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04/21/2014 Agenda Heritage Greens Community Development District Board of Supervisors George Coombs,Chairman Calvin Teague,District Manager Henry Michaelson,Vice Chairman Greg Urbancic,District Counsel Marsha Coghlan,Assistant Secretary James Carr,PE,District Engineer Jim Marshall,Assistant Secretary Ronald Parrott,Assistant Secretary Regular Meeting Agenda Monday April 21,2014—6:00 p.m. 1. Roll Call D 2. Approval of Agenda ,\j 1 2. 3. Approval of the Minutes of the March 17,2014 Meeting 4. Audience Comments 5. Old Business By A. Safety and Security Concerns i. Collier County Sheriff Patrols ii. Overnight Parking Enforcement B. Project Updates i. Wall Painting Bids ii. Interconnect Pipe Cleaning iii. Curb Repair/Replacement C. Traffic Light Request 6. New Business 7. Manager's Report A. Follow-Up Items B. Acceptance of Fiscal Year 2013 Audit C. Fiscal Year 2015 Budget D. Approval of Financial Statements 8. Attorney's Report 9. Engineer's Report 10. Supervisors' Requests and/or Comments 11. Audience Comments 12. Adjournment Note: Next meeting is scheduled for Monday,May 19,2014 at 6:00 p.m. District Office: Meeting Location: 210 N.University Drive,Suite 702 Heritage Greens Community Center Coral Springs,Florida 2215 Heritage Greens Drive 954-753-5841 Naples,Florida www.heritagegreenscdd.org HERITAGE GREENS COMMUNITY SPECIAL DETAIL REPORT Date: -•r-��l/ y•t�y Time tour began: 13 o Time tour ended: ,too • Name of the Deputy on duty: C,vr. rt.- Shield#: 32fz Car#: In the event of a problem please contact Mr. Calvin Teague Landline: 239-245-7118 x301 or Cell: 239-223-4437 STOP ALL TRAFFIC VIOLATORS! ENFORCE 20 mile per hour speed zone and all stop sign violations *NOTE THAT THERE ISA TRAFFIC CONTROL AGREEMENT DATED 9-11-2007 D I CUMENT BELOW ANY INCIDENTS AND TRAFFIC STOPS AND DESCRIBE ACTION TAKEN 404 40) e M.;• Poe * ,o S .v o�r,,�.. 274,441,4„ , r s Axr c►t Ave-P(5/Drw1 Co1Q Pot' Alitteo tt y 6.416' *Fp 3 t-x , „d ,:.. _lawt to t; ., — 14)/r c/ +1) r'esp 070 #eared 6Adu ti ai eler AP• S �.+r+t1.r.�+/y f.reit 7 ✓t/r f-'/ ,M✓ aFu VftA�4rio61S ** please send completed form to one of the following: Email: edyth.bird(acolliersheriff.orq Inner-office: Edyle Bird/Patrol Horseshoe or Fax: 2.39-252-0025. ** Project Bid Summary Log District/Community Heritage Greens Project Title Pressure Washing& Painting Project Manager Tennille Adams Date Completed Overview Type of Contractor Company Submittal Cost Comments Mario's Painting [x ] $9,500 Stallion Painting [x] $17,190 BCP Services [ I No response tj [ 1 ., [ l Cl OPT Aestorotion � PAINTING PROPOSAL lit MARIO'f PAINTING OF SOUTH FL,INC. 11 aterproofing 2055 Beacon Manor Drive Fort Myers, FL 33907 239.931 .0801 -PH 239.931 .0802-FX April 9, 2014 pedro @mariospaintingweb.com p www.mariospaintingweb,com Tennille K. Adams Severn Trent Services 5911 Country Lakes Drive Fort Myers, FL 33905 tennille.adams @STServices.com 239-245-7118 RE: HERITAGE GREENS CDD WALL PAINTING Dear Tennille, Thank you for the opportunity to bid the project located at "2215 HERITAGE GREENS DRIVE, NAPLES, FL 34119". We have been in business since 1995 and Mario's Painting delivers the highest quality residential and commercial finishes using superior products backed by our professional and courteous service. Mario's Painting of South Florida, Inc. hereby submits an estimate to POWER WASH AND REPAINT INTERIOR AND EXTERIOR PERIMETER CDD WALL at the above-mentioned location. We at Mario's Painting will furnish the necessary labor, material, equipment and insurance to perform the work as outlined in our Scope of Work. Please let us know if there is any other information needed to assist you with your decision. Again, thank you and we look forward to working with you in the near future. Sincerely, Palo Redaye Director of Operations r Mario's g1 Pointing I OF 2 PAGES . , , . PIT Re s ra t i PAINTING PROPOSAL MARIO'S PAINTING OF SOUTH FL,INC. Waterproofing 2055 Beacon Manor Drive Fort Myers, FL 33907 HERITAGE GREENS CDD WALL PAINTING 239.931 .0801-PH 2215 HERITAGE GREENS DRIVE, NAPLES, FL 34119 239.931 .0802-FX POWER WASH AND REPAINT EXTERIOR PERIMETER WALL SCOPE OF WORK: • Pressure wash interior and exterior perimeter wall with a special solution to remove mold, mildew and any other contaminants. • Repaint interior and exterior perimeter wall with one coat of SHERWIN WILLIAMS SUPERPAINT SATIN. SPECIAL NOTES: • Proposal is based on Sherwin-Williams 7 year manufacture warranty on labor and material. • Mario's Painting does not require a deposit. • All products are applied by brush, roller or spray where applicable. • Payment is made upon satisfactory work completed. • Estimated completion for this project will take approximately 3-4 weeks weather permitting. • Attached see painting specification for a complete detail of work. Not Included: This proposal does not include: Unpainted miscellaneous items not mentioned above. TERMS: After completion of satisfactory work, payment should be made within 15 business days. If a payment is not received within 15 business days, customer agrees to pay a late charge fee of 1.5%per month (18%annually). WE PROPOSE to furnish materials,equipment and labor in WE ACCEPT the prices, specifications, and terms as stated in accordance with the above specifications for the sum of: this bid proposal are approved We authorize you to draw up all necessary contract documents so work can commence. $9,500.00 dollars NOTE:This proposal may be withdrawn if not accepted within 30 days from April 9, 2014 Approved and accepted(owner or owner's authonzed agent date Respectfully submitted by: Pedro Rebaza Company Representative Approved and accepted(second owner—it any date 2....OF „2 PAGES 09/07/2011 04:10AM 2397934111 FRANK ZANGARI PAGE 01/01 A L MY 23q—Zy�} �/2o PRO 'OS e-t? G, r too. Z3777-7g' ` s/ / OA r1 L / 241 4 PROPOSAL SUBMtTTED TO: S v WORK TO BE PERFORMED AT /4ece TA-G/X.j. C pp ' "✓ " ADDRESS N 4'45 ,Z OF PLANS PHONE NO. 2�6 S— ARCIIITECT 39— 7 //8 R l4 We hereby propose to furnish the material tid perform the labor necessary for the completion of._ Ey-t C4-4P k„ct spy f 7- „47-A_.› .. Vier rs arc C v iu t L, W L 1" (/1 D E-b L 'T s -t- - 1-(1./ 3 .c5,i °'c"st- za •�.� All material is gta;rarrteed to be as specified,and the above work to be performed In accordance with the drawings and speciflcatlona submitted for above work,and completed In a substantial workmanlike manner for the sum of, �t I s - art--t Ci. 1 . OMa- E .'-t)A .1—,ki! r Doi nors ($ f /-7 1 0 with peyritenta ti be made as follows: 4S . Ti /0" C9 -- '''1.Ce1 6)4 itel;-.- j 1* e Respectfully submitted • ` 4 A/ / My lion or*Allmon from above .p.ormafions inrohnp axma,mete ••« w st..or.d ally upon.millet, order, and wIM bocce*an .are ttruge Per war aria'bow to immerse. A9 agreements contingent upon etNsea, as _ w..,T___...........- CUM,Q tLleva beyond OW cont d. Note • This proposal may be withdrawn by us It not accepted within C days. AcelpTANCE dam'PROPOSAL The above prices,specificatiorts and conditions sue safisfammy arid are hereby accepted. You are authorized to do the work as specied. Payments will be made as outlined above. Signature T "" _...__ l ett. Signature alma MADE 0811 PROPOSAL SEVERN TRENT SERVICES Severn Trent Services 5911 Country Lakes Drive March 25, 2014 Fort Myers, FL 33905 United States T +1 239 245-7118 F +1 239 245-7120 www severntrentms corn The Heritage Greens CDD is seeking a contractor to paint and pressure wash the interior and exterior perimeter walls of the community. If your firm is interested in bidding on this project, the scope of services are described below. The Scope of Services will include: A. Provide a quote to paint the exterior side of the perimeter wall located on both sides of the community entrance along Immokalee Road. B. Provide a quote to paint the interior wall of the community. Starting from the community entrance along Heritage Greens Dr. ending behind the first five houses. C. Provide a quote to paint the interior wall located on the golf course. D. Provide a quote to paint and pressure wash the exterior wall located on the school side. Starting from the community entrance along Heritage Greens Dr. ending behind the first five houses. Additional Bid Information: • Contractors are strongly encouraged to inspect areas before submitting a bid. Only parts of wall that is visible and not covered by plants and trees are to be painted & pressure washed. • Price quotes should be broken down by scope of services; "A" through "D". • Securing plants from harmful chemicals etc. must be considered when submitting bid price. All bids should be made out to the Heritage Greens CDD and include proof of insurance, references and be delivered to Severn Trent by Wednesday, April 16, before 3pm. Bids can be emailed, mailed or dropped off to: Tennille.Adams @STServices.com Severn Trent Management Service Attn:Tennille Adams 5911 Country Lakes Drive Fort Myers, FL 33905 Page I of 1 Correspondence should be addressed to Severn Trent Environmental Services. Inc . r. „.4 It z ,. _„„ _ , .4., .... . ,,.. „, ..,..,.... . , .,,,,,' ,. ! . �or. - i, w*c • 4 ” .i.. o,lk* y,.Z r '' ■ '. ` s - y yS s , $ ' ' ,� ,4„.4 i wt dy!'' � ' __ . r t a,** y i ., fi•- �„ ' , -,,,,,i.-i;,. 4.,t-sxi,..-;... is. .11p.t,7, ._, - .0.i' .0.: . t1-144:- =..- 1...,,,:t... . 7:,...---,.„., = ,i,„- . ..-.4,..,k, ,10, itio tit iiil., s �. .f.• '�. 'r r sa 'e. ^ 3 t.t ' a Yr «. Mme,,,`¢ . dy,, n r = W.v ,%47/..... cif 4, c13 a a. •• . r+a e s i r :,. m a ♦ t=., o t 3 , . tet . , �t _� a �,e. ,,,,,,,.; -V " — - - • S ;�.. 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DATE: 09/25/2013 OWNER INFORMATION: PROFESSIONAL SERVICES AGREEMENT BETWEEN TELEPHONE NO.: (239)245-7118/302 COPELAND SOUTHERN ENTERPRISES,INC.AND Fax No: (239)245-7120 Heritage Green Community Development District E-MAIL:cpepin@severntrentms.com OWNER INFORMATION: PROJECT MANAGER:Scott Copeland OWNER'S ADDRESS: 2215 Heritage Greens Drive,Naples,Fl 34119 FEE AND TYPE: BILL TO THE ATTENTION OF: Christopher Pepin,Management Time&Materials based upon the Rate Schedule Services in effect at the time service is rendered. PROJECT NAME:High priority Culvert Cleaning of HW-16,23,33,36 Estimated Fees: $ Not-To-Exceed Fixed Fee based upon the Rate WORK DESCRIPTION: Clean out four lake culverts that are 50% - 75% Schedule in effect at the time service is rendered: plugged with sediment which is impeding water flow from street drainage $ systems. REMARKS: 1) 1100 feet of Lake Culverts will be flushed out from upstream Lump Sum Fixed Fee: $ 7700.00 structure plus headwall end are to be cleared of sand after flush has been completed to insure many years of proper flow conditions. 2)Work can be done Total Fees: S 7700.0 now,during high water,but it is our recommendation to wait for the dry season when the water levels are lower,which will allow us greater access to the lakes with our equipment so we can remove more material which is causing the obstruction in front of the headwalls. Dear Christopher Pepin Pursuant to your request,Copeland Southern Enterprises, Inc. is pleased to submit the following proposal for over 1100 feet of Lake Culverts that will be flushed and cleaned in Lakes 12 through 14 for the above-referenced project: SCOPE OF SERVICES(Limited to the following): 1. A 3 man crew will clean out 4 culverts totaling over 1100 feet of 24"and 30"RCP from junction boxes to headwalls in Lakes with high pressure water pumps which will use existing lake water. 2. MOT will be set up around street and work areas to insure safety for local residents,visitors and workers. 3. Inlet grates will be locked back in place after work is completed on each culvert. 4. Work should take 3 days to complete all 1100 feet of the culvert cleaning project on phase 1. Note: Any additional work and services requested, and is not found in this Proposal can be done, but will require additional cost to be paid in full with proposal fee upon the completion of 388 ft of culvert cleaning. We at Copeland Southern Enterprises hope this meets your approval and satisfies your requirements.If so please sign the attached contract and return a copy to our office by Fax or Email.Should you have any questions or need any additional information,Please do not hesitate to call Scott Copeland at 239-995-3684 or Mobile#239-707-6806.Fax 239-995-0058 OWNER AUTHORIZATION: I warrant and represent that I am authorized to enter into this contract for professional services and I hereby authorize the performance of the above services and agree to pay the charges upon the completion of the Job resulting there from as identified in the"FEE TYPE"section above. I have read,understand and agree to these Standard Business Terms. Authorized Signature: Date: Typed Name&Title: Copeland Southern Enterprises,lnc. DATE: 09/25/2013 OWNER INFORMATION: PROFESSIONAL SERVICES AGREEMENT BETWEEN TELEPHONE NO.: (239)245-7118/302 COPELAND SOUTHERN ENTERPRISES,INC.AND Fax No: (239)245-7120 Heritage Green Community Development District E-MAIL:cpepin @severntrentms.com OWNER INFORMATION: PROJECT MANAGER:Scott Copeland OWNER'S ADDRESS: 2215 Heritage Greens Drive,Naples,Fl 34119 FEE AND TYPE: BILL TO THE ATTENTION OF: Christopher Pepin,Management Time&Materials based upon the Rate Schedule Services in effect at the time service is rendered. PROJECT NAME: Culvert Cleaning Phase 2 for HW-20,38,55,68,73,81 Estimated Fees: $ and MES-113, 117 Not-To-Exceed Fixed Fee based upon the Rate WORK DESCRIPTION: Clean out 8 lake culverts that are 50% plugged Schedule in effect at the time service is rendered: with sediment which is impeding water flow from street drainage systems. $ REMARKS: 1) 1270 feet of Lake Culverts will be flushed out,from upstream Lump Sum Fixed Fee: $ 10.570.00 structure plus headwalls and MES will be cleared of sand after flush has been completed to insure many years of proper flow conditions. 2)Work needs to be Total Fees: $ 10.570.00, done during dry season when the water levels are lower, which will allow us greater access to the lakes with our equipment so we can remove more material which is causing the obstruction in front of the headwalls which will be needed in order to rebuild eroded slope on Lake 15. Dear Christopher Pepin Pursuant to your request,Copeland Southern Enterprises,Inc. is pleased to submit the following proposal for over 1270 feet of Lake Culverts that will be flushed and cleaned in Lakes 2, 10-12, 15,16 for the above-referenced project: SCOPE OF SERVICES(Limited to the following): 1. A 3 man crew will clean out 8 culverts totaling over 1270 feet of 18"to 36"RCP from junction boxes to headwalls in Lakes with high pressure water pumps that use existing lake water. 2. MOT will be set up around street and work areas to insure safety for local residents,visitors and workers. 3. Inlet grates and Manhole lids will be locked back in place after work is completed on each structure. 4. Crews will pull material from bottom of Lake and place on slope around HW 68 to match existing lake slope for 20 feet either side of headwall,erosion Matt then will be installed to hold material in place and stop erosion,plus pickerelweeds and soft rush will be planted within the 40 foot repaired area on the south end of Lake 15. 