07/19/2013 AgendaFILED #43
^',4TY, FLORIQA
'ff� �C D Z "of Ih Jonds Community Improvement District
Board ofSupe Gf
Norine Dillon, Chairperson Calvin Teague, District Manager
Theodor Bissell, Vi CaURTS Daniel Cox, District Counsel
Richard Ziko, Assis� dpt� Ronald Benson, District Engineer
Dale Lambert, Assistant Secretary
Joel Anthony (Tony) D ssistant Secret
R Y r Regular Meeting Agenda
Friday, July 19, 2013 — 10:00 a.m.
1. Call to Order and Roll Call
2. Approval of the Minutes of the June 21, 2013 Meeting
3. Public Comment Period
4. Old Business
A. Review of Landscape Maintenance Performance
B. Update on Community Landscape Design Project
5. New Business
6. District Manager's Report
A. Approval of the June,30, 2013 Financial Statements and Check Register
B. Discussion of Maintenance Cap Accounting
C. Consideration of Engagement Letter with Berger, Toombs, Elam, Gaines & Frank to Perform the Audit for
Fiscal Year 2013
D. Questions and Comments on the Modified Tentative Budget for Fiscal Year 2014
7. Field Manager's Report
A. Discussion of July 2013 Operations Report
B. Approval of Sidewalk Repairs
i. Work Authorization No. 44680 — Windward Cay
ii. Work Authorization No. 44682 — Sunset Cay
iii. Work Authorization No. 44683 — Cays Drive
C. Approval of Work Authorization No. 43090 for Storm Drain Maintenance
8. Attorney's Report
A. Update on North Hotel Bankruptcy Proceedings
B. Update on Liquidated Damages from Xlyem Water Solutions USA (ITT Technologies)
9. Engineer's Report
A. Update on Lot 45 Drainage Swale Agreement
10. Supervisors' Requests
11. Public Comment Period
12. Closed Attorney /Client Session (Supervisors and Attorney Only)
A. Call to Order and Roll Call
B. Commencement of Attorney /Client Session
C. Adjournment of Attorney /Client Session
13. Recommencement of Regular Meeting
14. Adjournment
The next meeting is scheduled for Friday, August 16, 2013, at 10:00 a.m.
Se.M Trent SeMM. ft.
5911 Cooney lakes omro
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AiProject Bid Summary Log
District /Community Port of the Islands
Project Manager Tennille Adams
Overview
Type of Contractor Landscape Design /Irrigation
Project Title Landscape Qualifications
Date Completed July 5, 2013
Allegro Group
[ x ] N/A
Juniper Landscaping
[ x ] N/A
ValleyCrest Landscape
[ x ] N/A
Mainscape Landscape
[ ] N/A No response
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Landscape Management Divisiain
800-464-9668
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ALLEGRO GROUP OF SW FL, LLC
Landscape Management Division
800 -454 -9668
Community Development References•
Lsly Resort CDD
Black Bear Ridge Community
Secoya Reserve Community
Professional Villages, Hodge's University, Naples Campus
Current Client References.•
Revonda Stewart, CAM, Stock Deve opment (239) 449 -6216
Rick Knoll, CAM, Alliance Management (239) 642 -1948
Russell Williams, CAM, SW Property Management (239) 494 -6662
Keith Gelder, Land Development, Stock Development (239) 592 -7344
Financial References:
Regions Bank, Tarpon Bay Office, Naples, FL.
Lisa Land, Branch Manager, (239) 596 -3640
Vendors:
Coastal Landscape Supply, Bonita Springs, FL.
John Deere Landscape Supply, Naples, FL.
15275 (.sloe+- 8{vct. 0201 -282, Maples, t =L 34119
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Adams, Tennille
From: Dan deMont <Dan @JuniperLandscaping.com>
Sent: Tuesday, July 02, 2013 3:53 PM
To: Adams, Tennille
Subject: RE: Port of the Islands - Landscape Design
Attachments: Recommendations.docx; DSC_0248 - Copy.1PG; DSC_0464JPG; photo_
00000482- 680x382jpg; BIA Awards 2012.pdf, Development Only (Over 25K).pdf,
Custom Residential Only (Over 25K).pdf, Commercial Only (Over 25K).pdf; Government
Projects Only (Over 25K).pdf
Tennille,
Are you looking to develop a design for the entire property or are we leaving out single family for example? We can
design landscape and irrigation for approximately $10,000.00 and $5,000.00 respectively. Depending on the scope of
work of course. In addition to just design, we can assist you in the following: permitting with the county and water
management, submittals, development orders, bid review, construction management, etc. We are also a complete
landscape construction firm. The references and accolades included will attest to our competencies on both design and
construction. I've attached our awards and other recommendations we've received most recently as well as projects
we've either built, designed or both.
If there is an opportunity, we have about a one hour presentation we can do to go over our services, references and
abilities.
Thanks.
Professional Registrations:
Florida Registered Landscape Architect # LA6666825
American Society of Landscape Architects Member since -1998
Full Member since — 2005
Awards:
2011— Who's Who in Landscape Architecture Publication
2008 - 2 x 4 Ranch Design Competition Winner
2003 - ASLA Award of Merit Private Residence - Port Royal
2002 - CBLA - Sand Dollar Award Private Residence - The Vineyards, Naples
2000 - Michael Gilkey Jr Award
1999 - Sebold Scholarship Award
1998 - Taylor County Park Design Competition Winner
1997 - Member in book of Who's Who Class Scholars
Professional / Civic Affiliations:
American Society of Landscape Architects
Estero Design Review Board Chairman / Committee Member
ASLA - Government Affairs Committee of SW Florida Member & Past Co -Chair
ASLA - SW Florida Chapter Past Co- Chair - 2001 -2002
Sigma Lambda Alpha - Professional Fraternity of Landscape Architects
Dail d,--Mont
Recommendations:
"Not only is Bob a a great Landscape Architect, but he is also a great designer. He is very creative,
imaginative, and hard working. He has the ability to combine a sense of artistry and practicality to his
designs. Bob strives to meet the clients' needs and wants and can anticipate both before the client is
even aware of these requirements themselves."
Brian Benton- CAD Specialist Grady Minor
"Bob has been instrumental in several projects that I have worked. It is always a pleasure to work with
Bob or refer him to others to provide his services. His work is creative and detailed. While working with
Bob you continue to receive new information and offers options that you can consider with confidence. I
would refer Bob to any client and hope to work with him on another project in the near future."
Top qualities: Great Results, Expert, Creative
James Puccio- Land Attorney
"Bob is a great person to work with. He has the ability to look outside the normal design to come up with
something innovative. He is able to produce conceptual plans fast and efficiently with local government
and permitting criteria in mind without loosing that creativity. It was a pleasure to work with Bob and I look
forward to having the opportunity to work with him in the future."
Mike Nets- Civil bn.gineer
"Bob is one of the most naturally talented Landscape Architects that I have had the pleasure of working
with. His site planning skills are the best I've ever seen and all his design work is done in Cadd, which
helps me ensure that my clients are getting a real buildable plan. The level of independence he displays
in his work is an asset. Also, his understanding of local codes and engineering considerations are
reflected in his design work."
Walter Fiuegel, MBA, AICP Senior Planner City of Fort Myers Beach
Bob Is very talented, hard working, a pleasure to work with, and a national award winning Landscape
Architect. I've always enjoyed watching Bob's designs become physical realities. I believe he's the
BESTI
Chris Bracken General Contractor
Juniper 4W
lien
Asterisk Luxury Homes
Avalon Communities
Avalon Professional Associates
Avalon Professional Associates
Avalon Professional Associates
Bentley Village
Brooks & Freund
Bundschu Kraft
Bundschu Kraft
Butler
Concordia Development
Copperhead
Daniel Wayne Homes
DR Horton
Projects over $25,000
Development
ciail harbour
Avalon Preserve
Avalon Professional Center Landscape
General Projects
Avalon Professional Center Irrigation
Bentley Village
Casa San Juan Bosco Housing
Daniels Falls Phase I
Powers Court
butler Apartments
Concordia
Copperhead Golf Community
Horse Creek
Valencia
DR Horton
25 Communities- 201 2
DR Horton
Bella Vida
DR Horton
RiverClu6
DR Horton
Tim6erwalL
DR Horton
Catalina
DR Horton
The Grove
DR Horton
Pennington Place
DR Horton
Ventura Village
DR Horton
Sandoval
DR Horton
horse Creek
DR Horton
Promenade
DR Horton
Heritage Creek
DR Horton
Rio Villa (,_.ales
DR Horton
Stillwater
DR Horton
Magnolia Landing
DR Horton
Palmir-s
From 2005 to Present
Contract Value
$ 940,228.08
$ 433,015.59
$ 59,229.75
$ 49,216.75
$ 32,300.00
$ 575,046.00
$ 156,197.25
$ 296,816.00
$ 91,480.24
$ 29,523.42
$ 646,034.30
$ 31,289.50
$ 653,157.85
$ 2,665,569.60
$ 1,464,456.00
$ 1,401,697.90
$ 1,249,438.08
$ 1,041,936.60
$ 970,838.63
$ 864,194.72
$ 396,424.42
$ 238,988.00
$ 235,148.78
$ 179,519.98
$ 129,916.51
$ 117,160.97
$ 116,105.01
$ 92,007.50
$ 86,072.95
$ 76,610.35
juniper jW
li nt
DR Horton
DR Horton
DR Horton
DR Horton
DR Horton
Harbour Isle Y &R Club
Lauris Boulanger
Levitt & Sons
Levitt & Sons
Newport Bay
Pacifica Group
Pine Ridge HOA
Vasari Country Club
Victoria Riverwalk Apartments
Projects over $ 25,000 From 2005 to Present
I` ontract Value
Il Regalo
$
75,416.82
San Simeon
$
67,162.15
Terra Vista
$
52,347.83
Otter fend
$
40,621.15
Citrus Creek
$
27,914.90
har6our Isle Irrigation F nhancement
$
118,912.72
Co66lestone (Monte Carlo)
$
78,472.73
Cascades @ River hall
$
840,001.23
San Simeon
$
705,899.98
Fairwinds
$
84,964.25
Mer 5oleil
$
73,550.66
Pine Ridge @ Fort Myers Village
$
79,566.00
Vasari Country Club E). ferW,il
$
49,894.00
Victoria Riverwalk Apartments
$
114,394.60
jVProtects over $ 25,000 From 2005 to Present
Juniper
Custom 1Zesidential
Castle Harbour Homes
General Proiects
$
33,000.00
Cypress Homes
General Projects
$
135,905.90
Daniel Wayne Homes
Dodrill Residence
$
31,563.50
Fabing
Pa6ing Residence
$
26,257.50
Florida Lifestyle Homes
Muttart Residence
$
36,073.55
Florida Lifestyle Homes
Worn, Residence
$
33,814.50
Gargiula Construction
5c6wartz Residence
$
90,798.11
Gulliford
Gulliford Residence
$
46,917.80
Harrelson
Harrelson Residence
$
61,275.00
Hawkins
Hawkins Residence
$
26 588.50
Holland
Holland Residence
$
29 773.00
Kolshak
Kolskak Residence
$
43,742.00
Lavoie
Lavoie Residence
$
45,836.00
Pratt
Pratt Rcsidence
$
26,084.00
Romer
Romer Residence
$
27,930.00
Royal Corinthian Homes
Model CenterVeranc[A
$
61,272.00
Royal Corinthian Homes
General Projects
$
31,988.00
Ruffino
Kuffino Residence
$
28,932.00
Stevens
`jtevens Residence
$
107,026.05
Wolper
Wolper Residence
$
86,538.00
JunVAP
iper
LL nt
Projects over $25,000
E sect
From 2005 to Present
Commercial
BCBE
Chase bank Rattlesnake
$
40,795.52
BCBE
Chase gjank- McGregor
$
25,700.00
Benderson Development
Cypress Woods Commercial
$
262,925.00
Benderson Development
Colonial Fowler Plaza
$
32,280.00
Brinker International
Chili's
$
37,491.50
Brooks & Freund
Magdalena
$
132,296.40
Brooks & Freund
Naples Church of Christ
$
129,772.00
Brooks & Freund
Forum `jhops
$
86,097.00
Brooks & Freund
R & L Carriers Truck Terminal
$
66,815.00
Brooks & Freund
Pavese Law Firm
$
66,489.49
Brooks & Freund
North Port Family Service Center
$
39,169.00
Brooks & Freund
Cypress Lake Office Park Phase 1
$
36,907.00
Brooks & Freund
Sy's 5uppl y
$
30,146.00
Bundschu Kraft
General Projects
$
87,069.33
Burk
Burks Plaza
$
29,146.00
Chinook Construction
Keiseruniversity
$
111,416.44
Compass Construction
Prairie Pines
$
33,780.00
Creighton Development
bonefish Plaza
$
116,667.70
Creighton Development
College Plaza
$
37,045.00
Evans Wagner
Forum Commons Phase 1
$
136,668.20
FP &L
Florida Power & Light
$
29,731.30
Gamma Construction
Cypress Gardens
$
33,231.50
Gates - Haskell
Leejar Regional 5erviceCenter
$
158,726.58
GCM Contracting Solutions
SW FL Executive Valet Parking
$
121,713.00
GCM Contracting Solutions
Three Oaks Town Center
$
37,138.00
Heart Construction
General Projects
$
81,117.50
i Constructors
General Projects
$
53,065.50
Integra Construction
Manheim Car Auction
$
146,443.00
JL Wallace
Esperanza Place
$
114,717.23
A Wallace
Twin Plaza
$
31,226.00
ju nip J6 e Y Projects over $25,000 From 2005 to Present
I� lent P ° ect Contract Value
1L Wallace
Home Depot Center Lot 6 Phase 1
$
31,158.93
Malcolmson Construction
Walgreens # 1515 6
$
29,877.00
Marshall Erdman & Associates
Page Field Medical Village
$
90,951.75
Mitchell
Mitcheil & Mitchell DDS
$
29,336.06
Nu -Cape Construction
General Frojects
$
58,853.00
Nu -Cape Construction
Florida Cancer Specialist Fhase 1
$
56,881.00
Nu -Cape Construction
La6oda Medical Office Fhase 11
$
34,465.00
One Source Construction
image Graphics Solutions
$
78,883.00
Owen Ames Kimball
Health Park
$
543,017.75
Owen Ames Kimball
Hope Hospice gonita,5prings
$
208,539.70
Owen Ames Kimball
Tommie barFiel(l Elementary School
$
46,610.00
Owen Ames Kimball
Tri6ute Gardens ® Cape Hospice
$
45,863.00
Owen Ames Kimball
Oak Hammock Office Park E)uilding4
$
42,469.00
Owen Ames Kimball
Health Park Community Center
$
40,576.00
Owen Ames Kimball
College Pkwy Frofessional Center
$
36,300.00
Radiology Regional Center
Radiology Regional Center Fort Myers Phase {
$
36,803.04
RD Michaels
AE)C Fine Wine # 166 Napics
$
67,336.00
RD Michaels
A5C Fine Wine # 109 North Fort
$
29,929.00
RE Jacobs Group
university Flaza Fhase 11
$
47,114.02
Rizzetta & Company
General Projects
$
32,500.00
Ryan Companies US
Ro66 6, Stucky Warehouse
$
182,935.00
Ryan Companies US
Ro66 & Stucky Distribution Center
$
25,850.00
Stevens Construction
(Highlands County Hospice House
$
141,870.00
Stevens Construction
Gorovoy Cornea /Laser
$
64,149.62
Stevens Construction
Collins Vision
$
55,649.44
Sun & Fun
Sun & Fun
$
64,345.00
Sun Trust Bank
Sun Trust E)ank
$
25,233.00
Taylor Pansing
American Legion
$
55,804.89
US General Construction
Race Trac #95
$
55,176.45
US General Construction
Race Trac #202
$
30,986.06
Wright Construction
General Frojects
$
174,674.00
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�,, Projects over $25,000 From z.005 to Present
lient F r.o mm Cct Contract Value
Go'vvemment
Balfour Beatty Santa f)ar6ara f)Ivd Phase III $ 609,937.27
Biltmore Construction Charlotte County health Department $ 78,208.00
Brooks & Freund South Road Alignment $ 42,495.00
Bundschu Kraft Lee Sheriff Evidence Facility $ 52,991.00
Cardinal Contracting Lehigh Acres Water Treatment $ 111,275.00
Charlotte County BOCC i Gateway L_andscapingFkase 1 $ 35S,000.00
Charlotte County BOCC U5 17 Medians $ 215,004.23
Charlotte County BOCC General Projects $ 50,893.14
Chris Tel Construction Terry Park gase6all Stadium $ 53,043.00
Cypress Commercial Six Mile Cypress Road $ 67,061.49
Highlands County 0527 Median Project $ 141,940.47
A Wallace Tice Fire Dept. $ 30,307.00
Lee County BOCC Three Oaks Parkway Improvement $ 623,764.31
Lee County BOCC Plantation Road Extension $ 87,531.80
Lee County Parks & Recreation Boston Red Sox Spring Training Facility $ 96,372.00
Lodge Construction Wa Ke Hatchee Park $ 167,940.32
Lodge Construction Fort Myers-Lee County L,.i6rary $ 112,577.00
Lodge Construction Matlacha /Pine island Fire $ 48,415.00
One Source Construction Fort Myers Middle School Academy $ 33,088.09
Collier County Schools Golden Gate Interm School $ 47,021.70
The City of Punta Gorda General Frojects $ 48,941.00
Juniper
Recent jnc ustrq �warJ5
e
• 2012 Lee BIA Pinnacle Award: Landscape Design /Build Firm of the Year
• 2012 Lee BIA Pinnacle Award: Best Landscape Design 'Buttonwood Harbor Residence'
• 2012 Sand Dollar Award: Best Landscape Design 'Muttart Grande'
• 2011 Lee BIA Merit Award: Santa Barbara Blvd
• 2011 Lee BIA Pinnacle Award: Lavoie Residence
• 2011 Lee BIA Pinnacle Award: Pine Villa Residence
• 2010 Sand Dollar Award: Bentley Village
• 2010 Lee BIA Summit Award: Bentley Village
Dan aemont
5880 Staley Road, FrrL Mvefs, Ei. 33905
Offic? 1239) 561 -5980 Fare: ;239{ 551-:595
Cell (239) 340 -6881
[mail @ Brandon@jvniperlangS. _ ng.. grr!
