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07/20/2015 Agenda Heritage Greens Community Development Distric / Board of Supervisors George Coombs,Chairman Calvin Teague,District Man._- Jim Marshall,Vice Chairman Greg Urbancic,District Counsel Marsha Coghian,Assistant Secretary James Carr,PE,District Engineer Henry Michaelson,Assistant Secretary John Jordan,Assistant Secretary Revised Meeting Agenda July 20, 2015 —6:00 p.m. 1. Roll Call 2. Approval of Agenda 3. Approval of the Minutes of the May 18,2015 Meeting 4. Audience Comments 5. Old Business A. Resident Data Base Update B. Pressure Washing/Painting Wall behind Elementary School C. Landscape Maintenance Easement behind Schools 6. New Business A. Sidewalk Repair Proposals B. I-IV AC Maintenance Proposal 7. Manager's Report A. Acceptance of Audit for Fiscal Year 2014 B. Update on Request to HGCA regarding Parking Enforcement C. Watch Reports D. Follow-Up Items—Vehicle Violations Report E. Financial Statements 8. Attorney's Report 9. Engineer's Report 10. Supervisors'Requests and/or Comments 11. Audience Comments 12. Adjournment NEXT MEETING IS SCHEDULED FOR AUGUST 17,2015. 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 Naples Daily News Naples, FL 34110 Affidavit of Publication Naples Daily News HERITAGE GREENS COMMUNITY DEVELOPMENT DISTRICT 210 N UNIVERSITY DR #702 CORAL SPRINGS FL 33071 REFERENCE: 027769 NOTICE OF MEETING NOTICE OF MEETING 59754500 HERITAGE GREENS COMB Heritage Greens Community Development District State of Florida the Board of Supervisor!of the Heritage Greens Community Development District evil hold their rtreetings'for Fiscal Year 2015 at 6:00 p.m.at the Heritage Greens Community Center,2215 Heritage GI ee Drive,Naples,Florida on the third County of Collier Monday of each month asindicatepbelow. Before the undersigned authority, person october202014 appeared Daniel McDermott,on oath says tha NQVemh��•r2o-,d y 'Decembei 76,2014 January�79,2014 serves as Inside Sales Manager of the Napl 8ebruary16;2a,5 : News, a daily newspaper published at Aarl2o o s .-May 18,2075 Naples, in Collier County, Florida: that unets;2p1:5 attached copy of advertising was published July u2s0,21z 15 newspaper on dates listed. septcmper Mots lriefe m'it1;ble4ason5wlien one or more 5uperursors will part¢ipate by Aft iant further says that the said Naple=telepphone:' Meetings,may tSe epsl mat t:a.date tm,a and place to bn specified on the.ieter t the meeting News is a newspaper published at Naples, i nx par,oi, t,a n$:p*vat accommodattans at dis meet^g because of a 'disablllty ar physical lmpstrttsert' should contact the District ogffice at (864) Collier County, Florida, and that the said 753.2841 at leer caland72.rdayyltrior to the riieeting.rf you are'hearing or Speed,lrripaire$pea;e-ronteet.ibe Flpnda Belay 5ergice at 1800)0558770 for aide. newspaper has heretofore been continuously inwntect;r7gtheDlst¢ct(#ff e • published in said Collier County, Florida, fact person vrha deckles to-appeal any action taken at these Meetings is advised that person wif^need a record 4�the proceedings and that accordingly the person day and has been entered as second class tr may-neen to ensure that a.verdatim record of the proreedings'it macSe,including the testimony and evidence upon rvhichsurh appeal is to be base d_ matter at the post office in Naples, in sa Calvin Teague. Collier County, Florida, for a period of 1 Manager No 2014%3 next preceding the first publication of the Qinbrr,e.701 attached copy of advertisement; and affiant further says that he has neither paid nor promised any person, firm or corporation any discount, rebate, commission or refund for the purpose of securing this advertisement for publication in the said newspaper. PUBLISHED ON: 09/12 AD SPACE: 76 LINE FILED ON: 09/12/14 j_ F\ Signature of Affiant ' °%' J�/g-r'4'' --�J ~ g I �: �� i - �+L Sworn to and Subscribed be/ ore me is 7" -day of i. ; 1JL;�,C,C. 0 /V Personally known by me (111U-.6 � " , :-t `y' rPROLP.OLIDORA 53 ,� "' ' EXPIRES:November 28,2014 T%?PF P;q� bonded ThaP'Mhazd Insurance Agency Ageda Page 12 Heritage Greens Community Development District Severn Trent Services,Management Services Division 5911 Country Lakes Drive•Fort Myers,Florida 33905 Telephone:(239)245-7118•Fax:(239)245-7120 July 2,2015 John Doe 0001 Heritage Greens Dr. Naples,FL 34119 Re:Call Box Update Dear Owner, The Heritage Greens CDD is currently updating the information within the call box entrance system and requests your assistance in verifying the telephone number that should be used for your address.It is the policy of the District to allow only one number in the call box per parcel.Currently,we have not been able to confirm a number that corresponds to your parcel address.There could be several reasons why this is the case: • There are multiple numbers listed for the same address. • The information in our records no longer matches with the County's list of parcel owners. Please respond to this inquiry by filling out the enclosed form and return it by mail,email,or fax to the District's Project Manager,Justin Faircloth. Severn Trent Services Attn:Justin Faircloth 5911 Country Lakes Drive Ft.Myers,FL 33905 (239)245-7118 ext.306-office (239)245-7120—fax iustin.faircloth( stservices.com If we have not received a response from you by August 14.2015 the current information in the call box for your residence will be deleted and you will have to obtain access through the security personnel at the guard house. If you have any questions regarding this matter please do not hesitate to contact me. Sincerely, Cal Teague District Manager Ageda Page 13 Heritage Greens Community Development District Severn Trent Management Services 5911 Country Lakes Drive Fort Myers, FL 33905 Tel (239) 245-7118 Fax(239)245-7120 justin.faircloth @stservices.com To All Owners: Only ONE call box entry can be entered per address. Please send requests to the contact info given above. Your entry should appear within one week after we've received your request, if you have any questions please contact the Administrative Assistant at(239)245-7118 ext. 303. Owner Information NAME: ADDRESS: PHONE #: Please add the following Information to the call box entry system ❑ New Owner ❑ New Renter ❑ updating Information EFFECTIVE DATE OF CHANGE: NAME: ADDRESS: PHONE #: *Please note that only owners are allowed to submit changes. I in • r A • d • 2 Ol Q S N 0 0 p O O O a r M a n; v in 4 +n N N ■ (a E E a N a C O v O a E Q W u O , E u L c a c (1 (A m R a (0 u �^ t C u d rW.r L . J • 3 W 03 120 dam' C • C N G n _ N T N. a in 0 4 W VI CII CT C C n N N L d N 3 u R x -I . U 6. ti 3 U a 3 e o 5 s a, _3 a 'x a -a at N ai N '_' CC I a v W i G ss 1 Z 0 0 Agenda Page 16 From:Pat Wallrich [mailto:pjmlawn(dcenturylink.net] Sent: Thursday,July 09,2015 1:24 AM To: Faircloth,Justin Subject: RE:Heritage Greens CDD- Wall painting proposal Good morning, No I didn't with all the rain„ We have been just trying to keep caught up on regular routes, sorry, but I did walk the property with a friend of mine to help determine, he works for a painting company. I would have to get$3200.00 for the wash and painting of inside wall behind elementary school. Paint in color would be close to existing and is a product for Styrofoam and stucco. Thanks Pat Will be out of town till Saturday you can reach me by phone if needed. From: Faircloth,Justin [mailto:Justin.FairclothRstservices.coml Sent:Tuesday,July 07, 2015 4:01 PM To:pjmlawn©centurylink.net Subject: Heritage Greens CDD-Wall painting proposal Pat, I would like to include a proposal in the next agenda packet for the Board. Have you had a chance to see how far one gallon of paint will go on the wall at Heritage Greens? Let me know. My deadline is this Thursday by noon. Thank you, Justin SEVERN Justin Faircloth Assistant District Manager TRENT 5911 Country lakes Drive•Ft.Myers,FL 33905 )ustin.rai rcl oth alsuservices.com SERVICES TC1223999))7857175 ext.306•F(239)245-7120 SUPERVISORS, PLEASE