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RESOLUTION NO. 07-153
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 2005/2006; 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 2005/2006 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 2005/2006; 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
2005/2006 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 2005/2006, 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:
AYE
AYE
AYE
AYE
AYE
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Chairman Chris Craft
Vice Chairman Joe Smith
Commissioner Paula A. Lewis
Commissioner Doug Coward
Commissioner Charles Grande
,
PASSED AND DULY ENACTED this}.LI day of
ATTEST:
~~eputy C~~k
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, 2007,
BOARD OF COUNTY COMMISSIONERS
ST. ~~O~~RI~/
BvL h ;;22ç¡¡:
Chair
APPROVEP AS TO FORM AND
CORRECT~~~~: /'
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DEPARTMENT: UTILITIES DIVISION:
2002·2003 2003·2004 2004·2005 2005-2006 %
ACTUAL ACTUAL BUDGET BUDGET CHANGE
REVENUES'
General Fund 0 0 0 0 NIA
Enterprise/Internal Service Fund 6,650,198 6,014,336 18,677,954 13.295,730 -28.8%
Other Funds 0 0 0 0 NIA
Departmental Re....enues 0 0 0 0 NIA
Grants and Other Revenues 0 0 70,343 0 -100.0%
TOTAL: 6,650,198 6,014,336 18,748,297 13,295,730 ·29.1%
APPROPRIATIONS:
Personnel 342.468 355,4'1 551,727 479,711 ~13.1%
Operating Expenses 2,546,034 2,887,236 3,645,279 4,098,825 12.4%
SUB-TOTAL: 2,888,502 3,242,647 4,197,006 4,578,536 9.1%
Capital Outlay 0 0 10,385,116 2,899,732 -72.1%
Non-Operating Expenses 2,245,258 2,017,303 4,166,175 5,817.462 39.6%
Hurricane. etc. 0 21,957 0 0 NIA
TOTAL: 5,133,760 5,281,907 18,748,297 13 295,730 -29.1%
FTE POSITIONS: 8.33 8.33 9.33 9.33
MISSION:
The mission of St. Lucie County Utilities is to provide a superior level of utility service to our customers and
residents of 5t 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.
FUNCTION:
The Utility Department provides water and wastewater service to customers within areas of St. Lucie County.
which includes 18 miles of water transmission lines and 52 miles of wastewater lines and also includes 4
Wastewater and 2 Water Treatment Plants. The service provided is accomplished in a cost efficient manner to
maintain reasonable rates for our customers in a manner that does not compromise the quality of the product
delivered or the service rendered. The Utilities Department works diligently with the residents of the County that
desire utility service. The Department coordinates and implements planning to accomplish providing the desired
service. The department assists other departments within the County with utility planning, answering utility·
related questions and solving utility problems within the County.
2005-2006 GOALS & OBJECTIVES
1 Implementation of a Utility GIS system to create and modify utility 4 Interlocal Emergency Water
system maps. Agreement with Indian River County.
2 Expansion of North Counly and Central County Utility 5 Update Uülity Web Site.
Infrastructure.
3 Consolidation of North Hutchinson Utility District with North 6 Adopt a Bad Debt Collection Policy.
County Utility District.
- C-160 -
DEPARTMENT:
UTilITIES
DIVISION:
KEY INDICATORS:
2003·2004
ACTUAL
12,100
500
310,723,000
57,000,000
56,494,000
11 CUSTOMER BASE
2) AVERAGE CALLS PER MONTH
3) GALLONS OF WASTEWATER TREATED
4) WATER CONSUMPTION
5) GALLONS OF WATER TREATED
DESIRED
TREND
Increase
Increase
Increase
Increase
Increase
COMMENTS:
2004-2005
BUDGET
12,100
500
310,723,000
57,000,000
56,494,000
2005-2006
PLANNED
13,071
700
334,723,000
64,000,000
60,000,000
- C-161 -
Established in 1994, The St. Lucie County Utility
Department (SLCU) has undergone many improvements
throughout all the systems as a result of continued
customer growth. St. Lucie County Utilities Department has
extended water, wastewater and reclaimed water service
on North Hutchinson Isiand and in the North and Central
County. The St. Lucie County Utility Department has also
extended wastewater and reclaimed water service on
South Hutchinson Island.
Developer Agreements
SLCU has executed the Standard Developer Agreement
for water and wastewater services for the Creekside
Subdivision Phase I (126 ERCs). SLCU has also drafted
and provided to the deveioper the Standard Developer
Agreement for water and/or wastewater services for
the Oakland Lakes Subdivision (74 ERCs), the Lakeside
Villages Subdivision (92 ERCs) and the Indrio Crossings Phase II Deveiopment (80 ERCs).
Utility Expertise Assistance
SLCU has assisted the Airport in managing the Airport West industrial Park project.
· SLCU has assisted the MSBU Department in preparing the Indian River Estates potable
water MSBU and the Airport Industrial Park wastewater MSBU.
· SLCU has assisted the Parks and Recreation Department in managing the Pepper
Park wastewater project, the fairgrounds water plant expansion and the Fair Grounds
wastewater collection system project.
· Coordinated the Utility response to the Department of Community Affairs for the Towns,
Villages and Countryside Area.
The North HutçhirtsQn bland Utilities fadlìty services residents on the ì5Jðnd for water, wastewater and reclaíl11ed
water.
