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Backup Documents 12/08/2015 Item #16I1 MISCELLANEOUS CORRESPONDENCE BOARD OF COUNTY COMMISSIONERS December 8, 2015 1. MISCELLANEOUS ITEMS TO FILE FOR RECORD WITH ACTION AS DIRECTED: A. CLERK OF COURTS: 1) Items to be Authorized by BCC for Payment: 2) Letter from Clerk to BCC Chairman Tim Nance: Letter to Commissioner Tim Nance, BCC Chairman from Clerk of the Courts Dwight. E Brock, regarding a"payables report" requested by the Board of County Commissioners B. DISTRICTS: 1) Heritage Greens Community Development District: Meeting Agenda 09/21/2015 Meeting Minutes 09/21/2015 Meeting Minutes 09/21/2015 (CDD Audit Committee) 2) Port of the Islands Community Improvement District: Meeting Agenda 09/04/2015; 10/02/2015 (09/04/2015 Continuation) Meeting Minutes 09/04/2015; 10/02/2015 (09/04/2015 Continuation) C. OTHER: 1) Administrative Services Department: Fiscal Year 2015 Report on Interest Penalty Payments 2) Collier County Water & Wastewater Authority: May 13, 2015 Water& Wastewater Authority Meeting Minutes and Final Orders 2015-02, 2015-03, 2015-03, 2015-04 and 2015-05, adopted November 23, 2015 C OMUfltY\ f C Tier CLERK OF THE CRC T COURT COLLIER COUNT LOUR OUSE i 3299 TAMIAMI TRAIL E STE#700 Dwight E. Brock- k of ircuit Court Phone(239)252-8516 •NAPLES,FL 34112-5749 —1= Fax (239)252-6179 ' I Clerk of Courts • Comptroller • Auditor• odian of County Funds December 2, 2015 Board Minutes and Records Collier County 3299 Tamiami Trail East, Ste 400 Naples, FL 34112 RE: Items To Be Authorized by BCC for Payment 12/08/2015 Dear Ms. Morgan: Attached are the special interim reports as provided for in Section 2c of the agreed-upon order dated July 16, 2015 by Judge James R. Shenko. Please place these reports and this correspondence on the "Miscellaneous Correspondence" section of the next meeting agenda of the Board of County Commissioners. If you have any questions,please let me know. Sincerely, Robin Sheley Operations Manager CC: Commissioner Tim Nance, Chairman of the Board, District 5 Commissioner Donna Fiala,District 1 Commissioner Thomas Henning, District 3 Commissioner Georgia Hiller, District 2 Commissioner Penny Taylor,District 4 Dwight E. 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EoEil 4 8 8 8 8 8 W 8 8 c E E "..c :l i o W s o i$SS agc d n a << W9 8844,368838 (3,s8 a a nn ad au H LL LL LL LL LLLL LL J LL LL LLy �LL LLLL Ii5�3 Y!$ `�, g T of d °< 0 0 0 00 00 County of Collier CLERK OF THE C1RCNIT COURT COLLIER COUNTIOURT -LOUSE 3315 TAMIAMI TRL E STE 102 Dwight E.Brock-d1erk of Circuit Court P.O.BOX 413044 NAPLES,FL 34112-5324 NAPLES,FL 34101-3044 Clerk of Courts • Comptroller • Auditor ustgdian of County Funds December 1, 2015 The Honorable Tim Nance, Chairman Board of County Commissioners 3299 Tamiami Trail East Suite 303 Naples, FL 34112-5746 Dear Commissioner Nance: I am writing in response to your request that my office prepare a "payables report" for the Board of County Commissioners. My office certainly agrees to prepare a payables report for the Board. In order to do that, however, we need additional information regarding the purpose for each of the Board's purchases. Only the Board's Agency knows the purpose for their purchases and this information is not always provided to my office. Obviously, my office cannot report information to the Board unless the information is provided. Once the information is provided to the Clerk's office, we will gladly include it on a report for the Board. In the proposed executive summary you requested that I certify that the listed payables had been audited in accordance with Florida Law. Unfortunately, I cannot complete my audit of the payables until after the Board approves the expenditures and finds that the expenditures serve a valid public purpose. Part of my audit involves an independent review of the Board's determination of valid public purpose and how the purchase serves that purpose. I cannot review a Board finding that has not yet been made. Proceeding in this manner -- first, having the Board find expenditures serve a valid public purpose and second, having the Clerk's office audit that finding -- follows existing Florida law and the direction provided by the Florida Auditor General's Office. More specifically, in the Auditor General's audit of Okaloosa County, the office explained: "the Attorney General has indicated on numerous occasions that documentation of an expenditure in sufficient detail to establish the authorized public purpose served, and how that particular expenditure serves to further the identified public purpose, should be present at the point in time when the voucher is presented [to the clerk] for payment of funds. The Attorney General has further indicated that unless such documentation is present, the request for payment should be denied." For that reason, while my office can provide a payables report for the Board's consideration, subject to the necessary and required information noted above being provided by the Board's Phone- (239) 252-2646 Fax- (239) 252-2755 Website- www.CollierClerk.com Email- CollierClerk @collierclerk.com Agency, my office cannot certify that the listed payables have been audited in accordance with Florida Law because that audit necessarily takes place after the Board's approval and findings. In the spirit of continued cooperation, and as we remain compliant with the Interlocal Agreement, while the Interlocal Agreement. provides that my office can charge the Board additional fees for preparation of additional reports, like the requested payables report, we are not seeking additional fees at this time. On a final note, in addition to providing the Board with the requested payables report subject to the limits above, my office will also continue to provide the report outlined in the court order dated July 16, 2015 and the 136.06 report as required by Florida Statutes, during the pendency of the litigation. If you would like to further discuss the requested payables report please contact me. Respectfully, Dwight Brock Clerk of the Circuit Court Enclosure: Sample Payables Report CC: Board of County Commissioners Leo Ochs, Jr., County Manager Board Minutes and Records Miscellaneous Correspondence Phone- (239)252-2646 Fax- (239) 252-2755 Website-www.CollierClerk.com Email- CollierClerk@collierclerk.com t m 0 m a 0 0 m ,- " 0 .9.2 E y E> Z E m „ c Y m n C 20 u o 'a o a a — , -Q 1 Til gp '-�Qri vQ� �p X ° Y Y Y o 0 d• ppfp N r.:2 M ImW,.W^ c: NN N il..7 Qq W a)10Oye{a2pY O �� U n 40 C) 1EN aa00n �� 0 [V N. 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(n m u) u) 9 p c')o] N C)V 1U O V' tD tN3 N`q' N N N Q) ep-Npppp N a' 0th0 ON)ON)00)00)00) O)00) W 0 W 0) 00) N N N N N N N N N NN N N D P -o Heritage Greens Community Development Distri BYA�q �- Board of Supervisors George Coombs, Chairman Calvin Teague, District Manager Jim Marshall, Vice Chairman Greg Urbancic, District Counsel Marsha Coghlan, Assistant Secretary James Carr, PE, District Engineer Henry Michaelson, Assistant Secretary John Jordan, Assistant Secretary Meeting Agenda September 21, 2015 — 6:00 p.m. Audit Committee Meeting 1. Roll Call 2. Ranking of the Audit Firm Proposals and Recommendation of Selected Audit Firm 3. Adjournment Regular Business Meeting 1. Roll Call 2. Approval of the Minutes of the August 17, 2015 Meeting 3. Consideration of Audit Committee Recommendations to Enter into a Three -Year Contract with the Selected Audit Firm 4. Audience Comments 5. Old Business A. Resident Data Base Update B. Sidewalk Repairs Update C. Security Contract Update 6. New Business A. Northeast Property Brazilian Pepper Removal B. Traffic Engineering Feedback C. Century Link Invoice Review 7. Manager's Report A. Follow -Up Items — Vehicle Violations Report B. Financial Statements 8. Attorney's Report 9. Engineer's Report 10. Supervisors' Requests and /or Comments 11. Audience Comments 12. Adjournment NEXT MEETING IS SCHEDULED FOR OCTOBER 19, 2015. District Office: Meeting Location: 210 N. University Drive, Suite 702 Heritage Greens Community Center Coral Springs, Florida 2215 heritage Greens Drive 954- 753 -5841 Naples, Florida www.heritagcgreensedd.org Naples Daily News Naples, FL 34110 Affidavit of Publication Naples Daily News -------------------------------------------------- +------------------ - - - - -- HERITAGE GREENS COMMUNITY DEVELOPMENT DISTRICT 210 N UNIVERSITY DR 4702 CORAL SPRINGS FL 33071 REFERENCE: 027769 59776924 REQUEST FOR PROPOSAL State of Florida Counties of Collier and Lee Before the undersigned authority, personally appeared Dan McDermott, says that he serves as the Inside Sales Supervisor, of the Naples Daily News, a daily newspaper published at Naples, in Collier 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 Daily News is a newspaper published at Naples, in said 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 year, next preceding the first publication of the attached copy of advertisement; and affiant 5eyern T further says that he has neither paid nor Nyijw Public -li promised any person, firm or corporation any auraoje discount, rebate, commission or refund for the purpose of securing this advertisement for rt�br tlrm hc5 publication in the said newspaper. Fou�aaE PUBLISHED ON: 08/24 AD SPACE: 68 LINE FILED ON: 08/24/15 ---- ------ -- --- -- -- ---- -- --- - ^ --?' - -- Signature of Affiant Sworn to and Subscribed before me this _11D day of �— 20J� Personally known by me �•C2t^ vw Notary Public State of Florida Susan D Flora y; . My commission FF 040250 OF Expires 07 /28/2017 Naples Daily News Naples, FL 34110 Affidavit of Publication Naples Daily News -------------------------------------------------- +------------------ - - - - -- HERITAGE GREENS CO DEVELOPMENT DISTRI 210 N UNIVERSITY D CORAL SPRINGS FL REFERENCE: 027769 59754500 State of Florida County of Collier Before the undersig appeared Daniel McDer serves as Inside Sale News, a daily newspap Naples, in Collier Cc attached copy of adve newspaper on dates li Affiant further say News is a newspaper p Collier County, Flori newspaper has heretof published in said Col day and has been ente matter at the post of Collier County, Flori next preceding the fi attached copy of adve further says that he promised any person, discount, rebate, core purpose of securing t publication in the sa PUBLISHED ON: 09/12 AD SPACE: 76 LINE FILED ON: 09/12/1 --------------------- Signature of Affiant Sworn to and Subscrib Personally known by m TEE- RfT—AGff GREENS COMB HERITAGE GREENS CON 210 N UNIVERSITY DR CORAL SPRINGS FL 33C REFERENCE: 531310 690519 State of Florida Counties of Collier Before the undersi4 appeared Dan McDermc the Inside Sales Sur news, a daily newspa Collier County, Flor advertising was publ listed. Affiant further say: News is a newspaper Collier County, Flor has heretofore been entered as second cl office in Collier Cou 1 year next precendi attached copy of adv any person, firm or c commission or refund this advertisement f_ newspaper. AD SPACE:43 FILED ON:10 /01/15 PUBLISHED ON: September 14, 2015 Signature of Affiant Sworn to and Subscri Personally known by Naples Daily News Naples, FL 34110 Affidavit of Publication Naples Daily News w L 0 C d E O 41 d Z, E 0 V N C V d Of r 0 0 N r O N LL. O a� L co co E E 7 N N Q O a m C J Q m c Q0. °c o C) ° ° cc rn o ; F. o 0 y iL - NNM OD L L LL LL LL LL p N c' 3E;7a= c maw aNrW m o LL y Qa CL N N O m .E S Imc° �am E� ` E 0 H 0 ` c Qa c N m o 0 ma, Im o LL w , U c o w c ao mE '•�� c O Im a N N � c Cm '.N a U � C1 w ° c m nd 7 ,,, _N � o m y W c" �_ N O N Q 3 U N E Im N O °Qcm�� av� Q) 0 oaIm Q am0 L w Qmo daUo 0 m 0 rn m o o m m ui o L A Q U N 0 °O cx m C.) 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() C L.+ C rn N W� N w > 'c �0 N a7 U .�. - 'a OO •O y c N .0 .N C m c N v L C O tq C "mW �� '03°�� N�EN�� CD —° N w U E U w� �. c 2A) � M N 7 C 0 `min n ..4) j m 0 'C O C 0- o.N °�a` E� co p O] 7 o co m U m w E Im � 06 E o NU m 2 O.0 m ImJ w N E 0 E 00 m m °N LL 0) m w ii C) C9 Q U m L C1 m v 0 w m N LL -I- a) m a 4DGrau & Associates CERTIFIED PUBLIC ACCOUNTANTS Proposal to Provide Financial Auditing Services HERITAGE GREENS COMMUNITY DEVELOPMENT DISTRICT Proposal Due: September 4, 11:OOAM Submitted to: Heritage Greens Community Development District Attn: Auditing Services 210 N University Drive, Suite 702 Coral Springs, Florida 33071 Submitted by: Antonio J. Grau, Partner Grau & Associates 2700 North Military Trail, Suite 350 Boca Raton, Florida 33431 Tel (561) 994 -9299 / (800) 229 -5728 Fax (561) 994 -5823 tonyCZD-araucpa.com / www.graucpa.com Table of Contents PAGE EXECUTIVE SUMMARY / TRANSMITTAL LETTER ....................... ..............................1 FIRM QUALIFICATIONS & EXPERIENCE ..................................... ............................... 3 STAFFQUALIFICATIONS . ........................................................... ............................... 21 REFERENCES............................................................................... ............................... 28 COSTOF SERVICES ...................................................................... .............................31 SUPPLEMENTAL INFORMATION ................................................ ............................... 33 Graze &Associates 2700 North Military Trail, Suite 350 Boca Raton, Florida 33431 6 CERTIFIED PUBLIC ACCOUN'T'ANTS (561) 994 -9299 - (800) 299 -4728 Fax (561) 994 -5823 September 4, 2015 Heritage Greens Community Development District Attn: Auditing Services 210 N University Drive, Suite 702 Coral Springs, Florida 33071 Re: Request for Proposal for Professional Auditing Services for the fiscal years ended September 30, 2015 -2017 Grau & Associates (Grau) is pleased to respond to the Heritage Greens Community Development District's (the "District ") Request for Proposal (RFP), and look forward to working with you on your audit. We are a team of knowledgeable professionals with extensive experience in audits for organizations just like yours, and we know how to work with you to complete an effective and efficient audit. Since our focus is on government, we fully understand the professional services and work products required to meet your RFP requirements. Our team provided services in excess of 19,000 hours for our public sector clients last year, and we currently audit over 300 governmental entities. Our practice is unique as 98% of work is either audit or work related to government and non - profit entities. In addition to our firm's focus, Grau & Associates is a great fit for your audit for a variety of other reasons, Including: Experience Grau is proud of the fact that the personnel we assign to your audit are some of the most experienced auditors in the field. Unlike many other firms, our auditors work almost exclusively with governmental entities, which mean they are more knowledgeable and efficient on audits like yours. Our engagement partners have decades of experience and take a hands -on approach to our assignments, which all ensures a smoother process for you. Also, due to Grau's very low turnover rate for our industry, you won't have to worry about retraining your auditors from year to year. Service Our clients are pleased with the level of personalized service they receive from our talented professionals. Because of our extensive experience, we are adept at making the transition to a new firm as smooth as possible. We work with you to resolve any issues and keep in regular contact so there are no surprises when the final report delivers. In fact, your engagement team will report any potential audit adjustments to you on a regular basis so you will have adequate time to research and respond. Additionally, we have a disaster recovery plan that includes daily data back -ups and offsite file storage, so in the case of an emergency, your records would be safe. Heritage Greens Community Development District September 4, 2015 Responsiveness We pride ourselves on our high level of responsiveness. We answer emails and telephone calls within 24 hours, and usually right away. We are always accessible to clients during business hours, and make every effort to answer any questions as they arise. Additionally, we don't just complete your audit and disappear. We understand the "big picture" and think beyond the traditional auditor's perspective. We remain in touch for the entire year, suggesting ways you can improve your District's performance, procedures and controls. We will update, advise and educate you on new or revised reporting requirements so you are sure to always remain compliant. Reputation Our reputation in our field is impeccable. We have never been involved in any litigation, proceeding or received any disciplinary action. Additionally, we have never been charged with, or convicted of, a public entity crime of any sort We have the professional staff available to perform the engagement and resources required to complete the work. We are financially stable and have never been involved in any bankruptcy proceedings. Standards Grau & Associates is a professional association / licensed certified public accounting firm serving clients through the state of Florida. We are a member of the American Institute of Certified Public Accountants (AICPA) and the Florida Institute of Certified Public Accountants (FICPA). Additionally, individuals are members of both the (GFOA) and (FGFOA). Grau is also a member of the Governmental Audit Quality Center (GAQC). Our audit will follow the Auditing Standards of the AICPA, Generally Accepted Government Auditing Standards, issued by the Comptroller General of the United States, and the Rules of the Auditor General of the State of Florida, and any other applicable federal, state and local regulations. We will deliver our reports in accordance with your requirements. This proposal is a firm and irrevocable offer for 90 days. We certify this proposal is made without previous understanding, agreement or connection either with any previous firms or corporations offering a proposal for the same items. We also certify our proposal is in all respects fair, without outside control, collusion, fraud, or otherwise illegal action, and was prepared in good faith. Only the person(s), company or parties interested in the project as principals are named in the proposal. Grau has no existing or potential conflicts, and anticipates no conflicts during the engagement. Our Federal I.D. number is 20- 2067322. We would be happy to answer any questions or provide additional information as needed. Please do not hesitate to call or email either of our Partners, Antonio J. Grau, CPA (tgraua-graucpa.com) or Racquel McIntosh, CPA (rmcintoshCa)-araucpa.com) at 561.994.9299. We thank you for considering our firm's qualifications and experience, and look forward to serving you. Very truly yours, Grau & Associates cw� Antonio J. Grau 2 Grau &Associates CERTIFIED PUBLIC ACCOUNTANTS Firm Qualifications & Experience Grau & Associates is a medium -sized accounting firm providing comprehensive financial and compliance auditing, attestation and accounting, and other management consulting services and we are properly registered and licensed by the State of Florida. The Partners, Consultant and Managers of Grau are members of the American Institute of Certified Public Accountants and the Florida Institute of Certified Public Accountants. Grau & Associates is a properly registeredilicensed State of Florida professional corporation and all assigned supervisory professional staff are properly registered /licensed to practice in the State of Florida. Grau's Focus and Experience • We are dedicated to serving Special Districts. • We currently audit over 300 Special Districts. • Last year, Grau performed in excess of 19,000 hours of services for our Public Sector Clients under Governmental Auditing Standards. • Grau currently only provides audit and attestation services principally for governmental and non- profit entities under government auditing standards. The firm and staff are 100% dedicated to the audit practice. During Grau's history we have consistently focused on providing service to the public sector. By focusing our resources on this industry, we provide the highest level of services to our Public Sector Clients. Grau & Associates has a total of 16 employees, 14 professional staff, including 2 Partners and 12 professionals who specialize in providing accounting, consulting, monitoring and auditing services to the Public Sector and 2 administrative professionals. The number of professional staff by employee classification is as follows: Partners * 2 2 2 Managers * 1 1 1 Advisory Consultant 1 In order to maintain our high level of technical competence, we provide continuing professional education programs for all partners and professional staff members, which exceed national and state standards. All of the audit professionals of Grau & Associates exceed the education requirements as set forth in Government Auditing Standards, published by the Comptroller general of the United States, and our continuing professional education programs ensure that all audit professionals meet the requirements to participate in audits of government agencies. 4 Professional Staff Tr Partners - All of our Partners are CPA's and have diversified public accounting experience. They are responsible for overall engagement performance, policy, direction and quality control and have far exceeded minimum CPE requirements. Managers - All of our Audit Managers are CPA's who have demonstrated the ability to plan audit engagements, supervise personnel and maintain frequent contact with clients. They continually upgrade their skills through the firm's continuing education programs and courses sponsored by the AICPA, FICPA and GFOA. They have far exceeded minimum CPE Requirements. Seniors - All of our Seniors have a minimum of 3 years of diversified public accounting experience. They perform audits, evaluate staff, review findings and prepare audit reports. They possess the potential for upward mobility and have far exceeded minimum CPE requirements. Memberships All of the firm's CPA's are properly licensed as CPA's and members in good standing of both the American Institute of Certified Public Accountants and the Florida Institute of Certified Public Accountants. In addition, certain firm professionals are members or have been members of the following professional groups: • FICPA Committee on State and Local Government • Florida Government Finance Officers Association • Technical Resource Committee of the Government Finance Officers Association • Special Review Committee of the Government Finance Officers Association • Florida Institute of CPA Non - Profit Conference Committee • Florida Association of Special Districts • Florida Public Pension Trustees Association In addition, we have an ongoing recruitment program that seeks only those accountants with a proven record of academic success. When we recruit at the senior and manager level, we select CPA's with proven governmental accounting and auditing experience. Quality Control and Confidentiality Grau participates in an external quality review program requiring an on -site independent examination of our auditing practice. Grau has consistently received an unqualified opinion on the quality of our audit practice. During our firm's last external quality control review, six audits were reviewed, including five government audits. A copy of the report on the firm's most recent quality review can be found on the following pave. In addition to scheduled Peer Reviews, our firm continually monitors performance to ensure the h /ghest quality of services. Under the supervision of the Audit Partner, an Audit Manager is responsible for monitoring quality control of a// appropriate engagements. Results of State and Federal Reviews All state and federal reviews of the firm's reports and working papers have been accepted without change or revision to issued reports. L W d m d �a N �. C 72 N m � 3 c ; c a ° 0 a a d c �Uu `fi N IS N u E y aQ` a � a y M bi Q o5 u�J N C ay to m ro M A �a �a �Uy i Pri O •4-' � }. • O 9q a o U a O v it N U W U W L W d m d �a N �. C 72 N m � 3 c ; c a ° 0 a a d c �Uu `fi N IS N u E y aQ` a � a y M bi Q o5 u�J N C ay to m ro M A �a �a �Uy i Partial List of Clients The following is a partial list of clients served and related experience: COMMUNUDEVBLOPWD�CTS y Aberdeen Community Development District ✓ 9/30 Allen Plantation Community Development District ✓ 9/30 Amelia Concourse Community Development District ✓ 9/30 Amelia National Community Development District ✓ 9/30 Amelia Walk Community Development District ✓ 9/30 Anthem Park Community Development District ✓ 9/30 Antigua at St. Augustine Community District ✓ ✓ 9130 Aqua Isles Community Development District ✓ 9/30 Arbor Green Community Development District ✓ 9130 Arlington Ridge Community Development District ✓ 9/30 Artisan Lakes Community Development District ✓ ✓ 9/30 _ Ave Maria Stewardship Community Development District �Y ✓ ✓ 9/30 Aventura lies Community Development District ✓ ✓ 9/30 Bahia Lakes Community Development District ✓ ✓ 9/30 _ _ Ballantrae Community Development District ✓ ✓ 9/30 Ballantrae Hillsborough Community Development District ✓ ✓ 9/30 Bartram Park Community Development District _ ✓ ✓ 9/30 Bartram Springs Community Development District —� ✓ ✓ 9/30 Bay Creek Community Development District ✓ ✓ 9/30 Bay Laurel Community Development District ✓ ✓ ✓ 9/30 Bay Tree Community Development District ✓ ✓ 9130 Bayside Improvement Development District ✓ ✓ 9130 Baywinds Community Development District T— _ ✓ 9/30 Beach Community Development District —� — s ✓ ✓ 9130 Beacon Tradeport Community Development District ✓ 9/30 Beeline Community Development District ✓ ✓ 9130 Bella Verda East Community Development District ✓ 9/30 Bella Verda Lake Community Development District ✓ 9/30 Bella Vida Community Development District ✓ ✓ 9/30 Bellagio Community Development District ✓ ✓ 9130 _ Belmont Community Development District ✓ ✓ 9/30 Belmont Lakes Community Development District_^ ✓ ✓ 9/30 Blackburn Creek Community Development District ✓ ✓ 9/30 Bluewaters Community Development District ✓ ✓ 9/30 Bobcat Trail Community Developement District Boggy Creek Community Development District ✓ ✓ ✓ 9/30 9/30 Bonnett Creek Resort Community Development District _ y ✓ ✓ 9/30 OOMMiJI+ UDEMPMENTD�('I'3 (Continued) t Bonita Village Community Development District ✓ ✓ 9130 Brandy Creek Community Development District ✓ ✓ 9130 Bridgewater Community Development District ✓ ✓ 9/30 Bridgewater of Wesley Chapel Community Development District ✓ 9/30 Briger Community Development District ✓ ✓ 9/30 Brooks of Bonita Springs 1 Community Development District ✓ ✓ 9/30 Brooks of Bonita Springs II Community Development District ✓ ✓ 9/30 Candler Hills East Community Development District ✓ ✓ 9/30 Capital Region Community Development District ✓ 9/30 Captain's Key Dependent District ✓ ✓ 9/30 Caribe Palm Community Development District ✓ ✓ 9/30 Cascades at Groveland Community Development District ✓ 9/30 Catalina at Winkler Preserve Community Development District ✓ ✓ 9130 CBUBM Port Orange West Community Development District ✓ 9130 Cedar Pointe Community Development District ✓ ✓ 9/30 Celebration Point Community Development District ✓ 9/30 Central Lake Community Development District ✓ ✓ 9/30 Century Gardens Community Development District ✓ ✓ 9/30 Century Gardens at Tamiami Community Development District ✓ ✓ 9130 Century Parc Community Development District ✓ ✓ 9/30 CFM (Coolidge Fort Myers) Community Development District ✓ 9/30 Chapel Creek Community Development District ✓ 9/30 Champions Gate Community Development District _ ✓ ✓ 9/30 Channing Park Community Development District ✓ ✓ 9/30 City Center Community Development District ✓ 9/30 City Place Community Development District ✓ ✓ 9130 Clearwater Cay Community Development District ✓ 9/30 Coastal Lake Community Development District ✓ 9/30 Cuconut Cay Community Development District ✓ ✓ 9130 Concorde Estates Community Development District 9/30 Concorde Station Community Development District ✓ ✓ 9/30 Connerton West Community Development District ✓ 9130 Copper Creek Community Development District ✓ ✓ 9/30 Copper Oaks Community Development District ✓ 9130 Copperstone Community Development District ✓ ✓ 9130 Coral Bay Community Development District ✓ ✓ 9/30 Coral Keys Homes Community Development District ✓ ✓ 9130 Coral Town Park Community Development District ✓ 9130 Coronado Community Development District ✓ ✓ 9130 Cory Lakes Community Development District ✓ ✓ 9/30 (Continued)' Q ' " Country Club of Mount Dora Community Development District ✓ 9/30 Country Greens Community Development District ✓ ✓ 9/30 Country Walk Community Development District ✓ ✓ 9/30 Covington Park Community Development District ✓ ✓ 9/30 Creekside Community Development District y ✓ ✓ 9/30 Crestview 11 Community Development District ✓ ✓ 9/30 Crestview West Community Development District ✓ ✓ 9/30 Cross Country Home Services Community Development District ✓ 9130 Cross Creek Community Development District ✓ ✓ 9/30 Cutler Gay Community Development District ✓ 9/30 Cypress Cove Community Development District ✓ ✓ 9/30 Cypress Grove Community Development District ✓ ✓ 9/30 Cypress Lakes Community Development District ✓ ✓ 9/30 Cypress Shadows Community Development District ✓ ✓ 9/30 Deer Island Community Development District ✓ 9/30 Deer Run Community Development District ✓ 9/30 Diamond Hill Community Development District ✓ _ ✓ 9/30 Double Branch Community Development District ✓ ✓ 9/30 Dove Pond Community Development District ✓ 9/30 Downtown Doral Community Development District ✓ ✓ 9/30 Dunes Community Development District ✓ ✓ ✓ 9/30 Dupree Lakes Community Development District ✓ ✓ 9/30 Eagle Point Community Development District ✓ 9/30 East Bonita Bridge Road Community Development District ✓ ✓ 9/30 East Park Community Development District ✓ ✓ 9/30 Easton Park Community Development District ✓ ✓ 9/30 Enclave at Black Point Marina Community Development District ✓ ✓ 9130 Encore Community Development District ✓ ✓ _ 9/30 Enterprise Community Development District _ ✓ ✓ ✓ 9/30 Estancia at Wiregrass Community Development District ✓ ✓ 9/30 Estates at Cherry Lake Community Development District ✓ ✓ 9/30 Estates at Cherry Lake Community Development District ✓ ✓ 9/30 Estuary Community Development District ✓ ✓ 9130 Fallschase Community Development District ✓ ✓ 9130 Fiddler's Creek Community Development District — ✓ ✓ 9/30 Fishhawk I Community Development District ✓ ✓ 9/30 Fishhawk 11 Community Development District ✓ 9/30 Fishhawk III Community Development District ✓ 9130 Fleming Island Plantation Community Development District _ _ _✓ ✓ 9130 Founder's Ridge Community Development District �~ ✓ 9130 COMMUNITY DEVELOPMENT DMCT3 (Continued) s _ r Fountainbleau Lakes Community Development District ✓ ✓ 9/30 Forest Creek Community Development District �— — - - - -- --. __—.___.__...._..__.. .______._.__- ....._- .- ._.__.._. Gardens at Millenia Community Development District ✓ ....._✓ _ __ -- _ -- 9130 - - - -- -_ 9130 Glen St. Johns Community Development District ✓ ✓ 9/30 Gramercy Farms Community Development District ✓ 9130 Grand Hampton Community Development District ✓ ✓ 9130 Grand Haven Community Development District ✓ ✓ 9130 Greater Lakes /Sawgrass Community Development District ✓ ✓ 9130 Greyhawk Landing Community Development District — ✓ 9130 Groves Community Development District ✓ ✓ 9130 Habitat Community Development District ✓ ✓ 9730 Hacienda Lakes Community Development District ✓ ✓ 9130 Hamal Community Development District ✓ ✓ 9/30 Hammocks Community Development District Harbor Bay Community Development District ✓ ✓ 9130 9/30 Harbour Isles Community Development District ✓ ✓ 9/30 Harbourage at Braden River Community Development District ✓ ✓ 9/30 Harmony Community Development District ✓ ✓ 9130 Harrison Ranch Community Development District ✓ 9/30 Hawk's Point Community Development District ✓ ✓ 9130 Hemmingway Point Community Development District ✓ ✓ 9/30 Heritage Bay Community Development District ✓ ✓ 9/30 Heritage Greens Community Development District ✓ ✓ 9/30 Heritage Harbor Community Development District ✓ 9/30 Heritage Harbour Market Place Community Development District 9/30 Heritage Harbour South Community Development District ✓ 9/30 Heritage Isles at Viera Community Development District _ ✓ — 9130 Heritage Isles Community Development District HeritageL'andirig' Comm "urntyC7everopinen�Ttistncf _ . _..:.... _ . _..._.._ _......_.. ✓ _..y..... -., ._ ..._.�.... 9130 __9_ Heritage Oak Park Community Development District ✓ ✓ 9130 Heritage Park Community Development District ✓ ✓ 9130 _ Heritage Springs Community Development District - -- __ ✓ ✓ 9/30 Heron Isles Community Development District — _. LL 9/30 _ Hickory Hammock Community Development District _✓ ✓ 9130 High Ridge/Quantum Community Development District ✓ ✓ 9/30 Highlands Community Development District ✓ ✓ 9130 Homestead 50 Community Development District ✓ ✓ 9/30 Hypoluxo- Haverhill Community Development District ✓ ✓ 9/30 Independence Park Community Development District Indigo Community Development District ✓ ✓ ✓ 9130 9130 Indigo East Community Development District ✓ ✓ 9130 I� COMMUNITY DUMPMENT D1�TRIG'1'� �i Interlaken Community Development District ✓ ✓ 9/30 Islands at Doral III Community Development District ✓ ✓ 9/30 Islands at Doral (NE) Community Development District ✓ ✓ 9/30 Islands at Dora[ (SW) Community Development District - ...-- ✓ ------- _ ✓ - - -- 9/30 Islands at Doral Townhomes Community Development District ✓ ✓ 9/30 Journey's End Community Development District ✓ ✓ 9/30 Jurlington Creek Plantation Community Development District ✓ 9/30 Kendall Breeze Community Development District ✓ ✓ 9/30 Kendall Breeze West Community Development District ✓ ✓ 9/30 _ Keys Cove Community Development District ✓ ✓ 9/30 Keys Cove II Community Development District ✓ ✓ 9/30 Laguna Estates Community Development District ✓ ✓ 9/30 Laguna Lakes Community Development District ✓ ✓ 9/30 Lake Ashton Community Development District ✓ 9/30 Lake Ashton II Community Development District ✓ ✓ 9/30 Lake Padgett Estates Community Development District ✓ 9/30 Lake Powell Residential Golf Community Development District ✓ ✓ 9/30 Lakes by the Bay South Community Development District ✓ ✓ 9130 Lakeshore Ranch Community Development District ✓ ✓ 9130 Lakeside Community Development District ✓ 9/30 Lakeside Landings Community Development District ✓ ✓ 9/30 Lakeside Plantation Community Development District ✓ 9130 Lakewood Ranch 1 Community Development District ✓ 9/30 Lakewood Ranch 2 Community Development District ✓ 9/30 Lakewood Ranch 3 Community Development District ✓ 9130 Lakewood Ranch 4 Community Development District ✓ 9130 Lakewood Ranch 5 Community Development District -� ✓ — 9/30 Lakewood Ranch 6 Community Development District ✓ 9/30 Legacy Springs Community Development District ✓ 9130 Legends Bay Community Development District ✓ 9/30 Lexington Community Development District ✓_ ✓ 9/30 _ _ Live Oak No. 1 Community Development District A ✓ ✓ 9130 Long Lake Ranch Community Development District ✓ ✓ 9/30 Longleaf Community Development District ✓ 9130 _ Lucaya Community Development District - --------- - - - ----- Madeira Community Development District ✓ ✓ ✓ ✓ 9/30 9/30 Magnolia Park Community Development District ✓ 9/30 Magnolia West Community Development District _ ✓ 9/30 Main Street Community Development District ✓ 9/30 Mainstreet Community Development District ✓ 9/30 ijl COMMUNITY DEVELOPMENT DffMC S (Continued) � E { e' Majorca Isles Community Development District ✓ ✓ 9/30 Maple Ridge Community Development District ✓ ✓ 9130 Marsh Harbour Community Development District ✓ ✓ 9/30 Marshall Creek Community Development District ✓ 9130 Mayfair Community Development District ✓ _ _ Meadow Pines Community Development District �✓ ✓ _9130 9130 Meadow Point 1 Community Development District ✓ ✓ 9130 Meadow Point III Community Development District ✓ ✓ 9/30 Meadow Point IV Community Development District ✓ 9130 Meadow Woods Community Development District ✓ 9/30 Mediterra North Community Development District ✓ ✓ 9/30 Mediterra South Community Development District ✓ 9/30 Mediterranea Community Development District ✓ ✓ 9/30 Middle Village Community Development District ✓ y ✓ 9/30 Mira Lago West Community Development District ✓ ✓ 9130 Miromar Lakes Community Development District ✓ 9130 Montecito Community Development District ✓ ✓ 9/30 Monterey /Congress Community Development District ✓ ✓ 9/30 Moody River Estates Community Development District ✓ ✓ 9/30 Myrtle Creek Community Development District ✓ 9/30 Naples Heritage Community Development District ✓ ✓ 9130 Narcoossee Community Development District ✓ 9130 Newport Tampa Bay Community Development District ✓ 9130 North Dade Community Development District M` ✓ ✓ 9130 Northern Riverwalk Community Development District w Northwood Community Development District ✓ ✓ 9130 ✓ ✓ 9/30 Oak Creek Community Development District ✓ ✓ 9/30 Oakridge Community Development District ✓ ✓ 9130 Oak-sFead Community tseve-Fop-m-ent -District ° 9130 Old Palm Community Development District w ✓ ✓ 9130 Orchid Grove Community Development District ✓ ✓ 9130 Osprey Oaks Community Development District ✓ ✓ 9130 Community Development District ✓ ✓ 9130 _OTC Pal Mar Water Control District 9130 Palm Bay Community Development District ✓ ✓ 9130 Palm Beach Plantation Community Development District ✓ 9/30 Palm Coast Park Community Development District v �✓ ✓ 9130 Palm Glades Community Development District ✓ 9130 Palma Scla Trace Community Development District ✓_ ✓ 9/30 Pan American West Community Development District ✓ 9130 Panther Trace I Community Development District 9/30 12 DOM[btUNU DEVELOPMENT DL�TRIC'l (Continued) Panther Trace II Community Development District ✓ ✓ 9/30 Panther Trails Community Development District ✓ ✓ 9/30 Parker Road Community Development District ✓ ✓ 9/30 Parklands Lee Community Development District ✓ ✓ 9/30 Parklands West Community Development District ✓ ✓ 9/30 Parkway Center Community Development District ✓ ✓ 9130 Paseo Community Development District ✓ ✓ 9/30 PBR Community Development District ✓ 9130 Pebblewalk Village Community Development District ✓ 9130 Pelican Marsh Community Development District ✓ 9/30 Pembroke Harbor Community Development District ✓ ✓ 9/30 Pentathlon Community Development District ✓ ✓ 9/30 Pine Air Lakes Community Development District ✓ ✓ 9/30 Pine Island Community Development District ✓ 9/30 Pine Island South Community Development District ✓ 9/30 Piney -Z Community Development District ✓ 9/30 Pioneer Community Development District ✓ ✓ 9/30 Poinciana Community Development District ✓ 9/30 Poinciana West Community Development District ✓ ✓ 9/30 Portico Community Development District ✓_ 9/30 Portofino Cove Community Development District ✓ ✓ 9/30 Portofino Isles Community Development District ✓ ✓ 9/30 Portofino Landings Community Development District ✓ ✓ 9130 Portofino Shores Community Development District ✓ 9130 Portofino Springs Community Development District ✓ ✓ 9130 Portofino Vineyards Community Development District ✓ 9/30 Portofino Vista Community Development District ✓ ✓ 9130 Preserve at Wilderness Lake Community Development District ✓ 9130 Principal One Community Development District ✓ ✓ 9/30 Quantum Community Development District ✓_ ✓ 9/30 Quantum Park Overlay Community Development District — ✓ ✓ 9130 Randal Park Community Development District ✓ ✓ 9/30 Remington Community Development District ✓ 9130 Renaissance Independent Development District ✓ ✓ 9130 Reserve Community Development District ✓ 9130 Reserve 2 Community Development District ✓ ✓ 9130 Reunion East Community Development District T ^� ✓ 9/30 Reunion West Community Development District ✓ 9/30 River Bend Community Development District ✓ 9130 River Glen Community Development District ✓ ✓ 9130 _ River Hall Community Development District _ ✓ ✓ 9/30 13 a0 DEMP'MENT DISTRICTS (Continued), _...— - ..._ -. - - - - -- - - - - -- -- — - - - -- - - - -- -- River Place on the St. Lucie Community Development District a ✓ -- - y - -- -- 9130 River Ridge Community Development District ✓ ✓ 9130 Rivercrest Community Development District ✓ ✓ 9/30 Rivers Edge Community Development District i ✓ ✓ 9/30 Sabal Palm Community Development District ✓ ✓ 9130 Sail Harbour Community Development District ✓ ✓ 9/30 Sampson Creek Community Development District ✓ 9/30 Sandy Creek Community Development District ✓_ 9/30 Sausalito Bay Community Development District ✓ _ ✓ 9/30 _ _ Seven Oaks I Community Development District _ ✓ ✓ 9130 Seven Oaks II Community Development District ✓ 9/30 Silver Palms Creek Community Development District ✓ ✓ 9/30 Six Mile Creek Community Development District ✓ 9/30 Somerset Community Development District ✓ 9/30 _ Sonoma Bay Community Development District ✓ 9/30 South Bay Community Development District ✓ 9130 South -Dade Venture Development District ✓ ✓ 9/30 South Fork Community Development District ✓ 9/30 South Fork East Community Development District ✓ ✓ 9/30 South Kendall Community Development District ✓ 9/30 South Village Community Development District ✓ 9130 Southaven Community Development District ✓ ✓ 9130 Southern Hills Plantation I Community Development District ✓ 9130 Southern Hills Plantation II Community Development District ✓ 9130 Southern Hills Plantation III Community Development District ✓ 9130 Spicewood Community Development District ✓ ✓ 9/30 Split Pine Community Development District _ Springridge Community Development District (formerly Killarney) T ✓ ✓ ✓ 9/30 9/30 St. John's Forest Community Development District ✓ 9130 Sterling HIII Community Development District ✓ 9/30 Stonebrier Community Development District ✓ 9/30 Stonegate Community Development District ✓ ✓ 9/30 Stoneybrook Community Development District ✓ ✓ 9130 Stoneybrook at Vonico Community Development District ✓ ✓ 0130 Stoneybrook Oaks Community Development District ✓ 9/30 Summerville Community Development District ✓ ✓ 9130 Sunny Hills Units 12 -15 Dependent District ✓ 9/30 SWI Community Development District ✓ 9/30 Tails Park Community Development District ✓ ✓ 9/30 Tampa Palms Community Development District �^ ✓ ✓ 9/30 Tampa Palms Open Space and Transport Community Development District ✓ ✓ 9130 14 OO DEMOPENTDLSTRICT� (Continued) a, Tara Community Development District ✓ 9/30 Terra Bella Community Development District ✓ ✓ 9/30 Tesoro Community Development District ✓ ✓ 9/30 Thousand Oaks Community Development District ✓ ✓ 9/30 Tison's Landing Community Development District ✓ ✓ 9/30 Tolomato Community Development District ✓ 9/30 Tomoka Community Development District ✓ ✓ 9/30 Town Center at Palm Coast Community Development District ✓ ✓ 9/30 Tradition Community Development District ✓ 9130 Trails at Monterey Community Development District ✓ ✓ 9130 Trails Community Development District ✓ ✓ 9/30 Treaty Oaks Community Development District ✓ ✓ 9/30 Tree Island Estates Community Development District ✓ ✓ 9/30 Treeline Preserve Community Development District ✓ ✓ 9/30 Triple Creek Community Development District ✓ ✓ 9/30 Turnbull Creek Community Development District ✓ ✓ 9/30 Turtle Run Community Development District ✓ 9/30 Tuscany Reserve Community Development District ✓ 9130 Twelve Oaks Community Development District ✓ 9/30 Two Creeks Community Development District ✓ ✓ 9/30 University Place Community Development District ✓ ✓ 9/30 University Square Community Development District ✓ 9/30 Urban Orlando Community Development District ✓ ✓ 9/30 Valencia Acres Community Development District 9130 Vasari Community Development District ✓ 9130 Venetian Community Development District ✓ ✓ 9/30 Venetian Isles Community Development District ✓ 9/30 Verandah East Community Development District ✓ ✓ 9/30 Verandah West Community Development District ✓ 9/30 Verandahs Community Development District w ✓ 9/30 Verano Center Community Development District ✓ ✓ 9/30 Verona Walk Community Development District ✓ 9/30 Viera East Community Development District ✓ ✓ 9130 Villa Portofino East Community Development District ✓ ✓ 9/30 Villa Portofino West Community Development District�y ✓_ ✓ 9/30 Villa Vizcaya Community Development District ✓ ✓ 9/30 Village Walk of Bonita Springs Community Development District ✓ 9130 Villages at Bloomingdale Community Development District ✓ 9130 Village at Gulfstream Park Community Development District ✓ ✓ 9130 Villages of Westport Community Development District ✓ ✓ 9130 Vista Community Development District ✓ ✓ 9/30 15 CO DEVELOPIVNT DL�TRICI'� (Continued) r V E $ � e C V 9 IY 9 Vista Lakes Community Development District ✓ ✓ 9130 Vizcaya in Kendall Community Development District ✓ 9/30 Walnut Creek Community Development District ✓ �✓ 9/30 Water chase Community Development District — �— ✓ 9/30 Waterford Estates Community Development District ✓ ✓ 9/30 Watergrass Community Development District ✓ ✓ 9130 Waterlefe Community Development District 9130 _ Water's Edge Community Development District ✓ ✓ 9/30 Waterset North Community Development District ✓ 9/30 Waterstone Community Development District ✓ ✓ 9/30 Wentworth Estates Community Development District ✓ 9130 West Lake Community Development District ✓ ✓ 9/30 West Villages Independent District ✓ ✓ 9/30 Westchase Community Development District ✓ ✓ 9/30 Westchester Community Development District ✓ 9/30 Westridge Community Development District ✓ 9/3_0 Willow Creek Community Development District ✓ 9/30 Winston Trails East Community Development District ✓ 9/30 Winter Garden Village at Fowler Groves Community Development District ✓ 9130 Woodlands Community Development District ✓ 9/30 World Commerce Community Development District 9 /30 Wyndam Park Community Development District ✓ ✓ 9/30 Wynnfield Lakes Community Development District ✓ ✓ 9/30 Wynnmere West Community Development District ✓ ✓ 9/30 TOTAL 386: 3 245' 16 MUMPALMES OR rA1� OOMFONBNT UNITS �Er �i Broward County School District (Joint Venture) Assessment of Maintenance Operations) City of Cooper City ✓ ✓ ✓ ✓ ✓ 9130 City of Lauderhill ✓ ✓ ✓ ✓ ✓ ✓ ✓ 9/30 City of North Lauderdale ✓ 6130 ✓ ✓ ✓ 9/30 City of North Palm Beach (Internal Audit) ✓ ✓ 6/30 Highland County School District (Internal Funds Audit) ✓ 9/30 City of Pompano Beach (Joint Venture, 40 %) 6 /30 ✓ ✓ ✓ ✓ 9/30 Town of Cloud Lake 6/30 Palm Beach County School District (Joint Venture, 20 %) ✓ ✓ ✓ ✓ 9130 Town of Davie Migrant Health Services of Palm Beach County ✓ ✓ ✓ ✓ 9/30 Town of Glen Ridge ✓ ✓ ✓ 9130 Town of Haverhill ✓ N/A _ ✓ 9/30 Town of Hillsboro Beach ✓ ✓ N/A State of Florida Department of Transportation (Overhead Audits - Various) ✓ 9/30 Town of Hypoluxo ✓ ✓ N/A TOTAL ! ✓ 9/30 Town of Lantana ✓ ✓ ✓ 9/30 Town of Lauderdale by the Sea ✓ ✓ ✓ ✓ 9/30 Town of Mangonia Park ✓ ✓ 9/30 Village of Golf ✓ ✓ ✓ 9/30 Village of Wellington ✓ ✓ ✓ 9/30 TOTAL 17 �Er �i Broward County School District (Joint Venture) Assessment of Maintenance Operations) ✓ NIA Broward County School District (Joint Venture, 20 %) ✓ ✓ ✓ 6/30 Florida Community College at Jacksonville (Internal Audit) ✓ 6130 Florida Transit Association Finance Corporation ✓ ✓ ✓ 6/30 Highland County School District (Internal Funds Audit) ✓ 6 /30 Palm Beach County School District (Assessment of maintenance for Facility and Pro a Mana ement internal Funds Audit ✓ ✓ 6/30 Palm Beach County School District (Joint Venture, 20 %) ✓ ✓ ✓ 6/30 Migrant Health Services of Palm Beach County ✓ ✓ N/A South Florida Water Management District ✓ 9/30 . South Florida Water Management District CERP Program _ Management Services (Joint Venture) ✓ N/A _ State of Florida Department of Management Services (Construction) ✓ N/A State of Florida Department of Transportation (Overhead Audits - Various) ✓ ✓ N/A TOTAL ! a 4. 