The URL can be used to link to this page

08/23/2013 AgendaPort of the Islands Community Improvement District Board of Supervisors Norine Dillon, Chairperson Calvin Teague, District Manager Theodor Bissell, Vice Chairman Daniel Cox, District Counsel Richard Ziko, Assistant Secretary Ronald Benson, District Engineer Dale Lambert, Assistant Secretary Joel Anthony (Tony) Davis, Assistant Secretary Regular Meeting Agenda Friday, August 23, 2013 —10:00 a.m. 1. Call to Order and Roll Call 2. Update by the Fire Chief Regarding Progress of Fire Station 3. Approval of the Minutes of the July 19, 2013 Meeting 4. Public Comment on Agenda Items 5. Public Hearing to Adopt the Budget for Fiscal Year 2014 A. Consideration of Resolution 2013 -4 Adopting the Budget for Fiscal Year 2014 B. Consideration of Resolution 2013 -5 Levying Assessments for Fiscal Year 2014 6. Old Business A. Review of Landscape Maintenance Performance 7. New Business 8. District Manager's Report A. Approval of the July 31, 2013 Financial Statements and Check Register B. Discussion of Maintenance Cap Accounting C. Meeting Schedule for Fiscal Year 2014 9. Field Manager's Report A. Discussion of August 2013 Operations Report B. Discussion of Sidewalk Repairs C. Review of Surplus Equipment Inventory 10. Attorney's Report A. Update on North Hotel Foreclosure Proceedings B. Update on Liquidated Damages from Xlyem Water Solutions USA (ITT Technologies) C. Discussion of Rules of Procedure 11. Engineer's Report A. Update on Lot 45 Drainage Swale Agreement 12. Supervisors' Requests 13. Public Comment Period 14. Adjournment The next meeting is scheduled for Friday, September 20, 2013, at 10:00 a.m. MOM Office: Sever. NO $We.,'.. 5911 C—uy Lakes Drive Fort kfns, Florida 33W5 239- 2457118 heplWdd —rr OrDW Cave Cld>Iwuee 25M Pe—,k L.. Ned., Fk.f& 34114 2394308®35 PORT OF TRE_ ISLANDS .CUMMU141FY IMPROVEl ENT-DISTR CT NOTICE °OF RESCHEDULED PUBLIC HEARING Tel RECEIVE g1 BUC C,01VIMENT ON THi S Ai, ` ' 110POSED FINAL BUDGET; TO coNSIDER � IMPOSITION 01 MAI; TF At CE AN OPERAT- ION SPECIAL�ASSESS- MENTS; ADOPTION OF At A '�E .sI I CNTF 11t'�.L °AND '110V OIN P6 �1'NE #I.E Y, C i E Ti�"1N A.N" EN ORCEMI NT OF THE SAME the 0oard. of peryrsors .of the,'Port of the Wands, ,C* mun1°ty li-nproveman .b stric h� res' Iiedul d..;tl re - �!ublic Wearin froctr Frt�ay, �►,u�er�t 1�, 2t�13 tci`Fridal, August 23, 201 at 10. *,OO a.m. at the Or6id C v6 Clubhouse, located at 2500! Peacock Lan &; Naoles, lor`t,�l t�3�"�"�+ . W Th+ urp" ose cif f; is Henng. is t r' c ive,cpubrllc comment and 'vobjectlens of the Fiscal Year 20.`I4 Pc� p6sed� Firth Budget; rtsi.der �� eds�ptrc�rr< of al Assessment Fell; the im c±sitio,mof speciarl assessments tc�°fur�d �khe pta6s ed Budge upcgn the lards loo -ated ithln the D 5trid; and to provide for the levy, Collectio. and ehfarcementof#h�e,noh -ad valorem assessments. The i��►Ilc i�e��ire _rs Bern :" nd�ed pursuant t+� Cl~�ap�ter`� ,19tt and 197r Florida The tstrrtt may also fcrnd'rario"us facilities thr6ugh t11e oillection Of- %eft,ai r tes, foes acid charges which are =ldentified within the �rrrdget , A copy ofi � pto osdd Final Pudg,et, preliminary Assessrnerrt Roll andlor the agenda for th Hearing may be obtained at the offl *s of the District- M,�,nag�►me,nt Coo hp�n} Severn Trent - ervic:es, located at 59.11 County l.al�es t rry , fgr t��tlyers, Florid 33905, or by contacting the Qis-t0tt I ana ger's office at (2-3-9) 245-711 Burin norrr al bus"Iniess hours. In accur`d nci .wfth se fort 1 .. 1 x Flcarid eutes, tl Proposed Rud. et will be pasted on.the-,0istrict's.web ite.(ht p: /1pj idxoml) least o days before the Budget Public'Hearing dame. The guard will also consider any other .busibes.,s %%rhich -,ma properly coo before it. Th4e Public Hearing is open to the. public and Will be.conducted i a cardance with the prauislc 4-ts of Florida Law for community lrriprovemer Dlstirkts4 The'public Neari ng it *"be continued to a slate, tirrne and location to spedfied on the record at the Flepring, rth," ? may be occasions When +one or more 5upervisars mill partrci pate u3 olephdrre.. in at ordance with the provisions of the Americans with 1346bilitif Act, arty person requ Ling sped l ac�omrggdations ,�t tflis Public He ring *CakAse i a dis 'l lllty or pi-►ysical lirrip�ir•rnent shout contact the i)istrlct Mzfniii er, i r, l l Tea Ue at, (239} 2,x-5-7'118. If you are hearing qr' speech irrnpaired., please vr'it� the larida !1 Iay S rvi a at ($00) 955-8770 for 4iO lh rantadi,nq the District Off' it leash +a (2.) days,tiodr6cid6si to,-the date of i4e Public H wring. Each p►erso r to appeal ari.y, decision made 4 the Board wi* =,a ct,to,an riiatter conside.r6d at the Puk)lic Heap it)g is advised the persen r ar'd ref tl +e proceedings - a.nd- accp,r'dlrtgly ►.,thp pers. q ..nay need, tq,.ensu Ra verba'tirn record of the procee.din , s is made' mncludin4 the 't,estitrrr ny ar evidence upon which such appeal isto Se teased. Calvin Teague District MihagL�r July 30.and August „6,.2Of Not, PORT OF THE ISLANDS Community Improvement District Annual Operating and Debt Service Budget Fiscal Year 2014 Version 5 - Modified Tentative Budget: (Printed on 8/2/2013 at 4pm) Prepared by: PORT OF THE ISLANDS Community Improvement District Table of Contents Page #� OPERATING BUDGE General Fund Summary nf Revenues, Expenditures and Changes in Fund Balances ........ ...... .—..—...... 1'3 Budget mmnotivw ----------------------------'__—__' »o Water and Sewer Fund Summary mf Revenues, Expenditures and Changes in Fund Balances 7'8 Budget NunaVvm -----------------------_----_---_—_ 942 SUPPORTING BUDGET SCHEDULES nV13-uo14 Non-Ad Valorem Assessment Summary ...... —_------....... 1* 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 AUG PROJECTED BUDGET ACCOUNT DESCRIPTION FY 2011 FY 2012 FY 2013 JUL -2013 SEP -2013 FY 2013 FY 2014 REVENUES Interest - Investments $ 6,315 $ 5,018 $ 2,177 $ 1,776 $ 355 $ 2,131 $ 2,090 Net Incr (Door) In FMV4nvest 2,159 3,456 - 1,839 - 1,839 - Interest -Tax Collector 168 34 - 32 32 536 Special Assmnts- Tax Collector 402,233 402,231 435,400 402,231 435,400 435,400 Special Assmnls- Discounts (11,128) (11,204) (17,418) (8,552) (8,552) (17,418) Other Miscellaneous Revenues 3,676 - 4,544 1,575 1,575 ProfServ-Mgmt Consulting Sery TOTAL REVENUES 403,421 399,535 420,161 398,901 355 432,423 4207074 EXPENDITURES Administrative 101,289 98,536 100,000 83,482 16,667 100,129 100,000 P/R -Board of Supervisors 5,700 6,200 7,000 5,800 1,000 6,800 7,000 FICA Taxes 436 474 536 444 77 521 536 ProfServ- Engineering 21,523 22,923 28,000 13,432 2,686 16,118 26,000 ProfServ-Legal Services 30,200 38,472 12,500 22,722 4,544 27,288 12,500 ProfServ-Mgmt Consulting Sery 26,867 27,539 28,365 23,638 4,727 28,365 29,216 ProfServ- 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 1,000 9,243 9,520 Auditing Services 3,750 3,500 3,750 3,500 - 3,500 3,750 Communication - Telephone 22 36 100 14 3 17 100 Postage and Freight 1,129 1,071 1,500 883 177 1,060 1,200 Rental - Meeting Room 325 325 350 250 50 300 350 Insurance - General Liability 7,830 7,690 8,844 8,103 8,103 9,028 Printing and Binding 1,578 1,239 2,000 748 299 1,047 1,300 Legal Advertising 475 631 2,200 135 865 1,000 1,000 Miscellaneous Services 462 890 1,375 466 230 696 1,360 Misc- Assessmnl Collection Cost (3,801) 4,816 8,708 7,874 834 8,708 8,708 Misc -Web Hosting 119 1,000 969 - 989 1,000 Office Supplies 448 261 650 138 28 166 500 Annual District Filing Fee 175 175 175 175 175 175 Total Administrative 105,894 132,066 120,827 105,065 15,520 120,585 119,794 Field Contracts -Mgmt Services 101,289 98,536 100,000 83,482 16,667 100,129 100,000 Contrects-Landscaps 97,639 83,115 79,440 71,372 13,805 85,177 82,830 Electdcity - Streetlighting 13,439 16,615 16,500 15,255 3,051 18,306 19,000 U811ty - irrigation 6,559 12,670 12,600 11,481 2,296 13,777 12,800 R &M- Renewal and Replacement 17,126 12,325 10,000 9,201 799 10,000 30,850 R&M-Irrigation - - - - 1 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 236,052 223,261 294,434 190,771 41,618 232,389 300,280 TOTAL EXPENDITURES 341,946 355,327 415,261 295,839 57,137 362,973 420,074 Excess (deficiency) of revenues Over (under) expenditures 61,475 44,208 4,900 103,065 (56,782) 79,452 Annual Operating and Debt Service Budget Fiscal Year 2014 I 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 AUG PROJECTED BUDGET ACCOUNT DESCRIPTION FY 2011 FY 2012 FY 2013 JUL -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 FUND BALANCE, BEGINNING FUND BALANCE, ENDING 61,475 44,208 4,900 103,085 (56,782) 79,452 1,100,673 1,162,148 1,206,356 1,206,356 1,206,356 1,285,808 $1,18 $1.206,356 $11211,256 S 1,309,421 $ (56,782) i 1,285,808 S 1 285 Annual Operating and Debt Service Budget 2 Fiscal Year 2014 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 4% of the anticipated Non -Ad Valorem assessments. EXPENDITURES Administrative P/R -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. 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. Annual Operating and Debt Service Budget Fiscal Year 2014 PORT OF THE ISLANDS Community Improvement District Genera! Fund Budget Narrative Fiscal Year 2014 EXPENDITURES Administrative (continued) 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. 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 Operating and Debt Service Budget Fiscal Year 2014 4 PORT OF THE ISLANDS Community Improvement District Budget Narrative Fiscal Year 2014 General Fund EXPENDITURES Administrative (continued) Annual District Filing Fee The District is required to pay an annual fee of $175 to the Department of Economic Opportunity Division of Community Development. 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 - Streetiighting 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- Signage 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 Debt Service 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 $ 1,285,808 Net Change in Fund Balance - Fiscal Year 2014 - Reserves - Fiscal Year 2014 Additions Total Funds Available (Estimated) - 9130/2014 1,285,808 ALLOCATION OF AVAILABLE FUNDS Assigned Fund Balance Operating Reserve - First Quarter Operating Capital 105,018 Subtotal 105,018 Total Allocation of Available Funds 105,018' Total Unassigned (undesignated) Cash $ 1,180,790 Notes (1) Represents approximately 3 months of operating expenditures Annual Operating and Debt Service Budget Fiscal Year 2014 6 r i 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 AUG PROJECTED BUDGET ACCOUNT DESCRIPTION FY 2011 FY 2012 FY 2013 JUL -2013 'EP-2'13 FY 2013 FY 2014 OPERATING REVENUES Interest - Investments $ 6,244 $ 2,686 $ 2,838 $ 268 $ 54 $ 322 $ 578 Water Revenue 41,379 41,089 43,000 36,346 7,269 43,615 45,000 Sewer Revenue 58,819 62,574 65,000 57,207 11,441 68.648 70,000 Irrigation Fees 93,629 82,528 100,000 81,212 18,242 97,454 100,000 Meter Fees 26,978 2,500 28,482 23,735 - 28,482 29,338 Net incr (Door) In FMV- Invest 4,021 8,435 17,025 3,424 - 3,424 - SpeciatAssmnts- TaxCollector 1,048,566 1,048,559 1,135,025 1,048,558 3,214 1,135,027 1,135,025 Special Assmnls- Discounts (29,009) (29,206) (45,401) (22,294) - (22,294) (45,401) Other Miscellaneous Revenues 19,379 5,045 3,750 6,295 8,295 3,750 TOTAL OPERATING REVENUES 1,243,028 1,222,210 1,300,462 1,211,016 35,007 1,332 491 1,305 202 OPERATING EXPENSES Personnel and Administration P1R -Board of Supervisors 5,700 8,200 7,000 5,800 1,000 6,800 7,000 FICA Taxes 436 474 536 444 77 521 536 ProfServ- Engineering 37,564 22,923 28,000 13,432 2,686 16,118 26,000 ProfServ-Legal Services 30,200 38,472 12,500 22,722 4,544 27,266 12,500 ProfSery -Mgmt Consulting Sery 26,978 27,652 28,482 23,735 4,747 28,482 29,338 ProfServ- Property Appraiser - 17,025 17,025 17,025 - 17,025 17,025 ProfServ- Special Assessment 7,468 7,655 7,885 7,685 3,214 7,885 8,122 ProfServ- Utlllly Baling 15,155 9,053 - - 1,267 - Auditing Services 3,750 3,500 3,750 3,500 3,500 3,750 Communication - Telephone 21 36 100 14 3 17 100 Postage and Freight 561 696 1,000 583 117 700 1,200 Rental - Meeting Room 325 325 350 250 50 300 350 Insurance - General Liability 7,830 7,690 8,270 7,577 7,577 9,028 Printing and Binding 986 930 1,500 561 224 785 1,300 Legal Advertising 353 670 1,800 98 702 800 1,000 Miscellaneous Services 1,371 2,285 2,050 2,078 416 2,494 2,6D0 Misc-Assessmnt Collection Cost 20,371 12,660 22,701 20,525 2,176 22,701 22,701 Office Supplies 517 305 750 162 32 194 500 Depreciation Expense 308,309 321,266 Total Personnel and Administration 467,895 479,797 141,499 126,391 16,774 143,165 143,047 Water -Sewer Comb Services Contracts -Mgmt Services 304,000 299,592 309,533 258,337 51,589 309,928 309,533 Contracts -Other Services 1,750 1,750 2,000 1,750 - 1,750 1,750 Communication - Teleph - Field 3,867 4,033 4,512 3,977 795 4,772 4,512 Utility - General 79,963 81,516 80,000 67,866 13,573 81,439 63,000 R &M- Irrigation 28,121 38,517 10,000 7,949 2,051 10,000 20,500 R &M -Water Plant 21,415 45,712 10,000 18,755 3,751 22,506 14,000 R &M -Waste Water Plant 46,609 82,093 9,866 16,070 3,214 19,284 45,000 Misc-Bad Debt - 2,079 - 1,267 1,267 - Misc-Licenses & Permits 4,375 5,375 4,500 4,375 4,375 4,500 Cap Outlay- Inigalion - - 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 ADOPTED ACTUAL PROJECTED TOTAL ANNUAL ACTUAL ACTUAL BUDGET THRU AUG PROJECTED BUDGET ACCOUNT DESCRIPTION