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04/18/2016 Agenda IN 23a Heritage Greens Community Development District QQ y Board of Supervisors District Staff George Coombs,Chairman Calvin Teague, District Manager Jim Marshall,Vice Chairman Greg Urbancic, District Counsel Marsha Coghlan,Assistant Secretary James Carr, PE,District Engineer Henry Michaelson,Assistant Secretary John Jordan,Assistant Secretary Meeting Agenda April 18, 2016 —6:00 p.m. 1. Roll Call 2. Approval of the Minutes A. March 21,2016 Board Meeting 3. Audience Comments 4. Old Business A. Swale/Gutter Pan Cleaning 5. New Business 6. Manager's Report A. Acceptance of Audit for Fiscal Year 2015 B. Fiscal Year 2017 Budget Discussion C. Financial Statements D. Follow-Up Items 7. Attorney's Report 8. Engineer's Report 9. Supervisors'Requests and/or Comments 10. Audience Comments 11. Adjournment NEXT MEETING IS SCHEDULED FOR MAY 16,2016 District Office: Meeting Location: 210 N. University Drive,Suite 702 Heritage Greens Community Center Coral Springs,Florida 2215 Heritage Greens Drive 954-753-5841 Naples,Florida www.heritagegreenscdd.org >, d Proof Lei IatLteS Batill Nrt116 Saks Rep:Ivonne Gori(N9103) Phone:(239)262-3161 Email:ivonne.gori®naplesnews.com Account In Ruination >Insertion Intimation Date:09/25/15 This is a proof of your ad scheduled to run on the dates indicated below. Account Number:531310(N027769) Please confine placement prior to deadline by contacting your account rep at(239)262-3161. Company Name:HERITAGE GREENS COMMUNITY Ad Id:713957 P.O.No.: Total Cost:$453.36 Contact Name: Email:Jane.Ben-Hayon@stservices.com Tag Line:Notice of Meetings Heritage Greens C Address: 210 N UNIVERSITY DR #702, CORAL SPRINGS, FL, Start Date:10/01/15 Stop Date:10/01/15 33071 Number of Times:I Class:16180-Notice Phone:(954)753-0380 Fax:(954)755-6701 Publications:ND-Naples Daily News,ND-Intemet-naplesnews.com >Ad Proof I agree this ad is accurate and as ordered_ Noticeof Meetings Heritage Greens Community Development District The Board of Supervisors of the Heritage Greens Community Development District will hold their meetings for Fiscal Year 2016 at 6:00 p.m.at the Heritage Greens Community Center,2215 Heritage Greens Drive,Naples,Florida on the third Monday of each month as indicated below: October 19,2015 November 16.2015 January 18,2016 February 22,2016 March 21,2016 April 18,2016 May 16,2016 June 20,2016 July 18,2016 August 15,2016 September 19,2016 There may be occasions when one or more Supervisors will participate by telephone. Meetings may be continued to a date, time, and place to be specified on the record at the meeting. Any person requiring special accommodations at this meeting because of a disability or physical impairment should contact the District Office at(954)753-5841 at least two calendar days prior to the meeting.If you are hearing or speech impaired,please contact the Florida Relay Service at(800)955- 8770 for aid in contacting the District Office. Each person who decides to appeal any action taken at these meetings is advised that person will need a record of the proceedings and that accordingly, the person may need to ensure that a verbatim record of the proceedings is made. including the testimony and evidence upon which such appeal is to be based. Calvin Teague District Manager October 1,2015 No.713957 Thank you for your business. Our commitment to a quality product includes the advertising in our publications. As such,Journal Media Group reserves the right to categorize,edit and refuse certain classified ads.Your satisfaction is important. If you notice errors in your ad,please notify the classified depart- ment immediately so that we can make corrections before the second print date.The number to call is 239-263-4700. Allowance may not be made for errors reported past the second print date.The Naples Daily News may not issue refunds for classified advertising purchased in a package rate;ads purchased on the open rate may be pro-rated for the remaining full days for which the ad did not run. HERITAGE GREENS COMMUNITY DEVELOPMENT DISTRICT COLLIER COUNTY, FLORIDA FINANCIAL REPORT FOR THE FISCAL YEAR ENDED SEPTEMBER 30,2015 HERITAGE GREENS COMMUNITY DEVELOPMENT DISTRICT COLLIER COUNTY, FLORIDA TABLE OF CONTENTS Page INDEPENDENT AUDITOR'S REPORT 1-2 MANAGEMENT'S DISCUSSION AND ANALYSIS 3-6 BASIC FINANCIAL STATEMENTS Government-Wide Financial Statements: Statement of Net Position 7 Statement of Activities 8 Fund Financial Statements: Balance Sheet—Governmental Fund 9 Statement of Revenues, Expenditures and Changes in Fund Balance— Governmental Fund 10 Notes to the Financial Statements 11-16 REQUIRED SUPPLEMENTARY INFORMATION Schedule of Revenues, Expenditures and Changes in Fund Balance— Budget and Actual—General Fund 17 Notes to Required Supplementary Information 18 INDEPENDENT AUDITOR'S REPORT ON INTERNAL CONTROL OVER FINANCIAL REPORTING AND COMPLIANCE AND OTHER MATTERS BASED ON AN AUDIT OF FINANCIAL STATEMENTS PERFORMED IN ACCORDANCE WITH GOVERNMENT AUDITING STANDARDS 19-20 INDEPENDENT AUDITOR'S REPORT ON COMPLIANCE WITH THE REQUIREMENTS OF SECTION 218.415, FLORIDA STATUTES, REQUIRED BY RULE 10.556(10) OF THE AUDITOR GENERAL OF THE STATE OF FLORIDA 21 MANAGEMENT LETTER REQUIRED BY CHAPTER 10.550 OF THE RULES OF THE AUDITOR GENERAL OF THE STATE OF FLORIDA 22-23 2700 North Military Trail•Suite 350 Boca Rjjo728 ton, Florid33431 Grau & Associates (561)9 3 CERTIFIED PUBLIC ACCOUNTA.N'I'Sr www.graucpa.com INDEPENDENT AUDITOR'S REPORT To the Board of Supervisors Heritage Greens Community Development District Collier County, Florida Report on the Financial Statements We have audited the accompanying financial statements of the governmental activities and the major fund of Heritage Greens Community Development District,Collier County,Florida("District)as of and for the fiscal year ended September 30,2015,and the related notes to the financial statements,which collectively comprise the District's basic financial statements as listed in the table of contents. Management's Responsibility for the Financial Statements Management is responsible for the preparation and fair presentation of these financial statements in accordance with accounting principles generally accepted in the United States of America;this includes the design,implementation,and maintenance of internal control relevant to the preparation and fair presentation of financial statements that are free from material misstatement,whether due to fraud or error. Auditor's Responsibility Our responsibility is to express opinions on these financial statements based on our audit.We conducted our audit in accordance with auditing standards generally accepted in the United States of America and the standards applicable to financial audits contained in Government Auditing Standards, issued by the Comptroller General of the United States. Those standards require that we plan and perform the audit to obtain reasonable assurance about whether the financial statements are free from material misstatement. An audit involves performing procedures to obtain audit evidence about the amounts and disclosures in the financial statements.The procedures selected depend on the auditor's judgment,including the assessment of the risks of material misstatement of the financial statements,whether due to fraud or error.In making those risk assessments, the auditor considers internal control relevant to the entity's preparation and fair presentation of the financial statements in order to design audit procedures that are appropriate in the circumstances, but not for the purpose of expressing an opinion on the effectiveness of the entity's internal control.Accordingly,we express no such opinion.An audit also includes evaluating the appropriateness of accounting policies used and the reasonableness of significant accounting estimates made by management, as well as evaluating the overall presentation of the financial statements. We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our audit opinions. Opinions In our opinion,the financial statements referred to above present fairly,in all material respects,the respective financial position of the governmental activities and the major fund of the District as of September 30,2015, and the respective changes in financial position thereof for the fiscal year then ended in accordance with accounting principles generally accepted in the United States of America. Other Matters Required Supplementary Information Accounting principles generally accepted in the United States of America require that the managements discussion and analysis and budgetary comparison information be presented to supplement the basic financial statements. Such information, although not a part of the basic financial statements, is required by the Governmental Accounting Standards Board,who considers it to be an essential part of financial reporting for placing the basic financial statements in an appropriate operational,economic,or historical context.We have applied certain limited procedures to the required supplementary information in accordance with auditing standards generally accepted in the United States of America,which consisted of inquiries of management about the methods of preparing the information and comparing the information for consistency with management's responses to our inquiries,the basic financial statements,and other knowledge we obtained during our audit of the basic financial statements.We do not express an opinion or provide any assurance on the information because the limited procedures do not provide us with sufficient evidence to express an opinion or provide any assurance. Other Reporting Required by Government Auditing Standards In accordance with Government Auditing Standards,we have also issued our report dated March 24,2016,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,contracts,grant agreements and other matters.The purpose of that report is to describe the scope of our testing of internal control over financial reporting and compliance and the results of that testing,and not to provide an opinion on internal control over financial reporting or on compliance. That report is an integral part of an audit performed in accordance with Government Auditing Standards in considering the District's internal control over financial reporting and compliance. Report on Other Legal and Regulatory Requirements We have also issued our report dated March 24,2016,on our consideration of the District's compliance with the requirements of Section 218.415,Florida Statutes,as required by Rule 10.556(10)of the Auditor General of the State of Florida.The purpose of that