PAL-MAR
WATER CONTROL DISTRICT

Regular Board Meeting November 3, 2022
9:30 A.M.

Special District Services, Inc.
The Oaks Center 2501A Burns Road
Palm Beach Gardens, FL 33410

www.palmarwcd.org 561.630.4922 Telephone 877.SDS.4922 Toll Free 561.630.4923 Facsimile

AGENDA
PAL MAR WATER CONTROL DISTRICT
Martin County Commission Chambers’ Administrative Center 2401 SE Monterey Road
Stuart, Florida 34996
REGULAR BOARD MEETING
November 3, 2022
9:30 a.m.

Call to Order
Proof of Publication.	Page 1
Establish Quorum
Additions or Deletions to Agenda
Approval of Minutes
August 22, 2022 Regular Board Meeting…	Page 4
Status Report
Legal – Status Report
Engineer – Status Report
District Manager Report
Field Maintenance Report
Old Business
Update Regarding Litigation
Update on Mowing
Update on Conversation with FDOT & SFWMD Regarding Flooding Caused by Beeline Highway Project
Update on Pal-Mar WCD Perimeter Berm Hight Requirement
Update Regarding Trailside Culvert
New Business
Consider Resolution No. 2022-04 – Adopting a Fiscal Year 2021/2022 Amended Budget…	Page 13
Consider Approval of Auditor Renewal…	Page 16
Administrative Matters
Financial Report…	Page 17
Consider Invoices…	Page 18
Landowner Items
Comments from the Public for Items Not on the Agenda
Board Member Comments
Adjourn

PROOF OF PUBLICATION

LOCALQ
The Gc1inesville 5un I Tl e Ledge1· Daily commercial I Ocala arBanner News Chief I Herald-Tribune
News Herald I The Palm Beach Post
Northwest Florida Oaily News

PO Box 631244 Cincinnati, OH 45263-1244

PAL MAR WATER CONTROL Dl5TR ICT
F15CAL YEAR 2022/2023

laura arcber
Pal-Mar Water Control District 2501 Bums RD #A
Palm Beach Gardens FL 33410-5207

STATE OF FLORIDA, COUNTY OF PALM BEACH

The Palm Beach Post, a daily newspaper printed and published In the city of West Palm Beach and of general circulation in Palm Beach, Martin, Okeechobee and St Lucie Counties, Florida; and personal knowledge of the facts herein state and that the notice hereto annexed was Published in said newspapers in the issues dated or by publication on the newspaper's website, if authorized, on:

09/23/2022

and that the fees charged are legal.
Sworn to and subscribed before on 09/23/2022

My commision expires
-

REGULAR MEETING SCHEDULE NOTICE IS HEREBY GIVEN lhal
fhe Boord or Supe,-vlsors of the Pol
Mor Wafer Control District will hold Re utor Me-eHngs at 9:30 a.m. In the. Mortin CoOnlY Commission Cham bers, Administrative Cenrer. tocolect 01 2401 SE Monferev Rood, Stuart; Florido 34996, ( ...•unless otherwise noled .. ) on lhe following dofes:
October 6, 202.2
November 3, 2022
Decen10er 1, 2022
January 5, 2023
Fl?bruorv '21'2023
Morch 2, 2023
APrll 6, 2023
MOY 4, 2023
·•.June 1. '2023...
Au•us1 3, 2023
Sepfember 7. 2023
.. The June I, l02J, Regular Meeling wfll loke a,loce QI 10:0Q o,m. rn the Mortin county Ccmmls-slon Cham bers, Admlnistratirve Cen1er, loca,C!'ct ot 2401 SE M1mrerey Rood, Stuart, Florido 34996 ond wfll olso include the L.ondowotrs' MccU,,g.••
The purpose or the me-effogs ls to conduct onv all business coming berore the. Boord. Copies of the Agenda tor on of tne meetings may
be OblOined from lhe Olslrlcl's website or by contacting the orstr1ct Monooer al (561) 630-4!122 ond/or toll free 1-sn-137-•n2.
From time to rime one or more
Supervisors mo')' PcrficiP0T bV tele­ phone; therefore, o speaker rete.. phone will be p,.esent ot lhe meeting loc:ofton so fhot Sui:,ervf!!iors may bl? fully  Informed  af  lhe discussions
toking  ploce, Meetings  mov be
conrlnu d o!. found necessorv fo o Hme end piece speclfled on the record.
If on'; person declde!li to CJ!l I 01w decrsion mode wlth respect to onv mot ter con ldcrod of these meet• lngs, such person will need a record or fhe proceedings ond such perso" rnov need to insure thot o verbolim record of the p,-oceedings Is. mode cl his or her own expense and which
, cord includes the testimonv ond
evfdence on Which 1he 0PPC0I ts
bosed.
In accordonce with the provisions Of the Americans with DlsobJUlies Act, any person reQuirlng special occom• modoHons or on inle.rpre,er to 1>ortldpote ot ony of these meetings. should contacr lhe Distrfcf Monc er
ot (561) 630-4922 aod/or roll-lroe 1.
877-7J7-4.972 01 leoSI ,even (7) days
orlor io u,e dcle o the porHculor

Publication Cost:

Customer No: PO#:
TlfI	l	N  T

$237.93 7804494
736988

OICC!

