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FY14 Proposed BudgetHERITAGE GREENS Community Development District Annual Operating Budget Fiscal Year 2014 Version 1 - Proposed Budget: (Printed on 4(15!2013 11am) Prepared by: HERITAGE GREENS Community Development District Summary of Revenues, Expenditures and Changes in Fund Balances Fiscal Year 2014 Proposed Budget General Fund ADOPTED ACTUAL PROJECTED TOTAL ANNUAL ACTUAL BUDGET THRU APR- PROJECTED BUDGET ACCOUNT DESCRIPTION FY 2012 FY 2013 MAR -2013 SEP -2013 FY 2013 FY 2014 REVENUES 300 800 1,200 2,000 2,400 Interest - Investments $ 461 $ 400 $ 192 $ 192 $ 384 $ 400 Special Assmnts- Tax Collector 217,904 217,904 206,430 11,474 217,904 226,905 Special Assmnts- Discounts (7,886) (8,716) (8,003) - (8,003) (9,076) Gate Bar Code /Remotes 800 - 360 - 360 35,895 TOTAL REVENUES 211,279 209,588 198,979 11,666 210,645 218,229 EXPENDITURES Administrative P/R -Board of Supervisors FICA Taxes ProfSery - Engineering ProfServ-Legal Services ProfServ-Mgmt Consulting Sery ProfServ- Property Appraiser ProfSery - Special Assessment ProfSery -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 61 300 800 1,200 2,000 2,400 - - 61 92 153 184 1,695 750 714 714 1,428 750 1,348 3,500 523 523 1,046 3,500 34,850 35,895 17,948 17,948 35,896 35,895 2,747 3,269 3,269 - 3,269 3,269 5,463 5,463 5,463 - 5,463 5,463 119 650 119 119 238 650 3,200 3,200 3,200 1,500 3,200 3,200 5 50 - 10 10 50 637 500 408 408 816 850 6,023 7,000 7,615 - 7,615 8,757 841 1,500 455 455 910 1,500 2,522 1,200 182 2,225 2,407 2,500 551 500 281 281 562 575 2,602 4,358 3,969 389 4,358 4,358 42 - - - 61 300 6 6 12 75 175 175 175 - 175 175 62,881 68,310 45,188 24,370 69,558 74,151 Public Safety Contracts - Security Services 46,735 48,000 23,637 24,084 47,721 48,000 Contracts -HVAC - 350 - - 35U Contracts - Sheriff 1,020 3,000 1,318 1,318 2,636 3,000 Communication - Telephone 1,178 1,500 615 614 1,229 1,500 Electricity - Entrance 1,901 2,200 955 955 1,910 2,200 Utility - Water & Sewer 622 900 336 305 641 900 Lease - Carts 1,500 1,500 750 750 1,500 1,500 R &M -Gate 1,173 4,352 158 158 316 4,352 Annual Operating Budget Fiscal Year 2014 HERITAGE GREENS Community Development District General Fund Summary of Revenues, Expenditures and Changes in Fund Balances Fiscal Year 2014 Proposed Budget ADOPTED ACTUAL PROJECTED TOTAL ANNUAL ACTUAL BUDGET THRU APR- PROJECTED BUDGET ACCOUNT DESCRIPTION FY 2012 FY 2013 MAR -2013 SEP -2013 FY 2013 FY 2014 R &M- Gatehouse 999 1,500 203 203 406 1,500 OpSupplies - Transmitters - - 589 589 1,178 1,200 Op Supplies - Gatehouse 167 250 398 398 796 250 Cap Outlay - Equipment 788 6,726 - - - 6,726 Total Public Safety 56,083 70,278 28,959 29,374 58,333 71,478 Landscape 756 1,250 1,250 Contracts- Landscape 15,060 18,000 8,485 7,530 16,015 18,000 Contracts- Preserve Management 1,760 2,000 880 880 1,760 2,000 Electricity - Irrigation 2,023 2,000 1,081 1,081 2,162 2,200 R &M- Renewal and Replacement - 1,500 - 182,341 - 1,500 R &M- Canals 2,590 2,600 - 2,600 R &M- Fountain 2,427 900 1,380 1,150 2,530 2,300 R &M- Grounds 3,960 8,500 45 45 90 8,500 R &M- Irrigation 