DO NOT REPLY TO ALL AS THIS COULD BE A VIOLATION OF THE FLORIDA SUNSHINE PROVISIONS. CONFIDENTIALITY NOTICE:The information in this email is intended for the sole use of the recipient(s)and may be confidential and subject to protection under the law.If you are not the intended recipient,you are hereby notified that any distribution or copying of this email is strictly prohibited.If you have received this message in error,please contact the sender immediately and delete your copy from your computer. AThink Green&please print this e-mail onlyif necessary. Agenda Page 17 From:Scott Copeland 1mailto:copelandsei@aol.com1 Sent: Friday,May 22, 2015 8:35 PM To:Faircloth,Justin Subject: Re: Heritage Greens CDD-Wall pressure washing/painting Justin, This is over a$7000.00 Job to Pressure Clean and Paint Just the North side with 2 coats. Sorry, But the cheapest we can do the job for is$4350,00 and That is Pressure Cleaning The North wall only and Painting on 1 coat of Matching Paint, 3 to 4 days of work. Thanks Scott Copeland Southern Enterprises Inc. 1668 Many Road, N. Fort Myers, Fl. 33093 Email : copelandsei(a�aol.com Work :239-995-3684 Fax: 239-995-0058 Cell: 239-707-6806 Original Message---- From: Faircloth, Justin<Justin.Faircloth(o�stservices.com> To:Scott Copeland<copelandsei(c�aol.com> Sent: Fri, May 22,2015 11:17 am Subject: Heritage Greens CDD-Wall pressure washing/painting Scott, As discussed this morning,the Heritage Greens CDD Board approved a not to exceed amount of $2,500.00 to pressure wash and paint the wall behind the elementary school.Work will be performed only the side facing the school.They are not looking for any repair patching,they just want the wall to be cleaned and painted. Please let me know if you would be interested and able to do this work for the price allotted. Sincerely, Justin SEVERN Justin Faircloth,CAM Assistant District Manager TRENT 5911 Country Lakes Drive•Ft.Myers,FL 33905 lustin.faircloth @stservices.com SERVICES T(239)245-7113 ext.306•F(239)245-7120 C(239)785-0575 SUPERVISORS,PLEASE DO NOT REPLY TO ALL AS THIS COULD BE A VIOLATION OF THE FLORIDA SUNSHINE PROVISIONS. CONFIDENTIALITY NOTICE:The information in this email is intended for the sole use of the recipient(s)and may be confidential and subject to protection under the law.If you are not the intended recipient,you are hereby notified that any distribution or copying of this email is strictly prohibited.If you have received this message in error, please contact the sender immediately and delete your copy from your computer. AThink Green&please print this a-mail onlyif necessary. Agenda Page 18 From: Rudy Cox [mailto:rudy(eDrvanhammondinc.com] Sent:Thursday, May 28,2015 10:00 AM To: Faircloth,Justin Subject: RE:Heritage Greens Justin, I would be interested in it for this price. At$2,500.00 it would cost one money. $2,500.00 is an unrealistic number. Thank you for choosing Ryan Hammond, Inc. Rudy Cox Sales/Estimating 239-699-7754 rudv(rvanhammondinc.com online portfolio Ryan Hammond,Inc.-Painting Contractor 6400 Topaz Court#1 Fort Myers,FL 33966 (239)872-2559 (888)346-5352 Fax www.ryanhammondinc.com Do you like us? Prove it! htto://www.facebook.com/rvanhammondinc lisp`; L � From: Faircloth,Justin [mailto:Justin.Fairclothastservices.com] Sent: Wednesday, May 27, 2015 5:42 PM To: Rudy Cox Subject: RE: Heritage Greens Mr.Cox, The Heritage Greens CDD Board approved a not to exceed amount of$2,500.00 to pressure wash and paint the wall behind the elementary school at their last meeting. Work will be performed only on the side facing the school.They are not looking for any repair patching,they just want the wall to be cleaned and painted. Please let me know if you would be interested and able to do this work for the price allotted. Agenda Page 19 YAN AMMOND C. ORPO AT EO (239)872-2559 • (239)540-2271 FAX rudy@ryanharnmondinc.com http://www.ryanhammondinc.com 6400-1 Topaz Court, Fort Myers,FL 33966 PROPOSAL March 15, 2015 Proposal Submitted To: Justin Faircloth @ Severn Trent Services 5911 Country Lakes Drive Fort Myers, FL 33905 j usti n.faircloth @stservices.com Job Location: Heritage Greens Community Development District Immokalee Road,just West of Logan Road Naples, FL SCOPE OF WORK: 1- Pressure clean North side of site wall behind elementary school and skirting the golf course.Water supply is to be by tanker provided by RHI. 2- Seal one side of the wall facing the elementary school. 3- Paint one coat of Sherwin Williams Superpaint to the wall. 4- No patching or caulking is provided in this proposal. Material Sherwin Williams Superpaint Satin Color Color to match existing. NOTES AND CLARIFICATIONS • All painting is to happen during normal business hours. • Side of wall facing the golf course and top of wall - NOT INCLUDED • Longer portion of wall not specified - NOT INCLUDED STANDARD OPERATIONS • RHI shall provide and pay for all materials, equipment, and labor to complete the work. • Upon acceptance of proposal a copy of all licenses, liability and workman's compensation insurance as per the contract shall be provided. • Please allow a minimum two weeks notice to allow for proper scheduling. • The contractor will have direct access to the job foreman and the owner at all times. • At the close of every day all work areas will be left free and clear of all tools, empty paint cans, and debris. • RHI will supply its employees with proper uniforms so as to ensure they are readily recognizable by anyone on the project. • All left over paint will be left in site in the original containers at the completion of the project. PRICE: $5,430.00 1 Agenda Page 20 TERMS OF PAYMENT: A 25%deposit is due at commencement and RHI will bill monthly based on percentage of work completed. Payment should be issued within 5 days of receiving the final invoice. A 5.5%per month service charge will be added to any unpaid balance after one month from the invoice date. All specified material will be utilized. Work will be completed in a workmanship manner according to standard practices. Any alteration or deviation from above specifications involving extra costs will be executed only upon written agreement, and will become an extra charge over and above the estimate. Note: Proposal must be updated if not accepted within ..180 days. AUTHORIZED SIGNATURE Rudy Cox—Ryan Hammond,Inc. ACCEPTANCE OF PROPOSAL: The above prices, specifications, and conditions, are satisfactory and are hereby accepted. You are authorized to do the work specified. Payment will be made as outlined above. DATE OF ACCEPTANCE SIGNATURE 2 Agenda Page 22 From: Pat Wallrich [mailto:Djmlawnncenturylink.net] Sent: Monday,June 15,2015 5:31 PM To: Faircloth,Justin Subject: RE:Heritage Greens CDD-Landscape easement access Hi Justin; Just to keep you posted, still trying how to get the fence power washed and painted for$2500.00. going to be a tight project. On the trimming of pepper trees; I met with Augie,the supt.Of arrow head and we discussed the situation and this is what we came up with. To keep all parties happy and project complete. There is no way you can get a truck and chipper between homes,shrubs,electrical and would cause a lot of damage to grounds or worse. Golf course has landscape between fence and cart path which would be damaged,area has no turn around to get truck in the area without blocking golfers,would not be able to run chipper while golfers are present. Just way to many negatives to use golf course side plus we would probably do a lot of rut damage to fairways when crossing and probably damage to cart paths. We both agreed to keep all happy, is that,we would cut and lay pepper tree's on ground and spray to let mother nature rote the branches'. This would be more labor for us but 1 feel this would be the best solution and in time would look clean and maintained.That whole area is a waste area now and full of debris. Please give me a call on your thoughts and concerns. Thanks Pat From: Faircloth,Justin [mailto:Justin.Faircloth(alstservices.com] Sent:Tuesday,June 09,2015 10:33 AM To:pjmlawn@lcenturvlink.net Cc: Greg Urbancic Subject: Heritage Greens CDD-Landscape easement access Pat, As discussed on the phone today the 10' utility easement access is between 2070 Morning Sun Lane and 2066 Morning Sun Lane. We may have to remove landscape in this area for access to the easement.As I see it there is no other viable access to our landscape easement area on the north side of the property unless the Golf Course will allow us to use the cart path located off of Heritage Greens Drive. Please let me know the size of trucks you will be using and the times you will be working and any other thoughts you have. Sincerely, Justin SEVERN Justin Faircloth Assistant District Manager TRENT- 5911 Country Lakes Drive•Ft.Myers,FL 33905 justinfaircloth@stservices.com SERVICES TC(239)785-0675 est.306•F(239)245-7120 SUPERVISORS, PLEASE DO NOT REPLY TO ALL AS THIS COULD BE A VIOLATION OF THE FLORIDA SUNSHINE PROVISIONS. I (I7 N a) . m a m a C N p W g III. ! ! c 0 Z I I I ■ E 1,," u i °' E a+ '^ v0'i O tel u u C .O aa aEi 2 L u CL E Ci f0 L+ A a Y CI CL M c u H C C Y 3 (LI m a, 3L J 9 w v y i W RI .W 1 �-I N N CI r co U m = N N 0 0 ao co O1 is d Q1 I O N r. Z lm'I m M co op m E 0 N N N N Isl 3 =a CU • la Ol U( Y o v to 3 C iO O c u ca • v_ y N O a) • y 'C C n N 4J N N L w 0 '0 - 7 C > m I- ,./1 t 0 . E N N Ql :v t C V1 E a L o ce ., eeaa 3 U 0 to 01 h 0 G d G 0 CQ U U N Z U CURB SYSTEMS OF SW FL&SARASOTA,L.L.C. PROPOSAL 10964 K-NINE DR BONITA SPRINGS, FL 34135 Date Proposal# PH:(239)947-3777 - FAX:(239)-947-1386 7/7/2015 25209 Name/Address Project SEVERN TRENT HERITAGE GREENS-SIDEWALK REPAIRS(2015) ATTN.:JUSTIN Proposal only;contract and schedule must be agreed upon before start of work.This proposal is good for 30 days.Free access to work area required(chute pours from redy-mix truck).Only items shown on proposal are included.Not responsible for engineering,testing,layout,sub-grading,locates,traffic control,conduit less than 18"below finish grade in location of work(including but not limited to:irrigation,electrical,plumbing,pipes,etc.),clean-up of excess material(including but not limited to base-rock,dirt,asphalt, etc.),sealer(concrete or joint),joints other than sawcut or 1/2"hituminuous fiber or surface treatments per FDOT spec.Workmanship shall adhere to FDOT Standard Edition per contract documents.Owner shall carry fire,tornado&other necessary insurance.'Type D curb is trench in after paving unless specifically noted otherwise on proposal. Concrete is 3000 psi with no reinforcement unless noted otherwise on proposal. Any deviation fromn said specificaion involving extra cost will be executed only upon written order and will be come an extra charge over and above this estimate.All contracted work is warranted for one year from the last day of contracted work for defects in workmanship.Minimum scheduling requtrementrs per mobilization as follows: 3,000 LF machine pour,6,400 SF on flatwork,500 LF handwork curbs.Work damaged by others will be billed at unit rates plus applicable mobilization.All items will be installed linear.Areas of work left to accomodate others will require an additional mobilization per incident. QTY UNIT DESCRIPTION UNIT COST TOTAL FIELD MEASURE REQUIRED FOR FINAL BILLING. UNIT PRICE PROPOSAL.THIS PROPOSAL AND IT'S INTENT IS TO BE INCLUDED WITH THE CONTRACT AGREEMENTS AS AN ATTACHMENT. *ALL WORK TO BE DONE IN(I)MOBILIZATION.* 108 SF REMOVE&REPLACE CONCRETE SIDEWALK,4"THICK,SAWCUT JOINTS, 17.50 1,890.00 BROOM FINISH WITH NO REINFORCEMENT.MORNING SUN-2189,2117, 1717,1697,CRESTVIEW-2060(UNIT PRICE QUOTE-MINIMUM BILLING TO BE 108 SF) 34 EA GRIND SIDEWALK JOINTS(UNIT PRICE QUOTE-MINIMUM BILLING TO 50.00 1,700.00 BE 34 RA) --FIELD MEASURE REQUIRED FOR FINAL BILLING.-UNIT PRICE PROPOSAL,-MINIMUM BILLING AS QUOTED ABOVE. NO NIGHT WORK FIGURED.-FORM,PLACE AND FINISH ONLY.- LAYOUT,TESTING AND MAINTENANCE OF TRAFFIC BY OTHERS.-ALL EXCAVATION AM)GRADING TO BE DONE BY OTHERS UNLESS OTHERWISE NOTED ABOVE.-THIS PROPOSAL AND IT'S INTENT IS TO BE INCLUDED WITH THE CONTRACT AGREEMENTS AS AN ATTACHMENT. SIGNED PROPOSAL OR CONTRACT TO BE RETURNED WITH NTO AND BILLING INFORMATION PRIOR TO JOB BEING PUT ON SCHEDULE.- BOND IS NOT INCLUDED IN THIS BID,IF REQUIRED,PLEASE CONTACT US FOR AN ESTIMATE.-NO CONCRETE REMOVALS INCLUDED,UNLESS NOTED ABOVE. -NO COLORED CONCRETE,STAMPED CONCRETE OR SPECIAL FINISHES,UNLESS NOTED ABOVE.-IF MORE DAYS ARE REQUIRED TO COMPLETE THE PROJECT THAN WHAT IS QUOTED ABOVE, ADDITIONAL MOBILIZATION COSTS WILL BE PRICED FOR EACH OCCURRENCE.--SITE SPECIFIC SAFETY MEETINGS,BADGING,OR ORIENTATIONS NOT INCLUDED.IF REQUIRED,THERE WILL BE A$25.00 PER HOUR CHARGE PER PERSON VIA CHANGE ORDER. NOT RESPONSIBLE FOR BASE,ASPHALT,PAVER BRICKS,BACKFILL, SOD,LANDSCAPING,IRRIGATION,BURIED LINES,EXISTING UTILITIES OR THE REPLACEMENT OF THESE ITEMS. r Signature: Total � /�� $3,590.00 Printed Name/Title:/ C ri v■it..-��+ � ci'G- f/�l�j +'1 '�� Company Name: /"�er•/ )C. r`�c d�RiS C9 Date: // 7"eats CURB SYSTEMS OF SW FL&SARASOTA, L.L.C. PROPOSAL 10964 K-NINE DR BONITA SPRINGS,FL 34135 Date Proposal# PH:(239)947-3777 FAX 7/7/2015 25209 Name/Address Project SEVERN TRENT HERITAGE GREENS-SIDEWALK REPAIRS(2015) ATTN.:JUSTIN Proposal only;contract and schedule must be agreed upon before start of work.This proposal is good for 30 days.Free access to work area required(chute pours from redy-mix truck).Only items shown on proposal are included.Not responsible for engineering,testing,layout.sub-grading,locates,traffic control,conduit less than 18"below finish grade in location of work(including but not limited to:irrigation,electrical,plumbing,pipes,etc.),clean-up of excess material(including but not limited to:base-rock,dirt,asphalt, etc.).sealer(concrete or joint).joints other than sawcut or 1/2"bituminuous fiber or surface treatments per FDOT spec.Workmanship shall adhere to FDOT Standard Edition per contract documents.Owner shall carry fire,tornado&other necessary insurance.Type D curb is trench in after paving unless specifically noted otherwise on proposal. Concrete is 3000 psi with no reinforcement unless noted otherwise on proposal. Any deviation fromn said specificaion involving extra cost will be executed only upon written order and will be come an extra charge over and above this estimate.All contracted work is warranted for one year from the last day of contracted work for defects in workmanship.Minimum scheduling requirementrs per mobilization as follows: 3,000 LF machine pour,6,400 SF on flatwork,500 LF handwork curbs.Work damaged by others will be billed at unit rates plus applicable mobilization.All items will be installed linear.Areas of work left to accomodate others will require an additional mobilization per incident. QTY UNIT DESCRIPTION UNIT COST TOTAL FIELD MEASURE REQUIRED FOR FINAL BILLING. UNIT PRICE PROPOSAL.THIS PROPOSAL AND ITS INTENT IS TO BE INCLUDED WITH THE CONTRACT AGREEMENTS AS AN ATTACHMENT. *AI.I.WORK TO BE DONE IN(1)MOBILIZATION.* 108 SF REMOVE&REPLACE CONCRETE SIDEWALK,4"THICK,SAWCUT JOINTS. 17.50 1,890.00 BROOM FINISH WITH NO REINFORCEMENT.MORNING SUN-2189,2117, 1717,1697,CRESTVIEW-2060(UNIT PRICE QUOTE-MINIMUM BILLING TO BE 108 SF) 34 EA GRIND SIDEWALK JOINTS(UNIT PRICE QUOTE-MINIMUM BILLING TO 50.00 1,700.00 BE 34 EA) —FIELD MEASURE REQUIRED FOR FINAL BILLING.--UNIT PRICE PROPOSAL-MINIMUM BILLING AS QUOTED ABOVE. --NO NIGHT WORK FIGURED.—FORM,PLACE AND FINISH ONLY. LAYOUT,TESTING AND MAINTENANCE OF TRAFFIC BY OTHERS.—ALL EXCAVATION AND GRADING TO BE DONE BY OTIIERS UNLESS OTHERWISE NOTED ABOVE.—THIS PROPOSAL AND IFS INTENT IS TO BE INCLUDED WITH THE CONTRACT AGREEMENTS AS AN ATTACHMENT.— SIGNED PROPOSAL OR CONTRACT TO BE RETURNED WITH NTO AND BILLING INFORMATION PRIOR TO JOB BEING PUT ON SCI IEDULE.— BOND IS NOT INCLUDED IN THIS BID.IF REQUIRED,PLEASE CONTACT US FOR AN ESTIMATE.—NO CONCRETE REMOVALS INCLUDED.UNLESS NOTED ABOVE.