MINUTES OF MEETING

SUNSHINE WATER CONTROL DISTRICT

 

            The regular meeting of the Board of Supervisors of the Sunshine Water Control District was held on Wednesday, June 13, 2007 at 6:30 p.m. in the Commission Chambers at Coral Springs City Hall, 9551 West Sample Road, Coral Springs, Florida.

 

            Present and constituting a quorum were:

 

            Mary Macomber                                        President

            Dave Hulett                                                Vice President

            Philip Sobers                                              Secretary

 

            Also present were:

 

            Ed Goscicki                                                Severn Trent Services

            Bruce Cranmer                                           Attorney

            Cedo DaSilva                                             CH2M-Hill

            Peter Colussy                                             CH2M-Hill

            Pamela Rower                                            Severn Trent Services

            Cory Selchan                                              Field Superintendent

            John McKune                                             In-House Engineer

            Doug Hyche                                               District Staff

            Rich Michaud                                             City of Coral Springs Director of Public Works

            Stiles Landscaping Company Representatives

            Several Residents

FIRST ORDER OF BUSINESS                         Roll Call

Ms. Macomber called the meeting to order and Mr. Goscicki called the roll. 

 

SECOND ORDER OF BUSINESS                    Approval of the Minutes of the May 9, 2007 Meeting

            Ms. Macomber stated each Board member received a copy of the minutes of the May 9, 2007 meeting and requested any additions, corrections or deletions.

            Ms. Macomber stated the motion boxes on the top of pages three and 23 identify the wrong Board members.

            Mr. Goscicki stated these are Pine Tree supervisors.

 

On MOTION by Mr. Hulett seconded by Mr. Sobers with all in favor the minutes of the May 9, 2007 meeting were approved as amended.

THIRD ORDER OF BUSINESS                       Discussion on Management Services

            Mr. Cranmer stated we received four management proposals.  Everyone was on time and met the requirements.  Did the Board members receive copies of the proposals?

            Ms. Macomber responded I did, but have not had a chance to review them.  We should set up a procedure in how to deal with them.

            Mr. Cranmer stated absolutely.

            Ms. Macomber asked do you have any suggestions?

            Mr. Cranmer responded you could review them and determine which ones you want to discard and interview at the next meeting.  You could also rank them by ballot.

            Mr. Goscicki stated this is typical when selecting an engineering firm where you review the proposals received and short list them or have all candidates give presentations.  Based on their presentations, you will make the final determination through a ballot process where you rank by your first, second and third choices.  The firm with the highest number of votes is selected as the first ranked firm.

            Ms. Macomber asked is it appropriate for us to bring a short list back to the next meeting and then take a vote?

            Mr. Hulett responded sure.  Since there are only four candidates, I suggest having all candidates make presentations.  I have not had a chance to go through the proposals in any great detail.  Perhaps, the Board should schedule a special meeting, two weeks from tonight.  After the presentations, the Board could take a vote, perhaps as Mr. Goscicki recommends, having each supervisor rank the firms.  If a clear winner emerges, we can proceed to the negotiation process as called for in the RFP.  If there is a tie, perhaps the respondent with the lowest number of votes can be dropped and we can have a second voting.  I want to move forward quickly to get this behind us.  I certainly have no objection meeting two weeks from tonight.

            Ms. Macomber stated this is one way to pursue this.  I prefer reviewing the documents between now and the next meeting.  We want to make sure we get this taken care of in a prompt manner and I want to have time to review them between now and the next meeting.  Perhaps if we have a short list, we can discuss the candidates we want to consider.

            Mr. Sobers stated I endorse having a short list by the next meeting.  This will give us ample time to review the proposals.

            Mr. Cranmer asked do you want to have a presentation by the respondents after the regular meeting?

            Ms. Macomber responded we do not need to have the presentations until such time as we had a chance to review the proposals.

            Mr. Hulett stated this puts us a long way down the road.

            Ms. Macomber stated I prefer being prudent and taking our time.  There is no urgency.  We already have a management company in place. 

