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FY14/15 Proposed Budget VERONA WALK COMMUNITY DEVELOPMENT DISTRICT c/o Special District Services, Inc. 2501 Burns Road, Suite A Palm Beach Gardens, Florida 33410 (561) 630-4922 Fax: (561) 630-4923 May 9, 2014 N ig re ll U 122 /4 VIA CERTIFIED MAIL— By RETURN RECEIPT REQUESTED Clerk of the Circuit Court Collier County Courthouse 3315 Tamiami Trail East, #102 Naples, Florida 34112-5324 Re: Verona Walk Community Development District To Whom It May Concern: Pursuant to Florida law, enclosed please find a copy of the following document relative to the above referenced Community Development District: 1.) Proposed Fiscal Year 2014/2015 Budget(Oct. 1, 2014— Sept. 30, 2015) If you have any questions or comments,please contact our office. Sincerely, SPECIAL DISTRICT SERVICES, INC. Laura J. Air Enclosure Verona Walk Community Development District Proposed Budget For Fiscal Year 2014/2015 October 1, 2014 - September 30, 2015 CONTENTS I PROPOSED BUDGET II DETAILED PROPOSED BUDGET III DETAILED PROPOSED DEBT SERVICE FUND BUDGET (SERIES 2006) IV DETAILED PROPOSED DEBT SERVICE FUND BUDGET (SERIES 2013) V ASSESSMENT COMPARISON e] PROPOSED BUDGET VERONA WALK COMMUNITY DEVELOPMENT DISTRICT FISCAL YEAR 2014/2015 October 1,2014-September 30,2015 FISCAL YEAR 2014/2015 REVENUES BUDGET O&M ASSESSMENTS 316,805 DEBT ASSESSMENTS-SERIES 2006 690 220 DEBT ASSESSMENTS-SERIES 2013 536,904 OTHER REVENUES 0 INTEREST INCOME 480 TOTAL REVENUES _ $ 1,544,409 EXPENDITURES MAINTENANCE EXPENDITURES FIELD INSPECTOR 31,200 VEHICLE-SMALL TWO DOOR TRUCK 8,600 VEHICLE-INSURANCE 1,000 VEHICLE-EQUIPMENT(SMALL TOOLS) 4,000 VEHICLE-GAS&MAINTENANCE 5,200 LAKE SPRAYING(CLARK) 60,000 LAKE WATER QUALITY TESTING(BENCHMARK) 6,000 LAKE LITTORAL&LAKE BANK PLANTINGS 30,000 OUTFALL PIPE&STRUCTURE INSPECTION&CLEANING 15,000 STORM PIPE&EROSION REPAIRS 15,000 TOTAL MAINTENANCE EXPENDITURES $ 176,000 ADMINISTRATIVE EXPENDITURES SUPERVISOR FEES 0 PAYROLL TAXES(EMPLOYER) 0 ENGINEERING 20,000 MANAGEMENT 42,000 SECRETARIAL 4,200 LEGAL 15,000 ASSESSMENT ROLL 10,000 AUDIT FEES 4,600 ARBITRAGE REBATE FEE-SERIES 2006 650 ARBITRAGE REBATE FEE-SERIES 2013 650 INSURANCE 6,250 LEGAL ADVERTISING 1,500 MISCELLANEOUS 1,500 POSTAGE 600 OFFICE SUPPLIES 800 DUES&SUBSCRIPTIONS 175 TRUSTEE FEES-SERIES 2006 3,800 TRUSTEE FEES-SERIES 2013 3,800 CONTINUING DISCLOSURE FEE-SERIES 2006 1,000 CONTINUING DISCLOSURE FEE-SERIES 2013 1,000 TOTAL ADMINISTRATIVE EXPENDITURES $ 117,525 TOTAL EXPENDITURES $ 293,525 REVENUES LESS EXPENDITURES $ 1,250,884 BOND PAYMENTS(SERIES 2006) (638,454) BOND PAYMENTS(SERIES 2013) (496,636) BALANCE $ 115,794 COUNTY APPRAISER&TAX COLLECTOR ADMINISTRATIVE COSTS (53,265) DISCOUNTS