBJE-E''¡;:!Ií:,~¡¡J!í<l.:¡;¡",
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1 Maintain or improve current rates and level of
service to our customers.
2 Procure Federal and State assistance whenever
available for the development or improvement
of Utilities within SI. Lucie County.
3 Continue a good working relationship with our
customers in SI. Lucie County.
water customers on South Hutchinson Island.
4 Initiate a supplemental source of water for our
reclaimed water customers on South
Hutchinson Island.
5 Continue to improve and expand the facilities in
the North County Utility District System to meet
the growing needs of our customers
6 Continue 10 pursue methods and processes to
eliminate the land application of sludge.
7 Interconnect with Fort Pierce Utilities to serve the
expanding needs of the unincorporated County
in an effort to provide water and wastewater to
those residents and developers that require
utility service.
C-160
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2002-2003 2003-2004 2004-2005
ACTUAL BUDGET PLANNED
1. Customer Base 12,000 12,000 12,725
2. Average calls per month 5.500 5.500 5,835
3. Gallons of Wastewater Treated 9,750,000 9,750,000 53,679,735
4. Water Consumption 195,000,000 195,000,000 51,640,600
5. Gaiions of Water Treated 70,000,000 70,000,000 51,390,000
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Addition of two (2) new funds (Fund 481 and 489) to cover the new Airport Utility District
C-161
Since establishment in 1994, St. Lucie County Utilities Department has
extended water and wastewater utility service on North and South
Hutchinson Island and in the North and Central County, The Utility
Department has undergone many improvements throughout all the
systems as a result of continued growth.
The entrance to the new St Lucie County Utmties offke.
~ Completed the reclaimed
water line extension under!a
grant fro a
Wa ct
at the North Hutchinson
Island district
~ Com improvements at
t utchinson Island
wast treatment facility
inch.! uction of
a new offic:e/maintemmce
Iding,
ns to the head
works, digesters and new air
quality system
~ Completed the consolidation
of the Holiday Pines,
lakewood Park, Airport, and
North Hutchinson Island into
one Utility District
~ Adopted new rates, new
service and extension polides
in August 2005
~ Increased customer
connections in North
County by 1,243
~ Completed transiti
offices at the S
Administration
Þ Completed five miles
16" force main on U.S
to connect to Fort Pie
Utilities Authority
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St. Lucie County Utilities
PWS No. 0180907-002-WC
Southwestern Service Area
Capacity Analysis Report
SECTION 1. Description of Public Water System
Masteller & Moler, Inc. has been authorized by St. Lucie County Utilities (SLCU) to
develop a Capacity Analysis Report for the potable water system in the Southwestern Service
Area within St. Lucie County, Florida.
The Southwestern Service Area is mostly undeveloped, being in its majority fannland
and groves. The zoning within the area is approx 70% as AG-5 (agricultural with I unit per 5
acres), 15% as AG-2.5(agricultural with I unit per 2.5 acres), and the remaining 15% are
distributed as AG -I(agricultural with 1 unit per 1 acre) and RS-3 and 4 (Residential with 3 and 4
units per acre, respectively). The Southwestern Service Area service area geographical
boundaries are the Belcher Canal (C-25) to the north and the Florida Turnpike to the east. The
southern and western boundaries have not been established at this time. The St. Lucie County
Urban Service Area Lines Incorporates about 20% of the Eastern end of Southwestern Service
Area. All utilities Within the Southwestern Service Area are owned and operated by SLCU
The existing water utilities serving the southwest St. Lucie County services area consists
of the Fairgrounds Treatment Plant (PWS No. 4565196).This facility is a 10.000 gpd Reverse
Osmosis Treatment Plant with 30,000 of storage providing water serving only the St. Lucie
County Fairgrounds Site. Also, there is a water pipeline system along Route 70, west of the
Turnpike extending south in Gordy Road and easements along the west right-of-way line of the
Turnpike south through the St. Lucie county landfill site to Glades Cutoff Road and then
southwest along Glades Cutoff Road to the southwest intersection of Glades Cutoff Road and
Midway Road. As it passes south through the Landfill area, the pipe line changes from 12" to
16". A metering station has been installed on the southwest corner of Glades Cutoff Road and
Midway Road.
It was the original intent to connect and have bulk water provided by Port St. Lucie
utilities to St. Lucie County and utilize the water meter for bulk services. The water service was
to be piped through the 16" water main along Glades Cutoff Road and north along the western
Turnpike right-of-way through the Landfill to a point where a directional bore was proposed and
pennitted to furnish water service to the Wal-Mart Distribution Center. The directional bore to
the Wal-Mart site was never made due to the fact that Wal-Mart decided to obtain their potable
water supply from the Ft. Pierce Utility Authority. However, the water main has been
Masteller and Moler, Inc. 3/18/05. 2
St. Lucie County Utilities
PWS No. OI80907-002-WC
Southwestern Service Area
Capacity Analysis Report
constructed continuing north along the western right-of-way line of the Turnpike under
Interstate-95 and continuing north through easements in Gordy Road to Route 70. This portion
of the water main is 12" in size and the 12" water main then turns west along the north side of
Route 70 and extends west to the St. Lucie County Urban Service Line where it changes to a 10"
pipe and crosses to the south side of Route 70 and continues west to the Seminole Tribe project
known as "Hawk's Nest". The 12" water main has also been extended to the east along the
north side of Route 70 from Gordy Road under 1-95 to a metering station at Rock Road for a
connection to the Ft. Pierce Utility Authority system. It is planned that the potable water supply
for the Seminole project known as "Hawk's Nest" along Route 70 will be provided by this 12"
water main on Route 70. A Bulk Water Agreement between St. Lucie County and Ft. Pierce
Utility Authority exists to provide for this supply. A physical connection has not been made to
the water main system owned and operated by St. Lucie County and the Port St. Lucie Utilities at
metering station at the southwest corner of Midway Road and Glades Cutoff Road. At this time,
the Bulk Water supply for St. Lucie County will be provided by Ft. Pierce Utility Authority until
the County can construct its own treatment and storage facilities at the county Fairgrounds in the
near future.
There are no current service connections in the area. Also, there are no provisions for
fire protection systems in the area at this point. The Fire Protection Criteria for St. Lucie County
is defined as 500 Gall min for Single Family Residential Units and 1000 gallmm for Multi-
Family Residential Units.