Visii: tis @ wwwluninerlandscapinE-com
Adams, Tennille
From: Eduardo Torrens <ETorrens @valleycrest.com>
Sent: Wednesday, July 03, 2013 2:56 PM
To: Adams, Tennille
Subject: Port of the Island Community Landscape Enhancements
Attachments: VCLM_Enhancements_ e- Brochurel.pdf; VCLM FL_e- Brochurel.pdf; VCLM_HOA e-
Brochurel.pdf
Hi Tennille:
Attached are several brochures, in which ValleyCrest has done landscape installations. In these brochures you can see
that we provide landscape designs for different types of properties: residential, commercial, hotels, etc... To better assist
your property's landscape needs, we can schedule a meeting to discuss what you will like to change and what your
concerns are in regards to your landscape.
At ValleyCrest we provide digital imaging to show the before and after of how a landscape should look. After discussing
the digital imaging, we can make changes to the proposed landscape before the installation. We can meet and you can
explain to me what you will want to accomplish with your future landscape.
I look forward to working with you.
Thank You,
Eduardo Torrens
Estimator /Designer
ValleyCrest Landscape Maintenance
0:(239)267-8707
C: (239)691 -4506
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24151 Ventura Boulevard, Calabasas, California 91302
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RESOLUTION 2013 -6
A RESOLUTION OF THE PORT OF THE ISLANDS
COMMUNITY IMPROVEMENT DISTRICT CREATING
ARTICLE
SECTIONS
THROUGH
PROVIDING FOR RULES OF PROCEDURE FOR MEETINGS OF
THE BOARD OF SUPERVISORS; CONTAINING A
SEVERABILITY CLAUSE; CONTAINING AN EFFECTIVE DATE
RECITALS
A. The Board of Supervisors of the Port of the Islands Community Improvement District
recognizes that a proper and legitimate public purpose is served when members of the public
have a reasonable opportunity to be heard on a proposition before the Board of Supervisors under
consideration for action by the Board.
B. The Board also recognizes the need for orderly and efficient conduct of the meetings of
the Board.
C. These Rules of Procedure for Meetings of the Board of Supervisors are adopted to ensure
the goals of orderly and efficient meetings are realized while protecting the public purpose served
by dialogue with constituents affected by the decisions of the Board.
NOW, THEREFORE, BE IT RESOLVED THAT:
SECTION 1. Chapter_____, Article. Rules of Procedure for Meetings of the
Board of Supervisors are hereby created to read as follows:
ARTICLE _ RULES OF PROCEDURE
Section 1. Authority
Section 190.011(5), Florida Statutes, grants the Board of Supervisors the authority to
adopt rules and orders pursuant to the provisions of Chapter 120 prescribing the conduct of the
business of the District. The set of rules set forth within this Article shall be in effect upon their
adoption by the Board and until such time as they are amended or new rules adopted. These rules
are for the purpose of guidance to assist in the orderly conduct of the meeting; no action of the
Board shall be deemed void or invalid by virtue of the Board's failure to follow these rules.
Section 2. General Rules
(a) Meetings to be Public: All meetings of the Board shall be open to the public,
except as otherwise provided by law.
(b) Quorum: A majority of the members of the Board shall constitute a quorum and
is necessary for the transaction of business. If a quorum is not present, those in
attendance may continue the meeting to another date.
(c) Right of Floor: Any Supervisor or member of the public desiring to speak shall be
recognized by the Chair, and shall confine his or her remarks to one subject under
consideration.
(d) District Manager: The District Manager or his/her designee shall attend all
meetings of the Board unless excused. The District Manager may make
recommendations to the Board and shall have the right to take part in all
discussions of the Board, but shall have no vote.
(e) District Attorney: The District Attorney or his/her designee shall attend all
meetings of the Board unless excused and shall, upon request, give an opinion,
either written or oral, on questions of law. The District Attorney shall act as the
Board's parliamentarian.
(f) District Clerk: The District Clerk or his/her designee shall keep the official
journal (minutes) and perform such other duties as may be requested.
(g) Officers and Employees: Department heads of the District, when there is
pertinent business from their departments on the Board agenda, shall attend such
Board meetings when requested by the District Manager or Board.
(h) Rules of Order: "Roberts Rules of Order Revised" shall rule the proceedings of
the Board in all cases, unless they are in conflict with these rules; provided said
rules and their application shall be administered by the meeting Chair and all
interpretations by the meeting Chair (unless overruled by the Board) or
parliamentarian shall be deemed correct.
Section 3. Types of Meetings
(a) Regular Meeting_ The Board shall meet at the Orchid Cove Clubhouse located at
25005 Peacock Lane; Naples, Florida 34114 for Regular and Special Meetings.
The regular Board meetings are to commence at 10:00 a.m., on the dates specified
in the meeting schedule adopted by the Board annually.
(b) Special Meetings: Special meetings may be called by the Chairman or by a
majority of the members of the Board. Absent emergency conditions, no special
meeting shall be held until at least 72 hours after the call is issued. Only such
business may be transacted at a special meeting as may be listed in the call for
said meeting or an incident thereto unless four out of five of the District Board
approves adding an additional item.
(c) Continued Meetings: Any meeting of the Board may be continued to a later date
and time at any location specified in the Motion for Continuance.
(d) Workshop Meetings: The Board may meet informally in workshop meetings
(open to the public), at the call of the Chairman or of any three (3) members of the
Board. No resolutions or other actions may be adopted at such meeting provided
the Board may direct staff to take actions which do not entail the immediate
expenditure of District funds.
(e) Emergency Meetings: Emergency meetings may be held on the call of the District
Manager or the Chairman whenever there is a public emergency affecting life,
health, property or the public peace, and whenever practicable, upon no less than
one (1) hour's notice to each Supervisor and the public.
(f) Telephonic Participation: If a quorum of the Board is physically present, other
members of the Board may participate via telephone, provided they can be heard
on the record and they can hear the other members of the Board and the
participating public.
Section 4. Chairman and Duties
(a) Chairman: The Chairman, if present, shall preside at all meetings of the Board.
In the absence of the Chairman, the Vice Chairman shall preside. In the absence
of both the Chairman and the Vice Chairman, the Board shall select a Chairman.
(b) Call to Order: The meetings of the Board shall be called to order by the Chairman
or, in his or her absence by the Vice Chairman. In the absence of both the
Chairman and the Vice Chairman, the meeting shall be called to order by the
District Clerk for the selection of a temporary Chairman.
(c) Preservation of Order: The Chairman shall preserve order and decorum; prevent
attacks on personalities or the impugning of members' motives; and confine
members in debate to the question under discussion.
(d) Points of Order: The Chairman shall determine all points of order, subject to the
right of any member to appeal to the Board. If any appeal is taken, the question
shall be, "Shall the decision of the Chairman be sustained ?" A majority of the
Board may overrule the Chairman.
(e) Vote: All Resolutions shall require only a voice vote; the Chairman may close a
Public Hearing without a vote if there is no objection.
(f) Substitution for Chairman: The Chairman may call another member to
temporarily chair the meeting in order to take part in debate, to make a motion or
to cover a temporary absence, such substitution not to continue beyond
adjournment.
Section 2-605. Order of Business and Agen
(a) Order of Business: Unless changed via motion of the Board of Supervisors, the
general rule as to the order of business in regular meetings shall be substantially as
follows:
• Call to Order and Roll Call
• Pledge of Allegiance to the Flag
• Public Comment on Agenda Items
• Approval of Minutes
• Board Action on Agenda Items before It or Added to the Agenda
• Administrative Actions and Staff Reports
• Comments or Requests by Chairman and Board of Supervisors
• Public Comments or Requests for Future Action Items
• Adj ournment
The District Board may, via motion change the order of business.
(b) Agenda: The order of business of each meeting shall be as contained in the agenda
prepared under the direction of the District Manager. The agenda shall be a listing by
topic or subject to be considered by the Board, and shall be delivered to members of
the Board prior to the meeting.
(c) Presentation by Members of Board: The agenda shall provide a time when the
Chairman or any Supervisor may bring before the Board any business he /she feels
should be deliberated upon by the Board. These matters need not be specifically
listed on the agenda.
(d) Reading of Minutes: Unless a reading of the minutes of a Board meeting is requested
by a member of the Board, such minutes may be approved without reading if the
District Clerk previously furnished each member with a copy thereof.
(e) Consent Agenda: The Board may adopt a series of measures in one vote as listed on
the agenda (or agenda as amended) as a Consent Agenda; the Consent Agenda may
appear on the agenda before "non- consent items."
Section 6. Resolutions and Motions
(a) Form: Resolutions shall be presented to the Board only in printed or typewritten
form.
(b) Reading by Title Only: Upon being introduced, each proposed Resolution shall
be read by title only, unless any member of the Board requests a full reading of the
Resolution.
(c) Consideration of Resolutions: Each proposed Resolution shall be ready by title or
in full two times; one before each vote.
(d) Tie Vote: In the event of a tie in votes on any motion, the motion shall be
considered lost.
(e) Vote Change: Any Supervisor may change his or her vote, before the next item is
called for consideration or; before a recess or adjournment is called, whichever
occurs first, but not thereafter, without the unanimous consent of the Board.
(f) Privilege of Closing Debate: Any Supervisor may move to close debate and call
the question on the motion being considered which shall be non - debatable. The
Supervisor moving the adoption of a Resolution or motion shall have the privilege
of closing the debate.
(g) Requests for Resolutions or Legal Opinions: Any member of the District Board
may request the District Manager or District Attorney to have prepared proposed
Resolutions with such Resolutions to be placed on the agenda of the next
scheduled Board meeting, provided the Resolution can be drafted and distributed
to members of the Board in said period of time. Any member of the District
Board may request written legal opinions, relating to District business, from the
District Attorney. Any member of the Board may, for purposes of inquiry, request
verbal opinion or advice on District legal matters directly from the District
Attorney.
(h) Adjournment: All meetings shall adjourn at a.m. /p.m. unless four -fifths
(4/5) of the District Board vote to extend the time.
(i) Motion to Reconsider:. An action of the Board may be reconsidered only at the
same meeting at which the action was taken. A motion to reconsider may be
made only by a Supervisor who voted on the prevailing side of the question and
must be concurred in by a majority of those present at the meeting. Adoption of a
motion to reconsider shall rescind the action reconsidered.
(j) Motion to Rescind: An action of the Board taken at a previous meeting (the
"previous action ") may be rescinded at a subsequent meeting. Motions to Rescind
shall be governed by the following process:
1. A Supervisor seeking rescission of a previous action shall place a Motion
to Consider Rescission on the agenda of a regular Board meeting. If a
majority of the full membership of the Board approves the Motion to
Consider Rescission, the Motion to Rescind shall be placed on the agenda
of the next regular Board meeting. If less than a majority of the full
membership vote in favor of the Motion to Consider Rescission, no
Motion to Rescind the previous action shall be considered by the Board.
2. Approval of a Motion to Rescind requires the affirmative vote of a
majority of the full membership of the Board.
3. If a Motion to Rescind is approved, the Board shall, at the same meeting,
either consider the previous action or set a date certain for its
consideration.
4. Notwithstanding anything stated above, a Motion to Rescind initiated by a
Supervisor who voted on the losing side in connection with the previous
action shall not be in order unless the Board determines:
a. Subsequent information has become known that (i) would have
been material to the Board's decision on the previous action and (ii)
would have militated for a different result; or
b. A rescission of the previous action is imperative to avoid a material
cost, risk, hann or other jeopardy to the District or its citizens, and
the material cost, risk, harm or other jeopardy could not have been
known at the time of the Board's previous action.
5. For purposes of the Motion to Rescind, a Supervisor who was absent for a
vote on the motion in connection with the previous action is deemed to
have been on the prevailing side of the vote.
Section 2 -607. Citizens' Rights
(a) RiPht to be Heard: Members of the public shall be given a reasonable opportunity
to be heard on each agenda item except as provided for below. Public input shall
be limited to four (4) minutes with the Chair having the option to allow an
additional minute. This right does not apply to:
1. An official act that must be taken to deal with an emergency situation
affecting the public health, welfare or safety, if compliance with the
requirements would cause an unreasonable delay in the ability of the
Board to act;
2. An official act involving no more than a ministerial act, including, but not
limited to, approval of minutes and ceremonial proclamations;
3. A meeting that is exempt from §286.011; or
4. A meeting during which the Board is acting in a quasi-judicial capacity.
This paragraph does not affect the right of a person to be heard as
otherwise provided by law.
(b) Manner of Addressing the Board — Time Limit: Each person addressing the
Board shall step up to the microphone, shall give his/her name and address in an
audible tone of voice for the record and, unless further time is granted by the
Board, shall limit his/her address to four (4) minutes with the Chair having the
right to extend an additional minute of time. All remarks shall be addressed to the
Board as a body, and not to any member thereof. No person, other than members
of the Board and the person having the floor shall be permitted to enter into any
discussion, either directly or through the members of the Board. When requested
by any member of the Board the District Manager, District Attorney, as well as
other staff, may enter into any discussion. No questions shall be asked the
Supervisors, except through the presiding officer. The District Manager and the
District Attorney may ask the Chair for permission to speak at any time.
(c) Personal and Slanderous Remarks: Any person making personal, impertinent or
slanderous remarks, or who shall become boisterous, while addressing the Board
may be requested to leave the meeting and may be forthwith, by the presiding
officer, barred from further audience before the Board at the meeting from which
ejected.
Section 8. Public to be Heard
At the conclusion of the meeting the Chair shall offer the public the opportunity to speak
on any non - agenda item relative to the business of the District for up to four (4) minutes (with
the right of the Chair to extend an additional minute).
Section 9. Suspension and Amendment of These Rules
(a) Suspension of These Rules: Any provision of these rules not governed by the
District Charter or District Code may be temporarily suspended by a vote of a
majority of the Board.
(b) Amendment of These Rules: These rules may be amended, or new rules adopted
via Resolution.
(c) Effect of Variance from Rules: The failure to follow these Rules of Procedure
shall not be grounds for invalidating any otherwise lawful act of the Board.
SECTION 3. It is the intention of the District Board and it is hereby ordained that the
provisions of this Resolution shall become and be made a part of the Port of the Islands
Community Improvement District Rules of Procedure, and the sections of this Resolution may be
renumbered to accomplish such intent.
SECTION 4. If any word, phrase, clause, sentence or section of this Resolution is for
any reason held unconstitutional or invalid, the invalidity thereof shall not affect the validity of
any remaining portions of this Resolution.
SECTION 5. That this Resolution shall be in full force and effect immediately upon its
passage and adoption.
PASSED THIS 23' DAY OF AUGUST, 2013.
Norine Dillon
Chairperson
ATTEST:
Calvin Teague
Secretary
SEVERN TRENT ENVIRONMENTAL SERVICES, INC
5911 COUNTRY LAKES DRIVE
FORT MYERS, FLORIDA 33905
Phone (941) 925 -3088 Fax (941) 924 -7203
BILL TO
PORT OF THE ISLANDS COMMUNITY
C/O SEVERN TRENT MGMT SERV- ATTN A/P
210 NORTH UNIVERSITY DRIVE, SUITE 702
CORAL SPRINGS FL 33071
Invoice
DATE INVOICE #
6/15/2013 2067997
BOX 516860
PHILADELPHIA, PA 19175 -6860
Page 1
P.O. NO.
TERMS
DUE DATE
CUSTOMER #
DEPT #
NET 30 DAYS
6/30/2013
3520
DESCRIPTION
QTY
RATE
AMOUNT
REVISED INVOICE - 7/10/13
(402) MONTHLY OPERATION CONTRACT FOR JUN
34,127.71
34,127.71
2013
(4 10) CHARGES FOR AMOUNT EXCEEDED ABOVE
R&M MAINTENANCE BUDGET OF $XXX PLUS 10% -
AS PER CONTRACT - SEE ATTACHED BREAKDOWN
OF CHARGES
b1i do NO I HE
(4 10) CHARGES FOR AMOUNT EXCEEDED ABOVE
l
R&M SLUDGE BUDGET OF $137.77 PLUS 10% - AS
PER CONTRACT- SEE ATTACHED BREAKDOWN OF
CHARGES
(408) LAB FEES FOR WEEKLY BLEND: FLUORIDE,
5
116.39
581.95
CHLORIDE, TOTAL DISSOLVED SOLIDS, TOTAL
SUSPENDED SOLIDS, pH, CALCIUM, MAGNESIUM,
SODIUM AND SODIUM ABSORPTION RATION (SAR) -
1/22, 4122. 5/7, 5/13,5/21
(408) LAB FEES BACT'S - 5/20,5/21
5
10.43
52.15
REMIT TO ADDRESS:
n rnrm »�..m �i.ra mwrmAr c.nn annr_a rnTn
Total
BOX 516860
PHILADELPHIA, PA 19175 -6860
Page 1
SEVERN TRENT ENVIRONMENTAL SERVICES, INC
5911 COUNTRY LAKES DRIVE
FORT MYERS, FLORIDA 33905
Phone (941) 925-3088 Fax (941) 924 -7203
BILL TO
PORT OF THE ISLANDS COMMUNITY
C/O SEVERN TRENT MGMT SERV- ATTN A/P
210 NORTH UNIVERSITY DRIVE, SUITE 702
CORAL SPRINGS FL 33071
Invoice
DATE
INVOICE #
6/152013
2067997
SEVERN TRElrflENYMONAuUN 1AL DERY1l ma, uVt:
BOX 516860
PHILADELPHIA, PA 19175 -6860
Page 1
P.O. NO.