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Reid
3%
" Generai &
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Wisc.
Total Proposed Expenditur
$14,518,513
1
Utlhty ServIce Areas
2
3
4
5
6
7
8
ST. LUCIE COUNTY, FLORIDA
COMPREHENSIVE ANNUAL FINANCIAL REPORT
FOR THE FISCAL YEAR ENDED SEPTEMBER 30, 2006
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, 2006
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 current 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 $8.0 million for the long-term care of the landfill. At September 30, 2006, the unrestricted
net assets of this fund were $7.6 million, which represented a decrease in unrestricted net
assets of $0.2 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, 2006, the
unrestricted net assets of this fund were $0,8 million, which represented a decline In
unrestricted net assets of $0.3 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, 2006, the unrestricted net assets of this fund were $2.2 million, which
represented an increase in unrestricted net assets of $2.5 million. This was the result of the
consolidation of the Utilities Funds, The North Hutchinson Island, HEW, and Airport Utilities
Funds were dissolved and their assets were transferred to the North County Utilities Fund.
Budgetary Highlights for the General Fund
Variance Between Original Budget and Final Amended Budget
After the original 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 2006, the budget for the general fund was amended
from its original budget of $150.4 million to its final amended budget of $166,1 million.
The original budget for revenue and transfers in was $143.8 million. Throughout the year, this
was amended to a final budget of $154,6 million, Overall, this represented a $10.8 million
increase in the budgeted revenue for the general fund,
The budget for expenditures and transfers out was originally adopted at $136.0 million, The
final amended budget was $156.5 million, which was a $20.5 million increase.
The final amended budget for the General Fund's beginning fund balance increased by $4.9
million over the original budget. During fiscal year 2006, the County amended the budget to
reflect the actual beginning fund balance.
-19 -
st. Lucie County, Florida
Statement of Net Assets
Proprietary Funds
S.ptømber 50, 2006
BU8Ine8S~type Activities
Bailing & SOuth North
Recycling Hutchinson County
Fac:lllty UUII\I.. UUIItIos
Ao..to
Current assets:
Cash and Investments $ 15,230,375 $ 958,458 $ 2,655,447
Reolflcled ....Is:
cash Bnd Investments-cuatomer deposits 3-40,770 4,160 130,230
Accounts receivable 1,063,288 27,798 350,176
Due from other funds
Due from other govemments 29,748
Inventories 54,64{)
Total current assets 18.738,821 990.402 3,135,853
NonooCUlTEmt assets:
Reslflcled assels:
Cash and Investments--landfill closure 8,034,205
Cash and Investments-debt service 551,065
Cash and Inv8Strnents-renewal and replacetnent 137,981 85,648
Cesh and Invos1menls--j>roJect funds 2,594,824
Bond Issuance costs, net 20,984 460,395
Land 4,905,601 1,729,310 2,438,060
Buildings and Improvements 29,616,027 19,842,670 19,575,429
Machinery and equipment 10,565,204 194,154 212,059
Accumulated depreciation (16,606,659) (6,969,690) (4,670,273)
Construction In progress 1,715.632 6,949,306
Total nO&CUrrent assets 36,246,794 14.93-4,425 30,176,711
Total assets $ 54,987,616 $ 15,924.627 $ 33,312,564
LlablllU..
Current 11ab1l11ies:
Accounts payable $ 1,528,452 $ 172,142 $ 762,693
Claims payable
Accruad lIabllibe. 73,521 2,8A9 14,523
DeposIts payabla from restricted a..eIs 3-40,770 4,150 130,230
Due to other funds 169.066 42,483 36,326
Due to other governments 1,161
Bonds and notes þSyable, net 815,000 345,000
Accrued compensated absences 96,602 1,260 4,113
Unearned revenu.t
Total current liabilities 3,044,772 =,884 1.295,087
Non-ourrent liabilities:
Advances from olherfunds
Liabilities payable from restricted assets 7,772,224
Bonds and notes payable, net 1,017,010 20,372,985
Accrued compensated absences 96,141 6,26S 10,703
Landfill cloBUfellabIIIIy 6,769,676
Total non-current liabilities 16,665,260 6,265 20,383,666
TotolllebIIIlles 18,700,022 228.149 21,676,775
Net assets
Invested In capital øesets, net of related debt 26,362,579 14,796,444 6,246,991
Restrlctad for:
landfill closure 261,961
Debt servlCé 551.065
Renewal and replacement 137,961 65,846
CapltalproJ_ 2,694,824
Unrestricted 7,643,033 762,253 2,175,063
Total net assets $ 36.287,593 $ 15.696.678 $ 11.633,789
See accompanying flOtes.
