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FY17/18 Proposed Budget VERONA WALK COMMUNITY DEVELOPMENT DISTRICT do Special District Services,Inc. 2501 Burns Road, Suite A Palm Beach Gardens, Florida 33410 (561) 630-4922 Fax: (561) 630-4923 May 19, 2017 v , VIA CERTIFIED MAIL— RETURN RECEIPT REQUESTED Clerk of the Circuit Court Collier County Courthouse 3315 Tamiami Trail East,#102 Naples, Florida 34112-5324 Re: Verona Walk Community Development District To Whom It May Concern: Pursuant to Florida law, enclosed please find a copy of the following document relative to the above referenced Community Development District: 1.) Proposed Fiscal Year 2017/2018 Budget (Oct. 1,2017—Sept.30,2018) If you have any questions or comments, please contact our office. Sincerely, SPECIAL DISTRICT SERVICES, INC. is Laura J. Arch Enclosure Verona Walk Community Development District Proposed Budget For Fiscal Year 2017/2018 October 1, 2017 - September 30, 2018 CONTENTS I PROPOSED BUDGET II DETAILED PROPOSED BUDGET III DETAILED PROPOSED DEBT SERVICE FUND BUDGET (SERIES 2006) IV DETAILED PROPOSED DEBT SERVICE FUND BUDGET (SERIES 2013) V ASSESSMENT COMPARISON PROPOSED BUDGET VERONA WALK COMMUNITY DEVELOPMENT DISTRICT FISCAL YEAR 2017/2018 OCTOBER 1,2017-SEPTEMBER 30,2018 FISCAL YEAR REVENUES2017/2018 BUDGET O&M ASSESSMENTS 311,297 DEBT ASSESSMENTS-SERIES 2006 688,808 DEBT ASSESSMENTS-SERIES 2013 520,265 OTHER REVENUES 0 INTEREST INCOME 420 TOTAL REVENUES $ 1,520,790 EXPENDITURES MAINTENANCE EXPENDITURES FIELD INSPECTOR 38,000 VEHICLE-INSURANCE 1,000 VEHICLE-EQUIPMENT(SMALL TOOLS) 1545 VEHICLE-GAS&MAINTENANCE 4,160 LAKE SPRAYING(CLARK) 65 000 LAKE WATER QUALITY TESTING(BENCHMARK) 6,000 LAKE LITTORAL&LAKE BANK PLANTINGS 20,000 OUTFALL PIPE&STRUCTURE INSPECTION&CLEANING 5,000 STORM PIPE&EROSION REPAIRS 50,000 DREDGING 3,640 TOTAL MAINTENANCE EXPENDITURES $ 194,345 ADMINISTRATIVE EXPENDITURES SUPERVISOR FEES 4,000 PAYROLL TAXES(EMPLOYER) 320 ENGINEERING 20,000 MANAGEMENT 43,512 SECRETARIAL 4,200 LEGAL 17,500 ASSESSMENT ROLL 10,000 AUDIT FEES 3,400 ARBITRAGE REBATE FEE-SERIES 2006 650 ARBITRAGE REBATE FEE-SERIES 2013 650 INSURANCE 6,518 LEGAL ADVERTISING 2,000 MISCELLANEOUS/CONTINGENCY 2,500 POSTAGE 800 OFFICE SUPPLIES 1,200 DUES&SUBSCRIPTIONS 175 WEBSITE MANAGEMENT 1,500 TRUSTEE FEES-SERIES 2006 3,800 TRUSTEE FEES-SERIES 2013 4,300 CONTINUING DISCLOSURE FEE-SERIES 2006 1,000 CONTINUING DISCLOSURE FEE-SERIES 2013 1,000 TOTAL ADMINISTRATIVE EXPENDITURES $ 129,025 TOTAL EXPENDITURES $ 323,370 REVENUES LESS EXPENDITURES $ 1,197,420 BOND PAYMENTS(SERIES 2006) (637,147) BOND PAYMENTS(SERIES 2013) (481,245) BALANCE $ 79,028 COUNTY APPRAISER&TAX COLLECTOR ADMINISTRATIVE COSTS (52,453) DISCOUNTS FOR EARLY PAYMENTS (61,575) EXCESS/(SHORTFALL) $ (35,000) CARRYOVER FROM PRIOR YEAR 35,000 NET EXCESS/(SHORTFALL) $ _ Note:Projected Available Funds Balance As Of 9-30-17 is$300,000 5/182017 12:03 PM DETAILED PROPOSED BUDGET VERONA WALK COMMUNITY DEVELOPMENT DISTRICT FISCAL YEAR 2017/2018 OCTOBER 1,2017-SEPTEMBER 30,2018 FISCAL