TERMS
DUE DATE
CUSTOMER #
DEPT #
NET 30 DAYS 1
6130/2013
3520
DESCRIPTION
QTY
RATE
AMOUNT
(402) MONTHLY OPERATION CONTRACT FOR JUN
34,127.71
34,127.71
2013
(410) CHARGES FOR AMOUNT EXCEEDED ABOVE
1,05820
1,058.20
R&M MAINTENANCE BUDGET OF $962 PLUS 10% -
AS PER CONTRACT - SEE ATTACHED BREAKDOWN
OF CHARGES
"ter
(410) CHARGES FOR AMOUNT EXCEEDED ABOVE
151.55
r'
t
R&M SLUDGE BUDGET OF $137.77 PLUS 100/9 - AS
'"
PER CONTRACT - SEE ATTACHED $ REAKDOWN OF
CHARGES
(408) LAB FEES FOR WEEKLY BLEND: FLUORIDE,
5
116.39
581.95
CHLORIDE, TOTAL DISSOLVED SOLIDS, TOTAL
SUSPENDED SOLIDS, pH, CALCIUM, MAGNESIUM,
SODIUM AND SODIUM ABSORPTION RATION (SAR) -
1/22, 4/22.5/7, 5113, 5121
(408) LAB FEES BACTS - 5/20, 5/21
5
10.43
52.15
REMIT TO ADDRESS:
Total
SEVERN TRElrflENYMONAuUN 1AL DERY1l ma, uVt:
BOX 516860
PHILADELPHIA, PA 19175 -6860
Page 1
SEVERN TRENT ENVIRONMENTAL SERVICES, INC
5911 COUNTRY LADS DRIVE
FORT MYERS, FLORIDA 33905
Phone (941) 925 -3088 Fax (941) 924 -7203
BILL TO
PORT OF THE ISLANDS COMMUNITY
GO SEVERN TRENT MGMT SERV- AWN A/P
210 NORTH UNIVERSITY DRIVE, SUITE 702
CORAL SPRINGS FL 33071
Invoice
DATE
INVOICE #
611512013
1 2067997
BOX 516860 - -- -- • ------- - - - - -- --- -• - -- --
PHILADELPHIA, PA 19175 -6860
Page 2
P.O. NO.
TERMS
DUE -DATE
CUSTOMER #
DEPT #
NET 30 DAYS
6/30/2013
3520
DESCRIPTION
QTY
RATE
AMOUNT
Applied to Budgets year to date:
Repair and Maintenance Budget $17188.80 (exceeded cap of
$15,000)
Process Residue Budget: $8005.57
Chemical Budget $19703.06 (cap of $20,000)
Mosquito Chemical Budget $0
REMIT TO ADDRESS:
Total
$35,971.56
ooc7CDAT'TDVUT r VLTI /TD/11SAAVLTTAT OT:DIMIUO TATI
BOX 516860 - -- -- • ------- - - - - -- --- -• - -- --
PHILADELPHIA, PA 19175 -6860
Page 2
SEVERN TRENT ENVIRONMENTAL SERVICES, INC
5911 COUNTRY LAKES DRIVE
FORT MYERS, FLORIDA 33905
Phone (941) 925 -3088 Fax (941) 9247203
BILL TO
PORT OF THE ISLANDS COMMUNITY
C/O SEVERN TRENT MGMP SERV- ATTN A/P
210 NORTH UNIVERSITY DRIVE, SUITE 702
CORAL SPRINGS FL 33071
Invoice
DATE
INVOICE #
6/1512013
2067997
SL+V B.KN 12ttSN 1 L'N V llCVNMCN S HL �lII1L V it G0, uv�
BOX 516860
PHILADELPHIA, PA 19175 -6860
Page 1
P.O. NO.
TERMS
DUE DATE
CUSTOMER #
DEPT #
NET 30 DAYS
6/30/2013
3520
�T DESCRIPTION
QTY
RATE
AMOUNT
(402) MONTHLY OPERATION CONTRACT FOR MAY
34,127.71
34,127) I/
2013
34,127.71
(402) SUBTOTAL `k w 1
(4 10) CHARGES FOR AMOUNT EXCEEDED ABOVE
1,058.20
1,058.20
R&M MAINTENANCE BUDGET OF $962.00 PLUS 10% -
AS PER CONTRACT - SEE ATTACHED BREAKDOWN
OF CHARGES c n,1 O J r'' 1 P S MGt
(410) CHARGES FOR AMOUNT EXCEEDED ABOVE
15].547
151.55
R&M CHEMICAL BUDGBT OF $137.77 PLUS 10% - AS
PER CONTRACT - SEE ATTACHED BREAKDOWN OF
CHARGES
"1'AL
1,209,75
(421) SUBTO
(408) LAB FEES FOR WEEKLY BLEND: FLUORIDE,
5
116.39
581.9
CHLORIDE, TOTAL DISSOLVED SOLIDS, TOTAL
SUSPENDED SOLIDS, PH, CALCIUM, MAGNESIUM,
SODIUM AND SODIUM ABSORPTION RATION (SAX)
U22,4/22.5/7,5/13, 5/21
5
10.43
52,15
(408) LAB FEES BACT'S - 5/20, 5/21
3 ✓`
634.10
(408) SUBTOTAL .�? .�
REMIT TO ADDRESS:
Total
SL+V B.KN 12ttSN 1 L'N V llCVNMCN S HL �lII1L V it G0, uv�
BOX 516860
PHILADELPHIA, PA 19175 -6860
Page 1
SEVERN TRENT ENVIRONMENTAL SERVICES, INC
5911 COUNTRY LAKES DRIVE
FORT MYERS, FLORIDA 33905
Phone (941) 925 -3088 Fax (941) 924 -7203
BILL TO
PORT OF THE ISLANDS COMMUNITY
C/O SEVERN TRENT MGMT SERV- ATTN A/P
210 NORTH UNIVERSITY DRIVE, SUITE 702
CORAL SPRINGS FL 33071
Invoice
DATE
INVOICE #
6/15/2013
2067997
SEVERN TRENT ENVIRONMENTAL SERVICES, INC
BOX 516860
PHILADELPHIA, PA 19175 -6860
Page 2
�� M
P.O. NO.
TERMS
DUE DATE
CUSTOMER #
DEPT #
NET 30 DAYS
6/30/2013
3520
DESCRIPTION
QTY
RATE
AMOUNT
Applied to Budgets year to date:
Repair and Maintenance Budget $17188.80 (exceeded cap of
$15,000)
Process Residue Budget: $8005.57
Chemical Budget $19703.06 (cap of $20,000)
Mosquito Chemical Budget $0
REMIT TO ADDRESS:
Total $33,456.81
SEVERN TRENT ENVIRONMENTAL SERVICES, INC
BOX 516860
PHILADELPHIA, PA 19175 -6860
Page 2
�� M
Port of the Islands
Community Improvement District
Financial Report
June 30, 2013
Prepared by
PORT OF THE ISLANDS
Community Improvement District
Table of Contents
FINANCIAL STATEMENTS
Balance Sheet - All Funds ....... . ................................ I ................. Page 1 - 2
General Fund
Statement of Revenues, Expenditures and Changes in Fund Balance ... I........... Page 3 - 4
TrendReport ........................... ............................... Page 5
Enterprise Fund
Statement of Revenues, Expenditures and Changes in Fund Balance ............... Page 6 - 7
TrendReport ........................... ............................... Page 8 - 9
_SUPPORTING SCHEDULES
Page 10 -12
Check Register ........................... ...............................
Special Assessments - Collection Schedule ........................... ...............................
Page 13
Construction Schedule ........................... ...............................
Page 14 - 15
............... Page 16 - 17
CIP Status Report ............ ...............................
Page 18 - 20
Cash Flow Projections .................... ...............................
Cash Flow Projections - 5 year ........................... ...............................
Page 21
Page 22 - 27
Monthly Activity Report .. ............................. I..........................
Accounts Receivable Ageing Report (90+ days outstanding) .......... ...............................
• Page 28 - 29
Repair and Maintenance Detail Reports ........................... ...............................
Page 30 - 36
Port of the Islands
Community Improvement District
Financial Statements
(Unaudited)
June 30, 2013
PORT OF THE ISLANDS
Community Improvement District
Balance Sheet
June 30, 2013
Governmental and Enterprise Funds
WATER AND
ACCOUNT DESCRIPTION GENERAL FUND SEWER FUND TOTAL
ASSETS
Current Assets
Cash - Checking Account
Accounts Receivable
Assessments Receivable
Allow - Doubtful Collections
Interest/Dividend Receivables
Due From Other Funds
Investments:
Certificates of Deposit - 18 Months
Money Market Account
SBA Account
SBA Account - Restricted
SBA Account Reserves
SBA Account Reserves - Restricted
Construction Fund
FMV Adjustment
Prepaid Items
Total Current Assets
$ 397,678 $
13,120 $ 410,798
984
- 984
99,460
259,432 356,892
(99,460)
(259,432) (358,892)
665
665
208,778
208,778
151,050
-
151,050
568,888
6,590
575,478
5,127
4,209
9,336
6,350
13,244
19,594
2,515
-
2,515
763
226,308
763
-
195,830
195,830
1,117
2,081
3,198
1,947
2,420
4,357
1,345,862
237,494
1,583,356
Noncurrent Assets
100
10,402 3,500
Fixed Assets
- 32,850
32,850
Land
293,061
293,061
Infrastructure
15,206,161
15,206,161
Accum Depr - Infrastructure
(3,632,962)
(3,832,962)
Equipment and Furniture
226,308
226,308
Accum Depr - Equip/Furniture
(81,850)
(81,850)
Construction Work In Process
9,080
9,080
Bond Issuance Cost
42,700
42,700
AccAmort - BondissuanceCost
- (11,079)
(11,079)
Total Noncurrent Assets
12,051,419
12,051,419
TOTAL ASSETS
$ 1,345,862 $ 12,288,913
$ 13,634,775
LIABILITIES
Current Liabilities
Accounts Payable
Accrued Expenses
Deposits
Other Current Liabilities
Revenue Bonds Payable- Current
Due To Other Funds
Total Current Liabilities
$ - $ 100 $
100
10,402 3,500
13,902
- 32,850
32,850
157
157
514,758
514,758
- 208,778
208,778
10,402 760,143
770,545
Report Date: 7/8/2013 1
PORT OF THE ISLANDS
Community Improvement District Governmental and Enterprise Funds
Balance Sheet
June 30, 2013
WATER AND
ACCOUNT DESCRIPTION GENERAL FUND SEWER FUND TOTAL
Long -Term Liabilities
Revenue Bonds Payable -LT 3,490,972 3,4DD,972
Total Long -Term Liabilities - 3,490,972 3,490,972
TOTAL LIABILITIES 10,402 4,251,115 4,261,b17
FUND BALANCES / NET ASSETS
Fund Balances
Nonspendable:
Prepaid Items
1,947
4,367
Assigned to:
Operating Reserves
103,815
103,815
Unassigned:
1,229,698
1,229,698
Net Assets
Invested in capital assets,
net of related debt
-
8,045,689
8,045,689
Unrestricted /Unreserved
-
(7,891)
(7,891)
TOTAL FUND BALANCES / NET ASSETS $
1,335,460 $
8,037,798 $
9,373,258
TOTAL LIABILITIES & FUND BALANCES) NET ASSETS $
1,345,862 $
12,288,913 $
13,634,775
Report Date: 7/8/2013 2
PORT OF THE ISLANDS
Community Improvement District
Statement of Revenues, Expenditures and Changes in Fund Balances
For the Period Ending June 30, 2013
General Fund
ANNUAL YTD ACTUAL
ADOPTED YEAR TO DATE YEAR TO DATE VARIANCE ( ;) AS A `Y OF JUN -13
ACCOUNT DESCRIPTION BUDGET BUDGET ACTUAL FAV(UNFAV) ADOPTED BUD ACTUAL
REVENUES
Interest - Investments
$ 2,177 $
1,633 $
1,612 $
(21)
74.05% $
1
Net Incr (Decr) In FMV- Invest
7,000
-
1,839
1,839
0.00%
-
Interest - Tax Collector
-
-
32
32
0.00%
18
Special Assmnts- Tax Collector
435,400
435,400
402,231
(33,169)
92.38%
22,747
Special Assmnts• Discounts
(17,416)
(17,416)
(8,552)
8,864
49.10%
682
Other Miscellaneous Revenues
-
-
1,575
1,575
0.00%
-
TOTAL REVENUES
420,161
419,617
398,737
(20,880)
94.90%
23,448
EXPENDITURES
Administration
PIR -Board of Supervisors
7,000
5,000
5,300
(300)
75.71%
400
FICA Taxes
536
383
405
(22)
75.55%
31
ProfServ- Engineering
26,000
19,500
11,850
7,650
45.58%
772
ProfServ-Legal Services
12,500
9,375
21,098
(11,723)
168.78%
1,994
ProfServ- Mgmt Consulting Sery
28,365
21,274
21,274
75.00%
2,364
ProtServ- Property Appraiser
6,531
6,531
6,531
100.00%
-
ProtServ- Special Assessment
9,243
9,243
9,243
100.00%
-
Auditing Services
3,750
3,750
3,500
250
93.33%
3,500
Communication - Telephone
100
75
14
61
14.00%
1
Postage and Freight
1,500
1,125
809
316
53.93%
94
Rental - Meeting Room
350
250
225
25
64.294(6
25
Insurance - General Liability
8,844
6,633
6,156
477
69.61%
-
Printing and Binding
2,000
1,500
646
854
32.30%
163
Legal Advertising
2,200
1,650
135
1,515
6.14%
-
Miscellaneous Services
1,375
1,031
419
612
30.47%
3
Misc- Assessmnt Collection Cost
8,708
8,708
7,874
834
90.42%
469
Misc -Web Hosting
1,000
750
969
(219)
96.90%
969
Office Supplies
650
487
115
372
17.69%
46
Annual District Filing Fee
175
175
175
-
100.00%
-
Total Administration
120,827
97,440
96,738
702
80.06%
10,831
Field
Contracts -Mgmt Serv;ocs
100,000
75,000
75,129
(129)
75.13%
8,333
Contracts- Landscape
79,440
59,580
64,570
(4,990)
81.28%
9,647
Electricity - Streetlighting
16,500
12,375
13,924
(1,549)
84.39%
1,460
Utility - Irrigation
12,600
9,450
10,754
(1,304)
85.35%
1,554
R &M- Renewal and Replacement
10,000
7,500
8,518
(1,018)
85.18/
(125)
R &M -Roads & Alleyways
4,000
3,000
-
3,000
000%
-
R &M- Signage
1,000
750
-
750
0.00%
Capital Outlay
70,894
53,170
-
53,170
0.00%
Total Field
294,434
220,825
172,895
47,930
58.72%
20,869
TOTALEXPENDITURES
415,261
318,265
269,633
48,632
64.93%
31700
Report Date: 7/3/2013
3
PORT OF THE ISLANDS
Community Improvement District Genera! Fund
Statement of Revenues, Expenditures and Changes in Fund Balances
For the Period Ending June 30, 2013
Report Date: 7/3/2013 4
ANNUAL
YTD ACTUAL
ADOPTED
YEAR TO DATE
YEAR TO DATE
VARIANCE (S)
AS A % OF
JUN -13
ACCOUNT DESCRIPTION
BUDGET
BUDGET
ACTUAL
FAV(UNFAV)
ADOPTED BUD
ACTUAL
Excess (deficiency) of revenues
Over (under) expenditures
4,900
101,352
129,104
27,752
2634.78%
(8,252)
OTHER FINANCING SOURCES (USES)
Contribution to (Use of) Fund Balance
4,900
-
-
0.00
TOTAL FINANCING SOURCES (USES)
4,900
O.OD%
Net change in fund balance
$ 4,900
$ 101,352
$ 129,104
$ 27,752
2634.76%
$
FUND BALANCE, BEGINNING (OCT 1, 2012)
1,206,356
1,206,356
1,206,356
FUND BALANCE, ENDING
$ 1,211,256
$ 1,307,706
$ 1,335,460
Report Date: 7/3/2013 4
PORT OF THE ISLANDS Genera/ Fund
Community Improvement District
Statement of Revenues, Expenditures and Changes in Fund Balances
Trend Report
For the Period Ending June 30, 2013
TOTAL
Oct Nov Dec Jan Feb Mar Apr May Jun AetudThru Adopted
Account Description Actual Actual Actual Actual Actual Actual Actual Actual Actual 613012013 Budget
Revenues
Interest - Investments
$ 241 $
211 $
218 $
218 S
167 $
193 $ 187 S
173 S
1 S
1,612 $
2.177
Net Incr (Decr) In FMV- Invest
177
195
124
585
(28)
250 285
251
500
1,839
32
400
Interest -Tax Collector
Special Assrmts- Tax Collector
3,116
64,532
126,382
29,295
15
7,177
- -
127,118
1,863
18
22,747
402,231
435,400
SpecalAssmnts- Discounts
(166)
(,1381)
(4,951)
(732)
(98)
37
56
682
(8,552)
(17,416)
other Miscellaneous Revenues
1,994
315
-
1,260
-
2,364
-
-
-
1,575
-
Total Revenues
3,368
$1,872
121,773
30,626
7233
443 127,627
2,343
23,448
398,737
420,161
Expenditures
8,333
8,333
8.333
8,333 8,333
8,333
8,462
8,333
8,333
75,129
100,000
Contracts - Landscape
Administrative
PAR -Board of Supervisors
500
500
1,000
400
500
1,000
500
500
400
5,300
7,000
536
FICA Taxes
38
38
77
31
38
77
2,643
38
38
606
31
772
405
11,850
26,000
ProfSenr- Engineering
-
-
2,557
-
3,490
7,629
8,069
-
1,497
1,402
1,780
310
1,994
21,098
12,500
ProfSeru -Legal Services
ProfServ-Mgmt Consulting Sery
-
2,364
2,364
2,364
2,364
2,364
2,364
2,364
2,364
2,364
21,274
28,365
ProfServ- Property Appraiser
-
-
6,531
-
R &IA- Signage
-
5,531
9,243
6,531
9,243
ProfServ- Special Assessment
9,243
Capital outlay
3,500
3,500
3,750
Auditing Services
Total Field
16,826
17,705
18,474
19,161 18,567
1
14
100
Communication - Telephone
1
8
Total Expenditures
3
82
80
69
77
58
94
809
1,50D
Postage and Freight
74
218
57
25
25
25
25
25
25
225
350
iReental - Meeting Room
25
25
25
1,947
317
1,206,356
FUND BALANCE, BEGINNING (OCT 1, 2012)
6,156
8,844
Insurance - GeneralLiability
1,947
-
1,947
-
119
66
61
163
646
2,000
Ranting and Binding
64
54
119
$1,335,460 $101,256
FUND BALANCE, ENDING
135
2,200
Legal Advertising
-
-
135
-
-
6
3
419
1,375
MisceOanears Services
59
59
97
1,623
85
