07/15/2013 Agenda1�`,'
ON
0 �`a4'd of %&rviso(s�
Heritage Greens Community Development District
C!
Calvin Teague, District Manager
Greg Urbancic, District Counsel
James Carr, PE, District Engineer
O.�Onry Myc� elso Assi ant Secretary
/ Regular Meeting Agenda - Revised
Monday July 15, 2013 — 6:00 p.m.
1. Roll Call
2. Approval of Agenda
3. Audience Comments
4. Approval of the Minutes of the May 20, 2013 Meeting
5. Old Business
A. School Crossing Guard Discussions
B. Gate and Security Considerations
C. Stop Sign Project Update
6. New Business
A. Discussion of Wall Cleaning
B. Clearing between Eastern Wall and School Fence
C. lake Bank Maintenance
D. Sidewalk Repair
7. Supervisor Committee Reports
A. Landscaping and Beautification
8. Manager's Report
A. Follow -Up Items
B. Review of Approved Tentative Budget for Fiscal Year 2014
C. Consideration of Engagement Letter with Grau 8r Associates to Perform the Financial Audit for
Fiscal Year 2013
D. Report on Number of Registered Voters - 638
E. Drainage and Preserves — Stormwater Management System Inspection Report
F. Approval of Financial Statements
9. Attorney's Report
10. Engineer's Report
11. Supervisors' Requests and /or Comments
12. Audience Comments
13. Adjournment
Note: Next meeting is scheduled for Monday, August 19, 2013 at 6:00 p.m.
District Office:
210 N. University Drive, Suite 702
Coral Springs, Florida
954 - 753 -5841
www.heritagegreensodd.org
Meeting Location:
Heritage Greens Community Center
2215 Heritage Greens Drive
Naples, Florida
Heritage Greens Security Feedback Tally
Total # of Residents 526
Tally 81
Comments:
• Great idea! Security at the guard house is awful!
• Great opportunity to save money.
• The board has the community's best interest at heart.
• Great idea! Half the money should go back to homeowners to lessen burden.
• Patrol should be from 11pm to 3am.
• Yes! Works for other communities.
• Do away with the whole gate & have police patrol.
• Have a 4 to 5 digit code.
• Tele -entry systems need to handle lines sharing fax and phone numbers.
• Get heavy swing gates.
• Add more than one phone # to system.
• Have guard from 12am - 2am or lam -3am.
• Why have guard from 3am -5am, is this a proven time for criminal activity?
• Need more info on how key pad works and why guard patrol only from 3 to 5 am?
• Please make decision based on if residents are seasonal or not.
• Is this change reversible if new proposal doesn't work?
Tally 75
Comments:
• Property value would go down.
• Have problems now with guard on Carson street and Grass, we need guard.
• Takes away from security.
• Willing to pay more for guard to be on duty 8pm to 6am.
• Feel more secure with guard in community.
• Increase risk to property owners for criminal activity.
• Call boxes are difficult to read & cause frustration.
• Biggest mistake you can make.
• Leave guard alone -- get rid of the CDD and their $200 meetings
• Have guard be more diligent about allowing access into the community.
• Need to vote not just have feedback.
• Can the gate system make overseas call to the UK & accept approval to allow entry?
• How will newspaper delivery to able to enter during early morning hours?
• Are you going to hold a public meeting before making a decision?
• Tried in the past, it was a nightmare. Emergency vehicles couldn't get in, vandalism to pool area weekly
etc.
Undeliverable Mail
Tally 19
# of Residents how have not responded 370
# of Residents who responded 156
June 17, 2013
To: Cal Teague, District Manager
From: Gary Rawlings, Assistant District Manager
Re: Heritage Greens Stop Signs Project
At the May 20, 2013 BOS meeting the Board approved a "not to exceed" amount of
$500.00 to replace 14 Stop Signs in the community.
I contacted 4 vendors regarding replacement or refurbishing of the 14 Stop Signs in
Heritage Greens. The signs have aged well but 90% of them no longer have reflectivity
which means they are hard to distinguish at nighttime. It would be hard to just replace
the worst ones because they have all aged about the same. Attached are some photos of
the Stop Signs I took on June 11, 2013.
I discovered that the project cannot be completed within the budgeted amount. The Unit
Cost per Stop Sign is $63.00 per Road Safe. The cost to just purchase the 14 Stop Signs
is $882.00. Installation is extra.
The Quotes are broken down as follows:
Vendor Quantity Unit Cost Installation Total
Lykins SignTek, Naples 14
Fast Signs, Fort Myers 14
Road Safe, Fort Myers 14
Sign -A -Rama
To compare "apples to apples ":
• Unit Cost for Lykins SignTek
• Unit Cost for Fast Signs
• Unit Cost for Road Safe
$95.00 Included $1,330.00
$78.50 $300.00 $1,399.00
$63.00 $770.00 $1,652.00
No Bid
$95.00 /Sign with installation.
$99.93 /Sign with installation
$118.00 /Sign with installation
The Board will have to amend the original motion to include a "not to exceed" amount of
$1,400.00 if they wish to proceed with replacing the Stop Signs throughout the
community. I recommend Lykins SignTek be given the bid, they being the lowest bidder
meeting specifications.
Gary Rawlings, Assistant District Manager
Severn Trent Management Services
5911 Country Lakes Drive
Fort Myers, FL 33905
T: 2392457118 x303
F:2392457120
Email: grawlings(a),severntrentms.com
Date: 5/2912013
5935 Taylor Rd.
�,...
Estimate At: 9502 A1}*
Created By:
Naples FL. 34109
em1aa ®oamvam
Jim �
PHONE Geiger
FAX 239 -591 -3940
Geiger
jimOlykins- signtek.com Estimate /Contract
Prepared By Lykins Signtek, Inc. for: Severn Trent
Address: 5911 COUNTRY LAKES DR FT. Myers FL 33905
To: GARY RAWLINGS Phone:
245 -7118
From: Jim Fax:
245 -7120
Quote Desaiption: NEW STOP SIGNS
Item Description Quantity
G Price
1) 30" REFLECTIVE STOP SIGNS. INSTALLED. PLACE IN 14
$95.00 $1,330.00
ALUM FRAMES ON EXISTING CUSTOM POSTS AT
HERITAGE GREENS.
Sub Total: $1,330.00
Sales Tax: - *791m -
Total: *1y409480 --
"NOTE :
Signs are custom produced to your specifications.
All orders of $250.00 or less require pre- payment unless prior credit arrangements are In place.
I accept the above proposal and agree to pay for said work promptly upon completion ofsame,
Authorized Signature:
Deposit Amount: ._.,_.. _„ CHECK/CC
Datc:
Terms and Conditions:
Prices on this contract are valid for 30 days.
50% deposit is required to commence and the balance is due upon completion
Signing of this document constitutes a legal and binding contract between parties named on this agreement,
Customer Is responsible for landscape amenities within install area or as required for permitting
Lykins Signtek is NOT responsible for irrigation or Private Underground Lines.
Goods sold remain the property of seller until paid in full.
Customer agrees to provide necessary information to obtain permit, electrical supply to sign or fixture location, and /or provide color
and logo Information where specified.
Customer is responsible for any cap rock, lime rock or unforeseen digging conditions
1.5 % Monthly Late Fee applied to all past due invoices
Warranties:
Workmanship: All signs or fixtures fabricated and installed by Lykins Signtek and Its afriliates are warranted against defects in
material and workmanship for one year, parts and labor.
Pago I of I
FASTSIGNS.
Page 1 of 1
More than fast. More than signs-
Estimate 348 63713
FASTSIGNS
12211 S. Cleveland Ave.
Estimate Date: 6/10/2013 3:03:40PM
Ft. Myers, FL 33907
ph: 239 -274 -0744
Printed: 6/10/2013 3:06:25PM
fax: 239 - 274 -3151
Email: 348 (Mfastsigns. com
Customer: Severn Trent Environmental
ph: (239) 245 -7118 x 303
Contact: Gary Rawlings Customer: 1062
Description: Replace Stop Signs
Sales Person: Paul Hill
Clerk: Paul Hill
email: grawlings @severntrentms.com
Dear Gary:
Thank you for considering FASTSIGNS of Fort Myers for your sign needs. If you have any questions, please call me at
239 - 274 -0744 or e-mail me at 348(Qfestslgns.com.