Zoning Maps, Schematic Utility Maps, and a Site Plan of the existing Facilities at the
St Lucie Fairgrounds are included in this submittal.
Masteller and Moler, Inc.
3/18/05.
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ST. LUCIE COUNTY, FLORIDA
COMPREHENSIVE ANNUAL FINANCIAL REPORT
FOR THE FISCAL YEAR ENDED SEPTEMBER 30, 2005
Edwin M. Fry, Jr., CPA
Clerk of the Circuit Court
Prepared By:
Clerk of the Circuit Court Finance Department
Christann K. Hartley, CPA, CGFM
Finance Director
* PLEASE NOTE: Only the pages pertaining to Utilities (Proprietary/Enterprise Funds)
have been copied from the CAFR.
St. Lucie County, Florida
Management's Discussion And Analysis
For the Year Ended September 30,2005
Proprietary Funds
The County's proprietary funds operate like businesses, where the rates established by the
County are· intended to generate sufficient funds to pay the costs of cUlTent operations and
provide funding for long-term asset acquisition.
The Bailing & Recycling Facility Fund is used to account for all operations of the County's
landfill. As required by the State Department of Environmental Protection, the County has set
aside $7,3 million for the long-tenn care of the landfil1. At September 30,2005, the unrestricted
net assets of this fund were $7,8 million, which represented an increase in unrestricted net assets
of$8.5 million.
The North Hutchil'/Son Island Utilities Fund is used to account for water and sewer services to
certain residents that live on this bamer island, The County purchased the system in 1992. At
September 30, 2005, the unrestricted net assets of this fund were $2.6 million, which represented
a decline in unrestricted net assets of$O,9 million, This was the result of capital purchases. The
net assets invested in capital assets, net of related debt increased by $1.5 million.
The South Hutchinson Island Utilities Fund is used to account for sewer services to residents
living on this barrier island in the southern part of the County. At September 30, 2005, the
unrestricted net assets of this fund were $1.1 million, which represented a decline in unrestricted
net assets of $0. I million,
The North County Utilities Fund is used to account for water and sewer services to residents
located in the northern part of the County, The County purchased the system in 1999, At
September 30, 2005, the unrestricted net assets of this fund were -$0,3 million, which
represented a decline in unrestricted net assets of$2.4 million. This was the result of capital
purchases. The net assets invested in capital assets, net afrelated debt increased by $5.8 million.
Budgetary Highlights for the General Fund
Variance Between Original Budget and Final Amended Budget
After the O1igjnal budget is approved, it may be revised for a variety of reasons such as
unforeseen circumstances, corrections of errors, new bond or loan proceeds, new grant awards,
and other revenues, During fiscal year 2005, the budget for the general fund was amended ITom
its original budget of$135.8 million to its final amended budget of$149.4 million.
The original budget for revenue and transfers in was $120.3 million. Throughout the year, this
was amended to a final budget of $132.4 million. Overall, this represented a $ 12.1 increase in
the budgeted revenue for the general fund,
18
St. Lucie County, Florida
Management's Discussion And Analysis
For the Year Ended September 30,2005
refunding of the County's outstanding Public Improvement Revenue Bonds, Series 2000A (800
MHz Radio System) dated April 1, 2000 and to fund required reserve account.
On June 28, 2005, the county issued State Revenue Sharing Bonds, Series 2005 in the amount of
$12,715,000 for the pUIpose of Courthouse Improvements and Environmentally Sensitive Land
Acquisition,
On June 28, 2005, Public Improvement Revenue Note, Series 2004 was issued in the amount of
$10,000,000 for the pUIpose of providing interim financing for the cost of acquiring land for a
new Research and Education Center within the County to be repaid by Half-Cents Sales Tax
Bonds,
On June 29, 2005, the County issued Half-Cents Sales Tax Refunding and Improvement
Revenue Bond, Series 2005 providing for the repayment of the Education and Research Park
Loan obtained to provide interim financing for the cost of acquiring land for a new Research and
Education Center within the County and purchase of Harbor Branch or other Board approved
property, in the amount of $11,930,000.
Enterprise Fund Debt
On March 4, 2005, North County-Holiday Pines Utilities Improvement Revenue Note, Series
2004 was issued for the pUIpose of providing interim financing for the expansion of the Water
and Sewer System in the Northern portion of the County in an amount of$2,377,500.
Requests for Information
This fmancial report is designed to present users with a general overview of the County's
finances and to demonstrate the County's accountability. If you have any questions concerning
the infonnation provided in this report or need additional financial infonnation, contact the
County's Finance Department, 2300 Virginia Avenue, Fort Pierce, Florida 34982 or call 772-
462-1476,
21 '
St. Lucie County, Florida
Statement of Net Assets
ProprietaIy Funds
September 30, 2005
Business-type Adivities
Bailing & North South North
RecycUng Hutchinson HutchInson COUDty
Fa,lIIty UtlIltl.. UtiUdes UtUidcs
Assets
Current assets:
Cash and investments $ 14,079.037 $ 2,323,330 $ 1,270,968 $
Restticted asscts:
Cash and investments-customer deposits 306,860 52,923 2,850 63,870
Accounts receivable 1,123,964 181,321 23,328 393,911
Due from other governments 42,189 98,214 132,087 142,602
Inventories 38,275
Total current assets 15,590,325 2,655.788 1,429,233 600,383
Non·cum:nt assets:
Restricted 1JSSCts:
Cash and Investmen......landfiU closuro 7.349,325
Cash and investments--debt service 551,065
Cash and investments--rencwal and replacement 158,577 261.705 40,077
Cash and Investments-projoçt funds 3,161,371
Bond issuance costs. net 43,873 245,909 223,047
Land 4,905.601 1,538,186 I,n9,3IO 861,864
Buildings and improvements 27,080,865 7,309,713 19,638,536 10,364,023
Machinery and equipment 9,462,301 126,898 274,375 48,279
Accumulated deprecIation (15,496,919) (2,380,7n) (6,276,365) (1,267,240)
Construction in progress 1,126,026 111.419 204,134 7.435.327
Total non-current assets 34,471,On 7,660,995 15,831,695 20,866,748
Total assets $ 50.061,397 $ 10,316,783 $ 17,260,928 $ 21.467,131
Liabilities
Current liabilities:
Accounts payable $ 1.134,626 $ 236,675 $ 301,111 $ 876,163
Claims payable
Accrued liabilities 68,063 7,693 3,768 10,337
Deposits payable from restricted assets 306,860 52,923 2,850 63,870
Due to other funds 170,816
Bonds and notes payable, Det 805.000 215.000 115,000
Accrued compensated absences 81,307 5,483 3.127 5,361
Uncamcd revenue
Total current liabilities 2,395,856 517,774 310.856 1,241.547
Non-current liabilities:
Advances from other funds
Liabilities payable ftom restricted assets 7,094,974
Bonds and notes payable, net 1.691,869 5,693.072 15,020,874
Accrued compensated absencc& 87.418 14,095 10.491 13.116
Landfill closure liability 6,157,465
Total non-current liabilities 15,031,726 5,707.167 10,491 15,033,990
Totalliabi1ities 17,427,582 6.224,941 321,347 16,275,537
Net .Slets
Invested in capital assets. net ofrcJated debt 24,581,005 797,372 15,569,990 2,306.379
Restricted for.