YEAR FISCAL YEAR "-- 2015/2016 2016/2017 i 71 REVENUES ACTUAL BUDGET ' ° ¢- COMMENTS 0&M ASSESSMENTS 317,0701 311,297 ) 31 q, Expenditures Less Interest/925 DEBT ASSESSMENTS-SERIES 2006 689,514 688,808 'Bond Payments/.925 DEBT ASSESSMENTS-SERIES 2013 520,265 520,265 ,k. 524'- Bond Payments/.925 OTHER REVENUES 0 0 ." � ', INTEREST INCOME 454 360 Interest Projected At$35 Per Month sE TOTAL REVENUES $ 1,527,303 $ 1,520,730 a' '' '`: EXPENDITURES M 0 MAINTENANCE EXPENDITURES FIELD INSPECTOR 31,140 34,800 � :0%$3,200 Increase From 2018/2017 Budget VEHICLE-INSURANCE 563 1,000 'E 0 No Change From 2016/2017 Budget VEHICLE-EQUIPMENT(SMALL TOOLS) 0 1,545✓ ,1545 No Change From 2016/2017 Budget VEHICLE-GAS 8 MAINTENANCE 116 4,160';,x, _ $80 Per Week LAKE SPRAYING(CLARK) 56,700 65,000 Lake Spraying(Clark) LAKE WATER QUALITY TESTING(BENCHMARK) 4,230 6,000' - aa i Lake Water Quality Testing(Benchmark) LAKE LITTORAL&LAKE BANK PLANTINGS 0 27,500 qa«e® Lake Littoral&Lake Bank Plantings OUTFALL PIPE&STRUCTURE INSPECTION&CLEANING 0 5,000'- s .'' °."� ®"'.r'Outfall Pipe&Structure Inspection&Cleaning STORM PIPE&EROSION REPAIRS 0 15,000 M `.,, '. g :�.Stone Pipe&Erosion Repairs DREDGING 0 7,117 z Maintenance Mowing&Dredging TOTAL MAINTENANCE EXPENDITURES $ 92,749 $ 167,122 ADMINISTRATIVE EXPENBITURES . ; SUPERVISOR FEES 0 0 ° ,-,-;71-Supervisor Fees PAYROLL TAXES(EMPLOYERS 0 0" 8%Of Supervisor Fees ENGINEERING 13,264 20,000:' - ,000 No Change From 2016/2017 Budget MANAGEMENT 42,336_ 42,624 '` ,5t CPI Adjustment SECRETARIAL 4,200 4,200 '4 2710 No Change From 2016/2017 Budget LEGAL 6,492 15,000 a r'2016/2017 Expenditures Through Feb 2017 Were$7,785 ASSESSMENT ROLL 10,000' 10,000 ts '�rAs Per Contract AUDIT FEES 3,400 3,400,^ '1 Accepted Amount For 2016/2017 Audit ARBITRAGE REBATE FEE-SERIES 2006 650 650 _ >,•.rr No Change•From 2016/2017 Budget ARBITRAGE REBATE FEE-SERIES 2013 650 650` K No Change From 2016/2017 Budget INSURANCE 5,810" 8 389 `8 518 Insurance Company Estimate LEGAL ADVERTISING 1,719 20001',1'' 2,000 No Change From 2016/2017 Budget MISCELLANEOUS/CONTINGENCY 1,286. 2 500« 2,500 No Change From 2016/2017 Budget POSTAGE 3561800°` 800 No Change From 2016/2017 Budget OFFICE SUPPLIES 7091,200 1 No Change From 2016/2017 Budget DUES&SUBSCRIPTIONS • 175 175 „,k 175 No Change From 2016/2017 Budget WEBSITE MANAGEMENT 1,500 1,500 f k `' t 500 No Change From 2016/2017 Budget TRUSTEE FEES-SERIES 2006 3,716 3,800 3 8510 No Change From 2016/2017 Budget TRUSTEE FEES-SERIES 2013 4,300 4,300 4,300No Change From 2016/2017 Budget CONTINUING DISCLOSURE FEE-SERIES 2006 1,000 1,000'+ ;. 1,000 No Change From 2016/2017 Budget CONTINUING DISCLOSURE FEE-SERIES 2013 1,000 1,000> ° - ;,1 !.