Sincerely,
Paul Hill
Owner /Operator
Product Qty I Sides H x W Unit Cost I I Totals
1 Aluminum .080 14 1 30 x 30 $78.50 $1,099.00
Description: Aluminum .080
Color: Red Reflective on White Reflective
Text: STOP
2 Installation 1 1 1 x 1 $300.00 $300.00
Description: Remove Exsiting Signs and Install New Signs
Notes:
Line Item Total: $1,399.00
Subtotal: $1,399.00
Taxes: —499
Total:
Deposit Required:
Bill To: Severn Trent Environmental Payment due upon order placement.
Gary Rawlings
5911 Country Lakes Blvd
Ft. Myers, FL 33905 Received /Accepted By:
SYSTEMWASTSIGNS_MYSTAL, BIWate0l
More Than Fast. More Than Signs.7m
FW: Heritage Greens CDD Stop Signs Project
Rawlings, Gary
From: Jean Paul Ibanez Uibanez @roadsafetraffiacom]
Sent: Saturday, June 15, 2013 6:34 PM
To: Rawlings, Gary
Subject: RE: Heritage Greens CDD Stop Signs Project
Stop signs $63.00 Ea
Install $55.00 Ea
Install based on u channel. Picture not clear
"Rawlings, Gary" <grawlings @severntrentms.com> wrote:
The Board is just doing the Stop Signs. Other signage and posts are ok.
14 Stop Signs 130" / reflective / add installation as a separate item.
Gary Rawlings, Assistant District Manager
Sevens Trent Management Services
5911 Country Lakes Drive
Fort Myers, FL 33905
2392457118 x303
grawlings @sevemtrentms.com
From: Jean Paul Ibanez [ mailto :jibanez @roadsafetraffic.com]
Sent: Friday, June 14, 2013 10:29 AM
To: Rawlings, Gary
Subject: RE: Heritage Greens CDD Stop Signs Project
I got your fax,
Just a Few Questions? Since there in BIack in white
Color for Post?
Color For Street Blades?
How Many post will have Stop Sign and Street Blades?
How many Just Stop Sign?
Then I can get your quote out to you.
Page 1 of 3
X RoadSafe Traffic
Svstems. Inc.
JP Ibanez I Estimator/ Sales I RoadSafe Traffic Systems, Inc. CUSTOM SIGNAGE DIVISION
8031 Mainline Parkwayl Fort Myers, FL 33912
Phone: 239.489.3521 1 Fax: 239.489.4294
6/17/2013
a
a �, s
�,
_,
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�,
Severn Trent Services
5911 Country Lakes Drive
July 8, 2013 Fort Myers, FL 33905
United States
T: +1 239 245 -7118
F: +1 239 245 -7120
www.severntrentms.com
The Heritage Greens CDD is seeking a contractor to grind and /or replace sidewalk panel in their community. If your
firm is interested in bidding on this project, the scope of services are described below.
The Scope of Services will include:
Repair /grinding of sidewalk panels are defined as bad, moderate and low condition.
1. Repair /grinding on Crestview Way:
a. Bad Condos- 1953/162 & 161,1981/138 &140, 1984/134 Villas: 1905, 1897 and 1885
b. Moderate Condos- 1997/126, 1937 Villas: none
c. Low Condos - 2029/105, 2021/116 & 115. 2015/120 & 119, 1993/129 & 132, 1957/157, 1945/167 & 165
Villas: 2111, 2091, 1901, 1893 also near golf path /side of 1757 Morning Sun Lane and cracked sidewalk
corner of Avian Court common Area.
2. Repair /grinding on Heritage Greens Drive:
a. Bad & low - none
b. Moderate Single Family Homes- 2220 side of home 3 squares, 2224 or 2226 (no address sign), 2236,
2260, between 2360 & 2358
3. Repair /grinding on Morning Sun Lane:
a. Bad Golf Villas -1871
b. Moderate Golf Villas - 1717, 1673, between 2185 & 2179
c. Low Single Family Homes - Between 1995 -1999 and 1991 -1995 Golf Villas 1959, 1939 -1943
4. All of the following have almost identical cracks in the square near driveway, which may not be a problem but
worth noting - 1753, 1741, 1729, 1705, 1677, 1657, 1648, 1633, 1629, 1625, 1605, 1601, 1859 and main entry
sidewalk.
Additional Bid Information:
• Contractors are encouraged to inspect property to measure all of the repair areas before submitting their
bids.
• Heritage Greens Community is located at 2215 Heritage Greens Drive, Naples, FL 34119
All bids should be made out to the Heritage Greens CDD and include proof of insurance, references and be delivered
to Severn Trent by July 12, 2013 before 3:00pm. Bids can be emailed, mailed or dropped off to:
ted g1saSevernTrentMS.eom
Severn Trent Management Service
Attn: Tennitle Adams
5911 Country Lakes Drive, Fort Myers, FL 33905
Page 1 of 1 Correspondence should be addressed lo.
Severn Trent Environmental Services, Inc.
HERITAGE GREENS
Community Development District
Annual Operating Budget
Fiscal Year 2014
Version 2 - Modified Tentative Budget
(Updated 7/1/13 1PM)
Prepared by:
HERITAGE GREENS
Community Development District
Table of Contents
Page #
OPERATING BUDGET
General Fund
Summary of Revenues, Expenditures and Changes in Fund Balances .... ............................... 1 -2
BudgetNarrative .......................................................................... ............................... 3 -6
Exhibit A - Allocation of Fund Balances ............................................. ............................... 7
HERITAGE GREENS
Community Development District General Fund
Summary of Revenues, Expenditures and Changes in Fund Balances
Fiscal Year 2014 Proposed Budget
EXPENDITURES
Administrative
P/R -Board of Supervisors
FICA Taxes
ProfServ- Engineering
ProfServ-Legal Services
ProfServ-Mgmt Consulting Sery
ProfServ- Property Appraiser
Prof Serv-Special Assessment
ProfServ-Web Site Development
Auditing Services
Communication - Telephone
Postage and Freight
Insurance - General Liability
Printing and Binding
Legal Advertising
Misc -Bank Charges
Misc - Assessmnt Collection Cost
Misc- Contingency
Office Supplies
Annual District Filing Fee
Total Administrative
ADOPTED
ACTUAL
PROJECTED
TOTAL
ANNUAL
-
ACTUAL
BUDGET
THRU
JULY-
PROJECTED
BUDGET
ACCOUNT DESCRIPTION
FY 2012
FY 2013
JUN -2013
SEP -2013
FY 2013
FY 2014
307
1,228
2,000
34,850
35,895
26,921
8,974
REVENUES
36,973
2,747
3,269
3,269
-
3,269
Interest - Investments
$ 461
$ 400
$ 371
$ 124
$ 495
$ 400
Special Assmnts- Tax Collector
217,904
217,904
217,904
(0)
217,904
217,904
Special Assmnts- Discounts
(7,886)
(8,716)
(7,883)
-
(7,883)
(8,716)
Gate Bar Code /Remotes
800
-
680
-
680
1,200
TOTAL REVENUES
211,279
209,588
211,072
124
211,196
210,788
EXPENDITURES
Administrative
P/R -Board of Supervisors
FICA Taxes
ProfServ- Engineering
ProfServ-Legal Services
ProfServ-Mgmt Consulting Sery
ProfServ- Property Appraiser
Prof Serv-Special Assessment
ProfServ-Web Site Development
Auditing Services
Communication - Telephone
Postage and Freight
Insurance - General Liability
Printing and Binding
Legal Advertising
Misc -Bank Charges
Misc - Assessmnt Collection Cost
Misc- Contingency
Office Supplies
Annual District Filing Fee
Total Administrative
Public Safety
1,200
600
1,800
2,400
-
-
92
46
138
184
1,695
750
714
238
952
1,200
1,348
3,500
921
307
1,228
2,000
34,850
35,895
26,921
8,974
35,895
36,973
2,747
3,269
3,269
-
3,269
3,269
5,463
5,463
5,463
455
5,463
5,463
119
650
619
30
649
650
3,200
3,200
3,200
-
3,200
3,200
5
50
1
5
6
50
637
500
604
201
805
850
6,023
7,000
7,615
-
7,615
8,757
841
1,500
625
208
833
1,500
2,522
1,200
1B2
2,225
2,407
2;500
551
500
432
144
576
575
2,602
4,358
4,200
158
4,358
4,358
42
-
-
-
-
-
61
300
18
6
24
75
175
175
175
-
175
175
62,881
68,310
56,251
13,143
69,394
74,178
Public Safety
Contracts - Security Services
46,735
48,000
35,044
12,488
47,532
48,000
Contracts -HVAC
-
350
-
-
-
350
Contracts - Sheriff
1,020
3,000
1,700
567
2,267
3,000
Communication - Telephone
1,178
1,500
922
307
1,229
1,500
Electricity Entrance
1,901
2,200
1,365
455
1,82D
2,200
Utility - Water & Sewer
622
900
468
152
640
900
Lease - Carts
1,500
1,500
1,500
-
1,500
1,500
R &M -Gate
1,173
4,352
328
109
437
2,000
R &M- Gatehouse
