West Villages	
Improvement District	
Unit 6 - Master Irrigation Utility	

Proposed Budget For	
Fiscal Year 2024/2025	
October 1, 2024 - September 30, 2025	

WEST VILLAGES IMPROVEMENT DISTRICT - UNIT 6 MASTER IRRIGATION UTILITY BUDGET
FISCAL YEAR 2024/2025

REVENUES	
FISCAL YEAR	
FISCAL YEAR	
FISCAL YEAR	

COMMENTS	
	2022/2023	2023/2024	2024/2025		
	ACTUAL	BUDGET	BUDGET		

Well Availability Charge	
$	295,888.62	
$	260,212.86	
$	349,127.00	
Increases due to additional Units	

Base Charge	
$	98,629.62	
$	86,916.44	
$	196,750.00	
Increases due to additional Units	

Water Usage	
$	528,255.23	
$	605,324.00	
$	935,704.00	
Increases due to additional Units	

Interest / Other Income	
$	7,705.20	
$	-	
$	-		

Special Assessment (1)		
$	904,255.00	
$	404,255.00	
Special Assessment for Gran Paradiso HOA Irrigation Lawsuit	

Total Revenues	
$	930,478.67	
$	1,856,708.30	
$	1,885,836.00		

Developer Subsidy for Capital / Operating	
$	1,266,369.48	
$	517,876.00	
$	454,296.00		

Total Funds Available	
$	2,196,848.15	
$	2,374,584.30	
$	2,340,132.00		

EXPENDITURES					

Engineering	
$	169,050.87	
$	100,000.00	
$	100,000.00		

Professional Services	
$	-	
$	-	
$	100,000.00	
FDEP Reporting, WUP Management etc.	

Engineering - Extraordinary	
$	19,200.00	
$	35,000.00	
$	25,000.00	
2024 Water Rate update from 2023 water rate study	

Management	
$	40,000.00	
$	40,000.00	
$	80,000.00		

Operations Administration	
$	148,000.00	
$	148,000.00	
$	210,000.00	
Anticipated additional staff member	

Legal	
$	2,657.50	
$	10,000.00	
$	10,000.00		

Legal - Extraordinary Cost (GP Lawsuit)	
$	-	
$	750,000.00	
$	350,000.00	Gran Paradiso Irrigation Lawsuit 2024/2025- Anticipated Expenses	

Audit	
$	2,790.00	
$	3,000.00	
$	5,000.00		

Miscellaneous	
$	128.40	
$	5,000.00	
$	15,000.00		

Misc - Extraordinary Cost (GP Lawsuit)	
$	-	
$	65,000.00	
$	30,000.00	Gran Paradiso Irrigation Lawsuit 2024/2025 Anticipated Expenses	

Utility System - Repairs & Maintenance	
$	312,003.60	
$	280,000.00	
$	240,000.00	
Annual Hoover Pump Maintenance $59,132.75 (2023/2024)	

Electricity	
$	142,698.44	
$	262,200.00	
$	175,000.00	Additional pump stations for Palmyra, Brightmore, Everly, Lakespur,PIL 4, PIL 2	

Water (Purchase Reclaimed Water)	
$	95,107.72	
$	145,000.00	
$	125,000.00		

Fuel & Oil	
$	-	
$	5,000.00	
$	20,000.00	
Generators, if needed at well 83	

Well Availability Payment	
$	(3,114.99)	
$	260,212.86	
$	349,127.00	
Collected, but being held in escrow per Board direction	

Base Charge Payment	
$	-	
$	86,916.44	
$	196,750.00	
Money tranfered to capital recovery account	

Infrastructure Improvements	
$	722,727.67	
$	125,000.00	
$	250,000.00	
Well 96 implemention	

PIL Extraordinary Erosion	
$	-	
$	-	
$	35,000.00	
New line item 24/25	

Total Expenditures	
$	1,651,249.21	
$	2,320,329.30	
$	2,315,877.00		

County Appraiser & Tax Collector Fee	
$	-	
$	(18,085.00)	
$	(8,085.00)	
2% County Collection Fee	

Discounts for Early Payments	
$	-	
$	(36,170.00)	
$	(16,170.00)	
4% Early Payment to County Discount	

Excess / (Shortfall)	
$	545,598.94	
$	-	
$	-		

(1) Estimated 2024/2025 Assessable Entities =	4,968	

Per Unit Gross Special Assessment Rate =	$81.37