Fiscal Year Work Plan and Budget

Transcription

1 St. Johns River Water Management District (Headquartered in Palatka, Florida) Fiscal Year Work Plan and Budget Adopted in September 2013 Misty pink sunrise near Thumb Point in Ft. Pierce by K. Michael Beasley

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3 Table of Contents Table of Contents Introduction... 1 History of Water Management Districts... 5 Overview of the District... 5 District Organization... 7 District Functions and Responsibilities... 8 District Accountability... 8 User Guide to the Annual Work Plan and Budget Document... 9 Budget Summary District Major Budget Objectives and Priorities District Personnel District Millage Rate District Revenues District Expenditures Carryover Encumbrances Reserves and Designations EOG Program Budget Summary Introduction Explanation of Performance Measures Used by the District Water Resources Planning and Monitoring Acquisition, Restoration and Public Works Operation and Maintenance of Lands and Works Regulation Outreach District Management and Administration FY St. Johns River Water Management District performance Measures Financial Policies and Guidelines Financial and Budgetary Policies GAAP Conformity Budget Guidelines Budget Development Legal Framework Modifications to the Adopted Budget Budget Basis Budget Development Process Budget Development Calendar and Milestones Description of Funds Revenue Sources Debt Service Analysis of District Fund Balance Work Plan and Budget by District Program Introduction Annual Work Plan and Budget Reporting Format Water Supply Planning and Monitoring Water Supply Planning Groundwater Resource Assessment SJRWMD Fiscal Year Work Plan and Budget iii

4 Table of Contents Water Use Data Management Minimum Flows and Levels Water Resource Information Geographic Information Systems Development Technical Assistance Acquisition, Restoration and Public Works Land Acquisition Water Resource Development Projects Water Protection and Sustainability Conservation and Demand Management Surface Water Projects FDOT Mitigation Stormwater Cost Share (Inactive) Facilities Construction (Inactive) Operation and Maintenance of Lands and Works Land Management Works - Structures & Levees Operations and Maintenance Facilities Management Invasive Plant Management Emergency Management Environmental Management Operations and Maintenance Support Fleet Services for Transportation and Equipment Management Regulation Consumptive Use Permitting Water Well Construction Permitting and Contractor Licensing Environmental Resource and Surface Water Permitting Resource Management Regulatory Support Outreach Outreach - Public Information District Management and Administration Executive Direction General Counsel Inspector General Administrative Support Fleet Services (Inactive) Procurement/Contract Administration Human Resources Communications Telecommunications Technology and Information Services Information Technology (Inactive) Property Appraisers and Tax Collectors Commissions Linkages to Long-term Plans Introduction District Strategic Plan Core Mission Areas of the Strategic Plan Strategic Priorities and Strategies by Core Mission Areas Water Resource Development Work Program Five-Year Capital Improvements Plan CIP Projects Summary Impact of O&M Costs Due to Capital Improvement Projects on Operating Budgets List of Capital Projects by EOG Program and Activity Appendices Introduction iv SJRWMD Fiscal Year Work Plan and Budget

5 Table of Contents List of Other Budget Related Reports Fast Facts about the District Financial Capacity Information Demographic and Economic Information Operating Information Terms Acronyms and Abbreviations Tables Table 1. Three-year personnel comparison by EOG program Table 2. Three-year revenues comparison by funding source Table 3. Summary of funds by funding source Table 4. Three-year expenditures comparison by EOG program Table 5. Summary of funds by EOG expenditure program Table 6. Two year expenditure variances by EOG and District program Table 7. Fy expenditures by fund and program Table 8. Projected reserves and designations by September 30, Table 9. Three-year revenues, expenditures, and personnel for Water Resource Planning and Monitoring Table 10. Three-year revenues, expenditures and personnel for Acquisition, Restoration and Public Works 36 Table 11. Three-year revenues, expenditures, and personnel for Operation and Maintenance of Lands and Works Table 12. Three-year revenues, expenditures, and personnel for Regulation Table 13. Three-year revenues, expenditures, and personnel for Outreach Table 14. Three-year revenues, expenditures, and personnel for District Management and Administration.. 47 Table 15. Future debt service requirements and available revenues Table 16. Actual and projected total fund balance by the end of FY and FY Table 17. Total estimated funding for current AWS and WRD projects through FY Table 18. Projected O&M expenditures due to planned capital improvement projects Table 19. Five-year capital improvement projects by activity Figures Figure 1. Florida s Five Water Management District... 4 Figure 2. Map of SJRWMD... 6 Figure 3. SJRWMD organizational chart as of November Figure 4. Ad valorem tax for selected home values Figure 5. FY revenues by funding source Figure 6. History of District s ad valorem revenue since FY Figure 7. FY District expenditures by EOG program Figure 8. FY expenditures by spending category Figure 9. Changes in carryover encumbrances Figure 10. Illustration of District fund structure Figure 11. Ten-year history of Ad Valorem tax revenues Figure 12. Ten-year history of investment revenues Figure 13. Ten-year history of land management revenues Figure 14. Ten-year history of regulatory permits revenues Figure 15. Ten-year history of local source revenues Figure 16. Ten-year history of state revenues SJRWMD Fiscal Year Work Plan and Budget v

6 Table of Contents Figure 17. Ten-year history of federal revenues Figure 18. District revenue structure illustration Figure 19. Ten-year history of dedicated revenues vs. total debts Figure 20. District planning, implementation, and reporting framework Figure 21. Five-year projected expenditures for capital improvement projects Figure 22. Five-year total capital expenditures by program Figure 23. Five-year total capital project expenditures by funding source Figure 24. Assessed millage rate for the last ten fiscal years Figure 25. Assessed property values and estimated just values for the last ten fiscal years Figure 26. Ten-year history of total population in SJRWMD Figure 27. Ten fiscal year history of FTEs per 100,000 populations Figure 28. Ten-year history of unemployment rate in the District, Florida and U.S Figure 29. Ten fiscal year District FTEs history Figure 30. Number of permits processed by type for the last ten fiscal years Figure 31. Acres of land owned by type for the last ten fiscal years Figure 32. Miles of levees owned and operated for the last ten fiscal years vi SJRWMD Fiscal Year Work Plan and Budget

7 Section I Green treefrog propped in the propagules at the Pine Island Conservation Area by Lorae Simpson Introduction

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9 Introduction Table of Contents Figures History of Water Management Districts... 5 Overview of the District... 5 District Organization... 7 District Functions and Responsibilities... 8 District Accountability... 8 User Guide to the Annual Work Plan and Budget Document... 9 Figure 1. Florida s Five Water Management Districts... 4 Figure 2. Map of SJRWMD... 6 Figure 3. SJRWMD organizational chart as of November SJRWMD Fiscal Year Work Plan and Budget 3

10 Introduction Figure 1. Florida s Five Water Management Districts 4 SJRWMD Fiscal Year Work Plan and Budget

11 Introduction History of Water Management Districts Due to extreme drought and shifting public focus on resource protection and conservation, Florida legislators passed four major laws in 1972, including the Environmental Land and Water Management Act, the Comprehensive Planning Act, the Land Conservation Act, and the Water Resources Act (WRA). Collectively, these policy initiatives reflect the philosophy that land use, growth management, and water management are interwoven and should be addressed as an integral entity. Florida s institutional arrangement for water management is unique in the United States and beyond. The 1972 WRA granted Florida s five water management districts broad authorities and responsibilities. Two of the five districts (South Florida and Southwest Florida) existed prior to the passage of the WRA primarily as flood control agencies. However, today the responsibilities of all five water management districts encompass four broad categories: water supply (including water allocation and conservation), water quality, flood protection, and natural systems management. The five water management districts, established by the Florida Legislature and recognized in the State Constitution, are set up largely on hydrologic boundaries. Water management districts are primarily funded by ad valorem taxes normally reserved for local governments using taxing authority which emanates from a constitutional amendment passed by Florida voters in Each water management district is governed by a Governing Board, whose members are appointed by Florida s governor and confirmed by the Florida Senate. There is also general oversight at the state level by DEP. Florida water law, embodied largely in Chapter 373, F.S., combines aspects of Western (prior appropriation) and Eastern (riparian) water laws. In Florida, water is a resource of the state, owned by no one individual, with the use of water overseen by the water management districts acting in the public interest. The original law recognized the importance of balancing human needs for water with those of Florida s natural systems. This takes the form of requiring the establishment of minimum flows and levels (MFLs) for lakes, streams, aquifers, and other water bodies; and restrictions on long-distance water transfers. Each of Florida s water management districts has a history that cannot be completely detailed here. Together, these unique organizations work with the state and local governments to assure the availability of water supplies for all reasonable and beneficial uses; protect natural systems in Florida through land acquisition, management, and ecosystem restoration; promote flood protection; and address water quality issues. Overview of the District The St. Johns River Water Management District encompasses all or part of eighteen counties in northeast and east-central Florida. This area contains 18 counties (see the list below) and 101 municipalities. It includes the entire St. Johns River watershed, the Ocklawaha River, the Atlantic coastal areas, the Nassau River Basin, and the Florida side of the St. Mary s River basin. Alachua* Baker* Bradford* Brevard Clay Duval Flagler Indian River Lake* Marion* Nassau Okeechobee* Orange* Osceola* Putnam St. Johns Seminole Volusia * Partially within the District SJRWMD Fiscal Year Work Plan and Budget 5

12 Introduction Figure 2. Map of SJRWMD The District has jurisdiction over 12,283 square miles, which is approximately 23% of the state s land area. It includes the entire St. Johns River watershed, the Ocklawaha River, the Atlantic coastal areas, the Nassau River Basin and the Florida side of the St. Marys River basin. Approximately 4.8 million people currently reside in the District, a population that is projected to reach 5.4 million by the year SJRWMD Fiscal Year Work Plan and Budget

13 Introduction District Organization The District is governed by a nine-member Governing Board, appointed by the Governor and confirmed by the Florida Senate, that oversees the District. The Governing Board, which meets at least monthly, establishes policy, hires the Executive Director, executes regulatory responsibilities, approves contracts, and has constitutional authority to levy ad valorem taxes for water management purposes. The District s organization is structured by divisions and offices and is presented below. Figure 3. SJRWMD organizational chart as of November 2013 SJRWMD Fiscal Year Work Plan and Budget 7

14 Introduction District Functions and Responsibilities The District s original focus on flood control has been expanded to include water resource development, water supply planning, water quality protection and environmental enhancement. To meet these challenges, the District has undertaken land acquisition, the Upper St. Johns River Basin project, surface water permitting, including wetlands protection, and many surface water restoration and management projects. The District operates and maintains more than 100 major and minor water control structures, including 11 spillways, three navigational locks, and approximately 300 miles of levees and canals. The District has acquired approximately 727,300 acres of land (through transfers, donations, fee-simple purchases and less-than-fee acquisitions). The District currently has authorized full-time equivalent positions (FTEs). Beginning in FY , the District is budgeting vacant positions at 70% resulting in budgeted FTEs working out of three owned facilities, which include the headquarters facility in Palatka, an operations facility in Moss Bluff, and a service center in Palm Bay, as well as two leased service centers in Jacksonville and Maitland. District Accountability The District is fiscally accountable to the Legislature and taxpayers. Below is a summary of some of the various accountability measures. Legislative Accountability The Water Management Districts (WMDs) are governed by a variety of statutes, chiefly those found in Ch. 373, F.S., which are regularly revised and amended by the Legislature. Sections and contain several statutory requirements concerning wmd budgets as follows: Each WMD is limited to a specific millage rate by law. SJRMWD has a millage rate cap (s (a)(3), F.S.). The capacity of raising the millage rate in any given year is further constrained by the maximum millage rate (s (5)(a). F.S.). The Executive Office of the Governor may approve or disapprove, in whole or in part, the budget of each WMD. Each WMD shall by January 15 of each year, submit a preliminary budget for the next fiscal year for legislative review ( , F.S). Each WMD shall, by August 1 of each year, submit for review a tentative Budget and a description of any significant changes from the preliminary budget submitted to the Governor, the President of the Senate, the Speaker of the House of Representatives, the chairs of all Legislative committees and subcommittees having substantive or fiscal jurisdiction over water management districts, the secretary of the department, and the governing body of each county in which the district has jurisdiction or derives any funds for the operations of the district. In 2012, section , F.S. was revised. It provided the Legislative Budget Commission (LBC) with the authority to reject the budget of each WMD if certain thresholds were exceeded. SJRWMD is required to submit a variety of financial reports to the EOG and the Legislature including the tentative budget, adopted budget, financial audit, and capital improvements plan (s , F.S.). Statute 373 directs the process for budget adoption, which includes such items as public noticing (s , and , F.S.). The state has established strict controls on fund investments and bonding (s , , , , , , , and , F.S.). The Department of Environmental Protection (FDEP) has supervisory authority over all the WMDs (s (7), F.S.) On July 1, 2011, FDEP created a new staff position to oversee WMD budgets. 8 SJRWMD Fiscal Year Work Plan and Budget

15 Introduction Taxpayer Accountability Citizens have many statutory points of entry regarding WMD business. There is a variety of state requirements for public participation as follows: WMDs must hold a public hearing to adopt the tentative and final budgets. The hearings must be properly noticed (s , and F.S.). All Governing Board activities are subject to the Florida Sunshine Law (Chapter 286, F.S.) The WMDs have specific notification procedures for Governing Board and other public meetings (Chapters 119, 120, and 286, F.S.) The WMDs are required to provide public information programs (s , (4), 373,103(5), (1), (4), (5), , F.S.) Citizens have the right to challenge existing or proposed district rules and permits. Citizens can request to receive notification of all rule changes or proposed permits in specific areas (Parts I, II, III and IV of Chapter 373, F.S.) User Guide to the Annual Work Plan and Budget Document The Annual Work Plan and Budget is intended to be a financial plan and operation guide for District staff as well as a communication device for the interested public on the District s financial matters. The Annual Work Plan and Budget is also a policy document that reflects direction provided in long-term plans from the Governing Board in the District s mission statement, core missions, near term focus and major initiatives. The Work Plan and Budget is divided in six sections, which are briefly described below. Introduction The Introduction section includes a budget message from the Executive Director to the Governing Board and residents of the District. In addition, this section provides an overview of the District and a brief history of water management districts in Florida. Readers can also find information on District organization and its functions and responsibilities in this section. Budget Summary The Budget Summary section provides an overview of District budget, personnel, millage rate, revenues, and expenditures at Districtwide and EOG program level. These summaries give both policy makers and the public a glance of the District s financial plan for the coming fiscal year. EOG Program Budget Summary This section provides work plan and budget summary for each of the six Executive off of Governor (EOG) programs as defined in s , F.S. 1.0 Water Resources Planning and Monitoring 2.0 Acquisition, Restoration, and Public Works 3.0 Operation and Maintenance of Lands and Works 4.0 Regulation 5.0 Outreach 6.0 District Management and Administration The intended readers for this section are District staff and the public. Readers will find useful summary information including a program at a glance, program priorities, key performance measures, three-year revenues, expenditures, and personnel comparison tables as well as budget variance explanations. SJRWMD Fiscal Year Work Plan and Budget 9

16 Introduction Financial Policies and Guidelines This section contains financial principles, guidelines, and methodologies used to develop the annual work plan and budget. It includes the District s financial and budgetary policies, budget guidelines and process, and budget development calendar. It also provides a description of funds, revenue assumptions and trends, an analysis of fund balance, and a debt summary. Work Plan and Budget by District Program This section provides detailed work plan and budget at the District program activity level. To implement its annual work plan and budget, the District established various programs that roll up to the six statutory programs. The intended users of this section are District staff. Each work plan and budget provides a program description, changes and trends, project descriptions, and justifications. In addition, the line item budget for the projects is included. Finally, each program has a three-year budget comparison (Actual, Amended, and Adopted). Linkages to Long-term Plans The Linkages to Long-term Plans section includes a graphical depiction of the linkage between the Annual Work Plan and Budget process with other long-term plans. Three long-term plans are summarized, including the Annual Strategic Plan, Water Resource Development Work Program Plan, and Five-Year Capital Improvements Plan. Appendices This section includes additional information that helps readers understand the District s Annual Work Plan and Budget. This includes: 1) List of budget-related reports that provide the reader additional information on the District s budget and finance 2) Fast facts about the District 3) Revenue related information that helps the reader assess the District s most significant revenue sources, the property tax 4) Demographic and economic information that helps the reader understand the environment within which the District s financial activities take place 5) Operating information that helps the reader understand how the information in the District s annual budget relates to the services the District provides and the activities it performs 6) Terms and acronyms used throughout the document 10 SJRWMD Fiscal Year Work Plan and Budget

17 Section II Red mangrove roots in Stuart by Nanette Notestein Budget Summary

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19 Budget Summary Table of Contents District Major Budget Objectives and Priorities District Personnel District Millage Rate District Revenues District Expenditures Carryover Encumbrances Reserves and Designations Tables Table 1. Three-year personnel comparison by EOG program Table 2. Three-year revenues comparison by funding source Table 3. Summary of funds by funding source Table 4. Three-year expenditures comparison by EOG program Table 5. Summary of funds by EOG expenditure program Table 6. Two-year expenditure variances by EOG and District program Table 7. FY Expenditures by fund and program Table 8. Projected reserves and designations by September 30, Figures Figure 4. Ad valorem tax for selected home values Figure 5. FY revenues by funding source Figure 6. History of District s ad valorem revenue since FY Figure 7. FY District expenditures by EOG program Figure 8. FY expenditures by spending category Figure 9. Changes in carryover encumbrances SJRWMD Fiscal Year Work Plan and Budget 13

20 Budget Summary District Major Budget Objectives and Priorities The FY budget has been prepared based on the following: Statutory responsibilities Guidance from the EOG Guidance from DEP Governing Board priorities Statutory Responsibilities The final budget allocates funds for the below statutory mandates: Water supply assessments and regional water supply planning (Section , F.S.) Water resource development and water supply development, including a 5-year water resource development work program (sections and (6)(a)4, F.S.) MFLs (Section , F.S.) Guidance from the EOG The final budget takes into consideration the following guidance from the EOG: Continue with consistency efforts and with the refinement of a common set of performance metrics Review existing contracts and lease agreements to seek price concessions Guidance from DEP The final budget is organized and structured based upon direction from DEP. Focus is on the District s core mission areas and protection of Florida s water resources. Governing Board Priorities At the December 11, 2012, Governing Board meeting, the Board approved the following goals for calendar year 2013 (in addition to the above-referenced statutory responsibilities): Allocate at least 10% of the operating budget for capital and cooperative projects Restructure the finance, accounting and support operations Prepare a manpower development strategy Consistent with the District s Strategic Plan ( ), the below initiatives shall be undertaken and/or completed over the next five years o Central Florida Water Initiative o North Florida Regional Water Supply Partnership o Springs protection o Minimum flows and levels prevention and recovery o Flood protection levee/structure rehabilitation o Upper St. Johns River Basin restoration o Middle and Lower St. Johns River water quality improvement o Lake Apopka and Upper Ocklawaha River Basin restoration and lake level management o Land management enhancement o Indian River Lagoon protection District Personnel The FY Budget includes full-time equivalent positions (FTEs), which represents a 0.5% reduction from the FY level. This level of personnel is comparable to the number of FTEs in FY (588.0 FTEs). Table 1 below provides a three-year personnel comparison by EOG program. 14 SJRWMD Fiscal Year Work Plan and Budget

21 Table 1. Three-year personnel comparison by EOG program (Authorized positions only) EOG Program Actual Amended Adopted Variance Amount Variance Percentage Water Resources Planning and Monitoring % Acquisition, Restoration and Public Works % Operation and Maintenance of Lands and Works % Regulation (4.60) -2.9% Outreach % District Management and Administration (9.90) -9.3% Total (3.00) -0.5% Personnel Highlights and Explanation of Variances For FY , the District will reduce its budgeted FTEs by 3 to as part of the District s effort to be more efficient. It is worth noting that this level of personnel is almost same as the number of FTEs in FY (588.0 FTEs). In addition, the District has made internal adjustment and redirections in order to focus on the District s core missions with limited resources. District programs that will lose or gain more than 1.0 FTEs in the new fiscal year are summarized below. District Programs Losing FTEs The Conservation and Demand Management program lost 1.15 FTEs to Water Supply and Water Use Data Management programs due to reduced funding. Land Management lost 1.0 FTE to the Water Resource Information program as one vacant Land Management Specialist position will not be replaced. Environmental Resource Permitting (ERP) program lost 25.1 FTEs to the Consumptive Use Permitting and Regulatory Support programs. The reduction in ERP s FTEs reflects a shift in permitting workload among regulatory programs. The Procurement / Contract Administration program transferred out 6.0 FTEs Services to other divisions to directly assist division staff with procurement activities. The Technology and Information Service program reduced 5.3 FTEs due to a new budgeting practice that charges its FTEs to individual programs that directly benefit from the services. District Programs Gaining FTEs The Water Resource Information program gained 6.7 FTEs through internal transfers from other programs for expected increases in field data collection work. The Water Resource Development Projects program gained 1 FTE from the Water Supply Planning and Minimum Flows and Levels programs due to increased workload. The Surface Water Projects Administration and Cross-Basin Projects program added 3.05 FTEs through minor workload adjustments. The Works program gained 1.2 FTEs through transfers from the Land Acquisition and Facilities Management programs. The Operations and Maintenance Support program added 2.0 FTEs from the Executive Directions program due to transfers. Consumptive Use Permitting (CUP) program gained 10.0 FTEs. All of the new FTEs are from the Environmental Resource Permitting (ERP) program as a result of a shift in permitting workload between these two major regulatory programs. The Regulatory Support program gained 11.5 FTEs, which are primarily from the CUP and ERP programs SJRWMD Fiscal Year Work Plan and Budget 15

22 Budget Summary District Millage Rate Senate Bill 2142 (adopted in the 2011 legislative session) capped the District s ad valorem revenue at $85.36 million in FY The cap resulted in a reduction of the District s ad valorem revenue by $25.53 million, or 23%. The District adopted a millage rate of for FY Although the Legislature removed the ad valorem revenue cap during its 2012 session, the District maintained its millage rate for FY and further reduced the millage rate to for FY With a millage rate of , a property owner with a homesteaded property assessed at $200,000, the annual tax paid to the District will be $49.25, or a reduction of $0.45 over the FY tax paid. Figure 4 below provides additional examples of the amount of ad valorem tax due to the District based on different property values. The FY millage rate is the same as the estimated rolled back rate of , and it represents less than half of the estimated majority vote maximum millage rate of in FY The rolled back rate is defined in s (1), F.S., as the rate that equals to prior year tax revenues divided by current year total taxable values less allowances for new construction, plus additions to the tax roll minus deletions to the tax roll. The rolled-back rate, if levied, represents "no tax increase" from the prior year. The majority vote maximum allowable millage rate is defined in s (5), F.S., as the rolled-back rate multiplied by the previous year s Florida per capita personal income that may be levied by a majority vote. The majority vote maximum millage rate links the District s growth to per capita personal income growth. Figure 4. Ad valorem tax for selected home values District Revenues The District receives revenues from a variety of sources. Figure 5 presents the FY revenue by major funding source. The largest revenue source is recurring revenues from District generated sources (61.8%), including ad valorem taxes and other sources such as permits, land management revenues and miscellaneous revenues. The other revenue sources, local, state and federal, represent 19.3% of the District s total revenues in FY It is worth noting that as the ad valorem revenues and state revenues have been decreasing in recent years, the use of Fund Balance (18.9%) is playing a more important role in completing major projects and initiatives. Figure 5. FY revenues by funding source 16 SJRWMD Fiscal Year Work Plan and Budget

23 in $ millions Revenue Highlights and Explanation of Variances In developing the annual work plan and budget, the adopted budget is compared to the prior two fiscal years budgets. Table 2 below presents a three-year revenue comparison. A summary follows to explain the variances between the FY Amended Budget and the FY Adopted Budget by funding source. Table 2. Three-year revenues comparison by funding source Revenue Source Actual Expenditures Amended Adopted Variance Amount Variance Percentage Ad valorem taxes $82,083,164 $80,080,790 $80,597,689 $516, % Other District sources 4,124,281 3,144,326 3,177,500 33, % Local 94, , , , % State 18,358,377 23,975,852 24,053,010 77, % Federal 1,813,621 2,173,629 1,553,619 (620,010) -28.5% Fund Balance 3,265,112 20,919,105 25,559,882 4,640, % Total $109,739,320 $130,758,384 $135,551,875 $4,793, % District Sources Ad Valorem Tax The projected ad valorem revenue for FY is $80.6 million, which represents a district-wide average 0.6% increase over FY The increase in ad valorem tax revenues is solely due to additional tax revenue from new construction in the 18 county area of the District. Figure 6 shows that the District s ad valorem revenue for FY ranks the second lowest in the last ten years due to several reductions in millage rates in recent years. Other District Sources Other District revenue sources for FY total $3.18 million. This represents a small increase over the FY Amended Budget. Other District sources include forecasted new revenues from permit fees, interest earnings, land management revenues, sale of fixed assets and other miscellaneous revenues. The increase in these miscellaneous District revenue sources reflect increases in permitting activities and projected investment income FY 04 FY 05 FY 06 FY 07 FY 08 FY 09 FY 10 FY 11 FY 12 FY 13 FY 14 Figure 6. Ten-year history of District s ad valorem revenue SJRWMD Fiscal Year Work Plan and Budget 17

24 Budget Summary Local Sources The Adopted Budget includes $0.61 million from local sources. The local sources are partnerships and cost share efforts with other local governments, including water management districts, to fund the Wheeler Grove Stormwater Park ($400,000) and surface water quality monitoring activities ($198,456). State Sources The total state funding in the budget is $24.05 million, which is virtually the same as the FY Amended Budget. The major contributors to the state revenues in FY include: Water Management Lands Trust Fund (WMLTF): Since FY , the District has been appropriated funds to pay its annual debt service payment obligation. The total FY budget for this funding source is $6,518,663. Ecosystem Management Trust Fund (EMTF): The FY budget includes $4,610,323 of EMTF funding from prior fiscal years appropriations, which will be used to support several surface water projects. Florida Department of Transportation (FDOT): The FY budget includes $1,389,237 fund the District s FDOT Mitigation Program and miscellaneous mitigation activities. State General Revenues: The District is anticipated to spend $6.7 million state appropriations in FY to fund 7 restoration and water resource development projects, including $2.6 million for West Volusia Water Suppliers Reclaimed Water Transmission, $1.25 million for Gizzard Shad Harvesting, and $1.1 million for Tri-County Agriculture Area Nutrition Reduction-Masters projects. Federal Sources Funding from federal sources for FY will be $1.55 million, which is a reduction of 28.5% over the FY funding level. The three major federal revenue sources included in the FY budget include U.S. Environmental Protection Agency (EPA); federal funding granted to DEP; and National Oceanic and Atmospheric Administration (NOAA). EPA ($692,586) and NOAA ($250,000) funds will primarily support activities in the Indian River Lagoon as part of the Indian River Lagoon National Estuary Program. Federal funds through DEP include $314,633 for surface water quality monitoring and $219,000 for a wetland restoration rehabilitation project. Fund Balance The District has accumulated resources (fund balance) over the past fiscal years and is utilizing those resources to complete major restoration projects such as Fellsmere Water Management Area and C-1 Rediversion. The FY use of Fund Balance ($25.56 million) reflects a 22.2% over the FY funding level. Major projects that will use Fund Balance include Water Well Construction Services ($1 million), Algal Bloom Investigation ($1.39 million), Springs Protection Initiative ($1.32 million), City of Jacksonville Reclaimed Water Project at NAS-JAX ($1.48 million), City of Altamonte Springs Stormwater project ($1.31 million), City of Apopka NSRA Stormwater Treatment Plan, C-1 Rediversion ($4.37 million), and Fellsmere Water Management Area ($5.34 million). 18 SJRWMD Fiscal Year Work Plan and Budget

25 Budget Summary Revenues by Funds In addition to the General Fund, the District s budget includes Special Revenue, Debt Service and Capital Projects Funds. Table 3 below summarizes revenues and expenditures by fund for the FY budget. Table 3. Summary of funds by funding source General Fund Special Revenue Debt Service Fund Other Capital Projects Fund FY Total Fund Balance $ 11,396,377 $ 3,610,172 $ 10,553,333 $ 25,559,882 Estimated Revenues Ad Valorem Taxes Millage per $1, Ad Valorem Taxes $ 80,597,689 $ 80,597,689 District Sources Interest on Investments $ 1,100,000 $ 1,100,000 Regulatory Permits 977, ,500 Land Management Revenue 1,100,000 1,100,000 Total District Sources $ 2,077,500 $ 1,100,000 $ - $ - $ 3,177,500 Local Sources Cities and Counties $ 400,000 $ 400,000 Water Management Districts 203, ,456 Other Local 6,719 6,719 Total Other Local Sources $ - $ 610,175 $ - $ - $ 610,175 State Sources Florida Department of Environmental Protection 2,397,100 2,397,100 Specific Appropriation 6,700,000 6,700,000 Ecosystems Management Trust 4,610,323 4,610,323 Water Protection & Sustainability Trust Fund - AWS 1,908,372 1,908,372 Water Management Lands Trust Fund 6,518,663 6,518,663 Federal Through State - Other State Agencies 1,918,552 1,918,552 Total State Sources $ - $ 17,534,347 $ 6,518,663 $ - $ 24,053,010 Federal Sources Environmental Protection Agency - EPA $ 692,586 $ 692,586 Other Federal 861, ,033 Total Federal Sources $ 1,553,619 $ 1,553,619 Total Estimated Revenues $ 82,675,189 $ 20,798,141 $ 6,518,663 $ - $ 109,991,993 Total Source of Funds (Fund Balance + Revenues) $ 94,071,566 $ 24,408,313 $ 6,518,663 $ 10,553,333 $ 135,551,875 Estimated Expenditures Water Reources Planning and Monitoring $ 16,177,783 $ 557,811 $ 16,735,594 Acquisition, Restoration and Public Works 29,768,066 19,962,803 6,518,663 10,553,333 $ 66,802,865 Operation and Maintenance of Lands and Works 15,844,172 3,874,330 $ 19,718,502 Regulation 14,097,616 6,719 $ 14,104,335 Outreach 1,074,091 $ 1,074,091 District Management and Administration 17,109,838 6,650 $ 17,116,488 Total Expenditures $ 94,071,566 $ 24,408,313 $ 6,518,663 $ 10,553,333 $ 135,551,875 SJRWMD Fiscal Year Work Plan and Budget 19

26 Budget Summary District Expenditures The District s expenditures are summarized by six major program categories that follow the EOG standard budget format for the water management districts. Of the total budget of $ million in FY , Figure 7 shows that 49.3% of the District expenditures are in the Acquisition, Restoration, and Public Works program. The District Management and Administration program budget is 12.6% of the total budget, when calculating the District Management and Administration program expenditures in the standard format. After applying the EOG prescribed cross-charging methodologies, this program s expenses only account for 8.5% of the total budget. Operation and Maintenance of Lands and Works 14.5% Outreach 0.8% Regulation 10.4% District Management and Administration 12.6% Water Resources Planning and Monitoring 12.3% Acquisition, Restoration and Public Works 49.3% Figure 7. FY expenditures by EOG program Operating Expenses 10.6% Salaries & Benefits 38.2% Fixed Capital Outlay 9.6% Operating Capital Outlay 0.7% Debt Service 4.8% Other Personal Services 15.3% Cooperative Funding 20.8% By examining the expenditure by category, Figure 8 shows the major expenditure category is for salaries and benefits. Funding for fixed capital outlay and cooperative funding combined represent 20.8% of the total budget. In the past, cooperative funding accounted for nearly half of the total budget (48.2% in FY ). The large decrease in cooperative funding in the FY budget is partly due to the District s new budgeting process. The new process includes only anticipated actual expenditures in the budget. In prior fiscal years, anticipated expenditures and the total outstanding contractual commitments (encumbrances) were included. The previous process resulted in large budget to actual variances, reflected much higher budgets in both cooperative funding, and fixed capital outlay categories, which include long-term, multi-year commitments. Figure 8. FY expenditures by spending category Expenditure Highlights and Explanation of Variances The District s FY budget totals $ million, which is 3.7% higher than FY Amended Budget. From the historical perspective, the FY budget is comparable to the FY budget, which totaled $ million. Similar to revenue highlights, the proposed FY expenditures are compared to the prior two years Actual Expenditures and Amended Budget. Tables 4 and 5 on the next page provide a summary of three-year expenditures by EOG Program and a summary of expenditures 20 SJRWMD Fiscal Year Work Plan and Budget

27 Budget Summary by fund and EOG program for FY Explanations are provided for programs that have significant variances. For a summary of the two-year expenditure variances by District program, please see Table 6 on Page 24. Table 4. Three-year expenditures comparison by EOG program EOG Program Actual Amended Adopted Variance Amount Variance Percentage Water Resources Planning and Monitoring $11,870,468 $15,421,581 $16,735,594 $1,314, % Acquisition, Restoration and Public Works 49,476,257 59,303,359 66,802,868 7,499, % Operation and Maintenance of Lands and Works 15,854,688 20,973,119 19,718,502 (1,254,617) -6.0% Regulation 13,311,974 15,016,989 14,104,335 (912,654) -6.1% Outreach 935,412 1,106,009 1,074,091 (31,918) -2.9% District Management and Administration 18,561,055 18,937,327 17,116,485 (1,820,842) -9.6% Total $110,009,855 $130,758,384 $135,551,875 $4,793, % Table 5. Summary of funds by EOG expenditure program EOG Program General Fund Special Revenue Fund Debt Service Funds Capital Projects Funds Water Resources Planning and Monitoring $16,177,783 $557,811 $- $- $16,735,594 Acquisition, Restoration and Public Works 29,768,066 19,962,803 6,518,663 10,553,333 66,802,865 Operation and Maintenance of Lands & Works 15,844,172 3,874, ,718,502 Regulation 14,097,616 6, ,104,335 Outreach 1,074, ,074,091 District Management and Administration 17,109,838 6, ,116,488 Total $94,071,566 $24,408,313 $6,518,663 $10,553,333 $135,551,875 Water Resources Planning and Monitoring The FY budget total for this program is $16.74 million, which is $1.31 million more than the FY Amended Budget. Programs with more than a 5% variance include: The Water Supply Planning s budget will increase by 15% ($448,357) in FY The increase is largely attributed to a $400,000 water resource development related capital improvement project. The budget for the Water Use Data Management program will see a 10.2% reduction in FY The area most affected by the reduction is in salaries and benefits ($15,120) as the program slightly reduced its FTEs by 0.05 to For FY , the Water Resource Information program budget will increase by $628,309 or 8.5%. The categories having the most increases include salaries and benefits ($612,169) due to an additional 6.7 FTEs to handle the projected workload increase in field data collection. Another significant increase ($412,796) is for data collection and analysis services under contracted services, which is also the result of the increased workload in field data collection. To offset these increases, the program reduced its field equipment budget by $464,000. Geographic Information System Development District program s FY budget will increase by almost $240,000. The increase is primarily due to the use of consultant services ($176,400) to update the District s land use maps that occur every five years. In addition, salaries and benefits will also increase by $62,570 to fund 0.45 additional FTEs. Total SJRWMD Fiscal Year Work Plan and Budget 21

28 Budget Summary Acquisition, Restoration and Public Works The FY budget for this program area is slightly over $66.8 million or 12.6% more than FY Programs with more than a 5% variance include: The Land Acquisition program s budget will be reduced from $11.82 million in FY to $7.29 million in FY , a 38.3% reduction. The majority of the budget variance will be in fixed capital outlay as there has not been any new revenue appropriated for major land acquisitions. The Water Resource Development Projects program's FY budget will see a 121.5%, or $5.88 million increase. The large increase is in the area of cooperative funding ($5.66 million) for MFL prevention-recovery strategy projects that includes carry over encumbrances from prior years and new cooperative projects. Water Protection and Sustainability (WP&S) Alternative Water Supply (AWS) program s FY budget includes a $2.97 million increase to complete three AWS projects with state trust fund and District matching funds. The budget also includes $0.5 million in engineering and geotech services for the Taylor Creek Reservoir Water Supply Project. The Conservation and Demand Management program's FY budget is $570,148, which is a $1.06 million reduction compared to the FY Amended Budget. The reduction is primarily in cooperative funding projects ($965,916) due to reduced District funding for this program. In comparison with FY , the overall budget for Surface Water Projects Program has a 10.9 % increase in FY A small increase in salaries and benefits is due to a net gain of 3.05 FTEs through minor internal adjustments. The contracted services budget will have a 39.8% or $2.03 million increase. The increase in contracted services expenditures occurs chiefly in scientific research and analysis services ($2.82 million). Due to reduced construction activities for the Fellsmere Water Management Area project, there is a $4.66 million reduction in capital outlay expenditures. Cooperative funding projects will increase by $6.6 million, as the District increases its use of fund balance to support projects that will improve the water quality in the District s surface water basins. There are no new planned construction projects in FY resulting in the Facilities Construction program variance in comparison to FY , which had a budget for a small construction project that was completed. Operation and Maintenance of Lands and Works The FY program budget is $19.72 million, which is 6% lower than FY District programs with more than a 5% variance are summarized below: The Facilities Management program s budget for FY has an 8.4% ($389,936) reduction over its FY funding level. The program reduced its fixed capital outlay budget by $344,500 due to fewer building construction activities. Another noticeable reduction ($64,600) is in the rental of building and property category due to expected lower office lease payments. The Emergency Management program's budget for FY will see a 64.2% increase. The increase is primarily due to a computer technology service charge ($66,462) that was previously budgeted under the Technology and Information Services program for the District s satellite phone services and the First Call emergency response services. Environment Management program's budget for FY has a 15.3% reduction. The reduction is primarily due to a $10,831decrease in hazardous and/or industrial waste disposal on District lands in the new fiscal year. The Operation and Maintenance Support program's budget for FY shows a 10.6% increase over its FY funding level. The majority of the increase ($55,458) is from salaries and benefits due an internal transfer of 2.0 FTEs from the Executive Direction program. 22 SJRWMD Fiscal Year Work Plan and Budget

29 Budget Summary The Fleet program's FY budget will decrease by $1.17 million, or (25.8%). The majority of the reduction is in operating capital outlay ($1.07 million) due to fewer replacement vehicles and heavy equipment purchases in FY Regulation The proposed program budget of $14.1 million is $0.91 million or 6.1% less than FY Three out of the four District programs under the Regulation program have a variance greater that 5%, including: Consumptive Use Permitting program s FY budget will see a 24.3% increase. The increase is primarily in salaries and benefits as the program gains 10.0 FTEs. All of the new FTEs are from the ERP program as a result of a shift in permitting workload between these two major regulatory programs. Water Well Construction Permitting program s FY budget will decrease by 5.1%, solely attributed to a reduction in salaries and benefits. Environmental Resource Permitting program s FY budget will see a 24% reduction. The reduction is primarily in salaries and benefits, as the program will transfer 25.1 FTEs to the CUP and Regulatory Support programs. The reduction in FTEs reflects a shift in permitting workload among the regulatory programs. Outreach The Budget in the District s Outreach program has a 2.9% reduction largely due to a $43,442 decrease in printing and reproduction services. District Management and Administration The FY District Management and Administration Program budget is $1.82 million or 9.6% less than FY Of the nine District programs within this EOG program, seven have variances over 5%. The Inspector General program s FY budget will see a 9.8% increase, which is primarily in retirement benefits. The Administrative Support program's overall budget will increase by 13%. The majority of the increase ($425,000) is from the transfer of the District s Risk Management function from the Human Resource program to the Administrative Support program. The Procurement program budget in FY will see a 44.9% reduction, which is primarily in salaries and benefits ($467,526) due to the internal transfer of 6.0 FTEs to various programs to align these job responsibilities with the programs receiving the benefits. The Human Resources program adopted budget will be $14.6% higher than the FY Amended Budget. The majority of the increase is in the area of salaries and benefits. In the adopted budget, the planned salary increases under Pay for Performance ($773,998) is budgeted under this program as a placeholder. When the new fiscal years starts and the actual salaries increases by employee are identified, a budget transfer will move the budget to the appropriate programs. After the transfer, the Human Resources program budget will be lower than the FY Amended Budget. The Telecommunications program budget will decrease by 5.8% in FY due to expected reductions in Cellular Telephone usages ($193,047) and the landline services ($105,468). In comparison to FY Amended Budget, the Information Technology program budget for FY will have a $1.46 million or 27% reduction. The majority of the reduction (52%) is in the area of contracted services. The reduction is primarily due to a new budgeting practice that directly charges end user programs for the goods and services they receive instead of the previous practice of charging these expenditures solely to this program. Similarly, salaries and benefits budget have a 15.5% reduction as FTEs are being budgeted to individual programs that directly benefit from the use these FTEs instead of under the Information Technology program. SJRWMD Fiscal Year Work Plan and Budget 23

30 Budget Summary A $0.5 million decrease in the property appraisers and tax collectors commissions is due to the projected decreases in county property tax collection expenses in the coming fiscal year. Table 6 below provides a comparison of FY Amended Budget and FY Adopted Budget by District program to show differences in both dollar amount and percentage. Table 6. Two-year expenditure variances by EOG and District program FY Amended FY Adopted $ Amount Program Difference % Change Water Supply Planning $2,992,443 $3,440,800 $448, % Groundwater Resource Assessment 2,532,756 2,538,783 6, % Water Use Data Management 229, ,770 (23,470) -10.2% Minimum Flows and Levels 1,209,869 1,222,808 12, % Water Resources Information 7,431,649 8,059, , % Geographic Information Systems Development 422, , , % Technical assistance 603, ,284 4, % Water Resources Planning and Monitoring $15,421,581 $16,735,594 $1,314, % Land Acquisition 11,820,309 7,293,998 (4,526,311) -38.3% Water Resource Development Projects 4,837,803 10,717,831 5,880, % Water Protection and Sustainability - AWS 880,288 3,854,185 2,973, % Conservation and Demand Management 1,631, ,148 (1,061,359) -65.1% Surface Water Projects 39,864,282 44,195,369 4,331, % FDOT Mitigation 169, ,337 2, % Facilities Construction 100,000 (100,000) 100.0% Acquisition, Restoration and Public Works $59,303,359 $66,802,868 $7,499, % Land Management $4,438,313 $ 4,504,884 $66, % Works - Structures & Levees O&M 4,261,973 4,303,198 41, % Facilities Management 4,626,403 4,236,467 (389,936) -8.4% Invasive Plant Management 2,434,181 2,548, , % Emergency Management 67, ,619 43, % Environmental Management 92,930 78,709 (14,221) -15.3% Operations and Maintenance Support 514, ,221 54, % Fleet Services 4,537,360 3,366,484 (1,170,876) -25.8% Operation and Maintenance of Lands and Works $20,973,119 $19,718,502 $(1,254,617) -6.0% Consumptive Use Permitting $3,737,307 $4,646,378 $909, % Water Well Construction Permitting 235, ,756 (12,069) -5.1% Environmental Resource and SW Permitting 7,614,110 5,788,491 (1,825,619) -24.0% Regulatory Support 3,429,747 3,445,710 15, % Regulation $15,016,989 $14,104,335 $(912,654) -6.1% Outreach - Public Information $1,106,009 $1,074,091 $(31,918) -2.9% Outreach $1,106,009 $1,074,091 $(31,918) -2.9% Executive Direction $1,343,425 $1,313,797 $(29,628) -2.2% General Counsel 2,373,853 2,401,582 27, % Inspector General 158, ,538 15, % Administrative Support 2,521,099 2,848, , % Procurement 1,061, ,955 (476,976) -44.9% Human Resources 2,296,212 2,630, , % Communication (Telecommunications) 1,088,784 1,026,003 (62,781) -5.8% Technology and Information Services 5,393,105 3,936,931 (1,456,174) -27.0% 24 SJRWMD Fiscal Year Work Plan and Budget

31 Budget Summary Program FY Amended FY Adopted $ Amount Difference % Change Property Appraisers and Tax Collectors 2,700,000 2,200,000 (500,000) -18.5% District Management and Administration $18,937,327 $17,116,485 $(1,820,842) -9.6% Total $130,758,384 $135,551,875 $4,793, % The District s budget consists of the General Fund, Special Revenue Funds, Debt Service Fund, and Capital Projects Fund. Table 7 below summarizes expenditure by fund and District program for the FY budget. For reporting purposes, the District aggregates its Special Revenue Funds into one fund thereby reducing 12 individual funds into four. Table 7. FY Expenditures by fund and program Special Debt Capital FY Program General Fund Revenue Service Projects Adopted Water Supply Planning $3,322,344 $118,456 $3,440,800 Groundwater Resource Assessment 2,538,783 2,538,783 Water Use Data Management 205, ,770 Minimum Flows and Levels 1,222,808 1,222,808 Water Resources Information 7,620, ,355 8,059,958 Geographic Information Systems Development 659, ,191 Technical Assistance 608, ,284 Water Resources Planning and Monitoring 16,177, ,811 16,735,594 Land Acquisition 775,335 6,518,663 7,293,998 Water Resource Development Projects 9,135,654 1,582,177 10,717,831 Water Protection and Sustainability - AWS 37,441 3,816,744 3,854,185 Conservation and Demand Management 570, ,148 Surface Water Projects Support 19,249,488 14,392,545 10,553,333 44,195,366 FDOT Mitigation 171, ,337 Facilities Construction - Acquisition, Restoration and Public Works 29,768,066 19,962,803 6,518,663 10,553,333 66,802,865 Land Management 2,426,554 2,078,330 4,504,884 Works - Structures & Levees O&M 4,303,198 4,303,198 Facilities Management 4,236,467 4,236,467 Invasive Plant Management 752,920 1,796,000 2,548,920 Emergency Management 110, ,619 Environmental Management 78,709 78,709 Operations and Maintenance Support 569, ,221 Fleet Services 3,366,484 3,366,484 O&M of Lands and Works 15,844,172 3,874,330 19,718,502 Consumptive Use Permitting 4,646,378 4,646,378 Water Well Construction Permitting 223, ,756 Environmental Resource and SW Permitting 5,781,772 6,719 5,788,491 Resource Management Regulatory Support 3,445,710 3,445,710 Regulation 14,097,616 6,719 14,104,335 Outreach - Public Information 1,074,091 1,074,091 Outreach 1,074,091 1,074,091 SJRWMD Fiscal Year Work Plan and Budget 25

32 in $millions Budget Summary Special Debt Capital FY Program General Fund Revenue Service Projects Adopted Executive Direction 1,313,797 1,313,797 General Counsel 2,401,582 2,401,582 Inspector General 174, ,538 Administrative Support 2,848,007 2,848,007 Human Resources 2,630,675 2,630,675 Communication (Telecommunications) 1,024,353 1,650 1,026,003 Procurement / Contract Administration 584, ,955 Technology and Information Services 3,931,931 5,000 3,936,931 Property Appraisers and Tax Collectors 2,200,000 2,200,000 District Management and Administration 17,109,838 6,650 17,116,488 Total $94,071,566 $24,408,313 $6,518,663 $10,553,333 $135,551,875 Carryover Encumbrances Since FY , the annual budget only includes amounts projected to be expended during the fiscal year resulting in a budget that more closely matches anticipated expenditures. Prior to this time, the District s budget included both new funding of projects and activities as well as funding to support outstanding commitments (also known as encumbrances) for multiyear capital and cooperative projects. The previous practice inflated the budget and reflected figures much higher than could be expended in one year and resulted in large budget to actual variances. Understanding that unforeseen circumstances will result in variances between annual actual and projected expenditures on long-term commitments, staff expects carryover encumbrances (outstanding obligations at the end of the fiscal year that will be re-appropriated in the subsequent fiscal year) will be between $3 million and $5 million Figure 9. Changes in carryover encumbrances The FY Adopted Budget does not include any forecasted carryover encumbrance amounts. Through mid-november 2013, invoices related to the purchase of goods and services in FY will be paid and the re-appropriation amount will be known. Staff estimates the FY carryover encumbrance amount will be approximately $4.7 million. Figure 9 shows the changes in carryover encumbrances over a 5- year period. 26 SJRWMD Fiscal Year Work Plan and Budget

