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09/04/2015 Agenda
D � Port of the Islands Community Improvement District Board of Supervisors � J. Anthony Davis, Chairman Calvin T B lstrict Manager Norine Dillon, Vice Chairperson Daniel Cox, District Counsel Dale Lambert, Assistant Secretary Ronald Benson, District Engineer Theodore Bissell, Assistant Secretary Richard Ziko, Assistant Secretary Regular Meeting Agenda Friday, September 4, 2015 — 10:00 a.m. 1. Call to Order and Roll Call 2. Approval of the Minutes of the June 19, 2015 Meeting 3. Public Comment on Agenda Items 4. Public Hearing to Adopt the Budget for Fiscal Year 2016 A. Consideration of Resolution 2015 -04 Adopting the Fiscal Year 2016 Budget B. Consideration of Resolution 2015 -05 Levying Assessments for the Fiscal Year 2016 Budget 5. Public Hearing for Rulemaking A. Public Hearing to Adopting a Rule to Establish a Utility Rate Increase B. Consideration of Resolution 2015 -06 Adopting the Rule 6. Old Business A. Review of Landscape Maintenance Performance i. Palm Tree Trimming Update ii. Entrance Lighting Project Update B. Manatee Mitigation Project 7. New Business A. Updates /Comments on the Severn Trent Services Contract 8. District Manager's Report A. Approval of the July 31, 2015 Financial Statements and Check Register B. Fiscal Year 2016 Meeting Schedule C. Consideration of Engagement Letter with Berger, Toombs, Elam, Gaines & Frank to Perform the Fiscal Year 2015 Audit D. Discussion of Follow -Up Items 9. Field Manager's Report A. Discussion of August /September 2015 Field Manager's Report 10. Attorney's Report A. Update on Hotel Bankruptcy Lawsuit B. Discussion of Quit Claim Deed it. Engineer's Report 12. Supervisors' Requests 13. Public Comment Period 14. Adjournment The next meeting is scheduled for Friday, October 16, 2015 at 10:00 a.1n. District Ofliee: Meeting Location: Severn Trent Services, Inc. Orchid Cove Clubhouse 5911 Country Lakes Drive 25005 Peacock Lane Fort Myers, Florida 33905 Naples, Florida 34114 239 - 245 -7118 http: / /poicid.com/ 239.430-0806 PTTRT.TC NOTTC'F. PTTRT.TC NOTTCF. PIJRLIC NOTICE PORT OF THE ISLANDS COMMUNITY IMPROVEMENT DISTRICT NOTICE OF PUBLIC HEARING TO CONSIDER THE ADOPTION OF THE FISCAL YEAR 2015/2016 BUDGET; AND NOTICE OF PUBLIC HEARING TO CONSIDER THE IMPOSITION OF MAINTENANCE AND OPERATION SPECIAL ASSESSMENTS, ADOPTION OF AN ASSESSMENT ROLL, AND THE LEVY, COLLECTION, AND ENFORCEMENT OF THE SAME; AND NOTICE OF REGULAR BOARD OF SUPERVISORS MEETING. The Board of Supervisors of the Port of the Islands Community Improvement District will hold a Public Hearing and regular meeting on Friday, September 4, 2015 at 10:00 a.m. at the Orchid Cove Clubhouse located at 25005 Peacock Lane; Naples, Florida. The first purpose of the Public Hearing is to receive public comment and testimony on the Fiscal Year 2015/2016 Proposed Budget. The additional purpose of the Public Hearing is to consider an increase in special assessments to property owners within the District, a depiction of which lands is shown below; consider the adoption of an assessment roll; and to provide for the levy, collection and enforcement of the assessments. The Public Hearing is being conducted pursuant to Chapters 190 and 197, Florida Statutes. At the conclusion of the Public Hearing, the Board will, by Resolution, adopt a budget and levy assessments as finally approved by the Board. A regular Board meeting of the District will also be held where the Board may consider any other business which may properly come before it. A copy of the proposed final Budget, preliminary assessment roll, and /or the agenda for the Public Hearing and meeting may be obtained at the Offices of the District Management Company, Severn Trent Services, located at 210 North University Drive; Suite 702; Coral Springs, Florida 33071; during normal business hours. In accordance with Section 189.016, Florida Statutes, the proposed budget will be posted on the District's website http: / /www.poicid.com/ at least two days before the budget Hearing date. The special assessments are annually recurring assessments and are in addition to previously levied debt assessments. The table below presents the proposed schedule of assessments for the Port of the Islands Community Improvement District. Amounts are preliminary and subject to change at the Hearing and in any future year. The amounts are subject to early payment discount as afforded by law. Port of the Islands Community Improvement District Non -Ad Valorem Assessment Roll FY 2015 -2016 Product Maint. ERC Maint/ERC W/S ERC W/S Standby W/S Capital Total per Type Allocation $395.45 Allocation $1,253.44 Product _ $442 $811 Hotel Room 1 00 $395 0 60 $265 $487 $1,148 Condo Unit 1-00 $395 0.80 $354 $649 $1.398 Single Family 100 $395 100 $442 $811 $1.649 The tax collector will collect the assessments for most lots and parcels within the District. Failure to pay the assessments will cause a Tax Certificate to be issued against the property, which may result in a loss of title. All affected property owners have the right to appear at the Public Hearing and the right to file written objections with the District within twenty (20) days of publication of this notice. The Public Hearing and meeting are open to the public and will be conducted in accordance with the provisions of Florida Law for Community Improvement Districts. The Public Hearing and meeting may be continued to a date, time and location to be specified on the record at the Hearing or meeting. There may be occasions when staff or other individuals may participate via speaker telephone. Any person requiring special accommodations at this Hearing and /or meeting because of a disability or physical impairment should contact the District Manager, Mr. Calvin Teague at (239) 245 -7118 at least forty -eight (48) hours prior to the meeting and Hearing. If you are hearing or speech impaired, please contact the Florida Relay Service at (800) 955 -8770 for aid in contacting the District Manager at least two (2) days prior to the date of the Hearing and meeting. Each person who decides to appeal any decision made by the Board with respect to any matter considered at the Public Hearing or meeting is advised that person will need a record of proceedings and accordingly, the person may need to ensure a verbatim record of the proceedings is made, including the testimony and evidence upon which such appeal is to be based. Calvin Teague = District Manager f ■1 VVV 1 No. 231121394 _._ August 11. 18, 2015 .SS Naples Daily News Naples, FL 34110 Affidavit of Publication Naples Daily News -------------------------------------------------- +------------------ - - - - -- PORT OF THE ISLANDS 210 N UNIVERSITY DR #702 CORAL SPRINGS FL 33071 REFERENCE: 010948 59775848 PORT OF THE ISLANDS State of Florida Counties of Collier and Lee Before the undersigned authority, personally appeared Dan Mc.DeiruuLL, says that he serves as Inside Sales Supervisor, of the Naples Daily Ne a daily newspaper published at Naples, in Coll_ County, Florida: distributed in Collier and Lee counties of Florida; that the attached copy of advertising was published in said newspaper on dates listed. Affiant further says that the said Naples Da: News is a newspaper published at Naples, in sa: Collier County, Florida, and that the said newspaper has heretofore been continuously day and has been entered as second class mail matter at the post office in Naples, in said Collier County, Florida, for a period of 1 yeas next preceding the first publication of the 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: 08/06 AD SPACE: 48 LINE FILED ON: 08/06/15 -----------------------------------•--------------- Signature of Af f iant Sworn to and Subscribed before me this day of _ Personally known by me r� 55 NAPLES DAILY NEWS Published Daily Naples, FL 34110 Affidavit of Publication State of Florida Counties of Collier and Lee Before the undersigned they serve as the authority, pej appcarcd Danicl McDermott, who on oath says that sb Inside Sales Manager of the Naples Daily News, a dail newspaper published at Naples, in Collier County, Fl distributed in Collier and Lee counties of Florida; that attached copy of the advertising, being a PUBLIC NOTICE in the matter of PUBLIC NOTICE was published in said newspaper 1 time in the issue on August 7, 2015. Affiant further says that the said Naples Daily News published at Naples, in said Collier County, Florida, as newspaper has heretofore been continuously publishe( County, Florida; distributed in Collier and Lee countie each day and has been entered as second class mail m� office in Naples, in said Collier County, Florida, for a year next preceding the first publication of the attach advertisement; and afnant further says that he has neit promised any person, firm or corporation any discount commission or refund for the purpose of securing this publicatioWin the said newspaape I�G' (Signature of affiant) Sworn to and subscribed before me This 11th day of August, 2015 (Signature of notary public) Naples Daily News Naples, FL 34110 Affidavit of Publication Naples Daily News ---------------------------------------------- - - - - +- --------- - - - - -- PORT OF THE ISLAM 210 N UNIVERSITY 1 CORAL SPRINGS FL REFERENCE: 010948 59754891 State of Florida Counties of Collier Before the undersi� appeared Dan McDermo Inside Sales Supervi a daily newspaper pull County, Florida: dis and Lee counties of copy of advertising newspaper on dates 1. Affiant further sa- News is a newspaper 1 Collier County, Flor . newspaper has hereto day and has been ent, matter at the post o Collier County, Flor next preceding the f attached copy of adv, further says that he promised any person, discount, rebate, coi purpose of securing publication in the s, PUBLISHED ON: 09/19 AD SPACE: 88 LIN' FILED ON: 09/19/ Signature of Affiant Sworn to and Subscri] Personally known by i - ('° Agenda Page # 12 PORT OF THE ISLANDS Community Improvement District Annual Operating Budget Fiscal Year 2016 Version 5 - Modified Tentative Budget (Printed on 8,25/2015 at 9arn) Prepared by: PORT OF THE ISLANDS Agenda Page# 13 Community Improvement District Table of Contents Page # OPERATING BUDGET General Fund Summary of Revenues, Expenditures and Changes in Fund Balances ........................ 1 -2 BudgetNarrative ................................................................ ............................... 3 -5 Exhibit A - Allocation of Fund Balances .................................. ............................... 6 Water and Sewer Fund Summary of Revenues, Expenditures and Changes in Fund Balances ........................ 7 -8 BudgetNarrative ............................................................... ............................... 9 -12 Amortization Schedule ........................................................ ............................... 13 SUPPORTING BUDGET SCHEDULES 2015 -2016 Non -Ad Valorem Assessment Summary ....................... ............................... 14 CIPSchedule ......................................................................... ............................... 15 Agenda Page # 14 Port of the Islands Community Improvement District Operating Budget Fiscal Year 2016 PORT OF THE ISLANDS Community Improvement District Agenda Page # 15 Genera! Fund Summary of Revenues, Expenditures and Changes in Fund Balances Fiscal Year 2016 Modified Tentative Budget ADOPTED ACTUAL PROJECTED TOTAL ANNUAL ACTUAL ACTUAL BUDGET THRU AUG- PROJECTED BUDGET ACCOUNT DESCRIPTION FY 2013 FY 2014 FY 2015 JUL -2016 SEP -2015 FY 2015 FY 2016 REVENUES Interest - Investments $ 3,324 $ 2,262 $ 2,153 $ 1,305 $ 261 $ 1,566 $ 1,673 Net Incr (Decr) In FMV- Invest 1,580 (858) - - 16,667 100,000 100,000 Interest - Tax Collector 32 - - 45 - 45 - Special Assmnts- Tax Collector 402,232 327,741 430,597 324,398 9,711 334.109 334,109 Special Assmnts- COD Collected - 16,010 26,000 8,936 96,490 96,490 96,490 Special Assmnts- Discounts (8,552) (8,739) (17,224) (9,558) - (9,558) (17,224) Other Miscellaneous Revenues 1,575 1,162 - 3,347 - 3,347 - TOTAL REVENUES 400,191 321,568 415,526 319,537 106,461 425,998 415,048 EXPENDITURES Administrative 97,123 100,000 100,000 83,333 16,667 100,000 100,000 P/R -Board of Supervisors 6,800 8,500 7,000 4,300 2,000 6,300 7,000 FICA Taxes 520 497 536 329 153 482 536 ProfServ- Engineering 18,450 16,010 26,000 8,936 4,333 13,269 19,000 ProfServ-Legal Services 28,245 19,705 14,000 10,836 9,164 20,000 20,000 ProfSery -Mgmt Consulting Sery 28,365 29,216 30,092 25,077 5,015 30,092 30,995 ProfServ• Property Appraiser 6,531 6,531 6,459 6,460 - 6,460 5,012 ProfServ- Special Assessment 9,243 9,520 9,806 9,806 102,179 9,806 10,100 Auditing Services 3,500 3,500 3,500 3,500 124,253 3,500 3,500 Communication - Telephone 14 - - Postage and Freight 1,030 724 1,200 264 53 317 600 Rental - Meeting Room 300 300 350 250 50 300 350 Insurance - General Liability 6,103 7,989 8,786 8,447 5 8,452 9,719 Printing and Binding 1,006 807 1,300 372 74 446 600 Legal Advertising 223 1,719 1,000 698 302 1,000 1,000 Miscellaneous Services 543 425 1,380 491 98 589 1,380 Misc- Assessmnt Collection Cost 4,860 4,016 8,612 6,297 385 6,682 6,682 Misc -Web Hosting 969 969 1,000 898 142 1,040 1,000 Office Supplies 186 132 500 28 300 328 350 Annual District Filing Fee 175 175 175 175 175 175 Total Administrative 119,063 108,736 121,696 87,164 22,074 109,238 117,999 Field Contracts-Mgmt Services 97,123 100,000 100,000 83,333 16,667 100,000 100,000 Contracts - Landscape 85,727 82,830 82,830 69,025 13,805 82,830 82,830 Electricity - Streetlighting 18,154 15,176 19,000 12219 2,444 14,663 18,000 Utility - Irrigation 13,060 15,956 17,000 12,660 2,536 15,216 17,000 R &M- Renewal and Replacement 12,714 33,564 70,000 4,189 65,811 70,000 70,000 R &M -Roads & Alleyways 8,295 4,000 19,575 - 19,575 8,220 R &M- Signage 1,525 1,000 84 916 1,000 1,000 Total Field 226,778 257,346 293,830 201,105 102,179 303,284 297,050 TOTAL EXPENDITURES 345,841 366,081 415,526 288,269 124,253 412,522 415,048 Annual Operating Budget Fiscal Year 2016 Agenda Page # 16 PORT OF THE ISLANDS Community Improvement District General Fund Summary of Revenues, Expenditures and Changes in Fund Balances Fiscal Year 2016 Modified Tentative Budget ADOPTED ACTUAL PROJECTED TOTAL ANNUAL ACTUAL ACTUAL BUDGET THRU AUG- PROJECTED BUDGET ACCOUNT DESCRIPTION FY 2013 FY 2014 FY 2015 JUL -2016 SEP -2016 FY 2016 FY 2016 Excess (deficiency) of revenues Over(under)expenditures 54,350 (44,513) - 31,268 (17,792) 13,476 OTHER FINANCING SOURCES (USES) Operating Transfers -Out (368,000) Contribution to (Use of) Fund Balance TOTAL OTHER SOURCES USES 368,000 Net change in fund balance 54,350 (412,513) - 31,268 (17,792) 13,476 - FUND BALANCE, BEGINNING 1,206,355 1,260,705 848,192 848,192 848.192 861,668 FUND BALANCE, ENDING $ 1,260,706 $ 848,192 $ 848,192 $879,460 $ (17,792) $ 861,666 $861,668 Annual Operating Budget Fiscal Year 2016 Agenda Page # 17 PORT OF THE ISLANDS Communitv Improvement District General Fund Budget Narrative Fiscal Year 2016 REVENUES Interest-investments The District earns interest on the monthly average collected balance for their operating accounts. Special Assessments -Tax Collector The District will levy a Non -Ad Valorem assessment on all the assessable property within the District in order to pay for the operating expenditures during the Fiscal Year. Special Assessments -CDD Collected The District will invoice and collect Non -Ad Valorem assessments, on certain properties within the District, directly in order to pay for the operating expenditures during the Fiscal Year. Special Assessments - Discounts Per Section 197.162, Florida Statutes, discounts are allowed for early payment of assessments. The budgeted amount for the fiscal year is calculated at 4% of the anticipated Non -Ad Valorem assessments. EXPENDITURES Administrative P/R -Board of Supervisors Chapter 190 of the Florida Statutes allows for members of the Board of Supervisors to be compensated $200 per meeting at which they are in attendance. The amount for the Fiscal Year is based on 5 Board members paid for attending 14 meetings. The fees will be split evenly with the Water & Sewer Fund. FICA Taxes Payroll taxes for supervisor salaries are calculated as 7.65% of payroll. Professional Services- Engineering The District's engineer provides general engineering services to the District, i.e. attendance and preparation for monthly board meetings when requested, review of invoices, and other specifically requested assignments. The budgeted amount for the fiscal year is based on prior year spending and anticipated costs. The cost will be split evenly with the Water & Sewer Fund. Professional Services -Legal Services The District's Attorney provides general legal services to the District, i.e., attendance and preparation for monthly Board meetings, review of contracts, review of agreements and resolutions, and other research as directed by the Board of Supervisors and the District Manager. The fees will be split evenly with the Water & Sewer Fund based on the percent budgeted for each fund. Professional Services- Management Consulting Services The District receives Management, Accounting and Administrative services as part of a Management Agreement with Sevem Trent Environmental Services, Inc. Professional Services - Property Appraiser The Property Appraiser provides the District with a listing of the legal description of each property parcel within the District boundaries, and the names and addresses of the owners of such property. The District reimburses the Property Appraiser for necessary administrative costs incurred to provide this service. Per the Florida Statutes, administrative costs shall include, but not be limited to, those costs associated with personnel, forms, supplies, data processing, computer equipment, postage, and programming. The budget for collection costs was based on 1.5% of the anticipated assessment collections. Annual Operating Budget Fiscal Year 2016 z Agenda Page # 18 PORT OF THE ISLANDS Community Improvement District General Fund Budget Narrative Fiscal Year 2016 EXPENDITURES Administrative (continued) Professional Services - Special Assessment The District has contracted with Severn Trent Management Services, Inc. to levy annual assessments, update the District's tax roll, prepare estoppel letters and handle any customer service questions regarding assessments. Auditing Services The District is required to conduct an annual audit of its financial records by an Independent Certified Public Accounting Firm. Costs will be split evenly with the Water & Sewer Fund. Postage and Freight This represents costs associated with actual postage and/or freight used for District mailings including agenda packages, vendor checks and other correspondence. The fees will be split evenly with the Water & Sewer Fund. Rentals- Meeting Room The District is charged $50 per occurrence for the use of the meeting room at which the District's meetings are held. The district anticipates holding 14 meetings. This fee will be split evenly with the Water & Sewer Fund. Insurance - General Liability The District currently has its Insurance Policy with the Florida Municipal Insurance Trust. This includes general liability, storage tank and property insurance. The FY 2016 budget includes an estimated 15% increase of the actual FY 2015 premium. Printing and Binding This represents costs associated with copies used in the preparation of agenda packages, required mailings, and other special projects. The budgeted amount for the fiscal year is based on prior year spending. The fees will be split with the Water & Sewer Fund based on the percent budgeted for each fund. Legal Advertising The District is required to advertise various notices for monthly Board meetings and other public hearings in a newspaper of general circulation. The board will advertise for their meetings annually. The fees will be split with the Water & Sewer Fund based on the percent budgeted for each fund. Miscellaneous Services This includes monthly bank charges and any other miscellaneous expenses that may be incurred during the year. Miscellaneous- Assessment Collection Costs The District reimburses the Collier County Tax Collector for her or his necessary administrative costs. Per the Florida Statutes, administrative costs shall include, but not be limited to, those costs associated with personnel, forms, supplies, data processing, computer equipment, postage, and programming. The District also compensates the Tax Collector for the actual cost of collection or 2% on the amount of special assessments collected and remitted, whichever is greater. The FY2016 budget for collection costs was based on a maximum of 2% of the anticipated assessment collections. Miscellaneous -Web Hosting The District expects to incur costs associated with Web Hosting. Office Supplies Supplies used in the preparation and binding of agenda packages, required mailings, and other special projects. Annual Operating Budget Fiscal Year 2016 a Agenda Page # 19 PORT OF THE ISLANDS Community Improvement District General Fund Budget Narrative Fiscal Year 2016 EXPENDITURES Administrative (continued) Annual District Filing Fee The District is required to pay an annual fee of $175 to the Department of Economic Opportunity Division of Community Development. Field Contracts- Management Services The District has contracted with Severn Trent Environmental Services to provide operating, maintenance and field management services. This contract includes a predetermined amount of R &M costs. Costs above the specified amount are recorded as 'R &M- Renewal and Replacement'. Any unused R &M costs are returned to the district. Contracts - Landscape Soto's Lawn currently provides monthly landscape services to the district for a monthly fee of $6,902 ($82,830 /year). Electricity - Streetl fighting The District currently has 3 electric accounts with Lee County Cooperative for streetlights located on District Roads. Expenses are based on prior year's electric bills. The district receives a reimbursement for a portion of the decorative street lighting from Orchid Cove. Account No. Service Address 0051120000 0 Eveningstar Cay 4941120000 Newport Drive 5741120000 262 Stella Maris Utility- Irrigation The District is currently being billed by the Water /Sewer Fund of Port of the Islands CID for irrigation water for the common areas that the District is required to maintain. R &M- Renewal and Replacement Various costs incurred as needed including but not limited to the entrance, monuments, lighting and lake management: R &M -Roads & Alleyways Expenses incurred while maintaining District roadways. R &M- Signage This category includes costs for maintaining or replacing signage throughout the District. Annual Operating Budget Fiscal Year 2016 F PORT OF THE ISLANDS Agenda Page# 20 Community Improvement District Genera! Fund Exhibit "A" Allocation of Fund Balances AVAILABLE FUNDS Amount Beginning Fund Balance - Fiscal Year 2016 $ 