report is to provide an opinion based on our examination conducted in accordance with attestation standards established by the American Institute of Certified Public Accountants. March 24,2016 2 MANAGEMENT'S DISCUSSION AND ANALYSIS Our discussion and analysis of Heritage Greens Community Development District, Collier County, Florida ("District")provides a narrative overview of the District's financial activities for the fiscal year ended September 30, 2015. Please read it in conjunction with the District's Independent Auditor's Report, basic financial statements,accompanying notes and supplementary information to the basic financial statements. FINANCIAL HIGHLIGHTS • The assets of the District exceeded its liabilities at the close of the most recent fiscal year resulting in a net position balance of$2,504,753. • The change in the District's total net position in comparison with the prior fiscal year was($87,153),a decrease. The key components of the District's net position and change in net position are reflected in the table in the government-wide financial analysis section. • At September 30, 2015, the District's governmental fund reported an ending fund balance of $196,524, an increase of$39,944 in comparison with the prior fiscal year. A portion of the fund balance is assigned to subsequent year's expenditures, and the remainder is unassigned fund balance which is available for spending at the District's discretion. OVERVIEW OF FINANCIAL STATEMENTS This discussion and analysis are intended to serve as the introduction to the District's basic financial statements. The District's basic financial statements are comprised of three components: 1)govemment-wide financial statements,2)fund financial statements,and 3)notes to the financial statements. This report also contains other supplementary information in addition to the basic financial statements themselves. 1) Government-Wide Financial Statements The government-wide financial statements are designed to provide readers with a broad overview of the District's finances,in a manner similar to a private-sector business. The statement of net position presents information on all the District's assets,deferred outflows of resources, liabilities and deferred inflows of resources with the residual amount being reported as net position. Over time, increases or decreases in net position may serve as a useful indicator of whether the financial position of the District is improving or deteriorating. The statement of activities presents information showing how the government's net position changed during the most recent fiscal year. All changes in net position are reported as soon as the underlying event giving rise to the change occurs,regardless of the timing of related cash flows. Thus, revenues and expenses are reported in this statement for some items that will only result in cash flows in future fiscal periods. The government-wide financial statements include all governmental activities that are principally supported by special assessment revenues. The District does not have any business-type activities. The governmental activities of the District include the general government(management)and maintenance functions. 2) Fund Financial Statements A fund is a grouping of related accounts that is used to maintain control over resources that have been segregated for specific activities or objectives. The District,like other state and local governments,uses fund accounting to ensure and demonstrate compliance with finance-related legal requirements. The District has one fund category:governmental funds. 3 OVERVIEW OF FINANCIAL STATEMENTS(Continued) Fund Financial Statements(Continued) Governmental Funds Governmental funds are used to account for essentially the same functions reported as governmental activities in the government-wide financial statements. However,unlike the government-wide financial statements, governmental fund financial statements focus on near-term inflows and outflow of spendable resources,as well as on balances of spendable resources available at the end of the fiscal year. Such information may be useful in evaluating a District's near-term financing requirements. Because the focus of governmental funds is narrower than that of the government-wide financial statements, it is useful to compare the information presented for governmental funds with similar information presented for governmental activities in the government-wide financial statements. By doing so,readers may better understand the long-term impact of the District's near-term financing decisions. Both the governmental fund balance sheet and the governmental fund statement of revenues, expenditures, and changes in fund balances provide a reconciliation to facilitate this comparison between governmental funds and governmental activities. The District maintains one governmental fund for external reporting. Information is presented separately in the governmental fund balance sheet and the governmental fund statement of revenues, expenditures, and changes in fund balances for the general fund,which is a major fund. The District adopts an annual appropriated budget for its general fund. A budgetary comparison schedule has been provided for the general fund to demonstrate compliance with the budget. 3) Notes to the Financial Statements The notes provide additional information that is essential to a full understanding of the data provided in the government-wide and fund financial statements. GOVERNMENT-WIDE FINANCIAL ANALYSIS As noted earlier,net position may serve over time as a useful indicator of an entity's financial position.In the case of the District,assets exceeded liabilities at the close of the most recent fiscal year. Key components of the District's net position are reflected in the following table: NET POSITION SEPI bMBER 30, 2015 2014 Assets,excluding capital assets $ 218,576 $ 168,671 Capital assets,net of depreciation 2,308,229 2,435,326 Total assets 2,526,805 2,603,997 Liabilities,excluding long-term liabilities 22,052 12,091 Total liabilities 22,052 12,091 Net position Invested in capital assets 2,308,229 2,435,326 Unrestricted 196,524 156,580 Total net position $ 2,504,753 $ 2,591,906 The District's net position reflects its investment in capital assets (e.g. land, land improvements, and infrastructure);less any related debt used to acquire those assets that is still outstanding. These assets are used to provide services to residents;consequently,these assets are not available for future spending. The remaining balance of unrestricted net position may be used to meet the District's other obligations. 4 GOVERNMENT-WIDE FINANCIAL ANALYSIS(Continued) The District's net position decreased during the most recent fiscal year. The majority of the decrease represents the extent to which the cost of operations and depreciation expense exceeded ongoing program revenues. Key elements of the change in net position are reflected in the following table: CHANGES IN NET POSITION FOR THE FISCAL Y EAR END SEPTEMBER 30, 2015 2014 Revenues: Program revenues $ 235,793 $ 211,270 General revenues 497 498 Total revenues 236,290 211,768 Expenses: General government 78,114 76,698 Physical environment 245,329 264,189 Total expenses 323,443 340,887 Change in net position (87,153) (129,119) Net position-beginning 2,591,906 2,721,025 Net position-ending $ 2,504,753 $ 2,591,906 As noted above and in the statement of activities,the cost of all governmental activities during the fiscal year ended September 30, 2015 was $323,443. The costs of the District's activities were primarily funded by program revenues. Program revenues, comprised primarily of assessments, increased in the current fiscal year.The majority of the increase is the result of an increase in the per unit assessment to homeowners.The decrease in current fiscal year expenses is primarily the result of a decrease in maintenance expense. GENERAL BUDGETING HIGHLIGHTS An operating budget was adopted and maintained by the governing board for the District pursuant to the requirements of Florida Statutes. The budget is adopted using the same basis of accounting that is used in preparation of the fund financial statements. The legal level of budgetary control, the level at which expenditures may not exceed budget, is in the aggregate. Any budget amendments that increase the aggregate budgeted appropriations must be approved by the Board of Supervisors. Actual general fund expenditures did not exceed appropriations for the fiscal year ended September 30,2015. The variance between budgeted and actual general fund revenues for the current fiscal year was not considered significant. The actual general fund expenditures were lower than budgeted amounts due primarily to anticipated repair and maintenance costs which were not required. CAPITAL ASSETS At September 30,2015,the District had$4,656,757 invested in land,infrastructure,and improvements,for its governmental activities. In the government-wide financial statements depreciation of$2,348,528 has been taken,which resulted in a net book value of$2,308,229.More detailed information about the District's capital assets is presented in the notes of the financial statements. ECONOMIC FACTORS AND NEXT YEAR'S BUDGETS AND OTHER EVENTS The District does not anticipate any major projects or significant changes to its infrastructure maintenance program for the subsequent fiscal year. In addition,it is anticipated that the general operations of the District will remain fairly constant. 5 CONTACTING THE DISTRICT'S FINANCIAL MANAGEMENT This financial report is designed to provide our citizens,land owners,customers,investors and creditors with a general overview of the District's finances and to demonstrate the District's accountability for the financial resources it manages and the stewardship of the facilities it maintains. If you have questions about this report or need additional financial information, contact the Heritage Greens Community Development District's Finance Department at 210 N. University Drive,Suite 702,Coral Springs, Florida,33071. 