04/09/2013 AgendaNaples Heritage Community Development District By_
Board of Supervisors
Peter J. Lombardi, Chairman Calvin Teague, District Manager
Peter V. Ramundo, Vice Chairman Gregory L. Urbancic, District Counsel
Kenneth R. Gaynor, Assistant Secretary William McAnly, District Engineer
Gerald G. James, Assistant Secretary
Richard J. Leonhard, Assistant Secretary
Regular Meeting Agenda
April 9, 2013 — 8:00 a.m.
1. Roll Call
2. Approval of the Minutes of the March 5, 2013 Meeting
3. Old Business
A. Update on Lake Bank Enhancement
4. New Business
5. Manager's Report
A. Acceptance of Fiscal Year 2012 Audit
B. Approval of Financial Statements
C. Questions and Comments on the Proposed Fiscal Year 2014 Budget
D. Field Manager's Report
6. Attorney's Report
7. Supervisors' Requests
8. Audience Comments
9. Adjournment
NOTES:
The next meeting is scheduled for Tuesday, May 7, 2013, at 9:00 a.m.
District Office: Meeting Location:
210 N. University Drive, Suite 702 Naples Heritage Golf and Country Club Clubhouse
Coral Springs, FL 33071 8150 Heritage Club Way
954 - 753 -5841 Naples, FL
Lake Erosion Task Force Committee Report
To the Naples Heritage Golf & Country Club
Master Association Board of Trustees
March 7, 2013
The committee met on to review bids to do this year's corrective work on
SUMV111111151110 and ArfftVes and to discuss a plan for addressing the lake banks at
Vii , GI and > e.
In attendance:
Bill Drawz
Ken Gaynor
Richard Rogan
Chad Montgomery
Not in attendance:
Jim Eastman
Tom Thomas
Patrick Dorbad
Chad has gotten quotes from two contractors to do the grading work. They are GCID
and Southwest Development Services. In Chad's view, they are of equal capability and
their bids are close enough so that he is confident that either one will do the work at the
lower bid. Chad is leaning in the direction of o ased on the quality of their work
last year on the §#V µ 4 Waj*ng"s The plantings will be done
�1��IaQare, the vendor that has done e p iaQW&4 and 12?Tentative
timing for the project is vnegs
If the initial cost estimate proves to be accurate, there should be some money left over,
versus the budgeted amount of I t , to go back to P .. and Sm"MWIL n s
and do some "tom,UW, V The previous committee report indicated that this work
be put off until the entire project is complete. If, however, there is a reasonable sum
available in the budget for this year's project, the committee will recommend taking
appropriate corrective action this year.
This summer, a plan, to include estimated costs, will be developed to address the
erosion issues along lake beds at #kefiriy 1a A y" r dx� ds ° "C ittYe. Once the
plan is completed we will correspond with the presidents of iaesefcwt�ers
associations letting them knave what tv expect as far 65`tI`Mitfq an t c i. The goal is to
Provide this information no later than November so that the cost can be included in their
next year's budget. The committee will be making a drive -by survey of the lakes banks
on March 28,.201:3 at; :00-p rt.
Ken Gaynor is drafting up a brief article to be included in the NHGCC Newsletter and on
the web site explaining the Lake Bank Erosion Project to the membership.
As a Community Development District we are responsible for the maintenance and preservation of our
lakes and their banks. Over the past 1S years since Naples Heritage became a community, there have
been varying degrees of lake bank erosion. In 2011 a committee was formed to address this issue.
Well over 10 years ago the golf course side of the lakes were planted with a variety of species of littoral
plants. This was done by the developer and has been successful in limiting damage to the lake banks.
The committee was formed to determine what needed to be done on the residential side of the lakes.
After surveying and measuring all of our lakes priorities were set based on the most to the least severe
problems. The lake bank across from the 10h fairway was determined to be the most damaged. The
Heritage Links Association first addressed one of the causes of the problem by adding drains that led all
the way into the water. A test, sponsored by CDD funds, was conducted over the summer of 2011. The
lake banks were repaired and graded and planted with a variety of natural plants that could withstand
the fluctuating water levels that we incur over the summer.
The primary purpose of these plantings is to stabilize the banks so that that we no longer incur the
problems of the past. Another consideration is the need to continue to attract the various nesting birds
that add to the beauty of Naples Heritage.
Based on the success of the test we expanded the project to include Prestwick and Southern Links last
summer. This summer we will be grading and planting at Stoneybrook and Arbor Lakes with the Villas
and Single Family lakes to follow.
NAPLES HERITAGE
COMMUNITY DEVELOPMENT DISTRICT
COLLIER COUNTY, FLORIDA
FINANCIAL REPORT
FOR THE FISCAL YEAR ENDED
SEPTEMBER 30, 2012
NAPLES HERITAGE COMMUNITY DEVELOPMENT DISTRICT
COLLIER COUNTY, FLORIDA
TABLE OF CONTENTS
Page
INDEPENDENT AUDITOR'S REPORT 1
MANAGEMENT'S DISCUSSION AND ANALYSIS 2 -6
BASIC FINANCIAL STATEMENTS
Government -Wide Financial Statements:
Statement of Net Assets
6
Statement of Activities
7
Fund Financial Statements:
Balance Sheet — Govemmental Fund
8
Reconciliation of the Balance Sheet— Governmental Fund to the
Statement of Net Assets
9
Statement of Revenues, Expenditures and Changes in Fund Balance —
Governmental Fund
10
Reconciliation of the Statement of Revenues, Expenditures and Changes in
Fund Balance of Governmental Fund to the Statement of Activities
11
Notes to the Financial Statements
12 -16
REQUIRED SUPPLEMENTARY INFORMATION
Schedule of Revenues, Expenditures and Changes in Fund Balances —
Budget and Actual — General Fund 17
Notes to Required Supplementary Information 18
REPORT ON INTERNAL CONTROL OVER FINANCIAL REPORTING AND
COMPLIANCE AND OTHER MATTERS BASED ON AN AUDIT OF FINANCIAL
STATEMENTS PERFORMED IN ACCORDANCE WITH GOVERNMENT
AUDITING STANDARDS 19
MANAGEMENT LETTER REQUIRED BY CHAPTER 10.550 OF THE RULES
OF THE AUDITOR GENERAL OF THE STATE OF FLORIDA 20-22
Grau & Associates
CERrIKED PUBLIC ACCOUNTANTS
INDEPENDENT AUDITOR'S REPORT
To the Board of Supervisors
Naples Heritage Community Development District
Collier County, Florida
2700 North Military Trail • Suite 350
Edoca Ratan, Florida 33431
(561) 994 -9299 - (800) 299 -4728
Fax(561)994-5823
www.graucpa.com
We have audited the accompanying financial statements of the governmental activities and the majorfund of
Naples Heritage Community Development District, Collier County, Florida (the "District ") as ofandforthe fiscal
year ended September 30, 2012, which collectively comprise the District's basiefinancial statements as listed
in the table of contents. These financial statements are the responsibility of the District's management. Our
responsibility is to express opinions on these financial statements based on our audit_
We conducted our audit in accordance with auditing standards generally accepted in the United States of
America and the standards applicable to financial audits contained in GovernrnentAuditing Standards, issued
by the Comptroller General of the United States. Those standards require that we plan and perform the audit
to obtain reasonable assurance aboutwhether the financial statements are free of material misstatement. An
audit includes examining, on a test basis, evidence supporting the amounts and disclosures in the financial
statements, An audit also includes assessing the accounting principles used and the significant estimates
made by management, as well as evaluating the overall financial statement presentation. We believe that our
audit provides a reasonable basis for our opinions.