861,668 Net Change in Fund Balance - Fiscal Year 2016 Reserves - Fiscal Year 2016 Additions Total Funds Available (Estimated) - 9/30/2016 861,668 ALLOCATION OF AVAILABLE FUNDS Assigned Fund Balance Operating Reserve - First Quarter Operating Capital 103,762 1�1 Subtotal 103,762 Total Allocation of Available Funds 103,762 Total Unassigned (undesignated) Cash $ 757,906 Notes (1) Represents approximately 3 months of operating expenditures Annual Operating and Debt Service Budget Fiscal Year 2016 6 Agenda Page # 21 PORT OF THE ISLANDS Community Improvement District Water And Sewer Fund Summary of Revenues, Expenses and Changes in Net Assets Fiscal Year 2016 Modified Tentative Budget ADOPTED ACTUAL PROJECTED TOTAL ANNUAL ACTUAL ACTUAL BUDGET THRU AUG- PROJECTED BUDGET ACCOUNT DESCRIPTION FY 2013 FY 2014 FY 2015 JUL -2015 SEP -2015 FY 2016 FY 2016 OPERATING REVENUES Interest - Investments $ 337 $ 337 $ 285 $ 118 $ 24 $ 142 $ 287 Water Revenue 41,561 45,207 53,700 41,762 8,352 50,114 59,070 Sewer Revenue 64,573 68,913 81,200 61,342 12,268 73,610 89,320 Irrigation Fees 91,707 95,066 110,900 91,546 18,309 109,855 121,990 Meter Fees - 2,500 - - - - 31,122 Net Incr (Decr) In FMV- Invest 2,942 (1,598) - 17,096 - - - Special Assmnts- Tax Collector 1,048,562 854,375 1,139,500 816,384 24,440 840,824 933,964 Special Assmnts- CDD Collected 3,500 3,500 3,500 3,500 298,676 298,676 331,761 Special Assmnts- Discounts (22,294) (22,782) (45,580) (24,053) - (24,053) (50,629) Other Miscellaneous Revenues 6,895 11,259 - 7,060 - 7,060 - TOTAL OPERATING REVENUES 1,234,283 1,053,277 1,340 005 994,159 362,070 1,356,229 1,485,763 OPERATING EXPENSES Personnel and Administration P/R -Board of Supervisors 6,800 6,500 7,000 4,300 2,000 6,300 7,000 FICA Taxes 520 497 536 329 153 482 536 ProfServ- Engineering 18,450 16,010 26,000 8,936 4,333 13,269 19,000 ProfServ-Legal Services 28,245 19,704 14,000 10,836 9,164 20,000 20,000 ProfServ-Mgmt Consulting Sery 28,482 29,336 30,216 25,180 5,036 30,216 31,122 ProfServ- Property Appraiser 17,025 17,025 17,093 17,096 8,751 17,096 14,009 ProfServ- Special Assessment 7,885 8,122 8,366 8,366 8,366 8,617 Auditing Services 3,500 3,500 3,500 3,500 3,500 3,500 Communication - Telephone 14 - - - - - Postage and Freight 786 883 1,200 644 94 738 700 Rental - Meeting Room 300 300 350 250 50 300 350 Insurance - General Liability 7,577 7,989 8,786 8,447 5 8,452 9,719 Printing and Binding 754 807 1,300 372 74 445 600 Legal Advertising 162 1,719 1,000 493 507 1.000 1,000 Miscellaneous Services 2,467 1,463 2,600 1,716 343 2,059 2,600 Misc- Assessmnt Collection Cost 12,670 10,470 22,790 15.847 969 16,816 18,679 Office Supplies 214 132 500 28 300 328 350 Depreciation Expense 491,203 494,510 - - - - Total Personnel and Administratiot 627,054 618,967 145,287 106,340 23,029 129,369 137,783 Water -Sewer Comb Services Contracts -Mgmt Services 302,932 309,533 309,533 257,944 51,589 309,533 309,533 Contracts -Other Services 1,750 1,750 - - - Contracts- Generator Maint 1,750 2,301 - 2,301 1,750 Communication - Teleph - Field 4,595 4,336 4,512 3,615 566 4,181 4,270 Utility - General 80,034 82,514 87,000 70,214 14,168 84,382 86,000 R &M- Irrigation 9,845 33,162 35,000 11,450 8,751 20,201 22,570 Annual Operating Budget Fiscal Year 2016 7 Agenda Page # 22 PORT OF THE ISLANDS Community Improvement District Water And Sewer Fund Summary of Revenues, Expenses and Changes in Net Assets Fiscal Year 2016 Modified Tentative Budget ADOPTED ACTUAL PROJECTED TOTAL ANNUAL ACTUAL ACTUAL BUDGET THRU AUG- PROJECTED BUDGET ACCOUNT DESCRIPTION FY 2013 FY 2014 FY 2016 JUL -2015 SEP -2015 FY 2015 FY 2016 R &M -Lift Station 1,777 2,400 4,177 6,000 R &M- Potable Water Lines - - - 4,331 - 4,331 6,000 R &M -Wafer Plant 47,699 56,446 20,000 16,387 - 16,387 10,000 R &M -Waste Water Plant 26,338 32,050 15,000 5,259 9,000 14,259 16,000 R &M -Sewer Lines - - Operating income (loss) 3,600 1,800 5,400 6,000 R &M- Backflow Inspection - - 1,518 2,400 3,918 4,000 Misc -Bad Debt 1,267 99 - - - - - Misc- Licenses & Permits 4,375 7,375 7,375 25 1,000 1,025 7,375 Cap Outlay -Waste Water Plant - - 50,796 102,040 102,040 60,796 Total Water -Sewer Comb Services 478,835 527,265 530,966 480,461 91,674 572,135 640,294 Debt Service Principal Debt Retirement - - 532,827 - - - 551,529 Interest Expense 150,783 133,073 122,533 71,478 51,055 122,533 103,831 Total Debt Service 150,783 133,073 655,360 71,478 51,055 122,533 655,360 TOTAL OPERATING EXPENSES 1,256,672 1,279,305 1,331,563 658,279 165,758 824,037 1,3331437 Operating income (loss) (22,389) (226,028) 8,442 335,880 196,312 532,192 152,327 OTHER FINANCING SOURCES (USES) Interfund Transfer - In 368,000 Comp /Loss -Gen'I Capt'I Assets (17,688) Contribution to (Use of) Fund Balance - TOTAL OTHER SOURCES (USES) 350,312 Change in net assets TOTAL NET ASSETS, BEGINNING TOTAL NET ASSETS, ENDING (22,389) 124,284 8,442 335,880 196,312 532,192 152,327 7,548,546 7,494,536 7,618,820 7,618,820 - 7,618,820 8,151,012 $7,494,536 $7,618,820 $7,627,262 $7,954,700 $ 196,312 $8,151,012 $8,303,338 Annual Operating Budget Fiscal Year 2016 8 Agenda Page # 23 PORT OF THE ISLANDS Community Improvement District Water and Sewer Fund Budget Narrative Fiscal Year 2016 REVENUES Interest - Investments The District earns interest income on their operational accounts. Water Revenue Budget is based on prior year's water consumption and anticipated use. Sewer Revenue Budget is based on prior year's water consumption and anticipated use. Irrigation Fees Budget is based on prior year's water consumption and anticipated use. Special Assessments -Tax Collector The District will levy a Non -Ad Valorem assessment on all the assessable property within the District in order to pay for the debt service expenditures during the Fiscal Year. Special Assessments -CDD Collected The District will invoice and collect Non -Ad Valorem assessments, on certain properties within the District, directly in order to pay for the operating expenditures during the Fiscal Year. Special Assessments - Discounts Per Section 197.162, Florida Statutes, discounts are allowed for early payment of assessments. The budgeted amount for the fiscal year is calculated at 4% of the anticipated Non -Ad Valorem assessments. EXPENDITURES Administrative P1R Board of Supervisor Salaries Chapter 190 of the Florida Statutes allows for a member of the Board of Supervisors to be compensated for a meeting attendance and to receive $200 per meeting plus payroll taxes. The amount for the Fiscal Year is based on 5 Board members paid for attending 14 meetings. The fees will be split evenly with the General Fund. FICA Taxes Payroll taxes for supervisor salaries are calculated as 7.65% of payroll. Professional Services - Engineering The District's engineer provides general engineering services to the District, i.e. attendance and preparation for monthly board meetings when requested, review of invoices, and other specifically requested assignments. The fees will be split evenly with the General Fund. Professional Services -Legal Services The District's Attorney provides general legal services to the District, i.e., attendance and preparation for monthly Board meetings, review of contracts, review of agreements and resolutions, and other research assigned as directed by the Board of Supervisors and the District Manager. The fees will be split evenly with the General Fund. Professional Services- Management Consulting Services The District receives Management, Accounting and Administrative services as part of a Management Agreement with Severn Trent Management Services, Inc. Annual Operating Budget Fiscal Year 2016 o Agenda Page # 24 PORT OF THE ISLANDS Community Improvement District Water and Sewer Fund Budget Narrative Fiscal Year 2016 EXPENDITURES Administrative (continued) Professional Services - Property Appraiser The Property Appraiser provides the District with a listing of the legal description of each property parcel within the District boundaries, and the names and addresses of the owners of such property. The District reimburses the Property Appraiser for necessary administrative costs incurred to provide this service. Per the Florida Statutes, administrative costs shall include, but not be limited to, those costs associated with personnel, forms, supplies, data processing, computer equipment, postage, and programming, The FY2016 budget for collection costs was based on 1.5% of the anticipated assessment collections. Professional Services - Special Assessment The District has contracted with Severn Trent Management Services, Inc. to levy annual assessments, update the District's tax roll, prepare estoppel letters and handle any customer service questions regarding assessments. Auditing Services The District is required to conduct an annual audit of its financial records by an Independent Certified Public Accounting Firm. The fees will be split evenly with the General Fund. Postage and Freight This represents actual postage and/or freight used for District mailings including agenda packages, vendor checks and other correspondence. The fees will be split with the General Fund evenly. Water and sewer billing costs (i.e. international mailing) will be recorded in the water and sewer fund only. Rentals- Meeting Room The District is charged $50 per occurrence for the use of the meeting room at which the district's meetings are held. The district anticipates holding 14 meetings during the year. This cost will be shared evenly with the General Fund. Insurance - General Liability The District currently has its Insurance Policy with the Florida Municipal Insurance Trust. The FY 2016 budget includes an estimated 15% increase of the actual FY 2015 premium. Printing and Binding Copies used in the preparation of agenda packages, required mailings, and other special projects. The budgeted amount for the fiscal year is based on prior year spending and anticipated costs. The fees will be split with the General Fund based on the percent budgeted for each fund. Legal Advertising The District is required to advertise various notices for monthly Board meetings and other public hearings in a newspaper of general circulation. The board has chosen to advertise for their meetings annually. The fees will be split with the General Fund based on the percent budgeted for each fund. Miscellaneous Services This includes bank charges and any miscellaneous expenses that may be incurred during the year. Miscellaneous- Assessment Collection Cost The District reimburses the Tax Collector for her or his necessary administrative costs. Per the Florida Statutes, administrative costs shall include, but not be limited to, those costs associated with personnel, forms, supplies, data processing, computer equipment, postage, and programming. The District also compensates the Tax Collector for the actual cost of collection or 2% on the amount of special assessments collected and remitted, whichever is greater. The FY2016 budget for collection costs was based on a maximum of 2% of the anticipated assessment collections. Office Supplies Supplies used in the preparation and binding of agenda packages, required mailings, and other special projects. The fees will be split with the General Fund based on the percent budgeted for each fund. Annual Operating Budget Fiscal Year 2016 Agenda Page # 25 PORT OF THE ISLANDS Community Improvement District Water and Sewer Fund Budget Narrative Fiscal Year 2016 EXPENDITURES Water -Sewer Comb Services Contracts- Management Services The District has contracted with Severn Trent Environmental Services to provide operating, maintenance and field management services. This contract includes a predetermined amount of R &M costs. Costs above the specified amount are recorded as 'R &M- Renewal and Replacement'. Any unused R &M costs are returned to the district. Contracts - Generator Maintenance Preventative generator maintenance services will be provided by Superior Power. Communication - Telephone -Field Century Link and Sprint provide communication services to the District. The following accounts are included in this line item: Vendor Description Annual Amount Century Link Plant Land Line (23942 -9219) $2,700 Century Link Plant Fax Line (239 -642 -9392) 600 Simplex Grinnell Alarm Monitoring 850 Sprint Automated svc to notify Bob of power failures 120 Total $4,270 Utility - General The District currently has 10 electric accounts with Lee County Cooperative for irrigation, lift stations, water and waste water plant. The estimated cost is based on prior year's average monthly electric bills and anticipated use. Account No. Service Address Svc. Type 9741120000 25000 E. Tamiami Irrigation 1941120000 0 Port of the Islands Irrigation 3841120000 119 Newport Drive Irrigation 7841120000 Union Road Irrigation 0941120000 245 Stella Maris Drive Lift Station 1841120000 0 Newport Drive Lift Station 7624900000 160 Cays Drive Lift Station 6941120000 0 Cays Drive Lift Station 3083520000 0 Newport Drive Lift Station 3941120000 86112700 P Islands Waste Water R &M- Irrigation Repair and maintenance costs associated with the main pumps and other irrigation equipment at the plant R &M -Lift Station Repair and maintenance costs associated with the lift stations. R &M- Potable Water Lines Repair and maintenance costs associated with the water lines throughout the district. R &M -Water Plant Repair and maintenance costs associated with the water plant. R &M -Waste Water Plant Repair and maintenance costs associated with the waste water plant. Annual Operating Budget Fiscal Year 2016 11 Agenda Page # 26 PORT OF THE ISLANDS Community Improvement District Water and Sewer Fund Budget Narrative Fiscal Year 2016 EXPENDITURES Field (continued) R&M-Sewer Lines Repair and maintenance costs associated with the sewer lines throughout the district. R &M- Backflow Inspection Costs for periodic backilow inspections and repairs. Miscellaneous- Licenses & Permits Costs incurred for various licenses and permits pertaining to the water and waste water plants including an annual drinking water license and waste water regulatory fee. Capital Outlay -Waste Water Plant Funds spent on capital improvement projects for the water and waste water plants. . W -19 $10,000 VIDEO SURVEILLANCE AND MONITORING . Ww -23 $30,796 SCADA AND CONTROL PANEL . Ww-24 $20,000 MBR MEMBRANES Debt Service Principal Debt Retirement Principal payment due on Series 2010 bond. Interest Expense Interest payment due on Series 2010 bond. Annual Operating Budget Fiscal Year 2016 12 Agenda Page # 27 PORT OF THE ISLANDS Community Improvement District 5/1/2017 Debt Amortization 3.510% $42,236.12 Series 2010 Bond $655,359.62 Period Coupon Debt Annual Debt Ending Principal Rate Interest Service Service 111112015 $51,915.45 $51,915.45 511/2016 $551,528.72 3.510% $51,915.45 $603,444.17 $655,359.62 111112016 $42,236.12 $42,236,12 5/1/2017 $570,887.38 3.510% $42,236.12 $613,123.50 $655,359.62 11/112017 $32,217.04 $32,217.04 5!1/2018 $590,925.52 3.510% $32,217.04 $623,142.56 $655,359.60 11/112018 $21,846.30 $21,846.30 5/112019 $611,667.01 3.510% $21,846.30 $633,513.31 $655,359.61 11/1/2019 $11,111.55 $11,111.55 5/1/2020 $633,136.52 3.510% $11,111.55 $644,248.07 $655,359.62 Total $3,490,971.66 $441,186.02 $3,932,157.68 $3,932,157.68 Annual Operating Budget Fiscal Year 2016 13 Agenda Page # 28 Port of the Islands Community Improvement District Supporting Budget Schedules Fiscal Year 2016 Agenda Page 4 29 PORT OF THE ISLANDS Community Improvement District Port of the Islands Community Improvement District Non -Ad Valorem Assessment Roll FY 2015 -2016 Product Type Maint. ERC Allocation MainUERC $ 395.45 W/S ERC Allocation W/S Standby W!S Ca it $1,253.44 $442 $811 Total per Product Hotel Room 1.00 $395 0.60 $265 $487 $1,148 Condo Unit 1.00 $395 0.80 $354 $649 $1,398 Single Family 1.00 $395 1.00 $442 $811 $1,649 Comparison FY 2015 to FY 2016 Product Type Total FY 2016 Total FY 2015 Increase (Decrease) % Change Hotel Room $1,148 $1,073 $75 7% Condo Unit $1,398 $1,298 $100 8% Single Family $1,649 $1,524 $125 8% Annual Operating Budget Fiscal Year 2016 14 PORT OF THE ISLANDS Community Improvement District Capital Improvement Program - Status Report Updated thru 7/31/15 Agenda Page # 30 AM Funds PROJECT SCADA and control panel for lift stations FY 2015 PAID IN FY PAID $ 30,796 $ 30,796 $ - $ - PROJECT NO. PROJECT NAME OR DESCRIPTION ESTIMATE r'r 2D15 ni INCEPTION TO FY 2016 FY 2017 FY 2018 FY 2019 STATUS WW -25 Misc. Equipment Re lacement $ - S - DATE r'r $ - $ - $ - $ - W -10 Video surveillance and monitoring - $ - $ - $ - - $ 10,000 $ - $ - $ - ST project W -22 Fire hydrant repair and replacement $ - $ - $ 3,090 $ - $ - 3 - - $ - ST project Total Water Program $ $ $ 31090 $ 10,000 $ ` - $ - $ WASTEWATER PROGRAM INW -23 SCADA and control panel for lift stations $ 30,796 S - $ 77,137 $ 30,796 $ 30,796 $ - $ - ST combined w/WW -26 WW -24 MBRMembranes $ $ - $ - $ 20,000 $ - $ - $ - ST WW -25 Misc. Equipment Re lacement $ - S - $ - $ - $ - $ - $ - W W -26 Replace lift station control panel $ 102.040 $ 102,040 $ 102,040 $ - $ - $ - $ - Total Wastewater Program 132 836 $ 102,040 $ 179,177 $ 50,796 $ 30,796 $ $ Total Water /Sewer Fund $ 132,8361 $ 102,0401 $ 182,266 1 $ 60,7961 S 30,796 $ $ NOTE r'1: The amounts shown in the 'FY 2015 ESTIMATE' columns reflect the most recent approximation of what the District expects to spend on each project between October 1, 2014 and September 30, 2015. NO tF rx1. the amounts shown in the' PAID IN FY 2015' rolumn reflects project expenses incurred between October 1, 2014 and September 30, 2015. The total of these columns will tie to the amounts reported as 'Year to Date Actual - Capital Outlay' In the corresponding monthly financial statements. NOTE r'1: The'PAID INCEPTION TO DATE' columns refect any payments made between FY 2006 and present. Annual Operating Budget Fiscal Year 2016 cl FL 3 q- I I V - ('7 I CJ FL A jPjj&4, , FL 331 0 c e�- c em�,� , * Jcu Ltiv llc_ OrL pzmz, tc-,cz& /Y-'?- Alyl-, LIP 04, il-e- JW-- A- i-e-, Port of the Islands Community Improvement District 5911 Country Lakes Drive Fort Myers, Florida 33905 1111111111+1 16+ 111111111 Jill 111111111 MARJORY Z PITCHER REV TRUST 250$4 PEACOCK LN APT 201 26 NAPLES FL 34114 -9710 Phone: (239) 245 -7118 Fax: (239) 245 -7120 August 10, 2015 THIS IS NOT A BILL - DO NOT PAY By US Mail, First Class Delivery --- -fort of the Islands Conununity Lnprovement District - - Notice of Hearing on Assessments to Property Dear Property Owner: This letter is to provide information about the Port of the Islands Community Improvement District ( "District "), its services and upcoming events. As you may know, the District is a local unit of special - purpose government located in Collier County, Florida. The District provides certain types of infrastructure for the lands within the District, including your property. You are receiving this notice because Collier County records indicate that you are a property owner within the District. The property you own, that is the subject of this notice, is identified by Strap # 64702102064 Please note that the District's Fiscal Year 2016 Budget, if approved as proposed, will result in the operations and maintenance assessment on your property increasing by no more than $125.00 per equivalent residential unit. For more information on your individual assessment amount, please refer to the other side of this page. It is very important that you understand that this is NOT a new assessment. This assessment has been placed on your property in previous years and you have paid this assessment as part of your Collier County Property Tax bill. Upcomine Public Hearings The District will hold a public hearing Friday, September 4, 2015 at 10:00 a.m. at the Orchid Cove Clubhouse, located at 25005 Peacock Lane; Naples, Florida 34114. The purpose of the public hearing will be to consider the adoption of the District's budget. The District already imposes special assessments on your property, the purpose of which are to fund the District's general administrative and maintenance budget and to provide the funds necessary to pay debt service on outstanding bonds and the fixed costs of operation of the District's utilities as reflected in the District's Water /Sewer budget. The District operates and maintains District -wide infrastructure improvements, including, but not limited to storm water management,.landscaping, irrigation, water, sewer, irrigation, fire .protection and recreational amenities. A geographic depiction of- the lands served by the 'District is enclosed. Port of the Islands Improvement District Page 2 August 10, 2015 The District's fixed costs that are being offset by this assessment include certain administrative costs, certain operating costs and system depreciation costs. The assessment is proposed to increase by not more than $125.00 per equivalent residential unit over the current assessment. The District's governing body is forced to increase the assessments at this time due to delinquencies in payment by two properties representing over 20% of the assessments levied. Steps are being taken to attempt to rectify this situation. The unit of measurement for this assessment is the Equivalent Residential Unit (ERU). Our records indicate that you will be assessed for , 8 0 ERU(s) for the property you own identified above and the proposed assessment, will not exceed $ 1, 3 9 8 .2 0 , which compares to the current assessment in the amount of $1,298.20 Information concerning the assessments and copies of the District's proposed budget are on file and available during normal business hours at the District Manager's Office, located at Severn Trent Services, 5911 Country Lakes Drive, Fort Myers, FL 33905or by contacting the District at (239) 245 -7118. All affected property owners have the right to appear at the public hearing and the right to file written objections with the District within twenty (20) days of this notice. All written comments must be submitted to the attention of the District Manager at its address above. Please be advised that failure to pay the annual operation and maintenance assessments will cause a tax certificate to be issued against the property that may result in a loss of title. If anyone chooses to appeal any decision of the Board with respect to any matter considered at the hearing, such person will need a record of the proceedings and should accordingly ensure that a verbatim record of the proceedings is made, which includes the testimony and evidence upon which such appeal is based. This public hearing may be continued to a date and time certain that will be announced at the hearing. In accordance with the provisions of the Americans with Disabilities Act, any person requiring special accommodations at this hearing because of a disability or physical impairment should contact the District Manager at least five (5) days prior to the date of the hearing. I hope this information is helpful. If you have any questions, please do not hesitate to contact my office. We look forward to your