972 2,500 - - - 2,500 R &M- Preserves - 500 - - - 500 Misc - Special Projects 6,465 4,000 5,419 5,419 10,838 4,000 Total Landscape 35,257 42,500 17,290 16,105 33,395 44,100 Road and Street Facilities Over (under) expenditures 43,246 91,387 (63,083) Electricity - Streetlighting 8,581 11,000 4,541 4,541 9,082 11,000 R &M- Drainage - 2,500 11,254 - 11,254 2,500 R &M -Roads & Alleyways 2,975 2,000 360 360 720 2,000 R &M- Sidewalks 1,500 1,750 - - - 1,750 Traffic Signage Rehabilitation 756 1,250 1,250 Reserve - Roadways - 10,000 - - 10,000 Total Road and Street Facilities 13,812 28,500 16,155 4,901 21,056 28,500 TOTAL EXPENDITURES 168,033 209,588 107,592 74,749 182,341 218,2291 Excess (deficiency) of revenues Over (under) expenditures 43,246 91,387 (63,083) 28,304 Net change in fund balance 43,246 91,387 (63,083) 28,304 - FUND BALANCE, BEGINNING 88,812 132,058 132,058 - 132,058 160,362 FUND BALANCE, ENDING $ 132,058 $ 132,058 $ 223,445 $ (63,083) $ 160,362 $ 160,362 Annual Operating Budget Fiscal Year 2014 HERITAGE GREENS Community Development District Exhibit "A" Allocation of Fund Balances AVAILABLE FUNDS Genera! Fund Amount Beginning Fund Balance - Fiscal Year 2014 $ 160,362 Net Change in Fund Balance - Fiscal Year 2014 - Reserves - Fiscal Year 2014 Additions 10,000 Total Funds Available (Estimated) - 9/30/2014 170,362 ALLOCATION OF AVAILABLE FUNDS 16,201 Assigned Fund Balance 10,000 Operating Reserve - First Quarter Operating Capital (1) 52,057 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 10,000 36,201 Subtotal 127,044 Total Allocation of Available Funds 127,044 Total Unassigned (undesignated) Cash $ 43,317 Notes (') The sum of these two figures represents approximately 3 months of operating expenditures Annual Operating Budget Fiscal Year 2014 >lsl. C CInfi �f;� HERITAGE GREENS Community Development District Annual Operating Budget Fiscal Year 2014 Version 1 - Proposed Budget: (Printed on 4/10/2013 8am) Prepared by: HERITAGE GREENS Community Development District General Fund Summary of Revenues, Expenditures and Changes in Fund Balances Fiscal Year 2014 Proposed Budget ADOPTED ACTUAL PROJECTED TOTAL ANNUAL ACTUAL BUDGET THRU APR- PROJECTED BUDGET ACCOUNT DESCRIPTION FY 2012 FY 2013 MAR -2013 SEP -2013 FY 2013 FY 2014 REVENUES _ 800 1,200 2,000 2,400 Interest - Investments $ 461 $ 400 $ 192 $ 192 $ 384 $ 400 Special Assmnts- Tax Collector 217,904 217,904 206,430 11,474 217,904 217,905 Special Assmnts- Discounts (7,886) (8,716) (8,003) - (8,003) (8,716) Gate Bar Code /Remotes 800 - 360 - 360 1,200 TOTAL REVENUES 211,279 209,588 198,979 11,666 210,645 210,789 EXPENDITURES Administrative P/R -Board of Supervisors FICA Taxes ProfServ- Engineering ProfServ-Legal Services ProfServ-Mgmt Consulting Sery ProfServ- Property Appraiser ProfServ- 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 _ 800 1,200 2,000 2,400 - - 61 92 153 184 1,695 750 714 714 1,428 1,200 1,348 3,500 523 523 1,046 2,000 34,850 35,895 17,948 17,948 35,896 36,973 2,747 3,269 3,269 - 3,269 3,269 5,463 5,463 5,463 - 5,463 5,463 119 650 119 119 238 650 3,200 3,200 3,200 - 3,200 3,200 5 50 - 10 