            Mr. Hulett stated we could hold a special meeting if everyone is available.  Keep in mind, once a decision is made, there is still a 60 day notice process involved with the present management company.  It could be Thanksgiving before this process is completed.

            Ms. Macomber stated I prefer my view.

            Mr. Goscicki stated not to imply we are trying to extend the process but keep in mind, we are in the middle of the budget process and it is a matter of 30 to 60 days more to complete this process.  I do not recommend any change until we get through the budget process and the assessment roll is completed.  Even if by some remote chance, we were not selected, I still want to stick around for a long enough time as to get through the budget process.

            Ms. Macomber stated this is prudent.

 

On MOTION by Ms. Macomber seconded by Mr. Sobers with Mr. Sobers and Ms. Macomber voting aye and Mr. Hulett voting nay, the management proposals will be reviewed by the next meeting, at which time, a short list of management companies will be completed.

 

FOURTH ORDER OF BUSINESS                    Award of Contract for Triploid Grass Carp

            Mr. Goscicki stated we received proposals from four different vendors.  Florida Fish Farms was the low bidder in the amount of $16,500, which is below the budgeted amount.  Mr. Selchan and other districts worked with this firm in the past.  We are comfortable with this bid and recommend to the Board.

 

Ms. Macomber moved to award the Triploid Grass Carp contract to Florida Fish Farms, Inc. in the amount of $16,500 and Mr. Sobers seconded the motion.

 

            Mr. Hulett asked is Mr. Selchan satisfied with this contractor?

            Mr. Selchan responded yes.  We used this contractor in the past and they delivered the fish in a timely manner.

 

On VOICE VOTE with all in favor, the prior motion awarding the Triploid Grass Carp contract to Florida Fish Farms, Inc. in the amount of $16,500 was approved.

 

FIFTH ORDER OF BUSINESS                         Consideration of Permit Requests

A.        Reynolds, Smith & Hills – Eastern Financial Credit Union for Discharge into Existing Drainage System and Ultimately into District Canal L17-6

            Mr. DaSilva stated this request is for a drainage permit for an Eastern Financial Credit Union in Castlewood.  I provided our recommendation letter to the Board for approval. 

 

Mr. Sobers moved to approve the request from Reynolds, Smith & Hills for discharge into an existing drainage system and ultimately into District Canal L17-6 for construction of an Eastern Financial Credit Union and Mr. Hulett seconded the motion.

 

            Mr. Hulett asked does Mr. Selchan have a problem with this request?

            Mr. Selchan responded no.  It is standard.

 

On VOICE VOTE with all in favor, the prior motion approving the request from Reynolds, Smith & Hills for discharge into an existing drainage system and ultimately into District Canal L17-6 for construction of an Eastern Financial Credit Union was approved.

 

B.        CKE Group, Inc. – Taco Bell Restaurant for Installation of Exfiltration Trench into Existing Parking Area

            Mr. DaSilva stated this request is for a Taco Bell restaurant in the Royal Eagle shopping center.  I recommend approval of this permit based on our approval letter with our standard conditions.

 

On MOTION by Mr. Hulett seconded by Mr. Sobers with all in favor the request from CKE Group, Inc. for installation of an exfiltration trench into an existing parking area for a Taco Bell Restaurant was approved.

 

 

 

C.        Libertine Capital, LLC. – Coral Springs Animal Hospital for Re-Grading of Slope Bank on Canal T

            Mr. DaSilva stated this application is for a right-of-way permit for Coral Springs Animal Hospital for Canal T.  I recommend approval of this permit based on our approval letter with our standard conditions.

 

On MOTION by Mr. Sobers seconded by Mr. Hulett with all in favor the request from Libertine Capital, LLC. for the re-grading of a slope bank on Canal T in back of Coral Springs Animal Hospital was approved.