5. Work should take 5 days to complete all 1270 feet of the culvert cleaning and planting project on phase 2. Note: Any additional work and services requested, and is not found in this Proposal can be done, but will require additional cost to be paid In full with proposal fee upon the completion of 388 ft of culvert cleaning. We at Copeland Southern Enterprises hope this meets your approval and satisfies your requirements.If so please sign the attached contract and return a copy to our office by Fax or Email.Should you have any questions or need any additional information,Please do not hesitate to call Scott Copeland at 239-995-3684 or Mobile#239-707-6806.Fax 239-995-0058 OWNER AUTHORIZATION: I warrant and represent that I am authorized to enter into this contract for professional services and I hereby authorize the performance of the above services and agree to pay the charges upon the completion of the Job resulting there from as identified in the"FEE TYPE"section above. I have read,understand and agree to these Standard Business Terms. Authorized Signature: Date: Typed Name&Title: rr a-!0),2_,,-1?:.-)f . ' -4 Lanclshoze Enterprises, LLC w t". . Streambank&Shoreline protection/stabilization/reclamation Design-Build(Engineering,Surveying, Permitting, Construction) d/b/a Erosion Restoration, LLC Reinforcing the American Soils for over a decade Heritage Greens CDD ESTIMATE #2024 Attn: Mr. Chris Pepin Severn Trent Management Services Date: 10/9/2013 Fort Myers, FL JOB DESCRIPTION Clean out 4 inter-connect inlets that are classified as high priorities. Landshore Enterprises, LLC will use suction dredge to dean out 4 culverts Each culvert will be cleaned inside at least 10' into the culvert and all sand in front will be dredged to the deep end of the pond. Any debris around headwall or pipe end will be removed and disposed. ITEMIZED ESTIMATE:TIME AND MATERIALS General Site Preparation/Mobilization $2,850.00 Cleaning Operation $3,900.00 Hydraulic dredging Earthwork $288 00 Sand 18 CY Culvert Inverts HW-16 Headwall-30 15"Sediment Flush Sediment From Structure&Upstream Pipe HW-23 Headwall-30 16"Sediment Flush Sediment From Structure&Upstream Pipe HW-33 Headwall-24 15"Sediment Flush Sediment From Structure&Upstream Pipe HW-36 Headwall-24 24"Sediment Flush Sediment From Structure&Upstream Pipe Landscaping $370.00 Sodding 200 S F. Cleaning 1 E A. TOTAL ESTIMATED JOB COST I $7,408.001 Landshore Enterprises, LLC - 5601 Powerline Road,Suite 306,Fort Lauderdale,Florida 33309 Tel:(954)327-3300 • Fax:(954)533-1556 • Email:info @landshore.com 1 of 8 L arldshore E n terprls• es, LL(- Streambank&Shoreline protection/stabilization/reclamation Design-Build(Engineering,Surveying, Permitting, Construction) d "a Erosion Restoration, LLC Rein/arcing the American Soils for over decade PAYMENT SCHEDULE Landshore Enterprises'payment policy is as follows: 25% Booking Date 35% Commencement Date 40% Completion Date "Invoice is due upon receipt"" SPECIAL CONDITIONS The prices quoted in this proposal are based on visual observation only The client is responsible for survey, engineering and permitting with all government agencies having jurisdiction over the subject site Actual prices may vary due to pre-existing geotechnical, or hydrographic conditions which will require different equipment, labor and material. No changes to the approved contract will be made without written approval from the client. Landshore Enterprises, LLC will reimburse to the client 90% of savings resulting from value engineering. Unless the client provided comprehensive and conclusive engineering report or paid for the same services to Landshore Enterprises, LLC, the stipulated above price does not include rock removal, addition of suitable material as necessary, heavy equipment,land surveying,bathymetric survey, geotechnical exploration,engineering or permitting Landshore Enterprises, LLC is not responsible for damage to utilities if as-built drawings or locations are not provided by the client. Landshore Enterprises, LLC reserves the right to change this estimate unless an agreement is reached within 90 days of the original estimate date. This is an estimate only. This is not a contract.This estimate is for completing the job described above,based on our evaluation.It does not include unforeseen price increases or additional labor and materials which may be required should problems arise. Client Representative Signature Date Erosion Restoration Representative Signature Date Landshore Enterprises,LLC - 5601 Powerline Road,Suite 306,Fort Lauderdale,Florida 33309 Tel:(954)327-3300 • Fax:(954)533-1556 • Email:info @landshore.com 2 of8 L andshore Enterprises, LL(' Stream bank&Shoreline protection/stabilization/reclamation Design-Build(Engineering,Surveying, Permitting, Construction) d/b/a Erosion Restoration, LLC Reinforcing the American Soils for over a decade Heritage Greens CDD ESTIMATE #2025 Attn: Mr. Chris Pepin Severn Trent Management Services Date: 10/9/2013 Fort Myers, FL JOB DESCRIPTION Clean out 8 inter-connect inlets that are classified as medium priorities. Landshore Enterprises, LLC will use suction dredge to clean out 8 culverts Each culvert will be cleaned inside at least 10' into the culvert and all sand in front will be dredged to the deep end of the pond. Any debris around headwall or pipe end will be removed and been disposed. ITEMISED ESTIMATE:TIME AND MATERIALS General Site Preparation/Mobilization $4,200.00 Cleaning Operation $6,240.00 Hydraulic dredging Earthwork $576 00 Sand 36 C.v Culvert Inverts HW-20 Headwall-36 14"Sediment Flush Sedimet From Structure&Upstream Pipe HW-38 Headwall-24 8"Sediment Flush Sedimet From Structure&Upstream Pipe HW-55 Headwall-36 15"Sediment Flush Sedimet From Structure&Upstream Pipe HW-68 Headwall-24 6"Sed.,Bank Erosion,Lt Veg. Flush Sed.From Structure&Pipe.Add Fill and Compact in Eroded Areas HW-73 Headwall-24 8"Sed.,Cracked Concrete Flush Sed,From Structure&Upstream Pipe.Monitor Cracking HW-81 Headwall-30 6"Sediment Flush Sediment From Structure&Upstream Pipe MES-113 Mitered End-18 (Headwall)6"Sediment Flush Sefinent From Structure&Upstream Pipe MES-177 Mitered End-18 (Headwall)6"Sediment Flush Sediment From Structure&Upstream Pipe Landscaping $582.50 Sodding 450 S.F. Cleaning 1 E A. TOTAL ESTIMATED JOB COST $11,598.50 Landshore Enterprises,LLC - 5601 Powerline Road,Suite 306,Fort Lauderdale, Florida 33309 Tel:(954)327-3300 • Fax:(954)533-1556 • Email:infoi 1andshore.com 3 of 8 h. L ana'shore Enterprises, LL(- ir 64* V Ni''�° Stream/lank&Shoreline protection/stabilization/reclamation Design-Build(Engineering,Surveying, Permitting, Construction) d/b/a Erosion Restoration, LLC Reinforcing the American Soils for over a decade PAYMENT SCI-IEDULE Landshore Enterprises'payment policy is as follows: 25% Booking Date 35% Commencement Date 40% Completion Date ,`Invoice is due upon receipt— SPECIAL CONDITIONS The prices quoted in this proposal are based on visual observation only. The client is responsible for survey, engineering and permitting with all government agencies having jurisdiction over the subject site. Actual prices may vary due to pre-existing geotechnical, or hydrographic conditions which will require different equipment, labor and material. No changes to the approved contract will be made without written approval from the client. Landshore Enterprises, LLC will reimburse to the client 90% of savings resulting from value engineering. Unless the client provided comprehensive and conclusive engineering report or paid for the same services to Landshore Enterprises, LLC, the stipulated above price does not include rock removal, addition of suitable material as necessary, heavy equipment, land surveying, bathymetric survey, geotechnical exploration, engineering or permitting. Landshore Enterprises, LLC is not responsible for damage to utilities if as-built drawings or locations are not provided by the client. Landshore Enterprises, LLC reserves the right to change this estimate unless an agreement is reached within 90 days of the original estimate date. This is an estimate only. This is not a contract.This estimate is for completing the job described above,based on our evaluation.It does not include unforeseen price increases or additional labor and materials which may be required should problems arise. Client Representative Signature Date Erosion Restoration Representative Signature Date Landshore Enterprises,LLC - 5601 Powerline Road,Suite 306,Fort Lauderdale, Florida 33309 Tel:(954)327-3300 • Fax:(954)533-1556 • Email:info @landshore.com 4 of8 SEVERN Severn Trent Services 4837 Swift Road,Suite 100 TRENT Sarasota,FL 34231 United States SERVICES TF: +1 005358832 F: +1 941 924 7203 www.severntrentservices.com CONTRACT IN CONSIDERATION of the mutual covenants and promises contained herein,Severn Trent Environmental Services,Inc.(the"Company")agrees to perform the following services for Heritage Greens(the"Client"): Location of Work: Heritage Greens CDD Start Date: Upon Approval Anticipated Completion Date: I. DESCRIPTION OF SERVICES: _ .. : : . . • ' . . . _ _. - •- •- $4,950.00 b) Dive and clean out four (4) inter-connect lines that are classified as $5,390.00+/- high priorities.This price could increase or decrease dependent upon findings from the dive. . _ $1,485.00 as E1 iFl ant. d) Dive and clean out eight(8) inter-connect inlets that are classified as $6,625.00+/- medium priorities. This price could increase or decrease dependent upon findings from the dive. II. CONTRACT PRICE: The Client agrees to pay the Company for the services provided under this agreement as follows: Item Description Unit Cost or Total Cost Hourly Rate Items A,B,C&D n/a See Above Unless stated otherwise above,payments are due in accordance with the standard terms and conditions of this Contract. HG-Severn Trent Storm Drain Cleaning Proposal Agreed to: (please initial) Page 1 of 4 III. ITEMS TO BE PROVIDED BY THE CLIENT THE STANDARD TERMS AND CONDITIONS on the pages following this Contract are agreed to be a part of this Contract. Offered by: Accepted by: Severn Trent Environmental Services,Inc. Client: By: By: Title: Title: Address for Notices: Date: March 19,2014 Date: it HG-Severn Trent Storm Drain Cleaning Proposal Agreed to: (please initial) Page 2 of 4 STANDARD TERMS AND CONDITIONS Definitions. As used herein, the following terms shall have the following known technical or trade meanings are used in this Contract in accordance with meanings: such recognized meanings. • "Change afLaw"the occurrence of any of the events listed in(i)through(iv) Offer to Contract. Company's proposal and the accompanying documents below,which results or can reasonably be expected to result in a direct referred to under the definition of the term "Contract" herein (including the increase to the Company's cost of providing the Services: terms and conditions set forth herein)constitute an offer to contract which may (i) there is passed or promulgated any federal, state, or other local law, be accepted by the client within thirty(30)days from the date hereof(or within statute,ordinance,rule or regulation different from those existing on the such shorter or longer period of time, if any is specified in the Company's date of the Contract;or proposal)and only on the exact terms hereof. If additional or different terms are (ii) there is passed or promulgated any amendment to, or change in, any proposed by Client, such proposal or request shall constitute a counter offer federal, state, or other local law,statute,ordinance, rule or regulation which Company may,at its option,accept by written notice to the Client signed (including any applicable sales tax regulation)following the date of the by the Company.This Contract shall not be binding on the Company unless it is Contract;or executed by the Client and a duly executed copy is delivered to the Company (iii)there comes into existence an order or judgment of any federal,state,or within the period of time specified above. local court,administrative agency or other governmental body following Entire Agreement.The terms and conditions set out herein are the entire terms the date of the Contract containing interpretations of law relating to the and conditions of this Contract and any prior or contemporaneous provision of the Services by the Company that is inconsistent with understandings or agreements,oral or written,are merged herein. There are no generally accepted interpretations in effect on the date of the Contract; representations or warranties, agreements, or covenants other than those or expressly set forth in this Contract. This Contract may be amended or modified (iv)(a)the imposition of any condition different from those existing on the and/or any right or obligation arising under this Contract may be waived from date of the Contract on the issuance or renewal of any official permit, time to time only by a written instrument executed by the Client and the license or necessary approval related to the provision of the Services by Company. The failure of the Company at any time to enforce any of the the Company, or (b) there shall be a suspension, termination, provisions of this Contract shall not constitute a waiver of such provision. interruption, revocation, denial or failure of renewal of any official Quality of Work and Materials. All Services to be provided hereunder shall permit, license or necessary approval related to the provision of the be performed by qualified personnel in accordance with professional standards. Services by the Company, including without limitation such of the Company acknowledges that the Client is relying on the Company to use the foregoing as are issued or approved by the USEPA,the Occupational effort,skill,diligence and quality control/quality assurance measures expected of Safety and Health Administration or any local Environmental and/or a qualified professional firm performing services of a similar nature to the Building Department; Services to be performed by the Company pursuant to this Contract. Any • "Client"means the party or parties identified as such in this Contract. In materials furnished by the Company shall be current,of merchantable quality addition,the term"Client"specifically includes the party or parties to whom and in compliance with any technical standards or specifications incorporated the Company provides Services and the party or parties responsible for into this Contract. When certain materials are specified by a reference standard, paying the Company for Services provided pursuant to this Contract; Company may select any suitable commercially acceptable material meeting the • "Contract"means these terms and conditions,any additional terms and standard. conditions attached hereto and/or expressly incorporated herein directly or by Compliance with Law. All parties shall comply with all applicable laws in reference including,without limitation,the Company's proposal to perform performing their respective obligations hereunder. the Services to the extent such proposal is referenced or attached herein; Contract Schedule.The date of completion provided in this Contract,if any,is • "Contract Price"means the compensation to be paid by the Client to the approximate and is based upon prompt receipt by Company of all necessary Company in accordance with the terms of this Contract; information and data required to be supplied by the Client,and is subject to • "Company"means Severn Trent Environmental Services,Inc.and its weather,groundwater conditions and unforeseen site conditions. Company will permissible successors and/or assigns. Any reference to actions taken or not use all reasonable efforts to meet the stipulated completion date and completion taken by the Company shall include those actions taken or not taken on of the Services within a reasonable time shall constitute the Company's full Company's behalf; compliance with this Contract. • "Services"means the evaluation,rehabilitation and restoration services to be Additional Work. (a)All additional labor,materials,tools,bonds, insurance, provided by the Company to the Client as identified in this Contract; equipment, licenses, taxes, transportation, surveys, engineering, othcr • "Uncontrollable Circumstances"means any act,event or condition to the professional services and any additional item provided by or on behalf of the extent that it materially and adversely impacts the cost of performance of,or Company as a result of Uncontrollable Circumstances(including a Change of Law materially and adversely affects the ability of the Company to perform the Law)shall constitute additional work extending beyond the scope of the Services Services in accordance with the terms of the Contract if such act,event or to be provided by Company hereunder. Company shall be compensated for all condition,in light of any circumstances that should have been known or such additional work commensurate with the appropriate unit prices and/or reasonably believed to have existed at the time,is beyond the reasonable hourly rates indicated in this contract and if no such prices or rates are provided, control and is not a result of the willful or negligent act,error or omission or Company shall be compensated for the fair and equitable value of such failure to exercise reasonable diligence on the part of the Company.Such additional work in an amount reasonably agreeable to the parties; (b) The acts,events or conditions may include,but shall not be limited to,the parties may add,delete,modify,alter,or accelerate the Services to be performed following:(a)an act of God,landslide,earthquake,fire,explosion,flood, hereunder,including without limitation,order changes to the Services,or require g'( ) the Company to perform additional services but only through a duly executed sabotage,or similar occurrence,acts of a public enemy,extortion,war, p y blockade or insurrection riot or civil disturbance;or(b)a Change of Law;or change or field order. All change and field orders shall be in writing and require (c)the failure of any appropriate governmental agency or private utility to the signature and acceptance by Company prior to becoming effective. Unless provide and maintain utilities required by the Company in order to perform agreed to otherwise by the Company, all such change and field orders shall the Services,etc. reflect the parties'agreement regarding price and proposed completion date. Construction of Agreement. Whenever the context requires,the gender of all Employee Safety.Company shall be responsible for the safety,efficiency and words used in this Contract includes the masculine,feminine,and neuter. All adequacy of its employees and any vehicles and/or machinery, equipment or references to Articles and Sections refer to articles and sections of this Contract, materials fumished or utilized by the Company during the performance of and all references to Exhibits are to Exhibits attached to this all purposes. Services. Company, however, shall not assume any obligation or incur any Captions, headings, cover pages, tables of contents and footnote instructions liability for personal injury or property damage caused by (i) unsafe site contained in this Contract are inserted only to facilitate reference and for conditions not created by the Company or by any of its agents,employees and convenience and in no way define,limit or describe the scope.intent or meaning subcontractors, (ii) work being performed by other parties not related to the of any provisions of this Contract. Words and abbreviations that have well Company.(iii)the negligence of the Client,and/or(iv)the negligence of any third party not related to the Company. Agreed to: (please initial) C:\Users\cpepin\Documents\Heritage Greens\2013 Projects\HG.Storm Water Structure Cleaning-10.2017\Proposals\Severn Trent\HG-Severn Trent Storm Drain Cleaning Proposal.docPg.3 of 4 Uncontrollable Circumstances.Any delay,default or termination in or of the No Third Party Beneficiaries. This Contract is entered into solely between. performance of the Services by the Company hereunder caused directly or and may be enforced only by the Company and Client;and this Contract shall indirectly by Uncontrollable Circumstances shall not be deemed a breach of this not be deemed to create any rights in third parties,including clients,suppliers,or Contract. The occurrence of such event shall suspend the obligations of the customers of a party,or to create any obligations of a party to any such third Company as long as performance is delayed or threatened thereby,and the fees parties. due hereunder shall be equitably adjusted. Restriction on Use of Reports.Any reports rendered under this Contract by the Ownership of Documents and Inventions. (a) All tracing, specifications, Company are prepared for their intended purposes only.Use of the reports and computations, notes and other original documents as instruments of service data contained therein for other purposes is at the Client's sole risk and shall,following the full payment of the Contract Price,become the property of responsibility. the Client,provided however that the Company shall be entitled to keep copies Notices.Wherever under this Contract one party is required or permitted to give of same; (b) All inventions, discoveries and copyright in work of authorship, notice to the other party,such notice shall be in writing and shall be delivered including those in formative stages, made by the Company (either alone or personally,sent by facsimile transmission,sent by nationally recognized express jointly with the Client)shall from the time of conception or,in the case of works courier or sent by certified,registered,first class mail,postage prepaid,but not of authorship,from the time of creation be the property of Company. by electronic mail. Any such notice shall be deemed given when actually Approval of Work.Services performed by Company shall be deemed approved received when delivered either personally, by facsimile transmission or by and accepted by Client within a reasonable period of time(but in no event longer express courier,or if mailed,on the fifth day after its mailing,postage prepaid to than thirty(30)days)after the Client has had the opportunity to review and/or the recipient party. inspect such services unless Client objects within such period of time by written Governing Law.This Contract and performance under it shall be governed by notice specifically stating the details in which Client believes such services are and construed in accordance with the laws of the state in which the client's incomplete or defective. Under all circumstances,final payment of the Contract principal office is located. Venue for any action under this Contract shall be in Price shall be deemed as conclusive evidence that the Client has accepted all the state court in the county in which the client's principal office is located. Services provided. Severability. Each and every provision of law and government regulation Payment Terms.Unless specifically stated otherwise,all payments are due Net required by law to be inserted in this Contract shall be deemed to be inserted and 30 days from the date of invoice. Any payment delayed beyond thirty(30)days this Contract shall read and shall be enforced as though so included herein,and from the specified due date,unless occasioned by fault of the Company,shall be if through mistake or otherwise any such provision is not inserted or is not subject to one and one-half percent(1.5%) per month interest on the unpaid correctly inserted,then upon the application of either party,this Contract shall balance. be deemed to be amended to make such insertion or correction. If this Contract Taxes. Prices do not include sales,use,excise,ad valorem,property or other contains any unlawful provision, the same shall be deemed of no effect and taxes now or hereafter imposed directly or indirectly, by any governmental shall,upon the application of either party,be deemed stricken from this Contract authority or agency with respect to this Contract. Client shall pay directly or without affecting the binding force of the remainder. reimburse Company for any such taxes that the Company may be required to Company's Liability.In the event that claim(s)raised against the Company on pay. If the Client is a tax-exempt entity,the Client shall provide the Company account of this Contract,or on account of the Services performed hereunder, with proof of such exemption. is/are covered under the Company's insurance policies,the Company shall not Default and Termination. This Contract may be terminated by either party be responsible for any loss,damage or liability beyond the amounts,limits and upon a seven(7)days written notice in the event of substantial failure by the conditions of such insurance policies. With respect to any other cause of action other party to perform in accordance with the terms hereof through no fault of and/or claim arising under this Contract,or otherwise arising as a result of,or on the terminating party. In the event of any termination.Company shall be paid account of,the Services provided hereunder,Company's total liability shall not for all services rendered and materials supplied(including materials specifically exceed the Contract Price. manufactured/made for the Client that have yet to be supplied)through the date Insurance. Company shall procure and maintain through the period of this of termination. For purposes of this section.the failure of the Client to pay Contract,at Company's own cost and expense(a)general liability insurance in Company in accordance with the payment terms of this Contract shall be the amount of not less than one million dollars($1,000,000)combined single considered such a substantial failure. In the event of a substantial failure on the limit for personal injury and property damage; (b) errors and omissions part of the Client,Company,in addition to the right to terminate set forth in this insurance in an amount of not less than one million dollars($1,000,000);and(c) paragraph,may also elect to suspend work until the default in question has been worker's compensation insurance in accordance with all statutory requirements. cured. No delay or omission on the part of Company in exercising any right or Successors and Assigns. Neither Client or Company shall assign, sublet, or remedy hereunder shall constitute a waiver of any such right or remedy on any transfer any rights under or interest in(including,but without limitation,moneys future occasion. that may become due or moneys that are due)this Contract without the written Indemnification.(a)Company agrees to indemnify and save harmless the Client consent of the other, except to the extent that any assignment, subletting or from and against any claim, demands, suits, liabilities, losses and expenses transfer is mandated by law or the effect of this limitation may be restricted by incurred by the Client as a result of Company's negligence, misconduct, or law. breach of this Contract;provided,however,that in the event that both Client and Company are determined by a finding of fact to be negligent and the negligence of both is a proximate cause of such claim for damage,then in such event,Client and Company shall each be responsible for the portion of the liability equal to its comparative share of the total negligence; (b)Client agrees to indemnify and save harmless the Company from and against any damages suffered by the Company as a result of(i)the Client's negligence,misconduct,or breach of this Contract;or(ii)changes in plans or specifications made by the Client or others; or(iii)work performed by the Client or other contractors hired by the Client. Disclosure of Information and Cooperation of the Parties. (a)The Client represents and warrants that it will furnish the Company with all items,if any, described in this Contract in a diligent and timely manner;(b)The Client further represents and warrants that it has disclosed,and it will continue to disclose,any and all information it now has,or may have in the future,to the extent that such information is relevant to the Company in performing its duties and obligations hereunder;(c)Each party hereto agrees that it will cooperate in good faith with the other and its agents, employees, representatives, officers, contractors and subcontractors to facilitate the performance of the mutual obligations set forth in this Contract. Agreed to: (please initial) C:\Users\cpepin\Documents\Heritage Greens\2013 Projects\HG-Storm Water Structure Cleaning-10.2013\Proposals\Sevem Trent\HG-Severn Trent Storm Drain Cleaning Proposal.docPg.4 of 4 Adams, Tennille From: CaratozzoloCarmelo <CarmeloCaratozzolo @colliergov.net> Sent: Monday, April 21, 2014 11:44 AM To: Adams,Tennille Subject: FW:Saturnia Grande Drive and Immokalee traffic signal Ms. Adams, Thank you for contacting our office for the consideration of the installation of a traffic signal at the Saturnia Grande Drive access to Immokalee Road. Currently, Immokalee Road has an access classification of 3 and 4. Based on these classifications the distance between traffic signals shall be approximately '/z mile. The distance of the Saturnia Grande Drive access to the nearest traffic signal of Logan Blvd/Immokalee Road is approximately 1600 feet. Based on the 1600 feet of access spacing a traffic signal at this location would not meet the County's traffic signal spacing standards. In addition,the installation of any type traffic control device such as traffic signal is based on the guidelines set forth in the Manual on Uniform Traffic Control(MUTCD),prepared by the Federal Highway Administration, which has been designated by the State of Florida to govern placement and design of traffic signals, signs, and pavement markings on public and private roads within the state. The MUTCD identifies that the left and through movements from the subject should equal at minimum 53 vehicles for any eight hour period during a select 24 hour period. Based on the subject intersections configuration, a left and through turn movements are not feasible and would also not meet MUTCD warrants. As stated above,the spacing between traffic signals should be approximately '/z mile in addition the MUTCD signal warrants are required to be met. Based on the location of Saturnia Grande Drive the distance of 1600 feet would not meet County's standards for signal spacing. In addition,the development has direct access to Logan Blvd. which reduces the traffic volumes to Immokalee Road, therefore,the minimum traffic volume warrants of the MUTCD would not be met. Should you have any questions, feel free to contact me. Carmelo Caratozzolo P.E. Principal Project Manager Collier County Growth Management Division 2885 South Horseshoe Drive Naples, FL 34104 C armeloCaratozzoloaCollierGov.Net Tel: (239) 252-5791 Under Florida Law e-mail addresses are public records If you do not want your e-mail address released in response to a public records request do not send electronic mail to tnis entity Instead contact this office oy telephone or in writing 1 s Y ���d °""�y:^ah. may .. °� y,. .,. ,... r t.. b . _ i 18 Yk "YyAw�, ,5 xgs O 2 $ ' p.. A r"' . y: � fi; ' e .! i/ 1 k g,x 9 q nti s ! . j y ' , ''-. 