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Proposed FY16/17 Budget (10/01/16-09/30/17) WINDING CYPRESS COMMUNITY DEVELOPMENT DISTRICT c/o Special District Services, Inc. 2501 Burns Road, Suite A Palm Beach Gardens, Florida 33410 (561) 630-4922 Fax: (561) 630-4923 T ^ n M� (o' U L/ i April 5, 2016b i By Yl'1(� VIA CERTIFIED MAIL— RETURN RECEIPT REQUESTED Clerk of the Circuit Court Collier County Courthouse 3315 Tamiami Trail East, #102 Naples, Florida 34112-5324 Re: Winding Cypress Community Development District To Whom It May Concern: Pursuant to Florida law, enclosed please find a copy of the following document relative to the above referenced Community Development District: 1.) Proposed Fiscal Year 2016/2017 Budget (Oct. 1, 2016— Sept. 30, 2017) If you have any questions or comments, please contact our office. Sincerely, SPECIAL DISTRICT SERVICES, INC. (110,4Z--( Laura J. Arc Of Enclosure Windint Cypress Community Development District Proposed Budget For Fiscal Year 2016/2017 October 1, 2016 - September 30, 2017 CONTENTS I PROPOSED BUDGET II DETAILED PROPOSED BUDGET III DETAILED PROPOSED DEBT SERVICE FUND BUDGET IV ASSESSMENT COMPARISON PROPOSED BUDGET WINDING CYPRESS COMMUNITY DEVELOPMENT DISTRICT FISCAL YEAR 2016/2017 OCTOBER 1, 2016 - SEPTEMBER 30, 2017 FISCAL YEAR 2016/2017 REVENUES BUDGET 0 & M Assessments 89,833 Debt Assessments 513,776 Developer Contribution - 0 & M 0 Developer Contribution - Debt 0 Interest Income 60 TOTAL REVENUES $ 603,669 EXPENDITURES Supervisor Fees 0 Payroll Taxes- Employer 0 _Engineering/Inspections 7,500 Management 33,228 Legal 20,000 Assessment Roll 5,000 Audit Fees 4,000 Arbitrage Rebate Fee 650 Insurance 6,000 Legal Advertisements _ 1,200 Miscellaneous 750 Postage 250 Office Supplies 750 Dues &Subscriptions 175 Trustee Fee 4,000 Continuing Disclosure Fee 1,000 TOTAL EXPENDITURES $ 84,503 REVENUES LESS EXPENDITURES $ 519,166 Bond Payments (482,950) BALANCE $ 36,216 County Appraiser&Tax Collector Fee (12,072) Discounts For Early Payments (24,144) NET EXCESS/(SHORTFALL) $ - 3/27/2016 2:04 PM DETAILED PROPOSED BUDGET WINDING CYPRESS COMMUNITY DEVELOPMENT DISTRICT FISCAL YEAR 2016/2017 OCTOBER 1, 2016 -SEPTEMBER 30, 2017 FISCAL YEAR FISCAL YEAR FISCAL YEAR 2014/2015 2015/2016 2016/2017 REVENUES ACTUAL BUDGET BUDGET COMMENTS 0&M Assessments 0 0 89,833 Expenditures Less Interest/.94 Debt Assessments 0 0 513,776 Bond Payments/.94 Developer Contribution-0&M 10,000 81,825 0 Developer Contribution-Debt 0 482,064 0 Interest Income 0 0 60 Interest Projected At$5 Per Month TOTAL REVENUES 10,000 $ 563,889 $ 603,669 EXPENDITURES Supervisor Fees 0 0 0 No Change From 2015/2016 Budget Payroll Taxes-Employer 0 01 0 Projected At 8%Of Supervisor Fees Engineering/Inspections 0 15,000 7,500$7,500 Decrease From 2015/2016 Budget Management 0 33,000 33,228 CPI Adjustment Legal 6,824 20,000 20,000 No Change From 2015/2016 Budget Assessment Roll 0 5,000 5,000 As Per Contract Audit Fees 0 0 4,000 First Year Of Expenditure Arbitrage Rebate Fee 0 0 650 First Year Of Expenditure Insurance 0 6,000 6,000 No Change From 2015/2016 Budget Legal Advertisements 757 1,200 1,200 No Change From 2015/2016 Budget Miscellaneous 0 500 750 $250 Increase From 2015/2016 