999
1,500
203
68
271
1,500
Annual Operating Budget
Fiscal Year 2014 Page 1
HERITAGE GREENS
Community Development District General Fund
Summary of Revenues, Expenditures and Changes in Fund Balances
Fiscal Year 2014 Proposed Budget
ACCOUNT DESCRIPTION
Misc- Contingency
Op Supplies - Transmitters
Op Supplies - Gatehouse
Cap Outlay - Equipment
Total Public Safety
Landscape
Contracts - Landscape
Contracts- Preserve Management
Electricity - Irrigation
R &M- Renewal and Replacement
R &M- Canals
R &M- Fountain
R &M- Grounds
R &M- Irrigation
R &M- Preserves
Misc- Special Projects
Total Landscape
ADOPTED
ACTUAL BUDGET
FY 2012 FY 2013
ACTUAL PROJECTED TOTAL ANNUAL
THRU JULY- PROJECTED BUDGET
JUN -2013 SEP -2013 FY 2013 FY 2014
631 -
631
-
- - 589 196
785
800
167 250 472 157
629
800
788 6,726 - -
-
6,200
56,083 70,278 43,242 14,500
57,742
68,750
15,060
18,000
12,250
3,765
16,015
18,000
1,760
2,000
1,760
-
1 1,760
2,000
2,023
2,000
1,457
486
1,943
2,200
-
1,500
-
-
-
1,DD0
2,590
2,600
1,295
-
1,295
2,6DD
2,427
900
2,322
375
2,697
2,7DD
3,960
8,500
45
15
60
4,000
972
2,500
220
73
293
1,500
-
500
-
-
-
100
6,465
4,000
5,544
5,294
10,838
7,000
35,257
42,500
24,893
10,008
34,901
41,100
Road and Street Facilities
43,246 68,022 (39,997)
28,025 -
FUND BALANCE, BEGINNING
88,812 132,D58 132,058 -
132,058 160,083
FUND BALANCE, ENDING
Electricity - Streetlighting
8,581
11,000
7,050
2,350
9,400
11,000
R &M- Drainage
-
2,500
11,254
-
11,254
2,500
R &M -Roads & Alleyways
2,975
2,000
360
120
480
2,000
R &M- Sidewalks
1,500
1,750
-
-
-
3,000
Traffic Signage Rehabilitation
756
1,250
1,260
Reserve - Roadways
-
10,000
-
-
-
7,000
Total Road and Street Facilities
13,812
28,500
18,664
2,470
21,134
26,760
TOTAL EXPENDITURES
168,033
209,588
143,050
40,120
183,170
210,788
Excess (deficiency) of revenues
Over (under) expenditures
43,246
-
68,022 (39,997)
28,025
-
Net change in fund balance
43,246 68,022 (39,997)
28,025 -
FUND BALANCE, BEGINNING
88,812 132,D58 132,058 -
132,058 160,083
FUND BALANCE, ENDING
$ 132,058 $ 132,058 $ 200,080 $ 39,997 $
160,083 $ 160,083
FY 2013
FY2014
Gross Assessments 217,904
217,904
Assessable Units 527
527
Gross Assessments Per Unit $ 413.48 $
413.48
Annual Operating Budget
Fiscal Year 2014
Page 2
Heritage Greens
Community Development District General Fund
Budget Narrative
Fiscal Year 2014
REVENUES
Interest Income (Investments)
The District will have all excess funds invested with the CDs or Money Market Accts. The amount Is based upon the estimated average
balance of funds available during the Fiscal Year.
Special Assessment - On Roll
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 for the Fiscal Year.
Special Assessment — Discount
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.
Gate Bar Code/Remotes
The District sells Gate Remote Clickers to residents of the District.
EXPENDITURES
Expenditures - Administrative
PIR — Board of Supervisors
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 upon all Supervisors attending the meetings.
Ennineerina Fees
The District's engineer will be providing general engineering services to the District, i.e. attendance and preparation for monthly board meetings,
review invoices, etc.
Legal Services
The District's legal counsel will be providing general legal services to the District, i.e. attendance and preparation for monthly meetings, review
operating and maintenance contracts, etc. Fees are based on prior year legal expenses.
Management Consultina Services
The District receives Management, Accounting and Administrative services as part of a Management Agreement with Severn Trent
Management Services, Inc. The amount budgeted is the same as last year.
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, postage, and programming. The FY2014 budget for property appraiser costs was based on 1.5%
of gross assessments.
Special Assessment
The District's Collection Agent will be providing financials services which include the collection of prepaid assessments, maintenance of
District's assessment roll and levying the annual operating and maintenance assessments.
Annual Operating Budget
Fiscal Year 2014 Page 3
Heritage Greens
Community Development District General Fund
Budget Narrative
Fiscal Year 2014
Expenditures — Administrative (Continued)
Web Site Development
The District incurs fees as they relate to the development and ongoing maintenance of its own website.
Auditina Services
The District is required annually to conduct an audit of its financial records by an Independent Certified Public Accounting Firm. The amount
budgeted is the same as last year.
Comm unication- Telephon e
Telephone and fax machine expenses for administrative functions.
Postage & Delivery
Mailing of agenda packages, overnight deliveries, correspondence, etc.
Insurance — General Liability
The District will incur expenditures for public officials' liability insurance for the Board & Staff. FY14 has a proposed increase of 15 %.
Printing & Binding
Printing and Binding agenda packages for board meetings, printing of computerized checks, stationary, envelopes, etc.
Leaal Advertising
The District is required to advertise various notices for monthly Board meetings, public hearings, etc in a newspaper of general circulation. The
amount budgeted for FY14 reflects last year's expenditures.
Misc — Bank Charges
Bank - charges that incurred during the year.
Misc - Assessment Collection Fee
This represents 2.0% Collier County Tax Collector Fees for services rendered in assessing and collecting 2014 Assessment Roll.
Office Supplies
Miscellaneous office supplies related to the preparation of agenda packets.
Annual District Filina Fee
The District is required to pay an annual fee to the Department of Community Affairs for $175.
Expenditures - Public Safety
Contracts — Security Services
The District has contracted with Kent Security to have a security officer on duty at the front gate for a set period of time to check guest coming
into the community and tour the property to check for any problems that may need to be addressed. The amount budgeted is the same as last
year.
Contracts — HVAC
To service the air conditioning unit at the guardhouse.
Annual Operating Budget
Fiscal Year 2014 Page 4
Heritage Greens
Community Development District
Budget Narrative
Fiscal Year 2014
General Fund
Expenditures — Public Safety (Continued)
Contracts — Sheriff
This includes the agreement between the District and the Collier County Sheriffs department to patrol and enforce traffic laws over the roads the
District is responsible for. The amount budgeted is the same as last year.
Communication — Telephone
This includes any telephone or fax usage for the guardhouse to allow the security officer to be able to communicate with management and
residents. This also allows the gate system to be operable when there is no security officer present.
Electricity — Entrance
Electricity usage for the guardhouse. Costs are based on historical expenses incurred with Florida power & Light (FPL).
Utilities — Water & Sewer
Any cost associated with the water and sewer used at the guardhouse.
Lease — Cants
The District leases a golf cart for $750 every six months. The guard- on-duty uses it to do community patrol and to lock and unlock the
community center.
R&M — Gates
This represents any repairs or maintenance that may need to be done to the gates.
Op Supplies — Transmitters
Cost associated with supplying transmitters to residents for operation of the gate.