1. a i,. \c,,,,,,,c) s ` r' ."' J 48 = .. .. ... ! $ ,<" gyysy� n i • HERITAGE GREENS COMMUNITY DEVELOPMENT DISTRICT COLLIER COUNTY,FLORIDA FINANCIAL REPORT FOR THE FISCAL YEAR ENDED SEPTEMBER 30,2013 HERITAGE GREENS COMMUNITY DEVELOPMENT DISTRICT COLLIER COUNTY,FLORIDA TABLE OF CONTENTS Page INDEPENDENT AUDITOR'S REPORT 1-2 MANAGEMENT'S DISCUSSION AND ANALYSIS 3-6 BASIC FINANCIAL STATEMENTS Government-Wide Financial Statements: Statement of Net Position 7 Statement of Activities 8 Fund Financial Statements: Balance Sheet—Governmental Fund 9 Statement of Revenues, Expenditures and Changes in Fund Balance— Governmental Fund 10 Notes to the Financial Statements 11-17 REQUIRED SUPPLEMENTARY INFORMATION Schedule of Revenues, Expenditures and Changes In Fund Balance— Budget and Actual—General Fund 18 Notes to Required Supplementary Information 19 INDEPENDENT AUDITOR'S REPORT ON INTERNAL CONTROL OVER FINANCIAL REPORTING AND COMPLIANCE AND OTHER MATTERS BASED ON AN AUDIT OF FINANCIAL STATEMENTS PERFORMED IN ACCORDANCE WITH GOVERNMENT AUDITING STANDARDS 20-21 MANAGEMENT LETTER REQUIRED BY CHAPTER 10.550 OF THE RULES OF THE AUDITOR GENERAL OF THE STATE OF FLORIDA 22-23 2700 North Military Trail•Suite 350 Boca Raton, Florida 33431 Grau& Associates (561)994-9299•(800)299-4728 Fax (561)994-5823 CERTIFIED PUBLIC ACCOUNTANTS www.graucpa.com INDEPENDENT AUDITOR'S REPORT To the Board of Supervisors Heritage Greens Community Development District Collier County, Florida Report on the Financial Statements We have audited the accompanying financial statements of the governmental activities and the major fund of Heritage Greens Community Development District,Collier County, Florida("District")as of and for the fiscal year ended September 30,2013,and the related notes to the financial statements,which collectively comprise the District's basic financial statements as listed in the table of contents. Management's Responsibility for the Financial Statements Management is responsible for the preparation and fair presentation of these financial statements in accordance with accounting principles generally accepted in the United States of America;this includes the design,implementation,and maintenance of internal control relevant to the preparation and fair presentation of financial statements that are free from material misstatement,whether due to fraud or error. Auditor's Responsibility Our responsibility is to express opinions on these financial statements based on our audit.We conducted our audit in accordance with auditing standards generally accepted in the United States of America and the standards applicable to financial audits contained in Government Auditing Standards, issued by the Comptroller General of the United States.Those standards require that we plan and perform the audit to obtain reasonable assurance about whether the financial statements are free from material misstatement. An audit involves performing procedures to obtain audit evidence about the amounts and disclosures in the financial statements.The procedures selected depend on the auditor's judgment,including the assessment of the risks of material misstatement of the financial statements,whether due to fraud or error.In making those risk assessments, the auditor considers internal control relevant to the entity's preparation and fair presentation of the financial statements in order to design audit procedures that are appropriate in the circumstances, but not for the purpose of expressing an opinion on the effectiveness of the entity's internal control.Accordingly,we express no such opinion.An audit also includes evaluating the appropriateness of accounting policies used and the reasonableness of significant accounting estimates made by management, as well as evaluating the overall presentation of the financial statements. We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our audit opinions. Opinions In our opinion,the financial statements referred to above present fairly,in all material respects,the respective financial position of the governmental activities and the major fund of the District as of September 30,2013, and the respective changes in financial position thereof for the fiscal year then ended in accordance with accounting principles generally accepted in the United States of America. Other Matters Required Supplementary Information Accounting principles generally accepted in the United States of America require that the management's discussion and analysis and budgetary comparison information be presented to supplement the basic financial statements. Such information, although not a part of the basic financial statements, is required by the Governmental Accounting Standards Board,who considers it to be an essential part of financial reporting for placing the basic financial statements in an appropriate operational,economic,or historical context.We have applied certain limited procedures to the required supplementary information in accordance with auditing standards generally accepted in the United States of America,which consisted of inquiries of management about the methods of preparing the information and comparing the information for consistency with managements responses to our inquiries,the basic financial statements,and other knowledge we obtained during our audit of the basic financial statements.We do not express an opinion or provide any assurance on the information because the limited procedures do not provide us with sufficient evidence to express an opinion or provide any assurance. Other Reporting Required by Government Auditing Standards In accordance with Government Auditing Standards,we have also issued our report dated March 28,2014,on our consideration of the Districts internal control over financial reporting and on our tests of its compliance with certain provisions of laws, regulations,contracts,grant agreements and other matters.The purpose of that report is to describe the scope of our testing of internal control over financial reporting and compliance and the results of that testing,and not to provide an opinion on internal control over financial reporting or on compliance. That report is an integral part of an audit performed in accordance with Government Auditing Standards in considering the District's intemal control over financial reporting and compliance. detst.tt aaelOtt.61 March 28,2014 2 MANAGEMENT'S DISCUSSION AND ANALYSIS Our discussion and analysis of Heritage Greens Community Development District, Collier County, Florida ("District")provides a narrative overview of the District's financial activities for the fiscal year ended September 30, 2013. Please read it in conjunction with the District's Independent Auditor's Report, basic financial statements,accompanying notes and supplementary information to the basic financial statements. FINANCIAL HIGHLIGHTS • The assets of the District exceeded its liabilities at the close of the most recent fiscal year resulting in a net position balance of$2,721,025 • The change in the District's total net position in comparison with the prior fiscal year was($101,214), a decrease. The key components of the District's net position and change in net position are reflected in the table in the government-wide financial analysis section. • At September 30,2013,the Districts govemmental funds reported combined ending fund balances of $158,602, an increase of$26,544 in comparison with the prior fiscal year. A portion of the fund balance is assigned to subsequent year's expenditures, and the remainder Is unassigned fund balance which is available for spending at the District's discretion. • During fiscal year 2013, the District implemented Governmental Accounting Standards Board ("GASB")Statement No.62,(Codification of Accounting and Financial Reporting Guidance Contained in Pre-November 30, 1989 Financial Accounting Standards Board("FASB')and American Institute of Certified Public Accountants ("AICPA") Pronouncements, GASB Statement No. 63, Financial Reporting of Deferred Outflows of Resources, Deferred Inflows of Resources,and Net Position,and GASB Statement No. 65, Items Previously Reported as Assets and Liabilities. Please see New Accounting Standards Adopted in Note 2 of the financial statements for additional information. OVERVIEW OF FINANCIAL STATEMENTS. This discussion and analysis are intended to serve as the introduction to the District's basic financial statements. The District's basic financial statements are comprised of three components: 1)government-wide financial statements,2)fund financial statements,and 3)notes to the financial statements. This report also contains other supplementary information in addition to the basic financial statements themselves. 1) Government-Wide Financial Statements The government-wide financial statements are designed to provide readers with a broad overview of the District's finances,in a manner similar to a private-sector business. The statement of net position presents information on all the District's assets and liabilities with the residual amount being reported as net position. Over time, increases or decreases in net position may serve as a useful indicator of whether the financial position of the District is improving or deteriorating. The statement of activities presents information showing how the government's net position changed during the most recent fiscal year. All changes in net position are reported as soon as the underlying event giving rise to the change occurs,regardless of the timing of related cash flows. Thus,revenues and expenses are reported in this statement for some items that will only result in cash flows in future fiscal periods. The government-wide financial statements include all governmental activities that are principally supported by special assessment revenues.The District does not have any business-type activities. The governmental activities of the District include the general government(management)and maintenance functions. 3 OVERVIEW OF FINANCIAL STATEMENTS(Continued) 2) Fund Financial Statements A fund is a grouping of related accounts that is used to maintain control over resources that have been segregated for specific activities or objectives. The District,like other state and local governments,uses fund accounting to ensure and demonstrate compliance with finance-related legal requirements. The District has one fund category:governmental funds. Governmental Funds Governmental funds are used to account for essentially the same functions reported as governmental activities in the government-wide financial statements. However,unlike the government-wide financial statements, governmental fund financial statements focus on near-term inflows and outflow of spendable resources,as well as on balances of spendable resources available at the end of the fiscal year. Such information may be useful in evaluating a District's near-term financing requirements. Because the focus of governmental funds is narrower than that of the government-wide financial statements, it is useful to compare the information presented for governmental funds with similar information presented for governmental activities in the government-wide financial statements. By doing so,readers may better understand the long-term impact of the District's near-term financing decisions. Both the governmental fund balance sheet and the governmental fund statement of revenues, expenditures, and changes in fund balances provide a reconciliation to facilitate this comparison between governmental funds and governmental activities. The District maintains one governmental fund for external reporting. Information is presented separately in the governmental fund balance sheet and the governmental fund statement of revenues, expenditures,and changes in fund balances for the general fund,which is a major fund. The District adopts an annual appropriated budget for its general fund. A budgetary comparison schedule has been provided for the general fund to demonstrate compliance with the budget. 3) Notes to the Financial Statements The notes provide additional information that is essential to a full understanding of the data provided in the government-wide and fund financial statements. ' GOVERNMENT-WIDE FINANCIAL ANALYSIS As noted earlier,net position may serve over time as a useful indicator of an entity's financial position.In the case of the District,assets exceeded liabilities at the close of the most recent fiscal year. Key components of the Districts net position are reflected in the following table: NET POSITION SEPTEMBER 30, 2013 2012 Assets,excluding capital assets $ 164,602 $ 139,882 Capital assets,net of depreciation 2,582,423 2,690,181 Total assets 2,727,025 2,830,063 Liabilities,excluding long-term liabilities 6,000 7,824 Total liabilities 6,000 7,824 Net position Invested in capital assets 2,562,423 2,690,181 Unrestricted 158,602 132,058 Total net position $ 2,721,025 $ 2,822,239 4 GOVERNMENT-WIDE FINANCIAL ANALYSIS(Continued2 The Districts net position reflects its investment in capital assets (e.g. land, land improvements, and infrastructure);less any related debt used to acquire those assets that is still outstanding. These assets are used to provide services to residents; consequently, these assets are not available for future spending. Although the District's investment in capital assets is reported net of related debt,it should be noted that the resources needed to repay this debt must be provided from other sources,since the capital assets themselves cannot be used to liquidate these liabilities. The remaining balance of unrestricted net position may be used to meet the District's other obligations. The District's net position decreased during the most recent fiscal year. The majority of the decrease represents the extent to which the cost of operations and depreciation expense exceeded ongoing program revenues. Key elements of the change in net position are reflected in the following table: CHANGES IN NET POSITION FOR THE FISCAL YEAR END SEPTEMBER 30, 2013 2012 Revenues: Program revenues $ 210,999 $ 210,818 General revenues 549 461 Total revenues 211,548 211,279 Expenses: General government 69,041 64,057 Physical environment 243.721 232,062 Total expenses 312,762 296,119 Change in net position (101,214) (84,840) Net position beginning 2,822,239 2,907,079 Net position ending $ 2,721,025 4=======$ 2,822,239 As noted above and in the statement of activities,the cost of all governmental activities during the fiscal year ended September 30, 2013 was $312,762. The costs of the District's activities were primarily funded by program revenues. Program revenues, comprised primarily of assessments, have remained relatively constant.The increase in current fiscal year expenses is primarily the result of an increase in professional fees as well as increase in Repair and Maintenance Drainage costs. GENERAL BUDGETING HIGHLIGHTS An operating budget was adopted and maintained by the governing board for the District pursuant to the requirements of Florida Statutes. The budget is adopted using the same basis of accounting that is used in preparation of the fund financial statements. The legal level of budgetary control, the level at which expenditures may not exceed budget, is in the aggregate. Any budget amendments that increase the aggregate budgeted appropriations must be approved by the Board of Supervisors. Actual general fund expenditures did not exceed appropriations for the fiscal year ended September 30,2013. The variance between budgeted and actual general fund revenues for the 2013 fiscal year was not considered significant. The actual general fund expenditures were lower than budgeted amounts due primarily to anticipated repair and maintenance costs which were not required. 5 CAPITAL ASSETS AND DEBT ADMINISTRATION Capital Assets At September 30,2013,the District had$4,656,757 invested in land,infrastructure,and improvements,for its governmental activities. In the government-wide financial statements depreciation of$2,094,334 has been taken,which resulted in a net book value of$2,562,423.More detailed information about the District's capital assets is presented in the notes of the financial statements. ECONOMIC FACTORS AND NEXT YEAR'S BUDGETS AND OTHER EVENTS The District does not anticipate any major projects or significant changes to its infrastructure maintenance program for the subsequent fiscal year. In addition,it is anticipated that the general operations of the District will remain fairly constant. CONTACTING THE DISTRICTS FINANCIAL MANAGEMENT This financial report is designed to provide our citizens,land owners,customers,investors and creditors with a general overview of the District's finances and to demonstrate the District's accountability for the financial resources it manages and the stewardship of the facilities it maintains. If you have questions about this report or need additional financial information, contact the Heritage Greens Community Development District's Finance Department at 210 N.University Drive,Suite 702,Coral Springs, Florida, 33071. 