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03/18/2016 Agenda Port of the Islands Community Improvement District Board of Supervisors J.Anthony Davis,Chairman Calvin Teague,District Manager Norine Dillon,Vice Chairperson Daniel Cox,District Counsel Dale Lambert,Assistant Secretary Ronald Benson,District Engineer Theodore Bissell,Assistant Secretary Richard Ziko,Assistant Secretary Regular Meeting Agenda Friday,March 18,2016— 10:00 a.m. 1. Call to Order and Roll Call 2. Approval of the Minutes of the February 19, 2016 Meeting 3. Public Comment on Agenda Items D �•._�l Zpib s 4. Old Business A. Review of Landscape Maintenance Performance 5. New Business BY 6. District Manager's Report A. Acceptance of Financial Statements and Check Register as of February 29, 2016 B. Discussion of General Election i. Qualifying Information ii. Consideration of Resolution 2016-01 Confirming the District's Use of the Collier County Supervisor of Elections to Continue Conducting the District's Election of Supervisors in Conjunction with the General Election C. Acceptance of the Audit for Fiscal Year 2015 D. Discussion of Severn Trent Contractual Performance Issues E. Discussion of Fiscal Year 2017 Budget F. Discussion of Follow-Up Items 7. Field Manager's Report A. Discussion of Field Manager's Report 8. Attorney's Report A. Update on Hotel Bankruptcy Lawsuit/Redevelopment of Site 9. Engineer's Report A. Engineering Update of Five-Year Report 10. Supervisors' Requests 11. Public Comment Period 12. Adjournment The next meeting is scheduled for Friday,April 15,2016 at 10:00 a.m. District Office: Meeting Location: Severn Trent Services,Inc. Orchid Cove Clubhouse 5911 Country Lakes Drive 25005 Peacock Lane Fort Myers,Florida 33905 Naples,Florida 34114 239.245-7118 htlp:Npoicid.com/ 239-43(1-013(16 Naples Daily News Naples, FL 34110 Affidavit of Publication Naples Daily News PORT OF THE ISLANDS PORT OF THE ISLANDS 210 N UNIVERSITY DR #702 CORAL SPRINGS FL 33071 REFERENCE: 531686 2015 701437 State of Florida Counties of Collier and Lee i* a Y 4` ., 1 ° ,a T Before the undersigned authority, personally 1 � i ' .?'1•0t7-'(•• "-1',".,l',' . :eiappeared Dan McDermott, says that he serves as 44- ° .��, " ° the Inside Sales Supervisor, of the Naples Dailyz �� 1 news, a daily newspaper published at Naples, in ° r ,° a i 4',` � -L '�� Collier County, Florida: that the attached copy of Lane4:::.!,. .-44'11r)"pi ;° a /w°,', . advertising was published in said newspaper on dates Tar a t t i�rrr listed. s �s. t➢..? t ',10;a it 1 k., e;s '�� , -'F Affiant further says that the said Naples Daily � ,,� � �, 3 " ��# � �� News is a newspaper published at Naples, in said *j +� , � A� Collier County, Florida, and that the said newspaperg44.., I 1 has heretofore been continuously day and has been r � ,, ° ip .,s� �,, 4 entered as second class mail matter at the post s�� , office in Collier County, Florida, for a period of s t 1 year next precending the first publication of the , „„: ,.A s �7 attached copy of advertisement; and affiant promised , any person, firm or corporation any discount, rebate, :::00:1D �:' s commission or refund for the purpose of securing 14„a a � 4ioii s , : this advertisement for publication in the said m , ~ , ' V , " newspaper. w C ' � � �y +' oM Bh �C ,> J'Js L I AD SPACE:53 �.e: ?� A'1,1-7. '*:`f•;:' ON:10/03/15 Ali, ° iy tredpea ` 9 1 °" 1. lArtiWitt0A! . ., let i � ' 1 a T� 10), PUBLISHED ON: see c September 25, 2015 a et a $°•, 1404,00i74%**. pr thr�t r • r, , �eti na � t= ponw p , p fal Aiv Y ,? i k , z - r �iEa Signature of Affiant �� d'/ Sworn to and Subscribed befofre me this,'�„�(_ ' d v of ,-,��=' �` _ _ 2Q 1 op...,„, / IVONNE GONl Personally known by mem _.... (,: u k ./.2, � ;'/._-,* % o- 1 �� Notary Public-State of Florida ` 14 4 I Commission#FF 900870 S My Comm.Expires Jul 16.2019 r %W Beaded through NaiiorialNotary Assn. 0 nu•. Agenda Page#12 Port of the Islands Community Improvement District Financial Report February 29,2016 Prepared by TRENT Si IAicES Agenda Page#13 PORT OF THE ISLANDS Community Improvement District Table of Contents FINANCIAL STATEMENTS Balance Sheet-All Funds ....................................................................................Page 1 General Fund Statement of Revenues, Expenditures and Changes in Fund Balance .................Page 2 TrendReport ......... ......................................................................Page 3 Enterprise Fund Statement of Revenues,Expenditures and Changes in Fund Balance ... ..Page 4-5 Trend Report ..........................._....._..... Page 6 SUPPORTING SCHEDULES CheckRegister .................................................................................................. Page 7-8 Special Assessments-Collection Schedule .............................................................Page 9 Construction Schedule -...._............................................................. Page 10-12 CIP Status Report ..................................................... Page 13-14 Cash Flow Projections ............................. .......................................................... Page 15-16 • Cash Flow Projections-5 year .................................................. Page 17 Monthly Activity Report. Page 18-23 Accounts Receivable Ageing Report(90+days outstanding) Page 24-25 Repair and Maintenance Detail Reports .............................. Page 26-28 Agenda Page#14 Port of the Islands Community Improvement District Financial Statements (Unaudited) February 29, 2016 PORT OF THE ISLANDS Agenda Page 4E15 Community Improvement District Governmental and Enterprise Funds Balance Sheet February 29,2016 GENERAL WATER AND ACCOUNT DESCRIPTION FUND SEWER FUND TOTAL ASSETS Current Assets Cash-Checking Account $ 667,682 $ 391,722 $ 1.059.404 Accounts Receivable 1,049 18,702 19,751 Assessments Receivable 337,552 958,606 1,296,158 Allow-Doubtful Collections (337,552) (958,606) (1296,158) Due From Other Funds 226,933 - 226,933 Investments: Money Market Account 91,201 6,794 97,995 Construction Fund - 25,196 25,196 Total Current Assets 986,865 442,414 1,429,279 Noncurrent Assets Fixed Assets Land - 293,061 293,061 Infrastructure - 15,426,890 15,426,890 Accum Depr-Infrastructure - (5,025,456) (5,025,456) Equipment and Furniture - 327.167 327,167 AccumDepr-Equip/Fumiture - (117,178) (117,178) Total Noncurrent Assets - 10,904,484 10,904,484 TOTAL ASSETS $ 986,865 $ 11,346,898 $ 12,333,763 LIABILITIES Current Liabilities Accounts Payable $ 14,609 $ 36,313 $ 50,922 Deposits - 36,050 36,050 Revenue Bonds Payable-Current - 551,529 551,529 Due To Other Funds - 226,933 226,933 Total Current Liabilities 14,609 850,825 865,434 Long-Term Liabilities Revenue Bonds Payable-LT - 2,406,616 2,406,616 Total Long•Term Liabilities - 2,406,616 2,406,616 TOTAL LIABILITIES 14,809 3,257,441 3,272,050 FUND BALANCES I NET ASSETS Fund Balances Assigned to: Operating Reserves 103,762 - 103,762 Unassigned: 868,494 - 868,494 Net Assets Invested in capital assets, net of related debt - 7,946,339 7,946,339 Unrestricted/Unreserved - 143,118 143,118 TOTAL FUND BALANCES/NET ASSETS $ 972,256 $ 8,089,457 $ 9,061,713 TOTAL LIABILITIES&FUND BALANCES/NET ASSETS $ 986,885 $ 11,346,898 $ 12,333,783 Report Date:3/4/2016 1 PORT OF THE ISLANDS Agenda Page#16 Community Improvement District General Fund Statement of Revenues,Expenditures and Changes in Fund Balances For the Period Ending February 29,2016 , S ANNUAL YTD ACTUAL II ADOPTED YEAR TO DATE YEAR TO DATE VARIANCE IS) AS A%OF FEB-18 ACCOUNT DESCRIPTION BUDGET BUDGET ACTUAL FAV(UNFAV) ADOPTED BUD ACTUAL REVENUES Interest-Investments $ 1,673 $ 695 $ 225 $ (470) 13.45% $ 32 Interest-Tax Collector - - 35 35 0.00% - Special Assmnts-Tax Collector 334,109 222,739 291,378 68,639 87.21% 5,410 Special Assmnts-COD Collected 96,490 64,328 - (64,328) 0.00% - Special Assmnts-Discounts (17,224) (11,484) (11,203) 281 65.04% (82) Other Miscellaneous Revenues - - 1,549 1,549 0.00% - TOTAL REVENUES 415,048 278,278 281,984 5,708 67.94% 5,360 EXPENDITURES Administration P/R-Board of Supervisors 7,000 2,500 3,000 (500) 42.86% 500 FICA Taxes 536 223 230 (7) 42.91% 38 ProfServ-Engineering 19,000 7,917 2,993 4,924 15.75% - ProfServ-Legal Services 20,000 8,333 3,231 5,102 16.16% 215 ProfServ-Mgmt Consulting Sery 30,995 12,915 12,915 - 41.67% 2,583 ProfServ-Property Appraiser 5,012 5,012 4,635 377 9248% - ProfServ-Special Assessment 10,100 10,100 10,100 - 100.00% - Auditing Services 3,500 3,500 - 3,500 0.00% - Postage and Freight 600 250 156 94 26.00% 8 Rental-Meeting Room 350 125 125 - 35.71% 25' Insurance-General Liability 9,718 4,860 4,014 846 41.30% - Printing and Binding 600 250 234 16 39.00% 32 Legal Advertising 1,000 417 - 417 0.00% - Miscellaneous Services 1,380 575 281 314 18.91% 37 Misc-Assessmnt Collection Cost 6,682 4,455 5,603 (1,148) 83.85% 107 Misc-Web Hosting 1,000 417 354 63 35.40% 71 Office Supplies 350 146 58 88 16.57% - Annual District Filing Fee 175 175 175 - 100.00% - Total Administration 117,998 62,170 48,084 14,086 40.75% 3,616 Field Contracts-Mgmt Services 100,000 41,667 44,260 (2,593) 44.26% 8,852 Contracts-Landscape 82,830 34,513 34,512 1 41.67% 6,902 Electricity-Streetlighting 18,000 7,500 6,161 1,339 34.23% 1,236 Utility-Irrigation 17,000 7,085 7,577 (492) 44.57% 1,535 R&M-Renewal and Replacement 70,000 29,187 226 28,941 0.32% 623 R&M-Roads&Alleyways 8,220 3,425 - 3,425 0.00% - R&M-Signage 1,000 417 - 417 0.00% - Total Field 297,050 123,774 92,736 31,038 31.22% 19,148 TOTAL EXPENDITURES 415,048 185,944 140,820 45,124 33.93% 22,764 Excess(deficiency)of revenues Over(under)expenditures - 90,334 141,164 50,830 0.00% (17,404) Net change in fund balance $ - $ 90,334 $ 141,164 $ 50,830 0.00% $ (17,404) FUND BALANCE,BEGINNING(OCT 1,2015) 831,092 831,092 831,092 FUND BALANCE,ENDING $ 831,092 $ 921,426 $ 972,256 Report Date:3/4/2016 2 PORT OF THE ISLANDS Agenda Page#17 Community Improvement District Trend Report-General Fund Statement of Revenues,Expenditures and Changes in Fund Balances For the Period Ending February 29,2016 TOTAL Oct Nov Dec Jan Feb Actual Thru Adopted Account Description Actual Actual Actual Actual Actual 212912018 Budget Revenues Interest-Investments $ 73 $ 52 $ 35 $ 35 $ 32 $ 225 $ 1,673 Interest-Tax Collector 1 - 34 - 35 - Specie Assmnts-Tax Collect() 3,576 147252 122,042 13,099 5,410 291,378 334,109 Special Assmnts-CDD Collector - - - - _ - 96,490 SpecialAssmnts-Discounts (188) (5830) (4,732) (311) (82) (11,203) (17,224) Other Miscellaneous Revenues - - 1,549 - 1,549 - Total Revenues 3,462 141,414 117,345 14,406 5,360 281,984 415,048 Expenditures Administrative PIR-Boardof Supervisors 1,000 500 500 500 500 3,000 7900 FICA Taxes 77 38 38 38 3B 230 536 ProfServ-Engineering - 1,010 1,067 916 - 2,993 19,000 ProfServ-Legal Services 980 841 1,037 159 215 3,231 20,000 ProfServ-MgmtConsulting Sen 2,583 2,583 5,166 - 2,583 12,915 30,995 ProfServ-Property Appraiser 4,635 - - - - 4,635 5,012 ProfServ-Special Assessmen - - 10,100 - - 10,100 10,100 Melting Servos, - - - - - - 3,500 Postage andFreigln - 17 113 19 8 156 600 Rental-Meeting Room 50 25 - 25 25 125 350 Insurance-General Liabitib 2,007 - - 2,007 - 4,014 9,718 Printing andBindinf - 121 55 26 32 234 600 Legal Adve tisinf - - - - 1,000 Miscellaneous Servicer 48 81 95 - 37 261 1,380 Misc-AssessmntCollection Cos 68 2,827 2,346 256 107 5,603 6,682 Misc-Web Hosting 71 - 142 71 71 354 1900 Office Supplies - 19 39 - - 58 350 Annual District Filing Fey - 175 - - - 175 175 Total Administrative 11,519 8,237 20,698 4,017 3,616 48,084 117,998 Field Contracts-Mgmt Services 8,333 8,333 9,889 8,852 8,852 44,260 100,000 Contracts-Landscape 5902 6,902 6,902 6,902 6,902 34,512 82,830 Electricity-Streettghtin 1,229 1,230 1,230 1,236 1,238 5161 18,000 Utility-Irrigatia 1,569 1,856 1,381 1,237 1,535 7,577 17,000 R&M-Renewal and Replacement 225 1,500 (2,122) - 623 226 70,000 R&M-Roads&Alleyways - - - - - 8,220 R&M-Signage - - - - - - 1,000 Total Field 18,258 19,821 17,280 10,227 19,148 92,736 297,050 Total Expenditures 29,777 28,058 37,978 22,244 22,764 140,820 415,048 Excess(deficiency)of revenues Over(under)expenditures (26,315) 113,356 79,367 (7,838) (17,404) 141,164 - Other Financing Sources(Utes) Contribution to(Use of)Fund Balance - - - - - - - Total Financing Sources(Uses) - - - - - Net change in fund balance $ (26,315) $113,356 $ 79,367 $ (7,838) $ (17,404) $ 141,164 $ - Fund Balance,Beginning(Oct 1,2015) 931,092 831,092 Fund Balance,Ending $ 972,256 $ 931,092 Report Date:3/4/2016 3 PORT OF THE ISLANDS Agenda Page#18 Community Improvement District Water And Sewer Fund Statement of Revenues,Expenses and Changes in Net Assets For the Period Ending February 29,2016 ANNUAL YTD ACTUAL ADOPTED YEAR TO DATE YEAR TO DATE VARIANCE(8) AS A% FEB-16 ACCOUNT DESCRIPTION BUDGET BUDGET ACTUAL FAV(UNFAV) ADOPTED BUD ACTUAL OPERATING REVENUES Interest-Investments $ 287 $ 118 $ 33 $ (86) 11.50% $ 2 Water Revenue 59,070 24,615 22,614 (2,001) 38.28% 4,354 Sewer Revenue 89,320 37,217 33,018 (4,199) 36.97% 8,518 Irrigation Fees 121,990 50,829 46,555 (4,274) 38.16% 6,365 Special Assmnts-Tax Collector 933,964 622,643 817612 194,369 87.48% 15,168 Special Assmnts-COD Collected 331,781 221,174 - (221,174) 0.00% - Special Assmnts-Discounts (50,029) (33,753) (31,414) 2,339 62.05% (229) Other Miscellaneous Revenues - - 2,260 2,260 0.00% 700 TOTAL OPERATING REVENUES 1,485,763 922,844 890,078 (32,766) 59.91% 32,878 OPERATING EXPENSES Personnel and Administration • P/R-Board of Supervisors 7,000 2,500 3,000 (500) 42.86% 500 FICA Taxes 536 223 230 (7) 42.91% 38 ProfServ-Engineering 19,000 7,917 2,993 4,924 15.75% - ProfSery-Legal Services 20,000 8,333 3,231 5,102 16.16% 215 ProfSery Mgmt Consulting Sery 31,122 12,970 12,968 2 41.67% 2,594 ProfServ-Properly Appraiser 14,009 14,009 12,969 1,020 92.72% - ProfServ-Spedal Assessment 8,617 8,617 8,617 - 100.00% - Auditing Services 3,500 3,500 - 3,500 0.00% - Postage and Freight 700 292 215 77 30.71% 14 Rental-Meeting Room 350 125 125 - 35.71% 25 Insurance-General Liability 9,719 4,860 4,014 846 41.30% - Printing and Binding 600 250 234 16 39.00% - 32 Legal Advertising 1,000 417 - 417 0.00% - Miscellaneous Services 2,600 1,083 776 307 29.85% 36 Misc-Assessmnt Collection Cost 18,079 12,453 15,712 (3,259) 84.12% 299 Office Supplies 350 148 58 88 16.57% - Total Personnel and Administration 137,782 77,895 65,162 12,533 47.29% 3,753 Water-Sewer Comb Services Contracts-Mgmt Services 309,533 128,972 136,999 (8,027) 44.26% 27,400 • Contracts-Generator Maint 1,750 - - - 0.00% - Communication-Teleph-Field 4,270 1,779 2,063 (284) 48.31% 282 Utility-General 86,000 35,835 32,526 3,309 37.82% 6,142 R&M-Irrigation 22,570 9.404 2,270 7,134 10.06% - R&M-Lift Station 6,000 2,500 18,741 (18,241) 312.35% - R&M-Potable Water Lines 6,000 2,500 - 2,500 0.00% - R&M-Water Plant 10,000 4,167 492 3,675 492% - R&M-Waste Water Plant 18,000 8,885 (6,403) 13,088 -40.02% - R&M-Sewer Lines 6,000 2,500 806 1,694 13.43% 779 R&M-Backflow Inspection 4,000 1,685 - 1,665 0.00% - Misc.-Licenses&Permits 7,375 6,375 1,000 5,375 13.56% - Cap Outlay-Waste Water Plant 80,796 25,330 - 25,330 0.00% - Total Water-Sewer Comb Services 540,294 227,892 188,494 39,198 34.89% 34,603 Report Date:3/4/2016 4 PORT OF THE ISLANDS Agenda Page#19 Community Improvement District Water And Sewer Fund Statement of Revenues,Expenses and Changes in Net Assets For the Period Ending February 29,2016 ANNUAL YTD ACTUAL ADOPTED YEAR TO DATE YEAR TO DATE VARIANCE($) AS A%01 FEB-16 ACCOUNT DESCRIPTION BUDGET BUDGET ACTUAL FAV(UNFAV) ADOPTED BUD ACTUAL Debt Service Principal Debt Retirement 551,529 - - - 000% - Interest Expense 103,831 51.915 8,653 43,263 6.33% - Total Debt Service 655,360 51,918 8,653 43,263 1.32% - TOTAL OPERATING EXPENSES 1,333,436 357,303 262,309 94,994 19.67% 38,356 Operating income(loss) 152,327 565,541 827,789 82,228 412.12% (5,478) Change in net assets S 152,327 $ 565,541 $ 627,769 $ 62,228 412.12% $ (5,478) TOTAL NET ASSETS,BEGINNING(OCT 1,2015) 7,461,688 7,461,688 7,461,688 TOTAL NET ASSETS,ENDING $ 7,614,015 $ 8,027,229 $ 8,089,457 Report Date:3/4/2016 5 PORT OF THE ISLANDS Agenda Page#20 Community Improvement District Trend Report-Water And Sewer Fund Statement of Revenues,Expenses and Changes in Net Assets For the Period Ending February 29,2016 TOTAL Oct Nov Dec Jan Feb Actual Thru Adopted Account Description Actuel Actual Actual Actual Actual 212912016 Budget Operating Revenues Interest-Investments $ 5 $ 5 $ 8 $ 11 $ 2 $ 33 $ 287 Water Revenue 3,353 4,035 4,219 6,652 4,354 22,614 59,070 Sewer Revenue 4,873 5,511 6,245 9.869 6,518 33,018 89,320 Irdpation Fees 10,257 10977 9,600 9,358 6,365 46,555 121,990 SpecialAssmnts-TaxCollects 10,027 412,888 342,200 36,728 15,168 817,012 933,964 Special Assmnts-CDD Colludes - - - • 331,781 Special Assmnts-Discount (528) (16,516) (13,268) (872) (229) (31,414) (50,629) Other Miscellaneous Revenuer 385 400 275 500 700 2,260 - Total Operating Revenues 28,372 417,300 349,279 62,246 32,878 890,078 1,485,763 Operating Expenses Personnel and Administration P/R-Board of Supervisors 1,000 500 500 500 500 3,000 7,000 FICA Taxes 77 38 38 38 38 230 536 ProfServ-Engineering - 1,010 1,067 916 - 2,993 19,000 ProfSery-Legal Services 980 841 1,037 159 215 3,231 20,000 ProlServ-Mgmt Consulting Sen 2,594 2,594 5,187 - 2,594 12,968 31,122 ProfSeerv-Property Appraiser 12,969 - - - - 12,989 14,009 ProfServ-SpecialAssessmen - - 8,617 - - 8,617 8,617 • Auditing Services - - - - - 3,500 Postage and Freigh 20 17 140 24 14 215 700 Rental-Meeting Room 50 25 - 25 25 125 350 • Insurance-General Llabilit 2,007 - - 2,007 - 4,014 9,719 Printing and 8indinf - 121 55 26 32 234 600 LegalAdvertisinl - - - - 1,000 Miscellaneous Servicer 215 173 175 177 38 776 2,600 Misc-Assessmnt Collection Cos 190 7,927 6,579 717 299 15,712 18,679 Office Supplies - 19 39 - - 58 350 Total Personnel and Administration 20,122 13,265 23,434 4,589 3,753 65,162 137,782 Water-Sewer Comb Services Contracts-MgmtServices25,794 25,794 30,611 27,400 27,400 136999 309,533 Contracts-Generator Maim - - - - 1,750 Communication-Teleph-Fielc 943 273 281 284 282 2,083 4,270 Utility-Genera 6,670 6,680 6,695 6,340 6,142 32,526 86,000 R&M-Irrigation 203 - - 2,068 - 2,270 22,570 R&M-Lift Starer - 10,562 8,179 - - 18,741 6,000 R&M-Potable Water Lines - - - - - 6,000 • R&M-Water Plan 307 185 - 492 10,000 R&M-Waste Water Plan 40 83 (6,526) - - (6,403) 16,000 R&M-Sewer Lines 27 - - 779 806 6,000 R&M-Baddlow Inspector - - • - - 4,000 Misc-Licensee&Permits 1,000 - - - - 1,000 7,375 Cap Oueay-Waste Water Plan - - • - - - 60,796 Total Water-Sewer Comb Services 34,650 43,720 39,240 36,277 34,603 188,494 540,294 Debt Service Principal Debt Retremen - - - - - - 551,529 Interest Expense - 8,653 - - - 8,653 103,831 Total Debt Service - 8,653 - - - 8,653 655,360 Total Operating Expenses 54,772 65,644 62,674 40,866 38,356 262,306 1,333,436 Operating income(loss) 9 (26,400) $ 351,656 $ 266,605 9 21,380 $ (5,478) 627,759 152,327 Net Assets,Beginning(Oct 1,2015) 7,461,688 7,461,688 Net Assets,Ending $8,069,457 $7,614,015 Report Date:3/4/2016 6 Agenda Page#21 Port of the Islands Community Improvement District Supporting Schedules February 29, 2016 C) a CO N I- N N a 00 ill Il) m 0 0 0 0 0 a N. 