·35·
St Lucie County, Florida
Statement of Revenuea, Expenses, and Changes In Fund Net Asseta
Proprietary Funds
For the year ended September 30, 2006
Bslllng &
Recycling
Facility
OperaUng revenues:
Charges for services
Miscellaneous revenueS
Tolal operating revenues
$ 17,887,681
457,467
18,325,168
OperaUng expenses:
Personal services
COntractual services
Claims expense
Supplies
Maintenance
Rentals and leases
Communication
Transportation
Economic environment
Miscellaneous expense
Depreciation
Landfill closure costs
Total opereting expenses
2,769,186
7,222,455
771,487
1,147,614
18,026
47,286
12.925
144,615
2,800
1,588,700
1,310.237
15,035,330
3,289.838
Operating Income (loss)
NonoperaUng revenues (expenses):
Intergovernmental revenue
Interest revenue '
Loss on disposal of capUal assets
Interest expense
Payln9 agent fees
Total nonoperating revenues (expenses)
200,970
1,017,468
37,378
(218,436)
(700)
1,036,680
4,326,618
Income (loss) before contributed capital and transfers
Transfers:
Transfers In
Trensfer In - Transfer of Capital Assets
Transfers out
Transfers out - Transfer out Capital Assets
Total transfers
7,000
(213,000)
(466,740)
(672,740)
Change in net assets
3,653,778
Net assets-beginning of year
Net assets-end of year
32,633.815
$ 36,287,593
See accompanying notes.
-37·
Business-type ActlvlUes
South
Hutchinson
UtlllUes
$ 1,172,890
60
1,172,950
75,840
1,285,161
1.480
326,196
43,015
14,097
800,665
2,546.454
(1.373,504)
71,216
59,385
130,601
(1,242,903)
184.204
(184,204)
North
County
utilities
$ 5,173,382
38,578
6,2t1,960
412,991
1,548,057
779,156
290,300
6,175
24,071
1,011
751.356
3,813,117
1,398,843
158,169
284,405
(1,056,171)
(1,725)
(617,322)
781,521
(1,242,903) 781,521
16,939,581 10,852,266
$ 15,696.678 $ 11,633,789
St, Lucie County, Florida
8tatement 01 Caah Flows
Proprietary Funds
For tho y.ar .nded S.ptamb.r 30, 2008
Bu.ln...·typ. ActIvltI.s
Bailing & South
Recycling Hutchln.on
Facility Utllftfes
Cash lIows lrom operating actlvltf.s
Cash received from customers $ 17,962,267 $ 1,189,722
Cash paid to suppliera (6,820,097) (1,756,436)
Ca.h peld to employees (2,739,609) (83,851)
Other receipts (payments) 457,467 60
Net cash provided by (used for) operating activities 6,860.146 (670.505)
Cash lIows from noncapltalllnanelng actlvltJ..
Proceeds from federal and state awards 213,411 203,303
Transfera In 7,000 184,204
Transfera out (213,000) (184,204)
Advances from other funds
Net cash provided by (used for) noncBpItal financing activities
7.411 203,303
Ca.h flows from capital and ralatad IInBnelng activities
Proceeds from sale of assets 325,997 10,605
Capital contribuUon
Principal paid on capilal debt (805,000)
Intarest paid on capital debt (55,406)
Purchases 01 capital assets (5.459,790) (37,724)
Bond paying agent fees and Issuance costs (700)
Net cash used for capItal snd relBted financing sctivities (5,994,899) (27,119)
Ca.h flows from Investing actIvltfes
Interest on Investments 1,017,468 59,385
Net cash provided by Investing activlUes 1,017.468 59,385
Nellncrease (decrease) In cash and Investments 1,890,128 (434,936)
Cash and Investments st beginning of yesr 21,735,222 1 ,535,623
Cash and Invealm.nfa at end 01 y.ar $ 23,625,360 $ 1,100,587
Cash and Investments classIfied as:
Current assets $ 15,250,375 $ 968.456
RestrIcted aseets 8,374,975 142,131
Total cash and Investments at end of year $ 23,826,350 $ 1,100,587
See accompanying notes.
·39·
Governmental
Buslness.type Actlvltl.. Activities
North Nonmajor Internal
County Enterprise Service
Utllltlee Funds Total Funds
$ 5,434,031 $ 4,986,476 $ 29,552,496 $ 15,990,695
(3,183,860) (4,048,605) (17,808,998) (13,626,083)
(446,650) (4,337,242) (7,607,252) (1,566,687)
36,578 403,692 900,017 3,830,657
1,842,099 (2,995.477) 5,036,265 4,426,582
411,261 693,743 1,721,706
1,063,704 1,254,906
(397,204)
269,018 269,018
411,251 2,226.485 2,848,430
176,415 515,017
(334,077) (334,077)
(330,000) (1,135,000)
(1,056,171) (119,018) (1,230,695)
(1,507,867) (210,753) (7,216,134) (1,718)
(1,725) (2,425)
(3,051 ,425) (329,771) (9,403,214) (1,718)
284.405 179,106 1,540,364 266,464
284,405 179,106 1,540,364 266,464
(513,670) (919,677) 21,645 4,693,328
6,511 ,082 4,736,377 34,518,204 4,484,316
$ 5,997,412 $ 3,816,700 $ 34,540,049 $ 9,177,844
$ 2,655,447 $ 3,605,788 $ 22,670,046 $ 9,177,644
3,341,965 10,932 11 ,870,003
$ 5,997,412 $ 3,816,700 $ 34,540,049 $ 9,177.844
-40-
St. Lucie County, Florida
Statement of Cash Flows
Proprietary Funde
For tha ye.r ended Septamber 30. 2006
Reconciliation of net operating Income (Ioas) to
net cash provided by (used for) operating activities
Operatin9 income (loss)
Adjustments to reconcile operating Income (loss) to
net cash provkfed by (used for) operating activities:
Depreciation
Landfill ciosure expense
Changes In assets and liabilities:
Accounts reoelvable
Due from other funds
Due from other govemments
Inventories
Accounts payable
Claims payable
Accrued liabilities
Due to other funds
Accrued compenaeted absenoes
Deposita payable
Uneamed revenue
Net cash provided by (usad for) operating actlvltlee
Nonce.h capital ectlvltitla:
Capltel assets transferred to Goff Course
Capital essets transferred from BailIng & Recycling Facility
See accompenying nofes.