# of Copies:
1

meeting.
Meetings mov be: conceited fron, Hme to lime without cdvor-tlsed notice.
PAL MAR WATER CONTROL DISTRICT
www.pclmarwc-d.oro-
Ser,tl!mber 231 ?022 l\'780449.4

Please do 1111/ 11se thi.<form_/i,r pay111e11t rnmillmrce,

SARAH BERTELSEN
Notary Public Stare of Wisconsin

Page 1 of 1

Page 1

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Stuart News
1801 U.S. 1, Vero Beach, FL 32960
AFFIDAVIT OF PUBLICATION

SPECIAL DISTRICT SER VICES INC
2501 BURNS RD# A

PALM BEACH GARDENS, FL 33410-5207

STATE OF WISCONSIN COUNTY OF BROWN

Before the undersigned authority personally appeared, said legal clerk, who on oath says that he/she is a legal clerk of the Stuart News, a daily newspaper published at Stuart in Martin County, Florida: that the attached copy of advertisement was published in the  Stuart News in the following issues below. Affiant further says that the said Stuart News is a newspaper published in Stuart in said Martin County, Florida, and that said newspaper has heretofore been continuously published in said Martin County, Florida, daily and distributed in Martin County, Florida, for a period of one year next preceding the first publication of the attached copy of advertisement; and affiant further says that she has neither paid or promised any person, firm or corporation any discount, rebate, commission or refund for the purpose of securing this advertisement for publication in the said newspaper. The Stuart News has been entered as Periodical Matter at the Post Offices in Stuart, Martin County, Florida and has been for a period of one year next preceding the first publication of the attached copy of advertisement.
lssue(s) dated before where the dates are noted or by publication on the newspaper's website, if authorized, on :
09/23/2022

Notary, State of WI, County of Brown

My commission expires

Publication Cost: $167.58
Ad No: 0005420608
Customer No: 1313367
PO#:

# of Affidavits:	Page 2

PAL MAR WATER CONTROL DISTRICT FISCAL YEAR 2022/2023 REGULAR MEETING SCHEDULE
NOTICE 15 HEREBY GIVEN that
the Board of Supervisors of the Pal Mar Water Control District will hold Regular Meetings at 9:30 a.m. in the Martin County Commission Chambers,	Administrative Center, located at 2401 SE Monterey Road, Stuart, Flori­ da 34996, (**unless otherwise noted**) on the following dates:
October 6, 2022
November 3, 2022
December 1, 2022
January 5, 2023
February 2, 2023
March 2, 2023
April 6, 2023
May 4, 2023
**June 1, 2023**
August 3, 2023
September 7, 2023
**The June 1, 2023, Regular Meeting will take place at 10:00 a.m. in the Martin County Commission Cham­ bers, Administrative Center, located at 2401 SE Monterey Road, Stuart, Florida 34996 and will also include the Land­ owners' Meeting.**

The purpose of the meetings is to conduct any all business coming before the Board. Copies of the Agenda for any of the meetings may be ob­ tained from the District's website or by contacting the District Manager at (561) 630-
4922 and/or toll free 1-877-
737-4922.

From time to time one or more Supervisors may partici­ pate by telephone; therefore, a speaker telephone will be present at the meeting loca­ tion so that Supervisors may be fully informed of the dis­ cussions taking place. Meet­ ings may be continued as found necessary to a time and place specified on the record.
If any person decides to ap­ peal any decision made with respect to any matter consid­ ered at these meetings, such person will need a record of the proceedings and such per­ son may need to insure that a verbatim record of the pro­ ceedings is made at his or her own expense and which re­ cord includes the testimony and evidence on which the appeal is based.

In accordance with the provi­ sions of the Americans with Disabilities Act, any person re­ quiring special accommoda­ tions or an interpreter to par­ ticipate at any of these meet­ ings should contact the District Manager at (561) 630-
4922 and/or  toll-free  1-877-
737-4922 at least seven (7) days prior to the date of the particular meeting.

Meetings may be cancelled from time to time without ad­ vertised notice.