33 Budget Summary Reserves and Designations In addition to the budgeted expenditures, the District has reserves and designations in various fund balances to fund long-term capital and cooperative funding projects, to support the District s debt service commitment, and to provide an economic stabilization fund. Table 8 below shows that the District will have $160.8 million in projected reserves and designations by the end of FY Table 8. Projected reserves and designations by September 30, 2014 General Fund Special Revenue Debt Other Water Service Protection & Funds Sustainability Other Capital Projects Funds Total All Funds Nonspendable $415,068 $- $- $- $- $415,068 Legal Restrictions - 13,002,129 11,487,187 6,454,533-30,943,849 Committed for: Economic Stabilization Reserve 4,000,000 4,000,000 Potential adverse monetary 2,500,000 2,500,000 judgments and legal fees DW - Land Management / Land - 5,968,200 5,968,200 Acquisition: Central Florida Water Initiative 6,420,000 6,420,000 Flood Protection 3,400,000 3,400,000 Levee/Structure Rehabilitation Indian River Lagoon Protection 10,717,000 10,717,000 Lake Apopka and UORB 3,447,500 3,447,500 Restoration and Lake Level Management Land Management Enhancement 3,400,000 3,400,000 Middle and Lower St. Johns 285, ,014 River Water Quality Improvement Minimum Flows and Levels 2,357,664 2,357,664 Prevention and Recovery North Florida Water Supply 29,616,544 29,616,544 Partnership Springs Protection 5,149,568 5,149,568 Upper St. Johns River Basin 808,661 3,118,339 3,927,000 Restoration Cooperative Projects Funding 32,000,000 32,000,000 Program Assigned for contractual 1,423,721 1,094,300 2,518,021 obligations Unassigned 13,734,587 13,734,587 Total Reserves and Designations $119,675,327 $18,970,329 $11,487,187 $6,454,533 $4,212,639 $160,800,015 SJRWMD Fiscal Year Work Plan and Budget 27

34 Budget Summary 28 SJRWMD Fiscal Year Work Plan and Budget

35 Section III Daybreak in Jensen Beach by Lisa Renee Ludlum EOG Program Budget Summary

36

37 EOG Program Budget Summary Table of Contents Introduction Explanation of Performance Measures Used by the District Water Resources Planning and Monitoring Acquisition, Restoration and Public Works Operation and Maintenance of Lands and Works Regulation Outreach District Management and Administration FY St. Johns River Water Management District performance Measures Tables Table 9. Three-year revenues, expenditures, and personnel for Water Resource Planning and Monitoring Table 10. Three-year revenues, expenditures and personnel for Acquisition, Restoration and Public Works Table 11. Three-year revenues, expenditures, and personnel for Operation and Maintenance of Lands and Works Table 12. Three-year revenues, expenditures, and personnel for Regulation Table 13. Three-year revenues, expenditures, and personnel for Outreach Table 14. Three-year revenues, expenditures, and personnel for District Management and Administration SJRWMD Fiscal Year Work Plan and Budget 31

38 EOG Program Budget Summary Introduction This section contains a summary of annual work plan and budgets for the six statutory, standard format programs (also known as Executive Office of the Governor (EOG) programs) as follows. 1.0 Water Resources Planning and Monitoring 2.0 Acquisition, Restoration, and Public Works 3.0 Operation and Maintenance of Lands and Works 4.0 Regulation 5.0 Outreach 6.0 District Management and Administration To ensure the fiscal accountability of the water management districts, the 2011 Legislature enacted Subsection (5)(a), Florida Statutes (F.S.), which authorizes the EOG and the Legislative Budget Commission (LBC) to disapprove WMD budgets, in whole or in part. The statute also directs the water management districts to submit a tentative budget in a standard format prescribed by the EOG. The EOG s standard format requires the District to report budget information by the six program areas shown above. For each of the six programs, a summary is provided that includes Program at a Glance, FY Program Priorities, Key Program Performance Measures, a three-year budget comparison by revenue source, expenditure category, personnel and an explanation of budget variances. It should be noted that all variance amounts are rounded up to the nearest thousandth in the explanation sections. Explanation of Performance Measures Used by the District The District has two sets of performance measures that gauge both effectiveness (accomplishing what the District intends to accomplish) and efficiency (producing desired results with minimum expense of energy, time, money, and materials). The District began reporting a core set of effectiveness measures to the Florida Department of Environmental Protection (FDEP) in FY as a part of the District Water Management Plan (DWMP) Annual Progress Report. In addition, the five water management districts, the Governor s Office of Policy and Budget, and the FDEP jointly developed a core set of efficiency measures in 2001 for water management-related performance. These measures are considered to be budgetary performance measures (BPMs) and are reported to the EOG as part of the tentative budget submission due August 1 annually. The primary differences between the District s performance measures and those found in a typical local government s budget document are that the District s performance measures are generally high-level, long-term, cross-program, resource-oriented, backward looking, and few in number. As a result, this report provides 30 key performance measures at the EOG program level for the past three fiscal years. Starting in FY , all five WMDs under the directives from the EOG and FDEP began using a new set of performance metrics. These new metrics only have two years data; therefore, only FY data (see pages 49 52) are included in this fiscal year s budget. In addition, the District has proposed some new performance measures and success indicators as part of the new Strategic Plan ( ). Staff is working to combine the state mandated performance metrics and the District s own set of performance measures and success indicators. The revised set of performance measures/metrics will be presented in the FY Work Plan and Budget. 32 SJRWMD Fiscal Year Work Plan and Budget

39 EOG Program Budget Summary Water Resources Planning and Monitoring Program at a Glance The Water Resources Planning and Monitoring Program includes all water management planning, including water supply planning, development of MFLs, and other water resources planning; research, data collection, analysis, and monitoring; and technical assistance (including local and regional plan and program review). The District has seven programs under this EOG program. The combined total program budget for FY is $16.74 million and the program has FTEs. FY Program Priorities Implement the new Springs Protection Initiative that combines regulatory programs, science and projects to bring about long-term springs protection Provide enhanced coordination and participation among many agencies for the Springs Protection Initiative Update the District s Water Supply Plan Develop MFLs prevention and recovery strategies Provide cooperative funding for projects that implement prevention and recovery strategies Table 9. Three-year revenues, expenditures, and personnel for Water Resource Planning and Monitoring District Actual FY Amended FY Adopted FY Variance Amount Variance Percentage Revenues District Sources $11,582,808 $14,550,060 $16,177,783 $1,627, % Local 50, , ,456 (167,886) -45.8% State 76, ,603 0 (336,603) % Federal 161, , , , % Total Revenues $11,870,468 $15,421,581 $16,735,594 $1,314, % Expenditures Salaries and Benefits $8,619,284 $8,946,524 $9,536,208 $589, % Contractual Services 2,176,912 4,539,373 5,318, , % Operating Expenses 843, ,522 1,060,835 79, % Operating Capital Outlay 230, , ,200 25, % Fixed Capital Outlay % SJRWMD Fiscal Year Work Plan and Budget 33

40 EOG Program Budget Summary District Actual FY Amended FY Adopted FY Variance Amount Variance Percentage Interagency Expenditures (Coop. Funding) 0 159,812 0 (159,812) % Debt % Total Expenditures $11,870,468 $15,421,581 $16,735,594 $1,314, % Personnel Full-time Equivalents % Contract/Other % Total Personnel % Changes and Trends The District is collaborating with the Southwest Florida Water Management District (SWFWMD), South Florida Water Management District (SFWMD), United States Geological Survey (USGS) and technical representatives of public water supply utilities on a hydrologic analysis and determination of groundwater availability for the Central Florida Water Initiative (CFWI). The hydrologic assessments and a CFWI regional water supply plan were completed in The District, Suwannee River Water Management District (SRWMD) and DEP are cooperating on the North Florida Regional Water Supply Partnership to ensure the protection of water resources and related natural systems and identification of sustainable water supplies for all reasonable-beneficial uses in north Florida (Alachua, Baker, Bradford, Clay, Columbia, Duval, Flagler, Hamilton, Nassau, Putnam, St. Johns and Union counties). Hydrologic assessments are projected to be completed in 2014; a north Florida regional water supply plan is projected to be completed in In December 2012, the District unveiled a new Springs Protection Initiative that combines regulatory programs, science and projects to bring about long-term springs protection. The initiative will include enhanced coordination and participation among many agencies, including the District, DEP, Department of Agriculture and Consumer Services, Fish and Wildlife Conservation Commission (FWC), Natural Resources Conservation Service within the U.S. Department of Agriculture, Marion County, City of Ocala and SWFWMD. Additional strategic priorities that will be completed during the next five years include an update to the District s Water Supply Plan, development of MFLs prevention and recovery strategies and providing cooperative funding for projects that implement prevention and recovery strategies. Explanations of Revenue, Expenditure, and Personnel Variances Revenues The increase in ad valorem revenues will primarily fund a 6.6% increase in salaries and benefits and a 17.2% increase in contracted services expenditures. The disappearance of state funding is due to an accounting change that classifies the Federal through State funding as a federal source instead of a state source. This also explains the increase in federal funding in the new fiscal year. Expenditures The program budget is an 8.5% ($1.31 million) increase from the amended FY program budget. This is mainly a result of an increase in salaries and benefits primarily associated with a reassignment of FTEs to this program, and advanced data collection equipment in support of the Springs Protection and Indian River Lagoon Protection Initiatives. The biggest increase is in the area of contractual services ($0.78 million) due primarily to 34 SJRWMD Fiscal Year Work Plan and Budget

41 EOG Program Budget Summary increases in data collection and analysis services ($0.41 million) under the Minimum Flows and Levels program and increases in mapping and GIS analytical services ($0.18 million) under the Water Resource Information program. Personnel Overall, this EOG program will gain 6.2 District FTEs through internal transfers. Among the six District programs that will either gain or lose FTEs, five programs have either an increase or decrease of less than 1.0 FTE due to minor workload adjustments. However, the Water Resource Information program will gain 6.7 FTEs through internal transfers from other programs to accommodate expected increases in data collection field work. SJRWMD Fiscal Year Work Plan and Budget 35

42 EOG Program Budget Summary Acquisition, Restoration and Public Works Program at a Glance The Acquisition, Restoration and Public Works Program includes the development and construction of all capital projects (except for those contained in Program 3.0), including water resource development projects, water supply development assistance, water control projects, support and administrative facilities construction, cooperative projects, land acquisition (i.e., Florida Forever program) and the restoration of lands and water bodies. The District has six programs under this EOG program. The combined total program budget for FY is $66.8 million and it supports FTEs. FY Program Priorities Middle and Lower St. Johns River Water Quality Improvement Upper St. Johns River Basin Restoration Springs Protection Lake Apopka and Upper Ocklawaha River Basin Restoration Lake Level Management Indian River Lagoon Protection Table 10. Three-year revenues, expenditures and personnel for Acquisition, Restoration and Public Works Acquisition, Restoration and Public Works Actual FY Amended FY Adopted FY Variance Amount Variance Percentage Revenues District Sources $31,754,641 $33,775,653 42,229,771 $8,454, % Local 0 175, , , % State 16,170,032 24,168,260 23,056,230 (1,112,030) -4.6% Federal 1,551,584 1,183,821 1,116,864 (66,957) -5.7% Total Revenues $49,476,257 $59,303,360 $66,802,865 $7,499, % Expenditures Salaries and Benefits $9,824,990 $10,252,275 $10,626, , % Contractual Services 2,910,264 6,019,500 8,672,799 2,653, % Operating Expenses 3,272, , ,100 97, % Operating Capital Outlay 5,775 30,975 15,000 (15,975) 0.0% Fixed Capital Outlay 15,628,938 21,460,645 12,109,859 (9,350,786) -43.6% Interagency Expenditures (Coop. Funding) 11,316,778 14,424,577 28,163,933 13,739, % 36 SJRWMD Fiscal Year Work Plan and Budget

43 EOG Program Budget Summary Acquisition, Restoration and Public Works Actual FY Amended FY Adopted FY Variance Amount Variance Percentage Debt 6,516,850 6,517,127 6,518,663 1, % Total Expenditures $49,476,257 $59,303,360 $66,802,865 $7,499, % Personnel Full-time Equivalents % Contract/Other % Total Personnel % Changes and Trends Acquisition The District s main goal of buying land has been to protect water resources. In addition, these lands protect plant and wildlife habitat and provide areas for public recreation and environmental education. Much of the funding for land purchases in prior years has come from Florida s Save Our Rivers and Preservation 2000 programs established by the Legislature. In the most recent decade, beginning in 2000, land has been purchased through the Florida Forever program, which has also funded environmental restoration and water resource development. The District actively pursues partnerships with other state agencies, local governments and nonprofit organizations. In fact, most of the District s lands were acquired in cooperation with or are being managed in cooperation with other groups. Currently, emphasis is on implementing the Lands Assessment Implementation Plan that the District s Governing Board approved in December The plan calls for 8% (48,644 acres out of 618,423 acres) of District-owned lands to be designated for donation, sale, surplus or conversion to alternative uses. Land acquisition will be secondary to the implementation of the Lands Assessment Implementation Plan. Restoration and public works Since 1977, the District has continuously worked on one of the most ambitious wetland restoration projects of its kind in the world. The Upper St. Johns River Basin Project, a joint project between the District and U.S. Army Corps of Engineers is restoring more than 160,000 acres of freshwater marshes in Brevard and Indian River counties. Once the project is complete, the District will ensure that the environmental benefits are maximized through a science-based, adaptive approach. Physical and operational modifications will be made as necessary to further improve water quality in the project area and to the downstream reaches of the river. In recent years, the District has relied on its primary revenue source, ad valorem taxes, to fund its restoration projects. In FY , the nine surface water basin activities were consolidated into one program to focus financial resources on projects that are imperative to the District s core mission areas. The strategic initiatives related to this program include Middle and Lower St. Johns River Water Quality Improvement; Upper St. Johns River Basin Restoration; Springs Protection; Lake Apopka and Upper Ocklawaha River Basin Restoration and Lake Level Management; and Indian River Lagoon Protection. Key projects that are underway include: Fellsmere Water Management Area Construction of a 10,000-acre reservoir to treat agricultural discharges prior to entering the St. Johns Water Management Area that will also provide potential for additional water supply and improve wildlife habitat. This is one of the final components of the Upper St. Johns River Basin project, restoring more than 160,000 acres of the St. Johns River headwaters. SJRWMD Fiscal Year Work Plan and Budget 37

44 EOG Program Budget Summary Canal 1/10 Rediversion The project will divert stormwater runoff from Palm Bay to the C-1 Retention Area, where it will be pumped through the Sawgrass Lake Water Management Area for water quality improvement prior to discharging to the St. Johns River. This project benefits the Indian River Lagoon and the Upper St. Johns River Basin Project by treating storm water before it reaches downstream waterways and adding more water to the St. Johns River system. Lake Apopka north shore restoration The project includes long-term restoration of the former farmlands along the north shore of Lake Apopka, including shallow flooding to be consistent with the environmental conditions on the site. Infrastructure such as levees, water control structures and other nutrient control efforts will be needed as part of the restoration work. Water resource and water supply development Since 2005, the District Governing Board has approved $256.4 million in cooperative funding for water resource and water supply development projects with total costs of $767.4 million. In FY , several such projects that expand reclaimed water systems, and therefore the availability of alternative water supplies, were completed in the cities of Ormond Beach, Oviedo, Winter Garden, Winter Springs and Tavares. Additionally, the remainder of the 27 water conservation projects that were awarded cooperative funding ($2.63 million) during the prior two fiscal years are scheduled for completion in FY Explanations of Revenue, Expenditure, and Personnel Variances Revenues The Acquisition, Restoration, and Public Works program s total revenues are 12.6% more than FY A 25% increase in district sources reflects an increased use of fund balances to support a $13.7 million increase in cooperative funding projects. A 127.8% increase in local source revenues is a one-time contribution ($400,000) form Brevard County to fund the Wheeler Grove Stormwater Park project in the Indian River Lagoon. A 4.6% reduction in state funding is due to no new state funding from several state revenue sources including WMLTF and Ecosystem Management Trust Funds for the new fiscal year. A small decrease in federal funding ($66,957) reflects a reduced funding from EPA for the Water Resource Development projects program. Expenditures The FY budget for this program area is a little over $66.8 million or 12.6% more than FY , primarily due to the $13.74 million increase in cooperative funding. Other noticeable variances include: $374,236 in salaries and benefits for 2.9 additional FTEs reassigned from other activities; salary increases for existing staff consistent with the state formula; and fringe benefit increases associated with Florida Retirement System (FRS) and health insurance. A net increase of $2.65 million in contractual services primarily for scientific research and analysis on the Springs Protection Initiative and Indian River Protection Lagoon Initiative A $9.35 million net reduction in fixed capital outlay is reflective of no anticipated land acquisitions and the completion of several projects in FY Personnel Overall, the number of FTEs within this EOG program will increase by 1.7. The following three programs will have either a net change of one FTE and over: The Conservation and Demand Management program lost 1.15 FTEs to Water Supply and Water Use Data Management programs due to reduced funding. The Works program gained 1.2 FTEs through transfers from the Land Acquisition and Facilities Management programs. The Water Resource Development Projects program gains 1.0 FTE from the Water Supply Planning and Minimum Flows and Levels programs due to an increased workload. 38 SJRWMD Fiscal Year Work Plan and Budget

45 EOG Program Budget Summary The Surface Water Projects Administration and Cross-Basin Projects program add 3.05 FTEs due to workload adjustments. SJRWMD Fiscal Year Work Plan and Budget 39

46 EOG Program Budget Summary Operation and Maintenance of Lands and Works Program at a Glance The Operation and Maintenance of Lands and Works Program includes all operation and maintenance of facilities, flood control and water supply structures, lands and other works authorized by Chapter 373, F.S. The District has eight programs under this EOG program. The program has a combined total budget of $19.72 million and FTEs in FY FY Program Priorities Manage sensitive lands for protection of ecological value Continue operations and maintenance Maintain public recreational opportunities Continue invasive plant management Table 11. Three-year revenues, expenditures, and personnel for Operation and Maintenance of Lands and Works Operation and Maintenance of Lands and Works Actual FY Amended FY Adopted FY Variance Amount Variance Percentage Revenues District Sources $15,136,562 $20,115,726 $18,644,322 $(1,471,404) -7.3% Local 1, N/A State 696, , , , % Federal 20, ,650 77,400 (65,250) -45.7% Total Revenues $15,854,688 $20,973,119 $19,718,502 $(1,254,617) -6.0% Expenditures Salaries and Benefits $6,887,286 $7,036,526 $7,217,965 $181, % Contractual Services 2,935,896 4,047,609 4,301, , % Operating Expenses 4,907,848 7,868,986 7,708,366 (160,620) -2.0% Operating Capital Outlay 58,046 1,102,005 26,000 (1,076,005) -97.6% Fixed Capital Outlay 1,065, , ,000 (452,993) -49.3% Interagency Expenditures (Coop. Funding) % Debt % Total Expenditures $15,854,688 $20,973,119 $19,718,502 $(1,254,617) -6.0% Personnel Full-time Equivalents % Contract/Other % Total Personnel % 40 SJRWMD Fiscal Year Work Plan and Budget

47 EOG Program Budget Summary Changes and Trends Since FY , the District has relied on ad valorem taxes to fund this program. Land management Since 1979, the District has acquired approximately 727,000 acres (including less-than-fee acquisitions) for the purposes of water management, water supply and conservation, and protection of water resources. Of the 700,000 acres, the District is the lead manager for more than 400,000 acres. To date, the District Governing Board has adopted 62 land management plans for 62 distinct properties. Land management plans are developed to ensure maximum safety for the public, to determine the uses of the land that are consistent with District land management policies and to identify the activities most compatible with the properties. District staff control nuisance upland and aquatic vegetation on approximately 400,000 acres of District-owned properties. As a contractor for FWC, the District also maintains control of nuisance aquatic vegetation in eight public lakes and rivers. The District s Invasive Plant Management Program is the first line of defense for maintaining control of nuisance aquatic vegetation and for controlling nuisance upland vegetation to protect plant and animal communities. Works, facilities and fleet The District operates and maintains more than 100 major and minor water control structures, including 11 spillways, 3 navigational locks and approximately 300 miles of levees and canals. District staff maintain about 340,000 square feet of office, warehouse and maintenance buildings located at five major sites and some smaller satellite facilities. Also maintained are 183 vehicles and approximately 565 pieces of equipment needed to support all District initiatives and projects. The strategic priorities for the next five years related to District-owned land include managing sensitive lands for the protection of ecological value; continuing operations and maintenance; maintaining public recreational opportunities; and continuing the invasive plant management. Explanations of Revenue, Expenditure, and Personnel Variances Revenues The program s overall revenue is 6% less than FY A 7.3% reduction in district source revenues is due to reduced funding for operating expenses. A 39.5% increase in state funding reflects primarily an increase in FDOT mitigation fund ($220,000) to support the Invasive Plant Management program s vegetation management services and chemical supplies. Finally, a reduction ($65,250) in federal source revenues is due to NRCS reduced funding for the Land Management program s vegetation management services. Expenditures The program s FY budget is $19.72 million, which is 6% lower than FY Some of the major expenditure variances include: An increase of $181,439 in salaries and benefits for 1.7 FTE reassigned from other programs; salary increases for existing staff consistent with the state formula; and fringe benefit increases associated with FRS and health insurance A net increase of $253,562 in contracted services expenses primarily due to more spending on vegetation management and planting services ($372,501) by the Land Management program A net decrease of $1.08 million in operating capital outlay due to less spending on motor vehicles and fleet equipment SJRWMD Fiscal Year Work Plan and Budget 41

48 EOG Program Budget Summary A net decrease of $452,993 in fixed capital outlay due to completed improvements on District lands Personnel Overall, the number of FTEs within this EOG program will increase by 1.7. The following three programs will have either a net change of one FTE and over: Land Management will lose 1.0 FTE to the Water Resource Information program, as one vacant Land Management Specialist position will not be replaced. The Works program gained 1.2 FTEs through transfers from the Land Acquisition and Facilities Management programs. The Operations and Maintenance Support program added 2.0 FTEs that were transferred from the Executive Direction program. 42 SJRWMD Fiscal Year Work Plan and Budget

49 EOG Program Budget Summary Regulation Program at a Glance The Regulation Program includes water use permitting, water well construction permitting, water well contractor licensing, environmental resource and surface water management permitting, permit administration, compliance and enforcement and any delegated regulatory program. The combined total program budget for FY is $14.1 million and the program has FTEs. FY Program Priorities Ensure efficiencies in the application process (E-Permitting) Ensure efficient review of permit applications (E-Regulatory) Implement the Consumptive Use Permitting Consistency Initiative Implement the statewide environmental resource permit rule Implement consistency in the environmental resource program between District service centers and the other water management districts. Table 12. Three-year revenues, expenditures, and personnel for Regulation Regulation Actual FY Amended FY Adopted FY Variance Amount Variance Percentage Revenues District Sources $13,268,475 $14,971,775 $14,097,616 $(874,159) -5.8% Local 43,499 45,214 6,719 (38,495) -85.1% State % Federal % Total Revenues $13,311,974 $15,016,989 $14,104,335 $(912,654) -6.1% Expenditures Salaries and Benefits $12,254,392 $12,871,715 $12,945,900 $74, % Contractual Services 523,796 1,525, ,340 (935,519) -61.3% Operating Expenses 533, , ,095 (50,270) -8.1% Operating Capital Outlay 0 1,050 0 (1,050) 0.0% Fixed Capital Outlay % Interagency Expenditures (Coop. Funding) % Debt % Total Expenditures $13,311,974 $15,016,989 $14,104,335 $(912,654) -6.1% Personnel Full-time Equivalents (4.60) -2.9% Contract/Other % Total Personnel (4.60) -2.9% SJRWMD Fiscal Year Work Plan and Budget 43

50 EOG Program Budget Summary Changes and Trends In 2011, the District reorganized and realigned regulatory programs to make them more efficient and effective. Changes that have been made since 2011 have resulted in: Increased proactive communication with applicants, targeted at reducing paperwork and requests for additional information Increased use of electronic permitting to save applicants money and to reduce District staff processing time Pre-application meetings for potential applicants so staff can answer questions and provide technical support and materials prior to application submittal Enhanced outreach with additional and simplified web resources and workshops Increased cross-training for staff to enhance their understanding of all aspects of the permitting process and better prepare them to make decisions Reduced and simplified CUP water use categories (from 23 to seven) Expanded CUP modification that can be made through a letter, rather than through a new application Reduced CUP reporting requirements for small-volume water users The strategic priorities for the next five years include: ensure efficiencies in the application process (E- Permitting); ensure efficient review of permit applications (E-Regulatory); implement the Consumptive Use Permitting Consistency Initiative; implement the statewide environmental resource permit rule; and implement consistency in the environmental resource program between District service centers and the other water management districts. Explanations of Revenue, Expenditure, and Personnel Variances Revenues A 5.8% reduction in ad valorem revenues reflects reductions made primarily for contractual services. Expenditures The program budget is a 6.1% ($0.91 million) decrease from the amended FY program budget. This decrease is primarily due to reductions in contractual services as the Regulatory Support program eliminated its budget for temporary labor services ($750,000) in FY Personnel Due largely to consolidations and a shift in permitting workload, this EOG program will experience major adjustments. Overall, this EOG program s total FTE will decrease by 4.6 in FY The three District regulatory programs that will either lose or gain more than 1.0 FTE include: Consumptive Use Permitting program will gain 10.0 FTEs. All of the new FTEs are from the ERP program resulting from a shift in permitting workload between these two major regulatory programs. Environmental Resource Permitting program will transfer 25.1 FTEs to the CUP and Regulatory Support programs. The reduction in ERP s FTEs reflects a shift in permitting workload among the regulatory programs. The Regulatory Support program will gain 11.5 FTEs in FY , which are primarily from the CUP and ERP programs. 44 SJRWMD Fiscal Year Work Plan and Budget

51 EOG Program Budget Summary Outreach Program at a Glance The Outreach Program includes all public information and education activities. There is only one District program under this EOG program. For FY , the District allocated $1.1 million and 11.7 FTEs to this program. FY Program Priorities Increase stakeholder involvement with water supply and water resource development efforts Ensure that District information is readily and easily accessible to and by the public Continue to provide opportunities for public input Proactively communicate and distribute water resource information to the public and stakeholders Proactively communicate with the regulated public to identify and implement measures to improve District regulatory programs Table 13. Three-year revenues, expenditures, and personnel for Outreach Outreach Actual FY Amended FY Adopted FY Variance Amount Variance Percentage Revenues District Sources $935,412 $1,106,009 $1,074,091 $(31,918) -2.9% Local % State % Federal % Total Revenues $935,412 $1,106,009 $1,074,091 $(31,918) -2.9% Expenditures Salaries and Benefits $891,243 $939,431 $968,367 $28, % Contractual Services 6,037 64,350 60,687 (3,663) -5.7% Operating Expenses 38, ,228 45,037 (57,191) -55.9% Operating Capital Outlay % Fixed Capital Outlay % Interagency Expenditures (Coop. Funding) % Debt % Total Expenditures $935,412 $1,106,009 $1,074,091 $(31,918) -2.9% Personnel Full-time Equivalents % Contract/Other % Total Personnel % SJRWMD Fiscal Year Work Plan and Budget 45

52 EOG Program Budget Summary Changes and Trends The District continues to maintain a robust outreach program that is focused on providing timely, accurate and consistent information about water resources and District programs and projects. Over the years, the District has sponsored comprehensive media campaigns on watering restrictions, stormwater pollution and water conservation; in-school (elementary and middle schools) education programs; and coordinated a volunteer program. The program has been streamlined and focused in recent years on outreach with stakeholders, the media and public. Explanations of Revenue, Expenditure, and Personnel Variances Revenues A 2.9% decrease in ad valorem revenues reflects reductions made for contractual services and operating expenses. Expenditures The Outreach program s FY budget has a 2.9% reduction largely due to a $43,442 decrease in printing and reproduction services. Personnel The Outreach program added 0.7 FTEs due to an internal transfer. 46 SJRWMD Fiscal Year Work Plan and Budget

53 EOG Program Budget Summary District Management and Administration Program at a Glance The District Management and Administration Program includes Governing Board support, executive support, general counsel, legislative coordination, continuous improvement activities, inspector general, administrative support (general), procurement, finance, human resources, risk management and telecommunications. The District has nine active programs under this EOG program. The combined total program budget for FY is $17.12 million and the number of FTEs totals FY Program Priorities Preparing and implementing a manpower development strategy Integrating project and portfolio management into the budgeting and strategic planning processes Continuous improvement activities focusing on efficiencies and effectiveness Developing and monitoring accounting controls that safeguard the District s assets Table 14. Three-year revenues, expenditures, and personnel for District Management and Administration Management and Administration Actual FY Amended FY Adopted FY Variance Amount Variance Percentage Revenues District Sources $18,561,055 $18,932,327 $17,111,488 $(1,820,839) -9.6% Local 0 5,000 5,000 0 N/A State % Federal % Total Revenues $18,561,055 $18,937,327 $17,116,488 $(1,820,839) -9.6% Expenditures Salaries and Benefits $10,852,758 $10,184,762 $10,535, , % Contractual Services 3,164,236 2,710,880 1,740,151 (970,729) -35.8% Operating Expenses 3,919,163 5,620,593 4,336,728 (1,283,865) -22.8% Operating Capital Outlay 624, , ,622 82, % Fixed Capital Outlay % Interagency Expenditures (Coop. Funding) % Debt % Total Expenditures $18,561,055 $18,937,327 $17,116,488 $(1,820,839) -9.6% Personnel Full-time Equivalents (9.90) -9.3% SJRWMD Fiscal Year Work Plan and Budget 47

54 EOG program Budget Summary Management and Administration Actual FY Amended FY Adopted FY Variance Amount Variance Percentage Contract/Other % Total Personnel (9.90) -9.3% Changes and Trends Prior to FY , all District telecommunications, general counsel, information technology, and certain human resources-related expenses were budgeted under various activities. Starting in FY , the water management districts, DEP and EOG agreed to allocate the expenses for telecommunications, general counsel, information technology, and certain human resources-related expenses to the other EOG programs based on the number of FTEs in each program. The program s strategic priorities for the next five years include preparing and implementing a work force development strategy; integrating project and portfolio management into the budgeting and strategic planning processes; continuous improvement activities focusing on efficiencies and effectiveness; and developing and monitoring accounting controls that safeguard the District s assets. Explanations of Revenue and Expenditure Variances Revenues A 9.6% decrease in ad valorem revenues reflects reductions made for contractual services and operating expenses. Expenditures The FY District Management and Administration Program budget is $1.82 million or 9.6% less than FY This is a result of reductions in salaries and benefits, contractual services and operating expenses. Noticeable variances among major object group include A net reduction of $351,225 in salaries and benefits due to the reassignment of 9.9 FTEs A net reduction of $970,729 in contracted services primarily due to a decrease in contract services within the Executive Office, Office of Human Resources and Division of Information Technology A net reduction of $1.28 million in operating expenses such as property appraiser and tax collector fees ($500,000), cell phone and landline expenses ($298,515) and computer software and hardware expenses ($310,690), which are being directly charged to the individual programs that are the users of these goods and services. Personnel Two major personnel adjustments were made to this EOG program resulting a net loss of 9.9 FTEs in FY Two District programs will lose more than one FTE as follows: The Procurement program redirected 6.0 FTEs to various programs where their job responsibilities and physical locations are actually located. The Technology and Information Services program will charge 5.3 FTEs directly to the programs that actually received their services. 48 SJRWMD Fiscal Year Work Plan and Budget

55 FY St. Johns River Water Management District performance Measures EOG Program Budget Summary Natural System Primary Goal: To restore the hydrology of natural systems and improve water quality of natural systems. NS Objective 1: Maintain the integrity and functions of water resources and related natural systems Annual Measures Fiscal Year Number of MFLs and Reservations, by water body type, established annually (fiscal year) and cumulatively (Quarters are cumulative) Cumulative Aquifer Estuary Lake River Spring Wetland Number and percentage of water bodies meeting their adopted MFLs Number of water bodies meeting MFLs Number of water bodies with adopted MFLs Annual Percent % 123 NS Objective 2: Restore or improve degraded water resources and related natural systems to a naturally functioning condition. Annual Measures For water bodies not meeting their adopted MFLs, the number and percentage of those water bodies with an adopted recovery or prevention strategy. Number of water bodies with an adopted recovery or prevention strategy Number of water bodies supposed to have an adopted recovery or prevention strategy Fiscal Year Annual Percent % 11 NS Objective 3: To evaluate district owned lands to ensure that lands owned are necessary for the protection and restoration of water resources Quarterly Measures Number of acres and percentage of District lands evaluated for surplus. Quarter 1 Quarter 2 Quarter 3 Quarter 4 Annual Performance Number Percent Number Percent Number Percent Number Percent Number Fiscal Year Number of acres evaluated for surplus 604, % % % % 604, % Total acres of District lands held at the beginning of the fiscal year Number of acres and % of surplus lands sold, exchanged, or leased. Number of acres of surplus lands sold, exchanged, or leased Total acres of land approved for sale, trade or lease by the Governing Board during the quarter 604, , , , , Number Percent Number Percent Number Percent Number Percent Number % % % % % 36, , , Annualized Average SJRWMD Fiscal Year Work Plan and Budget 49

56 EOG program Budget Summary Natural System Primary Goal: To restore the hydrology of natural systems and improve water quality of natural systems. NS Objective 4: To identify the efficiency and relative cost of restoration and land management activities Quarterly Measures Quarter 1 Quarter 2 Quarter 3 Quarter 4 Annualized Cost per Acre Cost/acre for lands managed by the District (not Number Cost/Acre Number Cost/Acre Number Cost/Acre Number Cost/Acre Number Fiscal Year Dollars expended in land management where the District serves as the lead manager Number of acres where the District serves as the lead manager $1,178, $2.80 $941, $2.24 $1,379, $3.28 $1,521, $3.60 $5,021, $ , , , , ,684, Cost/acre prescribed fire Number Cost/Acre Number Cost/Acre Number Cost/Acre Number Cost/Acre Number Dollars expended for prescribed burning $37, $21.94 $151, $12.00 $140, $25.65 $37, $16.65 $367, $16.63 Annualized Average Number of acres burned 1, , , , , Cost/acre for invasive plant control. Number Cost/Acre Number Cost/Acre Number Cost/Acre Number Cost/Acre Number Annualized Average Dollars expended controlling invasive plants $168, $ $325, $ $0.40 $0.00 $690, $83.96 $1,184, $71.60 Number of acres treated , , , , Flood Control Primary Goal: Prevent or minimize loss of life and property from flood events FC Objective 1: Minimize damage from flooding Annual Measure Percentage of Maintenance Activities Completed on Schedule Number of maintenance activities completed Number of maintenance activities planned Annualized Average (Quarters are cumulative) Percent % SJRWMD Fiscal Year Work Plan and Budget

57 EOG Program Budget Summary Water Quality Primary Goal: To achieve and maintain surface water quality standards WQ Objective 1: Identify the efficiency of permit review, issuance and relative cost of permit processing. Quarterly Measures For closed applications, the median time to process ERP by permit type and total. Median Median Median Median Exemptions and noticed general permits Individually processed permits All authorizations combined For ERPs, cost to issue permit for all permit types Number Cost/Permit Number Cost/Permit Number Cost/Permit Number Cost Number Cost/Permit Total cost $772, $1, $545, $ $533, $ $476, $ $2,328, $ For ERP, In-House Application to Staff Ratio for All Permit Types Quarter 1 Quarter 2 Quarter 3 Quarter 4 Annualized Performance ,064 3,590 Number Ratio Number Ratio Number Ratio Number Ratio Number Ratio Total number of open applications , , Number of staff for the permit area (Quarters are cumulative) Water Supply Primary Goal: To ensure a safe and adequate source of water for all users WS Objective 1: Increase available water supplies and maximize overall water use efficiency to meet identified existing and future needs. Annual Measure District-wide, the estimated amount of water (mgd) made available through projects that the District has constructed or contributed funding to, excluding conservation projects. Uniform residential per capita water use (Public Supply) by District Percentage of domestic wastewater reused Quantity (mgd) of domestic reused wastewater Quantity (mgd) of domestic wastewater treatment flow MGD % Fiscal Year (Quarters are cumulative) GPCD WS Objective 2: To identify the efficiency of permit review and issuance and relative cost of permit processing. Quarterly Measures For closed applications, the median time to process CUP by permit type and total. Quarter 1 Quarter 2 Quarter 3 Quarter 4 Annualized Performance Median Median Median Median Median individually processed permits 0.1 mgd All authorizations combined For CUPs, cost to issue permit for all permit types Number Cost Number Cost Number Cost Number Cost Number Cost Total cost $204, $1, $206, $1, $198, $1, $152, $1, $761, $1, Number of permits For CUP, In-House application to staff ratio for all Number Ratio Number Ratio Number Ratio Number Ratio Number Ratio Total number of open applications Number of staff for the permit area SJRWMD Fiscal Year Work Plan and Budget 51

58 EOG program Budget Summary Water Supply Primary Goal: To ensure a safe and adequate source of water for all users WS Objective 3: To identify the efficiency of developing water resources and water supply. Annual Measures Fiscal Year Water Supply planning cost per capita Water Supply Planning Cost FY2013 District Population Cost per million gallons a day for Water Resource Development* Water Resource Development Cost Quantity (mgd) produced Cost per million gallons a day for Water Supply Development* Water Supply Development Cost Quantity (mgd) produced Number Cost 5,425, $1.13 4,800, Number Cost 0.00 N/A 0.00 Number Cost 0.00 N/A 0.00 Mission Support Primary Goal: Support District core programs both effectively and efficiently. MS Objective 1: To assess the ongoing costs of administrative and support operations in order to achieve optimal efficiency to minimize costs. Quarterly Measures Quarter 1 Quarter 2 Quarter 3 Quarter 4 Annualized Performance Administrative Costs as a Percentage of Total Number Percent Number Percent Number Percent Number Percent Administrative costs 3,104, % 5,215, % 7,235, % 8,801, % (Quarters are cumulative) Total expenditures 21,774, ,936, ,283, ,093, SJRWMD Fiscal Year Work Plan and Budget

59 Section IV After dinner paddle at Rose Bay by Bob LeClair Financial Policies and Guidelines

60

61 Financial Policies and Guidelines Table of Contents Financial and Budgetary Policies GAAP Conformity Budget Guidelines Budget Development Legal Framework Modifications to the Adopted Budget Budget Basis Budget Development Process Budget Development Calendar and Milestones Description of Funds Revenue Sources Debt Service Analysis of District Fund Balance Tables Table 15. Future debt service requirements and available revenues Table 16. Actual and projected total fund balance by the end of FY and FY Figures Figure 10. Illustration of District fund structure Figure 11. Ten-year history of Ad Valorem tax revenues Figure 12. Ten-year history of investment revenues Figure 13. Ten-year history of land management revenues Figure 14. Ten-year history of regulatory permits revenues Figure 15. Ten-year history of local source revenues Figure 16. Ten-year history of state revenues Figure 17. Ten-year history of federal revenues Figure 18. District revenue structure illustration Figure 19. Ten-year history of dedicated revenues vs. total debts SJRWMD Fiscal Year Work Plan and Budget 55

62 Financial Policies and Guidelines Financial and Budgetary Policies The St. Johns River Water Management District s financial planning and budgetary management are governed by Florida Statutes and District internal policies to ensure fiscal accountability. In general, provisions of Florida Statutes governing the District s financial and budgetary policies are followed when applicable. The District may also develop and adopt its own financial policies for circumstances that are not addressed by state laws. The Statutes and District internal policies that are the foundations for the District s financial policies and guidelines are listed and summarized below. Financial Policy/Guideline Reserves Balanced Budget Revenue Budget Control Capital Improvement Cash Management/Investment Debt Administration Internal Audit Independent Audit Asset Inventory Reference SJRWMD Policy Florida Statutes Florida Statutes and Florida Constitution Florida Statutes and SJRWMD Policy Florida Statutes SJRWMD Policy Florida Statutes Florida Statutes and SJRWMD Policy Florida Statutes SJRWMD Policy Reserves District Policy The General Fund Reserve Policy (Number ) was adopted by the SJRWMD Governing Board in April 2005 and revised in August The policy directs the District to: Designate an Economic Stabilization Reserve from the unassigned general fund balance equal to but in an amount not less than five percent (5.0%) of the previous year's actual revenues from all sources of ad valorem tax supported funds. The Economic Stabilization Reserve shall be established annually for the next fiscal year during the budgetary process for that year. Implementation Status In order to comply with the Governmental Accounting Standards Board Statement No. 54, the General Fund Reserve Policy was revised in August 2011 to provide specific circumstances under which the Economic Stabilization Reserve may be utilized. For FY , the Economic Stabilization Reserve is $4 million. Balanced Budget Florida Statutes Florida Statutes provides a general guideline for a balanced budget. Section (3), F.S., requires the District to: Adopt a budget by resolution each fiscal year. The total amount available from taxation and other sources, including amounts carried over from prior fiscal years, must equal the total of appropriations for expenditures and reserves. Implementation Status The FY budget is balanced with available revenues. Revenue Florida Statutes Section (3)(a), F.S., sets the limit for the ad valorem tax that the District is able to levy. Specifically, the statute states that the maximum total millage rate for SJRWMD is mill. In 56 SJRWMD Fiscal Year Work Plan and Budget

63 Financial Policies and Guidelines addition, SJRWMD must also conform to the maximum millage limitation requirements first imposed by the Legislature in 2007 under Subsection (5), F.S. District Policy The District shall not exceed its statutory millage rate for ad valorem tax levies. The District shall actively seek diversified revenue sources, including federal, state, and local sources, to lessen the burden of taxation. Implementation Status Ad valorem tax revenues fund approximately 60% of the FY budget. Federal, state, local, and other District revenue sources cover the remaining 40% of the total budget. The adopted millage rate ( mill) is the same as the rolled-back rate, but much lower than the majority vote maximum millage rate ( mill), and the statutory millage rate ( mill). Budget Control Florida Statutes Sections (3) and , F.S., provide a framework for budget amendments. Section , F.S., also provides a guideline for budget transfers. Finally, Section , F.S., requires the District to control its budget by funds. Specifically, these statutes require that: The transfer of funds may be made within the budget by action of the Governing Board at a public meeting of the Governing Board. The Governing Board, at any time within a fiscal year, may amend the budget. The budget amendment must be adopted by resolution. The District shall control its budget, at a minimum, by funds. District Policy The District adopted an Internal Budget Transfers Policy (Number 91-04) in 1991 and revised it in The Policy has the following provisions: A completed budget transfer request form shall accompany each Department or Office s request to internally amend the annual budget. Transfer of funds between Programs that exceed $50,000 and any transfer exceeding $100,000 (with the exception of accounting transfers) require the Governing Board approval. The District controls its budget at the fund, program and project level for budget, expenditure, and reporting purposes. Implementation Status During FY , all budget transfers and amendments were executed pursuant to applicable statutes and District policies. The District will continue to comply with these requirements as the FY budget is implemented. Capital Improvement Florida Statutes Section (6)3, F.S., mandates the submission of a five-year Capital Improvement Plan (CIP) by the District annually. Specifically, the statute requires that: The District shall submit a five-year capital improvement plan by March 1 annually as part of the Consolidated Annual Report. Implementation Status The FY Five-Year CIP was updated as part of the Consolidated Annual Report development process. The Consolidated Annual Report was presented to the Governing Board on February 13, 2013 and submitted to the Governor s Office and the FDEP on February 13, SJRWMD Fiscal Year Work Plan and Budget 57

64 Financial Policies and Guidelines Cash Management/Investment District Policy The District adopted an Investment Policy (Number ) in 2003 (revised in 2004), with the following provisions: The District shall provide safety of capital and liquidity of funds and optimal rate of return on investment at the time of purchase. The investment portfolio shall be sufficiently liquid to meet all operating requirements that may be reasonably anticipated. The investment portfolio shall be designed with the objective of attaining a market rate of return throughout budgetary and economic cycles. Implementation Status The District retains the service of PFM Asset Management LLC to actively manage the District s investment portfolio. During FY , cash not needed for operation was invested in a variety of high credit quality instruments, including U.S. Treasury, Federal Agency securities, FDIC guaranteed corporate securities, and money market accounts. Debt Administration Florida Statutes Although allowed to borrow money temporarily by , F.S., and the amount of debt issued by the District is not restricted by law, SJRWMD has limited its debt service to revenue bonds for land acquisitions. Section , F.S., stipulates that: Revenues derived from the Water Management Land Trust Fund or any other revenues may be pledged to the payment of revenue bonds. However, the ad valorem taxing power of the District may not be pledged to the payment of such revenue bonds without the affirmative vote of the electors of the District. Implementation Status The District s last revenue bond for land acquisition was issued in On May 26, 2005, a portion of this debt was refinanced to reduce the District s annual liability. The annual debt service payment is made using the revenues from the state s Water Management Lands Trust Fund, which is administered by the FDEP. The District will not use debt financing to fund the FY budget nor are there any plans to use debt financing in the future. Internal Audit Florida Statutes Section (4)(b), F.S., provides that the Governing Board of each water management district shall employ an inspector general, who shall report directly to the Governing Board. The inspector general must have the qualifications prescribed and perform the applicable duties of state agency inspectors general as provided in s , F.S. District Policy The SJRWMD Governing Board adopted an Office of Inspector General Policy (Number ) in 1994 (revised in 2013). The policy directs the District to: Employ an Inspector General who shall report directly to the Governing Board. The Office of Inspector General shall serve as an independent appraisal function within the District to examine and evaluate District activities. Implementation Status In September 2011, the internal auditor position was eliminated. This position had previously been dedicated toward implementing the audit plan and conducting audits. In FY , one investigation was completed. The Inspector General efforts focused upon facilitating the Auditor General Audit of the District and performing reviews of District operations. 58 SJRWMD Fiscal Year Work Plan and Budget

65 Financial Policies and Guidelines Independent Audit Florida Statutes Section , F.S., mandates an annual financial audit report for a county, a municipality, or a special district such as SJRWMD. Specifically, the statute requires that: The District shall have an annual financial audit of its accounts and records completed within 9 months after the end of its fiscal year by an independent certified public accountant. Implementation Status An independent accounting firm, James Moore and Company, audited the District s FY financial records and the District published its Comprehensive Annual Financial Report (CAFR) in March A copy of the CAFR can be downloaded from the District s website at Asset Inventory District Policy The SJRWMD Governing Board adopted a Capital Asset Reporting and Accountability Policy (Number ) in 2000 (revised in 2004). The Policy directs the District to: Provide guidance in recording, managing, reporting, and disposing of capital assets. Account for all capital assets in District property records using financial reporting classifications. Conduct an annual physical inventory of all District tangible personal property. Implementation Status For FY , capital assets and tangible personal property inventories were completed by September 30, GAAP Conformity Budgetary policies of the District conform to Generally Accepted Accounting Principles (GAAP) with some exceptions. Revenues for all fund types are budgeted on the modified accrual basis, including revenues in the budget when they are deemed measurable and available. Measurable means the amounts are known or are estimable and available means collection is anticipated in sufficient time to finance current year expenditures. The District budgets expenditures on the modified accrual basis for the general fund, special revenues funds (except for joint participation agreement projects), and debt service funds. Expenditures under the modified accrual basis are included in the fiscal year that the fund liability is expected to be incurred. Expenditures for capital projects funds and certain joint participation projects (cooperative funding agreements) are budgeted on a project basis, including all expenditures related to multi-year projects in the current year budget whether or not there is an expectation that the funds will be spent in the budget year. Budget Guidelines The District developed its budget under the guidelines established by Governor Rick Scott and DEP Secretary Herschel Vinyard, which include: The ongoing review of personnel, programs and activities to ensure that each district is meeting its core mission without raising costs for the taxpayers they serve. Ensuring that District employee benefits are consistent with those provided to state employees. Continuing District implementation plans for the beneficial use of excess fund balances. Avoiding new debt. SJRWMD Fiscal Year Work Plan and Budget 59