 

SIXTH ORDER OF BUSINESS                        Staff Reports

A.        Attorney

            Mr. Cranmer stated I received a letter dated June 5th from the City of Coral Springs requesting our consent to abandonment of two rights-of-way; one in the Commerce Park of Coral Springs and the other in the R&D Park.  The case numbers are Q1AR07 and Q2AR07.  When an abandonment is requested; all utilities who may have an interest have to sign off on it.  We may not have an interest.  I contacted Mr. DaSilva regarding whether or not we have an interest in these abandonments and I believe he made a determination we do not have any interest in retaining them.  The city is making this request.  On one of the abandonment’s, the petitioner is Sawgrass West Holding Corp. and the other is T&K Nezwek, LLC.

            Ms. Macomber asked is one at the end by the Sawgrass Expressway?

            Mr. DaSilva responded it is at the end of Wiles Road.

            Mr. Sobers asked near the trash facility?

            Mr. DaSilva responded yes.

            Mr. Cranmer stated it is standard procedure for all utilities to sign off. 

            Mr. Goscicki stated what is encouraging is the city recognizes the District exists and has utilities.

            Mr. Cranmer stated we had things like this is the past where we had absolutely no interest.  However, our name appeared on the plat of the subdivision.

            Mr. Hulett asked did you just receive these requests today?

            Mr. Cranmer responded no.  I received them on June 5th and faxed a letter to Mr. DaSilva on June 6th. 

            Mr. Hulett asked was there any way to get this to the Board prior to the meeting?

            Mr. Cranmer responded no.

            Mr. DaSilva stated usually items like this go to the District for approval.  They come to us first and we write a letter of no objection to the applicant.  I guess this one came directly to the attorney.

            Mr. Goscicki stated there was a timing issue.  Usually this type of request would have gone to the District office rather than the attorney.  We would have provided it to the engineer and copied the attorney.

            Mr. Cranmer stated I think of this as an afterthought.  This hearing is scheduled for June 19th. 

            Mr. DaSilva stated I am more than happy to write a letter of no objection for both parcels.

            Mr. Hulett stated I want to see any documents before they are brought before the Board.  This is the time of emails and faxes and there could have been opportunity to provide them to the Board for review prior to the meeting.  It makes good business sense.

            Ms. Macomber stated I want to make sure our experts review them.

            Mr. Hulett stated we should be looking at it at the same time. 

            Mr. Goscicki stated I appreciate the Board’s comments.  Very often if items come in late, if it is not critical, they get deferred and we will not put them on the agenda.  We will make sure there is adequate time for Board review.

            Mr. Cranmer stated this is less of a policy decision than administerial.  Our engineers do not have any interest.  Therefore, it is not worth arguing about it.  If it was something critically important, I would have provided it to you.

 

On MOTION by Ms. Macomber seconded by Mr. Sobers with Mr. Sobers and Ms. Macomber voting aye and Mr. Hulett voting nay, the request by the city for abandonment of rights-of-way in the Commerce Park of Coral Springs and the R&D Park were approved and Mr. DaSilva was authorized to write letters of no objection.

 

            Mr. Cranmer stated since the management of the District changed, no one could find a resolution for the maintenance tax as our minutes of February 5th indicated.  I personally recall taking four copies over to the former Chairman, Mr. Parks and then providing them to the Secretary who is no longer with Severn Trent Services.  No one could find it.  Therefore, I prepared an affidavit of lost instrument and attached a copy of what was passed.  We know what was passed and how much it was.  The final draft was faxed before the February 5th meeting and was brought to the meeting.  I know Ms. Brenda Schurz diligently tried to locate it.  Someone is going to ask for this document at some point in time.

            Mr. Hulett asked what is this resolution for?

            Mr. Cranmer responded in February, when we consulted with Bond Counsel, Constitutional Law Counsel and SunBank’s Counsel, we were required to pass certain resolutions.  One of them was a Maintenance Tax Resolution under Chapter 298.54.  The agenda for the February meeting shows it was passed.  The problem is no one can locate the four originals signed by Mr. Parks in my presence.  Therefore, I prepared an affidavit showing the resolution was submitted and signed.