FY 2011 FY 2012 FY 2013 JUL-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 w 533,592 237,855 771,447 506,795 Debt Service Principal Debt Retirement - 497,303 - - 514,758 Interest Expense 179,380 174,899 158.056 92.200 65,858 156,056 140,601 Totes Debt Service 179,380 174,899 665,359 92,200 55,856 158,056 655,360 TOTAL OPERATING EXPENSES 1,137375 1,215 363 1 277.269 752,183 320,485 1,072,668 1,303,202 Operating income (loss) 105,653 6 8J 47 23,193 458,833 (285,479) 259,823 0 OTHER FINANCING SOURCES (USES) Contribution to (Use 01) Fund Balance TOTAL OTHER SOURCES USES Change in net assets TOTAL NET ASSETS, BEGINNING TOTAL NET ASSETS, ENDING 105,653 6,847 23,193 456,833 (285,479) 259,823 0 7,436,046 7,541,699 7,548,546 7,548,546 7,548,546 7,808,369 $ 7,541,699 $ 7,548,546 $ 7,571,739 $ 8,007,379 S 285,479 5.7 808 369 57,808,369 Annual Operating and Debt Service Budget Fiscal Year 2014 8 PORT OF THE ISLANDS Community improvement District Water and Sewer Fund Budget Narrative Fiscal Year 2014 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 7.65% 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 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 Debt Service Budget Fiscal Year 2014 g 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 and /or 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% 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 Debt Service Budget Fiscal Year 2014 10 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 $4,612 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 Maria 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 Debt Service Budget Fiscal Year 2014 11 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 Debt Service Budget Fiscal Year 2014 12 PORT OF THE ISLANDS Community Improvement District Debt Amortization Series 2010 Bond Period Coupon Debt Annual Debt Ending Principal Rate Interest Service Service 11/1/2013 $70,300.56 $70,301156 5/1/2014 $514,758.49 3.510% $70,300.56 $585,059.05 $655,359.61 1179/2014 $61,266.55 $61,266.55 5/1/2015 $532,826.51 3.510% $61,266.55 $594,093.06 $655,359.61 11/1/2015 $51,915.45 $51,915.45 5/1/2016 $551,528.72 3.510% $51,915.45 $603,444.17 $655,359.62 11/1/2016 $42,236.12 $42,236.12 5/1/2017 $570,887.38 3.510% $42,236.12 $613,123.50 $655,359.62 11/1/2017 $32,217.04 $32,217.04 5/1/2018 $590,925.52 3.510% $32,217.04 $623,142.56 $655,359.60 11/1/2018 $21,846.30 $21,846.30 5/1/2019 $611,667.01 3.510% $21,846.30 $633,513.31 $655,359.61 11/1/2019 $11,111.55 $11,111.55 5/1/2020 $633,136.52 3.510% $11,111.55 $644,248.07 $655,359.62 Total $4,005,730.15 $ 581, 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 Malnt. ERC Allocation MaintlERC ; 400 W/S ERC Allocation W/S Standby i ;1,124 $413 W/S Capital $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 Type 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 d a`r C W �a CL Q� E m V Z N H � a� W > ~ W E - E E 4. U s a us .n w g .E R 1 M M. VW O z 4 a ti N M N N YSD ' � • 8M O O MN✓ NN -M ' O C µ1N NMiVFHM � O O M N sic pf �p .G ¢ NN NM tN M. ry W NM M M NN ' N m MN NYTM MIN r C O m n v. I S? t-N-. a L $� s a us .n w g .E R 1 M M. VW O z 4 RESOLUTION 2013 -4 A RESOLUTION OF THE PORT OF THE ISLANDS COMMUNITY IMPROVEMENT DISTRICT RELATING TO THE ANNUAL APPROPRIATIONS OF THE DISTRICT AND ADOPTING THE BUDGET FOR THE FISCAL YEAR BEGINNING OCTOBER t, 2013, AND ENDING SEPTEMBER 30, 2014; AND REFERENCING THE MAINTENANCE AND BENEFIT SPECIAL ASSESSMENTS TO BE LEVIED BY THE DISTRICT FOR SAID FISCAL YEAR WHEREAS, the District Manager has, prior to the fifteenth (15th) day in June 2013, submitted to the Board of Supervisors (the 'Board ") a Proposed Budget for the next ensuing budget year along with an explanatory and complete financial plan for each fund of the District, pursuant to the provisions of Section 190.008(2)(a), Florida Statutes; and WHEREAS, at least sixty (60) days prior to the adoption of the Proposed Annual Budget and any proposed long -term financial plan or program of the District for future operations (the "Proposed Budget ") the District did file a copy of the Proposed Budget with the general purpose local governing authorities having jurisdiction over the area included in the District pursuant to the provisions of Section 190.008(2)(b), Florida Statutes; and WHEREAS, on May 17, 2013, the Board set August 16, 2013, as the date for a Public Hearing thereon and rescheduled it to August 23, 2013 and caused notice of such Public Hearing to be given by publication pursuant to Section 190.008(2)(a) Florida Statutes; and WHEREAS, Section 190.008(2)(a), Florida Statutes requires that, prior to October 1 of each year, the District Board by passage of the Annual Appropriation Resolution shall adopt a Budget for the ensuing Fiscal Year and appropriate such sums of money as the Board deems necessary, based on the advice and report of its consulting engineer, to defray all expenditures of the District during the ensuing Fiscal Year; and WHEREAS, the District Manager has prepared a Proposed Budget on a Cash Flow Budget basis, whereby the Budget shall project the cash receipts and disbursements anticipated during a given time period, including reserves for contingencies for emergency or other unanticipated expenditures during the Fiscal Year; and WHEREAS, Section 190.021, Florida Statutes provides the Annual Appropriation Resolution shall also fix the Maintenance Special Assessments and Benefit Special Assessments upon each piece of property within the boundaries of the District benefited, specifically and peculiarly, by the maintenance and/or capital :it -oprovement programs of the District, such levy representing the amount of District assessments, necessary 'to provide for payment during the ensuing budget year of all properly authorized expenditures to be incurred by the District, including principal and interest of special revenue, capital improvement and/or benefit assessment bonds, in order for the District to exercise its various general and special powers to implement its single and specialized infrastructure provision purpose; and WHEREAS, the Board of Supervisors of the Port of the Islands Community Improvement District finds and determines the non -ad valorem special assessments it imposes and levies by this Resolution for maintenance on the parcels of property involved will constitute a mechanism by which the property owners lawfully and validly will reimburse the District for those certain special and peculiar benefits the District has determined are received by, and flow to, the parcels of property from the systems, facilities and services being provided, and the special and peculiar benefits are apportioned in a manner which is fair and reasonable in accordance with applicable assessment methodology and related case law; and WHEREAS, the Chair of the Board of Supervisors may designate the District Manager or other person to certify the Non -Ad Valorem Assessment Roll to the Tax Collector in and for Collier County political subdivision on compatible electronic medium tied to the property identification number no later than 15 September 2013 so that the Tax Collector may merge that roll with others into the collection roll from which the November tax notice is to be printed and mailed; and WHEREAS, the proceeds from the collections of these imposed and levied non -ad valorem assessments shall be paid to the Port of the Islands Community Improvement District; and WHEREAS, the Tax Collector, under the direct supervision of the Florida Department of Revenue performs the state work in preparing, mailing out, collecting and enforcing against delinquency the non -ad valorem assessments of the District using the Uniform Collection Methodology for non -ad valorem assessments; and WHEREAS, if the Property Appraiser and the Tax Collector have adopted a different technological procedure for certifying and merging the rolls, that procedure must be worked out and negotiated with Board approval through the auspices of the District Manager before there are any deviations from the provisions of Section 197.3632, Florida Statutes, and Rule 12D -18, Florida Administrative Code. NOW, THEREFORE, BE IT RESOLVED BY THE BOARD OF SUPERVISORS OF THE PORT OF THE ISLANDS COMMUNITY IMPROVEMENT DISTRICT; Section 1. The provisions of the whereas clauses are true and correct and are incorporated herein as dispositive. Section 2. Budget a. The Board of Supervisors has reviewed the District Manager's Proposed Budget, a copy of which is on file with the Office of the District Treasurer and the Office of the Records Administration Department, and is hereby attached to this Resolution, and hereby approves certain amendments thereto, as shown in Section 3 below. b. The District Manager's Proposed Budget, as amended by the Board, is adopted hereby in accordance with the provisions of Section 190.008(2)(a), Florida Statutes and incorporated herein by reference; provided, however, that the comparative figures 2 contained in the Adopted Budget may be revised subsequently as deemed necessary by the District Manager to reflect actual revenues and expenditures for Fiscal Year 2013 and/or revised projections for Fiscal Year 2014. C. The Adopted Budget, as amended, shall be maintained in the Office of the District Treasurer and the Records Administration Department and identified as "The Budget for the Port of the Islands Community Improvement District for the Fiscal Year Ending September 30, 2014, as Adopted by the Board of Supervisors on August 23, 2013." Section 3. Appropriations That there be, and hereby is appropriated out of the revenues of the Port of the Islands Community Improvement District, for the Fiscal Year beginning October 1, 2013, and ending September 30, 2014 the sum of One Million, Seven Hundred Twenty -five Thousand, Two Hundred Seventy -six Dollars ($1,725,276) to be raised by the applicable imposition and levy by the Board of applicable non -ad valorem special assessments and otherwise, which sum is deemed by the Board of Supervisors to be necessary to defray all expenditures of the District during said budget year, to be divided and appropriated in the following fashion: TOTAL GENERAL FUND $ 420,074 ENTERPRISE FUNDS /WATER & SEWER $1,305,202 Total All Funds $1,725,276 Section 4. Supplemental Appropriations The Board may authorize by Resolution supplemental appropriations or revenue changes for any lawful purpose from funds on hand or estimated to be received within the Fiscal Year as follows: a. Board may authorize a transfer of the unexpended balance or portion thereof of any appropriation item. b. Board may authorize an appropriation from the unappropriated balance of any fund. C. Board may increase any revenue or income budget account to reflect receipt of any additional unbudgeted monies and make the corresponding change to appropriations or the unappropriated balance. The District Manager and Treasurer shall have the power within a given fund to authorize the transfer of any unexpended balance of any appropriation item or any portion thereof, provided such transfers do not exceed Ten Thousand Dollars ($10,000) or have the effect of causing more than 10% of the total appropriation of a given program or project to be transferred previously approved transfers included. Such transfer shall not have the effect of causing a more than $10,000 or 10% increase, previously approved transfers included, to the original budget appropriation for the receiving program. Transfers within a program or project may be approved by the applicable Department Director and the District Manager or Treasurer. The District Manager or Treasurer must establish administrative procedures, which require information on the request forms proving that such transfer requests comply with this section. Section 5. Maintenance Special Assessment Levy: Fixed and Referenced and to be Levied by the Board a. The Fiscal Year 2014 maintenance special assessment levy (the "assessment levy ") for the assessment upon all the property within the boundaries of the District based upon the special and peculiar benefit received and further based upon reasonable and fair apportionment of the special benefit, shall be in accordance with the attached Exhibit, which levy represents the arnount of District assessments necessary t o provide for payment during the aforementioned budget year of all properly authorized expenditures to be incurred by the District, including principal and interest of special revenue, capital improvement and /or benefit assessment bonds. Said assessment levy shill be distributed as follows: General Fund O & M $ [See Assessment Levy Resolution 2013 -51 Debt Service Fund $ [See Assessment Levy Resolution 2013 -51 b. The designee of the Chair of the Board of Supervisors of the Port of the Islands Community Improvement District shall be the Manager or the Treasurer of the District designated to certify the Non -Ad Valorem Assessment Roll to the Tax Collector in and for the Collier County political subdivision, in accordance with applicable provisions of State law (Chapters 170, 190 and 197, Florida Statutes) and applicable rules (Rule 12D- 18, Florida Administrative Code) which shall include not only the maintenance special assessment levy, but also the total for the debt service levy, as required by and pursuant to law. Introduced, considered favorably, and adopted this 23`d day of August, 2013. Port of the Islands munity Improve t Iii. 