PAL MAR WATER CONTROL DISTRICT
www.palmarwcd.org PUBLISH:09/023/22 TCN 5420608

CALL TO ORDER

District Manager Michael McElligott called the August 22, 2022, Regular Board Meeting of the Pal Mar Water Control District to order at 10:51 a.m. in the Martin County Commission Chambers, 2401 SE Monterey Road, Stuart, Florida 34996.

PROOF OF PUBLICATION

District Manager Michael McElligott offered Proof of Publication which showed that notice of the Regular Board Meeting had been published in The Palm Beach Post and in The Stuart News on 8/2/2022 & 8/9/2022, as legally required.

SEAT NEW BOARD MEMBERS

The newly elected Supervisor George Stokus was seated.

ADMINISTER OATH OF OFFICE

Ms. Viator administered the oath of office to newly elected Board Member, George Stokus

ESTABLISH QUORUM

A quorum was established with the following attendees:

Commissioner Maria Marino	Present	
Commissioner Harold Jenkins	Present	
George Stokus	Present	
Bob Berman	Present	
Lewis Lolmaugh	Present	

Also, in attendance were staff members:

District Manager Michael McElligott	Special District Services, Inc	
General Counsel Mary Viator	Caldwell & Pacetti, P.A.	
District Engineer Bob Higgins	Higgins Engineering	
Betsy Burden	Caldwell & Pacetti, P.A.	
Bill Doney	Caldwell & Pacetti, P.A.	

Also, in attendance were several landowners and members of the public.

ELECTION OF OFFICERS

Mr. Lolmaugh nominated Mr. Berman to server as Chair. Commissioner Jenkins nominated Commissioner Marino to serve as Chair. There being no other nominations, by a vote of 3-2, Commissioner Marino was elected Board Chair.

Mr. Lolmaugh nominated Mr. Berman to server as Vice Chair. Commissioner Marino nominated Mr. Stokus to serve as Vice Chair. There being no other nominations, by a vote of 3-2, Mr. Stokus was elected Board Vice Chair.

By a vote of 5-0 Mr. McElligott was elected to serve as Secretary and Treasurer.

By a vote of 5-0, all remaining Board Members were elected to serve as Assistant Secretaries.

ADDITIONS OR DELETIONS TO THE AGENDA

There were no addition or deletions to the agenda.

APPROVAL OF MINUTES

June 27, 2022, Regular Board Meeting

There being no changes, the June 27, 2022, Regular Board Meeting minutes were approved as presented on a motion made by Commissioner Jenkins, seconded by Mr. Lolmaugh. The motion carried 5-0.

July 13, 2022, Regular Board Meeting

There being no changes, the July 13, 2022, Regular Board Meeting minutes were approved as presented on a motion made by Commissioner Jenkins, seconded by Mr. Lolmaugh. The motion carried 5-0.

STATUS REPORTS

Legal – Status Report

District attorney Mary Viator stated that legal status report is included in the meeting book. She stated that most of her items have their own agenda item later in the meeting.

Mrs. Viator did state that the Florida Supreme Court has declined to take up the lawsuit between Martin County/ SFWMD and Hobe St. Lucie Conservancy District. A Final

Judgement in that lawsuit has now been issued to Hobe St. Lucie Conservancy District. Mrs. Viator refreshed the Board that the results of the lawsuit will apply to Pal-Mar WCD even though Pal-Mar WCD did not join in any appeals. As a result, it would be appropriate to seek a Final Judgment for Pal-Mar WCD also. After some discussion, a motion was made by Mr. Lolmaugh, with a second by Commissioner Jenkins to authorize Mrs. Viators office to seek a Final Judgement in Pal-Mar WCD’s name. That motion passed 5-0.

Engineer – Status Report

Mr. Higgins updated the Board that through his conversations with SFWMD, it has been determined that the culvert installed by the Trailside landowner is located in the works of Pal-Mar WCD. Martin County is currently pursuing corrective action. After some discussion, there was a motion made by Commissioner Jenkins, with a second from Mr. Stokus to send a notice to the Trailside owner that they have 60 days to remove the culvert or Pal-Mar WCD will remove it using our existing maintenance contract at the owner’s cost. The motion passed 5-0.

There was also some discussion regarding the 298 language and prior minutes being sent to Martin County, Palm Beach County, and SFWMD to remind them that Pal-Mar WCD needs to be included in permitting action when the permit affects Pal-Mar WCD land. Mr. McElligott state that this was actually an agenda item later in the meeting, Old Business # 5. He also stated that the minutes just approved at this meeting were the minutes needing to be sent, so that can now be done after this meeting.

