West Villages Improvement District
Unit 6 - Master Irrigation Utility

Proposed Budget For Fiscal Year 2026/2027
October 1, 2026 - September 30, 2027

Table of Contents

1
2

Proposed Operating Budget
Proposed Capital Improvements Budget

TOC-1

WEST VILLAGES IMPROVEMENT DISTRICT - UNIT 6 MASTER IRRIGATION UTILITY REGULAR OPERATIONS BUDGET
FISCAL YEAR 2026/2027

OPERATING

1

FISCAL YEAR 2024/2025 ACTUAL

FISCAL YEAR 2025/2026 BUDGET

FISCAL YEAR 2026/2027 BUDGET

COMMENTS

REVENUES

Revenues

Well Availability Charge

$	354,575.63

$	465,000.00

$	543,000.00

5.5% increase per request from co-permittee Ranch Entities

Base Charge

$	199,786.05

$	265,000.00

$	325,000.00

Increase due to additional units and per rate study

Water Usage

$	1,184,938.97

$	1,260,000.00

$	1,360,000.00

Increase due to additional units and per rate study

Interest / Other Income

$	25,991.91

$	241,500.00

$	25,000.00

Unit 1 Common Area Irrigation

$	-

$	-

$	185,000.00

Special Assessment (1)

$	385,113.30

$	829,787.00

$	-

TOTAL REVENUES

$	2,150,405.86

$	3,061,287.00

$	2,438,000.00

EXPENDITURES

Operating Expenditures

Engineering

$	207,193.77

$	75,000.00

$	75,000.00

Professional Services

$	240,312.50

$	150,000.00

$	150,000.00

FDEP Reporting, WUP Management etc.

Engineering - Extraordinary

$	25,000.00

$	-

Management

$	79,999.92

$	120,000.00

$	150,000.00

Operations Administration

$	210,000.00

$	240,000.00

$	280,000.00

Legal

$	2,583.00

$	10,000.00

$	10,000.00

Legal - Extraordinary Cost (GP Lawsuit)

$	856,866.14

$	750,000.00

$	-

Audit

$	4,095.00

$	5,000.00

$	5,000.00

Miscellaneous

$	2,839.82

$	25,000.00

$	10,000.00

Misc - Extraordinary Cost (GP Lawsuit)

$	7,125.00

$	30,000.00

$	-

Utility System - Repairs & Maintenance

$	309,992.87

$	415,000.00

$	400,000.00

Electricity

$	214,676.69

$	230,000.00

$	250,000.00

Water (Purchase Reclaimed Water)

$	71,050.69

$	125,000.00

$	150,000.00

Fuel & Oil

$	-

$	20,000.00

$	20,000.00

Well Availability Payment

$	799,015.35

$	465,000.00

$	543,000.00

Base Charge Payment

$	-

$	265,000.00

$	325,000.00

Money transferred to capital recovery account

PIL Extraordinary Erosion

$	-

$	35,000.00

$	30,000.00

Insurance

$	-

$	26,500.00

$	40,000.00

Total Operating Expenditures

$	3,005,750.75

$	3,011,500.00

$	2,438,000.00

Capital Improvements - Not Developer Funded

Infrastructure Improvements

$	-

$	-

$	-

Infrastructure Improvements Engineering

$	-

$	-

$	-

Total Capital Improvements

$	-

$	-

$	-

TOTAL EXPENDITURES

$	3,005,750.75

$	3,011,500.00

$	2,438,000.00

County Appraiser & Tax Collector Fee

$	-

$	(16,596.00)

$	-

2% County Collection Fee

Discounts for Early Payments

$	-

$	(33,191.00)

$	-

4% Early Payment to County Discount

Excess / (Shortfall)

$	(855,344.89)

$	-

$	-

WEST VILLAGES IMPROVEMENT DISTRICT - UNIT 6 MASTER IRRIGATION UTILITY CAPITAL IMPROVEMENTS BUDGET
FISCAL YEAR 2026/2027

CAPITAL IMPROVEMENTS

2

FISCAL YEAR 2024/2025 ACTUAL

FISCAL YEAR 2025/2026 BUDGET

FISCAL YEAR 2026/2027 BUDGET

COMMENTS

REVENUES

Developer Funding

Total Est. Developer subsidies are $6.2 Million as of 4/30/2026

Developer Subsidy for Operating

$	-

$	60,000.00

$	-

Developer Subsidy for Capital

$	694,216.20

$	975,000.00

$	926,500.00

TOTAL REVENUES

$	694,216.20

$	1,035,000.00

$	926,500.00

EXPENDITURES

Operating Expenditures

Developer Funded Operating Expenditures

$	-

$	60,000.00

$	-

Total Operating Expenditures

$	-

$	60,000.00

$	-

Capital Improvements

Infrastructure Improvements

$	662,459.81

$	900,000.00

$	851,500.00

Well 193 Connection; Preserve, Oasis & Tortuga Connections

Infrastructure Improvements Engineering

$	31,756.39

$	75,000.00

$	75,000.00

Total Capital Improvements

$	694,216.20

$	975,000.00

$	926,500.00

TOTAL EXPENDITURES

$	694,216.20

$	1,035,000.00

$	926,500.00

Excess / (Shortfall)

$	-

$	-

$	-