6 HERITAGE GREENS COMMUNITY DEVELOPMENT DISTRICT COLLIER COUNTY,FLORIDA STATEMENT OF NET POSITION SEPTEMBER 30,2013 Governmental Activities ASSETS Cash and cash equivalents $ 162,372 Investments 626 Due from other governments 1,604 Capital assets: Nondepreciable 918,434 Depreciable, net 1,643,989 Total assets 2,727,025 LIABILITIES Accounts payable 6,000 Total liabilities 6,000 NET POSITION Invested in capital assets 2,562,423 Unrestricted 158,602 Total net position $ 2,721,025 See notes to the financial statements 7 HERITAGE GREENS COMMUNITY DEVELOPMENT DISTRICT COLLIER COUNTY,FLORIDA STATEMENT OF ACTIVITIES FOR THE FISCAL YEAR ENDED SEPTEMBER 30,2013 Net(Expense) Program Revenue and Revenues Changes in Net Position Charges for Governmental Functions/Proarams Expenses Services Activities Primary government: Governmental activities: General government $ 69,041 $ 69,041 $ - Physical environment 243,721 141,958 (101,763) Total governmental activities 312,762 210,9999 (101,763) General revenues: Unrestricted investment earnings 549 Total general revenues 549 Change in net position (101,214) Net position-beginning 2,822,239 Net position-ending $ 2,721,025 See notes to the financial statements 8 HERITAGE GREENS COMMUNITY DEVELOPMENT DISTRICT COLLIER COUNTY,FLORIDA BALANCE SHEET GOVERNMENTAL FUNDS SEPTEMBER 30,2013 Major Governmental Fund General Fund ASSETS Cash and cash equivalents $ 162,372 Investments 626 Due from other governments 1,604 Total assets $ 164,602 LIABILITIES AND FUND BALANCES Liabilities: Accounts payable $ 6,000 Total liabilities 6,000 Fund balance: Assigned to: Subsequent year's expenditure 49,897 Future repairs and maintenance 64,987 Unassigned 43,718 Total fund balance 158,602 Total liabilities and fund balance $ 164,602 Amounts reported for governmental activities in the statement of net position are different because: Fund balance-governmental fund $ 158,602 Capital assets used in governmental activities are not financial resources and,therefore,are not reported as assets in the governmental funds. The statement of net position includes those capital assets, net of any accumulated depreciation,in the net position of the government as a whole. Cost of capital assets 4,656,757 Accumulated depreciation (2,094,334) 2,562,423 Net position of governmental activities $ 2,721,025 See notes to the financial statements 9 HERITAGE GREENS COMMUNITY DEVELOPMENT DISTRICT COLLIER COUNTY,FLORIDA STATEMENT OF REVENUES,EXPENDITURES, AND CHANGES IN FUND BALANCES GOVERNMENTAL FUNDS FOR THE FISCAL YEAR ENDED SEPTEMBER 30,2013 Major Governmental Fund General Fund REVENUES Assessments $ 210,021 Other revenues 978 Interest 549 Total revenues 211,548 EXPENDITURES Current: General government 69,041 Physical environment 115,963 Total expenditures 185,004 Excess of revenues over expenditures 26,544 Fund balance-beginning 132,058 Fund balance-ending $ 158,602 Amounts reported for governmental activities in the statement of activities are different because: Net change in fund balances-governmental fund $ 26,544 Depreciation on capital assets is not recognized in the governmental fund financial statement but is reported as an expense In the statement of activities. (127,758) Change in net position of governmental activities $ (101,214) See notes to the financial statements 10 HERITAGE GREENS COMMUNITY DEVELOPMENT DISTRICT COLLIER COUNTY, FLORIDA NOTES TO FINANCIAL STATEMENTS NOTE 1 —NATURE OF ORGANIZATION AND REPORTING ENTITY Heritage Greens Community Development District("District")was created on July 20,1993 by Ordinance 93- 39 of the Board of County Commissioners of Collier County, Florida, pursuant to the Uniform Community Development District Act of 1980,otherwise known as Chapter 190,Florida Statutes.The Act provides among other things,the power to manage basic services for community development, power to borrow money and issue bonds, and to levy and assess non-ad valorem assessments for the financing and delivery of capital infrastructure. The District was established for the purposes of financing and managing the acquisition, construction, maintenance and operation of a portion of the infrastructure necessary for community development within the District. The District is governed by the Board of Supervisors ("Board"),which is composed of five members. The Supervisors are elected by the owners of the property within the District. The Board of Supervisors of the District exercise all powers granted to the District pursuant to Chapter 190, Florida Statutes. The Board has the responsibility for: 1. Assessing and levying assessments. 2. Approving budgets. 3. Exercising control over facilities and properties. 4. Controlling the use of funds generated by the District. 5. Approving the hiring and firing of key personnel. 6. Financing improvements. The financial statements were prepared in accordance with Governmental Accounting Standards Board ("GASB") Statement 14, Statement 39, and Statement 61. Under the provisions of those standards, the financial reporting entity consists of the primary government, organizations for which the District Board of Supervisors is considered to be financially accountable, and other organizations for which the nature and significance of their relationship with the District are such that, if excluded, the financial statements of the District would be considered incomplete or misleading. There are no entities considered to be component units of the District;therefore,the financial statements include only the operations of the District. NOTE 2—SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES Government-Wide and Fund Financial Statements The basic financial statements include both government-wide and fund financial statements. The government-wide financial statements(i.e.,the statement of net position and the statement of activities) report information on all of the non-fiduciary activities of the primary government. For the most part,the effect of interfund activity has been removed from these statements. The statement of activities demonstrates the degree to which the direct expenses of a given function or segment is offset by program revenues. Direct expenses are those that are clearly identifiable with a specific function or segment. Program revenues include 1) charges to customers who purchase, use, or directly benefit from goods,services,or privileges provided by a given function or segment; operating-type special assessments for maintenance and debt service are treated as charges for services and 2) grants and contributions that are restricted to meeting the operational or capital requirements of a particular function or segment. Other items not included among program revenues are reported instead as general revenues. 11 NOTE 2—SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES(Continued) Measurement Focus.Basis of Accounting and Financial Statement Presentation The government-wide financial statements are reported using the economic resources measurement focus and the accrual basis of accounting. Revenues are recorded when earned and expenses are recorded when a liability is incurred,regardless of the timing of related cash flows. Assessments are recognized as revenues in the year for which they are levied. Grants and similar items are to be recognized as revenue as soon as all eligibility requirements imposed by the provider have been met. Governmental fund financial statements are reported using the current financial resources measurement focus and the modified accrual basis of accounting. Revenues are recognized as soon as they are both measurable and available. Revenues are considered to be available when they are collectible within the current period or soon enough thereafter to pay liabilities of the current period. For this purpose,the government considers revenues to be available if they are collected within 60 days of the end of the current fiscal period. Expenditures are recorded when a liability is incurred,as under accrual accounting. However,debt service expenditures are recorded only when payment is due. Assessments Assessments are non-ad valorem assessments on benefited lands within the District.Assessments are levied to pay for the operations and maintenance of the District. The fiscal year for which annual assessments are levied begins on October 1 with discounts available for payments through February 28 and become delinquent on April 1.The District's annual assessments for operations and debt service are billed and collected by the County Tax Assessor/Collector. The amounts remitted to the District are net of applicable discounts or fees and include interest on monies held from the day of collection to the day of distribution. Assessments and interest associated with the current fiscal period are considered to be susceptible to accrual and so have been recognized as revenues of the current fiscal period. The portion of assessments receivable due within the current fiscal period is considered to be susceptible to accrual as revenue of the current period. The District reports the following major governmental fund: General Fund The general fund is the general operating fund of the District. It is used to account for all financial resources except those required to be accounted for in another fund. When both restricted and unrestricted resources are available for use, it is the government's policy to use restricted resources first for qualifying expenditures,then unrestricted resources as they are needed. New Accountina Standards Adopted During fiscal year 2013,the District adopted two new accounting standards as follows: GASB Statement No. 62, Codification of Accounting and Financial Reporting Guidance Contained in Pre- November 30, 1989 FASB and AICPA Pronouncements This Statement incorporates into the GASB's authoritative literature certain guidance that previously could only be found in certain FASB and AICPA pronouncements issued on or before November 30,1989 and eliminates the selection to apply post-November 30, 1989 FASB pronouncements that do not conflict with or contradict GASB pronouncements. GASB Statement No. 63, Financial Reporting of Deferred Outflows of Resources, Deferred Inflows of Resources, and Net Position . 12 NOTE 2—SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES(Continued) New Accounting Standards Adopted(Continued) This Statement provides financial reporting guidance for deferred outflows of resources and deferred inflows of resources and identifies net position as the residual of all other elements presented in a statement of financial position.This Statement amends the net asset reporting requirements by Incorporating deferred outflows of resources and deferred inflows of resources(previously reported as assets and liabilities)into the definitions of the required components of the residual measure and by renaming that measure as net position,rather than net assets. GASB Statement No.65,Items Previously Repotted as Assets and Liabilities This Statement establishes accounting and financial reporting standards that reclassify,as deferred outflows of resources or deferred inflows of resources, certain Items that were previously reported as assets and liabilities and recognizes,as outflows of resources or inflows of resources,certain items that were previously reported as assets and liabilities. Assets,Liabilities and Net Position or Equity Deposits and Investments The District's cash and cash equivalents are considered to be cash on hand and demand deposits(interest and non-interest bearing). The District has elected to proceed under the Alternative Investment Guidelines as set forth in Section 218.415 (17)Florida Statutes. The District may invest any surplus public funds in the following: a) The Local Government Surplus Trust Funds,or any intergovernmental investment pool authorized pursuant to the Florida Interlocal Cooperation Act; b) Securities and Exchange Commission registered money market funds with the highest credit quality rating from a nationally recognized rating agency; c) Interest bearing time deposits or savings accounts in qualified public depositories; d) Direct obligations of the U.S.Treasury. Securities listed in paragraphs c and d shall be invested to provide sufficient liquidity to pay obligations as they come due. In addition,surplus funds may be deposited into certificates of deposit which are insured. The District records all interest revenue related to investment activities in the respective funds and reports investments at fair value. Capital Assets Capital assets,which include property,plant and equipment,and infrastructure assets(e.g.,roads,sidewalks and similar items) are reported in the government activities columns in the government-wide financial statements. For financial statement reporting purposes, capital assets are defined by the government as assets with an initial,individual cost of more than$5,000(amount not rounded)and an estimated useful life in excess of two years. Such assets are recorded at historical cost or estimated historical cost If purchased or constructed. Donated capital assets are recorded at estimated fair market value at the date of donation. The costs of normal maintenance and repairs that do not add to the value of the asset or materially extend assets lives are not capitalized. Major outlays for capital assets and improvements are capitalized as projects are constructed. 