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~~~ RESOLUTION NO. 11-088
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
2009/2010; 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 2009/2010 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 2009/2010; 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
2009/2010 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 2009/2010, 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:
Commissioner Chris Craft, Chairman
Commissioner Chris Dzadovsky, Vice Chairman
Commissioner Frannie Hutchinson
Commissioner Paula A. Lewis
Commissioner Tod Mowery
PASSED AND DULY ENACTED this 21ST day of June, 2011.
r.2T'JS'.?Y....
AYE
AYE
AYE
AYE
AYE
BOARD OF COUNTY COMMISSIONERS
ATTEST: ~ ST
~ ~
°' ~-----'~~Y
Deputy Clerk
APPROVED AS TO FORM AND
CORRECTNESS:
BY: '~-~~ ~~-
~- County Attorney
ACCOMPLISHMENTS
• Upgraded the Utility cus-
tomer service/billing system
for enhanced performance.
The project was completed
in-house with cost savings to
the Utility.
• Finalized and implemented
the .rate consolidation for
the water & sewer district
that equalized the. rates dis-
trict-wide and provided for
revenue stability.
• Upgrades to various waste-
water lift stations.
• Recognized April as Water
Conservation Month in
conjunction with SFWMD.
• Recognized the week of May
I6th as Water Reuse Week.
• Implemented a water meter
register change-out program
to assist in conservation ef-
forts and field efficiencies.
• Adopted a .County Waste-
water Industrial-:Pre-
treatment Ordinance that
will provide the means to
.protect our wastewater in-
frastructure.
• Continued .replacement of
regular water meters with
Automatic Meter Reading
(AMR). radio read meters.
The. AMRs allow for quicker
meter reading of the water
system usage, and the AMR
system will help the Utility
detect possible leaks in a
customer's plumbing. This
helps conservation efforts
.with reduced water loss and
minimizes large customer
and non-use utility bills.
,,
~~t. Lucze County
.~~
LItZ lZtZeS .
Hi~~tory
St. Lucie County Utilities was organized in 1994 and as a District in 2004. St.
Lucie County Utilities established water and wastewater utility service areas
on North and South Hutchinson Island and in the Mainland North County
area.
On North Hutchinson Island, the Utility provides potable water through a
master metered interconnect with Fort Pierce Utilities Authority. The
Utility owns and operates the North Hutchinson Island Wastewater Treat-
ment Plant which provides reuse irrigation water on the island.
In the North County Utility Area, the Utility owns and operates the Holiday
Pines Water Treatment Facility and Wastewater Treatment Plant. These
facilities were acquired by the Utility from the Holiday Pines Service
Corporation in 1999. St. Lucie County Utilities also owns and operates
the H.E.W. (Sampson Subdivision in Lakewood Park) Water Facility and
Wastewater Treatment Plant.
St. Lucie County Utilities also serves the South Hutchinson Island Wastewa-
ter District for wastewater and reuse, with the service area extending from
the Fort Pierce city limits south to the St. Lucie/Martin County line. The
Utility owns, and operates, the South Hutchinson Island Water Reclamation
Facility which provides reuse irrigation water on the island.
St. ILucie County Utilities strives to bestow quality service and expertise to
our customers. Utility customer service personnel answer calls proficiently
during business hours and an after hours service handles emergency calls.
Community Involvement
2
St. Lucie County Utility Department employees continue to support our
community by contributing to various organizations and have participated
and/or organized food drives, books and school supplies for the children and
suplported numerous fund drives for various charities.
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ST. LUCIE COUlvTY WATER & SEWER DISTRICT
FISCAL YEAR 2009-2010
UTILITIES SERVICES DIRECTOR
EXECUTIVE
ASSISTANT
UTILITIES SERVICES
MANAGER
SR. UTILITY
CUSTOMER SERVI(:E
SPECIALIST
UTILITY CUSTOMER
SERVICE SPECIALIST
UTILITY BILLING
SUPERVISOR
UTILITIES FIELD UTILITIES PROJECT
SERVICES MANAGER
COORDINATOR
NORTH
HUTCHINSON
W WTP
SOUTH
HUTCHINSON
W WTP
NORTH COUNTY
WTP & W WTP
EXECUTIVE
ASSISTANT
__ _ _._~
H.E.W. WTP &
W WTP
FAIRWINDS WWTP
Severn Trent
Contract Operations
4
DEPARTMENT.• WATER & SEWER DISTRICT DIVISION:
2006-2007 2007-2008 2008-2009 2009-2010 2009-2010
ACTUAL ACTUAL BUDGET REQUEST RECOMM. CHANGE
FUNDING SOURCES:
Departmental Revenues 0 0 0 0 0 N/A
General Fund 65,923 80,540 93,213 4,892 4,862 -94.8%
Special Revenue Funds 0 0 0 0 0 N/A
Debt Service Funds 0 0 0 0 0 N/A
Capital Funds 0 0 0 0 0 N/A
Enterprise Funds 8,237,699 7,999,442 16,218,225 12,593,597 14,306,160 -I 1.8%
Insurance Fund 0 0 0 0 0 N/A
Grant Funds 0 0 0 0 0 N/A
TOTAL: 8,303,622 8,079,982 16,311,438 12,598,489 14,311,022 -12.3%
APPROPRIATIONS:
Personnel 638,285 802,874 723,898 604,614 612,334 -15.4%
Operating Expenses 6,408,709 5,980,695 6,505,392 5,445,880 5,487,930 -15.6%
SUB-TOTAL: 7,046,994 6,783,569 7,229,290 6,050,494 6,100,264 -15.6%
Capital Plan 4,651,659 2,477;412 3,714,265 -20.2%
Capital-Other 23,600 0 0 -100.0%
Debi Service 1,010,329 1,083,093 1,870,500 970,000 1,370,000 -26.8%
Other Uses 246,299 213,320 2,536,389 3,100,583 3,126,493 23.3%
TOTAL: 8,303,622 8,079,982 16,311,438 12,598,489 14,311,022 -12.3%
TOTAL FTE POSITIONS: 10.33 10 10 10 10
UNFUNDED FTE POSITIONS: 0 0 1 1 1
MISSION:
St Lucie Cowrty Utilities strives to provide it's customers with the highest qu ality product, w ater, wastewater a nd reuse, at the lowest
possible cost with uncompromising customer service.
FUNCTION:
The Utility Department provides water, wastewater and reuse service to c ustomers within the unincorporated areas of St Lu cie County,
which includes 30 miles of water transmission lines and 57 miles of wastewater lines and als o include 4 Waste water and 2 Water Treatment
Plants. The service provided is accomplished in a cost efficient manner to m aintain reasonab le 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 di ligently with the residents of
the County to plan, implement and provide the desired utility service. The U tility Departmen t assists other County Departments with utility
planning, and utility related questions and problem solving.
2009-2070 GOALS & OBJECTIVES:
] Continue to test and upgrade the Utility Billing Database
2 Connect 205 new Water/Wastewater customers
3 Complete Phase I of the Holiday Pines Water Treatment Plant expansion
4 Permitting the deep injection well at the Taylor Dairy Regional Utility site
5 Continue educating customers on water conservation
6 Consolidation of Rates
5`
St. Lucie County Water & Sewer District
Operating l:ndicators by Function/Program'
Last Three Fiscal Years
Function/Pro ram
Customer Base
Average calls per Month
Gallons of Wastewater Treated2
Water Consumption3 (gallons)
Reuse Produced (gallons)
for consumption
Gallons of Water Treated
Purchased Water4 (gallons)
2008 2009 2010
. , _ , - .. ~ _ ~ . __ , ......~.,...T.
5,952 6,311 6,392
1,020 1,215
149,532,000 149,459,000
269,218,000 250,100,000
94,349,000
97,064,000
42,931,000
35,680,688
228,316,000 303,443,000
1 Does not include information on the South Hutchinson Island Wastewater District.
1,210
127,595,000 '!
305,481,700
80,339,000
43,202,724
329,494,000
2 Only the NHI WWTP provides reuse to our customers. This Treated number includes all four of our WWTP.
3 The water consumption decreases from 1=Y 2008 to FY 2009 reflects conservation efforts. The increase in water
consumption for FY 2010 reflects system flushing and the Indian River Estates customers starting to connect.
4 St. Lucie County purchases water through its bulk agreement with the Fort Pierce Utilities Authority.
6
~' saw-,~~ 7 n m . .~9,~^`- _ - F ±~YV'
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District Rates at September 30, 2010
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Financial Information
{
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The St. Lucie County Water and Sewer District is a Utility that is run as an Enterprise Fund, or
business entity. The Utility covers the cost to provide the water, wastewater, and reuse
services through its approved rates, fees, and charges.
Utility Revenue Sources FY10
Total Revenue Received -all Sources: $5,429,853
^ Reclaimed Water
Usage Fees
$158,024
3%
^ Sewer Usage FeE
$1,868, 303
34
Interest $87,118
2%
iuaranteed Revenue
$107, 281
29~°
~~ Miscellaneous
Revenue $108,211
2%
er Usage Fees
$2,853,726
53%
Utility Revenue Sources -Two Year Comparison
FY09
Water Usage Fees $2,671,128
Sewer Usage Fees 1,582,778
Reclaimed Water Usage Fees 133,941
Interest 76,278
Miscellaneous Revenue 145,153
Guaranteed Revenue 47,126
Water Connection Fees 105,300
Sewer Connection Fees 37.738
4 799 442
FY10
$2,853,726
1,868,303
158,024
87,118
108, 211
107, 281
61,319
185,871
SCLU W&S District Annual Comprehensive Report FY 2009/2010
~1
^ Sewer Connection
^ Water Connection Fees $185,871
~oo~ cam, ~~o ~%
ST. LUCIE COUNTY, FLORIDA
COMPREHENSIVE ANNUAL FINANCIAL REPORT
FOR THE FISCAL. YEAR ENDED SEPTEMBER 30, 2010
The Honorable Joseph E. Smith
Clerk of the Circuit Court
Prepared By:
Clerk of the Circuit Court, Finance Department
Sh~ai Francis, CPA, CGFO
Finance Director
22
St. Lucie County, Florida °°
Statement of Net Assets
Proprietary Funds
September 30, 2010 ~
Business Type Activities
Bailing & North Nonmajor
Recycling Golf County Enterprise
Facility Course Utilities Funds -
ASSETS
Current assets:
Cash and investments $ 17,095,661 $ 11,498 $ 2,516,830 $ 4,079,769
Restricted assets: _
Cash and investments~ustomer deposits 186,450 1,500 200,576 17,734
Accounts receivable, net 745,763 784 515,837 214,718
Interest receivable 168,366 - 21,949 24,640 -
Due from other governments 43,440 - - -
Inventories 64,727 73,818 - - `
Total current assets 18,304,407 87,600 3,255,192 4,336,861
Non-current assets: -
Restricted assets:
Cash and investments-landfill closure 11,299,964 - - -
Cash and investments-debt service - - 548,085 -
Cash and investments-renewal and replacement - - 156,709 86,891 _
Cash and investments-project funds - - 283,505 -
Bond issuance costs, net - - 317,750 -
Land 4,905,601 1,268,050 2,453,436 7,330,670 e
Buildings and improvements 35,171,220 3,681,507 43,926,892 32,741,996
Machinery and equipment 11,056,382 872,163 225,558 1,784,088 -
Accumulated depreciation (23,425,884) (3,538,989) (8,865,365) (20,620,OS9)
Construction in progress 28,570 - 908,389 - e
Total non-current assets 39,035,853 2,282,731 39,954,959 21,323,586
Total assets 57,340,260 2,370,331 43,210,151 25,660,447
LIABILITIES
Current liabilities
Accounts payable and other current liabilities 719,055 61,379 371,889 218,490 -
Matured bonds payable - - 395,000 -
Matured interest payable - - 268,236 -
Claims payable ~ - - - _
Deposits payable from restricted assets 186,450 1,500 200,576 17,734
Capital lease obligations - 1,985 2,526 5,601 '.
Bonds and notes payable, net - - 375,736 -
Accrued compensated absences 122,523 32,130 15,525 92,058
Unearned revenues - 6,653 - -
Total current liabilities 1,028,028 ~ 103,647 1,629,488 333,883
Non-current liabilities:
Advances from other funds - 5,440,404 300,000 500,000 ~
Liabilities payable from restricted assets 10,950,009 - - -
Capital lease obligations, net - 2,167 2,849 6,241
Bonds and notes payable, net - - 19,171,571 -
Accrued compensated absences, net 65,411 44,643 - 99,756
Landfill long-term caze liabilities 10,400,589 - - -
OPEB liability 421,874 120,534 66,727 381,493
Total non-current liabilities 21,837,883 5,607,748 19,541,147 987,490 ~
Total liabilities 22,865,911 5,711,395 21,170,635 1,321,373 ,.
NET ASSETS
Invested in capital assets, net of related debt 27,735,889 2,278,579 18,716,497 21,224,853
Restricted for: ~
Landfill closure 349,955 - - -
Debt service - - 548,085 -
Renewal and replacement - - 156,709 86,891
Capital projects - - 283,505 -
Unrestricted 6,388,505 (5,619,643) 2,334,720 3,027,330 ~_
Total net assets $ 34,474,349 $ (3,341,064) $ 22,039,516 $ 24,339,074
The accompanying notes to financial statements aze an integral part of this financial statement. ~
23
St. Lucie County, Florida '"
Statement of Revenuies, Expenses, and Changes in Fund Net Assets _
Proprietary Funds
For the year ended September 30, 2010
Business Type Activities
Bailing & North Nonmajor
Recycling Golf County Enterprise -
Facility Course Utilities Funds
Operating revenues:
Charges for services $ 14,408,053 $ 807,279 $ 4,996,957 $ 3,817,754
Miscellaneous 89,273 111,544 83,237 274,618
Total operating revenues 14,497,326 918,823 5,080,194 4,092,372
Operating expenses:
Salaries, wages and employee benefits 2,636,274 923,010 485,184 2,339,907 ~
Contractual services, materials and supplies 13,093,157 718,218 2,971,159 2,894,789
Depreciation 2,223,671 198,134 1,308,502 1,113,187
Total operating expenses 17,953,102 1,839,362 4,764,845 6,347,883 r-
Operating income (loss) (3,455,776) (920,539) 315,349 (2,255,511)
Nonoperating revenues (expenses):
Intergovernmental revenues 4,949,424 - 15,351 264,173
Interest revenue
703,452
312
87,118
111,911
i
Interest expense - (195) (990,502) (543 .-
)
Amortization expense - - (59,309)
Other debt service expenses - - (236) -
Paying agent fees _ _ (877) - o
Total nonoperating revenues (expenses) 5,652,876 117 (948,455) 375,541
Income (loss} before contnbutions and transfers 2,197,100 (920,422) (633,106) (1,879,970)
Capital contributions - 39,963 247,190 -
Transfers in 7,000 - - 1,560,833 ~-
Transfers out (213,000) - - (263,826)
Change in net assets 1,491,100 (880,459) (385,916) (582,963)
Net assets-beginning of yeaz
32,483,249
(2,460,605)
22,425,432 i_
24,922,037
Net assets-end of yeaz $ 34,474,349 $ (3,341,064) $ 22,039,516 $ 24,339,074
The accompanying notes to financial statements are an inte ~ ,
gral part of this fmancial statement.
r
i
24
St. Lucie County, Florida
Statement of Cash Flows ~
Proprietary Funds
For the year ended September 30, 2010
Business Type Activities
Bailing & North Nonmajor
Recycling Golf County Enterprise
Facility Course Utilities Funds
Cash flows from operating activities
Cash received from customers
Cash paid to suppliers
Cash paid to employees
Other receipts (payments)
Net cash provided by (used for) operating activities
Cash flows from noncapital financing activities
Proceeds from federal and state awazds
Transfers in
Transfers out
Advances from other funds
Net cash provided by (used for} noncapital financing activities
Cash flows from capital and related financing activities
Capital contributions
Principal paid on capital debt
Interest paid on capital debt
Purchases of capital assets
Bond paying agent fees and issuance costs
Net cash used for capital and related financing activities
$ 14,544,237 $ 806,282 $ 4,984,984 $ 3,807,177
(10,569,081) (789,761) (3,233,081) (2,898,415)
(2,380,168) (817,700) (435,945) (2,111,257)
89,273 111,544 83,237 274,618
1,684,261 (689,630 1,399,195 (927,877)
4,949,424 16 15,351 264,218
7,000 - - 1,60,833
(213,000) - - (263,826)
- 700,000 300,000 -
4,743,424 700,016 31,351 1,561,225
- - 247,190 -
- - (380,000) -
- (19~) (999,854) (543)
(48,570) - (92,030) (28,041)
- - (1,113) -
(48,570) (195) (1,225,807) (28,84)
Cash flows from investing activities
Interest on investments
Net increase (decrease) in cash and investments
Cash and investments at beginning of yeaz
Cash and investments at end of year
Cash and investments classified as:
Current assets
Restricted assets
Total cash and investments at end of year
660,961 312 85,047 108,870
7,040,076 10,498 573,786 713,634
21,541,999 2,500 3,131,919 3,470,758
$ 28,582,075 $ 12,998 $ 3,705,705 $ 4,184,392
$ 17,095,661 $ 11,498 $ 2,516,830 $ 4,079,769
11,486,414 1,500 1,188,875 104,625
$ 28,582,075 $ 12,998 $ 3,705,705 $ 4,184,394
The accompanying notes to financial statements aze an integral part of this financial statement.
25
St. Lucie County, Florida
- Statement of Cash Flows
Proprietary Funds
For th~° year ended September 30, 2010
Reconciliation of net operating income (loss) to
net cash provided by (used for) operating activities
Operating income (loss)
Adjustments to reconcile operating income (loss) to
net cash provided by (used for) operating activities:
Depreciation
Landfill closure expense
Changes in assets and liabilities:
Accounts receivable
Due from other governments
Inventories
Accounts payable and accrued liabilities
Claims payable
Due to other funds
Capital lease payable
Accrued compensated absences
Deposits payable
Unearned revenues
Net cash provided by (used for) operating activities
Noncash capital activities:
Contribution of capital asset -governmental fund
Bailing &
Recycling Golf
Facility Course
Business Type Activities
North Nonmajor
County Enterprise
Utilities Funds
(3,455,776) (920,539) 315,349 (2,255,511)
2,223,671 198,134 1,308,502 1,113,187
2,425,059 - -
(113,182) (784) 8,031 (9,273)
243,366 - - -
(2,677) 10,118 - -
384,938 99,531 (254,175) 252,606
- (68,057) - -
- (1,929) (2,455) (5,465)
(27,138) (5,896) 3,359 (22,117)
6,000 - 20,584 (1,304)
- (213) - -
$ 1,684,261 $ (689,635) $ 1,399,19 $ (927,877)
$ - $ 39,963 $ - $ -
The accompanying notes to financial statements aze an integral part of this financial statement.
26
St. Lucie County, Florida
Notes to Financial Statements (Continued)
Year Ended September 30, 2010
' NOTE 6 -RESTRICTED CASH AND INVESTMENTS ..
Various bond covenants, resolutions and state regulations require that the Count ~ restrict cash and
' investments. Restricted cash and investments are as follows: j
\/~,'"
Nonmajor Bailing & North Nonmajor
General Governmental Recycling Golf County Ehterprise
Assets Fund Fund Facility Course Utilities Elands
otal
Landfill closing costs $ - $ - $ 9,717,295 $ - $ - $ - $ 9,717,295
Landfill postclosure - - 1,579,969 - - - - 1,579,969
' C&D Processing Facility - - 2,700 - - - 2,700
Customer deposits 31,420 9,713 186,450 1,500 200,576 17,734 533,393
Debt service - - - - 548,085 - 548,085
Renewal and Replacement - a - - - 156,709 86,891 243,600
Project costs - - - - 283,505 - 283,505
Total $ 31,420 $ 95,713 $ 11,486,414 $ 1,500 $ 1,188,875 $ 104,625 $ 12,908,547
Liabilities payable from restricted assets are as follows:
x Governmental Activities Business-t ype Activities
Nonmajor Bailing & North Nonmajor
General Governmental Recycling Golf County 1~hterprise
Liabilities Fund Fund Facility Course iJtilities Funds Total
Landfill closing costs $ - $ - $ 9,717,295 $ - $ - $ - $ 9,717,295
Landfill postclosure - - 1,230,014 - - - 1,230,014
C&D Processing Facility - - 2,700 - - - 2,700
Customer deposits 31,420 9,713 186,450 1,500 200,576 17,734 533,393
Total $ 31,420 $ 95,713 $ 11,136,459 $ 1,500 $ 200,576 $ 17,734 $ 11,483,402
,'
a 27
St. Lucie County, Florida
Notes to Financial Statements (Continued)
Year Ended September 30, 2010
For the governmental activities, claims and judgments and compensated absences axe generally liquidated
by the General Fund.
The County has general obligation, revenue, and special assessment bonds outstanding at year end.
Payments on the general obligation and revf:nue bonds are made by the debt service funds. Revenue notes
such as: South County Regional Stadium, Tourist Development Tax Revenue, Rock Road Jail Security,
Fairgrounds, and both special assessment bonds are paid from debt service funds. The Parks Referendum
line of credit, Port Deepening, and MSBU interim line of credit are paid from special revenue funds.
Also, the Energy Efficiency Revenue Note and t~vo capital leases are paid from the General Fund.
The water and sewer debt includes the following issues: '
1. The $5,840,000 Holiday Pines Water and Wastewater System Revenue Bonds, Series 1999 was
issued with a bond issuance cost of $268,329 and a bond discount of $122,901. As of September 30,
.2010, the unamortized amounts axe $151,486 for the bond issuance costs and $70,542 for the bond
discount.
2. The $5,560,000 North Hutchinson Island Water and Sewer Revenue Refunding Bonds, Series 1997
was issued with a bond issuance cost of $202,607, a bond discount of $90,876, and a deferred amount on
refunding of $574,123. As of September 30, 2010, the unamortized amounts are $74,991 for the bond
issuance costs, $32,132 for the bond discount, and $212,501 for deferred amount on refunding.
3. The $1,710,000 North Hutchinson Island Water and Sewer Revenue Bonds, Series 2002 was issued
with a bond issuance cost of $144,348 and a bond discount of 18,550. As of September 30, 2010, the
unamortized amounts are' $91,273 for the bond issuance costs and $11,551 for the bond discount.
4. The $10,035,000 Improvement Refunding Revenue Note, Series 2009A was issued on June 30,
2009. This issue was used to pay off the $10,000,000 line of credits, which matured on July 1, 2009.
5. The Clean Water State Revolvin„ Fund Loan Agreement was executed June 29, 2009. The
maximum amount of the Loan is $486,186 which includes $470,167 to be disbursed to the Board and
$16,000 of Capitalized interest. The loan service fee is estimated at $9,403 for the loan amount
authorized. Since the County has not drawn down the full amount of the loan, the fee has not been paid.
As of September 30, 2010, $94,033 has been authorized and drawn on this loan. This is a low interest loan
through the State of Florida Departme:zt of Environmental Protection to provide Local Governments the
funds to plan, design and construct wastewater pollution control facilities.
B. Schedule of Outstanding Debt
The following is a schedule of bonds outstanding at September 30, 2010:
t
28
St. Lucie County, Florida
Notes to Financial Statements (Continued)
Year Ended September 30, 2010
Governmental Funds (Continued)
Sir ecial Assessment Bonds:
Series 2002B
Series 1998
Series 1998A
Series 2010A
Series 2010B
Series 2010C
Total Special Assessment Bonds
River branch estates MSBU
South Hutchinson Island 98
South Hutchinson Island 98A
Leonard Rd 1
Leonard Rd 2
Leonard Rd 3
127,000
14,920,000
910,000
4,355,000
860,000
260,000
81,087
6,680,000
265,000
4,355,000
860,000
260,000
5.60%-6.50%
3.65%-4.90%
7.00%
3.70%
3.70%
3.70%
Capital Leases:
Master Equipment Lease Computers/Servers
Water Conservation Project -Rock Rd Jail Water Conserv Equip Lease
Clerk Case Management System Court Case Management
Total Capital Leases
Total Outstanding Debt -Governmental Funds
Proprietary Funds:
~~
Purpose of Issue
Revenue Bonds:
Holiday Pines Water and Wastewater Acquiring plant and
System Revenue Bonds, Series 1999 plant expansion
North County Utilities Water and sewer
Improvement Rev Note, Series 2009A expansion
North Hutchinson Island Water and Sewer Refunding 1992 bonds
Revenue Refunding Bonds, Series 1997
North Hutchinson Island Water and Sewer Plant expansion
Revenue Bonds, Series 2002
Total Revenue Bonds
Less: Premiums/Discounts/Deferred Amounts on Refunding
Total Revenue Bonds
~~ Notes Payable
Clean Water State Revolving Fund Loan Agre ement WW726130
Capital Lease:
Equipment Lease -enterprise funds Computers/Servers
Equipment Lease -internal service fund Computers/Servers
Total Capital Lease
Total Outstanding Debt -Proprietary Funds
12,501,087
1,030,488 611,233 4.24%-5.12%
1,400,000 1,032,260 4.03%
475,000 311,855 .
1,955,348
$ 150,583,446
Amount Amount Interest
Issued Outstanding Rates '
$ 5,840,000 $ 4,590,000
10,035,000 10,035,000
5,560,000 3,745,000
1,710,000 1,410,000
19,780,000
(326,726)
19,453,274
94,033
37,532 21,369
1,980 1,180
22,549
$ 19,569,856
3.40%-5.50%
3.57%
3.65%-5.70%
3.00%-5.00%
4.24%/5.12%
The revenue bonds, revenue notes, and special assessment bonds noted above are all secured by pledged
revenues. The pledged revenues include special assessments, sales tax, state revenue sharing,
transportation gas tax, tourist development tax, impact fees, charges for services, and other special taxes.
The revenues are pledged through various commitments through 2035. The pledged revenues are the full
amounts of the required annual debt payments. Special assessment revenues collected during the year
29
St. I~ucie County, Florida
Notes to Financial Statements (Continued)
Year Ended September 30, 2010
s debt service requirements to maturity for the County's business-type
The following schedule sho
~
activities obligations: ~ ~ -
]fiscal Water a wer Clean State
Year Revenue Bonds ][tevolving Loan Capital Leases Total _
Principal Interest Principal Interest Principal Interest Principal Interest
2011 $ 415,000 $ 874,973 $ 29,629 $ 3,467 $ 10,112 $ 578 $ 454,741 $ 879,018 ,
2012 435,000 853,883 31,848 1,248 6,418 278 473,266 655,409
2013 465,000 830,847 32,556 541 3,209 128 500,765 831,516
2014 10,520,000 806,044 - - 1,630 26 10,521,630 806,070
2015 515,000 421,903 - - - - 515,000 421,903
2016-2020 2,995,000 1,816,322 - - - - 2,995,000 1,816,322 q
2021-2025 2,510,000 708,287 - - - - 2,510,000 708,287
2026-2030 1,820,000 285,182 - - - - 1,820,000 285,182 `
2031-2035 105,000 5,250 _ - - - - 105,000 5,250
Total $ 19,780,000 $ 6,602,691 $ 94,033 $ 5,256 $ 21,369 $ 1,010 $ 19,895,402 $6,608,957
D. Bond Covenants
North County Utilities
On October 1, 2005, the County combined. and consolidated the North Hutchinson Island Water and .
Sewer System and the Holiday Pines Water and Wastewater System by Resolution OS-120. Subsequent to
the consolidation, the funds and accounts Established pursuant to the Holiday Pines Bonds Resolution
shall be combined and consolidated with tae corresponding funds and accounts established pursuant to the
North Hutchinson Bonds Resolution, and shall thereafter consist of one set of funds and accounts.
The Bonds require that monies on hand 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 benefit of the Holiday Pines Bonds and tale 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.
The County has agreed on the above bonds to establish and maintain rates that will provide for 120% of
the debt service requirement and 100% of~the operating expenses, the reserve account credit facility costs,
and the renewal and replacement fund dw-ing the year.
30