66 Financial Policies and Guidelines Further, the District s Office of Financial Services annually works with the Governing Board and the District s Executive Management Team to produce guidelines that assist staff with the development of the budget. The guidelines for the preparation of the FY budget are summarized as follows: Reduce the burden on taxpayers by adopting the rolled back millage rate of (FY millage rate is mils). Provide staff salary increases consistent with the state formula. Allocate approximately 10% of local revenue to capital and cooperative projects. Increase allocation to cooperative funding from local and state sources. Address rising costs of existing benefits while not adding new benefits. Address DEP s request to seek 3% reductions in renewal contracts. Budget Development Legal Framework The District s annual budget is prepared and adopted in accordance with Sections , , , and , F.S. The District s fiscal year extends from October 1 of one year through September 30 of the following year. Modifications to the Adopted Budget The adopted budget for the District is the operating and fiscal guide for the ensuing year. However, transfer of funds may be made during the fiscal year as authorized by Florida Statute and District policy (91-04). In addition, should the District receive unanticipated funds after the adoption of the budget, it may be amended by including such funds, so long as a notice of intention to amend is published in the notice of the Governing Board meeting at which the amendment will be considered pursuant to Section , F.S. The budget amendment and transfer processes are discussed below. Budget Amendments A budget amendment is defined as any action that increases or decreases total appropriated fund amounts (e.g., spending authorizations) in the District s adopted budget. Budget amendments could be caused by various reasons, including: The discovery of unanticipated revenues after the budget was adopted The discovery of more accurate information after the budget was adopted Modified operating requirements (e.g., transfer of budget authority between funds) Year-end accounting adjustments (e.g., aligning projected budget authority with actual revenues received and expenses incurred) Budget amendments must follow strict statutory guidelines. The intent to amend the budget must be published in the notice of the Governing Board meeting at which the amendment will be considered and potentially receive approval. Budget amendments are adopted by resolution. Budget Transfers A budget transfer is defined as movement of budgeted funds from one line item to another within the same fund that does not increase or decrease the fund s total spending authority. The Governing Board adopts an annual budget in accordance with the applicable Florida Statutes, which recognizes that the annual budget 60 SJRWMD Fiscal Year Work Plan and Budget

67 Financial Policies and Guidelines may need to be revised during the course of the fiscal year to transfer monies between Programs, Projects, Departments and Object Codes in order to accomplish the District s goals and objectives. District Policy number provides the authority to transfer funds with Governing Board or delegated authority to the Executive Director, Assistant Executive Director and/or Department and Office Directors. Budget Basis Annual budgets are adopted on a basis consistent with accounting principles generally accepted in the United States for all governmental funds. Prior to Fiscal Year , project length budgets were incorporated into the annual budget for certain multi-year, long-term capital and cooperative funding projects within the General Fund, Ecosystem Management Trust Mitigation, Water Protection and Sustainability, State Grants, Federal Grants, Indian River Lagoon License Tag Fees and Special Revenue Funds Other special revenue funds and the Capital Projects fund. On a project basis, revenues and expenditures were budgeted based on funds available and appropriated for specific projects, which may or may not be completed in the fiscal year. Estimated revenues and appropriations for project budgets were included in the Annual Work Plan and Budget document for management control purposes. The elimination of project length budgets results in smaller total budgets that more accurately reflect annual needs. Governmental fund budgets are prepared using the modified accrual basis and therefore include estimated revenues that are deemed both measurable and available and only those appropriations that represent a current year fund liability. The District considers estimated revenues available if they are anticipated to be earned during the budget period. Encumbrance accounting is employed in governmental funds. Encumbrances (e.g., purchase orders, contracts) outstanding at year-end are reported as commitments and assignments of fund balances and do not constitute expenditures or liabilities because the commitments or assignments will be re-appropriated and honored during the subsequent year. Appropriations that are not expended or encumbered lapse at the end of the fiscal year. Budget Development Process The primary goal in developing the annual budget is to ensure the effective allocation of fiscal and staff resources to accomplish the District s core missions. The District s Mission Statement is the foundation for developing the annual work plan and related budget and it states: We will ensure the sustainable use and protection of water resources for the benefit of the people of the District and the State of Florida. The District s Governing Board completed strategic planning and budgeting processes in April 2013 and July 2013, respectively. The strategic budgeting process resulted in the FY budget. The strategic planning process resulted in a five-year strategic plan (in place of the District Water Management Plan) that identifies the District s strategic priorities for The strategic priorities will be the foundation for future fiscal year budgets. On July 9, 2013, the Governing Board approved the tentative millage rate and draft tentative FY budget. As part of the budget development process, the District held two public hearings in September at its Palatka headquarters to adopt the FY millage rate and budget. The first public hearing was held at 5:05 p.m. on September 10, 2013, to set the tentative millage rate for Truth in Millage (TRIM) purposes. SJRWMD Fiscal Year Work Plan and Budget 61

68 Financial Policies and Guidelines In addition, the tentative budget was adopted at that hearing. A second public hearing to adopt the final millage rate and final budget was held at 5:05 p.m. on September 24, The FY budget development process was concluded when the final budget was adopted on September 24, Budget Development Calendar and Milestones January 2013 Submitted a preliminary FY budget to the EOG and the Legislative Budget Commission. March 2013 On March 1, 2013, the District received legislative comments on the preliminary budget. On March 15, 2013, the District responded to legislative comments on the preliminary budget. June 2013 Property appraisers for the 18 counties in the District provided taxable value estimates. July 2013 Property appraisers for the 18 counties in the District provided certifications of taxable values. On July 19, 2013, the Governing Board approved the tentative FY budget and a proposed millage rate that is in compliance with Truth in Millage (TRIM) requirements. August 2013 The District submitted its Standard Format Tentative Budget to the EOG, Senate President, Speaker of the House, the chairs of all legislative committees and subcommittees having substantive or fiscal jurisdiction over water management districts, FDEP, and the county commission chairs. September 2013 The Governing Board adopts the tentative millage rate and tentative budget at a public hearing on September 10, The governor s written comments on the tentative FY budget were received on September 17, The final millage rate and final budget are adopted at a public hearing held by the Governing Board on September 24, October 2013 FY budget begins on October 1, SJRWMD Fiscal Year Work Plan and Budget

69 Financial Policies and Guidelines Description of Funds The District s financial operations are reported by major and non-major fund. A fund is an independent budgeting and accounting entity with a self-balancing set of accounts. Fund accounting allows District resources to be segregated and accounted for based on their purposes, enabling management to demonstrate compliance with legal and contractual requirements. The District will have 12 funds in FY that are categorized in two groups: major and non-major. Based on Governmental Accounting Standards Statement (GASB) 34, the District defines major funds as those revenues, expenditures, assets or liabilities that make up at least 10 percent of the total for the fund category or type. Funds that do not meet this definition are reported under the non-major funds category. A description of each fund and their funding sources are presented below. It should be noted that for budgetary reporting purposes throughout this document, the District has aggregated the 12 funds into 4, whereas the District s Comprehensive Annual Financial Report (CAFR) provides details for all funds. Major Governmental Funds The District has two types of major funds in the FY budget, including General Fund and Special Revenue Funds. For the convenience of District staff, a fund code is provided in parentheses as part of the heading for each fund. General Fund General Fund (Fund 01) - Accounts for all financial resources of the District, except those required to be accounted for in another fund. The General Fund is used to finance Districtwide activities. It is supported mainly by ad valorem taxes. It also receives revenues from permit fees, interest income, and other miscellaneous District sources. The expenditures may be transferred to and from other funds when appropriate. Special Revenue Funds The District has only one special revenue fund under the major governmental funds: There are nine sub-funds that roll up into this fund. These include: Land Management Fund (11) Account for land management activity expenditures to accomplish water resource conservation and protection, environmental protection and public recreation. Management plans have been approved for numerous conservation and restoration areas. Ecosystems Management and Restoration Trust Fund (Fund 60) - Accounts for restricted revenues received from the Ecosystem Management and Restoration Trust Fund through FDEP to implement restoration and surface water projects in the District s various basins. Mitigation Fund (72) Fund 72 accounts for both local revenues and Florida Department of Transportation (FDOT) wetland mitigation program revenues designed to offset adverse environmental impacts associated with the construction of transportation projects. The revenue sources include interest income, local mitigation revenue sources, and FDOT mitigation. SJRWMD Fiscal Year Work Plan and Budget 63

70 Financial Policies and Guidelines State Fund (73) This fund accounts for miscellaneous restricted revenues received from the State of Florida. The State Fund is supported by reimbursable grants from the FDEP, FDOT, specific legislative appropriations, and other state agencies such as the Florida Fish and Wildlife Conservation Commission. Federal Fund (74) The Federal Fund accounts for restricted revenues received from the Federal Government. The Environmental Protection Agency (EPA) and the American Recovery and Reinvestment Act (ARRA) are two primary revenue sources for this fund. Indian River Lagoon License Plate Fund (75) This fund accounts for restricted revenues received through State of Florida for specialized license plate donation program. The funds received from the sale of specialty license plates may only be used in specific counties of the District in which the Indian River Lagoon resides (including Brevard, Indian River and Volusia counties). The license plate revenues provide funding for public education and outreach projects, for supplementing local government stormwater cost-share programs, and for ongoing license plate promotions. Mitigation Endowment Fund (77) Accounts for donated long-term mitigation revenues collected and expenditures for the perpetual maintenance of specific environmentally sensitive lands. The District is able to use only the interest earnings from the Endowment Fund for land maintenance purposes. Water Protection and Sustainability Program Trust Fund (78) This fund accounts for restricted state revenues, received from and administered by the Florida Department of Environmental Protection and the District s 50% match from ad valorem property tax revenues. This fund was created during FY after the action by the state Legislature to fund the Alternative Water Supply Program. The expenditures are to grant matching funds to assist counties, municipalities, special districts, publicly owned and privately owned water utilities, multi-jurisdictional water supply entities, or regional water supply authorities in the development of alternative water supply and reclaimed water supply projects. Special Revenue Funds - Other (79) Accounts for restricted revenues received from local sources, such as cities, counties and, water management districts, as well as other private and public institutions and related expenditures. Non-major Governmental Funds The District has two types of non-major funds in the annual budget, including Debt Service and Capital Projects Other funds. Debt Service (20) Accounts for the accumulation of resources for, and the payment of, principal and interest on the SJRWMD Land Acquisition Revenue Refunding Bonds, Series 2004 and The fund is supported by interest income and revenue from the Water Management Land Trust Fund (WMLTF). Capital Projects Other Fund (39) Account for financial resources segregated for the construction or acquisition of major capital facilities. Land purchases are not covered by this fund. The revenue sources include land management revenue and other District sources. 64 SJRWMD Fiscal Year Work Plan and Budget

71 Financial Policies and Guidelines Illustration of District Fund Structure Figure 10 below shows the District fund structure and provides a summary of funds for FY by fund category and type. Figure 10. Illustration of District fund structure SJRWMD Fiscal Year Work Plan and Budget 65

72 in Millions Financial Policies and Guidelines Revenue Sources Revenue Overview, Forecast Assumptions, and Trends For FY , the District s Adopted Budget will be funded by a variety of revenue sources. These revenue sources are categorized in four major groups, including District, local, state, and federal sources. Each major group and major revenue source under each group is summarized below with an overview, revenue forecast methodology and trend. District (61.8%) Revenues from District sources come from ad valorem tax revenues, investment income, land management income, permits, and miscellaneous sources. Total revenues from all District sources will reach $83.78 million in FY Individual sources under the District Source are summarized below: Ad Valorem Tax (property tax) Overview: Like most local governments, ad valorem tax is the single most important revenue source to the District. It is projected to be $80.6 million in the adopted budget. The ad valorem taxes are used in the following funds: the General Fund, Capital Projects Fund, and Water Protection and Sustainability Program Trust Fund. Until FY , the overall ad valorem revenue has increased steadily due to the booming construction industry and appreciation of property values within the 18 counties in the District. A combination of new statutes, a recent constitutional amendment, declining property values, and continued efforts in reducing millage rates have resulted in lower ad valorem tax revenue since FY $200 $150 $100 $50 $0 FY 05 FY 06 FY 07 FY 08 FY 09 FY 10 FY 11 FY 12 FY 13 FY 14 Figure 11. Ten-year history of Ad Valorem tax revenues Forecast Assumptions: It is the product of the total taxable value, as determined by county property appraisers, multiplied by the District millage rate divided by 1,000. For FY , the District budgeted 97 percent of the tax levied to take into account the discount offered by county tax collectors for early payment by property owners as well as non payment of taxes by property owners. Trends: Between FY and FY , the ad valorem revenues increased 11.2% on an annual average rate. The legislation passed in the special session in June 2007 limited the maximum millage rate that the District could levy. Starting in FY , the maximum millage rate that the District could levy was dependent on the growth of new construction and personal income. In addition, Florida voters amended the constitutional provision on homestead exemption in 66 SJRWMD Fiscal Year Work Plan and Budget

73 in Millions Financial Policies and Guidelines January 2008, which resulted lower total taxable values. More importantly, the District has made efforts in recent years to lower millage rates despite lower total taxable values. The FY millage rate of mills is lower than FY (0.3313). Future ad valorem taxes are projected to grow modestly as the economy starts to grow again. Investment Income: Overview: Since July 2004, PFM Asset Management LLC has been handling the District s investment portfolio. The portfolio complies with the District s investment policy and focuses on safety and liquidity. As of July 2013, over 83% of the portfolio s funds were invested in high quality securities (A-1 and above) that mature between 6 months and 3 years. $10 $8 $6 $4 $2 $0 FY 05 FY 06 FY 07 FY 08 FY 09 FY 10 FY 11 FY 12 FY 13 FY 14 Figure 12. Ten-year history of investment revenues Forecast Assumptions: The estimate of investment income depends on the size of available cash and investments and the rate of return on investments. The projected FY investment income is based on the expected rate of return and the total portfolio value provided by the investment performance review performed by PFM for the quarter ended June 30, Trends: Until recently, investment income played a small role in funding the District s programs. This changed in FY as the District s investment income increased from $5.12 million in FY to $8.56 million in FY The Federal Reserve s low interest policy in recent years, however, has resulted lower returns in District s investment income. For FY , the District expects to receive $1.1 million in investment income. The decrease is due to a combination of a reduction in total fund balances and low interest rates. Land Management: Overview: Land Management revenues consist primarily of timber sales and leasing of District lands. For FY , the District expects to receive $1.2 million from this revenue source. Forecast Assumptions: The estimate is based on projected revenues from existing leases and anticipated timber sales and lease revenues during FY Trends: Land management revenues have increased steadily in recent years due to increasing timber sales from District lands. As the District acquires more lands, such revenues are expected to increase accordingly. However, the recession has had a negative effect on timber sales as the demand for SJRWMD Fiscal Year Work Plan and Budget 67

74 in Millions in Millions Financial Policies and Guidelines commodities has been decreasing in the last five years. As the economy rebounds and construction activities pick up, timer revenues are expected to increase in the future. $5 $4 $3 $2 $1 $0 FY 05 FY 06 FY 07 FY 08 FY 09 FY 10 FY 11 FY 12 FY 13 FY 14 Figure 13. Ten-year history of land management revenues Regulatory Permits: Overview: Revenues from this category are mainly generated by three permitting programs, including Consumptive Use Permitting (CUP), Environmental Resource Permits (ERP), and Water Well Construction (WWC). For FY , the District expects to receive $0.98 million from this revenue source. $5 $4 $3 $2 $1 $0 FY 05 FY 06 FY 07 FY 08 FY 09 FY 10 FY 11 FY 12 FY 13 FY 14 Figure 14. Ten-year history of regulatory permits revenues Forecast Assumptions: The budgeted amount for the regulatory permitting program revenues are based on prior year actual receipts. Because of fluctuations in permitting activities, this approach would avoid a large budget shortfall if the economy slows down. Trends: The revenues received from the permitting program between 2002 and 2006 were gradually increasing due to active construction activities during this period. As the building industry started the downturn in 2007, the permit revenues have been decreasing. This trend is likely to be reversed as the economy rebounds and construction activities pick up in FY SJRWMD Fiscal Year Work Plan and Budget

75 in Millions Financial Policies and Guidelines Other District Sources: Overview: Revenue sources in this group include sales of assets and other miscellaneous revenues that are not reported elsewhere (including vending machine revenues, revenues from copies of records, rebates, etc.). For FY , the District expects to receive no new revenues from miscellaneous revenue sources. Forecast Assumptions: The forecast is based on projected revenues that the District is likely to receive during the fiscal year based on historical collection of miscellaneous revenues. Trends: The District received limited miscellaneous revenues in the past and expects that trend would continue in the near future. Because of its relatively small size, the District does not track these revenue sources separately. Therefore, there is no historical information on these revenue sources that can be presented in this report in table or chart format. Fund Balance (18.9%) Overview: Fund Balance represents estimated cash balances of each fund. Fund balances result when the District collects more revenues (District sources) than anticipated or actual spending is less than projected. These unused funds, often assigned for a specific purpose, are available as a revenue source. For FY , the District plans to use $25.56 million in fund balances to fund a variety of projects. Forecast Assumptions: The fund balance projections are estimated based on a projected level of revenue and expenditures following review of nine months of actual expenditures at the program level and planned use of committed fund balance in the new fiscal year. Trends: The District has been using an increasing level of fund balances in the last four years to fund programs that were previously funded by state revenues. The District plans to spend down the majority of its fund balances in the next five years. Local Sources (0.5%) Overview: Revenues from local sources are contributed by counties, cities, WMDs, and other local governments and private parties. These funding partners provide revenue in support of District programs and projects in which they receive direct benefits. Historically, revenues from local sources have accounted for a very small portion of the District s total revenues. The total revenues from local sources are projected to be $610,175 in FY $5 $4 $3 $2 $1 $0 FY 05 FY 06 FY 07 FY 08 FY 09 FY 10 FY 11 FY 12 FY 13 FY 14 Figure 15. Ten-year history of local source revenues SJRWMD Fiscal Year Work Plan and Budget 69

76 in Millions Financial Policies and Guidelines Forecast Assumptions: The budget for local source revenues is derived from estimated local contributions that may change during fiscal years. As a result, the District only budgets the amounts that have been formally committed. Trends: The revenues received from local sources are driven by District priorities and may fluctuate annually. In FY , the District saw increasing local participation in District projects such as the Water Conservation Public Awareness Campaign. However, such an increase is often short-term. Typically, local contributions are less than $3 million a year. Similar to the District, local governments have experienced lower ad valorem revenues due to the recession and declining property values. As a result, the local governments participation of District projects showed a significant decrease since FY The trend of lower than average local revenues is likely to continue through FY State Sources (17.7%) Relative to the total revenues, state sources are the second largest revenue sources in terms of total amount as well as percentage of share. The District receives revenues from a variety of state sources, including the Water Protection and Sustainability Program Trust Fund (WP&STF), Water Management Land Trust Fund, FDOT mitigation fund, Ecosystem Management and Restoration Trust Fund, and many others. Combined, the total revenues from all state sources are expected to be $24.05 million in FY It should be noted that in Figure 16 the FY value is the amended budget; FY value is the adopted budget; and prior year s values show actual receipts. The significant decrease in recent years reflects reductions across all state funding sources. Each state funding source is summarized in the following pages. $200 $150 $100 $50 $0 FY 05 FY 06 FY 07 FY 08 FY 09 FY 10 FY 11 FY 12 FY 13 FY 14 Figure 16. Ten-year history of state revenues Water Management Land Trust Fund (WMLTF) Overview: The WMLTF receives revenues from the documentary stamp tax, which the FDEP administers. Section , F.S. enables the WMDs to use the trust fund to acquire fee title or other interest in lands needed to manage, protect, and conserve the state's water resources. It also authorizes the WMDs to use the fund for debt services associated with land acquisition. The FY revenues from WMLTF totals $6.52 million that will be exclusively used for debt payment. Forecast Assumptions: The statutes specify an allocation formula for each district and the process for them to use the funding. However, the actual amount for WMLTF funding is subject to the state 70 SJRWMD Fiscal Year Work Plan and Budget

77 Financial Policies and Guidelines annual appropriation. For FY , the District s allocation was limited to an amount necessary to pay its annual debt service amount. Trends: Until FY , the revenues received from WMLTF had been stable at an annual appropriation of $14.75 million. Because of projected revenue shortfalls, the state appropriated the District between $6.42 million and $6.52 million a year over the last four years for its debt service payment. The District is unlikely to receive new funding other than debt service from WMLTF in the near future. Ecosystems Management and Restoration Trust Fund (EMRTF): Overview: Established by Section , F.S, EMRTF receives revenues from the documentary stamp tax, state general fund, and certain fines and penalties. FDEP administers the trust fund. Through legislative appropriation, the District has received funding from EMRTF annually since FY to support detailed planning and implementation of programs and projects for the management and restoration of ecosystems within our surface water basins. The Adopted FY Budget of $4.61 million is from prior year appropriations. Forecast Assumptions: Unlike FF and WMLTF, there is no specific allocation formula for EMRTF. The budgeted amount for EMRTF is subject to annual legislative appropriation. Trends: The revenues received from EMRTF have varied significantly during the last ten years, depending a great deal on state s fiscal conditions and priorities. Because of projected revenue shortfalls, the state has not appropriated new funding to the District since FY The District is utilizing a conservative approach to revenue estimating based on long-term trends and is not projecting to receive additional funding from EMRTF in the near future. Florida Department of Transportation (FDOT) Overview: The revenues from FDOT are primarily used to fund mitigation projects that offset environmental impacts caused by FDOT s road projects. The total amount of FDOT funding is estimated to be $1.39 million in FY , which will fund the expenses of the District s FDOT Mitigation program and miscellaneous mitigation activities. Forecast Assumptions: The revenues from FDOT are derived from state appropriations to FDOT. The District only budgets the amounts that have been formally committed to the District by FDOT based on their five-year work plan and the District s planned activities. Trends: Since FY , the annual budget has included only the amount of expenditures that the District is able to expend within the fiscal year. FY was the first year in recent history that the District received more than $7 million from FDOT to fund the construction of the Fellsmere Water Management Area project in the Indian River Lagoon Basin and the North Shore Restoration Area project in the Lake Apopka Basin. The FDOT revenues are difficult to project as mitigation activities vary significantly from one year to another. Specific General Revenues Overview: This revenue source totals $6.7 million in FY Forecast Assumptions: The revenue estimates are derived from specific state appropriations. The District only budgets the amounts that have been formally committed to our programs and projects. Trends: The revenues received from state appropriations have varied significantly during the last five years due to unpredictable legislative appropriation processes. The District is utilizing a conservative approach to revenue estimating based on long-term trends and is not projecting to receive additional SJRWMD Fiscal Year Work Plan and Budget 71

78 in $Millions Financial Policies and Guidelines specific appropriation funding in the near future. It should be noted, however, the District has received a large amount of revenues from this source in recent years through annual appropriation processes, which is different from the past when the District received most of the state revenues from WMLTF or EMRTF. Other State Sources Overview: Other State Sources include revenues from many state sources such as Indian River Lagoon License Plate and Water Protection and Sustainability Trust Fund. Combined, these revenue sources total $4.83 million in FY Forecast Assumptions: The revenue estimates are derived from state appropriations and other grant agreements. The District only budgets the amounts that have been formally committed to support our programs and projects. Trends: The revenues received from other state sources have varied significantly during the last five years due to unpredictable legislative appropriation processes. The District is unlikely to continue receiving a large amount of new revenues from these sources on annual basis. Federal Sources (1.1%) Overview: The federal funding consists primarily of revenues from two federal sources, including the U.S. Environmental Protection Agency (EPA) and U.S. Fish and Wildlife Service (FWS). For FY , The District anticipates receiving $1.55 million in federal revenues. $10 $8 $6 $4 $2 $0 FY 05 FY 06 FY 07 FY 08 FY 09 FY 10 FY 11 FY 12 FY 13 FY 14 Figure 17. Ten-year history of federal revenues Forecast Assumptions: The budget for federal revenues is federal agency appropriation driven. Typically, the District only budgets the amounts that have been formally committed by the federal agency. Trends: The revenues received from federal agencies are unpredictable and depend largely on District initiatives that federal agencies agree to participate and legislators support. The increase in FY was due to a large budget commitment from the Natural Resources Conservation Service (NRCS) and the National Guard for specific land purchases. However, the role of federal revenues in the District budget is likely to remain small in the years to come due to the large amount of federal deficit this nation faces. 72 SJRWMD Fiscal Year Work Plan and Budget

79 Financial Policies and Guidelines Illustration District Revenues by Funding Source Figure 18 shows the District revenue structure and provides a summary of revenues for FY Figure 18. District revenue structure illustration SJRWMD Fiscal Year Work Plan and Budget 73

80 in $millions Financial Policies and Guidelines Debt Service Legal Framework for District Debt Service The District is permitted to borrow money temporarily by section , F.S., for short-term loans within a fiscal year, or to use revenue bonds for long-term financing as per section , F.S. The District can pledge any revenue, including ad valorem taxes, for the payment of revenue bonds. Outstanding Debt The District has no general obligation bonds authorized or outstanding. Since 1995, SJRWMD has only issued two revenue bonds (approximately $88.4 million) for the purchase of environmentally sensitive lands. These two bonds are secured by a share of statewide documentary stamp tax collections that are deposited into the Water Management Land Trust Fund annually. As of September 30, 2012, the total liability for the two bonds was $23.77 million. By statute, the District uses its annual allocation of the Water Management Land Trust Fund to pay back the debt and to fund land management activities. Figure 19 below shows that during the last ten years, the revenue coverage ratios for the debt payments have been more than sufficient until FY FY 2004 FY 2005 FY 2006 FY 2007 FY 2008 FY 2009 FY 2010 FY 2011 FY 2012 FY 2013 Total WMLTF Total Debt Figure 19. Ten-year history of dedicated revenues vs. total debts Future Debt Payment The District is obligated for the payment of the two outstanding bonds through FY During FY , the District refinanced two outstanding bond series. As a result, the annual debt payment has been reduced from approximately $7 million to $6.52 million. Table 15 on the next page shows that the District will have sufficient revenues to cover the debt throughout the terms of two bonds series. Although the District is not legally restricted as to the amount of debt that can be issued, the District is not expected to use revenue bonds to fund its projects or programs in the near future. It should be noted that the state has, until FY , appropriated approximately $15 million a year from the WMLTF to cover both the debt services and two District programs, including Land Management and Invasive Plant Management. However, since FY , the State reduced its appropriations to fund the 74 SJRWMD Fiscal Year Work Plan and Budget

81 Financial Policies and Guidelines debt service only. The District assumes the state will continue to appropriate WMLTF to cover the District s debt service for the remaining years of debt payment period. Table 15. Future debt service requirements and available revenues Period Ending July 1 Refunded 2004 Bonds Principle Interest Total Unrefunded 1995 Bonds Total Debt Service Projected WMLTF Coverage Ratio ,830, ,363 6,518, ,518,363 6,518, ,025, ,600 6,516, ,516,600 6,516, ,265, ,000 6,515, ,515,000 6,515, Analysis of District Fund Balance The Need for Fund Balance Fund balance generally represents uncommitted cash or other liquid assets at any given time. A sufficient fund balance indicates the financial health of an organization since it provides a safety cushion for unforeseen expenditures during a fiscal year and is used to mitigate current and future risks (e.g., revenue shortfalls and unanticipated expenditures) and to ensure stable tax rates. Further, the District has a policy decision not to enter into any new debt. Consequently, the District has made an effort to build cash reserves to fund or assist in the development of regionally significant water resource or development projects contained in its multi-year capital plan. Fund balances in the District may be reported in the General Fund, Special Revenue Fund, Debt Service Fund, and Capital Projects Fund. Budgeted fund balances typically account for 5 to 15 percent of total fund revenue in the General Fund. However, excessive fund balances may suggest inefficient use of financial assets that could be used elsewhere. In comparison, Special Revenue Fund, Debt Service Fund, and Capital Projects Fund are all special purpose funds. Fund balances are temporary for these special purpose funds and will not be needed when the special purpose is fulfilled. Therefore, the amount of fund balances for special purpose funds is generally not a concern unless such fund balances remain unchanged or are accumulating due to inactivity. Fundamental to the District s long-term fiscal health is the expectation that each fiscal period will be self - sustaining, with recurring revenues sufficient to fund recurring expenditures. This budgetary concept, which inhibits the use of one time money to fund operations, is referred to as structural integrity. The District s FY Adopted Budget is funded with a higher than average use of fund balance (18.86%). However, it is important to note that this utilization is part of the District s long-term financial plan to spend down accumulated fund balances for capital and cooperative (one-time expenditures) and maintains a structurally balanced budget. Prior to reaching its desired fund balance the District plans to identify an appropriate level of capital spending that will be funded with recurring revenues along with spending for routine operations. As a segue to this sustainability business model, during the FY budget development, 10% of recurring local revenues were allocated to fund vital capital and cooperative (nonrecurring) projects in addition to the fund balance utilization. Total Fund Balances for Two Fiscal Years Table 16 on the next page shows the District s fund balance at the end of FY was $186.4 million. The District anticipates using $25.56 million in fund balance during FY to fund high priority SJRWMD Fiscal Year Work Plan and Budget 75

82 Financial Policies and Guidelines projects that support the District s core mission and strategic initiatives. With the proposed spend-down, the total fund balance is projected to be $ million by the end of the FY Explanations of Changes in Total Fund Balances by Fund General Fund Of the forecasted decrease of $26.3 million or 18.0 percent in the District s General Fund for FY , $7.2 million is due to the transfer of fund balance from the General Fund to a Special Revenue Fund for funds committed for land management and land acquisition activities. The remaining $19.1 million or 13.1 percent reduction represents the anticipated use of fund balance for priority projects including: Water Resource Development cooperative funding projects Alternative Water Supply projects to Achieve Recovery of Minimum Flows and Levels Groundwater Resources Assessment and Exploration projects Water Quality & Ecological Restoration projects The transfer of funds to the Capital Projects Fund for the Canal-1/10 Rediversion project Special Revenue Other By the end of FY , the District projects this fund balance will have a net increase of $5.5 million attributed to the $7.2 million transfer in from the General Fund offset by the $1.7 utilization for land management activities. Special Revenue Water Protection and Sustainability The fund balance decrease of $1.9 million in FY for this fund represents the District s match for long-term water protection and sustainability alternative water supply projects. Debt Service Funds No change in fund balance is anticipated. Other Capital Projects Funds The projected use of fund balance in the Other Capital Projects is to complete construction of the Lake Apopka North Shore Restoration Area project and to continue the Lake Jesup and Fellsmere Water Management Area projects. Table 16. Actual and projected total fund balance by the end of FY and FY Special Revenue Changes in Total Fund Balances General Fund Other Water Protection & Sustainability Debt Service Funds Other Capital Projects Funds Total All Funds FY Actual Beginning Fund Balance 10/01/12 $ 141,884,303 $ 12,281,982 $ 13,711,241 $ 6,439,146 $ 11,669,762 $ 185,986,434 Total Revenues 83,034,522 14,596, ,682 6,532, ,478,878 Total Expenditures 79,273,743 13,107, ,364 6,517,125 4,575, ,105,415 Total Other Financing Sources (Uses) 298,294 (298,294) (0) Actual Unaudited Ending Fund Balance 9/30/13 $ 145,943,376 $ 13,472,129 $ 13,395,559 $ 6,454,533 $ 7,094,300 $ 186,359,897 FY Projected Beginning Fund Balance 10/01/13 $ 145,943,376 $ 13,472,129 $ 13,395,559 $ 6,454,533 $ 7,094,300 $ 186,359,897 Total Revenues 82,675,189 18,889,769 1,908,372 6,518, ,991,993 Total Expenditures 94,071,566 20,591,569 3,816,744 6,518,663 10,553, ,551,875 Total Other Financing Sources (Uses) (14,871,672) 7,200,000 7,671,672 - Projected Ending Fund Balance 9/30/14 $ 119,675,327 $ 18,970,329 $ 11,487,187 $ 6,454,533 $ 4,212,639 $ 160,800,015 Projected Percentage Change in Fund Balance -18.0% 40.8% -14.2% 0.0% -40.6% -13.7% 76 SJRWMD Fiscal Year Work Plan and Budget

83 Section V Emotion on Indian River Drive by Lisa Renee Ludlum Work Plan and Budget by Program

84

85 Work Plan and Budget by District Program Table of Contents Introduction Annual Work Plan and Budget Reporting Format Water Supply Planning and Monitoring Water Supply Planning Groundwater Resource Assessment Water Use Data Management Minimum Flows and Levels Water Resource Information Geographic Information Systems Development Technical Assistance Acquisition, Restoration and Public Works Land Acquisition Water Resource Development Projects Water Protection and Sustainability Conservation and Demand Management Surface Water Projects FDOT Mitigation Stormwater Cost-share (Deactivated) Facilities Construction (Deactivated) Operation and Maintenance of Lands and Works Land Management Works - Structures & Levees Operations and Maintenance Facilities Management Invasive Plant Management Emergency Management Environmental Management Operations and Maintenance Support Fleet Services for Transportation and Equipment Management Regulation Consumptive Use Permitting Water Well Construction Permitting and Contractor Licensing Environmental Resource and Surface Water Permitting Resource Management Regulatory Support Outreach Outreach - Public Information District Management and Administration Executive Direction General Counsel Inspector General Administrative Support Fleet Services (Deactivated) Procurement/Contract Administration Human Resources Communications Telecommunications Technology and Information Services Information Technology (Deactivated) Property Appraisers and Tax Collectors Commissions SJRWMD Fiscal Year Work Plan and Budget 79

86 Work Plan and Budget by District Program Introduction This section contains the detailed annual work plan and budgets for District programs and projects. The intended readers of this section are District staff; however, the information provided is helpful to the Executive Office of the Governor, the Florida Department of Environment Protection (FDEP), the Governing Board and other interested parties in understanding how the District s work plan and budget is implemented. For reporting and internal control purposes, the District s work plan and budget is organized by District programs. The District annually prepares a detailed work plan and budget for each of these programs. It is prepared in the District s proprietary software, Budgeting Planning Tool (BPT), to provide a single data entry pint and reporting source for developing, approving and implementing the annual work plan and budget. Each program level work plan and budget report includes the following: 1. The first part provides information to assist the reader with understanding the intent of each program. It includes: program description, changes and trends, long-term plan linkages, department, program manager names and phone numbers, as well as program goals. As applicable, core missions, and major initiatives for individual programs are provided. 2. The second part provides project specific information such as a project description and justification. In addition, the project s start and estimated completion date, the project manager s name, and detailed budgetary information at the chart of account level are included. 3. The final part provides a three-year program level budget summary for FY (Actual), FY (Amended) and FY (Adopted), as well as a three -year personnel allocation comparison. Readers are encouraged to contact the program or project manager directly with any questions regarding their program or project. Annual Work Plan and Budget Reporting Format For , the District will have 39 individual programs reported in this section, each of these programs rolls up to one of the six statutory programs as outlined in s , F.S. The six statutorily defined programs, also known as the Executive Office of the Governor (EOG) programs are listed below: 1.0 Water Resources Planning and Monitoring 2.0 Acquisition, Restoration, and Public Works 3.0 Operation and Maintenance of Lands and Works 4.0 Regulation 5.0 Outreach 6.0 District Management and Administration It should be noted that District programs allocation methods for management and administrative expenses, including telecommunications, general counsel, some human resource related expenses, and technology and information services, are different from those prescribed by EOG and other state agencies. Readers may refer to FY Tentative Budget to see the differences in allocation of District management and administrative expenses between District programs and EOG programs and activities. 80 SJRWMD Fiscal Year Work Plan and Budget

87 Program Name: Water Supply Planning - Water Supply Planning Work Plan and Budget by Program Description: The Water Supply Planning program addresses future water demands, traditional and alternative water sources, and water supply infrastructure improvements required to meet future water supply needs without causing harm to water resources or water dependent natural systems. All water management districts are required by 1997 legislation to perform water supply assessments and to update their water supply plans at least every five years. Changes & Trends: The District is finalizing the 2013 District Water Supply Plan (DWSP), which will include an assessment of each of the four planning regions and will contain: -Population and water demand forecasts through Groundwater modeling to evaluate environmental constraints -Water conservation potential -Water supply, AWS and water resource development options -MFLs prevention and recovery strategies (to the extent complete) Long-term Plan Linkages: District Water Supply Plan The Water Supply Planning program's budget will increase by 15% ($448,357) in FY The increase is largely attributed to a $400,000 water resource development related capital improvement project. Division: Water Resources Program Manager: Jim Gross (386) Core Mission Water Supply Water Quality Natural System Flood Protection X X X SJRWMD Fiscal Year Work Plan and Budget 81

88 Work Plan and Budget by Program Water Supply Planning Level 5 Project or Program WSP Groundwater Supply Planning $3,440,800 Estimated Start: 10/01/2013 Estimated Completion: 09/30/2014 Project Manager: Patrick Burger (386) Description: This project consists of general operating expenses that include professional state registration fees, travel, attendance at required training, operating supplies, necessary contractual services for model peer review, data/tool development required for regional and sub-regional model application in the water supply planning and permitting programs,and hydrologic investigations geared toward documenting and understanding water supply issues in priority water resource caution areas. Investigations are performed by United States Geological Survey (USGS) and give the District access to national caliber experts. The program leverages District funding by sharing costs with the federal government and local sources including the other water management districts. Justification: Maintenance of professional credentials keep staff current with modeling methods and assure that district actions meet or exceed established technical standards. Model enhancement and revisions are needed to improve predictability of the models and to reduce uncertainty in results which have water management implications to the water supply planning and permitting processes. Outside contractual peer review is an essential part of the model development within the program; outside contractual support is required for tool/data development and to have simulations of complex models to support permitting and water supply planning evaluations. Cooperative studies leverage local funds with federal matching funds and provide a vehicle to develop technical working relationships with other water management districts (WMDs) and governmental agencies. The investigations bolster the District's ongoing efforts in water supply planning and water use regulation. WBS Cost Account Description Cost Account Total Amount - Groundwater Supply Planning $575,650 - WR - Groundwater Modeling $464,000 - General Program Costs $1,079,326 - Water Supply Plan $277,568 - WR - General Initiative Costs $1,044,256 Total WBS $3,440,800 Chart of Account Funding Source Object Code Total Amount Ad Valorem Infrastructure $400, Ad Valorem Regular Salaries & Wages $136, Ad Valorem Regular Salaries & Wages $59, Ad Valorem Social Security $10, Ad Valorem Social Security $4, Ad Valorem Retirement $13, Ad Valorem Retirement $7, Ad Valorem Employees Group Insurance $20, Ad Valorem Employees Group Insurance $6, Ad Valorem Regular Salaries & Wages $234, Ad Valorem Regular Salaries & Wages $65, Ad Valorem Regular Salaries & Wages $82, Ad Valorem Regular Salaries & Wages $124, Ad Valorem Social Security $17, Ad Valorem Social Security $4, Ad Valorem Social Security $6, Ad Valorem Social Security $9, Ad Valorem Retirement $16, SJRWMD Fiscal Year Work Plan and Budget

89 Work Plan and Budget by Program Chart of Account Funding Source Object Code Total Amount Ad Valorem Retirement $4, Ad Valorem Retirement $5, Ad Valorem Retirement $8, Ad Valorem Employees Group Insurance $41, Ad Valorem Employees Group Insurance $6, Ad Valorem Employees Group Insurance $11, Ad Valorem Employees Group Insurance $19, Ad Valorem Consultant Services $50, Ad Valorem Consultant Services $120, Ad Valorem Consultant Services $80, Ad Valorem Consultant Services $68, Ad Valorem Cost-Share Contractual Services $50, Ad Valorem Regular Salaries & Wages $38, Ad Valorem Regular Salaries & Wages $60, Ad Valorem Social Security $2, Ad Valorem Social Security $4, Ad Valorem Retirement $2, Ad Valorem Retirement $4, Ad Valorem Employees Group Insurance $3, Ad Valorem Employees Group Insurance $6, Ad Valorem Regular Salaries & Wages $18, Ad Valorem Social Security $1, Ad Valorem Retirement $1, Ad Valorem Employees Group Insurance $7, Ad Valorem Regular Salaries & Wages $298, Ad Valorem Regular Salaries & Wages $20, Ad Valorem Regular Salaries & Wages $62, Ad Valorem Regular Salaries & Wages $24, Ad Valorem Regular Salaries & Wages $22, Ad Valorem Regular Salaries & Wages $79, Ad Valorem Regular Salaries & Wages $62, Ad Valorem Social Security $22, Ad Valorem Social Security $1, Ad Valorem Social Security $4, Ad Valorem Social Security $1, Ad Valorem Social Security $1, Ad Valorem Social Security $6, Ad Valorem Social Security $4, Ad Valorem Retirement $20, Ad Valorem Retirement $1, Ad Valorem Retirement $4, Ad Valorem Retirement $1, Ad Valorem Retirement $1, Ad Valorem Retirement $5, Ad Valorem Retirement $4, Ad Valorem Employees Group Insurance $46, Ad Valorem Employees Group Insurance $6, Ad Valorem Employees Group Insurance $14, Ad Valorem Employees Group Insurance $3, Ad Valorem Employees Group Insurance $1, Ad Valorem Employees Group Insurance $14, Ad Valorem Employees Group Insurance $8,314 SJRWMD Fiscal Year Work Plan and Budget 83

90 Work Plan and Budget by Program Chart of Account Funding Source Object Code Total Amount Ad Valorem Consultant Services $170, Ad Valorem Consultant Services $464, Ad Valorem Cost-Share Contractual Services $17, Ad Valorem Cost-Share Contractual Services $50, Ad Valorem Regular Salaries & Wages $22, Ad Valorem Social Security $1, Ad Valorem Retirement $1, Ad Valorem Employees Group Insurance $7, Local Sources-WMDs Consultant Services $50, Local Sources-WMDs Consultant Services $68,456 COA Total $3,440, SJRWMD Fiscal Year Work Plan and Budget

91 Budget - Water Supply Planning Work Plan and Budget by Program Source of Funds Source Actuals $ % Amended $ % Adopted $ % District Sources $2,051, % $2,753, % $3,322, % Local Sources $50, % $238, % $118, % State Sources $0 0.00% $0 0.00% $0 0.00% Federal Sources $0 0.00% $0 0.00% $0 0.00% Total Sources of Funds $2,101, % $2,992, % $3,440, % Designated Sources District Sources Ad Valorem $1,752,929 $2,167,789 $3,322,344 Fund Balance - Assigned $5,434 $0 $0 Fund Balance - Committed $293,452 $585,812 $0 Local Sources Local Sources-WMDs $50,000 $151,342 $118,456 Local Sources-Other $0 $37,500 $0 Local Sources-Counties $0 $50,000 $0 Use of Funds Classification $ % $ % $ % Salaries & Benefits $1,607, % $1,766, % $1,852, % Other Personal Services $484, % $1,065, % $1,187, % Operating Expenses $9, % $1, % $0 0.00% Capital Outlay $0 0.00% $0 0.00% $400, % Cooperative Funding $0 0.00% $159, % $0 0.00% Debt Services $0 0.00% $0 0.00% $0 0.00% Reserves $0 0.00% $0 0.00% $0 0.00% Total $2,101, % $2,992, % $3,440, % FTE Full-Time Equivalent Positions FTE FTE FTE SJRWMD Fiscal Year Work Plan and Budget 85

92 Work Plan and Budget by Program Program Name: Ground Water Resource Assessment - Groundwater Resource Assessment Description: The Groundwater Resource Assessment Program focuses on conducting field reconnaissance activities and performing interpretive investigations to support the District's water supply planning activities. Northeast Florida relies on groundwater to meet over 90% of its water supply needs. Long-term hydrologic information is required to evaluate water supply availability and for developing prevention and recovery strategies. This program performs technical assessments, designs and evaluates environmental monitoring networks, and conducts interpretive investigations. The program constructs and maintains monitoring wells, oversees contractual drilling services, conducts aquifer performance tests and related hydrologic testing, and provides geophysical well logging services. This program directly supports Water Supply Planning, Water Use Regulation, Minimum Flows and Levels, and other District strategic initiatives. This work provides the scientific means to evaluate groundwater resources, identify long-term trends, detect potential problem areas, and gauge the effectiveness of the District's water resource management strategies. Changes & Trends: None Long-term Plan Linkages: District Water Supply Plan and Water Resource Development Work Program Division: Water Resources Program Manager: Robert Shultz (386) Core Mission Water Supply Water Quality Natural System Flood Protection X X X 86 SJRWMD Fiscal Year Work Plan and Budget

93 Work Plan and Budget by Program Groundwater Resource Assessment Level 5 Project or Program GWRA Groundwater Resource Assessment $2,538,783 Estimated Start: 10/01/2013 Estimated Completion: 09/30/2014 Project Manager: Robert Shultz (386) Description: The work breakdown structure for this program has two major functional areas: Hydrologeology employs methodologies to evaluate the nature and occurrence of groundwater, identify long term trends, and detect potential problem areas that would jeopardize the development of future water supplies. This group designs the groundwater monitoring network, interprets data from the network, and manages regional groundwater level and water quality data used in the District's groundwater flow models. Field Services administers contractual water well construction services for groundwater exploration and development. Individual work plans consist of groundwater monitoring network construction projects that require specialized skills and drilling equipment. This group constructs the groundwater monitoring network, collects data from drilling and testing operations, and provides other field related support for network maintenance. Justification: This program consists of a series of related field based activities to provide a comprehensive approach to providing the information needed to conduct legislatively mandated water supply assessments, update individual water supply plans, and support other District core missions. WBS Cost Account Description Cost Account Total Amount - Water Well Construction Services $1,400,000 - Groundwater Geophysical Services $13,550 - Groundwater Resource Assessment $870,426 - WR - General Initiative Costs $254,807 Total WBS $2,538,783 Chart of Account Funding Source Object Code Total Amount Ad Valorem Software Maintenance Services $13, Ad Valorem Regular Salaries & Wages $439, Ad Valorem Regular Salaries & Wages $16, Ad Valorem Regular Salaries & Wages $13, Ad Valorem Regular Salaries & Wages $99, Ad Valorem Regular Salaries & Wages $59, Ad Valorem Social Security $33, Ad Valorem Social Security $1, Ad Valorem Social Security $1, Ad Valorem Social Security $7, Ad Valorem Social Security $4, Ad Valorem Retirement $35, Ad Valorem Retirement $1, Ad Valorem Retirement $ Ad Valorem Retirement $7, Ad Valorem Retirement $4, Ad Valorem Employees Group Insurance $88, Ad Valorem Employees Group Insurance $2, Ad Valorem Employees Group Insurance $3, Ad Valorem Employees Group Insurance $18, Ad Valorem Employees Group Insurance $11, Ad Valorem Consultant Services $155,000 SJRWMD Fiscal Year Work Plan and Budget 87

94 Work Plan and Budget by Program Chart of Account Funding Source Object Code Total Amount Ad Valorem Materials Test $10, Ad Valorem Water Well Construction Services $350, Ad Valorem Water Well Construction Services $1,000, Ad Valorem Water Well Construction Services $50, Ad Valorem Travel and/or Training $35, Ad Valorem Rental of Other Equipment $5, Ad Valorem Repair & Maint of Equipment $12, Ad Valorem Field, Facil, and Fleet Support $35,000 Supplies and Parts under $1, Ad Valorem Field, Facility and Fleet Tools $8,000 under $1, Ad Valorem Books & Technical Materials $8, Ad Valorem Field, Facility and Fleet Equipment $5,000 and Tools over $1,000 COA Total $2,538, SJRWMD Fiscal Year Work Plan and Budget

95 Budget - Groundwater Resource Assessment Work Plan and Budget by Program Source of Funds Source Actuals $ % Amended $ % Adopted $ % District Sources $1,248, % $2,532, % $2,538, % Local Sources $0 0.00% $0 0.00% $0 0.00% State Sources $0 0.00% $0 0.00% $0 0.00% Federal Sources $0 0.00% $0 0.00% $0 0.00% Total Sources of Funds $1,248, % $2,532, % $2,538, % Designated Sources District Sources Ad Valorem $939,567 $1,232,756 $2,538,783 Fund Balance - Committed $308,872 $1,300,000 $0 Use of Funds Classification $ % $ % $ % Salaries & Benefits $805, % $940, % $852, % Other Personal Services $336, % $1,469, % $1,578, % Operating Expenses $87, % $100, % $103, % Capital Outlay $19, % $22, % $5, % Cooperative Funding $0 0.00% $0 0.00% $0 0.00% Debt Services $0 0.00% $0 0.00% $0 0.00% Reserves $0 0.00% $0 0.00% $0 0.00% Total $1,248, % $2,532, % $2,538, % FTE Full-Time Equivalent Positions FTE FTE FTE SJRWMD Fiscal Year Work Plan and Budget 89

96 Work Plan and Budget by Program Program Name: Water Use Data Management - Water Use Data Management Description: The Water Use Data Management Program of the St. Johns River Water Management District was established in 1992 to supply information needed for legislatively mandated water supply assessment, management, and planning initiatives. Data are collected from primary and secondary sources, verified and analyzed, and made available for general use. Partnerships have been established with state and local governments and major water users throughout the District for data collection and for sharing and analyzing the data. The focus of the program has been establishing methodologies for making reliable, current water-use estimates, and future water demand projections, and spatial distribution of water use and demand. Numerous relational and spatial data sets have been developed to support water demand estimates and projections, the most important of which relate to population, public supply water use, and the location of public supply wells and water service area boundaries. Information generated from these data sets is used for regional groundwater modeling and water supply planning. Changes & Trends: The budget for the Water Use Data Management program will see a 10.2% reduction in FY The area most affected by the reduction is in salaries and benefits (- $15,120) as the program slightly reduces its FTEs by 0.05 to Long-term Plan Linkages: District Water Supply Plan Division: Water Resources Program Manager: Jim Gross (386) Core Mission Water Supply Water Quality Natural System Flood Protection X X X 90 SJRWMD Fiscal Year Work Plan and Budget