Landfill c1osW'C 254,351
Debt service 5S1,065
Renewal and replacement 158,577 261.705 40,077
Capital projectS 3.161.371
UnrestrJcted 7,798,459 2.584,828 1,107,886 (316,233)
Total net assets $ 32,633,815 $ 4,091.842 $ 16,939.581 $ 5,191,594
See accompanymg notes.
36
St. Lucie County) Florida
Statement of Revenues, Expenses, and Changes in Fund Net Assets
Proprietary Funds
For the year ended September 30, 2005
Business-type Activities
Dailtag &; North South North
:Recycling Hutc:hiason HUkhlDlon County
FaeJIlty UdUdes UtilltIe. Utilities
Operatlug revenues:
Charges for services $ 21,013,568 $ 2,639,466 $ 1,160,540 \ $ 1,497,803
Miscellaneous revenue 486,760 2,869 115 6,150
Total operating rcvcDue 21,500,328 2,642,335 1,160,655 1,503,953
Operatlag expcDSeSt
Personal services \ 2,398,593 179,261 79,411 158,654
Contractual services 6,716,840 549,402 946,759 552,868
Claims expense
SuppUcs 736,178 618,993 9,263 94,587
Maintenance 1,323,395 141,538 322,862 261,016
Rentals and leases 94,553 5,906 44.770 442
Communication 56,017 9,384 19,376 12,695
Transportation 6,242 2,079 385
Economic environment 135,952 297
Miscellaneous expense 2,000
Depreciation 1,123,201 294,737 791,742 319,064
Landfill closure costs 357,668
Total operating expenses 13,550,639 1,801.597 2,214,568 1,399,326
Operating income (Joss) 7,949,689 840,738 (1,053,913) 104,627
NODoperatiag meDuel (aptaIN):
Intergovemmehtal revenue 972,433 127,291 132,087 159,834
Interest revenue 422,578 89,726 37,069 107,913
Loss on disposal of capital assets (27,865)
Interest expense (305,699) (388,368) (676,108)
Paying agent fees (700) (1.725) (3,500)
Total nonoperating revenues (expenses) 1,060,747 (173,076) 169,156 (411,861)
Income (Joss) befurc contributed capitaJ aDd transfers 9,010,436 667,662 (884,757) (307,234)
Contributed Capital:
CapitalConbibutions 4,239,285
Transfen:
TranSferslD. 30,174
Transfers out m~:~~~¡ (37,071) (Il,OOO)
Total transfers (37,071) (Il,Ooo)
Chango in net assets 8,827,610 630,591 (895,757) 3,932.051
Net assets~beginnìng of year 23,806,205 3,461,251 17,835,338 1,259,543
Net assets-end of year $ 32,633.815 $ 4,091.842 $ 16.939,581 $ 5,191,594
See acoompanymg notes.
38
St. Lucie County, Florida
Statement of Cash Flows
.Proprietary Funds
For the year ended September 30, 2005
Bus1ness~type Activities
BaUing& North South North
Recyding Hutchinson Hutchinson' County
Facility UtUld.. UdUd.. Utilities
Cash flows from operating activities
Cash received ftom customers S 21,181,458 S 2,659,567 S 1,143,082 S 1,251,675
Cash paid to suppliers (8,909,238) (1,320,668) (1,172,757) (2,146,213)
Cash paid to employees (2,368,307) (166,522) (73.713) (170,513)
Other receipts (payments) 486,760 2.869 115 6,150
Net cash provided by (used for) operating ocdvitles 10.390,673 1,175,246 (103,273) (1,058,901)
Cub flows from Doncapital financing activities
Proceeds from insurance
Hurricane related expenses
Proceeds ftom federal and.tate award. 930,244 29,077 17,232
Transfers in 30,t74
Transfers out (213,000) (37,071) (11,000)
Advances ftom other funds
Repayment of advances to other funds 33,686
Net cash provided by (used for) nuncapital 25,692
rmancÏOg activities 747,418 (11,000) 17,232
Cash flows from. capital and related financing activities
Proceeds from sale of assets 89,356
Proceeds from bonds and notes payable 2,377,500
Principal paid on capital debt (790,000) (205,000) (110,000)
Interest paid on capital debt (91,786) (340,267) (663.585)
Purchases of capital assets (1,590, t65) (1.632.023) (94.848) (4.103.010)
Bond paying agent fees and issuance costs (700) (1,725) (3,500)
Net casb used for capital and related (2.179.015)
financing activities (2,383,295) (94.848) (2,502,595)
Cash flows from investing aetivit1es
Interest on investments 422,578 89.726 37.069 107.913
Net increase (decrease) in cash and investments 9,177,374 (888,351) (172.052) (3,436,351)
Cash and investments at beginning of year 12,557,848' 3,974,246 1.707.575 6,701,669
Cash and Investments at end of year S 21,735,222 S 3,085.895 S ] .535.523 S 3,265,318
Cash and investments classifIed as:
Cumnt assets S 14,079,037 $ 2,323,330 S 1,270,968 $
Restricted assets 7,656,185 762,565 264,555 3,265,318
TotaJ casb and investments at end of year' S 21, 735.222 $ 3,085,895 S 1.535.523 S 3.Z65~318
See accompanying notes.
