So as elsewhere stated, we see that the District’s central services costs are directly allocated and transferred from its Utility, Community Services and Beach Funds to its General Fund. But where do the monies from these former funds actually come from?

Take another look at the Plan for the Fiscal Year Ending June 30, 2023². There the reader will see w.0000here virtual transfers to the General Fund have been budgeted to take place from lesser budgetary units. Therefore, $568,189 was budgeted to be transferred from the District’s Utility Fund to its General Fund. And $1,178,206 was budgeted to be transferred from the District’s Community Services Fund to its General Fund. And $141,194 was budgeted to be transferred from the District’s Beach Fund to its General Fund. And on-and-on.

Where have the revenues in the District’s Utility Fund come from so transfers can be made therefrom to the General Fund? Since the water¹ and sewer² services all local parcels must pay/guaranty are assigned to the District’s Utility Fund, central services transfers from that fund are paid by the water and sewer rates and charges local parcel owners pay/guaranty.

Where have the revenues in the District’s Community Services Fund come from so transfers can be made therefrom to the General Fund? Returning to the 2022-23 Budget, schedule B-12 at page 10 instructs that if Recreation Facility Fee (“RFF”) revenue is deducted from the remainder of revenues budgeted to the Community Services Fund, the District budgeted $12,763,932 of recreation but for the beaches revenue. But on schedule B-13 at page 11 we see that the District has budgeted to spend $15,966,799 on expenses assigned by staff to this fund. That’s a deficiency of $3,202,867. Therefore, essentially all of it ($3,386,376) comes from the RFF³.

Where have the revenues in the District’s Beach Fund come from so transfers can be made therefrom to the General Fund? Again returning to the 2022-23 Budget, schedule B-14 at page 12 instructs that if Beach Facility Fee (“BFF”) revenue is deducted from the remainder of revenues budgeted to the Beach Fund, the District budgeted $840,040 of beach revenues. But on the same page we see that the District has budgeted to spend $1,700,422 on expenses assigned by staff to this fund. That’s a deficiency of $860,382 and $648,974 of the deficiency (75.43%) is paid from the BFF¹³. The remainder is paid from a portion of the Beach Fund’s excess balance created by previous years’ excessive BFFs.

Therefore the simple answer to the question of where the money comes from to pay for the District’s asserted central services costs, is local parcel/dwelling unit owners!

1. The District has adopted a water Ordinance No. 4. According to ¶14.01, “no person shall construct, extend, or connect to any Public Water System without first obtaining a written permit from (the) District and paying all fees and connection charges and furnishing bonds as required.” And according to ¶9.06, “all charges, fees and amounts due and payable shall be billed to the owner of the premises, whether or not the owner is also the occupant.”
2. The District has adopted a sewer Ordinance No. 2. According to ¶3.03, “it shall be unlawful for any person to connect to, construct or install or provide, maintain or use any other means of wastewater disposal from any building in the District except by connection to (the District’s) public sewer.” And according to ¶14.05, “all charges, fees and amounts due and payable shall be billed to the owner of the premises, whether or not the owner is also the occupant.”
3. See our “What Are IVGID’s Recreation and Beach Facility Fees” web page.