2,429
169
571
142
-
2,543
38
469
7,874
8,708
Misc- Assessmnt Collection Cost
969
969
1,000
Misc-Web Hosting
24
23
23
46
115
650
Office Supplies
175
175
Annual District Filing Fee
175
TotalAdninistrative
5,306
7,484
18,140
28,729
4,788
9,622
7,644
4,200
10,031
96,736
120,827
Field
Contracts-Mgmt Services
8,333
8,333
8.333
8,333 8,333
8,333
8,462
8,333
8,333
75,129
100,000
Contracts - Landscape
6,620
6,620
6,620
6,902 6,902
7,452
6,902
6,902
9,647
64,570
13,924
79,440
16,500
Electricity • Streellightlng
1,490
1,561
1,693
1,636 1,621
1,574
1,275
1,561
1,734
1,328
1,221
1,460
1,554
10,754
12,600
Utility _ lrr gation
31
264
1,350
478
1,625 1,701
664 -
220
3,861
2,141
(125)
8,518
10,000
R &M- Renewal and Replacement
352
927
-
_
-
4,000
4,000
R &M-ROads & Alleyways
-
-
_
R &IA- Signage
70,894
Capital outlay
Total Field
16,826
17,705
18,474
19,161 18,567
18,854
22,520
19,925
20,869
172,895
294,434
Total Expenditures
22,132
25,169
36,614
47,890 23,345
28,478
30,164
24,125
31,700
259,633
415,261
Excess (deficiency) of revenues
Over(under)expenditures
$ (18,764) $ 56,683 $
85,159
S (17,264) S (16,112) 3 (28,033) $
97,463 $ (21,782) $
(8,252)
129,104
4,900
1,208,356
1,206,356
FUND BALANCE, BEGINNING (OCT 1, 2012)
$1,335,460 $101,256
FUND BALANCE, ENDING
Prepared by:
5
Report Date: 7/3/2013
Severn Trent Management Services
PORT OF THE ISLANDS
Community Improvement District Water And Sewer Fund
Statement of Revenues, Expenses and Changes in Net Assets
For the Period Ending June 30, 2013
ANNUAL YTD ACTUAL
ADOPTED YEAR To DATE YEAR TO DATE VARIANCE (S) AS A % OF JUN-13
ACCOUNT DESCRIPTION BUDGET BUDGET ACTUAL FAV(UNFAV) ADOPTED BUD ACTUAL
OPERATING REVENUES
Interest - Investments
$ 2,838 $
2,129 $
266 $
(1,863)
9.37% $
21
Water Revenue
43,000
32,250
34,098
1,848
79.30%
2,780
Sewer Revenue
65,000
48,753
53,758
5,005
82J0%
4,383
Irrigation Fees
100,000
75,000
74,650
(350)
74.65%
8,237
Net Incr (Door) In FMV- Invest
-
-
3,424
3,424
0.00%
-
Special Assmnts- Tax Collector
1,135,025
1,135,025
1,048,558
(86,467)
92.38%
59,299
Special Assni Discounts
(45.401)
(45,401)
(22,294)
23,107
49.10%
1,779
Other Miscellaneous Revenues
-
62
5,760
5,760
0.00%
575
TOTAL OPERATING REVENUES
1,300,462
1,247,756
1,198,220
49,536)
82.14%
77,074
OPERATING EXPENSES
Personnel and Administration
P/R -Board of Supervisors
FICA Taxes
ProfSery - Engineering
ProfServ-Legal Services
ProfServ.Mgmt Consulting Sery
ProfServ- Property Appraiser
ProfServ- Special Assessment
Auditing Services
Communication - Telephone
Postage and Freight
Rental - Meeting Room
Insurance - General Liability
Printing and Binding
Legal Advertising
Miscellaneous Services
Misc- Assessmnt Collection Cost
Office Supplies
Total Personnel and Administration
Water -Sewer Comb Services
Contracts -Mgmt Services
Contracts -Other Services
Communication - Teleph - Field
Utility - General
R &M- Irrigation
R &M -Water Plant
R &M -Waste Water Plant
Misc -Bad Debt
Misc- Licenses & Permits
Cap Outlay- Irrigation
Cap Outlay -Water Plant
Total Water -Sewer Comb Services
7,000
5,000
5,300
(300)
75.71%
400
536
383
405
(22)
75.56%
31
26,000
19,500
11,850
7,650
45.58%
772
12,500
9,375
21,098
(11,723)
168.78%
1,994
28,482
21,362
21,362
-
75.00%
2,374
17,025
17,025
17,025
100.00%
7,885
7,885
7,885
100.00%
-
3,750
3.750
3,500
250
93,33%
3,500
100
75
13
62
13.00%
1
1,000
750
534
216
53.40%
63
350
250
225
25
64.29%
25
8,270
6,203
5,757
446
69.61%
-
1,500
1,125
485
640
32.33%
122
1,600
1,200
98
1,102
6.13%
2,050
1,537
1,880
(343)
91.71%
227
22,701
22,701
20,525
2,176
90.41%
1,222
750
563
135
428
18.00%
53
141,499
118,684
118,077
607
83.45%
10,784
309,533
232,150
232,543
(393)
75.13%
25,794
2,000
2,000
1,750
250
87.50%
-
4,512
3,384
3,674
(290)
81.43%
857
80,000
60,000
61,320
(1,320)
76.65%
6,132
10,000
7,500
7,842
(342)
78.42%
219
10,000
7,500
18,436
(10,936)
184.36%
1,395
9,866
7,400
15,238
(7,838)
154.45%
1,377
-
1,267
(1,267)
1
-
4,500
4,500
3,375
1,125
75.00%
-
-
27,516
(27,516)
0.001%
-
50,000
37,500
125,730
(88,230)
251.46%
480,411
361,934
498,691
(136,757)
10181%
35,774
Report Date: 7/3/2013 6
PORT OF THE ISLANDS Water And Sewer Fund
Community Improvement District
Statement of Revenues, Expenses and Changes in Net Assets
For the Period Ending June 30, 2013
Report Date: 7/312013 7
ANNUAL
YTD ACTUAL
ADOPTED
YEAR TO DATE
YEAR TO DATE
VARIANCE ($)
AS A % OF
JUN -13
ACCOUNT DESCRIPTION
BUDGET
BUDGET
ACTUAL
FAV(UNFAV)
ADOPTED BUD
ACTUAL
Debt Service
Principal Debt Retirement
497,303
497,303
-
497,303
O.OD%
Interest Expense
158,056
158,056
92,200
65,856
58.33
Total Debt Service
655,359
655,359
92,200
563,159
14,07%
TOTAL OPERATING EXPENSES
1,277,269
1,135,977
708,968
427,009
55.51%
46,558
Operating income (loss)
23,193
111,779
489,252
377,473
2109.48%
30,516
$ 23,193
$ 111,779
$ 489,252
$ 377,473
2109.48%
$ 30,516
Change in net assets
TOTAL NET ASSETS, BEGINNING (OCT 1, 2012)
7,546,546
7,548,546
7,548,546
TOTAL NET ASSETS, ENDING
$ 7,571,739
$ 7,660,325
$ 8,037,790
Report Date: 7/312013 7
PORT OF THE ISLANDS
Community Improvement District
Water And Sewer Fund
Statement of Revenues, Expenses and Changes in Net Assets
PIR -Board of Supervisors
500
500
1,000
Trend Report
500
1,000
500
500
400
5,300
7,000
FICA Taxes
38
For the Period Ending June 30, 1013
77
31
38
77
38
38
31
405
536
ProfServ- Engineering
754
261
296
7,G29
-
TOTAL
-
Oct
Nov
Dec Jan
Feb
Mar
Apr
May
Jun
Actual Thru
Adopted
Account Description
Actual
Actual
Actual Actual
Actual
Actual
Actual
Actual
Actual
611011013
Budget
Operating Revenues
2,374
2,374
2,374
2,374
21,362
28,482
ProfServ- Property Appraiser
-
-
17,025
Interest - Investments
S 48 $
38 S
36 $ 31
S 22 $
23 $
24 $
23 S
21
S 266 $
2,838
Water Revenue
1,813
2,981
3,758 4,119
5,734
3,672
5,513
3,728
2,780
34,098
43,000
Sewer Revenue
2,695
4,883
5,879 6,516
81950
5,813
8,427
6,012
4,383
53,758
65,000
Irdga:ion Fees
4,502
5,610
8,827 10,459
10,344
7,160
9,995
9,519
8,237
74,650
100,000
Net Incr (Decr) In FMV- Invest
329
363
232 1,089
(52)
466
531
467
-
3,424
-
Spec!al Assmnts- Tax Collector
8,123
220,362
329,460 75,369
18,709
-
331,379
4,857
59,299
1,048,558
1,135,025
Special Assmnts- Discounts
(432)
(8,614)
(12,907) (1,907)
(254)
-
96
146
1,779
(22,294)
(45,401)
Other Miscellaneous Revenues
525
475
585 1,780
4135
510
400
425
575
5,760
-
Total Operating Revenues
17,803
225,898
335,870 98,456
43,936
17,844
356,365
25,177
77,074
1,198,220
1,300,462
Operatino Expenses
Personnel and Administration
PIR -Board of Supervisors
500
500
1,000
400
500
1,000
500
500
400
5,300
7,000
FICA Taxes
38
38
77
31
38
77
38
38
31
405
536
ProfServ- Engineering
754
261
296
7,G29
-
2,643
-
806
772
11,850
26,000
Prof$erv-Legal Services
-
2,557
3,490
8,069
1,497
1,402
1,780
310
1,994
21,098
12,500
ProfServ-Mgrrt Consulting Sery
2,374
2,374
2,374
2,374
2,374
2,374
2,374
2,374
2,374
21,362
28,482
ProfServ- Property Appraiser
-
-
17,025
-
-
-
-
-
-
17,025
17,025
ProfServ- Special Assessment
14,492
6,701
(322)
7,885
4,085
(8,190)
(3,498)
-
7,885
7,BB5
Aurhting Services
-
_
_
_
_
_
_
_
3,500
3,500
3,750
Communication• Telephone
1
8
-
3
1
13
100
Postage and Freight
49
145
38
55
53
42
50
39
63
534
1,000
Rental - Meeting Room
25
25
25
25
25
25
25
25
25
225
350
Insurance - Gereral Liability
1,820
-
1,820
-
79,181
1,820
236
-
-
5,757
8,270
Printing and Binding
48
41
-
90
89
49
-
46
122
485
1,500
Legal Advertising
-
-
98
-
-
-
-
-
-
98
1,600
MscellanecusServices
159
216
236
211
265
196
199
171
227
1,880
2,050
Mac- Assessmat Collection Cast
154
4,231
6,331
1,489
369
6,630
100
1,222
20,525
22,701
Office Supplies
-
-
-
28
27
27
-
-
53
135
750
Total Personnel and Administration
5,168
10,135
32,514
28,289
5,237
9,655
11,892
4,409
10,784
118,077
141,499
Water -Sewer Comb Services
Contracts -Mgmt Services
25,794
25,794
25,794
25,794
25,794
25,794
26,188
25,794
25,794
232,543
3D9,533
Contracts -Other Services
-
-
1,750
1,750
2,000
Communication - Teleph - Field
754
261
296
303
298
251
337
299
B57
3,674
4,512
Utility . General
5,923
6,172
6580
6,596
7,929
7,984
7,884
6,121
6,132
61,320
80,000
R&M- ImgaWn
330
1,025
241
2,521
-
2,058
1,448
219
7,842
10,000
R&M -Water Plant
-
1,707
(1,631)
5,703
3,942
4,657
2,564
1,395
18,436
10,000
R&M -Waste Water Plant
14,492
6,701
(322)
592
4,085
(8,190)
(3,498)
1,377
15,238
9,866
Misc -Bad Debt
-
-
-
1,267
-
-
-
1,267
-
Misc - Licenses & Permits
3,375
-
3,375
4,500
Cap Outlay- Inigatiun
-
25,916
-
1,600
27,516
Cap Ouday -Water Plant
10,182
48,585
33,618
33,345
125,730
50,000
Total Water-Sewer Comb Services
46,963
51,167
83,702
98,763
79,181
34,029
34,684
34,428
35,774
498,691
480,411
Prepared by:
8
Report Date: 7 13/2013 Severn Trent Management Services
PORT OF THE ISLANDS Water And Sewer Fund
Community Improvement District
Statement of Revenues, Expenses and Changes in Net Assets
Trend Report
For the Period Ending June 30, 2013
TOTAL
Oct Nov Dec Jan Feb Mar Apr May Jun Actual Thm Adopted
Account Description Actual Actual Actual Actual Actual Actual Actual Actual Actual 613012013 Budget
Debt Service
Principal Debt Retirement
-
497,303
IntareslExpense
- 13,171
- - - - - 79,028 -
92,200
158,056
Total Debt Service
13,171
79,028
92,200
655,359
Total Operating Expenses
52,131 74,473
116,216 127,052 84,418 43,684 46,576 117,865 46,558
708,958
1,277,269
Operating ncorre (lass)
$ (34,328) $ 151,425
$ 219,654 $ (28,596) $ (40,480) $ (26,040) S 309,789 $ (92,688) $ 30,516
489,252
23,193
TOTAL NET ASSETS, BEGINNING (OCT 1, 2012)
7,548,546
7,548,546
TOTAL NET ASSETS, ENDING
$ 8,037,798
S 7,571,739
Prepared by:
9
Report Date: 7/3/2013 Severn Trent Management Services
Port of the Islands
Community Improvement District
Supporting Schedules
June 30, 2013
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PORT OF THE ISLANDS
Community Improvement District
Non -Ad Valorem Special Assessments
Collier County Tax Collector - Monthly Collection Report
For the Fiscal Year ending September 2013
% Collected
92.38% 92.38% 92.38%
TOTAL OUTSTANDING $ 119,638 I $ 33,169 I $ 867,468
Year
FY 2010
FY 2011
Parcel ID Description Amount Comments
1058920500 POI Hotel 119,627 bankruptcy
1058920500 POI Hotel
FY 2012 1058920500 POI Hotel
Total Delinquent Parcels
119,627 bankruptcy
119,638 bankruptcy
358,892
Report Date: 7/2/2013 13
AUOCATION BY FUND
Discount /
Gross
Date
Net Amount
(Penalties)
Collection
Amount
General
Water /Sewer
Received
Received
Amount
Costs
Received
Fund
Fund
Assessments Levied FY 2013
$
1,570,427
$ 435,400
$ 1,135,027
Allocation %
100%
28%
72%
10/30/12
$
10,430
5 597 S
213 $
11,239
$ 3,116
$ 8,123
11/14/12
$
82,051
$ 3,488 $
1,675 $
87,214
$ 24,180
$ 63,034
11/29/12
$
204,794
$ 8,707 $
4,179 $
217,680
$ 60,352
$ 157,328
12/13/12
$
402,445
$ 17,027 $
8,213 $
427,685
$ 118,576
$ 309,110
12/27/12
$
26,778
832
547
28,156
7,806
20,350
01/31/13
$
100,965
2,639
2,061
105,665
29,295
76,369
02/27/13
$
25,024
352
511
25,886
7,177
18,709
04/10/13
$
309,858
87
6,324
316,268
87,685
228,583
04/30113
$
139,600
$ (220)
2,849
142,229
39,433
102,796
05/24/13
$
6,783
$ (202)
138
6,720
1,863
4,857
06/11/13
$
76,423
$ (2,271)
1,560
75,711
20,991
54,720
06/26/13
$
6,395
5 (190)
131
6,335
1,756
4,579
TOTAL
$
1,391,545
$ 30,846 $
28,399 $
1,450,789
1 $ 402,231
$ 1,048,SSS
% Collected
92.38% 92.38% 92.38%
TOTAL OUTSTANDING $ 119,638 I $ 33,169 I $ 867,468
Year
FY 2010
FY 2011
Parcel ID Description Amount Comments
1058920500 POI Hotel 119,627 bankruptcy
1058920500 POI Hotel
FY 2012 1058920500 POI Hotel
Total Delinquent Parcels
119,627 bankruptcy
119,638 bankruptcy
358,892
Report Date: 7/2/2013 13
Port of the Islands
Community Improvement District
Series 2010 Special Assessment Revenue Bond
1. Recap of Capital Project Fund Activity Through June 30, 2013
Bond Issued (Construction Account)
Source of Funds: Interest Earned
Use of Funds:
COI
COI (costs transferred to checking account but not yet paid)
Disbursements Water Treatment Plant
Adjusted Balance in Construction Account June 30, 2013
2. Funds Available For Construction at June 30, 2013
Book Balance of Construction Account at June 30, 2013
Construction Funds available at June 30, 2013
3. Investments - BB &T at June 30, 2013
Estimated
Type Yield
Construction Fund: 0.12
$ 5,500,000
$ 8,277
$ (42,700)
$ (5,000)
$ (5,264,747)
$ (5,312,447)
$ 195,830
$ 195,830
$ 195,830
ADJ: Outstanding Amounts Due
Balance at June 30, 2013
4. General Bond Information
Issued: 2010
Matures: 2020
Bond Interest Rate: 3.51%
FY 2013 budgeted bond payment as % of total assessments. 41%
Principal
$ 195,830
$ 195,830
14
Port of the Islands Community Improvement District
Construction Schedule
AMOUNT OF I COI CAPITAL I Water Treatment
REQ. # Date CONTRACTOR REQUISITION OUTLAY Plant
Co:
10/20/10
Greenberg Traung
$ 10,000.00
$
10,000.00
32
COI
10/20/10
BUT
$ 2,700.00
$
2,700.00
34
COI
10/20/10
nagesnt Svcs
Sevem Trent Ma m
$ 15,000.00
$
15,000.00
35
Col
11/02/10
Dan Cox
$ 15,000.00
$
15,000.00
36
1
11109110
Pot of the Islands CID (reimb)
$ 321537,00 S
321,537.00
586,766.70
$ 321,537.00
2
11/18/10
South Florida Excavation
$ 26,503.75 $
26.503.75
647,523.09
S 26,503.75
3
11124/10
Naples Dairy News
$ 151.02 $
151.02
43,671.50
$ 151.02
4
01104/11
Century Link
$ 264110.88 $
26,310.88
25,609.59
$ 26,310.88
5
12/16/10
South Florida Excavation
$ 18,008.90 $
18,008.90
174,822.68
$ 18,008.90
fi
02!01 /11
Hole Mantes
$ 2551.25 $
2,561,25
73,011.00
S 2,581.25
7
02!01111
Hole Monies
$ 16200.00 $
16,200.00
240,418.36
11; 16,200.00
a
02/01/11
Hole Monte$
$ 13206.91 $
13,20&91
246,740.07
$ 13,208.91
9
02/10/11
Benchmark EnviroAnalytkal, Inc.