40
St, Lucie County, Florida
Statement of Cash Flows
Proprietary Funds
For the year ended September 30, 2005
Business-type ActfvitleJ
Bailing & N.rth South N.rth
Recycling Hutchinson Hutchinson County
Facility Utilities Utllltle. Utilities
R«onc:iliatloD of net operating income (lOIS) to
net (lib provided (used) by operating activttiu
Operating income (I.ss) $ 7,949,689 $ 840,738 $ (1,053,913) $ 104,627
Adjusbncnts to ......cile operating income (loss) to
net cash provided (used) by .perating activities,
Depreciation 1,723,201 294,737 791,742 319,064
Landfill closure expense 357,668
Changes in assets and liabilities:
Accounts receivable (39,570) 16,106 (18,508) (270,948)
Due from other governments
Inventories (12,950)
Accounts payable 177,901 6,931 170,658 (1,393,701)
Claim. payable 2,136
Accrued liabilities (6,891) 1,340 1,265 169,096
Due to .ther funds (3,012) (13,995)
Accrued compensated absences 37,177 11,399 4,433 24,820
Deposits payable 207,460 3,995 1,050
Unearned revenue
Net cash provided (used) by operating activities $ 10,390,673 $ 1,175,246 $ (103.273) $ (1,058,901)
Nontasb apitaJ activities:
Capital assets transferred to governmental funds (26,071)
Capital assets transferred ftom governmental funds 3,337,635
.,
See accompanying notes.
42
St. Lucie County, Florida
Notes to Financial Statements (continued)
Year Ended September 30, 2005
NOTE 1 - SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES - Continued
B. Measurement Focus and Bases of Accounting - Continued
2. Fund Financial Statements - Continued
Governmental Funds - Continued
The non-clllTent portion oflong-tenn receivables (special assessments) due to govenunental funds
are reported on their balance sheets because of their spending measurement focus. The non-
clllTent portions of other long-tenn receivables are offset by fund balance reserve accounts,
Because of their spending measurement focus, expenditure recognition for governmental fund
types exclude amounts represented by non-clllTent liabilities. Since they do not affect net current
assets, such long-term amounts are not recognized as governmental fund type expenditures or fund
liabilities.
Amounts expended to acquire capital assets are recorded as expenditures in the year that resources
are expended, rather than as fund assets. The proceeds oflong-tenn debt are recorded as an "other
financing source" rather than as a fund liability. Debt service expenditures, as well as
expenditures related to compensated absences and claims and judgments, are recorded only when
payment is due,
Proprietary Funds
The County's enterprise funds and Internal Service Fund are proprietary funds. In the fund
financial statements, proprietary funds are presented using the accrual basis of accounting.
Revenues are recognized when they are earned and expenses are recognized when the related
goods or services are delivered. In the fund financial statements, proprietary funds are presented
using the economic resources measurement focus. This means that all assets and all liabilities
(whether clllTent or non-clllTent) associated with their activity are included on their balance sheets.
Proprietary fund type operating statements present increases (revenues) and decreases (expenses)
in total net assets,
The County applies all GASB pronouncements as well as all FASB Statements and Interpretations,
APB Opinions and Accounting Research Bulletins, issued on or before November 30, 1989, which
do not conflict with. or contradict GASB pronouncements.
Proprietary fund operating revenues, such as charges for services, and operating expenses, such as
salaries, supplies, and contracted services, result from exchange transactions associated with the
principal activity of the fund, Exchange transactions are those in which each party
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67
St. Lucie C01,1nty, Florida
Notes to Financial Statements (continued)
Year Ended September 30, 2005
NOTE7-INTERFUNDBALANCES
Interfund balances at September 30,2005, consisted of the following;
Inteñund rnterl\md
Reeelvables Payables
Governmental Funds:
General Fund S 7,477,347 S 857,880
Transportation Trust 6,764,709
Fine and Forfeiture 586,213 2,191
Mosquito Control 34,229 3,409
Other Governmental Funds 237,438 512,621
Total Governmental Funds 8,335,227 8,140,810
Proprielaly Funds:
Nortb County Utilities S S 170,816
Other Enterprise Funds 23,511
Total Enterprise Funds 194,327
Intemal Service Fund 90
Total Propriet:uy Funds 194,417
Totallnterfund Balances S 8,335,227 S 8,335,227
Amounts due to the General Fund include general and administrative charges and various
reimbursements. All baJances are expected to be paid within 60 days of year end.
68
St. Lucie County, Florida
Notes to Financial Statements (continued)
Year Ended September 30, 2005
NOTE 8 - INTERFUND TRANSFERS
Interfund transfers for the year ended September 30, 2005, consisted of the following:
Governmental Funds:
Transfers to the General Fund iTom:
Fine and Forfeiture Fund - Operating contribution
Mosquito Control Fund - Operating contribution
Bailing & Recycling Facility Fund - Operating coutribution
North Hutohinson Utilities Food· Operating contribution
South Hutchinson Utl1ities Fund . Operating contribution
Nonmajor foods - Operating contribution
Transfers to Transportaion Trust Food trom;
General Fund - Hurricane contribution
Transfers to Fine and Forfeiture Fund ftom:
General Fund· Operating contribution
Bailing & Recycling Facility Fund - Operating contribution
Nonmajor funds - Operating conttibution
Transfer to Mosquito Control Fund ftom:
Nonmajor funds - Operating contribution
Transfers to Nonmajor Foods ftom:
Genera] FWId - Lease revenue, grant revenue and operating contribution
Fine and Forfeiture Fund - Operating contribution
Nonmajor funds - Operating contribution
Total Governmental Funds
ProDrletarv Funds:
Transfers to Baiiing & Recycling Facility Food trom:
General Fund - Lease revenues
Nonmajor enterprise funds - Operating contnòution
Transfers to Sports Complex Fund trom:
General Fund - Project contribution
Nonmajor enterprise funds - Operating contribution
Total Enterprise Funds
Transfers to Health Insurance Fund trom:
General Fund - Contribution
Total [nternal Service Fund.