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E a al I § f ) § / 71 - - „ m | 0 C % t — 2 ■ z ! k a. \E z00o ouJo ca§ \ )\ 2 \ ` ` \ \ ( \ k� § m § Q k / _W rt- 8 <0 k \ kk a j 0 z \ PORT OF THE ISLANDS Agenda Page#24 Community Improvement District Non-Ad Valorem Special Assessments Collier County Tax Collector-Monthly Collection Report For the Fiscal Year ending September 2016 ALLOCATION BY FUND DISCOUNT/ GROSS DATE NET AMOUNT (PENALTIES) COLLECTION AMOUNT GENERAL WATERISEWER RECEIVED RECEIVED AMOUNT COSTS RECEIVED FUND FUND Assessments Levied FY 2016'" $ 1,230,319 $ 323,431 $ 906,888 Allocation% 100% 26% 74% 10/27/15 $ 12,629 $ 717 $ 258 $ 13,604 $ 3,576 $ 10,027 11/16/15 $ 121,527 $ 5,167 $ 2,480 $ 129,174 $ 33,958 $ 95,216 11/30115 $ 405,451 $ 17,240 $ 8,275 $ 430,966 $ 113,294 $ 317,672 12/14/15 $ 396,316 $ 16,691 $ 8,088 $ 421,096 $ 110,699 $ 310,396 12/31/15 $ 41,001 $ 1,309 $ 837 $ 43,147 5 11,343 5 31,804 01/29/16 $ 47,670 $ 1,184 $ 973 $ 49,827 $ 13,099 $ 36,728 02/26/16 $ 19,861 $ 311 $ 405 $ 20,578 $ 5,410 $ 15,168 TOTAL $ 1,044,457 $ 42,618 $ 21,315 $ 1,108,390 $ 291,378 $ 817,012 %Collected 90.09% 90.09% 90.09% TOTAL OUTSTANDING $ 121,930 I$ 32,053 $ 89,876 Year Parcel ID Description Amount Comments FY 2010 1058920500 POI Hotel 119,627 bankruptcy FY 2011 1058920500 POI Hotel 119,627 bankruptcy FY 2012 1058920500 P0)Hotel 119,638 bankruptcy FY 2013 1058920500 POI Hotel 119,638 bankruptcy FY 2014 1058920500 POI Hotel 119,637 bankruptcy FY 2014 1058920005 POI Realty LLC 268,677 FY 2015 various Lake Huron,LLC 33,753 Total Delinquent Parcels-Tax Collector 900,597 FY 2015 1058920500 POI Hotel 119,746 bankruptcy FY 2015 1058920513 Marando,Dominic 6,761 FY 2015 1058920005 POI Realty LLC 268,658 Total Delinquent Parcels-Direct Billed 395,165 Total Current Parcels-Direct Billed 466,002 TOTAL DELINQUENTIOUTSTANDING 1,883,694 Note": Lake Huron,IC parcels were direct billed subsequent to budget adoption. Report Date:3/1/2016 9 PORT OF THE ISLANDS Agenda Page#25 Community Improvement District Series 2010 Special Assessment Revenue Bond 1.Recap of Capital Project Fund Activity Through February 29,2016 Bond Issued(Construction Account) $ 5,500,000 Source of Funds:Interest Earned $ 8,629 Use of Funds: COI $ (67,896) COI(costs transferred to checking account) $ (5,000) Disbursements: Water Treatment Plant $ (5,333,694) Disbursements: Lift Station Rehab $ (102,040) $ (5,508,629) Adjusted Balance in Construction Account February 29,2016 $ - 2.Funds Available For Construction at February 29,2016 Book Balance of Construction Account at February 29,2016 $ 25,196 Construction Funds available at February 29,2016 $ 25,196 3.Investments-BB&T at February 29,2016 Estimated Type Yield Principal Construction Fund: 0.12% $ 25,196 ADJ:Outstanding Amounts Due $ - Balance at February 29,2016 $ 25,196 4. General Bond Information Issued: 2010 Matures: 2020 Bond Interest Rate: 3.51% FY 2016 budgeted bond payment as%of gross assessments(water/sewer fund): 52% NOTE: The February statement was not available as of this report date. Report Date:3/4/2016 10 PORT OF THE ISLANDS Agenda Page#26 Community Improvement District Construction Schedule IAMOUNT OF CAPITAL WATER TREATMENT LIFT STATION REQ.# DATE CONTRACTOR REQUISITION OUTLAY COI PLANT REHAB COI 10/20/10 Greenberg Traung $ 10,000 $ - $ 10,000 $ - $ - COI 10/20/10 BB&T 2,700 2,700 COI 10/20/10 Severn Trent Management Svcs 15,000 15,000 COI 11/02/10 Dan Cox 15,000 15,000 1 11/09/10 Port of the Islands CID(reimb) 321,537 321,537 321,537 2 11/18/10 South Florida Excavation 26,504 26,504 26,504 3 11/24/10 Naples Daily News 151 151 151 4 01/04/11 Century Link 26,311 26,311 26,311 5 12/16/10 South Florida Excavation 18,009 18,009 18,009 6 02/01/11 Hole Montes 2,561 2,581 2,561 7 02/01/11 Hole Montes 18,200 16,200 16,200 8 02/01/11 Hole Montes 13,207 13,207 13,207 9 02/10/11 Benchmark EnviroAnalytical,Inc. 1,019 1,019 1,019 10 02/17/11 Hole Montes 1,983 1,983 1,983 11 03/07/11 Hole Montes 8,250 6,250 8,250 12 03/16/11 South Florida Excavation 12,762 12,782 12,762 13 03/29/11 Cardinal Contractors 27,000 27,000 25,196 27,000 14 04/06/11 Hole Mantes 13,850 13,850 13,850 15 05/05/11 South Florida Excavation 18,587 18,587 18,587 16 05/18/11 Cardinal Contractors 95,029 95,029 95,029 17 05/19/11 Hole Montes 39,565 39,565 39,565 18 06/14/11 KW Controls 1,039 1,039 1,039 19 06/14/11 Cardinal Contractors 196,572 196,572 196,572 20 07/06/11 Hole Montes 19,575 19,575 19,575 21 07/22/11 Cardinal Contractors 170,192 170,192 170,192 22 07/27/11 Hole Montes 22,325 22,325 22,325 23 08/19/11 Cardinal Contractors 156,353 156,353 156,353 24 08/30/11 Hole Montes 19,700 19,700 19,700 25 09/16/11 South Florida Excavation 6,971 6,971 6,971 26 09/16/11 South Florida Excavation 4,602 4,602 4,602 27 09/16/11 Cardinal Contractors 278,893 278,893 278,893 28 09/27/11 Michael Evans Computers 3,255 3,255 3,255 29 10/17/11 Cardinal Contractors 85,416 85,416 85,416 30 11/03/11 Hole Montes 833 833 833 11103/11 Hole Montes 43,975 43,975 43,975 33 11/23/11 KW Controls 24,337 24,337 24,337 Total FY2011 $ 1,717,261 $ 1,674,561 $ 67,896 $ 1,674,561 $ - 1 32 11/14/11 Cardinal Contractors $ 266,314 $ 266,314 $ - $ 266,314 34 12/15/11 South Florida Excavation 4,602 4,602 4,602 35 12/15/11 BCI Technologies 7,121 7,121 7,121 36 12/15/11 ITT Water Equipment Tech 586,767 586,767 586,767 37 12/16/11 Cardinal Contractors 647,523 647,523 647,523 38 12/30/11 Hole Montes 43,673 43,673 43,673 39 01/24/12 Hole Montes 25,610 25,610 25,610 40 01/24/12 Cardinal Contractors 174,823 174,823 174823 41 01/30/12 KW Controls 73,011 73,011 73,011 42 02/24/12 Cardinal Contractors 240,416 240,416 240,416 43 03/15/12 Cardinal Contractors 246,740 246,740 246,740 44 04/05/12 Hole Montes 48,232 48,232 48,232 45 04/23/12 Cardinal Contractors 89,577 89,577 89,577 46 05/09/12 ITT Water Equipment Tech 30,578 30,578 30,578 47 05/16/12 Cardinal Contractors 62,629 62,629 62,629 48 05/17/12 KW Controls 12,169 12,169 12,169 49 06/12/12 Hole Montes 65,277 65,277 65,277 50 06/12/12 Severn Trent Environmental Svcs 9,027 9,027 9,027 Report Date:3/4/2016 11 PORT OF THE ISLANDS Agenda Page#27 Community Improvement District Construction Schedule IAMOUNT OF CAPITAL WATER TREATMENT LIFT STATION REQ.# DATE CONTRACTOR REQUISITION OUTLAY 001 PLANT REHAB 51 06/12/12 BCI Technologies 20,000 20,000 20,000 52 06/13/12 Cardinal Contractors 207,112 207,112 207,112 53 06/29/12 Soto's Lawn Service,Inc. 19,680 19,680 19,680 54 07/18/12 Cardinal Contractors 13,633 13,633 13,833 55 07/25/12 W.E.Johnson Equipment 33,088 33,088 33,088 56 08/03/12 Hole Montes 49,982 49,982 49,982 57 09/04/12 Severn Trent Environmental Svcs 3,045 3,045 3,045 58 09/04/12 Cardinal Contractors 195,290 195,290 195,290 59 09/19/12 Hole Montes 21,350 21,350 21,350 60 09/19/12 BCI Technologies 33,279 33,279 33,279 61 09/19/12 Cardinal Contractors 52,400 52,400 52,400 I Total FY 2012 $ 3,282,946 $ 3,282,946 $ - $ 3282,946 $ - I 62 10/16/12 RMA Geological Consultants $ 5,990 $ $,990 $ - $ 5,990 63 10/16/12 Cardinal Contractors 151,859 151,859 151,859 64 11/01/12 Hole Montes 10,027 10,027 10,027 65 12/11/12 Severn Trent 48,567 48,567 48,587 66 01/09/13 RMA Geological Consultants 9,170 9,170 9,170 67 01/17/13 Hole Montes 8,138 8,138 8,138 68 01/17/13 RMA Geological Consultants 16,746 16,746 16,746 89 01/17/13 Severn Trent 1,569 1,569 1,569 70 02/05/13 Cardinal Contractors 26,705 26,705 26,705 71 02/05/13 KW Controls 12,169 12,169 12,169 72 02/05/13 Hole Montes 2,533 2,533 2,533 73 02/21/13 KW Controls 12,169 12,169 12,169 74 04/23/13 RMA Geological Consultants 1,600 1,600 1,600 75 10/11/13 Xylem 43,747 43,747 43,747 78 02/25/14 Xylem 25,200 25,200 25,200 Total FY 2013 $ 376,187 $ 376,187 $ - $ 376,187 $ - I Total FY 2014 $ - $ - $ - $ - $ - I 77 02/11/15 Fortiline $ 8,700 $ 8,700 78 03/04/15 Fortiline 148 148 79 03/04/15 Ferguson 319 319 80 03/26/15 Severn Trent 9,596 9,596 81 04/08/15 KW Controls 5,346 5,346 82 04/08/15 Gulf Slates Electric 5,240 5,240 83 04/08/15 Gulf States Electric 6,770 6,770 84 04/08/15 Xylem 1,964 1,964 85 04/08/15 Xylem 697 697 86 04/17/15 KW Controls 5,346 5,346 87 04/17/15 KW Controls 5,346 5,346 88 04/17/15 KW Controls 2,180 2,180 89 04/17/15 Severn Trent 12,965 12,965 90 04/29/15 KW Controls 5,346 5,346 91 04/29/15 KW Controls 32,076 32,076 I Total FY 2015 $ 102,040 $ - $ - $ - $ 102,040 I I Grand Total $ 5,478,433 $ 5,333,694 $ 67,896 $ 5,333,694 $ 102,040 I Interest FY 2011 Interest $ 5,744 FY 2012 Interest 2,291 FY 2013 Interest 303 FY 2014 Interest 173 FY 2015 Interest 98 FY 2016 Interest 19 $ 8,629 Report Date:3/4/2016 12 PORT OF THE ISLANDS Agenda Page#28 Community Improvement District All Funds Capital Improvement Program-Status Report Updated thru 2129/16 ROADS PROGRAM Project No. FY 2016 FY 2016 PAID IN FY PAID PROJECT Project Name or DescriptionBudget nl ESTIMATEttr 2016 INCEPTION TO FY 2017 FY 2018 FY 2019 FY 2020 STATUS DATE R-3 Road resurfacinq=Stella MOifititld.r$Y60f @ S`x � ,rtx,- 6, 4- >;*i $ s x'-.s `kms 25,000 R-4 -Roadresurfacing-UMonRoeddTrtlJI1r+i $1 t *to ( .i„�.t r $ ks "r �'-`� 1Ts.oxx-, Total R08ds Program e ,w. axu.,iwr.-. ,<x,-t-.>.�,t�*x�'�,.✓..E a,,.. e ,��„x,...s,ac.. R....:. $ ,.4 rt74.:,o.Ar ,2so,ODO P- -i Total General Fund!$ -I$ -I$ -1$ •I$ -I S -I$ -I$ 250,000 -'sit. :`7 IRRIGATION PROGRAM PROJECT PAID NO. PROJECT NAME OR DESCRIPTION FY 2016 FY 2016 PAID IN FY INCEPTION TO FY 2017 FY 2018 FY 2019 FY 2020 PROJECT Budget° ESTIMATE° 2016DATE t'I STATUS 1-13 Replace well pump/motor $ - $ - $ - $ - $ 15,000 $ - $ - $ - 1-14 Upgrade irrigation system $ - $ - $ - $ - $ - $ 40,000 $ - $ - Total Irrigation Program S - $ - $ -' $ - $ 15,000 $ 40,000 $ - $ - WATER PROGRAM W-19 Video surveillance and monitoring $ 10,C00 $ 10,000 $ - $ - $ - $ - $ - ST project W-22 Fire hydrant repair and replacement $ - $ - $ 3,090 $ - $ - $ - $ - ST project W 24 Replace well pump/motor $ - $ - $ - $ - $ 16,000 $ $ - $ - W-25 Replace water plant membrane $ - $ - $ - $ - $ 70,000 $ - $ - $ - W-26 Raw water line $ - $ - $ - $ - $ - $ - $ - $ 700,000 W-27 Finished water line $ - $ - $ - $ - $ - $ - $ - $ 300.000 Total Water Program $ 10,000 $ 10,000 $ - $ 3,090 $ 86,000 $ - $ - $1,000,000 WASTEWATER PROGRAM ST combined WW-23 SCADA and control panel for lift stations $ 30,796 $ 30,796 $ - $ 77.137 $ 30,796 $ 30,796 $ - $ - wANW-26 WW-24 MBR Membranes $ 20,000 $ 20,000 $ - $ - $ 60,000 $ - $ - $ - ST WW-27 Lift station upgrade $ - $ - $ - $ - $ 80,000 $ 80,000 $ 80,000 $ 80,000 WW-28 Lift station pump replacement $ - $ - $ $ - $ 15,000 $ 15,000 $ 15,000 $ 15,000 WW-29 Replace l blower for process control $ - $ - $ - $ - $ 20,000 $ - $ - $ - Total Wastewater Program S 50,798 S 50,796 S - $ 77,137 $ 205,796 S 125,796 S 95,000 $ 95,000 o.,t' sl Total Water/Sewer Fund!$ 60,796 I$ 60,796 1$ -1$ 80,227 l$ 306,796 l$ 166,796 I$ 96,000!$ 1,096 000 Jr{.6 NOTE Irl:The amounts shown in the'FY 2016 ESTIMATE'columns reflect the most recent approximation of what the District expects to spend on each project between October 1, 2015 and September 30,2018. NOTE 121.The amounts shown in the'PAID IN FY 2016'column reflects project expenses incurred between October 1,2015 and September 30,2016. The total of these columns will lie to the amounts reported as'Year to Date Actual-Capital Outlay'in the corresponding monthly financial statements. NOTE t31.The'PAID INCEPTION TO DATE'columns reflect any payments made between FY 2006 and present. Report Date.3/4/2016 13 PORT OF THE ISLANDS Agenda Page#29 Community Improvement District All Funds Capital Improvement Program-Status Report Completed Projects Project No. Project Name or Description I Project Total I Co eon I Comments DatIG-1 Collier County Inning/Fire Station Property _5 22,3240. t 1.,Completed in FY 2010 G-2 Sign Variance Petition-Union Road 5 42,683 AY:1'Y,i' i. Completed in FY 2011 I R1&2 (Road resurfacing and repair I$ 473138}"r$*30)20071 Completed in FY 2007 I-1 Irrigation&Fire Control Panel Upgrade $ 54621 9,t0I2008 Completed in FY 2008 I-2 Irrigation Supply Well Project $ 34,765 10112008 Completed in FY 2009 1-3 Wellfield Mechanical Upgrades S 218.732 -( /6/3072009 Completed in FY 2009 1-4 3rd well to provide irrigation water supply $ 287,793 813120ifCompleted in FY 2010 15 Wellfield SCADA $ 27,587 kCompleted in FY 2010 :040050 1.6 Electrical Upgrades for Wellfield and VNWTP Generator $ 247,386Completed in FY 2010 1.7 Canal PS Modfications $ 4,269 41.1tAtiitelt Completed in FY 2010 1-10 Wellhead Retrofitting $ 11,615 Completed in FY 2012 I-11 Well Monitoring $ 18,748 ,9 Completed in FY 2013 1-12 Pump Retrofitting $ 10,770 c . Completed in FY 2013 W-2 Water Treatment Plant-replace transfer pumps $ 9887 "T';00026j6 Completed in FY 2008 W-4 Water Treatment Plant-repairs to building(roof,doors,windows,painting) $ 14850 ''',,,t,letiriecla Completed in FY 2008 W-5 Water Treatment Plant-replace metal launders and walkways on softening unit&other repairs $ 56,877 a r=Completed in FY 2009 W-6 Water Treatment Plant-replace gaseous them storage/feed sys(chlorine)w/liquid chem(bleach) $ 38,088^ '' ,.o r Completed in FY 2009 W-7 Water Treatment Plant-air condition room that houses compliance monitoring equipment $ 3,901 4;0313012006 Completed in FY 2008 W-13 Water Treatment Plant-design new WTP $ 488,844 p.,Ffoolootgsitt Completed in FY 2011 W-14A Water Treatment Plant-New Construction $ 4,409.326a,W801201'4 Completed in FY 2014 W-14B Water Treatment Plant-Inspection of new construction $ 440,8941'',480/204 Completed in FY 2013 W-15 Water Treatment Plant-New meter replacement program(with backflow prevention) $ 257,514 ..*:,49,10M5$3,Completed in FY 2013 W-17 SCAMP. $ 223,093 4.1:0'/2klti 1 Completed in FY 2009 W-23 Stormwater Rention Ponds $ 110,776 d` f r Completed•in FY 2011/2012 W-23e Disinfection Conversion-free chlorine to chlorantines $ 11,427 %`;t" 2UAti Completed in FY 2009 WW-5 Wastewater Treatment Plant-two new mixers $ 18,810z9r6W'Q09 Completed in FY 2008 WW-8 Wastewater Treatment Plant-add second reuse pump $ 111,973 °titBX31)000 Completed in FY 2008 Wastewater Treatment Plant-replace gaseous chem storage/feed systems(chlorine and sulfur dioxide)WI liquid ) r .t' ".3k, WW-10 chem(bleach and sodium thiosulfate) $ 38,088,mgr.. <, . Completed in FY 2009 W W-13A Reuse Storage Tank $ 586,299 z O4 Completed in FY 2010 WW-13B Automation of reuse water system and supplemental water $ 56,358!-1;8/8;t20! Completed in FY 2010 W W -18 DynaLift MBR Membrane System $ 1,112,360 5 ,1 9d Completed in FY 2011 W W W W -19 Electrical service upgrades at iP $ 231,100 72009 Completed in FY 2009 WW-20 New VVVVTP Generator $ 110,776 1 '67,*p724OR Completed in FY 2009 WW-23 SCADA and control panel for lift stations $ 77,137 kititiiiiriAiondird Completed in FY 2014 Report Date:3/4/2016 14 PORT OF THE ISLANDS Agenda Page#30 Community Improvement District General Fund Cash Flow Projections MAR APR MAY JUN JUL AUG SEP 2016 2016 2016 2018 2016 2018 2018 Cash Beginning Balance $ 758,851 $ 950,684 $ 930,413 $ 898,985 $ 867,558 $ 834,124 $ 802,171 Cash Inflow 13,938 16,166 139 139 139 139 139 Cash Outflow (34,429) (36,436) (31,566) (31,566) (33,573) (32,091) (31,566) CD Investment - - - - - - - Add:Prepaid Items - - - - - - - Add: Due from WS Fund 226.933 - - - - - - Less:Current Liabilities(as of 2/29/16) (14,609) - - - - - - Total Estimated Cash Balance WITHOUT past due assessments or FY 2016 direct billing $ 950,684 $ 930,413 $ 898,985 $ 867,558 5 834,124 $ 802,171 $ 770,744 Total Estimated Cash Balance WITH past due assessments and FY 2016 direct billing $ 1,395,402 $ 1,375,131 $ 1,343,703 $ 1,312,276 $1,278,842 $ 1,246,889 $ 1,215,462 Cash Receipts Special Assessments $ 16,027 $ 16,027 $ - $ - $ - $ - $ - Special Assessments-Discount (2,227) - - - - - - Interest 139 139 139 139 139 139 139 Total Cash Inflow $ 13,938 $ 16,166 $ 139 $ 139 $ 139 $ 139 $ 139 Operating Expenditures Administrative P/R-Board of Supervisors $ 500 $ 500 $ 500 $ 500 $ 500 $ 1,000 $ 500 FICA Taxes 45 45 45 45 45 45 45 ProfServ-Engineering 1,583 1,583 1,583 1,583 1,583 1,583 1,583 ProfSery-Legal Services 1,668 1,666 1,666 1,666 1,666 1,666 1,666 ProfServ-Mgmt Consulting Sery 2,583 2,583 2,583 2,583 2,583 2,583 2,583 ProfServ-Property Appraiser - - - - - - - ProfServ-Special Assessment - - - - - - - Annual Audit 1,750 1,750 - - - Postage and Freight 50 50 50 50 50 50 50 Rental-Meeting Room 25 25 25 25 25 50 25 Insurance-General Liability - 2,007 - 2,007 - - Printing&Binding 50 50 50 50 50 50 50 Legal Advertising 83 83 83 83 83 83 83 Miscellaneous Services 115 115 115 115 115 115 115 Misc.-Assessmnt Collection Cost 1,113 1,113 - - - - - Misc.-Web Hosting 63 83 83 83 83 83 83 Office Supplies 29 29 29 29 29 29 29 Annual District Filing Fee - - - - - - - Total Administrative $ 9,675 $ 11,882 $ 6,812 $ 8,812 $ 8,819 $ 7,337 $ 6,812 Maintenance Contracts-Mgmt Services $ 8,333 $ 8,333 $ 8,333 $ 8,333 $ 8,333 $ 8,333 $ 8,333 Contracts-Landscape 6,902 6,902 6,902 6,902 6,902 6,902 6,902 Electricity-Streetlighting 1,500 1,500 1,500 1,500 1,500 1,500 1,500 Utility-Irrigation 1,417 1,417 1,417 1,417 1,417 1,417 1,417 R&M-Renewal&Replacement 5,833 5,833 5,833 5,833 5,833 5,833 5,833 R&M-Roads and Alleyways 685 685 685 685 685 685 685 R&M-Signage 83 83 83 83 83 83 83 Total Maintenance $ 24,754 $ 24,754 $ 24,754 $ 24,754 $ 24,754 $ 24,754 $ 24,754 Total Cash Outflow $ 34,429 $ 36,436 $ 31,566 $ 31,566 $ 33,573 $ 32,091 $ 31,566 Report Date.3/4/2016 15 PORT OF THE ISLANDS Agenda Page#31 Community Improvement District Water and Sewer Fund Cash Flow Projections MAR APR MAY JUN JUL AUG SEP 2016 2016 2016 2016 2016 2016 2016 Cash Beginning Balance $ 398,513 $ 150,739 $ (465782) $ (484780) $ (503,777) $ (555,179) $ (574701) Cash Inflow 66394 72,000 27,062 27.062 27,062 27,062 27,062 Cash Outflow-Expenses (50,922) (688,521) (48,059) (46,059) (78,484) (48,584) (48,059) Add:Prepaid Items - - - - - - - Less:Due to General Fund (228,933) - - - - - - Less:Current Liabitties(as of 2/29/16) (36,313) - - - - - - Total Estimated Cash Balance WITHOUT past due assessments or FY 2015/FY 2016 direct billing $ 160,739 $ (466,782) $ (484,780) S (603,777) $ (656,179) $ (674,701) $ (693,899) Total Estimated Cash Balance WITH past due assessments and FY 2016 direct billing 5 1,468,180 $ 861,669 $ 832,661 $ 813,884 $ 762,262 $ 742,740 $ 723,742 Cash Receipts Special Assessments-Tax Collector $ 44,938 8 44,938 5 - $ - $ - $ - $ - Special Assessments-Discount (5,605) - - - - - - Water/Sewer/Irrigation Revenue 27,038 27,038 27,038 27,038 27,038 27,038 27,038 Interest/Miscellaneous 24 24 24 24 24 24 24 Total Cash Inflow $ 60.394 $ 72,000 9 27,062 5 27,062 $ 27,062 $ 27,082 $ 27,062 Operating Expenditures Administrative PIR-Board of Supervisors $ 500 $ 500 $ 500 $ 500 $ 500 $ 1,000 $ 500 FICA Taxes 45 45 45 45 45 45 45 ProfServ.Engineering 1,583 1,583 1,583 1,583 1,583 1,583 1,583 ProfServ-Legal Services 1,666 1,666 1,688 1,666 1,666 1,666 1,668 ProfServ-Mgmt Consulting Sery 2,594 2,594 2,594 2,594 2,594 2,594 2,594 ProtServ-Properly Appraiser - - - - ProfServ-Special Assessments - - - - - - - Annual Audit 1,750 1,750 - . - - - Postage and Freight 58 58 58 58 58 58 58 Rental-Meeting ROtNn 25 25 25 25 25 50 25 Insurance-General Liability - 2,007 - - 2.007 - Printing&Binding 50 50 50 50 50 50 50 Legal Advertising 83 83 83 83 83 83 83 MlscoOaneous Services 217 217 217 217 217 217 217 Misc-Assessmnt Collection Cost 3,113 3,113 - - - - - Office Supplies 42 42 42 42 42 42 42 Total Administrative $ 11,725 $ 13,732 $ 8,862 $ 6,862 $ 0,069 $ 7,387 $ 6,862 Maintenance Contracts-Mgml Services $ 25,794 $ 26,794 $ 25,794 $ 25,794 S 25,794 $ 25,794 $ 25,794 Contracts-Generator Maint - 1,750 . - - - - Comnunication-Teleph-Field 356 356 356 356 356 356 356 Utility-General 7,167 7,167 7,167 7,167 7,167 7,167 7,167 R&M-Irrigation 1,880 1,880 1,880 1,880 1,880 1,880 1,880 R&M-Lift Station 500 500 500 500 500 500 500 R&M-Potable Water Lines 500 500 500 500 500 500 500 R&M-Water Plant 833 833 833 833 833 833 833 R&M-Waste Water Plant 1,333 1,333 1,333 1,333 1,333 1,333 1,333 R&M-Sewer Lines 500 500 500 500 500 500 500 R&M-Backflow Inspection 333 333 333 333 333 333 333 Misc.-Licenses&Permits - - - - - - - CIP* - 30,398 - - 30.398 - - Total Maintenance $ 39,197 S 71,345 $ 39,197 $ 39,197 $ 69,595 $ 39,197 $ 39,197 Debt Service Principal and Interest $ - $ 803,444 $ - $ - $ - 9 - 5 - Total Debt Service $ - S 603.444 $ - 5 - $ - $ - S - Total Cash Outflow S 60,922 S 688,521 $ 48,069 $ 48,069 S 78,464 S 46,684 $ 46,069 'NOTE: Estimated GIP costs for anticipated projects are shown quarterly. Report nate:3/4/2016 16 PORT OF THE ISLANDS Agenda Page#32 Community Improvement District All Funds Cash Flow Projections-5 Year GENERAL FUND ADOPTED PROPOSED PROPOSED PROPOSED PROPOSED FY 2016 FY 2017 FY 2018 FY 2019 FY 2020 Operating Revenues Assessments(Net) $413,373 $413,373 $413,373 $413,373 $413,373 Interest/Miscellaneous $2,153 $2,153 $2,153 $2,153 $2,153 Total Operating Revenues $415,526 $415,526 $415,526 $415,526 $415,526 Operating Expenditures Administrative $121,696 $125,347 $129,107 $132,981 $136,970 Maintenance $293,830 $302,645 $311,724 $321,076 $330,706 Total Operating Expenditures $415,526 $427,992 $440,832 $454,056 $467,678 Capital Expenditures CIP Projects $0 $0 $0 $0 $0 Total Capital Expenditures $0 $0 $0 $0 $0 Estimated Ending Cash Balance WITHOUT past due assessments or FY 2016 direct billing $ 770,744 $745,438 $708,908 $654,755 Estimated Ending Cash Balance WITH past due assessments and FY 2018 direct baling $ 1,215,462 $1,190,156 $1,151,626 $1,099,473 WATER AND SEWER ENTERPRISE FUND ADOPTED PROPOSED PROPOSED PROPOSED PROPOSED FY 2016 FY 2017 FY 2018 FY 2019 FY 2020 Operating Revenues Assessments(Net) $1,093,920 $1,093,920 $1,093,920 $1,093,920 $1,093,920 Water/Sewer/Irrigation Revenue $245,800 $245,800 $245,800 $245,800 $245,800 Interest/Miscellaneous $285 $285 $285 $285 $285 Total Operating Revenues $1,340,005 $1,340,005 $1,340,005 $1,340,006 $1,340,006 Operating Expenditures Administrative $145,237 $145,237 $145,237 $145,237 $145,237 Maintenance $480,170 $480,170 $480,170 $480,170 $480,170 Total Operating Expenditures $625,407 $625,407 $625,407 $625,407 $625,407 Capital Expenditures CIP Projects $50,796 $305,796 $165,796 $95,000 $1,095,000 Total Capital Expenditures $50,796 $305,796 $165,796 $95,000 $1,095,000 Debt Service Principal and Interest $655,360 $655,360 $655,360 $655,360 $655,360 Total Debt Service $655,360 $655,380 $655,360 $655,360 $655,360 Estimated Ending Cash Balance WITHOUT past due assessments or FY 2018 direct billing $ (593,699) ($700,256) ($736,017) ($1,771,778) Estimated Ending Cash Balance WITH past due assessments and FY FY 2018 direct billing $ 723,742 $617,185 $581,424 ($454,337) NOTE: The above calculations assume 100%of assessments(including direct billing)will be received in FY 2017- 2020. 