In our opinion, the financial statements referred to above present fairly, in all material respects, the respective
financial position of the governmental activities and the major fund of the District as of September 30, 2012,
and the respective changes in financial position thereof for the fiscal year then ended in conformity with
accounting principles generally accepted in the United States of America.
In accordancewith GovemmentAuditing Standards, we have also issued our report dated March 4, 2013, on
our consideration of the District's internal control over financial reporting and on our tests of its compliance
with certain provisions of laws, regulations, contracts, agreements, and other matters. The purpose of that
report is to describe the scope of our testing of internal control over financial reporting and compliance and the
results of that testing, and not to provide an opinion on the internal control over financial reporting or on
compliance. That report is an integral part of an audit performed in accordance with Government Auditing
Standards and important for assessing the results of our audit.
Accounting principles generally accepted in the United States of America require that the management's
discussion and analysis and budgetary comparison information be presented to supplementthe basicfinancial
statements, Such information, although not a part of the basic financial statements, is required by the
Governmental Accounting Standards Board, who considers it to be an essential part of financial reporting for
placing the basicfinancial statements in an appropriate operational, economic, or historical context We have
applied certain limited procedures to the required supplementary information in accordance with auditing
standards generally accepted in the United States of America, which consisted of inquiries of management
about the methods of preparing the Information and comparing the information for consistency with
managements responses to our inquiries, the basic financial statements, and other knowledge we obtained
during our audit of the basic financial statements. We do not express an opinion or provide any assurance on
the information because the limited procedures do not provide us with sufficient evidence to express an
opinion or provide any assurance.
.r,C 'zl.
arch 4, 2013
MANAGEMENT'S DISCUSSION AND ANALYSIS
Our discussion and analysis of the Naples Heritage Community Development District, Collier County, Florida
( 'District') provides an overview of the District's financial activities for the fiscal year ended September 3D,
2012. Please read it in conjunction with the District's Independent Auditor's Report, basic financial
statements, accompanying notes and supplementary information to the basic financial statements.
FINANCIAL HIGHLIGHTS
• The assets of the District exceeded its liabilities at the close of the most recent fiscal year resulting in
a net asset balance of $8,201,072.
• The change in the District's total netassets in comparison with the prior fiscal yearwas $(154,231), a
decrease. The key components of the District's net assets and change in net assets are reflected in
the table in the government-wide financial analysis section.
• At September 30, 2012, the District's governmental fund reported a.total ending fund balance of
$45,022, an increase $8,081 in comparison with the priorfiscal year. A portion of the fund balance is
assigned forsubsequent year's expenditures and the remainder is unassigned which is available for
spending at the District's discretion.
OVERVIEW OF FINANCIAL STATEMENTS
This discussion and analysis is intended to serve as the introduction to the District's basic financial
statements_ The District's basic financial statements are comprised of three components: 1) government -wide
financial statements, 2) fund financial statements, and 3) notes to the financial statements. This report also
contains other supplementary information in addition to the basic financial statements themselves.
Government -Wide Financial Statements
The govemment -wide financial statements are designed to provide readers with a broad overview of the
District's finances, in a manner similar to a private - sector business.
The statement of net assets presents Information on all the District's assets and liabilities, with the difference
between the two reported as net assets. Over time, increases or decreases In net assets may serve as a
useful indicator of whether the financial position of the District is improving or deteriorating.
The statement of activities presents information showing how the government's net assets changed during the
most recent fiscal year. All changes In net assets are reported as soon as the underlying event giving rise to
the change occurs, regardless of the timing of related cash flows. Thus, revenues and expenses are reported
in this statement for some items that will only result in cash flows in future fiscal periods.
The government -wide financial statements include all governmental activities that are principally supported by
special assessment revenues. The District does not have any business -type activities. The governmental
activities of the District include the general government (management) and maintenance and operations
functions.
Fund Financial Statements
A fund is a grouping of related accounts that is used to maintain control over resources that have been
segregated for specific activities or objectives. The District, like other state and local governments, uses fund
accounting to ensure and demonstrate compliance with finance- related legal requirements. The District has
one fund category: governmental funds.
OVERVIEW OF FINANCIAL STATEMENTS (Continued)
Fund Financial Statements (Continued)
Governmental Funds
Governmental funds are used to account for essentially the same functions reported as governmental
activities in the government -wide financial statements. However, unlike the government -wide financial
statements, governmental fund financial statements focus on near -term inflows and outflows of
spendable resources, as well as on balances of spendable resources available at the end of the fiscal
year. Such information may be useful in evaluating a District's near -term financing requirements.
Because the focus of governmental funds is narrower than that of the government -wide financial
statements, it is useful to compare the information presented for governmental funds with similar
information presented for governmental activities in the government -wide financial statements. By doing
so, readers may better understand the long -term impact of the District's near -term financing decisions.
Both the governmental fund balance sheet and the governmental fund statement of revenues,
expenditures, and changes in fund balance providea reconciliation to facilitate this comparison between
governmental funds and governmental activities.
The District maintains one individual governmental fund for external reporting. Information is presented
separately In the governmental fund balance sheet and the governmental fund statement of revenues,
expenditures, and changes in fund balances for the general fund. The general fund is considered to be a
major fund.
The District adopts an annual appropriated budgetfor itsgeneral fund. A budgetary comparison schedule
has been provided for the general fund to demonstrate compliance with the budget.
Notes to the Financial Statements
The notes provide additional Information that is essential to a full understanding of the data included in the
government -wide and fund financial statements.