17 NON - PROFIT CLIB M SAS ww AND RHLAIM y ✓ ✓ ✓ ✓ ✓ Aid to Victims of Domestic Abuse, Inc. City of Cooper City General Employee Retirement Plan ✓ ✓ ✓ ✓ ✓_ ✓ 6/30 Alliance for Human Services, Inc. Brevard Workforce Development Board, Inc. ✓ ✓ ✓ ✓ ✓ ✓ ✓ 6130 6/30 N/A Broward County Human Rights Board /Division (Joint Venture, 30 %) Broward Education Foundation ✓ Florida Public Utilities 401(k) and Pension Plans ✓ ✓ ✓ ✓ 6130 Christian Manor ✓ ✓ ✓ ✓ ✓ ✓ 12/31 Delray Beach Community Land Trust _- _.__..._.................. - ✓ Town of Hypoluxo Defined Contribution Retirement Plan ✓ 9/30 Family Promise ✓ ✓ ✓ 9/30 TOTAL ✓ 12/31 Hispanic Human Resources Council ✓ ✓ ✓ ✓ ✓ ✓ ✓ ✓ ✓ ✓ ✓ I i ✓ ✓ 9/30 6/30 Mae Voien Senior Center National Board for Registration of Registrars ✓ ✓ 3/31 National Cancer Registration Board ✓ ✓ ( 6/30 North Lauderdale Academy High School Northwood Development Corporation ✓ ✓ ✓ ✓ ✓ ✓ ✓ I ✓ 6/30 9/30 Palm Beach Community College Foundation __ _ _._..... _...__._ Palm Beach County Workforce Development Board (Joint Venture, _25%) ✓ � ✓ ✓ — __.T ✓ —__ 6/30 -- � i 6130 Pasco-Hernandez Workforce Board -- .._._. ._- ---- _._ .......... ✓ ✓ ✓ _ ✓ 6130 _. - - - - -- —' Southwest Florida Workforce Development Board Urban League of Palm Beach County _ ✓ ✓ _ _6130 6130 TOTAL NMS Campbell Property Management 401(k) ✓ ✓ ✓ ✓ ✓ 12/31 9/30 City of Cooper City General Employee Retirement Plan City of Lauderhill General Employee Retirement Plan ✓ 9/30 City of Parkland Police Pension Fund ✓ ✓ 9130 Cross County Home Services and Affiliates 401(k) Plan ✓ ✓ 9/30 _ _ Danmar Corporation 401(k) Plan ✓ ✓ 12/31 Florida Public Utilities 401(k) and Pension Plans ✓ ✓ 12131 Jacksonville Police and Fire Pension Fund ✓ 9/30 Pinetree Water Control District Defined Contribution Retirement Plan ✓ 9/30 Town of Davie General Employees Retirement Plan ✓ 9/30 Town of Hypoluxo Defined Contribution Retirement Plan ✓ ✓ 9/30 Town of Lauderdale By The Sea Volunteer Firefighters Pension Plan ✓ ✓ 9/30 TOTAL 12", 18 RMAL DL�TRIC'l� i 9 401, . v , a Belle Fontaine Improvement District 19130 Boca Raton Airport Authority ✓ ✓ 9130 Central Broward Water Control District ✓ ✓ 9130 Central County Water Control District ✓ ✓ 9130 Citrus County Mosquito Control District ✓ 9130 East Central Regional Wastewater Treatment Facility ✓ ✓ ✓ 9130 East Naples Fire Control and Rescue District ✓ ✓ 9/30 _ Greater Boca Raton Beach and Park District ✓ ✓ 9/30 Greeneway Improvement District ✓ 9/30 Hobe -St. Lucie Conservancy District ✓ ✓ 9/30 Homestead Educational Facilities Benefits District ✓ 9/30 Horizons Improvement District ✓ 9/30 Key Largo Waste Water Treatment District 19130 Lake Padgett Estates Independent Special District ✓ 9/30 Lakewood Ranch Inter - District Authority ✓ 9/30 Lost Rabbit Public Improvement District ✓ 9/30 Loxahatchee Groves Water Control District ✓ ✓ 9130 Myakka City Fire Control District ✓ 9/30 _ Pal Mar Water Control District T ✓ ✓ 9130 Palm Beach Soil and Water Conservation District ✓ 9/30 Pinellas Park Water Management District ✓ 9/30 Pinetree Water Control District ✓ ✓ 9/30 Ranger Drainage District 'Renaissance ✓ ✓ 9130 Improvement District 19130 San Carlos Park Fire Protection and Rescue Service District ✓ ✓ 9/30 South Indian River Water Control District ✓ ✓ ✓ 9130 South Trail Fire Protection & Rescue District ✓ ✓ 9130 _ St. Lucie West Special District ✓ �✓ 9/30 Sun 'N Lake of Sebring Improvement District Sunshine Water Control District ✓ ✓ 9130 ✓ ✓ 9130 Twelve Oaks Improvement District. ✓ ✓ 9130 West Lakeland Water Control District ✓ 9/30 West Villages Independent District ✓ ✓ 9130 _ TOTAL..;" " 19 THIS PAGE INTENTIONALLY LEFT BLANK 20 IM Grau &Associates CERTIFIED PUBLIC ACCOUNTANTS Staff Qualifications,, Experience & Resumes 21 QUALITY AND EXPERIENCE OF FIRM'S ASSIGNED AUDITING PERSONNEL You will have two partners available and our consultant for any technical assistance. In addition, an audit manager will be available for the engagement and a senior will be assigned to the engagement that will perform the majority of fieldwork. Additional staff are available to assist with the engagement should the need arise, Name _ Years CPE within last 2 years Professional performing Memberships government audits ANTONIO 7. GRAD, CPA /CFP/ Over 30 Government Accounting, AICPA PFS /ABV (Partner) Auditing: 36 hours FICPA FGFOA Accounting, Auditing and Other: GFOA 198 hours ANTONIO S. GRAD, CPA Over 40 Government Accounting and AICPA (Concurring Review Consultant) Auditing: 32 hours FICPA ICPA Accounting, Auditing and Other: 62 hours RACQUEL MCINTOSH, CPA Over 10 Government Accounting and _ AICPA (Partner) Auditing hours:41 FICPA Accounting, Auditing and Other 45 hours 22 POSITION DESCRIPTIONS Engagement Partner The engagement will be performed under the direct supervision of an Engagement Partner. The Engagement Partner will participate extensively during the various stages of the engagement and has direct responsibility for engagement policy, direction, supervision, quality control, security, confidentiality of information of the engagement and communication with client personnel. The Engagement Partner will also be involved in: coordinating all services; directing the development of the overall audit approach and plan; :• performing an overriding review of work papers; o resolving technical accounting and reporting issues; reviewing, approving and signing reports, management letters, and other audit engagement products; and, e• ascertaining client satisfaction with all aspects of our engagement, such as services and the personnel assigned. Concurring Review and Advisory Consultant A Concurring Review Consultant will be available as a sounding board to advise in those areas where problems are encountered. He will also perform a second review of all reports to be issued by Grau & Associates. Audit Manager and Senior The assigned personnel will work closely with the partner and the District to ensure that the financial statements and all other reports are prepared in accordance with professional standards and firm policy. Responsibilities will include: planning the audit; preparing or modifying audit programs, as needed; evaluating internal control and assessing risk; communicating with the client and the partners the progress of the audit; and determining that financial statements and all reports issued by the firm for accuracy, completeness and that they are prepared in accordance with professional standards and firm policy. Information Technology Consultants and Personnel In addition to the assigned personnel above, Grau and Associates has staff with significant IT auditing experience that will assist in the evaluation and testing of internal controls. Because our staff has both a financial audit and IT background, they are able to communicate effectively all IT related concerns to management. In addition, Grau contracts with an outside group of IT management consultants to assist with matters including, but not limited to; network and database security, internet security and vulnerability testing. CONTINUITY Grau's engagement team's workload is organized in such a way that additional OF STAFF AND,, activities brought about by this engagement will not impact our current commitments AUDIT TIEAM to our clients. We have sufficient staff capacity to integrate these professional services into our present operations, while continuing to maintain the highest standards of quality and time lines for our clients. 23 COMPOSITION OF ENGAGEMENT TEAM In contrast to the majority of both national and local firms, Grau's proposed engagement team is comprised of an exceptionally large percentage of high -level audit professionals. This gives us the ability to quickly recognize problems and be more efficient as a result of our Team's DECADES of governmental auditing experience. 30% Grau & Associates 30% V PARTNER! CONSULTANT - MANAGER ■ SENIOR STAFF 20% 80 percent of engagement will be performed by POFY"ers, Kanagelne"t and Sevier SAai'xi VS. Typical Local CPA Firm: Typical National CPA Firm - PARTNERS - PA NOS 10% , MANAGERS - MANAGERS E SENIOR • SENIOR 37AFF 37AFF 15% 20% Fifty -five percent of engagement is Forty -five percent of engagement is performed by "Management" performed by "Management" 24 Antonio J. Grau, CPA /CFP /PFS /ABV, Partner e -mail: tgrayAgraucp xom Education Bachelor of Arts, Business Administration, 1983 University of South Florida; Accredited in Business Valuation by the AICPA, 1998; Personal Financial Specialist, 1997 Professional History CPA, in Florida since February 28, 1985, Certificate No. 15330 Grau & Associates Partner 2006 - Present Grau & Company Partner 1995 -2005 Grau & Company Audit Manager 1987 -1995 International Firm Auditor 1985 -1986 Grau & Company Staff Accountant 1983 -1984 Clients Served (partial rst) ( >300) Various Special Districts Brevard Workforce Board Broward Education Foundation City of Cooper City City of Lauderdale Lakes City of Lauderhill City of Lauderhill General Pension City of North Lauderdale City of Oakland Park Delray Beach Housing Authority East Central Regional Wastewater Treatment Fad Florida Community College at Jacksonville Florida Department of Management Services Greater Boca Raton Park & Beach District Highland County School District Hispanic Human Resource Council Key Largo Water Treatment District Mae Volen Senior Center, Inc, North Lauderdale Academy High School Orlando Housing Authority Palm Beach County Workforce Development Board Peninsula Housing Programs School Board of Broward County School Board of Miami -Dade County School Board of Palm Beach County South Florida Water Management District Southwest Florida Workforce Development Board Town of Davie Town of Hypoluxo Village of Wellington West Palm Beach Housing Authority Professional Education (over the last two years) Course Hours Government Accounting and Auditing 36 Accounting, Auditing and Other 198 Total Hours 234 Other Qualifications As a member of the Government Finance Officers Association Special Review Committee, Mr. Grau participated in the review process for awarding the GFOA Certificate of Achievement in Financial Reporting. Mr. Grau was the review team leader for the Quality Review of the Office of Management Audits of School Board of Miami -Dade County. Professional Associations /Memberships American Institute of Certified Public Accountants Florida Government Finance Officers Association Florida Institute of Certified Public Accountants Government Finance Officers Association Member 25 Antonio S. Grau, CPA, Concurring Review Consultant e -mail. asarau(�graucpa.com Education Bachelor Degree, Business Administration, 1966, University of Miami, Certificate of Educational Achievement from the AICPA in Governmental and Not - For - Profit Accounting and Auditing, 199411995. Professional History CPA in Florida since April 29, 1970, Certificate No. 2623 Grau & Company Partner 1977 -2004 Public Company Financial Officer 1972 -1976 International Firm Auditor 1966 -1972 Clients Served (partial list) Mr. Grau was the head of the governmental audit department of Grau & Company, and performs the concurring review and advises on all the governmental audits of the firm. Atlanta Housing Authority Hispanic Human Resource Council Broward County Housing Authority Mae Volen Senior Center, Inc. City of Dania Beach Miami Beach Housing Authority City of Lauderdale Lakes North Lauderdale Academy High School City of Lauderhill Palm Beach County Workforce Development Board City of Lauderhill General Pension School Board of Miami -Dade County City of Miami Springs South Florida Water Management District City of Oakland Park Town of Hypoluxo City of Sweetwater Pension Town of Miami Lakes Florida Community College at Jacksonville Town of Southwest Ranches Highland County School District Village of Biscayne Park Downtown Development Authority of the City of West Palm Beach Housing Authority Miami I Community Development Block Grants Professional Education (over the last two years) Course Hours Government Accounting and Auditing 32 Accounting, Auditing and Other 62 Total Hours 94 Other Qualifications Mr. Grau was the review team leader for the Quality Review of the Office of Management Audits of School Board of Miami -Dade County. Professional Associations Member, American Institute of Certified Public Accountants Member, Florida Institute of Certified Public Accountants Past member, State and Local Government Committee, Florida Institute of Certified Public Accountants (1996 -1997) Past member, Quality Review Acceptance Committee, Florida Institute of Certified Public Accountants (1991 -1993) Past member of BKR International Committee on Government and Non - Profit Accounting and Auditing 26 Racquel C. McIntosh, CPA, Partner e -mail: rmcintoshAgraucpa.com / 661 -939 -6669 Education Master of Accounting, MACC; Florida Atlantic University, December 2004; Bachelor of Arts - Majors: Accounting and Finance; Florida Atlantic University, May 2003 Professional History Grau & Associates Grau & Associates Grau & Associates Grau & Associates Grau & Company FAU Foundation Partner Manager Senior Auditor Staff Auditor Staff Auditor Graduate Assistant Clients Served (partial list) ( >300) Various Special Districts Brevard Workforce Development Board Broward Education Foundation Central Broward Water Control District City of Cooper City City of Pompano Beach (Joint Venture) East Central Regional Wastewater Treatment Fac. East Naples Fire Control & Rescue District Greater Boca Raton Beach & Park District Key Largo Wastewater Treatment District 2014 - Present 2009 -2014 2007 -2009 2006 -2007 2005 -2006 2002 -2004 Pinetree Water Control District (Broward /Palm Beach) Ranger Drainage District San Carlos Park Fire Protection & Rescue District Southwest Florida Workforce Development Board South Trail Fire Protection & Rescue Sun N Lake of Sebring Improvement District Town of Hypoluxo Town of Lantana Town of Mangonio Park Town of Hillsboro Beach Village of Golf Professional Education (over the last two years) Course Hours Government Accounting and Auditing 41 Accounting, Auditing and Other 48 Total Hours 889 Professional Associations/ Memberships American Institute of Certified Public Accountants Florida Institute of Certified Public Accountants FICPA Young CPAs Committee FICPA Accounting Careers Committee 27 THIS PAGE INTENTIONALLY LEFT BLANK 28 (*I Grau &Associates CFRTIFIFD PUBLIC ACCOUNTANTS References 29 We have included three references of government engagements that require compliance with laws and regulations, follow fund accounting, and have financing requirements, which we believe are similar to the District. Scope of Work Financial audit Engagement Partner Antonio J. Grau Dates Annually since 2001 Client Contact Stephen Bloom 210 North University Drive, Suite 702 Coral Springs, Florida 33071 954-753-6841 Scope of Work Financial Engagement Partner ~ Antonio J. Grau Dates Annually since 1998 Client "on C�t Darrin Mossing, Finance Director 476 W. Town Place, Suite 114 St. Augustine, Florida 32092 904-940-5850 Scope of Work Financial audit Engagement Partner Antonio J. Grau Dates Annually since 2004 Client Contact Todd Wodraska, Vice President 2601 A Burns Road Palm Beach Gardens, Florida 33410 661-630-4922 �CEI Grau & Associates CERTIFIED PUBLIC ACCOUNTANTS Cost of Services 31 Our proposed all - inclusive fees for the financial audit for the fiscal years ended September 30, 2015 -2017 is as follows: Year Ended September 30, Fee 2014 $2,800 2016 $2,900 2017 $3,000 The above fees are based on the assumption that the District maintains its current level of operations. Should conditions change or Bonds are issued the fees would be adjusted accordingly upon approval from all parties concerned. 32 *1 Grau &Associates CERTIFIED PUBLIC ACCOUNTAN'T'S Supplemental Information 33 Specific Audit Approach SCOPE / WORK PRODUCTS / RESULTS Grau's Understanding of Work Product / Scope of Services: We recognize the District is an important entity and we are confident our firm is eminently qualified to meet the challenges of this engagement and deliver quality audit services. You would be a valued client of our firm and we pledge to commit all firm resources to provide the level and quality of services (as described below) which not only meet the requirements set forth in the RFP but will exceed those expectations. Grau & Associates fully understands the scope of professional services and work products requested. Our audit will follow the Auditing Standards of the AICPA, Generally Accepted Government Auditing Standards, issued by the Comptroller General of the United States, and the Rules of the Auditor General of the State of Florida and any other applicable Federal, State of Local regulations. We will deliver our reports in accordance with your requirements and will perform field work at the office where the District records are maintained. Proposed segmentation of the engagement Our approach to the audit engagement is a risk -based approach which integrates the best of traditional auditing techniques and a total systems concept to enable the team to conduct a more efficient and effective audit. The audit will be conducted in three phases, which are as follows: Phase I - Preliminary Planning A thorough understanding of your organization, service objectives and operating environment is essential for the development of an audit plan and for an efficient, cost- effective audit. During this phase, we will meet with appropriate personnel to obtain and document our understanding of your operations and service objectives and, at the same time, give you the opportunity to express your expectations with respect to the services that we will provide. Our work effort will be coordinated so that there will be minimal disruption to your staff. During this phase we will perform the following activities: • Review the regulatory, statutory and compliance requirements. This will include a review of applicable federal and state statutes, resolutions, bond documents, contracts, and other agreements. Read minutes of meetings. • Review major sources of information such as budgets, organization charts, procedures, manuals, financial systems, and management information systems. • Obtain an understanding of fraud detection and prevention systems. • Obtain and document an understanding of internal control. Consider the methods that are used to process accounting information which influence the design of the internal control. This understanding includes knowledge about the design of relevant policies, procedures, and records, and whether they have been placed in operation. • Assess risk and determine what controls we are to rely upon and what tests we are going to perform. Perform test of controls. • Develop audit programs to incorporate the consideration of financial statement assertions, specific audit objectives, and appropriate audit procedures to achieve the specified objectives. • Discuss and resolve any accounting, auditing and reporting matters which have been identified. 34 Phase II - Execution of Audit plan The audit team will complete a major portion of transaction testing and audit requirements during this phase. The procedures performed during this period will enable us to identify any matter that may impact the completion of our work or require the attention of management. Tasks to be performed in Phase II include, but are not limited to the following: • Apply analytical procedures to further assist in the determination of the nature, timing, and extent of auditing procedures used to obtain evidential matter for specific account balances or classes of transactions. • Perform tests of account balances and transactions through sampling, vouching, confirmation and other analytical procedures. • Perform tests of compliance. Phase III - Completion and Delivery In this phase of the audit, we will complete the tasks related to year -end balances and financial reporting. All reports will be reviewed with management before issuance, and the partners will be available to meet and discuss our report and address any questions. Tasks to be performed in Phase III include, but are not limited to the following: • Perform final analytical procedures. • Review information and make inquiries for subsequent events. • Meeting with Management to discuss preparation of draft financial statements and any potential findings or recommendations. You should expect more from your accounting firm than a signature in your annual financial report, Our concept of truly responsive professional service emphasizes taking an active interest in the issues of concern to our clients and serving as an effective resource in dealing with those issues. In following this approach, we not only audit financial information with hindsight but also consider the foresight you apply in managing operations. Application of this approach in developing our management letter is particularly important given the increasing financial pressures and public scrutiny facing today's public officials. We will prepare the management letter at the completion of our final procedures. In preparing this management letter, we will initially review any draft comments or recommendations with management. In addition, we will take necessary steps to ensure that matters are communicated to those charged with governance. In addition to communicating any recommendations, we will also communicate the following, if any: • Significant audit adjustments; • Significant deficiencies or material weaknesses; • Disagreements with management; and, • Difficulties encountered in performing the audit, Our findings will contain a statement of condition describing the situation and the area that needs strengthening, what should be corrected and why. Our suggestions will withstand the basic tests of corrective action: 35 • The recommendation must be cost effective; • The recommendations are to be the simplest to effectuate in order to correct a problem; • The recommendation must go to the heart of the problem and not just correct symptomatic matter; and • The corrective action must take into account why the deficiency occurred. To assure full agreement with facts and circumstances, we will fully discuss each item with Management prior to the final exit conference. This policy means there will be no "surprises" in the management letter and fosters a professional, cooperative atmosphere. LI•uu We emphasize a continuous, year -round dialogue between the District and our management team. We typically begin our audit process with an entrance conference before the onsite fieldwork begins. We regularly communicate through personal telephone calls and electronic mail throughout the audit and on a regular basis. Our clients have the ability to transmit information to us on our secure client portal with the ability to assign different staff with separate log on and viewing capability. This further facilitates efficiency as all assigned users receive electronic mail notification as soon as new information has been posted into the portal. We strive to continue to keep an open line of communication through the fieldwork and ending with an exit conference. KL� Additional Services Grau & Associates also provide a broad range of other management consulting services. Our expertise has been consistently utilized by Governmental and Non - Profit entities throughout Florida. Examples of engagements performed are as follows: • Accounting systems • Development of budgets • Organizational structures • Financing alternatives • IT Auditing • Fixed asset records • Cost reimbursement • Indirect cost allocation • Grant administration and compliance ARBITRAGE The federal government has imposed complex rules to restrict the use of tax - exempt financing. Their principal purpose is to eliminate any significant arbitrage incentives in a tax - exempt issue. We have determined the applicability of these requirements and performed the rebate calculations for more than 150 bond issues, including both fixed and variable rate bonds. Please find a partial list of clients served on the following pages. 37 GRAU HAS PROVIDED ARBITRAGE SERVICES FOR GOVERMENTAL CLIENTS INCLUDING: ■ Aberdeen Community Development District • Amelia Walk Community Development District • Arlington Ridge Community Development District • Bertram Park Community Development District • Bartram Springs Community Development District ■ Bayside Improvement District ■ Baywinds Community Development District ■ Beacon Lakes Community Development District ■ Beacon Tradeport Community Development District ■ Bobcat Trait Community Development District ■ Boynton Village Community Development District • Brandy Creek Community Development District • Briger Community Development District • Brighton Lakes Community Development District • Brooks of Bonita Springs Community Development District • Candller Hills East Community Development District • Capital Region Community Development District • Cedar Pointe Community Development District • Championsgate Community Development District • Chevel West Community Development District • City Place Community Development District • Coconut Cay Community Development District • Colonial Country Club Community Development District • Cory Lakes Community Development District • Country Greens Community Development District • Creekside Community Development District • Double Branch Community Development District • Dunes Community Development District • Durbin Crossing Community Development District • East Bonita Beach Road Plantation Comm. Development District ■ East Homestead Community Development District ■ East Park Community Development District • Enclave at Black Point Marina Community Development District • Falcon Trace Community Development District • Fiddler's Creek Community Development District I ■ Fiddler's Creek Community Development District 11 ■ Fleming Island Plantation Comm. Dev. District ■ Grand Haven Community Development District • Griffin Lakes Community Development District • Habitat Community Development District • Hamal Community Development District • Hammocks Community Development District • Harbour Lakes Estates Comm. Development District ■ Harmony Community Development District ■ Heritage Bay Community Development District • Heritage Palms Community Development District • Heritage Pines Community Development District • Heritage Springs Community Development District • Huntington Community Development District • Indigo East Community Development District • Islands of Doral III Community Development District • Julington Creek Plantation Comm. Dev. District • Laguna Lakes Community Development District • Lake Ashton Community Development District • Lake Ashton II Community Development District • Lake Powell Residential Golf Community Dev. District • Lakes By The Bay South Community Dev. District • Lakewood Ranch 1 Community Development District • I andmark at Doral Community Development District • Juritngton Creek Plantation Community Dev. District • Lakewood Ranch 2 Community Development District • Lakewood Ranch 3 Community Development District • Lakewood Ranch 4 Community Development District • Lakewood Ranch 5 Community Development District • Lakewood Ranch 6 Community Development District • Legacy Springs Improvement District No. 1 • Live Oak Community Development District • Main Street Community Development District • Marshall Creek Community Development District ■ Meadow Pointe It Community Development District ■ Mediterra North Community Development District ■ Mediterre South Community Development District • Mediterranea Community Development District ■ Midtown Miami Community Development District ■ Moody River Community Development District ■ Monterra Communty Development District ■ Narcossee Community Development District • North Springs Improvement District • Oakstead Community Development District ■ Old Palm Community Development District • Orchid Grove Community Development District ■ OTC Community Development District • Overoaks Community Development District ■ Palm Glades Community Development District • Parklands Lee Community Development District ■ Parklands West Community Development District • Parkway Center Community Development District • Pine Air Lakes Community Development District ■ Pine Island Community Development District • Pine Ridge Plantation Community Development District 38 ARBITRAGE SERVICES (Continued) • Portofino Cove Community Development District • Portofino Isles Community Development District • Portofino Landings Community Development District • Portofno Shores Community Development District • Portofino Vista Community Development District • Reunion East Community Development District • Reunion West Community Development District • Ridgewood Trails Community Development District • River Place on the St. Lucie Community Dev. District ■ Rolling Hills Community Development District • Sampson Creek Community Development District ■ South Dade Venture Community Development District ■ South Village Community Development District • Spicewood Community Development District • Split Pine Community Development District • Stonegate Community Development District • Stoneybrook Community Development District • Stoneybrook West Community Development District • The Crossings at Fleming Island Comm. Dev. District • Tison's Landing Community Development District ■ Treeline Preserve Community Development District • Turnbull Creek Community Development District • Tuscany Reserve Community Development District ■ University Place Community Development District ■ Urban Orlando Community Development District • Vasari Community Development District ■ Verandah East Community Development District • Verandah West Community Development District ■ Verano Center Commun ity Development District • Villa Portofino East Community Development District ■ Villa Vizcaya Community Development District • Villages of Westport Comm. Development District ■ Villasol Community Development District ■ Vista Lakes Community Development District ■ Vizcaya Community Development District ■ Vizcaya in Kendall Community Development District • Walnut Creek Community Development District ■ Waterchase Community Development District • Waterford Estates Community Development District • Waterstone Community Development District • Wentworth Estates Community Development District ■ Westchester Community Development District #1 • Woodlands Community Development District ■ Wynnfield Lakes Community Development District Grain provides value and service W above and beyond K K,{ onal auditor's "product" We look forward to providing Heritage Greens Community Development District with our resources and experience to accomplish not only those minimum requirements set forth in your Request for Proposal, but to exceed those expectations! For even more information on Grau & Associates please visit us on www.graucpa.com. 39 HERITAGE GREENS COMMUNITY DEVELOPMENT DISTRICT PROPOSAL FOR AUDIT SERVICES PROPOSED BY: Berger, Toombs, Elam, Gaines & Frank CERTIFIED PUBLIC ACCOUNTANTS, PL 600 Citrus Avenue, Suite 200 (772) 461 -6120 Fort Pierce, Florida 34950 CONTACT PERSON: J. W. Gaines, CPA, Director DATE OF PROPOSAL: September 4, 2015 TABLE OF CONTENTS DESCRIPTION OF SECTION PAGE A. Letter of Transmittal 1 -2 B. Profile of the Proposer Description and History of Audit Firm 3 Professional Staff Resources 4 -5 Ability to Furnish the Required Services 5 Arbitrage Rebate Services 6 C. Governmental Auditing Experience 7 -13 D. Fee Schedule 14 E. Scope of Work to be Performed 14 F. Resumes 15 -28 G. Peer Review Letter 29 H. Additional Documents Required Notice of Request for Proposal 30 Instructions to Proposers 31 -33 Evaluation Criteria Sheet 34 <<1 Gaies & Fra bk, Elam, Certified Public ACCOLMHnLi PL 600 Citrus Avenue Suite 200 Fort Pierce, Florida 34950 772/461 -6120 // 461 -1155 FAX: 772/468 -9278 September 4, 2015 Heritage Greens Community Development District Severn Trent Management Services 210 N. University Drive, Suite 702 Coral Springs, Florida 33071 Thank you very much for the opportunity to present our professional credentials to provide audit services for Heritage Greens Community Development District. Berger, Toombs, Elam, Gaines & Frank, Certified Public Accountants PL has assembled a team of governmental and nonprofit specialists second to none to serve our clients. Our firm has the necessary qualifications and experience to serve as the independent auditors for Heritage Greens Community Development District. We will provide you with top quality, responsive service. Experience Berger, Toombs, Elam, Gaines & Frank, Certified Public Accountants PL is a recognized leader in providing services to governmental and nonprofit agencies throughout Florida. We have been the independent auditors for a number of local governmental agencies and through our experience in performing their audits, we have been able to increase our audit efficiency and; therefore, reduce costs. We have continually passed this cost savings on to our clients and will continue to do so in the future. As a result of our experience and expertise, we have developed an effective and efficient audit approach designed to meet or exceed the performance specifications in accordance with auditing standards generally accepted in the United States of America, the standards applicable to financial audits contained in Government Auditing Standards, issued by the Comptroller General of the United States and the standards for financial and compliance audits contained in OMS Circular A -133, "Audits of States, Local Government, and Nonprofit Organizations ", with minimal disruption to your operations. Our firm has frequent technical updates to keep our personnel informed and up- to -date on all changes that are occurring within the industry. Fort Piercg ! Stuart Member AICPA Member AICPA Division For CPA Firms Member FICPA Privare Companies Practice Section 1'' Berger, Toombs, Elam, Cep Gaines & Frank Heritage Greens Community Development District September 4, 2015 To facilitate your evaluation of our qualifications and experience, we have arranged this proposal to include a resume of our firm, including our available staff, our extensive prior governmental and nonprofit auditing experience and clients to be contacted. You need a firm that will provide an efficient, cost - effective, high - quality audit within critical time constraints. You need a firm with the prerequisite governmental and nonprofit experience to perform your audit according to stringent legal and regulatory requirements, a firm that understands the complex nature of community development districts and their unique compliance requirements. You need a firm with recognized governmental and nonprofit specialists within the finance and governmental communities. And, certainly, you need a firm that will provide you with valuable feedback to enhance your current and future operations. Berger, Toombs, Elam, Gaines & Frank, Certified Public Accountants PL is that firm. J. W. Gaines is the person authorized to make representations for the firm. Thank you again for the opportunity to submit this proposal to Heritage Greens Community Development District. Very truly yours, Berger, Toombs, Elam, Gaines & Frank Certified Public Accountants PL Fort Pierce, Florida -2- PROFILE OF THE PROPOSER Description and History of Audit Firm Berger, Toombs, Elam, Gaines & Frank, Certified Public Accountants PL is a Treasure Coast public accounting firm, which qualifies as a small business firm, as established by the Small Business Administration (13 CFR 121.38), with offices in Fort Pierce and Stuart. We are a member of the Florida Institute of Certified Public Accountants and the American Institute of Certified Public Accountants. The firm was formed from the merger of Edwards, Berger, Harris & Company (originated in 1972) and McAlpin, Curtis & Associates (originated in 1949). J. W. Gaines and Associates (originated in 1979) merged with the firm in 2004. Our tremendous growth rate experienced over the last 55 years is directly attributable to the firm's unrelenting dedication to providing the highest quality, responsive professional services attainable to its clients. We are a member of the Private Companies Practice Section (PCPS) of the American Institute of Certified Public Accountants (AICPA) to assure we meet the highest standards. Membership in this practice section requires that our firm meet more stringent standards than standard AICPA membership. These rigorous requirements include the requirement of a triennial peer review of our firm's auditing and accounting practice and annual Continuing Professional Education (CPE) for all accounting staff (whether CPA or non -CPA). For standard AICPA membership, only a quality review is required and only CPAs must meet CPE requirements. We have been extensively involved in serving local government entities with professional accounting, auditing and consulting services throughout the entire 63 year history of our firm. Our substantial experience over the years makes us uniquely qualified to provide accounting, auditing, and consulting services to these clients. We are a recognized leader in providing services to governmental and nonprofit agencies on the Treasure Coast and in Central and South Florida, with extensive experience in auditing community development districts and water control districts. We were the independent auditors of the City of Fort Pierce for over 37 years and currently, we are the independent auditors for St. Lucie County since 2002, and for 30 of the 34 years that the county has been audited by CPA firms. Additionally, we have performed audits of the City of Stuart, the City of Vero Beach, St. Lucie County, Indian River County and Martin County, We also presently audit over 50 Community Development Districts throughout Florida. Our firm was founded on the belief that we are better able to respond to our clients needs through education, experience, independence, quality control, and personal service. Our firm's commitment to quality is reflected in our endeavor of professional excellence via continuing education, the use of the latest computer technology, professional membership in PCPS and peer review. We believe our approach to audit engagements, intelligence and innovation teamed with sound professional judgment enables us to explore new concepts while remaining sensitive to the fundamental need for practical solutions. We take pride in giving you the assurance that the personal assistance you receive comes from years of advanced training, technical experience and financial acumen. -3- Professional Staff Resources Berger, Toombs, Elam, Gaines & Frank, Certified Public Accountants PL has a total of 26 professional and administrative staff (including 11 professional staff with extensive experience servicing government entities). The work will be performed out of our Fort Pierce office with a proposed staff of one senior accountant and one or two staff accountants supervised by an audit manager and audit partner. With the exception of the directors of the firm's offices, the professional staff is not specifically assigned to any of our individual offices. The professional and administrative staff resources available to you through Berger, Toombs, Elam, Gaines & Frank, Certified Public Accountants PL are as follows: Total Partners /Directors (CPA's) 5 Principals (CPA) 1 Managers (CPA) 1 Senior /Supervisor Accountants (CPA) 1 Staff Accountants (1 CPA) 8 Computer Specialist 1 Paraprofessional 6 Administrative 3 Total — all personnel 26 Following is a brief description of each employee classification: Staff Accountant — Staff accountants work directly under the constant supervision of the auditor -in- charge and, are responsible for the various testing of documents, account analysis and any other duties as his /her supervisor believes appropriate. Minimum qualification for a staff accountant is graduation from an accredited university or college with a master's degree in accounting or equivalent. Senior Accountant — A senior accountant must possess all the qualifications of the staff accountant, in addition to being able to draft the necessary reports and financial statements, and supervise other staff accountants when necessary. Managers — A manager must possess the qualifications of the senior accountant, plus be able to work without extensive supervision from the auditor -in- charge. The manager should be able to draft audit reports from start to finish and to supervise the audit team, if necessary. Principal — A principal is a partner /director in training. He has been a manager for several years and possesses the technical skills to act as the auditor —in- charge. A principal has no financial interest in the firm. Partner /Director — The director has extensive governmental auditing experience and acts as the auditor -in- charge. Directors have a financial interest in the firm. -4- Professional Staff Resources (Continued) Independence — Independence of the public accounting firm, with respect to the audit client, is the foundation from which the public gains its trust in the opinion issued by the public accounting firm at the end of the audit process. This independence must be in appearance as well as in fact. The public must perceive that the accounting firm is independent of the audit entity to insure that nothing would compromise the opinion issued by the public accounting firm. Berger, Toombs, Elam, Gaines & Frank, Certified Public Accountants PL is independent of Heritage Greens Community Development District, including its elected officials and related parties, at the date of this proposal, as defined by the following rules, regulations, and standards: Au Section 220 — Statements on Auditing Standards issued by the American Institute of Certified Public Accountants; ET Sections 101 and 102 — Code of Professional Conduct of the American Institute of Certified Public Accountants; Chapter 21A -1, Florida Administrative Code; Section 473.315, Florida Statutes; and, Government Auditing Standards, issued by the Comptroller General of the United States. On an annual basis, all members of the firm are required to confirm, in writing, that they have no personal or financial relationships or holding that would impair their independence with regard to the firm's clients. Independence is a hallmark of our profession. We encourage our staff to use professional judgment in situations where our independence could be impaired or the perception of a conflict of interest might exist. In the governmental sector, public perception is as important as professional standards. Therefore, the utmost care must be exercised by independent auditors in the performance of their duties. Ability to Furnish the Required Services As previously noted in the Profile of the Proposer section of this document, our firm has been in existence for over 65 years. We have provided audit services to some clients for over 30 years continually, Our firm is insured against physical loss through commercial insurance and we also carry liability insurance. The majority of our audit documentation is stored electronically, both on our office network and on each employee laptop or computer assigned to each specific job. Our office computer network is backed up on tape, so in the event of a total equipment loss, we can restore all data as soon as replacement equipment is acquired. In addition, our field laptop computers carry the same data and can be used in the event of emergency with virtually no delay in completing the required services. As evidence of our stability, we were able to resume business after the 2004 hurricanes within one week after the first hurricane and within three days after the second. -5- ADDITIONAL SERVICES PROVIDED Arbitrage Rebate Services Berger, Toombs, Elam, Gaines & Frank, Certified Public Accountants PL also provides arbitrage rebate compliance and related services to governmental issuers. The Tax Reform Act of 1986 requires issuers of most tax - exempt obligations to pay (i.e., "rebate ") to the United States government any arbitrage profits. Arbitrage profits are earnings on the investment of bond proceeds and certain other monies in excess of what would have been earned had such monies been invested at a yield equal to the yield on the bonds. Federal tax law requires that interim rebate calculations and payments are due at the end of every fifth bond year. Final payment is required upon redemption of the bonds. More frequent calculations may be deemed advisable by an issuer's auditor, trustee or bond counsel or to assure that accurate and current records are available. These more frequent requirements are usually contained in the Arbitrage or Rebate Certificate with respect to the bonds. Our firm performs a comprehensive rebate analysis and includes the following: • Verifying that the issue is subject to rebate; • Calculating the bond yield; • Identifying, and separately accounting for, all "Gross Proceeds" (as that term is defined in the Code) of the bond issue, including those requiring analysis due to "transferred proceeds" and /or "commingled funds" circumstances; • Determining what general and/or elective options are available to Gross proceeds of the issue; • Calculating the issue's excess investment earning (rebate liability), if any; • Delivering appropriate documentation to support all calculations; • Providing an executive summary identifying the methodology employed, major assumptions, conclusions, and any other recommendations for changes in recordkeeping and investment policies; • Assisting as necessary in the event of an internal Revenue Service inquiry; and, • Consulting with issue staff, as necessary, regarding arbitrage related matters. IMI GOVERNMENTAL AUDITING EXPERIENCE Berger, Toombs, Elam, Gaines & Frank, Certified Public Accountants PL has been practicing public accounting in Florida for 65 years. Our success over the years has been the result of a strong commitment to providing personalized quality service to our clients. The current members of our firm have performed audits of over 350 community development districts, and over 900 audits of municipalities, counties and other governmental entities such as the City of Fort Pierce and St. Lucie County. Our firm provides a variety of accounting, auditing, tax litigation support, and consulting services. Some of the professional accounting, auditing and management consulting services that are provided by our firm are listed below: • Performance of annual financial and compliance audits, including Single Audits of