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U] - w coWa a4 ] 0' w i ff �Y I W KC E \ ) E W + `" 0 Awa + a 0 0 o H- an IA CI 2 W Vo v W to ahur H)E HI W' H H.10 co 4 U } .a W 0 HI X O OF. E. 0\ o ri l0 0 W U)H M IX z z N IH f.4 4.1 [z 0Z - E Cu {£� .-i 1 0C7a HW .-1 0 N N 0 44a Er.,04 o a Cl) P O KC 00 0nco WWW O O W � W, z0 W 07.+Z Z Z Z a) . VH/) z A• a 4 a 4 a 0 < m W I) C4CD N r C4-o r-N O N T 1`O h I-D) 0 U) r-co ul r-Cn 01 -i M .CA CO N u) N cr .i N N • Ma) 0tv csim OG CD O V1 U) N D. O 4 O q N E O a rn 0 o O >. N M a 0 VD u) m N M O m E z w a C4 C/ H 4 NIV NNOd�r/ W 0) N•v • •C� �.' I-OD In 1`O)mC E E M u)O)m N M W CD O 4 E 0 O a >+ C4 w 0 z a rz 0 a FC 0 1o� a oma› H .pox .O >+ 04 H .OL WOU)tr A 1 $t1'E r7 ACp0 FC 4 Z Fm<OOEPOWX04377 D4 d'Ul CP C d'd'b (u .--i.--1 e-1.-1.-I.-I O 1 1 1 1 1 1 1 VD N 0 U7 U)U) W N O N N N N m E IIIIII I n 000000.-4-I-I U w wwwwwww ▪ F-1 0 0000000 H 0 U m p4 om.-I.-+omr w I t I I I I 1 0 mwMN NN C ] I I I I I I I • 0 C01N v,40 T,-1 D Z .-1104..VaPaa.11 C4 N 0 0 0 0 0 0 E ONVOU)ID VD VD U. Z IIIIIII O 0 C Vr C C V'C er O 0000000 W C) I I I I I I I E U N N N N N N N A 4 N N N N N N N N 1:4 th co o 0 Mt N W QN I N M N O U A H M U O N0 A4 Rei • O U) 'I M O. N M O M H W2 03 U H a co M rC rn o, w CO ,n vi H 01 01 U N N Ca 0 O A. r ' C4 0 a' (T1 n PG H E] CI g4 •.cr) O M w M w U W H U O O .1gW 4-1 a KG (A H H \ U 0 1-C4 63 61 c4 1-1 c4 Ca 63 \ U H N00 M C4 O W H xxx HHH z ci 333 O Z C4 aaa Z 03 63 01 O 0 000 E 0 MMM 4 OV 0 0 Severn Trent Environmental Services Agenda Page#41 Port of the Islands Repair and Maintenance Budget Applied against budget account,copies of invoices available upon request Cap S 20,000 Contract: Oct 2015-Sept.2016 Inv.Date Service Vendor Invoice# Invoice$ Month Description 10/07/15 Water Plant Cummins Power South Troubleshoot&Repair to Display Control-LIGHTNING STRIKE CLAIM 080-93537 3,883.38 Flushed out Sand From Backflow @ 105 Morningside Cay. Water Meter Had Debris Causing Backflow to Dump. Labor 5.75 his @$77-1.5 O/T @ 10/15/15 Water/Backflow Severn Trent $115 WO46397 500.50 Called in For Locates Leaking at Meter Boxes. Used Trackhoe to Excavate area @ 25050 Peacock Lane to Trace Down Leak. Excavated Meters Back 10/08&10/13/15 Irrigation Severn Trent to Road&Fire Hydrant Valve. Filled in Area. WO 46398 1,235.25 Televised,Excavated&Repaired Break in Line of Sewer Lateral @ 162 10/30-10-31 Sewer Lines Severn Trent Newport Dr Unit 1202 WO 46440 1,500.00 10/06/15 Water Plant Severn Trent Replaced(8)12 Volt Dura12-5F2 Batteries in Rack Mounted UPS WO 46382 423.79 7,542.92 Oct.2016 09/23/15 Misc ABC Fire Equipment Sale 10-Tfuelext-Insp-Ext SVC-"o"ring/Collar 51181 240.09 240.09 Nov.2015 7,783.01 Nov.YTD Inspected&Worked 2"Ball Valve @ 333 Sunrise Cay to Get it to Open& 12/23/15 Irrigation Severn Trent Close Properly WO 46582 337.50 12/05/15 Bobcat Forklift Battery Charge T06267 372.70 12/11&12/16 Water Severn Trent Replace Safety Kit in Mueller Fire Hydrant&Put Back in Service WO 46508 347.50 1,067.70 Dec.2016 8,840.71 Dec.YTD 01/12/16 Water Severn Trent Replace 6"DrainValve,Pneumatic Actuator,Air Supply Fittings WO 3520-011216 727.78 Inspected Clean-Out @ 245 Stella Maris South for Washout. Raised Clean- Out Adapter,Sealed Hole in Pipe,Poured Concrete in Washout Under 11/30&12/30/15 Irrigation Severn Trent Driveway. WO 46489 800.27 01/12/16 Water Goodyear Rubber 1/4"Elbow-1/2"Mini Ball Valve 329237 26.49 09/03/15 Miller Sprockets-Hi-Volume Roller+Freight FL16-387196 73.62 01/01/16 Water Goodyear Rubber Brass Valves-Tubing-Etc. 330207 122.24 Inspected for Possible Leak&Found Meter Leaking&Needed to be 12/04/15 Water Severn Trent Replaced WO 46499 225.00 Picked Up Bypass Pump in Order to Pump Down LS#5 so the Pump Could 12/11/15 Sewer Severn Trent be Pulled&Inspected. Pulled,Deragged&Placed Back into Operation. WO 46509 1,150.73 3,126.13 Jan-16 11,966.84 Jan.YTD POI Rebate For January 2016 3520 Maintenance 67230 26 Severn Trent Environmental Services Port of the Islands Agenda Page#42 Chemical Budget Must budget account,copies of invoices availal Cap $ 20,000 Contract: Oct 2015-Sept.2016 Inv,Date Service Vendor Description Invoiced Invoice$ Month 10/05/15 Dumont Hypochlorite Solutions-Sodium Hypochlorite 356138 202.50 10/05/15 Dumont Hypochlorite Solutions-Sodium Hypochlorite-As4000- 356137 1,162.98 Reverse Osmosis Antiscalant 10/19/15 Dumont Sodium Dydroxide Solution 357909 184.25 10/19/15 Dumont Hypochlorite Solutions-Sodium Hypochlorite 357910 135.00 1,704.73 Oct Total 11/02/15 Dumont Hypochlorite Solutions-Sodium Hypochlorite 359950 148.50 11/02/15 Dumont Hypochlorite Solutions-Sodium Hypochlorite-Sodium 359949 332.75 Peroxide 11/16/15 Hawkins Hypochlorite Solutions-Sodium Hypochlorite 3800814 228.00 11/16/15 Hawkins Sodium Hydroxide-Sodium Hypochlorite 3800813 259.22 968.47 Nov Total 2,673.20 YTD Total 11/30/15 Hawkins Sodium Hydroxide-Sodium Hypochlorite-AS400040% 3806751 410.65 11/30/15 Hawkins Sodium Hypochlorite 3806752 228.00 12/14/15 Hawkins Sodium Hydroxide-Sodium Hypochlorite 3813072 252.47 12/14/15 Hawkins Sodium Hypochlorite-Calcium Hypochlorite 3813073 571.72 12/28/15 Hawkins AS4000 40%-Sodium Hydroxide-Sodium Hypochlorite 3819274 451.15 12/28/15 Hawkins Sodium Hypochlorite 3819275 147.00 2,060.99 Dec Total 4,734.19 YTD Total 01/11/16 Hawkins Sodium Hydroxide-Sodium Hypochlorite 3824784 162.62 01/11/16 Hawkins Sodium Hypochlorite 3824785 228.00 01/18/16 Hawkins Sodium Hypochlorite 3827840 202.20 01/25/16 Hawkins AS4000 40%-Sodium Hypochlorite-AWC A-102 Plus 3831098 1,066.15 Antiscalant 01/25/16 Hawkins Sodium Hypochlorite 3831099 282.00 1,940.97 Jan Total 6,675.16 YTD Total POI Rebate For January 2016 3520 Chem i2l 64300 Severn Trent Environmental Services Agenda Page#43 Port of the Islands Instrumentation&Tech Applied against budget account,copies of invoices available upon request Cap $ 15,000 Contract: Oct 2015-Sept.2016 Inv.Date Service Vendor Invoice# Invoice$ Month Description Replaced(8)-12Volt Dural 2-5F2 Batteries in Rack Mounted UPS. Labor 2.75 hrs i $100- 10/06/15 Severn Trent Materials$135.26+10% WO 46382 423.79 423.79 Oct.2015 Replaced Batteries in UPS&PLC Cabinets,in Plant Lift Station,In Irrigation Pump Station Panel and Odorless Pupm Station Cabinet. Replaced PLC Batteries in SMT 1500 UPS in 11/04/15 Severn Trent Master PLC Cabinet. WO 46414 816.48 816.48 Nov.2015 1,240.27 Nov.YTO POI Rebate For January 2016 3520 instrumentation South Fork Community Development District Severn Trent Services,Management Services Division,210 N.University Drive#702•Coral Springs,FL 33071 Phone:(954)753-5841 -Fax:(954)345-1292 Date: March 21,2016 To: Jeffrey M.Granger j.granger(a,focusing.com Lynn Hoodless lhoodless( ,srwlegal.com Re: Minutes of the February 9,2016 Meeting From: Sandra Demarco District Recording Secretary Enclosed please find for your records a copy of the minutes of the above-referenced meeting of the Board of Supervisors of the South Fork Community Development District, which are to be kept on file for public access during normal business hours. Encl. :sd Agenda Page#45 Qualifying to Run for Office 2016 Qualifying Dates Noon,June 20,2016—Noon,June 24,2016 What happens when you go to the Supervisor of Elections office to qualify? You will file a loyalty oath, a Financial Disclosure Form 1 and either pay the $25 qualifying fee or file a certification for 25 signatures. Qualifying Fees $25.00 (Unless qualifying by petition) Qualifying by Petition In order to qualify by petition and thereby have the qualifying fee waived, a person needs to gather the signatures of 25 qualified voters residing within Collier County. The Division of Elections has prescribed the format of the petition, a copy of which can be obtained on the Division of Elections website,http://elections.dos.state.fl.us/. The deadline to submit petitions to the Supervisor of Elections is Noon, May 23, 2016. (Candidates must still qualify during the candidate qualifying period.) Please note that petitions may be submitted prior to the deadline. There is a verification fee of$.10 per signature to ensure the signers are valid residents within the CDD. Cash is accepted. The Supervisor of Elections recommends bringing your petitions in person. If you want to campaign, you are permitted to do so as long as you do not expend any funds. If you are going to expend money for signage, business cards, etc., even if it is your own money, you must open a campaign account and will need to file the required forms. You will also need to appoint a campaign treasurer and designate a campaign depository. If campaigning,signatures may not be obtained until the candidate has filed his or her appointment of campaign treasurer and designation of campaign depository. Contact the Supervisor of Elections for more specific information on qualifying by petition. Qualifying Officers The Qualifying Officer for Special District Offices is the Supervisor of Elections. Supervisor of Elections Ms.Jennifer J. Edwards Collier County Supervisor of Elections Rev. Dr.Martin Luther King Jr.Building,Collier County Government Complex 3295 Tamiami Trail East Naples, Florida 34112-5758 239-252-VOTE 239-774-9468(Fax) CollierGov.net RESOLUTION 2016-01 A RESOLUTION OF THE BOARD OF SUPERVISORS OF THE PORT OF THE ISLANDS COMMUNITY IMPROVEMENT DISTRICT CONFIRMING THE DISTRICT'S USE OF THE COLLIER COUNTY SUPERVISOR OF ELECTIONS TO CONTINUE CONDUCTING THE DISTRICT'S ELECTION OF SUPERVISORS IN CONJUNCTION WITH THE GENERAL ELECTION WHEREAS, the Port of the Islands Community Improvement District (hereinafter the "District")is a local unit of special-purpose government created and existing pursuant to Chapter 190,Florida Statutes,being situated entirely within Collier County,Florida;and WHEREAS,the Board of Supervisors of the Port of the Islands Community Improvement District (hereinafter the "Board") seeks to implement Section 190.006(3)(a)2c, Florida Statutes and to instruct the Collier County Supervisor of Elections (hereinafter the "Supervisor of Elections")to conduct the District's General Elections;and WHEREAS, the Supervisor has requested the District adopt a Resolution confirming the District's use of the Supervisor of Elections for the purpose of conducting the District's future elections of Board members in conjunction with the General Election;and WHEREAS, the District desires to continue to use the Supervisor of Elections for the purpose of conducting the District's elections of Board members in conjunction with the General Election. NOW, THEREFORE, BE IT RESOLVED BY THE BOARD OF SUPERVISORS OF THE PORT OF THE ISLANDS COMMUNITY IMPROVEMENT DISTRICT,THAT: Section 1. The Board is currently made up of the following individuals: Norine Dillon, J.Anthony Davis,Dale Lambert,Theodore Bissell and Richard Ziko. Section 2. The term of office for each member of the Board is as follows: Supervisor Dillon Seat 1 four year-Expires 11/2016 Supervisor Davis Seat 2 four year-Expires 11/2018 Supervisor Lambert Seat 3 four year-Expires 11/2016 Supervisor Bissell Seat 4 four year-Expires 11/2018 Supervisor Ziko Seat 5 four year-Expires 11/2016 Section 3. Seat 1 currently held by Norine Dillon, Seat 3 currently held by Dale Lambert and Seat 5 currently held by Richard Ziko are scheduled for the General Election in November 2016. Section 4. Pursuant to Section 190.006(8), Florida Statutes, members of the Board shall be entitled to receive for his or her services an amount not to exceed $200 per meeting of the Board,not to exceed$4,800 per year per member. Section 5. The term of office for the individuals to be elected to the Board in the November 2016 General Election is four years. Section 6. Election of Board members of the District Board shall be nonpartisan and shall be conducted in the manner prescribed by law for holding General Elections. Section 7. Pursuant to Section 190.006(3)(6), Florida Statutes, the new Board members elected at General Election shall assume office on the second Tuesday following their election. Section 8. The District hereby instructs the Supervisor of Elections to continue conducting the District's elections in conjunction with the General Election. The District understands it will be responsible to pay for its proportionate share of the General Election cost and agrees to pay same within a reasonable time after receipt of an invoice from the Supervisor of Elections. PASSED AND ADOPTED THIS 18TH DAY OF MARCH,2016. ATTEST: PORT OF THE ISLANDS COMMUNITY IMPROVEMENT DISTRICT Calvin Teague Antha• avis Secretary Chairperson 2 1 1 i I tn0 a) co m a • 0 0 ce 7)0 en Q O co y o m 2 ' O O O } mCI - y C N 0 LL 0 y .0.. , of -..• y Q ao m 't o o 0 0 Q a1 c c m 3) - E a E ._ N Ce y C1 e Z m a `o LL, IL 7 7 ± _1 m QQQ Q Q to i Zi < < < I 4 „, = E o X O q v O y m 4- . r. c y y m rte1 7 a 0 M W 0 ,G r,. Oto O M 2 .,LL a O y C 1v t� d Q n ea E E c c cn o1 Eu_ m c a) = ti s C ? y L Q m T7 LL g .. Ort a, CC . o C .c 17C000 C .� y I V -, .0 11 O o'Y a1 O °' c m N Z m C d v y �`_ ac o6 b v m == E a o C Y m c a Z I-' C. W < N O Z i C 2 Ll. O W 2 0 >. N V co y qg N W C •'a d u 12 a) C {9 7 LN t p1 N L a w C `a 0 V ^a O `- a1a m .' 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Igie;LLI X 2 : .9.1 SVC 'mitt 1 L a) X 1 rl:L5f Clil % 17 R U :5 s • 31 ' s 411 , 11 gi)244!R ,92.i5iigi w›:: . = .. rii.4W is!co!ci! I— . L75.. ;17.MLi.,17; !TijRig Ui 0 0 a V d E O O L a. E E O U Gf w O O a of 0 N W LL. L O Q 0 LY. a. m d S. 0 O 0 N w C co as W l� T A `0 ❑ H to w. C in cv Cl o a. . . ..• ... • 0 I'1 a 11— - 0 0 4 B 10 0 C I— 0 0. LU S i C — =. TI • I— 2.; • • - 0; (X i • .:, ; 0 • ..• • . ; • . • , . . • .• • . i C M w :t o 0 (V C el it. 0 _C : 0 ;0 2 ,.....- ro -o to w = I— Port of the Islands Community Improvement District ANNUAL FINANCIAL REPORT September 30, 2015 Port of the Islands Community Improvement District ANNUAL FINANCIAL REPORT Fiscal Year Ended September 30, 2015 TABLE OF CONTENTS Page Number FINANCIAL SECTION REPORT OF INDEPENDENT AUDITORS 1-2 MANAGEMENT'S DISCUSSION AND ANALYSIS 3-8 BASIC FINANCIAL STATEMENTS Government-wide Financial Statements Statement of Net Position 9 Statement of Activities 10 Fund Financial Statements Balance Sheet—General Fund 11 Reconciliation of Total General Fund Balances to Net Position of Governmental Activities 12 Statement of Revenues, Expenditures and Changes in Fund Balances—General Fund 13 Reconciliation of the Statement of Revenues, Expenditures and Changes in Fund Balances of General Fund to the Statement of Activities 14 Statement of Revenues, Expenditures and Changes in Fund Balances—Budget and Actual—General Fund 15 Statement of Net Position—Water&Sewer Fund 16 Statement of Revenues, Expenses and Changes in Fund Net Position—Water&Sewer Fund 17 Statement of Cash Flows—Water&Sewer Fund 18 Notes to Financial Statements 19-31 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 32-33 MANAGEMENT LETTER 34-35 INDEPENDENT ACCOUNTANT'S REPORT/COMPLIANCE WITH SECTION 218.415, FLORIDA STATUTES 36 cc Berger, Toombs, Elam, -el Gaines & Frank Certified Public Accountants PL 600 Citrus Avenue Suite 200 Fort Pierce,Florida 34950 772/461-6120 11 461-1155 FAX:772/468-9278 REPORT OF INDEPENDENT AUDITORS To the Board of Supervisors Port of the Islands Community Improvement District Collier County, Florida Report on the Financial Statements We have audited the accompanying financial statements of Port of the Islands Community Improvement District as of and for the year ended September 30, 2015, and the related notes to 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 an opinion on these financial statements based on our audits. We conducted our audits in accordance with auditing standards generally accepted in the United States of America and the standards applicable to financial audits contained in Government Accounting 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 opinion. Fort Pierce/Stuart -1 - Member AICPA Member AICPA Division For CPA Firms Member FICPA Private Companies Practice Section Berger,Toombs, Elam, Gaines& Frank To the Board of Supervisors Port of the Islands Community Improvement District Opinion 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 General Fund of Port of the Islands Community Improvement District, as of September 30, 2015, and the respective changes in financial position and the budgetary comparison for the General Fund for the year then ended in conformity 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 Discussion and Analysis on pages 3-8 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 a report dated March 10, 2016 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 and contracts. 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 Port of the Islands Community Improvement District's internal control over financial reporting and compliance. / dat2i/tkePftint. Berger,Toombs, Elam, Gaines&Frank Certified Public Accountants PL Fort Pierce, Florida March 10, 2016 -2- Port of the Islands Community Improvement District MANAGEMENT'S DISCUSSION AND ANALYSIS For the Year Ended September 30, 2015 Management's discussion and analysis of Port of the Islands Community Improvement District (the District) financial performance provides an objective and easily readable analysis of the District's financial activities. The analysis provides summary financial information for the District and should be read in conjunction with the District's financial statements. OVERVIEW OF THE FINANCIAL STATEMENTS The District's basic financial statements comprise three components; 1) Government-wide financial statements, 2) Fund financial statements, and 3) Notes to financial statements. The Government-wide financial statements present an overall picture of the District's financial position and results of operations. The Fund financial statements present financial information for the District's major funds. The Notes to financial statements provide additional information concerning the District's finances. The Government-wide financial statements are the statement of net position and the statement of activities. These statements use accounting methods similar to those used by private-sector companies. Emphasis is placed on the net position of governmental activities and business-type activities and the change in net position. Governmental activities are primarily supported by special assessments. Business-type activities are supported by charges to the users of those activities, such as water and sewer service charges. The statement of net position presents information on all assets and liabilities of the District, with the difference between assets and liabilities reported as net position. Net position are reported in three categories; 1) net investment in capital assets, 2) restricted and 3) unrestricted. Assets, liabilities, and net position are reported for all Governmental activities separate from the assets, liabilities, and net position of business-type activities. The statement of activities presents information on all revenues and expenses of the District and the change in net position. Expenses are reported by major function and program revenues relating to those functions are reported, providing the net cost of all functions provided by the District. To assist in understanding the District's operations, expenses have been reported as governmental activities or business-type activities. Governmental activities financed by the District include physical environment and general and government. Business-type activities financed by user charges include water and sewer services. Fund financial statements present financial information for the governmental fund and enterprise fund. These statements provide financial information for the major funds of the District. Governmental fund financial statements provide information on the current assets and liabilities of the funds, changes in current financial resources (revenues and expenditures), and current available resources. The enterprise funds financial statements provide information on all assets and liabilities of the funds, changes in the economic resources (revenues and expenses), and total economic resources. -3- Port of the Islands Community Improvement