FOR EARLY PAYMENTS (62,529) EXCESS/(SHORTFALL) $ - CARRYOVER FROM PRIOR YEAR 0 NET EXCESS/(SHORTFALL) $ - Note:Projected Available Funds Balance As Of 9-30-14 is$135,000 5/9/2014 12:12 PM ' DETAILED PROPOSED BUDGET VERONA WALK COMMUNITY DEVELOPMENT DISTRICT FISCAL YEAR 2014/2015 October 1,2014-September 30,2015 FISCAL YEAR FISCAL YEAR FISCAL YEAR 2012/2013 2013/2014 2014/2015 REVENUES ACTUAL BUDGET BUDGET COMMENTS O&M ASSESSMENTS 95,469 92,815 316,805 Expenditures Less Interest/.925 DEBT ASSESSMENTS-SERIES 2006 689,735 693,890 690,220 Bond Payments/.925 DEBT ASSESSMENTS-SERIES 2013 600,172 536,904 536,904 Bond Payments/.925 OTHER REVENUES 0 0 0 INTEREST INCOME 339 540 480 Interest Projected At$45 Per Month TOTAL REVENUES $ 1,385,715 $ 1,324,149 $ 1,544,419 EXPENDITURES MAINTENANCE EXPENDITURES FIELD INSPECTOR 0 0 31,200 Field Inspector VEHICLE-SMALL TWO DOOR TRUCK 0 0 8,600 Vehicle-Small Two Door Truck(Lease) VEHICLE-INSURANCE 0 0 1,000 Vehicle-Insurance VEHICLE-EQUIPMENT(SMALL TOOLS) 0 0 4,000 Vehicle-Equipment(Small Tools) VEHICLE-GAS&MAINTENANCE 0 0 5,200$100 Per Week LAKE SPRAYING(CLARK) 0 0 60,000 Lake Spraying(Clark) LAKE WATER QUALITY TESTING(BENCHMARK) 0 0 6,000 Lake Water Quality Testing(Benchmark) LAKE LITTORAL&LAKE BANK PLANTINGS 0 0 30,000 Lake Littoral&Lake Bank Plantings OUTFALL PIPE&STRUCTURE INSPECTION&CLEANING 0 0 15,000 Outfall Pipe&Structure Inspection&Cleaning STORM PIPE&EROSION REPAIRS 0 0 15,000 Storm Pipe&Erosion Repairs TOTAL MAINTENANCE EXPENDITURES $ - $ - $ 176,000 ADMINISTRATIVE EXPENDITURES SUPERVISOR FEES 0 0 0 No Change From 2013/2014 Budget PAYROLL TAXES(EMPLOYER) 0 0 0 No Change From 2013/2014 Budget ENGINEERING 21,056 20,000 20,000 No Change From 2013/2014 Budget MANAGEMENT 36,468 37,080 42,000$4,920 Increase From 2013/2014 Budget SECRETARIAL 4,200 4,200 4,200 No Change From 2013/2014 Budget LEGAL 10,868 7,500 15,000 2013/2014 Expenditures Through Feb 2014 Were$10,002 ASSESSMENT ROLL 10,000 10,000 10,000 As Per Contract AUDIT FEES 4,500 4,500 4,600$100 Increase From 2013/2014 Budget ARBITRAGE REBATE FEE-SERIES 2006 650 650 650 No Change From 2013/2014 Budget ARBITRAGE REBATE FEE-SERIES 2013 650 650 650 No Change From 2013/2014 Budget INSURANCE 5,500 5,750 6,250 2013/2014 Expenditure Was$5,665 LEGAL ADVERTISING 9,739 1,250 1,500$250 Increase From 2013/2014 Budget MISCELLANEOUS 1,826 800 1,500$700 Increase From 2013/2014 Budget POSTAGE 839 500 600$100 Increase From 2013/2014 Budget OFFICE SUPPLIES 1,990 700 800$100 Increase From 2013/2014 Budget DUES&SUBSCRIPTIONS 175 175 175 No Change From 2013/2014 Budget TRUSTEE FEES-SERIES 2006 3,231 3,500 3,800 $300 Increase From 2013/2014 Budget TRUSTEE FEES-SERIES 2013 3,233 3,500 3,800 $300 Increase From 2013/2014 Budget CONTINUING DISCLOSURE FEE-SERIES 2006 1,000 1,000 1,000 No Change From 2013/2014 Budget CONTINUING DISCLOSURE FEE-SERIES 2013 1,000 1,000 1,000 No Change From 2013/2014 Budget TOTAL ADMINISTRATIVE EXPENDITURES $ 116,925 $ 102,755 $ 117,525 TOTAL EXPENDITURES $ 116,925 $ 102,755 $ 293,E REVENUES LESS EXPENDITURES $ 1,268,790 $ 1,221,394 $ 1,250,884 BOND PAYMENTS(SERIES 2006) (642,348) (641,848) (638,454)2015 P&I Payments BOND PAYMENTS(SERIES 2013) (556,036) (496,636) (496,636)2015 P&I Payments BALANCE $ 70,406 $ 82,910 $ 115,794 COUNTY APPRAISER&TAX COLLECTOR ADMINISTRATIVE COSTS (37,208) (45,664) (53,265)Three And One Half Percent Of Total Assessment Roll DISCOUNTS FOR EARLY PAYMENTS (47,545) (53,606) (62,529) Four Percent Of Total Assessment Roll EXCESS/(SHORTFALL) $ (14,347) $ (16,360) $ - CARRYOVER FROM PRIOR YEAR 0 16,360 0 Carryover From Prior Year NET EXCESS/(SHORTFALL) $ (14,347) $ - $ - Note:Projected Available Funds Balance As Of 9-30-14 is$135,000 5/92014 12:1 2 PM I I PROPOSED DETAILED DEBT SERVICE (SERIES 2006) FUND BUDGET VERONA WALK COMMUNITY DEVELOPMENT DISTRICT FISCAL YEAR 2014/2015 October 1,2014-September 30,2015 FISCAL YEAR FISCAL YEAR FISCAL YEAR 2012/2013 2013/2014 2014/2015 REVENUES ACTUAL BUDGET BUDGET COMMENTS Interest Income 102 500 500 Projected Interest For 2014/2015 NAV Collection 642,348 641,848 638,454 Maximum Debt Service Collection Prepaid Bond Collection 0 0 0 Prepaid Bond Collection Total Revenues $ 642,450 $ 642,348 $ 638,954 EXPENDITURES Principal Payments 170,000 180,000 190,000 Principal Payment Due In 2015 Interest Payments 470,447 457,144 446,394 Interest Payments Due In 2015 Principal Prepayments 5,000 5,204 2,560 Principal Prepayments Total Expenditures $ 645,447 $ 642,348 $ 638,954 Excess/(Shortfall) $ (2,997) $ - $ - Series 2006 Bond Information Original Par Amount= $9,520,000 Annual Principal Payments Due= May 1st Interest Rate= 5.375% Annual Interest Payments Due= May 1st&November 1st Issue Date= May 2006 Maturity Date= May 2037 I(I 5/9/2014 12:12 PM DETAILED PROPOSED DEBT SERVICE (SERIES 2013) FUND BUDGET VERONA WALK COMMUNITY DEVELOPMENT DISTRICT FISCAL YEAR 2014/2015 October 1,2014-September 30,2015 FISCAL YEAR FISCAL YEAR FISCAL YEAR 2012/2013 2013/2014 2014/2015 REVENUES ACTUAL BUDGET BUDGET COMMENTS Interest Income 96 500 500 Projected Interest For 2013/2014 NAV Collection 556,036 496,636 496,636 Maximum Debt Service Collection Prepaid Bond Collection 29,381 0 0 Prepaid Bond Collection Total Revenues $ 585,513 $ 497,136 $ 497,136 EXPENDITURES Principal Payments 145,000 220,000 230,000 Principal Payment Due In 2015 Interest Payments 403,943 270,232 265,636 Interest Payments Due In 