97 Work Plan and Budget by Program Water Use Data Management Level 5 Project or Program WUDM General Program Costs $205,770 Estimated Start: 10/01/2013 Estimated Completion: 09/30/2014 Project Manager: Jim Gross (386) Description: Basic operating expenses include salaries and benefits for staff working on water use data collection, population and water use projections, and the development of distribution models for population and water demand. Justification: These expenses support the Water Use Data Management program that supplies information needed for legislatively mandated water supply assessments, management, and planning initiatives. The program focuses on making reliable current estimates of water use and future projections of the amount of water needed and location of that water demand. WBS Cost Account Description Cost Account Total Amount - General Program Costs $184,272 - WR - General Initiative Costs $21,498 Total WBS $205,770 Chart of Account Funding Source Object Code Total Amount Ad Valorem Regular Salaries & Wages $144, Ad Valorem Regular Salaries & Wages $15, Ad Valorem Social Security $11, Ad Valorem Social Security $1, Ad Valorem Retirement $11, Ad Valorem Retirement $1, Ad Valorem Employees Group Insurance $17, Ad Valorem Employees Group Insurance $3,781 COA Total $205,770 SJRWMD Fiscal Year Work Plan and Budget 91

98 Work Plan and Budget by Program Budget - Water Use Data Management Source of Funds Source Actuals $ % Amended $ % Adopted $ % District Sources $490, % $229, % $205, % Local Sources $0 0.00% $0 0.00% $0 0.00% State Sources $0 0.00% $0 0.00% $0 0.00% Federal Sources $0 0.00% $0 0.00% $0 0.00% Total Sources of Funds $490, % $229, % $205, % Designated Sources District Sources Ad Valorem $490,221 $229,240 $205,770 Use of Funds Classification $ % $ % $ % Salaries & Benefits $489, % $220, % $205, % Other Personal Services $0 0.00% $0 0.00% $0 0.00% Operating Expenses $ % $8, % $0 0.00% Capital Outlay $0 0.00% $0 0.00% $0 0.00% Cooperative Funding $0 0.00% $0 0.00% $0 0.00% Debt Services $0 0.00% $0 0.00% $0 0.00% Reserves $0 0.00% $0 0.00% $0 0.00% Total $490, % $229, % $205, % FTE Full-Time Equivalent Positions FTE FTE FTE SJRWMD Fiscal Year Work Plan and Budget

99 Work Plan and Budget by Program Program Name: Minimum Flows and Levels - Minimum Flows and Levels Description: The District developed a multiple Minimum Flows and Levels (MFLs) approach to define a long-term hydrologic regime necessary to prevent significant harm. Adopted MFLs are implemented through the CUP and Water Supply Planning activities. Changes & Trends: MFL data and analysis has identified 33 MFL water bodies (out of a total 130 MFLs) with flows and levels that are either below, or projected to fall below, established MFLs by Six MFL prevention and recovery strategy areas have been identified, in which four technical work groups have been assembled (Keystone Heights, South Lake-West Orange, Seminole and Volusia County). Public meetings and coordination with stakeholders have occurred since 2011 to provide an understanding for all participants of the MFLs program. Deliverables from these working groups will include a list of strategies to address impacts to water bodies that do not currently meet or will not meet adopted MFLs. In October 2011, the District initiated an MFLs cost-share program. Under this program, five central Florida reclaimed water projects were cost-shared by the District to reduce dependency on traditional groundwater sources and provide a benefit to adopted MFL water bodies. Through implementation of these projects, approximately 4.6 millions gallons a day (MGD) of water will be made available. The District received requests to fund 24 additional projects, all designed to reduce groundwater use and provide benefits to MFL water bodies. The program budget increased 1.1% ($12,939) compared to the FY amended budget. The major budget variance is the increase of $85,000 for consultant services to peer review six MFLs determination reports and eight water budget models. Long-term Plan Linkages: District Water Supply Plan and District Consolidated Report Division: Water Resources Program Manager: Sonny Hall (386) Core Mission Water Supply Water Quality Natural System Flood Protection X X SJRWMD Fiscal Year Work Plan and Budget 93

100 Work Plan and Budget by Program Minimum Flows and Levels Level 5 Project or Program MFL Program Development $1,222,808 Estimated Start: 10/01/2013 Estimated Completion: 09/30/2014 Project Manager: Sonny Hall (386) Description: Technical support services for the Minimum Flows and Levels Program will include engineering, scientific, and other technical support required to establish and implement minimum flows and levels (MFLs) for priority systems and litigation support. Also included will be hydrologic modeling services, scientific peer review, natural resource values assessments, and determination for priority springs. Justification: This work assists in meeting statutory requirements of Sections and (1), F.S. and Section , F.A.C., and provides valuable information to support MFL program development. WBS Cost Account Description Cost Account Total Amount - Scientific Technical Support Services $205,000 - General Program Costs $867,765 - WR - General Initiative Costs $150,043 Total WBS $1,222,808 Chart of Account Funding Source Object Code Total Amount Ad Valorem Regular Salaries & Wages $21, Ad Valorem Regular Salaries & Wages $77, Ad Valorem Social Security $1, Ad Valorem Social Security $5, Ad Valorem Retirement $1, Ad Valorem Retirement $5, Ad Valorem Employees Group Insurance $3, Ad Valorem Employees Group Insurance $12, Ad Valorem Regular Salaries & Wages $87, Ad Valorem Social Security $6, Ad Valorem Retirement $7, Ad Valorem Employees Group Insurance $16, Ad Valorem Repair & Maint of Equipment $ Ad Valorem Field, Facil, and Fleet Support $1,500 Supplies and Parts under $1, Ad Valorem Safety Supplies $ Ad Valorem Field, Facility and Fleet Equipment $7,200 and Tools over $1, Ad Valorem Regular Salaries & Wages $556, Ad Valorem Regular Salaries & Wages $38, Ad Valorem Social Security $42, Ad Valorem Social Security $2, Ad Valorem Retirement $43, Ad Valorem Retirement $3, Ad Valorem Employees Group Insurance $69, Ad Valorem Employees Group Insurance $5, Ad Valorem Consultant Services $205,000 COA Total $1,222, SJRWMD Fiscal Year Work Plan and Budget

101 Budget - Minimum Flows and Levels Work Plan and Budget by Program Source of Funds Source Actuals $ % Amended $ % Adopted $ % District Sources $933, % $1,209, % $1,222, % Local Sources $0 0.00% $0 0.00% $0 0.00% State Sources $0 0.00% $0 0.00% $0 0.00% Federal Sources $0 0.00% $0 0.00% $0 0.00% Total Sources of Funds $933, % $1,209, % $1,222, % Designated Sources District Sources Ad Valorem $933,002 $1,209,869 $1,222,808 Use of Funds Classification $ % $ % $ % Salaries & Benefits $860, % $1,087, % $1,007, % Other Personal Services $72, % $120, % $205, % Operating Expenses $ % $2, % $2, % Capital Outlay $0 0.00% $0 0.00% $7, % Cooperative Funding $0 0.00% $0 0.00% $0 0.00% Debt Services $0 0.00% $0 0.00% $0 0.00% Reserves $0 0.00% $0 0.00% $0 0.00% Total $933, % $1,209, % $1,222, % FTE Full-Time Equivalent Positions FTE FTE FTE SJRWMD Fiscal Year Work Plan and Budget 95

102 Work Plan and Budget by Program Program Name: Water Resources Information - Water Resources Information Description: This program includes: The Bureau of Water Resource Information (WRI) collects, processes, manages, and disseminates hydrologic, ground and surface water quality, and meteorological data that are used for consumptive use permitting, water shortage management, establishment of MFLs, water supply planning and management, environmental protection and restoration projects, and operation of District flood control facilities. As part of WRI, the District Laboratory provides a variety of services, including in-house water quality analysis, management of contracts for laboratory analysis, logistical support for field sample and data collection, and quality assurance (QA). District project managers annually review their data collection needs, establishing priorities, and working with WRI to eliminate or add data collection sites as needed, shifting existing resources to meet emerging needs. Changes & Trends: Collectively, data collection, analysis and monitoring are identified as a strategic priority in the District's Strategic Plan Strategies to implement these priorities include completing groundwater assessments and modeling already underway, identifying future assessment and sampling needs, and developing tools to forecast the impact of sea level rise on water supply, water quality and natural systems and flood protection. Long-term Plan Linkages: None The program budget will increase 8.5% ($0.63 million) when compared to the FY amended budget. The areas having the most increases include salaries and benefits ($612,169) due to an additional 6.7 FTEs for increased workload in field data collection. Another significant increase is in contractual Data Collection and Analysis Services ($412,796) under contracted services, which is also related to the increased workload in field data collection. To offset these increases, the program reduced its Field Equipment budget by $464,000. Division: Water Resources Program Manager: Thomas Mirti (386) Core Mission Water Supply Water Quality Natural System Flood Protection X X X X 96 SJRWMD Fiscal Year Work Plan and Budget

103 Work Plan and Budget by Program Water Resources Information Level 5 Project or Program WRI Water Resources Information $7,967,674 Estimated Start: 10/01/2013 Estimated Completion: 09/30/2014 Project Manager: Thomas Mirti (386) Description: The Water Resources Information Program of the St. Johns River Water Management District collects, processes, manages, analyzes, and disseminates hydrologic, meteorological and water quality data that are used for consumptive use permitting, water shortage management, establishment of minimum flows and levels, water supply planning and management, environmental protection and restoration projects, and operation of district flood control facilities. The Bureau of Water Resources Information (WRI) operates and maintains over 1,200 monitoring stations throughout the district and processes data from approximately 300 additional sites collected by county and municipal agencies through mutual agreement or by the U.S. Geological Survey under contract to the district. Over 16 million measurements are collected, verified, processed, and stored each year. The laboratory section of WRI includes in-house water quality analysis, management of contracts for lab analysis, logistical support for field sample and data collection, and quality assurance. These data are disseminated to District staff and the public upon request, and are readily available on the District's web site. WRI also compiles the district's monthly Hydrologic Conditions Report and other specialized reports, which are posted on the district's web site according to reporting schedules. Justification: All of the data collected, processed, stored, and disseminated by the Water Resources Information Program are in direct support of the District's core mission (Water Supply, Protection and Improvement of Water Quality and Natural Systems, and Flood Protection. WBS Cost Account Description Cost Account Total Amount - USGS Data Collection $1,073,850 - FDEP Status Network $209,985 - FDEP Trend Network $104,648 - Data Collection and General Program Costs $4,008,086 - Laboratory $1,404,357 - Water Resources Data Management $1,166,748 Total WBS $7,967,674 Chart of Account Funding Source Object Code Total Amount Ad Valorem Regular Salaries & Wages $157, Ad Valorem Social Security $12, Ad Valorem Retirement $10, Ad Valorem Employees Group Insurance $30, Ad Valorem Computer Technology Services $90, Ad Valorem Software Maintenance Services $67, Ad Valorem Regular Salaries & Wages $1,620, Ad Valorem Regular Salaries & Wages $614, Ad Valorem Regular Salaries & Wages $795, Ad Valorem Overtime Wages $20, Ad Valorem On Call Wages $7, Ad Valorem Social Security $123, Ad Valorem Social Security $47, Ad Valorem Social Security $60, Ad Valorem Retirement $112,643 SJRWMD Fiscal Year Work Plan and Budget 97

104 Work Plan and Budget by Program Chart of Account Funding Source Object Code Total Amount Ad Valorem Retirement $47, Ad Valorem Retirement $67, Ad Valorem Employees Group Insurance $332, Ad Valorem Employees Group Insurance $119, Ad Valorem Employees Group Insurance $152, Ad Valorem Cost-Share Contractual Services $60, Ad Valorem Data Collection & Analysis $1,073,850 Services Ad Valorem Data Collection & Analysis $549,719 Services Ad Valorem Scientific Research & Analysis $9, Ad Valorem Scientific Research & Analysis $50, Ad Valorem Travel and/or Training $41, Ad Valorem Postage &/or Courier Service $49, Ad Valorem Rental of Buildings & Property $80, Ad Valorem Rental of Other Equipment $9, Ad Valorem Repair & Maint of Equipment $100, Ad Valorem Repair & Maint of Equipment $60, Ad Valorem Field, Facil, and Fleet Support $60,000 Supplies and Parts under $1, Ad Valorem Uniforms $4, Ad Valorem Laboratory Supplies $71, Ad Valorem Laboratory Supplies $184, Ad Valorem Safety Supplies $3, Ad Valorem Field, Facility and Fleet Tools $231,500 under $1, Ad Valorem Office Furn/Equipment over $1000 $135, Ad Valorem Field, Facility and Fleet Equipment $266,000 and Tools over $1, Federal-Federal through State Regular Salaries & Wages $146, Federal-Federal through State Regular Salaries & Wages $70, Federal-Federal through State Social Security $11, Federal-Federal through State Social Security $5, Federal-Federal through State Retirement $10, Federal-Federal through State Retirement $4, Federal-Federal through State Employees Group Insurance $23, Federal-Federal through State Employees Group Insurance $13, Federal-Federal through State Travel and/or Training $8, Federal-Federal through State Travel and/or Training $4, Federal-Federal through State Repair & Maint of Equipment $4, Federal-Federal through State Repair & Maint of Equipment $4, Federal-Federal through State Field, Facil, and Fleet Support $6,877 Supplies and Parts under $1, Federal-Federal through State Field, Facility and Fleet Tools $1,914 under $1, Federal Sources-EPA Data Collection & Analysis $44,722 Services Local Sources-WMDs Data Collection & Analysis $52,500 Services Local Sources-WMDs Postage &/or Courier Service $12, Local Sources-WMDs Laboratory Supplies $15,000 COA Total $7,967, SJRWMD Fiscal Year Work Plan and Budget

105 Work Plan and Budget by Program WRI Enhance Data Management Tools $92,284 Estimated Start: 10/01/2013 Estimated Completion: 09/30/2014 Project Manager: Wei Sun (386) Description: This project will develop and enhance data management tools to support Water Resources Information data collection, quality assurance, and analysis. Justification: Water resource data management is essential for planning and monitoring activities. This project will improve the management processes and data access. WBS Cost Account Description Cost Account Total Amount - WRI Data $92,284 Total WBS $92,284 Chart of Account Funding Source Object Code Total Amount Ad Valorem Regular Salaries & Wages $67, Ad Valorem Social Security $5, Ad Valorem Retirement $4, Ad Valorem Employees Group Insurance $15,148 COA Total $92,284 SJRWMD Fiscal Year Work Plan and Budget 99

106 Work Plan and Budget by Program Budget - Water Resources Information Source of Funds Source Actuals $ % Amended $ % Adopted $ % District Sources $5,859, % $6,926, % $7,620, % Local Sources $0 0.00% $0 0.00% $80, % State Sources $20, % $0 0.00% $0 0.00% Federal Sources $216, % $505, % $359, % Total Sources of Funds $6,097, % $7,431, % $8,059, % Designated Sources District Sources Ad Valorem $5,859,615 $6,798,970 $7,620,603 Interest $0 $127,500 $0 Local Sources Local Sources-WMDs $0 $0 $80,000 State Sources State-Ecosystems Mgt Trust $20,956 $0 $0 Federal Sources Federal-Federal through State $55,671 $336,603 $314,633 Federal Sources-EPA $161,032 $168,576 $44,722 Use of Funds Classification $ % $ % $ % Salaries & Benefits $3,892, % $4,099, % $4,711, % Other Personal Services $1,247, % $1,691, % $1,996, % Operating Expenses $745, % $868, % $950, % Capital Outlay $211, % $771, % $401, % Cooperative Funding $0 0.00% $0 0.00% $0 0.00% Debt Services $0 0.00% $0 0.00% $0 0.00% Reserves $0 0.00% $0 0.00% $0 0.00% Total $6,097, % $7,431, % $8,059, % FTE Full-Time Equivalent Positions FTE FTE FTE SJRWMD Fiscal Year Work Plan and Budget

107 Work Plan and Budget by Program Program Name: Geographic Information Systems Development - Geographic Information System Development Description: Geographic Information Systems (GIS) conducts data collection, analysis, custom tool development, and staff training. Changes & Trends: Geographic Information System Development District program's FY budget will increase by almost $240,000. The increase is primarily due to the use of consultant services ($176,400) to update the District's land use maps that occur every five years. In addition, the salaries and benefits will also increase by $62,570 due to an increase of 0.45 FTE. Long-term Plan Linkages: Information Resources Five Quarter Technology Plan Division: Information Technology Program Manager: Christine Mundy (386) Core Mission Water Supply Water Quality Natural System Flood Protection X X X X SJRWMD Fiscal Year Work Plan and Budget 101

108 Work Plan and Budget by Program Geographic Information System Development Level 5 Project or Program GIS General Program Costs $659,191 Estimated Start: 10/01/2013 Estimated Completion: 09/30/2014 Project Manager: Christine Mundy (386) Description: General program support includes the development and maintenance of the district's enterprise geographic information system, user support, and enterprise coordination. Justification: District programs require the use of information products such as digital imagery, hydrographic mapping, land use mapping, and topographic mapping in order to accomplish the district's core missions. WBS Cost Account Description Cost Account Total Amount - General Program Costs $659,191 Total WBS $659,191 Chart of Account Funding Source Object Code Total Amount Ad Valorem Regular Salaries & Wages $225, Ad Valorem Social Security $17, Ad Valorem Retirement $15, Ad Valorem Employees Group Insurance $39, Ad Valorem Mapping Services & Aerial Photos $120, Ad Valorem GIS Analytical Services $86, Ad Valorem Software Maintenance Services $143, Ad Valorem Computer Software $4, Ad Valorem Computer Hardware over $1000 $7,000 COA Total $659, SJRWMD Fiscal Year Work Plan and Budget

109 Budget - Geographic Information System Development Work Plan and Budget by Program Source of Funds Source Actuals $ % Amended $ % Adopted $ % District Sources $352, % $422, % $659, % Local Sources $0 0.00% $0 0.00% $0 0.00% State Sources $0 0.00% $0 0.00% $0 0.00% Federal Sources $0 0.00% $0 0.00% $0 0.00% Total Sources of Funds $352, % $422, % $659, % Designated Sources District Sources Ad Valorem $352,130 $422,324 $659,191 Use of Funds Classification $ % $ % $ % Salaries & Benefits $322, % $235, % $298, % Other Personal Services $29, % $186, % $350, % Operating Expenses $0 0.00% $0 0.00% $4, % Capital Outlay $0 0.00% $0 0.00% $7, % Cooperative Funding $0 0.00% $0 0.00% $0 0.00% Debt Services $0 0.00% $0 0.00% $0 0.00% Reserves $0 0.00% $0 0.00% $0 0.00% Total $352, % $422, % $659, % FTE Full-Time Equivalent Positions FTE FTE FTE SJRWMD Fiscal Year Work Plan and Budget 103

110 Work Plan and Budget by Program Program Name: Technical Assistance - Technical Assistance Description: This districtwide activity provides water resource information; assistance and support to federal, state and local elected officials and their staffs; and collaborates on water resource issues, programs and projects. Technical assistance is provided to local governments through review of comprehensive land use plans and amendments, and developments of regional impact and ordinances. The Technical Assistance Activity provides coordination with federal, state, regional and local agencies such as the U.S. Environmental Protection Agency, the Florida Department of Economic Opportunity, regional planning councils, leagues of cities, the Harris Chain of Lakes Restoration Council and other stakeholder groups. Technical water conservation assistance is also provided to local governments, developers, builders and homeowners through the Florida Water StarSM program, a voluntary certification program that ensures conservation in residential, commercial and community developments. Technical assistance is the primary responsibility of the Office of Communications and Intergovernmental Affairs and supports all other District divisions. Changes & Trends: None Long-term Plan Linkages: None Division: Executive Director Program Manager: Malissa Dillon (386) Core Mission Water Supply Water Quality Natural System Flood Protection X X X X 104 SJRWMD Fiscal Year Work Plan and Budget

111 Work Plan and Budget by Program Technical Assistance Level 5 Project or Program TECH Technical Assistance $608,284 Estimated Start: 10/01/2013 Estimated Completion: 09/30/2014 Project Manager: Malissa Dillon (386) Description: This districtwide program provides water resource information, assistance and support to federal, state and local elected officials and their staffs, and collaborates on water resource issues, programs and projects. Technical assistance is provided to local governments through review of comprehensive plans and amendments, and developments of regional impact and ordinances. The Technical Assistance program provides coordination with federal, state, regional and local agencies such as the U.S. Environmental Protection Agency, the Florida Department of Economic Opportunity, regional planning councils, leagues of cities, the Harris Chain of Lakes Restoration Council and other stakeholder groups. Technical water conservation assistance is also provided to local governments, developers, builders and homeowners through the Florida Water Star program, a voluntary certification program that ensures conservation in residential, commercial and community developments. Technical Assistance is primarily the responsibility of the Office of Communications and Intergovernmental Affairs and supports all other District divisions and offices. Justification: The major emphasis of this ongoing program will be coordinating water resource activities and maintaining partnerships with elected officials, and federal, state and local governments to acheive the District's core missions. WBS Cost Account Description Cost Account Total Amount - Technical Assistance $608,284 Total WBS $608,284 Chart of Account Funding Source Object Code Total Amount Ad Valorem Regular Salaries & Wages $486, Ad Valorem Social Security $37, Ad Valorem Retirement $33, Ad Valorem Employees Group Insurance $50, Ad Valorem Legal Advertising & Public Notices $339 COA Total $608,284 SJRWMD Fiscal Year Work Plan and Budget 105

112 Work Plan and Budget by Program Budget - Technical Assistance Source of Funds Source Actuals $ % Amended $ % Adopted $ % District Sources $647, % $603, % $608, % Local Sources $0 0.00% $0 0.00% $0 0.00% State Sources $0 0.00% $0 0.00% $0 0.00% Federal Sources $0 0.00% $0 0.00% $0 0.00% Total Sources of Funds $647, % $603, % $608, % Designated Sources District Sources Ad Valorem $647,585 $603,300 $608,284 Use of Funds Classification $ % $ % $ % Salaries & Benefits $641, % $596, % $607, % Other Personal Services $6, % $6, % $0 0.00% Operating Expenses $ % $ % $ % Capital Outlay $0 0.00% $0 0.00% $0 0.00% Cooperative Funding $0 0.00% $0 0.00% $0 0.00% Debt Services $0 0.00% $0 0.00% $0 0.00% Reserves $0 0.00% $0 0.00% $0 0.00% Total $647, % $603, % $608, % FTE Full-Time Equivalent Positions FTE FTE FTE SJRWMD Fiscal Year Work Plan and Budget

113 Work Plan and Budget by Program Program Name: Land Acquisition - Land Acquisition Description: Florida Forever (FF), the primary state funding source for land acquisition, emphasizes water resource development and restoration projects as well as land acquisition for nonstructural flood protection and conservation. In addition to FF funds, the District uses ad valorem and mitigation funds for land acquisition. The District has some form of interest in approximately 706,000 acres of land (through ownership, management, or conservation easement rights). Changes & Trends: The Land Acquisition program has shifted its focus from land acquisition to postacquisition services such as monitoring and compliance of District-purchased conservation easements and assisting the Office of General Counsel with compliance activities involving regulatory easements. Further, the bureau will focus on parcel-byparcel implementation of the Lands Assessment Implementation Plan, which recommends the donation, sale, surplus or conversion of 48,644 acres of District-owned lands to alternative uses. Long-term Plan Linkages: Florida Forever Work Plan The program's budget will be reduced from $11.82 million in FY to $7.29 million in FY , or a 38.3% reduction. The majority of the budget variances will be in fixed capital outlay as the state as well as the District have not allocated new revenues for major land acquisitions. Division: Operations and Land Resources Program Manager: Ray Bunton (386) Core Mission Water Supply Water Quality Natural System Flood Protection X X X SJRWMD Fiscal Year Work Plan and Budget 107

114 Work Plan and Budget by Program Land Acquisition Level 5 Project or Program LNDACQ Land Acquisition $200,000 Estimated Start: 10/01/2013 Estimated Completion: 09/30/2014 Project Manager: Ray Bunton (386) Description: Previously funded with Florida Forever, the primary state funding source for land acquisition, emphasizes water resource development and restoration projects as well as land acquisition for nonstructural flood protection and conservation. In addition to Florida Forever, St. Johns River Water Management (SJRWMD) uses ad valorem and mitigation funds for land acquisition. The District presently has some form of interest in approximately 700,000 acres of land. It is expected that land acquisitions will be limited during this year. The focus of the program will be the District Lands Assessment Implementation Plan that was approved by the Governing Board in December 12. Justification: To acquire land or interests in land to protect and maintain water resources and the integrity of ecological systems and to implement the District Lands Implementation Plan. WBS Cost Account Description Cost Account Total Amount - Land Acquisition $200,000 Total WBS $200,000 Chart of Account Funding Source Object Code Total Amount Ad Valorem Legal Fees / Land Purchases $100, Ad Valorem Other Land Acquisition Expenses $100,000 COA Total $200, SJRWMD Fiscal Year Work Plan and Budget

115 Work Plan and Budget by Program LNDACQ Debt Service $6,518,663 Estimated Start: 10/01/2013 Estimated Completion: 09/30/2014 Project Manager: Ray Bunton (386) Description: Debt service payments amount to approximately $6.52 million annually and use Water Management Lands Trust Fund revenue. The last debt service payment is scheduled for Bonding for acquisition was utilized in the mid-1980s to provide the acquisition revenue needed for projects including the Upper St. Johns River Basin project and Lake Apopka. Justification: Each year, the debt service payment amount is approximately $6.52 million. WBS Cost Account Description Cost Account Total Amount - Debt Service $6,518,663 Total WBS $6,518,663 Chart of Account Funding Source Object Code Total Amount State Sources-WMLTF Principal on Bonds $5,830, State Sources-WMLTF Interest on Bonds $688, State Sources-WMLTF Other Debt Service Costs $300 COA Total $6,518,663 SJRWMD Fiscal Year Work Plan and Budget 109

116 Work Plan and Budget by Program LNDACQ Real Estate Services $575,335 Estimated Start: 10/01/2013 Estimated Completion: 09/30/2014 Project Manager: Ray Bunton (386) Description: Administrative and program support for acquisition of real property which includes, planning, appraisal, negotiation, survey, and closing. Justification: This program includes payroll and associated costs for staff, and materials and supplies. WBS Cost Account Description Cost Account Total Amount - Real Estate Services Program Support $575,335 Total WBS $575,335 Chart of Account Funding Source Object Code Total Amount Ad Valorem Regular Salaries & Wages $28, Ad Valorem Social Security $2, Ad Valorem Retirement $5, Ad Valorem Employees Group Insurance $2, Ad Valorem Regular Salaries & Wages $302, Ad Valorem Social Security $23, Ad Valorem Retirement $29, Ad Valorem Employees Group Insurance $41, Ad Valorem Surveying Services $15, Ad Valorem Travel and/or Training $ Ad Valorem Printing & Reproduction Services $ Ad Valorem Legal Advertising & Public Notices $12, Ad Valorem Recording & Court Costs $ Ad Valorem Field, Facil, and Fleet Support $100 Supplies and Parts under $1, Ad Valorem Subscriptions $ Ad Valorem Regular Salaries & Wages $85, Ad Valorem Social Security $6, Ad Valorem Retirement $9, Ad Valorem Employees Group Insurance $11,562 COA Total $575, SJRWMD Fiscal Year Work Plan and Budget

117 Budget - Land Acquisition Work Plan and Budget by Program Source of Funds Source Actuals $ % Amended $ % Adopted $ % District Sources $925, % $742, % $775, % Local Sources $0 0.00% $0 0.00% $0 0.00% State Sources $6,551, % $11,077, % $6,518, % Federal Sources $956, % $0 0.00% $0 0.00% Total Sources of Funds $8,433, % $11,820, % $7,293, % Designated Sources District Sources Ad Valorem $911,209 $682,709 $775,335 Fund Balance - Committed $14,578 $60,000 $0 State Sources State Sources-WMLTF $6,516,850 $6,519,026 $6,518,663 State Sources-Florida Forever $34,519 $0 $0 State Sources - FDOT Mitigation $0 $4,558,574 $0 Federal Sources Federal Sources-NRCS $956,349 $0 $0 Use of Funds Classification $ % $ % $ % Salaries & Benefits $377, % $501, % $546, % Other Personal Services $0 0.00% $0 0.00% $15, % Operating Expenses $1, % $3, % $13, % Capital Outlay $1,538, % $4,798, % $200, % Cooperative Funding $0 0.00% $0 0.00% $0 0.00% Debt Services $6,516, % $6,517, % $6,518, % Reserves $0 0.00% $0 0.00% $0 0.00% Total $8,433, % $11,820, % $7,293, % FTE Full-Time Equivalent Positions FTE FTE FTE SJRWMD Fiscal Year Work Plan and Budget 111

118 Work Plan and Budget by Program Program Name: Water Resource Development Projects - Water Resource Development Projects Description: The legislation defines water resource development to differentiate it from water supply development and states that the districts have primary responsibility for water supply planning and water resource development. It also requires that a five-year Water Resource Development Work Program be prepared annually and included as part of the annual consolidated report, which is due March 1 of each year. In 2012, statutory revisions amended the scope of the Water Resource Development Work Plan to include the implementation strategy and funding plan for water resource, water supply, and alternative water supply development components of an approved District Water Supply Plan (DWSP). Changes & Trends: On July 9, 2013, the Governing Board approved the ranking of 42 project applications and authorized the executive director to execute cooperative funding agreements. Based on budgeted local sources and state appropriations, it is expected that the District will finalize agreements with the top 22 project applicants. The cooperative funding is reflected in this subactivity as well as in activity 2.3, Surface Water Projects. The District also seeks collaborative cost-share arrangements. For example, the District is finalizing an agreement with two local governments (cities of Apopka and Altamonte Springs) and two government agencies (DEP and FDOT) on a $12.5 million stormwater and reclaimed water management project that will provide AWS to the City of Apopka while reducing the amount of nutrients entering the Little Wekiva and Wekiva rivers. FDOT will provide $4.5 million of the total funding, the District $3.5 million, Altamonte Springs $3 million and DEP $1.5 million to the project that combines water quality and water quantity benefits. The Water Resource Development Projects program's FY budget will see a 121.5%, or $5.88 million, increase. The large increase is in the area of cooperative funding (an increase of $5.66 million) for the MFL prevention-recovery strategy projects that reflects carried over encumbrances from prior years and the use of fund balance to fund new cooperative projects. Long-term Plan Linkages: Water Resource Development Work Program and District Water Supply Plan Division: Water Resources Program Manager: Scott Laidlaw (386) Core Mission Water Supply Water Quality Natural System Flood Protection X X 112 SJRWMD Fiscal Year Work Plan and Budget

119 Work Plan and Budget by Program Water Resource Development Projects Level 5 Project or Program WRD General Program Costs $4,097,601 Estimated Start: 10/01/2013 Estimated Completion: 09/30/2014 Project Manager: Scott Laidlaw (386) Description: Expenses include salaries and benefits for staff performing assessments and analyses of Water Resource Development projects. Justification: These expenses support the Water Resource Development Program. a WBS Cost Account Description Cost Account Total Amount - WR - City of Altamonte Springs/FDOT Integrated Stmwtr Captur $2,601,309 - Other Program Costs $502,181 - WR - General Initiative Costs $994,111 Total WBS $4,097,601 Chart of Account Funding Source Object Code Total Amount Ad Valorem Regular Salaries & Wages $21, Ad Valorem Social Security $1, Ad Valorem Retirement $1, Ad Valorem Employees Group Insurance $3, Ad Valorem Regular Salaries & Wages $144, Ad Valorem Regular Salaries & Wages $59, Ad Valorem Social Security $11, Ad Valorem Social Security $4, Ad Valorem Retirement $11, Ad Valorem Retirement $4, Ad Valorem Employees Group Insurance $23, Ad Valorem Employees Group Insurance $10, Ad Valorem Consultant Services $50, Ad Valorem Consultant Services $390, Ad Valorem Cost-Share Contractual Services $50, Ad Valorem Water Well Construction Services $350, Ad Valorem Scientific Research & Analysis $75, Ad Valorem Cooperative Funding Programs $187, Ad Valorem Cooperative Funding Programs $1,312, State-Ecosystems Mgt Trust Cooperative Funding Programs $1,289, Federal Sources-EPA Cooperative Funding Programs $97,000 COA Total $4,097,601 SJRWMD Fiscal Year Work Plan and Budget 113

120 Work Plan and Budget by Program WRD MFL Prevention Recovery Strategy Projects $6,620,230 Estimated Start: 10/01/2013 Estimated Completion: 09/30/2016 Project Manager: Scott Laidlaw (386) Description: Anticipated to be alternative water supply projects and water resource development projects that have a demonstrated benefit for prevention or recovery of Minimum Flows and Levels (MFL) waterbodies. Projects selected for funding are likely to be alternative water supply projects that have already been identified and are ready for quick implementation. Funding of Alternative Water Supply (AWS) projects anticipated to be for construction costs only. Justification: Work for leading to the preparation of District Water Supply Plan 2010 has found that flows and levels for 39 waterbodies are below minimum flows and levels or are anticipated to be below minimum flows and levels within 20 years. Pursuant to Section (2) Florida Statutes, the District must expeditiously implement a recovery or prevention strategy to achieve recovery to the established minimum flow or level as soon as practicable or prevent the existing flow or level from falling below the established minimum flow or level. WBS Cost Account Description Cost Account Total Amount - Prevention Recovery Stategy Projects $503,302 - WR - WVWS City of DeLand Reclaimed Water Retrofit, Part B $1,061,200 - WR - JEA Queens Harbor Reclaimed Water Main Extension $84,658 - WR - West Volusia Water Suppliers Doyle Road Reclaimed Water $1,661,500 - WR - City of Palm Coast Utlztn of Concentrate as Raw Water $494,800 - WR - City of Deltona Golf Course Reclaimed Water Expansion $720,000 - WR - Gainesville Regional Utilities - Reclaimed Water Ext $63,000 - WR - Queens Harbor Residential & Golf Course Reclaimed Water $80,026 - WR - City of Deltona - Howland Blvd Phase 3 Reclaimed Water $196,000 - WR - City of Oviedo Reclaimed Water Infill Initiative $39,144 - WR - Town of Orange Park Reclaimed Water $200,000 - WR - JEA 9B Reclaimed Water Main $181,200 - WR - City of Groveland Eagle Ridge Water Dist Facility $210,000 - WR - Dunes Community Development District Brackish GW Dev $631,400 - WR - City of Atlantic Beach - Selva Marina Reclaimed Water $420,000 - WR - Gainesville Regional Utilities - SMART Meter Install $40,000 - WR - Marion County Toilet Rebate Program $34,000 Total WBS $6,620,230 Chart of Account Funding Source Object Code Total Amount Ad Valorem Cooperative Funding Programs $503, Ad Valorem Cooperative Funding Programs $210, Ad Valorem Cooperative Funding Programs $1,061, Ad Valorem Cooperative Funding Programs $494, Ad Valorem Cooperative Funding Programs $720, Ad Valorem Cooperative Funding Programs $39, Ad Valorem Cooperative Funding Programs $420, Ad Valorem Cooperative Funding Programs $84, Ad Valorem Cooperative Funding Programs $63, Ad Valorem Cooperative Funding Programs $80, Ad Valorem Cooperative Funding Programs $200, Ad Valorem Cooperative Funding Programs $181, Ad Valorem Cooperative Funding Programs $631, Ad Valorem Cooperative Funding Programs $40, Ad Valorem Cooperative Funding Programs $1,661, SJRWMD Fiscal Year Work Plan and Budget

121 Work Plan and Budget by Program Chart of Account Funding Source Object Code Total Amount Ad Valorem Cooperative Funding Programs $34, State-Specific Appropriations Cooperative Funding Programs $196,000 COA Total $6,620,230 SJRWMD Fiscal Year Work Plan and Budget 115

122 Work Plan and Budget by Program Budget - Water Resource Development Projects Source of Funds Source Actuals $ % Amended $ % Adopted $ % District Sources $2,499, % $4,317, % $9,135, % Local Sources $0 0.00% $0 0.00% $0 0.00% State Sources $0 0.00% $0 0.00% $1,485, % Federal Sources $0 0.00% $520, % $97, % Total Sources of Funds $2,499, % $4,837, % $10,717, % Designated Sources District Sources Ad Valorem $386,990 $1,934,304 $9,135,654 Fund Balance - Assigned $0 $187,449 $0 Fund Balance - Committed $2,112,991 $2,195,975 $0 State Sources State-Ecosystems Mgt Trust $0 $0 $1,289,177 State-Specific Appropriations $0 $0 $196,000 Federal Sources Federal Sources-EPA $0 $520,075 $97,000 Use of Funds Classification $ % $ % $ % Salaries & Benefits $332, % $188, % $296, % Other Personal Services $28, % $803, % $915, % Operating Expenses $1, % $2, % $0 0.00% Capital Outlay $0 0.00% $0 0.00% $0 0.00% Cooperative Funding $2,138, % $3,843, % $9,505, % Debt Services $0 0.00% $0 0.00% $0 0.00% Reserves $0 0.00% $0 0.00% $0 0.00% Total $2,499, % $4,837, % $10,717, % FTE Full-Time Equivalent Positions FTE FTE FTE SJRWMD Fiscal Year Work Plan and Budget

123 Work Plan and Budget by Program Program Name: Water Protection and Sustainability - Water Protection and Sustainability - AWS Description: The Water Protection and Sustainability Program (WPSP) provides cost-share funding for the Alternative Water Supply (AWS) projects identified in the District Water Supply Plan, and the initiative is funded by both State Water Protection and Sustainability Trust Fund (WPSTF) and District sources. Changes & Trends: Since 2005, the District has provided cooperative funding on more than 35 AWS projects through the Water Protection and Sustainability Program; more than 15 AWS projects through the Alternative Water Supply Construction Cost-share Program and five projects through the MFLs Alternative Water Supply Program. Between these three programs, the District has provided more than $101 million for projects with total construction costs of approximately $726 million. The Water Protection and Sustainability (WP&S)-Alternative Water Supply (AWS) program's FY budget represents a $2.97 million increase to complete three AWS projects with state trust fund and District matching funds. In addition, the program adds a $0.5 million budget in Engineering and Geotech Services for the Taylor Creek Reservoir Water Supply Project. Long-term Plan Linkages: District Water Supply Plan, Water Conservation Plan, and Reclaimed Water Plan Division: Water Resources Program Manager: Glenn Forrest (407) Core Mission Water Supply Water Quality Natural System Flood Protection X X SJRWMD Fiscal Year Work Plan and Budget 117

124 Work Plan and Budget by Program Water Protection and Sustainability - AWS Level 5 Project or Program WPS Water Protection and Sustainability General Program Support $37,441 Estimated Start: 10/01/2013 Estimated Completion: 09/30/2014 Project Manager: Carol Brown (386) Description: In response to the requirements of the revised Subsection , Florida Statutes, the Water Protection and Sustainability Program (WPSP) was enacted in 2005 to provide cost-share funding for alternative water supply projects as identified in the District's Water Supply Plan. This program helps water suppliers and water users construct alternative water supply projects. The program replaced the previous Alternative Water Supply Construction Cost Share Program made available for construction projects. It is anticipated that funds from the State Water Protection and Sustainability Trust Fund will be matched by District funds. Justification: This project provides general program support to the Water Protection and Sustainability Program including overall direction and administrative support. Other activities include budget and fiscal management, procurement, purchasing, and all other related administrative duties. WBS Cost Account Description Cost Account Total Amount - General Program Costs $37,441 Total WBS $37,441 Chart of Account Funding Source Object Code Total Amount Ad Valorem Regular Salaries & Wages $27, Ad Valorem Social Security $2, Ad Valorem Retirement $3, Ad Valorem Employees Group Insurance $3,883 COA Total $37, SJRWMD Fiscal Year Work Plan and Budget

125 Work Plan and Budget by Program WR - City of Tavares Reclaimed Water System Expansion Project $146,814 Estimated Start: 10/01/2013 Estimated Completion: 09/30/2014 Project Manager: Carol Brown (386) Description: The project is a transmission system expansion that will extend reclaimed water service to Lake Harris Reserve, Lane Park Ridge, Foxborough, Martin's Grove and Oak Bend, representing approximately 600 residential units. Other potential customers include Bay Tree Golf Course and Tavares Cemetery. A high service pump station has been constructed and is available to serve these units. Justification: In response to the requirements of the revised Subsection , FS, the Water Protection and Sustainability Program (WPSP) was enacted in 2005 to provide cost-share funding for alternative water supply projects as identified in the District's Water Supply Plan. This program helps water suppliers and water users construct alternative water supply projects. The program replaced the previous Alternative Water Supply Construction Cost Share Program made available for construction projects. It is anticipated that funds from the State Water Protection and Sustainability Trust Fund will be matched by District funds. WBS Cost Account Description Cost Account Total Amount - WR - City of Tavares Reclaimed Water System Expansion Projec $146,814 Total WBS $146,814 Chart of Account Funding Source Object Code Total Amount Ad Valorem Cooperative Funding Programs $73, State-WP&S Trust Fund AWS Cooperative Funding Programs $73,407 COA Total $146,814 SJRWMD Fiscal Year Work Plan and Budget 119

126 Work Plan and Budget by Program WR - City of Apopka NSRA SWTP $2,669,930 Estimated Start: 10/01/2012 Estimated Completion: 09/30/2014 Project Manager: Carol Brown (386) Description: The purpose of this project is to supplement the City of Apopka reclaimed water reuse system with water withdrawn from Lake Apopka and treated to public reuse standards. Water will only be withdrawn from the lake during peak irrigation periods to supplement available reclaimed water. The development of supplemental water will assist in achieving full beneficial irrigation use of available reclaimed water. Significant implementation of reuse, storage, recharge, and/or conservation of water will contribute to the sustainability of regional water sources. Justification: In response to the requirements of the revised Subsection , FS, the Water Protection and Sustainability Program (WPSP) was enacted in 2005 to provide cost-share funding for alternative water supply projects as identified in the District's Water Supply Plan. This program helps water suppliers and water users construct alternative water supply projects. The program replaced the previous Alternative Water Supply Construction Cost Share Program made available for construction projects. It is anticipated that funds from the State Water Protection and Sustainability Trust Fund will be matched by District funds. WBS Cost Account Description Cost Account Total Amount - WR - City of Apopka NSRA SWTP $2,669,930 Total WBS $2,669,930 Chart of Account Funding Source Object Code Total Amount Ad Valorem Cooperative Funding Programs $1,334, State-WP&S Trust Fund AWS Cooperative Funding Programs $1,334,965 COA Total $2,669, SJRWMD Fiscal Year Work Plan and Budget

127 Work Plan and Budget by Program WPS St Johns River Taylor Creek Reservoir Water Supply Project $1,000,000 Estimated Start: 10/01/2006 Estimated Completion: 12/31/2015 Project Manager: Carol Brown (386) Description: This project involves expansion of the existing Taylor Creek Reservoir water supply system, which is owned and operated by the City of Cocoa. The water supply system expansion is a cooperative effort involving several water supply utilities and greatly expands the existing system water supply yield and service area. The facilities expansion includes the addition of raw water withdrawal from the nearby St. Johns River to supplement reservoir inflow currently generated by the Taylor Creek watershed. Treatment, transport and treated water ASR systems will also be expanded. Expected maximum increased production is 40.0 million gallons per day (mgd). Justification: In response to the requirements of the revised Subsection , Florida Statutes (FS), the Water Protection and Sustainability Program (WPSP) was enacted in 2005 to provide cost-share funding for alternative water supply projects as identified in the District's Water Supply Plan. This program helps water suppliers and water users construct alternative water supply projects. The program replaced the previous Alternative Water Supply Construction Cost Share Program made available for construction projects. It is anticipated that funds from the State Water Protection and Sustainability Trust Fund will be matched by District funds. WBS Cost Account Description Cost Account Total Amount - WR - Taylor Creek Reservoir Improvements $1,000,000 Total WBS $1,000,000 Chart of Account Funding Source Object Code Total Amount Ad Valorem Engineering & Geotech Services $500,000 (not for district capital) State-WP&S Trust Fund AWS Cooperative Funding Programs $500,000 COA Total $1,000,000 SJRWMD Fiscal Year Work Plan and Budget 121

128 Work Plan and Budget by Program Budget - Water Protection and Sustainability - AWS Source of Funds Source Actuals $ % Amended $ % Adopted $ % District Sources $607, % $457, % $1,945, % Local Sources $0 0.00% $0 0.00% $0 0.00% State Sources $571, % $422, % $1,908, % Federal Sources $0 0.00% $0 0.00% $0 0.00% Total Sources of Funds $1,179, % $880, % $3,854, % Designated Sources District Sources Ad Valorem $172,942 $35,116 $1,945,813 Fund Balance - Restricted $435,001 $422,586 $0 State Sources State-WP&S Trust Fund AWS $571,611 $422,586 $1,908,372 Use of Funds Classification $ % $ % $ % Salaries & Benefits $36, % $35, % $37, % Other Personal Services $0 0.00% $0 0.00% $500, % Operating Expenses $0 0.00% $0 0.00% $0 0.00% Capital Outlay $0 0.00% $0 0.00% $0 0.00% Cooperative Funding $1,143, % $845, % $3,316, % Debt Services $0 0.00% $0 0.00% $0 0.00% Reserves $0 0.00% $0 0.00% $0 0.00% Total $1,179, % $880, % $3,854, % FTE Full-Time Equivalent Positions FTE FTE FTE SJRWMD Fiscal Year Work Plan and Budget

129 Work Plan and Budget by Program Program Name: Conservation and Demand Management - Conservation and Demand Management Description: The program was established in FY to develop and implement innovative water conservation initiatives and to develop metrics to analyze the effectiveness of water conservation initiatives planned or being implemented by the District. Changes & Trends: The Conservation and Demand Management program's FY budget is $570,148, which is a $1.06 million reduction from the FY Amended Budget. The reduction is primarily in cooperative funding projects (-$965,916) due to reduced District funding for this program. Because of the reduced funding, the program reduces its FTEs by Long-term Plan Linkages: District Water Supply Plan, Water Conservation Plan, and Reclaimed Water Plan Division: Water Resources Program Manager: Don Brandes (386) Core Mission Water Supply Water Quality Natural System Flood Protection X X SJRWMD Fiscal Year Work Plan and Budget 123

130 Work Plan and Budget by Program Conservation and Demand Management Level 5 Project or Program CDM Conservation and Demand Management $570,148 Estimated Start: 10/01/2013 Estimated Completion: 09/30/2014 Project Manager: Don Brandes (386) Description: Develop and implement innovative water conservation initiatives and develop and analyze metrics to demonstrate the effectiveness of water conservation initiatives planned or being implemented by the District. Promote and assist in the development of goal-based water conservation plans to implement cost-effective water conservation practices. Justification: The availability of sustainable water in Florida to meet future demands requires an aggressive conservation effort. Water conservation and demand management increase the benefits derived from water use and avoid water use for purposes that can be achieved reasonably through other means. These practices help to optimize the use of existing facilities and may reduce or eliminate the need to undertake new drinking water or wastewater projects. Conservation and demand management are often less costly than alternative water supply development and, for some utilities, may be sufficient to overcome projected shortfalls in supply or may delay the time when costly alternative sources will need to be developed. WBS Cost Account Description Cost Account Total Amount - General Program Costs $570,148 Total WBS $570,148 Chart of Account Funding Source Object Code Total Amount Ad Valorem Regular Salaries & Wages $7, Ad Valorem Social Security $ Ad Valorem Retirement $ Ad Valorem Employees Group Insurance $1, Ad Valorem Consultant Services $100, Ad Valorem Cost-Share Contractual Services $20, Ad Valorem Printing & Reproduction Services $5, Ad Valorem Cooperative Funding Programs $254, Ad Valorem Regular Salaries & Wages $142, Ad Valorem Social Security $10, Ad Valorem Retirement $9, Ad Valorem Employees Group Insurance $16,992 COA Total $570, SJRWMD Fiscal Year Work Plan and Budget