$ 1,019.00 $
1,019.00
48,232.19
$ 1,019.00
10
02117/11
Hole Monies
$ 1,982.50 $
1,982.50
89,577,03
$ 1,982.50
11
03107111
Hole Monte$
$ 6,250.00 $
6,250.00
30,577.50
6 6,250.00
12
03/18111
South Florida Excavation
$ 12,782.00 $
12,752.00
62,629.20
$ 12,782.00
13
03129/11
Cardinal Contractors
$ 27,01)0,00 $
27,000.00
12,168.50
$ 27,000,00
14
04/06/11
Hole Monies
$ 13,850.DO $
13,850.00
65,278.80
S 13,850.00
15
05/05111
South Florida Excavation
$ 18,587.25 $
18,587.25
9,027.29
$ 16,587.25
18
05118!11
Cardinal Contractors
$ 95,026.60 $
95,028.60
20,000.00
S 95,028.60
17
05119/11
Hole Monte$
$ 39,565.00 $
39,565.00
207,111.76
$ 39,565.00
18
06114/11
KW Controls
$ 1,036.60 $
11038.60
19,680.00
$ 1,038.60
19
08/14/11
Cardinal Contractors
$ 196,572.00 $
196,572.08
13,632.50
$ 196,572.08
20
07106/11
Hole Monies
$ 19,575.00 $
19,575.00
33,088.00
S 19,575.00
21
07/22/11.
Cardinal Contractors
$ 170,192.15 $
170,192,15
49,981.80
$ 170,192.15
22
07/27/11
Hole Monies
$ 22,325.00 $
22,325.00
3,045.00
E 22,325.00
23
0 8119/11
Cardinal Contractors
$ 156,352.50 $
158,352.50
195289.60
S 156.352.50
24
0811
134/
Hole Monies
$ 19,700.00 $
19,700.00
21,350.41
S 19,700.00
25
09/14/71
South Florkla Excavation
$ 6,971.40 $
6,971.40
33,278.67
S 6,971 AO
26
00/14/11
South Florida Excavation
$ 4,601.85 $
4,801.85
52,400.10
S 4,601.85
27
09/14/11
Cardinal Contractors
$ 278,892.77 $
278,892.77
3,282 045.66
$ 278,692.77
28
09/27111
Michael Evans Computers
$ 3,255.00 $
3,255.00
5,989.71
$ 3,255.00
29
10/17/11
Cardinal Contractors
$ $5,416.29 $
85,416.29
151,858.93
$ 85,416.29
30
11103!11
Hole Monies
$ 832.50 $
832.50
10,027.10
$ 632.50
31
1,11011
Hole Monies
$ 43,975.00 $
43,975.00
48,566.70
$ 43,975.DO
33
11/23111
KW Controls
$ 24,337.00 $
24,337.00
9,170.00
$ 24,337.00
15
TOW FY 2011
$ 1,717 261.20 $ 1,674 561.20 $
42,700.00 $
1,674 561.20
32
11/14/11
Cardinal COntlaetors
S 266,314,14 $
266,314.14
$
266,314.14
34
12/15111
South Florida Excavation
$ 4,601.85 $
4,601.85
$
4,601.85
35
12/15/11
SCI Technologies
$ 7,121.33 $
7,121.33
$
7,121.33
36
12/15111
ITT Water Equipment Tech
$ 586,766.70 $
586,786.70
$
586,766.70
37
12/15111
Cardinal Contractors
$ 647,523.09 S
647,523.09
$
647,523.09
38
12130/11
Hole Monies
$ 43,672.50 $
43,672.50
$
43,671.50
39
01/24112
Hole Mantes
$ 25.609.59 $
25.609.59
$
25,609.59
40
01/24112
Cardinal Contactors
$ 174,822.68 $
174,822.66
$
174,822.68
41
01/30/12
KW Controls
$ 73,011.00 $
73,011.00
$
73,011.00
42
02/24/12
Cardinal Contractors
E 240,415.36 $
240,416,36
$
240,418.36
43
03115/12
Cardinal Contractors
$ 246,740.07 S
246,740.07
$
246,740.07
44
04/05!12
Hob Monies
$ 48,232.19 S
48,232.19
S
48,232.19
45
04123/12
Cardinal Contractors
S 89,577.03 S
89.571.03
$
89,577,03
45
05105112
ITT Water Equipment Tech
S 30,577.50 $
30,577.50
$
30,577.50
47
05/16/12
Cardinal Contractors
S 62,62920 $
$2,629.20
$
62,629.20
48
05117/12
KW Controls
$ 12,168.50 S
12,188.50
$
12,168.50
49
06/12/12
Hole Monlas
$ 85,276.80 $
65,276.00
$
65,278.80
50
04/12/12
Severn Trent Environmental Svcs
$ 9,02729 $
9,02729
$
9,027.29
51
08/12/12
SCI Technologies
$ 20,000.00 $
20,000.00
S
20,000.00
52
06/13/12
Cardinal Contractors
$ 207,111.76 E
207,111.78
S
207,111.76
53
06!29112
Solo's Lawn Senice, Inc.
S 18,680.00 S
19,680.00
$
19,680.00
54
D7/18/12
Cardinal Contractors
S 13,632.50 $
13,632.50
$
13,632.50
55
0725/12
W.E. Johnson Equfjlmenl
$ 33,088.00 $
33,088.00
$
33,088.00
56
00103112
Hole Monies
$ 49,961.80 $
49,981.80
$
49,981.80
57
09/04/12
Severn Trent Environmental Svcs
S 3,045.00 $
3,045.00
$
3,045.00
58
09 /04/12
Cardinal Contractors
S 195,289.80 $
195,289.80
$
195289.60
59
09/19112
Hole Monte$
$ 21,350.41 S
21,350.41
$
21,350.41
60
09/19/12
SCI Technologies
S 33,278.57 $
33.278.67
$
33,278.67
81
09/19/12
Cardinal Contractors
S 52,40D.10 $
52,400.10
$
52,400.10
Total FY 2012
$ 3 282,945.66
3982,M.66 S
3,282 045.66
62
10/16112
RMA Geological Consultants
$ 5,989.71 $
5,989.71
$
5,989.71
63
10/16112
Cardinal Contractors
S 151,858.93 $
151,858.93
$
151,858.93
94
11101 /t2
Hole Monies
S 10,027.10 $
10,027.10
$
10,027.10
65
12/11/12
Severn Trent
$ 48,666.70 S
48,566.70
S
48,566.70
66
01/l
RMA Geological Consultants
S 9.170.00 $
9,170.00
$
9,170.00
67
01/17/13
Hole Monies
$ 8.138.33 $
8,13833
$
8,138.33
68
01/17/13
RMA Geological Consultants
$ 16,745.71 $
16,745.71
$
16,745.71
69
01/17/13
Severn Trent
$ 1,568.75 $
1,568.75
$
1568.75
70
02105113
Cardinal Contractors
$ 26,705.15 $
26,705.15
$
26,705.15
71
021054/3
KW Controls
$ 12,166.50 $
12,168.60
$
12,168.50
72
02/05/13
Hole Monies
E 2,532.57 $
2,532.57
$
2,532.57.
73
0221/13
KW Controls
$ 12,166.50 $
12,168.50
$
12,168.50
74
0423/13
RMA Geological Consultants
$ 1,600.00 $
1,600.00
$
1,600,00
Total FY 2013
307 239.95
307 239,95 li
$
30772-39-9-5-1
Grand Total
$ 5,307,446.81 $
5,264,746.81
42,700.00 S
5,264 748.81
,r<w..w.r.,.,.w.,.,m.err.,re
Inlaresl . �mmumvaaor« ua+ �nmrrer»,
x;mmww >,ew,.wa�we,,.aew�a',ew„
swam„ v�mvaw
.�a..,s >ave.��.zsmsmws,..�,a
FY 2011 Interest
$ 5,743.88
FY 2012 Inierost
$ 2,291.47
FY 2013 Interest
$ 241.68
$ 8,277.03
15
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8
PORT OF THE ISLANDS
Community Improvement District
$
- $
General Fund
Cash Flow Projections
6,902
-
99,460
31.Iu1
31 -Aug
30-Sep
1,547
2013
2013
2013
Cash Beginning Balance
$ 974,208 $
1,145,091
$ 1,117,748
Cash Inflow
178
178
132,807
Cash Outflow
(29,618)
(27,521)
(27,521)
333
-
-
151,050
CD Investment
ProfServ- Engineering
1,317
1,317
Add: Prepaid items
1.947
-
2,344
Add: Due from WS Fund
208,778
-
2,364
Less: Current Liabilities (as of 6130/13)
(10,402)
Total Estimated Cash Balance
S 1,146,081 S
1,117,748
$ 1,374,084
Cash
Special Assessments - Levy $
$
- $
33,169
Special Assessments - Delinquent (prior yr)
6,902
-
99,460
Special Assessments - Discount
1,547
1,547
1,547
Interest
178
178
178
Total Cash Inflow $
178 S
178 $
192,807
Adndnistasve
$
Soo $
500 $
500
PIR -Board of Supervisors
333
333
333
FICA Taxes
38
38
38
ProfServ- Engineering
1,317
1,317
1,317
ProfSery -Legal Services
2,344
2,344
2,344
ProfServ-Mgmt Consulting Sery
2,364
2,364
2,364
Annual Audit
2
Telephone
2
2
Postage and Freight
90
90
90
Rental - Meeting Room
25
25
25
Insurance - General Liability
1,695
"
Printing & Binding
144
144
144
Legal Advertising
432
432
Miscellaneous Services
115
115
115
Misc: Assessmnt CoOection Cost
634
-
-
Misc -Web Hosting
-
-
13
office Supplies
13
13
Total Adminiatradw $
9,479 $
7,382 $
7,382
Maintenance
Contracts - Mgmt Services
$ 8,333 $
8,333 $
8,333
Contracts - Landscape
6,902
6,902
6,902
Electricity - Streetlighting
1,547
1,547
1,547
Utility - Irrigation
1,195
1,195
1,195
R&M - Renewal & Replacement
494
494
494
R&M - Roads
1,333
1,333
1,333
R &M - Signage
333
333
333
CIP`
Total Maintenance
$ 20,138 $
20,138 $
20,138
Total Cash Outflow
S 29,818 S
27,621 S
27,621
*NOTES:
Estimated CIP costs for the anticipated projects are shown quarterly.
Delinquent assessments from hotel parcel are reflected as received In Sep 2013. Actual
receipt date unknown. 18
PORT OF THE ISLANDS Water and Sewer Fund
Community Improvement District
Cash Flow Projections
31-Jul 31 -Aug 30 -Sep
2013 2013 2013
Cash Beginning Balance
$ 219,749 $
(20,288) $
(46,690)
Cash Inflow
18,417
18,417
364,317
Cash Outflow - Expenses
(48,339)
(44,819)
(207,700)
Add: Prepaid Items
2,420
2,344
-
Less: Due to General Fund
(208,778)
-
-
Less: Current Liabilities (as of 6/30/13)
(3,757)
-
'
Total Fwd Cash Balance
$ (20.288) S
(46,690) S
108,928
Cash Receipts
Special Assessments - Levy $ $ $ 86,468
Special Assessments - Delinquent (prior yr.) - 259,432
Special Assessments - Discount
WaterlSewer /Irrigation Revenue 16,389 18,389 18,389
Interest/MisceAaneous 28 28 28
Total Cash kfbw $ 18,417 S 18,417 $ 384,317
Kau
Administraflvo
P/R -Board of Supervisors
$ 500 $
500 $
500
FICA Taxes
38
38
38
ProfServ- Engineering
1,317
1,317
1,317
ProfServ-Legal Services
2,344
2,344
2,344
ProfServ-Mgmt Consulting Sery
2,374
2,374
2,374
Annual Audit
-
-
'
Telephone
2
2
2
Postage and Freight
59
59
59
Rental - Meeting Room
25
25
25
Insurance - General Liability
1,695
-
-
Printing & Binding
108
108
108
Legal Advertising
-
351
361
Miscellaneous Services
209
209
209
Misc.- Assessmnt Collection Cost
2,176
-
-
Office Supplies
15
15
15
Total Administrative
$ 10,852 $
7,342 $
7,342
Makrtsrance
Contracts - Mgmt Services
$ 25,794 $
25,794 $
25,794
Contracts - Other Services
-
-
Communication - Teleph - Field
408
408
408
utility - General
6,813
6,813
6,813
R &M - Irrigation
719
719
719
R &M - Water Plant
2,048
2,046
2,048
R &M - Waste Water Plant
1,693
1,693
1,693
CIP'
-
-
162,881
Total MakRsnanee
$ 37,477 $
37,477 $
200,358
19
PORT OF THE ISLANDS Water and Sewer Fund
Community Improvement District
Cash Flow Projections
31-.1ul 31-Aug 304*
2013 2013 2013
Debt Service
Principal and Interest $ $ $
Total Debt Service $ $ $ -
Total Cash Outlaw $ 48,339 $ 44,819 $ 207,780
'NOTES:
Estimated CIP costs for the anticipated projects are shown quarterly.
Delinquent assessments from hotel parcel are reflected es received in Sep 2013. Actual
receipt date unknown.