6 HERITAGE GREENS COMMUNITY DEVELOPMENT DISTRICT COLLIER COUNTY,FLORIDA STATEMENT OF NET POSITION SEPTEMBER 30,2015 Governmental Activities ASSETS Cash and cash equivalents $ 216,126 Investments 632 Due from other governments 1,818 Capital assets: Nondepreciable 918,434 Depreciable, net 1,389,795 Total assets 2,526,805 LIABILITIES Accounts payable and accrued expenses 22,052 Total liabilities 22,052 NET POSITION Invested in capital assets 2,308,229 Unrestricted 196,524 Total net position $ 2,504,753 See notes to the financial statements 7 HERITAGE GREENS COMMUNITY DEVELOPMENT DISTRICT COLLIER COUNTY,FLORIDA STATEMENT OF ACTIVITIES FOR THE FISCAL YEAR ENDED SEPTEMBER 30,2015 Net(Expense) Program Revenue and Changes Revenues in Net Position Charges for Governmental Functions/Programs Expenses Services Activities Primary government: Governmental activities: General government $ 78,114 $ 78,114 $ - Physical environment 245,329 157,679 (87,650) Total governmental activities 323,443 235,793 (87,650) General revenues: Unrestricted investment earnings 497 Total general revenues 497 Change in net position (87,153) Net position-beginning 2,591,906 Net position-ending $ 2,504,753 See notes to the financial statements 8 HERITAGE GREENS COMMUNITY DEVELOPMENT DISTRICT COLLIER COUNTY,FLORIDA BALANCE SHEET GOVERNMENTAL FUNDS SEPTEMBER 30,2015 Major Governmental Fund General Fund ASSETS Cash and cash equivalents $ 216,126 Investments 632 Due from other governments 1,818 Total assets $ 218,576 LIABILITIES AND FUND BALANCES Liabilities: Accounts payable and accrued expenses $ 22,052 Total liabilities 22,052 Fund balance: Assigned to: Operating Reserve 58,697 Future repairs and maintenance 74,037 Unassigned 63,790 Total fund balance 196,524 Total liabilities and fund balance $ 218,576 Amounts reported for govemmental activities in the statement of net position are different because: Fund balance-governmental fund $ 196,524 Capital assets used in governmental activities are not financial resources and, therefore, are not reported as assets in the governmental funds. The statement of net position includes those capital assets, net of any accumulated depreciation, in the net position of the government as a whole. Cost of capital assets 4,656,757 Accumulated depreciation (2,348,528) 2,308,229 Net position of governmental activities $ 2,504,753 See notes to the financial statements 9 HERITAGE GREENS COMMUNITY DEVELOPMENT DISTRICT COLLIER COUNTY,FLORIDA STATEMENT OF REVENUES,EXPENDITURES, AND CHANGES IN FUND BALANCES GOVERNMENTAL FUNDS FOR THE FISCAL YEAR ENDED SEPTEMBER 30,2015 Major Governmental Fund General Fund REVENUES Assessments $ 234,143 Other revenues 1,650 Interest 497 Total revenues 236,290 EXPENDITURES Current: General govemment 78,114 Physical environment 118,232 Total expenditures 196,346 Excess of revenues over expenditures 39,944 Fund balance-beginning 156,580 Fund balance-ending $ 196,524 Amounts reported for governmental activities in the statement of activities are different because: Net change in fund balances-governmental fund $ 39,944 Depreciation on capital assets is not recognized in the governmental fund financial statement but is reported as an expense in the statement of activities. (127,097) Change in net position of governmental activities $ (87,153) See notes to the financial statements 10 HERITAGE GREENS COMMUNITY DEVELOPMENT DISTRICT COLLIER COUNTY,FLORIDA NOTES TO FINANCIAL STATEMENTS NOTE 1—NATURE OF ORGANIZATION AND REPORTING ENTITY Heritage Greens Community Development District(District")was created on July 20,1993 by Ordinance 93- 39 of the Board of County Commissioners of Collier County, Florida, pursuant to the Uniform Community Development District Act of 1980,otherwise known as Chapter 190,Florida Statutes.The Act provides among other things,the power to manage basic services for community development,power to borrow money and issue bonds, and to levy and assess non-ad valorem assessments for the financing and delivery of capital infrastructure. The District was established for the purposes of financing and managing the acquisition, construction, maintenance and operation of a portion of the infrastructure necessary for community development within the District. The District is governed by the Board of Supervisors ("Board"), which is composed of five members. The Supervisors are elected by the owners of the property within the District. The Board of Supervisors of the District exercise all powers granted to the District pursuant to Chapter 190, Florida Statutes. The Board has the responsibility for: 1. Assessing and levying assessments. 2. Approving budgets. 3. Exercising control over facilities and properties. 4. Controlling the use of funds generated by the District. 5. Approving the hiring and firing of key personnel. 6. Financing improvements. The financial statements were prepared in accordance with Governmental Accounting Standards Board ("GASB")Statements. Under the provisions of those standards,the financial reporting entity consists of the primary government,organizations for which the District is considered to be financially accountable,and other organizations for which the nature and significance of their relationship with the District are such that, if excluded,the financial statements of the District would be considered incomplete or misleading. There are no entities considered to be component units of the District;therefore,the financial statements include only the operations of the District. NOTE 2—SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES Government-Wide and Fund Financial Statements The basic financial statements include both government-wide and fund financial statements. The government-wide financial statements(i.e.,the statement of net position and the statement of activities) report information on all of the non-fiduciary activities of the primary government. For the most part,the effect of interfund activity has been removed from these statements. The statement of activities demonstrates the degree to which the direct expenses of a given function or segment is offset by program revenues. Direct expenses are those that are clearly identifiable with a specific function or segment. Program revenues include 1) charges to customers who purchase, use, or directly benefit from goods, services, or privileges provided by a given function or segment; operating-type special assessments for maintenance and debt service are treated as charges for services and 2) grants and contributions that are restricted to meeting the operational or capital requirements of a particular function or segment.Other items not included among program revenues are reported instead as general revenues. 11 NOTE 2—SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES(Continued) Measurement Focus. Basis of Accounting and Financial Statement Presentation The government-wide financial statements are reported using the economic resources measurement focus and the accrual basis of accounting. Revenues are recorded when earned and expenses are recorded when a liability is incurred,regardless of the timing of related cash flows. Assessments are recognized as revenues in the year for which they are levied. Grants and similar items are to be recognized as revenue as soon as all eligibility requirements imposed by the provider have been met. Governmental fund financial statements are reported using the current financial resources measurement focus and the modified accrual basis of accounting. Revenues are recognized as soon as they are both measurable and available. Revenues are considered to be available when they are collectible within the current period or soon enough thereafter to pay liabilities of the current period. For this purpose,the government considers revenues to be available if they are collected within 60 days of the end of the current fiscal period. Expenditures are recorded when a liability is incurred,as under accrual accounting. However,debt service expenditures are recorded only when payment is due. Assessments Assessments are non-ad valorem assessments on benefited lands within the District.Assessments are levied to pay for the operations and maintenance of the District. The fiscal year for which annual assessments are levied begins on October 1 with discounts available for payments through February 28 and become delinquent on April 1_The District's annual assessments for operations and debt service are billed and collected by the County Tax Assessor/Collector. The amounts remitted to the District are net of applicable discounts or fees and include interest on monies held from the day of collection to the day of distribution. Assessments and interest associated with the current fiscal period are considered to be susceptible to accrual and so have been recognized as revenues of the current fiscal period. The portion of assessments receivable due within the current fiscal period is considered to be susceptible to accrual as revenue of the current period. The District reports the following major governmental fund: General Fund The general fund is the general operating fund of the District. It is used to account for all financial resources except those required to be accounted for in another fund. When both restricted and unrestricted resources are available for use, it is the government's policy to use restricted resources first for qualifying expenditures,then unrestricted resources as they are needed. Assets,Liabilities and Net Position or Equity Deposits and Investments The District's cash and cash equivalents are considered to be cash on hand and demand deposits(interest and non-interest bearing). The District has elected to proceed under the Alternative Investment Guidelines as set forth in Section 218.415 (17)Florida Statutes. The District may invest any surplus public funds in the following: a) The Local Government Surplus Trust Funds, or any intergovernmental investment pool authorized pursuant to the Florida Interlocal Cooperation Act; b) Securities and Exchange Commission registered money market funds with the highest credit quality rating from a nationally recognized rating agency; c) Interest bearing time deposits or savings accounts in qualified public depositories; d) Direct obligations of the U.S.Treasury. Securities listed in paragraphs c and d shall be invested to provide sufficient liquidity to pay obligations as they come due. In addition, surplus funds may be deposited into certificates of deposit which are insured. The District records all interest revenue related to investment activities in the respective funds and reports investments at fair value. 