            Mr. Hulett asked what was the maintenance tax for?

            Mr. Cranmer responded this was how the process started for the SunBank loan.

            Mr. Richard Masters filed a small claims suit for $5,000 against Sunshine regarding our subcontractor, Stiles due to mis-identification of trees.  In other words, good trees were identified as bad trees when they should not have been.  I sent letters to our carrier in Miami notifying them of the July 16th pre-trial conference at 1:30 p.m. in small claims court at the Hillsborough Courthouse.  I also sent letters to American Earth Movers, our prime Phase II contractor and to their subcontractor Stiles Landscaping Company asking what their position was.  I made a comment to someone today when someone makes a mistake and want to help rectify it; this is something you should take note of.  A representative of Stiles Landscaping Company may want to address the Board regarding this issue.

            The General Manager for Stiles Corporation acknowledged they made a mistake on the identifications and apologized.  They were hired by American Earth Movers to perform an earth survey and six trees were mis-marked and cut down.  They notified the city in regards to their actions and will work this out with them.

            Ms. Macomber asked how will you work this out?

            The General Manager responded it is a code violation and remediation has to take place.  A copy of a letter sent to them was provided to Mr. Cranmer.

            Ms. Macomber stated we appreciate you stepping up to your responsibilities. 

            Mr. Cranmer stated if I have to attend the pre-trial conference, the Board has to give me authority to represent the District.  According to the pre-trial conference rules, I need to have the authority to settle.  I am hopeful to have this matter resolved by the pre-trial conference.  We are not prepared to offer money at this time because we have indemnification provisions in our contract with American Earth Movers.  If the Board will indulge me, I request you authorize me to contact Mr. Masters and tell him what our position is and direct him to contact Stiles as they have an offer to make.  We can have him sign a release; releasing the Sunshine WCD, CH2M-Hill, Stiles and American Earth Movers and all of their agents and employees.  We will give him a $5,000 check, which will be provided by Stiles.

            The last item I have is in regards to what the city is going to do about the tree ordinance.  Apparently these trees were on Mr. Masters property and not in the right-of-way.  If they were on our right-of-way, we have a strong argument and not be liable.  There were two errors; the survey line and identification were incorrect.  Mr. Colussy informed me the trees were on Mr. Masters property.  We are hopeful the city will cooperate.  We believe they will.  Our release encompasses all of this.  I wish to have authority from the Board to contact Mr. Masters and for Stiles attorney to contact me as soon as possible.  July 16th is only a pre-trial conference but the judge wants to get the case settled.  I have to present a list of witnesses.  The District does not want to offer any money, even though we hired AEM and they hired Stiles.

            Mr. Sobers stated in light of the requirements, we need to give you authorization.  Do we go after the appropriate documents with the necessary indemnification prior to July 16th?

            Mr. Cranmer responded yes.  It is simply going to say: 1) Mr. Masters is dismissing his suit with prejudice, 2) Receiving $5,000 from the subcontractor and he in turn is releasing the contractor AEM, Stiles, CH2M-Hill and Sunshine WCD and all of its agents and employees and 3) It is Mr. Masters responsibility to deal with the city requirements.  It is by no means certain they are going to require him to do anything.  If no one attends the pre-trial meeting, it defaults.  He sued both Stiles and Sunshine.

 

On MOTION by Ms. Macomber seconded by Mr. Sobers with all in favor the District Attorney was authorized to prepare a letter and release to Mr. Richard Masters and attend the pre-trial meeting, if necessary.

 

            Ms. Macomber stated thank you for bringing this matter to our attention.

            Mr. Sobers asked when will the letter be ready for our signature?

            Mr. Cranmer responded I will prepare the letter to Mr. Masters and provide a copy to Stiles.  I will also prepare a release form.  We can make the arrangements to hold the release in escrow or hold the check pending the release being signed.  I want this matter resolved prior to June 16th. 

            The General Manager said he will have the check prepared by Monday for escrow.

            Ms. Macomber stated thank you for being here tonight.