continued interest in the District. Sincerely, Calvin Teague District Manager �: ti RESOLUTION 2015 -04 A RESOLUTION OF THE PORT OF THE ISLANDS COMMUNITY IMPROVEMENT DISTRICT RELATING TO THE ANNUAL APPROPRIATIONS OF THE DISTRICT AND ADOPTING THE BUDGET FOR THE FISCAL YEAR BEGINNING OCTOBER 1, 2015, AND ENDING SEPTEMBER 30, 2016; AND REFERENCING THE MAINTENANCE AND BENEFIT SPECIAL ASSESSMENTS TO BE LEVIED BY THE DISTRICT FOR SAID FISCAL YEAR WHEREAS, the District Manager has, prior to the fifteenth (15th) day in June 2015, submitted to the Board of Supervisors (the "Board ") a Proposed Budget for the next ensuing budget year along with an explanatory and complete financial plan for each fund of the District, pursuant to the provisions of Section 190.008(2)(a), Florida Statutes; and WHEREAS, at least sixty (60) days prior to the adoption of the Proposed Annual Budget and any proposed long -term financial plan or program of the District for future operations (the "Proposed Budget") the District did file a copy of the Proposed Budget with the general purpose local governing authorities having jurisdiction over the area included in the District pursuant to the provisions of Section 190.008(2)(b), Florida Statutes; and WHEREAS, on May 22, 2015, the Board set September 4, 2015, as the date for a Public Hearing thereon and caused notice of such Public Hearing to be given by publication pursuant to Section 190.008(2)(a) Florida Statutes; and WHEREAS, Section 190.008(2)(a), Florida Statutes requires that, prior to October 1 of each year, the District Board by passage of the Annual Appropriation Resolution shall adopt a Budget for the ensuing Fiscal Year and appropriate such sums of money as the Board deems necessary, based on the advice and report of its consulting engineer, to defray all expenditures of the District during the ensuing Fiscal Year; and WHEREAS, the District Manager has prepared a Proposed Budget on a cash flow budget basis, whereby the Budget shall project the cash receipts and disbursements anticipated during a given time period, including reserves for contingencies for emergency or other unanticipated expenditures during the Fiscal Year; and WHEREAS, Section 190.021, Florida Statutes provides the Annual Appropriation Resolution shall also fix the maintenance special assessments and benefit special assessments upon each piece of property within the boundaries of the District benefited, specifically and peculiarly, by the maintenance and/or capital improvement programs of the District, such levy representing the amount of District assessments necessary to provide for payment during the ensuing budget year of all properly authorized expenditures to be incurred by the District, including principal and interest of special revenue, capital improvement and /or benefit assessment bonds, in order for the District to exercise its various general and special powers to implement its single and specialized infrastructure provision purpose; and WHEREAS, the Board of Supervisors of the Port of the Islands Community Improvement District finds and determines the non -ad valorem special assessments it imposes and levies by this Resolution for maintenance on the parcels of property involved will constitute a mechanism by which the property owners lawfully and validly will reimburse the District for those certain special and peculiar benefits the District has determined are received by, and flow to, the parcels of property from the systems, facilities and services being provided, and the special and peculiar benefits are apportioned in a manner which is fair and reasonable in accordance with applicable assessment methodology and related case law; and WHEREAS, the Chair of the Board of Supervisors may designate the District Manager or other person to certify the Non -Ad Valorem Assessment Roll to the Tax Collector in and for Collier County political subdivision on compatible electronic medium tied to the property identification number no later than 15 September 2015 so that the Tax Collector may merge that roll with others into the collection roll from which the November tax notice is to be printed and mailed; and WHEREAS, the proceeds from the collections of these imposed and levied non -ad valorem assessments shall be paid to the Port of the Islands Community Improvement District; and WHEREAS, the Tax Collector, under the direct supervision of the Florida Department of Revenue performs the state work in preparing, mailing out, collecting and enforcing against delinquency the non -ad valorem assessments of the District using the Uniform Collection Methodology for non -ad valorem assessments; and WHEREAS, if the Property Appraiser and the Tax Collector have adopted a different technological procedure for certifying and merging the rolls, that procedure must be worked out and negotiated with Board approval through the auspices of the District Manager before there are any deviations from the provisions of Section 197.3632, Florida Statutes, and Rule 12D -18, Florida Administrative Code. NOW, THEREFORE, BE IT RESOLVED BY THE BOARD OF SUPERVISORS OF THE PORT OF THE ISLANDS COMMUNITY IMPROVEMENT DISTRICT; Section 1. The provisions of the whereas clauses are true and correct and are incorporated herein as dispositive. Section 2. Budget a. The Board of Supervisors has reviewed the District Manager's Proposed Budget, a copy of which is on file with the Office of the District Treasurer and the Office of the Records Administration Department, and is hereby attached to this Resolution, and hereby approves certain amendments thereto, as shown in Section 3 below. b. The District Manager's Proposed Budget, as amended by the Board, is adopted hereby in accordance with the provisions of Section 190.008(2)(a), Florida Statutes and incorporated herein by reference; provided, however, that the comparative figures 2 contained in the Adopted Budget may be revised subsequently as deemed necessary by the District Manager to reflect actual revenues and expenditures for Fiscal Year 2015 and /or revised projections for Fiscal Year 2016. C. The Adopted Budget, as amended, shall be maintained in the Office of the District Treasurer and the Records Administration Department and identified as "The Budget for the Port of the Islands Community Improvement District for the Fiscal Year Ending September 30, 2016, as Adopted by the Board of Supervisors on September 4, 2015." Section 3. Appropriations That there be, and hereby is appropriated out of the revenues of the Port of the Islands Community Improvement District, for the Fiscal Year beginning October 1, 2015, and ending September 30, 2016 the sum of One Million Seven Hundred Forty -eight Thousand Four Hundred Eighty -five Dollars ($1,748,485) to be raised by the applicable imposition and levy by the Board of applicable non -ad valorem special assessments and otherwise, which sum is deemed by the Board of Supervisors to be necessary to defray all expenditures of the District during said budget year, to be divided and appropriated in the following fashion: TOTAL GENERAL FUND $ 415,048 ENTERPRISE FUNDS /WATER & SEWER $1,333,437 Total All Funds $1,748,485 Section 4. Supplemental Appropriations The Board may authorize by Resolution supplemental appropriations or revenue changes for any lawful purpose from funds on hand or estimated to be received within the Fiscal Year as follows: a. Board may authorize a transfer of the unexpended balance or portion thereof of any appropriation item. b. Board may authorize an appropriation from the unappropriated balance of any fund. C. Board may increase any revenue or income budget account to reflect receipt of any additional unbudgeted monies and make the corresponding change to appropriations or the unappropriated balance. The District Manager and Treasurer shall have the power within a given fund to authorize the transfer of any unexpended balance of any appropriation item or any portion thereof, provided such transfers do not exceed Ten Thousand Dollars ($10,000) or have the effect of causing more than 10% of the total appropriation of a given program or project to be transferred previously approved transfers included. Such transfer shall not have the effect of causing a more than $10,000 or 10% increase, previously approved transfers included, to the original budget appropriation for the receiving program. Transfers within a program or project may be approved by the applicable Department Director and the District Manager or Treasurer. The District Manager or Treasurer must establish administrative procedures, which require information on the request forms proving that such transfer requests comply with this section. Section 5. Maintenance Special Assessment Levy: Fixed and Referenced and to be Levied by the Board a. The Fiscal Year 2016 maintenance special assessment levy (the "assessment levy ") for the assessment upon all the property within the boundaries of the District based upon the special and peculiar benefit received and further based upon reasonable and fair apportionment of the special benefit, shall be in accordance with the attached Exhibit, which levy represents the amount of District assessments necessary to provide for payment during the aforementioned budget year of all properly authorized expenditures to be incurred by the District, including principal and interest of special revenue, capital improvement and/or benefit assessment bonds. Said assessment levy shall be distributed as follows: General Fund O & M $ [See Assessment Levy Resolution 2015 -051 Debt Service Fund $ [See Assessment Levy Resolution 2015 -051 b. The designee of the Chair of the Board of Supervisors of the Port of the Islands Community Improvement District shall be the Manager or the Treasurer of the District designated to certify the Non -Ad Valorem Assessment Roll to the Tax Collector in and for the Collier County political subdivision, in accordance with applicable provisions of State law (Chapters 170, 190 and 197, Florida Statutes) and applicable Rules (Rule 12D- 18, Florida Administrative Code) which shall include not only the maintenance special assessment levy, but also the total for the debt service levy, as required by and pursuant to law. Introduced, considered favorably, and adopted this 4`h day of September, 2015. Port of the Islands Community Improvem� istrict J. Ant cony N K Chairma Attest, Calvin Teague Secretary H PORT OF THE ISLANDS Community Improvement District Annual Operating Budget Fiscal Year 2016 Version 5 - Final Budget (Adopted at 9/4/15 board meeting) Prepared by: PORT OF THE ISLANDS Community Improvement District Table of Contents Page # OPERATING BUDGET General Fund Summary of Revenues, Expenditures and Changes in Fund Balances ........................ 1 -2 BudgetNarrative ............................................... ............................... Exhibit A - Allocation of Fund Balances .................................. ............................... 6 Water and Sewer Fund Summary of Revenues, Expenditures and Changes in Fund Balances ........................ 7 -8 BudgetNarrative ................. ........................................... ............................... 9 -12 Amortization Schedule ........................................................ ............................... 13 SUPPORTING BUDGET SCHEDULES 2015 -2016 Non -Ad Valorem Assessment Summary ....................... ............................... 14 CIPSchedule ......................................................................... ............................... 15 Port of the Islands Community Improvement District Operating Budget Fiscal Year 2016 PORT OF THE ISLANDS Community Improvement District General Fund Summary of Revenues, Expenditures and Changes in Fund Balances Fiscal Year 2016 Adopted Budget ADOPTED ACTUAL PROJECTED TOTAL ANNUAL ACTUAL ACTUAL BUDGET THRU AUG- PROJECTED BUDGET ACCOUNT DESCRIPTION FY 2013 FY 2014 FY 2015 JUL -2015 SEP -2015 FY 2015 FY 2016 REVENUES Interest - Investments $ 3,324 $ 2,262 $ 2,153 $ 1,305 $ 261 $ 1,566 $ 1,673 Net Incr (Deer) In FMV- Invest 1,580 (858) - - 2,000 6,300 7,000 Interest - Tax Collector 32 - - 45 - 45 - SpecialAssmnts- TaxCollector 402,232 327,741 430,597 324,398 9,711 334,109 334,109 Special Assmnts- COD Collected - - - - 96,490 96,490 96,490 Special Assmnts- Discounts (8,552) (6,739) (17,224) (9,558) - (9,558) (17,224) Other Miscellaneous Revenues 1,575 1,162 - 3,347 - 3,347 - TOTAL REVENUES 400,191 321,568 415,526 319,537 106,461 425,998 415,048 EXPENDITURES Administrative 97,123 100,000 100,000 83,333 16,667 100,000 100,000 P/R -Board of Supervisors 6,800 6,500 7,000 4,300 2,000 6,300 7,000 FICA Taxes 520 497 536 329 153 482 536 ProfServ- Enginccring 18,450 16,010 26,000 8,936 4,333 13,269 19,000 ProfServ-Legal Services 28,245 19,705 14,000 10,836 9,164 20,000 20,000 ProfServ-Mgmt Consulting Sery 28,365 29,216 30,092 25,077 5,015 30,092 30,995 ProfServ- Property Appraiser 6,531 6,531 6,459 6,460 - 6,460 5,012 ProfServ- Special Assessment 9,243 9,520 9,806 9,806 - 9,806 10,100 Auditing Services 3,500 3,500 3,500 3,500 124,253 3,500 3,500 Communication - Telephone 14 - - - - - Postage and Freight 1,030 724 1,200 264 53 317 600 Rental - Meeting Room 300 300 350 250 50 300 350 Insurance - General Liability 8,103 7,989 8,786 8,447 5 8,452 9,719 Printing and Binding 1,006 807 1,300 372 74 446 600 Legal Advertising 223 1,719 1,000 698 302 1,000 1,000 Miscellaneous Services 543 425 1,380 491 98 589 1,380 Misc- Assessmnt Collection Cost 4,850 4,016 6,612 6,297 385 6,682 6,682 Misc -Web Hosting 969 959 1,000 B98 142 1,040 1,000 Office Supplies 186 132 500 28 300 328 350 Annual District Filing Fee 175 175 175 175 - 175 175 Total Administrative 119,063 108,735 121,696 87,164 22,074 109,238 117,999 Field Contracts-Mgmt Services 97,123 100,000 100,000 83,333 16,667 100,000 100,000 Contracts- Landscape 85,727 82,830 82,830 69,025 13,805 62,830 82,830 Electricity - Streetlighting 18,154 15,176 19,000 12,219 2,444 14,663 18,000 Utility - Irdgation 13,060 15,956 17,000 12,680 2,536 15,216 17,000 R &M- Rerewal and Replacement 12,714 33,564 70,000 4,189 65,811 70,000 70,000 R &M- Roads & Alleyways - 8,295 4,000 19,575 - 19,575 8,220 R &M- Signage - 1,525 1,000 84 916 1,000 1,000 Total Field 226,778 257,346 293,830 201,105 102,179 303,284 297,050 TOTAL EXPENDITURES 345,841 366,081 415,526 288,269 124,253 412,j272 415 048 Annual Operating Budget Fiscal Year 2016 PORT OF THE ISLANDS Community Improvement District General Fund Summary of Revenues, Expenditures and Changes in Fund Balances Fiscal Year 2016 Adopted Budget ADOPTED ACTUAL PROJECTED TOTAL ANNUAL ACTUAL ACTUAL BUDGET THRU AUG- PROJECTED BUDGET ACCOUNT DESCRIPTION FY 2013 FY 2014 FY 2015 JUL -2015 SEP -2015 FY 2015 FY 2016 Excess (deficiency) of revenues Over(under)expenditures 54,350 (44,513) - 31,266 (17,792) 13,476 OTHER FINANCING SOURCES (USES) Operating Transfers -Out - (388,000) - - - - - Contribution to (Use of) Fund Balance TOTAL OTHER SOURCES USES (368,000) Net change in fund balance 54,350 (412,513) - 31,268 (17,792) 13,476 - FUND BALANCE, BEGINNING 1,206,355 1,260,705 848,192 848,192 - 848,192 861,568 FUND BALANCE, ENDING $ 1,260,705 $848,192 $ 848,192 $879,460 $ 17,792 $ 861,668 $661,668 Annual Operating Budget Fiscal Year 2016 2 PORT OF THE ISLANDS Community Improvement District General Fund Budget Narrative Fiscal Year 2016 REVENUES Interest - Investments The District earns interest on the monthly average collected balance for their operating accounts. Special Assessments -Tax Collector The District will levy a Non -Ad Valorem assessment on all the assessable property within the District in order to pay for the operating expenditures during the Fiscal Year. Special Assessments -CDD Collected The District will invoice and collect Non -Ad Valorem assessments, on certain properties within the District, directly in order to pay for the operating expenditures during the Fiscal Year. Special Assessments- Discounts Per Section 197.162, Florida Statutes, discounts are allowed for early payment of assessments. The budgeted amount for the fiscal year is calculated at 4% of the anticipated Non -Ad Valorem assessments. EXPENDITURES Administrative P/R -Board of Supervisors Chapter 190 of the Florida Statutes allows for members of the Board of Supervisors to be compensated $200 per meeting at which they are in attendance. The amount for the Fiscal Year is based on 5 Board members paid for attending 14 meetings. The fees will be split evenly with the Water & Sewer Fund. FICA Taxes Payroll taxes for supervisor salaries are calculated as 7.65% of payroll. Professional Services- Engineering The District's engineer provides general engineering services to the District, i.e. attendance and preparation for monthly board meetings when requested, review of invoices, and other specifically requested assignments. The budgeted amount for the fiscal year is based on prior year spending and anticipated costs. The cost will be split evenly with the Water & Sewer Fund. Professional Services -Legal Services The District's Attorney provides general legal services to the District, i.e., attendance and preparation for monthly Board meetings, review of contracts, review of agreements and resolutions, and other research as directed by the Board of Supervisors and the District Manager. The fees will be split evenly with the Water & Sewer Fund based on the percent budgeted for each fund. Professional Services - Management Consulting Services The District receives Management, Accounting and Administrative services as part of a Management Agreement with Severn Trent Environmental Services, Inc. Professional Services - Property Appraiser The Property Appraiser provides the District with a listing of the legal description of each property parcel within the District boundaries, and the names and addresses of the owners of such property. The District reimburses the Property Appraiser for necessary administrative costs incurred to provide this service. Per the Florida Statutes, administrative costs shall include, but not be limited to, those costs associated with personnel, forms, supplies, data processing, computer equipment, postage, and programming. The budget for collection costs was based on 1.5% of the anticipated assessment collections. Annual Operating Budget Fiscal Year 2016 PORT OF THE ISLANDS Community Improvement District General Fund Budget Narrative Fiscal Year 2016 EXPENDITURES Administrative (continued) Professional Services - Special Assessment The District has contracted with Severn Trent Management Services, Inc. to levy annual assessments, update the District's tax roll, prepare estoppel letters and handle any customer service questions regarding assessments. Auditing Services The District is required to conduct an annual audit of its financial records by an Independent Certified Public Accounting Firm. Costs will be split evenly with the Water & Sewer Fund. Postage and Freight This represents costs associated with actual postage and /or freight used for District mailings including agenda packages, vendor checks and other correspondence. The fees will be split evenly with the Water & Sewer Fund. Rentals- Meeting Room The District is charged $50 per occurrence for the use of the meeting room at which the District's meetings are held. The district anticipates holding 14 meetings. This fee will be split evenly with the Water & Sewer Fund. Insurance - General Liability The District currently has its Insurance Policy with the Florida Municipal Insurance Trust. This includes general liability, storage tank and property insurance. The FY 2016 budget includes an estimated 15% increase of the actual FY 2015 premium. Printing and Binding This represents costs associated with copies used in the preparation of agenda packages, required mailings, and other special projects. The budgeted amount for the fiscal year is based on prior year spending. The fees will be split with the Water & Sewer Fund based on the percent budgeted for each fund. Legal Advertising The District is required to advertise various notices for monthly Board meetings and other public hearings in a newspaper of general circulation. The board will advertise for their meetings annually. The fees will be split with the Water & Sewer Fund based on the percent budgeted for each fund. Miscellaneous Services This includes monthly bank charges and any other miscellaneous expenses that may be incurred during the year. Miscellaneous- Assessment Collection Costs The District reimburses the Collier County Tax Collector for her or his necessary administrative costs. Per the Florida Statutes, administrative costs shall include, but not be limited to, those costs associated with personnel, forms, supplies, data processing, computer equipment, postage, and programming. The District also compensates the Tax Collector for the actual cost of collection or 2% on the amount of special assessments collected and remitted, whichever is greater. The FY2016 budget for collection costs was based on a maximum of 2% of the anticipated assessment collections. Miscellaneous -Web Hosting The District expects to incur costs associated with Web Hosting. Office Supplies Supplies used in the preparation and binding of agenda packages, required mailings, and other special projects. Annual Operating Budget Fiscal Year 2016 PORT OF THE ISLANDS Community Improvement District Budget Narrative Fiscal Year 2016 General Fund EXPENDITURES Administrative (continued) Annual District Filing Fee The District is required to pay an annual fee of $175 to the Department of Economic Opportunity Division of Community Development. Field Contracts- Management Services The District has contracted with Severn Trent Environmental Services to provide operating, maintenance and field management services. This contract includes a predetermined amount of R &M costs. Costs above the specified amount are recorded as 'R &M- Renewal and Replacement'. Any unused R &M costs are returned to the district. Contracts - Landscape Soto's Lawn currently provides monthly landscape services to the district for a monthly fee of $6,902 ($82,830 /year). Electricity- Streetlig hti ng The District currently has 3 electric accounts with Lee County Cooperative for streetlights located on District Roads. Expenses are based on prior year's electric bills. The district receives a reimbursement for a portion of the decorative street lighting from Orchid Cove. Account No. Service Address 0051120000 0 EveningstarCay 4941120000 Newport Drive 5741120000 262 Stella Maris Utility - Irrigation The District is currently being billed by the Water /Sewer Fund of Port of the Islands CID for irrigation water for the common areas that the District is required to maintain. R &M- Renewal and Replacement Various costs incurred as needed including but not limited to the entrance, monuments, lighting and lake management. R &M -Roads & Alleyways Expenses incurred while maintaining District roadways. R &M- Signage This category