R&M — Gatehouse
Cost associated with any normal repairs and maintenance of the guardhouse along with the cost incurred with Collier County Utilities to run the
tele-entry system.
OR Supplies- Gatehouse
Costs associated with any supplies purchased for use within the guardhouse.
Capital Outlay— Equipment
Any capital items needed to improve security within the District.
Expenditures - Landscape
Contracts — Landscape
The District is responsible for cutting all CDD property which are common areas which includes the entry way and guardhouse.
Contracts — Preserve Maintenance
The District has contracted with Uplands, LLC for the maintenance of the preserves. Currently treatments are on a semi - annual basis.
Electricity — Irrigation
Any electricity cost incurred to run the irrigation system as well as the fountain that is owned by the District.
Armed Operating Budget
Fiscal Year 2014 Page 5
Heritage Greens
Community Development District
Budget Narrative
Fiscal Year 2014
General Fund
Expenditures — Landscape (Continued)
R &M — Renewal and Replecement
This line item includes costs associated with renewing or replacing plant material on CDD property. Additionally, various repair and
maintenance costs incurred as needed.
R &M — Canals
The District is responsible for maintaining the canal banks of high weeds and must cut them several times per year or be subject to property
maintenance code violations.
R &M — Fountains
This is to include any repairs or maintenance that need to be addressed to make sure that the fountains the District is responsible are in proper
working order. The amount budgeted for FYI reflects last year's expenditures.
R &M —Grounds
Funding if needed for the District to apply mulch and pesticides to all CDD property identified as common areas.
R&M — Irrigation
Cost associated with the inigation system through out the District.
R&M — Preserves
The District is responsible for having the preserves treated for invasive plants on an annual basis.
Misc — Special Projects
This is a contingency in case the District is to incur costs relating to any special projects that are felt to be needed and identified by the Board of
Supervisors.
Expenditures - Road and Street Facilities
Electricity — Streediahtina
Street Lighting usage for District facilities and assets. Costs are based on historical expenses occurred incurred with Florida power & Light
(FPL).
R &M — Drainaae
The District is responsible for making any repairs to the storm drainage infrastructure.
R &M — Roads & Alleyways
This represents miscellaneous repairs of the roads and alleyways of the District
R &M — Sidewalks
Includes all costs associated with sidewalks within the District.
R&M — Slane-te
Any costs that are associated with any roadway signage the District may incur.
Reserves — Roads
Designated Funds set aside for future road improvements.
Annual Operating Budget
Fiscal Year 2014
Page 6
HERITAGE GREENS
Community Development District General Fund
Exhibit "A"
Allocation of Fund Balances
AVAILABLE FUNDS
Amount
Beginning Fund Balance - Fiscal Year 2014 $ 160,083
Net Change in Fund Balance - Fiscal Year 2014 -
Reserves - Fiscal Year 2014 Additions 7,000
Total Funds Available (Estimated) - 9/30/2014 167,083
ALLOCATION OF AVAILABLE FUNDS
Assigned Fund Balance
Operating Reserve - First Quarter Operating Capital (1)
50,947
Reserves - Irrigation System
7,500
Reserves - Drainage
6,000
Reserves - Wall Painting
6,000
Reserves - Wall Replacement
12,786
Reserves - Fountain
5,500
Reserves - Signs
1,000
Reserves - Roads & Sidewalks 16,201
Reserves - Roads & Sidewalks -FY13 10,000
Reserves - Roads & Sidewalks-FY14 7,000 33,201
Subtotal 122,934
Total Allocation of Available Funds 122,934
Total Unassigned (undesignated) Cash $ 44,149
Notes
V) Represents approximately 3 months of operating expenditures
Annual Operating Budget
Fiscal Year 2014 Page 7
8C
Grau & Associates
CERTIFIED PUBLIC ACCOUNTANTS
June 25, 2013
Board of Supervisors
Heritage Greens Community Development District
210 N University Drive, Suite 702
Coral Springs, FL 33071
2700 North Military Trail - Suite 350
Boca Raton, Florida 33431
(561) 994 -9299 • (800) 299 -4728
Fax (561) 994 -5823
www.graucpa.com .
We are pleased to confirm our understanding of the services we are to provide Heritage Greens Community
Development District, Collier County, Florida Cthe District") for the fiscal year ended September 30, 2013. We will
audit the financial statements of the governmental activities, and each major fund, including the related notes to the
financial statements, which collectively comprise the basic financial statements of Heritage Greens Community
Development District as of and for fiscal year ended September 30, 2013. This letter serves to renew our agreement
and establish the terms and fee for the 2013 audit.
Accounting standards generally accepted in the United States of America provide for certain required supplementary
information (RSI), such as management's discussion and analysis (MD &A), to supplement the District's basic
financial statements. Such information, although not a part of the basic financial statements, is required by the
Governmental Accounting Standards Board who considers it to be an essential part of financial reporting for placing
the basic financial statements in an appropriate operational, economic, or historical context. As part of our
engagement, we will apply certain limited procedures to the District's RSI in accordance with auditing standards
generally accepted in the United States of America. These limited procedures will consist of inquiries of management
regarding the methods of preparing the information and comparing the information for consistency with
management's responses to our inquiries, the basic financial statements, and other knowledge we obtained during
our audit of the basic financial statements. We will not express an opinion or provide any assurance on the
information because the limited procedures do not provide us with sufficient evidence to express an opinion or
provide any assurance,
The following RSI is required by generally accepted accounting principles and will be subjected to certain limited
procedures, but will not be audited:
1. Managemenfs discussion and analysis
2. Budgetary comparison schedule for the general fund
Audit Objectives
The objective of our audit is the expression of opinions as to whether your basic financial statements are fairly
presented, in all material respects, in conformity with U.S. generally accepted accounting principles and to report on
the fairness of additional information, if applicable, when considered in relation to the basic financial statements
taken as a whole. Our audit will be conducted in accordance with auditing standards generally accepted in the United
States of America and the standards for financial audits contained in Government Auditing Standards, issued by the
Comptroller General of the United States, and will include tests of the accounting records of the District and other
procedures we consider necessary to enable us to express such opinions. 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
or add emphasis -of -matter paragraphs. If our opinion on the financial statements is other than unmodified, we will
discuss the reasons with you in advance. If, for any reason, we are unable to complete the audit or are unable to form
or have not formed an opinion, we may decline to express an opinion or to issue a report as a result of this
engagement.
We will also provide a report (that does not include an opinion) on internal control related to the financial statements
and compliance with the provisions of laws, regulations, contracts, and grant agreements, noncompliance with which
could have a material effect on the financial statements as required by Government Auditing Standards. The report
on internal control and compliance will include a paragraph that states that the purpose of the report is solely to
describe the scope of testing of internal control over financial reporting and compliance, and the result of that testing,
and not to provide an opinion on the effectiveness of Internal control over financial reporting or on compliance, and
that the report is an integral part of an audit performed in accordance with Government Auditing Standards in
considering internal control over financial reporting and compliance. The paragraph will also state that the report is
not suitable for any other purpose. If during our audit we become aware that the District is subject to an audit
requirement that is not encompassed in the terms of this engagement, we will communicate to management and
those charged with governance that an audit in accordance with U.S. generally accepted auditing standards and the
standards for financial audits contained in Government Auditing Standards may not satisfy the relevant legal,
regulatory, or contractual requirements.
Heritage Greens Community Development District Page 2
Management Responsibilities
Management is responsible for the basic financial statements and all accompanying information as well as all
representations contained therein. As part of the audit, we will assist with preparation of your financial statements and
related notes. You will be required to acknowledge in the written representation letter our assistance with the
preparation of the financial statements and that you have reviewed and approved the financial statements and related
notes prior to their issuance and have accepted responsibility for them. You agree to assume all management
responsibilities for any nonaudit services we provide; oversee the services by designating an individual, preferably
from senior management, who possesses suitable skill, knowledge, or experience; evaluate the adequacy and results
of the services; and accept responsibility for them.
Management is responsible for establishing and maintaining effective internal controls, including evaluating and
monitoring ongoing activities, to help ensure that appropriate goals and objectives are met; for the selection and
application of accounting principles; and for the preparation and fair presentation of the financial statements in
conformity with U.S. generally accepted accounting principles.
