West Villages Improvement District
Unit 6 - Master Irrigation Utility

Final Budget For Fiscal Year 2025/2026
October 1, 2025 - September 30, 2026

WEST VILLAGES IMPROVEMENT DISTRICT - UNIT MASTER IRRIGATION UTILITY BUDGET
FISCAL YEAR 2025/2026

6

(1) Estimated 2025/2026 Assessable Entities =  5,099

Per Unit Gross Special Assessment Rate =

$162.74

REVENUES

FISCAL YEAR 2023/2024 ACTUAL

FISCAL YEAR 2024/2025 BUDGET

FISCAL YEAR 2025/2026 BUDGET

COMMENTS

Well Availability Charge

$	341,287.01

$	349,127.00

$	465,000.00

Excludes Gran Paradiso ERUs

Base Charge

$	136,698.13

$	196,750.00

$	265,000.00

Excludes Gran Paradiso ERUs

Water Usage

$	728,110.72

$	935,704.00

$	1,260,000.00

Increases due to additional Units

Interest / Other Income

$	266,915.53

$	-

$	241,500.00

Unit 1 & 3 Irrigation Common Area

Special Assessment (1)

$	492,026.50

$	404,255.00

$	829,787.00

Special Assessment for Gran Paradiso HOA Irrigation Lawsuit

Total Revenues

$	1,965,037.89

$	1,856,708.30

$	3,061,287.00

Developer Subsidy for Capital / Operating

$	-

$	454,296.00

$	1,035,000.00

Total Funds Available

$	1,965,037.89

$	2,374,584.30

$	4,096,287.00

EXPENDITURES

Engineering

$	242,731.15

$	100,000.00

$	150,000.00

Professional Services

$	-

$	100,000.00

$	150,000.00

FDEP Reporting, WUP Management etc.

Engineering - Extraordinary

$	27,400.00

$	25,000.00

$	25,000.00

Management

$	40,000.00

$	80,000.00

$	120,000.00

Operations Administration

$	148,000.00

$	210,000.00

$	240,000.00

Anticipated additional staff member

Legal

$	1,899.00

$	10,000.00

$	10,000.00

Legal - Extraordinary Cost (GP Lawsuit)

$	291,851.18

$	350,000.00

$	750,000.00

Gran Paradiso Irrigation Lawsuit 2025/2026- Anticipated Expenses

Audit

$	2,908.80

$	5,000.00

$	5,000.00

Miscellaneous

$	32,584.44

$	15,000.00

$	25,000.00

Misc - Extraordinary Cost (GP Lawsuit)

$	19,904.88

$	30,000.00

$	30,000.00

Gran Paradiso Irrigation Lawsuit 2025/2026 Anticipated Expenses

Utility System - Repairs & Maintenance

$	373,479.42

$	240,000.00

$	475,000.00

Annual Hoover Pump Maintenance $71,482 (2024/2025)

Electricity

$	148,754.26

$	175,000.00

$	230,000.00

Additional pump stations for Village D, Village K/G Pumps

Water (Purchase Reclaimed Water)

$	102,880.70

$	125,000.00

$	125,000.00

Fuel & Oil

$	-

$	20,000.00

$	20,000.00

Generators, if needed at well 83

Well Availability Payment

$	-

$	349,127.00

$	465,000.00

Base Charge Payment

$	-

$	196,750.00

$	265,000.00

Money tranfered to capital recovery account

Infrastructure Improvements

$	179,482.73

$	250,000.00

$	900,000.00

New Wells 88, 89, 90

PIL Extraordinary Erosion

$	-

$	35,000.00

$	35,000.00

Insurance

$	-

$	-

$	26,500.00

New line item 25/26

Total Expenditures

$	1,611,876.56

$	2,320,329.30

$	4,046,500.00

County Appraiser & Tax Collector Fee

$	-

$	(8,085.00)

$	(16,596.00)

2% County Collection Fee

Discounts for Early Payments

$	-

$	(16,170.00)

$	(33,191.00)

4% Early Payment to County Discount

Excess / (Shortfall)

$	353,161.33

$	-

$	-