District MANAGEMENT'S DISCUSSION AND ANALYSIS For the Year Ended September 30, 2015 OVERVIEW OF THE FINANCIAL STATEMENTS (CONTINUED) Fund financial statements include a balance sheet and a statement of revenues, expenditures and changes in fund balances for all governmental funds. A statement of revenues, expenditures, and changes in fund balances—budget and actual, is provided for the District's General Fund. For the water and sewer fund, a statement of net position, a statement of revenues, expenses, and changes in fund net position; and a statement of cash flows are presented. Fund financial statements provide more detailed information about the District's activities. Individual funds are established by the District to track revenues that are restricted to certain uses or to comply with legal requirements. The government-wide financial statements and the fund financial statements provide different pictures of the District. The government-wide financial statements provide an overall picture of the District's financial standing, split between Governmental Activities and Business-type Activities. These statements are comparable to private-sector companies and give a good understanding of the District's overall financial health and how the District paid for the various activities, or functions, provided by the District. All assets of the District, including buildings, land, and roads are reported in the statement of net position. All liabilities, including principal outstanding on bond, are included. The statement of activities includes depreciation on all long lived assets of the District, but transactions between the different functions of the District have been eliminated in order to avoid "doubling up" the revenues and expenses. The fund financial statements provide a picture of the major funds of the District. In the case of governmental activities, outlays for long lived assets are reported as expenditures and long term liabilities, such as general obligation bonds, are not included in the fund financial statements. To provide a link from the fund financial statements to the government-wide financial statements, a reconciliation is provided from the fund financial statements to the government- wide financial statements. Notes to financial statements provide additional detail concerning the financial activities and financial balances of the District. Additional information about the accounting practices of the District and investments of the District are some of the items included in the notes to the financial statements. Financial Highlights The following are the highlights of financial activity for the year ended September 30, 2015. • The District's total assets exceeded total liabilities by $9,042,148. Unrestricted net position for Governmental Activities was $831,091 and for Business-type activities was $(492,685). Net investment in capital assets for Governmental Activities were $757,403 and for Business-type activities were$7,946,339. -4- Port of the Islands Community Improvement District MANAGEMENT'S DISCUSSION AND ANALYSIS For the Year Ended September 30, 2015 OVERVIEW OF THE FINANCIAL STATEMENTS(CONTINUED) Financial Highlights(Continued) • Governmental activities revenues totaled $319,670 while governmental activities expenses totaled $376,501. Business-type revenue totaled$1,029,084 while business- type expenses totaled$1,194,251. Financial Analysis of the District The following schedule provides a summary of the assets, liabilities and net position of the District. It is not intended to be a complete presentation of government-wide financial activity. Net Position Governmental Activities Business-type Activities Total 2015 2014 2015 2014 2015 2014 Current assets $ 842,474 $ 867,922 $ (368,465) $ (50,412) $ 474,009 $ 817,510 Capital assets,net 757,403 797,132 10,904,484 11,300,541 11,661,887 12,097,673 Total Assets 1,599,877 1,665,054 10,536,019 11,250,129 12,135,896 12,915,183 Current liabilities 11,373 19,729 675,749 673,163 687,122 692,892 Non-current liabilities - - 2,406,616 2,958,145 2,406,616 2,958,145 Total Liabilities 11,373 19,729 3,082,365 3,631,308 3,093,738 3,651,037 Net Position Net Investment In capital assets 757.403 797,132 7,946,339 7,931,844 8,703,742 8,728,776 Unrestricted 831,091 848,193 (492,685) (312,823) 338,406 535,370 Total Net Position $ 1,588,494 $ 1,645,325 $ 7,453,654 $ 7,618,821 $ 9,042,148 $ 9,264,146 The decrease in current assets for governmental activities is primarily due to the decrease in cash and investments as a result of the negative changes in net position. The decrease in capital assets for governmental activities and business-type activities is primarily due to depreciation in the current year. The decrease in non-current liabilities for business-type activities is primarily due to principal payments on bonds in the current year. -5- Port of the Islands Community Improvement District MANAGEMENT'S DISCUSSION AND ANALYSIS For the Year Ended September 30, 2015 OVERVIEW OF THE FINANCIAL STATEMENTS (CONTINUED) Financial Analysis of the District(Continued) The following schedule provides a summary of the changes in net position of the District and is presented at the government-wide level for comparison purposes. It is not intended to be a complete presentation of District-wide financial activity. Financial Activity Governmental Activities Business-type Activities Total 2015 2014 2015 2014 2015 2014 Program Revenues Charges for services $ 314,840 $ 319,002 $1,020,900 $1,043,279 $1,335,740 $1,362,281 General Revenues - Investment earnings 1,483 1,404 124 (1,261) 1,607 143 Miscellaneous 3,347 1,161 8,060 11,259 11,407 12,420 Total Revenues 319,670 321,567 1,029,084 1,053,277 1,348,754 1,374,844 Expenses General government 92,637 108,735 - - 92,637 108,735 Physical environment 283,864 297,073 - - 283,864 297,073 Water and sewer - - 1,194,251 1,296,992 * 1,194,251 1,296,992 Total Expenses 376,501 405,808 1,194,251 1,296,992 1,570,752 1,702,800 Transfers - (368,000) - 368,000 - - Change in Net Position (56,831) (452,241) (165,167) 124,285 (221,998) (327,956) Net Position- Beginning of Year 1,645,325 2,097,566 7,618,821 7,494,536 9,264,146 9,592,102 Net Position- End of Year $1,588,494 $1,645,325 $7,453,654 $7,618,821 $9,042,148 $9,264,146 The decrease in physical environment is primarily due to a decrease in repairs and maintenance. The decrease in water and sewer expenses is primarily related to a decrease in repairs and maintenance. -6- Port of the Islands Community Improvement District MANAGEMENT'S DISCUSSION AND ANALYSIS For the Year Ended September 30, 2015 OVERVIEW OF THE FINANCIAL STATEMENTS(CONTINUED) Capital Assets Activity The following schedule provides a summary of the District's capital assets at September 30, 2015. Governmental Business-Type Description Activities Activities Total Land and improvements $ 228,197 $ 293,061 $ 521,258 Improvements other than buildings 110,121 - 110,121 Infrastructure 1,313,611 15,426,890 16,740,501 Equipment 15,613 327,167 342,780 Less: accumulated depreciation (910,139) (5,142,634) (6,052,773) Total Capital Assets(Net) $ 757,403 $ 10,904,484 $ 11,661,887 During the year, depreciation was $39,729 for governmental activities. Current year additions were$102,039, and depreciation was$498,096 for business-type activities. General Fund Budgetary Highlights Actual governmental expenditures were less than the budget because engineering fees and repairs and maintenance were less than anticipated. There was no amendment to the budget. Debt Management Business-type Activities debt includes the following: • In October 2010, the District issued $5,500,000 Special Assessment Revenue, Series 2010 bonds. These bonds were issued to finance the construction of financing a potable water treatment plant within the District. The balance outstanding at September 30, 2015 was$2,958,145. -7- Port of the Islands Community Improvement District MANAGEMENT'S DISCUSSION AND ANALYSIS For the Year Ended September 30, 2015 OVERVIEW OF THE FINANCIAL STATEMENTS(CONTINUED) Economic Factors and Next Year's Budget Port of the Islands Community Improvement District does not expect any economic factors to have any significant effect on the financial position or results of operations of the District in fiscal year 2016. Request for Information The financial report is designed to provide a general overview of Port of the Islands Community Improvement District's finances for all those with an interest. Questions concerning any of the information provided in this report or requests for additional information should be addressed to the District Manager, Severn Trent Management Services, 210 N. University Drive, Suite 702, Coral Springs, Florida 33071. -8- Port of the Islands Community Improvement District STATEMENT OF NET POSITION September 30,2015 Governmental Business-Type Activities Activities Total ASSETS Current Assets Cash and equivalents $ 400,422 $ 23,521 $ 423,943 Cash restricted for customer deposits - 35,050 35,050 Accounts receivable 417 1,315 1,732 Due from other governments 2,321 6,276 8,597 Prepaid expenses 2,007 2,680 4,687 Internal balances 437,307 (437,307) - Total Current Assets 842,474 (368,465) 474,009 Non-current Assets Capital assets, not being depreciated Land and improvements 228,197 293,061 521,258 Capital assets, being depreciated Infrastructure 1,313,611 - 1,313,611 Improvements other than buildings 110,121 15,426,890 15,537,011 Equipment 15,613 327,167 342,780 Less: accumulated depreciation (910,139) (5,142,634) (6,052,773) Total Non-current Assets 757,403 10,904,484 11,661,887 Total Assets 1,599,877 10,536,019 12,135,896 LIABILITIES Current Liabilities Accounts payable and accrued expenses 11,383 45,907 57,290 Customer deposits payable from restricted assets - 35,050 35,050 Accrued interest - 43,263 43,263 Bonds payable - 551,529 551,529 Total Current Liabilities 11,383 675,749 687,132 Non-current Liabilities Bonds payable - 2,406,616 2,406,616 Total Liabilities 11,383 3,082,365 3,093,748 NET POSITION Net investment in capital assets 757,403 7,946,339 8,703,742 Unrestricted 831,091 (492,685) 338,406 Total Net Position $ 1,588,494 $ 7,453,654 $ 9,042,148 See accompanying notes to financial statements. -9- I's Cr CO 0 00 9 C k 0 k 7 k 0 o - / N Cr- / R 6 & c ® c a . -e _ g � 2 k0. ke , , , y co 20 / \ kk 01) 7 co f N. N. CO- CD __ 0 o ± Cf E I v w » a) k � _ C. / z° � 2 ' & co co CO 01 k \ co cn \ 0) t « $ w ) 0 ® to 2 r ri .n o. > -ct E - E inin0 0 0 0 Q a ® $ 0 f $ R ~ \ � $ � � \� I's. CO CO � / 0 R 2 2 co e g N- 1- c 3 . OWC � � 5 � a m CO ° k � / 2 » \ \ % \ / 2 � > N�,- ^ ? � ■ � k § 22 -acn & - 722 \ E Ef0 © % 00 k co C)CN A- N � E � " \ \ % X p7 � / 0 iE / m > 9 o 7 & w w E a. ® ® 0 zz E $ 5- ° E / RI < E c u) ® £ a o ± E 2 c k 4 2 § E \ k § E ) 2 E < % ¥ E t b f o o c — > > a < _ @ ■ 2 % $ ° m $ t m 0_ 2 2 7., 75 o %/ J 7:0 � [ 0 $ # \ § # § of § Ra/ § $ 0 \ kJ ° 0 > 8 U- CL c \ Port of the Islands Community Improvement District BALANCE SHEET GENERAL FUND September 30, 2015 ASSETS Cash and equivalents $ 400,422 Accounts receivable 417 Due from other funds 437,307 Due from other governments 2,321 Prepaid expenses 2,007 Total Assets $ 842,474 LIABILITIES AND FUND BALANCES Liabilities: Accounts payable and accrued expenses $ 11,383 Fund Balances: Nonspendable: Prepaid expenses 2,007 Assigned-first quarter operations 103,881 Unassigned 725,203 Total Fund Balances 831,091 Total Liabilities and Fund Balances $ 842,474 See accompanying notes to financial statements. - 11 - Port of the Islands Community Improvement District RECONCILIATION OF TOTAL GENERAL FUND BALANCES TO NET POSITION OF GOVERNMENTAL ACTIVITIES September 30,2015 Total Governmental Fund Balances $ 831,091 Amounts reported for governmental activities in the Statement of Net Position are different because: Capital assets, $1,667,542, net of accumulated depreciation, $(910,139), used in governmental activities are not financial resources and; therefore, are not reported in the funds. 757,403 Net Position of Governmental Activities $ 1,588,494 See accompanying notes to financial statements. - 12- Port of the Islands Community Improvement District STATEMENT OF REVENUES, EXPENDITURES AND CHANGES IN FUND BALANCES-GENERAL FUND For the Year Ended September 30, 2015 Revenues Special assessments $ 314,840 Investment income 1,483 Miscellaneous revenues 3,347 Total Revenues 319,670 Expenditures Current General government 92,912 Physical environment 243,860 Total Expenditures 336,772 Net change in fund balances (17,102) Fund Balances-October 1, 2014 848,193 Fund Balances- September 30, 2015 $ 831,091 See accompanying notes to financial statements. - 13- Port of the Islands Community Improvement District RECONCILIATION OF THE STATEMENT OF REVENUES, EXPENDITURES AND CHANGES IN FUND BALANCES OF GENERAL FUND TO THE STATEMENT OF ACTIVITIES For the Year Ended September 30, 2015 Net Change in Fund Balances-Total Governmental Funds $ (17,102) 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 allocated over their estimated useful lives as depreciation. This is the amount of depreciation for the current year. (39,729) Change in Net Position of Governmental Activities $ (56,831) • See accompanying notes to financial statements. - 14- Port of the Islands Community Improvement District STATEMENT OF REVENUES, EXPENDITURES AND CHANGES IN FUND BALANCES-BUDGET AND ACTUAL-GENERAL FUND For the Year Ended September 30,2015 Variance with Final Budget Original Final Positive Budget Budget Actual (Negative) Revenues Special assessments $ 413,373 $ 413,373 $ 314,840 $ (98,533) Investment income 2,153 2,153 1,483 (670) Miscellaneous revenues - - 3,347 3,347 Total Revenues 415,526 415,526 319,670 (95,856) Expenditures Current General government 121,696 121,696 92,912 28,784 Physical environment 293,830 293,830 243,860 49,970 Total Expenditures 415,526 415,526 336,772 78,754 Net change in fund balances - - (17,102) (17,102) Fund Balances-October 1, 2014 908,669 908,669 848,193 (60,476) Fund Balances-September 30,2015 $ 908,669 $ 908,669 $ 831,091 $ (77,578) See accompanying notes to financial statements. - 15- Port of the Islands Community Improvement District STATEMENT OF NET POSITION-WATER&SEWER FUND September 30, 2015 ASSETS Current Assets Cash and equivalents $ 23,521 Cash restricted for customer deposits 35,050 Accounts receivable 1,315 Due from other governments 6,276 Prepaid expenses 2,680 Total Current Assets 68,842 Non-Current Assets Land and improvements 293,061 Improvements other than buildings 15,426,890 Equipment 327,167 Less: Accumulated depreciation (5,142,634) Total Non-Current Assets 10,904,484 Total Assets 10,973,326 LIABILITIES Current Liabilities Accounts payable and accrued expenses 45,907 Due to other funds 437,307 Customer deposits payable from restricted assets 35,050 Accrued interest 43,263 Bonds payable 551,529 Total Current Liabilities 1,113,056 Non-current Liabilities Bonds payable 2,406,616 Total Liabilities 3,519,672 NET POSITION Net investment in capital assets 7,946,339 Unrestricted (492,685) Total Net Position $ 7,453,654 See accompanying notes to financial statements. - 16- Port of the Islands Community Improvement District STATEMENT OF REVENUES, EXPENSES AND CHANGES IN FUND NET POSITION - WATER&SEWER FUND September 30, 2015 Operating Revenues: Charges for services Water $ 48,436 Sewer 71,089 Irrigation 109,044 Special assessments 792,331 Miscellaneous revenues 8,060 Total Operating Revenues 1,028,960 Operating Expenses: General and administrative 109,293 Plant operations 472,121 Depreciation 498,096 Total Operating Expenses 1,079,510 Operating Income(Loss) (50,550) Non-Operating Revenues (Expenses): Interest income 124 Interest expense (114,741) Total Non-Operating Revenues/(Expenses) (114,617) Change in Net Position (165,167) Net Position-October 1, 2014 7,618,821 Net Position-September 30, 2015 $ 7,453,654 See accompanying notes to financial statements. - 17- Port of the Islands Community Improvement District STATEMENT OF CASH FLOWS-WATER&SEWER FUND September 30, 2015 CASH FLOWS FROM OPERATING ACTIVITIES Receipts from customers $ 229,290 Receipts from special assessments 792,331 Receipts from other sources 8,060 Payments to suppliers for goods and services (368,810) Net Cash Provided by Operating Activities 660,871 CASH FLOWS FROM CAPITAL AND RELATED FINANCING ACTIVITIES Purchase of capital assets (102,039) Principal payments on long-term debt (532,827) Interest paid on long-term debt (122,533) Net Cash Used by Financing Activities (757,399) CASH FLOWS FROM INVESTING ACTIVITIES interest income 124 Net Decrease in Cash and Cash Equivalents (96,404) Cash and equivalents-October 1, 2014 154,975 Cash and equivalents-September 30, 2015 $ 58,571 RECONCILIATION OF OPERATING INCOME TO NET CASH PROVIDED BY OPERATING ACTIVITIES Operating income $ (50,550) Adjustments to reconcile operating income to net cash provided by operating activities: Depreciation expense 498,096 Increase in accounts receivable (1,315) Increase in due from other governments (114) Increase in prepaid expenses (8) Increase in due to other funds 223,086 Decrease in accounts payable and accrued expenses (10,474) Increase in customer deposits 2,150 Net Cash Provided by Operating Activities $ 660,871 See accompanying notes to financial statements. - 18- Port of the Islands Community Improvement District NOTES TO FINANCIAL STATEMENTS September 30, 2015 NOTE A—SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES The financial statements of Port of the Islands Community Improvement District (the District) have been prepared in conformity with generally accepted accounting principles (GAAP) as applied to governmental units. The Governmental Accounting Standards Board (GASB) is the accepted standard-setting body for establishing governmental accounting and financial reporting principles. The District's more significant accounting policies are described below. 1. Reporting Entity The District is a local unit of special purpose government located in Collier County, Florida, (the "County") which was established pursuant to Ordinance No. 86-64 (Act) enacted by the County Commission effective September 16, 1986. The District was established for the purpose of establishing and maintaining a water and sewer system, road and drainage systems, and other systems and facilities as provided in Section 190 of the Florida Statutes. The District is governed by a five-member Board of Supervisors ("the Board"). The District operates within the criteria established by Chapter 190. The Board has the final responsibility for: 1) assessing and levying maintenance taxes and special 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, and 6)financing improvements. As required by GAAP, these financial statements present the Port of the Islands Community Improvement District (the primary government), as a stand-alone government. The reporting entity for the District includes all functions of government in which the District's Board exercises oversight responsibility which includes, but is not limited to, financial interdependency, selection of governing authority, designation of management, significant ability to influence operations and accountability for fiscal matters. Based upon the application of the above-mentioned criteria, as set forth by the Governmental Accounting Standards Board, the District has identified no component units. 