state and federal financial assistance programs, under both OMB A -133 audit criteria and the Single Audit Act Amendments of 1996; • Performance of special compliance audits to ascertain compliance with the applicable local, state and federal laws and regulations; • Issuance of comfort letters and consent letters in conjunction with the issuance of tax - exempt debt obligations, including compiling financial data and interim period financial statement reviews; • Calculation of estimated and actual federal arbitrage rebates; • Assistance in compiling historical financial data for first -time and supplemental submissions for GFOA Certificate of Achievement for Excellence in Financial Reporting; • Preparation of indirect cost allocation systems in accordance with Federal and State regulatory requirements; • Providing human resource and employee benefit consulting; • Performance of automation feasibility studies and disaster recovery plans; • Performance feasibility studies concerning major fixed asset acquisitions and utility plant expansion plans (including electric, water, pollution control, and sanitation utilities); and • Assistance in litigation, including testimony in civil and criminal court. • Assist clients who utilize QuickBooks software with their software needs. Our Certified QuickBooks Advisor has undergone extensive training through QuickBooks and has passed several exams to attain this Certification. Continuing Professional Education All members of the governmental audit staff of our firm, and audit team members assigned to this engagement, are in compliance with the Continuing Professional Education (CPE) requirements set forth in Government Auditing Standards issued by the Comptroller General of the United States. In addition, our firm is in compliance with the applicable provisions of the Florida Statutes that require CPA's to have met certain CPE requirements prior to proposing on governmental audit engagements. -7- GOVERNMENTAL AUDITING EXPERIENCE (CONTINUED) Our firm has completed successive Peer Reviews. These reviews included a representative sample of our firm's local governmental auditing engagements. As a result of these reviews, our firm obtained an unqualified opinion on our quality control program and work procedures. On page 29 is a copy of our most recent Peer Review report. It should be noted that we received an unqualified report. Certificate of Achievement for Excellence in Financial Reporting (CAFR) We are proud and honored to have been involved with the City of Fort Pierce and the Fort Pierce Utilities Authority when they received their first Certificates of Achievement for Excellence in Financial Reporting for the fiscal years ended September 30, 1988 and 1994, respectively. We were also instrumental in the City of Stuart receiving the award, in our first year of performing their audit, for the year ended September 30, 1999. We are equally proud of the fact that the City of Fort Pierce and the Fort Pierce Utilities Authority have received this highest honor in governmental financial reporting for each subsequent fiscal year to the present. We also assisted St. Lucie County, Florida for the year ended September 30, 2003, in preparing their first Comprehensive Annual Financial Report, and St. Lucie County has received their Certificate of Achievement for Excellence in Financial Reporting every year since. As continued commitment to insuring that we are providing the highest level of experience, we have had at least one employee of our firm serve on the GFOA — Special Review Committee since the mid- 1980s. This committee is made up of selective Certified Public Accountants throughout the United States who have demonstrated their high level of knowledge and expertise in governmental accounting. Each committee member attends a special review meeting at the Annual GFOA Conference. At this meeting, the committee reports on the Certificate of Achievement Program's most recent results, future goals, and common reporting deficiencies. Our firm is also a member of Governmental Audit Quality Center (GAQC), a voluntary membership center for CPA firms that perform governmental audits. This center promotes the quality of governmental audits. We feel that our previous experience in assisting the City of Fort Pierce, the Fort Pierce Utilities Authority and St. Lucie County obtain their first CAFRs, and the City of Stuart in continuing to receive a CAFR and our firm's continued involvement with the GFOA, and the CAFR review committee make us a valued asset for any client in the field of governmental financial reporting. GOVERNMENTAL AUDIT EXPERIENCE (CONTINUED) References Capron Trail Community Development District Jeff Walker, Special District Services (561) 630 -4922 The Reserve Community Development District Darrin Mossing, Governmental Management Services LLC (407) 841 -5524 Port of the Islands Community Development District Stephen Bloom, Severn Trent Management (954) 753 -5841 Anthem Park Community Development District John Daugirda, Development Planning & Financial Group, Inc. (407) 644 -4381 In addition to the above, we have the following additional governmental audit experience: Community Development Districts Aberdeen Community Development District Amelia Concourse Community Development District Anthem Park Communnity Development District Arborwood Community Development District Beacon Lakes Community Development District Boggy Creek Community Development District Capron Trail Community Development District Cedar Hammock Community Development District Celebration Pointe Community Development District Cheval West Community Development District Colonial Country Club Community Development District Deer Run Community Development District Dovera Community Development District Durbin Crossing Community Development District Eastlake Oaks Community Development District Forest Brooke Community Development District Golden Lakes Community Development District Greyhawk Landing Community Development District Griffin Lakes Community Development District Heritage Isles Community Development District -10- GOVERNMENTAL AUDIT EXPERIENCE (CONTINUED) Community Development Districts (Continued) Heritage Lake Park Community Development District Heritage Palms Community Development District Julington Creek Community Development District Lake Bernadette Community Development District Live Oak No 2 Community Development District Magnolia Park Community Development District Midtown Miami Community Development District Myrtle Creek Community Development District Narcoossee Community Development District Overoaks Community Development District Pine Island Community Development District Pine Ridge Community Development District Piney -Z Community Development District Renaissance Commons Community Development District Reserve Community Development District Ridgewood Trails Community Development District Riverwood Community Development Distric Rolling Hills Community Development District Sampson Creek Community Development District Solterra Resort Community Development District South Village Community Development District Southern Hills Plantation I Community Development District St. John's Forest Community Development District Stoneybrook West Community Development District Terracina Community Development District The Crossings at Fleming Community Development District Turnbull Creek Community Development District Valencia Acres Community Development District Verandahs Community Development Distric Villages of Bloomingdale Community Development District Westside Community Development District Willow Creek Community Development District - 11 - GOVERNMENTAL AUDIT EXPERIENCE (CONTINUED) Other Governmental Organizations Office of the Medical Examiner, Coquina Water Control District District 19 Florida Inland Navigation District Fort Pierce Farms Water Control District Indian River Regional Crime Laboratory, District 19, Florida Jobs and Education Partnership Rupert J. Smith Law Library of St. Lucie County St. Lucie Education Foundation Town of Ocean Breeze Park Troup Indiantown Water Control District Current or Recent Audits in Accordance with OMB Circular A -133, St. Lucie County, Florida Members of our audit team have acquired extensive experience from performing or participating in over 900 audits of governments, independent special taxing districts, school boards, and other agencies that receive public money and utilize fund accounting. Much of our firm's auditing experience is with compliance auditing, which is required for publicly financed agencies. In this type of audit, we do a financial examination and also confirm compliance with various statutory and regulatory guidelines. Following is a summary of our other experience, including Auditor General experience, as it pertains to other governmental and fund accounting audits. Counties (Includes elected constitutional officers, utilities and dependent taxing districts) Indian River Martin Okeechobee Palm Beach Municipalities City of Port St. Lucie City of Vero Beach Town of Orchid -12- GOVERNMENTAL AUDIT EXPERIENCE (CONTINUED) Special Districts Lakewood Ranch Community Development District Martin Soil and Water Conservation District St. Lucie County — Fort Pierce Fire District The Crossings at Fleming Island St. Lucie West Services District Indian River County Mosquito Control District St. John's Water Control District Westchase and Westchase East Community Development Districts Pier Park Community Development District Schools and Colleges Federal Student Aid Programs — Indian River Community College Indian River Community College Okeechobee County District School Board St. Lucie County District School Board State and County Agencies Central Florida Foreign -Trade Zone, Inc. (a nonprofit organization affiliated with the St. Lucie County Board of County Commissioners) Florida School for Boys at Okeechobee Indian River Community College Crime Laboratory Indian River Correctional Institution -13- FEE SCHEDULE We propose the fee for our audit services described below to be $2,870 for the year ended September 30, 2015, and thereafter subject to an annual renewal. The annual renewal will be negotiated each year. This fee is contingent upon the financial records and accounting systems of Heritage Greens Community Development District being "audit ready ". If we discover that additional preparation work or subsidiary schedules are needed, we will consult with your authorized representative. We can assist with this additional work at our standard rates should you desire. SCOPE OF WORK TO BE PERFORMED if selected as the District's auditors, we will perform a financial and compliance audit in accordance with Section 11.45, Florida Statutes, in order to express an opinion on an annual basis on the financial statements of Heritage Greens Community Development District as of September 30, 2015. The annual renewal will be negotiated each year. The audits will be performed to the extent necessary to express an opinion on the fairness in all material respects with which the financial statements present the financial position, results of operations and changes in financial position In conformity with generally accepted accounting principles and to determine whether, for selected transactions, operations are properly conducted in accordance with legal and regulatory requirements. Reportable conditions that are also material weaknesses shall be identified as such in the Auditors' Report on Internal Control over Financial Reporting and on Compliance and Other Matters. Other (non - reportable) conditions discovered during the course of the audit will be reported in a separate letter to management, which will be referred to in the Auditors' Report on Internal Control over Financial Reporting and on Compliance and Other Matters. Our audit will be performed in accordance with standards for financial and compliance audits contained in Government Auditing Standards, as well as in compliance with rules and regulations of audits of special districts as set forth by the State Auditor General in Chapter 10,550, Local Governmental Entity Audits, and other relevant federal, state and county orders, statutes, ordinances, charter, resolutions, bond covenants, Administrative Code and procedures, or rules and regulations which may pertain to the work required in the engagement. The primary purpose of our audit will be to express an opinion on the financial statements discussed above. It should be noted that such audits are subject to the inherent risk that errors or irregularities may not be detected. However, if conditions are discovered which lead to the belief that material errors, defalcations or other irregularities may exist or if other circumstances are encountered that require extended services, we will promptly notify the appropriate individual. -14- Commitment to Quality Service Personnel Qualifications and Experience J. W. Gaines, CPA, CITP Director — 35 years Education • Stetson University, B.B.A. —Accounting Registrations • Certified Public Accountant — State of Florida, State Board of Accountancy • Certified Information Technology Professional (CITP) — American Institute of Certified Public Accountants Professional Affiliations /Community Service • Member of the American and Florida Institutes of Certified Public Accountants • Affiliate member Government Finance Officers Association • Past President, Vice President - Campaign Chairman, Vice President and Board Member of United Way of St. Lucie County, 1989 - 1994 • Past President, President Elect, Secretary and Treasurer of the Treasure Coast Chapter of the Florida Institute of Certified Public Accountants, 1988 - 1991 • Past President of Ft. Pierce Kiwanis Club, 1994 - 95, Member /Board Member since 1982 • Past President, Vice President and Treasurer of St. Lucie County Chapter of the American Cancer Society, 1980 -1986 • Member of the St. Lucie County Chamber of Commerce, Member Board of Directors, Treasurer, September 2002 - 2006, Chairman Elect 2007, Chairman 2008, Past Chairman 2009 • Member Lawnwood Regional Medical Center Board of Trustees, 2000 — Present, Chairman 2013 - Present • Member of St. Lucie County Citizens Budget Committee, 2001 — 2002 • Member of Ft. Pierce Citizens Budget Advisory Committee, 2010 — 2011 • Member of Ft. Pierce Civil Service Appeals Board, 2013 - Present Professional Experience • Miles Grant Development /Country Club — Stuart, Florida, July 1975 — October 1976 State Auditor General's Office — Public Accounts Auditor — November 1976 through September 1979 • Director - Berger, Toombs, Elam, Gaines & Frank, Certified Public Accountants PL, responsible for numerous government and nonprofit audits, • Over 30 years experience in all phases of public accounting and auditing experience, with a concentration in financial and compliance audits. Mr. Gaines has been involved in all phases of the audits listed on the preceding pages. -15- Commitment to Quality Service Personnei Qualifications and Experience J. W. Gaines, CPA, CITP (Continued) Director Continuing Professional Education ♦ Has participated in numerous continuing professional education courses provided by nationally recognized sponsors over the last two years to keep abreast of the latest developments in accounting and auditing such as: Governmental Accounting Report and Audit Update Analytical Procedures, FICPA Annual Update for Accountants and Auditors Single Audit Sampling and Other Considerations -16- Commitment to Quality Service Personnel Qualifications and Experience - -� David S. McGuire, CPA, CITP Accounting and Audit Principal — 7 years Accounting and Audit Manager — 5 years Staff Accountant — 11 years Education University of Central Florida, B.A_ — Accounting ♦ Barry University — Master of Professional Accountancy Registrations ♦ Certified Public Accountant — State of Florida, State Board of Accountancy ♦ Certified Information Technology Professional (CITP) — American Institute of Certified Public Accountants Professional Affiliations /Community Service ♦ Member of the American and Florida Institutes of Certified Public Accountants ♦ Associate Member, Florida Government Finance Office Associates • Assistant Coach — St. Lucie County Youth Football Organization (1994 — 2005) ♦ Assistant Coach — Greater Port St. Lucie Football League, Inc. (2006 — 2010) ♦ Board Member — Greater Port St. Lucie Football League, Inc, (2011 — present) • Treasurer, AIDS Research and Treatment Center of the Treasure Coast, Inc. (2000 — 2003) ♦ Board Member/Treasurer, North Treasure Coast Chapter, American Red Cross (2004 — 2010) • Member /Board Member of Port St. Lucie Kiwanis (1994 — 2001) • President (2014/15) of Sunrise Kiwanis of Fort Pierce (2004 — present) ♦ St. Lucie District School Board Superintendent Search Committee (2013 — present) Professional Experience ♦ Over twenty years public accounting experience with an emphasis on nonprofit and governmental organizations. • Audit Manager in- charge on a variety of audit and review engagements within several industries, including the following government and nonprofit organizations: St. Lucie County, Florida 19th Circuit Office of Medical Examiner Troup Indiantown Water Control District Exchange Club Center for the Prevention of Child Abuse, Inc. Healthy Kids of St. Lucie County Mustard Seed Ministries of Ft. Pierce, Inc. Reaching Our Community Kids, Inc. Reaching Our Community Kids - South St. Lucie County Education Foundation, Inc. Treasure Coast Food Bank, Inc. North Springs Improvement District ♦ Four years of service in the United States Air Force in computer operations, with a top secret (SCI /SBI) security clearance. -17- Commitment to Quality Service Personnel Qualifications and Experience _ David S. McGuire, CPA, CITP (Continued) Accounting and Audit Principal Continuing Professional Education ♦ Mr. McGuire has attended numerous continuing professional education courses and seminars taught by nationally recognized sponsors in the accounting auditing and single audit compliance areas. He has attended courses over the last two years in those areas as follows: Not - for - Profit Auditing Financial Results and Compliance Requirements Update: Government Accounting Reporting and Auditing Annual Update for Accountants and Auditors -18- Commitment to Quality Service Personnel Qualifications and Experience David F. Haughton, CPA Accounting and Audit Manager — 27 years Education • Stetson University, B.B.A. — Accounting Registrations Certified Public Accountant — State of Florida, State Board of Accountancy Professional Affiliations /Community Service Member of the American and Florida Institutes of Certified Public Accountants Former Member of Florida Institute of Certified Public Accountants Committee on State and Local Government Affiliate Member Government Finance Officers Association (GFOA) for over 10 years • Affiliate Member Florida Government Finance Officers Association (FGFOA) for over 10 years ♦ Technical Review — 1997 FICPA Course on State and Local Governments in Florida ♦ Board of Directors — Kiwanis of Ft. Pierce, Treasurer — 1994 -1999; Vice President — 1999 -2001 Professional Experience Twenty -seven years public accounting experience with an emphasis on governmental and nonprofit organizations. ♦ State Auditor General's Office — West Palm Beach, Staff Auditor, June 1985 to September 1985 ♦ Accounting and Audit Manager of Berger, Toombs, Elam, Gaines & Frank, Certified Public Accountants PL, responsible for audit and accounting services including governmental and not - for - profit audits. ♦ Over 20 years of public accounting and governmental experience, specializing in governmental and nonprofit organizations with concentration in special districts, including Community Development Districts which provide services including water and sewer utilities. Governmental and non - profit entities served include the following: Counties: St. Lucie County Municipalities: City of Fort Pierce City of Stuart Commitment to Quality Service Personnel Qualifications and Experience David F. Haughton, CPA (Continued) Accounting and Audit Manager Professional Experience (Continued) Special Districts: Bluewaters Community Development District Country Club of Mount Dora Community Development District Fiddler's Creek Community Development District #1 and #2 Indigo Community Development District North Springs Improvement District Renaissance Commons Community Development District St, Lucie West Services District Stoneybrook Community Development District Summerville Community Development District Terracina Community Development District Thousand Oaks Community Development District Tree Island Estates Community Development District Valencia Acres Community Development District Non - Profits: The Dunbar Center, Inc. Hibiscus Children's Foundation, Inc. Hope Rural School, Inc. Maritime and Yachting Museum of Florida, Inc. Tykes and Teens, Inc. United Way of Martin County, Inc. Workforce Development Board of the Treasure Coast, Inc. While with the Auditor General's Office he was on the staff for the state audits of the Martin County School District and Okeechobee County School District. During 1997 he performed a technical review of the Florida Institute of Certified Public Accountants state CPE course on Audits of State and Local Governments in Florida. His comments were well received by the author and were utilized in future updates to the course. Continuing Professional Education ♦ During the past several years, he has participated in numerous professional development training programs sponsored by the AICPA and FICPA, including state conferences on special districts and governmental auditing in Florida. He averages in excess of 100 hours bi- annually of advanced training which exceeds the 80 hours required in accordance with the continuing professional education requirements of the Florida State Board of accountancy and the AICPA Private Companies Practice Section, He has over 75 hours of governmental CPE credit within the past two years. -20- Commitment to Quality Service Personnel Qualifications and Experience Rhonda Wigglesworth, CPA Senior Accountant —13 years Education • Florida Atlantic University, B.S. — Accounting , B. S. — Business Management Registrations ♦ Certified Public Accountant — State of Florida, State Board of Accountancy ♦ Certified General Contractor Professional Affiliations /Community Service ♦ Florida Institute of Certified Public Accountants ♦ American Institute of Certified Public Accountants ♦ Treasure Coast Builders Association ♦ Royal Palms of St. Lucie ♦ Member Sunrise Kiwanis of Fort Pierce Professional Experience ♦ Thirteen years public accounting experience specializing in nonprofit and governmental organizations. ♦ Five years private accounting experience in for profit construction company. ♦ Performed audits of nonprofit and governmental organizations in accordance with Governmental Accounting Auditing Standards (GAAS). ♦ Performed Single Audits of nonprofit organizations in accordance with OMB Circular A- 133, Audits of State, Local Governments, and Non - Profit Organizations. ♦ Conducted audits, reviews, and compilations of private entities and closely held corporations in accordance with Generally Accepted Accounting Principles (GAAP). ♦ Managed audit staff overseeing all planning, fieldwork and financial statement preparation of nonprofit, governmental and private entities. Continuing Professional Education Ms. Wigglesworth has participated in numerous continuing professional education courses provided by nationally recognized sponsors to keep abreast of the latest developments. -21- Commitment to Quality Service Personnel Qualifications and Experience. Matthew R. Gonano Senior Accountant — 4 years Education • University of North Florida, B.B.A. — Accounting University of Alicante, Spain • Florida Atlantic University — Masters of Accounting Professional Experience Senior Accountant with Berger, Toombs, Elam, Gaines, & Frank providing professional services to nonprofit and governmental entities. Performed audits of nonprofit and governmental organizations in accordance with Governmental Accounting Auditing Standards (GAAS). Performed Single Audits of nonprofit organizations in accordance with OMB Circular A -133, Audits of State, Local Governments, and Non - Profit Organizations. Continuing Professional Education • Working to pass the Certified Public Accounting (CPA) exam. -22- Commitment to Quality Service Personnel Qualifications and Experience _ Paul Daly Staff Accountant Education • Florida Atlantic University, B.S. Accounting Professional Experience • Staff Accountant with Berger, Toombs, Elam, Gaines, & Frank providing professional services to nonprofit and governmental entities. Continuing Professional Education • Working to attain the requirements to take the Certified Public Accounting (CPA) exam. -23- Commitment to Quality Service Personnel Qualifications and Experience Melissa Arnold Staff Accountant Education Indian River State College, A.A. — Accounting Florida Atlantic University, B.B.A. — Accounting Professional Experience ♦ Accounting graduate beginning her professional career with Berger, Toombs, Elam, Gaines, & Frank providing professional services to nonprofit and governmental entities. Continuing Professional Education Ms. Arnold participates in numerous continuing professional education courses provided by nationally recognized sponsors to keep abreast of the latest developments. -24- Commitment to Quality Service Personnel Qualifications and Experience Bryan Snyder Staff Accountant Education • Florida Atlantic University, B.B.A. - Accounting Professional Experience • Accountant beginning his professional auditing career with Berger, Toombs, Elam, Gaines, & Frank. • Mr. Snyder is gaining experience auditing governmental & nonprofit entities. Continuing Professional Education • Mr. Snyder participates in numerous continuing education courses and plans on working to acquire his CPA certificate. -25- Commitment to Quality Service Personnel Qualifications and Experience Melinda Gwilt Staff Accountant Education ♦ Florida Atlantic University, B.B.A. - Accounting Professional Experience ♦ Staff Accountant beginning her professional auditing career with Berger, Toombs, Elam, Gaines, & Frank. ♦ Ms. Gwilt previously worked as a Staff Accountant in private companies. Continuing Professional Education ♦ Ms. Gwilt participates in numerous continuing education courses and plans on acquiring her CPA. -26- Commitment to Quality Service Personnel Qualifications and Experience W. Michael Lofley Staff Accountant Education • Florida Atlantic University, B.B.A. -Accounting Professional Experience • Staff Accountant beginning his professional auditing career with Berger, Toombs, Elam, Gaines, & Frank. • Mr. Lofley previously worked as a Staff Accountant in private companies. Continuing Professional Education • Mr. Lofley participates in numerous continuing education courses and plans on acquiring his CPA. -27- Commitment to Quality Service Personnel Qualifications and Experience Maritza Ahrens Staff Accountant Education ♦ Indian River State College, B.S.A. - Accounting Professional Experience ♦ Staff Accountant beginning her professional auditing career with Berger, Toombs, Elam, Gaines, & Frank. Continuing Professional Education ♦ Ms. Ahrens participates in numerous continuing education courses and plans on acquiring her CPA. -28- Baggett, Reutimann & Associates, CPAs PA Certified Public Accountants Judson B. Raggett, MBA, CPA, CVA, Partner 6815 Dairy Road Marti Reutimana, CPA, Partner Upbyrhills, FL 33542 Phone: (813) 788 -2135 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 film 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.aiMa..org/prsummary. 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. Firms can receive a rating of pass, pass with deficiency (ies), or fail. Berger, Toombs, Elam, Gaines & Frank, CPAs PL, has received a peer review rating of pass. Bag eutliann & Associates, CPAs, ®n1Oa RFMl4n Member: American Institute of Certified Public Accountants (AJCPA); Fiorida institute of Certified Public Accountants (FICPA); National Association ofCertilh Valuation Analysts (NACVA) Request for Proposals for Annual Auditing Services for Heritage Greens Community Development District Severn Trent Management Services, on behalf of the Heritage Greens Community Development District, is requesting proposals from qualified independent Certified Public Accounting firms for independent annual audit of the District's general purpose financial statements for the fiscal year 2015, and thereafter subject to an annual renewal of the engagement. A community development district is a special purpose local government established under Chapter 190, Florida Statutes. The certified public accounting firm licensed under chapter 473, Florida Statutes, responding to this proposal shall be qualified to audit according to government auditing standards under the Florida Board of Accountancy, AICPA, the General Accounting Office, and rules of the Auditor General of the State of Florida. Proposals packages, which include evaluation criteria and instructions to proposers are available from the District's Management Advisory Company at the address and telephone number listed below. More information related to the proposal may be obtained by contacting Severn Trent Management Services at the address and telephone number listed below. Personal solicitation of clients directly with the district board members is prohibited. Ten (10) copies of a proposal shall be sent to the address below by 11:00 a.m. on Friday, September 4, 2015. The envelope must be marked "Auditing Services ". Severn Trent Management Services Attn: Auditing Services 210 North University Drive, Suite 702 Coral Springs, Florida 33071 Telephone (954) 753 5841 -30- HERITAGE GREENS COMMUNITY DEVELOPMENT DISTRICT REQUEST FOR PROPOSALS District Auditing Services for Fiscal Years 2015, 2016 and 2017 Collier County, Florida INSTRUCTIONS TO PROPOSERS SECTION 1. DUE DATE. Sealed proposals must be received no later than 11:00 a.m., Friday, September 4, 2015, at the offices of the District Manager, located at 210 North University Drive, Suite 702, Coral Springs, FL 33071. Proposals will be publicly opened at that time. SECTION 2. FAMILIARITY WITH THE LAW. By submitting a proposal, the Proposer is assumed to be familiar with all federal, state, and local laws, ordinances, rules and regulations that in any manner affect the work. Ignorance on the part of the Proposer will in no way relieve it from responsibility to perform the work covered by the proposal in compliance with all such laws, ordinances and regulations. SECTION 3. QUALIFICATIONS OF PROPOSER. The contract, if awarded, will only be awarded to a responsible Proposer who is qualified by cxpericncc and licensing to do the work specified herein. The Proposer shall submit with its proposal satisfactory evidence of experience in similar work and show that it is fully prepared to complete the work to the satisfaction of the District. SECTION 4. SUBMISSION OF ONLY ONE PROPOSAL. Proposers shall be disqualified and their proposals rejected if the District has reason to believe that collusion may exist among the Proposers, the Proposer has defaulted on any previous contract or is in arrears on any previous or existing contract, or for failure to demonstrate proper licensure and business organization. SECTION 5. SUBMISSION OF PROPOSAL. Submit ten (10) copies of the Proposal Documents, and other requested attachments at the time and place indicated herein, which shall be enclosed in an opaque sealed envelope, marked with the title "Auditing Services — Heritage Greens Community Development District" on the face of it. SECTION 6. MODIFICATION AND WITHDRAWAL. Proposals may be modified or withdrawn by an appropriate document duly executed and delivered to the place where proposals are to be submitted at any time prior to the time and date the proposals are due. No proposal may be withdrawn after opening for a period of ninety (90) days. SECTION 7. PROPOSAL DOCUMENTS. The proposal documents shall consist of the notice announcing the request for proposals, these instructions, the Evaluation Criteria Sheet and a proposal with all required documentation pursuant to Section 12 of these instructions (the "Proposal Documents "). -31- SECTION S. PROPOSAL. In making its proposal, each Proposer represents that it has read and understands the Proposal Documents and that the proposal is made in accordance therewith, SECTION 9. BASIS OF AWARWRIGHT TO REJECT. The District reserves the right to reject any and all proposals, make modifications to the work, and waive any informalities or irregularities in proposals as it is deemed in the best interests of the District. SECTION 10. CONTRACT AWARD. Within fourteen (14) days of receipt of the Notice of Award from the District, the Proposer shall enter into and execute a Contract (engagement letter) with the District. SECTION 11. LIMITATION OF LIABILITY. Nothing herein shall be construed as or constitute a waiver of District's limited waiver of liability contained in Section 768.2R, Florida Statutes, or any other statute or law. SECTION 12. MISCELLANEOUS. All proposals shall include the following information in addition to any other requirements of the proposal documents. A. List position or title of all personnel to perform work on the District audit. Include resumes for each person listed; list years of experience in present position for each party listed and years of related experience. B. Describe proposed staffing levels, including resumes with applicable certifications. C. Three references from projects of similar size and scope. The Proposer should include information relating to the work it conducted for each reference as well as a name, address and phone number of a contact person. D. The lump sum cost of the provision of the services under the proposal E. Must perform the audit field work at the office where the District records are maintained. SECTION 13. PROTESTS. Any protest regarding the Proposal Documents, must be filed in writing, at the offices of the District Manager, within seventy -two (72) hours after the receipt of the proposed contract documents. The formal protest setting forth with particularity the facts and law upon which the protest is based shall be filed within seven (7) calendar days after the initial notice of protest was filed. Failure to timely file a notice of protest or failure to timely file a formal written protest shall constitute a waiver of any right to object or protest with respect to aforesaid contract award. -32- SECTION 14. EVALUATION OF PROPOSALS. The criteria to be used in the evaluation of proposals are presented in the Evaluation Criteria Sheet, contained within the Proposal Documents. -33- AUDITOR SELECTION EVALUATION CRITERIA L Ability of Personnel (20 Points) (E.g., geographic locations of the firm's headquarters or permanent office in relation to the project; capabilities and experience of key personnel; present ability to manage this project; evaluation of existing work load; proposed staffing levels, etc.) 2 Proposer's Experience. (20 Points) (E.g. past record and experience of the Proposer in similar projects; volume of work previously performed by the firm; past performance for other Community Development Districts in other contracts; character, integrity, reputation of respondent, etc.) 3. Understanding of Scope of Work. (20 Points) Extent to which the proposal demonstrates an understanding of the District's needs for the services requested. 4. Ability to Furnish the Required Services. (20 Points) Extent to which the proposal demonstrates the adequacy of Proposer's financial resources and stability as a business entity necessary to complete the services required. (E.g., the existence of any natural disaster plan for business operations) S Price. (20 Points) Points will be awarded based upon the price bid for the rendering of the services and reasonableness of the price to the services. -34- Dear Audit Selection Committee: Carr, Riggs & Ingram, LLC (CRI) appreciates the opportunity to propose on auditing services to Heritage Greens Community Development District (the "District"). We are genuinely excited about the prospect of serving you and establishing a long -term relationship. We pride ourselves on getting to know our clients and illuminating solutions by providing innovative IDEAS to move them from compliance to providing them a competitive advantage. nvestment in You. We believe in developing long -term, mutually beneficial relationships and quickly demonstrating value with a fee structure and service solutions that provide immediate and continued savings. Our investment starts on "Day 1" as your assigned team begins with our proven, streamlined process that minimizes your time and disruption during the service provider change and continues throughout the relationship. edicated Team. CRT's team consists of more than 1,250 professionals, which allows us to tailor your service team by aligning their industry, service, and specialty skills with your needs. Our dedicated teams deliver the highest level of business acumen and knowledge to your organization; our commitment to consistent staffing allows you to maximize savings and remain focused on your needs. quilibrium. CRI delivers big firm expertise with small firm service. Of approximately 45,000 public accounting firms in the United States, CRI currently ranks among the top 25. Additionally, as a part of PrimeGlobal, an association of independent accounting firms, we have access to international resources as — and when — needed. Leveraging these resources while maintaining local decision- making authority means that simplified solutions are only a phone call away. And we believe that's the best of both worlds for our clients. dive Partner Participation. Collectively, our partners deliver expertise derived from more than 4,200 years of business experience. With this level of talent, we thoughtfully choose a partner that aligns with your business' needs and industry. Our hands -on, working partners "show up" to convey our genuine commitment to your success. They strive to earn trusted advisor roles by digging in, proactively learning your business, and producing long -term value for you. implified Solutions. Having partners with approximately 200 cumulative partner certifications and designations is an impressive statistic, but we measure our success by our ability to translate complex concepts into easily understandable solutions for our clients. While accounting is the language of business, we're here to decipher the jargon and help you make educated decisions. We welcome the opportunity to demonstrate to you the same teamwork, expertise, and responsiveness that have made us one of the fastest growing public accounting firms in the United States over the past ten years. Please contact me with any questions. Again, we appreciate your consideration. Sincerely, �J K. Alan lowers, CPA Engagement Partner CRlcpa.com I blog.cricpa.com CARR, RIGGS & INGRAM ■ TABLE OF CONTENTS YOUR NEEDS UNDERSTANDING & MEETING YOUR NEEDS ................................................... ............................... 4 YOUR SERVICES & FEES YOURSERVICES & FEES .................................................................................... ............................... 5 YOUR CHOICE: CRI FIRMPROFILE ................................................................................................... ............................... 6 GOVERNMENTALCREDENTIALS ....................................................................... ............................... 7 RELEVANTEXPERIENCE .................................................................................... ............................... 8 YOURSOLUTION TEAM .................................................................................... ............................... 9 DELIVERINGQUALITY TO YOU ....................................................................... ............................... 17 WORKING TOGETHER: OVERVIEW SHARINGCRI'S VALUES WITH YOU ................................................................ ............................... 19 JOINING OUR CONVERSATION ....................................................................... ............................... 20 WORKING TOGETHER: DETAILS CRIAUDIT FRAMEWORK ................................................................................ ............................... 21 CRIAUDIT APPROACH .................................................................................... ............................... 23 APPENDIX APPENDIXA —PEER REVIEW .......................................................................... ............................... 25 APPENDIXB— RFP DOCUMENTS .................................................................... ............................... 26 CRlcpa.com 1 blog.cricpa.com CARR, RIGGS & INGRAM 3 ■ UNDERSTANDING & MEETING YOUR NEEDS From the RFP, we understood your team to express the following needs, requests, and /or issues. We've detailed our proposed solutions below and are happy to discuss other related projects as they arise and upon request. CRlcpa.com I blog.cricpa.com CARR, RIGGS & INGRAM NEEDS & ISSUES SOLUTIONS Technical The District is required to have independent Perform external audit services in audits performed on its financial statements. accordance with auditing standards generally accepted in the United States of America (GARS), in order to express an opinion on the District's financial statements. Relational The District's Board of Supervisors and • Communicate management expect open and continuous contemporaneously and communication with their CPA firm in order to directly with management avoid surprise findings at the end of the audit. regarding the results of our procedures. • Anticipate and respond to concerns of management and /or the Audit Committee (if /when formed). CRlcpa.com I blog.cricpa.com CARR, RIGGS & INGRAM YOUR SERVICES & FEES We value creating mutually- rewarding, long -term relationships with our clients. Our goal is to provide high quality, responsive service that yields returns far greater than your investment in our professional fees. Please find below our proposal of fees to provide the requested services for the upcoming three respective fiscal years. The above fee quote is based in part on the fact that the District has not yet issued bonds or other debt instruments to finance capital asset acquisition and construction. In the event the District issues such debt instruments or upon construction of major infrastructure additions, the audit fee will increase by an amount not to exceed $3,000 per year. If the District requests additional services outside of this proposal, professional fee hourly rates are as follows, but may be negotiated depending on the project request: CLASSIFICATION Partner i HOURLY RATE $225 Manager $140 Senior $100 Staff $80 IT Specialist $200 Fraud Specialist $200 CRlcpa.com I blog.cricpa.com CARR, RIGGS & INGRAM ■ FIRM PROFILE 1997 42 200 1250+ Y 'elr 1"ounded Pffices flartners llrqj ssionals Professional Organization Membership American Institute of Certified Public Governmental Audit Quality Center of Accountants (AICPA) Alliance for the AICPA CPA firms Information Systems Audit and Control AICPA Private Companies Association (ISACA) Practice Section Institute of Internal Auditors (11A) Center for Audit Quality (CAQ) Public Company Accounting Oversight Employee Benefit Plan Audit Quality Board (PCAOB) Center of the AICPA FARM AEP 041 Text CRI to 66866 to receizw CRI News and Alerts. r 6 AN 1d CPA 23; are different CIE PFS CMPE A8V CVA CTGA CFE CMA CGFM CFF CAM FARM AEP MCP MCSE CFE CITP Cr.FA CFP CFSA CGEIT CFE CISA CCIFP Cni-rentRanking. 22nd in the U.S. CRIcpa.com I blog.cricloaxom CARR, RIGGS & INGRAM 6 U GOVERNMENTAL CREDENTIALS E Our _ , i ... i4.111,41 y,,0 Ve l'II ill etztal eniiti,,i ..x. OVER Ike,. v , " , li ME stats i acrocc the S'ontl)will; annual reven lie;I0111111N 2 III bi NT tiOVEQ oat, ,,.. ,, te 1,O00+ ,vears Yvpert 7Se CGFfil , .,,,iedgovernmentaipartner I. C1TP FE aion in an ,,,i A inniLiil mi pa li fora/revz„n iev Iifientv of up P..., LAVA 'f C ISA , P,rib P Tr,SIngle..4hulit v lor approxnnateiy rt,r1E-IT CO OIL;; ?fail . ''' .,., vernmen tad(-bents I CTGA CFF *-----;,,,,.4.4"""'..,'"'-'' 1 44.,:f.'' ', ,,>.-,;'.,. '.•t4,, ),...4P1 ...W‘iis,''',: -,-,k..1,-4-'--",,,,4*-‘''. V',-- 'r.,,'X''''''91 A.:'"'I'k-^ '''''''.".1.1 -,*',•,..***4''' ,.,,,-1,* .."'': .,,,* ,,r,ir,-,I•.,cfr, ,',.■,„,1 ; .0 w ',,' 4.''''''T .-', ti',Z.; ', =-A-=',,:.=!,-:',,,„`-'-'-',-,t='.---,-,;-=:=''-'' =,'::,- =',.•=4=-""'is,--',"""Pi;,N ;.'7..t'',a'.'+' , -i- - ,l,.,-4.,'',-,, ' ,-"le ,`.r.-a 4,=', ..„;.,„,'= ---:.: Jik....; .!'',.:-...P$=,..,,....=4-=,--'1,---1-.-==k-''e.'.'=-1 ,,,,,'-.z,-',,‘).,.,,, ,,,,..„.„.."', 2.;==-4,ow.,-,, ,---•-,,::.:it ij.,..,,, -,,...,,y4,4 C'q ....'4.4 ,, ,,,e-,,, ,.$ .,, ,- "I , s, , q'y,-,' 4,4404- ,..,.,,L,,14,,,•,,,,,,:-,,,,,i"..,,xs! 1''-,..-",-,'...'z - '-- ,- _,...-4,N,".', -ay, i_..v.-..,,.,,, •,'-.-=`-',-'''''—'==":= 'F7'''''' '.- --.4. 0#,--$4.40.41=4,F-,*.'==1., ,4044,5---- .,..4.7,3s.,,,—,-% 41 An ., .- -: l•,tt ft. t ,,-4.,:.4,,,.;•,%4V-;+ 4,14-$3,-; , , 7-4p7. ,==fot..,..4 ,==0.,.= -,.:, =,,,,,,,,..5,1', :44-0 ' . .:...44! -.4 4",=!i'-==rx----`-re,-A. 7 CRIcpa.com 1 blog.cricpa.com CARR,RIGGS&INGRAM RELEVANT EXPERIENCE • CRI delivers a depth of resources that ensures our understanding of your challenges and innovative solutions for overcoming them. Our governmental team's 1,100+ years of combined experience is derived from providing audit and accounting outsourcing services to a client base that includes: • 450+ governmental entity clients across the South totaling approximately $22 billion in total revenues, • Perform single audits for approximately 30%of all governmental clients, • Municipality clients of up to$550 million in total revenues,and • Audit clients expending nearly$6 billion in federal funds annually. We parlay this vast experience and derived best practices into proven solutions that benefit you. Below we share specific,relevant client references;we encourage you to consult with them. RELATIONSHIP TIMELINE SERVICE DESCRIPTION RELEVANT POINTS TO CONSIDER Rizzetta&Company 2006— Present Annual Financial • Client service experience Shawn Wildermuth Statement Audits of • Responsiveness to client 3434 Colwell Avenue Multiple CDDs needs Suite 200 • Long-term relationship Tampa,FL 33614 • CDD management co. 813.933.5571 GMS,LLC 2006— Present Annual Financial • Client service experience Dave DeNagy Statement Audits of • Responsiveness to client 14785 Old St.Augustine Multiple CDDs needs Road,Suite 4 • Long-term relationship Jacksonville,FL 32258 • CDO management co. 904.288.9130 DMS 2006— Present Annual Financial • Client service experience Brian Lamb Statement Audits of • Responsiveness to client 5680 W.Cypress Street Multiple CDDs needs Suite 5680A • Long-term relationship Tampa,FL 33607 • CDD management co. 813.873.7300 Wrathell,Hart,Hunt& 2006— Present Annual Financial • Client service experience Associates,LLC Statement Audits of • Responsiveness to client Jeffrey Pinder Multiple CDDs needs 6131 Lyons Road • Long-term relationship Suite 100 • CDD management co. Coconut Creek,FL 33073 877.276.0889 Fishkind&Associates 2007— Present Annual Financial • Client service experience Jennifer Glasgow Statement Audits of • Responsiveness to client 12051 Corporate Blvd. Multiple CDDs needs Orlando,FL 32817 • Long-term relationship 407.382.3256 • CDD management co. CRlcpa.com ( blog.cricpa.com CARR,RIGGS&INGRAM 8 ■ 3 YOUR SOLUTION TEAM We have assembled a team of professionals who will ensure the highest level of personal dedication and professional excellence to you. Our team delivers exceptional services through a balanced blend of skills (service-driven,industry-specific,technical,and business)and experience that we know are important to you. Brief profiles of each member of the team identified below follow on subsequent pages. Alan Dowers i ENGAGEMENT I PARTNER Stephen Bruce Riggs,IV Nunnally l CONCURRING f CONSULTING PARTNER l PARTNER Grace Jonathan 1 Katie Sidrony ;i Ali Gorman 1 Hartness , I Hartness 1 MANAGER MANAGER ! ; MANAGER MANAGER [ J CRIcpa.com I blog.cricpa.com CARR,RIGGS&INGRAM 9 ■ .1 YOUR SOLUTION TEAM K. Alan Jowers Engagement Partner (850)837-3141 phone Aoowers @cricpa.com A Experience Representative Clients,;. Alan has over 20 years' experience in public accounting, • Santa Rosa County ',-- primarily on financial statement assurance engagements. His District School Board practice includes audits, reviews and compilations of local • :City of Crestview,Florida _' governmental entities, condominium and homeowner • ,Okaloosa Gas.District associations, non-profit organizations and nonpublic companies. He currently has direct engagement responsibility for over 50•• S,n�ta o a liar ', �z t s ,,,, t audits of local governmental entities, including cities, county .� y' ��a 4�o> wxir school boards, utility districts and Florida community f +1,� ,1 .)4. : � -� � development districts. a s flo t Alan is licensed to practice as a certified public accountant in the ?�r a-n , , a •. 4 states of Florida and Georgia. He is a member of the Board of Governors of the Florida Institute of Certified Public Accountants ee ,, .�3$ sL'.4 (FICPA). In addition, he is a member of the FICPA's State and Local Governmental Committee and chairs its Common Interest ' 3 g V, Realty Association Committee.He is also active in the Panhandle a�, n� E W z ,� � Chapter of the Florida Governmental Finance Officers 4k � � '- Association (FGFOA)and is a member of the FGFOA's statewide 4 ` �� :W Technical Resource Committee. k-.'*„ �,dai .`, Education,Licenses&Certifications ;4 • " , , - l • Masters of Accountancy,University of Alabama - ,• 1A,f', .a ss= • 1�� • BS,Accounting,Florida State University 5 ,� r� i P OC:r: ��_ • Certified Public Accountant r t �r 4,t „. Professional Affiliations i�; , ¢ `; m • American Institute of Certified Public Accountants !` ?$3- 1 ,z �g • Florida Institute of Certified Public Accountants �' uT �� 4� l � • (FICPA)—member of the Board of Governors r 0 • Governmental Finance Officers Association(GFOA) � . r*.N ` x #*. i, x- • Florida Governmental Finance Officers Association (FGFOA)—member of Technical Resource Committee CRIcpa.com I blog.cricpa.com CARR,RIGGS&INGRAM 10 ■ YOUR SOLUTION TEAM II Stephen Riggs Concurring Partner (850)837-3141 phone SCRiggs @cricpa.com Experience Representative Clients Stephen has over 11 years accounting and audit experience, • BainebndgeCDDS t,�-'o including three years with the international public accounting 4 -, firm, Ernst & Young, LLP. His experience includes numerous �{ ?C �� r 34 clients in industries including governmental, not-for-profit, x �1, 1 healthcare,SEC and privately held corporations. i„::{'_ . _,ia �, Stephen is licensed to practice as a certified public accountant in l 0 ,ti , sz Florida. He is as member of the State and local Governmental ., ��' "` a 0$ section of the Florida Institute of Certified Public Accountants `s ° t :i. • ` and exceeds all continuing professional education requirements _ + ,� a 1 related to Government Auditing Standards. a £Forens � He is currently a partner on engagements for many special ''''''f': Clkaloi, o � riff%y ' districts in the State of Florida, including community � ; � c development districts, fire districts and school districts. In '' • �8 ma b� �. Er . addition to his public accounting experience,Stephen has served s#r 7 i on the Board of Directors fora Community Development District >tttlgtfni ka �t-K �� g - 1,, and a non-profit organization. � bi ns a .n�� 4 Education, Licenses&Certifications Aol • � i . ,', time; t • Masters of Accountancy,University of West Florida • BA,Economics,University of Florida k Y ✓ tyt4.. s het4x .- • �'" -a r"�.x; f, t ` @ S • Certified Public Accountant °� �� • o� � Professional Affiliations � A ill i tats • American Institute of Certified Public Accountants } (AICPA) t,r - t 1''- * • Florida Institute of Certified Public Accountants(FICPA) x �� ' 107 'sue . • Past President,Emerald Coast Chapter of Florida � ,,Ar'u- 3 . . t. Institute of Certified Public Accountants(FICPA) • , :4 `s % , �.: , 4e;s x'Fa y �± CARR,RIGGS&INGRAM t CRlcpa.com i blog.cricpa.com III 1 YOUR SOLUTION TEAM Bruce Nunnally Consulting Partner ^ ;°� t , (850)837-3141 phone BNunnally @cricpa.com Experience Representative Clients Bruce Nunnally has over 30 years of public accounting • Okaloosa County Schools experience, including over 10 years with the international public accounting firm,Ernst&Young,LLP. • Pinellas County Schools • Santa Rosa County School'. Currently, Bruce serves as Engagement Partner on 8 significant District governmental audit engagements which encompass 50%of his • City of Destin client responsibility time. Bruce has extensive experience in • Destin Fire Control reviewing financial and internal controls of governmental District W'' entities, and serves as technical reviewer on over 50 • North Bay Fire District governmental audits. • Ocean City—Wright Fire Control District Bruce is a nationally sought-after lecturer and serves as an • Mid Bay Bridge Authority, instructor of accounting and auditing issues for the American • ;;.,Florida Community Institute of Certified Public Accountants. He has presented Services Corp. accounting and auditing continuing education classes for a "M quarter of the top 30 CPA firms in the U.S. Before Bruce was ",-4 { i, ;, t ', tiN 4 recognized as a national speaker,he was awarded by the Florida „S f ,,2zl -z� ' ' `��' Institute of Certified Public Accountants as the "Outstanding rFi i e - . 0 0 01 Discussion Leader"in 2000. 2 to .x, „r lltedi eA 'F '0Y ,cf 4 4 £ ; Bruce has been a partner with CRI since its inception. r 4 { `' Education, Licenses&Certifications ',-"�4° �` • BS,Accounting,summa cum laude,Harding University z ,, 1 ,, , • Certified Public Accountant .,:� 'i k� " 41,44 Professional Affiliations { ? • American Institute of Certified Public Accountants x (AICPA) • AICPA Technical Issues Committee—Government Section t.. �x4I�� ;, • Florida Institute of Certified Public Accountants(FICPA) ,:' .e, ,,g,t ay S kvk te4V. • Government Finance Officers Association(GFOA) • Florida Government Finance Officers Association(FGFOA) CRlcpa.com I blog.cricpa.com CARR,RIGGS&INGRAM 12 i YOUR SOLUTION TEAM III Grace Hartness Manager (850)837-3141 phone GHartness @cricpa.com Experience Representative Service Areas Grace has over eight years accounting and audit experience with • Community Development CRI. She has worked on several major construction companies, government entities, community development districts, Districts. condominium and homeowner associations and non-profit • Condominium and `, organizations. In addition,she has been involved in special audit Homeowner Associatiol projects for the Miami-Dade Airport Authority. • Utility Services 7 At a .School Di ;1 s ° '° Grace is licensed to practice as a certified public accountant in 4 ore ,Z z t ,;,,,...4t.-1 t Florida and exceeds all continuing professional education '4'.‘. '41:.-1.'M a requirements related to Government Auditing Standards. In o , t 40 f 5 ( ; addition, Grace fluently speaks several languages including " . French and Arabic. �; �. �z�.5.,'�`'Sir'a��ir�y�t'A dy n*sv' � 3ri'Fs'�,b„. Ali�y . .x„44, is, Grace currently supervises engagements for many special fr � eg C :A, t�"° t districts in the State of Florida including community : iit r ly ,,rr *A development districts and school districts. She g active in our iritit` -04# 414 z .i # ok r ;, firm's condominium and homeowner association practice. /.44 4-50r0oft#4,400410 `� Grace started with CRI in August 2006, upon completion of her �r��,i 44s35.ww�s f c � master's degree,and was promoted to manager in 2011. 11,14;7''; it�� x Education,Licenses&Certifications . Ate+ 4 � • MAcc,Accounting,University of West Florida >� � ' V41 • Certified Public Accountant IPA , ` r lti • Community Association Manager(CAM),Licensed in ,Y pw t° Florida � �'k ' ”a..Zso, :k s Professional Affiliations ' �t s` • American Institute of Certified Public Accountants h e (AICPA) ' '- , , �.a �� 02 • Florida Institute of Certified Public Accountants :,w�. .i, V' (FICPA) • Accounting&Financial Women's Alliance(AFWA) CRIcpa.com I blog.cricpa.com CARR,RIGGS&INGRAM 13 d ILA YOUR SOLUTION TEAM III Katie Sidrony Manager (850)837-3141 phone KSidrony @cricpa.com R a, a f rt „ e` w s3 `a uz> 0 Experience • Katie has over eight years accounting and audit experience with • , CRI. She is in-charge of fieldwork on audits of clients in a variety •x� � ,� �.��,��, ,s ��,��,��'��: of industries including governmental entities,condominium and r��etE .44 r. homeowner associations,non-profit organizations and privately on NnJu -' held corporations. (, ,y' P xt► % Katie is licensed to practice as a certified public accountant in ,. a' a Florida. She is a member of the Florida Institute of Certified l t $ "' P, s, , a � Public Accountants and exceeds all continuing professional ,�, � - education requirements related to Government Auditing ' ., , ,x Standards. �� '' ',��1 Katie currently supervises engagements for many special districts as Y a ' $ '*'-'f` I, k, ' k 1: in the State of Florida including community development • x , districts,fire districts, utility districts and school districts. She is e � . active in our firm's condominium and homeowner association �.`f x • .,,-. , practice. 1 WP*'1 15,,, i hart' ik aj 0 r PU1 ,� 4�, � �� g• Education,Licenses&Certifications 'a 4 .�, ok • Master of Business Administration,Troy University . t i' � � " • BSBA Professional Accountancy University of West ; 1,,• .; Florida � � t • Certified Public Accountant 4; k si • Community Association Manager(CAM),Licensed in gFlorida ,‘ ; �� i Professional Affiliations 16/4A- 3 ' _ 4 k_k. ` NN s • American Institute of Certified Public Accountants ^a 3`,3 t S 4 t6,4.,",j'- � S:s 1•. c k` (AICPA) ' • Florida Institute of Certified Public Accountants S � ' (FICPA) , r a , i P.. CRlcpa.com I blog.cricpa.com CARR,RIGGS&INGRAM 14 YOUR SOLUTION TEAM • All Gorman Manager t t. (850)837-3141 phone AGorman @cricpa.com Experience Representative Service Areas All has over seven years auditing and accounting experience in • Community Development both the Tallahassee and Destin offices of CRI. She is an audit manager with primary responsibility for fieldwork and reporting DISt,I•ic on audits of clients in a variety of industries including local • Cat� ▪ idwm and governmental and non-profit entities as well as financial•Hamner Associations fir. institutions and commercial businesses. She is currently the • Utility Services ` k T ' 1 audit manager for over 25 community development districts, �� -�, and works with several CDD management companies in the State rwi QIS-R� is :�g�r' n � a t of Florida. a � svivoo All is licensed to practice as a Certified Public Accountant in ;• .• '�, � ,Z , �; Florida. She is a member of the American Institute of Certified �� ` `` x * � ' < Public Accountants and the Florida Institute of Certified Public � r �41 i.} Accountants. She exceeds all continuing professional education " P4x � $ , 2 ,�� 5� requirements related to Government Auditing Standards. g:kLic'"' 't N L+'flJr'�7 , bq * Ali currently supervises engagements for many governmental 1 � 4�� 'i '4,��"�1' s entities in the State of Florida including community development „. �� i�3 10 }1� x. , .;�� ;��r �4�`��; districts, municipalities, utility districts, and other special 1», �s ix°'��' -�x�� "a,�� .��}�-��;t �g governments. She is active in our firm's governmental industry .t r ' ��:10,- ;��y� �� _ � �� 4�;"�'.,�� y4 ,�# line as well as the condominium and homeowner association � � �,.�� s�� practice. In addition, Ali has performed many single audits of { 4 '�• K4 �3 federal grants under OMB Circular A-133. -?e. } • p tufty� - Education,Licenses&Certifications X ' ' i r"Y t` � i • BS,Accounting,Florida State University - > >-° � 1 tt • Certified Public Accountant B �` *x • Community Association Manager(CAM),Licensed in y� - ' f !. x .'': Florida `" A rr '<-0�� i K Professional Affiliations "b � �� 0 � • American Institute of Certified Public Accountants (AICPA) • Florida Institute of Certified Public Accountants (FCPA) CARR,RIGGS&INGRAM 15 CRlcpa.com I blog.cricpa.com ■ YOUR SOLUTION TEAM II Jonathan Hartness Manager (850)837-3141 phone JHartness @cricpa.com Experience Representative Service Areas Jonathan has over eight years auditing and accounting experience with CRI. He is an audit manager with primary + Community pevelopmeni res onsibilit for fieldwork and reporting on audits of clients in a k a P Y g 16 ,w �. - variety m of industries including local governments, condominium ti•` m�m anti and homeowner associations, and small businesses. He is (1.ot15t� ,,„44, ssoclafiohs currently the audit manager for approximately 20 community Non— l om o g nizaihoi'?V development districts and works with several CDD management ` x �e � � companies in the State of Florida. `� ,�"�"�^=p�€�°v"��!'i��,��a�,�sus�€� '� r ` a V .- ,' Jonathan is licensed to practice as a Certified Public Accountant ,e �'> � �� k ' in Florida. He is a member of the American Institute of Certified x� �, " Public Accountants and the Florida Institute of Certified Public ^� t * Accountants. He exceeds all continuing professional education + � 3 , a 7F requirements related to Government Auditing Standards. lto �� ,��-�� Jonathan currently supervises engagements for many , * ;14att� 1* governmental entities in the State of Florida including x a�� =41 y community development districts. He is active in our firm's I� '.l„ ° "� b y� � r governmental industry line as well to our condominium and " x � s '' homeowner association practice. Jonathan is an integral part of q � E 1 ::',t441-',4 4,P 414' our community development district practice. 4 A} '�„_ ri � ' Education,Licenses&Certifications ` : �� • MAcc,Accounting,University of West Florida 3 • Certified Public Accountant � ,t,"--M � • Community Association Manager(CAM),Licensed in ,� 1,,,,,,,,,,01:1,� Florida 4 :0ACW £ � Professional Affiliations � . tt n{ AmericanlnstituteofCertified Public Accountants is, i �,� -<�s m3 (AICPA) � r uk�".�„ • Florida Institute of Certified Public Accountants (FICPA) CRIcpa.com blog.cricpa.com CARR,RIGGS&INGRAM 16 MIL. DELIVERING QUALITY TO YOU • TECHNICAL TRAINING LEADERSHIP TRAINING CRI'S CPE WEEK CRI'S LEADERSHIP ACADEMY You expect your service team iobeuiito date regarding In today's world of constant communication,business hot topics in the following service areas skills are as important as technical expertise.Building Ac<onto r the next generation of leaders is key to our success and essential for excellent client service.Therefore,we Attestation&Auditing make a unique investment in our professionals through • Business Consulting the CRI Leadership Academy,which is designed to Tax provide training on the"soft skills"of business leadership • including,but not limited to,teamwork,time and Our ion 'r.' '. 'nals gather annually for"CPC Week° project management,business writing,communication, a continuing professional education series designed to Presentation and our core values provldeneeded technical updates to keep our teams of client service,respect ; informed of the latest from the various and rrrlevant and integrity. standai d getters Additionally,it provides a forum for our professionals ro share hest r „z",:-,..! practices ensuring that you receive - the benefit of expertise from our - - E OUR PEOPLE firm4;profesunnals. #p The quality of a professional services firm is determined by its people and r ;, the firm's investment in them.To ensure r z the highest possible level of quality €� '` for every client,we employ carefully �V � ' ..`!P4TZ designed protocols for recruiting, developing,promoting,and su p ervising a�ti � ' ' 4 r our staff.Our comprehensive, formalized training programs focus s c on five areas of development training: r > < SPECIALTY p TM technical,leadership,ongoing,role/ rs TRAINING responsibility,and specialty. 9 a lust as every business is different,so 3'a4r a;4: are the accounting best practices for each industry and specialty service.Because of these differences,we deliver progressive training courses that address the current accounting issues affecting our clients served by our industry and specialty service teams,such as: • Business valuations • SEC/PCAOB ROLE/RESPONSIBILITY • International Accounting • Financial Institutions TRAINING &Tax &Insurance • IT Audit&Assurance Construction Ii addition to basic technical and leadership skills,we know that our team requires specialized training for • Employee Benefit Plan • Governmental their individual responsibilities.So CRI has developed (EBP)Audits &Not-for-Profits role-based training scenarios that include service- : • Forensic Accounting • Healthcare specific training and tools presented in a case study •Service Organization format.Our goal is to prepare all team members for Controls(SOC) their new level of responsibilities. CRlcpa.com I blog.cricpa.com CARR,RIGGS&INGRAM 17 ■ DELIVERING QUALITY TO YOU AUDIT METHODOLOGY Our audit, tax, consulting, and client accounting services documentation is maintained electronically. Compliance with our methodology is regularly reviewed and evaluated as part of our internal quality program, which is further discussed in this section under ",i11 P ;. Comprehensive policies and procedures governing all of our practices and addressing professional and regulatory standards and implementation issues are constantly updated for new professional developments and emerging issues. See for a more detailed description of the relevant approach and methodology. ENGAGEMENT QUALITY REVIEW PARTNER(CONCURRING PARTNER) Each audit has an assigned engagement quality review (EQR) partner with the appropriate experience.This role is one of the most important elements of our quality assurance process, as it provides for a timely, independent review of all key accounting and auditing issues. The EQR partner also reviews the financial statements and related supporting documentation—including the disclosures—to evaluate their fair presentation under accounting principles generally accepted in the United States of America(GAAP). INTERNAL QUALITY CONTROL REVIEWS AND EXTERNAL REVIEWS Experienced partners and professional staff of our firm conduct quality control reviews of our audits. Our partners'work is reviewed annually,and the inspection process includes periodic testing of the effectiveness of our quality controls and a continuous improvement program. Peer reviews are performed every three years by another independent public accounting firm. The most recent review of our firm was performed in 2013 by EideBailly, whose report was the most favorable possible. In addition, we are registered with the PCAOB and our 2006 and 2009 PCAOB inspection reports were also the most favorable possible—no audit deficiencies or quality control defects identified. The 2009 PCAOB report can be viewed at Nvo,` _. 3O.: .._'....la� >t'�_.,.�.. ---._,.2_... A r _!.iM. t' . CRIcpa.com blog.cricpa.com CARR,RIGGS&INGRAM 18 ■ SHARING CRI'S VALUES WITH YOU • We are proud of our hands-on,service-centric,and results-oriented approach.Combining that approach with quality controls and superior talent allows us to help you achieve your goals and strengthen your management systems and processes.This approach is further emphasized through our three core values which guide our team's behavior and function as the foundation for interactions with our clients and each other. Qs L 6,40 • C1a.sii� y ............... Unyielding Integrity • CLIENT.SERVICE INTEGRITY RESPECT Defining our Living with integrity, Building productive. brand by meeting transparency, long-term relationships or exceeding the and honesty with each other that highest expectations are based on • of our clients. £ mutual respect,trust,_ and sharing. CRI ARE S Additionally,using a separate 501(c)3,CRI aids team members during emergencies or hardships beyond control.What does it mean to our clients?CRI lives our values. We demonstrate respect and service to our team—just as we do for our clients. CRlcpa.com ( blog.cricpa.com CARR,RIGGS&INGRAM 19 ■ ., a JOINING OUR CONVERSATION • ,, V:—"^ WEBSITE(CRIcpa.com) =" CRI's website features financial calculators,current tax and . w „-, estate tax guides,a record retention schedule,glossary of ,;,,, common financial terms,and hundreds of articles with topics ,,... cn, ,l,t ranging from current legislation to industry-specific news. Idc'mow .. �• \ \ '''‘'A ,lAI1,17 ,,'' :,,,, C r t, SLOG SITE (blog.CRIcpa.com) Featuring articles and videos,CRI's interactive blog site provides helpful tips for readers both personally and professionally.Written by our partners from their perspective and experiences,these plain English explanations of current a regulations and trends exemplify our commitment to open dialogue. `� tel :.4tEC ei x' -� CRlnsights(CRIcpa.com) We understand that just because a topic makes perfect sense (��, C to a CPA doesn't mean that it will to our clients.That's why Cj \1" \ J we developed CRlnsights,our in-depth yet down-to-earth IRA\-. -) a�`�aec explanations of complex topics. - NEWSLETTER(Sign up at CRIcpa.com) 0 3 v ' Our team is dedicated to keeping our clients informed,and 1.': N we prove it by creating a custom monthly e-newsletter with """N' widely-applicable to ics.The articles are designed to help you �\C�`�. P 9 P Y s improve your business and personal finances.Popular recent topics include: ` • Reportable Health Care Coverage on W-2s • Navigating Alternative Minimum Tax(AMT) " • Key Considerations of Health Care Law • Six Commandments of Estate Planning CRIcpa.com I blog.cricpa.com CARR,RIGGS&INGRAM 20 ■ CRI AUDIT FRAMEWORK Our proposed services require a coordinated effort between us and Heritage Greens Community Development District's team. Planning and continual communication are essential to developing the appropriate procedures,working collaboratively to resolve any identified issues,and meeting your timelines. CRI's audit approach occurs within a framework of our client's business and industry; therefore, we assess risk by: • Understanding management's perspectives and goals,and • Considering business conditions and threats that could prevent management from achieving its business objectives. We assess risks in the following areas: Materials • Acquisition,Divestiture • Materiality &Reorganization • Financial Reporting • Audit Committee& Compliance Management Expectations • New Accounting - Operating Results Pronouncements Operational . Banking Covenant Requirements Financial & Governance C p Business, Environment • Internal Control • Investor/Market Environment t Expectations • IT Systems&Support ' ? • • Technological Innovation • • Legislative/Regulatory Changes CRIcpa.com I blog.cricpa.com CARR,RIGGS&INGRAM 21 ■ CRI AUDIT FRAMEWORK Our ultimate intent is to drill down from these broad risks to specific financial reporting risks.We understand both these risks and management's processes and procedures for mitigating them (i.e. internal controls) in order to develop our procedures to carry out our audit responsibilities. Although our audits are conducted through a structured, risk-based model, we focus on understanding the client's needs, requirements, and expectations. We work collaboratively with management and the Audit Committee (or similar function) to develop a communication and work plan to continuously improve client service, by doing so we help in moving your team from simple compliance to providing you with a competitive advantage. In planning,we concentrate on "key risks,"(items with a greater risk of a material misstatement,a material weakness in internal controls,or other matters resulting in the issuance of an inappropriate audit report).We focus on"material"items(i.e.those items that would be important to the user of your financial statements). When evaluating materiality of identified misstatements,certain quantitative and qualitative factors must be considered—which may include: • Impact on operating trends(revenue/income,expenses,net income,etc). • Nature of the misstatement(i.e.,did the misstatement result from an unlawful transaction?). • Impact on liquidity,capital/surplus,earnings capacity,etc. • Impact to loan covenants and contractual and regulatory requirements. Consistent communication is a key to completion of the audit.By ensuring constant involvement,we are in a better position to respond to your issues timely and efficiently. Therefore, we plan to meet with your management to: • Set-up the audit by reviewing the mapping of Heritage Greens Community Development District's financial information (financial statements and notes) to significant processes and IT systems to ensure that all significant account balances, transactions, procedures, and systems are tested as deemed necessary. • Discuss ongoing changes—specifically new accounting pronouncements and key business transactions in their early stages,enabling us to agree on the resolution of various complex business issues on a timely basis. CRlcpa.com blog.cricpa.com CARR,RIGGS&INGRAM 22 ail CRI AUDIT APPROACH Il Our audit approach is a four stage approach, as depicted in the summary below. Our client acceptance and risk assessment procedures (as noted on the previous page) occur during detailed conversations and observations with your team. The results of those procedures allow us to tailor an audit program to your specific risks and needs. We then execute the audit, report the results, and evaluate continuous improvement opportunities for ongoing service and benefit to you. CLIENT �# a gv , , rA a'�`lint, w V, AGCEPTANGE& sw f ) PUNT REPORT& 1 r EXEC17Tf(N MONITOR PREPLANNING ,,.t..P7ii ? ,_6 �. , s, �s ., ,, Client OperaUonaJ Information , 0k Substantive Audit &Governance &Transaction Acceptance E, 3z . An alytic s Wrap-up r.: : is t0 fir. .�, 'ga "'*2*�SiEa s3 Cy g g Engagement ¢ �- a �a Test Issue Scoping � Details Opimonls) Heritage Greens CDD ' �: f r 7 -i1;-;0 „„ -< # "1 yam. Team Team �.: ,.fr ;k: T > '< tf, Audit. Orientation , ` .h, Clebrief t �L `,,l' �y + Procedures Atigitaw 7:. CRIcpa.com I blog.cricpa.com CARR,RIGGS&INGRAM 23 i CR1 AUDIT APPROACH III Stage 1: Client Acceptance&Pre-planning Stage 3: Audit Execution • Perform client acceptance procedures where • Where possible,develop detailed analytical necessary. procedures to use as substantive tests to reduce • Collaborate with management to agree to tests of details. Examples include: expectations and scope. - ratio analysis, • Assign appropriate staff to engagement based - regression analysis, on client needs and assessed risk. - trend analysis, • - predictive tests or ... .. .. ,,..... - reasonableness tests. ,,. ;:;, • Where possible utilize Computer-Assisted Audit Interview client personnel and others,as Techniques(CAATs),such as IDEA or ACL to necessary to understand client-specific automate testing for more coverage and less • objectives and risks. disruption to the client. • Assess environmental and other external risks • Where possible,perform targeted testing and potential impact on the audit planning. (also known as'coverage"testing)of account Assess entity level controls including: control balances to tests large portions of account environment,risk assessment,information& balances. communication,and monitoring controls. • Perform tests of details,including sampling,if Assess management's fraud and IT risk applicable or necessary. assessment models. Develop independent • Perform general audit procedures,as and if fraud and IT risk assessment. applicable,such as tests related to: Assess IT General Computer(ITGC)controls, -commitments and contingencies, such as IT Environment,Developing&Delivering - legal letters, IT,and Operating IT&Monitoring IT. - management representations, - reviews of Board minutes, Assess materiality. - related party transactions, Perform preliminary analytical procedures. -debt covenants and Map financial statements to significant - going concern. transactions,processes,IT systems and related • Perform other tests for compliance such as controls. , Yellow Book or Single Audit Tests. • Develop understanding of significant processes and related controls. Determine existence of/reliance on SSAE 16 Stage 4: Report&Monitor (formerly SAS 70(s)). • Continually monitor the audit and provide • Test controls including ITGC,as and if deemed feedback as agreed during scoping or more appropriate.Tests will include a mix of: frequently,as deemed appropriate. - inquiry, • Conclude the audit(i.e.issue opinions and/or - observation, reports). - examination and • Develop and present required communications, - re-performance. including management letter comments. Determine reliance on Internal Audit,if • Perform an internal team de-briefing to identify applicable(e.g.controls or detailed tests). areas for improvement. Determine reliance on specialist(s),if applicable • Welcome the opportunity for an external de- (e.g.valuations,pension costs,etc.). briefing with our clients to improve. Finalize risk assessments and develop final audit strategy. CRIcpa.com i blog.cricpa.com CARR,RIGGS&INGRAM 24 ■ t APPENDIX A - PEER REVIEW EideBailly (TA,a BUSINESS ADVISORS System Review Report January 31,2014 To the Partners of Carr.Riggs&Ingrain,I.I.0 and the National Peer Review Committee We have reviewed the system of quality control for the accounting and auditing practice of Carr,Riggs&Ingram, LLC(the firm)applicable to non-SEC issuers in effect for the year aided June 30,2013.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 fine with reasonable assurance of performing and reporting in conformity ormity 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.aicna.org/prsummarv. As required by the standards,engagements selected fir review included engagements performed under Government Auditing Standards;audits of employee benefit plans,and audits performed under PDICIA. In our opinion,the system of quality control for the accounting and auditing practice of Carr,Riggs&Ingram, LLC applicable to non-SEC issuers in Abet for the year ended June 30,2013,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.Films can receive a rating of pars,pass with deficienc,'(ies)or Pd.Carr,Riggs&Ingram,LLC has received a peer review rating of pass. Eide t3ailly L,LP www.nidohailly.com 506 NI<orae Mat,Si..1300 I Minnaapaia.MN 65402-7033 I T 612.25353600 I F 612.253.6600 I EOE CRlcpe.com I blog.cricpa.com CARR,RIGGS&INGRAM 25 1111"11 APPENDIX B - RFP DOCUMENTS Request for Proposals for Annual Auditing Services for Heritage Greens Community Development District Severn Trent Management Services,on behalf of the Heritage Greens Commzmity Development District,is requesting proposals from qualified independent Certified Public Accounting firms for independent annual audit of the District's general purpose financial statements for the fiscal year 2015,and thereafter subject to an annual renewal of the engagement. A community development district is a special purpose local government established under Chapter 190,Florida Statutes_ The certified public accounting firm licensed under chapter 473, Florida Statutes,responding to this proposal shall be qualified to audit according to government auditing standards under the Florida Board of Accountancy, AICPA,the General Accounting Office,and rules of the Auditor General of the State of Florida_ Proposals packages,which include evaluation criteria and instructions to proposers are available from the District's Management Advisory Company at the address and telephone number listed below. More information related to the proposal may be obtained by contacting Severn Trent Management Services at the address and telephone number listed below_ Personal solicitation of clients directly with the district board members is prohibited Ten(10)copies of a proposal shall be sent to the address below by 11.00 am on Friday, September 4,2015. The envelope must be marked"Auditing Services Severn Trent Management Services Atitn:Auditing Services 210 North University Drive,Suite 702 Coral Springs,Florida 33071 Telephone(954)753 5841 CRIcpa.com I blog.cricpa.com CARR,RIGGS&INGRAM 26 ■ APPENDIX B - RFP DOCUMENTS HERITAGE GREENS Comsr NrrY DEVELOPMENT Drs rsicr REQUEST FOR PROPOSALS District Auditing Services for Fiscal Years 2015,2016 and 2017 Collier County,Florida INSTRUCTIONS TO PROPOSERS SECTION 1. DUE DATE. Sealed proposals must be received no later than 11:00 am,Friday,September 4,2015,at the offices of the District Manager,located at 210 North University Drive,Suite 702,Coral Springs,FL 3307L Proposals will be publicly opened at that time SECTION 2. FAMILIARITY wrrH THE LAW. By submitting a proposal, the Proposer is assumed to be familiar with all federal,state,and local laws,ordinances,rules and regulations that in any manner affect the work. Ignorance on the part of the Proposer will in no way relieve it from responsibility to perform the work covered by the proposal in compliance with all such laws,ordinances and regulations. SECTION 3. QUALIFICATIONS OF PROPOSER. The contract, if awarded,will only be awarded to a responsible Proposer who is qualified by experience and licensing to do the work specified herein. The Proposer hall submit with its proposal satisfactory evidence of experience in airnilar work and show that it is frilly prepared to complete the work to the satisfaction of the District. SECTION 4. SUBMISSION OF ONLY ONE. PROPOSAL. Proposers %hall be disqualified and their proposals rejected if the District has reason to believe that collusion may exist among the Proposers,the Proposer has defaulted on any previous contract or is in arrears on any previous or existing contract, or for failure to demonstrate proper licenstue and business organization. SECTION S. SUBMISSION Of PROPOSAL. Submit ten (10) copies of the Proposal Documents, and other requested attachments at the time and place indicated herein,which shall be enclosed in an opaque sealed envelope, marked with the title "Auditing Services—Heritage Greens Community Development District"on the face of it. SECTION 6. l[ODIFICATION AND WITHDRAWAL. Proposals may be modified or withdrawn by an appropriate document duly executed and delivered to the place where proposals are to be submitted at any time prior to the lime and date the proposals are due. No proposal may be withdrawn after opening for a period of ninety(90)days. SECTION 7. PROPOSAL DOCUMENTS. The proposal documents shall consist of the notice announcing the request for proposals, these instructions, the Evaluation Criteria Sheet and a proposal with all required documentation pursuant to Section 12 of these insttuctioms(the"Proposal Doc rents'). CRIcpa.com blog.cricpa.com CARR,RIGGS&INGRAM 27 APPENDIX B - RFP DOCUMENTS SECTION 8. PROPOSAL. In making its proposal,each Proposer represents that it has read and understands the Proposal Documents and that the proposal is made in accordance therewith SECTION 9. Basis OF AWARD/RIGHT TO RrIECT. The District reserves the right to reject any and all proposals,make modifications to the work, and waive any informalities or iiregularities m proposals as it is deemed in the best interests of the District. SECTION 10. CONTRACT Await. Within fourteen(14)days of receipt of the Notice of Award from the District,the Proposer shall enter into and execute a Contract (engagement letter)with the District SECTION 11. LIMITATION OF LIABILITY. Nothing herein shall be construed as or constitute a waiver of District's limited waiver of liability contained in Section 768.28, Florida Statutes,or any other statute or law. SECTION 12. Mrcrerr MIEOIIS. All proposals shall inrhrri. the following information in addition to any other requirements of the proposal documents. A. List position or title of all personnel to perform work on the District audit. Jnrhid,resumes for each person listed;list years of experience in present position for each party listed and years of related experience_ B. Describe proposed staffing levels, including resumes with applicable certifications. C. Three references from projects of similar size and scope. The Proposer should include information relating to the work it conducted for each reference as well as a name, address and phone number of a contact person. D. The lump sums cost of the provision of the services under the proposal E. Must perform the audit field work at the office where the District records are maintained SECTION 13. PROTESTS. Any protest regarding the Proposal Documents,must be filed in writing,at the offices of the District Manager,within seventy-two(72)hours after the receipt of the proposed contract documents. The formal protest setting forth with particularity the facts and law upon which the protest is based shall be filed within seven(7)calendar days alter the initial notice of protest was Sled Failure to timely file a notice of protest or failure to timely file a formal written protest shall constitute a waiver of any right to object or protest with respect to aforesaid contract award 2 CRIcpa.com ( blog.cricpa.com CARR,RIGGS&INGRAM 28 APPENDIX B - RFP DOCUMENTS • SECTION 14. EvALRATLON OF PROPOSALS. The cntena to be used in the evaluation of proposals are presented in the Evaluation Criteria Sheet,contained within the Proposal Documents_ 3 CRIcpa.com blog.cricpa.com CARR,RIGGS&INGRAM 29 APPENDIX B - RFP DOCUMENTS Evaluation and Ranking Form Rank Firm Professional District experience Staff dept! Fee Score Name Standing/ability and knowledge ability to perform of personnel 25 pts 25 pts 25 pts 25 pts CRIcpa.com blog.cricpa.com CARR,RIGGS&INGRAM 30 N • o 0 0000 1 0 m. C.. 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Ship to: Heritage Greens CDD Heritage Greens Guard House c/o Severn Trent Services at entrance of 2215 Heritage Greens 210 N.University Dri Ste#702 Dr Coral Springs,FL 33071 Naples,FL 34119 Date: 7/27/2015 Cleaning Agreement Estimate: 1579 Rep: NE We are pleased to quote the following scope of work for Heritage Greens CDD&Severn Trent Services: S`IRIP AND WAX BATHROOM VCT TILE: Completely remove existing wax&sealer with emulsifier stripper.Apply stripper solution and machine scrub tile to dissolve old wax and embedded soil,scrub and scrape edges and corners with hand tools.Wet vacuum emulsified slurry and rinse tile repeatedly with pH neutral cleaner to remove any slurry remnants and leave tile pH neutral.Use Rayon mops to recoat tile with 2 coats of floor sealer and then apply 3 coats of wax finish. Service Fee:$390.00 Taxable Sale *Price includes:Worker's Compensation and General Liability Insurance,Employer Social Security Federal and State Unemployment Taxes *Commercial cleaning equipment and cleaning solutions,supervised and trained personnel. *Florida State Sales and Use Tax(when applicable)is not included. *Upon acceptance of this proposal the Customer hereby agrees NOT to offer employment to any employees or subcontractors that worked for *SWFL Crystal Clean LLC during the tern of this agreement and for a period of 24 months following termination of this agreement. *All prices are good for 90 days from the date of the estimate. *Either party may terminate this agreement upon 30 days written notification.Crystal Clean may terminate services for non payment. *The Customer agrees to pay any costs incured by Crystal Clean to collect past due money owed to Crystal Clean. *A late fee of.04%per day will be assessed to invoices not paid within 30 days. Crystal Clean Signature Date Agreement Accepted by: (Customer Signature) Date 3120 Winkler Ave.•6u16e 11 Poo\Ayers,Fl 33916 www(.leamiiug,FortMyems.com Tel 2.39.936.7700 Fax 239.936.7065 HERITAGE GREENS Community Development District Financial Report August 31, 2015 Prepared by SEVERN TRENT SFRV IC FS HERITAGE GREENS Community Development District FINANCIAL STATEMENTS Balance Sheet i Page 1 Statement of Revenues, Expenditures and Changes in Fund Balances General Fund Page 2-3 SUPPORTING SCHEDULES Non-Ad Valorem Special Assessments Page 4 Cash and Investment Report Page 5 Bank Reconciliation Page 6 Check Register Page 7-9 HERITAGE GREENS Community Development District Financial Statements (Unaudited) August 31, 2015 HERITAGE GREENS Community Development District General Fund Balance Sheet August 31,2015 ACCOUNT DESCRIPTION TOTAL ASSETS Cash-Checking Account $ 45,740 Acct Receivable-Returned Items 25 Investments: Money Market Account 176,785 SBA Account 627 TOTAL ASSETS $ 223,177 LIABILITIES Accounts Payable $ 3,774 Accrued Expenses 806 TOTAL LIABILITIES 4,580 FUND BALANCES Assigned to: Operating Reserves 50,947 Reserves-Drainage 6,000 Reserves-Fountains 5,500 Reserves-Irrigation System 7,500 Reserves-Roads and Sidewalks 24,651 Reserves-Signage 1,000 Reserves-Wall Painting 6,000 Reserves-Wall Replacement 12,786 Unassigned: 104,213 TOTAL FUND BALANCES $ 218,597 TOTAL LIABILITIES&FUND BALANCES $ 223,177 Report Date:9/8/2015 Page 1 HERITAGE GREENS Community Development District General Fund Statement of Revenues,Expenditures and Changes in Fund Balances For the Period Ending August 31,2015 AMENDED YEAR TO DATE YEAR TO DATE VARIANCE(8) AUG-15 ACCOUNT DESCRIPTION BUDGET BUDGET ACTUAL FAV(UNFAV) ACTUAL REVENUES Interest-Investments $ 400 $ 366 $ 421 $ 55 $ 46 Interest-Tax Collector - - 7 7 - Special Assmnts-Tax Collector 242,903 242,903 242,787 (116) - Special Assmnts-Discounts (9,716) (9,716) (8,675) 1,041 - Other Miscellaneous Revenues - - 425 425 25 Gate Bar Code/Remotes 1,200 1,100 1,100 - - ITOTAL REVENUES 234,787 234,653 236,065 1,412 71 I EXPENDITURES Administration P/R-Board of Supervisors 7,200 6,800 5,600 1,000 600 FICA Taxes 551 506 428 78 46 ProfServ-Engineering 1,000 913 987 (74) - ProfSery-Legal Services 2,000 1,837 4,185 (2,348) 260 ProfSery-Mgmt Consulting Sery 38,081 34,903 34,908 (5) 3,173 ProfSery-Property Appraiser 3,644 3,644 3,644 - ProfServ-Special Assessment 5,463 5,463 5,463 - - ProfServ-Web Site Development 650 650 814 (164) 42 Auditing Services 3,200 3,200 3,200 - - Postage and Freight 850 781 547 234 46 Insurance-General Liability 8,225 8,225 7,557 668 - Printing and Binding 1,000 913 927 (14) 135 Legal Advertising 1,500 1,375 655 720 - Misc-Bank Charges 575 528 650 (122) 59 Misc-Assessmnt Collection Cost 4,858 4,858 4,652 206 - Office Supplies 175 165 162 3 - Annual District Filing Fee 175 175 175 - - Total Administration 79,147 74,736 74,554 182 4,361 Public Safety Contracts-Security Services 48,000 44,000 45,100 (1,100) 4,333 Contracts-HVAC 350 320 189 131 - Contracts-Sheriff 3,000 2,750 7,013 (4,263) - Communication-Telephone 1,500 1,375 1,586 (211) 146 Electricity-Entrance 2,200 2,018 1,762 254 341 Utility-Water&Sewer 900 825 601 224 55 Lease-Carts 1,500 1,500 1,500 - - R&M-Gate 7,000 6,413 138 6,275 - R&M-Gatehouse 1,130 1,034 830 204 160 Report Date:9/8/2015 Page 2 HERITAGE GREENS Community Development District General Fund Statement of Revenues,Expenditures and Changes in Fund Balances For the Period Ending August 31,2015 AMENDED YEAR TO DATE YEAR TO DATE VARIANCE($) AUG-15 ACCOUNT DESCRIPTION BUDGET BUDGET ACTUAL FAV(UNFAV) ACTUAL OpSupplies-Transmitters 1,200 1,100 794 306 - Op Supplies-Gatehouse 800 734 613 121 66 Cap Outlay-Equipment 6,200 5,687 - 5,687 - Total Public Safety 73,780 67,754 60,126 7,628 5,101 Landscape Services Contracts-Landscape 18,000 16,500 19,896 (3,396) 1,381 Contracts-Preserve Management 2,000 2,000 1,760 240 - Electricity-Irrigation 2,200 2,013 1,867 146 326 R&M-Renewal and Replacement 1,000 913 - 913 - R&M-Canals 2,600 2,600 - 2,600 - R&M-Fountain 2,700 2,475 1,669 806 150 R&M-Grounds 4,000 3,663 1,750 1,913 - R&M-Irrigation 1,500 1,375 628 747 228 R&M-Preserves 100 90 - 90 - Misc-Special Projects 8,000 7,337 1,415 5,922 - Total Landscape Services 42,100 38,966 28,985 9,981 2,085 Road and Street Facilities Electricity-Streetlighting 11,000 10,084 9,583 501 1,744 R&M-Drainage 2,500 2,291 - 2,291 - R&M-Roads&Alleyways 2,000 1,837 800 1,037 - R&M-Sidewalks 3,000 2,750 - 2,750 - TrafficSignageRehabilitation 1,260 1,155 - 1,155 - Reserve-Roadways 20,000 20,000 - 20,000 - Total Road and Street Facilities 39,760 38,117 10,383 27,734 1,744 'TOTAL EXPENDITURES 234,787 219,573 174,048 45,525 13,291 1 Excess(deficiency)of revenues Over(under)expenditures - 15,080 62,017 46,937 (13,220) Net change in fund balance $ - $ 15,080 $ 62,017 $ 46,937 $ (13,220) FUND BALANCE,BEGINNING(OCT 1,2014) 156,580 156,580 156,580 FUND BALANCE,ENDING $ 156,580 S 171,660 $ 218,597 Report Date:9/8/2015 Page 3 HERITAGE GREENS Community Development District Supporting Schedules August 31, 2015 HERITAGE GREENS Community Development District Non-Ad Valorem Special Assessments-Collier County Tax Collector Monthly Collection Distributions For the Fiscal Year ending September 30,2015 Discount/ Gross Date Net Amount (Penalties) Collection Amount Received Received Amount Costs Received Assessments Levied FY 2015 $ 242,905 Allocation % 100% 11/12/14 1,536 1,536 11/14/14 21,248 904 434 22,585 11/25/14 111,443 4,739 2,274 118,456 12/12/14 65,327 2,732 1,333 69,392 01/06/15 4,865 154 99 5,118 01/29/15 9,501 238 194 9,934 03/05/15 2,674 37 55 2,766 03/31/15 7,509 14 153 7,676 05/05/15 2,100 (45) 43 2,098 06/03/15 931 (28) 19 922 06/22/15 2,326 (69) 47 2,305 TOTAL $ 229,460 $ 8,675 $ 4,652 $ 242,787 %Collected 99.95% TOTAL OUTSTANDING $ 118 Report Date:9/8/2015 Page 4 HERITAGE GREENS Community Development District Cash and Investment Balances August 31, 2015 ACCOUNT NAME BANK NAME MATURITY YIELD BALANCE GENERAL FUND Operating Account-Checking SunTrust n/a 0.10% $45,740 Money Market Account BankUnited n/a 0.45% $176,785 (1) State Board Account SBA n/a 0.18% $627 Total $223,153 NOTES: (1) Invested in Money Market Account at Bank United-rate increased from .35%to.449%in August. Report Date:9/9/2015 Page 5 Heritage Greene CDD Bank Reconciliation Bank Account No. 9920 Statement No. 08-15 Statement Date 08/31/15 G/L Balance(5) 49,169.26 Statement Balance 49,808.24 GIL Balance 49,169.26 Outstanding Deposits 0.00 Positive Adjustments 0.00 Subtotal 49,808.24 Subtotal 49,169.26 Outstanding Checks 638.98 Negative Adjustments 0.00 Total Differences 0.00 Ending GIL Balance 49,169.26 Ending Balance 49,169.26 Difference 0.00 Posting Cleared Date Document Type Document No. Description Amount Amount Difference Outstanding Checks 08/18115 Payment 3134 JOHN L JORDAN 184.70 0.00 184.70 08/28/15 Payment 3138 CRYSTAL CLEAN 226.28 0.00 226.28 08/28/15 Payment 3139 EXECTUTIVE HOME WATCHING,LLC 228.00 0.00 228.00 Total Outstanding Checks 638.98 Page 6 ' 8 h 8 2 8 o° A a 8 8 2 e m 8 ria 4 8 8 O " ^ 0) N Z O N b ' ..1. o S 0) O 0 O F p 6 % k 01 to M o _ L U v C O ° O O N O NCO CO Q M CO ') V U t[) "1 N N 9 N n 7 31 1 O N M O pp 7, N O O 8 8 O O O O 0 0 0 0 Og O O r z C 0 E g m m s O a) 0 c N Z n a m C 0) .q F � _ U 0 0 s 0 N Q m Ci n $ I E W m a 3 q V J co j § , c q OE o g) f0 F �2S c poi < ci a 8 U a a s a` a 0 s. in 0 0 E co F- W O^ n ❑ O (p lL 2 . m H C )..- Y 0 a aa w Z Y s,:. m s cL 8 N V n 0 0 U O U W W w w W 0 m e C J In U LL LL LL III LL LL O 2 a CO 2 m o o N� W n z W 2 2 2 2 2 w a m _ _ ~ uS t 4 3 = o E Lu V a a z J J J J , J J a 7 D U7 W >w it -, n w ---3 i -->i --/ 0 -i , , ❑ m N LL 2 04 N 0 .-1 N d' m CO CO CO CO O CO O 0 0 41 cil ti,0 0 00 0 0 0 8 n N A � 8 (0 (000CO CO W W W W W O 0 0 0 0 K• K K to CC W W W W W Z Z Z Z Z W W w w w > m U >• > > > > Z W w w w w U U W Z `n > z )- r F- H F w 0 Y O a } W W Z Z Z Z Z Z N ! > >- Z O CO CO � 1- H 1- W Z E o o w 3 3 a cc Ce IX CC Q W 0. z z a g 2 > > > > > I-- N W O to 0 to ¢ w w w ww w C Cg a) . . 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G § § \ , § \ ) f- i k d Lea co § 2 0 f e /=• - 0 - z e 2 - f 2 f a\ � ( ± - ( d ce _ ) a2 W 0 - & / , } } ' E - A U. ) —J —J k } (/—.q, < ! » [g. z k® j } § I 0 § `\Le / /k \ \ e j _ a § ± 7k / ` a § \ 4E \ / § � k -• E 2 a ■ E ! 6 a - 8 - S ` ) I / , z § S & s § a e9 BY T-a'I t 2 - MINUTES OF MEETING HERITAGE GREENS COMMUNITY DEVELOPMENT DISTRICT The regular meeting of the Board of Supervisors of the Heritage Greens Community Development District was held Monday, September 21,2015 at 6:00 p.m. at the Heritage Greens Community Center; 2215 Heritage Greens Drive;Naples, Florida. Present and constituting a quorum were: Jim Marshall Vice Chairman Marsha Coghlan Assistant Secretary Henry Michaelson Assistant Secretary John Jordan Assistant Secretary Also present were: Justin Faircloth Assistant District Manager Woody Blackwell Resident Mrs.Jordan Resident Mrs. Marshall Resident The following is a summary of the discussions and actions taken at the September 21, 2015 Heritage Greens Community Development District's Board of Supervisors Meeting. FIRST ORDER OF BUSINESS Roll Call Mr. Faircloth stated for the record that all Supervisors were present,with the exception of Mr. Coombs. SECOND ORDER OF BUSINESS Approval of the Minutes of the August 17,2015 Meeting Mr. Faircloth stated each Board member received a copy of the Minutes of the August 17, 2015 Meeting and requested any additions,corrections or deletions. There not being any, On MOTION by Ms. Coghlan seconded by Mr. Marshall with all in favor,the Minutes of the August 17, 2015 Meeting were approved. 1 September 21,2015 Heritage Greens CDD THIRD ORDER OF BUSINESS Audience Comments Hearing no comments from the audience,the next order of business followed. FOURTH ORDER OF BUSINESS Consideration of Audit Committee Recommendations to Enter into a Three- Year Contract with the Selected Audit Firm • The Audit Committee provided the following rankings: ➢ Grau&Associates was ranked number one. ➢ Berger,Toombs,Elam, Gaines&Frank was ranked number two. ➢ Can:, Riggs&Ingram,LLC was ranked number three. There being no further discussion, On MOTION by Ms. Coghlan seconded by Mr. Jordan with all in favor, the District shall retain the services of Grau&Associates to enter into a three-year contract for Auditing Services. FIFTH ORDER OF BUSINESS Old Business A. Resident Database Update • Staff is still working with Kent Security. The data was turned in on August 19, 2015. The new information has not been entered into the call box system,but will be taken care of as soon as possible. The current policy calls for one number in the call box system per parcel. • A resident is requesting two different numbers on one property since they own it together. • The display on the call box is in need of repair or replacement. ➢ The guard is there most of the time. ➢ A maintenance contractor can be hired to maintain it and Severn Trent can enter the information. ➢ A monthly fee will likely be paid for the data and call box. C. Security Contract Update • A credit is due to the CDD from Kent Security because the level of service was not being provided as agreed upon. 2 September 21, 2015 Heritage Greens CDD • People are not to be allowed entry without showing identification. B. Sidewalk Repairs Update • All repairs were made appropriately. • The inlet has also been repaired. • Payment has been made and the project is complete. • There was a resident complaint about a sidewalk,which is not a major issue. SIXTH ORDER OF BUSINESS New Business A. Northeast Property Brazilian Pepper Removal • Mr.Marshall does not have any contacts at the golf course to get permission to have a chipper on the course to remove these trees. • The landscaper can do this work on a Saturday only. • Currently,the landscapers are set to remove all of the trees and clear the area. • The access to the site is remote and inconvenient. • There is an access point near the high school fence, which requires approval from representatives of the school. • Perhaps a gate can be installed to create an access point. • If the amount of$3,500 is exceeded,the landscaper will approach the Board. B. Traffic Engineering Feedback • The previous engineer is no longer working with the county. • Nothing much may be done in the morning due to school traffic. • Residents have a difficult time leaving in the afternoon due to the traffic on Immokalee. C. Century Link Invoice Review • Mr.Michaelson is seeking a bid for the two lines,perhaps from Comcast. • Current long distance charges are minimal. • Mr. Michaelson will investigate costs associated with switching to Comcast. 3 September 21, 2015 Ileritage Greens CDD D. Guard House Floor Cleaning Proposal • The guard house has ceramic tile, but the closets and restrooms have vinyl tile. It should be part of the cleaning contract, but the contract is for stripping only. Ceramic tile should be installed throughout the guard house. The tile is available for$100 or less and can be installed on top of the vinyl tile. Mr. Jordan would like to get a quote for this work. • The toilet may have to be lifted. • Proposals will be presented at the next meeting. • No ceramic tile is necessary for the HVAC closet. • The color should be light. SEVENTH ORDER OF BUSINESS Manager's Report A. Follow-Up Items—Vehicle Violations Report • No tickets were written this month. • Mr. Michaelson commented the road ranger found two vehicles which were previously warned. • This item will be included on the next report. • Staff met with the Master Association regarding this issue. • Staff is to give Mr. Michaelson a copy of the letter which was sent to the HGCA. B. Financial Statements • The District is in a good financial position. • There was a modification to the budget regarding the fountains. • The movement of funds to Roadway Reserve may create an issue if any repairs are needed for the fountain. This line item will be increased as a result. There being no further discussion, On MOTION by Mr.Marshall seconded by Ms. Coghlan with all in favor,the Financial Statements were accepted. • Comcast was briefly discussed. EIGHTH ORDER OF BUSINESS Attorney's Report 4 September 21,2015 Heritage Greens CDD There being no attorney present or any issues for discussion, the next order of business followed. NINTH ORDER OF BUSINESS Engineer's Report There being no engineer present or any issues for discussion, the next order of business followed. TENTH ORDER OF BUSINESS Supervisors' Requests and/or Comments • PJM was approached by Laurel Oaks Elementary School to find out when the wall was going to be pressure washed in the area in which all of the plantings were cut down. It needs to be determined which entity is responsible for this work. ➢ Both the golf course and the CDD do not want to accept responsibility for this work. ➢ Ms. Coghlan recommended the CDD take care of this since the area is an eyesore right now. ➢ The plantings were removed because the school board complained plants were growing over their fence. ➢ This area is not part of the CDD's easement. ➢ A letter will be sent to the elementary school making them aware they must contact the golf course for this work and making note of the fact that the CDD is not permitted to spend public funds on private property. • Ms. Coghlan commented the lights on the island were on all day. ➢ The light switch was replaced. • Ms.Coghlan suggested moving the No Parking signs by the school walkway further north and south. ➢ The CDD has an agreement with the Sheriffs Department to issue tickets when this is violated. ➢ The signs should be visible to drivers. ➢ The maintenance person can move the signs. • There was an accident recently in which a vehicle hit a bicycle rider. ➢ Stop signs may need to be placed along the sidewalk on either side of the entrance. 5 September 21,2015 Heritage Greens CDD ➢ The county may be contacted since it is in their right-of-way. ELEVENTH ORDER OF BUSINESS Audience Comments • Mrs. Jordan requested the Board consider not allowing parking along the east side of Heritage Greens Drive. TWELFTH ORDER OF BUSINESS Adjournment There being no further business, On MOTION by Mr. Jordan seconded by Ms. Coghian with all in favor,the meeting was adjourned at approximately 7:55 p.m. _ r J. es Mars . 1 Secretary!• ::': - -w ice Chairman 6 1v; O1ZD5 MINUTES OF AUDIT COMMITTEE MEETIN HERITAGE GREENS By COMMUNITY DEVELOPMENT DISTRICT The meeting of the Board of Supervisors of the Heritage Greens Community Development District Audit Committee was held Monday, September 21, 2015 at 6:00 p.m. at the Heritage Greens Community Center;2215 Heritage Greens Drive;Naples,Florida. Present and constituting a quorum were: Jim Marshall Vice Chairman Marsha Coghlan Assistant Secretary Henry Michaelson Assistant Secretary John Jordan Assistant Secretary Also present were: Justin Faircloth Assistant District Manager Woody Blackwell Resident Mrs. Jordan Resident Mrs. Marshall Resident The following is a summary of the discussions and actions taken at the September 21, 2015 Heritage Greens Community Development District's Board of Supervisors Audit Committee Meeting. FIRST ORDER OF BUSINESS Roll Call Mr. Faircloth called the meeting to order and called the roll. SECOND ORDER OF BUSINESS Ranking of the Audit Firm Proposals and Recommendation of Selected Audit Firm • The CDD currently works with Grau&Associates. • All three firms are very good. • The rankings were as follows: Grau&Associated was ranked Number One. Berger,Toombs,Elam, Gaines&Frank was ranked Number 2. D Can, Riggs&Ingram, LLC was ranked number 3. 1 September 21,2015 Heritage Greens CDD THIRD ORDER OF BUSINESS Adjournment There being no further business, On MOTION by Mr. Jordan seconded by Mr. Marshall with all in favor, the Audit Committee Meeting was adjourned at approximately 6:04 p.m. I flidir 11111111111 .1 /1/ •• r. -.}: • `C �:. J arshall -. lcasistant Secretary ice Chairman 2 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 $1,319,268 NOTE: The above calculations assume 100%of assessments(including direct billing)will he received in FY 2017- 2019. 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H •-I HI LO w CAI CO aw w wo a0 X 14.. ri .-1 I 0 0.4 H w P4 W 0 X X t` or- rt.4r1 Su 04 H o c4 U) >+ >+ 0 I a)(H0 .. .. .. y w Z w a 7 o •• wwm 0 CO w 0 Cl FFS-1 Ca 9 a F. wH zzz 0 z o) -1 H z H 4: H Sil 0 M. 0 H 401 w > h 0 a Cl) raa Cl) 4: 0 7 0 4.0 ra W NNNO a' N r O h r O m r-- 01 M to 01 M Cl N 4.1• 00 m d' .-I N Ft >ACD Cu r3 N O1'3 Ntp r-107 0 H+ O a o ❑ N H Q O m O Kt et CI to r-. U r Cl a m H (A U H a NNNOV' W H N h O r r X rv)r0101 H H (C'U)O1 M N W U a r♦N N O a H W 0 a 1 H W w o ✓ a z a Kt ao a0 0 H 2 4 H 14 •Q H W• (F� H(JX.x Wz HBO C7 o 0m2(-+< FC £vl W%7 ✓ cr d'cr c'c O 1 1 1 1 1 (o O'O to to W N N N N N E. mil Kt O)1n 01 01 O1 A Q O O Q O In W WNWNN a ▪ 0 00000 rd H - H.-4*-f O 0 co W Ori ri O lO H 1 1 1 1 1 0101040.4(N 1 1 1 1 1 D O N,r U1 01 W N O O O O H o 0 0 ow O M c v lilt O O O O co co H• U (VNNNN 4 4: N N N N N Cl N tX W o 0 mr M ki 5f) N W 0 cnm Q >40 • g- m o'° Ny U) O Q o o H 0 p ON O 7. O 4 In N 0 M E Z W 0 U cn U ■-■ a o 0 FC C cr W re) M W U a O Ra zaU to to a H• t�z Q F2C� • Z C9 ••cn ••V1W C) mWv u) WUZ H UZ4 O 4 U in 01 II:'a a E v E x FHN 3o a 0 V Agenda Page#75 Severn Trend Environmental Services Port of the IelsrWe Repair and Maintenance Budget Applied against budget account,copies of invoices available upon request Cap 516,000 Conlrect: Oct 2014-Sept.2016 Inv,oats ll Styles Vend Description tnvelcea Invoice$ 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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E� S!6 (..e6'se H Ewa gt N; \ �y- J U —► ..�-• b~ 3d.L.LLAON rc i mmli-NoW 44 tQ i to0 m b (W1.S6'6t 4 °b �ut 0. V s a ass.rt aow ; . J ., ‘c-e, \ MINUTES OF MEETING 017- PORT OF THE ISLANDS �y COMMUNITY IMPROVEMENT DISTRICT The regular meeting of the Board of Supervisors of the Port of the Islands Community Improvement District was held Friday, September 4, 2015 at 10:00 a.m. at the Orchid Cove Clubhouse; 25005 Peacock Lane;Naples, Florida. Present and constituting a quorum were: J.Anthony Davis Chairman Norine Dillon Vice Chairperson(Via Telephone) Theodore Bissell Assistant Secretary Dale Lambert Assistant Secretary Also present were: Calvin Teague District Manager Daniel Cox District Counsel Robert Edge Field Manager Jean Kungle POI Realty Numerous Residents The following is a summary of the discussions and actions taken at the September 4, 2015 Port of the Islands Community Improvement District's Board of Supervisors Meeting. FIRST ORDER OF BUSINESS Call to Order and Roll Call Mr. Davis called the meeting to order;Mr. Teague called the roll. A motion is in order to authorize Mrs. Dillon to exercise her voting rights via telephone. There being no comments or questions, On MOTION by Mr. Bissell seconded by Mr. Lambert with all in favor, Mrs. Norine Dillon was authorized to exercise her voting rights at this meeting via telephone. Thursday, 10/1/15 September 4, 2015 Port of the Islands CID SECOND ORDER OF BUSINESS Approval of the Minutes of the June 19,2015 Meeting Mr.Davis stated each Board member received a copy of the Minutes of the June 19,2015 Meeting and requested any additions,corrections or deletions. • The Board made minor changes which will be reflected in the amended minutes. There being no further discussion, On MOTION by Mr. Lambert seconded by Mr. Bissell with all in favor,the Minutes of the June 19, 2015 Meeting were approved as amended. THIRD ORDER OF BUSINESS Public Comment on Agenda Items Hearing no comments from the public,the next order of business followed. FOURTH ORDER OF BUSINESS Public Hearing to Adopt the Budget for Fiscal Year 2016 Mr.Teague gave a brief overview of the Budget. • The capital items will not be done unless the CID is stabilized regarding collections. • There is a$125 increase in the water and sewer assessment per ERU and a 10% increase in user fees. • The debt will be paid off in May 2020. On MOTION by Mr. Lambert seconded by Mr. Bissell with all in favor, the Public Hearing to consider adoption of the Fiscal Year 2016 Budget was opened at 10:11 a.m. • The $125 increase is for single-family homes; $100 for condominiums and the hotel units are$75. • Mr. Teague read a letter into the record from Ms. Marjory Pitcher expressing her objection to the assessment increase; a copy of which is attached hereto and made part of the public record. • There have been some major unexpected expenses which need to be accounted for. 2 Thursday,10/1/15 September 4, 2015 Port of the Islands CID • Two major property holders have not paid their assessments, which created a severe problem with cash flow. There being no further comments from Board members or the public, On MOTION by Mr. Bissell seconded by Mr. Lambert with all in favor, the Public Hearing to consider adoption of the Fiscal Year 2016 Budget was closed at 10:21 a.m. A. Consideration of Resolution 2015-04 Adopting the Fiscal Year 2016 Budget Mrs. Dillon MOVED to adopt Resolution 2015-04, 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. • Mr. Bissell. discussed transfer of funds. ss ll Sometimes work had to be done without Board approval if it was an emergency. The Board would ratify the action. Mr. Lambert SECONDED the prior motion. There being no further discussion, On VOICE vote with all in favor, Resolution 2015-04, as stated above, was adopted. B. Consideration of Resolution 2015-05 Levying Assessments for the Fiscal Year 2016 Budget Mrs. Dillon MOVED to Adopt Resolution 2015-05, Levying and imposing a Non-Ad Valorem Maintenance Special Assessment for the District for Fiscal Year 2016; and Mr. Davis seconded the motion. 3 Thursday,10/1/15 September 4, 2015 Port of the Islands CID • The three properties in question will be direct billed. There being no further discussion, On VOICE vote with all in favor, the prior motion was adopted. FIFTH ORDER OF BUSINESS Public Hearing for Rulemaking A. Public Hearing to Adopt a Rule to Establish a Utility Rate Increase • Mr. Teague gave the Board a brief overview of the Public Hearing to consider an increase in the user rates for water,wastewater and irrigation. • The water per 1,000 gallons will increase from$2.50 to$2.82. • Wastewater per 1,000 gallons will increase from$5.25 to $5.78. • Irrigation water per 1,000 gallons will increase 10%and is based on consumption. • The detail is included in the Resolution. On MOTION by Mr. Lambert seconded by Mrs. Dillon with all in favor, the Public Hearing to adopt a Rule to establish a utility rate increase was opened at 10:29 a.m. • This was discussed as part of the budget. Ilearing no comments or questions from the audience, On MOTION by M. Bissell seconded by Mr. Lambert with all in favor, the Public Hearing to adopt a Rule to establish a utility rate increase was closed at 10:30 a.m. B. Consideration of Resolution 2015-06 Adopting the Rule There being no further comments or questions, On MOTION by Mr. Bissell seconded by Mrs. Dillon with all in favor, Resolution 2015-06 Adopting a Rule to Establish a Utility Rate Increase,was adopted. SIXTH ORDER OF BUSINESS Old Business A. Review of Landscape Maintenance Performance • Mr.Edge did not receive a report from Mr. Soto this month. 4 Thursday, 10/1/15 September 4, 2015 Port of the Islands CID • Paving will be done. i. Palm Tree Trimming Update • Trimming is complete. ii. Entrance Lighting Project Update • The project is complete. • This included changing out wiring on Newport Cay. B. Manatee Mitigation Project • Blasting started last week. Inspections were done to ensure there was no damage. • This is not a CID project. The SFWMD was supposed to contact residents who may have been affected by the blasting. SEVENTH ORDER OF BUSINESS New Business A. Updates/Comments on the Severn Trent Services Contract • Mr. Edge commented Severn Trent needs 4%and each year thereafter. • CPI is necessary. • Mr. Davis suggested a three-year contract with a 6%increase and no CPI. • If Severn Trent is not agreeable,the CID may have to consider soliciting bids for a new management company. • Mr. Edge will present this to his subordinates. • There is no increase in staffing. • There will be additional charges for backflow repairs. • The Board requested someone from Severn Trent who makes these decisions attend a meeting. • Mr.Teague suggested the Board hold a workshop to determine exactly what needs to be done. • The existing contract expires September 30, 2015. There will be a 90-day extension. However,the Board agreed to go on a month by month basis with the contract until all issues have been resolved. • A full Board should be present. • This meeting shall be continued to Friday, October 2, 2015. 5 Thursday,10/1/15 September 4,2015 Port of the Islands CID On MOTION by Mr. Lambert seconded by Mrs. Dillon with all in favor, the meeting of the Port of the Islands Community Improvement District scheduled to be held Friday, September 18, 2015 at 10:00 a.m. shall be cancelled. • The October 2nd meeting will consist of Mr.Teague and the Board of Supervisors. The attorney is not needed to attend at this time. Mr. Edge also does not have to attend. This continued meeting is for the benefit of the Board. EIGHTH ORDER OF BUSINESS District Manager's Report A. Approval of the July 31,2015 Financial Statements and Check Register • The Board requested break-out of what is uncollected for both the direct bill and the tax collector delinquencies. > Approximately$1.3 Million is outstanding. > The Lake Huron LLC condominiums were not sold at auction. They should be direct-billed, which requires a motion. ...... Mr. Bissell MOVED to approve direct billing to Lake Huron LLC for delinquent assessments on their condominiums;and Mrs. Dillon seconded the motion. D The other company should be direct-billed if their taxes are not paid. There are no ERCs attached to that land. There being no further discussion, 1 On VOICE vote with all in favor,the prior motion was approved. • There are funds remaining for the bond issue for the lift stations only. There being no further discussion, On MOTION by Mr. Lambert seconded by Mr. Bissell with all in favor, acceptance of the July 31, 2015 Financial Statements and Check Register was approved. 1 B. Fiscal Year 2016 Meeting Schedule • The October 2nd meeting is part of Fiscal Year 2015 since it is continued. 6 Thursday, 10/1/15 September 4,2015 Port of the Islands CID There being no further discussion, On MOTION by Mr. Bissell seconded by Mr. Lambert with all in favor, the Fiscal Year 2016 Meeting Schedule was approved as presented. C. Consideration of Engagement Letter with Berger, Toombs, Elam, Gaines & Frank to Perform the Fiscal Year 2015 Audit • There is no increase. There being no further discussion, On MOTION by Mr. Bissell seconded by Mrs. Dillon with all in favor, the Engagement Letter from Berger, Toombs, Elam, Gaines &Frank to Perform the Audit for the Fiscal Year Ending September 30,2015 was approved and the Chairman was authorized to execute said Engagement Letter. D. Discussion of Follow-Up Items • The electric meter box on Newport was replaced because it was destroyed by rust and other issues. • The check regarding a repair on the south side of the Orchid Cove entrance was a CID expense. Mr. Edge will investigate. NINTH ORDER OF BUSINESS Field Manager's Report A. Discussion of August/September 2015 Field Manager's Report Mr.Edge presented the Field Manager's Report for discussion;a copy of which is attached hereto and made part of the public record. • Mr. Edge discussed the photos in the report regarding drainage issues. ➢ The county installed the landscape at the median. • Mr. Edge is working on an Asset Management Report which he hopes to submit for the next meeting. TENTH ORDER OF BUSINESS Attorney's Report A. Update on Hotel Bankruptcy Lawsuit • The hotel and dorm parcel were auctioned off separately. The dorm parcel was closed on. 7 Thursday, 10/1/15 September 4,2015 Port of the Islands CID • The hotel will have to be re-noticed and go through the selling process again, which will probably take one month. • The mortgage is still an issue. • The other party may want to meet with the Board at some future date to resolve the outstanding assessments. B. Discussion of Quit Claim Deed • Two parties purchased a vacant lot which was divided between the lots they each owned. They are asking to surrender the water and sewer ERC on the vacant lot. Mr. Cox will contact Mr. Shucart to find out if he is interested in purchasing the ERC. If he is not interested each owner would have to divide the ERC. ELEVENTH ORDER OF BUSINESS Engineer's Report There being no Engineer present or any issues for discussion, the next order of business followed. TWELFTH ORDER OF BUSINESS Supervisors' Requests • Mr. Bissell was told the small trailer house at the end of Cays Drive got water. Mr. Edge will look into the payment for this service. • Mr.Bissell discussed the ERCs. He was told the villas on Stella Maris have .8 for water and sewer ERCs and.1 for general ERCs. THIRTEENTH ORDER OF BUSINESS Public Comment Period • A resident was told the hotel will eventually be purchased,but the new owner will have to pay the assessments owed. • A resident commented on the direct billing process. • Residents had questions about the foreclosure process in relation to the hotel. 8 Thursday,10/1/15 September 4,2015 Port of the Islands CID FOURTEENTH ORDER OF BUSINESS Adjournment There being no further business, On MOTION by Mr. Lambert seconded by Mr. Bissell with all in favor, this meeting was recessed and will reconvene on Friday, October 2,2015 at 10:00 a.m. at the Orchid Cove Clubhouse; 25005 Peacock Lane;Naples, Florida, to further discuss the Severn Trent Services contract. Fes._ �,.._� � 1 Calvin Teague J Anthon av Secretary C 9 Thursday, 10/1/15 Port of the Islands Community Improvement Dist ct fJ Board of Supervisors J. Anthony Davis, Chairman Calvin Te By , 'strict 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 q/'-f-'t5 Continued Meeting Agenda Friday, October 2,2015 — 10:00 a.m. 1. Call to Order and Roll Call 2. Public Comment on Agenda Items 3. Discussion of the Severn Trent Services Contract 4. Supervisors' Requests 5. Public Comment Period 6. Adjournment The next meeting is scheduled for Friday,October 16,2015 at 10:00 a.m. District Office: 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://pnicid.com/ 239-430-0806 October 1,2015: AMENDED AND RESTATED AGREEMENT FOR WATER AND WASTEWATER OPERATION AND MAINTENANCE Between SEVERN TRENT ENVIRONMENTAL SERVICES,INC. and PORT OF THE ISLANDS COMMUNITY IMPROVEMENT DISTRICT _October 2015 TABLE OF CONTENTS Article 1 DEFINITIONS 1 Article 2 PURPOSE 6 Article 3 REPRESENTATIONS AND WARRANTIES OF THE PARTIES 6 Section 3.1 Representations and Warranties of the District 6 Section 3.2 Representations and Warranties of the Operator 7 Section 3.3 Disclosure of Information 8 Article 4 SCOPE OF SERVICES AND OPERATOR'S RESPONSIBILITIES 8 Section 4.1 General 8 Section 4.2 Standard of Care 8 Section 4.3 Process Control 8 Section 4.4 Routine Maintenance of the Facilities and Equipment 9 Section 4.5 Repairs and Replacement 9 Section 4.6 Staffing 10 Section 4.7 Disposal of Process Residue 10 Section 4.8 Testing and Laboratory Analysis 10 Section 4.9 Odor and Noise Control 11 Section 4.10 Safety 11 Section 4.11 Communications 11 Section 4.12 Reports 11 Section 4.13 Emergency Response 12 Section 4.14 Accounting Records 13 Section 4.15 Inventory and Condition of Facilities Equipment 13 Section 4.16 Mosquito Control 13 Section 4.17 Manufacturers' Warranties 14 Section 4.18 Additional Services 14 Section 4.19 Meter Installation and Inspection Services 14 Section 4.20 Customer Service,Meter Reading and Utility Billing Services 14 Section 4.21 Chemicals 17 Section 4.22 Mosquito Control Chemicals 18 Section 4.23 Additional Field Services 18 Article 5 CAPITAL PROJECTS 19 Article 6 ENVIRONMENTAL COMPLIANCE 19 Section 6.1 Environmental Compliance Guarantee 19 Section 6.2 Fines and Penalties 19 Article 7 DISTRICT'S RESPONSIBILITIES 20 Section 7.1 District's and Operator's Representatives 20 Section 7.2 Permits 20 Section 7.3 Utilities 20 Section 7.4 Compliance with Laws 20 Section 7.5 License to Use the Facilities 20 Section 7.6 Notice of Litigation 20 Section 7.7 Access 21 Section 7.8 Combined Sewer Overflow and Infiltration and Inflow 20 Section 7.9 Approval or Disapproval of Proposed Extraordinary Costs 20 Section 7.10 General Authority 21 Article 8 COMPENSATION 21 Section 8.1 Annual Fee 21 Section 8.2 Other Costs and Expenses 21 Section 8.3 Change in Scope 22 Section 8.4 Taxes 23 Section 8.5 Accrual of Interest on Late Payments 23 Article 9 TERM AND TERMINATION 23 Section 9.1 Term 23 Section 9.2 Termination 23 Article 10 RISK MANAGEMENT 24 Section 10.1 Indemnification 24 Section 10.2 Operator's Insurance 24 Section 10.3 District Insurance 25 Section 10.4 Operator's Liability 25 Article 11 DISPUTE RESOLUTION 25 Section 11.1 Applicability 25 Section 11.2 Disputes 25 Section 11.3 Selection of Independent Engineer 26 Section 11.4 Replacement of the Independent Engineer 26 Section 11.5 Covenant to Continue Work 26 Article 12 MISCELLANEOUS 26 Section 12.1 Relationship 26 Section 12.2 Construction 26 Section 12.3 Entire Agreement;Amendments 27 Section 12.4 Waiver 27 Section 12.5 Assignment 27 Section 12.6 Force Majeure 27 Section 12.7 Governing Law and Venue 27 Section 12.8 Notices 27 Section 12.9 Severability 28 Section 12.10 Counterparts 28 Section 12.11 Modification of Agreement 28 Section 12.12 Survival 28 EXHIBITS Exhibit A Scope of Work—Operations Services Exhibit B Scope of Work—Utility Billing and Customer Service Exhibit C Scope of Work—Field Services Exhibit D District's Environmental Permits Exhibit E Meter Installation Fee Schedule Exhibit F Labor and Equipment Rates Exhibit G Mosquito Control Areas Exhibit H Description of Facilities Exhibit I Baseline Conditions Ili WASTEWATER OPERATION AND MAINTENANCE AGREEMENT THIS AMENDED AND RESTATED WATER AND WASTEWATER OPERATION AND MAINTENANCE AGREEMENT(hereinafter,the"Agreement")is made and entered into this day of 2015, by and between Port of the Islands CID, a municipal corporation organized under the laws of the State of Florida (hereinafter the "District"), and Severn Trent Environmental Services, Inc., a Texas corporation with its principal place of business at 16337 Park Row, Houston, Texas 77084 (hereinafter the"Operator"). WHEREAS, pursuant to a Water and Wastewater Operation and Maintenance Agreement(the "Original Agreement") between the parties dated as of July 2006, the District hired Operator to operate and maintain the District's Facilities(defined below);and WHEREAS,the parties duly amended the Original Agreement in August 2011;and WHEREAS,the parties now desire to enter into this Agreement which supersedes the Original Agreement and the prior amendment. NOW, THEREFORE, in consideration of the mutual agreements herein contained, and subject to the terms and conditions herein stated,the parties agree as follows: Article 1 DEFINITIONS "Abnormal or Biologically Toxic Material" is defined as any substance or combination of substances contained in the raw water or influent wastewater received or treated at any of the Facilities in sufficient concentrations or amounts so as to either: (i) interfere with the biological processes necessary for the removal of organic and chemical constituents from the water or wastewater in a manner required to meet Applicable Law including the discharge limits specified in the District's Environmental Permit(s);or (ii) cause the effluent wastewater discharged from the Facilities or the Process Residue to become hazardous waste as defined under RCRA and/or hazardous substances as defined under CERCLA. Abnormal or Biologically Toxic Materials may include, but are not limited to, concentrations of heavy metals,phenols,cyanides,pesticides,herbicides,priority pollutants as listed by USEPA,or any substance that violates the local or USEPA standards for finished water after the routine processing of the influent water or wastewater. "Adjustment Date"shall mean October 1 n of each and every year following the Commencement Date. "Affiliate"shall mean"related parties"to the Operator and District within the meaning of Section 144(a) (3)of the Internal Revenue Code. "Agreement"is defined in the Preamble to this Agreement. "Agreement Year" is defined as any consecutive twelve (12) month period during the term of the Agreement (including the renewal options) that begins on the Commencement Date and subsequently ends on each anniversary of that date. Page 1 "Annual Chemical Budget" is defined as the total of all Operator expenditures incurred in the performance of Operator's obligations under Section 4.21 in an amount up to a maximum of Twenty Thousand Dollars($20,000)for each Agreement Year,which is separate from the Base Compensation. "Annual Maintenance Expenditures" is defined as the total of all expenses incurred annually by the Operator in connection with the discharge of its maintenance responsibilities as provided by Section 4.4 of this Agreement;provided however that the Annual Maintenance Expenditures shall exclude Operator's direct labor expenses and related benefits for those individuals exclusively assigned by the Operator to the operations and maintenance of the Facilities and whose cost is included in the Base Compensation hereunder. The Annual Maintenance Expenditures shall specifically include, but shall not be limited to, all materials, supplies, parts, tools,outside subcontractors, specialized services, rental equipment and all of the Operator's overtime costs and related benefits, as well as the cost of Operator's personnel not exclusively assigned to the operation and maintenance of the Facilities at an agreed hourly billing rate. As stated in Section 4.5 hereunder, any individual expenditure for the repair and/or replacement of Facilities' equipment or structure, other than a Capital Improvement, whose unit cost (as to any single event or function) exceeds Two Thousand Dollars ($2,000) shall be subject to the District's prior approval. The cost of such approved expenditures shall be included in the Annual Maintenance Expenditures. "Annual Mosquito Control Chemical Budget"is defined as the total of all Operator expenditures incurred in the performance of Operator's obligations under Section 4.22 in an amount up to a maximum of Ten Thousand Dollars($8,000)for each Agreement Year,which is separate from the Base Compensation. "Annual Process Residue Budget" is defined as the total of all Operator expenditures incurred in the performance of Operator's obligations under Section 4.7 in an amount up to a maximum of Fifteen Thousand Dollars($12,000)for each Agreement Year,which is separate from the Base Compensation. "Annual Repair and Maintenance Budget"is defined as the total of all Annual Maintenance Expenditures in an amount up to a maximum of Fifteen Thousand Dollars($20,000)for each Agreement Year,which is separate from the Base Compensation. "Annual Instrumentation/Technology Budget"is defined as the total of all Operator expenditures incurred in the performance of Operator's obligations under Section 4.22 in an amount up to a maximum of Ten Thousand Dollars($15,000)for each Agreement Year,which is separate from the Base Compensation. "Applicable Law"is defined as those laws, rules,regulations,codes,administrative and judicial orders, directives,guidelines,judgments,rulings,interpretations or similar requirements or actions of any federal, state, local government, agency, executive or administrative body of any of the foregoing, including CERCLA and RCRA, in each case which pertain to the(a)parties' respective responsibilities wider this Agreement; (b) operation or maintenance of the Facilities;(c)health and welfare of individuals working at or visiting the Facilities; and (d) the collection, delivery, treatment and disposal of the District's wastewater, Process Residue and/or related wastes. This definition specifically includes the terms, conditions,requirements or schedules of any administrative or judicial settlement or enforcement related, in any way, to the Facilities,to the collection,delivery,pretreatment or treatment of the District's water and wastewater;to the handling,transportation,treatment and disposal of Process Residue;and to each of the District's environmental permits issued for the Facilities. "Authorized Representative"is defined in Section 7.1 of this Agreement. "Base Compensation"shall mean the Operator's base monthly fee for its performance of the Services. Page 2 "Baseline Conditions"shall mean the hydraulic influent flow of wastewater received and/or processed at the Facilities and the maximum wastewater influent loading limits contained in such influent wastewater set out in Exhibit I. The Baseline Conditions shall be reset and adjusted on each and every Adjustment Date to reflect the actual influent hydraulic flows and loadings processed at the Facilities during the Agreement Year just ended. "Capital Improvement(s)" shall mean changes, modifications, additions or upgrades to the Facilities constructed or implemented by the District or with the District's prior approval. "CERCLA" is defined as the federal Comprehensive Environmental Response Compensation and Liability Act,as same may be amended from time to time,42 USC §9601 et seq. "Change of Law"is defined as the occurrence of any of the events listed in(i)through(iv)below,which results or can reasonably be expected to result in(a) the need to make a Capital Improvement at or to the Facilities in order for the Operator to operate the Facilities in accordance with this Agreement and Applicable Law; or (b) an increase or decrease to the cost of managing, operating or maintaining the Facilities in accordance with this Agreement and Applicable Law;or(c)a material and adverse effect on the scope of the Operator's liabilities or obligations under this Agreement: (I) there is passed or promulgated any federal, state or other local law, statute, ordinance, rule or regulation different from those existing on the date this Agreement is executed;or (ii) there is passed or promulgated any amendment to, or change in, federal, state or other local law, statute, ordinance, rule or regulation (including any applicable sales tax regulation)following the date of this Agreement;or (iii) following the execution of this Agreement, there comes into existence an order or judgment of any federal,state or local court,administrative agency or other governmental body containing interpretations of any Applicable Law relating to the operation or maintenance of the Facilities or the health and safety of the Operator's employees that is inconsistent with generally accepted interpretations in effect on the date this Agreement is executed;or (iv) after the effective date of this Agreement, any change occurs which affects the issuance or renewal,or causes a suspension,termination,interruption,revocation,denial or failure of renewal (for reasons other than Operator fault or failure by the Operator to comply with the terms of this Agreement)of any official permit,license or necessary approval by the USEPA, the Occupational Safety and Health Administration or the State Environmental Agency. "Chemical Reimbursement Amount"is defined in Section 4.21(b). "Chemical Shortfall Amount"is defined in Section 4.21(b). "Commencement Dale"shall mean the date designated by the parties hereunder for the commencement of their respective obligations. The parties agree the Commencement Date shall be October 1,2015. "District"is defined in the Preamble to this Agreement. "District's Environmental Permit(s)" or "Environmental Permit(s)" shall refer to the District's Discharge Permits and all other permits and licenses issued to the District and required for the supply of Page 3 finished water from the Facilities. Copies of all Environmental Permits are attached as Exhibit D to this Agreement. "District's Discharge Permit(s)" and/or "Discharge Permit(s)" shall refer to all permits and licenses issued to District and required for the discharge of wastewater from the Facilities.Copies of all Discharge Permits are attached as Exhibit D to this Agreement. "Environmental Compliance Guarantee"is defined in Section 6.1. "Facilities" or "District's Facilities" is defined as the water treatment facilities, wastewater treatment plant and all associated facilities,as described in Exhibit H. "Force Majeure" is defined as any act, event or condition to the extent it adversely impacts the cost of performance of, or adversely affects the ability of, either party to perform any obligation under this Agreement(except for payment obligations)if such act,event or condition,in light of any circumstances which should have been known or reasonably believed to have existed at the time, is beyond the reasonable control and is not a result of the willful or negligent act,error,omission or failure to exercise reasonable diligence on the part of the party relying thereon;provided,however,that the contesting party in good faith or failure in good faith to contest such action or inaction shall not be construed as a willful or negligent act,error,omission or lack of reasonable diligence of either party. (a) Inclusions subject to the foregoing, such acts, events or conditions may include,but shall not be limited to,the following: (i) an act of God, landslide,earthquake, fire,explosion, flood,hurricane,tornado,sabotage, or similar occurrence, acts of a public enemy, terrorism, extortion, war, blockade, insurrection,riot or civil disturbance; (ii) the failure of any appropriate governmental agency or private utility to provide and maintain utilities; (iii) any failure of title to the Facilities or any placement or enforcement of any lien,charge or encumbrance on the Facilities or on any improvements thereon not consented to in writing by,or arising out of any action or agreement entered into by, either party to the Agreement; (iv) the inability of the Operator and its subcontractors to gain and maintain access to all areas of the Facilities and/or adjoining the Facilities where the Operator is required to provide services or perform any work hereunder; (v) the preemption,confiscation,diversion,destruction or other interference by,on behalf or with authority of a governmental body in connection with a declared or asserted public emergency or any condemnation or other taking by eminent domain or similar action, in the possession of property, equipment or materials located at the Facilities, or in the performance of the Services to be performed by Operator hereunder; (vi) strikes, work stoppages or labor disputes affecting the Operator and any subcontractor (excluding material suppliers)of the Operator; (vii) with respect to the Operator, the presence at the Facilities of(i) subsurface structures, materials or conditions having historical, geological, archeological, religious or similar Page 4 significance; (ii) any habitat of an endangered or protected species; or(iii) functioning subsurface structures used by utilities on,underneath,near or adjacent to the Facilities; (viii) with respect to the Operator, (i) the presence anywhere in, on or under the Facilities on the Commencement Date of underground storage tanks; (ii) the presence of hazardous materials or regulated substances in environmental media anywhere in, on or under the Facilities as of the Commencement Date; (iii)the off-site migration of pollutants and/or off-site contamination, including any migration of pollutants that is not caused by the negligence of the Operator;or(iv)contamination of the Facilities from groundwater,soil or airborne hazardous materials or regulated substances migrating from sources outside the Facilities to the extent not caused by the Operator's negligence; (ix) with respect to the Operator,damage to the Facilities caused by third parties not related to or under the control of the Operator including, but not limited to, other contractors and subcontractors for the District; (x) the failure of any subcontractor or supplier to furnish services, materials, chemicals or equipment on the dates agreed to, but only if such failure is the result of an event that would constitute Force Majeure if it affected the Operator directly, and the Operator is not able after exercising all reasonable efforts to timely obtain substitutes;and (xi) the breach of this Agreement by one of the parties to the extent it adversely impacts the non-breaching party's cost of performance under this Agreement or adversely affects the ability of the non-breaching party to perform any obligation under this Agreement, (b) Exclusions. None of the following acts, events or conditions shall constitute an event of Force Majeure: (i) general economic conditions, interest or inflation rate fluctuations, commodity prices or changes in process,currency or exchange rate fluctuations; (ii) changes in the financial condition of the District,the Operator or any of their Affiliates or subcontractors; (iii) union work rules which increase the Operator's operating cost for the Facilities; (iv) any impact of prevailing wage laws on the Operator's costs; provided however such requirements or demands may constitute a Change of Law entitling the Operator to additional compensation; (v) the consequence of Operator error, including any errors of Operator Affiliates or subcontractors;and/or (vi) litigation against the District and/or Operator. "Indemnified Party"is defined in Section 10.1. "Indemnifying Party"is defined in Section 10.1. "Independent Engineer" refers to a nationally recognized independent consulting engineering firm experienced in the design and/or the operation of water and/or wastewater treatment systems as selected in accordance with the procedures set forth in Article 11 herein. Page 5 "Mosquito Control Chemical Reimbursement Amount"is defined in Section 4.22(b). "Mosquito Control Chemical Shortfall Amount"is defined in Section 4.22(b). "Non-Processible Water or Wastewater" is defined as wastewater (i) which contains Abnormal or Biologically Toxic Materials;(ii)which is otherwise detrimental to the operation and performance of the Facilities;or(iii)which exceeds the design capabilities of the Facilities as defined by the Operations and Maintenance Manual for the Facilities or as provided in submissions made to regulatory agencies in connection with the construction and/or the permitting of the Facilities. "Operator"is defined in the Preamble to this Agreement. "Original Agreement"is defined in the Preamble to this Agreement. "Process Residue" is defined as grit, screenings and wastewater sludge generated by or through the operation of the Facilities. "Process Residue Reimbursement Amount"is defined in Section 4.7(c). "Process Residue Shortfall Amount"is defined in Section 4.7(c). "RCRA" is defined as the Resource Conservation Recovery Act, as same may be amended from time to time,42 USC§8921 et seq. "Repair and Maintenance Reimbursement Amount"is defined in Section 4.5(a). "Repair and Maintenance Shortfall Amount"is defined in Section 4.5(a). "Services"is defined in Section 4.1. "Sewer Use Ordinance" is defined as the District's ordinance, order, regulation or policy which establishes the requirements for persons discharging wastewater to District's sewer system,as same may be amended from time to time. "Shutdown" is defined as the cessation or substantial interruption of normal operations at the Facilities due to the failure of operating equipment or interruption of the processes of the Facilities for reasons other than the negligence of the Operator or its employees,agents or subcontractors. "State"is defined as