13 NOTE 2—SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES(Continued) Assets.Liabilities and Net Assets or Equity(Continued) Capital Assets(Continued) Property,plant and equipment of the District are depreciated using the straight-line method over the following estimated useful lives: Assets Years Improvements other than buildings 10-20 Infrastructure 20-30 In the governmental fund financial statements, amounts incurred for the acquisition of capital assets are reported as fund expenditures. Depreciation expense is not reported in the governmental fund financial statements. Deferred Outflows/Inflows of Resources The statement of net position reports,as applicable, a separate section for deferred outflows of resources. Deferred outflows of resources represent a consumption of net position that applies to future reporting period(s)and so will not be recognized as an outflow of resources(expense/expenditure)until that time.For example, the District would record deferred outflows of resources related to debit amounts resulting from current and advance refundings resulting in the defeasance of debt(i.e.when there are differences between the reacquisition price and the net carrying amount of the old debt). The statement of net position reports, as applicable, a separate section for deferred inflows of resources. Deferred inflows of resources represent an acquisition of net position that applies to future reporting period(s) and so will not be recognized as an inflow of resources(revenue)until that time.For example,when an asset is recorded in the governmental fund financial statements,but the revenue is not available,the District reports a deferred inflow of resources until such times as the revenue becomes available. Fund Eauitv/Net Position In the fund financial statements,governmental funds report non spendable and restricted fund balance for amounts that are not available for appropriation or are legally restricted by outside parties for use for a specific purpose. Assignments of fund balance represent tentative management plans that are subject to change. The District can establish limitations on the use of fund balance as follows: Committed fund balance—Amounts that can be used only for the specific purposes determined by a formal action(resolution)of the Board of Supervisors.Commitments may be changed or lifted only by the Board of Supervisors taking the same formal action(resolution)that imposed the constraint originally. Resources accumulated pursuant to stabilization arrangements sometimes are reported in this category. Assigned fund balance — Includes spendable fund balance amounts established by the Board of Supervisors that are intended to be used for specific purposes that are neither considered restricted nor committed. The Board may also assign fund balance as it does when appropriating fund balance to cover differences in estimated revenue and appropriations in the subsequent year's appropriated budget. Assignments are generally temporary and normally the same formal action need not be taken to remove the assignment. The District first uses committed fund balance,followed by assigned fund balance and then unassigned fund balance when expenditures are incurred for purposes for which amounts in any of the unrestricted fund balance classifications could be used. 14 NOTE 2—SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES(Continued) Assets.Liabilities and Net Assets or Eauitv(Continued) Fund Eauitv/Net Position(Continued) Net position is the difference between assets and deferred outflows of resources less liabilities and deferred inflows of resources. Net position in the government-wide financial statements are categorized as net investment in capital assets,restricted or unrestricted. Net investment in capital assets represents net position related to infrastructure and property, plant and equipment. Restricted net position represents the assets restricted by the District's Bond covenants or other contractual restrictions.Unrestricted net position consists of the net position not meeting the definition of either of the other two components. Other Disclosures Use of Estimates The preparation of financial statements in conformity with generally accepted accounting principles requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities, and disclosure of contingent assets and liabilities at the date of the financial statements, and the reported amounts of revenues and expenditures during the reporting period. Actual results could differ from those estimates. NOTE 3—BUDGETARY INFORMATION The District is required to establish a budgetary system and an approved Annual Budget. Annual Budgets are adopted on a basis consistent with generally accepted accounting principles for the general fund. All annual appropriations lapse at fiscal year end. The District follows these procedures in establishing the budgetary data reflected in the financial statements. a) Each year the District Manager submits to the District Board a proposed operating budget for the fiscal year commencing the following October 1. b) Public hearings are conducted to obtain public comments. c) Prior to October 1,the budget is legally adopted by the District Board. d) All budget changes must be approved by the District Board. e) The budgets are adopted on a basis consistent with generally accepted accounting principles. f) Unused appropriation for annually budgeted funds lapse at the end of the year. NOTE 4—DEPOSITS AND INVESTMENTS Deposits The District's cash balances were entirely covered by federal depository insurance or by a collateral pool pledged to the State Treasurer. Florida Statutes Chapter 280, "Florida Security for Public Deposits Act", requires all qualified depositories to deposit with the Treasurer or another banking institution eligible collateral equal to various percentages of the average daily balance for each month of all public deposits in excess of any applicable deposit insurance held. The percentage of eligible collateral(generally, U.S. Governmental and agency securities,state or local government debt, or corporate bonds)to public deposits is dependent upon the depository's financial history and its compliance with Chapter 280. In the event of a failure of a qualified public depository,the remaining public depositories would be responsible for covering any resulting losses. 15 • NOTE 4—DEPOSITS AND INVESTMENTS(Continued) investments The District's investments were held as follows at September 30,2013: Investment Fair Value Credit Risk Maturity Weighted average of the Florida PRIME $ 454 S&P AAAm fund portfolio:44 days Investment in Fund B Surplus Weighted average life of Funds Trust Fund 172 N/A fund:4.04 years Total Investments $ 626 Credit risk—For investments,credit risk is generally the risk that an issuer of an investment will not fulfill its obligation to the holder of the investment. This is measured by the assignment of a rating by a nationally recognized statistical rating organization. Investment ratings by investment type are included in the preceding summary of investments. Concentration risk—The District places no limit on the amount the District may invest in any one issuer. Interest rate risk—The District does not have a formal policy that limits investment maturities as a means of managing exposure to fair value losses arising from Increasing interest rates. NOTE 5—CAPITAL ASSETS Capital asset activity for the fiscal year ended September 30,2013 was as follows: Beginning Balance Additions Reductions Ending Balance Governmental activities Capital assets,not being depreciated Land and land improvements $ 918,434 $ - $ - $ 918,434 Total capital assets,not being depreciated 918,434 - 918,434 Capital assets,being depreciated Improvements other than buildings 355,508 - - 355,508 Infrastructure 3,382,817 3,382,817 Total capital assets,being depreciated 3,738,323 3,738,323 Less accumulated depreciation for: Improvements other than buildings 299,084 9,358 - 308,442 Infrastructure 1,667,492 118,400 1,785,892 Total accumulated depreciation 1,988,576 127,758 - 2,094,334 Total capital assets,being depreciated,net 1,771,747 (127,758) - 1,643,989 Governmental activities capital assets,net $ 2,690,181 $ (127,758) $ - $ 2,562,423 Depreciation expense was charged to the physical environment function. 16 NOTE 6—MANAGEMENT COMPANY The District has contracted with a management company to perform management advisory services,which include financial and accounting services. Certain employees of the management company also serve as officers of the District. Under the agreement, the District compensates the management company for management,accounting,financial reporting,computer and other administrative costs. NOTE 7—RISK MANAGEMENT The District is exposed to various risks of loss related to torts;theft of,damage to,and destruction of assets; errors and omissions;and natural disasters.The District has obtained commercial insurance from independent third parties to mitigate the costs of these risks;coverage may not extend to all situations.Settled claims from these risks have not exceeded commercial insurance coverage over the past three years. 17 • HERITAGE GREENS COMMUNITY DEVELOPMENT DISTRICT COLLIER COUNTY, FLORIDA SCHEDULE OF REVENUES,EXPENDITURES AND CHANGES IN FUND BALANCE-BUDGET AND ACTUAL—GENERAL FUND FOR THE FISCAL YEAR ENDED SEPTEMBER 30,2013 Variance with Final Budget- Budgeted Actual Positive Amounts Amounts (Negative) REVENUES Assessments $ 209,188 $ 210,021 $ 833 Other revenue - 978 978 Interest 400 549 149 Total revenues 209,588 211,548 1.960 EXPENDITURES Current: General government 68,310 69,041 (731) Physical environment 141,278 115,963 25,315 Total expenditures 209,588 185,004 24,584 Excess(deficiency)of revenues over(under)expenditures $ - 26,544 $ Fund balance-beginning 132,058 Fund balance-ending $ 158,602 • See notes to required supplementary information 18 HERITAGE GREENS COMMUNITY DEVELOPMENT DISTRICT COLLIER COUNTY,FLORIDA NOTES TO REQUIRED SUPPLEMENTARY INFORMATION The District is required to establish a budgetary system and an approved Annual Budget for the general fund. The Districts budgeting process is based on estimates of cash receipts and cash expenditures which are approved by the Board. The budget approximates a basis consistent with accounting principles generally accepted in the United States of America(generally accepted accounting principles). The legal level of budgetary control, the level at which expenditures may not exceed budget, is in the aggregate. Any budget amendments that increase the aggregate budgeted appropriations must be approved by the Board of Supervisors. Actual general fund expenditures did not exceed appropriations for the fiscal year ended September 30,2013.The actual general fund expenditures for the 2013 fiscal year were lower than budgeted amounts due primarily to anticipated costs which were not incurred in the current fiscal year. The variance between budgeted and actual general fund revenues for the 2013 fiscal year was not considered significant. The actual general fund expenditures for the current fiscal year were lower than budgeted amounts due primarily to anticipated costs which were not incurred in the current fiscal year. 19 2700 North Military Trail•Suite 350 Boca Raton, Florida 33431 Grau& Associates (561)994-9299•(800)299-4728 CO Fax (561)994-5823 CERTIFIED PUBLIC ACCOUNTANTS www.graucpa.com INDEPENDENT AUDITOR'S REPORT ON INTERNAL CONTROL OVER FINANCIAL REPORTING AND ON COMPLIANCE AND OTHER MATTERS BASED ON AN AUDIT OF FINANCIAL STATEMENTS PERFORMED IN ACCORDANCE WITH GOVERNMENT AUDITING STANDARDS To the Board of Supervisors Heritage Greens Community Development District Collier County, Florida We have audited, in accordance with the auditing standards generally accepted in the United States of America and the standards applicable to financial audits contained in Government Auditing Standards issued by the Comptroller General of the United States,the financial statements of the governmental activities and the major fund of Heritage Greens Community Development District,Collier County,Florida("District")as of and for the fiscal year ended September 30,2013, and the related notes to the financial statements,which collectively comprise the District's basic financial statements, and have issued our opinion thereon dated March 28,2014. Internal Control Over Financial Reporting In planning and performing our audit of the financial statements,we considered the District's internal control over financial reporting (internal control) to determine the audit procedures that are appropriate in the circumstances for the purpose of expressing our opinions on the financial statements,but not for the purpose of expressing an opinion on the effectiveness of the District's internal control.Accordingly,we do not express an opinion on the effectiveness of the District's internal control. A deficiency in internal control exists when the design or operation of a control does not allow management or employees, in the normal course of performing their assigned functions, to prevent, or detect and correct misstatements on a timely basis. A material weakness is a deficiency, or a combination of deficiencies, in internal control,such that there Is a reasonable possibility that a material misstatement of the entity's financial statements will not be prevented, or detected and corrected on a timely basis.A significant deficiency is a deficiency,or a combination of deficiencies,in internal control that is less severe than a material weakness, yet important enough to merit attention by those charged with governance. Our consideration of internal control was for the limited purpose described in the first paragraph of this section and was not designed to identify all deficiencies in internal control that might be material weaknesses or, significant deficiencies.Given these limitations,during our audit we did not identify any deficiencies in internal control that we consider to be material weaknesses. However,material weaknesses may exist that have not been identified. Compliance and Other Matters As part of obtaining reasonable assurance about whether the District's financial statements are free from material misstatement, we performed tests of its compliance with certain provisions of laws, regulations, contracts, and agreements, noncompliance with which could have a direct and material effect on the determination of financial statement amounts. However, providing an opinion on compliance with those provisions was not an objective of our audit,and accordingly,we do not express such an opinion. The results of our tests disclosed no instances of noncompliance or other matters that are required to be reported under Government Auditing Standards. 20 Purpose of this Report The purpose of this report is solely to describe the scope of our testing of Internal control and compliance and the results of that testing,and not to provide an opinion on the effectiveness of the entity's internal control or on compliance.This report is an integral part of an audit performed In accordance with Government Auditing Standards In considering the entity's internal control and compliance.Accordingly,this communication is not suitable for any other purpose. 4 March 28,2014 21 2700 North Military Trail•Suite 350 Boca Raton, Florida 33431 Grau& Associates (561)994-9299•(800)299-4728 CI) Fax (561)994-5823 CERTIFIED PUBLIC ACCOUNTANTS www.graucpa.com MANAGEMENT LETTER PURSUANT TO THE RULES OF THE AUDITOR GENERAL FOR THE STATE OF FLORIDA To the Board of Supervisors Heritage Greens Community Development District Collier County, Florida We have audited the accompanying basic financial statements of Heritage Greens Community Development District,Collier County,Florida("District")as of and for the fiscal year ended September 30,2013,and have issued our report thereon dated March 28,2014. We conducted our audit in accordance with auditing standards generally accepted in the United States of America; Government Auditing Standards, issued by the Comptroller General of the United States; and Chapter 10.550,Rules of the Florida Auditor General. Those standards require that we plan and perform the audit to obtain reasonable assurance about whether the financial statements are free of material misstatement. In addition,we have issued our Independent Auditor's Report on Internal Control over Financial Reporting and Compliance and Other Matters based on an audit of the financial statements performed in accordance with Government Auditing Standards and Chapter 10.550, Rules of the Florida Auditor General dated March 28, 2014. Disclosures in that report should be considered in conjunction with this management letter. The purpose of this letter is to comment on those matters required by Chapter 10.550 of the Rules of the Auditor General for the State of Florida. Accordingly,in connection with our audit of the financial statements of the District,as described in the first paragraph,we report the following: I. Current year findings and recommendations. II. Status of prior year findings and recommendations. III. Compliance with the Provisions of the Auditor General of the State of Florida. Our management letter is intended solely for the information and use of the Legislative Auditing Committee, members of the Florida Senate and the Florida House of Representatives, the Florida Auditor General, Federal and other granting agencies,as applicable,management,and the Board of Supervisors of Heritage Greens Community Development District,Collier County,Florida and is not intended to be and should not be used by anyone other than these specified parties. We wish to thank Heritage Greens Community Development District,Collier County,Florida and the personnel associated with it,for the opportunity to be of service to them in this endeavor as well as future engagements, and the courtesies extended to us. 3641A-11 &24fre42444a.