Budget Postage 0 200 250$50 Increase From 2015/2016 Budget Office Supplies _ 0 750 750 No Change From 2015/2016 Budget Dues&Subscriptions 0 175 175 No Change From 2015/2016 Budget Trustee Fee 0 0 4,000 First Year Of Expenditure Continuing Disclosure Fee 0 0 1,000 First Year Of Expenditure TOTAL EXPENDITURES 7,581 $ 81,825 $ 84,503 REVENUES LESS EXPENDITURES 2,419 $ 482,064 $ 519,166 Bond Payments 0 (482,064) (482,950) 2017 P&I Payments Less Earned Interest BALANCE 2,419 $ - $ 36,216 County Appraiser&Tax Collector Fee 0 0 I (12,072) Two Percent Of Total Assessment Roll Discounts For Early Payments 0 0 (24,144) Four Percent Of Total Assessment Roll EXCESS/(SHORTFALL) $ 2,419 $ - $ - Carryover Funds From Prior Year 0 0 0 Carryover Funds From Prior Year NET EXCESS/(SHORTFALL) $ 2,419 $ - I $ - 3/27/2016 2:04 PM II • DETAILED PROPOSED DEBT SERVICE FUND BUDGET WINDING CYPRESS COMMUNITY DEVELOPMENT DISTRICT FISCAL YEAR 2016/2017 OCTOBER 1,2016-SEPTEMBER 30,2017 FISCAL YEAR FISCAL YEAR FISCAL YEAR 2014/2015 2015/2016 2016/2017 REVENUES ACTUAL BUDGET BUDGET COMMENTS Interest Income 0 0 0 Projected Interest For 2016/2017 Developer Contribution 0 482,064 482,950 2016 Payments Were Developer Funded NAV Tax Collection 0 0 0 2017 P&I Payments Less Earned Interest Total Revenues $ - $ 482,064 $ 482,950 EXPENDITURES Principal Payments 0 170,000 125,000 Principal Payment Due In 2017 Interest Payments 0 312,064 357,950 Interest Payments Due In 2017 Total Expenditures $ - $ 482,064 $ 482,950 Excess/(Shortfall) $ - $ - $ - Series 2015 Bond Information Original Par Amount= $7,535,000 Annual Principal Payments Due= November 1st Interest Rate= 4.00%-5.00% Annual Interest Payments Due= May 1st&November 1st Issue Date= December 2015 Maturity Date= November 2045 3/27/2010 2:04 PM WINDING CYPRESS COMMUNITY DEVELOPMENT DISTRICT ASSESSMENT COMPARISON Original Fiscal Year Fiscal Year Projected 2015/2016 2016/2017 Assessment* Assessment* Projected Assessment* O& M For Phases 1 &2 E=Villas $ - $ - $ 164.53 Debt For Phases 1 &2 S1 Villas $ 835.00 $ - $ 835.00 Total For Phases 1 &2 SF Villas $ 835.00 $ - $ 999.53 O&M For Phases 1 &2 SF 50' Units $ - $ - $ 164.53 Debt For Phases 1 &2 SF 50' Units $ 939.00 $ - $ 939.00 Total For Phases 1 &2 SF 50' Units $ 939.00 $ - $ 1,103.53 O& M For Phases 1 &2 SF 65' Units $ - $ - $ 164.53 Debt For Phases 1 &2 SF 65' Units $ 1,043.00 $ - $ 1,043.00 Total For Phases 1 &2 SF 65' Units $ 1,043.00 $ - $ 1,207.53 0& M For Phase 3 SF Villas $ - $ - $ - Debt For Phase 3 SF Villas $ - $ - $ - Total For Phase 3 SF Villas $ - $ - $ - O& M For Phase 3 SF 50' Units $ - $ - $ - Debt For Phase 3 SF 50' Units $ - $ - $ - Total For Phase 3 SF 50'Units $ - $ - $ - O&M For Phase 3 SF 65' Units $ - $ - $ - Debt For Phase 3 SF 65' Units $ - $ - $ - Total For Phase 3 SF 65'Units $ - $ - $ - *Assessments Include the Following : 4% Discount for Early Payments 1% County Tax Collector Fee 1% County Property Appraiser Fee Community Information: Phases 1 &2: Phase 3: Phases 1 &2: 546 Units Villas: 94 Units Villas: 28 Units Phase 3: 235 Units 50' Lots: 310 Units 50' Lots: 136 Units Total: 781 Units 65' Lots: 142 Units 65' Lots: 71 Units Total: 546 Units Total: 235 Units 3/27/2016 2:04 PM IV