GOVERNMENT -WIDE FINANCIAL ANALYSIS
As noted earlier, net assets may serve over time as a useful indicator of an entity's financial position. In the
case of the District, assets exceeded liabilities at the close of the most recent fiscal year.
Key components of the District's net assets are reflected in the following table:
NET ASSETS
SEPTEMBER 30,
2012 2011
Assets, excluding capital assets
capital assets
Total assets
Liabilities, excluding long -term liabilities
Total liabilities
Net Assets
Invested In capital assets
Unrestricted
Total net assets
$ 45,022 $ 37,108
8,156,050 8,318,362
8,201,072 8,355,470
167
167
8,156,050 8,318,362
45,022 36,841
$ 8,201,072 $ 8,355,303
GOVERNMENT -WIDE FINANCIAL ANALYSIS (Continued)
A portion of the District's net assets reflects its investment in capital assets (e.g. land, land improvements and
infrastructure). These assets are used to provide services to residents; consequently, these assets are not
available for future spending. The remaining balance of unrestricted net assets may be used to meet the
District's other obligations.
The change in the District's net assets during the most recent fiscal year was a decrease. The majority of the
decrease represents the extent to which the cost of operations and depreciation expense exceeded ongoing
program revenues.
Key elements of the change in net assets are reflected in the following table:
CHANGES IN NET ASSETS
FOR THE FISCAL YEAR END SEPTEMBER 30,
2012 2011
Revenues:
Program revenues
General revenues
Total revenues
Expenses:
General goverment
Maintenance and operations
Total expenses
Change in net assets
Net assets beginning
Nat assets ending
48,532 $ 48,546
166 777
48,718 49,323
40,637
35,629
162,312
175,168
202,949
211,797
(154,231) (162,474)
8,355,303
8,517,777
$ 8,201,072 $
8,355,303
As noted above and in the statement of activities, the cost of all governmental activities during the fiscal year
ended September 30, 2012 was $202,949, ofwhich $162,312 represents depreciation expense. Thecosts of
the Districts activities were primarily funded by program revenues. Program revenues were comprised
primarily of assessments for both the 2012 and 2011 fiscal years.
GENERAL BUDGETING HIGHLIGHTS
An operating budget was adopted and maintained by the governing board for the District pursuant to the
requirements of Florida Statutes. The budget Is adopted using the same basis of accounting that is used in
preparation of the fund financial statements. The legal level of budgetary control, the level at which
expenditures may not exceed budget, is in the aggregate, Any budget amendments that Increase the
aggregate budgeted appropriations must be approved by the Board of Supervisors.
The variance between budgeted and actual general fund revenues for the current fiscal year was not
considered significant. The actual general fund expenditures for the current fiscal year were lower than
budgeted amounts due primarily to anticipated costs which were not incurred in the current fiscal year.
CAPITAL ASSETS$
At September-30, 2012, the District had $10,414,991 invested in land improvements, roadways, security, and
other related improvements. In the govemment -wide statements depreciation of $2,258,941 has been taken,
which resulted Ina net book value of $8,156,050. More detailed Information about the Districts capital assets
is presented in the notes of the financial statements.
ECONOMIC FACTORS AND NEXT YEARS BUDGETS AND OTHER EVENTS
The District does not anticipate any major projects or significant changes to its infrastructure maintenance
program for the subsequent fiscal year. In addition, it is anticipated that the general operations of the District
will remain fairly constant.
CONTACTING TH E DISTRICT'S FINANCIAL MANAGEMENT
This financial report is designed to provide our citizens, land owners, customers, investors and creditors with a
general overview of the District's finances and to demonstrate the Districts accountability for the financial
resources it manages and the stewardship of the facilities it maintains. If you have questions about this report
or need additional financial information, contact Naples Heritage Community Development District's Finance
Department at 210 N. University Drive, Suite 702, Coral Springs, Florida, 33071.
NAPLES HERITAGE COMMUNITY DEVELOPMENT DISTRICT
COLLIER COUNTY, FLORIDA
STATEMENT OF NET ASSETS
SEPTEMBER 30, 2012
Governmental
Activities
ASSETS
Cash
$ 44,653
Due from other governments
369
Capital assets:
Nondepreciable
6,122,404
Depreciable, net
2,033,646
Total assets
8,201,072
LIABILITIES
Accounts payable
-
Total liabllities
-
NET ASSETS
Invested in capital assets
8,156,050
Unrestricted
45,022
Total net assets
$ 8,201,072
See notes to the financial statements
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NAPLES HERITAGE COMMUNITY DEVELOPMENT DISTRICT
COLLIER COUNTY, FLORIDA
BALANCE SHEET
GOVERNMENTAL FUND
SEPTEMBER 30, 2012
Major Fund Total
Governmental
General Fund
ASSETS
Cash $ 44,653 $ 44,653
Due from other governments 369 369
Total assets $ 45,022 $ 45,022
LIABILITIES AND FUND BALANCES
Liabilities:
Accounts payable
Total liabilities
Fund balance:
Assigned to:
Subsequent year's expenditures
Unassigned
Total fund balance
Total liabilities and fund balance
12,142 12,142
32,880 32,880
45,022 45,022
$ 45,022 $ 45,b22
See notes to the financial statements
NAPLES HERITAGE COMMUNITY DEVELOPMENT DISTRICT
COLLIER COUNTY, FLORIDA
RECONCILIATION OF THE BALANCE SHEET - GOVERNMENTAL FUND
TO THE STATEMENT OF NET ASSETS
SEPTEMBER 30, 2012
Amounts reported for governmental activities in the statement of net assets are
different because:
Fund balance - governmental funds
Capital assets used in governmental activities are not financial resources
aril, therefore, are not reported as assets in the governmental funds.
The statement of net assets includes those capital assets, net of any
accumulated depreciation, In the net assets of the government as a
whole.
Cost of capital assets
Accumulated depreciation
Net assets of governmental activities
See notes to the financial statements
45,022
10,414,991
(2,258,941) 8,156,050
$ 8,201,072
NAPLES HERITAGE COMMUNITY DEVELOPMENT DISTRICT
COLLIER COUNTY, FLORIDA
STATEMENT OF REVENUES, EXPENDITURES,
AND CHANGES IN FUND BALANCE
GOVERNMENTALFUND
FOR THE FISCAL YEAR ENDED SEPTEMBER 30, 2D12
REVENUES
Assessments
Interest
Total revenues
EXPENDITURES
Current:
General government
Total expenditures
Excess (deficiency) of revenues
over(under)expenditures
Fund balance- beginning
Fund balance - ending
Major Fund Total
Governmental
General Fund
$ 48,532 $ 48,532
186 186
48,718 48,718
40,637 40,637
40,637 40,637
8,081 8,081
36;941 36,941
$ 45,022 $ 45,022
See notes to the financial statements
10
NAPLES HERITAGE COMMUNITY DEVELOPMENT DISTRICT
COLLIER COUNTY, FLORIDA
RECONCILIATION OF THE STATEMENT OF REVENUES, EXPENDITURES AND CHANGES IN
FUND BALANCE OF GOVERNMENTAL FUND TO THE STATEMENT OF ACTIVITIES
FOR THE FISCAL YEAR ENDED SEPTEMBER 30, 2012
Amounts reported for governmental activities in the statement of activities are
different because:
Net change in fund balances - total governmental funds
Depreciation on capital assets is not recognized in the governmental fund
statements but is reported as an expense in the statement of activities.