District Manager Report

Mr. McElligott stated that all his item is covered as separate agenda items. Mr. McElligott asked the Board if there are any objections to canceling September 1st meeting as it is only a week away. There were no objections.

Field Maintenance Report

Mr. Gazza stated that at this point it still looks bad out there. Mr. Lolmaugh updated the Board that the new mowing contractor just started last Thursday, starting at Beeline Highway game crossing gate. Mr. Gazza warrened that the mowing contractor needs to careful of trespassing. Mr. Lolmaugh stated that he had already updated SFWMD about the mowing work and he received permission from SFWMD for the mowing contractor. There was discussion on getting updates with the mower as he progresses. Mr. Gazza said he will be happy to check up on the progress. Commissioner Marino asked that we get an update report from the mower for the next meeting. Mr. Gazza suggested that we add the map to the contract as backup.

OLD BUSINESS

Update on Proposed Question for an Attorney General’s Opinion Regarding Pal-Mar WCD Granting of Easements

This item is being combined with the discussion for Old Business Item # 2 next.

Consider Granting and Recording of Drainage, Utility and Ingress/Egress Easement to Landowners on the Map Over the District’s Three Parcels Extending from Beeline Highway to the Jupiter Grade

Commissioner Jenkins stated that these 2 items, Old Business Item # 1 and #2 should go away. After a brief discussion, a motion was made by Commissioner Jenkins, with a second from Mr. Stokus, to reverse direction and put to bed any discussion regarding the proposed question for an Attorney General’s Opinion and regarding granting and recording an easement on the three parcels owned by Pal-Mar WCD. That motion passed 4-1, with Mr. Berman voting no.

Update Regarding Litigation

Mrs. Viator already updated the Board on the litigation during her Legal Report earlier in the meeting.

Update Regarding Mowing

This update was covered during the Field Maintenance report earlier in the meeting.

Update On Sending Minutes and 298 Language to Martin County, Palm Beach County, and SFWMD regarding Outside Landowners Obtaining a Permit from Pal-Mar WCD

This item was covered during the Engineers report earlier in the meeting.

Update On Amended Email from Mr. McElligott dated 6/24/2022

Mr. McElligott reminded the Board that they requested he send out an amendment to an email he originally sent on 6/24/2022 to clarify statements made regarding assessments being paid in full. Mr. McElligott pointed to his amended email in the Board package. There were no further questions regarding it.

Consider Resolution No 2022-03 Fiscal year 2022/2023 Budget

Mr. McElligott presented Resolution No. 2022-03:

RESOLUTION NO. 2022-03

A RESOLUTION OF THE BOARD OF SUPERVISORS OF THE PAL- MAR WATER CONTROL DISTRICT APPROVING A BUDGET FOR FISCAL YEAR 2022/2023.

Mr. McElligott reminded the Board that they had previously approved a budget at $12.00 per acre, which was used for the TRIM notices sent out. The Board had requested to bring back the budget to make a final decision to leave it at $12.00 or change it. Mr. McElligott reminded the Board that the rate can only remain the same or be decreased from TRIM to the final rate. There was lots of discussion regarding the need for $12.00 per acre considering the funds collected this year and the larger than normal fund balance the District current has. After a long discussion, a motion was made by Commissioner Jenkins, with a second from Mr. Berman, to approve a Fiscal Year 2022/2023 budget that sets the per acre rate at $9.00 per acre. The motion passed 5-0.

NEW BUSINESS

Consider Approval of Updated Special District Services, Inc Management Contract

Mr. McElligott refreshed the Board that he had brought up the topic of a contract rate increase at a prior meeting and had included the increased amount in the Final Budget the Board approved. This is item is to approve the formal contract with the increased rate. There were some questions about specific tasks listed in the fees chart, specifically some of the Bond related task. Mr. McElligott explained that those are standard in Special District Services, Inc contracts, and that those would only come into play if the Board issued Bonds. There was also a question about the termination clause which Mr. McElligott was able to answer.

After the Board discussion, Mr. Berman made a motion to approve the Special District Services, Inc. contract presented. There was a second by Commissioner Jenkins. That motion carried 5-0.

Consider	Renewal	Move	Future	Meetings	to	the	Martin	County Commission Chambers and Hire Law Enforcement

Mr. McElligott explained that he had received a request to have all future meetings moved to the Martin County Commission Chambers and consider hiring law enforcement. Commissioner Jenkins explained that he made the request. After some discussion it was consensus of the Board that we do not need to hire additional law enforcement, that what ever law enforcement is already around will suffice. There was also some discussion regarding 9:30am or 10:00am start time.

A motion was made by Commissioner Jenkins to move all future Board meetings to the Martin County Commission Chambers at 10:00am, using the Blake Library as a backup option if the Commission Chambers are not available. There was a second by Mr. Berman. That motion carried 5-0.