__ March 28,2014 22 REPORT TO MANAGEMENT I. CURRENT YEAR FINDINGS AND RECOMMENDATIONS None II. PRIOR YEAR FINDINGS AND RECOMMENDATIONS None III. COMPLIANCE WITH THE PROVISIONS OF THE AUDITOR GENERAL OF THE STATE OF FLORIDA Unless otherwise required to be reported in the auditor's report on compliance and internal controls,the management letter shall include, but not be limited to the following: 1. A statement as to whether or not corrective actions have been taken to address findings and recommendations made in the preceding annual financial audit report. There were no significant findings and recommendations made in the preceding annual financial audit report for the fiscal year ended September 30,2012. 2. A statement as to whether or not the local governmental entity complied with Section 218.415, Florida Statutes,regarding the investment of public funds. The District complied with Section 218.415, Florida Statutes, regarding the investment of public funds. 3. Any recommendations to improve the local governmental entity's financial management. There were no such matters discovered by, or that came to the attention of, the auditor, to be reported for the fiscal year ended September 30,2013. 4. Noncompliance with provisions of contracts or grant agreements,or abuse,that have occurred, or are likely to have occurred,that have an effect on the financial statements that is less than material but which warrants the attention of those charged with governance. There were no such matters discovered by, or that came to the attention of, the auditor, to be reported,for the fiscal year ended September 30,2013. 5. The name or official title and legal authority of the District are disclosed in the notes to the financial statements. 6. The financial report filed with the Florida Department of Financial Services pursuant to Section 218.32(1)(a), Florida Statutes agrees with the September 30,2013 financial audit report. 7. The District has not met one or more of the financial emergency conditions described in Section 218.503(1), Florida Statutes. 8. We applied financial condition assessment procedures pursuant to Rule 10.556(7) and no deteriorating financial conditions were noted as of September 30, 2013. It is management's responsibility to monitor financial condition,and our financial condition assessment was based in part on representations made by management and the review of financial information provided by same. 23 HERITAGE GREENS Community Development District Annual Operating and Debt Service Budget Fiscal Year 2015 Version 1 - Proposed Budget (Printed on 4/10/14 3:00 pm) Prepared by SEVERN TRENT SERVICES HERITAGE GREENS Community Development District General Fund Summary of Revenues, Expenditures and Changes in Fund Balances Fiscal Year 2015 Proposed Budget ADOPTED ACTUAL PROJECTED TOTAL ANNUAL ACTUAL BUDGET THRU APR- PROJECTED BUDGET ACCOUNT DESCRIPTION FY 2013 FY 2014 MAR-2014 SEP-2014 FY 2014 FY 2015 REVENUES Interest-Investments $ 549 $ 400 $ 202 $ 202 $ 404 $ 400 Special Assmnts-Tax Collector 217,904 217,904 210,978 6,926 217,904 242,898 Special Assmnts-Discounts (7,883) (8,716) (8,031) (8,031) (9,716) Other Miscellaneous Revenues 15 15 i Gate Bar Code/Remotes 978 1,200 475 725 1,200 1,200 TOTAL REVENUES 211,548 210,788 203,639 7,853 211,492 234,782 1 EXPENDITURES Administrative FIR-Board of Supervisors 1,800 2,400 3,200 3,040 6,240 7,200 FICA Taxes 138 184 245 232 477 551 ProfServ-Engineering 714 1,200 700 700 1,000 ProfServ-Legal Services 2,489 2,000 3,012 988 4,000 2,000 ProfServ-Mgmt Consulting Sery 35,895 36,972 18,486 18,486 36,972 38,081 ProfServ-Property Appraiser 3,269 3,269 3,269 - 3,269 3,269 ProfServ-Special Assessment 5,463 5,463 5,463 - 5,463 5,463 ProfServ-Web Site Development 619 650 250 337 587 650 Auditing Services 3,200 3,200 2,700 500 3,200 3,200 Communication-Telephone 1 50 2 - 31 50 Postage and Freight 1,459 850 400 361 761 850 Insurance-General Liability 7,615 8,757 7,477 7,477 8,225 - Printing and Binding 785 1,500 406 398 804 1,000 Legal Advertising 767 2,500 197 276 473 1,500 Misc-Bank Charges 563 575 324 346 670 575 Misc-Assessmnt Collection Cost 2,598 4,358 4,059 299 4,358 4,858 Office Supplies 248 75 79 79 190 125 Annual District Filing Fee 175 175 175 - 175 175 Total Administrative 67,796 74,178 49,744 26,042 75,847 78,772 Public Safety Contracts-Security Services 47,019 48,000 23,237 23,237 46,474 48,000 Contracts-HVAC - 350 - 350 Contracts-Sheriff 1,700 3,000 468 532 1,000 3,000 Communication-Telephone 1,245 1,500 769 743 1,512 1,500 Electricity-Entrance 1,795 2,200 870 952 1,822 2,200 Utility-Water&Sewer 640 900 336 334 670 900 Lease-Carts 1,500 1,500 750 750 1,500 1,500 R&M-Gate 1,283 2,000 1,132 500 1,632 2,000 R&M-Gatehouse 242 1,500 275 660 935 1,500 Op Supplies-Clubhouse 515 - - Op Supplies-Transmitters 664 800 515 515 1,200 1,200 Op Supplies-Gatehouse 654 800 1,008 1,008 800 Cap Outlay-Equipment 6.200 6,200 Annual Operating and Debt Service Budget Fiscal Year 2015 HERITAGE GREENS Community Development District General Fund Summary of Revenues, Expenditures and Changes in Fund Balances Fiscal Year 2015 Proposed Budget ADOPTED ACTUAL PROJECTED TOTAL ANNUAL ACTUAL BUDGET THRU APR- PROJECTED BUDGET ACCOUNT DESCRIPTION FY 2013 FY 2014 MAR-2014 SEP-2014 FY 2014 FY 2015 Total Public Safety 57,257 68,750 29,360 28,223 57,753 69,150 Landscape Contracts-Landscape 15,985 18,000 8,205 8,205 16,410 18,000 Contracts-Preserve Management 1,760 2,000 2,000 2,000 2,000 Electricity-Irrigation 1,934 2,200 970 974 1,944 2,200 R&M-Renewal and Replacement 1,440 1,000 - 583 583 1,000 R&M-Canals 1,295 2,600 - 1,300 1,300 2,600 R&M-Fountain 1,897 2,700 1,150 1,070 2,220 2,700 R&M-Grounds 45 4,000 2,333 2,333 4,000 R&M-Irrigation 1.020 1,500 875 875 1,500 R&M-Preserves 100 58 58 100 Misc-Special Projects 5,326 7,000 10,364 - 10.364 8,000 Total Landscape 30,702 41,100 20,689 17,398 38,087 42,100 Road and Street Facilities Electricity-Streetlighting 9,556 11,000 5,004 4,978 9,982 11,000 R&M-Drainage 18,004 2,500 5,848 1,000 6,848 2,500 R&M-Roads&Alleyways 360 2,000 2,395 2,395 2,000 R&M-Sidewalks 3,000 11,550 - 11,550 3,000 Traffic Signage Rehabilitation 1,330 1,260 193 193 1,260 Reserve-Roadways - 7,000 .� - 25,000 Total Road and Street Facilities 29,250 26,760 24,990 5,978 30,968 44,760 TOTAL EXPENDITURES 185,005 210,788 124,783 77,641 202,655 234,782 Excess(deficiency)of revenues Over(under)expenditures 26,543 - 78 856 (69,788) 8,837 Net change in fund balance 28,543 78,856 (69 788) 8,837 ,_ FUND BALANCE,BEGINNING 132,060 158,603 158603 - 158,603 167,440 FUND BALANCE,ENDING $ 158,603 $ 158,603 $ 237,459 $ (69,788) $ 167,440 $ 167,440 Annual Operating and Debt Service Budget Fiscal Year 2015 Heritage Greens Community Development District General Fund Budget Narrative Fiscal Year 2015 REVENUES Interest Income(Investments) The District will have all excess funds invested with the CDs or Money Market Accts. The amount is based upon the estimated average balance of funds available during the Fiscal Year. Special Assessment•On Roll The District will levy a Non-Ad Valorem assessment on all the assessable property within the District in order to pay for the operating expenditures for the Fiscal Year. Special Assessment—Discount Per Section 197.162, Florida Statutes, discounts are allowed for early payment of assessments. The budgeted amount for the fiscal year is calculated at 4%of the anticipated Non-Ad Valorem assessments. Gate Bar Code/Remotes The District sells Gate Remote Clickers to residents of the District. • EXPENDITURES 1. Expenditures -Administrative PIR—Board of Supervisors Chapter 190 of the Florida Statutes allows for a member of the Board of Supervisors to be compensated for a meeting attendance and to receive$200 per meeting plus payroll taxes. The amount for the Fiscal Year is based upon all Supervisors attending the meetings. Engineering Fees The Districts engineer will be providing general engineering services to the District,i.e.attendance and preparation for monthly board meetings, review invoices,etc. Legal Services The District's legal counsel will be providing general legal services to the District,i.e. attendance and preparation for monthly meetings, review operating and maintenance contracts,etc. Fees are based on prior year legal expenses. Management Consulting Services The District receives Management, Accounting and Administrative services as part of a Management Agreement with Severn Trent Management Services,Inc. The amount budgeted is the same as last year. Property Appraiser The Property Appraiser provides the District with a listing of the legal description of each property parcel within the District boundaries,and the names and addresses of the owners of such property. The District reimburses the Property Appraiser for necessary administrative costs incurred to provide this service. Per the Florida Statutes,administrative costs shall include,but not be limited to,those costs associated with personnel,forms,supplies,data processing,postage,and programming. The FY2015 budget for property appraiser costs was based on 1.5% of gross assessments. Special Assessment The District's Collection Agent will be providing financials services which include the collection of prepaid assessments, maintenance of District's assessment roll and levying the annual operating and maintenance assessments. Annual Operating Budget Fiscal Year 2015 Heritage Greens Community Development District General Fund - - Budget Narrative Fiscal Year 2015 _ Expenditmvx—Adm/m� (Continued) Web Site Development The District incurs fees as they relate to the development and ongoing maintenance of its own website. Auditing Services The District is required annually to conduct an audit of its financial records by an Independent Certified Public Accounting Firm. The amount budgeted is the same as last year. Communication-Telephone Telephone and fax machine expenses for administrave functions. 1 Postage&Delivery Mailing of agenda packages,overnight deliveries,correspondence,etc. Insurance—General Liability The District will incur expenditures for public officials'liability insurance for the Board&Staff. FY15 has a proposed increase of 15%. Printing&Binding Printing and Binding agenda pac ugoofo,buurdmmoUngo.phnbngn[nomputerizednhwok ,stationary,envelopes,etc. Legal Advertising public w�ina newspaper of general oi�u|otion. The |nouumo�/xnmqu meetings, . amount budgeted for FY15 reflects last year's expenditures. Miwc—Bank Charges Bank charges that incurred during the year. Misc-Assessment Collection Fee This represents 2,0%Collier County Tax Collector Fees for services rendered in assessing and collecting 2015 Assessment Roll Office Supplies Miscellaneous office supplies related to the preparation of agenda packets. Annual District Filing Fee The District in required to pay a$175 annual fa a to Department of Economic Opportunity Division of Community Development ' _- ^ ------ --- — ---- - --- | Expenditures Safety ____ ______� __ Contracts—Security Services The District has contracted with Kent Secunty to have a security officer on duty at the front gate for a set period of me to check guest coming into the community and tour the property to check for any problems that may need to be addressed. The amount budgeted is the same as last year. Contracts—HVAC To service the air conditioning unit at the guardhouse Annual Budget Fiscal Year 2015 Heritage Greens Community Development District General Fund Budget Narrative Fiscal Year 2015 Expenditures—Public Safety (Continued) j Contracts-Sheriff This includes the agreement between the District and the Collier County Sheriffs department to patrol and enforce traffic laws over the roads the District is responsible for. The amount budgeted is the same as last year. • Communication-Telephone This includes any telephone or fax usage for the guardhouse to allow the security officer to be able to communicate with management and residents. This also allows the gate system to be operable when there is no security officer present. Electricity-Entrance Electricity usage for the guardhouse. Costs are based on historical expenses incurred with Florida power&Light(FPL). Utilities-Water&Sewer Any cost associated with the water and sewer used at the guardhouse. Lease-Carts The District leases a golf cart for$750 every six months. The guard-on-duty uses it to do community patrol and to lock and unlock the community center. R&M-Gates This represents any repairs or maintenance that may need to be done to the gates. Op Supplies-Transmitters Cost associated with supplying transmitters to residents for operation of the gate. R&M-Gatehouse Cost associated with any normal repairs and maintenance of the guardhouse along with the cost incurred with Collier County Utilities to run the tele-entry system. Op Supplies-Gatehouse Costs associated with any supplies purchased for use within the guardhouse. Capital Outlay-Equipment Any capital items needed to improve security within the District. Expenditures -Landscape Contracts-Landscape The District is responsible for cutting all CDD property which are common areas which includes the entry way and guardhouse. Contracts-Preserve Maintenance The District has contracted with Uplands, LLC for the maintenance of the preserves.Currently treatments are on a semi-annual basis. Electricity-Irrigation Any electricity cost incurred to run the irrigation system as well as the fountain that is owned by the District. Annual Operating Budget Fiscal Year 2015 Heritage Greens Community Development District General Fund Budget Narrative Fiscal Year 2015 Expenditures—Landscape (Continued) R&M—Renewal and Replacement This line item includes costs associated with renewing or replacing plant material on CDD property. Additionally, various repair and maintenance costs incurred as needed. R&M—Canals The District is responsible for maintaining the canal banks of high weeds and must cut them several times per year or be subject to property maintenance code violations. R&M—Fountains This is to include any repairs or maintenance that need to be addressed to make sure that the fountains the District is responsible are in proper working order.The amount budgeted for FY15 reflects last year's expenditures. R&M—Grounds Funding if needed for the District to apply mulch and pesticides to all COD property identified as common areas. R&M—Irrigation Cost associated with the irrigation system through out the District. R&M—Preserves The District is responsible for having the preserves treated for invasive plants on an annual basis. Misc—Special Projects This is a contingency in case the District is to incur costs relating to any special projects that are felt to be needed and identified by the Board of Supervisors. Expenditures - Road and Street Facilities Electricity—Streetlightinq Street Lighting usage for District facilities and assets. Costs are based on historical expenses occurred incurred with Florida power & Light (FPL). R&M—Drainage The District is responsible for making any repairs to the storm drainage infrastructure. R&M—Roads&Alleyways This represents miscellaneous repairs of the roads and alleyways of the District. R&M—Sidewalks Includes all costs associated with sidewalks within