'ct Chairperson At , t: ]f Calvin Teague Secretary 4 RESOLUTION 2013 -5 A RESOLUTION LEVYING AND IMPOSING A NON -AD VALOREM MAINTENANCE SPECIAL ASSESSMENT FOR THE PORT OF THE ISLANDS COMMUNITY IMPROVEMENT DISTRICT FOR FISCAL YEAR 2014 Preamble WHEREAS, certain improvements existing within the Port of the Islands Community Improvement District and certain costs of operation, repairs and maintenance are being incurred; and WHEREAS, the Board of Supervisors of the fort of the Islands Community Improvement District finds the District's total General Fund Operation Assessments, taking into consideration other revenue sources during Fiscal Year 2014, . will amount to $435,400; $1,135,025 in the Water & Sewer Fund; an d WHEREAS, the Board of Supervisors of the Port of the Islands Community Improvement District finds the non -ad valorem special assessments it levies and imposes by this Resolution for maintenance on the parcels of property involved will reimburse the District for certain special and peculiar benefits received by the property flowing from the maintenance of the systems, facilities and services apportioned in a manner which is fair and reasonable, in accordance with the applicable assessment methodology; and WHEREAS, the District Board understands this Resolution levies only the maintenance and benefit assessments for 2014, the Chair of the District, or the designee of the District Manager, shall certify a total Non -Ad Valorem Assessment Roll in a timely manner to the Tax Collector in and for Collier County for collection to include all assessments levied and approved by the District on the property including those for debt service as well as for special maintenance assessments. NOW, THEREFORE, BE IT RESOLVED BY THE BOARD OF SUPERVISORS OF THE PORT OF THE ISLANDS COMMUNITY IMPROVEMENT DISTRICT OF COLLIER COUNTY, FLORIDA; Section 1- All of the whereas clauses are incorporated herein and are dispositive. Section 2. A special assessment for maintenance as provided for in Chapter 190.021(3), Florida Statutes, (hereinafter referred to as assessment) is hereby levied on the lands within the District. Section 3. The collection and enforcement of the aforesaid assessments shall be by the Tax Collector serving as agent of the State of Florida in Collier County and shall be at the same time and in like manner as ad valorem taxes and subject to all ad valorem tax collection and enforcement procedures which attend the use of the official annual tax notice. Section 4. The levy and imposition of the maintenance and benefit special assessments on lands within the District will be combined with the debt service non -ad valorem assessments which were levied and certified as a total amount on the Non -Ad Valorem Assessment Roll to the Collier County Tax Collector by the designee of the Chair of the Board on compatible medium no later than 15 September 2013, which shall then be collected by the Tax Collector on the tax notice along with other non -ad valorem assessments from other local governments and with all applicable property taxes to each platted parcel of property. Section 5. The proceeds therefrom shall be paid to the Port of the Islands Community Improvement District. Section 6. The Chair of the Board of the Port of the Islands Community Improvement District designates the District Manager to perform the certification duties. Section 7. Be it further resolved, a copy of this Resolution be transmitted to the proper public officials so that its purpose and effect may be carried out in accordance with law. PASSED AND ADOPTED this 23rd day of August 2013, by the Board of Supervisors of the Port of the Islands Community Improvement District, Collier County, Florida. Calvin Teagti&., „ m —/ Secretary 2 Dale Lambert 4K� Acting Chairperson PORT OF THE ISLANDS Community Improvement District Annual Operating and Debt Service Budget Fiscal Year 2014 Version 5 - Final Budget: (Adopted at 8/23/2013 meeting) 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 ......................................................................... ............................... 15 Port of the Islands Community Improvement District Operating Budget Fiscal Year 2014 El Ll PORT OF THE ISLANDS Community Improvement District General Fund Summary of Revenues, Expenditures and Changes in Fund Balances Fiscal Year 2014 Adopted Budget ADOPTED ACTUAL PROJECTED TOTAL ADOPTED ACTUAL ACTUAL BUDGET THRU AUG PROJECTED BUDGET ACCOUNT DESCRIPTION FY 2011 FY 2012 FY 2013 JUL -2013 SEP -2013 FY 2013 FY 2014 REVENUES Interest - Investments $ 6,315 $ 5,018 $ 2,177 $ 1,776 $ 355 $ 2,131 $ 2,080 Net Incr (Door) In FMV- Invest 2,159 3,456 - 1,839 - 1,839 5,800 Interest - Tax Collector 166 34 - 32 32 536 Special Assmnts- Tax Collector 402,233 402,231 435,400 402,231 435,400 435,400 Special Assmnts- Discounts (11,126) (11,204) (17,416) (8,552) (8,552) (17,416) Other Miscellaneous Revenues 3,676 - 4,544 1,575 - 1,575 ProfServ-Mgmt Consulting Sery TOTAL REVENUES 403,421 399,536 420,11611 398,901 355 432,425 420 074 EXPENDITURES Administrative 101,289 98,536 100,000 83,462 16,667 100,129 100,000 P/R -Board of Supervisors 5,700 6,200 7,000 5,800 1,000 6,800 7,000 FICA Taxes 436 474 536 444 77 521 536 ProfServ- Engineedng 21,523 22,923 26,000 13,432 2,686 16,118 26,000 ProfServ-Legal Services 30,200 38,472 12,500 22,722 4,544 27,266 12,500 ProfServ-Mgmt Consulting Sery 26,867 27,539 28,365 23,638 4,727 28,365 29,216 ProfServ- Property Appraiser - 6,531 6,531 6,531 4,000 6,531 6,531 ProlServ- Special Assessment 8,755 8,974 9,243 9,243 1,000 9,243 9,520 Auditing Services 3,750 3,500 3,750 3,500 - 3,500 3,750 Communication - Telephone 22 36 100 14 3 17 100 Postage and Freight 1,129 1,071 1,500 883 177 1,060 1,200 Rental - Meeting Room 325 325 350 250 50 300 350 Insurance - General Liability 7,830 7,690 8,844 8,103 - 8,103 9.028 Printing and Binding 1,578 1,239 2,000 748 299 1,047 1,300 Legal Advertising 475 831 2,200 135 865 1,000 1,000 Miscellaneous Services 482 890 1,375 466 230 696 1,380 Misc- Assessmnt Collection Cost (3,801) 4,816 8,708 7,874 834 8,708 8,708 Misc -Web Hosting 119 1,000 969 - 969 1,000 Office Supplies 448 261 650 138 28 166 500 Annual District Filing Fee 175 175 175 175 175 175 Total Administrative 105,894 132,066 120,627 105,065 15,520 120,585 X119 79_4 Field Contracts-Mgmt Services 101,289 98,536 100,000 83,462 16,667 100,129 100,000 Contracts - Landscape 97,639 83,115 79,440 71,372 13,805 85,177 82,830 Electricity - Streetlighling 13,439 16,615 16,500 15,255 3,051 18,306 19,000 Utility - Irrigation 6,559 12,670 12,600 11,481 2,296 13,777 12,600 R &M- Renewal and Replacement 17,126 12,325 10,000 9,201 799 10,000 30,850 R &M- Irrigation 1 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 236,052 223,261 294,434 190,771 41,618 232,389 300,280 TOTAL EXPENDITURES 341,945 355,327 415,2111 295,836 57,137 352,973 420074 Excess (deficiency) of revenues Over (under) expenditures 61,475 44,208 4,900 103,065 (56,782 79,452 - Annual Operating and Debt Service Budget Fiscal Year 2014 1 4 PORT OF THE ISLANDS Community Improvement District General Fund Summary of Revenues, Expenditures and Changes in Fund Balances Fiscal Year 2014 Adopted Budget ADOPTED ACTUAL PROJECTED TOTAL ADOPTED ACTUAL ACTUAL BUDGET THRU AUG PROJECTED BUDGET ACCOUNT DESCRIPTION FY 2011 FY 2012 FY 2013 JUL -2013 SEP -2013 FY 2013 FY 2014 OTHER FINANCING SOURCES (USES) Contribution to (Use of) Fund Balance 4,900 TOTAL OTHER SOURCES USES Net change in fund balance FUND BALANCE, BEGINNING FUND BALANCE, ENDING 61,475 44,208 4,900 103,065 (56,782j_ 79,452 1,100,673 1,162,148 1,206,356 1,206,356 1,206,356 1,285,806 1111622148 ¢1,206 :356 s1,211,256 $ 1,309,421 s (56,7821, ;1,285,808 $1�2 Annual Operating and Debt Service Budget 2 Fiscal Year 2014 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 4% of the anticipated Non -Ad Valorem assessments. EXPENDITURES Administrative P/R -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. 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. Annual Operating and Debt Service Budget Fiscal Year 2014 3 PORT OF THE ISLANDS Community Improvement District General Fund Budget Narrative Fiscal Year 2014 EXPENDITURES Administrative (continued) 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. 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 Operating and Debt Service Budget 4 Fiscal Year 2014 PORT OF THE ISLANDS Community Improvement District General Fund Budget Narrative Fiscal Year 2014 EXPENDITURES Administrative (continued) Annual District Filing Fee The District is required to pay an annual fee of $175 to the Department of Economic Opportunity Division of Community Development. 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- Signage 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 Debt Service Budget Fiscal Year 2014 4 , PORT OF THE ISLANDS General Fund Community improvement District Exhibit "X' Allocation of Fund Balances AVAILABLE FUND 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 Fl1NDS Assigned Fund Balance Operating Reserve - First Quarter Operating Capital Total Allocation of Available Funds Total Unassigned (undesignated) Cash Notes (1) Represents approximately 3 months of operating expenditures Amount $ 1,285,808 105,018 ('1 Subtotal 105,018 105,018 $ 1,180,790 Annual Operating and Debt Service Budget 6 Fiscal Year 2014 PORT OF THE ISLANDS Community Improvement District Wafer And Sewer Fund Summary of Revenues, Expenses and Changes In Net Assets Fiscal Year 2014 Adopted Budget ADOPTED ACTUAL PROJECTED TOTAL ADOPTED ACTUAL ACTUAL BUDGET THRU AUG PROJECTED BUDGET ACCOUNT DESCRIPTION FY 2011 - FY 2012 FY 2013 JUL -2013 SEP -2013 FY 2013 FY 2014 OPERATING REVENUES 299,592 7,000 $ 54 $ 322 $ 578 interest - Investments $ 6,244 $ 2,686 $ 2,838 $ 268 36,346 7,269 43,815 45,000 Water Revenue 41,379 41,089 43,000 65,000 57,207 11,441 68,648 70,000 Sewer Revenue 58,819 62,574 82,528 100,000 81,212 16,242 97,454 100,000 Irrigation Fees 93,629 38,472 12,500 23,735 4,747 28,482 29,336 Meter Fees 26,978 2,500 28,482 3,424 3,751 3,424 17,025 Net Incr (Deer) In FMV- Invest 4,021 6, 435 1,135,025 1,048,558 - 1,1 025 1,135,294) SpecialAssmnts - Tax Collector 1,048,566 1,048,559 7,885 7,885 ( 2235,027 (45,025 Special Assmnts- Discounts (29,009) (29,206) (45,401) (22,294) 6,295 3,750 Other Miscellaneous Revenues 19,379 5,045 3,750 6,295 17 100 TOTAL OPERATING REVENUES 1243 028 1222210 1 00 462 1.211,016 35,007 1 332 491 1 305 202 OPERATING EXPENSES Personnel and Administration 299,592 7,000 5,800 1,000 6,800 7,000 P1R -Board of Supervisors 5,700 6,200 1,750 77 521 536 FICA Taxes 436 474 536 26,000 444 13,432 2,686 16,118 26,000 ProfServ- Englneering 37,564 22,923 4,512 22,722 4,544 27,266 12,500 ProfServ-Legal Services 30,200 38,472 12,500 23,735 4,747 28,482 29,336 ProfServ-Mgmt Consulting Sery 26,978 27,652 28,482 18,755 3,751 17,025 17,025 ProfServ- Property Appraiser _ 17,025 17,025 17,025 3,214 7,885 8,122 ProfServ- Special Assessment 7,468 7,655 7,885 7,885 _ w ProfServ- Utility Billing 15,155 9,053 - 1,267 3,500 3,750 Auditing Services 3,750 3,500 3,750 3,500 17 100 Communication - Telephone 21 36 100 14 3 117 700 1,200 Postage and Fralght 561 696 1.000 583 50 300 Rental - Meeting Room 325 325 350 250 7,577 9,028 026 Insurance - General Liability 7,830 7,650 8,270 7,577 _ 785 1,300 Printing and Binding 986 930 1,500 561 224 702 800 1,000 Legal Advertising 353 670 1,600 98 2,078 416 2,494 2,600 Miscellaneous Services 1,371 2,265 2,050 20,525 2,176 22,701 22,701 Misc- Assessmnt Collection Cost 20,371 12,660 22,701 32 194 500 Office Supplies 517 305 750 162 Depreciation Expense 308,309 321,266 Total Personnel and Administration 467,895 479.797 141,499 126,391 16,774 143,165 143,047 wafer -Sewer Comb Services 299,592 309,533 258,337 51,589 309,926 ,533 301,750 Contracts -Mgmt Services 304,000 1,750 1,750 1 Contracts -Other Services 1,750 1,750 2,000 795 4,772 4,512 Communication - Teisph - Field 3,867 4,033 4,512 3,977 13,573 81,439 83,000 Utility - General 79,963 81,516 80,000 67,866 7,949 2,051 10,000 20,500 R &M- Irrigation 28,121 38,517 10,000 10,000 18,755 3,751 22,506 14,000 R&M-Water Plant 21,415 45,712 9,866 16,070 3,214 19,284 45,000 R &M- Waste 46,609 82,093 1,267 2,079 - 1,267 Misc -Bad Debt 4,, 5375 500 4 4,375 4,375 4,500 Misc- Licenses &Permits ,375 • 27,516 7,516 2 Cap Outlay- Irrigation Annual Operating and Debt Service Budget 7 Fiscal Year 2014 f PORT OF THE ISLANDS Community Improvement District t ; Water And Sewer Fund Summary of Revenues, Expenses and Changes in Net Assets Fiscal Year 2014 Adopted Budget ADOPTED ACTUAL PROJECTED TOTAL ADOPTED ACTUAL ACTUAL BUDGET THRU AUG PROJECTED BUDGET ACCOUNT DESCRIPTION FY 2011 FY 2012 FY 2013 JUL -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 Weter- SnverComb Services 490,100 560,567 533,592 237,855 771,447 506,795 Debt Service Principal Debt Retirement - 497,303 - - 514,758 Interest Expense 179.380 174,899 158,056 92,200 65,856 158,056 140,601 Total Debt Service 179,380 174,899 655,359 92,200 65,856 158,056 655,360 TOTAL OPERATING EXPENSES 1,137,375 1 215363 1,277,269 752,183 320,485 1,072,668 1 305 202' Operating income (loss) 105,653 6,847 23,193 458.833 (285.479) 