Change in net assets of governmental activities
3,081
(162,312)
$ (1154,231)
See notes to the financial statements
11
NAPLES HERITAGE COMMUNITY DEVELOPMENT DISTRICT
COLLIER COUNTY, FLORIDA
NOTES TO FINANCIAL STATEMENTS
NOTE 1 — NATURE OF ORGANIZATION AND REPORTING ENTITY
Naples Heritage Community Development District ( "District') was created on September 24, 1996 by
Ordinance 96 -57 of Collier County, Florida, pursuant to the Uniform Community Development District Act of
1980, otherwise known as Chapter 190, Florida Statutes. The Act provides among other things, the power to
manage basic services forcommunity development, power to borrow money and issue bonds, and to levy and
assess non -ad valorem assessments for the financing and delivery of capital infrastructure.
The District was established for the purposes of financing and managing the acquisition, construction,
maintenance and operation of a portion of the infrastructure necessary for community development within the
District.
The District is governed by the Board of Supervisors ("Board"), which is composed of five members. The
Supervisors are elected by the owners of the property within the District. The Board of Supervisors of the
District exercise all powers granted to the District pursuant to Chapter 190, Florida Statutes.
The Board has the responsibility for
1. Assessing and levying assessments.
2. Approving budgets.
3. Exercising control over facilities and properties.
4. Controlling the use of funds generated by the District.
5. Approving the hiring and firing of key personnel.
6. Financing Improvements.
The financial statements were prepared in accordance with Governmental Accounting Standards Board
( "GASB ") Statement 14, and Statement 39, an amendment of GASB Statement 14. Under the provisions of
those standards, the financial reporting entity consists of the primary government, organizations forwhich the
District Board of Supervisors is considered to be financially accountable, and other organizations forwhich the
nature and significance of their relationship with the District are such that, if excluded, the financial statements
of the District would be considered incomplete or misleading. There are no entities considered to be
component units of the District; therefore, the financial statements include only the operations of the District.
NOTE 2 — SUMMARY, OF SIGNIFICANT ACCOUNTING POLICIES
Government -Wide and Fund Financial Statements
The basic financial statements include both government -wide and fund financial statements.
The government -wide financial statements (i.e., the statement of net assets and the statement of activities)
report information on all of the non - fiduciary activities of the primary government. For the most part, the effect
of interfund activity has been removed from these statements.
The statement of activities demonstrates the degree to which the direct expenses of a given function or
segment is offset by program revenues. Direct expenses are those that are clearly identifiable with a specific
function or segment. Program revenues include 1) charges to customers who purchase, use or directly
benefit from goods, services or privileges provided by a given function or segment; (operating -type speclal
assessments for maintenance are treated as charges for services.) and 2) grants and contributions that are
restricted to meeting the operational or capital requirements of a particular function or segment. Other items
not included among program revenues are reported instead as general revenues.
12
NOTE 2— SUMMARY OF SIGNIFICANT ACCOUNTING POLICES (Continued)
Measurement f=ocus, Basis of Accounting and Financial Statement Presentation
The government -wide financial statements are reported using the economic resources measurement focus
and the accrual basis of accounting. Revenues are recorded when earned and expenses are recorded when
a liability is incurred, regardless of the timing of related cash flows. Assessments are recognized as revenues
in the year for which they are levied. Grants and similar items are to be recognized as revenue as soon as all
eligibility requirements imposed by the provider have been met.
Governmental fund financial statements are reported using the current financial resources measurement focus
and the modified accrual basis of accounting. Revenues are recognized as soon as they are both measurable
and available. Revenues are considered to be available when they are collectible within the current period or
soon enough thereafter to pay liabilities of the current period. For this purpose, the government considers
revenues to be available if they are collected within 80 days of the end of the current fiscal period.
Expenditures are recorded when a liability is incurred, as under accrual accounting.
Assessments
Assessments are non -ad valorem assessments on benefited lands within the District. Assessments are levied
to pay for the operations and maintenance of the District. The fiscal year for which annual assessments are
levied begins on October 1 with discounts available for payments through February 28 and become delinquent
on April 1. The District's annual assessments for operations are billed and collected by the County Tax
Collector. The amounts remitted to the District are net of applicable discounts or fees and include interest on
monies held from the day of collection to the day of distribution.
Assessments and interest associated with the current fiscal period are considered to be susceptible to accrual
and so have been recognized as revenues of the current fiscal period. The portion of assessments receivable
due within the current fiscal period is considered to be susceptible to accrual as revenue of the current period.
All other revenue items are considered to be measurable and available only when cash is received by the
government.
The District reports the following major governmental fund:
General Fund
The general fund is the general operating fund of the District. It is used to account for all financial resources
except those required to be accounted for in another fund.
When both restricted and unrestricted resources are available for use, it is the government's policy to use
restricted resources first for qualifying expenditures, then unrestricted resources as they are needed.
Assets, Liabilities and Net Assets or Euuf
Restricted Assets
These assets represent cash and investments set aside pursuant to external restrictions.
Deposits and Investments
The District's cash is considered to be cash on hand and demand deposits.
The District has elected to proceed under the Alternative Investment Guidelines as set forth in Section
218.415 (17) Florida Statutes. The District may invest any surplus public funds in the following:
a) The Local Government Surplus Trust Funds, or any intergovernmental investment pool authorized
pursuant to the Florida Interlocal Cooperation Act;
b) Securities and Exchange Commission registered money market funds with the highest credit quality
rating from a nationally recognized rating agency;
c) Interest bearing time deposits or savings accounts in qualified public depositories;
d) Direct obligations of the U.S. Treasury.
13
NOTE 2 — SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Continued)
Assets, Liabilities and Net Assets or Equity (Continued)
Deposits and Investments (Continued)
Securities listed in paragraphs c and d shall be invested to provide sufficient liquid4tc pay obligations as they
come due.