the State within which geographical boundaries the District is located. "USEPA"refers to the United States Environmental Protection Agency. "Utility Billing Services"is defined in Section 4.20(b). Article 2 PURPOSE Commencing on the Commencement Date and during the term of this Agreement, the District agrees to engage the Operator as an independent contractor to operate and maintain the Facilities, and Operator agrees to operate and maintain the Facilities in accordance with the terms and conditions of this Agreement, Applicable Law and all permits, licenses, manufacturer's protocols and specifications applicable to the operation and maintenance of the Facilities. Each party hereto agrees it will cooperate in good faith with the other and its agents, employees, representatives, officers, contractors and subcontractors to facilitate the performance of the mutual obligations set forth in this Agreement. Page 6 Article 3 REPRESENTATIONS AND WARRANTIES OF THE PARTIES Section 3.1 Representations and Warranties of the District District hereby represents and warrants that,as of the date hereof: (a) It is a municipal corporation of the state duly organized, validly existing and in good standing under the laws of the State,with all legal right,power and authority to enter into this Agreement, to own and operate its properties,to carry on its business as now conducted and as proposed to be conducted,and to enter into and perform its obligations under this Agreement. (b) This Agreement, District's execution and delivery of this Agreement and District's performance of its obligations hereunder, have been duly and validly authorized. This Agreement has been validly executed and delivered by District and constitutes a legal,valid and binding obligation of District,enforceable in accordance with its terms. (c) District's execution, delivery and performance of this Agreement will not conflict with or result in any violation of, or constitute a default or a condition which upon notice or lapse of time, or both, would constitute a default under any judgment, order, writ, injunction, decree, rule, regulation, permit, license, note, agreement, mortgage, deed, contract or other instruments that apply to,or which bind District or any of its assets and properties. (d) There are no actions, suits, proceedings or governmental investigations pending, or, to its best knowledge, threatened against it or its assets or properties, and no judgments, decrees, orders, rulings, writs or injunctions outstanding against it or its assets or properties, that would in any case have a material adverse effect upon District's ability to execute this Agreement or otherwise to consummate and perform its respective obligations hereunder. (e) The District and its representatives are fully familiar with this Agreement and the obligations set forth herein, including all the exhibits and schedules attached to this Agreement, if any, and District is fully capable of performing and complying with the same. Section 3.2 Representations and Warranties of the Operator Operator hereby represents and warrants to the District that,as of the date hereof: (a) It is a corporation duly organized, validly existing and in good standing under the laws of the State of Florida, and qualified to conduct business in the State with full corporate power and authority to enter into this Agreement,to carry on its business as now conducted and as proposed to be conducted,and to enter into and perform this Agreement. (b) This Agreement, Operator's execution and delivery of this Agreement and Operator's performance of its obligations hereunder, have been duly and validly authorized by Operator by all necessary corporate action. This Agreement has been validly executed and delivered by Operator and constitutes a legal, valid and binding obligation of Operator, enforceable in accordance with its terms. (c) The execution,delivery and performance of this Agreement will not conflict with,or result in any violation of, or constitute a default or a condition which upon notice of lapse of time or both, would constitute a default, under the organizational documents of Operator nor under any judgment, order, writ, injunction, decree, rule, regulation, permit, license, note, agreement, Page 7 mortgage,deed,contract or other instruments that apply to, or which bind Operator or any of its assets or properties. (d) There are no actions, suits, proceedings or governmental investigations pending, or, to its best knowledge, threatened against it or its assets or properties, and no judgments, decrees, orders, rulings, writs or injunctions outstanding against it or its assets or properties, that would in any case have a material adverse effect upon Operator's ability to execute this Agreement or otherwise to consummate and perform its respective obligations hereunder. (e) The Operator is fully familiar with this Agreement and the obligations set forth herein,including all exhibits and schedules attached to this Agreement, if any, and Operator is capable of performing and complying with same. Section 3.3 Disclosure of Information The District and the Operator each represent and warrant to the other that each has disclosed,and will in the future disclose,any and all information it now has,or may have in the future,relating to the Facilities which may be relevant to the other in performing its duties and obligations. Such information shall include, but shall not be limited to, the appropriate sections of any vulnerability or security assessment performed(including any vulnerability assessments performed in accordance with 42 USCS §300i-2 or any other similar statute), environmental audits, prior permit violations and/or dealings with regulatory agencies. Article 4 SCOPE OF SERVICES AND OPERATOR'S RESPONSIBILITIES Section 4.1 General Subject to the terms and conditions provided herein,the Operator shall provide labor,tools,utilities and materials, including an on-site routine stock of chemicals (including mosquito control chemicals) necessary for the operation and maintenance of the Facilities, to the extent specifically set forth in this Article 4 (hereinafter the "Services"), and for fuel for any monthly testing of emergency generators, lubricants for routine and preventative maintenance, laboratory and safety supplies, office supplies, computer supplies, and duly insured and properly maintained Operator vehicles. The Services include: (a)treatment of wastewater influent delivered to the Facilities;(b)routine preventative maintenance of the Facilities;(c)repair and replacement of the Facilities' equipment; (d)laboratory testing and analysis;(e) operation of the water supply well field and operation of the drinking water treatment facility; (f) preparation and prompt delivery of all applicable and required filings, including discharge reports, to District and to regulatory agencies as prescribed by Applicable Law; and(g)development of operations procedural manual within ninety(90)days of the Commencement Date. Section 4.2 Standard of Care The Services provided under this Agreement are of a professional nature and shall be performed in accordance with the degree of skill and care ordinarily exercised by members of Operator's profession in the geographic region of the Facilities. Section 4.3 Process Control (a) The Operator shall operate and maintain the Facilities and all equipment and processes contained therein in accordance with relevant operation and maintenance manuals for the Facilities, Applicable Law and the Environmental Permits. Page 8 (b) Operator will utilize a computer process control program to record all relevant process measurements,run process calculations and generate monthly process control report. The process control report will be submitted to the District as part of Operator's reporting requirement in Section 4.12(a)below. (c) During any District-approved construction or other modification of the Facilities,the District and the Operator will work together to maintain Operator's access to the Facilities and to minimize disruption and outages to the Facilities'existing equipment and components. The District and the Operator will jointly develop a plan of action which will address protection to the Facilities' equipment and processes during any such construction and/or other rehabilitation period while providing for the continued operation of the Facilities to the extent reasonably possible. Section 4.4 Routine Maintenance of the Facilities and Equipment (a) Subject to the limitations set forth in Sections 4.5 and 8.2 below, the Operator shall (i) perform routine preventative maintenance in accordance with manufacturers' specifications and approved operating and maintenance procedures developed for equipment and processes of the Facilities; (ii)repair and/or replace equipment, including repair and replacement of District owned signage; (iii)clean and lubricate equipment;(iv)make equipment inspections and needed adjustments;(v) perform predictive maintenance as appropriate; (vi) perform building and grounds janitorial services for the Facilities and cleaning of all equipment and vehicles;(vii)perform plumbing and electrical maintenance; (viii) maintain vehicles and light duty service trucks necessary for daily operations; and (ix) maintain all of the Facilities' instrumentation, including instrumentation provided to the Operator by the District pursuant to this Agreement. Operator shall schedule and track all preventative and corrective maintenance and perform spare parts inventory control in accordance with standard industry practice. (b) Operator will utilize the current Computer Maintenance Management System (CMMS) for all maintenance and inventory of Facility equipment. This CMMSshall generate work orders on a routine basis for all routine and preventative maintenance activities,as well as monitor inventory levels. Completed work orders will be entered into the program and a monthly report will be generated showing all activity. The program will be able to track and report the history of service and repair of all major pieces of equipment. This maintenance and inventory summary report will be submitted as part of the Operator's reporting requirement in Section 4.12(a)below. Section 4.5 Repairs and Replacement (a) The Operator shall be responsible for all Annual Maintenance Expenditures not to exceed the Annual Repair and Maintenance Budget(which Annual Repair and Maintenance Budget shall be separate from the Base Compensation). (1) The District shall also pay Operator an amount, if any, (the "Repair and Maintenance Shortfall Amount") equal to all Annual Maintenance Expenditures in excess of the Annual Repair and Maintenance Budget. Operator will bill the District for the Repair and Maintenance Shortfall Amount on a monthly basis and the District will pay each such invoice within thirty(30)days of receipt. (ii) Operator shall reimburse the District an amount, if any, (the "Repair and Maintenance Reimbursement Amount") equal to all unexpended amounts remaining in the Annual Repair and Maintenance Budget within a period of thirty (30) days following each Adjustment Date. Page 9 (b) The Operator shall not incur any single maintenance related expenditure whose unit cost exceeds Two Thousand Dollars($2,000) without the prior written approval of the District, except in the case of emergencies threatening the immediate shutdown of, or the substantial reduction in the operational capacity of any of the Facilities, or the life, health or property of the District and/or the Operator, their employees and/or agents or others (for purposes of this Section 4.5 only, all such emergencies shall be referred to collectively and individually as an "Emergency"). When the Operator determines a condition constitutes an Emergency,the Operator may begin taking the necessary abatement action, including all necessary equipment repairs, immediately without the District's prior approval. Any cost incurred during the Emergency shall be included in the Annual Maintenance Expenditures,subject to the District's subsequent review and approval. Any such cost unnecessarily incurred in an Emergency shall be borne by the Operator without reimbursement by the District,but only to the extent it is subsequently determined the Operator's actions in incurring such cost were not consistent with good and prudent industry practice given the information available to the Operator at the time the decision to incur such cost was made. Section 4.6 Staffing (a) The Operator shall provide qualified and, where required,certified staffing for the operation and maintenance of the Facilities in accordance with the District's Environmental Permits. (b) Operator's staffing shall include, but not be limited to an Operator, Operator Trainee and a Part Time Operator to conduct the process control, testing and routine and preventative maintenance for the daily operation of the Facility, as well as direct management supervision of the base efforts of the project by the Project Manager(12 hrs/week). (c) The Operator shall provide an appropriate level of training for its personnel. (d) The Operator shall comply with the requirements and policies of the District regarding minority hiring,but only to the extent same is in compliance with Applicable Law. Section 4.7 Disposal of Process Residue (a) As the agent for the District,the Operator shall dispose of Process Residue. (b) The Operator shall dispose of Process Residue either at an approved landfill or at an approved land application site designated and made available by the District. Title and ownership of Process Residue shall remain with the District notwithstanding such services by the Operator. (c) Operator shall pay the costs of transportation and disposal of Process Residue up to the Annual Process Residue Budget. (i) The District shall also pay Operator an amount, if any, (the "Process Residue Shortfall Amount")equal to all annual Process Residue expenses in excess of the Annual Process Residue Budget. Operator will bill the District for the Process Residue Shortfall Amount on a monthly basis and the District will pay each such invoice within thirty(30) days of receipt. (ii) Operator shall reimburse the District an amount, if any, (the "Process Residue Reimbursement Amount") equal to all unexpended amounts remaining in the Annual Process Residue Budget within a period of thirty (30) days following each Adjustment Date. Page 10 Section 4.8 Testing and Laboratory Analysis Operator shall perform or contract with a laboratory certified by the State to perform all sampling and laboratory analysis required by the District's Environmental Permits. Laboratory procedures and analysis shall conform to the then current edition of Standard Methods for the Examination of Water and Wastewater,or shall be in accordance with testing requirements of the District's Environmental Permits. Section 4.9 Odor and Noise Control (a) Operator shall operate the Facilities within the limits and capabilities of the Facilities' equipment to effectively control odor and noise and ensure there is no avoidable disruption of adjacent neighborhoods. (b) Odor complaints received by the Operator shall be reported to the District within twenty-four(24) hours and contain the name, address, phone number, date and time, Operator contact person, nature of odor, probable origin of the odor and the action the Operator will implement or has implemented to remedy and/or mitigate said odor. Section 4.10 Safety (a) The Operator shall implement a proper safety program prior to beginning its Services under this Agreement. Such safety program shall comply with Applicable Laws and Operator agrees it will adhere to all portions of that safety program; provided however that under all circumstances, Operator should not assume any obligation or incur any liability for any injury,death or damage caused by(i)unsafe site conditions not created by the Operator or by any of its agents,employees and subcontractors,(ii)work being performed by other parties not related to the Operator,(iii)the negligence of District, and/or(iv)the negligence of any third party not related to the Operator. The Operator will coordinate with all subcontractors, prior to commencement of work, to ensure Operator safety program rules are reviewed and implemented while on site. (b) The District shall ensure its other contractors adhere to Operator's safety program by including it in the scope of future contracts and/or purchase orders. Section 4.11 Communications (a) To keep the District informed about the status of the Facilities,the Operator shall, within thirty (30) working days of the Commencement Date, develop an informational communications program, subject to District's approval,which shall be comprised of a written monthly report to District on the operational status and maintenance of the Facilities. (b) Operator may interface with regulatory agencies without District's consent in matters related to compliance with the District's permits,including the Environmental Permits,and/or with respect to matters required under the Operator's staff certification and licensing requirements and/or as otherwise necessary to comply with Applicable Law,including communication during emergency situations. Operator shall, as soon as practicable and in reasonable detail, inform the District of the subject matter of such communications with regulatory agencies. All other communications with regulatory agencies,the media or community groups may occur only upon District's request or with District's prior approval. Page 1 I Section 4.12 Reports (a) Operator shall maintain computerized and other necessary records of operations, maintenance, repair and improvement activities at the Facilities and shall prepare and submit to the District a monthly report, delivered to the District not later than ten (10) days following the end of each month, including a narrative and itemized summary of operations, maintenance, repair and replacement activities (including the draw-down against the Annual Repair and Maintenance Budget, Annual Chemical Budget, Annual Mosquito Control Chemical Budget, Annual Instrumentation/Technology Budget and Annual Process Residue Budget)and data required for monthly reporting to local, state and federal agencies. The monthly report shall also include the following items: (i) copies of waste and sludge manifests; (ii) insurance claims that are filed or pending; (iii) copies of all reports and correspondence made by the Operator to local, state and federal regulatory agencies on behalf of the District;(iv)the process control reporting described in Section 4.3(a)above;and(v)the CMMS reporting described in Section 4.4(b)above. (b) The Operator shall collect the data for all permit monitoring and operating reports required by Applicable Law or by this Agreement and shall deliver the required monitoring and operating reports to the District Manager and District Engineer and to the appropriate regulatory agencies having competent jurisdiction over same. If required pursuant to Applicable Law, the Operator shall attest as to the accuracy and completeness of the data collected for each report.The District, however, shall at all times be responsible for maintaining all required permits for the ownership and operation of the Facilities. (c) All Facilities' records and data, including but not limited to operation reports, laboratory reports and monitoring documentation,but excluding Operator's budgetary and financial information,are the property of the District and cannot be destroyed by Operator without written consent of the District. All site-specific operating procedure guidelines, preventative maintenance and safety programs and plant evaluation reports will, upon termination of this Agreement, become and remain the property of the District. Section 4.13 Emergency Response (a) Operator shall provide emergency response when required. Emergencies include situations in which, absent Operator's action, there is a risk of: (i) the Facilities' noncompliance with Applicable Law;(ii)failure of the Facilities to operate;(iii)circumstances affecting the safety of persons or property; (iv) adverse impact of hurricanes, floods and other extreme weather conditions and natural or man-made disasters; and (v) the occurrence of an event of Force Majeure or Shutdown. (b) Operator shall provide said emergency response as promptly as possible, but, absent extraordinary circumstances, within ninety(90) minutes of being notified of the existence of the emergency and the need to respond thereto. (c) All costs incurred by the Operator in responding to emergencies shall be borne by the District, except where specifically provided otherwise,and where such emergency,production stoppage or failure of the Facilities to operate is a direct result of Operator's failure to operate and maintain the Facilities in accordance with the terms of this Agreement. (d) In the event of sudden damage or destruction of any portion of the Facilities,or in the event of an emergency which in the reasonable judgment of the Operator is likely to result in material loss or damage to any portion of the Facilities, or constitute a threat to human health or safety, the Operator may suspend operations of those portions of the Facilities which are reasonably Page 12 determined to be affected by the emergency and may make such emergency repairs as are necessary to mitigate or reduce such loss, damage or threat. The Operator shall provide prompt notice to the District of any such damage, destruction or threat and of any emergency repairs that have or will be taken. The District and the Operator shall cooperate in good faith in pursuing reasonable measures to mitigate any threats to human health or safety,or the environment. (e) Within thirty (30) days of the Commencement Date, the Operator shall develop an emergency response plan which shall designate emergency team members and identify the standard operating procedures to be followed. In the event of an evacuation,the Operator will report to the District's designated emergency management location, or other site to be specified by the District's authorized representative. Section 4.14 Accounting Records Operator shall maintain up-to-date financial and accounting records as they apply to the Annual Maintenance Expenditures and the expenditures counted against the Annual Chemical Budget, Annual Mosquito Control Chemical Budget and the Annual Process Residue Budget. The records must be kept in accordance with the Operator's standard accounting practices and made available to the District within thirty(30)working days of District's written request. Section 4.15 Inventory and Condition of Facilities Equipment (a) Within ninety(90)days of the Commencement Date,Operator shall submit a written inventory of all hand tools, consumables and expendable supplies and spare parts at each of the Facilities. Within ninety (90) days of the Commencement Date, the Operator shall also submit a written inventory of any and all Process Residue contained at the Facilities. The District shall have twenty (20) days to verify and accept Operator's written inventories submitted pursuant to this section. (b) At the termination of this Agreement, the Operator shall provide the District with inventory in quantity and/or value equal to or greater than the initial inventory, reasonable wear and tear excepted. The Operator shall be permitted to leave only an amount of Process Residue at the Facilities less than or equal to the amount of Process Residue listed in the inventory prepared by the Operator and accepted by the District pursuant to Section 4.15(a)above. (c) Within ninety (90)days of the Commencement Date and at least once during every Agreement Year thereafter,the Operator shall prepare and submit an assessment report on the conditions of the Facilities and process equipment. The assessment report shall include a list of repair or replacement projects and recommended Capital Improvements necessary to ensure the operation of the Facilities will conform to Applicable Law together with the projected costs associated with same. (d) Within ninety (90) days of the Commencement Date, Operator shall institute and maintain an asset management system which will consist of an up-to-date asset list of all major equipment and assets in the Facilities and a report of the condition of such equipment and assets. Section 4.16 Mosquito Control (a) The Operator shall be responsible for the periodic spraying of mosquito control chemical fogging agent within the District areas described in Exhibit G to this Agreement utilizing the current application equipment of the District. Page 13 (b) The application rate for the spraying of insecticides shall comply with Applicable Law. (c) The Base Compensation will include the labor necessary for a maximum of sixty (60) applications annually. Any Operator costs for additional applications beyond these base amounts will be charged to the District in accordance with Section 8.2. The chemical costs for such spraying, including the chemical Anvil or similar type insecticide, will be counted toward the Annual Mosquito Control Chemical Budget. (d) Application of insecticide will be based on recommended guidelines for "landing rate count", "mosquito trap counts" and other recognized indicators as referenced in Florida Statute Section 388.011(1). (e) Operator shall provide a mosquito spraying schedule to the District on a monthly basis. (f) If the District requires an enhanced program for mosquito mitigation beyond the spraying program identified in this Section, the Operator will solicit proposals from qualified contractors and will provide such proposals to the District for consideration. The District shall enter into an Agreement with such chosen contractor and Operator will make recommendations to the District regarding approval of the contractor's invoices. Section 4.17 Manufacturers'Warranties The Operator shall be responsible for maintaining all new equipment purchased by the District in accordance with manufacturers' warranties after the Commencement Date. In addition,the Operator shall assist the District in enforcing the warranties and guarantees, if any, for existing equipment used in connection with the operation of the Facilities. Under no circumstances shall the Operator's obligations hereunder include any express or implied warranties with respect to all Facilities equipment. Section 4.18 Additional Services Operator shall provide to the District, upon the request of the District and the availability of resources, such additional services as may from time to time be needed at the discretion of the District. In the event additional services are required by the District, Operator shall obtain quotes from qualified local contractors for such services. In the event the quoted cost for these services is greater than those proposed by in accordance with the attached Schedule of Rates for Services included in Exhibit F,or local contractors cannot meet the District's required schedule, District Manager may authorize the work to be performed by Operator and so notify the Board. Section 4.19 Meter Installation and Inspection Services (a) All meters and installation materials shall meet American Water Works Association Standards and be in compliance with applicable District, county or state codes. All installation and inspection fees shall be collected from the District's customers in advance,in accordance with the District's Current Rate Order. (b) It is the practice of the Operator to maintain permanent records of meter services installed,which includes a plat or map, as available, which shows the location of each meter installed and each sewer inspection performed. This allows Operator to accurately account for meter services installed,inspections performed and taps installed-for each customer of the District. Page 14 (c) Because of the extreme variability of work load, meter installation is not part of the base fee for Utility Operations. Meters will be installed in accordance with the fee schedule outlined in Exhibit E. Section 4.20 Customer Service, Meter Reading and Utility Billing Services (a) Operator shall provide monthly water meter readings in accordance with the District's billing requirements using hand held meter reading devices supplied and maintained by Severn Trent Environmental Services (STES). Questionable readings shall be re-read within one(1) business day of any notice of a questionable reading to the original reading. Such meter reading costs are included in the Base Compensation. (b) Operator shall undertake and perform all billing services required to timely and regularly process customer water and wastewater utility bills ("Utility Billing Services") in the manner set forth below in accordance with the District's tariffs or in such other manner reasonably agreed to by the parties. Such Utility Billing Services include,but are not limited to,the following: (i) Operator shall mail its customer bills on a monthly basis;such mailing to include a laser printed bill,return mailing,return envelope and first class U.S.Postage. Except as set out in Section 4.20(bxx)below, the cost of first class postage for customer bills shall be at the expense of the Operator. (ii) Operator will establish a local telephone number which will be manned by the Operator for forty (40)hours per week during any normal business hours(Monday through Friday between 8:00 a.m.and 5:00 p,m.)as directed in writing by the District,with the exception of all District-observed holidays for customer inquiries relating to customer accounts Operator shall respond in a timely manner to all customer inquiries including,by way of example arid not limitation,bill inquiries and inquiries pertaining to service initiation and termination,and reports of water main breaks,low water pressure,water quality concerns and wastewater discharge. Any customer calls received during off hours will be answered by an electronic voice activated answering machine. (iii) As directed by the District, the Operator will respond to overdue accounts (i.e., those accounts not paid within ninety(90)days of the invoice date),but the burden and cost of collections will be borne by the District unless otherwise agreed upon. (iv) Operator shall provide aging information to the District to assist with the District's determination of when a lien should be applied to an account. (v) Operator shall provide maintenance, storage and history of customer accounts on Operator's own system, including miscellaneous changes to customer master records and input records of customer meter readings. (vi) Operator shall open customer return envelopes and provide manual input of customer payments from remittance advices into Operator CIS/Billing system. (vii) All receipts will be combined daily for deposit to the District's designated bank account. These moneys will be deposited within twenty four(24)hours of receipt except for legal holidays,weekends,and due to Force Majeure. Page 15 (viii) Operator shall return remittance advices,deposit slips and related notices to the District. (ix) Where directed by the District, Operator shall discontinue water service and reconnect based on delinquent account or change in customer status. The District shall defend and indemnify Operator from customer claims related to improper discontinuation of water services,except to the extent that such claims arise due to the negligence of Operator. (x) District shall compensate/reimburse Operator for all postage expenses incurred by the Operator as a result of any increases in the applicable postal rate set by the United States Postal Service above the postal rates set by the United States Postal Service in effect as of the commencement of this Agreement. (xi) If Operator is required to issue bills to more than seven hundred (700) customers per month,District shall compensate/reimburse Operator at a rate of One($1)Dollar per bill for each and every additional customer, exclusive of any reimbursement for an increase in postal rates provided in Section 4.20(b)(x)above. (c) When requested the Operator shall prepare the following reports for the District: (I) "Daily Transaction Journal" — a documentation of all monetary and non-monetary transactions which have been posted to each individual customer's account (available daily or as transactions occur); (ii) "Account Balance Report" — a report indicating each customer's current and past due balance; (iii) "Alpha-Cross Reference" —a report listed in alphabetic order by customer's last name with a cross-reference index to the customer's account number; (iv) "Aged Trial Balance" — a report listing each customer's account with total balance, current,30,60,90 and 120 day balances(available once per month); (v) "Delete Report"—a report listing all accounts which should be deleted from the District's file(available once per month); (vi) "Past Due Report"—a report indicating all delinquent accounts which have a balance that is not current; (vii) "Meter Aging Report" — a report which lists every account that had a meter installed between a selected range of dates; (viii) "Consumption History Report"—a report listing meter usage for up to 24 months past by rate classification and meter size; (ix) "Monthly Billing Register"— a report indicating each customer account billed with all pertinent information contained on the customer bill;and (x) "Monthly Activity Report"—a report indicating a summary of all billings, adjustments and payments recorded during a particular calendar month. Specifically, a Monthly Activity report shall indicate: (A) billing rate by class service; Page 16 (B) charges/adjustments by rate class; (C) total payments received;and (D) total bills printed. (d) Upon request by the District, Operator shall provide the following additional billing services. The rates contained in this Section 4.20(d)are subject to adjustment by the Operator. (i) Special Customer Notices. Prepare and/or print special notices or "bill inserts" with a charge quoted for each notice. Stuff"bill insert"with bills at a charge of$0.05 per insert page. (ii) Mailing Labels. Print mailing labels from District's database at a charge$0.10 per label. (iii) Rate Analysis Report. Prepare a report using historical usage information to analyze periods of 1 through 36 months past and consolidates totals by rate class and meter size at a charge of$0.05 per customer record($250.minimum charge). (iv) Proposed Rate Billing Register. Produce a billing register with proposed rates instead of current rates at a charge of$0.05 per customer record ($250 minimum charge). This report is generated at time of normal billing,thus providing the District with side-by-side registers. (v) Rate Change Provide changes to rates and charges applicable to customer billing as requested by District at a charge of$100 per hour($150 minimum charge). (vi) Customer Message. Adding or changing a special "customer message"on the customer bill form as requested by District at a charge of$25 per each addition or change. (vii) Customer Website/Billing Option. Establish and maintain a system whereby customers will be able to: (a) log on with ID and security password,then access their own account to verify their address; (b)view three(3)years of usage in both usage tables and usage graphs; (c) see their two (2) year transaction history including billings, payments and adjustments;and(d)make payment on their accounts via a secure website. (viii) E-Billing Options. Establish and maintain a system whereby, upon customer request, a customer may receive an email when their utility bill is ready to view, and be provided with a link to the website described in Section 4.20(d)(viii)above where they can log on and view and print their current bill. Section 4.21 Chemicals (a) With regard to the on-site routine stock of chemicals referenced in Section 4.1 above, such chemicals shall include: (i) ammonium sulfate, sodium hypochlorite,antiscalent, calcite, sodium hypochlorite and membrane cleaning chemicals for the water treatment operations and; (ii) sodium hypochlorite, citric acid, pH adjustment with caustic soda and oxalic acid for the wastewater treatment operations. (b) Operator shall pay the cost for all chemicals up to the Annual Chemical Budget. Page 17 (I) The District shall also pay Operator an amount, if any, (the "Chemical Shortfall Amount") equal to all annual chemical purchasing costs in excess of the Annual Chemical Budget. Operator will bill the District for the Process Residue Shortfall Amount on a monthly basis and the District will pay each such invoice within thirty(30) days of receipt. (ii) Operator shall reimburse the District an amount, if any, (the "Chemical Reimbursement Amount") equal to all unexpended amounts remaining in the Annual Chemical Budget within a period of thirty(30)days following each Adjustment Date. Section 4.22 Mosquito Control Chemicals (a) With regard to the on-site routine stock of mosquito control chemicals referenced in Section 4.1 above, such chemicals shall include: ULV, Biomist and Anvil for the mosquito control operations. (b) Operator shall pay the cost for all mosquito control chemicals up to the Annual Mosquito Control Chemical Budget. (i) The District shall also pay Operator an amount, if any,(the"Mosquito Control Chemical Shortfall Amount")equal to all annual chemical purchasing costs in excess of the Annual Chemical Budget. Operator will bill the District for the Mosquito Control Chemical Shortfall Amount on a monthly basis and the District will pay each such invoice within thirty(30)days of receipt. (ii) Operator shall reimburse the District an amount,if any,(the"Mosquito Control Chemical Reimbursement Amount") equal to all unexpended amounts remaining in the Annual Mosquito Control Chemical Budget within a period of thirty (30) days following each Adjustment Date. Section 4.23 Additional Field Services (a) Operator will provide weekly inspections of community owned enhancements including streets, landscaping, landscaping irrigation systems, entranceway lighting systems including lights and control timers,fencing,and street signage and provide a monthly report to the District. (b) The Operator will coordinate and provide written reports to the Lee County Electric Cooperative (LCEC) identifying street lights in need of repairs. The Operator will coordinate with and oversee the District's roadway repair contractors. Contractor work will be reviewed by the Operator and the Operator will make recommendations to the District regarding approval of the contractors' invoices. All roadway repair contractor payments shall be the responsibility of the District. (c) The Operator shall provide labor, tools and materials for the maintenance of vegetation around the District storm water inlet and outlet pipes, including trimming of grasses and removal of excessive vegetation impacting the storm inlet and outlet structures. If required, the Operator shall use the District backhoe. Page 18 (d) The Operator shall review, coordinate and inspect the landscape contractor work and performance. The Operator will review the landscape contractors completed work and will make recommendations regarding approval of landscape contractor invoices to the District. All landscape contractor costs shall be paid by the District. (e) The Operator shall oversee the storm water aquatic maintenance contractor and will make recommendations regarding approval of the contractor invoices to the District. All costs for such contractors will be paid by the District. Article 5 CAPITAL PROJECTS [THIS ARTICLE INTENTIONALLY LEFT BLANK] Article 6 ENVIRONMENTAL COMPLIANCE Section 6.1 Environmental Compliance Guarantee The Operator hereby guarantees (the "Environmental Compliance Guarantee") the operation of the Facilities will comply with the all provisions of Applicable Law, including the District's Environmental Permits,subject to the following conditions: (a) The receipt at the Facilities of influent which contains Non-Processible Water or Wastewater; and/or (b) An event of Force Majeure or Shutdown;and/or (c) District's failure or refusal to approve or fund necessary Capital Improvements, maintenance, repair and/or replacement activities in excess of the single expenditure repair and maintenance approval limit or the Annual Repair and Maintenance Budget;and/or (d) District's failure or refusal to approve operational/process changes necessary in order to allow the Operator to continue to comply with Applicable Law. In the event the Operator is excused from meeting the provisions of the Environmental Compliance Guarantee for any of the reasons set forth in this Section above, the Operator shall provide the best treatment reasonably possible within the constraints of the Facilities' design, condition and physical limitations and shall resume normal operations within a reasonable time. Section 6.2 Fines and Penalties In the event wastewater discharge violations occur following the Commencement Date and such violations constitute a breach of Operator's Environmental Compliance Guarantee,the Operator shall be responsible for fines,penalties or damages or the admission of Operator fault for violations which may be imposed by Applicable Law. Prior to settlement or payment of any such fines,penalties or damages,the Operator reserves the right to contest government or private actions, suits or proceedings for violations through administrative procedures or otherwise. Page 19 Article 7 DISTRICT'S RESPONSIBILITIES Section 7.1 District's and Operator's Representatives On or before the Commencement Date, the District and the Operator shall each designate authorized representatives(each an"Authorized Representative")to administer this Agreement. Either party to this Agreement shall provide written notice to the other party of any change to the Authorized Representatives no less than fifteen(15)days prior to said change. Section 7.2 Permits The District Engineer shall be responsible for obtaining and maintaining all state, federal and local permits and licenses required for ownership, operation and maintenance of the Facilities, including without limitation, the District's Environmental Permits. District shall also be responsible for the payment of all regulatory and governmental fees associated with ownership and operation of the Facilities and the District's equipment used in connection with the operation and maintenance of the Facilities. The Operator shall provide reasonable assistance to the District in obtaining and maintaining all required state, federal and local permits and licenses associated with the ownership, operation and maintenance of the Facilities. Section 7.3 Utilities (a) The District shall assume all responsibility and cost for arranging for the delivery of utility services to the Facilities, including water and electricity services, and shall be responsible for maintaining water service to the Facilities at its sole cost and expense. (b) The District shall assume all costs related to the consumption of electric power and telephone usage at the Facilities. Section 7.4 Compliance with Laws The District will comply with Applicable Law pertaining to the management, ownership, operation, maintenance, repair and replacement of the Facilities to the extent the responsibility of complying with those laws is not specifically assumed by the Operator under the terms of this Agreement. The Operator shall not be responsible for District's failure to comply with any provision of Applicable Law that is not otherwise specifically assumed by the Operator hereunder. Section 7.5 License to Use the Facilities The District hereby grants the Operator, without charge, a license during the term of this Agreement for the Operator's use of the Facilities, including all equipment, structures, facilities and vehicles under District's ownership and which have been assigned by District to the Facilities. Section 7.6 Notice of Litigation In the event the District receives notice of or undertakes the defense or the prosecution of any action, claim, suit, administrative or arbitration proceeding or investigation in connection with the ownership, operation and/or maintenance of the Facilities and/or this Agreement,the District shall give the Operator prompt notice of such proceedings and shall inform the Operator in advance of all hearings regarding such action, claim, suit, proceeding or investigation. In the event the Operator receives notice of any action, claim, suit, administrative or arbitration proceeding or investigation in connection with the Page 20 II ownership,operation and/or maintenance of the Facilities and/or this Agreement,the Operator shall give District prompt notice of such proceedings. Section 7.7 Access The District shall have full and unrestricted access to any and all parts of the Facilities at any and all times to review the performance of the Operator and inspect the Facilities during normal business hours. If notice is not provided prior to any such visit or inspection, such visit or inspection must be announced immediately upon the arrival of the visiting and/or inspection party at the Facilities. In connection with such visits and inspections,the District agrees on behalf of itself,and further agrees to require its agents, licensees or invitees,to comply with all reasonable safety rules and regulations adopted by the Operator and/or promulgated by any governmental authority that regulates work place safety. Section 7.8 Combined Sewer Overflow and Infiltration and Inflow (a) This section intentionally left blank. Section 7.9 Approval or Disapproval of Proposed Extraordinary Costs In the event the Operator provides written notice to the District at least ten(10)days prior to the Board meeting,in accordance with Section 4.5(b)that it proposes to incur an expenditure requiring the District's approval,the District shall provide Operator with approval or disapproval of the proposed action no later than the next regularly scheduled Board meeting following receipt of such notice. Section 7.10 General Authority The District shall perform all duties and discharge all responsibilities and obligations relating to the operation and maintenance of the Facilities not expressly assumed by the Operator pursuant to the terms of this Agreement. Article 8 COMPENSATION Section 8.1 Annual Fee For the period of October 1, 2015 through September 30, 2018, the District shall pay the Operator as such: During the 1"Year, beginning October 1, 2015, in the amount of Four Hundred Thirty-Five Thousand, Twenty-Two and 84/100 Dollars ($435,022.84), in monthly installments of Thrity-Six Thousand, Two Hundred Fifty-One and 82/100 Dollars($36,251.82);During the 2"d Year,beginning October 1,2016, in the amount of Four Hundred Forty-Two Thousand, Two Hundred Twenty-Two and 52/100 Dollars ($442,222.52), in monthly installments of Thirty-Six Thousand, Eight Hundred Fifty-One and 75/100 Dollars ($36,851.75); During the 3" Year, beginning October 1, 2017, in the amount of Four Hundred Forty-Five Thousand, Eight Hundred Ninety-Four and 66/100, in monthly installments of Thirty-Seven Thousand, One Hundred