            Mr. Cranmer stated in the business world of the 21st Century, to receive a letter from their Arborist is quite refreshing.  Phase II is an expensive and complicated project and this will probably happen again.

            Mr. Sobers asked what if any procedures have been put into place to avoid something like this from occurring again?

            The General Manager responded the Arborist looked at the other canals and corrected any other mistakes.

            Mr. Cranmer stated there are three entities watching this process.  However with all of the cross checks and balances, this still happens.

B.        Engineer – Evaluation of Stormwater Pump Stations 1 & 2

            Mr. Goscicki stated prior to the meeting, the Engineer requested we pull this item from the agenda in order to obtain further information.

            Mr. Hulett asked what are your concerns?

            Mr. Colussy responded we felt the report could be polished further.  We had some questions, wanted to double check some figures and add more conclusions so you can better understand the process.

            Ms. Macomber stated we always appreciate refinement and know it is in our best interest.

            Mr. Hulett stated it is disappointing not to have this report because part of the budget discussion has to do with whether or not we are going to proceed with the repairs being suggested for the pump stations in this fiscal year.  I was hoping you had some recommendations for us.

            Mr. Colussy stated the recommendations are going to be the same.  We wanted to make things clearer for you.  The numbers will be the same.  I do not foresee any changes.  When you read the report, some items did not match and pictures were out of sequence and did not match to the verbiage.  What you have is correct.  If you want to use something for budgeting purposes, this is a good starting document.

            Mr. Hulett stated what you have in the report is critical for the operation of this District.  The pump stations are in bad shape.

            Mr. Colussy stated this is why we wanted to give this report a second hard look.  You spent $30,000 and we wanted to make sure what was in this report was correct.

            Mr. Sobers asked will the revised report be similar in format or substance?

            Mr. Colussy responded mostly in format and substance.  The report itself is correct but there are some typos and format errors, which might be misleading.

            Mr. Hulett stated you are saying the basic conclusions and numbers for the estimated cost of repairs and items you are suggesting to be fixed are not going to change.  Correct?

            Mr. Colussy responded they are not going to change. 

            Mr. Sobers asked how will this affect the passage of the budget?

            Mr. Goscicki responded we allocated more than sufficient funds in the capital budget because of this recommendation.  In fact, almost double the amount was budgeted than what was in the report.  We will determine what this means in terms of the fund balance forward and the flexibility this gives you.  We are in a good position with the loan and you have the funds on hand to be able to proceed.

            Mr. Colussy stated I have a map showing the result of the tree removal.  Everything in green identifies what has been completed as far as the tree removal program.  We estimate the District is 75% complete.  We should be completed with the entire District by the end of the month.  We are currently performing some final cleanup and touchups.  At the very latest, we should be 100% complete by the end of July.  Other than this minor incident, this project has been proceeding smoothly.  Sunshine is a complicated District and the contractor did a good job.  When this happened, Stiles and AEM stepped up immediately.  We are pleased with what has taken place.  Unfortunately, there was an incident, but they do happen.

            Mr. Cranmer stated I spoke to an official with the city who said they were happy with the progress and quality of work.

            Ms. Macomber stated that is nice to hear.

            Mr. Hulett stated having 75% done and only one incident is good.

            Mr. Selchan stated this is what we hoped. 

            Mr. Cranmer stated someone who looks authoritative can come into a backyard and say, “This is in our right-of-way and are taking it down as we marked it and gave you ample time” and then finds out a couple of months later it was not in our right-of-way.  We do not know what is out there.  Hopefully this is the only one.

            Ms. Macomber stated we will keep our fingers crossed.

            Mr. Colussy stated the comments we received from the residents have been positive.

            Mr. Hulett stated I thought your interview with the Sun Sentinel was good.  It was a nice piece of publicity for us. 

            Mr. Colussy stated thank you.

