11/10/2015 Agenda G pt
Naples Heritage Community Development Distri
Board of Supervisors
Peter J. Lombardi,Chairman Calvin Teag 8 : strict Manager
Peter V.Ramundo,Vice Chairman Gregory L.Urbancic,District Counsel
Kenneth R.Gaynor,Assistant Secretary William McAnly,District Engineer
Gerald G.James,Assistant Secretary
Richard J.Leonhard,Assistant Secretary
Meeting Agenda
November 10,2015—9:00 a.m.
1. Roll Call
2. Public Comment on Agenda Items
3. Approval of the Minutes of the May 5,2015 Meeting
4. Old Business
A. Update on Storm Water System Maintenance
B. Update on Davis Blvd. Landscape Project
5. New Business
A. Consideration of First Amendment to the Management Advisory Services
Agreement with Severn Trent Environmental Services,Inc.
6. Manager's Report
A. Approval of Financial Statements
B. Motion to Assign Fund Balance
C. Amending General Fund FY 2015 Budget—Resolution 2016-1
D. Acceptance of Fiscal Year 2014 Audit
E. Engagement Letter with Grau&Associates—FY 2015 Audit
F. Field Manager's Report
7. Attorney's Report
8. Supervisors' Requests
9. Audience Comments
10. Adjournment
The next meeting is scheduled for Tuesday,January 5,2016 at 9:00 a.m.
District Office: Meeting Location:
210 N.University Drive,Suite 702 Naples Heritage Golf and Country Club Clubhouse
Coral Springs,FL 33071 8150 Heritage Club Way
954-753-5841 Naples,FL
Naples Heritage Storm Water Project Update-10/15/15
Dear Supervisor Gaynor,
The Naples Heritage CDD Board sought bids for the repair recommendations following the May 2014
Stormwater Management System Inspection Report conducted by BZ Consulting, LLC.Three bids were
obtained and the contract was awarded to Landshore Enterprises,LLC.The project was slated to begin
April 27th and to be completed within two weeks,however,after an initial inspection of the project sites
it became clear that the scope needed to expand somewhat.Additional work was approved by the
Board at the May meeting for Landshore to complete.
Landshore began in May and completed all work at the beginning of August after a series of inspections
had been performed by Severn Trent.Landshore has been paid all of its agreed upon fees with the
exception of$520.00 in retainage to repair asset F10 that could not be repaired with the rise in the
water level.This work will be scheduled to be completed once the water recedes after the rainy season.
The majority of the work involved repairing damage to the structures due to the effects of erosion.
Many of the top concrete portions for the drainage culverts had become cracked over time and needed
to be demolished and replaced.Other structures had developed erosion issues at the top or base and
needed fill to be added and compacted to stabilize the structures.Numerous grates and control
structures were cleaned to remove sediment buildup as well.Over thirty three different structures were
addressed as a part of this project.
Sample pictures have been provided so you may see the before and after results from the work that was
performed.This type of work will be needed on a continual ongoing basis as we continue to fight the
effects of erosion here in Southwest Florida.Please let me know if you have any questions.
Sincerely,
Justin Faircloth
Justin Faircloth
SEVERN
Assistant District Manager
TRENT 5911 Country Lakes Drive•Ft Myers,FL 33905
Sjustin.fairclothistservices.com
S E R V I C E S C 245-7118 7118 ext.306•F(239)245-7120
Naples Heritage Storm Water Project Update-10/15/15
Asset#6:All holes were filled around the structure with concrete and compacted fill.
6/2/15 7/29/15
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Asset#10:Not completed due to high rising water.Funds were retained from this project for
completion in FY 2016 when the water recedes once again.
6/2/15 7/29/15
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Asset#F-15:The concrete pad had cracked and broken away from the concrete pipe.Demo and
reconstruction took place and a new top piece was formed.Additional rip rap was added to combat
erosion after the tall grass was cut by the course.
6/2/15 7/29/15
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Naples Heritage Storm Water Project Update-10/15/15
Asset#F-34:All holes were filled,compacted,and covered with rip rap.
6/2/15
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8/3/15
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Asset#F-43:The concrete pad had cracked and broken away from the concrete pipe.Demo and
reconstruction took place and a new top piece was formed.
7/29/15
it
Naples Heritage Storm Water Project Update-10/15/15
Asset#F-62: All holes were filled around the structure with concrete and compacted fill.
6/2/15
7/29/15
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Naples Heritage Storm Water Project Update-10/15/15
Asset#F-63: All holes were filled around the structure with concrete.
6/2/15
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Asset#F-97: The concrete pad had cracked and broken away from the concrete pipe.Demo and
reconstruction took place and a new top piece was formed.
4/27/15 7/29/15
FMTM , r.. .
Naples Heritage Storm Water Project Update-10/15/15
Asset#F-112:Large boulder removed from irrigation line.New top cap of concrete may need to be
added in the future if erosion continues.
6/2/15
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Asset#F-139:Grate put back in to place.
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Naples Heritage Storm Water Project Update-10/15/15
Asset#?Not on scope,but included:Demo and reconstruction took place to remedy this broken
culvert.
III
FIRST AMENDMENT TO THE MANAGEMENT
ADVISORY SERVICES AGREEMENT BETWEEN
NAPLES HERITAGE COMMUNITY
DEVELOPMENT DISTRICT AND SEVERN TRENT
ENVIRONMENTAL SERVICES,INC.
THIS AMENDMENT is made and entered into this 1"day of November 2015,by
and between Severn Trent Environmental Services(hereinafter called the Manager)and
Naples Heritage Community Development District(hereinafter called the District);
WHEREAS, on October 21, 1996,the DISTRICT entered into a Management Advisory
Services Agreement(the"Agreement")with the MANAGER; and
WHEREAS, both parties desire to make certain changes to Exhibit A—Fee Schedule as
herein described,
NOW, THEREFORE, in consideration of the mutual covenants contained herein, and
other good and valuable consideration, the receipt and sufficiency of which is hereby
acknowledged,the parties hereto agree to amend the Agreement as follows:
1. Exhibit A — Fee Schedule : is hereby amended to include the following
additional language:
The compensation is hereby amended to include the following additional language:
• Townsquare: If the District elects to obtain this service they will pay to the
Manager a monthly fee of$20 per month for the franchise fee;
• Fees not paid by the District:The Manager will charge$75 per lot per estoppel
and/or closing statement.
2. Current Agreement: Except as provided in this Amendment,the other terms and
conditions of the Agreement shall remain in full force and effect. In the event of a
conflict between the terms of this Amendment and the terms of the original
Agreement,the terms of this Amendment shall prevail.
3. Effective Date.This Amendment shall be effective on the Pt day of November
2015.
IN WITNESS WHEREOF,the parties hereto have caused this Amendment to be duly executed
as of the date and year first above written.
SEVERN TRENT ENVIRONMENTAL NAPLES HERITAGE
SERVICES, INC. COMMUNITY
DEV LOPMENT DISTRICT
r
BY 4(4_,
Name: Name:
(Print) Print)
Title: General Manager Title: alai r�e on`7 0 I"
Management Services Southeast
tit
0 ve- 3 ` iG ,... r--r ,- 1 :. -- . ---, .:1 marzr
Imagine! A place where District Members can connect, ask questions, report District
concerns, make new friendships, volunteer in Board Approved activities, share ideas,
participate in Board surveys! A place where people can reach their manager and the
important information they need! A place to nurture and grow community
communication! Your very own TownSquare!
Severn Trent's PCMI TownSquare: Hybrid Web Communications Tool and/or
Website:
Severn Trent and PCMI (a part of Severn Trent) intentionally promotes
+ communication and transparency through our hybrid communication tools
PCM1 2/
called TownSquare. Accessible from smart phones, iPads,and computers
t0 makes streaming District info and news feeds immediately accessible!
TownSquare provides tangible communication, proactively addresses
scluar
e unofficial chatter among social media. Be empowered as a Board to
proactively,effectively and positively communicate with your community!
Severn Trent/PCMI's hybrid TownSquare webpage is password protected and functions like both a
webpage documents center and a social media network with safety control filters. It can function as
an independent website or it can become a "button"on
your existing website!TownSquare is manager controlled .
communication hub to proactively provide information, (,;,,C,C,Kar,s«,
build approved community groups, update important OM'101112 i
District activities,and optionally request feedback from � omen
�
residents—all postings have a 1200 word filter. 4
Feb 07 20N•VtlaNM Mry
Managers are able to proactively plan and schedule _■® -
communications with strategic postings so residents wo®
are more informed. Severn Trent's Phone App 1
creates proactive postings where residents are
focused! This site can be stand alone or become the District's Communication Hub.The site is
supported by community vendor advertisers managed by our host company.There is a 50/50 divided
benefit to the District for all vendor sponsorships that apply towards subsequent years and generates
a unique revenue opportunity for the Association.
I
Set up may vary. First Year hosting is FREE.Subsequent Years$500 if not off-set by vendor
sponsorships.There is a revenue sharing plan for the District from the sponsorships to help fund a
special project or Board goal.
SEVERN
TRENT
SERVICES
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NAPLES HERITAGE
COMMUNITY DEVELOPMENT DISTRICT
Motion: Assigning Fund Balance as of 9/30/15
The Board hereby assigns the FY 2015 Reserves as follows:
Operating Reserve $19,200
Reserves-Roads and Lakes $10,000
1
RESOLUTION 2016-1
A RESOLUTION AMENDING THE NAPLES HERITAGE
COMMUNITY DEVELOPMENT DISTRICT GENERAL FUND
BUDGET FOR FISCAL YEAR 2015
WHEREAS, the Board of Supervisors, hereinafter referred to as the
"Board", of Naples Heritage Community Development District, hereinafter
referred to as "District", adopted a General Fund Budget for Fiscal Year
2015, and
WHEREAS, the Board desires to reallocate funds budgeted to
reappropriate Revenues and Expenses approved during the Fiscal Year.