·41 -
Buslnes.·type Activities
Bailing &
Recycling
Facility
South
Hutchlnaon
UtJlltJ..
$ 3,289,838 $ (1,373,504)
1,688,700 800,665
1 ,289,660
60,878 (4,488)
(16,365)
394,987 (128,970)
5.458 (919)
189,066 42,483
24,218 (7,092)
33,910 1,300
$ 6,880,148 $ (670,505)
$ (486,740) $
$ $
Busln....type Activities
Govemmsntal
Actlvltie9
Total
Internal
Service
Funds
North
County
Utllltla.
Nonmajor
Enterprise
Funds
$ 1,386,243 ¡ $ (5,055,481) $ (1,752,904) $ 5,338,622
751,356 975,184 4,115,905 2,680
1,289,660
252,792 342,552 651,552 (41,432)
(1,413,994)
(204,997)
(905) (17,270)
(390,002) 67,803 (56,382) 249,265
(4,306) (4,308) 469,003
(132,488) 13,885 (114,064) 86
(29,353) 607,310 809,508 (90)
7,857 61,943 76,926 9,259
1,032 36,242
1,400 1,400
$ 1,842,099 $ (2,995,477) $ 5,038,285 $ 4,428,582
$ $ $ (466,740) $
$ $ 466,740 $ 466,740 $
-42 -
St. Lucie County, Florida
Notes to Financial Statements (continued)
Year Ended September 30, 2006
NOTE 1 - SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES - Continued
B. Measurement Focus and Bases of Accounting - Continued
2. Fund Financial Statements - Continued
Governmental Funds - Continued
other financing uses) in net current assets, Accordingly, they are said to present a summary of
sources and uses of "available spendable resources" during a period.
The non-current portion of long-term receivables (special assessments) due to governmental
funds are reported on their balance sheets because of their spending measurement focus, The
non-current portions of other long-term receivables are offset by fund balance reserve accounts.
Because of their spending measurement focus, expenditure recognition for governmental fund
types excludes amounts represented by non-current liabilities. Since they do not affect net
current aS8ets, 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 of long-term 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 current or non-current) 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.
For enterprise funds, 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 receives and gives up essentially equal values. Non-operating revenues, such as
- 48·
SI. Lucie County, Florida
Notes to Financial Statements (continued)
Year Ended September 30, 2006
NOTE 1 - SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES - Continued
B. Measurement Focus and Bases of Accounting - Continued
2. Fund Financial Statements - Continued
Proprietary Funds - Continued
subsidies, taxes, and investment eamings, and non-operating expenses, such as interest
expense, loss on sale of assets, and arbitrage expense, result from nonexchange transactions
or ancillary activities. Amounts paid to acquire capital assets are recorded in the fund as
assets in the fund financial statements, rather than as expenditures. Proceeds of long-tenn
debt are recorded as a liability in the fund financial statements, rather than as an 'other
financing source'.
C. Basis of Presentation
Amounts paid to reduce long-tenn Indebtedness are reported as a reduction of the related
liability, rather than as an expense.
GASB Statement 34 sets forth minimum criteria (percentage of the assets, liabilities, revenues,
or expenditures/expenses of either fund category and the governmental and proprietary
combined) for the detennlnation of major funds, The County has elected to U8e the GASB 34
minimum criteria for major funds determination. In addition, the County chose to disclose the
Mosquito Control as a major fund. This fund is displayed for specific community focus.
The nonmajor funds are combined in a column in the fund financial statements and detailed In
the combining section,
1. Governmental Major Funds:
General Fund - The General Fund is the general operating fund of the County. It is used to
account for all financial activity not accounted for in another fund,
Transportation Trust Fund - The Transportation Trust Fund accounts for the operations of the
road and bridge and engineering departments. Financing is provided primarily by gas taxes,
Fine and Forfeiture Fund - The Fine and Forfeiture Fund accounts for law enforcement related
projects funded by the proceeds from confiscated property, forfeitures, fines, and ad valorem
taxes.
MOSQuito Control Fund - The Mosquito Control Fund accounts for the operations of the
Mosquito Control District, which are funded by ad valorem taxes,
2. Proprietary Major Funds:
Bailin!:! & Recvcllna Facilltv Fund - The Bailing & Recycling Facility Fund provides funding to
operate the County's landfills, a recycling division, and the hazardous waste division. In
addition, estimated costs of closure and long-term care of the landfill operations are included in
this fund.
-49 -
51. Lucie County, Florida
Notes to Financial Statements (continued)
Year Ended September 30, 2006
NOTE 1 - SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES - Continued
C. Basis of Presentation - Continued
2, Proprietary Major Funds - Continued
South Hutchinson Utilities Fund - The South Hutchinson Utilities Fund accounts for the
operation of a wastewater treatment plant for certain residents on South Hutchinson Island,
North Countv Utilities Fund - The North County Utilities Fund (formally known as Holiday Pines
Utilities Fund) accounts for the operation of a water and sewer facility for certain residents in the
northern section of the county.