Management is also responsible for making all financial records and related information available to us and for
ensuring that management is reliable and financial Infonnation is reliable and properly recorded. You are also
responsible for providing us with (1) access to all information of which you are aware that is relevant to the
preparation and fair presentation of the financial statements, (2) additional information that we may request for the
purpose of the audit, and (3) unrestricted access to persons within the government from whom we determine it
necessary to obtain audit evidence.
Your responsibilities include adjusting the financial statements to correct material misstatements and for confirming to
us in the written representation letter that 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. As part of our engagement, we may propose standard,
adjusting, or correcting journal entries to your financial statements. You are responsible for reviewing the entries and
understanding the nature of any proposed entries and the impact they have on the financial statements.
You are responsible for the design and implementation of programs and controls to prevent and detect fraud, and for
informing us about all known or suspected fraud affecting the government involving (1) management, (2) employees
who have significant roles in internal oontrol, and (3) others where the fraud could have a material effect on the
financial statements. Your responsibilities include Informing us of your knowledge of any allegations of fraud or
suspected fraud affecting the government received in communications from employees, former employees, grantors,
regulators, or others. In addition, you are responsible for identifying and ensuring that the entity complies with
applicable laws, regulations, contracts, agreements, and grants for taking timely and appropriate steps to remedy
any fraud, violations of contracts or grant agreements, or abuse that we may report.
Management is responsible for establishing and maintaining a process for tracking the status of audit findings and
recommendations. Management is also responsible for identifying for us previous financial audits, attestation
engagements, performance audits or other studies related to the objectives discussed in the Audit Objectives section
of this letter. This responsibility includes relaying to us corrective actions taken to address significant findings and
recommendations resulting from those audits, attestation engagements, performance audits, or other studies. You
are also responsible for providing management's views on our current findings, conclusions, and recommendations,
as well as your planned corrective actions, for the report, and the timing and format for providing that information.
With regard to using the audit's report, you understand that you must obtain our prior written consent to reproduce or
use our report in bond offering official statements or other documents.
With regard to the electronic dissemination of audited financial statements, including financial statements published
electronically on your website, you understand that electronic sites are a means to distribute information and,
therefore, we are not required to read the information contained in these sites or to consider the consistency of other
information in the electronic site with the original document.
Audit Procedures — General
An audit includes examining, on a test basis, evidence supporting the amounts and disclosures in the financial
statements; therefore, our audit will involve judgment about the number of transactions to be examined and the areas
to be tested. 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. We will plan and perform the audit to obtain reasonable rather than absolute
assurance about whether the financial statements are free of material misstatement, whether from (1) errors, (2)
fraudulent financial reporting, (3) misappropriation of assets, or (4) violations of laws or governmental regulations that
are attribute
Heritage Greens Community Development District
Page 3
able to the entity or to acts by management or employees acting on behalf of the entity. Because the determination of
abuse is subjective, Government Auditing Standards do not expect auditors to provide reasonable assurance of
detecting abuse.
Because of the inherent limitations of an audit, combined with the inherent limitations of internal control, and because
we will not perform a detailed examination of all transactions, there is a risk that material misstatements may exist
and not be detected by us, even though the audit is properly planned and performed in accordance with U.S.
generally accepted auditing standards and Government Auditing Standards. In addition, an audit is not designed to
detect immaterial misstatements or violations of laws or governmental regulations that do not have a direct and
material effect on the financial statements. Our responsibility as auditors is limited to the period covered by our audit
and does not extend to later periods for which we are not engaged as auditors.
Our procedures will include tests of documentary evidence supporting the transactions recorded in the accounts, and
may include tests of the physical existence of inventories, and direct confirmation of receivables and certain other
assets and liabilities by correspondence with selected individuals, funding sources, creditors, and financial
institutions. We will request written representations from your attorneys as part of the engagement, and they may bill
you for responding to this inquiry. At the conclusion of our audit, we will also require certain written representations
from you about the financial statements and related matters.
Audit Procedures; -4nternal Controls
Our audit will include obtaining an understanding of the District and its environment, including internal control,
sufficient to assess the risks of material misstatement of the financial statements and to design the nature, timing,
and extent of further audit procedures. Tests of controls may be performed to test the effectiveness of certain
controls that we consider relevant to preventing and detecting errors and fraud that are material to the financial
statements and to preventing and detecting misstatements resulting from illegal acts and other noncompliance
matters that have a direct and material effect on the financial statements. Our tests, if performed, will be less In scope
than would be necessary to render an opinion on internal control and, accordingly, no opinion will be expressed in our
report on internal control issued pursuant to Government Auditing Standards.
An audit is not designed to provide assurance on internal control or to identify significant deficiencies or material
weaknesses. However, during the audit, we will communicate to management and those charged with governance
internal control related matters that are required to be communicated under AICPA professional standards and
Government Auditing Standards.
Audit Procedures — Compliance
As part of obtaining reasonable assurance about whether the financial statements are free of material misstatement,
we will perform tests of the District's compliance with the provisions of applicable laws, regulations, contracts,
agreements, and grants, if applicable. However, the objective of our audit will not be to provide an opinion on overall
compliance and we will not express such an opinion in our report on compliance issued pursuant to Government
Auditing Standards.
Audit Administration, Fees, and Other
We understand that your employees will prepare all confirmations we request and will locate any documents selected
by us for testing.
The audit documentation for this engagement is the property of Grau & Associates and constitutes confidential
information. However, pursuant to authority given by law or regulation, we may be requested to make certain audit
documentation available to a cognizant or oversight agency for audit or its designee, a federal agency providing direct
or indirect funding, or the U,S. Government Accountability Office for purposes of a quality review of the audit, to
resolve audit findings, or to carry out oversight responsibilities. We will notify you of any such request. If requested,
access to such audit documentation will be provided under the supervision of Grau & Associates personnel.
Furthermore, upon request, we may provide copies of selected audit documentation to the aforementioned parties.
These parties may intend, or decide, to distribute the copies or information contained therein to others, including
other governmental agencies. Notwithstanding the foregoing, the parties acknowledge that various documents
reviewed or produced during the conduct of the audit may be public records under Florida law. The District agrees to
notify Grau & Associates of any public record request it receives that involves audit documentation.
Our fee for these services will not exceed $3,200 for the September 30, 2013 audit. The fee for each annual renewal
will be agreed upon separately.
The audit documentation for this engagement will be retained for a minimum of five years after the report release
date. If we are aware that a federal awarding agency or auditee is contesting an audit finding, we will contact the
party(ies) contesting the audit finding for guidance prior to destroying the audit documentation_
Our invoices for these fees will be rendered each month as work progresses and are payable on presentation.
Invoices will be submitted in sufficient detail to demonstrate compliance with the terms of this agreement. In
Heritage Greens Community Development District Page 4
accordance with our firm policies, work may be suspended if your account becomes 60 days or more overdue and
may not be resumed until your account Is paid In full. If we elect to terminate our services for nonpayment, our
engagement will be deemed to have been completed upon written notification of termination, even if we have not
completed our report. You will be obligated to compensate us for all time expended and to reimburse us for all out -cf-
pocket costs through the date of termination. The above fee is based on anticipated cooperation from your personnel
and the assumption that unexpected circumstances will not be encountered during the audit. If significant additional
time is necessary, we will discuss it with you and arrive at a new fee estimate.
This agreement is automatically renewed each year thereafter subject to the mutual agreement by both parties to all
terms and fees. The fee for each annual renewal will be agreed upon separately.
We will provide you with a copy of our most recent external peer review report and any letter of comment, and any
subsequent peer review reports and letters of comment received during the period of the contract. Our 2010 peer
review report accompanies this letter.
We appreciate the opportunity to be of service to Heritage Greens Community Development District and believe this
letter accurately summarizes the significant terms of our engagement. If you have any questions, please let us know.
If you agree with the terms of our engagement as described in this letter, please sign the enclosed copy and return it
to us.
Very truly yours,
Grau & Associates
',Antonio J. Grau
RESPONSE:
This letter correctly sets forth the understanding of Heritage Greens Community Development District.
By:
Title:
Date:
L
Grau & Associates
CERTIFIED PUBLIC ACCOUNTANTS
June 25, 2013
Board of Supervisors
Heritage Greens Community Development District
210 N University Drive, Suite 702
Coral Springs, FL 33071
2700 North Military Trail • Suite 350
Boca Raton, Florida 33431
(561) 994 -9299 ■ (800) 299 -4728
Fax (561) 994 -5823
www.graucpa.com .