C.        Superintendent

            i.       Discussion of SunTrust Loan Extension

            Mr. Goscicki stated if you recall, we took out a $5 million Line of Credit last year to be able to move forward with these programs.  One of the decisions to be made was the loan repayment schedule.  We put this item on the agenda prior to the budget discussion because the loan repayment schedule determines what your debt service is going to be, which impacts your budget.  Ms. Pam Rower who is our Director of Accounting Services for Severn Trent Services, who has been involved with the financial alternatives as well as the budget preparation, will now discuss the SunTrust loan extension.

            Ms. Rower stated I provided the proposed revised budget to the Board.  As an accountant, we are always revising to the last minute.  In the proposed Debt Service Budget, we have the options of a five, ten or fifteen year repayment.  I recommend the Board choose the five year option.  Obviously the work has been done and you do not want to extend the payments for a long period of time.  Secondly, with a five year loan, there is no requirement for a reserve in the bank.  My recommendation is to have the SunTrust Loan approved for a five year term.  I read the contract in detail and we have the option to make early payments at any time with a 30 day notice.  I feel this is the best option.

            Ms. Macomber asked are you suggesting option 1?

            Ms. Rower responded I am recommending the five year term.

            Mr. Sobers asked is there a prepayment penalty?

            Ms. Rower responded no.  The only item on the table is the term of the loan, so SunTrust can create an Amortization Schedule.  The second phase is to look at the budget and make internal decisions.

            Mr. Goscicki asked do you have those numbers?

            Ms. Rower responded they are on page three under Section 6Cii in your agenda package as part of the original budget.

 

On MOTION by Mr. Hulett seconded by Mr. Sobers with all in favor the SunTrust loan will be extended for a period of five years under the current terms and conditions.

 

            ii.      Questions and Comments on Proposed Budget

            Mr. Goscicki stated the main reason for the change to the budget was to incorporate the decision the Board just made.  We may have been somewhat presumptuous as we thought you might take our recommendations so we plugged in the five year number.  However, we can go back to our computer and plug in another option if the Board so wishes.

            Mr. Hulett stated this was not unexpected based on our last meeting.

            Ms. Rower stated I want to focus on the expenditures because we have a zero balance budget requirement.  Therefore, the revenues will become a function of what our expenditures are.  In looking at the expenditures, the first thing you look at is the debt service.  Those principle and interest payments are for the Riverside loan we currently have for the pump station.  The second item is the payment required for the first year on the five year term.  We made an assumption of $2 million from reserves. 

            In back of the budget, there is an explanation of each item, except for the supervisory fees, which are a calculated number.  The attorney’s fee is based on the current contract.  The engineering fee was based on what we anticipated for their hours for just the general engineering contract, not for any special projects.  We based the annual audit on the signed engagement letter reflecting the fee will not exceed $15,000.  We took the highest amount on the contract.  It could come in for a lesser amount as it is based on an hourly rate.  Most items are similar to what you have seen before.  These are only the administrative expenses.  The field expenses are for salaries and health insurance benefits.  The only large items are repairs and maintenance and operating supplies, which can be further broken out in the backup.

            Mr. Sobers asked was the budget adjusted to include the postage increase?

            Ms. Rower responded yes, which is why the amount increased from $400 to $500.

            Mr. Sobers asked does this line item include Fed-Ex?

            Ms. Rower responded yes.

            Mr. Goscicki stated in terms of format changes, on the second page, the current budget has a line item for capital projects.  However, when you look at the adopted budget for this year and your expenditures, we allocated $879,000 for the Phase II tree removal.  For next year, we did not propose any monies for this line item.  In this instance, we pulled the capital out of the operating side of the budget and placed it below the line.  We looked at operating expenses against the operating revenue, the fund balance and what is available in the fund balance to pay for your capital improvement program.  This will help you manage the fund balance and make clear decisions on the type of reserve.  We do not show the fund balance on the top line as a carry forward surplus. 