10 50 637 500 408 408 816 850 6,023 7,000 7,615 - 7,615 8,757 841 1,500 455 455 910 1,500 2,522 1,200 182 2,225 2,407 2,500 551 500 281 281 562 575 2,602 4,358 3,969 389 4,358 4,358 42 - - - - 61 300 6 6 12 75 175 175 175 - 175 175 62,881 68,310 45,188 24,370 69,558 74,179 Public Safety Contracts- Security Services 46,735 48,000 23,637 24,084 47,721 48,000 Contracts -HVAC - 350 - - - 350 Contracts - Sheriff 1,020 3,000 1,318 1,318 2,636 3,000 Communication - Telephone 1,178 1,500 615 614 1,229 1,500 Electricity - Entrance 1,901 2,200 955 955 1,910 2,200 utility - Water & Sewer 622 900 336 305 641 900 Lease - Carts 1,500 1,500 750 750 1,500 1,500 R &M -Gate 1,173 4,352 158 158 316 2,000 Annual Operating Budget Fiscal Year 2014 HERITAGE GREENS Community Development District General Fund Summary of Revenues, Expenditures and Changes in Fund Balances Fiscal Year 2014 Proposed Budget ADOPTED ACTUAL PROJECTED TOTAL ANNUAL ACTUAL BUDGET THRU APR- PROJECTED BUDGET ACCOUNT DESCRIPTION FY 2012 FY 2013 MAR -2013 SEP -2013 FY 2013 FY 2014 R &M- Gatehouse 999 1,500 203 203 406 1,500 OpSupplies - Transmitters - - 589 589 1,178 1,200 Op Supplies - Gatehouse 167 250 398 398 796 800 Cap Outlay - Equipment 788 6,726 360 - - 6,200 Total Public Safety 56,083 70,278 28,959 29,374 58,333 69,150 Landscape 756 1,250 - 1,260 Contracts - Landscape 15,060 18,000 8,485 7,530 16,015 18,000 Contracts- Preserve Management 1,760 2,000 880 880 1,750 2,000 Electricity - Irrigation 2,023 2,000 1,081 1,081 2,162 2,200 R &M- Renewal and Replacement - 1,500 - - - 1,000 R &M- Canals 2,590 2,600 - - - 2,600 R &M- Fountain 2,427 900 1,380 1,150 2,530 2,300 R &M- Grounds 3,960 8,500 45 45 90 4,000 R &M- Irrigation 972 2,500 - - - 1,500 R &M- Preserves - 500 - - - 100 Misc - Special Projects 6,465 4,000 5,419 5,419 10,838 7,000 Total Landscape 35,257 42,500 17,290 16,105 33,395 40,700 Road and Street Facilities Over(under)expenditures 43,246 91,387 (63,083) Electricity - Streetlighting 8,581 11,000 4,541 4,541 9,082 11,000 R &M- Drainage 132,058 160,362 2,500 11,254 - 11,254 2,500 R &M -Roads & Alleyways 2,975 2,000 360 360 720 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 16,155 4,901 21,056 26,760 TOTAL EXPENDITURES 168,033 209,588 107,592 74,749 182,341 210,789 Excess (deficiency) of revenues Over(under)expenditures 43,246 91,387 (63,083) 28,304 Net change in fund balance 43,246 91,387 (63,083) 28,304 FUND BALANCE, BEGINNING 88,812 132,058 132,058 - 132,058 160,362 FUND BALANCE, ENDING $ 132,058 $ 132,058 $ 223,445 $ (63,083) $ 160,362 $160,362 Annual Operating Budget Fiscal Year 2014 HERITAGE GREENS Community Development District Exhibit "A" Allocation of Fund Balances AVAILABLE FUNDS General Fund Amount Beginning Fund Balance - Fiscal Year 2014 $ 160,362 Net Change in Fund Balance - Fiscal Year 2014 Reserves - Fiscal Year 2014 Additions #REF! Total Funds Available (Estimated) - 9130/2014 #REF! ALLOCATION OF AVAILABLE FUNDS Nonspendable Fund Balance Prepaid Items Deposits - Inventories Subtotal Restricted Fund Balance Debt Service - Series XXXX Subtotal - Committed Fund Balance Capital Project - Series