The District records all interest revenue related to investment activities In the general fund and reports
investments at fair value.
Inventories and Prepald Items
Inventories of governmental funds are recorded as expenditures when consumed rather than when
purchased.
Certain payments to vendors reflect costs applicable to future accounting periods and are recorded as prepaid
items in both govemment -wide and fund financial statements.
Capital Assets
Capital assets, which include property, plant and equipment, and infrastructure assets (e.g., roads, sidewalks
and similar items) are reported in the government activities columns in the government -wide financial
statements. Capital assets are defined by the government as assets with an initial, individual cost of more
than $5,000 (amount not rounded) and an estimated useful life In excess of two years. Such assets are
recorded at historical cost or estimated historical cost if purchased or constructed. Donated capital assets are
recorded at estimated fair market value at the date of donation. The costs of normal maintenance and repairs
that do not add to the value of the asset or materially extend assets lives are not capitalized. Major outlays for
capital assets and improvements are capitalized as projects are constructed.
Property, plant and equipment of the District are depreciated using the straight -line method over the following
estimated useful lives:
Assets , Years
Roadways 30
Security and other 20
in the governmental fund financial statements, amounts incurred for the acquisition of capital assets are
reported as fund expenditures. Depreciation expense is not reported In the govemmental fund financial
statements.
Deferred Revenue
Governmental funds report deferred revenue in connection with receivables for revenues that are not
considered to be available to liquidate liabilities of the current period. Governmental funds also defer revenue
recognition In connection with resources that have been received, but not yet earned.
Fund Eauk/Net Assets
In the fund financial statements, governmental funds report non spendable and restricted fund balance for
amounts that are not available for appropriation or are legally restricted by outside parties for use for a specific
purpose. Assignments of fund balance represent tentative management plans that are subject to change.
Committed fund balance —Amounts that can be used only for the specific purposes determined by a formal
action (resolution) of the Board of Supervisors. Commitments may be changed or lifted only by the Board
of Supervisors taking the same formal action (resolution) that imposed the constraint originally. Resources
accumulated pursuant to stabilization arrangements sometimes are reported in this category,
14
NOTE 2 — SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Continued)
Assets, Liabilities and Net Assets or Equity (Continued)
Fund Equity /Net Assets (Continued)
Assigned fund balance -- Includes spendable fund balance amounts that are intended to be used for
specific purposes that are neither considered restricted nor committed. The Board can assign fund
balance as it does when appropriating fund balance to cover differences in estimated revenue and
appropriations in the subsequent year's appropriated budget. Assignments are generally temporary and
normally the same formal action need not be taken to remove the assignment.
The District first uses committed fund balance, followed by assigned fund balance and then unassigned fund
balance when expenditures are Incurred for purposes for which amounts In any of the unrestricted fund
balance classifications could be used.
Net assets in the government -wide financial statements are categorized as invested in capital assets, net of
related debt, restricted or unrestricted. Invested in capital assets, net of related debt represents net assets
related to infrastructure and property, plant and equipment, net of any related debt.
Other Disclosures
Use of Estimates
The preparation of financial statements in conformity with generally accepted accounting principles requires
management to make estimates and assumpti ons that affect the reported amounts of assets and liabilities,
and disclosure of contingent assets and liabilities at the date of the financial statements, and the reported
amounts of revenues and expenditures during the reporting period. Actual results could differ from those
estimates.
NOTE 3 — BUDGETARY INFORMATION
The District is required to establish a budgetary system and an approved Annual Budget. Annual Budgets are
adopted on a basis consistent with generally accepted accounting principles for the general fund. All annual
appropriations lapse at fiscal year end.
The District follows these procedures In establishing the budgetary data reflected in the financial statements.
a) Each year the District Manager submits to the District Board a proposed operating budget for the fiscal
year commencing the following October 1.
b) Public hearings are conducted to obtain public comments.
c) Prior to October 1, the budget is legally adopted by the District Board.
d) All budget changes must be approved by the District Board.
e) The budgets are adopted on a basis consistent with generally accepted accounting principles.
i Unused appropriation for annually budgeted funds lapse at the end of the year.
16
NOTE 4 — DEPOSITS
The District's cash balances were entirely covered by federal depository insurance or by a collateral pool
pledged to the State Treasurer. Florida Statutes Chapter 280, "Florida Security for Public Deposits Act',
requires all qualified depositories to depositwith the Treasurer or another banking institution eligible collateral
equal to various percentages of the average dally balance for each month of all public deposits in excess of
any applicable deposit insurance held. The percentage of eligible collateral (generally, U.S. Governmental and
agency securities, state or local government debt, or corporate bonds) to public deposits is dependent upon
the depository's financial history and Its compliance with Chapter 280. In the event of a failure of a qualified
public depository, the remaining public depositories would be responsible for covering any resulting losses.
NOTE 3 — CAPITAL ASSETS
Capital asset activity for the fiscal year ended September 30, 2012 was as follows:
Govern mental activities
Capital assets, not being depredated
Land and land improvements
Total capital assets, not being depreciated
Capital assets, being depreciated
Security and other
Roadway
Total capital assets, being depredated
Less accumulated depreciation for:
Security and other
Roadway
Total accumulated depredation
Total capital assets, being depredated, net
Governmental activities capital assets, net
Beginning Ending
Balance Additions Reductions Balance
$ 6,122,404 $ $ - $ 6,122,404
6,122,404 - 6,122,404
1,153,556
153,556
3,139,031 - - 3,139,031
4,292,587 - 4,292,587
760,615 57,678 818,293
1,336,014 104,634 1,440,648
2,096,629 162,312 2,258,941
2,195,958 (162,312) 2,033,646
$362 $ (162,312) $ - $ 8,156,050
Depreciation expense was charged to the maintenance and operations function.
NOTE 6 - MANAGEMENT COMPANY
The District has contracted with a management company to perform services which include financial and
accounting advisory services. Certain employees of the management company also serve as officers of the
District. Under the agreement, the'District compensates the management company for management,
accounting, financial reporting, and other administrative costs.