Trsnsfer of Capital Assets
North Hutchinson Utilities Fund
69
$
35,323,221
118,923
27,000
11 ,000
11,000
2,731,051
38,222,195
7,690,930
2,923,544
186,000
2,201,612
5,311,156
34,229
$
4,539, J 77
111,631
2,621,349
7,272,157
58,530,667
$
7,000
23,174
30,174
$
130,016
940,345
1,070,361
1,100,535
$ 1,000,000
$ 1,000,000
$ 26,071
St. Lucie County, Florida
Notes to Financial Statements (continued)
Year Ended September 30, 2005
NOTE 9 - RECEIVABLE, PAY ABLE, AND ADVANCE BALANCES
A. Accounts Receivable
Accounts receivable at September 30, 2005, were as follows:
Governmental Activities:
General Fund
Transpnrtation Trust Fund
Fine and Forfeiture Fund
Other Governmental Funds
Total Governmental Funds
Total
Acco'Unts
Customer Franchise MiseelJaøeous Re«ivable
104,607 $ $ 40,204 $ 144,811
103,402 103,402
107,623 107,623
319,030 669,812 988,842
634,662 $ 669,812 $ 40,204 $ 1,344,678
$
$
Busines.or- Tvno Activities:
Bailing & Recycting Facility Fund
North Hutchinson Utilities Fund
South Hutchinson Utilities Fund
North County Utilities Fund
Nomm\Ïor Enterprise Funds
Total Enterprise Funds
$
1,123,964 $ $ $ 1,123.964
181,321 181,321
23,328 23,328
393,911 393,911
371,606 371,606
2,094,130 $ $ $ 2,094.130
$
B, Notes Receivable
Notes receivable at September 30, 2005, were as follows:
Govemmental Funds:
General Fund - Howard computer capital lease program
Communication System 1&S Fund - 800MHz public safety communication system
Total governmental funds
$ 60,747
1,742,402
$ 1,803,149
The Communication System I&S Fund reflects deferred revenue in the amount of $1,742,402 for
the total notes receivable balance,
C. Special Assessments Receivable
General Fund - special lighting district
Becker Road I&S Fund
Capital Projects 1&8 Fund
River Branch 1&8 Fund
$ 5,053
36,000
967,045
110,732
$ 1,118,830
Becker Road, Capital Projects and River Branch I&S Funqs assessments are also reflected as
unearned revenue,
70
St. Lucie County, Florida
Notes to Financial Statements (continued)
Year Ended September 30, 2005
NOTE 9 - RECEIVABLE, PAYABLE, AND ADVANCE BALANCES - Continued
D. Payables
Payables at September 30, 2005, were as follows:
Accounts Pavable
Vendors Retai.."e
GovernmentaJ Funds:
General Fùnd $ 3,555,195 $ 7.760 $
Transportation Trust Fùnd 1,311,799 4,612,042
Fine and Forfeiture Fund 319,989
Mosquito Control Fund 530,745
Other Governmental Funds 4,814528 2.879,221
Total governmental activities $ 10 532,256 $ 7,499,023 S
Total
Accounts!
Pa.abIe
Accrued Liabilities
Accrued
Salaries
ÁJ)d
Benefits
Interest
Pavable
Total
Accrued
Liabilities
3,562,955
5,923,84 I
319,989
530,745
7,693,749
18,031 279
$ 1,276,797 $
152,952
127,721
38.310
150,456
$ 1,746,236
792,834
$ 792,834
$ 1,276,797
152,952
127,721
38,310
943,290
$ 2,539,070
Accounts Payable Accrued Liabilities
Accrued
Total Salaries Total
Accounts And Interest Accrued
Vendors Retainai?ð Pavable BenefitJ Pavable Liabilities
Business TVDe Activites:
Bailing & Recycling Facility Fund $ 1,134,626 $ S 1,134,626 S 68,063 $ $ 68,063
Nortb Hutcbinson Utilities Fund 217,290 19,385 236,675 7,693 7,693
South Hutchinson Utilities Fund 297,216 3,895 301,111 3,768 3,768
North County Utilities Fund 680,654 195,509 876,163 10,337 10,337
NoIlll1'\Ïor Enterprise Funds 158,728 10,000 168,728 127,503 127,503
S 2,488,514 S 228,789 $ 2,717,303 $ 217,364 $ $ 217,364
71
St. Lucie County,.Florida
Notes to Financial Statements (continued)
Year Ended September 30, 2005
NOTE 9 - RECEIVABLE, PAYABLE, AND ADVANCE BALANCES - Continued
E. Deposits Payable
Deposits payable at September 30, 2005, were as folIows:
Rental Vendor Customer Total
Deposits Deposits Depoaits Deposits
Governmental Funds:
General Fund $ 22,211 $ 56,259 $ $ 78,470
Nonrnr\Îor Governmental Funds 25,275 25,275
Total Governmental Funds $ 22,211 $ 81,534 $ $ 103,745
Proorietarv Funds:
Bailing & Recycling Facility Fund
North Hutchinson Utilities Fund
South Hutchinson Utilities Fund
North County Utilities Fund
Nonmajor Enterprise Funds
Total Proprietary Funds
Áe-encv Funds:
Law Library
Developer's Deposits
Total Agency Funds
F. Claims Payable
Rental Vendor Customer Total
Deposits Deposits Deposits Deposits
$ $ 306,860 $ $ 306,860
52,923 52,923
2,850 2,850
63,870 63,870
1,500 8,400 5,580 15,480
$ 1,500 $ 315,260 $ 125,223 $ 441,983
Rental Vendor Customer Total
Deposits Deposits Deposits Deposits
$ $ $ 2,018 $ 2,018
121,261 121,261
$ $ $ 123,279 $ 123,279
Claims payable in the amount of$I,776,455 represents the claims incurred but not yet reported at
year end in the Internal Service Fund.