XXXX Subtotal Assigned Fund Balance k Operating Reserve - First Quarter Operating Capital 19,073 Operating Reserve - First Quarter Operating Capital VARIANCE #REF! Reserves - Roadways (FYI 1) 145,000 Reserves - Roadways (FY12) 23,375 Reserves - Bulkheads (FYI 1) 40,000 Reserves - Bulkheads (FY12) 38,245 Reserves - Bridges (FYI 1) 9,477 Reserves - Bridges (FY12) 23,703 Reserves - Lakes (FYI 1) 14,627 Reserves - Lakes (FY12) 36,833 Reserves - Roadways (FY13 Projected) 25,223 Reserves - Bulkheads (FY13 Projected) 47,000 Reserves - Bridges (FY13 Projected) 25,000 Reserves - Lakes (FY13 Projected) 19,000 Reserves - Roadways (FY14 Proposed) #REF! Reserves - Bulkheads (FY14 Proposed) #REF! Annual Operating Budget Fiscal Year 2014 HERITAGE GREENS Community Development District General Fund Reserves - Bridges (FY14 Proposed) Reserves - Lakes (FYI 4 Proposed) #REF! #REF! Subtotal #REF! Total Allocation of Available Funds #REF! Total Unassigned (undesignated) Cash jFF.: MW N otes ( *) The sum of these two figures represents approximately 3 months of operating expenditures Annual Operating Budget Fiscal Year 2014 HERITAGE GREENS Community Development District Debt Service Funds Exhibit "B" Allocation of Fund Balances Debt Service Debt Service Debt Service Debt Service Series ? Series ? Series ? Series ? AVAILABLE FUNDS Beginning Fund Balance - Fiscal Year 2014 $ $ $ - $ Net Change in Fund Balance - Fiscal Year 2014 Reserves - Fiscal Year 2014 Additions Total Funds Available Estimated - 9/30/2014 - ALLOCATION OF AVAILABLE FUNDS Restricted Fund Balance Interest Payment - November 2011 - Principal Payment - May 2012 - Interest Payment - November 2012 Reserve Account(s) - US Bank - Place Reserve balances here. Place Reserve balances here. Place Reserve balances here. Assigned Fund Balance Place balances here. Total Allocation of Available Funds - - - Total Unassigned Cash $ - $ - S $ Notes Annual Operating Budget Fiscal Year 2014 HERITAGE GREENS Community Development District All Funds Expenditures - w/o Tax collector & Property Appraiser Costs Calculation Worksheet Tax Collector - Collection Costs Fiscal Year 2014 Property Appraiser - Admin Costs (Proposed) Increase /- (Decrease) - Debt Service Debt Service Debt Service Total Expenditures General Series ? Series ? Series ? Revenue 2.0% 0.0% 0.0% 0.0% Special Assessments 108,898 Special Assessments - Developer (For Karen's use only) - Special Assessments - Discounts (4,348) Other Revenue Excess Revenue Total Revenue 104,348 Expenditures Expenditures - w/o Tax collector & Property Appraiser Costs 100,000 Tax Collector - Collection Costs 2,174 Property Appraiser - Admin Costs 2,174 Increase /- (Decrease) - - - Total Expenditures 104,348 Collection % 2.0% 0.0% 0.0% 0.0% Property Appraiser % 2.0% 0.0% 0.0% 0.0% Fixed Collection Costs - - - - Fixed Property Appraiser Costs Excess Revenue Over (Under) Expenditures Other Financing Sources (Uses) Use of Fund t3alarce Operating Transfers- In (Out) Reserves - FY 2014 Budget Other NET CHANGE IN FUND BALANCE Fund Balance, October 1 Fund Balance, Ending Anrival Operating Budget Fiscal Year 2014