NOW THEREFORE, BE IT RESOLVED BY THE BOARD OF
SUPERVISORS OF NAPLES HERITAGE COMMMUNITY
DEVELOPMENT DISTRICT THE FOLLOWING:
1. The General Fund Budget is hereby amended in accordance with
Exhibit"A" attached.
2. This resolution shall become effective this 10th day of November
2015 and be reflected in the monthly and Fiscal Year End 9/30/2015
Financial Statements and Audit Report of the District.
Naples Heritage
Community Development District
(,),€-ttL)
By:
Chairman
Attest:
By:
-cretary
NAPLES HERITAGE
Community Development District General Fund
Proposed Budget Amendment
For the Period Ending September 30, 2015
Exhibit A
1
CURRENT PROPOSED FINAL YEAR TO DATE VARIANCE($)
ACCOUNT DESCRIPTION BUDGET AMENDMENT BUDGET ACTUAL FAV(UNFAV)
REVENUES
Interest-Investments $ 100 $ - $ 100 $ 87 5 (13)
Special Assmnts-Tax Collector 79,897 - 79,897 79,868 (29)
Special Assmnts-Discounts (3,196) - (3,196) (2,816) 380
Other Miscellaneous Revenues - - - 3 3
(TOTAL REVENUES 76,801 - 76,801 77,142 341 I
EXPENDITURES
Administration
P/R-Board of Supervisors 5,000 - 5,000 4,800 200
FICA Taxes 383 - 383 367 16
ProfServ-Engineering 1,000 - 1,000 - 1,000
ProfServ-Field Management 500 - 500 - 500
ProfServ-Legal Services 2,000 - 2,000 1,795 205
ProfServ-Mgmt Consulting Sery 19,500 - 19,500 19,500 -
ProfServ-Property Appraiser 1,198 - 1,198 899 299
Auditing Services 3,000 - 3,000 2,500 500
Communication-Telephone 150 - 150 - 150
Postage and Freight 750 - 750 504 246
Insurance-General Liability 7,167 - 7,167 7,239 (72)
Printing and Binding 750 - 750 373 377
Legal Advertising 1,474 - 1,474 702 772
Misc-Bank Charges 620 - 620 550 70
Misc-Assessmnt Collection Cost 1,598 - 1,598 1,533 65
Misc-Contingency 1,126 - 1,126 1,411 (285)
Office Expense 410 - 410 389 21
Annual District Filing Fee 175 - 175 175 -
Total Administration 46,801 46,801 42,737 4,064
Field
Cap Outlay-Fence - - - 995 (995)
Total Field - - 995 (995)
Reserves
Reserve-Roads and Lakes 10,000 15,000 25,000 25,066 (66)
Total Reserves 10,000 15,000 25,000 25,066 (66)
(TOTAL EXPENDITURES&RESERVES 58,801 , 15,000 71,801 68,798 3,003 I
Report Date: 10/24/2015
NAPLES HERITAGE
Community Development District General Fund
Proposed Budget Amendment
For the Period Ending September 30,2015
Exhibit A
CURRENT PROPOSED FINAL YEAR TO DATE VARIANCE($)
ACCOUNT DESCRIPTION BUDGET AMENDMENT BUDGET ACTUAL FAV(UNFAV)
Excess(deficiency)of revenues
Over(under)expenditures 20,000 (15,000) 5,000 8,344 3,344
OTHER FINANCING SOURCES(USE$)
Contribution to(Use of)Fund Balance 20,000 (15,000) 5,000 - (5,000)
'TOTAL FINANCING SOURCES(USES) 20,000 (15,000) 5,000 - (5,000)1
Net change in fund balance 20,000 (15,000) 5,000 8,344 3,344
FUND BALANCE,BEGINNING(OCT 1.2014) 32,982 - 32,982 32,982 -
FUND BALANCE,ENDING $ 52,982 $ (15,000) $ 37,982 $ 41,326 $ 3,344
•
Report Date: 10/24/2015
NAPLES HERITAGE
COMMUNITY DEVELOPMENT DISTRICT
COLLIER COUNTY,FLORIDA
FINANCIAL REPORT
FOR THE FISCAL YEAR ENDED
SEPTEMBER 30,2014
NAPLES HERITAGE COMMUNITY DEVELOPMENT DISTRICT
COLLIER COUNTY,FLORIDA
TABLE OF CONTENTS
Page
INDEPENDENT AUDITOR'S REPORT 1-2
MANAGEMENT'S DISCUSSION AND ANALYSIS 3-6
BASIC FINANCIAL STATEMENTS
Government-Wide Financial Statements:
Statement of Net Position 7
Statement of Activities 8
Fund Financial Statements:
Balance Sheet—Governmental Fund 9
Reconciliation of the Balance Sheet—Governmental Fund to the
Statement of Net Position 10
Statement of Revenues, Expenditures and Changes in Fund Balance—
Governmental Fund 11
Reconciliation of the Statement of Revenues, Expenditures and Changes in
Fund Balance of Governmental Fund to the Statement of Activities 12
Notes to the Financial Statements 13-17
REQUIRED SUPPLEMENTARY INFORMATION
Schedule of Revenues, Expenditures and Changes in Fund Balances—
Budget and Actual—General Fund 18
Notes to Required Supplementary Information 19
INDEPENDENT AUDITOR'S REPORT ON INTERNAL CONTROL OVER FINANCIAL
REPORTING AND COMPLIANCE AND OTHER MATTERS BASED ON AN AUDIT
OF FINANCIAL STATEMENTS PERFORMED IN ACCORDANCE WITH
GOVERNMENT AUDITING STANDARDS 20-21
INDEPENDENT AUDITOR'S REPORT ON COMPLIANCE WITH THE REQUIREMENTS
OF SECTION 218.415, FLORIDA STATUTES, REQUIRED BY RULE 10.556(10)
OF THE AUDITOR GENERAL OF THE STATE OF FLORIDA 22
MANAGEMENT LETTER REQUIRED BY CHAPTER 10.550 OF THE RULES
OF THE AUDITOR GENERAL OF THE STATE OF FLORIDA 23-24
2700 North Military Trail•Suite 350
• Boca Raton, Florida 33431
0
C Graze & Associates Fax)(561)994-5823 0)299-4728
_} CEiTIFtED PUBLIC ACCOUNTANTS www.graucpa.com
INDEPENDENT AUDITOR'S REPORT
To the Board of Supervisors
Naples Heritage Community Development District
Collier County, Florida
Report on the Financial Statements
We have audited the accompanying financial statements of the governmental activities and the major fund of
Naples Heritage Community Development District,Collier County, Florida("District")as of and for the fiscal
year ended September 30,2014,and the related notes to the financial statements,which collectively comprise
the District's basic financial statements as listed in the table of contents.
Management's Responsibility for the Financial Statements
Management is responsible for the preparation and fair presentation of these financial statements in
accordance with accounting principles generally accepted in the United States of America;this includes the
design,implementation,and maintenance of internal control relevant to the preparation and fair presentation of
financial statements that are free from material misstatement,whether due to fraud or error.
Auditor's Responsibility
Our responsibility is to express opinions on these financial statements based on our audit.We conducted our
audit in accordance with auditing standards generally accepted in the United States of America and the
standards applicable to financial audits contained in Government Auditing Standards, issued by the
Comptroller General of the United States. Those standards require that we plan and perform the audit to
obtain reasonable assurance about whether the financial statements are free from material misstatement.
An audit involves performing procedures to obtain audit evidence about the amounts and disclosures in the
financial statements.The procedures selected depend on the auditor's judgment,including the assessment of
the risks of material misstatement of the financial statements,whether due to fraud or error.In making those
risk assessments, the auditor considers internal control relevant to the entity's preparation and fair
presentation of the financial statements in order to design audit procedures that are appropriate in the
circumstances,but not for the purpose of expressing an opinion on the effectiveness of the entity's internal
control.Accordingly,we express no such opinion_An audit also includes evaluating the appropriateness of
accounting policies used and the reasonableness of significant accounting estimates made by management,
as well as evaluating the overall presentation of the financial statements.
We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our
audit opinions.
Opinions
In our opinion,the financial statements referred to above present fairly,in all material respects,the respective
financial position of the governmental activities and the major fund of the District as of September 30,2014,
and the respective changes in financial position thereof for the fiscal year then ended in accordance with
accounting principles generally accepted in the United States of America.
Other Matters
Required Supplementary Information
Accounting principles generally accepted in the United States of America require that the management's
discussion and analysis and budgetary comparison information be presented to supplement the basic financial
statements. Such information, although not a part of the basic financial statements, is required by the
Governmental Accounting Standards Board,who considers it to be an essential part of financial reporting for
placing the basic financial statements in an appropriate operational,economic,or historical context.We have
applied certain limited procedures to the required supplementary information in accordance with auditing
standards generally accepted in the United States of America,which consisted of inquiries of management
about the methods of preparing the information and comparing the information for consistency with
management's responses to our inquiries,the basic financial statements,and other knowledge we obtained
during our audit of the basic financial statements.We do not express an opinion or provide any assurance on
the information because the limited procedures do not provide us with sufficient evidence to express an
opinion or provide any assurance.
Other Reporting Required by Government Auditing Standards
In accordance with Government Auditing Standards,we have also issued our report dated June 24,2015,on
our consideration of the District's internal control over financial reporting and on our tests of its compliance
with certain provisions of laws, regulations,contracts, grant agreements and other matters. The purpose of
that report is to describe the scope of our testing of internal control over financial reporting and compliance
and the results of that testing,and not to provide an opinion on internal control over financial reporting or on
compliance. That report is an integral part of an audit performed in accordance with Government Auditing
Standards in considering the District's internal control over financial reporting and compliance.
Report on Other Legal and Regulatory Requirements
We have also issued our report dated June 24,2015,on our consideration of the District's compliance with the
requirements of Section 218.415, Florida Statutes,as required by Rule 10.556(10)of the Auditor General of
the State of Florida.The purpose of that report is to provide an opinion based on our examination conducted in
accordance with attestation standards established by the American Institute of Certified Public Accountants.