—NO COLORED CONCRETE,STAMPED CONCRETE OR SPECIAL FINISHES.UNLESS NOTED ABOVE.—IF MORE DAYS ARE REQUIRED TO COMPLETE THE PROJECT THAN WHAT IS QUOTED ABOVE, ADDITIONAL MOBILIZATION COSTS WILL BE PRICED FOR EACH OCCURRENCE.—SITE SPECIFIC SAFETY MEETINGS,BADGING,OR ORIENTATIONS NOT INCLUDED.IF REQUIRED,THERE WILL BE A$25.00 PER HOUR CHARGE PER PERSON VIA CHANGE ORDER. NOT RESPONSIBLE FOR BASE,ASPHALT,PAVER BRICKS.BACKFILL, SOD,LANDSCAPING,IRRIGATION,BURIED LINES,EXISTING UTILITIES OR THE REPLACEMENT OF THESE ITEMS. Signature: _ Total $3,590.00 Printed Name/Title: Company Name: _ Date: Ayenda Pdye 28 DATE: 07/03/2015 Copeland Southern Enterprises,Inc. OWNER INFORMATION: PROFESSIONAL SERVICES AGREEMENT BETWEEN COPELAND SOUTHERN ENTERPRISES,INC.AND TELEPHONE NO.: (239)2454118/306 Fax No: (239)245-7120 Heritage Green Community Development District F.-MAfl.:.lustin.Faircloth(rtstsetvices.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:Justin Faircloth.Assistant District Manager Time&Materials based upon the Rate Schedule in PROJECT NAME: Heritage Greens.Sidewalk Repair Project effect at the time service is rendered. Estimated Fees: WORK DESCRIPTION: Diamond Grind Sidewalk raised expansion joints areas or $ replace sidewalk panels along Crestview Way and Morning Sun Lane. REMARKS: 1)The Board will need to notify all guest and residents of the work being Lump Sum Fixed Fee: $ 3,775.00 done to the sidewalks and to stay clear of the cordon off area for everyone's safety until the project has been completed. Total Fees: $ 3-775-1Q Dear Justin Faircloth Pursuant to your request,Copeland Southern Enterprises,Inc.is pleased to submit the following proposal for Sidewalk repairs along Crestview Way and Morning Sun Lane For the above-referenced pmject: SCOPE OF SERVICES(Limited to the following): I. MOT will be set up around work areas to insure the safety of all during the work hours and removed once work has been completed. 2. A 3 man crew will diamond grind ledges or remove and re-pour new 5000 PSI Sidewalk panels within the designated areas below. 3. Work is estimated to take 1.5 weeks to complete and description of work to be done at each location is listed as follows. O 1881 Crestview Way,Diamond Grind 3 x 4'Sidewalk expansion joints. O 1893 Crestview Way,Diamond Grind 3 x 4'Sidewalk expansion joints. O 1901 Crestview Way,Diamond Grind I x 4'Sidewalk expansion joints. ❑ 1905 Crestview Way,Diamond Grind 4 x 4'Sidewalk expansion joints. O 2015 Crestview Way.Diamond Grind 2 x 4'Sidewalk expansion joints. O 2041 Crestview Way,Diamond Grind 2 x 4'Sidewalk expansion joints. O 2060 Crestview Way,Diamond Grind I x 4'Sidewalk expansion joints. O 2091 Crestview Way,Diamond Grind I x 4'Sidewalk expansion joint and cut&re-pour a I x 4'area. O 2189 Morning Sun Lane,cut,remove and re-pour a 6'x 4'Sidewalk panel. ❑ 2143 Morning Sun Lane,Diamond Grind 3 x 4'Sidewalk expansion joints. ❑ 2135 Morning Sun Lane,Diamond Grind I x 4'Sidewalk expansion joints. O 2127 Morning Sun Lane,Diamond Grind 2 x 4'Sidewalk expansion joints. ❑ 2117 Morning Sun Lane,Diamond Grind 3 x 4'Sidewalk expansion joints. O 2113 Morning Sun Lane,Diamond Grind 2 x 4'Sidewalk expansion joints. ❑ 2109 Morning Sun Lane,Diamond Grind 4 x 4'Sidewalk expansion joints. O 2063 Morning Sun Lane,Diamond Grind 2 x 4'Sidewalk expansion joints. ❑ 2023 Morning Sun Lane,Diamond Grind 2 x 4'Sidewalk expansion joints. ❑ 1963 Morning Sun Lane,Diamond Grind 2 x 4'Sidewalk expansion joints. ❑ 1871 Morning Sun Lane,Diamond Grind 1 x 4'Sidewalk expansion joints. p 1757 Morning Sun I ane,Diamond Grind I x 4'Sidewalk expansion joints. O 1737 Morning Sun Lane,Diamond Grind 2 x 4'Sidewalk expansion joints. O 1729 Morning Sun Lane,Diamond Grind I x 4'Sidewalk expansion joints. O 1717 Morning Sun Lane.cut,remove and re-pour a I x 4'Sidewalk panel. ❑ 1697 Morning Sun Lane,cut,remove and re-pour a 6"x 4'Sidewalk panel. 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 work. We at Copeland Southern Enterprises hope this meets your approval and satisfies your requirements.If so please sign the contract agreement below 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 shove 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: Agenda Page 29 Southwest Development Services,inc. 690 23rd St NW Date proposal Naples,FL 34120 (239)470-5522 6-30-15 2144 To SEVERN TRENT MANAGEMENT SERVICES RE: HERITAGE GREENS C/O:JUSTIN FAIRCLOTH Project Description Amount RE:SIDE WALK. - GRIND SIDE WALK IN 24 PLACES. - 2189 MORNING SUN,REPAIR ONE CRACK WITH CRACK FILLER - 1717 MORNING SUN,PATCH CONCRETE 1'X 1'+/- - 1697 MORNING SUN, PATCH CONCRETE 1'X 3'+/- - 2060 CRESTVIEW,REPAIR ONE CRACK WITH CRACK FILLER - MORNING SUN CART PATH X-SING,2 ASPHALT PATCHES. NOTE: -THE GRIND LOCATIONS ARE AS PER THE LIST PROVIDED TO ME. -PATCHES ARE BASED ON CUTTING OUT AND REPLACING THE SMALL DAMAGED AREAS. -AT THE MORNING SUN/CART PATH X-SING,THE WALKS APPEAR FINE AND IN GOOD CONDITION THE ASPHALT CART PATH IS LOW.THE BEST WAY TO REPAIR THESE TRIP HAZARDS IS TO CUT OUT AND RE POUR THE ASPHALT AT BOTH WALK ENDS. -WHILE GRINDING,THE ADJOINING CONCRETE PIECE TO THE ONE BEING WORKED ON MAY BE TOUCHED OR GROUND WITH THE BLADE. Thank You. Proposal valid for 60 days Total $4,350.00 CONIDARIS BUILDERS & GENERAL CONTRACTORS, INC. Agenda Page 30 15645 Pine Ridge Road PROPOSAL Fort Myers,FL 33908 Ph# (239)415-7671 Date Estimate It Fax# (239)415-2886 E-mail conidarisbuilder(a�aol.com 7/8/2015 1130 ST LIC.#CGC 059201 CUC 046019 Name/Address Job Location Severn Trent Services Heritage Greens Sidewalk Repair Christopher Pepin 5911 Country Lakes Drive Fort Myers,Fl.33905 Attention: Justin Faircloth Description Qty Rate Total Heritage Greens Community 1. Remove and replace concrete panels as indicated. 2. Grind concrete as needed as indicated. 3. All area's barricaded and coned off during construction. 4. All area's left clean when work in completed. 5. Locations and work to he done on the following: MORNING SUN LANE 1. 2189---Replace one(1)Panel 2. 2143---Grind 3. 2135---Replace two(2)Panels 4. 2127---Replace one(I)Panel 5. 2117---Grind 6. 2113---Grind 7. 2109--Grind 8.2063--Grind 9. 2023--Grind 10 1963--Grind 11 1757---Grind 12 1737---Replace three(3)Low Panels 13 1729--Grind 14 1717---Replace one(1)Panel 15 1697--Replace one(1)Panel Due to any unforeseen conditions all extras will be at cost plus basis.Excluded All Permits and Fees Total All material is guaranteed to be as specified. All work to be completed in a workman like manner according to standard practices. Any alteration of deviiation from above specification involving extra costs will be executed only upon written orders and will become an extra charge over and above the estimate. All agreements contingent upon strikes,accidents or delays beyond our control. Owner to carry fire,tornado and other nesessary insturance.Our workers are fully covered by Workmen's Compensation Insurance. Acceptance Signature Date This Proposal may be withdrawn by us,if not accepted within days. Date of Acceptance:the above prices,specifications and conditions are satisfactory and are hearhy accepted. You are authorized to do the work as specified. Payment will be0hlkaf outlined above. CONIDARIS BUILDERS & GENERAL CONTRACTORS, INC. Agenda Page 31 15645 Pine Ridge Road PROPOSAL Fort Myers, FL 33908 Ph# (239)415-7671 Date Estimate# Fax# (239)415-2886 E-mail conidarisbuildert aol.com 7/8/2015 1130 ST LIC.#CGC 059201 CUC 046019 Name/Address Job Location Severn'[rent Services Heritage Greens Sidewalk Repair Christopher Pepin 5911 Country Lakes Drive Fort Myers,Fl.33905 Attention: Justin Faircloth Description Qty Rate Total CRESTVIEW WAY I. 1881--Replace one(l)Panel 2. 1893 --Grind 3. 1901--Grind 4. 1905--Grind 5.2041--Grind 6. 2060--Replace one(1)Panel 7. 