the District. R&M—Signaae Any costs that are associated with any roadway signage the District may incur Annual Operating Budget Fiscal Year 2015 Heritage Greens Community Development District General Fund Budget Narrative Fiscal Year 2015 Reserves-Roads Designated Funds set aside for future road improvements. Annual Operating Budget Fiscal Year 2015 HERITAGE GREENS Community Development District General Fund Exhibit"A" Allocation of Fund Balances AVAILABLE FUNDS Amount Beginning Fund Balance-Fiscal Year 2015 167,017 Net Change in Fund Balance-Fiscal Year 2015 - Reserves-Fiscal Year 2015 Additions 25,000 (Total Funds Available(Estimated)-9/30/2015 192,017 I ALLOCATION OF AVAILABLE FUNDS Assigned Fund Balance Operating Reserve-Operating Capital 56,697 Reserves-Drainage 6,000 Reserves-Fountains 5,500 Reserves-Irrigation System 7,500 Reserves-Signage 1,000 Reserves-Perimeter Walls 18,786 Reserves-Roads and Sidewalks- 26,201 Reserves-Roads and Sidewalks-FY14 7,000 Reserves-Roads and SidewalksFY14 (8,550) Reserves-Roads and SidewalksFY15 25,000 49,651 Subtotal 147,134 i Total Allocation of Available funds 147,134 l Total Unassigned(undesignated)Cash $ 44,884 Notes (1) Represents approximately 3 months of operating expenditures $58,697 Annual Operating and Debt Service Budget Fiscal Year 2015 FY2013 FY 2014 FY2015 Gross Assessments 217,904 217,904 242,903 Assessable Units 527 527 527 Gross Assessments Per Unit $ 413.48 $ 413.48 $ 460.92 Increase per unit $ 47.44 Increase Heritage Greens Community Development District Financial Report March 31,2014 Prepared by MOM N HERITAGE GREENS Community Development District FINANCIAL STATEMENTS Balance Sheet Page 1 Statement of Revenues,Expenditures and Changes in Fund Balances General Fund Page 2-3 ,SUPPORTING SCHEDULES Non-Ad Valorem Special Assessments Page 4 Cash&Investment Report Page 5 SunTrust Bank Reconciliation Page 6 Check Register Page 7 • HERITAGE GREENS Community Development District Financial Statements (Unaudited) March 31,2014 HERITAGE GREENS Community Development District General Fund • II Balance Sheet March 31,2014 ACCOUNT DESCRIPTION TOTAL ASSETS Cash-Checking Account $ 135,807 Investments: Money Market Account 116,209 SBA Account 491 SBA Account-Restricted 136 'TOTAL ASSETS $ 252,643 ,gym, LIABILITIES, Accounts Payable $ 14,362 Accrued Expenses 822 'TOTAL LIABILITIES 15,1841 FUND BALANCES Assigned to: Operating Reserves 49,897 Reserves- Drainage 6,000 Reserves-Fountains 5,500 Reserves- Irrigation System 7,500 Reserves-Roads and Sidewalks 26,201 Reserves-Signage 1,000 Reserves--Wall Painting 6,000 Reserves-Wall Replacement 12,786 Unassigned: 122,575 [TOTAL FUND BALANCES $ 237,459 1 TOTAL LIABILITIES&FUND BALANCES $ 252,643 Report Date:4/9/2014 Page 1 HERITAGE GREENS Community Development District General Fund Statement of Revenues, Expenditures and Changes In Fund Balances For the Period Ending March 31,2014 ANNUAL ADOPTED YEAR TO DATE YEAR TO DATE VARIANCE(1) MAR-14 ACCOUNT DESCRIPTION BUDGET BUDGET ACTUAL FAV(UNFAV) ACTUAL REVENUES Interest-investments 5 400 $ 200 $ 202 $ 2 $ 39 Special Assmnts-Tax Collector 217,904 211,702 210,978 (724) 6,512 Special Assmnts-Discounts (8,718) (8,488) (8,031) 437 (45) Other Miscellaneous Revenues - 15 15 - Gate Bar Code/Remotes 1200 600 475 (125) 50 (TOTAL REVENUES 210,788 204,034 203,639 4395) 6,568 I EXPENDITURES Administration PIR-board of Supervisors 2,400 1,200 3,200 (2,000) 600 FICA Taxes 184 90 245 (155) 48 ProfServ-Engineering 1,200 600 800 - ProfServ-Legal Services 2,000 1,002 3,012 (2,010) 1,293 ProfServ-Mgmt Consulting Sery 36,972 18,488 18,486 - 3,081 ProfServ-Property Appraiser 3,289 3,269 3,269 - ProfServ-Special Assessment 5,483 5,483 5,463 - ProfServ-Web Site Development 650 650 250 400 42 Auditing Services 3200 2,500 2,700 (200) - Communication-Telephone 60 24 2 22 - Postage and Freight 850 428 400 26 83 Insurance-General Liability 8,757 8,757 7,477 1,280 - Printing and Binding 1,500 750 408 344 71 Legal Advertising 2,500 1,248 197 1,051 - Mlsc-Bank Charges 575 288 324 (38) 45 Misc-Assessmnt Collection Cost 4,358 4,234 4,059 175 129 Office Supplies 75 38 79 (43) - Annual District Filing Fee 175 175 175 - • Total Administration 74,178 49,198 49,744 (548) 5,390 Public Safety Contracts-Security Services 48,000 24,000 23,237 783 3,878 Contracts-HVAC 350 174 - 174 • Contracts-Sheriff 3,000 1,500 468 1,032 488 Communication-Telephone 1,600 750 789 (19) 246 Electricity-Entrance 2,200 1,100 870 230 111 Utility-Water&Sewer 900 450 336 114 57 Lease-Carts 1,500 750 750 - - R&M-Gate 2,000 1,002 1,132 (130) - R&M-Gatehouse 1,500 750 275 475 - Op Supplies-Transmitters 800 401 515 (114) Op Supplies-Gatehouse 800 401 1,008 (607) 855 Cap Outlay-Equipment 8,200 3,102 - 3,102 - Total Public Safety 68,750 34,380 29,360 5,020 5,615 Report Date:4/9/2014 Page 2 HERITAGE GREENS Community Development District General Fund Statement of Revenues,Expenditures and Changes In Fund Balances For the Period Ending March 31,2014 ANNUAL ADOPTED YEAR TO DATE YEAR TO DATE VARIANCE($) MAR-14 ACCOUNT DESCRIPTION BUDGET BUDGET ACTUAL FAV(UNPAY) ACTUAL Landscape Contracts-Landscape 18,000 9,000 8,205 795 1255 Contracts-Preserve Management 2,000 1,000 1,000 • • Electricity-Irrigation 2200 1,098 970 128 161 R&M-Renewal and Replacement 1,000 498 498 - • R&M-Canals 2,600 1,300 - 1,300 - R&M-Fountain 2,700 1,350 1,150 200 225 R&M-Grounds 4,000 1,998 - 1,998 - R&M-Irrigation 1,500 750 • 750 - R&M-Preserves 100 48 • 46 • Misc-Spedal Projects 7,000 3,498 10.364 (8,866) 7,634 Total Landscape 41,100 20,540 20,889 (149) 9,275 Road and Street Facilities Electricity-Streetlighting 11,000 5,500 5,004 496 845 R&M-Drainage 2,500 1,250 5,848 (4,598) - R&M-Roads&Alleyways 2,000 1,002 2,395 (1,393) - R&M-Sidewalks 3,000 1,600 11,550 (10,050) - Traffic Slgnage Rehabilitation 1,280 630 193 437 - Reserve-Roadways 7,000 7,000 7,000 - Total Road and Street Facilities 28,780 18,882 24,990 (8,108) 845 TOTAL EXPENDITURES 210,788 121,000 124,783 (3,783) 21,125 I Excess(deficiency)of revenues Over(under)expenditures - 83,034 78,856 (4,178) (14,569) Net change In fund balance $ - $ 83,034 5 78,858 $ (4,178) $ (14,569); FUND BALANCE,BEGINNING(OCT 1,2013) 158,603 156,803 158,603 FUND BALANCE,ENDING $ 156,603 $ 241,637 $ 237,459 Report Date:4/9/2014 Page 3 HERITAGE GREENS Community Development District Supporting Schedules March 31,2014 HERITAGE GREENS Community Development District Non-Ad Valorem Special Assessments Collier County Tax Collector-Monthly Collection Report For the Fiscal Year ending September 2014 Discount/ Gross Date Net Amount (Penalties) Collection Amount Received Received Amount Costs Received Assessments Levied FY 2014 $ 217,904 Allocation% 100% 11/08/13 $ 1,151.83 $ 65.10 $ 23.51 $ 1,240.44 11/15/13 $ 34,621.11 $ 1,472.06 $ 706.55 $ 36,799.72 11/27/13 $ 80,523.25 $ 3,423.78 $ 1,643.33 $ 85,590.36 12/13/13 $ 61,568.57 $ 2,608.14 $ 1,256.50 $ 65,433.21 01/07/14 $ 3,734.05 $ 117.80 $ 76.21 $ 3,928.06 01/30/14 $ 10,951.88 $ 298.68 $ 223.51 $ 11,474.07 03/04/14 $ 1,191.32 $ 24.81 $ 24.31 $ 1,240.44 03/28/14 $ 5,146.20 $ 20.65 $ 105.02 $ 5,271.87 $ TOTAL $ 198,888 $ 8,031 $ 4,059 $ 210,978 %Collected 96.82% ITOTAL OUTSTANDING 6,926 Report Date:4/9/2014 Page 4 HERITAGE GREENS All Funds Community Development District Cash and Investment Report March 31,2014 'General Fund Account Name Bank Name Investment Type Maturity Yield Balance Checking Account-Operating SunTrust Bank n/a n/a 0.10% $134,807 Checking Account-Operating Bank United n/a n/a 0.00% $1,000 Money Market Account Bank United Business MMA n/a 0.35% $116,209 Operating Acct SBA n/a n/a 0.18% $491 Operating Acct(Restricted) SBA n/a n/a 0.00% $136 Total $252,643 Report Date:4/9/2014 Prepared By: Severn Trent Management Services Page 5 Heritage Greens COD Bank Reconciliation Bank Account No. 9920 Statement No. 03-14 Statement Date 03/31/14 Gil.Balance(f) 134,806.60 Statement Balance 134,875.08 G/L Balance 134,808.60 Outstanding Deposits 0.00 Positive Adjustments 0.00 Subtotal 134,875.08 Subtotal 134,808.60 Outstanding Checks 68.48 Negative Adjustments 0.00 Total Differences 0.00 Ending G/L Balance 134.806.60 Ending Balance 134,806.60 Difference 0.00 Poati0o Clawed att Document Tvot Document Not Descenuoq unt Amo Amount Mons Outstanding Checks 02/28/14 Payment 2824 JAMES MARSHALL 68.48 0.00 68.48 Total Outstanding Checks. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 68.48 Page 8 Heritage Greens Check Rrphf4K by Fund For the Period from 01/0112014 to 03731/2014 (Sorted by Check No.) r Fond Check Check Payee Invoke No. Invoke DMOrt$on 04.Account Nere G4.A000urt 0 Chick Amount No No. Dees GENERAL FUND-001 001 2793 01/08/14 CENTURY LINK 122213-64270 #312264270 12/22-1/21 Communioalon-Telephone 541003-52001 $12227 001 2794 21/08/14 FPL 122713 BILLING PERIOD 12/25-1227 Electricity•Irrigation 543033-53902 $106 30 001 2794 01/08/14 FPL 122713 BILLING PERIOD 12/25-12/27 Electricity-Entrance 643008-52001 $230.65 001 2794 01/08/14 FPL 122713 BILLING PERIOD 12/25-12/27 Electricity-Straellightin9 543013-54101 $829 38 001 2795 01/00/14 NAPIER ENTERPRISES INC 3.006 MTHLY MAINT&1/4LY DIVING PER PUMP RSM-Fountain 546032-53902 $200 00 001 2798 0//08714 RAYMENT POOLS LLC 81 ENTRANCE FOUNTAIN SVC R&M-FOOnlain 546032-53902 $7500 001 2797 0122114 COLLIER COUNTY UTILITY BILLING 011314-51400 #0480385140012/8-1/7 Utility-Water&Sewer 543021-52001 $5078 001 2798 01122/14 KENT OF NAPLES 30012719 SECURITY 12/25-12/31 Contracts-Security Services 53403752001 $953 51 001 2799 01/24/14 COPELAND SOUTHERN ENTERPRISES INC 320 PRESSURE CLEANING Mien-Special Projects 549053.53902 51,730 00 001 2800 01/24/14 TINCHER CONCRETE CONSTRUCTION INC 20084 FINAL PAYMENT:SIDEWALK REPLACEMENT R&M-Sidewalks 546054-54101 $5,775 00 001 2803 01/29/14 DAVID ACATAPANE 66041 DEPOSIT-WALL REPAIR PROJECT Miac-Spedal Protects 548053-53902 $1,000.00 001 2804 01/30/14 FEDEX 2-533-34062 BILLING PERIOD THRU 1/13 Postage and Freight 541008-51301 $8.95 001 2805 01/30/14 KENT OF NAPLES 30012749 SECURITY 1/1.1/7 Ccnlrects-Security Services 534037.52001 $953.51 001 2806 01/30/14 PJM LAWN SERVICE 1970 LAWN SVC-JAN Contacts-Landscape 634050-53902 01,25500 001 2807 01/30/14 RAYMENT POOLS LLC 62 ENTRANCE FOUNTAIN SVC R&M-Fountain 548032-53902 $75 00 001 2808 01/30/14 SEVERN TRENT ENVIRONMENTAL SERVICES 2071549 MOT FEE;A REIMS-JAN ProlServ-Mgml Consulting Sen. 531027-51201 03,081.08 001 2808 01/30/14 SEVERN TRENT ENVIRONMENTAL SERVICES 2071549 MGT FEES&REIMB-JAN Postage and Freight 641006-51301 $4888 001 2808 01/30/14 SEVERN TRENT ENVIRONMENTAL SERVICES 2071549 MGT FEES&REIMB-JAN Printing and Binding S470111-51301 $5500 001 2608 01/30/14 SEVERN TRENT ENVIRONMENTAL SERVICES 2071549 MGT FEES&REIMBJAN ProlSary-Web Site Development 531047-51301 $41 87 001 2809 02/06/14 FEDEX 2-54685616 OILING PERIOD 1121 Postage and Freight 541006-51301 $899 001 2810 02/06/14 FPL 012914 BILLING PERIOD THRU 12/27-129 Electricity-Imgation 543033-53902 $183.92 001 2810 02/06/14 FPL 012914 BILLING PERIOD THRU 12/27-1/29 ElecMciy-Entrance 543008.52001 $189.77 001 2810 22106/14 FPL 012914 BILLING PERIOD THRU 12/27-1/29 Electridly-Stree6ighling 543013.54101 $83538 001 2811 02/06/14 KENT OF NAPLES 30012786 SECURITY 1/8-1/14 Contreda-Security Services 534037-52001 $892.00 001 2811 02/06/14 KENT OF NAPLES 30012790 SECURITY 1115-121 ConuadFSecurity Services 534037.52001 5892.00 001 2012 02/11/14 CENTURY LINK 012114-64270 #3122642701/22.221 Communication-Telephone 541003.52001 6123.08 001 2813 02/11/14 COLEMAN,YOVANOVICH 54 LEGAL FEES-GEN DEC Pr 11541,LOgaf S■rwk'/te 531023-51401 $1,168.75 001 2814 02/11/14 GRAU&ASSOCIATES 11258 FY 2013 AUDIT PROGRESS BILUNO Auditing Services 532002-51301 $2,700.00 001 21315 02/11/14 KENT OF NAPLES 30012812 SECURITY 1/22.1128 Conueds-Security Services 534037-52001 $892.00 001 2818 02/13/14 GAIL P SHAW DBA 2014-0012 ROADWAY STRIPING R&M-Roads&Alleyways 54800157101 $2.39500 001 2817 02/13114 LYKINS SIGNTEK INC. 77008 SIGN:SLOW GATE AHEAD Traffic Signage Rehabilitation 56403654101 $193.00 001 2818 02/13114 SEVERN TRENT ENVIRONMENTAL SERVICES 2071503 EXCAVATION-MORNING SUN LANE R&M-Drainage 548019-54101 84,362.07 001 2022 02125/14 COLLIER COUNTY UTILITY BILLING 021314-51400 404603851400 1/7-2/5 May.Water&Sewer 543021-+2001 $59.41 001 2823 0225/14 KENT OF NAPLES 30012839 SECURrIY 129-2/4 Contracts-Security Services 534037.52001 $892.00 001 2524 02/28/14 JAMES MARSHALL 022014 REIMB-GUARDSHACK SUPPLIES Op Supplies•Gatehouse 55202952001 58848 001 2825 02/28/14 KENT OF NAPLES 30012889 SECURITY 2/5-2/11 Conti-sole-Security Services 534037-52001 $89200 001 2026 02/28/14 PJM LAWN SERVICE 2009 LAWN SVC-FEB Contracts-Landscape 63405653902 $1,740.00 001 2827 03/04/14 FEDEX 2-562-24700 BILLING PERIOD THRU 2/10 Postage end Freight 541000-51301 $9.08 001 2028 03/04/14 FPL 022614 BILLING PERIOD 1/29-2/26 Electricity-Irrigation 543033.53902 $158 80 001 2828 03104/14 FPL 022814 BILLING PERIOD 1/29-2/20 Electricity-Entrance 543008-52001 $108.58 001 2828 03104114 FPL 022614 BILLING PERIOD 129.2/28 Electricity-Streetlighlin$ 543013-54101 $835.38 001 2829 03/04/14 LOUIS BRUNO LLC 022814 REPLACED FAN BLADE ON UNIT R&M-Gatehouse 54803552001 9275.00 001 2830 03/04/14 SEVERN TRENT ENVIRONMENTAL SERVICES 2072028 MGT FEES&REIMB-FEB ProfServ-Mgmt Consulting Son/ 531027-51201 $3,081.08 001 2830 03/04114 SEVERN TRENT ENVIRONMENTAL SERVICES 2072026 MOT FEES&REIMB-FEB Poe/age and Freight 54100651301 549.90 001 2830 03/04/14 SEVERN TRENT ENVIRONMENTAL SERVICES 2072028 MGT FEES&REIMB-FEB Printing and Binding 547001-51301 $61.40 001 2530 03/04/14 SEVERN TRENT ENVIRONMENTAL SERVICES 2072028 MGT FEES&REIMB-FEB PrnlServ-Web Site Development 531047-51301 $41 67 001 2830 03/04/14 SEVERN TRENT ENVIRONMENTAL SERVICES 2072020 MGT FEES A REIMB•FEB Office Supplies 551002-51301 $78 70 001 2831 03111114 CENTURY LINK 022214-84270 #312264270222-321 Communication-Telephone 541003-52001 0123.12 001 2832 03/11/14 FEDEX 2-569-51271 BILLING PERIOD THRU 2/18 Postage end Freight 541008-51301 5905 001 2833 03/11/14 KENT OF NAPLES 30012894 SECURITY 2/12-2/18 Conuecls-Security Services 534037.52001 $892.00 001 2834 03/11/14 RAYMENT POOLS LLC 63 ENTRANCE FOUNTAIN SVC R&M-Fountain 540032-53902 575.00 001 2836 03/18/14 AQUATIC SYSTEMS 0000268391 QUARTERLY FOUNTIAN MAINT-MARCH R&M-Fountain 546032-53902 $150.00 001 2836 03/18/14 COLLIER COUNTY UTILITY BILLING 031214-51400 804803851400 2/5-3/6 Utility-Water&Sewer 543021-52001 $56.99 001 2837 03/18/14 DAVID A CATAPANE 66041A FINAL BILL-WALL REPAIR PROJECT MiacSpeclel Projects 549053-53902 02,244.30 001 2030 03/18/14 KENT OF NAPLES 30012919 SECURITY 2/19.2/25 Contracts-Security Services 534037-52001 $892.00 001 2842 03/19/14 COLEMAN,YOVANOVICH 55 LEGAL FEES-GEN REP-JAN ProlServ-Legal Services 531023-51401 $1,293 25 001 2843 03/19/14 JAMES MARSHALL 031814 REIMB-GUARDHOUSE CAMERA EQUIP Op Supplies-Galehcuse 552029-52001 5854 52 001 2544 03/19/14 KENT OF NAPLES 30012953 SECURITY 2/25314 ConIl4o/0Secuny Services 534037-52001 $892.00 001 2801 01/24/14 RONALD C.PARROTT PAYROLL January 29,2019 Payroll Posting $134.70 001 2802 01/24/14 JAMES A.MARSHALL PAYROLL January 29,2019 Payroll Posting $18470 001 2819 02/19/14 RONALD C.PARROTT PAYROLL February 19,2019 Payroll Posting $134 70 001 2920 02/19114 JAMES A.MARSHALL PAYROLL February 19,2019 Payroll Posting $184.70 001 2821 02/19/14 MARSHA A.COGHLAN PAYROLL February 19,2019 Payroll Posting $184.70 001 2839 03/19/14 RONALD C.PARROTT PAYROLL March 19,2014 Payroll Posting 5134 70 001 2840 03/19/14 JAMES A.MARSHALL PAYROLL March 19,2014 Payroll Posting $184.70 001 2841 03119/14 MARSHA A.COGHLAN PAYROLL March 19,2014 Payroll Posting $184.70 Fund Total $48,035.88 !Toted Checlks Pahl J 149,635.811 Prepared by: Page 7 Report Cate 4/912014 Severn Trent Management Services •