June 24,2015
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MANAGEMENT'S DISCUSSION AND ANALYSIS
Our discussion and analysis of the Naples Heritage Community Development District,Collier County,Florida
("District")provides an overview of the District's financial activities for the fiscal year ended September 30,
2014. Please read it in conjunction with the District's Independent Auditor's Report,basic financial statements,
accompanying notes and supplementary information to the basic financial statements.
FINANCIAL HIGHLIGHTS
• The assets of the District exceeded its liabilities at the close of the most recent fiscal year resulting in
a net position balance of$8,695,333.
• The change in the District's total net position in comparison with the prior fiscal year was$637,979,an
increase. The key components of the District's net position and change in net position are reflected in
the table in the government-wide financial analysis section.
• At September 30,2014,the District's governmental fund reported ending fund balances of$32,982,a
decrease of($30,634) in comparison with the prior fiscal year. A portion of the fund balance is
assigned for operating capital and other reserves and the remainder is unassigned which is available
for spending at the District's discretion.
OVERVIEW OF FINANCIAL STATEMENTS
This discussion and analysis is intended to serve as the introduction to the District's basic financial statements.
The District's basic financial statements are comprised of three components: 1)government-wide financial
statements,2)fund financial statements,and 3)notes to the financial statements. This report also contains
other supplementary information in addition to the basic financial statements themselves.
1)Government-Wide Financial Statements
The government-wide financial statements are designed to provide readers with a broad overview of the
District's finances, in a manner similar to a private-sector business.
The statement of net position presents information on all the District's assets and liabilities,with the residual
amount being reported as net position. Over time, increases or decreases in net position may serve as a
useful indicator of whether the financial position of the District is improving or deteriorating.
The statement of activities presents information showing how the government's net position changed during
the most recent fiscal year. All changes in net position are reported as soon as the underlying event giving
rise to the change occurs, regardless of the timing of related cash flows. Thus, revenues and expenses are
reported in this statement for some items that will only result in cash flows in future fiscal periods.
The government-wide financial statements include all governmental activities that are principally supported by
special assessment revenues and other miscellaneous revenues. The District does not have any business-
type activities. The govemmental activities of the District include the general government(management)and
maintenance and operations functions.
2)Fund Financial Statements
A fund is a grouping of related accounts that is used to maintain control over resources that have been
segregated for specific activities or objectives. The District,like other state and local governments,uses fund
accounting to ensure and demonstrate compliance with finance-related legal requirements. The District has
one fund category:governmental funds.
3
OVERVIEW OF FINANCIAL STATEMENTS(Continued)
2)Fund Financial Statements(Continued)
Governmental Funds
Governmental funds are used to account for essentially the same functions reported as governmental
activities in the government-wide financial statements. However,unlike the government-wide financial
statements, governmental fund financial statements focus on near-term inflows and outflows of
spendable resources,as well as on balances of spendable resources available at the end of the fiscal
year. Such information may be useful in evaluating a District's near-term financing requirements.
Because the focus of governmental funds is narrower than that of the government-wide financial
statements, it is useful to compare the information presented for governmental funds with similar
information presented for governmental activities in the government-wide financial statements. By doing
so,readers may better understand the long-term impact of the District's near-term financing decisions.
Both the governmental fund balance sheet and the governmental fund statement of revenues,
expenditures,and changes in fund balance provide a reconciliation to facilitate this comparison between
governmental funds and governmental activities.
The District maintains one individual governmental fund for external reporting. Information is presented
in the governmental fund balance sheet and the governmental fund statement of revenues,expenditures,
and changes in fund balances for the general fund.The general fund is considered a major fund.
The District adopts an annual appropriated budget for its general fund.A budgetary comparison schedule
has been provided for the general fund to demonstrate compliance with the budget.
3)Notes to the Financial Statements
The notes provide additional information that is essential to a full understanding of the data included in the
government-wide and fund financial statements.
GOVERNMENT-WIDE FINANCIAL ANALYSIS
As noted earlier,net position may serve over time as a useful indicator of an entity's financial position.In the
case of the District,assets exceeded liabilities at the close of the most recent fiscal year.
Key components of the District's net position are reflected in the following table:
NET POSITION
SEPTEMBER 30,
2014 2013
Current and other assets $ 435,607 $ 63,616
Capital assets,net of depreciation 8,662,351 7,993,738
Total assets 9,097,958 8,057,354
Current liabilities 402,625 -
Total liabilities 402,625
Net position
Investment in capital assets 8,662,351 7,993,738
Unrestricted 32,982 63,616
Total net position $ 8,695,333 $ 8,057,354
The District's net position reflects its investment in capital assets (e.g. land, land improvements, and
infrastructure). These assets are used to provide services to residents;consequently,these assets are not
available for future spending.
The remaining balance of unrestricted net position may be used to meet the District's other obligations.
4
GOVERNMENT-WIDE FINANCIAL ANALYSIS(Continued)
The District's net position increased during the most recent fiscal year.The majority of the increase represents
a contribution from the Master Association related to roadway improvements.
Key elements of the change in net position are reflected in the following table:
CHANGES IN NET POSITION
FOR THE FISCAL YEAR END SEPTEMBER 30,
2014 2013
Revenues:
Program revenues $ 867,788 $ 57,789
General revenues 275 194
Total revenues 868,063 57,983
Expenses:
General government 55,741 39,389
Maintenance and operations 174,343 162,312
Total expenses 230,084 201,701
Change in net position 837,979 (143,718)
Net position-beginning 8,057,354 8,201,072
Net position-ending $ 8,695,333 $ 8,057,354
As noted above and in the statement of activities,the cost of all governmental activities during the fiscal year
ended September 30, 2014 was $230,084. The costs of the District's activities were primarily funded by
program revenues. Program revenues,comprised usually of assessments, increased during the fiscal year
due to the District accepting a contribution of$810,000 from the Naples Heritage Golf&Country Club Master
Association for milling and resurfacing the streets within the community. In total, expenses, including
depreciation,increased from the prior fiscal year.The majority of the increase was the result of an increase in
stormwater system and irrigation maintenance expenses and repairs.
GENERAL BUDGETING HIGHLIGHTS
An operating budget was adopted and maintained by the governing board for the District pursuant to the
requirements of Florida Statutes. The budget is adopted using the same basis of accounting that is used in
preparation of the fund financial statements. The legal level of budgetary control, the level at which
expenditures may not exceed budget, is in the aggregate. Any budget amendments that increase the
aggregate budgeted appropriations must be approved by the Board of Supervisors.The general fund budget
for the fiscal year ended September 30,2014 was amended to increase revenues by$810,000 and increase
appropriations by$840,000 and use of fund balance by $30,000. The increase in revenues is primarily a
contribution from the Master Association for the road paving project and the increase in appropriations is
primarily due to the additional costs incurred related to the road project.Actual general fund expenditures for
the fiscal year ended September 30,2014 exceeded appropriations by$1,069. The over expenditures were
not considered material by management and no budget amendment was deemed necessary. The over
expenditures were funded by available fund balance.
CAPITAL ASSETS
At September 30,2014,the District had$11,249,419 invested in land improvements,roadways,security,and
other related improvements. In the government-wide statements depreciation of$2,587,068 has been taken,
which resulted in a net book value of$8,662,351. More detailed information about the Districts capital assets
is presented in the notes of the financial statements.
5
ECONOMIC FACTORS AND NEXT YEARS BUDGETS AND OTHER EVENTS
The District does not anticipate any major projects or significant changes to its infrastructure maintenance
program for the subsequent fiscal year. In addition,it is anticipated that the general operations of the District
will remain fairly constant.
CONTACTING THE DISTRICT'S FINANCIAL MANAGEMENT
This financial report is designed to provide our citizens,land owners,customers,investors and creditors with a
general overview of the District's finances and to demonstrate the District's accountability for the financial
resources it manages and the stewardship of the facilities it maintains. If you have questions about this report
or need additional financial information,contact Naples Heritage Community Development District's Finance
Department at 210 N. University Drive, Suite 702,Coral Springs, Florida, 33071.
i1
6
NAPLES HERITAGE COMMUNITY DEVELOPMENT DISTRICT
COLLIER COUNTY,FLORIDA
STATEMENT OF NET POSITION
SEPTEMBER 30,2014
Governmental
Activities
ASSETS
Cash $ 435,181 1
Due from other governments 426 1
Capital assets:
Nondepreciable 6,122,404
Depreciable, net 2,539,947
Total assets 9,097,958
LIABILITIES
Accounts payable 402,625
Total liabilities 402,625
NET POSITION
Investment in capital assets 8,662,351
Un restricted 32,982
Total net position $ 8,695,333
See notes to the financial statements
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NAPLES HERITAGE COMMUNITY DEVELOPMENT DISTRICT
COLLIER COUNTY, FLORIDA
BALANCE SHEET
GOVERNMENTAL FUND
SEPTEMBER 30,2014
Total
Major Fund Governmental
General Fund
ASSETS
Cash $ 435,181 $ 435,181
Due from other governments 426 426
Total assets $ 435,607 $ 435,607
LIABILITIES AND FUND BALANCES
Liabilities:
Accounts payable $ 402,625 $ 402,625
Total liabilities 402,625 402,625
Fund balance:
Assigned to:
First quarter operating capital 14,407 14,407
Road and lake reserves 10,000 10,000
Unassigned 8,575 8,575
Total fund balance 32,982 32,982
Total liabilities and fund balance $ 435,607 $ 435,607
See notes to the financial statements
9
NAPLES HERITAGE COMMUNITY DEVELOPMENT DISTRICT
COLLIER COUNTY,FLORIDA
RECONCILIATION OF THE BALANCE SHEET-GOVERNMENTAL FUND
TO THE STATEMENT OF NET POSITION
SEPTEMBER 30,2014
Total fund balances-governmental funds $ 32,982
Amounts reported for governmental activities in the statement of net position are
different because:
Capital assets used in governmental activities are not financial
resources and, therefore, are not reported as assets in the
governmental funds. The statement of net position includes those
capital assets, net of any accumulated depreciation, in the net position
of the government as a whole.