2091--Replace one(1)Panel 8. N7 Cartpath-Grind 9. Cartpath--Grind Morning Sun and Crestview--Grind 6,200.00 6,200.00 NOTE: 50%Down and Balance Upon Completion Due to any unforeseen conditions all extras will be at cost plus basis.Excluded All Permits and Fees Total $6,200.00 All material is guaranteed to be as specified. All work to be completed in a workman like manner according to standard practices. Any alteration of deviiation from above specification involving extra costs will be executed only upon written orders and will become an extra charge over and above the estimate. All agreements contingent upon strikes,accidents or delays beyond our control. Owner to carry fire,tornado and other nesessary insturance.Our workers are fully covered by Workmen's Compensation Insurance. Acceptance Signature Date This Proposal may be withdrawn — by us,if not accepted within days. Date of Acceptance:the above prices,specifications and conditions are satisfactory and are hearby accepted. You are authorized to do the work as specified. Payment will be &af outlined above. Kyr V Jones Air Conditioning Qjy jj 3920 Progress Ave Suite AS gA NDiiT14NINO Naples,FL 34104 Estimate MYO IC18fYRIC lfmvuin,e Sm.tves]Oar ep.HDMCI'al a IlRR" Phone:(239)596-5855 A/C Lic.#CAC1813838 9463 Electrical Lic.#EC0002113 Website:www.jonesairconditioning.com Email:info @jonesairconditioning.com Customer Heritage Greens CDD Customer Contact Justin Faircloth 2215 Heritage Greens Or Phone(Main) (239)245-7118 Naples,FL 34119 Work Number (239)245-7118 Home Number Issue Date 7/13/15 Mobile Number Expiration Date 8/12/15 Email justin.faircloth @stservices.com Sales Rep(s) Due Upon Signing $189.00 Due Upon Completion $0.00 Comfort Consultant David Jones Date Emailed 7/13/15 Charge Name Description Charge Purchase of a One Time Serivce One Time Clean and Service Equipment $189.00 Maintenance ContractContract *Blow out drain lines *Check all float switches *Check cooling operation&pressures Clean or replace customer provided filters(media only) *Inspect electrical components and tighten connections at air handler and condenser *Check Freon levels *Check heat cycle *Add Locking Caps(if needed) *Measure temperature difference for cooling and heating *Measure amperage draws to determine efficiency *Check Thermostat *Measure sub-cooling for cooling effect AGREEMENT BENEFITS: *Priority status customer *Improve system efficiency *24 Hour service(after hour charges apply) *Extend equipment life *Peace of mind your system is operating at peak performance *Prevents emergency calls TERMS AND CONDITIONS: We agree to perform_1_Comprehensive Heating/Cooling system cleanings Charge Name Description Charge per year on_1 systems for a period of_1_years.In addition,we agree to wash filters provided by the owner. Semi-Annual checkups:Jan-Jul.Feb-Aug,Mar-Sep,Apr-Oct,May-Nov,Jun-Dec. Annual System Service: Start Date: Renewal Date: Terms:1 Year TERMS:To be paid at time of acceptance. Subtotal $189.00 Tax $0.00 Total $189.00 67 --- / PROPOSAL ACCEPTED BY DATE: 94/fi f` Equipment to remain property of Jones Air Condition&Electric until final payment is received. Initial. Please note that Limited&Extended Warranties do not cover line set failure or leak search costs.Initial: et Opp oJeAr Jones Air Conditioning 3920 Progress Ave Suite AS ��,,jj9 ;.1z©JVnvG Naples,FL 34104 Estimate A_ _ T',axty ssscrtue •�t/tu3arin rsr one a:.ltiomrr,Nu ibv.' Phone:(239)596-5855 A/C Lic.#CAC1813838 9462 Electrical Lic.#EC0002113 Website:www.jonesairconditioning.com Email:info @jonesairconditioning.com Customer Heritage Greens CDD Customer Contact Justin Faircloth 2215 Heritage Greens Dr Phone(Main) (239)245-7118 Naples,FL 34119 Work Number (239)245-7118 Home Number Issue Date 7/13/15 Mobile Number Expiration Date 8/12/15 Email justin.faircloth @stservices.com Sales Rep(s) Due Upon Signing $249.00 Due Upon Completion $0.00 Comfort Consultant David Jones Date Emailed 7/13/15 Charge Name Description Charge Purchase of 1 Year Service *Clean and Service Equipment $249.00 Maintenance Contract *Blow out drain lines *Check all float switches *Check cooling operation&pressures Clean or replace customer provided filters(media only) *Inspect electrical components and tighten connections at air handler and condenser *Check Freon levels *Check heat cycle *Add Locking Caps(if needed) *Measure temperature difference for cooling and heating *Measure amperage draws to determine efficiency *Check Thermostat *Measure sub-cooling for cooling effect AGREEMENT BENEFITS: *Priority status customer *Improve system efficiency *24 Hour service(after hour charges apply) *Extend equipment life *Peace of mind your system is operating at peak performance *Prevents emergency calls TERMS AND CONDITIONS: We agree to perform_2_Comprehensive Heating/Cooling system cleanings Charge Name Description Charge per year on_1_systems for a period of_1_years.In addition,we agree to wash filters provided by the owner. Semi-Annual checkups:Jan-Jul.Feb-Aug,Mar-Sep,Apr-Oct,May-Nov,Jun-Dec. Annual System Service: Start Date: Renewal Date: Terms:1 Year TERMS:To be paid at time of acceptance. Subtotal $249.00 Tax $0.00 Total $249.00 PROPOSAL ACCEPTED BY DATE: Equipment to remain property of Jones Air Conditioning&Electric until final payment is received. Initial: Please note that Limited&Extended Warranties do not cover line set failure or leak search costs.Initial: Agenda Page 34 HERITAGE GREENS COMMUNITY DEVELOPMENT DISTRICT COLLIER COUNTY,FLORIDA FINANCIAL REPORT FOR THE FISCAL YEAR ENDED SEPTEMBER 30, 2014 Agenda Page 35 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 11-16 REQUIRED SUPPLEMENTARY INFORMATION Schedule of Revenues, Expenditures and Changes in Fund Balance— Budget and Actual—General Fund 17 Notes to Required Supplementary Information 18 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 19-20 INDEPENDENT AUDITOR'S REPORT ON COMPLIANCE WITH THE REQUIREMENTS OF SECTION 218.415, FLORIDA STATUTES, REQUIRED BY RULE 10.556(10) OF THE AUDITOR GENERAL OF THE STATE OF FLORIDA 21 MANAGEMENT LETTER REQUIRED BY CHAPTER 10.550 OF THE RULES OF THE AUDITOR GENERAL OF THE STATE OF FLORIDA 22-23 Agenda Page 36 2700 North Military Trail•Suite 350 Boca Raton, Florida 33431 Grau & Associates (561)994-9299•(800)299-4728 Fax (561)994-5823 CERCIFIED I'll 1.1C 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 30,2014,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 30,2014, 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. Agenda Page 37 Other Matters Required Supplementary Information Accounting principles generally accepted in the United States of America require that the managements 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 management's 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 June 22,2015,on our consideration of the District's 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 internal control over financial reporting and compliance. Report on Other Legal and Regulatory Requirements We have also issued our report dated June 22,2015,on our consideration of the District's compliance with the requirements of Section 218.415, Florida Statutes,as required by Rule 10.556(10)of the Auditor General of the State of Florida.The purpose of that report is to provide an opinion based on our examination conducted in accordance with attestation standards established by the American Institute of Certified Public Accountants. June 22,2015 2 Agenda Page 38 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, 2014. 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$2,591,906. • The change in the District's total net position in comparison with the prior fiscal year was($129,119), 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 30,2014,the District's governmental fund reported ending fund balances of$156,580, a decrease of($2,022) 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. 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. 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. 3 Agenda Page 39 OVERVIEW OF FINANCIAL STATEMENTS(Continued) Fund Financial Statements(Continued) 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 District's net position are reflected in the following table: NET POSITION SEPTEMBER 30, 2014 2013 Assets,excluding capital assets $ 168,671 $ 164,602 Capital assets,net of depreciation 2,435,326 2,562,423 Total assets 2,603,997 2,727,025 Liabilities,excluding long-term liabilities 12,091 6,000 Total liabilities 12,091 6,000 Net position Invested in capital assets 2,435,326 2,562,423 Unrestricted 156,580 158,602 Total net position $ 2,591,906 $ 2,721,025 The District's 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. The remaining balance of unrestricted net position may be used to meet the District's other obligations. 4 Agenda Page 40 GOVERNMENT-WIDE FINANCIAL ANALYSIS(Continued) 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, 2014 2013 Revenues: Program revenues $ 211,270 $ 210,999 General revenues 498 549 Total revenues 211,768 211,548 Expenses: General government 76,698 69.041 Physical environment 264,189 243,721 Total expenses 340,887 312,762 Change in net position (129,119) (101,214) Net position-beginning 2,721,025 2,822.239 Net position-ending $ 2,591,906 $ 2,721,025 As noted above and in the statement of activities,the cost of all governmental activities during the fiscal year ended September 30, 2014 was $340,887. 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 maintenance costs due to the District's sidewalk replacement,special projects, and other roads and alleyways repairs. 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.The general fund budget for the fiscal year ended September 30, 2014 was amended to increase appropriations and use of fund balance by$10,000. The increase in appropriations is primarily due to the additional costs incurred related to the District's special projects. Actual general fund expenditures did not exceed appropriations for the fiscal year ended September 30, 2014. The variance between budgeted and actual general fund revenues for the current 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. CAPITAL ASSETS At September 30,2014,the District had$4,656,757 invested in land,infrastructure,and improvements,for its governmental activities. In the government-wide financial statements depreciation of$2,221,431 has been taken,which resulted in a net book value of$2,435,326.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. 5 Agenda Page 41 CONTACTING THE DISTRICT'S FINANCIAL MANAGEMENT This financial report is designed to provide our citizens,land owners,customers,investors and creditors with a general overview of the Districts finances and to demonstrate the Districts 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 Agenda Page 42 HERITAGE GREENS COMMUNITY DEVELOPMENT DISTRICT COLLIER COUNTY, FLORIDA STATEMENT OF NET POSITION SEPTEMBER 30,2014 Governmental Activities ASSETS Cash and cash equivalents $ 166,488 Investments 627 Due from other governments 1,556 Capital assets: Nondepreciable 918,434 Depreciable, net 1,516,892 Total assets 2,603,997 LIABILITIES Accounts payable and accrued expenses 12,091 Total liabilities 12,091 NET POSITION Invested in capital assets 2,435,326 Unrestricted 156,580 Total net position $ 2,591,906 See notes to the financial statements 7 Agenda Page 43 HERITAGE GREENS COMMUNITY DEVELOPMENT DISTRICT COLLIER COUNTY, FLORIDA STATEMENT OF ACTIVITIES FOR THE FISCAL YEAR ENDED SEPTEMBER 30,2014 Net(Expense) Program Revenue and Changes Revenues in Net Position Charges for Governmental Functions/Programs Expenses Services Activities Primary government: Governmental activities: General government $ 76,698 $ 76,698 $ - Physical environment 264,189 134,572 (129,617) Total governmental activities 340,887 211,270 (129,617) General revenues: Unrestricted investment earnings 498 Total general revenues 498 Change in net position (129,119) Net position-beginning 2,721,025 Net position-ending $ 2,591,906 See notes to the financial statements 8 Agenda Page 44 HERITAGE GREENS COMMUNITY DEVELOPMENT DISTRICT COLLIER COUNTY,FLORIDA BALANCE SHEET GOVERNMENTAL FUNDS SEPTEMBER 30,2014 Major Governmental Fund General Fund ASSETS Cash and cash equivalents $ 166,488 Investments 627 Due from other governments 1,556 Total assets $ 168,671 LIABILITIES AND FUND BALANCES Liabilities: Accounts payable and accrued expenses $ 12,091 Total liabilities 12,091 Fund balance: Assigned to: Subsequent year's expenditure 50,947 Future repairs and maintenance 71,987 Unassigned 33,646 Total fund balance 156,580 Total liabilities and fund balance $ 168,671 Amounts reported for governmental activities in the statement of net position are different because: Fund balance-governmental fund $ 156,580 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 (2,221,431) 2,435,326 Net position of governmental activities $ 2,591,906 See notes to the financial statements 9 Agenda Page 45 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 30,2014 Major Governmental Fund General Fund REVENUES Assessments $ 209,985 Other revenues 1,285 Interest 498 Total revenues 211,768 EXPENDITURES Current: General government 76,698 Physical environment 137,092 Total expenditures 213,790 Excess of revenues over expenditures (2,022) Fund balance-beginning 158,602 Fund balance-ending $ 156,580 Amounts reported for governmental activities in the statement of activities are different because: Net change in fund balances-governmental fund $ (2,022) Depreciation on capital assets is not recognized in the governmental fund financial statement but is reported as an expense in the statement of activities. (127,097) Change in net position of governmental activities $ (129,119) See notes to the financial statements 10 Agenda Page 46 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")Statements. Under the provisions of those standards,the financial reporting entity consists of the primary government,organizations for which the District 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 Agenda Page 47 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. 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. 12 Agenda Page 48 NOTE 2—SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES(Continued) Assets, Liabilities and Net Position or Equity(Continued) Prepaid Items Certain payments to vendors reflect costs applicable to future accounting periods and are recorded as prepaid items in both government-wide and fund financial statements. 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. 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. 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. Unearned Revenue Governmental funds report unearned revenue in connection with resources that have been received,but not yet earned. Deferred Outflows/Inflows of Resources Deferred outflows of resources represent a consumption of net position that applies to future reporting period(s). For example, the District would record deferred outflows of resources on the statement of net position 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). Deferred inflows of resources represent an acquisition of net position that applies to future reporting period(s). For example, when an asset is recorded in the governmental fund financial statements, but the revenue is unavailable,the District reports a deferred inflow of resources on the balance sheet until such times as the revenue becomes available. Fund Equity/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. 13 Agenda Page 49 NOTE 2—SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES(Continued) Assets,Liabilities and Net Position or Equity(Continued) Fund Equity/Net Position(Continued) 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. 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. 14 Agenda Page 50 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. Investments The District's investments were held as follows at September 30, 2014: Investment Fair Value Credit Risk Maturity Weighted average of the fund Florida PRIME $ 627 S&P AAAm portfolio:39 days Total investments $ 627 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 30,2014 was as follows: Beginning Ending Balance Additions Reductions 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 355,506 - - 355,506 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 308,442 8,697 - 317,139 Infrastructure 1,785,892 118,400 - 1,904,292 Total accumulated depreciation 2,094,334 127,097 - 2,221,431 Total capital assets,being depreciated,net 1.643,989 (127,097) - 1,516,892 Governmental activities capital assets,net $ 2,562,423 $ (127,097) $ - $ 2.435,326 Depreciation expense was charged to the physical environment function. 15 Agenda Page 51 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,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. 16 Agenda Page 52 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 30,2014 Variance with Final Budget- Budgeted Amounts Actual Positive Original Final Amounts (Negative) REVENUES Assessments $ 209,188 $ 209,188 $ 209,985 $ 797 Other revenue 1,200 1,200 1,285 85 Interest 400 400 498 98 Total revenues 210,788 210,788 211,768 980 EXPENDITURES Current: General government 74,178 74,178 76,698 (2,520) Physical environment 136,610 146,610 137,092 9,518 Total expenditures 210,788 220,788 213,790 6,998 Excess(deficiency)of revenues over(under)expenditures - (10,000) (2,022) 7,978 OTHER FINANCING SOURCES Use of fund balance - 10,000 - (10,000) - 10,000 - (10,000) Net change in fund balances $ - $ - (2,022) $ (2,022) Fund balance-beginning 158,602 Fund balance-ending $ 156,580 See notes to required supplementary information 17 Agenda Page 53 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 District's 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. The general fund budget for the fiscal year ended September 30, 2014 was amended to increase appropriations and use of fund balance by$10,000. The increase in appropriations is primarily due to the additional costs incurred related to the District's special projects. Actual general fund expenditures did not exceed appropriations for the fiscal year ended September 30,2014. The variance between budgeted and actual general fund revenues for the current 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. 18 Agenda Page 54 C 2700 North Military Trail•Suite 350 Boca Raton, Florida 33431 Graze & Associates (561)994-9299•(800)299-4728 Fax (561)994-5823 Ct:R"TIFtGD PtlffL!C 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 30,2014, and the related notes to the financial statements,which collectively comprise the District's basic financial statements,and have issued our opinion thereon dated June 22,2015. 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. 19 Agenda Page 55 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. June 22,2015 20 Agenda Page 56 2700 North Military Trail•Suite 350 (/ Boca jo4728 Grau & Associates (561)9 Fax .grau pa. om (.:EwnFtEU PUBLIC ACCOUNTANTS www.graucpa.com INDEPENDENT AUDITOR'S REPORT ON COMPLIANCE WITH THE REQUIREMENTS OF SECTION 218.415, FLORIDA STATUTES, REQUIRED BY RULE 10.556(10)OF THE AUDITOR GENERAL OF THE STATE OF FLORIDA To the Board of Supervisors Heritage Greens Community Development District Collier County, Florida We have examined Heritage Greens Community Development District, Collier County, Florida's("District") compliance with the requirements of Section 218.415,Florida Statutes,in accordance with Rule 10.556(10)of the Auditor General of the State of Florida during the fiscal year ended September 30,2014.Management is responsible for the District's compliance with those requirements.Our responsibility is to express an opinion on the District's compliance based on our examination. Our examination was conducted in accordance with attestation standards established by the American Institute of Certified Public Accountants and,accordingly,included examining,on a test basis,evidence about the District's compliance with those requirements and performing such other procedures as we considered necessary in the circumstances.We believe that our examination provides a reasonable basis for our opinion. Our examination does not provide a legal determination on District's compliance with specified requirements. In our opinion, the District complied, in all material respects, with the aforementioned requirements for the fiscal year ended September 30,2014. This report 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,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. June 22, 2015 21 _ Agenda Page 57 lir 2700 North Military Trail•Suite 350 • Boca Raton, Florida 33431 Graze (561)994-9299•(800)299-4728 CEl2"CIE IE:D PUBL IC ACCOIfN'1& Associates'AN'1S Fax (561)994-5823 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 Report on the Financial Statements 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 30,2014,and have issued our report thereon dated June 22, 2015. Auditor's Responsibility We conducted our audit in accordance with auditing standards generally accepted in the United States of America;the standards applicable to financial audits contained in Government Auditing Standards,issued by the Comptroller General of the United States;and Chapter 10.550, Rules of the Florida Auditor General. Other Reports and Schedule 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 Independent Accountant's Report on an examination conducted in accordance with AICPA Professional Standards, Section 601, regarding compliance requirements in accordance with Chapter 10.550,Rules of the Auditor General.Disclosures in those reports,which are dated June 22,2015,should be considered in conjunction with this management letter. Purpose of this 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. June 22,2015 22 Agenda Page 58 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 30,2013. 2. 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 30,2014. 3. 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 30,2014. 4. The name or official title and legal authority of the District are disclosed in the notes to the financial statements. 5. The financial report filed with the Florida Department of Financial Services pursuant to Section 218.32(1)(a), Florida Statutes agrees with the September 30,2014 financial audit report. 6. The District has not met one or more of the financial emergency conditions described in Section 218.503(1), Florida Statutes. 7. We applied financial condition assessment procedures and no deteriorating financial conditions were noted as of September 30,2014.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 Agenda Page 60 SPECIAL DETAIL REPORT Date: 05/07/15 Time tour began: 0100 hrs Time tour ended: 0400 hrs Name of the Deputy on duty: Freiburger Shield#: 7757 Car#: 732 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 IS A TRAFFIC CONTROL AGREEMENT DATED 9-11-2007* DOCUMENT BELOW ANY INCIDENTS AND TRAFFIC STOPS AND DESCRIBE ACTION TAKEN Very light traffic, one traffic violation was observed no foot traffic. Several cars parked in main clubhouse parking lot. **please send completed form to one of the following: Email: edvth.bird@colliersheriff.org Inner-office: Edyie Bird/Chiefs Office or Fax: 239-252-0529 ** HERITAGE GREENS COMMUNITY Agenda Page 61 SPECIAL DETAIL REPORT Date: 05/16/15 Time tour began: 0100 hrs Time tour ended: 0400 hrs Name of the Deputy on duty: Freiburger Shield#: 2757 Car#: 732 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 IS A TRAFFIC CONTROL AGREEMENT DATED 9-11-2007* DOCUMENT BELOW ANY INCIDENTS AND TRAFFIC STOPS AND DESCRIBE ACTION TAKEN Very light traffic, no traffic violations were observed no foot traffic. Several cars parked in main clubhouse parking lot. ** please send completed form to one of the following: Email: edvth.bird@colliersheriff.orq Inner-office: Edyle Bird/Chiefs Office or Fax: 239-252-0529 ** cc ca m m d m a c m Q u % JJ�JJ J JJ JJ N LLLLLL LL IL LLLL LLLLLL LLLLLL LLLL J J LL LL LL LL LL J LL LL LL LL LL c W LL LL LL LL LL LL LL LL LL LL LL LL o ym_O D} ,U"-XT, u O�m° aO g m N _"8g,L2=>.. ONmp z ,:os0 ajo v`z° ~ Q g u ,,w0 . Da» x-a i050o ‹�m. iUrnmmm. m — ».-m0 , , ma :J0, 6- g m.. V o v c Wp- N j p a j m m (3 0 o F mF $ p m o m 0 m o O c0 m o ',S T W o _o 01 >iii o U a (� F w a a y 1 a LL U m r' (o.c ;U p(o a OJ B'W U o } a .o m Ov - 'm,M m °UQvw i1 2 a m >mO 3a gi 2 i m g i (oOt >,ig v L. 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N y LO v 0 8 ,L 50S w_ a.o.o. . .o6Q U m(nr > _Jm .o -om(n -20o > `aoo oQ o208o =C mwrn .ma o m U2mmm cU 22U c2mm2mmmm0mm -_ ra0c= ^ .0 C n z (N Oa(nA c. $ $ $ C --,. c = c - 0 = = 0 .N ` -N^W N OW C 7 n 0)0 po N C_2 N ..... -„-N N--N C m m a - 1 -a D, t 2 'O o 2 i, 0 0 N m m m m m m m m m m m m m > � N a d y y 5 g , " ZZ CZZ2 C.- CZ 2ZZZZZZZZZZZ2 aza Za zaaaALL _:-.,aa ?7?7 C C C Q Q Q O C Q N N N N N N 1(1 N N N N N u)N N N N N N N N N N N to N L()N N N N 51Z-, 834C.=�(�(3 ,01Z- a5-1— rc`v(3 3c3ovtn 5 :77., N N a 5 N(V N (D(D(0 CV(V � OO aaaa aaaNNaa(�a(�(�(�' 1�IR [p(D t0(D(a CO c0(O(A(O N (, C N cD A m o O N C u) (D n m m c c') C N (D 1) � N N N N N Agenda Page 66 HERITAGE GREENS Community Development District Financial Report June 30, 2015 Prepared by SEVERN TRENT SRRYICF.S Agenda Page 67 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 and Investment Report Page 5 Sun Trust Bank Reconciliation Page 6 Check Register Page 7-9 7 Agenda Page 68 HERITAGE GREENS Community Development District Financial Statements (Unaudited) June 30, 2015 HERITAGE GREENS Agenda Pagers Community Development District General Fund Balance Sheet June 30, 2015 ACCOUNT DESCRIPTION TOTAL ASSETS Cash-Checking Account $ 150,809 Investments: Money Market Account 96,686 SBA Account 627 Prepaid Items 750 TOTAL ASSETS $ 248,872 LIABILITIES Accounts Payable $ 55 Accrued Expenses 3,165 TOTAL LIABILITIES 3,220 FUND BALANCES Nonspendable: Prepaid Items 750 Assigned to: Operating Reserves 50,947 Reserves-Drainage 6,000 Reserves-Fountains 5,500 Reserves-Irrigation System 7,500 Reserves-Roads and Sidewalks 24,651 Reserves-Signage 1,000 Reserves-Wall Painting 6,000 Reserves-Wall Replacement 12,786 Unassigned: 130,518 TOTAL FUND BALANCES $ 245,652 'TOTAL LIABILITIES 8,FUND BALANCES $ 248,872 I Report Date:7/2/2015 Page 1 HERITAGE GREENS Agenda Page 70 Community Development District General Fund Statement of Revenues,Expenditures and Changes in Fund Balances For the Period Ending June 30,2015 ANNUAL ADOPTED YEAR TO DATE YEAR TO DATE VARIANCE($) JUN-1S ACCOUNT DESCRIPTION BUDGET BUDGET ACTUAL FAV(UNFAV) ACTUAL REVENUES Interest-Investments $ 400 $ 300 $ 312 $ 12 $ 5 Interest-Tax Collector - - 7 7 1 Special Assmnts-Tax Collector 242,903 242,903 242,787 (116) 3,225 Special Assmnts-Discounts (9,716) (9,716) (8,675) 1,041 97 Other Miscellaneous Revenues - - 375 375 - Gate Bar Code/Remotes 1,200 900 925 25 - TOTAL REVENUES 234,787 234,387 235,731 1,344 3,328 EXPENDITURES Administration P/R-Board of Supervisors 7,200 5,400 4,600 800 - FICA Taxes 551 414 352 62 - ProfServ-Engineering 1,000 747 987 (240) - ProfServ-Legal Services 2,000 1,503 3,828 (2.325) 146 ProfServ-Mgmt Consulting Sery 38,081 28,557 28,561 (4) 3,173 ProfServ-Property Appraiser 3,644 3,644 3,644 - - ProfServ-Special Assessment 5,463 5,463 5,463 - - ProfServ-Web Site Development 650 • 650 730 (80) 42 Auditing Services 3,200 3,200 3,200 - - Postage and Freight 850 639 482 157 53 Insurance-General Liability 8,225 8,225 7,557 668 - Printing and Binding 1,000 747 781 (34) 6 Legal Advertising 1,500 1,125 - 1,125 - Misc-Bank Charges 575 432 544 (112) 46 Misc-Assessmnt Collection Cost 4,858 4,858 4,652 206 66 Office Supplies 175 135 - 135 - Annual District Filing Fee 175 175 175 - - Total Administration 79,147 65,914 65,556 358 3,532 Public Safety Contracts-Security Services 48,000 36,000 37,134 (1,134) 3,568 Contracts-HVAC 350 261 - 261 - Contracts-Sheriff 3,000 2,250 7,013 (4.763) - Communication-Telephone 1,500 1,125 1,295 (170) 144 Electricity-Entrance 2,200 1,650 1,269 381 159 Utility-Water&Sewer 900 675 470 205 55 Lease-Carts 1,500 1,500 750 750 - R&M-Gate 7,000 5,247 138 5,109 - Report Date:7/8/2015 Page 2 HERITAGE GREENS Agenda Page 71 Community Development District General Fund Statement of Revenues, Expenditures and Changes in Fund Balances For the Period Ending June 30,2015 ANNUAL ADOPTED YEAR TO DATE YEAR TO DATE VARIANCE($) JUN-15 ACCOUNT DESCRIPTION BUDGET BUDGET ACTUAL FAV(UNFAV) ACTUAL R&M-Gatehouse 1,130 846 432 414 302 Op Supplies-Transmitters 1,200 900 794 106 - Op Supplies-Gatehouse 800 601 486 115 61 Cap Outlay-Equipment 6,200 4,653 - 4,653 - Total Public Safety 73,780 55,708 49,781 5,927 4,289 Landscape Services Contracts-Landscape 18,000 13,500 17,135 (3,635) 1,381 Contracts-Preserve Management 2,000 2,000 880 1,120 - Electricity-Irrigation 2,200 1,647 1,376 271 169 R&M-Renewal and Replacement 1,000 747 - 747 - R&M-Canals 2,600 1,300 - 1,300 - R&M-Fountain 2,700 2,025 1,519 506 225 R&M-Grounds 4,000 2,997 1,025 1,972 - R&M-Irrigation 1,500 1,125 200 925 - R&M-Preserves 100 72 - 72 - Misc-Special Projects 8,000 6,003 1,415 4,588 - Total Landscape Services 42,100 31,416 23,550 7,866 1,775 Road and Street Facilities Electricity-Streetlighting 11,000 8,250 6,972 1,278 870 R&M-Drainage 2,500 1,875 - 1,875 - R&M-Roads&Alleyways 2,000 1,503 800 703 - R&M-Sidewalks 3,000 2,250 - 2,250 - Traffic Signage Rehabilitation 1,260 945 - 945 - Reserve-Roadways 20,000 20,000 - 20,000 - Total Road and Street Facilities 39,760 34,823 7,772 27,051 870 TOTAL EXPENDITURES 234,787 187,861 146,659 41,202 10,466 Excess(deficiency)of revenues Over(under)expenditures - 46,526 89,072 42,546 (7 138) Net change in fund balance $ - $ 46,526 $ 89,072 $ 42,546 $ (7,138) FUND BALANCE,BEGINNING(OCT 1,2014) 156,580 156,580 156,580 FUND BALANCE,ENDING $ 156,580 $ 203,106 $ 245,652 Report Date:7/8/2015 Page 3 Agenda Page 72 HERITAGE GREENS Community Development District Supporting Schedules June 30, 2015 Agenda Page 73 HERITAGE GREENS Community Development District Non-Ad Valorem Special Assessments-Collier County Tax Collector Monthly Collection Distributions For the Fiscal Year ending September 30,2015 Discount/ Gross Date Net Amount (Penalties) Collection Amount Received Received Amount Costs Received Assessments Levied FY 2015 $ 242,903 Allocation°AI 100% 11/12/14 1,536 1,536 11/14/14 21,248 904 434 22,585 11/25/14 111,443 4,739 2,274 118,456 12/12/14 65,327 2,732 1,333 69,392 01/06/15 4,865 154 99 5,118 01/29/15 9,501 238 194 9,934 03/05/15 2,674 37 55 2,766 03/31/15 7,509 14 153 7,676 05/05/15 2,100 (45) 43 2,098 06/03/15 931 (28) 19 922 06/22/15 2,326 (69) 47 2,305 TOTAL $ 229,460 $ 8,675 $ 4,652 $ 242,787 %Collected 99.95% TOTAL OUTSTANDING $ 116 Report Date:7/2/2015 Page 4 Agenda Page 74 HERITAGE GREENS All Funds Community Development District Cash and Investment Report June 30, 2015 General Fund Account Name Bank Name Investment Type Maturity Yield Balance Checking Account-Operating Sun Trust Bank n/a n/a 0.10% $ 149,809 Checking Account-Operating Bank United n/a n/a 0.00% $ 1,000 Subtotal $ 150,809 Money Market Account Bank United Business MMA n/a 0.35% $ 96,686 Operating Account SBA n/a n/a 0.18% $ 627 Total $ 248,122 Page 5 Report Date:7/2/2015 Agenda Page 75 Heritage Greens CDD Bank Reconciliation Bank Account No. 9920 Statement No. 06-15 Statement Date 06/30/15 GIL Balance(S) 149,808.97 Statement Balance 153,97923 Gil Balance 149,808.97 Outstanding Deposits 0.00 Positive Adjustments 0.00 --- -- Subtotal 153,979.23 Subtotal 149,808.97 Outstanding Checks 4,170.26 Negative Adjustments 0.00 Total Differences 0.00 Ending GIL Balance 149,80897 Ending Balance 149,808.97 Difference 0.00 Posting Cleared pia Document Teo, Document Not Description, Amount gID4S1Qj Difference Outstanding Checks 06/29/15 Payment 3107 COLEMAN,YOVANOVICH 146.25 0.00 146.25 06/29/15 Payment 3109 HOLE IN ONE GOLF CARTS 750.00 0.00 750.00 06/29/15 Payment 3111 SEVERN TRENT ENVIRONMENTAL SERVICES 3,274.01 0.00 3,274.01 Total Outstanding Checks 4,170.26 Page 6 Agenda Page 76 ` a $ 8 8 8 8 8 « ° 8 iii ! , 2 - 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