includes costs for maintaining or replacing signage throughout the District. Annual Operating Budget Fiscal Year 2016 PORT OF THE ISLANDS Community Improvement District Exhibit "A" Allocation of Fund Balances General Fund AVAILABLE FUNDS Amount Beginning Fund Balance - Fiscal Year 2016 $ 861,668 Net Change in Fund Balance - Fiscal Year 2016 - Reserves - Fiscal Year 2016 Additions Total Funds Available (Estimated) - 9/30/2016 661,668 ALLOCATION OF AVAILABLE FUNDS Assigned Fund Balance Operating Reserve - First Quarter Operating Capital 103,762 Subtotal 103,762 Total Allocation of Available Funds 103,762 Total Unassigned (undesignated) Cash $ 757,906 Notes (1) Represents approximately 3 months of operating expenditures Annual Operating and Debt Service Budget Fiscal Year 2016 6 PORT OF THE ISLANDS Community Improvement District Wafer And Sewer Fund Summary of Revenues, Expenses and Changes in Net Assets Fiscal Year 2016 Adopted Budget ADOPTED ACTUAL PROJECTED TOTAL ANNUAL ACTUAL ACTUAL BUDGET THRU AUG- PROJECTED BUDGET ACCOUNT DESCRIPTION FY 2013 FY 2014 FY 2015 JUL -2015 SEP•2015 FY 2015 FY 2016 OPERATING REVENUES Interest - Investments $ 337 $ 337 $ 285 $ 118 $ 24 $ 142 $ 287 Water Revenue 41,561 45,207 53,700 41,762 8,352 50,114 59,070 Sewer Revenue 64,573 68,913 81,200 61,342 12,268 73,610 89,320 Irrigation Fees 91,707 95,066 110,900 91,546 18,309 109,855 121,990 Meter Fees - 2,500 - - - - - Net Incr (Decr) In FMV- Invest 2,942 (1,598) - 17,096 - - - Special Assmnts- Tax Collector 1,048,562 854,375 1,139,500 816,384 24,440 840,824 933,964 Special Assmnts- CDD Collected - - - - 298,678 298,076 331,761 Special Assmnts- Discounts (22,294) (22,782) (45,580) (24,053) - (24,053) (50,629) Other Miscellaneous Revenues 6,895 11,259 - 7,060 - 7,060 - TOTAL OPERATING REVENUES 1,234,283 1,053,277 1,340,005 994,159 362,070 1,356,229 1,485,763 OPERATING EXPENSES Personnel and Administration P/R -Board of Supervisors 6,800 6,500 7,000 4,300 2,000 6,300 7,000 FICA Taxes 520 497 536 329 153 482 536 ProfServ- Engineering 18,450 16,010 26,000 8,936 4,333 13,269 19,000 ProfServ-Legal Services 28,245 19,704 14,000 10,636 9,164 20,000 20,000 ProfServ-Mgmt Consulting Sery 28,482 29,336 30,216 25,180 5,036 30,216 31,122 ProfServ- Property Appraiser 17,025 17,025 17,093 17,096 - 17,096 14,009 ProfServ- Special Assessment 7,885 8,122 8,366 8,366 8,366 8,617 Auditing Services 3,500 3,500 3,500 3,500 3,500 3,500 Communication - Telephone 14 - - - - - Postage and Freight 786 883 1,200 644 94 736 700 Rental - Meeting Room 300 300 350 250 50 300 350 Insurance - General Liability 7,577 7,989 8,786 8,447 5 8,452 9,719 Printing and Binding 754 807 1,300 372 74 446 600 Legal Advertising 162 1,719 1,000 493 507 1,000 1,000 Miscellaneous Services 2,467 1,463 2,600 1,716 343 2,059 2,600 Misc-Assessmnt Collection Cost 12,670 10,470 22,790 15,847 969 16,816 18,679 Office Supplies 214 132 500 28 300 328 350 Depreciation Expense 491,203 494,510 - - - - - Total Personnel and Administration 627,054 618,967 145,237 106,340 23,029 129,369 137,783 Water -Sewer Comb Services Contracts -Mgmt Services 302,932 309,533 309,533 257,944 51,589 309,533 309,533 Contracts -Other Services 1,750 1,750 - - - - Contracts- Generator Maint - - 1,750 2,301 - 2,301 1,750 Communication - Teleph - Field 4,595 4,336 4,512 3,615 565 4,161 4,270 Utility - General 80,034 82,514 87,000 70,214 14,168 84,382 86,000 R &M- Irrigation 9,845 33,162 35,000 11,450 8,751 20,201 22,570 Annual Operating Budget Fiscal Year 2016 7 PORT OF THE ISLANDS Community Improvement District Water And Sewer Fund Summary of Revenues, Expenses and Changes in Net Assets Fiscal Year 2016 Adopted Budget ADOPTED ACTUAL PROJECTED TOTAL ANNUAL ACTUAL ACTUAL BUDGET THRU AUG- PROJECTED BUDGET ACCOUNT DESCRIPTION FY 2013 FY 2014 FY 2015 JLJL -2015 SEP -2015 FY 2015 FY 2016 R &M -Lift Station 1,777 2,400 4,177 6,000 R &M- Potable Water Lines - - - 4,331 4,331 6,000 R &M -Water Plant 47,699 56,446 20,000 16,387 16,367 10,000 R&M -Waste Water Plant 26,338 32,050 15,000 5,259 9,000 14,259 16,000 R &M -Sewer Lines - - 3,600 1,800 5,400 6,000 R&M- Backflow Inspection - - - 1,518 2,400 3,918 4,000 Misc -Bad Debt 1,267 99 - - - - - Misc- Licenses & Permits 4,375 7,375 7,375 25 1,000 1,025 7,375 Cap Outlay -Waste Water Plant - 50,796 102,040 - 102,040 80,796 Total Water -Sewer Comb Services 478,835 527,265 530,966 480,461 91,674 572,135 540,294 Debt Service Principal Debt Retirement - - 532,827 - - - 551,529 Interest Expense 150,783 133,073 122,533 71,478 51,055 122,533 103,831 Total Debt Service 150,783 133,073 655,360 71,478 51,055 122,533 655,360 TOTAL OPERATING EXPENSES 1,256,672 1,279,305 1,331,563 658,279 165,758 824,037 1,333,437 Operating income (loss) (22,389) (226,028) 8,442 335,880 196,312 532,192 152,327 OTHER FINANCING SOURCES (USES) Interfund Transfer- In 368,000 - - - - - Comp/Loss- Gen'I Capf I Assets (17,688) Contribution to (Use of) Fund Balance - TOTAL OTHER SOURCES (USES) 350,312 - - Change in net assets (22,369) 124,284 8,442 335,880 196,312 532,192 152,327 TOTAL NETASSETS, BEGINNING 7,548,546 7,494,536 7,618,820 7,618,820 - 7,618,820 8,151,012 TOTAL NET ASSETS, ENDING $7,494,536 $7,618,820 $7,627,262 $7,954,700 $ 196,312 $8,151,012 $8,303,338 Annual Operating Budget Fiscal Year 2016 B PORT OF THE ISLANDS Community Improvement District Water and Sewer Fund Budget Narrative Fiscal Year 2016 REVENUES j Interest-Investments The District earns interest income on their operational accounts. Water Revenue Budget is based on prior year's water consumption and anticipated use. Sewer Revenue Budget is based on prior year's water consumption and anticipated use. Irrigation Fees Budget is based on prior year's water consumption and anticipated use. Special Assessments-Tax Collector The District will levy a Non-Ad Valorem assessment on all the assessable property within the District in order to pay for the debt service expenditures during the Fiscal Year. Special Assessments-CDD Collected The District will invoice and collect Non-Ad Valorem assessments,on certain properties within the District,directly in order to pay for the operating expenditures during the Fiscal Year. Special Assessments-Discounts Per Section 197.162, Florida Statutes, discounts are allowed for early payment of assessments. The budgeted amount for the fiscal year is calculated at 4%of the anticipated Non-Ad Valorem assessments. EXPENDITURES Administrative P/R Board of Supervisor Salaries Chapter 190 of the Florida Statutes allows for a member of the Board of Supervisors to be compensated for a meeting attendance and to receive $200 per meeting plus payroll taxes. The amount for the Fiscal Year is based on 5 Board members paid for attending 14 meetings. The fees will be split evenly with the General Fund. FICA Taxes Payroll taxes for supervisor salaries are calculated as 7.65%of payroll. Professional Services-Engineering The District's engineer provides general engineering services to the District, i.e. attendance and preparation for monthly board meetings when requested, review of invoices, and other specifically requested assignments. The fees will be split evenly with the General Fund. Professional Services-Legal Services The District's Attorney provides general legal services to the District, i.e., attendance and preparation for monthly Board meetings, review of contracts, review of agreements and resolutions, and other research assigned as directed by the Board of Supervisors and the District Manager.The fees will be split evenly with the General Fund. Professional Services-Management Consulting Services The District receives Management, Accounting and Administrative services as part of a Management Agreement with Severn Trent Management Services,Inc. Annual Operating Budget Fiscal Year 2016 9 PORT OF THE ISLANDS Community Improvement District Water and Sewer Fund Budget Narrative Fiscal Year 2016 EXPENDITURES Administrative(continued) Professional Services-Property Appraiser The Property Appraiser provides the District with a listing of the legal description of each property parcel within the District boundaries, and the names and addresses of the owners of such property. The District reimburses the Property Appraiser for necessary administrative costs incurred to provide this service. Per the Florida Statutes, administrative costs shall include, but not be limited to, those costs associated with personnel, forms, supplies, data processing, computer equipment, postage, and programming. The FY2016 budget for collection costs was based on 1.5% of the anticipated assessment collections. Professional Services-Special Assessment The District has contracted with Severn Trent Management Services, Inc. to levy annual assessments, update the District's tax roll,prepare estoppel letters and handle any customer service questions regarding assessments. Auditing Services The District is required to conduct an annual audit of its financial records by an Independent Certified Public Accounting Firm. The fees will be split evenly with the General Fund. Postage and Freight This represents actual postage and/or freight used for District mailings including agenda packages, vendor checks and other correspondence. The fees will be split with the General Fund evenly. Water and sewer billing costs (i.e. international mailing)will be recorded in the water and sewer fund only. Rentals-Meeting Room The District is charged$50 per occurrence for the use of the meeting room at which the district's meetings are held. The district anticipates holding 14 meetings during the year. This cost will be shared evenly with the General Fund. Insurance-General Liability The District currently has its Insurance Policy with the Florida Municipal Insurance Trust. The FY 2016 budget includes an estimated 15%increase of the actual FY 2015 premium. Printing and Binding Copies used in the preparation of agenda packages, required mailings,and other special projects. The budgeted amount for the fiscal year is based on prior year spending and anticipated costs. The fees will be split with the General Fund based on the percent budgeted for each fund. Legal Advertising The District is required to advertise various notices for monthly Board meetings and other public hearings in a newspaper of general circulation. The board has chosen to advertise for their meetings annually. The fees will be split with the General Fund based on the percent budgeted for each fund. Miscellaneous Services This includes bank charges and any miscellaneous expenses that may be incurred during the year. Miscellaneous-Assessment Collection Cost The District reimburses the Tax Collector for her or his necessary administrative costs. Per the Florida Statutes, administrative costs shall include, but not be limited to, those costs associated with personnel, forms, supplies, data processing, computer equipment, postage, and programming. The District also compensates the Tax Collector for the actual cost of collection or 2%on the amount of special assessments collected and remitted, whichever is greater. The FY2016 budget for collection costs was based on a maximum of 2%of the anticipated assessment collections. Office Supplies Supplies used in the preparation and binding of agenda packages,required mailings,and other special projects. The fees will be split with the General Fund based on the percent budgeted for each fund. Annual Operating Budget Fiscal Year 2016 10 PORT OF THE ISLANDS Community Improvement District Water and Sewer Fund Budget Narrative Fiscal Year 2016 EXPENDITURES Water-Sewer Comb Services Contracts-Management Services The District has contracted with Severn Trent Environmental Services to provide operating, maintenance and field management services. This contract includes a predetermined amount of R&M costs. Costs above the specified amount are recorded as'R&M-Renewal and Replacement'. Any unused R&M costs are returned to the district. Contracts-Generator Maintenance Preventative generator maintenance services will be provided by Superior Power. Communication-Telephone-Field Century Link and Sprint provide communication services to the District. The following accounts are included in this line item Vendor Description Annual Amount Century Link Plant Land Line (239-642-9219) $2,700 Century Link Plant Fax Line (239-642-9392) 600 Simplex Grinnell Alarm Monitoring 850 Sprint Automated svc to notify Bob of power failures 120 Total $4,270 Utility-General The District currently has 10 electric accounts with Lee County Cooperative for irrigation, lift stations, water and waste water plant.The estimated cost is based on prior year's average monthly electric bills and anticipated use. Account No. Service Address Svc.Type 9741120000 25000 E.Tamiami Irrigation 1941120000 0 Port of the Islands Irrigation 3841120000 119 Newport Drive Irrigation 7841120000 Union Road Irrigation 0941120000 245 Stella Maris Drive Lift Station 1841120000 0 Newport Drive Lift Station 7624900000 160 Cays Drive Lift Station 6941120000 0 Cays Drive Lift Station 3083520000 0 Newport Drive Lift Station 3941120000 86112700 P Islands Waste Water R&M-Irrigation Repair and maintenance costs associated with the main pumps and other irrigation equipment at the plant. R&M-Lift Station Repair and maintenance costs associated with the lift stations. R&M-Potable Water Lines Repair and maintenance costs associated with the water lines throughout the district R&M-Water Plant Repair and maintenance costs associated with the water plant. R&M-Waste Water Plant Repair and maintenance costs associated with the waste water plant. Annual Operating Budget Fiscal Year 2016 11 PORT OF THE ISLANDS Community Improvement District Budget Narrative Fiscal Year 2016 EXPENDITURES Field (continued) Water and Sewer Fund R &M -Sewer Lines Repair and maintenance costs associated with the sewer lines throughout the district. R &M- Backflow Inspection Costs for periodic backflow inspections and repairs. Miscellaneous- Licenses & Permits Costs incurred for various licenses and permits pertaining to the water and waste water plants including an annual drinking water license and waste water regulatory fee. Capital Outlay -Waste Water Plant Funds spent on capital improvement projects for the water and waste water plants. • W -19 $10,000 VIDEO SURVEILLANCE AND MONITORING • Ww -23 $30,796 SCADA AND CONTROL PANEL • Ww-24 $20,000 MBR MEMBRANES Debt Service Principal Debt Retirement Principal payment due on Series 2010 bond. Interest Expense Interest payment due on Series 2010 bond. Annual Operating Budget Fiscal Year 2016 12 PORT OF THE ISLANDS Community Improvement District Debt Amortization Series 2010 Bond Period Coupon Debt Annual Debt Ending Principal Rate Interest Service Service 1111/2015 $51,915.45 $51,915.45 5/1/2016 $551,528.72 3.510% $51,915.45 $603,444.17 $655,359.62 11/1/2016 $42,236.12 $42,236.12 5/112017 $570,887.38 3.510% $42,236.12 $613,123.50 $655,359.62 11/1/2017 $32,217.04 $32,217.04 5/1/2018 $590,925.52 3.510% $32,217.04 $623,142.56 $655,359.60 11/1/2018 $21,846.30 $21,846.30 5/1/2019 $611,667.01 3.510% $21,846.30 $633,513.31 $655,359.61 11/112019 $11,111.55 $11,111.55 5/1/2020 $633,136.52 3.510% $11,111.55 $644,248.07 $655,359.62 Total $3,490,971.66 $441,186.02 $3,932,157.68 $3,932,157.68 Annual Operating Budget Fiscal Year 2016 13 Port of the Islands Community Improvement District Supporting Budget Schedules Fiscal Year 2016 PORT OF THE ISLANDS Community Improvement District Port of the Islands Community Improvement District Non -Ad Valorem Assessment Roll FY 2015 -2016 Product Type Maint. ERC Allocation Maint/ERC $ 395.45 W/S ERC Allocation W/S Standby W/S Capital $1,253.44 $442 $811 Total per Product Hotel Room 1.00 $395 0.60 $265 $487 $1,148 Condo Unit 1.00 $395 0.80 $354 $649 $1,398 Single Family 1.00 $395 1.00 $442 $811 $1,649 Comparison FY 2015 to FY 2016 Product Type Total FY 2016 Total FY 2015 Increase (Decrease) % Change Hotel Room $1,148 $1,073 $75 7% Condo Unit $1,398 $1,298 $100 8% Single Family $1,649 $1,524 $125 8% Annual Operating Budget Fiscal Year 2016 14 PORT OF THE ISLANDS Community Improvement District Capital Improvement Program - Status Report Updated thru 7/31/15 WATER PROGRAM All Funds PROJECT SCADA and control panel forlift stations $ 30,796 $ PAID $ 30,796 $ 30,796 $ - $ - ST combined wA'VW -26 WW -24 PROJECT NAME OR DESCRIPTION FY 2015 ESTIMATE Irl PAID IN FY Izl INCEPTION TO FY 2016 FY 2017 FY 2018 FY 2018 PROJECT WW -25 Misc. Equipment Re lacement $ - 2015 DATE "' S - $ _ $ - $ _ STATUS W -19 Video surveillance and monitoring $ - $ - $ - $ 10,000 $ - $ - S - ST project W -22 Fire hydrant repair and replacement $ - $ - $ 3,090 $ - $ $ $ - ST project Total Water Program $ - $ - $ 3,090 $ 10,000 $ - $ - $ WASTEWATER PROGRAM WW-23 SCADA and control panel forlift stations $ 30,796 $ $ 77,137 $ 30,796 $ 30,796 $ - $ - ST combined wA'VW -26 WW -24 MBR Membranes S - $ - $ - S 20,000 $ - $ - $ ST WW -25 Misc. Equipment Re lacement $ - $ - $ - S - $ _ $ - $ _ WW -26 Replace lift station control panel $ 102,040 $ 102,040 $ 102,040 $ - $ - $ _ $ Total Wastewater Program $ 132,636 $ 102,040 $ 179,177 $ 50,796 $ 30,796 $ $ inomm Total Water /Sewer Fund $ 132,8361 $ 102,0401 $ 182,266 1 $ 60,7961 $ 30,796 - 1 $ NOTE l'I: The amounts shown in the'FY 2015 ESTIMATE' columns reflect the most recent approximation of what the District expects to spend on each project between October 1, 2014 and September 30, 2015. NOTE I ": The arTIOUntS shown in the'PAID IN FY 2015' column reflects project expenses incurred between October 1, 2014 and September 30, 2015. The total of these columns will be to the amounts reported as'Year to Date Actual - Capital Outlay' in the corresponding monthly financial statements. NOTE I'I: The 'PAID INCEPTION TO DATE' columns reflect any payments made between FY 2006 and present. Annual Operating Budget 15 Fiscal Year 2016 RESOLUTION 2015 -05 A RESOLUTION LEVYING AND IMPOSING A NON -AD VALOREM MAINTENANCE SPECIAL ASSESSMENT FOR THE PORT OF THE ISLANDS COMMUNITY IMPROVEMENT DISTRICT FOR FISCAL YEAR 2016 Preamble WHEREAS, certain improvements existing within the Port of the Islands Community Improvement District and certain costs of operation, repairs and maintenance are being incurred; and WHEREAS, the Board of Supervisors of the Port of the Islands Community Improvement District finds the District's total general fund operation assessments, taking into consideration other revenue sources during Fiscal Year 2016, will amount to $430,599; $1,265,725 in the Water & Sewer Fund; and WHEREAS, the Board of Supervisors of the Port of the Islands Community Improvement District finds the non -ad valorem special assessments it levies and imposes by this Resolution for maintenance on the parcels of property involved will reimburse the District for certain special and peculiar benefits received by the property flowing from the maintenance of the systems, facilities and services apportioned in a manner which is fair and reasonable, in accordance with the applicable assessment methodology; and WHEREAS, the District Board understands this Resolution levies only the maintenance and benefit assessments for 2016, the Chair of the District, or the designee of the District Manager, shall certify a total Non -Ad Valorem Assessment Roll in a timely manner to the Tax Collector in and for Collier County for collection to include all assessments levied and approved by the District on the property including those for debt service as well as for special maintenance assessments. NOW, THEREFORE, BE IT RESOLVED BY THE BOARD OF SUPERVISORS OF THE PORT OF THE ISLANDS COMMUNITY IMPROVEMENT DISTRICT OF COLLIER COUNTY, FLORIDA; Section 1. All of the whereas clauses are incorporated herein and are dispositive. Section 2. A special assessment for maintenance as provided for in Chapter 190.021(3), Florida Statutes, (hereinafter referred to as assessment) is hereby levied on the lands within the District. Section 3. The collection and enforcement of the aforesaid assessments shall be by the Tax Collector serving as agent of the State of Florida in Collier County and shall be at the same time and in like manner as ad valorem taxes and subject to all ad valorem tax collection and enforcement procedures which attend the use of the official annual tax notice. Section 4. The levy and imposition of the maintenance and benefit special assessments on lands within the District will be combined with the debt service non -ad valorem assessments which were levied and certified as a total amount on the Non -Ad Valorem Assessment Roll to the Collier County Tax Collector by the designee of the Chair of the Board on compatible medium no later than 15 September 2015, which shall then be collected by the Tax Collector on the tax notice along with other non -ad valorem assessments from other local governments and with all applicable property taxes to each platted parcel of property. Section 5. The proceeds therefrom shall be paid to the Port of the Islands Community Improvement District. Section 6. The Chair of the Board of the Port of the Islands Community Improvement District designates the District Manager to perform the certification duties. Section 7. Be it further resolved, a copy of this Resolution be transmitted to the proper public officials so that its purpose and effect may be carried out in accordance with law. PASSED AND ADOPTED this 41 day of September 2015, by the Board of Supervisors of the Port of the Islands Community Improvement District, Collier County, Florida. Calvin Teague . Antho avis Secretary n Port of the Islands 2015 -2016 District Collected Assessment Roll Allocated W/S O &M Folio Owner Debt Units ERCS 01058920500 PORT OF ISLANDS HOTEL & RESORT 60.60 84.88 $23,964.27 01058920513 MARANDO, DOMINIC 3.40 4.80 $1,344.53 01058920005 BRH ENTERPRISES LLC 180.00 175.00 $71,181.00 64702100189 LAKE HURON LLC 1.00 0.80 $395.450000 64702100202 LAKE HURON LLC 1.00 0.80 $395.450000 64702100228 LAKE HURON LLC 1.00 0.80 $395.450000 64702100244 LAKE HURON LLC 1.00 0.80 $395.450000 64702100260 LAKE HURON LLC 1.00 0.80 $395.450000 64702100286 LAKE HURON LLC 1.00 0.80 $395.450000 64702100309 LAKE HURON LLC 1.00 0.80 $395.450000 64702100325 LAKE HURRON LLC 1.00 0.80 $395.450000 64702100341 LAKE HURON LLC 1.00 0.80 $395.450000 64702100367 LAKE HURON LLC 1.00 0.80 $395.450000 64702100383 LAKE HURON LLC 1.00 0.80 $395.450000 64702100406 LAKE HURON LLC 1.00 0.80 $395.450000 64702100587 LAKE HURON LLC 1.00 0.80 $395.450000 64702100600 LAKE HURON LLC 1.00 0.80 $395.450000 64702100626 LAKE HURON LLC 1.00 0.80 $395.450000 64702100642 LAKE HURON LLC 1.00 0.80 $395.450000 64702100668 LAKE HURON LL C 1.00 0.80 $395.450000 64702100684 LAKE HURON LLC 1.00 0.80 $395.450000 64702100707 LAKE HURON LLC 1.00 0.80 $395.450000 64702100723 LAKE HURON LLC 1.00 0.80 $395.450000 64702100765 LAKE HURON LLC 1.00 0.80 $395.450000 64702100781 LAKE HURON LLC 1.00 0.80 $395.450000 64702100804 LAKE HURON LLC 1.00 0.80 $395.450000 64702100820 LAKE HURON LLC 1.00 0.80 $395.450000 64702100846 LAKE HURON