3. Other Fund Types:
Internal Service Fund - The Internal Service Fund accounts for the payment of county-wide
insurance, Funding Is provided by user charges to the Board and the various Constitutional
Officers (except the Sheriff).
ADencv Funds - The Agency Funds are used to account for the collection and disbursement of
monies by the County on behalf of other governments and individuals; such as Constitutional
Officer investments, impact fees, public law library funds, certain sales tax revenues, various
Municipal Service Benefit Units (MSBU), cash bonds, traffic fines, motor vehicle fees, ad
valorem taxes, delinquent taxes, and process serving within the County,
4. Non.current Governmental Assets/Liabilities
GASS Statement 34 requires non-current governmental assets (such as land, buildings,
improvements) and non-current governmental liabilities (such as general obligation bonds and
capital leases) to be reported in the governmental activities column in the government-wide
Statement of Net Assets.
D. Assets. Liabilities, and Net Assets or Equity
1. Cash and Investments
The County maintains cash and investment pools. Earnings from the pooled investments are
allocated to the respective funds based on applicable cash participation by each fund, The
investment pool Is managed such that all participating funds have the ability to deposit and
withdraw cash as if they were demand deposit accounts. Therefore, all balances repre8enting
participants' equity in the investment pool are classified as cash and Investments for financial
statement purposes. For the statement of cash flows, we consider cash and cash equivalents
to include money market funds, the Local Government Surplus Funds Trust Fund (Florida State
Board of Administration), and the Florida Local Government Investment Trust Fund.
- 50-
51. Lucie County, Florida
Notes to Financial Statements {continued}
Year Ended September 30, 2006
NOTE 5 - CAPITAL ASSETS - Continued
Depreciation was charged to the following functions:
Business- Tvpe Activities:
Bailing & Recycling Facility
Water and Sewer
Golf Course
Sports Complex
Building and Zoning
Total Business-Type Activities Depreciation Expense
$ 1,584,598
1,552,021
457,871
352,116
160,258
$ 4,106,864
- 64-
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St. Lucie County, Florida
Notes to Financial Statements (continued)
Year Ended September 30, 2006
NOTE 7 -INTERFUND BALANCES
Interfund balances at September 30, 2006, consisted of the following:
Inteñund Inteñund
Receivables Payables
Governmental Funds:
General Fund $ 4,933,311 $ 1,982,296
Transportation Trust 95,366 3,343,275
Fine and Forfeiture 738,462 354,063
Mosquito Control 46,823 39,274
Other Governmental Funds 431 ,636 1,274,833
Total Governmental Funds 6,245,598 6,993,741
Proprietary Funds:
Bailing & Recycling Facility 189,066
South Hutchinson Utilities 42,483
North County Utilities 38,328
Nonmajor Funds 609,182
Total Enterprise Funds 879,059
Internal Service Fund 1,627,202
Total Proprietary Funds 1.627,202 879,059
Totallnterfund Balances $ 7,872,800 $ 7,872,800
Amounts due to the General Fund include general and administrative charges and various
reimbursements. All balances are expected to be paid within 60 days after year end,
- 66-
S1. Lucie County, Florida
Notes to Financial Statements (continued)
Year Ended September 30, 2006
NOTE 9 - RECEIVABLE, PAYABLE, AND ADVANCE BALANCES
A. Accounts Receivable
Accounts receivable at September 30, 2006, were as follows:
Governmental Funds:
General Fund
Transportation Trust Fund
Fine and Forfeiture Fund
other govemmental funds
Total Governmental Funds
Customer
$ 155,254
850
76,491
116,905
$ 349,500
Proprietary Funds:
Bailing & Recycling Facii~y Fund
South Hutchinson Utilities Fund
North County Utilities Fund
Nonmajor enterprise funds
Total Enterprise Funds
$ 1 ,063,288
27,796
350,176
1,318
1,442,578
45,408
$ 1 ,487,986
Internal Service Fund
Total Proprietary Funds
B. Notes Receivable
Franchise
$
899,400
$ 899,400
$
$
Notes receivable at September 30, 2006, were as follows:
Governmental Funds:
General Fund - Howard computer capital lease program
Communication System I&S Fund - aOOMHz public safety
communication system
Total governmental funds
Miscellaneous
$ 38,127
$ 38,127
$
$
Total
Accounts
Receivable
$ 193,381
850
76,491
1,016,305
$ 1,287,027
$ 1,063,286
27,796
350,176
1,318
1,442,578
45,408
$ 1 ,487,986
$ 25,587
1,392,571
$ 1,418,158
The Communication System I&S Fund reflects unearned revenue in the amount of $1,392,571
for the notes receivable balance,
- 68-
SI. Lucie County, Florida
Notes to Financial Statements (continued)
Year Ended September 30, 2006
NOTE 9 - RECEIVABLE, PAYABLE, AND ADVANCE BALANCES - Continued
C. Special Assessments Receivable
Special assessments receivable at September 30, 2006 were as follows:
General Fund - special lighting district
Capital Projects I & S Fund
River Branch I & S Fund
Total
$ 5,053
541,099
104,542
$ 650,694
The Capital Projects and River Branch I & S Funds are also reflected as unearned revenue.