259,823 0 OTHER FINANCING SOURCES (USES) Contribution to (Use of) Fund Balance TOTAL OTHER SOURCES USES Change In net assets TOTAL NET ASSETS, BEGINNING TOTAL NET ASSETS, ENDING 105,653 6,847 23.193 458,833 (285,479) 259.823 0 7,436,046 7,541,699 7,548,546 7,548,546 7,548,546 7,808,369 S 7,541,699 _ $ 7,548,546 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 7.65% 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 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 Debt Service Budget 9 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 and /or 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% 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 Debt Service Budget 10 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) 744 Simplex Grinnell Alarm Monitoring Sprint Taut Total ed svc to notify Bab of power failures 64 $4,512 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 o 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 Debt Service Budget 11 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 Debt Service Budget Fiscal Year 2014 12 PORT OF THE ISLANDS Community Improvement District Debt Amortization Series 2010 Bond Period Coupon Debt Annual Debt Ending Principal Rate Interest Service somas 111112013 $70.300.56 $70,300.56 5/1/2014 $514,758.49 3.510% $70,300.56 $585,059.05 $655,359.61 11/1/2014 $61,266.55 $61.266.55 5/1/2015 $532,826.51 3.510% $61,268.55 $594,093.06 $655,359.61 11/1/2015 $51,915.45 $51,915.45 5/1 /2016 $551,528.72 3.510% $51,915.45 $603,444.17 $655,359.62 11/1/2016 $42,236.12 $42,236.12 5/1/2017 $570,887.38 3.510% $42,236.12 $613,123.50 $655,359.62 11/1/2017 $32,217.04 $32,217.04 5/1/2018 $590,925.52 3.510% $32,217.04 $623,142.56 $655,359.60 11/1/2018 $21,846.30 $21,846.30 5/1/2019 $611,667.01 3.510% $21,846.30 $633,513.31 $655,359.61 11/112019 $11,111.55 $11,111.55 5/1/2020 $633,136.52 3.510% $11,111.55 $644,248.07 $655,359.62 Total $4, 005,730.15 $581, 787.14 $4,567,51729 $4,587,517.24 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 Malnt. ERC Allocation MainVERC $ 400 WIS ERC Allocation W/S Standby E__ $1,124 $413 W/S Ca It $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 Type 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 E M C{ "0 D CL E CL CL L) co ■ Z E X >2 0 I— CL LZ 2 Cd E C 0 E I = 0 IL 0 TX —.....-T )��\ �� \! ®\ 2 Tea ue, Ca! From: soto <sotolawn @yahoo.com> Sent: Thursday, August 22, 2013 10:01 AM To: Teague, Cal; rcziko @embargmail.com; dillonpoi @embargmail.com; Edge, Robert; dalelambert@embarqmail.com; 'bissell,ted bissell'; anthony @jadavis.com Subject: P01 Notes Aug 2013 Walk through performed with only Robert Soto on Wednesday, August 21, 2013. • whomVmajaw. We are doing our best to catch up. There are still a couple of amt- vttWe just can't beat Mother Nature. In the last two weeks we have received less rain than before (and then it started up again this week), so last week we turned on the irrigation system. r., Our techs did •There seems to have been some electrical work done on some lights. Somehow, they connected to the same nu„ pMbto cell that, provides }power to- -the timer -orr Cayi �powecto,tjffl hen photo cell is running. We • es. Any questions, please feel free to contact Robert Soto at (239) 825 -3703. Thanks, Claire Campbell Soto S :F Lawn Service, Inc. 2830 35th Avenue NE Naples, FL 34120 Sotolawn.com Phone: (239) 354 -1080 Fax: (239) 354 -1045 Contact us: Claire info@5otolawn.com (Office) Robert robert @sotolawn.com Scott scott@sotolawn.com Donna clonnaj2sotolawn.com Lila lila sotolawn.com (irrigation) Port of the Islands Community Improvement District Fftnokl Report ✓W 3f, 2013 Prepared by PORT OF THE ISLANDS Community improvement District Table of Contents FINANCIAL STATEMENTS Balance Sheet - All Funds ........................... .....1111...................... Page 1 -2 General Fund Statement of Revenues, Expenditures and Changes in Fund Balance ............... Page 3 - 4 Trend Report ., ....1......,111 .... ........... Page 5 Enterprise Fund Statement of Revenues, Expenditures and Changes in Fund Balance .........111.1. Page 6 - 7 TrendReport ... .................,.... .....,,........,.....I —........ Page 8 RTING SCHEDULES Check Register ...............,....... ............ 1 ... 11.,.. Page 9 -10 Special Assessments - Collection Schedule .. ........... ........1..........111. :....... Page 11 Construction Schedule ............................ I.,................. Page 12 -13 CIP Status Report ... .. ..................... I., ...... I.............. Page 14 -15 Cash Flow Projections ........................ ............1.11.1............. Page 16 -18 Cash Flow Projections - 5 year .......1.1 .............. ....1.11.....1................. Page 19 Monthly Activity Report ........ ................... ............I..............,,.. Page 20 - 25 Accounts Receivable Ageing Report (90« days outstanding: ........... ............................... Page 26 - 27 Repair and Maintenance Detali Reports ........................... ........1.1.................... Page 28 - 36 Port of the Islands Community Improvement District Financial Statements (Unaudited) July 31, 2013 PORT OF THE ISLANDS Govemmentat and Enterprise Funds Community improvement District Balance Sheet July 31, 2013 Noncurrent Assets Fixed Assets GENERAL WATER AND Land ACCOUNT DESCRIPTION FUND SEWER FUND TOTAL ASSETS Accum Depr - Infrastructure 226,308 226,308 Current Assets $ 99,022 $ 255,8131 $ 354,8 Cash - Checking Account 417 Construction Work In Process 417 Accounts RecelVable 99,460 259,432 358,892 Assessments Receivable (99,460) (259,432) (358,892) Allow - Doubtful Collections 865 665 InterestlDividend Receivables 478,702 478,702 Due From Other Funds $ 25 $ 25 $ 50 Accounts Payable Investments: 151,050 - 151,050 Certificates of Deposit - 18 Months 569,051 6,590 575,641 Money Market Account 314 4,864 5,178 SBA Account 6,036 12,589 18,625 SBA Account - Restricted 2,552 2,552 SBA Account Reserves 725 - 725 SBA Account Reserves - Restricted T 195,830 195,830 Construction Fund 1 117 2,081 3,198 FMV Adjustment 600 600 � � Prepaid hams 1 478,215 1 66 Total Current Assets Noncurrent Assets Fixed Assets 293,061 293,061 Land 15,206,161 15,206,161 Infrastructure (3,632,962) (3,632,962) Accum Depr - Infrastructure 226,308 226,308 Equipment and Furniture (81,850) (81,850) Accum Depr - Equlp /Furniture 9,080 9,080 Construction Work In Process 42,700 42,700 Bond Issuance Cost (11,079 ) (11,079)_ Are Amon Bond Issuance Cost 12,051,419 12 051,419 Total Noncurrent Assets -- ---- -- $ 1,300,651 S 12.529 +63+1 S 13,839,285 TOTAL ASSETS LIABILITIES Current Llabllittes $ 25 $ 25 $ 50 Accounts Payable 205 128 333 Accrued Taxes Payable 32,800 32,800 Deposits 4,870 4,870 Other Current Liabilities 514,758 514,758 Revenue Bonds Payable- Current 478 702 _ 478,702 Due To Other Funds 230 1 3 1 031,513 _ Total Current Liabilities t Report Date: 8/2/2013 PORT OF THE ISLANDS Governmental and Enterprise Funds Community Improvement District Balance Sheet July 31, 2013 GENERAL WATER AND ACCOUNT DESCRIPTION FUND SEWER FUND TOTAL Long Term Liabilities Revenue Bonds Payable -LT __ __3,49.()L972 3,490,972 Total Long -Term Liabilities 3,490,972 3,490,972 Fill 2 1 1 T, t� Fund Balances Assigned to: Operating Reserves 103,815 103,815 Unassigned: 1,205,606 1,205,606 Net Assets Invested In capital assets, net of related debt - 8,040,820 8,040,820 Unrestricted /Unreserved (33,441) (3x,4411 TOTAL FUND BALANCES / NET ASSETS 1.309.421 $ 8 007 379 $ 9316800 TOTAL LIABILITIES d FUND BALANCES t NET ASSETS $ 11309,651 1 12,52L,634 S 13 "8391285.1 Report Date: 8/212013 i a � PORT OF THE ISLANDS General Fund Community Improvement District Statement of Revenues, Expenditures and Changes In Fund Balances For the Period Ending July 31, 2013 3 Report Date: 8/2/2013 YTO ACTUAL ANNUAL ADOPTED YEAR TO DATE YEAR TO DATE VARIANCE (01 FAV(UNFAY)_ ADO A9 A % OF PTEDBUD... JUL•1a AC__ TUAL ACCOUNT DESCRIPTION BUDGET - BUDGET REVENUES $ 2,177 $ 1,814 $ 1,778 $ (38) 81,589. $ n Interest • Investments 1,839 1,839 Net Incr (Door) In FMV- Invest 32 32 0.00% Interest - Tax Collector 435,400 435,400 402,231 (39,f 89) 92.38% Special Assmnta• Tax Collector (17,416) (8,552) 49.10% Special Assmnts- Discounts (17,416) 1,675 1,664 1 ,676 0.00% other Miscellaneous Revenues 420.181 419,798 398,001 (20,897 94.94% TOTAL REVENUES EXPENDITURES Administration 8,000 5,800 200 6288% 500 P!R -Board of Supervisors 7,000 444 15 82.84% 38 FICA Taxes 536 459 21,887 13,432 8,235 51.66% 1,58 ProtServ- Ennlneering 26,000 10,417 22,722 (12,305) 181178% 1,624 ProlSery -Legal Services 12,600 83.34% 2,364 ProtServ-Mgmt Consulting Sery 2, 23,83 29,83 100.00% ProtServ- Property Appraiser 6,63631 1 6 8,531 1 8,531 1 100.00% - ProlServ•Special Assawnent 9,243 9,243 9,243 250 93.93% Auditing Services 3,750 3,75D 3,500 89 14.00% Communication . Telephone 100 83 14 367 58.8796 73 Postage and Freight 1,500 1.250 863 60 71.43% 25 Rental - Meeting Room 360 300 250 6,103 741 91.82% 1,947 Insurance - General Liability 8,644 919 37.40% 102 Printing and Binding 2,000 2,000 1,667 748 135 1,698 6.14% Lentil Advertising 2,200 1,833 466 680 33.891,6 47 Miscellaneous Services 1,375 1,146 7,874 634 90.42% Misc- Assessmnt Collection Cost 8,708 6,708 136 () 96.90% Mlso -Web Hosting 1'050 833 969 404 21.23% 23 O81ce Supplies 650 542 136 175 011 0% Annual District Filing Fee 175 175 107,086. _ 105,065 2.021 86.95% 8.324 Total Administration 120,627 Fleld 100,000 83,333 83,462 ( 129 ) 83.46% 8,333 Contracts -Mgmt Services 66,200 71,372 (5,172) 89.64% 8,802 Contracts- Landscape 79,440 13,750 15,265 (1,505) 92.45% 1,331 Electricity - Strestlighting 16,500 11,481 (981) 91.12% 727 Utility• Irrigation 12,600 10,500 9,201 t 868 ) 92.01% 682 R &M- Renewal and Replacement 10,000 8,333 3,333 0.00% R &M -Roads & Alleyways 4,000 3,333 - 833 0.00% R &M•Slpnage 1,000 833 59,078 0:40% Capital Outlay 70,894 59,076 245,360 - -' 190,771 54,589 64.79% x•,,75 17,875 Field Total F 294,434 - 3 Report Date: 8/2/2013 FORT OF THE ISLANDS General Fund Community improvement District Statement of Revenues, Expenditures and Changes in Fund Balances For the Perlod Ending July 31, 2013 Yro ACTUAL ANNUAL ABA %OF JUL43 ADOPTED YEAR TO DATE YEAR TO DATE VARIANCE (f) ACCOUNTbleBCRIPTION BUDOET _ BUDGET ACTUAL — FAV(UNFAV)_ ApOpTEpBUD ACTUAL Excess (deficiency) of revenues 4900 67 352 103,065 36,713 2103.37% --- (26099) Over (under) expenditures — . -- ----- OTHER FINANCING SOURCES (USES) Contrlbutlon to (Use of) Fund Balance 4,900 0.00% $ 4,900 $ 67,352 $ 103,065 $ 35,713 2103.37% $ 26, Not change In fund balance 199 FUND BALANCE, BEGINNING (OCT 1, 2012) 1,206,366 1,206,350 1,206,356 FUND BALANCE, ENDING $ 1,211,286 58 - -, $ 1,3, Report Date: 8/2/2013 PORT OF THE ISLANDS Community Improvement District 500 500 1,000 400 lsenen /Fund 1,000 Statement of Revenues, Expenditures and Changes ID Fund Balances 500 400 500 5,800 444 7,000 536 Trend Report 38 38 - T7 31 7,629 38 - 77 2,643 For the Perlod Who July 31, 1013 38 B06 31 772 38 1,581 13,432 26,000 ProfBerv•Enginesdng PrOMervlagal Services - - 2,557 3,490 ro7At. 1,497 Oct Nov Dec Jon Fab Mar Apr May Jun Jul Actual Taru Adopted Aa untoaar:rlotlan Actual Actual Actual Actual Actual Actual Actual Actual _ Actual Actual 713=13 Budget 2,364 2,364 2.364 2,364 2,364 23,638 6,531 28,365 8,531 9aYffiutll - - 8,531 - - Interest •brvesWrenta $ 241 $ 211 S 216 S 218 $ 167 S 193 6 187 $ 173 S 164 S 3 1,776 S 2,177 Not Inca (Dior) In FA4V i veat 177 195 124 685 (28) 250 286 251 1,639 - 32 Intenal- Tax Cokdw Special Aeamnta•TaxColede 3,116 94,532 15 - 126,382 29,295 7,177 127,116 1,863 18 22,747 • 402,131 435,400 Special Aaamnla•DitcounU (1611) (3,381) (4,951) (732) (9e) 31 56 882 (6,552) (17,416) 1,575 Other Miscellaneous Revenues 315 1,260 Communicallon -Telephone 1 74 8 218 Total Revenues 3,356 Si,et2 1211773 3p,a1e t,2a3 443 1VAN Z343 28,911 ��a,99t 420,191 Expenditures AdmMlsballre PIR -Board of Supervisors 500 500 1,000 400 500 1,000 500 500 400 500 5,800 444 7,000 536 FICA Texas 38 38 - T7 31 7,629 38 - 77 2,643 38 - 38 B06 31 772 38 1,581 13,432 26,000 ProfBerv•Enginesdng PrOMervlagal Services - - 2,557 3,490 8,089 1,497 1,402 1,780 310 1,994 1,824 22,722 12,500 ProfSent4NgmtConsul6ngSan, 2,364 2,364 2,364 2,364 2,384 2,364 2,364 2.364 2,364 2,364 23,638 6,531 28,365 8,531 PrafServPropedyApprsiser - - 8,531 - - - A,243 9,243 PralSorvSpedel Asseasmem 8,243 - - 3,500 3,500 3,750 AudlBng6erAcel 1 14 100 Communicallon -Telephone 1 74 8 218 57 3 82 90 89 77 56 94 73 683 1,500 Postage and Frio Rental. Meeting Room 25 25 25 25 25 25 25 25 25 25 260 350 8,944 Inaraance - GeneralLiablik 1,947 4,900 1,947 - 1,947 317 - Bt 183 1,947 102 8,103 748 2,000 Printing and Bindlnl 64 54 - 119 119 55 135 2,200 LegalAdver9alnl 59 97 135 85 t88 B 3 47 466 1,375 MiscellansousServicw Mlec-Amosemnl Collection CN 69 1,623 2,420 571 142 - 2,543 3e 489 7,874 8,708 069 BOB 1,000 MieaWeb Hozft 24 23 23 - 46 23 138 650 OfOca 8upplles 175 175 Annual d 175 - - Total Administrative 5,308 _.. 7. 19 40 28.728 4:7 9522 7. 4.200' 10.8 & 24 105:055 30,627 EW Contracts- Mgmtservices 0,333 8,333 8,333 9,333 9,333 8,333 0,462 8,333 8,333 8,333 83,462 71,372 100,000 79,440 Conbacts•Landscape 6,620 6,620 6,620 6,902 1,636 8,902 1,021 7,452 1,574 5,902 1,561 6,902 1,328 9,647 1,480 6,802 1,331 15,255 16,500 Eledddty- Sbea91ghlinl 1,490 31 1,661 264 1,693 1,350 1,626 1,701 1,276 1,734 1,221 1,554 721 11,481 12,600 Utility - Irrlga8ar R&M- Renewal endRaplacammt 362 927 470 664 220 3,051 2,141 (125) • 682 9,201 10,000 4,000 RAM-Roads, 9 Alleywa)! - 1,000 R8M•Signags 70,894 Capital 0u9al Total Field 16826 17 705 7 16,101 18,551 1 ,86 - Ze 0 19,925 70 190,771 A4_ Total Expenditures 2XII32 25.1189 36,814 4 7,880 23,34!. 28;479... 3% 44 4E 25 . 0 2 199 m� 2�5,A9b Excess (daedenq) of revenues Over(under)expenditures S (18.764 S 56,693 S 85,159 S (17,264) S (10,112) S 26,033 $ 97,403 i (21.78 S 8,098 $ (20,199) 103,065 4,900 1,206,350 1,200,3!8 FUND BALANCE, BEGINNING (OCT 1, 2012) 9,809 41/ 01,211295 FUND BALANCE, ENDING Prepared by: 5 Report Date: 812/2013 Severn Trent Management Services PORT OF THE ISLANDS Community Improvement District Water And Sower Fund Statement of Revenues, Expenses and Changes In Not Assets For the Period Ending July 31, 2013 Water -Sewer Comb Services ANNUAL YTD ACTUAL Contracts -Mgmt Services 309,533 ADOPTED YEAR TO DATE YEAR TO DATE VARIANCE ((h AS A % OF JUL -13 ACCOUNT DESCRIPTION SUOOET BUDQET ACTUAL FAVIIUNFAV) ADOPTED BUD ACTUAL 3,977 (217) 88.141/6 303 Utility - General 80,000 66,667 67,866 (1,199) OPERATING REVENUES 6,646 R &M- Irrigation 10,000 8,333 7,949 384 79.49% Interest - Investments $ 2,838 $ 2,366 $ 268 $ (2,097) 9.44% $ 319 Water Revenue 43,000 36,833 36,346 513 64.63% 2.248 Sewer Revenue 65,000 54,170 57,207 3,037 88101% 3,448 Irrigation Fees 100,000 83,333 81,212 (2,121) 81.21% 6,562 Net Incr (Door) In FMV- Invest - 3,424 3,424 0.00% 125,730 Special Assmnts- Tax Collector 1,135,025 1,135,025 1,048,558 (86,467) 92.38% 111.07% Special Asemnts- Discounts (45,401) (45,401) (22,294) 23,107 49.10% 6 Other Miscellaneous Revenues 6,295 8,295 0.00% 535 TOTAL OPERATING REVENUES 1 300 0.82 1 265 32& 1.211,015 (54,309) 93:12% 12,7931 OPERATING EXPENSES Personnel and Administration P/R -Board of Supervisors 7,000 8,000 5,800 200 82.86% 500 FICA Taxes 536 459 444 15 82.84% 38 ProfServ- Engineedng 26,000 21,667 13,432 8,235 51.66% 1,581 ProfServ-Legal Services 12,500 10,417 22,722 (12,305) 181.78% 1,624 ProfServ-Mgmt Consulting Sery 28,482 23,735 23,735 83.33% 2,374 ProfServ- Property Appralser 17,025 17,025 17,025 100.00% ProfServ- Speclal Assessment 7,885 7,885 7,885 100.00% Auditing Services 3,750 3,750 3,500 250 93.33% Communication - Telephone 100 83 14 69 14.00% Postage and Freight 1,000 833 583 250 58.30% 49 Rental - Meeting Room 350 300 250 60 71.43% 25 Insurance - General Liability 8,270 8,270 7,577 693 91.829/6 1,820 Printing and Binding 1.500 1,250 561 589 37.40% 76 Legal Advertising 1,600 1,333 98 1,236 8.13% Miscellaneous Services 2,050 1,708 2,078 (370) 101.37% 197 Misc- Assessmnt Collection Cost 22,701 22,701 20,525 2,176 90.41% Office Supplies 750 625 162 463 21.60% 27 Total Personnel and Administration 141,499 128,041 126,391 1,650 89.32 1,6 8,311 Water -Sewer Comb Services Contracts -Mgmt Services 309,533 257,944 258,337 (393) 83.46% 25,794 Contracts -Other Services 2,000 2,000 1,75D 260 87.50% - Communlcation - Teleph - Field 4,512 3,760 3,977 (217) 88.141/6 303 Utility - General 80,000 66,667 67,866 (1,199) 84.83% 6,646 R &M- Irrigation 10,000 8,333 7,949 384 79.49% 107 R &M -Water Plant 10,000 8,333 18,755 (10,422) 187.55% 319 R &M -Waste Water Plant 9,866 8,222 16,070 (7,848) 162.88% 832 Misc•Sad Debt 1,267 (1,267) 0.00% Misc - Licenses & Permits 4,500 4,600 4,375 125 97,229'6 1,000 Cap Outlay - Irrigation 27,516 (27,516) 0.00% Cap Outlay-Water Plant 50,000 41,687 125,730 251.48% Total Water-Sewer Comb Services 480,411 401,426 533,592 (132,188} 111.07% 34,901 Report Date: 8/2/2013 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 July 31, 2013 ANNUAL YTD ACTUAL ADOPTED YEAR TO DATE YEAR TO DATE VARIANCE (S) AS A% OF JUL 17 ACCOUNTDEBCRIPTION BUDGET BUDGET ACTUAL FAV(UNFAV) ADOPTED BUD ACTUAL_ Debt Service Principal Debt Retirement Interest Expense Total Debt Service 497,303 497,303 156,056 _ 158,056 92.200 B5,856 58.33% 655,359 655,359 92,200 563,159 14.07% 497,303 0.00% TQTAt OPFsRAtINtaE3tREN5ES 1277269 1184,826 752,193 432,643 56.89%& 43212 Operating income (lose) 23093 80,499 458,833 r 378,334 1976.33% (30,419) Change In net assets $23,199 6 80,499 ✓6 458,833 S 378,334 1978.33% $ 30,419 TOTAL NET ASSETS, BEGINNING (OCT 1, 2012) 7,548,846 7,548,546 7,548,546 TOTAL NET ASSETS, ENDING $ T,571,739 $ 7 $.$ 8,007.379 Report Date: 8!212013 WstsrAnd Sewer Fund PORT OF THE ISLANDS Community Improvement District Statement of Revenues, Expanses and Changes In Net Assets Trend Repoli For the Period Ending Jury 31, 2013 Oct Nov 000 Jan Feb Mar Apr May Jun Jul Adualllw Adopted Amount00CHOU" Actual Actual Acton Actual lktud AcWd Aeival Aotuel Adel Acluel Tn10013 911121AU Ravanuae interest • Investments WetorRevanue Sewer Revenue Irrigation Feet Not Incr (Deer) In FWV- Invesi Special Assmots- Tax C09e0 Special Aumnta- Olscounb Other Miscellaneous Revenuet Total Operating Rewnuta 912111 Ong AWK Pusonnel and Administration P"osfd of Supar Isom FICA Taxes Pm/ServEnglosering Proissrv4-egd Services Pro(Sarwhlgmt Cons01809 Scm Profserv- Properly Appraiser ProlSarv.Speclal Assecamanr Audlirg Servicst Communication • Telephone Postage and FraigM Rental •Meeting Room Insurance - General Llabi�t; Printifrp and Bindint Legal AdwNsIM Miscellaneous Servicer Mleodueeesmot Cdkcsan Coe OHIO SuPPles Total Personnel and Adndtg$ ation iy ter -rawer Comb 8arvkee Conbacls•Mgmt Services Canbaclt -Other Services Communication _ Teleph • Field UNlty - Genera R&%Wg8lon R&M -Water Plats W -Waste Water Plan MI4O&d Debt Mleo-Licenses 8 Permh Cep Oullay- Inlilagor Cap Oulley -Water Plan Told Water66awsr Comb Services A&L11121A Pdndpel Debt Ralin menl IntereetExperme Total Debt Service Total Operating Expenses Operating Income flout S 46 $ 38 $ 38 S 31 S 22 $ 23 $ 24 8 23 S 3,728 21 S 2,780 - 2,248 S 266 6 36,348 2,838 43,000 1,813 2,981 3,758 4,119 5,734 8,950 3,672 5,813 6,513 5,427 5,012 4,383 3,448 67,207 66,000 2,896 4,863 6,610 5,879 8,827 6,618 10,459 10,344 7,160 9,905 9,519 8,237 6,562 83621 100,000 4,502 329 363 232 1,069 (52) 466 331631 4,857 59,298 1,048,668 1,136025 8,123 220,382 329,460 75,369 184709 96 148 1,779 (22,294) (45,401) (432) (8,814) (12,907) (1,907) (254) 485 510 400 425 575 535 6,296 3,758 525 476 585 1,780 17,94�Sti38S 175 51.979 12 93' 1,311:0 179946 17,883 228,898 335.870, 91436 43,938 38 55 53 42 60 39 63 25 TOTAL NET ASSETS, BEGINNING (OcT 1, 2012) TOTAL NET ASSETS, ENDING 500 500 1,000 400 500 1,000 500 500 400 31 500 38 5,800 444 7900 536 38 38 77 31 38 77 2,643 36 38 BOB 772 1,581 13,432 26,000 2,557 3,490 7,529 8,069 1,497 1,402 1,780 318 1,994 2,374 1,824 2,374 22,722 12,500 2,371 2,374 2,314 2,374 2.374 2,374 2,374 2,374 17,025 17025 17,026 7,865 7,885 7,805 3,600 3,800 3,758 1 14 100 1 49 8 145 38 55 53 42 60 39 63 25 IA 683 1,000 25 25 25 25 25 25 1,820 25 296 25 1826 7 577 8,270 1,628 - 1,820 g0 89 49 46 122 76 561 1,600 48 41 - • 98 1,600 159 216 88 236 211 255 196 - 199 171 227 187 20,525 22,E 154 4,231 6,331 1,489 369 6,530 100 1,222 53 27 162 750 28 27 27 5.169 10, 5 32,514 2na 5:237 9,$55 11,892 4, 9 107 $;31 125.39? 141,499 26,794 26,794 25,794 25,794 25,794 25,794 26,186 25,794 28,784 25,794 258,337 002,000 754 281 298 303 298 251 1,750 337 299 6,121 657 8,132 303 6,546 3,977 81,686 4,512 80,000 5,923 6,172 6,580 6,596 7,929 7,964 7,064 2,058 1,448 219 107 7,949 10,000 330 1,707 1,025 (1,631) 241 5,703 2,521 3,942 - 4,661 2,664 1,395 319 18,758 16,070 10,000 9,866 14,482 8,781 (322) 592 4,085 (8,180) (3,498) 1,377 632 1,257 1,267 - 1,000 4,375 4,500 3,375 25,918 1,600 27,518 125,730 60,000 10,182 40,585 33,618 33,345 48,9113 S ,167 $3;702 $8. 79,161 34.029 34,584 34;424 3 .774, 34,901 533,5 2 80, i _ 497,303 79,028 92,200 158,056 13,171 7 ;028 .,.BaoS9 'c�1j} 744T3�18216 i21D62 ik.418 47,9$ :0578 117.84 46,650' 41212�f 4.85 1 ?7,269 S S (40 480) 1 (260401 $309,789 $ (02,688) $ 30,518 $ (30 419) 458,833 23,193 S (14,31N S 161.426 S 219,654 (25,606) 1,811.514 7,84e,544 $8,007,316 6 7,871,739 prepared by; S Report Date: 802013 Severn Trent Management Services Port of the Islands Community Improvement District Supporting Schedules July 31, 2013 (Q j Q 0 a pO O {4V � m � � W? 0�4 0O Cpp Ory ppd T Ory W �c(Ny�), lN�, O O! t� O a0 IyD OmO. N iy'N), N pO tH 1�n phi a O N w Y► w 10 w w (G N � w 1A b Y, w }W iV �A fpDp O O �P .,O�{{ O O �Oj ,yQT',. � p� t ♦t Sy'${ � O O_ O O O � O �} bb O �QCj `�pq�'j O O pry, v g C Z ¢ m M p N � U' �/�7 �yy yZ ((7�� 12zy U � � � (i� i = ''' =N}}} Ua F- 0.+ •m- Q = � � �j n ' Y Y Q OUOz Gf41 C7 = t%i �QQ (�Q±+ U U j m 6py K 0 W W M a ~ U U W M M K 4i i M q$ LL tp l o i C7 N iA ad �( a u°i �t1 f 2 < ° uj 7 a ry 3 li LL 1. h W 2 J h lj i J IW7 WU' WU' C:1 0 N g a W M W W W U u U U U fl N to a 0 U U rn N rn U z z z c z rz U U z zs 411 -1 (,7 t'i f/i (((0 (pS� (5i! N O Y W U K z s x N U o C K' iK T� O W Z ° Z w ut Z 2 Z p' OC r O cd M M M M M M M t2 M M M M in � a Y N N �m lM t(f t(j 1� vl of rr33 N tf5 N � "� 0 s R � W Z W o a a 3 g 8 S S 8 8 0 8 S o 8 0 W ~ li-SL t� a 0 ri c = ((tt r W L CL `o LL ci Z i u II O F� 3 w O 6 O O O m� b O Q 88� 088�N Z W "IMP a !m- 1� a �p c lggy c fir y� U@. m V U � 2 8� N� LL 1 � g � � � � 1, 1 �� C m � a W�W ZW LL C p U y z CCa� 4 1 z y N MN'.. N g Z Q7 W. H 1- ~ U, i7 zzJ zJ A WWW��WW U U U U U U U U U ��iffigg � tp NJ N N NNJ N y N N rz zz z y z z z z x j O O O O O O> Lij Za LU U y Z> 1 >- 1 >- Z m m m rt m m M m m m m m en m m 0 0 0 0 0 0 0 0 m a : off 0 0 0 0 M O m N N Ifl IVf11 O C 0 0 0 0 0 0 0 0 4 0 a IL 03 l'a 0 to i 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% TOTALOUTSTANDtNG $ 119,6381$ 33,169 $ 86,468 Your Parcel ID DosuiPHon Amount GtimmonUU .___. FY 2010 1058920500 POI Hotel 119,627 bankruptcy FY 2011 1058920500 POI Hotel 119,627 bankruptcy FY 2012 1058920500 POI Hotel 119,638 bankruptcy Total Delinquent Parcels 388,892 Report Date: 812/2013 11 ALLOCATION 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 % t00% 28% 72% 10/30/12 $ 10,430 $ 597 $ 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 $ 64,352 $ 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 6,324 315,268 87,685 228,583 D4/30/13 $ 139,600 $ (220) 2,849 142,229 39,433 102,79 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 $ (190) 131 6,335 1,756 4,579 TOTAL $ 1,391,545 $ 30,846 $ 28,399 $ 1,4SO,7891 $ 402,231 $ 1,048,558 % Collected 92.38% 92.38% 92.38% TOTALOUTSTANDtNG $ 119,6381$ 33,169 $ 86,468 Your Parcel ID DosuiPHon Amount GtimmonUU .___. FY 2010 1058920500 POI Hotel 119,627 bankruptcy FY 2011 1058920500 POI Hotel 119,627 bankruptcy FY 2012 1058920500 POI Hotel 119,638 bankruptcy Total Delinquent Parcels 388,892 Report Date: 812/2013 11 Port of the Islands Community Improvement District Series 2010 Special Assessment Revenue Bond 1. Recap of Capital Project Fund Activity Through July 31, 2013 Bond Issued (construction Account) Source of Funds: Interest Earned Use of Funds: COI COI (costs transferred to checking account but not yet pall) Disbursements Water Treatment Plant Adjusted Balance In Construction Account July 31, 2013 2. Funds Available For Construction at July 31, 2013 Book Balance of Construction Account at July 31, 2013 Construction Funds available at July 31, 2013 3. Investments - BB &T at July 31, 2013 Estimated TVpo Y "I Construction Fund: 0.12% $ 5,500,000 $ 8,277 $ (42,700) $ (5,000) $ (5,264,747) $ (5,312,447 $ 195,830 $ 195,830 ADJ: Outstanding Amounts Due Balance at July 31, 2013 4. General Bond Information Issued: 2010 Matures: 2020 Bond Interest Rate: 3.51 % FY 2013 budgeted bond payment as % of total assessments: 41 % $ 195,830 Principal $ 195,830 $ 195,830 12 Port of the Islands Community Improvement District Construction Schedule 3 6,277.03 113 AMOUNT OF I CAPITAL Water Treatment REO. # Date CONTRACTOR REOUISITiON OUTLAY 1 COI Plant Col 1020710 Greenberg Traurlg 5 10,000.00 S 10,000,00 Cot 10120;10 BBBT S 2,700.00 $ 2,700.00 Cot 10/2W10 Severn Trani Management Svcs s 15,000.00 $ 15:000.00 cot 11102/10 Dan Cox $ 15,000.00 S 15,000.00 1 11 109110 Port of the Islands CID (telmb) S 321,537.00 S 321,537.00 $ 321,537,00 2 11/1 all Sault[ Florida ERCevuvon S 26,503.75 S 26,50175 S 26,503.75 3 11124110 Naples Daly News S 161.02 S 161,02 S 151.02 4 011001 Century Link 11 28,310.88 5 26,310,86 3 26,310,88 5 12110110 South Florida Excavation S 18,008,90 S 16,00890 S 18,008,90 a 02/01/11 Hole Mantes .$ 2,58126 $ 2,581,25 S 2,58125 7 02'01111 Hole M.nt95 ; 16,200.00 S 16,200,00 { 16,200.00 6 02!01/11 Hole Montea d 13,206.91 S 13,208.91 $ 13,208.91 9 0211011: Benchmark ErwkoAnalytical, hi S 1,010.00 $ 1,019.00 S 11019.00 10 0217111 Hole Monies S 1,982.50 It 1,982.5a $ 1,982,50 11 03107/11 Hole Monies S 6,250.00 S 625000 It 6,250.00 12 03118111 South. Florida EXCOVaQen $ 12,782.00 S 12,762,00 S 12,782.00 13 03129;11 Cerctnal Contract.. S 27,000,00 S 27,00000 S 27,000.00 14 04108/11 Hole Monies 11 13,850.00 5 13,650.00 $ 13,850.00 15 05705111 .Scull. Flodds Excavation $ 16,587.25 S 16,587.25 S 16,587.25 18 0566111 Cardinal Contractors S 95,028,80 S 93,02 &60 S 95,028.00 17 DWI 9/11 Hole Montea $ 39,566.00 t 39,565.00 S 39,565.00 18 06114/11 KW Controls S 1,038.60 S 1,038.60 $ 1,03980 19 0 6J14111 Cardinal Contractor. S 196,572.09 S 196,572.08 3 196,572.08 20 O77OWi1 Hole Morten S 19,57500 S 19,575,00 S 19,575.00 21 07/22/11 Cardinal Contractors S 170,192,15 S 170,192.15 $ 170,192.15 22 07127/11 Hole Monies 5 22,325.00 S 22,326.00 $ 22,325.00 23 0869111 CardlnalConlreclars $ 166,35250 $ 156,35250 S 156,352.50 24 08)30111 Hole Mantes $ 19,700.00 S 19,700.00 $ 19,700,00 23 DWI 6/11 South Florida Excavation S 6,971,40 S 6,971 A0 S 6,971.40 26 09/16111 South Ficrlds Excavation S 4,601485 S 4,601.85 $ 4,601.85 27 OW16111 Cardinal Contractors S 278,89277 t 278,602.77 3 276,892,77 28 0 &'27/11 Michael Evans Computers f 3,255,00 ; 3,255,00 $ 3,255.00 29 10117111 Cardinal Contractors S 65,416.29 S 66,41 C29 At 85,410.29 30 11,03111 Hole Montea ; 832,50 S 83250 $ 832.50 31 11/03111 Has Mantes 6 43,975.00 5 43,975.00 S 43,975.00 33 1//23711 KW Controls S 24,337.00 $ 24,337.00 S 24,337,CD Taal FY20t1 i'7 7. 61 20 1 Y# 1:20 43700.00 $ 1,87 -561. 32 ti /14111 Cardinal Conhactors 5 286,314.14 S 268,314,14 ; 286,314,14 34 1265111 South Florida Excavation ,$ 4,601.05 S 4,601.96 $ 4,60185 35 1215111 BCl Technologies S 7,121,33 S 7,121.33 i 7,121,33 36 1215111 ITT Water Equipment Tech S 588,766.70 S $66,765.70 S 568,766.70 37 12/16/11 Cardinal Contractors 9 647,523.09 $ 647,523.09 $ 647,523,09 38 1230!11 Kola Mantes S 43,67250 S 43,672.50 S 43,67250 39 01124,12 Hole Mantes $ 25,809,59 S 25,808,59 S 25,609.59 40 01124/12 Cardinal Contractors S 174,822,66 S. 174,822,60 S 174,822.86 41 01130(72 KW Controls 5 73,011.OD S 73,011 00 S 73,011.00 42 02/24112 Carol,*[ Contractors It 240,418.36 $ 240,416.36 ¢ 240,416,38 43 03115/12 Cardinal Contractors $, 246,74007 S 246;740.07 S 248,740.07 44 0410562 Hole Mortal 5 40,232.19 $ 46.232.19 S 48,232.19 45 04123112 Cardinal Contract.. S 89,577.03 % 89.577.03 $ 69,517.03 46 0510962 ITT Water Equipment Tech ; 30,577,50 1 30,677,50 S 30,577.50 47 06/16/12 Cardinal Contractors S 62,029.20 It 62,62920 ; 82,629.20 48 05117112 KW Controls $ 12,168,50 S 12,18 &SO S 12118 &50 49 DWI 212 Hole Mantes S 65,278,60 S 65,276.80 $ 65,276,60 50 OW1212 Severn Trent Environmental Svcs S 9,027,29 S 0;027,29 $ 9,027,29 61 0817262 BC I Technologies $ 20,000.00 5 20,0000 S 20,000.00 52 0511362 Cordnal Contractors $. 207,111.76 $ 207,111.76 $ 207,111,76 53 08129!12 Soto's Lawn Service, Inc. S 19,880.00 $ 19,600.00 -; 19,680,00 54 0711962 Cardinal Conl(aClo. $: 13,632.50 S 13,632,50 $ 13,832.50 55 67125/12 W.E. Johnson Equipment It 33,008.00 It 33,068.00 S 33,0a800 Be 08103112 Hole Mantes $ 49,981.80. S 49,9a 1,60 '$ 49,981 30 57 09)04/12 Severn Trent Envlronmenlai Svoe $ 3,045.00 S 3,045.00 IS 3,045.00 58 OW04112 Cardinal Contractors It 195,289,80 S 195,289.60 ; 195,289.00 59 DWI 9112 Hole Mantes ; 21,350.41 $ 2t.350 4t S 21,350.41 80 09/19/12 SCI Technologies ; 33,279.57 $ 33,278.67 $ 33,278.67 61 0911 W12 Cardinal Contractors S 62,400.10 3 52,400,10 ; 52,400,10 Tdta1 FY 2012 8 `2A ?.645,66 3PA2::5.86 3,29z:1114S:60. 62 10/58/12 RMA Geological Consultants S 5.569,71 $ 5,969,71 S 5,989.71 63 1Wi6/12 Cardinal Contractors S 151,860.93 S 151,85893 S 151,850.93 64 111}1112 Hole Monies 5 10,027.10 $ 10,027,10 $ 10;027,10 65 1211112 Severn Trent ; 48,568,70 3 48,568.70 S 46588,70 86 01/09113 RMA Geological Consultants S. 9,170.00 S 9,170,00 S 0,170.00 67 01/17/13 Hole Monies S 6,136.33 S 8,138,33 $ 6,138.33 Be 01/t7113 RMA Geological Consultants S 15,745,71 $ 16,745.71 S 18,745.71 69 01117113 Severn Trent $ 1,568.75 S 1,588,75 $ 1,513875 70 02/05113 Catalina! Contractors $ 28,705,15 $ 26,705.15 S 29,705.15 71 02MS/l3 KW Controls $. 12,196,50 $ 12,168.50 S 12,169.50 72 0210563 Hole Mantes ; 2,532.57 S 2,532.57 .S 2,532.57 73 0221/13 KW Controls 3 12,168.50 S 12,168,50 $ 12,16 6,50 74 04/23/13 RMA Geological Consultants S 1,600.00 } 1,800,00 1,600.00 Total FY 20111 307.230,7 307 305 307 X30$5. 80074a6671 tE 5.r"84.J4T.B4 g - ?k210000 429'i4,Y4O.Ff1 Interval FY 2011 Interest ; 5,743.80 FY 2012 Interest S 2,201.47 FY 2013 Interest S 241.68 3 6,277.03 113 11 N �g �h a� P CL M C a ti g� a N W m F E{L E H c a E 0. C) N w Q a c n. A U ii .Yt c m 0 CL E c E 0 0 PORT OF THE ISLANDS General Fund Community Improvement District Cash Flow Projectlons Cash Beginning Balance Cash Inflow Cash Outflow CD Investment Add: Prepaid Items Add: Due from WS Fund Less: Current Liabilities (as of 7131113) Total Estimated Cash Balance Cash Recelota Special Assessments - Levy Special Assessments - Delinquent (prior yr) Special Assessments - Discount Interest Total Cash inflow Ooeratlno Expenditurea Administrative P/R -Board of Supervisors FICA Taxes ProfServ- Engineering ProfServ-Legal Services ProfServ-Mgmt Consulting Sery Annual Audit Telephone Postage and Freight Rental - Meeting Room Insurance - General Liability Printing & Binding Legal Advertising Miscellaneous Services Misc.- Assessmnt Collection Cost Misc, -Web Hosting office Supplies Total Adminlatrative Maintenance Contracts - Mgmt Services Contracts - Landscape Electricity - Stresbighting Utility - Irrigation R &M - Renewal & Replacement R &M - Roads R &M - Signage CI P" Total Maintenance Total Cash Outflow 31 -Aug 30-Bep 2013 2013 $ 670,939 $ 1,120,631 178 178 (28,968) (28,124) 151,050 478,702 (230) $ 1,120,631 S 1,243,735 178 500 178 $ 178 $ 178 $ 500 $ 500 38 38 1,317 1,317 2,272 2,272 2,364 2,364 2 2 89 89 25 25 150 150 433 433 115 115 834 13 13 $ 8,149 $ 7,315 $ 8,333 $ 6,333 6,902 6,902 1,526 1,526 1,148 1,148 400 400 2,000 2,000 500 500 20,809 $ 20,609 $ 28,958 $ 28,124 *NOTES: Estimated CIP costs for the anticipated projects are shown quarterly. 16 PORT OF THE ISLANDS Water and Sewer Fund Community Improvement District Cash Flow Projections Cash Beginning Balance Cash Inflow Cash Outflow - Expenses Add: Prepaid Items Less: Due to General Fund Less: Current Liabilities (as of 7131113) Total Estimated Cash Balance 31 -Aug 2013 30-Sep 2013 $ 462,945 $ (49,636) 17,505 17,505 (46,961) (209,842) 600 2,374 (478,702) 2 (5,023) 59 413,838) t (241,974) Cash Recelob Special Assessments - Levy Special Assessments - Delinquent (prior yr.) Special Assessments - Discount WaterlSewerllrrigallon Revenue Interest/Miscellaneous Total Cush Inflow oVeraflna Expenditures Administradva PIR -Board of Supervisors FICA Taxes ProfServ- Engineering ProfSery -Legal Services ProfServ-Mgmt Consulting Sery Annual Audit Telephone Postage and Freight Rental - Meeting Room Insurance - General Liability Printing & Binding Legal Advertising Miscellaneous Services Misc: Assessmnt Collection Cost Office Supplies Total Administrative Maintenance Contracts - Mgmt Services Contracts - Other Services Communication - Teleph - Field Utility - General R &M - Irrigation R &M - Water Plant R &M - Waste Water Plant CIP, Total Maintenance 17,477 17,477 28 28 $ 17,605 5 17;505 $ 500 $ 500 38 36 1,343 1,343 2,272 2,272 2,374 2,374 2 2 59 59 25 25 112 112 351 351 208 208 2,176 2,176 15 15 $ 9,474 $ 9,474 $ 25,794 $ 25,794 398 398 6,767 6,787 1,026 1,026 1,876 1,876 1,607 1,607 162,681 $ 37,486 $ 200,388 17 PORT OF THE ISLANDS Water and Sewer Fund Community Improvement District Cash Flow Projedlons 31-Aug 30-8sp 2019 2013 Debt &M= Princlpal and Interest 5 . $ Tohl Debt Service $ ° $ Total cash Ouftw ; 48,981 4 208.842 *NOTES: Eallmated CIP costs for the anticlpated projects are shown quarterly. 18 PORT OF THE ISLANDS All Funds Community Improvement District PROJECTIONS GENERAL FUND Adopted Proposed Proposed Proposed Proposed FY 2013 FY 2014 FY 2015 FY 2016 FY 2017 Operating Revenues Assessments $417,984 $417,984 $417,984 $417,984 $417,984 Delinquent Assessments $0 $2,177 $132,629 $2.090 $0 $13.764 $0 $14,269 $0 $14,669 InteresYMisoellaneous Total Operating Revenues $420,161 $562,703 $431,748 $432,253 .$432,650 operating Expenditures Administrative $120,826 $119,794 $123,388 $127,089 $130,902 Maintenance $223540 $250,280 5257,788 $265,522 $273,488 Total Operating Expenditures $344,366 „ $370,074 $381.176 5392,612 5404,390 Capital Expenditures CIP Projects $70894 $50,000 W -0 _34 Total Capital Expenditures m $70,894 $50,000 $0 $0 30 Estimated Beginning Cash Balance $1,243.735 $1.376,364 $1,476,93b Eattrnated Ending Cash Balance' _ $1,243.735 $1,376,364 $1.426,935 $1,466.577 54,494,837 WATER AND SEWER ENTERPRISE FUND Adopted Proposed Proposed Proposed Proposed FY 2013 FY 2014 FY 2015 FY 2016 FY 2017 Operating Revenues Assessments $1,089,624 $1,089,624 $1,089,624 $1,089,624 $1,089,624 Delinquent Assessments $0 $208,000 $345,900 $215,000 $0 $215,000 $0 $215,000 $o $215,000 WaterlSewerlirrigation Revenue $2,838 $578 $2,838 $2,838 52,838 InteresUMiscellaneous Total Operating Revenues $1,300,462 $1,651,.102 $1,307,482 51,307 d62 $1,397,462 Operating Expenditures Administrative $141,498 $143,047 $143,047 $143,047 $143,047 Maintenance $430,411 $482,795 5482,795 $482,795 $482,795 Total Operating Expenditures $571,905 5625,842 $625,642 $625,842 $625,842 Capital Expenditures CIP Projects $50,000 $24,400 $54796 $64,798 $64,796 Total Capital Expenditures $50,000 $24,000 564,756 584,796 584,79& Debt Service Principal and Interest $655 „360 $655,360 $655,960 $551) 160 S656 ,3i" Total Debt Service 5655,360 $ 655,360 5855.360 $655,36tl $655,360 Estimated l3eq,nninq Cash t3a €ante ($241.974) $103,927 $75,351 €36,856 19 r I MNVI t 0 0 0 W W N 1 010 0 0 0bO1 In 1 rlO ri 1 N N Nb N H 1 W I bHr� 1 O O O�N N 1 NHO O O O N O i VIO V' ; "joD b b i 00 Nt` w m 1 ODlao b410 Ill 1 W O m 1 I E I 1 In0IDbr- In I IV H0 NrlM b 1 MM m I I O 1 I. M V' b VI N N I ry M VF 111 VY 4& 4A. 01 1 M d1 r, 1 Vl Vt Vi- f I A*� Or 1-1 1 l r{ rr 1 V!• 1 , UT Vf 1 2-1 1 ! 1 1 1 1 1 I t 1 1 1 1 1 1 1 1 PI r 1 t 1 I 1 1 rnU iWi o0o i 00000 0 1 0 0 0 0 0 0 0 o f 00 o f 000a o L 0 0 0 0 0 O I 0 0 0 0 0 0 0 4 I 0 0 o t V}V}Vi. Vl• N N t (} i? VII (/} V> V! 41k N I Vl VY 41). 1 I W 1 A, I I 1 1 1 1 co 1 1 Y I 1 1 I 1 1 1 (J 1 1 I 1 1 f IL• P. 1 1 000 1 00000 0 1 oaoo0a0 0 1 00 0 1 0000 0 1 00000 a l 000. . 00. 00 0 l oa o f 1 I r 1 I Vt17}V }t?Vr VY I V }(f1.V}VlVtVtVT yr ; VI•i/} yr ; A l 1 i 1 1 O f H l I I t O I a l 1 I 1 t 1 t I I 1 1 I LL I I I 1 1 I 1 t I 1 I 1 I [ I 1 1 1 I I I 1 1 I O O O 1 0 0 0 0 0 O I 0000000 0 1 co O 1 0 0 0 0 O 9001 0 O 1 0 0 0 0 0 0 0 O I O O O 1 yr Vr Vr M. Vr Vr 1 (II•V }VI•V}Vt Vr(a Va r H 1 1 ' 1 1 1 i H 1 1 1 1 1 1 Ix 1 1 1 4 ! 1 0 w In W oG 1 1 t i I 1 QQQ I HH 1 NON 1- 00000 O 1 0000000 0 1 00 O ( N 00 O N NIµ]' H 1 H If O O O O O O ' O O O O o O o o ' O O O i r•i ri [(�'ryry,]7y'' Vl V} N %VY In I V} (/}V}VY N V} VY V1• I 01 Vi Ol 1 u- H 114 t i N N 1 i tT 01 1 [s. [II >1 00 r H 1 6 N N I t M M 1 1 F F I F 1 a I t 1 I O 24 1 1 r 1 I 1 N I I U O O O I O O O O O O Y 0 0 0 0 0 0 0 O 1 040 O 1 O O O O O 1 1 �✓ 1 O O O O O O 1 0 0 0 0 0 0 0 O I O O O 1 I U I b 1 V}N(ltN tll• V1• 1 (!f (h Vl• V? V} V} V., V} 1 I 1 1 I r 1 1 pl I r i 1 t 1 O U 1 1 R'i t I 1 t 1 f W ( I E I 1 1 1 1 I$ 1 1 1 1 1 1 1 1 1 I 1 1 W rl ri N 1 O a O co V' N I OI O O O O t!1 IT U1 I r'1 O r•1 1 a N N b O 1 d'i 1 O V1 r110 1 O O Od1 r- N I N rl O O O O N O 1 d1O cN 1 UI b b b 1 • •• 1 •• 1 • I b b I Ea l En 1 OOrrm M 1 OOO a Q1O In t O1O to I In t m 0 H Dl+ H 1 MV�rt O NHM b I Ifl In O 1 I W 1 W 1 M C' M VIN O 1 r1 M Vl• lfl +/J• V3• VJ• 01 1 M V' W 1 I Q 1 a 1 yr i/} r vt Vr N I H 1 Q ( VI M N O I I H d1 1 1 W I (CQY17, 1 VY Vf V} rl ( I rl rl I 1 w I 1 Vt i I V► V? 1 £ 1 (k I 1 4 1 1 I 1 pf 1 I 1 1 Ol 1 1 `'•' 1 1 1 i N I I 1 W O '1 I iii 1 W •• 1 O ; w .. I 1 O W I I E I ••Y[n� ; , o i W H 2S I S p i c7 W i 14 FA 6 H M I I W I H O 1 0011 ,may I H 1 2 O 1�` 1Q •• µ� .. H Cn V] Q I •• 1 U y� Y 1 I ot� I 1 `�S I d,HQ I H 1 EFF 1h i� W I [n t k7P V) I I F 1 H N 1 0 I f o H Iy' a 1 E+ I w UU I��• H a W 1 I u 1 aj �77 I Q I Cn In 9 a (1'. a 1 "� I u C� �� I a P 7 O •• I I U 1 FC a RC. I l O 0 H W W H 1 (q�� I iJ w .% -1 a mH a F /C ! 1 E W 101 1 q ••O I I 100 1 ,'� wW fxwaC I t+ l W 1 y I H 1 t 14 W H I I I I H F I H I g q H V1 1F{ 1� Y V) 1 VJ V1 3 Ia I 'S�,+i i O 1 1 z ON CK H tY I ( I I I l a ( Rol 1 t1 1 /� d W I 1 1 l a 1 W�pGp E 1 I UpgWUUp�j H t IRA, F r I H qIS 1 p 1 000 H I gAHm3 O I I WUUaU1�31 O aC 1 (� O I H I W atY 1 I I W W I M) ,.. !a E, 1 i ... —.. — E � w I Q H I i4 0 .,... ..�..... I 1 I I t t 1 1 t 1 i N Rl �a a A P4 x m0 0 w 0 a I � I Wa U1 I H W q a H r7�7 U�H � W W >I 00 w0 N N w 0 U i M N O 0 M rl � H I or to ID oA .. 0 N R: as 1 1 roc rimrr00 ri ei OH w X000 HHOH0000 NN0E m lJ100 1-1 HO'•10000 riHO�O I- ° N 1 NN VI MM O C VI O O H OD ID O %D O HOC 1 H •i 111 1!1 lf1 • H M M rl 1O w N O � N OD O ri 1 1 I 1 I I 1 [y 1 0 0 0 0 0 0 0 00 O O O O O O O O 0 0 0 0 0 0 0 00 0 0 0 0 0 0 0 0 O O P O O O U 00 b b 0 0 0 0 I � of �, ai tri• ur 1 H'1 WI al � 1 1 1 1 1 1 1 1 p0000000 00000000 000000po0 00000000 000°00°0 opo0o I o o � 1 U 1 H 1 al 1 C34. 1 I 1 1 I 0 0 0 0 0 0 0 0 O O O O O O O O O O O O O O O O O O O O o d b o 0 0 0 0 0 0 0 00 0 0 0 0 0 al l I 0 ! 1 � I FiOR H I I 1 1 Q ! IWI ai a i ,°- i °OrNirr000 000000000 000000000 .- I�o�00000 �- 1>- to�00000 Haoo H I H 1 dlb� H HADw W 1 ri ei b [l1 I l I I 1 H 1 1 i1 1papl IAI I I 1 I 1 � 1 i I E W 1 1 C7 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 00 p 0 0 0 0 0 0 00 0 0 0 0 0 0 0 Op 0 0 0 0 4 0 0 00 0 0 0 0 0 0 0 H I Ul 1 {n +h U 1 I'D 1 a I I wl I I I Q 1 1 lal u l a l 1 L r � �i W � r�D1- lrinlnoo .- 1'•IOH�woO .- I.