Fifty-Seven and 86/100 Dollars($37,157.86) ., in advance, on the first day of each and every month for the duration of the Agreement,as broken down below: Page 21 Annual Fee Component Annual Amount Monthly Component Base Compensation— 15f Year $ 360,022.08 $ 30,001.84 Base Compensation—2"d Year $ 367,222.52 $ 30,601.87 Base Compensatoin—3rd Year $ 370,894.66 $ 30,907.88 Annual Repair and Maintenance Budget $ 20,000.00 $ 1,666.66 Annual Chemical Budget $ 20,000.00 $ 1,666.66 Annual Mosquito Chemical Budget $ 8,000.00 $ 666.66 Annual Process Residue Budget $ 12,000.00 $ 1,000.00 Annual Instrumentation/Tech Budget $ 15,000.00 $ 1,250.00 Total Annual Fee—1"Year $ 435,022.08 $ 36,251.82 Total Annual Fee—2"d Year $ 442,222.52 $ 36,851.75 Total Annual Fee—3'Year $ 445,894.66 $ 37,157.86 Section 8.2 Other Costs and Expenses Unless specifically provided otherwise in this Agreement, the Operator will not be required to bear the costs of the following: (a) Expenses resulting from a change in the Scope of Services or physical change(s)to the Facilities; including any increased staffing requirements at the Water and Wastewater facilities beyond the current required staffing levels; (b) Expenses resulting from a Change of Law; (c) All repairs necessitated by the occurrence of a disabling event qualifying under the definition of Force Majeure or Shutdown hereunder; (d) Special,additional or extraordinary expenses incurred by the Operator in providing an emergency response following the occurrence of a disabling event qualifying under the definition of Force Majeure or Shutdown hereunder; (e) Water or sewage use fees associated with and/or equated to domestic water usage and/or wastewater discharge including all sewer service charges and volume charges levied under the Sewer Use Ordinance; (f) Expenses related to municipal or private surveillance and alarm monitoring by third party vendors; (g) Fire protection; (h) Professional engineering fees; Page 22 (i) Expenses resulting from hydraulic or organic loads exceeding the Baseline Conditions. All calculations to determine whether or not the Baseline Conditions have been exceeded shall be made annually as of each Adjustment Date; (j) Expenses incurred from the treatment of Non-Processible Wastewater, including without limitation,any penalties and fines which may be assessed as a result therefrom; (k) All costs attributable to the consumption of utilities,as provided in Section 7.3; (1) Capital Improvements,unless agreed to otherwise by the parties; (m) Taxes as provided in Section 8.4 below; (n) All expenses necessitated by the repair and/or replacement of equipment or structure damages by parties unrelated to and not under the supervision of the Operator; (o) All expenses necessitated by additional mosquito sprayings beyond those amounts specified in Section 4.16(c); (p) All expenses associated with the currently required monitoring and testing of the wetlands at the Facilities. This requirement may be reduced or eliminated by the state;and (q) Any cost for each and every other obligation assumed by the District pursuant to this Agreement, but not specifically delineated in this Section 8.2. The District shall directly pay and/or reimburse and/or compensate the Operator for all expenses incurred or paid by the Operator for those items listed in (a) through (q) above within thirty (30) days of Operator's submission of Operator's invoices. For the listed items specified above, the District shall reimburse or compensate the Operator only for authorized costs incurred by the Operator. All costs or expenses subject to reimbursement(excluding any taxes as provided in Section 8.4 below,or Surcharges) shall include an administrative fee of ten percent (10%), plus any finance costs incurred in connection with any or Capital Improvements financed by the Operator for the benefit of the District. Section 8.3 Change in Scope (a) In the event of a Change of Law or other factor which results in the necessity for either an increase or decrease of ten percent(10%)or more in the Operator's cost of providing the Services hereunder,one party may provide notice to the other party in accordance with Section 12.10 and the parties shall negotiate in good faith to adjust the Base Compensation to account for such change in Operator's costs. If the parties are unable to reach a negotiated agreement within thirty (30)days of the date of notice,the contract may be terminated immediately by either party. (b) Reduction of the overall Scope of Services performed by the Operator under this Agreement may not,over the entire term of this Agreement,reduce the Base Compensation by an amount greater than twenty-five percent(25%)of the Base Compensation as of the Commencement Date. Section 8.4 Taxes District shall pay all property, ad valorem, franchise, sales, use, excise, gross receipts, transaction privilege or other taxes associated with the Services and the ownership,operation and maintenance of the Facilities, other than taxes imposed on Operator's net income or payroll. District shall pay directly or Page 23 reimburse Operator for any such taxes Operator may be required to pay under Applicable Law,including without limitation, any and all sales, use, gross receipts and/or transaction privilege taxes due in connection with or as a result of the Operator's purchase,consumption or use,in performing the Services hereunder,of tangible personal property and/or subcontracted services. Section 8.5 Accrual of Interest on Late Payments Any and all late payments due to either party from the other party shall accrue interest at the rate of one and one-half percent (I%%) per month or the maximum rate permitted by Applicable Law from the original due date and until payment is received. Article 9 TERM AND TERMINATION Section 9.1 Term (a) This Agreement shall remain in full force and effect for three(3)years from the Commencement Date unless terminated for cause as provided for in Section 9.2 below. (b) Thereafter, this Agreement may be renewed by mutual agreement of the parties and the parties intent to commence negotiations for the renewal of this Agreement at least one hundred eighty (180)days prior to its expiration. Section 9.2 Termination (a) The failure of either party to comply with any of the material terms of this Agreement shall constitute a default. Upon default by one party, the other party shall send written Notice of Termination. Such notice shall clearly specify the nature of the default and provide the defaulting party forty-five(45)days to cure the default. If the default is capable of being cured within forty- five (45) days but is not cured within forty-five (45) days, the Agreement shall terminate at midnight of the forty-fifth(45th)day following receipt of the Notice. In the case of default which cannot be cured within forty-five (45) days, this Agreement shall not terminate as long as the defaulting party has given written notice of the extension to the other party and the defaulting party has commenced and is diligently pursuing a cure. Evidence of such cure and its diligent pursuit shall be provided from the party determined to be in default to the satisfaction of the other party. (b) In the event of the termination of this Agreement under(a)above,the District shall pay Operator for the Services provided and invoiced by Operator up to the effective date of termination plus the unamortized balance of Capital Improvements financed or paid for by the Operator as reflected on Operator's financial statements. Payment shall be made within thirty(30)days of the date of termination. Article 10 RISK MANAGEMENT Section 10.1 Indemnification (a) During the term of this Agreement, each party (the "Indemnifying Party") shall defend, indemnify and hold harmless the other party and their respective successors and assigns(each is referred to herein as an "Indemnified Party") against any and all liability for damages, costs, losses and expenses, including reasonable attorney's fees,resulting from any claim asserted by a third party against the Indemnified Party for wrongful death, bodily injury and/or property Page 24 damage, but only to the extent caused by the willful or negligent acts or omissions of the Indemnifying Party. To the extent both District and Operator are determined by a finder of fact to be negligent and the negligence of both is a proximate cause of the damages assessed by such finder of fact, District and Operator shall each be responsible for their respective portions of the damages assessed in direct proportion to their comparative shares of the total negligence. Notwithstanding any of the foregoing, with respect to any loss, damage, injury or other claims made against the District as a result of or based upon the presence, removal, handling, storage, release, discharge, escape or other disposition of any hazardous substances, waste, pollutants or contaminants, the Operator's obligations to District for indemnity and/or contribution shall not apply if such removal,handling,storage, release,discharge or other disposition is not required by any local,state or federal law,rule or regulation,or where the loss,damage,injury or claim is not the result of Operator's gross negligence or willful misconduct. (b) Notwithstanding any provision to the contrary contained in this Agreement, in no event shall either party be liable, either directly or as an indemnitor of the other party, for any special, punitive, indirect and/or consequential damages, including damages attributable to loss of use, loss of income or loss of profit even if such party has been advised of the possibility of such damages. Section 10.2 Operator's Insurance (a) The Operator shall provide and maintain the following levels of insurance coverage at all times subsequent to the execution of this Agreement: (1) Commercial General Liability Insurance, including contractual liability, with a limit of One Million Dollars($1,000,000)per occurrence and Two Million Ddollars($2,000,000) aggregate;and (ii) Workers Compensation Insurance in compliance with the statutes of the state having jurisdiction over Operator's employees engaged in the Pperformance of Services hereunder,to the required statutory amount;and (iii) Automobile Liability Insurance with a combined single limit in the amount of One Million Dollars($1,000,000). (b) The Operator will furnish the District with certificates of insurance which evidence the policies providing the required coverage and limits are in full force and effect. In addition,the Operator will name the District as an additional insured on the general liability policy and automobile liability policy with respect to the Services performed under this Agreement during the term of this Agreement except for any claim against or loss suffered by the District arising as a result of District's negligence or fault and, in circumstances of joint fault or negligence, except to the extent of the loss attributable to the District's proportionate degree of negligence or fault. Operator agrees to provide the District with thirty (30) days notice prior to cancellation of any policy hereunder. Section 10.3 District Insurance The District will maintain property and structures, liability insurance, including flood, wind and fire insurance policies. Property coverage shall include extended coverage plus coverage for vandalism,theft, malicious mischief and losses resulting from certified and non-certified acts of terrorism to the full insurable value of the Facilities. The Operator shall be named as an additional insured according to its interest under this Agreement during the term of this Agreement. Page 25 Section 10.4 Operator's Liability In the event the claims(s)raised against the Operator on account of this Agreement,or on account of the Services performed hereunder, is/arc covered under Operator's insurance policies required of the Operator hereunder, the Operator shall not be responsible for any loss, damage or liability beyond the policy amounts contractually required hereunder and the limits and conditions of such insurance policies. With respect to any cause of action and/or claim raised against the Operator not covered by the insurance policies required of the Operator hereunder arising under this Agreement, Operator's liability shall not exceed an aggregate amount equal to the Base Compensation in effect during the Agreement Year in which such cause of action and/or claim is raised against the Operator. Article 11 DISPUTE RESOLUTION Section 11.1 Applicability To affect a timely and efficient resolution of disputes which may arise during the term of this Agreement, the parties hereto agree that all claims, controversies and disputes, shall be resolved pursuant to Section 11.2. Section 11.2 Disputes If a dispute arises pursuant to this Agreement and is not resolved by mutual agreement within sixty(60) calendar days and the dispute involves any matter(s) primarily requiring the exercise of engineering judgment and involves an amount, if any, of Two Hundred Thousand Dollars ($200,000) or less, the dispute shall be brought to the Independent Engineer who shall assume exclusive jurisdiction thereof. Any other dispute may be brought to the Independent Engineer mutually by the parties or shall be subject to resolution as the parties deem appropriate, including through mediation, arbitration or litigation. The determination of whether a matter primarily requires engineering judgment shall be resolved in accordance with procedures established by the American Arbitration Association. The Independent Engineer shall be required to make a final determination, not subject to appeal, within thirty (30) days from receipt of such dispute by the Independent Engineer The District and the Operator shall be bound by the terms of the Independent Engineer's final determination. The determination by the Independent Engineer shall be made in writing, shall contain written findings of fact on which the decision is based and shall be specifically enforceable by a court of competent jurisdiction. The reasonable expenses of' both parties incurred in connection with the resolution of any dispute hereunder shall be borne and paid for by the party losing such dispute; except, however, that each party shall bear the cost of its own attorney's fees, unless the Independent Engineer determines the nature of the action or defense of the losing party was frivolous,in which event the prevailing party's fair and equitable attorney's fees incurred will be paid by the losing party in addition to the losing party's payment of other expenses. Section 11.3 Selection of Independent Engineer The Independent Engineer, and any successor Independent Engineer, shall be mutually selected by the parties herein to serve in such capacity pursuant to this Agreement. The Independent Engineer shall not otherwise be affiliated with either party or associated with the transactions contemplated by this Agreement. Such Independent Engineer shall have substantial knowledge with respect to water and wastewater treatment systems. Fees of the Independent Engineer so selected shall be paid one-half by the Operator and one-half by the District. The Operator and the District shall cooperate to retain the Independent Engineer upon terms and conditions mutually satisfactory to the Operator and the District as soon as practicable after selection of the Independent Engineer. Page 26 Section 11.4 Replacement of the Independent Engineer If the Independent Engineer resigns, if the parties mutually agree to terminate the services of the selected Independent Engineer or if either party demonstrates the Independent Engineer is subject to a conflict of interest or has committed malfeasance,the parties shall mutually agree on a replacement. The successor Independent Engineer shall not otherwise be affiliated with either party or associated with the transactions contemplated by this Agreement. The successor Independent Engineer shall also have substantial knowledge with respect to wastewater treatment systems. If the Operator and the District have not agreed upon the selection of a successor Independent Engineer within ninety (90) days of the resignation or termination of the Independent Engineer,the parties shall arrange for a new Independent Engineer to be selected by the American Arbitration Association as expeditiously as possible. The successor Independent Engineer's fees shall be paid in the same manner as provided in Section 11.3. Section 11.5 Covenant to Continue Work During resolution of any dispute under this Article, the Operator and the District shall each continue to perform all of their respective obligations under this Agreement without interruption or delay. Article 12 MISCELLANEOUS Section 12.1 Relationship Except as provided in Section 4.7(a)of the Agreement,the relationship of the Operator to the District is that of independent contractor for all purposes under this Agreement, including for the purposes of applicable wage, tax, fringe benefit and worker compensation laws. This Agreement is not intended to create,and shall not be construed as creating,between Operator and District,the relationship of principal and agent,joint venturers,co-partners or any other similar relationship, the existence of which is hereby expressly denied. Section 12.2 Construction In construing this Agreement, the following principles shall be followed: (i) no consideration shall be given to the captions of the articles, sections, subsections or clauses, which are inserted for convenience in locating the provisions of this Agreement and not as an aid in construction;(ii)no consideration shall be given to the fact or presumption any of the parties had a greater or lesser hand in drafting this Agreement; (iii) examples shall not be construed to limit, expressly or by implication, the matter they illustrate; (iv) the word "includes" and its syntactic variants mean "includes, but is not limited to" and corresponding syntactic variant expressions; (v) the plural shall be deemed to include the singular and vice versa; (vi) each gender shall be deemed to include the other genders; (vii) each exhibit, appendix, attachment and schedule to this Agreement is a part of this Agreement;and(viii)any reference herein or in any schedule hereto to any agreements entered into prior to the date hereof shall include any amendments or supplements made thereto. Section 12.3 Entire Agreement;Amendments This Agreement contains the entire Agreement between the District and the Operator and supersedes all prior or contemporaneous communications, representations, understandings or agreements. This Agreement may be modified only by a written amendment signed by both parties. Page 27 Section 12.4 Waiver The failure on the part of either party to enforce its rights as to any provision of this Agreement shall not be construed as a waiver of its rights to enforce such provisions in the future. Section 12.5 Assignment This Agreement shall be binding upon the successors and assigns of each of the parties,but neither party shall assign this Agreement without the prior written consent of the other party, which consent shall not be unreasonably withheld. The District may assign this Agreement to a new owner of the Facilities if the District sells the Facilities; provided, however, such assignee expressly and in writing assumes all obligations of the District under this Agreement. Nothing contained in this Section 12.5 shall be construed to release either party in the event of an assignment of either party's interest. Section 12.6 Force Majeure A party's performance of any obligation under this Agreement shall be excused if, and to the extent,the party is unable to perform because of any event of Force Majeure. In any such event,the party unable to perform shall be required to resume performance of its obligations under this Agreement upon the termination of the event or cause that excused performance hereunder. Section 12.7 Governing Law and Venue The Agreement shall be governed by and construed in accordance with the laws of the state. The parties agree the venue of any action arising from this Agreement shall be in the appropriate state court having competent jurisdiction located in the judicial district in which the District is located. Section 12.8 Notices All notices will be in writing and shall be deemed given when mailed by first class mail or delivered in person. Notices required to be given to the Operator will be addressed to: Severn Trent Environmental Services,Inc. Michael Miller,Regional Manager 4837 Swift Road,Suite 100 Sarasota,Florida 34231 With a copy to: Severn Trent Environmental Services,Inc. Attn:Legal Department 220 Gibraltar Road,Suite 200 Horsham,PA 19044 Notices required to be given to the District will be addressed to: PO Drawer CC 206 West 6th Street Carrabelle,Florida 32322 Attn: Daniel H.Cox Page 28 With copy to: Anthony Davis Chairman,Port of the Islands Community Improvement District 12600 Union Road Naples,Florida 34114 Calvin Teague District Manager Severn Trent Services,Inc. 5911 Country Lakes Drive. Fort,Myers,Florida 33905 Section 12.9 Severability Should any part of this Agreement for any reason be declared invalid or void, such declaration will not affect the remaining parts of this Agreement, which will remain in full force and effect as if the Agreement had been executed with the invalid portion eliminated. Section 12.10 Counterparts This Agreement may be executed in more than one counterpart, each of which shall be deemed an original. Section 12.11 Modification of Agreement No change in or modification,termination or discharge of this Agreement, in any form whatsoever,shall be valid or enforceable unless it is in writing and signed by the party to be charged therewith or its duly Authorized Representative; provided, however, any change in or modification, termination or discharge of this Agreement expressly provided for in this Agreement shall be effective as so provided. Section 12.12 Survival Termination or expiration of this Agreement shall not release either party from any liabilities or obligations set forth in this Agreement which(i)the parties have expressly agreed shall survive any such termination or expiration; or (ii) remain to be performed or by their nature would be intended to be applicable following such termination or expiration. Page 29 IN WITNESS WHEREOF,the parties have duly executed this Agreement effective as of the date first set forth above. DISTRICT: By: Name:Anthony Davis Title: Chairman SEVERN TRENT ENVIRONMENTAL SERVICES,INC. By: Name: William Mertes Title:Vice President Operations Approved as to form and legal sufficiency this 16th day of October,2015. EXHIBIT A SCOPE OF WORK—OPERATING SERVICES It is the intention of this Section to more fully describe services related to maintaining the water treatment plant,the wastewater treatment plant, the water distribution system and the wastewater collection system of the District. The services are described in Article 4 SCOPE OF SERVICES AND OPERATOR'S RESPONSIBILITIES and expanded or clarified in specific cases as presented in this Appendix. The following describes the Operating Services to be provided under this Contract: 1. Provide Labor,materials and equipment to operate the Facilities as defined in Article 4.1,4.4 and 4.6. Labor includes the work force(Operator,Operator Trainee and Part Time Operator),to conduct the process control,testing and routine and preventative maintenance for the daily operation of the Facility. This includes the direct supervision of the base efforts of the project. This management supervision includes the Senior Area Manager's time(2 hr/week), the Project Manager's time(8 hrs/week)and an Administrative Assistant(2 hr/week),related to the basic daily operation of the system. Page 30 2. Indirect labor is also provided in the base price. Such support will include regulatory compliance assistance;implementation of safety programs; formulating policies,procedures and guidelines to ensure employee safety;and regulatory compliance. Our Technical Services Group provides additional technical and engineering expertise to address specific operational process issues and challenges. 3. Repair and Replacement will be provided under Section 4.5. Operator will be responsible for Annual Maintenance Expenditures not to exceed the Annual Repair and Maintenance Limit. It does not include labor,materials and equipment for major repairs exceeding the annual repair and maintenance limit defined in Section 4.5. In calculating the base fee,an estimate of Operator's time,management time and supervision time was included to cover costs including the efforts related to the work under the annual repair and maintenance limit. Work exceeding the annual repair and maintenance limit requires direct labor,material,equipment and supervision time,which will be charged to the District is described in Section 8.3. 4. Testing services in the base fee include:on-site laboratory process testing conducted by the Operator,permit testing required under the Facility Wastewater Discharge Permit and Water System Operating Permit.See Section 4.8. 5. Furnishing and controlling chemicals for the operation of the water and wastewater treatment systems are included in the base fee. Also,included is the furnishing of fuel for the emergency generator for monthly testing, lubricants for routine and preventative maintenance,laboratory and safety supplies,office supplies,computer supplies,operator vehicles,vehicle insurance,registrations and vehicle maintenance. 6. Routine maintenance of facilities and equipment shall be in accordance with Sections 4.4 and 4.12. Operator will utilize a computer maintenance management system for all water treatment and wastewater treatment system equipment. This computer system will generate work orders on a routine basis for all routine and preventative maintenance activities. Completed work orders will be entered into the program and a monthly report will be generated showing all activity. The program will be able to track and report the history of service and repair of all major pieces of equipment. This maintenance summary report will be submitted with the Operator's Monthly Report to the District. 7. Process control and recordkeeping shall be in accordance with Sections 4.3 and 4.12. Operator will utilize a computer process control program to record all relevant process measurements,run process calculations and generate a monthly process control report. The process control report will be submitted with the Operator's Monthly Report to the District. Page 31 8. Asset Management System Operator will maintain an up-to-date asset list of all major equipment and facilities in the water and wastewater treatment plants as indicated in Section 4.15. The asset list will include a report of the condition of the equipment. This list will be used by the Operator in preparing annual recommendations for repair and replacement. 9. Disposal of Process Residuals shall be in accordance with Section 4.7. Residual disposal costs included in the base fee are capped at$15,000 annually. If process residuals cap is not reached,Operator will reimburse District for amount below included limit. EXHIBIT B SCOPE OF WORK-UTILITY BILLING AND CUSTOMER SERVICE The District authorizes Operator to perform the services delineated in the following without the necessity of any further authorization from the District at the rates and charges shown. Operator will be compensated for all services identified at the rates and fees stipulated in this Agreement. 1. Base Billing,Bill Printing and Customer Service Page 32 Operator shall prepare and render all monthly utility bills to District's customers in accordance with the District's approved tariffs including the following services: (a) Maintenance,storage and history of customer accounts on Operator's system. Includes miscellaneous changes to customer master records and input of customer meter readings; (b) Include laser printed bill,mailing,return envelope and first class U.S. Postage; (c) Read meters monthly by using hand held meter reading devices; (d) Opening of customer return envelopes,manual input of customer payments from remittance advices into Operator CIS/Billing system; (e) Preparation of deposit ticket and deposit into District's account; (0 District customer access to customer service representative and phone lines for account inquiry,establishment of new accounts,closing accounts and finalization of accounts; (g) Return of remittance advices,deposit slips,etc.,to District; (h) Prompt response on behalf of the District to inquiries from District's customers; (i) Preparation and mailing of late payment reminder letters; 0) Discontinue water service and reconnect based on delinquent account or change in customer status. 2. Reports Operator shall prepare the following reports: (a) Daily Transaction Journal—a documentation of all monetary and non- monetary transactions which have been posted to a customer's account (available daily or as transactions occur); Page 33 (b) Preliminary Meter Reading Report—a report indicating the meter readings entered for each account prior to billing. Errors in readings and/or consumption will be indicated for correction; (c) Account Balance Report—a report indicating each customer's current and past due balance; (d) Alpha-Cross Reference—a report listed in alphabetic order by customer's last name with a cross-reference index to the customer's account number; (e) Aged Trial Balance—A report listing each customer's account with total balance,current,30,60,90 and 120 day balances(available once monthly); (f) Delete Report—a report listing all accounts which should be deleted from the District's file(available once monthly); (g) Past Due Report—a report indicating all delinquent accounts which have a balance other than current; (h) Meter Aging Report—a report which lists every account that had a meter installed between selected ranges of dates; (i) Consumption History Report—a report listing meter usage for up to twenty-four(24)months past by rate classification and meter size; (j) Monthly Billing Register—a report indicating each customer account billed with all pertinent information contained on the customer bill; (k) Monthly Activity Report—a report indicating a summary of all billings, adjustments and payments recorded during a particular calendar month. Specifically, it indicates (1) billing rate by class service (2) charges/adjustments by rate class (3) total payments received,and (4) total bills printed 3. Special Billing Services The following additional billing services will be provided upon the District's request: Page 34 (a) Special Customer Notices—Prepare and/or print special notices or"bill inserts"—charge quoted for each notice. Stuff"bill insert"with bills— charge$0.05 per insert page; (b) Mail Special Customer Notices—Mail notices separately(not included with utility bill)to District's customers-Charge quoted for each mailing; (c) Mailing Labels—Print mailing labels from District's database. Charge $0.10 per each; (d) Rate Analysis Report—A report using historical usage information to analyze periods of 1 through 36 months past and consolidates totals by rate class and meter size. Charge-$0.05 per customer record($250. minimum charge); (e) Proposed Rate Billing Register—produces a billing register with proposed rates instead of current rates. This report is generated at time of normal billing;thus providing the District with side-by-side registers. Charge$0.05 per customer record($250.minimum charge) (f) Rate Change—changes to rates and charges applicable to customer billing as requested by District. Charge-$100.00 per hour($150. minimum charge); (g) Customer Message—adding or changing a special"customer message" on the customer bill form as requested by District. Charge-$25. per each addition or change. EXHIBIT C SCOPE OF WORK-FIELD SERVICES It is the intention of this Section to describe services related to maintaining the condition of the general public common properties of the District. This relates to items such as the streets, drainage system, landscaping, street lights, signage,decorative features such as decorative walls, and accessories such as the irrigation system. The following describes the Field Services to be provided under this Contract Page 35 1. Community Enhancements-The services will include the monthly inspection of community owned enhancements including streets,landscaping,landscaping irrigation system,entranceway lighting systems including lights and control timers,fencing,and street signage. The Operator will coordinate and oversee street lighting repair contractor. The Operator will coordinate and oversee roadway repair contractor. Contractor work will be reviewed by the Operator and the Operator will make recommendations to the District regarding approval of the Contractors' invoices. Costs of the contractors will be paid by the District. 2. Storm Water System-The Operator shall provide labor,tools and materials for the maintenance of vegetation around inlet and outlet pipes. This includes the trimming of grasses and removal of excessive vegetation impacting the storm inlet and outlet structures. 3. Landscape Contractor Management-The Operator shall review,coordinate and inspect the landscape contractor work and performance. The Operator will review the landscape contractor's completed work and will make recommendations regarding approval of landscape contractor invoices to the District. Landscape contractor costs will be paid by the District. 4. Storm Water System Aquatic Maintenance Contractor-The Operator shall oversee the storm water aquatic maintenance contractor and will make recommendations regarding approval of the contractor invoices to the District. Costs for the contractor will be paid by the District. 5. Mosquito Spraying-The Operator shall provide mosquito spraying services to the District using District supplied equipment to spray areas identified in attached map (EXHIBIT G). The following criteria will apply: i. Application rate shall be in accordance with applicable laws and regulation for the spraying of insecticides. ii. The base fee will include labor for an application for a maximum 60 applications during the months of May through September. iii. The Mosquito Control Chemical Budget will include the use of an estimated 48 gallons of the chemical Anvil or similar type of insecticide. iv. Application will be based on recommended guidelines for "landing rate count","mosquito trap counts",and other recognized indicators as referenced in Florida Statute Section 388.011(1). v. Where possible,applications will be provided in response to complaints by residents and the direction of the Board,providing they do not result in activity that would violate legal requirements. Page 36 EXHIBIT D DISTRICT'S ENVIRONMENTAL PERMITS Florida Department of Environmental Protection Domestic Wastewater Facility Permit Permittee:Port of the Islands CID Permit Number:FL0141704(Minor) PA File Number FL0141704-DW2P Issuance Date:May 2,2014 Expiration Date:May 1,2019 FACILITY: Port of the Islands WWTP 12600 Union Rd. Naples FL 34114 Collier County Lat:25-57-50 N Long:81-30-27 W Port of the Islands Water Treatment Facility PWS#5110230 SFWMDWater Use Permit# 11-00372 Page 38 EXHIBIT E METER INSTALLATION FEE SCHEDULE The following is a list of charges for meter installation (a) The following types of residential water meters for new connections shall be installed by OPERATOR for the below listed fees, OPERATOR shall procure the meters and associated fittings, the cost of which will be charged to the Annual Repair and Maintenance Budget: Meter Installation Meter Size(inches) Total Cost($) 5/8 40.00 1 50.00 (b) The following types of residential water meters for new connections shall be installed by OPERATOR for the below listed fees, OPERATOR shall procure the meters, associated fittings and meter boxes, the cost of which will be charged to the Annual Repair and Maintenance Budget: Meter Box and Meter Installation(1) Meter Size(inches) Total Cost($) 5/8 80.00 1 95.00 (c) The Meter Installation and fees described in Section(a) above are for potable or reuse meters and are based on the assumption the main has been tapped,service line and meter box and appurtenances installed by a party other than OPERATOR. If a tap,service line installation and meter box installation are necessary, OPERATOR will provide the DISTRICT with a proposal for such work. (d) The Meter Box and Meter Installation and fees described in Section (b) above are for potable or reuse meters and are based on the assumption the main has been tapped and service line with curb stop installed. If a tap and service line installation are necessary, OPERATOR will provide the DISTRICT with a proposal for such work. (e) Commercial Meters. Commercial connections and other special connections will be made for a price quoted for each installation in accordance with the applicable specifications. Page 39 (f) Sanitary Sewer Inspections. OPERATOR shall inspect each new sanitary sewer connection to the District's wastewater treatment system for a fee of Fifty Dollars ($50)for residential connections and Fifty Dollars($50)for commercial connections. (g) Backflow Prevention Inspections. OPERATOR shall perform backflow prevention device inspections for a fee of Fifty Dollars($50)for each such inspection or rejection. (h) OPERATOR shall perform other inspections as requested or authorized by the DISTRICT for a fee determined by the standard rates for personnel and equipment used, attached as Exhibit F to this Amendment. Page 40 EXHIBIT F LABOR AND EQUIPMENT RATES The following is a partial list of Operator charges showing the current hourly rate schedule. Supervisor/Foreman $85.00 per hour Licensed Operator $75.00 per hour Utility Technician $75.00 per hour Electrician $75.00 per hour Environmental Specialist $65.00 per hour Instrumentation Technician $100.00 per hour Clerical $45.00 per hour Dump Truck w/Operator $100.00 per hour 2"Utility Pump $60.00 per day *Vactor/Jet Unit(4-hour min.)including technician $225.00 per hour+dump fee *Televising Unit(4-hour min.)including technician $140.00 per hour *Mini Excavator(4-hour min.)including technician $150.00 per hour Air Compressor $25.00 per hour *These units will be available on a per-foot based cost quoted by job. Overtime rates of time and one-half will apply for work performed before 7:30 a.m.and after 4:00 p.m.in excess of eight(8)hours per day or forty(40)hours per week,and on weekends and holidays. Holidays are New Year's Day, Good Friday, Memorial Day, Independence Day, Labor Day, Thanksgiving Day, Day after Thanksgiving,Christmas Eve Day and Christmas Day. Page 41 EXHIBIT G MOSQUITO CONTROL AREAS Page 42 EXHIBIT H DESCRIPTION OF FACILITIES Page 43 EXHIBIT I BASELINE CONDITIONS Page 44 NguiTT NOV 12 By— MINUTES OF MEETING PORT OF THE ISLANDS COMMUNITY IMPROVEMENT DISTRICT The regular meeting of the Board of Supervisors of the Port of the Islands Community Improvement District held Friday, September 4, 2015 was recessed and reconvened Friday, October 2, 2015 at 10:00 a.m. at the Orchid Cove Clubhouse; 25005 Peacock Lane; Naples, Florida. Present and constituting a quorum were: J. Anthony Davis Chairman Norine Dillon Vice Chairperson Theodore Bissell Assistant Secretary Dale Lambert Assistant Secretary Richard Ziko Assistant Secretary Also present were: Calvin Teague District Manager Numerous Residents The following is a summary of the discussions and actions taken at the October 2,2015 Continued Meeting of the Board of Supervisors of the Port of the Islands Community Improvement District. FIRST ORDER OF BUSINESS Call to Order and Roll Call Mr. Davis called the meeting to order; Mr. Teague called the roll. SECOND ORDER OF BUSINESS Public Comment on Agenda Items Hearing no comments from the public,the next order of business followed. Tuesday, 10/06/15 October 2,2015 Port of the Islands CID THIRD ORDER OF BUSINESS Discussion of the Severn Trent Services Contract • Major funds were spent upgrading the wastewater treatment plant;therefore, costs should decrease. • The Board does not believe an increase is justified. • Mr. Teague commented staff can be reduced by one person. • Replacement of signs is included in the contract. • A person may be needed to perform backflow certifications. • There should be a cap on the invoices which must be approved by staff. • There are still many items which require repair and maintenance. • The new contract was not accounted for in the Fiscal Year 2016 Budget. • Backflow inspections must take place every two years. • The contract may be amended next year to include the additional staff member. • The CPI may be capped. • Inspections will cost$50. Mrs.Dillon MOVED to present a proposal to Severn Trent Services for acceptance of Operations Management with the following conditions: 3%the first year; 2%the second year and 1%the third year; during the second year the Board will have a half-man option at the current level;and it should include additional testing,no CPI; all miscellaneous administrative charges with an option to add items at the second and third year;and Mr. Bissell seconded the motion. • Severn Trent will oversee and enforce the Soto Landscaping Contract. • If this is not accepted, Severn Trent will present a counter-offer. There being no further discussion, rOn VOICE vote with all in favor,the prior motion was approved. 2 Tuesday, 10/06/15 October 2,2015 Port of the Islands CID FOURTH ORDER OF BUSINESS Supervisors' Requests • Mr. Bissell indicated there was an irrigation leak at Stella Maris,resulting in a bill over$400,and the resident is asking the CID to forgive the major discrepancies in the bill. ➢ Mrs.Dillon commented this cannot be done for one person and not another person. ➢ The irrigation meter is checked on a daily basis. ➢ The Board concurred not to forgive this charge. • Mr.Lambert commented he read an article indicating the government has funds for water and sewer issues. Perhaps the Board should pursue this for the concrete water line replacements. ➢ The cement and pipe currently contain asbestos. ➢ Mr. Teague indicated there may be funds in the BP settlement. ➢ The process may take one year. ➢ Mr.Teague will investigate. • Sending out the Agenda Packages via e-mail has saved the District money. • Mr. Lambert indicated there are trees overhanging on Union Road. ➢ The trees on the median belong to the CID,but the trees on the side of the road belong to Orchid Cove. ➢ The sidewalks belong to the CID. ➢ Mr. Edge will drive around the area to determine what needs to be done. FIFTH ORDER OF BUSINESS Public Comment Period • Mr. Dan Kramer indicated the street lights across from the entrance to the marina and the next one further south are out. ➢ Mr. Teague will ask Mr. Edge to take care of this. 3 Tuesday, 10/06/15 October 2,2015 Port of the Islands CID SIXTH ORDER OF BUSINESS Adjournment There being no further business, On MOTION by Mrs. Dillon seconded by Mr. Lambert with all in favor,the meeting was adjourned at approximately 11:33 a.m. Calvin Teague J.A on !.vis Secretary Chairman 4 Tuesday,10/06/15 Co leer County aa►1, ve services Department Procurement Services Division November 23, 2015 • Board Minutes and Records Collier County 3299 Tamiami Trail East, Ste 400 Naples, FL 34112 RE: Report on Interest Penalty Payments Dear Ms. Morgan: Please attach the 2015 Fiscal Year report of interest penalty payments to the Board's Agenda under Miscellaneous Correspondence for the December 8, 2015 agenda. If you have any questions, please contact me. Respectfully, Ci;a ar cz Cc z PM 14 25115 Director, Procurement Services Division Email:joannemarkiewiczts>7colliergov.net Telephone: (239)252-8975 FAX: (239)252-6480 C: Crystal Kinzel Roc amen avEesDeison•3327 Tamiami Trail East•Naples.Florida 34112-4901•239252-84057.erms colisrpw.neflprowrernentsarvices Co ier County Administrative Services Department Procurement Services Division Interest Payment Penalty Report Fiscal Year 2015 Florida Statute 218.78 requires local government entities to report the interest payment penalties during the preceding fiscal year in excess of $250. Furthermore, the Board's Procurement Ordinance Section 16 (E) outlines that the Procurement Services Director and Finance Director shall jointly submit a report listing the number and total dollar amount of interest penalty payments made the preceding year. For the fiscal year ending September 30, 2015, there were no interest payments made for the Board of County Commissioners Agency. crystal nzel, Finance Dire , Clerk of Courts) Date �it oa Markle icz, Dir , P urement Services Division) Date ki Ot' ' F R, May 13,2015 ' OF THE MEETING OF THE COLLIER COUNTY WATER AND WASTEWATER AUTHORITY Naples, Florida, May 13, 2015 LET IT BE REMEMBERED, that the Collier County Water and Wastewater Authority in and for the County of Collier, having conducted business herein, met on this date at 11:00A.M. in REGULAR SESSION at the Collier County Growth Management Division Building Conference Room 609/610, 2800 N. Horseshoe Drive, Naples, Florida, with the following members present: CHAIRMAN: Dr. Sherwin Ritter(Excused) VICE CHAIRMAN: Patricia Sherry Lowell Lam Jerry Morgan Dr. Fay Biles (Excused) ALSO PRESENT: Jamie French, Deputy Administrator Scott Stone, Assistant County Attorney Ken Kovensky, Director, Operations and Regulatory Management Ashley Lang, Budget Analyst 1 May 13, 2015 I. Call to Order(Determination of Quorum)and Roll Call Vice Chairman Sherry called the meeting to order at 11:00 AM. Roll call was taken and a quorum established. II. Approval of Agenda—Meeting of May 13,2015 Mr. Morgan moved to approve the Agenda. Second by Mr. Lam. Carried unanimously 3-0. III. Approval of Minutes—Meeting of February 23,2015 Mr. Lam moved to approve the minutes of the February 23,2015 meeting as presented. Second by Mr. Morgan. Carried unanimously 3-0. IV. Items Requiring Action by Authority A. Final Order 2015—01 Annual Price Index Staff presented "Final Order 2015-01 Annual Price Index" for consideration. They noted Florida Public Service Commission(FPSC)Order No. PSC-15-0072-PAA-WS was issued on January 27, 2015,establishing the 2015 Price Index of 1.57 percent and recommends it be approved by the Authority. Mr. Lam moved to approve Final Order No. 2015-01 as presented. Second by Mr. Morgan. Carried unanimously 3-0. B. Annual Election of Officers Mr. Lam moved to appoint Patricia Sherry as Chairman of the Collier County Water and Wastewater Authority. Second by Mr. Morgan. Carried unanimously 3—0. Ms. Sherry assumed the Chair. Mr. Morgan moved to appoint Lowell Lam as Vice Chairman of the Collier County Water and Wastewater Authority. Second by Chairman Sherry. Carried unanimously 3—0. C. Budget and Staffing Staff submitted the Memo—Subject: "Authority Agenda Item—May 13, 2015 Budget and Staffing dated May 7, 2015 for consideration. They provided an overview of the Memo including: • The Authority is currently supported by the Office of Utility Regulation staff of three employees, including the Deputy Department Head/Executive Director of the Authority,the Director of Operations& Regulatory Management,and a Management/Budget Analyst. • In the proposed FY 2016 budget,the Deputy Department Head will be moving to a different fund,dropping the fully weighted payroll costs for the remaining two employees from $363,900 to$199,600. • The current 3%Regulatory Assessment Fee(RAF) included in each regulated utility's service rates generated approximately$306,400 during FY 2014. • Pending takeover of Orange Tree Utility Company("OTU")by the County, it is anticipated the Authority will no longer be receiving OTU's RAF,which in FY 2014 totaled approximately $54,000. • A decrease in the RAF to 2%,with the anticipated elimination of the OTU revenue, would result in expected revenue of$167,900 in FY2016. 