2. Measurement Focus and Basis of Accounting The basic financial statements of the District are composed of the following: • Government-wide financial statements • Fund financial statements • Notes to financial statements - 19- Port of the Islands Community Improvement District NOTES TO FINANCIAL STATEMENTS September 30, 2015 NOTE A—SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES(CONTINUED) 2. Measurement Focus and Basis of Accounting(Continued) a. Government-wide Financial Statements Government-wide financial statements report all non-fiduciary information about the reporting government as a whole. These statements include separate columns for the governmental and business-type activities of the primary government. For the most part, the effect of interfund activity has been removed from these statements. Governmental activities which normally are supported by special assessments and interest, are reported separately from business-type activities. Program revenues include charges for services and special assessments. Program revenues are netted with program expenses in the Statement of Activities to present the net cost of each program Amounts paid to acquire capital assets are capitalized as assets, rather than reported as an expenditure. Proceeds of long-term debt are recorded as liabilities in the government-wide financial statements, rather than as an other financial source. Amounts paid to reduce long-term indebtedness of the reporting government are reported as a reduction of the related liability, rather than as an expenditure. b. Fund Financial Statements The underlying accounting system of the District is organized and operated on the basis of separate funds, each of which is considered to be a separate accounting entity. The operations of each fund are accounted for with a separate set of self- balancing accounts that comprise its assets, liabilities, fund equity, revenues and expenditures or expenses, as appropriate. Governmental resources are allocated to and accounted for in individual funds based upon the purposes for which they are to be spent and the means by which spending activities are controlled. Fund financial statements for the primary government's governmental funds are presented after the government-wide financial statements. These statements display information about major funds individually. Governmental Funds The District classifies fund balance according to Governmental Accounting Standards Board Statement 54 - Fund Balance Reporting and Governmental Fund Type Definitions. The Statement requires the fund balance for governmental funds to be reported in classifications that comprise a hierarchy based primarily on the extent to which the government is bound to honor constraints on the specific purposes for which amounts in those funds can be spent. The classifications include non- spendable, restricted, committed, assigned and unassigned. -20- Port of the Islands Community Improvement District NOTES TO FINANCIAL STATEMENTS September 30,2015 NOTE A—SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES(CONTINUED) 2. Measurement Focus and Basis of Accounting (Continued) b. Fund Financial Statements(Continued) Governmental Funds(Continued) The District has various policies governing the fund balance classifications. Nonspendable Fund Balance—This classification consists of amounts that cannot be spent because they are either not in spendable form or are legally or contractually required to be maintained intact. Restricted Fund Balance — This classification includes amounts that can be spent only for specific purposes stipulated by constitution, external resource providers, or through enabling legislation. Assigned Fund Balance — This classification consists of the Board of Supervisors' intent to be used for specific purposes, but are neither restricted nor committed. Unassigned Fund Balance — This classification is the residual classification for the government's general fund and includes all spendable amounts not contained in the other classifications. Unassigned fund balance is considered to be utilized first when an expenditure is incurred for purposes for which amounts in any of those unrestricted fund balance classifications could be used. Fund Balance Spending Hierarchy - For all governmental funds except special revenue funds, when restricted, committed, assigned, and unassigned fund balances are combined in a fund, qualified expenditures are paid first from restricted or committed fund balance, as appropriate, then assigned and finally unassigned fund balances. Expenditures generally are recorded when a liability is incurred, as under accrual accounting. Interest associated with the current fiscal period is considered to be an accrual item and so has been recognized as revenue of the current fiscal period. Under the current financial resources measurement focus, only current assets and current liabilities are generally included on the balance sheet. The reported fund balance is considered to be a measure of "available spendable resources". Governmental fund operating statements present increases (revenues) and decreases(expenditures) in net current assets. Accordingly, they are said to present a summary of sources and uses of"available spendable resources"during a period. -21 - Port of the Islands Community Improvement District NOTES TO FINANCIAL STATEMENTS September 30, 2015 NOTE A—SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES(CONTINUED) 2. Measurement Focus and Basis of Accounting (Continued) b. Fund Financial Statements(Continued) Governmental Funds(Continued) Because of their spending measurement focus, expenditure recognition for governmental fund types excludes amounts represented by non-current liabilities. Since they do not affect net current assets, such long-term amounts are not recognized as governmental fund type expenditures or fund liabilities. Amounts expended to acquire capital assets are recorded as expenditures in the year that resources were expended, rather than as fund assets. The proceeds of long-term debt are recorded as an other financing source rather than as a fund liability. Debt service expenditures, as well as expenditures related to compensated absences, are recorded only when payment is due. Enterprise Funds In the fund financial statements, the Enterprise Fund is presented using the accrual basis of accounting. Revenues are recognized when they are earned and expenses are recognized when the related goods or services are delivered. In the fund financial statements, the Enterprise Fund is presented using the economic resources measurement focus. This means that all assets and all liabilities (whether current or non-current) associated with their activity are included on their balance sheets. Enterprise Fund operating statements present increases (revenues) and decreases (expenses) in total net position. The District applies all GASB pronouncements as well as all FASB and AICPA pronouncements, issued on or before November 30, 1989,which do not conflict with, or contradict, GASB pronouncements. Enterprise Fund operating revenues, such as charges for services, result from exchange transactions associated with the principal activity of the fund. Exchange transactions are those in which each party receives and gives up essentially equal values. Non-operating revenues, such as investment earnings, result from non- exchange transactions or ancillary activities. Amounts paid to acquire capital assets are capitalized as assets in the fund financial statements, rather than reported as expenditures. Proceeds of long-term debt are recorded as a liability in the fund financial statements, rather than as other financing sources. Amounts paid to reduce long-term indebtedness are reported as a reduction of the related liabilities, rather than as an expense. -22- II Port of the Islands Community Improvement District NOTES TO FINANCIAL STATEMENTS September 30,2015 NOTE A—SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES(CONTINUED) 3. Basis of Presentation a. Governmental Major Funds General Fund - The General Fund is the Districts primary operating fund. It accounts for all financial resources of the general government, except those required to be accounted for in another fund. b. Enterprise Major Fund Water and Sewer Fund - The Water and Sewer Fund accounts for the operations of the water and sewer plant, which are funded by proceeds from operations of these facilities, including special assessments, user fees, meter fees and connection fees. c. Non-Current Governmental Assets/Liabilities GASB Statement 34 requires that non-current governmental assets, such as land and buildings, and non-current governmental liabilities, such as general obligation bonds, due to developer and accrued compensated absences be reported in the governmental activities column in the government-wide Statement of Net Position. 4. Assets, Liabilities,and Net Position or Equity a. Cash and Investments Florida Statutes require state and local governmental units to deposit monies with financial institutions classified as "Qualified Public Depositories," a multiple financial institution pool whereby groups of securities pledged by the various financial institutions provide common collateral from their deposits of public funds. This pool is provided as additional insurance to the federal depository insurance and allows for additional assessments against the member institutions, providing full insurance for public deposits. The District is authorized to invest in those financial instruments as established by Section 218.415, Florida Statutes. The authorized investments consist of: 1. Direct obligations of the United States Treasury; 2. The Local Government Surplus Funds Trust or any intergovernmental investment pool authorized pursuant to the Florida Interlocal Cooperative Act of 1969; 3. Interest-bearing time deposits or savings accounts in authorized qualified public depositories; -23- II Port of the Islands Community Improvement District NOTES TO FINANCIAL STATEMENTS September 30, 2015 NOTE A—SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES(CONTINUED) 4. Assets, Liabilities, and Net Position or Equity(Continued) a. Cash and Investments(Continued) 4. Securities and Exchange Commission, registered money market funds with the highest credit quality rating from a nationally recognized rating agency. For purposes of the statement of cash flows, cash equivalents include time deposits, certificates of deposit and all highly liquid debt instruments with original maturities of three months or less and held in a qualified public depository as defined by Section 280.02, Florida Statutes. b. Receivables and Payables Activity between funds that are representative of lending/borrowing arrangements outstanding at the end of the fiscal year are referred to as "due to/from other funds". Any residual balances outstanding between the governmental activities and business-type activities are reported as"internal balances". c. Restricted Net Position Certain net position of the District is classified as restricted on the statement of net position because their use is limited either by law through constitutional provisions or enabling legislation; or by restrictions imposed externally by creditors. In a fund with both restricted and unrestricted net position, qualified expenses are considered to be paid first from restricted net position and then from unrestricted net position. d. Capital Assets Capital assets, which include land, buildings, infrastructure, equipment and construction in progress, are reported in the applicable governmental or business- type activities column. The District defines capital assets as assets with an initial, individual cost of $5,000 or more and an estimated useful life in excess of one year. The valuation basis for all assets is historical cost. The costs of normal maintenance and repairs that do not add to the value of the asset or materially extend its useful life are not capitalized. Major outlays for capital assets and improvements are capitalized as projects are constructed. -24- Port of the Islands Community Improvement District NOTES TO FINANCIAL STATEMENTS September 30,2015 NOTE A—SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES(CONTINUED) 4. Assets, Liabilities,and Net Position or Equity(Continued) d. Capital Assets (Continued) Depreciation of capital assets is computed and recorded by utilizing the straight-line method. Estimated useful lives of the various classes of depreciable capital assets are as follows: Improvements other than buildings 5-48 years Equipment 5-15 years Infrastructure 15-30 years e. Budgets Budgets are prepared and adopted after public hearings for the governmental funds, pursuant to Chapter 190 and Section 200.065, Florida Statutes. The District utilizes the same basis of accounting for budgets as it does for revenues and expenditures in its various funds. The legal level of budgetary control is at the fund level. All budgeted appropriations lapse at year end. Formal budgets are adopted for the general fund. As a result, deficits in the budget columns of the accompanying financial statements may occur. NOTE B — RECONCILIATION OF GOVERNMENT-WIDE AND FUND FINANCIAL STATEMENTS 1. Explanation of Differences Between the Governmental Fund Balance Sheet and the Government-wide Statement of Net Position "Total fund balances" of the District's governmental funds, $831,091 differs from "net position" of governmental activities, $1,588,494 reported in the Statement of Net Position. This difference primarily results from the long-term economic focus of the Statement of Net Position versus the current financial resources focus of the governmental fund balance sheet. The effect of the differences is illustrated as follows. -25- Port of the Islands Community Improvement District NOTES TO FINANCIAL STATEMENTS September 30, 2015 NOTE B — RECONCILIATION OF GOVERNMENT-WIDE AND FUND FINANCIAL STATEMENTS(CONTINUED) 1. Explanation of Differences Between the Governmental Fund Balance Sheet and the Government-wide Statement of Net Position (Continued) Capital related items When capital assets(land, buildings, infrastructure and equipment that are to be used in governmental activities) are purchased or constructed, the cost of those assets is reported as expenditures in governmental funds. However, the Statement of Net Position included those capital assets among the assets of the District as a whole. Improvements $ 228,197 Infrastructure 1,313,611 Equipment 15,613 Improvements other than buildings 110,121 Accumulated depreciation (910,139) Total $ 757,403 2. Explanation of Differences Between the Governmental Fund Operating Statements and the Statement of Activities The "net changes in fund balances" for government funds, $(17,102), differs from the "change in net position"for governmental activities, $(56,831), reported in the Statement of Activities. The differences arise primarily from the long-term economic focus of the Statement of Activities versus the current financial resources focus of the governmental funds. The effect of the differences is illustrated as follows. Capital related items When capital assets that are to be used in governmental activities are purchased or constructed, the resources expended for those assets are reported as expenditures in governmental funds. However, in the Statement of Activities, the costs of those assets are allocated over their estimated useful lives and reported as depreciation. As a result, fund balances decrease by the amount of financial resources expended, whereas, net position decrease by the amount of depreciation charged for the year. Depreciation expense $ (39.729) - 26- Port of the Islands Community Improvement District NOTES TO FINANCIAL STATEMENTS September 30, 2015 NOTE C -CASH AND INVESTMENTS All deposits are held in qualified public depositories and are included on the accompanying balance sheet as cash and investments. Custodial Credit Risk- Deposits Custodial credit risk is the risk that in the event of a bank failure, the District's deposits may not be returned to it. The District does not have a formal deposit policy for custodial credit risk. The District does, however, follow the provisions of Chapter 280, Florida Statutes regarding deposits and investments. As of September 30, 2015, the District's bank balance was $459,351 and the carrying value was $458,933. Exposure to custodial credit risk was as follows. The District maintains all deposits in a qualified public depository in accordance with the provisions of Chapter 280, Florida Statutes, which means that all deposits are fully insured by Federal Depositors Insurance or collateralized under Chapter 280, Florida Statutes. Investments The District's investment policy allows management to invest funds in investments permitted under Section 218.415, Florida Statutes. Among other investments, the policy allows the District to invest in the State Board of Administration Local Government Surplus Trust Funds. Interest Rate Risk The District does not have a formal investment policy that limits investment maturities as a means of managing its exposure to fair value losses arising from increasing interest rates. Credit Risk The District has no investment policy that would further limit its investment choices. Concentration of Credit Risk The District places no limit on the amount it may invest in any one fund. The types of deposits and investments and their level of risk exposure as of September 30, 2015 were typical. -27- Port of the Islands Community Improvement District NOTES TO FINANCIAL STATEMENTS September 30,2015 NOTE D—SPECIAL ASSESSMENT REVENUES Special assessment revenues recognized for the 2014-2015 fiscal year were levied in October 2014. All taxes are due and payable on November 1 or as soon as the assessment roll is certified and delivered to the Tax Collector. Per Section 197.162, Florida Statutes, discounts are allowed for early payment at the rate of 4% in November, 3% in December, 2% in January, and 1% in February. Taxes paid in March are without discount. All unpaid taxes become delinquent as of April 1. Virtually all unpaid taxes are collected via the sale of tax certificates on or prior to, June 1; however, the District had $1,296,158 in special assessments receivable at September 30, 2015 which were offset by an allowance for doubtful accounts in the same amount. NOTE E—RECEIVABLE AND PAYABLE BALANCES Accounts Receivable Accounts receivable in the Enterprise Fund at September 30, 2015 consisted of trade receivables. Receivables are recorded at their net realizable value. Accounts Payable Accounts payable and accrued expenses in the General Fund consisted of vendor payables due in the amount of$11,383. Accounts payable and accrued expenses in the Enterprise Fund consisted of vendor payables in the amount of$45,907. -28- Port of the Islands Community Improvement District NOTES TO FINANCIAL STATEMENTS September 30, 2015 NOTE F—CAPITAL ASSETS Capital asset activity for governmental activities for the year ended September 30, 2015 was as follows: Balance Balance October 1, September 30, 2014 Additions Deletions 2015 Governmental Activities: Capital assets,not being depreciated: Land and improvements $ 228,197 $ - $ - $ 228,197 Capital assets,being depreciated: Infrastructure 1,313,611 - - 1,313,611 Improvements other than buildings 110,121 - - 110,121 Equipment 15,613 - - 15,613 Total Capital Assets,Being Depreciated 1,439,345 - - 1,439,345 Total Capital Assets 1,667,542 - - 1,667,542 Less accumulated depreciation for: Infrastructure (754,218) (38,839) - (793,057) Buildings and improvements (100,579) (890) - (101,469) Equipment (15,613) - - (15,613) Total Accumulated Deprecitation (870,410) (39,729) - (910,139) Total Capital Assets Being Depreciated,Net 568,935 (39,729) - 529,206 Governmental Activities Capital Assets $ 797,132 $ (39,729) $ - $ 757,403 Depreciation of$39,729 was charged to physical environment. -29- Port of the Islands Community Improvement District NOTES TO FINANCIAL STATEMENTS September 30,2015 NOTE F—CAPITAL ASSETS(CONTINUED) The following is a summary of changes in the Water&Sewer Fund fixed assets for the year ended September 30, 2015. Balance Balance October 1, September 30, 2014 Additions Deletions 2015 Business-type Activities: Capital assets,not being depreciated: Land and improvements $ 293,061 $ - $ - $ 293,061 Construction in progress 3,090 - (3,090) - Total Capital Assets, Not Depreciated 296,151 - (3,090) 293,061 Capital assets,being depreciated: Improvements other than buildings 15,321,761 105,129 - 15,426,890 Equipment 327,167 - - 327,167 Total Capital Assets,Being Depreciated 15,648,928 105,129 - 15,754,057 Less accumulated depreciation for: Improvements other than buildings (4,543,538) (481,918) - (5,025,456) Equipment (101,000) (16,178) - (117,178) Total Accumulated Depreciation (4,644,538) (498,096) - (5,142,634) Total Capital Assets Depreciated, Net 11,004,390 (392,967) - 10,611,423 Business-Type Activities Capital Assets $ 11,300,541 $ (392,967) $ (3,090) $ 10,904,484 Depreciation of$498,096 was charged to water and sewer. NOTE G—LONG TERM DEBT The following is a summary of activity in the long-term debt of the District for the year ended September 30, 2015: Business-type Activities Long-term debt at October 1, 2014 $ 3,490,972 Principal payments (532,827) Long-term debt at September 30, 2015 $ 2,958,145 - 30- Port of the Islands Community Improvement District NOTES TO FINANCIAL STATEMENTS September 30,2015 NOTE G—LONG TERM DEBT(CONTINUED) Long-term debt is comprised of the following: $5,500,000 Series 2010 Special Assessment Revenue Bonds, due in annual principal installments, beginning May 2011. Interest is due semi-annually on May 1 and November 1 at a rate of 3.510%. $ 2,958,145 The annual requirements to amortize the principal and interest of bonded debt outstanding as of September 30, 2015 are as follows: Year Ending September 30, Principal Interest Total 2016 $ 551,529 $ 103,831 $ 655,360 2017 570,887 84,472 655,359 2018 590,925 64,434 655,359 2019 611,667 43,693 655,360 2020 633,137 22,223 655,360 Totals $ 2,958,145 $ 318,653 $ 3,276,798 NOTE H—RISK MANAGEMENT The government is exposed to various risks of loss related to torts; theft of, damage to and destruction of assets; errors and omissions; and natural disasters for which the government carries commercial insurance. NOTE I—LITIGATION The District is involved in litigation with a landowner related to the non-payment of fiscal year 2010 through 2015 special assessments. In total, the District has not received $1,296,158 of assessments. During 2010, the landowner filed for Chapter 11 Bankruptcy; however, the bankruptcy was dismissed by the Judge. An allowance account has been established related to outstanding assessments. The District received a ruling by the Judge in the District's favor regarding the legality of assessments; however, the District has not received any payment for the special assessment balance noted above. The District began direct billing two landowners, including the landowner noted above, in order to reduce the wait time before putting liens on the property. -31 - $ Berger, Toombs, Elam, -c Gaines & Frank Ceni(ied PubI.c Accountants Pt 600 Citrus Avenue Suite 200 Fort Pierce, Florida 34950 772/461-6120//461-1155 FAX: 772/468.9278 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 Port of the Islands Community Improvement 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 Port of the Islands Community Improvement District, as of and for the year ended September 30, 2015, and the related notes to the financial statements, and have issued our report thereon dated March 10, 2016. Internal Control Over Financial Reporting In planning and performing our audit, we considered Port of the Islands Community Improvement District's internal control over financial reporting 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 Port of the Islands Community Improvement District's internal control. Accordingly, we do not express an opinion on the effectiveness of Port of the Islands Community Improvement District's internal control over financial reporting. 