Cost of capital assets 11,249,419
Accumulated depreciation (2,587,068) 8,662,351
Net position of governmental activities $ 8,695,333
See notes to the financial statements
10
NAPLES HERITAGE COMMUNITY DEVELOPMENT DISTRICT
COLLIER COUNTY,FLORIDA
STATEMENT OF REVENUES, EXPENDITURES,
AND CHANGES IN FUND BALANCE
GOVERNMENTAL FUND
FOR THE FISCAL YEAR ENDED SEPTEMBER 30,2014
Total
Major Fund Governmental
General Fund
REVENUES
Assessments $ 57,788 $ 57,788
Interest 275 275
Miscellaneous-Interlace'Agreement 810,000 810,000
Total revenues 868,063 868,063
EXPENDITURES
Current:
General government 55,741 55,741
Maintenance and operations 8,528 8,528
Capital outlay 834,428 834,428
Total expenditures 898,697 898,697
Excess(deficiency)of revenues
over(under)expenditures (30,634) (30,634)
Fund balance-beginning 63,616 63,616
Fund balance-ending $ 32,982 $ 32,982
See notes to the financial statements
11
NAPLES HERITAGE COMMUNITY DEVELOPMENT DISTRICT
COLLIER COUNTY,FLORIDA
RECONCILIATION OF THE STATEMENT OF REVENUES,EXPENDITURES AND CHANGES IN
FUND BALANCE OF GOVERNMENTAL FUND TO THE STATEMENT OF ACTIVITIES
FOR THE FISCAL YEAR ENDED SEPTEMBER 30,2014
Net change in fund balances-total governmental funds $ (30,634)
Amounts reported for governmental activities in the statement of activities are
different because:
Governmental funds report capital outlays as expenditures, however, in the
statement of activities, the cost of those assets is eliminated and capitalized
as capital assets. 834,428
Depreciation on capital assets is not recognized in the governmental fund
statements but is reported as an expense in the statement of activities. (165,815)
Change in net position of governmental activities $ 637,979
See notes to the financial statements
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NAPLES HERITAGE COMMUNITY DEVELOPMENT DISTRICT
COLLIER COUNTY,FLORIDA
NOTES TO FINANCIAL STATEMENTS
NOTE 1 —NATURE OF ORGANIZATION AND REPORTING ENTITY
Naples Heritage Community Development District ("District") was created on September 24, 1996 by
Ordinance 96-57 of Collier County, Florida,pursuant to the Uniform Community Development District Act of
1980,otherwise known as Chapter 190,Florida Statutes.The Act provides among other things,the power to
manage basic services for community development,power to borrow money and issue bonds,and to levy and
assess non-ad valorem assessments for the financing and delivery of capital infrastructure.
The District was established for the purposes of financing and managing the acquisition, construction,
maintenance and operation of a portion of the infrastructure necessary for community development within the
District.
The District is governed by the Board of Supervisors("Board"), which is composed of five members. The
Supervisors are elected by the owners of the property within the District. The Board of Supervisors of the
District exercise all powers granted to the District pursuant to Chapter 190, Florida Statutes.
The Board has the responsibility for:
1. Assessing and levying assessments.
2. Approving budgets.
3. Exercising control over facilities and properties.
4. Controlling the use of funds generated by the District.
5. Approving the hiring and firing of key personnel.
6. Financing improvements.
The financial statements were prepared in accordance with Governmental Accounting Standards Board
("GASB")Statements. Under the provisions of those standards,the financial reporting entity consists of the
primary government,organizations for which the District is considered to be financially accountable and other
organizations for which the nature and significance of their relationship with the District are such that, if
excluded,the financial statements of the District would be considered incomplete or misleading. There are no
entities considered to be component units of the District;therefore,the financial statements include only the
operations of the District.
NOTE 2—SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES
Government-Wide and Fund Financial Statements
The basic financial statements include both government-wide and fund financial statements.
The government-wide financial statements(i.e.,the statement of net position and the statement of activities)
report information on all of the non-fiduciary activities of the primary government. For the most part,the effect
of interfund activity has been removed from these statements.
The statement of activities demonstrates the degree to which the direct expenses of a given function or
segment is offset by program revenues. Direct expenses are those that are clearly identifiable with a specific
function or segment. Program revenues include 1)charges to customers who purchase,use or directly benefit
from goods, services or privileges provided by a given function or segment; (operating-type special
assessments for maintenance are treated as charges for services.)and 2)grants and contributions that are
restricted to meeting the operational or capital requirements of a particular function or segment.Other items
not included among program revenues are reported instead as general revenues.
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NOTE 2—SUMMARY OF SIGNIFICANT ACCOUNTING POLICES(Continued)
Measurement Focus, Basis of Accounting and Financial Statement Presentation
The government-wide financial statements are reported using the economic resources measurement focus
and the accrual basis of accounting. Revenues are recorded when earned and expenses are recorded when
a liability is incurred,regardless of the timing of related cash flows. Assessments are recognized as revenues
in the year for which they are levied. Grants and similar items are to be recognized as revenue as soon as all
eligibility requirements imposed by the provider have been met.
Governmental fund financial statements are reported using the current financial resources measurement focus
and the modified accrual basis of accounting. Revenues are recognized as soon as they are both measurable
and available. Revenues are considered to be available when they are collectible within the current period or
soon enough thereafter to pay liabilities of the current period. For this purpose,the government considers
revenues to be available if they are collected within 60 days of the end of the current fiscal period.
Expenditures are recorded when a liability is incurred,as under accrual accounting.
Assessments
Assessments are non-ad valorem assessments on benefited lands within the District.Assessments are levied
to pay for the operations and maintenance of the District. The fiscal year for which annual assessments are
levied begins on October 1 with discounts available for payments through February 28 and become delinquent
on April 1. The District's annual assessments for operations are billed and collected by the County Tax
Collector. The amounts remitted to the District are net of applicable discounts or fees and include interest on
monies held from the day of collection to the day of distribution.
Assessments and interest associated with the current fiscal period are considered to be susceptible to accrual
and so have been recognized as revenues of the current fiscal period. The portion of assessments receivable
due within the current fiscal period is considered to be susceptible to accrual as revenue of the current period.
The District reports the following major governmental fund:
General Fund
The general fund is the general operating fund of the District. It is used to account for all financial resources
except those required to be accounted for in another fund.
When both restricted and unrestricted resources are available for use, it is the government's policy to use
restricted resources first for qualifying expenditures,then unrestricted resources as they are needed.
Assets, Liabilities and Net Position or Equity
Restricted Assets
These assets represent cash and investments set aside pursuant to external restrictions.
Deposits and Investments
The District's cash is considered to be cash on hand and demand deposits.
The District has elected to proceed under the Alternative Investment Guidelines as set forth in Section 218.415
(17)Florida Statutes. The District may invest any surplus public funds in the following:
a) The Local Government Surplus Trust Funds, or any intergovernmental investment pool authorized
pursuant to the Florida Interlocal Cooperation Act;
b) Securities and Exchange Commission registered money market funds with the highest credit quality
rating from a nationally recognized rating agency;
c) Interest bearing time deposits or savings accounts in qualified public depositories;
d) Direct obligations of the U.S.Treasury.
Securities listed in paragraphs c and d shall be invested to provide sufficient liquidity to pay obligations as they
come due.
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NOTE 2—SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES(Continued)
Assets, Liabilities and Net Position or Equity(Continued)
Deposits and Investments(Continued)
The District records all interest revenue related to investment activities in the general fund and reports
investments at fair value.
Inventories and Prepaid Items
Inventories of governmental funds are recorded as expenditures when consumed rather than when purchased.
Certain payments to vendors reflect costs applicable to future accounting periods and are recorded as prepaid
items in both government-wide and fund financial statements.
Capital Assets
Capital assets,which include property,plant and equipment,and infrastructure assets(e.g.,roads,sidewalks
and similar items) are reported in the government activities columns in the government-wide financial
statements. Capital assets are defined by the government as assets with an initial, individual cost of more
than $5,000 (amount not rounded)and an estimated useful life in excess of two years. Such assets are
recorded at historical cost or estimated historical cost if purchased or constructed. Donated capital assets are
recorded at estimated fair market value at the date of donation. The costs of normal maintenance and repairs
that do not add to the value of the asset or materially extend assets lives are not capitalized. Major outlays for
capital assets and improvements are capitalized as projects are constructed.
Property,plant and equipment of the District are depreciated using the straight-line method over the following
estimated useful lives:
Assets Years
Roadways 30
Security and other 20
In the governmental fund financial statements, amounts incurred for the acquisition of capital assets are
reported as fund expenditures. Depreciation expense is not reported in the governmental fund financial
statements.
Unearned Revenue
Governmental funds report unearned revenue in connection with resources that have been received,but not
yet earned.
Deferred Outflows/Inflows of Resources
Deferred outflows of resources represent a consumption of net position that applies to future reporting
period(s). For example, the District would record deferred outflows of resources on the statement of net
position related to debit amounts resulting from current and advance refundings resulting in the defeasance of
debt(i.e.when there are differences between the reacquisition price and the net carrying amount of the old
debt).
Deferred inflows of resources represent an acquisition of net position that applies to future reporting period(s).
For example,when an asset is recorded in the governmental fund financial statements, but the revenue is
unavailable, the District reports a deferred inflow of resources on the balance sheet until such times as the
revenue becomes available.
Fund Equity/Net Position
In the fund financial statements, governmental funds report non spendable and restricted fund balance for
amounts that are not available for appropriation or are legally restricted by outside parties for use for a specific
purpose. Assignments of fund balance represent tentative management plans that are subject to change.