®+No Change From 2016/2017 Budget TOTAL ADMINISTRATIVE EXPENDITURES $ 104,563 $ 121,188 3 TOTAL EXPENDITURES $ 197,312 S 288,310 1* -..' -% CONTINUING REVENUES LESS EXPENDITURES $ 1,329,991 $ 1,232,420 BOND PAYMENTS(SERIES 2006) (642,800) (637,147)• ,, :r , '2018 P&I Payments BOND PAYMENTS(SERIES 2013) (487,244) (481 245) . a 2018 P&I Payments BALANCE $ 199,947 $ 114,028 . r 2 %' COUNTY APPRAISER&TAX COLLECTOR ADMINISTRATIVE COSTS (40,941)- 1 40,941) (52,453) �"'" m, Three And One Half Percent Of Total Assessment Roll DISCOUNTS FOR EARLY PAYMENTS (56,555) (61,575) a Four Percent Of Total Assessment Roll EXCESS/(SHORTFALL) $ 102,451 $ ��4440. i CARRYOVER FROM PRIOR YEAR 0 0 °�kx Ca over From Prior Year nY NET EXCESS/(SHORTFALL) $ 102,461 S ; Note:Projected Available Funds Balance As Of 9-30-17 is$300,000 I I 5/152017 12:03 PM DETAILED PROPOSED DEBT SERVICE(SERIES 2006) FUND BUDGET VERONA WALK COMMUNITY DEVELOPMENT DISTRICT FISCAL YEAR 2017/2018 OCTOBER 1,2017-SEPTEMBER 30,2018 FISCAL YEAR FISCAL YEAR FISCAL YEAR 2015/2016 2016/2017 2017/2018 REVENUES ACTUAL BUDGET BUDGET COMMENTS Interest Income 40 50 50 Projected Interest For 2017/2018 NAV Collection 642,799 637,147 637,147 Maximum Debt Service Collection Prepaid Bond Collection 8,191 0 0 Prepaid Bond Collection Total Revenues $ 651,030 $ 637,197 $ 637,197 EXPENDITURES Principal Payments 200,000 210,000 225,000 Principal Payment Due In 2018 Interest Payments 439,944 423,550 411,322 Interest Payments Due In 2018 Principal Prepayments 10,000 3,647 875 Principal Prepayments Total Expenditures $ 649,944 $ 637,197 $ 637,197 Excess!(Shortfall) $ 1,086 $ - $ - Series 2006 Bond Information Original Par Amount= $9,520,000 Annual Principal Payments Due= May 1st Interest Rate= 5.375% Annual Interest Payments Due= May 1st&November 1st Issue Date= May 2006 Maturity Date= May 2037 51181201712:03 PM (II DETAILED PROPOSED DEBT SERVICE (SERIES 2013) FUND BUDGET VERONA WALK COMMUNITY DEVELOPMENT DISTRICT FISCAL YEAR 2017/2018 OCTOBER 1, 2017-SEPTEMBER 30,2018 FISCAL YEAR FISCAL YEAR FISCAL YEAR 2015/2016 2016/2017 201712018 REVENUES ACTUAL BUDGET BUDGET COMMENTS Interest Income 26 50 50 Projected Interest For 2017/2018 NAV Collection 487,244 481,245 481,245 Maximum Debt Service Collection Prepaid Bond Collection 0 0 0 Prepaid Bond Collection Total Revenues $ 487,270 $ 481,295 $ 481,295 EXPENDITURES Principal Payments(2013A-1) 210,000 215,000 220,000 Principal Payment Due In 2018 Principal Payments(2013A-2) 10,000 15,000 15,000 Principal Payment Due In 2018 Interest Payments(2013A-1) 233,781, 228,091 222,866 Interest Payments Due In 2018 Interest Payments(2013A-2) 18,875 18,388 17,713 Interest Payments Due In 2018 Principal Prepayments 40,000 4,816 5,716 Principal Prepayments Total Expenditures $ 512,656 $ 481,295 $ 481,295 Excess!(Shortfall) $ (25,386) $ - $ - Series 2013A-1 Bond Refunding Information Original Par Amount= $6,455,000 Annual Principal Payments Due= May 1st Interest Rate= 1.1%-4.375% Annual Interest Payments Due= May 1st&November 1st Issue Date= June 2013 Maturity Date= May 2035 Series 2013A-2 Bond Refunding Information Original Par Amount= $650,000 Annual Principal Payments Due= May 1st Interest Rate= 4.5%-5.0% Annual Interest Payments Due= May 1st&November 1st Issue Date= June 2013 Maturity Date= May 2035 5/18/2017 12.03 PM IV Verona Walk Community Development District Assessment Comparison