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 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 over financial reporting 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. -32- Fort Pierce/Stuart Member AICPA Member AICPA Division For CPA Firms Member FICPA Private Companies Practice Section v.1 Berger,Toombs,Elam, •• Gaines&Frank To the Board of Supervisors Port of the islands Community Improvement District Collier County, Florida Compliance and Other Matters As part of obtaining reasonable assurance about whether Port of the Islands Community Improvement District's financial statements are free of material misstatement, we performed tests of its compliance with certain provisions of laws, regulations, contracts, and grant 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. 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. !• / A 14; a Berger,Toombs, Elam, Gaines &Frank Certified Public Accountants Fort Pierce, Florida March 10, 2016 -33- eteBerger, Toombs, Elam, Gaines & Frank Cemfied Pubic Accountants Pl 600 Citrus Avenue Suite 200 Fort Pierce,Florida 34950 7721461.6120/1461.1155 FAX: 772/468-9278 MANAGEMENT LETTER To the Board of Supervisors Port of the Islands Community Improvement District Collier County, Florida Report on the Financial Statements We have audited the financial statements of the Port of the Islands Community Improvement District as of and for the year ended September 30, 2015, and have issued our report thereon dated March 10, 2016. Auditor's Responsibility We conducted our audit in accordance with auditing standards generally accepted in the United States; 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 on Compliance and Other Matters Based on an Audit of Financial Statements Performed in Accordance with Government Auditing Standards and our Independent Auditor's Report on an examination conducted in accordance with AICPA Professionals Standards, Section 601 regarding compliance requirements in accordance with Chapter 10.550, Rules of the Auditor General. Disclosures in that report, which is dated March 10, 2016, should be considered in conjunction with this Management Letter. Prior Audit Findings Section 10.554(1)(i)1., Rules of the Auditor General, requires that we address in the Management Letter, if not already addressed in the auditor's report on compliance and internal controls, whether or not recommendations made in the preceding annual financial report have been followed. There were no recommendations made in the preceding audit report. Financial Condition Section 10.554(1)(i)5.a. and 10.556(7), Rules of the Auditor General, requires that we apply appropriate procedures and report the results of our determination as to whether or not Port of the Islands Community Improvement District has met one or more of the conditions described in Section 218.503(1), Florida Statutes, and identification of the specific conditions met. In connection with our audit, we determined that the Port of the Islands Community Improvement District did not meet any of the conditions described in Section 218.503(1), Florida Statutes. Fort Pier t/Stuart Member AICPA Member AICPA Division Fur CPA Firms Member FICPA Private Companies Practice Section ;v Berger,Toombs, Elam, r' Gaines& Frank To the Board of Supervisors Port of the Islands Community Improvement District Pursuant to Sections 10.554(1)(i)5.c. and 10.556(8), Rules of the Auditor General, we applied financial conditions assessment procedures. It is management's responsibility to monitor the Port of the Islands Community Improvement District's financial condition; our financial condition assessment was based in part on the representations made by management and the review of the financial information provided by the same. Annual Financial Report Section 10.554(1)(i)5.b. and 10.556(7), Rules of the Auditor General, requires that we apply appropriate procedures and report the results of our determination as to whether the annual financial report for the Port of the Islands Community Improvement District for the fiscal year ended September 30, 2015, filed with the Florida Department of Financial Services pursuant to Section 218.32(1)(a), Florida Statutes, is in agreement with the annual financial audit report for the fiscal year ended September 30, 2015. In connection with our audit, we determined that these two reports were in agreement. Other Matters Section 10.554(1)(i)2., Rules of the Auditor General, requires that we address in the Management Letter any recommendations to improve financial management. In connection with our audit,we did not have any such recommendations. Section 10.554(1)(i)3., Rules of the Auditor General, requires that we address 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. In connection with our audit,we did not have any such findings. Purpose of this Letter 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, the Board of Supervisors, and applicable management, and is not intended to be and should not be used by anyone other than these specified parties. Berger,Toombs, ombm,ith4i,(40 edFrank Certified Public Accountants PL Fort Pierce, Florida March 10, 2016 -35- 4 Berger, Toombs, Elam, €/ Gaines & Frank Ceniried Public Accountants Pt. 600 Citrus Avenue Suite 200 Fort Pierce,Florida 34950 772/461-6120//461-1155 FAX:772/468-9278 INDEPENDENT ACCOUNTANT'S REPORT/COMPLIANCE WITH SECTION 218.416, FLORIDA STATUTES To the Board of Supervisors Port of the Islands Community Improvement District Collier County, Florida We have examined Port of the Islands Community Improvement District's compliance with Section 218.415, Florida Statutes during the year ended September 30, 2015. Management is responsible for Port of the Islands Community Improvement District's compliance with those requirements. Our responsibility is to express an opinion on Port of the Islands Community Improvement 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 Port of the Islands Community Improvement 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 Port of the Islands Community Improvement District's compliance with the specified requirements. In our opinion, Port of the Islands Community Improvement District complied, in all material respects,with the aforementioned requirements during the year ended September 30, 2015. J ; gqx . Berger,Toombs, Elam,Gaines&Frank Certified Public Accountants PL Fort Pierce, Florida March 10,2016 Fort Pier Stuart Member AICPA Member AICPA Division For CPA Firms Member FICPA Private Companies Practice Section DANIEL H. COX,P.A. ATTORNEY AT LAW P.O.Drawer CC Carrabelle,FL 32322 Telephone: 850-697-5555 Naples(cell): 239-370-0842 dhcox@gtcom.net March 3,2016 Severn Trent Environmental Services ATTN: Michael Miller,Regional Manager 4837 Swift Road, Suite 100 Sarasota,FL 34231 RE: Port of the Islands Community Improvement District Dear Mr.Miller: I am the attorney for the Port of the Islands Community Improvement District. At the District's monthly meeting held on February 19,2016 there were two pieces of information provided during Mr. Edge's report which caused substantial concern for the Board of Supervisors. First,Mr.Edge reported that the twenty horsepower high service pump is still out of service. This has been the case for over four months. Second,Mr.Edge reported that he is leaving the employment of Severn Trent Environmental Services("S IES"). The Board of Supervisors is extremely upset that no one from STES senior management was available at the meeting to discuss Mr. Edge's departure and replacement. This,coupled with the lack of attention to repair of the high service pump,led the Board to believe that STES is not committed to providing the level of service to the District required by the Contract between the District and S 1'bS. The District expects these deficiencies to be addressed immediately The next meeting of the Board of Supervisors is March 18,2016 at 10:00 a.m. I urge you to attend that meeting to address the Board's concerns. Please govern yourselves accordingly. Sincerely, ,. Daniel H.Cox cc: Severn Trent Environmental Services,Inc. ATTN: Legal Department 220 Gibraltar Road, Suite 200 I:Iarsham,PA 19044s Teague, Calvin From: Ron Benson <RonBenson@hmeng.com> Sent: Tuesday, February 23,2016 6:53 PM To: Daniel Cox Cc: Teague,Calvin Subject: RE:Letter per contract issues Attachments: Ronald E Benson Jr PhD PE.vcf Dan The agreement really only identifies what is being paid for and how much is being paid. So, I guess performing repairs in a timely fashion is implied as there is a sectiryiggIVAl Mtli,.#,r.�trl0g r# ds. With regard to staffing. Ti ,p s r g#r . h0o.l ta+utnBstaffi WWTP—Class, (millif"rn )Operrat~e t cSf i' per„dey' "iby per trueei WTP—Clas&E4minimetniZperatorfar eurtpetkday y pei-Viveek l ong:Vitirf°fereeilteftiti' lai Note that one man cannot claim simultaneous coverage,sokabsolute,b e m>nir mai0,1 Oil 4t rtdaly—five days per week and 6+hours per day on weekends. „ rtadicett ttVus gban pe atotftnislea3ipaot ticaae px tsi indov ertf meet fi re tttremeerwts4o evrenvd-Ariltiftifeeklw operation and likely figure tb, y. y,c2uBrtome oletxenoughwtavomper-xlayo•every love,They have a n„Qmattorar4j0,00Aastitherw, need someone to he the helper and assist with maintenance,etc. Also,they need to be working on getting the next guy licensed who can take over whewsonloonwiwumcgolugtill4b0411010111961itiln addition,they have a ProjeetIManaagerffario str(iervistimo ttj ia,tjjity4. As I read that,this iskteyord.the'Tequirement&foptlailyfoperatioll. I imagine there was discussion during negotiations as to how many hours per week the Operator and Operator Trainee were expected to work as well as part- time Operator. So, I would suggest for who the personnel areYgoing:to bc:tca man the,f ptJi<y#neludirtgtkwha AperMietasla . tei'406le1 Section 4.6 Staffing (a) The Operator shall providemonNe4 and, where required, certified staffing for the operation and maintenance of the Facilities in a r.dl c,with the.,.Distr.cc's.Environmental-P rat tsi (b) Operator's staffing shall include, but not be limited ttvtmE,Qperiator, Op Operatoraralnee and a l?au: t; .t om►. i tP s vi t• # exg,An uitirteaat3iw a cents Trt4 r , . *Abe daily:ope ation-oft ,,l 4 lityl his„wets_ts., direct,,olat geglent:supervriston'al the'base eflprts of the project by, the Project 6Vlanaget (1.2 hrs/weclr,). (c) The Operator shall provide an appropriate level of training for its personnel. (d) The Operator shall comply with the requirements and policies of the District regarding minority hiring,but only to the extent same is in compliance with Applicable Law. I may not understand the contract,l mk tra' :Vieth'a cor13o,a o:~t41+ A4 00 ti bees+ crpe .ti M ies. Sciumjamtkimliaultiggtit it,it does icb t:► tg diutsi n w:#iCitilitteacoixi ., lokoi<vtralatarz ii ;tom fl4 pg; a#i xpe 1,the wrposatiomwithAhemoMastikaheleVeriagitayitaBlamingitola,ZSpe4aL5WhigAit l fVIVfeiiri hWe o'a ne ri tftVe `hytdva`f ki a or`i d s tib' 1 s itil fftiit employees do things out of the Operator's control. So, I guess if it were meAwouldn'iteverrmentionASpecial.ServiceW4bot, would refer to the corporation who has the contract asvA pet,>o nojna 404yAmanaw ,td;>up tatexp tatiorts As I did not see the scope of work regarding repairs and maintenance defined that much with regard to performance expectations,you may wish to consider referring to the catch-all section on Standard of Care. Section 4.2 Standard of Care The Services provided under this Agreement are of a professional nature and shall be performed in accordance with the degree of skill and care ordinarily exercised by members of Operator's profession in the geographic region of the Facilities. AsIwas°down1vith d"'d6ld on Priday(almost didn't make the meeting, I did not look around more than the Water Treatment Plant,so did not look around the Wastewater Treatment Plant. But,the WTP was very clean and orderly as would be expected since they were hosting an Open House. I guess thcf o might be that the current concerns arc the¢minirnum=steffing with STremploye si h8 rnrn et the' ,expe.ctatlorls ofttheZI.Des:t a hears perweeklmwelas FDER-permit It would seem the GliMaStiitightt&eXpeOrtarnesAnct4m Ilcenstl as vOeld p c.®;.,gougsvpertmeekt With regard to repairs,it seems the CID wants assurances that repairs will be performed as quickly as possible without errors and incomplete work. One thing which I encouraged for the CID over the years is to always consider repair of a piece of equipment which is being replaced with a new unit. What I mean here is that since most of the equipment is under 24 h/d 365 d/yr that it is normal when something breaks to iderreplace terrl over-r=epair-r n r`e . But,sometimes,the old unit might be able to be repaired at a nominal costrr> -rder.,toy_Oe- paro4or==f rture:shott terrrr•ctu j. So,we would not want a lot of brand new spare parts sitting around, but might have an old unit with limited remaining life sitting on the shelf to serve long enough to get the new unit ordered and installed. This may not work in the case of the current pump failure, but places like lift station pumps and maybe wellfield pumps this might make some sense. Replacement parts issues is always critical when running on a minimum budget, plus today most organizations are counting on the manufacturer to be their spare parts inventory and willing to pay airborne freight costs to get it shipped fast. So,when ordering a replacement it is critical to get it ordered fast and get the order correct. Yours truly, Ron Ronald E Benson Jr.PhD PE Senior Vice President/Principal Hole Montes,Inc. 950 Encore Way Naples,FL 34110 (239)254-2000Pi;MB; (239)2-54-205 11 irect (239)777-101 777-10112,1a4e. RonBenson AThmeng.com From: Daniel Cox [mailto:dhcox@gtcom.net] Sent: Tuesday, February 23, 2016 5:59 PM To: Ron Benson Cc: 'Teague, Calvin' Subject: FW: Letter per contract issues Here is the operative contract. Ron, please review for required man hours. Dan 2 > Daniel H.Cox Daniel H.Cox, P.A. Attorney at Law P.O. Box CC Carrabelle, FL 32322 850-697-5555 239-370-0842 (cell) From:Swade,Janice [mailto:Janice.Swade@STServices.com] Sent:Tuesday, February 23, 2016 11:00 AM To:Daniel Cox<dhcox@gtcom.net> Subject: RE: Letter per contract issues As requested From:Daniel Cox[mailto:dhcox@gtcom.net] Sent:Tuesday, February 23, 2016 9:21 AM To:Teague,Calvin<Cal.Teague@STServices.com>; ronbenson@hmeng.com Cc:Swade,Janice<Janice.Swade@STServices.com> Subject: RE: Letter per contract issues Thanks,Cal. Janice, please send me the current contract with ST Environmental. Ron, if the high service pump were operating properly would we have experienced the low pressure problem caused by the fire truck training? Thanks, Dan Daniel H.Cox Daniel H.Cox, P.A. Attorney at Law P.O. Box CC Carrabelle,FL 32322 850-697-5555 239-370-0842 (cell) From:Teague,Calvin [mailto:Cal.Teague@STServices.com] Sent:Tuesday, February 23, 2016 7:18 AM To:'ronbenson@hmeng.com'(ronbenson@hmeng.com)<ronbenson@hmeng.com>;dhcox@gtcom.net Subject: Letter per contract issues Ron did you see enough to comment on the maintenance efforts or condition of the plant? Dan the issues I am aware of are as follows: • 5 months ago, the 20HP high service pump check valve failed.This is the largest pump. Robert Edge engaged the Special Service Department to take care of this.A service technician was sent to remove the valve, and either repair/rebuild or replace.The check valve was taken to the Fort Myers office,and after their review, it was decided to order a new one.A work Authorization was created and signed off by the chairperson.The check valve had to be manufactured as they are not readily on the shelves.The delay seems extraordinary and the question was why it took so long and it became more frustrating when last Friday(prior to the Board Meeting)Special Services arrived with the 3 check valve that would NOT work, because it's a couple inches too large.This has now put the resolution even further away,which has also increased the level of frustration for the BOS. In addition to that, because it was manufactured by order part, ST may not be able to recover the>$5k cost of the valve, but that is their expense. • Another related issue is that when the fire department was performing some fire truck training, using one of the fire hydrants that is on potable water, it caused a low pressure alarm at the water plant, but I found out that it was NOT lower at the plant than 35 psi.The staff resolved the immediate low pressure problems at the plant very quickly, and wasn't aware that the pressure got any lower than that, until Dale mentioned that the pressure went to zero for a couple of seconds.As a result of that, Robert contacted the FDEP, who advised them to perform bacteriological sampling in the community, but didn't require them to issue a Boil Water Notice, unless the samples were not clear.The samples came back clear,and all was well. • Just a couple of months ago,there was an issue with a sewer drain in a driveway on Stella Maris Drive(where 2 of the Supervisors lives). Robert engaged Special Services for this task, as this is their forte.This ended up being an open hole near the driveway of a customer for a few weeks, before they could resolve the problem. Robert felt it should have taken just a couple of days to finish. So it seems like the issues are more with the Special Services Department but Ron was going to verify this. Hope this helps,anything else I can do let me know. Calvin Teague District Manager Severn Trent Management Services 5911 Country Lakes Drive Fort Myers,FL 33905 T: 239-245-7118 ext.301 F: 239-245-7120 M: 239-223-4437 E: cal.teaguecstservices,com SUPERVISORS,PLEASE DO NOT REPLY TO ALL AS THIS COULD BE A VIOLATION OF THE FLORIDA SUNSHINE PROVISIONS. This email has been sent from a virus-free computer protected by Avast. www.avast.com This email has been sent from a virus-free computer protected by Avast. www.avast.com 4 Teague, Calvin From: Ron Benson <RonBenson@hmeng.com> Sent: Wednesday, March 16,2016 1:50 PM To: Anthony Davis(Anthony@jadavis.com) Cc: Teague,Calvin; 'Daniel H.Cox' Subject: POI Fire protection Attachments: Ronald E Benson Jr PhD PE.vcf I just got off the phone with Tom Mastroberto, Fire Reviewer/Inspector with Collier County, regarding theINotrlotlelfjr Otitettimissila The Fire Chief had forwarded the previous communication to him. After discussing the issues,Tom and I concluded the following: 1. Theecodev requires.avfire hyclrant ithirF n4eet afir th6,fire clra ltattl dormitiMisav3ilrlarmxtlrattlistartee 2. Ther"e31t6u1crfie f °tiff' `bI "n i-thelisitnti litie systemmwithi the=h stet nd,it should iderttifyxthergallOn peminut ,whichlhie systema rated (a guess mightcbt? rr%ti brdei f O£tt 2'0©get1e yrs p'ei fi it We should request the ehFire,C iei getthat infmmat`imp®i us a the4buildinglis=not openito C{;( a A;ss. 3. The CID then should make a determination whether or not our potable water system can meet the-rated capacity'fen the 6vk '`4a?' Nove l titinklet=sVstem4Iwhich I will do,although my feeling is that we should not have a problem). 