72
St. Lucie County, Florida
Notes to Financial Statements (continued)
Year Ended September 30, 2005
NOTE lO-LONG-TERM LIABILITIES - Continued
A. Schedules of Changes in Long- Term Debt - Continued
Beginning Ending
Balance Balance
Proorietarv Funds: 10/111004 Additions Payments 913012005
Bonds and notes payable:
Solid waste refunding debt $ 3,560,000 $ $ 790,000 $' 2,770,000
Water and sewer debt 19,492,500 . 2,377,500 315,000 21,555,000
Total bonds and notes payable $ 23,052,500 $ 2,377,500 $ 1,105,000 $ 24,325,000
Ot~er liabilities:
Compensated absences $ 395,900 $ 29] ,944 $ 205,121 $ 482,m
Landfill closure liability 6,352,752 1,365,723 1,561,010 6,157,465
Business-Type Activities liabilities $ 29,801,152 $ 4,035,167 $ 2,871,131 $ 30,965,188
The County has general obligation, revenue and special assessment bonds outstanding at year end.
Payments on the general obligation and revenue bonds are made by the debt service funds. South
County Regional Stadium, tourist development tax revenue notes, and both special assessment
bonds are paid ftom debt service funds; parks referendum line of credit, port deepening, MSBU
interim line of credit, jail security, and fairgrounds notes are paid ftom special revenue funds;
public safety 911, energy efficiency revenue notes and three capital leases are paid ftom the
Genera! Fund,
74
St. Lucie County, Florida
Notes to Financial Statements (continued)
Year Ended September 30, 2005
NOTE 10 - LONG-TERM LIABILITIES - Continued
B. Schedule of Outstanding Debt - Continued
Snccla1 ASIieg"ment Bonds'
Series 1996
Series 2002B
Total Speclal Assessment Bonds
CaoÎtal Leases:
Series 2003
Series 2003
Series 2004
Total Capital Leases
Total Outstanding Debt - Governmental Funds
BusIn..... Type Actlvlttes:
Revenue Bonds:
Solid Waste System Revenue Refunding Bonds,
8or1", 2002
North Hutchinson fsland Wawand Sewer
Revenue Refunding Bonds. Series 1997
North Hutchinson Island Water and Sewer
Revenue Bonds. Series 2002
Holiday Pines Water and Wastewater Sys.tem
Revenue Bonds. Series 1999
North County Utilities. hnprovcment
Revenue Note, Series 2004
North County Utilities.lmptovement
Revenue Note, Series 2004
Total Revenue Bonds
Total Outstanding Debt - Business-Type Adh1t1es
AmouR' Amount Interest
Purnose 0' JUDe ....!mwl Outst_ndlnl! -.!!lli!.
Becker road Improvements 1,860,000 505.000 S.700,i-6.S0%
RIver branch estates MSBU 127.000 116.183 5.60%-6.50%
621.183
HO'Nard compuœrx lease #3 630,915 160.686 2.39%
10 Ford crown Victoria vehicles 243.040 162,807 4.15%
Howard computers tease #4 626,540 314.228 2.49%
637.711
!U2Q RO:fi:411
Refunding 1993 bonds $ 12,945.000 $ 2,710,000 2.000,4-3.125%
Refunding 1992 bonds 5,560.000 4,730,000 3.65%-5.70%
P1ant expansion 1,710,000 1.595.000 3.00%·5.00%
Acquiring plant and
plant expansion 5,840.000 5,230,000 3.40%-5.50%
Water and sewer expansion 7,622,500 7.622,500 4.38%
Water Bod sewer expansion 2,377,500 2 377.500 4.38%
S 24 ]2..1\.000
$2<1,325,000
76
St. Lucie County, Florida
Notes to Financial Statements (continued)
Year Ended September 30, 2005
NOTE 10 - LONG-TERM LIABILITIES - Continued
C. Debt Service Requirements - Continued
The following schedule shows debt service requirements to maturity for the County's
obligations:
Business.. TvDe Activities
Fiscal Solid W..te Water and Sewer
Year Revenue Bonds Revenue Bonds Total
PrIncipal Interest Principal Interest Prlneipa' Interest
2006 $ 805,000 $ 75,985 $ 330,000 $ 1,005,269 $ 1,135,000 $ ],08],254
2007 8]5,000 58,275 345,000 990,277 1,]60,000 ] ,048,552
2008 845,000 33,825 360,000 974,162 ],205,000 ],007,987
2009 305,000 9,53] 10,380,000 956,729 10,685,000 966,260
20]0 395,000 536,471 395,000 536,471
2011-2015 2,3]5,000 2,354,65 I 2,315,000 2,354,651
2016-2020 2,995,000 1,670,646 2,995,000 1,670,646
2021-2025 2,510,000 854,144 2,510,000 854,]44
2026-2030 1,820,000 756,394 1,820,000 756,394
2031-2035 105,000 194,18] 105,000 194,181
Total $ 2,770,000 $ 177,616 $ 21,555,000 $ 10,292,924 $ 24,325,000 $ 10,470,540
D. Bond Covenants
The Solid Waste System Revenue Refunding Bonds, Series 2002, require the landfill to deposit
monthly into the sinking fund; one-sixth of the interest becoming due on the next interest date,
one-twelfth of the principal becoming due on the next principal maturity date, and one-twelfth of
the maturity amount of compounding interest becoming due on the next principal maturity date,
plus one-twelfth of the amortization for any term bonds becoming due in the current year.
The County has covenanted on the above bonds to establish and maintain rates that will provide
for 115 percent of the debt service requirement and 100 percent of the operating expenses and
the reserve account credit faciJity costs, if any, during the year,
The North Hutchinson Island Water and Sewer System Revenue Refunding Bonds, Series 1997,
and the North Hutchinson Island Water and Sewer System Revenue Bonds, Series 2002, require
that money in the revenue fund be applied on a monthly basis; first to pay operating expenses,
and next to deposit into the sinking fund one-sixth of the interest and one-twelfth of the principal
accruing on the next payment dates. The reserve account must be maintained at its reserve
account requirement. Money must next be deposited into the renewal and replacement fund
equal to one-twelfth of the renewal and replacement requirement until a balance of $500,000 is
78
St. Lucie County, Florida
Notes to Financial Statements (continued)
Year Ended September 30, 2005
NOTE 10 - LONG-TERM LIABILITIES - Continued
D. Bond Covenants - Continued
attained, Umestored withdrawals must be paid into the renewal and replacement fund.