2 • May 13,2015 • The operation will still have the necessary funds available to engage outside consultants should the need arise. • Following turnover of the OTU,the Authority will retain jurisdiction over Ave Maria Utility Company, LLP,North Marco Utility and oversight of the Florida Governmental Utility Authority(FGUA). Mr. Lam moved to accept the Report as presented. Second by Chairman Sherry. Carried unanimously 3—0. Mr. Lam moved to approve the proposed Regulatory Assessment Fee of 2 percent. Second by Chairman Sherry. Carried unanimously 3—0. V. Staff Discussion A. Orange Tree Utility Company's Annual Report for 2013,2014 and Second Quarter Regulatory Assessment Fees Update Staff submitted the Memo—Subject: "Orange Tree Utility's Annual Report for 2013, 2014 and Second Quarterly Regulatory Assessment Fees Update"dated May 11, 2015 for consideration and reported: • Staff did not receive the Utility's Annual report for 2013 until May 6, 2015. • The 2014 Annual Report was due by April 30,2015; however it has not been received to date. • The penalties to date for failure to submit the 2013 Annual Report are as follows: Fines at $10/day from July 1, 2014 through May 8,2015 ($3,050.00)and a late fee of one percent of the fine amount at$36.66. Speaker Roberto Bollt,Orange Tree Utility Company stated failure to submit the 2013 Annual Report was an oversight by the Utility as they were dealing with the"turnover process" including addressing issues raised by an auditor. The 2014 Annual Report is being prepared and should be submitted within 30-45 days. Mr. French reported a 30 day extension may be granted by Staff for submittal of the 2014 Annual Report. A longer period extension requires approval by the Authority. Mr. Lam moved to grant an extension to Orange Tree Utility,LLP until June 30,2015 for submitting their 2014 Annual Report. Second by Mr. Morgan. Carried unanimously 3—0. Staff reported the Utility will be assessed$3,050.00 in fines and a$36.50 late fee for the May 8, 2015 submittal of their 2013 Annual Report. B. Ave Maria Utility Company Test Year 2014 Discussion Staff reported: • The Utility continues to lose money as documented in their 2014 Annual Report. • Staff was notified by the Utility's legal counsel (Sundstrom& Mindlin, LLP)the Utility intends to file a request for"general rate relief'(rate case). • The relief requested is a 5 percent increase above the annual inflation adjustment. • In order to file a"rate case,"a test year is required to be established. 3 May 13,2015 • The Utility is requesting 2014 be established as the required"test year." Chairman Sherry moved to Grant the request of Ave Maria Utility Company,LLP establishing 2014 as a "Test Year"for a potential "rate case." Second by Mr. Lam. Carried unanimously 3—0. VI. Open to Public None VII. Authority Member Discussion None There being no further business for the good of the County,the meeting was adjourned by the order of the Chair at 12:02 PM. COLLIER COUNTY WATER AND WASTEWATER AUTHORITY 2 f Age o • Lam, ice ' man These Minutes were approved by the Board/Chairman on t f P3 (5 ,as presented /or as amended 4 ATTACHMENT"A" Final Order No.2015-02 RE: Ave Maria Utility Company Updated Tariff Sheets Due to Decrease in Regulatory Assessment Fee November 23,2015 Collier County Water and Wastewater Authority FINAL ORDER NO.2015-02 COLLIER COUNTY WATER AND WASTEWATER AUTHORITY A FINAL ORDER OF THE COLLIER COUNTY WATER AND WASTEWATER AUTHORITY, PURSUANT TO SECTION 1-12(E), COLLIER COUNTY ORDINANCE NO. 96-6, AS AMENDED, ESTABLISHING THE REGULATORY ASSESSMENT FEE OF 2.00 PERCENT OF GROSS REVENUES FOR NONEXEMPT PRIVATELY OWNED WATER AND WASTEWATER UTILITIES; ESTABLISHING AN OFFICIAL FILING DATE FOR THE REGULATORY ASSESSMENT FEE ADJUSTMENT FROM AVE MARIA UTILITY COMPANY, LLLP, APPROVING DECREASES TO ITS WATER AND WASTEWATER RATES. WHEREAS, Resolution No. 96-104 excluded Collier County from the provisions of Chapter 367, Florida Statutes,thereby assuming certain subject matter jurisdiction over privately owned nonexempt water and wastewater utilities operating in unincorporated areas of Collier County;and WHEREAS, Ordinance No. 96-6, as amended, established the Collier County Water and Wastewater Authority(the-Authority")and its specific powers and duties;and WHEREAS, Section 1-12 (E), Ordinance No. 96-6, as amended, provides for the Board of County Commissioners (the"Board")to determine the amount of the regulatory assessment fee from time to time after public hearing, but not to become effective earlier than sixty (60)days after adoption of each such implementing Resolution;and WHEREAS,on May 13,2015,staff recommended an adjustment of the regulatory assessment fee from 3.00 percent to 2.00 percent to the Authority; and the Authority unanimously recommended approval of the decrease to the Board:and WHEREAS,the Board indicated its concurrence with the staff recommendation to adjust the fee, effective December 1, 2015,at its regular Board meeting on September 22, 2015, under item 16A20; and WHEREAS, pursuant to Ordinance No. 96-6, as amended, only the Board may adjust regulatory assessment fees after a duly advertised public hearing;and WHEREAS,the Authority is authorized to adjust water and wastewater rate tariffs of nonexempt privately owned water and wastewater utilities under its jurisdiction to reflect each change in regulatory assessment fees authorized by the Board;and WHEREAS, staff notified the nonexempt privately owned water and wastewater utilities under the jurisdiction of the Authority of the regulatory assessment fee decrease and requested updated tariff sheets reflecting this change from each utility by November 15, 2015; and WHEREAS, Ave Maria Utility Company, LLLP (the"Utility") is the holder of a certificate for the provision of water and wastewater services to certain portions of Collier County;and • 1 WHEREAS, on October 8, 2015, the Utility provided updated tariff sheets reflecting the decrease in the regulatory assessment fee from 3.00 percent to 2.00 percent. NOW,THEREFORE,IT IS HEREBY ORDERED by the Collier County Water and Wastewater Authority, in public meeting assembled,that: 1. The water and wastewater rates,as depicted in the tariff sheets,attached hereto as Attachment "D", and by reference incorporated herein, are approved and authorized, effective December 1,2015. 2. Pursuant to Collier County Ordinance No. 96-6, as amended, the Utility shall provide written notice to its customers of these decreases and the basis for these decreases. This Final Order adopted this 23`d day of November, 2015, after motion, second, and majority vote favoring the same. Approved as to form COLLIER COUNTY WATER AND anyik legality: WASTEWATER AUTHORITY Sc s tt Stone LOWELL LAM,VI CHAIRMAN Assistant County Attorney II ATTACHMENT"D" Final Order No.2015-02 RE: Ave Maria Utility Company Updated Tariff Sheets Due to Decrease in Regulatory Assessment Fee November 23,2015 Collier County Water and Wastewater Authority 10 NAME OF COMPANY: AVE MARIA UTILITY COMPANY. LLLP NINTH REVISED SHEET NO. 13.0 CANCELS EIGHTH REVISED SHEET NO. 13.0 GENERAL SERVICE RATE SCHEDULE GS AVAILABILITY- Available throughout the area served by the Company. APPLICABILITY- For water service to commercial Customers and all Customers for which no other schedule applies. LIMITATIONS- Subject to all of the Rules and Regulations of this Tariff and General Rules and Regulations of the Authority. RATE- BASE FACILITY REGULATORY METER SIZE CHARGE PER MONTH ASSESSMENT FEE 5/8"x 3/4" $28.60 $0.57 1" 7149 1.43 1 1/2" 142.98 2.86 2" 228.78 4.58 3,, 428.94 8.58 4" 714.89 1430 6" 1429.78 28.60 8" 2.287.66 45.75 Gallonage Charge (per 1,000 Gallons) $2.27 $0.05 Gallonage Charge (per 1,000 Gallons) Construction Use $4.30 $0.09 MINIMUM CHARGE- Base Facility Charge only, if no consumption. TERMS OF PAYMENT- Bills are due when rendered and become delinquent if not paid within twenty(20)days. After five(5)days'written notice, water service may be discontinued. Douglas E.Baird, Agent NAME TITLE 11 COWER COUNTY WATER &WASTEWATER AUTHORITY APPROVED Final Order No. �✓� ' Approval _<< �•�1. Effective ! 4a z..4et •Ift/eA-404-7_ Executive Director Collier County Water& Wastewater Authority NAME OF COMPANY: AVE MARIA UTILITY COMPANY, LLLP TENTH REVISED SHEET NO. 14.0 CANCELS NINTH REVISED SHEET NO. 14.0 RESIDENTIAL SERVICE RATE SCHEDULE RS AVAILABILITY- Available throughout the area served by the Company. APPLICABILITY- For water service to all residential Customers. MUTATIONS- Subject to all of the Rules and Regulations of this Tariff and General Rules and Regulations of the Authority. RATE- BASE FACILITY REGULATORY METER SIZE CHARGE PER MONTH ASSESSMENT FEE 5/8"x 3/4" $28.60 $0.57 I" 7I49 143 1 '/2" 142.98 2.86 Gallonage Charge Up to 5,000 gallons $2.02 $0.04 5,001 to 10,000 gallons 3.05 0.06 10,001 to 15,000 gallons 4.05 0.08 Over 15,000 gallons 6.06 0.12 MINIMUM CHARGE- Base Facility Charge only, if no consumption. TERMS OF PAYMENT- Bills are due when rendered and become delinquent if not paid within twenty(20)days.After five(5)days'written notice,water service may be discontinued. Douglas E. Baird, Agent NAME TITLE I COLLIER COUNTY WATER &WASTEWATER AUTHORITY APPROVED Final Order Nn 10 t $ ' Approval 1i_ Effective t:. IS I 1 Executive Director Collier County Water& Wastewater Authority NAME OF COMPANY: AVE MARIA UTILITY COMPANY, LLLP NINTH REVISED SHEET NO. 12.0 CANCELS EIGHTH REVISED SHEET NO. 12.0 GENERAL SERVICE RA'!E,SCHEDULE GS AVAILABILITY- Available throughout the area served by the Company. APPLICABILITY- For wastewater service to commercial Customers and all Customers for which no other schedule applies. LIMITATIONS- Subject to all of the Rules and Regulations of this Tariff and General Rules and Regulations of the Authority. RATE- BASE FACILITY REGULATORY METER SIZE CHARGE PER MONTH ASSESSMENT FEE 5/8"x 3/4" $35.15 $0.70 1" 87.87 1.76 1 1/2" 175.75 3.52 2" 281.18 5.62 • ,, 527.24 10.54 4" 878.73 17.57 6" 1,75745 35.15 8" 2,811.92 56.24 Gallonage Charge (per 1,000 Gallons) $3.44 $0.07 MINIMUM CHARGE- Base Facility Charge only,if no consumption. TERMS OF PAYMENT- Bills are due when rendered and become delinquent if not paid within twenty(20)days. After five(5)days'written notice, wastewater service may be discontinued. Douglas E. Baird, Agent NAME TITLE 13 COWER COUNTY WATER &WASTEWATER AUTHORITY APPROVED Final Order No. �`� IS- 0 d Approval Date ., Effective Daze , ()( �✓ Executive Director Collier County Water& Wastewater Authority NAME OF COMPANY: AVE MARIA UTILITY COMPANY, LLLP TENTH REVISED SHEET NO. 13.0 CANCELS NINTH REVISED SHEET NO. 13.0 RESIDENTIAL SERVICE RATE SCHEDULE RS AVAILABILITY- Available throughout the area served by the Company: APPLICABILITY- For wastewater service to all residential Customers. LIMITATIONS- Subject to all of the Rules and Regulations of this Tariff and General Rules and Regulations of the Authority. RATE- BASE FACILITY REGULATORY METER SIZE CHARGE PER MONTI I ASSESSMENT FEE 5/8"x 3/4" $35.15 $0.70 87.87 1.76 1 1/2" 175.75 3.52 Gallonage Charge (per 1,000 Gallons) $3.44 $0.07 MINIMUM CHARGE- Base Facility Charge only, if no consumption. TERMS OF PAYMENT- Bills are due when rendered and become delinquent if not paid within twenty(20)days. After five(5)days' written notice, wastewater service may be discontinued. Douglas E. Baird. Agent NAME TITLE 14 COLLIER COUNTY WATER &WASTEWATER AUTHORITY APPROVED Final Order No. .. I -U Approval Ds+ it • Effective Q�'::�= . t2- 01 Executive Director Collier County Water& Wastewater Authority r NAME OF COMPANY: AVE MARIA UTILITY COMPANY, LLLP NINTH REVISED SHEET NO. 14.0 CANCELS EIGHTH REVISED SHEET NO. 14.0 RECLAIMED WATER SERVICE RATE SCHEDULE AVAILABILITY- Available by special contract to areas within the certificated service territory of Service Company. APPLICABILITY- To the extent of its capacity and wastewater flows,the Utility will provide irrigation quality water using treated wastewater effluent. LIMITATIONS- Subject to all of the Rules and Regulations of this Tariff and General Rules and Regulations of the Authority. RATE- BASE FACILITY REGULATORY METER SIZE CHARGE PER MONTH ASSESSMENT FEE 6" $3,163.76 $6328 8" 5,062.02 101.24 Gallonage Charge (per 1,000 Gallons) $0.39 $0.01 Douglas E. Baird, Agent NAME TITLE 15 COLLIER COUNTY WATER &WASTEWATER AUTHORITY APPROVED Final Order No. l.o t5�O? Approval Date AV .5 Effective Date Executive Director Collier County Water& Wastewater Authority • $ ATTACHMENT"B" Final Order No.2015-03 RE: Orange Tree Utility Company Updated Tariff Sheets Due to Decrease in Regulatory Assessment Fee November 23,2015 Collier County Water and Wastewater Authority FINAL ORDER NO.2015-03 COLLIER COUNTY WATER AND WASTEWATER AUTHORITY A FINAL ORDER OF THE COLLIER COUNTY WATER AND WASTEWATER AUTHORITY, PURSUANT TO SECTION 1-12(E), COLLIER COUNTY ORDINANCE NO. 96-6, AS AMENDED, ESTABLISHING THE REGULATORY ASSESSMENT FEE OF 2.00 PERCENT OF GROSS REVENUES FOR NONEXEMPT PRIVATELY OWNED WATER AND WASTEWATER UTILITIES; ESTABLISHING AN OFFICIAL FILING DATE FOR THE REGULATORY ASSESSMENT FEE ADJUSTMENT FROM ORANGE TREE UTILITY COMPANY, INC., APPROVING DECREASES TO ITS WATER AND WASTEWATER RATES. WHEREAS, Resolution No. 96-104 excluded Collier County from the provisions of Chapter 367, Florida Statutes,thereby assuming certain subject matter jurisdiction over privately owned nonexempt water and wastewater utilities operating in unincorporated areas of Collier County; and WHEREAS, Ordinance No. 96-6, as amended, established the Collier County Water and Wastewater Authority(the"Authority")and its specific powers and duties;and WHEREAS, Section 1-12 (E), Ordinance No. 96-6, as amended, provides for the Board of County Commissioners (the"Board")to determine the amount of the regulatory assessment fee from time to time after public hearing, but not to become effective earlier than sixty(60)days after adoption of each such implementing Resolution;and WHEREAS,on May 13,2015,staff recommended an adjustment of the regulatory assessment fee from 3.00 percent to 2.00 percent to the Authority; and the Authority unanimously recommended approval of the decrease to the Board: and WHEREAS,the Board indicated its concurrence with the staff recommendation to adjust the fee, effective December 1, 2015, at its regular Board meeting on September 22, 2015, under item 16A20; and WHEREAS, pursuant to Ordinance No. 96-6, as amended, only the Board may adjust regulatory assessment fees after a duly advertised public hearing;and WHEREAS,the Authority is authorized to adjust water and wastewater rate tariffs of nonexempt privately owned water and wastewater utilities under its jurisdiction to reflect each change in regulatory assessment fees authorized by the Board;and WHEREAS, staff notified the nonexempt privately owned water and wastewater utilities under the jurisdiction of the Authority of the regulatory assessment fee decrease and requested updated tariff sheets reflecting this change from each utility by November 15,2015; and WHEREAS, Orange Tree Utility Company, Inc. (the "Utility") is the holder of a certificate for the provision of water and wastewater services to certain portions of Collier County;and WHEREAS, on October 27, 2015, the Utility provided updated tariff sheets reflecting the decrease in the regulatory assessment fee from 3.00 percent to 2.00 percent. NOW,THEREFORE,IT IS HEREBY ORDERED by the Collier County Water and Wastewater Authority, in public meeting assembled,that: 1. The water and wastewater rates,as depicted in the tariff sheets,attached hereto as Attachment "E", and by reference incorporated herein, are approved and authorized,effective December 1,2015. 2. Pursuant to Collier County Ordinance No. 96-6, as amended, the Utility shall provide written notice to its customers of these decreases and the basis for these decreases. This Final Order adopted this 23`d day of November, 2015, after motion, second, and majority vote favoring the same. Approved as to form COLLIER COUNTY WATER AND and legality: WASTEWATER AUTHORITY Scott Stone t LOWELL LAM,W CHAIRMAN Assistant County Attorney ATTACHMENT "E" Final Order No. 2015-03 RE: Orange Tree Utility Company Updated Tariff Sheets Due to Decrease in Regulatory Assessment Fee November 23,2015 Collier County Water and Wastewater Authority 19 FIFTH REVISED SHEET 17.0 NAME OF COMPANY: ORANGE TREE UTILITY CO., INC WATER TARIFF GENERAL SERVICE RATE SCHEDULE GS AVAILABILITY- Available throughout the area served by the Company. APPLICABILITY- For water service to all customers for which no other schedule applies. LIMITATIONS- Subject to all of the Rules and Regulations of this tariff and General Rules and Regulations of the Authority. BILLING PERIOD- Monthly RATE- BASE FACILITY CHARGE: Meter Size 5/8"x 3/4" $ 15.30 1" 38.25 1 1/2" 76.51 2" 122.42 3" 244.85 4" 382.57 6" 753.94 8" 1,224.23 GALLONAGE CHARGE PER 1,000 GALLONS $ 4.14 MINIMUM CHARGE- Applicable Base Facility Charge per month TERMS OF PAYMENT- Bills are due and payable when rendered and become delinquent if not paid within twenty(20)days. After five(5)working days written notice is mailed to the customer separate and apart from any other bill,service may then be discontinued. EFFECTIVE DATE- December 1,2015 TYPE OF FILING- Pass-Through Rate Adjustment Regulatory Assessment Fee decrease Resolution No 2015-185 Roberto Bollt ISSUING OFFICER President TITLE 34 20 it COLLIER COUNTY WATER &WASTEWATER AUTHORITY APPROVED Final Order No. 5—Q3 Approval Date (� Effective Date iii Executive Director Collier County Water& Wastewater Authority FIFTH REVISED SHEET 18.0 NAME OF COMPANY: ORANGE TREE UTILITY CO., INC WATER TARIFF RESIDENTIAL SERVICE RATE SCHEDULE RS AVAILABILITY- Available throughout the area served by the Company. APPLICABILITY- For water service to all customers for which no other schedule applies. LIMITATIONS- Subject to all of the Rules and Regulations of this tariff and General Rules and Regulations of the Authority. BILLING PERIOD- Monthly RATE- BASE FACILITY CHARGE: Meter Size 5/8"x 3/4" $ 15.30 1" 38.25 1 1/2" 76.51 2" 122.42 GALLONAGE CHARGE PER 1,000 GALLONS $ 4.14 MINIMUM CHARGE- Applicable Base Facility Charge per month TERMS OF PAYMENT- Bills are due and payable when rendered and become delinquent if not paid within twenty(20)days. After five(5)working days written notice is mailed to the customer separate and apart from any other bill,service may then be discontinued. EFFECTIVE DATE- December 1,2015 TYPE OF FILING- Pass-Through Rate Adjustment Regulatory Assessment Fee decrease Resolution No 2015-185 Roberto BoIlt ISSUING OFFICER President TITLE 35 21 COLLIER COUNTY WATER &WASTEWATER AUTHORITY APPROVED Final Order No. S Approval Date PI!(S Effective Dale 02 lJ1 Executive Director Collier County Water& Wastewater Authority I , ill FIFTH REVISED SHEET 17.0 NAME OF COMPANY: ORANGE TREE UTILITY CO., INC WASTEWATER TARIFF GENERAL SERVICE RATE SCHEDULE GS AVAILABILITY- Available throughout the area served by the Company. APPLICABILITY- For wastewater service to all customers for which no other schedule applies. LIMITATIONS- Subject to all of the Rules and Regulations of this tariff and General Rules and Regulations of the Authority. BILLING PERIOD- Monthly RATE- BASE FACILITY CHARGE: Meter Size 5/8"x 3/4" $ 14.62 1" 36.56 1 1/2" 73.13 2" 117.03 3" 234.03 4" 365.69 6" 731.35 8" 1,170.07 GALLONAGE CHARGE PER 1,000 GALLONS $ 3.71 MINIMUM CHARGE- Applicable Base Facility Charge per month TERMS OF PAYMENT- Bills are due and payable when rendered and become delinquent if not paid within twenty(20)days. After five(5)working days written notice is mailed to the customer separate and apart from any other bill,service may then be discontinued. EFFECTIVE DATE- December 1,2015 Adjustment TYPE OF FILING- Pass-Through Rate Ad g Regulatory Assessment Fee decrease Resolution No 2015-185 Roberto Bollt ISSUING OFFICER President TITLE 36 22 1 COWER COUNTY WATER &WASTEWATER AUTHORITY APPROVED Final Order No. 12015- 03 Approval Da up_t t _ , , Effective Dr - '?Tot �S Executive Director Collier County Water& Wastewater Authority FIFTH REVISED SHEET 18.0 NAME OF COMPANY: ORANGE TREE UTILITY CO., INC WASTEWATER TARIFF RESIDENTIAL SERVICE RATE SCHEDULE RS AVAILABILITY- Available throughout the area served by the Company. APPLICABILITY- For wastewater service to all customers for which no other schedule applies. LIMITATIONS- Subject to all of the Rules and Regulations of this tariff and General Rules and Regulations of the Authority. BILLING PERIOD- Monthly RATE- BASE FACILITY CHARGE: Meter Size 5/8"x 3/4" $ 14.62 1" 36.56 1 1/2" 73.13 2" 117.03 GALLONAGE CHARGE PER 1,000 GALLONS $ 3.71 MAXIMUM CHARGE NOT EXCEEDING 10,000 GALLONS $ 37.13 MINIMUM CHARGE- Applicable Base Facility Charge per month TERMS OF PAYMENT- Bills are due and payable when rendered and become delinquent if not paid within twenty(20)days. After five(5)working days written notice is mailed to the customer separate and apart from any other bill,service may then be discontinued. EFFECTIVE DATE- December 1, 2015 TYPE OF FILING- Pass-Through Rate Adjustment Regulatory Assessment Fee decrease Resolution No 2015-185 Roberto Bollt ISSUING OFFICER President TITLE 37 23 II COLLIER COUNTY WATER &WASTEWATER AUTHORITY APPROVED Final Order No. � 015-. p3 Approval Date gra 5 Effective Date 41,6 Executive Director Collier County Water& Wastewater Authority ATTACHMENT "C" Final Order No.2015-04 RE: North Marco Utility Company Updated Tariff Sheets Due to Decrease in Regulatory Assessment Fee November 23,2015 Collier County Water and Wastewater Authority FINAL ORDER NO.2015-04 COLLIER COUNTY WATER AND WASTEWATER AUTHORITY A FINAL ORDER OF THE COLLIER COUNTY WATER AND WASTEWATER AUTHORITY, PURSUANT TO SECTION 1-12(E), COLLIER COUNTY ORDINANCE NO. 96-6, AS AMENDED, ESTABLISHING THE REGULATORY ASSESSMENT FEE OF 2.00 PERCENT OF GROSS REVENUES FOR NONEXEMPT PRIVATELY OWNED WATER AND WASTEWATER UTILITIES; ESTABLISHING AN OFFICIAL FILING DATE FOR THE REGULATORY ASSESSMENT FEE ADJUSTMENT FROM NORTH MARCO UTILITY COMPANY, INC., APPROVING A DECREASE TO ITS WASTEWATER RATES. WHEREAS,Resolution No. 96-104 excluded Collier County from the provisions of Chapter 367, Florida Statutes,thereby assuming certain subject matter jurisdiction over privately owned nonexempt water and wastewater utilities operating in unincorporated areas of Collier County; and WHEREAS, Ordinance No. 96-6, as amended, established the Collier County Water and Wastewater Authority(the"Authority")and its specific powers and duties;and WHEREAS, Section 1-12 (E), Ordinance No. 96-6, as amended, provides for the Board of County Commissioners(the "Board")to determine the amount of the regulatory assessment fee from time to time after public hearing, but not to become effective earlier than sixty(60)days after adoption of each such implementing Resolution;and WHEREAS,on May 13,2015,staff recommended an adjustment of the regulatory assessment fee from 3.00 percent to 2.00 percent to the Authority; and the Authority unanimously recommended approval of the decrease to the Board: and WHEREAS,the Board indicated its concurrence with the staff recommendation to adjust the fee, effective December 1,2015, at its regular Board meeting on September 22, 2015, under item 16A20; and WHEREAS, pursuant to Ordinance No. 96-6, as amended, only the Board may adjust regulatory assessment fees after a duly advertised public hearing; and WHEREAS,the Authority is authorized to adjust water and wastewater rate tariffs of nonexempt privately owned water and wastewater utilities under its jurisdiction to reflect each change in regulatory assessment fees authorized by the Board; and WHEREAS, staff notified the nonexempt privately owned water and wastewater utilities under the jurisdiction of the Authority of the regulatory assessment fee decrease and requested updated tariff sheets reflecting this change from each utility by November 15, 2015; and WHEREAS, North Marco Utility Company, Inc. (the "Utility") is the holder of a certificate for the provision of water and wastewater services to certain portions of Collier County; and WHEREAS, on November 10, 2015, the Utility provided updated tariff sheets reflecting the decrease in the regulatory assessment fee from 3.00 percent to 2.00 percent. NOW,THEREFORE,IT IS HEREBY ORDERED by the Collier County Water and Wastewater Authority, in public meeting assembled,that: 1. The wastewater rates, as depicted in the tariff sheets, attached hereto as Attachment "F", and by reference incorporated herein, are approved and authorized, effective December 1, 2015. 2. Pursuant to Collier County Ordinance No. 96-6, as amended, the Utility shall provide written notice to its customers of these decreases and the basis for these decreases. This Final Order adopted this 23`d day of November, 2015, after motion, second, and majority vote favoring the same. Approved as to form COLLIER COUNTY WATER AND legal' : WASTEWATER AUTHORITY �._. ? 777 Scott Stone CLC YELL LAMS.. E CHAIRMAN Assistant County Attorney ATTACHMENT "F" Final Order No.2015-04 RE: North Marco Utility Company Updated Tariff Sheets Due to Decrease in Regulatory Assessment Fee November 23,2015 Collier County Water and Wastewater Authority 27 NORTH MARCO UTILITY CO.,INC. WASTEWATER TARIFF Twentieth Revised Sheet No. 16.0 Cancels Nineteenth Sheet No. 16.0 MULTI-RESIDENTIAL SERVICE-RATE SCHEDULE MS AVAILABILITY-Available throughout the area served by the Company. APPLICABILITY-For wastewater service for all master-metered customers including but not limited to Condominium,Apartment,and Mobile Home Parks. LIMITATIONS -Subject to Collier County Ordinance No. 96-6, as amended, and Supplemental Rules of the Collier County Board of Commissioners. BILLING PERIOD-Monthly RATE - Base Facility Charge $9.41 Gallonage Charge $7.67 (Per 1,000 gallons) MINIMUM CHARGE-Base Facility Charge to be billed per unit. TERMS OF PAYMENT-Bills are due and payable when rendered and become delinquent if not paid within twenty(20)days. After five(5)working days, written notice is mailing to the customer, separate and apart from any other bill,service may then be discontinued. EFFECTIVE DATE—December 1,2015. TYPE OF FILING- Decrease in Regulatory Assessment Fee Craig R. Woodward issuing Officer Title: President 28 COLLIER COUNTY WATER &WASTEWATER AUTHORITY APPROVED Final Order No. •: Approval Dr? ,-. �'. +�, 1 Effective [;„. D ( 5 Executive Director Collier County Water& Wastewater Authority NORTH MARCO UTILITY CO.,INC. WASTEWATER TARIFF Twentieth Revised Sheet No. 16.0 Cancels Nineteenth Sheet No. 16.0 RESIDENTIAL SERVICE-RATE SCHEDULE RS AVAILABILITY-Available throughout the area served by the Company. APPLICABILITY- For wastewater service for all master-metered customers including but not limited to Condominium,Apartment, and Mobile Home Parks. LIMITATIONS-Subject to Collier County Ordinance No. 96-6, as amended,and Supplemental Rules of the Collier County Board of Commissioners. BILLING PERIOD-Monthly RATE- Base Facility Charge $ 9.41 Gallonage Charge $ 7.67 (Per 1,000 gallons) Maximum Gallonage Charge $46.02 * Maximum charge based on a cap of 6,000 gallons, as described within the City of Marco Island Residential Services Wastewater Tariff. Gallons cap may be adjusted to mirror the City of Marco Island Residential Services Wastewater Tariff upon proper notice to the Collier County Water and Wastewater Authority. MINIMUM CHARGE-ShalI be equal to the Base Facility Charge. TERMS OF PAYMENT-Bills are due and payable when rendered and become delinquent if not paid within twenty (20) days. After five (5) working days, written notice is mailing to the customer,separate and apart from any other bill,service may then be discontinued. EFFECTIVE DATE - December 1,2015 TYPE OF FILING— Decrease in Regulatory Assessment Fee Craig R. Woodward Issuing Officer Title: President 29 COLLIER COUNTY WATER &WASTEWATER AUTHORITY APPROVED Final Order Approval De' Effective [T �!Z � ( ' X-A4P-<-45A" - (1)17.101c-1-/— Executive Director Collier County Water& Wastewater Authortty NORTH MARCO UTILITY CO.,INC. WASTEWATER TARIFF Twentieth Revised Sheet No. 16.0 Cancels Nineteenth Sheet No. I6.0 GENERAL SERVICE-RATE SCHEDULE GS AVAILABILITY -Available throughout the area served by the Company. APPLICABILITY-For wastewater services to all customers for which no other schedule applies. LIMITATIONS-Subject to Collier County Ordinance No. 96-6,as amended,and Supplemental Rules of the Collier County Board of Commissioners. BILLING PERIOD-Monthly RATE - Base Facility Charge Meter Sizes per month x 3/4" $ 9.41 1" $ 23.57 11/2" $ 47.15 2" $ 75.43 3" $ 141.44 4" $ 235.72 6" $ 471.46 Gallonage Charge (Per 1,000 gallons) $ 7.67 MINIMUM CHARGE-Shall be equal to the Base Facility Charge for each meter size. TERMS OF PAYMENT-Bills are due and payable when rendered and become delinquent if not paid within twenty (20) days. After five (5) working days, written notice is mailed to the customers,separate and apart from any other bill,service may then be discontinued. EFFECTIVE DATE - December 1,2015 TYPE OF FILING -Decrease in Regulatory Assessment Fee Craig R.Woodward Issuing Officer Title: President NM UL0I5 TariflShectalterRcgulatory l°en:duction 30 COLLIER COUNTY WATER &WASTEWATER AUTHORITY APPROVED Final Order Nr. c/15.1if Approval C alp lt_ Effective L . ! t.° < 19 Executive Director Collier County Water& Wastewater Authority ATTACHMENT "G" Final Order No.2015-05 RE: Rescind Final Order 2012-03 North Marco Utility Co.Price Index and Pass-Through November 23,2015 Collier County Water and Wastewater Authority Attachment "D" RE: North Marco Limited Proceeding Price Index and Pass-Through October 29, 2010 Collier County Water and Wastewater Authority it FINAL ORDER NO.2015-05 COLLIER COUNTY WATER AND WASTEWATER AUTHORITY A FINAL ORDER OF THE COLLIER COUNTY WATER AND WASTEWATER AUTHORITY, PURSUANT TO COLLIER COUNTY ORDINANCE NO. 96-6, AS AMENDED, RESCINDING FINAL ORDER 2012-03 THAT ESTABLISHED WASTEWATER RATES FOR NORTH MARCO UTILITY COMPANY, INC. BASED ON A PRICE INDEX AND PASS-THROUGH PETITION. WHEREAS, North Marco Utility Company, Inc. ("Utility") is the holder of a certificate for the provision of water and wastewater service to certain portions of Collier County;and WHEREAS,on December 17,2012,the Authority approved Final Order 2012-03 that adjusted the wastewater rates of the Utility by applying the 2012 Price Index Factor to the allowable 2011 operation and maintenance expenses and amortized pass-through costs; and WHEREAS,the Utility never implemented the approved rate adjustment based on Final Order 2012-03 due to the City of Marco Island cancelling their intended rate increase that would have been passed through to the Utility's customers; and WHEREAS, the Utility continued to use the tariff sheets that were adopted by Final Order 2010-03 and approved by the Authority at its October 29, 2010 meeting; and WHEREAS, on November 10, 2015, the Utility provided updated tariff sheets reflecting a Board of Collier County Commissioners approved decrease in the regulatory assessment fee from 3.00 percent to 2.00 percent using the rates that were approved under Final Order 2010-03, effective December 1,2015. WHEREAS, on November 23, 2015, the Authority approved the rates submitted by the Utility based on the regulatory assessment fee decrease in Final Order 2015-04, effective December 1, 2015. NOW,THEREFORE,IT IS HEREBY ORDERED by the Collier County Water and Wastewater Authority, in public meeting assembled,that: 1. Final Order 2012-03 is hereby rescinded, effective December 1,2015. This Final Order adopted this 23`d day of November, 2015, after motion, second, and majority vote favoring the same. Approved as to form COLLIER COUNTY WATER AND and, 'fgality: WASTEWATER AUTHORITY jc----31 - r,. s Scott Stone LOWELL LAM,Nqr..ECHAIRMAN Assistant County Attorney , FINAL ORDER NO. 2010—03 COLLIER COUNTY WATER AND WASTEWATER AUTHORITY A FINAL ORDER OF THE COLLIER COUNTY WATER AND WASTEWATER AUTHORITY, PURSUANT TO SECTION 1-6 (I) AND (J), COLLIER COUNTY ORDINANCE NO. 96-6, AS AMENDED, ESTABLISHING AN OFFICIAL FILING DATE FOR THE 2010 PRICE INDEX APPLICATION FROM NORTH MARCO UTILITY COMPANY, APPROVING PRICE INDEXING AND PASS- THROUGH INCREASES IN ITS WASTEWATER RATES, REQUIRING THE UTILITY TO NOTIFY ITS CUSTOMERS OF THE INCREASES IN RATES. WHEREAS, North Marco Utility Company (UTILITY) is the holder of a certificate for the provision of water and wastewater service to certain portions of Collier County; and WHEREAS, Section 1-6 (I) and (J), Collier County Ordinance No. 96-6, as amended,provides for price index adjustments; and WHEREAS, on May 10, 2010, the Collier County Water and Wastewater Authority (AUTHORITY) adopted Final Order No. 2010-01 establishing the 2010 Price Index for investor-owned water and wastewater utilities operating in Collier County; and WHEREAS, on September 13, 2010, the UTILITY submitted its application for 2010 Price Indexing and recovery of increased pass-through costs for wastewater expenses, resulting in increases in its wastewater rates; and WHEREAS, pursuant to Ordinance No. 96-6, as amended, the increase in water and wastewater rates, attributable to price indexing, cannot exceed the 2010 Price Index factor of 0.56%; and WHEREAS, pursuant to Ordinance No. 96-6, as amended, the UTILITY, may impose the expense for increases in wastewater expenses and energy costs onto rate payers automatically, without hearing or formal action by the AUTHORITY, upon verified notice to the AUTHORITY at least thirty (30) days prior to the implementation of the new rates;and WHEREAS, STAFF recommends approval of the UTILITY'S application for a Price Index and pass-through increase to thereby authorize a 4.10% increase to wastewater rates, which is anticipated to increase UTILITY'S annual revenues for wastewater service by$16,271.62. NOW, THEREFORE BE IT ORDERED by the AUTHORITY in public meeting assembled,that: 1. The 2010 Price Index and pass-through application, which seeks an additional $16,271.62 in annual wastewater revenues resulting in a 4.10% increase in wastewater rates, is hereby approved and authorized. 2. The water and wastewater rates, as depicted in the Tariff Sheets, attached hereto as Attachment "D", and by this reference incorporated herein, are approved and authorized, effective October 1, 2010, to be implemented in the UTILITY'S October 2010 billing cycle. 3. Pursuant to Collier County Ordinance No. 96-6, as amended, the UTILITY shall provide written notice to its water and wastewater customers of the authorized increase and the basis for the increase. This Final Order adopted this 29th day of October 2010, after motion, second, and majority vote favoring the same. Approved as to form COLLIER COUNTY WATER A • and legal sufficiency: WAST• • TER AUTHORITY , . — Steve Williams D Rye RWI '4 T ',CHAI AN Assistant County Attorney PROPOSED NORTH MARCO UTILITY CO.,INC. Nineteenth Revised Sheet No. 16.0 WASTEWATER TARIFF Cancels Eighteenth Sheet No, 16.0 RESIDENTIAL SERVICE-RATE SCHEDULE RS AVAILABILITY-Available throughout the area served by the Company. APPLICABILITY-For wastewater service for all master-metered customers including but not limited to Condominium,Apartment, and Mobile Home Parks. LIMITATIONS-Subject to Collier County Ordinance No. 96-6, as amended,and Supplemental Rules of the Collier County Board of Commissioners. BILLING PERIOD-Monthly RATE- Base Facility Charge $ 9.51 Gallonage Charge $ 7.75 (Per 1,000 gallons) Maximum Gallonage Charge $46.50 * Maximum charge based on a cap of 6,000 gallons, as described within the City of Marco Island Residential Services Wastewater Tariff Gallons cap may be adjusted to mirror the City of Marco Island Residential Services Wastewater Tariff upon proper notice to the Collier County Water and Wastewater Authority. MINIMUM CHARGE- Shall be equal to the Base Facility Charge. TERMS OF PAYMENT-Bills are due and payable when rendered and become delinquent if not paid within twenty(20)days. After five(5)working days,written notice is mailing to the customer, separate and apart from any other bill, service may then be discontinued. EFFECTIVE DATE-October 1,2010 TYPE OF FILING-Price Index and Pass-Through Increase. Craig R. Woodward Issuing Officer Title: President COLLIER COUNTY WATER &WASTEWATER AUTHORITY APPROVED Final Order No. `3 ° I ° - 02 Approval Date I c> J a q I)0 Effective Date 10 / l ( 1 0 Executive Director Collier County Water& Wastewater Authority PROPOSED NORTH MARCO UTILITY CO., INC. Nineteenth Revised Sheet No. 16.0 WASTEWATER TARIFF Cancels Eighteenth Sheet No. 16.0 MULTI-RESIDENTIAL SERVICE-RATE SCHEDULE MS AVAILABILITY-Available throughout the area served by the Company. APPLICABILITY-For wastewater service for all master-metered customers including but not limited to Condominium,Apartment, and Mobile Home Parks. LIMITATIONS- Subject to Collier County Ordinance No. 96-6,as amended,and Supplemental Rules of the Collier County Board of Commissioners. BILLING PERIOD -Monthly RATE- Base Facility Charge $9.51 Gallonage Charge $7.75 (Per 1,000 gallons) MINIMUM CHARGE-Base Facility Charge to be billed per unit. TERMS OF PAYMENT-Bills are due and payable when rendered and become delinquent if not paid within twenty(20)days. After five(5)working days, written notice is mailing to the customer, separate and apart from any other bill, service may then be discontinued. EFFECTIVE DATE- October 1,2010. TYPE OF FILING-Price Index and Pass-Through Increase. Craig R. Woodward Issuing Officer Title: President COLLIER COUNTY WATER &WASTEWATER AUTHORITY APPROVED Final Order No. v t o _ 0 Approval Date 1,21.251212 Effective Date I° 1 °' ((o ;-;a"3-a-=-•=- Executive Director Collier County Water& Wastewater Authority PROPOSED NORTH MARCO UTILITY CO.,INC. Nineteenth Revised Sheet No. 16.0 WASTEWATER TARIFF Cancels Eighteenth Sheet No. 16.0 GENERAL SERVICE-RATE SCHEDULE GS AVAILABILITY -Available throughout the area served by the Company. APPLICABILITY-For wastewater services to all customers for which no other schedule applies. LIMITATIONS- Subject to Collier County Ordinance No. 96-6,as amended,and Supplemental Rules of the Collier County Board of Commissioners. BILLING PERIOD -Monthly RATE- Base Facility Charge Meter Sizes per month %"x 3/4 $ 9.51 1" $ 23.81 1'/s" $ 47.63 2" $ 76.19 3" $ 142.87 4" . $ 238.10 6" $ 476.22 Gallonage Charge (Per 1,000 gallons) $ 7.75 MINIMUM CHARGE - Shall be equal to the Base Facility Charge for each meter size. TERMS OF PAYMENT-Bills are due and payable when rendered and become delinquent if not paid within twenty(20)days. After five(5)working days,written notice is mailed to the customers, separate and apart from any other bill, service may then be discontinued. EFFECTIVE DATE-October 1,2010 TYPE OF FILING -Price Index and Pass Through Increase. Craig R. Woodward Issuing Officer Title: President NMU'2010\Price Index Proposals on Tariff COLLIER COUNTY WATER &WASTEWATER AUTHORITY APPROVED Final Order No, a o o - 03 Approval Date r c� a ips Effective Date 1° i o • fi Executive Director Collier County Water& Wastewater Authority Attachment "F" RE: North Marco Price Index and Pass-Through December 17, 2012 Collier County Water and Wastewater Authority FINAL ORDER NO.2012—03 COLLIER COUNTY WATER AND WASTEWATER AUTHORITY A FINAL ORDER OF THE COLLIER COUNTY WATER AND WASTEWATER AUTHORITY, PURSUANT TO SECTION 1-6 (I) AND (J), COLLIER COUNTY ORDINANCE NO. 96-6, AS AMENDED, ESTABLISHING AN OFFICIAL FILING DATE FOR THE 2012 PRICE INDEX APPLICATION FROM NORTH MARCO UTILITY COMPANY, APPROVING PRICE INDEXING AND PASS- THROUGH INCREASES IN ITS WASTEWATER RATES, REQUIRING THE UTILITY TO NOTIFY ITS CUSTOMERS OF THE INCREASES IN RATES. WHEREAS, North Marco Utility Company (UTILITY) is the holder of a certificate for the provision of water and wastewater service to certain portions of Collier County; and WHEREAS, Section 1-6 (I) and (J), Collier County Ordinance No. 96-6, as amended,provides for price index adjustments;and WHEREAS, on May 4, 2012, the Collier County Water and Wastewater Authority (AUTHORITY) adopted Final Order No. 2012-01 establishing the 2012 Price Index for investor-owned water and wastewater utilities operating in Collier County; and WHEREAS, on September 10, 2012, the UTILITY submitted its application for 2012 Price Indexing and recovery of increased pass-through costs for wastewater expenses,resulting in increases in its wastewater rates; and WHEREAS, pursuant to Ordinance No. 96-6, as amended, the increase in water and wastewater rates, attributable to price indexing, cannot exceed the 2012 Price Index factor of 2.41%; and WHEREAS, pursuant to Ordinance No. 96-6, as amended, the UTILITY, may impose the expense for increases in wastewater expenses and energy costs onto rate payers automatically, without hearing or formal action by the AUTHORITY, upon verified notice to the AUTHORITY at least thirty (30) days prior to the implementation of the new rates; and WHEREAS, STAFF recommends approval of the UTILITY'S application for a Price Index and pass-through increase to thereby authorize a 4.70% increase to wastewater base facility charge rates, and a 4.80% increase to wastewater gallonage rates, which are anticipated to increase UTILITY'S annual revenues for wastewater service by$17,661.42. NOW, THEREFORE BE IT ORDERED by the AUTHORITY in public meeting assembled,that: 1. The 2012 Price Index and pass-through application, which seeks an additional $17,661.42 in annual wastewater revenues resulting in a 4.70% increase to wastewater base facility charge rates, and a 4.80% increase to wastewater gallonage rates, is hereby approved and authorized. 2. The water and wastewater rates, as depicted in the Tariff Sheets, attached hereto as Attachment "G", and by this reference incorporated herein, are approved and authorized, effective December 28, 2012, to be implemented in the UTILITY'S February 2012 billing cycle. 3. Pursuant to Collier County Ordinance No. 96-6, as amended, the UTILITY shall provide written notice to its water and wastewater customers of the authorized increase and the basis for the increase. This Final Order adopted this 17`x' day of December 2012, after motion, second, and majority vote favoring the same. Approved as to form COLLIER COUNTY WATER AND and legal sufficiency: WASTEWATER AUTHORITY JIFF, right 4 WELL L• 47 ICE CHAIRMAN As stant County Attorney Attachment "G" RE: North Marco Price Index and Pass-Through December 17, 2012 Collier County Water and Wastewater Authority PROPOSED NORTH MARCO UTILITY CO.,INC. Twentieth Revised Sheet No. 16.0 WASTEWATER TARIFF Cancels Nineteenth Sheet No. 16.0 RESIDENTIAL SERVICE- RATE SCHEDULE RS AVAILABILITY-Available throughout the area served by the Company. APPLICABILITY-For wastewater service for all master-metered customers including but not limited to Condominium,Apartment,and Mobile Home Parks. LIMITATIONS-Subject to Collier County Ordinance No.96-6, as amended,and Supplemental Rules of the Collier County Board of Commissioners. BILLING PERIOD-Monthly RATE- Base Facility Charge $ 9.96 Gallonage Charge $8.12 (Per 1,000 gallons) Maximum Gallonage Charge $48.72* * Maximum charge based on a cap of 6,000 gallons. MINIMUM CHARGE-Shall be equal to the Base Facility Charge. TERMS OF PAYMENT- Bills are due and payable when rendered and become delinquent if not paid within twenty (20) days. After five (5) working days, written notice is mailing to the customer,separate and apart from any other bill,service may then be discontinued. EFFECTIVE DATE-December 28,2012 TYPE OF FILING-Price Index and Pass-Through Increase. Craig R.Woodward Issuing Officer Title: President COLLIER COUNTY WATER &WASTEWATER AUTHORITY APPROVED Final Order No. Q" 0 3 Approval Date I ail /!a Effective Date I a/ag a r2‘4„,e„.e Executive Director Collier County Water& Wastewater Authority PROPOSED. NORTH MARCO UTILITY CO.,INC. Twentieth Revised Sheet No. 16.0 WASTEWATER TARIFF Cancels Nineteenth Sheet No. 16.0 MULTI-RESIDENTIAL SERVICE-RATE SCHEDULE MS AVAILABILITY -Available throughout the area served by the Company. APPLICABILITY-For wastewater service for all master-metered customers including but not limited to Condominium,Apartment,and Mobile Home Parks. LIMITATIONS -Subject to Collier County Ordinance No.96-6, as amended,and Supplemental Rules of the Collier County Board of Commissioners. BILLING PERIOD - Monthly RATE - Base Facility Charge $9.96 Gallonage Charge $ 8.12 (Per 1,000 gallons) • MINIMUM CHARGE-Base Facility Charge to be billed per unit. TERMS OF PAYMENT-Bills are due and payable when rendered and become delinquent if not paid within twenty(20)days. After five(5)working days,written notice is mailing to the customer, separate and apart from any other bill,service may then be discontinued. EFFECTIVE DATE-December 28,2012. TYPE OF FILING- Price Index and Pass-Through Increase. Craig R. Woodward Issuing Officer Title: President COLLIER COUNTY WATER &WASTEWATER AUTHORITY APPROVED Final Order No. 90 a- 03 Approval Date _la J 1'7/I a Effective Date l a f a 8(t a. Executive Director Collier County Water& Wastewater Authority PROPOSED NORTH MARCO UTILITY CO.,INC. Twentieth Revised Sheet No. 16.0 WASTEWATER TARIFF Cancels Nineteenth Sheet No. 16.0 GENERAL SERVICE-RATE SCHEDULE GS AVAILABILITY -Available throughout the area served by the Company. APPLICABILITY-For wastewater services to all customers for which no other schedule applies. LIMITATIONS- Subject to Collier County Ordinance No. 96-6,as amended,and Supplemental Rules of the Collier County Board of Commissioners. BILLING PERIOD-Monthly RATE- Base Facility Charge Meter Sizes per month %"x 3/4" $ 9.96 1" $ 24.90 11/2" $ 49.80 2" $ 79.68 3" $ 149.58 4" $ 249.00 6" $498.00 Gallonage Charge (Per 1,000 gallons) $ 8.12 MINIMUM CHARGE-Shall be equal to the Base Facility Charge for each meter size. TERMS OF PAYMENT-Bills are due and payable when rendered and become delinquent if not paid within twenty(20)days. After five(5)working days,written notice is mailed to the customers, separate and apart from any other bill,service may then be discontinued. EFFECTIVE DATE -December 28, 2012 TYPE OF FILING -Price Index and Pass Through Increase. Craig R. Woodward Issuing Officer Title: President NMU\20I2\Price Index Proposals on Tariff' COLLIER COUNTY WATER &WASTEWATER AUTHORITY APPROVED Final Order No. 9° Approval Date /a h 7//a v Effective Date i€ Jas/ia Executive Director Collier County Water& Wastewater Authority