Discussion Regarding Invitation to Participate at the SFWMD Resiliency Coordination Forum Meeting

Mr. Higgins explained the item to the Board and stated it is the Boards decision to have him go. Mr. Berman asked Mr. Higgins if he was planning on being there already? Mr. Higgins said no, he was not. Commissioner Marino stated that the Counties would have representatives there that can report back, Mr. Higgins does not need to go.

Update the Board on Invasive Plant Treatment

Mr. Higgins informed the Board the Dr. Reinhart had notified the District that SFWMD would be entering into Pal-Mar WCD as part of their invasive species control work. Dr. Reinhart was present at the meeting and gave a brief overview of the work. The Board stated that they have no problem with SFWMD proceeding, but they stressed that the Pal-Mar WCD Board is not giving SFWMD permission to be on any private lands in Pal-Mar WCD.

Update on Conversation with FDOT & SFWMD regarding Flooding Caused by Beeline Highway Project

Mr. Higgins updated the Board. Mr. Higgins had contacted SFWMD about the issue, and SFWMD stated they had already contacted FDOT about the issue. Mr. Higgins explained that the pine tree die off was caused by beetles, which were

caused by stress, which was most likely caused by the standing water. Unfortunately, all the damage is already done. Mr. Berman asked Mr. Higgins if FDOT was addressing private property flooding caused by the Beeline Highway widening project not addressing runoff properly? Mr. Higgins explained that he cannot say if the drainage there now is equivalent to what was there prior, but to get FDOT to make changes now would be unlikely.

After some more Board discussion, the Board consensus was to have Mr. Higgins continue to talk to FDOT and SFWMD about the additional water coming back onto Pal-Mar WCD landowner’s land.

Update on Pal-Mar WCD Perimeter Berm Height Requirement

Mr. McElligott reminded the Board of this conversation that was brought up by Mr. Lolmaugh previously. Mr. Higgins explained that the perimeter berm does not have a stated standard height in the Water Control Plan. The original design was to be able to block a 100-year flood event. Mr. Higgins said it would be proper for the Board to maintain the berm height, but it is not a requirement. Mr. Higgins stated that the average height is 3 feet, but that the height varies all over the berm. Mr. Lolmaugh stated that he feels it has been degraded over time by landowners and should probably be addressed. It was the consensus of the Board to have Mr. Higgins what the berm specifications should be. Then, once the past unpaid funds have been received the Board can move forward with the Berm.

ADMINISTRATIVE MATTERS

Financial Report

Mr. McElligott pointed out the financial report in the Board book and explained that this has already been covered during the budget discussion. Also, Mr. McElligott pointed out the district audit had been received. Commissioner Marino pointed out that on page 4 the auditor had used the term “resident” which should be “landowner” as there are no residents in Pal-Mar WCD. Mr. McElligott said he would let the auditors know about the needed correction.

Consider Invoices

The invoices were approved, as presented, on a motion made by Mr. Berman, seconded by Commissioner Jenkins, and the motion carried 5-0.

LANDOWNER ITEMS

Tommy Crowe asked about the letter some landowners received regarding what you can and can not have on your property. Mr. McElligott and Mr. Berman explained that those letters did not come from Pal-Mar WCD, that they most likely came from Martin County. The Board reminded the residents that Pal-Mar WCD Board has no zoning authority, that the landowners would need to talk to Martin County regarding that.

George Rodriguez feels there needs to be more done about the flooding issue caused by the Beeline Highway project. Commissioner Marino explained that we are still communicating with FDOT and SFWMD regarding the issue.

Mr. Gazza asked that the Board is clear, that they are not giving SFWMD permission to enter private landowners’ property for the invasive species work. Mr. Gazza reiterated that if FWC needs to cross his private property they need to seek his permission. Mr. Berman agreed that Pal-Mar WCD Board did not give FWC permission to go on private landowner’s land.

Mr. Gazza also explained that the last time he attempted to do any grading for Pal-Mar WCD maintenance he was stopped by FWC officers. Mr. Gazza asked that FWC relay to all of their officers that Pal-Mar WCD can perform the grading maintenance.

COMMENTS FROM THE PUBLIC FOR ITEMS NOT ON THE AGENDA

Linda Smith congratulated the District on concluding the landowner’s election and asked the Pal-Mar WCD Board to continue to be stewards of the land.

Gail Ladd expressed concerns coming from Trailside residents regarding hunting and 4wheeler riding scaring the horses.

BOARD MEMBER COMMENTS

Mr. Berman wanted to let any landowner that still has objections regarding the landowner’s election, that the appropriate venue for that is the circuit courts. Mr. Viator confirmed that is correct. Mr. Berman asked if the courts could change the election results, and Mrs. Viator said yes, they could. Mr. Berman asked who the defendant would be in those cases? Mrs. Viator said the Pal-Mar WCD would be the defendant. Mr. Berman asked then if Pal-Mar WCD would have to pay to defend itself and Mrs. Viator said yes.

Mr. Lolmaugh asked if Pal-Mar needed to look into doing an updated 5-year facility report. Mrs. Viator stated that amendments to the WCP can count for facility reports, but that she would look into if we are due for something.

ADJOURNMENT

There being no further business to come before the Board, at 12:37 pm a motion to adjourn the meeting was made by Commissioner Marino, with a second by Commissioner Jenkins. The motion carried unanimously

Secretary/Assistant Secretary	Chair/Vice-Chair

RESOLUTION NO. 2022-04

A RESOLUTION OF THE BOARD OF SUPERVISORS OF THE PAL-MAR WATER CONTROL DISTRICT AUTHORIZING AND ADOPTING AN AMENDED FINAL FISCAL YEAR 2021/2022 BUDGET, PURSUANT TO CHAPTER 189, FLORIDA STATUTES; AND PROVIDING AN EFFECTIVE DATE.

WHEREAS, the Board of Supervisors of the Pal-Mar Water Control District (hereinafter the “District”) is empowered to provide a funding source and to impose special assessments upon the properties within the District; and,

WHEREAS, the District has prepared for consideration and approval an amended final fiscal year 2020/2021 budget.

NOW, THEREFORE, BE IT RESOLVED BY THE BOARD OF SUPERVISORS OF THE PAL-MAR WATER CONTROL DISTRICT, THAT:

Section 1.  The Amended Operating Fund and Debt Service Fund Budget for Fiscal Year 2021/2022 attached hereto as Exhibit “A” is hereby approved and adopted.

Section 2.  The Secretary/Assistant Secretary of the District is authorized to execute any and all necessary transmittals, certifications or other acknowledgements or writings, as necessary, to comply with the intent of this Resolution.

PASSED, ADOPTED and EFFECTIVE this 3rd day of November, 2022
.

ATTEST:	PAL-MAR
WATER CONTROL DISTRICT

By:		By:		 Secretary/Assistant Secretary			Chairperson/Vice Chairperson

Pal Mar
Water Control District

Amended Final Budget For Fiscal Year 2021/2022
October 1, 2021 - September 30, 2022

AMENDED FINAL BUDGET
PAL MAR WATER CONTROL DISTRICT FISCAL YEAR 2021/2022
OCTOBER 1, 2021 - SEPTEMBER 30, 2022

	FISCAL YEAR 2021/2022 BUDGET
10/1/21 - 9/30/22	AMENDED FINAL BUDGET
10/1/21 - 9/30/22	YEAR TO DATE ACTUAL
10/1/21 - 9/29/22	
Carry Forward Surplus	222,448			
				
REVENUES				
O & M Assessments	478,278	265,016	265,016	
Other Revenue	0	675	675	
LO Funding Agreements	12,000	0	0	
Interest Income	360	500	488	
8ncollectable Assessments	(353,687)	0	0	
TOTAL REVENUES	$	136,951	$	266,191	$	266,179	
				
EXPENDITURES				
ADMINISTRATIVE EXPENDITURES				
Supervisor Fees	0	0	0	
Payroll Taxes	0	0	0	
Engineering	28,000	25,000	19,871	
Management	24,000	25,000	25,000	
Legal	30,000	100,000	69,979	
Assessment Roll	5,000	5,000	5,000	
Audit Fees	3,900	3,900	3,900	
Insurance	8,300	5,706	5,706	
Legal Advertising	2,100	2,100	1,583	
Miscellaneous	5,000	5,000	1,710	
Postage	2,000	110	102	
Office Supplies	2,000	1,000	958	
Website Management	1,500	1,500	1,500	
Dues & Subscriptions	175	175	175	
Contingency (Legal - Extraordinary)	5,500	5,500	4,551	
				
TOTAL ADMINISTRATIVE EXPENDITURES	$	117,475	$	179,991	$	140,035	
				
MAINTENANCE EXPENDITURES				
Maintenance Contract	12,000	12,000	12,000	
Mowing	0	65,760	32,880	
				
TOTAL MAINTENANCE EXPENDITURES	$	12,000	$	77,760	$	44,880	
				
TOTAL EXPENDITURES	$	129,475	$	257,751	$	184,915	
				
EXCESS/(S+ORTFALL)	$	7,476	$	8,440	$	81,264	
				
County Appraiser & Tax Collector Fee	(2,492)	(4,003)	(4,003)	
Discounts For Early Payments	(4,984)	(8,073)	(8,073)	
				
NET EXCESS/ (S+ORTFALL)	$	-	$	(3,636)	$	69,188	
				
VARIANCE TO BUDGET		$	(3,636)		

Note: Year To Date Actual Legal Expenditures Includes Invoices Received Through 8/5/2022.

Fund Balance As Of 9/30/21	
Projected FY 2021/2022 Activity	
Projected Fund Balance As Of 9/30/22	

$222,448	
($3,636)	
$218,812	

November 3, 2022

RE: Pal Mar Water Control District Auditor Renewal

At the November 7, 2019 Pal Mar Water Control District Board Of Supervisors meeting, the firm of Grau & Associates was selected to perform the 9-30-2019, 9-30-2020 and 9- 30-2021 year end audits of the District with an option to perform the 9-30-2022 and 9-30- 23 audits.

The fees for the 9-30-2019 audit were $3,700. The fees for the 9-30-2020 audit were
$3,800. And the fees for the 9-30-2021 audit were $3,900. The proposed fees for the 9- 30-2022 audit is $4,000, which is the budgeted amount for audit fees for Fiscal Year 2022/2023. The proposed fee for the 9-30-2023 audit is $4,100.

Management is pleased with the professionalism and the competence of the Grau & Associates partners and staff; therefore, management recommends that the Board approve the renewal option for the Fiscal Year Ending 9-30-2022 and 9-30-2023 audits for Grau & Associates.

Special District Services, Inc.

Pal Mar Water Control District
Budget vs. Actual
October 2021 through September 2022

	Oct '21 - Sep 22		21/22 Budget		$ Over Budget		% of Budget	
Ordinary Income/Expense								
Income								
363.100 · O & M Assessments	265,015.73		478,278.00		-213,262.27		55.41%	
363.830 · Assessment Fees	-4,002.98		-2,492.00		-1,510.98		160.63%	
363.831 · Assessment Discounts	-8,072.54		-4,984.00		-3,088.54		161.97%	
369.400 · Other Income	675.00		12,000.00		-11,325.00		5.63%	
369.401 · Interest Income	488.31		360.00		128.31		135.64%	
512.999 · Uncollectable Assessments	0.00		-353,687.00		353,687.00		0.0%	
Total Income	254,103.52		129,475.00		124,628.52		196.26%	
Gross Profit	254,103.52		129,475.00		124,628.52		196.26%	
Expense								
511.310 · Engineering	19,871.20		28,000.00		-8,128.80		70.97%	
511.311 · Management Fees	25,000.00		24,000.00		1,000.00		104.17%	
511.315 · Legal Fees	69,979.41		30,000.00		39,979.41		233.27%	
511.318 · Assessment/Tax Roll	5,000.00		5,000.00		0.00		100.0%	
511.320 · Audit Fees	3,900.00		3,900.00		0.00		100.0%	
511.450 · Insurance	5,706.00		8,300.00		-2,594.00		68.75%	
511.480 · Legal Advertisements	1,582.67		2,100.00		-517.33		75.37%	
511.512 · Miscellaneous	1,709.83		5,000.00		-3,290.17		34.2%	
511.513 · Postage and Delivery	102.66		2,000.00		-1,897.34		5.13%	
511.514 · Office Supplies	958.00		2,000.00		-1,042.00		47.9%	
511.515 · Website Management Fee	1,500.00		1,500.00		0.00		100.0%	
511.540 · Dues, License & Subscriptions	175.00		175.00		0.00		100.0%	
511.999 · Contingency	4,551.00		5,500.00		-949.00		82.75%	
512.305 · Maintenance Contract	12,000.00		12,000.00		0.00		100.0%	
512.464 · Mowing	32,880.00		0.00		32,880.00		100.0%	
Total Expense	184,915.77		129,475.00		55,440.77		142.82%	
1et Ordinary Income	69,187.75		0.00		69,187.75		100.0%	
1et Income	69,18 . 5		0.00		69,18 . 5		100.0%	

Bank Balance As Of 9/30/22	$	297,655.61	
Investment Acct Balance As Of 9/30/22	$	41,865.35	
Accounts Payable As Of 9/30/22	$	47,884.59	
Accounts Receivable As Of 9/30/22	$	-	
Total Fund Balance As Of 9/30/22	$	291,636.37	

12:03 PM
10/24/22
Accrual Basis

Pal Mar Water Control District
Custom Transaction Detail Report
August 15 through October 24, 2022

	Type		Date		Num		Name		Memo		Debit		Credit	
Caldwell Pacetti Edwards Schoech & Viator														
Legal Fees	Bill Pmt -Check		09/01/2022		1833		Caldwell Pacetti Edwards Schoech & Viator		Invoice #130012 Legal Services June 2022-July 2022		14,229.85			
	Bill Pmt -Check		10/01/2022		1838		Caldwell Pacetti Edwards Schoech & Viator		Invoice #130150 Legal Services July 2022		8,209.49			
Total Caldwell Pacetti Edwards Schoech & Viator											22,439.34		0.00	

Higgins Engineering, Inc.														
Engineer Fees	Bill		08/15/2022		2174		Higgins Engineering, Inc.		Inv #2174 Engineer Services 07.16.22-08.15.22				2,152.80	
	Bill Pmt -Check		09/01/2022		1834		Higgins Engineering, Inc.		Inv #2174 Engineer Services 07.16.22-08.15.22		2,152.80			
	Bill		09/15/2022		2199		Higgins Engineering, Inc.		Inv #2199 Engineer Services 08.16.22-09.15.22				1,686.80	
	Bill Pmt -Check		10/01/2022		1840		Higgins Engineering, Inc.		Inv #2199 Engineer Services 08.16.22-09.15.22		1,686.80			
Total Higgins Engineering, Inc.											3,839.60		3,839.60	

Special District Services, Inc.														
Management Fees	Bill		08/31/2022		2022-0808		Special District Services, Inc.		Management Fees				2,501.37	
	Bill Pmt -Check		09/01/2022		1836		Special District Services, Inc.		Management Fees		2,501.37			
	Bill		09/29/2022		2022-1510		Special District Services, Inc.		Assessment Roll Preparatipn (per agreement) 2022				5,000.00	
	Bill		09/30/2022		2022-0919		Special District Services, Inc.		Management Fees				3,513.29	
	Bill Pmt -Check		10/01/2022		1842		Special District Services, Inc.				8,513.29			
Total Special District Services, Inc.											11,014.66		11,014.66	
Miscellaneous														
CA Florida Holdings, LLC	
Bill Pmt -Check		
09/01/2022		
1832		
CA Florida Holdings, LLC		
Statement #4772739 Acct#730557 Notice of LO Mtg & Reg Board Mtg		
480.48			
Total CA Florida Holdings, LLC
Egis Insurance & Risk Advisors	

Bill		

10/01/2022		

16640		

Egis Insurance & Risk Advisors		

Invoice #16640 Renew Policy #100122051 10/1/22-10/1/23		480.48		0.00

6,291.00	
	Bill Pmt -Check		10/01/2022		1839		Egis Insurance & Risk Advisors		Invoice #16640 Renew Policy #100122051 10/1/22-10/1/23		6,291.00			
Total Egis Insurance & Risk Advisors
Lumberjack Land Management LLC	

Bill		

08/27/2022		

1027		

Lumberjack Land Management LLC		

Invoice #1027 Lawn Maintenance Aug 2022		6,291.00		6,291.00

1,000.00	
	Bill Pmt -Check		09/01/2022		1835		Lumberjack Land Management LLC		Invoice #1027 Lawn Maintenance Aug 2022		1,000.00			
	Bill		09/27/2022		1028		Lumberjack Land Management LLC		Invoice #1028 Lawn Maintenance Sept 2022				1,000.00	
	Bill Pmt -Check		10/01/2022		1841		Lumberjack Land Management LLC		Invoice #1028 Lawn Maintenance Sept 2022		1,000.00			
Total Lumberjack Land Management LLC
Roberts, Reynolds, Bedard & Tuzzio, LLC	

Bill		

09/30/2022		

68491		

Roberts, Reynolds, Bedard & Tuzzio, LLC		

Bill #68491 Professional Services thru 09.30.22		2,000.00		2,000.00

555.00	
Total Roberts, Reynolds, Bedard & Tuzzio, LLC
Timothy D Wallace Lawn Service	

Bill		

08/25/2022		

2022		

Timothy D Wallace Lawn Service		

Invoice #2022 Lawn Maint Aug 2022		0.00		555.00

16,440.00	
	Bill Pmt -Check		09/01/2022		1837		Timothy D Wallace Lawn Service		Invoice #2022 Lawn Maint Aug 2022		16,440.00			
	Bill		09/27/2022		2023		Timothy D Wallace Lawn Service		Invoice #2023 Lawn Maint Sept 2022				16,440.00	
	Bill Pmt -Check		10/01/2022		1843		Timothy D Wallace Lawn Service		Invoice #2023 Lawn Maint Sept 2022		16,440.00			
Total Timothy D Wallace Lawn Service											32,880.00		32,880.00	
TOTAL											78,945.08		56,580.26	

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