LLC 1.00 0.80 $395.450000 64702100862 LAKE HURON LLC 1.00 0.80 $395.450000 64702100888 LAKE HURON LLC 1.00 0.80 $395.450000 W&S Total $106,392.10 $130,356.37 $6,016.52 $7,361.05 $219,352.22 $290,533.22 $1,002.750000 $1,398.200000 $1,002.750000 $1,398.200000 $1,002.750000 $1,398.200000 $1,002.750000 $1,398.200000 $1,002.750000 $1,398.200000 $1,002.750000 $1,398.200000 $1,002.750000 $1,398.200000 $1,002.750000 $1,398.200000 $1,002.750000 $1,398.200000 $1,002.750000 $1,398.200000 $1,002.750000 $1,398.200000 $1,002.750000 $1,398.200000 $1,002.750000 $1,398.200000 $1,002.750000 $1,398.200000 $1,002.750000 $1,398.200000 $1,002.750000 $1,398.200000 $1,002.750000 $1,398.200000 $1,002.750000 $1,398.200000 $1,002.750000 $1,398.200000 $1,002.750000 $1,398.200000 $1,002.750000 $1,398.200000 $1,002.750000 $1,398.200000 $1,002.750000 $1,398.200000 $1,002.750000 $1,398.200000 $1,002.750000 $1,398.200000 $1,002.750000 $1,398.200000 $1,002.750000 $1,398.200000 RESOLUTION 2015 -06 A RESOLUTION OF THE BOARD OF SUPERVISORS OF THE PORT OF THE ISLANDS COMMUNITY IMPROVEMENT DISTRICT ADOPTING A RULE TO ESTABLISH A UTILITY RATE INCREASE WHEREAS, the Port of the Islands Community Improvement District (hereinafter the "District ") is a local unit of special - purpose government created and existing pursuant to Chapter 190, Florida Statutes, being situated entirely within Collier County, Florida; and WHEREAS, the Board of Supervisors of the District (hereinafter the "Board ") is authorized by Section 190.011(5) to adopt rules and orders pursuant to Chapter 120, Florida Statutes; and WHEREAS, the District is authorized to set fees and charges for the use of District facilities and services in accordance with Section 190.035(2), Florida Statutes. NOW, THEREFORE, BE IT RESOLVED BY THE BOARD OF SUPERVISORS OF THE PORT OF THE ISLANDS COMMUNITY IMPROVEMENT DISTRICT: Section 1: The Board of Supervisors hereby adopts the Rule establishing a utility rate increase, as attached hereto as Exhibit "A ". Section 2: The Deposit for non -owner occupied residential dwellings is increased from $50.00 to $150.00. Section 3: This Resolution shall become effective immediately upon its adoption. Passed and Adopted This 411 Day of September, 2015. PORT OF THE ISLANDS COMMUNITY IMPROVEMENT DISTRICT J. An horsy is Chairman ATTESTED BY: r--,— -- Calvin Teag Secretary PORT OF THE ISLANDS Community Improvement District Utility Rates Agenda Page # 41 Report Date: 8/26/2015 Current Rates Proposed Proposed WATER (Reao0.rtbn 2014.11) % Increase New Rate Commodity rates /1,000 gallon $ 2.56 10% $ 2.82 WASTE WATER Commodity rates/1,000 gallon at 75% of water usage $ 5.25 10% $ 5.78 IRRIGATION WATER Single Family Residential Customer Class Irrigation Rate Monthly Consumption Tier (per 1,000 gallons) 0 to 10,000 gallons per month $ 1.10 10% $ 1.21 10,001 to 20,000 gallons per month $ 1.65 10% $ 1.82 20,001 to 30,000 gallons per month $ 220 10% $ 2.42 30,001 to 40,000 gallons per month $ 2.75 10% $ 3.03 Greater than 40,000 gallons per month $ 130 10% $ 3.63 Multi-Family Residential Customer Class Irrigation Rate Monthly Consumption Tier (per 1 000 gallons) 0 to 6,000 gallons per month/MF Unit $ 1,10 10% $ 1.21 6,001 to 12,000 gallons per month /MF Unit $ 1.65 10% $ 1.82 12,001 to 18,000 gallons per month /MF Unit $ 2.20 10% $ 2.42 18,001 to 24,000 gallons per rnonth /MF Unit $ 2.75 10% $ 3.03 Greater than 24,000 gallons per month /MF Unit $ 3.30 10% $ 3.63 Hotel, Commercial, and RV Customer Class irrigation Rate Monthly Consumption Tier (per 1.000 gallons) 0 to 6,000 gallons per month /ERC $ 1.10 10% $ 1.21 6,001 to 12,000 gallons per month/ERC $ 1.65 10% $ 1.82 12,001 to 18,000 gallons per month /ERC $ 2.20 10% $ 2.42 18,001 to 24,000 gallons per month/ERG $ 2.75 10% $ 3.03 Greater than 24,000 gallons per monthlERC $ 3.30 10% $ 3.63 Report Date: 8/26/2015 Agenda Page # 46 Port of the Islands Community Improvement District Financial Report July 31, 2015 Prepared by PORT OF THE ISLANDS Community Improvement District Table of Contents Agenda Page# 47 FINANCIAL STATEMENTS Balance Sheet - All Funds ........................... ............................... Page 1 General Fund Statement of Revenues, Expenditures and Changes in Fund Balance ............... Page 2 TrendReport .................... ..............................I ....... Page 3 Enterprise Fund Statement of Revenues, Expenditures and Changes in Fund Balance ............... Page 4 - 5 TrendReport .111-11 ...................................... ........... Page 6 SUPPORTING SCHEDULES Check Register ............................................. Page 7 - 8 Special Assessments - Collection Schedule .......................................................... Page 9 Construction Schedule ........ ................... .................. Page 10 - 12 CIP Status Report ...... I ............................................... Page 13 - 14 Cash Flow Projections ................. -... I ................................... Page 15 - 16 Cash Flow Projections - 5 year ..... ... .. I ..................... — .... — - I ............. Page 17 Monthly Activity Report — I ...... ............... .............................. . Page 18 - 23 Accounts Receivable Ageing Report (90+ days outstanding', ..... ........ - .......................... Page 24 - 25 Repair and Maintenance Detail Reports ... ... ....... I ................ Page 26 -32 Agenda Page # 48 Port of the Islands Community Improvement District Financial Statements (Unaudited) July 31, 2015 PORT OF THE ISLANDS Agenda Page # 49 Community Improvement District Governmental and Enterprise Funds Balance Sheet July 31, 2015 GENERAL WATER AND ACCOUNT DESCRIPTION FUND SEWER FUND TOTAL ASSETS Current Assets Cash - Checking Account $ 353,154 $ 21,929 $ 375,083 Accounts Receivable 417 - 417 Assessments Receivable 231,351 635,492 866,843 Allow- Doubtful Collections (231,351) (635,492) (866,843) Due From Other Funds 351,923 - 351,923 Investments: Money Market Account 190:841 6,776 197,617 SBA Account 1,319 2,919 4,236 SBA Account Reserves 159 159 Construction Fund - 25,172 25,172 Prepaid Items - 674 674 Total Current Assets 897,813 57,470 955,283 Noncurrent Assets 079,460 $ 7,954,700 $ 8,834 160 Fixed Assets 897 13 $ 11 358 011 12 255 829 Land 293,061 293,061 Infrastructure - 15,321,761 15,321,761 Accum Depr - Infrastructure (4.543,538) (4,543,538) Equipment and Furniture - 327,167 327,167 Accum Depr - Equip /Furniture - (101,000) (101,000) Construction Work in Process 3,090 3,090 Total Noncurrent Assets 11,300,541 11,300,541 TOTAL ASSETS $ 897,813 $ 11,358,011 S 12,255,824 LIABILITIES Current Liabilities Accounts Payable $ 1,666 $ 2,746 $ 4,432 Accrued Expenses- 16,667 51,589 66,256 Deposits - 35,200 35,200 Other Current Liabilities - 3,708 3,708 Revenue Bonds Payable- Current 551,529 551,529 Due To Other Funds 351,923 351,923 Total Current Liabilities 18.353 996,695 1,015,048 Long -Term Liabilities Revenue Bonds Payable -LT 2,406,616 2,406,616 Total Long -Term Liabilities - 2,406.616 2,406,616 TOTAL LIABILITIES 18,353 3,403,311 37421,664 FUND BALANCES / NET ASSETS Fund Balances Assigned to: Operating Reserves 103,881 - 103,881 Unassigned: 775,579 775,579 Nei Assets Invested in capital assets, net of related debt - 8,342,398 8,342,396 Unrestricted/Unreserved - (387,696) (387,696) TOTAL FUND BALANCES ! NET ASSETS $ 079,460 $ 7,954,700 $ 8,834 160 TOTAL LIABILITIES & FUND BALANCES / NET ASSETS 897 13 $ 11 358 011 12 255 829 Report Date: 8/20/2015 1 PORT OF THE ISLANDS Agenda Page #50 Community Improvement District General Fund Statement of Revenues, Expenditures and Changes in Fund Balances For the Period Ending July 31, 2015 EXPENDITURES ANNUAL YTD ACTUAL Administration ADOPTED YEAR TO DATE YEAR TO DATE VARIANCE ($) AS A %OF JUL -15 ACCOUNT DESCRIPTION BUDGET BUDGET ACTUAL FAV(UNFAV) ADOPTED BUD ACTUAL REVENUES 536 446 329 117 61.38% 1,228 Interest - Investments $ 2,153 $ 1,794 $ 1,305 $ (489) 60.61% $ 57 Interest - Tax Collector - - 45 45 0.00% 5 Special Assmnts- Tax Collector 430,597 430,597 324,398 (106,199) 75.34% 260 Special Assmnts- Discounts (17,224) (17,224) (9,558) 7,666 55.49% 8 Other Miscellaneous Revenues - - 3,347 3,347 0.00% 1,477 TOTAL REVENUES 415,526 415,167 319,537 95,630 76.90% 1,807 EXPENDITURES Administration 100,000 83,333 83,333 83.33% 8,333 P/R -Board of Supervisors 7,000 6,000 4,300 1,700 61.43% 6,902 FICA Taxes 536 446 329 117 61.38% 1,228 ProfServ- Engineering 26,000 21,667 8,936 12,731 34.37% (2,053) ProfSery -Legal Services 14,000 11,667 10,836 831 77.40% 1,865 ProfSery -Mgmt Consulting Sery 30,092 25,077 25,077 - 83.33% 2,508 ProfServ- Property Appraiser 6,459 6,459 6,460 (1) 100.02% - ProfServ- Special Assessment 9,806 9,806 9,806 - 100.00°% 19.921 Auditing Services 3,500 3,500 3,500 - 100.00% 24,795 Postage and Freight 1,200 1,000 264 736 22.00°% 33 Rental - Meeting Room 350 300 250 50 7143% 25 Insurance - General Liability 8,786 8,786 8,447 339 96.14% 2,036 Printing and Binding 1,300 1,083 372 711 28.62% 132 Legal Advertising 1,000 833 698 135 69.80% 205 Miscellaneous Services 1,380 1,150 491 659 35.58% 33 Misc- Assessmnt Collection Cost 6,612 8,612 6,297 2,315 73.12% 5 Misc -Web Hosting 1,000 833 898 (65) 89.80% 71 Office Supplies 500 417 28 389 5.60% 14 Annual District Filing Fee 175 175 175 - 100.00% - Total Administration 121,696 107,811 87,164 20,647 71.62% 4,874 Field Contracts -Mgmt Services 100,000 83,333 83,333 83.33% 8,333 Contracts - Landscape 82,830 69,025 69,025 - 83.33% 6,902 Electricity - Streetlighting 19,000 15,833 12,219 3,614 64.31% 1,228 Utility - Irrigation 17,000 14,170 12,680 1,490 74.59% 913 R &M- Renewal and Replacement 70,000 58,333 4,189 54,144 5.98% 2,545 R &M -Roads & Alleyways 4,000 3,333 19,575 (16.242) 489.38% - R &M- Signage 1,000 833 84 749 8.40% Total Field 293,830 244,860 201,105 43,766 68.44% 19.921 TOTAL EXPENDITURES 415,526 352,671 288,259 64,402 69.37% 24,795 Excess (deficiency) of revenues Over (under) expenditures 62,496 31,268 (31,228) 0.00% (22,968) Net change in fund balance $ - $ 62,496 $ 31,268 $ (31,228) 0.00% $ (22,988) FUND BALANCE, BEGINNING (OCT 1, 2014) 848,192 848,192 848,192 FUND BALANCE, ENDING $ 848,192 $ 910,688 $ 879,460 Report Date: 8/2012015 2 PORT OF THE ISLANDS Agenda Page# 51 Community Improvement District Trend Report- General Fund Statement of Revenues, Expenditures and Changes in Fund Balances For the Period Ending July 31, 2015 TOTAL Account Description Oct Actual Nov Actual Dec Actual Jan Actual Feb Actual Mar Actual Apr Actual May Actual Jun Actual Jul Actual Actual Thru 713112015 Adopted Budget Revenues Interest - Investments $ 163 $ 134 $ 136 $ 165 $ 208 $ 248 $ 84 $ 57 $ 55 $ 57 $ 1,305 $ 2,153 SpecialAssmnts - Tax Collector 3,831 116,349 110,898 19,827 8,593 47,557 8,858 1,737 6,488 260 324,398 430,597 Special Assmnts- Discounts (201) (4,647) (4,314) (528) (128) (19) 24 52 195 8 (9,558) (17,224) Total Revenues 3,793 111,836 108,590 19,464 8,695 47,786 8,966 1,864 6,738 1,807 319,537 415,526 Expenditures R &M- Renewai and Replacement 350 (360) $50 - 804 2,545 4,189 Administrative R8M -Roads & Alleyways - 19,000 - 575 - 19,575 P/R -Board of Supervisors 400 6D0 500 500 400 500 400 500 500 4,300 7,000 FICA Taxes 31 46 38 38 31 38 31 38 38 17,643 329 536 ProfServ- Engineering Total Expenditures 1,500 419 1,536 356 817 500 500 5,360 (2,053) 8,936 26,000 ProfSery Legal Services Excess (deficiency) of revenues 2,213 48 2,690 709 341 1,237 776 959 1,865 10,836 14,000 ProfServ-Mgmt Consulting Sery 2,508 2,508 2,508 2,508 2,508 2,508 2,508 2,508 2,508 2,508 25,077 30,092 ProfServ- Property Appraiser 4,758 - - 1,702 - - - - - 6,460 6,459 ProfServ- Special Assessment - 9,806 9,806 9,806 Auditing Services Report Date: 8/21/2015 - 3,500 3,500 3,500 Postage and Freight 12 83 31 7 13 12 32 5 36 33 264 1,200 Rental - Meeting Room 25 25 25 25 25 25 25 25 25 25 250 350 Insurance - General Liability 2,036 - - 2,036 2,339 2,036 8,447 8,786 Printing and Binding 31 52 25 17 18 18 78 132 372 1,300 Legal Advertising 162 166 - 166 205 698 1,000 Miscellaneous Services 122 83 72 1 16 45 81 11 28 33 491 1,380 Misc- AssessinntCollecion Cost 73 2,234 2,132 386 169 951 178 36 134 5 6,297 8,812 Misc -Web Hosting 71 71 71 71 71 71 71 331 71 898 1,000 Office Supplies - - - - 14 - 14 28 500 Annual District Filing Fee 175 - - - - - - - 175 175 Total Administrative 10,404 9,363 15,702 9,823 6,017 5,340 11,086 4,399 10,163 4,874 87,164 121,696 BJ Contracts-Mgmt Services 8,333 8,333 8,333 8,333 8,333 8,333 8,333 8,333 8,333 8,333 83,333 100,000 Contracts- landscape 6,902 6,902 6,902 6,902 6,902 6,902 6,902 6,902 6,902 6,902 69,025 82,830 Electricity - Streetlighting 1,272 1,273 1,273 1,263 1,262 1,094 1,241 1,073 1,240 1,228 12,219 19,000 Utility - 'rrigabon 1,205 1,156 917 1,552 1,419 1,395 1,282 1,674 1,168 913 12,680 17,000 R &M- Renewai and Replacement 350 (360) $50 - 804 2,545 4,189 70,000' R8M -Roads & Alleyways - 19,000 - 575 - 19,575 4,000 R &M- Signage - - - 84 84 1,000 Total Field 18,062 17,664 17,065 18,900 36,916 17,808 17,758 19,361 17,643 19,921 201,105 293,830 Total Expenditures 28,466 27,027 32,767 28,723 42,933 23,148 28,844 23,760 27,806 24,795 288,269 415,526 Excess (deficiency) of revenues Over(under)expenditures $ (24,673) $84,809 $75,623 $ (9,259) $(34,238) $24,638 $(19,878) $(21,896) $(21,068) $(22,988) 31,268 FUND BALANCE, BEGINNING (OCT 1, 2014) 846,192 848,192 FUND BALANCE, ENDING $ 879,460 $ 848,192 Report Date: 8/21/2015 3 PORT OF THE ISLANDS Agenda Page#52 Community Improvement District Water And Sewer Fund Statement of Revenues,Expenses and Changes in Net Assets For the Period Ending July 31,2015 ANNUAL YTD ACTUAL ADOPTED YEAR TO DATE YEAR TO DATE VARIANCE($) AS A%OF JUL-15 ACCOUNT DESCRIPTION BUDGET BUDGET ACTUAL FAV(UNFAV) ADOPTED BUD ACTUAL OPERATING REVENUES Interest-Investments $ 285 $ 238 $ 118 $ (120) 41.40% $ 5 Water Revenue 53,700 44,750 41,762 (2,988) 77.77% 2,606 Sewer Revenue 81,200 67,667 61,342 (6,325) 75.54% 3,920 Irrigation Fees 110,900 92,417 91,546 (871) 82.55% 6,376 Special Assmnts-Tax Collector 1,139,500 1,139,500 816,384 (323,116) 71.64% 654 Special Assmnts-Discounts (45,580) (45,580) (24,053) 21,527 52.77% 20 Other Miscellaneous Revenues - - 7.060 7,060 0.00% 3,354 'TOTAL OPERATING REVENUES 1,340,005 1,298,992 994,159 (304,833) 74.19% 16,935 OPERATING EXPENSES Personnel and Administration PiR-Board of Supervisors 7.000 6,000 4,300 1,700 61.43% - FICA Taxes 536 446 329 117 61.38% Prof Serv-Engineering 26,000 21,667 8,936 12,731 34.37% (2,053) Prof Serv-Legal Services 14,000 11,667 10,836 831 77.40% 1,865 ProfServ-Mgmt Consulting Sery 30,216 25,180 25,180 - 83.33% 2,518 ProfServ-Properly Appraiser 17,093 17,093 17,096 (3) 100.02% - ProfServ-Special Assessment 8,366 8,366 8,366 - 100.00% - Auditing Services 3,500 3,500 3,500 - 100.00% - Postage and Freight 1,200 1,000 644 356 53.67% 54 Rental-Meeting Room 350 300 250 50 71.43% 25 Insurance-General Liability 8,786 8,786 8,447 339 96.14% 2,036 Printing and Binding 1,300 1,083 372 711 ' 28.62% 132 Legal Advertising 1,000 833 493 340 49.30% Miscellaneous Services 2,600 2,167 1,716 451 66.00% 158 Misc-Assessmnt Collection Cost 22,790 22,790 15,847 6,943 69.53% 13 Office Supplies 500 417 28 389 5.60% 14 Total Personnel and Administration 145,237 131,295 106,340 24,955 73.22% 4,762 Water-Sewer Comb Services Contracts-Mgmt Services 309,533 257,944 257,944 - 83.33% 25,794 Contracts-Generator Maint 1,750 1,750 2,301 (551) 131.49% - Communication-Teleph-Field 4,512 3,760 3,615 145 80.12% 280 Utility -General 87,000 72,500 70,214 2,286 80.71% 7,083 R&M-Irrigation 35,000 29,187 11,450 17,717 32.71% - R&M-Lift Station - 1,777 (1,777) 0.00% - R&M-Potable Water Lines - - 4,331 (4,331) 0.00% R&M-Water Plant 20,000 16,667 16,387 280 01.94% 1,009 R&M-Waste Water Plant 15,000 12,500 5,259 7,241 35.06% 92 R&M-Sewer Lines 3,600 (3,600) 0.00% R&M-Backflow Inspection - - 1,518 (1,518) 0.00% 948 Misc-Licenses&Permits 7,375 7,375 25 7,350 0.34% Cap Outlay-Waste Water Plant 50,796 42,330 102,040 (59,710) 200.88% - Total Water-Sewer Comb Services 530,966 443,993 480,461 (36,468) 90.49% 35,206 Report Date:8/20/2015 4 PORT OF THE ISLANDS Agenda Page Jr 53 Community Improvement District Water And Sewer Fund Statement of Revenues,Expenses and Changes in Net Assets For the Period Ending July 31,2015 ANNUAL YTD ACTUAL ADOPTED YEAR TO DATE YEAR TO DATE VARIANCE($) AS A%OF JUL-15 ACCOUNT DESCRIPTION BUDGET BUDGET ACTUAL FAV(UNFAV) ADOPTED BUD ACTUAL Debt Service Principal Debt Retirement 532,827 532,827 - 532,827 0.00% - Interest Expense 122,533 122,533 71,478 51,055 58.33% - Total Debt Service 655,360 655,360 71,478 583,882 10.91% - TOTAL OPERATING EXPENSES 1,331,563 1,230,648 658,279 572,369 49.44% 39,968 Operating income(loss) 8,442 68.344 335,880 287,536 3978.68% (23,033) Change in net assets $ 8.442 $ 68,344 $ 335,880 $ 267,536 3978.68% $ (23,033) TOTAL NET ASSETS,BEGINNING(OCT 1,2014) 7,618,820 7,618,820 7,618,820 TOTAL NET ASSETS,ENDING $ 7,627,262 $ 7,687,164 $ 7,964,700 • Report Date:8/20/2015 5 PORT OF THE ISLANDS Agenda Page#54 Community Improvement District Trend Report-Water And Sewer Fund Statement of Revenues,Expenses and Changes in Net Assets For the Period Ending July 31,2015 TOTAL Oct Nov Dec Jan Feb Mar Apr May Jun Jul Actual Thru Adopted Account Description Actual Actual Actual Actual Actual Actual Actual Actual Actual Actual 713112015 Budget Operating Revenues Interest-Investments $ 16 $ 15 $ 16 $ 16 $ 13 $ 14 $ 10 $ 5 $ 5 $ 5 $ 118 $ 285 Water Revenue 2,875 3,640 3,914 5,375 5,409 5,279 5,719 3,945 3,000 2,606 41,762 53,700 Sewer Revenue 4,255 5,145 5,471 7,727 7,920 7,912 8,581 5,908 4503 3,920 61,342 81,200 Irrigation Fees 6,581 7,944 8,768 10,414 10,527 10,198 10,866 11,188 8,685 6,376 91,546 110,900 Special Assmnts-Tax Collector 9,642 292,806 279,088 49,897 21,626 119,682 22,292 4,370 16,327 654 816,384 1,139,500 SpecialAoomnts-Discounts (506) (11594) (10,856) (1,329) (322) (47) 61 131 490 20 (24,053) (45,580) Total Operating Revenues 23,088 298,181 286,662 72,525 45,783 143,363 47,854 26,047 33,720 16,935 994,159 1,340,005 Operating Expenses personnel and Administration PIR-Board of Supervisors 400 600 500 500 400 500 400 500 500 4,300 7,000 FICA Taxes 31 46 38 38 31 38 31 38 38 - 329 536 ProfServ-Engineering - 1,500 419 1,536 358 817 500 500 5,360 (2053) 8,936 26,000 ProfServ-Legal Services - 2,213 48 2,090 709 341 1,237 776 959 1,865 10,836 14,000 ProfServ-Mgmt Consulting Sery 2,518 2,518 2,518 2,518 2,518 2,518 2,518 2,518 2,518 2,518 25,180 30,216 ProfServ-Property Appraiser 12,866 - - 4,231 - - - - 17,096 17,093 ProfServ-Special Assessment - 8,366 - - - - - 8,366 8,366 Auditing Services - - - - - 3,500 - - 3,500 3,500 Postage and Freight 12 83 61 190 13 150 41 5 36 54 644 1,200 Rental-Meeting Room 25 25 25 25 25 25 25 25 25 25 250 350 • Insurance-General Liability 2,036 - - 2,038 - - 2,339 - - 2,036 8,447 8,786 Printing and Binding 31 - 52 25 17 18 18 - 78 132 372 1,300 Legal Advertising 162 - - - - - 166 - 166 - 493 1,000 Miscellaneous Services 227 122 109 156 127 157 279 187 196 158 1,716 2,600 Misc-Assessmnt Collection Cost 183 5,622 5,365 971 426 2,393 447 90 336 13 15,847 22,790 Office Supplies - - - - - 14 - - 14 28 500 Total Personnel and Administration 18,491 12,729 17,501 10,685 8,853 6,971 11,501 4,839 10,212 4,762 106,340 145,237 Water-Sewer Comb Services Contracts-Mgmt Services 25,794 25,794 25,794 25,794 25,794 25,794 25,794 25,794 25,794 25,794 257,944 309,533 Contracts-Generator Malnt - - 551 - - - 1,750 - - 2,301 1,750 Communication-Teleph-Field 913 267 283 274 270 233 332 274 490 280 3,615 4,512 Utility-General 6,201 6,493 6,959 7,322 7,488 7,437 7,687 6,549 6,995 7,083 70,214 87,000 R&M-Irr'ga6on 245 - 72 846 • 1,221 2,096 5,575 1,395 - 11,450 35,000 R&M-Water Plant - 8,450 3,327 (2,556) (86) 3,456 485 - 2,302 1,009 16,387 20,000 R&M-Waste Water Plant - - (4,698) 498 - 783 4,584 2,148 1,853 92 5,259 15,000 Misc-Licenses&Permits - - - - - - - 25 - - 25 7,375 Cap Outlay-Waste Water Plant - - - 8,700 10,063 83,276 - - - 102,040 50,796 ' Total Water-Sewer Comb Services 37,484 41,004 32,288 32,178 43,114 49,659 128,052 40,651 40,822 35,206 480,461 530,966 Debt Service Interest Expense - 10,211 - - - - - 61,267 - 71,478 122,533 Total Debt Service - 10,211 - - - - - 61,267 - - 71,478 655,360 Total Operating Expenses 55,975 63,944 49,789 42,863 51,967 56,630 139,553 106,557 51,034 39,968 658,279 1,331,563 Operating income(loss) $(32,887) $234,237 $236,873 $29,662 $(6,184) $86,733 $(91,699) $(80,510) $(17,314) $(23,033) 335880 8,442 TOTAL NET ASSETS,BEGINNING(OCT 1,2014) 7,618,820 7,618,820 TOTAL NET ASSETS,ENDING $7,954,700 $7,627,262 Report Date:8/20/2015 6 Agenda Page#55 Port of the Islands Community Improvement District Supporting Schedules July 31, 2015 8 m 0 , N ti m N V“ " 8 4 0 8 QQ 8 M h D m0 m {aR�/� - 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PORT OF THE ISLANDS Agenda Page#58 Community Improvement District Non-Ad Valorem Special Assessments Collier County Tax Collector-Monthly Collection Report For the Fiscal Year ending September 2015 ALLOCATION BY FUND DISCOUNT/ GROSS DATE NET AMOUNT (PENALTIES) COLLECTION AMOUNT GENERAL WATER/SEWER RECEIVED RECEIVED AMOUNT COSTS RECEIVED FUND FUND Assessments Levied FY 2015" $ 1,174,931 $ 334,109 $ 840,822 Allocation% 100% 28% 72% 10/30/14 $ 12,510 $ 707 $ 255 $ 13,473 $ 3,831 $ 9,642 11/14/14 $ 70,133 $ 2,955 $ 1,431 5 74,519 $ 21,190 $ 53,328 11/25/14 $ 314,825 $ 13,386 $ 6,425 5 I 334,636 $ 95,159 $ 239,477 12/12/14 $ 336,730 $ 14,178 $ 6,872 $ 357,780 $ 101,740 $ 256,040 12/31/14 $ 30,590 $ 992 $ 624 $ 32,206 $ 9,158 $ 23,048 01/29/15 $ 66,510 $ 1,857 5 1,357 5 69,724 $ 19,827 $ 49,897 02/27/15 $ 29,174 $ 449 $ 595 $ 30,219 $ 8,593 $ 21,626 03/31/15 $ 163,830 $ 65 5 3,343 $ 167,239 $ 47,557 $ 119,682 04/30/15 $ 30,610 $ (85) $ 625 $ 31,150 $ 8,858 $ 22,292 05/29/15 $ 6,165 $ (183) $ 126 $ 6,107 $ 1,737 $ 4,370 06/12/15 $ 23,029 $ (684) $ 470 $ 22,814 $ 6,488 $ 16,327 07/27/15 $ 923 $ (27) $ 19 $ 914 $ 260 $ 654 TOTAL $ 1,085,028 $ 33,610 $ 22,143 $ 1,140,782 $ 324,398 $ 816,384 %Collected 97.09% 97.09% 97.09% TOTAL OUTSTANDING $ 34,149 I$ 9,711 1$ 24,438 I Year Parcel ID Description Amount Comments I FY 2010 1058920500 POI Hotel 119,627 bankruptcy FY 2011 1058920500 POI Hotel 119,627 bankruptcy FY 2012 1058920500 POI Hotel 119,638 bankruptcy FY 2013 1058920500 POI Hotel 119,638 bankruptcy FY 2014 1058920500 POI Hotel 119,637 bankruptcy FY 2014 1058920005 POI Realty LLC 2.68,677 Total Delinquent Parcels-Tax Collector 866,844 FY 2015 1058920500 POI Hotel 119,746 bankruptcy FY 2015 1058920513 Marando,Dominic 6,761 FY 2015 1058920005 POI Realty LLC 268,658 Total Delinquent Parcels-Direct Billed 395,185 TOTAL DELINQUENT/OUTSTANDING 1,296,158 Note": Three parcels were direct billed subsequent to budget adoption. Report Date:8/20/2015 9 PORT OF THE ISLANDS Agenda Page#59 Community Improvement District Series 2010 Special Assessment Revenue Bond 1.Recap of Capital Project Fund Activity Through July 31,2015 Bond Issued(Construction Account) $ 5,500,000 Source