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NOTE 2—SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES(Continued)
Assets,Liabilities and Net Position or Equity(Continued)
Fund Equity/Net Position(Continued)
The District can establish limitations on the use of fund balance as follows:
Committed fund balance—Amounts that can be used only for the specific purposes determined by a formal
action(resolution)of the Board of Supervisors.Commitments may be changed or lifted only by the Board of
Supervisors taking the same formal action(resolution)that imposed the constraint originally. Resources
accumulated pursuant to stabilization arrangements sometimes are reported in this category.
Assigned fund balance — Includes spendable fund balance amounts established by the Board of
Supervisors that are intended to be used for specific purposes that are neither considered restricted nor
committed. The Board may also assign fund balance as it does when appropriating fund balance to cover
differences in estimated revenue and appropriations in the subsequent year's appropriated budget.
Assignments are generally temporary and normally the same formal action need not be taken to remove
the assignment.
The District first uses committed fund balance,followed by assigned fund balance and then unassigned fund
balance when expenditures are incurred for purposes for which amounts in any of the unrestricted fund j
balance classifications could be used.
Net position is the difference between assets and deferred outflows of resources less liabilities and deferred
inflows of resources. Net position in the government-wide financial statements are categorized as net
investment in capital assets,restricted or unrestricted. Net investment in capital assets represents net position
related to infrastructure and property, plant and equipment. Restricted net position represents the assets
restricted by the District's Bond covenants or other contractual restrictions.Unrestricted net position consists
of the net position not meeting the definition of either of the other two components.
Other Disclosures
Use of Estimates
The preparation of financial statements in conformity with generally accepted accounting principles requires
management to make estimates and assumptions that affect the reported amounts of assets and liabilities,
and disclosure of contingent assets and liabilities at the date of the financial statements, and the reported
amounts of revenues and expenditures during the reporting period. Actual results could differ from those
estimates.
NOTE 3—BUDGETARY INFORMATION
The District is required to establish a budgetary system and an approved Annual Budget. Annual Budgets are
adopted on a basis consistent with generally accepted accounting principles for the general fund. All annual
appropriations lapse at fiscal year-end.
The District follows these procedures in establishing the budgetary data reflected in the financial statements.
a) Each year the District Manager submits to the District Board a proposed operating budget for the fiscal
year commencing the following October 1.
b) Public hearings are conducted to obtain public comments.
c) Prior to October 1,the budget is legally adopted by the District Board.
d) All budget changes must be approved by the District Board.
e) The budgets are adopted on a basis consistent with generally accepted accounting principles.
f) Unused appropriation for annually budgeted funds lapse at the end of the year.
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NOTE 4—DEPOSITS
The District's cash balances were entirely covered by federal depository insurance or by a collateral pool
pledged to the State Treasurer. Florida Statutes Chapter 280, "Florida Security for Public Deposits Act",
requires all qualified depositories to deposit with the Treasurer or another banking institution eligible collateral
equal to various percentages of the average daily balance for each month of all public deposits in excess of
any applicable deposit insurance held. The percentage of eligible collateral(generally, U.S. Governmental
and agency securities, state or local government debt,or corporate bonds)to public deposits is dependent
upon the depository's financial history and its compliance with Chapter 280. In the event of a failure of a
qualified public depository,the remaining public depositories would be responsible for covering any resulting
losses.
NOTE 5—CAPITAL ASSETS
Capital asset activity for the fiscal year ended September 30,2014 was as follows:
Beginning Ending
Balance Additions Reductions Balance
Governmental activities
Capital assets,not being depreciated
Land and land improvements $ 6,122,404 $ - $ - $ 6,122,404
Total capital assets,not being depreciated 6,122,404 - - 6,122,404
Capital assets,being depreciated
Security and other 1,153,556 24,428 - 1,177,984
Roadway 3,139,031 810,000 - 3,949,031
Total capital assets,being depreciated 4,292,587 834,428 - 5,127,015
Less accumulated depreciation for:
Security and other 875,971 57,806 933,777
Roadway 1,545,282 108,009 1,653,291
Total accumulated depreciation 2,421,253 185,815 - 2,587,088
Total capital assets,being depreciated,net 1,871,334 668,613 - 2,539,947
Governmental activities capital assets,net $ 7,993,738 $ 668,613 S - $ 8,662,351
Depreciation expense was charged to the maintenance and operations function.
NOTE 6—CAPITAL CONTRIBUTION
During the fiscal year ended September 30, 2014, the District received a contribution of$810,000 from the
Naples Heritage Golf and Country Master Association for restoration work on the roadways within the District.
The District executed an agreement for the milling and resurfacing of the District roads with a contractor and
those services were rendered during the current fiscal year.The road restoration is included as an addition to
the fixed assets of the District,as noted in the table above.
NOTE 7-MANAGEMENT COMPANY
The District has contracted with a management company to perform services which include financial and
accounting advisory services Certain employees of the management company also serve as officers of the
District. Under the agreement, the District compensates the management company for management,
accounting,financial reporting, and other administrative costs.
NOTE 8-RISK MANAGEMENT
The District is exposed to various risks of loss related to torts;theft of,damage to,and destruction of assets;
errors and omissions;and natural disasters.The District has obtained commercial insurance from independent
third parties to mitigate the costs of these risks;coverage may not extend to all situations.Settled claims from
these risks have not exceeded commercial insurance coverage over the past three years.
17
NAPLES HERITAGE COMMUNITY DEVELOPMENT DISTRICT
COLLIER COUNTY,FLORIDA
SCHEDULE OF REVENUES, EXPENDITURES AND CHANGES IN
FUND BALANCE-BUDGET AND ACTUAL—GENERAL FUND
FOR THE FISCAL YEAR ENDED SEPTEMBER 30,2014
Variance with
Final Budget-
Budgeted Amounts Actual Positive
Original Final Amounts (Negative)
REVENUES
Assessments $ 57,528 $ 57,528 $ 57,788 $ 260
Interest 100 100 275 175
Miscellaneous - 810,000 810,000 -
Total revenues 57,628 867,628 868,063 435
EXPENDITURES
Current:
General government 47,628 47,628 55,741 (8,113)
Maintenance and operations 10,000 30,000 8,528 21,472
Capital outlay - 820,000 834,428 (14,428)
Total expenditures 57,628 897,628 898,697 (1,069)
Excess(deficiency)of revenues
over(under)expenditures - (30,000) (30,634) (634)
OTHER FINANCING SOURCES(USES)
Use of fund balance - 30,000 - (30,000) i
Total other financing sources(uses) - 30,000 - (30,000)
Net change in fund balance $ - $ - (30,634) $ (30,634)
Fund balance-beginning 63,616
Fund balance-ending $ 32,982
See notes to required supplementary information
18
NAPLES HERITAGE COMMUNITY DEVELOPMENT DISTRICT
COLLIER COUNTY,FLORIDA
NOTES TO REQUIRED SUPPLEMENTARY INFORMATION
The District is required to establish a budgetary system and an approved Annual Budget for the general fund.
The District's budgeting process is based on estimates of cash receipts and cash expenditures which are
approved by the Board. The budget approximates a basis consistent with accounting principles generally
accepted in the United States of America(generally accepted accounting principles).
The legal level of budgetary control, the level at which expenditures may not exceed budget, is in the
aggregate. Any budget amendments that increase the aggregate budgeted appropriations must be approved
by the Board of Supervisors. The general fund budget for the fiscal year ended September 30, 2014 was
amended to increase revenues by$810,000 and increase appropriations by$840,000 and use of fund balance
by$30,000. The increase in revenues is primarily the result of the District receiving contribution from the
Master Association for the road paving project and the increase in appropriations is primarily due to the
additional costs incurred related to the road project.Actual general fund expenditures for the fiscal year ended
September 30,2014 exceeded appropriations by$1,069. The over expenditures were not considered material
by management and no budget amendment was deemed necessary. The over expenditures were funded by
available fund balance.
19
CO 2700 North Military Trail•Suite 350
Boca Ratan, Florida 33431
Grau & Associates (561)994-9299•(800)299-4728
Fax (561)994-5823
CERTIFIED PUBLIC ACCOUNTANTS www.graucpa.com
INDEPENDENT AUDITOR'S REPORT ON INTERNAL CONTROL OVER FINANCIAL
REPORTING AND ON COMPLIANCE AND OTHER MATTERS BASED ON AN AUDIT
OF FINANCIAL STATEMENTS PERFORMED IN ACCORDANCE WITH
GOVERNMENT AUDITING STANDARDS
To the Board of Supervisors
Naples Heritage Community Development District
Collier County, Florida
We have audited, in accordance with the auditing standards generally accepted in the United States of
America and the standards applicable to financial audits contained in Government Auditing Standards issued
by the Comptroller General of the United States,the financial statements of the governmental activities and
the major fund of Naples Heritage Community Development District,Collier County, Florida("District")as of
and for the fiscal year ended September 30, 2014, and the related notes to the financial statements,which
collectively comprise the District's basic financial statements,and have issued our opinion thereon dated June
24,2015.
Internal Control Over Financial Reporting
In planning and performing our audit of the financial statements,we considered the District's internal control
over financial reporting (internal control) to determine the audit procedures that are appropriate in the
circumstances for the purpose of expressing our opinions on the financial statements,but not for the purpose
of expressing an opinion on the effectiveness of the District's internal control.Accordingly,we do not express
an opinion on the effectiveness of the District's internal control.
A deficiency in internal control exists when the design or operation of a control does not allow management or
employees, in the normal course of performing their assigned functions, to prevent, or detect and correct
misstatements on a timely basis. A material weakness is a deficiency, or a combination of deficiencies, in
internal control,such that there is a reasonable possibility that a material misstatement of the entity's financial
statements will not be prevented, or detected and corrected on a timely basis. A significant deficiency is a
deficiency,or a combination of deficiencies,in internal control that is less severe than a material weakness,
yet important enough to merit attention by those charged with governance.
Our consideration of internal control was for the limited purpose described in the first paragraph of this section
and was not designed to identify all deficiencies in internal control that might be material weaknesses or,
significant deficiencies.Given these limitations,during our audit we did not identify any deficiencies in internal
control that we consider to be material weaknesses. However,material weaknesses may exist that have not
been identified.
Compliance and Other Matters
As part of obtaining reasonable assurance about whether the District's financial statements are free from
material misstatement, we performed tests of its compliance with certain provisions of laws, regulations,
contracts, and agreements, noncompliance with which could have a direct and material effect on the
determination of financial statement amounts. However, providing an opinion on compliance with those
provisions was not an objective of our audit,and accordingly,we do not express such an opinion. The results
of our tests disclosed no instances of noncompliance or other matters that are required to be reported under
Government Auditing Standards.
20
Purpose of this Report
The purpose of this report is solely to describe the scope of our testing of internal control and compliance and
the results of that testing,and not to provide an opinion on the effectiveness of the entity's internal control or
on compliance.This report is an integral part of an audit performed in accordance with Government Auditing
Standards in considering the entity's internal control and compliance.Accordingly,this communication is not
suitable for any other purpose.
4.4., (1.,24w
June 24,2015
21
2700 North Military Trail•Suite 350
Boca Raton, Florida 33431•Grau& Associates (561)994-9299•(800)299-4728
...) Fax (561)994-5823
C;E;6t"t"tFl.i..t7 PUBLIC ACCE)1.ttV'1':AN'fy www.graucpa.com
440 INDEPENDENT AUDITOR'S REPORT ON COMPLIANCE WITH THE
REQUIREMENTS OF SECTION 218.415,FLORIDA STATUTES,REQUIRED BY
RULE 10.556(10)OF THE AUDITOR GENERAL OF THE STATE OF FLORIDA
To the Board of Supervisors
Naples Heritage Community Development District
Collier County, Florida
We have examined Naples Heritage Community Development District, Collier County, Florida's ("District")
compliance with the requirements of Section 218.415,Florida Statutes,in accordance with Rule 10.556(10)of
the Auditor General of the State of Florida during the fiscal year ended September 30,2014.Management is
responsible for the District's compliance with those requirements.Our responsibility is to express an opinion
on the District's compliance based on our examination.
Our examination was conducted in accordance with attestation standards established by the American
Institute of Certified Public Accountants and,accordingly,included examining,on a test basis,evidence about
the District's compliance with those requirements and performing such other procedures as we considered
necessary in the circumstances.We believe that our examination provides a reasonable basis for our opinion.
Our examination does not provide a legal determination on the District's compliance with specified
requirements.
In our opinion,the District complied, in all material respects, with the aforementioned requirements for the
fiscal year ended September 30,2014.
This report is intended solely for the information and use of the Legislative Auditing Committee,members of
the Florida Senate and the Florida House of Representatives,the Florida Auditor General,management,and
the Board of Supervisors of Naples Heritage Community Development District,Collier County, Florida and is
not intended to be and should not be used by anyone other than these specified parties.
June 24, 2015
1
22
2700 North Military Trail•Suite 350
Boca Raton, Florida 33431
Grau & Associates (561)994-9299•(800)299-4728
Fax (561)994-5823
CERTIFIED PUBLIC ACCOUN1ANTS www.graucpa.com
MANAGEMENT LETTER PURSUANT TO THE RULES OF
THE AUDITOR GENERAL FOR THE STATE OF FLORIDA
To the Board of Supervisors
Naples Heritage Community Development District
Collier County, Florida
Report on the Financial Statements
We have audited the accompanying basic financial statements of Naples Heritage Community Development
District,Collier County, Florida("District")as of and for the fiscal year ended September 30,2014,and have
issued our report thereon dated June 24,2015.
Auditor's Responsibility
We conducted our audit in accordance with auditing standards generally accepted in the United States of
America;the standards applicable to financial audits contained in Government Auditing Standards,issued by
the Comptroller General of the United States; and Chapter 10.550, Rules of the Florida Auditor General.
Other Reports and Schedule
We have issued our Independent Auditor's Report on Internal Control over Financial Reporting and
Compliance and Other Matters based on an audit of the financial statements performed in accordance with
Government Auditing Standards; and Independent Auditor's Report on an examination conducted in
accordance with AICPA Professional Standards, Section 601, regarding compliance requirements in
accordance with Chapter 10.550,Rules of the Auditor General.Disclosures in those reports,which are dated
June 24,2015,should be considered in conjunction with this management letter.
Purpose of this Letter
The purpose of this letter is to comment on those matters required by Chapter 10.550 of the Rules of the
Auditor General for the State of Florida. Accordingly,in connection with our audit of the financial statements of
the District,as described in the first paragraph,we report the following:
I. Current year findings and recommendations.
II. Status of prior year findings and recommendations.
III. Compliance with the Provisions of the Auditor General of the State of Florida.
Our management letter is intended solely for the information and use of the Legislative Auditing Committee,
members of the Florida Senate and the Florida House of Representatives, the Florida Auditor General,
Federal and other granting agencies, as applicable, management, and the Board of Supervisors of Naples
Heritage Community Development District,Collier County,Florida and is not intended to be and should not be
used by anyone other than these specified parties.
We wish to thank Naples Heritage Community Development District,Collier County,Florida and the personnel
associated with it,for the opportunity to be of service to them in this endeavor as well as future engagements,
and the courtesies extended to us.
June 24,2015
23
REPORT TO MANAGEMENT
I. CURRENT YEAR FINDINGS AND RECOMMENDATIONS
None
II. PRIOR YEAR FINDINGS
None
III. COMPLIANCE WITH THE PROVISIONS OF THE AUDITOR GENERAL OF THE STATE OF FLORIDA
Unless otherwise required to be reported in the auditor's report on compliance and internal controls,the
management letter shall include, but not be limited to the following:
1. A statement as to whether or not corrective actions have been taken to address findings and
recommendations made in the preceding annual financial audit report.
There were no significant findings and recommendations made in the preceding annual financial
audit report for the fiscal year ended September 30,2013.
2. Any recommendations to improve the local governmental entity's financial management.
There were no such matters discovered by, or that came to the attention of, the auditor, to be
reported for the fiscal year ended September 30,2014.
3. Noncompliance with provisions of contracts or grant agreements,or abuse,that have occurred,
or are likely to have occurred, that have an effect on the financial statements that is less than
material but which warrants the attention of those charged with governance.
There were no such matters discovered by, or that came to the attention of, the auditor, to be
reported,for the fiscal year ended September 30,2014.
4. The name or official title and legal authority of the District are disclosed in the notes to the financial
statements.
5. The financial report filed with the Florida Department of Financial Services pursuant to Section
218.32(1)(a), Florida Statutes agrees with the September 30,2014 financial audit report.
6. The District has not met one or more of the financial emergency conditions described in Section
218.503(1), Florida Statutes.
7. We applied financial condition assessment procedures and no deteriorating financial conditions were
noted as of September 30,2014.It is management's responsibility to monitor financial condition,and
our financial condition assessment was based in part on representations made by management and
the review of financial information provided by same.
24
I
2700 North Military Trail•Suite 350
Boca Raton,Florida 33431
Grau& Associates (561)994-9299•(800)299-4728
C Fax (561)994-5823
/ CERTIFIED PUBLIC ACCOUNTANTS www.qraucpa.com
August 4,2015
To Board of Supervisors
Naples Heritage Community Development District
210 N. University Drive,Suite 702
Coral Springs,FL 33071
We are pleased to confirm our understanding of the services we are to provide Naples Heritage Community Development
District, Collier County, Florida ("the District") for the fiscal year ended September 30, 2015. We will audit the financial
statements of the governmental activities and the major fund, including the related notes to the financial statements, which
collectively comprise the basic financial statements of Naples Heritage Community Development District as of and for the
fiscal year ended September 30,2015. In addition,we will examine the District's compliance with the requirements of Section
218.415 Florida Statutes.This letter serves to renew our agreement and establish the terms and fee for the 2015 audit.
Accounting standards generally accepted in the United States of America provide for certain required supplementary
information (RSI), such as management's discussion and analysis (MD&A), to supplement the District's basic financial
statements. Such information, although not a part of the basic financial statements, is required by the Governmental
Accounting Standards Board who considers it to be an essential part of financial reporting for placing the basic financial
statements in an appropriate operational, economic, or historical context. As part of our engagement, we will apply certain
limited procedures to the District's RSI in accordance with auditing standards generally accepted in the United States of
America.These limited procedures will consist of inquiries of management regarding the methods of preparing the information
and comparing the information for consistency with management's responses to our inquiries,the basic financial statements,
and other knowledge we obtained during our audit of the basic financial statements.We will not express an opinion or provide
any assurance on the information because the limited procedures do not provide us with sufficient evidence to express an
opinion or provide any assurance.
The following RSI is required by generally accepted accounting principles and will be subjected to certain limited procedures,
but will not be audited:
1) Management's Discussion and Analysis.
2) Budgetary comparison schedule
Audit Objectives
The objective of our audit is the expression of opinions as to whether your financial statements are fairly presented, in all
material respects, in conformity with U.S. generally accepted accounting principles and to report on the fairness of the
supplementary information referred to in the second paragraph when considered in relation to the financial statements as a
whole, Our audit will be conducted in accordance with auditing standards generally accepted in the United States of America
and the standards for financial audits contained in Government Auditing Standards,Issued by the Comptroller General of the
United States, and will include tests of the accounting records of the District and other procedures we consider necessary to
enable us to express such opinions. We will issue a written report upon completion of our audit of the District's financial
statements.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 or add emphasis-of-matter or other-matter paragraphs. If our opinion on the financial
statements is other than unmodified, we will discuss the reasons with you in advance. If, for any reason, we are unable to
complete the audit or are unable to form or have not formed an opinion, we may decline to express an opinion or issue a
report,or may withdraw from this engagement.