NOTE 7 - RISK MANAGEMENT
The District Is exposed to various risks of loss related to torts; theft of, damage to, and destruction of assets;
errors and omissions; and natural disasters. The District has obtained commercial insurance from
independent third parties to mitigate the costs of these risks; coverage may not extend to all situations. Settled
claims from these risks have not exceeded commercial insurance coverage over the past three years.
i[%
NAPLES HERITAGE COMMUNITY DEVELOPMENT DISTRICT
COLLIER COUNTY, FLORIDA
SCHEDULE OF REVENUES, EXPENDITURES AND CHANGES IN
FUND BALANCE - BUDGET AND ACTUAL — GENERAL FUND
FOR THE FISCAL YEAR ENDED SEPTEMBER 30, 2012
REVENUES
Assessments
Interest
Total revenues
EXPENDITURES
Current:
General government
Total expenditures
Excess (deflciency) of revenues
over (under) expenditures
Fund balance - beginning
Fund balance - ending
Variance
with Final
Budget -
Budgeted Amounts Actual Positive
Original and Final Amounts (Negative)
$ 48,324 $ 48,532 $ 208
242 186 (56)
48,566 48,718 152
48,566 40,637 7,929
48,566 40,637 7,929
$ - 8,081 $ 8,081
36,941
$ 45,022
See notes to required supplementary information
17
NAPLES HERITAGE COMMUNITY DEVELOPMENT DISTRICT
COLLIER COUNTY, FLORIDA
NOTES TO REQUIRED SUPPLEMENTARY INFORMATION
The District is required to establish a budgetary system and an approved Annual Budget for the general fund.
The District's budgeting process is based on estimates of cash receipts and cash expenditures which are
approved by the Board. The budget approximates a basis consistent with accounting principles generally
accepted in the United States of America (generally accepted accounting principles).
The legal level of budgetary control, the level at which expenditures may not exceed budget, is in the
aggregate. Any budget amendments that increase the aggregate budgeted appropriations must be approved
by the Board of Supervisors. Actual general fund expenditures did not exceed appropriations for the fiscal year
ended September 30, 2012.
The variance between budgeted and actual general fund revenues for the current fiscal year was not
considered significant. The actual general fund expenditures for the current fiscal year were lower than
budgeted amounts due primarily to anticipated costs which were not Incurred in the current fiscal year.
18
Grau & Associates
CERTIFIED PUBLIC ACCOUNTANTS
2700 North Military Trail • Suite 350
Boca Baton, Florida 33431
(561) 994 -9299 - (800) 299- 1728
Fax (581) 894 -5823
www.graucpa_com
REPORT ON INTERNAL CONTROL OVER FINANCIAL REPORTING
AND ON COMPLIANCE AND OTHER MATTERS BASED ON AN AUDIT
OF FINANCIAL STATEMENTS PERFORMED IN ACCORDANCE WiTH
GOVERNMENT AUDITING STANDARDS
To the Board of Supervisors
Naples Heritage Community Development District
Collier County, Florida
We have audited the financial statements of the governmental activities and the major fund of Naples Heritage
Community Development District, Collier County,. Florida ( "District ") as of and for the fiscal year ended
September 30, 20'12, which collectively comprise the district's basic financial statements and have issued our
report thereon dated March 4, 20'13. We conducted our audit in accordance with auditing standards generally
accepted in the United States of America and the standards applicable to financial audits contained in
Government Auditing Standards, issued by the Comptroller General of the United States.
Internal Control Over Financial Reporting
Management of the District is responsible for establishing and maintaining effective internal control over
financial reporting. In planning and performing our audit, we considered the District's internal control over
financial reporting as a basis far designing our auditing procedures for the purpose of expressing our opinions
on the financial statements, but not for the purpose of expressing an opinion on the effectiveness of the
District's internal control over financial reporting. Accordingly, we do not express an opinion on the
effectiveness of the District's internal control over financial reporting.
Adefirlencyin internal control exists when the design oroperation of a control does not allow management or
employees, in the normal course of performing their assigned functions, to prevent, or detect and correct
misstatements on a timely basis. A material weaknass is a deficiency, or a combination of deficiencies, in
internal control such that there is a reasonable possibility that a material misstatement of the entity's financial
statements will not be prevented, or detected and corrected on a timely basis.
Our consideration of internal control overfinancial reporting was for the limited purpose described in the first
paragraph of this section and was not designed to identify all deficiencies in internal control over financial
reporting that might be deficiencies, significant deficfencies, or material weaknesses. We did not identify any
deficiencies in internal controtoverfinancial reporting that we consider to be material weaknesses, as defined
above.
Compliance and Other Matters
As part of obtaining reasonable assurance about whether the District's financial statements are free of
material misstatement, we performed tests of its compliance with certain provisions of laws, regulations, and
contracts, and agreements, noncompliance with which could have a direct and material effect on the
determination of financial statement amounts. However, providing an opinion on compliance with those
provisions was not an objective of our audit, and accordingly, wedo not express such an opinion. The results
of our tests disclosed no instances of noncompliance or other matters that are required to be reported under
Government Auditing Standards.
This report Is Intended for the Information of the management, Board of Supervisors of Naples Heritage
Community Development District, Collier County; Florida and the Auditor General of the Stateof Florida and is
not intended to be and should not be used by anyone otherthan these specified parties.
March 4, 2013
19
2700 North Military Trail + Suite 350
G�rau Associates
Boca Raton, Florida 33431
(561) 994 -9299 • (800) 299 -4728
ICU) Fax (561 ) 994 -5823
CERTIFIED PUBLIC ACCOUNTANn www.graucpa.com
MANAGEMENT LETTER PURSUANT TO THE RULES OF
THE AUDITOR GENERAL FOR THE STATE OF FLORIDA
To the Board of Supervisors
Naples Heritage Community Development District
Collier County, Florida
We have audited the accompanying basiefinancial statements of Naples Heritage Community Development
District ( "District') as of and for the fiscal year ended September 30, 2012, and have issued our report thereon
dated March 4, 2013.
We conducted our audit in accordance with auditing standards generally accepted in the United States of
America and Govemment Auditing Standards, issued by the Comptroller General of the United States; and
Chapter 10.550, Rules of the Florida Auditor General. Those standards require thatwe plan and perform the
audit to obtain reasonable assurance about whether the financial statements are free of material
misstatement.
In addition, we have issued our Report on Internal Control over Financial Reporting and Compliance and Other
Matters based on an audit of the financial statements performed in accordance with Government Auditing
Standards dated March 4, 2013. Disclosures in that report should be considered in conjunction with this
management letter.
The purpose of this letter is to comment on those matters required by Chapter 10.550 of the Rules of the
Auditor General for the State of Florida. Accordingly, in connection with our audit of the financial statements of
the District, as described in the first paragraph, we report the following:
I. Current year findings and recommendations.
11. Status of prior year findings and recommendations.
III. Compliance with the. Provisions of the Auditor General of the State of Florida.
Pursuant to Chapter 119, Florida Statutes, this management letter is a public record and its distribution is not
limited. This letter is intended for the information and use of the management, Board of Supervisors of Naples
Heritage Community Development District, Collier County, Florida and the Auditor General of the State of
Florida and is not intended to be and should not be used by anyone other than these specified parties.