of Funds:Interest Earned $ 8,605 Use of Funds: COI $ (42,700) COI(costs transferred to checking account) $ (5,000) Disbursements: Water Treatment Plant $ (5,333,694) Disbursements: Lift Station Rehab $ (102,040) $ (5,483,433) Adjusted Balance In Construction Account July 31,2015 $ 25,172 2.Funds Available For Construction at July 31,2015 Book Balance of Construction Account at July 31,2015 $ 25,172 Construction Funds available at July 31,2015 $ 25,172 3.Investments-BB&T at July 31,2015 Estimated Type Yield Principal Construction Fund: 0.12% $ 25,172 ADJ:Outstanding Amounts Due $ - Balance at July 31,2015 $ 25,172 4. General Bond Information Issued: 2010 Matures: 2020 Bond Interest Rate: 3.51% FY 2015 budgeted bond payment as%of gross assessments(water/sewer fund): 57% Report Date:8/20/2015 10 PORT OF THE ISLANDS Agenda Page/t 60 Community Improvement District Construction Schedule AMOUNT OF CAPITAL WATER TREATMENT LIFT STATION REQ.S DATE CONTRACTOR REQUISITION OUTLAY COI PLANT REHAB COI 10/20/10 Greenberg Traurig $ 10,000 $ - $ 10,000 $ - $ - COI 10/20/10 BEAT 2,700 2,700 COI 10/20/10 Severn Trent Management Svcs 15,000 15,000 COI 11/02/10 Dan Cox 15,000 15,000 1 11/09/10 Port of the Islands CID(reimb) 321,537 321,537 321,537 2 11/18/10 South Florida Excavation 26,504 26,504 26,504 3 11/24/10 Naples Daily News 151 151 151 4 01/04/11 Century Link 26,311 26,311 26,311 5 12/16/10 South Florida Excavation 18,009 18,009 18,009 8 02/01/11 Hole Montes 2,561 2,561 2,561 7 02/01/11 Hole Montes 16,200 16,200 18,200 8 02/01/11 Hole Montes 13,207 13,207 13,207 9 02/10/11 Benchmark EnviroAnalytical,Inc. 1,019 1,019 1,019 10 02/17/11 Hole Montes 1,983 1,983 1,983 11 03/07/11 Hole Montes 6,250 6,250 6,250 12 03/16/11 South Florida Excavation 12,762 12,762 12,762 13 03/29/11 Cardinal Contractors 27,000 27,000 27,000 14 04/06/11 Hole Montes 13,850 13,850 13,850 15 05/05/11 South Florida Excavation 18,587 18,587 18,587 16 05/16/11 Cardinal Contractors 95,029 95,029 95,029 17 05/19/11 Hole Montes 39,565 39,565 39,565 18 06/14/11 KW Controls 1,039 1,039 1,039 19 06/14/11 Cardinal Contractors 196,572 196,572 196,572 20 07/06/11 Hole Montes 19,575 19,575 19,575 21 07/22/11 Cardinal Contractors 170,192 170,192 170,192 22 07/27/11 Hole Montes 22,325 22,325 22,325 23 08/19/11 Cardinal Contractors 156,353 156,353 156,353 24 08/30/11 Hole Montes 19,700 19,700 19,700 25 09/16/11 South Florida Excavation 6,971 6,971 6,971 26 09/16/11 South Florida Excavation 4,602 4,602 4,602 27 09/16/11 Cardinal Contractors 278,893 278,893 278,893 28 09/27/11 Michael Evans Computers 3,255 3,255 3,255 29 10/17/11 Cardinal Contractors 85,416 85,418 85,416 i 30 11/03/11 Hole Montes 833 833 833 31 11/03/11 Hole Montes 43,975 43,975 43,975 1 33 11/23/11 KW Controls 24,337 24,337 24,337 Total FY 2011 $ 1,717,261 $ 1,674,561 $ 42,700 $ 1,674,561 $ - 32 11/14/11 Cardinal Contractors $ 266,314 $ 266,314 $ - $ 266,314 34 12/15/11 South Florida Excavation 4,602 4,602 4,602 35 12/15/11 BC]Technologies 7,121 7,121 7,121 36 12/15/11 ITT Water Equipment Tech 586,767 586,767 586,767 37 12/16/11 Cardinal Contractors 647,523 647,523 647,523 38 12/30/11 Hole Montes 43,673 43,673 43,673 39 01/24/12 Hole Montes 25,610 25,610 25,610 40 01/24/12 Cardinal Contractors 174,823 174,823 174,823 41 01/30/12 KW Controls 73,011 73,011 73,011 42 02/24/12 Cardinal Contractors 240,416 240,416 240,416 43 03/15/12 Cardinal Contractors 246,740 246,740 246,740 44 04/05/12 Hole Montes 48,232 48,232 48,232 45 04/23/12 Cardinal Contractors 89,577 89,577 89,577 46 05/09/12 ITT Water Equipment Tech 30,578 30,578 30,578 47 05/16/12 Cardinal Contractors 62,629 62,629 62,629 48 05/17/12 KW Controls 12,169 12,189 12,169 49 06/12/12 Hole Montes 65,277 65,277 65,277 50 06/12/12 Severn Trent Environmental Svcs 9,027 9,027 9,027 Report Date:8/20/2015 ... _.._ _.... _. _11.. PORT OF THE ISLANDS Agenda Page#61 Community Improvement District Construction Schedule IAMOUNT OF CAPITAL WATER TREATMENT LIFT STATION REQ.# DATE CONTRACTOR REQUISITION OUTLAY COI PLANT REHAB 51 06/12/12 BCI Technologies 20,000 20,000 20,000 52 06/13/12 Cardinal Contractors 207,112 207,112 207,112 53 06/29/12 Soto's Lawn Service,Inc. 19,680 19,680 19,680 54 07/18/12 Cardinal Contractors 13,633 13,633 13.633 55 07/25/12 W.E.Johnson Equipment 33,088 33,088 33,088 56 08/03/12 Hole Montes 49,982 49,982 49,982 57 09/04/12 Severn Trent Environmental Svcs 3,045 3,045 3,045 58 09/04/12 Cardinal Contractors 195,290 195,290 195,290 59 09/19/12 Hole Monies 21,350 21,350 21,350 60 09/19/12 BCI Technologies 33,279 33,279 33,279 61 09/19/12 Cardinal Contractors 52,400 52,400 52,400 Total FY 2012 $ 3,282,946 $ 3,282,946 $ - $ 3,282,946 $ - 62 10/16/12 RMA Geological Consultants $ 5,990 $ 5,990 $ - $ 5,990 63 10/16/12 Cardinal Contractors 151,859 151,859 151,859 84 11/01/12 Hole Montes 10,027 10,027 10,027 65 12/11/12 Severn Trent 48,567 48,587 48,567 66 01/09/13 RMA Geological Consultants 9,170 9,170 9,170 67 01/17/13 Hole Montes 8,138 8,138 8,138 68 01/17/13 RMA Geological Consultants 16,746 16,746 16,746 69 01/17/13 Severn Trent 1,569 1,569 1,569 70 02/05/13 Cardinal Contractors 26,705 28,705 26,705 71 02/05/13 KW Controls 12.169 12,189 12.169 72 02/05/13 Hole Montes 2,533 2,533 2,533 73 02/21/13 KW Controls 12,169 12,169 12,169 74 04/23/13 RMA Geological Consultants 1,600 1,600 1,600 75 10/11/13 Xylem 43,747 43,747 43,747 76 02/25/14 Xylem 25,200 25,200 25,200 I Total FY2013 $ 376,187 $ 376,187 $ - $ 376,187 $ - I I Total FY 2014 $ - $ - $ - $ - $ - I 77 02/11/15 Fortiline $ 8,700 $ 8,700 78 03/04/15 Fortiline 148 148 79 03/04/15 Ferguson 319 319 80 03/26/15 Severn Trent 9,596 9,596 81 04/08/15 KW Controls 5,346 5,346 82 04/08/15 Gulf States Electric 5,240 5,240 83 04/08/15 Gulf States Electric 6,770 6,770 84 04/08/15 Xylem 1,964 1,964 85 04/08/15 Xylem 697 697 86 04/17/15 KW Controls 5,346 5,346 87 04/17/15 KW Controls 5,346 5,346 88 04/17/15 KW Controls 2,180 2,180 89 04/17/15 Severn Trent 12,965 12,965 90 04/29/15 KW Controls 5,346 5,346 91 04/29/15 KW Controls 32,076 32,076 I Total FY 2015 $ 102,040 $ - $ - $ - $ 102,040 1 Grand Total $ 5,478,433 $ 5,333,694 $ 42,700 $ 5,333,694 $ 102,040 I Interest FY 2011 Interest $ 5,744 FY 2012 Interest 2,291 FY 2013 Interest 303 FY 2014 Interest 173 FY 2015 Interest 93 $ 8,605 Report Date!8/20/2015 12 PORT OF THE ISLANDS Agenda Page#62 Community Improvement District All Funds Capital Improvement Program-Status Report Updated thru 7/31/15 WATER PROGRAM PROJECT FY 2016 PAID IN FY PAID PROJECT PROJECT NAME OR DESCRIPTION ESTIMATE 19 2075 I'I INCEPTION TO FY 2016 FY 2017 FY 2018 FY 2019 STATUS DATE"' W-19 Video surveillance and monitoring $ - $ - $ - $ 10,000 5 - $ - $ - ST project W-22 Fire hydrant repair and replacement $ - $ - $ 3,090 $ - $ - $ - $ - ST project Total Water Program $ - $ - $ 3,090'$ 10,000 $ - $ - $ - WASTEWATER PROGRAM ST combined WW-23 SCADA and control panel for lift stations $ 30,796 $ - $ 77,137 s 30,796 $ 30,796 $ - $ - w/WW-26 WW-24 MBR Membranes $ - $ - $ - $ 20,000 $ - $ - $ - ST WW-25 Misc.Equipment Replacement 5 - S - $ - $ - $ - $ - $ - WW-26 Replace lift station control panel $ 102,040 $ 102,040 $ 102,040 $ - $ - $ - $ - TotalWastewaterProgram $ 132,836 $ 102,040 $ 179,177 $ 50,796 $ 30,796 5 - $ - Total WaterlSewer Fund'$ 132,8361$ 102,040 1$ 182,2661$ 60,796 1$ 30,796 1$ -I$ NW,' NOTE 11>:The amounts shown in the'FY 2015 ESTIMATE'columns reflect the most recent approximation of what the District expects to spend on each project between October 1,2014 and September 30,2015. NOTE(2). The amounts shown In the'PAID IN FY 2015'column reflects project expenses incurred between October 1,2014 and September 30,2015. The total of these columns will tie to the amounts reported as'Year to Date Actual-Capital Outlay'in the corresponding monthly financial statements. NOTE I31: The'PAID INCEPTION TO DATE'columns reflect any payments made between FY 2006 and present. • • Report Date:8/20/2015 13 PORT OF THE ISLANDS Agenda Page#63 Community Improvement District All Funds Capital Improvement Program-Status Report Completed Projects Project No.' Project Name or Description I Project Total IComppteionl Comments 0-1 'Collier County Zoning/Fire Station Property $ 22,324 t 1iIi/211D6�Completed in FY 2010 G-2 Sign Variance Petition-Union Road $ 42,683 t 111712009 Completed in FY 2011 R1&2 IRoad resurfacing and repair I$ 473,138 1.Yt.1130120D7I Completed In FY 2007 I-1 Irrigation&Fire Control Panel Upgrade $ 54,621 X/3Di2008 Completed in FY 2008 1-2 Irrigation Supply Well Project $ 34,765 ='1 011120 9 8 Completed in FY 2009 I-3 Wellfield Mechanical Upgrades $ 219732 ':..;B/30,/2009 Completed in FY 2009 I.4 3rd well to provide irrigation water supply $ 287,793 .,.;.813174110 Completed in FY 2010 I-5 Wellfield SCADA $ 27,587 ,'3/3112014 Completed in FY 2010 I-6 Electrical Upgrades for Wellfield and WWTP Generator $ 247,386 .. 128/201;0 Completed in FY 2010 I-7 Canal PS Modifications $ 4,269 ,`111172009 Completed in FY 2010 I-10 Wellhead Retrofitting $ 11,615 ;'9/3412 Completed in FY 2012 I-11 Well Monitoring $ 16,746 .',91301201:3 Completed in FY 2013 1-12 Pump Retrofitting $ 10,770 :•.9130/2Q13 Completed in FY 2013 W-2 Water Treatment Plant-replace transfer pumps $ 9,887 'e.9/30/2008l Completed in FY 2008 W-4 Water Treatment Plant-repairs to building(roof,doors,windows,painting) $ 14950 7,$/30f2008 Completed in FY 2008 W-5 Water Treatment Plant-replace metal launders and walkways on softening unit&other repairs $ 56,877 `=10/3112058 Completed in FY 2009 W-6 Water Treatment Plant-replace gaseous chew storage/feed sys(chlorine)w/liquid them(bleach) $ 36,088 -=43012009 Completed in FY 2009 W-7 Water Treatment Plant-air condition room that houses compliance monitoring equipment $ 3901 /130/2008 Completed in FY 2008 W-13 Water Treatment Plant-design new WTP $ 488,844 ,910:11::. Completed in 11 2011 W-14A Water Treatment Plant-New Construction $ 4409826 •,=9730(20:14 Completed in FY 2014 W-14B Water Treatment Plant-Inspection of new construction 0 440,894 /3012(l113 Completed in FY 2013 W-15 Water Treatment Plant-New meter replacement program(with backflow prevention) $ 257,514 '0,3.01351'3 Completed in FY 2013 W-17 SCADA $ 223993 4,I01001 Completed in FY 2009 W-23 Stormwater Rention Ponds $ 110,776 113012014 Completed in FY 2011/2012 W-23a Disinfection Conversion-free chlorine to chloramines $ 11,427 .401$01,20Q9 Completed in FY 2009 WW-5 Wastewater Treatment Plant-two new mixers $ 18,810 .=i"gl3pj3b68 Completed in FY 2008 WW-8 Wastewater Treatment Plant-add second reuse pump 5 111,973 ft.7813112006 Completed in FY 2008 Wastewater Treatment Plant-replace gaseous chain storage/feed systems(chlorine and sulfur prl� WW-10 dioxide)w/liquid them(bleach and sodium ihiosulfate) $ 36,088 //3012009 Completed in FY 2009 WW-13A Reuse Storage Tank $ 589299 ,.-=4130/2010 Completed in FY 2010 WW-138 Automation of reuse water system and supplemental water $ 55,358 6/31/21310 Completed in FY 2010 WW-18 DynaLift MBR Membrane System $ 1,112960 1243012011 Completed in FY 2011 WW-19 Electrical service upgrades at WWTP $ 231,100 ..,.9/30/2009 Completed in FY 2009 WW-20 New WW I P Generator $ 110,776 s-9130019 Completed in FY 2009 WW-23 SCADA and control panel for lift stations $ 77,137 ' 013012914 Completed in FY 2014 Report Date:8/29/2015 14 PORT OF THE ISLANDS Agenda Page#64 Community Improvement Di51ricl Qenera/Fund Cash Flow Projection! A. 55P 253 Nov GEC 3A34 PE6 MAR APR may 2u76 ,811 sue 55, 2516 2016 2016 1016 2016 2016 2016 3016 2016 2016 2516 2016 2016 2016 Can Beginning 000000 5 545,473 $ 841,832 5 604,620 $ 758,287 9 779,204 $ 780.490 $ 608,083 6 827,830 0 848.747 6 869684 6 038,230 9 008.009 $ 775,301 9 743.420 Cash Inflow 179 179 139 53,590 53,590 53,595 53,590 53,590 53.596 139 139 139 139 139 Cash Oulllmv (37,300) (37,360) (40,472) (32,879) (43,304) (34.420) 134,425) (32,679) (32,679) (31,660) (31,660) (31566) (32,091) (31506) CDInw6iment - - - - - - - - - Add:Prepaid hams - - • . • • - • • - - - - AdO:Due from WO Fond 351,023 - - - - - - - • • • - - Less,Current 14M10e6(66 of 7)31)15) (18,363) - . - - . - - . . . - - Total Euimated Cash Balance WITHOUT pant duo aauum001 or 19281512V 20)6 dimet MMhq 9 841,832 $ 004,620 5 765,357 $ 770,204 $ 705,408 $ 609,665 $ 927,930 $ 946,747 $ 889,844 6 610,216 $ 006,606 9 775,351 $ 743,429 $ 712,052 Total Eulm4led Cash Balance - • past du uuumanla au F0 201 51733016 40e0t MWq 31,105,013 31,116,$01 $ 1,002,265 51,427,166 51,4$7,456 $1,456,625 51,475,792 61,496,709 $1,517,626 51,466,190 $1,454,771 $1,423,343 $1,391,301 $1,359,954 Cash Recelo)6 Special Assessmenla 5 - S • 6 • 9 55555 3 55.083 9 55.685 6 55.685 6 55,685 $ 55,685 5 - 5 - 0 - 5 - 5 - Special Assessments-Discount - - - (2,227) (2,227) (2,227) (2,227) (2227) (2,227) - - - •- (Menne 179 179 139 139 139 130 139 139 139 139 130 139 139 139 Total Cash Inflow $ 119 5 179 6 139 $ 59,608 5 51,598 9 51,596 6 51,696 $ 52,598 9 53,696 $ 130 5 139 0 159 4 139 $ 139 5812169119 121.12±110839391 Administrative PlR-Board el Supervisors S 500 8 500 5 500 0 500 1 1.000 0 500 $ 500 9 500 9 500 6 500 $ 500 5 500 5 1.000 S 500 FICA Taxes 45 45 45 45 A5 45 45 40 46 45 45 45 45 46 P101ServE02009ln0 2.167 2,167 1.583 1,503 1.583 1.583 1.583 1.583 1.583 1.583 1.583 1 583 1,583 1563 ProlServ4.egal Services 2,552 2,562 1,660 1,508 1.606 1,888 1,606 1,666 1,666 1406 1,668 1460 1808 1,668 Pro16e79-M917l Consulting Sory 2.508 2.508 2.583 2,583 2,583 2,583 2,583 2.583 2,583 2,583 2,583 2583 2,583 2.583 Prol6orv-Properly Appraiser - 6,012 - - - - - - - - - ProlServ.Special Assessment - - - 12,109 • - - - - - - - Mods!Audit - - - 1,750 1,750 - • . - - - _ Postage an0 Relent 27 27 60 50 50 50 50 50 50 50 50 50 50 50 Rental-Alaeling Room 25 25 25 25 50 25 25 26 25 25 25 25 50 26 Insurance-Gomel 1.ialnlily - 9,719 - - - - - - - Printing 6$lading 23 23 50 50 50 50 80 50 50 50 50 50 50 50 Legal Advertising 134 134 03 83 03 83 83 03 03 03 03 03 03 e3 Miscellaneous Services 80 60 115 115 115 115 115 115 115 115 116 115 115 115 650.-605000I721 Collemi75 Com - - - 1.113 1.113 1,113 1.113 1.113 1,113 - Mi6c.'Wa1311os8ng 101 101 53 83 83 53 03 83 83 63 83 83 83 03 Office Sapples 80 80 20 29 20 29 29 29 29 20 20 29 29 29 Annual 1,10(94 Fam19 Fee - - - 175 - - - - - - • - - - - Total AdrnlnIsUolive 5 8201 5 8201 5 21,718 0 7.926 $ 18.550 5 9,675 5 9.875 9 7.925 5 7.925 5 6,812 S 6.812 5 6.812 $ 7,337 5 0.872 Maintenance Conlrocls-Mgr*Services $ 8,333 $ 0,333 $ 9.333 9 8,533 5 8,333 0 8,332 6 8,333 6 8,333 5 8,333 9 8.333 6 8,333 $ 9,333 S 8,333 5 0,333 Contracts-Landscape 6,902 8,902 8,902 8,002 8,002 6,902 6,902 5,002 6,902 6,902 6,602 0,902 2,902 6.922 El-mid01y-590016gl1019 1.240 1,240 1,500 1,500 1,600 1,500 1.500 1,500 1,500 1.500 1,500 1.500 1.500 1.500 • 06617.111154)815 1,275 1.275 Mt 1,417 1.417 1,417 1,417 1,411 1,417 1,417 1,417 1,417 1,417 1.417 RAM.Renewal 8Repl050l0e1l 11,265 11,256 5,833 5,833 5,835 5,833 5.833 5,833 5.833 5,833 5533 6.801 5,833 5.833 0654.Roads and Amyways - 085 888 755 005 545 905 045 085 885 005 005 905 9814-Signage 793 183 93 83 83 43 93 83 83 83 93 83 83 83 Total Maintenance $ 29,189 5 29,109 5 24,754 5 24,754 6 24,754 5 24.754 $ 24,704 6 24,754 5 24.754 0 24.784 $ 24,754 6 24,754 $ 24,764 0 24.754 Total Cash Outflow $ 37,300 $ 37,500 $ 44,472 $ 32,6711 8 43,304 $ 34,420 $ 34,430 9 32,679 9 52,879 5 31,586 6 31,585 $ 51,866 $ 12,891 $ 31,586 15 hepork I.,..01011705 PORT OF THE ISLANDS Agenda Page#65 Community Improvement District Water and Sewer Fund Cash Flow Projections AUG SEP OCT NOV 060 JAN FEB MAR APR MAY JUN JUL AUG SEP 2015 2015 2015 2516 2016 2016 2016 2016 2016 2018 2015 2016 2016 2016 Cash 13091037013212260 S 31,624 $ (507,180)3 (436618)3 (598.8291$ (471,508)S (352.703)5 (228,508)$ (100,313)5 27,031 $ (449,010)6 1160,015)5(407,513)$(500.610)6 (520,132) Cash Inflow 70,855 20.058 27,062 178496 177,117 177.117 177.117 177,117 177,117 27,052 27,062 27.062 27.082 27067 Cash Outflow-Expanses (49.497) (49,497) 089.573) (49.172) (58314) (50922) (50,922) (49.172) (654,3681 (46.059) (46.059) (48059) (46,584) (46.0501 Add:Prepaid items - - - - - - Less'DuemGenelolFund (351,523) - - . - - Less.Cowen)Uanihies(es of 713615) (58,043) - - - - • - - - - - Total Estimated Cash Balance WITHOUT past due 588965menta or FY 2016/FY 20168)655!billing 6 (407.1801 $ (436,018)5 (598,629 $ 471,6081$ 36 703 0 226,508 $ 100,313 27631 $449615 5 488 815 3 457613 $ 505,510 5(525132)5 1645,129 • • iota)Estimated Cash Balance WITH peal due 565856mema and FY • 2015/F12016 direct billing $ 615,040 0 486,202 5 655,152 5 782,475 5 901,275 $1,027.473 S 1.153.568-S 1,251,812 $864,363 $ 755,366 $766,356 $ 747.371 $ 727,640 6 705.552 Cash 8508(051 SpecialAsse8sm4MS-Tax Collector 5 - $ • 5 • S 155,661 9 155,681 5 155561 $ 155.681 5 155.661 9 155,661 5 - 3 - 5 - 5 - 5 - Special Assessments-121ac45m1 • - (0220) (5,005) (5.6051 (6,005) 15,005) (6.005) - - - Wmar/Sewernrd0ut'nRevenue 20,548 20,046 27,038 27.030 27,038 27038 27.018 77,038 27,038 27,018 77,038 27,528 27558 27.036 (ntereeUMisceBawotte 13 63 24 24 24 24 24 24 24 24 24 24 24 24 Total Cash Inflow 0 25,655 $ 20,650 3 27,062 3 176,498 5 177,117 5 177,117 S 177,117 5 177,117 $177,117 1 27,062 5 27,052 5 27,052 5 27,062 $ 27,062 Overan00580874(10re5 Administrative 710.005)05)Sup0435016 $ 500 $ 500 3 500 3 500 9 1,090 5 500 3 500 3 500 $ 500 5 500 5 500 6 500 5 1,000 $ 500 RCA Taxes 46 46 45 45 45 46 46 45 45 45 45 45 45 45 Prof Saw-Engineering 2,107 2,167 1,051 1 583 1,583 1 583 1183 1,583 1.583 1,583 1,583 1,583 1.583 1,583 ProfSew4a4el Services 2552 2.552 1686 1866 1.666 1685 1 666 1,666 1,56e 1,668 1,666 1,866 1,860 1,666 Prof160449m8 Consull)10 Salt 2.510 2.516 2.554 2,504 2,594 2.594 2.594 2.694 2,594 2,694 2.694 2,604 2604 2,604 ProISone.Pmperty Appraiser - - 14009 - - - - - - - - - PrNServSpacialAaea.amanls . . - 6,817 - . - - • 000881 Audd - - - - - 1.750 1,730 - - - • Postage and rreighl 27 27 58 68 58 69 58 58 55 se 58 58 58 58 Ronal.Maalirg Room 25 25 25 25 50 25 25 25 26 25 26 25 50 25 Insurance-GerwNl1460)4 - - 9,719 - - - - Printing 6Waling 23 23 50 50 50 50 50 50 50 50 50 50 60 SO Legal AdwMisMg 134 134 83 83 83 63 83 83 83 53 83 83 83 83 Miscellaneous Services 168 169 217 217 217 217 217 217 217 217 217 217 217 217 Misc:AsessemN Collection Cost - - - 3113 3,113 3113 3,113 3.113 3,113 - - O110e 5079645 80 60 42 42 42 42 42 42 42 42 42 42 42 42 ToMl Administrative 5 8.210 5 8.215 5 30,550 5 0.075 5 19,117 S 11725 3 11,725 5 9,978 6 9,975 5 5,642 5 8,082 3 6862 3 7387 S 6,862 Maintenance C0n01006-14911115e78ke0 S 25,794 5 25.794 4 23,794 3 25,794 5 25,794 3 25794 5 25.750 5 25,794 5 25,704 5 25,794 5 25,794 $ 25.704 5 25.794 5 25.794 Controda-Generator Mobil - - - - - • 1,750 Communisation-Teieph-Feb 283 283 358 350 358 356 356 358 356 356 356 356 356 356 WAG.General 7.094 7.004 7.167 7,167 7,167 7,167 7,167 7,167 7,167 7,107 7,167 7,167 7,187 7.117 5854-10480441 2,917 2,817 1.050 1.850 1,600 1.810 1,880 1,580 1,800 1,850 1,880 1,050 1,880 1880 0022.18)6)7600 800 600 500 500 500 500 500 500 500 500 500 500 500 500 ' R&M-Pa6b6 Water Linea . - 500 500 500 500 500 500 500 500 500 500 300 500 00M-Water P18/4 - 833 533 033 833 833 833 633 833 033 133 833 833 R8M-Wade Water Plant 3.000 3.000 1,333 1,333 1,333 1.333 . 1.333 1,333 1,333 1,333 1,333 1,333 1,333 1,333 RAM-Sewer Lose 600 600 500 500 500 500 500 500 500 500 500 500 500 500 R&64-e 92s1.O.,8109021100 600 800 333 333 333 333 333 133 333 333 333 333 333 333 61isc.1600500 0 Permits - - 7.376 - - - - - - OP' . • 60.798 - . . . . . - • - Team alleintenance 5 41 278 S 41278 S 107368 3 39.197 $ 39.197 5 38187 5 39,107 6 39,197 0 40,947 $ 39,197 5 39,197 3 30,197 0 39,197 5 39,197 0550 Servicee Principal and Mimes 5 - S • $ 51115 S - S ' S - $ - S - 5 503.444 5 - S - S - 5 - 5 - TOW 0a7l2404u 5 • S - 5 51,815 5 - 5 • 5 - 5 - 6 • 2 503,444 0 - 5 • $ - 5 • $ • Tole,Cash Outflow S 49,497 $ 49,497 5 180,873 $ 49,172 5 60,314 5 80,522 5 60,522 5 46,172 5 854,048 5 48,069 $ 46,069 5 46,059 5 46,594 $ 48,059 'NOTES: E90me(28 C)P costs for anticipated projects ma Shown ■ Re(.4 Dale:5/20/2015 16 • PORT OF THE ISLANDS Agenda Page#66 Community Improvement District All Funds Cash Flow Projections-5 Year GENERAL FUND ADOPTED PROPOSED PROPOSED PROPOSED PROPOSED FY 2015 FY 2016 FY 2017 FY 2018 FY 2019 Operating Revenues Assessments(Net) $413,373 $413,375 $413,375 $413,375 $413,375 Interest/Miscellaneous $2.153 $1,673 $2,153 $2,153 $2,153 Total Operating Revenues $415,526 $415,048 $415,528 $415,528 $415,528 Operating Expenditures Administrative $121,696 $117,999 $121,539 $125,185 $128,941 Maintenance $293,830 $297,050 $305,962 $315,140 $324,595 Total Operating Expenditures $415,526 $415,049 $427,500 $440,325 $453,535 Capital Expenditures CIP Projects $0 $0 $0 $0 $0 Total Capital Expenditures $0 $0 $0 $0 $0 Estimated Ending Cash Balance WITHOUT past due assessments or FY 2015/FY 2016 direct billing $ 004,620 $ 712,002 $700,029 $675,232 $637,224 Estimated Ending Cash Balance WITH past due assessments and FY 2015/FY 2016 direct billing $ 1,128,601 $ 1,359,964 $1,347,991 $1,323,194 $1,285,186 WATER AND SEWER ENTERPRISE FUND ADOPTED PROPOSED PROPOSED PROPOSED PROPOSED FY 2015 FY 2016 FY 2017 FY 2018 FY 2019 Operating Revenues Assessments(Net) $1,093,920 $1,215,096 $1,215,096 $1,215,096 $1,215,096 Water/Sewer/Irrigation Revenue $245,800 $270,380 $270,380 $270,380 $270,380 Interest/Miscellaneous $285 $287 $709 $892 $1,105 Total Operating Revenues $1,340,005 $1,485,763 $1,486,185 $1,486,368 $1,486,582 Operating Expenditures Administrative $145237 $137.783 $137,783 $137,783 $137,783 Maintenance $480,170 $479,498 $479,498 $479,498 $479,498 Total Operating Expenditures $625,407 $617,281 $617,281 $617,281 $617,281 Capital Expenditures CIP Projects $50,796 $60,796 $30,796 $0 $0 Total Capital Expenditures $50,796 $60,796 $30,796 $0 $0 Debt Service Principal and Interest $655,360 $655,360 $655,360 $655,360 $655,360 Total Debt Service $655,360 $655,360 $655,360 $666,360 $655,360 Estimated Ending Cash Balance WITHOUT past due assessments or FY 2015/FY 2016 direct billing $ (436,018) $ (545,129) ($362,381) ($148,654) $65,287 Estimated Ending Cash Balance WITH past due assessments and FY 2015/FY 2016 direct billing $ 486,202 $ 708,852 $891,600 $1,105,327 $1,319,268 NOTE: The above calculations assume 100%of assessments(including direct billing)will he received in FY 2017- 2019. 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R 2 0aa X w N Co N 4 to d 00000000 00000000 00000000 00000000 00000000 00000 O . 0 O 0 0 H to • O 0 Vr yr N v> 0 N Co Z w a Co o Co 0 t-1 o o a U Z 0 I 1 1 a Co CI•u)0)CP 1()O ri v' 0000(.10,4(.4 Hr♦O.INOOI• NH riN r♦O0 M r N 0CN.-1 ONO 1•-11•00-e-1 FC -to ..-IN --I 10 NN NM m (0 01 M N H M.-I .--1 M M N r1 M.-I H H 1010 1001 • WW WO • 1010 W0 on N M . u1 en Z AC M N En. V> .-1 N ■-I Co in co ri m V? O 0 I. 1 M m H N u} £ Co H fY U A4 z N Co o 0 ZZZX-C)O0) ZCoZ-00vr ZZZZ-now. xx z-00w- zzz 0 zzZ 0 0000a- FN U C000a- u> 0000a- - ? 0000a- - 4A o0o awn o00 a o H 41 41WWaa7 WWWWala 41 44 4Q 41 aa'7 41 W41 44 aa17 www .t -) V} www FC H 1 1 1 1 d H q W I I I I f l;H 0q O I I 1 1 U NI O O I I 1 I GC H 0 I I H a D 0) 1 I H z m>HC—tFCw m7Hm-o4w m7Hm--CUW m>Ho-rn<m m I w 0H00) m I C-) 0 N 0 a HUH a 4H0 E4 a CHUH a CHUH a Co > E--1 40 AC a 9 H .-I1() HH4 H W W W a HHFC H(4E4 W a HHa H W W 41.4 HHI4H41 W 41.4 H )H 0 H H I .-1 •z W O Z Z m m m H W U Z Z m m m H W U Z Z m m m H W O Z Z m m m H WH m W W W W W H O W .-i 1 `o H00oom X41"1M000M C4H0000o X,41-(n DOW ZHUH000r) ZHUH0 H4Ha 440 H<H14: °0 Co rxaaaxaaa aaaaaaaa aaaaaaaa aaaaaaaa 0UZZmmmH 14 044 44 m co H 0 m0C()0 m mm mm m m m m'mm mmmV)m mmm mmmm m m mm a4 44 N0000 C4 4 4 H00 0 0 Z in 0 0 0 0 H 0 p r Ey CA H a Co O H .-I N E. 0; C47 W En a a a a u) 0 I 0 N LO 10 U) H CO . 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H •-I HI LO w CAI CO aw w wo a0 X 14.. ri .-1 I 0 0.4 H w P4 W 0 X X t` or- rt.4r1 Su 04 H o c4 U) >+ >+ 0 I a)(H0 .. .. .. y w Z w a 7 o •• wwm 0 CO w 0 Cl FFS-1 Ca 9 a F. wH zzz 0 z o) -1 H z H 4: H Sil 0 M. 0 H 401 w > h 0 a Cl) raa Cl) 4: 0 7 0 4.0 ra W NNNO a' N r O h r O m r-- 01 M to 01 M Cl N 4.1• 00 m d' .-I N Ft >ACD Cu r3 N O1'3 Ntp r-107 0 H+ O a o ❑ N H Q O m O Kt et CI to r-. U r Cl a m H (A U H a NNNOV' W H N h O r r X rv)r0101 H H (C'U)O1 M N W U a r♦N N O a H W 0 a 1 H W w o ✓ a z a Kt ao a0 0 H 2 4 H 14 •Q H W• (F� H(JX.x Wz HBO C7 o 0m2(-+< FC £vl W%7 ✓ cr d'cr c'c O 1 1 1 1 1 (o O'O to to W N N N N N E. mil Kt O)1n 01 01 O1 A Q O O Q O In W WNWNN a ▪ 0 00000 rd H - H.-4*-f O 0 co W Ori ri O lO H 1 1 1 1 1 0101040.4(N 1 1 1 1 1 D O N,r U1 01 W N O O O O H o 0 0 ow O M c v lilt O O O O co co H• U (VNNNN 4 4: N N N N N Cl N tX W o 0 mr M ki 5f) N W 0 cnm Q >40 • g- m o'° Ny U) O Q o o H 0 p ON O 7. O 4 In N 0 M E Z W 0 U cn U ■-■ a o 0 FC C cr W re) M W U a O Ra zaU to to a H• t�z Q F2C� • Z C9 ••cn ••V1W C) mWv u) WUZ H UZ4 O 4 U in 01 II:'a a E v E x FHN 3o a 0 V Agenda Page#75 Severn Trend Environmental Services Port of the IelsrWe Repair and Maintenance Budget Applied against budget account,copies of invoices available upon request Cap 516,000 Conlrect: Oct 2014-Sept.2016 Inv,oats ll Styles Vend Description tnvelcea Invoice$ Month Locale end mined itigalionn and water melee Ito contractors at US 41 end Stella Mattis 10/15/14 Irrigation STS South W045599 187.50 RO Weilfield•Service call on Well 82.GPM not working en SCADA. Trouble shoot and found bad surge protection modulo,roplaood module,tasted flow and totalizer on metre and SCADA. Wall 03 totalizer nol working on meter.Tasted mater,reale program and tested 10/13114 STS totalizer to observe counter Increasing. WO 04876 792.65 Service Call RO WIP-Water RO Distribution Pet analyzer malfunctioning,not on SCADA. 10/13/14 Water STS Troubleshoot.repaired PH analyzer,requires repleement display board. WO 04874 400.00 09/18!14 Water STS WTP Repaired leek on a l high service pump and check valve. W045539 187.50 09/18/14 Water STS WWTP(MDR)Install two new 4'Sweatily Vetoes at NOR at WWTP. WO 45540 300.00 Call out to repair leaking backllow at plant.Excavated by hand replace linings. Restored 09/19/14 STS area, W045611 375.00 2,242.85 Oct.2014 10/28/14 Water STS Repair water service at Bldg.380,2604 Stalls Maris Web WO 45610 212.10 10/28/14 Water 5TS Repast water service at WWTP W045608 136.00 11/3/14 Water STS install new 3/4'backilow at 330 Stella Marls South.Test and recertified, I WO 45606 175.00 Service call at WTP. Plant surge device malfunctioned and exploded.Tmubteshoet and found Ulard shorted out main board and blew door on unit. Further inspection found Inslellatln questionable.Recommend conectIng Installation with repiacemem. Further resod'found existing not under warranty Met with TV55 Engineer and he Inspected and 11/17114 Sweet STS recommended replacement. WO 94881 400.00 Service call at WTP. Trouble-shoot analyzed. Replaced matluncnoning analyzer with old 11/24/2014 Water STS one from high service pump room,fallowing bench repair and testing. WO 94878 700.00 Service call at WIP, Chlorine analyzer sample line plugged end unable to provIde efficient 11124/14 Water STS how for correct samples.Oleasamble,unplug and replum with new parts. WO 94882 000.00 2,229.10 Nev.2014 4,487.65 Nov.YID Tech depiaced one pull elation and one strobe In the sample roam that was damaged on the 10130/14 Tyco f Simplex 4008 System.Tech also repaired a ground faun on the Annunciator inv.80895876 816.86 11107/14 Water STS Assist opdrnlors with replacing the sower Influent°drum smarm gears and chain WA 94888 400.00 11/12/14 HD St,EDCO PC84220.036 Surge Suppression Nonetock Product Inv.5038360582 337.43 Emergency cat out to spray paint urea to inspect water main break. Excavte with arackeee end repair main break on Newport Drive between Morningstar and Eveningster, Restored 11/03/14 Water STS won to Its odgiant form w th Iloratam sod. WO 45615 2,562.50 Service call at Master LA Station. Laval control missing on SCADA,alarming ULC failure. Found ULC OK but PLC module failure. Replaced modulo and sent defective module In for 11/25/14 Water STS repair and evaluation. W004870 214.80 JUL 2 I 2015 POI Sabato ForJune 2015 3520 Maintenance 67230 26 Agenda Page#76 Severn Trent Environmental Services Port of the Islands Repair and Maintenance Budget Applied against budget account,copies at Invoices available upon request Cap 515,000 Contract: Oct 2014-Sept.2015 Inv.Data Service Oerd � Description invoicell Inverters$ Month Service coil at Master Lift Station Contrail.PLC vulo failure. Replaced modulo and seal 12/04/14 Sewer STS faulty one to ler warm nty repair 200.00 Al 104206 Newport Drive excavated end repaired 2 1/2''Mention lino Inside 4'caning pipe. 12/06/14 Irrigation 976 instal 2'value and restore area. WO 45671 2,396.50 At 154 Newport Dr,Building at 25080 Orchid Cove,and Building at 25084 Peacock Lane 12/18/14 Water SI S inspected ell backllows and repaired the ones that were Making. WO 45898 314.95 7,832.91 Dec_2014 12,300.59 Dec.Y70 At 109 Morningstar Cay,326 Stella Maria South and 330 Stella Mee South rebuilt,tested 01/16/15 Water STS and recenllledbackflows W045716 393.50 Al 300 Stella Nees N Unit 2605 rebuilt backllow an customers side. Al 154 Newport Drive cleaned Backllow 3570091 amd NI check valve and checked operalions. At 333 Sunrise 01/15/15 Water STS Cay Unil 3 cleaned N I check valve and placed on line. WO 45734 366.00 759.50 Jan-15 13,080.09 Jan.YTD 02/19/15 Water STS Cleaned and Tasted 2 backhows at 266 and 218 Newport Drive WO 45801 150.00 02/13/15 Sewer STS Pulled and Unciossged N2 Pump at LS 45. Checked amps. ON WO 45793 225,00 02/13/15 Witter STS Repair Broken line from Beckflow to meter at 167 Cay Dr, WO46704 76.00 02/13/15 Sewer STS AT POI Sewer Turbidity meter malfunctioned•Troubleshoot unit and ordered parts W094902 1,405.13 1,866.13 Feb-18 14,915.2.2 Feb.770 03/04/15 Sewer STS Replaced PLC Module After Failure/SCADA alarm W094879 797.00 03/05/15 Sewer STS Replaced Damaged Data Cable&Repaired Radio Port 0 LS MI. WO 84909 675.03 Checked&Adjusted Transducer Installation,cleared and reprogrammed ULC Controller 0 03)05/15 Sower STS LS$6-SCADA Alarm WO 94910 700.00 Fire station not tuncllontn9•Tauchscreen&UPS In alarm due to low battery voltage. 03/04/15 Reuss STS Replaced batteries&renal system W094903 100.00 03/10/15 Water STS Cleaned,repaired&tested backtlows 0 25057 Peacock 4102,242 and 254 Newport Dr. W045830 300.00 03/10115 Water STS Replaced pressure letters valves on blowers at WTP. Pans Supplied by customer WO 45931 225.00 Circuit Breaker Box corroded and inoperable. Replaced complete circuit-breaker panel 4 03/11/15 Sewer STS neck with stainless strut.Ceys Drive WO 94923 321.44 MSR Filter N1 Nat Running•Replaced stow meter because old one was destroyed and lull of 03124/15 Sewer STS water.Tested system for proper operation d returned It back to service WO 94924 30000 03126/15 AC 315 Alr Conditioning Service Contract far 1yr Inv38180243 179.00 03/06/15 Sewer STS Pavement markets-Sewer Hub,Threaded Plug,MIP hese bib Inv 1243437 125.92 3,723.38 Mar-15 18,638.50 Mar YTD • Master Lilt Station Leval Failure Alarm•Analog Input Morton Failure an Control Panel. 03/31/16 Sewer STS Replaced Module With Stock Device. Tested and Put Beck in Service WO 94935 400.00 Troubleshoot.Order.Remove$Replace Master Lilt Station ULC, Deleting Device 04110/15 Sewer STS Malfunctioned. WO 04926 2,443.19 04121/15 Water STS Famish II.Install new packing on Well 01. Placed back on line, WO 45918 89.75 04/13/15 Sewer 51$ Removed Farm and Ordered 6 Installed New Fans in SCADA Computer Pock WO 44931 282.67 3,196.58 Apr16 21,834.13 Apr YTD Travel to Job Site to Excavate Motor Cox and Replace Meter and Piping to Disallow Ne 155 05/12115 Water Line STS Wtnwanipee.Restore Area, WO45935 344 A0 POI Rebate For June 2015 3520 Meinlenence 87230 27 Agenda Page#77 Severn Trent Environmental Services Port of the islands Repair and Maintenance Budget Applied against budget account,copies of invoices available upon request Cap$16,000 Contract: Oct 2014-Sept.2015 IInv. Service Void Description Invoice* Invoice S Month Troubleshoot Rail SSI,PLC and Electrical Connections. Resat System and Put Back In 03/31115 Water STS Service WO94932 Communication Failed,Lowered Antenna Mast and Found Corroded Cable Connector, 04120115 Cleaned Connection,Sealed end Put Back In Service. Ordered New Cable. WO94932 c Replaced antenna,Cable and Connectors. Sealed Connection and Put Beck Into Service. 5)21115 0 WO 94932 1,271.78 High Flow Station. Pump MI Not Pumping. Removed Flom Well and Determined Ware 0312015 Sower 575 Ring end Impeller Needed to Be Replaced. WO 45.888 337.50 TroubleshootWindows and SCADA Network Issue-SCADA Computer Network Communication was trmtic,causing false alarms. Windows Anti-Virus Scan Was Causing 04/10/15 Sewer STS Conflict wi SCADA Network, WO 94933 1,186.00 At Building 8142,Apartment 1403 Newport Drive,'Excavated and Repaired Use on 05/12/15 Water Line STS Backilow. Backflaed and Restored Area. WO 45963 226.45 3,365.22 May-15 25.199.35 May YID 05/12/15 Water STS Excavated meter hex&piping backaow 0 155 Windward Cay. Restored area. WO 45935 .344,49 Excavated and Repaired line on hackflaw at Building 0 142•1403 Newport Drive. Backfiliad 135/12/15 Water STS and restored area. WO 45953 226.45 05/05/15 Wator 575 Fixed leaking backflow. Installed Gasket Nil8 retested WO 45988 290.45 881.39 June 20,080.74 JUL 2 1 7!1 POI Rebate For June 2015 3520 Maintonance 87230 28 (.1 t Ti 8 8 21 0 0. 0 r. }- V) 10 s- 0- 1,1 0 • 8 g (7; 11 , dr o < -- , 0. .; 0 0 s ,5; 0 .0 0 o ,,F1 '01 tO "11 111 ti) 8 -2 2 g a to a 0)10 CO v^ . 0 0— s s .6 CD II) to. g 8 ci a: • g • (2, cc■ 8 .g El; d o il a S wz to; co co '• A • 2 - (6 9 > o • ti 0 .1.11 CO -g g (D 0. 8 w e 3 —E r4 & d 0. 29 Severn Trent Environmental Services Agenda Page#79 Port of the Islands • Chemical Budget igainet budget account,copies of invoices available upor Cap$20,000.00 Brat yoar Contract:Oct 2014-Sept.2015 s t r:'' r"v _w ��f ". e� sA,, t) $a Y�IP 1 ) ,r _t 1 3F} - t - ..—lnv.04te.----SQ1 •._ y Y41Ndgr,'�„�7 DOsoHpHo'h_ ., k_: s*r3:x f::...-, .\r'. -o,.n [ �_<_.._ .__...._— ,., , �_., r.,. _,._,..__ .,�,.._,_.._*yolc►tz Ingol£9:4:.::_.__.._."*iHt 09/22/14 DUMONT HYPOCHLORITE SOLUTIONS 321242 133.50 09/22/14 DUMONT HYPOCHLORITE SOLUTIONS • 321243 54.00 08/25/14 DUMONT HYPOCHLORITE SOLUTIONS 318985 147,00 10/06/14 DUMONT HYPOCHLORITE SOLUTIONS 322400 155.25 10/20/14 DUMONT HYPOCHLORITE SOLUTIONS 323847 135.00 10/20/14 DUMONT HYPOCHLORITE SOLUTIONS,SODIUM HYUDROXIDE 323846 224.50 849.26 Oct Total 11/03/14 DUMONT HYPOCHLORITE SOLUTIONS,SODIUM HYDROXIDE 325052 514.75 11/03/14 DUMONT HYPCFILORITE SOLUTIONS 325053 101.25 11/17/14 DUMONT HYPOCHLORITE SOLUTIONS 328288 146.50 11/17/14 DUMONT HYPOCHLORITE SOLUTIONS 326267 66.00 830.60 Nov Total 1,070.75 510 Total 12/08/14 DUMONT HYPOCHLORITE SOLUTIONS,SODIUM HYDROXIDE 328507 315.00 12/09/14 DUMONT HYPOCHLORITE SOLUTIONS 328693 202.50 517.60 Dee Total 2,107.26 YTD Total 12/29M4 DUMONT HYPOCHLORITE SOLUTIONS,SODIUM HYDROXIDE,DUMONT AS4000,PAWC A 102 PLUS 329191 1,248.26 , OSMOSIS 12/29/14 DUMONT HYPOCHLORITE SOLUTIONS 329192 135.00 01/12/15 DUMONT HYPOCHLOLRITE SOLUTIONS,SODIUM HYDROXIDE 330541 055.20 01/20/15 DUMONT HYPOCHLORITE SOLUTIONS 331632 135.00 01/26/16 DUMONT HYPOCHLORITE SOLUTIONS 331631 357.00 01/12/15 DUMONT HYPOCHLORITE SOLUTIONS 330542 175.50 2,706.86 Jan Total 4,903,20 YTD Total • 02/02/15 DUMONT HYPOCHLOLRITE SOLUTIONS,SODIUM HYDROXIDE 331931 202.60 02/09/15 DUMONT HYPOCHLOLRITE SOLUTIONS,SODOM HYDROXIDE 332921 162.00 02/09/15 DUMONT HYPOCHLOLRITE SOLUTIONS,SODIUM HYDROXIDE 332920 309.74 02/20/16 DUMONT HYPOCHLORITE SOLUTIONS,SODIUM HYDROXIDE,DUMONT AS4000,PAWC A 102 PLUS - 383769 1,206.25 OSMOSIS 1,580.49 Feb Total 8,703.89 570 Total 03/09/15 DUMONT HYPOCHLOLRITE SOLUTIONS,SODIUM HYDROXIDE 335075 357,00 03/09115 DUMONT HYPOCHLOLRITE SOLUTIONS,SODIUM HYDROXIDE,Oumonlh OH 5000 55 GL OR ' 335078 448.75 03/23/15 DUMONT HYPOCHLORITE SOLUTIONS,SODIUM HYDROXIDE,DUMONTAS4000,55 GLOM 336036 482.00 03123/15 UUMONT HYPOCHLOLRITE SOLUTIONS,SODIUM HYDROXIDE 336037 135.00 • 1,422.76 Mar Total 8,208.44 510 Total • 04/06/15 OUMONT HYPOCHLOLRITE SOLUTIONS,SODIUM HYDROXIDE,CITRIC ACID 337041 294.75 30 P01 Rebate For June 2015 3520 Chemical 64300 Severn Tront Environmental Sae/loos Agenda Page#80 Port of the Islands Chemical Budget tgalnet budgot account,copies of invoices available upon Cap$20,000.00 first year Contract 0012014-Sept.2015 04/06/16 DUMONT HyPOCHLOLRITE SOLUTIONS, 337042 135.00 04/20/16 DUMONT HYPOCHLOLRITE SOLUTIONS,SODIUM HYDROXIDE SOLUTION 338846 382.93 04/20/19 DUMONT HYPOCHLOLRITE SOLUTIONS, 338847 330.75 1,143.43 Apr Total . 8,349.87 YTD Total 5/16//2015 DUMONT HYPOCHLOLRITE SOLUTIONS, 340388 236.26 5/16/2015 DUMONT HYPOCHLOLRITE SOLUTIONS,SODIUM HYDROXIDE SOLUTION 340387 382,93 519.18 May Total 8989,05 YTD Total 5/10/2015 DUMONT HYPOCHLOLRITE SOLUTIONS,SODIUM HYDROXIDE SOLUTION 241202 1453$ 5/18/2055 DUMONT HYPOCHLOLRITE SOLUTIONS-SH 500055 0L DR 342261 337,98 6/1/2015 DUMONT HYPCOCHLORITE SOLUTIONS-SOUBUM HYDROXIDE•DUMONTA S4000 56 GL DR••A 342649 1,182.98 1NE A 102 PLUS,REVERSE OSMOSIS 8/1/2015 DUMONT HYPOCHLOLRITE SOLUTIONS, 342860 121.60 8/15/2015 DUMONT HYPOCHLOLRITE SOLUTIONS,SODIUM HYDROXIDE SOLUTION 343602 319.25 6/15/2015 DUMONT HYPOCHLOLRITE SOLUTIONS, 343603 121,80 2,228.58 June Total 12,197.61 YTO 31 POI Rebels For June 2015 3520 Chemical 64300 cy, CO (7 8 ) - N G) "A 0 u, co al V) 4D s•L N 8 • (1), (D. a- ,g ,01 co c § ,c.N1 r-I P; .0) -1 - § co L. j CI. to (n; az! N N. A § .1. • '11* 6 - N Lai1 0) 2 g .2; Nj. N •,. p a) CI ,c? 1!P1 4. o t. w N to 6 a § t 8 •§.. - Z (411, N- C) te: T" ZO- 0).• .13 sit 8 0 w- cc. .c ()..g: g 0 "16 14 o cc 0 s - "6 t g E 32 Port of the Islands Community Improvement District Severn Trent Services, Management Services Division 210 North University Drive, Suite 702 •Coral Springs,Florida 33071 Telephone: (954)753-5841•Fax: (954)345-1292 September 10,2015 Mr. A. William Moss City Manager City of Naples City Hall 735 Eighth Street South Naples, Florida 34102 Mr. Leo E. Ochs,Jr. Mr.Dwight E. Brock Collier County Manager Clerk of the Circuit Court 3299 Tamiami Trail East Collier County Courthouse Annex Naples,Florida 34112-5746 3315 Tamiami Trail East Suite 102 Naples,Florida 34112-5324 Dear Messrs.Moss, Ochs and Brock: In accordance with Chapter 189 of the Florida Statutes we are required to provide to you at the beginning of each Fiscal Year a notice of our public meeting schedule. Notice is being given that the Board of Supervisors of the Port of the Islands Community Improvement District will hold their meetings for Fiscal Year 2016 at the Orchid Cove Clubhouse;25005 Peacock Lane,Naples, Florida at 10:00 a.m.on the third Friday of each month as follows: October 16,2015 April 15,2016 November 20, 2015 May 20, 2016 December 18,2015 June 17,2016 January 15,2016 July 15,2016 February 19,2016 August 19,2016 March 18,2016 September 16,2016 If you have any questions or concerns,please contact me at 239-245-7118. Sincerely, &iirrire Calvin Teague District Manager Agenda Page#83 NOTICE OF MEETINGS PORT OF THE ISLANDS COMMUNITY IMPROVEMENT DISTRICT The Board of Supervisors of the Port of the Islands Community Improvement District will hold their meetings for Fiscal Year 2016 at the Orchid Cove Clubhouse; 25005 Peacock Lane; Naples,Florida 34114 at 10:00 a.m.on the third Friday of each month as follows: October 16,2015 November 20,2015 December 18,2015 January 15,2016 February 19,2016 March 18,2016 April 15,2016 May 20 2016 June 17,2016 July 15,2016 August 19,2016 September 16,2016 The meetings are open to the public and will be conducted in accordance with the provision of Florida Law for Community Improvement Districts. Meetings may be continued to a date,time and location to be specified on the record at the meetings. There may be occasions when one or more Supervisors will participate via telephone. Any person requiring special accommodations at any of these meetings because of a disability or physical impairment should contact the District Management Company, Severn Trent Services at (954) 753-5841 at least two (2) calendar days prior to the meeting. If you are hearing or speech impaired, please contact the Florida Relay Service at (800) 955-8770 for aid in contacting the District Office at least two(2)days prior to the date of the meetings. Each person who decides to appeal any action taken at these meetings is advised that person will need a record of the proceedings and accordingly, the person may need to ensure a verbatim record of the proceedings is made including the testimony and evidence upon which such appeal is to be based. Calvin'Teague District Manager roc Berger, Toombs, Elam, �} Gaines & Frank Certified Public Accountants PL 600 Citrus Avenue Suite 200 Fort Pierce,Florida 34950 772/461-6120//461-1155 FAX: 772/468-9278 July 29, 2015 Mr. Stephen Bloom Severn Trent Management Services 210 North University Drive, Suite 702 Coral Springs, FL 33071 The Objective and Scope of the Audit of the Financial Statements You have requested that we audit the financial statements of Port of the Islands Community Development District, which comprise governmental activities, each major fund and the budgetary comparison for the General Fund as of and for the year ended September 30, 2015 which collectively comprise the basic financial statements. We are pleased to confirm our acceptance and our understanding of this audit engagement by means of this letter for the year ending September 30, 2015 and thereafter for two annual renewals if mutually agreed by Port of the Islands Community Development District and Berger, Toombs, Elam, Gaines & Frank, Certified Public Accountants PL. Our audit will be conducted with the objective of our expressing an opinion on the financial statements. The Responsibilities of the Auditor We will conduct the audit in accordance with auditing standards generally accepted in the United States of America and "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 of 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. 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. Fort Pierce/Stuart Member AICPA Member AICPA Division For CPA Firms Member FICPA Private Companies Practice Section 41:(-) Berger, Toombs Elam, ee Gaines & Frank C.:d WbFta¢uuxaru Pt Port of the Islands Community Development District July 29, 2015 Page 2 Because of the inherent limitations of an audit, together with the inherent limitations of internal control, an unavoidable risk that some material misstatements may not be detected exists, even though the audit is properly planned and performed in accordance with generally accepted auditing standards. Also, an audit is not designed to detect errors or fraud that are immaterial to the financial statements. The determination of abuse is subjective; therefore, Government Auditing Standards do not expect us to provide reasonable assurance of detecting abuse. In making our risk assessments, we consider internal control relevant to Port of the Islands Community Development District'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. However, we will communicate to you in writing concerning any significant deficiencies or material weaknesses in internal control relevant to the audit of the financial statements that we have identified during the audit. We will also communicate to the Board any fraud involving senior management and fraud that causes a material misstatement of the financial statements that becomes known to us during the audit, and any instances of noncompliance with laws and regulations that we become aware of during the audit. The funds that you have told us are maintained by Port of the Islands Community Development District and that are to be included as part of our audit are listed below: 1. General Fund 2. Water& Sewer Fund As part of our audit process, we will request from management written confirmation concerning representations made to us in connection with the audit including among other items: a) That management has fulfilled its responsibilities as set out in the terms of this letter, and; b) That it believes the effects of any uncorrected misstatements aggregated by us during the current engagement and pertaining to the latest period presented are immaterial, both individually and in the aggregate, to the financial statements taken as a whole. e<<j Berger,Toombs, Elam, fky Gaines& Frank Port of the Islands Community Development District July 29, 2015 Page 3 Management is responsible for identifying and ensuring that Port of the Islands Community Development District complies with the laws and regulations applicable to its activities, and for informing us about all known material violations of such laws or regulations. In addition, management is responsible for the design and implementation of programs and controls to prevent and detect fraud or abuse, and for informing us about all known or suspected fraud or abuse affecting the entity involving management, employees who have significant roles in internal control, and others where the fraud or abuse could have a material effect on the financial statements or compliance. Management is also responsible for informing us of its knowledge of any allegations of fraud or abuse or suspected fraud or abuse affecting the entity received in communications from employees, former employees, analysts, regulators, short sellers, or others. The Board is responsible for informing us of its views about the risks of fraud or abuse within the entity. and its knowledge of any fraud or abuse or suspected fraud or abuse affecting the entity. Port of the Islands Community Development District agrees that it will not associate us with any public or private securities offering without first obtaining our consent. Therefore, Port of the Islands Community Development District agrees to contact us before it includes our reports or otherwise makes reference to us, in any public or private securities offering. Port of the Islands Community Development District's Records and Assistance If circumstances arise