�o�- +00000 �Ir1oH�m°o 0000°boo 0000000 H i F H 1 p M I H I IQ'i 1 d1 m yr M o V} I W I [A 1 H H eq H l H 1 0 1 V? k En H 1 1 Ik i U l 1 1 1 iUI 0000 ^ARC WWWW ^QAvr -AQur ��£E -,QRvr ur 0000a- - 0000a- +� 00 oa- H i WwwtQ.aah wwwwll��ah 1a�ah wwww ah wwww�an wwowWaah 1 I H I I I ��I..II 1 Hp�y pp 1 1 1I 1 FG HqQ 11 �1.I 1 IP HqA 1 I �-II I � HqQ 11 I I Hqq A.'H� i FUHWWWa CAia- IUHvPgr•Ca ` H iFVroaa aHIUE4 aHUE-4 0 c>:HUHVW {t� i�4i y'H Wwwa FIyHW W Wa FE. 4H wwa HF HW Wwa HH,�!'H W Ww W'� 111 C/] U1H pJ U��i �.I fA fD UIH p]U�li �i CA CI)!AH U"�i fA UJ f11H H`�Zi 'a 'i7 I / 1b I �.IU - 1U.]1CA�V.IE�H.I �rHarH �J -1iq �S .IQi111•'.A1�V.I'��7.ItJH�r09HQ �£1�A�iI�H- 1i.7��J1rHhr�tilR.i1 �Qi�HrI�- +I�- 1i�71�iH7�W �-Ii.� �.1m F 3333333 3333333 33333333 333�3SS3 33353333 3333333 i 1 1 Ln Ln p O o 1 1 I r 1 ! 3 I H H i•1 H H H M a q H 0 01 U M ri U O a a 101 ca O I I Irl H t m I O 1 N �1 1 Ln i4 1 O 10 la 1 IC I i!T a 1 � I I O I H v I I la I I. I 1 I a 1 H 1I O O fh M N H M Ill M 0 0 1 MM cr r r• O 1 Hri mm Ln 1 N i � 1 . 1 b 1 i/!• I 0 0 0 0 0 0 0 0 1 O 1 • 1 4} 1 1 0 0 0 0 0 0 0 0 1 I O 1 I 1 I Vf 1 1 I 1 I I 1 1 I 1 1 I I i 1 0 1 0 0 0 0 0 0 0 0 1 1 0 1 O I 1 1 I tJf I v1• 1 I 1 1 I 1 1 1 1 a =M N d M ri M I rl r•i 1 O r 1 O O Q .. O Q ik Qa I 1 1 I 1 t I I� 1 O t 0 01 H O b b 0 0 1 I O I N ri 0 1 1 I I P. m I i OG t 1 I i I I 1 1 I M H" I 'il 1 0 1 MMOI11010100 > I, a i 0 1 Hr{ Nrr O Hr�+gl. t.j I i1 I 1 r N N VI CD N N U tl 1"t i Fs, I I I ll N. U+ Cy l 1 1 M 1 S� O O i F I +Nlr 1414 l 1 7.00 O a a 1 I 1 1 I 1 I I N I 1 1 1 1 0 1 O 1 U I b I N I fx 1 1 I 1 1 I 1 I p t U I U ! I 1 1 1 1 1 1 i I I a =M N d M ri M I rl r•i 1 O r 1 O O Q .. O Q ik Qa I 1 1 1 t I I� 1 O t 0 01 H O b b 0 0 1 I O I N ri NO01 O I N I I ri ri ri N N • 1 7-1 1 1 N N r•1 I WW I 1 M I H i I 1 m 1 1 yr 1 W I 1 I � iq .a Ia 1, H 1 � I E wwpW A- a4�j, H IQiHq]��m QN v E E/3 1 1 1 I I I I 01 OD 01m 01r VI 0000mm0r, N NONHHOM 1 NrIH NMMrI IlI NN NMM m M I b b b 01 01 ' In O N I, D 01 i!? 1 Arr I N 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 O O . i O O O O O d 0 0 0 0 0 0 0 0 0 0 00000000: p O 91• I Ul 4a Vk 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 O O O 1 . 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 00 o O � yr or 0 0 0 0 0 0 0 0 00000000 0 0 0 0 0 0 0 0 O O I IT W e -10101 t71 r, OOOOOt Oi O n N NO Nr1 r10 M N Hrt N MM HU1 N N NMM O M �O b b Ol 01 � O N m � � rl N o £op £aQQ � C7UW W.7HghqQ rn7EU+m�pq �W oc N.-11 w 17 w W[ a EFuR7mmwHH to r O P4 X60 oaAQv+ aly� ww�w� H �.j 2 HW H g r' 1 w w aaw a Tc41�+�bb�oH4 0 0 '•i a 0000QQ wwww aghq N�HV]� -fAFCW O 0 N f I l i ri Oe•t ri 0101n d1 1 I 1 WNNb Illvl.- Ilnnrr+r 1 I i mrHa, b1D binrn 1 1 1 rn dIN m 1 1 1 r l l t HN N 1 I t • I t I N I I I N I f 1 I 1 1 I , 1 I t I 1 1 1 I 1 1 I i 1 1 i O O O O O O O O I I I 0000 O I 1 I • I I t 0 0 0 0 0 0 0 0 O 00000000 t? 0 0 0 0 0 0 0 0 O O O O O O O O i O • 1 � I � I rl O rl ri 0101r Vt I In .r rt LA t, b ko 91 % a1 , I bb 00 I m n N N I � (0 H � i/t mE'' !! l'�� i• H F C 1 ��' rOC 14 i C7 V i4 m to Cf,H i El 1 O 1 1 tm 0000 O O 0 O MM0 to r♦ rl N I r 0000 rl 01 NH rUlrlr rn r- '800 I I �c1 1 r^�E -4 H 8 to z i f eN n r-4 � r) h 1 � '1 I11 VI d• H 9 ! oG i ,E }. } of rfwfoQOo rl f 1 0 1 t it U 1 a 1 1 i 1 i 1 oQOo 1�) o I 1 I t yr I u O I 4, 1 1 r i 1, 1 I r 1 f O O Q 0 I Ci `1 O E iHi a r f 0 1 I a cn I t I f r i h O O N 1 I N N H N N N P4 W t I 1 y+00 ow�i i N t t i H i r r } r t 1 8 �8� t f I 1' 1 I 1 1 r Irl In H w I I N N H h I � 1 tl9 } I M M 01 I 1 Ul 4i4 (l(nt� t iA 1, 1 r I Qt i 1 O I 1 W q o t t.. pp H to M rt i{ i i�rW,7 CW7 �W w7 o r i A pi 1 1 a 0 14 pN H 3 N H F U y� Pd E H b A rq N a •• A H ai O mU M ri 0 C7 O a W 0 p E. 94 0 W a W H H U H ?•I O O �aa R N N R m N O 0 M H M co1 H H 1 o h to wo qa, 1 1 1 M N H M O O m h 1 rtO H,'1h O 1 b10 btD OI m E+ 1 1 M 1 K a W a+ to l 1 1 1 1 1 1 U 1 H 1 al I al 1 1 1 I a' i. hC I 4��.z� 1 1 1 (7 1 +zt 1 H 1 t W f 1 ^Fi 1 I Q , 1 1 1 , 1 1 H H H I t H I t p I 1 I I 1 I H 1 1 1 I 1 1 1 W 1 H 1 in 1 U 1 1 1 O! 7 1 � I I la l �I�lal 1 � I I 1 I i zi I O I i W I 1 l I H 1 ry' I I mH I O 1 I Ai I H 1 I I H I 1 I 1 I 1 1 1 1 Q 1 1U1 1 1 I I F I I I zHz I I i p I 1 I 1 I li 1 1 1 t I 1 l 1 1 1 1 I W t t 1 jr7 1 1 1 , 0 0 0 0 01 0 0 0 N N O N H 0 0 H N N N m m m m M A& 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 O O O O O O O O I 0 0 0l .I ui u- m 00000000 0 0 0 0 0 0 0 0 00000000 O O O i!} f1} N 0p0000o0 00000000 000p0000 p O o 1 M O H M O O M W MNH M d I tD to b m h � I ri VI• p 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 O 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 0 0 0 0 0 0 0 0 1 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 p O t m N H M O O m r HO raHh co bb b[113 H m m �z��-- mA+11• WWWI- }Hjqq�mqq- W F trl M RC W +irjzHwwwa �Iz+zpppaHo Izaaxxxtxa In h Psi 0 0 0 0 01 0 0 0 N N N M t o co H zz6zaDEll - +� WwwW17-.A H�- -m�as� pE�a7 �•! HW wWH SlSH o 2RPm od ine 04 a w a 0.4 ad mmmmommm 0 O H a 1 1 1 1 1 1 I 1 1 0 0 6 0 0 0 0 0 1 0 0 0 0 0 0 0 0 O 1 O (A 1 t? N N O N H O O H co N �p��pz.�mDvr• uWUWw'�H'�m al��.1iUHvW�aWa HU�Ht� WfAH wlxxxaaemx N y y N N O N O p N a I Inori+noomm M N r4 M H 0 IL to b IT r b M Vl °W w W aaHoa��w O N In 1 1 1 I 1 t(1 dl H I!1 O O tT m 1 1 1 M N H M H q I I i btu b01 t I I' 10 1 I 1 M 1 I + 1 I I 1 I � 1 1 t 1 1 j 7 I 1 0 0 0 0 0 0 0 0 1 1 0 1 1 I • 1 1 { / 1 1 t 1 ! 4 1 f I t 1 4 1 1 X 1 1 t 7 1 1 1 1 1 1 1 I 1 1 I Ip0000000ll 1 O 1 1 1 N 1 I I t I t t I 1 1 1 1 ! I t 1 1 1 1 1 I I 1 f 1 1 1 1 1 f 1 1 1 I 1 1 l 0 0 0 0 0 0 0 0 I l ! 011 I 1 t t 1 I I 1 I 1 1 I ! 1 1 1 1 1 1 f O ii z 0 0 0 0 0 0 0 0 1 1 i O 1 I OH �H'! f+ i ut i Z W � i i hUWi� Y I I x Pi z• 1 I I / I t 0] 1 I I 1 0 0000000 I I V10i 1 O I 1 1 ! 1 U] H 1 4} I 1 f I 1 H .Ti Cr1 I 1 •,� HH+ O I 1 Ix W 3 C•I mogw AWD itoN ri MrloaloD i i 17q� 11 bbr'b I 1 tp 1 1 I t I 1 W a I 1 11 M f 1 I f t!F t 1 C!) I I 1 1 (sj RWi I 1 1 1 I ! I 1 G�yi � El £wWEO roo0 �wA ii W a- ++>• I I W W i Ijj��jjl �I1 Oalhgqpv�gqr O.N rAMW W I i£1+EH4 f1 i HZH2Cdl1 �H I I 1 1�FCH �.7 .717 {Y7. Y I 1 1 1 1 1 1 ! ! 4 N I I I I L" N Ln r-i o f dl 00 N O d� O f 01 b m Ill m o tl1 b M N t Ln N N N m M � i co m N f0 F u1 V} Vf f f t V � � In En EQ W O 6 y O a a a o o H (.� H W' p La W W A 1 x O o � o W N a A 0 N r-i O 0.' o q N G) o kD a A a 0 Jr. y pH x H R, O F a w V H a dm R 0 ri n m W O U N U z P4 W O P4 �i Q M w H a 0 U o cs m a w 5 x W O o w CJ Q 94 x O h a a a M ri t` N N O W 0 N O sM 0 N N N Rj � p0l O O dl O a 0 y O O [N W O O� Q a 0 �o 0 M T y H 0 O oa W ni i a 75 z 0 M �-i H co 0 d� W m O O O O O N N ri H al E-4 QHE] RNW3 � fCW�J N Q) ro I �t r- Ci 0 ml c to N o CL "0 'r c 0 N dj (Y) m In 0 CL w !L a-, ( C E E it Zz O c 0 Z> magi Cb Z 10 Z D E In 0 CL 2 u cn cli LL a -r 0 E Cc 5d E c U -C 0— a cu D 17 r 0 Lo 3: CL m CU r 1 U. co b n Q. 0 u -0 CIL c to N o CL "0 'r c 0 N dj (Y) m In 0 CL w !L a-, ( C E E it Zz c Z� Z> magi -6 Z JL Z D E In 0 CL 2 u cn LL a -r 0 E Cc 5d E c U -C 0— a L) r 0 w all TI- ul m CU r 1 U. co UL C.� CIL (U cl rd in co L) 61 Q1 Ll 'D U) (n 13 G m > a uj CL z w z w a c to N o CL "0 'r c 0 N dj (Y) m In 0 CL w !L a-, ( C 7 fn O O "I N C! V-1 -ml co 0 CIS co or E a. D o LO 12 LL ❑ al Ml U) E E E E Zz c Z� Z> magi -6 Z Z Z E E In 0 to cn LL a -r 0 E 5d (cc a c U -C 0— a L) r 0 w all TI- ul m CU CL 1 U. co C.� rd in L) L) 4) z (n U) (n W > a uj CL z w z w c a IWL L 4) E E F2- E 6 cc .6 c a M Uj CL d) A cc > 0 U r, z 0 z 0 w U) oil z 7 fn O O "I N C! V-1 -ml co 0 CIS co or E a. D o LO 12 LL ❑ al Ml U) E E E E Zz Z� Z> magi Z Z Z E E In to cn Cl) v L) O C.� rd in L) 4) z (n ul U) a uj CL z w z w c a IWL L 4) OC cc .6 c a M Uj CL z 0 cc C, 0 U r, z 0 z 0 w U) z z Ll� z w B c a. E E 3 CC w cc uj in cg o E LU U) al 2 Z LLI Q. r 41 Q.X U) x LL, Ll d ir E 0 ui T- .15 D z a x ui z C) 0 az vi Cc °z msn w (L c E E to cn C.� in O 14 141 t i 0 t o 6 LLJ CC (n Z L) Mw Z w Uzi N Oc w cc o p 0 1 -(U r uj cr Z -0 cc 0 E at C: C, p 0 Z n CZ CL LLI n 0 wiI n C.j dk O t .D E O ®�.Pi 2c Da ro LM Z E 2 uo E !E CL • C, E c �- 9 j 9 E 4) Im E a. o cc 0 C: UO o m (n N.c T3 ca .v 0 = 0 C., ,9 -2 IM 00 ej 0 ca C cc , E psi in ai No, O 1; 75 Z o > U Al it 2t a cn 0 V1 Z Z Fn ca > w Ln 0) 0) CL u a L) cL, w O E IP c6 m D D; 0 - C 6 L 3: 3: us ca CD a a c\l N I�i > t: CL al 0) w 01 — t .D E O ®�.Pi 2c Da ro LM Z E 2 uo E !E CL • C, E c �- 9 j 9 E 4) Im E a. o cc 0 C: UO o m (n N.c T3 ca .v 0 = 0 C., ,9 -2 IM 00 ej 0 ca C cc , E psi in ai No, O 2| / ) ) \ § .n k\ }i \ k, $ )) : \$ ;§ 4 § \ \ R a) § a2 . §�k7 * >t! 0(L / i| 3 § i In \k | ƒ} & a 7 « ƒ \ \ \ TO In \� / k ) \ | k . � | / � ¥ � \ | � [ / § \ 2 I \ 7 # # � $ � \ } $ $ $ ° \ � m 7 ; } ; k k } & 5 d U C N d c a� � T nd'. N �o bo NQo _U `6 O L6 2 21 C � Q H U > V U � m u N d b E c � c c 43 2 W R w N ^1 m U f0 ` v n tq 6p. 20 F M) r C tlp O [7! d E a a E C C 6 d C D � 4 b � � IL u U O a m •y 'r N 0 D U U � N N N V J N LUU � d C r � a � O LL `j , N J c m p o$ eat n Qm CL a o N O Q N � d D D d � O d d � m � � o Z m m N � N O N O {giRp Sitl1 C {yay W •C N p w o Im N _ LL a> a m 'b U a O .a y CL E N 0. v m r E c a � v o p M Cp A aai � o L r N w L # C C C 1 �1 t �j N1 o1 o U cn N r tr U C C N C O M N, W O N N O � d � m 01 a m � 6/ N N a a C d Nl P y x p E 3 iq ltS N c M 3 c � C E is E 0 3 � U - N 'q is £ a °a Z C Y C us � W N yi o n. - E a a E C C 6 d C D � 4 b � � IL u U O a m •y 'r N 0 D U U � N N N V J N LUU � d C r � a � O LL `j , N J c m p o$ eat n Qm CL a o N O Q N � d D D d � O d d � m � � o Z m m N � N O N O {giRp Sitl1 C {yay W •C N p w o Im N _ LL a> a m 'b U a O .a y CL E N 0. v m r E c a � v o p M Cp A aai � o L r N w L # C C C 1 �1 t �j N1 o1 o U cn N r tr U C C N C O M N, W O N N O L _ cl O !� N C] l•] C 1 - tom- N in tddi' IV W .0 t? U N Q Q GI a � N m o m o U � 0. c y U > yyy � S a U � U 07 q N Ol Id C A L c l .m u cr f0 � fC > r a a inc.a¢ j O }� o E e: N N N � ,1 N E m q U a1) N U iq t W N F— F R} E a R 2. R � a c> a m E �g QR y U y C aIN (� R �J C `p� O � V rnr nt E Y � m V Z N 3 n U � l �i z� r M Z r � p Y T C � � c G E o. 9 L O y �i �yy y U • �2 i i F- Ya w E_ 3 q 6 va q of I.L. cc ca t CL t. } Ia N U W Q V �C M n r c Rs y S may{ C n v in `a y Zf � N y R N 3 cn A rid � s 3 � i a � Ss 1!1 1 n°} Q 1 'L2 >c 7 4 C Ln L2 V% E i7 O � U ,y O C -x r ) I M u + O d E 'V t3 �s 0 c td � 2 t' Q Q C O & y Z N N y A RI � I V � L •t L O F- a .i C z I 1 i Z 1 J J 0 � 7 pp J N ] O ' a �Ia I I 7 t Q l i a a _ F- ] CJ N � f7 N CU N C U C N ti y C) N N N $ t 2 IF,_ § k §�U) w §2 �a k . E %o ;t§ $aa $ 8 � a v � to $ / \�9 � ( � � �\ \� !S G g o R o: Q6co \ \�\ o � » \ : G :y§ 2 � I cn CD Cl) \. § § ONN 43 ci E ol a CL 0 c cs Ig N .0 1 FZ WO I 759 Y TL9 \ § 0 Lu Im 03 E o A 0 M w 0 u dc m LO � S a n� A o � T m � p LF � �dj E o 1 $ eitrS $ 5 8 chi Upx Fi A 8 R aN N U V po Ln M N ofn C C d m H F G 0 m o ID m G N o c �yb p$ 0 ID Cl N y C � N m y y N C6 LL AR C N m .y o � E C U m N 3 r � m o 4 m & a J �yj, 'O m Z �f o o S a 3 u N 7 D CNr N d � o m CL si7 � E U b 'E 8 > It Y ccl m E `$ cl N � K1 m � � a o Yf c N N a LL U a. a. s ¢ c z z o z z E z w c � K m V �_ w O O C p Ul a w O h a N m U c m c N M N m �I R N C) 3 G U1 m N L U r o � - m m d g L d O � m O c F" a Q ei jL N °i co co c R � N G id y; C m� C m .58 > C Q C U > C' N N m m 'a i to U 4 •� U m m con 15 = V C m OW m a CC* 7 O 2 >T:aa rn 0- CC ofn C C d m H F G 0 m o ID m G N o c �yb p$ 0 ID Cl N y C � N m y y N C6 LL AR C N m .y o � E C U m N 3 r � m o 4 m & a J �yj, 'O m Z �f o o S a 3 u N 7 D CNr N d � o m CL si7 � E U b 'E 8 > It Y ccl m E `$ cl N � K1 m � � a o Yf c N N a LL U a. a. s ¢ c z z o z z E z w c � K m V �_ w O O C p Ul a w O h a N m U c m c N M N m �I R N O V; u ID as QC d us OU ra O 'cl m V CL a ID 0 4) Q cn a- M -:( tz uj w E 7a Li CC En L Z, X Ul z uj 0: LIJ m -d TL 0 ay ilI ED E - LLl co LU C%: C C cr .2 z P C,j coco fa tV E E D C7 1-2 NBC Z& ro ammm cli N N ti 0 go 4 CV 's All o nt :9 -E CL E C: o Z. > cl. ammm cli N N ti 0 go 4 CV 's All o :9 -E N 61 c1l > Lt N 2 E EL 0 01 fill 0 m ammm cli N N ti 0 go 4 CV ti 0 F- 0: 's All o :9 -E N 61 c1l > Lt N 2 E All o c1l va r Sri n: cv 11) v �l �- , - I ? 