            If you go back to page one, on the revenue side, you will see we have no revenue under the carry forward surplus.  We felt this was confusing to the Board because this number was not the total fund balance.  It was the fund balance after we removed certain reserves in past practice.  The old budgets exposed what your total fund balance was because we netted out required and recommended reserves.  We said “Let’s make sure we get a clear picture from this Board of your cash position.  We do this below the line on page three to show what those fund balances look like.  When we finalize this budget, we will have the subtotals on page two.

            Mr. Sobers asked what prompted this change?

            Mr. Goscicki responded by managing districts like yourselves with ongoing capital improvement programs and districts using reserve funds to fund capital.  The old budget format did not give you or me as the manager a good tool to work with.  It did not show what kind of money you actually have.  It was difficult to tell with the old format.  In future budgets, we will develop a five year program where you can evaluate not only your position this year, but based upon what the engineers are coming up with as recommended longer term capital improvements, how this program will work so we can manage your money more effectively.

            Mr. Hulett asked if we want to move forward tonight with allocating $450,000 in this fiscal year for the repair of the pump stations, will we have to add this item under the capital improvement line item of the budget?

            Mr. Goscicki responded yes.

            Mr. Hulett stated this will show a reduction in the surplus balance of this loan.

            Mr. Goscicki stated exactly.  Instead of $879,000 as projected expenditures through the end of this year under the tree removal line item on page two, you will have another line item for pump station improvements.  If you awarded the project for $400,000, you will have this $400,000 placed under this line item, which will reduce your projected fund balance at the end of this year by the corresponding $400,000.

            Ms. Macomber stated this is very helpful.

            Mr. Hulett asked what is the timetable for the public hearing?

            Ms. Rower responded because this is a Water Control District, we met the timetable in terms of the public hearing, which is scheduled for the July meeting.  We have to send out TRIM notices to all residents informing them we anticipated, based on the latest information, their assessments will be $118.  Once we send out the TRIM notices on June 20th, we cannot exceed this amount by more than 10% by law.  This is what the public hearing is for and why I looked at the budget in terms of the operating portion and took the reserves separately.  We still can make decisions on the reserve but this is the operating portion. 

            Mr. Hulett stated you are trying to show us why the assessment amount is increasing from $109 to $118.

            Ms. Rower stated correct.  This is an 8% increase.

            Mr. Hulett stated this will stay the same regardless of what we decide to do as far as how much of the capital improvement program we want to get into.

            Ms. Rower stated correct, because we have a fund balance based upon what we are anticipating of $4 million.  With this $4 million, we can either pay down the loan or keep some funds in the reserve.  It gives us the option to have money sitting in our fund balance or legally reserve it.

            Mr. Sobers asked has there been an established reserve percentage?

            Ms. Rower responded we can certainly have one.

            Mr. Goscicki stated some of the recommended reserves are to maintain two to three months of operating expenses as an operating reserve when your reserves come in from the Tax Collector.  You need operating capital at the beginning of the year at a bare minimum.  Generally on a renewal and replacement type of reserve, you want to have 5% of your capital investment.  Several pieces of your equipment have a 20 year life.  Therefore, you are reserving 5% each year to replace the equipment.  You want to build up certain reserves. 

            You are currently in the position of going into a major renewal and replacement on your Lift Station as you have the funds available through the loan.  However, the policy decisions we will get into as part of this budget and as you more forward into the year, will be based on how much of this reserve you want to keep in place.  What we are currently showing you is your operating budget.  If you want to fund this budget at the current revenue, you will have a slight increase in your assessments and a sizable amount of money in the bank.  Therefore, you clearly have the option of not increasing assessments and keeping them where they are currently by using deficit funding or some of your reserves.  This is one option but not one we recommend to you today.  We recommend you fund the current operations with the current revenue and not tap into reserves.  As we move forward during the year, we can start looking at other options for you.

            Mr. Hulett stated I am confused.  Are we going to incorporate reserves into this budget to do the repairs on these pump stations in this fiscal year?

            Ms. Macomber responded this is what they are recommending.