We are pleased to confirm our understanding of the services we are to provide Heritage Greens Community
Development District, Collier County, Florida ( "the District') for the fiscal year ended September 30, 2013. We will
audit the financial statements of the governmental activities, and each major fund, including the related notes to the
financial statements, which collectively comprise the basic financial statements of Heritage Greens Community
Development District as of and for fiscal year ended September 30, 2013. This letter serves to renew our agreement
and establish the terms and fee for the 2013 audit.
Accounting standards generally accepted in the United States of America provide for certain required supplementary
information (RSI), such as managements discussion and analysis (MDBA), to supplement the District's basic
financial statements. Such information, although not a part of the basic financial statements, is required by the
Governmental Accounting Standards Board who considers it to be an essential part of financial reporting for placing
the basic financial statements in an appropriate operational, economic, or historical context. As part of our
engagement, we will apply certain limited procedures to the.District's RSI in accordance with auditing standards
generally accepted in the United States of America. These limited procedures will consist of inquiries of management
regarding the methods of preparing the information and comparing the information for consistency with
management's responses to our Inquiries, the basic financial statements, and other knowledge we obtained during
our audit of the basic financial statements. We will not express an opinion or provide any assurance on the
information because the limited procedures do not provide us with sufficient evidence to express an opinion or
provide any assurance.
The following RSI is required by generally accepted accounting principles and will be subjected to certain limited
procedures, but will not be audited:
1. Management's discussion and analysis
2. Budgetary comparison schedule for the general fund
Audit Objectives
The objective of our audit is the expression of opinions as to whether your basic financial statements are fairly
presented, in all material respects, in conformity with U.S. generally accepted accounting principles and to report on
the fairness of additional information, if applicable, when considered in relation to the basic financial statements
taken as a whole. Our audit will be conducted in accordance with auditing standards generally accepted in the United
States of America and the standards for financial audits contained in Government Auditing Standards, issued by the
Comptroller General of the United States, and will include tests of the accounting records of the District and other
procedures we consider necessary to enable us to express such opinions. 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
or add emphasis -of -matter paragraphs. If our opinion on the financial statements is other than unmodified, we will
discuss the reasons with you in advance. If, for any reason, we are unable to complete the audit or are unable to form
or have not formed an opinion, we may decline to express an opinion or to issue a report as a result of this
engagement.
We will also provide a report (that does not Include an opinion) on internal control related to the financial statements
could have a material effect on the financial statements as required by Govemment Auditing Standards. The report
on internal control and compliance will include a paragraph that states that the purpose of the report is solely to
describe the scope of testing of internal control over financial reporting and compliance, and the result of that testing,
and not to provide an opinion on the effectiveness of internal control over financial reporting or on compliance, and
that the report is an integral part of an audit performed in accordance with Government Auditing Standards in
considering internal control over financial reporting and compliance. The paragraph will also state that the report is
not suitable for any other purpose. if during our audit we become aware that the District is subject to an audit
requirement that is not encompassed in the terms of this engagement, we will communicate to management and
those charged with governance that an audit in accordance with U.S. generally accepted auditing standards and the
standards for financial audits contained in Government Auditing Standards may not satisfy the relevant legal,
regulatory, or contractual requirements.
Heritage Greens Community Development District Page 2
Management Responsibilities
Management is responsible for the basic financial statements and all accompanying information as well as all
representations contained therein. As part of the audit, we will assist with preparation of your financial statements and
related notes. You will be required to acknowledge in the written representation letter our assistance with the
preparation of the financial statements and that you have reviewed and approved the financial statements and related
notes prior to their issuance and have accepted responsibility for them. You agree to assume all management
responsibilities for any nonaudit services we provide; oversee the services by designating an individual, preferably
from senior management, who possesses suitable skill, knowledge, or experience; evaluate the adequacy and results
of the services; and accept responsibility for them.
Management is responsible for establishing and maintaining effective internal controls, including evaluating and
monitoring ongoing activities, to help ensure that appropriate goals and objectives are met; for the selection and
application of accounting principles; and for the preparation and fair presentation of the financial statements in
conformity with U.S. generally accepted accounting principles.
Management is also responsible for making all financial records and related information available to us and for
ensuring that management is reliable and financial information is reliable and properly recorded. You are also
responsible for providing us with (1) access to all information of which you are aware that is relevant to the
preparation and fair presentation of the financial statements, (2) additional information that we may request for the
purpose of the audit, and (3) unrestricted access to persons within the government from whom we determine it
necessary to obtain audit evidence.
Your responsibilities include adjusting the financial statements to correct material misstatements and for confirming to
us in the written representation letter that 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. As part of our engagement, we may propose standard,
adjusting, or correcting journal entries to your financial statements. You are responsible for reviewing the entries and
understanding the nature of any proposed entries and the impact they have on the financial statements.
You are responsible for the design and implementation of programs and controls to prevent and detect fraud, and for
informing us about all known or suspected fraud affecting the government involving (1) management, (2) employees
who have significant roles in internal control, and (3) others where the fraud could have a material effect on the
financial statements. Your responsibilities include informing us of your knowledge of any allegations of fraud or
suspected fraud affecting the government received in communications from employees, former employees, grantors,
regulators, or others. In addition, you are responsible for identifying and ensuring that the entity complies with
applicable laws, regulations, contracts, agreements, and grants for taking timely and appropriate steps to remedy
any fraud, violations of contracts or grant agreements, or abuse that we may report.
Management is responsible for establishing and maintaining a process for tracking the status of audit findings and
recommendations. Management is also responsible for identifying for us previous financial audits, attestation
engagements, performance audits or other studies related to the objectives discussed in the Audit Objectives section
of this letter. This responsibility includes relaying to us corrective actions taken to address significant findings and
recommendations resulting from those audits, attestation engagements, performance audits, or other studies. You
are also responsible for providing management's views on our current findings, conclusions, and recommendations,
as well as your planned corrective actions, for the report, and the timing and format for providing that information.
With regard to using the audit's report, you understand that you must obtain our prior written consent to reproduce or
use our report in bond offering official statements or other documents.
With regard to the electronic dissemination of audited financial statements, including financial statements published
electronically on your website, you understand that electronic sites are a means to distribute information and,
therefore, we are not required to read the information contained in these sites or to consider the consistency of other
information in the electronic site with the original document.
Audit Procedures — General
An audit includes examining, on a test basis, evidence supporting the amounts and disclosures in the financial
statements; therefore, our audit will involve judgment about the number of transactions to be examined and the areas
to be tested. 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. We will plan and perform the audit to obtain reasonable rather than absolute
assurance about whether the financial statements are free of material misstatement, whether from (1) errors, (2)
fraudulent financial reporting, (3) misappropriation of assets, or (4) violations of laws or governmental regulations that
are attribute
Heritage Greens Community Development District Page 3
able to the entity or to ads by management or employees acting on behalf of the entity. Because the determination of
abuse is subjective, Government Auditing Standards do not expect auditors to provide reasonable assurance of
detecting abuse.
Because of the inherent limitations of an audit, combined with the inherent limitations of internal control, and because
we will not perform a detailed examination of all transactions, there is a risk that material misstatements may exist
and not be detected by us, even though the audit is property planned and performed in accordance with U.S.
generally accepted auditing standards and Government Auditing Standards. In addition, an audit is not designed to
detect immaterial misstatements or violations of laws or governmental regulations that do not have a direct and
material effect on the financial statements. Our responsibility as auditors is limited to the period covered by our audit
and does not extend to later periods for which we are not engaged as auditors.
Our procedures will include tests of documentary evidence supporting the transactions recorded in the accounts, and
may include tests of the physical existence of inventories, and direct confirmation of receivables and certain other
assets and liabilities by correspondence with selected individuals, funding sources, creditors, and financial
institutions. We will request written representations from your attorneys as part of the engagement, and they may bill
you for responding to this inquiry. At the conclusion of our audit, we will also require certain written representations
from you about the financial statements and related matters.