20
PORT OF THE ISLANDS
Community Improvement District
All Funds
PROJECTIONS
Proposed
Proposed
Proposed
GENERAL FUND
FY 2013
FY 2014
FY 2015
FY 2016
FY 2017
Adopted
Proposed
Proposed
Proposed
Proposed
$1,089,624
FY 2013
FY 2014
FY 2015
FY 2016
FY 2017
Operatina Revenues
Assessments
$417,984
$417,984
$417,984
$417,984
$417,984
Interest/Miscellaneous
$2,177
$2,090
$13,741
$14,246
$14,643
Total Operating Revenues
$ 420, 161
$ 420,074
$431,725
$432,230
$432,627
Operatina Expenditures
Administrative
$120,826
$119,794
$123,388
$127,089
$130,902
Maintenance
$223,540
$250,280
$257,788
$265,522
$273,488
Total Operating Expenditures
$344,366
$370,074
$381,176
$392,612
$404,390
Capital Expenditures
CIP Projects
$70,894
$50,000
$0
$0
$0
Total Capital Expenditures
$70,894
$50,000
$0
$0
$0
Estimated Beginning Cash Balance
Estimated Endina Cash Balance'
WATER AND SEWER ENTERPRISE FUND
Adopted
Proposed
Proposed
Proposed
Proposed
FY 2013
FY 2014
FY 2015
FY 2016
FY 2017
Operatina Revenues
Assessments
$1,089,824
$1,089,624
$1,089,624
$1,089,624
$1,089,624
Water /Sewer /Irrigation Revenue
$208,000
$215,000
$215,000
$215,000
$215,000
Interest/Miscellaneous
$2,838
$578
$2,838
$2,838
$2,838
Total Operating Revenues
$1,300,462
$1,305,202
$1,307,462
$1,307,462
$1,307,462
Operating Expenditures
Administrative
$141,498
$143,047
$143,047
$143,047
$143,047
Maintenance
$430,411
$482,795
$482 795
$482,795
$482,795
Total Operating Expenditures
$571,909
$625,842
$825,842
$625,842
$625,842
Capital Expenditures
CIP Projects
$50,000
$24,000
$54,796
$64,796
$64,796
Total Capital Expenditures
$50,000
$24,000
$54,796
$64,796
$64,796
Debt Service
Principal and Interest
$655,360
$655,360
$655,360
$655,360
$655,360
Total Debt Service
$655,360
$655,360
$655,360
$655,360
$655,360
21
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PORT OF THE ISLANDS
Community Improvement District
Annual Operating and Debt Service Budget
Fiscal Year 2014
Version 4 - Modified Tentative Budget:
(Printed on 715/2013 at 11am)
Prepared by:
PORT OF THE ISLANDS
Community Improvement District
Table of Contents
Page #
OPERATING BUDGET
General Fund
Summary of Revenues, Expenditures and Changes in Fund Balances ................................... 1 -2
BudgetNarrative .......................................................................... ............................... 3 -5
Exhibit A - Allocation of Fund Balances ............................................. ............................... 6
Water and Sewer Fund
Summary of Revenues, Expenditures and Changes In Fund Balances .... ............................... 7 -8
BudgetNarrative .......................................................................... ............................... 9-12
AmortizationSchedule ................................................................... ............................... 13
SUPPORTING BUDGET SCHEDULES
2013 -2014 Non -Ad Valorem Assessment Summary ......................... ............................... 14
CIPSchedule .......................................................................... .....................I......... 15
Port of the Islands
Community Improvement District
Operating Budget
Fiscal Year 2014
PORT OF THE ISLANDS
Community Improvement District General Fund
Summary of Revenues, Expenditures and Changes in Fund Balances
Fiscal Year 2014 Proposed Budget
ADOPTED ACTUAL PROJECTED TOTAL ANNUAL
ACTUAL ACTUAL BUDGET THRU JUL PROJECTED BUDGET
ACCOUNT DESCRIPTION FY 2011 FY 2012 FY 2013 JUN -2013 SEP -2013 FY 2013 FY 2014
REVENUES
Interest - Investments
$ 6,315 $
5,018 $
2,177 $
1,612 $
537 $ 2,149 $
2,090
Net lncr(Decr)InFMV- Invest
2,159
3,456
-
1,839
- 1,839
-
Interest - Tax Collector
166
34
-
32
- 32
-
Special Assmnts- Tax Collector
402,233
402,231
435,400
402,231
33,169 435,400
435,400
Special Assmnts- Discounts
(11,128)
(11,204)
(17,416)
(8,552)
- (8,552)
(17,416)
Other Miscellaneous Revenues
3,676
-
-
1,575
- 1,575
-
TOTAL REVENUES
403,421
399,535
420,161
398,737
33,707 432,444
420,074
EXPENDITURES
Administrative
101,289
98,536
100,000
75,129
25,000
100,129
100,000
P/R -Board of Supervisors
5,700
6,200
7,000
5,300
1,500
6,800
7,000
FICA Taxes
436
474
536
405
115
520
536
ProlServ- Engineering
21,523
22,923
26,000
11,850
3,950
15,800
26,000
ProfSew -Legal Services
30,200
38,472
12,500
21,098
7,033
28,131
12,500
ProlServ-Mgmt Consulting Sew
26,867
27,539
28,365
21,274
7,091
28,365
29,216
ProlServ- Property Appraiser
-
6,531
6,531
6,531
4,000
6,531
6,531
ProfServ- Special Assessment
8,755
8,974
9,243
9,243
-
9,243
9,520
Auditing Services
3,750
3,500
3,750
3,500
-
3,500
3,750
Communication - Telephone
22
36
100
14
5
19
100
Postage and Freight
1,129
1,071
1,500
809
270
1,079
1,200
Rental - Meeting Room
325
325
350
225
75
300
350
Insurance - General Liability
7,830
7,690
8,844
6,156
1,695
7,851
9,028
Printing and Binding
1,578
1,239
2,000
646
431
1,077
1,300
Legal Advertising
475
831
2,200
135
865
1,000
1,000
Miscellaneous Services
482
890
1,375
419
345
764
1,380
Misc- Assessmnt Collection Cost
(3,801)
4,816
8,708
7,874
834
8,708
8,708
Misc -Web Hosting
-
119
11000
969
-
969
1,000
Office Supplies
446
261
650
115
38
153
500
Annual District Filing Fee
175
175
175
175
-
175
175
Total Administrative
1053894
132,066
120,827
96,738
24,245
120,983
119,794
Field
Contracts- MgmtServt a
101,289
98,536
100,000
75,129
25,000
100,129
100,000
Gonlracts- Landscape
97,639
83,115
79,440
64,570
20,707
85,277
82,830
Electricity - Streetlighting
13,439
15,615
16,500
' 3,924
4,641
18,565
19,000
Utility - Irrigation
6,559
12,670
12,600
10,754
3,565
14,339
12,600
R &M- Renewal and Replacement
17,126
12,325
10,000
8,516
1,482
10,000
30,850
R &M- Irrigation
-
-
-
I
R &M -Roads & Alleyways
-
4,000
-
4,000
4,000
4,000
R &M- Signage
-
-
1,000
-
1,000
1,000
1,000
Capital Outlay
-
-
70,894
-
50,000
Total Field
236,052
223,261
294,434
172,895
60,415
233,310
300,280
TOTAL EXPENDITURES
341,946
355,327
415,261
269,633
84,661
354,294
420,074
Excess (deficiency) of revenues
Over(under)expenditures 61,475 44,208 4,900 129,104 (50,954) 78,150
Annual Operating and Debt Service Budget
Fiscal Year 2014 1
PORT OF THE ISLANDS
Community Improvement District Genera! Fund
Summary of Revenues, Expenditures and Changes in Fund Balances
Fiscal Year 2014 Proposed Budget
ADOPTED ACTUAL PROJECTED TOTAL ANNUAL
ACTUAL ACTUAL BUDGET THRU JUL PROJECTED BUDGET
ACCOUNT DESCRIPTION FY 2011 FY 2012 FY 2013 JUN -2013 SEP -2013 FY 2013 FY 2014
OTHER FINANCING SOURCES (USES)
Contribution to (Use of) Fund Balance - - 4,900 - - -
TOTAL OTHER SOURCES USES 4,900
Net change in fund balance 61,475 44,208 4,900 129,104 (50,954) 78,150 -
FUND BALANCE, BEGINNING 1,100,673 1,162,148 1,206,356 1,206,356 - 1,206,356 1,284,506
FUND BALANCE, ENDING $1,162,148 $1,206,356 $1,211,255 $ 1,335,460 $ (50,954) $ 1,284,506 $ 1,284,506
Annual Operating and Debt Service Budget
Fiscal Year 2014 2
PORT OF THE ISLANDS
Community Improvement District General Fund
Budget Narrative
Fiscal Year 2014
REVENUES
Interest - Investments
The District earns interest on the monthly average collected balance for their operating accounts.
Special Assessments -Tax Collector
The District will levy a Non -Ad Valorem assessment on all the assessable property within the District in order to pay for
the operating expenditures during the Fiscal Year.
Special Assessments- Discounts
Per Section 197.162, Florida Statutes, discounts are allowed for early payment of assessments. The budgeted amount
for the fiscal year is calculated at 41% of the anticipated Non -Ad Valorem assessments.
EXPENDITURES
Administrative
PIR -Board of Supervisors
Chapter 190 of the Florida Statutes allows for members of the Board of Supervisors to be compensated $200 per meeting
at which they are in attendance. The amount for the Fiscal Year Is based on 5 Board members paid for attending 14
meetings. The fees will be split evenly with the Water & Sewer Fund.
FICA Taxes
Payroll taxes for supervisor salaries are calculated as 7.65% of payroll.
Professional Services - Engineering
The District's engineer provides general engineering services to the District, i.e. attendance and preparation for monthly
board meetings when requested, review of invoices, and other specifically requested assignments. The budgeted amount
for the fiscal year is based on prior year spending and anticipated costs. The cost will be split evenly with the Water &
Sewer Fund.
Professional Services -Legal Services
The District's Attorney provides general legal services to the District, i.e., attendance and preparation for monthly Board
meetings, review of contracts, review of agreements and resolutions, and other research as directed by the Board of
Supervisors and the District Manager. The fees will be split evenly with the Water & Sewer Fund based on the percent
budgeted for each fund.
Professional Services- Management Consulting Services
The District receives Management, Accounting and Administrative services as part of a Management Agreement with
Severn Trent Environmental Services, Inc.
Professional Services - Property Appraiser
The Property Appraiser provides the District with a listing of the legal description of each property parcel within the District
boundaries, and the names and addresses of the owners of such property. The District reimburses the Property
Appraiser for necessary administrative costs incurred to provide this service. Per the Florida Statutes, administrative
costs shall include, but not be limited to, those costs associated with personnel, forms, supplies, data processing,
computer equipment, postage, and programming. The FY2014 budget for collection costs was based on 1.5% of the
anticipated assessment collections.
Annual Operating and Water /Sewer Budget
Fiscal Year 2014
PORT OF THE ISLANDS
Community Improvement District General Fund
Budget Narrative
Fiscal Year 2014
EXPENDITURES
Administrative (continued)
Professional Services- Special Assessment
The District has contracted with Severn Trent Management Services, Inc. to levy annual assessments, update the
District's tax roll, prepare estoppel letters and handle any customer service questions regarding assessments.
Auditing Services
The District is required to conduct an annual audit of its financial records by an Independent Certified Public Accounting
Firm. Costs will be split evenly with the Water & Sewer Fund.
Communication - Telephone
Telephone and fax transmission expenditures. The budgeted amount for the fiscal year Is based on prior year spending.
Costs will be split evenly with the Water & Sewer Fund.
Postage and Freight
This represents costs associated with actual postage and /or freight used for District mailings Including agenda packages,
vendor checks and other correspondence. The fees will be split evenly with the Water & Sewer Fund.
Rentals — Meeting Room
The District is charged $50 per occurrence for the use of the meeting room at which the District's meetings are held. The
district anticipates holding 14 meetings. This fee will be split evenly with the Water & Sewer Fund.
Insurance — General Liability
The District currently has its Insurance Policy with the Florida Municipal Insurance Trust. This includes general liability,
storage tank and property insurance. The FY 2014 budget includes an estimated 15% increase of the actual FY 2013
premium.
Printing and Binding
This represents costs associated with copies used in the preparation of agenda packages, required mailings, and other
special projects. The budgeted amount for the fiscal year is based on prior year spending. The fees will be split with the
Water & Sewer Fund based on the percent budgeted for each fund.
Legal Advertising
The District is required to advertise various notices for monthly Board meetings and other public hearings in a newspaper of
general circulation. The board will advertise for their meetings annually. The fees will be split with the Water & Sewer Fund
based on the percent budgeted for each fund.
Miscellaneous Services
This includes monthly bank charges and any other miscellaneous expenses that may be incurred during the year.
Miscellaneous- Assessment Collection Costs
The District reimburses the Collier County Tax Collector for her or his necessary administrative costs. Per the Florida
Statutes, administrative costs shall include, but not be limited to, those costs associated with personnel, forms, supplies,
data processing, computer equipment, postage, and programming_ The District also compensates the Tax Collector for
the actual cost of collection or 2% on the amount of special assessments collected and remitted, whichever is greater.
The FY2014 budget for collection costs was based on a maximum of 2% of the anticipated assessment collections.
Annual Operating and Water /Sewer Budget
Fiscal Year 2014 4
PORT OF THE ISLANDS
Community Improvement District Genera! Fund
Budget Narrative
Fiscal Year 2014
EXPENDITURES
Administrative (continued)
Miscellaneous -Web Hosting
The District expects to incur costs associated with Web Hosting.
Office Supplies
Supplies used in the preparation and binding of agenda packages, required mailings, and other special projects.
Annual District Filing Fee
The District is required to pay an annual fee of $175 to the Department of Community Affairs.
Field
Contracts -Mgmt Services
The District has contracted with Severn Trent Environmental Services to provide operating, maintenance and field
management services. This contract includes a predetermined amount of R &M costs. Costs above the specified amount
are recorded as 'R &M-Renewal and Replacement'. Any unused R &M costs are returned to the district.
Contracts- Landscape
Soto's Lawn currently provides monthly landscape services to the district for a monthly fee of $6,902 ($82,830 /year).
Electricity - Streetlighting
The District currently has 3 electric accounts with Lee County Cooperative for streetlights located on District Roads.
Expenses are based on prior year's electric bills. The district receives a reimbursement for a portion of the decorative street
lighting from Orchid Cove.
Account No. Service Address
0051120000 0 Eveningstar Cay
4941120000 Newport Drive
5741120000 262 Stella Maris
Utility - Irrigation
The District is currently being billed by the Water /Sewer Fund of Port of the Islands CID for irrigation water for the common
areas that the District is required to maintain.
R &M- Renewal and Replacement
Various costs incurred as needed including but not limited to the entrance, monuments, lighting and lake mgmt.
R &M- Irrigation
Various repair and maintenance to irrigation system (above ground) including wet checks, rain sensors and valve repairs.
R &M -Roads & Alleyways
Expenses incurred while maintaining District roadways.
R &M- Slgnage
This category includes costs for maintaining or replacing signage throughout the District.
Capital Outlay
Monies spent on capital improvement projects as identified by the board.
Annual Operating and Water /Sewer Budget
Fiscal Year 2014
PORT OF THE ISLANDS
Community Improvement District General Fund
Exhibit "A"
Allocation of Fund Balances
AVAILABLE FUNDS
Amount
Beginning Fund Balance - Fiscal Year 2014 $ 1,284,506
Net Change in Fund Balance - Fiscal Year 2014 -
Reserves - Fiscal Year 2014 Additions -
Total Funds Available Estimated - 9/3012014 1,284,506
ALLOCATION OF AVAILABLE FUNDS
Assigned Fund Balance
Operating Reserve - First Ouarter Operating Capital 105,018 ICI
Subtotal 105,018
Total Allocation of Available Funds 105,018
Total Unassigned (undesignated) Cash $ 1,179,488
Notes
(1) Represents approximately 3 months of operating expenditures
Annual Operating and Debt Service Budget
Fiscal Year 2014 6
PORT OF THE ISLANDS
Community Improvement District Water And Sewer Fund
Summary of Revenues, Expenses and Changes in Net Assets
Fiscal Year 2014 Proposed Budget
ADOPTED ACTUAL PROJECTED TOTAL ANNUAL
ACTUAL ACTUAL BUDGET THRU JUL PROJECTED BUDGET
ACCOUNT DESCRIPTION FY 2011 FY 2012 FY 2013 JUN -2013 SEP -2013 FY 2013 FY 2014
OPERATING REVENUES
Interest - Investments
$ 61244 $
2,686 $
2,838 $
266 $
89
$ 355
$ 578
Water Revenue
41,379
41,089
43,000
34,098
11,366
45,464
45,000
Sewer Revenue
58,819
62,574
65,000
53,758
17,919
71,677
70,000
Irrigation Fees
93,629
82,528
100,000
74,650
24,883
99,533
100,000
Meter Fees
-
2,500
28,482
-
-
-
-
Net Incr (Decr) In FMV- Invest
4,021
6.435
-
3,424
-
3,424
-
Special Assmnts• Tax Collector
1,048,566
1,048,559
1,135,025
1,048,558
86,469
1,135,027
1,135,025
Special Assmnts- Discounts
(29,009)
(29,206)
(45,401)
(22,294)
-
(22,294)
(45,401)
Other Miscellaneous Revenues
19,379
5,045
-
5,760
-
5,760
-
TOTAL OPERATING REVENUES
1,243 028
1,222,210
1,300,462
1,198,220
140,726
1,338 946
1,305 202
OPERATING EXPENSES
Personnel and Administration
P!R -Board of Supervisors
5,700
6,200
7,000
5,300
1,500
6,800
7,000
FICA Taxes
436
474
536
405
115
520
536
ProfServ- Engineering
37,564
22,923
26,000
11,850
3,950
15,800
26,000
ProfServ-Legal Services
30,200
38,472
12,500
21,098
7,033
28,131
12,500
ProfServ- Mgm1Consulting Sery
26,978
27,652
28,482
21,362
7,120
28,482
29,336
ProfSery -Property Appraiser
-
17,025
17,025
17,025
-
17,025
17,025
ProfServ- Special Assessment
7,468
7,655
7,885
7,885
-
7,885
8,122
ProfServ- Utility Billing
15,155
9,053
-
-
-
-
-
Auditing Services
3,750
3,500
3,750
3,500
1,125
3,500
3,750
Communication - Telephone
21
36
100
13
5
18
100
Postage and Freight
561
696
1,000
534
178
712
1,200
Rental - Meeting Room
325
325
350
225
75
300
350
Insurance - General Liability
7,830
7,690
8,270
5,757
1,695
7,452
9,028
Printing and Binding
986
930
1,500
485
323
808
1,300
Legal Advertising
353
670
1,600
98
702
800
1,000
Miscellaneous Services
1,371
2,265
2,050
1,880
627
2,507
2,600
Misc- Assessmnt Collection Cost
20,371
12,660
22,701
20,525
2,176
22,701
22,701
Office Supplies
517
305
750
135
45
180
500
Depreciation Expense
308,309
321,266
-
-
-
-
-
Total Personnel and Administration
467,895
479,797
141,499
118,077
25,543
143,620
143,047
Water -Sewer Comb Services
Contracts-Mgmt Services
304,000
299,592
309,533
232,543
77,383
309,926
309,633
Contracts -Other Services
1,750
1,750
2,000
1,750
-
1,750
1,750
Communication - Teleph - Field
3,867
4,033
4,512
3,674
1,225
4,899
4,512
Utility - General
79,963
81,516
80,C00
61,320
20,440
81,760
83,000
R &M- Irrigation
28,121
38,517
10,000
7,842
2,158
10,000
20,500
R &M- WalerPlant
21,415
45,712
10,000
18,436
6,145
24,581
14,000
R &M -Wasta Water Plant
46,609
82,093
9,866
15,238
5,079
20,317
45,000
Misc -Bad Debt
-
2,079
-
1,267
-
1,267
-
Misc- Licenses & Permits
4,375
5,375
4,500
3,375
1,125
4,500
4,500
Cap Outlay - Irrigation
-
-
27,516
-
27,516
Annual Operating and Debt Service Budget
Fiscal Year 2014
7
PORT OF THE ISLANDS
Community Improvement District
Water And Sewer Fund
Summary of Revenues, Expenses and Changes in Net Assets
Fiscal Year 2014 Proposed Budget
Annual Operating and Debt Service Budget
Fiscal Year 2014 8
ADOPTED
ACTUAL
PROJECTED
TOTAL
ANNUAL
ACTUAL
ACTUAL
BUDGET
THRU
JUL
PROJECTED
BUDGET
ACCOUNT DESCRIPTION
FY 2011
FY 2012
FY 2013
JUN -2013
SEP -2013
FY 2013
FY 2014
Cap Outlay -Water Plant
-
-
50,000
125,730
162,882
288,612
4,000
Cap Outlay -Waste Water Plant
-
-
-
-
-
-
20,000
Total Water-Sewer Comb Services
490,100
560,667
480,411
498,691
276,438
775,129
505,795
Debt Service
Principal Debt Retirement
-
-
497,303
-
-
-
514,758
Interest Expense
179,380
174,899
158,056
92,200
65,856
150,056
140,601
Total Debt Service
179,380
174,899
655,359
92,200
65,856
158,056
655,360
TOTAL OPERATING EXPENSES
1,137,375
1,215,353
1,277,269
708,968
367,836
1,076,804
1 305 202
Operating income (loss)
105,653
6,847
23,193
489,252
(227,110)
262142
0
OTHER FINANCING SOURCES (USES)
Contribution to (Use of) Fund Balance
-
-
-
-
-
-
-
TOTAL OTHER SOURCES USES
-
-
Change in net assets
105,653
6,847
23,193
489,252
(227,110)
262,142
0
TOTAL NET ASSETS, BEGINNING
7,436,046
7,541,699
7,548,546
7,548,546
-
7,548,546
7,810,688
TOTAL NET ASSETS, ENDING
$7,541,699 $ 7,548,546 $
7,571,739
$ 8,037,798
$ (227,110)
$7,810,688
$7,810,688
Annual Operating and Debt Service Budget
Fiscal Year 2014 8
PORT OF THE ISLANDS
Community Improvement District
Budget Narrative
Fiscal Year 2014
Water and Sewer Fund
REVENUES
Interest - Investments
The District earns interest income on their operational accounts.
Water Revenue
Based on prior year's budget and water consumption and anticipated use.
Sewer Revenue
Based on prior year's budget and waste water consumption and anticipated use.
Irrigation Fees
Based on prior year's budget and irrigation water consumption and anticipated use.
Special Assessments -Tax Collector
The District will levy a Non -Ad Valorem assessment on all the assessable property within the District in order to pay for
the debt service expenditures during the Fiscal Year.
Special Assessments - Discounts
Per Section 197.162, Florida Statutes, discounts are allowed for early payment of assessments. The budgeted amount
for the fiscal year is calculated at 4% of the anticipated Non-Ad Valorem assessments.
EXPENDITURES
Administrative
P/R Board of Supervisor Salaries
Chapter 190 of the Florida Statutes allows for a member of the Board of Supervisors to be compensated for a meeting
attendance and to receive $200 per meeting plus payroll taxes. The amount for the Fiscal Year is based on 5 Board
members paid for attending 14 meetings. The fees will be split evenly with the General Fund.
FICA Taxes
Payroll taxes for supervisor salaries are calculated as 7.650/6 of payroll.
Professional Services - Engineering
The District's engineer provides general engineering services to the District, i.e. attendance and preparation for monthly
board meetings when requested, review of invoices, and other specifically requested assignments. The fees will be split
evenly with the General Fund.
Professional Services -Legal Services
The District's Attorney provides general legal services to the District, i.e., attendance and preparation for monthly Board
meetings, review of contracts, review of agreements and resolutions, and other research assigned as directed by the
Board of Supervisors and the District Manager. The fees will be split evenly with the General Fund.
Professional Services - Management Consulting Services
The District receives Management, Accounting and Administrative services as part of a Management Agreement with
Severn Trent Management Services, Inc.
Annual Operating and Water /Sewer Budget
Fiscal Year 2014
PORT OF THE ISLANDS
Community Improvement District Water and Sewer Fund
Budget Narrative
Fiscal Year 2014
EXPENDITURES
Administrative (continued)
Professional Services- Property Appraiser
The Property Appraiser provides the District with a listing of the legal description of each property parcel within the District
boundaries, and the names and addresses of the owners of such property. The District reimburses the Property
Appraiser for necessary administrative costs incurred to provide this service. Per the Florida Statutes, administrative
costs shall include, but not be limited to, those costs associated with personnel, forms, supplies, data processing,
computer equipment, postage, and programming. The FY2014 budget for collection costs was based on 1.5% of the
anticipated assessment collections.
Professional Services - Special Assessment
The District has contracted with Severn Trent Management Services, Inc. to levy annual assessments, update the
District's tax roll, prepare estoppel letters and handle any customer service questions regarding assessments.
Auditing Services
The District is required to conduct an annual audit of its financial records by an Independent Certified Public Accounting
Firm. The fees will be split evenly with the General Fund.
Communication - Telephone
Telephone and fax machine expenses. The budgeted amount for the fiscal year is based on prior year spending. The
fees will be split with the General Fund based on the percent budgeted for each fund.
Postage and Freight
This represents actual postage andtor freight used for District mailings including agenda packages, vendor checks and
other correspondence. The fees will be split with the General Fund based on the percent budgeted for each fund.
Rentals — Meeting Room
The District is charged $50 per occurrence for the use of the meeting room at which the district's meetings are held. The
district anticipates holding 14 meetings during the year. This cost will be shared evenly with the General Fund.
Insurance — General Liability
The District currently has its Insurance Policy with the Florida Municipal Insurance Trust. The FY 2014 budget includes an
estimated 15% increase of the actual FY 2013 premium.
Printing and Binding
Copies used in the preparation of agenda packages, required mailings, and other special projects. The budgeted amount
for the fiscal year is based on prior year spending and anticipated costs. The fees will be split with the General Fund
based on the percent budgeted for each fund.
Legal Advertising
The District is required to advertise various notices for monthly Board meetings and other public hearings in a newspaper
of general circulation. The board has chosen to advertise for their meetings annually. The fees will be split with the
General Fund based on the percent budgeted for each fund.
Miscellaneous Services
This includes bank charges and any miscellaneous expenses that may be incurred during the year.
Miscellaneous- Assessment Collection Cost
The District reimburses the Tax Collector for her or his necessary administrative costs. Per the Florida Statutes,
administrative costs shall include, but not be limited to, those costs associated with personnel, forms, supplies, data
processing, computer equipment, postage, and programming. The District also compensates the Tax Collector for the
actual cost of collection or 2% an the amount of special assessments collected and remitted, whichever is greater. The
FY2014 budget for collection costs was based on a maximum of 2% of the anticipated assessment collections.
Annual Operating and Water /Sewer Budget
Fiscal Year 2014
PORT OF THE ISLANDS
Community Improvement District Water and Sewer Fund
Budget Narrative
Fiscal Year 2014
EXPENDITURES
Administrative (continued)
Office Supplies
Supplies used in the preparation and binding of agenda packages, required mailings, and other special projects. The fees
will be split with the General Fund based on the percent budgeted for each fund.
Field
Contracts -Mgmt Services
The District has contracted with Severn Trent Environmental Services to provide operating, maintenance and field
management services. This contract includes a predetermined amount of R &M costs. Costs above the specified amount
are recorded as 'R &M- Renewal and Replacement'. Any unused R &M costs are returned to the district.
Contracts -Other Services
Preventative generator maintenance services will be provided by Superior Power.
Communication — Teleph — Field
Century Link and Sprint provide communication services to the District. The following accounts are included in this line
item:
Vendor Description Annual Amount
Century Link Plant Land Line (239 -642 -9219) $3,180
Century Link Plant Fax Line (239 -642 -9392) 504
Simplex Grinnell Alarm Monitoring 744
Sprint Automated svc to notify Bob of power failures 84
Total $4,812
Utility - General
The District currently has 10 electric accounts with Lee County Cooperative for irrigation, lift stations, water and waste
water plant. The estimated cost is based on prior year's average monthly electric bills and anticipated use.
Account No.
Service Address
Svc.Type
9741120000
25000 E. Tamiami
Irrigation
1941120000
0 Port of the Islands
Irrigation
3841120000
119 Newport Drive
Irrigation
7841120000
Union Road
Irrigation
0941120000
245 Stella Maris Drive
Lift Station
1841120000
0 Newport Drive
Lift Station
7624900000
160 Cays Drive
Lift Station
6941120000
0 Cays Drive
Lift Station
3083520000
0 Newport Drive
Lift Station
3941120000
86112700 P Islands
Waste Water
R &M — Irrigation
Repair and maintenance costs associated with the main pumps and other irrigation equipment at the plant.
R &M — Water
Repair and maintenance costs associated with the water plant.
R &M — Waste Water
Repair and maintenance costs associated with the waste water plant.
Annual Operating and Water /Sewer Budget 1t
Fiscal Year 2014
PORT OF THE ISLANDS
Community Improvement District Water and Sewer Fund
Budget Narrative
Fiscal Year 2014
EXPENDITURES
Field (continued)
Miscellaneous - Licenses & Permits
Costs incurred for various licenses and permits pertaining to the water and waste water plants including an annual
drinking water license and waste water regulatory fee.
Capital Outlay — Water Plant
Funds spent on capital improvement projects for the water plant.
• W -22 $4,000 FIRE HYDRANT REPLACEMENT
Capital Outlay — Waste Water Plant
Funds spent on capital improvement projects for the waste water plant.
• Ww -24 $20,000 MBR MEMBRANES
Debt Service
Principal Debt Retirement
Principal payment due on Series 2010 bond.
Interest Expense
Interest payment due on Series 2010 bond.
Annual Operating and WatedSewer Budget
Fiscal Year 2014 12
PORT OF THE ISLANDS
Community Improvement District
Dabt Amortization
Series 2010 Bond
Period
Coupon
Debt
Annual Dabt
Endhrp
Principal
Rate
Intsroat
service
SarviOs
11/1/2013
$70,300.56
$70,300.56
5/112014
$514,758.49
3.510%
$70,300.58
$585,059.05
$655,359.61
11/112014
$81,266.55
$61,266.55
5/1/2015
$532,826.51
3.510%
$61,266.55
$594,093.06
$655,359.61
11/112015
$51,915.45
$51,915.45
5/1/2016
$551,528.72
3.510%
$51,915.45
$603,444.17
$655,359.62
11/112016
$42,236.12
$42,236.12
5/1/2017
$570,887.38
3. 510%
$ 42,235.12
$613,123.50
$655,359.62
11/1/2017
$32,217.04
$32,217.04
5/112018
$590,925.52
3.510%
$32,217.04
$623,142.56
$655,359.60
11/112018
$21,846.30
$21,846.30
5/1/2019
$611,667.01
3.510%
$21,846.30
$633,513.31
$655,359.61
111112019
$11,111.55
$11,111.55
5/112020
$633,136.52
3.510%
$11,111.55
$644,248.07
$655,359.62
Total
$4, 005, 730.15
$5111,787.14
$4,587,517.29
$4,587,517.29
Annual Operating and Debt Service Budget
Fiscal Year 2014 13
Port of the Islands
Community Improvement District
Supporting Budget Schedules
Fiscal Year 2014
PORT OF THE ISLANDS
Community Improvement District
Port of the Islands Community Improvement District
Non -Ad Valorem Assessment Roll
FY 2013 -2014
Product
Type
Maint. ERC
Allocation
MalnVERC
$ 400
W/S ERC
Allocation
W/S Standby
$1,124
$413
W/S Ca ital
��
$711
Total per
Product
Hotel Room
1.00
$400
0.60
$248
$427
$1,074
Condo Unit
1.00
$400
0.80
$330
$569
$1,299
Single Family
1.00
$400
1.00
$413
$711
$1,524
Comparison FY 2013 to FY 2014
Product
Tye
Total
FY 2014
Total Increase
FY 2013 (Decrease)
%
Change
Hotel Room
$1,074
$1,074 $0
0%
Condo Unit
$1,299
$1,299 $0
0%
Single Family
$1,524
$1,524 $0
0%
Annual Operating and Debt Service Budget
Fiscal Year 2014 14
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VOBerger, Toombs, Elam,
Ca s & Frank
C*rW -ed Pub k Accountants PL
600 Citrus Avenue
Suite 200
Fort Pierce, Florida 34950
772/461.6120 // 461.1155
FAX: 7721468.9278
June 18, 2013
Mr. Stephen Bloom
Sevem Trent Management Services
210 North University Drive, Suite 702
Coral Springs, FL 33071
The Objective and Scope of the Audit of the Financial Statements
You have requested that we audit the financial statements of Port of the Islands Community
Development District, which comprise governmental activities, each major fund and the
budgetary comparison for the General Fund as of and for the year ended September 30, 2013
which collectively comprise the basic financial statements. We are pleased to confirm our
acceptance and our understanding of this audit engagement by means of this letter for the year
ending September 30, 2013 and thereafter for two annual renewals if mutually agreed by Port of
the Islands Community Development District and Berger, Toombs, Elam, Gaines & Frank,
Certified Public Accountants PL..
Our audit will be conducted with the objective of our expressing an opinion on the financial
statements.
The Responsibilities of the Auditor
We will conduct the audit in accordance with auditing standards generally accepted in the
United States of America and "Government Auditing Standards" issued by the Comptroller
General of the United States. Those standards require that we plan and perform the audit to
obtain reasonable assurance about whether the financial statements are free of material
misstatement. An audit involves performing procedures to obtain audit evidence about the
amounts and disclosures in the financial statements. The procedures selected depend on the
auditor's judgment, including the assessment of the risks of material misstatement of the
financial statements, whether due to fraud or error. An audit also includes evaluating the
appropriateness of accounting policies used and the reasonableness of significant accounting
estimates made by management, as well as evaluating the overall presentation of the financial
statements.
Fort Pierce / Stuart
Member AICPA Member AICPA Division For CPA Finns Member FICPA
Private Companies Practice Section
Berger, Toombs, Elam.
Gaines &Frank
Port of the Islands Community Development District
June 18, 2013
Page 2
Because of the inherent limitations of an audit, together with the inherent limitations of intemai
control, an unavoidable risk that some material misstatements may not be detected exists, even
though the audit is properly planned and performed in accordance with generally accepted
auditing standards. Also, an audit is not designed to detect errors or fraud that are immaterial to
the financial statements. The determination of abuse is subjective; therefore, Government
Auditing Standards do not expect us to provide reasonable assurance of detecting abuse.
In making our risk assessments, we consider internal control relevant to Port of the Islands
Community Development District's preparation and fair presentation of the financial statements
in order to design audit procedures that are appropriate in the circumstances but not for the
purpose of expressing an opinion on the effectiveness of the entity's internal control. However,
we will communicate to you in writing concerning any significant deficiencies or material
weaknesses In internal control relevant to the audit of the financial statements that we have
identified during the audit.
We will also communicate to the Board any fraud involving senior management and fraud that
causes a material misstatement of the financial statements that becomes known to us during
the audit, and any instances of noncompliance with laws and regulations that we become aware
of during the audit.
The funds that you have told us are maintained by Port of the Islands Community Development
District and that are to be included as part of our audit are listed below:
1. General Fund
2. Water & Sewer Fund
As part of our audit process, we will request from management written confirmation concerning
representations made to us in connection with the audit including among other items:
a) That management has fulfilled its responsibilities as set out in the terms of this
letter, and;
b) That it believes the effects of any uncorrected misstatements aggregated by us
during the current engagement and pertaining to the latest period presented are
immaterial, both individually and in the aggregate, to the financial statements
taken as a whole.
Berger, Toombs, Elam,
Gaines & Frank
,,,,,,rw,- w
Port of the Islands Community Development District
June 18, 2013
Page 3
Management is responsible for identifying and ensuring that Port of the Islands Community
Development District complies with the laws and regulations applicable to its activities, and for
informing us about all known material violations of such laws or regulations. In addition,
management is responsible for the design and implementation of programs and controls to
prevent and detect fraud or abuse, and for informing us about all known or suspected fraud or
abuse affecting the entity involving management, employees who have significant roles in
internal control, and others where the fraud or abuse could have a material effect on the
financial statements or compliance. Management is also responsible for informing us of its
knowledge of any allegations of fraud or abuse or suspected fraud or abuse affecting the entity
received in communications from employees, former employees, analysts, regulators, short
sellers, or others.
responsible The Board is
entity and its knowle ge of any fraud or us of its views abuse or suspected risks
cted fraudor abuse affecting the entity.
Port of the Islands Community Development District agrees that it will not associate us with any
public or private securities offering without first obtaining our consent. Therefore, Port of the
Islands Community Development District agrees to contact us before it includes our reports or
otherwise makes reference to us, in any public or private securities offering.
Port of the Islands Community Development District's Records and Assistance
If circumstances arise relating to the condition of the Port of the Islands Community
Development District's records, the availability of appropriate audit evidence, or indications of a
significant risk of material misstatement of the financial statements because of error, fraudulent
financial reporting, or misappropriation of assets, which in our professional judgment, prevent us
from completing the audit or forming an opinion, we retain the unilateral right to take any course
of action permitted by professional standards, including declining to express an opinion, issuing
a report, or withdrawing from the engagement.
During the course of our engagement, we may accumulate records containing data that should
be reflected in the Port of the Islands Community Development District books and records. The
District will determine that all such data, if necessary, will be so reflected. Accordingly, the
District will not expect us to maintain copies of such records in our possession.
Other Relevant Information
In accordance with Government Auditing Standards, a copy of our most recent peer review
report has been provided to you, for your information.
Be ToombsFrank , Elam,
Camel &
Port of the Islands Community Development District
June 18, 2013
Page 4
Fees, Costs and Access to Workpapers
Our fees for the audit and accounting services described above are based upon the value of the
services performed and the time required_by the individuals assigned to the engagement, plus
direct expenses. Invoices for fees will be submitted in sufficient detail to demonstrate
compliance with the terms of this engagement. Billings are due upon submission. Our fee for
the services described in this letter for the year ending September 30, 2013 will not exceed
$7,000 unless the scope of the engagement is changed, the assistance which Port of the
Islands Community Development District has agreed to furnish is not provided, or unexpected
conditions are encountered, in which case we will discuss the situation with you before
proceeding. AN other provisions of this letter will survive any fee adjustment. The two annual
renewals must be mutually agreed and approved by the Board of Supervisors.
In the event we are requested or authorized by Port of the Islands Community Development
District or are required by government regulation, subpoena, or other legal process to produce
our documents or our personnel as witnesses with respect to our engagement for Port of the
Islands Community Development District, Port of the Islands Community Development District
will, so long as we are not a party to the proceeding in which the information is sought,
reimburse us for our professional time and expenses, as well as the fees and expenses of our
counsel, incurred in responding to such requests.
The documentation for this engagement is the property of Berger, Toombs, Elam, Gaines, &
Frank. However, you acknowledge and grant your assent that representatives of the cognizant
or oversight agency or their designee, other government audit staffs, and the U.S. Government
Accountability Office shall have access to the audit documentation upon their request and that
we shall maintain the audit documentation for a period of at least three years after the date of
the report, or for a longer period if we are requested to do so by the cognizant or oversight
agency. Access to requested documentation will be provided under the supervision of Berger,
Toombs, Elam, Gaines, & Frank audit personnel and at a location designated by our Firm.