D. Payables
Payables at September 30, 2006, were as follows:
Accounts Payable Accrued LIabllllles
Accrued
Total salaries Total
Accounts And Intsreet Accrued
Vendors Retalnage Payable E!enefIlo Payeble LlebllitIes
Governmental Funds:
General Fund $ 3,846,652 $ 88,299 $ 3,934,951 $ 1,480,504 $ $ 1,480,504
Trensportation Trust Fund 2,503,708 1,565,730 4,069,438 162,337 162,337
Fine snd Forfeiture Fund 748,215 748,215 151,103 151,103
Mosquito Control Fund 289,846 289,846 47,791 47,791
Other Governmental Funds 5,807,919 1,582,799 7,390,718 168,274 123,751 292,025
Total Governmental Funds $ 13,198,340 $ 3,236,828 $ 16,433,168 $ 2,01 0.009 $ 123,751 $ 2,133,760
Account. Payable Accrued Llablllllea
AGCNed
Total Salaries Total
Accounts And Intarest Accrued
Vendors RetaInage Payable BenefIts PayablB Liabilities
PmDrletarv Funds:
Bslllng & Recyclln9 FacIlity Fund $ 1,428,125 $ 100,327 $ 1,528,452 $ 73,521 $ $ 73,521
South Hutchinson Utilftles Fund 147,185 24,957 172,142 2,849 2,849
North County Utilities Fund 582,774 180,119 762,893 14,523 14,523
Nonrns¡or Enterprisa Funds 160,211 57,699 217,910 140,590 140,590
Total Enterprise Funds 2,318,295 363,102 2,681,397 231,483 231,483
Internal Service Fund 615,293 615,293 7,218 7,218
TotBI ProprietBry Funds $ 2,933,588 $ 363,102 $ 3.296,690 $ 238,701 $ $ 238,701
- 69-
S1. Lucie County, Florida
Notes to Financial Statements (continued)
Year Ended September 30, 2006
NOTE 9 - RECEIVABLE, PAYABLE, AND ADVANCE BALANCES - Continued
E, Deposits Payable
Deposits payable at September 30, 2006, were as follows:
Rental Vendor Customer Total
Deposits DeposIts Deposits DeposIts
Governmental Funds:
General Fund $67,627 $2,515 $ $90,341
Nonmajor Governmental Funds 33,391 33,391
Total Governmental Fund8 $67,627 $35,906 $ $123,732
Rental Vendor Customer Total
Deposits Deposits Deposits Deposits
Proprietary Funds:
Bailing & Recycling Facility Fund $ $ 340,770 $ $ 340,770
South Hutchinson Utilities Fund 4,150 4,150
North County Utilities Fund 130,230 130,230
Nonmajor Enterprise Funds 1,500 9,432 10,932
Total Proprietary Funds $ 1,500 $ 350,202 $134,360 $ 486,082
Rental Vendor Customer Total
Deposits Deposits Deposits Deposits
Agency Funds:
Law Library $ $ $ 2,257 $ 2,257
Developer's Deposits 128,856 126,856
Total Agency Funds $ $ $131,113 $ 131,113
F. Claims Payable
Claims payable in the amount of $2,265,458 represents health insurance claims incurred but not
yet reported at year end in the Internal Service Fund.
-70 -
SI. Lucie County, Florida
Notes to Financial Statements (continued)
Year Ended September 30,2006
NOTE 10 - LONG·TERM LIABILITIES - Continued
A, Schedules of Changes in Long-Term Debt - Continued
Beginning Ending
Balance Additions Payments Balance
Proprietary Funds:
Bonds and notes payable
Solid waste refunding debt $ 2,770,000 $ $ 805,000 $ 1,965,000
Water and sewer debt 21,555,000 330,000 21 ,225,000
Total bonds and notes payable 24,325,000 1,135,000 23,190,000
Other liabilities:
Compensated absences 482,723 456,573 416,858 522,438
Landfill closure liability 6,157,465 2,196,697 1,584,287 6,769,875
Proprietary funds liabilities $ 30,965,188 $ 2,653,270 $ 3,136,145 $ 30,482,313
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 from debt service funds; parks referendum line of credit,
port deepening, MSBU interim line of credit, jail security, and fairgrounds notes are paid from
special revenue funds; public safety 911, energy efficiency revenue notes and two capital
leases are paid from the General Fund,
-72-
St. Lucie County, Florida
Notes to Financial Statements (continued)
Year Ended September 30, 2006
NOTE 10 - LONG-TERM LIABILITIES - Continued
B. Schedule of Outstanding Debt - Continued
Amount Amount Interest
Purpose o1lasue Issued Ou_ndlng Rates
8eernsl Assessment Bonds:
Se~... 1995 Becker ro.d Improvements 1,860,000 300,000 5.70%-6.50%
Serle. 2oo2B River branch estates MSBU 127,000 109,922 5.60%-6.60%
Total Spec1al Assessment Bonds 409,922
Cacltal Leases'
Sene. 2004 Howard computers lease #4 626,540 159,052 2,47%
Bell South Equipment Lease Bell South Equipment 565,121 248,198 2.47%
Total C.pltal Le.... 407,260
Total Outstanding D.bt - Governm.ntal Actlvltl.. $ 129,837,411
Amount Amount In_t
Purpose of Issue Issued OutstandIng Rates
BusIn_-4tpe Activities:
Revenue Bonds:
Holld.y Pines Water and W.stewater System Acquiring pl.nt .nd 5,840,000 5,230,000 3.40%-5.50%
Revenue Bonds, Series 1999 plant expansion
North County UtilItIes Water and sewer 7,622,500 7,622,500 4.38%
Improvement Rev Note, Se~es 2004 Expansion
North County UtilItIes Water and sewer 2.377,500 2,377,500 4.38%
Improvement Rev Note, S.~e. 2004 Expansion
North Hutchinson Island Water and Sewer Refundln9 1992 bonds 5,560,000 4,560,000 3.65%-5.70%
Revenue Refunding Bonds, Series 1997
North Hutchinson Island Water and Sewer Plant expansion 1,710,000 1,560,000 3.00%-5.00%
Revenue Bonds, Series 2002
Solid Waste System Revenue Refunding Refunding 1993 bonds 5,030,000 1,965,000 2.00%-3.125%
Bonds, Series 2002
Total Revenue Bonds 23,190,000
Total Outstanding Debt - Bu.lnes.-typ. ActlvItI.. $ 23,190,000
-74 -
St. Lucie County, Florida
Notes to Financial Statements (continued)
Year Ended September 30, 2006
NOTE 10 - LONG-TERM LIABILITIES - Continued
C. Debt Service Requirements - Continued
The following schedule shows debt service requirements to maturity for the County's Proprietary
Funds obligations:
Fiscal
Year
Solid Waste
Revenue Bonds
Principal Interest
$ 815,000 $ 58,275
845,000 33,825
305,000 9,531
Water and Sewer
Revenue Bonds Total
Principal Interest Principal Interest
$ 345,000 $ 995,509 $ 1,160,000 $ 1,053,784
360,000 979,742 1,205,000 1,013,567
10,380,000 962,904 10,685,000 972,435
395,000 543,019 395,000 543,019
415,000 523,584 415,000 523,584
2,440,000 2,274,963 2,440,000 2,274,963
3,155,000 1,565,204 3,155,000 1,565,204
2,205,000 792,394 2,205,000 792,394
1,530,000 262,681 1,530,000 262,681
$ 21,225.000 $ 8,900,000 $ 23,190,000 $ 9,001,631
2007
2008
2009
2010
2011
2012-2016
2017-2021
2022-2026
2027-2031
Total $1.965,000 $ 101,631
D, Bond Covenants
The Solid Waste System Revenue Refunding Bonds, Series 2002, requires 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 facility costs, If any, during the year.
On October 1, 2005, SI. Lucie County combined and consolidated the North Hutchinson Island
Water and Sewer System and the Holiday Pines Water and Wastewater System by resolution
05-120. Subsequent to the consolidation, the funds and accounts established pursuant to the
Holiday Pines Bonds Resolution shall be combined and consolidated with the corresponding
funds and accounts established pursuant to the North Hutchinson Bonds Resolution, and shall
thereafter consist of one set of funds and accounts.
-76 -
St. Lucie County, Florida
Notes to Financial Statements (continued)
Year Ended September 30, 2006
NOTE 10 - LONG-TERM LIABILITIES - Continued
D. Bond Covenants - Continued
The Bonds 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 County shall maintain separate
subaccounts in the reserve accounts for the benefrt of the Holiday Pines Bonds and the North
Hutchinson Bonds, The reserve accounts must be maintained at their reserve account
requirements. Money must next be deposited into the renewal and replacement fund equal to
one-twelfth of the renewal and replacement requirement. Unrestored withdrawals must be paid
into the renewal and replacement fund,
E. Summary of Defe8sed Debt Outstanding
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. As
such, the trust assets and related liability are not included In the accompanying financial
statements,
Following is a schedule of defeased debt at September 30, 2006:
Utility Series 1990
Utility Series 1993
Sales Tax Refunding, Series 1994
BOOM Hz Refunding, Series 2000A
Total defeased debt
$ 14,345,000
40,255,000
32,510,000
5,540,000
$ 92,650,000
-77 -
St. Lucie County, Florida
Notes to Financial Statements (continued)
Year Ended September 30, 2006
NOTE 14 - CONDUIT DEBT - Continued
The County, the State, and any political subdivision thereof is not obligated in any manner for
repayment of the bonds. Accordingly, the bonds are not reported as liabilities in the
accompanying financial statements.
As of September 30, 2006, there were 5 series of Industrial Revenue Bonds outstanding, The
aggregate principal amount payable for these series as of September 30, 2006, was
$329,807,778,
The SI. Lucie County Housing Finance Authority has participated with other authorities on nine
Housing Finance Authority bonds. The County'8 participation in these nine issues totaled
$209,115,000,
The Reserve Community Development District outstanding conduit debt totaled $5,660,000.