Audit Procedures — Internal Controls
Our audit will include obtaining an understanding of the District and its environment, Including Internal control,
sufficient to assess the risks of material misstatement of the financial statements and to design the nature, timing,
and extent of further audit procedures. Tests of controls may be performed to test the effectiveness of certain
controls that we consider relevant to preventing and detecting errors and fraud that are material to the financial
statements and to preventing and detecting misstatements resulting from illegal acts and other noncompliance
matters that have a direct and material effect on the financial statements. Our tests, if performed, will be less in scope
than would be necessary to render an opinion on internal control and, accordingly, no opinion will be expressed in our
report on internal control issued pursuant to Government Auditing Standards.
An audit is not designed to provide assurance on internal control or to Identify significant deficiencies or material
weaknesses. However, during the audit, we will communicate to management and those charged with governance
internal control related matters that are required to be communicated under AICPA professional standards and
Government Auditing Standards.
Audit Procedures — Compliance
As part of obtaining reasonable assurance about whether the financial statements are free of material misstatement,
we will perform tests of the District's compliance with the provisions of applicable laws, regulations, contracts,
agreements, and grants, if applicable. However, the objective of our audit will not be to provide an opinion on overall
compliance and we will not express such an opinion in our report on compliance issued pursuant to Government
Auditing Standards.
Audit Administration, Fees, and Other
We understand that your employees will prepare all confirmations we request and will locate any documents selected
by us for testing.
The audit documentation for this engagement is the property of Grau & Associates and constitutes confidential
information. However, pursuant to authority given by law or regulation, we may be requested to make certain audit
documentation available to a cognizant or oversight agency for audit or its designee, a federal agency providing direct
or indirect funding, or the U.S. Government Accountability Office for purposes of a quality review of the audit, to
resolve audit findings, or to carry out oversight responsibilities. We will notify you of any such request. If requested,
access to such audit documentation will be provided under the supervision of Grau & Associates personnel.
Furthermore, upon request, we may provide copies of selected audit documentation to the aforementioned parties.
These parties may intend, or decide, to distribute the copies or information contained therein to others, including
other governmental agencies. Notwithstanding the foregoing, the parties acknowledge that various documents
reviewed or produced during the conduct of the audit may be public records under Florida law. The District agrees to
notify Grau & Associates of any public record request it receives that involves audit documentation.
Our fee for these services will not exceed $3,200 for the September 30, 2013 audit. The fee for each annual renewal
will be agreed upon separately.
The audit documentation for this engagement will be retained for a minimum of five years after the report release
date. If we are aware that a federal awarding agency or auditee is contesting an audit finding, we will contact the
party(ies) contesting the audit finding for guidance prior to destroying the audit documentation.
Our Invoices for these fees will be rendered each month as work progresses and are payable on presentation.
Invoices will be submitted in sufficient detail to demonstrate compliance with the terms of this agreement. In
April 16, 2013
Ms Rosemary Hodza
Heritage Greens CDD
Severn -Trent Services
210 N. Univeristy Drive
Coral Springs, FL 33071
Dear Ms Hodza,
JENNIFER J. EDWARDS
SUPERVISOR OF ELECTIONS
In compliance with Florida Statute 190.06, this notice is to inform you that the official
records of the Collier Count Supervisor of Elections show the number of registered
electors residing in Heritage Greens CDD upon April 15' 2013 was 638 .
Should you have questions regarding election services for the district please feel
free to contact me.
Sincerely,
Va§pe n r 3
Qualifying Officer
Collier County Supervisor of Elections
(239) 252 -8501 APR 2 9 2013
DaveCarpenter@colliergov.net
.. h Onrw ill
Rev Dr Martin Luther King Jr Building • Collier Government Complex • 3295 Tamiami Trl E i��
CF
Naples FL 34112 -5758 "t`ro'"
Telephone: 239/252 -8450 • Fax: 239/774 -9468
Heritage Greens
Community Development District
Financial Report
June 30, 2013
Prepared by
HERITAGE GREENS
Community Development District
Table of Contents
FINANCIAL STATEMENTS
Balance Sheet ........................... ............................... Page 1
Statement of Revenues, Expenditures and Changes in Fund Balances
General Fund
SUPPORTING SCHEDULES
Non -Ad Valorem Special Assessments
Cash & Investment Report
SunTrust Bank Reconciliation
Check Register
...................... ............................... Page 2 - 3
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HERITAGE GREENS
Community Development District
Financial Statements
(Unaudited)
June 30, 2013
Heritage Greens
Community Development District
Balance Sheet
June 30, 2013
GENERAL
ACCOUNT DESCRIPTION FUND
ASSETS
Governmental Fund
Cash In Bank
$ 28,916
Investments:
Money Market Account
175,874
SBA Account
387
SBA Account - Restricted
240
TOTAL ASSETS
$ 205,417
LIABILITIES
Accounts Payable $ 3,655
Accrued Expenses 1,682
TOTAL LIABILITIES 5,337
FUND BALANCES
Assigned b.-
Operating Reserve
30,000
Irrigation System Reserves
7,500
Drainage Reserves
6,000
Wall Painting Reserves
6,000
Wall Replacement Reserves
12,786
Fountain Reserves
5,500
Signs Reserves
1,000
Roads & Sidewalks Reserves
16,201
Unessfgned.•
115,093
ITOTAL FUND BALANCES
$ 200,080
TOTAL LIABILITIES &
FUND BALANCES
$ 205,417
Prepared by.
Report Date: 7012013 8avern Trent Management 3mvicea Page 1
HERITAGE GREENS Genera! Fund
Community Development District
Statement of Revenues, Expenditures and Changes in Fund Balances
For the Period Ending June 30, 2013
TOTAL REVENUES
ANNUAL
209,488
211,072
1,584
3,078
ADOPTED
YEAR TO DATEYEAR TO DATE
VARIANCE (S)
JUNE -13
ACCOUNT DESCRIPTION
BUDGET
BUDGET
ACTUAL
FAV(UNFAV)
ACTUAL
REVENUES
Administrative
Interest - Investments
$ 400
$ 300
$ 371
$ 71
$ 55
Special Assmnts- Tax Collector
217,904
217,904
217,904
-
2,694
Special Assmnts- Discounts
(8,716)
(8,716)
(7,883)
833
87
Gate Bar Code /Remotes
-
-
680
680
40
TOTAL REVENUES
209,588
209,488
211,072
1,584
3,078
EXPENDITURES
Administrative
P/R -Board of Supervisors
-
-
1,200
(1,200)
-
FICA Taxes
-
-
92
(92)
-
ProfServ- Engineering
750
563
714
(151)
-
ProfServ-Legal Services
3,500
2,628
921
1,707
220
ProfServ-Mgmt Consulting Sery