41 41 :a we F -uj C3 -I 0 a a 0 a! 0 0% rl C) m 4n m M r- NNIN VV n7 a lu cz CL 'U u IV cx w lu A; > o Id U) E E 0 cl 4) > lt tn rtt,m COS In m CL m •n =m m w t Lu 0 Cc - m 'Y3 N Ln CII .1 43 o O y ,5 L71 ro al l6 0 Al .6 Iff o c > cn a- m 5 we F -uj L) S2 -Y Y j, i! 2 e 2: OWWWOU U) V) U3 W J) fn � U) 03 V) 0 9) le e z E Z� le e E e e 2 E E C. E c E E > > > U3 th (n to en U) fn U) (n L'I el I I'll dl r 0 C� cli C3 -I 0 a a 0 a! 0 0% rl C) m 4n m M r- NNIN VV lu IV lu A; lt tn rtt,m G In m CL m •n (D m w t m 0 Cc - m ' FJ Ln CII .1 43 o O y ,5 L71 ro al l6 0 Al c > ro ti sl '9 , t: tz 'D . mar z to 0 0 w CL 13 0 V vC Ti V 0 r fu 0 E D E E 0 CU 'm r D ru M ra m fo E > al N a V m x F ii cl LU d U) LU it L) S2 -Y Y j, i! 2 e 2: OWWWOU U) V) U3 W J) fn � U) 03 V) 0 9) le e z E Z� le e E e e 2 E E C. E c E E > > > U3 th (n to en U) fn U) (n L'I el I I'll dl r 0 C� cli i 0 c tt d y c a, m O .C1 [3 C b o O it c 03 LJ LL :ff Id 6 — pC @ T al @ W N ^ a} J > °o of ua ii v vi of i-- o� y U > yw � U O !n n � > O C V y @ m E Ic, @ td 'U M C f za _ > C o a a � rS U E In @ 0 @ E > � s c C > iA E > V1 I_ O Ln O Ln o o O Ln w O o �� c, rf rf of � t^ 0 o v V v v V •r v N . �a 6i u flk w f6 @ 0 m @ � cs >' W m n v m v 4 — N is N N J n m > > N g N ry N @ cu CG M O c *7' O � a� fn kJ N Llf LD n v b d of o C U � n r> w o m E 0 E @ 5 m 3 fl 7 cn cc d O I, a c m E $ o u CL m c -3 b m c X 21 @ Ij V @ N U 1 Z U Z d n n c M n n Ll c E N C G. > o o a b .0 a) Y 1 (n h ii m E c a, m O .C1 [3 C b o O it c 03 LJ LL :ff Id 6 — pC @ T al @ W N ^ a} J > °o of ua ii v vi of i-- o� y U > yw � U O !n n � > O C V y @ m E Ic, @ td 'U M C f za _ > C o a a � rS U o =t ani a a Q c U a O w � n w rn %) � M m g N `u ro va w U�� k C Llv +v,-, 'ti7 O N 6] q � N N N D ttl � Cv � z I v u I t/1 0 0 v M V_ N m 'a 8i nL n m U yo C m d y E Lu p ^�" 3 2' ro g E d N @ Y 4)i @ 2 c r � M tc7 N r o c a s a -- ss .0 O E a ti > c 0 N � U C C @ G 0 A rf c 8 .aldlodlo %1 t%3 E In @ 0 @ E > � , J c > dI C > iA E > V1 I_ N_ nt @ (tl V N . �a 6i flk �� m m @ � cs >' W m n v m v 4 — N is N N J > N i2 N m N 0 10 t? cu CG M O c *7' O � a� W kJ N Llf LD _c m A V d of o C U � n a 3 fl 7 d O I, a d) u CL m c -3 b m c X 21 @ Ij V @ N U 1 Z U U d c ci > o o a w a) Y 1 (n o =t ani a a Q c U a O w � n w rn %) � M m g N `u ro va w U�� k C Llv +v,-, 'ti7 O N 6] q � N N N D ttl � Cv � z I v u I t/1 0 0 v M V_ N m 'a 8i nL n m U yo C m d y E Lu p ^�" 3 2' ro g E d N @ Y 4)i @ 2 c r � M tc7 N r o c a s a -- ss .0 O E a ti > c 0 N � U C C @ G 0 A rf c 8 .aldlodlo %1 t%3 E In c to l r o E > � , J c > dI C > iA E > V1 I_ N_ 6i flk �� W 0 n uy m @ � cs >' W 'C7 o n v m v 4 — N is N N N i2 N N N r r M O O h-: *7' O a0 W kJ N Llf LD � chi G �I 7I OBI OI US rt Ti 22 LL M N C: Z > Ul E I — a) (D Z5 E E E ty C3 CV ez ,e 0 cc w CY 7 co oj z z 31 Z LZ O C CC cC Y5 i5 41 y} Kil cn iJ .2 s is 15 cu I— m ct ul LUI El u > E E as CL c <0 - > .2 > w M > > . a) oll > ni 41 0 O rm- > - U J W CN c Cl CL aS > 0 a 0. co a- 0 a: < s; Cq v US rt Ti 22 LL M N C: Z > Ul E I — a) (D E E E C3 CV ez CY 7 z z 31 O 9 VC Y5 IM cu I— m ct ul LUI El 0 C,4 C', cU O C\l ul A .2 P CS a) (D E E E 0 C,4 C', cU O C\l ul A .2 P CS � � 40k .1 C 2 k k E § � 2 it \ k \ $ _ I 2 0 u � to o -� § cn @ _ § = L > e o w&2k f $2' o > w3Lo® © E0 ©2 k t�0 $ a Q_ )R $ _ � § ■ ■ } / § \ � O 8 Cf O lN N o Ti 3 o U Y1 17 u > C2 cl C� a! ui tCa C t 03 S LT E E En C E -a V) E U) E (n E w E E O lN N o Ti 3 o pN U Y1 a! 3: S LT E E En C E -a V) E U) E (n E w E E kri E E E E E E pN ti LU E itl ^Q rn Z: g 0 0 E E z °tx 1 J- 111: O yy E E F E 1c1 I- A'i IE F'd Np LL LL itl ^Q rn Z: g 0 0 E E z °tx 1 J- 111: O yy E E F E 1c1 I- A'i IE F'd Np s Up Ff �i o- C u a m m @ O 6 h a yZ _U N O 3 O C p m E V C �1 O `IS c•°�a 9 Y c'0.v$ Port of the Islands Community Improvement District Severn Trent Services, Management Services Division 210 North University Drive, Suite 702 - Coral Springs, Florida 33071 Telephone: (954) 753 -5841- Fax: (954) 345 -1292 September 25, 2013 ,Mr. A. William Moss City Manager City of Naples City Hall 735 Eighth Street South Naples, Florida 34102 Mr. Leo E. Ochs, Jr. Collier County Manager 3299 Tamiami Trail East Naples, Florida 34112 -5746 Dear Messrs. Moss, Ochs and Brock: Mr. Dwight E. Brock Clerk of the Circuit Court Collier County Courthouse Annex 3315 Tamiami Trail East Suite 102 Naples, Florida 34112 -5324 In accordance with Chapter 189 of the Florida Statutes we are required to provide to you at the beginning of each Fiscal Year a notice of our public meeting schedule and a District map. Enclosed is a copy of the District map and notice is being given that the Board of Supervisors of the Port of the Islands Community Improvement District will hold their meetings for Fiscal Year 2014 at the Orchid Cove Clubhouse; 25005 Peacock Lane, Naples, Florida at 10:00 a.m. on the third Friday of each month as follows: October 18, 2013 November 15, 2013 December 20, 2013 January 17, 2014 February 21, 2014 March 21, 2014 April 18, 2014 May 16, 2014 June 20, 2014 July 18, 2014 August 15, 2014 September 19, 2014 If you have any questions or concerns, please contact me at 239 - 245 -7118. Sincerely, Calvin Teague /" District Manager ♦ a r - r Page I of 1 Swade, Janice From: Teague, Cal Sent: Tuesday, August 27, 2013 9:47 PM To: 'Swade, Janice' Subject: FW: Clubhouse Reservations - 2014 Attachments: 08 -23 —CID Meeting Schedule for Fiscal Year 2014.pdf From: Anthony Davis [mailto:Anthony @jadavis.com] Sent: Friday, August 23, 2013 1:43 PM To: David C. & Janice H. Lufkin Subject: Clubhouse Reservations - 2014 Hi Jan, Please see the attached Notice of Meetings for the fiscal year 2013 -2014 CID Board of Supervisors meetings. The times are the same (10:00AM till 1:OOPM) on the third Friday of each month as noted in the attached letter. Please confirm these dates for me ASAP. Thanks for your helpl J. AntYwny, D"bk DAVIS & ASSOCIATES P. 0. Box 7488 Naples, FL 34101 (239) 430 -0806 - Voice (866) 226 -7990 — Fax www.jadavis,com 8/28/2013 NOTICE OF MEETINGS PORT OF THE ISLANDS COMMUNITY IMPROVEMENT DISTRICT The Board of Supervisors of the Port of the Islands Community Improvement District will hold their meetings for Fiscal Year 2014 at the Orchid Cove Clubhouse; 25005 Peacock Lane; Naples, Florida 34114 at 10:00 a.m. on the third Friday of each month as follows: October 18, 2013 November 15, 2013 December 20, 2013 January 17, 2014 February 21, 2014 March 21, 2014 April 18, 2014 May 16, 2014 June 20, 2014 July 18, 2014 August 15, 2014 September 19, 2014 The meetings are open to the public and will be conducted in accordance with the provision of Florida Law for Community Improvement Districts. Meetings may be continued to a date, time and location to be specified on the record at the meeting. There may be occasions when one or more Supervisors will participate via telephone. Any person requiring special accommodations at any of these meetings because of a disability or physical impairment should contact the District Management Company, Severn Trent Services at (954) 753 -5841 at least two (2) calendar days prior to the meeting. If you are hearing or speech impaired, please contact the Florida Relay Service at (800) 955 -8770 for aid in contacting the District Office at least two (2) days prior to the date of the meetings. Each person who decides to appeal any action taken at these meetings is advised that person will need a record of the proceedings and accordingly, the person may need to ensure a verbatim record of the proceedings is made including the testimony and evidence upon which such appeal is to be based. Calvin Teague District Manager Water Treatment Plant Operations and Maintenance The Water Treatment Plant produced and distributed 1.651 MG for the month of July, which is an average of 0.053 MGD. Wastewater Plant Operations and Maintenance The WWTP treated approximately 1.740 MG for the month of July, which is an average of 0.056 MGD Reuse System Operations and Maintenance The reuse system delivered 4.676 MG for the month of July, which is an average of 0.151 MGD. Permit Compliance: Water Treatment Plant: *All permit requirements met * ** *7/24/13 — A compliance inspection was performed by the Florida Department of Environmental Protection. We aced the inspection! Wastewater Treatment Plant All permit requirements met Sidewalk Repair Update: After re- evaluating and re- measuring the sidewalks, not counting some of the minor cracks which do not have a trip lip on them, here are my findings: • Sunset Cay: The original work authorization from STES showed measurement of 525' of sidewalk proposed to replace. • My measurements are: • From beginning of road to 195'. (this is to just a few feet west of the first house) • Just the hazardous spots only (multiple sections) 160'. Grand Total: 355' (the sub -grade will probably need to be leveled before pouring). 12600 Union Road Naples, Florida 34114 - Tel 239 - 642 -9219 - Fax 239 -642 -9469 • www.sevemtrentservices.com o Windward Cay: Original work authorization from STES was 102'. ■ My measurements: Multiple sections equaling 52'. o Cays Drive: Original work authorization 30' ■ My measurements: 20' Landscaping Maintenance Update for August 2013: o All ok for this month. Surplus Equipment Inventory: 4 — 6" Gate Valves; 2 — Electric Valve Actuators with an 8" Gate Valve each; • 2 — 3 phase motors; • 1 — Lime Slurry mixer; • 1 — Polymer mixer; 2 — Flash Mixing Drive units (for lime softening) • 2 — Slide Gate actuators • 1 — 4" backflow preventer with 2 gate valves, etc.; • 1 — 8" flow meter; • 1 — 6" flow meter; • 1 — PLC cabinet with computer monitor; • 3 — Fire hydrants; • 1 — Blue Planet chemical feeding skid (this should be kept for parts for VVVVTP); • 2 — Peerless pumps with 3 hp motors; • Miscellaneous pipe parts. 2 12600 Union Road Naples, Florida 34114 • Tel 239 -642 -9219 - Fax 239- 642 -9469 • www severntrentservices.com August 2013 Field Managers Report in The Community: Installed a "No Entry" sign near the POI Realty Center. • Some cleanup and painting... 12600 Union Road Naples, Florida 34114 • Tel 239- 642 -9219 • Fax 239-642-9469, www.severntrentservices.com Au atist 2013 Field P At Our Treatment Facility: • 7/18/13 — Mixer motor stopped working in Anoxic Tank #2 at the WWTP. Prepared a rebuilt mixer motor and floatation device for installation. Hired a Hershel's Crane Service to lift it into the WWTP for me. 7/19/13 — WWTP: A variable frequency drive (VFD), for the permeate pump on the MBR Skid #2, failed. After contacting the manufacturer for replacement unit (in France), we found there would be up to 7 week lead time on getting the VFD to the US. We looked for a local vender for a speedier solution and ordered a new VFD. Although the new VFD only took a few days to get here, there was a fair amount of retro fitting, along with extensive programming which had to be completed for the unit to work. We are now up and running in great condition with our new VFD. o We would like however to have the old one rebuilt so we can Dut back on the shelf. The cost will be approximately $800.00. • 7/31/13 — Lightning strikes during storm destroyed electronic flow meters at Wells 1 & 2. We are currently preparing the reports necessary to submit claim to insurance company. I will update the Board as more information becomes available. (we are using the wells at this time, but we had to temporarily adjust the programming in the PLC in order to allow it to function while waiting for the new meters). 12600 Union Road Naples, Florida 34114 • Tel 239 - 642 -9219 • Fax 239- 642 -9469 • www.severntrentservices.com August 2013 Field Managers Report CMMS Work Order Report — July 2013 Summary Total # of WO's 235 Total # of WO's Completed 233 Total Hours 86.45 Water Loss Reports 12600 Union Road Naples, Florida 34114 • Tel 239 -642 -9219 • Fax 239 - 642 -9469 - www severntrentservices.com Potable Water Report F 45 z E 4 3.5 c 3 2.385 2.6 @—� -- 1.937 c 467 2 1'' 1.622 1,685 1.617 �.�.. ` 1' 1 039 1 187 �� — �,,.,...., 1 092 1 136 05 ro o a ro o n g e o 3a 3.a 0 Aug -12 Sep -12 Oct. 12 Nov-12 DecI Jan-13 Feb-13 tvlar -13 Apr -13 May-13 Aln -13 Jul -13 --s Water Produced —i— Water Billed --sI Water Loss 12600 Union Road Naples, Florida 34114 • Tel 239 -642 -9219 • Fax 239 - 642 -9469 - www severntrentservices.com 12600 Union Road Naples, Florida 34114 - Tel 239 -642 -9219 - Fax 239 -642 -9469 • wwry severntrentservices.com ri m a rn M •� s-1 a a —M-� E ,a m Ui a r-- 3 WI C � O N � Y m 7 3 ° Z c � _ o N a N N L o to a 8 0 $ o o S a o rq O 'co �D of N O If 41UO l aad suolleg uollllW M N 7 M 'i N C 7 eM1 to N 7 c� ate+ C j L M C N m Q I m i '. N N E u N � {ice "r c Y LL m y� 0 C M u IA N U f0 N 1 'i N Gl E N tu > OG p +, Z f}. N e-1 W O -Cu }�} N O 3 a m N m N a m N rl O " 00 7 Q Ln M N ri O O On 0 41UOW jad suolleg ual{I!W m k ix O N m O N W u j Vf O 'O L N O a`j m O C L x , L � N CL m E ,a c .a Q N O m N a! O N O to .L N O V K Q 's§, 1 Z Y y 7 M O �ia N : O b I{V Y ! a) w' N m N CL O N O N N bo O Ln m m nj ni N -4 41000Y jad suolleg uoUllW eMi 0 ^ aj�,n � LOfI O j ,4 h v 0 t/1 ri N Ln N 00 h M1 N Q1 � 00� h-4 O h m I M 00 � 1* �� N* O N O nj � h v O Ln o0 N Ui 00 m E `o E ry � L H m U L 3 0 m � O N L aO+ O1 m LL Y m U r'1 C O ♦.+ N � C D � C N 61 `i > O O N u CL O) E o � O E > O O U Z IA C rN-I f0 of N 0) �1 r O 4- 0 t N O � a N O QJ t/1 N C n q-1 N Ln cq N lh fl C4 N 41 h to Ln Ln O1 111 M N �4 00 N 6, to � M 111 00 h � DO N d U3 W m en N M tp 0 M M (D N N O 00 h N O O N N M d m 00 N* ri ry- O h c V � h tD 00 aP r-i tD tD o0 N N n j h 00 N© .... Ln h lD m a) al m h rV 00 m 00 N r i nj h OO V c5 Cj 1 J'1 N h N LA tD tD o m ri o°LA rn 8 �-{ a° o O h •-� rn N c1 N h 4 p wt p N d ttp t!1 C Ln 1� tD a) O1 1hD lD ri N h w r-1 r-I 1r1 Q1 d' t-4 O N Vi U1 N N h0 Ln �° h > 111 ct N Kh ul * M N ri M 111 °w V1 O0 LA -i ... Q M vj lD N M r-4 N r4 tlf 00 1: In lD E 00 O a w m 3 o cu s V N O n e-1 N O fV Ol 00 O cV DO N d ct to O en N M d' et O C rn h o0 h O N O Q1 � fV a h o m 01 M M o0 rV lD h ►� O1 N o rn 8 0 00 r 1 m o st I� N in o0 ttp t!1 C Ln m O O1 a- L 7 N v �+ Ln O >r > tD 00 N Ql s L Ol C O a a 0 iu o 0 o m o n 3 m O �^ a- L E N v �+ L 0) >r t�.7 C/ �Op T L O 3 > v 4MI L v 353 °w 3 E �, E 3a a w m 3 o cu 3 0 �° 3 3 3 3 n o .� .� 0 33>x�33 33° 33 s NOT APPROVED 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 Agenda (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 • Adjournment The District Board may, via motion change the order of business. (b) A� eg nda: 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) It+ ceding 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, harm 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) Right 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: 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 23R° DAY OF AUGUST, 2013. Norine Di Chairperson ATTEST: Calvin Teague Secretary