12 NOTE 2—SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES(Continued) Assets.Liabilities and Net Position or Equity(Continued) Prepaid Items Certain payments to vendors reflect costs applicable to future accounting periods and are recorded as prepaid items in both government-wide and fund financial statements. Capital Assets Capital assets,which include property,plant and equipment,and infrastructure assets(e.g.,roads,sidewalks and similar items) are reported in the government activities columns in the government-wide financial statements. Capital assets are defined by the government as assets with an initial, individual cost of more than $5,000 (amount not rounded) and an estimated useful life in excess of two years. Such assets are recorded at historical cost or estimated historical cost if purchased or constructed. Donated capital assets are recorded at estimated fair market value at the date of donation. The costs of normal maintenance and repairs that do not add to the value of the asset or materially extend assets lives are not capitalized. Major outlays for capital assets and improvements are capitalized as projects are constructed. Property,plant and equipment of the District are depreciated using the straight-line method over the following estimated useful lives: Assets Years Improvements other than buildings 10-20 Infrastructure 20-30 In the governmental fund financial statements, amounts incurred for the acquisition of capital assets are reported as fund expenditures. Depreciation expense is not reported in the governmental fund financial statements. Unearned Revenue Governmental funds report unearned revenue in connection with resources that have been received,but not yet earned. Deferred Outflows/Inflows of Resources Deferred outflows of resources represent a consumption of net position that applies to future reporting period(s). For example, the District would record deferred outflows of resources on the statement of net position related to debit amounts resulting from current and advance refundings resulting in the defeasance of debt(i.e.when there are differences between the reacquisition price and the net carrying amount of the old debt). Deferred inflows of resources represent an acquisition of net position that applies to future reporting period(s). For example,when an asset is recorded in the governmental fund financial statements, but the revenue is unavailable,the District reports a deferred inflow of resources on the balance sheet until such times as the revenue becomes available. Fund Equity/Net Position In the fund financial statements,governmental funds report non spendable and restricted fund balance for amounts that are not available for appropriation or are legally restricted by outside parties for use for a specific purpose. Assignments of fund balance represent tentative management plans that are subject to change. 13 NOTE 2—SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES(Continued) Assets,Liabilities and Net Position or Equity(Continued) Fund Equity/Net Position(Continued) The District can establish limitations on the use of fund balance as follows: Committed fund balance—Amounts that can be used only for the specific purposes determined by a formal action(resolution)of the Board of Supervisors.Commitments may be changed or lifted only by the Board of Supervisors taking the same formal action(resolution)that imposed the constraint originally. Resources accumulated pursuant to stabilization arrangements sometimes are reported in this category. Assigned fund balance — Includes spendable fund balance amounts established by the Board of Supervisors that are intended to be used for specific purposes that are neither considered restricted nor committed. The Board may also assign fund balance as it does when appropriating fund balance to cover differences in estimated revenue and appropriations in the subsequent year's appropriated budget. Assignments are generally temporary and normally the same formal action need not be taken to remove the assignment. The District first uses committed fund balance,followed by assigned fund balance and then unassigned fund balance when expenditures are incurred for purposes for which amounts in any of the unrestricted fund balance classifications could be used. Net position is the difference between assets and deferred outflows of resources less liabilities and deferred inflows of resources. Net position in the government-wide financial statements are categorized as net investment in capital assets,restricted or unrestricted. Net investment in capital assets represents net position related to infrastructure and property, plant and equipment. Restricted net position represents the assets restricted by the District's Bond covenants or other contractual restrictions.Unrestricted net position consists of the net position not meeting the definition of either of the other two components. Other Disclosures Use of Estimates The preparation of financial statements in conformity with generally accepted accounting principles requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities, and disclosure of contingent assets and liabilities at the date of the financial statements, and the reported amounts of revenues and expenditures during the reporting period. Actual results could differ from those estimates. NOTE 3—BUDGETARY INFORMATION The District is required to establish a budgetary system and an approved Annual Budget. Annual Budgets are adopted on a basis consistent with generally accepted accounting principles for the general fund. All annual appropriations lapse at fiscal year-end. The District follows these procedures in establishing the budgetary data reflected in the financial statements. a) Each year the District Manager submits to the District Board a proposed operating budget for the fiscal year commencing the following October 1. b) Public hearings are conducted to obtain public comments. c) Prior to October 1,the budget is legally adopted by the District Board. d) All budget changes must be approved by the District Board. e) The budgets are adopted on a basis consistent with generally accepted accounting principles. f) Unused appropriation for annually budgeted funds lapse at the end of the year. 14 NOTE 4—DEPOSITS AND INVESTMENTS Deposits, The District's cash balances were entirely covered by federal depository insurance or by a collateral pool pledged to the State Treasurer. Florida Statutes Chapter 280, "Florida Security for Public Deposits Act", requires all qualified depositories to deposit with the Treasurer or another banking institution eligible collateral equal to various percentages of the average daily balance for each month of all public deposits in excess of any applicable deposit insurance held. The percentage of eligible collateral(generally, U.S. Governmental and agency securities, state or local government debt, or corporate bonds)to public deposits is dependent upon the depository's financial history and its compliance with Chapter 280. In the event of a failure of a qualified public depository,the remaining public depositories would be responsible for covering any resulting losses. Investments The District's investments were held as follows at September 30,2015: Investment Fair Value Credit Risk Maturity Weighted average of the fund Florida PRIME $ 632 S&P AAA portfolio:29 days Total Investments $ 632 Credit risk—For investments,credit risk is generally the risk that an issuer of an investment will not fulfill its obligation to the holder of the investment. This is measured by the assignment of a rating by a nationally recognized statistical rating organization. Investment ratings by investment type are included in the preceding summary of investments. Concentration risk—The District places no limit on the amount the District may invest in any one issuer. Interest rate risk—The District does not have a formal policy that limits investment maturities as a means of managing exposure to fair value losses arising from increasing interest rates. NOTE 5—CAPITAL ASSETS Capital asset activity for the fiscal year ended September 30,2015 was as follows: Beginning Ending Balance Additions Reductions Balance Governmental activities Capital assets,not being depreciated Land and land improvements $ 918,434 $ - $ - $ 918,434 Total capital assets,not being depreciated 918,434 - - 918,434 Capital assets,being depreciated Improvements other than buildings 355,506 - - 355,506 Infrastructure 3,382,817 - - 3,382,817 Total capital assets,being depreciated 3,738,323 - - 3,738,323 Less accumulated depreciation for: Improvements other than buildings 317,139 8,697 - 325,836 Infrastructure 1,904,292 118,400 - 2,022,692 Total accumulated depreciation 2,221,431 127,097 - 2,348,528 Total capital assets,being depreciated,net 1,516,892 (127,097) - 1,389,795 Governmental activities capital assets,net $ 2,435,326 $ (127,097) $ - $ 2,308,229 Depreciation expense was charged to the physical environment function. 15 NOTE 6—MANAGEMENT COMPANY The District has contracted with a management company to perform management advisory services,which include financial and accounting services. Certain employees of the management company also serve as officers of the District. Under the agreement, the District compensates the management company for management,accounting,financial reporting,and other administrative costs. NOTE 7—RISK MANAGEMENT The District is exposed to various risks of loss related to torts;theft of,damage to,and destruction of assets; errors and omissions;and natural disasters.The District has obtained commercial insurance from independent third parties to mitigate the costs of these risks;coverage may not extend to all situations.There have been no claims from these risks that exceeded commercial insurance coverage over the past three years. 16 HERITAGE GREENS COMMUNITY DEVELOPMENT DISTRICT COLLIER COUNTY, FLORIDA SCHEDULE OF REVENUES, EXPENDITURES AND CHANGES IN FUND BALANCE-BUDGET AND ACTUAL—GENERAL FUND FOR THE FISCAL YEAR ENDED SEPTEMBER 30,2015 Variance with Budgeted Final Budget- Amounts Actual Positive Original& Final Amounts (Negative) REVENUES Assessments $ 233,187 $ 234,143 $ 956 Other revenue 1,200 1,650 450 Interest 400 497 97 Total revenues 234,787 236,290 1,503 EXPENDITURES Current: General government 79,147 78,114 1,033 Physical environment 155,640 118,232 37,408 Total expenditures 234,787 196,346 38,441 Excess (deficiency)of revenues over(under)expenditures - 39,944 39,944 Fund balance-beginning 156,580 Fund balance-ending $ 196,524 See notes to required supplementary information 17 HERITAGE GREENS COMMUNITY DEVELOPMENT DISTRICT COLLIER COUNTY,FLORIDA NOTES TO REQUIRED SUPPLEMENTARY INFORMATION The District is required to establish a budgetary system and an approved Annual Budget for the general fund. The District's budgeting process is based on estimates of cash receipts and cash expenditures which are approved by the Board. The budget approximates a basis consistent with accounting principles generally accepted in the United States of America(generally accepted accounting principles). The legal level of budgetary control, the level at which expenditures may not exceed budget, is in the aggregate.Any budget amendments that increase the aggregate budgeted appropriations must be approved by the Board of Supervisors.Actual general fund expenditures did not exceed appropriations for the fiscal year ended September 30,2015. The variance between budgeted and actual general fund revenues for the current fiscal year was not considered significant. The actual general fund expenditures were lower than budgeted amounts due primarily to anticipated repair and maintenance costs which were not required. 