Reporting
We will issue a written report upon completion of our audit of Port of the Islands Community
Development District's financial statements. Our report will be addressed to the Board of Port of
the Islands Community Development District. We cannot provide assurance that an unmodified
opinion will be expressed. Circumstances may arise in which it is necessary for us to modify our
opinion, add an emphasis -of- matter or other -matter paragraph(s), or withdraw from the
engagement.
aineBerger, Toombs, Elam,
Gs &Frank
Port of the Islands Community Development District
June 18, 2013
Page 5
In addition to our report on Port of the Islands Community Development District's financial
statements, we will also issue the following types of reports:
• Reports on internal control and compliance with laws, regulations, and the provisions of
contracts or grant agreements. We will report on any internal control findings and/or
noncompliance which could have a material effect on the financial statements.
Management letter required by Chapter 10.500, Rule of the State of Florida Auditor
General.
This letter constitutes the complete and exclusive statement of agreement between Berger,
Toombs, Elam, Gaines, & Frank and Port of the Islands Community Development District,
superseding all proposals, oral or written, and all other communications, with respect to the
terms of the engagement between the parties.
Please sign and return the attached copy of this letter to indicate your acknowledgment of, and
agreement with, the arrangements for our audit of the financial statements including our
respective responsibilities.
4tjiWWX
BERGER, TOOMBS, ELAM, GAINES & FRANK
J. W. Gaines, CPA
Confirmed on behalf of the addressee:
Chairperson, Port of the Islands Community Improvement District
Baggett, Reutimann & Associates, CPAs PA
Certified Public Accountants
1.am a Bqg= nmti aA, CVA. P» 6815 Dairy Road
Mud tt CPA. Pumo Zephydtills, FL 33542
Man X watt,— CPA. P rum Phone: (8I3) 788-2I SS
Fans (813) 782 -8606
Emil: baggemcpa&ol com
System Review Report
To the Directors October 20, 2010
Berger, Toombs, Elam, Gaines & Frank, PL
and the Peer Review Committee of the Florida Institute of Certified Public Accountants
We have reviewed the system of quality control for the accounting and auditing practice
of Berger, Toombs, Elam, Gaines & Frank, PL (the firm), in effect for the year ended
May 31, 2010. Our peer review was conducted in accordance with the Standards for
Performing and Reporting on Peer Reviews established by the Peer Review Board of the
American Institute of CerdfiedPublic Accountants. The firm is responsible for designing
a system of quality control and complying with it to provide the firm with reasonable
assurance of performing and reporting in conformity with professional standards in all
material-respects. Our responsibility is to express an opinion on the design of the system
of quality control, and the firm's compliance therewith based on our review. The nature,
objectives, scope, limitations of, and the procedures performed in a System Review are
described in the standards at www.aiepa.org/pmmimary.
As required by standards, engagements selected for review included engagements
performed under the Government Auditing Standards, OMB Circular A -133, and audits
of employee benefit - plans.
In our opinion, the system of quality control for the accounting and auditing practice of
Berger, Toombs, Elam, Gaines & Frank, PL in effect for the year ended May 31, 2010,
has been suitably designed and complied with to provide the firm with reasonable
assurance of performing and reporting in conformity with applicable professional
standards in all material respects. Firms can receive a rating of pass, pass with
deficiencies, or fall. Berger, Toombs, Elam, Gaines & Frank, PL, has received a peer
review rating of pass.
B Reiltimann & Associates, CPAs PA
Member: American Institutc of Ccnifted Public Accountants (AICPA): Florida Institute of Cenified Public Accountants (FICPA$
National Association ofCenifed Valuation Analysts (NACVA)
Water Treatment Plant Operations and Maintenance
The Water Treatment Plant produced and distributed 1.611 MG for the month of June, which is an average of
0.054 MGD.
Wastewater Plant Operations and Maintenance
The WWTP treated approximately 1.737 MG for the month of June, which is an average of 0.058 MGD
Reuse System Operations and Maintenance
The reuse system delivered 5.986 MG for the month of June, which is an average of 0.200 MGD.
Permit Compliance:
Water Treatment Plant:
All permit requirements met
Wastewater Treatment Plant
All permit requirements met
Work Authorizations Recommended for Approval:
During the 6/21/13 Board Meeting, it was requested to inspect the streets where sidewalk/gutter /curb
repairs are recommended, along with Tony Davis (Board Member). Our findings are as follows:
• Cays Drive: Recommend approving Work Authorization No. 44683 in the amount of $3,551.75.
• Sunset Cav: Recommend approving Work Authorization No. 44682 in the amount of
$13,312.79.
• Venus Cav: NOT NEEDED AT THIS TIME.
• Windward Cav: Recommend approving Work Authorization No. 44680 in the amount of
$1,282.38
■ Project Grand Total $18,146.92.
• 1 31 page copies of the Work Authorizations are below.
12600 Union Road Naples, Florida 34114 • Tel 239- 642 -9219 • Fax 239 -642 -9469 • www.severntrentservices.com
I ,i
July 2013 Field Managers Report
• In 2012 we discussed cleaning all the storm drains in POI. Although we did not move forward with that
project last year, I would like to recommend this project be reconsidered for approval. The 1s` page of
the Work Authorization is near the end of this report for your review.
Landscapina Maintenance Update for July 2013:
• 1 received the POI CDD Ownership map, which shows the areas of responsibility for landscaping. I
have included this below, at the end of this report.
• From the map, I now understand that we are NOT responsible for 5 of the Coconut trees that we have
recently agreed to cut
• 1 have informed Robert Soto, by emailing him the POI CDD maps of landscape responsibility on
6/24/13. If needed, I will work closer with him, so he completely understands the scope of his
requirements.
o I have asked the Sunstream Personnel if they would reimburse the CID for performing the tree
trimming. They requested an invoice, which we delivered around June 27 th
Lakes/Pond Maintenance Update:
• Contacted Earthguard 6124/13 — One of their staff has been out to spray the ponds.
In The Community:
• Water complaint at 215 Cays Drive (discussed during last Board Meeting):
o Collected a water sample and analyzed. All water quality parameters were similar to those at
the plant for that day. Results were: Alkalinity = 96 ppm; Total Hardness = 30 ppm; Calcium
Hardness = 24 ppm; pH = 7.8; Chlorine Residual 2.4 ppm. All results are compliant to water
quality standards.
At Our Treatment Facility:
• Pricing for Reverse Osmosis Element Replacing — Model # ESPA2 -LD (84 membranes total):
(Current Pricing)
• Pure Aqua, Inc. offers these at $445 each, approximately$37,380 for all 84.
• Hydronautics offers these at $441 each, approximately 37,044 for all 84.
■ There will probably be some % of increase each year, so we should attempt to plan for
that.
12600 Union Road Naples, Flaida 34114 -- Tel 239-642.9219 • Fax 239 -642 -9469 • www.severntrentservices.com
Insi
July 2013 Field Managers Report
6/27/2013 - Four staff members of the South Florida Water Management District toured our facility.
o "We were very impressed with your facility, and appreciate you taking the time out of your day to
show us around "(Elizabeth). The attendees from Ft. Myers were Elizabeth A. Caneja
( Hydrogeologist 3, Water Use Compliance), Brad Cook and Clyde Dabbs (responsible for permit
issuance in Collier County), and from WPB was Simon Sunderland (consulting Hydrogeologist).
CMMS Work Order Report
• 6/25/2013 - Reuse pump #2 - 50 HP: Check valve is leaking at the check arm stem. Tony replaced
packing and leak stopped. During process, we found that the check arm was slipping out of socket on a
daily basis. We hired STES Special Services to repair the 8" check valve assembly. Once it was
repaired, we placed the pump /motor back into service.
• 6/27/2013 - Performed Low pH cleaning of RO plant Skid #1. Interstage pressure differentials was
getting to high. Once cleaning was completed, the skid was placed back on line. Skid #1 interstage
performance is back to normal operating parameters.
Summary
Total # of WO's 207
Total # of WO's Completed 207
Total Hours 120.5
12600 Union Road Naples, Florida 34114 • Tel 239 -642 -9219 • Fax 239 - 642 -9469 - www.sevemtrentservices.com
20
July 2013 Field Managers Report
Water Loss Reports
4
12600 Union Road Naples, Florida 34114 -Tel 239 -642 -9219 -Fax 239 -642 -9469 • www.severntrentservce
s.com
Potable Water Report
5
Irrlgatlon Water Reprg�,
8.760
4 -5
9.0
4
3.5
2.997
c
7701
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12600 Union Road Naples, Florida 34114 -Tel 239 -642 -9219 -Fax 239 -642 -9469 • www.severntrentservce
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Severn Trent Services
4837 Swift Road, Suite 100
Sarasota, FL 34231
United States
T: +1 941 925 3088
TF: +1600 535 6832
F: +1 941 924 7203
www.sevemb,antserAces.com
Port of the Islands CID
Work Authorization No. 44680
In accordance with the "Additional Services" provision of the contract for Port of the Islands CID between
Port of the Islands CID (the "Client) and Severn Trent Environmental Services, Inc. (the "Company, ") the
Company agrees to perform the following additional services for the client:
Location of Work: Port of the Islands
Schedule: Upon Approval
Project: Sidewalk Repairs (Windward Cay)
Date: June 20, 2013
1. DESCRIPTION OF SERVICES: At Windward Cay, remove approximately 102 feet of broken
concrete sidewalk. Dispose at an approved dump site.Form sidewalk and pour 3000 psi fiber cement.
Brush finish and cut in joints to prevent cracks
A. Materials by others, tax not included ($ )
Material Mark -up (10 0/6) $0
B. Labor
$3,551.75
II. PROJECT COST: (Total labor, mark -up and materials $3,551.75)
The rNent agrees to nav the ComDanv for the services provided under this agreement as follows:
Agreed to: (please initial)
Page 1 of 3
Unit Cost or
Total Cost
Item Description
Hourly Rate
Total Project Cost To Be Invoiced By STES
$3,551.75
Agreed to: (please initial)
Page 1 of 3
Unless stated otherwise above, payments are due in accordance with the standard terms and conditions of
this Contract.
Agreed to: (please initial)
Page 2 of 3
Work Authorization No (44680) - (port Athe Islands C1D)
If any unforeseen problems should be discovered during the performance of the above referenced service,
we will notify you immediately of their nature and any additional cost that may be incurred. Unless
otherwise specified, rock removal, dewatering, cover -up, and haul off are not included. Severn Trent
Services is not responsible for unmarked underground lines. Any changes requested by the owner/builder
are not covered by this agreement, and must be added subsequently, at the cost agreed upon by both
parties.
III. ITEMS TO BE PROVIDED BY THE CLIENT
A. Provide access to premises.
B. Any permit modification if applicable.
THE STANDARD TERMS AND CONDITIONS of the Contract previously referenced are agreed to be a
part of this Contract.
Offered by:
Accepted by:
Severn Trent Environmental Services, Inc. Port of the Islands CID
By:
Title:
By:
Title:
Address for Notices:
210 N. University Drive; Suite 702
Coral Springs FL 33071
Date: June 20, 2013 Date:
Page 3 of 3
Severn Trent Services
4837 Swift Road, Suite 100
Sarasota, FL 34231
United States
T: +1 941 925 3088
TF: +1 800 535 8832
F: +1 941 924 7203
www.sevemtrentservices.com
Port of the Islands CID
Work Authorization No. 44682
In accordance with the "Additional Services" provision of the contract for Port of the Islands CID between
Port of the Islands CID (the "Client) and Severn Trent Environmental Services, Inc. (the "Company,") the
Company agrees to perform the following additional services for the client:
Location of Work: Port of the Islands
Schedule: Upon Approval
Project: Sidewalk Repairs (Sunset Cay)
Date: June 20, 2013
I. DESCRIPTION OF SERVICES: At Sunset Cay, remove approximately 526 feet of broken concrete
sidewalk. Dispose at an approved dump site.Form sidewalk and pour 3000 psi fiber cement. Brush
finish and cut in joints to prevent cracks
A. Materials by others, tax not included ($ )
Material Mark-up (10 %) $0
B. Labor
$13,312.79
II. PROJECT COST: (Total labor, mark -up and materials $13,312.79)
+„ —, +hA rn,,,nnny fnr the services provided under this agreement as follows:
1 110 1, U.tsL 4�',, Vw vv r..) .••v �...••'l -- -Y - -- - -- - -
Unit Cost or Total Cost
Item Description Hourly Rate
Total Project Cost To Be Invoiced By STES $13,312.79
Agreed to: (please initial)
Page 1 of 3
Unless stated otherwise above, payments are due in accordance with the standard terms and conditions of
this Contract.
Agreed to: (please initial)
Page 2 of 3
Work Authorization No (44682) - (Port of the Islands Cl
If any unforeseen problems should be discovered during the performance of the above referenced service,
we will notify you immediately of their nature and any additional cost that may be incurred. Unless
otherwise specified, rock removal, dewatering, cover -up, and haul off are not included. Severn Trent
Services is not responsible for unmarked underground lines. Any changes requested by the owner/builder
are not covered by this agreement, and must be added subsequently, at the cost agreed upon by both
parties.
III. ITEMS TO BE PROVIDED BY THE CLIENT
A. Provide access to premises.
B. Any permit modification if applicable.
THE STANDARD TERMS AND CONDITIONS of the Contract previously referenced are agreed to be a
part of this Contract.
Offered by:
Accepted by:
Severn Trent Environmental Services, Inc. Port of the Islands CID
By:
Title:
By:
Title:
Address for Notices:
210—N. Umiversi *---J ve; Ste 71
Coral Springs, FL 33071
Date: June 20, 2013 Date:
0
Page 3 of
Severn Trent Services
4837 Swift Road, Suke 100
Sarasota, FL 34231
United States
T: +1 941 925 3088
TF: +1800 535 6832
F: +1 941 924 7203
www.severntrantrerVIC66.corn
Port of the Islands CID
Work Authorization No. 44683
In accordance with the "Additional Services" provision of the contract for Port of the Islands CID between
Port of the Islands CID (the "Client) and Severn Trent Environmental Services, Inc. (the "Company, ") the
Company agrees to perform the following additional services for the client:
Location of Work: Port of the Islands
Schedule: Upon Approval
Project: Sidewalk Repairs (Cay's Drive)
Date: June 20, 2013
1. DESCRIPTION OF SERVICES: At Cay's Drive, remove approximately 30 feet of broken concrete
sidewalk. Dispose at an approved dump site.Form sidewalk and pour 3000 psi fiber cement. Brush
finish and cut in joints to prevent cracks.
A. Materials by others, tax not included ($ )
Material Mark -up (10 %) $0
B. Labor $1,282.38
I1. PROJECT COST: (Total labor, mark -up and materials $1,282.38)
The Client agrees to pay the Company for the services provided under this agreement as follows:
Item Description
Unit Cost or
Total Cost
Hourly Rate
Total Project Cost To Be Invoiced By STES
$1,282.38
Agreed to: (please initial)
Page 1 of 3
Unless stated otherwise above, payments are due in accordance with the standard terms and conditions of
this Contract.
Agreed to: (please initial)
Page 2 of 3
Work Authorization No ( ) - (Port of the Islands CID)
If any unforeseen problems should be discovered during the performance of the above referenced service,
we will notify you immediately of their nature and any additional cost that may be incurred. Unless
otherwise specified, rock removal, dewatering, cover -up, and haul off are not included. Severn Trent
Services is not responsible for unmarked underground lines. Any changes requested by the ownerlbuilder
are not covered by this agreement, and must be added subsequently, at the cost agreed upon by both
parties.
III. ITEMS TO BE PROVIDED BY THE CLIENT
A. Provide access to premises.
B. Any permit modification if applicable.
THE STANDARD TERMS AND CONDITIONS of the Contract previously referenced are agreed to be a
part of this Contract.
Offered by:
Accepted by:
Severn Trent Environmental Services, Inc. Port of the Islands CID
By:
Title:
By:
Title:
Address for Notices:
210 N- univerdity DriyA -• suite 702
Coral Springs, FL 33071
Date: June 20, 2013 Date:
Page 3 of 3
Severn Trent Services
4837 Swift Road, Suite 100
Sarasota, FL 34231
United States
T: +1 941 925 3088
TF: +1800 535 8832
F: +1 941 924 7203
www.severntrentservices.com
Port of the Islands CID
Work Authorization No. 43090
In accordance with the "Additional Services" provision of the contract for Port of the Islands CID between
Port of the Islands CID (the "Client) and Severn Trent Environmental Services, Inc. (the "Company, ") the
Company agrees to perform the following additional services for the client:
Location of Work:
Pnrt of the islands
Schedule: U n Approval
Project: Storm Drain Maintenance
Date: June 27, 2013
I. DESCRIPTION OF SERVICES:
A. Clean and remove sand and debris from approximately 58 catch basins (82.50 /ea) $4,785.00
B. Dispose of debris at a FDEP approved dump site. 6$ 75.00
Project Total $5,460.00
II. PROJECT COST:
The Client agrees to pay the Company for the services provided under this agreement as follows:
Unit Cost or Total Cost
Item Description Hourly Rate
Total to be billed by STES N/A $5,460.00
Unless stated otherwise above, payments are due in accordance with the standard terms and conditions of
this Contract.
Agreed to: (please initial)
Page 1 of 2
Work Authorization No (43090)- (Port of the Islands CID)
If any unforeseen problems should be discovered during the performance of the above referenced service,
we will notify you immediately of their nature and any additional cost that may be incurred. Unless
otherwise specified, rock removal, dewatering, cover -up, and haul off are not included. Severn Trent
Services is riot responsible for unmarked underground lines. Any changes requested by the owner/builder
are not covered by this agreement, and must be added subsequently, at the cost agreed upon by both
parties.
III. ITEMS TO BE PROVIDED BY THE CLIENT
A. Provide access to premises.
B. Any permit modification if applicable.
THE STANDARD TERMS AND CONDITIONS of the Contract previously referenced are agreed to be a
part of this Contract.
Offered by:
Accepted by:
Severn Trent Environmental Services, Inc. Port of the Islands CID
By: By:
Title: Title:
Date:
Address for Notices:
Date:
210 North University Drive, Suite 702
Coral Springs, FL 33071
Agreed to: (please initial)
Page 2 of 2
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