Fiscal Year Fiscal Year Fiscal Year Fixal Year Focal Year Lot 2013/2014 2014t2015 2015/2016 2018/2017 2017/2018 Size Assessment' Assessment' Assessment* Assessment' Projected Assessment- Phase One Townhome 26' 0&M $ 47.50 $ 162.13 5 162.13 5 162.13 $ 182.13 Cayman Debt $ 540.00 5 540.00 5 540.00 $ 540.00 $ 540.00 Total $ 587.50 $ 702.13 $ 702.13 5 702.13 $ 702.13 Duplex 36' O&M S 47.50 $ 162.13 S 162.13 E 162.13 $ 162.13 Capri/Carrington 293 $ 540.00 $ 540.00 5 540.00 $ 540.00 $ 540.00 Total $ 587.50 $ 702.13 5 702.13 $ 702.13 $ 702.13 Single Family 50' O 8 M $ 47.50 $ 162.13 5 162.13 S 162.13 $ 162.13 Oakmont Qppj $ 635.00 $ 635.00 5 635.00 S 635.00 $ 635.00 Total S 682.50 $ 797.13 $ 797.13 $ 797.13 $ 787.13 Single Family 60' O&M 5 47.50 S 182.13 5 162.13 5 162.13 $ 162.13 Carlyle 121& $ 730.00 $ 730.00 S 730.00 $ 730.00 $ 730.00 Total $ 77750 $ 892.13 5 892.13 $ 892.13 S 892.13 Ph Duplex 36'/SF 40 0&M S 47.50 5 162.13 S 162.13 $ 162.13 $ 162.13 Capn/Canington ___ S 600.00 $ 600.00 5 800.00 S 600.00 $ 600.00 Total S 647.50 5 762.13,$ 762.13 $ 762.13 S 762.13 Single Family 40' O&M $ 47.50 5 162.13 5 162.13 5 162.13 5 162.13 Garden Debt S 678.00 S 678.00 5 678.00 5 678.00 5 678.00 Total 5 725.50 $ 840.13 S 840.13 $ 840.13 5 840.13 Single Family 50' O&M $ 47.50 S 182.13 $ 162.13 5 162.13 $ 162.13 Oakmont Qat S 706.00 5 706.00 $ 706.00 5 706.00 $ 706.00 Total 5 753.50 $ 868.13 5 868.13 S 868.13 $ 868.13 Single Family BO' O&M S 47.50 S 162.13 5 162.13 5 162.13 $ 162.13 Carlyle 2491 5 812.00 $ 812.00 S 812.00 S 812.00 5 812.00 Total $ 859.50 $ 974.13 5 974.13 $ 974.13 $ 974.13 Single Family 85' O 5 M S 47.50 S 162.13 S 182.13 $ 162.13 $ 162.13 Estate D>:2.1 5 892.00 5 892.00 S 892.00 $ 892.00 S 882.00 Total 5 939.50 5 1,054.13 $ 1,054.13 5 1,054.13 $ 1,084.13 •Assessments Include the Following: 4%Discount for Early Payments 2%County Property Appraiser Costs 1.5%County Tax Collector Costs Community Information: Phase I Maximum Annual Lot No.of Units Type Front Footage Name Debt Assessment Bond Prepayments Differential Prepayment* 246 Townhome 26' Cayman $ 540 5 68 350 Duplex 36' Capri/Carrington $ 540 8 0 242 Single Family 50' Oakmont $ 635 6 -35 97 Single Family 60' Carlyle $ 730 0 1 935 19 34 Phase II Maximum Annual Lot Disclosure No.of Units Type Front Footage Name Debt Assessment Bond Prepayments Differential Prepayment" 443 Duplex/SF 36140 Capri/Carrington $ 600 2 -4 58 Duplex 40' Garden $ 678 0 4 325 SF 50' Oakmont $ 706 5 0 161 SF 60165' Carlyle $ 812 0 0 n SF 65' Estate $ 892 Q 2 1019 7 0 •Developer made Bond Prepayment in August 2014 for 34 lot differential(68 Phase 1 Caymans replaced with 34 Oakmonts) •Developer made Bond Prepayment In November 2014 for 1 lot differential(1 Phase 1 Carlyle replaced with 1 Oakmont) •'Developer built Carrington Homes on Garden Lots(Karina Street)-Debt Assessments for those lots is$678.00. '•Developer made Bond Prepayment In November 2014 for 4 lot disclosure differential(4 40'disclosed at 36'140'rate) Total Lots Assessed For O&M=1920 5/162017 12:03 PM V