NOTE 15 - FUND EQUITY
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, 2006, consist of the following:
401 451 471
Balling and South North Total
Recycling Hutchinson County RestrIcted
Facility Utilities Utilities Net Assete
Restricted for:
Debt service $ $ $ 551,065 $ 551,065
Renewal and replacement 137,981 65,846 203,827
Capital projects 2,594,824 2,594,824
Landfill postclosure 261 ,981 261 ,981
Total restricted net assets $ 261,981 $ 137,981 $ 3,211 ,735 $ 3,611 ,697
- 82-
SI. Lucie County, Florida
Notes to Financial Statements (continued)
Year Ended September 30,2006
NOTE 17 - NET ASSET RESTATEMENT - Continued
Business Activities
The restatement of beginning equity for nonmajor enterprise funds as of October 1, 2005
resulted from the following adjustments:
Balance October 1, 2005, as previously reported:
Major
Net Assets
$ 58,856,832
Nonmajor
Net Anets
$ 15,893,702
Increase resulting from fund consolidation -
North County Utilities Funds:
North Hutchinson Utilities Fund
H.E.W. Utilities Fund
Airport Utilities Fund
4,091,842
142,200
1,426,632
Decrease resulting from fund consolidation from
Major to Major Funds:
North Hutchinson Utilities Fund
(4,091,842)
Decrease resulting from reclass from fund
consolidation - Nonmajor to Major Funds:
H.E.W, Utilities Fund
Airport Utilities Fund
Beginning Balance October 1, 2005, as restated
$ 60,425,664
(142,200)
(1,426,632)
$ 14,324,870
NOTE 18 - RISK MANAGEMENT
General Liability, Property and Worker's Compensation
The County Is exposed to various risks of loss related to torts, theft of, damage to and
destruction of assets, errors or omissions, injuries to employees, and natural disasters. The
County and other Constitutional Officers (other than the Sheriff) comprising the primary
government, participate in a public entity risk pool for the purpose of obtaining various Insurance
coverage other than health and life Insurance, Other members of the pool consist of two
municipalities and a county, The pool was created by an interfocal agreement under the
provisions of Section 163.Q1, Florida Statutes, The governing Board of Directors of the pool,
which Is comprised of representatives of each of the members, has the authority to contract for
claim8 servicing and risk management and
- 85-
Sl Lucie County, Florida
Operating Indicators by FunctionlProgram
Last Four Fiscal Yesm
Schedule 18 . Continued
Fiscal Year
2003 2004 200S 2006
2,665 639 24,201 29,041
2,676 2,395 1,163 1,384
6,909 7,090 6,671 8,005
58,050 38,028 166,461 190,177
nla nla 37,267 44,708
101 86 92 201
104 70 69 46
166,924 18S,887 302,157 250.000
80,158 110,863 3"\0,030 200,000
75.541 79,OBe 97,242 80,000
12,000 12,100 14,688 13,071
5,600 600 906 700
9,760,000 310,723,000 308,603,000 334,723,000
195,000,000 57,000,000 381,731,100 364,000,000
70,000,000 66,494,000 75,000,000 60,000,000
nla nla 200,680,000 201,000,000
Function/Program
Phystçal Environment
County Extension Office
VisIts to cllents/sile visits
Vlsl1s to offtoe by clients
T etephone calls received
BulletinslCol'I'8spondence distributed or mailed
Number of participants attendiñg programs offered
Erosion
Sea Turtle Monitoring ~ Total false crawls
Sea Turtle Monitoring ~ Total nests
Solid Wasta
Cia.. I Wa.ta (Tona)
Construction & Demolition (tons)
Yard Waste (tons)
Utllitia8
Customer Base
Average calls per month
Gellons ofwastewatertreated
Water cort8umptlon
Gallons ofwater treated
Purchased water
Tranlponatlon
Airport
Aviation Fuel Setes (Gallons)
Itinerant Aircraft Operations
Local (Training) AIrcraft Operations
Based Aircraft
Customs A/rOraft Arrivals
Community Services
Coordinated TransporlaUon T~pa
Treasure coast Conneclor-Flxed Route Bus Service RidershIp
EngIneering
Total Capital Improvement proleclaln claalgn end/or construction
Total Stonnwater Management Projects In d&&lon and/or
CQIUItruc1lon
Total MSBU Projects belhg admlnlst9l'ed and Implemented
Total UUl1ty and Rlght-of~Way permIts. Issued
Port
Commercial ship arrivale & departures
Import Tonnage
Export Tonnage
Road & Bridge
Drainage work requests received
Feet of culvert Installed
Roeds 8urfaced with asphalt millings per year (miles)
Total roads completed with miUlngs
Rood mil.. graded per waek
Maintenance work requests received
Traffic signs made
T raffle signs Installed
Traffic WOf'k requests received
Major drainage canala cleanod (miles)
LInear feet of ewe Ie excavatl:M:l and restored (feet)
Source:
st. Lucie County Office of Management and Budget
1,774,678 1,774,678 1,736,601 1,689,103
105,060 105,060 82,287 67,595
76,209 76,209 61,774 35,666
195 195 204 168
5,464 6,464 5,309 5,938
523,097 856,393 513,406 609,533
nla 26,703 39,607 43,055
42 57 66 66
14 16 19 20
34 42 47 60
100 216 412 400
420 420 420 420
100,000 100,000 100,000 100,000
22,000 22,000 22,000 22.000
698 887 1,203 1,000
1,961 1,961 2,466. 2,000
10 10 ° 10
48 48 66 68
121 121 111 111
1,209 1,221 1,267 1,650
1,131 1,882 5,685 3,000
1,590 5,162 4,317 3,200
672 629 1,066 800
10 3 10 10
55,822 68,784 59.284 60,000
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