We will also provide a report (that does not include an opinion) on internal control related to the financial statements and
compliance with the provisions of laws, regulations,contracts,and grant agreements, noncompliance with which could have a
material effect on the financial statements as required by Government Auditing Standards.The report on internal control and
on compliance and other matters will include a paragraph that states(1)that the purpose of the report is solely to describe the
scope of testing of internal control and compliance, and the results of that testing, and not to provide an opinion on the
effectiveness of the District's internal control on compliance,and(2)that the report is an integral part of an audit performed in
accordance with Government Auditing Standards in considering the District's internal control and compliance.The paragraph
will also state that the report is not suitable for any other purpose. If during our audit we become aware that the District is
subject to an audit requirement that is not encompassed in the terms of this engagement, we will communicate to
management and those charged with governance that an audit in accordance with U.S.generally accepted auditing standards
and the standards for financial audits contained in Government Auditing Standards may not satisfy the relevant legal, I
regulatory,or contractual requirements.
Naples Heritage Community Development District 2
Examination Objective
The objective of our examination is the expression of an opinion as to whether the District is in compliance with Florida Statute
218.415 in accordance with Rule 10.556(10)of the Auditor General of the State of Florida.Our examination will be conducted
in accordance with attestation standards established by the American Institute of Certified Public Accountants and will include
tests of your records and other procedures we consider necessary to enable us to express such an opinion. We will issue a
written report upon completion of our examination of the District's compliance. The report will include a statement that the
report is intended solely for the information and use of management,those charged with governance,and the Florida Auditor
General,and is not intended to be and should not be used by anyone other than these specified parties.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 or add emphasis-of-matter or other-matter paragraphs. If our opinion on the District's compliance is other than
unmodified,we will discuss the reasons with you in advance. If,for any reason,we are unable to complete the examination or
are unable to form or have not formed an opinion,we may decline to express an opinion or issue a report,or may withdraw
from this engagement.
Management Responsibilities
Management is responsible for the financial statements and all accompanying information as well as all representations
contained therein.Further,management is responsible for compliance with Florida Statute 218.415 and will provide us with the
information required for the examination. The accuracy and completeness of such information is also management's
responsibility. As part of the audit,we will assist with preparation of your financial statements and related notes in conformity
with U S. generally accepted accounting principles based on information provided by you. These nonaudit services do not
constitute an audit under Government Auditing Standards and such services will not be conducted in accordance with
Government Auditing Standards.You agree to assume all management responsibilities relating to the financial statements and
related notes and any other nonaudit services we provide. You will be required to acknowledge in the management
representation letter our assistance with preparation of the financial statements and related notes and that you have reviewed
and approved the financial statements and related notes prior to their issuance and have accepted responsibility for them. In
addition, you will be required to make certain representations regarding compliance with Florida Statute 218.415 in the
management representation letter. Further, you agree to oversee the nonaudit services by designating an individual,
preferably from senior management, who possesses suitable skill, knowledge, or experience; evaluate the adequacy and
results of those services;and accept responsibility for them.
Management is responsible for establishing and maintaining effective internal controls, including evaluating and monitoring
ongoing activities, to help ensure that appropriate goals and objectives are met; following laws and regulations;and ensuring
that management is reliable and financial information is reliable and properly reported. Management is also responsible for
implementing systems designed to achieve compliance with applicable laws, regulations, contracts, and grant agreements.
You are also responsible for the selection and application of accounting principles,for the preparation and fair presentation of
the financial statements and all accompanying information in conformity with U.S. generally accepted accounting principles,
and for compliance with applicable laws and regulations and the provisions of contracts and grant agreements.
Management is also responsible for making all financial records and related information available to us and for the accuracy
and completeness of that information.You are also responsible for providing us with(1)access to all information of which you
are aware that is relevant to the preparation and fair presentation of the financial statements,(2)additional information that we
may request for the purpose of the audit, and (3) unrestricted access to persons within the government from whom we
determine it necessary to obtain audit evidence.
Your responsibilities include adjusting the financial statements to correct material misstatements and for confirming to us in the
written representation letter that 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. As part of our engagement,we may propose standard adjusting, or correcting journal
entries to your financial statements. You are responsible for reviewing the entries and understanding the nature of the
proposed entries and the impact they have on the financial statements.
You are responsible for the design and implementation of programs and controls to prevent and detect fraud,and for informing
us about all known or suspected fraud affecting the government involving (1) management, (2) employees who have
significant roles in internal control, and (3) others where the fraud could have a material effect on the financial statements.
Your responsibilities include informing us of your knowledge of any allegations of fraud or suspected fraud affecting the
government received In communications from employees, former employees, grantors, regulators,or others. In addition,you
are responsible for identifying and ensuring that the government complies with applicable laws, regulations, contracts,
agreements, and grants and for taking timely and appropriate steps to remedy fraud and noncompliance with provisions of
laws,regulations,contracts or grant agreements,or abuse that we report.
Management is responsible for establishing and maintaining a process for tracking the status of audit findings and
recommendations. Management is also responsible for identifying for us previous financial audits, attestation engagements,
performance audits or other studies related to the objectives discussed in the Audit Objectives section of this letter. This
responsibility includes relaying to us corrective actions taken to address significant findings and recommendations resulting
from those audits, attestation engagements, performance audits, or other studies. You are also responsible for providing
• management's views on nur current findings,conclusions, and recommendations,as well as your planned corrective actions,
for the report,and for the timing and format for providing that information.
Naples Heritage Community Development District 3
With regard to using the audit's report,you understand that you must obtain our prior written consent to reproduce or use our
report in bond offering official statements or other documents.
With regard to the electronic dissemination of audited financial statements, including financial statements published
electronically on your website,you understand that electronic sites are a means to distribute information and,therefore,we are
not required to read the information contained in these sites or to consider the consistency of other information in the
electronic site with the original document.
Audit Procedures—General
An audit includes examining, on a test basis, evidence supporting the amounts and disclosures in the financial statements;
therefore, our audit will involve judgment about the number of transactions to be examined and the areas to be tested. An
audit also includes evaluating the appropriateness of accounting policies used and the reasonableness of significant
accounting estimates made by management,as well as evaluating the overall presentation of the financial statements.We will
plan and perform the audit to obtain reasonable rather than absolute assurance about whether the financial statements are
free of material misstatement,whether from(1)errors, (2)fraudulent financial reporting, (3) misappropriation of assets,or(4)
violations of laws or governmental regulations that are attributable to the government or to acts by management or employees
acting on behalf of the government. Because the determination of abuse is subjective, Government Auditing Standards do not
expect auditors to provide reasonable assurance of detecting abuse.
Because of the inherent limitations of an audit, combined with the inherent limitations of internal control, and because we will
not perform a detailed examination of all transactions, there is a risk that material misstatements may exist and not be
detected by us,even though the audit is properly planned and performed in accordance with U.S.generally accepted auditing
standards and Government Auditing Standards. In addition, an audit is not designed to detect immaterial misstatements or
violations of laws or governmental regulations that do not have a direct and material effect on the financial statements. Our
responsibility as auditors is limited to the period covered by our audit and does not extend to later periods for which we are not
engaged as auditors.
Our procedures will include tests of documentary evidence supporting the transactions recorded in the accounts, and may
include tests of the physical existence of inventories, and direct confirmation of receivables and certain other assets and
liabilities by correspondence with selected individuals, funding sources, creditors, and financial institutions. We will request
written representations from your attorneys as part of the engagement, and they may bill you for responding to this inquiry.At
the conclusion of our audit,we will require certain written representations from you about your responsibilities for the financial
statements; compliance with laws, regulations, contracts, and grant agreements; and other responsibilities required by
generally accepted auditing standards.
Audit Procedures—Internal Control
Our audit will include obtaining an understanding of the government and its environment, including internal control,sufficient to
assess the risks of material misstatement of the financial statements and to design the nature, timing, and extent of further
audit procedures.Tests of controls may be performed to test the effectiveness of certain controls that we consider relevant to
preventing and detecting errors and fraud that are material to the financial statements and to preventing and detecting
misstatements resulting from illegal acts and other noncompliance matters that have a direct and material effect on the
financial statements. Our tests, if performed,will be less in scope than would be necessary to render an opinion on internal
control and, accordingly,no opinion will be expressed in our report on internal control issued pursuant to Government Auditing
Standards.
An audit is not designed to provide assurance on internal control or to identify significant deficiencies or material weaknesses.
However, during the audit,we will communicate to management and those charged with governance internal control related
matters that am required to be communicated under AICPA professional standards and Government Auditing Standards.
Audit Procedures—Compliance
As part of obtaining reasonable assurance about whether the financial statements are free of material misstatement, we will
perform tests of the District's compliance with the provisions of applicable laws,regulations,contracts,agreements,and grants.
However, the objective of our audit will not be to provide an opinion on overall compliance and we will not express such an
opinion in our report on compliance issued pursuant to Government Auditing Standards.
Engagement Administration,Fees,and Other
We understand that your employees will prepare all cash or other confirmations we request and will locate any documents
selected by us for testing.
The audit documentation for this engagement is the property of Grau & Associates and constitutes confidential information.
However, subject to applicable laws and regulations, audit documentation and appropriate individuals will be made available
upon request and in a timely manner to a cognizant or oversight agency or its designee, a federal agency providing direct or
indirect funding, or the U.S. Government Accountability Office for purposes of a quality review of the audit, to resolve audit
findings, or to carry out oversight responsibilities.We will notify you of any such request. If requested, access to such audit
documentation will be provided under the supervision of Grau &Associates personnel. Furthermore, upon request,we may
provide copies of selected audit documentation to the aforementioned parties. These parties may intend, or decide, to
distribute the copies or information contained therein to others, including other governmental agencies. Notwithstanding the
foregoing, the parties acknowledge that various documents reviewed or produced during the conduct of the audit may be
Naples Heritage Community Development District 4
public records under Florida law. The District agrees to notify Grau&Associates of any public record request it receives that
involves audit documentation.
Our fee for these services will not exceed$3,000 for the September 30, 2015 audit. This agreement may be renewed each
year subject to the mutual agreement by both parties to all terms and fees. The fee for each annual renewal will be agreed
upon separately.