            Mr. Hulett stated we have been talking at the last couple of meetings about the cleaning of the culverts.  However, from reading the report prepared by CH2M-Hill, these pump stations are in serious need of upgrading and repair.  I do not understand why they were left in this condition or why these repairs were not made.  Aside from the fact, we need to bring them up to standards and make them hurricane resistant and secure.  I am disappointed we are not talking about this tonight as it is an integral part of this budget, along with other improvements.

            Ms. Macomber stated it may be appropriate after the meeting for you to go over with the engineers what you suggested as we have a $4 million reserve.

            Mr. Goscicki stated I appreciate your comments.  On page three of the budget, we provided you a fund balance analysis showing what we are projecting at the end of this current fiscal year and the beginning of next fiscal year, which is $4,715,909.  We recommend paying down $2 million of this $4.7 million as we felt you did not need all of this money.  You took out this loan because you needed to move forward with your capital improvement program.  Part of this will be the reimbursement from NRCS.  You received this reimbursement and you have surplus capital.  We recommend you look at components of this fund balance and keep three months working capital or $300,000 in the reserve; pay down $2 million of the SunTrust loan; proceed with the canal dredging and repair of $850,000; pump station improvements of $800,000 and budget $50,000 for monitoring stations and telemetry for the pump stations.  This gives you an unrestricted fund balance of $715,909, which still gives you sizable working capital to work with.  We feel this is a prudent amount and gives you some cushion. 

            You could also pay down $2.5 million of the loan, which gives us $750,000.  If there is another hurricane, this gives you working capital and you will not have to take out another loan.  Other districts we are working with do not have $1 million in reserves to deal with unanticipated items.  You are not relying on short term borrowing agreements or carrying lines of credit you are paying fees on.  You have working capital to earn interest on and have for unforeseen emergencies.

            Mr. Hulett asked how does this work in terms of making some decisions tonight in regards to what we want to show in our budget for next fiscal year for the pump station improvements and canal dredging?

            Ms. Rower responded because the money is in reserve, we recommend you assess the residents $118.  We do not need to put this money into the operating budget because we have the money on hand due to the fact we took out the loan. 

            Mr. Hulett stated I understand.  You are saying the Board at any point can make a determination as to when, where and how much we want to assess based on the improvements without those numbers being in the budget.

            Ms. Rower stated correct, because we have a reserve of $4.7 million.  You can designate this money however you wish.  When it is designated, you can change the amount later because we know we are keeping this large fund balance in order to anticipate this.

            Mr. Hulett asked from an accounting standpoint, how do you explain to a resident what we are doing next fiscal year in terms of our entire operation and the fact we are planning to spend $450,000 to upgrade the pump stations and another $800,000 for canal dredging and repair?

            Mr. Goscicki responded you will see a line item in the budget for capital improvements, whether this number is $2 million or $5 million.  For the final budget you will adopt at the public hearing, we will pull those capital improvement programs into the schedule so it will show on page two as the projected capital improvement program, not as components of the fund balance on page three.  Upon adoption of this budget, you will adopt this capital plan.  As Ms. Rower said, this Board certainly has the option to change or modify this plan during the year.

            Ms. Macomber stated these are expenditures and when we put in the fund balance, we designate the funds for this purpose.  We are utilizing reserve monies, which we will build up over the years.

            Ms. Rower stated you would have built this up in other places.  We knew we needed this money so it is sitting in our bank account.  It is still an expenditure, however it is not coming from this years pay but from money we borrowed or built up in reserves.  This will be a line item in the budget for next fiscal year.  When you look at your budget, you are looking at the total expenditures.  If you decide during the year to have a hydraulic system, which will cost $40,000, you are allowed to move within line items by having a budget amendment. 

            Mr. Goscicki stated what we are looking from the Board tonight is your agreement to increase the assessment from $109 to $118 or a 10% increase and based upon the capital improvement program for the next fiscal year, you will have non-committed reserves of $715,000 to support this program.

            Ms. Macomber asked do you need us to vote on the first payment of the loan?

            Ms. Rower responded it is not required at this time.  We want to move forward and look at doing this in October.  This budget assumes the payment is not due until November.