The Holiday Pines Water and Wastewater System Revenue Bonds, Series 1999, require that
money in the revenue fund be applied on a monthly basis; first to pay operating expenses and
next to deposit into the sinking fund one-sixth of the interest and one-twelfth of the principal
accruing on the next payment dates. The reserve account must be maintained at its reserve
account requirement. Money must next be deposited into the renewal and replacement fund
equal to one-twelfth of the renewal and replacement requirement until a balance of $300,000 is
attained, Umestored withdrawals must be paid into the renewal and replacement fund.
E. DeCeased Debt
In prior years, the County has defeased certain debt, the proceeds of which were placed in an
irrevocable trust to provide for all future debt service payments on the defeased bonds. AB such,
the trust assets and related liability are not included in the accompanying financial statements,
Following is a schedule of defeased debt outstanding at September 30, 2005:
Bond [sJue
Utility Series 1990
Utility Series 1993
Sales Tax Refunding, Series 1994
800MHz Refunding, Series 2000A
Total defeased debt
Ending
Balance
913012005
$ 14,345,000
44,580,000
34,860,000
6,130,000
$99,915,000
On November 10, 2004, the County issued $8,030,000 of Public Improvement Refunding
Revenue Bonds with interest rates ranging from 2.0% to 5,0%, This issue advance refunded the
remaining $6,690,000 of 2000A Public Improvement Revenue Bonds. The interest rates on the
2000A series range from 4.2% to 5.5%. The 2000A bÒnds final maturity date is Aprill, 2023,
and are callable on October 1,2010. The 2004A bonds were issued at a net premium of
$134,588 and after paying issuance costs of $171,746, the net proceeds were $7,992,842. Of this
amount $711,486 was deposit~ into a debt service reserve fund, $7,281,356 was used to
purchase United States Obligation Securities. The United States Obligations were deposited
with Wachovia Bank, N,A" Miami, Florida ("the Escrow Agent") pursuant to an Escrow Deposit
Agreement ("the Escrow Agreement") upon the issuance and delivery of the Series 2004A
Bonds and will be held in trust for the payment of the principal of or redemption price, as
applicable, and interest on the Refunded Bonds. The advance refunding met the requirements of
an in-substance debt defeasance and the 2000A bonds were removed from the St. Lucie County's
government-wide financial statements. The aggregate difference in debt service between the
refunded debt ($9,395,069) and the refunding debt ($10,468,333) is ($1,073,264). The net
79
St. Lucie County, Florida
Notes to Financial Statements (continued)
Year Ended September 30, 2005
NOTE 10 - LONG-TERM LIABILITIES - Continued
E. Defeased Debt- Continued
economic loss resulting fÌ'Om the refunding is $577,502 and the deferred amount of the refunding
is $591,356.
F. Special Assessment Debt
The County is acting as the agent for the property owners in several municipal service
taxinglbenefit units located within the County, The County is not liable for repayment of the
debt and is only collecting the assessments and forwarding the collections to the paying agent.
As such, the debt related to these bond issues is not reflected on the accompanying financial
statements,
The amount of the debt outstanding at September 30, 2005 is as follows:
South Hutchinson Island Wastewater System
South Hutchinson Island
Driftwood Menor
King Orange
Combined Special Assessment Debt
King Orange 2
Skylark 2
Revels Lane 1
Rouse Road
Treasure Cove
Ideal Holding
Westglen
$ IJ,I55,OOO
475,000
31,500
45,000
83,976
95,546
72,147
120,895
99,300
244,527
70,541
31,690
$ 12,525,122
NOTE 11- LANDFILL CLOSURE AND POSTCLOSURE CARE COSTS
State and federal laws and regulations require the County to incur various estimated costs of
closing landfill sites and providing for the long-term care and maintenance of the landîùl sites
for up to 30 years after closure. The total current cost of landfill closure and postclosure care is
an estimate subject to changes resulting ITom inflation, deflation, technology or changes in
applicable laws or regulations.
The amounts amortized are placed in interest bearing accounts in accordance with state
regulations. The County utilized the landfill capacity used method to determine the amortization
expense and accumulated amortization of these estimated costs. As of the balance sheet date, the
estimated capacity used is 92.89 percent for the existing Class I Phase II landfill and 36.78
percent for the existing construction debris (C&D) landfill. All capacity has been used for the
Class I Phase I site and the Airport site.
80
St. Lucie County, Florida
Notes to Financial Statements (continued)
Year Ended September 30, 2005
NOTE 14 - CONDillT DEBT· Continued
As of September 30, 2005 there were 7 series of Industrial Revenue Bonds outstanding, The
aggregate principal amount payable for these series as of September 30, 2005, was
$335,429,925.
The St. Lucie County Housing Finance Authority has participated with other authorities on ten
Housing Finance Authority bonds. The County's participation in these nine issues totaled
$59,225,928,
The Reserve Community Development District outstanding conduit debt totaled $7,726,000.
NOTE1S-FUNDEQUITY
A. Restricted Net Assets
The County has established certain restrictions within the net assets section of the proprietary
funds. Restricted net assets at September 30, 2005, consist of the following:
Bailing &: North South North Total
Reeyeling Hutchinson Hutehlnson County Restricted
F.eility Utilities Utilities Utilities Net Assets
Restricted for:
Debt Service $ $ 55 I ,065 $ $ $ 551,065
Renewal and Replacement 158,577 261,705 40,077 460,359
Capit81 Projeets 3,161,371 3,161,371
Landñll Postclosure 254,35 I 254,351
Total Restricted Net Assets $ 254.351 $ 709,642 $ 261,705 $ 3,201,448 $ 4,427,146
84
St. Lucie County, Florida
Combining Statement of Net Assets
Nonmajor Enterprise Funds
September 30, 200S
Golr H.E.W. Sports Airport
Course Utilities Complex Utilitie.
Assets
Cun-ent assets.
Cash and mvestments S 45,788 S 17,800 .$ 647,104 S 136,489
Restricted assets:
Cash and investments-----<:umomer deposits 1,500 4,295 3,400 1,285
Accounts receivable 19 9,448 343,851 \8,288
Due from other governments 10.360 14,120 259,634 146
Inventories 52,140
Total current assets 109,807 45,663 1,253.989 156,208
Non-current as..'et~r
Land 1,268,050 38,000 5,601,360
Buddmgs and improwments 3,060,783 123,126 12,793,369 1,440,178
Machinery Bnd equipment 1,007,956 4,202 703,071
Accumulated depreciation (2,557,637) (76,025) (8,343,417) (172,765)
Construction in progress 59,100 27,955 34,840
Total non-cumnt assets 2,838,252 II 7,258 10.754.383 1,302,253
Total assets S 2,948,059 S 162.921 $ 12.008,372 S 1,458,461
J.lablllties
Curtent liabilities:
Accounts payable $ 43,254 S 13,86\ S 66,858 S 26,197
Accrued liabilities 28.559 437 17,603 362
Deposits payable tTom restncted assets 1,500 4,295 3,400 1,285
Due to other funds 810 1,062
Accrued compensated absences 12,640 531 18.733 698
Uneamed revenue 5,712 1,761,651
Total current liabilities 92,475 19,124 1,869,307 28,542
Non-current liabilities'
Advances ûom other funds 2,469,849 460,525
Accrued compensated absences 37,431 1,597 33,432 3,287
Totall1on~current liabilities 2,507,280 1.597 493,957 3,287
Total liabilities 2,599,755 20,721 2,363,264 31,829
NetllfSeb
Invested In capital assets. net of related debt 2,838,252 117,258 10,754.383 1,302,253
Unrestricted (2,489,948) 24,942 (1.109,2(5) 124,379
Total net assets $ 348,304 S 142,200 S 9,645,108 S 1,426,632
141
St. Lucie County. Florida
Combining Statement of Revenues. Expenses
and Changes In Fund Net Assets
Nonmajor Enterprise Funds
For Ihe year ended September 30, 2005
Golf H,E.W. Sporta Airport
Course Ulilities Comple,: U\lJld"
Operating revenuu:
Charges fur services $ 1,287.363 $ 79,710 $ 449,972 $ 120,074
Mj~cellaneou8 revenue 173,082 90 5,625,654
Total operating revenue 1,460,445 79,800 6,075,626 120,074
Operating txpeIUild::
Personal :iervlCes 916,398 14,381 544,983 18,894
Contraotual services 261,267 84,793 636,826 39,725
Supplies 200,936 122 102,239 11,249
Mamtenanoo 86,713 46,665 5,570,468
Rentals Rnd leases 203,689 1,839
Communication 12,738 471 63,860 438
Transportation 1,842 160
Economic environment 14,427
Depreciation 229,727 6.156 363,289 36,760
Total operating expenses 1,927,737 152.588 7,283,664 107,066
Operating income (loss) (467,292) (72,788) (1,208,038) 13,008
Nonoperating revenues (expense!):
Intergovernmental Revenue 40,304 36,346 274,875 146
Inlerest revenue 6,006 934 2,389
Loss on disposal of capital assets (403) (983)
Interest expense (115,726)
Total nonopemtingrevenues (expenses) (69,819) 37,280 273,892 2,535
Income (loss) before transfers (537,11 I) (35,508) (934,146) 15,543
Transfers:
Transfers," 1,070,361
Total transfers 1,070,361
Chango in net assets (537,11 I) (35,508) 136,215 15,543
Net assets-beginning of year 885,415 177,708 9,508,893 I,411,089
Net assets-end of year $ 348,304 $ 142,200 $ 9.645,108 $ 1.426,632
143
St. Lucie County, F10rida
Statement of Cash flows
NOl1major Enterprise Funds
for the year ended September 30, 2005
Golf H.F_W. Sport. Airport
Course Utilities Complex UtUUlel
C.sh now. from operating adlvllies
CS/lh recewed from customers $ 1,287,302 $ 81,160 $ 453,752 $ 1]8,t80
Cash paid to suppliers (765,329) (127,461) (7,637,7 It) (34,707)
Cash paid to employees (929,792) (16,702) (540,139) (16,710)
Other receipts 173,082 90 5,625,654
Net cash provided by (used for) operatmg activities (234,737) (62,913) (2,098,444) 66,763
Ca llh now. from noneapltal financing activities
Proceed3 from Insurance 7,2DO,000
Ii ulTicane related expenses (5,438,349)
Procuds from federal and state awards 29,944 22,226 15,241
Transferslrt 1,070,361
Advance!! ftom other funds 265,726 -
Net cash provided by noncapltal financing activities 295,670 22.226 2,847,253
Casb now. from capital anel related flnancinl activities
Interest paid on capital debt (115,726)
Purchases of capital asscf3 ¡172,OIt¡ ¡99;805¡ ¡9045¡
Net cash used for capital and related financing activities 287,737 99805 9~45
Club now, from Investing adlvldes
Interest on mve.'Itments 6,006 934 2,389
Net mcrease (decrease) In cash and investments (220,798) (39,753) 649,D04 60,107
Cash and cash equìva1enrs at begmnmg of year 268,086 6t,848 t,500 77,667
Cash and Investments at end of year $ 47,288 $ 22,095 $ 650,504 $ 137.774
Cash and investments classified as'
Current assets $ 45,788 $ t7,800 $ 647.104 $ 136,489
Restricted assets I,5~ 4,295 3,4DO 1,285
Tot.1 cash and Investment! at end of year $ 47,2 $ 22.095 $ 650,504 $ 137,774
RecootlllaUon of net operating Income (loss) to
uet c.llh provided by (used for) operatlDK activities
Operating income 008.'1) $ (467,292) $ (72,788) $ (1,208,038) $ I3,D08
Adjustment,s to reconcile operating Income (loss) to
net caBh providoo by (used for) opec"tins ad1V\tleS.
Depreciation 229,727 6,156 363,289 36,760
Changes In assets and liabIlitIes'
Account! receivable (19) 1,055 1,880 (2,589)
Due from other govemments
[nventories 14,585
Accounts payable 6,603 4,590 39,736 \6,705
Accrued liabilities (406) (635) (1,731) (t,t57)
Due to other funds (4,905) (t,302,055)
Accrued compensated absences (12,988) (1,686) 6,575 3,341
Deposits pa)'ßMe 395 1,900 695
Uneamed rovenuo (42)
Net cash provided by (uøed for) operatinK adlvldes $ (234,737) $ (62,913) $ (2,098,444) $ 66,763
145
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