The audit documentation for this engagement will be retained for a minimum of five years after the report release date. If we
are aware that a federal awarding agency or auditee is contesting an audit finding,we will contact the party(ies)contesting the
audit finding for guidance prior to destroying the audit documentation.
Our invoices for these fees will be rendered each month as work progresses and are payable on presentation. Invoices will be
submitted in sufficient detail to demonstrate compliance with the terms of this agreement.In accordance with our firm policies,
work may be suspended if your account becomes 60 days or more overdue and may not be resumed until your account is paid
in full. If we elect to terminate our services for nonpayment,our engagement will be deemed to have been completed upon
written notification of termination,even if we have not completed our report.You will be obligated to compensate us for all time
expended and to reimburse us for all out-of-pocket costs through the date of termination. The above fee Is based on
anticipated cooperation from your personnel and the assumption that unexpected circumstances will not be encountered
during the audit.If significant additional time is necessary,we will discuss it with you and arrive at a new fee estimate.
We will provide you with a copy of our most recent external peer review report and any letter of comment,and any subsequent
peer review reports and letters of comment received during the period of the contract. Our 2013 peer review report
accompanies this letter.
We appreciate the opportunity to be of service to Naples Heritage Community Development District and believe this letter
accurately summarizes the significant terms of our engagement. If you have any questions, please let us know. If you agree
with the terms of our engagement as described in this letter,please sign the enclosed copy and return it to us.
Very truly yours,
Grau&Associates
Racquel McIntosh
RESPONSE:
This letter correctly sets forth the understanding of Naples Heritage Community Development District.
•
By: �p//
Title:
Date: ( /(/`114 4
Naples Heritage Community Development District 4
public records under Florida law. The District agrees to notify Grau&Associates of any public record request it receives that
involves audit documentation.
Our fee for these services will not exceed $3,000 for the September 30, 2015 audit. This agreement may be renewed each
year subject to the mutual agreement by both parties to all terms and fees. The fee for each annual renewal will be agreed
upon separately.
The audit documentation for this engagement will be retained for a minimum of five years after the report release date. If we
are aware that a federal awarding agency or auditee is contesting an audit finding,we will contact the party(ies)contesting the
audit finding for guidance prior to destroying the audit documentation.
Our invoices for these fees will be rendered each month as work progresses and are payable on presentation. Invoices will be
submitted in sufficient detail to demonstrate compliance with the terms of this agreement. In accordance with our firm policies,
work may be suspended if your account becomes 60 days or more overdue and may not be resumed until your account is paid
in full. If we elect to terminate our services for nonpayment, our engagement will be deemed to have been completed upon
written notification of termination,even if we have not completed our report.You will be obligated to compensate us for all time
expended and to reimburse us for all out-of-pocket costs through the date of termination. The above fee is based on
anticipated cooperation from your personnel and the assumption that unexpected circumstances will not be encountered
during the audit. If significant additional time is necessary,we will discuss it with you and arrive at a new fee estimate.
We will provide you with a copy of our most recent external peer review report and any letter of comment,and any subsequent
peer review reports and letters of comment received during the period of the contract. Our 2013 peer review report
accompanies this letter.
We appreciate the opportunity to be of service to Naples Heritage Community Development District and believe this letter
accurately summarizes the significant terms of our engagement. If you have any questions, please let us know. If you agree
with the terms of our engagement as described in this letter,please sign the enclosed copy and return it to us.
Very truly yours,
Grau&Associates
Racquel McIntosh
RESPONSE:
This letter correctly sets forth the understanding of Naples Heritage Community Development District.
By:
Title:
Date:
II
Naples Heritage Community Development District 5
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Naples Heritage CDD
Severn Trent Services Field Management Report
Site Inspection— 5/29/2015
1. Lake Management:
a. Lake Maintenance: No severe issues were found with the lakes.Algae,
shoreline weeds&submerged weeds were all present, but they were
mostly in acceptable condition.Additional lake maintenance information
is found below,all lake issues are low density unless otherwise noted.
b. Algae: 2,5,8,9, 11,&14(pictured-high density).
c. Littorals: Plants observed included golden canna,spike rush,arrowhead,
pickerelweed, bulrush and alligator flag.There are a few irrigation pipes
for the littorals that should be covered to prevent them from being
damaged on lakes 1,4, 9, &14.
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i. Littorals should be sprayed back from the drainage structures to
ensure proper water flow is not restricted. Structure F131 on lake
6 and structure F39 on lake 12 is pictured below.
F131—5/29/15 F131—7/7/15
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d. Weeds:Weeds found during the inspection included:
i. Cattails in Lakes:5.Very Low Presence—Acceptable.
ii. Dollar weed in Lakes: 11.
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iii. Musk grass(charm)in Lakes:2(pictured-high density), 10,&12.
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iv. Torpedo Grass in Lakes:9(pictured), 11, 13, 15(pictured).
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e. Trash in Lakes: No issues observed.
f. Bulkheads:The weeds on the bulkhead off of lake 9 should be sprayed
out to protect the wall from future damage.
3
2. Dissolved Oxygen (DO)Tests: Lakes 12&16 were tested and all showed good
oxygen levels. Environmental factors such as temperature,wind,sun or clouds
can cause the DO to change.
Water Testing
a
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■March 22,2013 Dissolved
5 ,, Oxygen(PPM)
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�� D March 26,2014 Dissolved
a Oxygen(PPM)
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, ' ■May 29,2015 Dissolved
2 ,° � :� Oxygen(PPM)
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Lake 12 Lake 16
3. Lake Bank Erosion:The east side of lake one was showing signs of erosion next
to structure F87.This erosion has been addressed with the repairs on structure
F87.
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4. Preserves:The preserves were spot checked for FLEPPC category I &II
exotic/nuisance species which included melaleuca, Brazilian pepper,climbing
cassia,torpedo grass,West Indian marsh grass,wetland night shade and
primrose willow.
4
a. A fig tree has killed a large pine in the preserve next to the condos off of
Heritage Links Court.The pine tree may need to be cut down to prevent
possible damage to the building.The roots of the fig tree are also
spreading towards the condo and may need to be cut back to prevent
damage to the structure as well. y
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b. Landscape debris have been tossed in the preserve of Tract C10 and need
to be removed to prevent clogging of water flow underneath Naples
Heritage Drive.
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5. Perimeter Fence:The fence is pretty clear of vegetation along the eastern
boundary of Tract C5 to the north of lake 6. Numerous trees and shrubs should
be cut back from the fence on the southern boundary of Tract C5 next to lake 8
and the western boundary of Tract C5 behind lake 2.
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6. Sidewalks:
a. There is a slight tripping hazard on the sidewalk just after the cart path
crossing as you are approaching the clubhouse along Heritage Club Way.
It is questionable if this area is the responsibility of the CDD or the
Country Club.
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b. Several sections of sidewalk are raised along Naples Heritage Drive in
Glenn Abbey, however,they were already marked with yellow paint so it
appears that work is currently being performed on these safety issues.
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c. A hazard ae
Heritage tripping Drive at the exists Collier long Boulevard thcart path entrance crossing that across should be Naples
addressed.
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7. Roadways:The repaving throughout the community has taken place and no new
issues were observed.
8. Storm Drainage msro final repairs in August 2015
to the storm waterSyste system.: Funds Landho were e cmpleted withheld the from the project total since
ise in the water
level.repairs W on e will have structure these F10 repairs could not completed be completed once due the water to the rr
e
normal levels. cedes back to
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a. Overflow Weirs:The overflow weirs on Lakes 6,8, 11, 12&13 were all
clear.These structures should be inspected and cleaned out on an annual
basis.The skimmer on lake 6 is missing a bolt,but it does not appear to
be inhibiting Lake 6 function at this point.
Lake 11
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b. Gutter Pans: No new issues observed.
c. Storm Drains: No issues observed.
i. Drain Culverts: No issues observed.
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ii. Inter-Connect Pipes:
1. Minor erosion is occurring on structure F67 on lake 8.
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2. The inter-connect pipe inlet b on n Lake pushed 11 back.has been cleaned
out and the littorals have ee
3/26/14 7/29/15
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iii. Storm Drain Outlets:
1. Washouts are beginning to form underneath structures
F19 and F23 list on
the lake 9.Thes repairs d the
nr,but e should were be repaired not liste in on the
near recent future.by There is Engi also ee a golf course drainage pipe that
was found unburied.The crews were the
course so this may have already been working completedon.
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2. Structure F53 is beginning to show signs of erosion on the
top and one side.
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3. There is an exposed drain pipe that has become
disconnected from the rest of the pipe.The pipe is coming
from the condos on the bank of Iake 12.
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4. Structure F43 on the east end of lake 11 has been
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iv. The storm drain inlets that were damaged at 8743,8794,8795
8838 Naples Heritage Drive were all repaired by the Country Clu&b.
v. Pictures of various repairs completed by Landshore:
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9. Fish/Wildlife Observations:
❑ Bass ❑ Bream ❑Catfish ❑Gambusia
n Egrets n Herons ❑ Coots n Gallinules
►1Anhinga El
❑ Osprey ❑ Ibis
n Woodstork I 1 4 Otters Alligator Snake
Turtles ®Other Species: Fox Squirrel,Tilapia
10.Non CDD items:
a. The new plantings the CDD paid to have installed along Davis Boulevard
are doing well
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b. There is a damaged potion of sidewalk as you approach the clubhouse
along Heritage Club Way that needs repair.
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spray he spray heads are pattern beginning othe fountain to be clogged on lake ea may is sho need ing servicingth.t the
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12
11.Follow up Items that should be addressed:
a. Have all littoral irrigation lines buried.
b. Address tripping hazards along the sidewalks.
c. Reconnect drain pipe on lake 12.
d. Have the dead pine tree cut down out of the preserve along Heritage
Links Court.
e. Have the fountain inspected on lake 14.
f. Have structure F10 repaired once the lake level recedes.
13