18 2700 North Military Trail•Suite 350 CA Boca Raton, Florida 33431 frau & Associates (561)994-9299•(800)299-4728 Fax (561)994-5823 CER'l'IiiLI) PUBLIC ACCOUN'TANT'S www.graucpa.com INDEPENDENT AUDITOR'S REPORT ON INTERNAL CONTROL OVER FINANCIAL REPORTING AND ON COMPLIANCE AND OTHER MATTERS BASED ON AN AUDIT OF FINANCIAL STATEMENTS PERFORMED IN ACCORDANCE WITH GOVERNMENT AUDITING STANDARDS To the Board of Supervisors Heritage Greens Community Development District Collier County, Florida We have audited, in accordance with the auditing standards generally accepted in the United States of America and the standards applicable to financial audits contained in Government Auditing Standards issued by the Comptroller General of the United States,the financial statements of the governmental activities and the major fund of Heritage Greens Community Development District,Collier County, Florida("District")as of and for the fiscal year ended September 30, 2015,and the related notes to the financial statements,which collectively comprise the District's basic financial statements, and have issued our opinion thereon dated March 24,2016. Internal Control Over Financial Reporting In planning and performing our audit of the financial statements,we considered the District's internal control over financial reporting (internal control) to determine the audit procedures that are appropriate in the circumstances for the purpose of expressing our opinions on the financial statements,but not for the purpose of expressing an opinion on the effectiveness of the District's internal control.Accordingly,we do not express an opinion on the effectiveness of the District's internal control. A deficiency in internal control exists when the design or operation of a control does not allow management or employees, in the normal course of performing their assigned functions,to prevent, or detect and correct misstatements on a timely basis. A material weakness is a deficiency, or a combination of deficiencies, in internal control,such that there is a reasonable possibility that a material misstatement of the entity's financial statements will not be prevented, or detected and corrected on a timely basis. A significant deficiency is a deficiency, ora combination of deficiencies,in internal control that is less severe than a material weakness, yet important enough to merit attention by those charged with governance. Our consideration of internal control was for the limited purpose described in the first paragraph of this section and was not designed to identify all deficiencies in internal control that might be material weaknesses or, significant deficiencies.Given these limitations,during our audit we did not identify any deficiencies in internal control that we consider to be material weaknesses.However,material weaknesses may exist that have not been identified. Compliance and Other Matters As part of obtaining reasonable assurance about whether the District's financial statements are free from material misstatement, we performed tests of its compliance with certain provisions of laws, regulations, contracts, and agreements, noncompliance with which could have a direct and material effect on the determination of financial statement amounts. However, providing an opinion on compliance with those provisions was not an objective of our audit,and accordingly,we do not express such an opinion. The results of our tests disclosed no instances of noncompliance or other matters that are required to be reported under Government Auditing Standards. 19 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. March 24,2016 20 r 2700 North Military Trail•Suite 350 Boca Raton, Florida 33431 Gra & Associates (561)994-9299•(800)299-4728 Fax (561)994-5823 CERTIFIED PUBLIC ACCOUNTANT www.graucpa.com 440 INDEPENDENT AUDITOR'S REPORT ON COMPLIANCE WITH THE REQUIREMENTS OF SECTION 218.415,FLORIDA STATUTES, REQUIRED BY RULE 10.556(10)OF THE AUDITOR GENERAL OF THE STATE OF FLORIDA To the Board of Supervisors Heritage Greens Community Development District Collier County, Florida We have examined Heritage Greens Community Development District, Collier County, Florida's("District") compliance with the requirements of Section 218.415,Florida Statutes,in accordance with Rule 10.556(10)of the Auditor General of the State of Florida during the fiscal year ended September 30,2015.Management is responsible for the District's compliance with those requirements.Our responsibility is to express an opinion on the District's compliance based on our examination. Our examination was conducted in accordance with attestation standards established by the American Institute of Certified Public Accountants and,accordingly,included examining,on a test basis,evidence about the District's compliance with those requirements and performing such other procedures as we considered necessary in the circumstances.We believe that our examination provides a reasonable basis for our opinion. Our examination does not provide a legal determination on District's compliance with specified requirements. In our opinion,the District complied, in all material respects, with the aforementioned requirements for the fiscal year ended September 30,2015. This report is intended solely for the information and use of the Legislative Auditing Committee,members of the Florida Senate and the Florida House of Representatives,the Florida Auditor General,management,and the Board of Supervisors of Heritage Greens Community Development District,Collier County,Florida and is not intended to be and should not be used by anyone other than these specified parties. March 24,2016 21 2700 North Military Trail•Suite 350 Boca Raton, Florida 33431 1 Grau & Associates (561)994-9299•(800)299-4728 i lir.,1 Fax (561)994-5823 CERTIFIi 1) 111.1(31.1C ACCOUNTANTS www.graucpa.com MANAGEMENT LETTER PURSUANT TO THE RULES OF THE AUDITOR GENERAL FOR THE STATE OF FLORIDA To the Board of Supervisors Heritage Greens Community Development District Collier County, Florida Report on the Financial Statements We have audited the accompanying basic financial statements of Heritage Greens Community Development District,Collier County,Florida("District")as of and for the fiscal year ended September 30,2015,and have issued our report thereon dated March 24,2016. Auditor's Responsibility We conducted our audit in accordance with auditing standards generally accepted in the United States of America;the standards applicable to financial audits contained in Government Auditing Standards,issued by the Comptroller General of the United States;and Chapter 10.550, Rules of the Florida Auditor General. Other Reports and Schedule We have issued our Independent Auditor's Report on Internal Control over Financial Reporting and Compliance and Other Matters based on an audit of the financial statements performed in accordance with Government Auditing Standards; and Independent Auditor's Report on an examination conducted in accordance with AICPA Professional Standards, Section 601, regarding compliance requirements in accordance with Chapter 10.550,Rules of the Auditor General.Disclosures in those reports,which are dated March 24,2016,should be considered in conjunction with this management letter. Purpose of this Letter The purpose of this letter is to comment on those matters required by Chapter 10.550 of the Rules of the Auditor General for the State of Florida. Accordingly,in connection with our audit of the financial statements of the District,as described in the first paragraph,we report the following: I. Current year findings and recommendations. II. Status of prior year findings and recommendations. III. Compliance with the Provisions of the Auditor General of the State of Florida. Our management letter is intended solely for the information and use of the Legislative Auditing Committee, members of the Florida Senate and the Florida House of Representatives, the Florida Auditor General, Federal and other granting agencies,as applicable,management,and the Board of Supervisors of Heritage Greens Community Development District,Collier County,Florida and is not intended to be and should not be used by anyone other than these specified parties. We wish to thank Heritage Greens Community Development District,Collier County,Florida and the personnel associated with it,for the opportunity to be of service to them in this endeavor as well as future engagements, and the courtesies extended to us. March 24,2016 22 REPORT TO MANAGEMENT I. CURRENT YEAR FINDINGS AND RECOMMENDATIONS None II. PRIOR YEAR FINDINGS AND RECOMMENDATIONS None III. COMPLIANCE WITH THE PROVISIONS OF THE AUDITOR GENERAL OF THE STATE OF FLORIDA Unless otherwise required to be reported in the auditor's report on compliance and internal controls,the management letter shall include,but not be limited to the following: 1. A statement as to whether or not corrective actions have been taken to address findings and recommendations made in the preceding annual financial audit report. There were no significant findings and recommendations made in the preceding annual financial audit report for the fiscal year ended September 30,2014. 2. Any recommendations to improve the local governmental entity's financial management. There were no such matters discovered by, or that came to the attention of, the auditor, to be reported for the fiscal year ended September 30,2015. 3. Noncompliance with provisions of contracts or grant agreements,or abuse,that have occurred, or are likely to have occurred,that have an effect on the financial statements that is less than material but which warrants the attention of those charged with governance. There were no such matters discovered by, or that came to the attention of, the auditor, to be reported,for the fiscal year ended September 30,2015. 4. The name or official title and legal authority of the District are disclosed in the notes to the financial statements. 5. The financial report filed with the Florida Department of Financial Services pursuant to Section 218.32(1)(a), Florida Statutes agrees with the September 30,2015 financial audit report. 6. The District has not met one or more of the financial emergency conditions described in Section 218.503(1), Florida Statutes. 