131 Budget - Conservation and Demand Management Work Plan and Budget by Program Source of Funds Source Actuals $ % Amended $ % Adopted $ % District Sources $1,666, % $1,631, % $570, % Local Sources $0 0.00% $0 0.00% $0 0.00% State Sources $0 0.00% $0 0.00% $0 0.00% Federal Sources $0 0.00% $0 0.00% $0 0.00% Total Sources of Funds $1,666, % $1,631, % $570, % Designated Sources District Sources Ad Valorem $860,288 $410,704 $570,148 Fund Balance - Assigned $223,661 $116,739 $0 Fund Balance - Committed $582,917 $1,104,064 $0 Use of Funds Classification $ % $ % $ % Salaries & Benefits $297, % $285, % $190, % Other Personal Services $518, % $120, % $120, % Operating Expenses $2, % $4, % $5, % Capital Outlay $0 0.00% $0 0.00% $0 0.00% Cooperative Funding $848, % $1,220, % $254, % Debt Services $0 0.00% $0 0.00% $0 0.00% Reserves $0 0.00% $0 0.00% $0 0.00% Total $1,666, % $1,631, % $570, % FTE Full-Time Equivalent Positions FTE FTE FTE SJRWMD Fiscal Year Work Plan and Budget 125

132 Work Plan and Budget by Program Program Name: Surface Water Projects Program Support - Surface Water Projects Administration and Cross-Basin Projects Description: The surface water projects support program of the St. Johns River Water Management District provides administrative and project management support for restoration and mitigation programs and projects within the Department of Water Resources, including legislative requests, budget and financial management, purchasing, contract administration and management, personnel management, and all other related administrative duties. Changes & Trends: The District consolidated its surface water basin programs into the Bureau of Project Management in FY This bureau is responsible for overall project management functions of major restoration programs and projects, including Florida's Surface Water Improvement and Management (SWIM) program. In comparison with FY , the overall budget for the Surface Water Projects Program shows a 10.9 % increase in FY A small increase in Salaries and Benefits is due to a net gain of 3.05 FTEs through minor internal adjustments. Contractual services budget will have a 39.8%, or $2.03 million increase. The increase in contractual services expenditures occurs chiefly in Scientific Research and Analysis Services ($2.82 million). Capital outlay budget will be reduced by $4.66 million, which is mainly attributed to reduced construction activities for the Fellsmere Water Management Area project. Cooperative Funding projects will increase by $6.6 million as the District will use more fund balances to support projects that will improve the water quality in the District's surface water basins. Long-term Plan Linkages: District Water Management Plan, Surface Water Improvement, and Management (SWIM) Plans. Division: Water Resources Program Manager: Alfred Canepa (386) Core Mission Water Supply Water Quality Natural System Flood Protection X X X X 126 SJRWMD Fiscal Year Work Plan and Budget

133 Work Plan and Budget by Program Surface Water Projects Administration and Cross-Basin Projects Level 5 Project or Program SWP Surface Water Projects $24,038,293 Estimated Start: 10/01/2013 Estimated Completion: 09/30/2014 Project Manager: Alfred Canepa (386) Description: This project involves multiple, cooperative sub-projects that assist in the restoration of freshwater and estuarine water bodies. Justification: Project outcomes help meet total maximum daily load (TMDL) requirements and provide substantial habitat and recreational benefits. WBS Cost Account Description Cost Account Total Amount - WR - Wetland Rehabilitation and Habitat Enhancement Projects $319,438 - WR - APOPKA and UORB Alum treatment for Stormwater Control $300,000 - WR - APOPKA and UORB Lake Level Management and MFLs $25,000 - WR - APOPKA and UORB Gizzard Shad Harvesting $617,684 - WR - City of Sanford & Volusia County Reclaimed Interconnect $879,200 - WR - Marion Cnty Silver Springs Shores Reuse Spruce Creek $1,755,600 - WR - City of Ocala WRF 2 Nutrient Reduction Plan $1,280,000 - WR - West Volusia Water Suppliers Reclaimed Wtr Intrcnnct $2,604,420 - WR - CIty of Apopka Keene Road 48" Reclaimed Water Transmiss $756,700 - WR - Springs Protection Initiative - Science $1,324,300 - WR - C-1 Pump Station Upgrade $480,000 - WR - Estuarine Habitat Restoration $370,000 - WR - Algal Bloom Investigation $1,994,999 - WR - IRL Mapping $252,600 - WR - Water Supply Augmentation - Willow Control $200,000 - Surface Water Projects $4,845,156 - Wetlands and Watersheds $568,040 - Estuaries $251,229 - Aquatic Systems $424,616 - WR - General Initiative Costs $4,789,311 Total WBS $24,038,293 Chart of Account Funding Source Object Code Total Amount Ad Valorem Infrastructure $250, Ad Valorem Regular Salaries & Wages $116, Ad Valorem Regular Salaries & Wages $134, Ad Valorem Regular Salaries & Wages $72, Ad Valorem Regular Salaries & Wages $89, Ad Valorem Regular Salaries & Wages $119, Ad Valorem Social Security $8, Ad Valorem Social Security $10, Ad Valorem Social Security $5, Ad Valorem Social Security $6, Ad Valorem Social Security $9, Ad Valorem Retirement $8, Ad Valorem Retirement $9, Ad Valorem Retirement $5, Ad Valorem Retirement $6,235 SJRWMD Fiscal Year Work Plan and Budget 127

134 Work Plan and Budget by Program Chart of Account Funding Source Object Code Total Amount Ad Valorem Retirement $8, Ad Valorem Employees Group Insurance $22, Ad Valorem Employees Group Insurance $22, Ad Valorem Employees Group Insurance $6, Ad Valorem Employees Group Insurance $15, Ad Valorem Employees Group Insurance $15, Ad Valorem Regular Salaries & Wages $93, Ad Valorem Regular Salaries & Wages $59, Ad Valorem Regular Salaries & Wages $87, Ad Valorem Social Security $7, Ad Valorem Social Security $4, Ad Valorem Social Security $6, Ad Valorem Retirement $10, Ad Valorem Retirement $7, Ad Valorem Retirement $6, Ad Valorem Employees Group Insurance $13, Ad Valorem Employees Group Insurance $6, Ad Valorem Employees Group Insurance $15, Ad Valorem Regular Salaries & Wages $224, Ad Valorem Social Security $17, Ad Valorem Retirement $23, Ad Valorem Employees Group Insurance $27, Ad Valorem Scientific Research & Analysis $1,324, Ad Valorem Regular Salaries & Wages $9, Ad Valorem Social Security $ Ad Valorem Retirement $ Ad Valorem Employees Group Insurance $ Ad Valorem Regular Salaries & Wages $1,323, Ad Valorem Social Security $101, Ad Valorem Retirement $107, Ad Valorem Employees Group Insurance $261, Ad Valorem Consultant Services $50, Ad Valorem Travel and/or Training $8, Ad Valorem Repair & Maint of Equipment $2, Ad Valorem Field, Facil, and Fleet Support $50,000 Supplies and Parts under $1, Ad Valorem Uniforms $1, Ad Valorem Safety Supplies $1, Ad Valorem Computer Technology Services $60, Ad Valorem Software Maintenance Services $90, Ad Valorem Regular Salaries & Wages $291, Ad Valorem Regular Salaries & Wages $25, Ad Valorem Regular Salaries & Wages $50, Ad Valorem Overtime Wages $2, Ad Valorem Social Security $22, Ad Valorem Social Security $1, Ad Valorem Social Security $3, Ad Valorem Retirement $25, Ad Valorem Retirement $3, Ad Valorem Retirement $6, Ad Valorem Employees Group Insurance $36, Ad Valorem Employees Group Insurance $3, Ad Valorem Employees Group Insurance $7, Ad Valorem Travel and/or Training $122, SJRWMD Fiscal Year Work Plan and Budget

135 Work Plan and Budget by Program Chart of Account Funding Source Object Code Total Amount Ad Valorem Rental/Lease of Vehicles $ Ad Valorem Rental of Other Equipment $11, Ad Valorem Rental of Training/Meeting $750 Facilities Ad Valorem Repair & Maint of Equipment $4, Ad Valorem Meeting Resources $ Ad Valorem Permits & Other Fees $1, Ad Valorem Office Support Supplies $12, Ad Valorem Office Furn/Equipment under $4,000 $ Ad Valorem Field, Facil, and Fleet Support $21,000 Supplies and Parts under $1, Ad Valorem Uniforms $6, Ad Valorem Safety Supplies $3, Ad Valorem Field, Facility and Fleet Tools $25,000 under $1, Ad Valorem Books & Technical Materials $ Ad Valorem Cooperative Funding Programs $378, Ad Valorem Cooperative Funding Programs $557, Ad Valorem Cooperative Funding Programs $640, Ad Valorem Regular Salaries & Wages $83, Ad Valorem Social Security $6, Ad Valorem Retirement $5, Ad Valorem Employees Group Insurance $12, Ad Valorem Regular Salaries & Wages $77, Ad Valorem Social Security $5, Ad Valorem Retirement $5, Ad Valorem Employees Group Insurance $18, Ad Valorem Data Collection & Analysis $88,000 Services Ad Valorem Regular Salaries & Wages $610, Ad Valorem Regular Salaries & Wages $40, Ad Valorem Regular Salaries & Wages $82, Ad Valorem Regular Salaries & Wages $72, Ad Valorem Regular Salaries & Wages $38, Ad Valorem Regular Salaries & Wages $393, Ad Valorem Regular Salaries & Wages $23, Ad Valorem Regular Salaries & Wages $196, Ad Valorem Regular Salaries & Wages $127, Ad Valorem Overtime Wages $1, Ad Valorem Social Security $46, Ad Valorem Social Security $3, Ad Valorem Social Security $6, Ad Valorem Social Security $5, Ad Valorem Social Security $2, Ad Valorem Social Security $30, Ad Valorem Social Security $1, Ad Valorem Social Security $15, Ad Valorem Social Security $9, Ad Valorem Retirement $42, Ad Valorem Retirement $2, Ad Valorem Retirement $5, Ad Valorem Retirement $5, Ad Valorem Retirement $2,673 SJRWMD Fiscal Year Work Plan and Budget 129

136 Work Plan and Budget by Program Chart of Account Funding Source Object Code Total Amount Ad Valorem Retirement $27, Ad Valorem Retirement $1, Ad Valorem Retirement $13, Ad Valorem Retirement $8, Ad Valorem Employees Group Insurance $91, Ad Valorem Employees Group Insurance $2, Ad Valorem Employees Group Insurance $9, Ad Valorem Employees Group Insurance $12, Ad Valorem Employees Group Insurance $6, Ad Valorem Employees Group Insurance $57, Ad Valorem Employees Group Insurance $3, Ad Valorem Employees Group Insurance $23, Ad Valorem Employees Group Insurance $19, Ad Valorem Scientific Research & Analysis $100, Ad Valorem Regular Salaries & Wages $14, Ad Valorem Regular Salaries & Wages $216, Ad Valorem Regular Salaries & Wages $439, Ad Valorem Regular Salaries & Wages $184, Ad Valorem Regular Salaries & Wages $326, Ad Valorem Regular Salaries & Wages $232, Ad Valorem Regular Salaries & Wages $335, Ad Valorem Regular Salaries & Wages $250, Ad Valorem Regular Salaries & Wages $393, Ad Valorem Regular Salaries & Wages $217, Ad Valorem Social Security $1, Ad Valorem Social Security $16, Ad Valorem Social Security $33, Ad Valorem Social Security $14, Ad Valorem Social Security $24, Ad Valorem Social Security $17, Ad Valorem Social Security $25, Ad Valorem Social Security $19, Ad Valorem Social Security $30, Ad Valorem Social Security $16, Ad Valorem Retirement $ Ad Valorem Retirement $17, Ad Valorem Retirement $32, Ad Valorem Retirement $15, Ad Valorem Retirement $24, Ad Valorem Retirement $20, Ad Valorem Retirement $25, Ad Valorem Retirement $17, Ad Valorem Retirement $32, Ad Valorem Retirement $15, Ad Valorem Employees Group Insurance $3, Ad Valorem Employees Group Insurance $39, Ad Valorem Employees Group Insurance $62, Ad Valorem Employees Group Insurance $36, Ad Valorem Employees Group Insurance $49, Ad Valorem Employees Group Insurance $40, Ad Valorem Employees Group Insurance $35, Ad Valorem Employees Group Insurance $27, Ad Valorem Employees Group Insurance $62, SJRWMD Fiscal Year Work Plan and Budget

137 Work Plan and Budget by Program Chart of Account Funding Source Object Code Total Amount Ad Valorem Employees Group Insurance $31, Ad Valorem Consultant Services $57, Ad Valorem Consultant Services $386, Ad Valorem Consultant Services $25, Ad Valorem Consultant Services $37, Ad Valorem Mapping Services & Aerial Photos $130, Ad Valorem Mapping Services & Aerial Photos $110, Ad Valorem Mapping Services & Aerial Photos $17, Ad Valorem Data Collection & Analysis $43,500 Services Ad Valorem Scientific Research & Analysis $1,387, Ad Valorem Fish Harvesting $570, Ad Valorem Rental of Charter Aircraft & Pilot $40, Ad Valorem Chemical Supplies $300, Ad Valorem Field, Facility and Fleet Tools $5,000 under $1, Ad Valorem Infrastructure $200, Ad Valorem Field, Facility and Fleet Equipment $10,342 and Tools over $1, Ad Valorem Cooperative Funding Programs $120, Ad Valorem Cooperative Funding Programs $120, Ad Valorem Infrastructure $480, State-Ecosystems Mgt Trust Fish Harvesting $47, State-Ecosystems Mgt Trust Field, Facility and Fleet Equipment $4,658 and Tools over $1, State Sources - FDOT Vegetation Mgmt & Planting $42,594 Mitigation Services State Sources-FDEP Cooperative Funding Programs $378, State Sources-FDEP Cooperative Funding Programs $877, State Sources-FDEP Cooperative Funding Programs $640, State-Specific Appropriations Cooperative Funding Programs $879, State-Specific Appropriations Cooperative Funding Programs $320, State-Specific Appropriations Cooperative Funding Programs $2,604, State Sources-FDEP Cooperative Funding Programs $378, State Sources-FDEP Mapping Services & Aerial Photos $122, Federal-Federal through State Cooperative Funding Programs $180, Federal Sources-EPA Scientific Research & Analysis $206, Federal Sources-Other Cooperative Funding Programs $250,000 COA Total $24,038,293 SJRWMD Fiscal Year Work Plan and Budget 131

138 Work Plan and Budget by Program WR-Comprehensive Conservation & Management Plan (CCMP) Implementation $433,503 Estimated Start: 10/01/2013 Estimated Completion: 09/30/2014 Project Manager: Troy Rice (321) Description: This is the annual Environmental Protection Agency's (EPA's) National Estuary Program for the implementation of the Indian River Lagoon (IRL) Comprehensive Conservation Management Plan (CCMP) for the 18th year. EPA funding is matched by the St. Johns River Water Management District (SJRWMD) and local governments in the lagoon watershed. The 18th annual work plan for IRL CCMP implementation consists of 15 competitively selected projects by the community of lagoon stakeholders to continue support of existing lagoon-wide efforts and implementation of new initiatives, plus funding for operational support to manage work plan implementation and support the IRL Protection Initative. Justification: Implementation of the Indian River Lagoon (IRL) Comprehensive Conservation Management Plan (CCMP) remains the principal mission of the community directed IRL National Estuary Program (NEP) with the goal of sustaining a healthy and diverse Indian River Lagoon ecosystem. The projects being implemented are accomplishing improvements in water quality and wetland and shoreline habitat restoration, developing and augmenting critical information data bases on IRL resources, increasing local government participation in restoration and protection efforts, and informing and educating the public about the Indian River Lagoon's rich resources as North America's most bio-diverse estuary. WBS Cost Account Description Cost Account Total Amount - WR - Comprehensive Conservation & Management Plan (CCMP) Imp $433,503 Total WBS $433,503 Chart of Account Funding Source Object Code Total Amount Ad Valorem Regular Salaries & Wages $36, Ad Valorem Social Security $2, Ad Valorem Retirement $2, Ad Valorem Employees Group Insurance $6, Ad Valorem Professional Certifications and $4,500 License Ad Valorem Regular Salaries & Wages $30, Ad Valorem Social Security $2, Ad Valorem Retirement $2, Ad Valorem Employees Group Insurance $2, Federal Sources-EPA Consultant Services $120, Federal Sources-EPA Media Production Services $10, Federal Sources-EPA Travel and/or Training $7, Federal Sources-EPA Printing & Reproduction Services $2, Federal Sources-EPA Legal Advertising & Public Notices $ Federal Sources-EPA Office Support Supplies $ Federal Sources-EPA Field, Facility and Fleet Tools $1,000 under $1, Federal Sources-EPA Cooperative Funding Programs $202,965 COA Total $433, SJRWMD Fiscal Year Work Plan and Budget

139 Work Plan and Budget by Program WR-IRL License Plates Local Governments $249,638 Estimated Start: 10/01/2013 Estimated Completion: 09/30/2014 Project Manager: Troy Rice (321) Description: Annually, Indian River Lagoon (IRL) License Plate revenue provides funding for local government storm water retrofits, habitat restoration, public education and outreach projects, and for on-going license plate promotion. License plate funds are distributed proportionally among Volusia, Brevard, and Indian River counties based on each county's percentage of tag sales from the previous year. IRL License plate revenues are joined with IRL National Estuary Program (NEP) funds for the FY competitive project solicitation for the selection of projects to be funded during the year. Justification: Indian River Lagoon (IRL) License Plate funding supports habitat restoration projects and the implementation of storm water management retrofits throughout the IRL basin, which provide water quality benefits to the lagoon system. Through the IRL National Estuary Program (NEP) annual work plan process, local governments in Volusia, Brevard, and Indian River counties are able to complete water quality projects that otherwise could not be built or would be delayed. Significant reductions in license plate revenue receipts have occurred since September 2009, when additional state fees were added for all vehicle registrations. WBS Cost Account Description Cost Account Total Amount - License Plates Local Government Projects $60,573 - WR - IRL License Plate - Brevard County $103,339 - WR - IRL License Plate - Indian River County $36,746 - WR - IRL License Plate - Volusia County $48,980 Total WBS $249,638 Chart of Account Funding Source Object Code Total Amount Ad Valorem Regular Salaries & Wages $36, Ad Valorem Social Security $2, Ad Valorem Retirement $2, Ad Valorem Employees Group Insurance $6, State Sources-IRL License Plate Cost-Share Contractual Services $103, State Sources-IRL License Plate Cost-Share Contractual Services $36, State Sources-IRL License Plate Cost-Share Contractual Services $48, State Sources-IRL License Plate IRL License Plate Marketing $12,250 COA Total $249,638 SJRWMD Fiscal Year Work Plan and Budget 133

140 Work Plan and Budget by Program SWP Non-point Nutrient Reduction Projects $8,159,079 Estimated Start: 10/01/2013 Estimated Completion: 09/30/2014 Project Manager: Derek Busby (386) Description: Projects with the goal of reducing nitrogen loading to the St. Johns River (SJR), especially in the agricultural areas of the TCAA. Justification: The need to restore the LSJRB has been documented in the establishment of the pollutant load reduction goals and Total Maximum Daily Load limits (TMDLs). Point sources of nutrients entering the river are being addressed by local governments and industries with the goal of meeting or exceeding the nutrient total maximum daily load (TMDL) for the LSJRB. Due to these reductions non-point sources are now the greatest concern, especially during the rainy season. Local MS-4s are addressing non-point reductions within their boundaries per the TMDL Basin Management Action Plans( BMAPs). However, agricultural non-point loadings are still significant and do not have MS- 4s to guide stormwater treatment projects in agricultural areas like the TCAA. WBS Cost Account Description Cost Account Total Amount - WR - City of Jacksonville Tributary Water Quality Restorat $1,671,605 - WR - Gizzard Shad Harvesting-Lake George $1,250,000 - WR - TCAA Nutrient Reduction-Masters (St. Johns Co.) $1,100,000 - WR - Clay County Utility Authority $2,302,650 - WR - MSJ Engineering and Design $350,000 - WR - City of Jacksonville Reclaimed Project at NAS-JAX $1,484,824 Total WBS $8,159,079 Chart of Account Funding Source Object Code Total Amount Ad Valorem Cooperative Funding Programs $705, Ad Valorem Cooperative Funding Programs $1,484, State-Ecosystems Mgt Trust Cooperative Funding Programs $1,671, State-Ecosystems Mgt Trust Cooperative Funding Programs $1,597, State-Specific Appropriations Cooperative Funding Programs $1,100, State-Specific Appropriations Engineering & Geotech Services $350,000 (not for district capital) State-Specific Appropriations Fish Harvesting $1,250,000 COA Total $8,159, SJRWMD Fiscal Year Work Plan and Budget

141 Work Plan and Budget by Program WR-Lake Jesup TP Reduction Project $384,833 Estimated Start: 04/01/2009 Estimated Completion: 04/17/2014 Project Manager: Mary Brabham (407) Description: Lake Jesup, one of the most polluted lakes in the Middle St. Johns River Basin (MSJRB), has excessive concentrations of nutrients, extensive organic muck deposits, limited lake recirculation, almost no submerged aquatic vegetation, and limited game fish populations. Lake Jesup is verified as an impaired water body by the Florida Department of Environmental Protection (FDEP). Justification: The district is working in partnership with stakeholders of the basin including other state agencies, multiple local governments, and advocates of the basin with a key goal to achieve substantial nutrient load reductions in Lake Jesup. Stormwater retrofit projects are being implemented to help reduce the nutrient load. The watershed master plan for the Howell Creek tributary is complete by multiple municipalities and develops alternatives to alleviate flooding and improve water quality in the Howell Creek watershed, which is a major contributor of phosphorus to Lake Jesup. Implementation of stormwater master plans, coupled with other alternative measures will proceed to address the restoration of Lake Jesup. The Lake Jesup phosphorus removal project, also known as pay for performance, is designed to assist meeting the middle St. Johns River annual phosphorus removal goal and improve Lake Jesup's water quality to meet state standards. This pilot project seeks sustainable removal of a minimum of 1.0 MT/year of phosphorus and is intended to demonstrate the full-scale feasibility achieving a minimum phosphorus removal rate of 15 MT/year. Lake treatment projects will expedite the restoration of Lake Jesup when performed in conjunction with tributary and stormwater treatment projects. A proposal from AquaFiber Technologies Corp., was determined to have a viable phosphorus removal method for Lake Jesup. WBS Cost Account Description Cost Account Total Amount - WR - Lake Jesup TP Reduction Project $384,833 Total WBS $384,833 Chart of Account Funding Source Object Code Total Amount Ad Valorem Scientific Research & Analysis $16, Ad Valorem Surface Water Restoration $368,333 COA Total $384,833 SJRWMD Fiscal Year Work Plan and Budget 135

142 Work Plan and Budget by Program WR-C-1 Rediversion Phase 2 $4,370,000 Estimated Start: 10/01/1998 Estimated Completion: 09/30/2015 Project Manager: Hector Herrera (386) Description: Phase 1 and Phase 2 of the C-1 Rediversion Project will redivert a large portion of the freshwater runoff from the one hundred square mile Melbourne-Tillman Water Control District (MTWCD) that currently flows into Turkey Creek and the Indian River Lagoon (IRL) back to the St. Johns River (SJR). Phase 1 components of the project include the structural and operational modification of the existing MS-1 structure, the Sawgrass Lake Water Management Area (SLWMA) and the SLWMA pump stations. Phase 2 includes the construction of a 1,500 acre reservoir with pump station and overflow into Three Forks Marsh Conservation Area (TFMCA). The primary project goal is to reduce freshwater flows to the IRL to help meet environmental goals while not creating adverse flooding impacts within the MTWCD and without degradation to SJR water quality. Justification: Large freshwater discharges from the C-1 canal through Turkey Creek and into the Indian River Lagoon (IRL) produce rapid downward salinity fluctuations in the fragile estuarine ecosystem of the IRL. These freshwater discharge carry with it turbidity, color and nutrients causing the reduction of acres of sea grass beds critical for sport fish habitat as well as impacting hard shell clams. When completed, the C-1 Rediversion Project will reduce the average annual freshwater discharges to the IRL by up to 48%. WBS Cost Account Description Cost Account Total Amount - WR - C-1 Rediversion Phase $4,370,000 Total WBS $4,370,000 Chart of Account Funding Source Object Code Total Amount Ad Valorem Infrastructure $4,370,000 COA Total $4,370, SJRWMD Fiscal Year Work Plan and Budget

143 Work Plan and Budget by Program WR-Fellsmere Water Management Area $5,352,397 Estimated Start: 10/01/2007 Estimated Completion: 04/30/2014 Project Manager: William Tredik (386) Description: This project involves the construction of levees and structures to create a 10,020 acre water management area located in the northwest corner of SunAg Joint Venture and immediately east of St. Johns Water Management Area. Justification: The two main purposes of the Fellsmere Water Management Area (FWMA) are to provide a primary source of irrigation water supply and to provide water quality treatment of agricultural discharges from SunAg Joint Venture into the St. Johns Water Management Area (SJWMA) and subsequently into Three Forks Marsh Conservation Area (TFMCA). Without this project, the district may have difficulty achieving water quality requirements for discharges out of TFMCA in order to meet Total Maximum Daily Loads (TMDLs) set for Lake Washington. This would be inimical to the environmental restoration goals of the Upper St. Johns River Basin Project (USJRBP). Also, by increasing the stormwater storage in the area, the FWMA will virtually eliminate the need to discharge fresh water from the USJRBP through C-54 to the Indian River Lagoon (IRL). WBS Cost Account Description Cost Account Total Amount - WR - Fellsmere Water Management Area $5,352,397 Total WBS $5,352,397 Chart of Account Funding Source Object Code Total Amount Ad Valorem Scientific Research & Analysis $17, Ad Valorem Infrastructure $5,335,000 COA Total $5,352,397 SJRWMD Fiscal Year Work Plan and Budget 137

144 Work Plan and Budget by Program SWP Water Quality and Ecological Restoration Projects $100,000 Estimated Start: 10/01/2013 Estimated Completion: 09/30/2014 Project Manager: Alfred Canepa (386) Description: Cost share program to improve water quality and associated resources within priority water bodies. Projects will be judged on several criteria, including but not limited to: the capacity to reduce excessive nutrient loadings, cost effectiveness, opportunities for partnering, timeline for implementation, degree of certainty associated with proposed technologies and contributions to other District goals such as water supply. Regional scale projects will be designed to maximize cost effectiveness and to accelerate water quality improvements. Previously reviewed projects that were not funded or were de-funded due to fiscal constraints would qualify for consideration under this program. Justification: Local governments, agricultural interests, utilities, and other stakeholders must make significant pollution and nutrient load reductions under approved Basin Management Action Plans (BMAPs) pursuant to Total Maximum Daily Load (TMDL) requirements. This project will help stakeholders meet established TMDL/BMAP requirements and timelines. WBS Cost Account Description Cost Account Total Amount - Water Quality and Ecological Restoration Projects $100,000 Total WBS $100,000 Chart of Account Funding Source Object Code Total Amount Ad Valorem Consultant Services $100,000 COA Total $100, SJRWMD Fiscal Year Work Plan and Budget

145 Work Plan and Budget by Program SWP Wheeler Grove Stormwater Park $906,526 Estimated Start: 10/01/2010 Estimated Completion: 09/30/2014 Project Manager: Hector Herrera (386) Description: Construction of a water quality improvement project to treat Sotilie Canal stormwater located on the former Wheeler Groves property. This project is a cooperative project with FDEP. Justification: This project will help meet TMDLs for the North Prong of the Sebastian River. WBS Cost Account Description Cost Account Total Amount - WR - Wheeler Grove Stormwater Park $906,526 Total WBS $906,526 Chart of Account Funding Source Object Code Total Amount State Sources - FDOT Infrastructure $506,526 Mitigation Local Sources-Counties Infrastructure $400,000 COA Total $906,526 SJRWMD Fiscal Year Work Plan and Budget 139

146 Work Plan and Budget by Program LSJRB Other Program Costs $20,000 Estimated Start: 10/01/2013 Estimated Completion: 09/26/0014 Project Manager: Casey Fitzgerald (386) Description: Funds the administration of quarterly information exchange meetings for Federal, State, county and municipal staff, utilities, and consultants involved in water resource protection and management Justification: In order to facilitate coordination, data exchange and overall public agency operational efficiency. WBS Cost Account Description Cost Account Total Amount - LSJRB Other Program Costs $20,000 Total WBS $20,000 Chart of Account Funding Source Object Code Total Amount Ad Valorem Cost-Share Contractual Services $20,000 COA Total $20, SJRWMD Fiscal Year Work Plan and Budget

147 Work Plan and Budget by Program MSJRB Other Program Costs $109,097 Estimated Start: 10/01/2013 Estimated Completion: 09/30/2014 Project Manager: Casey Fitzgerald (386) Description: This supplies funds for the Little Wekiva River biological monitoring, the Phytoplankton species identification and enumeration for the MSJRB, genetic classification of aquatic unicell organisms and systems evaluation of the cost and effectiveness in treating stormwater and surface waters within the MSJRB. Justification: Little Wekiva RIver biological monitoring - The basin-wide plan for erosion control in the Little Wekiva River has been implemented and follow-up on the effects to the system biota are being tracked through biological monitoring. Phytoplankton species identification and Enumeration for MSJRB lakes - Project seeks to identify, refine, and test innovative new automated chemical techniques for the characterization of the aquatic microbial community, in order to detect the presence of organisms that cannot be identified with light microscopy, and to improve consistency and precision in bacteria and phytoplankton identification. Genetic Classification of Aquatic Unicell Organism - Analysis of phytoplankton samples for MSJRB lakes Systems Evaluation Of The Cost And Effectiveness - This project provides a comprehensive systems analysis of the treatment effectiveness and costs of different treatment techniques for possible uses to treat stormwater and surface waters within the middle St. Johns River basin. WBS Cost Account Description Cost Account Total Amount - MSJRB Other Program Costs $109,097 Total WBS $109,097 Chart of Account Funding Source Object Code Total Amount Ad Valorem Scientific Research & Analysis $21, Ad Valorem Data Collection & Analysis $70,900 Services Ad Valorem Scientific Research & Analysis $17,000 COA Total $109,097 SJRWMD Fiscal Year Work Plan and Budget 141

148 Work Plan and Budget by Program USJRB Other Program Costs $33,000 Estimated Start: 10/01/2013 Estimated Completion: 09/30/2014 Project Manager: Casey Fitzgerald (386) Description: Operation and maintenance of remote operation system for USJRB flood control structures as well as reconnaissance flights of the Upper Basin project. Justification: Provides real time remote operation of flood control structures without having to send personnel for manual gate changes during extreme weather events. Also enables the routine and timely tracking and monitoring of environmental and physical changes in the basin from events including fire, floods and project construction. WBS Cost Account Description Cost Account Total Amount - USJRB Other Program Costs $33,000 Total WBS $33,000 Chart of Account Funding Source Object Code Total Amount Ad Valorem Repair & Maint of Equipment $27, Ad Valorem Mapping Services & Aerial Photos $6,000 COA Total $33, SJRWMD Fiscal Year Work Plan and Budget

149 Work Plan and Budget by Program NCB Other Program Costs $39,000 Estimated Start: 10/01/2013 Estimated Completion: 09/30/2014 Project Manager: Casey Fitzgerald (386) Description: This project supports the estuarine resource assessment and habitat management components of the NCB SWIM initiatives. It provides the scientific, technical, and regulatory support required to identify and assess habitat and biological resources deemed critical to the ecological integrity of the Northern Coastal Basin (NCB) system. The project supports development and implementation of strategies for management of wetlands and submerged habitat communities, as well as wetland/upland transitional resources covered by this program. Identification and assessment are accomplished through mapping and inventorying resource types and extent, and evaluating the criticality or significance of the resource (is it an integral component of the system; is it endangered). Protection and restoration measures may include land acquisition, regulatory, restoration, enhancement and management strategies for those significant and/or endangered resources. Justification: First, it is the District mission to protect water resources - in this case, the wetlands and waterdependent species in the Northern Coastal Basin (NCB). Second, habitat and biological resource protection/restoration is one of the key initiatives of the Northern Coastal Basin (NCB) Surface Water Improvement and Management Plan (SWIM) Plan. And, third, the protection of the oyster and shellfish resources and their sustainable use is implicit in the interagency Shellfish Task Force plan, which was jointly developed by the District, Florida Department of Environmental Protection (FDEP), and local agencies. WBS Cost Account Description Cost Account Total Amount - NCB Other Prgram Costs $39,000 Total WBS $39,000 Chart of Account Funding Source Object Code Total Amount Federal-Federal through State Consultant Services $39,000 COA Total $39,000 SJRWMD Fiscal Year Work Plan and Budget 143

150 Work Plan and Budget by Program Budget - Surface Water Projects Administration and Cross-Basin Projects Source of Funds Source Actuals $ % Amended $ % Adopted $ % District Sources $25,681, % $26,526, % $29,802, % Local Sources $0 0.00% $175, % $400, % State Sources $5,539, % $12,156, % $12,972, % Federal Sources $956, % $1,005, % $1,019, % Total Sources of Funds $32,177, % $39,864, % $44,195, % Designated Sources District Sources Ad Valorem $13,388,248 $13,900,795 $29,802,821 Fund Balance - Committed $11,772,877 $12,429,891 $0 Fund Balance - Restricted $18,397 $0 $0 Fund Balance - Assigned $502,167 $195,321 $0 Local Sources Local Sources-Counties $0 $6,000 $400,000 Local Sources-Cities $0 $55,784 $0 Local Sources-Other $0 $113,842 $0 State Sources State-Specific Appropriations $2,293,681 $3,900,000 $6,504,000 State-Ecosystems Mgt Trust $1,332,013 $2,426,971 $3,321,146 State Sources-FDEP $0 $1,855,889 $2,397,100 State Sources - FDOT Mitigation $963,075 $525,930 $549,120 State Sources-IRL License Plate $176,480 $272,139 $201,315 State-Resolution $84,319 $9,319 $0 State Sources-Other State Agencies $471,374 $2,400,000 $0 State Sources-Florida Forever $0 $575,069 $0 State Sources-WMLTF $218,357 $191,608 $0 Federal Sources Federal Sources-EPA $595,236 $663,746 $550,864 Federal Sources-Other $0 $0 $250,000 Federal-Federal through State $361,090 $341,979 $219,000 Use of Funds Classification $ % $ % $ % Salaries & Benefits $8,619, % $9,071, % $9,383, % Other Personal Services $2,363, % $5,096, % $7,122, % Operating Expenses $387, % $587, % $677, % Capital Outlay $14,096, % $16,593, % $11,924, % Cooperative Funding $6,709, % $8,515, % $15,086, % Debt Services $0 0.00% $0 0.00% $0 0.00% Reserves $0 0.00% $0 0.00% $0 0.00% Total $32,177, % $39,864, % $44,195, % FTE Full-Time Equivalent Positions FTE FTE FTE SJRWMD Fiscal Year Work Plan and Budget

151 Work Plan and Budget by Program Program Name: FDOT Mitigation - FDOT Mitigation Description: The Florida Legislature established the FDOT Mitigation Program in 1996 to replace mitigation on a project-by-project basis with regional, multi-project mitigation to offset the impacts to wetlands by transportation projects. Each year, the District develops mitigation plans for projects the FDOT expects to implement in the coming fiscal year. Changes & Trends: None Long-term Plan Linkages: FDOT annual mitigation plan Division: Water Resources Program Manager: Lisa Grant (386) Core Mission Water Supply Water Quality Natural System Flood Protection X SJRWMD Fiscal Year Work Plan and Budget 145

152 Work Plan and Budget by Program FDOT Mitigation Level 5 Project or Program FDOT MIT Mitigation $171,337 Estimated Start: 10/01/2013 Estimated Completion: 09/30/2014 Project Manager: Lisa Grant (386) Description: Ongoing planning and implementation of environmental mitigation for the impact(s) of transportation projects proposed by the Department of Transportation or a transportation authority established pursuant to chapter 348 and chapter 349 pursuant to Florida Statute (formerly known as Senate Bill 1986). Justification: Section , Florida Statutes (F.S.) requires the District to plan and implement environmental mitigation on the behalf of the Florida Department of Transportation or a participating transportation authority. WBS Cost Account Description Cost Account Total Amount - Contracted Project Work $171,337 Total WBS $171,337 Chart of Account Funding Source Object Code Total Amount State Sources - FDOT Mitigation State Sources - FDOT Mitigation State Sources - FDOT Mitigation State Sources - FDOT Mitigation Regular Salaries & Wages $128,924 Social Security $9,863 Retirement $8,960 Employees Group Insurance $23,590 COA Total $171, SJRWMD Fiscal Year Work Plan and Budget

153 Budget - FDOT Mitigation Work Plan and Budget by Program Source of Funds Source Actuals $ % Amended $ % Adopted $ % District Sources $0 0.00% $0 0.00% $0 0.00% Local Sources $0 0.00% $0 0.00% $0 0.00% State Sources $3,041, % $169, % $171, % Federal Sources $0 0.00% $0 0.00% $0 0.00% Total Sources of Funds $3,041, % $169, % $171, % Designated Sources State Sources State Sources - FDOT Mitigation $3,041,788 $169,170 $171,337 Use of Funds Classification $ % $ % $ % Salaries & Benefits $161, % $169, % $171, % Other Personal Services $0 0.00% $0 0.00% $0 0.00% Operating Expenses $2,880, % $0 0.00% $0 0.00% Capital Outlay $0 0.00% $0 0.00% $0 0.00% Cooperative Funding $0 0.00% $0 0.00% $0 0.00% Debt Services $0 0.00% $0 0.00% $0 0.00% Reserves $0 0.00% $0 0.00% $0 0.00% Total $3,041, % $169, % $171, % FTE Full-Time Equivalent Positions FTE FTE FTE SJRWMD Fiscal Year Work Plan and Budget 147

154 Work Plan and Budget by Program Program Name: Stormwater Cost Share - Stormwater Cost Share Description: As funding was available, the stormwater cost share program allocated cost-share funding for local governments to support stormwater management efforts that contributed toward the improvement of water quality by achieving pollutant load reduction goals (PLRGs) or total maximum daily load (TMDL) allocations for identified priority pollutants. The district also considered projects that protect or preserve water quality in designated Surface Water Improvement and Management (SWIM) Act waterbodies. The district would cost share up to 50% of the total cost of selected projects. A local government qualified as a rural area under Paragraph (2)(b), Florida Statutes, may request a waiver or reduction in the match requirement. Changes & Trends: Due to declining ad valorem revenues, the District focused the limited resources on a few major initiatives and has not allocated new funding to this activity since FY At present, there are approximately $500,000 in fund balance committed for stormwater projects. The Governing Board is currently reviewing its options for allocating the fund balance. This program has been inactive since Long-term Plan Linkages: N/A Division: Water Resources Program Manager: David Watt (386) Core Mission Water Supply Water Quality Natural System Flood Protection X X 148 SJRWMD Fiscal Year Work Plan and Budget

155 Stormwater Cost Share Budget - Stormwater Cost Share Level 5 Project or Program Work Plan and Budget by Program Source of Funds Source Actuals $ % Amended $ % Adopted $ % District Sources $372, % $0 0.00% $0 0.00% Local Sources $0 0.00% $0 0.00% $0 0.00% State Sources $104, % $0 0.00% $0 0.00% Federal Sources $0 0.00% $0 0.00% $0 0.00% Total Sources of Funds $477, % $0 0.00% $0 0.00% Designated Sources District Sources Fund Balance - Restricted $104,875 $0 $0 Fund Balance - Assigned $267,500 $0 $0 State Sources State-WP&S Trust Fund SWIM $104,875 $0 $0 Use of Funds Classification $ % $ % $ % Salaries & Benefits $0 0.00% $0 0.00% $0 0.00% Other Personal Services $0 0.00% $0 0.00% $0 0.00% Operating Expenses $0 0.00% $0 0.00% $0 0.00% Capital Outlay $0 0.00% $0 0.00% $0 0.00% Cooperative Funding $477, % $0 0.00% $0 0.00% Debt Services $0 0.00% $0 0.00% $0 0.00% Reserves $0 0.00% $0 0.00% $0 0.00% Total $477, % $0 0.00% $0 0.00% FTE Full-Time Equivalent Positions FTE FTE FTE SJRWMD Fiscal Year Work Plan and Budget 149

156 Work Plan and Budget by Program Program Name: Facilities Construction - Facilities Construction Description: The facilities construction program of the St. Johns River Water Management District is responsible for the planning, design, and construction of all District facilities located throughout its 18-county service area. These facilities are critical for the support of the District's widely varied work force and must be strategically located, designed, and equipped to provide an environment that is conducive to the efficient execution of the District's mandated responsibilities. Changes & Trends: Having been activated in FY for a small construction project that has been complete, the Facilities Construction program will be deactivated again in FY due to no new planned construction activities. Long-term Plan Linkages: Five-Year Facilities Plan Division: Operations and Land Resources Program Manager: Cedric Bradfield (386) Core Mission Water Supply Water Quality Natural System Flood Protection X X X X 150 SJRWMD Fiscal Year Work Plan and Budget

157 Facilities Construction Budget - Facilities Construction Level 5 Project or Program Work Plan and Budget by Program Source of Funds Source Actuals $ % Amended $ % Adopted $ % District Sources $0 0.00% $100, % $0 0.00% Local Sources $0 0.00% $0 0.00% $0 0.00% State Sources $0 0.00% $0 0.00% $0 0.00% Federal Sources $0 0.00% $0 0.00% $0 0.00% Total Sources of Funds $0 0.00% $100, % $0 0.00% Designated Sources District Sources Ad Valorem $0 $100,000 $0 Use of Funds Classification $ % $ % $ % Salaries & Benefits $0 0.00% $0 0.00% $0 0.00% Other Personal Services $0 0.00% $0 0.00% $0 0.00% Operating Expenses $0 0.00% $0 0.00% $0 0.00% Capital Outlay $0 0.00% $100, % $0 0.00% Cooperative Funding $0 0.00% $0 0.00% $0 0.00% Debt Services $0 0.00% $0 0.00% $0 0.00% Reserves $0 0.00% $0 0.00% $0 0.00% Total $0 0.00% $100, % $0 0.00% FTE Full-Time Equivalent Positions FTE FTE FTE SJRWMD Fiscal Year Work Plan and Budget 151

158 Work Plan and Budget by Program Program Name: Land Management - Land Management Description: The Land Management Activity provides water resource conservation and protection, environmental protection, and public recreation on District-owned properties. Management plans have been approved by the Governing Board for 51 conservation and restoration areas as of June Changes & Trends: Since FY , the District has relied on ad valorem taxes to fund this program. The District anticipates launching a Land Management Enhancement Initiative in FY The initiative will focus on altering the structure or species mix of existing vegetation to either more closely mimic natural conditions or to improve function or habitat characteristics. Specific projects may include: -Reducing the dominance of woody vegetation in herbaceous marshes through chopping, mowing, biomass harvesting or the use of herbicides -Reducing the dominance of off-site hardwood species to restore upland systems such as sand hills -Planting native groundcover species to facilitate the use of fire as the predominant maintenance force, replacing more costly mechanical or chemical approaches The Land management program's budget will see little change in FY However, the program will lose 1 FTE as one vacant Land Management Specialist position will not be replaced. Long-term Plan Linkages: Land management plans and restoration plans Division: Operations and Land Resources Program Manager: Steven R. Miller (386) Core Mission Water Supply Water Quality Natural System Flood Protection X X X 152 SJRWMD Fiscal Year Work Plan and Budget

159 Work Plan and Budget by Program Land Management Level 5 Project or Program LNDMGT Land Management $4,504,884 Estimated Start: 10/01/2013 Estimated Completion: 09/30/2014 Project Manager: Steven R. Miller (386) Description: Land management activities to accomplish water resource conservation and protection, environmental protection, and public recreation. Management plans have been approved by the Governing Board for 55 managed areas with District ownership as of August Management plans are sometimes required by a lease or management agreement. Currently, there are 45 Districtmanaged areas with Governing Board Approved Management Plans. There are also 38 managed areas with District ownership, but managed by other agencies; of which 10 have Governing Board approved plans. The other 28 have plans that land management staff have reviewed and provided input. Justification: To restore and conserve ecosystems on land acquired by the District and to provide public recreational opportunities that are compatible with District goals. WBS Cost Account Description Cost Account Total Amount - Field Activities $3,433,619 - Real Estate Services $305,085 - LM - General Initiative Costs $766,180 Total WBS $4,504,884 Chart of Account Funding Source Object Code Total Amount Ad Valorem Regular Salaries & Wages $208, Ad Valorem Social Security $15, Ad Valorem Retirement $20, Ad Valorem Employees Group Insurance $24, Ad Valorem Regular Salaries & Wages $1,185, Ad Valorem Regular Salaries & Wages $30, Ad Valorem Overtime Wages $62, Ad Valorem On Call Wages $ Ad Valorem Social Security $90, Ad Valorem Social Security $2, Ad Valorem Retirement $88, Ad Valorem Retirement $2, Ad Valorem Employees Group Insurance $301, Ad Valorem Employees Group Insurance $ Ad Valorem Regular Salaries & Wages $274, Ad Valorem Social Security $20, Ad Valorem Retirement $19, Ad Valorem Employees Group Insurance $78, Land Management Revenue Vegetation Mgmt & Planting $332,500 Services Land Management Revenue Vegetation Mgmt & Planting $240,000 Services Land Management Revenue Fence Services $50, Land Management Revenue Travel and/or Training $7, Land Management Revenue Utilities $45, Land Management Revenue Rental of Other Equipment $1, Land Management Revenue Repair & Maint of Bldgs/Property $229, Land Management Revenue Meeting Resources $250 SJRWMD Fiscal Year Work Plan and Budget 153

160 Work Plan and Budget by Program Chart of Account Funding Source Object Code Total Amount Land Management Revenue Legal Advertising & Public Notices $ Land Management Revenue Permits & Other Fees $2, Land Management Revenue Field, Facil, and Fleet Support $150,000 Supplies and Parts under $1, Land Management Revenue Uniforms $2, Land Management Revenue Safety Supplies $2, Land Management Revenue Field, Facility and Fleet Tools $7,000 under $1, Land Management Revenue Books & Technical Materials $ Land Management Revenue Infrastructure $10, State Sources - FDOT Vegetation Mgmt & Planting $284,164 Mitigation Services State Sources - FDOT Repair & Maint of Bldgs/Property $164,616 Mitigation Federal Sources-NRCS Vegetation Mgmt & Planting $62,400 Services Federal Sources-Other Vegetation Mgmt & Planting $15,000 Services Ad Valorem Surveying Services $45, Ad Valorem Security Services $300, Ad Valorem Rental of Charter Aircraft & Pilot $125,000 COA Total $4,504, SJRWMD Fiscal Year Work Plan and Budget

161 Budget - Land Management Work Plan and Budget by Program Source of Funds Source Actuals $ % Amended $ % Adopted $ % District Sources $3,959, % $3,913, % $3,978, % Local Sources $1, % $0 0.00% $0 0.00% State Sources $615, % $381, % $448, % Federal Sources $20, % $142, % $77, % Total Sources of Funds $4,596, % $4,438, % $4,504, % Designated Sources District Sources Ad Valorem $2,779,016 $2,856,507 $2,896,554 Land Management Revenue $1,180,297 $1,047,163 $1,082,150 Interest $0 $10,000 $0 Local Sources Local Sources-Other $1,320 $0 $0 State Sources State Sources - FDOT Mitigation $615,705 $381,993 $448,780 Federal Sources Federal Sources-NRCS $0 $117,650 $62,400 Federal Sources-Other $20,353 $25,000 $15,000 Use of Funds Classification $ % $ % $ % Salaries & Benefits $2,778, % $2,481, % $2,426, % Other Personal Services $717, % $935, % $1,329, % Operating Expenses $480, % $641, % $739, % Capital Outlay $619, % $379, % $10, % Cooperative Funding $0 0.00% $0 0.00% $0 0.00% Debt Services $0 0.00% $0 0.00% $0 0.00% Reserves $0 0.00% $0 0.00% $0 0.00% Total $4,596, % $4,438, % $4,504, % FTE Full-Time Equivalent Positions FTE FTE FTE SJRWMD Fiscal Year Work Plan and Budget 155

162 Work Plan and Budget by Program Program Name: Works-Structures & Levees Operations & Maintenance - Works Structures and Levees Operation and Maintenance Description: This activity is responsible for managing, operating, and maintaining District infrastructure, including water control structures and levees in the Upper St. Johns River Basin and the Ocklawaha River Basin flood control projects; components of District restoration programs; and facilities and other infrastructure on District lands. Changes & Trends: Since FY , the District has relied on ad valorem taxes to fund this program. Currently,the concrete spillways and footers at several of the water control structures are showing signs of deterioration below the water line due to chemical reactions with tannic water. Repairs are necessary to prevent further deterioration and to avoid more costly rehabilitation. In addition to the concrete work, several of the large metal flood control gates are scheduled to be removed and painted. Following Hurricane Katrina in 2005, the U.S. Army Corps of Engineers undertook a nationwide effort to perform more rigorous inspections of all federal flood control systems, and to develop plans to remedy deficiencies identified in the inspections. As a result, the District will implement a system-wide improvement framework corrective action plan. The types of deficiencies noted in the inspections include vegetation at the toe of the levees, animal burrows, rutting on levee crowns, erosion of levee slopes, unauthorized encroachments and no video surveillance of structures below the waterline. The District has corrected some of the deficiencies and will continue to address deficiencies. The program budget in FY will change little from the FY funding level. Long-term Plan Linkages: Five-Year Infrastructure Management and Operations and Maintenance Plan Division: Operations and Land Resources Program Manager: Gian Basili (386) Core Mission Water Supply Water Quality Natural System Flood Protection X X X 156 SJRWMD Fiscal Year Work Plan and Budget

163 Work Plan and Budget by Program Works Structures and Levees Operation and Maintenance Level 5 Project or Program WORKS Structures and Levees Operation and Maintenance $4,303,198 Estimated Start: 10/01/2013 Estimated Completion: 09/30/2014 Project Manager: Gian Basili (386) Description: This program is responsible for managing, operating, and maintaining District infrastructure including: water control structures and levees in the Upper St. Johns River Basin and Ocklawaha River Basin flood control projects, components of District restoration programs (e.g., water control structures in the Lake Apopka, Lake Griffin flow-ways and the Upper St. Johns River), and facilities and other infrastructure (bridges, roads, culverts, fences, and structures on District lands. Justification: To manage, operate, and maintain District infrastructure in a manner that provides effective flood control and enhances District restoration programs, and ensures a safe work and recreational environment on District lands. WBS Cost Account Description Cost Account Total Amount - General Program Costs $4,003,198 - LM - General Initiative Costs $300,000 Total WBS $4,303,198 Chart of Account Funding Source Object Code Total Amount Ad Valorem Infrastructure $350, Ad Valorem On Call Wages $3, Ad Valorem Regular Salaries & Wages $977, Ad Valorem Overtime Wages $13, Ad Valorem On Call Wages $3, Ad Valorem Social Security $74, Ad Valorem Retirement $72, Ad Valorem Employees Group Insurance $250, Ad Valorem Vegetation Mgmt & Planting $800,000 Services Ad Valorem Electrical Services $4, Ad Valorem Pest Control $8, Ad Valorem Locktending Services $275, Ad Valorem Travel and/or Training $ Ad Valorem Utilities $5, Ad Valorem Rental of Other Equipment $5, Ad Valorem Repair & Maint of Works $633, Ad Valorem Repair & Maint of Works $300, Ad Valorem Field, Facil, and Fleet Support $440,500 Supplies and Parts under $1, Ad Valorem Uniforms $12, Ad Valorem Safety Supplies $5, Ad Valorem Field, Facility and Fleet Tools $6,500 under $1, Ad Valorem Regular Salaries & Wages $50, Ad Valorem Social Security $3, Ad Valorem Retirement $3, Ad Valorem Employees Group Insurance $6,237 COA Total $4,303,198 SJRWMD Fiscal Year Work Plan and Budget 157

164 Work Plan and Budget by Program Budget - Works Structures and Levees Operation and Maintenance Source of Funds Source Actuals $ % Amended $ % Adopted $ % District Sources $2,623, % $4,261, % $4,303, % Local Sources $0 0.00% $0 0.00% $0 0.00% State Sources $0 0.00% $0 0.00% $0 0.00% Federal Sources $0 0.00% $0 0.00% $0 0.00% Total Sources of Funds $2,623, % $4,261, % $4,303, % Designated Sources District Sources Ad Valorem $2,355,259 $3,809,399 $4,303,198 Fund Balance - Committed $268,540 $452,574 $0 Use of Funds Classification $ % $ % $ % Salaries & Benefits $821, % $1,352, % $1,458, % Other Personal Services $1,005, % $1,231, % $1,087, % Operating Expenses $500, % $1,673, % $1,408, % Capital Outlay $296, % $5, % $350, % Cooperative Funding $0 0.00% $0 0.00% $0 0.00% Debt Services $0 0.00% $0 0.00% $0 0.00% Reserves $0 0.00% $0 0.00% $0 0.00% Total $2,623, % $4,261, % $4,303, % FTE Full-Time Equivalent Positions FTE FTE FTE SJRWMD Fiscal Year Work Plan and Budget

165 Work Plan and Budget by Program Program Name: Facilities Management - Facilities Management Description: This activity manages approximately 340,000 square feet of office, warehousing, and maintenance buildings located at five major facility sites and several smaller satellite facilities. Changes & Trends: In FY , the program completed demolition of a modular building and site restoration at the District headquarters and updated the Palm Bay Service Center HVAC systems by replacing the chiller and three-area split systems. The Facilities program budget for FY has an 8.4% (-$389,936) reduction over the FY funding level. The program reduced its fixed capital outlay budget by $344,500 due to fewer building construction activities. Another noticeable reduction includes reduced budget in Rental of Building and Property (-$64,600) due to expected lower office lease payments. Long-term Plan Linkages: Five-Year Facilities Plan, Facility Maintenance Plan, and Facility Inspection Plan Division: Operations and Land Resources Program Manager: Jerry Hafner (386) Core Mission Water Supply Water Quality Natural System Flood Protection X X X X SJRWMD Fiscal Year Work Plan and Budget 159

166 Work Plan and Budget by Program Facilities Management Level 5 Project or Program FACMGMT Facilities Management $4,236,467 Estimated Start: 10/01/2013 Estimated Completion: 09/30/2014 Project Manager: Jerry Hafner (386) Description: Facility Management maintains approximately 340,000 square feet of office, warehousing and maintenance buildings located at five major facility sites and a number of small satellite facilities. In addition to typical infrastructure planning, leasing, and operation and maintenance costs, the program budget includes other operations costs such as communications service packages. Justification: To achieve and maintain an environment that enhances employee productivity by ensuring a safe, healthy, and professional work place for conducting the District's business, and to operate and maintain District facilities in a manner to ensure the most economical life cycle costs. WBS Cost Account Description Cost Account Total Amount - Lease Jacksonville Service Center $152,300 - Lease Maitland Service Center $415,000 - Facilities Management $3,669,167 Total WBS $4,236,467 Chart of Account Funding Source Object Code Total Amount Ad Valorem Utilities $10, Ad Valorem Insurance & Bonds $255, Ad Valorem Regular Salaries & Wages $9, Ad Valorem Social Security $ Ad Valorem Retirement $ Ad Valorem Employees Group Insurance $ Ad Valorem Regular Salaries & Wages $424, Ad Valorem Overtime Wages $7, Ad Valorem On Call Wages $7, Ad Valorem Social Security $32, Ad Valorem Retirement $39, Ad Valorem Employees Group Insurance $111, Ad Valorem Vegetation Mgmt & Planting $65,000 Services Ad Valorem Security Services $245, Ad Valorem Janitorial Services $200, Ad Valorem Mechanical Services $183, Ad Valorem Pest Control $8, Ad Valorem Travel and/or Training $2, Ad Valorem Utilities $832, Ad Valorem Other Utilities $3, Ad Valorem Rental of Buildings & Property $152, Ad Valorem Rental of Buildings & Property $415, Ad Valorem Rental of Other Equipment $6, Ad Valorem Repair & Maint of Bldgs/Property $514, Ad Valorem Repair & Maint of Equipment $25, Ad Valorem Permits & Other Fees $1, Ad Valorem Field, Facil, and Fleet Support $60,000 Supplies and Parts under $1, Ad Valorem Uniforms $2, Ad Valorem Janitorial Supplies $28, Ad Valorem Safety Supplies $3, SJRWMD Fiscal Year Work Plan and Budget

167 Work Plan and Budget by Program Chart of Account Funding Source Object Code Total Amount Ad Valorem Field, Facility and Fleet Tools $3,800 under $1, Ad Valorem Books & Technical Materials $ Ad Valorem Buildings $30, Ad Valorem Regular Salaries & Wages $208, Ad Valorem Overtime Wages $ Ad Valorem On Call Wages $2, Ad Valorem Social Security $15, Ad Valorem Retirement $17, Ad Valorem Employees Group Insurance $64, Ad Valorem Vegetation Mgmt & Planting $4,000 Services Ad Valorem Electrical Services $5, Ad Valorem Security Services $1, Ad Valorem Janitorial Services $25, Ad Valorem Pest Control $7, Ad Valorem Utilities $9, Ad Valorem Repair & Maint of Bldgs/Property $75, Ad Valorem Office Furn/Equipment under $1,000 $ Ad Valorem Field, Facil, and Fleet Support $25,000 Supplies and Parts under $1, Ad Valorem Janitorial Supplies $3, Ad Valorem Field, Facility and Fleet Tools $3,000 under $1, Ad Valorem Buildings - Demolition and Salvage $75, Ad Valorem Computer Technology Services $14, Ad Valorem Software Maintenance Services $2,370 COA Total $4,236,467 SJRWMD Fiscal Year Work Plan and Budget 161

168 Work Plan and Budget by Program Budget - Facilities Management Source of Funds Source Actuals $ % Amended $ % Adopted $ % District Sources $3,353, % $4,626, % $4,236, % Local Sources $0 0.00% $0 0.00% $0 0.00% State Sources $0 0.00% $0 0.00% $0 0.00% Federal Sources $0 0.00% $0 0.00% $0 0.00% Total Sources of Funds $3,353, % $4,626, % $4,236, % Designated Sources District Sources Ad Valorem $3,340,592 $4,475,870 $4,236,467 Fund Balance - Assigned $12,785 $147,533 $0 Land Management Revenue $0 $3,000 $0 Use of Funds Classification $ % $ % $ % Salaries & Benefits $1,065, % $935, % $941, % Other Personal Services $573, % $753, % $760, % Operating Expenses $1,562, % $2,398, % $2,429, % Capital Outlay $151, % $539, % $105, % Cooperative Funding $0 0.00% $0 0.00% $0 0.00% Debt Services $0 0.00% $0 0.00% $0 0.00% Reserves $0 0.00% $0 0.00% $0 0.00% Total $3,353, % $4,626, % $4,236, % FTE Full-Time Equivalent Positions FTE FTE FTE SJRWMD Fiscal Year Work Plan and Budget

169 Work Plan and Budget by Program Program Name: Invasive Plant Management - Invasive Plant Management Description: This activity controls nuisance upland and aquatic vegetation on approximately 400,000 acres of District-owned properties. As a contractor for the Florida Fish and Wildlife Conservation Commission, the District also maintains control of nuisance aquatic vegetation in eight public lakes and rivers. Changes & Trends: As part of the District's Land Management Enhancement Initiative, Lygodium (also known as old world climbing fern) will be targeted for management. Lygodium climbs up trees and into forest canopies, blocking sunlight needed by native trees and shrubs, thus weakening or killing them and their understory plants. This invasive plant spreads aggressively - it produces about 15,000 spores per cubic meter of fertile leaf area, and the spores are widely dispersed by the wind, especially during storm events. The program budget has a 4.7% ($114,739) increase compared to the amended FY program budget primarily due to an increase in operating expenses for purchase of chemical supplies ($130,000). Long-term Plan Linkages: SJRWMD Invasive Plant Operating Plan Division: Operations and Land Resources Program Manager: Gary Nichols (321) Core Mission Water Supply Water Quality Natural System Flood Protection X X X X SJRWMD Fiscal Year Work Plan and Budget 163

170 Work Plan and Budget by Program Invasive Plant Management Level 5 Project or Program INVAS Invasive Plant Management $2,548,920 Estimated Start: 10/01/2013 Estimated Completion: 09/30/2014 Project Manager: Gary Nichols (321) Description: The St. Johns River Water Management District controls nuisance upland and aquatic vegetation on approximately 550,000 acres of District-owned properties. As a contractor for the Florida Fish and Wildlife Conservation Commission (FFWC), the District also maintains control of nuisance aquatic vegetation in ten public lakes and rivers. Justification: To maintain control of nuisance aquatic vegetation, to improve flood protection, navigation, recreation, and water quality, and to control nuisance upland vegetation for protection of plant and animal communities. WBS Cost Account Description Cost Account Total Amount - Invasive Plant Management $1,300,920 - Invasive DEP/FWC Plant Management $328,000 - LM - General Initiative Costs $920,000 Total WBS $2,548,920 Chart of Account Funding Source Object Code Total Amount Ad Valorem Regular Salaries & Wages $498, Ad Valorem Overtime Wages $15, Ad Valorem Hazard Wages $3, Ad Valorem Social Security $38, Ad Valorem Retirement $34, Ad Valorem Employees Group Insurance $163, Land Management Revenue Vegetation Mgmt & Planting $150,000 Services Land Management Revenue Vegetation Mgmt & Planting $700,000 Services Land Management Revenue Travel and/or Training $3, Land Management Revenue Repair & Maint of Equipment $ Land Management Revenue Field, Facil, and Fleet Support $12,000 Supplies and Parts under $1, Land Management Revenue Uniforms $1, Land Management Revenue Chemical Supplies $380, Land Management Revenue Safety Supplies $1, State Sources - FDOT Vegetation Mgmt & Planting $40,000 Mitigation Services State Sources - FDOT Chemical Supplies $180,000 Mitigation State Sources-Other State Field, Facil, and Fleet Support $3,000 Agencies State Sources-Other State Agencies Supplies and Parts under $1,000 Chemical Supplies $325,000 COA Total $2,548, SJRWMD Fiscal Year Work Plan and Budget

171 Budget - Invasive Plant Management Work Plan and Budget by Program Source of Funds Source Actuals $ % Amended $ % Adopted $ % District Sources $1,664, % $2,101, % $2,000, % Local Sources $0 0.00% $0 0.00% $0 0.00% State Sources $80, % $332, % $548, % Federal Sources $0 0.00% $0 0.00% $0 0.00% Total Sources of Funds $1,745, % $2,434, % $2,548, % Designated Sources District Sources Land Management Revenue $972,353 $454,500 $1,248,000 Ad Valorem $692,006 $1,646,931 $752,920 State Sources State Sources-Other State Agencies $80,748 $328,000 $328,000 State Sources - FDOT Mitigation $0 $0 $220,000 State Sources-WMLTF $0 $4,750 $0 Use of Funds Classification $ % $ % $ % Salaries & Benefits $692, % $706, % $752, % Other Personal Services $621, % $944, % $890, % Operating Expenses $431, % $782, % $906, % Capital Outlay $0 0.00% $0 0.00% $0 0.00% Cooperative Funding $0 0.00% $0 0.00% $0 0.00% Debt Services $0 0.00% $0 0.00% $0 0.00% Reserves $0 0.00% $0 0.00% $0 0.00% Total $1,745, % $2,434, % $2,548, % FTE Full-Time Equivalent Positions FTE FTE FTE SJRWMD Fiscal Year Work Plan and Budget 165

172 Work Plan and Budget by Program Program Name: Emergency Management - Emergency Management Description: The Emergency Management Program coordinates response, recovery and mitigation efforts, and establishes a recovery system to return the District to normal operation after a disaster. Changes & Trends: The Emergency Management program's budget for FY will see a 64.2% increase. The increase is primarily due to a Computer Technology Service expense charge ($66,462) that was previously budgeted under the Technology and Information Services program for Districtwide satellite phone services and the First Call emergency response services. Long-term Plan Linkages: Emergency Management Plan and Continuity of Operations Plan Division: Operations and Land Resources Program Manager: Steven R. Miller (386) Core Mission Water Supply Water Quality Natural System Flood Protection X X X X 166 SJRWMD Fiscal Year Work Plan and Budget

173 Work Plan and Budget by Program Emergency Management Level 5 Project or Program EMERMGT Emergency Management $110,619 Estimated Start: 10/01/2013 Estimated Completion: 09/30/2014 Project Manager: Steven R. Miller (386) Description: This program was established in 1992 after Hurricane Andrew to coordinate response, recovery, and mitigation efforts and to establish a recovery system to return the District to normal operation after a major natural or man made disaster. Justification: To develop and implement a comprehensive Emergency Management Plan providing for coordination that will ensure an effective response to natural and man made disasters and a quick return to normal operating condition. WBS Cost Account Description Cost Account Total Amount - Emergency Management $94,619 - Wildfires District $9,000 - Wildfires Division of Forestry $7,000 Total WBS $110,619 Chart of Account Funding Source Object Code Total Amount Ad Valorem Regular Salaries & Wages $15, Ad Valorem Overtime Wages $3, Ad Valorem Overtime Wages $2, Ad Valorem Hazard Wages $4, Ad Valorem Hazard Wages $5, Ad Valorem Social Security $1, Ad Valorem Retirement $1, Ad Valorem Employees Group Insurance $2, Ad Valorem Regular Salaries & Wages $6, Ad Valorem Hazard Wages $2, Ad Valorem Social Security $ Ad Valorem Retirement $ Ad Valorem Employees Group Insurance $ Ad Valorem Computer Technology Services $66,462 COA Total $110,619 SJRWMD Fiscal Year Work Plan and Budget 167

174 Work Plan and Budget by Program Budget - Emergency Management Source of Funds Source Actuals $ % Amended $ % Adopted $ % District Sources $97, % $67, % $110, % Local Sources $0 0.00% $0 0.00% $0 0.00% State Sources $0 0.00% $0 0.00% $0 0.00% Federal Sources $0 0.00% $0 0.00% $0 0.00% Total Sources of Funds $97, % $67, % $110, % Designated Sources District Sources Ad Valorem $97,327 $67,356 $110,619 Use of Funds Classification $ % $ % $ % Salaries & Benefits $92, % $62, % $44, % Other Personal Services $0 0.00% $5, % $66, % Operating Expenses $4, % $0 0.00% $0 0.00% Capital Outlay $0 0.00% $0 0.00% $0 0.00% Cooperative Funding $0 0.00% $0 0.00% $0 0.00% Debt Services $0 0.00% $0 0.00% $0 0.00% Reserves $0 0.00% $0 0.00% $0 0.00% Total $97, % $67, % $110, % FTE Full-Time Equivalent Positions FTE FTE FTE SJRWMD Fiscal Year Work Plan and Budget

175 Work Plan and Budget by Program Program Name: Environmental Management Program - Environmental Management Description: Environmental Management is responsible for ensuring District compliance with local, state, and federal environmental laws and regulations. Changes & Trends: The Environment Management program's budget for FY will be reduced by 15.3%. The reduction is primarily due to a reduction in consultant services (-$10,831)for hazardous and/or industrial waste disposal on District lands in the new fiscal year. Long-term Plan Linkages: None Division: Water Resources Program Manager: Carol Brown (386) Core Mission Water Supply Water Quality Natural System Flood Protection X X X X SJRWMD Fiscal Year Work Plan and Budget 169

176 Work Plan and Budget by Program Environmental Management Level 5 Project or Program ENVMGT Environmental Management $78,709 Estimated Start: 10/01/2013 Estimated Completion: 09/30/2014 Project Manager: Carol Brown (386) Description: Ensures District compliance with local, state, and federal environmental laws and regulations. Activities include: hazardous waste management, environmental assessments in support of land acquisition, site remediation for the investigation and cleanup of contaminated media on District property, storage tanks, emergency response to hazardous materials incidents, environmental health including drinking water sampling, and indoor air quality. Justification: To ensure District compliance with local, state, and federal environmental laws and regulations while maintaining fiscal responsibility. WBS Cost Account Description Cost Account Total Amount - Hazardous Waste Management $15,000 - Other Program Costs $63,709 Total WBS $78,709 Chart of Account Funding Source Object Code Total Amount Ad Valorem Regular Salaries & Wages $45, Ad Valorem Social Security $3, Ad Valorem Retirement $3, Ad Valorem Employees Group Insurance $10, Ad Valorem Environmental Management $15, Ad Valorem Office Furn/Equipment under $100 $ Ad Valorem Field, Facil, and Fleet Support $1,100 Supplies and Parts under $1, Ad Valorem Chemical Supplies $100 COA Total $78, SJRWMD Fiscal Year Work Plan and Budget

177 Budget - Environmental Management Work Plan and Budget by Program Source of Funds Source Actuals $ % Amended $ % Adopted $ % District Sources $101, % $92, % $78, % Local Sources $0 0.00% $0 0.00% $0 0.00% State Sources $0 0.00% $0 0.00% $0 0.00% Federal Sources $0 0.00% $0 0.00% $0 0.00% Total Sources of Funds $101, % $92, % $78, % Designated Sources District Sources Ad Valorem $101,338 $92,930 $78,709 Use of Funds Classification $ % $ % $ % Salaries & Benefits $82, % $65, % $62, % Other Personal Services $17, % $25, % $15, % Operating Expenses $1, % $1, % $1, % Capital Outlay $0 0.00% $0 0.00% $0 0.00% Cooperative Funding $0 0.00% $0 0.00% $0 0.00% Debt Services $0 0.00% $0 0.00% $0 0.00% Reserves $0 0.00% $0 0.00% $0 0.00% Total $101, % $92, % $78, % FTE Full-Time Equivalent Positions FTE FTE FTE SJRWMD Fiscal Year Work Plan and Budget 171

178 Work Plan and Budget by Program Program Name: Operations and Maintenance Program Support - Operations and Maintenance Support Description: Operations and Maintenance Support includes administrative and project management support for all initiatives and projects within the Division of Operations and Land Resources. Changes & Trends: The Operation and Maintenance Support program's budget for FY is projected to have a 10.6% increase over the FY funding level. The majority of the increase is from salaries and benefits ($55,458) due an internal transfer of 2 FTEs from the Executive Direction program. Long-term Plan Linkages: None Division: Operations and Land Resources Program Manager: Robert Christianson (386) Core Mission Water Supply Water Quality Natural System Flood Protection X X X X 172 SJRWMD Fiscal Year Work Plan and Budget

179 Work Plan and Budget by Program Operations and Maintenance Support Level 5 Project or Program OMSPT Operations and Maintenance Support $569,221 Estimated Start: 10/01/2013 Estimated Completion: 09/30/2014 Project Manager: Elwin Boynton (386) Description: Provides administrative and project management support for all programs and projects within the Division of Operations and Land Resources. Justification: This program includes payroll and associated costs for administrative staff in the Division of Operations and Land Resources including, materials, travel, and supplies. WBS Cost Account Description Cost Account Total Amount - Operations and Maintenance Support $569,221 Total WBS $569,221 Chart of Account Funding Source Object Code Total Amount Ad Valorem Regular Salaries & Wages $165, Ad Valorem Social Security $12, Ad Valorem Retirement $24, Ad Valorem Employees Group Insurance $10, Ad Valorem Regular Salaries & Wages $72, Ad Valorem Social Security $5, Ad Valorem Retirement $5, Ad Valorem Employees Group Insurance $12, Ad Valorem Regular Salaries & Wages $61, Ad Valorem Social Security $4, Ad Valorem Retirement $4, Ad Valorem Employees Group Insurance $6, Ad Valorem Travel and/or Training $10, Ad Valorem Office Support Supplies $6, Ad Valorem Office Furn/Equipment under $100 $ Ad Valorem Books & Technical Materials $ Ad Valorem Regular Salaries & Wages $71, Ad Valorem Social Security $5, Ad Valorem Retirement $4, Ad Valorem Employees Group Insurance $15, Ad Valorem Travel and/or Training $7, Ad Valorem Regular Salaries & Wages $50, Ad Valorem Social Security $3, Ad Valorem Retirement $3, Ad Valorem Employees Group Insurance $6,237 COA Total $569,221 SJRWMD Fiscal Year Work Plan and Budget 173

180 Work Plan and Budget by Program Budget - Operations and Maintenance Support Source of Funds Source Actuals $ % Amended $ % Adopted $ % District Sources $438, % $514, % $569, % Local Sources $0 0.00% $0 0.00% $0 0.00% State Sources $0 0.00% $0 0.00% $0 0.00% Federal Sources $0 0.00% $0 0.00% $0 0.00% Total Sources of Funds $438, % $514, % $569, % Designated Sources District Sources Ad Valorem $438,089 $514,603 $569,221 Use of Funds Classification $ % $ % $ % Salaries & Benefits $415, % $490, % $546, % Other Personal Services $0 0.00% $0 0.00% $0 0.00% Operating Expenses $22, % $24, % $23, % Capital Outlay $0 0.00% $0 0.00% $0 0.00% Cooperative Funding $0 0.00% $0 0.00% $0 0.00% Debt Services $0 0.00% $0 0.00% $0 0.00% Reserves $0 0.00% $0 0.00% $0 0.00% Total $438, % $514, % $569, % FTE Full-Time Equivalent Positions FTE FTE FTE SJRWMD Fiscal Year Work Plan and Budget

181 Work Plan and Budget by Program Program Name: Fleet Services - Fleet Services Description: Fleet Services is responsible for assisting staff in determining and meeting their vehicle and equipment needs, and providing efficient maintenance and repair services. The activity maintains a fleet of 238 vehicles and approximately 900 pieces of equipment to support all District initiatives and projects. All routine maintenance and repairs of vehicles and equipment are performed in-house. Major repair and refurbishment services and repairs to specialty equipment are contracted out. Changes & Trends: In FY , the District conducted a comprehensive assessment of marine, vehicle and heavy equipment needs to align with District staffing levels and strategic priorities. The assessment resulted in a 10% reduction in fleet vehicles and the disposal by surplus auction of 83 pieces of marine and/or heavy equipment. The Fleet program's FY budget will decrease by $1.17 million, a 25.8 reduction over amended budget. The majority of the reduction is in operating capital outlay ($1.07 million) due to fewer replacement vehicles and heavy equipment purchases in FY Long-term Plan Linkages: Five-Year Infrastructure Management, and Operations and Maintenance Plan Division: Operations and Land Resources Program Manager: Bruce Wolfred (386) Core Mission Water Supply Water Quality Natural System Flood Protection X X X X SJRWMD Fiscal Year Work Plan and Budget 175

182 Work Plan and Budget by Program Fleet Services Level 5 Project or Program FLEET Services Transportation & Equipment Management $3,366,484 Estimated Start: 10/01/2013 Estimated Completion: 09/30/2014 Project Manager: Bruce Wolfred (386) Description: This program is responsible for assisting staff in determining and meeting their vehicle and equipment needs and providing efficient maintenance and repair services. Justification: To provide for the transportation and equipment needs of District employees n support of their programs and projects. WBS Cost Account Description Cost Account Total Amount - General Program Costs $3,357,839 - FLEET Data Analysis $8,645 Total WBS $3,366,484 Chart of Account Funding Source Object Code Total Amount Ad Valorem Travel and/or Training $5, Ad Valorem Insurance & Bonds $100, Ad Valorem Regular Salaries & Wages $654, Ad Valorem Regular Salaries & Wages $6, Ad Valorem Overtime Wages $3, Ad Valorem On Call Wages $20, Ad Valorem Social Security $50, Ad Valorem Social Security $ Ad Valorem Retirement $48, Ad Valorem Retirement $ Ad Valorem Employees Group Insurance $179, Ad Valorem Employees Group Insurance $ Ad Valorem Travel and/or Training $2, Ad Valorem Rental/Lease of Vehicles $15, Ad Valorem Rental of Other Equipment $150, Ad Valorem Repair & Maint of Equipment $400, Ad Valorem Permits & Other Fees $3, Ad Valorem Office Furn/Equipment under $1,500 $ Ad Valorem Field, Facil, and Fleet Support $450,000 Supplies and Parts under $1, Ad Valorem Tires & Tubes $50, Ad Valorem Safety Supplies $2, Ad Valorem Motor Fuels & Lubricants $1,000, Ad Valorem Field, Facility and Fleet Tools $20,000 under $1, Ad Valorem Books & Technical Materials $2, Ad Valorem Field, Facility and Fleet Equipment $26,000 and Tools over $1, Ad Valorem Regular Salaries & Wages $15, Ad Valorem Social Security $1, Ad Valorem Retirement $1, Ad Valorem Employees Group Insurance $6, Ad Valorem Computer Technology Services $152,790 COA Total $3,366, SJRWMD Fiscal Year Work Plan and Budget

183 Budget - Fleet Services Work Plan and Budget by Program Source of Funds Source Actuals $ % Amended $ % Adopted $ % District Sources $0 0.00% $4,537, % $3,366, % Local Sources $0 0.00% $0 0.00% $0 0.00% State Sources $0 0.00% $0 0.00% $0 0.00% Federal Sources $0 0.00% $0 0.00% $0 0.00% Total Sources of Funds $0 0.00% $4,537, % $3,366, % Designated Sources District Sources Ad Valorem $0 $4,537,360 $3,366,484 Use of Funds Classification $ % $ % $ % Salaries & Benefits $0 0.00% $940, % $986, % Other Personal Services $0 0.00% $152, % $152, % Operating Expenses $0 0.00% $2,348, % $2,201, % Capital Outlay $0 0.00% $1,095, % $26, % Cooperative Funding $0 0.00% $0 0.00% $0 0.00% Debt Services $0 0.00% $0 0.00% $0 0.00% Reserves $0 0.00% $0 0.00% $0 0.00% Total $0 0.00% $4,537, % $3,366, % FTE Full-Time Equivalent Positions FTE FTE FTE SJRWMD Fiscal Year Work Plan and Budget 177

184 Work Plan and Budget by Program Program Name: Consumptive Use Permitting - Consumptive Use Permitting Description: This activity includes consumptive use permitting compliance and enforcement, and water shortage plan support and enforcement. All large water uses, except those exempt by statute or District rule, must be permitted under the CUP program. CUPs are issued for a finite duration and, upon expiration, must be renewed. Since 1991, all water users have been required to report their water use by using a water meter or an alternative method approved by the District. Changes & Trends: Consumptive Use Permitting program's FY budget will see a 24.3% increase. The increase is primarily in salaries and benefits as the program gains 10 FTEs. All of the new FTEs are from the ERP programs as a result of a shift in permitting workload between these two major regulatory programs. Long-term Plan Linkages: District Water Supply Plan Division: Regulatory Services Program Manager: Carl Larrabee (386) Core Mission Water Supply Water Quality Natural System Flood Protection X X X 178 SJRWMD Fiscal Year Work Plan and Budget

185 Work Plan and Budget by Program Consumptive Use Permitting Level 5 Project or Program CUP Consumptive Use Permitting $4,646,378 Estimated Start: 10/01/2013 Estimated Completion: 09/30/2014 Project Manager: Carl Larrabee NA Description: This program includes consumptive use permitting, water use compliance and enforcement, and water shortage plan support and enforcement. St. Johns River Water Management District (SJRWMD) began permitting consumptive uses of water in All uses of water except those exempt by statute or district rule, or are authorized by district rule are required to obtain a consumptive use permit (CUP). CUPs are issued for a finite duration and, upon expiration, must be renewed. Since 1991, water users have been required to report their water use by using a water meter or an alternative method approved by the district. There are currently approximately 3,000 active CUPS District-wide. Justification: This Program is mandated by Chapter 373, Florida Statutes, Part II. This Program ensures that water use in the district is reasonable, beneficial, and in the public interest. It also ensures that water conservation is utilized to the greatest extent that is economically, environmentally, and technically feasible. All of this maximizes the use of the water resources and pushes the need for relatively expensive alternative water supply projects into the future. WBS Cost Account Description Cost Account Total Amount - Water Use Permitting $492,405 - CUP-Admin activities $2,822,928 - CUP-Compliance/enforcement $1,247,282 - CUP-Regulatory assistance $83,763 Total WBS $4,646,378 Chart of Account Funding Source Object Code Total Amount Ad Valorem Regular Salaries & Wages $2,045, Ad Valorem Regular Salaries & Wages $955, Ad Valorem Social Security $156, Ad Valorem Social Security $73, Ad Valorem Retirement $149, Ad Valorem Retirement $67, Ad Valorem Employees Group Insurance $298, Ad Valorem Employees Group Insurance $150, Ad Valorem Consultant Services $259, Ad Valorem Data Collection & Analysis $50,000 Services Ad Valorem Travel and/or Training $63, Ad Valorem Legal Advertising & Public Notices $80, Ad Valorem Office Support Supplies $23, Ad Valorem Office Furn/Equipment under $3,000 $ Ad Valorem Field, Facil, and Fleet Support $11,000 Supplies and Parts under $1, Ad Valorem Safety Supplies $ Ad Valorem Field, Facility and Fleet Tools $2,000 under $1, Ad Valorem Regular Salaries & Wages $130, Ad Valorem Overtime Wages $ Ad Valorem Social Security $10, Ad Valorem Retirement $9,087 SJRWMD Fiscal Year Work Plan and Budget 179

186 Work Plan and Budget by Program Chart of Account Funding Source Object Code Total Amount Ad Valorem Employees Group Insurance $22, Ad Valorem Regular Salaries & Wages $67, Ad Valorem Social Security $5, Ad Valorem Retirement $4, Ad Valorem Employees Group Insurance $6,498 COA Total $4,646, SJRWMD Fiscal Year Work Plan and Budget

187 Budget - Consumptive Use Permitting Work Plan and Budget by Program Source of Funds Source Actuals $ % Amended $ % Adopted $ % District Sources $3,440, % $3,737, % $4,646, % Local Sources $10, % $0 0.00% $0 0.00% State Sources $0 0.00% $0 0.00% $0 0.00% Federal Sources $0 0.00% $0 0.00% $0 0.00% Total Sources of Funds $3,451, % $3,737, % $4,646, % Designated Sources District Sources Ad Valorem $3,440,682 $3,587,307 $4,646,378 Interest $0 $150,000 $0 Local Sources Local Sources-WMDs $10,745 $0 $0 Use of Funds Classification $ % $ % $ % Salaries & Benefits $3,128, % $3,117, % $4,154, % Other Personal Services $146, % $456, % $309, % Operating Expenses $176, % $163, % $182, % Capital Outlay $0 0.00% $0 0.00% $0 0.00% Cooperative Funding $0 0.00% $0 0.00% $0 0.00% Debt Services $0 0.00% $0 0.00% $0 0.00% Reserves $0 0.00% $0 0.00% $0 0.00% Total $3,451, % $3,737, % $4,646, % FTE Full-Time Equivalent Positions FTE FTE FTE SJRWMD Fiscal Year Work Plan and Budget 181

188 Work Plan and Budget by Program Program Name: Water Well Construction Permitting & Contractor Licensing - Water Well Construction Permitting and Contractor Licensing Description: The District issues licenses to water well contractors. Changes & Trends: Water Well Construction Permitting program's FY budget will decrease by 5.1%, which is solely attributed to a reduction in salaries and benefits. Long-term Plan Linkages: District Water Supply Plan Division: Regulatory Services Program Manager: Carl Larrabee (386) Core Mission Water Supply Water Quality Natural System Flood Protection X X 182 SJRWMD Fiscal Year Work Plan and Budget

189 Work Plan and Budget by Program Water Well Construction Permitting and Contractor Licensing Level 5 Project or Program WELLPER Water Well Construction Permitting and Contractor Licensing $223,756 Estimated Start: 10/01/2013 Estimated Completion: 09/30/2014 Project Manager: Carl Larrabee NA Description: This program was delegated to the St. Johns River Water Management District (SJRWMD) by the Department of Environmental Protection (DEP) in The District established construction standards and reporting requirements by rule to ensure that newly constructed water wells do not cause uncontrolled water flow or degrade water quality. SJRWMD issues licenses to water well contractors to ensure their understanding of the state and District water well rules. The District also issues water well construction permits and received and reviewed well completion reports for nearly 20,000 wells that fall below the District's well construction permitting threshold. Justification: Mandated by statute 373, Part III, and by the delegation of the water well construction program from the Florida Department of Environmental Protection (FDEP). This program assures that water wells are constructed to standards that will assure proper functioning to supply water and protect water resources. The program protects both consumers and the natural resource. Properly constructed wells prevent pollution from entering the ground water supply and saline groundwater from infiltrating fresh water aquifers. WBS Cost Account Description Cost Account Total Amount - WWC-Admin activities $223,756 Total WBS $223,756 Chart of Account Funding Source Object Code Total Amount Ad Valorem Regular Salaries & Wages $91, Ad Valorem Social Security $6, Ad Valorem Retirement $6, Ad Valorem Employees Group Insurance $16, Ad Valorem Regular Salaries & Wages $83, Ad Valorem Social Security $6, Ad Valorem Retirement $5, Ad Valorem Employees Group Insurance $6,656 COA Total $223,756 SJRWMD Fiscal Year Work Plan and Budget 183

190 Work Plan and Budget by Program Budget - Water Well Construction Permitting and Contractor Licensing Source of Funds Source Actuals $ % Amended $ % Adopted $ % District Sources $238, % $235, % $223, % Local Sources $0 0.00% $0 0.00% $0 0.00% State Sources $0 0.00% $0 0.00% $0 0.00% Federal Sources $0 0.00% $0 0.00% $0 0.00% Total Sources of Funds $238, % $235, % $223, % Designated Sources District Sources Ad Valorem $238,693 $235,825 $223,756 Use of Funds Classification $ % $ % $ % Salaries & Benefits $238, % $235, % $223, % Other Personal Services $0 0.00% $0 0.00% $0 0.00% Operating Expenses $0 0.00% $0 0.00% $0 0.00% Capital Outlay $0 0.00% $0 0.00% $0 0.00% Cooperative Funding $0 0.00% $0 0.00% $0 0.00% Debt Services $0 0.00% $0 0.00% $0 0.00% Reserves $0 0.00% $0 0.00% $0 0.00% Total $238, % $235, % $223, % FTE Full-Time Equivalent Positions FTE FTE FTE SJRWMD Fiscal Year Work Plan and Budget

191 Work Plan and Budget by Program Program Name: Environmental Resource & Surface Water Permitting - Environmental Resource and Surface Water Permitting Description: Environmental resource permitting (ERP) is a tool for managing the effects of land use changes on water quantity, water quality and wetland habitat. The activity includes permit application review, compliance activities, and rule development. Monitoring and research activities focusing on discharges of surface water from agricultural areas also fall under the activity. In addition, the program provides for collection of data on wetlands and completion of periodic assessments of wetland status and trends. Changes & Trends: Environmental Resource Permitting program's FY budget will see a 24% reduction. The reduction is primarily in salaries and benefits as the program will transfer 25.1 FTEs to the CUP and Regulatory Support programs. The reduction in the program's FTEs reflects a shift in permitting workload among regulatory programs. Long-term Plan Linkages: None Division: Regulatory Services Program Manager: Michelle Reiber (321) Core Mission Water Supply Water Quality Natural System Flood Protection X X X SJRWMD Fiscal Year Work Plan and Budget 185

192 Work Plan and Budget by Program Environmental Resource and Surface Water Permitting Level 5 Project or Program ERP Environmental Resource and Surface Water Permitting $5,788,491 Estimated Start: 10/01/2013 Estimated Completion: 09/30/2014 Project Manager: Michelle Reiber (321) Description: This ongoing project became effective in October 1995 as a result of a joint effort by all five Water Management Districts (WMDs) and the Department of Environmental Protection (DEP). Environmental Resource Permitting (ERP) replaced the management and storage of surface waters (MSSW), stormwater discharge, and wetland resource management (WRM) permitting programs. Wetland delineations conducted under the program follow a unified statewide methodology adopted in ERP is a tool for managing the effects of land use changes on water quantity and quality as well as wetland habitat. The program includes permit application review, compliance activities, outreach to the regulated public, monitoring and research activities that focus on discharges of surface water from agricultural areas, and collection of data on wetlands, and completion of periodic assessments of wetland status and trends. Justification: This program is mandated by Florida Statute (F.S.) 373 Part IV, which authorizes the governing board to require permits and conditions that are necessary to assure that the construction or alteration of water management systems will not be harmful to the water resources of the district. WBS Cost Account Description Cost Account Total Amount - ERP and Surface Water Permitting $131,344 - ERP-Admin activities $5,657,147 Total WBS $5,788,491 Chart of Account Funding Source Object Code Total Amount Ad Valorem Regular Salaries & Wages $3,780, Ad Valorem Overtime Wages $ Ad Valorem Social Security $289, Ad Valorem Retirement $273, Ad Valorem Employees Group Insurance $578, Ad Valorem Printing & Reproduction Services $ Ad Valorem Incentives, Awards, & Recognition $ Ad Valorem Legal Advertising & Public Notices $120, Ad Valorem Uniforms $4, Ad Valorem Regular Salaries & Wages $529, Ad Valorem Social Security $40, Ad Valorem Retirement $36, Ad Valorem Employees Group Insurance $57, Ad Valorem Regular Salaries & Wages $54, Ad Valorem Social Security $4, Ad Valorem Retirement $3, Ad Valorem Employees Group Insurance $7, Local Sources-Other Miscellaneous Contractual $6,719 Expenditures COA Total $5,788, SJRWMD Fiscal Year Work Plan and Budget

193 Budget - Environmental Resource and Surface Water Permitting Work Plan and Budget by Program Source of Funds Source Actuals $ % Amended $ % Adopted $ % District Sources $7,299, % $7,568, % $5,781, % Local Sources $32, % $45, % $6, % State Sources $0 0.00% $0 0.00% $0 0.00% Federal Sources $0 0.00% $0 0.00% $0 0.00% Total Sources of Funds $7,332, % $7,614, % $5,788, % Designated Sources District Sources Ad Valorem $7,299,368 $7,568,896 $5,781,772 Local Sources Local Sources-Other $32,754 $45,214 $6,719 Use of Funds Classification $ % $ % $ % Salaries & Benefits $7,128, % $7,325, % $5,657, % Other Personal Services $32, % $45, % $6, % Operating Expenses $171, % $243, % $124, % Capital Outlay $0 0.00% $0 0.00% $0 0.00% Cooperative Funding $0 0.00% $0 0.00% $0 0.00% Debt Services $0 0.00% $0 0.00% $0 0.00% Reserves $0 0.00% $0 0.00% $0 0.00% Total $7,332, % $7,614, % $5,788, % FTE Full-Time Equivalent Positions FTE FTE FTE SJRWMD Fiscal Year Work Plan and Budget 187

194 Work Plan and Budget by Program Program Name: Regulatory Program Support-Dept. Resource Management - Regulatory Support Description: This activity includes support for the regulatory activities. Changes & Trends: As part of internal reorganization, consolidation, and a shift in permitting workload, the Regulatory Support program will gain 11.5 FTEs in FY , which are primarily from the CUP and ERP programs. As a result of the additional FTEs, the program will eliminate its budget for Temporary Labor Services (-$750,000). Long-term Plan Linkages: None Division: Regulatory Services Program Manager: Margaret Daniels (386) Core Mission Water Supply Water Quality Natural System Flood Protection X X X X 188 SJRWMD Fiscal Year Work Plan and Budget

195 Work Plan and Budget by Program Regulatory Support Level 5 Project or Program REG Regulatory Systems Business Process Integration $11,000 Estimated Start: 10/01/2013 Estimated Completion: 09/30/2014 Project Manager: Marlise Viljoen (386) Description: This project will enhance the E-Reg and E-Permitting systems to support streamlining initiatives for the regulatory program, increase public transparency, and provide improved customer service. Justification: The regulatory and permitting systems are necessary for the effective and efficient operation of the regulatory program. WBS Cost Account Description Cost Account Total Amount - Regulatory Systems Business Process Integration $11,000 Total WBS $11,000 Chart of Account Funding Source Object Code Total Amount Ad Valorem Software Maintenance Services $11,000 COA Total $11,000 SJRWMD Fiscal Year Work Plan and Budget 189

196 Work Plan and Budget by Program REG Regulatory Support $3,434,710 Estimated Start: 10/01/2013 Estimated Completion: 09/30/2014 Project Manager: Margaret Daniels (386) Description: Regulatory Support provides integrated administrative support for the permitting activities of the district through the use of electronic permitting systems and document management. Justification: The permitting data and electronic documents necessary to support the permitting activities and decisions of the district are disseminated to district staff and the public upon request, and are readily available on the district's internet web site (via e-permitting). WBS Cost Account Description Cost Account Total Amount - Regulatory Support $1,187,579 - REG-Other admin activities $2,247,131 Total WBS $3,434,710 Chart of Account Funding Source Object Code Total Amount Ad Valorem Regular Salaries & Wages $499, Ad Valorem Social Security $38, Ad Valorem Retirement $34, Ad Valorem Employees Group Insurance $91, Ad Valorem Software Maintenance Services $263, Ad Valorem Repair & Maint of Equipment $7, Ad Valorem Regular Salaries & Wages $249, Ad Valorem Social Security $19, Ad Valorem Retirement $17, Ad Valorem Employees Group Insurance $64, Ad Valorem Postage &/or Courier Service $75, Ad Valorem Books & Technical Materials $20, Ad Valorem Subscriptions $108, Ad Valorem Regular Salaries & Wages $1,368, Ad Valorem Social Security $104, Ad Valorem Retirement $101, Ad Valorem Employees Group Insurance $321, Ad Valorem Freight Moving and Storage $50,000 COA Total $3,434, SJRWMD Fiscal Year Work Plan and Budget

197 Budget - Regulatory Support Work Plan and Budget by Program Source of Funds Source Actuals $ % Amended $ % Adopted $ % District Sources $2,289, % $3,429, % $3,445, % Local Sources $0 0.00% $0 0.00% $0 0.00% State Sources $0 0.00% $0 0.00% $0 0.00% Federal Sources $0 0.00% $0 0.00% $0 0.00% Total Sources of Funds $2,289, % $3,429, % $3,445, % Designated Sources District Sources Ad Valorem $2,289,732 $2,729,747 $3,445,710 Regulatory Permits $0 $700,000 $0 Use of Funds Classification $ % $ % $ % Salaries & Benefits $1,759, % $2,193, % $2,910, % Other Personal Services $344, % $1,024, % $274, % Operating Expenses $186, % $211, % $260, % Capital Outlay $0 0.00% $1, % $0 0.00% Cooperative Funding $0 0.00% $0 0.00% $0 0.00% Debt Services $0 0.00% $0 0.00% $0 0.00% Reserves $0 0.00% $0 0.00% $0 0.00% Total $2,289, % $3,429, % $3,445, % FTE Full-Time Equivalent Positions FTE FTE FTE SJRWMD Fiscal Year Work Plan and Budget 191

198 Work Plan and Budget by Program Program Name: Outreach - Public Information Description: This districtwide activity is responsible for informing the public about water resource issues, programs and projects as they relate to the District's core missions. The activity provides accurate and timely information through traditional media, such as newspapers, television and radio; social media, such as Facebook, Twitter, YouTube, Blogger; an electronic newsletter; and a comprehensive and dynamic website. One-on-one communication is a critical component with an emphasis on presentations to organizations, homeowner associations, and special interest and other stakeholder groups. Participating in community events, providing educational support to students and teachers, and directly assisting members of the public are all components of the activity. Changes & Trends: The District continues to maintain a robust outreach program that is focused on providing timely, accurate and consistent information about water resources and District programs and projects. Over the years, the District has sponsored comprehensive media campaigns on watering restrictions, stormwater pollution and water conservation; in-school (elementary and middle schools) education programs; and coordinated a volunteer program. The program has been streamlined and focused in recent years on outreach with stakeholders, the media and public. The Outreach District program's budget is to be reduced by 2.9%. The reduction is largely due to a $43,442 reduction in printing and reproduction services. Long-term Plan Linkages: None Division: Executive Director Program Manager: Malissa Dillon (386) Core Mission Water Supply Water Quality Natural System Flood Protection X X X X 192 SJRWMD Fiscal Year Work Plan and Budget

199 Work Plan and Budget by Program Public Information Level 5 Project or Program OUTREACH Outreach $1,074,091 Estimated Start: 10/01/2013 Estimated Completion: 09/30/2014 Project Manager: Malissa Dillon (386) Description: This program includes all public information and outreach, including websites, social media, coordination and communication with the media, public schools and stakeholder groups, and production and dissemination of informational materials. Outreach is primarily the responsibility of the Office of Communications and Intergovernmental Affairs and supports all other District divisions and offices. Justification: The major emphasis of this ongoing program will be to provide the public, stakeholders and media with water resource information as it relates to the District's programs, projects and core missions. WBS Cost Account Description Cost Account Total Amount - Outreach $1,074,091 Total WBS $1,074,091 Chart of Account Funding Source Object Code Total Amount Ad Valorem Regular Salaries & Wages $136, Ad Valorem Social Security $10, Ad Valorem Retirement $9, Ad Valorem Employees Group Insurance $30, Ad Valorem Regular Salaries & Wages $566, Ad Valorem Social Security $43, Ad Valorem Retirement $39, Ad Valorem Employees Group Insurance $84, Ad Valorem Consultant Services $25, Ad Valorem Photography & Processing Services $ Ad Valorem Travel and/or Training $5, Ad Valorem Printing & Reproduction Services $31, Ad Valorem Promotional Activities $5, Ad Valorem Meeting Resources $ Ad Valorem Office Support Supplies $1, Ad Valorem Office Furn/Equipment under $314 $ Ad Valorem Books & Technical Materials $ Ad Valorem Subscriptions $1, Ad Valorem Computer Technology Services $34, Ad Valorem Software Maintenance Services $ Ad Valorem Regular Salaries & Wages $33, Ad Valorem Social Security $2, Ad Valorem Retirement $2, Ad Valorem Employees Group Insurance $10,546 COA Total $1,074,091 SJRWMD Fiscal Year Work Plan and Budget 193

200 Work Plan and Budget by Program Budget - Public Information Source of Funds Source Actuals $ % Amended $ % Adopted $ % District Sources $935, % $1,106, % $1,074, % Local Sources $0 0.00% $0 0.00% $0 0.00% State Sources $0 0.00% $0 0.00% $0 0.00% Federal Sources $0 0.00% $0 0.00% $0 0.00% Total Sources of Funds $935, % $1,106, % $1,074, % Designated Sources District Sources Ad Valorem $935,412 $1,086,009 $1,074,091 Interest $0 $20,000 $0 Use of Funds Classification $ % $ % $ % Salaries & Benefits $891, % $939, % $968, % Other Personal Services $6, % $64, % $60, % Operating Expenses $38, % $102, % $45, % Capital Outlay $0 0.00% $0 0.00% $0 0.00% Cooperative Funding $0 0.00% $0 0.00% $0 0.00% Debt Services $0 0.00% $0 0.00% $0 0.00% Reserves $0 0.00% $0 0.00% $0 0.00% Total $935, % $1,106, % $1,074, % FTE Full-Time Equivalent Positions FTE FTE FTE SJRWMD Fiscal Year Work Plan and Budget

201 Work Plan and Budget by Program Program Name: Executive Direction - Executive Direction Description: Executive Direction includes the Executive Office and provides support to the Governing Board. Changes & Trends: The Executive Direction program's overall budget for FY will decrease by 2.2%. The majority of the decrease is due to a reduction in Consultant Services (- $71,748). Long-term Plan Linkages: None. Division: Executive Director Program Manager: Elwin Boynton (386) Core Mission Water Supply Water Quality Natural System Flood Protection SJRWMD Fiscal Year Work Plan and Budget 195

202 Work Plan and Budget by Program Executive Direction Level 5 Project or Program EXEC Executive Direction $1,313,797 Estimated Start: 10/01/2013 Estimated Completion: 09/30/2014 Project Manager: Hans Tanzler (386) Description: Executive Directon includes the Executive Director, Assistant Executive Director, Chief of Staff, and administrative staff. The responsibilities of the Executive Office include directing the District's activities in support of the Governing Board, implementing Board policies, and directing overall staff operations and activities. The Governing Board sets policies for the District to manage and protect water and water related resources by maintaining a balance between meeting the needs of current and future water users while protecting the environment. Justification: Section , Florida Statute (F.S.), provides the authority for the Governing Board to employ an Executive Director and other personnel and assistants. Section , F.S., provides that the governing board of each water management district shall be composed of 9 members who shall reside within the district. Section , F.S., outlines the general powers and duties of the Governing Board. WBS Cost Account Description Cost Account Total Amount - Executive Direction $1,313,797 Total WBS $1,313,797 Chart of Account Funding Source Object Code Total Amount Ad Valorem Regular Salaries & Wages $342, Ad Valorem Overtime Wages $ Ad Valorem Social Security $26, Ad Valorem Retirement $56, Ad Valorem Employees Group Insurance $34, Ad Valorem Consultant Services $225, Ad Valorem Legislative Services $18, Ad Valorem Travel-Board & Authorized $25,000 Persons Ad Valorem Travel and/or Training $40, Ad Valorem Promotional Activities $ Ad Valorem Incentives, Awards, & Recognition $ Ad Valorem Meeting Resources $4, Ad Valorem Legal Advertising & Public Notices $8, Ad Valorem Office Support Supplies $1, Ad Valorem Office Furn/Equipment under $300 $ Ad Valorem Professional Certifications and $2,000 License Ad Valorem Professional Organizations $6, Ad Valorem Regular Salaries & Wages $135, Ad Valorem Social Security $10, Ad Valorem Retirement $17, Ad Valorem Employees Group Insurance $12, Ad Valorem Regular Salaries & Wages $72, Ad Valorem Social Security $5, Ad Valorem Retirement $5, Ad Valorem Employees Group Insurance $6, Ad Valorem Regular Salaries & Wages $195, Ad Valorem Social Security $14, SJRWMD Fiscal Year Work Plan and Budget

203 Work Plan and Budget by Program Chart of Account Funding Source Object Code Total Amount Ad Valorem Retirement $30, Ad Valorem Employees Group Insurance $16,057 COA Total $1,313,797 SJRWMD Fiscal Year Work Plan and Budget 197

204 Work Plan and Budget by Program Budget - Executive Direction Source of Funds Source Actuals $ % Amended $ % Adopted $ % District Sources $1,349, % $1,343, % $1,313, % Local Sources $0 0.00% $0 0.00% $0 0.00% State Sources $0 0.00% $0 0.00% $0 0.00% Federal Sources $0 0.00% $0 0.00% $0 0.00% Total Sources of Funds $1,349, % $1,343, % $1,313, % Designated Sources District Sources Ad Valorem $1,349,193 $1,343,425 $1,313,797 Use of Funds Classification $ % $ % $ % Salaries & Benefits $1,260, % $933, % $982, % Other Personal Services $32, % $314, % $243, % Operating Expenses $56, % $95, % $87, % Capital Outlay $0 0.00% $0 0.00% $0 0.00% Cooperative Funding $0 0.00% $0 0.00% $0 0.00% Debt Services $0 0.00% $0 0.00% $0 0.00% Reserves $0 0.00% $0 0.00% $0 0.00% Total $1,349, % $1,343, % $1,313, % FTE Full-Time Equivalent Positions FTE FTE FTE SJRWMD Fiscal Year Work Plan and Budget

205 Work Plan and Budget by Program Program Name: General Counsel - General Counsel Description: The General Counsel represents the District in all legal matters, with the exception of real property transactions that are handled by retained real estate counsel. Legal services are delivered by providing advice to the Governing Board and District staff and by representing the District before the Florida Division of Administrative Hearings and in state and federal courts. Changes & Trends: None Long-term Plan Linkages: None Division: Executive Director Program Manager: William Congdon (386) Core Mission Water Supply Water Quality Natural System Flood Protection SJRWMD Fiscal Year Work Plan and Budget 199

206 Work Plan and Budget by Program General Counsel Level 5 Project or Program COUNSEL General Counsel $2,401,582 Estimated Start: 10/01/2013 Estimated Completion: 09/30/2014 Project Manager: William Congdon (386) Description: The Office of General Counsel represents the District in all legal matters, including rulemaking, regulatory permitting and compliance support, providing advice on legislation and District Policy, and handling personnel, property, and conflict matters. Most real property transactions are handled by retained real estate counsel. Legal services are delivered by providing advice to the Governing Board, staff, and by representing the District in administrative, state, and federal cases at both the trial and appellate levels. Justification: Section (5), F.S., authorizes the District to employ a legal staff and represent the District in all proceedings of an administrative or judicial nature and to assist in the administration of the provisions of Chapter 373. WBS Cost Account Description Cost Account Total Amount - General Counsel $2,401,582 Total WBS $2,401,582 Chart of Account Funding Source Object Code Total Amount Ad Valorem Regular Salaries & Wages $1,491, Ad Valorem Overtime Wages $1, Ad Valorem Social Security $114, Ad Valorem Retirement $123, Ad Valorem Employees Group Insurance $205, Ad Valorem Legal Services/Attorney's Fees $80, Ad Valorem Consultant Services $250, Ad Valorem Court Reporter & Transcription $20,000 Service Ad Valorem Travel and/or Training $15, Ad Valorem Repair & Maint of Equipment $ Ad Valorem Printing & Reproduction Services $2, Ad Valorem Legal Advertising & Public Notices $12, Ad Valorem Recording & Court Costs $35, Ad Valorem Office Support Supplies $1, Ad Valorem Office Furn/Equipment under $500 $ Ad Valorem Books & Technical Materials $13, Ad Valorem Computer Technology Services $33, Ad Valorem Software Maintenance Services $2,739 COA Total $2,401, SJRWMD Fiscal Year Work Plan and Budget

207 Budget - General Counsel Work Plan and Budget by Program Source of Funds Source Actuals $ % Amended $ % Adopted $ % District Sources $2,076, % $2,373, % $2,401, % Local Sources $0 0.00% $0 0.00% $0 0.00% State Sources $0 0.00% $0 0.00% $0 0.00% Federal Sources $0 0.00% $0 0.00% $0 0.00% Total Sources of Funds $2,076, % $2,373, % $2,401, % Designated Sources District Sources Ad Valorem $2,076,065 $2,373,853 $2,401,582 Use of Funds Classification $ % $ % $ % Salaries & Benefits $1,973, % $1,880, % $1,935, % Other Personal Services $71, % $389, % $385, % Operating Expenses $31, % $104, % $79, % Capital Outlay $0 0.00% $0 0.00% $0 0.00% Cooperative Funding $0 0.00% $0 0.00% $0 0.00% Debt Services $0 0.00% $0 0.00% $0 0.00% Reserves $0 0.00% $0 0.00% $0 0.00% Total $2,076, % $2,373, % $2,401, % FTE Full-Time Equivalent Positions FTE FTE FTE SJRWMD Fiscal Year Work Plan and Budget 201

208 Work Plan and Budget by Program Program Name: Inspector General - Inspector General Description: The Inspector General assists the Governing Board and management of the District in the effective discharge of responsibilities relating to District policies, internal controls, and senior management reporting practices. The Inspector General serves as an independent appraisal function within the District to examine and evaluate District activities. The Inspector General furnishes the District with analyses, appraisals, recommendations, counsel, and information concerning the activities reviewed. Additionally, the Inspector General provides a central point within the District for the coordination of activities that promote accountability, integrity, and efficiency. Changes & Trends: The Inspector General program's FY budget will see a 9.8% increase, which is primarily due to an increase in retirement benefits. Long-term Plan Linkages: None Division: Executive Director Program Manager: Tim Boyer (386) Core Mission Water Supply Water Quality Natural System Flood Protection 202 SJRWMD Fiscal Year Work Plan and Budget

209 Work Plan and Budget by Program Inspector General Level 5 Project or Program IG Inspector General $174,538 Estimated Start: 10/01/2013 Estimated Completion: 09/30/2014 Project Manager: Tim Boyer (386) Description: This program annually implements the Office of Inspector General's audit plan and performs duties assigned by the Governing Board. Justification: The Inspector General is mandated per ss (4)(b) and Section , Florida Statutes. The Office of Inspector General provides independent, objective review and conditions reporting to the District's Governing Board. WBS Cost Account Description Cost Account Total Amount - Inspector General $174,538 Total WBS $174,538 Chart of Account Funding Source Object Code Total Amount Ad Valorem Regular Salaries & Wages $123, Ad Valorem Social Security $9, Ad Valorem Retirement $22, Ad Valorem Employees Group Insurance $15, Ad Valorem Travel and/or Training $2, Ad Valorem Office Support Supplies $ Ad Valorem Books & Technical Materials $300 COA Total $174,538 SJRWMD Fiscal Year Work Plan and Budget 203

210 Work Plan and Budget by Program Budget - Inspector General Source of Funds Source Actuals $ % Amended $ % Adopted $ % District Sources $155, % $158, % $174, % Local Sources $0 0.00% $0 0.00% $0 0.00% State Sources $0 0.00% $0 0.00% $0 0.00% Federal Sources $0 0.00% $0 0.00% $0 0.00% Total Sources of Funds $155, % $158, % $174, % Designated Sources District Sources Ad Valorem $155,276 $158,918 $174,538 Use of Funds Classification $ % $ % $ % Salaries & Benefits $154, % $155, % $171, % Other Personal Services $0 0.00% $0 0.00% $0 0.00% Operating Expenses $ % $3, % $3, % Capital Outlay $0 0.00% $0 0.00% $0 0.00% Cooperative Funding $0 0.00% $0 0.00% $0 0.00% Debt Services $0 0.00% $0 0.00% $0 0.00% Reserves $0 0.00% $0 0.00% $0 0.00% Total $155, % $158, % $174, % FTE Full-Time Equivalent Positions FTE FTE FTE SJRWMD Fiscal Year Work Plan and Budget

211 Work Plan and Budget by Program Program Name: Administrative Support - Admin Financial Services Description: Administrative Support is under the Office of Financial Services. The program's responsibilities include processing payroll and vendor payments; maintaining the District's investment program and banking relationships; federal, state and local grants compliance; monitoring and billing; preparing financial statements; and providing a variety of financial reports and fiscal assistance to staff, the Governing Board, and various state and federal agencies. It also conducts districtwide budgeting and planning activities. Changes & Trends: Risk management activities were transferred from the Office of Human Resources to the Office of Financial Services in FY Primarily due to this transfer, the Administrative Support program's overall budget will increase by 13% in FY Long-term Plan Linkages: None Division: Executive Director Program Manager: Michael Givens (376) Core Mission Water Supply Water Quality Natural System Flood Protection SJRWMD Fiscal Year Work Plan and Budget 205

212 Work Plan and Budget by Program Admin Financial Services Level 5 Project or Program ADMIN Administrative Support $2,848,007 Estimated Start: 10/01/2013 Estimated Completion: 09/30/2014 Project Manager: Michael Givens (376) Description: Financial Management's responsibilities include providing the public, the Governing Board, District staff and all District stakeholders with timely, accurate, and comprehensive information on the financial status of the District. Budget and Management Reporting is responsible for developing, maintaining, and monitoring an annual work plan and budget. It is also responsible for producing statutorily-mandated reports. Justification: Responsible for: grant accounting; compliance and reporting to state and federal agencies; custody and control of District's fixed assets; administering the external annual financial audit (including the Florida Single Audit Act); preparing the Comprehensive and Annual Financial Reports (CAFR. Section , F.S., outlines the water management districts' budget and hearing processes. Chapter 200, F.S. provides the determination of Millage. The water management districts are authorized to assess property taxes and with this authority, the districts must comply with the Truth- In-Millage (TRIM) statutes (S , F.S.). Other reports the water management districts are required to submit in a timely manner are outlined in the Section 373, F.S. WBS Cost Account Description Cost Account Total Amount - Administrative Support $1,022,730 - Financial Management $1,176,355 - Budget and Management Reporting $648,922 Total WBS $2,848,007 Chart of Account Funding Source Object Code Total Amount Ad Valorem Regular Salaries & Wages $143, Ad Valorem Regular Salaries & Wages $754, Ad Valorem Regular Salaries & Wages $421, Ad Valorem Social Security $10, Ad Valorem Social Security $57, Ad Valorem Social Security $32, Ad Valorem Retirement $24, Ad Valorem Retirement $52, Ad Valorem Retirement $33, Ad Valorem Employees Group Insurance $27, Ad Valorem Employees Group Insurance $144, Ad Valorem Employees Group Insurance $79, Ad Valorem Consultant Services $20, Ad Valorem Auditing & Accounting Services $75, Ad Valorem Travel and/or Training $19, Ad Valorem Insurance & Bonds $425, Ad Valorem Incentives, Awards, & Recognition $1, Ad Valorem Legal Advertising & Public Notices $20, Ad Valorem Office Support Supplies $100, Ad Valorem Computer Supplies $1, Ad Valorem Office Furn/Equipment under $1,000 $ Ad Valorem Field, Facil, and Fleet Support $500 Supplies and Parts under $1, Ad Valorem Uniforms $ Ad Valorem Safety Supplies $ SJRWMD Fiscal Year Work Plan and Budget

213 Work Plan and Budget by Program Chart of Account Funding Source Object Code Total Amount Ad Valorem Stores Over/Under Adjustments $1,000 (Financial Services Use Only) Ad Valorem Dormant Materials (Financial $5,000 Services Use Only) Ad Valorem Books & Technical Materials $ Ad Valorem Subscriptions $ Ad Valorem Professional Organizations $1, Ad Valorem Regular Salaries & Wages $50, Ad Valorem Social Security $3, Ad Valorem Retirement $3, Ad Valorem Employees Group Insurance $12, Ad Valorem Consultant Services $14, Ad Valorem Regular Salaries & Wages $22, Ad Valorem Social Security $1, Ad Valorem Retirement $1, Ad Valorem Employees Group Insurance $10, Ad Valorem Regular Salaries & Wages $69, Ad Valorem Social Security $5, Ad Valorem Retirement $4, Ad Valorem Employees Group Insurance $6, Ad Valorem Computer Technology Services $25, Ad Valorem Software Maintenance Services $63, Ad Valorem Repair & Maint of Equipment $2, Ad Valorem Regular Salaries & Wages $53, Ad Valorem Social Security $4, Ad Valorem Retirement $3, Ad Valorem Employees Group Insurance $ Ad Valorem Regular Salaries & Wages $15, Ad Valorem Social Security $1, Ad Valorem Retirement $1, Ad Valorem Employees Group Insurance $14,931 COA Total $2,848,007 SJRWMD Fiscal Year Work Plan and Budget 207

214 Work Plan and Budget by Program Budget - Admin Financial Services Source of Funds Source Actuals $ % Amended $ % Adopted $ % District Sources $1,967, % $2,521, % $2,848, % Local Sources $0 0.00% $0 0.00% $0 0.00% State Sources $0 0.00% $0 0.00% $0 0.00% Federal Sources $0 0.00% $0 0.00% $0 0.00% Total Sources of Funds $1,967, % $2,521, % $2,848, % Designated Sources District Sources Ad Valorem $1,967,791 $2,487,873 $2,848,007 Interest $0 $4,326 $0 Other District Sources $0 $28,900 $0 Use of Funds Classification $ % $ % $ % Salaries & Benefits $1,852, % $2,026, % $2,070, % Other Personal Services $83, % $264, % $197, % Operating Expenses $32, % $227, % $579, % Capital Outlay $0 0.00% $1, % $0 0.00% Cooperative Funding $0 0.00% $0 0.00% $0 0.00% Debt Services $0 0.00% $0 0.00% $0 0.00% Reserves $0 0.00% $0 0.00% $0 0.00% Total $1,967, % $2,521, % $2,848, % FTE Full-Time Equivalent Positions FTE FTE FTE SJRWMD Fiscal Year Work Plan and Budget

215 Work Plan and Budget by Program Program Name: Fleet Services - Fleet Services for Transportation and Equipment Management Description: N/A Changes & Trends: Based on direction from the Department of Environmental Protection and the Governor's office, the water management districts created a new program in 3.0 Operation and Maintenance of Lands and Works to replace this program beginning in Long-term Plan Linkages: N/A Division: Operations and Land Resources Program Manager: Bruce Wolfred (386) Core Mission Water Supply Water Quality Natural System Flood Protection SJRWMD Fiscal Year Work Plan and Budget 209

216 Work Plan and Budget by Program Fleet Services for Transportation and Equipment Management Level 5 Project or Program Budget - Fleet Services for Transportation and Equipment Management Source of Funds Source Actuals $ % Amended $ % Adopted $ % District Sources $2,898, % $0 0.00% $0 0.00% Local Sources $0 0.00% $0 0.00% $0 0.00% State Sources $0 0.00% $0 0.00% $0 0.00% Federal Sources $0 0.00% $0 0.00% $0 0.00% Total Sources of Funds $2,898, % $0 0.00% $0 0.00% Designated Sources District Sources Ad Valorem $2,885,670 $0 $0 Land Management Revenue $13,290 $0 $0 Use of Funds Classification $ % $ % $ % Salaries & Benefits $939, % $0 0.00% $0 0.00% Other Personal Services $0 0.00% $0 0.00% $0 0.00% Operating Expenses $1,903, % $0 0.00% $0 0.00% Capital Outlay $55, % $0 0.00% $0 0.00% Cooperative Funding $0 0.00% $0 0.00% $0 0.00% Debt Services $0 0.00% $0 0.00% $0 0.00% Reserves $0 0.00% $0 0.00% $0 0.00% Total $2,898, % $0 0.00% $0 0.00% FTE Full-Time Equivalent Positions FTE FTE FTE SJRWMD Fiscal Year Work Plan and Budget

217 Work Plan and Budget by Program Program Name: Procurement / Contract Administration - ADMIN Procurement Management Description: This program is responsible for ensuring the purchase of the best value in goods and services to meet the District's needs. Changes & Trends: In FY , six FTEs were reassigned from this program to other divisions to directly assist division staff with procurement activities. As a result of this change, the Procurement program budget in FY will see a 44.9% reduction, which is primarily in salaries and benefits (-$467,526). Long-term Plan Linkages: None Division: Executive Director Program Manager: Debbie Stratton (386) Core Mission Water Supply Water Quality Natural System Flood Protection SJRWMD Fiscal Year Work Plan and Budget 211

218 Work Plan and Budget by Program ADMIN Procurement Management Level 5 Project or Program PROCURE Procurement / Contract Administration $584,955 Estimated Start: 10/01/2013 Estimated Completion: 09/30/2014 Project Manager: Debbie Stratton (386) Description: Insure adherence with all state, federal, and District legal requirements regulating the procurement of commodities and services, as well as insuring the proper expenditure and contract management of funds to assure the best value in commodity and services purchases. Justification: To insure the purchase of the best value in goods and services to meet the needs of the District. To promote fair and open competition in the District's procurement processes. WBS Cost Account Description Cost Account Total Amount - Procurement / Contract Administration $584,955 Total WBS $584,955 Chart of Account Funding Source Object Code Total Amount Ad Valorem Regular Salaries & Wages $387, Ad Valorem Social Security $29, Ad Valorem Retirement $30, Ad Valorem Employees Group Insurance $70, Ad Valorem Promotional Activities $4, Ad Valorem Legal Advertising & Public Notices $1, Ad Valorem Regular Salaries & Wages $42, Ad Valorem Social Security $3, Ad Valorem Retirement $2, Ad Valorem Employees Group Insurance $12,051 COA Total $584, SJRWMD Fiscal Year Work Plan and Budget

219 Budget - ADMIN Procurement Management Work Plan and Budget by Program Source of Funds Source Actuals $ % Amended $ % Adopted $ % District Sources $1,203, % $1,061, % $584, % Local Sources $0 0.00% $0 0.00% $0 0.00% State Sources $0 0.00% $0 0.00% $0 0.00% Federal Sources $0 0.00% $0 0.00% $0 0.00% Total Sources of Funds $1,203, % $1,061, % $584, % Designated Sources District Sources Ad Valorem $1,203,749 $1,052,631 $584,955 Other District Sources $0 $9,300 $0 Use of Funds Classification $ % $ % $ % Salaries & Benefits $1,124, % $1,046, % $579, % Other Personal Services $0 0.00% $0 0.00% $0 0.00% Operating Expenses $79, % $14, % $5, % Capital Outlay $0 0.00% $0 0.00% $0 0.00% Cooperative Funding $0 0.00% $0 0.00% $0 0.00% Debt Services $0 0.00% $0 0.00% $0 0.00% Reserves $0 0.00% $0 0.00% $0 0.00% Total $1,203, % $1,061, % $584, % FTE Full-Time Equivalent Positions FTE FTE FTE SJRWMD Fiscal Year Work Plan and Budget 213

220 Work Plan and Budget by Program Program Name: Human Resources - Human Resources Description: Human Resources is responsible for providing ongoing support services for the District in a wide variety of personnel-related areas. These areas include staff recruitment and selection; benefits development and administration; wellness program development and implementation; employee relations activities; compensation plan development and administration; training and educational opportunities; and risk management activities. Changes & Trends: Risk management activities were transferred from the Office of Human Resources to the Office of Financial Services in FY Long-term Plan Linkages: None The Human Resources program adopted budget will be $14.6% higher than the FY Amended Budget. The majority of the increase is in the area of salaries and benefits. In the adopted budget, the planned salary increases under Pay for Performance ($773,998) is budgeted under this program. When the new fiscal years starts, the budgeted salary increases will be transferred out to individual programs. When this transfer take places, the Human Resources program budget will actually be lower than the FY Amended Budget. Division: Executive Director Program Manager: Robin Hudson (386) Core Mission Water Supply Water Quality Natural System Flood Protection 214 SJRWMD Fiscal Year Work Plan and Budget

221 Work Plan and Budget by Program Human Resources Level 5 Project or Program HR Human Resources $2,630,675 Estimated Start: 10/01/2013 Estimated Completion: 09/30/2014 Project Manager: Robin Hudson (386) Description: The Office of Human Resources (HR) is responsible for providing ongoing support services for the District in a wide variety of personnel related areas. These areas include: staff recruitment and selection, benefits development and administration, employee relations activities, compensation plan development and administration, training and education opportunities, and risk management activities. Justification: This program supports the Office of Human Resources. WBS Cost Account Description Cost Account Total Amount - Administration $1,978,175 - Compensation and Classification $102,000 - Employee Benefits $331,000 - Recruiting and Placement $32,000 - Training Services $120,000 - Wellness Program $67,500 Total WBS $2,630,675 Chart of Account Funding Source Object Code Total Amount Ad Valorem Regular Salaries & Wages $477, Ad Valorem Terminated Leave $100, Ad Valorem Pay for Performance $779, Ad Valorem Overtime Wages $ Ad Valorem Social Security $36, Ad Valorem Retirement $54, Ad Valorem Employees Group Insurance $68, Ad Valorem Retiree Group Insurance $86,000 Supplement Ad Valorem Employee Health Savings/Flexible $200,000 Spending Account Ad Valorem Budgeted Fringe Benefits $119, Ad Valorem Unemployment Compensation $75, Ad Valorem Legal Services/Attorney's Fees $10, Ad Valorem Health and Wellness $3, Ad Valorem Health and Wellness $15, Ad Valorem Consultant Services $50, Ad Valorem Consultant Services $45, Ad Valorem Consultant Services $3, Ad Valorem Consultant Services $30, Ad Valorem Training Services $60, Ad Valorem Court Reporter & Transcription $500 Service Ad Valorem Janitorial Services $15, Ad Valorem Travel and/or Training $5, Ad Valorem Moving Expenses $9, Ad Valorem Repair & Maint of Equipment $6, Ad Valorem Incentives, Awards, & Recognition $17, Ad Valorem Meeting Resources $3,000 SJRWMD Fiscal Year Work Plan and Budget 215

222 Work Plan and Budget by Program Chart of Account Funding Source Object Code Total Amount Ad Valorem Legal Advertising & Public Notices $15, Ad Valorem Permits & Other Fees $2, Ad Valorem Office Support Supplies $2, Ad Valorem Field, Facil, and Fleet Support $1,500 Supplies and Parts under $1, Ad Valorem Books & Technical Materials $2, Ad Valorem Subscriptions $ Ad Valorem Educational Reimbursements $40, Ad Valorem Professional Certifications and $20,000 License Ad Valorem Regular Salaries & Wages $105, Ad Valorem Social Security $8, Ad Valorem Retirement $7, Ad Valorem Employees Group Insurance $22, Ad Valorem Computer Technology Services $53, Ad Valorem Software Maintenance Services $29, Ad Valorem Regular Salaries & Wages $31, Ad Valorem Social Security $2, Ad Valorem Retirement $2, Ad Valorem Employees Group Insurance $14,997 COA Total $2,630, SJRWMD Fiscal Year Work Plan and Budget

223 Budget - Human Resources Work Plan and Budget by Program Source of Funds Source Actuals $ % Amended $ % Adopted $ % District Sources $2,160, % $2,296, % $2,630, % Local Sources $0 0.00% $0 0.00% $0 0.00% State Sources $0 0.00% $0 0.00% $0 0.00% Federal Sources $0 0.00% $0 0.00% $0 0.00% Total Sources of Funds $2,160, % $2,296, % $2,630, % Designated Sources District Sources Ad Valorem $2,114,219 $2,234,412 $2,630,675 Other District Sources $46,382 $61,800 $0 Use of Funds Classification $ % $ % $ % Salaries & Benefits $1,389, % $1,177, % $2,192, % Other Personal Services $224, % $524, % $314, % Operating Expenses $547, % $594, % $123, % Capital Outlay $0 0.00% $0 0.00% $0 0.00% Cooperative Funding $0 0.00% $0 0.00% $0 0.00% Debt Services $0 0.00% $0 0.00% $0 0.00% Reserves $0 0.00% $0 0.00% $0 0.00% Total $2,160, % $2,296, % $2,630, % FTE Full-Time Equivalent Positions FTE FTE FTE SJRWMD Fiscal Year Work Plan and Budget 217

224 Work Plan and Budget by Program Program Name: Communication - Communications Telecommunications Description: The Communication (Telecommunications) program provides District staff with facility telephones, cellular telephones, and data lines, including service for facsimile machines and pagers. Changes & Trends: The Telecommunications program budget will decrease by 5.8% in FY due to expected reductions in Cellular Telephone usages (-$193,047) and the landline services - ($105,468). Long-term Plan Linkages: Information Resources Five Quarter Technology Plan Division: Information Technology Program Manager: Kevin Brown (386) Core Mission Water Supply Water Quality Natural System Flood Protection X 218 SJRWMD Fiscal Year Work Plan and Budget

225 Work Plan and Budget by Program Communications Telecommunications Level 5 Project or Program TELECOMM Telecommunications $1,026,003 Estimated Start: 10/01/2013 Estimated Completion: 09/30/2014 Project Manager: Kevin Brown (386) Description: This program provides voice and data communications for agency staff members and systems. Justification: To provide reliable and cost effective communication services to District staff. WBS Cost Account Description Cost Account Total Amount - Telecommunications $1,026,003 Total WBS $1,026,003 Chart of Account Funding Source Object Code Total Amount Ad Valorem Cellular Telephones $ Ad Valorem Regular Salaries & Wages $141, Ad Valorem Social Security $10, Ad Valorem Retirement $9, Ad Valorem Employees Group Insurance $26, Ad Valorem Computer Technology Services $15, Ad Valorem Telephone & Communications $430, Ad Valorem Cellular Telephones $250, Ad Valorem Other Utilities $3, Ad Valorem Repair & Maint of Equipment $36, Ad Valorem Computer Hardware over $1000 $100, Land Management Revenue Cellular Telephones $1,650 COA Total $1,026,003 SJRWMD Fiscal Year Work Plan and Budget 219

226 Work Plan and Budget by Program Budget - Communications Telecommunications Source of Funds Source Actuals $ % Amended $ % Adopted $ % District Sources $1,259, % $1,088, % $1,026, % Local Sources $0 0.00% $0 0.00% $0 0.00% State Sources $0 0.00% $0 0.00% $0 0.00% Federal Sources $0 0.00% $0 0.00% $0 0.00% Total Sources of Funds $1,259, % $1,088, % $1,026, % Designated Sources District Sources Ad Valorem $1,259,382 $1,088,134 $1,024,353 Land Management Revenue $549 $650 $1,650 Use of Funds Classification $ % $ % $ % Salaries & Benefits $78, % $107, % $188, % Other Personal Services $0 0.00% $0 0.00% $15, % Operating Expenses $923, % $981, % $722, % Capital Outlay $257, % $0 0.00% $100, % Cooperative Funding $0 0.00% $0 0.00% $0 0.00% Debt Services $0 0.00% $0 0.00% $0 0.00% Reserves $0 0.00% $0 0.00% $0 0.00% Total $1,259, % $1,088, % $1,026, % FTE Full-Time Equivalent Positions FTE FTE FTE SJRWMD Fiscal Year Work Plan and Budget

227 Work Plan and Budget by Program Program Name: Technology and Information Services - Technology and Information Services Description: The Technology and Information Services program provides for the management and support of the District's information systems and computing infrastructure. The information systems include applications that store, process, and analyze collected data. Software development, code maintenance, and user support for the District's regulatory, business, and scientific applications are key components of the program. Software development includes the creation of applications that are integrated with a Web-enabled GIS. The computing infrastructure includes the desktop environment, and communication resources, including the network, enterprise databases, desktop and notebook computers, multifunction printing devices, personal digital assistants, wireless communications, high-volume data storage devices, sophisticated computing resources, and peripheral hardware. This sub-activity plays a critical leadership role in establishing standards, providing secure access to resources, and leading the development and implementation of new technology at the District. Changes & Trends: The District's Strategic Plan identified innovative technology solutions as a strategic priority, with the following strategies for implementation: improve access to District records, optimize regulatory applications and database systems and support scientific decision-making. In comparison to FY Amended Budget, the Information Technology program budget for FY will have a $1.46 million or 27% reduction. The majority of the reduction is in the area of contracted services, which is reduced by $52%. The reduction is primarily due to a new budgeting practice that now directly charges end user programs for the goods and services they receive that were previously charged to this program. Similarly, the program's salaries and benefits budget is reduced by 15.5% as the program directly charges some of their FTEs to individual programs that directly benefit from the use these FTEs instead of budgeting these FTEs under the Information Technology program. Long-term Plan Linkages: Information Resources Five Quarter Technology Plan Division: Information Technology Program Manager: Kevin Brown (386) Core Mission Water Supply Water Quality Natural System Flood Protection SJRWMD Fiscal Year Work Plan and Budget 221

228 Work Plan and Budget by Program Technology and Information Services Level 5 Project or Program IT Information Technology for General Program Support $3,936,931 Estimated Start: 10/01/2013 Estimated Completion: 09/30/2014 Project Manager: Kevin Brown (386) Description: General program support includes the procuring and development of computer systems hardware, applications, desktop workstations, network communications, commercial off the shelf software, enterprise databases, and wireless communication devices to sustain the district's operational efficiency mission. Justification: Support and maintenance of the district's computing resources and information systems is required to ensure the agency's efficient and effective operation. WBS Cost Account Description Cost Account Total Amount - General Program Costs $3,936,931 Total WBS $3,936,931 Chart of Account Funding Source Object Code Total Amount Ad Valorem Regular Salaries & Wages $1,674, Ad Valorem Overtime Wages $30, Ad Valorem On Call Wages $12, Ad Valorem Social Security $128, Ad Valorem Retirement $120, Ad Valorem Employees Group Insurance $278, Ad Valorem Consultant Services $10, Ad Valorem Computer Technology Services $241, Ad Valorem Software Maintenance Services $328, Ad Valorem Travel and/or Training $141, Ad Valorem Rental of Copiers/Multi Function $185,000 Printers Ad Valorem Repair & Maint of Equipment $77, Ad Valorem Office Support Supplies $2, Ad Valorem Computer Supplies $1, Ad Valorem Office Furn/Equipment under $2,000 $ Ad Valorem Computer Software $75, Ad Valorem Computer Hardware under $1000 $50, Ad Valorem Books & Technical Materials $ Ad Valorem Computer Hardware over $1000 $403, Ad Valorem Regular Salaries & Wages $125, Ad Valorem Social Security $9, Ad Valorem Retirement $22, Ad Valorem Employees Group Insurance $12, Local Sources-WMDs Consultant Services $5,000 COA Total $3,936, SJRWMD Fiscal Year Work Plan and Budget

229 Budget - Technology and Information Services Work Plan and Budget by Program Source of Funds Source Actuals $ % Amended $ % Adopted $ % District Sources $0 0.00% $5,388, % $3,931, % Local Sources $0 0.00% $5, % $5, % State Sources $0 0.00% $0 0.00% $0 0.00% Federal Sources $0 0.00% $0 0.00% $0 0.00% Total Sources of Funds $0 0.00% $5,393, % $3,936, % Designated Sources District Sources Ad Valorem $0 $4,855,605 $3,931,931 Interest $0 $532,500 $0 Local Sources Local Sources-WMDs $0 $5,000 $5,000 Use of Funds Classification $ % $ % $ % Salaries & Benefits $0 0.00% $2,856, % $2,414, % Other Personal Services $0 0.00% $1,218, % $584, % Operating Expenses $0 0.00% $899, % $534, % Capital Outlay $0 0.00% $419, % $403, % Cooperative Funding $0 0.00% $0 0.00% $0 0.00% Debt Services $0 0.00% $0 0.00% $0 0.00% Reserves $0 0.00% $0 0.00% $0 0.00% Total $0 0.00% $5,393, % $3,936, % FTE Full-Time Equivalent Positions FTE FTE FTE SJRWMD Fiscal Year Work Plan and Budget 223

230 Work Plan and Budget by Program Program Name: Computer Information Systems - Information Technology Description: N/A Changes & Trends: Based on direction from the Department of Environmental Protection and the Governor's office, the water management districts created a new program Information Technology program - to replace this program beginning in See Information Technology program for prior year budget related information. Long-term Plan Linkages: N/A Division: Information Technology Program Manager: Kevin Brown (386) Core Mission Water Supply Water Quality Natural System Flood Protection 224 SJRWMD Fiscal Year Work Plan and Budget

231 Information Technology Budget - Information Technology Level 5 Project or Program Work Plan and Budget by Program Source of Funds Source Actuals $ % Amended $ % Adopted $ % District Sources $6,736, % $0 0.00% $0 0.00% Local Sources $0 0.00% $0 0.00% $0 0.00% State Sources $0 0.00% $0 0.00% $0 0.00% Federal Sources $0 0.00% $0 0.00% $0 0.00% Total Sources of Funds $6,736, % $0 0.00% $0 0.00% Designated Sources District Sources Ad Valorem $6,736,910 $0 $0 Use of Funds Classification $ % $ % $ % Salaries & Benefits $3,019, % $0 0.00% $0 0.00% Other Personal Services $2,753, % $0 0.00% $0 0.00% Operating Expenses $596, % $0 0.00% $0 0.00% Capital Outlay $367, % $0 0.00% $0 0.00% Cooperative Funding $0 0.00% $0 0.00% $0 0.00% Debt Services $0 0.00% $0 0.00% $0 0.00% Reserves $0 0.00% $0 0.00% $0 0.00% Total $6,736, % $0 0.00% $0 0.00% FTE Full-Time Equivalent Positions FTE FTE FTE SJRWMD Fiscal Year Work Plan and Budget 225

232 Work Plan and Budget by Program Program Name: Property Appraisers & Tax Collectors Commissions - Property Appraisers and Tax Collectors Commissions Description: The Property Appraiser commissions are calculated by applying the proportion of District ad valorem taxes to the total taxes levied by each county for the preceding fiscal year against each county's Property Appraiser?s budget. The Tax Collector commissions are calculated as 3% of the amount of ad valorem property taxes collected and remitted on assessed valuation up to $50 million, and 2% on the balance. Changes & Trends: A $0.5 million decrease in the Property Appraisers and Tax Collectors Commissions program is due to the projected decreases in county property tax collection expenses in the coming fiscal year. Long-term Plan Linkages: None Division: Executive Director Program Manager: Michael Givens (376) Core Mission Water Supply Water Quality Natural System Flood Protection 226 SJRWMD Fiscal Year Work Plan and Budget

233 Work Plan and Budget by Program Property Appraisers and Tax Collectors Commissions Level 5 Project or Program TAXCOMM Property Appraisers and Tax Collectors Commissions $2,200,000 Estimated Start: 10/01/2013 Estimated Completion: 09/30/2014 Project Manager: Mary-Lou Pickles (386) Description: Commissions are paid to the Property Appraisers' and Tax Collectors' Offices of each county within the District for services rendered in the collection of ad valorem taxes on behalf of the District. Justification: Mandated by ss , Florida Statute WBS Cost Account Description Cost Account Total Amount - Property Appraisers and Tax Collectors Commissions $2,200,000 Total WBS $2,200,000 Chart of Account Funding Source Object Code Total Amount Ad Valorem Property Appr/Tax Coll Commissions $2,200,000 COA Total $2,200,000 SJRWMD Fiscal Year Work Plan and Budget 227

234 Work Plan and Budget by Program Budget - Property Appraisers and Tax Collectors Commissions Source of Funds Source Actuals $ % Amended $ % Adopted $ % District Sources $1,653, % $2,700, % $2,200, % Local Sources $0 0.00% $0 0.00% $0 0.00% State Sources $0 0.00% $0 0.00% $0 0.00% Federal Sources $0 0.00% $0 0.00% $0 0.00% Total Sources of Funds $1,653, % $2,700, % $2,200, % Designated Sources District Sources Ad Valorem $1,653,953 $2,700,000 $2,200,000 Use of Funds Classification $ % $ % $ % Salaries & Benefits $0 0.00% $0 0.00% $0 0.00% Other Personal Services $0 0.00% $0 0.00% $0 0.00% Operating Expenses $1,653, % $2,700, % $2,200, % Capital Outlay $0 0.00% $0 0.00% $0 0.00% Cooperative Funding $0 0.00% $0 0.00% $0 0.00% Debt Services $0 0.00% $0 0.00% $0 0.00% Reserves $0 0.00% $0 0.00% $0 0.00% Total $1,653, % $2,700, % $2,200, % FTE Full-Time Equivalent Positions FTE FTE FTE SJRWMD Fiscal Year Work Plan and Budget

235 Section VI View of Barber Bridge from the Riverside Café by J.R. Williams Linkages to Long-term Plans

236

237 Linkages to Long-term Plans Table of Contents Tables Figures Introduction District Strategic Plan Core Mission Areas of the Strategic Plan Strategic Priorities and Strategies by Core Mission Areas Water Resource Development Work Program Five-Year Capital Improvements Plan CIP Projects Summary Impact of O&M Costs Due to Capital Improvement Projects on Operating Budgets List of Capital Projects by EOG Program and Activity Table 17. Total estimated funding for current AWS and WRD projects through FY Table 18. Projected O&M expenditures due to planned capital improvement projects Table 19. Five-year capital improvement projects by activity Figure 20. District planning, implementation, and reporting framework Figure 21. Five-year projected expenditures for capital improvement projects Figure 22. Five-year total capital expenditures by program Figure 23. Five-year total capital project expenditures by funding source SJRWMD Fiscal Year Work Plan and Budget 231

238 Introduction As Figure 20 illustrates, the District s annul budgeting, implementation, and reporting processes are driven by the its strategic plan. The strategic planning process, conducted in the second quarter of each fiscal year, provides long-term policies and overall directions, strategic priorities, and implementation strategies. This section summarizes the status of the District Strategic Plan ( ) and two long-term plans, including Water Resource Development Work Program and Capital Improvements Plan. Figure 20. District planning, implementation, and reporting framework SJRWMD Fiscal Year Work Plan and Budget 232

239 Linkages to Long-term Plans District Strategic Plan All five water management districts are required to prepare either a five-year District Water Management Plan (DWMP), updating it every five years, or a Strategic Plan. The most recent update was completed in The DWMP provides long-range guidance for WMD activities and present a compilation of water resource information that forms the basis for water management. It further sets directions for the District s strategic plans, fiscal plans, and other planning efforts. Legislation adopted in 2005 authorizes each WMD to replace its DWMP with a Strategic Plan, which includes a five-year planning horizon that is updated annually. During Fiscal Year , the District s Governing Board began the process of developing the Strategic Plan April 2013 to October 2018, and adopted the strategic plan in April The Strategic Plan for 2013 to 2018 is a road map that guides the agency s work in the efficient and effective protection of our region s water resources. In addition, it identifies core mission areas, goals, strategic priorities, success indicators, milestones and deliverables for the District. This Strategic Plan is a result of a series of public workshops and collaborative strategic planning sessions, Governing Board guidance and a focus on ensuring consistency with the strategic planning approaches of the Florida Department of Economic Opportunity, Florida Department of Environmental Protection (DEP) and the four other water management districts. Core Mission Areas of the Strategic Plan Water supply To implement a regional strategy to provide sufficient water for users and the environment Water quality To protect and improve water quality within SJRWMD Natural systems To protect and improve natural systems within SJRWMD Flood protection To prevent increases in flooding and operate and maintain SJRWMD s regional flood control projects Strategic Priorities and Strategies by Core Mission Areas Water supply 1) Regional water supply planning Strategy #1: Complete a central Florida water supply plan, incorporating results of the Central Florida Water Initiative (CFWI). Strategy #2: Facilitate and continue progress on the North Florida Regional Water Supply Plan (NFRWSP). Strategy #3: Complete the District Water Supply Plan (DWSP). SJRWMD Fiscal Year Work Plan and Budget 233

240 2) Water conservation Strategy #1: Cooperatively fund water conservation and demand management projects. Strategy #2: Provide technical assistance to utilities and local governments on water conservation initiatives. Strategy #3: Maximize overall water efficiency to meet identified existing and future needs. Strategy #4: Assist agricultural operations in implementing water conservation measures and efficient irrigation practices. 3) Consumptive Use Permitting Strategy #1: Improve efficiencies in application process (E-Permitting). Strategy #2: Ensure efficient review of permit applications (E-Regulatory). Strategy #3: Implement the Consumptive Use Permitting Consistency Initiative (CUPcon). Strategy #4: Implement minimum flows and levels during review and evaluation of applications. Strategy #5: Continue compliance and enforcement activities. 4) Water resource and water supply development Strategy #1: Identify available water supplies and work with partners to implement water resource development projects. Strategy #2: Identify alternative water supply (AWS) sources through regional water supply planning. Strategy #3: Cooperatively fund regional AWS development projects. Water Quality and Natural Systems 1) Minimum flows and levels (MFLs) Strategy #1: Develop prevention and recovery strategies. Strategy #2: Submit an annual priority list and schedule, and adopt MFLs. Strategy #3: Cooperatively fund implementation of prevention and recovery strategies. 2) Water quality improvements and protection Strategy #1: Improve and protect water quality in the middle and lower St. Johns River basins. Strategy #2: Complete the Upper St. Johns River Basin restoration, continue adaptive management to meet water quality, environmental and flood protection goals, and provide public recreational opportunities where appropriate. Strategy #3: Operate the Lake Apopka North Shore Restoration Area (NSRA), adaptively manage Lake Apopka and the Upper Ocklawaha River Basin, and provide public recreational opportunities where appropriate. Strategy #4: Conduct status and trends analyses of water quality and environmental data. 3) Natural systems protection and restoration Strategy #1: Formulate, implement and promote science-based actions that will result in springs protection. Strategy #2: Manage sensitive lands for protection and enhancement of ecological value (land management enhancement). Strategy #3: Formulate, implement and support science-based actions that will rehabilitate the water quality and ecological habitat value of the Indian River Lagoon. Strategy #4: Implement and support projects that will rehabilitate impacted salt marsh systems in the Northern Coastal Basin. Strategy #5: Delineate and restore impacted wetland systems. SJRWMD Fiscal Year Work Plan and Budget 234

241 Linkages to Long-term Plans Strategy #6: Assist DEP in setting and re-evaluating Total Maximum Daily Loads (TMDLs) and Basin Management Action Plans to achieve TMDLs. Strategy #7: Add water quality capability to existing models from the St. Johns River Water Supply Impact Study (WSIS). 4) Land management Strategy #1: Continue operations and maintenance of SJRWMD-owned lands. Strategy #2: Maintain public recreational opportunities on SJRWMD-owned lands. 5) Environmental resource permitting Strategy #1: Improve efficiencies in application process (E-Permitting). Strategy #2: Ensure efficient review of permit applications (E-Regulatory). Strategy #3: Implement consistency in the ERP Program among the service centers. Strategy #4: Implement the statewide ERP rule (SWERP). Strategy #5: Continue compliance and enforcement activities. Flood Protection 1) Flood Control Strategy #1: Reduce flood risk and ensure reliable water control structure operation through levee/structure rehabilitation. Strategy #2: Provide flood protection to adjacent land interests in the Upper St. Johns River Basin. Strategy #3: Refine lake level management in Lake Apopka and the Upper Ocklawaha River Basin. Strategy #4: Continue operations and maintenance of water control structures and facilities. 2) Environmental resource permitting Strategy #1: Improve efficiencies in application process (E-Permitting). Strategy #2: Ensure efficient review of permit applications (E-Regulatory). Strategy #3: Implement consistency in the ERP Program among the service centers. Strategy #4: Continue compliance and enforcement activities. Mission Support 1) Technical assistance Strategy #1: Assist utilities in the preparation of public supply goal-based water conservation plans. Strategy #2: Assist local governments in the preparation of water supply facilities work plans. Strategy #3: Assist local governments in the preparation of comprehensive plan policies. Strategy #4: Provide technical assistance to local governments, other entities and legislatively established stakeholder groups. 2) Data collection, analysis and monitoring Strategy #1: Complete groundwater assessments already under way and identify future assessment efforts. Strategy #2: Complete groundwater modeling efforts. Strategy #3: Continue water quality, biologic, and hydrologic sampling and identify future sampling needs. Strategy #4: Develop tools for use in forecasting the impact of sea level rise on water supply, water quality and natural systems, and flood protection. SJRWMD Fiscal Year Work Plan and Budget 235

242 3) Outreach Strategy #1: Increase stakeholder involvement with water supply and water resource development efforts. Strategy #2: Ensure that SJRWMD information is readily and easily accessible to and by the public. Strategy #3: Continue to provide opportunities for public input. Strategy #4: Proactively communicate and distribute water resource information to the public and stakeholders. Strategy #5: Proactively communicate with the regulated public to identify and implement measures to improve regulatory programs 4) Emergency Management Strategy #1: Assist local governments and the Florida Division of Emergency Management in emergency response and recovery efforts. Strategy #2: Protect and effectively operate water control structures, facilities and assets. 5) Innovative technology solutions Strategy #1: Improve access to SJRWMD records. Strategy #2: Optimize regulatory applications and database systems. Strategy #3: Support scientific decision-making. 6) Management and administration Strategy #1: Prepare and implement a workforce development strategy. Strategy #2: Integrate project and portfolio management into the budgeting and strategic planning processes. Strategy #3: Modify financial reporting of fund balances to synchronize with budgeting and strategic planning. Strategy #4: Develop and monitor accounting controls that safeguard SJRWMD assets. Strategy #5: Develop a financially sustainable operating model. Strategy #6: Develop internal and external financial reporting processes. SJRWMD Fiscal Year Work Plan and Budget 236

243 Linkages to Long-term Plans Water Resource Development Work Program In compliance with the water supply planning provisions of Section , Florida Statutes (F.S.) (2012), the St. Johns River Water Management District (District) is finalizing the 2013 District Water Supply Plan (DWSP) for consideration by the District s Governing Board in Projections included in the DWSP indicate that alternative water supply (AWS) sources may need to be developed to meet future demands. Fresh groundwater alone may not meet all future water supply needs. The DWSP identifies water resource, water supply and AWS development projects that will provide sufficient water for the 20-year planning horizon to meet the water supply needs of existing and future reasonable-beneficial uses. The District developed the FY Water Resource Development Work Program (WRDWP) in accordance with the requirements of subparagraph (6)(a)4, F.S. (2012), and in association with the District s DWSP. The WRDWP describes the District s implementation strategy and funding plan for water resource, water supply and AWS development components of the DWSP. The WRDWP represents a snapshot in time of those projects currently under way or anticipated to begin within the next 5 years. Florida Statutes define water resource development as the formulation and implementation of regional water resource management strategies, including: The collection and evaluation of surface water and groundwater data Structural and nonstructural programs to protect and manage water resources The development of regional water resource implementation programs The construction, operation and maintenance of major public works facilities to provide for flood control, surface and underground water storage and groundwater recharge augmentation Related technical assistance to local governments and to government-owned and privately owned water utilities In 2013, in recognition of the continued importance of water resource, water supply and AWS development projects, the District established the Regional Water Supply Plans Development and Implementation Initiative that will focus on implementation of the projects identified in the WRDWP, as well as determine the projects to include in future WRDWP. In FY , the District budgeted $31.85 million for WRD and AWS projects. This includes $20.39 million for AWS projects and $11.46 for WRD projects. The WRDWP projects that five-year budget for all programs related to water supply, alternative water supply and water resource development is approximately $117.9 million through FY Table 17 on the next page provides detailed 5-year work program and funding projections during the planning period. SJRWMD Fiscal Year Work Plan and Budget 237

244 Table 17. Total estimated funding for current AWS and WRD projects through FY Table 4-2: Five-Year Work Program/Funding Projections Project Name Five-Year Work Program FY FY FY FY FY FY Abandoned Artesian Well Plugging Program 2.0; Subactivity (Water Supply Development Assistance) $ - $ 100,000 $ 100,000 $ 50,000 $ 50,000 $ 50,000 $ 350,000 AWS and WRD projects that support the Central Florida Water Initiative $ 950,000 $ 966,700 $ 700,000 $ 300,000 $ 5,225,000 $ 195,000 $ 8,336,700 AWS and WRD projects that support MFLs prevention and recovery $ 459,912 $ 6,247,888 $ 433,672 $ 450,000 $ 450,000 $ 450,000 $ 8,491,472 AWS and WRD projects that support the North Florida Water Initiative $ 8,540,267 $ 1,280,284 $ 2,805,800 $ 2,400,000 $ 12,200,000 $ 12,216,366 $ 39,442,717 AWS and WRD projects that support Springs Protection $ 1,916,113 $ 11,194,379 $ 4,100,000 $ 1,733,300 $ 325,000 $ 303,400 $ 19,572,192 AWS and WRD projects that support the Indian River Lagoon $ 2,956,366 $ 6,629,491 $ 5,700,000 $ 2,000,000 $ 2,000,000 $ 2,000,000 $ 21,285,857 AWS and WRD projects that support Upper St. Johns River Basin Restoration $ 6,580,000 $ 5,535,000 $ 2,652,868 $ 2,000,000 $ 2,000,000 $ 2,000,000 $ 20,767,868 Subtotal: $ 21,402,658 $ 31,853,742 $ 16,392,340 $ 8,883,300 $ 22,200,000 $ 17,164,766 $ 117,896,806 Water Conservation Program 1.0; Subactivity (Water Supply Planning) and Program 2.0; Subactivity (Water Supply Development Hydrologic and Water Quality Data Collection, Monitoring and Analysis Correlation to District Budget Program 2.0; Subactivity (Water Resource Development Projects) and Subactivity (Water Supply Development Assistance) Subtotal Assistance) $ 537,301 $ 333,000 $ 90,000 $ 90,000 $ 90,000 $ 90,000 $ 1,230,301 Program 1.0; Activity 1.2 (Research, Data Collection, Analysis and Monitoring) $ 7,601,614 $ 7,356,303 $ 7,400,000 $ 7,500,000 $ 7,500,000 $ 7,600,000 $ 44,957,917 Grand Total: $ 29,541,573 $ 39,643,045 $ 23,982,340 $ 16,523,300 $ 29,840,000 $ 24,904,766 $ 164,435,024 Funding Projections by Project Type FY FY FY FY FY FY Subtotal Alternative Water Supply $ 12,081,839 $ 20,388,742 $ 7,089,640 $ 4,883,300 $ 18,200,000 $ 13,164,766 $ 75,808,287 Water Resource Development $ 9,320,819 $ 11,465,000 $ 9,302,700 $ 4,000,000 $ 4,000,000 $ 4,000,000 $ 42,088,519 Notes: 1. FY and FY dollar amounts are based on the District's final adopted budgets 2. Dollar amounts for the remaining years are projections, subject to change $ 21,402,658 $ 31,853,742 $ 16,392,340 $ 8,883,300 $ 22,200,000 $ 17,164,766 $ 117,896,806 SJRWMD Fiscal Year Work Plan and Budget 238

245 Linkages to Long-term Plans Five-Year Capital Improvements Plan The Five-year Capital Improvements Plan (CIP) is prepared to meet the reporting requirements of Section (6)(a)3., Florida Statutes (F.S.). The format for the CIP was developed jointly by the Executive Office of the Governor (EOG), the Florida Department of Environmental Protection (DEP), and the five water management districts. The CIP presents projected revenues and expenditures for capital improvement projects for Fiscal Year (FY) through FY The CIP contains only those projects that will be owned and capitalized as fixed assets by the St. Johns River Water Management District (District). All capitalized fixed assets include expenditures for basic construction costs (permits, inspections, site development, etc.) and other project costs (land, surveys, existing facility acquisition, professional services, etc.). As directed by Section (6)(a)3., F.S., the CIP has been prepared in a manner comparable to the fixed capital outlay format set forth in Section , F.S. The format for this plan is drawn from the standard budget reporting format prescribed by the EOG. The EOG format requires capital improvement projects be budgeted in either of the two standard program categories. These two standard programs and associated activities and sub-activities are presented below: 2.0 Acquisition, Restoration, and Public Works 2.1 Land Acquisition 2.2 Water Source Development Water Resource Development Projects Water Supply Development Assistance Other Water Source Development Activities 2.3 Surface Water Projects 2.4 Other Cooperative Projects 2.5 Facilities Construction and Major Renovations 2.6 Other Acquisition and Restoration Activities 3.0 Operation and Maintenance of Lands and Works 3.1 Land Management 3.2 Works 3.3 Facilities 3.4 Invasive Plant Control 3.5 Other Operation and Maintenance Activities During the planning period, two District activities under program 2.0 Acquisition, Restoration, and Public Works are expected to have capital improvement projects, including 2.1 Land Acquisition and 2.3 Surface Water Projects. Activities under program 3.0 Operation and Maintenance of Lands and Works that are projected to have capital improvement projects will be 3.1 Land Management, 3.2 Works, and 3.3.Faclilities Management. SJRWMD Fiscal Year Work Plan and Budget 239

246 CIP Projects Summary The District proposes to spend $34.83 million on 18 projects/subprojects during the planning period from FY through FY Figure 21 shows the projected annual expenditures over the next five years. Figure 21. Five-year projected expenditures for capital improvement projects Total planned capital expenditures in FY are $12.41 million. In comparison, the actual expenditures for FY were $15.92 million. Significant changes in capital expenditures during the planning period are: The District will implement six multimillion-dollar capital projects, including Fellsmere Water Management Area and St. Johns Marsh Conservation Area Canal Plugs in the Upper St. Johns River Basin, Lake Apopka Habitat and Access Improvements in the lake Apopka Basin, Canal 1 (C-1) Rediversion Phase 2 and Wheeler Grove Stormwater Park in the Indian River Lagoon, and Rehabilitations of Major Water Control Structures. The District will not have any significant capital outlay for land acquisitions and no facilities construction budget during the planning period. The District will primarily use fund balances and ad valorem revenues to fund CIP projects. Among the activities and sub-activities that have capital expenditures, Surface Water Projects account for 91.2% of the total expenditures during the planning period. SJRWMD Fiscal Year Work Plan and Budget 240

247 Linkages to Long-term Plans Figure 22. Five-year total capital expenditures by program The District s capital improvement projects are funded primarily by District sources. Figure 23 shows that almost 95% of the total revenues during the planning period will come from District sources. Historically, state funding sources such as Florida Forever and the Ecosystem Management Trust Fund have provided most of the funding for the District s capital projects. Because of the uncertainties involved in the legislative appropriation processes, the District does not propose new state funding during the planning period. Figure 23. Five-year total capital project expenditures by funding source Although the future expenditures suggest a significant slowdown in construction related activities, it should be noted that not all construction activities that the District conducts are classified as CIP projects. Some notable projects such as Taylor Creek Reservoir will incur significant construction related expenses. However, it is classified as a cooperative project, instead of a CIP project, since the District does not own the property. Impact of Operating &Maintenance Costs Due to Capital Improvement Projects on Operating Budgets In general, capital improvement projects contribute to annual operating budget increases. Therefore, during the annual CIP planning and review process, project managers proposing capital improvement projects are required to project their initial operating and maintenance (O&M) costs and continuing O&M costs. The budget office then confirms funding availability and determines the fiscal impact on the District's operating budget. Unlike most local governments, the District s capital improvements projects generally do not have a significant fiscal impact on the District s current and future budgets as most are non-recurring. Additionally, the majority of the District s capital projects are not structural in nature and are not O&M cost intensive. The District uses the pay-as-you-go approach to fund all capital improvement projects and associated O&M costs and therefore, does not require long-term debt financing. The most likely funding sources for capital improvement projects related O&M costs, if recurring, are ad valorem revenues. Table 18 on the next page summarizes the projected fiscal impact of capital improvements projects through the planning period. The projections suggest there will be about $1.1 million for 5 years for O&M. The impact of the increase in O&M spending is relatively small in comparison to the District s annual budget that is $135.6 million in FY SJRWMD Fiscal Year Work Plan and Budget 241

248 Table 18. Projected O&M expenditures due to planned capital improvement projects Program/Activity/Project FY FY FY FY FY year Total 2.0 Acquisition, Restoration and Public Works 2.1 Land Acquisition Land Purchase Surface Water Projects - Middle St. Johns River Basin Lake Jesup PFP Nutrient Reduction - Upper St. Johns River Basin Fellsmere Water Management Area - SJMCA Canal Plugs in the USJRB - Lake Apopka Basin - Emeralda Marsh Reconnection - Lake Apopka Habitat and Access Improvements - North Shore Restoration Area $ 300,000 $ 300,000 $ 300,000 $ - $ - $ 900,000 Indian River Lagoon Basin C-1 Rediversion Pump Station Upgrade 13,000 13,000 13,000 13,000 13,000 65,000 C-1 Rediversion-Phase 2 26,000 26,000 26,000 26,000 26, ,000 Wheeler Grove Stormwater Park Operation and Maintenance of Lands and Works Land Management - Picnic Pavilions/Inclement Weather Shelters - Trail connection at Lake Apopka NSRA - Levee Ccrossing at Three Forks CA - Access to Area VII at Emeralda Marsh CA - Fishing pier and boat launch at C-1 Area - Floating pier and boat launch at C-10 Area 3.2 Werks Rehabilitation of Major WCS 3.3 Facilities Management Buildings Demolition and Salvage Total $ 339,000 $ 339,000 $ 339,000 $ 39,000 $ 39,000 $ 1,095,000 List of Capital Projects by EOG Program and Activity This section provides a list of 18 capital improvement projects by activity (see Table 19) followed by project descriptions for each capital improvement project contained in this plan. The capital improvement projects are categorized by activities, including Surface Water Projects and Works. Land Acquisition: Only one project is proposed in the CIP for small parcel acquisitions and related expenses during the planning period. Surface Water Projects: Nine surface water projects are included in this CIP. These projects are intended to provide improved natural systems, water quality improvements, and flood control. The projects include: nutrient reduction; stormwater management; wetland restoration; flood protection and floodplain restoration; and construction of major water control structures and reservoirs. Land Management: Six projects have been budgeted under this activity with the intent to provide public access to District-owned lands. Works: One project is included under this activity for rehabilitations of 12 water control structures. Facilities Management: One project is included under this activity for building demolition-related expenses. SJRWMD Fiscal Year Work Plan and Budget 242

249 Linkages to Long-term Plans Table 19. Five-year capital improvement projects by activity 2.1 LAND ACQUISITION 2.0 ACQUISITION, RESTORATION AND PUBLIC WORKS REVENUES FY * FY FY FY FY Year Total District Sources $ 200,000 $ 200,000 $ 200,000 $ 200,000 $ 200,000 $ 1,000,000 TOTAL $ 200,000 $ 200,000 $ 200,000 $ 200,000 $ 200,000 $ 1,000,000 EXPENDITURES FY * FY FY FY FY Year Total Land acqusitions related expenses $ 200,000 $ 200,000 $ 200,000 $ 200,000 $ 200,000 $ 1,000,000 TOTAL $ 200,000 $ 200,000 $ 200,000 $ 200,000 $ 200,000 $ 1,000, SURFACE WATER PROJECTS REVENUES FY * FY FY FY FY Year Total Middle St. Johns River Basin District Sources $ 384,833 $ 384,833 State-Other 232, ,474 Upper St. Johns River Basin - District Sources 6,317,908 4,514, ,000 3,000,000 13,931,908 Lake Apopka Basin - District Sources 1,515, ,000 1,075,000 2,940,471 Indian River Lagoon - District Sources 980,000 6,185,000 5,274,760-12,439,760 Local 400, ,000 State-FDOT 934, ,959 State-FDEP 499, ,469 TOTAL $ 11,265,114 $ 11,049,000 $ 6,449,760 $ 3,000,000 $ - $ 31,763,874 EXPENDITURES FY * FY FY FY FY Year Total Middle St. Johns River Basin Lake Jesup PFP Nutrient Reduction $ 617,307 $ 617,307 Upper St. Johns River Basin Fellsmere Water Management Area 6,317,908 4,264,000 10,581,908 SJMCA Canal Plugs in the USJRB 250, ,000 3,000,000 3,350,000 Lake Apopka Basin - Emeralda Marsh Reconnection 700, ,000 Lake Apopka Habitat and Access Improvements 1,317, ,000 1,567,471 North Shore Restoration Area 198, , , ,000 Indian River Lagoon Basin - C-1 Rediversion Pump Station Upgrade 480, ,000 C-1 Rediversion-Phase 2 500,000 4,985,000 5,274,760 10,759,760 Wheeler Grove Stormwater Park 1,834,428 1,200,000 3,034,428 TOTAL $ 11,265,114 $ 11,049,000 $ 6,449,760 $ 3,000,000 $ - $ 31,763, LAND MANAGEMENT 3.0 OPERATION AND MAINTENANCE OF LANDS AND WORKS REVENUES FY FY FY FY FY Year Total District Sources $ 10,000 $ 125,000 $ 50,000 $ 50,000 $ 235,000 TOTAL $ 10,000 $ 125,000 $ 50,000 $ 50,000 $ - $ 235,000 SJRWMD Fiscal Year Work Plan and Budget 243

250 Table 19. Five-year capital improvement projects by activity (cont.) 3.1 LAND MANAGEMENT 3.0 OPERATION AND MAINTENANCE OF LANDS AND WORKS EXPENDITURES FY * FY FY FY FY Year Total Access to Area VII at Emeralda Marsh CA 50,000 50,000 Fishing pier and boat launch at C-1 Area 50,000 50,000 Fishing pier and boat launch at C-10 Area 50,000 50,000 Levee Ccrossing at Three Forks CA 20,000 20,000 Picnic Pavilions/Inclement Weather Shelters $ 10,000 $ 10,000 Trail connection at Lake Apopka NSRA 55,000 55,000 TOTAL $ 10,000 $ 125,000 $ 50,000 $ 50,000 $ - $ 235, Works REVENUES FY * FY FY FY FY Year Total District Sources $ 856,995 $ 100,000 $ 100,000 $ 350,000 $ 350,000 $ 1,756,995 TOTAL $ 856,995 $ 100,000 $ 100,000 $ 350,000 $ 350,000 $ 1,756,995 EXPENDITURES FY * FY FY FY FY Year Total Rehabilitation of Major WCS $ 856,995 $ 100,000 $ 100,000 $ 350,000 $ 350,000 $ 1,756,995 TOTAL $ 856,995 $ 100,000 $ 100,000 $ 350,000 $ 350,000 $ 1,756, Facilities Management REVENUES FY * FY FY FY FY Year Total District Sources $ 75,000 $ - $ - $ 75,000 TOTAL $ 75,000 $ - $ - $ - $ 75,000 EXPENDITURES FY * FY FY FY FY Year Total Buildings Demolition and Salvage $ 75,000 $ - $ - $ 75,000 TOTAL $ 75,000 $ - $ - $ - $ - $ 75,000 GRAND TOTAL EXPENDITURES $ 12,407,109 $ 11,474,000 $ 6,799,760 $ 3,600,000 $ 550,000 $ 34,830,869 SJRWMD Fiscal Year Work Plan and Budget 244

251 Section VII Stormy Sebastian at Captain Hiram s in Sebastian Beach by Minnie Bolon Appendices

252

253 Appendices Table of Contents Introduction List of Other Budget Related Reports Fast Facts about the District Financial Capacity Information Demographic and Economic Information Operating Information Terms Acronyms and Abbreviations Figures Figure 24. Assessed millage rate for the last ten fiscal years Figure 25. Assessed property values and estimated just values for the last ten fiscal years Figure 26. Ten-year history of total population in SJRWMD Figure 27. Ten fiscal year history of FTEs per 100,000 populations Figure 28. Ten-year history of unemployment rate in the District, Florida and U.S Figure 29. Ten fiscal year District FTEs history Figure 30. Number of permits processed by type for the last ten fiscal years Figure 31. Acres of land owned by type for the last ten fiscal years Figure 32. Miles of levees owned and operated for the last ten fiscal years SJRWMD Fiscal Year Work Plan and Budget 247

254 Appendices Introduction This section includes general information that helps readers understand the District s Annual Work Plan and Budget. This includes: 1) a list of budget related reports that provide the reader additional information on the District s budget and finance; 2) fast facts about the District; 3) revenue capacity related information that helps the reader assess the District s most significant revenue sources, the property tax; 4) demographic and economic information that helps the reader understand the environment within which the District s financial activities take place; 5) operating information that helps the reader understand how the information in the District s annual budget relates to the services the District provides and the activities it performs; and 6) lists of terms, acronyms and abbreviations used throughout the document to facilitate readers reading and understanding the documents. List of Other Budget Related Reports Comprehensive Annual Financial Report The Comprehensive Annual Financial Report includes the District s audited general purpose financial statement. It also provides supplemental financial information such as revenues, expenditures, changes in fund balances, statistical information such as financial trends, revenue capacity, debt capacity, and demographic and economic information. The most recent Comprehensive Annual Financial Report was submitted to, and approved by, the Governing Board in February 2013 for fiscal year ended on September 30, Consolidated Annual Report The Consolidated Annual Report includes six statutorily mandated reports that previously were submitted annually to the State with varying submission dates. Since 2006, the Consolidated Annual Report has been submitted to the State on March 1, annually. Of the six reports, three are closely related to the Annual Work Plan and Budget, including Five-year Capital Improvements Plan, Water Resource Development Work Plan, and Florida Forever Work Plan. The most recent report was submitted on February 12, Standard Format Tentative Budget On August 1 of each year, the District submits a Standard Format Tentative Budget to the Executive Office of the Governor (EOG) for approval. The document has eight sections, including an introduction to the District, budget highlights, program and activity allocation, program and activity definitions and descriptions, use of state and federal funds, revenues, expenditures, personnel comparison for three fiscal years, performance measures and unit cost, and appendices. The report is prepared using a standard format agreed upon by the EOG, FDEP, and the five WMDs. The most recent submission was in August 2013 for the FY Tentative Budget. Prior to FY , all District technology and information services, all telecommunications, general counsel, and certain human resources related expenses were budgeted under various activities under Program 6.0 (District Management and Administration). These budgeting practices are different from that of state agencies and have contributed to a higher percentage of District Management and Administration expenses. The water management districts, FDEP and EOG have agreed, beginning in FY , to allocate expenses for technology and information services, telecommunications, general counsel, and certain human resourcesrelated expenses to all six programs solely for the purpose of Standard Format Tentative Budget. The allocation of the budget and expenses for these activities are based on either the number of FTEs or actual staff assigned to this program. To access the above-referenced reports, please visit the District s web site at SJRWMD Fiscal Year Work Plan and Budget

255 Appendices Fast Facts about the District The District was created by the Florida Legislature in 1972 to be one of five water management districts in Florida. The District s namesake is the longest river entirely in Florida the northerly flowing 310- mile-long St. Johns River. Other significant waterways in the District are the St. Marys River, which is along the District s northern boundary and flows between Florida and Georgia, and the Nassau, Ocklawaha, Matanzas, Halifax and Indian rivers. The District contains 51 springs and more than 1,400 lakes. The District covers 12,283 square miles, which encompasses 7.8 million acres, or 23 percent of Florida. Approximately 4.8 million people (25 percent of the state s population) live within the District s boundaries, and the District s population is projected to reach 5.4 million by Within its 18-county service area, the District serves 101 municipalities. Counties entirely or partially within the St. Johns District include Alachua, Baker, Bradford, Brevard, Clay, Duval, Flagler, Indian River, Lake, Marion, Nassau, Okeechobee, Orange, Osceola, Putnam, St. Johns, Seminole and Volusia. The District s headquarters is located in Palatka, and service centers are located in Jacksonville, Maitland, and Palm Bay. The District employs about 590 people. The District operates and maintains more than 100 major and minor water control structures, including 11 spillways, three navigational locks and approximately 300 miles of levees and canals. The District has acquired about 727,300 acres of land into public ownership (through ownership, management and conservation easements). A nine-member Governing Board sets the policies for District operation. Members, who serve without pay, are appointed by Florida s governor to four-year terms and they must be confirmed by the Florida Senate. The Board holds monthly public meetings at its headquarters in Palatka. An executive director administers the Board s policies. SJRWMD Fiscal Year Work Plan and Budget 249

256 in $ millions Appendices Financial Capacity Information Assessed Millage Rate by Fiscal Year Adopted Millage Rate Statutory Limit Figure 24. Assessed millage rate for the last ten fiscal years Assessed Property Values and Estimated Just Values by Fiscal Year $1,000,000 $900,000 $800,000 $700,000 $600,000 $500,000 $400,000 $300,000 $200,000 $100,000 $ Assessed Property Value Estimated Just Value Figure 25. Assessed property values and estimated just values for the last ten fiscal years 250 SJRWMD Fiscal Year Work Plan and Budget

257 Appendices FY Assessed Property Values and Estimated Just Values by County Taxable as Estimated Taxable Percentage County Just Value (1) Value (2) of Just Value Alachua* $16,424,849,530 $8,056,706, % Baker* $1,545,600, ,204, % Bradford* $122,398,659 56,979, % Brevard 43,002,295,084 24,626,876, % Clay 12,423,346,985 7,939,080, % Duval 79,014,360,589 48,085,091, % Flagler 8,967,256,546 6,154,947, % Indian River 17,199,280,006 12,701,808, % Lake* $20,966,758,369 14,757,678, % Marion* $15,226,820,537 9,194,761, % Nassau 8,623,991,989 6,218,151, % Okeechobee* $118,627,828 71,052, % Orange* $56,250,428,295 41,156,593, % Osceola* $163,729, ,073, % Putnam* $6,708,145,435 3,321,827, % St. Johns 23,282,795,351 17,009,601, % Seminole 31,635,992,733 23,667,673, % Volusia 35,179,088,848 23,621,987, % Total $376,855,766,207 $247,474,095, % Florida Total $1,822,429,900,783 $1,274,129,214, % Source: Florida Department of Revenue. Annual DR-420 Reports and 2012 Florida Property and Tax Data Book. *County that is partly within SJRWMD (1) The just values for counties that are partly within SJRWMD are estimated by multiplying the percentage of just values relative to taxable values for the whole county by certified taxable values for these partial counties for individual counties that are either wholly or partly within SJRWMD. (2) Florida Department of Revenue, Annual DR-420 Forms - Certification of Taxable Value SJRWMD Fiscal Year Work Plan and Budget 251

258 Appendices FY Principal Taxpayers by County Based on Estimated Tax Levies Property Tax Percentage of County Collections (2) Collections Alachua $2,577, % Baker 251, % Bradford 18, % Brevard 7,968, % Clay 2,563, % Duval 15,353, % Flagler 2,030, % Indian River 4,082, % Lake 4,750, % Marion 2,942, % Nassau 1,989, % Okeechobee 23, % Orange 13,164, % Osceola 34, % Putnam 1,071, % St Johns 5,479, % Seminole 7,631, % Volusia 7,695, % Total $ 79,630, % (2) Unaudited data as of 12/10/13 (3) Due to early tax payment discount and uncollectable taxes, the District only budgets 97% of estimated collections in FY SJRWMD Fiscal Year Work Plan and Budget

259 Appendices Property Tax Revenue Collections by County for the Last Ten Fiscal Years FY 2004 FY 2005 FY 2006 FY 2007 FY 2008 Millage Levy Alachua $ 2,620,026 $ 2,826,858 $ 3,170,486 $ 3,698,891 $ 3,764,454 Baker 200, , , , ,478 Bradford 17,502 18,712 21,211 25,504 27,246 Brevard 9,892,887 11,309,894 13,851,248 17,522,812 16,462,415 Clay 2,549,041 2,879,023 3,339,041 4,105,037 4,322,683 Duval 16,479,185 17,976,450 20,465,028 23,311,064 24,580,575 Flagler 2,032,921 2,601,920 3,548,985 4,890,528 4,960,294 Indian River 4,848,349 5,445,494 6,372,774 7,977,562 7,328,800 Lake 4,574,389 5,375,081 6,359,023 8,470,737 8,923,002 Marion 3,051,042 3,482,322 3,886,312 4,990,267 5,618,860 Nassau 1,946,076 2,185,732 2,673,425 3,195,766 3,303,262 Okeechobee 25,433 31,334 43,383 51,552 54,072 Orange 14,828,812 16,244,689 18,480,069 22,598,990 23,827,053 Osceola 38,608 43,836 47,426 54,037 51,061 Polk (1) Putnam 1,132,349 1,321,573 1,414,610 1,829,688 1,677,396 St Johns 5,633,173 6,388,655 7,786,803 9,886,993 9,800,861 Seminole 8,851,546 9,526,601 10,744,094 13,305,182 13,534,561 Volusia 9,756,059 11,159,872 13,402,564 16,792,235 16,553,722 Total $ 88,478,127 $ 99,042,154 $ 115,864,922 $ 143,018,871 $ 145,122,797 (1) Effective October 1, 2003, the portion of Polk County located within SJRWMD boundaries changed to be within the Southwest Florida Water Management District boundaries. SJRWMD Fiscal Year Work Plan and Budget 253

260 Appendices Property Tax Revenue Collections by County for the Last Ten Fiscal Years (Cont.) FY 2009 FY 2010 FY 2011 FY 2012 FY 2013 Millage Levy Alachua $ 3,691,898 $ 3,656,160 $ 3,497,940 $2,675,170 $2,577,902 Baker 335, , , , ,296 Bradford 24,980 24,836 24,792 19,178 18,293 Brevard 15,278,575 13,575,140 11,810,565 8,066,680 7,968,861 Clay 4,003,031 3,804,185 3,483,868 2,617,584 2,563,141 Duval 24,424,441 23,274,026 21,647,535 16,002,679 15,353,964 Flagler 4,522,956 3,827,635 3,130,542 2,151,730 2,030,623 Indian River 7,191,682 6,384,914 5,718,818 4,247,784 4,082,189 Lake 8,406,518 7,765,521 6,909,378 5,048,775 4,750,592 Marion 5,194,509 4,750,603 4,269,650 3,142,319 2,942,777 Nassau 3,257,302 3,129,703 2,842,640 2,097,930 1,989,635 Okeechobee 48,457 40,030 34,702 24,052 23,934 Orange 23,216,222 20,626,141 17,625,397 13,377,083 13,164,264 Osceola 48,835 47,018 43,555 33,031 34,601 Polk (1) Putnam 1,613,157 1,596,445 1,512,976 1,122,965 1,071,860 St Johns 9,488,809 8,329,791 7,397,412 5,659,490 5,479,842 Seminole 12,828,954 11,384,313 10,314,040 7,745,493 7,631,408 Volusia 14,532,412 12,370,486 10,713,844 7,789,392 7,695,030 Total $ 138,108,192 $ 124,930,368 $ 111,317,677 $82,083,164 $79,630,212 (1) Effective October 1, 2003, the portion of Polk County located within SJRWMD boundaries changed to be within the Southwest Florida Water Management District boundaries. 254 SJRWMD Fiscal Year Work Plan and Budget

261 in millions Appendices Demographic and Economic Information District Population Figure 26. Ten-year history of total population in SJRWMD Number of District Employees per 100,000 Population Figure 27. Ten fiscal year history of FTEs per 100,000 populations SJRWMD Fiscal Year Work Plan and Budget 255

262 Appendices Ten-year History of Unemployment Rate 14.0% 12.0% 10.0% 8.0% 6.0% 4.0% 2.0% 0.0% SJRWMD Florida U.S. Figure 28. Ten-year history of unemployment rate in the District, Florida and U.S. Operating Information District Number of FTEs 1, Figure 29. Ten fiscal year District FTEs history 256 SJRWMD Fiscal Year Work Plan and Budget

263 Appendices Number of Permits Processed 4,000 3,000 2,000 1, ERP CUP WWC Figure 30. Number of permits processed by type for the last ten fiscal years Acres of Land Owned by Type 700, , , , , , , Full Fee Easement Figure 31. Acres of land owned by type for the last ten fiscal years Miles of Levees Owned and Operated by Type USACE Farm Figure 32. Miles of levees owned and operated for the last ten fiscal years SJRWMD Fiscal Year Work Plan and Budget 257

264 Appendices Terms Ad Valorem Tax: A tax levied on the assessed value (net of any exemptions) of real or personal property as certified by the property appraiser in each county. This is commonly referred to as "property tax". Adopted Budget: The financial plan of revenues and expenditures for a fiscal year as approved by the Governing Board of the St. Johns River Water Management District. The adopted budget is approved by the Governing Board at the Final Public Hearing, normally held during the last week of September. Appropriation: A legal authorization granted by a legislative body to make expenditures and to incur obligations for specific purposes. An appropriation is usually limited in amount and as to the time when it may be expended. Areas of Responsibility: The four areas of responsibility, which must be addressed by each water management district s District Water Management Plan: water supply, water quality, flood protection, and natural systems. Balanced Budget: Florida statutes deem a budget balanced when the total amount available from taxation and other sources, including amounts carried over from prior fiscal years, must equal the total of appropriations for expenditures and reserves. Baseline Budget: The portion of the total budget that is used to fund the District s operational/administrative expenditures and continuation of activities that the District committed to in previous fiscal years. Baseline Data: Data for each measure, used as the starting point for comparison. Best Management Practices: A practice or combination of practices determined, through research, field testing, and expert review, to be the most effective and practical (including economic and technological considerations) ways to do or complete a given task. Budget: A financial plan for the operation of a program or organization for a specified period of time (fiscal year) that matches anticipated revenues with proposed expenditures. Budget Hearing: The public hearing conducted by the Governing Board of the St. Johns River Water Management District to consider and adopt the annual budget. Budget Performance Measure: Accountability measures aimed at efficiency or producing desired results with minimum expense of energy, time, money and materials. Capital Improvement Plan: The District plan for fixed capital outlay that identifies and controls district facilities improvements and land acquisitions, pursuant to the agency s goals, for a five-year period. Capital Outlay: Purchases of fixed assets that have a value of $1,000 or more, and a useful life of more than one year. Carryover: Unexpended funds carried forward from the previous fiscal year(s). Conservation and Recreation Lands Trust Fund: The state trust fund established by section , F.S., administered by the Department of Environmental Protection, to acquire natural areas for public ownership to 258 SJRWMD Fiscal Year Work Plan and Budget

265 Appendices maintain unique natural resources; protect air, land, and water quality; and provide lands for natural resourcebased recreation. Debt Service: Principal and interest payments on short- and long-term borrowings. District Water Management Plan: The long-range comprehensive water resource management plan prepared by a water management district every five years pursuant to section , F.S. Ecosystem Management and Restoration Trust Fund: The state trust fund established by section , F.S., administered by the Department of Environmental Protection, which supports the detailed planning and implementation of programs for the management and restoration of ecosystems, including development and implementation of surface water improvement and management (SWIM) plans. Encumbrance: A commitment of appropriated funds to purchase goods or services. To encumber funds means to set aside or commit funds for a specified future expenditure. Encumbered Carryover: The amount of an appropriation that is still committed to purchase goods or services at the end of a fiscal year. These funds are added to the next fiscal year s budget, resulting in the Revised Budget. EOG Program Category: One of six budget-reporting program categories prescribed by statute and contained in the Executive Office of the Governor s standard budget reporting format for water management districts. Exempt. Exemption. Non-Exempt: Amounts determined by State law to be deducted from the assessed value of property for tax purposes. Tax rates are applied to the balance, which is called the non-exempt portion of the assessment. Expenditure: The payment of cash or the transfer of property or services for the purpose of acquiring an asset, service or settling a loss. Expense: Charges incurred (whether paid immediately or unpaid) for operating, maintenance, interest or other charges. External Budget Amendment: A change to an adopted budget that has been approved by the Governing Boards of the St. Johns River Water Management District, which may increase or decrease the fund total. Fees: A charge by government associated with providing a service, permitting an activity, or imposing a fine or penalty. Major types of fees include user charges, water use permits, etc. Final Millage: The tax rate adopted in the final public budget hearing of a taxing authority. Fiscal Policy: The District s policies with respect to taxes, spending and debt management as these relate to government services, programs and capital investment. Fiscal policy provides an agreed-upon set of principles for the planning and programming or government budgets and their funding. Fiscal Year: A 12-month period to which the annual operating budget applies and at the end of which a government determines its financial position and the results of its operations. The fiscal year for the St. Johns River Water Management District is October 1 through September 30. Fixed Assets: Assets of a long-term character that are intended to continue to be held or used, such as land, buildings, and improvements other than buildings, machinery and equipment. SJRWMD Fiscal Year Work Plan and Budget 259

266 Appendices Fixed Capital Outlay: Payment for lands and land improvements, land easements, water control structures, bridges, buildings and improvements, and leasehold improvements. Items have an estimated service life of at least one year. Florida Forever: The Florida Forever Act under section , F.S., enacted by the 1999 Legislature and signed into law by Governor Bush, provides a not-to-exceed amount of $5.3 billion through 2020 to acquire land or less than fee interests in land to protect environmentally significant lands for conservation, recreation, water resource protection, wildlife habitat protection and to provide for capital land improvement and public access to those lands. Florida Water Plan: A statewide plan for the management of Florida s water resources, developed by the Department of Environmental Protection pursuant to section , F.S. Full Time Equivalent: A measurement of employee work hours, both allocated and utilized. One full time equivalent is equivalent to 2,080 work hours per year (40 hours per week for 52 weeks). Fund: A fiscal and accounting entity with a self-balancing set of accounts recording cash and other financial resources, together with all related liabilities and residual equities or balances, and changes therein, which are segregated for the purpose of carrying on specific activities or attaining certain objectives in accordance with special regulations, restrictions, or limitations. Fund Balance: The excess of fund assets over liabilities in governmental funds. The unreserved and undesignated fund balance is available for appropriation in the following fiscal year s budget. Generally Accepted Accounting Principles: Accounting rules and procedures established by authoritative bodies or conventions that have evolved through custom and common usage. General Fund: The governmental accounting fund supported by ad valorem (property) taxes, licenses and permits, service charges and other general revenues to provide districtwide-operating services. Geographic Information System: A specialized data management system designed for the entry, analysis, and display of data commonly found on maps. Governing Board: The St. Johns River Water Management District is governed by a nine-member board appointed by the governor to staggered four-year terms. Board members, who serve without salary, must be confirmed by the Florida Senate. Grant: A contribution of assets (usually cash) by one governmental unit or other organization to another made for a specific purpose. Hydrologic Basin: Equivalent to a watershed; the area where all the water drains. Interagency Expenditures: Funds used to assist other local agencies, regional agencies, the state of Florida, the federal government, public and private universities, and not-for-profit organizations in projects that have a public purpose. Intergovernmental Revenue: Revenue received from another government unit for a specific purpose. Levy: To impose taxes, special assessments, or service charges for the support of government activities. 260 SJRWMD Fiscal Year Work Plan and Budget

267 Appendices Line-Item Budget: A budget that lists each account category separately along with the dollar amount budgeted for each account. Long-Term Debt: Debt with a maturity of more than one year after the date of issuance. Mandate: Any responsibility, action, or procedure that is imposed by one branch of government on another through constitutional, legislative, administrative, executive, or judicial action as a direct order, or that is required as a condition of aid. Millage Rate: The tax rate on real property, based on $1 per $1,000 of assessed property value. Modified Accrual Basis of Accounting: A basis of accounting for governmental funds in which revenues are recognized when they become measurable and available as net current assets, and expenditures are recognized when the related fund liability is incurred. Non-Operating Expenditures: Expenditures that do not represent direct operating costs to the fund; include transfers out, transfers to Constitutional Officers, and reserves for contingency. Non-Operating Revenues: Financial support for funds that are classified separately from revenues; include transfers in and internal service fund receipts. Object Code: An account to which an expense or expenditure is recorded in order to accumulate and categorize the various types of payments that are made by governments. Object codes are defined in the State of Florida Uniform Accounting System. Operating Budget: A comprehensive plan, expressed in financial terms, by which an operating program is funded for a single fiscal year. It includes estimates of a.) the services, activities and sub activities comprising the District's operation; b.) the resultant expenditure requirements; and c.) the resources available for the support. Operating Capital Outlay: Payments for automotive equipment, boats, computer hardware, furniture and equipment. Items have a value of at least $1,000 and an estimated service life of at least one year. Operating Expenses: All costs for items to be used as part of something else or disposed of within a year of purchase, including parts and supplies, small tools or equipment, and construction and maintenance products; and all costs associated with rental or lease of equipment, buildings, offices, insurance programs, permits and fees paid to other agencies, taxes, and relocation. Performance Measure: Indicator used to assess performance in achieving District objectives or program goals. Preservation 2000 (P2000): The land acquisition program established by section , F.S., that provided $300 million annually in bonds for land acquisition for environmental protection, recreation, open space, water management, and other purposes. Last bond was issued in April Program: An integrated series of related projects or activities. Program Component: Key element of a program. Program Goal: The desired outcome of a program. Project: A temporary endeavor undertaken to produce a specific product, service or outcome. SJRWMD Fiscal Year Work Plan and Budget 261

268 Appendices Property Appraiser: The elected county official responsible for setting property valuations for tax purposes and for preparing the annual tax roll. Proposed Budget: The recommended District budget submitted by the Budget Director to the Governing Board for review and consideration. The proposed budget is normally developed in the months of March through June and is presented to the Governing Board at a Budget Workshop in June. Proposed Millage: The tax rate certified to a property appraiser by each taxing authority within a county. The proposed millage is to be sent to the County Property Appraiser within thirty days after a county's tax roll is certified by the State Department of Revenue and listed on notices sent to property owners. No taxing authority may approve a tax rate that is larger than the one it originally proposed. Real Property: Land and buildings and/or other structures attached to it that are taxable under state law. Reserves: Budgeted funds to be used for contingencies, managerial reserves, and capital expenditure needs requiring additional governing board approval. Reserve for Contingencies: An amount set aside, consistent with statutory authority, that can subsequently be appropriated to meet unexpected needs. Revenue: Funds that a government receives as income. These receipts may include tax payments, interest earnings, service charges, grants, and intergovernmental payments. Rolled-Back Rate: The millage rate, which exclusive of new construction, additions to structure, deletions, and property added due to geographic boundary changes, will provide the same ad valorem tax revenue for each taxing authority as was levied during the prior year. The rolled-back rate controls for changes in the market value of property and, if levied, represents no tax increase from the prior year. Save Our Rivers: The land acquisition program based on section , F.S., designed to identify, prioritize, and acquire interests in lands necessary for water management, water supply and conservation, and protection of water resources. The SOR program is funded by the Water Management Lands Trust Fund and the prior Preservation 2000 funding. Sinking Fund: A fund to accumulate monies for major expenditure items. Special Revenue Fund: A governmental accounting fund used to account for the proceeds of specific revenue sources that are legally restricted to expenditures for specified purposes. Task: A specific, measurable action. Tax Base: The total property valuations on which each taxing authority levies its tax rates. Tax Roll: The certification of assessed and taxable values prepared by the Property Appraiser and presented to the taxing authority by July 1 (or later if an extension is granted by the State of Florida) each year. Tax Year: The calendar year in which ad valorem property taxes are levied to finance the ensuing fiscal year budget. For example, the tax roll for the 2013 calendar year would be used to compute the ad valorem taxes levied for the Fiscal Year budget. 262 SJRWMD Fiscal Year Work Plan and Budget

269 Appendices Tentative Budget: At its first of two public hearings in September, the Governing Board sets a tentative millage rate and adopts a tentative budget based on the taxable value of property within the District, as certified by the Property Appraiser, for the new fiscal year beginning October 1 and ending September 30. At the second public hearing, the Governing Board adopts a final budget and millage rate. Tentative Millage: The tax rate adopted in the first budget hearing of a taxing agency. Under state law, the agency may reduce, but not increase, the tentative millage during the final budget hearing. Transfer: Internal movement of budgeted funds within a fund, department, program, object, or project that increases one budget account and decreases another. Truth in Millage: Requirement in section , F.S. that establishes a specific timetable and procedure for local governments and water management districts to consider and adopt their annual budgets. Unencumbered Carryover: The amount of an appropriation that is neither expended nor encumbered (i.e., there is no commitment to expend future funds). Essentially these uncommitted funds are made available for future purposes. Water Management District: A regional water management district created pursuant to section , F.S. Water Management Lands Trust Fund: The trust fund established by section , F.S., for water management district land acquisition, management, maintenance, capital improvements, payments in lieu of taxes, and administration in accordance with the provisions of Chapter 373, F.S. Water Supply Development: The planning, design, construction, operation, and maintenance of public or private facilities for water collection, production, treatment, transmission, or distribution for sale, resale, or end use (section (21), F.S.). SJRWMD Fiscal Year Work Plan and Budget 263

270 Appendices Acronyms and Abbreviations ArcSDE AOR ASR AWS BCWMA BMAP BMP BPM CAFR CARL CCMP CFARE CIP CM CUP DEP DRI DWMP DWSP DHQ ECF EMT EMRTF EOG EPA ERP ESRI FDEP FDOT FF FFWCC F.S. FTE FWP GASB GAAP GEMS GIS GPS HDC HDS HR HVAC IRL IWRM LEADS LSJRB MCA Arc Spatial Database Engine Area of Responsibility Aquifer Storage and Recovery Alternative Water Supply Blue Cypress Water Management Area Basin Management Action Plan Best Management Practices Budget Performance Measures Comprehensive Annual Finance Report Conservation and Recreation Lands Program Comprehensive Coastal Management Plan Central Florida Aquifer Recharge Enhancement Capital Improvements Plan Common Measure Consumptive Use Permit Department of Environmental Protection Development of Regional Impacts District Water Management Plan District Water Supply Plan District Headquarters East Central Florida Executive Management Team Ecosystem Management and Restoration Trust Fund Executive Office of the Governor Environmental Protection Agency Environmental Resource Permit Environmental Systems Research Institute Florida Department of Environmental Protection Florida Department of Transportation Florida Forever Florida Fish and Wildlife Conservation Commission Florida Statutes Full Time Equivalent Florida Water Plan Governmental Accounting Standards Board Generally Accepted Accounting Principles Government E-Management System Geographic Information System Global Positioning System Hydrologic Data Collection Hydrologic Data Services Human Resources Heating Ventilation and Air Conditioning Indian River Lagoon Integrated Water Resource Monitoring Leading, Empowering, and Developing Staff Lower St. Johns River Basin Marsh Conservation Areas 264 SJRWMD Fiscal Year Work Plan and Budget

271 Appendices MFLs Minimum Flows and Levels MFW Marsh Flow Ways MGD Millions of Gallons a Day MSJRB Middle St. Johns River Basin MSSW Management and Storage of Surface Waters MT Metric Tons NASA National Aeronautical Space Administration NCB Northern Coastal Basin NOAA National Oceanic and Atmospheric Administration NRCS Natural Resources Conservation Service NSRA North Shore Restoration Area OB&MR Office of Budget & Management Reporting OCB Orange Creek Basin OCBAC Orange Creek Basin Advisory Council OPB Office of Policy and Budgeting PFP Pay for Performance PLRG Pollutant Load Reduction Goal P2000 Preservation 2000 RAMP Regional Aquifer Management Project RDBMS Relational Database Management system SFWMD South Florida Water Management District SJRWMD St. Johns River Water Management District SOR Save Our Rivers SRWMD Suwannee River Water Management District STAG State and Tribal Assistance Grants SWFWMD Southwest Florida Water Management District SWIM Surface Water Improvement and Management TCAA Tri-County Agricultural Area TFMCA Three Forks Marsh Conservation Area TMDL Total Maximum Daily Load TRIM Truth in Millage TV Temporal Variability TWG Technical Working Group UORB Upper Ocklawaha River Basin USACE United States Army Corps of Engineers USEPA United States Environmental Protection Agency USFWS United States Fish and Wildlife Service USGS United States Geological Survey USJRB Upper St. Johns River Basin WAV Watershed Action Volunteer WCA Water Conservation Area WMA Water Management Areas WMD(s) Water Management District(s) WMLTF Water Management Lands Trust Fund WP&S Water Protection and Sustainability WP&STF Water Protection and Sustainability Trust Fund WRA Water Resources Act WRD Water Resource Development WRM Wetland Resource Management WSA Water Supply Assessment WSDA Water Supply Development Assistance WWC Water Well Construction SJRWMD Fiscal Year Work Plan and Budget 265

272 St. Johns River Water Management District 4049 Reid St. Palatka, FL (386) / Website: floridaswater.com Hans G. Tanzler III, Executive Director Michael R. Givens, Director, Office of Financial Services Mary-Lou Pickles, Budget Director, Office of Financial Services