We wish to thank Naples Heritage Community Development District, Collier County, Florida and the personnel
associated with it, for the opportunity to he of service to them In this endeavor as well as future engagements,
and the courtesies extended to us.
G�-r- � "�
March 4, 2013
20
REPORT TO MANAGEMENT
I. CURRENT YEAR FINDINGS AND RECOMMENDATIONS
None
Ii. PRIOR YEAR FINDINGS
None
III. COMPLIANCE WITH THE PROVISIONS OF THE AUDITORGENERAL OF THE STATE OF FLORIDA
Unless otherwise required to be reported in the auditor's report on compliance and internal controls, the
management letter shall Include, but not be limited to the following:
1. A statement as to whether or not corrective actions have been taken to address findings and
recommendations made in the preceding annual financial audit report.
There were no significant findings and recommendations made In the preceding annual financial
audit report for the fiscal year ended September 30, 2011.
2. A statement as to whether or not the local governmental entity complied with Section 218.415,
Florida Statutes, regarding the investment of public funds.
The District complied with Section 218.415, Florida Statutes, regarding the investment of public
funds.
3. Any recommendations to improve the local governmental entity's financial management_
There were no such matters discovered by, or that came to the attention of, the auditor, to be
reported for the fiscal year ended September 30, 2012.
4. Violations of provisions of contracts or grant agreements, or abuse, that have occurred, or are
likely to have occurred, that have an effect on the financial statements that is less than
material but more than Inconsequential.
There were no such matters discovered by, or that came to the attention of, the auditor, to be
reported, for the fiscal year ended September 30, 2012.
6. For matters that have an inconsequential effect on the financial statements, considering
both quantitative and qualitative factors, the following may be reported based on professional
judgment:
a. Violations of provisions of contracts or grant agreements, fraud, illegal acts, or abuse.
b. Deficiencies in internal control that are not significant deficiencies.
There were no such matters discovered by, or that came to the attention of, the auditor, that, in our
judgment, are required to be reported, for the fiscal year ended September 30, 2012.
6. The name or official title and legal authority of the District are disclosed In the notes to the financial
statements.
7. The financial report filed with the Florida Department of Financial Services pursuant to Section
218.32(1)(a), Florida Statutes agrees with the September 30, 2012 financial audit report.
21
REPORT TO MANAGEMENT (Continued)
8. The District has not met one or more of the financial emergency conditions described in Section
218.503(1), Florida Statutes.
9. We applied financial condition assessment procedures pursuant to Rule 10.556(7) and no
deteriorating financial conditions were noted. It Is management's responsibility to monitor financial
condition, and our financial condition assessment was based in part on representations made by
management and the review of financial information provided by same.
22
Naples Heritage
Community Development District
Financial Report
Febraary28, 2013
Prepared by
Naples Heritage
Community Development District
Table of Contents
FINANCIAL STATEMENTS
Balance Sheet - General Fund ........................... ............................... Page 1
Statement of Revenues, Expenditures and Changes in Fund Balances
GeneralFund ........................... ............................... Page 2 - 3
SUPPORTING SCHEDULES
Cash and Investment Report
Non -Ad Valorem Special Assessments
Check Register
............ Page 4
........................... ............................... Page 5
........................... ............................... Page 6
Naples Heritage
Community Development District
Financial Statements
(Unaudited)
February28, 2013
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Naples Heritage
Community Development District
Supporting Schedules
FebraaryM, 2013
Naples Heritage
Community Development District
Cash and Investment Report
February 28, 2013
ACCOUNT NAME
BANK NAME
YIELD MATURITY
BALANCE
GENERALFUND
Checking Account -Operating
SunTrust
0.10%
$ 50,071
Checking Account -Operating
BankUnited
0.00%
1,250
Money Market Account
BankUnited
0.45%
26,211
Total
$ 77,532
Report Date: 3/25/2013 Prepared By: Page 4
Severn Trent Management Services
Naples Heritage
Community Development District
Non -Ad Valorem Special Assessments
(Collier County Tax Collector - Monthly Collection Distributions)
For the Fiscal Year Ending September 30, 2013
ALLOCATION
Discount / Collection Gross
Date Net Amount (Penalties) Costs Amount General Fund
Received Received Amount Received Assessments
Assessments Levied $59,925 $ 59,925
Allocation % 100% 100%
11/07/12
410
23
8
441
441
11/14/12
7,550
321
154
8,025
8,025
11/29112
16,793
714
343
17,850
17,850
12/13/12
21,389
902
437
22,728
22,728
01/09/13
1,559
49
32
1,640
1,640
02/08/13
5,097
136
104
5,337
5,337
TOTAL $ 52,798 $ 2,145 $ 1,078 $ 56,021 ( $ 56,021
% COLLECTED 93% 93%
TOTAL OUTSTANDING $ 3,904 $ 3,904
Report Date: 3/25/2013 Prepared by:
Severn Trent Management Services
Page 5
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NAPLES HERITAGE
Community Development District
Annual Operating Budget
Fiscal Year 2014
Version 1 - Approved Tentative Budget:
(Approved at March 5, 2013 meeting)
Prepared by:
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Naples Heritage CDD
Severn Trent Services Field Management Report
Site Inspection — 3/22/2013
1. Lake Management:
a. Lake Maintenance: No major issues were found with the lakes this
month, Algae, shoreline weeds & submerged weeds were all present but
they were mostly in acceptable condition. Additional lake management
details are provided below.
b. Algae: Filamentous algae was minimally present on Lakes 1, 11 & 12.
c. Littorals: No issues were found with the littoral plants. Plants observed
included golden canna, spike rush, arrowhead, pickerelweed, bulrush and
alligator flag.
Golden Canna
Pickerel Weed
d. Weeds: Weeds found during the inspection included:
i. Torpedo Grass in Lakes 5, 7, 9 & 15. Low Presence — Acceptable.
ii. Climbing Hemp Vine in Lakes 9 & 15, High Presence — Treatment
needed.
iii. Cattails in Lake 9. Low Presence — Treatment needed.
iv. Musk grass (charra) in Lakes 6, 11, 12 & 13. Medium to High
Presence — Treatment needed. This weed is native to Florida and
helps with water clarity however when the water levels drop it
becomes very unsightly. The lake management company is
currently treating it.
Charra
e. Trash in Lakes: No trash was observed.