7. We applied financial condition assessment procedures and no deteriorating financial conditions were noted as of September 30,2015.It is management's responsibility to monitor financial condition,and our financial condition assessment was based in part on representations made by management and the review of financial information provided by same. 23 HERITAGE GREENS Community Development District Annual Operating Budget Fiscal Year 2017 Version 2-Proposed Budget (Printed on 04/12/16 2:00pm) Prepared by: SEVERN TRENT SERVICES HERITAGE GREENS Community Development District Table of Contents Page# OPERATING BUDGET General Fund Summary of Revenues,Expenditures and Changes in Fund Balances 1-2 Budget Narrative 3-7 Exhibit A-Allocation of Fund Balances 8 SUPPORTING BUDGET SCHEDULE Comparison of Assessment Rates 9 HERITAGE GREENS Community Development District Operating Budget Fiscal Year 2017 HERITAGE GREENS Community Development 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 APR- PROJECTED BUDGET ACCOUNT DESCRIPTION FY 2014 FY 2015 FY 2016 MAR-16 SEP-16 FY 2016 FY 2017 REVENUES Interest-Investments $ 498 $ 491 $ 500 $ 376 $ 270 $ 646 $ 500 Interest-Tax Collector - 7 - 7 - 7 - Special Assmnts-Tax Collector 217,904 242,905 242,903 237,028 5,875 242,903 242,904 Special Assmnts-Discounts (7,919) (8,762) (9,716) (8,889) - (8,889) (9,716) Other Miscellaneous Revenues 15 400 - 1,040 - 1,040 - Gate Bar Code/Remotes 1,270 1,250 1,100 995 600 1,595 1,100 TOTAL REVENUES 211,768 236,291 234,787 230,557 6,745 237,302 234,788 EXPENDITURES Administrative P/R-Board of Supervisors 5,400 6,200 7,200 3,000 3,600 6,600 7,200 FICA Taxes 413 474 551 230 275 505 551 ProfServ-Engineering - 1,099 1,000 225 500 725 1,000 ProfServ-Legal Services 4,016 4,721 4,000 163 2,000 2,163 4,000 ProfSery-Mgmt Consulting Sery 36,973 38,081 39,223 19,611 19,612 39,223 40,401 ProfServ-Property Appraiser 3,269 3,644 3,644 3,644 3,644 3,644 ProfServ-Special Assessment 5,463 5,463 5,463 5,463 - 5,463 5,628 ProfServ-Web Site Development 500 814 650 362 250 612 650 Auditing Services 3,200 3,200 3,200 2,000 900 2,900 3,000 Postage and Freight 1,590 580 1,500 210 300 510 1,500 Insurance-General Liability 7,477 7,557 8,691 7,865 - 7,865 8,652 Printing and Binding 887 1,082 1,000 355 625 980 1,000 Legal Advertising 2,635 1,302 1,500 453 1,025 1,478 1,500 Misc-Bank Charges 596 696 800 356 420 776 800 Misc-Assessmnt Collection Cost 2,643 2,864 4,855 4,563 118 4,681 4,855 Office Supplies 79 162 175 - 150 150 175 Annual District Filing Fee 175 175 175 175 - 175 175 Total Administrative 75,316 78,114 83,627 48,675 29,775 78,460 84,731 Public Safety Contradts-MgmtServices - - - 500 600 1,100 1,200 Contracts-Security Services 46,751 49,117 47,000 23,371 23,436 46,807 47,000 Contracts-Cleaning Services - - 1,920 1,185 1,450 2,635 3,016 Contracts-HVAC - 189 350 - 350 350 350 Contracts-Sheriff 2,295 7,013 - - - - - Communication-Telephone 1,383 1,731 1,750 879 875 1,754 1,750 Electricity-Entrance 1,795 1,937 2,200 960 1,080 2,040 2,200 Utility-Water&Sewer 665 712 700 370 360 730 700 Lease-Carts 1,500 1,500 1,500 - 1,500 1,500 1,500 R&M-Gate 2,542 138 3,000 587 1,700 2,287 2,400 R&M-Gatehouse 1,432 1,020 2,130 1,389 900 2,289 2,130 OpSupplies-Transmitters 1,030 794 1,200 439 600 1,039 1,200 Op Supplies-Gatehouse 2,431 613 900 752 300 1,052 900 Cap Outlay-Equipment - - 3,800 - 3,800 3,800 3,000 Total Public Safety 61,824 64,764 66,450 30,432 36,951 67,383 67,346 Annual Operating Budget Fiscal Year 2017 1 HERITAGE GREENS Community Development 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 APR- PROJECTED BUDGET ACCOUNT DESCRIPTION FY 2014 FY 2015 FY 2016 MAR-16 SEP-16 FY 2016 FY 2017 Landscape Contracts-Landscape 16,111 21,276 18,000 8,283 8,283 16,566 18,000 Contracts-Preserve Management - 1,760 2,000 880 880 1,760 1,760 Electricity-Irrigation 1,970 2,046 2,200 976 1,050 2,026 2,200 R&M-Renewal and Replacement - - 1,000 225 650 875 900 R&M-Canals - 1,840 2,600 - 2,000 2,000 2,000 R&M-Fountain 2,300 1,894 2,700 604 1,812 2,416 2,516 R&M-Grounds - 1,763 3,000 125 2,500 2,625 3,000 R&M-Irrigation - 828 1,500 200 250 450 1,500 R&M-Preserves 880 - 100 - 50.00 50 100 Misc-Special Projects 13,339 1,415 7,000 4,600 2,400 7,000 7,000 Total Landscape 34,600 32,822 40,100 15,893 19,875 35,768 38,976 Road and Street Facilities Electricity-Streetlighting 10,243 10,446 11,000 5,163 5,190 10,353 10,500 R&M-Drainage 12,473 - 1,500 - 1,500 1,500 1,500 R&M-Roads&Alleyways 7,345 800 2,000 - 2.000 2,000 2,000 R&M-Sidewalks 3,000 - 4,000 - 3,000 3,000 3,485 Traffic Signage Rehabilitation 440 - 1,260 1,380 - 1,380 1,400 Reserve-Roadways 8,550 9,400 24,850 - - - 24,850 Total Road and Street Facilities 42,051 20,646 44,610 6,543 11,690 18,233 43,735 I TOTAL EXPENDITURES 213,791 196,346 234,787 101,543 98,291 199,834 234,788 Excess(deficiency)of revenues Over(under)expenditures (2,023) 39,945 - 129,014 (91,546) 37,468 - Net change in fund balance (2,023) 39,945 - 129,014 (91,546) 37,468 - FUND BALANCE,BEGINNING 158,603 156,580 196,525 196,525 - 196,525 233,993 FUND BALANCE,ENDING $ 156,580 $ 196,525 $ 196,525 $ 325,539 $ (91,546) $ 233,993 $ 233,993 Annual Operating Budget Fiscal Year 2017 2 HERITAGE GREENS Community Development District General Fund Budget Narrative Fiscal Year 2017 REVENUES Interest Income(Investments) The District earns interest on the monthly average collected balance for their operating account and money market account. Special Assessment-On Roll The District will levy a Non-Ad Valorem assessment on all the assessable property within the District in order to pay for the operating expenditures for the Fiscal Year. Special Assessment—Discount Per Section 197.162, Florida Statutes, discounts are allowed for early payment of assessments. The budgeted amount for the fiscal year is calculated at 4%of the anticipated Non-Ad Valorem assessments. Gate Bar Code/Remotes The District receives amounts for gate remotes that operate the gates of the District. EXPENDITURES Administrative P/R—Board of Supervisors Chapter 190 of the Florida Statutes allows for members of the Board of Supervisors to be compensated $200 per meeting at which they are in attendance.The amount for the Fiscal Year is based upon all supervisors attending all of the meetings. Professional Services-Engineering The District's engineer provides general engineering services to the District, i.e. attendance and preparation for monthly board meetings when requested,review invoices and other specifically requested assignments. Professional Services-Legal Services The District's legal counsel provides general legal services to the District, i.e. attendance and preparation for monthly meetings,review operating and maintenance contracts,etc. Professional Services-Management Consulting Services The District receives Management,Accounting and Administrative services as part of a Management Agreement with Severn Trent Environmental Services, Inc. Also included are costs for Information Technology charges to process all of the District's financial activities, i.e. accounts payable, financial statements, budgets, etc., on a main frame computer owned by Severn Trent in accordance with the management contract and the charge for rentals. The budgeted amount for the fiscal year is based on the contracted fees outlined in Exhibit "A" of the Management Agreement,with a 3% proposed increase. Annual Operating Budget Fiscal Year 2017 3 HERITAGE GREENS Community Development District General Fund Budget Narrative Fiscal Year 2017 Expenditures—Administrative (Continued) Professional Services-Property Appraiser The Property Appraiser provides the District with a listing of the legal description of each property parcel within the District boundaries, and the names and addresses of the owners of such property. The District reimburses the Property Appraiser for necessary administrative costs incurred to provide this service. Per the Florida Statutes, administrative costs shall include, but not be limited to, those costs associated with personnel, forms, supplies, data processing, postage, and programming. The budget for property appraiser costs was based on 1.5% of gross assessments. Professional Services-Special Assessment The District's Collection Agent will be providing financials services which include the collection of prepaid assessments, maintenance of District's assessment roll and levying the annual operating and maintenance assessments. Professional Services-Web Site Development The District incurs fees as they relate to the development and ongoing maintenance of its own website. Auditing Services The District is required to conduct an annual audit of its financial records by an Independent Certified Public Accounting Firm. The budgeted amount for the fiscal year is based on contracted fees from an existing engagement letter. Postage and Freight Mailing of agenda packages,overnight deliveries,correspondence,etc. Insurance—General Liability The District's General Liability & Public Officials Liability Insurance policy is with Public Risk Insurance Agency, Inc. They specialize in providing insurance coverage to governmental agencies. The budgeted amount allows for a projected 10%increase in the premium. Printing and Binding Printing and Binding agenda packages for board meetings, printing of checks,stationary, envelopes,etc. Legal Advertising The District is required to advertise various notices for monthly Board meetings, public hearings, etc in a newspaper of general circulation. Miscellaneous—Bank Charges Bank charges that incurred during the year. Miscellaneous—Assessment Collection Cost The District reimburses the Collier County Tax Collector for her or his necessary administrative costs. Per the Florida Statutes, administrative costs shall include, but not be limited to, those costs associated with personnel, forms, supplies, data processing, computer equipment, postage, and programming. The District also compensates the Tax Collector for the actual cost of collection or 2% on the amount of special assessments collected and remitted, whichever is greater. The budget for collection costs was based on a maximum of 2%of the anticipated assessment collections. Annual Operating Budget Fiscal Year 2017 4 HERITAGE GREENS Community Development District General Fund Budget Narrative Fiscal Year 2017 Expenditures—Administrative (Continued) Office Supplies Supplies used in the preparation and binding of agenda packages, required mailings,and other special projects Annual District Filing Fee The District is required to pay a$175 annual fee to the Department of Community Affairs. Expenditures-Public Safety Contracts—Management Services The District has contracted with Severn Trent Environmental Services, Inc.to take over the data call box service. Contracts—Security Services The District has contracted with Kent Security to have a security officer on duty at the front gate for a set period of time to check guests coming into the community and to tour the property to check for any problems that may need to be addressed. Contracts—Cleaning Services This includes guardhouse cleaning services. Contracts—HVAC To service the air conditioning unit at the guardhouse. Communication—Telephone This includes any telephone or fax usage for the guardhouse to allow the security officer to be able to communicate with management and residents. This also allows the gate system to be operable when there is no security officer present. Electricity—Entrance Electricity usage for the guardhouse. Costs are based on historical expenses incurred with Florida Power & Light (FPL). Utilities—Water&Sewer Any cost associated with the water and sewer used at the guardhouse. Lease—Carts The District leases a golf cart for$750 every six months. The guard-on-duty uses it to do community patrol and to lock and unlock the community center. R&M—Gates This represents any repairs or maintenance that may need to be done to the gates. R&M—Gatehouse Cost associated with any normal repairs and maintenance of the guardhouse along with the cost incurred with Collier County Utilities to run the tele-entry system. Annual Operating Budget Fiscal Year 2017 5 HERITAGE GREENS Community Development District General Fund Budget Narrative Fiscal Year 2017 Expenditures-Public Safety(Continued) Op Supplies—Transmitters Cost associated with supplying transmitters to residents for operation of the gate. OP Supplies—Gatehouse This is for costs associated with any supplies purchased for use within the guardhouse. Capital Outlay—Equipment This is for any capital items needed to improve security within the District. Expenditures-Landscape Contracts—Landscape The District is responsible for cutting all CDD property which are common areas which includes the entry way and guardhouse. Contracts—Preserve Maintenance The District has contracted with Aquatic Weed Control, Inc for the maintenance of the preserves. Currently treatments are on a semi-annual basis. Electricity—Irrigation Any electricity cost incurred to run the irrigation system as well as the fountain that is owned by the District. R&M—Renewal and Replacement This line item includes costs associated with renewing or replacing plant material on CDD property. Additionally, various repair and maintenance costs incurred as needed. R&M—Canals The District is responsible for maintaining the canal banks of high weeds and must cut them several times per year or be subject to property maintenance code violations. R&M—Fountains This is to include any repairs or maintenance that need to be addressed to make sure that the fountains the District is responsible are in proper working order.The amount budgeted for FY16 reflects last year's expenditures. R&M—Grounds This is for the maintenance of mulch and pesticides to all CDD property identified as common areas. R&M—Irrigation Cost associated with the maintenance of the irrigation system throughout the District. R&M—Preserves The District is responsible for having the preserves treated for invasive plants on an annual basis. Annual Operating Budget Fiscal Year 2017 6 HERITAGE GREENS Community Development District General Fund Budget Narrative Fiscal Year 2017 Expenditures—Landscape (Continued) Miscellaneous—Special Projects This is a contingency in case the District is to incur costs relating to any special projects that are felt to be needed and identified by the Board of Supervisors. Expenditures-Road and Street Facilities Electricity—Streetlighting This is for street lighting usage for District facilities and assets. Costs are based on historical expenses occurred incurred with Florida Power&Light(FPL). R&M—Drainage The District is responsible for making any repairs to the storm drainage infrastructure. R&M—Roads&Alleyways This represents miscellaneous repairs of the roads and alleyways of the District. R&M—Sidewalks This includes all costs associated with sidewalks within the District. Traffic Signage Rehabilitation This is for any costs that are associated with any roadway signage the District may incur. Reserves—Roadways This is for the reserve for the road improvements. Annual Operating Budget Fiscal Year 2017 7 HERITAGE GREENS Community Development District General Fund Exhibit"A" Allocation of Fund Balances AVAILABLE FUNDS Amount Beginning Fund Balance-Fiscal Year 2017 233,993 Net Change in Fund Balance-Fiscal Year 2017 - Reserves-Fiscal Year 2017 Additions 24,850 Total Funds Available(Estimated)-9/30/17 258,843 ALLOCATION OF AVAILABLE FUNDS Assigned Fund Balance Operating Reserve-Operating Capital 58,697 (1) Reserves-Drainage 6,000 Reserves-Fountains 5,500 Reserves-Irrigation System 7,500 Reserves-Roads and Sidewalks-Previous years 35,251 Reserves-Roads and Sidewalks-FY16 24,850 Reserves-Roads and Sidewalks-FY17 24,850 84,951 Reserves-Signage 1,000 Reserves-Wall Painting 8,000 Reserves-Wall Replacement 12,786 Total Allocation of Available Funds 182,434 Total Unassigned(undesignated)Cash $ 76,409 Notes (1)Represents approximately 3 months of operating expenditures Annual Operating Budget Fiscal Year 2017 8 HERITAGE GREENS Community Development District Supporting Budget Schedule Fiscal Year 2017 HERITAGE GREENS Community Development District Comparison of Assessment Rates Fiscal Year 2017 vs Fiscal Year 2016 FY 2017 FY2016 Gross Assessments 242,904 242,903 Assessable Units 527 527 Gross Assessments Per Unit $ 460.92 $ 460.92 Annual Operating Budget Fiscal Year 2017 9 HERITAGE GREENS Community Development District Financial Report March 31, 2016 Prepared by SEVERN TRENT SERVICES HERITAGE GREENS Community Development District FINANCIAL STATEMENTS Balance Sheet Page 1 Statement of Revenues,Expenditures and Changes in Fund Balances General Fund Page 2-3 SUPPORTING SCHEDULES Non-Ad Valorem Special Assessments Page 4 Cash and Investment Report Page 5 Bank Reconciliation Page 6 Check Register Page 7 HERITAGE GREENS Community Development District Financial Statements (Unaudited) March 31, 2016 HERITAGE GREENS Community Development District General Fund Balance Sheet March 31,2016 ACCOUNT DESCRIPTION TOTAL ASSETS Current Assets Cash-Checking Account $ 207,449 Investments: Money Market Account 127,154 SBA Account 633 Total Current Assets 335,236 TOTAL ASSETS $ 335,236 LIABILITIES Current Liabilities Accounts Payable $ 6,996 Accrued Expenses 2,701 Total Current Liabilities 9,697 TOTAL LIABILITIES 9,697 FUND BALANCES Assigned to: Operating Reserves 58,697 Reserves-Drainage 6,000 Reserves-Fountains 5,500 Reserves-Irrigation System 7,500 Reserves-Roads and Sidewalks 35,251 Reserves-Signage 1,000 Reserves-Wall Painting 6,000 Reserves-Wall Replacement 12,786 Unassigned: 192,805 TOTAL FUND BALANCES $ 325,539 TOTAL LIABILITIES&FUND BALANCES $ 335,236 Report Date:4/12/2016 Page 1 HERITAGE GREENS Community Development District General Fund Statement of Revenues,Expenditures and Changes in Fund Balances For the Period Ending March 31,2016 ANNUAL YTD ACTUAL ADOPTED YEAR TO DATE YEAR TO DATE VARIANCE($) AS A%OF ACCOUNT DESCRIPTION BUDGET BUDGET ACTUAL FAV(UNFAV) ADOPTED BUD REVENUES Interest-Investments $ 500 $ 250 $ 376 $ 126 75.20% Interest-Tax Collector - - 7 7 0.00% Special Assmnts-Tax Collector 242,903 242,903 237,028 (5,875) 97.58% Special Assmnts-Discounts (9,716) (9,716) (8,889) 827 91.49% Other Miscellaneous Revenues - - 1,040 1,040 0.00% Gate Bar Code/Remotes 1,100 552 995 443 90.45% TOTAL REVENUES 234,787 233,989 230,557 (3,432) 98.20% EXPENDITURES Administration PIR-Board of Supervisors 7,200 3,600 3,000 600 41.67% FICA Taxes 551 276 230 46 41.74% ProfServ-Engineering 1,000 498 225 273 22.50% ProfServ-Legal Services 4,000 1,998 163 1,835 4.08% ProfServ-Mgmt Consulting Sen/ 39,223 19,614 19,611 3 50.00% ProfServ-Property Appraiser 3,644 3,644 3,644 - 100.00% ProfServ-Special Assessment 5,463 5,463 5,463 - 100.00% ProfServ-Web Site Development 850 250 362 (112) 55.69% Auditing Services 3,200 2,500 2,000 500 62 50% Postage and Freight 1,500 750 210 540 14.00% Insurance-General Liability 8,691 8,691 7,865 826 90.50% Printing and Binding 1,000 498 355 143 35.50% Legal Advertising 1,500 750 453 297 30.20% Misc-Bank Charges 800 402 356 46 44.50% Misc-Assessmnt Collection Cost 4,855 4,855 4,563 292 93.99% Office Supplies 175 90 - 90 0.00% Annual District Filing Fee 175 175 175 - 100.00% Total Administration 83,627 54,054 48,675 5,379 58.20% Public Safety Contracts-Mgmt Services - - 500 (500) 0.00% Contracts-Security Services 47,000 23,502 23,371 131 49.73% Contracts-Cleaning Services 1,920 960 1,185 (225) 61.72% Contracts-HVAC 350 174 - 174 0.00% Communication-Telephone 1,750 876 879 (3) 50.23% Electricity-Entrance 2,200 1,100 960 140 43.64% Utility•Water&Sewer 700 348 370 (22) 52.86% Lease-Carts 1,500 750 - 750 0.00% R&M-Gate 3,000 1,500 587 913 19.57% Report Date:4/12/2016 Page 2 HERITAGE GREENS Community Development District General Fund Statement of Revenues,Expenditures and Changes in Fund Balances For the Period Ending March 31,2016 ANNUAL YTD ACTUAL ADOPTED YEAR TO DATE YEAR TO DATE VARIANCE($) AS A%OF ACCOUNT DESCRIPTION BUDGET BUDGET ACTUAL FAV(UNFAV) ADOPTED BUD R&M-Gatehouse 2,130 1,418 1,389 29 65.21% OpSupplies-Transmitters 1,200 600 439 161 36.58% Op Supplies-Gatehouse 900 450 752 (302) 83.56% Cap Outlay-Equipment 3,800 1,902 - 1,902 0.00% Total Public Safety 66,450 33,580 30,432 3,148 45.80% Landscape Service$ Contracts-Landscape 18,000 9,000 8,283 717 46.02% Contracts-Preserve Management 2,000 1,000 880 120 44.00% Electricity-Irrigation 2,200 1,098 976 122 44.36% R&M-Renewal and Replacement 1,000 498 225 273 22.50% R&M-Canals 2,600 1,300 - 1,300 0.00% R&M-Fountain 2,700 1,350 604 746 22.37% R&M-Grounds 3,000 1,500 125 1,375 4.17% R&M-Irrigation 1,500 750 200 550 13.33% R&M-Preserves 100 24 - 24 0.00% Misc-Special Projects 7,000 3,498 4,600 (1,102) 65.71% Total Landscape Services 40,100 20,018 15,893 4,125 39.63% Road and Street Facilities Electricity-Streetlighting 11,000 5,500 5,163 337 46.94% R&M-Drainage 1,500 750 - 750 0.00% R&M-Roads&Alleyways 2,000 1,002 - 1,002 0.00% R&M-Sidewalks 4,000 1,998 - 1,998 0.00% Traffic Signage Rehabilitation 1,260 630 1,380 (750) 109.52% Reserve-Roadways 24,850 - - - 0.00% Total Road and Street Facilities 44,610 9,880 6,543 3,337 1467% TOTAL EXPENDITURES 234,787 117,532 101,543 15,989 43.25% Excess(deficiency)of revenues Over(under)expenditures - 116,457 129,014 12,557 0.00% Net change in fund balance $ - $ 116,457 $ 129,014 $ 12,557 0.00% FUND BALANCE,BEGINNING(OCT 1,2015) 196,525 196,525 196,525 FUND BALANCE,ENDING $ 196,525 $ 312,982 e $ 325,539 Report Date:4/12/2016 Page 3 March 25, 2016 rt,5 Dear Residents, Ata recent meeting of the Heritage Gre ns Community Development District (CDD) the issue of the drains in th sw s was discussed. The recent, record setting rains of January highlighted n issue of great importance. With sudden, heavy rains the drains in the sways may become blocked and can cause local flooding. l.5 ' Local residents responding quickly can alleviate this problem. This is the easiest and most expedient way of dealing with this issue. If you can help and clear these areas it would be of great assistance to the entire community. Please keep in mind that the Florida Good Samaritan Act encourages citizens to take initiative during an emergency. If you encounter a problem with the drainage system please contact Severn Trent Management Services at (239) 245-7118. Sincerely, Heritage Greens CDD Faircloth,Justin From: Norwood,Troy <Troy.Norwood@dot.state.fl.us> Sent: Monday,April 18,2016 4:51 PM To: Faircloth,Justin Subject: Speed Table Signing and Marking - No Parking Sign Specs Attachments: STATE LAW YIELD-STOP.pdf; MUTCD- Speed Table Crosswalk.pdf; No Parking on Pavement.png Hey Justin, I'm sorry to hear about the troubles you're having in your community. Please see attached.There is a section detailing proper pavement markings and signing for speed humps(tables)with crosswalks,you can see that there is no"one" right way to do so.Also attached is the sign I was telling you about referencing the state law to yield/stop for pedestrians inside of crosswalk. Please also see our specs for no parking signs on the state highway system.We would use a 24"x 30" no parking sign for a smaller roadway. Notice the codes(R8-1)&(R8-1RW)these are MUTCD codes and if you use them when ordering that will assure that the sign panels will meet DOT requirements. Hope this helps, let me know if you need anything else. Have a good one Troy Norwood Florida Department of Transportation District 1 Traffic Operations Phone: (239)225-1978 Troy.Norwood@dot.state.fl.us FDD "So every single day, I found something to be grateful for and that's a powerful lesson." - Alice Barrett 2009 Edition Page 395 11 Curbs at openings in a continuous median island need not be marked unless an engineering study indicates the need for this type of marking. Option: 12 Retroreflective or internally illuminated raised pavement markers of the appropriate color may be placed on the pavement in front of the curb and/or on the top of curbed as of raised medians and curbs of islands,as a supplement to or substitute for retroreflective curb markings used for delineation. Section 38.24 Chevron and Diagonal Crosshatch Markings Option: 01 Chevron and diagonal crosshatch markings may be used to discourage travel on certain paved areas,such as shoulders,gore areas,flush median areas between solid double yellow center line markings or between white channelizing lines approaching obstructions in the roadway(see Section 3B.10 and Figure 3B-15),between solid double yellow center line markings forming flush medians or channelized travel paths at intersections(see Figures 3B-2 and 3B-5),buffer spaces between preferential lanes and general-purpose lanes(see Figures 3D-2 and 3D-4), and at grade crossings(see Part 8). Standard: 02 When crosshatch markings are used in paved areas that separate traffic flows in the same general direction,they shall be white and they shall be shaped as chevron markings,with the point of each chevron facing toward approaching traffic,as shown in Figure 3B-8,Drawing A of Figure 3B-9,Figure 3B-10,and Drawing C of Figure 3B-15. ice. 03 When crosshatch markings are used in paved areas that separate opposing directions of traffic,they shall be yellow diagonal markings that slant away from traffic in the adjacent travel lanes,as shown in _,, Figures 3B-2 and 3B-5 and Drawings A and B of Figure 3B-15. 04 When crosshatch markings are used on paved shoulders,they shall be diagonal markings that slant away from traffic in the adjacent travel lane. The diagonal markings shall be yellow when used on the left-hand shoulders of the roadways of divided highways and on the left-hand shoulders of one-way streets or ramps. The diagonal markings shall be white when used on right-hand shoulders. Guidance: as The chevrons and diagonal lines used for crosshatch markings should be at least 12 inches wide for roadways having a posted or statutory speed limit of 45 mph or greater,and at least 8 inches wide for roadways having posted or statutory speed limit of less than 45 mph. The longitudinal spacing of the chevrons or diagonal lines should be determined by engineering judgment considering factors such as speeds and desired visual impacts. The chevrons and diagonal lines should form an angle of approximately 30 to 45 degrees with the longitudinal lines that they intersect. Section 3B.25 Speed Hump Markings Standard: 01 If speed hump markings are used,they shall be a series of white markings placed on a speed hump to identify its location. If markings are used for a speed hump that does not also function as a crosswalk or speed Table,the markings shall comply with Option A,B,or C shown in Figure 3B-29. If markings are used for a speed hump that also functions as a crosswalk or speed Table,the markings shall comply with Option A or B shown in Figure 3B-30. Section 3B.26 Advance Speed Hump Markings Option: 01 Advance speed hump markings(see Figure 3B-31)may be used in advance of speed humps or other engineered vertical roadway deflections such as dips where added visibility is desired or where such deflection is not expected. 02 Advance pavement wording such as BUMP or HUMP(see Section 3B.20)may be used on the approach to a speed hump either alone or in conjunction with advance speed hump markings. Appropriate advance warning signs may be used in compliance with Section 2C.29. Standard: 03 If advance speed hump markings are used,they shall be a series of eight white 12-inch transverse lines that become longer and are spaced closer together as the vehicle approaches the speed hump or other deflection. If advance markings are used,they shall comply with the detailed design shown in Figure 3B-31. Guidance: 04 If used,advance speed hump markings should be installed in each approach lane. December 2009 Sect.3B.23 to 3B.26 Page 396 2009 Edition Figure 3B-29. Pavement Markings for Speed Humps without Crosswalks OPTION A OPTION B c.of Roadway \ i V I 14-12 ft typical I —12 ft typical .-6ftH I i 1-6 sft--1 I s � '.i-,R":4 Center of ITy 4 r 4 .,, c3 � g g` z;. travel lane �, '� 3, 12 ft ' x .-144 ��,1., � .- 12ft typc:;',01:4_.1-:',2'• t !ca{ g :, ti , s,i,470,, it Center of ' Y ., * ,I... .-Yr:typical 44 sgr f speed hum Irs' . v ,tea e a ? ' I ' 1 12-inch I„.., 12 inches e 12 inch 12 inuf� 0,410, white t \\ whits markings markings 1 t .,,,, x ,.-„,,,, ...„ OPTION C SE rQ.of Roadway Legend )! —►Direction of travel 12ft I.—typical Canter of ---9.5 ft__ ' travel lane ; A 11/1 r,tiefid54.414-4 �d Center of ,s k, 12 ft speed hump- :vi:. 0 .. 1 typical g �i 1 12-Inch f white markings 4 10.4 inches t 12 inches Sect.3B.26 December 2009 2009 Edition Page 397 Figure 3B-30. Pavement Markings for Speed Tables or Speed Humps with Crosswalks OPTION A OPTION B Legend Qof Roadway / —+Direction of travel !-•--12 ft typical *1I-•--12 ft typical 1-.-6 ft—•I I 1 Center of I-4---6 ft ' travel lane �y 2,4 T �; 6 ftift ',t � 6 ft typical �, typical C • : 01`: t 10ft r".,-;"*,i,--gill y 1 a 10 ft ,_ ' typical 3t €� typical 6 ft y •. •,t. _ . - typical `. ; '- 6 ft 12 Inches 12-inch 12 inches 12-inch i ^'' white white rn p;;n 4 t markings4 markings Note:Optional crosswalk lines are not shown in this figure December 2009 Sect.3B.26 Page 398 2009 Edition Figure 3B-31. Advance Warning Markings for Speed Humps W ,w %fryq tr Legend 8ft k_ -+'Direction of travel 2 ft —_. 1 t '� 4't `, 8 ft 71ft a ;Z.,..4' I Leading edge " fI I of speed hump Y ,..:W.:.:-,.t..„;: A m i � '�� 10 ft I �ar,, a ' • '. g1 ' ' '-:. 100 ft � ,a a '1,,,,,/•°,41)4,4-0,1112 ft 1 �`Ti *S '�cYa+x o- ' 14 ft 1 12-inch • v��' 41ft white pavement t f ,,, �; markings t� I a a .a .�. „ 100 ft x I 414#1. ,, +. Center of speed hump* 16 ft I tI P, Speed hump 4Adesign width `',; 12-inch white I ''€ ,• ` 1 '`_` pavement markings 18 ft 1 � � a� (see detail on this sheet) I I' 41 �« < a 2 ft , - Width varies r, L" (see detail on this sheet) .,'{{ x *See Figures 3B 29 i----, °�� "'t and 3B-30 for pavement 20 ft I Center line of �t • x � > markings on speed humps travel lane it '' Kr 1 f r �'�a .. • ,' r ' DETAIL—SPEED HUMP ADVANCE WARNING MARKINGS Sect.3B 26 December 2009 I ),(e (-t&. Her2taqe'£ reer Residents that have no clickers Anderson 1921-181 CW Wife no clicker Bosley 2023 MS "'Son no dicker / o2- Awrwdf Danielle Durenberger 2134 MS ~Daughter no clicker Felice 2328 HG -Son no clicker I . Hamilton 1997-125 CW ~Daughter no clicker. Holbrechts 1900 CW -no clicker { Kabashi 2260 HG Mother no clicker Kelly 1863 MS -no clicker Lefebure 1965-153 CW -no clicker Linares 2094 MS -Mother & Son no clicker Lowe 1994 MS "'no clicker Mello 2380 HG "'Son no clicker I n j I ( c m If `7 U Smith 2118 MS -no clicker /216 7 1 S P" 1 Velaszuez 1895 MS -no clicker White 1830 MS -no clicker Williams 1717 MS -Son no clicker Note; The list will continue. These Residents expect imine late entry. • 77 HAMILTON W 3 78 HAMWAY O &A 79 'HANLON D 80 HATCH D 81 HAWLEYG & R 82 HEBERLING J &Y 83 HERRMANN M & K _ 84 HICKS H & D 85 HIGGINS B & K 86 M & C 87 HURSTA & M 88 INCAMMISA] 89 JACOBS V 90 JACOBS R C 91 JARJOURA J B 92 JOHNSTON J &J 93 JORDAN J & S 94 JOYCE ) & B 95 KABLITZ P 96 KAMARYT J &J 97 KEARNS J & B 98 KELLER M 99 KELLEY K & 100 KING E 101 KINGSTON K _ 102 KLUJIAN M & S 103 KNIPFING G P 104 KORHONENG & E 105 KORHONEN G & E 106 KOSEK C & 107 KRIEGEL K 108 LAUSTERER D & L 109 LAWSV & N 110 LAYTON N & E I 111 LECCESE L 112 LEMAYL & N 113 1 LEONARD J & L CO CN N ) N 0)) 0r CO 'V 0 O U) LO M (N '— r N- CO M F- N N LU CO c- O CO M O CO CO ❑ CO CV CO C U t N N V' N s- CO CO '7 i d) d' pp N N Lo MV' O o N CO O N O O 0 0 = V O O 0 N d" N 0) N •• r- CO CO 0 I " sr co d' N N ti to tri O d O O 0 0 _ U) O O 0 U CO LO CO CO LC) ti N- CO UN `O o • N d' c- �t "t CO CO CO J CA C- N N N O `.- LO CO > CD 'Co CO N •N- •N- M CCOO (N U "Cr O ,a. N co CO co CO CO M CO0 U0 c- U.. CO CMO 0 60) 00) CDNLO 'sr ' (� CO M CO M N ++ .' 15 C co N C g)- N ,' Co y 0. U 'Er) N a, a C CD .0 N v c N N 92 N _ Z 412