4. The CID and the Fire Chief agree that the twefii ka ,tit lifaI rcAW,y, ( b;U ,,y lou Ware not to be used for high volume fire fighting as they are on the sprinkler system main, but the fire fighters need to use the fire hydrant on the fire protection system(purple hydrant near the dormitory)for high volume fire fighting. Tom offered to assist with any additional questions. Toni.7fpulkLyQ4chzeckywlt4t10sj rg.,C*f, lhoutge#),iig„th,e.Cated..capacjiy,fit,Jltesprinkleusystem-inside he°NortlYFloteP Cal Have you heard an thing..fFc r>Il,,j.A.Ac whetber,..or not.•.the -have-both of thehigh,-service.,p ps.a t rnewa king rad w? 09=4— Dan—If the cjp.were.to:wish.to,Cflpfteekthe,firgihmelrentaionvuii'ib Ruadcwhich:{isrstill=onrthexpotablepwatet=isystsraa.to4he fitefiirigtvittaititiefri,we wo l i raa seiti*itifiarYi i 6f ` iV s this easement is likely something which the CID will want in the long term, unless Union Road were to be reconfigured for property owner's convenience(at the cost of the property owner). FYI—the existing fire hydrant(on the fire/irrigation system)is adjacent to the dirt access road which Randall Henderson and BRH constructed and if that is where the property owner were to move Union Road then the fire/irrigation main would fall along the new road alignment. A lot of the issues relate to what a private property owner intends to do with their property. Yours truly, Ron Ronald E Benson Jr.Phi?PF Senior Vice President/Principal Hole Montes,Inc. 950 Encore Way Naples,FL 34110 (239)254-2000 Prtrnary (239)254-2091Direct. (239)777-1611 McL:ilc RonBenson:ahmeng.ccnn 1 = Teague, Calvin From: Ron Benson <RonBenson@hmeng.com> Sent: Thursday, March 17, 2016 10:03 AM To: Ron Benson;Anthony Davis Cc: Teague,Calvin Subject: RE: POI Fire protection Attachments: Ronald E Benson Jr PhD PE2.vcf The fire/irrigation PS at the WWTP is supposed to be ae.4 pump able todo 600 gal o1 p �nuteva TWONt td ttie lP �pRabi= 't ' i1 g l `iiep in t€ �84)si . nstdentli1 - ®00`g 41t 8 si). The last that I knew was that there were at eat#t j pum o ,:ltiVairdiffnitinchthegaiteNkierea0MIPMettlAtibelieve ST may have removed the old 10 HP pump(there originally were four pumps). The pumps were supposed to be set to run the two at the WWTP first and if more fire demand was needed(opening multiple hydrants at once and using pumper trucks)the pumps at the canal PS are supposed to come on is t):a;,;,Prf45ure;; rp , town,to sonme e-ZONto,60,psi and-to,bring tfie pressure b k immediately. Yesterday, I had Erik add the two pump stations uwittr rrur b"e i tiled titinWttr heefire%irrigat=ion:systerakdrawt.ng ©ewe 43ooldgYii a rireipia' l -system t t: f eloin r. I did oto, tit tl e Torr aetion gnat pd s.r fli' f s lardY os—M is a few �mlhtaat evwl h° prim s tntadai ft l i ice• ;„„.. itmagagoix,004% STju„a§4uswskkA r r naeshtl ereiwnpoeope it .e ppc 4ege eebase ;oiia ;+Mf i =pite9gsiire to b” g on>>r"i to lsrAt4 for? , riga ngs lwtmt,%ttkegeithepttwpvnvvgrvnatgva.oattte osoperatektemem v asor ,rr, a" j<��f ,tl? We must remember that"itiffee i Iis� citVl*t gtifng tc 'the community tli fie 'd`tiliMI1f"el*Aetwuvith water from the WWTPVIIMpTstationMbetrtlieveVeritit over. That is per the FDEP permit, plus we do not want the"gunk"from the canal in the irrigation systems and sprinkler heads. With the fir •rot . wn s tte which is installed at POI,the}syi't icleb; i 1 , Xc #, .pQ gl9rn4 Tl* Lays a t„e_s as;•rovi e op �3 NS_rAoottgti*t~rttktiodmapivtotoeawignttkttadsafeawRoRuwo,:„,- t ie ays and the Cana PSsen•frig vva e'” There is another possibility(not that likely)and that is that the ChteftWas px irtired ii tir►ett?'ii fdtilfiat n"l t rse'POI`fite siltW.4As the fire protection system is made up of a total of atolaastsboptrMWangiingifrom4044P4figailiiksgt, t- : it fro ` I'i '4 .l' e i hfew ... So,ttawillotrateligtiVniterAefiniinOwtos the b "th`r'otire`•tfre'° -� :#01a1:43u44tu0oW44ca4hdtiat�nrhame�h' �'dy�rfi't�rti p � 'pfcartrlbtWV tat tf'ti them. ®nceST,can verify that the equip nt is functional(with NM observation of operational conditions for equipment),then I —suggest that the CID arrange with f`h" ,Fire Chief for a test be conducted in order to give the Chief confidence in the POI Fire system. Yours truly, Ron 1 Ronald E Benson Jr.PND PE Senior Vice PresidentJFrincipal • Hole Montes,Inc. 950 Encore Way Naples,.FL 34110 (239)2542000 Prima! (239)2542051Derect (239)777-leI1Mobi"e RonEenson ahmeng.com From: Ron Benson Sent:Thursday, March 17, 2016 9:39 AM To: Anthony Davis Cc: Teague, Calvin' Subject: RE: POI Fire protection This is unacceptable as there is plenty of ec iipment installed at both,f x .,andir'gation,puz ....,stations. Total of 250 horsepower. 1 0 444 snd t bewo i4litit a l l tivigi #'. .Dargot,. I suggem t.h.„G.I1 -hume -Ron Benson Original message From: Anthony Davis Date:03/17/2016 9:26 AM(GMT-05:00) To: Ron Benson Cc: "'Teague, Calvin" Subject: FW: PO1 Fire protection Ron, Please see Chief McLaughlin's comments below regarding low pressure on the non-potable system! J.Anthony Davis Davis&Associates P.O. Box 7488 Naples,Florida 34101 (239)430-0806 (866)226-7990 FAX 2 Providing financial services and quality products for over 37 years! Life,Health, Medicare, Disability, Long Term Care and Dental plans. For more information call,write or go to www.jadavis.com From: McLaughlinAlan[mailto:AlanMcLaughlin(ucolliergov.net] Sent:Thursday,March 17, 2016 7:55 AM To: Anthony Davis<Anthony(thjadavis.com> Cc: MorrisCaleb <CalebMorris u)colliergov.net> Subject: RE: POI Fire protection Tony I will see if we can find the sprinkler system requirements. On aiio" >1. , Vtlhttl1 io ss�our t�utl la.e eent :a s :moo w f .� � y p _ ��.�.f�� t}'�F#I1atl �'cvpb* p sWentittfekiftollifilftlittitttrIVIMITY4bOldiupre.1°° re. We aim seeing 0=t 2(fiopsihtub :&h e sl o ci brel6O41,8rW pkiiillti4hntsygtet. We ere ti iitgutc= r r lou14~ -!~ 41: t itl to i1° LDb tIRV!;° t 1 tYtt4t ' is rat1 nk W 1 t itlabl .;: From: Anthony Davis [mailto:Anthony(ajadavis.com] Sent: Wednesday, March 16, 2016 5:45 PM To: McLaughlinAlan Subject: FW: POI Fire protection Chief, See Ron Benson's email below regarding the fire hydrants at the North Hotel. In particular, can you assist with Item#2 in Ron's email—obtaining rating info on the hotel sprinkler system? If you need to discuss, please call Ron. J.Anthony Davis Davis&Associates P.O. Box 7488 3 Naples,Florida 34101 (239)430-0806 (866)226-7990 FAX Providing financial services and quality products for over 37 years! Life,Health, Medicare, Disability, Long Term Care and Dental plans. For more information call,write or go to www.jadavis.com From: Ron Benson[mailto:RonBenson(cuhmeng.coin] Sent: Wednesday,March 16, 2016 1:50 PM To: Anthony Davis(Anthony jjadavis.corn)<Anthony(ii)jadavis.coin> Cc: Teague, Calvin<Cal.Teague@STServices.com>; 'Daniel H. Cox'<dhcox@gtcom.nct> Subject: POI Fire protection I just got off the phone with Tom Mastroberto,Fire Reviewer/Inspector with Collier County,regarding the North Hotel fire protection issue. The Fire Chief had forwarded the previous communication to him. After discussing the issues,Toni and I concluded the following: The code requires a fire hydrant within 300 feet and the fire hydrant at the dormitory is within that distance. There should be a rating plate on the sprinkler system within the hotel and it should identify the gallons per minute which the system is rated(a guess might be on the order of 150 to 200 gallons per minute). We should request the Fire Chief get that information for us as the building is not open to CID access. The CID then should make a determination whether or not our potable water system can meet the rated capacity for the Hotel sprinkler system(which I will do, although my feeling is that we should not have a problem). The CID and the Fire Chief agree that the two fire hydrants on the potable water system(should be painted yellow) are not to be used for high volume fire fighting as they are on the sprinkler system main,but the fire fighters need to use the fire hydrant on the fire protection system(purple hydrant near the dormitory) for high volume fire fighting. Tom offered to assist with any additional questions. 4 Tony—Could you check with the Fire Chief about getting the rated capacity for the sprinkler system inside the North . Hotel? Cal—Have you heard anything from ST as to whether or not they have both of the high-service pumps at the WTP working now? Dan—If the CID were to wish to connect the fire hydrant along Union Road which is still on the potable water system to the fire/irrigation system, we would need an easement from the property owner. As this easement is likely something which the CID will want in the long term,unless Union Road were to be reconfigured for property owner's convenience(at the cost of the property owner). FYI—the existing fire hydrant(on the fire/irrigation system)is adjacent to the dirt access road which Randall Henderson and BRH constructed and if that is where the property owner were to move Union Road then the fire/irrigation main would fall along the new road alignment. A lot of the issues relate to what a private property owner intends to do with their property. Yours truly, Ron Ronald E Benson Jr.PhD PE. Senior Vice President)Principal Hole Montes,Inc. 950 Encore Way Naples,FL 34110 -. (239)254-2000Prirrary (239)251-2051Direct (239)777-16111"ob:le RonBenson VFeieng,com Under Florida d Lauri.e-mail addle Sc 3 a:>public meads If you dc,not want your e n,,.it.iddmos_iei_asarl`r response ponse to a por>iir. _,,c,;ds request do not send F le: rc mail to Ibis entity.Instead,contact this office by telephone cm in writing. 5 Port of the Islands CID Budget Schedule FY 2016-2017 Key dates to work around 1. No later than June 15, 2016 the budget has to be presented by the District Manager. 2. The budget has to he tentatively approved by that date and a public hearing set at • least 60 days in advance. 3. The budget legally has to be adopted prior to October 1 but assessments have to be set and sent to the County by September 15th so they can be included on the roll. Suggested schedule; We are proposing May 20th and August 19th as key dates for the budget but these can be changed based upon the BOS direction.The only restrictions are identified above. April 17th—The initial draft of the budget from Manager presented to Board including financials as of 3/31/2016,projected expenses and revenue for remainder of the fiscal year and suggested budget for FY2016-2017. This meeting is for the presentation of the proposed budget and will be included in the packet for BOS review prior to the meeting. If a special workshop is to be held it will be discussed at this meeting. May 20th—Adoption of a tentative Budget and setting of a Public Hearing.Keep in mind that you can accomplish this at an earlier scheduled meeting prior to the June 17th meeting or even in late May but no later than June 15th.This is because once the tentative assessment is approved then the maximum assessment rate can NOT be increased and the final rate is adopted during presentation to the Community at the August 19th Public Hearing.The rates can be lowered but not increased because if the assessments are to be increased,even as a precaution,a mailed notice must go out to all home owners. June 17th-If needed, continue fine tuning the budget but the maximum assessment will have been set. Mailed notices will also be sent out if the BOS decides to increase the assessment. July- If needed,continue fine tuning the budget but the maximum assessment will have been set. Mailed notices will also be sent out if the BOS decides to increase the assessment. August 19th-An August 19th Public Hearing is being proposed for adoption of the budget. If needed, the adoption can be delayed,but no later than September 15tH PORT OF THE ISLANDS Community Improvement District General Fund Summary of Revenues,Expenditures and Changes in Fund Balances Fiscal Year 2017 Proposed Budget ADOPTED ACTUAL PROJECTED TOTAL ANNUAL ACTUAL ACTUAL BUDGET THRU MAR- PROJECTED BUDGET ACCOUNT DESCRIPTION FY 2014 FY 2015 FY 2018 FEB-2016 SEP-2016 FY 2016 FY 2017 REVENUES Interest-Investments $ 2,262 $ 1,438 $ 1,673 $ 225 $ 1,448 $ 1,673 $ 1,358 Net Incr(Decr)In FMV-Invest (858) - - - - - - interest-Tax Collector 45 - 35 - 35 - Special Assmnts-Tax Collector 327,741 324,398 334,109 291,378 32,053 323,431 271,578 Special Assmnts-CDD Collected - - 96,490 - 107,167 107,167 89,986 Special Assmnts-Discounts (8,739) (9,558) (17,224) (11,203) - (11,203) (14,463) Other Miscellaneous Revenues 1,162 3,347 - 1,549 - 1,549 - TOTAL REVENUES 321,568 319,670 415,048 281,984 140,668 422,652 348,460 EXPENDITURES Administrative P/R-Board of Supervisors 6,500 4,700 7,000 3,000 3,500 6,500 7,000 FICA Taxes 497 360 536 230 268 498 536 ProfServ-Engineering 16,010 8,936 19,000 2,993 11,083 14,076 14,500 ProfServ-Legal Services 19,705 11,393 20,000 3,231 11,667 14,898 15,000 ProfServ-Mgmt Consulting Sery 29,216 30,092 30,995 12,915 18,080 30,995 31,925 ProfServ-Property Appraiser 6,531 6,460 5,012 4,635 - 4,635 4,074 ProfServ-Special Assessment 9,520 9,806 10,100 10,100 - 10,100 10,403 Auditing Services 3,500 3,500 3,500 - 3,500 3,500 3,500 Postage and Freight 724 411 600 156 218 374 450 Rental-Meeting Room 300 275 350 125 175 300 350 Insurance-General Liability 7.989 8,447 9,718 4,014 4,014 8,028 8,831 Printing and Binding 807 487 600 234 328 562 600 Legal Advertising ' 1,719 2,408 1,000 - 1,000 1,000 1,000 Miscellaneous Services 425 492 1,380 261 365 626 700 Misc-Assessmnt Collection Cost 4,016 3.975 6,682 5,603 1,079 6,682 5,432 Misc-Web Hosting 969 969 1,000 354 646 1,000 1,000 Office Supplies 132 28 350 58 81 139 200 Annual District Filing Fee 175 175 175 175 - 175 175 Total Administrative 108,735 92,914 117,998 48,084 56,004 104,088 105,674 Field Contracts-Mgmt Services 100,000 100,000 100,000 44,260 61,964 106,224 110,556 Contracts-Landscape 82,830 82,830 82,830 34,512 48,317 82,829 82,830 Electricity-Streellighling 15,176 14,676 18,000 6,161 8,625 14,786 15,200 Utility-Irrigation 15,956 15,621 17,000 7,577 10,608 18,185 18,200 R&M-Renewal and Replacement 33,564 4,574 70,000 226 40,833 41,059 10,000 R&M-Roads&Alleyways 8,295 19,575 8,220 - 8,220 8,220 5,000 R&M-Signage 1,525 6,584 1,000 - 1,000 1,000 1,000 Total Field 257,346 243,860 297,050 92,736 179,568 272,304 242,785 TOTAL EXPENDITURES 366,081 336,774 415,048 140,820 235,572 376,392 348,460 Excess(deficiency)of revenues Over(under)expenditures (44,513) (17,104) - 141,164 (94,904) 46,260 - Annual Operating and Debt Service Budget Fiscal Year 2017 PORT OF THE ISLANDS Community Improvement District General Fund Summary of Revenues,Expenditures and Changes in Fund Balances Fiscal Year 2017 Proposed Budget ADOPTED ACTUAL PROJECTED TOTAL ANNUAL ACTUAL ACTUAL BUDGET THRU MAR• PROJECTED BUDGET ACCOUNT DESCRIPTION FY 2014 FY 2015 FY 2016 FEB-2016 SEP-2016 FY 2016 FY 2017 OTHER FINANCING SOURCES(USES) Operating Transfers-Out (368,000) - - - - - - - Contribution to(Use of)Fund Balance - - - - - 1 TOTAL OTHER SOURCES(USES) (368,000) - - - - Net change in fund balance (412,513) (17,104) - 141,164 (94,904) 46,260 - FUND BALANCE,BEGINNING 1,260,709 848,196 831,092 831,092 - 831,092 877,352 FUND BALANCE,ENDING $ 848,196 $831,092 $831,092 $972,256 $(94,904) $877,352 $ 877,352 Annual Operating and Debt Service Budget Fiscal Year 2017 PORT OF THE ISLANDS Community Improvement District Water And Sewer Fund Summary of Revenues,Expenses and Changes in Net Assets Fiscal Year 2017 Proposed Budget ADOPTED ACTUAL PROJECTED TOTAL ANNUAL ACTUAL ACTUAL BUDGET THRU MAR- PROJECTED BUDGET ACCOUNT DESCRIPTION FY 2014 FY 2015 FY 2016 FEB-2016 SEP-2018 FY 2018 FY 2017 OPERATING REVENUES Interest-Investments $ 337 $ 124 $ 287 $ 33 $ 46 $ 79 $ 98 Water Revenue 45,207 48,436 59,070 22,614 31,660 54,274 55,000 Sewer Revenue 68,913 71,089 69,320 33,018 46,225 79,243 80,000 Irrigation Fees 95,066 109,044 121,990 46,555 65,177 111,732 120,000 Meter Fees 2,500 - - - - - - Net Incr(Decr)In FMV-Invest (1,598) - - - - - - Special Assmnts-Tax Collector 854,375 816,384 933,964 817,012 89,876 906,888 978,160 Special Assmnts-CDD Collected - 331,761 - 358,835 358,835 387,035 Special Assmnts-Discounts (22,782) (24,053) (50,629) (31,414) - (31,414) (54,608) Other Miscellaneous Revenues 11,259 8,060 - 2,260 - 2,260 - TOTAL OPERATING REVENUES 1,053,277 1,029,084 1,485,763 890,078 591,819 1,481,897 1,565,685 OPERATING EXPENSES Personnel and Administration P/8-Board of Supervisors 6.500 4,700 7,000 3,000 3,500 6,500 7,000 FICA Taxes 497 360 536 230 268 498 536 ProfServ-Engineering 16,010 8,936 19,000 2,993 11,083 14,076 14,500 ProfServ-Legal Services 19,704 11,393 20,000 3,231 11,667 14,898 15,000 ProfServ-Mgmt Consulting Sery 29,336 30,216 31,122 12,968 18,154 31,122 32,056 ProfServ-Property Appraiser 17,025 17,096 14,009 12,989 - 12,989 14,672 ProfSery-Special Assessment 8,122 8,366 8,617 8,617 - 8,617 8,876 Auditing Services 3,500 3,500 3,500 - 3,500 3,500 3,500 Postage and Freight 883 1,441 700 215 301 516 700 Rental-Meeting Room 300 275 350 125 175 300 350 Insurance-General Liability 7,989 8,447 9,719 4,014 4,014 8,028 8,831 Printing and Binding 807 487 600 234 328 562 600 Legal Advertising 1,719 2,408 1,000 - 1,000 1,000 1,000 Miscellaneous Services 1,463 2,071 2,600 776 1,086 1,862 • 2,250 Misc-Assessmnt Collection Cost 10,470 9,570 18,679 15,712 2,967 18,679 19,563 Office Supplies 132 28 350 58 81 139 200 Depreciation Expense 494,510 498,096 - - - - - Total Personnel and Administra 018,987 607,390 137,782 65,162 58,124 123,286 129,633 Water-Sewer Comb Services • Contracts-Mgmt Services 309,533 309,533 309,533 130,999 191,799 328,798 331,067 Contracts-Other Services 1,750 - - - - - Contracts-Generator Maint - 2,301 1,750 - 1,750 1,750 1,750 Communication-Teleph-Field 4,336 4,165 4,270 2,063 2,044 4,107 4,404 Utility -General 82,514 83,968 86,000 32,526 49,000 81,526 84,000 R&M-Irrigation 33,162 15,809 22,570 2,270 13,166 15,436 17,400 R&M-LiftStation - 2,148 6,000 18,741 - 18,741 6,000 R&M-Potable Water Lines - 5,415 6,000 - 3,500 3,500 4,000 R&M-Water Plant 58,446 21,400 10,000 492 5,833 6,325 7,200 R&M-Waste Water Plant 32,050 13,361 16,000 (8,403) 9,333 2,930 4,300 R&M-Sewer Lines - 3,600 6,000 806 3,500 4,306 4,100 R&M-Backflow Inspection - 2,363 4,000 - 2,333 2,333 2,700 Misc-Bad Debt 99 - - - - - - Annual Operating and Debt Service Budget Fiscal Year 2017 PORT OF THE ISLANDS Community Improvement District Water And Sewer Fund Summary of Revenues,Expenses and Changes In Net Assets Fiscal Year 2017 Proposed Budget ADOPTED ACTUAL PROJECTED TOTAL ANNUAL ACTUAL ACTUAL BUDGET THRU MAR- PROJECTED BUDGET ACCOUNT DESCRIPTION FY 2014 FY 2015 FY 2016 FEB-2016 SEP-2016 FY 2016 FY 2017 Misc-Licenses&Permits 7,375 25 7,375 1,000 6,375 7,375 7,375 Cap Outlay-Waste Water Plant - - 60,796 - 60,796 60,796 305,796 Total Water-Sewer Comb Servic 527,265 464,085 540,294 188,494 349,429 537,923 780,692 Debt Service Principal Debt Retirement - - 551,529 - 551,529 551,529 570,887 Interest Expense 133,073 114,741 103,831 8,653 95,178 103,831 84,472 Total Debt Service 133,073 114,741 655,360 8,653 646,707 655,360 655,360 TOTAL OPERATING EXPENSES 1,279,305 1,186,219 1,333,436 262,309 1,054,260 1,316,569 1,565,685 Operating income(loss) (226,028) (157,135) 152,327 627,769 (462,441) 165,328 - OTHER FINANCING SOURCES(USES) Interfund Transfer-In 368,000 - - - - - - Comp/Loss-Gen'I Capt'1 Assets (17,688) - - - - - - Balance - - - - .. TOTAL OTHER SOURCES(USES 350,312 - - - - - - Change in net assets 124,284 (157,135) 152,327 627,769 (462,441) 165,328 - TOTAL NET ASSETS,BEGINNING 7,494,539 7,618,823 7,461,688 7,461,688 - 7,461,688 7,627,016 TOTAL NET ASSETS,ENDING $7,618,823 $7,461,688 $7,614,015 $8,089,457 $ (462,441) $7,627,016 $7,627,016 Annual Operating and Debi Service Budget Fiscal Year 2017 PORT OF THE ISLANDS Community Improvement District Port of the Islands Community Improvement District Non-Ad Valorem Assessment Roll FY 2016-2017 Product Maint.ERC Maint/ERC WIS ERC WIS Standby WIS Capital Total per Type Allocation $ 332.05 Allocation 1,352 Product $541 $811 Hotel Room 1.00 $332 0.60 $325 $487 $1,143 Condo Unit 1.00 $332 0.80 $433 $649 $1,414 Single Family 1.00 $332 1.00 $541 $811 $1,684 Comparison FY 2016 to FY 2017 Product Total Total Increase Type FY 2017 FY 2016 (Decrease) Change Hotel Room $1,143 $1,148 ($4) 0% Condo Unit $1,414 $1,398 $15 1% Single Family $1,684 $1,649 $35 2% Annual Operating and Debt Service Budget Fiscal Year 2017 or ofitiic,_ IC ,,,,,, , :.'3, February 2016 Field Managers Report Water Treatment Plant Operations and Maintenance The Water Treatment Plant produced and distributed 2.69 MG for the month of February which is an average of .093 MGD. Wastewater Plant Operations and Maintenance The Wastewater Treatment Plant treated approximately 2.42 MG for the month of February which is an average of.083 MGD Reuse System Operations and Maintenance The Reuse System delivered 6.98 MG for the month of February which is an average of.241 MGD. Permit Compliance: Water Treatment Plant: Wastewater Treatment Plant: *All permit requirements met *All permit requirements met At Our Treatment Facility • New SurgeBuster®check valve installed for primary High Service Pump (20 HP) • Began overhaul of WWTP Recirculation Pump Station to repair minor leaks and repaint above ground pumps and 8" PVC circulation lines • Replace 1" automatic solenoid valve for Drain Flush & Backwash system on MBR Skid #2 In The Community: • Replaced Backflow Preventer at 218 Newport Dr • Began repair to persistent pothole on Stella Maris N. (in conjunction with General Asphalt Paving Company& Project Superintendent Richard McKenzie) • Graded service road from end of pavement near old hotel to the entrance of the gun club 1 roti«U 1404 n«.44.40114,444$ 24 Hr Emergency Contact: (239)691.3022 12600 Union Road Naples,Florida 34114•Tel 239-642-9219•Fax 239-642-9469 www.severntrentservices.com A'"tii e., lq Q.Ctt\rk, 011 ( fiill'A td, y' k Fwd. February 2016 Field Managers Report j 1 j` ,fi t' I. <� orsv, �k - i r" Wir: \. ' krirn/ '`'' ' k \ ‘,.. 