2. Dissolved Oxygen (DO) Tests: Lakes 6, 12 & 16 were tested and all showed
good oxygen levels. Environmental factors such as temperature, wind, sun or
clouds can cause the DO to change. Any reading over 2.00 is considered to be
healthy and stabilized to sustain life.
3. Lake Bank Erosion:
a. All lakes were inspected for erosion. The maps below show where
washouts and vertical erosion is currently present. Red boxes represent
washouts, blue circles represent erosion around storm drain outlets and red
lines represent vertical erosion. In my opinion the most severe erosion is
currently on Lakes 14 & 15. If the CDD proceeds with repairing these or
any other lake banks in the future they'll want to consider installing catch
basins between the homes and possibly tying them in to the homeowners
down spouts. Doing this will greatly reduce sheet flow run off between the
homes and will help prevent future erosion.
2
Water Testing Results
8
I WEIR
7
s
M March 30, 2011 Dissolved
6
e.0
Oxygen (PPM)
■
4
March 26, 2012 Dissolved
Oxygen (PPM)
3
75-77,
❑ March 22, 2013 Dissolved
Oxygen (PPM)
e
0
Lake 6 Lake 12 Lake 16
3. Lake Bank Erosion:
a. All lakes were inspected for erosion. The maps below show where
washouts and vertical erosion is currently present. Red boxes represent
washouts, blue circles represent erosion around storm drain outlets and red
lines represent vertical erosion. In my opinion the most severe erosion is
currently on Lakes 14 & 15. If the CDD proceeds with repairing these or
any other lake banks in the future they'll want to consider installing catch
basins between the homes and possibly tying them in to the homeowners
down spouts. Doing this will greatly reduce sheet flow run off between the
homes and will help prevent future erosion.
2
S���m';��'a- mot. -. �,�:'� �,.�,.� pp��
b. Several drain pipes that were installed on Lake I 1 have come
disconnected and washouts have formed again in these areas. To prevent
the erosion from getting any worst these pipes need to be reconnected and
buried.
4. Preserves; The preserves were spot checked for FLEPPC category I & II
exotic /nuisance species which included melaleuca, Brazilian pepper, climbing
cassia, torpedo grass, West Indian marsh grass, wetland night shade and primrose
willow. None of these plants were found so I'm glad to report that the current
maintenance company is doing a great job! I did however come across pieces to
an old car in Preserve Tract B; the Board may want to have them removed.
5. Perimeter Fence: There are numerous trees, branches and shrubs growing on the
fence that should be cut back. This will help protect the fence from any potential
damage that the vegetation may cause.
6. Sidewalks:
a. The following sidewalks were found as potential tripping hazards and
should be grinded down.
i. 7752, 7794, 7834, 7842 & 8238 Naples Heritage Drive.
ii. In front of the Kilkenny Way sign on Naples Heritage Drive.
5
7. Roadways:
a. All of the roadways were inspected this month and below is a summary of
my findings. The alligatoring on the east end of Naples Heritage Drive
would be rated has the highest priority issue and should be addressed first.
In this area the alligatoring was split a half an inch apart.
Naples Heritage
Roadway Inspection Sheet
Roadway Storm
Roadway Alligatoring Staining Reflectors Drains Gutters Curbs
Naples Heritage Drive
Medium to High Severity
Yes-
Low
Several Missing
Leaves-
Low
4 sections need replacement
N/A
Heritage Club Way
Medium Severity
No
Several Missing
Clear
Good
Heritage Links Court
Medium Severity
No
Several Missing
Clear
2 sections need replacement
Good
KilkennyWay
Medium Severity
Yes-
Low
Several Missing
Clear
9 sections need replacement
Good
Kilkenny Court
Medium Severity
No
Several Missing
Clear
1 section needs replacement
Good
Colonial Court
Medium Severity
No
Several Missing
Clear
Good
Good
Stoney Brook Drive
Medium Severity
No
Several Missing
Clear
2 sections need replacement—
Good
Arbor Lakes Court
Medium Severity
No
Several Missing
Clear
5 sections need replacement
Good
b. The stop lines and cross walks could use a fresh coat of paint.
8. Storm Drainage System:
a. Overflow Weirs: The overflow weirs on Lakes 6, 8, 11, 12 & 13 all had
some minor debris in them. These structures should be cleaned out at least
once a year.
b. Gutter Pans: Multiple sections were found broken throughout the
community. These areas should be cut out and replaced with new
concrete.
i. Naples Heritage Drive — 4 Sections
ii. Heritage Link Court — 2 Sections
iii. Kilkenny Way — 9 Sections
iv. Kilkenny Court — l Section
v. Stoney Brooke Drive — 2 Sections
vi. Arbor Lakes Court — 5 Sections
c. Storm Drains:
i. Roadway Catch Basins: Overall the catch basins along the
roadways were in good shape. The only debris found was in one of
the basins on Heritage Club Way. The amount of debris was
minimal (all leaves) and shouldn't be a problem.
7
t +
W
pc
�
t +
W
iv. Storm Drain Outlets: Several issues were observed with the
storm drain outlets:
1. The storm drain outlets along Naples Heritage Drive (near
the main entrance.) contain a large amount of debris and
dirt in them. To ensure that the drains function properly, all
debris should be removed from the area. Locations are
marked in red on the aerial below.
All drain outlets within the red line need to he cleaned nnt_
2. Multiple structures continue to have washouts around them.
Compared to my 2012 inspection the washouts have
slightly increased in size and should be repaired as soon as
possible. These locations are shown as blue circles on the
maps in Section 3 a.
March 2012
March 2013
Lake 1 Lake 2
v. Storm drain inlets remain damaged at 8743, 8794, 8795 & 8838
Naples Heritage Drive. They should be replaced in the near future.
9. Fish /Wildlife Observations:
® Bass
® Bream
❑ Catfish
❑ Gambusia
® Egrets
® Herons
® Coots
❑ Gallinules
®Anhinga
® Cormorant
® Osprey
® Ibis
❑ Woodstork
❑ Otter
❑ Alligator
❑ Snakes
® Turtles
® Other Species:
Ducks, Tilavia
10
10. Follow up Items that should have been addressed from 3/26/12:
a. Remove the debris from the storm drains mentioned in Section 8 C.
Completed.
Before & After
b. Repair sidewalk issues mentioned in Section 6. Sidewalks from last year
have been repaired or grinded down.
c. Remove the dead trees from Lake 4. Not completed.
11. Follow up Items that should be addressed:
a. Begin addressing the erosion issues throughout the community.
b. Address sidewalk issues mentioned in Section 6.
c. Address drainage issues mentioned in Section 8.
d. Install roadway fire hydrant reflectors.
it