relating to the condition of the Port of the Islands Community Development District's records, the availability of appropriate audit evidence, or indications of a significant risk of material misstatement of the financial statements because of error, fraudulent financial reporting, or misappropriation of assets, which in our professional judgment, prevent us from completing the audit or forming an opinion, we retain the unilateral right to take any course of action permitted by professional standards, including declining to express an opinion, issuing a report, or withdrawing from the engagement. During the course of our engagement, we may accumulate records containing data that should be reflected in the Port of the Islands Community Development District books and records. The District will determine that all such data, if necessary, will be so reflected. Accordingly, the District will not expect us to maintain copies of such records in our possession. Other Relevant Information In accordance with Government Auditing Standards, a copy of our most recent peer review report has been provided to you, for your information. Berger,Toombs, Elam, 4-:r Gaines& Frank Cen,M htltc.vmrni>nu 0. Port of the Islands Community Development District July 29, 2015 Page 4 Fees, Costs and Access to Workpapers Our fees for the audit and accounting services described above are based upon the value of the services performed and the time required by the individuals assigned to the engagement, plus direct expenses. Invoices for fees will be submitted in sufficient detail to demonstrate compliance with the terms of this engagement. Billings are due upon submission. Our fee for the services described in this letter for the year ending September 30, 2015 will not exceed $7,000 unless the scope of the engagement is changed, the assistance which Port of the Islands Community Development District has agreed to furnish is not provided, or unexpected conditions are encountered, in which case we will discuss the situation with you before proceeding. All other provisions of this letter will survive any fee adjustment. The two annual renewals must be mutually agreed and approved by the Board of Supervisors. In the event we are requested or authorized by Port of the Islands Community Development District or are required by government regulation, subpoena, or other legal process to produce our documents or our personnel as witnesses with respect to our engagement for Port of the Islands Community Development District, Port of the Islands Community Development District will, so long as we are not a party to the proceeding in which the information is sought, reimburse us for our professional time and expenses, as well as the fees and expenses of our counsel, incurred in responding to such requests. The documentation for this engagement is the property of Berger, Toombs, Elam, Gaines, & Frank. However, you acknowledge and grant your assent that representatives of the cognizant or oversight agency or their designee, other government audit staffs, and the U.S. Government Accountability Office shall have access to the audit documentation upon their request and that we shall maintain the audit documentation for a period of at least three years after the date of the report, or for a longer period if we are requested to do so by the cognizant or oversight agency. Access to requested documentation will be provided under the supervision of Berger, Toombs, Elam, Gaines, & Frank audit personnel and at a location designated by our Firm. Reporting We will issue a written report upon completion of our audit of Port of the Islands Community Development District's financial statements. Our report will be addressed to the Board of Port of the Islands Community Development District. We cannot provide assurance that an unmodified opinion will be expressed. Circumstances may arise in which it is necessary for us to modify our opinion, add an emphasis-of-matter or other-matter paragraph(s), or withdraw from the engagement. 'e'C Gaines & 6 a nk' Elam, L..N.rvI..tMM.n.naxii 21 Port of the Islands Community Development District July 29, 2015 Page 5 In addition to our report on Port of the Islands Community Development District's financial statements, we will also issue the following types of reports: • Reports on internal control and compliance with laws, regulations, and the provisions of contracts or grant agreements. We will report on any internal control findings and/or noncompliance which could have a material effect on the financial statements. • Management letter required by Chapter 10.500, Rule of the State of Florida Auditor General. This letter constitutes the complete and exclusive statement of agreement between Berger, Toombs, Elam, Gaines, & Frank and Port of the Islands Community Development District, superseding all proposals, oral or written, and all other communications, with respect to the terms of the engagement between the parties. Please sign and return the attached copy of this letter to indicate your acknowledgment of, and agreement with, the arrangements for our audit of the financial statements including our respective responsibilities. Sincerely, J' & BEIT OOOMBS, ELA , �INES& FRANK J.W. Gaines, CPA Confirmed on behalf of the addressee: J. Anthony Davis Chairman • Baggett, Reutimann & Associates, CPAs PA Certified Public Accountants Judson B.Baggett,MBA,CPA,CVA,Partner 6815 Dairy Road Marci Reutimann,CPA,Partner Zephyrhils,FL 33542 Phone:(813)788-2155 Fax: (813)782-8606 System Review Report To the Partners October 31,2013 Berger,Toombs,Elam, Gaines&Frank, CPAs PL and the Peer Review Committee of the Florida Institute of Certified Public Accountants We have reviewed the system of quality control for the accounting and auditing practice of Berger, Toombs, Elam, Gaines & Frank, CPAs PL, (the firm), in effect for the year ended May 31, 2013. Our peer review was conducted in accordance with the Standards for Performing and Reporting on Peer Reviews established by the Peer Review Board of the American Institute of Certified Public Accountants. As a part of our peer review, we considered reviews by regulatory entities, if applicable, in determining the nature and extent of our procedures.The firm is responsible for designing a system of quality control and complying with it to provide the firm with reasonable assurance of performing and reporting in conformity with applicable professional standards in all material respects. Our responsibility is to express an opinion on the design of the system of quality control, and the firm's compliance therewith based on our review. The nature, objectives, scope, limitations of, and the procedures performed in a System Review are described in the standards at www.aicpa.org/prsummarv. As required by the standards, engagements selected for review included engagements performed under Government Auditing Standards and audits of employee benefit plans. In our opinion, the system of quality control for the accounting and auditing practice of Berger, Toombs, Elam, Gaines & Frank, CPAs PL, in effect for the year ended May 31, 2013, has been suitably designed and complied with to provide the firm with reasonable assurance of performing and reporting in conformity with applicable professional standards in all material respects. Finns can receive a rating of pass,pass with deficiency (ies), or fail. Berger, Toombs, Plain, Gaines & Frank, CPAs PL, has received a peer review rating of pass. Bagt fat euti nann&Associates,CPAs, (an,OER_REroer Member:American Institute of Certified Public Accountants(AICPA);Florida Institute of Certified Public Accountants(FICPA); National Association of Certified Valuation Analysts(NACVA) ` t lc k \.3 i August 2015 Field Managers Report Water Treatment Plant Operations and Maintenance The Water Treatment Plant produced and distributed 1.929 MG for the month of August which is an average of .062 MGD. Wastewater Plant Operations and Maintenance The WWTP treated approximately 1.896 MG for the month of August which is an average of.061 MGD Reuse System Operations and Maintenance The reuse system delivered 5.695 MG for the month of August which is an average of.184 MGD. Permit Compliance: Water Treatment Plant: *All permit requirements met Wastewater Treatment Plant *All permit requirements met At Our Treatment Facility • Replaced the starter on the circulation pump for the MBR. • Repaired a chlorine leak on the WWTP. • Replaced the drive sprocket on the Rotomesh influent screen. • Replaced the air valve on MBR Skid#1. • Replaced Air relief valve on Process Control Blower#1. 1 12600 Union Road Naples,Florida 34114• Tel 239-642-9219• Fax 239-642-9469 www.severntrentservices.com ot-te_ Is i ,...3 August 2015 Field Managers Report Sludge Processin• Event At WWTP i " . '' ' ,,,........____,: ' ' '''''''''.';< ' f 7 I ff, • Ilpf # 1011 1 --; ; A.'i.:, x 111 o ,' i .., p y! v, gy; k I In The Community: • Mosquito control program is going well. Up to 3 events per week as needed. • Construction under way at US 41 Median. East Side Canal New Draina•e tt t.. ,Na 11:' o- 4- y� 2 rv`.rvi%C,.a jy,„,,Pi J•v"(�6 d76.,„pc,>riii�rota e y, 12600 Union Road Naples,Florida 34114•Tel 239-642-9219•Fax 239-642-9469 www.severntrentservices.com e.of5-4e_ ki2<x,,,k, \3 August 2015 Field Managers Report Still No Change Yet With New•ort Drive Exit ^ � Drains•e , Still Floodin• In The Median Just East Of Newport Exit .ass. TSq o � i 404 Water Leak Re'air underneath drivewa on Stella Maris South ,�• r: e ` a �;(� z - � '4�- `r`W` rte` �. r � -- l �, 1 �,r.* Y 4 �,l cue`s1 • '"!..*:4'..-,..,.:?': : 3 IN g 7 3 �/� _ 91.244•>1.04, r',rte .- _ y �y,,� Ul5+1 'G6>rd� //'At/I db�> $yJ9'+'�/YI.✓1YW1 GL exy" 12600 Union Road Naples,Florida 34114•Tc1239 642-9219•Fax 239-642-9469 www.severntrentservices.com 0140 1q124;V: August 2015 Field Managers Report CMMS Work Order Report—August 2015 Summary Total#of WO's 252 Total#of Preventative 250 Total#of Corrective 2 Total#of WO's Completed 252 Total Hours 119 Inventory Count Sheet For Membrane Biological Reactor Item Description Quantity Condition Keystone Rack&Pinion Air- 1 New Driven Actuator for 4"Drain Line 4"Dezurik Butterfly Valve z New Synthetic Oil for Kaeser Blower 10 New Pneumatic Actuators for Air Driven Valves z New Permeate Pump VFD i New 5VX67o V-Belt For Blower Drive 1 New Motor i"Hayward Electric Driven Solenoid&Valve Combo 2 New Stainless Steel Chain for Rotomesh 3 New 4 Po-cr V74* f j/'J1yi+aY���4 f✓lG %("S7%r�Y�ir.ir4%��3 y pYl';� 12600 Union Road Naples,Florida 34114•Tel 239-642-9219•Fax 239-642-9469 www.severntrentservices.com Agenda Page#93 INSTR 5153469 oR 5178 PG 2159 E-RECORDED 7/28/2015 8:06 AM PAGES 2 DWIGHT E. BROCK, CLERK OF THE CIRCUIT COURT, COLLIER COUNTY FLORIDA Doc @.70 10.70 REC 518.50 This instrument prepared without opinion of title by: Michael L.Michetti,Esquire Woods,Weidenmiller,Michetti&Rudnick,P.L. 9045 Strada Steil Court Suite 400 Naples,FL 34109 (239)353-7859 Space above this line for recording data QUIT CLAIM DEED TI fiS QUIT CLAIM DEED is made this day of' -To(y ,2015,between Port of the Islands Sea Food LLC,a Florida lint' •: : :t •""r .any("trantor")whose post oMce address is 179 Eveningstar Cay,Naples,Florida 3,l 14itlt.n1t c'�"<.u,7t: and Michael J.Furdock,wife and husband("Grantee"),whose post o •a, 179 Evenings , aples,Florida 34114-9612. (Wherever used herein the terms eran. a • -' a •n ad... insular. •plc ,heirs,legal motsemmives,and assigns of individuals,and the successors and assigns of •rpo 'an,-" •-- ..text so its or . 'res.) The Grantor, in consid rati r r f : s m o le 7 1t11:t Tt 00) and other good and valuable consideration paid by the Grant:e,So e : ,o c r• of i is is Acre.y acknowledged,does hereby remise,release and quit-claim u to' r e G ffi ` all _S,; •le,interest,claim and demand which the said Grantor has in and .r• follow described lot,a Wee sr p: i f land,situated,lying and being in the County of Collier,State of"' •F: to wit ' 0 0 The East One-Half(1/2) of Lot ter g 'ort of the Islands,according to the plat thereof, as recorded in Plat Book 17, g d •1,of the Public Records of Collier County, Florida. Subject to ad valorem taxes for the year 2015 and subsequent years;zoning,building code and other use restrictions imposed by governmental authority;outstanding oil,gas and mineral interests of record if any;and restrictions, reservations and easements common to the subdivision;provided however,that none of them shall prevent use of the property for residential purposes. To have and to hold the same,together with all and singular the appurtenances there unto belonging or in anywise appertaining,and all the estate,right,title,interest,lien,equity and claim whatsoever of the said Grantor,either in law or equity,to the only proper use,benefit and behalf of the said Grantee forever. [SIGNATURES TO FOLLOW] OM CUM ara MAGrr 015 Agenda Page#94 *** OR 5178 PG 2160 *** IN WITNESS WHEREOF,the said Grantor has signed and sealed these presents the day and year first above written. Signed,sealed and delivered In the presence of: .133 .Ad-L6A1 Ad-L6, Port of the Islands Sea Food LLC, Witness#1 Al� a Florida limited liability company Print Name: LAS e' Fri t°,ts Witness#2 ,1 y:���" Print Name: \,t�� �� 3 rY i Ur Michael Furdock,Manager f•CAVY- CO STATE OF FLORIDA ) t..� ss: COUNTY OF COLLIER The f o r e g o i n g ins .ent a c O 1 d ; t. y T.be I re me this 9 day ofJuly, 2015,by Michael Furdock, . •. ;;. Is ., • . :ood LLC,a Florida limited liability company,on behalf o ' company and who L, i pe •. :lly known to me or[ ✓1 has produced a i!o r•M �" . 'ver's license as trill t. �. co, NtrAwi ♦ t Frr' w war.:! Pu i ir"r,of IT da Print. .. •e`: r• - 8 24 Az (Seal) DIANA I9 DIAZ My Commission Expires: 40-/96/2a3`" x art CCMi ISSION#+EE182486 EXPIRES December 28,2415 (On 3880133 FiattetteterySenknoorn own GLUM DUO Mlle 2012 Agenda Page#95 INSTR 5153470 OR 5178 PG 2161 E-RECORDED 7/28/2015 8:06 AM PAGES 2 DWIGHT E. BROCK, CLERK OF THE CIRCUIT COURT, COLLIER COUNTY FLORIDA DoC @.70 $0.70 REC $18.50 This instrument prepared without opinion of title by: Michael I..Michetti,Esquire Woods,Weidenmiller,Michetti&Rudnick,P.L. 9045 Strada Steil Court Suite 400 Naples,FL 34109 (239)353-7859 Space above this line for recording data QUIT CLAIM DEED THIS QUIT CLAIM DEED is made this ( day of .J,) ,2015,between Port of the Islands Sea Food LLC,a Florida Iimi ,• labili r mpany(" rantor")whose post office address is 179 Even ingstar Cay,Naples,Florida 34 • ails r, "& d r er and Deborah C.Gardner,husband and wife("Grantee"),whose post o' :r•• efts 1 120 De :• 4'• .,Batesville,Indiana 47006-8989. (Wherever used herein the teams 'rote• ••-. -"shall include singular, d pl• ,twins,Segal representatives,oral assigns of individuals,and the successors and assigns o r .rpo-.io r r,.J. .a•mils or ••diva. The Grantor,in consi•'era'• • t • i : ¢: 1.00',and other good and valuable consideration paid by the Gran■ •the 0 . • if 1 i i•he •by acknowledged,does hereby remise,release and quit-claim 4ftj 6 ^t•• 1fi'a,_r,al.r it t '•tle,interest,claim and demand which the said Grantor has in an.Qd t,c follow described lo,; •iece•r p t'- •f land,situated,lying and being in the County of Collier,State o `t. •a,to wit: 0 The West One-Half 0/2) of 57' ••f.:11.1: .1.'art of the Islands,according to the plat thereof,as recorded in Plat Book ., .es , %1• , ,of the Public Records of Collier County, . Florida. Subject to ad valorem taxes for the year 2015 and subsequent years;zoning,building code and other use restrictions imposed by governmental authority;outstanding oil, gas and mineral interests of record if any;and restrictions,reservations and easements common to the subdivision;provided however,that none of them shall prevent use of the property for residential purposes. To have and to hold the same,together with all and singular the appurtenances-there unto belonging or in anywise appertaining,and all the estate,right,title,interest,lien,equity and claim whatsoever of the said Grantor,either in law or equity,to the only proper use,benefit and behalf of the said Grantee forever_ [SIGNATURES TO FOLLOW) 4 CW PALS 10r, Agenda Page#96 *** OR 5178 Pc 2162 *** IN WITNESS WHEREOF,the said Grantor has signed and sealed these presents the day and year first above written. Signed,sealed and delivered In the presence of: C"--e-AT-:•/-1-1 Port of the Islands Sea Food LLC, Witness#1 a Florida limited liability company Print Name: � a{m e: Case .y �f-4cr J S' Witness 42 $y; '-Print Name: �. k c l l€ r 3 V,lr I �/�(,l•.} Michael Furdock,Manager .i F,R Cot J STATE OF FLORIDA ) 00� .s: COUNTY OF COLLIER • - \-'""-I The foregoing ins• en w,• :' . lc,: > , �: . `..,es ed .efore me this 9 day of July,2015,by Michael Furd. I.. ,: !.e • :. fthe, d• : .Food LLC,a Florida limited liability company,on behalf 4th•company and w o .e ly known to me or( 1 has produced a driver's license: t::., f^ , F[= \ ' 'j ;•.:. ;P - :ATP Florida Printed ame: • AIWA bpa (Sea_) F* DIANA B DIAZ My Commission Expires: i ?/,9e.bow F.' ' **t MY ooas 4363 oN 0 EE1824e5 `•'' ': EXPtRES December 21,2015 i4o7136403 Rank.ean nun CLAW DUD FFG,2 O 2 Agenda Page#97 INSTR 5153468 OR 5178 PG 2151 E-RECORDED 7/28/2015 8:06 AM PAGES 8 DWIGHT E. BROCK, CLERK OF THE CIRCUIT COURT, COLLIER COUNTY FLORIDA REC $69.50 INDX $2.00 LOT LINE ADJUSTMENT AFFIDAVIT NOW COME, Mark Gardner and Deborah Gardner,Vicki Christy and Michael Furdock,and Michael Furdock, as Manager of Port of the Islands Sea Food, LLC, a Florida limited liability company,who,being duly sworn,depose and say that: 1. Mark Gardner and Deborah Gardner,husband and wife(collectively"Lot 11 Owners"),are fee simple title holders of Lot 11,Eveningstar Cay at Port of the Islands.As recorded in Plat Book 17, Pages 40-41 of the public records of Collier County,Florida(hereinafter,"Lot I 1"). 2. Michael Furdock is Manager of Port of the Islands Sea Food,LLC,a Florida limited liability company. Port of the Islands Sea Food,LLC,a Florida limited liability company,("Lot 12 Owner")is the fee simple title holder to Lot 12,Eveningst ,�:•�: ,�..,� the Islands.as recorded in Plat Book 17,Pages 40-41 of the public records of Co©rC• "';tr01"a''1• ,• 4. . after,"Lot 12"). 3.Viki Christy and Michael Fut... usband and wife(col y e "Lot 13 Owners"),are the fee simple title holder to Lot 13,Ev nin_ ., .:y a •. • . e!slams . recorded in Plat Book 17, Pages 40-41 of the public records orCo icr Coun 1. • '•a e inafter " • 13")(Lot 11,Lot 12,and Lot 13 maybe hereinafter collectiv=1y 1•.a�e"t.`� 4. The Lot 11 Owners,Lot in�t •n.,/: • • 1.. to er.::. a 4. ust the common lot line between the Lots so that one-half o • 2 becomes annex •an• p: o V of 11 and one-half of Lot 12 becomes annexed to and a part o %p as depicted in th , -t e' _.:1..•/egal descriptions prepared by Court H.Gregory,Florida Professi. :' : d Surveyor 46004, . c.-.' ereto and made part hereof as Exhibit"1" ` 5. The foregoing lot line adjustment con k" :,'-1.stantial boundary change between the adjacent parcels within the meaning of Section 4.03.04 of the Collier County Land Development Code (LDC). 6. Lot 11 Owners,Lot 12 Owner,and Lot 13 Owners hereby consent to the lot line adjustment in accordance with Section 4.03.04 LDC. 7. Because the lot line adjustment will result in two lots generally equivalent in size to each other,the lot line adjustment meets the standards of,and conforms to,the requirements in accordance with Section 4.03.04 LDC, 8. The existing lots are not existing non-conforming lots within the meaning of Section 1.08.02 LDC. 9. Furthermore, the lot line adjustment will not affect the development rights or permitted density or intensity of use of the affected lots by providing the opportunity for the creation of new lots for resale or development within the meaning of Section 4.03,04 LDC. 10. This Affidavit is being given pursuant to Section 4.03.04 of the Collier County Land Development Code. OR 5178 PG 2152 Agenda Page#98 This Affidavit has been reviewed and approved b,. 1„;„......._.011, ; ; . • t,11,t, ' of the Development Services Department BY:John R.Houldsworth,Senior Site Plans •eviewer ofColiier County,Florida on the 4 q day of , jA2 200 [SIGNATURES TO FOLLOW] r; CC 0 i \V( f--- f1-- G 1 Agenda Page#99 OR 5178 PG 2153 LOT 11 O Mark r V" 7‘'.."---- DJ )2,-1-, Deborah Gardner STATE OF T.nftc4;aAq COUNTY OF Jtii�'(<1 The foregoing instrument was eckno d - «r, s„ ,, day of�ypi ) 2015, by Mark Gardner,who is personally known to me or , r.? :: ,roduced ,_-"-,,,A11.2:01;,. as identification. NOTE If a type of ide i on is not inserted in t . .1: provided, then the person(s) executing this instrument was personally .a riurne:--t_____` (EaIt 11'!f ;T 's4) t(Seal or Stamp) l /',Amor,••k;_ , U.- y�, at'j ;,.., tam i1r ' ZL ■ 0 `,� r ALCI\ t STATE OF ara�d i vtq COUNTY OF ,;lee The foregoing instrument was acknowledged before me this, ,t 5-4�day of ;/ 2015,by Deborah Gardner,who is personally known to me or who has produced a r^i der (t zexv as identification. NOTE: If a type of identification is not inserted in the blank provided,then the person(s) executing this instrument was personally known to me. Si we of Notary i � � (5ealerStamp) Co Mr's 55too �xaZr<3 'rq l lli?'°1i 1 . • Agenda Page#100 Ott 5178 PG 2154 LOT 12 OWNER: Port of the Islands Sea Food,LLC,a Florida limited liability company .. •-:-" By;..-.....---‘...:-. • ,-: _ Michael Furdock Its: Manager STATE OF 117(.-- COUNTY OF C..:,q i., r- The foregoing instrument was acknowledged before me this 2..) day of 4-Yr. 2015,by Michael Furdock as Manager of Port of the Isle Sea Food.LLc.;aFIrida.limiied liability company,who is personally known to me or who has produced .",t..7:)t.... as identification. NOTE; If a type of identification is not in.sertecrin the/blan)Cpiiivided,then executing this instrument was personally known to me. 0..;-,.,7--.7\ i7-7-',1:-.; •.-. -.., ,—,, , , , sla i Itai, I 7 : \ ''7 1„ •-il mummer :, .....A,. k,.,...1 ,, 1, ) ,,, , ....,k, MYCOMMISSION•EE 13Xtc t ■k ,.......',.., t........4':1 :.1•1 ,S ;, .7,,,....1 a.: • .,...,. V•t} it') EXPISES:Novambra 13,2015 ap- Bon.iell 11A,1•=btoPuta:Uoderotten .,e''',' . .' '=. •' , .- ,, •, , = Agenda Page#101 OR 5178 PG 2155 LOT 13 OWNER: Michael`Furdock Vicki Christy I STATE OF rl- COUNTY OF C t- 1 A,i The foregoing instrument was acknowledged before me this day of r.: 2015,b Michael Furdock,who is personally known to me or who : • .1.4a. "bc as' identification. NOTE: If a type of identifi..: 1�li . jp, se blank provided,then the person(s) executing this instrument was personally it. fit, e. '�VV v>stV ulaoaEY mow.►..►4fAlli__•I;.• ;.a MY0 NtaEE 1371000 ign''R'W+t `e — •, (Scat 1 STIRE5:Nnvamber 13,201 1' 44 0oc4edlnmta»ari§bto L, pv , , .._, STATE OF I:L �CJ . 1 �`S. COUNTY OF Cal ,— 4!E CI (;;. The foregoing instrument was acknowledged before me this 22.da of ' '^ 2015, by Vicki Christy,who is personally known to me or who has produced C i t.. as identification. 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