35,895
26,922
26,921
1
2,991
ProfServ- Property Appraiser
3,269
3,269
3,269
-
-
ProfServ- Special Assessment
5,463
5,463
5,463
-
-
ProfServ-Web Site Development
650
1 650
619
31
-
Auditing Services
3,200
3,200
3,200
-
Communication - Telephone
50
38
1
37
-
Postage and Freight
500
378
604
(226)
73
Insurance - General Liability
7,000
7,000
7,615
(615)
-
Printing and Binding
1,500
1,125
625
500
79
Legal Advertising
1,200
900
182
718
-
Misc -Bank Charges
500
378
432
(54)
44
Misc - Assessmnt Collection Cost
4,358
4,358
4,200
158
60
Office Supplies
300
225
18
207
-
Annual District Filing Fee
175
175
175
-
-
Total Administrative
68,310
57,272
56,251
1,021
3,467
Public Safety
Contracts- Security Services
48,000
36,000
35,044
956
4,205
Contracts -HVAC
350
261
-
261
-
Contracts - Sheriff
3,000
2,250
1,700
550
255
Communication - Telephone
1,500
1,125
922
203
102
Electricity - Entrance
2,200
1,650
1,365
265
132
Utility - Water & Sewer
900
675
4B8
187
51
Report Date: 7/1 /2013 Prepared by:
Severn Trent Management Services Page 2
HERITAGE GREENS
General Fund
Community Development District
Statement of Revenues, Expenditures and Changes In Fund Balances
For the Period Ending
June 30, 2013
ANNUAL
ADOPTED
YEAR TO DATEYEAR TO DATE
VARIANCE (S)
JUNE -13
ACCOUNT DESCRIPTION
BUDGET
BUDGET
ACTUAL
FAV(UNFAV)
ACTUAL
Lease - Carts
1,500
1,500
1,500
-
750
R &M -Gate
4,352
3,264
328
2,936
-
R &M- Gatehouse
1,500
1,125
203
922
-
Misc- Contingency
-
-
631
(631)
-
Op Supplies - Transmitters
-
-
589
(589)
-
Op Supplies - Gatehouse
250
189
472
(283)
-
Cap Outlay - Equipment
6,726
5,044
-
5,044
-
Total Public Safety
70,278
53,083
43,242
9,841
5,495
Landscape
Contracts- Landscape
18,000
13,500
12,250
1,250
1,255
Contracts- Preserve Management
2,000
2,000
1,760
240
880
Electricity - Irrigation
2,000
1,503
1,457
46
150
R &M- Renewal and Replacement
1,500
1,125
-
1,125
-
R&M- Canals
2,600
1,300
1,295
5
-
R&M- Fountain
900
675
2,322
(1,647)
592
R &M- Grounds
8,500
6,375
45
6,330
-
R &M- Irrigation
2,500
1,875
220
1,655
120
R &M- Preserves
500
375
-
375
-
Misc - Special Projects
4,000
3,000
5,544
(2,544)
-
Totai Landscape
42,500
31,728
24,893
6,835
2,997
Road and Street Facilities
Electricity - Streetlighting
11,000
8,250
7,050
1,200
832
R &M- Drainage
2,500
1,875
11,254
(9,379)
-
R &M -Roads & Alleyways
2,000
1,503
360
1,143
-
R &M- Sidewalks
1,750
1,314
-
1,314
Traffic Signage Rehabilitation
1,250
938
938
Reserve - Roadways
10,000
10,000
-
10,000
-
Total Road &Street Facilities
28,500
23,880
18,664
5,216
832
TOTAL EXPENDITURES
209,588
165,963
143,050
22,913
12,791
Net change in fund balance
$ -
$ 43,525
$ 68,022
$ 24,497
$ (9,715)
FUND BAL, BEGINNING (OCT 1, 2012)
132,056
132,058
132,058
FUND BALANCE, ENDING
$ 132,058
$ 175,583
$ 200,080
Report Date: 7/1/2013 Prepared by:
Severn Trent Management Services Page 3
HERITAGE GREENS
Community Development District
Supporting Schedules
Jame 30, 2013
HERITAGE GREENS
Community Development District
Non -Ad Valorem Special Assessments
Collier County Tax Collector - Monthly Collection Report
For the Fiscal Year ending September 2013
Discount / Gross
Date Net Amount (Penalties) Collection Amount
Received Received Amount Costs Received
Assessments Levied FY 2013 $ 217,904 I
Allocation % 100%
11/07/12
$
1,247.06
$
71.30
$ 25.45
$
1,343.81
11/14/12
$
23,340.07
$
992.40
$ 476.33
$
24,808.80
11/29/12
$
44,346.14
$
1,885.56
$ 905.02
$
47,136.72
12113/12
$
109,729.78
$
4,632.20
$ 2,239.38
$
116,601.36
01/04/13
$
4,520.17
$
142.60
$ 92.25
$
4,755.02
01/31/13
$
10,071.56
$
266.64
$ 205.54
$
10,543.74
03/06/13
$
1,203.49
$
12.39
$ 24.56
$
1,240.44
04/10/13
$
2,427.21
$
4.13
$ 49.54
$
2,480.88
04/30/13
$
6,013.31
$
(37.20)
$ 122.72
$
6,098.83
06/04/13
$
417.36
$
(12.40)
$ 8.52
$
413.48
06/21/13
$
2,504.17
$
(74.40)
$ 51.11
$
2,480.88
TOTAL
$
205,820
$
7,883
$ 4,200
$
217,904
% Collected
100.00%
TOTAL OUTSTANDING $ 0
Report Date: 7/1/2013
Page 4
HERITAGE GREENS All Funds
Community Development District
Cash and Investment Report
June 30, 2013
General Fund
Maturity
)ftw
Balance
Account Name
Checking Account - Operating
Bank Name
SunTrust Bank
Checking Account - Operating
Bank United
Operating Acct
SBA
Operating Acct (Restricted)
SBA
Money Market Account
Bank United
Investment Tvoe
Maturity
)ftw
Balance
n/a
Na
0.10%
$27,916
n/a
n/a
0.00%
$1,000
n/a
n/a
0.20%
$387
n/a
n/a
0.00%
$240
Business MMA
n/a
0.35%
$175,874
Total
$205,417
Report Date: 7/1/2013 Prepared By:
Sevem Trent Management Services Page 5
Heritage Greens CDD
Bank Reconciliation
Bank Account No. 9920
Statement No. 06.13
Statement Date 06/30/13
OIL Balance (S) 27,915.57
OIL Balance 27,915.57
Positive Adjustments 0.00
Subtotal 27,915.57
Negative Adjustments 0.00
Ending OIL Balance 27,915.57
Difference 0.00
Postina
Date Document Type Document No. Description
Checks
Statement Balance
28,271.30
Outstanding Deposits
0.00
Subtotal
28,271.30
Outstanding Checks
355.73
Total Differences
0.00
Ending Balance 27,915.57
0528113
Payment
2655
SEVERN TRENT ENVIRONMENTAL SERVICES
0529113
Payment
2656
FEDEX
06/04113
Payment
2658
AQUATIC SYSTEMS
06/04/13
Payment
2659
CENTURY LINK
06/04/13
Payment
2660
FPL
06/04/13
Payment
2661
KENT OF NAPLES
06/04/13
Payment
2662
PJM LAWN SERVICE
D6 04113
Payment
2663
RAYMENT POOLS LLC
06/04/13
Payment
2664
UPLANDS LLC
06/13/13
Payment
2665
CALFLAND TRADERS INC
06/13/13
Payment
2666
COLLIER COUNTY SHERIFFS OFFICE
06/13113
Payment
2667
FEDEX
06/13/13
Payment
2668
VERTEX WATER FEATURES
0621/13
Payment
2669
COLLIER COUNTY UTILITY BILLING
0621113
Payment
2670
KENT OF NAPLES
0621113
Payment
2671
SEVERN TRENT ENVIRONMENTAL SERVICES
0626113
Payment
2675
KENT OF NAPLES
TotalChecks
.......................
2,919.33
...............................
Deposits
06/04/13
ACH CREDIT
COLLIER CTY:ASSMNTS RCVD THRU 5/23/13
06/20/13
ACH DEBIT
SUNTRUST MONTHLY ANALYSIS FEE -MAY 2013
06121/13
ACH CREDIT
COLLIER CTY:TAX CERT SALE THRU 6/4/13
05121113
DEP00056
Clicker Sales
06/30113
ACH CREDIT
SUNTRUST INTEREST INCOMEJUNE 2013
Total Deposits . .. ....... .. .... ... ......... ... .......... ... . ..... .. .
3,599.30
3,599.30
0.00
8.31
8.31
0.00
150.00
150.00
0.00
102.26
102.26
0.00
1,035.79
1,035.79
0.00
958.00
958.00
0.00
1,479.95
1,479.95
0.00
75.00
75.00
0.00
880.00
880.00
0.00
750.00
750.00
0.00
127.50
127.50
0.00
16.62
16.62
0.00
167.02
167.02
0.00
50.78
50.78
0.00
892.00
892.00
0.00
3,117.93
3,117.93
0.00
892.00
892.00
0.00
14,302.46
14,302.46
0.00
417.36
417.36
0.00
-44.07
-44.07
0.00
2,504.17
2,504.17
0100
40.00
40.00
0.00
1.87
1.87
0.00
2,919.33
2,919.33
0.00
Page 6
Heritage Greens CDD
Bank Reconciliation
Pasting
Cleared
Date Document Tvoe
Document No.
DesarIpt10n
Amount
Amoun
Difference
Outstanding Checks
06!26/13 Payment
2672
COLEMAN, YOVANOVICH
220.00
0.00
220.00
06!26713 Payment
2673
COLLIER COUNTY SHERIFF'S OFFICE
127.50
0.00
127.50
06/26/13 Payment
2674
FEDEX
823
0.00
8.23
Total Outstanding Checks ... ... .... .... ... . .. .. . .. ... . .. ... ...... . . . ... . 355.73
Page 7
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