2015 Principal Prepayments 20,000 6,904 1,500 Principal Prepayments Total Expenditures , $ 568,943 $ 497,136 $ 497,136 Excess/(Shortfall) $ 16,570 $ - $ - Series 2013 Bond Refunding Information Original Par Amount= $7,105,000 Annual Principal Payments Due= May 1st Interest Rate= 1.1%-5.0% Annual Interest Payments Due= May 1st&November 1st Issue Date= June 2013 Maturity Date= May 2035 5/9/2014 12:12 PM IV Verona Walk Community Development District Assessment Comparison Fiscal Year Fiscal Year Fiscal Year Fiscal Year Lot 2011/2012 2012/2013 2013/2014 2014/2015 Size Assessment* Assessment* Assessment* Projected Assessment' Phase One Townhome 26' 0&M $ 47.79 $ 47.50 $ 47.50 $ 162.13 Cayman Debt $ 600.00 $ 600.00 $ 540.00 $ 540.00 Total $ 647.79 $ 647.50 $ 587.50 $ 702.13 Duplex 36' 0&M $ 47.79 $ 47.50 $ 47.50 $ 162.13 Capri/Carrington Debt $ 600.00 $ 600.00 $ 540.00 $ 540.00 Total $ 647.79 $ 647.50 $ 587.50 $ 702.13 Single Family 50' 0&M $ 47.79 $ 47.50 $ 47.50 $ 162.13 Oakmont Debt $ 706.00 $ 706.00 $ 635.00 $ 635.00 Total $ 753.79 $ 753.50 $ 682.50 $ 797.13 Single Family 60' 0&M $ 47.79 $ 47.50 $ 47.50 $ 162.13 Carlyle Debt $ 812.00 $ 812.00 $ 730.00 $ 730.00 Total $ 859.79 $ 859.50 $ 777.50 $ 892.13 Phase Two Duplex 36'/SF 40' 0&M $ 47.79 $ 47.50 $ 47.50 $ 162.13 Capri/Carrington Debt $ 600.00 $ 600.00 $ 600.00 $ 600.00 Total $ 647.79 $ 647.50 $ 647.50 $ 762.13 Single Family 40' 0&M $ 47.79 $ 47.50 $ 47.50 $ 162.13 Garden Debt $ 600.00 $ 600.00 $ 678.00 $ 678.00 Total $ 647.79 $ 647.50 $ 725.50 $ 840.13 Single Family 50' 0&M $ 47.79 $ 47.50 $ 47.50 $ 162.13 Oakmont Debt $ 706.00 $ 706.00 $ 706.00 $ 706.00 Total $ 753.79 $ 753.50 $ 753.50 $ 868.13 Single Family 60' 0&M $ 47.79 $ 47.50 $ 47.50 $ 162.13 Carlyle Debt $ 812.00 $ 812.00 $ 812.00 $ 812.00 Total $ 859.79 $ 859.50 $ 859.50 $ 974.13 Single Family 65' 0&M $ 47.79 $ 47.50 $ 47.50 $ 162.13 Estate Debt $ 812.00 $ 812.00 $ 892.00 $ 892.00 Total $ 859.79 $ 859.50 $ 939.50 $ 1,054.13 *Assessments Include the Following: 4%Discount for Early Payments 2%County Property Appraiser Costs 1.5%County Tax Collector Costs Community Information: Phase I Maximum Annual No.of Units Type Front Footage Name Debt Assessment Bond Prepayments 246 Townhome 26' Cayman $ 540 2 350 Duplex 36' Capri/Carrington $ 540 8 242 Single Family 50' Oakmont $ 635 6 97 Single Family 60' Carlyle $ 730 0 I 935 16 Phase II Maximum Annual No.of Units Type Front Footage Name Debt Assessment Bond Prepayments 443 Duplex/SF 36'/40' Capri/Carrington $ 600 2 58 Duplex 40' Garden $ 678 0 325 SF 50' Oakmont $ 706 4 161 SF 60'/65' Carlyle $ 812 0 32 SF 65' Estate $ 892 0 1019 6 5/9/2014 12:12 PM V pzrj 00 i. 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