4. , , ; - ii,i4t-A, 444s,,01-',' s a, .4„.-44,,:t -L, '"f4*'**14„;111.'" {- .-,..,,,,‘go Alf ' �, $& Ty- a mm ydi r C sus `" ,,,,Ile"- -4....{ 4'7 L£"a New SurgeBuster0 Check Valve on High Service Pump #1 (20 HP) 2 24 Hr Emergency Contact(239)691.3022 12600 Union Road Naples,Florida 34114•Tel 239-642-9219•Fax 239-642-9469 www.severntrentservices.com ok-tite_ Ise,„„ce v ,t-i-#41,14 4,,,,..v tii:',. , ,,,L, it, February 2016 Field Managers Report I I 1; ' � ,F x; Iri a N4k aw e x 1 .. .- r ' 3 New automatic solenoid valve for MBR Skid#2 Self Cleaning System 3 744;1"0/1X• 24 Hr Emergency Contact: (239)691-3022 12600 Union Road Naples,Florida 34114•Tel 239-642-9219• Fax 239-642-9469 www.severntrentservices.com t` IC February 2016 Field Managers Report s .c : g . :,4;V:440. ::", 'V, ,m ti xa ,,*14,..1 'temi ` '``,:*,:,•-t-104( ' • .4{° ° � a �i . 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'--A, 'l .£ , N i&i „,601.;;A,Y, a ":', .•'.4, ,`•t',0,,,,-:"..,t 4. & �'� c -5z �8r'i- rc 4 a d ..,rywd'� a- s ti "'fie _ `*4 # „,..:-„:.,.„:. • rr 4 , 4r i�'k ri �3 ., mo:Ia b '4:4;tm-v-W;i7 ,5Z..*sy 1. -^ £ ‘y '�. s ,}` 4 4 .--e' -,K.l.+K rf W+�fi i" ',:.•1;•!..; y S ', A ity K.7 w fir;., i :s2 R�, no, , i •;07,24A,,,';'!-,----,,.'''.''-t`',''., .:::`;',...;;•;Ilizt%-*,rAil'i'',''..::"-.•.,'::-..--.- :"'."-:77A'f.'.7 „':-..;,-.1:1',,,...,..*'.: -:;,'"il, i'lr,... , 4 ,._ _ 'N,.‘,N:,":15;.4ir.,,,':,i,.;Visiii.::%t,.t.,1.-.,' '''.4--''''...s-,,,.. .:-":;€;;;.'"I'''..*f*-*!*-00-_'...,•-i7r,''eFT^',::,-;,..,..,W.:4'2'',. ` '�`'� $ _Vi K i� a4,4 r •,,-. .,-;n.-.,„ :...:;10r - , .7'.---, -,,r1A-,.., -'.,:,,,, .-, 'j-'-''...' -A.,4...:.',Vt,',,;.-:,....."'"; "'.-r.."1.,:.*, ',.....„,1•A••),;',3,i.1,t..4,'..', -..;tc,..,,-• � � � • ,-,,,„.:m..,... .-a _ i ie' sY "'.� kIJ �ti i4 �7 a S 0... .;.. y 3 g \ .; .. “ . - it -, rtf- s .. 44,, " e • r - .�a „,t �`L.r r.i1 -tl � YZ a -,,,,,,:;,,';'',.:4 h + "+ u � 4- 4 ar T tiyrti �., I +. ' • e%--61„e--,....Vn., -i-.'".. ,f''''' -:„,-''.:',--',..':,,,,,ts- .....-,. v,, ..,, .- -,t'1,..,:,,-,,,,,.''',14 :-,,,, --.1cf--7-,,,,,N.,VD,Veq4-2,'41/4, -,„:...'„'.;..: -,,,, . ..,..,te„... :,,, ., ,.. .„ ,,,,,,...„ ,..,,.4. i4,,,„.„....,,.,,...,;:,, ;,;>,...tt,. , • '' '. �9 `yb }- d4srRT w. .. 4. r. : ' � a .# ,, { ;' hto $�Ri', ' k' .,,. t� ' Yt 4` ' ' .: 's , -` y { ' N, '44.i.A.:0‘OP, ' ;„.--ti ,--,,,,..2k. �. �' � � k” mak,, �dt 'i�i t �� n'" r-t4��,�, e ,, 4; R4, ¢� ? ! tv 4 a•,-,L, Y c � , R '9 tgirNz :,fi �,p,, �. �-�� .�. L 12' r� ��_. �.. 4 • d•. �_" -ri ,=4 .._ �. `�..a. �`�TM', �' - . 5�'.� Preparation of upcoming repair to recurring pothole on Stella Maris N. Itet 4 OA*147.0rnwoovelr Arai, 24 Hr Emergency Contact:(239)5943022 12600 Union Road Naples,Florida 34114•Tel 239-642-9219•Fax 239-642-9469 www.severntrentservices.com voloff2 IS Wii,fkk iw February 2016 Field Managers Report w Potable Water Report 5 - 4.5 --- 4 3.5 E 3 3615 44 2.597 2.C97 74 2.461 2.383 c 2.5 2.097 2.106 2.228 2.247 0 2.044 1.777 1.925 1.929 1.910 2 2.143 723 1.2.81 9.091 1.98 2.072 • 1.963 2.023 1.5 1.848 1.533 1.579 1.379_1,443 1.282 1.438 1.498 1 1_4931.434..„,„. 1.08 1.052 0.969 1.142 1.182 1.021 0.5 8% 8% 5% 7% 5% 8% 6% 8% 8% 9% 6% 7% 8% 8% 8% 8% 9% 7% 8/o k o ° 4 6% 6% 0 May- Jun-14 Jul-14 Aug- Sep- Oct-14 Nov- Dec- Jan-15 Feb- Mar- Apr-15 May- Jun-15 Jul-15 Aug- Sep- Oct-15 Nov- Dec- Jan-16 Feb- 14 14 14L 14 14 15 15 15 15 15 15 15 16 t Water Produced -e--Water Baled t V.Water Loss «Approximately.38 MG was used for flushing or treatment plant usage;approximately.19 MG was unaccounted for making up the 7%water loss totals Irrigation Water Renpit3 9.0 8.709 8.693 8,602 ' 8.38o 8.0 _296 7.371 7•�y 48 7.305 7,427 7 54R 7.614 P� .628 .8 13.983 63 7.0 .31 7.156 6.. . . 5.98 .062 6.959 . 7.047 8.0 \ 185 . 01 5.24 6.325 6.3 ..391 c - 5.784 5.81' 5.72, 0 5.0 5.600- 5.229 5.187 c 4.0 4 815 4.444 4.701 - 4.835 0 3.921 3.961 M 3.0 2.0 -- 1.0 8% 6% 2% 4% 9% 9% 3% 6% 8% 7% 7% 8% 8% 8% 8% 8% 7% 7% 5% 6% 6% 0.0 May- Jun-14 Jul-14 Aug- Sep- Oct-14 Nov- Dec- Jan-15Feb-15Mar-15Apr-15 May- Jun-15 Jul-15 Aug- Sap- Oct-15 Nov- Dec- Jan-16Feb-16 -1.0_._14_ 14 _14__ 14 14 15 15 15 15 15 �:�Irrigation Meter Irrigation Billed ............%Water Legs «Approximately 1.1 MG muse for POI CID Properties;approximately.49 MG was unaccounted for making up the 7%water loss totals ' 4 5 1446.,notemeoe field,. 24 Hr Emergency Contact:(239)6914022 12600 Union Road Naples,Florida 34114•Tel 239-642-9219•Fax 239-642-9469 www.severntrentservices.com DANIEL H.COX,P.A. ATTORNEY AT LAW P.O.Drawer CC Carrabelle,FL 32322 Telephone: 850-697-5555 Naples(cell): 239-370-0842 dhcox@gtcom.net March 3,2016 POI Realty,LLC,a Florida limited liability company f.k.a.BRH Enterprises,LLC,a Florida limited liability company do Goodman,Breen&Gibbs Attn: Kenneth Goodman,Esq. 3838 Tamiami Trail North,Suite 300 Naples,FL 34103 RE: Port of the Islands Community Improvement District Notice of Non-ad Valorem Special Assessments Due Dear Gentlemen: I am transmitting a copy of the Notice of Non-ad Valorem Special Assessments Due recorded by the Port of the Islands Community Improvement District together with the invoices sent to you for the 2014-2015 and 2015-2016 assessment years. The Special Assessments are past due and if not paid within thirty days of the date of this letter,the District's right to foreclose these assessments will mature. Please contact Elizabeth Moore at 407-567-9289 for payment amounts as penalties have acccrued. Please 3. govet yourselves accordingly. '�,f 7 Sinee';r;j� /� OJ 10 f Daniel `H.Cox Enclosures as stated. Return to: Daniel H.Cox,P.A. INSTR 5035030 OR 5080 PG 2044 P.O.Drawer CC RECORDED 9/30/2014 3:16 PM PAGES 6 Carrabelle,FL 32322 DWIGHT E.BROCK,CLERK OF THE CIRCUIT COURT COWER COUNTY FLORIDA 850-697-5555 REC$52.50 to / NOTICE OF NON-AD VALOREM SPECIAL ASSESSMENTS DUE TO: POI Realty,LLC,a Florida limited liability company Lk.a.BRH Enterprises,LLC,a Florida limited liability company do Goodman,Breen&Gibbs Attn: Kenneth Goodman,Esq. 3838 Tamiami Trail North,Suite 300 Naples,FL 34103 Whomever it may concern: Take notice that the non-ad valorem special assessments levied by the Port of the Islands Community Improvement District("District")for the fiscal year commencing October 1,2014 and ending September 30,2015 against the property that you may have an interest in identified by Collier County Property Appraiser Parcel Number 01058920005 will be collected by the District using the procedures provided in Chapter 170,Florida Statutes. These non-ad valorem special assessments are a lien against the property described in Exhibit"A"from the date of imposition thereof until paid,coequal with the lien of state,county,municipal,and school board taxes. Information regarding the amount of the non-ad valorem special assessments due and payable may be obtained by contacting Calvin.Teague,District Manager, cal.teague@stservices.com,Severn Trent Management Services,5911 Country Lakes Drive,Fort Myers,FL 33905,or by calling(239)245-7118 ext.301,or by facsimile to(239)245-7120. Signed in our presence: Port of the Islands Community Im•rovement District • ess Sig, .tur Calvin Tem_ 5rill"ct Manager t. _ Pri i. N. ' e 'tness Signae �. 1110vLsaj e. e.v+.s� Ae". Print Name STATE OF FLORIDA COUNTY OF LEE The foregoing Notice was acknowledged before me by Calvin Teague,District Manager, Port of the Islands Community Improvement District,on Sep -, be 9,2014. He is personally known to me. r 3c`'' KIEL H COX 1 (SEAL) 3,i B= eommissial#EE 094140 F- o A eoMxpires September 14,2015 Nea11.TroyFAninueceg�-,167019 . y ub1- 011, 3936 PG: 0625 EXHIBIT "A" PARCEL A: A parcel of land located In the East 1/2 of Section 4,Township 52 South,Range 28 East,Collier County, Florida,being more particularly described as follows: Beginning at the Northeast corner of Section 4,Township 52 South,Range 28 East,Collier County, Florida;thence run South 00° 19'01'West,along the East line of the Northeast 1/4 of said Section 4,for a distance of 2387.39 feet thence run North 89°40'59"West,perpendicular to the East line of the Northeast 1.14 of said Section 4,for a distance of 137.82 feet to a point on the Easterly line of a Service Roadway Easement;thence run North 00°05'55"East,along the Easterly line of said Service Roadway SeEasement,for a distance of 3.19 feet;thence run North 89°54'05°West along the fly line of said rvice Roadway Easement,for a distance of 35.00 feet thence run South 00°05'55'West,along the Westerly fine of said Service Roadwaya of 3.06 feet thence run North 89°40'59° • West fora distance of 77.18 feetEat .l js parallel with the East line of the Northeast 1/4 of said Section 4,fora f-299.. -_ • ;,::ivn South 00°20'13°West,parallel with the East line of the Southeast 89°39'47" /79.�/�Sectfon 4,for a —.--- 350.03 feet thence run South East,for a distance of Qoint on the W:.--e-, H ' of a Service Roadway Easement;thence run South 00105'S5'°West along-the _-•e_ line, sa Service Roadway Easement,for a distance of 94,'38 feet''tftienoe nueNOLrth 8, , a distance of 213.29 feed thence run North 00°2013 East,paid e r"Tif-3:i" ' .distance of 390.26 feet;thence rano 'tie i«° 1i3 . �-'` .- , n �° 'l7"Weru;tnx a Notch$9°39'47"West,for a d ( a �" of 5.00 feet+tteereoe run • ofd ^• �,�- run -. .. r ''13°West,fora distance of 394.41 feet;thence run North e',..39'47"-West, a • -e..,#- of •r.2 Igf to a point on the Easterly right-of-way line of the Fahka U nal;thence run ° '3 right-of-way of said Fahisa Union•. for a distance of 4124. 2 tt� ceaNorth 45the�A 2x,2'18East, along the proposed Easterly right-of ra f said Fahka Union Car$.f c a'distance of 224.67 feeh thence run North 89°42'31'East,along the• Southerly rlgh • a .1' distance of 676.00 feet;thence run . . °•.. r'Ofsaid F Epa��teer U,,n,�ion Canal,for a said Fahka Union Canal,for a distance of 387:9,_'---*CI---- _ proposed Easterly alee9 the ey Of proposed Easterly right-of-way of said Fahka Unionaril,for a distance o°72.26 feet�to a point on the North line of the Northeast 1/4 of said Section 4;thence run North 89°4211'East,along the North line of the Northeast 1/4 of said Section 4,for a distance of 65.00 feet to the Point of Beginning. LESS AND EXCEPT A parcel of land located in the Northeast 1/4 of Section 4,Township 52 South,Range 28 East,Collier County,Florida,being more particularly described as follows: Commence at the Northeast corner of Section 4,Township 52 South,Range 28 East,Collier County, Fiona;thence run South 00°19'01 West;,along the Easterly ane of the Northeast 1/4 of Station 4, Township 52 South,Range 28 East;,for a distance of 2119.92 fleet;thence run North 89°40'59°West,for a distance of 176.07 feet to the Point of Beginning of the parcel of land herein described;thence run South 03 20'05 West for a distance of 118.62 feet thence run North 87°15'4T West for a distance of 86.23 feet;thence run North 03°28'57"East,for a distance of 120.78 feet;thence run South 85°49'43° East,far a distance of 85.92 feet to the Point of Beginning. *** OR: 3936 PG: 0626 *f EXHIBIT "A" (Continued) Bearings Brefer to the East line of the Northeast 1/4 of Section 4,Township 52 South,Range 28 East, County,ttorida,as being South 00°1701"West PARCEL B: A parcel of land looted in the Southeast 1/4.of Section 4,Township 52 South,Range 28 East,CoWer County,Honda,being more particularly described as follows: Commence at the Northeast corner of the Southeast 1/4 of Section 4,Township 52 South,Range 28 East,Collier County,Florida;thence run South 00°20'13"West,along the East line of the Southeast 1/4 of Section 4,Township 52 South,Range 28 East,Caper.County,Florida,for a distance of 350.00 feet to the Point of Beginning of the parcel of land herein described;thence continue South 00°2013'West along the East lane of the Southeast 1/4 of said Section 4,for a distance of 947.37 feet;thence run North 89°39'47'West,perpendicular to the East line of the Southeast 1/4 of said Section 4,for a distance of 131.28 feet to the East line of a Service RoadwayEast thence run North 00°0S'55'East;along the East line of said Savk:e Roadway EaserrhenVr •,4 East perpendicular to the East tine of, = thence38 feet run a of 89°2 feet the Point of Beginning, '�• " 4,for a distance of 135.22 fart to Bearings refer to the East line of Collier County,mart ia,as being :W°f Sedion 4,TO"�' P South,Range 28 Fast, ce? r ',i fy / i OR 4522 PG 2251 NMI HOLE MONTES ENGINEERS.(IAMBS SURVEYORS UWCSCAPEARCNRECTURE 950 Encore Way•Navtes,Florida 34110•Phan:23%254.2000•Fax:239.254.2075 HM PROJECT#2008.011 4/29/2008 EXHIBIT B REF.DWG.#8-6355 LEGAL DESCRIPTION: A PARCEL OF LAND LOCATED IN A PORTION OF SECTION 4,TOWNSHIP 52 SOUTH,RANGE 28 EAST,COLLIER COUNTY.FLORIDA,BEING MORE PARTICULARLY DESCRIBED AS FOLLOWS: COMMENCE AT THE NORTHEAST CORNER OF THE SOUTHEAST QUARTER OF SECTION 4, TOWNSHIP 52 SOUTH,RANGE 28 EAST,CS 71;IEK ! • FLORIDA;THENCE RUN S.00°37'46"E.. ALONG THE EAST LINE OF THE SOUT OMIT-EA it /)1D SECTION 4,FOR A DISTANCE OF 350.00 FEET TO THE•OINT OF BEGJ' .'17-1-0E-THE PA- • s• 1 ND HEREIN DESCRIBED; THENCE CONTINUE S.00°37'46"E. • e r THE EAST LINE O I,''SOUTHEAST QUARTER OF SAID SECTION 4,FOR A DISTANCE O 33413_FE ;JHENCE RUN N.• 937'46"W.,FOR A DISTANCE OF 269.88 FEET TO THE BEGINNIN OWA C,EN`FFAL-GIRg4LAR C k RV8 CONCAVE NORTHEASTERLY;THENCE R J N N�ORTHWESTFRL�(AWN e THE •'C F SAID CURVE TO THE RIGHT,HAVING A RADIUS OF 2.5p :0--T E•" `f, GL OF 45900'00"SUBTENDED BY A CHORD OF 63.14 FEET T A •RINDF .2�6' k.Fp • DI STANCE OF 64.80 FEET TO THE END OF SAID CURVE;Tl-EJu 'UNC'.0 °3 4, t OR; •ST• C OF 85.08 FEET;THENCE RUN N.89922'14"E.,FOR A DIS AN • 1 O O :b* :�_ ING CONTAINING 1.116 ACRES,MORE OR LESS. C THIS PROPERTY SUBJECT TO E.-S,EMENTS,RESERVATIOW1 TRICTIONS OF RECORD. BEARINGS SHOWN HEREON REFE1 'k3.T1LAST LINA f ,SOUTHEAST QUARTER OF SECTION 4,TOWNSHIP 52 SOUTH, E a, „ 0 OUNTY,FLORIDA AS BEING 5.00937'46"E. f _. ' i HOLE MONTES,INC. CERTIFICATE OF AUTHORIZATION LB#1772 ' BY:eilwn44*.. #` Aida, P.S.M.#5620 THOMAS M.M RP STATE OF FLORIDA k1 astsSavrlRgeds by Reuel tncifore052008011Xesti desb t5S.0CC Naples•Fort Myers.Venice OR: 4439 PG: 1128 EXHIBIT C A PARCEL OF LAND LOCATED IN THE EAST HALF OF SECTION 4, TOWNSHIP 52 SOUTH, RANGE 28 EAST,COLLIER COUNTY,FLORIDA,BEING MORE PARTICULARLY DESCRIBED AS FOLLOWS: BEGIN AT THE NORTHEAST CORNER OF SECTION 4,TOWNSH 1 P 52 SOUTH,RANGE 28 EAST, COLLIER COUNTY, FLORIDA; THENCE RUN S.00"38'58"E. ALONG THE EAST LINE OF THE NORTHEAST QUARTER OF SAID SECTION 4,FOR A DISTANCE OF 2387.39 FEET;THENCE RUN S.89'21'02"W., FOR A DISTANCE OF 137.82 FEET TO A POINT ON THE EASTERLY LINE OF A SERVICE ROADWAY EASEMENT AS RECORDED IN O.R. BOOK 1567,AT PAGE 1556 OF THE PUBLIC RECORDS OF COLLIER COUNTY,FLORIDA;THENCE RUN S.00'52'04"E.,ALONG THE EASTERLY LINE OF SAID SERVICE ROADWAY EASEMENT,FOR A DISTANCE OF 3.19 FEET; THENCE RUN S.89'07'56"W., ALONG THE NORTHERLY LINE OF SAID SERVICE ROADWAY EASEMENT FOR A DISTANCE OF 35.00 FEET; THENCE RUN S.00'52'04"E., ALONG THE WESTERLY LINE OF SAID SERVICE ROADWAY EASEMENT FOR A DISTANCE OF 3.06 FEET; THENCE RUN S.89'2I'02"W.FOR A DISTANCE OF 77.18 FEET;THENCE RUN S.00'38'58"E.,FOR A DISTANCE OF 69.43 FEET;THENCF,R - I_S..114''.W.,FOR A DISTANCE OF 11 L67 FEET; THENCE RUN N.46'46'08"W.,FOR A.,1 ST . U..o i $•, T;THENCE RUN N.53'15'08"W.,FOR A DISTANCE OF 424.94 FEET;T t` UN S.89'32 34 QR A DISTANCE OF 242.59 FEET; THENCE RUN N.46'46'08"W.,F - k,DISTANCE OF 199.70 F. 7"fi A POINT ON THE PROPOSED EASTERLY RIGHT-OF-WAY ,OFtifHE FAA-.UIIpN CAA •THENCE RUN N.00'27'26"W., ALONG THE PROPOSED EA F 'E Y RIGHT QF= JAY L OF� FAI-IKA UNION CANAL FOR A DISTANCE OF 1455.84 FE Ai`i -1�IAI .,..7. I NG THE PROPOSED EASTERLY RIGHT-OF-WAY LINE OF RISE 'rt 111V O (1_ A �i' A ISTANCE OF 224.67 FEET; THENCE RUN N.88'44'32"E_,# & 1 RO k i!r EA' ' ,. GHT-OF-WAY LINE OF THE FAHKA UNION CANAL FOR 'S'ANCE OF 676.0& EET,TH)t1t RUN N.43'44'32"E.,ALONG THE PROPOSED EASTERLY RIOT-OF-WAY LINE:, Ill� 1 UNION CANAL FOR A DISTANCE OF 378.97 FEET;1 )C RUN N.00°27'26'" EG THE PROPOSED EASTERLY RIGHT-OF-WAY LINE OF THE AI UNION CANAL,,EC?l J ISTANCE OF 72.26 FEET TO A POINT ON THE NORTH LINE OF TH. HE L QF1'..R OF SAID SECTION 4;THENCE RUN N.88'44'32"E.,ALONG THE NORTH LINO& HOf TR AST QUARTER OF SAID SECTION 4, FOR A DISTANCE OF 65.00 TO THE POINT MBE INNING. LESS AND EXCEPT: A PARCEL OF LAND LOCATED IN THE NORTHEAST QUARTER OF SECTION 4,TOWNSHIP 52 SOUTH, RANGE 28 EAST, COLLIER COUNTY, FLORIDA, BEING MORE PARTICULARLY DESCRIBED AS FOLLOWS: COMMENCE AT THE NORTHEAST CORNER OF SECTION 4,TOWNSHIP 52 SOUTH,RANGE 28 EAST,COLLIER COUNTY,FLORIDA;THENCE RUN S.00'38'58"E.,ALONG THE EAST LINE OF SAID SECTION 4 FOR A DISTANCE OF 2119.92 FEET; THENCE RUN S.89'2I`02"W., FOR A DISTANCE OF 176.07 FEET TO THE POINT OF BEGINNING OF THE PARCEL OF LAND HEREIN DESCRIBED; THENCE RUN S.00'22'06"W., FOR A DISTANCE OF 118.63 FEET; THENCE RUN N.88'13'46"W.,FOR A DISTANCE OF 86.23 FEET;THENCE RUN N.02'30'58"E.,FOR A DISTANCE OF 120.78 FEET;THENCE RUN S.86'47'42"E.,FOR A DISTANCE OF 85.92 FEET TO THE POINT OF BEGINNING. BEARINGS SHOWN HEREON REFER TO THE EAST LINE OF THE NORTHEAST QUARTER OF SECTION 4,TOWNSHIP 52 SOUTH,RANGE 28 EAST,COLLIER COUNTY,FLORIDA,AS BEING S.00'38'58"E. Port of the Islands Community Development District 210 North University Drive-Suite 702-Coral Springs-Florida-33071 Tek(964)753-5841 Fax:(954)345-1292 Payment Request TO: BRH ENTERPRISES LLC DATE: 9/24/2014 425 RIDGE CT NAPLES FL 34108 DUE: UPON RECEIPT RE: FY 2014-2015 0&M and DS Assessments Parcel ID 01058920005 Operations and Maintenance Allocated Total Description PARCEL Units Per Unit O&M RV BACK XI 180.00 $395.45 $71,180.86 W/S Total Description PARCEL EROS Per Unit W&S RV BACK XI 175.00 $1,128,44 $197,477.22 $268,658.09 Amount Due If Paid By: November 30 December 31 January 31 February 28 March 31 $257,911.76 $260,598.34 $263,284.93 $265,971.51 $268,658.09 Please remit payment to: Port of the Islands Community Development District 210 N.University Drive Suite 702 Coral Springs,FL 33071 NOTE: Port of the Islands Community Development District 210 North University Drive-Suite 702-Coral Springs-Florida-33071 Tel:(954)753-5841 Fax:(954)345-1292 Payment Request TO: BRH ENTERPRISES LLC DATE: 10/1/2015 425 RIDGE CT NAPLES FL 34108 DUE: UPON RECEIPT RE: FY 2015-2016 O&M and DS Assessments Parcel ID 01058920005 Operations and Maintenance Allocated Total Description PARCEL Units Per ERC 0&M RV BACK XI 180.00 $395.45 $71,181.00 Water and Sewer Fund W/S Total Description PARCEL EROS Per ERC W&S RV BACK XI 175.00 $1,253.44 $219,352.23 $290,533.23 Amount Due I If Paid By: November 30 December 31 January 31 February 28 March 31 $278,911.90 $281,817.24 $284,722.57 $287,627.90 $290,533.23 Please remit payment to: Port of the islands Community Development District 210 N.University Drive Suite 702 Coral Springs,FL 33071 NOTE: