Backup Documents 10/24/2017 Item #16I BOARD OF COUNTY COMMISSIONERS
MISCELLANEOUS CORRESPONDENCE
October 24, 2017
1. MISCELLANEOUS ITEMS TO FILE FOR RECORD WITH ACTION AS DIRECTED:
A. DISTRICTS:
1) Ave Maria Stewardship Community District:
FY17/18 Regular Meeting Schedule
2) Heritage Bay Community Development District:
Meeting Agenda 7/20/2017
Meeting Minutes 07/20/2017
3) Quarry Community Development District:
FY17/18 Regular Meeting Schedule
4) Verona Walk Community Development District:
FY17/18 Regular Meeting Schedule
5) Winding Cypress Community Development District:
FY17/18 Regular Meeting Schedule
B. OTHER:
1) Big Cypress Stewardship District:
FY17/18 Budget
2) GMD Legal Notice INTP-2017-PL-1233:
Bayshore Drive Mixed-Use Official Interpretation
3) North Collier Fire Control & Rescue District:
5-Year Strategic Plan
4) North Collier Fire Control & Rescue District:
FY17/18 Budget
AVE MARIA STEWARDSHIP COMMUNITY DISTRICT
do Special District Services, Inc.
2501 Burns Road,Suite A
Palm Beach Gardens, Florida 33410
(561) 630-4922
Fax: (561) 630-4923
August 15, 2017
VIA CERTIFIED MAIL—RETURN RECEIPT REQUESTED
Clerk of the Circuit Court
Collier County Courthouse
3315 Tamiami Trail East
Naples, Florida 34112-5324
Re: Ave Maria Stewardship Community District
To Whom It May Concern:
Pursuant to Florida law, enclosed please find the Fiscal Year 2017/2018 Regular Meeting
Schedule for the Ave Maria Stewardship Community District, as will be published in the Naples
Daily News on September 20, 2017.
If you have any questions and/or comments, please do not hesitate to contact us.
Sincerely,
SPECIAL DISTRICT SERVICES, INC.
' 0,/taut___
Laura J. Arch,
Enclosure
AVE MARIA STEWARDSHIP COMMUNITY DISTRICT
FISCAL YEAR 2017/2018 REGULAR MEETING SCHEDULE
NOTICE IS HEREBY GIVEN that the Board of Supervisors of the Ave Maria Stewardship
Community District will hold Regular Meetings in the Ave Maria Master Association located at
5076 Annunciation Circle, Suite 103, Ave Maria, Florida 34142, at 9:00 a.m. (**unless
otherwise noted**) on the following dates:
**October 3, 2017 at 6:00 p.m.**
November 7, 2017
December 5,2017
January 2, 2018
February 6, 2018
March 6, 2018
April 3,2018
May 1, 2018
June 5, 2018
July 3,2018
August 7, 2018
September 4, 2018
The purpose of the meetings is to conduct any and all business coming before the Board.
Meetings are open to the public and will be conducted in accordance with the provisions of
Florida law. Copies of the Agenda for any of the meetings may be obtained from the District's
website or by contacting the District Manager at (561) 630-4922 and/or toll free at 1-877-737-
4922 prior to the date of the particular meeting.
From time to time one or more Supervisors may participate by telephone; therefore a speaker
telephone will be present at the meeting location so that Supervisors may be fully informed of
the discussions taking place. Meetings may be continued as found necessary to a time and place
specified on the record.
If any person decides to appeal any decision made with respect to any matter considered at these
meetings, such person will need a record of the proceedings and such person may need to insure
that a verbatim record of the proceedings is made at his or her own expense and which record
includes the testimony and evidence on which the appeal is based.
In accordance with the provisions of the Americans with Disabilities Act, any person requiring
special accommodations or an interpreter to participate at any of these meetings should contact
the District Manager at (561) 630-4922 and/or toll-free at 1-877-737-4922 at least seven (7) days
prior to the date of the particular meeting.
Meetings may be cancelled from time to time without advertised notice.
AVE MARIA STEWARDSHIP COMMUNITY DISTRICT
www.avemariastewardshipcd.org
PUBLISH: NAPLES DAILY NEWS 09/20/17
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Heritage Bay Community Development District
Board of Supervisors
o Edwin Hubbard, Chairman
o John May, Vice Chairman
o Dennis Gagne, Assistant Secretary
o F.Jack Arcurie, Assistant Secretary
o Philip J. Magnarella, Assistant Secretary
o Bob Koncar, District Manager
o Justin Faircloth, Assistant District Manager
o Gregory Urbancic, District Counsel
Jeffrey Satfield, District Engineer
Regular Meeting Agenda
July 20, 2017 — 9:00 a.m.
1. Roll Call
2. Approval of Agenda
3. Public Comments on Agenda Items
4. Old Business
A. Lake & Wetland Management Contract Update
i. Monthly Inspection Reports
B. Loan Approval with Valley National Bank
C. CPH Update on Lake 30A/B Rip Rap Project
5. New Business
A. CPH Second Quarter Water Quality Monitoring Report
B. CPH Proposal on Control Structure L5L6
C. Lake 20 Drainage Restoration Proposal
D. Project Planning -Discussion of Likely Projects for Summer 2018
6. Public Hearing to Consider the Adoption of the Budget for Fiscal Year 2018
A. Resolution 2017-3 Adopting the Fiscal Year 2018 Budget
B. Resolution 2017-4 Levying Non Ad Valorem Maintenance Special
Assessments
7. Manager's Report
A. Approval of the Minutes of the May 4, 2017 Regular Meeting
B. Approval of Financials
C. Acceptance of Fiscal Year 2016 Audit
D. Report on the Number of Registered Voters (620)
E. Field Manager's Report
District Office: Meeting Location:
210 N. University Drive, Suite 702 Heritage Bay Clubhouse
Coral Springs, FL 33071 10154 Heritage Bay Boulevard
954-603-0033 Naples, FL
July 20, 2017 Agenda
Heritage Bay CDD
F. Follow Up Items
i. Copeland Southern Enterprises Additional Repairs Invoice #123
ii. Correction for Collier County Resolution 2013-71 - Bellaire Bay Drive
8. Attorney's Report
9. Engineer's Report
A. Update on Stantee Documents
10. Supervisors' Reports, Requests and Comments
11. Chairman's Comment
A. Quarry Boating Regulations Update
12. Audience Comments
13. Adjournment
The next meeting is scheduled for September 7, 2017 at 9:00 a.m.
District Office: Meeting Location:
210 N. University Drive, Suite 702 Heritage Bay Clubhouse
Coral Springs, FL 33071 10154 Heritage Bay Boulevard
954-603-0033 Naples, FL
Published Daily
Naples, FL 34110
Affidavit of Publication
State of Florida
Counties of Collier and Lee
Before the undersigned they serve as the authority, personally appeared Cheri Koerner who on oath says that he
serves as Inside Sales Manager of the Naples Daily News, a daily newspaper published at Naples, in Collier County,
Florida; distributed in Collier and Lee counties of Florida; that the attached copy of the advertising was published in
said newspaper on dates listed. Affiant further says that the said Naples Daily News is a newspaper published at Na-
ples, in said Collier County, Florida, and that the said newspaper has heretofore been continuously published in said
Collier County, Florida; distributed in Collier and Lee counties of Florida, each day and has been entered as second
class mail matter at the post office in Naples, in said Collier County, Florida, for a period of one year next preceding
the first publication of the attached copy of advertisement; and affiant further says that he has neither paid nor
promised any person, or corporation any discount, rebate, commission or refund for the purpose of securing this
advertisement for publication in the said newspaper.
Customer Ad Number Copyline P.O.#
HERITAGE BAY COMMUNITY 1642310 PUBLIC NOTICE
Pub Dates
June 26, 2017
July 3, 2017
(Signature of affiant)
IUtiOI E KANGAS
Notary Putrllc - State of Florida
Sworn to and subscribed before me $` ' �� My Comm. Expires Jul 29, 2017
This July 05, 2017:`}
Commleelon # FF 017837
(Signature of affiant)
6A Monday, lune 26, 2017 Naples Dally News
Q&A: Afraid of sharks? Flu,
asteroids pose far greater risk
WILLIAM I- KOLE
ASaabarea Pne55
BOSTON - You might want a bigger
boat, but you probably don't need better
odds.
The confirmed return of great white
sharks to Cape Cod has rattled some
boaters and beachgoers. Yet the chances
of an encounter involving a human are
infinitesimally small, and the likelihood
of anattack resulting in serious injuryor
death is smaller still.
How small? With apologies to "The
Hunger Games;' may the odds be ever
in your favor—because they are.
In 2016, there were 53 unprovoked
shark attacks in the U.S. — none fatal —
according to the Florida Museum of Nat-
ural History's International Shark At-
tack File. Thirty-two were in Florida; 10
in Hawaii; four in California; three in
North Carolina; two in South Carolina;
and one each in Texas and Oregon.
Worldwide, there were 81 confirmed at-
tacks last yeast, including four deaths -
Statistically, experts say, you're more
likely to be killed by an asteroid than by
a shark.
.. Exactly what odds arewe talking
about here?
A: They vary, depending on where
you are and what you're doing in the wa-
ter But the National Aquarium in Balti-
mom says the odds of being killed by a
shark are one In 3.7 mil on.
You're much more in danger of suc-
cumbing to the flu (a one in 63 chance); a
car accident (one in 90); a fall (one in
218); a lightning stoke (one in 960,000);
or even an asteroid (one in 1.6 million).
University of Florida shark experts say
you're 290 times more likely to die in a
boating accident than to suffer a fatal
shark attack, and 132 times more likely
to drown at the beach.
Q: Are there th i cgs we do in the wa-
ter that increase the risk?
A: Surfers tend to suffer the most at-
tacks. Last year, nearly six in 30 U.S. at-
tacks involved someone engaging in a
board sport. Experts say that's probably
because surfers spend a lot of time in the
"surf zone" where waves are breaking
— an area sharks also tend to frequent.
They urge bathers and others to avoid
places where seals, a favorite prey for
wine sharks, congregate.
Swimmers and wadersaccolmted for
Captain Brett McBride places his hand on the
snout of a great white shark
one in three attacks. Snorkelom and poo -
flotation gear figured into a
combined 8.6 percent of ail U.S. attacks.
Massachusetts' last attack was in 2012,
when a white shark bit a bodysurfing
man ma his legs.
Q: Where are these great whiles,
and how many are there?
A: Biologists tracking them in Massa-
chusettssay they've identified 279 mdi-
viduals over the past three years, most
along Cape Cod's outer Atlantic -facing
coastline. Increasingly, though, they've
been straying Join Cappe Cod Bay. Earlier
this month, an 8•foot-long juvenile nick -
Owned Cisco, for the popular brewery
on Nantucket, was detected in the bay
near Barnstable. More are expected in
July, August and September -
Thele are also great white sbarks
feeding off Long Island, New York, and
the New Jersey shore, including one
nicknamed Mary Lee that's gained ce-
lebrity slams because of its Twitter pro-
file managed by the nonprofit group
OCEARCH.
0: If the odds are so minuscule, why
are we so cared of sharks? Is it senate
kind of primal fear?
A; Gregory Skomal, a shark expert
with Massachusetts' Division of Marine
Fisheries, thinks so. Humans, he notes,
have evolved an acutely tuned sense of
survival that alerts us to potential
threats.
Despite the fact that any interaction
between a person and a shark is highly
improbable—particularly a deadly one
— "there's a deep-seated fear in all hu-
mans effusing bitten by some animal, ei-
ther on land or in the sea;' Skomal says.
"And the ocean looks dark and deep and
foreign to us. It embellishes that fear."
Heritage Rev
Community Derelepment District
NOTICE OF REGULAR BOARD MEETING AND NOTICE OF PUBLIC IIEARING
'1'0 RECEIVE PUBLIC COMMENT ON TIIE FISCAL YEAR 2019 PROPOSE'❑
FLN'AL BUDGM(S): TO CONSIDER THF. IMPOST"PION OF \IAINTEN'A'N•CE BUND
OPERATION SPECIAL ASSESSMENTS: ADOPTION OF AN ASSESSMENT CAP
FOR NOTICE PURPOSES ONLY. ADOPTION OF AN ASSESSMENT ROIL; AND
PR VIDINC FOR 1TIFLEVY.COLLECTION ANDENFORCEVIEN!OF'TUESAME
Thr heard of Smrcrvis— of l lcm., Buy Community Develapmcn, Disnicl ,.ill haul. repo[., mnnhS
'un public hcudng ao'lh ursday, July 311. 2017 ut 9:191 neon in the 11 crin" II Clubh— In 15a I ler ,e
Rny Reet—rid. Nnple, Florida.
The purpose or the public hearing is to neehc public cammem mol nbjccd.., tea the Fiseul Yr, 201a
PrnVascA Finn, "'go. consider the adoption of xis assessment rap for slice purposes nal, o consider
thr .d.ptinn of :nt nsu.svmem mil, t side, the imposition.]' special assrss..un ,o funJ the proposed
budget "pun the lands roc a ,ala ^ihe Dis,rin (a graphic Jepi"wu of such lands ore sho,vn beln.vl, rmJ
m mavidef'duleay.eallwdan undenfarmment or,h...n-uJ aulnnm.axssments TI,epublickenrnng6
being conducted pursuant m CTapmrs YII and IY]. FlonJn S,otu,es. the purpose of the regulnr meeting is
emlJue, any business that may proverb nettle before the Board.
n The Dist v uls. a 1 r: us facilities through the mlla9lett of -.i. one, fees d ehnse,
.vhieh :r id—ilio I within the bu 1,u,). A r., .f the 1.,-I Fred lludpel. prdinno.,y assessment
roll :mdlor she agenda f r the u-mgah—I, may be abminrJ -he okra of Thu Diorwt NJ; gc.—I
C.mpm,y. Seacrn'frcm scn'iea'911 Gnat, Lakes Dni Ft. Myers. flnridn 33905. ph. (2239) 2a5-7118
slating Itnrtmtl badness (lours, In -dl will Smins, 189,01b. Thrid. Stance, the pr.pesal b,dl
ui11 be posed on the Disnie,'s ehsa,ofh„pol+vww.herimE bnycdd.coM:n I ... I livedos before the butt
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hnuinp'Thu Di"A” will consider levying an.sseumen, Iter .Permian and mnimenanee .gvinst -h
tsled 5357.89. All units will be:ase d for such .pemtion -1l mvin,cnanrc
ncga:d basis This projected --n amount Is based upon Thr next ""d year's butlgm.
l'hcsenspceia, asussmems for operation and annuchaine arc annually nhicuing assessments and will be
nu::lly levied and r.11«sed on thr Collier County tax m11 by the Ti,, C.11m.r.
r:r'!hr Rnmd swill aha consider any other business which m:sy properly come before il. '1 he me ashenneg
s open to the Public.nd.vill he ronductaJ in.e Wnnee with the p— nio.ns d N.ndu I.w for communit-v
dc.clnlnncm dinnicts The mwtint/hcuri.g rimy be caminuvl m a dmc. time and plisse to be apttifnl oo the
enJ al the mcetinr/hcnnng.
r there may he aensmns rvhcn ane or more Supcnisors.vdl par, ripuw by Iclephonc In na.N"ne, wt h
the Prov sons of cc Ameneans w th ysob huts Act, any person h,,I nap nict J e Di a aJM-i m tat
,N. ,ear ng F.",e of v J vbih,y or 245-71 Is
f y. rtncn, should roomer ih Duron Manny meet
C mpuod Severn T ,n Services li 1339)+ -.or 118. If You ore (TTY)
1. 0.95 18770 nl. plcsu coronet
the 1 unig , Di Sc t Orf by dialing 7 (2 or , on,, 1,. h 71 (T-I'Y7 / hicanag n,ul 70 (V.iae), li+r aid i:,
nwcting the District Olhce at lrast nvo ]')days Pdarw he date.] the M1cannp nnU minting.
s^All ofeeted property owners twee the right it, uptcar u, the pubic hearing a,d the .,noeu ub)auuis
,v th n,uems (20 days of ,he due of this Nobre m the ollile of the Di—o M an 5911 Country Lukes
on -I .Marrs. Flood. 31.5. Atrnbon: Ruben Konn,r.
I -It M -, col. decides to . ppenl any deism. made hath, Bend ,vnh vs in env macer ehaadercd
I ,hc u c inNhea s ndvruvl that person .all need a —A of nce prareJrngs anJ than aannl ,gly the
per l to hat tt o
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Mayors to "Trump: immigration
orders meddle with cities
ADRIANA GOMEZ LICON AND
MARCOS MARTINEZ ASSOCIATED PRESS
NUA:MI BEACH - Mayors are warn-
ing President Donald Trump that tough-
ening immigrationenforcement med.
dles with U.S. cities' affairs.
Mare than 250 mayors are meeting at
the U.S. Conference of Mayors in Miami
Beach to takes stance m issues from cli-
mate change to the federal budget and
health hare, They are reviewing resolu-
tions that would strongly oppose hump's
crack down on illegal immigration.
Mayors were snuck a
blow in January, when r -1
Hump ordered to cut
funding to jurisdictions
that deny in some way co-
operation with federal a
immigration agents. t -
Most cities have defied Garcetti
the order, and a federal
judge blocked it in April, at least tempo-
rarity.
`Some of us are proud to be places of
sanctuary, to protect immigrants, but
this idea that were in violation of Some-
thing, I think is a big charade;'.os
said I
Angeles MayorEric Garcetti.
Garcetti argued that all he wants from
immigration officials is that they con-
duct enforcement in a "lawful, constitu-
tional, court-ordered way;' referring to
policies where sanctuary cities demand
warrants to turn oversuspectsto theU.S.
Immigration and Customs Enforcement
'Police officers in Los Angeles do
20,000 to 30,000 requests for warrants
from judges every year in the middle of
the night when the judges are probably
in their pajamas," Garcetti said. "The
idea that ICE can't do the same thing
seems ridiculous."
Mayors from big cities say they fear
the increased enforcement will push im-
migrant communities into the shadows,
deterring them to report crimes or tmop-
wate as witnesses. The police chief of
Los Angeles, Charlie Beck,said in March
that sexual assaults and domestic vio-
fence reports by Latinos had dropped.
Miami -Dade County, which houses 34
municipalities including the conference
host of Miami Beach, heeded Trump's
January order and changed its policy so
the corrections department honors all
requests byICE. Authorities have turned
over 124 people to the U -S. Immigration
and Customs Enforcement since Jan. 27.
But GOP -identified mayors from
states such as Indiana and Florida dis-
agreed this weekend on targeting non-
criminal immigrants solely for being in
the country illegally.
Kent Guinn. mayor of Ocala, Florida,
says that although he isagainst offerings
pathway, to citizenship to the 11.5 million
immigrants who are in the country ille-
gally, most immigrants he sees are
.gam .,
"I don't think people realize there are
some bad people that are here that need
to leave," Guinn said. He referred to the
2015 shooting death of a San Francisco
woman often highlighted by Tamp
when attacking sanctuary policies be-
cause the man charged with her death
was in the country illegally and had been
released by local law enforcement. "But
the ones that we encounter on a day-to-
day basis, they're very hard-working in-
dividuals that do the things that they
need to do and participate in the econo-
my. They work on horse farms, in restau-
rants. We see them They're good people.
We're not going around looking for
them."
The Republican Mayor of Carmel, In-
diana. Jim Brainard, who is also bucking
his party on the climate front, says he op.
po m -temp's immigration views,
"Punishing cities makes no sense,"
Brainard said. "Everyone who has come
to this country, regardless of whether it
was illegal, ought to haven pathway tole-
galiwtion and than wecan move totssues
that really can help make our country
better."
Becides opposing theorderon sa actu-
ary cities, several mayors propose ex-
tending a deportation reprieve granted
by former President Bamck Obama to
young immigrants who arrived illegally.
'hump had vowed to end the program
known as Deferred Action for Childhood
Arrivals, calling it'illegal executive ant.
nesty" but has not yet decided whether
he will revoke it.
ICE said it arrested moo than 41,000
people on immigration charges in
?bump's first 100 days in office, an in-
crease of nearly 40 percent from the
some period a year earlier. Nearly 11,000
had no criminal canvictirst mom than
double the number of immigrants with-
out criminal convictions that werearrest-
ed during a comparable period last year,
Is of untie •�'; Fwrsd oeuvres
t r
Presentation by--, •
fie for $100 r real;estate
certificate specialist
»at430pm
Naples Daily News Monday, lily 3, 2017 SA
FHP seeking driver who fled after rollover crash
DAN DELUCA At9:15p.m. a 2001Saab was rn,and aveling mediaitsdriverleft thescene, the
usa noon. NErvloal croa,on northbound an U.S. 41 East south of report says.The passenger in the Saab.
Trail Ridge Road when it struck a 2002 Ricardo Rosales,25, of Naples, was tak-
The Florida Highway Patrol is look. GNC Yukon in front of it, an FHP re. on to NCH Baker Hospital Downtown
ing for an unknown driver who fled af- portssays. The crash caused the Yukon, with serious injuries.
ter a rollover crash Saturday night that which contained seven people, to over- The driver of the Yukon, Garensho
seriously injured one person and sent turn and come to a rest on its nRlf. Constant, 29, of Naples, was taken to
seven others to the hospital. The Saah came to rest in the center NCH North Naples Hospital with minor
11111—CRANINAFLES 0— NEWS
Kelly's Fish House Dining Room, just south of the Gordon River Bridge, has been in business for fib years.
Kelly's
Continued from Page 1A
Kelly's will shut doom for its regu-
lar closing from August through Sep-
tember but will reopen by the first
week of October, Ellis said. He hopes to
stay open through mid-April.
Zoo's plans to redevelop the proper.
ty, which have received preliminary
approval from the city's design review
board, call for 12,000 square feet of
ground -floor restaurant space and 48
rental units on the second and third
floors.
To anchor the project, called Kelly's
Landing, Zea is bringing in Doc Ford's
Rum Bar & Grill, a Sanibel -based
chain.
'Lea hopes to have the project re-
viewed by the city's planning board in
August. The project would also require
final approval by the Naples City
Council.
The project would be a neighbor to
Zea's other upcoming venture, The
Promenade on Fifth, a complex of sev-
eral restaurants and boardwalk space
that would create oneofthe largestwa-
Ilrrltage ll v
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NOTICE OF REGULAR BOARD NIFMING AND NO] ICF OF PORI IC IIEARIN'G
To RECEIVE PUBLIC commFlnt ON On, FIscm. YEAR 21118 PROPOSED
FINAL BIDGEr(s); 1'o co—DER "ruE I\ mill'ION OF NIAI.\'IENA.N'CE :AND
OPERATION SPECIAL A-SSESSNIENTS: ADOP]IUN OF AN A\tiF_tic, I.NI CAI'
FOR SCONE PIIRPOSFq ONLY; AIN MON' OF AN ,1SSF_SSNIENf ROIL AND
fiv
1'ROVI DING FOR TIIE LEVY. COI -LECTION AND EN'FORC EAW. -1" OF I'l
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Propn`TJ Final Iludgrl. co„sidrr the :,Jnption of m, ncvsnminita`a11 Inn malice purpov: oni: to tai,1lr
,he „Joption of nn nsussmen, mil. ' :.Gids dII imponi,io„ ill li 11;11 :,..e,.n+rul+ to I'un,l he f l -'Id
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,o con,1acr oily business Thal may properly come Mli,re the nnanl.
"Ihc Distriel may also Nod various recithiics through if, rollrrlinn ill' ccnnin rales I -c+ nnJ dins s.
s. hao a ialent'dieJ uithi11 rhe bAJ otl). A ropy a( ,he I'mpn...I I .—I Ilndec
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,luring normal business hours In a—olancc oith Sa'tion 1891116. Florida $I:,1 u:a). the p:11d 1-19ct
will M1c pos ed nn the Dizt arbsi, u, hl,p//,aa,...hen teba.eJd .nnJ;,, 1.-., „I:,aa Mfnm the budget
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5(hezempniol , s rnr npernlm, ' I n.0 en, rally « _ s.v,ncros ami ., iu M
mm�nlly IcrirA anJscollmteJ an Ihc Collier C .,n �Itas roll n, rlhe tfa., C'nll. unr
'Ih. Ilonnl s. ill AMrnnsiderany other M1,,,ir c..highroar p,nperly come Frfr1'n. lh: ,11ecli11gnc�an11g
open o the public ,nd .s ill h e mluetcd i, orJa, 1111 tar pro . Florhla
do ,varantdisl S Then tingTr•, E any trr ranunucd tonlla,,..,nr. nnld place to br slpa�1i1i1J on thr
racrd m rhellgJhcanngtt
"fhere may tk occasions when one nr more supervisors will pnrlicipata• 112 trlaphone. In nra-onl:tnre s+i,h
do provisions of lhr Americans with Ill Act. nm Person rca ms,, slk'eiul arro,mnn,l:ninns at this
n
ing/he:+ e ben of a di -bili, r phyauc:d impni should eon a• Di,I t h1:It
Comp -lily. Z< Trrn�Scn icra o (2d9)245-7118. II you ::Inc 1-,r.” or .,,,a impair lI` pion. ronmrt
the Flnridn Hlhy Sallee by dialing 7.1-1. or '-sou-955 -I (I'I Y) / 1400vi5.87111 IVnircl. lv, aid in
annw< ing the Disnct DlBcc nt Don two 1'--) Jays pan: m thr d:nc of Ihc hcanng and maz•,ing.
All aff.11d propcny rs hmc the nigh, Io oppcar I, this Vuhllr Ilcnring :Ind III. aotjcvt ions
vitNu ty(20)duv C the dote of this No, at 111, nibs -nr IIIc Dkl,irl hl:mag1r, 5911 Ch,,.—Lakes
On-1`1Myc FWW.,i3 9 5.A,, n ion: Rohn Knm:,r
Each prsrn, who JErvca to -W on}' da kiuo made hr ;hc Boa Al with rr .1,1111,1
aI the mmtinga,e, ring is.dvi"I rant lacy will rad a m-onl of tee vnweahogs and inn uu�xJ ingly the
prtaon may ami to __Ihm n mrh:nim rotund of ,hc pnxcrJinp ix m:ulr. ,net+ulinp IM ,:alimony nn.l
-dei- uponwhimsmh apl ul ism b1 h_"I
_.... 11-1 Komar
o'. n .roger
Evil
, ilrl
xfl
{7 .
Y '
at na"b ,d rill, 1.
terfront dining venues in the city.
Work on the Promenade will start
by September, with the hope the pro-
ject will open in time for the 2018.19
tourist season, Zea said. Site work for
the Kelly's project could start as early
as December, Zea said, although major
construction would be delayed to let
Kelly's stay open this season.
Zea acknowledged that the closing
of Kelly's would come as a sad day to a
lot of people.
"It's a landmark;' he said. "It's
m
soething that people were very limo-
tional about. A lot of people wanted to
go there one more time."
injuries, as were her six passengers, all
minors between the ages of 7 and lq.
According to the report, all were
wearing seat belts, as was Rosales.
Anyone with information on the
identity of the driver of the Saab is
asked to contact the FNP at 239.938-
1800.
Four dead, family
of five injured in
Englewood crash
Four people were killed and a family
of five were injured in a crash early Sun-
day in Englewood that the Florida High-
way Patrol said was caused by a driver
running a stop sign.
Just before 4 a.m., a 2002 Audi was
eastbound on Rosemonte Drive ap.
proaching Sunnybrook Boulevard when
it failed to stop at the stop sign. The Audi
struck a 2010 Chevy Tahoe driven by 43 -
year -old Michael J. Holcombe of Whites -
burg, Kentucky. The Audi burst into
flames following the crash and all four
occupants were pronounced dead at the
scene. They have yet to be identified.
Holcombe Rod the other four occu-
pants of the Tahoe were taken to the hos-
pital with minor injuries.
STATE BRIEF
Police: Man sits on gun, shoots
himself in penis
A Florida man accidently shat him-
self in the penis when he sat down on a
gun in the driver's seat in his car.
Several television news stations re-
port that the Jacksonville Sherif Ps Of.
fire says the man ran into his girl-
friend's house friday after the gun dis-
charged. She saw that he had a wound in
his groin and took him the hospital,
where he underwent surgery.
The sheriff's office said the 38 -year.
old man has a previous conviction for
cocaine possession and may now face
charges of being a felon in possession of
a firearm.
— Associated Press
JULY COOLSCULPTINGR SPECIAL'
NAPLES, FL
I I I I
V Ga Q $
Call Us Today!
(239) 919-7872
www,PLJRAVIDANAPLES.com
8DO 5th Ave_ S., Suite 201
z,- II • 'final Award.Winning
P V d Med sp
�p�IyS
May 26, 2017
Mr. Justin Faircloth
Heritage Bay Community Development District
c/o Severn Trent Services Justin.faircloth@stservices.com
5911 Country Lakes Drive (239) 245 7118 Office
Fort Myers, Florida 33905 (239) 245-7120 Fax
Status on Lakes of Heritage Bay
Most recent treatment completed May 26, 2017
All lakes look to be in good condition for submersed plants, except for
lake 20. Lake 20 should be treated by boat for the best results but due
to low water levels had to be treated by buggy only. When the water
levels rise, this lake will be a priority to treat for the submersed from
the boat.
Lakes 30A and 30B were treated by boat earlier this week by
launching from The Quarry. They were treated for pondweed, grasses
and emergent throughout and under the bridge.
All lakes will be treated for grasses growing in the exposed banks
Saturday, May 27, 2017. The ground crew will also be clearing as
much dead vegetation from the lake banks of 30A and 30B as possible.
Let us know if there are any questions or concerns.
Gonzalo Ayres
Lake and Wetland Management Orlando -Tampa, Inc.
G.Ayres@Lakeandwetland.com
(239) 580-8711 cell
Lake and Wetland Management, Inc. Orlando -Tampa
(239) 313-6947 Office • (239) 313-6950 Fax • westcoast@lakeandwetland.com • www.lakeandwetland.com
July 5, 2017
Mr. Justin Faircloth
Heritage Bay Community Development District
c/o Severn Trent Services Justin.faircloth@stservices.com
5911 Country Lakes Drive (239) 245 7118 Office
Fort Myers, Florida 33905 (239) 245-7120 Fax
Description
Most recent service completed Monday July 3, 2017 - Lake treatment and ground
crew.
➢ Lakes treated for Algae using Copper:
1, 2, 3, 4, 5, 6, 7, 10
➢ Lakes treated for Pondweed using Aquathol:
10
20 - Treated but will need follow up treatment in July using boat to get
pondweed growing in the middle of the pond.
30A and 30B - Continual treatment for pondweed. Monitoring growth. Will
most likely recommend use of Truxor in July treatment for mechanical
removal.
➢ Ground crew treated all lakes for Torpedograss and emergents. The rip -rap
at lake 30A was also sprayed for weeds and grasses.
With the large amounts of rain, we will continue to treat the inevitable algae blooms
and work to stay on top of the Pondweed growth in lakes 10, 20, 30A and 30B.
Please let us know of any problems reported to you and any concerns that you may
have.
The next scheduled visit is Saturday July 15th.
Thank you,
J y
Gonzalo Ayres
Lake and Wetland Management Orlando -Tampa, Inc.
Gonzalo.Ayres@Lakeandwetland.com
(239) 580-8711 cell
Lake and Wetland Management, Inc. Orlando -Tampa
(239) 313-6947 Office • (239) 313-6950 Fax • westcoast@lakeandwetland.com • www.lakeandwetiand.com
Subject: FW: Heritage Bay CDD - Agenda Item Loan Approval
From: DiSarro, Steven[mailto:sdisarro@valleynationalbank.com]
Sent: Tuesday, June 27, 2017 2:13 PM
To: Faircloth, Justin <Justin.Faircloth@stservices.com>; Koncar, Robert <Bob.Koncar@STServices.com>; Polanec, Mary
<Mary.Polanec@STServices.com>
Subject: Heritage Bay Approval
All,
I just wanted to let you know that the loan has been approved. There were no changes in the terms from the most
recent term sheet that I sent.
Thanks,
Steve DiSarro
1
TERM SHEET JANUARY 30, 2017
Provided are the following terms and conditions that Valley National Bank would consider for the Heritage Bay Community
Development District loan request. This information is not a commitment but rather an outline of terms for your
consideration. The following terms are presented to facilitate discussion of potential financing and are not intended to and do
not create a legally binding commitment or obligation to lend on the part of Valley National Bank or the Heritage Bay
Community Development District. The contents or existence of this memorandum are CONFIDENTIAL and shall not be
disclosed to any third party without the prior written consent of Writer, except by the Borrower to its legal counsel, financial
advisors and accountants on a confidential basis, and as required by law. The confidentiality agreement set forth in the
preceding shall be effective regardless of whether this letter is accepted by the recipient.
BORROWER: Heritage Bay Community Development District.
Loan Amount: Not to exceed $1,900,000 ***Heritage Bay can opt to add the current outstanding Valley national
Bank principal balance to this loan Current estimated balance $259,307
Term: Up to 10 years.
Loan Proceeds: 12 month drawn down period.
Principal Payments: Serni-Annual Principal and Interest Payments
Revenue Pledge: Non -ad valorem assessments from General Fund
Revenue collected from storage facility fees
Utility revenue
INTEREST RATE: Bank Qualified tax exempt rate of 3.05% for up to 10 years.
FEE: /2% of the final loan amount. (At $1,900,000 the fee would be $9,500)
PREPAYMENT
PENALTY: None. Borrower can pay full balance of principal at anytime
EXPENSES: Reasonably incurred in connection with the processing and/or consummation of a commitment and
a loan of this nature.
CONDITIONS: These terms and conditions are not exhaustive; other terms and conditions will apply which shall
be determined during the underwriting of this request.
FINANCIAL
COVENANTS: The borrower will provide to Valley National Bank Audited financials on an annual basis,
As a provision of longer than 12 month term of loan.
SOURCE OF
REPAYMENT
OF LOAN: The assignment of all assessments special and or general associated with the Board approval of this
Loan adequate reserves required.
GENERAL
CONDITIONS: Subject to satisfactory review of all pertinent financial information of the Borrower and all other
pertinent materials needed by Bank to complete underwriting, Bank may require additional covenants and
requirements as a result of the credit underwriting and risk assessment,
COSTS: The Borrower agrees to pay all of the normal disbursements costs/fees of 'the Bank, and the Borrower
incurred in closing this proposed loan
CONFIDENTIAL: The terms contained herein are Confidential, and except for disclosure as necessary to your Supervisory
Board, officer-, or professional advisors retained by you in connection with this transaction, and/or
as may be required by law, the terms hereof should not be disclosed in whole or part to any other person or
entity without prior written consent of the Bank. In order to proceed with your loan request, please
acknowledge your acceptance of the terms set forth herein by signing below on or before May 10,
2017. Subject to Supervisory Board approval and subject to final credit approval by Valley National
Bank credit department, the terms of this proposal are valid until May 31, 2017.
Please note that this letter is not a binding —commitment letter and should not be construed as such. This reouest ma
be subject to additional conditions.
Thank you for the opportunity to be of service, Please call me directly at: 239-834-6072 should you have any questions.
Respectfully submived,
Date
V.P. Commercial Relationship Manager
Chairperson Date
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CPH ENGINEERS, INC.
2216 ALTAMONT AVENUE
FORT MYERS, FL 33901
Phone Number: 239-332-5499
Fax Number: 239-332-2955
Preliminary Opinion of Probable Cost
Date: 7/1 012 01 7
Heritage Bay Lake 30B Bank Restoration
Naples, Florida
Quantity Unit Unit Cost Total
SITEWORK
Mobilization
1
Lump Sum
$5,000.00
$5,000.00
Site prep.
1
Lump Sum
$10,000.00
$10,000.00
Export Fill
3,049
C.Y.
$5.00
$15,245.00
30" Storm Pipe
30
L. F.
$40.00
$1,200.00
Rubble Riprap
11,257
TN
$70.00
$787,990.00
Temporary Construction Entrance
2
Lump Sum
$2,500.00
$5,000.00
Inlet Protection
32
EACH
$550.00
$17,600.00
Floating Turbidity Barrier
4,630
L. F.
$11.75
$54,402.50
Geotextile Mat
90,000
S. F.
$2.50
$225,000.00
Silt Fence
155
L. F.
$3.00
$465.00
S2 dill
1,360
S.Y.
$2.75
$3,740.00
Sub-total1
$1,125,642.50
Sitework Sub -total $1,125,642.50
TOTAL ONSITE CONSTRUCTION COST $1,125,642.50
CONTINGENCY 10916 $112,564.25
Total Cost $1,238,206.75
Joshua D. Lockhart, P.E. License #74011
SITE -COST -EST (2) CPH Confidential Page 1
Engineers
Architects
Planners
Suroeyory
Lantkcape Architects
Craffh t'rausportottan
Erwimnrnental Scientists
Caaatnrction Management
CPH, Inc.
2216 Altamont Ave.
Fort Mvers, FL 33901
(239) 332-5499
HERITAGE BAY
COMMUNITY DEVELOPMENT DISTRICT
COLLIER COUNTY, FLORIDA
2017 SECOND QUARTER
WATER QUALITY MONITORING REPORT
MAY 2017
Engineers
Architects
Planners
Suroeyory
Lantkcape Architects
Craffh t'rausportottan
Erwimnrnental Scientists
Caaatnrction Management
CPH, Inc.
2216 Altamont Ave.
Fort Mvers, FL 33901
(239) 332-5499
2017 SECOND QUARTER
WATER QUALITY MONITORING REPORT
HERITAGE BAY COMMUNITY DEVELOPMENT DISTRICT
COLLIER COUNTY, FLORIDA
TABLE OF CONTENTS
Page
1.0 INTRODUCTION...........................................................................................................................................1
2.0 DATA COLLECTION ........................... —......................................................................................................... 1
3.0 RESULTS AND DISCUSSION........................................................................................................................2
3.1 Temperature......................................................................................................................................5
3.2 pH......................................................................................................................................................5
3.3 Dissolved Oxygen..............................................................................................................................6
3.4 Nutrients............................................................................................................................................7
3.4.1 Phosphorus.........................................................................................................................8
3.4.2 Nitrogen...............................................................................................................................8
3.5 Chlorophyll a.....................................................................................................................................9
3.6 Salinity.............................................................................................................................................10
3.7 Conductivity.....................................................................................................................................10
TABLES
Table 3-1 2017 Second Quarter Water Quality Test Results............................................................... 3
APPENDICES
APPENDIX A — FIGURES
FIGURE 1A
CDD Stormwater Lake System Map (South)
FIGURE 16
CDD Stormwater Lake System Map (North)
FIGURE 2
Sampling Location Map
FIGURE 3
Cumulative Temperature Measurements
FIGURE 4
Cumulative pH Measurements
FIGURE 5
Cumulative Dissolved Oxygen Measurements
FIGURE 6
Cumulative Phosphorus Measurements
FIGURE 7
Cumulative Total Nitrogen Measurements
FIGURE 8
Cumulative Chlorophyll a Measurements
FIGURE 9
Cumulative Salinity Measurements
FIGURE 10
Cumulative Conductivity Measurements
APPENDIX B — PHOTOGRAPHS OF SAMPLING LOCATIONS
1.0 INTRODUCTION
The Heritage Bay Community Development District (CDD) serves the Heritage Bay
Community, a gated community located north of Immokalee Road approximately 4.8
miles east of 1-75 in Collier County, Florida. The CDD maintains a complex stormwater
management system (System) which serves the community as well as the golf course.
The System is comprised of numerous components including swales, gutters, inlet
structures, conveyance pipes, control structures and 29 man-made lakes (Figures 1A &
113, Appendix A). The proper function of each component is vital to managing
stormwater as well as the quantity and quality of water in the lakes. The CDD's goal is
to ensure compliance with regulatory requirements and proper function of the system
while maintaining a safe and aesthetically pleasing environment for community
residents.
As part of the CDD's efforts to manage and maintain the System, CPH was tasked with
monitoring the water quality in the community's lakes, including field measurement of
temperature, salinity, conductivity, dissolved oxygen, and pH. CPH also collected
samples for laboratory analysis of Kjeldahl nitrogen, nitrate/nitrite as N, total nitrogen,
phosphorus and chlorophyll a to assist in evaluating the current health of the lakes.
Changes in these parameters over time can also be used to assess water quality
improvement needs and to evaluate the effectiveness of any water quality improvement
efforts undertaken by the CDD.
2.0 DATA COLLECTION
The field measurements and sample collection were conducted on April 12, 13, and 18,
2017. All samples were collected and analyzed per Florida Department of
Environmental Protection (FDEP) Standard Operating Procedures (SOP). Samples
were collected as grab samples at 1-4 feet from the surface as per FDEP aqueous
sampling SOP. The locations of sampling points in each lake are depicted in Figure 2.
Grab samples can be taken from shore if open water can be reached and is
uninfluenced by emergent vegetation. Disturbing sediments in the immediate area of
1
sample collection was avoided. Samples were taken to reflect stable conditions,
avoiding heavy rainfall events and drought. Samples were collected from the photic
zone, the surface layer where sunlight can influence growth of plants and algae. The
water chemistry parameters sampled are intended to assist the characterization of
conditions in the lakes to evaluate the water quality and its effect on the type of plants
that grow in the lakes, the rate of growth, and the suitability of the lakes for fish and
other wildlife.
This analysis may be repeated to reflect seasonal variation and interpreted in a time
period that will reflect annual trends. Subsequent water quality monitoring events may
be used to determine the effectiveness of any water quality improvement programs or
projects that may be undertaken by the CDD.
3.0 RESULTS AND DISCUSSION
The 2017 Second Quarter Water Quality field measurements and sample collection
were conducted on April 12, 13 & 18, 2017. As a general observation, it was noted that
the lake levels were very low due to recent drought conditions. The results of the field
measurements and laboratory testing are presented in Table 3-1.
The results herein provide a comparison of the water quality results from the July 2016,
January 2017 and April 2017 sampling events. Data collected in July 2016 included
parameters of dissolved oxygen, salinity, conductivity and pH. In January 2017,
additional parameters of nitrogen, phosphorus and chlorophyll a were added to the
sampling protocol.
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Water enters lakes and ponds in a variety of ways. In Florida, most of the water entering
lakes and ponds comes from precipitation. A large portion of precipitation re-enters the
atmosphere through evaporation and transpiration of plants. Some rainfall flows
overland as stormwater run-off through the many watersheds in Florida to enter streams
and lakes. A portion of precipitation soaks into the ground and travels beneath the
surface as groundwater. Changes on the earth's surface, including paving and
construction, alter the amount of rainfall that can percolate through the soil to reach and
recharge the water table, thus affecting the hydrology of the area. Fluctuations in lake
levels are normal, although control structures are used to modify water levels. The
underlying geology of a lake is another important factor in determining the source of
water to lakes. The properties of the underlying bedrock determine whether water will
seep into the water table or be retained in the lake.
3.1 Temperature
The temperatures in April 2017 ranged from 24.3 - 27.2'C within the expected range for
the time of year. Temperature is used in analysis of dissolved oxygen values. The
temperature measurements in all lakes during the last three monitoring events is shown
in Figure 3, Appendix A.
3.2 pH
pH is an expression of the amount of hydrogen ions (H+) in the water. Distilled water
has a pH of 7, which has equal amounts of hydrogen (H+) and hydroxide (OH-) ions. As
the amount of hydrogen ions increases, the pH reading is lower and the water is
considered more acidic. Conversely, when the quantity of hydrogen ions decreases, the
pH reading is higher and the water is more alkaline. A change in 1 on the pH scale
represents a tenfold difference in the amount of hydrogen ions in the water. For
instance, a lake with a pH 6 is ten times more acidic than a lake with a neutral pH 7. In
southwest Florida lakes, pH can range between 4.44 and 10.04 with a median value of
7.29 (Romie, 2000).
5
The pH found in the CDD lakes was within the low to normal range for Florida lakes in
this region. The April 2017 pH values are very similar to the values from previous
monitoring events, ranging from 5.5 to 6.5. The pH of all lakes during the last three
monitoring events is shown in Figure 4, Appendix A.
3.3 Dissolved Oxygen
Fish and other aerobic aquatic organisms require oxygen to live and reproduce. For
those that cannot obtain oxygen directly from the atmosphere, the amount dissolved in
the water is critical. The amount of oxygen that can be dissolved in water depends on
several factors, including water temperature, salinity, and atmospheric pressure. On a
relative scale, the amount of oxygen dissolved in saturated water will be greater in
cooler waters than in warmer ones. The capacity of water to hold dissolved oxygen
(DO) also decreases as the salinity increases.
Oxygen enters waterbodies primarily by transfer from the atmosphere across the air -
water interface and to a lesser extent by the action of photosynthetic organisms.
Transfer of oxygen across the air -water interface is facilitated by increasing the surface
area exposed to the atmosphere. The surface area of a water body in contact with the
atmosphere is increased by wind -driven waves and ripples as well as by forcing water
into droplets by splashing over obstacles or forcing through a fountain. Given that
atmospheric transfer is the dominant mechanism for infusing 02 into an aquatic system,
the surface area to volume ratio is very important for establishing the baseline oxygen
status for a given water body. Deep water bodies with relatively low surface area will
have less opportunity for 02 transfer into the water compared to shallow water bodies
with a larger surface area exposed to the atmosphere.
DO levels also typically follow a diurnal cycle — higher at the end of the day and lower at
dawn. This is because plants in the water produce oxygen through photosynthesis
during daylight hours, but consume oxygen through respiration during hours of
darkness. DO can also be affected by decomposition of organic matter such as aquatic
R
plants and algae, Aquatic plant control through application of herbicide can introduce a
large volume of dead plant material into the lake and potentially cause oxygen
depletion. Fish typically require DO concentrations of approximately 5 parts per million
(ppm) for optimum health. Exposure to DO levels below 2 ppm for 1 — 4 days will kill
many aquatic organisms (Wilson, 2014).
During the monitoring event in April 2017, DO levels in the lakes ranged from 0.65 —
8.75 parts per million (ppm). The observed DO concentrations were normal and
sufficient to sustain fish and other aquatic organisms in all lakes except Lakes 14 and
16. The DO concentration in Lake 14 was 0.65 ppm and Lake 16 was 1.80. Both lakes
had extremely low DO concentrations and both were substantially lower than the levels
observed during the previous two monitoring events. At the time of the sampling, it was
observed that these two lakes were receiving water through pipes into the lakes. It is
possible that the source of the water being pumped into these lakes has a very low DO
level. Further research into the source of water and its chemical properties is
recommended. The dissolved oxygen level in all lakes during the last three monitoring
events is shown in Figure 5, Appendix A.
3.4 Nutrients
Nitrogen and phosphorus are nutrients that fuel the growth of plants. Vegetation and
algae are a water body's primary means of assimilation and response to the addition of
nutrients. Excess nutrients in water bodies can result in excessive and problematic
growth of undesirable plants and algae. Filamentous algae, stringy plant -like algae
found in shallow water around the perimeter of a water body, and planktonic algae,
single celled algae that makes the water look green or brown, most commonly affect
people's perception of "water quality". Excessive growth of either form of algae is
indicative of nutrient enrichment and an imbalance in the lakes floral community.
Nutrients are Florida's primary surface water pollutant.
7
3.4.1 Phosphorus
Phosphorus is usually not available in the environment. Phosphorus has no
atmospheric gaseous phase and binds tightly to many organic types of sediment and is
unavailable for uptake by organisms. When one nutrient is less available than other
nutrients, it is called the limiting factor because its availability determines plant growth.
Therefore, phosphorus can be the key element in triggering excessive algae growth.
Although natural phosphorus levels in surface water bodies is very low, human sources
or activities such as fertilizer application, sewage spills and soil erosion can overload
lakes with available phosphorus. Excess phosphorus (even in very small amounts)
introduced to a lake provides food for plants and algae and can increase the vegetation
growth within a lake have a negative impact on water quality. Large concentrations of
phosphorus can create algal blooms, turn the water murky, cause fish kills, and diminish
the lake's recreational and aesthetic appeal. The decaying algae and plants eventually
die and sink to the lake bottom consuming oxygen as they decompose. As the already
low oxygen levels near the bottom the lake decline, phosphorus trapped in the sediment
is released, increasing the availability of phosphorus to the lake system.
The April 2017 sampling results show virtually no phosphorus present in the CDD lakes
with the exception of Lakes 12, 22 and 28. Lake 12 had a phosphorus level of 0.12
mg/L. The phosphorus level in Lake 22 was 0.17 mg/L. Lake 28 had a relatively high
level of phosphorus at 0.66 mg/L. This higher level of phosphorus correlates with high
chlorophyll a discussed later and suggests that phosphorus has been introduced to the
lake, possibly from the application of fertilizer on land draining to that lake. The
phosphorus level in all lakes during the last two monitoring events is shown in Figure 6,
Appendix A.
3.4.2 Nitrogen
Nitrogen is necessary for many natural biological processes. Nitrogen is present in all
lakes in several different chemical forms. It is the fourth most common cellular element
necessary for plant growth. Nitrogen is readily available to plants from several sources.
8
First, the atmosphere consists of approximately 72% gaseous nitrogen (N2) and blue-
green algae can convert N2 to a form that is useable for other plants. In addition,
nitrogen moves rapidly through soils and is quickly converted from one form to another
by nitrifying bacteria. Human sources of nitrogen include fertilizers, human waste, and
changes in the surrounding vegetation due to fires, floods or clearing. Plants need many
nutrients to grow, but nitrogen and phosphorus determine most of the algae and
vegetative growth in a lake or pond. Excess nitrogen in the lakes can fuel the growth of
excess algae or other undesirable plants.
The nitrogen levels observed in April 2017 are in the normal to high range for Florida
lakes. Lakes 12, 17 and 20 are in the normal range with total nitrogen of 0.5 - 1 mg/L.
Lakes 3, 14 and 22 had higher levels of nitrogen ranging from 1.6 to 1.9 mg/L. Lake 28
had a much higher level of nitrogen at 5.4 mg/L. The remaining lakes are in the
moderately high range of 1 — 1.5 mg/L. The high level of nitrogen in Lake 28, as with
phosphorus, suggests that nitrogen has been introduced to the lake, possibly from the
application of fertilizer. The total nitrogen level in all lakes during the last two monitoring
events is shown in Figure 7, Appendix A.
3.5 Chlorophyll a
Chlorophyll a is an indicator of the amount of planktonic algae found in the water
column. Elevated chlorophyll a levels are directly correlated with reduced water clarity,
odor and the potential for algae blooms. Chlorophyll a values can be expected to rise
during the warmer months.
The chlorophyll a values observed in April 2017 in the majority of CDD lakes, while
typical for Florida lakes, are in the low range of 0 - 14 mg/m3. Lakes 1, 6, 7, 10, 11, 13,
22, 23, 25 and 26 were in the medium range of 14 — 25 mg/m3 Lake 28 was very high
with 190 mg/m3. This high level of chlorophyll a is an indicator of increased algae and
plant growth in response to elevated nutrient levels (nitrogen and phosphorus). The
chlorophyll a measurements in all lakes during the last two monitoring events is shown
E
in Figure 8, Appendix A.
3.6 Salinity
Saline water (more commonly known as salt water) is water that contains a significant
concentration of dissolved salts (mainly sodium chloride or NaCl). The salt
concentration is usually expressed in parts per thousand (permille, %o) or parts per
million (ppm). The United States Geological Survey (U.S.G.S.) classifies saline water in
three salinity categories. Salt concentration in slightly saline water is around 1,000 to
3,000 ppm (0.1-0.3%), in moderately saline water 3,000 to 10,000 ppm (0.3-1%) and in
highly saline water 10,000 to 35,000 ppm (1-3.5%). Seawater has a salinity of roughly
35,000 ppm, equivalent to 35 grams of salt per one liter (or kilogram) of water. The
saturation level is dependent on the temperature of the water. At 20 °C one milliliter of
water can dissolve about 0.357 grams of salt; a concentration of 26.3%. At boiling
(100 °C) the amount of salt that can be dissolved in one milliliter of water increases to
about 0.391 grams or 28.1% saline solution. Water salinity based on dissolved salts
classifies a water body into three categories:
• Fresh water < 0.05%
• Brackish water 0.05-3%
• Saline water 3-5%
The salinity found in the CDD lakes is within the normal range for man-made freshwater
ponds in this region of Florida. In April 2017, salinity was low (0.2 - 0.3 ppt) as expected
and similar in all 29 lakes. The salinity measurements recorded in all lakes during the
last three monitoring events is shown in Figure 9, Appendix A.
3.7 Conductivity
Conductivity measures the capacity of water to conduct an electric current and indirectly
measures the concentration of ionized substances in water. Conductivity can be used to
differentiate among various water sources, such as ground water, agricultural runoff,
and municipal wastewater. Because it detects contamination from animal and human
10
wastes, which contain salts, it can be used to detect septic tank seepage along
shorelines. It can also be used to detect saltwater intrusion. Conductance increases
when more of any salt, including the most common one, sodium chloride, is dissolved in
water. Higher values represent better conductance. In general, waters with more salts
are more biologically productive, except where there are limiting nutrients or other
environmental factors. Changes in conductivity beyond natural background variability
can harm aquatic life. Approximately 80% of Florida lakes have conductivity between 90
and 1000 pS/cm (Hand, 2004).
Conductivity values during the April 2017 monitoring event ranged from 317 — 820
pS/cm. These values are in the normal range for man-made lakes in this region of
Florida. Conductivity was highest in Lakes 14 and 16, where salinity values were also
the highest. The conductivity measurements recorded in all lakes during the last three
monitoring events is shown in Figure 10, Appendix A.
In summary, the 2017 Second Quarter Water Quality Monitoring Event reveals:
• Temperatures were within the expected range for the time of year
• pH values were very similar to the values from previous monitoring events, within
the low to normal range for Florida lakes in this region.
• DO concentrations were normal and sufficient to sustain fish and other aquatic
organisms in all lakes except Lakes 14 and 16. The DO concentration in Lakes
14 and 16 was extremely low and both were substantially lower than the levels
observed during the previous two monitoring events.
• Phosphorus was not detected in any lakes except Lakes 12, 22 and 28. Lake 28
had a very high level of phosphorus. In the previous monitoring events,
phosphorus was not detected in any lakes.
• Nitrogen and chlorophyll a levels were similar to the previous monitoring events
with relatively low levels detected in all lakes except Lake 28. Lake 28 had very
high levels of both nitrogen and chlorophyll a.
• Salinity and conductivity were normal for freshwater lakes. Salinity and
conductivity in Lakes 14 and 16 were slightly elevated in comparison to the
previous monitoring events.
Further water quality monitoring events will provide additional information to help guide
the CDD in how the lakes function and further assist with lake management. The next
water quality monitoring event is scheduled for the third quarter of 2017.
12
CITATIONS
Romie, Kenneth, Water Chemistry of Lakes in the Southwest Florida Water
Management District, Resource Management Department, Southwest Florida Water
Management District, February 2000.
Wilson, P. Chris, Water Quality Notes: Dissolved Oxygen, document SL313, Soil and
Water Science Department, OF/IFAS Extension. Original publication date December
2009. Revised August 2014.
Hand, Joe, Typical Values for Water Quality Parameters for Florida's Lakes, Streams
and Estuaries, Watershed Assessment Section, Bureau of Watershed Management
Florida Department of Environmental Protection. October 2004.
13
I_I»ALI111:I_1
Figures
Heritage Bay CDD
2017 Second Quarter
Water Quality Monitoring Report
Collier County, Florida
42-
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/25/2017 HERITAGE BAY CDD
Photo Date, NA SECTIONS 13 & 24, TOWNSHIP 48 SOUTH, RANGE 26 EAST
Project No. H13603 SECTIONS 18 & 19, TOWNSHIP 48 SOUTH, RANGE 27 EAST
Biologist: AE
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FIGURE
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Scale: NA CDD STORMWATER LAKE SYSTEM MAP
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Photo Date: NA Z SECTIONS 13 & 24, TOWNSHIP 48 SOUTH, RANGE 26 EAST 1B
p Project No. H13603 SECTIONS 18 & 19, TOWNSHIP 48 SOUTH, RANGE 27 EAST
Biologist:AED GIS: RCO COLLIER COUNTY, FLORIDA
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Scale: NA CDD STORMWATER LAKE SYSTEM MAP
Date: 5/25/2017 HERITAGE BAY CDD FIGURE
Photo Date: NA Z SECTIONS 13 & 24, TOWNSHIP 48 SOUTH, RANGE 26 EAST 1B
p Project No. H13603 SECTIONS 18 & 19, TOWNSHIP 48 SOUTH, RANGE 27 EAST
Biologist:AED GIS: RCO COLLIER COUNTY, FLORIDA
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12
Scale.1 1,500, /� LAKE SAMPLING LOCATIONS MAP
Date: 5/16/2017J{�\ HERITAGE BAY CDD FIGURE
Photo Date: 2015 SECTIONS 13 & 24, TOWNSHIP 48 SOUTH, RANGE 26 EAST
Project No. H13603 N SECTIONS 18 & 19, TOWNSHIP 48 SOUTH, RANGE 27 EAST 2
Biologist:AED GIS: RCO COLLIER COUNTY, FLORIDA
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Photographs of Sampling Locations
Heritage Bay CDD
2017 Second Quarter
Water Quality Monitoring Report
Collier County, Florida
Heritage Bay CDD
Sampling Location Photos - April 2017
Lake 1
Lake 2
CPH, Inc.
Heritage Bay CDD Sampling Location Photos - April 2017 CPH, Inc.
Lake 3
Lake 4
Heritage Bay CDD Sampling Location Photos - April 2017 CPH, Inc.
Lake 5
Lake 6
Heritage Bay CDD Sampling Location Photos - April 2017 CPH, Inc.
Lake 7
Lake 8
Heritage Bay CDD Sampling Location Photos - April 2017 CPH, Inc.
Lake 9
Lake 10
Heritage Bay CDD Sampling Location Photos - April 2017 CPH, Inc.
Lake 11
Lake 12
Heritage Bay CDD Sampling Location Photos - April 2017 CPH, Inc.
Lake 13
Lake 14
Heritage Bay CDD Sampling Location Photos - April 2017 CPH, Inc.
Lake 15
Lake 16
Heritage Bay CDD Sampling Location Photos - April 2017 CPH, Inc.
Lake 17
Lake 18
Heritage Bay CDD Sampling Location Photos - April 2017 CPH, Inc.
Lake 19
Lake 20
Heritage Bay CDD Sampling Location Photos - April 2017 CPH, Inc.
Lake 21
Lake 22
Heritage Bay CDD Sampling Location Photos - April 2017 CPH, Inc.
Lake 23
Lake 24
Heritage Bay CDD Sampling Location Photos - April 2017 CPH, Inc.
Lake 25
Lake 26
Heritage Bay CDD Sampling Location Photos - April 2017 CPH, Inc.
Lake 27
Lake 28
Heritage Bay CDD Sampling Location Photos - April 2017 CPH, Inc.
Lake 29
CPH ENGINEERS, INC.
2216 ALTAMONT AVENUE
FORT MYERS, FL 33901
Phone Number: 239.332-5499
Fax Number: 239-332-2955
Preliminary Opinion of Probable Cost
LAKE 5 IMPROVEMENTS
Date: 7/12/2017
Heritage Bay Lake 5 Pipe Modification
Naples, Florida
Quantity Unit Unit Cost Total
SITEWORK
Mobilization
1
Lump Sum
$5,000.00
$5,000.00
Site prep.
1
Lump Sum
$2,000.00
$2,000.00
30" Storm Pipe
24
L.F.
$40.00
$960.00
Rubble Riprap
50
TN
$70.00
$3,500.00
Temporary Construction Entrance
1
Lump Sum
$2,500.00
$2,500.00
Floating Turbidity Barrier
100
L.F.
$11.75
$1,175.00
Geotextile Mat
400
S.F.
$2.50
$1,000.00
Sub -total
$16,135.00
Sitework Sub -total
$16,135.00
TOTAL ONSITE CONSTRUCTION COST
$16135.00
CONTINGENCY 10%
$1,613.50
Total Cost
$17,748.50
DRAFT
Joshua D. Lockhart, P.E.
License #74011
SITE-COST—EST (LAKE 308) CPH Confidential Page 1
Copeland Southern Enterprises, Inc.
1668 Many Road North Fort Myers, FI, 33903
PROFESSIONAL SERVICES AGREEMENT BETWEEN
COPELAND SOUTHERN ENTERPRISES, INC. AND
Heritage Bay Community Development District in Naples
OWNER INFORMATION:
OWNER'S ADDRESS: 10154 Heritage Bay Blvd, Naples, FL 34120
BILL TO THE ATTENTION OF: Justin Faircloth, Assistant District Manager
PROJECT NAME: Lake #20 Drainage Restoration
DATE: 07/04/2017
OWNER INFORMATION:
TELEPHONE NO.: (239) 245-7118 / 306
Fax No: (239) 245-7120
E-MAIL:.lustirz.Faircloth@stscrvices.com.
PROJECT MANAGER: Scott Copeland
copelandsei(�vaol.corn
FEE AND TYPE:
Time & Materials based upon the Rate Schedule in
effect at the time service is rendered. Estimated Fees:
WORK DESCRIPTION: Install 4" & 6" ADS DW Pipe with 2 X 12" Catch Basins for
l 12 ft on NW Bank, between Addresses 10402 & 10406 Smoke House Bay Drive From
Not -Tb -Exceed Fixed Fee based upon the Rate
Rear 4 Gutters out into Lake and repair high flow area on newly repaired slope.
Schedule in effect at the time service is rendered:
REMARKS: 1) All guest and residents in area will need to be notified by the board, of
S
the drainage and repair project on Lake 20, to stay clear of the work area and equipment
during the project. 2) All Sprinkler heads within the work area must be clearly marked
Lump Sum Fixed Fee: S 2,775.00
before construction begins 3) CSEI will call in a Sun Shine dig ticket 72 hours before
work commences. 4) As seen in the 2010 exhibit below marked in RED, shows this high
Total Fees: $ 2,775.00
water flow between these homes has existed since they were built and will continue to
cause erosion until the gutters are piped into the Lake systems. 5) No additional cost has
been added to this proposal for the eroded slope repairs, crews will repair this eroded area
on Lake 20s bank for free while on site installing this proposal, but will not be
responsible to repair eroded slopes that still have pre-existing high flow areas that
continually flow over the lake banks with high volumes of water and still have not been
corrected.
Dear Justin Faircloth
In Pursuant to your request, Copeland Southern Enterprises, Inc. is pleased to submit the
following proposal for Lake #20 Fligh Flow area and
Drainage Correction_ for the above -referenced project:
SCOPE OF SERVICES (Limited to the following):
1. Crews will set up MOT around work areas to insure the safety of the residents and guests during the project.
2. Crews will Install 4" ADS Double Wall pipe to the 4 Gutters in the rear of the homes list above and connect to the newly installed 6"
ADS DW trunk line running between the rear of the homes and out into Lake 20 as seen in exhibit below.
3. Crews will Install two 12" Catch Basin on the 6" Trunk Line to catch excess water nun off that accumulates between these 2 homes that
is causing the high water flow that is blowing out the flower bed and the Lake bank as seen in exhibit below.
4. Crews will install Coconut Frosion Blanket to repair slope in high flow where erosion has occurred.
5. Crews will restore the lawns and slopes back to original condition where equipment crossing has caused any damage.
6. Work is estimated to take 2 days to complete.
7. MOT will be removed after project has been completed and work areas have been policed and cleaned up.
Note: Any additional work and services requested, and is not found in this Proposal can be done, but will require additional cost to be
paid in full with proposal fee upon the completion of job.
We at Copeland Southern Enterprises hope this meets your approval and satisfies your requirements. If so please sign the contract proposal below and
return a copy to our office by Fax or Email. Should you have any questions or need any additional information. Please do not hesitate to call Scott
Copeland at 239-995-3684 or Mobile # 239-707-6806.Fax 239-995-0058
OWNER AUTHORIZATION: I warrant and represent that I am authorized to enter into this contract for professional services and i hereby
authorize the performance of the above services and_,ee to pay, the charges upon the completion of the Job resulting there from as identified in
the "FEE "TYPE" section above. i have rea 'iu3c se slf nd and agree to these Standard Business Teens.
Authorized Signature:
r --
Typed Name & Title: 0,.//A;
CA
Date: 7- ( / `%
Exhibit # 1, Lake 20 Drainage Restoration of Pre -Existing High Flow Area
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Heritage Bay CDD FY 2017 Lake Review and Long Range Planning
Lake 1- Washout from spring NE bank/N bank stability
Lake 4 — Step erosion SE bank
Lake 5 - Debris filling pipe to L5L6 C.S.
Lake 6 - Washout NW bank
Lake 7—Step Erosion N bank
nm vnv e;�°:.s
L42-072
I ake in -Washouts between homes W bank/ Bank Step Erosion W bank
Lake 13 — Erosion W bank
Lake 14 — Erosion around pipe SW bank
Lake 15 — Erosion NW corner
Lake 17 — Erosion NW & SW corners
Lake 20 - Bank Step Erosion N & NW banks / Washout NW corner
Lake 21- Washouts between homes W bank
Lake 23 - Washout S bank
Lake 27 - Washout NE bank
Lake 29 - Washout W bank
Lake 30A - Bank Step Erosion N bank
Lake 30B - Bank Step Erosion NE bank
Heritage Bay
Community Development District
Annual Operating and Debt Service Budget
Fiscal Year 2018
Version 5 - Modified Approved Budget
(Modified 7/11/2017)
Prepared by:
HERITAGE BAY
Community Development District
Table of Contents
Page #
OPERATING BUDGET
General Fund
Summary of Revenues, Expenditures and Changes in Fund Balance ................................... 1-2
AmortizationSchedules................................................................................................. 3-7
BudgetNarrative......................................................................................................... 8-11
Exhibit A -Allocation of Fund Balances............................................................................ 12
DEBT SERVICE BUDGET
Series 2014
Summary of Revenues, Expenditures and Changes in Fund Balances ................................... 13
AmortizationSchedule.................................................................................................. 14
BudgetNarrative............................................................................................................... 15
SUPPORTING BUDGET SCHEDULES
2017-2018 Non -Ad Valorem Assessment Summary ................................................................. 16
Heritage Bay
Community Development District
Operating Budget
Fiscal Year 2018
HERITAGE BAY
Community Development District
Summary of Revenues, Expenditures and Changes in Fund Balances
Fiscal Year 2018 Proposed Budget
ADOPTED
ACTUAL BUDGET
ACCOUNT DESCRIPTION FY 2016 FY 2017
General Fund
ACTUAL PROJECTED TOTAL
THRU JULY- PROJECTED
JUNE -2017 SEP -2017 FY 2017
ANNUAL
BUDGET
FY 2018
REVENUES
13,000
6,000
3,000
9,000
12,000
Interest - Investments
$ 439 $
500 $
1,061 $
225 $ 1,286 $
400
Special Assmnts- Tax Collector
250,000
250,000
250,000
- 250,000
355,191
Special Assmnts- Wall Project
62,500
62,500
62,500
62,500
-
SpecialAssmnts- Reserves
31,250
31,250
31,250
- 31,250
31,250
Special Assmnts- Lakes 30A & 30B
-
-
-
- -
60,923
Special Assmnts- Discounts
(12,759)
(13,750)
(12,604)
- (12,604)
(17,895)
Other Miscellaneous Revenue
205,765
-
51,250
- 51,250
773
TOTAL REVENUES
537,195
330,500
383,457
225 383,682
429,870
EXPENDITURES
Administrative
P/R-Board of Supervisors
FICA Taxes
ProfServ-Engineering
ProfServ-Legal Services
ProfServ-Mgmt Consulting Sery
ProfServ-Property Appraiser
ProfServ-Special Assessment
ProfServ-Web Site Maintenance
Auditing Services
Postage and Freight
Insurance - General Liability
Printing and Binding
Legal Advertising
Misc-Bank Charges
Misc-Assessmnt Collection Cost
Misc-Web Hosting
Office Supplies
Annual District Filing Fee
Total Administrative
Field
ProfServ-Field Management
R&M -Contingency
Wall Improvements
Total Field
6,800
13,000
6,000
3,000
9,000
12,000
520
612
459
230
689
918
4,039
14,000
21,494
9,353
30,847
14,000
6,052
5,000
7,053
5,038
12,091
7,500
39,394
40,576
27,051
10,144
37,195
41,793
5,156
5,156
-
5,156
5,156
6,710
5,150
5,305
5,305
-
5,305
5,464
481
750
1,338
167
1,505
773
3,600
3,600
3,800
-
3,800
3,823
636
2,700
455
2,245
2,700
2,500
14,348
15,783
12,040
-
12,040
13,244
910
1,300
954
306
1,260
1,300
3,364
3,700
744
2,956
3,700
3,700
83
750
-
100
100
100
4,042
6,875
6,623
-
6,623
8,947
-
-
-
-
900
33
550
-
99
99
100
175
175
175
-
175
175
94,783
114,832
93,491
38,793
132,284
123,949
12,360 12,731 9,548 3,183 12,731 11,536
318 1,187 - 600 600 1,187
285,635 - - - - -
298,313 13,918 9,548 3,783 13,331 12,723
Annual Operating and Debt Service Budget
Fiscal Year 2018 Page 1
HERITAGE BAY
Community Development District General Fund
Summary of Revenues, Expenditures and Changes in Fund Balances
Fiscal Year 2018 Proposed Budget
ACCOUNT DESCRIPTION
Lakes and Ponds
Contracts -Lake and Wetland
Contracts -Lakes 30A & 30B
Contracts -Water Analysis
Contracts -Water Quality Monitoring
R&M-Aquascaping
R&M - Stormwater System
R&M -Lake Erosion
R&M -Contingency
Impr - Miscellaneous
Improvement -Lake Bank Restoration
Reserve - Lakes
Reserve - Stormwater System
Total Lakes and Ponds
ADOPTED
ACTUAL BUDGET
FY 2016 FY 2017
ACTUAL PROJECTED TOTAL
THRU JULY- PROJECTED
JUNE -2017 SEP -2017 FY 2017
ANNUAL
BUDGET
FY 2018
64,682
66,000
45,947
18,000
63,947
71,200
-
-
9,000
3,000
12,000
12,000
-
-
-
-
-
9,861
5,642
20,000
22,309
11,498
33,807
45,992
2,600
5,000
1,950
-
1,950
5,000
-
-
-
-
-
4,000
13,430
10,000
47,550
37,350
84,900
24,455
-
5,000
1,675
-
1,675
10,062
FUND BALANCE, ENDING
2,000
-
__I__(115,091L $
-
-
-
1,813,041
31,250
31,250
-
-
-
-
-
18,455
86,354
139,250
128,431
69,848
198,279
2,045,316
Debt Service
Reserve - Loan variance
- 4,750
-
-
-
-
Operating Loan Repayment
- 50,000
160,878
89,112
249,990
30,660
Interest Expense -Note
3,528 7,750
4,759
739
5,498
30,263
Total Debt Service
3,528 62,500
165,637
89,851
255,488
60,923
TOTAL OTHER SOURCES (USES)
246,462
-
86,959
86,959
TOTAL EXPENDITURES
482,978 330,500
397,107
202,275
599,382
2,242,911
Excess (deficiency) of revenues
Over (under) expenditures
54,217
(13,650)
(202,050)
(215,700)
(1,813,041)
OTHER FINANCING SOURCES (USES)
Loan/Note Proceeds
246,462
86,959
86,959
1,813,041
Contribution to (Use of) Fund Balance
-
-
-
-
TOTAL OTHER SOURCES (USES)
246,462
-
86,959
86,959
1,813,041
Net change in fund balance
300,679
- (13,650)
(115,091)
(128,741)
FUND BALANCE, BEGINNING
95,269
395,948 395,948
395,948
267,207
FUND BALANCE, ENDING
$ 395,948 $
395,948 $ 382,298
__I__(115,091L $
267,207
$ 267,207
Annual Operating and Debt Service Budget
Fiscal Year 2018 Page 2
HERITAGE BAY
Community Development District
$250,000 Loan, 5 years, 4.00/a (Due 9/10/20)
Amortization Schedule
Date
Distribution
Principal Pymt
Interest Pymt
Principal
Balance
$0.00
9/10/2015
$3,538.00
$0.00
$0.00
$3,538.00
10/10/2015
0.00
0.00
8.64_
$3,538.00
11/10/2015
0.00
0.00
12.19
$3,538.00
12/10/2015
0.00
0.00
11.79
$3,538.00
1/10/2016
0.00
0.00
12.19
$3,538.00
2/10/2016
0.00
0.00
12.19
$3,538.00
3/10/2016
0.00
0.00
11.34
$3,538.00
4/10/2016
0.00
0.00
12.09
$3,538.00
4/14/2016
94,360.85
0.00
0.00
$97,898.85
5/10/2016
0.00
0.00
284.44
$97,898.85
5/25/2016
152,101.15
0.00
0.00
$250,000.00
6/10/2016
0.00
0.00
607.68
$250,000.00
7/10/2016
0.00
0.00
833.40
$250,000.00
8/10/2016
0.00
0.00
861.18
$250,000.00
9/10/2016
0.00
0.00
861.18
$250,000.00
10/10/2016
0.00
0.00
833.40
$250,000.00
11/10/2016
0.00
0.00
861.18
$250,000.00
12/10/2016
0.00
150,000.00
833.40
$100,000.00
1/10/2017',
0.00
0.00
861.18
$100,000.00
2/10/2017
0.00
2,338.51
111.03
$97,661.49
3/10/2017
0.00
2,145.74
303.80
$95,515.75
4/10/20171
0.00
2,120.63
328.91
$93,395.12
5/10/2017
0.00
2,138.22
311.32
$91,256.90
6/10/2017
0.00
2,145.35
304.19
$89,111.55
7/10/2017
0.00
2,152.50
297.04
$86,959.05
8/10/2017
0.00
2,159.68
289.86
$84,799.37
9/10/2017
0.00
2,166.88
282.66
$82,632.49
10/10/2017
0.00
2,174.10
275.44
$80,458.39
11/10/2017
0.00
2,181.35
268.19
$78,277.05
12/10/2017
0.00
2,188.62
260.92
$76,088.43
1/10/2018
0.00
2,195.91
253.63
$73,892.52
2/10/2018
0.00
2,203.23
246.31
$71,689.29
3/10/2018
_
0.00
2,210.58
238.96
$69,478.71
4/10/2018
0.00
2,217.94
231.60
$67,260.77
5/10/2018
0.00
2,225.34
224.20
$65,035.43
6/10/2018
0.00
2,232.76
216.78
$62,802.68
7/10/2018
0.00
2,240.20
209.34
$60,562.48
8/10/2018
0.00
2,247.67
201.87
$58,314.81
9/10/2018
0.00
2,255.16
194.38
$56,059.66
10/10/2018
0.00
2,262.67
186.87
$53,796.98
11/10/2018
0.00
2,270.22
179.32
$51,526.77
12/10/2018
0.00
2,277.78
171.76
$49,248.98
1/10/2019
0.00
2,285.38
164.16
$46,963.60
Annual Operating and Debt Service Budget
Fiscal Year 2018 Page 3
HERITAGE BAY
Community Development District
$250,000 Loan, 5 years, 4.0% (Due 9/10/20)
Amortization Schedule
Date
Distribution
Principal Pymt
Interest Pymt
Principal
Balance
2/10/2019
0.00
2,292.99
156.55
$44,670.61
3/10/2019
0.00
2,300.64
148.90
$42,369.97
4/10/2019
0.00
2,308.31
141.23
$40,061.67
5/10/2019
0.00
2,316.00
133.54
$37,745.66
6/10/2019
0.00
2,323.72
125.82
$35,421.94
7/10/2019
0.00
2,331.47
118.07
$33,090.48
8/10/2019
0.00
2,339.24
110.30_
$30,751.24
9/10/2019
0.00
2,347.04
102.50
$28,404.20
10/10/2019
0.00
2,354.86
94.68
$26,049.34
11/10/2019
0.00
2,362.71
86.83
$23,686.63
12/10/2019
0.00
2,370.58
78.96
$21,316.05
1/10/2020
0.00
2,378.49
71.05
$18,937.56
2/10/2020
0.00
2,386.41
63.13
$16,551.15
3/10/2020
0.00
2,394.37
55.17
$14,156.78
4/10/2020
0.00
2,402.35
47.19
$11,754.43
5/10/2020
0.00
2,410.36
39.18
$9,344.07
6/10/2020
0.00
2,418.39
31.15
$6,925.68
7/10/2020
0.00
2,426.45
23.09
$4,499.22
8/10/2020
0.00
21434.54
15.00
$2,064.68
9/10/2020
0.00
2,064.68
6.88
$0.00
Annual Operating and Debt Service Budget
Fiscal Year 2018 Page 4
HERITAGE BAY
Community Development District
$1,900,000 Loan, 10 years, 3.05% (Due 7/1/27)
Amortization Schedule
Date
Payment
Principal Pymt
Interest Pyrnt
Principal
Balance
$86,959.05
8/1/2017
$0.00
$0.00
$221.02
$86,959.05
9/1/2017
$0.00
$0.00
$221.02
$86,959.05
10/1/2017
$0.00
$0.00
$221.02
$86,959.05
11/1/2017
$0.00
$0.00
$221.02
$86,959.05
12/1/2017
$0.00
$0.00
$221.02
$86,959.05
1/1/2018
$0.00
$0.00
$221.02
$86,959.05
2/1/2018
$0.00
$0.00
$221.02
$691,359.05
3/1/2018
$0.00
$0.00
$1,757.20
$1,295,759.05
4/1/2018
$0.00
$0.00
$3,293.39
$1,900,000.00
5/1/2018
$0.00
$0.00
$4,829.17
$1,900,000.00
6/1/2018
$0.00
$0.00
$4,829.17
$1,900,000.00
7/1/2018
$0.00
$0.00
$4,829.17
$1,900,000.00
8/1/2018
$20,139.71
$15,310.54
$4,829.17
$1,884,689.46
9/1/2018
$20,139.71
$15,349.46
$4,790.25
$1,869,340.00
10/1/2018
$20,139.71
$15,388.47
$4,751.24
$1,853,951.53
11/1/2018
$20,139.71
$15,427.58
$4,712.13
$1,838,523.95
12/1/2018
$20,139.71
$15,466.79
$4,672.92
$1,823,057.15
1/1/2019
$20,139.71
$15,506.11
$4,633.60
$1,807,551.04
2/1/2019
$20,139.71
$15,545.52
$4,594.19
$1,792,005.53
3/1/2019
$20,139.71
$15,585.03
$4,554.68
$1,776,420.50
4/1/2019
$20,139.71
$15,624.64
$4,515.07
$1,760,795.86
5/1/2019
$20,139.71
$15,664.35
$4,475.36
$1,745,131.50
6/1/2019
$20,139.71
$15,704.17
$4,435.54
$1,729,427.33
7/1/2019
$20,139.71
$15,744.08
$4,395.63
$1,713,683.25
8/1/2019
$20,139.71
$15,784.10
$4,355.61
$1,697,899.15
9/1/2019
$20,139.71
$15,824.22
$4,315.49
$1,682,074.94
10/1/2019
$20,139.71
$15,864.44
$4,275.27
$1,666,210.50
11/1/2019
$20,139.71
$15,904.76
$4,234.95
$1,650,305.74
12/1/2019
$20,139.71
$15,945.18
$4,194.53
$1,634,360.56
1/1/2020
$20,139.71
$15,985.71
$4,154.00
$1,618,374.85
2/1/2020
$20,139.71
$16,026.34
$4,113.37
$1,602,348.51
3/1/2020
$20,139.71
$16,067.07
$4,072.64
$1,586,281.43
4/1/2020
$20,139.71
$16,107.91
$4,031.80
$1,570,173.52
5/1/2020
$20,139.71
$16,148.85
$3,990.86
$1,554,024.67
6/1/2020
$20,139.71
$16,189.90
$3,949.81
$1,537,834.77
7/1/2020
$20,139.71
$16,231.05
$3,908.66
$1,521,603.73
8/1/2020
$20,139.71
$16,272.30
$3,867.41
$1,505,331.43
9/1/2020
$20,139.71
$16,313.66
$3,826.05
$1,489,017.77
10/1/2020
$20,139.71
$16,355.12
$3,784.59
$1,472,662.64
11/1/2020
$20,139.71
$16,396.69
$3,743.02
$1,456,265.95
12/1/2020
$20,139.71
$16,438.37
$3,701.34
$1,439,827.58
1/1/2021
$20,139.71
$16,480.15
$3,659.56
$1,423,347.44
2/1/2021
$20,139.71
$16,522.04
$3,617.67
$1,406,825.40
Annual Operating and Debt Service Budget
Fiscal Year 2018 Page 5
HERITAGE BAY
Community Development District
$1,900,000 Loan, 10 years, 3.05% (Due 7/1/27)
Amortization Schedule
Date
Payment
Principal Pymt
Interest Pymt
Principal
Balance
3/1/2021
$20,139.71
$16,564.03
$3,575.68
$1,390,261.37
4/1/2021
$20,139.71
$16,606.13
$3,533.58
$1,373,655.24
5/1/2021
$20,139.71
$16,648.34
$3,491.37
$1,357,006.91
6/1/2021
$20,139.71
$16,690.65
$3,449.06
$1,340,316.26
7/1/2021
$20,139.71
$16,733.07
$3,406.64
$1,323,583.18
8/1/2021
$20,139.71
$16,775.60
$3,364.11
$1,306,807.58
9/1/2021
$20,139.71
$16,818.24
$3,321.47
$1,289,989.34
10/1/2021
$20,139.71
$16,860.99
$3,278.72
$1,273,128.35
11/1/2021
$20,139.71
$16,903.84
$3,235.87
$1,256,224.51
12/1/2021
$20,139.71
$16,946.81
$3,192.90
$1,239,277.70
1/1/2022
$20,139.71
$16,989.88
$3,149.83
$1,222,287.83
2/1/2022
$20,139.71
$17,033.06
$3,106.65
$1,205,254.76
3/1/2022
$20,139.71
$17,076.35
$3,063.36
$1,188,178.41
4/1/2022
5/1/2022
$20,139.71
$20,139.71
$17,119.76
$17,163.27
$3,019.95__
$2,976.44
$1,171,058.65
$1,153,895.38
6/1/2022
$20,139.71
$17,206.89
$2,932.82
$1,136,688.49
7/1/2022
$20,139.71
$17,250.63
$2,889.08
$1,119,437.86
8/1/2022
$20,139.71
$17,294.47
$2,845.24
$1,102,143.39
9/1/2022
$20,139.71
$17,338.43
$2,801.28
$1,084,804.96
10/1/2022
$20,139.71
$17,382.50
$2,757.21
$1,067,422.47
11/1/2022
$20,139.71
$17,426.68
$2,713.03
$1,049,995.79
12/1/2022
$20,139.71
$17,470.97
$2,668.74
$1,032,524.82
1/1/2023
$20,139.71
$17,515.38
$2,624.33
$1,015,009.44
2/1/2023
$20,139.71
$17,559.89
$2,579.82
$997,449.55
3/1/2023
$20,139.71
$17,604.53
$2,535.18
$979,845.02
4/1/2023.
$20,139.71
$17,649.27
$2,490.44
$962,195.75
5/1/2023
$20,139.71
$17,694.13
$2,445.58
$944,501.62
6/1/2023
$20,139.71
$17,739.10
$2,400.61
$926,762.52
7/1/2023
$20,139.71
$17,784.19
$2,355.52
$908,978.33
8/1/2023
$20,139.71
$17,829.39
$2,310.32
$891,148.94
9/1/2023
$20,139.71
$17,874.71
$2,265.00
$873,274.23
10/1/2023
$20,139.71
$17,920.14
$2,219.57
$855,354.10
11/1/2023
$20,139.71
$17,965.69
$2,174.02
$837,388.41
12/1/2023
$20,139.71
$18,011.35
$2,128.36
$819,377.06
1/1/2024
$20,139.71
$18,057.13
$2,082.58
$801,319.94
2/1/2024
$20,139.71
$18,103.02
$2,036.69
$783,216.92
3/1/2024
$20,139.71
$18,149.03
$1,990.68
$765,067.88
4/1/2024
$20,139.71
$18,195.16
$1,944.55
$746,872.72
5/1/2024
$20,139.71
$18,241.41
$1,898.30
$728,631.31
6/1/2024
$20,139.71
$18,287.77
$1,851.94
$710,343.54
7/1/2024
$20,139.71
$18,334.25
$1,805.46
$692,009.29
8/1/2024
$20,139.71
$18,380.85
$1,758.86
$673,628.43
9/1/20241
$20,139.71
$18,427.57
$1,712.14 1
$655,200.86
Annual Operating and Debt Service Budget
Fiscal Year 2018 Page 6
HERITAGE BAY
Community Development District
$1,900,000 Loan, 10 years, 3.05% (Due 7/1/27)
Amortization Schedule
Date
Payment
Principal Pymt
Interest Pymt
Principal
Balance
10/1/2024
$20,139.71
$18,474.41
$1,665.30
$636,726.45
11/1/2024
$20,139.71
$18,521.36
$1,618.35
$618,205.09
12/1/2024
$20,139.71
$18,568.44
$1,571.27
$599,636.65
- _
1/1/2025
$20,139.71
$18,615.63
$1,524.08
$581,021.02
2/1/2025
$20,139.71
$18,662.95
$1,476.76
$562,358.07
3/1/2025
$20,139.71
$18,710.38
$1,429.33
$543,647.69
4/1/2025
$20,139.71
$18,757.94
$1,381.77
$524,889.75
5/1/2025
$20,139.71
$18,805.62
$1,334.09
$506,084.13
6/1/2025
$20,139.71
_
$18,853.41
$1,286.30
$487,230.72
7/1/2025
$20,139.71
$18,901.33
$1,238.38
$468,329.39
8/1/2025
$20,139.71
$18,949.37
$1,190.34
$449,380.01
9/1/2025
$20,139.71
$18,997.54
$1,142.17
$430,382.48
10/1/2025
$20,139.71
$19,045.82
$1,093.89
$411,336.66
11/1/2025
$20,139.71
$19,094.23
$1,045.48
$392,242.43
12/1/2025
$20,139.71
$19,142.76
$996.95
$373,099.67
1/1/2026
$20,139.71
$19,191.42
$948.29
$353,908.25
2/1/2026
$20,139.71
$19,240.19
$899.52
$334,668.06
3/1/2026
$20,139.71
$19,289.10
$850.61
$315,378.96
4/1/2026
$20,139.71
$19,338.12
$801.59
$296,040.84
5/1/2026
$20,139.71
$19,387.27
$752.44
$276,653.57
6/1/2026
$20,139.71
$19,436.55
$703.16
$257,217.02
7/1/2026
$20,139.71
$19,485.95
$653.76
$237,731.07
8/1/2026
$20,139.71
$19,535.48
$604.23
$218,195.59
9/1/2026
$20,139.71
$19,585.13 1
$554.58
$198,610.46
10/1/2026
$20,139.71
$19,634.91
$504.80
$178,975.56
11/1/2026
$20,139.71
$19,684.81
$454.90
$159,290.74
12/1/2026
$20,139.71
$19,734.85
$404.86
$139,555.90
1/1/2027
$20,139.71
$19,785.01
$354.70
$119,770.89
2/1/2027
$20,139.71
$19,835.29
$304.42
$99,935.60
3/1/2027
$20,139.71
$19,885.71
$254.00
$80,049.89
4/1/2027
$20,139.71
$19,936.25
$203.46
$60,113.64
5/1/2027
$20,139.71
$19,986.92
$152.79
$40,126.72
6/1/2027
$20,139.71
$20,037.72
$101.99
$20,089.00
7/1/2027
$20,140.06
$20,089.00
$51.06
($0.00)
Annual Operating and Debt Service Budget
Fiscal Year 2018 Page 7
HERITAGE BAY
Community Development District
General Fund
Budget Narrative
Fiscal Year 2018
REVENUES
Interest -investments
The District earns interest on the monthly average collected balance for their money market accounts.
Special Assessments -Tax Collector
The District will levy a Non -Ad Valorem assessment on all sold and platted parcels (using the uniform method) within the
District in order to pay for the operating expenditures during the Fiscal Year.
Special Assessments -Reserves
The District will levy a Non -Ad Valorem assessment on all sold and platted parcels (using the uniform method) within the
District in order reestablish reserves which were depleted due to the District having to address numerous lake bank
erosion issues.
Special Assessments -Lakes 30A & 30B
The District will levy a Non -Ad Valorem assessment on all sold and platted parcels (using the uniform method) within the
District in order to pay for the repair of Lakes 30A & 30B and any impending debt associated with making repairs.
Special Assessments -Discounts
Per Section 197.162 and Section 197.3632 of the Florida Statutes, discounts are allowed for early payments of
assessments collected by the Tax Collector and only when the Tax Collector is using the uniform methodology. The
budgeted amount for the fiscal year is calculated at 4% of the anticipated Non -Ad Valorem assessments.
EXPENDITURES
Administrative
PIR -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 meetings.
Professional Services -Engineering
The District's engineer provides general engineering services to the District, i.e. attendance and preparation for board
meetings when requested, review of invoices, and other specifically requested assignments.
Professional Services -Legal Services
The District's attorney provides general legal services to the District, i.e., attendance and preparation for Board meetings,
review of contracts, agreements, resolutions and other research as directed or requested by the BOS District Manager.
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. Severn Trent manages all of the District's financial activities such as accounts
payable, financial statements, auditing and budgeting in accordance with the management contract in effect.
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 which is based upon 1.5% of the anticipated Non -Ad
Valorem assessment collections.
Annual Operating and Debt Service Budget
Fiscal Year 2018 Page 8
HERITAGE BAY
Community Development District
General Fund
Budget Narrative
Fiscal Year 2018
EXPENDITURES
Administrative (continued)
Professional Services -Special Assessment
This is the Administrative fees to prepare the District's special assessment roll.
Professional Services -Web Site Maintenance
The cost of web hosting and regular maintenance of the District's website by Severn Trent Services.
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
Actual postage used for District mailings including agenda packages, vendor checks and other correspondence.
Insurance -General Liability
The District's General Liability & Public Officials Liability Insurance policy is with Public Risk Insurance Agency, Inc. They
specialize in providing governmental insurance coverage. The budgeted amount projects a 10% increase in the premium.
Printing and Binding
Copies used in the preparation of agenda packages, required mailings, and other special projects.
Legal Advertising
The District is required to advertise various notices for Board meetings and other public hearings in a newspaper of
general circulation.
Miscellaneous -Bank Charges
In the rare event of bank service charges from operating or money market accounts, the cost will be assigned here.
Miscellaneous -Assessment Collection Costs
The District reimburses the Collier County Tax Collector for 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 assessment collection cost is based on a maximum of 2% of the anticipated assessment collections -
Miscellaneous -Web Hosting
The District incurs the cost of owning the Heritage Bay CDD web domain.
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 an annual fee of $175 to the Department of Economic Opportunity Division of Community
Development.
Annual Operating and Debt Service Budget
Fiscal Year 2018 Page 9
HERITAGE BAY
Community Development District
Budget Narrative
Fiscal Year 2018
EXPENDITURES (continued)
Field
Genera! Fund
Professional Services -Field Management
Field Management Services for the District is performed by Severn Trent Services. This includes the regular inspection of
all District assets and contractor performance monitoring. Items include but are not limited to: irrigation systems, ponds,
wetlands, preserves, roads, street signs, sidewalks and drainage systems. A monthly report is provided for the Board's
review to allow for their consideration of issues and action to consider.
R&M -Contingency
All other field expenses that do not fall into the category described above will be expensed to contingency.
Improvements -Lake Bank Restoration
Loan Proceeds are used to make improvements to Lakes 30A & 30B. Expenses are applied to this account.
Lakes & Ponds
Contracts -Lake and Wetland
A contract was negotiated with Lake & Wetland Management for monthly lake maintenance of the District's lakes and littoral
shelf maintenance which includes approximately 14.52 acres. Floridone Treatment was added May 2015.
Contracts -Lakes 30A & 30B
A contract was negotiated with Lake & Wetland Management for monthly maintenance of lakes 30A & 30B.
Contracts -Water Analysis
A contract was negotiated with CPH for bathymetric to be performed on Lakes.
Contracts -Water Quality Monitoring
A contract was negotiated with CPH for testing of the lakes and water quality monitoring.
R&M-Aquascaping
This is for any repair and maintenance expenses pertaining to the District's lakes that are not covered in the contract.
R&M -Lake Erosion
This is for any repair and maintenance expenses pertaining to erosion control that are not covered in the contract.
R&M -Contingency
All other lake expenses that do not fall into the categories described above will be expensed to contingency.
Reserve -Lakes
Lake improvement expenses that are projected to occur in the future are appropriated with this account.
Reserve-Stormwater System
Stormwater system/drainage expenses that are projected to occur in the future are appropriated with this account.
Annual Operating and Debt Service Budget
Fiscal Year 2018 Page 10
HERITAGE BAY
Community Development District
General Fund
Budget Narrative
Fiscal Year 2018
EXPENDITURES (continued)
Debt Service
Operating Loan Repayment
Amortized principal payments are recorded to this account.
Interest Expense -Note
Amortized interest payments are recorded to this account.
Other Financing Sources (Uses)
Loan Proceeds
Receipt of loan proceed distributions pertaining to Lakes 30A & 30 B improvements are reported here.
Annual Operating and Debt Service Budget
Fiscal Year 2018 Page 11
HERITAGE BAY
Community Development District
Exhibit "A"
Allocation of Fund Balances
AVAILABLE FUNDS
Amount
Beginning Fund Balance - Fiscal Year 2018 $ 267,207
Net Change in Fund Balance - Fiscal Year 2018 -
Reserves - Fiscal Year 2018 Additions 49,705
Total Funds Available (Estimated) - 9130/2018 316,912
ALLOCATION OF AVAILABLE FUNDS
Assigned Fund Balance
Operating Reserve - First Quarter Operating Capital
Reserves - Erosion Control
Reserves - Lakes
Reserves - Lakes (FYI 7)
Reserves - Lakes (FY 18)
95,041 til
14,687
31,250
31,250
31,250 93,750
Reserves - Stormwater System (FYI 8) 18,455
Subtotal 221,933
Total Allocation of Available Funds 221,933
Total Unassigned (undesignated) Cash $ 94,979
Notes
(1) Represents approximately 3 months of operating expenditures
Annual Operating and Debt Service Budget
Fiscal Year 2018 Page 12
Heritage Bay
Community Development District
Debt Service Budget
Fiscal Year 2018
HERITAGE BAY
Community Development District Series 2014 Debt Service Fund
Summary of Revenues, Expenditures and Changes in Fund Balances
Fiscal Year 2018 Proposed Budget
ADOPTED ACTUAL PROJECTED TOTAL ANNUAL
ACTUAL BUDGET THRU JULY- PROJECTED BUDGET
ACCOUNT DESCRIPTION FY 2016 FY 2017 JUNE -2017 SEP -2017 FY 2017 FY 2018
REVENUES
(15,930)
-
Interest - Investments
$ 79
$ - $ 1,983 $
300 $ 2,283 $ -
SpecialAssmnts- TaxCollector
1,308,563
1,308,564 1,308,564
- 1,308,564 1,308,564
Special Assmnts- Discounts
(47,707)
(52,343) (47,981)
- (47,981) (52,343)
TOTAL REVENUES
1,260,935
1,256,221 1,262,566
300 1,262,866 1 256,221
EXPENDITURES
(15,930)
-
-
Contribution to (Use of) Fund Balance
Administrative
7,485
TOTAL OTHER SOURCES USES
15,930
6,221
-
ProfServ-Arbitrage Rebate
600
600
600
600
600
ProfServ-Property Appraiser
19,629
19,628
7,485
19,628
19,628
19,628
ProfServ-Trustee Fees
5,166
4,951
-
5,157
5,157
5,157
Misc-Assessmnt Collection Cost
15,404
26,171
25,212
-
25,212
26,171
Total Administrative
40,799
51,350
25,212
25,385
50,597
51,556
Debt Service
Principal Debt Retirement
545,000
565,000
565,000
-
565,000
585,000
Interest Expense
654,360
633,650
633,650
633,650
612,180
Total Debt Service
1,199,360
1,198,650
1,198,650
1,198,650
1,197,180
TOTAL EXPENDITURES
1,240,159
1,250,000
1,223,862
25,385
1,249,247
1,248,736
Excess (deficiency) of revenues
Over (under) expenditures 20,776 6,221 38,704 (25,085) 13,620 7,485
OTHER FINANCING SOURCES (USES)
Other NonOperating Uses -Deferred Costs
(15,930)
-
-
Contribution to (Use of) Fund Balance
6,221
7,485
TOTAL OTHER SOURCES USES
15,930
6,221
-
7,485
Net change in fund balance
4,846
6,221
38,704 (25,085) 13,620
7,485
FUND BALANCE, BEGINNING
1,084,008
1,088,854
1,088,854 - 1,088,854
1,102,474
FUND BALANCE, ENDING
$ 1,088,854
$ 1,095,075
$ 1,127,558 $ (25,085) $ 1,102,474
$ 1,109,959
Annual Operating and Debt Service Budget
Fiscal Year 2018 Page 13
HERITAGE BAY
Community Development District
Amortization Schedule
2014 Refundine of Series 2005 Special Assessment Refunding Bonds
Year
Principal
special calls
Interest
Principal
Balance
FY Total DS
11/1/2017
$ -
$
$
306,090.00
306,090.00
$
$
16,110,000.00
15,525,000.00
$
1,197,180.00
5/1/2018
$ 585,000.00
$ -
11/1/2018
$ -
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
294,975.00
294,975.00
283,385.00
283,385.00
271,320.00
271,320.00
258,780.00
258,780.00
245,860.00
245,860.00
232,370.00
232,370.00
218,310.00
218,310.00
203,680.00
203,680.00
188,480.00
188,480.00
172,710.00
172,710.00
156,275.00
156,275.00
-
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
15,525,000.00
14,915,000.00
14,915,000.00
14,280,000.00
14,280,000.00
13,620,000.00
13,620,000.00
12,940,000.00
12,940,000.00
12,230,000.00
12,230,000.00
11,490,000.00
11,490,000.00
10,720,000.00
10,720,000.00
9,920,000.00
9,920,000.00
9,090,000.00
9,090,000.00
8,225,000.00
8,225,000.00
-
-
$
$
$
$
$
$
$
$
$
$
$
1,199,950.00
1,201,770.00
1,202,640.00
1,197,560.00
1,201,720.00
1,204,740.00
1,206,620.00
1,207,360.00
1,206,960.00
1,210,420.00
8,537,550.00
5/1/2019
$ 610,000.00
$ -
11/1/2019
$ -
5/1/2020
$ 635,000.00
$ -
11/1/2020
$ -
5/1/2021
$ 660,000.00
$ -
11/1/2021
$ -
5/1/2022
$ 680,000.00
$ -
11/1/2022
$ -
5/1/2023 $ 710,000.00
$ -
11/1/2023
$ -
5/1/2024 $ 740,000.00
$ -
11/1/2024
$ -
5/1/2025 $ 770,000.00
$ -
11/1/2025
$ -
5/1/2026 $ 800,000.00
$ -
11/1/2026
$
5/1/2027 $ 830,000.00
$ -
11/1/2027
$ -
5/1/2028 $ 865,000.00
$ -
11/1/2028
$
5/1/2029 $ 8,225,000.00
$ -
11/1/2029
$
Totals
$
16,110,000.00
$ -
$
5,664,470.00
$
21,774,470.00
Annual Operating and Debt Service Budget
Fiscal Year 2018 Page 14
HERITAGE BAY
Community Development District
Budget Narrative
Fiscal Year 2018
Debt Service Fund
REVENUES
Interest -investments
The District earns interest on the monthly average collected balance for their trust accounts.
Special Assessments -Tax Collector
The District will levy a Non -Ad Valorem assessment on all sold and platted parcels (using the uniform method) within the
District in order to pay for the operating expenditures during the Fiscal Year.
Special Assessments -Discounts
Per Section 197.162 and Section 197.3632 of the Florida Statutes, discounts are allowed for early payments of
assessments collected by the Tax Collector and only when the Tax Collector is using the uniform methodology. The
budgeted amount for the fiscal year is calculated at 4% of the anticipated Non -Ad Valorem assessments.
EXPENDITURES
Administrative
Professional Services -Arbitrage Rebate
The District contracted with an independent professional firm to annually calculate the District's Arbitrage Rebate
Liability on its bonds.
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. The property appraiser cost is based upon 1.5% of the
anticipated Non -Ad Valorem assessment collections.
Professional Services -Trustee
The District pays US Bank an annual fee for trustee services on the Series 2014 Special Assessment Bond. The
budgeted amount for the fiscal year is based on standard fees charged plus any out-of-pocket expenses.
Miscellaneous -Assessment Collection Costs
The District reimburses the Collier County Tax Collector for 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
assessment collection cost is based on a maximum of 2% of the anticipated assessment collections.
Debt Service
Principal Debt Retirement
The District pays regular principal payments annually in order to pay down/retire the debt.
Interest Expense
The District makes semi-annual interest payments on the outstanding debt.
Annual Operating and Debt Service Budget
Fiscal Year 2018 Page 15
Heritage Bay
Community Development District
Supporting Budget Schedules
Fiscal Year 2018
HERITAGE BAY
Community Development District All Funds
Comparison of Assessment Rates
Fiscal Year 2018 vs. Fiscal Year 2017
Annual Operating and Debt Service Budget
Fiscal Year 2018 Page 16
General Fund
Debt Service
Total Assessments per Unit
� Units
FY 2018
FY 21317
Percent
FY 2018
FY 2017
Percent
i FY 2018
FY 2017
Percent
d
Product
Change
Change
I
Change
Executive
'A
41
$357.89
$275.00
30%
$1,494.25
$1,494.25
0%
$1,852.14
$1,769.25
5%
139
Classics
$357.89
$275.00
30%
$2,362.85
$2,362.85
0%
1 $2,720.74
$2,637.85
3%
95
Classics 11
$357.89
$275.00
30%
$2,552.25
$2,552.25
0%
$2,910.14
$2,827.25
3%
18
Coach
$357.89
$275.00
30%
$1,054.76
$1,054.76
0%
$1,412.65
$1,329.76
6%
184
2 Story
-`Q;
$357.89
$275.00
30%
$878.97
$878.97
0%
$1,236.86
$1,153.97
7%
364
4 Story
$357.89
$275.00
30%
$703.18
$703.18
0%
$1,061.07
$978.18
8%
450
1260
Annual Operating and Debt Service Budget
Fiscal Year 2018 Page 16
Heritage Bay
Community Development District
5911 Country Lakes Drive
Ft. Myers, Florida 33905
NOTICE
Dear Heritage Bay Property Owner,
RE: Parcel ID #
Phone: (239) 245-7118
Fax: (239) 245-7120
June 20, 2017
This Notice is provided pursuant to Section 197.3632, Florida Statutes, and provides you with information about the Heritage Bay Community Development
District ("District"), its assessments and upcoming public hearing. As you may know, the District is a special purpose unit of local government located in Collier
County, Florida. The District provides certain types of infrastructure for the lands within the District's boundaries including your property.
Upcoming Public Hearing
The District will hold a public hearing on Thursday, July 20, 2017 at 9:00 AM. in the Heritage Bay Clubhouse, 10154 Heritage Bay Boulevard, Naples, Florida.
The purpose of the public hearing will be to consider the adoption of the District's budgets and levy of non -ad valorem special assessments.
The District imposes non -ad valorem special assessments on your property on an annual basis, the purposes of which are (i) to fund the District's general
administrative and maintenance budget ("Operation and Maintenance Assessment") and (ii) to provide the funds necessary to pay debt service on outstanding
bonds as reflected in the District's debt service budget, The District operates and maintains various facilities in the Heritage Bay Community including the surface
water management system, of which the lakes and wetland areas are a part. This Operation & Assessment is not a new assessment, but the District is required
by Florida law to notify each owner by mail of an intended increase in the Operation and Maintenance Assessment amount from the prior year. The District has
proposed to collect gross revenue from the Operation and Maintenance Assessment not -to -exceed $447,362.50. This proposed increase equates to a not -to -
exceed per unit increase in the Operation and Maintenance Assessment of $82.89 over last year's per unit Operation and Maintenance Assessment of $275.00.
The increase has become necessary to fund needed maintenance improvements, address safety concerns, and to retain the aesthetics of the community. This
year the District will be collecting the Operation and Maintenance Assessment on the Collier County Tax Bill.
All benefited lands within the District pay the Operation and Maintenance Assessment, including undeveloped and developed lands. The unit of measurement
for the Operation and Maintenance assessment is per residential unit. Lands within the District are assigned units of measurement in accordance with
their use. Platted residential lots are considered to contain one (1) residential unit. Unplatted residential lands and non-residential lands including commercial
lands are assigned units in accordance with the District's assessment methodology for the Operation and Maintenance Assessment on file at the offices of the
District Manager. The Operation and Maintenance Assessment against each parcel is computed by multiplying the total of the residential units in each parcel by
the applicable per unit assessment. Your property has 1 residential unit(s) and, therefore, the proposed Operation and Maintenance Assessment on your
property will not exceed $357.89 for the year.
By operation of law, the District's assessments each year constitute a lien against your property located within the District just as do each year's property taxes.
It is important to pay your assessments since failure to do so will cause a tax certificate to be issued against the property which may result in loss of title.
You have the right to appear at this public hearing and express any objections, suggestions or comments you may have. You may also file written objections
within twenty days of the date of this Notice at the office of the District Manager, 5911 Country Lakes Drive, Ft. Myers, Florida 33905, Attention: Robert Koncar.
If anyone chooses to appeal any decision of the Board with respect to any matter considered at the public hearing, such person will need a record of the
proceedings and should accordingly ensure that a verbatim record of the proceedings is made, which includes the testimony and evidence upon which such
appeal is based. The public hearing may be continued to a date and time certain that will be announced at the hearing.
In accordance with the provisions of the Americans with Disabilities Act, any person requiring special accommodations at this hearing because of a disability or
physical impairment should contact the District Manager at least five (5) days prior to the date of the hearing.
I hope this information is helpful. If you have any questions, please do not hesitate to contact my office. We look forward to your continued interest in the District.
Sincerely,
12o6en Koncar
District Manager
RESOLUTION 2017-3
A RESOLUTION OF THE BOARD OF SUPERVISORS OF
HERITAGE BAY COMMUNITY DEVELOPMENT DISTRICT
RELATING TO THE ANNUAL APPROPRIATIONS OF THE
DISTRICT AND ADOPTING THE BUDGET FOR THE FISCAL
YEAR BEGINNING OCTOBER 1, 2017, AND ENDING
SEPTEMBER 30, 2018, AND REFERENCING THE
MAINTENANCE AND BENEFIT SPECIAL ASSESSMENTS TO
BE LEVIED BY THE DISTRICT FOR SAID FISCAL YEAR
WHEREAS, the District Manager has, prior to the fifteenth (15th) day in June, 2017,
submitted to the Board of Supervisors (the "Board") a proposed budget for the next ensuing budget
year along with an explanatory and complete financial plan for each fund of Heritage Bay
Community Development District (the "District"), pursuant to the provisions of Section
190.008(2)(a), Florida Statutes; and
WHEREAS, at least sixty (60) days prior to the adoption of the proposed annual budget
and any proposed long-term financial plan or program of the District for fixture operations (the
"Proposed Budget") the District tiled a copy of the Proposed Budget with the general purpose local
governing authorities having jurisdiction over the area included in the District pursuant to the
provisions of Section 190.008(2)(b), Florida Statutes; and
WHEREAS, District further posted the Proposed Budget on its website as required
Pursuant to Section 189.016, Florida Statutes; and
WHEREAS, on May 4, 2017, the Board set July 20, 2017, as the date for a public hearing
thereon and caused notice of such public hearing to be given by publication pursuant to Section
190.008(2)(a) Florida Statutes; and
WHEREAS, Section 190.008(2)(a), Florida Statutes requires that, prior to October 1 of
each year, the Board by passage of the Annual Appropriation Resolution shall adopt a budget for
the ensuing fiscal year and appropriate such sums of money as the Board deems necessary to defray
all expenditures of the District during the ensuing fiscal year; and
WHEREAS, the District Manager has prepared a Proposed Budget on a Cash Flow Budget
basis, whereby the budget shall project the cash receipts and disbursements anticipated during a
given time period, including reserves for contingencies for emergency or other unanticipated
expenditures during the fiscal year; and
WHEREAS, Section 190.021, Florida Statutes provides that the Annual Appropriation
Resolution shall also fix the Maintenance Special Assessments and Benefit Special Assessments
upon each piece of property within the boundaries of the District benefited, specifically and
peculiarly, by the maintenance and/or capital improvement programs of the District, such levy
representing the amount of District assessments necessary to provide for payment during the
ensuing budget year of all properly authorized expenditures to be incurred by the District,
including principal and interest of special revenue, capital improvement and/or benefit assessment
bonds, in order for the District to exercise its various general and special powers to implement its
single and specialized infrastructure provision purpose; and
WHEREAS, the Board finds and determines that the non -ad valorem special assessments
it imposes and levies by this Resolution for maintenance on the parcels of property involved will
constitute a mechanism by which the property owners lawfully and validly will reimburse the
District for those certain special and peculiar benefits the District has determined are received by,
and flow to, the parcels of property from the systems, facilities and services being provided, and
that the special and peculiar benefits are apportioned in a manner that is fair and reasonable in
accordance with applicable assessment methodology and related case law; and
WHEREAS, the Chair of the Board may designate the District Manager or other person to
certify the non -ad valorem assessment roll to the Tax Collector in and for Collier County political
subdivision on compatible electronic medium tied to the property identification number no later
than September 15, 2017 so that the Tax Collector may merge that roll with others into the
collection roll from which the November tax notice is to be printed and mailed; and
WHEREAS, the proceeds from the collections of these imposed and levied non -ad valorem
assessments shall be paid to the District; and
WHEREAS, the Tax Collector, under the direct supervision of the Florida Department of
Revenue performs the state work in preparing, mailing out, collecting and enforcing against
delinquency the non -ad valorem assessments of the District using the Uniform Collection
Methodology for non -ad valorem assessments; and
WHEREAS, if the Property Appraiser and the Tax Collector have adopted a different
technological procedure for certifying and merging the rolls, then that procedure must be worked
out and negotiated with Board approval through the auspices of the District Manager before there
are any deviations from the provisions of Section 197.3632, Florida Statutes, and Rule 12D-18,
Florida Administrative Code.
NOW, THEREFORE, BE IT RESOLVED BY THE BOARD OF
SUPERVISORS OF HERITAGE BAY COMMUNITY
DEVELOPMENT DISTRICT;
Section 1. The provisions of the foregoing recitals are true and correct and are incorporated
herein as dispositive.
Section 2. Budget
a. The Board has reviewed the District Manager's Proposed Budget, a copy of which is on
file with the office of the District Treasurer and the office of the Recording Secretary, and
is hereby attached to this Resolution, and hereby approves certain amendments thereto, as
referenced herein.
b. The District Manager's Proposed Budget, as amended by the Board, is adopted hereby in
accordance with the provisions of Section 190.008(2)(a), Florida Statutes and incorporated
herein by reference: provided, however, that the comparative figures contained in the
adopted budget may be revised subsequently as deemed necessary by the District Manager
to reflect actual revenues and expenditures for the Fiscal Year 2016-2017 and/or revised
projections for Fiscal Year 2017-2018.
The adopted budget, as amended, shall be maintained in the office of the District Treasurer
and the District Recording Secretary and identified as "The Budget for the Heritage Bay
Community Development District for the Fiscal Year Ending September 30, 2018, as
Adopted by the Board of Supervisors on July 20, 2017.
Section 3. Appropriations
There is hereby appropriated out of the revenues of the Heritage Bay Community
Development District, for the Fiscal Year begiru-iing October 1, 2017, and ending September 30,
2018 the sum of Three Million Four Hundred Ninety One Thousand Six Hundred and Forty Seven
Dollars ($3,491,647) to be raised by the applicable imposition and levy by the Board of applicable
non -ad valorem special assessments and otherwise, which sum is deemed by the Board of
Supervisors to be necessary to defray all expenditures of the District during said budget year, to
be divided and appropriated in the following fashion:
TOTAL GENERAL FUND $ 2,242,911
DEBT SERVICE FUND $ 1,248,736
Total All Funds $ 3,491,647
Section 4. Supplemental Appropriations
The Board may authorize by resolution supplemental appropriations or revenue changes
for any lawful purpose from funds on hand or estimated to be received within the fiscal year as
follows:
a. Board may authorize a transfer of the unexpended balance or portion thereof of any
appropriation item.
b. Board may authorize an appropriation from the unappropriated balance of any fund.
C. Board may increase any revenue or income budget account to reflect receipt of any
additional unbudgeted monies and make the corresponding change to appropriations or the
unappropriated balance.
The District Manager and Treasurer shall have the power within a given fund to authorize
the transfer of any unexpended balance of any appropriation item or any portion thereof, provided
such transfers do not exceed Ten Thousand ($10,000) Dollars or have the effect of causing more
than 10% of the total appropriation of a given program or project to be transferred previously
approved transfers included. Such transfer shall not have the effect of causing a more than $10,000
or 10% increase, previously approved transfers included, to the original budget appropriation for
the receiving program. Transfers within a program or project may be approved by the applicable
department director and the District Manager or Treasurer. The District Manager or Treasurer
must establish administrative procedures, which require information on the request forms proving
that such transfer requests comply with this section.
Section 5. Maintenance Special Assessment Levy: Fixed and Referenced and to be Levied
by the Board
a. The Fiscal Year 2017-2018 Maintenance Special Assessment Levy (the "Assessment
Levy") for the assessment upon all the property within the boundaries of the District based
upon the special and peculiar benefit received and further based upon reasonable and fair
apportionment of the special benefit, shall be in accordance with the attached Exhibit A,
which levy represents the amount of District assessments necessary to provide for payment
during the aforementioned budget year of all properly authorized expenditures to be
incurred by the District, including principal and interest of special revenue, capital
improvement and/or benefit assessment bonds. The Assessment Levy shall be distributed
as follows:
General Fund O & M $ [See Assessment Levy Resolution 2017-41
Debt Service Fund $ [See Assessment Levy Resolution 2017-41
b. The designee of the Chair of the Board shall be the Manager or the Treasurer of the District
designated to certify the non -ad valorem assessment roll to the Tax Collector in and for
the Collier County political subdivision, in accordance with applicable provisions of State
law (Chapters 170, 190 and 197, Florida Statutes) and applicable rules (Rule 12D-18,
Florida Administrative Code) which shall include not only the maintenance special
assessment levy but also the total for the debt service levy, as required by and pursuant to
law.
Introduced, considered favorably, and adopted this 20th day of July, 2017.
HERITAGE BAY COMMUNITY DEVELOPMENT
DISTRICT
Edwin Hubbard
Chairman
Attest:
stin Faircloth, Secretary
Heritage Bay
Community Development District
Annual Operating and Debt Service Budget
Fiscal Year 2018
Version 5 - FINAL Budget
(Adopted 7/20/2017)
Prepared by:
HERITAGE BAY
Community Development District
Table mfContents
�
Page #
OPERATING BUDGET
General Fund
Summary ofRevenues, Expenditures and Changes inFund Balance ................'........' 1'2
AmortizationSchedules. ............................. ................................................................... 3-7
Budget Narrative ----------------------------------- O-11
DEBT SERVICE BUDGET
Series 2014
Summary cfRevenues, Expenditures and Changes inFund Balances -----------' 13
AmortizaUonGuxegule--------------------------------' 14
SUPPORTING BUDGET SCHEDULES
Heritage Bay
Community Development District
Operating Budget
Fiscal Year 2018
HERITAGE BAY
Community Development District Genera/ Fund
Summary of Revenues, Expenditures and Changes in Fund Balances
Fiscal Year 2018 Adopted Budget
ADOPTED
ACTUAL BUDGET
ACCOUNT DESCRIPTION FY 2016 FY 2017
ACTUAL PROJECTED TOTAL
THRU JULY- PROJECTED
JUNE -2017 SEP -2017 FY 2017
ANNUAL
BUDGET
FY 2018
REVENUES
8,000
6,000
3,000
9,000
12,000
Interest -Investments
$ 439 $
500 $
1,061 $
225 $ 1,286 $
400
Special Assmnts- Tax Collector
250,000
250,000
250,000
- 250,000
355,191
Special Assmnts- Wall Project
62,500
62,500
62,500
62,500
-
Special Assmnts- Reserves
31,250
31,250
31,250
31,250
31,250
Special Assmnts- Lakes 30A & 30B
-
-
-
-
60,923
Special Assmnts- Discounts
(12,759)
(13,750)
(12,604)
(12,604)
(17,895)
Other Miscellaneous Revenue
205,765
-
51,250
- 51,250
-
TOTAL REVENUES
537,195
330,500
383,457
225 383,682
429,870
EXPENDITURES
Administrative
P/R-Board of Supervisors
FICA Taxes
ProfServ-Engineering
ProfServ-Legal Services
ProfServ-Mgmt Consulting Sery
ProfServ-Property Appraiser
ProfServ-Special Assessment
ProfServ-Web Site Maintenance
Auditing Services
Postage and Freight
Insurance - General Liability
Printing and Binding
Legal Advertising
Misc-Bank Charges
Misc-Assessmnt Collection Cost
Misc-Web Hosting
Office Supplies
Annual District Filing Fee
Total Administrative
Field
ProfServ-Field Management
R&M -Contingency
Wall Improvements
Total Field
6,800
8,000
6,000
3,000
9,000
12,000
520
612
459
230
689
918
4,039
14,000
21,494
9,353
30,847
14,000
6,052
5,000
7,053
5,038
12,091
7,500
39,394
40,576
27,051
10,144
37,195
41,793
5,156
5,156
-
5,156
5,156
6,710
5,150
5,305
5,305
-
5,305
5,464
481
750
1,338
167
1,505
773
3,600
3,600
3,800
-
3,800
3,823
636
2,700
455
2,245
2,700
2,500
14,348
15,783
12,040
-
12,040
13,244
910
1,300
954
306
1,260
1,300
3,364
3,700
744
2,956
3,700
3,700
83
750
-
100
100
100
4,042
6,875
6,623
-
6,623
8,947
-
-
-
-
900
33
550
-
99
99
100
175
175
175
-
175
175
94,783
114,832
93,491
38,793
132,284
123,949
12,360 12,731 9,548 3,183 12,731 11,536
318 1,187 - 600 600 1,187
285,635 - - - - -
298,313 13,918 9,548 3,783 13,331 12,723
Annual Operating and Debt Service Budget
Fiscal Year 2018 Page 1
HERITAGE BAY
Community Development District General Fund
Summary of Revenues, Expenditures and Changes in Fund Balances
Fiscal Year 2018 Adopted Budget
ACCOUNT DESCRIPTION
Lakes and Ponds
Contracts -Lake and Wetland
Contracts -Lakes 30A & 30B
Contracts -Water Analysis
Contracts -Water Quality Monitoring
R&M-Aquascaping
R&M - Stormwater System
R&M -Lake Erosion
R&M -Contingency
Impr - Miscellaneous
Improvement -Lake Bank Restoration
Reserve - Lakes
Reserve - Stormwater System
Total Lakes and Ponds
ADOPTED ACTUAL PROJECTED TOTAL ANNUAL
ACTUAL BUDGET THRU JULY- PROJECTED BUDGET
FY 2016 FY 2017 JUNE -2017 SEP -2017 FY 2017 FY 2018
64,682
66,000
45,947
18,000
63,947
71,200
-
-
9,000
3,000
12,000
12,000
_
-
_
-
-
9,861
5,642
20,000
22,309
11,498
33,807
45,992
2,600
5,000
1,950
-
1,950
5,000
_
_
-
-
-
4,000
13,430
10,000
47,550
37,350
84,900
24,455
-
5,000
1,675
-
1,675
10,062
$ 395,948
2,000
-
267,207
-
-
-
1,813,041
31,250
31,250
-
_
-
_
-
18,455
86,354
139,250
128,431
69,848
198,279
2,045,316
Debt Service
Reserve - Loan variance
- 4,750
-
-
-
-
Operating Loan Repayment
- 50,000
160,878
89,112
249,990
30,660
Interest Expense -Note
3,528 7,750
4,759
739
5,498
30,263
Total Debt Service
3,528 62,500
165,637
89,851
255,488
60,923
246,462
-
86,959
86,959
TOTAL EXPENDITURES
482,978 330,500
397,107
202,275
599,382
27242,911
Excess (deficiency) of revenues
Over (under) expenditures
54,217
(13,650)
(202,050)
(215,700) (1,813,041)
OTHER FINANCING SOURCES (USES)
Loan/Note Proceeds
246,462
-
86,959
86,959
1,813,041
Contribution to (Use of) Fund Balance
-
-
-
-
-
TOTAL OTHER SOURCES USES
246,462
-
86,959
86,959
1,813,041
Net change in fund balance
300,679
- (13,650)
(115,091)
(128,741)
-
FUND BALANCE, BEGINNING
95,269
395,948 395,948
395,948
267,207
FUND BALANCE, ENDING
$ 395,948
$ 395,948 $ 382,298
$ (115,091) $
267,207
$ 267,207
Annual Operating and Debt Service Budget
Fiscal Year 2018 Page 2
HERITAGE BAY
Community Development District
$250,000 Loan, 5 years, 4.0% (Due 9/10/20)
Amortization Schedule
Date
Distribution
Principal Pyrrit
Interest Pymt
Principal
Balance
$0.00
9/10/2015
$3,538.00
$0.00
$0.00
$3,538.00
10/10/2015
0.00
0.00
8.64
$3,538.00
11/10/2015
0.00
0.00
12.19
$3,538.00
12/10/2015
0.00
0.00
11.79
$3,538.00
1/10/2016
0.00
0.00
12.19
$3,538.00
2/10/2016
0.00
0.00
12.19
$3,538.00
3/10/2016
0.00
0.00
11.34
$3,538.00
4/10/2016
0.00
0.00
12.09
$3,538.00
4/14/2016
94,360.85
0.00
0.00
$97,898.85
5/10/2016
0.00
0.00
284.44
$97,898.85
5/25/2016
152,101.15
0.00
0.00
$250,000.00
6/10/2016
0.00
0.00
607.68
$250,000.00
7/10/2016
0.00
0.00
833.40
$250,000.00
8/10/2016
0.00
0.00
861.18
$250,000.00
9/10/2016
0.00
0.00
861.18
$250,000.00
10/10/2016
0.00
0.00
833.40
$250,000.00
11/10/2016
0.00
0.00
861.18
$250,000.00
12/10/2016
0.00
150,000.00
833.40
$100,000.00
1/10/2017
0.00
0.00
861.18
$100,000.00
2/10/2017
0.00
2,338.51
111.03
$97,661.49
3/10/2017
0.00
2,145.74
303.80
$95,515.75
4/10/2017
0.00
2,120.63
328.91
$93,395.12
5/10/2017
0.00
2,138.22
311.32
$91,256.90
6/10/2017
0.00
2,145.35
304.19
$89,111.55
7/10/2017
0.00
2,152.50
297.04
$86,959.05
8/10/2017
0.00
2,159.68
289.86
$84,799.37
9/10/2017
0.00
2,166.88
282.66
$82,632.49
10/10/2017
0.00
2,174.10
275.44
$80,458.39
11/10/2017
0.00
2,181.35
268.19
$78,277.05
12/10/2017
0.00
2,188.62
260.92
$76,088.43
1/10/2018
0.00
2,195.91
253.63
$73,892.52
2/10/2018
0.00
2,203.23
246.31
$71,689.29
3/10/2018
0.00
2,210.58
238.96
$69,478.71
4/10/2018
0.00
2,217.94
231.60
$67,260.77
5/10/2018
0.00
2,225.34
224.20
$65,035.43
6/10/2018
0.00
2,232.76
216.78
$62,802.68
7/10/2018
0.00
2,240.20
209.34
$60,562.48
8/10/2018
0.00
2,247.67
201.87
$58,314.81
9/10/2018
0.00
2,255.16
194.38
$56,059.66
10/10/2018
0.00
2,262.67
186.87
$53,796.98
11/10/2018
0.00
2,270.22
179.32
$51,526.77
12/10/2018
0.00
2,277.78
171.76
$49,248.98
1/10/2019
0.00
2,285.38
164.16
$46,963.60
Annual Operating and Debt Service Budget
Fiscal Year 2018 Page 3
HERITAGE BAY
Community Development District
$250,000 Loan, 5 years, 4.0% (Due 9/10/20)
Amortization Schedule
Date
Distribution
Principal Pymt
Interest Pyrnt
Principal
Balance
2/10/2019
0.00
2,292.99
156.55
$44,670.61
3/10/2019
0.00
2,300.64
148.90
$42,369.97
4/10/2019
0.00
2,308.31
141.23
$40,061.67
5/10/2019'
0.00
2,316.00
133.54
$37,745.66
6/10/2019
0.00
2,323.72
125.82
$35,421.94
7/10/2019
0.00
2,331.47
118.07
$33,090.48
8/10/2019
0.00
2,339.24
110.30
$30,751.24
9/10/2019
0.00
2,347.04
102.50
$28,404.20
10/10/2019
0.00
2,354.86
94.68
$26,049.34
11/10/2019
0.00
2,362.71
86.83
$23,686.63
12/10/2019
0.00
2,370.58
78.96
$21,316.05
1/10/2020
0.00
2,378.49
71.05
$18,937.56
2/10/2020
0.00
2,386.41
63.13
$16,551.15
3/10/2020
0.00
2,394.37
55.17
$14,156.78
4/10/2020
0.00
2,402.35
47.19
$11,754.43
5/10/2020
0.00
2,410.36
39.18
$9,344.07
6/10/2020
0.00
2,418.39
31.15
$6,925.68
7/10/2020
0.00
2,426.45
23.09
$4,499.22
8/10/2020
0.00
2,434.54
15.00
$2,064.68
9/10/2020
0.00
2,064.68
6.88
$0.00
Annual Operating and Debt Service Budget
Fiscal Year 2018 Page 4
HERITAGE BAY
Community Development District
$1,900,000 Loan, 10 years, 3.05% (Due 7/1/27)
Amortization Schedule
Date
Payment
Princi al Pyrnt
Interest Pymt
Principal
Balance
$86,959.05
8/1/2017
$0.00
$0.00
$221.02
$86,959.05
9/1/2017
$0.00
$0.00
$221.02 1
$86,959.05
10/1/2017
$0.00
$0.00
$221.02
$86,959.05
11/1/2017
$0.00
$0.00
$221.02
$86,959.05
12/1/2017
$0.00
$0.00
$221.02
$86,959.05
1/1/2018
$0.00
$0.00
$221.02
$86,959.05
2/1/2018
$0.00
$0.00
$221.02
$691,359.05
3/1/2018
$0.00
$0.00
$1,757.20
$1,295,759.05
4/1/2018
$0.00
$0.00
$3,293.39
$1,900,000.00
5/1/2018
$0.00
$0.00
$4,829.17
$1,900,000.00
6/1/2018
$0.00
$0.00
$4,829.17
$1,900,000.00
7/1/2018
$0.00
$0.00
$4,829.17
$1,900,000.00
8/1/2018
$20,139.71
$15,310.54
$4,829.17
$1,884,689.46
9/1/2018
$20,139.71
$15,349.46
$4,790.25
$1,869,340.00
10/1/2018
$20,139.71
$15,388.47
$4,751.24
$1,853,951.53
11/1/2018
$20,139.71
$15,427.58
$4,712.13
$1,838,523.95
12/1/2018
$20,139.71
$15,466.79
$4,672.92
$1,823,057.15
1/1/2019
$20,139.71
$15,506.11
$4,633.60
$1,807,551.04
2/1/2019
$20,139.71
$15,545.52
$4,594.19
$1,792,005.53
3/1/2019
$20,139.71
$15,585.03
$4,554.68
$1,776,420.50
4/1/2019
$20,139.71
$15,624.64
$4,515.07
$1,760,795.86
5/1/2019
$20,139.71
$15,664.35
$4,475.36
$1,745,131.50
6/1/2019
$20,139.71
$15,704.17
$4,435.54
$1,729,427.33
7/1/2019
$20,139.71
$15,744.08
$4,395.63
$1,713,683.25
8/1/2019
$20,139.71
$15,784.10
$4,355.61
$1,697,899.15
9/1/2019
$20,139.71
$15,824.22
$4,315.49 1
$1,682,074.94
10/1/2019
$20,139.71
$15,864.44
$4,275.27
$1,666,210.50
11/1/2019
$20,139.71
$15,904.76
$4,234.95
$1,650,305.74
12/1/2019
$20,139.71
$15,945.18
$4,194.53
$1,634,360.56
1/1/2020
$20,139.71
$15,985.71
$4,154.00
$1,618,374.85
2/1/2020
$20,139.71
$16,026.34
$4,113.37
$1,602,348.51
3/1/2020
$20,139.71
$16,067.07
$4,072.64
$1,586,281.43
4/1/2020
$20,139.71
$16,107.91
$4,031.80
$1,570,173.52
5/1/2020
$20,139.71
$16,148.85
$3,990.86
$1,554,024.67
6/1/2020
$20,139.71
$16,189.90
$3,949.81
$1,537,834.77
7/1/2020
$20,139.71
$16,231.05
$3,908.66
$1,521,603.73
8/1/2020
$20,139.71
$16,272.30
$3,867.41
$1,505,331.43
9/1/2020
$20,139.71
$16,313.66
$3,826.05 1
$1,489,017.77
10/1/2020
$20,139.71
$16,355.12
$3,784.59
$1,472,662.64
11/1/2020
$20,139.71
$16,396.69
$3,743.02
$1,456,265.95
12/1/2020
$20,139.71
$16,438.37
$3,701.34
$1,439,827.58
1/1/2021
$20,139.71
$16,480.15
$3,659.56
$1,423,347.44
2/1/20211
$20,139.71
$16,522.04
$3,617.67
$1,406,825.40
Annual Operating and Debt Service Budget
Fiscal Year 2018 Page 5
HERITAGE BAY
Community Development District
$1,900,000 Loan, 10 years, 3.05% (Due 7/1/27)
Amortization Schedule
Date
Payment
Principal Pymt
Interest Pymt
Principal
Balance
3/1/2021
$20,139.71
$16,564.03
$3,575.68
$1,390,261.37
4/1/2021
$20,139.71
$16,606.13
$3,533.58
$1,373,655.24
5/1/2021
$20,139.71
$16,648.34
$3,491.37
$1,357,006.91
6/1/2021
$20,139.71
$16,690.65
$3,449.06
$1,340,316.26
7/1/2021
$20,139.71
$16,733.07
$3,406.64
$1,323,583.18
8/1/2021
$20,139.71
$16,775.60
$3,364.11
$1,306,807.58
9/1/2021
$20,139.71
$16,818.24 1
$3,321.47
$1,289,989.34
10/1/2021
$20,139.71
$16,860.99
$3,278.72
$1,273,128.35
11/1/2021
$20,139.71
$16,903.84
$3,235.87
$1,256,224.51
12/1/2021
$20,139.71
$16,946.81
$3,192.90
$1,239,277.70
1/1/2022
$20,139.71
$16,989.88
$3,149.83
$1,222,287.83
2/1/2022
$20,139.71
$17,033.06
$3,106.65
$1,205,254.76
3/1/2022
$20,139.71
$17,076.35
$3,063.36
$1,188,178.41
4/1/2022
$20,139.71
$17,119.76
$3,019.95
$1,171,058.65
5/1/2022
$20,139.71
$17,163.27
$2,976.44
$1,153,895.38
6/1/2022
$20,139.71
$17,206.89
$2,932.82
$1,136,688.49
7/1/2022
$20,139.71
$17,250.63
$2,889.08
$1,119,437.86
8/1/2022
$20,139.71
$17,294.47
$2,845.24
$1,102,143.39
9/1/2022
$20,139.71
$17,338.43
$2,801.28
$1,084,804.96
10/1/2022
$20,139.71
$17,382.50
$2,757.21
$1,067,422.47
11/1/2022
$20,139.71
$17,426.68
$2,713.03
$1,049,995.79
12/1/2022
$20,139.71
$17,470.97
$2,668.74
$1,032,524.82
1/1/2023
$20,139.71
$17,515.38
$2,624.33
$1,015,009.44
2/1/2023
$20,139.71
$17,559.89
$2,579.82
$997,449.55
3/1/2023
$20,139.71
$17,604.53
$2,535.18
$979,845.02
4/1/2023
$20,139.71
$17,649.27
$2,490.44
$962,195.75
5/1/2023
$20,139.71
$17,694.13
$2,445.58
$944,501.62
6/1/2023
$20,139.71
$17,739.10
$2,400.61
$926,762.52
7/1/2023
$20,139.71
$17,784.19
$2,355.52
$908,978.33
8/1/2023
$20,139.71
$17,829.39
$2,310.32
$891,148.94
9/1/2023
$20,139.71
$17,874.71
$2,265.00
$873,274.23
10/1/2023
$20,139.71
$17,920.14
$2,219.57
$855,354.10
11/1/2023
$20,139.71
$17,965.69
$2,174.02
$837,388.41
12/1/2023
$20,139.71
$18,011.35
$2,128.36
$819,377.06
1/1/2024
$20,139.71
$18,057.13
$2,082.58
$801,319.94
2/1/2024
$20,139.71
$18,103.02
$2,036.69
$783,216.92
3/1/2024
$20,139.71
$18,149.03
$1,990.68
$765,067.88
4/1/2024
$20,139.71
$18,195.16
$1,944.55
$746,872.72
5/1/2024
$20,139.71
$18,241.41
$1,898.30
$728,631.31
6/1/2024
$20,139.71
$18,287.77
41,851.94
$710,343.54
7/1/2024
$20,139.71
$18,334.25
$1,805.46
$692,009.29
8/1/2024
$20,139.71
$18,380.85
$1,758.86
$673,628.43
9/1/2024
$20,139.71 1
$1,712.14
$655,200.86
Annual Operating and Debt Service Budget
Fiscal Year 2018 Page 6
HERITAGE BAY
Community Development District
$1,900,000 Loan, 10 years, 3.05% (Due 7/1/27)
Amortization Schedule
Date
Payment
Principal Pymt
Interest Pymt
Principal
Balance
10/1/2024
$20,139.71
$18,474.41
$1,665.30
$636,726.45
11/1/2024
$20,139.71
$18,521.36
$1,618.35
$618,205.09
12/1/2024
$20,139.71
$18,568.44
$1,571.27
$599,636.65
1/1/2025
$20,139.71
$18,615.63
$1,524.08
$581,021.02
2/1/2025
$20,139.71
$18,662.95
$1,476.76
$562,358.07
3/1/2025
$20,139.71
$18,710.38
$1,429.33
$543,647.69
4/1/2025
$20,139.71
$18,757.94
$1,381.77
$524,889.75
5/1/2025
$20,139.71
$18,805.62
$1,334.09
$506,084.13
6/1/2025
$20,139.71
$18,853.41
$1,286.30
$487,230.72
7/1/2025
$20,139.71
$18,901.33
$1,238.38
$468,329.39
8/1/2025
$20,139.71
$18,949.37
$1,190.34
$449,380.01
9/1/2025
$20,139.71
$18,997.54
$1,142.17
$430,382.48
10/1/2025
$20,139.71
$19,045.82
$1,093.89
$411,336.66
11/1/2025
$20,139.71
$19,094.23
$1,045.48
$392,242.43
12/1/2025
$20,139.71
$19,142.76
$996.95
$373,099.67
1/1/2026
$20,139.71
$19,191.42
$948.29
$353,908.25
2/1/2026
$20,139.71
$19,240.19
$899.52
$334,668.06
3/1/2026
$20,139.71
$19,289.10
$850.61
$315,378.96
4/1/2026
$20,139.71
$19,338.12
$801.59
$296,040.84
5/1/2026
$20,139.71
$19,387.27
$752.44
$276,653.57
6/1/2026
$20,139.71
$19,436.55
$703.16
$257,217.02
7/1/2026
$20,139.71
$19,485.95
$653.76
$237,731.07
8/1/2026
$20,139.71
$19,535.48
$604.23
$218,195.59
9/1/2026
$20,139.71
$19,585.13
$554.58
$198,610.46
10/1/2026
$20,139.71
$19,634.91
$504.80
$178,975.56
11/1/2026
$20,139.71
$19,684.81
$454.90
$159,290.74
12/1/2026
$20,139.71
$19,734.85
$404.86
$139,555.90
1/1/2027
$20,139.71
$19,785.01
$354.70
$119,770.89
2/1/2027
$20,139.71
$19,835.29
$304.42
$99,935.60
3/1/2027
$20,139.71
$19,885.71
$254.00
$80,049.89
4/1/2027
$20,139.71
$19,936.25
$203.46
$60,113.64
5/1/2027
$20,139.71
$19,986.92
$152.79
$40,126.72
6/1/2027
$20,139.71
$20,037.72
$101.99
$20,089.00
7/1/2027
$20,140.06
$20,089.00
$51.06
($0.00)
Annual Operating and Debt service Budget
Fiscal Year 2018 Page 7
HERITAGE BAY
Community Development District
General Fund
Budget Narrative
Fiscal Year 2018
REVENUES
Interest -Investments
The District earns interest on the monthly average collected balance for their money market accounts.
Special Assessments -Tax Collector
The District will levy a Non -Ad Valorem assessment on all sold and platted parcels (using the uniform method) within the
District in order to pay for the operating expenditures during the Fiscal Year.
Special Assessments -Reserves
The District will levy a Non -Ad Valorem assessment on all sold and platted parcels (using the uniform method) within the
District in order reestablish reserves which were depleted due to the District having to address numerous lake bank
erosion issues.
Special Assessments -Lakes 30A & 30B
The District will levy a Non -Ad Valorem assessment on all sold and platted parcels (using the uniform method) within the
District in order to pay for the repair of Lakes 30A & 30B and any impending debt associated with making repairs.
Special Assessments -Discounts
Per Section 197.162 and Section 197.3632 of the Florida Statutes, discounts are allowed for early payments of
assessments collected by the Tax Collector and only when the Tax Collector is using the uniform methodology. The
budgeted amount for the fiscal year is calculated at 4% of the anticipated Non -Ad Valorem assessments.
EXPENDITURES
Administrative
PIR -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 meetings.
Professional Services -Engineering
The District's engineer provides general engineering services to the District, i.e. attendance and preparation for board
meetings when requested, review of invoices, and other specifically requested assignments.
Professional Services -Legal Services
The District's attorney provides general legal services to the District, i.e., attendance and preparation for Board meetings,
review of contracts, agreements, resolutions and other research as directed or requested by the BOS District Manager.
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. Severn Trent manages all of the District's financial activities such as accounts
payable, financial statements, auditing and budgeting in accordance with the management contract in effect.
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 which is based upon 1.5% of the anticipated Non -Ad
Valorem assessment collections.
Annual Operating and Debt Service Budget
Fiscal Year 2018 Page 8
HERITAGE BAY
Community Development District
General Fund
Budget Narrative
Fiscal Year 2018
EXPENDITURES
Administrative (continued)
Professional Services -Special Assessment
This is the Administrative fees to prepare the District's special assessment roll.
Professional Services -Web Site Maintenance
The cost of web hosting and regular maintenance of the District's website by Severn Trent Services.
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
Actual postage used for District mailings including agenda packages, vendor checks and other correspondence.
Insurance -General Liability
The District's General Liability & Public Officials Liability Insurance policy is with Public Risk Insurance Agency, Inc. They
specialize in providing governmental insurance coverage. The budgeted amount projects a 10% increase in the premium.
Printing and Binding
Copies used in the preparation of agenda packages, required mailings, and other special projects.
Legal Advertising
The District is required to advertise various notices for Board meetings and other public hearings in a newspaper of
general circulation.
Miscellaneous -Bank Charges
In the rare event of bank service charges from operating or money market accounts, the cost will be assigned here.
Miscellaneous -Assessment Collection Costs
The District reimburses the Collier County Tax Collector for 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 assessment collection cost is based on a maximum of 2% of the anticipated assessment collections.
Miscellaneous -Web Hosting
The District incurs the cost of owning the Heritage Bay CDD web domain.
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 an annual fee of $175 to the Department of Economic Opportunity Division of Community
Development.
Annual Operating and Debt Service Budget
Fiscal Year 2018 Page 9
HERITAGE BAY
Community Development District
Budget Narrative
Fiscal Year 2018
EXPENDITURES (continued)
Field
General Fund
Professional Services -Field Management
Field Management Services for the District is performed by Severn Trent Services. This includes the regular inspection of
all District assets and contractor performance monitoring. Items include but are not limited to: irrigation systems, ponds,
wetlands, preserves, roads, street signs, sidewalks and drainage systems. A monthly report is provided for the Board's
review to allow for their consideration of issues and action to consider.
R&M -Contingency
All other field expenses that do not fall into the category described above will be expensed to contingency.
Improvements -Lake Bank Restoration
Loan Proceeds are used to make improvements to Lakes 30A & 30B. Expenses are applied to this account.
Lakes & Ponds
Contracts -Lake and Wetland
A contract was negotiated with Lake & Wetland Management for monthly lake maintenance of the District's lakes and littoral
shelf maintenance which includes approximately 14.52 acres. Floridone Treatment was added May 2015.
Contracts -Lakes 30A & 30B
A contract was negotiated with Lake & Wetland Management for monthly maintenance of lakes 30A & 30B.
Contracts -Water Analysis
A contract was negotiated with CPH for bathymetric to be performed on Lakes.
Contracts -Water Quality Monitoring
A contract was negotiated with CPH for testing of the lakes and water quality monitoring.
R&M-Aquascaping
This is for any repair and maintenance expenses pertaining to the District's lakes that are not covered in the contract.
R&M -Lake Erosion
This is for any repair and maintenance expenses pertaining to erosion control that are not covered in the contract.
R&M -Contingency
All other lake expenses that do not fall into the categories described above will be expensed to contingency.
Reserve -Lakes
Lake improvement expenses that are projected to occur in the future are appropriated with this account.
Reserve-Stormwater System
Stormwater system/drainage expenses that are projected to occur in the future are appropriated with this account.
Annual Operating and Debt Service Budget
Fiscal Year 2018 Page 10
HERITAGE BAY
Community Development District
Budget Narrative
Fiscal Year 2018
EXPENDITURES (continued)
Debt Service
Operating Loan Repayment
Amortized principal payments are recorded to this account.
Interest Expense -Note
Amortized interest payments are recorded to this account.
Other Financing Sources (Uses)
Loan Proceeds
Receipt of loan proceed distributions pertaining to Lakes 30A & 30 B improvements are reported here.
General Fund
Annual Operating and Debt Service Budget
Fiscal Year 2018 Page 11
HERITAGE BAY
Community Development District
Exhibit "A"
Allocation of Fund Balances
AVAILABLE FUNDS
Amount
Beginning Fund Balance - Fiscal Year 2018 $ 267,207
Net Change in Fund Balance - Fiscal Year 2018 -
Reserves - Fiscal Year 2018 Additions 49,705
Total Funds Available (Estimated) - 9/30/2018 316,912
ALLOCATION OF AVAILABLE FUNDS
Assigned Fund Balance
Operating Reserve - First Quarter Operating Capital
Reserves - Erosion Control
Reserves - Lakes
Reserves - Lakes (FY17)
Reserves - Lakes (FY18)
Reserves - Stormwater System (FY18)
95,041 Ill
14,687
31,250
31,250
31,250 93,750
18,455
Subtotal 221,933
Total Allocation of Available Funds 221,933
Total Unassigned (undesignated) Cash $ 94,979
Notes
(1) Represents approximately 3 months of operating expenditures
Annual Operating and Debt Service Budget
Fiscal Year 2018 Page 12
Heritage Bay
Community Development District
Debt Service Budget
Fiscal Year 2018
HERITAGE BAY
Community Development District Series 2014 Debt Service Fund
Summary of Revenues, Expenditures and Changes in Fund Balances
Fiscal Year 2018 Adopted Budget
ADOPTED ACTUAL PROJECTED TOTAL ANNUAL
ACTUAL BUDGET THRU JULY- PROJECTED BUDGET
ACCOUNT DESCRIPTION FY 2016 FY 2017 JUNE -2017 SEP -2017 FY 2017 FY 2018
REVENUES
Interest - Investments
$ 79
$ - $ 1,983 $
300 $ 2,283 $ -
SpecialAssmnts- TaxCollector
1,308,563
1,308,564 1,308,564
- 1,308,564 1,308,564
Special Assmnts- Discounts
(47,707)
(52,343) (47,981)
- (47,981) (52,343)
TOTAL REVENUES
1,260,935
1,256,221 1,262,566
300 1,262,866 1,256,221
EXPENDITURES
Administrative
ProfServ-Arbitrage Rebate
600
600
600
600
600
ProfServ-Property Appraiser
19,629
19,628
19,628
19,628
19,628
ProfServ-Trustee Fees
5,166
4,951
-
5,157
5,157
5,157
Misc-Assessmnt Collection Cost
15,404
26,171
25,212
-
25,212
26,171
Total Administrative
40,799
51,350
25,212
25,385
50,597
51,556
Debt Service
Principal Debt Retirement
545,000
565,000
565,000
-
565,000
585,000
Interest Expense
654,360
633,650
633,650
633,650
612,180
Total Debt Service
1,199,360
1,198,650
1,198,650
1,198,650
1,197,180
TOTAL EXPENDITURES
1,240,159
1,250,000
1,223,862
25,385
1,249,247
1,248,736
Excess (deficiency) of revenues
Over (under) expenditures 20,776 6,221 38,704 (25,085) 13,620 7,485
OTHER FINANCING SOURCES (USES)
Other NonOperating Uses -Deferred Costs (15,930) - - -
Contribution to (Use of) Fund Balance 6,221 7,485
TOTAL OTHER SOURCES USES 15,930 6,221 - 7,485
Net change in fund balance
FUND BALANCE, BEGINNING
FUND BALANCE, ENDING
4,846 6,221 38,704 (25,085) 13,620 7,485
1,084,008 1,088,854 1,088,854 - 1,088,854 1,102,474
$ 1,088,854 $ 1,095,075 $ 1,127,558 $ (25,085) $ 1,102,474 $ 1,109,959
Annual Operating and Debt Service Budget
Fiscal Year 2018 Page 13
HERITAGE BAY
Community Development District
Amortization Schedule
2014 Refundine of Series 2005 Special Assessment Refunding Bonds
Year
Principal
special calls
Interest
Principal
Balance
FY Total DS
11/1/2017
$ -
$
$
306,090.00
306,090.00
$
$
16,110,000.00
15,525,000.00
$
1,197,180.00
5/1/2018 $ 585,000.00 $ -
11/1/2018
$ -
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
294,975.00
294,975.00
283,385.00
283,385.00
271,320.00
271,320.00
258,780.00
258,780.00
245,860.00
245,860.00
232,370.00
232,370.00
218,310.00
218,310.00
203,680.00
203,680.00
188,480.00
188,480.00
172,710.00
172,710.00
156,275.00
156,275.00
-
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
15,525,000.00
14,915,000.00
14,915,000.00
14,280,000.00
14,280,000.00
13,620,000.00
13,620,000.00
12,940,000.00
12,940,000.00
12,230,000.00
12,230,000.00
11,490,000.00
11,490,000.00
10,720,000.00
10,720,000.00
9,920,000.00
9,920,000.00
9,090,000.00
9,090,000.00
8,225,000.00
8,225,000.00
$
$
$
$
$
$
$
$
$
$
$
1,199,950.00
1,201,770.00
1,202,640.00
1,197,560.00
1,201,720.00
1,204,740.00
1,206,620.00
1,207,360.00
1,206,960.00
1,210,420.00
8,537,550.00
5/1/2019 $ 610,000.00 $ -
11/1/2019 $
5/1/2020 $ 635,000.00 $ -
11/1/2020 $ -
5/1/2021 $ 660,000.00 $ -
11/1/2021 $ -
5/1/2022 $ 680,000.00 $ -
11/1/2022 $ -
5/1/2023 $ 710,000.00 $ -
11/1/2023 $ -
5/1/2024 $ 740,000.00 $ -
11/1/2024 $ -
5/1/2025 $ 770,000.00 $ -
11/1/2025 $ -
5/1/2026 $ 800,000.00 $ -
11/1/2026 $
5/1/2027 $ 830,000.00 $
11/1/2027 $
5/1/2028 $ 865,000.00 $ -
11/1/2028 $
5/1/2029 $ 8,225,000.00 $ -
11/1/2029 $ -
Totals
$
16,110,000.00
$ -
$
5,664,470.00
$
21,774,470.00
Annual Operating and Debt Service Budget
Fiscal Year 2018 Page 14
HERITAGE BAY
Community Development District
Debt Service Fund
Budget Narrative
Fiscal Year 2018
REVENUES
Interest -Investments
The District earns interest on the monthly average collected balance for their trust accounts.
Special Assessments -Tax Collector
The District will levy a Non -Ad Valorem assessment on all sold and platted parcels (using the uniform method) within the
District in order to pay for the operating expenditures during the Fiscal Year,
Special Assessments -Discounts
Per Section 197.162 and Section 197.3632 of the Florida Statutes, discounts are allowed for early payments of
assessments collected by the Tax Collector and only when the Tax Collector is using the uniform methodology. The
budgeted amount for the fiscal year is calculated at 4% of the anticipated Non -Ad Valorem assessments.
EXPENDITURES
Administrative
Professional Services -Arbitrage Rebate
The District contracted with an independent professional firm to annually calculate the District's Arbitrage Rebate
Liability on its bonds.
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. The property appraiser cost is based upon 1.5% of the
anticipated Non -Ad Valorem assessment collections.
Professional Services -Trustee
The District pays US Bank an annual fee for trustee services on the Series 2014 Special Assessment Bond. The
budgeted amount for the fiscal year is based on standard fees charged plus any out-of-pocket expenses.
Miscellaneous -Assessment Collection Costs
The District reimburses the Collier County Tax Collector for 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
assessment collection cost is based on a maximum of 2% of the anticipated assessment collections.
Debt Service
Principal Debt Retirement
The District pays regular principal payments annually in order to pay down/retire the debt.
Interest Expense
The District makes semi-annual interest payments on the outstanding debt.
Annual Operating and Debt Service Budget
Fiscal Year 2018 Page 15
Heritage Bay
Community Development District
Supporting Budget Schedules
Fiscal Year 2018
HERITAGE BAY
Community Development District
Comparison of Assessment Rates
Fiscal Year 2018 vs. Fiscal Year 2017
All Funds
Annual Operating and Debt Service Budget
Fiscal Year 2018 Page 16
General Fund
Debt Service
Total Assessments per
Unit
Units
FY 2018
FY 20117
Percent
FY 2018
FY 2017
Percent
FY 2018
FY 2017
Percent
Product
Change
Change
Change
Executive
$367.89
$275.00
sn
30%
$1,494.25
$1,494.25
0%
$1,85214
$1,769.25
5%
139
Classics
$357.89
$275.00
30%
$2,362.85
$2,362.85
0%
$2,72034
$2,637.85
3%
95
Classics 11
$357.89
$275.00
30%
$2,552.25
$2,552.25
0% .1
$2,910.14
$2,827.25
3%
18
Coach
$357.89
$275.00
30%
$1,054.76
$1,054.76
0%
$1,412.65
$1,329.76
6% 4i
184
2 Story
$357.89
$275.00
30%
$878.97
$878.97
0%
$1,236.86
$1,153.97
7%
364
4 Story
3 $357.89
$275.00
30%
$703.18
$703.18
0%
$1,061.07
$978.18
8%
450
1250
Annual Operating and Debt Service Budget
Fiscal Year 2018 Page 16
RESOLUTION 2017-4
A RESOLUTION OF THE BOARD OF SUPERVISORS OF
HERITAGE BAY COMMUNITY DEVELOPMENT DISTRICT
LEVYING AND IMPOSING NON AD VALOREM
MAINTENANCE SPECIAL ASSESSMENTS FOR THE
HERITAGE BAY COMMUNITY DEVELOPMENT DISTRICT
AND CERTIFYING AN ASSESSMENT ROLL FOR FISCAL YEAR
2017/2018; PROVIDING A SEVERABILITY CLAUSE;
PROVIDING FOR CONFLICT AND PROVIDING AN
EFFECTIVE DATE.
Preamble
WHEREAS, Heritage Bay Community Development District (the "District") is a local unit of
special-purpose government established pursuant to Chapter 190, Florida Statutes for the purpose of
providing, operating and maintaining infrastructure improvements, facilities and services to the lands within
the District; and
WHEREAS, the District is located in Collier County, Florida (the "County"); and
WHEREAS, the District has constructed or acquired certain public improvements within the
District and provides certain services in accordance with Chapter 190, Florida Statutes; and
WHEREAS, the Board of Supervisors of the District ("Board") hereby determines to undertake
various operations and maintenance activities described in the District's general fund budget for Fiscal Year
2017/2018 attached hereto as Exhibit "A" and incorporated by reference herein ('Operations and
Maintenance Budget"); and
WHEREAS, the District must obtain sufficient finds to provide for the operation and maintenance
of the services and facilities provided by the District as described in the Operations and Maintenance Budget
for Fiscal Year 2017/2018; and
WHEREAS, the provision of such services, facilities, and operations is a benefit to lands within
the District; and
WHEREAS, Chapter 190, Florida Statutes, provides that the District may impose special
assessments on benefited lands within the District; and
WHEREAS, Chapter 197, Florida Statutes, provides a mechanism pursuant to which such special
assessments may be placed on the tax roll and collected by the local tax collector ("Uniform Method"); and
WHEREAS, the District has previously levied an assessment for debt service, which the District
desires to collect on the tax roll pursuant to the Uniform Method and which is also indicated on Exhibit
"A"; and
WHEREAS, the District has previously evidenced its intention to utilize the Uniform Method; and
WHEREAS, the District has approved an Agreement with the Property Appraiser and Tax
Collector of the County to provide for the collection of the special assessments under the Uniform Method;
and
WHEREAS, the Board finds that the District's total Operations and Maintenance operation
assessments, taking into consideration other revenue sources during Fiscal Year 2018 (defined as October
1, 2017 through September 30, 2018), will amount to $447,364; and
WHEREAS, the Board of Supervisors of the Heritage Bay Community Development District finds
the District's Debt Service Fund Assessment during Fiscal Year 2018 will amount to $1,308,564; and
WHEREAS, the Board finds that the non -ad valorem special assessments it levies and imposes by
this resolution for operation and maintenance on the parcels of property involved will reimburse the District
for certain special and peculiar benefits received by the property flowing from the maintenance of the
improvements, facilities and services apportioned in a manner that is fair and reasonable, in accordance
with the applicable assessment methodology as adopted by the District; and
WHEREAS, it is in the best interests of the District to proceed with the imposition of the special
assessments; and
WHEREAS, it is in the best interests of the District to adopt the Assessment Roll of the District
(the "Assessment Roll") attached to this Resolution as Exhibit `B" and incorporated as a material part of
this Resolution by this reference, and to certify the Assessment Roll to the County Tax Collector pursuant
to the Uniform Method; and
WHEREAS, it is in the best interests of the District to permit the District Manager to amend the
Assessment Roll, certified to the County Tax Collector by this Resolution, as the Property Appraiser
updates the property roll for the County, for such time as authorized by Florida law.
NOW, THEREFORE, BE IT RESOLVED BY THE BOARD OF
SUPERVISORS OF HERITAGE BAY COMMUNITY
DEVELOPMENT DISTRICT OF COLLIER COUNTY, FLORIDA;
Section L Recitals. The foregoing recitals are true and correct and incorporated herein by
reference.
Section 2. Benefit. The provision of the services, facilities, and operations as described in
Exhibit "A" confer a special and peculiar benefit to the lands within the District, which benefits exceed or
equal the costs of the Assessments (as defined below). The allocation of the costs to the specially benefitted
lands is shown in Exhibits "A" and `B".
Section 3. Assessment Imposition. A special assessment for operations and maintenance as
provided for in Chapter 190, Florida Statutes is hereby imposed and levied on the benefitted lands within
the District in accordance with Exhibits "A" and "B" (the "Assessments"). The lien of the Assessments
imposed and levied by this Resolution shall be effective upon passage of this Resolution.
Section 4. Collection. The collection of the Assessments shall be at the same time and in the
same manner as County taxes in accordance with the Uniform Method. Further, the collection of the
Assessments will be together with the collection of all other debt service non -ad valorem assessments, if
any, which have been levied and certified by the District. The District shall also collect its previously levied
debt service assessment pursuant to the Uniform Method, in the amounts as indicated on Exhibits "A" and
"B."
Section 5. Assessment Roll. The District's Assessment Roll, attached to this Resolution as
Exhibit "B," is hereby certified to the County Tax Collector and shall be collected by the County Tax
Collector in the same manner and time as County taxes. The proceeds therefrom shall be paid to Heritage
Bay Community Development District. The Chairman of the Board designates the District Manager to
perform the certification duties. A copy of this Resolution be transmitted to the proper public officials so
that its purpose and effect may be carried out in accordance with law.
Section 6. Assessment Roll Amendment. The District Manager shall keep apprised of all
updates made to the County property tax roll by the Property Appraiser after the date of this Resolution,
and shall amend the District's Assessment Roll in accordance with any such updates, for such time as
authorized by Florida law, to the County property tax roll. After any amendment of the Assessment Roll,
the District Manager shall file the updates to the property tax roll in the District records.
Section 7. Conflict. All Resolutions, sections or parts of sections of any Resolutions or
actions of the Board of Supervisors in conflict are hereby repealed to the extent of such conflict.
Section 8. Severability. The invalidity or unenforceability of any one or more provisions of
this Resolution shall not affect the validity or enforceability of the remaining portions of this Resolution,
or any part thereof.
Section 9. Effective Date. This Resolution shall take effect upon the passage and adoption of
this Resolution by the Board of the District.
PASSED AND ADOPTED this 20th day of July, 2017, by the Board of Supervisors of Heritage
Bay Community Development District, Collier County, Florida.
Justin F 'cloth
Secret
Edwin Hubbard
Chairman
Exhibit "A"
Heritage Bay
Community Development District
Fiscal Year 2018
Version 5 - FINAL Budget
(Adopted 7/20/2017)
Prepared by:
HERITAGE BAY
Community Development District
Table of Contents
Page #
OPERATING BUDGET
General Fund
Summary of Revenues, Expenditures and Changes in Fund Balance ................................... 1-2
AmortizationSchedules................................................................................................. 3-7
BudgetNarrative......................................................................................................... B-11
Exhibit A - Allocation of Fund Balances............................................................................ 12
DEBT SERVICE BUDGET
Series 2014
Summary of Revenues, Expenditures and Changes in Fund Balances ................................... 13
AmortizationSchedule.................................................................................................. 14
BudgetNarrative................................ ............ ............... .................................................... 15
SUPPORTING BUDGET SCHEDULES
2017-2018 Non -Ad Valorem Assessment Summary ................................................................. 16
Heritage Bay
Community Development District
Operating Budget
Fiscal Year 2018
HERITAGE BAY
Community Development District General Fund
Summary of Revenues, Expenditures and Changes in Fund Balances
Fiscal Year 2018 Adopted Budget
ADOPTED
ACTUAL BUDGET
ACCOUNT DESCRIPTION FY 2016 FY 2017
ACTUAL PROJECTED TOTAL
THRU JULY- PROJECTED
JUNE -2017 SEP -2017 FY 2017
ANNUAL
BUDGET
FY 2018
REVENUES
8,000
6,000
3,000
9,000
12,000
Interest -Investments
$ 439 $
500 $
1,061 $
225 $ 1,286 $
400
Special Assmnts- Tax Collector
250,000
250,000
250,000
- 250,000
355,191
Special Assmnts- Wall Project
62,500
62,500
62,500
62,500
-
SpecialAssmnts- Reserves
31,250
31,250
31,250
- 31,250
31,250
Special Assmnts- Lakes 30A & 30B
-
-
-
- -
60,923
Special Assmnts- Discounts
(12,759)
(13,750)
(12,604)
- (12,604)
(17,895)
Other Miscellaneous Revenue
205,765
-
51,250
- 51,250
773
TOTAL REVENUES
537,195
330,500
383,457
225 383,682
429,870
EXPENDITURES
Administrative
PIR -Board of Supervisors
FICA Taxes
ProfServ-Engineering
ProfServ-Legal Services
ProfServ-Mgmt Consulting Sery
ProfServ-Property Appraiser
ProfServ-Special Assessment
ProfServ-Web Site Maintenance
Auditing Services
Postage and Freight
Insurance - General Liability
Printing and Binding
Legal Advertising
Misc-Bank Charges
Misc-Assessmnt Collection Cost
Misc-Web Hosting
Office Supplies
Annual District Filing Fee
Total Administrative
Field
ProfServ-Field Management
R&M -Contingency
Wail Improvements
Total Field
6,800
8,000
6,000
3,000
9,000
12,000
520
612
459
230
689
918
4,039
14,000
21,494
9,353
30,847
14,000
6,052
5,000
7,053
5,038
12,091
7,500
39,394
40,576
27,051
10,144
37,195
41,793
5,156
5,156
-
5,156
5,156
6,710
5,150
5,305
5,305
-
5,305
5,464
481
750
1,338
167
1,505
773
3,600
3,600
3,800
-
3,800
3,823
636
2,700
455
2,245
2,700
2,500
14,348
15,783
12,040
-
12,040
13,244
910
1,300
954
306
1,260
1,300
3,364
3,700
744
2,956
3,700
3,700
83
750
-
100
100
100
4,042
6,875
6,623
-
6,623
8,947
-
-
-
-
900
33
550
-
99
99
100
175
175
175
-
175
175
94,783
114,832
93,491
38,793
132,284
123,949
12,360 12,731 9,548 3,183 12,731 11,536
318 1,187 - 600 600 1,187
285,635 - - - - -
298,313 13,918 9,548 3,783 13,331 12,723
n�
Annual Operating and Debt Service Budget
Fiscal Year 2018 Page 1
HERITAGE BAY
Community Development District General Fund
Summary of Revenues, Expenditures and Changes in Fund Balances
Fiscal Year 2018 Adopted Budget
ACCOUNT DESCRIPTION
Lakes and Ponds
Contracts -Lake and Wetland
Contracts -Lakes 30A & 30B
Contracts -Water Analysis
Contracts -Water Quality Monitoring
R&M-Aquascaping
R&M - Stormwater System
R&M -Lake Erosion
R&M -Contingency
Impr - Miscellaneous
Improvement -Lake Bank Restoration
Reserve - Lakes
Reserve - Stormwater System
Total Lakes and Ponds
ADOPTED ACTUAL PROJECTED TOTAL ANNUAL
ACTUAL BUDGET THRU JULY- PROJECTED BUDGET
FY 2016 FY 2017 JUNE -2017 SEP -2017 FY 2017 FY 2018
64,682
66,000
45,947
18,000
63,947
71,200
-
-
9,000
3,000
12,000
12,000
Operating Loan Repayment
_
160,878
89,112
249,990
9,861
5,642
20,000
22,309
11,498
33,807
45,992
2,600
5,000
1,950
-
1,950
5,000
-
-
-
-
-
4,000
13,430
10,000
47,550
37,350
84,900
24,455
-
5,000
1,675
-
1,675
10,062
FUND BALANCE, BEGINNING
2,000
-
-
-
FUND BALANCE, ENDING
-
_
$ (115,091) $
267,207
1,813,041
31,250
-
31,250
-
-
-
-
-
18,455
86,354
139,250
128,431
69,848
198,279
2,045,316
Debt Service
Reserve - Loan variance
4,750
-
-
-
-
Operating Loan Repayment
- 50,000
160,878
89,112
249,990
30,660
Interest Expense -Note
3,528 7,750
4,759
739
5,498
30,263
Total Debt Service
3,528 62,500
165,637
89,851
255,488
60,923
TOTAL OTHER SOURCES (USES)
246,462
- -
86,959
TOTAL EXPENDITURES
482,978 330,500
397,107
202,275
599,382
2,242,911
Excess (deficiency) of revenues
Over(under)expenditures
54,217
(13,650)
(202,050)
(215,700)
(1,813,041)
OTHER FINANCING SOURCES (USES)
Loan/Note Proceeds
246,462
-
86,959
86,959
1,813,041
Contribution to (Use of) Fund Balance
-
-
-
-
-
TOTAL OTHER SOURCES (USES)
246,462
- -
86,959
86,959
1,813,041
Net change in fund balance
300,679
- (13,650)
(115,091)
(128,741)
-
FUND BALANCE, BEGINNING
95,269
395,948 395,948
395,948
267,207
FUND BALANCE, ENDING
$ 395,948
$ 395,948 $ 382,298
$ (115,091) $
267,207
$ 267,207
Annual Operating and Debt Service Budget
Fiscal Year 2018 Page 2
HERITAGE BAY
Community Development District
$250,000 Loan, 5 years, 4.0% (Due 9/10/20)
Amortization Schedule
Date
Distribution
Principal Pymt
Interest Pymt
Principal
Balance
$0.00
9/10/20151
$3,538.00
$0.00
$0.00
$3,538.00
10/10/2015'
0.00
0.00
8.64
$3,538.00
11/10/2015'
0.00
0.00
12.19
$3,538.00
12/10/2015'
0.00
0.00
11.79
$3,538.00
1/10/2016
0.00
0.00
12.19
$3,538.00
2/10/2016
0.00
0.00
12.19
$3,538.00
3/10/2016
0.00
0.00
11.34
$3,538.00
4/10/2016
0.00
0.00
12.09
$3,538.00
4/14/2016
94,360.85
0.00
0.00
$97,898.85
5/10/2016
0.00
0.00
284.44
$97,898.85
5/25/2016
152,101.15
0.00
0.00
$250,000.00
6/10/2016
0.00
0.00
607.68
$250,000.00
7/10/2016
0.00
0.00
833.40
$250,000.00
8/10/2016
0.00
0.00
861.18
$250,000.00
9/10/2016
0.00
0.00
861.18
$250,000.00
10/10/2016
0.00
0.00
833.40
$250,000.00
11/10/2016
0.00
0.00
861.18
$250,000.00
12/10/2016
0.00
150,000.00
833.40
$100,000.00
1/10/2017
0.00
0.00
861.18
$100,000.00
2/10/2017
0.00
2,338.51
111.03
$97,661.49
3/10/2017
0.00
2,145.74
303.80
$95,515.75
4/10/2017
0.00
2,120.63
328.91
$93,395.12
5/10/2017
0.00
2,138.22
311.32
$91,256.90
6/10/2017
0.00
2,145.35
304.19
$89,111.55
7/10/2017
0.00
2,152.50
297.04
$86,959.05
8/10/2017
0.00
2,159.68
289.86
$84,799.37
9/10/2017
0.00
2,166.88
282.66
$82,632.49
10/10/2017
0.00
2,174.10
275.44
$80,458.39
11/10/2017
0.00
2,181.35
268.19
$78,277.05
12/10/2017
0.00
2,188.62
260.92
$76,088.43
1/10/2018
0.00
2,195.91
253.63
$73,892.52
2/10/2018
0.00
2,203.23
246.31
$71,689.29
3/10/2018
0.00
2,210.58
238.96
$69,478.71
4/10/2018
0.00
2,217.94
231.60
$67,260.77
5/10/2018
0.00
2,225.34
224.20
__.........
$65,035.43
6/10/2018
0.00
2,232.76
216.78
$62,802.68
7/10/2018
0.00
2,240.20
209.34
$60,562.48
8/10/2018
0.00
2,247.67
201.87
$58,314.81
9/10/2018
0.00
2,255.16
194.38
$56,059.66
10/10/2018
0.00
2,262.67
186.87
$53,796.98
11/10/2018
0.00
2,270.22
179.32
$51,526.77
12/10/2018
0.00
2,277.78
171.76
$49,248.98
1/10/2019
0.00
2,285.38
164.16
$46,963.60
Annual Operating and Debt Service Budget
Fiscal Year 2018 Page 3
HERITAGE BAY
Community Development District
$250,000 Loan, 5 years, 4.0% (Due 9/10/20)
Amortization Schedule
Date
Distribution
Principal Pymt
Interest Pymt
Principal
Balance
2/10/2019
0.00
2,292.99
156.55
$44,670.61
3/10/2019
0.00
2,300.64
148.90
$42,369.97
4/10/2019
0.00
2,308.31
141.23
$40,061.67
5/10/2019
0.00
2,316.00
133.54
$37,745.66
6/10/2019
0.00
2,323.72
125.82
$35,421.94
7/10/2019
0.00
2,331.47
118.07
$33,090.48
8/10/2019
0.00
2,339.24
110.30
$30,751.24
9/10/2019
0.00
2,347.04
102.50
$28,404.20
10/10/2019
0.00
2,354.86
94.68
$26,049.34
11/10/2019
0.00
2,362.71
86.83
$23,686.63
12/10/2019
0.00
2,370.58
78.96
$21,316.05
1/10/2020
0.00
2,378.49
71.05
$18,937.56
2/10/2020
0.00
2,386.41_
63.13
$16,551.15
3/10/2020
0.00
2,394.37
55.17
$14,156.78
4/10/2020
0.00
2,402.35
47.19
$11,754.43
5/10/2020
0.00
2,410.36
39.18
$9,344.07
6/10/2020
0.00
2,418.39
31.15
_$6,925.68
7/10/2020
0.00
2,426.45
23.09
$4,499.22
8/10/2020
0.00
2,434.54
15.00
$2,064.68
9/10/2020
0.00
2,064.68
6.88
$0.00
Annual Operating and Debt Service Budget
Fiscal Year 2018 Page 4
HERITAGE BAY
Community Development District
$1,900,000 Loan, 10 years, 3.05% (Due 7/1/27)
Amortization Schedule
Date
Payment
Principal Pymt
Interest Pymt
Principal
Balance
$86,959.05
8/1/2017
$0.00
$0.00
$221.02
$86,959.05
9/1/2017
$0.00
$0.00
$221.02
$86,959.05
10/1/2017
$0.00
$0.00
$221.02
$86,959.05
11/1/2017
$0.00
$0.00
$221.02
$86,959.05
12/1/2017
$0.00
$0.00
$221.02
$86,959.05
1/1/2018
$0.00
$0.00
$221.02
$86,959.05
2/1/2018
$0.00
$0.00
$221.02
$691,359.05
3/1/2018
$0.00
$0.00
$1,757.20
$1,295,759.05
4/1/2018
$0.00
$0.00
$3,293.39
$1,900,000.00
5/1/2018
$0.00
$0.00
$4,829.17
$1,900,000.00
6/1/2018
$0.00
$0.00
$4,829.17
$1,900,000.00
7/1/2018
$0.00
$0.00
$4,829.17
$1,900,000.00
8/1/2018
$20,139.71
$15,310.54
$4,829.17
$1,884,689.46
9/1/2018
$20,139.71
$15,349.46
$4,790.25
$1,869,340.00
10/1/2018
$20,139.71
$15,388.47
$4,751.24
$1,853,951.53
11/1/2018
$20,139.71
$15,427.58
$4,712.13
$1,838,523.95
12/1/2018
$20,139.71
$15,466.79
$4,672.92
$1,823,057.15
1/1/2019
$20,139.71
$15,506.11
$4,633.60
$1,807,551.04
2/1/2019
$20,139.71
$15,545.52
$4,594.19
$1,792,005.53
3/1/2019
$20,139.71
$15,585.03
$4,554.68
$1,776,420.50
4/1/2019
$20,139.71
$15,624.64
$4,515.07
$1,760,795.86
5/1/2019
$20,139.71
$15,664.35
$4,475.36
$1,745,131.50
6/1/2019
$20,139.71
$15,704.17
$4,435.54
$1,729,427.33
7/1/2019
$20,139.71
$15,744.08
$4,395.63
$1,713,683.25
8/1/2019
$20,139.71
$15,784.10
$4,355.61
$1,697,899.15
9/1/2019
$20,139.71
$15,824.22 1
$4,315.49
$1,682,074.94
10/1/2019
$20,139.71 !
$15,864.44
$4,275.27
$1,666,210.50
11/1/2019
$20,139.71
$15,904.76
$4,234.95
$1,650,305.74
12/1/2019
$20,139.71
$15,945.18
$4,194.53
$1,634,360.56
1/1/2020
$20,139.71 1
$15,985.71
$4,154.00
$1,618,374.85
2/1/2020
$20,139.71
$16,026.34
$4,113.37
$1,602,348.51
3/1/2020
$20,139.71
$16,067.07
$4,072.64
$1,586,281.43
4/1/2020
$20,139.71
$16,107.91
$4,031.80
$1,570,173.52
5/1/2020
$20,139.71
$16,148.85
$3,990.86
$1,554,024.67
6/1/2020
$20,139.71
$16,189.90
$3,949.81
$1,537,834.77
7/1/2020
$20,139.71_
$16,231.05
$3,908.66
$1,521,603.73
8/1/2020
$20,139.71
$16,272.30
$3,867.41
$1,505,331.43
_
9/1/2020
$20,139.71
$16,313.66
$3,826.05
$1,489,017.77
10/1/2020
11/1/2020
_ $20,139.71
$20,139.71
$16,355.12
$16,396.69
$3,784.59
$3,743.02
$1,472,662.64
$1,456,265.95
12/1/2020
1/1/2021
2/1/2021
$20,139.71
$20,139.71
$20,139.71
$16,438.37
$16,480.15
$16,522.04
$3,701.34
$3,65_9.56
$3,617.67
$1,439,827.58
$1,423,347.44
$1,406,825.40
Annual Operating and Debt Service Budget
Fiscal Year 2018 Page 5
HERITAGE BAY
Community Development District
$1,900,000 Loan, 10 years, 3.05% (Due 7/1/27)
Amortization Schedule
Date
Payment
Principal Pymt
Interest Pymt
Principal
Balance
3/1/2021
$20,139.71
$16,564.03
$3,575.68
$1,390,261.37
_
4/1/2021
$20,139.71
$16,606.13
$3,533.58
$1,373,655.24
5/1/2021
$20,139.71
$16,648.34
$3,491.37
1,357,006.91
6/1/2021
$20,139.71
$16,690.65
$3,449.06
$1,340,316.26
7/1/2021
$20,139.71
$16,733.07
$3,406.64
$1,323,583.18
8/1/2021
$20,139.71
$16,775.60
$3,364.11
$1,306,807.58
9/1/2021
$20,139.71
$16,818.24 1
$3,321.47
$1,289,989.34
10/1/2021
$20,139.71
$16,860.99
$3,278.72
$1,273,128.35
11/1/2021
$20,139.71
$16,903.84
$3,235.87
$1,256,224.51
12/1/2021
$20,139.71
$16,946.81
$3,192.90
$1,239,277.70
1/1/2022
$20,139.71
$16,989.88
$3,149.83
$1,222,287.83
2/1/2022
$20,139.71
$17,033.06
$3,106.65
$1,205,254.76
3/1/2022
$20,139.71
$17,076.35
$3,063.36
$1,188,178.41
4/1/2022
$20,139.71
$17,119.76
$3,019.95
$1,171,058.65
5/1/2022
$20,139.71
$17,163.27
$2,976.44
$1,153,895.38
6/1/2022
$20,139.71
$17,206.89
$2,932.82
$1,136,688.49
7/1/2022
$20,139.71
$17,250.63
$2,889.08
$1,119,437.86
8/1/2022
$20,139.71
$17,294.47
$2,845.24
$1,102,143.39
9/1/2022
$20,139.71
$17,338.43 1
$2,801.28
$1,084,804.96
10/1/2022
$20,139.71
$17,382.50
$2,757.21
$1,067,422.47
11/1/2022
$20,139.71
$17,426.68
$2,713.03
$1,049,995.79
12/1/2022
$20,139.71
$17,470.97
$2,668.74
$1,032,524.82
1/1/2023
$20,139.71
$17,515.38
$2,624.33
$1,015,009.44
2/1/2023
$20,139.71
$17,559.89
$2,579.82
$997,449.55
3/1/2023
$20,139.71
$17,604.53
$2,535.18
$979,845.02
4/1/2023
$20,139.71
$17,649.27
$2,490.44
$962,195.75
5/1/2023
6/1/2023
$20,139.71
$20,139.71
$17,694.13
$17,739.10
$2,445.58
$2,400.61
$944,501.62
$926,762.52
7/1/2023
$20,139.71
$17,784.19
$2,355.52
$908,978.33
8/1/2023
$20,139.71
$17,829.39
$2,310.32
$891,148.94
9/1/2023
$20,139.71
$17,874.71
$2,265.00
$873,274.23
10/1/2023
$20,139.71
$17,920.14
$2,219.57
$855,354.10
11/1/2023
$20,139.71
$17,965.69
$2,174.02
$837,388.41
12/1/2023
$20,139.71
$18,011.35
$2,128.36
$819,377.06
1/1/2024
$20,139.71
$18,057.13
$2,082.58
$801,319.94
2/1/2024
$20,139.71
$18,103.02
$2,036.69
$783,216.92
3/1/2024!
$20,139.71
$18,149.03
$1,990.68
$765,067.88
4/1/2024',
$20,139.71
$18,195.16
$1,944.55
$746,872.72
5/1/2024
$20,139.71
$18,241.41
$1,898.30
$728,631.31
6/1/2024
_
$20,139.71
$18,287.77
$1,851.94
$710,343.54
7/1/2024
$20,139.71
$18,334.25
$1,805.46
$692,009.29
8/1/2024
$20,139.71
$18,380.85
$1,758.86
$673,628.43
9/1/2024
$20,139.71 1
$18,427.57
$1,712.14
$655,200.86
Annual Operating and Debt Service Budget
Fiscal Year 2018 Page 6
HERITAGE BAY
Community Development District
$1,900,000 Loan, 10 years, 3.05% (Due 7/1/27)
Amortization Schedule
Date
Payment
Principal Pymt
Interest Pymt
Principal
Balance
10/1/2024
$20,139.71
$18,474.41
$1,665.30
$636,726.45
11/1/2024
$20,139.71
$18,521.36
$1,618.35
$618,205.09
12/1/2024
$20,139.71
$18,568.44
$1,571.27
$599,636.65
1/1/2025
$20,139.71
$18,615.63
$1,524.08
$581,021.02
2/1/2025
$20,139.71
$18,662.95
$1,476.76
$562,358.07
3/1/2025
$20,139.71
$18,710.38
$1,429.33
$543,647.69
4/1/2025
$20,139.71
$18,757.94
$1,381.77
$524,889.75
5/1/2025
$20,139.71
$18,805.62
$1,334.09
$506,084.13
6/1/2025
$20,139.71
$18,853.41
$1,286.30
$487,230.72
7/1/2025
$20,139.71
$18,901.33
$1,238.38
$468,329.39
8/1/2025
$20,139.71
$18,949.37
$1,190.34
$449,380.01
9/1/2025
$20,139.71
$18,997.54
$1,142.17
$430,382.48
10/1/2025
$20,139.71
$19,045.82
$1,093.89
$411,336.66
11/1/2025
$20,139.71
$19,094.23
$1,045.48
$392,242.43
12/1/2025
$20,139.71
$19,142.76
$996.95
$373,099.67
1/1/2026
$20,139.71
$19,191.42
$948.29
$353,908.25
2/1/2026
$20,139.71
$19,240.19
$899.52
$334,668.06
3/1/2026
$20,139.71
$19,289.10
$850.61
$315,378.96
4/1/2026
$20,139.71
$19,338.12
$801.59
$296,040.84
5/1/2026
$20,139.71
$19,387.27
$752.44
$276,653.57
6/1/2026
$20,139.71
$19,436.55
$703.16
$257,217.02
7/1/2026
$20,139.71
$19,485.95
$653.76
$237,731.07
8/1/2026
$20,139.71
$19,535.48
$604.23
$218,195.59
9/1/2026
$20,139.71
$19,585.13
$554.58
$198,610.46
10/1/2026
$20,139.71
$19,634.91
$504.80
$178,975.56
11/1/2026
$20,139.71
$19,684.81
$454.90
$159,290.74
12/1/2026
$20,139.71
$19,734.85
$404.86
$139,555.90
1/1/2027
$20,139.71
$19,785.01
$354.70
$119,770.89
2/1/2027
$20,139.71
$19,835.29
$304.42
$99,935.60
3/1/2027
$20,139.71
$19,885.71
$254.00
$80,049.89
4/1/2027
$20,139.71
$19,936.25
$203.46
$60,113.64
5/1/2027
$20,139.71
$19,986.92
$152.79
$40,126.72
6/1/2027
$20,139.71
$20,037.72
$101.99
$20,089.00
7/1/2027
$20,140.06
$20,089.00
$51.06
($0.00)
Annual Operating and Debt Service Budget
Fiscal Year 2018 Page 7
HERITAGE BAY
Community Development District
General Fund
Budget Narrative
Fiscal Year 2018
REVENUES
Interest -Investments
The District earns interest on the monthly average collected balance for their money market accounts.
Special Assessments -Tax Collector
The District will levy a Non -Ad Valorem assessment on all sold and platted parcels (using the uniform method) within the
District in order to pay for the operating expenditures during the Fiscal Year.
Special Assessments -Reserves
The District will levy a Non -Ad Valorem assessment on all sold and platted parcels (using the uniform method) within the
District in order reestablish reserves which were depleted due to the District having to address numerous lake bank
erosion issues.
Special Assessments -Lakes 30A & 30B
The District will levy a Non -Ad Valorem assessment on all sold and platted parcels (using the uniform method) within the
District in order to pay for the repair of Lakes 30A & 30B and any impending debt associated with making repairs.
Special Assessments -Discounts
Per Section 197.162 and Section 197.3632 of the Florida Statutes, discounts are allowed for early payments of
assessments collected by the Tax Collector and only when the Tax Collector is using the uniform methodology. The
budgeted amount for the fiscal year is calculated at 4% of the anticipated Non -Ad Valorem assessments.
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 meetings.
Professional Services -Engineering
The District's engineer provides general engineering services to the District, i.e. attendance and preparation for board
meetings when requested, review of invoices, and other specifically requested assignments.
Professional Services -Legal Services
The District's attorney provides general legal services to the District, i.e., attendance and preparation for Board meetings,
review of contracts, agreements, resolutions and other research as directed or requested by the BOS District Manager.
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. Severn Trent manages all of the District's financial activities such as accounts
payable, financial statements, auditing and budgeting in accordance with the management contract in effect.
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 which is based upon 1.5% of the anticipated Non -Ad
Valorem assessment collections.
Annual Operating and Debt Service Budget
Fiscal Year 2018 Page 8
HERITAGE BAY
Community Development District
General Fund
Budget Narrative
Fiscal Year 2018
EXPENDITURES
Administrative (continued)
Professional Services -Special Assessment
This is the Administrative fees to prepare the District's special assessment roll.
Professional Services -Web Site Maintenance
The cost of web hosting and regular maintenance of the District's website by Severn Trent Services.
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
Actual postage used for District mailings including agenda packages, vendor checks and other correspondence.
Insurance -General Liability
The District's General Liability & Public Officials Liability Insurance policy is with Public Risk Insurance Agency, Inc. They
specialize in providing governmental insurance coverage. The budgeted amount projects a 10% increase in the premium.
Printing and Binding
Copies used in the preparation of agenda packages, required mailings, and other special projects.
Legal Advertising
The District is required to advertise various notices for Board meetings and other public hearings in a newspaper of
general circulation.
Miscellaneous -Bank Charges
In the rare event of bank service charges from operating or money market accounts, the cost will be assigned here.
Miscellaneous -Assessment Collection Costs
The District reimburses the Collier County Tax Collector for 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 assessment collection cost is based on a maximum of 2% of the anticipated assessment collections.
Miscellaneous -Web Hosting
The District incurs the cost of owning the Heritage Bay CDD web domain.
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 an annual fee of $175 to the Department of Economic Opportunity Division of Community
Development.
Annual Operating and Debt Service Budget
Fiscal Year 2018 Page 9
HERITAGE BAY
Community Development District
Budget Narrative
Fiscal Year 2018
EXPENDITURES (continued)
Field
General Fund
Professional Services -Field Management
Field Management Services for the District is performed by Severn Trent Services. This includes the regular inspection of
all District assets and contractor performance monitoring. Items include but are not limited to: irrigation systems, ponds,
wetlands, preserves, roads, street signs, sidewalks and drainage systems. A monthly report is provided for the Board's
review to allow for their consideration of issues and action to consider.
R&M -Contingency
All other field expenses that do not fall into the category described above will be expensed to contingency.
Improvements -Lake Bank Restoration
Loan Proceeds are used to make improvements to Lakes 30A & 30B. Expenses are applied to this account.
Lakes & Ponds
Contracts -Lake and Wetland
A contract was negotiated with Lake & Wetland Management for monthly lake maintenance of the District's lakes and littoral
shelf maintenance which includes approximately 14.52 acres. Floridone Treatment was added May 2015.
Contracts -Lakes 30A & 30B
A contract was negotiated with Lake & Wetland Management for monthly maintenance of lakes 30A & 30B.
Contracts -Water Analysis
A contract was negotiated with CPH for bathymetric to be performed on Lakes.
Contracts -Water Quality Monitoring
A contract was negotiated with CPH for testing of the lakes and water quality monitoring.
R&M-Aquascaping
This is for any repair and maintenance expenses pertaining to the District's lakes that are not covered in the contract.
R&M -Lake Erosion
This is for any repair and maintenance expenses pertaining to erosion control that are not covered in the contract.
R&M -Contingency
All other lake expenses that do not fall into the categories described above will be expensed to contingency.
Reserve -Lakes
Lake improvement expenses that are projected to occur in the future are appropriated with this account.
Reserve-Stormwater System
Stormwater system/drainage expenses that are projected to occur in the future are appropriated with this account.
Annual Operating and Debt Service Budget
Fiscal Year 2018 Page 10
HERITAGE BAY
Community Development District
Budget Narrative
Fiscal Year 2018
EXPENDITURES (continued)
Debt Service
Operating Loan Repayment
Amortized principal payments are recorded to this account.
Interest Expense -Note
Amortized interest payments are recorded to this account.
Other Financing Sources (Uses)
Loan Proceeds
Receipt of loan proceed distributions pertaining to Lakes 30A & 30 B improvements are reported here.
General Fund
Annual Operating and Debt Service Budget
Fiscal Year 2018 Page 11
HERITAGE BAY
Community Development District
Exhibit "A"
Allocation of Fund Balances
AVAILABLE FUNDS
Amount
Beginning Fund Balance - Fiscal Year 2018 $ 267,207
Net Change in Fund Balance - Fiscal Year 2018 -
Reserves - Fiscal Year 2018 Additions 49,705
Total Funds Available (Estimated) - 9/30/2018 316,912
ALLOCATION OF AVAILABLE FUNDS
Assigned Fund Balance
Operating Reserve - First Quarter Operating Capital
Reserves - Erosion Control
Reserves - Lakes
Reserves - Lakes (FY17)
Reserves - Lakes (FY18)
95,041 ("
14,687
31,250
31,250
31,250 93,750
Reserves - Stormwater System (FY18) 18,455
Subtotal 221,933
Total Allocation of Available Funds 221,933
Total Unassigned (undesignated) Cash $ 94,979
Notes
(1) Represents approximately 3 months of operating expenditures
Annual Operating and Debt Service Budget
Fiscal Year 2018 Page 12
Heritage Bay
Community Development District
Debt Service Budget
Fiscal Year 2018
HERITAGE BAY
Community Development District Series 2014 Debt Service Fund
Summary of Revenues, Expenditures and Changes in Fund Balances
Fiscal Year 2018 Adopted Budget
ADOPTED ACTUAL PROJECTED TOTAL ANNUAL
ACTUAL BUDGET THRU JULY- PROJECTED BUDGET
ACCOUNT DESCRIPTION FY 2016 FY 2017 JUNE -2017 SEP -2017 FY 2017 FY 2018
REVENUES
Interest - Investments
$ 79 $ -
$ 1,983 $
300 $ 2,283 $ -
SpecialAssmnts- TaxCollector
1,308,563 1,308,564
1,308,564
- 1,308,564 1,308,564
Special Assmnts- Discounts
(47,707) (52,343)
(47,981)
- (47,981) (52,343)
TOTAL REVENUES
1,260,935 1,256,221
1,262,566
300 1,262,866 17256,221
EXPENDITURES
Administrative
ProfServ-Arbitrage Rebate
600
600
600
600
600
ProfServ-Property Appraiser
19,629
19,528
19,628
19,628
19,628
ProfServ-Trustee Fees
5,166
4,951
-
5,157
5,157
5,157
Misc-Assessmnt Collection Cost
15,404
26,171
25,212
-
25,212
26,171
Total Administrative
40,799
51,350
25,212
25,385
50,597
51,556
Debt Service
Principal Debt Retirement
545,000
565,000
565,000
-
565,000
585,000
Interest Expense
654,360
633,650
633,650
633,650
612,180
Total Debt Service
1,199,360
1,198,650
1,198,650
1,198,660
1,197,180
TOTAL EXPENDITURES
1,240,159
1,250,000
1,223,862
25,385
1,249,247
1,248,736
Excess (deficiency) of revenues
Over (under) expenditures 20,776 6,221 38,704 (25,085) 13,620 7,485
OTHER FINANCING SOURCES (USES)
Other NonOperating Uses -Deferred Costs (15,930) - -
Contribution to (Use of) Fund Balance 6,221 7,465
TOTAL OTHER SOURCES USES 15,930 6,221 - 7,485
Net change in fund balance
FUND BALANCE, BEGINNING
FUND BALANCE, ENDING
4,846 6,221 38,704 (25,085) 13,620 7,485
1,084,008 1,088,854 1,088,854 - 1,088,854 1,102,474
$ 1,088,854 $ 1,095,075 $ 1,127,558 $ (25,085) $ 1,102,474 $ 1,109,959
Annual Operating and Debt Service Budget
Fiscal Year 2018 Page 13
HERITAGE BAY
Community Development District
Amortization Schedule
2014 Refunding of Series 2005 Special Assessment Refunding Bonds
Year
Principal
special calls
Interest
Principal
Balance
FY Total DS
11/1/2017
$
-
$
$
306,090.00
306,090.00
$
$
16,110,000.00
15,525,000.00
$
1,197,180.00
5/1/2018 $ 585,000.00 $
11/1/2018
$
-
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
294,975.00
294,975.00
283,385.00
283,385.00
271,320.00
271,320.00
258,780.00
258,780.00
245,860.00
245,860.00
232,370.00
232,370.00
218,310.00
218,310.00
203,680.00
203,680.00
188,480.00
188,480.00
172,710.00
172,710.00
156,275.00
156,275.00
-
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
15,525,000.00
14,915,000.00
14,915,000.00
14,280,000.00
14,280,000.00
13,620,000.00
13,620,000.00
12,940,000.00
12,940,000.00
12,230,000.00
12,230,000.00
11,490,000.00
11,490,000.00
10,720,000.00
10,720,000.00
9,920,000.00
9,920,000.00
9,090,000.00
9,090,000.00
8,225,000.00
8,225,000.00
-
-
$
$
$
$
$
$
$
$
$
$
$
1,199,950.00
11201,770.00
1,202,640.00
1,197,560.00
1,201,720.00
1,204,740.00
1,206,620.00
1,207,360.00
1,206,960.00
1,210,420.00
8,537,550.00
5/1/2019 $ 610,000.00 $ -
11/1/2019 $ -
5/1/2020 $ 635,000.00 $ -
11/1/2020 $ -
5/1/2021 $ 660,000.00 �$ -
11/1/2021 $
5/1/2022 $ 680,000.00 $
11/1/2022 $
5/1/2023 $ 710,000.00 $
11/1/2023 $
5/1/2024 $ 740,000.00
$ -
11/1/2024
$ -
$
5/1/2025 $ 770,000.00
11/1/2025
$ -
5/1/2026 $ 800,000.00
$
11/1/2026
$
5/1/2027 $ 830,000.00
$
$ �',
_
11/1/2027
5/1/2028 $ 865,000.00
$ -
11/1/2028
$ - _
5/1/2029 $ 8,225,000.00
$ -
11/1/2029
$ -
Totals
1 $
16,110,000.00
$
$
5,664,470.00
1
$
21,774,470.00
Annual Operating and Debt Service Budget
Fiscal Year 2018 Page 14
HERITAGE BAY
Community Development District
Debt Service Fund
Budget Narrative
Fiscal Year 2018
REVENUES
Interest -investments
The District earns interest on the monthly average collected balance for their trust accounts.
Special Assessments -Tax Collector
The District will levy a Non -Ad Valorem assessment on all sold and platted parcels (using the uniform method) within the
District in order to pay for the operating expenditures during the Fiscal Year.
Special Assessments -Discounts
Per Section 197.162 and Section 197.3632 of the Florida Statutes, discounts are allowed for early payments of
assessments collected by the Tax Collector and only when the Tax Collector is using the uniform methodology. The
budgeted amount for the fiscal year is calculated at 4% of the anticipated Non -Ad Valorem assessments.
EXPENDITURES
Administrative
Professional Services -Arbitrage Rebate
The District contracted with an independent professional firm to annually calculate the District's Arbitrage Rebate
Liability on its bonds.
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. The property appraiser cost is based upon 1.5% of the
anticipated Non -Ad Valorem assessment collections.
Professional Services -Trustee
The District pays US Bank an annual fee for trustee services on the Series 2014 Special Assessment Bond. The
budgeted amount for the fiscal year is based on standard fees charged plus any out-of-pocket expenses.
Miscellaneous -Assessment Collection Costs
The District reimburses the Collier County Tax Collector for 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
assessment collection cost is based on a maximum of 2% of the anticipated assessment collections.
Debt Service
Principal Debt Retirement
The District pays regular principal payments annually in order to pay down/retire the debt.
Interest Expense
The District makes semi-annual interest payments on the outstanding debt.
Annual Operating and Debt Service Budget
Fiscal Year 2018 Page 15
Heritage Bay
Community Development District
Supporting Budget Schedules
Fiscal Year 2018
HERITAGE BAY
Community Development District All Funds
Comparison of Assessment Rates
Fiscal Year 2018 vs. Fiscal Year 2017
Product
General Fund
j FY 2018 FY 2017
Percent `
Change
FY 2018
Debt Service
FY 2017
Percent
Change
Total Assessments per Unit
a FY 2018 FY 2017 Percent
Change
Units
Executive
$357.89
$275.00
30%1
$1,494.25
$1,494.250%
$1,852.14
$1,769.25
5%
139
Classics
$357.89
$275.00
30%
$2,362.85
$2,362.85
0%
$2,720.74
$2,637.85
3%
95
Classics II
$357.89
$275.00
30%
$2,552.25
$2,552.25
0%
2 $2,910.14
$2,827.25
3%
18
Coach
$357.89
$275.00
30%
$1,054.76
$1,054.76
0%
$1,412.65
$1,329.76
6%
184
2 Story
$357.89
$275.00
30%
$878.97
$878.97
0%
$1,236.86
$1,153.97
7%
364
4Story
$357.89
$275.00
30%
$703.18
$703.18
0%
$1,061.07
$978.18
8%
450
1250
Annual Operating and Debt Service Budget
Fiscal Year 2018 Page 16
Exhibit "B"
Heritage Bay'1.7-18 Assessment Roll
Parcel ID
Development
Tvpe
O & M
Debt
Total
24171000025
LENNAR HOMES LLC
BISCAYNE BAY AT HERITAGE BAY
UNIT FOUR TRACT LB -1
$0
$0
$0.0000
24171000041
HERITAGE BAY GOLF & COUNTRY
BISCAYNE BAY AT HERITAGE BAY
UNIT FOUR TRACT R-1
$0
$0
$0.0000
24171000067
GERSHKOFF, STEVEN G=& LINDA A
BISCAYNE BAY AT HERITAGE BAY
UNIT FOUR LOT 197
$358
$2,363
$2,720.7400
24171000083
STARK, JAMES R=& LINDA K
BISCAYNE BAY AT HERITAGE BAY
UNIT ED JR LOT 198
$358
$2,363
$2,720.7400
24171000106
PEREIRA, KENNETH J=& DIANNA
BISCAYNE BAY AT HERITAGE BAY
UNIT FOUR LOT 199
$358
$2,363
$2,720.7400
24171000122
HALL, CYRIL F=& JOAN I
BISCAYNE BAY AT HERITAGE BAY
UNIT FOUR LOT 200
$358
$2,363
$2,720.7400
24171000148
TRIANO JR. FREDERICK M
BISCAYNE BAY AT HERITAGE BAY
UNIT FOUR LOT 201
$358
$2,363
$2,720.7400
24171000164
PALUMBO, STEPHEN E_& BARBARA R
BISCAYNE BAY AT HERITAGE BAY
UNIT FOUR LOT 202
$358
$2,363
$2,720.7400
24171000180
PONS, VINCENT=& JANICE C
BISCAYNE BAY AT HERITAGE BAY
UNIT FOUR LOT 203
$358
$2,363
$2,720.7400
24171000203
SHANE, PAUL R
BISCAYNE RAY AT HERITAGE BAY
UNIT FOUR LOT 204
$358
$2,363
$2,720.7400
24171000229
2391425 ONTARIO LTD
BISCAYNE BAY AT HERITAGE BAY
UNIT FOUR LOT 205
$358
$2,363
$2,720.7400
24171000245
LITTLE FAMILY TRUST
BISCAYNE BAY AT HERITAGE BAY
UNIT FOUR LOT 206
$358
$2,363
$2,720.7400
24171000261
FOSTER, JOHN P=& DOROTHY J
BISCAYNE BAY AT HERITAGE BAY
UNIT FOUR LOT 207
$358
$2,363
$2,720.7400
24171000287
WERTZ, WILLIAM D=& SUZANNE
BISCAYNE BAY AT HERITAGE BAY
UNIT FOUR LOT 208
$358
$2,363
$2,720.7400
24171000300
LUKAS, ROBERT W=& AGNES M
BISCAYNE BAY AT HERITAGE BAY
UNIT FOUR LOT 209
$358
$2,363
$2,720.7400
24171000326
RICHARD F RUHL TRUST OF 2012
BISCAYNE BAY AT HERITAGE BAY
UNIT FOUR LOT 210
$358
$2,363
$2,720.7400
24171000342
ADAMS, HARVEY E
BISCAYNE BAY AT HERITAGE BAY
UNIT FOUR LOT 211
$358
$2,363
$2,720.7400
24171000368
PARKS, RAYMOND F=& MARY J
BISCAYNE BAY AT HERITAGE BAY
UNIT FOUR LOT 212
$358
$2,363
$2,720.7400
24171000384
MENARY, JOHN THOMAS
BISCAYNE BAY AT HERITAGE BAY
UNIT FOUR LOT 213
$358
$2,363
$2,720.7400
24171000407
MORRIS, JOSEPH M
BISCAYNE BAY AT HERITAGE BAY
UNIT FOUR LOT 214
,$358
$2,363
$2,720.7400
24171000423
O'BRIEN, ROBERT W-& THERESA L
BISCAYNE BAY AT HERITAGE BAY
UNIT FOUR LOT 215
$358
$2,363
$2,720.7400
24171000449
1IEINDEL, JOHN=& SUE
DISCAYNE BAY AT HERITAGE BAY
UNIT FOUR LOT 216
$358
$2,363
$2,720.7400
24171000465
GALLO, FRANK R=& BRENDA V
BISCAYNE BAY AT HERITAGE BAY
UNIT FOUR LOT 217
$358
$2,363
$2,720.7400
24171000481
CUTCLIFFE FAMILY TRUST
BISCAYNE BAY AT HERITAGE BAY
UNIT FOUR LOT 218
$358
$2,363
$2,720.7400
24171000504
RONALD D MORRIS TRUST
BISCAYNE BAY AT HERITAGE BAY
UNIT FOUR I.OT 219
$358
$2,363
$2,720.7400
24171000520
TERESA LYNCH LIVING TRUST
BISCAYNE BAY AT HERITAGE BAY
UNIT FOUR LOT 220
$358
$2,363
$2,720.7400
24171000546
INGVALSON, BRIAN 1=& LEZLIE K
BISCAYNE BAY AT HERITAGE BAY
UNIT FOUR LOT 221
$358
$2,363
$2,720.7400
24171000552
EVANS, DOUGLAS R=& KARIN K
BISCAYNE BAY AT HERITAGE BAY
UNIT FOUR LOT 222
$358
$2,363
$2,720.7400
24171000588
TESSMER, IRVIN E=& PAULA S
BISCAYNE BAY AT HERITAGE BAY
UNIT FOUR LOT 223
$358
$2,363
$2,720.7400
24171000601
GIBBONS, GERALD P=& MARENA G
BISCAYNE BAY AT HERITAGE BAY
UNIT FOUR LOT 224
$358
$2,363
$2,720.7400
24171000627
POVSE, SHAWN D
BISCAYNE BAY AT HERITAGE BAY
UNIT FOUR LOT 225
$358
$2,363
$2,720.7400
24171000643
BUSSARD JR, RUSSELL
BISCAYNE BAY AT HERITAGE BAY
UNIT FOUR LOT 226
$358
$2,363
$2,720.7400
24171000659
LAYTON, NICHOLAS=& EILEEN
BISCAYNE BAY AT HERITAGE BAY
UNIT FOUR LOT 227
$358
$2,363
$2,720.7400
24171000685
CHRISTINE M PUMO REV TRUST
BISCAYNE BAY AT HERITAGE BAY
UNIT FOUR LOT 228
$358
$2,363
$2,720.7400
241710007D8
SANDERS, GUY M=& JOAN H
BISCAYNE BAY AT HERITAGE BAY
UNIT FOUR LOT 229
$358
$2,363
$2,720-7400
24171000724
ADKINS, JOHN MARION
BISCAYNE BAY AT HERITAGE BAY
UNIT FOUR LOT 230
$358
$2,363
$2,720.7400
24171000740
TANIS. EARL P=& JOANNE M
BISCAYNE BAY AT HERITAGE BAY
UNIT FOUR LOT 231
$358
$2,363
$2,720.7400
24171000756
GUZMAN, JAMES P=& GERALDINE J
BISCAYNE BAY AT HERITAGE BAY
UNIT FOUR LOT 232
$358
$2,363
$2,720.7400
24171000782
WEBS? ER, S1 EVEN J=& JUDY A
BISCAYNE BAY AT HERITAGE BAY
UNIT FOUR LOT 233
$358
$2,363
$2,720.7400
24171000805
HOLMES, DONALD B=& DOROTHY D
BISCAYNE BAY AT HERITAGE BAY
UNIT FOUR LOT 234
$358
$2,363
$2,720.7400
24171000821
CIPOLLA JR, CTTO PHILLIP
BISCAYNE BAY AT HERITAGE BAY
UNIT FOUR LOT 235
$358
$2,363
$2,720.7400
24171000847
GREBING, MICHAEL ROBERT
BISCAYNE BAY AT HERITAGE BAY
UNIT FOUR LOT 236
$358
$2,363
$2,720.7400
24171000853
ELLBERG, ROSS A
BISCAYNE BAY AT HERITAGE BAY
UNIT FOUR LOT 237
$358
$2,363
$2,720.7400
24171000889
SiUL I , RICHARD T=& BARBARA A
BISCAYNE BAY AT HERITAGE BAY
UNIT FOUR LOT 238
$358
$2,363
$2,720.7400
24171000902
RIGSBEF_, JAMES P
BISCAYNE BAY AT HERITAGE BAY
UNIT FOUR LOT 239
$358
$2,363
$2,720.7400
24171000928
GENTILE JR, JOSEPH J
BISCAYNE BAY AT HERITAGE BAY
UNIT FOUR LOT 240
$358
$2,363
$2,720.7400
24171000944
GALLO, FRANK=& M CAROLYN
BISCAYNE BAY AT HERITAGE BAY
UNIT FOUR LOT 241
$358
$2,363
$2,720.7400
24171000960
NOHAVA, DAVID C=& ROSANNE M
BISCAYNE BAY AT HERITAGE BAY
UNIT FOUR LOT 242
$358
$2,363
$2,720.7400
24171000986
RKCK HOLDINGS LLC
BISCAYNE BAY AT HERITAGE BAY
UNIT FOUR LOT 243
$358
$2,363
$2,720.7400
24171001008
MCCULLOCH, ANDREW M=& JUNE F
BISCAYNE BAY AT HERITAGE BAY
UNIT FOUR LOT 244
$358
$2,363
$2,720.7400
24171001024
ROSE MARIE NAGY REV TRUST
BISCAYNE BAY AT HERITAGE BAY
UNIT FOUR LOT 245
$358
$2,363
$2,720.7400
24171001040
DOVER HEALTH MANAGEMENT
BISCAYNE BAY AT HERITAGE BAY
UNIT FOUR LOT 246
$358
$2,363
$2,720.7400
24171001056
KIRKHAM, BRUCE E_& SUZANNE M
BISCAYNE BAY AT HERITAGE BAY
UNIT FOUR LOT 247
$358
$2,363
$2,720.7400
24171001082
GOODICK, RICHARD L=& EILEEN M
BISCAYNE BAY AT HERITAGE BAY
UNIT FOUR LOT 248
$358
$2,363
$2,720.7400
24171001105
RUSSELL FORBES INVEST LTD
BISCAYNE BAY AT HERITAGE BAY
UNIT FOUR LOT 249
$358
52,363
$2,720.7400
24171001121
KASTNER, LINDA L
BISCAYNE BAY AT HERITAGE BAY
UNIT FOUR LOT 250
$358
$2,363
$2,720.7400
26145000020
M A & K A M ALTOBELLI TRUST
COACH HOMES I AT HERITAGE BAY
A CONDOMINIUM UNIT 37101
$358
$1,055
$1,412.6500
26145000046
WELKA, HARRY R=& SUSAN M
COACH HOMES I AT HERITAGE BAY
A CONDOMINIUM UNIT 37102
$358
$1,055
$1,412.6500
26145000052
WANGARD, JAMES=& LINDA
COACH HOMES I AT HERITAGE BAY
A CONDOMINIUM UNIT 37201
$358
$1,055
$1,412.6500
26145000088
CRIMMINS, LORI A
COACH HOMES I AT HERITAGE BAY
A CONDOMINIUM UNIT 37202
$358
$1,055
$1,412.6500
26145000101
KOZLOWSKI, LOUIS F=& SHIRLEY F
COACH HOMES I AT HERITAGE BAY
A CONDOMINIUM UNIT 38101
$358
$1,055
$1,412.6500
26145000127
J A BOSTATER REV TRUST
COACH HOMES I AT HERITAGE BAY
A CONDOMINIUM UNIT 38102
$358
$1,055
$1,412.6500
26145000143
ORS', PHILIP G=& ELIZABETH T
COACH HOMES I AT HERITAGE BAY
A CONDOMINIUM UNIT 38201
$358
$1,055
$1,412.6500
26145000169
PAUL, BRIAN G
COACH HOMES I AT HERITAGE BAY
A CONDOMINIUM UNIT 38202
$358
$1,055
$1,412.6500
26145000185
MCNEILA, MICHAEL=& ANN
COACH HOMES I AT HERITAGE BAY
A CONDOMINIUM UNIT 39101
$358
$1,055
$1,412.6500
26145000208
JORDHAMO, GEORGE M=& SUSAN W
COACH HOMES I AT HERITAGE BAY
A CONDOMINIUM UNIT 39102
$358
$1,055
$1,412.6500
26145000224
JEFFREY S NATHAN REV TRUST
COACH HOMES I AT HERITAGE BAY
A CONDOMINIUM UNIT 30201
$358
$1,D56
$1,412.6500
26145000240
F J CASCERCERI REV TRUST
COACH HOMES I AT HERITAGE BAY
A CONDOMINIUM UNIT 39202
$358
$1,055
$1,412.6500
26145000266
MCMONAGLE, THOMAS
COACH HOMES I AT HERITAGE BAY
A CONDOMINIUM UNIT 40101
$358
$1,055
$1,412.6500
26145000282
NEVILLE, MARK E=& DEBORAH
COACH HOMES I AT HERITAGE BAY
A CONDOMINIUM UNIT 40102
$358
$1,055
$1,412.6500
26145000305
CAFFLA, LLC
COACH HOMES I AT HERITAGE BAY
A CONDOMINIUM UNIT 40201
$358
$1,055
$1,412.6500
26145000321
CARNAGGIO, ANTHONY V
COACH HOMES I AT HERITAGE BAY
A CONDOMINIUM UNIT 40202
$358
$1,055
$1,412.6500
26145000347
ARNOLD, ROBERT T=& LISA
COACH HOMES I AT HERITAGE BAY
A CONDOMINIUM UNIT 41101
$358
$1,055
$1,412.6500
26145000363
DUMAIS, ROBERT HENRY
COACH HOMES I AT HERITAGE BAY
A CONDOMINIUM UNIT 41102
$358
$1,055
$1,412.6500
2614.5000389
GEORGE, JEFF=& JOAN
COACH HOMES I AT HERITAGE BAY
A CONDOMINIUM UNIT 41201
$358
$1,055
$1.412.6500
Heritage BaV'17-18 Assessment Roll
Parcel ID
Development
Type
0 & M
Debt
Total
26145000402
WOOLF, STANLEY=& CAROL S
COACH
HOMES I AT HERITAGE BAY
A CONDOMINIUM
UNIT 41202
$358
$1,055
$1,4126500
26145000428
CHLAUPEK, TODD D=& BARBARA K
COACH
HOMES I AT HERITAGE BAY
A CONDOMINIUM
UNIT 42101
$358
$1,055
$1,412.6500
26145000444
PAVLAK, JOHN B=& DEBBIE
COACH
HOMES I AT HERITAGE BAY
A CONDOMINIUM
UNIT 42102
S358
$1,055
$1,412.6500
26145000460
CROSS, ORVAL E
COACH
HOMES I AT HERITAGE BAY
A CONDOMINIUM
UNIT 42201
5358
$1,055
$1,412.6500
26145000486
STANLEY, BRUCE M=& DIANE M
COACH
HOMES I AT HERITAGE BAY
A CONDOMINIUM
UNIT 42202
5358
$1,055
$1,412.6500
26145000509
OBRIEN, ROBERT E_& MARY P
COACH
HOMES I AT HERITAGE BAY
A CONDOMINIUM
UNIT 43101
S358
$1,055
$1,412.6500
26145000525
LAPORTA, JOHN M=& LINDA
COACH
HOMES I AT HERITAGE BAY
A CONDOMINIUM
UNIT 43102
5358
$1,055
$1412.6500
26145000541
K L NORTHON REV LIV TRUST
COACH
HOMES I AT HERITAGE BAY
A CONDOMINIUM
UNIT 43201
5358
$1,055
$1,412.6500
26145000567
LAUBERTE, PAUL=& DEBORAH L
COACH
HOMES I AT HERITAGE BAY
A CONDOMINIUM
UNIT 43202
5358
$1,055
$1,412.6500
26145000583
GEIGER, JEFFREY M=& CONSTANCE
COACH
HOMES I AT HERITAGE BAY
A CONDOMINIUM
UNIT 44101
S358
$1,055
$1,412.6500
26145000606
MYTROW ITZ III, JOHN=& SUSAN E
COACH
HOMES I AT HERITAGE BAY
A CONDOMINIUM
UNIT 44102
5358
$1,055
$1,412.6500
26145000622
SCHUMAN, THOMAS=& FLORENCE
COACH
HOMES I AT HERITAGE BAY
A CONDOMINIUM
UNIT 44201
$358
$1,055
$1,412.6500
26145000648
LEILA D WANNA TRUST
COACH
HOMES I AT HERITAGE BAY
A CONDOMINIUM
UNIT 44202
3358
$1,055
$1,412.6500
26145000664
SMOKO, RONALD L=& ANGELA
COACH
HOMES I AT HERITAGE BAY
A CONDOMINIUM
UNIT 45101
5358
$1,055
$1,412.6500
26145000680
DOUGHTY, PAUL=& SHELLEY
COACH
HOMES I AT HERITAGE BAY
A CONDOMINIUM
UNIT 45102
5358
$1,055
$1,412.6500
26145000703
BROOK, JAMES S=& LAURA L
COACH
HOMES I AT HERITAGE BAY
A CONDOMINIUM
UNIT 45201
S358
$1,055
$1,412.6500
26145000729
ST PIER, DEAN A=& LYNEA A
COACH
HOMES I AT HERITAGE BAY
A CONDOMINIUM
UNIT 45202
$358
$1,055
$1,4126500
26145000923
ROGERS, BEULAH H
COACH
HOMES II AT HERITAGE BAY
A CONDOMINIUM
UNIT 46101
5358
$1,055
$1,412.6500
26145000949
DESENS, MICHAEL A=& TERRI L
COACH
HOMES II AT HERITAGE BAY
A CONDOMINIUM
UNIT 46102
5358
$1,055
$1,412.6500
26145000965
SCHAAB, MATTHEW P
COACH
HOMES It AT HERITAGE BAY
A CONDOMINIUM
UNIT 46201
S358
$1,055
$1,412.6500
26145000981
DECHMAN TR, DAVID A
COACH
HOMES II AT HERITAGE BAY
A CONDOMINIUM
UNIT 46202
$358
$1,055
$1,412.6500
26145001003
VEENEMAN, JOHN P
COACH
HOMES it AT HERITAGE BAY
A CONDOMINIUM
UNIT 47101
$358
$1,055
$1,412.6500
26145001029
GUDOFSKY, TERRENCE
COACH
HOMES 11 .AT HERITAGE BAY
A CONDOMINIUM
UNIT 47102
$358
$1,055
$1,412.6500
26145001045
BAILEY, DAVID S=& JACKIE T
COACH
HOMES 11 AT HERITAGE BAY
A CONDOMINIUM
UNIT 47201
$358
$1,055
$1,412.6500
26145001061
LEWIS, DANIEL H=& DIANE M
COACH
HOMES 11 AT HERITAGE BAY
A CONDOMINIUM
UNIT 47202
$358
$1,055
$1,412.6500
26145001087
BOLLINGER, EDWARD P
COACH
HOMES It AT HERITAGE BAY
A CONDOMINIUM
UNIT 48101
$358
$1,055
$1,412.6500
26145001100
CHESHAM, CHARLOTTE
COACH
HOMES 11 AT HERITAGE BAY
A CONDOMINIUM
UNIT 48102
$358
$1,055
$1,412.6500
26145001126
LALA, JOHN F=& PATRICIA
COACH
HOMES 11 AT HERITAGE BAY
A CONDOMINIUM
UNIT 48201
$358
$1,D55
$1,412.6500
26145001142
YUHAS, ANDREW B=& VALARIE T
COACH
HOMES 11 AT HERITAGE BAY
A CONDOMINIUM
UNIT 48202
$358
$1,055
$1,412.6500
26145001168
HASKELL, ZOE E
COACH
HOMES 11 AT HERITAGE BAY
A CONDOMINIUM
UNIT 49101
$35B
$1,055
$1.412.6500
26145001184
GRAND, BARBARA
COACH
HOMES II AT HERITAGE BAY
A CONDOMINIUM
UNIT 49102
$358
$1,055
$1 4126500
26145001207
GRAYEM, JAMES E=& CHERYL L
COACH
HOMES 11 AT HERITAGE BAY
A CONDOMINIUM
UNIT 49201
$35B
$1,055
$1,412.6500
25145001223
MCWHERTER, KENT C=& CONNIE S
COACH
HOMES II AT HERITAGE BAY
A CONDOMINIUM
UNIT 49202
$358
$1,055
$1,412.6500
26145001249
HISCOCK FAMILY TRUST
COACH
HOMES II AT HERITAGE BAY
A CONDOMINIUM
UNIT 50101
$358
$1,055
$1,412.6500
26145001265
HOCTOR, MADELON S
COACH
HOMES II AT HERITAGE BAY
A CONDOMINIUM
UNIT 50102
$35B
$1,055
$1,412.6500
26145001281
ODOCKER, TERRY E
COACH
HOMES It AT HERITAGE BAY
A CONDOMINIUM
UNIT 50201
$358
$1,055
$1,412.6500
26145001304
LEMONS, JAMES R=& SUZANNE
COACH
HOMES 11 AT HERITAGE BAY
A CONDOMINIUM
UNIT 50202
$358
$1,055
$1,412.6500
26145001320
PARSONS, ERIC
COACH
HOMES 11 AT HERITAGE BAY
A CONDOMINIUM
UNIT 51101
$358
$1,055
$1,412.6500
28145001346
HANNAN, TERENCE M
COACH
HOMES II AT HERITAGE BAY
A CONDOMINIUM
UNIT 51102
$358
$1,055
$1,412.6500
26145001362
TRAINER 111, JOHN WILLIAM M
COACH
HOMES II AT HERITAGE BAY
A CONDOMINIUM
UNIT 51201
$358
$1,055
$1,412.6500
26145001388
RONALD D SLEITER REV TRUST
COACH
HOMES II AT HERITAGE BAY
A CONDOMINIUM
UNIT 51202
$358
$1,055
$1,412.6500
26145001401
PIZZARELLO. JAMES J
COACH
HOMES 11 AT HERITAGE BAY
A CONDOMINIUM
UNIT 52101
$358
$1,055
$1,412.6500
26145001427
LIBERTY TURKEY FARM L C
COACH
HOMES II AT HERITAGE BAY
A CONDOMINIUM
UNIT 52102
$358
$1,055
$1,412.6500
26145001443
BRADLEY TR, JAMES S=& JOYCE E
COACH
HOMES 11 AT HERITAGE BAY
A CONDOMINIUM
UNIT 52201
$358
$1,055
$1,412.6500
26145001469
STOUT JR, RICHARD W
COACH
HOMES II AT HERITAGE BAY
A CONDOMINIUM
UNIT 52202
$35B
$1,055
$1,412.6500
26145001485
BOMHOLT, KEITH T
COACH
HOMES 11 AT HERITAGE BAY
A CONDOMINIUM
UNIT 53101
$358
$1,055
$1,412.6500
26145001508
OSTROWSKI, JOHN C=& ARLEEN R
COACH
HOMES II AT HERITAGE BAY
A CONDOMINIUM
UNIT 53102
$358
$1,055
$1412.6500
26145001524
VAN KLEECK, SHARON L
COACH
HOMES 11 AT HERITAGE BAY
A CONDOMINIUM
UNIT 53201
$358
$1,055
$1,412.6500
2614.5001540
MACKOW, ANTHONY=& HILDA
COACH
HOMES II AT HERITAGE BAY
A CONDOMINIUM
UNIT 53202
$358
$1,055
$1,412.6500
26145001566
RICE TAYLOR REALTY TRUST
COACH
HOMES II AT HERITAGE BAY
A CONDOMINIUM
UNIT 54101
$358
$1,055
$1.412.6500
26145001582
MILLER, JACK S
COACH
HOMES II AT HERITAGE BAY
A CONDOMINIUM
UNIT 54102
$358
$1,055
$1,412.6500
26145001605
RALPH, SALLYJ
COACH
HOMES II AT HERITAGE BAY
A CONDOMINIUM
UNIT 54201
$358
$1,055
$1,412.6500
26145001621
GAVARIS, CHRIS J=& SHELLEY J
COACH
HOMES II AT HERITAGE BAY
A CONDOMINIUM
UNIT 54202
$358
$1,055
$1,412.6500
26145001647
STEVEN EUGENE BERRY REV TRUST
COACH
HOMES II AT HERITAGE BAY
A CONDOMINIUM
UNIT 55101
$358
$1,055
$1,412.6500
26145001663
WALSH, MAUREEN
COACH
HOMES it AT HERITAGE BAY
A CONDOMINIUM
UNIT 55102
$358
$1,055
$1.412.6500
26145001689
DESILVA JR, DERRICK M
COACH
HOMES It AT HERITAGE BAY
A CONDOMINIUM
UNIT 55201
$358
$1,055
$1,412.6500
26145001702
KUCHARIK, PETER=& MARY ELLEN
COACH
HOMES It AT HERITAGE BAY
A CONDOMINIUM
UNIT 55202
$358
$1,055
$1,412.6500
26145001728
GOODWIN, ROBERT D=& CARLA
COACH
HOMES 11 AT HERITAGE BAY
A CONDOMINIUM
UNIT 56101
$358
$1,055
$1,412.6500
26145001744
PRZYBYLOSKI FAMILY LIV TRUST
'COACH
HOMES II AT HERITAGE BAY
A CONDOMINIUM
UNIT 56102
$358
$1,055
$1,412.6500
26145001760
SMITH, MICHAEL M=& LUCIENNE E
COACH
HOMES II AT HERITAGE BAY
A CONDOMINIUM
UNI1 56201
$358
$1,055
$1,412.6500
26145001786
BURNS FAMILY TRUST
COACH
HOMES It AT HERITAGE BAY
A CONDOMINIUM
UNIT 56202
$358
$1,055
$1,412.6500
26145001609
MAJEWSKI, EMELDA J=& THOMAS A
COACH
HOMES II AT HERITAGE BAY
A CONDOMINIUM
UNIT 57101
$358
$1,055
$1,412.6500
26145001825
MELECO, VINCENT=& KAREN
COACH
HOMES II AT HERITAGE BAY
A CONDOMINIUM
UNIT 57102
$358
$1,055
$1,412.6500
26145001841
BACA, DENNIS A
COACH
HOMES 11 AT HERITAGE BAY
A CONDOMINIUM
UNIT 57201
$358
$11D55
$1,412.6500
26145001867
GOUVIS, JAMES P
COACH
HOMES II AT HERITAGE BAY
A CONDOMINIUM
UNIT 57202
$358
$1,055
$1,412.6500
26145001883
MARY LEE PARISI REV TRUST
COACH
HOMES II AT HERITAGE BAY
A CONDOMINIUM
UNIT 58101
$358
$1,055
$1,412-6500
26145001906
SANDRA S LAGER REV TRUST
COACH
HOMES II AT HERITAGE BAY
A CONDOMINIUM
UNIT 58102
$358
$1,055
$1,412.6500
26145001922
AOUAXCHANGE LLC
COACH
HOMES 11 AT HERITAGE BAY
A CONDOMINIUM
UNIT 58201
$358
$1,055
$1,412.6500
26145001948
ATOLS, SANDRA L
COACH
HOMES II AT HERITAGE BAY
A CONDOMINIUM
UNIT 58202
$358
57,055
$1,412.6500
26145001964
D R HEDEN & J M HEDEN RV TRUST
COACH
HOMES II AT HERITAGE BAY
A CONDOMINIUM
UNIT 59101
$358
$1,055
$1,412.6500
26145001980
NELSON TR, DONALD E=& SUSAN J
COACH
HOMES II AT HERITAGE BAY
A CONDOMINIUM
UNIT 59102
$358
S1,055
$1,412.6500
26145002002
TERRIO, THOMAS M=& THERESA M
COACH
HOMES it AT HERITAGE BAY
A CONDOMINIUM
UNIT 59201
$358
$1,055
$1,412.6500
26145002028
RAJDA, MALGORZATA=& MIROSLAW
COACH
HOMES 11 AT HERITAGE BAY
A CONDOMINIUM
UNIT 59202
$358
$1,055
$1,412.6500
26145002044
NETTLETON, JOHN=&'VALARIE
COACH
HOMES it AT HERITAGE BAY
A CONDOMINIUM
UNIT 50101
$358
$1,055
$1,412.6500
26145002060
ROSS INVESTMENT PROPERTIES LLC
COACH
HOMES It AT HERITAGE BAY
A CONDOMINIUM
UNIT 50102
$355
$1,055
$1,412.6500
Heritage Bay'17-18 Assessment Roll
Parcel ID
Develooment
Tvpe
O & M
Debt
Total
26145002086 10538 SMOKEHOUSE BAY NMN TRUST
COACH HOMES It AT HERITAGE BAY
A CONDOMINIUM UNIT 60201
$358
$1,055
$1,412.6500
26145002109 SULLIVAN, ROBERT
COACH HOMES 11 AT HERITAGE BAY
A CONDOMINIUM UNIT 60202
$358
$1,055
$1,412.6500
26145002125 ORSI, PHILIP G=& ELIZABETH T
COACH HOMES 11 AT HERITAGE BAY
A CONDOMINIUM UNIT 61101
$358
$1,055
$1,412.6500
26145002141 STRAUB, PHILLIP WALTER
COACH HOMES It AT HERITAGE BAY
A CONDOMINIUM UNIT 61102
$358
$1,055
$1,412.6500
26145002167 STAPLES, RICHARD P
COACH HOMES II AT HERITAGE BAY
A CONDOMINIUM UNIT 61201
$358
$1,055
$1,412.6500
26145002183 ZINGARO, RALPH J
COACH HOMES 11 AT HERITAGE BAY
A CONDOMINIUM UNIT 61202
$358
$1,055
$1,412.6500
26145002206 MCLEAN REVOCABLE TRUST
COACH HOMES II AT HERITAGE BAY
A CONDOMINIUM UNIT 62101
$358
$1,055
$1,412.6500
26145002222 KRIEGER, MICHAEL B=& JUDY M
COACH HOMES II AT HERITAGE BAY
A CONDOMINIUM UNIT 62102
$358
$1,055
$1,412.6500
26145002248 RICHARDSON, DAVID H
COACH HOMES II AT HERITAGE BAY
A CONDOMINIUM UNIT 62201
$358
$1,055
$1,412.6500
26145002264 BRUCHANSKI, KENNETH=& SUSAN C
COACH HOMES II AT HERITAGE BAY
A CONDOMINIUM UNIT 62202
$358
$1,055
$1,412.6500
26145002280 NOWKA, STERLING W=& LOUISE A
COACH HOMES II AT HERITAGE BAY
A CONDOMINIUM UNIT 63101
$358
$1,055
$1,412.6500
26145002303 DLH FAMILY TRUST
COACH HOMES II AT HERITAGE BAY
A CONDOMINIUM UNIT 63102
$358
$1,055
$1,412.6500
26145002329 MURRAY JR, THOMAS R=& KAREN S
COACH HOMES II AT HERITAGE BAY
A CONDOMINIUM UNIT 63201
$358
$1,055
$1,412.6500
26145002345 MATTHEWS, JOHN C=& LINDA E
COACH HOMES II AT HERITAGE BAY
A CONDOMINIUM UNIT 63202
$358
$1,055
$1,412.6500
26145002361 HORTON, KEVIN M=& ANN K
COACH HOMES II AT HERITAGE BAY
A CONDOMINIUM UNIT 64101
$358
$1,055
$1,412.6500
26145002387 MCCUAIG, PETER=& DEBORAH
COACH HOMES II AT HERITAGE BAY
A CONDOMINIUM UNIT 64102
$358
$1,055
$1,412.6500
26145002400 MASTRANGELO, NORGE R
COACH HOMES it AT HERITAGE BAY
A CONDOMINIUM UNIT 64201
$358
$1,055
$1,412.6500
26145002426 ZUCCALA, MICHAEL J
COACH HOMES 11 AT HERITAGE BAY
A CONDOMINIUM UNIT 64202
$358
$1,055
$1,412.6500
26145002442 SICA JR, SAMUEL M
COACH HOMES It AT HERITAGE BAY
A CONDOMINIUM UNIT 65101
$358
$1,055
$1,412.6500
26145002468 LANGAN, MARTIN L=& CAROLYN P
COACH HOMES II AT HERITAGE BAY
A CONDOMINIUM UNIT 65102
$358
$1,055
$1,412.6500
26145002484 HOLLINDEN, GERALD A=& CHERYL A
COACH HOMES II AT HERITAGE BAY
A CONDOMINIUM UNIT 65201
$358
$1,055
$1,412.6500
26145002507 ZAJAC. MORTIMER D=& BARBARA M
COACH HOMES II AT HERITAGE BAY
A CONDOMINIUM UNIT 65202
$358
$1,055
$1,412.6500
26145002523 MOUFAWAD, SAMI E_& COLETTE G
COACH HOMES II AT HERITAGE BAY
A CONDOMINIUM UNIT 66101
$358
$1,055
$1,412,6500
26145002549 HECK, KARL T=& PENNY L
COACH HOMES II AT HERITAGE BAY
A CONDOMINIUM UNIT 66102
$358
$1,055
$1,412.6500
26145002565 MORSE, DANIEL F
COACH HOMES II AT HERITAGE BAY
A CONDOMINIUM UNIT 66201
$358
$1,055
$1,412.6500
26145002581 KLEIN, JOHN R
COACH HOMES II AT HERITAGE BAY
A CONDOMINIUM UNIT 66202
$358
$1,055
$1,4126501)
26145002004 VERMEULEN, JAMES=& PATRICIA
COACH HOMES It AT HERITAGE BAY
A CONDOMINIUM UNIT 67101
$358
$1,055
$1,412.6500
26145002620 ADI, AHMAD M
COACH HOMES 11 AT HERITAGE BAY
A CONDOMINIUM UNIT 67102
$358
$1,055
$1,412.6500
26145002646 GOFFE, PETER
COACH HOMES 11 AT HERITAGE BAY
A CONDOMINIUM UNIT 67201
$358
$1,055
$1,412,6500
26145002662 CLARK, WILLIAM R=& LINDA O
COACH HOMES II AT HERITAGE BAY
A CONDOMINIUM UNIT 67202
$358
$1,055
$1,412.6500
26145003027 BALDW IN, MARK=& LINDA MARIE
COACH HOMES III AT HERITAGE
BAY A PHASE CONDOMINIUM
$3.58
$1,055
$1,412.6500
26145003043 BRUNEAU ET AL, RAYMOND
COACH HOMES III AT HERITAGE
BAY A PHASE CONDOMINIUM
$358
$1,055
51,412-6500
26145003069 PAUL, STEVEN W=& ELIZABETH J
COACH HOMES III AT HERITAGE
BAY A PHASE CONDOMINIUM
$358
$1,055
$1,412.6500
26145003085 BENJAMIN, GERALD
COACH HOMES III AT HERITAGE
BAY A PHASE CONDOMINIUM.
$358
$1,055
$1.412.6500
26145003108 BROMLEY, ROBERT G=& KAREN M
COACH HOMES III At HERITAGE
BAYA PHASE CONDOMINIUM
$358
$1,055
$1,412.6500
26145003124 LACZ, JOHN J=& THERESA L
COACH HOMES III AT HERITAGE
BAY A PHASE CONDOMINIUM
$358
$1,055
$1.412.6500
26145003140 DOMMES, ALAN J=& KRISTINA M
COACH HOMES III AT HERITAGE
BAY A PHASE CONDOMINIUM
$358
$1,055
$1,412.6500
26145003166 ARCIERO, MICHAEL
COACH HOMES III AT HERITAGE
BAY A PHASE CONDOMINIUM
$358
$1,055
$1,412.6500
2 61 4500 31 82 KJELSTAD, MICHAEL J=& JUDITH A
COACH HOMES III AT HERITAGE
BAY A PHASE CONDOMINIUM
$358
$1,055
$1,412,6500
26145003205 GRIECO, ANNA
COACH HOMES III AT HERITAGE
BAY A PHASE CONDOMINIUM
$358
$1,055
$1,412,6500
26145003221 CHERUNDOLO, ROBERT F
COACH HOMES III AT HERITAGE
BAY A PHASE CONDOMINIUM
$358
$1,055
$1.412,65OU
26145003247 SACCO JR, GEORGE J
COACH HOMES III AT HERITAGE
BAY A PHASE CONDOMINIUM
$358
$1,055
$1,412.6500
26145003263 PAQUETTE, PAUL S=& LINDA K
COACH HOMES III AT HERITAGE
BAY A PHASE CONDOMINIUM
$358
$1,055
$1,412,6500
26145003289 LICATA, ALFONSO=& PINA
COACH HOMES III AT HERITAGE
BAY A PHASE CONDOMINIUM
$358
$1,055
$1,412,6500
26145003302 ROSEMARY E MCCARTHY TRUST
COACH HOMES III AT HERITAGE
BAY PHASE CONDOMINIUM
$358
$1,055
$1,412.6500
26145003328 FIVES, GERALD J=& SOPHIA
COACH HOMES III AT HERITAGE
BAY PHASE CONDOMINIUM
$358
$1,055
$1,412.6500
26145003344 CAROLE J LISSON 1907 TRUST
COACH HOMES III AT HERITAGE
BAY A PHASE CONDOMINIUM
$358
$1,055
$1,412.6500
26145003360 NOLL FAMILY TRUST
COACH IIOMES III AT HERITAGE
BAY PHASE CONDOMINIUM
$358
$1,055
$1,412,6500
25145003386 WAGNER, LINDA
COACH HOMES III AT HERITAGE
BAY PHASE CONDOMINIUM
$358
$1,055
$1,412,6500
26145003409 PURKAR, KAREL
COACH HOMES III AT HER[ IAGE
BAY PHASE CONDOMINIUM
$358
$1,055
$1,412.6500
26145003425 STEWART, RYAN M
COACH HOMES III AT HERITAGE
BAY A PHASE CONDOMINIUM
$358
$1,055
$1.412.6500
26145003441 EATON, EDMOND=& SUZANNE
COACH HOMES III AT HERITAGE
BAY A PHASE CONDOMINIUM
$358
$1,055
$1,412.6500
26145003467 KALIE, RONALD M=& SANDRA S
COACH HOMES ill AT HERITAGE
BAY PHASE CONDOMINIUM
$358
$1,055
$1,412.6500
26145003483 FREY, VERNON=& SUSAN
COACH HOMES III AT HERITAGE
BAY A PHASE CONDOMINIUM
$358
$1,055
$1,412.6500
26145003506 BUDREWIC7_, CARL W=&DEBRA A
COACH HOMES III A I HERITAGE
BAY A PHASE CONDOMINIUM
$358
$1,055
$1,412.6500
26145003522 DOLORES A ZIEGLER LIV TRUST
COACH HOMES Iii AT HERITAGE
RAY PHASE CONDOMINIUM
$358
$1,055
$1,412.6500
26145003548 KOVALICK, GEORGE K-& SUSAN M
COACH HOMES III AT HERITAGE
BAY A PHASE CONDOMINIUM
$358
$1,055
$1,412.6500
26145003564 DUBESTER, ROBERT G
COACI-t HOMES Ili AT HERITAGE
BAY A PHASE CONDOMINIUM
$358
$1,055
$1,412.6500
26145003580 WILLIAM C BERRY IRREV TRUST
COACH HOMES III AT HERITAGE
BAY A PHASE CONDOMINIUM
$358
$1,055
$1,412.6500
26145003603 *ES WILSON FAMILY TRUST
COACH HOMES III AT HERITAGE
BAY A PHASE CONDOMINIUM
$358
$1,055
$1,412.6500
26145003629 FOLTZ, DAVID THOMAS
COACH HOMES III AT HERITAGE
RAY PHASE CONDOMINIUM
$358
$1,055
$1,412.6500
26145003645 JOSEPH J HANZEK REV TRUST
COACH HOMES III AT HERITAGE
BAY A PHASE CONDOMINIUM
$358
S1,055
$1,412.6500
25145003661 DONALD P NOACK LIV TRUST
COACH HOMES III AT HERITAGE
BAY A PHASE CONDOMINIUM
$358
$1,055
$1,412.6500
25145003687 BRATHAUER, PETER
COACH HOMES III AT HERITAGE
BAY PHASE CONDOMINIUM
$358
$1,055
$1,412.6500
26145003700 LAURIE M HENDRICKS TRUST
COACH HOMES III AT HERITAGE
BAY A PHASE CONDOMINIUM
$358
$1,055
$1,412.6500
26145003726 NIZZARDO, ANTHONY=& PAULA
COACH HOMES III AT HERITAGE
BAY A PHASE CONDOMINIUM
$358
SL055
$1,412.6500
26145003742 LILLY JR, DENNIS=& CINDY L
COACH HOMES III AT HERITAGE
BAY PHASE CONDOMINIUM
$358
S1,055
$1,412.6500
26145003768 THOMPSON, BRENT=& SUSAN
COACH HOMES Iii AT HERITAGE
BAY A PHASE CONDOMINIUM
$358
S1,055
$1,412.6500
25145003784 COEN TR, CANDICE L
COACH HOMES III AT HERITAGE
BAY A PHASE CONDOMINIUM
$358
$1,055
$1,412.6500
26145003807 THATER, WILLIAM C=& JUDITH A
COACH HOMES III AT HERITAGE
BAY A PHASE CONDOMINIUM
$358
$1,055
$1,412.6500
26145003823 BENBOW, ROBERT T=& THERESA W
COACH HOMES III AT HERITAGE
SAY PHASE CONDOMINIUM
$353
$1,055
$1,412.6500
26145003849 LEVASSEUR, NICOLE
COACH HOMES III AT HERITAGE
BAY A PHASE CONDOMINIUM
$358
$1,055
$1.4126500
26145003865 PEARSON, JOHN R=& KAREN E
COACH HOMES III AT HERITAGE
BAY PHASE CONDOMINIUM
$358
$1,055
$1,412.6500
26145DO3881 DEFENDIS, DAVID W
COACH HOMES III AT HERITAGE
BAY A PHASE CONDOMINIUM
$358
$1,055
$1,412.6500
26145003904 DICKSON, BRIAN=& LOIS
COACH HOMES III AT HERITAGE
BAY A PHASE CONDOMINIUM
$358
$1,055
$1,412.6500
Heritage Bay'17-18 Assessment Roll
Parcel ID
Development
Type
O & M
Debt
Total
26145003920
KIELTY, JAMES P=& KAREN M
COACH HOMES
III AT HERITAGE
BAY A PHASE CONDOMINIUM
$358
$1,055
$1.412.6500
26145003946
ZUCKER, DANA W
COACH HOMES
III AT HERITAGE
BAY A PHASE CONDOMINIUM
$358
$1,055
$1,412.6500
26145003962
TROTZIG, JOSEPH L=& COYLA J
COACH HOMES
III AT HERITAGE
BAY A PHASE CONDOMINIUM
$358
$1,055
$1,412.6500
26145003988
JAMES F MCCULTY REV LIV TRUST
COACH HOMES
III AT HERITAGE
BAY A PHASE CONDOMINIUM
$358
$1,055
$1,412.6500
26145004000
DALEY JR, FREDERICK M
COACH HOMES
III AT HERITAGE
BAY A PHASE CONDOMINIUM
$358
$1,055
$1,412.6500
26145004026
WALBY, BRIAN R=& SANDRA L
COACH HOMES
III AT HERITAGE
BAY A PHASE CONDOMINIUM
$358
$1,055
$1,412.(1500
26145004042
HART, RAYMOND G=& PATRICIA M
COACH HOMES
III AT HERITAGE
BAY A PHASE CONDOMINIUM
$358
$1,055
$1,412.6500
26145004068
STEWART, ROBERT G=& BARBARA A
COACH HOMES
III AT HERITAGE
BAY A PHASE CONDOMINIUM
$358
$1,055
$1,412.6500
26145004084
FRACASSO, ANTONIO
COACH HOMES
III AT HERITAGE
BAY A PHASE CONDOMINIUM
$358
$1,055
$1,412.6500
26145004107
RASMUSSEN, DWIGHT B
COACH HOMES
III AT HERITAGE
BAY A PHASE CONDOMINIUM
$358
$1,055
$1,412.6500
26145004123
MANCINI FAMILY TRUST -2013
COACH HOMES
III AT HERITAGE
BAY A PHASE CONDOMINIUM
$358
$1,055
$1.412.6500
26145004149
DANUNZ ENTERPRISE LLC
COACH HOMES
III AT HERITAGE
BAY A PHASE CONDOMINIUM
$358
$1,055
$1,412.6500
26145004165
DILL, RICHARD J
COACH HOMES
III AT HERITAGE
BAY A PHASE CONDOMINIUM
$358
$1,055
$1.412.6500
26145004181
JOSEPH P DANNUNZIO RiL TRUST
COACH HOMES
III AT HERITAGE
BAY A PHASE CONDOMINIUM
$358
$1,055
$1,412.6500
26145004204
MELLON, CHRIS TOPHER=& AMY
COACH HOMES
III AT HERITAGE
BAY A PHASE CONDOMINIUM
$358
$1,055
$1,412.6500
49660060027
HERITAGE BAY CMNTY DEV DIST
HERITAGE
BAY UNIT THREE TRACT
LB -1
$0
SO
50.0000
49660060043
HERITAGE BAY CMNTY DEV DIST
HERITAGE
BAY UNIT THREE TRACT
LB -2
$0
SO
50.0000
49660060069
HERITAGE BAY GOLF & COUNTRY
HERITAGE
BAY UNIT THREE TRACT
R-1
$0
SO
$0.0000
49660061026
BRISEBOIS, DEBORAH
HER,"TAGS
BAY Utq/T THREE,
ESCAMBIA BAY COURT REPLAT
$358
$2,363
$2,720.7400
49660061042
PETER J KRUG REVOCABLE TRUST
HERffA0E
P3AYUNt7 7NREZ_
ESCAMBIA BAY COURT REPLAT
$358
$2,363
$2,720.7400
49660061068
JONES II, HAROLD DEAN
HERiTAGE
P,AY UVtT THREE.
ESCAMBIA BAY COURT REPLAT
$358
$2,363
$2,720.7400
49660061084
SLEITER LIVING TRUST
7HRE.E.
ESCAMBIA BAY COURT REPLAT
$358
$2,363
$2,720.7400
49060061107
REESE, GAIL M
fdE.<;TAGE
BAY VA` T THREE
ESCAMBIA BAY COURT REPLAT
$358
$2,363
$2,720.7400
49660061123
BERES, JEFFREY NHERt
T,4as7
f3dtYt?Adf?"7"HRhE
ESCAMBIA BAY COURT REPLAT
$358
$2,363
$2,720.7400
49660061149
PRATSCHER, GARY W=& MAUREEN C
p?LRr{A ac
8112 UNIff TfiRfE
ESCAMBIA BAY COURT REPLAT
$358
$2,363
$2,720.7400
49660061165
DIVGI, AST B=& ARATI A
NERf7AGF
84Y UNl7 'THRt ,'F'
ESCAMBIA BAY COURT REPLAT
$358
$2,363
$2,720.7400
49660061181
BRADY, STEPHEN P=& CYNTHIA L
ffER"TAGE
BY rJAH"' 1HRE-E
ESCAMBIA BAY COURT REPLAT
$358
$2,363
$2,720.7400
49660061204
ROGERS, MICHAEL JAMES
F1ERiiA
BA UNIT J'HRTS=
ESCAMBIA BAY COURT REPLAT
$358
$2,363
$2,720.7400
49660061220
BIZZARRO, LOUIS R
gERffAGE
RAY 0,VfT THRcf
ESCAMBIA BAY COURT REPLAT
$358
$2,363
$2,720.7400
49660061246
O'KEEFE, GLORIA CATHERINE
HERRAGE-
RAYUVT T64REE,
ESCAMBIA BAY COURT REPLAT
$358
$2,363
$2,720.7400
49660061262
SACCO JR, GEORGE J
H. 1T7 0,f,.`
3.4Y 1iN1T7s;fd66
ESCAMBIA BAY COURT REPLAT
$358
$2,363
$2,720.7400
49660061288
JOHNSON, GARY M
W-r<jTAGE
€ AYVNiT T/iRfE
ESCAMBIA BAY COURT REPLAT
$358
$2,363
$2,720.7400
49660061301
PETRILLO JR, CHARLES J
HERiTA% af"TAYONIT
THREE
ESCAMBIA BAY COURT REPLAT
$358
$2,363
$2,720.7400
49660061327
LUSURIELLO, ANN JUDITH
HERIJ 'AG&
BAY FJNI,' TNR£:%
ESCAMBIA BAY COURT REPLAT
$358
$2,363
$2,720.7400
49660061343
JONES, RONALD CHARLES
HERHAGE
BAY UN,'r THREE
ESCAMBIA BAY COURT REPLAT
$358
$2,363
$2,720.7400
49660061369
JOHNSON, ROBERT G=& GERRI A
NERfTAGC
b.4 Y i?FdfT '1'HR,58'
ESCAMBIA BAY COURT REPLAT
$358
$2,363
$2,720.7400
406660061385
SCHMIDT, MICHAEL JOHN
HFRiTAGES?A
Y U1VIT THREt-'
ESCAMBIA BAY COURT REPLAT
$358
$2,363
$2,720.7400
49660061408
FULLER, JEFFREY J
HEYtJTAGL"
EJAY UNIT THRrL.
ESCAMBIA BAY COURT REPLAT
$358
$2,363
$2,720.7400
49660061424
SUSKO, JOHN G=& ROMUALDA M
f11HfVT ,3F
BAY WOIT THREE
ESCAMBIA BAY COURT REPLAT
5358
$2,363
$2,720.7400
49660061440
BAVA, THOMAS K=& ANITA A
HERITAGE
HAYLWTi" 7HHEE
ESCAMBIA BAY COURT REPLAT
$358
$2,363
$2,720.7400
49660061466
FOSTER, GRANVILLE J=& JANICE
HFRi fAC'F
DA Y 4iN1T THRFF"
ESCAMBIA BAY COURT REPLAT
$358
$2,363
$2,720.7400
49660061482
BONNIE M DEAN TRUST
HERITAGE
BAY UNIT THREE
ESCAMBIA BAY COURT REPLAT
$358
$2,363
$2,720.7400
49660061505
TIMTE, FRANK W=& JACQUELINE A
HERITAGE
BAY UNIT THREE
ESCAMBIA BAY COURT REPLAT
$358
$2,363
$2,720.7400
49660061521
JOHNSRUD, KEVIN=& MARY
HERITAGE
BAY UNIT THREE
ESCAMBIA BAY COURT REPLAT
$358
$2,363
$2,720.7400
49660061547
SKOPAK, THEODORE C
HERITAGE
BAY UNIT THREE
ESCAMBIA BAY COURT REPLAT
$358
$2,363
$2,720.7400
49660071524
HERITAGE BAY CMNTY DEV DIST
HERITAGE
BAY TRACT C
$0
sc
50.0000
49660071540
HERITAGE BAY GOLF & COUNTRY
HERITAGE
BAY TRACT D
$0
SO
56.0000
49060072044
HERITAGE BAY GOLF & COUNTRY
HERITAGE
BAY TRACT E
$0
SO
50.0000
49660073548
HERITAGE BAY GOLF & COUNTRY
HERITAGE
BAY TRACT GC -1
$0
S0
$0.0000
49660073564
HERITAGE BAY GOLF & COUNTRY
HERITAGE
BAY TRACT GC -2
$0
SO
$0.0000
49660073580
HERITAGE BAY GOLF & COUNTRY
HERITAGE
RAY TRACT GC -3
LESS HERITAGE BAY PHASE TWO -A
$0
50
$0.0000
49660073603
HERITAGE BAY GOLF & COUNTRY
HERITAGE
BAY TRACT GC -4 LESS
THAT PORTION DESC IN OR 4362
$0
SO
S0.0000
49600073629
HERITAGE BAY GOLF & COUNTRY
HERITAGE
BAY TRACT GC -5
$0
SO
$0.0000
49660073645
HERITAGE BAY GOLF & COUNTRY
HERITAGE
BAY TRACT GC -6
$0
SO
S0.0000
49660073661
HERITAGE BAY GOLF & COUNTRY
HERITAGE
BAY TRACT GC -7
$0
50
50.0000
49660073687
HERITAGE BAY GOLF & COUNTRY
HERITAGE
BAY TRACT GC -8
$0
S0
50.0000
49660073700
HERITAGE BAY GOLF & COUNTRY
HERITAGE
BAY TRACT GC -9
$0
SO
$0.0000
49660073726
HERITAGE BAY GOLF & COUNTRY
HERITAGE
BAY TRACT GC -10
LESS HERITAGE BAY PHASE TWO -A
$0
SO
$0.0000
49660074246
HERITAGE BAY GOLF & COUNTRY
HERITAGE
BAY TRACT J LESS THAT
PORTION NKA VERANDA VII AT
$0
$0
S0.0000
49660075245
HERITAGE BAY CMNTY DEV DIST
HERITAGE
SAY TRACT L-1
$0
SO
30.0000
49660075261
HERITAGE BAY CMNTY DEV DIST
HERITAGE
BAY TRACT L-2
$0
SO
30.0000
49660075287
HERITAGE BAY CMNTY DEV DIST
HERITAGE
BAY TRACT L-3
$0
SO
50.0000
49660075300
HERITAGE BAY CMNTY DEV DIST
HERITAGE
BAY TRACT L-4
$0
SO
$0.0000
49660075326
HERITAGE BAY CMNTY DEV DIST
HERITAGE
BAY TRACT L-5 LESS
THAT PORTION DESC IN OR 4362
$0
$0
50.0000
49660075342
HERITAGE BAY CMNTY DEV DIST
HERITAGE
BAY TRACT L-6
LESS HERITAGE BAY PHASE TWO -A
50
50
50.0000
49660075368
HERITAGE BAY CMNTY DEV DIST
HERTIAGE
BAY TRACT 1-7
LESS HERITAGE BAY PHASE TWO -A
$0
SO
50.0000
49660075384
HERITAGE BAY CMNTY DEV DIST
HERITAGE
BAY TRACT L-8
$0
SO
50.0000
49660075407
HERITAGE BAY CMNTY DEV DIST
HERITAGE
BAY TRACT L-0
$0
- $0
50.0000
49660075423
HERITAGE BAY CMNTY DEV DIST
HERITAGE
BAY TRACT L-10
$0
$0
50.0000
49660075449
HERITAGE BAY CMNTY DEV DIST
HERITAGE
BAY TRACT L-11
$0
$0
50.0000
49660075465
HERITAGE BAY CMNTY DEV DIST
HERITAGE
BAY TRACT L-12
$0
SO
56.0000
49660075481
HERITAGE BAY CMNTY DEV DIST
HERITAGE
BAY TRACT L-13
$0
SO
50.0000
49660075504
HERITAGE BAY CMNTY DEV DIST
HERITAGE
BAY TRACT L-14
$0
SO
S0.0000
49660075520
HERITAGE BAY CMNTY DEV DIST
HERITAGE
BAY TRACT L-15
$0
30
$0.0000
49660075546
HERITAGE BAY CMNTY DEV DIST
HERITAGE
BAY TRACT L-16
$0
50
30.0000
Heritage BaV'17-18 Assessment Roll
Parcel ID
Development
Twe
O & M
Debt
Total
49660075562 HERITAGE BAY CMNTY DEV DIST
HERITAGE BAY TRACT L-17
$0
$0
$0.0000
49660075588 HERITAGE BAY CMNTY DEV DIST
HERITAGE BAY TRACT L-18
$0
$0
$0.0000
49660075601 HERITAGE BAY CMNTY DEV DIST
HERITAGE BAY TRACT L-19
$0
$0
$0.0000
4966oD75627 HERITAGE BAY CMNTY DEV DIST
HERITAGE BAY TRACT L-20
$0
$0
$0.0000
49660075643 HERITAGE BAY CMNTY DEV DIST
HERITAGE BAY TRACT L-21
$0
$0
$0.0000
49660075669 HERITAGE BAY CMNTY DEV DIST
HERITAGE BAY TRACT L-22
$0
$0
$0.0000
49660075685 HERITAGE BAY CMNTY DEV DIST
HERITAGE BAY TRACT L-23
$0
$0
$0.0000
49660075708 HERITAGE BAY CMNTY DEV DIST
HERITAGE BAY TRACT L-24
$0
$0
$0.0000
49660075724 HERITAGE BAY CMNTY DEV DIST
HERITAGE BAY TRACT L-25
$0
$0
$0.0000
49660075740 HERITAGE BAY CMNTY DEV DIST
HERITAGE BAY TRACT L-26
$0
$0
$0.0000
49660075766 HERITAGE BAY CMNTY DEV DIST
HERITAGE BAY TRACT L-27
$0
$0
$0.0000
49660075782 HERITAGE BAY CMNTY DEV DIST
HERITAGE BAY TRACT L-28
$0
$0
$0.0000
49660075805 HERITAGE BAY CMNTY DEV DIST
HERITAGE BAY TRACT L-29
$0
$0
$0.0000
49660075821 HERITAGE BAY CMNTY DEV DIST
HERITAGE BAY TRACT L-30
$D
$0
$0.0000
49660075847 HERITAGE BAY CMNTY DEV DIST
HERITAGE BAY TRACT L-31
$0
$0
$0.0000
49660075863 HERITAGE BAY CMNTY DEV DIST
HERITAGE BAY TRACT LB -1
$0
$0
$0.0000
49660075889 HERITAGE BAY CMNTY DEV DIST
HERITAGE BAY TRACT LB -2
$0
$0
$0.0000
49660075902 HERITAGE BAY CMNTY DEV DIST
HERITAGE BAY TRACT LB -3
$0
$0
$0.0000
49660075928 HERITAGE BAY CMNTY DEV DIST
HERITAGE BAY TRACT LB -4
$0
$0
$0.0000
49660075944 HERITAGE BAY CMNTY DEV DIST
HERITAGE BAY TRACT LB -5
$D
$0
$0.0000
49660075960 HERITAGE BAY CMNTY DEV DIST
HERITAGE BAY
TRACT LB -6
$0
$0
$0.0000
49660075986 HERITAGE BAY CMNTY DEV DIST
HERITAGE BAY TRACT LB -7
$0
$0
$0.0000
49660076503 HERITAGE BAY GOLF & COUNTRY
HERITAGE BAY
TRACT N
$0
$0
$0.0000
49860077502 HERITAGE BAY CMNTY DEV DIST
HERITAGE BAY
TRACT Q
$0
$0
$0.0000
49660077528 HERITAGE BAY GOLF & COUNTRY
HERITAGE BAY
TRACT R-1
$D
$0
$0.0000
49660077544 HERITAGE BAY GOLF & COUNTRY
HERITAGE BAY
TRACT R-2
$0
$0
$0-0000
49660077560 HERITAGE BAY GOLF & COUNTRY
HERITAGE BAY
TRACT R-3
$0
$0
$0.0000
49660077586 HERITAGE BAY GOLF & COUNTRY
HERITAGE BAY
TRACT R-4
$0
$0
$0.0000
49660077609 HERITAGE BAY GOLF & COUNTRY
HERITAGE BAY
TRACT R-5
$0
$0
$0.0000
49660078129 COLLIER CNTY
HERITAGE BAY
TRACT T
$D
$0
$0.0000
49660078145 COLLIER CNTY
HERITAGE BAY
TRACT U
$0
$0
$0.0000
49660078161 COLLIER CNTY
HERITAGE BAY
TRACT V
$0
$0
$0.0000
49660078187 NIGRO FAMILY PARTNERSHIP
HERITAGE BAY
LOT 1
$358
$2,552
$2,910.1400
49660078200 EDWARD R MEILNER REV LIV TRUST
HERITAGE BAY
LOT 2
$358
$2,552
$2,910.1400
49660078226 P C & J P LUDWIG REV TRUST
HERITAGE BAY
LOT 3
$358
$2,552
$2.910.1400
49660078212 FRED W VAN SENUS REV TRUST
HERITAGE BAY
LOT 4
$358
$2,552
$2,910.1400
49660078268 WINTER REVOCABLE TRUST
HERITAGE BAY
LOT 5
$358
$2,552
$2,910.1400
49560078284 WATTERS, JAMES M=& CAROL
HERITAGE BAY
LOT 6
$358
$2,552
$2,910.1400
49560078307 LECLAIR JR, RUSSELL G=& ANITA
HERITAGE BAY
LOT 7
$358
$2,552
$2,910.1400
49660078323 SPECK, ROGER W=& SANDRA M
HERITAGE BAY
LOT 8
$358
$2,552
$2,910.1400
49660078349 GAGNE, DENNIS=& LINDA
HERITAGE BAY
LOT 9
$358
$2,552
$2,910.1400
49660078365 BRODEUR, RICHARD R=& LINDA R
HERITAGE BAY
LOT 10
$358
$2,552
$2,910.1400
495600785D1 ROBERTSON, JAMES E_& SHIRLEY M
HERITAGE BAY
LOT 17
$358
$2,552
$2,910.1400
49660078527 GERALDINE TUFFY TRUST
HERITAGE BAY
LOT 18
$35B
$2,552
$2,910.1400
49660078543 DALTON, WILLIAM F=& SUSAN A
HERITAGE BAY
LOT 19
$356
$2,552
$2,910.1400
49660078569 ULRICH, GERALD=& DONNA
HERITAGE BAY
LOT 20
$356
$2,552
$2,910.1400
49660078585 DAME FAMILY TRUST
HERITAGE BAY
LOT 21
$356
$2,552
$2,910.1400
49560078608 C DANNUNZIO QPR TRUST#2
HERITAGE BAY
LOT 22
$356
$2,552
$2,910.1400
49560078747 MURRAY, JOSEPH M
HERITAGE BAY
LOT 29
$35B
$2,552
$2,910.1400
49660078763 OSBORN, LLOYD JOHN
HERITAGE BAY
LOT 30
$35B
$2,552
$2,910.1400
49660078769 HALLBERG, THOMAS M=& JUDITH A
HERITAGE BAY
LOT 31
$358
$1,494
$1,8.52.1400
49660078802 POLLIO, JOSEPH=& IRENE A
HERITAGE BAY
LOT 32
$35B
$1,494
$1,852.1400
49560078828 MCCREIGHT SR, HUGH BAMFORD
HERITAGE BAY
LOT 33
$35B
$1,494
$1,852.1400
49560078844 TARTAMELLA, LINDA
HERITAGE BAY
LOT 34
$35B
$1,494
$1,852.1400
49660078860 IRONS, JOAN T=& RALPH M
HERITAGE BAY
LOT 35
$358
$1,494
$1,852.1400
49660078886 BONNIE M DEAN DEC OF TRUST
HERITAGE BAY
LOT 36
$358
$1,494
$1.852.1400
49660078900 HANSON, RICHARD J=& TERRY L
HERITAGE BAY
LOT 37
$356
$1,494
$1,852.1400
49660078925 MILLER, RICHARD A & IRMA R
HERITAGE BAY
LOT 38
$358
$1,494
$1,852.1400
49560078941 HOSELTON, DAN=& KENDAL
HERITAGE BAY
LOT 39
$358
$1,494
$1,852.1400
49660078967 DALESSANDRD, DAVID A
HERITAGE BAY
LOT 40
$358
$1,494
$1,852.1400
49660078983 PAZLLC
HERITAGE BAY
LOT 41
$358
$1,494
$1,852.1400
49660079005 HEENAN, DIANNE MARIE
HERITAGE BAY
LOT 42
$358
51,494
$1,852.1400
49660079021 BRUCE MICHAEL MAZER LIV TRUST
HERITAGE BAY
LOT 43
$358
$1,494
$1,852.1400
49660079047 SIAMPOS, VASILI C=& MARY P
HERITAGE BAY
LOT 44
$358
51,494
$1,852.1400
49660079063 MAY, JOHN CULLEN
HERITAGE BAY
LOT 45
$358
$1,494
$1,852.1400
49660079089 LIZEN, BRADLEY K
HERITAGE BAY
LOT 46
5358
51,494
$1,852.1400
40660079102 WORZELLA TR, MARVIN
HERITAGE BAY
LOT 47
$358
$1,494
$1,852.1400
49660079128 A V & V V PIZZARELLC REV TRUST
HERITAGE BAY
LOT 48
$358
$1,494
$1,852.1400
49560079144 BROCKSON, JOHN R
HERITAGE BAY
LOT 49
$358
$1,494
$1,852.1400
49660079160 VIRGINIA H BOONE REV TRUST
HERI i AGE BAY
LOT 50
$358
$1,494
$1,852.1400
49660079186 MURRAY TR, THOMAS G=& DIANE K
HERITAGE BAY
LOT 51
$358
$1,494
$1,852.1400
49660079209 SOUCIE, ALLEN L=& MARGARET P
HERITAGE BAY
LOT 52
$358
$1,494
$1,852.1400
49660079225 GERAGI-ITY, JAMES=&CHRIS
HERITAGE BAY
LOT 53
$358
$1,494
$1,852.1400
49660079241 NERLING, ARDEN RAYMOND
HERITAGE BAY
LOT 54
$358
$1,494
$1,852.1400
49660079445 FRANK J CASCERCERI REV TRUST
HERITAGE BAY
LOT 64
$358
$1,494
$1,852.1400
Heritage Bay'17-18 Assessment Roll
Parcel ID
Development
Type
O & M
Debt
Total
49660079461
VROOM, CHRISTOPHER HAROLD
HERITAGE
BAY
LOT 6.5
$358
$1.494
$1,852.1400
49660079487
RAKOS, KURTIS=& MARY MARGARET
HERITAGE
BAY
LOT 66
$358
$1,494
$1,852.1400
49660079500
BALLYK, JOHN DAVID
HERITAGE
BAY
LOT 67
$358
$1,494
$1,852.1400
49660079526
IAMFIERI JR, FRANCIS A
HERITAGE
BAY
LOT 68
$358
$1,494
$1,652.1400
49560079542
M F & C E PARIS) REV 1RUST
HERITAGE
BAY
LOT 69
$358
$1,494
$1,852.1400
49660079568
KEVIN A SHUGARS REV TRUST
HERITAGE
BAY
LOT 70
$358
$1,494
$1.852.1400
49660079801
CHIARAMONTE REV TRUST
HERITAGE
BAY
LOT 82
$358
$1,494
$1,852.1400
49660079827
HUBBARD FAMILY TRUST
HERITAGE
BAY
LOT 83
$358
$1,494
$1,852.1400
49660079843
SALLY P DOUGLAS REV TRUST
HERITAGE
BAY
LOT 84
$358
$1,494
$1,852.1400
49660079869
ELLEN M BRADLEY REV TRUST
HERITAGE
BAY
LOT 85
$358
$1,494
$1,852.1400
49660079885
HALL, JOHN C=& LINDA D
HERITAGE
BAY
LOT 86
$358
$1,494
$1,B52.1400
49660079908
GRANT, RONALD=& SHEILA
HERITAGE
BAY
LOT 87
$358
$1,494
$1,852.1400
49660079924
ELLEN M BRADLEY REV TRUST
HERITAGE
BAY
LOT 88
$358
$1,494
$1,652.1400
49660079940
HARTKOPF, STEWART=& VIRGINIA
HERITAGE
BAY
LOT 89
$358
$1,494
$1,652.1400
49560079966
NEWPORT 19 TRUST
HERITAGE
BAY
LOT 90
$358
$1,494
$1,852.1400
49660079982
WENGER, PAUL=& JETTE
HERITAGE
BAY
LOT 91
$358
$1,494
$1.852.1400
49660080007
RIOTTO, RICHARD J
HERITAGE
BAY
LOT 92
$358
$1,494
$1,852.1400
49660080023
SALENTINE, DONALD C=& RUTH A
HERITAGE
BAY
LOT 93
$358
$1,494
$1,852.1490
49660080049
SEDAM, JEFFREY R=& BETHANN L
HERITAGE
BAY
LOT 94
$358
$1,494
$1,852.1400
49560080065
HAHN JR, JOHN F=& CAROL L
HERITAGE
BAY
LOT 95
$358
$1,494
$1,852.1400
49660080081
BRODRECHT, ANNE B
HERITAGE
BAY
LOT 96
$358
$1,494
51,8.52.1490
49660080104
STETSON, JAMES R=& SUZANNE T
HERITAGE
BAY
LOT 97
$358
$1,494
$1,852.1400
49660086865
HERITAGE BAY GOLF & COUNTRY
HERITAGE
BAYPHASE
TWO -A TRACT
A, LESS THAT
PORTION DESC AS
$0
SO
$09000
49660086962
HERITAGE BAY GOLF & COUNTRY
HERITAGE
BAY PHASE
TWO -A TRACT
B. LESS THAT
PORTION NKA
$0
SO
$0.0000
49860087068
HERITAGE BAY GOLF & COUNTRY
HERITAGE
BAY PHASE
TWO -A TRACT
GC -1
$0
SO
$0.0000
49660087084
HERITAGE BAY CMNTY DEV DIST
HERITAGE
BAY PHASE
TWO -A TRACT
LB -1
$0
50
50.0000
49660087107
HERITAGE BAY CMNTY DEV DIST
HERITAGE
BAY PHASE
TWO -A TRACT
LB -2
$0
$0
$0.0000
49660087123
BAYVEST LLC
HERITAGE
BAY PHASE
TWO -A TRACT
LB -3
$0
50
$O.000O
49660087149
HERITAGE BAY GOLF & COUNTRY
HERITAGE
BAY PHASE
TWO -A TRACT
R-1
$0
$0
$0.0000
49860087165
ANDRYK, STEVEN M=& JOLENE E
HERITAGE
BAY PHASE
TWO -A LOT
98
$358
$1,494
$1,852.1400
49660087181
BLEY TR, THOMAS=& KATHLEEN
HERITAGE
BAY PHASE
TWO -A LOT
99
S358
$1,494
51352.1400
49660087204
JOHN F FOLEY REV TRUST
HERITAGE
BAY PHASE
TWO -A LOT
100
$358
$1,494
$1,852.1400
49660087220
HENRY LUNDE REV TRUST
HERITAGE
BAY PHASE
TWO -A LOT
101
$358
$1,494
$1,852.1400
49560087246
ZEISER, JOSEPH B=& CARPAELA
HERITAGE
BAY PHASE
TWO -A LOT
102
$358
$1,494
$1,852.1400
49660087262
LINDA A LAMBERT REV TRUST
HERITAGE
BAY PHASE
TWO -A LOT
103
$358
$1,494
$1,852.1400
49660087288
TROZZO, SALVATORE
HERITAGE
BAY PHASE
TWO -A LOT
104
$358
$1,494
$1,852.1400
49660087301
HUNTER, JOHN D=& DONNA L
HERITAGE
BAY PHASE
TWO -A LOT
105
$358
$1,494
$1,B52.1400
49660087327
ALBARELLI, MICHAEL L=& JOAN M
HERITAGE
BAY PHASE
TWO -A LOT
106
$358
$1,494
$1,852.1400
49660087343
DUBESTER, MICHAEL S
HERITAGE
BAY PHASE
TWO -A LOT
107
$358
$1,494
$1,852.1400
49660087369
EDEN -WALKER, MICHAEL
HERITAGE
BAY PHASE
TWO -A LOT
108
$358
$1,494
$1,852.1400
49660087385
SHELLBERG, PAUL C=& PEGGYA
HERITAGE
BAY PHASE
TWO -A LOT
109
9358
$1,494
$1,852.1480
49660087408
JOHN SCOTT HILLER TRUST
HERITAGE
BAY PHASE
TWO -A LOT
110
$358
$1,494
$1,852.1400
49660087424
ST HILAIRE, PAUL J
I-IERITAGE
BAY PHASE
TWO -A LOT
111
$358
$1,494
$1,852.1400
49560087440
ELLIS, MICHAEL J=& ELIZABETH A
HERITAGE
BAY PHASE
TWO -A LOT
112
$358
$1,494
$1,852.1400
49660087466
MANCINI TR, ADELINE T
HERHAGE
BAY PHASE
TWO -A LOT
113
$358
$1,494
$1,852.1400
49660087482
SCHNEIDER III, CHARLES
HERITAGE
BAY PHASE
TWO -A LOT
114
$358
$1,494
$1,852.1400
49660087505
CHARNLEY, DONNA J
HERITAGE
BAY PHASE
TWO -A LOT
115
$358
$1,494
$1,852.1400
49660087521
GLORIA A JERABEK FAMILY TRUST
HERITAGE
BAY PHASE
TWO -A LOT
116
$358
$1,494
$1,852.1400
49660087547
O'SULLIVAN, JOHN=& MERLE
HERITAGE
BAY PHASE
TWO -A LOT
117
$358
$1,494
$1,852.1400
49660087563
IABONI, GIULIO
HERITAGE
BAY PHASE
TWO -A LOT
118
$358
$1,494
$1,852.1400
49660087589
CANER CELESOGLU M D REV TRUST
HERITAGE
BAY PHASE
TWO -A LOT
119
$358
$1,494
$1,852.1400
49660087602
BARRECA, RONALD S
HERITAGE
BAY PHASE
TWO -A LOT
120
$358
$1,494
$1,852.1400
49660087628
GARTENMAYER, PETER E
HERITAGE
BAY PHASE
TWO -A LOT
121
$358
$1,494
$1,852.1400
49560087544
DISCIULLO, VINCENT A=& LINDA A
HERITAGE
BAY PHASE
TWO -A LOT
122
$358
$1,494
$1,852.1400
49660087660
KILGARD, STEVANA
HERITAGE
BAY PHASE
TWO -A LOT
123
$358
$1,494
$1,852.1400
49660087686
DORGAN, JOHN M=& KRISTIN
HERITAGE
BAY PHASE
TWO -A I OT
124
$358
$1,494
$1,852.1400
49660087709
HAY, ALLEN S-& APRIL A
HERITAGE
BAY PHASE
TWO -A LOT
125
$358
$1,494
$1,852.1400
49060087725
DIAFERIC, FRANK N=& PATRICIA A
HERITAGE
DAY PHASE
TWO -A LOT
126
$358
$1,494
$1,852.1400
49560087741
DONSAVAGE, RICHARD=& MARGARET
HERITAGE
BAY PHASE
TWO -A LOT
127
5358
$1,494
$1,852.1400
49560087757
FARRELL, MICHAEL D=& DONNA M
HERITAGE
BAY PHASE
TWO -A LOT
128
$358
$1,494
$1,852.1400
49660087783
LECCE, ANTHONY=& DENISE
HERITAGE
BAY PHASE
TWO -A LOT
129
$358
$1,494
$1.852.1400
49660087806
R J & W A WERNER REV TRUST
HERITAGE
BAY PHASE
TWO -A LOT
130
$358
$1,494
$1,852.1400
49660087822
BARRETT, EUGENE R=& CHERYL A
HERITAGE
BAY PHASE
TWO -A LOT
131
$358
51,494
$1,852.1400
49560087848
SONTAG JR, WILLIAM H
HERITAGE
BAY PHASE
TWO -A LOT
132
$358
$1,494
$1,852.1400
49660087854
JOHNS] ON FAMILY REV TRUST
HERITAGE
BAY PHASE
TWO -A LOT
133
$358
$1,494
$1,852.1400
49660087880
MILLER, THOMAS J=& LORETTA P
HERITAGE
BAY PHASE
TWO -A LOT
134
$358
$1,494
51.652.1400
49660087903
KEENAN, HARRY=& PAMELA
HERITAGE
BAY PHASE
TWO -A LOT
135
$358
51,494
$1,852.1400
49660087929
RUSSELL, CHARLES R=& GINGER T
HERITAGE
BAY PHASE
TWO -A LOT
136
$358
$1,494
$1,852.1400
49660087945
FRASER JR, DOUGALL C
HERITAGE
BAY PHASE
TWO -A LOT
137
$358
$1,494
$1,852.1400
49560087961
MOWERY, WILLIAM F
HERITAGE
BAY PHASE
TWO -A LOT
138
$358
$1,494
$1,852.1400
49660087987
JAMES R MOORE TRUST
HERITAGE
BAY PHASE
TWO -A LOT
139
$358
$1,494
$1,852.1400
49660068009
MATROOK, NIZAR=& NADA
HERITAGE
BAY PHASE
TWO -A LOT
140
$358
$1,494
$1,852.1400
49660038025
HAMADI, JOE=& SAMAR
HERITAGE
BAY PHASE
TWO -A LOT
141
$358
$1494
$1,852.1400
49660088041
VALENTINI, ANTONIO
HERITAGE
BAY PHASE
TWO -A LOT
142
$358
$1,494
$1,852.1400
49560088067
DIROBERTO, JOSEPH
HERITAGE
BAY PHASE
TWO -A LOT
143
$358
$1,494
$1,852.1400
Heritage Bay'17-18 Assessment Roll
Parcel ID
Development
Tvpe
O & M
Debt
Total
49660088083
PETRAS, CHARLES M=& SHELIA M
HERITAGE
BAY PHASE TWO -A LOT
144
$358
$1,494
$1,852.1400
49660088106
WEINLEIN, MICHAEL=& KATHRYN R
HERITAGE
BAY PHASE TWO -A LOT
145
$358
$1,494
$1,852.1400
49660088122
MARYBETH I APOLZAN TRUST
HERITAGE
BAY PHASE TWO -A LOT
146
$358
$1,494
$1,852.1400
49660088148
WILD, TIMOTHY W=& RENEE S
HERITAGE
BAY PHASE TWO -A LOT
147
$358
$1,494
$1,852.1400
49660088164
CANNON, TIMOTHY W=& GINA F
HERITAGE
BAY PHASE TWO -A LOT
148
$358
$1,494
$1,852.1400
49660088180
DOLS, PATTI L
HERITAGE
BAY PHASE TWO -A LOT
149
$358
$1,494
$1,852.1400
49660088203
D LOKKESMOE REV TRUST
HERITAGE
BAY PHASE TWO -A LOT
150
$358
$1,494
$1,8.52.1400
49660088229
ZEIGER, GREGORY A=& ELLEN S
HERITAGE
BAY PHASE TWO -A LOT
151
$358
$1,494
$1,852.1400
49660088245
ARCURIE, FRANK J=& KATHY A
HERITAGE
BAY PHASE TWO -A LOT
152
$358
$1,494
$1,852.1400
49660088261
PFTRILLO FAMILY TRUST
HERITAGE
BAY PHASE TWO -A LOT
153
$358
$1,494
$1,852.1400
49660088287
D'AGATA, DOUGLAS A=& DONNA C
HERITAGE
BAY PHASE TWO -A LOT
154
$358
$1,494
$1,852.1400
49660088300
MAGNARELLA, ELEANORC
HERITAGE
BAY PHASE TWO -A LOT
155
$358
$1,494
$1,852.1400
49660088326
NATALI, ALESSANDRO
HERITAGE
BAY PHASE TWO -A LOT
156
$358
$1,494
$1,652.1400
49660088342
TRAINOR, BERNARD M
HERITAGE
BAY PHASE TWO -A LOT
157
$358
$1,494
$1,852.1400
49660088368
MILLER FAMILY TRUST
HERITAGE
BAY PHASE TWO -A LOT
158
$358
$1,494
$1,852.1400
49660088384
HALUNEN, PETER J=& CHRISTINA M
HERITAGE
BAY PHASE TWO -A LOT
159
$358
$1,494
$1,852.1400
49660086407
FRENCH TR, DENNIS A=& SHARON L
HERITAGE
BAY PHASE TWO -A LOT
160
$358
$1,494
$1,8.52.1400
49660088423
EL- HALABI, SOUHEIL=& MIREILLE
HERITAGE
BAY PHASE TWO -A LOT
161
$358
$1,494
$1,852.1400
49660088449
SUTTON, DARRELL W=& SHARYN A
HERITAGE
BAY PHASE TWO -A LOT
162
$358
$1,494
$1,852.1400
49660088465
SULLIVAN, GERALD F=& MARY J
HERITAGE
BAY PHASE TWO -A LOT
163
$358
$1,494
$1,852.1400
49660088481
THOMAS & DAWN PRECIA JT TRUST
HERITAGE
BAY PHASE TWO -A LOT
164
$358
$1,494
$1.852.1400
49660088504
JOSEPH D SANDELLO TRUST
HERITAGE
BAY PHASE TWO -A LOT
165
$358
$1,494
$1,852.1400
49660088520
PATAFIO FMLY REV TRUST
HERITAGE
BAY PI-IASE TWO -A LOT
166
$358
$1,494
$1,852.1400
49660088546
REDZINIAK, LOUISE J
HERITAGE
BAY PHASE TWO -A LOT
167
$358
$1,494
$1,852.1400
49660088562
SCULL, JAMES R=& PATTI ANN
HERITAGE
BAY PHASE TWO -A LOT
168
$358
$1,494
$1,852.1400
49660088588
MCCONNELL, CRAIG H=& MARY F
HERITAGE
BAY PHASE TWO -A LOT
169
$358
$1,494
$1,852.1400
49660090026
FRANCES Y MASSIMINO REV TRUST
HERITAGE
BAY GATOR BAY COURT
REPLAT LOT 55
$358
$1,494
$1,852.1400
49660090042
CURRAN, CRAIG=& LINDA
HERITAGE
BAY GATOR BAY COURT
REPLAT LOT 56
$358
$1,494
$1,852.1400
49560090068
WINKLER, GEORGE C
HERITAGE
BAY GATOR BAY COURT
REPLAT LOT 57
$358
$1,494
$1,852.1400
49660090084
MONTAGNA, ANDREW T=& SHERRI A
HERITAGE
BAY GATOR BAY COURT
REPLAT LOT 58
$358
$1,494
$1,852.1400
49660090107
FINCH, DAVID C=& DEBORAH E
HERITAGE
BAY GATOR BAY COURT
REPLAT LOT 59
$358
$1,494
$1,852.1400
49660090123
BENNETT, LAURENCE T
HERITAGE
BAY GATOR BAY COURT
REPLAT LOT 60
$358
$1,494
$1,852.1400
49660090149
JOSEPH F BURKHARD TRUST
HERITAGE
BAY GATOR BAY COURT
REPLAT LOT 61
$358
$1,494
$1,852.1400
49660090165
LENT, WILLIAM J=& JENNIFER C
HERITAGE
BAY GATOR BAY COURT
REPLAT LOT 62
$358
$1,494
$1,852.1400
49660090181
MEHROTPA, APARNA
HERITAGE
BAY GATOR BAY COURT
REPLAT LOT 63
$358
$1,494
$1,852.1400
49660090204
PALLANTE, WILLIAM A=& JUDITH B
HERITAGE
BAY GATOR BAY COURT
REPLAT LOT 71
$358
$1,494
$1,852.1400
49660090220
HILL, BETTY J
HERITAGE
BAY GATOR BAY COURT
REPLAT LOT 72
$358
$1,494
$1,852-1400
49560090246
DEMARCO, JOHN L=& MARGARET M
HERITAGE
BAY GATOR BAY COURT
REPLAT LOT 73
$358
$1,494
$1,852.1400
49660090262
ERB, WILLIAM=& CYNDI
HERITAGE
BAY GATOR BAY COURT
REPLAT LOT 74
$358
$1,494
$1,852.1400
49660090288
PORTER, DONALD W
HERITAGE
BAY GATOR BAY COURT
REPLAT LOT 75
$358
$1,494
$1,852.1400
49660090301
EBERHARD, KATHLEEN LYNN
HERITAGE
BAY GATOR BAY COURT
REPLAT LOT 76
$358
$1,494
$1,852.1400
49660090327
KULOW, TIMOTHY ELROY
HERITAGE
BAY GATOR BAY COURT
REPLAT LOT 77
$358
$1,494
$1,8521400
49660090343
STEPHEN L O'BRYAN CPR TRUST
HERITAGE
BAY GATOR BAY COURT
REPLAT LOT 78
$358
$1,494
$1,852.1400
49660090369
EILEEN MILLS CCNNORS REV TRUST
HERITAGE
BAY GATOR BAY COURT
REPLAT LOT 79
$356
$1,494
$1,852.1400
49660090385
J E & C A HECKEL REV LIV TRUST
HERITAGE
BAY GATOR BAY COURT
REPLAT LOT 80
$358
$1,494
$1,852.1400
49660090408
MURRAY, IAN=& JOAN
HERITAGE
BAY GATOR BAY COURT
REPLAT LOT 81
$358
$1,494
$1,852.1400
49660093023
BISCARDI, DONNA J
HERITAGE
BAY LIONS BAY COURT
REPLAT LOT 11
$358
$2,363
$2,720.7400
49660093049
VAN HCUW ELLING II, C D
HERITAGE
BAY LIONS BAY COURT
REPLAT LOT 12
$358
$2,363
$2,720.7400
49660093065
STANLEY, JAMES T=& LEE A
HERITAGE
BAY LIONS BAY COURT
REPLAT LOT 13
$358
$2,363
$2,720.7400
49660093081
RFDA, RALPH=& TERRY L
HERITAGE
BAY LIONS BAY COURT
REPLAT LOT 13A
$358
$2,363
$2,720.7400
49660093104
PARENT, GINETTE
HERITAGE
BAY LIONS BAY COURT
REPLAT LOT 14
$358
$2,363
$2,720.7400
49660093120
SEIDEL, UDO E
HERITAGE
BAY LIONS BAY COURT
REPLAT LOT 15
$358
$2,363
$2,720.7400
49660093146
GANT, DENNIS G=& DEBORAH J
HERITAGE
DAY LIONS BAY COURT
REPLAT LOT 16
$358
$2,363
$2,720.7400
49660093162
BOHARDT, THOMAS F=& JUDITH J
HERITAGE
BAY LIONS BAY COURT
REPLAT LOT 23
$358
$2,363
$2,720.7400
49660093188
BRUCE MICHAEL MAZER LIV TRUST
HERITAGE
BAY LIONS BAY COURT
REPLAT LOT 24
$358
$2,363
$2,720.7400
49669093201
EGGERS TR, KAY L=& ROBERT L
HERITAGE
BAY LIONS BAY COURT
REPLAT LOT 25
$358
$2,363
$2,720.7400
49660093227
W HYTE, ELIZABETH JANE
HERITAGE
BAY LIONS BAY COURT
REPLAT LOT 26
$358
$2,363
$2,720.7400
49860093243
STEWART, KENTON J
HERITAGE
BAY LIONS BAY COURT
REPLAT LOT 26A
$358
$2,363
$2,720.7400
49660093269
R M & H G HANDLCS REV TRUST
HERITAGE
BAY LIONS BAY COURT
REPLAT LOT 27
$358
$2,363
$2,720.7400
49660093285
RUSHFORD, SCOTT A=& LISA J
HERITAGE
BAY LIONS BAY COURT
REPLAT LOT 28
$358
$2,363
$2,720.7400
76528900027
MARMC, RONALD G=& PATRICIA I
TERRACE
I AT HERITAGE RAY
A CONDOMINIUM UNIT 611
$358
$703
$1,061.0700
76528900043
ZIZZO, NICK
TERRACE
I AT HERITAGE BAY
A CONDOMINIUM UNIT 612
$358
$703
$1,061.0700
76528900069
GORRIE, CHRISTIAN M=& JEANNIE
TERRACE
I AT HERITAGE BAY
A CONDOMINIUM UNIT 613
$358
$703
$1,061.0700
76528900085
JOSEPHSON, ROBERT J
TERRACE
I AT HERITAGE BAY
A CONDOMINIUM UNIT 614
$358
$703
$1,061.0700
76528900108
BALLBACK, MICHAEL J
TERRACE
I AT HERITAGE BAY
A CONDOMINIUM UNIT 615
$358
$703
$1,061.0700
76528900124
KEHOE FAMILY TRUST
TERRACE
I AT HERITAGE BAY
A CONDOMINIUM UNIT 616
$358
$703
$1,061.0700
76528900140
PANTERA, ROBERT-& DEBORAH
TERRACE
I AT HERITAGE BAY
A CONDOMINIUM UNIT 617
$358
$703
$1,061.0700
76528900166
GILLESPIE JR, DONALD MCFARLANE
TERRACE
I AT HERITAGE BAY
A CONDOMINIUM UNIT 618
$358
$703
$1,061.0700
76528900182
OWENS SR, WILLIAM E
TERRACE
I AT HERITAGE BAY
A CONDOMINIUM UNIT 621
$358
$703
$1,061.0700
76528900205
ROSEMARIE I PAGUNI REV TRUST
TERRACE
I AT HERITAGE BAY
A CONDOMINIUM UNIT 622
$358
S703
$1,061.0700
76528900221
CAMPBELL, JEFFREY R=& SAUNDRA
TERRACE
I AT HERITAGE BAY
A CONDOMINIUM UNIT 623
$358
$703
$1,061.0700
76528900247
MINOR, MICHAEL=& FRANCES
TERRACE
I AT HERITAGE BAY
A CONDOMINIUM UNIT 624
$358
$703
$1,061.0700
76528900263
FADEL, NAJI NIGEL
TERRACE
I AT HERITAGE BAY
A CONDOMINIUM UNIT 625
$358
$703
$1,061-0700
76528900289
MARTIN, JAMES F=& KIM ANN
TERRACE
I AT HERITAGE BAY
A CONDOMINIUM UNIT 626
$358
$703
$1,061.0700
76528900302
GARCIA, FIDEL J
TERRACE
I AT HERITAGE BAY
A CONDOMINIUM UNIT 627
$358
$703
$1,061.0700
Heritage Bay'17-18 Assessment Roll
Parcel ID
Development
Tvpe
O & M
Debt
Total
76528900328
SUSAN M REYNOLDS REV TRUST
TERRACE I AT HERITAGE BAY
A CONDOMINIUM UNIT 628
$358
$703
$1,061.0700
76528900344
FLATT, DONALD
TERRACE I AT HERITAGE BAY
A CONDOMINIUM UNIT 631
$358
$703
$1,061.0700
76528900360
GARRIDO TR, ELIZABETH
TERRACE I AT HERITAGE BAY
A CONDOMINIUM UNIT 632
$358
$703
$1,061.0700
76528900386
MURNANE JR, JOHN J=& BIANA
TERRACE I AT HERITAGE BAY
A CONDOMINIUM UNIT 633
$358
$703
$1,061.0700
76528900409
WEIGANG, TIMOTHY-& MARY A
TERRACE I AT HERITAGE BAY
A CONDOMINIUM UNIT 634
$358
$703
$1,061.0700
76528900425
DCD PARTNERS LLC
TERRACE i AT HERITAGE BAY
A CONDOMINIUM UNIT 635
$358
$703
$1,061.0700
76528900441
H J & M A AUSLANDER R/L TRUST
TERRACE I AT HERITAGE BAY
A CONDOMINIUM UNIT 636
$358
$703
$1,061.0700
76528900467
HUGHES, LARRY DEAN=& DIANNE B
I ERRACE I AT HERITAGE BAY
A CONDOMINIUM UNIT 637
$358
$703
$1,061.0700
76528900483
ADAM, MAHMOUD=& AMAL
TERRACE I AT HERITAGE BAY
A CONDOMINIUM UNIT 638
$358
$703
$1,061.0700
76526900506
WILLS, ROBERT W=& M ANNE
TERRACE I AT HERITAGE BAY
A CONDOMINIUM UNIT 641
$358
$703
$1.061.0700
76528900522
VIENKEN, MICHAEL
TERRACE I AT HERITAGE BAY
A CONDOMINIUM UNIT 642
$358
$703
$1,061_0700
75528900548
MCMURRAY, RICHARD L=& JEANNE R
TERRACE I AT HERITAGE BAY
A CONDOMINIUM UNIT 643
$358
$703
$1,061.0700
76528900564
SPIAGGIA, RAYMOND=& MARY
TERRACE I AT HERITAGE BAY
A CONDOMINIUM UNIT 644
$358
$703
$1,061.0700
76528900580
CIAMPAGLIO III, ALPHONSE P
TERRACE I AT HERITAGE BAY
A CONDOMINIUM UNIT 645
$358
$703
$1,061.0700
76528900603
DEMOLITION EQUIPMENT LTD
TERRACE I AT HERITAGE BAY
A CONDOMINIUM UNIT 646
$358
$703
$1,061.0700
76528900629
TONJANN INVESTMENTS LLC
TERRACE I AT HERITAGE BAY
A CONDOMINIUM UNIT 711
$358
$703
$1,061.0700
76528900645
GLYNN, CAROL
TERRACE I AT HERITAGE BAY
A CONDOMINIUM UNIT 712
$358
$703
$1,061.0700
76528900661
RIEDE, DONNA M
TERRACE I AT HERITAGE BAY
A CONDOMINIUM UNIT 713
$358
$703
$1,061.0700
76528900687
BARBIERO, DOMENICO
TERRACE I AT HERITAGE BAY
A CONDOMINIUM UNI1 714
$358
$703
$1,061.0700
76528900700
SCHROEDER, JOHN W=& KAREN J
TERRACE I AT HERITAGE BAY
A CONDOMINIUM UNIT 715
$358
$703
$1,061.0700
76528900726
HEMAK, JEFFREY C
TERRACE I AT HERITAGE BAY
A CONDOMINIUM UNIT 716
$358
$703
$1,0610700
76528900742
MERZWEILER, RICHARD L
TERRACE I AT HERITAGE BAY
A CONDOMINIUM UNIT 717
$358
$703
$1,061.0700
76528900768
DURSO, JOAN A=& JAMES J
TERRACE I AT HERITAGE BAY
A CONDOMINIUM UNIT 718
$358
$703
$1,061.0700
76528900784
COLAHAN, JAMES P
TERRACE I AT HERITAGE BAY
A CONDOMINIUM UNIT 721
$358
$703
$1,061.0700
76526900807
BOUTIN, PIERRE
TERRACE I AT HERITAGE BAY
A CONDOMINIUM UNIT 722
$358
$703
$1,061.0700
76528900823
J R BROCKSON FAM RIE TRUST
TERRACE I AT HERITAGE BAY
A CONDOMINIUM UNIT 723
$358
$703
$1,061.0700
76528900849
VANS RESORT LLC
TERRACE I AT HERITAGE BAY
A CONDOMINIUM UNIT 724
$358
$703
$1,061.0700
76528900865
LAIRD, CRYSTAL. A
TERRACE I AT HERITAGE BAY
A CONDOMINIUM UNIT 725
$358
$703
$1,061.0700
76528900881
KIDERA, WANDA
TERRACE I AT HERITAGE BAY
A CONDOMINIUM UNIT 726
$358
$703
$1,061.0700
76528900904
VIDA, ZOLTAN E_& GAIL
TERRACE I AT HERITAGE BAY
A CONDOMINIUM UNIT 727
$358
$703
$1.061.0700
76528900920
MOLONY, BRENDAN=& MAUREEN
TERRACE I AT HERITAGE BAY
A CONDOMINIUM UNIT 728
$358
$703
$1,061.0700
76528900946
BALLANDSIRENE
TERRACE I AT HERITAGE BAY
A CONDOMINIUM UNIT 731
$358
$703
$1,061.6700
76528900962
GIERLICH, JAMES C=& RITA J
TERRACE I AT HERITAGE BAY
A CONDOMINIUM UNIT 732
$358
$703
$1,061.0700
76528900988
HUESTETLER, MARK=& CYNTHIA
TERRACE I AT HERITAGE_ BAY
A CONDOMINIUM UNIT 733
$358
$703
$1,061.0700
76528901000
MCVICAR, THOMAS L
TERRACE 1 AT HERITAGE BAY
A CONDOMINIUM UNIT 734
$3.58
$703
$1.061.0700
76528901026
MARAGOS, CHRISTOPHER N
TERRACE I AT HERITAGE BAY
A CONDOMINIUM UNIT 735
$358
$703
$1,061.0700
76528901042
LES GESTIONS SEVE-AN S E N C
TERRACE I AT HERITAGE BAY
A CONDOMINIUM UNIT 736
$358
$703
$1,061.0700
76528901068
ARMSTRONG, NATALIA E
TERRACE I AT HERITAGE BAY
A CONDOMINIUM UNIT 737
$358
$703
$1,061.0700
76528901084
HUMPHRIES ET AL, RODNEY R
TERRACE I AT HERITAGE BAY
A CONDOMINIUM UNIT 738
$358
$703
$1,061.0700
76526901107
STEAD, DAV!)=& KIMBERLY
TERRACE I AT HERITAGE BAY
A CONDOMINIUM UNIT 741
$358
$703
$1,061.0700
76528901123
CARDINALE, GARY=& RAELYNN
TERRACE I AT HERITAGE BAY
A CONDOMINIUM UNIT 742
$358
$703
$1,061.0700
76528901149
NERLING, WALTER=& ELSE
TERRACE I AT HERITAGE BAY
A CONDOMINIUM UNIT 743
$358
$703
$1,061.0700
76528901165
TAIT, GERARD W=& MARYALICE
TERRACE I AT HERITAGE BAY
A CONDOMINIUM UNIT 744
$358
$703
$1,061.0700
76528901181
ROSS FAMILY TRUST
TERRACE I AT HERITAGE BAY
A CONDOMINIUM UNIT 745
$358
$703
$1,061.0700
76520901204
PAUL T DASSO REVOCABLE TRUST
TERRACE I AT HERITAGE BAY
A CONDOMINIUM UNIT 746
$358
$703
$1,061.0700
76528901505
YORK. ROBERT=& DEANNA
TERRACE II AT HERITAGE BAY
A CONDOMINIUM UNIT 811
$358
$703
$1,061.0700
76528901521
PRINCETON PLACE DEV LLC
TERRACE 11 AT HERITAGE BAY
A CONDOMINIUM UNIT 812
$358
$703
$1,061.0700
76528901547
BAGL.IER, DENNIS J=& ANN H
If II AT HERITAGE BAY
A CONDOMINIUM UNIT 813
$358
$7D3
$1,061.0700
76528901563
CLARK, RICHARD W
TERRACE 11 AT HERITAGE BAY
A CONDOMINIUM UNIT 814
$358
$703
$1,061.0700
76528901589
MARAGOS, NICHOLAS
TERRACE 11 AT HERITAGE BAY
A CONDOMINIUM UNIT 815
$358
$703
$1,061.0700
76528901602
LANA JR, ALBERT J=& ANNA MARY
TERRACE 11 AT HERITAGE BAY
A CONDOMINIUM UNIT 81(3
$358
$703
$1,061.0700
76528901628
MCDONALD, SYLVAN ANTHONY
TERRACE II AT HERITAGE BAY
A CONDOMINIUM UNIT 817
$358
$703
$1,061.0700
76528901644
KURT7_, ROBERT D=& SUSAN B
T ERRACE 11 AT HERITAGE BAY
A CONDOMINIUM UNIT 818
$358
$703
$1,061.0700
76528901660
PALLANTE, JOHN M=& FRANCINE A
TERRACE II AT HERITAGE BAY
A CONDOMINIUM UNIT 821
$358
$7D3
$1,061.0700
76528901686
GARY & CHARLENE NEACE TRUST
TERRACE It AT HERITAGE BAY
A CONDOMINIUM UNIT 822
$358
$703
$1,061.0700
76528901709
SCHELLENGER 111, EDWARD MARK
TERRACE 11 AT HERITAGE BAY
A CONDOMINIUM UNIT 823
$358
$703
$1,061.0700
76528901725
BAGLIER, DOUGLAS J
TERRACE 11 AT HERITAGE BAY
A CONDOMINIUM UNIT 824
$358
$703
$1,061.0700
765289)',741
301 MAIN LLC
TERRACE 11 AT HERITAGE BAY
A CONDOMINIUM UNIT 825
$358
$703
$1,061.0700
76528901767
CZARNECKI, ARLENE J
TERRACE 11 AT HERITAGE BAY
A CONDOMINIUM UNIT 826
$358
$703
$1,061.0700
76528901783
HILL, H ROBERT=& SUSAN L
TERRACE II AT HERITAGE BAY
A CONDOMINIUM UNIT 827
$358
$703
$1,061.0700
76528901806
LINDA J BISHARA FAMILY TRUST
TERRACE 11 AT HERITAGE BAY
A CONDOMINIUM UNIT 828
$358
$703
$1,061.0700
76528901822
ESPOSITO, WILLIAM T=& JEAN A
TERRACE It AT HERITAGE BAY
A CONDOMINIUM UNIT 831
$358
$703
$1,061.0700
76528901848
HALLENBERGER, DONALD A
TERRACE 11 AT HERITAGE BAY
A CONDOMINIUM UNIT 832
$358
$703
$1,061.0700
76528901864
UPHOFF, KURT
TERRACE It AT HERITAGE BAY
A CONDOMINIUM UNIT 833
$358
$703
$1.081.0700
7652890188D
SARKEY LIVING TRUST
TERRACE 11 AT HERITAGE BAY
A CONDOMINIUM UNIT 834
$358
5703
$1,051.0700
765289D1903
PENSCO
TERRACE 11 AT HERITAGE BAY
A CONDOMINIUM UNIT 835
$358
$703
$1,061.0700
76528901929
ELGIN, AUSTIN W
TERRACE 11 AT HERITAGE BAY
A CONDOMINIUM UNIT 836
$358
$703
$1.061.0700
76528901945
CHURCH, DAVID F
TERRACE II AT HERITAGE BAY
A CONDOMINIUM UNIT 837
$358
$703
$1,061.0700
76528901961
VARGO, CATHY
TERRACE II AT HERITAGE BAY
A CONDDMINIUM UNIT 838
$358
$703
$1,061.0700
76528901987
KOTTGREGORY J
TERRACE II AT HERITAGE BAY
A CONDOMINIUM UNIT 841
$358
$703
$1,061.0700
76528902009
COATES, PAUL H
TERRACE II AT HERITAGE BAY
A CONDOMINIUM UNIT 842
$358
$703
$1,061.0700
76528902025
VIDAURRI, JESUS=& MARY
TERRACE II AT HERITAGE BAY
A CONDOMINIUM UNIT 843
$358
$703
$1,061.0700
76528902041
KENYON, LOUIS P
TERRACE II AT HERITAGE BAY
A CONDOMINIUM UNIT 844
$358
$703
$1,061.0700
76528902067
AGRUSA, JOHN=& DIANE M
TERRACE II AT HERLLAGE BAY
A CONDOMINIUM UNIT 845
$358
$703
$1,061.0700
76528902083
MOSES, KEVIN M-& ERICA T
TERRACE 11 AT HERITAGE BAY
A CONDOMINIUM UNIT 846
$358
$703
$1,061.0700
Heritage Bay '17-18 Assessment Roll
Parcel ID
Development
Tvpe
0 & M
Debt
Total
76528902106 ROSEN, IRA
TERRACE II AT HERITAGE BAY
A CONDOMINIUM UNIT 911
$358
$703
$1,061.0700
7652B902122 LINN, PENNY P
TERRACE II AT HERITAGE BAY
A CONDOMINIUM UNIT 912
$358
$703
$1,061.0700
76528902148 GERMAIN, ALAIN
TERRACE 11 AT HERITAGE BAY
A CONDOMINIUM UNIT 913
$358
$703
$1,061.0700
76528902164 BRADLEY, BRIAN
TERRACE II AT HERITAGE BAY
A CONDOMINIUM UNIT 914
$358
$703
$1,061.0700
76528902180 SIMONI, RICHARD L=& DIANA L
TERRACE II AT HERITAGE BAY
A CONDOMINIUM UNIT 915
$358
$703
$1,061,0700
76528902203 DESTAN, SABOET=& MEKSUD
TERRACE II AT HERITAGE BAY
A CONDOMINIUM UNIT 916
$358
$703
$1,061,0700
76528902229 CARPENTER, JEFFREY
TERRACE II AT HERITAGE BAY
A CONDOMINIUM UNIT 917
$358
$703
$1,061.0700
76528902245 MORIN ET AL, ROBERT
TERRACE 11 AT HERITAGE BAY
A CONDOMINIUM UNIT 918
$358
$703
$1,061.0700
76528902261 JONES TR, WILLIAM D=& SHERRY A
TERRACE II AT HERITAGE BAY
A CONDOMINIUM UNIT 921
$358
$703
$1,061.0700
76528902287 RICCITELLI, DAVID C=& MARIA C
TERRACE II AT HERITAGE BAY
A CONDOMINIUM UNIT 922
$358
$703
$1,061.0700
76528902300 LEDUC, CLAUDE=& JOHANNE
TERRACE II AT HERITAGE BAY
A CONDOMINIUM UNIT 923
$358
$703
$1,061.0700
76528902326 ARCI, LINO=& ITALIA
TERRACE II AT HERITAGE BAY
A CONDOMINIUM UNIT 924
$358
$703
$1,061.0700
76528902342 MURRAY, JAMES P
TERRACE 11 AT HERITAGE BAY
A CONDOMINIUM UNIT 925
$358
$703
$1,061.0700
76528902368 BASILONE, FRANK J=& KATHLEEN L
TERRACE II AT HERITAGE BAY
A CONDOMINIUM UNIT 926
$358
$703
$1,061.0700
76528902384 NOUNEH, IMAD
TERRACE II AT HERITAGE BAY
A CONDOMINIUM UNIT 927
$358
$703
$1,061.0700
75528902407 BUCHOLTZ, THOMAS R
TERRACE II AT HERITAGE BAY
A CONDOMINIUM UNIT 928
5358
$703
$1,061.0700
76528902423 CLARKE TSC
TERRACE 11 AT HERITAGE BAY
A CONDOMINIUM UNIT 931
5358
$703
$1,061.0700
76528902449 GERATY, DENNIS J=& DAWN M
TERRACE II AT HERITAGE BAY
A CONDOMINIUM UNIT 932
$358
$703
$1,061.0700
76528902465 CAIN, DANIEL T=& SUSAN
TERRACE II AT HERITAGE BAY
A CONDOMINIUM UNIT 933
$358
$703
$1,061.0700
76528902481 MCINTOSH, DAVID G=& CELIA RUTH
TERRACE II AT HERITAGE BAY
A CONDOMINIUM UNIT 934
$356
$703
$1,061.0700
76528902504 SIGNORILE, PASQUALE=& MARY
TERRACE II AT HERITAGE BAY
A CONDOMINIUM UNIT 935
$358
$703
$1,061.0700
76528902520 J & S A ROSZKOWSKI TRUST
TERRACE II AT HERITAGE BAY
A CONDOMINIUM UNIT 936
$358
$703
$1,061.0700
76528902546 PANOZZO, WILLIAM A=& DEBORAH A
TERRACE II AT HERITAGE BAY
A CONDOMINIUM UNIT 937
$358
$703
$1,061.0700
76528902562 GARTZELL, JOHAN LARS G'USTAV
TERRACE It AT HERITAGF BAY
A CONDOMINIUM UNIT 938
$358
$703
$1,061.0700
76528902588 SANSCARTIER, LISE
TERRACE II AT HERITAGE BAY
A CONDOMINIUM UNIT 941
$358
$703
$1,061.0700
76528902601 MCKAY, WAYNE W=& PATRICIA A
TERRACE II AT HERITAGE BAY
A CONDOMINIUM UNIT 942
$358
$703
$1,061.0700
76528902627 WILLIAMS, ROGER E_& DEBORAH L
TERRACE II AT HERITAGE BAY
A CONDOMINIUM UNIT 943
$358
$703
$1,061.0700
76528902643 FILLIPPO, MICHELE B
TERRACE It AT HERITAGE BAY
A CONDOMINIUM UNIT 944
$358
$703
$1,061.0700
76528902660 TARP BEPN1 LLC
TERRACE II AT HERITAGE BAY
A CONDOMINIUM UNIT 945
$358
$703
$1,OG1.0700
76528902685 LIMNIOS, DIANA
TERRACE II AT HERITAGE BAY
A CONDOMINIUM UNIT 946
$358
$703
$1,061.0700
76528903024 PIERCEY-FERDINANDO, TRINA
TERRACE III AT HERITAGE BAY
A CONDOMINIUM UNIT 1211
$358
$703
$1,061.0700
76528903040 FARABAUGH, SCOTT A
TERRACE III AT HERITAGE BAY
A CONDOMINIUM UNIT 1212
$358
$703
$1,061.0700
76528903066 ENTRUST CAROLINAS LLC TR
TERRACE III AT HERITAGE BAY
A CONDOMINIUM UNIT 1213
$358
$703
$1,061.0700
76528903082 CUSETA, MARC J
TERRACE III AT HERITAGE BAY
A CONDOMINIUM UNIT 1214
$358
$703
$1,061.0700
76528903105 HAWS, GEORGE S=& MARGARET A
TERRACE III AT HERITAGE BAY
A CONDOMINIUM UNIT 1215
$358
$703
$1,061.0700
76528903121 D'AGOSTINO, RUSSELL J=& GAIL L
TERRACE III AT HERITAGE BAY
A CONDOMINIUM UNIT 1216
$358
$703
$1,061.0700
76528903147 VINCENT SR, PAUL R
TERRACE 111 AT HERITAGE BAY
A CONDOMINIUM UNIT 1217
S358
$703
$1,061.0700
76528903163 MOORHEAD, MARK J=& MAUREEN
TERRACE III Al HERITAGE BAY
A CONDOMINIUM UNIT 1218
$358
$703
$1,061.0700
76528903189 TEMPLIN, ROBERT K
TERRACE III AT HERITAGE BAY
A CONDOMINIUM UNIT 1221
$358
$703
$1,061.0700
76528903202 JABDOURE, JOSE PAULO=& FIDA
TERRACE III AT HERITAGE BAY
A CONDOMINIUM UNIT 1222
$358
$703
$1,061.0700
76528903228 R C & L L BARNES REV LIV TRUST
TERRACE III AT HERITAGE BAY
A CONDOMINIUM UNIT 1223
$358
$703
$1,061.0700
76.528903244 PAGAN, DAMIAN=& YOLANDA
TERRACE III AT HERITAGE BAY
A CONDOMINIUM UNIT 1224
$358
$703
$1,061.0700
76528903260 GANNON, JAMES=& MARIANNE
TERRACE III AT HERITAGE BAY
A CONDOMINIUM UNIT 1225
$358
$703
$1,061.0700
76528903286 HURD, DOUGLAS
TERRACE III AT HERITAGE BAY
A CONDOMINIUM UNIT 1226
$358
$703
$1,061.0700
76528903309 ZANL TI-IOMAS S
TERRACE III AT HERITAGE BAY
A CONDOMINIUM UNIT 1227
$358
$703
$1,061.0700
76528903325 GALLAGHER, JOHN THOMAS
TERRACE 111 AT HERITAGE BAY
A CONDOMINIUM UNIT 1228
$358
$703
$1,061.0100
76528903341 DEMOULAS, ARTHUR=& DIANE M
TERRACE III AT HERITAGE BAY
A CONDOMINIUM UNIT 1231
$358
$703
$1,061.0700
76528903367 JOLLY, ALTON M=& FRANCES H
"TERRACE III AT HERITAGE BAY
A CONDOMINIUM UNIT 1232
$358
$703
$1,061.0700
76528903383 DEMARCO, MICHAEL P=& NANCY L
TERRACE III AT HERITAGE BAY
A CONDOMINIUM UNIT 1233
$358
$703
$1,061.0700
76528903400 ENTRUST CAROLINAS LLC
TERRACE 111 AT HERITAGE BAY
A CONDOMINIUM UNIT 1234
$358
$703
$1,061.0700
76528903422 BOUALI FAMILY REV LIV TRUST
TERRACE III AT HERITAGE BAY
A CONDOMINIUM UNIT 1235
$358
$703
$1,051.0700
76.528903448 GRAZIANO, JOSEPH=& GARMELA
TERRACE III AT HERITAGE BAY
A CONDOMINIUM UNIT 1236
$358
$703
$1,061.0700
76528903464 Z12ZO, WILLIAM=& ROSEMARY
TERRACE III AT HERITAGE BAY
A CONDOMMIUM UNIT 1237
$358
$703
$1.061.0700
76528903480 C E HERTEL 2006 LIVING TRUST
TERRACE III AT HERITAGE BAY
A CONDOMINIUM UNIT 1238
$358
$703
$1,061.0700
76528903503 FELT[ AM, JAY R
TERRACE III AT HERITAGE BAY
A CONDOMINIUM UNIT 1241
$358
$703
$1,061.0700
76528903529 MARIE A BIGGS DEC OF TRUST
TERRACE III AT HERITAGE BAY
A CONDOMINIUM UNIT 1242
$358
$703
$1,061.0700
76.528903545 RAFFOUL ET AL. ANAS
TERRACE III AT HERITAGE BAY
A CONDOMINIUM UNIT 1243
$358
$703
$1,061.0700
76528903561 CAVANAH, JOHN M=& PAULETTE S
"TERRACE III AT HERITAGE BAY
A CONDOMINIUM UNIT 1244
$358
$703
$1,061.0700
76528903587 SARADA P REDDY LIVING TRUST
TERRACF III AT HERITAGE BAY
A CONDOMINIUM UNIT 1245
$358
$703
$1,061.0700
76528903600 MATERNA, JOSEPH A=& DOLORES C
TERRACE III AT HERITAGE BAY
A CONDOMINIUM UNIT 1246
$358
$703
$1,061.0700
76528903626 HAMADI, ADONIS
TERRACE III AT HERITAGE BAY
A CONDOMINIUM UNIT 1311
$358
$703
$1,061.0700
76528903642 NIGRO FAMILY PARTNERSHIP
TERRACE III AT HERITAGE BAY
A CONDOMINIUM UNIT 1312
$358
$703
$1,061.0700
76528903668 DILONARDO, ANN MARIE
TERRACE III AT HERITAGE BAY
A CONDOMINIUM UNIT 1313
$358
$703
$1,061.0700
76528903684 B C HOLDINGS LLC
TERRACE III AT HERITAGE BAY
A CONDOMINIUM UNIT 1314
$358
$703
$1,061.0700
76528903707 MORRIS, CATHERINE G
TERRACE III AT HERITAGE BAY
A CONDOMINIUM UNIT 1315
$358
$703
$1,061.0700
76528903723 FALCI, MICHAEL=& KAREN
TERRACE III AT HERITAGE BAY
A CONDOMINIUM UNIT 1316
$358
$703
$1,061.0700
76528903749 SCHNEPFF, MARTIN J=& DONNA J
TERRACE III AT HERITAGE BAY
A CONDOMINIUM UNIT 1317
$358
$703
$1,061.0700
76528903765 WOROSZ, RUSSELL A=& SUSAN J
TERRACE III AT HERITAGE BAY
A CONDOMINIUM UNIT 1318
$358
$703
$1,061.0700
76528903781 MCDONALD, JANET A _
TERRACE III AT HERITAGE BAY
A CONDOMINIUM UNIT 1321
$358
$703
$1,061.0700
76528903004 EDEN -WALKER, MICHAEL
TERRACE III AT HERITAGE BAY
A CONDOMINIUM UNIT 1322
$358
S703
$1,061.0700
76528903820 HAZEN, RANDAL=& NATALIE
TERRACE III AT HERITAGE BAY
A CONDOMINIUM UNIT 1323
$358
5703
$1,061.0700
76528903846 MORELLA, MARK E
TERRACE III AT HERITAGE BAY
A CONDOMINIUM UNIT 1324
$358
$703
$1,061.0700
76528903862 MARY M WERDELL REV TRUST
TERRACE III AT HERITAGE BAY
A CONDOMINIUM UNIT 1325
$358
5703
$1,061.0700
76628903888 DOERING, WESLEY A
TERRACE III AT HERITAGE BAY
A CONDOMINIUM UNIT 1326
$356
$703
$1,061.0700
76528903901 LUCK, WALTER
TERRACE III AT HERITAGE BAY
A CONDOMINIUM UNI "1 1327
$358
$703
$1,061.0700
Parcel ID
76528903927 POW ELL, HENRY F=& LORETTA K
76528903943 ZAWADZKI TR, MARYK =& GLEN R
75528903969 CHARRINGTON, DAVID=& HELEN
76528903985 PARADISO, VINCENT
76528904007 RIENDEAU, PAUL R=& DONNA L
76528904023 CHAKOS, THEODORE
76528904049 LALLY, JAMES F=&JOANN V
76528904065 LOMBARDO, LEONARD A=& HOLLY A
76528904081 HUMMEL, ROBERT A=& KAREN M
76528904104 RODRIGUEZ II, RODRIGO ALONSO
76526904120 THOMAS, VERNON L=& THERESE K
75528904146 CZINKE, KENNETH=& JACQUELINE 1
78528904162 'WHITNEY, GREGORY=& LAUREL
76528904188 CORRIGAN, LOUISE A
76528904201 HAJELA, PRABHAT
76528905022 GOLD, MORRIS B
76528905048 D & P SEITSINGER REV TRUST
76528005064 BRUCE D FRASER REV TRUST
76528905080 OWENS, KATHY LYNNE
76528905103 PRIVITERA, JOSEPH T=& JEANNE M
76528905129 VOSS, DEAN S
76528905145 KEENAN, JAMES M=& SUSAN
76528905181 MACKENZIE, DONALD G
76528905187 WESTERMAN, JAMES A
76528905200 OW ENS, NORMAN A
76528905226 SESSLER, EDWARD J=& DENISE L
76528905242 LESCHUK, LLOYD M=& MARY M
76528905268 GARRIDD, STEPHEN G
76528905284 FAHEY, CALVIN T=& DIANE E
76528005307 VAN DUYN, BRENT A=& LORI A
76528905323 CONNELLY, MICHAEL=& LAUREN
76528905349 SCHULTZ, JAMES
76528905365 CORBY, WADE=& DIANNE
76528905381 WOJTAS, MARK T=& CHERYL A
76528905404 ABACO HERITAGE LLC
76528905420 ZIEGLER, EDWARD F=& KIMBERLY A
76528905446 LANGELIER, ANDRE
76528905462 SALVATI III, VINCENT
76528905488 KOTSOPOULOS,MARY
76528905531 HUOT, GILLES
76528905527 KNOWLTON, HELEN STEPHANIE
76528905543 BELOMARKCVIC TR, RADOJKA
76528905569 SBROCCHI, DOMENIC P
76528905585 GALLO, FRANK=& MARIA
76528905608 TOBIN, MICHAEL G
76528906021 STEPHENS, ALLEN=& LINDA
76528906047 ALWAYS SUNDAY LLC
76528906063 SMILEY, JOAN M
76528906089 DUBOIS, JEAN
76528906102 CROW LEY, CAROL A
76528906128 HADFIELD, RUSSELL J=& CATHY H
76528906144 CONNOR, TIMOTHY J=& ANN B
76528906160 WIEDITZ, JOHN R=& SHARYN F
76528906186 7ARCONE, THOMAS=& PATRICIA
76528906209 MCDONALD, RANDY=& DIANNE
76528906225 HAGENBACH, JAMES A
76528906241 PEREDA, RAMON CLEMENTE
76528900267 RENALS, JOHN
76528906283 FIORII.1.1, NICHOLAS
76528906306 TOMS BLUE BILL LLC
76526906322 ARBASETTI, GINO=& LAURA G
76528906348 MARTRAGONO, JOSEPH G
76528906364 MOAN, WILLIAM F=& DOREEN
76528906380 MOFN JR, THEODORE R
76528906403 NITSOPOULOS, ANGELO
76528906429 STAPLETON, BRIAN G=& PAMELA J
76528906445 WARNER, WAYNE A=& MELINDA K
76528906461 ARBASETTI, ROBERT=&CHRISTINE
76528906487 I.USRY, E RANKIN=& D CAROLE
76528906500 DANA R WEEKS LIV TRUST
76528906526 SMITH, JANET
76528906542 FREISLEBEN, WILLIAM=& KAYLN
76528906568 PERRY JR, CHARLES E=& KATHY L
76528906584 SALKA, LAMA
76528906607 HANNON, JOHN=& LEIGH -ANNE
Heritage Bay '17-18 Assessment Roll
Development
TERRACE III AT HERITAGE BAY
TERRACE III AT HERITAGE BAY
TERRACE III AT HERITAGE BAY
TERRACE III AT HERITAGE BAY
TERRACE III AT HERITAGE BAY
TERRACE 111 AT HERITAGE BAY
TERRACE III AT HERITAGE BAY
TERRACE III AT HERITAGE BAY
TERRACE III AT HERITAGE BAY
TERRACE III AT HERITAGE BAY
TERRACE III AT HERITAGE BAY
TERRACE III AT HERITAGE BAY
TERRACE III AT HERITAGE BAY
TERRACE 111 AT HERITAGE BAY
TERRACE III AT HERITAGE BAY
TERRACE IV AT HERITAGE BAY
TERRACE IV AT HERITAGE BAY
TERRACE IV AT HERITAGE BAY
TERRACE IV AT HERITAGE BAY
TERRACE IV AT HERITAGE BAY
TERRACE IV AT HERITAGE BAY
TERRACE IV AT HERITAGE BAY
TERRACE IV AT HERITAGE BAY
TERRACE IV AT HERITAGE BAY
TERRACE IV AT HERITAGE BAY
TERRACE IV AT HERITAGE BAY
TERRACE IV AT HERITAGE BAY
TERRACE IV AT HERITAGE BAY
TERRACE IV AT HERITAGE BAY
TERRACE IV AT HERITAGE BAY
TERRACE IV AT HERITAGE BAY
TERRACE IV AT HERITAGE BAY
TERRACE IV AT HERITAGE BAY
TERRACE IV AT HERITAGE BAY
TERRACE IV AT HERITAGE BAY
TERRACE IV AT HERITAGE BAY
TERRACE IV AT HERITAGE BAY
TERRACE IV AT HERITAGE BAY
TERRACE IV AT HERITAGE BAY
TERRACE IV AT HERITAGE BAY
TERRACE IV AT HERITAGE BAY
TERRACE IV AT HERITAGE BAY
TERRACE IV AT HERITAGE BAY
TERRACE IV AT HERITAGE BAY
TERRACE IV AT HERITAGE BAY
TERRACE V AT HERITAGE BAY
TERRACE V AT HERITAGE BAY
TERRACE V AT HERITAGE BAY
TERRACE VAT HERITAGE BAY
TERRACE V AT HERITAGE BAY
TERRACE V AT HERITAGE BAY
TERRACE V AT HERITAGE BAY
TERRACE V AT HERITAGE BAY
TERRACE V AT HERITAGE BAY
TERRACE V AT HERITAGE BAY
TERRACE V AT HERITAGE BAY
TERRACE V AT HERITAGE BAY
TERRACE V AT HERITAGE BAY
TERRACE V AT HERITAGE BAY
TERRACE V AT HERITAGE BAY
TERRACE VAT HERITAGE BAY
TERRACE V AT HERITAGE BAY
TERRACE V AT HERITAGE BAY
TERRACE V AT HERITAGE BAY
TERRACE V AT HERITAGE BAY
TERRACE V AT HERITAGE BAY
TERRACE V AT HERITAGE BAY
TERRACE V AT HERITAGE BAY
TERRACE V AT HERITAGE BAY
TERRACF V AT HERITAGE BAY
TERRACE VAT HERITAGE BAY
TERRACE V AT HERITAGE BAY
TERRACE V AT HERITAGE BAY
TERRACE V AT HERITAGE BAY
TERRACE V AT HERITAGE BAY
Two
A CONDOMINIUM UNIT 1328
A CONDOMINIUM UNIT 1331
A CONDOMINIUM UNIT 1332
A CONDOMINIUM UNIT 1333
A CONDOMINIUM UNIT 1334
A CONDOMINIUM UNIT 1335
A CONDOMINIUM UNIT 1336
A CONDOMINIUM UNIT 1337
A CONDOMINIUM UNIT 1338
A CONDOMINIUM UNIT 1341
A CONDOMINIUM UNIT 1342
A CONDOMINIUM UNIT 1343
A CONDOMINIUM UNIT 1344
A CONDOMINIUM UNIT 1345
A CONDOMINIUM UNIT 1346
A CONDOMINIUM UNIT 1411
A CONDOMINIUM UNIT 1412
A CONDOMINIUM UNIT 1413
A CONDOMINIUM UNIT 1414
A CONDOMINIUM UNIT 1415
A CONDOMINIUM UNIT 1416
A CONDOMINIUM UNIT 1417
A CONDOMINIUM UNIT 1418
A CONDOMINIUM UNIT 1421
A CONDOMINIUM UNIT 1422
A CONDOMINIUM UNIT 1423
A CONDOMINIUM UNIT 1424
A CONDOMINIUM UNIT 1425
A CONDOMINIUM UNIT 1426
A CONDOMINIUM UNIT 1427
A CONDOMINIUM UNIT 1428
A CONDOMINIUM UNIT 1431
A CONDOMINIUM UNIT 1432
A CONDOMINIUM UNIT 1433
A CONDOMINIUM UNIT 1434
A CONDOMINIUM UNIT 1435
A CONDOMINIUM UNIT 1436
A CONDOMINIUM UNIT 1437
A CONDOMINIUM UNIT 1438
A CONDOMINIUM UNIT 1441
A CONDOMINIUM UNIT 1442
A CONDOMINIUM UNIT 1443
A CONDOMINIUM UNIT 1444
A CONDOMINIUM UNIT 1445
A CONDOMINIUM UNIT 1446
A CONDOMINIUM UNIT 1511
A CONDOMINIUM UNIT 1512
A CONDOMINIUM UNIT 1513
A CONDOMINIUM UNIT 1514
A CONDOMINIUM UNIT 1515
A CONDOMINIUM UNIT 1516
A CONDOMINIUM UNIT 1517
A CONDOMINIUM UNIT 1518
A CONDOMINIUM UNIT 1521
A CONDOMINIUM UNIT 1522
A CONDOMINIUM UNIT 1523
A CONDOMINIUM UNIT 1524
A CONDOMINIUM UNIT 1525
A CONDOMINIUM UNIT 1526
A CONDOMINIUM UNIT 1527
A CONDOMINIUM UNIT 1528
A CONDOMINIUM UNIT 1531
A CONDOMINIUM UNIT 1532
A CONDOMINIUM UNIT 1533
A CONDOMINIUM UNIT 1534
A CONDOMINIUM UNIT 1535
A CONDOMINIUM UNIT 1536
A CONDOMINIUM UNIT 1537
A CONDOMINIUM UNIT 1538
A CONDOMINIUM UNIT 1541
A CONDOMINIUM UNIT 1542
A CONDOMINIUM UNIT 1543
A CONDOMINIUM UNIT 1544
A CONDOMINIUM UNIT 1545
A CONDOMINIUM UNIT 1546
O & M
Debt
Total
$358
5703
$1.061.0700
$358
$703
$1,061.0700
$358
$703
$1,061.0700
$358
$703
$1,061.0700
S358
$703
$1,061.0700
5358
$703
$1.061.0700
5358
$703
$1,061.0700
5358
$703
$1,061.0700
5358
$703
$1,061.0700
5358
$703
$1,061.0700
5358
$703
$1,061.0700
$358
$703
$1,061.0700
5358
$703
$1,061.0700
$358
$703
$1,061.0700
S358
$703
$1,061.0700
$358
$703
$1,061.0700
$358
$703
$1,061.0700
$358
$703
$1,061.0700
$355
$703
$1,061.0700
$358
$703
$1,061.0700
$35B
$703
$1,061.0700
$358
$703
$1,061.0700
$358
$703
$1,061.0700
$358
$703
$1,061.0700
$358
$703
$1,061.0700
$358
$703
$1,061.0700
$358
$703
$1,061.0700
$356
$703
$1.061.0700
$358
$703
$1,061.0700
$358
$703
$1,061.0700
$358
$703
$1,061.0700
$358
$703
$1,D61.0700
$358
$703
$1,061.0700
$358
$703
$1,061.0700
$358
$703
$1,061.0700
$358
$703
$1,061.0700
$358
$703
$1,061.0700
$356
$703
$1,061.0700
$358
$703
$1,061.0700
$358
$703
$1,061.0700
$358
$703
$1,D61.C700
$358
$703
$1,061.0700
$358
$703
$1,061.0700
$358
$703
$1,061.0700
$358
$703
$1,061.0700
$358
$703
$1,061.0700
$358
$703
$1,061.0700
$358
$703
$1,061.0700
$358
$703
$1,061.07D0
$358
$703
$1,061.0700
.$358
$703
$1,061.0700
$358
$703
$1,061.0700
$358
$703
$1,061.0700
$358
$703
$1,061.0700
$358
$703
51,061.0700
$358
$703
$1,061.0700
$358
$703
$1,061.0700
$358
$703
$1,061.0700
$358
$703
$1,001.0700
$358
$703
$1,061.0700
$358
$703
$1,061.0700
$358
$703
$1,061.0700
$358
$703
$1,061.0700
$358
$703
$1,061.0700
$358
$703
$1,061.0700
$358
$703
$1.061.0700
$358
$703
$1,061.0700
$358
$703
$1,061.0700
$358
$703
$1,061.0700
S358
$703
$1,061.0700
$358
$703
$1.061.0700
$358
$703
$1,061-0700
$358
$703
$1,061.0700
$358
$703
$1,061.0700
$358
$703
$1,061.0700
Heritage Bay '17-19 Assessment Roll
Parcel ID
Development
Tvpe
O & M
Debt
Total
76528908029
MACARTNEY, JOI IN A=& PATRICIA A
TERRACE VI AT HERITAGE BAY
A PHASE
CONDOMINIUM UNIT 1611
$358
$703
$1,061.0700
76528908045
BALCOMB, INGRID ANITA
TERRACE VI AT HERITAGE BAY
A PHASE
CONDOMINIUM UNIT 1612
$358
$703
$1,061.0700
76528908061
MICHOLAS, MATTHEW T=& LEAH M
TERRACE VI AT HERITAGE BAY
A PHASE
CONDOMINIUM UNIT 1613
$358
$703
$1,061.0700
76528908087
MUSSER, ROBERT J=& KAYLENE M
TERRACE VI AT HERITAGE BAY
A PHASE
CONDOMINIUM UNIT 1614
$358
$703
$1,061.0700
76528908100
O'TOOLE, PHILIP B=& DONNA M
TERRACE VI AT HERITAGE BAY
A PHASE
CONDOMINIUM UNIT 1615
$358
$703
$1,061.0700
765289C8126
KAREN A GOUBEAUX REV LIV TRUST
TERRACE VI AT HERITAGE BAY
A PHASE
CONDOMINIUM UNIT 1616
$358
$703
$1,061.0700
76528908142
WINDT, WILLIAM B=& ANTONIA L
TERRACE VI AT HERITAGE BAY
A PI IASE
CONDOMINIUM UNIT 1617
$358
$703
$1,061.0700
76 52890 81 68
LEE, DAVID=& RITA
TERRACE VI AT HERITAGE BAY
A PHASE
CONDOMINIUM UNIT 1518
$358
$703
$1,061.0700
76528908184
MASSIS, PETER=& EMIONI
TERRACE VI AT HERITAGE BAY
A PHASE
CONDOMINIUM UNIT 1521
$358
$703
$1,061.0700
76528908207
MACLEAN, JOHN F=& JUDITH B
TERRACE VI AT HERITAGE BAY
A PHASE
CONDOMINIUM UNIT 1622
$3.58
$703
$1,061.0700
76528908223
PORCHETTA, TEODORO=& LIBERA
TERRACE VI AT HERITAGE BAY
A PHASE
CONDOMINIUM UNIT 1623
$358
$703
$1,061.0700
76528908249
WARREN, RALPH=& ANNE M
TERRACE VI AT HERITAGE BAY
A PHASE
CONDOMINIUM UNIT 1624
$358
$703
$1,061.0700
76528908265
DANTON, SHAUN=& JANET
TERRACE VI AT HERITAGE BAY
A PHASE
CONDOMINIUM UNIT 1625
$358
$703
$1,061.0700
76528908281
PORCHETTA, AGOSTINO
TERRACE VI AT HERITAGE BAY
A PHASE
CONDOMINIUM UNIT 1626
$358
$703
$1,061.0700
76528908304
PANNUNZIO ET AL, ASSUNTA
TERRACE VI AT HERITAGE BAY
A PHASE
CONDOMINIUM UNIT 1627
$358
$703
$1,061.0700
76528908320
NITSOPOULOS, CHRISTOS
TERRACE VI AT HERITAGE BAY
A PHASE
CONDOMINIUM UNIT 1628
$358
$703
51,061.0700
76528908346
BETTINELLI, PETER=& JOY
TERRACE VI AT HERITAGE BAY
A PHASE
CONDOMINIUM UNIT 1631
$358
$703
$1,061.0700
76528908362
VAUGHAN, BRAD C=& DONNA R
TERRACE VI AT HERITAGE BAY
A PHASE
CONDOMINIUM UNIT 1632
$358
$703
$1,061.0700
76528908388
ATTANA81O, MICHAEL=& KELLY
TERRACE VI AT HERITAGE BAY
A PHASE
CONDOMINIUM UNIT 1633
$358
$7C3
$1,061.0700
76528908401
SCANLON, WILLIAM
TERRACE VI AT HERITAGE BAY
A PHASE
CONDOMINIUM UNIT 1634
$3.58
$703
$1,061.0700
76528908427
VELOTTA TR, MICHAEL V
TERRACE VI AT HERITAGE BAY
A PHASE
CONDOMINIUM UNIT 1635
$358
$703
$1,061.0700
76528908443
CERAR, PETER V=& JUDITH A
TERRACE VI AT HERITAGE BAY
A PHASE
CONDOMINIUM UNIT 1636
$358
$703
$1,061.0700
76528908469
FRANK, PETR
TERRACE VI AT HERITAGE BAY
A PHASE
CONDOMINIUM UNIT 1637
$358
$703
$1,061.0700
76528908485
MACAIRE, WINFRIEDE M
TERRACE VI AT HERITAGE BAY
A PHASE
CONDOMINIUM UNIT 1638
$358
$703
$1,061.0700
76526908508
BRIGANTI, ROBERT A=& ANNETTE D
TERRACE VI AT HERITAGE BAY
A PHASE
CONDOMINIUM UNIT 1641
$358
$703
$1.061.0700
75528908524
LETT, DAVID R=& KAREN L
TERRACE VI AT HERITAGE BAY
A PHASE
CONDOMINIUM UNIT 1642
$358
$703
$1,06L0700
75528908540
JOERGENS, CUNTON J
TERRACE VI AT HERITAGE BAY
A PHASE
CONDOMINIUM UNIT 1643
$358
$703
$1,061.0700
76528908566
ROUSSFAU ET AL, GUY
TERRACE VI AT HERITAGE BAY
A PHASE
CONDOMINIUM UNIT 1644
$358
$703
$1,061,0700
765228908582
MARZILLI, ROBERT A
TERRACE VI AT HERITAGE BAY
A PHASE
CONDOMINIUM UNIT 1645
$358
$703
$1,061,0700
76528908605
KREPLIN, LISA C
TERRACE VI AT HERITAGE BAY
A PHASE
CONDOMINIUM UNIT 1646
$358
$703
$1,061,0700
76528908621
NAPPI, EDWARD J
TERRACE VI AT HERITAGE BAY
A PHASE
CONDOMINIUM UNIT 1711
$358
$703
$1,061.0700
76528908634
C.AMPSEN, LAUREN
TERRACE VI AT HERITAGE BAY
A PHASE
CONDOMINIUM UNIT 1712
$358
$703
$1,061.0700
76528908647
GALLO, GIOVANNI
TERRACE VI AT HERITAGE BAY
A PHASE
CONDOMINIUM UNIT 1713
S358
$703
$1,061.0700
76528908650
HAMADI, RAMI
TERRACE VI AT HERITAGE BAY
A PHASE
CONDOMINIUM UNIT 1714
5358
$703
$1,061.0700
76528908653
WILSON NAPLES LLC
TERRACE VI AT HERITAGE BAY
A PHASE
CONDOMINIUM UNIT 1715
5358
$703
$1,061.0700
76528908676
AVERY FLORIDA LAND TRUST
TERRACE VI AT HERITAGE BAY
A PHASE
CONDOMINIUM UNIT 1716
5358
$703
$1,061.0700
76528908689
DIBATTISTA, ANTHONY
TERRACE VI AT HERITAGE BAY
A PHASE
CONDOMINIUM UNIT 1717
5358
$703
$1,061,0700
76528908692
CRYER, STEPHEN K=& ANNE
TERRACE VI AT HERITAGE BAY
A PHASE
CONDOMINIUM UNIT 1718
S358
$703
$1,061,0700
76528908702
GRACE RIDGE PROPERTIES INC
TERRACE VI AT HERITAGE BAY
A PHASE
CONDOMINIUM UNIT 1721
$358
$703
$1,061,0700
76528908715
HAM, SCOTT A=& JULIE A
TERRACE VI AT HERITAGE BAY
A PHASE
CONDOMINIUM UNIT 1722
S358
$703
$1,061.0700
76528908728
MATTHEWS JR, JAMES
TERRACE VI AT HERITAGE BAY
A PHASE
CONDOMINIUM UNIT 1723
$358
$703
$1,061.0700
76528908731
JOHNSON, MICHAEL=& SALLY
TERRACE VI AT HERITAGE BAY
A PHASE
CONDOMINIUM UNIT 1724
$358
$703
$1,061.0700
76528908744
FLANAGAN, CHRISTOPHER V
TERRACE VI AT HERITAGE BAY
A PHASE
CONDOMINIUM UNIT 1725
$358
$703
$1,061.0700
76528908757
JUNG, WILLIAM R=& BARBARA J
TERRACE VI AT HERITAGE BAY
A PHASE
CONDOMINIUM UNIT 1726
$358
$703
$1,061.0700
76528908760
FARRIS, KAREN NADA
TERRACE VI AT HERITAGE BAY
A PHASE
CONDOMINIUM UNIT 1727
5358
$703
$1,061.0700
76528908773
BOOTH, PETER A=& KAREN A
TERRACE VI AT HERITAGE BAY
A PHASE
CONDOMINIUM UNIT 1728
$358
$703
$1,061.0700
76528908786
ROCHA, CARLYLE A=& ANGELA
TERRACE VI AT HERITAGE BAY
A PHASE
CONDOMINIUM UNIT 1731
$35B
$703
$1,061.0700
76528908799
GOFFE, PETER
TERRACE VI AT HERITAGE BAY
A PHASE
CONDOMINIUM UNIT 1732
$358
$703
$1,061.0700
76528908809
MARTIN, ERNEST P=& DIANE S
TERRACE VI AT HERITAGE BAY
A PHASE
CONDOMINIUM UNIT 1733
$358
$703
$1,061.0700
76528908812
TIERNEY, MICHAEL J=& JUDITH M
TERRACE VI AT HERITAGE BAY
A PHASE
CONDOMINIUM UNIT 1734
$358
$703
$1,061.0700
76528908825
REINHART, MATTHEW C
TERRACE VI AT HERITAGE BAY
A PHASE
CONDOMINIUM UNIT 1735
$358
$703
$1,061.0700
76528908838
BOEVE, SAUNDREA J
TERRACE VI AT HERITAGE BAY
A PHASE
CONDOMINIUM UNIT 1736
$358
$703
$1,061.0700
76528908841
GAUCl, JOHN MICHAEL
TERRACE VI AT HERITAGE BAY
A PHASE
CONDOMINIUM UNIT 1737
$358
$703
$1,061.0700
76528908854
ELDEBS, MICHEL=& FIDA
TERRACE VI AT HERITAGE BAY
A PHASE
CONDOMINIUM UNIT 1738
5358
$703
$1,061.0700
76528908867
BOORSMA, DAVID EDWIN
TERRACE VI AT HERITAGE BAY
A PHASE
CONDOMINIUM UNIT 1741
$35B
$703
$1,061.0700
76528908870
FISCHETTI, ANTHONY V
TERRACE VI AT HERITAGE BAY
A PHASE
CONDOMINIUM UNIT 1742
$358
$703
$1,061.0700
76528908883
MELILLO, JOSEPH=& ANNETTE D
TERRACE VI AT HERITAGE BAY
A PHASE
CONDOMINIUM UNIT 1743
$358
$703
$1,061.0700
76528908896
ZAITCHIK, STEPHEN M
TERRACE VI AT HERITAGE BAY
A PHASE
CONDOMINIUM UNIT 1744
$358
$703
$1,061.0700
76528908906
DENNIS T & ELLEN R MELL TRUST
TERRACE VI AT HERITAGE BAY
A PHASE
CONDOMINIUM UNIT 1745
$358
$703
$1,081.0700
76528908919
VAN SANTEN, ARTHUR C
TERRACE VI AT HERITAGE BAY
A PHASE
CONDOMINIUM UNIT 1746
$358
5703
$1,061.0700
76528909028
LYNCH, MICHAEL D
TERRACE VII AT HERITAGE BAY
A PHASE
CONDOMINIUM UNIT 1811
$358
$703
$1,061.0700
76528909044
JONES, JOHN PAUL
TERRACE VII AT HERITAGE BAY
A PHASE
CONDOMINIUM UNIT 1812
$358
$703
$1,061.0700
76528909060
VESCIO, LUIGI
TERRACE VII AT HERITAGE BAY
A PHASE
CONDOMINIUM UNIT 1813
$358
$703
$1,061.0700
76528909086
LAPORTA, CARMINE
TERRACE VII AT HERITAGE BAY
A PHASE
CONDOMINIUM UNIT 1814
$358
$703
$1,061.0700
76528909109
STEWART, JAMES J
TERRACE VII AT HERITAGE BAY
A PHASE
CONDOMINIUM UNIT 1815
$358
$703
$1,061.0700
76528909125
HORAN, MICHAEL P
TERRACE VII AT HERITAGE BAY
A PHASE
CONDOMINIUM UNIT 1816
$358
$703
$1,061.0700
76528909141
SPENCE, KENNETH J=& JUDITH A
TERRACE VII AT HERITAGE BAY
A PHASE
CONDOMINIUM UNIT 1817
$358
$703
$1,061.0700
76528909167
CICCIA, RALPH=& MARIA
TERRACE VII AT HERITAGE BAY
A PHASE
CONDOMINIUM UNIT 1818
$358
$703
$1,061.0700
76528909183
KRAPF, DONALD=& DOROTHY J
TERRACE VII AT HERITAGE BAY
A PHASE
CONDOMINIUM UNIT 1821
$358
$703
$1,061.0700
76528909206
BREHENY, WILLIAM F
TERRACE VII AT HERITAGE BAY
A PHASE
CONDOMINIUM UNIT 1822
5358
$703
$1,061.0700
76528909222
STEARN, JOAN D
TERRACE VII AT HERITAGE BAY
A PHASE
CONDOMINIUM UNIT 1823
$358
$703
$1,061.0700
76528909248
HETHERINGTON, ANDREW G M
TERRACE VII AT HERITAGE BAY
A PHASE
CONDOMINIUM UNIT 1824
$358
$703
$1,061.0700
76528909264
DEPiETRI, HOWARD
TERRACE VII AT HERITAGE BAY
A PHASE
CONDOMINIUM UNIT 1825
$358
$703
$1,061.0700
76528909280
WICELINSKI LIV NG TRUST
TERRACE VII AI HERITAGE BAY
A PHASE
CONDOMINIUM UNIT 1826
$358
$703
$1,061.0700
76528909303
BERNSTEIN, JEFFREY M
TERRACE VII AT HERITAGE BAY
A PHASE
CONDOMINIUM UNIT 1827
$358
$703
$1,061.0700
Heritage Bay '17-18 Assessment Roll
Parcel ID
Development
Tvpe
O & M
Debt
Total
76528909329 NEWELL, WILLIAM T=& JOYCE L
TERRACE VII AT HERITAGE BAY
A PHASE CONDOMINIUM UNIT 1828
$358
$703
$1,061.0700
76528909345 SOLIMINE, ANTONIO=& R05A
TERRACE VII AT HERITAGE BAY
A PHASE CONDOMINIUM UNIT 1831
$358
$703
$1,061.0700
76528909361 DOYON, FRANCOIS
TERRACE VII AT HERITAGE BAY
A PHASE CONDOMINIUM UNIT 1832
$358
$703
$1,061.0700
76528909387 LEITER, JOHN STEVEN
TERRACE VII AT HERITAGE BAY
A PHASE CONDOMINIUM UNIT 1833
$358
$703
$1,061.0700
76528909400 JORDAN, HARVEY G
TERRACE VII AT HERITAGE BAY
A PHASE CONDOMINIUM UNIT 1834
$358
$703
$1,061.0700
76528909426 COYLE, ROGER D
TERRACE VII AT HERITAGE BAY
A PHASE CONDOMINIUM UNIT 1835
$358
$703
$1,061.0700
76528909442 CHATHAM TR, MARK P
TERRACE VII AT HERITAGE BAY
A PHASE CONDOMINIUM UNIT 1836
$358
$703
$1,061.0700
76528909468 QURESHI, ASHFA
TERRACE VII AT HERITAGE BAY
A PHASE CONDOMINIUM UNIT 1837
$358
$703
$1,061.0700
76528909484 JOHNSTON LIVING TRUST
TERRACE VII AT HERITAGE BAY
A PHASE CONDOMINIUM UNIT 1838
$358
$703
S1,061,0700
76528909507 SWAN REVOCABLE TRUST
TERRACE VII AT HERITAGE BAY
A PHASE CONDOMINIUM UNIT 1841
$358
$703
$1,061.0700
76528909523 MOHAMED, SHIHANA S
TERRACE VII AT HERITAGE BAY
A PHASE CONDOMINIUM UNIT 1842
$358
$703
$1,061.0700
76528909549 MCNABOE, JOHN P=& LOUISE R
TERRACE VII AT HERITAGE BAY
A PHASE CONDOMINIUM UNIT 1843
$358
$703
$1,061.0700
76528909565 PAUL R PIGNONE REV TRUST
TERRACE VII AT HERITAGE BAY
A PHASE CONDOMINIUM UNIT 1844
$356
$703
$1,061.0700
76528909581 CHASSE, LISE-ANNE
TERRACE VII AT HERITAGE BAY
A PHASE CONDOMINIUM UNIT 1845
$358
$703
$1,061.0700
76528909604 EL KASSIS, GERGES,
TERRACE VII AT HERITAGE BAY
A PHASE CONDOMINIUM UNIT 1846
$358
$703
$1,061.0700
76528909620 MCCRACKEN, JOHN DOUGLAS
TERRACE VII AT HERITAGE BAY
A PHASE CONDOMINIUM UNIT 1911
$358
$703
.$1,061.0700
76528909646 MORRIS, JOSEPH M
TERRACE VII AT HERITAGE BAY
A PHASE CONDOMINIUM UNIT 1912
$358
$703
$1,061.0700
76528909662 SARRACINI FLORIDA LAND TRUST
TERRACE VII AT HERITAGE BAY
A PHASE CONDOMINIUM UNIT 1913
$358
$703
$1,061.0700
76528909688 HOPUCEK, TOMAS
TERRACE VII AT HERITAGE BAY
A PHASE CONDOMINIUM UNIT 1914
$358
$703
$1,061.0700
76528909701 KOSTIC, JOHN G-& EILEEN R
TERRACE VII AT HERITAGE BAY
A PHASE CONDOMINIUM UNIT 1915
$356
$703
$1,061,0700
76528909727 COSTA TR, SALVATORE=& KAREN
TERRACE VII AT HERITAGE BAY
A PHASE CONDOMINIUM UNIT 1916
$358
$703
$1,061.0700
76528909743 DELRE FLORIDA LAND TRUST
TERRACE VII AT HERITAGE BAY
A PHASE CONDOMINIUM UNIT 1917
$358
$703
$1,061.0700
76528909769 ONFSTI, THOMAS D=& TANYA A
TERRACE VII AT HERITAGE BAY
A PHASE CONDOMINIUM UNIT 1918
$358
$703
$1,061.0700
76528909785 FRANZESE FLORIDA LAND TRUST
TERRACE VII AT HERITAGE BAY
A PHASE CONDOMINIUM UNIT 1921
$358
$703
$1,061.0700
76528909808 ESMAIL, ZAHIR M
TERRACE VII AT HERITAGE BAY
A PHASE CONDOMINIUM UNIT 1922
$358
$703
$1,061.0700
76528909824 NINNEMAN, ROBERT
TERRACE VII AT HERITAGE BAY
A PHASE CONDOMINIUM UNIT 1923
$35B
$703
$1,061.0700
76528909840 BOLDIN, RICHARD A=& NANCY J
TERRACE VII AT HERITAGE BAY
A PHASE CONDOMINIUM UNIT 1924
$358
$703
$1,061.0700
76528909866 MATTSON LIVING TRUST
TERRACE VII AT HERITAGE BAY
A PHASE CONDOMINIUM UNIT 1925
$353
$703
$1,061.0700
76528909882 SPINELLI, VINCENT J
TERRACE VII AT HERITAGE BAY
A PHASE CONDOMINIUM UNIT 1926
5358
$703
$1,061.0700
76528909905 MONCEL, RICHARD G=& JOY D
TERRACE VII AT HERITAGE BAY
A PHASE CONDOMINIUM UNIT 1927
5358
$703
$1,061.0700
76528909921 STEWART, DONALD F=& NANCY S
TERRACE VII AT HERITAGE BAY
A PHASE CONDOMINIUM UNIT 1928
5356
$703
$1,061.0700
76528909947 JAMES E WALKER JR FAMILY TRUST
TERRACE VII AT HERITAGE BAY
A PHASE CONDOMINIUM UNIT 1931
S358
$703
$1,061.0700
76528909983 HANLON, GRAHAM
TERRACE VII AT HERITAGE BAY
A PHASE CONDOMINIUM UNIT 1932
$358
$703
$1,061.0700
76528909989 DEAN, STEVEN THOMAS
TERRACE VII AT HERITAGE BAY
A PHASE CONDOMINIUM UNIT 1933
$35B
$703
$1,061.0700
76528910004 BOROWY, KATHLEEN M
TERRACE VII AT HERITAGE BAY
A PHASE CONDOMINIUM UNIT 1934
$35B
$703
$1.061.0700
76528910020 LABA, RICHARD WILLIAM
TERRACE VII AT HERITAGE BAY
A PHASE CONDOMINIUM UNIT 1935
$358
$703
$1,061.0700
16528910046 PINETTE, LEROY=& DOROTHY
TERRACE VII AT HERITAGE BAY
A PHASE CONDOMINIUM UNIT 1936
$358
$703
$1,061.0700
76528910062 MCTIONMED HOLDINGS INC
TERRACE VII AT HERITAGE BAY
A PHASE CONDOMINIUM UNIT 1937
$358
$703
$1,061.0700
76528910088 MAZZAFERRO, JOSEPH D
TERRACE VII AT HERITAGE BAY
A PHASE CONDOMINIUM UNIT 1938
$358
$703
$1,061.0700
76528910101 MAYER, BRADLEY E-& BARBARA S
TERRACE VII AT HERITAGE BAY
A PHASF CONDOMINIUM UNIT 1941
$358
$703
$1,061.0700
76528910127 BRACELAND, TIMOTHY
TERRACE VII AT HERITAGE BAY
A PHASE CONDOMINIUM UNIT 1942
$358
$703
$1,061.0700
76528910143 RAO, NAGULAPALLI S
TERRACE VII AT HERITAGE BAY
A PHASE CONDOMINIUM UNIT 1943
$358
$703
$1,361.0700
76528910169 ZIMMERMAN .1R. GARY A=& BETH A
TERRACE VII AT HERITAGE BAY
A PHASE CONDOMINIUM UNIT 1944
$356
$703
$1,061,0700
76528910185 BENARD, LINDA
TERRACE VII AT HERITAGE BAY
A PHASE CONDOMINIUM UNIT 1945
$358
$703
$1,061.0700
76528910208 RICOH[, PATRICK B
TERRACE VII AT HERITAGE BAY
A PHASE CONDOMINIUM UNIT 1946
5358
$703
$1,061.0700
76528911029 CICCAGLICNE, JAMES R
TERRACE VIII AT HERITAGE BAY
A PHASE CONDOMINIUM UNIT 2011
$358
$703
$1,061.0700
76528911045 STETTLER, KEITH P=& ROSSANA I
TERRACE VIII AT HERITAGE DAY
A PHASE CONDOMINIUM UNIT 2012
$358
$703
$1,D61.0700
7652.8911061 GIBSON TR, MICHEL
TERRACE VIII AT HERITAGE BAY
A PHASE CONDOMINIUM UNIT 2013
$358
$703
$1,D61.0700
76528911087 TEMPLES, GERALD=& ANGIE
TERRACE VIII AT HERIIAGE BAY
A PHASE CONDOMINIUM UNIT 2014
$358
$703
$1,061.0700
76528911100 DELANOY, THOMAS O=& CINDY L
TERRACE VIII AT HERITAGE BAY
A PHASF CONDOMINIUM UNIT 2015
$358
$703
$1,061.0700
76528911126 DAVIDSON, BRUCE=& GRACE A
TERRACE VIII AT HERITAGE BAY
A PHASE CONDOMINIUM UNIT 2016
$358
$703
$1,061.0700
76528911142 CCNFORTI SR, RICHARD
TERRACE VIII AT HERITAGE BAY
A PHASE CONDOMINIUM UNIT 2017
$358
$703
$1,061.0700
76528911168 JOHNSON, STEVEN R=& JUDITH A
TERRACE VIII AT HERITAGE BAY
A PHASE CONDOMINIUM UNIT 2018
$356
$703
$1,061.0700
76528911184 SILVERSTEIN, JEFFREY
TERRACE VIII AT HERITAGE BAY
A PHASE CONDOMINIUM UNIT 2021
$358
$703
$1,061.0700
76528911207 KILPATRICK, NANCY M
TERRACE VIII AT HERITAGE BAY
A PHASF CONDOMINIUM UNIT 2022
$358
$703
$1,061.0700
76528911223 WELCH, MARK=& CI-IERYL
TERRACE VIII AT HERITAGE BAY
A PHASE CONDOMINIUM UNIT 2023
$358
$703
$1,061.0700
76528911249 BRYANT, STEPHEN L=& VIRGINIA E
TERRACE VIII AT I-IERITAGE BAY
A PHASE CONDOMINIUM UNIT 2024
$358
$703
$1,061.0700
76528911265 LOPMEIER, THOMAS H
TERRACE VIII AT HERITAGE BAY
A PHASE CONDOMINIUM UNIT 2025
$358
$703
$1,061.0700
76528911281 TREMBLAY, LUC
TERRACE VIII AT HERIIAGE BAY
A PHASE CONDOMINIUM UNIT 2026
$358
$703
$1,061.0700
76528911304 BURNSIDE, MILTON J-& MONICA R
TERRACE VIII AT HERITAGE BAY
A PHASE CONDOMINIUM UNIT 2027
$358
$703
$1,061.0700
76528911320 RANDALL, BRAD=& REGINA
TERRACE VIII AT HERITAGE BAY
A PHASE CONDOMINIUM UNIT 2028
$358
$703
$1,061.0700
76528911346 WHITE, STEPHEN A=& PENELOPE J
TERRACE VIII AT HERITAGE BAY
A PHASE CONDOMINIUM UNIT 2031
$358
$703
$1,061.0700
76528911362 TO TR, JOSEPH WAIT MAN
TERRACE VIII AT HERITAGE BAY
A PHASE CONDOMINIUM UNIT 2032
$356
$703
$1,061.0700
76528911388 CHARTRAND, NATHALIE
TERRACE VIII AT HERITAGE BAY
A PHASE CONDOMINIUM UNIT 2033
$358
$703
$1,061.0700
76528911401 PETERSON, PAUL E
TERRACE VIII AT HERITAGE BAY
A PHASE CONDOMINIUM UNIT 2U34
$358
$703
$1,061.0700
76528911427 TITINA LLC
TERRACE VIII AT HERITAGE BAY
A PHASE CONDOMINIUM UNIT 2035
$358
S703
$1,061.0700
76528911443 HANTAK, SEAN R
TERRACE VIII AT IIERITAGE BAY
A PHASE CONDOMINIUM UNIT 2036
$358
$703
$1,061.0700
76528911469 HIERRO, FRANK=& BARB
TERRACE VIII AT HERITAGE BAY
A PHASE CONDOMINIUM UNIT 2037
$358
$703
$1,061.0700
76528911485 EMOND TR, RICHARD
TERRACE VIII AT HERITAGE BAY
A PHASE CONDOMINIUM UNIT 2038
$358
$703
$1,061.0700
76528911508 GLASS, WILLIAM M=& KATHERINE P
TERRACE VIII AT HERITAGE BAY
A PHASE CONDOMINIUM UNI I 2041
$358
$703
$1,061.0700
76528911524 LIU TR, JOHN KWONG ON
TERRACE VIII AT HERITAGE BAY
A PHASE CONDOMINIUM UNIT 2042
$36A
$703
$1,061.0700
76528911540 KASMER JR, ROBERT E
TERRACE VIII AT HERITAGE BAY
A PHASE CONDOMINIUM UNIT 2043
$358
$703
$1,061.0700
76528911566 CHEVRER, JACQUES
TERRACE VIII AT HERITAGE BAY
A PHASE CONDOMINIUM UNIT 2044
$358
$703
$1,061.0700
76528911582 PAC PROPERTIES LLC
TERRACE Vlll AT HERITAGE BAY
A PHASE CONDOMINIUM UNIT 2045
$358
$733
$1,061.0700
76528911605 KOS, STANISLAW=& HELENA
TERRACE Vill AT HERITAGE BAY
A PHASE CONDOMINIUM UNIT 2046
$358
$703
$1,061.0700
Heritage Bay '17-18 Assessment Roll
Parcel ID
Development
Tvpe
O & M
Debt
Total
76528911521 GRAYSON, LON=& JUDITH
TERRACE VIII AT HERITAGE BAY
A PHASE CONDOMINIUM UNIT 2111
$358
$7C3
$1,061,0700
76528911647 RET, DENISE M
TERRACE VIII AT HERITAGE BAY
A PHASE CONDOMINIUM UNIT 2112
$358
$7C3
$1,061.0700
76528911663 LEO, JOSEPH=& ANNA T
TERRACE VIII AT HERITAGE BAY
A PHASE CONDOMINIUM UNIT 2113
$358
$703
$1,061.0700
76528911689 LANAMAR INVESTMENTS INC
TERRACE VIII AT HERITAGE BAY
A PHASE CONDOMINIUM UNIT 2114
$358
$703
$1,061.0700
76528911702 BERNACKI, CRAIG S=& DEBORAH A
TERRACE VIII AT HERITAGE BAY
A PHASE CONDOMINIUM UNIT 2115
$358
$703
$1,061.0700
76528911728 BOYLE, WILLIAM=& ELLEN MARIE
TERRACE VIII AT HERITAGE BAY
A PHASE CONDOMINIUM UNIT 2116
$358
$703
$1,061.0700
76528911744 MYTROWITZ III, JOHN=& SUSAN E
TERRACE VIII AT HERITAGE BAY
A PHASE CONDOMINIUM UNIT 2117
$358
$703
$1,061.0700
76528911760 KREMER JR, JOSEPH J
TERRACE VIII AT HERITAGE BAY
A PHASE CONDOMINIUM UNIT 2118
$358
$703
$1,061.0700
76528911786 DESCHENES, YVAN
TERRACE VIII AT HERITAGE BAY
A PHASE CONDOMINIUM UNIT 2121
$358
$703
$1,061.0700
76528911809 MCLAUGHLIN, KAREN
TERRACE VIII AT HERITAGE BAY
A PHASE CONDOMINIUM UNIT 2122
$358
$703
$1,061.0700
76528911825 KNEZOVICH, RICHARD
TERRACE Vili AT HERITAGE BAY
A PHASE CONDOMINIUM UNIT 2123
$358
$703
$1,061.0700
76528911841 SPERA JR, RAYMOND A
TERRACE VIII AT HERITAGE BAY
A PHASE CONDOMINIUM UNIT 2124
$358
$703
$1,061.0700
76528911867 BOREMAN, PAUL D=& KAREN A
TERRACE VIII AT HERITAGE BAY
A PHASE CONDOMINIUM UNIT 2125
$358
$703
$1,061.0700
7652891.1883 HANNAH, EDWARD C
TERRACE VIII AT HERITAGE BAY
A PHASE CONDOMINIUM UNIT 2126
$358
$703
$1,061.0700
76528911906 GALLO, GIUSEPPE=& MARIA
TERRACE VIII AT HERITAGE BAY
A PHASE CONDOMINIUM UNIT 2127
5358
$703
$1,061.0700
76528911922 RAYMOND ET AL, ANDRE
TERRACE VIII AT HERITAGE BAY
A PHASE CONDOMINIUM UNIT 2128
5358
$703
$1,061.0700
76528911948 BRADY, PATRICK G
TERRACE VIII AT HERITAGE BAY
A PHASE CONDOMINIUM UNIT 2131
$358
$703
$1,061.0700
76528911964 JIM & PAM SALESTROM REV TRUST
TERRACE VIII AT HERITAGE BAY
A PHASE CONDOMINIUM UNIT 2132
$358
$703
$1,061.0700
76528911980 TREM, KEVIN
TERRACE VIII AT HERITAGE BAY
A PHASE CONDOMINIUM UNIT 2133
$358
$703
$1,061.0700
76528912002 ANTON HAFNER TRUST
TERRACE VIII AT HERITAGE BAY
A PHASE CONDOMINIUM UNIT 2134
$358
$703
$1,061.0700
76528912028 HEBERT, JACQUELINE ANN
TERRACE VIII AT HERITAGE BAY
A PHASE CONDOMINIUM UNIT 2135
$35B
$703
$1,061.0700
76528912044 PICKETT, ROBERT D=& JOANNE T
TERRACE VIII AT HERITAGE BAY
A PI ASE CONDOMINIUM UNIT 2136
$358
$703
$1,061.0700
76528912060 WEISS, JOHN
TERRACE VIII AT HERITAGE BAY
A PHASE CONDOMINIUM UNIT 2137
$350
$703
$1,061.0700
76528912086 GRECO, STEVEN A=& ELIZABETH J
TERRACE VIII AT HERITAGE BAY
A PHASE CONDOMINIUM UNIT 2138
$358
$703
$1,061.0700
76528912109 KEEFE, GERARD=& LYNN Y
TERRACE VIII AT HERITAGE BAY
A PHASE CONDOMINIUM UNIT 2141
$358
$703
$1,061.0700
76528912125 DESCHENES, YVAN
TERRACE VIII AT HERITAGE BAY
A PHASE CONDOMINIUM UNIT 2142
$358
$703
$1,061.0700
76.528912141 DENU, MARK L=& SHIRLEY A
TERRACE VIII AT HERITAGE BAY
A PHASE CONDOMINIUM UNIT 2143
$358
$703
$1,061.0700
76528912167 DUCHESNE, DONALD
TERRACE VIII AT HERITAGE BAY
A PHASE CONDOMINIUM UNIT 2144
$358
$703
$1,061.0700
76528912183 LESER, HECTOR L=& RENATE M
TERRACE VIII AT HERITAGE BAY
A PHASE CONDOMINIUM UNIT 2145
$358
$703
$1,061.0700
76528912206 HODGEMAN FAMILY REV TRUST
TERRACE VIII AT HERITAGE BAY
A PHASE CONDOMINIUM UNIT 2145
$358
$703
$1,061.0700
76528913027 ALOISE, CARMINE D=& DIANA C
TERRACE IX AT HERITAGE BAY
A CONOMINIUM UNIT 2211
$358
$703
$1,061.0700
76528913043 CALLEGARI. ALAN P=& SHIRLEY
TERRACE IX AT HERITAGE BAY
A CONOMINIUM UNIT 2212
$358
$703
$1,061.0700
76528913069 MUSTO, JOHN J=& DEBRA A
TERRACE IX AT HERITAGE BAY
A CONOMINIUM UNIT 2213
$358
$703
$1,061.0700
76528913085 RICH, JANE A
TERRACE IX AT HERITAGE BAY
A CONOMINIUM UNIT 2214
$358
$703
$1,061.0700
76528913108 ROBERTS, DAVID
TERRACE IX AT HERITAGE BAY
A CONOMINIUM UNIT 2215
$358
$703
$1,061.0700
76528913124 ALLEN, KENT E_& CONNIE
TERRACE IX AT HERITAGE BAY
A CONOMINIUM UNIT 2216
$358
$703
$1,061.0700
76528913140 THIMANN, ANDRES DANIEL
TERRACE IX AT HERITAGE BAY
A CONOMINIUM UNIT 2217
$358
$703
$1,061.0700
76528913166 ANDRE ALLARD LIV TRUST
TERRACE IX AT HERITAGE BAY
A CONOMINIUM UNIT 2218
$358
$703
$1,061.0700
76528913182 NORMAND BOURDEAU LIV TRUST
TERRACE IX AT HERITAGE BAY
A CDNOMINIUM UNIT 2221
$358
$703
$1,061.0700
76528913205 PHELPS, RICHARD A=& DIANE L
TERRACE IX AT HERITAGE BAY
A CONOMINIUM UNIT 2222
$358
$703
$1,061.0700
76528913221 LINDNER TRUST
TERRACE IX AT HERITAGE BAY
A CONOMINIUM UNIT 2223
$358
$703
$1,061.0700
76528913247 NOTARY, MARK
TERRACE IX AT HERITAGE BAY
A CONOMINIUM UNIT 2224
$358
$703
$1,061.0700
76528913263 BENCHER, STEVEN H
FERRACE IX AT HERITAGE BAY
A CONOMINIUM UNIT 2225
$358
$703
$1,061.0700
76528913289 ERWIN C E BANFI LIV TRUST
TERRACE IX AT HERITAGE BAY
A CONOMINIUM UNIT 2226
$358
$733
$1,001.0700
76528913302 DIEGEL LIVING TRUST
TERRACE IX AT HERITAGE BAY
A CONOMINIUM UNIT 2227
$358
$733
$1,051.0700
76528913328 MAHON, BERNICE E
TERRACE IX AT HERITAGE BAY
A CONOMINIUM UNIT 2228
$358
$703
$1,061.0700
76528913344 R B & R A NYSTROM REV TRUST
TERRACE IX AT HERITAGE BAY
A CONOWNIUM UNIT 2231
$358
$703
$1,061.0700
76528913360 GEORGE A GRAVES REV TRUST
TERRACE IX AT HERITAGE BAY
A CONOMINIUM UNIT 2232
$358
$703
$1.061.0700
76528913386 BARNES, RAYMOND J=& DEBRA M
TERRACE IX AT HERITAGE BAY
A CONOMINIUM UNIT 2233
$358
$703
$1.061.0700
70528913409 1049083 ONTARIO INC
TERRACE IX AT HERITAGE BAY
A CONOMINIUM UNIT 2234
$358
$703
$1.961.0700
76528913425 MCCARTHY, IDA M
TERRACE IX AT HERITAGE BAY
A CONOMINIUM UNIT 2235
$358
$703
$1,051.0700
76528913441 ROBBINS, MICHAEL J=& LESLIE D
TERRACE IX AT HERITAGE BAY
A CONOMINIUM UNIT 2236
$358
$703
$1,061.0700
76528913467 GUERRIERI, GIUSEPPE
TERRACE IX AT HERITAGE BAY
A CONOMINIUM UNIT 2237
$358
$703
$1,061.0700
76528913483 ARCHIBALD, TODD=& JO ANNE
TERRACE IX AT HERITAGE BAY
A CONOMINIUM UNIT 2238
$358
$703
$1,061.0700
76528913506 ALEXANDER, ALLAN=& ANNE
TERRACE IX AT HERITAGE SAY
A CONOMINIUM UNIT 2241
$358
$703
$1,061.0700
76528913522 BOULE III, GEORGE 0=& LESLIE C
TERRACE IX AT HERITAGE BAY
A CONOMINIUM UNIT 2242
$358
$703
$1,061.0700
76528913548 MAN ZHANG REVOCABLE TRUST
TERRACE IX AT HERITAGE BAY
A CONOMINIUM UNIT 2243
$358
$703
$1,061.0700
76528913564 WARD, DONALD F=& MONIQUE L
TERRACE IX AT HERITAGE BAY
A CONOMINIUM UNIT 2244
$358
$703
$1,061.0700
76528913580 LECK, BRUCE W=& BARBARA A
TERRACE IX AT HERITAGE BAY
A CONOMINIUM UNIT 2245
$358
$703
$1,061.0700
76528913003 MONTENIERI SR, ROBERT E
TERRACE IX AT HERITAGE BAY
A CONOMINIUM UNIT 2246
$358
$703
$1,061.0700
79873400020 FENNELL, JOHN W=& EVELYN L
VERANDA I AT HERITAGE BAY
A CONDOMINIUM UNIT 111
$358
$879
$1.236.8600
79873400046 ANDREWS, MICHAEL J
VERANDA I AT HERITAGE BAY
A CONDOMINIUM UNIT 112
$358
$879
$1,236.8600
79873400062 BSHARA. IBRAHIM=& LINA
VERANDA I AT HERITAGE BAY
A CONDOMINIUM UNIT 113
$358
$879
$1,236.8600
79873400088 RUTKOWSKI JOINT REV TRUST
VERANDA I AT HERITAGE BAY
A CONDOMINIUM UNIT 114
$358
$879
$1,236.6600
79873400101 R S & C P CHMELECKI REV TRUST
VERANDA I AT HERITAGE BAY
A CONDOMINIUM UNIT 115
$358
$879
$1,236.8600
79873400127 GREISS, ROBERT H=& NANCY L
VERANDA I AT HERITAGE BAY
A CONDOMINIUM UNIT 116
$358
5879
$1.236.8600
79873400143 WINTER, DAVID
VERANDA I AT HERITAGE BAY
A CONDOMINIUM UNIT 121
$358
$879
$1,236-8600
79873400169 STOPPA, DINO
VERANDA I AT HERITAGE BAY
A CONDOMINIUM UNIT 122
$358
$879
$1,236.8600
79873400185 ROBERT A PHILLIPS REV TRUST
VERANDA I AT HERITAGE BAY
A CONDOMINIUM UNIT 123
$358
$879
$1,236.8600
79873400208 MAPLE KEY FLORIDA HOLDINGS LLC
VERANDA I AT HERITAGE BAY
A CONDOMINIUM UNIT 124
$358
$879
$1,236.8600
79873400224 J JEFFREY RICE TRUST
VERANDA I AT HERITAGE BAY
A CONDOMINIUM UNIT 125
$358
S879
$1,236.8600
79873400240 CARR, ROBERT M=& MARILYN I
VERANDA I AT HERITAGE BAY
A CONDOMINIUM UNIT 126
$358
5879
$1,236.8600
79873400266 NITSOPOULOS, ANGELO
VERANDA I AT HERITAGE BAY
A CONDOMINIUM UNIT 211
$358
5879
$1,236.8600
79873400282 LANE, FREDERICK R=& CAROL A
VERANDA I AI HERITAGE BAY
A CONDOMINIUM UNIT 212
$358
5079
$1,236.8600
79873400305 D'AURIA, JOSEPH=& FLORENCE
VERANDA I AT HERITAGE BAY
A CONDOMINIUM UNIT 213
$358
S879
$1,236.8600
Heritage Bay '17-18 Assessment Roll
Parcel ID
Development
Tvpe
O & M
Debt
Total
79873400321 PROVENZANO, FRANK
VERANDA I AT HERITAGE BAY
A CONDOMINIUM UNIT 214
$358
$879
$1,236.8500
79873400347 PERRY JR, CHARLES E_& KATHY L
VERANDA I AT HERITAGE BAY
A CONDOMINIUM UNIT 215
$358
$879
$1,236.8600
79873400363 PERES, TIMOTHY S
VERANDA I AT HERITAGE BAY
A CONDOMINIUM UNIT 216
$358
$879
$1,236.8600
79873400389 WISEMAN, COLIN=& FIONA
VERANDA I AT HERITAGE BAY
A CONDOMINIUM UNIT 221
$358
$879
$1,236.0600
79873400402 WAIT, LARRY F=& GLORIA J
VERANDA I AT HERITAGE BAY
A CONDOMINIUM UNIT 222
$358
$879
$1,236.8600
79873400428 CHASTON, BRIAN=& SUSAN
VERANDA I AT HERITAGE BAY
A CONDOMINIUM UNIT 223
$358
$879
$1.236.8600
798734UU444 BAILEY JR, WILLIAM F
VERANDA I AT HERITAGE BAY
A CONDOMINIUM UNIT 224
$358
$879
$1,236.8600
79873400460 BREAZFALE, JAMES A=& RENEE
VERANDA I AT HERITAGE BAY
A CONDOMINIUM UNIT 225
$358
$879
$1,236.8600
7987340006 FULLER, MARY W
VERANDA I AT HERITAGE BAY
A CONDOMINIUM UNIT 226
$358
$879
$1,236.8600
79873400509 GRANDO, ALVARO=& LYNNE E
VERANDA I AT HERITAGE BAY
A CONDOMINIUM UNIT 311
$358
$879
$1,236.8600
79873400525 JELLO, DONALD=& KATHY
VERANDA I AT HERITAGE BAY
A CONDOMINIUM UNIT 312
$358
$879
$1,236.8600
79873400541 GORALZICK, JAMES J=& SHAWN A
VERANDA I AT HERITAGE BAY
A CONDOMINIUM UNIT 313
$358
$879
$1,236.8600
79873400567 HOFFMAN, EMIL A=& JENNIFER
VERANDA I AT HERITAGE BAY
A CONDOMINIUM UNIT 314
$356
$879
$1,236.8600
79873400583 STABER, DAVID C=& MARY CLARE
VERANDA I AT HERITAGE BAY
A CONDOMINIUM UNIT 315
$358
$879
$1,236.8600
79673400606 FRASER, CAROLINE M
VERANDA I AT HERITAGE BAY
A CONDOMINIUM UNIT 316
$358
$879
$1,236.8600
79873400622 GREEN, DONALD R
VERANDA I AT HERITAGE BAY
A CONDOMINIUM UNIT 321
$358
$879
$1,236.8600
79873400648 POTESTA, MARK A=& MARCEE
VERANDA I AT HERITAGE BAY
A CONDOMINIUM UNIT 322
$358
$879
$1,236.8600
79873400664 HOGAN COMPANY LLC
VERANDA I AT HERITAGE BAY
A CONDOMINIUM UNIT 323
5358
$879
$1,236.8600
79873400680 DELUCA, STEPHEN=& MICHELE
VERANDA I AT HERITAGE BAY
A CONDOMINIUM UNIT 324
5358
$879
$1,236.8600
79873400703 GRANVILLE JR, WALTER J=& JOAN
VERANDA I AT HERITAGE BAY
A CONDOMINIUM UNIT 325
S358
$879
$1,236.8600
79873400729 STOPPA ET AL, DINO
VERANDA I AT HERITAGE BAY
A CONDOMINIUM UNIT 326
$358
$879
$1,236-8600
79873400745 THOMPSON, DENNIS M
VERANDA I AT HERITAGE BAY
A CONDOMINIUM UNIT 411
$358
$879
$1,236.8600
79873400761 COSTELLO, ANTHONY E_& YDJANA
VERANDA I AT HERITAGE BAY
A CONDOMINIUM UNIT 412
$358
$379
$1,236.8600
79873400787 GERRITS, GEORGE
VERANDA I AT HERITAGE BAY
A CONDOMINIUM UNIT 413
$358
$879
$1,236.8600
79873400800 HRONCICH, BIAGIO T=& CATERINA
VERANDA I AT HERITAGE BAY
A CONDOMINIUM UNIT 414
$358
$879
$1,236.8600
79873400826 LEVINE, ALAN=& ANITA L
VERANDA I AT HERITAGE BAY
A CONDOMINIUM UNIT 415
$358
$879
$1,236.8600
79873400842 ROMANOLI, AGNES
VERANDA I AT HERITAGE BAY
A CONDOMINIUM UNIT 416
$356
$879
$1,236.8600
79873400868 DUMFORD, JOHN S=& MICHELLE E
VERANDA I AT HERITAGE BAY
A CONDOMINIUM UNIT 421
$358
$879
$1,236.8600
79873400884 WARDLE, WILLIAM F=& MARIE C
VERANDA I AT HERITAGE BAY
A CONDOMINIUM UNIT 422
$358
$879
$1,236.8600
79873400907 YANEK, FRANK P
VERANDA I AT HERITAGE BAY
A CONDOMINIUM UNIT 423
$358
$879
$1,236.8600
79873400923 EZIO MECO LIVING TRUST
VERANDA I AT HERITAGE BAY
A CONDOMINIUM UNIT 424
$358
$879
$1,236.8600
79873400949 GROULX, DANIEL=& COLETTE
VERANDA I AT HERITAGE BAY
A CONDOMINIUM UNIT 425
$358
$879
$1,236.8600
79873400965 KENYON, LOUIS P
VERANDA I AT HERITAGE BAY
A CONDOMINIUM UNIT 426
$358
$079
$1,236.6600
798734009B1 FLORIDA LAND TRUST
VERANDA I AT HERITAGE BAY
A CONDOMINIUM UNIT 511
$358
$879
$1,236.8600
79873401003 JAFFEE, JOHN L=& BELINDA L
VERANDA I AT HERITAGE BAY
A CONDOMINIUM UNIT 512
$358
$879
$1,236.8600
79873401029 STRODEL, THOMAS
VERANDA I AT HERITAGE BAY
A CONDOMINIUM UNIT 513
$358
$879
$1,236.8600
79873401045 GROULX, SYLVIE=& RICHARD
VERANDA I AT HERITAGE BAY
A CONDOMINIUM UNIT 514
$358
$879
$1,236.8600
79873401061 GARY & VICKI BRADBURY TRUST
VERANDA I AT HERITAGE BAY
A CONDOMINIUM UNIT 515
$358
$879
$1,236.8600
79873401087 REDA, VINCENT=& PALMA
VERANDA I AT HERITAGE BAY
A CONDOMINIUM UNIT 516
$358
$879
$1,236.8600
79073401100 MAZZARULLI, MARC C=& LEIGH -ANN
VERANDA I AT HERITAGE BAY
A CONDOMINIUM UNIT 521
$358
$879
$1,236.8600
79873401126 DOHENEY, MICHAEL=& MARLENE
VERANDA I AT HERITAGE BAY
A CONDOMINIUM UNIT 522
$358
$879
$1,236.8600
79873401142 LUKANUS, STANLEY=& ANNA
VERANDA I AT HERITAGE BAY
A CONDOMINIUM UNIT 523
$358
$879
$1,236.8600
79873401168 DONALD & JUDITH VANEVENHOVEN
VERANDA I AT HERITAGE BAY
A CONDOMINIUM UNIT 524
$358
$879
$1,236.8600
79873401184 WALBY, BRIAN R=& SANDRA L
VERANDA I AT HERITAGE BAY
A CONDOMINIUM UNIT 525
$358
$079
$1236.8600
79873401207 RUSSELL, FREDERICK J=& GAIL
VERANDA I AT HERITAGE BAY
A CONDOMINIUM UNIT 526
$358
$879
$1,236.8600
79873402028 TNAN 2013 REV TRUST
VERANDA II AT HERITAGE BAY
A CONDOMINIUM UNIT 3311
$358
$879
$1,236.8600
79873402044 JANET A WCCDALL TRUST
VERANDA II AT HERITAGE BAY
A CONDOMINIUM UNIT 3312
$358
$879
$1,236.8600
79873402060 TANKO, KENNETH A=& LINDA A
VERANDA II AT HERITAGE BAY
A CONDOMINIUM UNIT 3313
$358
$879
$1,236.8600
79873402086 CHAMPINE TRUST
VERANDA II AT HERITAGE BAY
A CONDOMINIUM UNIT 3314
$358
$879
$1,236.8600
79873402109 BEE PROPERTY MGMNT LLC
VERANDA II AT HERITAGE BAY
A CONDOMINIUM UNIT 3315
$358
$879
$1,236.8600
79873402125 KEITEL LIVING TRUST
VERANDA II AT HERITAGE BAY
A CONDOMINIUM UNIT 3316
$358
$879
$1,236.8600
79873402141 HUN HER, TIMOTHY J=& DONNA M
VERANDA II AT HERITAGE BAY
A CONDOMINIUM UNIT 3321
$358
$879
$1,236.8600
79873402167 DUFFY JR, BERNARD L
VERANDA II AT HERITAGE BAY
A CONDOMINIUM UNIT 3322
$358
$879
$1,236.8600
798734D2183 MCCONE, DAVID JOHN=& JANET ANN
VERANDA II AT HERITAGE BAY
A CONDOMINIUM UNIT 3323
$358
$879
$1,236.8600
79873402206 HARROW, HOWARD S
VERANDA II AT HERITAGE BAY
A CONDOMINIUM UNIT 3324
$358
$879
$1,236.8600
79873402222 STEFANOSKI, KOCO=& LIDIJA
VERANDA II AT HERITAGE BAY
A CONDOMINIUM UNIT 3325
$358
$879
$1,236.8600
79873402248 ROWE REVOCABLE LIV TRUST
VERANDA II AT HERITAGE BAY
A CONDOMINIUM UNIT 3326
$358
$879
$1,236.8600
79873402264 D'AURIA JR, JOSEPH=& SHEILA P
VERANDA II AT HERITAGE BAY
A CONDOMINIUM UNIT 3411
$358
$879
$1,236.8600
79873402280 KEE PROPERTIES LLC
VERANDA II AT HERITAGE BAY
A CONDOMINIUM UNIT 3412
$358
$879
$1,236.8600
79873402303 LETTRE, EDWARD=& SUSAN
VERANDA II AT HERITAGE BAY
A CONDOMINIUM UNIT 3413
$358
$879
$1.236.8600
79873402329 SIMJANOSKI, VOJO VICTOR
VERANDA II AT HERITAGE BAY
A CONDOMINIUM UNIT 3414
$358
$879
$1,236.8600
79873402345 GLISSMAN, CARL S=& RACHAEL
VERANDA II AT He RITAGE BAY
A CONDOMINIUM UNIT 3415
$358
$879
$1,236.8600
79873402361 R L & D M OLSEN JT REV TRUST
VERANDA II AT HERITAGE BAY
A CONDOMINIUM UNIT 3416
$358
$879
$1,236.8600
79873402387 PACELLA JR, JOHN=& CATHERINE A
VERANDA II AT HERITAGE BAY
A CONDOMINIUM UNIT 3421
$358
$879
$1,236.8600
79873402400 SKENDERIAN, PENELOPE P
VERANDA II AT HERITAGE BAY
A CONDOMINIUM UNIT 3422
$358
$879
$1,236.8600
79873402426 STOJANOVSKI, SLAVKO STEVE
VERANDA It AT HERITAGE BAY
A CONDOMINIUM UNIT 3423
$358
$879
$1,236.8600
79873402442 SCARANO, SHIELA C
VERANDA II AT HERITAGE BAY
A CONDOMINIUM UNIT 3424
$358
$879
$1,236.8600
79873402468 GIBLIN, JOHN F=& MARIE G
VERANDA II AT HERITAGE BAY
A CONDOMINIUM UNIT 3425
$358
$879
$1,236.8600
79873402484 KLANK, JON J=& MARIKAY
VERANDA II AT HERITAGE BAY
A CONDOMINIUM UNIT 3426
$358
$879
$1,236.8600
79873402507 CONNORS, WILLIAM E-& JEAN
VERANDA II AT HERITAGE BAY
A CONDOMINIUM UNIT 3511
$358
$879
$1,236.8600
79873402523 MELONE, ALBERT 6=& AILEEN A
VERANDA II AT HERITAGE BAY
A CONDOMINIUM UNIT 3512
$358
$879
$1,236.8600
79873402549 FLYNN, MAUREEN A
VERANDA it AT HERITAGE BAY
A CONDOMINIUM UNIT 3513
$358
$879
$1,236.8600
79873402.565 MARKGRAF, DOLORES D
VERANDA it AT HERITAGE BAY
A CONDOMINIUM UNIT 3514
$358
$879
$1,236.8600
79873402581 LEE, DARRELL B
VERANDA II AT HERITAGE BAY
A CONDOMINIUM UNIT 3515
$358
$679
$1,236.8600
79873402604 MACINTOSH II, G THOMAS
VERANDA 11 AT HERITAGE BAY
A CONDOMINIUM UNIT 3516
$358
$879
$1,236.8600
Heritage Say '17-18 Assessment Roll
Parcel ID
Development
Tvpe
O & M
Debt
Total
79873402620 CLARKE, FRED G -
VERANDA II AT HERITAGE BAY
A CONDOMINIUM UNIT 3521
$358
$879
$1.236.8600
79873402646 KAUFMAN, STUART=& DEBRA R
VERANDA II AT HERITAGE BAY
A CONDOMINIUM UNIT 3522
$358
$879
$1,236.8600
79873402662 DEEDY, RAY=& ELIZABETH M
VERANDA II AT HERITAGE BAY
A CONDOMINIUM UNIT 3523
$358
$879
$1,236.8600
79873402688 WHALEN, TIMOTHY J
VERANDA 11 AT HERITAGE BAY
A CONDOMINIUM UNIT 3524
$358
$879
$1,236.8600
79673402701 R J & W A W ERNER REV TRUST
VERANDA 11 AT HERITAGE BAY
A CONDOMINIUM UNIT 3525
$358
$879
$1,236.8600
79873402727 DANIEL P AMATUZZO LIV TRUST
VERANDA II AT HERITAGE SAY
A CONDOMINIUM UNIT 3526
$358
$879
$1,236.8600
79873402743 BURKE, JAMES
VERANDA II AT HERITAGE BAY
A CONDOMINIUM UNIT 3611
$358
$879
$1,236.8600
79873402769 HAMALIUK, ALEXANDRA
VERANDA II AT HERITAGE BAY
A CONDOMINIUM UNIT 3612
$358
$879
$1,236.8600
79873402785 VILLECCO, STEPHEN L=& LYNNE K
VERANDA 11 AT HERITAGE BAY
A CONDOMINIUM UNIT 3613
$358
$879
$1,236.8600
79873402808 ESSIG, ALFRED J
VERANDA 11 AT HERITAGE BAY
A CONDOMINIUM UNIT 3614
5358
$879
$1,236.8600
79873402824 POLZIEN FAN1ILY LIV TRUST
VERANDA II AT HERITAGE SAY
A CONDOMINIUM UNIT 3615
5358
$879
$1,236.8600
79873402840 BYNOE, KENNETH=& ROSEMARY
VERANDA II AT HERITAGE BAY
A CONDOMINIUM UNIT 3616
5358
$879
$1,236.8600
79873402866 AMARENO, JOSEPH S=& GINA C
VERANDA 11 AT HERITAGE BAY
A CONDOMINIUM UNIT 3621
5358
$879
$1,236.8600
79873402882 HAGOOD, KENNETH J=& HEIDI E
VERANDA II AT HERITAGE BAY
A CONDOMINIUM UNIT 3622
$358
$879
$1,236.8600
79873402905 JOSEPH P AVELLA REC LIV TRUST
VERANDA 11 AT HERITAGE BAY
A CONDOMINIUM UNIT 3623
$358
$879
$1,236.8600
79873402921 LMAL LAND TRUST
VERANDA II AT HERITAGE BAY
A CONDOMINIUM UNIT 3624
$358
$879
$1,236.8600
79873402947 DE NAPOLI LIV TRUST
VERANDA II AT HERITAGE BAY
A CONDOMINIUM UNIT 3625
$358
$879
$1,236.8600
79873402963 HANSON, MARLENE F
VERANDA 11 AT HERITAGE BAY
A CONDOMINIUM UNIT 3626
$356
$879
$1,236.8600
79873403522 GLICK. DIANNE MARIE
VERANDA III AT HERITAGE BAY
A CONDOMINIUM UNIT 3111
$35B
$879
$1,236.8600
79873403548 KENNETH & CYNTHIA LAROSE TRUST
VERANDA III AT HERITAGE BAY
A CONDOMINIUM UNIT 3112
$358
$879
$1,236.8600
79873403564 FUNK, GAYLEN R
VERANDA III AT HERITAGE BAY
A CONDOMINIUM UNIT 3113
$358
$879
$1,236.8600
79873403580 ALKHALAF. ALIAA M
VERANDA III AT HERITAGE BAY
A CONDOMINIUM UNIT 3114
$358
$879
$1,236.8600
79873403603 NIXON, CHARLES D=& PATSY A
VERANDA III AT HERITAGE BAY
A CONDOMINIUM UNIT 3115
$356
$B79
$1,236.8600
79873403629 N S RAJAKUMAR REDDY TRUST
VERANDA III AT HERITAGE BAY
A CONDOMINIUM UNIT 3116
$358
$879
$1,236.8600
79873403645 PUTIGNANO, PASQUALE J
VERANDA III AT HERITAGE BAY
A CONDOMINIUM UNIT 3121
$358
$B79
$1,236.8600
79873403661 COCAGLIONE, PETER J
VERANDA III AT HERITAGE BAY
A CONDOMINIUM UNIT 3122
$358
$879
$1,236.8600
79873403687 FONDA, DAVID A
VERANDA III AT HERITAGE BAY
A CONDOMINIUM UNIT 3123
$358
$879
$1,236.8600
79873403700 1118820 ONTARIO INC
VERANDA III AT HERITAGE BAY
A CONDOMINIUM UNIT 3124
$358
$679
$1,236.8600
79873403726 WEBSTER'S FUN & SUN LLC
VERANDA III AT HERITAGE BAY
A CONDOMINIUM UNIT 3125
$358
$879
$1,236.8600
79873403742 PANGS, KATHLEEN H
VERANDA III AT HERITAGE BAY
A CONDOMINIUM UNIT 3126
$358
$879
$1,236.8600
79873403758 PITTENGER, DON A=& BARBARA P
VERANDA III AT HERITAGE BAY
A CONDOMINIUM UNIT 3211
$358
$879
$1,236.8600
79873403784 BARNER, MARIA T
VERANDA III AT HERITAGE BAY
A CONDOMINIUM UNIT 3212
$358
$879
$1,236.8600
79873403807 PALUMBO, LAWRENCE
VERANDA III AT HERITAGE BAY
A CONDOMINIUM UNIT 3213
$358
$079
$1,236.8600
79873403823 THOMAS P & JOYCE A QUINN TRUST
VERANDA III AT HERITAGE BAY
A CONDOMINIUM UNIT 3214
$358
$879
$1,236.8600
79873403849 ECKSPORT LLC
VERANDA III AT HERITAGE BAY
A CONDOMINIUM UNIT 3215
$358
$879
$1,236.8600
79873403865 PUSCAS, DANIEL B=& LAURIE J
VERANDA III AT HERITAGE BAY
A CONDOMINIUM UNIT 3216
$358
$879
$1,236.8600
79873403881 VICARI, JOSEPH H
VERANDA III AT HERITAGE BAY
A CONDOMINIUM UNIT 3217
$358
$879
51,236.8600
79673403904 CRUBAUGH, MARY E=& THOMAS J
VERANDA III AT HERITAGE BAY
A CONDOMINIUM UNIT 3218
$358
$879
$1,236.8600
79873403920 KELLY, BERNARD J=& CONSTANCE M
VERANDA III AT HERITAGE BAY
A CONDOMINIUM UNIT 3221
$358
$879
$1,236.8600
79873403946 KENNEDY, ROBERT F=& ARLENE F
VERANDA III AT HERITAGE BAY
A CONDOMINIUM UNIT 3222
$358
$879
$1,236.8600
79873403962 MICHALS, DAVID M=& CHRISTINE 3
VERANDA III AT HERITAGE BAY
A CONDOMINIUM UNIT 3223
$358
$879
$1,236.8600
79873403988 R J MANNING INVSTMNT TRUST
VERANDA III AT HERITAGE BAY
A CONDOMINIUM UNIT 3224
$358
$879
$1236.8600
79873404000 VASENDA, RAYMOND J
VERANDA III AT HERITAGE BAY
A CONDOMINIUM UNIT 3225
$358
$879
$1,236.8600
70873404026 ASHE, CHARLES A=& MARGARET D
VERANDA III AT HERITAGE BAY
A CONDOMINIUM UNIT 3226
$358
$879
$1,236.8600
79873404042 SHERMAN, DEBORAH L
VERANDA III AT HERITAGE BAY
A CONDOMINIUM UNIT 3227
$358
$879
$1,236.8600
79873404068 JAMES H & LOUISE F BARW ELL
VERANDA III AT HERITAGE BAY
A CONDOMINIUM UNIT 3228
$358
$879
$1,2368600
79873410023 BELLOWS, SUSAN D
VERANDA IV AT HERITAGE BAY
A PHASE CONDOMINIUM UNIT 2711
$358
$879
$1,236.8600
79873410049 MENSECK REVOCABLE TRUST
VERANDA IV AT HERITAGE BAY
A PHASE CONDOMINIUM UNIT 2712
$358
$879
$1,236.8600
79873410065 BOUALL THAYER
VERANDA IV AT HERITAGE BAY
A PHASE CONDOMINIUM UNIT 2713
$358
$879
$1,236.8600
79873410081 WANGARD, JAMES W=& LINDA
VERANDA IV AT HERITAGE BAY
A PHASE CONDOMINIUM UNIT 2714
$358
$879
$1,236.8600
79873410104 PELLETIER TR, ANDRE
VERANDA IV AT HERITAGE BAY
A PHASE CONDOMINIUM UNIT 2715
$358
$879
$1,236.8600
79873410120 MAHER, DANIELLE
VERANDA IV AT HERITAGE BAY
A PHASE CONDOMIMUM UNIT 2716
$358
$879
$1,236.8600
79873410146 JOHNSON, RANDALL W=& DEBRA G
VERANDA IV AT HERITAGE BAY
A PHASE CONDOMINIUM UNIT 2721
$358
$879
$1,236.8600
79873410162 MELILLO, DAVID=& CHERYL
VERANDA IV AT HERITAGE BAY
A PHASE CONDOMINIUM UNIT 2722
$358
$879
$1,236.8600
79873410188 HANSEN, ROBERT C=& MARGARET M
VERANDA IV AT HERITAGE BAY
A PHASE CONDOMINIUM UNIT 2723
$358
$879
$1,236.8600
79873410201 SHOTT, JULIE A
VERANDA IV AT HERITAGE BAY
A PHASE CONDOMINIUM UNIT 2724
$358
$879
$1.236.8600
79873410221 BROWN, THOMAS M=& ANN S
VERANDA IV AT HERITAGE DAY
A PHASE CONDOMINIUM UNIT 2725
$358
$879
$1,236.8600
79873410243 JOHNSON JR, EDWARD 1=& JUDY E
VERANDA IV AT HERITAGE BAY
A PHASE CONDOMINIUM UNIT 2726
$358
$879
$1,236.8600
79873410269 CONLIN, JOHN P=& CYNTHIA LACEY
VERANDA IV AT HERITAGE BAY
A PHASE CONDOMINIUM UNIT 2811
$358
$879
$1,236.8600
79873410265 JOHNSON, RANDOLPH=& SUSAN
VERANDA [VAT HERITAGE BAY
A PHASE CONDOMINILM UNIT 2812
$358
$879
$1,236.8600
79873410308 BRYDGES, WILLIAM H=& BARBARA A
VERANDA iV AT HERITAGE BAY
A PHASE CONDOMINIUM UNIT 2813
$358
$879
$1236.8600
79873410324 HSU CHOW, ALICE CHEN TEH
VERANDA IV AT HERITAGE BAY
A PHASE CONDOMINIUM UNIT 2814
$358
$879
$1,236.8600
79873410340 JOHNSTON, JOSEPH M=& SUZETTE M
VERANDA IV AT HERITAGE BAY
A PHASE CONDOMINIUM UNIT 2815
$358
$879
$1,236.8600
79873410366 KEPPLER, STEPHEN=& PATRICIA
VERANDA IV AT HERITAGE BAY
A PHASE CONDOMINIUM UNIT 2816
$358
$879
$1,236.8600
79873410382 KURTAS, STANLEY=& LESLIE G
VERANDA IV AT HERITAGE BAY
A PHASE CONDOMINIUM UNIT 2821
$358
$879
$1,236.8600
79873410405 DANSKIN, JEFFREY D
VERANDA IV AT HERITAGE BAY
A PHASE CONDOMINIUM UNIT 2822
$358
$879
$1,236.8600
79873410421 WALDRON, CHARLES E
VERANDA IV AT HERITAGE BAY
A PHASE CONDOMINIUM UNIT 2823
$358
$879
$1,236.8600
79873410447 HSIJ, ALEX A
VERANDA IV AT HERITAGE BAY
A PHASE CONDOMINIUM UNIT 2624
$358
$879
$1,236.8600
79873410463 BRENNAN, PETER E=& CHERYL A
VERANDA IV AT HERITAGE BAY
A PHASE CONDOMINIUM UNIT 2825
$358
$879
$1,236.8600
79873410469 NILSSON, ROBERT J=& MARY M
VERANDA IV AT HERITAGE BAY
A PHASE CONDOMINIUM UNIT 2826
$358
$879
$1,236.8600
79873410502 CORDOVL MARK
VERANDA IV AT HERITAGE BAY
A PHASE CONDOMINIUM UNIT 2911
$358
$879
$1,236.8600
79873410528 TOR HOLDINGS LLC
VERANDA IV AT HERITAGE BAY
A PHASE CONDOMINIUM UNIT 2912
$358
$879
$1,236-8600
798734ID544 GARCIA, FIDEL J
VERANDA IV AT HERITAGE BAY
A PHASE CONDOMINIUM UNIT 2913
$358
$879
$1,236.8600
79873410560 GUSTAVSON, ROGER B=& JOYCE M
VERANDA IV AT HERITAGE BAY
A PHASE CONDOMINIUM UNIT 2914
$358
S879
$1,236.8600
79873410586 QUINTUS, ROELOF A
VERANDA IV AT HERITAGE BAY
A PHASE CONDOMINIUM UNIT 2915
$358
8879
$1,236.8600
Heritage Bay'17-18 Assessment Roll
Parcel ID
Development
Type
0 & M
Debt
Total
79873410609
STROBEL, NORMAN=& DIANE
VERANDA IV AT HERITAGE BAY
A PHASE CONDOMINIUM UNIT 2916
$358
$879
$1,236.8600
79873410625
TOMC, JOHN E_& ALANA H
VERANDA IV AT HERITAGE BAY
A PHASE CONDOMINIUM UNIT 2921
$358
$879
$1,236.8600
79873410641
TUTINO FAMILY TRUST
VERANDA IV AT HERITAGE BAY
A PHASE CONDOMINIUM UNIT 2922
$358
$879
$1,236.8600
79873410667
POLANIN, ANDREW A=& NANCY J
VERANDA IV AT HERITAGE BAY
A PHASE CONDOMINIUM UNIT 2923
$358
$879
$1,236.6600
79873410683
MCNAMARA, ROBERT F=& KARIN
VERANDA IV AT HERITAGE BAY
A PHASE CONDOMINIUM UNIT 2924
5358
$879
$1,236.8600
79673410706
DOLIVO, JAMES=& JOSEPHINE
VERANDA IV AT HERITAGE BAY
A PHASE CONDOMINIUM UNIT 2925
$358
$879
$1,236.8600
79873410722
CHERESHNEVSKY, STEPHEN
VERANDA IV AT HERITAGE BAY
A PHASE CONDOMINIUM UNIT 2926
$358
$879
$1,236.8600
79873410746
HURLBURT, KENT=& COLLEEN JANE
VERANDA IV AT HERITAGE BAY
A PHASE CONDOMINIUM UNIT 3011
$358
$879
$1,236.8600
79873410764
PEPE, FRANK=& TERESA
VERANDA IV AT HERITAGE BAY
A PHASE CONDOMINIUM UNIT 3012
$358
$879
$1,236.8600
79873410780
JONAS TR, JOEL G
VERANDA IV AT HERITAGE BAY
A PHASE CONDOMINIUM UNIT 3013
$358
$879
$1,236.8600
79873410803
WELLINGTON, JAMES W=& SALLY L
VERANDA IV AT HERITAGE BAY
A PHASE CONDOMINIUM UNIT 3014
$358
$879
$1,236.8600
79873410829
GROSSMAN, RONALD D=& SHARON A
VERANDA IV AT HERITAGE BAY
A PHASE CONDOMINIUM UNIT 3015
$358
$879
$1,236.8600
79873410845
AGOLINO, JOSEPH=& CARMELINA
VERANDA IV AT HERITAGE BAY
A PHASE CONDOMINIUM UNIT 3016
$358
$879
$1,236.8600
79873410861
CROCUS, GARY F=& WENDY E
VERANDA IV AT HERITAGE BAY
A PHASE CONDOMINIUM UNIT 3021
$358
$879
$1,236.6600
79873410887
NAPLES JR, ANTHONY=& TAMMY A
VERANDA IV AT HERITAGE BAY
A PHASE CONDOMINIUM UNIT 3022
$358
$879
$1,236.8600
79873410950
FLAGEOLE, RICHARD
VERANDA IV AT HERITAGE BAY
A PHASE CONDOMINIUM UNIT 3023
$358
$879
$1,236.8600
79873410926
FLORO, ARTHUR M
VERANDA IV AT I-IERITAGE BAY
A PHASE CONDOMINIUM UNIT 3024
$358
$879
$1,236.8600
79873410942
GUBANIC, MICHAEL=& DEBRA
VERANDA IV AT HERITAGE BAY
A PHASE CONDOMINIUM UNIT 3025
$356
$879
$1,236.8600
79873410968
WESTHOFF, ROBERT F
VERANDA IV AT HERITAGE BAY
A PHASE CONDOMINIUM UNIT 3026
$358
$879
$1,236.8600
79873411022
JOHNSON, EARL D=& SHIRLEY J
VERANDA V AT HERITAGE BAY
A PHASE CONDOMINIUM UNIT 2311
$358
$879
$1236.8600
79873411048
DEACON, BRUCE LYMAN
VERANDA VAT HERITAGE BAY
A PHASE CONDOMINIUM UNIT 2312
$358
$879
$1236.8600
79873411064
FOUTS FAMILY REV TRUST
VERANDA V AT HERITAGE BAY
A PHASE CONDOMINIUM UNIT 2313
$358
$879
$1236.8600
79873411080
CUSKEY, DANIEL J
VERANDA V AT HERITAGE BAY
A PHASE CONDOMINIUM UNIT 2314
$358
$879
$1,236.8600
79673411103
FORGET TR, ALAIN=& FRANCE
VERANDA V AT HERITAGE BAY
A PHASE CONDOMINIUM UNIT 2315
$358
$879
$1,236.8600
79873411129
NARDY TR, ROSEANN M
VERANDA V AT HERITAGE BAY
A PHASF CONDOMINIUM UNIT 2316
$358
$879
$1236.8600
79873411145
E[ IST FAMILY TRUST OF 2000
VERANDA VAT HERITAGE BAY
A PHASE CONDOMINIUM UNIT 2321
$358
$879
$1.236.8600
79873411161
WARREN, RALPH=& ANNE
VERANDA VAT HERITAGE BAY
A PHASE CONDOMINIUM UNIT 2322
$358
$879
$1,236.8600
79873411187
DINNOCENZO, ROBERT
VERANDA V AT HERITAGE BAY
A PHASE CONDOMINIUM UNIT 2323
$358
$679
$1,236.8600
79673411200
RICHARD F RUHL TRUST
VERANDA V AT HERITAGE BAY
A PHASE CONDOMINIUM UNIT 2324
$358
$879
$1236.8600
79873411226
RONALD E LAWLESS LIV TRUST
VERANDA V AT HERITAGE BAY
A PHASE CONDOMINIUM UNIT 2325
$358
$879
51236.8600
79873411242
PIETROSANTO, JEFFREY D
VERANDA V AT HERITAGE BAY
A PHASE CONDOMINIUM UNIT 2326
$358
$879
$1,236.8600
79573411268
RYAN, MICHAEL J=& JANE A
VERANDA V AT HERITAGE BAY
A PHASE CONDOMINIUM UNIT 2411
$358
$879
$1236.8600
79873411284
ELMORE, THOMAS R=& LYNDA D
VERANDA V AT HERITAGE BAY
A PHASE CONDOMINIUM UNIT 2412
$358
$679
$1,236.8600
79873411307
BOUSE, RICK WAYNE=& BRENDA ANN
VERANDA VAT HERITAGE BAY
A PHASE CONDOMINIUM UNIT 2413
$358
$879
$1,236.8600
79873411323
LAKIN TR, CHRIS L
VERANDA VAT HERITAGE BAY
A PHASE CONDOMINIUM UNIT 2414
$358
$879
$1,236.8600
79873411349
KOVES TR, WILLIAM J
VERANDA V AT HERITAGE BAY
A PHASE CONDOMINIUM UNIT 2415
$358
$879
$1236.8600
79873411365
SEIDEWAND, ROBERT J
VERANDA V AT HERITAGE BAY
A PHASE CONDOMINIUM UNIT 2416
$358
$879
$1,236.8600
79873411381
DAY, STEPHEN J=& PATRICIA R
VERANDA V AT HERITAGE BAY
A PHASE CONDOMINIUM UNIT 2421
$358
$879
$1,236.8600
79873411404
MILLER. DOUGLAS W=& PATRICIA A
VERANDA V AT HERITAGE BAY
A PHASE CONDOMINIUM UNIT 2422
$358
$879
$1,236.8600
79873411420
M L HEFNER & S L HEFNER TRUST
VERANDA V AT HERITAGE BAY
A PHASE CONDOMINIUM UNIT 2423
$358
$879
$1,236.8600
79873411446
OBRIEN, MAUREEN R
VERANDA V AT HERITAGE BAY
A PHASE CONDOMINIUM UNIT 2424
$358
$879
$1,236.8600
79873411462
JOHNSON FAMILY REV TRUST
VERANDA V AT HERITAGE BAY
A PHASE CONDOMINIUM UNIT 2425
$358
$879
$1,236.8600
79873411488
RHEUDE, JAMES D=& SUSAN K
VERANDA V AT HERITAGE BAY
A PHASE CONDOMINIUM UNIT 2426
$358
$879
$1,236.8600
79873411501
SPROAT, JEFFREY W
VERANDA V AT HERITAGE BAY
A PHASE CONDOMINIUM UNIT 2511
$358
$879
$1,236.8600
79873411527
BRANT, THEODORE T=& VIRGINIA A
VERANDA V AT HERITAGE BAY
A PHASE CONDOMINIUM UNIT 2512
$358
$879
$1,236.8600
79873411543
CHAMPINE, DENNIS=& MARTHA
VERANDA V AT HERITAGE BAY
A PHASE CONDOMINIUM UNIT 2513
$358
$879
$1,236.8600
79873411569
JOSEPH WAH MAN TO LIV TRUST
VERANDA V AT HERITAGE BAY
A PHASE CONDOMINIUM UNIT 2514
$358
$879
$1,236.8600
79873411585
POTENZA, ROBERT J=& PATRICIA A
VERANDA V AT HERITAGE BAY
A PHASE CONDOMINIUM UNIT 2515
$358
$879
$1,236.8600
79873411608
FOULKES III, ROBERT
VERANDA V AT HERITAGE BAY
A PHASE CONDOMINIUM UNIT 2516
$358
$879
$1,236.8600
79873411624
PETERS, THOMAS WAYNE
VERANDA V AT HERITAGE BAY
A PHASE CONDOMINIUM UNIT 2521
$358
$819
$1,236.8600
79873411640
OVSEC. RALPH=& LINDA M
VERANDA V AT HERITAGE BAY
A PHASE CONDOMINIUM UNIT 2522
$358
$879
$1,236.8600
79873411665
KELLY, FRANK=& BERNICE
VERANDA V AT HERITAGE BAY
A PHASE CONDOMINIUM UNIT 2523
$358
$879
$1,236.8600
79873411682
PEREIRA, KENNETH J=& DIANNA L
VERANDA V AT HERITAGE BAY
A PHASE CONDOMINIUM UNIT 2524
$358
$879
$1,236.8600
79873411705
RIPATRA7.0NE, LOUIS M=& CAROL A
VERANDA V AT HERITAGE BAY
A PHASE CONDOMINIUM UNIT 2525
$358
$879
$1,236.8600
79873411721
TERRY R ANDERSON & LINDA R
VERANDA V AT HERITAGE BAY
A PHASE CONDOMINIUM UNIT 2526
$358
$879
$1,236.8600
79073411747
GROSSMAN, DONALD E_& KAREN E
VERANDA V AT HERITAGE BAY
A PHASE CONDOMINIUM UNIT 2611
$358
$879
$1,2368600
79873411763
MARINELLI, JOHN A=& CHARLENE A
VERANDA V AT HERITAGE BAY
A PHASE CONDOMINIUM UNIT 2612
$358
$879
$1,236.8600
79873411789
RICE, WILLIAM F
VERANDA V AT HERITAGE BAY
A PHASE CONDOMINIUM UNIT 2613
$358
$879
$1,236.8600
79873411802
MELOCHE, MICHAFL=& BRENDA
VERANDA V AT HERITAGE BAY
A PHASE CONDOMINIUM UNIT 2614
$358
$879
$1,236.8600
79873411828
PITRE, PATRICK=& WENDY J
VERANDA V AT HERITAGE BAY
A PHASE CONDOMINIUM UNIT 2815
$358
$879
$1,236.8600
79673411644
POLI, ROBERT M=& MARY LOU
VERANDA V AT HERITAGE BAY
A PHASE CONDOMINIUM UNIT 2616
$358
$879
$1,236.8600
79873411860
CAIANI, GARY=& ANDREA
VERANDA V AT HERITAGE BAY
A PHASE CONDOMINIUM UNIT 2621
$358
$879
$1,236.8600
79873411886
A S DENORCHIA JR REV TRUST
VERANDA VAT HERITAGE BAY
A PHASE CONDOPAINIUM UNIT 2622
$356
$879
$1,236.8600
79873411909
DEFRANCESCO, FRANK=& LINDA
VERANDA V AT HERITAGE BAY
A PHASE CONDOMINIUM UNIT 2623
$358
$879
$1,236.8600
79873411925
CORNW ELL, GRANT H
VERANDA V AT HERITAGE BAY
A PHASE CONDOMINIUM UNIT 2624
$358
$879
$1,236.8600
79873411941
DUPUY. JEAN C
VERANDA VAT HERITAGE BAY
A PHASE CONDOMINIUM UNIT 2625
$358
$879
$1,236.8600
79873411967
MALFEO, GERARDO=& DEBORAH A
VERANDA V AT HERITAGE BAY
A PHASE CONDOMINIUM UNIT 2626
$358
$879
$1,236.8600
79873420026
POULIN, PIERRE
VERANDA VI AT HERITAGE BAY
A CONDOMINIUM UNIT 1011
$358
$879
$1,236.8600
79873420042
BADENHUIZFN, PETER J
VERANDA VI AT HERITAGE BAY
A CONDOMINIUM UNIT 1012
$358
$879
$1,236.8600
79873420068
TOAL, FRANCES R
VERANDA VI AT HERITAGE BAY
A CONDOMINIUM UNII 1013
$358
$879
$1,236.8600
79873420084
STILUTANO, DAVID
VERANDA VI AT HERITAGE BAY
A CONDOMINIUM UNIT 1014
$358
$879
$1.7368600
79873420107
DAVIS, MICHAEL D=& LEEANN
VERANDA VI AT HERITAGE BAY
A CONDOMINIUM UNIT 1015
$358
$879
$1,236.8600
79873420123
DARDENNE, MARY E
VERANDA VI AT HERITAGE BAY
A CONDOMINIUM UNIT 1016
$358
$879
$1,236.8600
79873420149
CORRADINO, DOLPH=& DESIREE
VERANDA VI AT HERITAGE BAY
A CONDOMINIUM UNIT 1021
$358
$879
$1,236.8600
79873420165
ROONEY, FARRELL SEAN=& JANINE
VERANDA VI AT HERITAGE BAY
A CONDOMINIUM UNIT 1022
$358
$879
$1,236.8600
Parcel ID
79873420181 SCHOENHARDT, JOHN F=&BRENDA
79873420204 VANKESSEL, PETER D=& WENDY M
79873420220 RAKOS, KURTIS P=& MARY M
79873420246 CAVANAH, JOHN M
79873420262 DAVID L GRANZOW REV TRUST
79873420288 AZEM, JAMAL M
79873420301 GALLUP, STEPHEN D=& CAROL J
79873420327 BURKHART, ROBERT A=& ROBIN A
79873420343 ARNOLD, LARRY=& CAROLS
79873420369 GOLDSTEIN, STEPHAN H=& DONNA J
79873420385 DEMETS, JAMES=& PATRICIA
79873420408 MARRERO, LOU=& KELLY RICE
79873420424 GULIA TR, UGO=& VALCHIRIA
79873420440 VAN SAN T EN, ARTHUR C=& DONNA M
79873420466 MCISAAC, RICHARD
79873420482 LAW, WAYNE-& KAREN
79873420628 WIETZES, ALBERT J=& ANNE L
79873420644 CHILI TR, MAN KIT MICHAEL
79873420660 DIEMANUELE, ANTONIO
79873420686 LAFTONTAINE, CHANTAL
79873420709 WESNESKI, MARY ELLEN
79873420725 HARRIS, EDWARD A=& HEATHER M
79873420741 WALTERS, GARY J=& JANETTE
79873420767 9158-0746 QUEBEC INC
79873420783 R N MILLER III & M J MILLER
798734208D6 BTK GROUP LLC
79873420822 A W & E M WILSON REALTY TRUST
79873420848 DESBIENS, GAETAN
79873420884 CARTWRIGHT, STEVEN G
79873420880 WARD'S INVESTMENTS LTD
79873420903 BALOGA, MICHAEL CHARLES
79873420929 FASCIANA, GUY M=& PATRICIA A
79873420945 PELL, JAMES M=& SANDRA G
79873420961 ZAVALA, JOSE ALFREDO COUI NO
79873420987 MANGANIELLO, CHARLES M=& LYNNE
79873421009 MARKS FAMILY TRUST
79873421025 DESCHAMPS, MARTIN
79873421041 11 LORENZO
79873421067 PETERSON, JOHN H=& LOUISA M
79873421083 MODELL, LOUIS M
79873421106 MICHAEL NIGRO REV TRUST
79873421122 AUFIERO, GEORGE=& KATHLEEN
79873421148 DOBROV, KENNETH=& CHERYL
79873421164 BRUCE & JANE HOFFMAN REV TRUST
79873421180 MYERS, MICHAEL K=& SHELLY L
79873421203 SIESTA BAY DR -HERITAGE BAY LLC
79873421229 HOEG, MICHAEL ROBERT
79873421245 KOHLER, DONNA M
79873421261 ZELLMER LIVING TRUST
79873421287 ALDINGER, ROBERT C=& SYLVIA E
79873421300 RITCHIE, RAYMOND GLENN
79873421326 GUNNELL JR, THOMAS E=& JILL D
79873421342 STAFFORD ET AL, BARRY JOHN
79873421368 HISCOCK, RUSSELL
79873421384 SILVA FAMILY TRUST
79873421407 D & V A HOLDING INC
79673421423 BOOTH, JAMES GRANT
79873421449 LAFRENIERE, LARRY PAUL
79873421465 GRAY. ALAN D=& MARIA 1
79873421481 ROLANDO, LINE
79873421504 GARBUTT, DOUGLAS 0=& STARR M
79873421520 QUARANTA, CAROLYN M
79873421545 NICCOLAI, GEORGE=& GAIL
79873421562 NESVADBA, MICHAL
79873421588 BELANGER LIVING TRUST
79873421601
HUGHES, 'KENNETH=&CONSTANCEL
79873421027
NICELY, GALE P=& SYLVIA LIPKA
79873421643
NADEN, ROBERT
79873421669
HAMMETT, SANDRA T
79873421685
HARBAK, GERALD L=& SUSAN F
70873421708
MARLOWE ET AL, ALEX=&CAROLYN
79873421724
RANDAZZO, JAMES
79873421740
MELILLO, JOSEPH=&ANNETTE D
79873421766
DUSM MARK W=& DEBORAH C
79873421782
ODONOHIIF. SUSANNE SALZER
Heritage Bay'17-18 Assessment Roll
Development
VERANDA VI AT HERITAGE BAY
VERANDA VI AT HERITAGE BAY
VERANDA VI AT HERITAGE BAY
VERANDA VI AT HERITAGE BAY
VERANDA VI AT HERITAGE BAY
VERANDA VI AT HERITAGE BAY
VERANDA VI AT HERITAGE BAY
VERANDA VI AT HERITAGE BAY
VERANDA VI AT HERITAGE BAY
VERANDA VI AT HERITAGE BAY
VERANDA VI AT HERITAGE BAY
VERANDA VI AT HERITAGE BAY
VERANDA VI AT HERITAGE BAY
VERANDA VI AT HERITAGE BAY
VERANDA VI AT HERITAGE BAY
VERANDA VI AT HERITAGE BAY
VERANDA VII AT HERITAGE BAY
VERANDA VII AT HERITAGE BAY
VERANDA VII AT HERITAGE BAY
VERANDA VII AT HERITAGE BAY
VERANDA VII AT HERITAGE BAY
VERANDA VII AT HERITAGE BAY
VERANDA VII AT HERITAGE BAY
VERANDA VII AT HERITAGE BAY
VERANDA VII AT HERITAGE BAY
VERANDA VII AT HERITAGE BAY
VERANDA VII AT HERITAGE BAY
VERANDA VII AT HERITAGE BAY
VERANDA VII AT HERITAGE BAY
VERANDA VII AT HERITAGE BAY
VERANDA VII AT HERITAGE BAY
VERANDA VII AT HERITAGE BAY
VERANDA VII AT HERITAGE BAY
VERANDA VII AT HERITAGE BAY
VERANDA VII AT HERITAGE BAY
VERANDA VII AT HERITAGE BAY
VERANDA VII AT HERITAGE BAY
VERANDA VII AT HERITAGE BAY
VERANDA VII AT HERITAGE BAY
VERANDA VII AT HERITAGE BAY
VERANDA VII AT HERITAGE BAY
VERANDA VII AT HERITAGE BAY
VERANDA VII AT HERITAGE BAY
VERANDA VII AT HERITAGE BAY
VERANDA VII AT HERITAGE BAY
VERANDA VII AT HERITAGE BAY
VERANDA Vf AT HERITAGE BAY
VERANDA VII AT HERITAGE BAY
VERANDA VII AT HERITAGE BAY
VERANDA VII AT HERITAGE BAY
VERANDA VII AT HERITAGE BAY
VERANDA VII AT HERITAGE BAY
VERANDA VII AT HERITAGE BAY
VERANDA VII AT HERITAGE BAY
VERANDA VII AT HERITAGE BAY
VERANDA VII AT HERITAGE BAY
VERANDA VII AT HERITAGE BAY
VERANDA VII AT HERITAGE BAY
VERANDA VII AT HERITAGE BAY
VERANDA VII AT HERI I AGE BAY
VERANDA VII AT HERITAGE BAY
VERANDA VII AT HERITAGE BAY
VERANDA VII AT HERITAGE BAY
VERANDA VII AT HERITAGE BAY
VERANDA VII AT HERITAGE BAY
VERANDA VII AT HERITAGE BAY
VERANDA Vii AT HERITAGE BAY
VERANDA VII AT HERITAGE BAY
VERANDA VII AT HERITAGE BAY
VERANDA VII AT HERITAGE BAY
VERANDA VII AT HERITAGE BAY
VERANDA VII AT HERITAGE BAY
VERANDA VII AT HERITAGE BAY
VERANDA VII AT HERITAGE BAY
VERANDA VII AT HERITAGE BAY
TVI
A CONDOMINIUM UNIT 1023
A CONDOMINIUM UNIT 1024
A CONDOMINIUM UNIT 1025
A CONDOMINIUM UNIT 1026
A CONDOMINIUM UNIT 1111
A CONDOMINIUM UNIT 1112
A CONDOMINIUM UNIT 1113
A CONDOMINIUM UNIT 1114
A CONDOMINIUM UNIT 1115
A CONDOMINIUM UNIT 1116
A CONDOMINIUM UNIT 1121
A CONDOMINIUM UNIT 1122
A CONDOMINIUM UNIT 1123
A CONDOMINIUM UNIT 1124
A CONDOMINIUM UNIT 1125
A CONDOMINIUM UNIT 1126
A PHASE CONDOMINIUM UNIT 9011
A PHASE CONDOMINIUM UNIT 0012
A PHASE CONDOMINIUM UNIT 9013
A PHASE CONDOMINIUM UNIT 9014
A PHASE CONDOMINIUM UNIT 9015
A PHASE CONDOMINIUM UNIT 9016
A PHASE CONDOMINIUM UNIT 9021
A PHASE CONDOMINIUM UNIT 9022
A PHASE CONDOMINIUM UNIT 9023
A PHASE CONDOMINIUM UNIT 9024
A PHASE CONDOMINIUM UNIT 9025
A PHASE CONDOMINIUM UNIT 9026
A PHASE CONDOMINIUM UNIT 9111
A PHASE CONDOMINIUM UNIT 9112
A PHASE CONDOMINIUM UNIT 9113
A PHASE CONDOMINIUM UNIT 9114
A PHASE CONDOMINIUM UNIT 9115
A PHASE CONDOMINIUM UNIT 9116
A PHASE CONDOMINIUM UNIT 9121
A PHASE CONDOMINIUM UNIT 9122
A PHASE CONDOMINIUM UNIT 9123
A PHASE CONDOMINIUM UNIT 9124
A PHASE CONDOMINIUM UNIT 9125
A PHASE CONDOMINIUM UNIT 9126
A PHASE CONDOMINIUM UNIT 9211
A PHASE CONDOMINIUM UNIT 9212
A PHASE CONDOMINIUM UNIT 9213
A PHASE CONDOMINIUM UNIT 9214
A PHASE CONDOMINIUM UNIT 9215
A PHASE CONDOMINIUM UNIT 9216
A PHASE CONDOMINIUM UNIT 9221
A PHASE CONDOMINIUM UNIT 9222
A PHASE CONDOMINIUM UNIT 9223
A PHASE CONDOMINIUM UNIT 9224
A PHASE CONDOMINIUM UNIT 9225
A PHASE CONDOMINIUM UNIT 9226
A PHASE CONDOMINIUM UNIT 9311
A PHASE CONDOMINIUM UNIT 9312
A PHASE CONDOMINIUM UNIT 9313
A PHASE CONDOMINIUM UNIT 9314
A PHASE CONDOMINIUM UNIT 9315
A PHASE CONDOMINIUM UNIT 9316
A PHASE CONDOMINIUM UNIT 9321
A PHASE CONDOMINIUM UNIT 9322
A PHASE CONDOMINIUM UNIT 9323
A PHASE CONDOMINIUM UNIT 9324
A PHASE CONDOMINIUM UNIT 9325
A PHASE CONDOMINIUM UNIT 9326
A PHASE CONDOMINIUM UNIT 9411
A PHASE CONDOMINIUM UNIT 9412
A PHASE CONDOMINIUM UNIT 9413
A PHASE CONDOMINIUM UNIT 9414
A PHASE CONDOMINIUM UNIT 9415
A PHASE CONDOMINIUM UNIT 9416
A PHASE CONDOMINIUM UNIT 9421
A PHASE CONDOMINIUM UNIT 9422
A PHASE CONDOMINIUM UNIT 0423
A PHASE CONDOMINIUM UNIT 9424
A PHASE CONDOMINIUM UNIT 9425
O & M
Debt
Total
$358
$879
$1,236.8600
$358
$879
51,236.8600
$358
$879
$1,236.8600
$358
$879
$1,236.8600
$358
$879
$1,236.8600
S35U
$879
$1,236.8600
5358
$879
$1,236-8600
5358
$879
$1,236.8600
S353
$879
$1,236.8600
5358
$879
$1,236.8600
S358
$879
$1,236.8600
5358
$879
$1,236.8600
S358
$879
$1,236.8600
$358
$079
$1,236.8600
$358
$879
$1,236.8600
$358
$879
$1.236.8600
$356
$879
$1,236.8600
$358
$879
$1,236.8600
$358
$379
$1,236.8600
$358
$879
$1,236.8600
S35B
$B79
$1,236.8600
$358
$879
$1236.8600
$356
$879
$1,236.8600
$358
$879
$1,236.8600
$358
$879
$1,236.8600
$358
$879
$1.236.8600
$358
$B79
$1,236-8600
$358
$B79
$1,236.8600
$358
$879
$1,236.8600
$358
$879
$1,236.8600
5358
$879
$1,236.8600
$358
$879
$1,236.8600
$358
$879
$1,236.8600
$358
$879
$1,236.8600
$358
$879
$1,236.8600
$358
$879
$1.236.8600
$358
$879
$1,236.8600
$358
$879
$1,236.8600
$358
$879
$1,236.8600
5358
$879
$1,236.8600
$358
$879
$1,236.8600
$358
$879
$1,236.8600
$358
$879
$1,236.8600
$356
$879
$1,236.8600
$358
$879
$1,236.8600
$358
$879
$1,236.8600
$358
$879
$1,236.8600
$358
$879
$1,236.8600
$358
$879
$1236.8600
$358
$879
$1,236.8600
6358
$879
$1,236.8600
$358
$879
$1,236.8600
$358
$879
$1,236.8600
$358
$679
$1,236.8600
$358
$879
$1,236.8800
$358
$879
$1,236.8600
$358
$879
$1,236.8600
$358
$879
$1236.8600
$358
$879
$1236.8600
$358
$879
$1236.8600
$358
$879
$1,236.8600
$358
$879
$1,236.8600
$358
$879
$1,236.8600
$358
$679
$1,236.8600
$358
$879
$1,236.8600
$358
$879
$1,236.8600
$358
$879
$1,236.8600
$358
$879
$1,236.8600
$358
$879
$1,236.8600
$358
$879
$1,236.8600
$358
$679
$1,236.8600
$358
$879
$1,236.8600
$358
$879
$1,236.8600
$358
$879
$1,236.8600
$358
$879
$1,236.8600
Parcel ID
7 987 3 4 21 80 5 WESTCOTT, JAMES H=& DEBORAH J
79873428DG2 MELLOTT, TOMMY R
79873428028 KOGJAN, ANDREW
79873428044 COURAGE, OLIVIER J
70873428060 WARRIAN, STEPHEN=&RHONDA
79873428D06 MENDOLIA, VITO F=& JOANNE
79873428109 DEMEDIO, DAVID M=& JENNIFER W
79873428125 NORMAN, RICHARD D=& MARGARET M
79873428141 PARRISH, THOMAS B=& MARCIA A
79873428167 SIWINSKI, JOSEPH=& CAROL
70873428183 STURGES, MARK S=&SHARON E
79873428206 PIVIROTTO, DIANE M
70873428222 MCCOMBS, CAROL E
79873428248 DILL IANO, JOHN S=& LINDA L
79873428264 RANDAZZO, KENNETH
79873428280 TAMBURRO, MARK E
79873428303 HANZELKA, JOSEPH E=& BARBARA
79873428329 MICHEL ANDERSON LIV TRUST
79873428345 1FWK0WSKI, RFGINALD DENNIS
70873428381 GOULD, JOHN J=& MAUREEN J
79873428387 CONSTANCE P RAINONE TRUST
79873428400 ROUSSY,YANIK
79873428426 OCONNOR, JOHN=& NICOLE
79873428442 MCCORKLE, JOSFPH R=& DAWN L
70873428468 ROBIN & DENISE HESS TRUST
79873428484 BALLARD, RICKY R
79873428507 MOONEY, THOMAS T
79873428523 LYNCH, JOHN ROBERT
79873428549 MACKFN7IE, DONALD G R
70873428565 RIORDAN, W MICHAEL=& MARY PAT
79873428581 BISKEY, GERALD L
79873428604 RAE ET AL, ROBERT STEVEN
79873428620 NITSOPOULOS, JOHN
79873428646 JANIEC, STEPHEN B=& DIANE D
70873428662 COURCHESNE ET AL, WAN
79873428688 MRVICA, MARIO
79873428701 JAUCH, PETER K=& ELIZABETH
7987342B727 G L& D K HAPKA REV LIV I RUST
79873428743 BOOTH -JOHN C=& MARGARET
7087342B769 OLIVIER, BRIAN L
79873428785 LAVELLE, FRANCIS T
79873428808 MURRAY, ROSS
79873428824 PHYLL16 K PIERSON TRUST
79873428840 CRAIG P AHI.OIIIST REV TRUST
70873428866 FASCIANA LLP
79873428882 BALSER, ROBERT EDWARD
79873428905 ZAWADZKI, GLEN R=& MARY
79873428921 BALOGA REAL YLLC
79873428947 GARFI_, ROBERT J
Heritage Bay'17-18 Assessment Roll
Development
VERANDA VII AT HERITAGE BAY
VERANDA VIII AT HERITAGE BAY
VERANDA VIII AT HERITAGE BAY
VERANDA VIII AT HERITAGE BAY
VERANDA VIII AT HERITAGE BAY
VERANDA VIII AT HERITAGE RAY
VERANDA VIII AT HERITAGE BAY
VERANDA Vill AT HERITAGE BAY
VERANDA VIII AT HERITAGE BAY
VERANDA Vill AT HERITAGE BAY
VERANDA VIII AT HERITAGE BAY
VERANDA VIII AT HERITAGE BAY
VERANDA VIII AT HERITAGE BAY
VERANDA VIII A I HERITAGE BAY
VERANDA VIII AT HERITAGE BAY
VERANDA Vill AT HERITAGE BAY
VERANDA VIII AT HERITAGE BAY
VERANDA VIII AT HERITAGE BAY
VERANDA VIII AT HERIIAGE BAY
VERANDA Vill AT HERITAGE BAY
VERANDA VIII AT HERITAGE BAY
VERANDA VIII AT IIERITAGC BAY
VERANDA VIII AT HERITAGE BAY
VERANDA VIII AT HERITAGE BAY
VERANDA VIII AT HERITAGE BAY
VERANDA VIII AT HERITAGE BAY
VERANDA VIII AT HERITAGE BAY
VERANDA VIII AT HERITAGE BAY
VERANDA VIII AT HERI IAGE BAY
VERANDA VIII AT HERITAGE BAY
VERANDA VIII AT HERITAGE BAY
VERANDA VIII AT HERITAGE BAY
VERANDA VIII AT HERITAGE SAY
VERANDA VIII AT HERI [AGE BAY
VERANDA VIII AT HERITAGE BAY
VERANDA VIII AT HERITAGE BAY
VERANDA VIII AT HCRITAGE BAY
VERANDA VIII AT HERITAGE BAY
VERANDA VIII AT HERI IAGE BAY
VERANDA VIII AT HERITAGE BAY
VERANDA VIII AT HERITAGE BAY
VERANDA VIII AT HERITAGE BAY
VERANDA VIII AT HERITAGE BAY
VERANDA VIII AT HERIIAGE BAY
VERANDA VIII AT HERITAGE BAY
VERANDA VIII AT HERITAGE BAY
VERANDA VIII AT HERITAGE BAY
VERANDA VIII AT HERITAGE BAY
VERANDA Vill AI HERITAGE BAY
Tvpe
A PHASE CONDOMINIUM UNIT 9426
A PHASE CONDOMINIUM UNIT 9511
A PI-IASE CONDOMINIUM UNIT 9512
A PHASE CONDOMINIUM UNIT 9513
A PHASE CONDOMINIUM UNI 19574
A PHASE CONDOMINIUM UNIT 9515
A PHASE CONDOMINIUM UNIT 9516
A PHASE CONDOMINIUM UNIT 9521
A PHASE CONDOMINIUM UNIT 9522
A PHASE CONDOMINIUM UNIT 9523
A PHASE CONDOMINIUM UNIT 9524
A PHASE CONDOMINIUM UNIT 9525
A PHASE CONDOMINIUM UNIT 9526
A PHASE CONDOMINIUM UNIT 9611
A PHASE CONDOMINIUM UNIT 9612
A PHASE CONDOMINIUM UNIT 9613
A PHASE CONDOMINIUM UNIT 9614
A PHASE CONDOMINIUM UNIT 9615
A PHASE CONDOMINIUM UNIT 9616
A PHASE CONDOMINIUM UNIT 9621
A PHASE CONDOMINIUM UNIT 9622
A PHASE CONDOMINIUM UNIT 9623
A PHASE CONDOMINIUM UNIT 9624
A PHASE GONDOM:NIUM UNIT 9625
A PHASE CONDOMINIUM UNIT 9626
A PHASE CONDOMINIUM UNIT 9711
A PHASE CONDOMINIUM UNIT 9712
A PHASE CONDOMINIUM UNIT 9713
A PHASE CONDOMINIUM UNIT 9714
A PHASE CONDOMINIUM UNIT 9715
A PHASE CONDOMINIUM UNIT 9716
A PHASE CONDOMINIUM UNIT 9721
A PHASE CONDOMINIUM UNIT 9722
A PHASE CONDOMINIUM UNIT 9723
A PHASE CONDOMINIUM UNIT 9724
A PHASE CONDOMINIUM UNIT 9725
A PHASE CONDOMINIUM UNIT 9726
A PHASE CONDOMINIUM UNIT 9811
A PHASE CONDOMINIUM UNIT 9812
A PHASE CONDOMINIUM UNIT 9813
A PHASE CONDOMINIUM UNIT 9814
A PHASE CONDOMINIUM UNIT 9815
A PHASE CONDOMINIUM UNIT 9816
A PHASE CONDOMINIUM UNIT 9821
A PHASE CONDOMINIUM UNI19822
A PHASE CONDOMINIUM UNIT 9823
A PHASE CONDOMINIUM UNIT 9824
A PHASE CONDOMINIUM UNIT 9825
A PHASE CONDOMINIUM UNIT 9826
O & M Debt Total
$358 $879 $1,236.8600
$358 $879 $1,236.8600
$358 $879 $1,236.8600
$358 $879 $1,236.8600
$358 $879 $1,236.8600
5358 $879 $1,236.8600
5358 $879 S1.23681500
5358 $879 $1,236.8600
5353 $879 $1,236.8600
5358 $879 $1,236.8600
S356 $879 $1,236.8600
S358 $879 $1,236.8600
$358 $879 $1,236.8600
$358 $879 $1,236.8600
$358 $879 $1,236.8600
$358 3879 $1,236.8600
$35B $879 $1,236.8600
$358 $879 $1,236.8600
$35B $879 $1,236.8600
$358 $879 $1,236.8600
$35B $879 $1,236.8600
$358 $879 $1,236.8600
$358 $679 $1,236.8600
$358 $879 $1,236.8600
$358 $879 $1,236.8600
5358 $879 $1.236.8600
$358 $879 $1,236.8600
$358 $679 $1,236.8600
$358 $579 $1,236.8600
$358 $879 $1,236.8600
$358 $879 $1.236.8600
$358 $879 $1,236.8600
$358 $879 $1,236.8600
$358 $879 $1,236.8600
$358 $879 $1,236.8600
$358 $879 $1.236.8600
$358 $879 $1.2368600
$358 $879 $1,236.8600
3358 $679 $1,236.8600
$358 $879 $1,236.8600
$358 $879 $1,236.8600
$358 $879 $1,236.8600
$358 $879 $1,236.8600
$358 $679 $1,236.8600
$358 $879 $1,236.8600
$358 $879 $1.236.8600
$358 $879 $1,236-8600
$358 $879 $1,236.8600
$356 $879 $1,236.8600
$447,363 $1,308,564 51,755,926.4200
5447,362.50 $1,308,564 $1,755,926.4200
$0 $0 $0.0000
Heritage Bay
Community Development District
Prepared by
HERITAGE BAY
Community Development District
Table of Contents
FINANCIAL STATEMENTS
Balance Sheet - All Funds .......................
Statement of Revenues, Expenditures and Changes in Fund Balance
General Fund ........................
Debt Service Fund ........................
SUPPORTING SCHEDULES
Trend Report ..................
Non -Ad Valorem Special Assessments ..................
Cash and Investment Report ..................
Bank Reconciliation ..................
Check Register & Invoice Copies ..................
Page 1
.................... Pages 2 - 3
.................... Page 4
........... I—— Pages 5 - 6
......... I....... Page 7
................. Page 8
................. Page 9
................. Pages 10 - 28
Heritage Bay
Community Development District
Financial Statements
Rffl��
HERITAGE BAY
Community Development District Governmental Funds
ACCOUNT DESCRIPTION
Balance Sheet
June 30, 2017
SERIES
2014 DEBT
GENERAL SERVICE
FUND FUND
TOTAL
ASSETS
Cash - Checking Account
$ 85,236 $ -
$ 85,236
Due From Other Funds
- 4,050
4,050
Investments:
Money Market Account
321,234 -
321,234
Deferred Cost
- 3,237
3,237
Reserve Fund
- 594,503
594,503
Revenue Fund
- 525,768
525,768
TOTAL ASSETS
$ 406,470 $ 1,127,558
$ 1,534,028
LIABILITIES
Accounts Payable $ 20,122 $ - $ 20,122
Due To Other Funds 4,050 - 4,050
TOTAL LIABILITIES 24,172 - 24,172
FUND BALANCES
Restricted for:
Debt Service
-
1,127,558 1,127,558
Assigned to:
Operating Reserves
90,500
- 90,500
Reserves - Erosion Control
14,687
- 14,687
Reserves - Lakes
31,250
- 31,250
Unassigned:
245,861
- 245,861
TOTAL FUND BALANCES
$ 382,298
$ 1,127,558 $ 1,509,856
TOTAL LIABILITIES & FUND BALANCES $ 406,470 $ 1,127,558 $ 1,534,028
Report Date: 7/10/2017 Page 1
HERITAGE BAY
Community Development District General Fund
Statement of Revenues, Expenditures and Changes in Fund Balances
For the Period Ending June 30, 2017
ANNUAL
ADOPTED YTD YTD VARIANCE ($) JUN -17
ACCOUNT DESCRIPTION BUDGET BUDGET ACTUAL FAV(UNFAV) ACTUAL
REVENUES
Interest - Investments
$ 500
$ 375
$ 1,061
$ 686
$ 200
Special Assmnts- Tax Collector
250,000
250,000
250,000
-
1,630
Special Assmnts- Wall Project
62,500
62,500
62,500
-
408
Special Assmnts-Reserves
31,250
31,250
31,250
-
204
Special Assmnts- Discounts
(13,750)
(13,750)
(12,604)
1,146
67
Other Miscellaneous Revenues
-
-
51,250
51,250
-
TOTAL REVENUES
330,500
330,375
383,457
53,082
2,509
EXPENDITURES
Administration
P/R-Board of Supervisors
FICA Taxes
ProfServ-Engineering
ProfSery-Legal Services
ProfSery-Mgmt Consulting Sery
ProfServ-Property Appraiser
ProfServ-Special Assessment
ProfSery-Web Site Maintenance
Auditing Services
Postage and Freight
Insurance - General Liability
Printing and Binding
Legal Advertising
Misc-Bank Charges
Misc-Assessmnt Collection Cost
Office Supplies
Annual District Filing Fee
Total Administration
Field
ProfSery-Field Management
R&M -Contingency
Total Field
8,000
6,000
6,000
-
-
612
459
459
-
-
14,000
10,500
21,494
(10,994)
8,400
5,000
3,750
7,053
(3,303)
-
40,576
30,432
27,051
3,381
3,381
5,156
-
-
-
-
5,305
5,305
5,305
-
-
750
563
1,338
(775)
56
3,600
3,600
3,800
(200)
1,300
2,700
2,025
455
1,570
22
15,783
15,783
12,040
3,743
-
1,300
975
954
21
99
3,700
2,775
744
2,031
224
750
563
-
563
-
6,875
6,875
6,623
252
46
550
413
-
413
-
175
175
175
-
-
114,832
90,193
93,491
(3,298)
13,528
12,731 9,548 9,548 - 1,061
1,187 890 - 890 -
13,918 10,438 9,548 890 1,061
Report Date: 7/10/2017 Page 2
HERITAGE BAY
Community Development District General Fund
Statement of Revenues, Expenditures and Changes in Fund Balances
For the Period Ending June 30, 2017
ACCOUNT DESCRIPTION
Lakes and Ponds
Contracts -Lake and Wetland
Contracts -Water Quality
Contracts -Lakes 30A & 30B
R&M-Aquascaping
R&M -Lake Erosion
R&M -Contingency
Impr - Miscellaneous
Reserve - Lakes
Total Lakes and Ponds
Debt Service
Reserve - Other
Operating Loan Repayment
Interest Expense -Note
Total Debt Service
ANNUAL
ADOPTED YTD YTD VARIANCE ($) JUN -17
BUDGET BUDGET ACTUAL FAV(UNFAV) ACTUAL
66,000
49,500
45,947
3,553
6,000
20,000
15,000
22,309
(7,309)
11,498
-
-
9,000
(9,000)
1,000
5,000
3,750
1,950
1,800
-
10,000
7,500
47,550
(40,050)
-
5,000
3,750
1,675
2,075
-
2,000
1,500
-
1,500
-
31,250
31,250
-
31,250
-
139,250
112,250
128,431
(16,181)
18,498
4,750
4,750
- 4,750 -
50,000
37,500
160,878 (123,378) 2,135
7,750
6,000
4,759 1,241 314
62,500
48,250
165,637 (117,387) 2,449
TOTAL EXPENDITURES 330,500 261,131 397,107 (135,976) 35,536
Excess (deficiency) of revenues
Over (under) expenditures
Net change in fund balance
FUND BALANCE, BEGINNING (OCT 1, 2016)
FUND BALANCE, ENDING
69,244 (13,650) (82,894) (33,027)
$ - $ 69,244 $ (13,650) $ (82,894) $ (33,027)
395,948 395,948 395,948
$ 395,948 $ 465,192 $ 382,298
Report Date: 7/10/2017 Page 3
HERITAGE BAY
Community Development District Series 2014 Debt Service Fund
Statement of Revenues, Expenditures and Changes in Fund Balances
For the Period Ending June 30, 2017
ANNUAL
ADOPTED YTD YTD VARIANCE ($) JUN -17
ACCOUNT DESCRIPTION BUDGET BUDGET ACTUAL FAV(UNFAV) ACTUAL
REVENUES
Interest -Investments $ - $ - $ 1,983 $ 1,983 $ 341
Special Assmnts- Tax Collector 1,308,564 1,308,564 1,308,564 - 8,532
Special Assmnts- Discounts (52,343) (52,343) (47,981) 4,362 256
TOTAL REVENUES 1,256,221 1,256,221 1,262,566 6,345 9,129
EXPENDITURES
Administration
ProfServ-Arbitrage Rebate
ProfSery-Property Appraiser
ProfServ-Trustee Fees
Misc-Assessmnt Collection Cost
Total Administration
Debt Service
Principal Debt Retirement
Interest Expense
Total Debt Service
600 - -
19,628 - - - -
4,951 - - - -
26,171 26,171 25,212 959 176
51,350 26,171 25,212 959 176
565,000
633,650
565,000
633,650
565,000 -
633,650 - -
1,198,650
1,198,650
1,198,650 - -
TOTAL EXPENDITURES 1,250,000 1,224,821 1,223,862 959 176
Excess (deficiency) of revenues
Over (under) expenditures 6,221 31,400 38,704 7,304 8,953
OTHER FINANCING SOURCES (USES
Contribution to (Use of) Fund Balance 6,221 - - -
TOTAL FINANCING SOURCES (USES) 6,221 - -
Net change in fund balance
$ 6,221 $ 31,400 $ 38,704 $ 7,304 $ 8,953
FUND BALANCE, BEGINNING (OCT 1, 2016) 1,088,854 1,088,854 1,088,854
FUND BALANCE, ENDING $ 1,095,075 $1,120,254 $ 1,127,558
Report Date: 7/10/2017 Page 4
Heritage Bay
Community Development District
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HERITAGE BAY
Community Development District
Non -Ad Valorem Special Assessments - Collier County Tax Collector
(Monthly Collection Distributions)
For the Fiscal Year Ending September 30, 2017
% COLLECTED 100% 100% 100% 100% 100%
TOTAL OUTSTANDING - - - -
Report Date: 7/1012017 Page 7
_._...........
ALLOCATION BY FUND
Discount /
Gross
Debt
Date
Net Amount
(Penalties)
Collection
Amount
Tax
Wall
Reserve
Service
Received
Received
Amount
Costs
Received
Collector
Project
Assmnts
Fund
Assessments Levied
$
1,652,314
$ 250,000
$ 62,500
$ 31,250
$ 1,308,564
Allocation %
100%
15%
4%
2%
79%
10/26/16
$ 17,109
$ 970
$ 349 $
18,428
$ 2,788
$ 697
$ 349
$ 14,594
11/16116
339,584
14,438
6,930
360,952
54,613
13,653
6,827
285,859
11/29/16
604,083
25,684
12,328
642,096
97,151
24,288
12,144
508,513
12/15/16
386,877
16,114
7,895
410,887
62,168
15,542
7,771
325,405
12/30/16
53,992
1,699
1,102
56,792
8,593
2,148
1,074
44,977
01/30/17
56,081
1,504
1,145
58,730
8,886
2,221
1,111
46,512
02/23/17
28,696
505
586
29,786
4,507
1,127
563
23,590
03/29/17
36,886
126
753
37,764
5,714
1,428
714
29,908
04/28/17
25,713
(133)
525
26,105
3,950
987
494
20,674
06/01/17
5,760
(171)
118
5,707
863
216
108
4,520
06/09/17
5,114
(152)
104
5,067
767
192
96
4,013
TOTAL
$ 1,559,895
$ 60,585
$ 31,835 $
1,652,314
$ 250,000
$ 62,500
$ 31,250
$ 1,308,564
% COLLECTED 100% 100% 100% 100% 100%
TOTAL OUTSTANDING - - - -
Report Date: 7/1012017 Page 7
HERITAGE BAY
Community Development District
Cash and Investment Balances
June 30, 2017
ACCOUNT NAME
GENERALFUND
Operating Checking
Money Market Account
Money Market Account
DEBT SERVICE FUND
Series 2014 Deferred Cost Fund
Series 2014 Reserve Fund
Series 2014 Revenue Fund
Note 1 Invested in First American Obligation Fund
BANK NAME
MATURITY YIELD
BALANCE
VNB
N/A 0.00%
$ 85,236
Stonegate Bank
N/A 0.25%
20,726
BankUnited
N/A 0.78%
300,508
Subtotal
321,234
Subtotal General Fund
406,470
US Bank
N/A 0.00%
3,237
US Bank
N/A 0.00%
594,503
US Bank
N/A 0.00%
525,768
Subtotal Debt Service
1,123,508 (1)
Total
$ 1,529,978
Report Date: 7/10/2017 Page 8
Heritage Bay CDD
Bank Reconciliation
Bank Account No.
9727 CNL Bank - GF
Statement No.
06-17
Statement Date
6/30/2017
GIL Balance (LCY)
85,236.12
Statement Balance
87,361.12
GIL Balance
85,236.12
Outstanding Deposits
0.00
Positive Adjustments
0.00
Subtotal
87,361.12
Subtotal
85,236.12
Outstanding Checks
2,125.00
Negative Adjustments
0.00
Differences
0.00
Ending G/L Balance 85,236.12
Difference 0.00
Ending Balance
85,236.12
Posting Document Document Cleared
Date Type No. Description Amount Amount Difference
Outstanding Checks
6/27/2017 Payment 3189 COPELAND SOUTHERN ENTERPRISES,
6/27/2017 Payment 3190 GRAU AND ASSOCIATES
TotalOutstanding Checks..................................................................................................
825.00
1,300.00
2,125.00
0.00 825.00
0.00 1,300.00
2,125.00
Page 9
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Heritage Bay CDD
c/o Severn Trent Services
210 N. University Dr. Suite 702
Coral Springs FL 33071
Attn: Justin Faircloth
Gen Rep
Coleman, Yovanovich & Koester, P.A.
Northern Trust Bank Building
4001 Tamiami Trail North, Suite 300
Naples, Florida 34103-3556
Telephone: (239) 435-3535
Fax: (239) 435-1218
Page: 1
March 30, 2017
File No: 6176-001 M
Statement No: 29
SENT VIA EMAIL TO: Justin. Faircloth@stservices.com and barbara.gonzalez@stservices.com
02/28/2017
GLU Review and respond to email correspondence from Al Reynolds regarding
request for records 0.20 65.00
Professional Fees through 03/30/2017 2.05 656.25
Total Current Work 666.25
Payments
Total Payments Through 03/30/2017 -1,462.50
Balance Due $666.25
Page 12
Previous Balance
$1,462.50
Fees
Hours
02/13/2017
GLU
Review and respond to email correspondence from Justin Faircloth on
proposed Copeland contract; Review email correspondence from
Chairman; Brief review of contract
0.25
81.25
02/16/2017
GLU
Review multiple email correspondence from Justin Faircloth and
Supervisor Hubbard on Quarry response letter; Review response letter
from Quarry; Research on information from response letter
0.60
195.00
02/22/2017
GLU
Review email correspondence from Justin Faircloth regarding engineering
records from Stantec; Brief research on same and review Stantec
information; Draft email correspondence to Al Reynolds of Stantec
regarding District records
1.00
325.00
02/28/2017
GLU Review and respond to email correspondence from Al Reynolds regarding
request for records 0.20 65.00
Professional Fees through 03/30/2017 2.05 656.25
Total Current Work 666.25
Payments
Total Payments Through 03/30/2017 -1,462.50
Balance Due $666.25
Page 12
Invoice
500 West Fulton Street
Sanford, Florida 32771
Phone: 407.322.6841
Bob Koncar
April 6, 2017
Heritage Bay Community Development District
Project No:
S28902
C!O Severn Trent - North America
Invoice No:
102513
5911 County Lakes Road
Amount
Sr. Project Manager
Ft. Myers, FL 33905
1,125.00
Clerical 11
Meetings & Miscellaneous Services at 10154 Heritage Bay Blvd. Naples, FL-
Professional through March 12.2017_____+________^^____________
Collier County
Totals
_Services
1 Meeting Attendance & Misc. Services
1,140.00
Total Labor
1,140.00
Services provided this period include:
Update control structure location map.
Professional Personnel
Hours
Rate
Amount
Project Coordinator 1.00
90.00
90.00
Design Technician 5.75
95.00
546.25
Totals 6.75
636.25
Total Labor
636.25
Total this Task $636.25
Services provided this period include:
Site visits and monthly Board of Supervisors meeting preparation and attendance.
Professional Personnel
Hours Rate
Amount
Sr. Project Manager
7.50 150.00
1,125.00
Clerical 11
.25 60.00
15.00
Totals
7.75
1,140.00
Total Labor
1,140.00
Unit Billing
2017 Mileage 80.25
Black & White Plots 24X36 3.84
Black&White 8.5X11 10.75
Total Units 94.84 94.84
Total this Task $1,234.84
Total this Phase $1,871.09
Total this Invoice $1,871.09
Page 13
w w w. c p h c o r p. c o in
Project S28902 Severn/ Heritage Bay CDD: Meeting & Misc Invoice 102513
Billing Backup Thursday, Apri16, 2017
CPH, Inc. Invoice 102513 Dated 4/6/2017 4:59:45 PM
1 Meeting Attendance & Misc. Services
Professional Personnel
Professional Personnel
Hours Rate
Amount
Project Coordinator
Amount
70-0993
Pearce, Kelly 1/23/2017 .50 90.00
45.00
Map Coordination
Lockhart, Joshua 1/26/2017
70-0993
Pearce, Kelly 2/14/2017 .50 90.00
45.00
Map coordination
Design Technician
70-01068
Allen, John 2/14/2017 2.00 95.00
190.00
150.00
Control Structure Location Map: Review with Josh & Kelly, set up
Site Visits; Client Coordination
drawing, print ERP plans for review, mark up map
70-01068
Allen, John 2/15/2017 2.00 95.00
190.00
4.00
Control Structure Location Map, send draft to KP, phone with Justin,
600.00
revise map.
70-01068
Allen, John 2117/2017 1.00 95.00
95.00
Constrol Structure map: finalize changes, send to Justin for review
70-01145
70-01068
Allen, John 3/1/2017 .75 95.00
71.25
15.00
Update lake riprap OPC
Prebills
Totals 6.75
636.25
Total Labor
7.75
Total this
Task
Professional Personnel
Unit Billing
2017 Mileage 80.25
Black & White Plots 24X36 3'84
Black&White B.5X11 10.75
Total Units 94.84
Total this Task
Total this Phase
636.25
$636.25
1,140.00
94.84
$1,234.84
$1,871.09
Page 14
Hours
Rate
Amount
Sr. Project Manager
70-0972
Lockhart, Joshua 1/26/2017
.50
150.00
75.00
Proposal coordination
70-0972
Lockhart, Joshua 2/17/2017
3.00
150.00
450.00
Site Visits; Client Coordination
70-0972
Lockhart, Joshua 3/2/2017
4.00
150.00
600.00
Monthly Board of Supervisors Meeting Preparation and Attendance
Clerical 11
70-01145
Singhavarath, Jenny 12/27/2016
.25
60.00
15.00
Prebills
Totals
7.75
1,140.00
Total Labor
Unit Billing
2017 Mileage 80.25
Black & White Plots 24X36 3'84
Black&White B.5X11 10.75
Total Units 94.84
Total this Task
Total this Phase
636.25
$636.25
1,140.00
94.84
$1,234.84
$1,871.09
Page 14
Project 528902 Severn/ Heritage Bay CDD: Meeting & Misc invoke I
Total this Project $1,871.09
Total this Report $1,871.09
Page 15
17Mileage @ 0.535
B 2/19/2017 000000000639 Ft Myers B:05 34.0 8.5X11 B&W @ 0.05
Thursday, April 6,20 17
Unbilled
Detail
4.00
.960 3.840
4:58:07 PM
CPH, Inc.
As of 3/12/2017
0.535
Billing
Employee!
Hours!
Units
Billing
Rate
Billing Labor
Amount Category
Status Date
Reference Description
369.00
94.880
Total for 11.13
Project Number: S28902 Severn/ Heritage Bay CDD: Meeting & Mise
1,234.850
Total for 1
383.50
Units:
B 3/5/2017
000000000252 Ft Myers B:.05 181.0 8.5X11 B&W @ 0.05
181.00
.050
9.050
B 302017
000000000629 J. Lockhart board meeting B:35 75.0
75.00
.535
40.130
17Mileage @ 0.535
B 2/19/2017 000000000639 Ft Myers B:05 34.0 8.5X11 B&W @ 0.05
34.00
.050 1.700
B 2/19/2017 000000000639 Ft Myers B:6 4.0 24X36PIots @ 0.96
4.00
.960 3.840
B 2/1712017 000000000660 J. Lockhart Site Visit 6:35 75.0 17Mileage
75.00
.535 40.130
0.535
Total for
369.00
94.850
Total Billable Units
369.00
94.850
Total Units
369.00
94.880
Total for 11.13
376.75
1,234.850
Total for 1
383.50
1,871.100
Page 16
500 West Fulton Street
Sanford, Florida 32771
nvo i ce7] Phone: 407.322.6841
Justin Faircloth April 6, 2017
Heritage Bay Community Development District Project No: H13603.1
CIO Severn Trent - North America Invoice No: 102506
5911 County Lakes Road
Ft. Myers, FL 33905
January 2017 Water Quality Monitoring Event
Fort Myers, Collier County, Florida
Professional Services through March 12 2017
Fee
Percent Previous Fee Current Fee
Billing Phase Fee Complete Billing Billing
Environmental Services 10,811.00 100.00 8,648.80 2,162.20
Total Fee 10,811.00 8,648.80 2,162.20
Total Fee 2,162.20
Total this Invoice $2,162.20
Services provided this period include:
Finalized and issued report.
i
CPH, Inc.
Page 17
w w w. C P h C o r P. C 0 In
Copeland Southern Enterprises, inc
1668 Many Road
North Ft. Myers, FL 33903
Bill To
Heritage Bay CDD
C/o Severn Trent Services
5911 Country Lakes Drive
Ft. Myers, F1 33905
Invoice
Date Invoice #
4/25/2017 786
Page 18
Project
Item
Description
Amount
Lake Restoration
Lake restoration and drainage on 13 Lakes and extended 12 pipes on Lake 4
44,550.00
Additional repairs
17 Additional repairs done within work areas for free
0.00
Additional repairs
Cleared debris and built up dirt around flared end section at SE corner of Lake 6 No
0.00
charge
Additional repairs
Extended 90ft. of 6" and 8" pipes on Lakes 3, 4, 20, 24 which was not included in
0.00
original proposal. No charge
Total $44,550.00
Page 18
Coleman, Yovanovich & Koester, P.A.
Northern Trust Bank Building
4001 Tamiami Trail North, Suite 300
Naples, Florida 34103-3556
Telephone: (239) 435-3535
Fax: (239) 435-1218
Page: 1
Heritage Bay CDD March 31, 2017
c/o Severn Trent Services File No: 6176-001M
210 N. University Dr. Suite 702 Statement No: 30
Coral Springs FL 33071
Attn: Justin Faircloth
Gen Rep
SENT VIA EMAIL TO: Justin. Faircloth@stservices.com and
barbara.gonzalez@stservices.com
Previous Balance $666.25
Fees
03/28/2017 GLU Review and respond to email correspondence from Justin Faircloth and Ed
Hubbard regarding response on slalom course 0.10 32.50
03/29/2017 GLU Review and respond to email correspondence from Bob Koncar on loan terms;
Initial review of same; Brief research 0.25 81.25
GLU Review and respond to email correspondence from Ed Hubbard regarding
Quarry Association and status of slalom course; Brief review of declaration 0.20 65.00
Page 19
Hours
03/01/2017
GLU Review agenda for Board of Supervisors meeting; Telephone conference with
Justin Faircloth on agenda matters
0.40 130.00
03/09/2017
GLU Review and respond to email correspondence from Justin Faircloth on
installation of fence matters; Review existing documents and property
appraiser maps
0.40 130.00
03110/2017
GLU Review email correspondence from Justin Faircloth regarding proposed
slalom course letter; Review prior letter and meeting summary; Initial draft
letter response to the Quarry; Draft email correspondence to Manager and
Chairman with draft
1.50 487.50
0 311 4/2 01 7
GLU Review multiple email correspondence from Chairman and Manager regarding
revisions to recreational lake letter; Draft revisions to letter; Draft email
correspondence to Chairman and Manager with revised draft
0.80 260.00
03/22/2017
GLU Review and respond to email correspondence from Chairman on HOA
dropping request for fence (no charge)
03/27/2017
GLU Review and respond to email correspondence from Justin Faircloth regarding
agenda
0.10 32.50
03/28/2017 GLU Review and respond to email correspondence from Justin Faircloth and Ed
Hubbard regarding response on slalom course 0.10 32.50
03/29/2017 GLU Review and respond to email correspondence from Bob Koncar on loan terms;
Initial review of same; Brief research 0.25 81.25
GLU Review and respond to email correspondence from Ed Hubbard regarding
Quarry Association and status of slalom course; Brief review of declaration 0.20 65.00
Page 19
Heritage Bay CDD
Gen Rep
Professional Fees through 03/31/2017
Total Current Work
Total Payments Through 05/01/2017
Balance Due
Payments
Page: 2
March 31, 2017
File No: 6176-001M
Statement No: 30
Hours
3.75 1,218.75
1,218.75
-666.25
$1,218.75
Page 20
500 West Fulton Street
Sanford, Florida 32771
Invoice Phone: 407.322.6841
Justin Faircloth May 5, 2017
Heritage Bay Community Development District Project No: H13604
CIO Severn Trent - North America Invoice No: 103070
5911 County Lakes Road
Ft. Myers, FL 33905
Heritage Bay Lake Bank Restoration
Naples, Florida (Collier County)
Professional Services through April 9. 2017
Fee
Percent Previous Fee Current Fee
Billing Phase Fee Complete Billing Billing
Topographic Survey 6,000.00 100.00 0.00 6,000.00
Total Fee 6,000.00 0.00 6,000.00
Total Fee 6,000.00
Total this Phase $6,000.00
Reimbursable Expenses
Tolls/Rental/Air 718.33
Total Reimbursables 718.33 718.33
Unit Billing
Black&White 8.5X11 .45
2017 Mileage 233.26
Per Diem 160.00
Black&White 11X17 .40
Total Units 394.11 394.11
Total this Phase $1,112.44
Total this Invoice $7,112.44
Services provided this period include:
Preparation and data collection of topo survey
CPH, Inc.
Page 21
t� w w c p h c o r p. c o m
Unbilled Detail As of 4/9/2017
Wednesday, May 10, 2017 11:14:25 AM
Billing Employee/ Hoursi
Billing Billing Labor
Status Date Reference Description Units
Rate Amount Category
Project Number: H13604 Heritage Bay: Lake Bank Restoration
Phase Number: XPS Survey Expenses
718.330
Principal Name: Lockhart, Joshua
Total Expenses
Expenses:
B 4/2/2017 OOOOOOSVYEX Survey Expenses Crew#11 - Hotel 1 nighVl
188.650
P man
B 4/9/2017 OOOOOOOTOLL Tolls Crew#11 - Tolls
11.760
S
000000000182 Ft Myers B: 2.011X17 B&W@ 0.20
B 4/9/2017 OOOOOOSVYEX Survey Expenses Crew#11 Hotel 2 nightsl1
340.900
P man
B 4/9/2017
B 4/9/2017 OOOOOOSVYEX Survey Expenses Crew#11 Hotel 1 night/1
177.020
P man
.100
Page 22
Total for
718.330
Total Billable Expenses
718.330
Total Expenses
718.330
Units:
B 4/9/2017
000000000182 Ft Myers B: 2.011X17 B&W@ 0.20
2.00
.200
.400
B 4/9/2017
000000000182 Ft Myers B:5 2.0 8.5X11 B&W @ 0.05
2.00
.050
.100
B 4/9/2017
000000000245 Crew#11 -Mileage 8;535 298.0
298.00
.535
159.430
17Mileage @ 0.535
B 4/9/2017
000000000245 Crew#1 f - Per Diem B: 3.0 Per Diem @
3.00
40.000
120.000
40.00
B 3/19/2017
000000000669 Ft Myers 8:5 7.0 8.5X11 S&W @ 0.05
7.00
.050
.350
B 4/2/2017
000000000955 Crew#11 -Mileage 8:535 138.0
138.00
.535
73.830
17Mileage @ 0.535
B 4/2/2017
000000000955 Crew#11 - Per Diem B: 1.0 Per Diem @
1.00
40.000
40.000
40.00
Total for
451.00
394.110
Total Billable Units
451.00
394.110
Total Units
461.00
394.110
Total for XPS
461.00
1,112.440
Page 22
Invoice7
500 West Fulton Street
Sanford, Florida 32771
Phone: 407.322.6841
Bob Koncar May 5, 2017
Heritage Bay Community Development District Project No: S28902
CIO Severn Trent - North America Invoice No: 103078
5911 County Lakes Road
Ft, Myers, FL 33905
Meetings & Miscellaneous Services at 10154 Heritage Bay Blvd. Naples, FL- Collier County
Professional Services through _Aaril_9.2017-----------------------------
1
--------------------------
1 Meeting Attendance & Misc. Services
Services provided this period include:
Update control structure location map.
Professional Personnel
Services provided this period include:
Site visits to review lake scopes. Proposals and April meeting attendance. Site visit.
CPH, Inc.
Page 23
�� �ti w. c p h c o r p. c o m
Hours
Rate Amount
Sr. Project Manager
7.00
150.00 1,050.00
Project Coordinator
.50
90.00 45.00
Totals
7.50
1,095.00
Total Labor
1,095.00
Total this Task
$1,095.00
Total this Phase
$1,095.00
----------------------------------------------
XXP Expenses
Unit Billing
2017 Mileage
40.13
Total Units
40.13
40.13
Total this Phase
$40.13
Total this Invoice
$1,135.13
Services provided this period include:
Site visits to review lake scopes. Proposals and April meeting attendance. Site visit.
CPH, Inc.
Page 23
�� �ti w. c p h c o r p. c o m
Project S28902 Sevem/ Heritage Bay CDD: Meeting & Misc Invoice 103078
Billing Backup Wednesday, May 10, 2017
CPH, Inc. Invoice 103078 Dated 5/5/2017 2:45:13 PM
---------------------------------------------
1
Meeting Attendance & Misc. Services
Professional Personnel
Hours
Rate
Amount
Sr. Project Manager
70-0972 Lockhart, Joshua
3/30/2017
3.00
150.00
450.00
On-site Visit
70-0972 Lockhart, Joshua
4/6/2017
4.00
150.00
600.00
On Site Visit
Project Coordinator
70-0993 Pearce, Kelly
4/4/2017
.50
90.00
45.00
Lake 5&6 proposal; meeting documents
Totals
7.50
1,095.00
Total Labor
1,095.00
Total this Task $1,095.00
Total this Phase $1,095.00
---------------------------------------------
XXP Expenses
Unit Billing
2017 Mileage
Total Units
40.13
40.13 40.13
Total this Phase $40.13
Total this Project $1,135.13
Total this Report $1,135.13
Page 24
Page 25
Wednesday, May 10, 2017
Unbilled Detail
2:43:05 PM
CPH, Inc. As of 4!9!2017
Billing Employee/
Hours!
Billing Billing Labor
Status Date Reference Description
Units
Rate Amount Category
Project Number. 528902 Severn/ Heritage Bay CDD: Meeting & Misc
Phase Number: XXP Expenses
Principal Name: Lockhart, Joshua
Units:
B 4/6/2017 000000000152 J. Lockhart board meeting 6:35 75.0
75.00
.535 40,130
17Mileage @ 0.535
Total for
75.00
40.130
Total Billable Units
75.00
40.130
Total Units
75.00
40.130
Total for XXP
75.00
40.130
Page 25
Coleman, Yovanovich & Koester, P.A.
Northern Trust Bank Building
4001 Tamiami Trail North, Suite 300
Naples, Florida 34103-3556
Telephone: (239) 435-3535
Fax: (239) 435-1218
Page: 1
Heritage Bay CDD April 30, 2017
c/o Severn Trent Services File No: 6176-001 M
210 N. University Dr. Suite 702 Statement No: 31
Coral Springs FL 33071
Attn: Justin Faircloth
Gen Rep
SENT VIA EMAIL TO: stmsapinvoices@stservices.com
Previous Balance $1,218.75
Fees
Hours
04/02/2017 GLU
Review email correspondence from Chairman on correspondence to TQ
Association regarding boating rules; Draft email correspondence to Chairman
0.30 97.50
04/03/2017 GLU
Review email correspondence from Chairman and President of TQ
Association on slalom course; Draft email correspondence to Chairman on
same
0.25 81.25
GLU
Review email correspondence from Bob Koncar to the Board on loan proposal
0.10 32.50
04/04/2017 GLU
Telephone conference with Bob Koncar regarding loan matter; Telephone
conference with Bill McDonald of Valley National Bank; Review email
correspondence from Bill McDonald; Review email correspondence from Bob
Koncaar
0.50 162.50
04105/2017 GLU
Review and respond to email correspondence from Justin Faircloth on Stantec
records; Draft email correspondence to Al Reynolds of Stantec on records
0.20 65.00
GLU
Review email correspondence from Sandra DeMarco on public records
request
0.20 65.00
GLU
Continue review of issues relating to proposed loans; Research same; Review
email correspondence from Bob Koncar on new loan terms
1.25 406.25
04/06/2017 GLU
Review and respond to email correspondence from Al Reynolds on
engineering records; Exchange email correspondence with Justin Faircloth on
same
0.20 65.00
04/07/2017 GLU
Review and respond to email correspondence from Justin Faircloth on erosion
on lake 30B and equipment accident; Review email correspondence from
Chairman and Bob Koncar
0.20 65.00
GLU
Telephone conference with Doug Waldorf regarding loan terms; follow-up
email with Bob Koncar
0.40 130.00
GLU
Review email correspondence from Justin Faircloth to engineer regarding (no
charge)
Page 26
Page: 2
Heritage Bay CDD April 30, 2017
File No: 6176-001M
Statement No: 31
Gen Rep
Hours
04/11/2017 GLU Telephone conference with Kathleen Dailey (Quarry CDD Manager) on
Balance Due
Page 27
$3,575.00
Heritage Bay/Quarry CDD interlocal agreement and needed update ; Draft
email correspondence to Justin Faircloth on same; Review multiple email
correspondence from Quarry Manager and Evans Engineering on permitting
issues; Draft additional interlocal agreement; Draft multiple email
correspondence Justin Faircloth on documents
0.70 227.50
04/13/2017 GLU
Telephone conference with Bill McDonald on proposed loan; Telephone
conference with Doug Waldorf on proposed loan
0.50 162.50
04/18/2017 GLU
Review email correspondence from Sandra Demarco regarding public records
request
0.10 32.50
GLU
Telephone conference with Justin Faircloth on Heritage Bay issues
0.50 162.50
04/20/2017 GLU
Review email correspondence from Justin Faircloth on CPH contract; Review
and comment; Draft email correspondence to Justin Faircloth on same
0.90 292.50
04/24/2017 GLU
Review and respond to email correspondence from Justin Faircloth on L&W
contract; Review contract; Review meeting summary; Draft email
correspondence to Justin Faircloth on comments
0.75 243.75
04/26/2017 GLU
Review and respond to email correspondence from Justin Faircloth regarding
revisions to CPH work order/contract; Review email correspondence from
Justin Faircloth
0.20 65.00
Professional Fees through 04/30/2017
7.25 2,356.25
Total Current Work
2,356.25
Balance Due
Page 27
$3,575.00
Copeland Southern Enterprises Inc.
1668 Many Road, North Fort Myers, FL, 33903
Phone: 239-995-3684
Fax: 239-995-0058
Email: copelandsei@aol.com
Heritage Bay CDD, C/O Severn Trent Services
210 North University Drive, Suite 702
Coral Springs FL 33071
Justin Faircloth,CAM, Assistant District Manager
5911 Country Lakes Dr. Ft. Myers, FL, 33905
T: (239) 245-7118 ext. 306
C:(239)785-0675
F:(239)245-7120
E:Justin.fairclothnastserviccs.com
SALESPERSON I P.O. NUMBER
Scott Copeland j
INVOICE #123
DATE: 06-13-2017
REQUISITIONER SHIPPED VIA F.O.B. POINT ` DUE DATE
_06-13-17
QUANTITY I DESCRIPTION UNIT PRICE I TOTAL
1 Repaired wash out from concrete flume & Pipe (r�, NE Corner of $ .00 $ 875.00
Lake 19, Reinforced bank, installed 404 cloth reinstalled Rip Rap I
and concreted in Rip Rap flume extend into lake area.
1 j Removed 15 It of 6" single walled pipe on Lake 19 alongside the S.00 $ 775.00
Tee area. Installed New 6" DW ADS pipe and 12" Catch Basin in
CI, swale with slope repair.
CSEI will share the expense and apply a 50 % discount
Make all checks payable to Copeland Southern Enterprises Inc.
If you have any questions concerning this invoice, please contact Scott.
THANK YOU FOR YOUR BUSINESS!
$ 825.00
SUBTOTAL,
SALES TAX
SHIPPING & HANDLING
TOTAL DUE
$-1658.00
$ 825.00
$ 825.00
Page 28
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HERITAGE BAY
COMMUNITY DEVELOPMENT DISTRICT
COLLIER COUNTY, FLORIDA
FINANCIAL REPORT
FOR THE FISCAL YEAR ENDED
SEPTEMBER 30, 2016
HERITAGE BAY 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 Funds
9
Reconciliation of the Balance Sheet — Governmental Funds
to the Statement of Net Position
10
Statement of Revenues, Expenditures and Changes in Fund Balances —
Governmental Funds
11
Reconciliation of the Statement of Revenues, Expenditures and Changes in
Fund Balances of Governmental Funds to the Statement of Activities
12
Notes to Financial Statements
13-20
REQUIRED SUPPLEMENTARY INFORMATION
Schedule of Revenues, Expenditures and Changes in Fund Balance —
Budget and Actual — General Fund 21
Notes to Required Supplementary Information 22
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 23-24
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 25
MANAGEMENT LETTER REQUIRED BY CHAPTER 10.550 OF THE RULES
OF THE AUDITOR GENERAL OF THE STATE OF FLORIDA 26-27
0 A Grau & Associates
CA'R411,114) PUBLIC.} AC;C;OttN't'ANTS
INDEPENDENT AUDITOR'S REPORT
To the Board of Supervisors
Heritage Bay Community Development District
Collier County, Florida
Report on the Financial Statements
2700 North Military Trail • Suite 350
Boca Raton, Florida 33431
(561) 994-9299 • (800) 299-4728
Fax (561) 994-5823
www.graucpa.com
We have audited the accompanying financial statements of the governmental activities and each major fund of
Heritage Bay Community Development District, Collier County, Florida ("District") as of and for the fiscal year
ended September 30, 2016, 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 each majorfund of the District as of September 30, 2016,
and the respective changes in financial position thereof for the fiscal year then ended in accordance with
accounting principles generally accepted in the United States of America.
Other Matters
Required Supplementary Information
Accounting principles generally accepted in the United States of America require that the management's
discussion and analysis and budgetary comparison information be presented to supplement the basicfinancial
statements. Such information, although not a part of the basic financial statements, is required by the
Governmental Accounting Standards Board, who considers it to be an essential part of financial reporting for
placing the basic financial statements in an appropriate operational, economic, or historical context. We have
applied certain limited procedures to the required supplementary information in accordance with auditing
standards generally accepted in the United States of America, which consisted of inquiries of management
about the methods of preparing the information and comparing the information for consistency with
management's responses to our inquiries, the basic financial statements, and other knowledge we obtained
during our audit of the basic financial statements. We do not express an opinion or provide any assurance on
the information because the limited procedures do not provide us with sufficient evidence to express an
opinion or provide any assurance.
Other Reporting Required by Government Auditing Standards
In accordance with Government Auditing Standards, we have also issued our report dated June 29, 2017, on
our consideration of the District's internal control over financial reporting and on our tests of its compliance
with certain provisions of laws, regulations, contracts, grant agreements and other matters. The purpose of
that report is to describe the scope of our testing of internal control over financial reporting and compliance
and the results of that testing, and not to provide an opinion on internal control over financial reporting or on
compliance. That report is an integral part of an audit performed in accordance with Government Auditing
Standards in considering the District's internal control over financial reporting and compliance.
Report on Other Legal and Regulatory Requirements
We have also issued our report dated June 29, 2017, on our consideration of the District's compliance with the
requirements of Section 218.415, Florida Statutes, as required by Rule 10.556(10) of the Auditor General of
the State of Florida. The purpose of that report is to provide an opinion based on our examination conducted in
accordance with attestation standards established by the American Institute of Certified Public Accountants.
June 29, 2017
MANAGEMENT'S DISCUSSION AND ANALYSIS
Our discussion and analysis of Heritage Bay Community Development District, Collier County, Florida
("District") provides a narrative overview of the District's financial activities for the fiscal year ended September
30, 2016. 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 liabilities of the District exceeded its assets at the close of the most recent fiscal year resulting in
a net position deficit balance of ($7,845,080).
• The change in the District's total net position in comparison with the prior fiscal year was ($155,460),
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, 2016, the District's governmental funds reported combined ending fund balances of
$1,484,801, an increase of $305,524 in comparison with the prior fiscal year. The total fund balance
is restricted for debt service, assigned to operations, lakes and erosion control reserves, and the
remainder is available for spending at the District's discretion.
• During fiscal year 2016, the District implemented Governmental Accounting Standards Board
("GASB") Statement No. 72, Fair Value Measurement and Application, GASB Statement No. 76, The
Hierarchy of Generally Accepted Accounting Principles for State and Local Governments, and GASB
Statement No. 79, Certain External Investment Pools and Pool Participants. Please see New
Accounting Standards Adopted in Note 2 of the financial statements for additional information
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) government -wide
financial statements, 2) fund financial statements, and 3) notes to the financial statements. This report also
contains other supplementary information in addition to the basic financial statements themselves.
1) Government -Wide Financial Statements
The government -wide financial statements are designed to provide readers with a broad overview of the
District's finances, in a manner similar to a private -sector business.
The statement of net position presents information on all the District's assets, deferred outflows of resources,
liabilities and deferred inflows of resources with the residual amount being reported as net position. Overtime,
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 and operations
functions.
OVERVIEW OF FINANCIAL STATEMENTS (Continued)
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.
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 two governmental funds 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 and the debt service fund, both of which are considered major
funds.
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, liabilities exceeded assets at the close of the most recent fiscal year.
Key components of the District's net position are reflected in the following table:
NET POSITION
SEPTEMBER 30,
4
2016
2015
Current and other assets
$ 1,554,175 $
1,218,124
Capital assets, net ofdepreciation
8,311,917
9,095,998
Total assets
9,866,092
10,314,122
Current liabilities
333,395
311,497
Long-term liabilities
17,377,777
17,692,245
Total liabilities
17,711,172
18, 003, 742
Net position
Net investment in capital assets
(8,815,860)
(8,596,247)
Restricted
824,832
811,357
Unrestricted
145,948
95,270
Total net position
$ (7,845,080) $
(7,689,620)
4
GOVERNMENT -WIDE FINANCIAL ANALYSIS (Continued)
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.
Although the District's investment in capital assets is reported net of related debt, it should be noted that the
resources needed to repay this debt must be provided from other sources, since the capital assets themselves
cannot be used to liquidate these liabilities.
The restricted portion of the District's net position represents resources that are subject to external restrictions
on how they may be used. The remaining balance of unrestricted net position may be used to meet the
District's other obligations.
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 YEAR END SEPTEMBER 30,
As noted above and in the statement of activities, the cost of all governmental activities during the fiscal year
ended September 30, 2016 was $1,953,590. The costs of the District's activities were primarily funded by
program revenues. Program revenues, comprised primarily of assessments, increased during the fiscal year
due to an increase in the per unit assessments as a result of a wall embankment repairs and the District
having to address numerous lank bank erosion issues. General revenue, comprised primarily of other
miscellaneous revenue, increased in the current fiscal year due to reimbursement received from Heritage Bay
Umbrella Association related to the maintenance of stormwater system.
The increase in current fiscal year expense is primarily the result of an increase in maintenance costs due to
the wall improvement project that was necessary to stabilize the lake bank near the bridge structure.
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 for the fiscal year ended September 30, 2016 were less than appropriations
due primarily to anticipated costs which were not incurred in the current fiscal year. The variance between
budgeted and actual general fund revenues for the current fiscal year is mainly the result of receiving
reimbursements not originally budgeted.
2016
2015
Revenues:
Program revenues
$ 1,591,926 $
1,501,926
General revenues
206,204
606
Total revenues
1,798,130
1,502,532
Expenses:
General government
135,583
155,579
Maintenance and operations
1,168,748
877,228
Interest
649,259
643,114
Cost of issuance of new debt
-
3,538
Total expenses
1,953,590
1,679,459
Change in net position
(155,460)
(176,927)
Net position - beginning
(7,689,620)
(7,512,693)
Net position - ending
$ (7,845,080) $
(7,689,620)
As noted above and in the statement of activities, the cost of all governmental activities during the fiscal year
ended September 30, 2016 was $1,953,590. The costs of the District's activities were primarily funded by
program revenues. Program revenues, comprised primarily of assessments, increased during the fiscal year
due to an increase in the per unit assessments as a result of a wall embankment repairs and the District
having to address numerous lank bank erosion issues. General revenue, comprised primarily of other
miscellaneous revenue, increased in the current fiscal year due to reimbursement received from Heritage Bay
Umbrella Association related to the maintenance of stormwater system.
The increase in current fiscal year expense is primarily the result of an increase in maintenance costs due to
the wall improvement project that was necessary to stabilize the lake bank near the bridge structure.
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 for the fiscal year ended September 30, 2016 were less than appropriations
due primarily to anticipated costs which were not incurred in the current fiscal year. The variance between
budgeted and actual general fund revenues for the current fiscal year is mainly the result of receiving
reimbursements not originally budgeted.
CAPITAL ASSETS AND DEBT ADMINISTRATION
Capital Assets
At September 30, 2016, the District had $15,671,039 invested in capital assets for its governmental activities.
In the government -wide financial statements depreciation of $7,359,122 has been taken, which resulted in a
net book value of $8,311,917. More detailed information about the District's capital assets is presented in the
notes of the financial statements.
Capital Debt
At September 30, 2016, the District had $16,675,000 Bonds outstanding and $452,777 in Deferred Costs
obligation outstanding for its governmental activities. During the 2015 fiscal year, the District obtained a
$250,000 note of which $250,000 was used. More detailed information about the District's capital debt is
presented in the notes of the financial statements.
ECONOMIC FACTORS AND NEXT YEAR'S BUDGETS AND OTHER EVENTS
For the subsequent fiscal year, the District anticipates that the cost of general operations will remain fairly
constant. In connection with the District's future infrastructure maintenance and replacement plan, the District's
costs will increase due to the lake erosion repairs and water quality monitoring.
Subsequent to fiscal year end, the District prepaid $150,000 of the Series 2015 note.
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 Bay Community Development District's Finance
Department at 210 N. University Drive, Suite 702, Coral Springs, Florida, 33071.
0
HERITAGE BAY
COMMUNITY DEVELOPMENT DISTRICT
COLLIER COUNTY, FLORIDA
STATEMENT OF NET POSITION
SEPTEMBER 30, 2016
ASSETS
Cash and cash equivalents
Accounts receivable
Due from other governments
Restricted assets:
Investments
Capital assets:
Depreciable, net
Total assets
LIABILITIES
Accounts payable
Accrued interest payable
Non-current liabilities:
Due within one year
Due in more than one year
Total liabilities
NET POSITION
Net investment in capital assets
Restricted for debt service
Unrestricted
Total net position
See notes to the financial statements
Governmental
Activities
246,648
191,000
12,391
1,104,136
8,311,917
9,866,092
69,374
264,021
615,004
16, 762, 773
17,711,172
(8,815,860)
824,832
145,948
$ (7,845,080)
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HERITAGE BAY
COMMUNITY DEVELOPMENT DISTRICT
COLLIER COUNTY, FLORIDA
BALANCE SHEET
GOVERNMENTALFUNDS
SEPTEMBER 30, 2016
ASSETS
Cash and cash equivalents
Investments
Accounts receivable
Due from other governments
Due from other funds
Total assets
LIABILITIES AND FUND BALANCES
Liabilities:
Accounts payable
Due to other funds
Total liabilities
Fund balance:
Restricted for:
Debt service
Assigned to:
Operating reserves
Reserves - Erosion Control
Reserves - Lakes
Unassigned
Total fund balance
Total liabilities and fund balance
Major Funds Total
Governmental
General Debt Service Funds
$ 246,648
$ - $ 246,648
-
1,104,136 1,104,136
191,000
- 191,000
2,602
9,789 12,391
4,843
- 4,843
$ 445,093
$ 1,113,925 $ 1,559,018
$ 49,145 $ 20,229 $ 69,374
- 4,843 4,843
49,145 25,072 74,217
1,088,853 1,088,853
90,500 -
90,500
14,687 -
14,687
31,250 -
31,250
259,511 -
259,511
395,948 1,088,853
1,484, 801
$ 445,093 $ 1,113,925 $ 1,559,018
See notes to the financial statements
N
HERITAGE BAY
COMMUNITY DEVELOPMENT DISTRICT
COLLIER COUNTY, FLORIDA
RECONCILIATION OF THE BALANCE SHEET - GOVERNMENTAL FUNDS
TO THE STATEMENT OF NET POSITION
SEPTEMBER 30, 2016
Total fund balances - governmental funds $ 1,484,801
Amounts reported for governmental activities in the statement of
net position are different because:
Capital assets used in governmental activities are not financial
resources and, therefore, are not reported as assets in the
governmental funds. The statement of net position includes
those capital assets, net of any accumulated depreciation, in
the net position of the government as a whole.
Cost of capital assets 15,671,039
Accumulated depreciation (7,359,122) 8,311,917
Liabilities not due and payable from current available resources
are not reported as liabilities in the governmental fund
statements. All liabilities, both current and long-term, are
reported in the government -wide financial statements.
Accrued interest payable
Deferred costs obligation
Note obligation
Bonds payable
Net position of governmental activities
See notes to the financial statements
(264,021)
(452, 777)
(250, 000)
(16,675,000) (17,641,798)
$ (7,845,080)
10
HERITAGE BAY
COMMUNITY DEVELOPMENT DISTRICT
COLLIER COUNTY, FLORIDA
STATEMENT OF REVENUES, EXPENDITURES,
AND CHANGES IN FUND BALANCES
GOVERNMENTAL FUNDS
FOR THE FISCAL YEAR ENDED SEPTEMBER 30, 2016
REVENUES
Assessments
Other revenues
Interest
Total revenues
EXPENDITURES
Current:
General government
Maintenance and operations
Debt Service:
Principal
Interest
Deferred cost obligation
Total expenditures
Excess (deficiency) of revenues
over (under) expenditures
OTHER FINANCING SOURCES
Note proceeds
Total other financing sources
Net change in fund balance
Fund balance - beginning
Fund balance - ending
Major Funds Total
Governmental
General Fund Debt Service Funds
$ 330,991 $ 1,260,856 $ 1,591,847
205,765 - 205,765
439 79 518
537,195 1,260,935 1,798,130
94,784 40,799 135,583
384,667 - 384,667
- 545,000
545,000
3,528 654,360
657,888
- 15,930
15,930
482,979 1,256,089
1,739,068
54,216 4,846 59,062
246,462 - 246,462
246,462 - 246,462
300,678 4,846 305,524
95,270 1,084,007 1,179, 277
$ 395,948 $ 1,088,853 $ 1,484,801
See notes to the financial statements
11
HERITAGE BAY
COMMUNITY DEVELOPMENT DISTRICT
COLLIER COUNTY, FLORIDA
RECONCILIATION OF THE STATEMENT OF REVENUES, EXPENDITURES AND CHANGES IN
FUND BALANCES OF GOVERNMENTAL FUNDS TO THE STATEMENT OF ACTIVITIES
FOR THE FISCAL YEAR ENDED SEPTEMBER 30, 2016
Net change in fund balances - total governmental funds $ 305,524
Amounts reported for governmental activities in the statement of activities
are different because:
Governmental funds report draws on the line of credit as financial
resources, whereas these amounts are eliminated in the statement of
activities and recognized as long-term liabilities in the statement of
net position. (246,462)
Amounts reported as assets in the prior year were determined to not
be capitalizable. As such, these amounts are being expensed on the
statement of activities in the current year. (39,812)
Repayment of long-term liabilities are reported as expenditures in the
governmental fund financial statements, but such repayments reduce
liabilities in the statement of net position and are eliminated in the
statement of activities. 560,930
The change in accrued interest on long-term liabilities between the
current and prior fiscal years is recorded in the statement of
activities, but not in the governmental fund financial statements. 8,629
Depreciation on capital assets is not recognized in the governmental
fund financial statements, but is reported as an expense in the
statement of activities. (744,269)
Change in net position of governmental activities $ (155,460)
See notes to the financial statements
12
HERITAGE BAY COMMUNITY DEVELOPMENT DISTRICT
COLLIER COUNTY, FLORIDA
NOTES TO FINANCIAL STATEMENTS
NOTE 1 — NATURE OF ORGANIZATION AND REPORTING ENTITY
Heritage Bay Community Development District ("District') was created on May 1, 2005 by Ordinance 05-24 of
the 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.
13
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 for non -Developer owned lots. The amounts remitted to the District are net of
applicable discounts or fees. In addition, amounts remitted by the County Tax Assessor/Collector 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 funds:
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.
Debt Service Fund
The debt service fund is used to account for the accumulation of resources for the annual payment of principal
and interest on long-term debt.
As a general rule, the effect of interfund activity has been eliminated from the government -wide financial
statements.
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.
New Accounting Standards Adopted
During fiscal year 2016, the District adopted three new accounting standards as follows:
GASB 72, Fair Value Measurement and Application
The Statement improves financial reporting by clarifying the definition of fair value for financial reporting
purposes, establishing general principles for measuring fair value, providing additional fair value application
guidance, and enhancing disclosures about fair value measurements. These improvements are based in part
on the concepts and definitions established in Concepts Statement No. 6, Measurement of Elements of
Financial Statements, and other relevant literature.
14
NOTE 2 – SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Continued)
New Accounting Standards Adopted
GASB 76 - The Hierarchy of Generally Accepted Accounting Principles for State and Local Governments
The Statement identifies—in the context of the current governmental financial reporting environment—the
sources of accounting principles used to prepare financial statements of state and local governmental entities
in conformity with generally accepted accounting principles (GAAP) and the framework for selecting those
principles.
GASB 79 - Certain External Investment Pools and Pool Participants
This Statement establishes accounting and financial reporting standards for qualifying external investment
pools that elect to measure for financial reporting purposes all of their investments at amortized cost. This
Statement also establishes accounting and financial reporting standards for state and local governments that
participate in a qualifying external investment pool that measures for financial reporting purposes all of its
investments at amortized cost.
Assets. Liabilities and Net Position or Equity
Restricted Assets
These assets represent cash and investments set aside pursuant to Bond covenants or other contractual
restrictions.
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 paragraph c and d shall be invested to provide sufficient liquidity to pay obligations as they
come due.
The District records all interest revenue related to investment activities in the respective funds. Investments
are measured at amortized cost or reported at fair value as required by generally accepted accounting
principles.
Inventories and Prepaid Items
Inventories of governmental funds are recorded as expenditures when consumed ratherthan when purchased.
Certain payments to vendors reflect costs applicable to future accounting periods and are recorded as prepaid
items in both government -wide and fund financial statements.
Capital Assets
Capital assets, which include property, plant and equipment, and infrastructure assets (e.g., roads, sidewalks
and similar items) are reported in the government activities columns in the government -wide financial
statements. Capital assets are defined by the government as assets with an initial, individual cost of more
than $5,000 (amount not rounded) and an estimated useful life in excess of two years. Such assets are
recorded at historical cost or estimated historical cost if purchased or constructed. Donated capital assets are
recorded at estimated fair market value at the date of donation.
15
NOTE 2 — SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Continued)
Assets. Liabilities and Net Position or Equity (Continued)
Capital Assets (Continued)
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
Water management 25
Other Infrastructure 10
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.
Long -Term Obligations
In the government -wide financial statements long-term debt and other long-term obligations are reported as
liabilities in the statement of net position. Bond premiums and discounts are deferred and amortized ratably
over the life of the Bonds. Bonds payable are reported net of applicable premiums or discounts. Bond
issuance costs are expensed when incurred.
In the fund financial statements, governmental fund types recognize premiums and discounts, as well as
issuance costs, during the current period. The face amount of debt issued is reported as other financing
sources. Premiums received on debt issuances are reported as other financing sources while discounts on
debt issuances are reported as other financing uses. Issuance costs, whether or not withheld from the actual
debt proceeds received, are reported as debt service expenditures.
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.
16
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.
Assiqned 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.
17
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 depositwith 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, 2016:
Investment
First American Goeemment Obligation
Fund CL Y
Total Investments
Amortized cost Credit Risk
$ 1,104,136 S&P AAAm
$ 1,104,136
Weighted average of the
fund portfolio: 25 days
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.
However, the Bond Indenture limits the type of investments held using unspent proceeds.
Fair Value Measurement— When applicable, the District measures and records its investments using fairvalue
measurement guidelines established in accordance with GASB Statements. The framework for measuring fair
value provides a fair value hierarchy that prioritizes the inputs to valuation techniques.
These guidelines recognize a three -tiered fair value hierarchy, in order of highest priority, as follows:
• Level 1: Investments whose values are based on unadjusted quoted prices for identical investments
in active markets that the District has the ability to access;
• Level 2: Investments whose inputs - other than quoted market prices - are observable either directly
or indirectly; and,
• Level 3: Investments whose inputs are unobservable.
The fair value measurement level within the fair value hierarchy is based on the lowest level of any input that is
significant to the entire fair value measurement. Valuation techniques used should maximize the use of
observable inputs and minimize the use of unobservable inputs.
Money market investments that have a maturity at the time of purchase of one year or less and are held by
governments other than external investment pools should be measured at amortized cost. Accordingly, the
District's investments have been reported at amortized cost above.
19
NOTE 5 — CAPITAL ASSETS
Capital asset activity for the fiscal year ended September 30, 2016 was as follows:
Governmental activities
Capital assets, not being depreciated
Construction in progress
Total capital assets, not being depreciated
Capital assets, being depreciated
Infrastructure
Total capital assets, being depreciated
Less accumulated depreciation for:
Infrastructure
Total accumulated depreciation
Total capital assets, being depreciated, net
Governmental activities capital assets, net
Beginning
Balance Additions Reductions Ending Balance
$ 39,812 $ $ (39,812) $
39,812 (39,812)
15,671,039 15,671,039
15,671,039 15,671,039
6,614,853 744,269 7,359,122
6,614,853 744,269 7,359,122
9,056,186 (744,269) 8,311,917
$ 9,095,998 $ (744,269) $ (39,812) $ 8,311,917
Depreciation expense was charged to maintenance and operations function.
NOTE 6 — LONG-TERM LIABILITIES
Series 2014
On August 1, 2014, the District issued $17,490,000 of Capital Improvement Revenue Refunding Bonds, Series
2014 due on May 1, 2029 with a fixed interest rate of 3.80%. The Bonds were issued to refund the Series 2005
Bonds. Interest is to be paid semiannually on each May 1 and November 1, commencing May 1, 2015.
Principal on the Bonds is to be paid serially commencing May 1, 2015 through May 1, 2029.
The Series 2014 Bonds are subject to redemption at the option of the District prior to their maturity. The Bonds
are subject to extraordinary mandatory redemption prior to maturity, in whole on any date, and in part on each
interest payment date, in the manner determined by the Bond Registrar if certain events occurred as outlined
in the Bond Indenture.
The Bond Indenture established a debt service reserve requirement as well as other restrictions and
requirements relating principally to the use of proceeds to pay for the infrastructure improvements and the
procedures to be followed by the District on assessments to property owners. The District agrees to levy
special assessments in annual amounts adequate to provide payment of debt service and to meet the reserve
requirements. The District was in compliance with the requirements at September 30, 2016.
Developer Liability
In prior years, in connection with the Series 2005 project, the Developer advanced certain amounts to the
District for construction. The deferred cost liability was estimated at $1,474,304. A liability balance of $452,777
exists at September 30, 2016. During the current fiscal year, $15,930 was paid to the Developer. The
remaining balance will be paid as funds become available. The balance owed to the Developer is not included
in the maturity schedule below.
Series 2015 Note
On September 10, 2015, the District obtained from CNL Bank a $250,000 line of credit (also referred as 2015
Note) due on September 10, 2020 with fixed interest rate of 4.00%. The line of credit was issued to fund
improvements to the bridge retaining wall (the "Project").
Beginning on October 10, 2015 and continuing on the same day of each month thereafter for nine (9) months,
the District shall make interest only payments. Beginning July 10, 2016, the District shall make principal and
interest payments monthly for fifty one (51) consecutive months, in an amount calculated by the Noteholder,
based on the outstanding principal balance of the Series 2015 Note on June 10, 2016 and a fifty one (51)
month amortization period. The unpaid principal balance of this Series 2015 Note, together with all accrued
interest and charges owing in connection therewith, shall be due and payable on the Maturity Date. See Note
10 — Subsequent Events for a prepayment made subsequent to the fiscal year end.
19
NOTE 6 — LONG-TERM LIABILITIES (Continued)
Long-term Debt Activity
Changes in long-term liability activity for the fiscal year ended September 30, 2016 were as follows
Governmental
Beginning
Due Within
Principal
Balance
Additions Reductions
Ending Balance
One Year
Governmental activities
1,258,015
2018
651,672
618,958
Bonds payable:
2019
676,672
594,061
1,270,733
Series 2015 note
$ 3,538
$ 246,462 $ -
$ 250,000
$ 50,004
Series 2014
17,220,000
- 545,000
16,675,000
565,000
Deferred cost obligation
468,707
- 15,930
452,777
1,034,930
Total
$ 17,692,245
$ 246,462 $ 560,930
$ 17,377,777
$ 615,004
At September 30, 2016, the scheduled
ollows:
debt service requirements on the long-term debt were as follows.-
Governmental Activities
Year ending
September 30:
Principal
Interest
Total
2017
$ 615,004
$ 643,011 $
1,258,015
2018
651,672
618,958
1,270,630
2019
676,672
594,061
1,270,733
2020
701,652
568,214
1,269,866
2021
660,000
542,640
1,202,640
2022-2026
3,700,000
2,318,000
6,018,000
2027-2029
9,920,000
1,034,930
10,954,930
Total
$ 16,925,000
$ 6,319,814 $
23,244,814
NOTE 7 — DEFICIT NET POSITION
The District has a government -wide net position deficit of ($7,845,080) as of September 30, 2016. There is no
such deficit reflected in the governmental fund statements. The deficit in the government -wide statement of
net position primarily relates to the excess of the amount of long-term debt outstanding over the amount of
capital assets, net of accumulated depreciation. Ina prior year various infrastructure improvements necessary
to complete the District were financed through the issuance of long-term debt but were conveyed to other
entities for maintenance. Those capital assets are not included in the assets of the District; however, the long-
term debt associated with those assets remains a liability of the District.
NOTE 8 — 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, computer and other administrative costs.
NOTE 9 — 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 were no
settled claims during the past three years.
NOTE 10 — SUBSEQUENT EVENTS
Subsequent to fiscal year end, the District prepaid $150,000 of the Series 2015 note.
20
HERITAGE BAY 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, 2016
REVENUES
Assessments
Other revenue
Interest
Total revenues
EXPENDITURES
Current:
General government
Physical environment
Principal
Interest
Total expenditures
Excess (deficiency) of revenues
over (under) expenditures
OTHER FINANCING SOURCES
Line of credit proceeds
Use of fund balance
Total other financing sources
Net change in fund balances
Fund balance - beginning
Fund balance - ending
$ 330,000 $ 330,991 $ 991
- 205,765 205,765
500 439 (61)
330,500 537,195 206,695_
106,512
Variance with
Budgeted
Final Budget -
Amounts Actual
Positive
Original & Final Amounts
(Negative)
$ 330,000 $ 330,991 $ 991
- 205,765 205,765
500 439 (61)
330,500 537,195 206,695_
106,512
94,784
11,728
371,855
384,667
(12,812)
33,333
-
33,333
6,670
3,528
3,142
518,370
482,979
35,391
(187,870) 54,216 242,086
- 246,462 246,462
187,870 - (187,870)
187,870 246,462 58,592
$ - 300,678 $ 300,678
95,270
$ 395,948_
See notes to required supplementary information
21
HERITAGE BAY 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 for the fiscal year ended September 30, 2016 were less than appropriations
due primarily to anticipated costs which were not incurred in the current fiscal year. The variance between
budgeted and actual general fund revenues for the current fiscal year is mainly the result of receiving
reimbursements not originally budgeted.
22
Grau & Associates
CER'FIFIED PUBLIC ACCOUNTANTS
2700 North Military Trail • Suite 350
Boca Raton, Florida 33431
(561) 994-9299 • (800) 299-4728
Fax (561)994-5823
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 Bay 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
each major fund of Heritage Bay Community Development District, Collier County, Florida ("District") as of
and for the fiscal year ended September 30, 2016, and the related notes to the financial statements, which
collectively comprise the District's basic financial statements, and have issued our opinion thereon dated June
29, 2017.
Internal Control Over Financial Reporting
In planning and performing our audit of the financial statements, we considered the District's internal control
over financial reporting (internal control) to determine the audit procedures that are appropriate in the
circumstances for the purpose of expressing our opinions on the financial statements, but not for the purpose
of expressing an opinion on the effectiveness of the District's internal control. Accordingly, we do not express
an opinion on the effectiveness of the District's internal control.
A deficiency in internal control exists when the design or operation of a control does not allow management or
employees, in the normal course of performing their assigned functions, to prevent, or detect and correct
misstatements on a timely basis. A material weakness is a deficiency, or a combination of deficiencies, in
internal control, such that there is a reasonable possibility that a material misstatement of the entity's financial
statements will not be prevented, or detected and corrected on a timely basis. A significant deficiency is a
deficiency, or a combination of deficiencies, in internal control that is less severe than a material weakness,
yet important enough to merit attention by those charged with governance.
Our consideration of internal control was for the limited purpose described in the first paragraph of this section
and was not designed to identify all deficiencies in internal control that might be material weaknesses or,
significant deficiencies. Given these limitations, during our auditwe 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.
23
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.
June 29, 2017
24
Grau & Associates
i=ERTIFIFI) PUBLIC ACCOUNTANT'S
2700 North Military Trail • Suite 350
Boca Raton, Florida 33431
(561) 994-9299 • (800) 299-4728
Fax (561)994-5823
www.graucpa.com
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 Bay Community Development District
Collier County, Florida
We have examined Heritage Bay 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, 2016. Management is
responsible for the District's compliance with those requirements. Our responsibility is to express an opinion
on the District's compliance based on our examination.
Our examination was conducted in accordance with attestation standards established by the American
Institute of Certified Public Accountants and, accordingly, included examining, on a test basis, evidence about
the District's compliance with those requirements and performing such other procedures as we considered
necessary in the circumstances. We believe that our examination provides a reasonable basis for our opinion.
Our examination does not provide a legal determination on the District's compliance with specified
requirements.
In our opinion, the District complied, in all material respects, with the aforementioned requirements for the
fiscal year ended September 30, 2016.
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 Bay Community Development District, Collier County, Florida and is not
intended to be and should not be used by anyone other than these specified parties.
June 29, 2017
25
Grau & Associates
1111111,1C, AC.COLINTANTS
2700 North Military Trail - Suite 350
Boca Raton, Florida 33431
(561) 994-9299 - (800) 299-4728
Fax (561)994-5823
www.graucpa.com
MANAGEMENT LETTER PURSUANT TO THE RULES OF
THE AUDITOR GENERAL FOR THE STATE OF FLORIDA
To the Board of Supervisors
Heritage Bay Community Development District
Collier County, Florida
Report on the Financial Statements
We have audited the accompanying basic financial statements of Heritage Bay Community Development
District, Collier County, Florida ("District") as of and for the fiscal year ended September 30, 2016, and have
issued our report thereon dated June 29, 2017.
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 Auditor General.
Other Reports and Schedule
We have issued our Independent Auditor's Report on Internal Control over Financial Reporting and
Compliance and Other Matters based on an audit of the financial statements performed in accordance with
Government Auditing Standards, and Independent Auditor's Report on an examination conducted in
accordance with AICPA Professional Standards, Section 601, regarding compliance requirements in
accordance with Chapter 10.550, Rules of the Auditor General. Disclosures in those reports, which are dated
June 29, 2017, 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.
111. 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
Bay 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 Bay Community Development District, Collier County, Florida and the personnel
associated with it, for the opportunity to be of service to them in this endeavor as well as future engagements,
and the courtesies extended to us.
June 29, 2017
26
REPORT TO MANAGEMENT
I. CURRENT YEAR FINDINGS AND RECOMMENDATIONS
None
II. PRIOR YEAR FINDINGS
None
III. COMPLIANCE WITH THE PROVISIONS OF THE AUDITOR GENERAL OF THE STATE OF FLORIDA
Unless otherwise required to be reported in the auditor's report on compliance and internal controls, the
management letter shall include, but not be limited to the following:
1. A statement as to whether or not corrective actions have been taken to address findings and
recommendations made in the preceding annual financial audit report.
There were no significant findings and recommendations made in the preceding annual financial
audit report for the fiscal year ended September 30, 2015.
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, 2016.
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, 2016,
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, 2016 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, 2016. 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.
27
From jennj
�'rj.
Supervisor �f Elecdolls
April 20, 2017
Heritage Bay CDD
Mr. Kenneth Cassel
Severn -Trent Services
210 N. Univeristy Drive Suite 702
Coral Springs, FL 33071
Dear Mr. Cassel,
In compliance with Chapter 190.06 Florida Statutes, this notice is to inform you that the official records
of the Supervisor of Elections of Collier County indicate 620 registered voters residing in the
Heritage Bay CDD as of April 15, 2017.
Should you have any questions regarding election services for this district please feel free to contact
our office.
Sincerely
60A_� (9�
David B. Carpenter MFCEP
Qualifying Officer
Collier County Supervisor of Elections
(239) 252-8501
DaveCarpenter@colliergov.net
Rev Dr Martin Luther King Jr Building , 3750 Enterprise Avenue • Naples FL 34104
Phone: (239) 252 -VOTE • Fax: (239) 774-9468 • www.CollierVotes.com
HeritageBayCDD
5/26/17 & 6/22/17 — Field Management Report
www.severntrentms.com
1. Lake Management
The water levels in the lakes have remained low over the last two inspections, however, the
lakes themselves look very good. Lake bank repairs have been completed, but with recent
heavy rains on the newly completed repairs washouts have developed in some of the areas.
Additional lake maintenance information is found below; all lake issues are low density unless
otherwise noted.
L 5/26/17: No issues observed. The lakes really looked very good.
H. 6/22/17: 13, 17, 18, 19, & 29.
b. LlttoraIS: Littoral loss is evident on a number of lakes due to the excessive dry season. With the
onset of the rainy season it is possible that some of the plants may come back, however, it is
likely that there will be a noticeable reduction in plants even after the rainy season ends. Future
plantings may be necessary.
V,
Severn Trent Monthly Management Report
O
5/26/17: Minimal weeds were observed at the Bridge, and the Eastern control structure
for the Quarry preserve, however, elsewhere on the property the weeds were noticeably a
iia 6/22/17: Lake and Wetland Management responded quickly to the weed concern and
there were no evident issues.
5/26/17: Weeds on the lake banks were a great concern throughout a number of the
lower number lakes towards the northern portion of the property. This issue was reported
immediately to Lake and Wetland Management and they had crews on site right away to
remedy the issue.
Lake 6 Lake 9
6/22/17: Effects of continued treatment were evident, but no visible issues remained.
L Alligator Weed in Lakes: No issues observed.
ii. Brazilian Pepper: No issues observed.
iiia Cattails in Lakes: No issues observed.
Severn Trent Monthly Management Report
iv. Climbing Hemp Vine in Lakes: No issues observed.
v. Dollar Weed in Lakes: No issues observed.
vi. Hydrilla in Lakes' 30A.
vii, Illinois Pond Weed in Lakes: 30A & 3013. o issues observed. Low to medium density
growth observed. Noticed the area under the bridge would need cutting soon.
viii. Palms on Lake Ranks: No issues observed.
ix. Red LOdwigia in Lakes: No issues observed.
x. Sedges in Lakes: No issues observed.
xi. Spatterdock/Lily Pads in Lakes: No issues observed.
Severn Trent Monthly Management Report
Torpedo Lakes:
xiii. Various Submerged weeds in Lakes: No issues observed.
e. Trash in Lakes: No issues observed.
f. Bulkheads: No issues observed
g. Clippings in Lakes: No issues observed.
As of 6/22/17 the repairs made by Copeland Southern have begun to face the challenges of strong
afternoon showers. The majority of the repairs are holding, however, there are issues with a few of
the repairs that may need to be addressed. In several of the locations the new drains installed are
becoming clogged with debris and this is causing a sheeting effect that is eroding the bank below
the drains.
a. Lake 4
Severn Trent Monthly Management Report 4
c. Lake 14
QUA
d. Lake 17: There is slight erosion on the northern repair on the west bank. The grass may also
Severn Trent Monthly Management Report
e. Lake 19
. Lake 20: The damage was so significant to the repair in the NW corner that a proposal for
10402 & 10406 Smoke House Bay Drive was requested.
3. Stora Drainage System
Water was not flowing through the basins during the inspections.
Severn Trent Monthly Management Report
ir.
Control Structures.
L Bash 1, As of 6/22/17 Control Structure 1-31-10 was not flowing, but was on the verge
within a few hours. Control Structure 1-51-6 was not flowing.
iL Bash 20 Control Structure 1-61-20 was not flowing. Control Structure 1-121-20 was not
flowing.
HL Basin 3: Control Structure 1-251-30 was not flowing. Control Structure 1-271-30 was not
flowing.
N. Basin 4 & 5: Control Structure 1-281-30 was not flowing. As the summer rains began to fall
at the beginning of June, MRI was contacted to do the initial cleaning to remove the
blockage from this structure in the the pipe on the lake 30A side.
Control Structure 1-291-30 was not flowing.
v. Basin 6° Control Structure L30000O2 was not flowing. Control Structure L30000O3 was not
flowing.
b. Drains; No issues observed.
c. Roadway Catch Basins. No issues observed.
d. Catch Basin$. No issues observed.
Severn Trent Monthly Management Report 7
L LLs Significant sediment buildup at the entrance of the pipe in the SW corner of lake 5
has occurred and should likely be cleaned out soon.
ii. Others: Most of the pipes appear to be clear, but there are few that have sediment in front
of or in the end of the pipes particularly on lakes 4, 5, 6, & 10.
f. illicit Discharges: Potting soil was found dumped on the SW side of lake 12. Residents should
be reminded to refrain from adding any additional organic material to the lakes. If residents get
accustomed to adding material to the lakes, additional plant concerns will likely arise.
Severn Trent Monthly Management Report
. Lake Drainage Pipes: No new issues observed.
. Fish/Wildlife Observations -
One dead fish observe in lake 10 on 5/26/17.
® Bass
® Bream
❑ Catfish
❑ Gambusia
® Egrets
®
Herons
❑ Coots
❑ Gallinules
❑Anhinga
®
Cormorant
❑ Osprey
® Ibis
❑
Woodstork
❑ Otter
® Alligators
❑ Snakes
❑
Turtles
❑ Other: Hawk, Tilapia
No issues reported.
6. Non -CDD Issues
As of 6/22/17 the Golf Course had begun work on the north bank of lake 19 redeveloping their
putting and driving range. This has solved some severe step erosion concerns that the District
would have needed to address along the north bank.
Severn Trent Monthly Management Report 9
Nffrl==�
Field ManagerTasks
Inspect video of interconnect recordings
Write letter to The Quarry requesting removal of Brizillia n Pepper
Lake Bank Review
Littoral Planting Reviews
Erosion Restoration Site Visit
Contact Southwest Development regarding lake 27 repair
9/25/2014
Heritage Bay CDD
10/17/2014 QuarryCommunity
Completed
Follow Up Tasks Summary
Follow Up Task
Reported On Assigned
Action Completed
Erosion on lakes 1,2,4,5,6,10,12,14,17,19,20,22,23,24,27,
29, 30A, 3013; 11/25/2014
Monitoring
Floating Pipes lakes 2,S,7, 8,9,10,11,13,14,17,18,19, 21,24, 26 9/25/2014
Completed
Repair broken pipe on lake
5/27/2015 GolfCourse
_ _.
Water Level Too High
Repairpipe or lake 5
5/27/2015 GolfCourse
Completed
Remove trash on the bankoflake 2
7/15/2015 GolfCourse
Completed
Remove siltfence in tract U
7/15/2015 LaMorada Vendor
Completed
Field ManagerTasks
Inspect video of interconnect recordings
Write letter to The Quarry requesting removal of Brizillia n Pepper
Lake Bank Review
Littoral Planting Reviews
Erosion Restoration Site Visit
Contact Southwest Development regarding lake 27 repair
9/25/2014
Completed
10/17/2014 QuarryCommunity
Completed
Associa iton
On Going
On Going
Completed
7/15/2015 Southwest
Completed
Development
CDD Contractor Tasks
Remove palms on the lake banks and thalia in the lakes 1/7/2016 Lake & Wetlands Completed
Address grass/weed & algae issues 9/21/2016 Lake & Wetlands Completed
Severn Trent Monthly Management Report 10
Heritage Bay CDD
7/5/2017— Field Management Report
5911 Country Lakes Drive www.severntrentms.com (239) 245-7118
Fort Myers, FL 33905
1. Lake Management
The water levels have been increasing with all the recent rain. Desired vegetation has decreased, due
to the mortality that occurred during the recent drought conditions. options include to plant or wait
to see what will return naturally.
Lake 20
a. Algae on Lakes: Minimal issues observed in Lakes 5, 15, 17, 18, 19, 27, 28. Higher levels at 29
Severn Trent Monthly Management Report
b. Littorals: Per March report, 'the littorals on Lake 15 are very healthy and growing beyond the 5' mark
the Board has previously requested. The plants growing outside of this measurement can be sprayed
out if the Board so directs.'
During this month's inspection it was noted the plants have drowned due to high water level or have
been treated. There are still some straggler plants further offshore, these can be left to help fill in
some of the voids or treated.
March 2017
July 2017
Littorals on a whole throughout the community have decrease due to high water levels. If the board
desires a planting plan can be created and implemented.
c. Rocks:
i. Bridge: Low level of Illinois Pond weed was observed at the bridge.
d. Weeds:
i. Alligator Weed in Lakes: No issues observed.
ii. Brazilian Pepper: Lake 6, further upon the bank, but it should still be removed. We can have the
maintenance tech remove or ask the golf course to remove.
Severn Trent Monthly Management Report 2
iii. Cattails in Lakes: No issues observed.
iv. Climbing Hemp Vine in Lakes: No issues observed.
v. Dollar Weed in Lakes: No issues observed.
vi. Hydrilla in Lakes: No issues observed.
vii. Illinois Pond Weed in Lakes: Observed minimal along Lake 20's bank.
viii. Cypress Tree Limbs: Lower hanging limbs could be lifted
ix. Palms on Lake Banks: Several small Palms noted on the banks throughout property. Palms
growth rate is slow, however, due to the location on the bank it may be time to address them,
while they are still easy to remove. Recommend removal of any palm that would be considered to
be within the lake banks high water level mark, and anything under 10' in height.
x. Red Ludwigia in Lakes: No issues observed.
xi. Sedges in Lakes: No issues observed.
xii. Spatterdock/Lily Pads in Lakes: Lake 12.
xiii. Torpedo Grass in Lakes: Lake 12.
xiv. Various Submerged weeds in Lakes: No issues observed.
e. Trash in Lakes: Lakes 15, 18, 27, 28.
f. Bulkheads: No issues observed.
Severn Trent Monthly Management Report 3
g. Pier: Lake 30. Wood rot. Recommend replacement of damaged wood and stain and/or sealing the
rest of the wood.
h. Clippings in Lakes: No issues observed in lakes, but there were excessive amounts piled nearby for
later pickup. If it rains beforehand though, it could be washed into lakes. Also aeration process
appears for the byproduct to be left on lake banks. This could unintentionally change slope of lake
banks. If practice continues, it is suggested to watch how it is left in relations to slope. Also this
product may break down over time and wash into lake, which may lead to increase algae issues.
Severn Trent Monthly Management Report
2. Lake Bank Erosion
Lake 17: Erosion repair and drains—Drain 1 in photo --it appears there was a moderate amount of soil
placed behind the drain to capture the volume. Appears this has been scalped by mower. Drain 2 appears
the vegetation had died. Suggest to replant.
Additionally, on Lake 17's bank, it appears a resident may think they are helping with an erosion fix by
placing potting soil debris on Lake Bank. This is not a positive practice because the soil will most likely
wash into the lake on the next rain event.
Drain 1
Drain 2
Potting Soil Debris
Severn Trent Monthly Management Report
Lake 24: Recent erosion/washout repair. Still has some minor issues which needs tweaking. Drain appears
to be undersized for volume. Need to increase volume capacity or redirect some of the additional flow in
this area. Additionally, fill in rill erosion line with soil and add riprap to the back of the drain catch area.
Current Drain and Catchment Area. Rill erosion immediately between catchment and lake.
Lake 20: Recent repair work on Lake 20 is failing. There is a volume of water coming from an unknown
source. If the volume cannot be located and corrected, then riprap or another repair method will be
needed to prevent washouts.
Lake 2: Per conversation, it appears there may be a spring at Lake 2. I'm new to the property, so I'm
unsure how long this has been in place. This warrants further investigation to determine, if it is a spring or
not, and then next steps. Next steps could be as easy as to keep monitoring.
Severn Trent Monthly Management Report
3. Storm Drainage System
No issues observed throughout system.
a. Control Structures:
i. Basin 1: No issues observed.
ii. Basin 2: No issues observed.
iii. Basin 3: No issues observed.
iv. Basin 4 & S: No issues observed.
v. Basin 6: No issues observed.
b. Drains: No issues observed.
c. Roadway Catch Basins: No issues observed.
d. Catch Basins:
Lake 13 needs vegetation cleaned back.
e. Inter-Connect/Drain Pipes: No issues observed.
f. Illicit Discharges: No issues observed.
g. Lake Drainage Pipes: No issues observed.
Severn Trent Monthly Management Report 7
h. Other: Large pipe—not sure of the history on this pipe, but it could be removed. It appears to be tied
to cinder block, so it will not move on its own. We can have the maintenance tech remove.
4. Buffer/Preserve:
a. Exotics: Immediately in preserve and/or on berm/buffer--Balsam Apple Vine, Mexican Petunia
b. Minimal trash. We could have maintenance tech go through and pickup trash on the immediate toe
of the berm.
c. Large Trees or Shrubs overhanging or on top of berm. Recommend the berm be addressed
periodically, so it doesn't become overgrown. If not addressed, the landscapers will continue to move
ill be lost to overgrowth
Severn Trent Monthly Management Report
d. Conservation signs no longer visible. Recommend cutting back vegetation. We could have
maintenance tech find existing signs and reestablish or cut back vegetation.
Red Arrow Indicates Sign
e. E Drain appears to have been used to apply paint to an object. Storm drains should only be used for
storm water. Paint can be hazardous.
5. Mitigation Area: Off of immokalee Road
Minimal amount of Brazilian Pepper and also Willow. If Willow is listed as an allowed item in the
maintenance plan to be removed, I would recommend removing it. If Willow is not included as an item
that can be removed in the maintenance plan, I would recommend having it added to the plan and then
remove.
Severn Trent Monthly Management Report
6. Fish/Wildlife Observations
❑ Bass
❑ Bream
❑ Catfish
❑ Gambusia
❑ Egrets
® Herons
❑ Coots
❑ Gallinules
❑Anhinga
❑ Cormorant
❑ Osprey
® Ibis
❑ Woodstork
❑ Otter
® Alligators
❑ Snakes
❑ Turtles
❑ Other: Hawks,
Rabbits, Tilapia
7. Residential Complaints/Concerns
Not a concern/complaint: Several folks came out to ask what we were looking for and/or at.
Nearby Lake 15 vegetated area—resident expressed concern over the vines and area not being
addressed. We encouraged to contact the appropriate party. Note, this area is now overgrown with
Balsam Apple, an exotic, which can be easily transferred to other parts of the property.
8. Non -CDD Issues
No issues observed.
Severn Trent Monthly Management Report 10
9. Follow up Items
Southwest
Contact Southwest Development regardinglake 27 repair 7/15/2015
Developmer
Completed
Completed
On Going
On Going
Completed
Completed
CDD Contractor Tasks
Remove palms on the lake banks and thaIia in the lakes 1/7/2016 Lake & Wetlands Completed
Address grass/weed & algae issues 9/21/2016 Lake & Wetlands1 Completed
Severn Trent Monthly Management Report 11
Copeland Southern Enterprises Inc. INVOICE
1668 Many Road, North Fort Myers, FL, 33903
Phone: 239-995-3684
Fax: 239-995-0058
elandsei aol.com INVOICE
Email: co
P @ DATE: 06-13-22017017
Heritage Bay CDD, C/O Severn Trent Services
210 North University Drive, Suite 702
Coral Springs FL 33071
Justin Faircloth,CAM, Assistant District Manager
5911 Country bakes Dr. Ft. Myers, FL, 33905
T: (239) 245-7118 ext. 306
C:(239)785-0675
F:(239)245-7120
E:Justin.fairclotli@stservices.com
CSEl will share the expense and apply a 50 % discount
Make all checks payable to Copeland Southern Enterprises Inc.
If you have any questions concerning this invoice, please contact Scott.
1't1ANK YOU FOR YOUR BUSINESS!
RESOLUTION NO. 13- 71
A RESOLUTION OF THE BOARD OF COUNTY
COMMISSIONERS OF COLLIER COUNTY, FLORIDA
AUTHORIZING FINAL ACCEPTANCE OF CERTAIN ROADWAY
AND DRAINAGE IMPROVEMENTS IN HERITAGE BAY
COMMONS, ACCORDING TO THE PLAT THEREOF
RECORDED IN PLAT BOOK 43, PAGES 46 THROUGH 54;
RELEASE OF THE MAINTENANCE SECURITY; AND
ACCEPTANCE OF THE PLAT DEDICATIONS
WHEREAS, the Board of County Commissioners of Collier County, Florida, on January
11, 2005, approved the plat of Heritage Bay Commons for recording; and
WHEREAS, the Developer has constructed and maintained the roadway and drainage
improvements in accordance with the approved plans and specifications as required by the Land
Development Code (Collier County Ordinance No. 04-41, as amended); and
WHEREAS, the Developer is requesting final acceptance of the roadway and drainage
improvements and release of his maintenance security; and
WHEREAS, the Engineering Services Department has inspected the roadway and
drainage improvements, and is recommending acceptance of said facilities.
NOW, THEREFORE, BE IT RESOLVED BY THE BOARD OF COUNTY
COMMISSIONERS OF COLLIER COUNTY, FLORIDA, that final acceptance is hereby
granted for those roadway and drainage improvements in Heritage Bay Commons, pursuant to
the plat thereof recorded in Plat Book 43, Pages 46 through 54, and the Clerk is hereby
authorized to release the maintenance security.
BE IT FURTHER RESOLVED AND ORDERED that the roadway and drainage
improvements within Heritage Bay Commons will be maintained by the Heritage Bay
Community Development District and will not be the responsibility of Collier County.
This Resolution adopted after motion, second and majority vote favoring same, this
�U
-�-" day of M (k V 6V 1 , 2013.
ATTEST:
DWIGHT E. BRQCK, CLERK
-Attest as to ChftaWs
giinatu_i only..
1 of 2
BOARD OF COUNTY COMMISSIONERS
COLLIEWU�(PUNTY, FLORIDA
Leon
GEORGIWAY HILLER, ESQ.
Approved as to form and legal sufficiency:
L
Emily R. PelUn
Assistant County Attorney
CPU 3-E(S-02397\2
2of2
MINUTES OF MEETING
HERITAGE BAY
COMMUNITY DEVELOPMENT DISTRICT
The regular meeting of the Board of Supervisors of the Heritage Bay Community
Development District was held on Thursday, July 20, 2017 at 9:00 a.m. in the Heritage
Bay Clubhouse, 10154 Heritage Bay Boulevard, Naples, Florida.
Present and constituting a quorum were:
Edwin Hubbard Chairman
John May Vice Chairman
Jack ACCUrie Assistant Secretary
Dennis Gagne Assistant Secretary
Philip Magnarella Assistant Secretary
Also present were:
Justin Faircloth Assistant District Manager
Josh Lockhart CPH
Gonzalo Ayres Lake & Wetland Management
Various Residents
The following is a summary of the actions taken at the Judy 20, 2017 Heritage Bay
Board of Supervisors meeting.
FIRST ORDER OF BUSINESS Roll Call
Mr. Faircloth called the meeting to order and called the roll.
SECOND ORDER OF BUSINESS
Approval of Agenda
On MOTION by Mr. May seconded by Mr. Gagne with all
in favor the agenda was approved as presented.
THIRD ORDER OF BUSINESS Public Comments on Agenda
Items
Hearing no comments from the audience, the next item of business followed.
FOURTH ORDER OF BUSINESS Old Business
A. Lake & Wetland Management Contract Update
July 20, 2017
Heritage Bay CDD
• Staff updated the Board on the contract and developments with the vendor.
The record will reflect Mr. Ayres joined the meeting.
• Mr. Ayres provided an update on the treatment of algae in the ponds.
• Discussion ensued with regard to adding carp to the lakes, particularly in Lake 19.
i. Monthly Inspection Reports
• Inspection Reports dated May 26, 2017 and July 5, 2017 were included in the
agenda package.
The record will reflect Mr. Ayres left the meeting
B. Loan Approval with Valley National Bank
• The loan has been approved with no changes in the terms from the most recent
term sheet.
• Validation of the loan was discussed.
On MOTION by Mr. Hubbard seconded by Mr. May with
all in favor the loan with Valley National Bank as presented
subject to staff review was approved.
C. CPH Update on Lake 30A/B Rip Rap Project
• Collier County has given a determination that permits are not required. A letter of
modification for the current permit will be submitted.
• Mr. Lockhart gave an overview of the issues and reviewed the proposed design
for the rip rap project.
• Discussion ensued with regard to the project and the Preliminary Opinion of
Probable Cost for Lake 5 Improvements for inclusion as part of the rip rap
project.
On MOTION by Mr. Gagne seconded by Mr. Arcurie with
all in favor the conceptual design by CPH subject to staff
approval and authorizing CPH to move forward in the
request for bids was approved.
2
July 20, 2017 Heritage Bay CDD
• The Board requested copies of the bid documents once finalized.
FIFTH ORDER OF BUSINESS New Business
A. CPH Second Quarter Water Quality Monitoring Report
• The Second Quarter Water Quality Monitoring Report dated May 2017 was
reviewed.
• Questions and comments from the Board were addressed.
B. CPH Proposal on Control Structure L5L6
• This item was previously discussed under old business. CPH will include the
design for this particular project as part of the larger rip rap project for Lakes 30
A/B.
• The actual location of the pipe is different than on the presented sketch.
On MOTION by Mr. Hubbard seconded by Mr. Arcurie
with all in favor the project for L5/L6 as presented by CPH
at an approximate cost of $17,748.50 was approved.
• Mr. Lockhart commented he received a few documents from Stantec. He will
provide a list of documents needed to request from Stantec.
The record will reflect Mr. Lockhart left the meeting.
C. Lake 20 Drainage Restoration Proposal
• A proposal from Copeland Southern for additional repairs was presented.
• Discussion ensued with regard to the history with the repairs in this location; the
need for additional work; and obtaining easements for drainage connections going
forward.
Mr. May MOVED to obtain easements where necessary for
all connections going forward and Mr. Magnarella
seconded the motion.
• The prior motion was discussed.
On VOICE vote with all in favor the prior motion was
approved.
3
July 20, 2017
Heritage Bay CDD
• Dave Finch requested clarification on drainage issues and the Architectural
Review Committee.
On MOTION by Mr. Hubbard seconded by Mr. May with
all in favor the proposal from Copeland Southern for Lake
420 Drainage Restoration was approved as presented.
• It was noted this work will not be completed until easements are obtained.
D. Project Planning -Discussion of Likely Projects for Summer 2018
• The Project Planning report was reviewed.
SIXTH ORDER OF BUSINESS Public Hearing to Consider the
Adoption of the Budget for Fiscal
Year 2018
On MOTION by Mr. Magnarella seconded by Mr. Gagne
with all in favor the budget public hearing was opened.
• Donna Hunter inquired about the debt service portion of the assessment; the
authority of the Board; and the increase in the O&M assessments.
• David Finch also inquired about the debt service portion of the assessment.
• Diane Phelps inquired about obtaining a map with the lake numbers.
On MOTION by Mr. Magnarella seconded by Mr. Gagne
with all in favor the budget public hearing was closed.
A. Resolution 2017-3 Adopting the Fiscal Year 2018 Budget
On MOTION by Mr. Acrurie seconded by Mr. Magnarella
with all in favor Resolution 2017-3 relating to the annual
appropriations of the District and adopting the budget for
the fiscal year beginning October 1, 2017, and ending
September 30, 2018, and referencing the maintenance and
benefit special assessments to be levied by the District for
said fiscal year was adopted.
4
July 20, 2017
Heritage Bay CDD
B. Resolution 2017-4 Levying Non Ad Valorem Maintenance Special
Assessments
On MOTION by Mr. Hubbard seconded by Mr. May with
all in favor Resolution 2017-4 levying and imposing non ad
valorem maintenance special assessments for the Heritage
Bay Community Development District and certifying an
assessment roll for fiscal year 2017/2018; providing a
severability clause; providing for conflict and providing an
effective date was adopted.
SEVENTH ORDER OF BUSINESS Manager's Report
A. Approval of the Minutes of the May 4, 2017 Regular Meeting
Mr. Faircloth stated each Board member received a copy of the minutes of the
May 4, 2017 regular meeting and requested any additions, corrections or deletions.
There not being any,
On MOTION by Mr. May seconded by Mr. Arcurie with
all in favor the May 4, 2017 regular meeting minutes were
approved.
B. Approval of Financials
The financials for the period ending June 30, 2017 were reviewed.
On MOTION by Mr. Magnarella seconded by Mr. May
with all in favor the June 30, 2017 financials were
accepted.
C. Acceptance of Fiscal Year 2016 Audit
The audit for fiscal year ended September 30, 2016 prepared by Grau &
Associates was reviewed.
• Mr. May recommended the audit firm contact the Chairman to see if there are any
issues when they are preparing future audits.
July 20, 2017
Heritage Bay CDD
On MOTION by Mr. May seconded by Mr. Gagne with all
in favor the audit for fiscal year ended September 30, 2016
was accepted.
D. Report on the Number of Registered Voters (620)
• A report from the Collier County Supervisor of Elections indicates there were 620
registered voters within the District as of April 15, 2017.
E. Field Manager's Report
• The Field Management Report for site inspections conducted on May 26, 2017,
June 22, 2017 and July 5, 2017were reviewed; copies of which are attached for
the record.
F. Follow up
i. Copeland Southern Enterprises Additional Repairs Invoice #123
On MOTION by Mr. Hubbard seconded by Mr. Arcurie
with all in favor the Copeland Southern proposal for
additional repairs, Invoice #123, was approved
retroactively.
ii. Correction for Collier County Resolution 2013-71— Bellaire Bay Drive
• Staff updated the Board on the developments regarding Bellaire Bay Drive noting
that the County is working to correct this error.
• The Board was updated on the developments with Control Structure L28/L30 and
street flooding. Discussion ensued and the Chairman will follow up regarding
this issue of street flooding.
• The Quarry Interlocal Agreement has been recorded. The Quarry will reimburse
the District for the recording fees.
• Staff updated the Board on Severn Trent Services becoming a stand alone US
based company.
EIGHTH ORDER OF BUSINESS Attorney's Report
There not being any, the next item followed.
NINTH ORDER OF BUSINESS Engineer's Report
A. Update on Stantec CDD Documents
• This item was previously addressed.
3
July 20, 2017
TENTH ORDER OF BUSINESS
There not being any, the next item followed.
Heritage Bay CDD
Supervisors' Reports, Requests
and Comments
ELEVENTH ORDER OF BUSINESS Chairman's Comment
A. Quarry Boating Regulations Update
• Mr. Hubbard gave an update on the current developments with regards to boating
regulations.
• Mr. Hubbard commented on the possibility of a joint project with the Master
Association to install grates on the inter -connects for Lake 19 to help stop
movement of the range balls from lake to lake.
TWELFTH ORDER OF BUSINESS Audience Comments
• Donna Hunter inquired about copper sulfate and the maintenance of the lakes.
She thanked the Board for their attention to detail.
THIRTEENTH ORDER OF BUSINESS Adjournment
There being no further business,
On MOTION by Mr. Arcurie seconded by Mr. Gagne with
all in favor the meeting was adjourned at 11:48 a.m.
Secretary/Assistant Secretary
7
Edwin Hubbard
Chairman
QUARRY 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
August 25, 2017
VIA CERTIFIED MAIL—
RETURN RECEIPT REQUESTED
Clerk of the Circuit Court
Collier County Courthouse
3315 Tamiami Trail East
Naples, Florida 34112
Re: Quarry Community Development District
To Whom It May Concern:
Pursuant to Florida law, enclosed please find the Fiscal Year 2017/2018 Regular Meeting Schedule
for the Quarry Community Development District, as will be published in the Naples Daily News on
September 22, 2017.
If you have any questions and/or comments, please do not hesitate to contact our office.
Sincerely,
SPECIAL DISii ICT SERVICES, INC.
si
Laura J. Arch of
Enclosure
QUARRY COMMUNITY DEVELOPMENT DISTRICT
FISCAL YEAR 2017/2018 REGULAR MEETING SCHEDULE
NOTICE IS HEREBY GIVEN that the Board of Supervisors of the Quarry Community
Development District will hold Regular Meetings at 11:00 a.m. in the Town Center at the Golf
Lodge at The Quarry located at 8950 Weathered Stone Drive, Naples, Florida 34120, on the
following dates:
October 17, 2017
November 21, 2017
December 19, 2017
January 16, 2018
February 20, 2018
March 20, 2018
April 17, 2018
May 15, 2018
June 19, 2018
July 17, 2018
August 21, 2018
September 18, 2018
The purpose of the meetings is to conduct any business coming before the Board. Meetings are
open to the public and will be conducted in accordance with the provisions of Florida law. Copies
of the Agendas for any of the meetings may be obtained from the District's website or by contacting
the District Manager at (561) 630-4922 and/or toll free at 1-877-737-4922 prior to the date of the
particular meeting.
From time to time one or more Supervisors will participate by telephone; therefore, a speaker
telephone will be present at the location of these meetings so that Supervisors can attend the
meetings and be fully informed of the discussions taking place either in person or by telephone.
Meetings may be continued to a date, time, and place certain to be specified on the record.
If any person decides to appeal any decision made with respect to any matter considered at these
meetings, such person will need a record of the proceedings and such person may need to insure
that a verbatim record of the proceedings is made at his or her own expense and which record
includes the testimony and evidence on which the appeal is based.
In accordance with the provisions of the Americans with Disabilities Act, any person requiring
special accommodations or an interpreter to participate at any of these meetings should contact the
District Manager at (561) 630-4922 and/or toll free at 1-877-737-4922 at least seven (7) days prior
to the date of the particular meeting.
Meetings may be cancelled from time to time without advertised notice.
QUARRY COMMUNITY DEVELOPMENT DISTRICT
www.quarrycdd.org
PUBLISH: NAPLES DAILY NEWS 09/22/17
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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
August 25, 2017
VIA CERTIFIED MAIL—
RETURN RECEIPT REQUESTED
Clerk of the Circuit Court
Collier County Courthouse
3315 Tamiami Trail East
Naples, Florida 34112-5324
Re: Verona Walk Community Development District
To Whom It May Concern:
Pursuant to Florida law, enclosed please find the Fiscal Year 2017/2018 Regular Meeting Schedule
for the Verona Walk Community Development District, as will be published in the Naples Daily
News on September 22, 2017.
If you have any questions and/or comments, please do not hesitate to contact our office.
Sincerely,
SPECIAL DISTRICT SERVICES,INC.
Laura J. Arc -
Enclosure
VERONA WALK
COMMUNITY DEVELOPMENT DISTRICT
FISCAL YEAR 2017/2018 REGULAR MEETING SCHEDULE
NOTICE IS HEREBY GIVEN that the Board of Supervisors of the Verona Walk Community
Development District will hold Regular Meetings at 10:00 a.m. in the Town Center at Verona Walk
located at 8090 Sorrento Lane, Naples, Florida 34114, on the following dates:
October 19, 2017
November 16,2017
December 21,2017
January 18,2018
February 15, 2018
March 15,2018
April 19,2018
May 17,2018
June 21,2018
July 19, 2018
August 16, 2018
September 20, 2018
The purpose of the meetings is to conduct any business coming before the Board. Meetings are
open to the public and will be conducted in accordance with the provisions of Florida law. Copies
of the Agendas for any of the meetings may be obtained from the District's website or by contacting
the District Manager at (239) 444-5790 and/or toll free at 1-877-737-4922 prior to the date of the
particular meeting.
From time to time one or more Supervisors may participate by telephone; therefore, at the location
of these meetings there will be a speaker telephone present so that interested persons can attend the
meetings at the above location and be fully informed of the discussions taking place either in person
or by telephone communication. Said meetings may be continued as found necessary to a date and
time certain as stated on the record.
If any person decides to appeal any decision made with respect to any matter considered at these
meetings, such person will need a record of the proceedings and such person may need to insure
that a verbatim record of the proceedings is made at his or her own expense and which record
includes the testimony and evidence on which the appeal is based.
In accordance with the provisions of the Americans with Disabilities Act, any person requiring
special accommodations or an interpreter to participate at any of these meetings should contact the
District Manager at (239) 444-5790 and/or toll free at 1-877-737-4922 at least seven (7) days prior
to the date of the particular meeting.
Meetings may be cancelled from time to time without advertised notice.
VERONA WALK COMMUNITY DEVELOPMENT DISTRICT
www.veronawalkcdd.org
PUBLISH: NAPLES DAILY NEWS 09/22/17
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WINDING CYPRESS 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
August 15, 2017
VIA CERTIFIED MAIL—
RETURN RECEIPT REQUESTED
Clerk of the Circuit Court
Collier County Courthouse
3315 Tamiami Trail East,#102
Naples,Florida 34112-5324
Re: Winding Cypress Community Development District
To Whom It May Concern:
Pursuant to Florida law, enclosed please find a copy of the Fiscal Year 2017/2018
Regular Meeting Schedule for the Winding Cypress Community Development District,
as will be published in the Naples Daily News on September 20, 2017.
If you have any questions or comments, please contact our office.
Sincerely,
SPECIAL DISTRICT SERVICES, INC.
Laura J. Ar er
Enclosure
WINDING CYPRESS COMMUNITY DEVELOPMENT DISTRICT
FISCAL YEAR 2017/2018 REGULAR MEETING SCHEDULE
NOTICE IS HEREBY GIVEN that the Board of Supervisors of the Winding Cypress
Community Development District will hold Regular Meetings in the Clubhouse a
Winding Cypress located at 7180 Winding Cypress Drive, Naples, Florida 34114 at 1:00
p.m. on the following dates:
October 3, 2017
November 7, 2017
December 5, 2017
February 6,2018
March 6, 2018
April 3, 2018
May 1, 2018
June 5, 2018
August 7, 2018
The purpose of the meetings is to conduct any business coming before the Board.
Meetings are open to the public and will be conducted in accordance with the provisions
of Florida law. Copies of the Agendas for any of the meetings may be obtained from the
District's website or by contacting the District Manager at 561-630-4922 and/or toll free
at 1-877-737-4922 prior to the date of the particular meeting.
From time to time one or two Supervisors may participate by telephone; therefore, a
speaker telephone will be present at the meeting location so that Supervisors may be fully
informed of the discussions taking place. Said meeting(s) may be continued as found
necessary to a time and place specified on the record.
If any person decides to appeal any decision made with respect to any matter considered
at these meetings, such person will need a record of the proceedings and such person may
need to insure that a verbatim record of the proceedings is made at his or her own
expense and which record includes the testimony and evidence on which the appeal is
based.
In accordance with the provisions of the Americans with Disabilities Act, any person
requiring special accommodations or an interpreter to participate at any of these meetings
should contact the District Manager at 561-630-4922 and/or toll free at 1-877-737-4922
at least seven (7) days prior to the date of the particular meeting.
Meetings may be cancelled from time to time without advertised notice.
WINDING CYPRESS COMMUNITY DEVELOPMENT DISTRICT
www.windingcypresscdd.org
PUBLISH: NAPLES DAILY NEWS 09/20/17
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Big Cypre s s
stewardship District
12051 Corporate Boulevard, Orlando, FL 32817
407-382-3256
FAX 407-382-3254
June 28, 2017
Collier County Clerk
Collier County Courthouse
3315 E. Tamiami Trail East
Naples, FL 34112-2646
To Whom It May Concern:
Enclosed is the Big Cypress Stewardship District's Budget for the 10/1/17
through 9/30/18 fiscal year, for your review as required by Florida Statute
190.008(2)(b). No response is required; however, if you have comments, please
send them to me, and I will submit them to the board.
Sincerely,
r
Rachel Greshes
District Accountant
Big Cypress Stewardship District
Adopted FY 2018 O&M Budget
FY 2017 FY 2018
Adopted Budget Adopted Budget
Revenues
001-036-6000-00-01 Developer Contributions 29,055.00 31,870.00
Net Revenues 29,055.00 31,870.00
General&Administrative Expenses
001-051-1000-13-01 Supervisor Fees 600.00 400.00
001-051-1000-45-01 Insurance 3,230.00 3,295.00
001-051-3000-31-02 District Management Fees 11,550.00 15,000.00
001-051-3000-31-08 District Counsel 10,000.00 10,000.00
001-051-3000-40-01 Travel&Per Diem 400.00 400.00
001-051-3000-42-01 Postage and Shipping 100.00 100.00
001-051-3000-47-01 Printing&Binding 100.00 100.00
001-051-3000-48-01 Legal Advertising 1,000.00 1,000.00
001-051-3000-49-02 Miscellaneous 1,000.00 500.00
001-051-3000-49-11 Web Service 900.00 900.00
001-051-3000-54-01 Dues, Licenses&Fees 175.00 175.00
001-051-3000-49-01 Bank Fees - -
Total General&Administrative Expenses 29,055.00 31,870.00
Total Expenses 29,055.00 31,870.00
Net Income(Loss) - -
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Teresa L. Cannon
From: SmithCamden <CamdenSmith@colliergov.net>
Sent: Friday, July 21, 2017 11:56 AM
To: Minutes and Records
Cc: Ann P.Jennejohn; Neet,Virginia; Bellows, Ray; Rodriguez, Wanda; Bosi, Michael;
VelascoJessica; PageErin
Subject: Advertisement Request OI-PL20170001233
Attachments: 2 x 3 Map.pdf;Ad Request.docx; Signed Ad Request.pdf
Please process the attached and acknowledge receipt at your earliest convenience. SPECIAL NOTE:This is an official
interpretation to publish on Aug 11 per Director Bosi.
We created the ad off previous formats, so if there is any issue, please do not hesitate to let me know.
Respectfully,
Camden Smith, MPA
Operations Analyst
Collier County Zoning and Planning
O. 239.252.1042
Under Florida Law, e-mail addresses are public records. If you do not want your e-mail address released in response to a
public records request, do not send electronic mail to this entity. Instead, contact this office by telephone or in writing.
1
July 21, 2017
Collier County Planning Commission Public Hearing
Advertising Requirements
Please publish the following Official Interpretation and map on August 11, 2017, and furnish proof of
publication to the attention of Mike Bosi, Director, Planning & Zoning Division, Growth Management
Department, 2800 North Horseshoe Drive, Naples, Florida 34104. The advertisement must be two
columns wide x 10 inches long in standard size, and the headline in the advertisement must be in a
type no smaller than 18 point. The advertisement must not be placed in that portion of the newspaper
where legal notices and classified advertisements appear.
Please reference the following on ALL Invoices:
DIVISION: ZONING
[Zoning Services Section]
FUND &COST CENTER: 131-138326-649100-00000
PURCHASE ORDER NUMBER: 4500176563
Account Number: 076397
77.e...A ./Pyelk
Authoriz€d Designee signature
1
Notice of Official Interpretation
of
Collier County Land Development Code Ordinance
Pursuant to Division 10.03.06.P of the Collier County Land Development Code (LDC), 04-41, as
amended, public notice is hereby given of an official interpretation.
RE: INTP-2017-PL-1233, OFFICIAL INTERPRETATION REQUESTING THE COLLIER
COUNTY ZONING DIRECTOR DETERMINE WHETHER THE "INDUSTRIAL
MANUFACTURING OF BEER IS A PRINCIPAL, ACCESSORY OR CONDITIONAL USE
THAT CAN OCCUR WITHIN THE COMERCIAL-4 /BAYSHORE DRIVE MIXED USE
OVERLAY DISTRICT NEIGHBORHOOD COMMERCIAL ZONING DISTRICT (C-4/I3VIUD-
NC)
(insert map)
The Collier County Zoning Director has been requested to render an official interpretation for the
Commercial-4/Bayshore Mixed Use Overlay Neighborhood Commercial zoning district of the
Land Development Code and if the industrial manufacturing of beer is allowed as a permitted,
accessory or conditional use.
Allowable uses within the underlying C-4 zoning area are listed within LDC Section 2.03.07 D
and are of three types (as defined within LDC 1.08.00):
Accessory use or structure. A use or structure located on the same lot or parcel and incidental
and subordinate to the principal use or structure.
Conditional use. A use that, due to special circumstances, is not permissible in a zoning district,
but may be appropriate if controlled as to number, area, location, or relation to the neighborhood.
Principal building, structure, or use. The main or primary use on a lot or parcel, or the building in
which the main or primary use is housed or carried out.
Within the request for the Official Interpretation, you raise two points:
1. "That industrial manufacturing of beer and related uses with site
work as described on the Exhibit "A" cover letter as filed by the Property Owner
with its Site Improvement Plan Application is not a permitted use of the
Property";and
2. That "industrial manufacturing of beer is not a principal,
accessory, or conditional use that can occur on the Property."
Essentially both questions are asking the same, "is industrial manufacturing of
beer", allowed within the Commercial-4/Bayshore Mixed Use Overlay
Neighborhood Commercial zoning district.
The first point is directly related to a 2015 Site Improvement Plan (PL20150002675), associated
with property at 3555 and 3557 Bayshore Road, which read, "The above referenced project
consists of a 6,000 SF building renovation for industrial manufacturing of beer and related uses,
with site work." This project description was submitted within the 2015 SIP submittal.
Subsequently the project description associated with the SIP was revised to read, "The above
referenced project consists of a 6,000 square foot building for a lounge with microbrewery, with
site work."
Regardless of the revised narrative associated with the SIP,your Official Interpretation focuses on
the question, "is industrial manufacturing of beer allowed on the property and within the
C4/BMUD-NC zoning district?"
The industrial manufacturing of beer,more typically known as a brewery(SIC 2082)as a principal
use is in fact an industrial use that is not allowable as a principal or conditional use within either the
underlying C-4 zoning district or the BMUD- NC overlay district. As noted earlier within this
official interpretation, within each zoning district there are permitted uses, conditional uses and
accessory uses. The allowance of a microbrewery (on-site brewing of beer) associated with a
proposed drinking establishment or in this instance beer garden, is an accessory use that is directly
related to the principal use. The beer produced within the establishment will be for on-site
consumption and incidental and subordinate to the primary use on the property. The subordinate
relationship is reflected in the square footage allocations of the facility. Within the approved SIP
(PL20150002675), 3,845 sq. ft. of the 6,000 total sq. ft. is proposed drinking
establishment/drinking area or 57 percent of the structure; and 2,585 sq. ft. is dedicated to the
microbrewery. Any percentage less than fifty percent qualifies as subordinate, but this is not the
only test. The subordinate use must also be directly related to the primary use of the property. In
this instance the microbrewery is directly intertwined with the beer garden as a source of the
establishment's main product of sale (beer).
As noted within this official interpretation, the zoning district appropriate for a brewery is
Industrial Zoning. This is based upon the size, scope, scale and intensity of such facilities, often
associated with large scale production capacities, demands upon utility infrastructure and
distribution capability.
A traffic analysis dated July 13, 2016 was completed by TR Transportation Consultants, Inc.
Review of the trip generation associated with the beer garden and accessory microbrewery stated
that the drinking area would generate 44 P.M.peak hour trips and the microbrewery would produce
3 P.M. peak hour trips, or six(6)percent of the total P.M.peak hour trips. The projected trip split
further suggests that the microbrewery is subordinate to the overall operation. Additionally, the
2,585 square feet of the facility dedicated to the microbrewery use is of a scale that limits the
external influence of the microbrewing activities to the subject site,with little to no external effect
upon surrounding land uses.
Finally, to ensure that the production of beer is primarily for the operation of the brew garden, a
condition of approval required of this Official Interpretation is that the sales of onsite consumption
must be maintained at a minimum percentage of 51 percent of total sales and that the establishment
shall provide documentation of percentage of sales on an annual basis to the Growth Management
Department. This reporting requirement will ensure the primary use of the property is maintained.
It should be noted that the property in question received a zoning verification letter dated October
2, 2015, prior to the SIP submittal, to clarify if a lounge with accessory microbrewery was a use
provided for on the property.
Within 30 days of publication of the public notice, any affected property owner or aggrieved or
adversely affected party may appeal the interpretation to the Board of Zoning Appeals (BZA). An
affected property owner is defined as an owner of property within 300 feet of the property lines of
the land for which the interpretation is effective. An aggrieved or adversely affected party is
defined as any person or group of persons which will suffer an adverse effect to an interest
protected or furthered by the Collier County Growth Management Plan or Land Development
Code. A request for appeal must be filed in writing and must state the basis for the appeal and
include any pertinent information, exhibits, or other back-up information in support of the appeal.
The appeal must be accompanied by a $1,000.00 application and processing fee. (If payment is in
the form of a check, it should be made out to the Collier County Board of Commissioners.) An
appeal can be hand delivered or mailed to my attention at the address provided. Please do not
hesitate to contact me should you have any further questions on this matter.
The interpretation file and other pertinent information including the Zoning Verification Letter,
Site Improvement Plan, and Traffic Analysis related to this interpretation are kept on file and may
be reviewed at the Growth Management Division,Planning and Regulation building at 2800 North
Horseshoe Drive,Naples, FL 34104. Please contact the staff member below at(239) 252-6819 to
set up an appointment if you wish to review the file.
Mike Bosi, AICP, Director,
Zoning Division
ZI
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Santa
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Teresa L. Cannon
From: Minutes and Records
To: SmithCamden
Subject: RE:Advertisement Request OI-PL20170001233
I will forward the proof as soon as I receive it.Thanks
From: SmithCamden [mailto:CamdenSmith@colliergov.net]
Sent: Friday,July 21, 2017 11:56 AM
To: Minutes and Records<MinutesandRecords@collierclerk.com>
Cc:Ann P.Jennejohn <Ann.Jennejohn@collierclerk.com>; Neet,Virginia <VirginiaNeet@colliergov.net>; Bellows, Ray
<RayBellows@colliergov.net>; Rodriguez, Wanda<WandaRodriguez@colliergov.net>; Bosi, Michael
<MichaelBosi@colliergov.net>;VelascoJessica<JessicaVelasco@colliergov.net>; PageErin <ErinPage@colliergov.net>
Subject:Advertisement Request OI-PL20170001233
Please process the attached and acknowledge receipt at your earliest convenience. SPECIAL NOTE:This is an official
interpretation to publish on Aug 11 per Director Bosi.
We created the ad off previous formats, so if there is any issue, please do not hesitate to let me know.
Respectfully,
Camden Smith, MPA
Operations Analyst
Collier County Zoning and Planning
O. 239.252.1042
Under Florida Law, e-mail addresses are public records. If you do not want your e-mail address released in response to a
public records request, do not send electronic mail to this entity. Instead, contact this office by telephone or in writing.
1
Teresa L. Cannon
From: RodriguezWanda <WandaRodriguez@colliergov.net>
Sent: Friday,July 21, 2017 12:57 PM
To: Smith, Camden; Minutes and Records
Cc: Neet, Virginia; Bosi, Michael;VelascoJessica
Subject: RE:Advertisement Request OI-PL20170001233
Please note that Dinny and I don't typically review ads for OI's, and so will not be reviewing or
providing approvals on this one.
Wanda Rodriguez, ACP
Advanced Certified ParafegaC
Office of the County Attorney
(239)252-8400
From:SmithCamden
Sent: Friday,July 21, 2017 11:56 AM
To: Minutesandrecords@collierclerk.com
Cc:Ann P.Jennejohn <Ann.Jennejohn@collierclerk.com>; NeetVirginia <VirginiaNeet@colliergov.net>; BellowsRay
<RayBellows@colliergov.net>; RodriguezWanda <WandaRodriguez@colliergov.net>; BosiMichael
<MichaelBosi@colliergov.net>;VelascoJessica <JessicaVelasco@colliergov.net>; PageErin <ErinPage@colliergov.net>
Subject:Advertisement Request OI-PL20170001233
Please process the attached and acknowledge receipt at your earliest convenience. SPECIAL NOTE:This is an official
interpretation to publish on Aug 11 per Director Bosi.
We created the ad off previous formats, so if there is any issue, please do not hesitate to let me know.
Respectfully,
Camden Smith, MPA
Operations Analyst
Collier County Zoning and Planning
O. 239.252.1042
Under Florida Law, e-mail addresses are public records. If you do not want your e-mail address released in response to a
public records request, do not send electronic mail to this entity. Instead, contact this office by telephone or in writing.
1
Account #076397
July 21, 2017
Attn: Legals
Naples News Media
1100 Immokalee Road
Naples, FL 34110
Re: INTP-2017-PL-1233 — Bayshore Drive
Dear Legals:
Please advertise the above referenced notice on Friday, August 11, 2017
and send the Affidavit of Publication to this office.
Thank you.
Sincerely,
Teresa Cannon,
Deputy Clerk
P.O. #4500176563
July 21, 2017
Collier County Planning Commission Public Hearing
Advertising Requirements
Please publish the following Official Interpretation and map on August 11, 2017, and furnish proof of
publication to the attention of Minutes & Records Department, 3299 Tamiami Trail East, Suite #401,
Naples, FL 34112. The advertisement must be two columns wide x 10 inches long in standard size,
and the headline in the advertisement must be in a type no smaller than 18 point. The advertisement
must not be placed in that portion of the newspaper where legal notices and classified advertisements
appear.
Please reference the following on ALL Invoices:
DIVISION: ZONING
[Zoning Services Section]
FUND & COST CENTER: 131-138326-649100-00000
PURCHASE ORDER NUMBER: 4500176563
Account Number: 076397
Notice of Official Interpretation
of
Collier County Land Development Code Ordinance
Pursuant to Division 10.03.06.P of the Collier County Land Development Code (LDC), 04-41, as
amended, public notice is hereby given of an official interpretation.
RE: INTP-2017-PL-1233, OFFICIAL INTERPRETATION REQUESTING THE COLLIER
COUNTY ZONING DIRECTOR DETERMINE WHETHER THE "INDUSTRIAL
MANUFACTURING OF BEER IS A PRINCIPAL, ACCESSORY OR CONDITIONAL USE
THAT CAN OCCUR WITHIN THE COMERCIAL-4/BAYSHORE DRIVE MIXED USE
OVERLAY DISTRICT NEIGHBORHOOD COMMERCIAL ZONING DISTRICT (C-4/HVIUD-
NC)
(insert map)
The Collier County Zoning Director has been requested to render an official interpretation for the
Commercial-4/Bayshore Mixed Use Overlay Neighborhood Commercial zoning district of the
Land Development Code and if the industrial manufacturing of beer is allowed as a permitted,
accessory or conditional use.
Allowable uses within the underlying C-4 zoning area are listed within LDC Section 2.03.07 D
and are of three types (as defined within LDC 1.08.00):
Accessory use or structure. A use or structure located on the same lot or parcel and incidental
and subordinate to the principal use or structure.
Conditional use. A use that, due to special circumstances, is not permissible in a zoning district,
but may be appropriate if controlled as to number, area, location, or relation to the neighborhood.
Principal building, structure, or use. The main or primary use on a lot or parcel, or the building
in which the main or primary use is housed or carried out.
Within the request for the Official Interpretation, you raise two points:
1. "That industrial manufacturing of beer and related uses with site
work as described on the Exhibit "A" cover letter as filed by the Property Owner
with its Site Improvement Plan Application is not a permitted use of the
Property";and
2. That "industrial manufacturing of beer is not a principal,
accessory, or conditional use that can occur on the Property."
Essentially both questions are asking the same, "is industrial manufacturing of
beer", allowed within the Commercial-4/Bayshore Mixed Use Overlay
Neighborhood Commercial zoning district.
The first point is directly related to a 2015 Site Improvement Plan (PL20150002675), associated
with property at 3555 and 3557 Bayshore Road, which read, "The above referenced project
consists of a 6,000 SF building renovation for industrial manufacturing of beer and related uses,
with site work." This project description was submitted within the 2015 SIP submittal.
Subsequently the project description associated with the SIP was revised to read, "The above
referenced project consists of a 6,000 square foot building for a lounge with microbrewery, with
site work."
Regardless of the revised narrative associated with the SIP, your Official Interpretation focuses
on the question, "is industrial manufacturing of beer allowed on the property and within the
C4/BMUD-NC zoning district?"
The industrial manufacturing of beer, more typically known as a brewery (SIC 2082) as a
principal use is in fact an industrial use that is not allowable as a principal or conditional use
within either the underlying C-4 zoning district or the BMUD- NC overlay district. As noted
earlier within this official interpretation, within each zoning district there are permitted uses,
conditional uses and accessory uses. The allowance of a microbrewery (on-site brewing of beer)
associated with a proposed drinking establishment or in this instance beer garden, is an
accessory use that is directly related to the principal use. The beer produced within the
establishment will be for on-site consumption and incidental and subordinate to the primary use
on the property. The subordinate relationship is reflected in the square footage allocations of the
facility. Within the approved SIP (PL20150002675), 3,845 sq. ft. of the 6,000 total sq. ft. is
proposed drinking establishment/drinking area or 57 percent of the structure; and 2,585 sq. ft. is
dedicated to the microbrewery. Any percentage less than fifty percent qualifies as subordinate,
but this is not the only test. The subordinate use must also be directly related to the primary use
of the property. In this instance the microbrewery is directly intertwined with the beer garden as
a source of the establishment's main product of sale (beer).
As noted within this official interpretation, the zoning district appropriate for a brewery is
Industrial Zoning. This is based upon the size, scope, scale and intensity of such facilities, often
associated with large scale production capacities, demands upon utility infrastructure and
distribution capability.
A traffic analysis dated July 13, 2016 was completed by TR Transportation Consultants, Inc.
Review of the trip generation associated with the beer garden and accessory microbrewery stated
that the drinking area would generate 44 P.M. peak hour trips and the microbrewery would
produce 3 P.M. peak hour trips, or six (6) percent of the total P.M. peak hour trips. The
projected trip split further suggests that the microbrewery is subordinate to the overall operation.
Additionally, the 2,585 square feet of the facility dedicated to the microbrewery use is of a scale
that limits the external influence of the microbrewing activities to the subject site, with little to
no external effect upon surrounding land uses.
Finally, to ensure that the production of beer is primarily for the operation of the brew garden, a
condition of approval required of this Official Interpretation is that the sales of onsite
consumption must be maintained at a minimum percentage of 51 percent of total sales and that
the establishment shall provide documentation of percentage of sales on an annual basis to the
Growth Management Department. This reporting requirement will ensure the primary use of the
property is maintained.
It should be noted that the property in question received a zoning verification letter dated
October 2, 2015, prior to the SIP submittal, to clarify if a lounge with accessory microbrewery
was a use provided for on the property.
Within 30 days of publication of the public notice, any affected property owner or aggrieved or
adversely affected party may appeal the interpretation to the Board of Zoning Appeals (BZA).
An affected property owner is defined as an owner of property within 300 feet of the property
lines of the land for which the interpretation is effective. An aggrieved or adversely affected
party is defined as any person or group of persons which will suffer an adverse effect to an
interest protected or furthered by the Collier County Growth Management Plan or Land
Development Code. A request for appeal must be filed in writing and must state the basis for the
appeal and include any pertinent information, exhibits, or other back-up information in support
of the appeal. The appeal must be accompanied by a $1,000.00 application and processing fee.
(If payment is in the form of a check, it should be made out to the Collier County Board of
Commissioners.) An appeal can be hand delivered or mailed to my attention at the address
provided. Please do not hesitate to contact me should you have any further questions on this
matter.
The interpretation file and other pertinent information including the Zoning Verification Letter,
Site Improvement Plan, and Traffic Analysis related to this interpretation are kept on file and
may be reviewed at the Growth Management Division, Planning and Regulation building at 2800
North Horseshoe Drive, Naples, FL 34104. Please contact the staff member below at (239) 252-
6819 to set up an appointment if you wish to review the file.
Mike Bosi, AICP, Director,
Zoning Division
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Teresa L. Cannon
From: Teresa L. Cannon
Sent: Friday,July 21, 2017 1:35 PM
To: Naples Daily News Legals
Subject: INTP-2017-PL-1233 - Display Ad
Attachments: INTP-2017-PL1233.doc;INTP-2017-PL-1233.doc;INTP-2017-PL-1233 map.pdf
Legals,
Please advertise the attached Display Ad w/MAP on Friday,August 11, 2017.Thanks
Teresa Cannon, BMR Senior Clerk
Minutes & Records Department
239-252-8411
239-252-8408 fax
Teresa.Cannon@collierclerk.com
1
Teresa L. Cannon
From: NDN-Legals <legals@naplesnews.com>
Sent: Monday,July 24, 2017 9:43 AM
To: Teresa L. Cannon
Subject: FW:Ad # 1695340 Run date Aug. 11 Acct# 507876
Attachments: ND-1695340Legal.pdf
Hi Teresa, please review for approval
Thank you,
Mereida Cardenas
Legal Advertising Specialist
�t ttSA TODAY
3}� L'. t�l !"ltt:�s I ARTWORK
Iegals(a,NaplesNews.com
NaplesNews.com
From: Regel, Dagmar
Sent: Monday,July 24, 2017 9:37 AM
To: NDN-Legals
Subject: RE:Ad # 1695340 Run date Aug. 11 Acct#507876
For approval.
Dagmar Regel
Sales Coordinator
aktISATODAY
wrigrivcatI meow group
Office: (239)403-6142
Dagmar.Regel u.naplesnews.com
NaplesNews.com
From: NDN-Legals
Sent: Friday,July 21, 2017 2:30 PM
To: Regel, Dagmar<Dagmar.Regel@naplesnews.com>
Subject:Ad #1695340 Run date Aug. 11 Acct#507876
Brenda Hawkins
General Classifieds Department
239.435.3465
Email: bhawkins@gannett.com
USA Today Network
1
From:Teresa L. Cannon [mailto:Teresa.Cannon@collierclerk.com]
Sent: Friday,July 21, 2017 1:35 PM
To: NDN-Legals
Subject: INTP-2017-PL-1233 - Display Ad
Lega Is,
Please advertise the attached Display Ad w/MAP on Friday,August 11, 2017.Thanks
Teresa Cannon, BMR Senior Clerk
Minutes & Records Department
239-252-8411
239-252-8408 fax
Teresa.Cannon@collierclerk.com
Please visit us on the web at httos://protect-us.mimecast.com/s/5JN4BRhWLkM7I7?domain=collierclerk.com
This electronic communication is confidential and may contain privileged information intended solely for the named addressee(s). It may not be
used or disclosed except for the purpose for which it has been sent. If you are not the intended recipient,you must not copy,distribute or take
any action induced by or in reliance on information contained in this message.
Unless expressly stated,opinions in this message are those of the individual sender and not of the Office of the Clerk of the Circuit Court of
Collier County. If you have received this communication in error, please notify the Clerk's Office by emailing helpdesk@collierclerk.com quoting
the sender and delete the message and any attached documents.The Collier County Clerk's Office accepts no liability or responsibility for any
onward transmission or use of emails and attachments having left the CollierClerk.com domain.
Under Florida Law,e-mail addresses are public records. If you do not want your e-mail address released in response to a public records
request,do not send electronic mail to this entity. Instead,contact this office by telephone or in writing.
2
Notice of Official Interpretation
of
Collier Counts Land Development Code Ordinance
Pursuant to Division 10.03.06.P of the Collier County Land Development Code(LDC),04-41,as amended,public notice is hereby given of
an official interpretation.
RE: INTP-2017-PL-1233, OFFICIAL INTERPRETATION REQUESTING THE COLLIER COUNTY ZONING DIRECTOR
DETERMINE WHETHER THE "INDUSTRIAL MANUFACTURING OF BEER IS A PRINCIPAL, ACCESSORY OR
CONDITIONAL USE THAT CAN OCCUR WITHIN THE COMERCIAL-4/BAYSHORE DRIVE MIXED USE OVERLAY
DISTRICT NEIGHBORHOOD COMMERCIAL ZONING DISTRICT(C-4/BMUD-NC).
54 FS
Dams BI VD
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i, HammockRm okkefl
PROJECT ?mass.DR Re
LOCATION
The Collier County Zoning Director has been requested to render an official interpretation for the Commercial-4/Bayshore Mixed Use
Overlay Neighborhood Commercial zoning district of the Land Development Code and if the industrial manufacturing of beer is allowed as
a permitted,accessory or conditional use. !,
Allowable uses within the underlying C-4 zoning area are listed within LDC Section 2.03.07 D and are of three types(as defined within LDC •
1.08.00):
Accessory use or structure.A use or structure located on the same lot or parcel and incidental and subordinate to the principal use or structure.
Conditional use.A use that,due to special circumstances,is not permissible in a zoning district,but may be appropriate if controlled as to
number,area,location,or relation to the neighborhood.
Principal building,structure,or use.The main or primary use on a lot or parcel,or the building in which the main or primary use is housed
or carried out.
Within the request for the Official Interpretation,you raise two points:
L"That industrial manufacturing of beer and related uses with site work as described on the Exhibit"A'cover letter as filed by the
Property Owner with its Site Improvement Plan Application is not a permitted use of the Property";and
2.That"industrial manufacturing of beer is not a principal,accessory,or conditional use that can occur on the Property."
Essentially both questions are asking the same,"is industrial manufacturing of beer",allowed within the Commercial-4Bayshore Mixed Use
Overlay Neighborhood Commercial zoning district.
The first point is directly related to a 2015 Site Improvement Plan(PL20150002675),associated with property at 3555 and 3557 Bayshore
Road,which read,"The above referenced project consists of a 6,000 SF building renovation for industrial manufacturing of beer and related
uses,with site work."This project description was submitted within the 2015 SIP submittal.Subsequently the project description associated
with the SIP was revised to read,"The above referenced project consists of a 6,000 square foot building for a lounge with microbrewery.with
site work"
Regardless of the revised narrative associated with the SIP,your Official Interpretation focuses on the question,"is industrial manufacturing
of beer allowed on the property and within the C4IBMUD-NC coning district?"
The industrial manufacturing of beer,more typically known as a brewery(SIC 2082)as a principal use is in fact an industrial use that is not
allowable as a principal or conditional use within either the underlying C-4 zoning district or the BMUD-NC overlay district.As noted earlier
within this official interpretation,within each zoning district there are permitted uses,conditional uses and accessory uses.The allowance of
a microbrewery(on-site brewing of beer)associated with a proposed drinking establishment or in this instance beer garden,is an accessory
use that is directly related to the principal use.The beer produced within the establishment will be for on-site consumption and incidental
and subordinate to the primary use on the property.The subordinate relationship is reflected in the square footage allocations of the facility
Within the approved SIP(PL20150002675),3,845 sq.ft.of the 6,000 total sq.ft.is proposed drinking establishment/drinking area or 57
percent of the structure;and 2,585 sq.ft.is dedicated to the microbrewery.Any percentage less than fifty percent qualifies as subordinate,but
this is not the only test.The subordinate use must also be directly related to the primary use of the property.In this instance the microbrewery
is directly intertwined with the beer garden as a source of the establishment's main product of sale(beer).
As noted within this official interpretation,the zoning district appropriate for a brewery is Industrial Zoning.This is based upon the size,
scope,scale and intensity of such facilities,often associated with large scale production capacities,demands upon utility infrastructure and
distribution capability.
A traffic analysis dated July 13,2016 was completed by TR Transportation Consultants,Inc. Review of the trip generation associated with
the beer garden and accessory microbrewery stated that the drinking area would generate 44 P.M.peak hour trips and the microbrewery
would produce 3 P.M.peak hour trips,or six(6)percent of the total P.M.peak hour trips. The projected trip split further suggests that the
microbrewery is subordinate to the overall operation.Additionally,the 2,585 square feet of the facility dedicated to the microbrewery use is
of a wale that limits the external influence of the microbrewing activities to the subject site,with little to no external effect upon surrounding
land uses.
Finally,to ensure that the production of beer is primarily for the operation of the brew garden,a condition of approval required of this
Official Interpretation is that the sales of onsite consumption must be maintained at a minimum percentage of 5I percent of total sales and
that the establishment shall provide documentation of percentage of sales on an annual basis to the Growth Management Department.This
reporting requirement will ensure the primary use of the property is maintained.
It should be noted that the property in question received a zoning verification letter dated October 2,2015,prior to the SIP submittal,to
clarify if a lounge with accessory microbrewery was a use provided for on the property.
Within 30 days of publication of the public notice,any affected property owner or aggrieved or adversely affected party may appeal the
interpretation to the Board of Zoning Appeals(BZA). An affected property owner is defined as an owner of property within 300 feet of
the property lines of the land for which the interpretation is effective.An aggrieved or adversely affected party is defined as any person or
group of persons which will suffer an adverse effect to an interest protected or furthered by the Collier County Growth Management Plan
or Land Development Code.A request for appeal must be filed in writing and must state the basis for the appeal and include any pertinent
information,exhibits,or other back-up information in support of the appeal. The appeal must be accompanied by a 51,000.00 application
and processing fee.(If payment is in the form of a check,it should be made out to the Collier County Board of Commissioners.)An appeal
can be hand delivered or mailed to my attention at the address provided. Please do not hesitate to contact me should you have any further
questions on this matter.
The interpretation file and other pertinent information including the Zoning Verification Letter,Site Improvement Plan,and Traffic Analysis
related to this interpretation are kept on file and may be reviewed at the Growth Management Division,Planning and Regulation building at
2800 North Horseshoe Drive,Naples,FL 34104.Please contact the staff member below at(239)252-6819 to set up an appointment if you
wish to review the file.
Mike Bosi,AICP,Director,
Zoning Division
August 1 I,2017 ND-1695340
0 PROOF O.K.BY: 0 O.K.WITH CORRECTIONS BY:
PLEASE READ CAREFULLY•SUBMIT CORRECTIONS ONLINE
ADVERTISER:COLLIER COUNTY HEX PROOF CREATED AT:7/24/2017 8:44 AM
SALES PERSON: Ivonne Gori PROOF DUE:-
PUBLICATION:ND-DAILY NEXT RUN DATE:08/11/17 ND-1695340.INDD
SIZE:3 col X 9.25 in
Teresa L. Cannon
To: camdensmith@colliergov.net; Bosi, Michael
Subject: FW: Ad # 1695340 Run date Aug. 11 Acct# 507876
Attachments: ND-1695340Legal.pdf
Please review
From: NDN-Legals [mailto:legals@naplesnews.com]
Sent: Monday,July 24, 2017 9:43 AM
To:Teresa L. Cannon<Teresa.Cannon@collierclerk.com>
Subject: FW: Ad# 1695340 Run date Aug. 11 Acct#507876
Hi Teresa, please review for approval
Thank you,
Mereida Cardenas
Legal Advertising Specialist
1z1}t[t`a Nom I USA TODAY
TWORRK
legals(a�NaplesNews.com
NaplesNews.com
From: Regel, Dagmar
Sent: Monday,July 24, 2017 9:37 AM
To: NDN-Legals
Subject: RE: Ad# 1695340 Run date Aug. 11 Acct#507876
For approval.
Dagmar Regel
Sales Coordinator
l4ptc 1�tit}t
News CIL The
media roup
Office: (239)403-6142
Dagmar.Regek naplesnews.com
NaplesNews.com
From: NDN-Legals
Sent: Friday,July 21, 2017 2:30 PM
To: Regel, Dagmar<Dagmar.Regel@naplesnews.com>
Subject:Ad # 1695340 Run date Aug. 11 Acct#507876
Brenda Hawkins
General Classifieds Department
239.435.3465
1
Email: bhawkins@gannett.com
USA Today Network
From:Teresa L. Cannon [mailto:Teresa.Cannon@collierclerk.com]
Sent: Friday,July 21, 2017 1:35 PM
To: NDN-Legals
Subject: INTP-2017-PL-1233 - Display Ad
Lega Is,
Please advertise the attached Display Ad w/MAP on Friday,August 11, 2017.Thanks
Teresa Cannon, BMR Senior Clerk
Minutes & Records Department
239-252-8411
239-252-8408 fax
Teresa.Cannon@collierclerk.com
Please visit us on the web at https://protect-us.mimecast.com/s/5JN4BRhWLkM7I7?domain=collierclerk.com
This electronic communication is confidential and may contain privileged information intended solely for the named addressee(s). It may not be
used or disclosed except for the purpose for which it has been sent. If you are not the intended recipient,you must not copy,distribute or take
any action induced by or in reliance on information contained in this message.
Unless expressly stated,opinions in this message are those of the individual sender and not of the Office of the Clerk of the Circuit Court of
Collier County. If you have received this communication in error, please notify the Clerk's Office by emailing helodeskCTcollierclerk.com quoting
the sender and delete the message and any attached documents.The Collier County Clerk's Office accepts no liability or responsibility for any
onward transmission or use of emails and attachments having left the CollierClerk.com domain.
Under Florida Law,e-mail addresses are public records. If you do not want your e-mail address released in response to a public records
request,do not send electronic mail to this entity. Instead,contact this office by telephone or in writing.
2
Teresa L. Cannon
From: BosiMichael <MichaelBosi@colliergov.net>
Sent: Monday,July 24, 2017 10:49 AM
To: Teresa L. Cannon; Smith, Camden
Subject: RE:Ad # 1695340 Run date Aug. 11 Acct# 507876
Notice looks good to run. Thank you,
mike
From:Teresa L. Cannon [mailto:Teresa.Cannon@collierclerk.com]
Sent: Monday,July 24, 2017 9:57 AM
To:SmithCamden <CamdenSmith@colliergov.net>; BosiMichael <MichaelBosi@colliergov.net>
Subject: FW: Ad# 1695340 Run date Aug. 11 Acct#507876
Please review
From: NDN-Legals [mailto:legals@naplesnews.com]
Sent: Monday,July 24, 2017 9:43 AM
To:Teresa L. Cannon<Teresa.Cannon@collierclerk.com>
Subject: FW: Ad# 1695340 Run date Aug. 11 Acct#507876
Hi Teresa, please review for approval
Thank you,
Mereida Cardenas
Legal Advertising Specialist
'Netto I Oftway
legalsa.NaplesNews.com
NaplesNews.com
From: Regel, Dagmar
Sent: Monday,July 24, 2017 9:37 AM
To: NDN-Legals
Subject: RE: Ad# 1695340 Run date Aug. 11 Acct#507876
For approval.
Dagmar Regel
Sales Coordinator
s
� � to I m group
Office: (239)403-6142
Dagmar.Regelanaplesnews.com
NaplesNews.com
1
Teresa L. Cannon
To: NDN-Legals
Subject: RE:Ad # 1695340 Run date Aug. 11 Acct# 507876
Ad looks good,OK to run.Thanks
From: NDN-Legals [mailto:Iegals@naplesnews.com]
Sent: Monday,July 24, 2017 9:43 AM
To:Teresa L. Cannon <Teresa.Cannon@collierclerk.com>
Subject: FW:Ad # 1695340 Run date Aug. 11 Acct#507876
Hi Teresa, please review for approval
Thank you,
Mereida Cardenas
Legal Advertising Specialist
'�' Seltt USA TODAY
Netwom
legals cr.NaplesNews.com
NaplesNews.com
From: Regel, Dagmar
Sent: Monday,July 24, 2017 9:37 AM
To: NDN-Legals
Subject: RE: Ad# 1695340 Run date Aug. 11 Acct#507876
For approval.
Dagmar Regel
Sales Coordinator
1:>< jt•5 a ><l}ilettts tgiA,
TODAY
‘kv media grp
Office: (239)403-6142
Dagmar.Regel@naplesnews.com
NaplesNews.com
From: NDN-Legals
Sent: Friday,July 21, 2017 2:30 PM
To: Regel, Dagmar<Dagmar.Regel@naplesnews.com>
Subject:Ad# 1695340 Run date Aug. 11 Acct#507876
Brenda Hawkins
General Classifieds Department
239.435.3465
Email: bhawkins@gannett.com
1
4
apLrø Ott ?'rwji
NaplesNews.com
Published Daily
Naples, FL 34110
Affidavit of Publication
State of Florida
Counties of Collier and Lee
Before the undersigned they serve as the authority, personally appeared Natalie Zollar who on oath says that she
serves as Inside Sales Manager of the Naples Daily News, a daily newspaper published at Naples, in Collier County,
Florida;distributed in Collier and Lee counties of Florida;that the attached copy of the advertising was published in
said newspaper on dates listed.Affiant further says that the said Naples Daily News is a newspaper published at Na-
ples,in said Collier County,Florida,and that the said newspaper has heretofore been continuously published in said
Collier County, Florida; distributed in Collier and Lee counties of Florida, each day and has been entered as second
class mail matter at the post office in Naples, in said Collier County, Florida,for a period of one year next preceding
the first publication of the attached copy of advertisement; and affiant further says that he has neither paid nor
promised any person, or corporation any discount, rebate, commission or refund for the purpose of securing this
advertisement for publication in the said newspaper.
Customer Ad Number Copyline P.O.#
COLLIER COUNTY HEX 1695340 PUBLIC NOTICE 4500176563
Pub Dates
August 11,2017
'�r GLtl
(Sign ture of affiant)
1 " KAROLEKANGAS
4 /` . Notary Pi k-State ofFlorida
Sworn to and subscribed before me qy( Commission I GG 126041 i "%.)4 My Comm,Wes 1o129,2021 f
This August 18,2017 I ? ,r� amesethmuoNationamouriAsak I
dowsomerperwspqrsewams
WW1 It q OVA era
(Signature of affiant)
Naples Daily News Friday,August 11,2017 MA
Pope to Belgian Catholics: ADVERTISEMENT
Stop offering euthanasia Demand For Powerful New
Charity's psychiatric Sex pill Continues To Soar
hospitals have been
providing procedure Clinical results show active ingredient restores sexual
NI I. function and ability to perform without side effects,
MARIA CHENG ,
ASSOCIATED PRESS public now facing 48 hour cut off
LONDON-Pope Francis has ordered 1- '"+i
a Belgian Catholic charity to stop offer- ` By A.J.Berkley
ing euthanasia in its psychiatric hospi-
tals. Media Health Solutions
In May,the Brothers of Charity group
announced it would allow doctors to per- MHS - Top scientists
form euthanasia at its 15 psychiatric hos- from the university Foggia
pitals in Belgium,one of only two coun- in Italy have discovered a `of
tries—along with the Netherlands !
where doctors are legally allowed to kill new solution for men withii
people with mental health problems,at sexual dysfunction and
their request. --•r — '� men all _'
across the country and .
j
To qualify,people must be in a state ofare clogging the telephone t
"unbearable suffering" and at least lines of one California
three doctors,including one psychia- ,0.-r° sCompany trying to get then . • ''',,s
trist,must be consulted.
The charity said that euthanasia ANDREW MEDCHNfAP hands on this remarkable g t .. W Noy
would only be performed if there were Pope Francis has ordered a Belgian Catholic performance enhancing pill 1t E
"no reasonable treatment alternatives" chanty to stop offering euthanasia in its "We didn't expect sales . r
and that such requests would be consid- psychiatric hospitals. • -
ered with"the greatest caution." to explode like they have..
"We respect the freedom of doctors to we're having a hard time
carry out euthanasia or not,"the group the Belgium charity,said it had received keeping the product in e"
said,noting that this freedom was"guar- the Vatican's request but had not yet re- stock"said Jorge p regional
anteed by law." - sponded. manager of fulfillment for g:.
The Vatican press office said this "We will take our time in the next few media health solutions the
week that the pope had asked the Bel- weeks to evaluate these letters," de
gians not to perform euthanasia. Vriendt said.He said the charity's hospi- developern of the new pill
The Catholic Church opposes eutha- tals had received requests from patients called Ryzine. y Pi ^n'
nasia and the Holy See has begun investi- seeking euthanasia recently but could Any man who suffers , .01-
gating the decision to allow the proce- not say whether any procedures had from a loss of sexual desire POPULAR PILI:Men coast to wast are matting to get new spine,
dure,which was made by the group's lay been performed. or the ability to get and clinical study shows alive ingredient increases sexual desire,tig-
board of directors. The vast majority of patients seeking keep an erection would gem stronger longer lasting erections.
The Belgian charity's administrative euthanasia in Belgium have a fatal ill-
headquarters in Rome issued a state- nese litre cancer or a degenerative dis- surely agree they would
ment in May,arguing that allowing eu- ease.The number of people euthanized love to have their sex sexual intercourse 20% of men,its costly($750),
thanasia"goes against the basic princi- for psychiatric reasons accounts for lives back and satisfy their more frequently and time consuming, and is
pies"of the Catholic Church. only about 3 percent of Belgium's yearly wife or girlfriend without reported felling very being associated with heart
"This is the very first time a Christian 4,000 euthanasia deaths. dangerous side effects. satisfied. attacks, blood clots, liver
organization states that euthanasia is an Critics have previously raised con-
ordinary medical practice that falls un- cents about Belgium's liberal approach Formuately for men of Users also showed problems,and even prostate
der the physician's therapeutic free- to euthanasia while advocates say that all ages that's exactly what significant improvements cancer the FDA is strongly
dour,"wrote the charity's superior gen- people with mental health illnesses the clinical trials show and in overall sexual health considering outlawing
eral,Rene Stockman,who delivered the should be granted the same autonomy as that's why sales for Ryzine and desire to have sex, this procedure. Users of
request from Pope Francis via two let- those with physical diseases.
ters. The American Psychiatric Associa-
have continued to climb. while these findings are Ryzine's active ingredient
"This is disloyal,outrageous and an- tion says that doctors should not pre- remarkable no doubt there regularly see an improved
acceptable." scribe any methods to people who are not WHY IS THIS SO is no substitute for medical ability to get and stay hard
Mettles De Vriendt,a spokesman for terminally ill to help them die. GREAT? advice but with results like a surge in desire and sexual
Ryzine's active ingredient these its easy to see why performance, and more
maeurnimumairmse. is believed by doctors to thousands of callers are pleasurable orgasms.
PE
Comer Conan Land Dewbnwtfa4fHdhtra treat the root cause of sexual clogging the telephone lines
tv land O,,o,rmentCm51LIX:),patio, amend public sauce is hereby given of
Pursuant to
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RE INTP-2017,41233 OFFICIAL INTERPRETATION REQUEST,.TIE COLLIER COUNTY zoNrNG DIRECTOR This is not a drug it is an Ryzine. ARE SAYING
DETEIIINE W MANUFACTURING OF BEER IS A PRINCIPAL.ACCESSORY OR
E ORAE MIRED LSP OVERLAY amino acid clinical results "Ryzine is an effective
DISTRICT NEIGHBORHOOD CAN
ZONING ol5TRtcncasMoo.VC��OR show it improves nitric HOW IT WORKS and safe alternative to
60,., oxide levels in the body Ryzine is a two a day traditional medications"
.tar"` resulting in smooth muscle pill that's taken after said Doctor Kimberly
i relaxation in the penis breakfast,the pill is small, Cull an M.D. from Aspen
rrt r� e i allowing blood to flow in easy to swallow,there are Colorado"it gives men the
and become trapped as a no harmful side effects the ability to have sex without
result the ability to get and active ingredient in Ryzine embarrassment or fear of
keep long lasting erections is a natural amino acid dangerous side effects."
improves, passion and called L-Citrulline,research "I recommend Ryzine
Nc desire return and sexual shows that as we age nitric to men suffering from the
overlay Neighborhood Commercl zoning moriotsof Ne Land De.aop Codeand�r'theireuan:i manut.Inng of bee Is allowed asperformance ales. oxide levels decrease this is inability to et or keep
perminea.acomory or eandmanal nee. P Pe tY B
Allowable Section 2.03 0 Eland are of three types(metalled within LOC "if your ability to get due to stress and unhealthy and erection"said Doctor
0annus within the underlying C.4 zoning area are lined wimin LOC _ and keep an erection is diet and lifestyle habits the James Carter an M.D.from
l and=Mental and sia,rdmate to De
A .a u structure eerre p nrpa_o./m. s doto rut marappropriateu
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foramens!era A use that,iii.i......1..rot. no
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number,rea Pegmpiabn astructure.orae.The m, P ona lot parcel,or the balking whim the man or primary use i,houses or reDnon to De neighborhood is for you"said director of erections, and eventually " men of all ages have
or earned out Research and Development a complete breakdown in reported elevated firmness
Withm for the Official mntpmmt.n yon rare two points: for Ryzine "Most men ability to get or keep an in erections after using the
work as desnibed on th<Exhibit'A ewer letkr.filed by the
Property Owner Snen a he Property a report a feeling of increased erection. pill for just weeks."
2.Tharimnnril tannm,uringof beer not v,in.;p,J a, he Proper' blood flow to the penis Scientists believe Ryzines
• mlhbom 0.'"..”'°°°'..°.°.°.°"i,ind....'vnuraemrnsar beer 5now.a1°mm,Comimr....”o.Mix0 u. within the first few days, active ingredient works HOW TO GET
Outlay Neighborhood Commercial roraug Ural,.
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• wh .T Thi,pmt"i ow, 7bmitted ��s s s'e,�'Subsequently''''''''''''.'l ect follow soon after"he added. dilating the blood vessels This is the ofacial release
with the SIP was revised to read.7n,:ea.,'Ponc ',ter,tinea ala d. spare foot buoLlongp,a Mge.tal2 priverabrenen x.h increasing blood circulation of Ryzine in Florida and so
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w e«uwr+c..,a;,,g.s,si,r+- BREAKTHROUGH muscle in the penis to relax a special discoant supply
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this rat',onlytest The suboramate use must also re property In
m this instance the merab. a Journal of Urology for all way tutee any improvement to call this gives everyone
vectlyinnnwmua M.the bat gardenasADam of the e,rwu,erountsmain product of salibeeer, to see. in erection quality and an equal chance to try
As noted W1.111 this ralloal Interpretation,me zoning auJrictappmpnat'for a brewery a Wduurul ZoningUm
based loll este, The study included men hardness was through doctor Ryzine,starting at 7:00am
distribution®roomy lir sed n oma un n between the ages of 45 to prescribed medications like today the order hotline
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laud uses
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that De
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NORTH COLLIER FIRE CONTROL AND RESCUE DISTRICT
BOARD OF FIRE COMMISSIONERS
M. James Burke . Christopher L. Crossan . Norman E. Feder . J. Christopher Lombardo . John O. McGowan
September 29, 2017
Mr. Derek Johnson, General Accounting Manager
Clerk of the Circuit Court, Finance Department
3299 Tamiami Trail East, #403
Naples, FL 34112
Sent via Federal Express
Dear Mr. Johnson:
Enclosed please find the following:
1. One copy of the Five Year Strategic Plan, including the annual facilities reports, for the
North Collier Fire Control and Rescue District.
2. Schedule of Board Meetings for the period of October 1, 2016 through September 30, 2017
3. District Map
4. Agent of Record.
Please note the District's Final Budget has been forwarded to you under separate cover.
Very truly yours,
BECKY BRONSDON
Chief Financial Officer
1885 Veterans Park Drive Naples, FL 34109 ■ (239) 597-3222 ■ Fax (239) 597-7082 0 www.northcollierfire.com
ri
North Collier Fire Control and Rescue District
FIVE YEAR STRATEGIC PLAN
October 2015 - September 2020
{
FINAL
(APPROVED BY BOARD 9-10-15)
PRESENTED BY:
Fire Chief Orly Stolts
Executive Chief Rita M. Greenberg
Assistant Chief Becky Bronsdon
Assistant Chief Michael T. Ginson
Deputy Chief Michael Swanson
Deputy Chief Eric Watson
Deputy Chief Jorge Aguilera
Deputy Chief Eloy Ricardo
PRESENTED TO:
North Collier Fire Control and Rescue District
Board of Fire Commissioners
J. Christopher Lombardo, Chairman
Norman Feder, Vice Chair
Richard Hoffman, Treasurer
M. James Burke, Commissioner
Eliseo R. Chao, Commissioner
Chris L. Crossan, Commissioner
Margaret Hanson, Commissioner
John McGowan, Commissioner
TABLE OF CONTENTS
RMG & 88 NCFR Five Year Plan 9012015-912020 (FINAL) Page 2 of 106
MissionStatement................................................................................................ 4
DistrictDescription...............................................................................................
5
History................................................................................................................
10
Current Resources and Service Delivery ...........................................................
12
Emergency Medical Services.............................................................................
20
SpecialOperations.............................................................................................
31
FirePrevention Bureau.........................................................................
37
CommunityOutreach.........................................................................................
44
SupportStaff......................................................................................................
46
EssentialServices..............................................................................................
49
Apparatus Replacement Schedule............................................................50
Training& Safety................................................................................................
53
EmergencyDispatch..........................................................................................
55
Special District Public Facilities Report ..............................................................
56
Human Resources Management........................................................................
57
Information Management and Technology.........................................................
58
Goals in the Next Five Years..............................................................................
61
Capital Improvements Program..........................................................................
64
Property Owned & Land Acquisitions.................................................................
67
FinancialHighlights............................................................................................
72
Summation.........................................................................................................
85
Attachment A -Collier County Population Data ....................................................
86
Attachment B -Organization Chart ......................................................................
88
Attachment C -Service Delivery Area & Station Locations ..................................
89
Attachment D -Facilities Records by Station & Summary ....................................
90
Attachment E - Response Time Heat Maps..............................................104
RMG & 88 NCFR Five Year Plan 10/2015-9/2020 (FINAL) Page 3 of 106
OUR MISSION:
The mission of the North Collier Fire Control and Rescue District
is to protect lives and property in an efficient, yet effective
manner, while maintaining the utmost level of respect for one
another and illustrating a high standard of ethics and dedication to
the care of our customers.
OUR VISION STATEMENT:
"Efficient, Effective and Quality Service Today and Tomorrow"
OUR COMMITMENTS:
TO OUR RESIDENTS AND THE COMMUNITY:
We are committed to meeting the needs and expectations of our residents today and in
the future, to develop innovative solutions to the service delivery challenges we
encounter, and to provide rapid response delivered by dedicated and caring
professionals.
TO OUR EMPLOYEES:
We are committed to providing a working environment characterized by trust and
respect, supportive of open and honest communication, and fostering professional
growth, community involvement, and illustrating the highest ethical, moral and personal
standards to incite public trust.
RMG & 88 NCFR Five Year Plan 10/2015-9/2020 (FINAL) Page 4 of 106
DISTRICT DESCRIPTION
From the Gulf of Mexico to the edge of the Florida Everglades, the North Collier Fire
Control and Rescue District serves the unincorporated communities within. The District
has a beachfront urban area known as the North Collier Service Delivery Area and a
rural/agricultural area known as the Big Corkscrew Island Service Delivery Area. From
high angle rescue to wildland fire suppression, the North Collier Fire Control and
Rescue District is able to provide efficient and effective service to its diverse population
of residents.
Formed as an independent fire control district in 2015, the District presently
encompasses 264 square miles, serves a population of nearly 125,000 persons and
protects a real property value of more than $27 billion
The Fire Chief is employed by the Board of Commissioners and serves as the District's
administrator, as well as the director of the District's operations. The Fire Chief is
supplemented by a staff consisting of one Executive Chief, two Assistant Chiefs and
four Deputy Chiefs. The Chief Officers are supported by 193 Uniformed and
Administrative Support personnel. The District experiences good labor relations with its
personnel represented by Local 2297 of the International Association of Fire Fighters
(IAFF).
North Collier Fire Rescue is a full service emergency service organization providing fire
and EMS service to the District from 12 strategically located facilities. The Department
has grown from a small volunteer organization to a progressive department which is
responding to more than 16,000 emergencies annually.
The District provides fire suppression, prevention, public education, EMS and
hazardous material services to District residents and visitors. The Department operates
(10) Class A first due response engines, (4) 4 X 4 quick attack/rescue units (utilized for
medical emergencies and brush fires), (6) 6 X 6 brush trucks and (3) 3,000 gallon water
RMG & 88 NCFR Five Year Plan 10/2015-9/2020 (FINAL) Page 5 of 106
tenders as well as a variety of specialty, support and staff units.
The Department is part of a county -wide automatic aid system that dispatches the
closest appropriate unit, in accordance with predetermined assignments, for either fire
or EMS emergencies. Alarms are dispatched by the Collier County Sheriff's Office
Dispatch Center which serves all fire/rescue agencies within Collier County with
exception to the City of Naples.
The District is expected to continue growing with projects currently underway increasing
commercial and residential infrastructure. According to the 2010 Census, the
population in Collier County was estimated to be 321,520. The Collier County
Comprehensive Planning Section estimates population in Collier County for 2016 to be
at 343,200. The 2016 population estimated for the North Collier Fire District according
to the Collier County Comprehensive Planning Section census nears 130,000. Call
volume in the District is expected to increase from just over 16,000 annually to nearly
19,000 by 2020, based on past trends.
Infrastructure of the various communities is expected to keep pace with the population
growth, but there will be a challenge in overall District response with the associated
congestion of transportation routes throughout the area. Geography of the District and
the development of new transportation routes will be closely monitored by the District in
order to significantly reduce response times to various calls.
The North Collier Fire Control and Rescue District provides a full range of services,
including non -transport first response Basic Life Support (BLS) and Advanced Life
Support (ALS) to medical emergencies. The District's rating by the Insurance Services
Organization is a 3 on a range of 1-10, with one (1) being the best. This class 3 rating
places the District in the top 5% of all fire departments nationally. It also results in a
cost savings to owners of residential, commercial and industrial property located within
the District, and serves as an external verification of the exemplary job the District does
in protecting life and property.
RMG & 88 NCFR Five Year Plan 10/2015-9/2020 (FINAL) Page 6 of 106
The District also provides a variety of support functions including plans review and
inspections for fire code compliance in new and existing commercial and multi -family
structures within the District. The Fire and Life Safety staff work closely with Collier
County and neighboring fire plans review personnel to provide uniformity of code
interpretation. Plans review is also provided through an Interlocal Agreement to the
Immokalee Fire Control District. A strong emphasis on Fire and Life Safety Education is
also important to the District, and this task is fulfilled through the District's Fire and Life
Safety and Community Outreach divisions.
The District's operations are funded primarily through ad valorem taxes, but the District
also receives funds for plans review, inspections, occupational licenses, flow test,
hydrant maintenance, thrust block inspections and firework permits. Additionally, fire
impact fees are received to provide infrastructure needed in response to new growth.
Prior to 2014, revenues from ad valorem taxes and impact fees had declined because
of the economic factors during the years 2008-2013. However, because of the
economic factors currently in play, these funds have begun to increase, exceeding
expectations for FY2015.
After a thorough analysis of community development conditions and trends, operational
methodology, resources, resource distribution, accepted industry standards and other
factors, this report will provide recommendations for maintaining and/or improving the
services provided by the District. It is important to realize that the items listed below are
based on projected growth and needs of the District. With each year of development,
the plan and the District's financial position are evaluated by Staff and the Board. At
which time modifications to the plan may be made. Among the most significant
recommendations contained in the Critical Issues and Recommendations are the
following four major factors:
1. The need for the addition of five (5) Fire Stations, four (4) Engine Companies and
one (1) Ladder Company during the next five years has been identified. While the
proposed plan identifies the need for each of these items, the budgetary
RMG & 88 NCFR Five Year Plan 10/2015-9/2020 (FINAL) Page 7 of 106
components and constraints will be evaluated annually to determine the District's
ability to achieve the goals. The current projected financial position of the District
shows the ability to fund 2 of the stations and purchase the apparatus needed to
support those facilities. Should financial resources not be sufficient for identified
needs, staff will reprioritize needs and determine financial feasibility.
2. Continued analysis of the District's organizational structure for greater efficiency
of District operations has identified the immediate need for seven (7) personnel in
the general staff level (2 information technology, 2 fleet maintenance, 1 logistics,
1 controller and 1 human resource director). There is also a need for -eighteen
(18) personnel at the shift level: 15 firefighters and 3 battalion chiefs. The budget
includes 15 firefighters (12 funded by the Safer Grant and additional firefighters
to replace those positions being vacated through attrition).
3. Personnel needed for the operations of the five new facilities over the next 5
years equates to sixty (60) positions (twelve per facility). In addition to support
the operational staff it has been identified that two (2) additional training
personnel were needed to support the continued growth of the District. The
funding for these positions is only identified for 2 facilities and 1 training position
over the next 5 years. Present financial constraints do not allow for the future
funding of 3 of the identified needed facilities or the personnel needed to operate
them.
RMG B 88 NCFR Five Year Plan 10/2015-9/2020 (FINAL) Page 8 of 106
4. Commitment to maintaining an apparatus replacement schedule and facilities
maintenance schedule by establishing and maintaining a replacement program
for apparatus and an updating program for the facilities is an essential
component of the plan. The apparatus replacement schedule will be based on
year, use, hours, mileage, repair costs, and capabilities of the unit. The facility
maintenance/update schedule will be based on expected useful life of equipment
(water systems, HVAC), necessary repairs, life expectancy and wear and tear.
The annual review of the financial capabilities will provide insight as to how the
apparatus replacement schedule will be followed. Currently, the District identified
the ability to replace one unit in the 15-16 fiscal year, when there are at least 4
firefighting apparatus that need to be replaced. Staff vehicles are also
considered for replacement and due to financial constraints is limited as well to
only those units in absolute need.
RMG & BB NCFR Five Year Plan 10/2015-9/2020 (FINAL) Page 9 of 106
HISTORY
In February 2014, the Boards of Fire Commissioners from the Big Corkscrew Island Fire
Control and Rescue District and the North Collier Fire Control and Rescue District in
discussions of merging the two Districts into one. An Interlocal Agreement was entered
into, allowing for the Administrative/Chief Officers to work together towards the common
goal. The Districts followed the path to merging as outlined by Florida Statutes Chapter
189 — working together with members of the community to: create a 5 year plan,
educate the constituents and hold a referendum election. Throughout the process the
two Boards insisted that service to the community be enhanced through greater
efficiencies and sharing of resources.
On November 4, 2014, history was made in Collier County as the Big Corkscrew Island
Fire Control and Rescue District and the North Collier Fire Control and Rescue District,
through a vote of their respective constituents (greater than 60% each), voted to merge
the two into one — the North Collier Fire Control and Rescue District.
On January 1, 2015, the North Collier Fire Control and Rescue District
began its journey.
The affairs of the District are governed by a Board of eight commissioners, reduced by
charter to five at the November 2016 General Election. They are elected by the
residents of the District and serve four year terms. The terms are staggered, so that no
more than two positions come up for re-election at the same time. The major
responsibilities of the Board are policy making and setting the annual budget. Serving
under the Board is the Fire Chief who is responsible for the day to day operations of the
District and carrying out the policy decisions of the Board.
North Collier Fire Control and Rescue District is an organization that is dedicated to the
citizens of the District by adhering to a high standard of professionalism in everyday
operations. The predecessors (North Collier and Big Corkscrew) of the District have an
RMG & 88 NCFR Five Year Plan 10/2015-9/2020 (FINAL) Page 10 of 106
impressive history of rapid growth, economic challenges and demographic change that
has created some unique challenges, requiring its members to adapt to new ideas and
methods.
Services currently provided by the North Collier Fire Control and Rescue District
include:
■ All types of Fire Response
■ Non -Transport Emergency Medical Services (ALS and BLS)
■ Hazardous Materials Response
■ Vehicle Extrication
■ Technical Rescue Techniques (TRT) including low/high angle, confined
space, trench, and building collapse rescues
■ Beach Patrol
■ Water Rescue/Boat operations
■ Fire Plans Review
■ Fire Prevention and Code Compliance Inspection
■ Fire Investigation
■ Public Fire and Life Safety Education
■ Dive Rescue
■ Community Emergency Response Team, (C.E.R.T.)
■ Serving Our Seniors, (S.O.S.)
■ Here For You
North Collier Fire Control and Rescue District also demonstrates effective working
relationships with other city and fire districts of neighboring jurisdictions. The District
established mutual and automatic aid agreements with these agencies to ensure that
each district or municipality has access to additional resources, if available, when
needed.
RMG & 88 NCFR Five Year Plan 10/2015-912020 (FINAL) Page 11 of 106
CURRENT RESOURCES AND SERVICE DELIVERY
Fire departments need a balance of three basic resources to carry out their emergency
mission successfully: people, equipment and facilities. Because firefighting is an
extremely physical pursuit and is a labor intensive service, the adequacy of personnel
resources is a primary concern. There must also be sufficient fire apparatus distribution
and standards of station coverage in order to protect the North Collier communities in
an efficient manner.
Stations
North Collier Fire Control and Rescue District has one -hundred fifty three shift
firefighters and 12 units deployed full-time from ten fire stations. Of the five needed
stations, four stations are included in this plan in order to increase coverage within the
next five years. Currently, the numbering of the stations and locations are as follows:
• Station 40, located at 1441 Pine Ridge Road
• Station 42, located at 7010 Immokalee Road
• Station 43, located at 16325 Vanderbilt Drive
• Station 44, located at 8970 Hammock Oak Drive
• Station 45, located at 1885 Veterans Park Drive
• Station 46, located at 3410 Pine Ridge Road
• Station 47, 2795 N. Airport -Pulling Road
• Station 48, 16280 Livingston Road
• Station 10, located at 13240 Immokalee Road
• Station 12, located at 21520 Immokalee Road
• Support Services Facility #1, Life Safety and Support Services Head Quarters,
6495 Taylor Road
• Support Services Facility #2, Fleet Services Sub -Station, 18665 Immokalee
Road
• Planned Station 410 — Immokalee Road Corridor— an identified need due to
RMG & 88 NCFR Five Year Plan 10/2015-9/2020 (FINAL) Page 12 of 106
distance traveled, existing and projected growth, and call volume.
• Planned Station 411, located near Airport Road and Orange Blossom —an
identified need due to call volume, and existing and projected growth.
• Planned Station 414, located on DeSoto Blvd — an identified need due to
projected growth.
• Planned Station 412 - 925 Oaks Boulevard — an identified need due to
construction in progress.
• Planned Station 413 - 121 Sun Century Road — an identified need due to
construction in progress and projected growth.
* Construction of the proposed facilities is contingent upon the District's financial
capabilities at the time the project is proposed.
Support Services Facility #2 (previously known as Station 11) is the oldest facility within
the District, built in 1981, with the interior remodeled in 2002 to become fleet services,
and the exterior metal skin replaced in 2005 after Hurricane Wilma. Improvements to
this station as well as to other stations within the District will be made as deemed
necessary by the Board of Fire Commissioners, and as financial resources are
available.
Firefighters assigned to each fire station are responsible for emergency first response in
a correspondingly numbered "Response District". It is important to note that the
distribution and the size of the territories has as much to do with growth history as with
geography and demand of the population this District serves. North Collier Fire Control
and Rescue District strives to serve the growing population by increasing the number of
stations and coverage locations as development and growth continues. However,
economic conditions and fee reductions over the last few years have resulted in a
reduction in both general fund and impact fee fund revenue. This loss of revenue has
affected the District's ability to construct new stations and add personnel where need
has been identified.
The Insurance Services Office (ISO) rates fire departments based on a complex
RMG & 88 NCFR Five Year Plan 10/2015-9/2020 (FINAL) Page 13 of 106
schedule of measurements that covers a wide range of factors significant to fire
protection. The ISO classification provides insurance companies with a standard
estimation of conflagration risk for fire insurance rating. One component that the
schedule weighs is the distribution of fire companies within the community. This
grading schedule suggests that developed areas in a city should have a fire department
within 1 '/2 miles travel distance. (Insurance Services Office, 2011). A circular response
area with a radius of 1 '/2 miles encompasses about seven square miles, less than the
current average service area of existing stations. At two -hundred sixty-four square
miles, our District should have thirty seven stations, based upon ISO standards. We
have identified additional locations within our District to be considered for station
locations as growth dictates and funding allows.
The location of fire stations within the District is currently distributed to cover the more
densely populated areas within the District. However, the need for new stations to
respond to areas of new development of single family and multi -homes has been
identified as well. Target areas identified as "in need of improvement in response times
and for growth" are located in the following areas, and as indicated on Attachment E —
"Heat Map":
1. Immokalee Road — east of 1-75 and West of Richards Road
2. Orange Blossom and Airport
3. U.S. 41 and Old U.S. 41 area
4. Oakes Blvd and Vanderbilt Road
5. East of Desoto Blvd
Currently, the highest call volume and response rate is estimated to be from Station 44,
Station 40 and Station 45 respectively.
Station 45 has a training tower and a training facility to meet the current training needs
of firefighters and citizens. Training rooms will be added to other planned stations to
facilitate the ongoing education requirements of the professional firefighter.
RMG & BB NCFR Five Year Plan 10/2015-9/2020 (FINAL) Page 14 of 106
Personnel
The General Fund Budget of the North Collier Fire Control and Rescue District for the
fiscal year 2015-2016 contains the financial provisions for a total of 223 employees and
elected officials. The classifications areas follows:
• Fire Rescue Line Personnel ..................................................
115
• Fire Rescue Line Officer Personnel .........................................
44
• Fire Rescue Support B.C., Logistics Captain ............................
2
• Fire Rescue Training Officers ....................................................
2
• EMS Training Coordinator, EMS Training Specialist .................
3
• Fire Plans Reviewers (non -bargaining) .....................................
4
• Fire Prevention and Inspection Personnel ...............................
15
• Public Education Specialist (PES)/Fire Inspector ......................
1
• Fire Rescue Chief Officers Non -Bargaining Unit .......................
8
• Administrative Personnel.............................................8
FT, 1 PT
• Computer Network Administrator ...............................................
2
• Community Outreach.................................................................
2
• Public Information Officer.............................................1
PT
• Facilities Coordinator.................................................................
1
• Facilities Technician..........................................................1
• Custodian........................................................................1
• Fleet Technician........................................................................
4
• Elected Fire Officials..................................................................
8
Total................................................................................................. 223
The North Collier Fire Control and Rescue District is an Equal Opportunity Employer
(EOE), and the District strives to meet all applicable standards set by the E.E.O.C. as
well as the Americans with Disabilities Act. A future five-year goal is identified to
expand the Human Resource Division within the District so as to directly address labor
RMG & BB NCFR Five Year Plan 10/2015-9/2020 (FINAL) Page 15 of 106
relations, benefits and federal and state regulation compliance. However, this
expansion is not provided for in the current Plan due to anticipated financial constraints.
The current District established minimum apparatus staffing is three firefighters per
engine and aerial company and 2 per squad. However, this is not uniform throughout
the District due to financial constraints.
North Collier Fire Control and Rescue District's current staffing reflects 51 field
operations personnel on duty twenty-four hours per day. Assuming a rather
conservative leave ratio of 20% for vacation, Kelly Days, and personal leave, the District
allows for personnel to be off duty for reasons including, but not limited to, sick time,
family leave, workers compensation, military, disability and jury duty. The District
assigns a minimum of thirty-nine response personnel to each of its three shifts. With
only seven scheduled off, the District meets preferred staffing.
Apparatus and On-Qu1y Staffing
RMG & 88 NCFR Five Year Plan 10/2015-9/2020 (FINAL) Page 16 of 106
Assigned
Station #
Apparatus
ID
Assigned
Staffing
Preferred
Staffing
Safe
Staffin
1
40
Engine 40
115
5
4
3
2
40
Squad 40
124
2
2
2
3
1 44
Squad 44
1
2
2
4
42
Engine 42
109
4
4
3
5
43
Ladder43
934
4
4
3
6
44
Tower44
933
4
4
3
7
44
Engine 44
92
5
4
3
8
44
SRU 44
90
0
0
0
9
45
Squad 45
1213
2
2
2
10
45
BC -40
1994
1
1
1
11
45
Engine 45
93
5
4
3
12
46
Engine 46
110
4
4
3
13
45
Lt 41
928
1
1
N/A
14
45
Capt 410
923
1
1
N/A
15
45
Captain 41
932
1
1
N/A
16
42
Brush 42
4053
0
0
0
17
45
Reserve Eng
94
0
0
0
18
44
Brush 44
80
0
0
0
19
46
Brush 46
4054
0
0
0
RMG & 88 NCFR Five Year Plan 10/2015-9/2020 (FINAL) Page 16 of 106
20
45
SRU 41
91
0
0
0
21
45
SRU 45
86
0
0
0
22
47
Ladder47
98
4
4
3
23
Boat Dock
Boat 41
968
0
0
0
24
Shop
Pumper
127
0
0
0
25
44
UT44
1411
0
0
0
26
Shop
U 42
53
0
0
0
27
44
BP44 T
2971
0
0
0
28
44
BP 44
1296
0
0
0
29
44
U 44
1447
0
0
0
30
40
Boat 40
56
0
0
0
31
40
BT 40
56-T
0
0
0
32
45
BT 41
1100
0
0
0
33
44
Boat 43
55
0
0
0
34
44
Boat 44
1248
0
0
0
35
43
BT43
55-T
0
0
0
36
44
BT 44
1247
0
0
0
37
45
HM 41
63
0
0
0
38
45
HM 42
113
0
0
0
39
SC
HUR 43
1116
0
0
0
40
45
CERT 40
64
0
0
0
41
45
GEN 45
119
0
0
0
42
45
TRT 41
62
0
0
0
43
45
AIR 45
114
0
0
0
44
45
FTA Air
1133
0
0
0
45
45
TRT 42
765
0
0
0
46
73
PETC
54
0
0
0
47
BT44A
43631
0
0
0
48
Shop
Investigation
1991
0
0
0
49
45
BST2
WT8F
0
0
0
50
45
BST1
WT8E
0
0
0
51
42
WT42
2977
0
1
1
52
10
Engine 10
3
3
3
53
10
Attack 10
0
0
0
54
10
Water Tender
10
0
0
0
55
10
Brush 10
0
0
0
56
12
Engine 12
3
3
3
57
12
Attack 12
0
0
0
58
12
Water Tender
12
0
0
0
59
12
Brush 12
0
0
0
60
10
UTV
0
0
0
Totals
49
49
38
RMG & BB NCFR Five Year Plan 1012015-9/2020 (FINAL) Page 17 of 106
The District operates a fleet of front line apparatus that includes 10 engines, 3 aerial
apparatus, including 2 ladder trucks and 1 tower ladder, and 1 squad unit. All of these
are determined to be in good working condition by the District's fleet staff. The model
year of the front line apparatus ranges from 1998 to 2015. Average age of the front line
fleet is 8.0 years. In addition to the front line fleet, the District has 3 engines in reserve.
The telesquirt and tower are categorized in fair condition. The reserve units are used to
replace front line units when they are out for repair or service. The reserve vehicles
range in years from 1983 to 2004.
The District also maintains a fleet of general staff support vehicles:
General:
Sunnort Services:
Vehicle
Fixed Asset
Use
1 _
Ford F-250
1117
Safety Officer
2.
Ford Van 250
74
K-9 and Deliveries to Stations
3.
Ford Expedition
84
U43
4.
Ford F350
86
SRU 45
5.
Ford F550
935
SRU42
6.
Ford F550
1086
Special Ops
Sunnort Services:
Trainina:
Vehicle
Fixed Asset
Use
1.
Chevy Van
66
Maintenance
2_
Ford Ranger
78
Mechanic Take Home
3.
Ford F450
121
Mechanic
4.
Ford F150
461
Logistics
5.
Ford F250
3007
Maintenance
H6.
Ford F250
Mechanic Take Home
Trainina:
RMG & BB NCFR Five Year Plan 10/2015-9/2020 (FINAL) Page 18 of 106
Vehicle
Fixed Asset
Use
1.
Ford F150
65
Reserve
2.
Ford Expedition
101
Reserve
3_
Ford Expedition
107
Training Commander
4.
Ford Expedition
932
Training Captain 410
5.
Ford Explorer
227
Training Lt 41
RMG & BB NCFR Five Year Plan 10/2015-9/2020 (FINAL) Page 18 of 106
Chief Officers/Administration:
Inspection Bureau:
Vehicle
Fixed Asset
Use
1.
Ford Expedition
228
Chief 40
2.
Ford Explorer
229
Chief 41
3.
Ford F250
123
Chief 42
4.
Ford Expedition
929
Chief 43
5.
Ford Expedition
927
Chief 44
6.
Ford Expedition
928
Chief 45
7.
Ford Expedition
103
Battalion Chief 42
8.
Ford Explorer
82
I.T.
9.
Ford Explorer
344
Chief 10
10.
Ford Expedition
930
Chief11
11.
Ford Expedition
1223
Chief 12
12.1
Ford Explorer
1224
Community Outreach
Inspection Bureau:
Total Vehicles — Line and Support ............................................................104
RMG & BB NCFR Five Year Plan 1012015-912020 (FINAL) Page 19 of 106
Vehicle
Fixed Asset
Use
1.
Ford Explorer
117
FM 41
2.
Ford Explorer
126
DFM 43
3.
Ford F150
931
INS 43
4.
Ford Taurus
108
Spare
5.
Ford Taurus
111
Spare
6.
Ford Taurus
112
S.O.S.
7.
Ford Ranger P/U
128
Inspector 40
8.
Ford F150
266
P.E.O./Inspector
9.
Ford F150
344
Inspector 47
10.
Ford F150
930
DFM 42
11.
Ford F150
1223
Inspector 45
12.
Ford F150
1224
Ins ector 42
13.
Ford F150
1409
Inspector 49
14.
Ford F150
Inspector 10
Total Vehicles — Line and Support ............................................................104
RMG & BB NCFR Five Year Plan 1012015-912020 (FINAL) Page 19 of 106
EMERGENCY MEDICAL SERVICES
The Emergency Medical Services Division (EMS) of North Collier Fire Control and
Rescue District is dedicated to saving the lives of the residents and visitors within
District boundaries as well as those in the surrounding areas.
On February 8, 2011, the District was issued a Certificate of Public Necessity and
Convenience (COPCN) by the Collier County Board of County Commissioners to
provide pre -hospital, non -transport Advanced Life Support Service to the residents and
visitors of the North Collier Fire Control and Rescue District.
On February 28, 2011, the State of Florida Department of Health officially licensed the
District's Advanced Life Support program, and on April 1, 2011, the District successfully
passed the final State of Florida Bureau of Emergency Medical Services System
inspection with no deficiencies noted.
Presently, the North Collier Fire Control and Rescue District responds to more than
9,000 Medical Emergency Calls (see Graph A) in both the capacity as an Advanced Life
Support (ALS) and Basic Life Support (BLS) provider, utilizing a combination of first
response vehicles and medically equipped fire trucks.
Once a 911 call is received into the Sheriffs Office Dispatch Center, and based on the
information provided by the caller, the call is then appropriately coded to ensure the
closest and most appropriate District ALS/BLS apparatus is dispatched.
All District Paramedics are not only State of Florida Certified, they must also
successfully complete the District's Medical Director's comprehensive credentialing
requirements prior to being allowed to perform as a Paramedic.
In Collier County, transport services are provided by Collier County Emergency
Services Department (EMS). On occasions, when a patient's medical condition
dictates, or the District's Paramedic initiates Advance Life Support procedures prior to
the arrival of the Collier County transport unit, a District Firefighter/Paramedic and/or
EMT will provide additional clinical support during the transport phase of the call by
riding along with the patient to the hospital.
Since 2011, the District has ridden to the hospital 2,189 times utilizing 2,516 personnel
(see Graph B).
RMG & BB NCFR Five Year Plan 1012015-9/2020 (FINAL) Page 20 of 106
GRAPH A
16000
14000
12000
10000
8000
6000
4000
2000
0
NFPA (EMS Calls) 320-329
'y'' ,yb ea ea ea ea ea ea
Q`ON Q`ON Q`61e Q`o�e Qt01e Qto�e
■ 2013
■ 2014
■ 2015 -projected
■ 2016 -projected
■ 2017 -projected
■ 2018 -projected
■ 2019 -projected
■ 2020 -projected
Graph A is based on the historical assumption of a projected 8% increase per year.
This Graph does not include projected increases in population.
GRAPH B
3000
2516
2500
218
2000
1500
•A htt'—PR.1 a of CtrSp 6
1000
72 533620 566651
500 380426 4194 291347
ori
2011 2013 2015
Graph B indicates the amount of times District personnel has, ridden along to hospital.
RMG & BB NCFR Five Year Plan 1012015-9/2020 (FINAL) Page 21 of 106
EMS Mission
The fundamental and unique mission of the EMS Division is to develop and continually
improve the medical care system, while assuring high quality patient care and
appropriate response in emergency situations. In cooperation with other area agencies,
the Division promotes all aspects of a comprehensive system of pre -hospital emergency
medical care along with basic and advanced life support services.
The provision of patient care is a responsibility given to certified individuals who have
completed a medical training and evaluation program. Pre -hospital certified providers
are required to adhere to the standards of the certifying agency and the medical
protocols authorized by the Office of the Medical Director as well as local, federal, and
state agencies.
With a commitment to excellence and professionalism, the EMS Division works together
in collaboration and partnership with other agencies outside of its structure who share
the same vision and values. Mutual respect with other providers is the cornerstone for
all of its working relationships. Integrity, honesty, and ethical behavior guide all
endeavors within a framework of diverse ideas, cultures, ethnicities and backgrounds —
all which strengthen the Division's efforts and enables the accomplishment of its
important goals.
The District's Advanced Life Support section is managed by a Deputy Chief of EMS, a
Captain -EMS Coordinator, an EMS Training Lieutenant, and the Office of the Medical
Director which is comprised of a Medical Director and four (4) Associate Medical
Directors. The Deputy Chief of EMS is responsible for the overall EMS operations,
budget oversight, development of policies and procedures, assuring compliance with all
State statutory requirements, and maintaining direct communication with the District's
Office of the Medical Director.
In addition, the EMS Division in conjunction with the OMD holds a bi-monthly EMS
Council meeting_ The EMS council has representatives from all the local hospitals,
Collier County EMS Department, Collier County Sheriff's Office, Lee Memorial Trauma
Center, Greater Naples Fire Control & Rescue District, City of Marco Island Fire &
Rescue Department, City of Naples Fire & Rescue Department, Collier County Public
Safety Authority (PSA), Drug Free Collier, Collier County Injury Prevention Coalition,
Fire Commissioners and members of the public.
RMG & 88 NCFR Five Year Plan 10/2015-9/2020 (FINAL) Page 22 of 106
EMS Division Operational/Logistics
The EMS section's day-to-day field operations includes assuring the proper unit
response, establishing command on high risk calls, the delivery of on -scene care, and
meeting logistic needs are provided by the EMS Captain. The EMS Captain
communicates with vendors regarding product availability, bids/price quotes, status of
orders, problems, discrepancies, or other issues; conducts research of District files,
inventory of records, electronic data sources, prepares reports as needed for review by
the Deputy Chief or other superior officers. Assist in the development, implementation
and monitoring of cost savings programs to minimize overall costs. Assist in the
development, implementation and monitoring of the Districts medical supply program.
Assist in the development, coordination and monitoring of the Districts medical
equipment maintenance program and reviews work orders and maintenance reports.
EMS Division Training/Quality Assurance
The EMS Training Lieutenant is responsible for the Medical Training sector. Develops
programs to ensure the District and its EMTs and Paramedics meet State, Federal, and
local standards and have all the necessary equipment to do their job in order to save
lives. Training is comprehensive and includes mandatory continuing education for EMTs
and Paramedics to remain credentialed in their field of service as required by the State
of Florida and the Office of the OMD. Understanding the importance of education, the
District provides additional elective education as well to its EMTs and Paramedics.
These Continuing Education Units (CEUs) are above and beyond the minimum as
required by the State.
In addition to State -level credentialing, all District EMTs and Paramedics are
credentialed every two years by the District itself. The credentialing process ensures
that all medical personnel retain their medical skill sets. District credentialing includes
education classes, written tests, and one-on-one interviews with the District's Medical
Director.
The Training Section also continually monitors medical protocols, revising them as
national standards change and improve. National conferences as well as local and
regional councils facilitate the exchange of protocol information, allowing the District to
always provide the latest in medical services.
RMG & 88 NCFR Five Year Plan 10/2015-912020 (FINAL) Page 23 of 106
Division Responsibilities:
F
EM oordinator
2014-2015 - Current
Administrative Assistant
Office of the Medical Director
Office of the Medical Director (OMD) Mission Statement
The overall objective is to provide a venue of open discussions between stakeholders to
facilitate and prompt the "prompt, compassionate, and clinically excellent care.
The Office of the Medical Director of the North Collier Fire Control and Rescue District is
a physician led group responsible for the comprehensive medical oversight of all non -
transport clinical care provided within the District.
Developed as a collaborative effort between the District's EMS staff members and
Medical Directors, the Office currently supports more than 180 individual providers
which respond to more than 9,000 medical calls per year. Additionally, it interfaces with
other Collier and Lee County fire departments, Collier and Lee County EMS Systems,
and four local hospitals including Lee County Trauma Center and Collier County's only
pediatric hospital.
The Office also collaborates with other agencies including the Public Health
Department, the Collier Injury Prevention Coalition, North Collier Emergency Medical
Services Advisory Council, Drug Free -Collier, and the Collier County Fire Chiefs'
Association. The Lee County Medical Care Council provides valuable resources to the
Medical Director's Office.
Other roles of the Office of the Medical Director includes providing medical consultation,
support with hands-on medical care at local hospitals, clinics, and providing
representation of the Department at state, local, and federal agency levels.
Taking the lead in medical strategic planning and medical protocol development and
ensuring services and operations lead to improve community health outcomes also
dominating the focus for the Office. The Office of the Medical Director ensures the
RMG & 88 NCFR Five Year Plan 10/2015-9/2020 (FINAL) Page 24 of 106
health and safety of our diverse and changing community today and for future
generations.
EMS DIVISION'S FIVE YEAR PURPOSE OF THE STRATEGIC FRAMEWORK
The Districts EMS Division and the Office of the Medical Director are currently
evaluating changes which are taking place in our local and national healthcare system
as well as the future impact that the Affordable Healthcare Acts (AHA) will have in the
delivery of out -of hospital care.
The expected changes will introduce significant challenges to EMS systems which are
not proactively planning significant changes to the current EMS model which has not
changed since the 1960's. It is important to note that with change also come
opportunities for improvement to even expand our current reach into our community.
It is important to note that the two (2) principle areas which directly impact the EMS
Division is increase in call volume which causes increase in demand on the Quality
Assurance (QA) program and increase in personnel which adds additional demands on
the EMS Training section responsibilities.
In 2014 - 2015 the EMS Division has 185 sworn FF/EMTs and FF/Paramedics to
educate and monitor through the Quality Assurance Program. This number has
increased by 37% since the 2013/14 due to the hiring of personnel for station 48,
merger with Big Corkscrew Island Fire Control & Rescue District and replacement of
personnel due to planned retirements. This trend is expected to continue to climb with
future projects as Station 411, 410, 414, 412, and 413, which will potentially add
another 75 FF EMT/Paramedics.
The current EMT & Paramedic to instructor/Quality Assurance ratio is creating
challenges in maintaining high level of Didactic - hands on / simulation training and
Quality review expected from the Office of the Medical Director. As stated above, with
the expected additional personnel this area needs to be addressed within the next 12-
18 months.
RMG & BB NCFR Five Year Plan 10/2015-9/2020 (FINAL) Page 25 of 106
This Graph shows the additional 22 new hires for the North Collier Service
Delivery area and 28 personnel from Big Corkscrew Service Delivery area. The
increase in FY 16 is predicated on the hiring of 15 personnel being funded by the
SAFER grant. If the grant is not awarded then the projection needs to be re-
calculated.
EMTs/Paramedics
300
250 230 242
200
150
100
50
n
C)ti�\•''S C)ti�\•'b C)tia\,y4i5�aN,:" � NN ab51ay'LS�aN
,11
ti T ti ea ea yea yea yea
e�' e�' e� • e� • e�
Cpl Cpl Cpl Cpl Cpl
1(0Q y1Q .yOQ '�R ,COQ
�otiy\ "otic\.�o,��\ �oti�\ 4P\
■ 2012/13
■ 2013/14
■ 2014/15
■ 2015/16 projected Sta 411
■ 2016/17 projected Sta 410
■ 2017/18 -projected Sta 414
■ 2018/19 -projected Sta 412
■ 2019/20 -projected Sta 413
With that said, the recent and projected increase in EMS related calls and concurrent
projected increase in personnel related to the addition of stations is overstressing the
current capabilities of the EMS Division. Without responsible and strategic expansion of
the EMS Division, it will reach a point of critical failure.
RMG & 88 NCFR Five Year Plan 10/2015-9/2020 (FINAL) Page 26 of 106
110 on
10NO
0
0
INN
Elm
ONE
N
C)ti�\•''S C)ti�\•'b C)tia\,y4i5�aN,:" � NN ab51ay'LS�aN
,11
ti T ti ea ea yea yea yea
e�' e�' e� • e� • e�
Cpl Cpl Cpl Cpl Cpl
1(0Q y1Q .yOQ '�R ,COQ
�otiy\ "otic\.�o,��\ �oti�\ 4P\
■ 2012/13
■ 2013/14
■ 2014/15
■ 2015/16 projected Sta 411
■ 2016/17 projected Sta 410
■ 2017/18 -projected Sta 414
■ 2018/19 -projected Sta 412
■ 2019/20 -projected Sta 413
With that said, the recent and projected increase in EMS related calls and concurrent
projected increase in personnel related to the addition of stations is overstressing the
current capabilities of the EMS Division. Without responsible and strategic expansion of
the EMS Division, it will reach a point of critical failure.
RMG & 88 NCFR Five Year Plan 10/2015-9/2020 (FINAL) Page 26 of 106
EMS VISION
PROPOSED FOR 2015-2016
The EMS Division identified several areas of needs during the 2015-2016 budget with
the addition of a Battalion Commander of EMS. This position will be responsible for the
day to day field operations and logistical needs in addition to direct oversight of the EMS
Training Coordinator and indirect oversight of the EMS Training Lt. and Field Training
Officers. Field Training Officers is additional need that was identified by the EMS
Division. Although these positions are new full time positions, they are incentive
positions as they will have additional responsibilities. Additionally, if the District decides
to provide Mobile Integrated Healthcare services, the EMS Division suggests the
creation of a Mobile Integrated Healthcare Coordinator position. This position will be
funded through revenue generated from the fee for service charges for the provision of
services.
2015-2016
EMS Division
Administrative Assistant
EMS Battalion Office of the Medical Director
der
EMS Coordinator
EMS Training
FTO (2)
FTO (2)
FTO 121
Mobile Integrated
Healthcare Coordinator
The box highlighted in red illustrates the addition of a new position and the boxes
highlighted in yellow are the incentivized positions for the EMS Training Division.
The box highlighted in green is illustrating the purpose and needs of this position
if the District decides to expand into the Mobile Integrated Healthcare in which
case this position will be funded based on revenue generated from the program.
RMG & 88 NCFR Five Year Plan 10/2015-9/2020 (FINAL) Page 27 of 106
PROPOSED FOR 2016-2017
In 2016-2017 the EMS Division proposes to continue to support the EMS Medical
Training sector through the addition of a second EMS Training Officer. This request is
supported with the addition of 15 personnel. Also the EMS Division proposes to add a
funded Associate Medical Director that will assist the Medical Director with providing
medical continuing education, field medical support, and Quality Assurance Reviews.
2016-2017
I EMS Division I
I Administrative Assistant I
EMS BattalionI j Office of the Medical Director
Commander
EMS Coordinator Associate Medical
Director
EMS Training Mobile Integrated
Healthcare Coordinator
I FTO (2) 1
FTO (2)
--LFTO (2)
RMG & 88 NCFR Five Year Plan 10/2015-9/2020 (FINAL) Page 28 of 106
PROPOSED FOR 2017-2020
In 2017-2020 the EMS Division is proposing to add a dedicated Quality Assurance
Performance Measure position, an EMS Trainer Position, an Associate Medical
Director, and three Field Training Officers. It is projected that in FY 20 the District will
be responding to over 14,500 EMS medical calls for services with approximately 275
personnel furthering the need to expand the Quality Assurance and training program
and broadening the Divisions need for meaningful performance measures.
2017-2020
I EMS Division I
Administrative Assistant 9
EMS Battalion Office of the Medical Director
Commander
Associate Medical
EMS Coordinator Director
EMS Training Mobile Integrated
Healthcare Coordinator
EMS Training
FTO (3) LQuality Assurance —
Performance Measure
FTO (3) Coordinator
FTO (3)
RMG & BB NCFR Five Year Plan 1012015-912020 (FINAL) Page 29 of 106
Summary of EMS Five Year Plan
Additional Personnel
2015-2016
2016-2017
2017-2020
Battalion Commander
1
0
0
Mobile Integrated
Healthcare Coordinator
1
0
0
Associate Medical Director
0
1
1
EMS Trainer
0
1
1
MIH/QA
0
0
1
The Highlighted numbers are not reflected in the Financial Plan.
CONCLUSION
In conclusion, the EMS Division's key focus is public safety. The EMS Training sector
will continue to be proactive to encourage the educational advancement of its
employees, especially those seeking to advance their medical knowledge. The EMS
Division will also continue to evaluate the medical needs of our residents and work with
the District Medical Director, the Collier County Office of the Medical Director, and the
North Collier Fire District Board of Commissioners to expand and improve the District's
ability to provide medical care at both the Basic Life Support and Advance Life Support
levels.
The NCFD delivers excellent service to its citizens and visitors with courage,
competence, and compassion like no other. We provide unbeatable customer service
driven by sound fiscal management. With your continued support, we will demonstrate
to others the power of strong leadership and with resilience we transform challenges
into instruments of progress with the belief and assurance that change is possible.
RMG & 88 NCFR Five Year Plan 10/2015-9/2020 (FINAL) Page 30 of 106
SPECIAL OPERATIONS
The North Collier Fire Control and Rescue District provides various extrication services.
The District strives to maintain a high level of training to be prepared to handle
emergencies such as those requiring vertical line rope rescues, confined space, and
trench collapse, swift water and deep water rescue. The District participates with the
U.S. Coast Guard in boat rescue and fire fighting operations with the District's four (4)
boats. Boat 41 is equipped with a 750 G.P.M. fire pump. The District has a thirty-five
(35) member dive team, with additional HAZMAT trained personnel on staff that are not
part of the team. The additional personnel can be utilized as needed during emergency
events, the team is simply limited in size for financial purposes. These personnel have
the necessary training and equipment to respond to Hazardous Materials and Weapons
of Mass Destruction. The District has been pro -active by certifying three Public Safety
Scuba Instructors, with 5 additional personnel ready to go through a supervised
instruction period to be certified. This depth in instructors was done to prepare for the
retirement of personnel, so the Dive Team can maintain continuity of operations. The
instructors are necessary to maintain the skills and training levels of a modern well
equipped twenty -seven member Dive Rescue Response team.
Currently, there are fifty-one (51) firefighters assigned to a shift at NCFR. Significant
time is spent training on to ensure adequate personnel are available to handle an
incident at any given time. Skill mastery and retention becomes a significant concern
when combining these training demands with normal firefighter in-service advanced
firefighting courses, hazardous materials training, dive team training, boat operations
training, inspector training, and officer development programs. In a district such as
North Collier, specialized certifications, training and advanced skill development are
essential elements in the provision of service to the residents of the District.
RMG & BB NCFR Five Year Plan 10/2015-9/2020 (FINAL) Page 31 of 106
Fire Response Assignments
The North Collier Fire Control and Rescue District has developed standard assignments
for the dispatch of personnel and apparatus to various types of calls for service. These
assignments vary from as many as eight (8) emergency vehicles to as few as one (1),
depending on the type and severity of the emergency. The following table lists the
assignments. While we judge them as typical of the industry as far as the number of
apparatus, current North Collier Fire District staffing conditions could result in the
response of as few as fifteen (15) firefighters to structure fires, depending on the type of
fire dispatched. This could create safety concerns on initial operations, particularly mid
to large sized structures. However, larger sized structures (commercial buildings) would
have six (6) additional personnel responding on two additional apparatus. It is also
important to note that we maintain a minimum staffing of three (3) on all engines and
ladder companies. However, according to NFPA 1710 these apparatus should have at
least a minimum of four (4) on duty personnel assigned. NFPA 1710 further states that
there should be five (5) to six (6) firefighters per vehicle when a district has high hazard
occupancies. Our District recognizes that we have a significant number of high hazard
occupancies.
Emergency Service Performance
The North Collier Fire Control and Rescue District responds to a variety of emergencies.
There was a mix of emergency responses made by the District for the period of 2014.
RMG & 88 NCFR Five Year Plan 10/2015-9/2020 (FINAL) Page 32 of 106
Engines
Ladders
Rescue
EMS calls:
1
(or) 1
House Fires:
3
1
1
All other fires:
3
Commercial Fires:
4
2
1
High Rise Fires:
4
2
1
Emergency Service Performance
The North Collier Fire Control and Rescue District responds to a variety of emergencies.
There was a mix of emergency responses made by the District for the period of 2014.
RMG & 88 NCFR Five Year Plan 10/2015-9/2020 (FINAL) Page 32 of 106
Incident Totals by Type Based on
Calendar Year 2014
10,500
9,000
7,500
6,000
4,500
3,000
1,500
C
N r
U fd
� U
C
N
oo
LO
co
E a
C .0
08
WM
Wr
(� M
NW
W
Information created by North Collier Fire Control and Rescue District
Image Trend and FireHouse Reporting systems, NFIRS 5.0
Of the total responses, roughly 60% of the emergencies handled by the District were for
emergency medical assistance and 25% were classified rescue and incident mitigation.
Because the workload of the District fluctuates, it is important to know when calls are
occurring, including time of day, day of week and month of year. Creative deployment
solutions can be developed based on this information. The charts below represent 2014
data.
Responses by time of day vary significantly, as is expected. Peak response loads occur
between the hours of 8:00 a.m. to 8:00 p.m.
RMG & BB NCFR Five Year Plan 1012015-912020 (FINAL) Page 33 of 106
24:00
20:00
y, 16:00
ca
0
m 12:00
E
i=
8:00
M
M
Incident Occurrences Based on Time of Day
Based on Calendar Year 2014*
0 200 400 600
Incidents Per Time of Day
F5y
M
Information created by North Collier Fin; Control and Rescue District
Image Trend and FireHouse Reporting systems, NFIRS 5.0
Response Times and Goals
A goal of a six (6) minute response time to emergency calls for service is an ambitious
goal given the widespread geographical nature and traffic congestion of the service
area.
The North Collier Fire Control and Rescue District structure fire response for the first
arriving unit for the calendar year 2014 were analyzed to determine the following:
—), The average dispatch -to- en-route/response time: 2:06 minutes (dispatching
the calls)
-+ The average en -route -to -arrive time: 4:43 minutes
The average Alarm to on scene time: 6:49 minutes
RMG & 88 NCFR Five Year Plan 10/2015-9/2020 (FINAL) Page 34 of 106
As indicated above, the average number of responses exceeds the six (6) minute goal.
Time of day also has some influence on response time performance (rush hour, etc.).
Response time performance within each of the "District" fire station coverage areas
shows little variation. The District has utilized a squad, or a smaller rapid response
vehicle in the Northern part of the District for several years, when staffing permits.
This suggests that the utilization of squads in a combination of improving geographic
coverage station area will be vital in attempting to maintain response times with
increased service requests. The following sections discusses factors that influence
response times in more detail and reviews the analysis of issues significantly impacting
response time performance for North Collier Fire Control and Rescue District.
Response Time Sequence
There are eight (8) stages of events that occur from the inception of the emergency
being detected until arrival of response crews. The amount of time these stages take
directly influences overall accomplishment of a response time objective. These stages
are:
1. Detection - The discovery that an emergency exists.
2. Report - The establishment of contact with the Emergency Communications
Center (ECC) — Calling 911.
3. Call Triage- The activity of the ECC call -taker to establish the nature of the
emergency.
4. Call Processing - The identification of which units should be dispatched based on
the nature of the emergency.
5. Dispatch - The notification of response units of the type and location of the
emergency based on availability. In the event the primary unit is on call, the next
closest unit would be dispatched.
6. Turnout - The time between Dispatch and the first movement of the
vehicle(s) towards the location of the emergency.
RMG & 88 NCFR Five Year Plan 10/2015-9/2020 (FINAL) Page 35 of 106
7. Travel - The time taken to travel from the response unit's location at the
time of dispatch to arrival at the location of the emergency.
8. Setup - A variety of tasks accomplished by response crews to prepare for initiation
of incident intervention (checking for occupants and hazards, setting up hose
lines, establishing water supply, etc.).
The two most relevant stages for the purpose of this analysis are turnout and travel.
Turnout and travel times for this time period were analyzed to determine the overall
effect they had on a six -minute response time objective.
Based on this analysis, it is clear that wide -spread geographic coverage contributes
to long travel times, thus resulting in response time performance being outside of the
goal of six (6) minutes 90% of the time.
RMG & 88 NCFR Five Year Plan 10/2015-9/2020 (FINAL) Page 36 of 106
FIRE AND LIFE SAFETY DIVISION
Prevention and Inspection
The North Collier Fire & Rescue District routinely provides a variety of services to that
do not involve emergency response. These services have a significant impact on the
ability of the fire district to accomplish its primary mission. The mission of the Life Safety
Division is to minimize the risk of life and property loss from fire by controlling and
eliminating hazardous conditions before a fire occurs. A well planned and executed fire
inspection and public education program is an effective way to accomplish this mission.
Fire inspection, code enforcement, and public education can be methods of reducing
the occurrence of fire by eliminating the precursors to fire and teaching fire safety. It is
always better to prevent a fire rather than fight it. Therefore, these are direct steps
toward protecting the community from the dangers of fire.
It has been shown that aggressive fire inspection and code enforcement programs can
reduce fire occurrences by eliminating ignition sources. In addition, proper enforcement
of life safety codes can improve the chances of survival for occupants should a fire
occur.
The Fire Prevention Bureau operates with a staff of personnel, including the Deputy
Chief of Fire Prevention and Life Safety, the Fire Marshal/Battalion Commander of Fire
Prevention, two Deputy Fire Marshals/ Captains of Fire Prevention, 8 Fire Inspectors,
one Public Education Officer/Fire Inspector, 4 Fire Code Plan Reviewers and three
Administrative Assistants. The Fire Prevention Bureau is located in the North Collier
Fire Control and Rescue District Support Services Headquarters building at 6495 Taylor
Road. The North Collier Plan Review office is located at 2800 N.Horseshoe Drive.
RMG & 88 NCFR Five Year Plan 1012015-912020 (FINAL) Page 37 of 106
Deputy Chief i_
' Admin Assistants
z -FTE
BC/FM
DFMlCAPT
5
(New Construction}
-
i Inspectors , PlajLRevieweTs.
4- FTE
DFM/Capt. {
(Existing Bldg) j
Inspector
7—FTE
(5 Inspectors, ]Public
ucation, I Quality Assuran
The primary responsibilities assigned to the Life Safety Division are divided into the
sections as listed below:
➢ Existing Building Inspections
Water Supply
➢ Plan Review
➢ New Construction Inspections
➢ Public Education
➢ Fire Investigation
➢ Quality Assurance
Existing Building
Based on data provided by internal database, there are approximately 7,641
commercial and multi -family residential buildings located within the Fire District. The
main objective of the Existing Building Division is to conduct fire inspections of existing
commercial and multi -family residential buildings to insure compliance with the Florida
Fire Prevention Code.
In addition, they conduct Certificate of Occupancy fire inspections, follow-up inspections
on Notices of Violations issued by the Fire Operations Division, night inspections of
assembly occupancies, respond to complaints made by citizens, and ensure the
RMG & BB NCFR Five Year Plan 1012015-9/2020 (FINAL) Page 38 of 106
compliance of existing fire protection systems and fire hydrants. The North Collier Fire
Rescue District consists of a diverse combination of occupancies which include
Healthcare, High-rises, Apartment Buildings, Industrial, Educational, and Assembly,
Mercantile and specialized structure or mixed use structures.
The short term goal of the Existing Building Division is to conduct fire inspections on all
buildings within the Fire District every three years that have been assigned low hazard,
and to maintain an efficient systematic Existing Building Fire Inspection Program. All
high hazard occupancies, target hazards and facilities requiring annual state licensing
will have inspections conducted on a more frequent basis. All annual fire safety
inspections that were required by law including healthcare, childcare and schools were
conducted in 2014.
The 2015 goal of the Existing Building inspection program will be to conduct annual fire
inspections on 33% of the Fire District's buildings. With the assistance of One -Step data
base software system, the Fire District now has the capability to identify buildings by
their last annual or occupational license inspection date.
The latest software upgrade implemented in FY 2014 -2015 provides cloud based
accessibility to Fire Prevention Database and updated Florida Fire Prevention Code.
Inspectors are now fully mobile and can access and enter information through Wi-Fi
technology. As of May 2015 the Existing Building Division has conducted 3,522
inspections including 1,262 new construction inspections due to service demand within
the construction industry in the District. The Existing Building Division is currently
working at 64.47% and providing 35.53% support to new construction inspection
demands. The long term goal of the Division based on the number of buildings presently
located within the Fire District will require a re-evaluation of the systems used to
conduct existing building inspections and possibly the addition of 2 more Existing
Building Inspectors.
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New Construction
The primary responsibility of the New Construction Division is to review and verify that
the design, construction, alteration, modification, and repair of all buildings under
construction within the Fire District are compliant with the Florida Fire Prevention Code
and all applicable Florida Building Code elements. In addition, every life safety system
(fire alarm, fire sprinkler, fire pump, emergency generator, private underground fire
main, private hydrant, kitchen fire suppression system, and kitchen ventilation system)
receives a separate Collier County permit and must be inspected and verified to be fire
compliant. Multiple inspections are necessary during the various stages of construction
of both the building permits and life safety system permits in order to insure the
provisions of the code are met. Since October 2014 through May 2015, eight thousand
three hundred seventy eight (8,378) new construction inspections have been performed.
Inspections are scheduled by the building contractor when the project is ready to begin
inspections. The inspection is scheduled within a 24 to 48 hour time frame. The New
Construction Division consistently meets this scheduling goal and currently is exploring
to enhance service to schedule within 24-36 hours.
Currently the Division is training 2 inspectors from existing building division to assist
with new construction inspections to meet the increase demand forecasted from plan
review office. Major future projects include: NCH Hospital Emergency Room, (9) 22
Floor High-rise buildings, Rural Land West Project, Multiple Assisted Living or Senior
Living facilities, Educational facilities, Commercial Development throughout entire
district and infrastructure water supply development in which is vital to the eastern part
of the North Collier Fire Rescue District.
Plans Review
The Plans Review Section of the Fire Prevention Bureau works with agencies, owners,
designers, engineers, contractors, and other code enforcement officials to ensure
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buildings are compliant with the Florida Fire Prevention Code during construction,
alterations, and renovations.
Plan review is a cost effective, value added engineering tool providing guidance while
buildings are in the design phase to ensure life and fire safety meets the expectations of
the citizens and visitors of the North Collier Fire Rescue District. The early identification
of potential code problems results in a reduction in construction cost and delays. This
provides a direct benefit to the taxpayer.
Construction documents and specifications review determines that the building
conforms to a life safety plan. Life safety plans include: the means of egress and
evacuation systems and the features of fire protection, detection, smoke management,
and suppression systems. Both prescriptive and performance based codes are applied
to enable the user the opportunity to meet their needs without restricting the design
professionals' creativity. Alternative application to prescriptive codes requires sound
engineering principles, equivalency concepts, and redundancy.
The North Collier Plan Reviewers are embedded within the Collier Growth Management
Division which allows for coordination and implementation of the Florida Building Code,
Florida Fire Prevention Code & Collier Land Development Code.
Since June 2014 the North Collier Plan reviewers have reviewed over 5,000 permits for
fire code compliance. The Plan Review team is also part of the impact fee validation
process and through inter -local agreement performs all plan review functions for the
Immokalee Fire Control & Rescue District.
Ongoing continuous monitoring will assist with the determination of additional personnel
needed to meet internal & external expectations.
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Public Education
The overall objective of the Public Education section is to encourage the members of
our community to practice fire safety and to protect themselves and their families from
the dangers of fires.
The Fire Inspectors assigned to Public Education coordinate with additional support
from the firefighters from the Fire Operations Division and fire inspectors from the Fire
Prevention Bureau, provide safety awareness classes to public and private schools,
child daycare centers, youth summer camps, businesses, nursing homes, assisted
living facilities, and other special groups within our community.
The North Collier Fire Prevention Bureau is dedicated to an aggressive outreach
program to its citizens that requires the participation and support of the Fire Prevention
Bureau, the Fire Operations Division, and the Public Education Officer. Campaigns are
constantly being developed to encourage and educate target audiences to practice fire
safety or establish their own fire safety education programs.
Within the next two years, it is a goal of the Fire Prevention Bureau to develop several
more "model' public education programs, including the following:
> Healthcare provider fire safety training program
> Childcare provider fire safety training
> Fire Watch provider Training
> Fall Prevention for Businesses
In 2009, as a result of a change to NFPA 101 Life Safety Code, Chapter 12.7.6.1
and13.7.6.1, the Fire Prevention Bureau developed and instituted a crowd management
course for community businesses now required to provide an employee with such a
designation. The change to the above referenced safety code decreased the number of
people determining "an assembly" from 1,000 to 50, and instituted the requirement of a
trained crowd manager for businesses housing such identified assemblies. This
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program has been highly successful among the businesses within the District, and has
provided valuable training and certification to over four hundred employees of these
entities regarding crowd management practices. It is anticipated this number will
continue to increase. It should be noted that this certification is effective for three years,
at which time recertification will be required.
Fire Warden Program
Five major businesses, Arthrex, Naples Daily News, HMA, M & I Building and Fifth Third
Bank Center, are currently participating in the Fire Warden Program. The Fire Warden
Program is conducted on-site, and trains the employees how to keep their work area fire
safe, and what actions to take if a fire emergency were to occur.
Fire Investigation
The Engine Company Officer or Shift Commander is responsible for the investigation,
and determination of the cause and origin of all fires within the Fire District. When it is
determined that a more in depth fire investigation is required, or the circumstances of
the fire meet certain criteria, a Fire Investigator from the Fire Prevention Bureau is
notified.
The Fire Investigators continue to expand their knowledge and make improvements in
their report writing, scene documentation, witness interviewing, and forensic
investigation techniques, and continue in their efforts to meet the goal of establishing
the District's fire investigation program as a "model" for other Fire Districts.
The current Life safety division is equipped with 10 State certified Fire Investigators and
the County -wide Task force is managed by North Collier Fire Inspector Andy
Marfongella. As the District continues to grow the division will be working alongside the
State Fire Marshal's Office to update and revise all internal policies relating to fire
investigations including evidence collection and sampling.
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COMMUNITY OUTREACH
1. The Public Information Officer (PIO) or designee responds to major emergencies
to provide on -scene public information to all areas of the news media, as well as
videotaping and recording many major emergencies within the District for training
and historical purposes.
2. The older population of North Collier is definitely a concern to the North Collier
Fire Control and Rescue District, and the District has responded by creating the
Serving Our Seniors (SOS) Program. This program utilizes volunteers to deliver
groceries to those residents of the District that are unable to shop for
themselves, providing a much-needed service to these residents. Additionally,
the weekly delivery by volunteers provides the opportunity to check on the well-
being of these residents.
3. Another program offered by the District is the sponsorship of Boy Scout Troop
2001, which is comprised of forty-three (43) Boy Scouts who proudly display high
moral character and leadership skills.
4. The Community Emergency Response Team (C.E.R.T.), which is comprised of
over six hundred (600) residents of North Collier trained to assist with disaster
situations and recovery efforts within their communities. The individuals who
participate in the Community Emergency Response Team program complete an
eight (8) week training program provided by the District at no cost to the
participant.
5. Here For You - The Here for You program is divided into three main sections:
After the Fire, Critical Family Care and Home Sweet Home.
a. After the Fire—will assist our residents in having their immediate needs
met. This will include, but not be limited to: securing their belongings,
shelter, food, pet security, mental health assistance if needed, supplies,
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resources and guidance through their tragedy.
b. Critical Family Care—Assist family members of a patient that is critically ill.
NCFD personnel will answer questions, contact appropriate support for
the individual, provide guidance and/or further support.
c. Home Sweet Home— After NCFD helps get the family member to the
hospital, they will be given a Home Sweet Home card with a contact
number so the family member can get a ride home. Taxi companies in
Naples have already been contacted and have agreed to provide this
service free of charge.
6. Fall Prevention Program – The District is on the cutting edge of Fall Prevention
and have begun a program aimed at helping businesses reduce the number of
falls. Inspectors will provide businesses with a "Slip, Trip, and Fall" checklist to
incorporate as a part of their regular safety program. In addition, businesses can
call NCFD to come out and provide an assessment of their business. This
important prevention program will also be provided to those attending the Crowd
Manager program presented by NCFD to local community members.
Additional goals of the Community Outreach team are to increase our social media
output and reach through the use of Facebook, Twitter and You Tube. By placing a
Twitter and YouTube tab to our Facebook page, we can increase the number of Twitter
followers and drive people to our YouTube videos. The development of YouTube
videos needs to be increased, especially to promote fire safety- our goal is to develop a
minimum of 2 quality videos (one for children and one for adults). The measuring of
social media use can be easily done as all of the outlets mentioned have counters
associated with them.
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SUPPORT STAFF
In order to successfully function, the District requires support staff to provide the tools
necessary for the effective delivery of service. As with any other large organization,
adequate supervision and administration is necessary to handle human resource
issues, budgets, purchasing and supplies. Proper maintenance and repair of the
stations and fleet keeps the infrastructure and rolling assets maintained and in service.
Likewise, without adequate and up to date training of personnel, the quality of services
delivered deteriorates. Finally, the ability to communicate incident responses and
emergency assignments is a critical component of the successful provision of service.
The North Collier Fire Control and Rescue District currently employs eighteen (18)
administrative management and support positions. In simplest terms, the primary job of
the Fire Chief and other administrative management and support staff is to make sure
that firefighters have the ability and means to do their job on the emergency scene,
manage fire district facilities and resources, and assure the organization operates within
budget. Efficient administration and support is critical to the success of all internal and
external customers within this fire district. With sufficient oversight, planning,
documentation, training and maintenance, the operational sections of the department
will pass any emergency test. Therefore, as with other parts of the District,
administration requires resources to function properly.
The addition of administrative support staff to any fire protection system should not
cause a reduction of the emergency capacity of the fire district. Policy makers usually
look for a balance in funding the administrative support and operational functions of the
fire district. The administrative and support resources of each district should be just as
adequate to ensure the high efficiency of emergency operations without detracting from
the emergency mission.
Administrative management personnel of North Collier Fire Control and Rescue District
consists of one (1) Fire Chief, one (1) Executive Chief, two (2) Assistant Chiefs, and
RMG & 88 NCFR Five Year Plan 10/2015-9/2020 (FINAL) Page 46 of 106
four (4) Deputy Chief Positions. The organizational design features a three -branch,
top-down scheme, with the Fire Chief responsible for the direct oversight of these three
branches of the District (see Attachment C). These branches include Administrative
Services/Financial, Emergency Operations, and Fire Prevention/Life Safety.
As of July 1, 2015, there are one hundred ninety-nine (199) full-time and two (2) part
time budgeted positions, and eight (8) elected officials. These consist of eight (8)
elected Fire Commissioners, one (1) Chief of the District, one (1) Executive Fire Chief,
two (2) Assistant Chiefs, four (4) Deputy Fire Chiefs, one (1) Support Battalion Chief,
one (1) Battalion Commander of Training, one (1) Training Captain, one (1) EMS
Coordinator, one (1) EMS Training Lieutenant, one (1) Accounts Payable/Receivable
Accountant, two (2) Human Resources personnel, five (5) Administrative Assistants (1
Part Time), one (1) Computer Network Administrator, 3 (3) Community Outreach
Personnel (PIO, Part Time), one (1) Public Education Specialist (PES)/Fire Inspector,
one (1) Logistic Officer, one (1) facilities coordinator, one (1) facilities technician, one
(1) lead fleet technician, two (2) fleet technicians, four (4) fire code plan reviewers, and
one hundred sixty-five (165) shift firefighting and fire prevention and plan review
personnel.
We commonly look at the ratio of administrative support compared to the total positions
of the fire district to gain a sense of the relative amount of resources that are committed
to this important function. As stated earlier, the suitable balance of the two components
(administrative and emergency personnel) is crucial to the success of the emergency
mission of the District. A number of emergency workers sufficient to be realistically able
to fight fire, effect rescue, and provide other emergency services at the expected level
is fundamental to the delivery of fire protection. Increased statutory regulation,
however, makes it even more crucial that proper documentation and oversight occurs.
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Of the two hundred and twenty-three total personnel and elected officials in the District,
12.9% of those persons function at the administrative and operational support level.
The proper ratio of administrative support and emergency positions is based on local
needs and comparisons to similar local agencies. Support positions may be increased
as funding allows keeping up with the growth of the District. Organizations with
administrative to operational job ratios as low as 5 percent run the risk of insufficient
support of operational membership and/or difficulty in meeting the many quasi -legal
requirements of modern fire protection. Fire Departments that were found to be similar
in nature to North Collier Fire Control and Rescue District usually have 10 to 15 percent
of administrative support jobs within the system.
North Collier Fire District previously identified that the District should add the following
seven (7) new administrative and support positions to support anticipated growth.
1. Two EVT Mechanics
2. One Custodian
3. Two Computer Technicians
4. One Civilian Logistics Position
5. One Human Resource Director
6. One Controller
These eight (8) new positions would be an asset in the District and add to the overall
accountability to the taxpayers of this District. However, due to financial constraints,
only three of these positions have been provided for in the 5 Year Plan: One EVT
Mechanic, one Custodian, and one Computer Technician.
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ESSENTIAL SERVICES
Personnel at North Collier Fire Control and Rescue District will perform routine
maintenance and repair of fire stations. Essential Services comprises Fleet, Facilities
and Logistics and is administered by the Assistant Chief of Essential Services. The
District filled the facilities technician position in 2015 to assist with the maintenance and
repair of the facilities within the District. The Facilities Coordinator also works with
tradesmen and vendors. The Administration of Contract Services falls under the
responsibility of Support Services. The Logistics Battalion Chief is the only person
permanently assigned to the logistics division — as the District continues to grow and
add additional facilities and personnel, additional needs will have to be addressed in this
division. The hiring of one (1) additional civilian logistics person has been identified, but
is not currently funded
Most repair work on apparatus will be conducted by the District's Fleet Technician and
Fleet Mechanics, all of which are certified Emergency Vehicle Technicians. Occasional
major work such as replacement of transmissions, engines and overhauls are
subcontracted out to specialty firms. Repair and maintenance activities are logged and
tracked using computer software. The North Collier Maintenance Shop now employs
two full time fleet mechanics and one full time fleet technician to meet the demands of
maintaining District apparatus and vehicles. Analysis of the fleet division indicates an
immediate need for an additional mechanic and the need for a second additional
mechanic over the next five years. Only one of the EVT/mechanics has been funded in
the plan, the second position identified has not been funded.
In 2015 the District put the three fleet personnel on an on-call rotational basis, for the
provision of emergency services after hours. In addition, a verbal agreement with
neighboring Districts in in place to assist as may be needed during periods of leave or
heavy emergency response needs.
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APPARATUS REPLACEMENT SCHEDULE
To maximize firefighter capabilities and minimize risk of injuries, it is important that the
fire apparatus be equipped with the latest safety features and operating capabilities.
The District has worked to purchase and maintain an apparatus fleet that is in
compliance with NFPA 1901, Standard for Automotive Fire Apparatus (as of their date
of manufacture). The continued use of the Safety Committee and Apparatus Committee
assist in this endeavor on a daily basis, and in the consideration of any new purchase or
modifications to existing units.
When considering apparatus replacement schedules, the District needs to be
considerate of the type of services the unit will provide, where they will be provided and
how often they will be provided. The District currently has areas that are considered
Urban, Suburban and Rural in nature as it relates to area served. In addition we have
well maintained roads to limerock pathways throughout the District, along with areas of
concentrated call volume versus sporadic call volume. All of these things are to be
taken into account when considering the "retirement" date of an apparatus.
The Fire Apparatus Manufacturers Association (FAMA) offers guidelines to follow for
apparatus replacement base on the following:
o Age of the apparatus (15-20yrs =fair condition)
o Number of Engine/pump hours (> 2,400 engine hours = fair condition)
o Mileage (75,000-100,000 =fair condition)
o Mechanical defects (mechanical or suspension repairs needed = fair
condition)
o Downtime and expenses ( increases above historical average = fair
condition)
o Parts availability (difficult to obtain or obsolete = fair condition)
o General Shape (rust, corrosion, damage on body or cab = fair condition)
o Resale Value (little value = fair condition)
o NFPA 1901 and 1911 (out of standards = fair condition)
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In addition, agencies are incorporating to the above a "maintenance to acquisition" ratio
as they give consideration to replacing units.
The North Collier Fire Control District will incorporate a blend of the FAMA guidelines, in
addition to a maintenance to acquisition ratio when making a determination of units to
replace. With updated technology, the following outline will be more easily maintained
and provide a guide to be used for budgetary preparations when considering apparatus
replacement in the future.
Based on the recommended guidelines and the above chart the District has multiple
units (12 Engines, 3 ladders and 1 water tender based on engine hours alone) that fall
into the fair condition status and are recommended for replacement. The District will
consider additional factors and budgetary constraints when recommending units for
RMG & 88 NCFR Five Year Plan 10/2015-9/2020 (FINAL) Page 51 of 106
Fleet Repair Cost to Purchase Ratio
ID #
Unit
Year
Description
Asset Cost
Odometer
Engine
Hours
Repair Cost
07/31/15
0088
Academy
1987
E -One Cyclone
-
4,313
4,313
0109
EN -42
2000
Pierce Quantum
333,776
0
13,961
103,127
30.90%
0092
PU-42
1 1998
Pierce Quantum
294,609
0
13,866
114,812
38.97%
0093
PU-45
1998
Pierce Quantum
294,609
0
15,324
86,757
29.45%
0094
PU-43
1998
Pierce Quantum
296,772
0
14,768
70,451
23.74%
0110
EN -46
2002
Pierce Quantum
337,246
0
13,052
99,235
29.43%
0115
EN -40
2004
Pierce Quantum
393,979
0
8,077
65,810
16.70%
0127
PU-44
2005
Pierce Contender
246,720
0
5,609
37,475
15.19%
4032
RE -45
2010
Pierce Quantum
527,590
0
5,131
52,142
9.88%
8102
EN -44
2013
Pierce Impel
454,106
0
1,572
3,404
0.75%
8103
EN -48
2014
Pierce Impel
455,388
18,890
1,299
6,769
1.49%
8335
EN -12
2006
Sutphen
239,248
0
4,175
1,401
0.59%
8336
EN -10
2006
Sutphen
239,248
50,577
4,090
6,501
2.72%
8338
PU-10
2003
Freightliner / Sutphen
196,322
48,119
2,528
1,075
0.55%
Ordered
EN -42
2015
Pierce Quantum
499,900
0
0
0
0
0098
LA -47
1998
Pierce Quantum
544,489
0
12,738
185,556
34.08%
0933
TO -44
2006
Pierce Quantum
894,600
0
6,887
154,299
17.25%
0934
LA -43
2006
Pierce Quantum
621,570
0
8,636
81,060
13.04%
8343
WT -10
2007
Freightliner / E -One
271,525
14,080
1,220
8345
WT -12
2013
Freightliner / Pierce
194,000
1,493
67
2977
WT -42
2008
Kenworth Contender
157,198
0
5,486
12,457
7.92%
8331
AT -l0
2013
Ford F-550
43,076
17,521
0
0
0
8347
AT -12
2015
Ford F-550
47,066
3,703
0
0
0
Based on the recommended guidelines and the above chart the District has multiple
units (12 Engines, 3 ladders and 1 water tender based on engine hours alone) that fall
into the fair condition status and are recommended for replacement. The District will
consider additional factors and budgetary constraints when recommending units for
RMG & 88 NCFR Five Year Plan 10/2015-9/2020 (FINAL) Page 51 of 106
replacement, as it is not financially possible to replace 14 units within one budget cycle,
and will be a challenge in and of itself to accomplish over a 5 year period.
Number
VIN Number (last
4
'
8106
1723
2015
Explorer
FPB
4282
6135
2015
Explorer
FPB
5208
1590
2015
Explorer
FPB
4280
1820
2015
F-250
FAC
8105
1023
2015
Explorer
FPB
8104
6662
2015
F-350
FAC
4279
4480
2015
F-250
TR
3007
7395
2006
F-250
FAC
930
6034
2006 F-150
FPB
8330
718
2013
Explorer
OP
8101
904
2013
F-250
TR
8100
6603
2013
Chevy Tahoe
EM
8344
7359
2008
Expedition
SS
1994
2768
2008
F-250
FY 15-16
8333
2185
2008
F-250
FL
228
4952
2007
Expedition
OP
1223
9723
2007F-150
FPB
1409
0887
2007
F-150
FPB
1224
9724
2007F-150
FPB
461
0885
2007
F-150
FL
229
7103
2007
Explorer
UN
227
7579
2007
Explorer
FY15-16
266
0886
2007
F-150
FPB
344
0888
2007
F-150
FPB
8250
2694
2007
Chevy Bus
SU
931
6033
2006
F-150
FPB
932
4031
2006 Expedition
OP
929
7617
2006 Expedition
OP
8346
8868
2006 Expedition
FY15-16
928
7618
2006
Expedition
FY15-16
123
7403
2005
F-250
FY15-16
128
8381
2005
Ranger
FY15-16
126
3270
2005
Explorer
FY15-16
121
965
2005
F-450
SU
RMG & 88 NCFR Five Year Plan 1012015-912020 (FINAL) Page 52 of 106
122
9276
2005 Crown Vic
CO
117
7671
2004 Explorer
CO
8342
6442
2004 Explorer
CO
111
8989
2002 Taurus
Recommend Surplus
107
7723
2001 Expedition
IT
78
6664
1999 Ranger
SU
65
951
1999 F-150
SU
84
5253
1997 Expedition
FL
82
3383
1998 Explorer
Recommend Surplus
74
5686
1 1996 250 Van
SU
TRAINING &SAFETY
North Collier Fire Control and Rescue District has a four story training tower and live
burn facility to train firefighters of the District, and other fire departments within the
South Florida Area. As a State certified training facility, the District, in conjunction with
Florida Southwestern State College, hosts the North Collier Fire Training Academy.
Firefighter, Driver Engineer, company officer, and chief officer training / development at
North Collier Fire Control and Rescue District is the responsibility of the Training
Division. Currently three personnel are committed to coordinate the delivery of training
to all (150 +) current certified members, as well as new recruits to the District. The
Training Division Instructors educate firefighters in the most current and up-to-date
procedures, tactics, and technical information in the fire service. In addition, the
Training Officers act as District safety officers on the scene of emergencies.
A significant amount of time and resources are allocated to training within the District
which incorporates various programs, including special operations, hazardous materials
and other advanced technical rescue skills. Currently, the Training Division also assists
in other support and logistics functions as deemed appropriate by the District. If the
District can reduce these support and logistics functions, the officers within this division
can free up their time to educate and train firefighters. Training time is dedicated to
basic skills retention, including practice of physical evolutions, multi -company drills and
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mutual aid coordinated training drills. Fire Officer Curriculum career advancement
programs are available and delivered for future officers through the State Fire College
System as well thru FEMA grants at the National Fire Academy in Emmitsburg,
Maryland.
Additional five (5) year goals for the training department include enhancing the staff size
of the Division, by three (3) additional trainers (only one of 1 which is funded in the plan)
so as to keep pace with the growth of the District and community, while at the same
time advancing the education components to District personnel. The conducting of in
house Fire Officer training courses for our own personnel, is a critical step in the
succession of well -seasoned officers within our organization. As has been done in the
past, offering these programs in-house, as well as opening available slots to other
public safety agencies, not only allows us the opportunity to encourage the growth of
company and chief officers from within, in addition there is a potential for generating
revenue from those attendees from agencies outside of the District.
Safety within the District
The District has not yet conducted a full National Fire Protection Association (NFPA)
1500 program compliance audit and has not established a compliance plan in
accordance with the recommended methods listed in that document. At present, the
new procedures and techniques are evaluated, and decisions are made with
compliance in mind. The District's goal is to work towards NFPA 1500 implementation.
In 2006 the District adopted FFOSHA standards. Safety meetings are conducted
quarterly under the direction of the Deputy Chief of Operations to address any safety
issues. Annual inspections are conducted to ensure employee safety at all the District
properties and buildings. The District also meets on a quarterly basis with the workers'
compensation risk manager to review safety practices and facilities.
A District goal is to develop a dedicated Training / Safety Officer program. This will
require three (3) additional Training Officer positions, committed to Safety Officer
response. While these positions are not funding in the present plan, these personnel
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would respond to all confirmed structure fires, MVA calls involving entrapment, special
operations calls, multi -casualty incidents, up to and including landing zone coordinators.
These activities would be designed to provide 24/7 Safety Officer coverage. When not
assigned to an emergency incident, these officers would be involved in continuing
education training of the District employee's, in compliance with ISO, NFPA and F.S.
633 requirements. In addition, these Safety Officers/Instructors would assist with the
new employee orientation academy, and coordinating / conducting CPAT testing for
potential new hire personnel.
EMERGENCY DISPATCH
A branch of the Collier County Sheriff's Office (CCSO) handles radio communications
and emergency dispatch. The District operates on a truncated radio system capable of
handling verbal and data signaling transmission. The primary repeater site for the North
Collier Fire Control and Rescue District is on Trade Center Way. This repeater is
supplemented by additional sites on County Barn Road, WAW Tower and EMS Station
10 on Marco Island, intended to improve handheld communications. The Collier County
Emergency Control Dispatch System (CCECDS) is capable of handling communications
for all fire departments within Collier County at this time, but as the county population
increases and the corresponding call load increases, attention will be needed for
expansion of this service.
This system is currently operating primarily on analog transmissions, but is being
switched to a capability for combined analog and digital transmission trunking.
Computer Aided Dispatching (CAD) is provided by the County, which is very stable and
reliable for the communications efforts of the District. Information and data are
currently shared between the CAD and the District's information management systems.
This step has enabled the District to add computers to the vehicles for more effective
communications. The communication center maintains a staff of one (1) supervisor and
ten to fifteen (10-15) operators on duty with one operator dedicated to Control North.
Certified Emergency Medical Dispatch personnel are employed on all shifts and caller
medical aid is provided when appropriate. Improvement in the dispatch center staffing
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levels will be needed in the next five years as Control North and Collier Control are
sometimes merged into one frequency to circumvent shortage of staff levels in the
Dispatch Center. Quality assurance meetings with dispatching staff are conducted
quarterly.
SPECIAL DISTRICT PUBLIC FACILITIES REPORT
In compliance with General Statute 189.08 , the Public Facilities Report is completed as
required by the District and provided to the Department of Economic Opportunity as part
of our annual reporting requirements. Information on annual reporting is available on
the DEO's website, under Special Districts Accountability. For the existing facilities, a
component of the report, please see the detailed Facility Record in Attachment.
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HUMAN RESOURCES MANAGEMENT
In most municipal fire departments, certain support functions, such as budget or
bookkeeping, are shared with the City/County itself. The North Collier Fire Control and
Rescue District is an independent special taxing district, which means that this
organization can share only a few resources with other area municipalities. While most
fire departments benefit from the use of a municipal human resource manager, North
Collier Fire Control and Rescue District conducts these activities within the organization.
As staff numbers grow, so will the complexity of issues regarding compliance with state
and federal regulations, health insurance, pensions, benefit packages, promotional
processes, grievances and other employee related concerns. Often, the skills
necessary to successfully manage these responsibilities require specific and advanced
levels of training beyond mere orientation. Advanced human resource management as
well as risk management will be necessary to successfully manage the responsibilities
of a larger work force in the future. The position of Human Resource Director had been
identified as being needed in 2017 but has not been provided for due to financial
constraints.
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INFORMATION MANAGEMENT AND TECHNOLOGY
With the growing dependence on all facets of technology, the five year plan for the
district will need to shift focus to improving disaster recovery functions as well as
redundancy
North Collier has been utilizing hosted or cloud based solutions to mitigate risk and
provide improved service for our required reporting and accountability functions, all with
minimal technology staff. Currently, the district's email, NIFRS and PCR reporting,
training reporting and accountability as well as the Inspection reporting systems are
cloud based and utilizing the vendors' data centers spread across the country. This
methodology allows the ability to be back in service in short order after a major event as
these services only require power and internet connectivity. This approach should be
followed as long as it is cost appropriate.
The district should continue on the best practice method of replacing workstation level
computers at the three year mark. This keeps the workstations under warranty and
allows the users to remain current and not become outdated and suffer with
compatibility issues.
Network servers that are internal are now being housed in the district's new server room
at Station 48, designed to be our hardened facility and the district's network hub. The
district currently is migrating to a virtualized infrastructure, allowing us to use a single
hardware device for multiple functions. Within the next five years, we need to be
utilizing shared storage and replication to a backup site. This approach helps to ensure
that our ability to function is not impacted in case of an emergency or outage. This will
involve investment in SAN technologies and appropriate licensing.
The replacement schedule for file server hardware should remain at the three to five
year mark. That hardware should only be utilized as production servers while under
warranty. With the demand on the system and our usage increasing, we should never
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have server or networking equipment out of warranty in production
District wide site -to -site communications are currently utilizing Metro Ethernet
connections to all locations using fiber optic connections from a service provider. This
is still the most cost effective manner using a vendors system rather than to source this
in-house. With this approach, we have guaranteed repair times and repair priority.
Phone communications have been upgraded in 2015 to include a district wide VOIP
phone solution that is housed at station 48. This system has redundant servers and
includes a network equipment refresh for all of our locations. This upgrade allowed the
standardization of equipment at all locations and to get all equipment under warranty.
The district should keep the core networking equipment and VOIP servers under the
maintenance agreement in place currently. This agreement has full equipment
replacement and rapid technical response from the vendor.
Cellular communications have grown by a large amount for which we are heavily
dependent upon. The district has cellular data devices in front-line apparatus for CAD
dispatching from the CCSO 911 system. CCSO is in the midst of a major upgrade for
the Mobile data system that will facilitate more functions for our FOL units. With these
upgrades, we will be able to utilize tablet technology in the FOL trucks, possibly
replacing expensive Toughbook MDT units. In the next five years, we will see the
usage of the cellular services being utilized even greater than current patterns.
The recently completed station -alerting -system Locution has shown great success. We
see a need for additional components to Locution systems in all stations and to bring all
locations to the same standard.
Technology services staffing is showing a great need to be increased. To keep up with
the current and new technologies during the next five years, the proposal to add a full
time GIS/Database technician is included in Year 1 of the 5 Year Plan. This will give the
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district improved response for basic repairs and allow us to fully utilize the tools we
currently own for GIS and data mining for guidance and decision making. Also needed
is the position of a full time information technologist, but this position has not been
provided for due to financial constraints.
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GOALS FOR THE NEXT FIVE YEARS
While financial goals have been identified below, the availability of funds
(increasing or decreasing) can impact the implementation of the plan as outlined.
However, the items identified throughout the plan have been determined as
"needed" for the continued provision of quality service within the District.
During Year 1 (FY 2015-2016) - Improve Current Level of Service to Taxpayers
by providing ALS Engines throughout the entire District, not only a portion of the
District. Increase personnel by 20 positions (shift to administrative support) as
identified in the plan. The District should replace identified staff vehicles and
apparatus from the general fund. Provisions are made in the 2015-2016 General
Fund Budget for purchase of a replacement apparatus.
During Year 2 (FY 2016-2017) — Maintain current level of service. Enter into a
lease -to -own public/private partnership for a station in the Airport Road/Orange
Blossom target area utilizing operational staff hired during the fiscal years ended
2015 and 2016. Construction for the station along the Immokalee Road corridor
facility should begin, with the debt service payments made through the Impact
Fee Fund. The need for a third battalion chief to assist with coverage of the 264
square mile district is identified, but is not provided for until year three (3), due to
financial constraints. As growth continues, the need to fill the civilian logistics
position and an additional inspector position are also identified, but not included
for the same reason. Provisions for replacement vehicles and apparatus in
accordance with the plan are provided for in the General Fund Budget.
During Year 3 (FY 2017-2018) The opening of Station 410 along the Immokalee
Road corridor is slated for this fiscal year, with continued debt service payment
made through the Impact Fee Fund. Twelve (12) firefighter positions and one (1)
Battalion Chief position, are also included to provide staffing for this station. The
District will continue to replace and purchase needed apparatus and vehicles as
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determined by the replacement program, funded by the General Fund budget. It
is anticipated that the DeSoto Blvd station will be needed, based on estimated
growth in that area. However, provision is not made since adequate funding is
not available. The addition of two (2) support personnel (1 HR Director and 1
EVT Mechanic) is also identified as needed, but not provided for due to lack of
funds. The District should continue to maintain its existing level of service while
improving response to areas of growth, development and demand within the
District.
During Year 4 (FY 2018-2019) The addition of four (4) firefighter positions is
provided for in the General Fund Budget, in accordance with the merger plan, to
provide staffing for a quick response vehicle. The construction of the Oaks Blvd
station should occur during this year, based on anticipated growth. However, no
provision is made due to lack of funding. A controller position and third IT
position should be filled as well, but are not provided for because of lack of
funding. Vehicle and apparatus needs will be evaluated and purchased in
accordance with the plan and are supported by the General Fund budget.
During Year 5 (FY 2019-2020) The next 5 year plan will be initiated in the first
part of this year, as the District continues to move forward and provide quality
service to the community. It is anticipated that the Sun Century Station and
associated equipment and personnel will be needed this year, but lack of funding
to construct the facility prevent its inclusion in this plan.. Personnel needs will be
re-evaluated as it relates to command staff and the ability to maintain effective
leadership and command of the growing District. The District will continue to
replace apparatus and vehicles as needed and supported by the General Fund
budget.
A schedule for station maintenance is being developed by staff. Adherence to a
written and approved schedule will keep the buildings in good condition. General
funds are presently being utilized to accomplish minimum maintenance as
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needed. Provisions to address scheduled building maintenance as funding is
available are identified in this proposed five-year plan.
Firefighting and rescue equipment carried on apparatus should also be replaced
as warranted. General funds are presently being utilized for these items.
Provisions to address scheduled replacement are in this proposed five-year plan
as funding allows.
With the economy beginning to rebound, the routine replacement schedule for
hose, Personal Protective Equipment (PPE), vehicles and apparatus is being re-
established. The funding is established in the general fund reserves of this plan
and evaluated as part of the annual budget process.
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CAPITAL IMPROVEMENTS PROGRAM
The following Capital Improvement Program supports the goals of the Five Year
Plan within the existing and anticipated financial constraints.
The North Collier Fire Control and Rescue District Capital Improvements
Program (CIP) is a comprehensive listing of assets owned by the District coupled
with the condition and future plans for those assets. The Capital Improvements
Program budgetary process encompasses the integration of revenues and
expenditures, along with program policy issues included in the District's long
range planning process.
The program's goals and objectives are as follows:
1. Increase efficiency of the District's operations by maintaining assets in
acceptable condition.
2. Recommend an annual level of combined expenditures for capital, major
maintenance and equipment replacement.
3. Identify assets no longer useful to the District and assess the
salvage/recoverable value of said assets, if any.
4. Reduce utility and maintenance costs by identifying improvements that will
result in annual cost savings.
5. Suggest a long term plan for each asset.
6. Identify a plan for proposed maintenance and replacement of existing
assets and acquisition of new assets which is based on a reasonable
expectation of what the District can afford.
7. Perform annual physical inventory of District's fixed assets to ensure
sufficient asset tracking, update the asset inventory and re -assess long-
term plans for replacement of current assets and acquisition of new
assets.
Program Summary
1. Capital Vehicle/Apparatus...................... $3,750,000
2. Capital Equipment .................................... $800,000
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3. Building Equipment & Improvements..... $2,092,000
4. Construction of New Facilities ...............$4,500,000
Total Capital............................................................. $111142,000
Elements of the Program
The Capital Improvements Program integrates the Public Buildings/Land Use
Program, Capital Equipment Program (CEP), Capital Vehicle Program (CVP),
major maintenance projects, and new personnel expenditures that may
accompany said projects. Associated with the latter categories will be the
revenue streams required to fund the aforementioned projects into an overall
financial management plan. Pursuant to Section 191.013, Florida Statutes, the
District is required to submit a plan that identifies the facilities, equipment,
personnel, and revenue needed within the next five-year period. This plan,
considered a Public Facilities Report should be submitted to State and the
District's local government, in an effort to assist with the local government's
comprehensive plan, pursuant to Chapter 189.08,Florida Statutes.
The Public Facilities Report should include the following information:
> Existing public facilities including capacity and current demands.
> Description of facilities being built, improved or expanded over the next
five (5) years, including financing and completion dates.
> Description of facilities proposed to be built, improved or expanded within
the next five (5) years, including financing and completion dates.
Program Calendar for Each Upcoming Year
April -July District prepares and revises five-year plan
July Program integrated into annual budget preparations
August Program presented to Commissioners
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September Program revised and adopted and incorporated in the budget in
accordance with public hearing review
Definitions
The terms delineated below are used to distinguish types of assets:
Capital Improvement- new construction, acquisition of assets and one-
time projects which have a value greater than $50,000 and an expected
life longer than one year, and are not vehicles or equipment.
Equipment- assets used in an operation or activity with a cost greater
than $1,000, an expected life longer than one (1) year, and are not
vehicles, including, but not limited to, equipment for stations, apparatus,
and administrative headquarters.
Vehicles- assets generally described as vehicles and emergency
apparatus that have an expected life greater than one (1) year and cost
more than $1,000.
On-going Maintenance- regular maintenance performed on at least an
annual basis that should be included in departmental operating budgets.
Limits of the Proaram
The Program includes projected asset replacement, acquisition, and
maintenance expenses related to the District assets for the period FY 2015-
2020. The program addresses projected asset needs while still operating within
projected financial constraints. The District staff makes every effort to develop
reasonable, educated estimates of the priority asset expenditure needs.
The aforementioned projects are important to the District and need to proceed.
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In the event of a deterioration of the economy, the District must be prepared to
re -adjust the scheduling of projects within the five-year plan in recognition of
changing financial realities.
PROPERTY OWNED AND LAND ACQUISTIONS
FACILITIES
The District currently owns thirteen (13) separate facilities, one (1) boat slip and
several parcels of vacant land purchased for future use. The locations are as
follows:
1. Station #40. 1441 Pine Ridge Road, which is a three (3) bay station that
houses one (1) engine, 1 Battalion Chief, fire suppression personnel, one
(1) Squad, and leases 1 bay to Collier EMS ambulance and personnel.
2. Station #42. 7010 Immokalee Road, which is currently a three (3) bay
station that houses one (1) engine, one (1) Brush truck and fire
suppression personnel, and one (1) Water Tender Collier EMS
ambulance and personnel use one (1) bay.
3. Station #43. 16325 Vanderbilt Drive, which is a three (3) bay station that
houses one (1) reserve engine, one (1) ladder, one(1) boat, one (1) utility
truck and fire suppression personnel. One (1) bay is leased to Collier
EMS ambulance and personnel.
4. Station #44. 8970 Hammock Oak Dr, which is a three (3) bay station that
houses one (1) engine, one (1) ladder, one (1) SRU, one (1) Beach
Patrol, two(2) boats, one (1) utility truck and fire suppression personnel.
5. Station #45. 1885 Veterans Park Drive, which is a three (3) bay station
with training room and training tower that houses one (1) engine, one (1)
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reserve engine, one (1) Battalion Chief, four (4) SRU vehicles, four (4)
SRU trailers, one (1) training engine, special team equipment, fire
suppression, training, and administrative personnel.
6. Station #46. 3410 Pine Ridge Road, which is a two (2) bay station that
houses one (1) engine, , one (1) brush truck, fire suppression personnel,
and leases one (1) bay to Collier EMS ambulance and personnel.
7. Station #47. Jointly owned by NCFR, Greater Naples Fire District and
Collier County EMS, this facility is a three (3) bay station that houses one
(1) ladder for NNFD, (1) engine for ENFD and one (1) EMS medic unit.
8. Station #48. 16280 Livingston Road, which is a three (3) bay stations
that houses one (1) engine, (1) brush truck and fire suppression
personnel, one (1) Deputy Chief of EMS, one (1) EMS Captain, one (1)
EMS Lt, 1 Administrative Assistant. The District is in the process of
negotiating an Agreement to lease bay space to Collier EMS.
9. Station #10. 13240 Immokalee Road, which is a three (3) bay station that
houses one (1) engine, one (1) rescue/attack truck, one (1) water tender,
one (1) brush truck and fire suppression and Collier EMS personnel.
10. Station #12. 21520 Immokalee Road, which is a two (2) bay, two trucks
deep — station that house one (1) engine, one (1) rescue/attack, one (1)
water tender, one (1) brush truck, one (1) Collier EMS command vehicle
and fire suppression and Collier EMS personnel.
11. Support Services Facility #1, 6495 Taylor Road, which is the location of
the District's Support Services, housing the vehicle and apparatus
maintenance facility, Fire and Life Safety Division, logistics, and ware-
house facilities with 22 staff (including one (1) Assistant Chief, one (1)
Deputy Chief, one (1) Battalion Chief of Logistics, one (1) facilities
coordinator, one (1) facilities technician, one (1) lead EVT Mechanic, two ,
two (2) EVT's one (1) Fire Marshal, two (2) Deputy Fire Marshals , eight
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(8) Fire Inspectors) and two (2) full-time Administrative personnel, and
one part-time administrative assistant. Five (5) Plans review personnel
(four (4) reviewers and one (1) administrative assistant) work out of the
County facility on Horseshoe Dr and are considered as part of the Fire
and Life Safety Division.
12. Support Services Facility #2, 18665 Immokalee Road. This station is a
four (4) bay station currently used as an apparatus maintenance facility,
as well as for storage, training and physical fitness.
13. Administrative Offices. 13250 Immokalee Road, directly behind Station 10
is an Administrative Office building with 4 offices, a file room and training
room.
14. Boat Slip located at Marina Bay Club, 13105 Vanderbilt Drive, slip #47
maintains safe dockage for Boat 41
15. Station 412. The District owns 3.66 acres on Oakes Boulevard. This is a
potential future station site; however, due to the significant decrease in
impact fee revenue, the project has been put on hold until funding sources
can be identified.
16. Station 413. The District owns 1.6 acres on Sun Century Road. This is a
potential future station or storage site; however this project is on hold due
to tax reform.
17. Station 414. The District owns 4.5 acres on DeSoto Blvd and 22nd Ave
NW. The construction of this facility was put on hold in 2010 as a result of
the economic down turn. The growth projections for this area are now
expected to begin, but the District is not in a financial position to support
the construction or staffing of this facility.
18. The District owns .8 acres on 9th street in Bonita Shores. This vacant lot
is adjacent to Station 43. This property is held for future use.
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19. The District owns 26.35 acres on Nursery lane. This is a potential future
station site; however, due to the significant decrease in impact fee
revenue, the project has been put on hold until funding sources can be
identified. Currently a three bay warehouse resides on the property and
stores two (2) hurricane trailers and fire equipment
20. The District owns 1.01 acres of vacant property at the south end of Center
Lane. This property could be sold or used for mitigation credits.
21. The District owns two (2) vacant lots on Kathleen Court totaling 1.31
acres. These lots are for a potential future station; however these
projects are on hold due to financial constraints.
22. The District own 1.78 acres on Pine Ridge Road. This lot was purchased
in conjunction with the property on Kathleen Court with the intent to use
the three parcels together for a station replacement site for Station #40, or
for storage or warehouse space. However, this project is on hold due to
financial constraints.
23. The District owns 5 acres on 24th Ave NE.
LAND NEEDED FOR DEVELOPMENT
Place holders of station 410 and 411 have been utilized for facilities to be
located on property not yet owned or funded by the District, but determined to be
potential needs.
Station 410 — Falls on the Immokalee Road Corridor between Stations 42 and
10, a distance of eight (8) miles, and is projected in year 3 of the plan. This
facility has been determined to be needed to assist with the growth anticipated
within the communities of Esplanade, The Quarry, Heritage Bay and Twin
Eagles — 5,247 homes at build out in this corridor. Three fire stations (42, 10 and
12) currently service the area east of 1-75 — an area that represents 214 square
miles of the District. Current response times in these communities are
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consistently in the 8-10 minute range as identified on Attachment E. The depth
of the communities places the northern end of these communities outside the 5
road mile access, which equates to an X (or what used to be a 10) in fire
protection classification as per ISO, but also increases the response time. In the
Twin Eagles community alone, there is a difference of almost 3 minutes in
response time from a call on Aerie Lane (the southern end of the development,
averaging 7 minutes travel time) to Fenhurst Way (the northern end of the
development, averaging 10.3 minutes travel time). In addition to the growth
within the specific communities, the traffic on the Immokalee Road corridor is
anticipated to increase as well, which will impact travel times and call volume.
Station 411 — Orange Blossom and Airport Corridor, projected in year 2 of the
plan.
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FINANCIAL HIGHLIGHTS
The financial projections contained in this Plan are segregated by two (2) of the
three (3) District funds: the General Fund and the Impact Fee Fund. The third
fund, the Inspection Fee Fund, was created in January of 2003 in accordance
with Collier County Resolution 01-313. Purchase of capital items from this fund
are limited to those capital assets directly attributed to the function of new
construction inspections and plan review. Funding of this fund has been
inconsistent since inception, and while the last year has seen a significant
increase in revenue, prior year receipts did not allow for the purchase of any
capital assets. For this reasons, purchases from this fund have not been
included in the Five Year Plan projections.
General Fund
The major source of revenue for the General Fund is ad valorem taxes.
Historically, projections for ad valorem revenue have been based on an analysis
of receipts for the previous ten (10) years. However, declines in property value
between 2008 and 2013 resulted in significant reductions in property value.
Increases in the property value throughout the District as a result of increase in
current property values and additional developed property were realized in FYE
2014, 2015 and 2016. Based on development in the permitting and early
construction phase, increases in property value district -wide over the five years
encompassed in this plan are anticipated. For year one of the Plan (2015-
2016), preliminary taxable values provided by the Collier County Property
Appraiser have been utilized. This preliminary value reflects an increase in the
Big Corkscrew Service Delivery Area ("BC SDA") of 13.7% and in the North
Naples Service Delivery Area ("NN SDA") of 7.9%. Based on actual increases in
the last two years, property value increase for Years 2 through 5 of the plan
have been estimated as follows:
• Year 2 — (2016-2017)
o BC SDA — 8% Increase
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o NN SDA
— 5% Increase
• Year 3 — (2017-2018)
o BC SDA
— 7% Increase
o NN SDA
— 4% Increase
• Years 4 and 5—
(2018-2019, 2019-2020)
o BC SDA
— 7% Increase
o NN SDA
— 3% Increase
The income projection is based on the District receiving 95% of projected ad
valorem revenue. The projection for other revenue is derived from an average
amount of other income received over the last five (5) years.
Expenditure projections for the General Fund are based on the proposed
tentative budgets for year 1 of the plan (2015-2016). Years 2 through 5 reflect
the following:
• Savings identified in the Endorsed Merger Plan
• Operating cost increase pursuant to the CPI as reflected in the Endorsed
Merger Plan (2.74%)
• Provisions of the current Collective Bargaining Agreements
• Funding of new positions identified
• Cost allocation method approved by the Board for the 15-16 fiscal year
Purchase in full (as opposed to lease to own option) of replacement
apparatus funded by the General Fund.
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Impact Fee Fund
The major source of revenue for the Impact Fee Fund is Impact Fees collected
for new construction occurring in the District. Income projections for future years
have been based on current year receipts in both service delivery areas. It is
anticipated that growth generating impact fees will be significant over the course
of this plan. However, the impact fee study to determine the appropriate rates
for the merged District is underway and has not yet been approved by the Board
at this time. It is difficult to adequately project future fees without the
methodology and rates established. Therefore, estimating impact fees based on
the current year receipts is a conservative means of projection given the
anticipated growth and the possibility that the rate structure for the new District
may result in reduced rates.
Expenditures from the Impact Fee Fund are regulated by state statute and must
meet the following criteria:
1. Expenditure must be a Capital Asset (minimum life in excess of one (1)
year and the cost must exceed $1,000, although grouping is permitted).
2. The purchase of the asset must be due to growth in the District.
The projected expenditures therefore represent anticipated capital items which
the District will require due to the growth in the District. Where appropriate, the
expenditure has been apportioned by percentage between the General Fund
and the Impact Fee Fund. Impact fee expenditures are summarized on Exhibit
D and consist of:
• Lease -to -own payment for Station 411 at Orange Blossom and Airport
Road through a public/private agreement.
• Construction costs for Station 410 along the Immokalee Road Corridor,
financed, with debt service payments made from the Impact Fee Fund
• Fire apparatus for Station 410 and 411
RMG & 88 NCFR Five Year Plan 10/2015-9/2020 (FINAL) Page 74 of 106
It is essential that this Plan be reviewed on an annual basis to identify any
upward or downward trends in income and expenses for both the Impact Fee
Fund and the General Fund.
For financial details, see Exhibits A-E to follow:
Exhibit A - Financial Projections Years 1-5
Exhibit B — Summary of General Fund
Exhibit C — Capital Purchases & Fund Source
Exhibit D — Impact Fee Summary
Exhibit E — Impact Fee Expenses
RMG & BB NCFR Five Year Plan 10/2015-9/2020 (FINAL) Page 75 of 106
FINANCIALHIGH LIGHTS EXHIBIT A-1
RMG & 88 NCFR Five Year Plan 1012015-9/2020 (FINAL) Page 76 of 106
North SDA
Big Corkscrew SOA
Year 1
Year 1
Revenue11015-2016
Budgeted/Projected Ad Valorem (Millage Rate -.95 NN, 3.45 BC)
$ 23,598,510
$ 3,868,881
S
Budgeted/Protected Other Revenue (Years 2 thorugh 5 - Merger
Plan Projections Used)
1 549 538
224 838
Total Revenue
$ 25,148,048
$ 4,093,719
Emenditures
Projected Personnel Expenses (Including all identdied 5 year plan
additions)
$ 21,079.928
$ 3,284,298
Projected Operating Expenses (Including all identified 5 year plan
additions)
$ 3,905,326
$ 608,457
Projected Debt Service
$ 27,728
$ 4,320
Projected Capital (including all identified 5 year plan additions)
$ 1,309,008
$ 203,946
Total Projected Expenditures;
$ 26,321,990
S 4,101,021
ryes
Apparatus Replacement E iris
$ 556,914
$ 8,004
Equipment
S 122,852
Station MaintenanceA rovements
$ 230,290
Personal Protective Eq.
$ 86,520
Vehicles
$ 154,772
Personnel/Operating Costs
$
Total Additions Dekttfons to Reserves
$ 1,151,
S 004
SUMMARY -GEN. N
Cash Reserves - October 1
S 13 412.388
S 2.247 244
Projected Revenue
S 25148 048
S 4,093.719
Projected Expenditures
S 26.321.990
S (4,101.021
Total Cash Reserves
Y
Perc- Total Reserve
48%
55%
Per Merger Plan
Cash Reserves - October 1
$ 11 284 012
S 2,114,7691
Pro ctedRevenue
-Projected
S 23.563,665
S 3.709426
Expenditures
(24,422,544)
5 (4,153,887
Total Cash Reserves
43%
40%
AddUion Deletion to Reserves
$
i(444.46111
RMG & 88 NCFR Five Year Plan 1012015-9/2020 (FINAL) Page 76 of 106
FINANCIALHIGHLIGHTS EXHIBIT A-2
RMG & BB NCFR Five Year Plan 10/2015-9/2020 (FINAL) Page 77 of 106
North Na0ft SM
wgCoftCMw3M
BENE FUND
Year 2
Year 2
Revenue
2016-
2016-2D17
Budgeted/Projected Ad Valorem (Millage Rate -.95
NN, 3.45 BC)
$ 24,778,435
$
4,178,391
5% Increase
8% Increase
Budgeted/Projected Other Revenue (Years 2 thorugh 5
- Merger Plan Projections Used)
875.000,
73.150
Total SudgetedlProjected Revenue
$ 25,653,435
$
4,251,541
ExDenditures
Projected Personnel Expenses (Including all identified
5 year plan additions)
$ 20,214,107
$
3,146,936
Projected Operating Expenses (Including all identified
5 year plan additions)
$ 4,016,332
$
625,752
Projected Debt Service
S 27,728
$
4,320
Projected Capital (including all identified 5 year plan
additions)
$ 1,168,020
$
181,980
Total Projected Expenditures
$ 25A26,187
$
3,958,988
dd' '(Deletions) o Reserves
Apparatus Replacement (Engine)
Equiprnent
Station Maintenance/Irnprovernents
Personal Protective Eq.
Vehicles
PersonneUOperating Costs
Total Additions Deletion to Reserves
S
SUMMARY -GEN. FUN
Cash Reserves - October 1
$ 12,238,446
$
2,239,942
Projected Revenue
$ 25,653,435
$
4,251,541
Projected Expenditures
$ 25 426 187
$(3,958,
Total Cash Reserves
Perc e - Total Reserve
49%
64%
Per Merger Plan
Cash Reserves October 1
$ 10,425,133
$
1,670,308
Projected Revenue
$ 24,236 780
$
3,963,965
Projected Expenditures
$ 24,541 695
$
(4,159,942)
Total Cash Reserves
41%
35%
Addition Deletion to Reserves
S 304.9151$
195.978
RMG & BB NCFR Five Year Plan 10/2015-9/2020 (FINAL) Page 77 of 106
FINANCIALHIGHLIGHTS EXHIBIT A-3
RMG 6 BB NCFR Five Year Plan 10/2015-9/2020 (FINAL) Page 78 of 106
North Napbs SDA
Big
Corkscrew SDA
GENERAL FUND
Year 3
Year 3
Revenue
2017-2018
17-2018
Budgeted/Projected Ad Valorem (Millage Rate -.95 NN,
3A5 BC)
$
25,769,572
$
4,470,878
4% Increase
7% Increase
Budgeted/Projected Other Revenue (Years 2 thorugh 5 -
Merger Plan Projections Used)
90)0.000
75,000
Total BudgetedlPr ' ted Revenue
$
26,669,572
$
4,545,878
ExDenditures
Projected Personnel Expenses (Including all identified 5
year plan additions)
$
21,401,136
$
3,300,742
Projected Operating Expenses (Including all identified 5
year plan additions)
$
4,132,579
$
637,252
Projected Debt Service
$
27,728
$
4,320
Projected Capital (including all identified 5 year plan
additions)
$
1,168,020
$
181,980
Total Projected Expenditures
$
26,729,463
$
4,124,294
Additions Deletions to Resery
Apparatus Replacement (Engine)
$
59,891
Equiprnent
Station MaintenanceArnprovernents
Personal Protective Eq.
Vehicles
Personnel/Operating Costs
Total Additions Deletions to Reserves
$
59,891
i
421,584
SUMMARY -GEN. FUND
Cash Reserves - October 1
S
12,465,694
S
2,532,495
Projected Revenue
S
26,669,572
S
4,545,878
Projected Expenditures
S
26,729,463
S
4 124,294
Total Cash Reserves
Percentage - Total Reserve
46%
71%
Per Merger Plan
Cash Reserves October 1
$
10,120,219
S
1,474,330
Projected Revenue
S
24,930,088
S
4,238,172
Pro ected Expenditures
$
(24,619,223)
S
(4 ,1419,714)
Total Cash Reserves
11
42%
38%
Addition Deletion to Reserves
S
310,865
$
88,458
RMG 6 BB NCFR Five Year Plan 10/2015-9/2020 (FINAL) Page 78 of 106
FINANCIALHIGHLIGHTS EXHIBIT A-4
RMG & BB NCFR Five Year Plan 10/2015-9/2020 (FINAL) Page 79 of 106
North Nmpks SDA
Corkscrew SDA
GENERALFUND
Year 4
Year 4
Revenue
Zqlq=2012
2018-2019
Budgeted/Projected Ad Valorem (Millage Rate -.95 NN, 3.45
13C)
$
26,542,659
$
4,783,839
3% Increase
7% Increase
Budgeted/Projected Other Revenue (Years 2 thorugh 5 -
Merger Plan Projections Used)
900.000
75 000
Total BudgetedtProjected Revenue
$
27,442,659
$
4,858,839
Expenditures
Projected Personnel Expenses (Including all identified 5 year
plan additions)
$
21,626,018
$
3,258,957
Projected Operating Expenses (Including all identified 5 year
plan additions)
$
4,252,012
$
655,713
Projected Debt Service
Projected Capital (including all identified 5 year plan additions)
$
1,168,020
$
181,980
Total Projected Expenditures
$
27,046,050
$
4,096,650
Additions (Delletionsl to Resery
Apparatus Replacernent (Engine)
E ui ment
Station Maintenancefirnprovernents
Personal Protective Eq.
Vehicles
Personnel/Operating Costs
Total Additions Dektbns to Reserves
$
396,609
189
SUMMARY -GEN. FUND
Cash Reserves - October 1
S
12,405,803
$
2,954,079
Pro ected Revenue
S
27,442,659
$
4.858 839
Projected Expenditures
Total Cash Reserves
S
IS
27,046 050
$
4,096.650
16'
Percentage - Total Reserve
47%
91%
Per Merger Plan
Cash Reserves - October 1
S
10.431 084
$
1,562,788
Projected Revenue
$
25,644195
$
4,529,594
Prolected Expenditures
$
(25,728,4591
$
(4,483,084
Total Cash Reserves
40%
36%
Addition Deletion to Reserves
S
(84,264)-$
46,510
RMG & BB NCFR Five Year Plan 10/2015-9/2020 (FINAL) Page 79 of 106
FINANCIALHIGHLIGHTS EXHIBIT A-5
RMG & BB NCFR Five Year Plan 10/2015-9/2020 (FINAL) Page 80 of 106
Nath
SOA
Blia
Corkscrew SDA
GERAL FUND
Year 5
Year 5
Revenue
019-2020
Budgeted/Projected Ad Valorem (Millage Rate -.95
NN, 3.45 SC)
$
27,338,939
S
5,118,708
3% Increase
7% Increase
Budgeted/Projected Other Revenue (Years 2
thorugh 5 - Merger Plan Projections Used)
900,000
75,000
Total BudgetedlProjected Revenue
$
28,238,939
$
5,193,708
Exoenditures
Projected Personnel Expenses (Including all
identified 5 year plan additions)
$
21,776,018
$
3,273,957
Projected Operating Expenses (Including all
identified 5 year plan additions)
$
4,375,117
$
667,109
Projected Debt Service
Projected Capital (indudmg all identified 5 year plan
additions)
$
1,168,020
S
181,980
Total Projected Expenditures
$
27,319,155
$
4,123,046
Additions letions to Reserves
Apparatus Re acernent (Engine)
Equipment
Station Maintenance/lmprovements
Personal Protective Eq.
Vehicles
PersonnellOperating Costs
Total Additions Deletions to Reserves
$
919,784
S
1 .
SUMMARY -GEN. FUND
Cash Reserves - October 1
S
12.802.412
$
3,716268
Projected Revenue
S
28.238.939
S
5,193,708
Projected Expenditures
S27
319 155
S
4 123 046
Total Cash Reserves
1 196
S
Percentage - Total Reserve
50%
116%
Per Merger Plan
Cash Reserves - October 1
Projected Revenue
Me
erPlan rojecdonssto
at2018-2019
Projected Expenditures
Total Cash Reserves
Addition (Deletion to Reserves
RMG & BB NCFR Five Year Plan 10/2015-9/2020 (FINAL) Page 80 of 106
FINANCIALHIGHLIGHTS EXHIBIT B
NORTH COLLIER FIRE CONTROL & RESCUE DISTRICT
SUMMARY OF 5 YEAR PLAN - GENERAL FUND
Year 1 Year 2 Year 3
Year 4
Year 5
2015-2016 2016-2017 2017-2018
18-2019
2019-2020
PERSONNEL ADDITIONS
Firefighters
15'
4—
EMS Training Ltn.
1
Battalion Chief
3
Fire Training Ltn.
Fire Inspectors
1
EVT Mechanic
1
Custodian
1
IT/GIS
1
Logistics Civilian
Human Resource Director
Controller
TOTAL ADDITIONS -PERSON
20 0 3
4
0
'15 Firefighters reflects 12 funded by Safer Grant and 3 for the NN SDA; —4 FF Per Merger Plan
APPARATUS & EQUIPMENT -General Fund
Replacement Fire Engine
Per Budget Per Budget Per Budget
Per Budget
Per Budget
Replacement/New Vehicles
Per Budget Per Budget Per Budget
Per Budget
Per Budget
Replacement of Fire Equipme
Per Budget Per Budget Per Budget
Per Budget
Per Budget
Personal Protective EquipM
Per Budget Per Budget Per Budget
Per Budget
Per Budget
Station Improvements
Per Budget Per Budget Per Budget
Per Budget
Per Budget
—Budget" denotes financial emvision
made in the course of the annual b
et routine
alae a7-15
RMG & BB NCFR Five Year Plan 10/2015-9/2020 (FINAL) Page 81 of 106
FINANCIALHIGHLIGHTS EXHIBIT C
PROJECTED CAPITAL EXPENDITURES FOR FISCAL YEARS 2015-2020 IMPACT FEE FUND
Year 1
Year 2
Year 3
Year 4
Year 5
2015-2016
2016-2017
2017-2018
2018-2019
2019-2020
TOTAL
IMPACT FEE FUND
Buildin s/ Land Use
Station 411 (Orange Blossom &
Airport) - Lease to Own
S 500.000
S 500.000
S 500.000
$ -
S 1.500 000
Station 410 (Immokalee Rd Corridor)
Finance Station Construction
S 1.000.000
S 1 000 000
S 700000
S 300.000
S 3 000 000
Total
$
$ 1,500,000
$1,500,000
$1.200.000
$300,000
$ 4,500,000
COLLECTION FEES -EXPENSE
45,000
45.000
45,000
45,000
180,000
Vehicle/A aratus Re lacement
Engine -Station 411
S 500.000
-C; J--
CCEn
ine - Station 410
Engine
-
S 500.000
S nD,- Q
Total-VehiclelA .-IMPACT
$
$
$ 500,000
$ 500,000
$
$ 1,000,000
E ui ment
Personal Protective Equip
-
Total -E ui ment4MPACT
$
$
$ -
$ -
$
$
TOTAL PURCHASES -IMPACT
$
$ 1,545,000
$ 2,045,000
$1,745,000
$ 345,000
$ 5,680,000
BJE`t-=-15&-1-15
RMG & BB NCFR Five Year Plan 10/2015-9/2020 (FINAL) Page 82 of 106
FINANCIALHIGHLIGHTS EXHIBIT D
IMPACT FEE FUND
PROJECTED REVENUE AND CAPITAL EXPENSES -SUMMARY -IMPACT FEE FUND
Year 1
Year 2
Year 3
Year 4
Year 5
2015-2016
2016-2017
2017-2018
2018-2019 2019-2020
IMPACT FEE FUND
Prior year Deferred Revenue
$
716,439
$ 1,014,244
S 969,244
$ 424,244 $
179,244
Revenue
Projected Impact Fees
$2,200,000
$1,600,000
$1,600,000
11,600,000
1 500 000
Impact Fees Available
$
2,200,000
$ 1,500,000
$ 1,500,000
$ 1,500,000 $
1,500,000
Im act Ex enses
Projected Expenditures Per
Budget
$
1,902,195
Projected Expenditures Per 5
Year Plan
S
-
S 1,645,000
$ 2,045,000
$ 1,745,000 $
345,000
Total Impact Fee Expenses
$
1,902,195
$ 1,545,000
$ 2,045,000
$ 1,746,000 $
345,000
Impact Fees Available at
Fiscal Year End
$
1,014,244
$ 969,244
i 424,244
$ 179,244 $
1,334,244
Note: Impact Fee revenue estimated based on current rates; new rate structure has not been approved
NOTE: PROJECTED EXPENDITURES REFLECT ONLY THOSE INDICATED IN 5 YEAR PLAN AND
15-16 BUDGET
BJB/bb
RMG & BB NCFR Five Year Plan 10/2015-9/2020 (FINAL) Page 83 of 106
FINANCIALHIGHLIGHTS EXHIBIT E
IMPACT FEE FUND
PROJECTED CAPITAL EXPENDITURES FOR FISCAL YEARS 2016-2020 IMPACT FEE FUND
Year 1
Year 2
Year 3
Year 4
Year 6
2015,2016
2019-2020
T.&_
IMPACT FEE FUND
_j2LtVjL_njL-NjL_njk=L
__M
Suildin s/ Land Use
Station 411 (Orange Blossom &
Airport) - Lease to Own
S 500.000
S 500.000
S 500,000
S -
$ 1.500.000
Station 410 (Immokalee Rd Corridor)
Finance Station Construction
$ 1.000 000
$ 1.000.000
S 700.000
S 300.000 1
$ 3,000.000
Total
$
- $ 1,600,000
$1,600,000
$1,200,000
$300,000
$ 4,500,000
COLLECTION FEES -EXPENSE
46,000
46,000
45,000
46,000
180,000
Vehicle/Aooaratus Re lacement
Engine - Station 411
S
S 500.000
S 500.000
Engine - Station 410
S
S 500.000
$ 500 000
Total-Vehicle/App.-IMPACT
$
$
$ 5w,000
$ 5w,000
$
$ 1,000,000
ui ment
Personal Protective Equip
$ -
Total ui ment-IMPACT
S
$
$ -
$ -
$
$
TOTAL PURCHASES -IMPACT
$
- $ 1,645,000
S2 046 000
$1,746,000
$ 345 000
$ 6,680,000
BJ&bb 7-7-15&01-15
RMG & 88 NCFR Five Year Plan 10/2015-9/2020 (FINAL) Page 84 of 106
SUMMATION
The growth and changes that are permeating the North Collier Fire Control and Rescue
District necessitate the development of this five year plan and an identification of
projected long term needs. Recommendations made within this plan will assist in the
setting of strategic decision processes and will lay the foundation for key decision
makers of this District.
Not addressed at this time in the plan is the lack of storage space for equipment and
supplies. The assessment of options is being researched at this time and should be
addressed in the updates of this five year plan.
An assessment of the current millage rate maximum of one mil and the analysis of
potential additional sources of revenue, including the assessment of a non -ad valorem
fire fees, is underway.
In order to keep the five year plan action goals in place, this plan will be revisited every
year in August to adjust for any previously unforeseen events or emergencies. The
District will operate within the realm of fiscal resources that are available to the District
and with the highest accountability to all tax payers of the North Collier Fire Control and
Rescue District. Public input on the five year plan and comments and critiques can be
sent to the address below:
North Collier Fire Control & Rescue District
1885 Veterans Park Drive
Naples, FL 34109
RMG & 88 NCFR Five Year Plan 1012015-9/2020 (FINAL) Page 85 of 106
ATTACHMENT A-1
Collier County Population Growth Data by Collier County Comprehensive
Planning Section May 26, 2015
380, 000 ]
370100C
360900C
350900C
340,000
330100C
320100C
310,000
300,000
37
,
36.,
77
-35
34 , 141
36
00
2,
78
----3431200
,8
2014 2015 2016 2017 2018 2019 2020 2021
RMG & 88 NCFR Five Year Plan 1012015-9/2020 (FINAL) Page 86 of 106
ATTACHMENT A-2
Aa ana W P+opr In"I
Unincorporated Collier County
301,860
_
City of Everglades City
412
City of Marco Island
16,607
City of Naples
_19,849
Collier County Total
338,728
Peak Season PopaAWA » {2M0") _
_
_ F�
Unincorporated Area
365,869
Countywide
---- - -
410,297
_ r-
Additional Population Data Available
_ By Traffic Analysis Zone (TAZ) _ —
Land Area (square miles)
_ ( 2,025.5
Making Collier the largest County in the State of
_Florida
Number of Dwelling Units (2010')
--`197,298
Median Household Income (2006-2010"') -- ~
.$58,106
Number of Golf Courses (Public & Private)
i-�� 91
Federal & State Lands: Parks, Preserves, Refuges (acres)
821,620
"2010 Census Estimates
"2010 Staff Estimates
—U.S. Census Bureau's American Community Survey
RMG & BB NCFR Five Year Plan 10/2015-9/2020 (FINAL) Page 87 of 106
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ATTACHMENT C
NORTH COLLIER FIRE CONTROL i& RESCUE DISTRICT
FIRE STATIONS
Station Addrossss
1STATION 47 0 125 25 s Md.
1
$TATIC N 48
� a
STATION 42
, "r7m,"'ml
•
A.j"40
r�rlgw-M
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RMG NCFR Five Year Plan 10/2015-9/2020 Page 89 of 106
ATTACHMENT D
FACILITY NAME
STATION 10
DATE UPDATED: 7/1/2015
ADDRESS
13240 AND 13250 IMMOKALEE RD, NAPLES FL 34120
DESCRIPTION
CAPACITY:
Fire Station
DEMAND: Emergency Response Fire & Rescue
LAND SIZE:
2.31 ACRES
CONSTRUCTION TYPE: CBS
BUILDING SIZE:
LIVING QTRS:
900
GARAGE:
3,000
WORK AREA
OFFICE
2,900
STORAGE
TOTAL SQ FT:
6,800
APPARATUS AND EQUIPMENT
LADDERS: 0
ENGINES: 1
BRUSH: 1
WATER TENDER: 1
ATTACK/SQ UAD: 1
TOTALAPPARATUS: 1
STAFFING
SHIFT
CAPTAIN: 0
LIEUTENANT: 1
ENGINEERS: 1
FIRE FIGHTERS: 2
TOTAL STAFF: 11
SERVICE AREA
AREA SIZE:
AREA TYPE:
AREA POPULATION:
CALLS PER YEAR:
AVERAGE RESPONSE TIME:
TOTAL POPULATION OF DISTRICT
These 2 buildings are on 1 platted parcel
ATV/UTV: 1
FPB: 1
PEO/OUTREACH: 1
TRAILER: 2
FIRE PREVENTION
INSPECTOR:
97 Sq Miles
RURAL
7,500
1,171
7.50 MINUTES
ADMIN CLERICAL
1 OUTREACH: 1 ADMIN: 1
120,000
RMG NCFR Five Year Plan 10/2015-9/2020 Page 90 of 106
FACILITY NAME
STATION 12
DATE UPDATED: 7/1/2015
ADDRESS
21520 IMMOKALEE RD, NAPLES, FL. 34120
DESCRIPTION
1
BRUSH:
CAPACITY:
Fire Station
DEMAND: Emergency Response Fire & Rescue
LAND SIZE:
4.07 ACRES
CONSTRUCTION TYPE: CBS
BUILDING SIZE:
LIVING QTRS:
2,196
SHIFT
GARAGE:
3,420
0
WORK AREA
1
ENGINEERS:
OFFICE
100
2
STORAGE
4
SERVICE AREA
TOTAL SQ FT:
5,716
APPARATUS AND EQUIPMENT
LADDERS:
0
ENGINES:
1
BRUSH:
1
WATER TENDER:
1
ATTACKISQUAD:
1
TOTAL APPARATUS:
5
STAFFING
SHIFT
CAPTAIN:
0
LIEUTENANT:
1
ENGINEERS:
1
FIRE FIGHTERS:
2
TOTAL STAFF:
4
SERVICE AREA
AREA SIZE:
AREA TYPE:
AREA POPULATION:
CALLS PER YEAR:
AVERAGE RESPONSE
TIME:
TOTAL POPULATION OF DISTRICT
PUMPER: 1
FIRE PREVENTION ADMINISTRATION CLERICAL
97 Sq Miles
RURALIREMOTE
5,000
360
7.50 MINUTES
120,000
RMG NCFR Five Year Plan 10/2015-9/2020 Page 91 of 106
FACILITY NAME
STATION 40
Date Updated: 711/2015
ADDRESS
1441 Pine Ridge Road, Naples, FL 34109
DESCRIPTION
CAPACITY:
Fire Station DEMAND:
Emergency Response Fire 8 Rescue
LAND SIZE
1.05 CONSTRUCTION TYPE:
CBS
BUILDING SIZE.
LIVING QUARTERS
3,257
GARAGE-
3,915
WORK AREA
600
OFFICE:
1,750
STORAGE.
320
HOSE TOWER
184
TOTAL SQ FT
10.026
APPARATUS AND EQUIPMENT
ENGINES:
1 LADDERS:
0
PUMPERS:
0 SQUAD:
1
HOSE:
0 UTILITY:
0
TANKERS
0
BRUSH:
0 COMMAND:
1
WOODS:
0 STAFF:
0
ANTIQUE
0
TOTAL APPARATUS:
3
STAFFING
SHIFT
FIRE PREVENTION
ADMINISTRATION CLERICAL
BATTALION CHIEF
1
CAPTAIN
1
LIEUTENANT
2
ENGINEERS:
6
FIRE FIGHTERS
6
TOTALSTAFF
16
SERVICE AREA
AREA SIZE:
10 Sq Miles
AREA TYPE
Urban
AREA POPULATION
14.500
CALLS PER YEAR
2.200
AVERAGE RESPONSE TIME 6.00 Minutes
TOTAL POPULATION OF DISTRICT 120,000
RMG NCFR Five Year Plan 1012015-9/2020 Page 92 of 106
FACILITY NAME
STATION 42
Date Updated 7/12015
ADDRESS
7010 IMMOKALEE ROAD, NAPLES FL 34119
DESCRIPTION
CAPACITY:
Fire Station DEMAND:
Emergency Response Fire & Rescue
LAND SIZE:
1.29 CONSTRUCTION TYPE:
CBS
BUILDING SIZE:
LIVING QUARTERS:
3,228
GARAGE:
3.638
WORK AREA.
91
OFFICE:
91
STORAGE:
125
TOTAL SQ FT
7,173
APPARATUS AND EQUIPMENT
ENGINES
1 LADDERS:
0
PUMPERS:
0 SQUAD:
0
HOSE
0 UTILITY_
0
TANKERS:
1
BRUSH
1 COMMAND:
1
WOODS
0 STAFF:
0
ANTIQUE
0
TOTALAPPARATUS:
3
STAFFING
SHIFT
FIRE PREVENTION
ADMINISTRATION CLERICAL
CAPTAIN:
1
LIEUTENANT:
2
ENGINEERS:
6
FIRE FIGHTERS:
TOTAL STAFF
9
SERVICE AREA
AREA SIZE:
20 Sq Miles
AREA TYPE:
Urban
AREA POPULATION
11.000
CALLS PER YEAR
2,000
AVERAGE RESPONSE TIME
6.00 Minutes
TOTAL POPULATION OF DISTRICT 120,000
RMG NCFR Five Year Plan 10/2015-9/2020 Page 93 of 106
FACILITY NAME
STATION 43
Date Updated: 7/1/2015
ADDRESS
16325 Vanderbilt Dr., Bonita Springs, FL
34134
DESCRIPTION
CAPACITY
Fire Station
DEMAND.
Emergency Response Fire & Rescue
LAND SIZE.
1.26 acres
CONSTRUCTION TYPE CBS
BUILDING SIZE:
LIVING QUARTERS
3.233
GARAGE:
2,820
WORK AREA:
524
OFFICE
104
STORAGE:
952
TOTAL SQ FT
7.633
APPARATUS AND EQUIPMENT
ENGINES:
0
LADDERS:
1
PUMPERS.
1
SUPPORT:
0
HOSE
0
UTILITY:
1
TANKERS:
0
BOAT:
1
BRUSH
0
COMMAND:
0
WOODS
0
STAFF:
0
TOTAL APPARATUS
3
STAFFING
SHIFT
FIRE PREVENTION
ADMINISTRATION CLERICAL
CAPTAIN:
1
LIEUTENANT
2
ENGINEERS:
3
FIRE FIGHTERS:
3
TOTAL STAFF
9
SERVICE AREA
AREA SIZE:
12 Sq Miles
AREA TYPE:
Urban
AREA POPULATION
11.000
CALLS PER YEAR:
1,300
AVERAGE RESPONSE TIME:
6.00 minutes
TOTAL POPULATION OF DISTRICT
120,000
RMG NCFR Five Year Plan 10/2015-9/2020 Page 94 of 106
FACILITY NAME
STATION 44
Date Updated: 7/1/2015
ADDRESS
8970 Hammock Oak Dr., Naples; FL 34108
DESCRIPTION
AREA POPULATION:
20,000
CAPACITY:
Fire Station DEMAND:
Emergency Response Fire & Rescue
LAND SIZE:
CONSTRUCTION TYPE:
CBS
BUILDING SIZE:
LIVING QUARTERS:
5.976
GARAGE_
3.744
WORK AREA:
249
OFFICE:
359
STORAGE
458
TOTAL SQ FT:
10.786
APPARATUS AND EQUIPMENT
ENGINES
1 LADDERS:
1
PUMPERS
0 SUPPORT.
0
HOSE:
0 UTILITY:
1
TANKERS:
0 SQUAD:
1
BRUSH:
0 COMMAND
0
WOODS
0 STAFF:
0
BOAT:
2
ATC
2
TOTALAPPARATUS:
8
STAFFING
SHIFT
FIRE PREVENTION
ADMINISTRATION CLERICAL
CAPTAIN. 1
LIEUTENANT: 5
ENGINEERS- 6
FIRE FIGHTERS: 12
TOTALSTAFF: 24
SERVICE AREA
AREA SIZE:
7 Sq Miles
AREA TYPE
Urban
AREA POPULATION:
20,000
CALLS PER YEAR
2,500
AVERAGE RESPONSE TIME
6 00 Minutes
TOTAL POPULATION OF DISTRICT 120,000
RMG NCFR Five Year Plan 1012015-9/2020 Page 95 of 106
FACILITY NAME
ADDRESS
DESCRIPTION
CAPACITY
LAND SIZE:
BUILDING SIZE
STATION 45 Date Updated 7/1/2015
1885 VETERANS PARK DR.. NAPLES. FL 34109
Fire Station DEMAND:
6 9 ACRES CONSTRUCTION TYPE:
LIVING OUARTERS:
GARAGE
RESIDENTIAL:
ASSEMBLY:
SQUARE FT
TRAIN TOWER:
GENERAL BUILDING:
TOTAL SQ FT
APPARATUS AND EQUIPMENT
ENGINES. 1 SRU:
UTILITY 1 TRAINING VEHICLE
TRAILER 9 FPB
PUMPER: 1 COMMAND:
PIO
Emergency Response Fire 8 Rescue
CBS
7.619
6.923
5.533
2.707
22.782
2.332
308
25.422
4
6
0
5
1
TOTALAPPARATUS
28
AREA SIZE.
8 Sq Miles
STAFFING
Urban
AREA POPULATION
22.000
SHIFT
FIRE PREVENTION
ADMINISTRATION
CLERICAL
BATTALION CHIEF
3
CHIEF
1 FINANCE
CAPTAIN:
1
ASST. CHIEF
2 ADMIN
LIEUTENANTS:
2
DEPUTY CHIEF
2
ENGINEERS
6
BATT COMM
1
FIREFIGHTERS:
6
CAPTAIN
2
PUBLIC INFOR_
1
PEO/INSPECTOR
1
COMM OUTREACH
1
IT
1
MEDICAL DIRECTOR
1
TOTALSTAFF 34
SERVICE AREA
AREA SIZE.
8 Sq Miles
AREA TYPE:
Urban
AREA POPULATION
22.000
CALLS PER YEAR:
2.200
AVERAGE RESPONSE TIME
6.00 Minutes
TOTAL POPULATION OF DISTRICT 120.000
2
3
RMG NCFR Five Year Plan 1012015-9/2020 Page 96 of 106
FACILITY NAME
STATION 46
Date Updated: 7/1/2015
ADDRESS
3410 PINE RIDGE RD. NAPLES FL 34105
DESCRIPTION
CAPACITY:
Fire Station
DEMAND:
Emergency Response Fire & Rescue
LAND SIZE
4.25
CONSTRUCTION TYPE.
CBS
BUILDING SIZE:
LIVING CTRS
3,088
GARAGE
2,628
WORK AREA
399
OFFICE
96
STORAGE
324
TOTAL SO FT
6,535
APPARATUS AND EQUIPMENT
Engines:
1
Brush:
1
TOTAL APPARATUS:
2
STAFFING
SHIFT
FIRE PREVENTION
ADMINISTRATION CLERICAL
CAPTAIN:
1
LIEUTENANT:
2
ENGINEERS:
3
FIRE FIGHTERS:
3
TOTAL STAFF
9
SERVICE AREA
AREA SIZE:
8 Sq Miles
AREA TYPE
Urban
AREA POPULATION:
15.000
CALLS PER YEAR:
2,000
AVERAGE RESPONSE TIME:
6.00 Minutes
TOTAL POPULATION OF DISTRICT 120,000
RMG NCFR Five Year Plan 1012015-9/2020 Page 97 of 106
FACILITY NAME
ADDRESS
DESCRIPTION
CAPACITY:
LAND SIZE.
STATION 47 DATE UPDATED: 7/1/2015
2795 N AIRPORT PULLING RD, NAPLES FL 34105
Fire Station DEMAND -
1 5 ACRES CONSTRUCTION TYPE
LIVING OTRS:
4,357
GARAGE
3,720
WORK AREA
650
OFFICE
392
STORAGE
388
TOTAL SO FT: 9,507
APPARATUS AND EQUIPMENT
LADDERS 1
ENGINES 0
BRUSH: 0
TOTAL APPARATUS: 1
STAFFING
SHIFT
CAPTAIN. 1
LIEUTENANT 2
ENGINEERS. 3
FIRE FIGHTERS3
TOTAL STAFF 9
SERVICE AREA
AREA SIZE
AREA TYPE.
AREA POPULATION:
CALLS PER YEAR:
AVERAGE RESPONSETIMF
TOTAL POPULATION OF DISTRICT
Emergency Response Fire & Rescue
CBS
FIRE PREVENTION ADMINISTRATION CLERICAL
5 Sq Miles
Urban
6.000
1,500
6 00 MINUTES
120,000
RMG NCFR Five Year Plan 10/2015-9/2020 Page 98 of 106
FACILITY NAME
STATION 48
DATE UPDATED: 7/1/2015
ADDRESS
2795 N AIRPORT
PULLING RD, NAPLES FL 34105
DESCRIPTION
1
BRUSH:
CAPACITY:
Fire Station
DEMAND: Emergency Response Fire & Rescue
LAND SIZE:
3.28 ACRES
CONSTRUCTION TYPE:
1
TOTAL APPARATUS:
TYPE: CBS
BUILDING SIZE:
LIVING QTRS:
TBD
GARAGE:
TBD
SHIFT
WORK AREA
TBD
ADMINISTRATION CLERICAL
OFFICE
TBD
STORAGE
TBD
2
TOTAL SQ FT:
15,686
APPARATUS AND EQUIPMENT
LADDERS:
1
TRAILERS:
1
ENGINES:
0
SRU:
1
BRUSH:
1
TRAINING:
2
SQUAD:
0
COMMAND:
1
TOTAL APPARATUS:
7
STAFFING
SHIFT
FIRE PREVENTION
ADMINISTRATION CLERICAL
CAPTAIN:
1
CHIEF: 1 ADMIN: 1
LIEUTENANT:
2
CAPTAIN: 1
ENGINEERS:
3
LIEUTENANT: 1
FIRE FIGHTERS:
3
TOTAL STAFF:
13
SERVICE AREA
AREA SIZE:
TBD
AREA TYPE:
Urban
AREA POPULATION:
8,000
CALLS PER YEAR:
TBD
AVERAGE RESPONSE TIME:
TBD
TOTAL POPULATION OF DISTRICT 120,000
DUE TO STATION JUST OPENING - CERTAIN STATISTICS NOT YET AVAILABLE
RMG NCFR Five Year Plan 1012015-9/2020 Page 99 of 106
FACILITY NAME
SUPPORT SERVICES FACILITY #1 DATE UPDATED 711!2015
ADDRESS
6495 TAYLOR RD, NAPLES, FL 34109
DESCRIPTION
FIRE PREVENTION
CAPACITY:
MAINTENANCE, WAREHOUSE, OFFICE
DEMAND:
FLEET, FACILITIES, LIFE SAFETY
LAND SIZE:
1.6 ACRES CONSTRUCTION TYPE: CBS AND STEEL
BUILDING SIZE:
BUILDING A: 3,039
DEP CHIEF
BUILDING B: 6,156
LIEUTENANT:
BUILDING C: 9,042
BATT COMM
TOTAL SQ FT: 18,237
APPARATUS AND EQUIPMENT
SUPPORT: 3 COMMAND: 4
UTILITY: 2 LIFE SAFETY/FPB: 14
TOTAL APPARATUS: 23
STAFFING
SHIFT
FIRE PREVENTION
ADMINISTRATION
CLERICAL
FIRE MARSHAL 1
ASST CHIEF
1 ADMIN 2
CAPTAIN:
DEP FIRE MARSHAL 2
DEP CHIEF
1 PT TIME 1
LIEUTENANT:
INSPECTORS 9
BATT COMM
1
ENGINEERS:
APP TECH.
3
FIRE FIGHTERS:
FACILITIES
2
TOTAL STAFF: 21
SERVICE AREA
AREA SIZE:
AREA TYPE:
AREA POPULATION:
CALLS PER YEAR:
AVERAGE RESPONSE TIME:
TOTAL POPULATION OF DISTRICT 120,000
RMG NCFR Five Year Plan 1012015-9/2020 Page 100 of 106
FACILITY NAME
SUPPORT SERVICES FACILITY #2 DATE UPDATED: 7/1/2015
ADDRESS
18665 IMMOKALEE RD, NAPLES FL 34120
DESCRIPTION
CAPACITY:
MAINTENANCE, WAREHOUSE, FITNESS
DEMAND:
FLEET, FACILITIES, LIFE SAFETY
LAND SIZE:
4.02 ACRES CONSTRUCTION TYP CBS AND STEEL
BUILDING SIZE:
BUILDING A: 4,800
TOTAL SQ FT: 4,800
APPARATUS AND EQUIPMENT
SUPPORT:
UTILITY:
TOTALAPPARATUS
STAFFING
SHIFT
AS NEEDED
TOTAL STAFF: N/A
SERVICE AREA
AREA SIZE:
AREA TYPE:
AREA POPULATION:
CALLS PER YEAR:
AVERAGE RESPONSE TIME:
COMMAND:
LIFE SAFETY/FPB:
FIRE PREVENTION ADMINISTRATION CLERICAL
TOTAL POPULATION OF DISTRICT
AS NEEDED
120,000
RMG NCFR Five Year Plan 10/2015-9/2020 Page 101 of 106
FACILITY NAME
NCFR BOAT SLIP DATE UPDATED 07/1!2015
ADDRESS
13105 VANDERBILT
DR, SLIP 47, NAPLES, FL. 34109
DESCRIPTION
CAPACITY:
BOAT SLIP
DEMAND: Emergency Response Fire & Rescue
LAND SIZE:
N/A
CONSTRUCTION TYPE: Wood Dock
BUILDING SIZE:
LIVING QTRS:
NA
GARAGE:
NA
WORK AREA
NA
OFFICE
NA
STORAGE
NA
TOTAL SQ FT:
NA
APPARATUS AND EQUIPMENT
FIRE/RESCUE BOAT 1
ENGINES: 0
BRUSH: 0
TOTAL APPARATUS: 1
STAFFING
SHIFT
AS NEEDED FOR RESPONSE
SERVICE AREA
AREA SIZE:
AREA TYPE:
AREA POPULATION:
CALLS PER YEAR:
AVERAGE RESPONSE TIME:
TOTAL POPULATION OF DISTRICT
FIRE PREVENTION ADMINISTRATION CLERICAL
INLAND WATERWAYS AND GULF OF MEXICO
120,000
RMG NCFR Five Year Plan 10/2015-9/2020 Page 102 of 106
Summary of Operational Facilities
ZONE
SQ MILES
POPULATION
CALL/YEAR
AVG. RESP.TIME
40
10
14,500
2200
6 minutes
42
20
11,000
2000
6 minutes
43
12
11,000
1311
6 minutes
44
7
20,000
2500
6 minutes
45
8
22,000
2200
6 minutes
46
8
15,000
2000
6 minutes
47
5
6,000
1 500
6 minutes
48
TBD
8,000
TBD
TBD
10
197
17,500
1 171
7.5 minutes
12
97
5 000
360
17.5 minutes
Summary of Properties Owned by District
PROPERTY
ACERAGE
DEVELOPED
PROPOSED/
CURRENT USE
Oakes Blvd
3.66 Acres
vacant
Station 412
Sun Century Road
1.6 Acres
vacant
Station 413
Pine Ride Road
1.78 Acres
vacant
future growth
9th St/Bonita Shores
8 Acres
vacant
Adj to St 43
Nursery Lane
26.35 Acres
1 structure
storage/training
Center Lane
1.01 Acres
vacant
future growth
Kathleen Court 2
1.31 Acres
vacant
future growth
DeSoto Blvd
4.5 Acres
vacant
Station 414
24th Ave NE
15.2 Acres
Ivacant
Ifuturegrowth/trade
RMG NCFR Five Year Plan 10/2015-9/2020 Page 103 of 106
NORTH COLLIER FIRE CONTROL AND RESCUE DISTRICT
2017-2018 Board of Fire Commissioner Meeting Dates
October 12, 2017
November 9, 2017
December 14, 2017
January 11, 2018
February 8, 2018
March 8, 2018
April 12, 2018
May 10, 2018
June 14, 2018
July 12, 2018
August 9, 2018
September 13, 2018
NORTH COLLIER FIRE CONTROL AND RESCUE DISTRICT
P -1 DISTRICT [RIEPORTEN'
E CC
Section i S9 -'1' 0', Florida Statutes, requires that Cachspec ial district in the state
d,s(,?r,,at-- a Ceglst--red o and a Cerlstered agent and I1[e this 1nfon—nation v;[th
the Dopa,,-cm,�-nt of Comraunit,; Affairs and The local goti"Zini11E autl-oct�`, Collier
County Board of County Commission--cs. Anv chanJe4 !n CcQ7lsteCed ac-enL and
registered office muse be reported to the above named agencies.
[n the space b?[ow, please pro-,, t
Ce�is�cred agcnt: N , th 11-olh ire Cogtpnj
'885 Vetera-js Payk Dr,
D1ST IC T � A—'\,1E.:: tier
R_ GIS;TEnED - GIE\ 1 .
P,ECIS TE P�ED OFFICE: l ooh �� eterans Park Dri�-e
N�aplcs FL J-2-4,109
[n addi tion, C!llasc provide the tt[ephone nu-TTLbec o _Dlstered aaenL.
?39l 597-3-227
Indicate your discr?ct's sPatus (dependent or independ�rltj by marking and Xin the -
app -1 opriate space.. dee section [89.403., Florida Statutos, for de initions')
DCPLEND NT IN-DEPELNDE NT
if the actual location of your special district otltce is different from that of your
registered a enL, PCO -Vide the district's business address 1n the space below:
Please retum, this io1Tn, to the address belovi:
Derek Johnssen, General_Accounting %ManaaeC
Clerk o� the Circuit Court Finance Department
Court Plaza III
2071 _ U—poc-L Load South
Nap[. -s, FL 341 t
FHtE
MAIN
III IR M
o
tlreo+'
NORTH COLLIER FIRE CONTROL AND RESCUE DISTRICT
BOARD OF FIRE COMMISSIONERS
M. James Burke . Christopher L. Crossan . Norman E. Feder ■ J. Christopher Lombardo ■ John 0. McGowan
September 29, 2017
Mr. Derek Johnson, General Accounting Manager
Clerk of the Circuit Court, Finance Department
3299 Tamiami Trail East, #403
Naples, FL 34112
Sent via Federal Express
Dear Mr. Johnson:
Enclosed please find the following:
1. Copy of Resolution 17-022 of the North Collier Fire Control & Rescue District, adopting the
final millage rate for the North Naples Service Delivery Area for the fiscal year 2017-2018.
2. Copy of Resolution 17-023 of the North Collier Fire Control & Rescue District, adopting the
final millage rate for the Big Corkscrew Island Service Delivery Area for the fiscal year
2017-2018.
3. Copy of Resolution 17-024 of the North Collier Fire Control & Rescue District, adopting the
final impact fee rates for the North Collier Fire Control & Rescue District for fiscal year
2017-2018.
4. Copy of Resolution 17-025 adopting the Final Budget for the North Naples Service Delivery
Area for the fiscal year 2017-2018 for the General Fund and the Inspection Fee Fund.
5. Copy of Resolution 17-026 adopting the Final Budget for the Big Corkscrew Island Service
Delivery Area for the fiscal year 2017-2018 for the General Fund.
6. Copy of Resolution 17-027 adopting the Final Budget for the Impact Fee Fund for the North
Collier Fire Control & Rescue District for the fiscal year 2017-2018.
7. Copy of the Budget for the fiscal year 2017-2018 for the General Fund, the Impact Fee
Fund and the Inspection Fee Fund for the North Naples Service Delivery Area, the Big
Corkscrew Island Service Delivery Area and the North Collier Fire Control & Rescue
District.
8. Audit for the fiscal year ended 9-30-16.
Very truly yours,
V
� <---
BECKY BRONSDON
Chief Financial Officer
1885 Veterans Park Drive Naples, FL 34109 ■ (239) 597-3222 ■ Fax (239) 597-7082 0 www.northcollierfire.com
RESOLUTION 17-022
A RESOLUTION OF THE NORTH COLLIER FIRE CONTROL AND RESCUE DISTRICT OF
COLLIER COUNTY FLORIDA, ADOPTING THE FINAL LEVY OF AD VALOREM TAXES FOR THE
NORTH NAPLES SERVICE DELIVERY AREA FOR FISCAL YEAR 2017-2018, PROVIDING FOR
AN EFFECTIVE DATE.
WHEREAS, sections 6(a) and (b) of the North Collier Fire Control and Rescue
District's Charter found in section 3 of chapter 2015-191, laws of Florida, and Section 6
of chapter 2015-191, Laws of Florida authorizes the North Collier Fire Control and Rescue
District to levy an ad valorem taxation on property within its boundaries in Collier County
in the North Naples Service Delivery Area in an amount not to exceed 1 mills; and
WHEREAS, the North Collier Fire Control and Rescue District on September 28, 2017
adopted Fiscal Year 2017-2018 Final Millage Rate for the North Naples Service Delivery
Area following the public hearing required by section 200.065, Florida Statutes; and
WHEREAS, the gross taxable value for operating purposes not exempt from ad
valorem taxation within the North Collier Fire Control and Rescue District, North Naples
Service Delivery Area, has been certified by the Collier County Property Appraiser as
$30,842,221,363;
NOW, THEREFORE, BE IT RESOLVED by the BOARD OF FIRE COMMISSIONERS OF
THE NORTH COLLIER FIRE CONTROL AND RESCUE DISTRICT of Collier County Florida, that
the Fiscal Year 2017-2018 operating millage rate for the North Collier Fire Control and
Resolution 17-022
September 28, 2017
Page 2 of 3
Rescue District, North Naples Service Delivery Area, is 1.00 mills per $1,000.00, which is
more than the rolled -back rate of .9021 mills per $1,000.00 by 10.85%. Such millage rate
will be collected pursuant to the same manner and form as county taxes.
This resolution shall take effect immediately upon its adoption.
The foregoing resolution was offered by Commissioner Lo mea pnp
who moved its adoption.
The motion was seconded by Commissioner CRD. SA1J and the
Vote was as follows:
Commissioner M. James Burke:
❑ Yay
fi lgay
Commissioner Christopher L. Crossan:
fd'Pay
❑ Nay
Commissioner Norman E. Feder:
U-1—ay
❑ Nay
Commissioner John 0. McGowan:
[;Hay
❑ Nay
Commissioner J. Christopher Lombardo
EY ray
❑ Nay
Duly passed on this 28th day of September, 2017 by the Board of Fire Commissioners of
the North Collier Fire Control and Rescue District.
Resolution 17-022
September 28, 2017
Page 3 of 3
i T y r
RESOLUTION 17-023
A RESOLUTION OF THE NORTH COLLIER FIRE CONTROL AND RESCUE DISTRICT OF
COLLIER COUNTY FLORIDA, ADOPTING THE FINAL LEVY OF AD VALOREM TAXES FOR THE
BIG CORKSCREW ISLAND SERVICE DELIVERY AREA FOR FISCAL YEAR 2017-2018,
PROVIDING FOR AN EFFECTIVE DATE.
WHEREAS, sections 6(a) and (b) of the North Collier Fire Control and Rescue
District's Charter found in section 3 of chapter 2015-191, Laws of Florida, and Section 6
of chapter 2015-191, Laws of Florida authorizes the North Collier Fire Control and Rescue
District to levy an ad valorem taxation on property within its boundaries in Collier County
in the Big Corkscrew Island Service Delivery Area in an amount not to exceed 3.75 mills;
and
WHEREAS, the North Collier Fire Control and Rescue District on September 28, 2017
adopted Fiscal Year 2017-2018 Final Miilage Rate for the Big Corkscrew Island Service
Delivery Area following the public hearing required by section 200.065, Florida Statutes;
and
WHEREAS, the gross taxable value for operating purposes not exempt from ad
valorem taxation within the North Collier Fire Control and Rescue District, Big Corkscrew
Island Service Delivery Area, has been certified by the Collier County Property Appraiser
as $1,509,823,359;
Resolution 17-023
September 28, 2017
Page 2 of 3
NOW, THEREFORE, BE IT RESOLVED by the BOARD OF FIRE COMMISSIONERS OF
THE NORTH COLLIER FIRE CONTROL AND RESCUE DISTRICT of Collier County Florida, that
the Fiscal Year 2017-2018 operating millage rate for the North Collier Fire Control and
Rescue District, Big Corkscrew Island Service Delivery Area, is 3.50 mills per $1,000.00,
which is more than the rolled -back rate of 3.2268 mills per $1,000.00 by 8.47%. Such
millage rate will be collected pursuant to the same manner and form as county taxes.
This resolution shall take effect immediately upon its adoption.
The foregoing resolution was offered by Commissioner C R wss,��
who moved its adoption.
The motion was seconded by Commissioner Lo M g PI, (DO , and the
Vote was as follows:
Commissioner M. James Burke: ❑ Yay
M- iy
Commissioner Christopher L. Crossan: G?la-y
❑ Nay
Commissioner Norman E. Feder: 121a
❑ Nay
Commissioner John O. McGowan: [Kay
❑ Nay
Commissioner J. Christopher Lombardo V ay ❑ Nay
Duly passed on this 28th day of September, 2017 by the Board of Fire Commissioners of
the North Collier Fire Control and Rescue District.
Resolution 17-023
September 28, 2017
Page 3 of 3
NORTH COLLIER FIRE CONTROL AND RESCUE DISTRICT
RESOLUTION 17-024
A RESOLUTION OF THE NORTH COLLIER FIRE CONTROL AND RESCUE DISTRICT OF
COLLIER COUNTY, FLORIDA, IMPOSING TENTATIVE IMPACT FEE RATES FOR THE NORTH
COLLIER FIRE CONTROL AND RESCUE DISTRICT FOR FISCAL YEAR 2017-2018; PROVIDING
FOR AN EFFECTIVE DATE.
WHEREAS, impact fees are a funding mechanism that a local government may
utilize to pay for public improvements that are necessary to serve new growth; and
and
WHEREAS, impact fees must satisfy a dual rational nexus test to be constitutional;
WHEREAS, the dual rational nexus test requires a local government to show a
reasonable nexus between the local government's need for additional capital facilities
and the new construction and that a special benefit is conferred upon the fee payers; and
WHEREAS, Subsection 8 of section 6 of the North Collier Fire Control and Rescue
District's Charter within section 3 of chapter 2015-191, Laws of Florida, authorizes the
North Collier Fire Control and Rescue District to assess impact fees for capital
Improvements on new construction within its boundaries; and
WHEREAS, Resolution 16-017 established new impact fee rates that are effective
October 1, 2016, which were based upon the most recent and localized data, as
evidenced by the Impact Fee Update Study dated October 13, 2015, and created new
impact fee land use categories; and
Resolution 17-024
September 21, 2017
Page 2 of 5
WHEREAS, the new impact fee rates established by Resolution 16-017, and
amended by Resolution 16-040, were adopted and noticed in compliance with Section
163.3180, Florida Statutes; and
WHEREAS, Collier County collects the impact fees for the District and charges an
administrative fee to cover Collier County's actual costs of such collection pursuant to
interlocal agreements dated September 27, 2016; and
WHEREAS, the final impact fee rates imposed by the Board of Fire Commissioners
for the North Collier Fire Control and Rescue District at a Public Meeting held on
September 28, 2017 for Fiscal Year 2017-2018 are the impact fee rates established by
Resolution 17-024 in compliance with Section 163.31801, Florida Statutes
NOW, THEREFORE, BE IT RESOLVED by the BOARD OF FIRE COMMISSIONERS OF
THE NORTH COLLIER FIRE CONTROL AND RESCUE DISTRICT of Collier County, Florida, that
the final rates for impact fees for Fiscal Year 2017-2018 are the impact fee rates adopted
in Resolution 17-017, which are as follows:
ReskkneW.
210
Single
- Less than 4,000 sf
du
1.71
$598.26
- 4,000 sf or greater
du
1.95
$682.23
220/222/2
30/232
Multi -Family
du
0.87
$304.38
240
Mobile Home / RV (Tied Down)
du
1.33
$465.31
Tic -*04 6000.
310/311 Hotel
room
0.81
$283.91
320 Motel
room
0.76
$266.38
251/253 Assisted Living Facility (ALF)/Retirement Community
du
1.00
$350.50
620 Nursing Home
bed
1.05
$368.03
ftavalfoak
416 RV Park
site
0.50
$175.25
420 Marina
berth
0.19
$66.60
430 Golf Course
18 holes
19.44
$6,813.72
n/a Bundled Golf Course
18 holes
5.83
$2,043.42
444 Movie Theater w/Matinee
screen
5.981
$2,095.99
n/a Dance Studios/Gyms 1
1,000 sf 1
2.22
$778.11
lnseltutrbns:
Resolution 17-024
September 21, 2017
Page 3 of 5
520
Elementary School (Private)
student
0.06
$21.03
522
Middle School (Private)
student
0.07
$24.54
530
High School (Private)
student
0.08
$28.04
540
University/Junior Colle a with 7,500 or fewer students
student
0.10
$35.05
550
University/Junior College with more than 7,500 students
student
0.07
$24.54
560
Church
seat
0.03
$10.52
565
Day Care
student
0.05
$17.53
610
Hospital
1,000 sf
1.37
$480.19
710
Office 6,000 sf or less
1,000 sf
1.00
$350.50
Office 6,001- 100,000 sf 1,000 sf 1.19
$417.10
Office 100,001- 200,000 sf 1,000 sf 1.01
$354.01
Office 200,001- 400,000 sf 1,000 sf 0.85
$297.93
Office greater than 400,000 sf 1,000 sf 0.77
$269.89
720
Medical Office/Clinic 10,000 sf or less
1,000 sf
1.14
$399.57
Medical Office/Clinic greater than 10,000 sf 1,000 sf 1.66
$581.83
770
Business Park (Flex Space)
1,000 sf
0.96
$336.48
iPeGotL
Retail 100,000 gsf or less
1,000 gsf
2.46
$862.23
Retail 100,001- 150,000 gsf 1,000 gsf 2.25
$788.63
Retail 150,001- 200,000 gsf 1,000 gsf 2.30
$806.15
Retail 200,001- 400,000 gsf 1,000 gsf 2.34
$820.17
Retail 400,001- 600,000 gsf 1,000 gsf 2.44
$855.22
Retail 600,001- 1,000,000 gsf 1,000 gsf 2.42
$848.21
Retail greater than 1,000,000 gsf
1,000 gsf
2.32
$813.16
841
New/Used Auto Sales
1,000 sf
1.47
$515.24
849
Tire Superstore
1,000 sf
1.34
$469.67
850
Supermarket
1,000 sf
2.05
$718.53
851
Convenience Market
1,000 sf
5.4A
$1,917.24
853
Convenience Store w/ Gas Pumps:
4 or less fuel positions fuel pos. 4.35
$1,524.68
5-6 fuel positions fuel pos. 3.70
$1,296.85
7-8 fuel positions fuel pos. 3.29
$1,153.15
9-30 fuel positions fuel pos. 2.94
$1,030.47
11-12 fuel positions fuel pos. 2.75
$963.88
13 or more fuel positions fuel pas. 2.59
$907.80
862
Home Improvement Superstore
1,000 sf
1.81
$634.41
881
Pharmacy/Drug Store with and wo/Drive-Thru
1,000 sf
1.96
$686.98
890
Furniture Store
1,000 sf
0.24
$84.12
911
Bank/Savings Walk -In
1,000 sf
2.23
$781.62
912
Bank/Savings Drive -In
1,000 sf
2.28
$799.14
931
Low -Turnover Restaurant
seat
0.22
$77.11
932
High -Turnover Restaurant
seat
0.27
$94.64
934
Fast Food Rest. w/Drive-Thru
1,000 sf
8.90
$3,119.45
941
Quick Lube
service bay
1.16
$406.58
944
Gasoline/Service Station
fuel pos.
1.91
$669.46
947
Self -Service car Wash
service bay
0.87
$304.94
948
jAutomated Car Wash
1,000 sf
1.76
$616.88
Resolution 17-024
September 21, 2017
Page 4 of 5
n/a
ILuxury Auto Sales
I 1,000 sf 1
1.03
$361.02
hwuswd.,
Commissioner Norman E. Feder:
M-Ya�y7
❑ Nay
Commissioner John O. McGowan:
110
Light Industrial
1,000 sf
0.69
$241.85
140
Manufacturing
11000 sf
0.50
$175.25
150
Warehousing
1,000 sf
0.28
$98.14
151
Mini -Warehouse
1,000 sf
0.06
$21.03
No reduction in the assessed impact fee rate is authorized and the provisions
within Resolution 16-017 are applicable.
This resolution shall take effect immediately upon its adoption.
The foregoing resolution was offered by Commissioner L m&apn
who moved its adoption.
The motion was seconded by Commissioner �U(�.�e , and the
Vote was as follows:
Commissioner M. James Burke:
133 ay
❑ Nay
Commissioner Christopher L. Crossan:
E&Ya—y
❑ Nay
Commissioner Norman E. Feder:
M-Ya�y7
❑ Nay
Commissioner John O. McGowan:
UK7ay
❑ Nay
Commissioner J. Christopher Lombardo
:
❑ Nay
Duly passed on this 28th day of September, 2017 by the Board of Fire Commissioners of
the North Collier Fire Control and Rescue District.
Resolution 17-024
September 21, 2017
Page 5 of 5
NORTH COLLIER FIRE CONTROL AND RESCUE DISTRICT
i. -i. k-nnat,vpner wrnuaruv
RESOLUTION 17-025
A RESOLUTION OF THE NORTH COLLIER FIRE CONTROL AND RESCUE DISTRICT OF
COLLIER COUNTY FLORIDA, ADOPTING THE FINAL BUDGET FOR THE NORTH NAPLES
SERVICE DELIVERY AREA GENERAL FUND FOR FISCAL YEAR 2017-2018; PROVIDING FOR
AN EFFECTIVE DATE.
WHEREAS, the North Collier Fire Control and Rescue District of Collier County,
Florida, on September 28, 2017 held a public hearing as required by Florida Statute
200.065; and
WHEREAS, the North Collier Fire Control and Rescue District of Collier County,
Florida, set forth the final appropriations for the North Naples Service Delivery Area in the
amount of $29,046,449 and final revenue estimates in the amount of $30,614,344 for
the General Fund for the Fiscal Year Fiscal Year 2017-2018; and
NOW, THEREFORE, BE IT RESOLVED by the BOARD OF FIRE COMMISSIONERS OF THE
NORTH COLLIER FIRE CONTROL AND RESCUE DISTRICT of Collier County Florida, that the
Fiscal year 2017-2018 Final Budget for the General Fund for the North Naples Service
Delivery Area be adopted.
This resolution shall take effect immediately upon its adoption.
The foregoing resolution was offered by Commissioner LO m &0'00
who moved its adoption.
The motion was seconded by Commissioner Ckssa>y , and the
Resolution 17-025
September 28, 2017
Page 2 of 2
Vote was as follows:
Commissioner M. James Burke:
Commissioner Christopher L. Crossan:
Commissioner Norman E. Feder:
Commissioner John O. McGowan:
Commissioner J. Christopher Lombardo
❑ Yay
❑ Nay
❑ Yay
❑ Nay
❑ Yay
❑ Nay
❑ Yay
❑ Nay
❑ Yay
❑ Nay
Duly passed on this 28th day of September, 2017 by the Board of Fire Commissioners of
the North Collier Fire Control and Rescue District.
NORTH COLDER FIRE
//) / z
M. Jameszwkm
Christop . Crossan
Nor4n Fe
John O. McGowan
LAND RESCUE DISTRICT
RESOLUTION 17-026
A RESOLUTION OF THE NORTH COLLIER FIRE CONTROL AND RESCUE DISTRICT OF
COLLIER COUNTY FLORIDA, ADOPTING THE FINAL BUDGET FOR THE BIG CORKSCREW
ISLAND SERVICE DELIVERY AREA GENERAL FUND FOR FISCAL YEAR 2017-2018;
PROVIDING FOR AN EFFECTIVE DATE.
WHEREAS, the North Collier Fire Control and Rescue District of Collier County,
Florida, on September 28, 2017 held a public hearing as required by Florida Statute
200.065; and
WHEREAS, the North Collier Fire Control and Rescue District of Collier County,
Florida, set forth the final appropriations for the Big
Corkscrew Island Service Delivery Area in the amount of $5,529,687 and final revenue
estimates in the amount of $5,311,591 for the General Fund for the Fiscal Year Fiscal Year
2017-2018; and
NOW, THEREFORE, BE IT RESOLVED by the BOARD OF FIRE COMMISSIONERS OF
THE NORTH COLLIER FIRE CONTROL AND RESCUE DISTRICT of Collier County Florida, that
the Fiscal year 2017-2018 Final Budget for the General Fund for the Big Corkscrew Island
Service Delivery Area be adopted.
This resolution shall take effect immediately upon its adoption.
The foregoing resolution was offered by Commissioner CRossp, 0
who moved its adoption.
The motion was seconded by Commissioner N\ , C ) k tj and the
y
i
Resolution 17-026
September 28, 2017
Page 2 of 2
Vote was as follows:
Commissioner M. lames Burke: 0-Yay ❑ Nay
Commissioner Christopher L. Crossan: tray ❑ Nay
Commissioner Norman E. Feder: �ra'y ❑ Nay
�
Commissioner John O. McGowan: ❑ Nay
Commissioner J. Christopher Lombardo ;/Yay ❑ Nap Y
Duly passed on this 28th day of September, 2017 by the Board of Fire Commissioners of
the North Collier Fire Control and Rescue District.
NORTH COWER FIRE CONTROL AND RESCUE DISTRICT
cuwui)*!
Riseue
X203.5
0
FISCAL YEAR 2017-2018 BUDGET
FINAL BUDGET HEARING
SEPTEMBER 28, 2017
a
9
North Collier Fire Control and Rescue District
Fiscal Year 2017-2018 Budget
TABLE OF CONTENTS
GeneralInformation..................................................................................................... 3
GeneralFund Summary................................................................................................ 8
General Fund Summary Budget ..........................
Impact Fee Fund Budget Summary .....................
Impact Fee Fund Budget .....................................
Inspection Fee Fund Summary ...........................
Inspection Fee Fund Budget ................................
Line Item Budget ..................................................
2
.............................................. 14
.............................................. 20
.............................................. 21
.............................................. 22
..................... 23
..................... 24
9
North Collier Fire Control and Rescue District
Fiscal Year 2017-2018 Budget
BOARD OF FIRE COMMISSIONERS
Norman E. Feder, Chairman
J. Christopher Lombardo, Vice -Chairman
Christopher Crossan, Treasurer
M. James Burke, Commissioner
John McGowan, Commissioner
f
Norman Feder
Chris Lombardo
Christopher Crossan
M. James Burke
3
John McGowan
9
North Collier Fire Control and Rescue District
Fiscal Year 2017-2018 Budget
DISTRICT ADMINISTRATION
James M. Cunningham
Fire Chief
Rita Greenberg
Deputy Chief of Accreditation
Becky Bronsdon
Chief Financial Officer
Jorge Aguilera
Assistant Chief of Emergency Medical Services & Training
Eloy Ricardo
Assistant Chief of Life Safety & Fire Prevention
Eric Watson
Assistant Chief of Fleet
Robert Smith
Operations Chief
9
North Collier Fire Control and Rescue District
Fiscal Year 2017-2018 Budget
BUDGET PLANNING CALENDAR
FISCAL YEAR 2017-2018
June 1, 2017 Estimated Preliminary Property Value Provided by
Collier County Property Appraiser
June 27, 2017 Budget Workshop #1
5:30 p.m.
Station 45
July 13, 2017 Board of Fire Commissioners Establishe
Preliminary Maximum Millage Rate for DR -420
at July 13, 2017 Regular Board Meeting
August 10, 2017
September 21, 2017
(Rescheduled due to
Hurricane Irma)
September 28, 2017
Budget Workshop #2
1:30 p.m.
Station 45
Tentative Budget Hearing
5:30 p.m.
Station 45
Final Budget Hearing
5:30 p.m.
Station 45
5
0
North Collier Fire Control and Rescue District
Fiscal Year 2017-2018 Budget
OUR MISSION:
The mission of the North Collier Fire Control and Rescue District is to protect lives and
property in an efficient, yet effective manner, while maintaining the utmost level of
respect for one another and illustrating a high standard of ethics and dedication to the
care of our customers.
OUR COMMITMENTS:
TO OUR RESIDENTS AND THE COMMUNITY
We are committed to meeting the needs and expectations of our residents today and in
the future, to develop innovative solutions to the service delivery challenges we
encounter, and to provide rapid response delivered by dedicated and caring
professionals.
TO OUR EMPLOYEES:
We are committed to providing a working environment characterized by trust and
respect, supportive of open and honest communication, and fostering professional
growth, community involvement, and illustrating the highest ethical, moral and personal
standards to incite public trust.
"Honor, Service, Pride"
6
North Collier Fire Control and Rescue District
Fiscal Year 2017-2018 Budget
NORTH COLLIER FIRE CONTROL AND RESCUE DISTRICT
9 �-, 140
ASSISTANT CHIEF
_ _ ASSISTANT CHIEF _ ASSISTANT CHIEF
R PREVIFE ENTION OPERATIONS '"""' EMSfMINING
i
�r.re
fx.w.rwi
IMM—wT a am,uoo
A4WT 11,-S C4"" rnNr
nmcs.r li wows I wwo.r �1 �Ti
"�. I i� """' �.r.r ern,• un+.. c.rdw Lw� 71CpLwn
....,.�
tn/ns, 4Wor [iWaw. L Lie" -m
Tnwnelsl
YlIb1TOMM'/tMrldhrf�rW�uNOA SAr�pla CYnkMb f�lyl Gra Ours
FIRE CHIEF
ak..a
Fwiu4s -- i '
CHIEF FINANCIAL
OFFICER � DEPUTY CHIEF
tapcin EXECUTIVE ACCREDITATION DIRECTOR
De'D�tY Dire[tur
of fYrWnce
ASSISTANT CHIEF
FLEET &
j
i �_m
7
M+'�
AOCREDRATION
7
9
North Collier Fire Control and Rescue District
Fiscal Year 2017-2018 Budget
GENERAL FUND SUMMARY
The General Fund Budget reflects a millage rate of 1.00 mils in the North Naples SDA and
a millage rate of 3.50 mils in the Big Corkscrew SDA.
North Naples SDA Property Values and Millage Rates
D.UUW
4.5000
4.0000
3.5000
3.0000
2.5000
2.0000
1.5000
1.0000
0.5000
0.0000
c
2014-2015
2015-2016
1 2016-2017
2017-2018
®Appraised Property Value
$24,230,360,813
$26,147,933.475
$28.533.716,727
$30.842.221,363
—m--Millage Rate 1
0.9500
0.9500
0.9500
1.0000
$35 000.000,000
$30.C*O 000,000
$25 WO ",000
$20 WO, LW. 000
$15,000,000,000
$10,000,000,000
$5,000,000,000
North Collier Fire Control and Rescue District
Fiscal Year 2017-2018 Budget
Big Corkscrew SDA Property Values and Millage Rates
4.5000
40000
3.5000
30000
2.5000
2.0000
1.5D00
1 0000
0.5000
0.0000
2014-2015
2015-2016 1
20167017 1
2017-2018
®Appma-d Property Value
$1,036,864.318
$1,180,436,524
$1,307,618436
$1,509,823,359
o- Millage Rafe
3.5000
3.4500
3.4500
3 5000
$1,600,000,000
$1,400,000,000
$1,200,000,000
$1.000,000,000
$800,000,000
$600,000,000
$4 D0, D00, 000
$200,000,000
$-
9
North Collier Fire Control and Rescue District
Fiscal Year 2017-2018 Budget
GENERAL FUND REVENUE
Total General Fund revenue for the North Collier District is $35,925,935, or 9.93% more
than the prior year.
Increase in revenue is due to the increase in taxable property value and the resulting
increase in Ad Valorem revenue. The Board decided to levy millage rates of 1.00 in the
North Naples Service Delivery Area and 3.50 in the Big Corkscrew Island Service Delivery
Area following the financial impact of Hurricane Irma and the anticipated loss of an
estimated $1 million in Ad Valorem revenue with the institution of the increased
homestead exemption created during the 2017 legislative session which will be placed on
the 2018 General Election ballot. As noted below, Ad Valorem revenue constitutes 95%
of General Fund revenue.
,<__.00o,o00
SS 00",003
52-5,000,000
- 0; ;.;OO' OOS
General Fund Revenue
Ac valcrem Inte,est Fees for Service Other Income
■ General Fund Revenue
10
9
North Collier Fire Control and Rescue District
Fiscal Year 2017-2018 Budget
GENERAL FUND EXPENSES
Total budgeted expenses for the North Collier District are $34,576,136, or 2% less than
the prior fiscal year.
• Personnel expenses constitute 83% of total General Fund expenditures, with
employee wages representing the largest percentage of the District's personnel
expenses. Unlike the private sector, the District cannot merely cut personnel to
reduce costs. As an emergency responder, loss of personnel is a public safety issue,
and cutting staff results in lowering the level of service to our community, placing life
and property at risk. The 2017-2018 budgeted personnel expenses reflect a decrease
of $248,446 as compared to the prior fiscal year. This decrease is possible even
though the Collective Bargaining Agreement requires increases to bargaining unit
employee wages, because 12 firefighter positions budgeted in the 16-17 fiscal year to
staff a new station were not filled, several vacated positions were not backfilled, and
the completion of the Early Retirement Incentive initiated October 1, 2016.
• Operating expenses represent those costs associated with operating and maintaining
the District's facilities, equipment, apparatus and services. Operating expenses
contained within the 2017-2018 budget reflect an increase of $128,475 or 3% as
compared to the prior year. This increase is due to contractual or external increases,
including the cost of fuel, auto, liability and property insurance, fees payable to the
Collier County Tax Collector, increases in professional fees to include a fire assessment
fee study and the FGCU Wage and Benefit Study, and increases in the cost to maintain
the District's computer network system.
• Debt Service expenses represent the District's principal and interest costs on a lease
to purchase for Lucas chest compressors, which will be paid in full by April of 2018, a
new lease to purchase three fire engines and a ladder truck approved by the Board in
January of 2016 which begins in November of 2016, and another lease to purchase a
75' ladder truck approved by the Board at the April 20, 2017 meeting. Total Debt
Service for 2017-2018 is $519,775, representing an increase of $211,034 due to the
addition of the ladder truck lease.
• Capital expenditures provide for the purchase of capital assets, including vehicles,
apparatus, computers and equipment that exceed $1,000 in cost and have a useful
life of more than one year. The total capital expenditures provided for in the 2017-
2018 budget represent a decrease of $900,084 as compared to the 2016-2017
budgeted amount. The decrease is the result of the deletion and deferment of
multiple capital purchases in an effort to reduce overall General Fund costs.
11
0
North Collier Fire Control and Rescue District
Fiscal Year 2017-2018 Budget
GENERAL FUND EXPENSES
General Fund Expenses
■ Personnel ■ Operating ■ Debt Service ■ Capital
12
North Collier Fire Control and Rescue District
Fiscal Year 2017-2018 Budget
RESERVES
Assigned Reserve Caegonit
Budgeted Balance 9-30-16
C. ism
Awlmb 142 I'm
Addition to or (use) of Reserve
Assigned
Reserves
Reallocated 17-
i6
Reserve Balance
9.3D-18
Operating Reserve -is
Quarter eases
$ 7,250,000
$ 7,250,000
Minimum Operating Reserve
Per Policy
S 2,600,000
$ 2,600,000
Health insurance Oalm Reserve S
328,085
$
21,915
$ 350,000
Apparatus Lease Pay Off
$
1,351,499
$ 1,351499
ALS/Medical Equipment
Fire Prevention Bureau
$ 274,242
$ (7,197)
S 267,045
Station improvements i Equip.
S 64,087
5
4,518
$ 68,605
St. #461mprovements
$ 20,936
S
(20,936)
$
TOTAL ASSHMED RESIERA
$ 10,537,350
$
1,356,996
S (7,197) $
11,887,149
RESERVE SUMMARY
Establishment of Lease Pay
Off Reserve
$ 1,351,499
Allocation of Existing
Reserve
$ (7,197)
Increase to Health
Insurance Claim Reserve
$ 21,915
Addition to Station
Improvements
$ 4,518
Use of St. 46 Improvement
Reserve
$ (20,936)
Total Addition to Reserves
17.18
S 1,349,799
13
GENERAL FUND-2017-2018
Amended
Amended
Percentage of
-
Bud 16-17 Estimated
B
t6-17 E49matW
8 16.17
Difference
16-17
Difference 16-17
p17 t
NN SDA 9.30-17 NN SDA
Be SDA 9.30.17 Be SDA
Nord) Collier
vs/ 17-18
vs. 17-18
Balance Forwartl-Assigned
IS
11.450923 S 11,450,923
$
1,831,665 S 1,831,665
S 13,282,588
Balance Forward-Unassi netl
-
S
11,450,923 S 11,450,923
$
1,831,665 E 1,831,865
S 13,282,588 -
1
S
25,751,679 f 25,751,679
S
4325,186 $ 4,325,186
E 30,076865
$
4243.4013
14.11% 1
2 C.C.-Ad Val. over 95%
$
19,185 $ 375,144
$
- $ 69,745
E 19,185
1 51
2
3 Interest-General
$
49,500 $ 34,500
r S
500 $ 3,000
r $ 50,000
r1 S
72,500
-25.00% 3
4 Interest-CD
$
20,000 $ 10,000
S 20,000
r
$
0.00% 4
5 Interest-Ad Valorem
S 1 650
$ 282
S
S
5
Fire Watch and Spec. Event
6 Fees
$
50,000 S 50,000
$
15,DOD S 15,000
$ 65,000
S
15,00D
23.08% 6
7 Omupatimal Lic. Fees
see
If,. 10 see line 10 -
see line
10 see line 10
see line 10
7
8 Flow Test
see
line 10 see line 10
see line
10 see line 10
see line 10
8
9 Hrant Maintenance Fees
see
line 10 see line 10
see line
10 see line 10 -
see If" 10
9
Ire Prevention .I
Services (Formerly lines 13,
10 14, 15, 16, 21, 28,33
$
700,000 $ 482,474
S
150 $ 150
S 700,150
S
204,727
-29.24% 10
17 Service Fees-Other
see
line 10 see line 10
- see lin¢
10 see line 10 -asissmi
11
12 State & Federal Grants
$
537,500 $ 460,510
S
537,500 $ 537,500
S 1,075000
r
E
664,000
fi1.77% 12
State Revenue Sharing FF
73 Su lemental
S
48,834 $ 48.830
S
7,976 S 8500
f 58,870
S
8,231
-14.49% 17
14 Key Boxes
see
line 10 -lin 10
- see line
10 see line 10
see line 10 -
14
15 Reins tion Fees
$
100 $
S 100
15
16 Rental - Celi Tower
$
60,000 S 60,000
$
77,500 S 77,500
r r t r S 137,500
S
35,995
18
17 Station Rental-EMS
$
38,310 $ 38,310
E 38,310
$
3,345
17
18 Other Rental
$
65,000 S 65,0130
f 65,000
$
23,000
35.38% 18
19 Donalions IS Grants
$
1,000 $ 11,250
S 1,000
r
S
7,000
700.00% 19
20IDisposition of Fixed Assets
$ 34 000
$
$
20
Fire Inspection Fees-Existing
Zt Bltl s.
see
line 10 see line 10
see line
10 see line 10
- see line 10 -
21
22 Miac, Revenue
$
150,000 $ 100,000
f
10,000 S 10000
S 160,000
f
60,000
22
23 Mist. Rev.-Refunds/Reimb.
S
75.000 S160,556
I
S 40
S 75,000
S
50,000
23
24 Fire Training Center Fee
$
50,000 S 23,587
Irr
$ 50,000
$
(25,0001
24
25 Trainin Fees
S
10,000
25
26 Reimbursement-Overtime
S
90.000 S 20,000
S 90,000
S
60.000
X6.67% 26
False/Malfunctioning Alarm
27 Fees
see line
10 see line 10
see line
10 see line 10 -
see line 10
27
28 IFCD Interlocal A regiment
r t+r
S
30 000
100.00% 28
TOTAL INCOME
S
27,706108 $ 27.727,494
$
4.973.812 f 5048903
S 32679920
141
Health Plan
Physician - Clinic
:and Employes
Is
ant Recognition
Percentage of
Budget
18.17
surAgm
Budigat
18.17
8~
18.17
- Difference 16-17
Difference 16-17
NN SDA 430-1 NN S A
North
CoMer
vsi 17-18
vs. 17-18
112 Office E ui ment-Prevention
$
860 $
2,311
: $
140 $
378
S
1,000
$
0
0.00%
112
113 Fire Equipment
$
101,347 $
101,347
E
16553 $
16,553
S
117,900
r E
18700
-15.86%
113
114 Shop Equipment & Supplies
E
19,341 E
13,553
r $
3,159 E
2,214
• • r S
22,500
r S
3,000
-13.33%
114
Warehouse/Logistics
115 Supplies/Eq Supplies/E
S
5,158 E
5,472
E
842 E
894
S
6,000S
r
6,500
108.33%
115
Professional& other fees
S
$
116 Professional
$
202,006 f
210,311
$
32,994 $
34,350
S
235,000
r $
203,000
86.38%
176
117 Property Appraiser's Fees
E
217,044 $
217,044
$
35,450 S
35,450
$
252,494
S
0
0.00%
t17
118Collector's Fees
$
522,617 $
522,617
$
85,360 E
85,360
$
607,977
- : S
87,371
14.37%
118
119 Auditor
E
68,768 $
62,587
$
11,232 S
10,223
E
80,000
S
0.00%
179
120 Intentional) Left Blank
$
$
S
120
Miscellaneous
S
S
121 Water/Sewer Fee St 44
$
5,587 f
6,317
r $
913 $
1,032
S
6,500
f
1,069
16.45%
127
122 Travel& Per Diem
$
32,683 E
29,448
E
5,317 S
4,809
S
38,000
r S
28.000
-73.68%
122
123 PIO/Communi Outreach
E
2,837 1 E
2,837
S
463 E
463
S
3,300
• S
2400
72.73%
123
124 Intentional) Left Blank
$$
124
125 Vehicle Fuel/Oil
E
150,430 S
191,523
$
24,570 $
31,221
E
175,000
S
13,736
7.85%
125
Training and Education
126 Courses and Programs
S
179,090 S
175,079 -
f
29,226 $
28,596
$
208,316
r E
6,916
3.32%
126
127 Training Su lies/E ui ment
$
14,183 $
14,183
$
2,317 $
2,317
E
16,500
r S
3,000
-18.18%
127
128 Miscellaneous
$
8,596 E
8,596
E
1,404 E
1,404
S
10,000
r S
0.00%
126
129 Subscri tion/Dues
S
6,928 S
8,298
S
7,132 E
1,355
r S
8,060
S
7,555
93.73%
129
130 Subscription/Dues Prev
$
516 $
1,396
S
84 S
228
S
600
r S
0.00°h
130
131 Legal Advertisements
$
8,596 $
6,877
$
1,404 S1,123
S
10,000
• $
2,000
-20.00%
131
132 Dive Team
$
6,266 f
6,266
$
1,023 S
1,023
S
7,289
r $
5,489
-75.31%
132
Fire Prevention Materials &
133 Su lies
E
47,278 $
35,842
S
7,722 S
5,854
$
55,000
r E
25,000
i5.45°h
133
134 Haz Mat
E
13,754 $
4,298
E
2 246 E
702
$
16,000 IllE
15,000
-93.75%
134
135 Technical Rescue
E
8,725 $
4,296
S
1,425 f
702
f
10,150
r E
7,150
-70.44%
135
136 KA Team
S
S
136
137 Boat Team
E
4,974 S
4,974
S
816 S
876
S
5,790
r S
1,490
-25.73%
137
138 CERT Team
$
11,605 $
7,762
S
1,895 t
7,267
S
13,500
S
2,500
-16.52%
138
139 Contingencies
$
f
S
f
139
Total Op. Esp.
$
4,158 788 f
1786 565 '.
S
679 278 S
867 778
- S
4,838 004
TOTAL OPERATING 8
PERSONNEL EXPENSES
$
28,827,599 S
28,907,887
S
5,057,234 S
5,125,750
$
33,884,833
S
119,972
-0.35%
Prior Year Fund Balance
E
11,450,923 S
11 450,923
r rr E
1,831,665 $
1,831,665
$
13,282,588
r
Total Income
E
27,706,108 S
27,727494
E
4,973,812 E
5,046,903
$
32,679,920
Total Personnel & Operating
Expenses
E (28,827,599) S (29.207,665)
$
5,057,234 f (5,125,150)
S (33,884,833) .
Total Cash Reserve
S
10,329 432 S
9 970,732
S
1,748,243 S
1 753,118
S
12,077 675
AMWKWAmantlW
- Amended
Percentageof
1617
EWmataA
B
1.617
E,Wma/eC
8
N 16-17
Difference 16-17
Difference 16-17
NN 430-1t8d
17 BC SDA
Nw6t CaMNt
vs! 17-18
vs. 17-18
Debt Service
Equipment and Apparatus
140 Lease Principal
E 235,456 E
235,456
S
38,457 E
38,457
S
273,913
E
156,113
56.99%
14D
141 ^
E 64,322 E
64.322
S
10,506 E
10,506
f
74,828
$
14,921
141
Total Dabt Service
f 299.778
299
40 983 $
48,983
348,741
r
Capital
Station Improvements &
160E ui
$326,433 S
303,645
$
53,317 E
49,595
E
379,750
+ S
315,750
.63.15Yo
180
161 Fire antl Rescue E ui .
$ 180,689 $
160,776
r E
29,511 S
26,280
+ $
210,200
r $
160,200
-76.21%
161
162 Protective Gear
$ 138.396 $
102,768
r $
22,604 S
16785
+ E
161,000
r E
61000
-37.89%
162
163 Medical Equipment
S 73,066 S
73,066
$
11,934 f
11,934
$
85,000
$
85,000
-1 DO.00%
163
164 Communication Equip
S 8,596 $
8,596
f
1,404 S
1,404
$
10,000
S
10,000
-100.00%
164
165 Mee Equipment
S
1,908
$
312
E
S
185
166 Com uters
$ 146.132 $
93,445
S
23,868 E
15,263
$
170,000
+ $
105,000
.61.76%
166
167 TRT
f 9,713 $
9,713 -
$
1,587 $
1,587
$
11 300
E
11,300
-100.00%
167
168 Boat Team
E 35,67315
2,050
S
5,827 E
1,762
E
41,500
E
41,500
-100.DO%
168
169 Training Equipment
S
S
S
$
189
170 Vehicle Purchase
$ 34,879 E
15,942 -
S
5,696 S
2,768:
S
40575
r S
30,575
-75.35%
170
171 ShopEquipment
S 62,386 S
62,386
f
10,190 $
10,190
S
72,576
S
72,576
100.00%
171
172 L isbc;:arehouse
$
S
S
- $
172
173 HazMat Team
$ 5,673 S
$
927
S
6,500
E
6,600
-100.00%
173
174 Fire Apparatus
$
$
174
175 Dive Team
$ 2,650 $
E
433
$
3,083 -
E
3,083
100.00%
175
176 Fire Prevention
$ - $
E
- $
S
$
176
177Communi Outreach
E - $
S
- S
r S
r $
177
178 ^
f - $
S
- $
S
S
178
Total Capital Outlay
f 1,024,286 f
834295
S
167,298 S
137,860
$
1,191,554
Cash Reserves Betore Capital
and Debt Service Purchases
S 10,329,432 f
9,970,752
S
1,748,243 $
1,753,418
S
12,077,675
Debt Service - Capital
Equipment
E 299,778
$
48,963 $
48,963
$
348,741
Capital Purchases
E (1.024,286) E
834,295
+ E {167,298) E 1137,8601
+ $ 11,191,584)
Endma Cash Reserve
S 9,005 358 S
9,136 457
S
1,531.982 $
1 566,595
$
10,537,350
Personnel 8 OperatingEx
uses
E 26,827,599
M $
5,057,234 $
5,125,150
S
33,884,833
Debt Service
$ 299,778
E
48,963 $
48,963
E
348,741
Capital
$ 1,024,286
Holm
5
167,298 E
137,860
$
1,191,564
TOTAL EXPENSES
f 30,151,663 S
29207,685
f
%M.495 $
5311,973
S
35,425,158
$
849,022
-2.40%
9
North Collier Fire Control and Rescue District
Fiscal Year 2017-2018 Budget
IMPACT FEE FUND BUDGET SUMMARY
Chapter 2015-191, Florida Statutes, the District's enabling act, establishes the Board of
Fire Commissioners' right to assess impact fees.
Pursuant to Florida law, an impact fee must comply with the "dual rational nexus" test
which requires "a reasonable connection, or rational nexus, between the need for
additional capital facilities and the growth in population generated by the subdivision."
Additionally, there must be a reasonable connection between the expenditure of the
funds and the benefit to those paying the fee.
Impact fees must be designated and segregated for the purchase or construction of
capital assets required due to growth of the District. Costs to maintain, staff or replace a
facility or piece of equipment may not be funded by impact fees.
The Board of Fire Commissioners establishes the impact fee rate schedule each year by
resolution when adopting the annual budget for the fund. In March of 2015, the Board
engaged the consultant firm of Tindale -Oliver to prepare an updated impact fee study for
the new North Collier Fire Control and Rescue District. That study was completed and
accepted by the Board at the October, 2015 Board Meeting. The Board accepted the
population -based model of impact fee assessment, with the impact fee rate based on
property usage rather than square feet. Since there is one impact fee rate structure
assessed throughout the District, there is no need to segregate the Impact Fee revenue
and expenses by service delivery area.
Impact fee revenue recognized a significant increase during the 2014-2015 and 2015-
2016 fiscal years as a result of the growth in the District. However, with the adoption of
the new rate structure, revenues decreased by 35 per cent in the 2016-2017 fiscal year.
As such, budgeted impact fee revenue for the 2017-2018 year is based on current year
actual receipts and recognizes the decrease resulting from the implementation of the new
impact fee rate structure. The Board has engaged the firm that conducted the impact fee
rate study to review updated data to determine if the rates should be adjusted in the
future.
Impact Fee Budget Highlights:
o Emergency traffic signal for Station #42 (re -budgeted from 2016-2017)
o Debt service for property for a new station
o Allowance for construction in progress
PLO
NORTH COLLIER FIRE CONTROL & RESCUE DISTRICT
IMPACT FEE FUND BUDGET - 2017-2018
North Collier
Fire Control & Rescue District
INCOME
Amended Budget
Estimated
9-30-17
Final Budget 17 -
18
16-17
1 Impact Fees
$
2,000,000
$
1,300,000
$
1,300,000
2 Other
3Interest
$
1,000
$
6,598
$
6,000
TOTAL INCOME
$
2,001,000
$
1,306,598
$
1,306,000
EXPENSES
1 Collection Fees
$
71,000
$
71,000
$
71,000
2 Interest to General Fund
$
-
31 Repayment to General Fund
$
-
4 Debt Service Principal
$
57,500
$
57,500
$
57,500
5 Debt Service Interest
$
17,250
$
17,250
$
17,250
6 Construction in Progress
$
1,050,000
$
150,000
$
1,050,000
7 Station Construction
Office Equipment & Station
81 Equipment
$
75,000
9 Emergency Signal - St. 42
$
400,000
$
400,000
10 Apparatus
11 Protective Gear
$
50,000
12 Fire Equipment
$
75,000
Total Expenses
$
1,795,750
$
295,750
$
1,395,750
Fund Balance (Deferred
Revenue ) at 9-30
$
1,458,502
$
-
$
877,666
Income
$
2,001,000
$
1,306,598
$
1,306,000
Expenses
$
(2,581,836)
$
(295,750)
$ (1,595,750)
Fund Balance (Deferred
Revenue ) at 9-30
$
877,666
$
1,010,848
$
587,916
21
BJB/bb 8-15-17/9-19-17
9
North Collier Fire Control and Rescue District
Fiscal Year 2017-2018 Budget
INSPECTION/PLAN REVIEW FEE FUND BUDGET SUMMARY
In February of 2003, the Board of Fire Commissioners of the North Naples SDA established
the Inspection Fee Fund by Resolution 03-001. This fund was created in compliance with
Collier County Resolution 01-131 dated July 31, 2001.
In June of 2014, the Board of Fire Commissioners elected to assume the duties of fire code
plan reviews for the District, formerly performed by the Collier County Fire Code Official's
Office. Four plan reviewers were hired, and an Interlocal Agreement entered into with
Collier County to imbed the District's plan reviewers in the County offices to provide a
better level of service to the public.
The revenue generated by the fire code plan review and the inspection of new
construction is segregated into the Inspection/Plan Review Fee Fund, as are all
attributable expenses. The costs associated with the plan reviewers, as well as the
District's fire inspectors assigned to new construction inspections, are also allocated to
this fund. Where appropriate, a portion of an employee's wages and benefits are
allocated to this fund. The operating expenses associated with the plan review and new
construction inspection services are also allocated to this fund, including the annual lease
payment of $50,000 to Collier County.
As with impact fees, new construction inspection fees and plan review fees recognized a
significant increase during the 2014-2015 and 2015-2016 fiscal years, but were somewhat
reduced in the 2016-2017 fiscal year. As such, projected revenue for this fund reflects a
modest decrease of 2 per cent.
Expenses for the 2017-2018 year reflect a decrease of less than one per cent.
22
NORTH COLLIER FIRE CONTROL & RESCUE DISTRICT
INSPECTION FEE FUND 2017-2018
Amended Budge
Estimated
Final Budget
Variance
Percent of
2016-2017
Seipt.30,2017
2017-2018
16/17 vs. 17/18
Variance
INCOME
1 Inspection Fees
$
1,000,000
$
850,000
$
980,000
$
(20,000)
-2.00%
2 Plan Review Fees
$
1,000,000
$
850,000
$
980,000
$
(20,000)
-2.00%
3Interest
$
2,000
$
1,000
$
2,000
$
-
0.00%
Total Income
$
2,002,000
$
1,701,000
$
1,962,000
$
40,000)
-2.00%
Personnel Expenses
4 Salaries
$
1,209,508
$
1,069,072
$
1,230,430
$
20,922
1.73%
5 Professional Pay
$
6,000
$
9,000
$
9,600
$
3,600
60.00%
6 Overtime
$
30,000
$
10,000
$
50,000
$
20,000
66.67%
7 Sick Leave Pa
$
25,000
$
20,000
$
25,000
$
-
0.00%
8 Social Security
$
95,891
$
81,784
$
103,891
$
8,000
8.34%
9 Retirement - FRS
$
84,200
$
80,912
$
98,877
$
14,677
17.43%
10 Retirement - 175
$
55,700
$
56,700
$
55,700
$
-
0.00%
11 Disability Insurance
$
10,000
$
10,000
$
10,000
$
-
0.00%
12 Worker's Compensation
$
38,812
$
20,000
$
42,195
$
3,383
8.72%
13 Life/Health Insurance
$
198,210
$
189,270
$
198,210
$
-
0.00%
14 Employee Physicals
$
1,000
$
1,000
$
1,000
$
-
0.00%
Total Personnel Expenses
$
1,754,321
$
1,547,738
$
1,824,903
$
70,582
4.02%
O eratin Ex enses
16 Telephone
$
1,000
$
1,000
$
1,000
$
-
0.00%
17 Utilities
$
2,500
$
2,500
$
2,500
$
-
0.00%
18 Office Supplies/ Equipment
$
2,000
$
2,000
$
2,000
$
-
0.00%
19 Uniforms
$
1,000
$
1,000
$
1,000
$
-
0.00%
20 Rent - Collier County Lease
$
50,000
$
50,000
$
50,000
$
-
0.00%
21 Fire Prevention Materials
$
5,000
$
21,177
$
5,000
$
-
0.00%
22 Dues & Subscription
$
6,900
$
-
$
6,900
$
-
0.00%
23 Computer Software/Main
$
76,177
$
-
$
40,000
$
(36,177)
-47.49%
24 Travel & Per Diem
$
6,000
$
7,250
$
10,000
$
4,000
66.67%
25 Training
$
25,000
$
3,000
$
20,000
$ (5,000)
-20.00%
Total Operating Expenses
$
175,577
$
87,927
$
138,400
$
(37,177)
-21.17%
Capital Expenses
23 Vehicles
$
72,500
$
72,500
$
72,500
Total Capital Expenses
$
72,500
$
72,500
$
-
$
(398)
TOTAL EXPENSES
$
2,002,398
$
1,708,165
$
1,963,303
$
(2,252)
-0.11%
FUND BALANCE
(RESERVE) AT 10-01
$
1,905
$
9,070
$
1,507
INCOME
$
2,002,000
$
1,701,000
$
1,962,000
EXPENSES
$ (2,002,L98
)I
1._11,708,165)
$ (1,963,303)
FUND BALANCE 9-30
$
1,507 1
$
1,905
$
204
BJB/bb 9-19-17 23
INCOME DETAIL
The -District's Enabling Act grants the Board of Fire Commissioners the authority to assess a levy on property owners for
fire protection, rescue and emergency service. The Collier County Property Tax Appraiser provides the appraised
taxable value of all of the property within the District's boundaries. That taxable estimated value is transmitted to the
District via Form DR -420, which the District usually receives in July prior to the October beginning of a new
fiscal year.
The Board of Fire Commissioners establishes the millage rate, or taxing rate, up to the maximum allowable by the
District's Enabling Act (1 Mil, or $1.00 for every $1,000 of appraised property value in the North Naples service delivery
area and 3.75 mils in the Big Corkscrew service delivery area, or $3.75 for every $1,000 of appraised property value). This
taxing rate is tentatively adopted at the Tentative Budget Hearing, and finalized with the adoption of the final budget at the
Final Budget Hearing. Both of these hearings are held in September.
Ad Valorem revenue represents 95% of the District's total annual revenue, with the balance of revenue
consisting of interest, cell tower and station rentals, and various fees for service identified below. The budget
assumes the District will receive 95% of the total possible Ad Valorem assessed.
The taxable property value for the fiscal year 2017-2018 reflects an increase of 8% in the North Naples service
delivery area's taxable property value and an increase of 15% in the Big Corkscrew service deliveray area's
taxable property value.
BJB/bb 7-31-17/8-15-17/9-19-17/9-25-17
24
001-3110-001-000, 002-000, 003-000,120:001-3110-001-000, 002-000, 003-000
AD VALOREM
NN SDA BC SDA North Collier
Gross Taxable Value Per Form DR -420
(DRAFT = 80/6 Increase NN, 15% Increase
BCI) $ 30,842,221,363 $ 1,509,823,359
Millage Rate - NN SDA 1.00, BCI 3.50 1.00 Mil 3.50 Mil
$ 30,842,221 $ 5,284,382 $ 36,126,603
95% Allowable x 95% x 95% x 95%
Prior Year Amended Budget 16-17 S 25,751,679 $ 4,325,186 $ 30,076,865
Estimated 9-30-17 $ 26 126,823 $ 4,394 931 $ 30,521,754
001-3610-101-000,102-000,104-000,120-3610101000
NN SDA BC SDA North Collier
Collier County Ad Valorem Interest $ - $ -
General Interest $ 33,500 $ 4,000 $ 37,500
CD Interest $ 20,000 $ - $ 20.000
Prior Year Amended Budget 16-17 1 S 69,500 $ 5001s 70,000
Estimated 9-30-17 1 $ 46,150 $ 282 56,000
BJB/bb 7-31-17/8-1517(9-19-17/9-2577
25
001-3420-903-000, 904-000, 905-000,906-000,908-000, 909-000, 912-000, 913-000, 915-000
001-3620-001-000, 002-000,003-001,001-3630-001-000,
001-3660-001-000,002-000
001-3690-902-001,903-000,903-001,903-002
120-3420-903-000 904-000 905-000 906-009 908-000 909-000 912-000 913-000 3660-001-000 002-000
OTHER INCOME -BUDGET
Other General Fund Income is comprised of various sources as identified below. For those income sources where no
verification is possible, an average of the last 4 years' receipts is used, recognizing any trending.
Prior Year Amended Budget 16-17 S 700,1001S 5,4501$
705,550
Esiknaled 9-30-17 1 $ 482,474 S 1501$ 480,334
NN SDA BC SDA North C0111er
Donations and CERT Grant
$
NN SDA
BC SDA
North Collier
Flow Test
$
18,825
$
$
18,825
Occupational License Inspections
$
50,000
$
- $
50,000
Hydrant Maintenance Fees
$
160,000
$
- $
160,000
Service Fees - Other
$
17,598
$
- $
17,598
Key Boxes
$
10,000
$
- $
10,000
Inspection Fees - Existing Buildings
$
214,000
$
- $
214,000
False/Malfunctioning Alarm Fees
$
25.000
$
5
25,000
101,505
EMS Rental
$
41,655
$
-
Prior Year Amended Budget 16-17 S 700,1001S 5,4501$
705,550
Esiknaled 9-30-17 1 $ 482,474 S 1501$ 480,334
NN SDA BC SDA North C0111er
Donations and CERT Grant
$
8,000
$
8,000
State & Federal Grants
$
205,500
$
205,500
$
411,000
State Revenue Sharing - FF Supplemental
$
41,205
$
7,374
$
48,579
IFD Interlocal Agreement Fees
$
25,446
$
4,554
$
30,000
Miscellaneous Revenue
$
95,000
$
5,000
$
100,000
Miscellaneous Reimbursements/Refunds
$
120,000
$
5,000
$
125,000
Cell Tower Rent
$
51,505
$
50,000
$
101,505
EMS Rental
$
41,655
$
-
$
41,655
Other Rentals
$
42,000
$
-
$
42,000
Overtime Reimbursement
$
30,000
$
-
$
30,000
Training Fees
$
10,000
$
-
$
10,000
Fire Traininq Center Fees Fire Academies
$
25,000
$
-
$
25,000
TOTAL
Prior Year Amended BudW 16-17 1 $ 1,115 644 1S 632.9761S 1,748 620
Estimated 9-30-17 1 $ 1,002,047 $ 641,640 1 $ 1,643,587
BJB/bb 7-31-17/8-15-17/9-19.17/9-25-17
26
001-3630-001-000
Firewatch Fees are charged to entities requiring the presence of certified firefighters to perform watch over their fire
safety systems in the event of mechanical malfunction, construction or other factors. Special event firewatch fees
are charges for the same services performed during a special event, such as a concert or theatrical performance.
NN SDA BC SDA North Collier
Prior Year Amended Budget 16-17 1 $ 50,000 1 $ 15,000 1 $ 65,000
Estimated 9-30-16 1 $ 70.000.1 $ 10,000 1 $ 80,000
BJB/bb 7-31-17/8-15-17/9-19-17/9-25-17
27
I INCOME RECAP
PROJECTED FUND BALANCE CARRIED FORWARD:
Cash Reserve at 9-30-17 NN SDA SC SDA North ColWer
Assigned (Projected) $ 9,005,368 $ 1,531,982 $ 10,537,350
PROJECTED REVENUE -1.00 MIL NN SDA, 3.50 MIL BC SDA
AD VALOREM TAX REVENUE
$
29,300,110
$
5,020,163
$
34,320,273
ESTIMATED INTEREST
$
53,500
$
4,000
$
57,500
ESTIMATED FIREWATCH FEES
$
70,000
$
10,000
$
80,000
ESTIMATED OTHER INCOME -PREVENTION
$
495,423
$
-
$
495,423
ESTIMATED OTHER INCOME
$
695,311
$
277,428
$
972,739
TOTAL INCOME ESTIMATED
$
30,614,344
1 $
5,311,591
1 $
35,925,935
TOTAL FUNDS AVAILABLE FOR 2017-2018 $ 39,619 712 $ 6,843,573 $ 46,463,285
Total revenue
Total ands -prior
Year Amended BUdgat 16-17 $ 39,157 031 $ 6,805 477 4kMSQ8
BJB/bb 7-31-17/8-15-17/9-19-17/9-25-17
28
EXPENSES
Expenses of the General Fund are categorized as follows:
Personnel
Operating
Debt Service
Capital
NN SDA BC SDA North Collier
$ 24,145,752
$ 4,212,574
$ 440,873
$ 247,250
$ 4,652,631
$ 753,904
$ 78,902
$ 44,250
$ 28,798,383
$ 4,966,479
$ 519,775
$ 291,500
Prior Year Amended Budget 16-17 30151 663 $ 5,273,495 1 $ 35,425,158
Estimated 9-30-17 1 $ 29,207,665 1 $ 5,300,379 1 $ 34,508,044
The Board of Fire Commissioners has directed staff to prepare a budget that is at minimal cost neutral as compared to
the 16-17 budget, incorporating methods to reduce long term costs in anticipation of future revenue reductions
resulting from future increases in homestead exemptions.
Personnel related expenditures constitute 83% of the total budgeted expenses for the 2017-2018 fiscal year as
compared to 81 % in the 2016-2017 year, Total personnel expenses for 2017-2018 reflect a decrease of $248,446
(or less than 1 %) over the 16-17 year.
Operating expenses represent those costs associated with operating and maintaining the District's facilities and
operations. The operating expenses contained within the 2017-2018 budget represents an increase of $128,475
(or less than 3%) as compared to the prior year.
Debt Service expenses represent the District's principal and interest costs on a lease to purchase for Lucas chest
compressors, which will be paid in full by April 2018, and for lease to own purchases of 3 engines, 1 ladder and a tower.
The Board has directed staff to establish a reserve fund for early payment of this debt to reduce long term expenses.
Capital expenditures provide for the purchase of capital assets and capital improvements, including vehicles, fire
apparatus, computer, and firefighting equipment that exceed $1,000 in cost and have a useful life of more than one year
The total capital expenditures provided for in the 2017-2018 budget reflect a decrease of $900,084 (or 75%) as compared
to the prior year.
Total budgeted expenses of the General Fund for the fiscal year 2017-2018 reflect a decrease of $849,022
or 2% compared to the prior year.
BJB/bb 7-31-17/8-15-17/9-19-17/9-25-17
29
PERSONNEL EXPENSES
STAFF WAGES AND BENEFITS
Employee wages represent the largest percentage of the District's personnel, as well as total, expenditures. Projected
expenses for the 2017-2018 year are based on the funding of the positions identified below, which includes the
reclassification of one existing employee to Assistant Chief of Operations/Special Teams.
001-5220-012-000.012-002.120-5220-012-000
SALARY - PERSONNEL AND PREVENTION - BUDGET LINES 30 AND 31
NN SDA BC SDA North Collier
ADMINISTRATION PERSONNEL
0.50
Fire Chief
1
Deputy Chief
1
Chief Financial Officer
1
Assistant Chief -Fleet
1
Assistant Chief - EMSi raining
1
'Assistard Chief - OperallonVSpecial'Teams
1
Public Information Officer
1
Community Outreach - PART TIME
1
HR Generalist
1
Customer Service Representative
1
Accounts Payable/Receivable Accountant
1
Executive Director
1
Deputy Director of Finance
1
Executive Assistant
1
Administrative Assistant (1 PART TIME)
3
Facility Coordinator
1
Maintenance Technician
1
Lead Fleet Technician
1
Fleet Technician
4
Computer Network Administrator
1
Computer Network Technician
1
Technical Manager
1
TOTAL ADMINISTRATIVE PERSONNEL
27
FIRE PREVENTION
FUNDED BY GENERAL FUND:
Assistant Chief - Fire Prevention and Life Safety (50%)
0.50
Fire Marshal/Battalion Chief of Prev. (50%)
0.50
Deputy Fire Marshals/Captain of Prev.
2
Fire Inspectors/Lieutenants of Prevention
1
Fire Inspector 1
4
Inspector/Public Education
2
Administrative Assistant
1
BJB/bb 7-31-17/8-15-17/9-19-17/9-25-17
30
FUNDED BY INSPECTION FEE FUND:
Assistant Chief - Fire Prevention and Life
Safety (50%)
0.50
Fire Marshal/Battalion Chief of Prev. (50%)
0.50
Deputy Fire Marshals/Captain of Prev.
3
Fire Inspectors/Lieutenants of Prevention
2
Inspector 1
3
Plan Reviewers
5
Administative Assistants
1
TOTAL FIRE PREVENTION PERSONNEL
26
Note: Positions funded by /nspecdon Fee Fund are Paid by Inspection Fees on New
186,779
Construction
1,230,430
TRAINING
$
Battalion Chief of Training
1
Training Lieutenants
4
TOTAL TRAINING I I 1 5
LOGISTICS
Captain of Logistics 1
Sworn employee assigned to Logistics 1
TOTAL LOGISTICS 2
OPERATI
TOTAL SMFT EMPLOYEES 188
TOTAL EMPLOYEES I 1 1 226
NN SDA BC SDA North Collier
$ 15,155,656 $ 3,024,826 $ 18,180,482
Prior Year Amended Budget 16-17 1 $ 15,745,826 1 $ 2,8U,264 1 $ 18,630,080
Estimated 9-30-17 1 $ 14,438,887 1 $ 27,1391$ 14,466,006
BJB/bb 7-31-17(8-15-17/9-19-1719-25-17
31
NN SDA
BC SDA
North Collier
Salaries -Personnel
$ 13,344,237 $
2,388,181
$
15,732,417
Salaries -Prevention
$ 767,769 $
137,405
$
905,174
Salaries -Inspection Fee Fund
$ 1,043,651 $
186,779
$
1,230,430
HARMONIZATION FUNDED BY BC
$
312,460
$
312,460
:0 ,482
BJB/bb 7-31-17(8-15-17/9-19-1719-25-17
31
001-5220-011-000.120-5220-011-000
The Board of Fire Commissioners is a five member Board elected by the voters residing in the North Collier District.
Each Commissioner must be a resident of the District. Effective with the 2016 General Election, one Commissioner is
elected from the Big Corkscrew Island Service Delivery Area, and one Commissoiner is elected from the North Naples
Service Delivery Area. The other three Commissioners are elected from the District at large. The two Commissioners
elected from each service delivery area have an initial term of 4 years, as does one of the Commissioners elected at large.
The other two Commissioners elected at large have an initial term of 2 years (with terms expiring November 2018).
Effective with the 2020 General Election,all seats are elected at large. Following the 2018 election, all Commissioners
will have a 4 year term.
The annual salary for Commissioners is established by Florida Statute, and has remained constant since 1996.
NN SDA BC SDA North Collier
Position
Annual Salary
Annual Salary
Chairman
$
5,089
$
911
$
6,000
Vice -Chairman
$
5,089
$
911
$
6,000
Secretary/Treasurer
$
5,089
$
911
$
6,000
Commissioner
$
5,089
$
911
$
6,000
Commissioner
$
5,089
$
911
$
6,000
..l 2017-2r
30.000,
Prior Year Amended Budget 16-17 1 $ 29,02 S 4 739 S 33,751
Estimated 9-30-17 1 $ 29,0121 $ 4,739 J S 33 751
Florida Statute establishes the independent fire district's responsibility to provide benefits for elected
officials.
001-5220-023-005
NN SDA BC SDA North Collier
Total -Hea r -
Prior Year Amended Budglot 16-17 $ 52,1411$ 81518 1 $ 60,657
E6#RWed 9.30417 $ 52,1411 $ 8,518 is 60,857
BJB/bb 7-31-17/8-15-17/9-1317/9-25-17
32
001-5220-022-008,120-5220-022-008
RETIREMENT - COMMISSIONERS - BUDGET LINE 67
As of June 1, 2003, all elected officials participate in the Florida Retirement System. The contribution rate is
established legislatively, along with any percentage of employee contribution. The required employee
contribution is currently 3%.
NN SDA BC SDA North Collier
Commissioners $ 10,807 $ 1,934 $ 12,741
TOTAL $ :0
Prior Year Amended Budget 16-17 $ 12,322 $ 2,012 1 $ 14,334
Estimated 9-30-17 1 $ 12,3221 $ 2,012 1 $ 14.334
BJB/bb 7-31-17/8-15-17/9-19-17/9-25-17
33
001-5220-016-015-010
ON CALL PAY - BUDGET LINE 35
Members of the collective bargaining unit who are assigned to an on call status receive $1.50 per hour for all hours on call
per the Collective Bargaining Agreement. Estimated costs are based on current year actual expenses.
Provision has also been made to provide $1.00 per hour for District mechanics (non -bargaining positions) to be on call
subject to District Policy revisions.
NN SQA BC SDA North Collier
Bargaining Unit Employees $ 14,419 $ 2,581 $ 17,000
Mechanics $ 6,786 $ 1,214 $ 8,000
TOTAL25,000
Prior Year Amended Budget 16-17 $ 14,31M $ 2,342 1 $ 16,680
Estimated 9.30-17 $ 21,266 $ 3.473 1 $ 24,739
001-5220-015-000, 002,120 -5220 -
Professional Pay is compensation to those employees who maintain an additional qualification to perform other emergency
or job related responsibilities, and include the following categories establishing the area of expertise, the certification and
the annual amount provided. The compensation amount is established via the Collective Bargaining Agreement
NN SDA BC SDA North Collier
BA/BS Degree
$
64,463
$
11,537
$
76,000
AA Degree
$
93,302
$
16,698
$
110,000
Fire Instructor/Fire Officer
$
8,724
$
1,561
$
10,285
Fire Investigator/Fire Inspector
$
4,750
$
850
$
5,600
MAKO Tech
$
2,239
$
401
$
2,640
Nozzle Tech
$
1,624
$
291
$
1,915
Other Incentives
$
6,107
$
1,093
$
7,200
Team Leaders
$
12,214
$
2,186
$
14,400
Asst. Team Leaders
$
8,957
$
1,603
$
10,560
Field Training Officers
$
29,687
$
5,313
$
35,000
GENERAL $ 256,800
PREVENTION $ 7,200
INSPECTION FEE FUND (See Insp. Fee Fnd.
Bud) $ 9,600
• .0i
Prior Year Amended Budget 16-17 $ 224,0061$ 36,5871$ 260,593
Estimated 9-30-17 1 $ 225,0721 $ 36,849 IS 261,921
BJB/bb 7-31-17/6-15-1719-19-1719-2517
34
001-5220-014-000,001,002,003,004,005.006, 007 008, 120-5220-014-000
Overtime is paid to meet minimum manning shift requirements, when qualified replacement personnel are required to fill
position vacancies caused by illness, vacation, education, and kelly days, and in the event of a District wide
emergency. Overtime includes regular operation overtime, firewatch, special teams, fire prevention, paramedic training,
other training, instructors for District training, administration and overtime reimbursable by the State or other agencies.
NN SDA BC SDA North Collier
Overtime -Operations
Call Back
Held Over
Radio Repair & Maintenance
Air Compressor Repair
Meetings
Nozzle Repair
General Operations (Including Staffing
Maintenance)
$
$
$
$
$
$
$
$
-
1,696
16,964
5,937
1,696
16,964
1,696
284,571
$
$
$
$
$
$
$
$
-
304
3,036
1,063
304
3,036
304
50,929
$
$
$
$
$
$
$
2,000
20,000
7,000
2,000
20,000
2,000
335,500
TOTAL• •- •
Estimated 9-30-17
FF
Prior Year Amended B 16-17
$
471,061
$
76,9391$
548,000
TOTALOVERTIME
• . • -
NN SDA
Estimated 9-30-17
1 $
660,3 5
$
86,201
$
646,516
40,000
NN SDA
BC SDA
North Collier
TOTAL•VERTIME - PREVENTION
$
42.410
$
7,590
$
60,000
Prior Year Amended Budget 16-17
1 $
42,9801$
7,020
1 $
50,000
Estimated 9-30-17
1 $
202,7661
$
33,1191$
235,885
Variance -16-17 vs. 17-18 - r
Prior Year Amended Budget 16-17
1 $
55,8741$
9,1261$
65,000
Estimated 9-30-17
1 $
23,0931
$
3,771 $
26,8641
r'
TOTALOVERTIME
• . • -
NN SDA
BC SDA
North Collier
F i
30,000,
Prior Year Amended 16-17
$
34,3841$
516161$
40,000
Estimated 9-30.17
$
51,6901
$
8 443 1 $
60133
BJB/bb 7-31-17/8-15-17/9-19-17/9-25-17
35
Overtime -Training NN SOA 8C i; -M Collier
Mass Violence $ - $
Crisis Intervention Traiing $ 8,482 $ 1,518 $ 10,000
'TOTAL• 10,000
Prior Year Amended Bud 16-17 1 $ 52,8651$ 815351S 61,500
Estimated 9-30-17 1 $ 36,974 S 6,206 1 $43,180
Overtime -Special Teams
S
38,682
IS
6,3181$
$
-
Dive Team - 24 Hours/27 Members
$
25,140
$
4,499
$
29,639
HazMat - 32 Hours/35 Members
$
52,710
$
9,433
$
62,143
TRT - 40 Hours/30 Members
$
57,587
$
10,306
$
67,893
Boat Team - 25 Hours/16 Members
$
20,905
$
3,741
$
24;646
TOTAL•
:0
$
184,321
Prior Year Amtnded Spoget 16-17 $ 150,8981S 24,6461$ 175 544
Estimated 9.30-17 1 $ 150.8981 $ 24,646 IS 175,544
The financial provision for paramedic overtime training pursuant
Paramedic • ____.0,222 $ 10,778 $ 71,000
TOTAL 17-18 PARAMEDIC OVERTIME $ 60,222 $ 10,778 $ 71,000
Prior Year Amended Budget 16.17 1 $ 61,0321S 9.901$ 71,000
Estimated 9-30.17 1 $ 35,9201 $ 4.739 1 $ 40,659
NN SDA BC SDA North Collier
Overtime-Reimburseable (Training and Event)
This budget line provides for the payment of overtime for District instructors and members
for training which is reimburseable from state or federal funds, as well as overtime required
for special events.
$ 25,446 $ 4,554 $ 30,000
• _ • _ u u: _. _ r rrr
Prior Year Amended Budget 16-17
S
38,682
IS
6,3181$
45,000
Estimated 9-30.17
$
85.4701
$
18,3271$
103,797
BJB/bb 7-31-17/&1577/9-1317/9-2577
36
001-5220-015-005
Members of the Dive Rescue Team, Technical Rescue Team, Hazmat Team, and Boat Rescue Team who complete 70%
of their training receive an annual bonus of
$300 each,
paid September 30, per the Collective Bargaining
Agreement.
NN SDA
BC SDA
North Collier
BC SDA
HazMat (35 Members)
$
8,906
$
1,594
$
10,500
TRT (30 Members)
$
7,379
$
1,321
$
8,700
Boat Rescue (16 Members)
$
4,580
$
820
$
5,400
Dive Rescue (27 Members)
$
5,598
$
1.002
$
6.600
TOTAL:•
li
Prior Year Amended Bud 16-17
1 $
26,8201S
4,3801$
31200
Estimated 9-30-17
1 $
26.8201
$
4,3801$
31 200
001-5220-015-001, 120-5220-015-001
EMPLOYEE HOLIDAY PAY -BUDGET LINE 38
Holiday pay is paid to bargaining unit personnel on shift pursuant to the terms of the Collective Bargaining Agreement.
Each shift employee is paid for 11 holidays, 8 hours per holiday, or a total of 88 hours. The paid holidays
are identified in the Collective Bargaining Agreement. Payment is made on or before September 30th annually
NN SDA BC SDA North Collier
Annual Holiday Pay $ 373,900 $ 66,916 $ 440,816
Prior Year Amended Budget 16-17 1 $ 360,8821$ 68,9431$77741-9-825,
Estimated 9-30-17 360,8821 $ 58,9431$ 419,825
BJB/bb 7-31-17/8-15-1719-19-17t9-25-17
37
001-5220-015-003 006
• •PAYOUT -BUDGET
Pursuant to the terms of the Collective Bargaining Agreement and Section 10 of District Policies, employees are paid
for earned, unused sick time as of September 30th of each fiscal year at 100% of their hourly rate. Employees have the
option of receiving payment for all unused sick time, or transferring a portion of the time to personal time for
future use. The number of hours which may be transferred to an employee's personal time bank, as well as the
maximum accrual of personal time is defined in the Collective Bargaining Agreement and in District Policy.
Annual Sick Pav Out
PrW YearArner~ded Budget 16-17 484,092 S 79,068 $ 563,160
EstMtlst•d 9.30.17 1 $ 484,092 79,0681$ 563160
Prior Year Amended Budget 16-17 $ 17,9891$ 2,9381$ 20,927
Estimated 9-90.17 $ 17,989 $ 2,938 $ 20,927
001-5220-015-004.120-5220-
• •PAYOUT -BUDGET
Upon separation from the District or upon entering the Florida Retirement System or Ch. 175 Pension DROP program,
employees are paid for their accrued, earned unused vacation hours (up to a maximum of 500 hours) at their hourly rate,
pursuant to the Collective Bargaining Agreement and District Policy.
NN SDA BC SDA North Collier
$ 114,507 $ 20,493 $ 135,000
TOTALr r Out 135,000
Pry Year Amended 1BtKIW 16-17 $ 136,419 IS 22,281 S158.700
Estimated 9-30-17 1 $ 136,4191 S 64,4701$ 200,889
Note: 16-17 contained provision for early retirement participants' vacation pay out.
BJB/bb 7-31-17/8-15-17/9-1317/9-2517
38
001-5220-022-000,002,003,004,
001-5220-022-005
RETIREMENT -BUDGET LINES 63 - 68
The employees of the District participate in one of two retirement plans - the Chapter 175 Firefighters' Pension Plan, or
the Florida Retirement System. All certified firefighters hired prior to January 1, 1996 and elected officials and
administrative staff participate in the Florida Retirement System ("FRS"). Pursuant to Board action, any general
employee or elected official ineligible for participation in FRS is provided with a 401(a) plan with equivalent
contribution rates to FRS.
All employees participating in FRS, excluding those in the DROP program, are required to contribute 3% of pensionable
wages. The employer contribution rates are established by the Florida legislature annually. These rates are
effective for their fiscal year, which runs from July 1 to June 30.
Estimated budgeted costs are determined by multiplying anticipated wages of participating employees by the appropriate
contribution rate for the plan in which the employee participates.
Florida Retirement System
NN SOA BC SDA North Collier
GENERAL FUND $ 483,214 $ 86,480 $ 569,694
PREVENTION $ 13,926 $ 2,492 $ 16,418
INSPECTION FUND (See Insp. Fee Fund
Budget) $ 79,877
Prior Year Amended Budgot 16-17 $ 810,242 $ 132,3381$ 942,580
Estimated 9.30-17 $ 819,9661 $ 140,2221$ 960,1
Chapter 175 Firefighters' Pension
All certified firefighters hired by the District after January 1, 1996 participate in the Chapter 175 Firefighters' Pension plan.
Contributions to the plan are funded partially by State Premium Tax Funds, with the balance paid by the District. Currently,
the District may utilize up to $1.746 million annually of those state funds to offset the District's required contribution, as
determined by an annual actuarial study prepared on behalf of the Pension Plan's Board of Trustees and as the result of
collective bargaining in 2007 Effective October 1, 2011, plan participants are required to contribute 3% of pensionable
wages to the Plan, which results in a reduction to the District's contribution rate. Additionally, the Board of Fire Commissioners
agreed to pre -fund the District's contribution beginning with the 17-18 plan year. By pre -funding the annual
contribution, the District will save between $40,000 and $100,000 in the contribution amount because the funds will be
invested longer and the actuarial study can eliminate an interest charge for funding the plan quarterly.
NN SDA BC SDA North Collier
District contribution reflects 2017 receipt of State Premium Tax Fgunds of $1,818,352
Estimated Contribution Rate 2017-2018 based on current actuarial valuation - 22.60%
GENERAL
PREVENTION
INSPECTION (See Inspection Fee Fund
Budget)
$
$
2,013,132
146,270
$
$
360,285
26,177
$
$
$
2,373,417
172,447
55,750
• ..
.t
Prior Year Amended Budget 16-17
1 $
932,1091$
152,2431$
1 084,352
Estimated 9-17
1 $
1,798 026
1 $
302,2191$
2,100,245
BJB/bb 7-31-17/8-15-17/9-19-17/9-2517
39
401 Plan for General Employees and Elected Officials Ineligible for FRS Participation (2 General Employees
and 2 Elected Officials)
NN SQA SC SDA Horth Cow"
Prior Year Amended Budget 16-17 $ 6,402 $ 2,434 1 $ 8,836
Estimated 9-30-17 1 $ 5,016 1 $ 778 $ 5,794
BJB/bb 7-31-17/8-15-17/9-1317/9-25-17
40
001-5220-021-000.001
Employers are required to pay social security taxes at the rate of 6.20% on all wages up to a maximum of $127,200 per
employee, and medicare taxes at the rate of 1.45% on all wages paid to employees. For budgetary purposes, the total wages
budgeted are multiplied by 6.20% and 1.45% to arrive at the estimated social security contribution for the 2017-2018 fiscal year
NN SDA BC SDA North Colller
GENERAL $ 1,174,844 $ 210,259 $ 1,385,103
PREVENTION $ 63,802 $ 11,418 $ 75,220
INSPECTION (See Inspection Fee Fund
Budget) $ 82,569
Prior Year Amended Budgot 16-17 $ 1,279 417 $ 192,654 $ 1,472,071
Estimated 9-30-17 1 $ 1,169,852 $ 191,075 I $ 1,360,927
001-5220-024-000, 001, 120-5220-024-000
The District provides worker's compensation insurance coverage for all employees as required by law. One hundred percent
of wages paid are subject to worker's compensation, except for overtime. Only two-thirds of overtime paid is subject to
worker's compensation.
NN SDA BC SDA North Collier
GENERAL $ 739,049 $ 132,266 $ 871,315
PREVENTION $ 37,412 $ 6,695 $ 44,107
INSPECTION (See Inspection Fee Fund
Budget) $ 42,195
Prior Year Amended Budget 16-17 $ 637,1591$ 97,7291$ 734,888
Estimated 9-30-17 732,9721 $ 148,9851$ 881,957
BJB/bb 7-31-17/&1517/9-1317/9-2617
41
001-5220-023-001,004
Pursuant to the Collective Bargaining Agreement and District Policies, short term (6 months) and long term disability
insurance is provided for all employees, excluding elected officials. All premiums are fully paid by the District. The
District self insures short term disability coverage.
Wages up to a maximum of $1,200 per week are subject to short and long term disability benefits.
GENERAL
PREVENTION
INSPECTION (See Inspection Fee Fund)
NN SDA BC SDA North Collier
$ 59,011 $
$ 3,541 $
10,561 $ 69,572
634 $ 4,175
- $ 5,914
TOTAL 17-18 SHORT/LONG TERM DIS $ 62,552 $ 11,195 $ 79,561
Prior Year Amended Budget 16-17 78,5161 $ 12,8241$ 91,3401
Estimated 9-30-17 $ 78,6161$ 12,824 $ 91,340
001-5220-023-000, 003,005, 120-5220-023-000
LIFE/DENTAUHEALTH INSURANCE -BUDGET LINES 57 - 59
For the last several years, representatives of administration and the Local have worked cooperatively to restructure the health
insurance plan design to reduce costs for the District. By changing the plan design and moving to a high deductible platform,
the District has saved over $3 million dollars over the last four years. The cost for the 2017-2018 health insurance coverage
includes the District's funding of a Health Savings Account for employees.
Prior Year Amended Budget 16-17 S 3,323,696 $ 528,7551$ 3,852,451
Estimated 9- Ill $ 5;0-2230113--- 516 339 $ 538 640
Variance - 96-17 vs. 17-18 0%
BJB/bb 7-31-17/8-15-1719-1317/9-25-17
42
NN SDA
BC SDA
North Collier
Annual Cost
Annual Cost
HEALTH, LIFE & DENTAL INSURANCE (includes Health Savings Account Funding Per Current CBA)
General
$ 2,787,652 $
498,898
$
3,286,550
Harmonization Costs
$
22,702
$
22,702
Prevention
$ 242,376 $
43,377
$
285,753
Commissioners
$ 58,829 $
10,528
$
69,357
Inspection
$
201,708
Prior Year Amended Budget 16-17 S 3,323,696 $ 528,7551$ 3,852,451
Estimated 9- Ill $ 5;0-2230113--- 516 339 $ 538 640
Variance - 96-17 vs. 17-18 0%
BJB/bb 7-31-17/8-15-1719-1317/9-25-17
42
001-5220-023-009
In 2007-2008, the District established a Post Employment Health Plan to provide funds for eligible employees' health insurance
costs after retirement. The plan is solely employer funded. The District makes an annual contribution of $2,500 per eligible
employee funded by Ad Valorem revenue received in excess of that budgeted. Elgibility is established by Article 21 of the
Collective Bargaining Agreement and District Policy Section 14. Current criteria requires an employee to have five years
of service to be eligible for the District contribution in an annual amount not to exceed $2,500. The Fire Chiefs
Employment Contract also provides for an annual contribution to his Post Employment Health Plan.
NN SDA BC SDA North Collier
TOTAL 17-18 BUDGET $ 22,901 $ 4,099 $ 27,000
r -r r.r�
Variance - 16-17 vs. 17-18 8%
001-5220-023-002
ar �PRfTEE P:r,ti7t r_BeyA.us MEDICAL taart.iet*e�R�a
All personnel employed under the terms of the Collective Bargaining Agreement and all sworn
employees covered by Section 25.03 of the District Policies are required to undergo an annual
physical performed by the District physician consisting of specified criteria. These services are
billed through the employee's health insurance under the wellness provision. Any costs for required
components of the physical not covered by the wellness provision of the health insurance plan
are paid for by the District. Pursuant to the terms of Section 25.03 of District Policies, all non -sworn
administrative staff have the option of an annual physical, which is funded in the same manner as those
provided for bargaining unit employees.
The District also provides fit for duty and pre-employment physical exams, via the District Physician.
The District pays 100% of these costs.
NN SDA BC SDA North Collier
Anuual Physicals and Medical Clinic $ 171,336 $ 30,664 $ 202,000
•TAL 17-18 BUDGET $ 171,336 $ 30,664 4 202,000
Prior Year Amended BWW 16.17 1 $ 173,6391$ 28,361 $ 202,000
Estimated 9-30-17 S 173,6391 $ 28,361 $ 202,000
Variance - 16-17 vs. 17-18 0%
NN SDA BC SDA North Collier
ProgramUCF Mental Wellness 0•0
TOTAL 17-18 BUDGET $ 8,482 $ 1,518 $ 10,000
BJB/bb 7-31-1718-15-17/9-19.17/9-25-17
43
RETIREMENT RECOGNITION -BUDGET LINE 71
The 2017-2018 General Fund Budget contains provision for an expenditure of $3,000 to provide
retirement recognition acknowledgments pursuant to District Policy.
NN SDA BC SDA North Collier
TOTAL 17-18 BUDGET $ 2,545 $ 455 $ 3,000
Prior Year Amended Budget 16-17 1 $ 2,5791S 421 IS 3.006
EsUMMed 9-30-17 1 $ 2,579 $ 4211$ 3.000
001-5220-025-000,120-520-025-000
The District is self-insured for unemployment claims; that is, the State pays the approved claim based on their criteria and the
District is required to reimburse the State for the claim. The 2017-2018 budget contains provision for compensation for any
former employees who may utilize unemployment benefits
NN SDA BC SDA North Collier
TOTAL 17-18 BUDGET $ 8,482 $ 11518 $ 10,000'
Prior Year Amended 113909pt 16-17 1 $ 1,7191$ 281 $ 2,000
Estimated 9-30-17 1 $ .1 S - S
BJB/bb 7-31-17/8-15-1719-1&17/9-2517
44
OPERATING EXPENSES
001-5220-045-000, 120-5220-045-000
nA:1tUrawA.jI'll PTU 1:1n1 -JI U atMatao
The District maintains general liability, auto, property, accident, sickness and umbrella coverage through VFIS Insurance
Company. Cost projections are based on current actual costs plus an additional 3%.
NN SDA BC SDA North Caller
Prior Year Amended Budget 1748 336,0571$ 54,8891$ 390,946
Estimated 9-30-17 ; 370,599 $ 54,360 5 424 959
001-5220-041-001, 002, 101, 102, 103, 104,
106,120-5220-041-001
The Communications budget lines provide for the District's expenditures for the repair and maintenance of all radios.
NN SDA BC SDA North Colder
Portable Radio Batteries $ 2,969 $ 531 $ 3,500
Replacement Battery Chargers $ - $ -
VHF Mobile Racios $ - $
VHF Base Pagers Syste, $ - $ -
VHF Portable Radios $ - $ -
Station Chargers $ - $ -
Repair & Misc. Expense $ 2,121 $ 380 $ 2,500
• i:•6,000
Prior Year /mended PM090 16-17 1 $ 23,5141$ 3,841 $ 27,355
Estimated 9-30-17 $ 15,672 $ 2,559 1 $ 18,231
BJB/bb 7-a1-1718-15-1719-1&17/9-25-17
45
001-5220-041-000, 001-5220-0041-111 - 121, 120-041-111-113
TELEPHONE -BUDGET
The provision for telephone services includes the cost of telephone service for all District facilities,the cell phone contract
cost, the cost of the data lines, data cards and telephone maintenance and repair Budgeted amounts represent
current year costs of all components, including contracts in effect for data lines and cell phone service.
Prior Year Amended Budget 16-17 $ 249.062 $ 40,680 $ 289,742
Estimated 9-30-17 $ 332,076 $ 54,239 $ 386,315
BJB/bb 7-31-17/8-15-17/9-19.17/9-25-17
46
NN SDA
BC SDA
North collier
Station 10
$
2,545
$
455
$
3,000
Station 12
$
2,545
$
455
$
3,000
Station 40
$
4,285
$
767
$
5,052
Station 42
$
1,951
$
349
$
2,300
Station 43
$
2,341
$
419
$
2,760
Station 44
$
1,951
$
349
$
2,300
Station 45 (Includes ethernet connections)
$
81,427
$
14,573
$
96,000
Station 46
$
2,375
$
425
$
2,800
Station 47
$
2,437
$
436
$
2,873
Station 48
$
-
$
-
Taylor Road Facility
$
509
$
91
$
600
Long Distance Service
$
6,107
$
1,093
$
7,200
Cell Phones, Data Lines, Network Access -
Apparatus
$
205,714
$
36,816
$
242,530
Telephone Maintenance/Service
$
4,241
$
759
$
5,000
Miscellaneous (Including Other Locations)
$
848
$
152
$
1,000
• •C11113132;
I
Prior Year Amended Budget 16-17 $ 249.062 $ 40,680 $ 289,742
Estimated 9-30-17 $ 332,076 $ 54,239 $ 386,315
BJB/bb 7-31-17/8-15-17/9-19.17/9-25-17
46
001-5220-043-000 001 - 010 120-5220-043-001-004
NN SDA
BC SDA
North Collier
UTILATIES-BUDGET
LINE 83
25,446
$
4,554
$
As with the provision for telephone services, the
amount provided in
the utilities budget line is determined by actual
147,587
current year expenses, as well as a known FP&L rate increase.
26,413
$
174,000
Annual Inspection of Ladders, Aerial, Pumps
$
7,634
NN SDA
1,366
$
BC SDA
North Collier
Station 40
$
14,348
$
2,568
$
16,916
Station 42
$
7,634
$
1,366
$
9,000
Station 43
$
14,765
$
2,642
$
17,407
Station 44
$
16,026
$
2,868
$
18,894
Station 45
$
74,005
$
13,244
$
87,249
Station 46
$
23,860
$
4,270
$
28,130
Station 47
$
6,279
$
1 124
$
7,403
Station 48
$
20,789
$
3,720
$
24,509
NN Essential Services (Taylor Road)
$
19,001
$
3,400
$
22,401
Nursery Lane
$
551
$
99
$
650
Station 10 & Admin
$
25,351
$
4,537
$
29,888
BC Essential Services ("Station" 11)
$
424
$
76
$
500
Station 12
$
7,119
$
1,274
$
8,393
Misc - Unforseen Costs Due to Vendor Adj.
$
4,241
$
759
$
5.000
TOTAL
Prior Year Amended Budget 16-17
$
237,542 1
$
381798
$
276,340
Estimated 9-30-17
1 $
224,7991
$
36.7171$
261,516
001-5220-046-009, 046-100 - 103,120-5220-046-100-103
VEHICLE MAINTENANCE AND REPAIR -BUDGET LINE 84
The District operates a vehicle and apparatus maintenance facility and employs five full-time EVT mechanics to
service the fleet. The purchase of parts to accomplish these repairs, as well as other anticipated maintenance
items and services are reflected in this expense line. Additionally, the cost fo rextemal repair services is included
to provide for services which cannot be performed at our facility.
Prior Year Amended Budget 16-17 1 $ 351,114711 67,3531$ 408.500
Eadmated 9-30-17 1 $ 313,7761 $ 51,2491$ 365,025
BJB/bb 7-31-17/8-15-17/9-19-17/9-25-17
47
NN SDA
BC SDA
North Collier
Outside Repairs -Apparatus
$
25,446
$
4,554
$
30,000
Apparatus Parts
$
147,587
$
26,413
$
174,000
Annual Inspection of Ladders, Aerial, Pumps
$
7,634
$
1,366
$
9,000
Rebuilds (Transmissions PU & R45)
$
-
$
-
$
-
Conversion of Div. of Forrestry Vehicles
$
16,964
$
3,036
$
20,000
Staff Vehicle Maintenance
$
42,410
$
7,590
$
50,000
TOTAL0•
000
Prior Year Amended Budget 16-17 1 $ 351,114711 67,3531$ 408.500
Eadmated 9-30-17 1 $ 313,7761 $ 51,2491$ 365,025
BJB/bb 7-31-17/8-15-17/9-19-17/9-25-17
47
001-5220-046-010, 013, 146-101 - 224,120-5220-046-200
BUILDING MAINTENANCE -GENERAL -BUDGET LINE 85
The District operates and maintains 10 fire stations, 2 administrative buildings. a fire prevention office, and two support service
facilities, one on each end of the District. Contained within this budget line are provisions for routine repair and maintenance
items and services for all facilities. Service needs vary from weekly, monthly, annually, and on an as needed basis.
Some service or maintenance/repair items cannot accurately be assigned to a specific station or facility; therefore this
budget line provides for items by type of service or repair rather than by location.
Prior Year Amended B~ 16-17 1 S 273,6 1 1 S 44.6891S 318,300
Estimated 9-30.17 S 275,24 1 $ 44,957 S 320.206
BJB/bb 7-31-17/8-15-1719-19-17/&25-17
48
NN SDA
BC SQA
NoRh Collier
Maintenance -All Facilities
Lawn Service - (Inc. spnnklers/weed/fert.)
$
61,240
$
10,960
$
72,200
Landscape Maintenance/Tree Trimming
$
11,875
$
2,125
$
14,000
Bay Door Service and Repair
$
8,482
$
1,518
$
10,000
Glass Replacement
$
848
$
152
$
1,000
Lift Station Service & Repair
$
3,393
$
607
$
4,000
Pest Control
$
7,634
$
1,366
$
9,000
Fuel Pump Service & Repair
$
1,696
$
304
$
2,000
Generator Repairs and Service
$
11,875
$
2,125
$
14,000
Fuel Tank Repair/Service
$
1,696
$
304
$
2,000
Lake Maintenance and Repair (St. 45)
$
1,696
$
304
$
2,000
Preserve Maintenance
$
8,482
$
1,518
$
10,000
Lawn Sprinkler Repair
$
848
$
152
$
1,000
Outdoor Electric Repair & Service
$
4,241
$
759
$
5,000
Miscellaneous Outside Repairs/Trg. Tower
$
6,786
$
1,214
$
8,000
Replace A/C Comp/Handler
$
5,937
$
1,063
$
7,000
Vacant Property Maintenance
$
4,241
$
759
$
5,000
Electrical Repairs and Service
$
22,053
$
3,947
$
26,000
Plumbing Repairs and Service
$
8,482
$
1,518
$
10,000
A/C and Ice Machine Maintenance Contract
$
20,357
$
3,643
$
24,000
A/C and Ice Machine Unexpected Repairs
$
3,393
$
607
$
4,000
Air Conditioning -Duct Repair/Inspection/Clg.
$
1,696
$
304
$
2,000
Appliance Repair and Service
$
1,527
$
273
$
1,800
Fire Alarm Testing/Monitoring
$
4,241
$
759
$
5,000
Fire Alarm Repairs and Service
$
2,545
$
455
$
3,000
Fire Sprinkler Testing
$
4,241
$
759
$
5,000
Fire Sprinkler Repairs and Service
$
1,696
$
304
$
2,000
Hood/Extinguisher Testing
$
2,969
$
531
$
3,500
Hood/Extinguisher Repairs and Service
$
1,696
$
304
$
2,000
Miscellaneous Inside Repairs
$
10,178
$
1,822
$
12,000
Maintenance Tools and Equipment
$
848
$
152
$
1,000
Maintenance Contract - Fitness Equipment
$
4,241
$
759
$
5,000
General Maintenance Supplies
$
5,937
$
1,063
$
7,000
Handyman
$
11,875
$
2,125
$
14,000
Cleaning Service -St. 45, 48, Taylor Rd Weekly
$
16,964
$
3,036
$
20,000
Station Audio and Visual Equipment
$
-
$
-
$
-
Carpet/Furniture Replacement (Non -Capital)
$
-
$
-
$
-
TOTAL
313,500
Prior Year Amended B~ 16-17 1 S 273,6 1 1 S 44.6891S 318,300
Estimated 9-30.17 S 275,24 1 $ 44,957 S 320.206
BJB/bb 7-31-17/8-15-1719-19-17/&25-17
48
120-5220-046-300
NN SDA BC SDA North Collier
Station Repairs $ 1,696 $ 304 $ 2,000
Water System Service $ 1,272 $ 228 $ 1,500
Weights & Weight Rack $ - $ - $ -
TOTAL BUDGET $ 2,969 $ 531 $ 3,500
Prior Year Amended Budget 16-17 1 $ 3,7821$ 618 $ 4,400
Estimated 9-30.17 15.4731 S 2,527 1 $ 18,000
120-5220-046-301
NN SDA BC SDA North Collier
Station Repairs $ - $ -
TOTALBUDGET
Prior Yew Amended Buftet 16-17 1 $ 2,1491$ 351 $ 2,500
Estimated 9.30-17 1 $ 4.298 1 S 351 1 S 4,649
120-5220-046-302
MAINTENANCE-STATIONBUILDING
NN SDA
North Collier
Station Repairs
$
1,696
$
304
$
2,000
Water System Service
$
1,272
$
228
$
1,500
TOTAL3,500
Prior Year Amended Budget 16-17
1 $
9,6281$
1,5721$
11,200
Estimated 9-30-17
1 S
4,2981
$
1,51121$
5,870
BJB/bb 7-31-17/8-1'5-17/9-1917/9-25-17
49
001-5220-046-300,301
BUILDING MAINTENANCE -STATION #40 -BUDGET LINE 89
NN SDA' BC SDA North Cotler
Station Repair and Maintenance $ 1,696 $ 304 $ 2,000
TOTAL BUDGET 17-18 $ 1,696 $ 304 $ 2,000
rktr Yew kiwOodad IlhaftW16-17 Is Z149 1 $ 361 Imo
EsVmaW 9-Wlt7 1 $ 2,149 f $ 361 IS zwo
001-5220-046-302, 303
arn�•��.re�;�;►ea►�ua,r_v�y»��r_�rca.�r:�yeanaha��i.��:u
NN SDA BC SDA North COMW
Station Repair and Maintenance $ 1,696 $ 304 $ 2,000
Z: 1 UK
Variance - 16-97 vs. 17-18 (46%)
001 -5220-046-304, 305, 306
NN SDA SC SDA North CoNialrr
Station Repair and Maintenance $ 1,696 $ 304 $ 2,000
TOTAL 17-18 BUDGET $ 1,696 $ 0. 2,000
PrWr Yew Alpended Sw0got 16.17 7736 1 OOQ
4 7 UP I s
JAC
BJB/bb 7-31-17/8-1517&1917/92517
50
001-5220-046-307,308
NN SDA BC SOA North Collier
Station Repair and Maintenance $ 1,696 $ 304 $ 2,000
Prior Year Amended Bud 16-17 $ 18,224 $ 2,978 $ 21,200
Estimated 9-30.17 $ 18,2241 $ 2,9761$ 21 200
001-5220-046-309 310
BUILDING
MAINTENANCE
- STATION #45 -BUDGET
LINE 93
TOTAL 17-18 BUDGET
$
1,696 $
304 $
2,000
Prior Year Amended Bud 16-17 $ 18,224 $ 2,978 $ 21,200
Estimated 9-30.17 $ 18,2241 $ 2,9761$ 21 200
001-5220-046-309 310
BUILDING
MAINTENANCE
- STATION #45 -BUDGET
LINE 93
NN SDA
BC SDA
North Collier
Station Repair and Maintenance
$
1,696 $
304
$ 2,000
$
- $
-
TOTAL 17-18 BUDGET
$
1,696 $
0-2,000
Prior Year Amended B 16.17
$
10 745 $
1,7661$
12 500
Estimated 9-30-17
$
15,960 $
2,607
1 $ 18,5671
001-5220-046-311, 312
BUILDING MAINTENANCE - STATION #46 -BUDGET LINE 94
NN SDA BC SOA North CO Nier
Station Repair and Maintenance $ 1,696 $ 304 $ 2,000
'$ 1
BJB/bb 7-31-17/&15-17/9-19-17/9-25-17
51
001-5220-046-313,314
NN SDA BC SDA North Collier
Station Repair and Maintenance $ 1,696 $ 304 $ 2,000
Prior Year Amended Budget 16-17 1 S 7,221 1 S 1,179 $ 8,400
Estimated 9-30-17 1 $ 7,221 1 S 1,1791$ 8,4001
Note: Since opening in 2004, the total amount spent on Station 47 repair and maintenance has been less than
001-5220-046-317,318
NN SQA BC SDA North Collier
Station Repair and Maintenance $ 1,696 $ 304 $ 2.000
TOTAL.. 0.2,000
Prior Year Amended 16-17 $ 3.9971$ 6531$ 4,650
Estimated 9.30-17 1 $ 3,9971 $ 6531$ 4 650
001-5220-046-319,320
NN SDA BC SDA North Collier
Station Repair and Maintenance $ 1,696 $ 304 $ 2,000
TOTAL.. $ 1,696 S 3042,000
Prior Year Amended Budget 16-17 $ 3,009 1 $ 491 $ 3,500
Estlmated 9-30.17 1 $ 4,2981 S 351 $ 4,649
BJB/bb 7-31-17/8-15-1719-111719-25-17
52
TOTAL
17-18 BUDGET
$
1,696 $
304 $
2,000
Prior Year Amended Budget 16-17 1 S 7,221 1 S 1,179 $ 8,400
Estimated 9-30-17 1 $ 7,221 1 S 1,1791$ 8,4001
Note: Since opening in 2004, the total amount spent on Station 47 repair and maintenance has been less than
001-5220-046-317,318
NN SQA BC SDA North Collier
Station Repair and Maintenance $ 1,696 $ 304 $ 2.000
TOTAL.. 0.2,000
Prior Year Amended 16-17 $ 3.9971$ 6531$ 4,650
Estimated 9.30-17 1 $ 3,9971 $ 6531$ 4 650
001-5220-046-319,320
NN SDA BC SDA North Collier
Station Repair and Maintenance $ 1,696 $ 304 $ 2,000
TOTAL.. $ 1,696 S 3042,000
Prior Year Amended Budget 16-17 $ 3,009 1 $ 491 $ 3,500
Estlmated 9-30.17 1 $ 4,2981 S 351 $ 4,649
BJB/bb 7-31-17/8-15-1719-111719-25-17
52
001-5220-046-006,600,700
FIRE EQUIPMENT REPAIR & MAINTENANCE -BUDGET LINES 98 -102
The cost provisions for the repair and maintenance of fire, SCBA Compressor, fire equipment, computer equipment, and
maintenance of the fire hydrants owned by the District are contained in the budget lines below
001-5220-046-007,120-5220-046-007
Maintenance
Prior Year Amended Budget 16-17 $ 10,7451$ 1,7551$ 12,500
Estimated 9-30-17 $ 4,229 S 691 $ 4,920
001-5220-046-008
NOZZLE REPAIR & REPLACEMENT -BUDGET LINE 100
NN SDA
BC SDA North Collier
BC SDA
$
North Collier
Scott Airpack Repairs & Annual Flow Test
$
12;723
$
2,276
$
15,000
Hurst Equipment Repair & Maintenance
$
6,786
$
1,214
$
8,000
SCBA Bottle Hydro Testing
$
5,513
$
986
$
6,500
Hose Testing
$
16,964
$
3,034
$
20,000
Normal Repair & Maintenance of Tools/Equip.
$
15,268
$
2,731
$
18,000
TOTALi r
0i
Prior Year Amended Budget 16-17
1 $
52,4361$
8,564
IS
61,0001
Estimated 9-30-17
1 $
40,2141
$
6.5591S
46,773
001-5220-046-007,120-5220-046-007
Maintenance
Prior Year Amended Budget 16-17 $ 10,7451$ 1,7551$ 12,500
Estimated 9-30-17 $ 4,229 S 691 $ 4,920
001-5220-046-008
NOZZLE REPAIR & REPLACEMENT -BUDGET LINE 100
Variance - 16-17 vs. 17-18 0%
BJB/bb 7-31-17/8-15-17/9-19-17/9-25-17
53
NN SDA
BC SDA North Collier
Nozzle Repair Parts
$
2.121 $
379 $ 2,500
LDH Intake Repair Parts
$
- $
-
Appliance Repair Parts
$
- $
-
TOTAL i18 BUDGET
$
2,121 $
379 $ 2,500
Prior Year Amended Budget 16.17
1 S
2,149 $
351 Is 2,500
Estimated 9-30-17
$
1,032 $
1681S 1,200
Variance - 16-17 vs. 17-18 0%
BJB/bb 7-31-17/8-15-17/9-19-17/9-25-17
53
001-5220-051-002, 100 - 105, 120-5220-051-,^,02
The computer maintenance budget provides for the purchase of software, regardless of the cost since software is not a
fixed asset, hardware costing less than $1,000, maintenance and updates for existing software, and new software.
Incident Command Software
Anti -Virus Software
Telestaff
Communication Annual Software Renewal
Email Annual Renewal
ImageTrend
ESRI/GIS Anno
Firewall Maintenance
Software Updates/Maint. - phone system
Software Updates - Adobe, Publisher, Visio
Barracuda Annual Backup
Cummings Software -Shop
Active 9-1-1- Software
Netmotion Software
Landesk Software
Medical Ed Apps/Software
Server Software
Computer Workstation Replacements
Target Solutions
Software Licenses
Social Media
Silent Partners Annual Maint
First Watch Agreement and Reports
Deccan annaul maintenance
Deccan IFD Stations build
Locution Maintenance
AV Training/Board Room
Budgeting Software
MobileEyes
MobileEyes (IFCD)
One Step
Great Plains Upgrades (White Owl)
Great Plains Maintenance
Total
Hardware
Miscellaneous Hardware & Software
$ 15,013 $ 2,687 $ 17,700
TOTAL 2017-2018 BUDGET $ 342,444 $ 61,286 $ 403,730
Prior Year Amended Bud t 16-17 $ 333,4351$ 54,4601$ 387,895
Estimated 9-30-17 $ 232,958 $ W-050 I $ 271,008
BJB/bb 7-31-17/8-15-17/9-19-17/9-25-17
54
NN SDA
BC SDA
North Collie
$
11,027
$
1,973
$
13,000
$
11,027
$
1,973
$
13,000
$
27,991
$
5,009
$
33,000
$
42,410
$
7,590
$
50,000
$
2,121
$
380
$
2,500
$
4,241
$
759
$
5,000
$
29,687
$
5,313
$
35,000
$
8,482
$
1,518
$
10,000
$
4,241
$
759
$
5,000
$
5,937
$
1,063
$
7,000
$
2,545
$
455
$
3,000
$
8,015
$
1,435
$
9,450
$
2,969
$
531
$
3,500
See EMS/ALS Budget
$
-
$
21,205
$
3,795
$
25,000
$
4,241
$
759
$
5,000
$
25,446
$
4,554
$
30,000
$
3,393
$
607
$
4,000
$
8,228
$
1,472
$
9,700
$
27,142
$
4,858
$
32,000
$
5,089
$
911
$
6,000
$
6,514
$
1,166
$
7,680
$
9,330
$
1,670
$
11,000
$
42,410
$
7,590
$
50,000
See Insp Fee Fund
$
-
$
-
See Insp Fee Fund
$
2,545
$
455
$
3,000
$
5,259
$
941
$
6,200
$
5,937
$
1,063
$
7,000
$
327,431
$
58,599
$
386,030
$ 15,013 $ 2,687 $ 17,700
TOTAL 2017-2018 BUDGET $ 342,444 $ 61,286 $ 403,730
Prior Year Amended Bud t 16-17 $ 333,4351$ 54,4601$ 387,895
Estimated 9-30-17 $ 232,958 $ W-050 I $ 271,008
BJB/bb 7-31-17/8-15-17/9-19-17/9-25-17
54
001-5220-046-011.800
HYDRANT,
The estimated cost for hydrant maintenance services performed by the District is based on current year actual cost and
an analysis of the cost over the last four years.
SDA
Oct"
North Collier
Hydrant Maintenance
$
4,241
$
759
$
5,000
Hydrant Repairs (Outside Vendor)
$
29,687
$
5,313
$
35,000
i 2017-2018
@
! P @ P
Prior Year Amended Budget 16-17
$
34,384
$
5,616
$
40,000
Estimated 9-30-17
$
15,330
$
2,505
$
17,835
BJB/bb 7-31-17/8-15-17/9-19-17/9-25-17
55
001-5220-052-004, 600 - 604, 120-5220-052-004
EMERGENCY MEDICAL/ALS SERVICES/ SUPPLIES -BUDGET LINE 103
The Board of Fire Commissioners has identified the ALS program as a District priority. The 2017-2018 Budget provides for
replacement of medical supplies necessary to provide BLS and ALS service throughout the District.
NN SDA BC SDA North Collier
ALS/Medical Supplies
$
98,391
$
17,609
$
116,000
Philips Extended Warranty
2 Year Warranty in place
$
-
Oxygen Refill and Service
$
5,513
$
987
$
6,500
Zoll Monitor Extended Warranty
$
1,018
$
182
$
1,200
Medication Dispense/Security System -Lease
$
12,469
$
2,231
$
14,700
BLS Replacement Bags (350)
$
-
$
-
Combat Type Medical Kit
$
-
$
-
Medical Appst/Software
$
3,393
$
607
$
4,000
CE Broker
$
2,121
$
380
$
2,500
EMS Survey Tool
$
-
$
-
EMS/Chiefs Council Supplies
$
1,696
$
304
$
2,000
Miscellaneous
$
424
$
76
$
500
Lease - Monitors
See debt service
$
-
FirstPass QA Tool
$
-
$
-
Lucas Monitor Preventive Maint. Program
$
18,406
$
3,294
$
21,700
TOTAL 2017-2018 ..
rr
Prior Year Amended Budget 16-17 1 $ 139,5651$ 22,7951$ 162,360
Estimated 9-30-17 1 $ 143,8321 $ 23,4921$ 167,324
BJB/bb 7-31-17/8-15-17/9-19-17/9-25-17
56
001-5220-051-000,120-5220-051-000
OFFICE SUPPLIES - BUDGET LINE 104
NN SDA BC SDA North Collier
TOTAL 2017-2018 BUDGET $ 55,133 $ 9,867 $
Prior Year Amended Budget 16-17 5 55,8741$ 9,126 IS 65,000
Estimated 9-30-17 1 S 67,701$ 11,073 1 $ 78,872
001-5220-051-003
OFFICE SUPPLIES - PREVENTION - BUDGET LINE 101
NN SQA BC SDA North Collier
Fire Prevention/Inspection Forms and
Contracts & Mis. Supplies $ 8,482 $ 1,518 $ 10,000
Prlor Year Amended Sudget 16-17 $ 8.6961$ 11,4041S 10,000
Estimated 9-30-17 1 $ 8,5961 S 1,4041$ 10,000
Variance - 16-17 vs. 17-18 - 0%
BJB/bb 7-31-17/&15-17/9-19-17/9-2517
57
001-5220-052-001, 100 -102, 120-5220-052-001, 120-5220-052-001
The Protective Gear budget line provides for replacement of protective gear (excluding bunker pants and coats, which are
identified as capital assets), and the purchase of protective gear for new employees. This expense line also
provides for the mandatory inspection, cleaning and repair of existing protective gear.
Gloves, Hoods, Helmets, Visors
New Particulate Hoods (150)
Protective Gear for New Hires
Inspection, Cleaning & Repair
Extractor Maintenance
Unexpected Gear Repair
Wildland /Extrication Gear (25 sets)
Bunker Boots
NN SDA SC SDA North Collier
$ 16,964
$ 29,263
$ 424
$ 4,241
$ 12,723
S 8,482
$ 3,036
$ 5,237
$ 76
$ 759
$ 2,277
$ 1,518
20,000
$ 34,500
$ 500
$ 5,000
$ 15,000
$ 10,000
Prior Year AmendedSwk et 00
16-17 $ 82,951 $ 13,549 $ 96,5
Estimated 9-30-17 $ 66,338 $ 12,382 $ 78,720
001-5220-052-002, 200 - 206, 120-5220-052-002
Pursuant to Article 17 of the Collective Bargaining Agreement and Section 16 of District Policies, each bargaining unit
and non -bargaining unit sworn employee is alloted a specific dollar amount per year for the purchase of uniforms.
In addition the District also provides uniforms on a limited bases for administrative staff and Fire Commissioners. This
budget line also provides for the replacement of sworn employees' boots, and badges required resulting from
promotions.
NN SDA BC SDA North Colper
Annual Uniform Allotman Per Contract
$
58,899
$
10,541
$
69,440
Replacement Boots, Uniforms and Brass
$
12,723
$
2,277
$
15,000
Promotions
$
4,241
$
759
$
5,000
Non -Bargaining Employees
$
6,362
$
1 139
$
7,500
Honor Guard
$
2,545
$
455
$
3,000
Commissioners
$
848
$
152
$
1,000
TOTAL100
,940
Prior Year Amended Budget 16-17 $ 107,398 $ 17,5421$ 124 940
Estimated 9-30-17 $ 125,947 $ 20,2051$ 146152
BJB/bb 7-31-17/&1517/9-1&17/9-2517
58
001-5220-052-000,301 -303,120-5220-052-000
STATION SUPPLIES -BUDGET LINE 109
Provision for basic supplies for all stations is made within this budget line.
NN SDA BC SDA North Coffler
Cleaning & Maintenance Supplies S 48,093 $ 8,607
56,700
DOTAL -2017-2018 BUDGET $ 48,093 $. 8,607 $ 56,700
Prior Year Amended Budgirt 16-17 $ 48,739 $ 7,961 $ 56,700
Estimated 9-30.17 $ 52,304 8,5421$ 60 846
001-5220-044-000
LEASEIRENTAL OF e
This budget line provides for the annual lease cost of the vehicle replacement and maintenance agreement with
Enterprise. These vehicles leases are not lease to own, as the apparatus leases provide.
NN SDA BC SDA North Collier
Annual rental/lease payment - 17 Vehicles $ 78,034 $ 13,966 $ 92,000
TOTAL„o
Prior Year Amended Budget 16-17 $ 44,699 $ 7,301 $ 52,000
Estimated 9-30.17 $ 44,699 $ 7,301 $ 52,000
001-5220-051-001,120-5220-051-001
OFFICE EQUIPMENT (NON -CAPITAL) -BUDGET LINE 111
The Office Equipment (Non -Capital) budget line provides for the purchase of small office equipment (items with an
individual cost of less than $1,000 such as printers and fax machines), printer cartridges, and the lease and
maintenance fees for photocopy machines.
ITEM
Copier Leases & Maintenance
Postage Machine Lease
Printer Replacement
Printer Cartridges/Supplies
Misc. Office Equip.
NN SDA BC SDA North Coitler
$ 30,535
$
5,465
$
36,000
$ 848
$
152
$
1,000
$ 2,545
$
455
$
3,000
$ 3,393
$
607
$
4,000
$ 1,696
$
304
$
2.000
TOTAL46,000
Prior Year Amended Budglipt 16-17 $ 39,542 $ 6,4581$ 46,0001
Estimated 9-30-17 37,706 $ 611591$ 43,865
BJB/bb 7-31-17/8-15-17/9-19-17/9-25-17
59
001-5220-051-004
OFFICE EQUIPMENT -NON -CAPITAL -PREVENTION -BUDGET LINE 112
As with office supplies, the Fire Prevention Bureau submits an annual list of non -capital office equipment
requirements for items specific to the Bureau.
NN SDA BC SDA North Collier
Miscellaneous Items $ 848 $ 152 $ 1,000
TOTAL1,000
Prior Year Amended Sucloot 16-17 i 860 S 1401S 1000
EsUmated 9-30-17 2,311 S 378 1 S 2,689
001-5220-0052-001, 500 - 505, 120-5220-052-001, 120-5220-052-001
Contained within the Fire Equipment (non -capital) budget line are provisions for the purchase of fire equipment with a
cost of less than $1,000 per item, including replacement fire hose.
NN SDA BC SDA North Collier
Foam 8 Absorbant
$ 16,964
$
3,036
$
20,000
Nozzle Replacements
$ 2,121
$
380
$
2,500
Hose Replacement
$ 21,205
$
3,795
$
25,000
Bottles 8 Facemasks (new hires)
$ -
$
-
$
-
Cordless Tool Replacement
$ -
$
-
$
-
Escape Harness Packs (60)
$ -
$
-
$
-
Replacement MREs in "Go Packs"
$ -
$
-
$
-
45 Min Bottles for new Airpacks (8)
$ -
$
-
$
-
45 Min Bottles for 10812 (8)
$ 6,107
$
1,093
$
7,200
Wireless Headsets (4 Spare, 4 Spare Stations)
$ -
$
-
$
-
Scott Facemasks, AV300HT (167 Replacement
and 12 New Hires)
$ -
$
-
$
-
Miscellaneous E ui ment
$ 37,745
$
6,755
$
44,500
TOTAL0i
Prior Year Amended &jdget 16-17 1 $ 101,3471S 1615531$ 117,900
Estimated 9.30-17 $ 1513-471 S 16.5531$ 117,900
001-5220-052-008,0i:
SHOP EQUIPMENT/SUPPLIES - NON -CAPITAL - BUDGET LINE 114
The Shop Equipment -Non -Capital 8 Supplies budget line provides for the purchase of small equipment costing less than
$1,000 and basic supplies for the shop/maintenance facility.
NN SDA BC SDA North Calder
Miscellaneous Small Tools and Equipment $ 8,482 $ 1,518 $ 10,000
BJB/bb 7-31-17/&15-17/3-1317/9-25-17
60
Shop Towels and Rags $ 1,696 $ 304 $ 2,000
Miscellaneous Supplies (Oil, etc) $ 6,362 $ 1,139 $ 7,500
TOTALe
e $
2,960 $
19,500,
Prior Year Amended Budget 16-17 $
19,341 $
3,159 $
22,500
Estimated 9-30-17 $
13,553 $
2,214 $
15,767
BJB/bb 7-31-17/8-15-17/9-19-1719-25-17
61
001-5220-052-009
The Warehouse/Logistics Supplies 8 Equipment budget line provides for supplies and small equipment required to
operate the warehouse and logistics center for the District, including supplies to clean and maintain protective
equipment. The 2015-2016 budgeted amount also reflects the provision for replacement fixed asset
and inventory tags.
NN SDA BC SDA North Collier
Laundry Soap & Supplies for Bunker Gear
$
1,272
$
228
$
1,500
RFID Tags 3 Related Supplies
$
6,362
$
1 139
$
7,500
Replacement Fixed Asset/Inventory Tags
$
2,121
$
380
$
2,500
Miscellaneous Shipping/Receiving Supplies
$
424
$
76
$
500
Engraving Supplies
$
424
$
76
$
500
TOTAL.0
Consultant - Fire Fee Assessment
$
63,615
$ 11,385
$
00
Prior hoar Amended Suftet 16-17 $ 5,1 59 8421S 6.000
Estimated 9-30.17 S 5,47 $ 894 S 6,366
001-5220-031-000, 100 - 108, 120-520-031-000
The District routinely utilizes a large variety of professional services, including legal, actuarial, benefit consultant, medical
director and other professional service fees
NN SDA BC SDA Nath Coliler
Legal Fees (Including Legislative)
$
127,230
$ 22,770
$
150,000
Benefit Consultant
$
40,714
$ 7,286
$
48,000
Benefit Survey (FGCU)
$
29,687
$ 5,313
$
35,000
Medical Director
$
25,446
$ 4,554
$
30,000
Information Technology Services
$
50,892
$ 9,108
$
60,000
Public Information (Referendum)
$
25,446
$ 4,554
$
30,000
Consultant - Fire Fee Assessment
$
63,615
$ 11,385
$
75,000
Miscellaneous Professional Fees
$
8,482
$ 1,518
$
10,000
• r r
00r
Prior Year Amended Budget 16-17 S 202,0061$ 32,99416 235.000
Estimated 9-30-17 S 210,311 S 34,3501S 244,661
BJB/bb 7-31-17/8-15-17/9-19-17/9-25.17
62
001-5220-049-009.120-5220-049-009
Estimated fees are computed based on the budget of the Collier County Propery Appraiser's Office, and are provided
to the District via written correspondence from that office. These fees constitute the District's share of the
Property Appraiser's annual budget, which is how the Property Appraiser is compensated for providing property tax
assessments to the District.
NN SDA BC SDA North Collier
Prior Year Amended Bud 16-17 $ 217.0441$ 35,4501$ 252,494
Estimated 9-30-17 1 $ 217.0441 $ 35,4501$ 252,494
001-5220-049-000,120-5220-049-000
COLLIER COUNTY TAX COLLECTOR FEES -BUDGET LINE 118
The Collier County Tax Collector receives an annual fee for collecting and distributing Ad Valorem taxes to the District.
The fee is identified in Section 192.091, Florida Statute, and utlizes a formula based on Ad Valorem collected.
Estimated Tax Revenue
Collector's Fees:
NN SDA BC SDA Nash Collier
29,300,110 $ 5,020,163 $ 34,320,273
3% of first $50,000 per SDA $ 2,545 $ 455 $ 3,000
2% on Balance $ 584,281 $ 104,567.13 $ 688,848
Postage $ 2,969 $ 531 $ 3,500
TOTALi r18 BUDGET $ 589,794 $ 105,554
Prior Year Amended Budget 16-17 $ 522,6171S 85,3601$ 807 977
Estimated 9-30-17 $ 522,617 $ 85,3601$ 607,9771
001-5220-032-000,120-5220-032-000
AUDITORFEES-BUDGET
The District is required by law to undergo an annual audit by an independent auditing firm and must an audited
financial statement to the Auditor General on an annual basis.
NN SDA BC SDA North Collier
Prior Year Amended Budget 16.17 1 $ 68.7681$ 11,2321$ 80 000
Estimated 9.30.17 S 82 587 $ 10,223 1 $ 71810
BJB/bb 7-31-17/8-15-17/9-1117/9-25-17
63
001-5220-049-004
SPECIAL ASSESSOR'S FEE FOR ST. #44 -WATER /SEWER -BUDGET LINE 121
This assessment reflects the District's portion of the water and sewer assessment allocated to Station #44 by the
Station #44 by the County. Collier County Emergency Services pays 38% of this assessment and the District pays 62%
of the assessment.
NN SDA BC SDA North Collier
Prior Year Amended Budget 16-17 $ 5,587 $ 913 $ 6,500
Estimated 9-30-17 $ 6,317 $ 1,032 $ 7,349
BJB/bb 7-31-17/8-15-17/9-19-17/9-25-17
64
001-5220-040-000, 101 - 105, 200, 300, 400, 500, 600, 700, 800, 1200-5220-0040-0000
TRAVEL AND PER DIEM -BUDGET LINE 122 j
This account reflects all travel and per diem reimbursement expenses for all conferences, seminars and employee and
Commissioner travel outside of the District boundaries. Because budget requests for training, seminars and conferences
are submitted as much as one year in advance of the event, the exact location and associated travel costs are often
unknown and therefore such costs are estimated.
I NN SDA BC SDA North Collier
Travel/Per Diem:
Fire/EMS Conferences
Essential Travel, Including Legislative Session
$
5,937 $ 1,063 $ 7,000
FFCA/Fire Rescue East (Admin)
$
- $ -
Prevention Training
$
- $ -
FASD
$
2,545 $ 455 $ 3,000
FPELRA
$
- $ -
Accreditation
$
- $ -
EVT/Mechanics
$
- $ -
Information Technology
$
- $ -
Travel/Per Diem - Community Outreach
$
- $ -
Honor Guard
$
- $ -
Miscellaneous
$
- $ -
TOTAL o
10,000
Prior Year Amended Budget 16-17 $ 32,6831$ 5,3171$ 38,000
Estimated 9-30-17 1 $ 29,4481 $ 4,8091$ 34,257
BJB/bb 7-31-17/8-15-17/9-19-17/9-25-17
65
001-5220-048-000 120-5220-048-000
PUBUC INFORMATION
AND COMMUNITY OUTREACH
-BUDGET
LINE 123
NN SDA
WSIDA
Nath Colder
S -
EMS Council
See EMS/ALS Budget
$
-
Miscellaneous Supplies
$ 1,527
$
273
$ 1,800
Newsletter
$ 1,272
$
228
$ 1,500
Website Hosting/Maintenance
$ 2,036
$
364
$ 2,400
TOTAL: BUDGETor
Prior Year Amended Budget 16-17
2,837
$
4631$
3,300
Estimated 9.3047
$ 2,8371
$
463
$ 3,300
001-5220-052-003, 120-5220-052-003
This expense line reflects vehicle fuel and oil for all District apparatus and vehicles. Because of the fluctuation of gasoline
and diesel prices, and the inability to accurately predict what those prices will be in the coming fiscal year, cost
estimates for budgetary purposes have been made based on current year expenditures
NN SDA BC SDA North Collier
Prior Year Amended Budget 16-17 $ 1150,4301S 24,5701$ 175000
Estimated 9-30-17 $ 191.5231 S 31,221 $ 222,7441
BJB/bb 7-31-17/8-155-17/9-19-17/9-25-17
66
001-5220-054-911.-001, 002, 201 - 203, 301 - 303. 701, 801 - 806, 901 - 910. 120-5220-054-001
This budget line reflects payment of the cost of public college courses, Florida State Fire College courses and paramedic
college courses. These costs have been segreated from other training course costs to more easily identify the cost of
college level courses.
EMT/PMD Recertification
$
NN SDA
$
BC SDA
North Collier
Total Operations (Fire/EMS/Training)
$
62,470
$
11,180
$ 73,650
Florida State Fire College, Hubnc Gollege ,
PMD
$
69,552
$
12,448
$ 82,000
TOTAL
$
69,552
$
12,448
$ 82,000
Operations (Fire/EMS/Training):
$
683
$
122
$ 805
Specialty Training - Guest Speakers
$
-
$
-
$ 1,500
5-21, IC -300, S-330, 5-130, S-190
$
-
$
-
FDIC
$
-
$
-
Promotional Testing
$
13,147
$
2,353
$ 15,500
Joint Training with CCSO - Helicopter special
$
-
$
-
$ -
ops, wildfire and rescue
$
41,562
$
7,438
$ 49,000
Crisis Intervention Training
$
1,696
$
304
$ 2,000
Terrorism Training
$
-
$
-
Fire/EMS Conferences
$
-
$
-
Emergency Medical Service Conferences
$
-
$
-
$ 13,200
Associate Med. Director Educational Opp.
$
-
$
-
ALS/BLS Card Renewals
$
2,460
$
440
$ 2,900
EMT/PMD Recertification
$
3,605
$
645
$ 4,250
Total Operations (Fire/EMS/Training)
$
62,470
$
11,180
$ 73,650
Dive Team
$ -
Annual Instructor Recertifications
$
589
$
106
$ 695
Annual Member Recertifications
$
683
$
122
$ 805
Total - Dive Team
$
1,272
$
228
$ 1,500
HazMat Team
Adjuncts
$
-
$
-
Total - HazMat Team
$
-
$
-
$ -
Technical Rescue Team
USAR Membership (REIMBURSEABLE)
$
11,196
$
2,004
$ 13,200
Training - New Members
$
-
$
-
Training and Adjunct
$
-
$
-
Total - Technical Rescue Team
$
11,196
$
2,004
$ 13,200
Boat Team
Education and Training
$
424
$
76
$ 500
Total - Boat Team
$
424
$
76
$ 500
Fire Prevention
Certifications
$
23,029
$
4,121
$ 27,150
Total - Fire Prevention
$
23,029
$
4,121
$ 27,150
BJB/bb 7-31-17/8-15-17/9-19-17/9-25-17
67
Administration
Payroll Certification Conference
Information Technology
HR Collier Monthly Seminars & Annual
Conference
Mechanics Training - EVT
Professional Development
FFCA C
FASD
Fire Rescue East (2)
FPELRA Annual Conference (2)
FPELRA Negotiations Training (1)
Accreditation
Commissioners - FASD Conference & Mtgs (4
$ 1,272 $ 228 $ 1,500
$ 1,612 $ 288 $ 1,900
Commissioners)
$
-
$
-
Propane
Total - Administration
$
2,884
$
516 $
3,400
4,665 $
835 $
5,500
Auto Extrication Training
$
- $
TOTALi
-
Miscellaneous
$
848 $
,00
1,000
2,3171S
16,500
Prior Year Amended Budget 16-17
1 $
179,0901
$
29,226 $
208,316
Estimated 9-30-17
1 $
175,079
1 $
28,596 $
203,675
001-5220-054-821-830,120-5220-054-821
The expenses contained within this budget line are for the supplies and equipment required for
operational training.
Priar or YeAmended B 16-17
$
NN SDA
BC SDA
North Collier
Propane
$
5,937 $
1,063 $
7,000
Smoke Machine Supplies
$
4,665 $
835 $
5,500
Auto Extrication Training
$
- $
- $
-
Miscellaneous
$
848 $
152 $
1,000
Priar or YeAmended B 16-17
$
14,183
$
2,317
$
16,500
Estimated 9-30-17
1 $
14,1831
$
2,3171S
16,500
BJB/bb 7-31-17/8-15-17/9-19-17/9-25-17
68
001-5220-099-000,120-5220-099-000
MISCELLANEOUS EXPENSE -BUDGET LINE 128
The Miscellaneous Expense budget line provides for expenses, often one-time in nature, which cannot be categorized to anothi
expense line or are not significant enough to warrant an expense line.
NN SDA BC SDA North Collier
TOTAL 2017-2018 BUDGET $ 8,482 $ 1,518 $ 10,000
Prior Year Amended 16-17 1 $ 8.5961 $ 11,4041S 10,000
Estimated 9-30-17 $ 8.598 $ 1,4041$ 10,000
001-5220-054-000
SUBSCRIPTIOND
DUES -BUDGET
This budget line contains financial provision for the Florida Association of Special District
Dues, as well
as
other professional
association dues and subscriptions.
NN SDA
BC SDA
North Collier
ITEM
CC Fire Chiefs Association
$
509
$
91
$
600
FPELRA
$
-
$
-
$
-
Dept. of Com. Affairs -Special Districts
$
297
$
53
$
350
Miscellaneous
$
-
$
-
$
-
Florida Fire Chief Association
$
509
$
91
$
600
Int. Assoc. of Fire Chiefs
$
509
$
91
$
600
Florida Assoc. of Special Dist.
$
3,393
$
607
$
4,000
Sam's Club
$
254
$
46
$
300
Florida CERT Assoc.
$
254
$
46
$
300
American Payroll Association
$
254
$
46
$
300
SW Florida American Payroll Association
$
-
$
-
$
-
Accreditation Registration
$
7,040
$
1,260
$
8,300
Society for Human Resource Management
$
-
$
-
$
-
Payroll Source
$
140
$
25
$
165
HR Collier
$
85
$
15
$
100
TOTALi17-2018 BUDGET
13,245
$
Z370
$
15,4616
P or Year Arrw#Wod BuckW 16-17
$
6.9281
$
1,132
1 $
777 8 060
Estimated 9-30.1T
$
8,298 1
$
I.386
903
BJB/bb 7-31-17/8-15-17/9-19-17/9-25-17
69
001-5220-054-010
Identified below are membership dues unique to the Fire Prevention Bureau,as well as the cost
for the subscription to NFPA codes.
FL Chapter IAAI
NFPA Subscription Service
Collier County Fire Marshals
Florida Fire Marshal 8 Inspector Assoc.
National Assoc. of Fire Invest.
Int. Assoc of Arson Inv.
NN SDA BC SDA North Collier
50
6
Prior Year Amended Budget 16-17 1 $ 516 $ 84 $ 600
Estimated 9-30-17 1 $ 1,386 $ 2281S 1,624
Variance - 16-17 vs. 17-18 - 0%
001-5220-054-011,120-5220-054-011
The District is required by Florida Statute to provide legal notice of regular meetings, workshops and special meetings.
The District is also required to publically advertise for Request for Proposals, Invitations to Bid, and the sale of surplus
equipment in accordance with District Policies.
NN SDA BC SDA North Collier
Prior Year Amended Budget 16-17 1 $ 8,5961$ 1,404 $10,000
Estimated 9-30-17 $ 6,877 $ 1,123 S 8000
BJB/bb 7-31-17/8-1517/&1117/9-25-17
70
001-5220-054-200
DIVE RESCUE TEAM -BUDGET LINE 132
The Dive Team consists of 27 members who respond to any and all situations involving water rescue,
including vehicles in canals, drownings and recovery of evidence. Each member is a Dive Rescue I
certified diver, and 3 members are Public Safety Scuba Instructors.
BJB/bb 7-31-17/8-1517/9-19-17/9-255-17
71
NN SQA
BC SDA
North Collier
DIVE TEAM EQUIPMENT
Annual Equipment Maintenance
$
848
$
152
$ 1,000
Buoyancy Compensators (2)
$
679
$
121
$ 800
Scuba Pro Air 2 (3)
$
-
$
-
Replacement RDP Box
$
-
$
-
Misc. Weights
$
-
$
-
Misc. Equipment
$
-
$
-
Engine Top Vvater Gear Bags (15)
$
-
$
•2017-2018 BUDGET
$
1,527
$
273
$ 1,800
Prior Year Amended Budget 16-17
$
6.266
$
1,023 1
$ 7,289
Estimated 9-30-17
1 $
6,266.1
$
1,023 1
$ 7,289
BJB/bb 7-31-17/8-1517/9-19-17/9-255-17
71
001-5220-054-980, 951,952
FIRE PREVENTION MATERIALS & SUPPLIES -BUDGET LINE 133
The Deputy Chief of Life Safety and Prevention] annually submits a list of the anticipated requirements for the Fire
Prevention Bureau, including key boxes, anemometers to test air flow, NFPA reference mannuals and basic operational
supplies, as well as public education material requirements
NN SDA BC SDA North Collier
ITEM
Prevention/Public Education Materials $ 16,964 $ 3,036 $ 20,000
Public Education $ - $ -
Key t3oxes $ 8,482 $ 1,518 $ 10,000
K Y Boxes have Cost RecoverVI
TOTAL30,0001
Prior Year Amended Budget 16-17 $ 47,278 1 $ 7.722 1 $ 55,000
Estimated 9-30-17 $ 35.842.1 $ 5,854 1 $ 41,696
BJB/bb 7-31-17/8-15-17/9-19-17/9-25-17
72
001-5220-054-008
HAZARDOUS MATERIALS TEAM -BUDGET LINE 134
The HazMat Team consists of 39 members. The team members are trained to deal with chemical spills, leaks and radiological
emergencies, as well as terrorism and weapons of mass destruction. The District's HazMat Team is one of twenty-three
District Response Teams recognized by the Department of Community Affairs.
BJB/bb 7-31-17/8-15-17/9-19-17/9-25-17
73
NN SDA
BC SDA North Collier
HAZMAT EQUIPMENT
Spill/Leak Control Supplies
$
- $
-
Replacement of Sampling Supplies
$
- $
-
Replacement Level A Suits
$
- $
-
Betts Emergewncy Unload Device
$
- $
-
Safe Transport Lid Loc Dome Clamps
$
- $
-
Communication Equipment in Suits
$
- $
-
Recovery vessel Overpacks
$
- $
-
MSA 4 Gas Monitor Supplies/Maintenance
$
- $
-
Misc. supplies and maintenance
$
848 $
152 $ 1,000
TOTAL6 t -
!!!
Prior Year Amended Budget 16-17
1 $
13,7541 $
2,2461$ 16,000
Estimated 9-30-17
1 $
4,298 $
7021S 5,000
BJB/bb 7-31-17/8-15-17/9-19-17/9-25-17
73
001-5220-054-009
The District's 30 member Technical Rescue Team is trained for confined space, structural collapse, trench collapse and
high angle rescue operations.
HIGH ANGLE CONFINED SPACE
Protective Gear, Gloves, Eye Protection
Replacement supplies
Replacement Helmet Lights
Replacement Rescue Rope
Replacement Rope Bags
Replacement Pulleys
1 Class III Harness
Kevlar Chaps (2)
Tree Climber Saw -rural area H/A rescue
Total -High Angle Confined Space
TRENCH/STRUCTURAL COLLAPSE
Replacement Lumber
Electric Rebar Cutter
Replacement DeWalt Batteris
Total-Trench/Structural Collapse
NN SDA BC SDA North Collier
$ 848 $ 152 $ 1,000
$ 1,696 $ 304 $ 2,000
$ 2,545 $ 455 $ 3,000
Prior Year Amended Budget 16-17 1 $ 8 251$ 1,4251$ 10,150
Estimated 9-30-17 1 $ 4,298 $ 7021$ 5,000
001-5220-054-100
BOAT TEAM
-BUDGET LINE 137
The District's Boat Team consists of 16 boat operators,
13 of whom are Coast
Guard certified boat captains.
The Boat Team assists in water rescue operations.
NN SDA
BC SDA
North Collier
Boat Slip Annual Maintenance Fee
$
3,223
$
577
$
3,800
Maintenance equipment/materials
$
424
$
76
$
500
Inflatable Life Jackets (2)
$
-
$
-
Portable Fuel Station
$
-
$
-
IPAD with Case
$
-
$
-
Handheld Spotlights (3)
$
-
$
-
Boat Life Maintenance and Repairs
$
$
-
'TOTALi f Budget -
1 1
Prior Year Amended Budget 16-17
$
4,977
$
8131$
5,790
Estimated 9-30.17
4,9771
$
8131$
6,790
BJB/bb 7-31-17/8-15-17/9-19-17/9-25-17
74
001-5220-054-007
The District currently has 22 trained and equipped Community Emergency Response Teams (CERT) within the District
comprised of over 350 concerned citizens. These team members receive special training to respond to assist others
during a storm, hurricane or other emergency event.
The CERT education program consists of a 24 hour course presented over 8 weeks, free of charge. The expenses
identified in this budget line are the materials. supplies and equipment required to continue training additional teams
and to support the existing teams.
NN SDA BC SDA North Collier
CERT Functions $ 848 $ 152 $ 1,000
CERT Supplies $ 2,545 $ 455 $ 3,000
CERT Grant Purchases (Possible Grant
Funding) $ 5,937 $ 1,063 $ 7,000
TOTAL 2017-2018 1 $ 1,670 f c
Prior Year Amended Budget 16-17 1 $ 11,605 1 $ 1,8951$ 13,500
Estimated 9-30-17 1 $ 7,7621 $ 1,2671S 9,029
001-5220-054-401,120-5220-054-401
CONTINGENCY -BUDGET
This budget line is provided to cover excess expenditures from other budget lines during the course of the year.
NN SDA BC SDA North Collier
TOTAL 2017-2018 BUDGET
Prior Yaw Amended Budget 16-17 1 $ - $ - I $ -
Estimated 9-30-17 1 $ - $
SERVICE
-
BUDGET LINES f AND
141
-DEBT
The provision for debt service is to fund the interest fee lease for the purchase
of medical equipment, 3 engines and a ladder
truck approved in 15-16 and an additional replacement apparatus
16-17.
NN SDA
BC SDA
North Collier
Equipment (Lucas Chest Compressors) Lease
Principal
$
27,183
$
4,865
$
32,048
Apparatus Lease (3 Engines, 1 Ladder)-Princ
$
194,933
$
34,887
$
229,819
Apparatus Lease (Tower) - Principal
$
142,632
$
25,527
$
168,159
Apparatus Lease (Tower) - Interest
$
20,641
$
3,694
$
24,335
Apparartus Lease -(3 Eng, Ladder) Interest
$
55,484
$
9,930
S
65.414
Total Principal
$
364,748
$
65,278
$
430,026
Totallnterest
$
76,125
$
13,624
$
89,749
TOTAL 17-18
$
440,873
$
78,902
PAx Year Amended Bu 16-17
$
299.778
$
48,963
$348
741
jEsdinated 9.30.7
1 $
29%7781
$
48,0631$
348,741
BJB/bb 7-31-17/8-15-17/9-19-17/9-25-17
75
001-5220-062-000,001-5220-064-003
yAPIT/_\ .' /t\IOn h'dJ:iUTaMa1TS &EQUP-MEAICailZti���IJ1>�li�
This budget line reflects expenditures for all of the District's stations which meet the criteria of a fixed asset (cost of
$1,000 or more, and a life expectancy of more than one year) or a capital improvement
NN SDA BC SDA North Collier
Station #40
Training Tower Refurbish (Window, etc) $ - $ - $
Paint Bay Ceiling $ - $ - $ -
Total -Station #40 $ - $ - $ -
Station #42
Paint Bay Walls
$
- $
- $ -
Rowing Machine
$
- $
- $
Recliners (5)
$
- $
- $ -
Total -Station #42
$
- $
- $ -
Station #43
Paint Bay Walls
Rowing Machine
Truck Exhaust Fan
Recliners (3)
Total - Station #43
Station #44
Recliners (9)
Replace Shower
Total - Station #44
Station #45
Recliners (3)
Rowing Machine
Paint Tower
Total - Station #45
Station #46
Replace Overhead Bay Doors (4) FROM ST 46
RESERVE
Paint Station Exterior
Locution Expansion
Rowing Machine
Total - Station #46
Station #47
Screen in rear Lanai
Pressure Washer
Bunker Gear Extractor (Washing Machine)
Total - Station #47
Station #10
Rowing Machine
Carport for BC Vehicle
Paint Exterior - Admin
Total - Station #10
Station #12
Turn Lane
4 Recliners
Relocate Washer
BJB/bb 7-31-17/8-15-17/9-19-17/9-25-17
76
If grant approved this fiscal year will need to budget expenditure
$ 28,839 $
5,161 $ 34,000
$ 28,839 $
5,161 $ 34,000
BJB/bb 7-31-17/8-15-17/9-19-17/9-25-17
76
Relocate Gear Room $
Door for Ice Machine Room $
Total -Station #12 $
Essential Services #1 (Taylor Roadl
Roll Up Overhead Doors (Maintenance Facility) $
Parking Area Behind Facility (NATALI TO
CHECK WITH COUNTY) $
Total - Essental Services #1 $
S
Essential Services #2 ("Station 11")
Remove and Rebuild Maintenance Facility S S
Total - Essential Services #2
All Locations
Air Conditioner Replacements as Needed $ 25,446 $ 4,554 $ 30,000
Total -All Locations $ 25,446 $ 4,554 $ 30,000
T AL API AL U -ALL
FACILITIES 17-18 1 $ 54,285 $ 9,7151$ 64.000
Prior Year Amended Budget 16-17 $ 326,4 3 $ 53,317 $ 379,750
Estimated 9-30-17 1 $ 303.6451 $ 49,5951$ 353,240
001-5220-064-001, 200 - 202
Purchases of capital fire equipment for the 2017-2018 fiscal year consists of replacement equipment which may not be
specifically identified at this time, but which need may arise throughout the fiscal year.
NN SDA BC SQA North Collier
Thermal Imaging Cameras (3 Squads)
$
- $
-
Equipment for New Aerial
$
$
-
Cordless Scene Lights
$
- $
-
LDH Intakes to replace aging units
$
- $
-
Scott Airpacks (8) without bottles
$
- $
-
Wireless Headset Systems (5)
$
- $
-
Wireless Headset Systems (2 Man) BCs
$
- $
-
Plastic Cribbing Sets (E10)
$
- $
-
Auto Cribbing (6 sets)
$
- $
-
Electric/Battery Powered PPVS (3)
$
- $
-
Replacement Fire Equipment
$
42,410 $
7,590 $ 50,000
TOTALi
•050,000
Prior Year Amender! Budget 16-17
$
180,6881$
29,5121$ 210,200
Estimated 90-17
$
180,778 $
28 260 $ 187,038
BJBlbb 7-31-1718-15-17131&171&2517
77
001-5220-064-017
This budget line provides for the purchase of replacement protective gear, as well as the purchase of gear for new hires
which may not be funded by impact fees.
NN SDA BC SDA North Collier
25 Sets Replacement Bunker Gear
$
-
$
-
20 Sets Replacement Gear- Replacement
Positions
$
33,080
$
5,920 $
39,000
20 Sets Replacement Gear - Unexpected
Inspection Failur
$
42,410
$
7,590 $
50,000
Ballistic PPE (50% Grant Funded)
$
9,330
$
1,670 $
11,000
TOTAL1100,000
Prior Year Amended Budget 16-17 1 $ 138,396 0S 22,604 IS 161,000
Estimated 9-30-17 1 $ 102,768 1 S 16,7851S 119,553
001-5220-064-002
NN SDA BC SDA North Collier
ALS Equipment - Rehab Unit and Special
Events, Including Lucas Monitor $ - $ -
MedVault (Controlled Substance Security) $ - $ -
AEDs (20) $ - $ -
ALS Medical Gear for New Positions $ - $ -
Prior Year Amended Budget 16-17 1 $ 73,0661$ 11,934 S85,000
Estimated 9-30-17 1 $ 73,0661 $ 11,9341S 85.000
BJB/bb 7-31-17/8-1517/9-19-17/9-2517
78
001-5220-064-009, 120-5220-064-009
NN SDA BC SDA North Collier
800 MHZ Mobil Unit (Polaris) $ - $ -
Rear Mobile Units (Squads) (3) $ - $ -
800 MHZ XG075P (Sq 44) $ - $ -
800 MHZ XG-75P FFS Cal 5 $ - $ -
800 MHZ XG-25M EOC Radios $ - $ -
800 MHZ XG-25M Logistics $ - $ -
800 MHZ XG-25P Logistics $ - $ -
External Antenna Station 45 $ - $ TOTAL-
- ■
Prior Year Amended Budget 16-17--T-
8.5961$S 1,4041$
10,000
Estimated 9-30-17 1 $ 8,5961 $ 1,4041$ 10,000
001-5220-064-013,120-5220-064-013
CAPITAL PURCHASES -COMMUNITY OUTREACH -BUDGET LINE 177 1
NN SDA BC SDA North Collier
Video Camera for Community Outreach $ 2,121 $ 380 $ 2,500
TOTAL■ :0 $ 2,500
Prlor Year Amended Bud 15-16 $ --,1S -1$
Estimated 9-30-16 Is - $ -Is
001-5220-064-010
CAPITAL PURCHASES -COMPUTERS -BUDGET LINE 166
Prior Year Amended Budget 16-17 $ 146132 $ 23,8681$ 170,000
Estimated 9-30-17 93,4451 $ 16,2631$ 108,708
BJB/bb 7-31-1718-15-1719-19-1719-25-17
79
NN SDA
BC SDA North Collier
Servers (4)
$
33,928 $
6,072 $ 40,000
Routers
$
8,482 $
1,518 $ 10,000
Mobile Data Units (3)
$
12,723 $
2,277 $ 15,000
Replacment Main Backup Appliance
$
- $
-
TOTAL ■
r00
Prior Year Amended Budget 16-17 $ 146132 $ 23,8681$ 170,000
Estimated 9-30-17 93,4451 $ 16,2631$ 108,708
BJB/bb 7-31-1718-15-1719-19-1719-25-17
79
001-5220-064-006
NN SDA BC SDA North Collier
Arborist Spikes and Climbing Belt $ - $ -
Speed Crib Set $ - $ -
Conversion of PU-10 to Trench/Colla se Ri $ $
TOTALBUDGET
Prior Year Amended Budget 16-17 S 9,713 1 $ 1,587 $ 11.300
Estimated 9-30-17 S 9,7131 S 1,587 $ 11,300
001-5220-064-016
CAPITAL PURCHASES - BOAT TEAM - BUDGET LINE 168
D• BC SDA North Collier
Autopilot for Boat 41 $ - $ -
4 Wheel ATV - Beach Rescue $ - $
TOTALi i - •
Prior Year Amended Bud 16-17 $ 35.6731$ 5,827 $ 41,500
Estimated 9.30-17 1 $ 2,0501 $ 1,762 $ 3,812
Variance - 16-17 vs 17-18 - (100%)
001-5220-064-008, 400 - 403
TOTAL 2017-2018 BUDGET
Prior Year Amended Budget 16-17 1 $ - $ - S
Estimated 9-30-17 1 S $ _1$ -
001-5220-064-004
NN SM BC SDA
Change Orders - New Aerial $ 8,482 $ 1.518 $ 10,000
Vehicle - Logistics (New Position) $ - $ -
Re lacment Vehicle -Fire Prevention $ - $ -
:TOTAL i •10,000
Prior Year Amended Bud 16-17 1 $ 34.8781 $ 5,697 1 S 40,575
Estimated 9-30-17 1 $ 15,9421 $ 2,768 $ 18,710
BJB/bb 7-31-17/8-15-17/9-19-17/9-25-17
80
001-5220-064-019,110 - 113
SDA BC SDA North Cooter
Portable Lift Equipment (Apparatus) $ - $ -
Fiber Optic Camera $ - $ -
r
Prior Year Amended Budget 16-17 $ 62,3861$ 10,1901$T,576
Estimated 9-30-17 62,386 $ 10,190 $72 S76
eMYS
001-5220-064-023
NN SDA BC SDA North Collier
Variance - 16-17 vs. 17-18 154
001-5220-064-015
CAPITAL PURCHASES-HAZMAT TEAM -BUDGET LINE 173
TOTAL 2017-2018 BUDGET
Variance - 15-16 vs 16-17 -(1009/o)
001-5220-064-014
CAPITAL PURCHASES - FIRE APPARATUS - BUDGET LINE 174
NN SDA BC SDA North CoIlIw
TOTAL 2017-2018 BUDGET $ - $ -
BJB/bb 7-31-17/8-15-17/9-19-17/9-25-17
81
001-5220-064-007
NN SDA SC SDA North COMW
TOTAL 17-18 BUDGET $ - $ - $ -
Prior Year Amended B 16-17 1 $ 2,650 $ 4331$ 3,0831
Estimated 9430-17 $ - $
001-5220-064-011
NN SDA BC SDA North Collier
TOTAL 2017-20113 BUDGET
Prior Year Amended SLK#get 16-17 $ - $ .1$
Estimated 9-30-17 $ - $ -is
CAPITAL PURCHASES - LAND - BUDGET LINE 178
NN SDA BC SDA North Collier
TOTAL 2017-2018 BUDGET
Variance - 16-97 vs. 17-18 - 0•/
BJB/bb 7-31-17/8-1517/9-19-17/9-25-17
82
NORTH COLLIER FIRE CONTROL
AND RESCUE DISTRICT
BASIC FINANCIAL STATEMENTS
TOGETHER WITH ADDITIONAL REPORTS
YEAR ENDED
SEPTEMBER 30, 2016
b.
TABLE OF CONTENTS
Page(s)
�- INDEPENDENT AUDITOR'S REPORT................................................................
1-4
MANAGEMENT'S DISCUSSION AND ANALYSIS (MD&A)...................................
i -xi
BASIC FINANCIAL STATEMENTS
GOVERNMENT -WIDE FINANCIAL STATEMENTS:
Statement of Net Position.................................................................................
5
Statement of Activities....................................................................................
6
FUND FINANCIAL STATEMENTS:
Governmental Funds:
Balance Sheet......
Reconciliation of the Balance Sheet of Governmental Funds
_ to the Statement of Net Position......................................................................
8
Statement of Revenues, Expenditures and Changes
inFund Balance.........................................................................................
9
Reconciliation of the Statement of Revenues, Expenditures and Changes
in Fund Balance of Governmental Funds to the Statement of Activities ........................
10
Fiduciary Fund - Firefighters' Pension Plan:
�— Statement of Fiduciary Net Position...................................................................
11
Statement of Changes in Fiduciary Net Position .....................................................
12
NOTES TO THE FINANCIAL STATEMENTS.........................................................
13-75
OTHER INFORMATION
COMBINING FINANCIAL STATEMENTS BY SERVICE DELIVERY AREA
Governmental Funds
Combining Balance Sheet - General Fund - by Service Delivery Area ........................... 76
Combining Statement of Revenues, Expenditures, and Changes in Fund Balance -
General Fund - by Service Delivery Area............................................................ 77
REQUIRED SUPPLEMENTARY INFORMATION OTHER THAN MD&A
NORTH NAPLES SERVICE DELIVERY AREA
BUDGET TO ACTUAL COMPARISON - MAJOR FUNDS (General and Special Revenue Funds)
Statement of Revenues, Expenditures and Changes in Fund Balance - Budget and Actual -
General Fund - Summary Statement................................................................... 7
Statement of Revenues, Expenditures and Changes in Fund Balance - Budget and Actual -
General Fund - Detailed Statement..................................................................... 79-81
Statement of Revenues, Expenditures and Changes in Fund Balance - Budget and Actual -
Impact Fee Fund - Summary Statement................................................................ 82
Statement of Revenues, Expenditures and Changes in Fund Balance - Budget and Actual -
Impact Fee Fund - Detailed Statement 83
TABLE OF CONTENTS (CONTINUED)
Pae s
BUDGET TO ACTUAL COMPARISON - OTHER NON-MAJOR GOVERNMENTAL FUND
Special Revenue Fund:
Statement of Revenues, Expenditures and Changes in Fund Balance - Budget and Actual -
`" Inspection Fee Fund - Summary Statement ........................................................ 84
Statement of Revenues, Expenditures and Changes in Fund Balance - Budget and Actual -
Inspection Fee Fund - Detailed Statement.......................................................... 85-86
BIG CORKSCREW ISLAND SERVICE DELIVERY AREA
BUDGET TO ACTUAL COMPARISON - MAJOR FUNDS (General and Special Revenue Funds)
Statement of Revenues, Expenditures and Changes in Fund Balance - Budget and Actual -
General Fund - Summary Statement................................................................... 87
r.., Statement of Revenues, Expenditures and Changes in Fund Balance - Budget and Actual -
General Fund - Detailed Statement..................................................................... 88-90
Statement of Revenues, Expenditures and Changes in Fund Balance - Budget and Actual -
Impact Fee Fund - Summary Statement................................................................ 91
Statement of Revenues, Expenditures and Changes in Fund Balance - Budget and Actual -
Impact Fee Fund - Detailed Statement 92
OTHER REQUIRED SUPPLEMENTARY INFORMATION
Schedule of District's Proportionate Share of the Net Pension Liability - Florida Retirement
System Pension Plan (FRS)...........................................................................
93
Schedule of District Contributions - Florida Retirement System Pension Plan (FRS)............
93
Schedule of District's Proportionate Share of the Net Pension Liability - Health Insurance
Subsidy Pension Plan (HIS)...........................................................................
94
Schedule of District Contributions - Health Insurance Subsidy Pension Plan (HIS) .............
94
Notes to the Required Supplementary Information....................................................
95-96
ADDITIONAL REPORTS
Independent Auditor's Report on Internal Control over Financial Reporting and on
Compliance and Other Matters Based on an Audit of Basic Financial Statements
_ Performed in Accordance with Government Auditing Standards .....................................
97-98
Independent Accountant's Report on Compliance with
Section 218.415, Florida Statutes......................................................................... 99
Independent Auditor's Report to Management............................................................ 100-102
Management's Response to Independent Auditor's Report to Management ........................... Exhibit
bm
` Affiliations
TUSCANFlorida Institute of Certified Public Accountants
American Institute of Certified Public Accountants
Company, PA Private Companies Practice Section
Tax Division
Certified Public Accountants & Consultants
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INDEPENDENT AUDITOR'S REPORT
an—
_ Board of Commissioners
North Collier Fire Control and Rescue District
1885 Veterans Park Drive
Naples, Florida 34109-0492
Report on the Financial Statements
imm We have audited the accompanying financial statements of the governmental activities and each major and
non -major fund of North Collier Fire Control and Rescue District (the "District") as of and for the year ended
September 30, 2016, and the related notes to the financial statements, which collectively comprise the District's
L, 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
L Our responsibility is to express an opinion on these financial statements based on our audit. We did not audit
the financial statements of North Collier Fire Control and Rescue District Firefighters' Pension Fund ("Pension
Fund") as of and for the year ended September 30, 2016, which represent 100% of the assets, liabilities and net
position as well as 100% of the revenue and expenses of the District's Fiduciary Fund. Those financial
statements were audited by other auditors whose report thereon has been furnished to us, and our opinion,
insofar as it relates to the amounts included for North Collier Fire Control and Rescue District Firefighters'
Pension Trust Fund, is based on the report of the other auditors. We also did not audit the financial statements
of the Florida Retirement System Pension Plan (FRS) or Health Insurance Subsidy Pension Plan (HIS) as of and
for the year ended June 30, 2016. The District is required to record its proportionate share of the FRS and HIS
liability in the District's government -wide financial statements as of September 30, 2016 and for the year
then ended. The Florida Retirement System financial statements were audited by other auditors whose
reports have been furnished to us, and our opinion, insofar as it relates to the amounts included for the
District's government -wide financial statements, are based on the reports of the other auditors. We conducted
our audit in accordance with auditing standards generally accepted in the United States of America and the
L, standards applicable to financial audits contained in Government Auditing Standards, issued by the
Comptroller General of the United States of America. 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 District's preparation and fair
INTEGRITY ......... SERVICE ......... EXPERIENCE®
12621 World Plaza Lane, Building 55 • Fort Myers, FL 33907 • Phone: (239) 333-2090 • Fax: (239) 333-2097
Board of Commissioners
North Collier Fire Control and Rescue District
Page 2
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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 District'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 overall presentation of the financial statements.
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We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our
audit opinions.
Summary of Opinions
Opinion Unit Tyne of Opinion
Governmental Activities Unmodified
General Fund Unmodified
Impact Fee Funds Unmodified
Inspection Fee Fund Unmodified
Firefighters' Pension Trust Fund Unmodified
Opinions
Unmodified Opinions
In our opinion, based on our audit and the report of other auditors, the financial statements referred to above
present fairly, in all material respects, the respective financial position of the governmental activities and each
major and non -major fund of North Collier Fire Control and Rescue District as of September 30, 2016, and the
respective changes in financial position, for the year then ended in accordance with accounting principles
generally accepted in the United States of America.
Other Matters
Required Supplementary Information
h, Accounting principles generally accepted in the United States of America require that the management's
discussion and analysis on pages i -xi, Schedule of the District's Proportionate Share of the Net Pension
Liability - Florida Retirement System Pension Plan (FRS), Schedule of District Contributions - Florida Retirement
System Pension Plan (FRS), Schedule of the District's Proportionate Share of the Net Pension Liability - Health
Insurance Subsidy Pension Plan (HIS), Schedule of District Contributions - Health Insurance Subsidy Pension
Plan (HIS) and Notes to the Required Supplementary Information, as listed in the table of contents, 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 which 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 -
management's discussion and analysis (MD&A), Schedule of the District's Proportionate Share of the Net
Pension Liability - Florida Retirement System Pension Plan (FRS), Schedule of District Contributions - Florida
Retirement System Pension Plan (FRS), Schedule of the District's Proportionate Share of the Net Pension Liability
- Health Insurance Subsidy Pension Plan (HIS), Schedule of District Contributions - Health Insurance Subsidy
Pension Plan (HIS), and Notes to the Required Supplementary Information, as listed in the table of contents, 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 required supplementary information - management's discussion and analysis
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�. Board of Commissioners
North Collier Fire Control and Rescue District
Page 3
(MD&A), Schedule of the District's Proportionate Share of the Net Pension Liability - Florida Retirement
System Pension Plan (FRS), Schedule of District Contributions - Florida Retirement System Pension Plan (FRS),
Schedule of the District's Proportionate Share of the Net Pension Liability - Health Insurance Subsidy Pension
Plan (HIS), Schedule of District Contributions - Health Insurance Subsidy Pension Plan (HIS), and Notes to the
Required Supplementary Information, as listed in the table of contents, because the limited procedures do not
provide us with sufficient evidence to express an opinion or provide any assurance.
Other Required Supplementary Information
Our audit was conducted for the purpose of forming an opinion on the financial statements that collectively
comprise North Collier Fire Control and Rescue District's basic financial statements. The required
supplementary information other than MD&A - budgetary comparison information is presented for purposes
of additional analysis and is not a required part of the basic financial statements. The required supplementary
information other than MD&A budgetary comparison information is the responsibility of management and was
derived from and relates directly to the underlying accounting and other records used to prepare the basic
financial statements. Such information has been subjected to the auditing procedures applied in the audit of
the basic financial statements and certain additional procedures, including comparing and reconciling such
information directly to the underlying accounting and other records used to prepare the basic financial
statements or to the basic financial statements themselves, and other additional procedures in accordance with
auditing standards generally accepted in the United States of America. In our opinion, the required
L supplementary information other than MD&A - budgetary comparison information is fairly stated, in all
material respects, in relation to the basic financial statements as a whole.
Other Information
Our audit was conducted for the purpose of forming opinions on the financial statements that collectively
comprise the District's basic financial statements. The combining financial statements and schedules, the
introductory section and statistical section, as listed in the table of contents, are presented for purposes
of additional analysis and are not a required part of the basic financial statements.
L The combining financial statements and schedules are the responsibility of management and were derived from
and relate directly to the underlying accounting and other records used to prepare the basic financial
statements. Such information has been subjected to the auditing procedures applied in the audit of the basic
financial statements and certain additional procedures, including comparing and reconciling such information
directly to the underlying accounting and other records used to prepare the basic financial statements or to the
_ basic financial statements themselves, and other additional procedures in accordance with auditing standards
generally accepted in the United States of America. In our opinion, the combining and individual fund
financial statements are fairly stated, in all material respects, in relation to the basic financial statements as a
v whole.
Our audit was conducted for the purpose of forming an opinion on the financial statements that collectively
comprise the District's basic financial statements. The Exhibit - Management's Response to Independent
Auditor's Report to Management is not a required part of the basic financial statements but is required by
Government Auditing Standards. Such information has not been subjected to the auditing procedures applied
in the audit of the basic financial statements and, accordingly, we do not express an opinion or provide any
assurance on it.
b..
.... Board of Commissioners
North Collier Fire Control and Rescue District
Page 4
Other Reporting Required by Section 218.415, Florida Statutes
In accordance with Section 218.415, Florida Statutes, we have also issued a report dated February 23, 2017, on
our consideration of North Collier Fire Control and Rescue District's compliance with provisions of Section
218.415, Florida Statutes. The purpose of that report is to describe the scope of our testing of compliance and
the results of that testing, and to provide an opinion on compliance with the aforementioned Statute. That
report is an integral part of an audit performed in accordance with Sections 218.39 and 218.415, Florida Statutes
in considering North Collier Fire Control and Rescue District's compliance with Section 218.415, Florida Statutes.
Other Reporting Required by Government Auditing Standards
In accordance with Government Auditing Standards, we have also issued our report dated February 23, 2017, on
L our consideration of the District's internal control over financial reporting and on our tests of its compliance
with certain provisions of laws, regulations, contract and 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 Auditive
Standards in considering North Collier Fire Control and Rescue District's internal control over financial
L reporting and compliance.
-�
/Zulo-w T Zomp / �t 4.
TUSCAN & COMPANY, P.A.
Fort Myers, Florida
February 23, 2017
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MANAGEMENT'S DISCUSSION
AND ANALYSIS
(MD&A)
`.0
Management's Discussion and Analysis
of Financial Statements FYE September 30, 2016
This Discussion and Analysis of the North Collier Fire Control & Rescue District's ("The
District") basic financial statements is provided to assist the reader in understanding the
District's financial activities and significant changes in ending financial position for the
fiscal year ended September 30, 2016. These statements implement the requirements of
GASB Statements #34 and #68 and incorporate those annual reporting requirements, as
well as the financial statement format and presentation.
Contained within are the basic financial statements, consisting of the government -wide
financial statements, governmental fund financial statements and notes to the financial
statements. This Discussion and Analysis will also provide an analytical overview of
these statements, including comparisons of the District's financial position at September
30, 2016 versus September 30, 2015.
On January 1, 2015, the North Collier Fire Control & Rescue District was officially
bmm formed by the merger of the North Naples Fire Control & Rescue District and the Big
Corkscrew Island Fire Control & Rescue District. It should be noted that the comparative
financial information at September 30, 2015 reflects financial activity for a nine month
period.
District Highlights
1. At the conclusion of fiscal year 2016, the District's assets exceeded its liabilities,
resulting in net assets of $27,105,254 as compared to net assets at September 30,
2015 of $31,806,678.
2. The District had ($4,523,592) deficit of unrestricted net assets at September 30, 2016
that can be used to meet the District's ongoing obligations as compared to $1,423,812
of unrestricted net assets at September 30, 2015. The amount of unrestricted net
assets decreased by $5,947,404.
3. Total revenues on the government -wide funds basis increased $26,846,550 or 336
percent, in comparison to the prior year. However, the 9-30-15 revenue reflects only
revenue received during a partial fiscal year (January through September), when the
majority of Ad Valorem revenue is received during the first quarter of the fiscal year
(October through December).
bw 4. Total expenses on the government -wide basis decreased increased by $15,935,184 or
67 percent, in comparison to the prior year. Again, this is partially because the 9-30-
15 expenses reflect expenses for only 9 months of the fiscal year.
Government -wide Financial Statements
L. Government -wide financial statements (Statement of Net Position and Statement of
Activities found on pages 5 and 6) are intended to allow a reader to assess a
government's operational accountability. Operational accountability is defined as the
extent to which the government has met its operating objectives efficiently and
effectively, using all resources available for that purpose, and whether it can continue to
meet its objectives for the foreseeable future. Government -wide financial statements
concentrate on the District as a whole and do not emphasize fund types.
BJB/bb 4-7-17
The Statement of Net Position (page 5) presents information on all of the District's assets
and liabilities, with the difference between the two reported as net assets. The District's
capital assets are included in this statement and reported net of their accumulated
depreciation.
The Statement of Activities (page 6) presents revenue and expense information showing
how the District's net assets changed during the fiscal year. Both statements are
measured and reported using the economic resource measurement focus (revenues and
expenses) and the accrual basis of accounting (revenue recognized when earned and
expense recognized when incurred).
Governmental Fund Financial Statements
The accounts of the District are organized on the basis of governmental funds, each of
which is considered a separate accounting entity. The operations of each fund are
accounted for with a separate set of self -balancing accounts that comprise its assets,
liabilities, fund equity or retained earnings, revenues and expenditures. Government
resources are allocated to and accounted for in individual funds based upon the purpose
for which they are to be spent and the means by which spending activities are controlled.
Governmental fund financial statements (found on pages 7 and 9) are prepared on the
modified accrual basis using the current financial resources measurement focus. Under
the modified accrual basis of accounting, revenues are recognized when they become
measurable and available as net current assets.
Notes to the Financial Statements
The notes to the financial statements explain in detail some of the data contained in the
preceding statements and begin on page 13. These notes are essential to a full
understanding of the data provided in the government -wide and fund financial statements.
Government -Wide Financial Analysis
The government -wide financial statements are designed so that the user can determine if
` the District's financial condition is better or worse than the prior year. Once again, it
must be noted that due to the creation by merger of the District on January 1, 2015, the
comparative information for 9-30-15 represents a nine month period, rather than a full
fiscal year.
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BJB/bb 4-7-17 ii
The following is a Condensed Summary Statement of Net Position for the District
(Primary Government) at September 30, 2016 and 2015:
Summary Statement of Net Position
` September 30, 2016 and September 30, 2015
Assets: 2016 2015
L Current and Other Assets $ 16,150,216 $ 17,215,466
Capital Assets 32,071,231 30,913,073
Total Assets 48,221,447 48,128,539
Deferred Outflows - Pensions 10,196,042 6,994,515
Liabilities:
Current Liabilities 2,949,560 2,509 067
Non -Current Liabilities 21,503,983 11,730,921
Total Liabilities 24,453,543 14,239,988
Net Position:
Deferred Inflows - Pensions 6,858,692 9,076,388
Net Investment in Capital Assets 31,623,903 30,373,570
Restricted 4,943 9,296
Unrestricted (deficit) (4,523,592) 1,423,812
Total Net Position 27,105,254 31.806,678
Current and other assets represent 33 percent of total assets at September 30, 2016, as
�•• compared to 36 percent at September 30, 2015. Current assets at September 30, 2016 are
comprised of unrestricted cash balances of $12,313,317, restricted cash of $1,332,708,
unrestricted investments of $1,300,000, due from other governments of $654,171, other
bum receivables of $231,184 and other assets of $318,836. The balances of unrestricted cash
represent amounts that are available for spending at the discretion of the Board of Fire
L, Commissioners of the District. Restricted cash balances are comprised of the impact fee
funds restricted for the purchase of capital assets, and unspent inspections fee revenue
restricted to support the inspection of new construction.
The net investment in capital assets represent 117 percent of net assets at September 30,
2016, as compared to 95 percent at September 30, 2015. These assets are comprised of
land, buildings, improvements, equipment, furniture, and vehicles, net of accumulated
depreciation, and the outstanding related debt used to purchase the assets. The assigned
L fund balance of ($12,963,754) represents resources available for spending at September
30, 2016. However, the District's Board has specifically assigned those resources to
particular uses.
BJB/bb 4-7-17 111
Summary of Revenues, Expenses and Changes in Net Assets
For the Years Ended September 30, 2016 and September 30, 2015
Revenues:
2016
2015
General Revenues
Ad Valorem Taxes
$28,115,468
$4,013,065
Charges for Services
2,249,466
1,826,219
Program Revenues
Grants
671,753
32,803
Miscellaneous
Impact Fees
2,493,945
1,745,626
Investment Earnings
54,184
68,837
Gain (Loss) on Disposition of
Capital Assets
(71,583)
(13,605)
Other
1,319,962
313,700
Total Revenues
34,833,195
7,986,645
Expenses:
Public Safety—Fire/ Rescue Service 39,534,619 23,599,435
Increase (Decrease) in Net Position (4,701,424) (15,612,790)
Net Position -Beginning of Year 31,806,678 47,419,468
Net Position -End of Year SU.IL5.2 4 $31,806,678
BJB/bb 4-7-17
1v
The assessed value of the property within the North Naples Service Delivery Area
increased just under 8 percent for the 2015-2016 fiscal year as compared to the prior
year's assessed value, resulting in an increase in Ad Valorem tax revenues of $1,769,055.
The property values in the North Naples Service Delivery Area decreased by 25 percent
during the fiscal years 2007-2012, resulting in a decrease in Ad Valorem revenue. While
property values have increased between 2012 and 2016, property value in the North
Naples Service Delivery Area is still 9 percent lower FYE 9-30-16 than it was in FYE 9-
30-07.
The Board adopted a millage rate of 0.95 mils in the North Naples Service Delivery Area
taxing unit, or $0.95 for every $1,000 of taxable property value. This millage rate was
_ 6.17 percent more than the rolled back rate (the taxing rate necessary to generate the
same Ad Valorem revenue as was generated during the 2014-2015 fiscal year) of .8919.
The assessed value of the property within the Big Corkscrew Island Service Delivery
Area increased just under 15 percent for the 2015-2016 fiscal year as compared to the
prior year's assessed value, resulting in an increase in Ad Valorem tax revenues of
$415,952. The property values in the Big Corkscrew Island Service Delivery Area
decreased by 66 percent during the fiscal years 2007-2012, resulting in a decrease in Ad
Valorem revenue. While property values have increased between 2012 and 2016,
property value in the Big Corkscrew Island Service Delivery Area is still 55 percent
lower FYE 9-30-16 than it was in FYE 9-30-07.
The Board adopted a millage rate of 3.45 mils in the Big Corkscrew Island Service
_ Delivery Area taxing unit, or $3.45 for every $1,000 of taxable property value. This
millage rate was 6.20 percent more than the rolled back rate (the taxing rate necessary to
generate the same Ad Valorem revenue as was generated during the 2014-2015 fiscal
year) of 3.2485.
Prior to the 2007-2008 fiscal year, the increase in Ad Valorem revenue resulting from the
increase in property value was sufficient to provide adequate funds to support
operational, capital and reserve financial requirements in the District without increasing
the millage rate. While property values have been on the increase over the last few years,
the increases have not been sufficient to prevent the use of reserves to fund capital
purchases.
The following chart identifies the change in appraised property values in the District by
service delivery area and the millage rate maintained by the District.
BJB/bb 4-7-17
0
a -
i
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I
$28,533,716,727
North Naples Service Delivery Area
Taxable Property Values 2005 - 2016
$28,890,656,2
t» YAI -3,143
BJB/bb 4-7-17 V1
10
Fund Balance — Governmental Fund Financial Statements
Staff has worked hard to meet the Board of Fire Commissioners' directive to utilize the
fund balance and cash reserves of the General Fund to fund only capital purchases and
improvements, and to maintain the District's financial position. The total fund balance
of the General Fund was $13,282,590 at September 30, 2016, including the nonspendabe
amount of $318,836 restricted for prepaid expenses, and $12,963,754 of assigned
reserves. This fund balance reflects a decrease of $1,504,328 (used to fund capital
expenses) as compared to the fund balance at the year ended September 30, 2015.
While assigned reserves have been established and maintained in accordance with
anticipated future needs of the District, it must be noted that the need may arise for the
Board to unassign a portion of these reserves to fund the District's operations should
property values fall or other unforeseen circumstances arise. The following General Fund
Assigned Reserves were approved for the fiscal year ended September 30, 2016:
L NonSpendable Fund Balance Amount
General Fund Prepaid Expenses 318,836
Assigned Fund Balance Amount
Operating Reserve — First Quarter $ 7,250,000
` Minimum Operating Reserve per Policy 3,100,000
Health insurance Claim Reserve 200,000
ALS 130,000
Protective Gear 115,000
Vehicle Replacement 350,000
Fire Equipment 300,000
Fire Apparatus 444,866
Fire Prevention Bureau 883,839
Emergency Cash Resercve 94,905
Station Improvements & Equip. 74,244
Station #46 Improvements 20,900
—• Total Assigned Reserves $12,963,754
Total General Fund Reserves $13,282,590
bom
The assigned reserves have been established by the Board of Fire Commissioners to meet
the future needs of the District, including operating expenses for the first quarter of the
fiscal year prior to receipt of Ad Valorem revenue, and the replacement of capital assets.
Additionally, increases in health insurance, and other personnel and operating expenses
require that funds be set aside, or assigned, to prepare for the funding of future
expenditures.
�— Impact Fees
With the creation of the North Collier Fire Control and Rescue District January 2015, an
impact fee study was performed to establish impact fee rates for the new District.
` However, that study was not completed and new rates were not adopted until October 1,
2016. Therefore, each service delivery area retained their original impact fee rates and
structure. Combined impact fee receipts were $2,674,934, an increase over the prior year
BJB/bb 4-7-17 Vii
of $563,310 or 27 percent. Total combined Impact Fee Fund expenses for the 15-16 fiscal
year were $2,494,570, consisting of protective gear for new firefighter positions, the
purchase of land for a new station, final repayment to the General Fund for the
construction of Station 448, and debt service payment for land purchased in the Big
Corkscrew service delivery area.
Inspection Fees
_ Inspection fee revenue for the year ended September 30, 2016 was $1,744,136
representing a decrease of $15,527 or less than 1 percent as compared to inspection fee
revenue in the prior fiscal year (2015). In June of 2014, the District terminated its
Interlocal Agreement with the Fire Code Official's office to provide fire plan review
services and assumed the responsibility for those plan reviews. As a result $872,677 of
the fund's revenue was attributable to plan review fees. The Inspection Fee Fund has had
sufficient revenue in the past two fiscal years to fully support the functions associated
with new construction inspections and plan reviews. Based on receipts for the first half
of the 2016-2017 fiscal year for both inspection fees and plan review fees, it is
anticipated this fund will continue to be self-supporting, at lease for the next few fiscal
years as growth and expansion continue within the District. Staff will, however, continue
�- to monitor the fund to determine if the General Fund will be required to provide financial
assistance to support the Inspection Fee Fund operating costs.
Budgetary Highlights
Budget versus actual comparisons are reported in the required supplementary information
other than management's discussion and analysis on pages 78 through 92 and are
L reflected by taxing subunit (service delivery area).
The amendments to General Fund revenue were necessary to reflect an increase in Ad
Valorem tax revenue received resulting in collection above the 95 percent subject to
budget requirements, to reflect a reduction in grant revenue resulting from the delay of
L initiation of the Safer Grant, to provide for a one time distribution of funds resulting
from the dissolution of the Fire Code Official's office and to reflect the repayment of the
loan to the Impact Fee Fund to complete construction of Station #48. By these
amendments, General Fund revenue was increased by $2,760,676.
The amendments to the General Fund expenditures were a result of several factors.
Budgeted personnel expenses were increased by $2,337,814 to reflect the additional
firefighters funded by the Safer Grant, a newly negotiated Collective Bargaining
Agreement, and harmonization costs associated with the merger and allocated solely to
the Big Corkscrew service delivery area. Amendments were also made to operational
expenses (an increase of $128,2242 mostly attributable to additional vehicle and building
L maintenance costs, and capital expenses (an increase of $113,298) to provide for the
purchase of non -transport ambulance (squad) units.
Capital Assets
Non -depreciable capital assets include land and construction in progress. Depreciable
assets include buildings, improvements other than buildings, equipment, furniture and
vehicles.
BJB/bb 4-7-17 viii
The following is a schedule of the District's capital assets as of September 30, 2016 and
2015.
Capital Assets
September 30
Capital Assets 2016 2015
L Land $12,823,117 $11,947,895
Construction in Progress 1,182,089 1,130,645
Total Capital Assets not Depreciated 14,005,206 13,078,540
Assets Held Under Capital Lease
Buildings
Vehicles
Office Equipment
Now Equipment & Machinery
Total Capital Assets Being Depreciated
Accumulated Depreciation
Assets Held Under Capital Lease
Buildings
Vehicles
Office Equipment
Now Equipment & Machinery
Total Accumulated Depreciation
L
.w
Total Capital Assets being Depreciated,
Net
Capital Assets — Net of Depreciation
Less: Capital Lease/Note Payables
Net Assets Invested in Capital Assets
Net of Related Debt
160,240
20,170,551
10,699,510
1,189,683
4,265,229
36,485,213
(91,249)
( 6,840,205)
( 7,775,210)
(669,984)
(3,042,540)
(18,419,188)
18,066,025
32,071,231
(447,328)
31,623.903
160,240
20,104,344
10,000,490
1,675,316
3.637.256
35,577,646
(64,542)
( 6,392,330)
( 7,567,741)
( 635,106)
3,083,394)
(17,743,113)
17,834,533
30,913,073
(539,503)
30.373.570
Significant capital asset purchases made during the fiscal year ended September 30, 2016
include:
1. Replacement vehicles (5), and 3 new squad (non -transport ambulance) units
totaling $947,123;
2. Replacement radios totaling $70,758.97;
3. Replacement fire equipment (hydraulic tools and thermal imaging cameras)
totaling $60,981;
4. Replacement medical equipment, including HeartStart Monitors and chest
compressor systems, totaling $97,713;
5. Forty-one sets of replacement Bunker Gear totaling $86,633;
6. Replacement bay doors, alarm system and new signs totaling $66,013.
BJB/bb 4-7-17
1X
For additional information on the District's capital assets, see Note E on pages 36 and 37.
Debt Administration
As of September 30, 2016, the District had long term obligations of $21,590,860, as
compared to $11,820,736 at September 30, 2015, an increase of $9,770,124 or 83
percent. The significant increase is largely due to the increase in FRS liability totaling
$5,766,659 and Chapter 175 liability totaling $3,186,552. That debt consists of:
1. Compensated absences (accrued vacation liability) in the amount of $2,079,049,
as compared to $1,965,499 at September 30, 2015. The increase in this liability is
due to an increase in the number of District employees.
2. OPEB obligation of $3,012,601 as compared to $2,217,063 at September 30,
2015, representing post employment health insurance obligations pursuant to
GASB No. 45. The increase in this obligation is due to the increase in the number
of employees and the unification of the Collective Bargaining Agreement.
3. Capital lease for medical equipment in the amount of $44,828. This lease was
entered into in 2013 as a lease to purchase agreement for 12 Lucas Chest
Compressors, and is a principal only lease, with no associated interest cost.
4. Note payable for the purchase of land in the amount of $402,500.
5. Pension liability (FRS) in the amount of $10,348,466 (see Note F).
6. Pension liability (HIS) in the amount of $2,509,309 (see Note F).
7. Pension liability (Ch. 175) in the amount of $3,194,107 (see Note F).
Economic Facts and Next Year's Budget Millage Rates
The following factors were taken into consideration when the budget for the fiscal year
,w ending September 30, 2017 was prepared:
1. Appraised taxable property values increased by $2,385,783,252, or 9 percent for
tax year 2016 (FY 2017) in the North Naples service delivery area as compared to
an increase of 8 percent in 2015. In the Big Corkscrew service delivery area,
_ taxable property values increased by $139,223,613 or 12 percent for tax year
2016 (FY 2017) as compared to an increase of 14 percent in 2015.
2. The District retained a decreased millage rate of 0.95 mils in the North Naples
service delivery area and 3.45 mils in the Big Corkscrew service delivery area for
the fiscal year ending September 30, 2017. The Board has expressed the desire to
continue to move towards one unified taxing rate District wide, although it is
acknowledged this may take a significant period of time, depending upon the rate
of growth and resulting property values in the District.
3. The use of General Fund reserves has been limited to the purchase of capital
items, debt service for replacement apparatus and limited funding ($50,797) of the
fire prevention bureau services from the reserve established by the distribution of
�- funds from the Fire Code Official's Office. Capital purchases include
replacement air conditioning units, bay doors and the fuel management system
totaling $515,750, replacement fire equipment in the amount of $210,000,
vehicle replacements totaling $244,500, replacement protective gear in the
amount of $161,000, medical equipment in the amount of $85,000 and computer
equipment totaling $170,000.
BJB/bb 4-7-17 x
L
ft—
ft—
bow
L
Request for Information
This financial report is designed to provide the reader an overview of the District.
Questions regarding any information provided in this report should be directed to: Becky
Bronsdon, Chief Financial Officer, North Collier Fire Control & Rescue District, 1885
Veteran's Park Drive, Naples, FL 34109, 239-597-3222, e-mail:
bbronsdon@northcollierfire.com.
BJB/bb 4-7-17
X1
NORTH COLLIER FIRE CONTROL AND RESCUE DISTRICT
Page 5 of 102
STATEMENT OF NET POSITION
September 30, 2016
Governmental
Activities
ASSETS
Current assets:
Cash and cash equivalents
$ 12,313,317
_
Restricted cash and cash equivalents
1,332,708
Investments
1,300,000
Due from other governments
654,171
Other receivables
231,184
Other assets
318,836
Total current assets
16,150,216
Noncurrent assets:
Capital assets:
Land
12,823,117
Construction in progress
1,182,089
Depreciable buildings, equipment, and vehicles
(net of $18,419,188 accumulated depreciation)
18,066,025
Total noncurrent assets
32,071,231
TOTAL ASSETS
48,221,447
DEFERRED OUTFLOWS OF RESOURCES - PENSIONS
10,196,042
LIABILITIES
Current liabilities:
Accounts payable and accrued expenses
1,612,510
Retainage payable
-
Contract deposits
7,500
Unearned revenue
1,242,673
Current portion of long-term obligations
86,877
Total current liabilities
2,949,560
Noncurrent liabilities:
Noncurrent portion of long-term obligations
21,503,983
TOTAL LIABILITIES
24,453,543
DEFERRED INFLOWS OF RESOURCES - PENSIONS
6,858,692
NET POSITION
.�
Net investment in capital assets
31,623,903
Restricted
4,943
Unrestricted (deficit)
(4,523,592)
TOTAL NET POSITION
$ 27,105,254
L
The accompanying notes are an integral part of this statement.
hom
NORTH COLLIER FIRE CONTROL AND RESCUE DISTRICT
STATEMENT OF ACTIVITIES
Year Ended September 30, 2016
EXPENSES
Governmental Activities
Public Safety - Fire Protection
Personnel services
Operating expenses
Depreciation
Interest and fiscal charges
TOTAL EXPENSES - GOVERNMENTAL ACTIVITIES
PROGRAM REVENUES
Charges for services
Operating grants and contributions
NET PROGRAM EXPENSES
GENERAL REVENUES
Ad Valorem taxes
` Impact fees
Interest
Loss on disposition of capital assets
` Other
TOTAL GENERAL REVENUES
DECREASE IN NET POSITION
NET POSITION - Beginning of the year
NET POSITION - End of the year
The accompanying notes are an integral part of this statement.
Page 6 of 102
Govemmental
Activities
$ 33,207,152
4,861,286
1,448,931
17,250
39,534,619
2,249,466
671,753
36,613,400
28,115,468
2,493,945
54,184
(71,583)
1,319,962
31,911,976
(4,701,424)
31,806,678
$ 27,105,254
ft-
_ NORTH COLLIER FIRE CONTROL AND RESCUE DISTRICT
Page 7 of 102
BALANCE SHEET - GOVERNMENTAL FUNDS
September 30, 2016
Total
General Impact Fee
Impact Fee
Inspection Fee
Governmental
Fund Fund - NN
Fund - BCI
Fund - NN
Funds
ASSETS
Cash and cash equivalents $
12,313,317 $ -
$ - $
-
$ 12,313,317
Restricted cash and cash equivalents
- 332,909
791,824
207,975
1,332,708
Investments
1,300,000 -
-
-
1,300,000
Due from other governments
286,266 108,538
55,402
203,965
654,171
Due from other funds
408,392 -
-
1,395
409,787
Other receivables
231,184 -
-
231,184
Prepaid expenses
318,836 -
-
-
318,836
TOTAL ASSETS $
14,857,995 $ 441,447
$ 847,226 $
413,335
$ 16,560,003
LIABILITIES AND FUND BALANCE
LIABILITIES
Accounts payable and accrued expenses $ 1,566,510 $ 1,767 $ 44,233 $ - $ 1,612,510
Retainage payable - - - _ _
Due to other funds 1,395 - 408,392 409,787
Contract deposits 7,500 - - - 7,500
Unearned revenue - 439,680 802,993 - 1,242,673
TOTAL LIABILITIES 1,575,405 441,447 847,226 408,392 3,272,470
FUND BALANCE
_ Nonspendable 318,836 - - - 318,836
Restricted - - 4,943 4,943
Assigned 12,963,754 - - - 12,963,754
Unassigned - - - -
TOTAL FUND BALANCE 13,282,590 - 4,943 13,287,533
TOTAL LIABILITIES AND
FUND BALANCE $ 14,857,995 $ 441,447 $ 847,226 $ 413,335 $ 16,560,003
r..
The accompanying notes are an integral part of this statement,
,..
NORTH COLLIER FIRE CONTROL AND RESCUE DISTRICT
Page 8 of 102
RECONCILIATION OF THE BALANCE SHEET OF GOVERNMENTAL
FUNDS TO THE STATEMENT OF NET POSITION
September 30, 2016
�•-
Amount
Total fund balance of governmental funds
$
13,287,533
V
Amounts reported for governmental activities in the
Statement of Net Position are different because:
Capital assets used in governmental activities are not financial resources
and therefore are not reported in the governmental funds.
r..
Capital assets not being depreciated:
Land
12,823,117
.�
Construction in progress
1,182,089
14,005,206
Governmental capital assets being depreciated:
Building, equipment and vehicles
36,485,213
Less accumulated depreciation
(18,419,188)
r.
18,066,025
Deferred outflows and deferred inflows related to pensions are applied to
future periods and, therefore, are not reported in the governmental funds.
Deferred outflows related to pensions
10,196,042
Deferred inflows related to pensions
(6,858,692)
3,337,350
Long-term obligations are not due and payable in the current period
and therefore are not reported in the governmental funds.
Net OPEB obligation
(3,012,601)
Net pension liability - FRS
(10,348,466)
Net pension liability - HIS
(2,509,309)
Net pension liability - FPT
(3,194,107)
Capital lease
(44,828)
Note payable
(402,500)
Compensated absences
(2,079,049)
�..,
(21,590,860)
Elimination of interfund amounts:
`
Due to other funds
(409,787)
Due from other funds
409,787
Total net position of governmental activities
$
27,105,254
The accompanying notes are an integral part of this statement.
NORTH COLLIER FIRE CONTROL AND RESCUE DISTRICT
Page 9 of 102
STATEMENT OF REVENUES, EXPENDITURES AND
CHANGES IN FUND BALANCE - GOVERNMENTAL FUNDS
_
Year Ended September 30, 2016
Total
...
General
Impact Fee
Impact Fee
Inspection Fee
Governmental
Fund
Fund - NN
Fund - BCI
Fund - NN
Funds
REVENUES
_ Ad Valorem taxes
$ 28,115,468
$ - $
-
$ -
$ 28,115,468
Intergovernmental revenue:
State firefighter supplement
57,682
-
-
-
57,682
Federal grants
614,071
-
-
-
614,071
Charges for services:
Inspection fees and other
505,856
-
-
870,933
1,376,789
Plan review fees
-
-
-
872,677
872,677
Impact fees
-
1,483,922
1,010,023
-
2,493,945
Miscellaneous:
Interest
53,033
607
18
526
54,184
Other
1,319,962
-
-
-
1,319,962
TOTAL REVENUES
30,666,072
1,484,529
1,010,041
1,744,136
34,904,778
EXPENDITURES
Current
Public safety
Personnel services
27,168,111
-
-
1,595,965
28,764,076
Operating expenditures
4,740,295
28,848
11,231
80,912
4,861,286
Capital outlay
1,602,330
80,670
924,060
71,612
2,678,672
Debt service:
` Principal reduction
34,675
-
57,500
-
92,175
Interest and fiscal charges
-
-
17,250
-
17,250
TOTAL EXPENDITURES
33,545,411
109,518
1,010,041
1,748,489
36,413,459
EXCESS OF REVENUES
OVER (UNDER) EXPENDITURES
(2,879,339)
1,375,011
-
(4,353)
(1,508,681)
` OTHER FINANCING SOURCES AND USES
Proceeds from disposition of capital assets
-
-
-
Transfers in
1,375,011
-
-
1,375,011
61M Transfers out
-
(1,375,011)
-
-
(1,375,011)
TOTAL OTHER FINANCING SOURCES
AND USES
1,375,011
(1,375,011)
-
-
-
EXCESS OF REVENUES AND OTHER
FINANCING SOURCES OVER (UNDER)
EXPENDITURES AND OTHER
FINANCING USES
(1,504,328)
-
-
(4,353)
(1,508,681)
FUND BALANCE - Beginning of the year
FUND BALANCE - End of the year
14,786,918
$ 13,282,590 $
The accompanying notes are an integral part of this statement.
9,296 14,796,214
$ - $ 4,943 $ 13,287,533
kum
•— NORTH COLLIER FIRE CONTROL AND RESCUE DISTRICT
RECONCILIATION OF THE STATEMENT OF REVENUES,
_ EXPENDITURES, AND CHANGES IN FUND BALANCE
OF GOVERNMENTAL FUNDS TO THE STATEMENT
OF ACTIVITIES
Year Ended September 30, 2016
Net change (revenues and other financing sources over (under) expenditures
and other financing uses) in fund balance - total governmental funds
The decrease (change) in net position reported for governmental activities
in the Statement of Activities is different because:
Governmental funds report capital outlays as expenditures.
In the Statement of Activities, however, the cost of those assets
is allocated over their estimated useful lives and reported as
depreciation expense. The loss on disposition of capital assets
decreases the net position.
Plus: expenditures for capital assets
Less: proceeds on disposition of capital assets
Less: loss on disposition of capital assets
Less: current year depreciation
The issuance of debt is reported as a financing source in governmental
funds and thus contributes to the change in fund balance. In the
Statement of Net Position, however, issuing debt increases long-term
liabilities and does not affect the Statement of Activities.
Similarly, repayment of principal is an expenditure in the
governmental funds but reduces the liability in the Statement of
Net Position.
Borrowings (proceeds from issuance):
Less: capital lease
Repayments (principal retirement):
how Plus: capital lease
Plus: note payable
bow Some expenses reported in the Statement of Activities do not require the
use of current financial resources and therefore are not reported as
expenditures in the governmental funds.
Less: transfers in
Plus: transfers out
L (Increase) decrease in net pension liability - pension (FRS)
(Increase) decrease in net pension liability - HIS
(Increase) decrease in net pension liability - FPT
b w Increase (decrease) in deferred outflows
(Increase) decrease in deferred inflows
(Increase) decrease in Net OPEB obligation
... (Increase) decrease in compensated absences
Decrease in net position of governmental activities
The accompanying notes are an integral part of this statement.
2,678,672
(71,583)
(1,448,931)
34,675
57,500
(1,375,011)
1,375,011
(5,413,173)
(353,486)
(3,186,552)
3,201,527
2,217,696
(795,538)
(113,550)
Page 10 of 102
Amount
$ (1,508,681)
1,158,158
92,175
(4,443,076)
$ (4,701,424)
r.
NORTH COLLIER FIRE CONTROL AND RESCUE DISTRICT
STATEMENT OF FIDUCIARY NET
POSITION - FIDUCIARY FUND
September 30, 2016
The accompanying notes are an integral part of this statement.
Page 11 of 102
Firefighters'
Pension
Fund
$ 4,344,726
2,436,937
30,688,898
5,732,235
8,054,304
5,606,820
56,863,920
1,411,547
221,724
16,584
18,283
124,930
58,656,988
72,055
55,415
127.470
438,296
8,091,222
$ 58,529,518
ASSETS
Investments, at fair value:
Cash and cash equivalents
—
Mutual funds
Equity securities
U.S. Government securities
Corporate bonds
Real estate
—
Due from other governments - State
Due from District
Due from employees
Due from securities sold
Accrued investment income
TOTAL ASSETS
LIABILITIES
Accounts payable
L
Due for securities purchased
TOTAL LIABILITIES
L
NET POSITION
L,
Restricted for DROP benefits
Restricted for defined pension benefits
L.
TOTAL NET POSITION
L
L
The accompanying notes are an integral part of this statement.
Page 11 of 102
Firefighters'
Pension
Fund
$ 4,344,726
2,436,937
30,688,898
5,732,235
8,054,304
5,606,820
56,863,920
1,411,547
221,724
16,584
18,283
124,930
58,656,988
72,055
55,415
127.470
438,296
8,091,222
$ 58,529,518
NORTH COLLIER FIRE CONTROL AND RESCUE DISTRICT
STATEMENT OF CHANGES IN FIDUCIARY
_ NET POSITION - FIDUCIARY FUND
Year Ended September 30, 2016
ADDITIONS
Contributions:
Employer
Plan members
` Buybacks
State of Florida, insurance premiums
Total contributions
Investment income:
` Net appreciation (depreciation) including realized gains/losses
Interest and dividends
Less: investment expenses
` Net investment income (loss)
Other income
L
L
TOTAL ADDITIONS
DEDUCTIONS
Refunds of contributions
Benefits paid
Administrative expenses
TOTAL DEDUCTIONS
NET INCREASE IN NET POSITION
NET POSITION - BEGINNING
NET POSITION - ENDING
The accompanying notes are an integral part of this statement.
Page 12 of 102
Firefighters'
Pension
Fund
$ 1,750,382
353,357
28,124
1,411,547
3,543,410
2,563,065
1,553,984
4,117,049
(326,741)
3,790,308
6,144
7,339,862
252,448
90,345
342,793
6,997,069
51,532,449
$ 58,529,518
NORTH COLLIER FIRE CONTROL AND RESCUE DISTRICT Page 13 of 102
NOTES TO THE FINANCIAL STATEMENTS
September 30, 2016
NOTE A - SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES
OrIjanization
North Collier Fire Control and Rescue District (the "District") is an independent
special taxing district located in Collier County, Florida. On January 1, 2015, the
North Collier Fire Control and Rescue District was officially formed by merging the
North Naples Fire Control and Rescue District and the Big Corkscrew Island Fire
_ Control and Rescue District. On February 6, 2014, the two Districts entered into an
Interlocal Agreement to merge. Each Board adopted a resolution identifying their
intent to initiate the voluntary merger process pursuant to Florida Statute Chapter
189.074. The two Districts created a proposed Joint Merger Plan which was
adopted by both Boards and ultimately put before the voters of each District by
referendum. On November 4, 2014, voters from both districts approved the
referendum to merge the two districts into one. On June 10, 2015, the Governor
signed into legislation the official enabling act of the new District via Laws of Florida
(LOF) Chapter 2015-191. The merger is intended to ensure the best possible
emergency response times, operational efficiencies and ensure long term sustainability
�— of the combined District. There was no impairment of capital assets as the result of
the merger, which was effective as of January 1, 2015 and no significant accounting
adjustment other than to combine the assets, liabilities and net position/fand balance at
January 1, 2015 of both Districts. The District has the general and special powers
L prescribed by Florida Statute Chapters 189, 191 and 633.15. The District is governed
by a five (5) member elected Board of Commissioners. Commissioners serve on a
staggered four (4) year term basis.
L
The North Collier Fire Control and Rescue District provides fire control and
protection services, fire safety, inspections, code enforcement, fire hydrant
maintenance, firefighter training, and crash and fire rescue services as well as basic
and advanced life support services. In providing these services, the District operates
and maintains ten (10) stations and the related equipment and employs
approximately 190 full-time professional firefighters and administrative staff.
During the year ended September 30, 2009, the North Naples Fire Control and
Rescue District entered into a joint venture agreement with Florida SouthWestern
State College (FS W) for the operation of the North Collier Fire Training Center
(NCFTC) to educate and train students as State Certified Firefighters. The North
Collier Fire Control and Rescue District is now licensed to operate the NCFTC and
FSW is the program coordinator. The District provides the training room and training
r. -
NORTH COLLIER FIRE CONTROL AND RESCUE DISTRICT Page 14 of 102
NOTES TO THE FINANCIAL STATEMENTS
September 30, 2016
NOTE A - SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES
Organization, continued
facilities for the NCFTC. FSW, as program coordinator, is responsible for the
operations of the NCFTC including but not limited to the screening and enrolling of
students and for screening and engaging instructors. Therefore, the activities of the
NCFTC are not included in the District's basic financial statements.
Reporting Entity
The District adheres to Governmental Accounting Standards Board (GASB)
Statement Number 14, "Financial Reporting Entity" (GASB 14), as amended by
GASB Statement Number 39, "Determining Whether Certain Organizations Are
�- Component Units" (GASB 39) and GASB Statement Number 61, "The Financial
Reporting Omnibus - An Amendment of GASB Statements No. 14 and No. 34"
(GASB 61).
This Statement requires the basic financial statements of the District (the primary
` government) to include its component units, if any. A component unit is a legally
separate organization for which the elected officials of the primary government are
financially accountable. Based on the criteria established in GASB 14, as amended,
there are no component units required to be included or included in the District's
basic financial statements.
Government -wide 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 activities of the District and do
not emphasize fund types. These governmental activities comprise the primary
government. Fiduciary funds are properly not included in the government -wide
r. financial statements. General governmental and intergovernmental revenues support
the governmental activities. The purpose of the government -wide financial statements
is to allow the user to be able to determine if the District is in a better or worse
` financial position than the prior year. The effect of all interfund activity between
governmental funds has been removed from the government -wide financial
L statements.
` Government -wide financial statements are reported using the economic resources
measurement focus and the accrual basis of accounting, as are the pension fund
financial statements. Under the accrual basis of accounting, revenues, expenses,
k—
NORTH COLLIER FIRE CONTROL AND RESCUE DISTRICT Page 15 of 102
NOTES TO THE FINANCIAL STATEMENTS
September 30, 2016
NOTE A - SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES, CONTINUED
Government -wide Financial Statements, continued
` gains, losses, assets, and liabilities resulting from exchange and exchange -like
transactions are recognized when the exchange takes place. Revenues, expenses,
gains, losses, assets, and liabilities resulting from nonexchange transactions are
recognized in accordance with the requirements of GASB Statement Number 33,
` "Accounting and Financial Reporting for Nonexchange Transactions" (GASB 33).
Amounts paid to acquire capital assets are capitalized as assets in the
government -wide financial statements rather than reported as expenditures.
Proceeds of long-term debt are recorded as liabilities in the government -wide
�. financial statements rather than as other financing sources. Amounts paid to reduce
long-term indebtedness of the reporting government are reported as a reduction of
the related liability in the government -wide financial statements rather than as
expenditures.
b1— The Statement of Activities demonstrates the degree to which the direct expenses of
a given function are 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 or applicants who purchase, use, or directly benefit from
goods, services, or privileges provided by a given fiznction, and 2) grants and
` contributions that are restricted to meeting the operational or capital improvements of
a particular function. Taxes and other items not properly included among program
revenues are reported instead as general revenues.
Program revenues are considered to be revenues generated by services performed
and/or by fees charged such as inspection fees, burn permits, and hydrant tests.
Fund Financial Statements
The District adheres to GASB Number 54, "Fund Balance Reporting and
Governmental Fund Type Definitions" (GASB 54). Essentially, the implementation
resulted in adoption of a fund balance policy and reclassification of the components
` within fund balance.
M
6—
NORTH COLLIER FIRE CONTROL AND RESCUE DISTRICT Page 16 of 102
NOTES TO THE FINANCIAL STATEMENTS
September 30, 2016
NOTE A - SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES, CONTINUED
Fund Financial Statements, continued
The accounts of the District are organized on the basis of funds, each of which is
considered a separate accounting entity. The operations of each fund are accounted
for with a separate set of self -balancing accounts that comprise its assets, liabilities,
fund equity or net position, revenues, and expenditures or expenses, as
appropriate. Government resources are allocated to and accounted for in individual
funds based upon the purpose for which they are to be spent and the means by
which spending activities are controlled.
Fund financial statements for the District's governmental funds are presented after the
government -wide financial statements. These statements display information about
major funds individually and nonmajor funds in aggregate for governmental funds.
The fiduciary statement includes financial information for the firefighters' pension fund.
The fiduciary fund represents assets held by the District in a custodial capacity for the
benefit of other individuals.
Governmental Funds
When both restricted and unrestricted resources are combined in a fund,
expenditures are considered to be paid first from restricted resources, as appropriate,
and then from unrestricted resources. Governmental fund financial statements are
bl= reported using the current financial resources measurement focus and the modified
accrual basis of accounting. Revenues are considered to be available when they are
LM collected within the current period or soon thereafter to pay liabilities of the current
period.
The District's major funds are presented in separate columns on the governmental
fund financial statements. The definition of a major fund is one that meets certain
criteria set forth in GASB Statement Number 34, "Basic Financial Statements - and
Management's Discussion and Analysis - for State and Local Governments" (GASB
34). The funds that do not meet the criteria of a major fund are considered
non -major funds and are combined into a single column on the governmental fund
financial statements.
Separate financial statements are provided for governmental funds. Major individual
governmental funds are reported in separate columns on the fund financial statements.
NORTH COLLIER FIRE CONTROL AND RESCUE DISTRICT Page 17 of 102
NOTES TO THE FINANCIAL STATEMENTS
September 30, 2016
L NOTE A - SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES, CONTINUED
Governmental Funds, continued
In accordance with the District's enabling documents, separate budgets are maintained
for the North Naples Service Delivery Area (NN) and the Big Corkscrew Island
Service Delivery Area (BCI). Separate budgets are required for each service
delivery area until such time as when one consistent millage rate is adopted for both
service delivery areas. As such, separate service delivery area budget vs. actual
comparison statements are included in the required supplementary information and a
combining schedule is included in the other information section as the District must
■— maintain and report a single general fund.
Fiduciary Fund
The pension trust fund accounts for the activities of the Firefighters' Pension Trust
(FPT) Fund, which accumulates resources for the pension benefit payments to
qualified firefighters.
The net position of this fund is not considered to be part of the net position of the
District and is not available to the District's creditors.
Measurement Focus and Basis of Accounting
Basis of accounting refers to when revenues and expenditures or expenses are
recognized in the accounts and reported in the basic financial statements. Basis of
accounting relates to the timing of the measurements made, regardless of the
measurement focus applied.
The government -wide and fiduciary fund 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. Property taxes are recognized
as revenues in the year for which they are levied. Grants and similar items are
recognized as revenue as soon as all eligibility requirements 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.
NORTH COLLIER FIRE CONTROL AND RESCUE DISTRICT Page 18 of 102
NOTES TO THE FINANCIAL STATEMENTS
September 30, 2016
NOTE A - SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES, CONTINUED
Measurement Focus and Basis of AccountinLy, continued
Revenues are considered to be available when they are collectible within the current
period and soon enough thereafter to pay liabilities of the current period. For this
purpose, the District considers tax revenues to be available if they are collected
within sixty days of the end of the current fiscal period.
hm Revenues susceptible to accrual are interest on investments, and intergovernmental
revenues. Interest on invested funds is recognized when earned. Intergovernmental
hm revenues that are reimbursements for specific purposes or projects are recognized
when all eligibility requirements are met.
Expenditures are generally recognized under the modified accrual basis of accounting
when the related fund liability is incurred. Exceptions to this general rule include: (1)
principal and interest on long-term debt, if any, is recognized when due; and (2)
expenditures are generally not divided between years by the recording of prepaid
expenditures.
Separate financial statements are provided for governmental funds and the fiduciary
funds, even though the latter are excluded from the government -wide financial
statements.
Non-current Government Assets/Liabilities
GASB 34 requires non-current governmental assets, such as land and buildings, and
non-current governmental liabilities, such as notes payable and capital leases, to be
reported in the governmental activities column in the government -wide Statement of
Net Position.
Maior Funds
The District reports the following major governmental funds:
The General Fund is the District's primary operating fund. It accounts for all financial
�.. resources of the District (including both service delivery areas), except those
required to be accounted for in another fund.
bmw
NORTH COLLIER FIRE CONTROL AND RESCUE DISTRICT Page 19 of 102
NOTES TO THE FINANCIAL STATEMENTS
September 30, 2016
NOTE A - SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES, CONTINUED
Major Funds, continued
The Impact Fee Funds (the District has two (2) Impact Fee Funds) consist of fees
imposed and collected by Collier County based on new construction within each
service delivery area of the District. The fees are restricted and can only be used
for certain capital expenditures associated with growth within the District.
Non-Maior Fund
L The District reports the following non -major fund:
The Inspection Fee Fund (North Naples service delivery area) is used by the District
— to account for the receipt and expenditures of its Inspection Fee Program. Fees are
charged for the inspection of new building construction. The fees are collected by
Collier County and are remitted to the District.
Fiduciary Fund
The Fiduciary Fund is excluded from the government -wide financial statements
because the resources of those funds are not available to support the District's
programs. The only type of fiduciary fund the District maintains is a Firefighters'
Pension Fund, which accounts for retirement assets held by the Plan that are payable
to qualified firefighters upon retirement.
Budgetary Information
The District has elected to report budgetary comparisons of its major funds and its
non -major fund as required supplementary information (RSI).
Investments
The District adheres to the requirements of GASB Statement Number 31,
"Accounting and Financial Reporting for Certain Investments and for External
Investment Pools," (GASB 31) in which all investments are reported at fair value.
Investments, including restricted investments, consist of certificates of deposit, U.S.
Government securities, corporate debt and equity securities, and securities of
government agencies unconditionally guaranteed by the U.S. Government.
NORTH COLLIER FIRE CONTROL AND RESCUE DISTRICT Page 20 of 102
NOTES TO THE FINANCIAL STATEMENTS
September 30, 2016
NOTE A - SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES, CONTINUED
Capital Assets
Capital assets, which include land, construction in progress, buildings, equipment and
vehicles, are reported in the government -wide Statement of Net Position.
The District follows a capitalization policy which calls for capitalization of all capital
_ assets that have a cost or donated value of $1,000 or more and have a useful life in
excess of one year.
All capital assets are valued at historical cost or estimated historical cost if actual
historical cost is not available. Donated capital assets are valued at their estimated
fair market value on the date donated. Public domain (infrastructure) capital assets
consisting of certain improvements other than building, including curbs, gutters and
L drainage systems, are not capitalized, as the District generally does not acquire such
assets. No debt -related interest expense is capitalized as part of capital assets in
accordance with GASB 34.
Maintenance, repairs and minor renovations are not capitalized. The acquisition of
L land and construction projects utilizing resources received from Federal and State
agencies are capitalized when the related expenditure is incurred.
Expenditures that materially increase values, change capacities or extend useful lives
are capitalized. Upon sale or retirement, the cost is eliminated from the respective
accounts.
Expenditures for capital assets are recorded in the fund statements as current
expenditures. However, such expenditures are not reflected as expenditures in the
government -wide statements, but rather are capitalized and depreciated.
Depreciable capital assets are depreciated using the straight-line method over the
_ following estimated useful lives:
Capital Asset Years
Buildings 15-30
Capital Assets acquired under Capital Lease 6
Office Equipment 3-30
Vehicles 3-10
Equipment and Machinery 3-15
NORTH COLLIER FIRE CONTROL AND RESCUE DISTRICT Page 21 of 102
NOTES TO THE FINANCIAL STATEMENTS
September 30, 2016
NOTE A - SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES, CONTINUED
Budgets and Budgetary Accounting
The District adopted separate annual budgets for each of the two (2) service delivery
areas within the District's General Fund.
The District adopted annual budgets for the Special Revenue Funds - Impact Fee
Fund - NN, Impact Fee Fund - BCI and the Inspection Fee Fund - NN.
No budget was adopted or required to be adopted for the Firefighters' Pension Trust
Fund.
r.. The District follows these procedures in establishing budgetary data for the General
Fund, the Impact Fee Funds, and the Inspection Fee Fund:
1. During the summer of each year, the District Fire Chief submits to the Board of
Commissioners a proposed operating budget for the fiscal year commencing on
the upcoming October 1. The operating budget includes proposed
expenditures and the means of financing them.
2. Public hearings are conducted to obtain citizen comments.
— 3. The budget is adopted by approval of the Board of Commissioners.
—
4. Budget amounts, as shown in these basic financial statements, are as originally
adopted or as amended by the Board of Commissioners.
5. The budget is adopted on a basis consistent with accounting principles generally
accepted in the United States of America.
6. The level of control for appropriations is exercised at the fund level.
7. Appropriations lapse at year-end.
r..
NORTH COLLIER FIRE CONTROL AND RESCUE DISTRICT Page 22 of 102
NOTES TO THE FINANCIAL STATEMENTS
September 30, 2016
NOTE A - SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES, CONTINUED
Budgets and Budgetary Accounting, continued
Several budget amendments were approved by the Board of Commissioners during
the year ended September 30, 2016. Budgeted revenues and expenditures were
increased as follows:
Amount
�- General fund - NN SDA $ 1,588,630
General fund - BCI SDA 276,747
`" Total General Fund $ 1,865,377
Impact fee fund - NN SDA $ 123,729
Impact fee fund - BCI SDA $ 350,618
Inspection fee fund $ 18,748
Impact Fees/Deferred Revenue
The District levies an impact fee on new construction within the District. The intent of
the fee is for growth within the District to pay for capital improvements needed due to
`" the growth. The fee is imposed and collected by Collier County and remitted to the
District which accounts for impact fees collected by service delivery area. The fee is
refundable if not expended by the District within six (6) years from the date of
collection. The District, therefore, records this fee as restricted cash and as unearned
revenue until the date of expenditure, at which time it is recognized as revenue and
charged to capital outlay in the fund financial statements and capital assets in the
government -wide financial statements.
Net Position
In the government -wide financial statements, net position is identified as restricted
when there are externally imposed constraints as to its use, such as through debt
covenants, by grantors, or by law.
hm
»>K NORTH COLLIER FIRE CONTROL AND RESCUE DISTRICT Page 23 of 102
NOTES TO THE FINANCIAL STATEMENTS
September 30, 2016
OXK
NOTE A - SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES, CONTINUED
Fund Balances
The governmental fund financial statements the District maintains include
nonspendable, restricted, assigned, and unassigned fund balances. Nonspendable
fund balances are those that cannot be spent because they are either (a) not in
spendable form or (b) legally or contractually required to be maintained intact.
Criteria include items that are not expected to be converted into cash, for example
` prepaid expenses.
Restricted fund balances are those that are restricted by a third party such as
inspection fees. Restricted fund balances can only be spent for the stipulated
` purposes.
The District's assigned fund balances are a result of official action of the District's
Board. The District's intent is to maintain a minimum assigned fund balance level of
three (3) months of budgeted total expenditures. The assigned fund balance includes
�. the District's operational and capital reserves as well as its disaster reserve. At
September 30, 2016, fund balance is also assigned for a variety of specific items by
District Board action. Any use of the assigned fund balance requires the District's
Board approval.
Due To/From Other Funds
Interfund receivables and payables arise from interfund transactions and are recorded
�— by funds affected in the period in which the transactions are executed.
Due From Other Governments
No allowance for losses on uncollectible accounts has been recorded since the
` District considers all amounts to be fully collectible.
Indirect Costs
Expenses are allocated between service and delivery areas on the same line item
based upon a Board approved cost allocation plan. For the year ended September
` 30, 2016 the costs were allocated on a percentage basis of 86.52% to NN SDA and
13.48% to BCI SDA. No costs are allocated between line items.
b-
- NORTH COLLIER FIRE CONTROL AND RESCUE DISTRICT Page 24 of 102
NOTES TO THE FINANCIAL STATEMENTS
` September 30, 2016
NOTE A - SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES, CONTINUED
Compensated Absences
The District's employees accumulate annual leave based on the number of years of
continuous service. Upon termination of employment, employees can receive
�.. payment of accumulated annual leave if certain criteria are met. The costs of
accumulated annual leave benefits (compensated absences) are expended in the
respective operating funds when payments are made to employees. However, the
liability for all accrued vacation and personal leave benefits is recorded in the
government -wide Statement of Net Position.
Encumbrances
Encumbrance accounting, under which purchase orders, contracts and other
commitments for the expenditure of monies are recorded in order to reserve that
portion of the applicable appropriation, is not employed by the District because, at
present, it is not necessary in order to assure effective budgetary control or to
facilitate effective cash planning and control.
Manamement Estimates
The preparation of financial statements in conformity with accounting principles
generally accepted in the United States of America requires management to make
— estimates and assumptions that affect the reported amounts of assets, 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.
Interfund Transactions
The District considers interf ind receivables (due from other funds) and interfund
_ payables (due to other funds) to be loan transactions to and from other funds to cover
temporary (three months or less) cash needs. Transactions that constitute
reimbursements to a fund for expenditures/expenses initially made from it that are
` properly applicable to another fund are recorded as expenditures/expenses in the
reimbursing funds and as reduction of expenditures/expenses in the fund that is
�. reimbursed. Such amounts are eliminated in the government -wide financial
statements.
NORTH COLLIER FIRE CONTROL AND RESCUE DISTRICT Page 25 of 102
NOTES TO THE FINANCIAL STATEMENTS
September 30, 2016
NOTE A - SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES, CONTINUED
Pensions
In the government -wide statement of net position, liabilities are recognized for the
District's proportionate share of each pension plan's net pension liability. For
purposes of measuring the net pension liability, deferred outflows of resources and
deferred inflows of resources related to pensions, and pension expense, information
about the fiduciary net position of the Firefighters' Pension Fund (FPF), the Florida
Retirement System (FRS) and the Health Insurance Subsidy (HIS) defined benefit
plan and additions to/deductions from fiduciary net position have been determined on
the same basis as they are reported by the Plans. For this purpose, benefit payments,
(including refunds of employees' contributions) are recognized when due and payable
in accordance with the benefit terms. Investments are reported at fair value for the
FPF.
The District's retirement plans and related amounts are described in a subsequent
note.
Deferred Outflows/Inflows of Resources
In addition to assets, the statement of net position reports a separate section for
deferred outflows of resources. This separate financial statement element, deferred
outflows of resources, represents a consumption of net position that applies to future
periods and so will not be recognized an as outflow of resources
(expense/expenditure) until then. The deferred amount on pensions is reported only
in the government -wide statement of net position. The deferred outflows of resources
related to pensions are discussed in a subsequent note.
In addition to liabilities, the statement of net position reports a separate section for
deferred inflows of resources. This separate financial statement element, deferred
inflows of resources, represents an acquisition of net position that applies to a future
period and so will not be recognized as an inflow of resources (revenue) until that
time. The deferred amount on pensions is reported only in the government -wide
statement of net position. A deferred amount on pension results from the difference
in the expected and actual amounts of experience, earnings, and contributions. This
amount is deferred and amortized over the service life of all employees that are
provided with pensions through the pension plan except earnings which are amortized
over five to seven years.
NORTH COLLIER FIRE CONTROL AND RESCUE DISTRICT Page 26 of 102
NOTES TO THE FINANCIAL STATEMENTS
September 30, 2016
NOTE A - SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES, CONTINUED
Reclassifications
Certain amounts in the financial statements have been reclassed to conform with the
current presentation. These reclassifications had no effect on the results of operations
or fund equity.
Subsequent Events
Subsequent events have been evaluated through February 23, 2017, which is the date
the basic financial statements were available to be issued.
...
NOTE B - CASH AND CASH EQUIVALENTS
Cash and cash equivalents of the primary government (exclusive of the Firefighters'
Pension Fund) were $13,646,025, of which $1,332,708 was restricted at September
30, 2016. Total cash and cash equivalents included cash on hand of $1,300 at
September 30, 2016.
Deposits
L
The District's deposit policy allows deposits to be held in demand deposit and money
market accounts and is consistent with Florida Statutes, Chapter 218.415(17). All
U.- District depositories are institutions designated as qualified depositories by the State
Treasurer at September 30, 2016.
ikW
?MR
NORTH COLLIER FIRE CONTROL AND RESCUE DISTRICT
NOTES TO THE FINANCIAL STATEMENTS
September 30, 2016
NOTE B - CASH AND CASH EQUIVALENTS, CONTINUED
Deposits, continued
Deposits consist of the following at September 30, 2016:
District Carrying
Amount
Unrestricted
General Fund
Depository Accounts
Money Market
Total General Fund
Restricted
Page 27 of 102
Bank
Balance
$ 5,937,026 $ 6,329,410
6,374,991 6,374,991
$ 12,312,017 $ 12,704,401
r..
General Fund
Depository Accounts $ - $ -
Special Revenue Funds
Impact Fee - NN
Depository Accounts 332,909 332,909
Impact Fee - BCI
L Depository Accounts 791,824 799,868
Inspection Fee
Depository Accounts 207,975 207,975
Total Special Revenue Funds 1,332,708 1,340,752
L Total Restricted Funds $ 1,332,708 $ 1,340,752
_ The District's deposits were entirely covered by federal depository insurance or by
collateral pursuant to the Public Depository Security Act (Florida Statute 280) of
the State of Florida. Bank balances approximate market value.
r.
The District held no other types of deposits during the year ended September 30,
2016.
r..
NORTH COLLIER FIRE CONTROL AND RESCUE DISTRICT Page 28 of 102
NOTES TO THE FINANCIAL STATEMENTS
September 30, 2016
NOTE B - CASH AND CASH EQUIVALENTS, CONTINUED
Restricted Cash and Equivalents
how
The following is a brief description of the restrictions on cash and cash equivalents:
The Impact Fee accounts are used to account for the deposit of impact fees received
by service delivery area and are restricted for certain capital asset acquisition
associated with growth within the District. Impact fees are collected by Collier
County for the District pursuant to County ordinance and District resolution.
The Inspection Fee account is used to account for inspection fees collected for
performing new construction fire inspections within the District. Such revenue is
restricted for inspection service related costs.
NOTE C - INVESTMENTS
District - Investments
Investments of the District (primary government) (exclusive of the Firefighters'
Pension Fund) was $1,300,000 (market value) and $1,300,000 (bank balance) at
September 30, 2016 and consisted of certificates of deposit which were designated
as public funds with qualified public depositories, and were entirely collateralized
pursuant to the Public Depository Security Act (Florida Statute 280) of the State of
Florida.
Firefighters' Pension Plan - Investments
Investments held in the Firefighters' Pension Trust Fund (the "Plan") totaled
$56,863,920 (including $4,344,726 in cash and cash equivalents, $2,436,937 in
mutual funds, $30,688,898 in equity securities, $13,786,539 in fixed income
securities, and $5,606,820 in real estate) at September 30, 2016. Such investments
are administered in accordance with Firefighters' Pension Board policy. This policy
provides for investments in cash and cash equivalents, money markets, mutual funds,
equities, treasury notes, federal agency guaranteed securities, corporate bonds, notes
and/or equities and real estate.
r..
The Firefighters' Pension Trust Fund accounts for resources held to fund the
respective firefighter employee pension benefits.
L
W.•» NORTH COLLIER FIRE CONTROL AND RESCUE DISTRICT Page 29 of 102
NOTES TO THE FINANCIAL STATEMENTS
(wY3 September 30, 2016
NOTE C - INVESTMENTS, CONTINUED
Firefighters' Pension Plan - Investments, continued
The Firefighters' Pension Trust Fund investments were held by a financial and
investment institution and are subject to certain insurances up to limits specific to the
trustee/custodian institution and retirement trust funds. These assets are subject to
loss of principal.
lo.
Investment Authorization:
The Plan's investment policy is determined by the Plan's Board of Trustees. The
policy has been designed by the Board to conduct the operations of the Plan in a
manner so that the assets will provide the pension and other benefits provided under
applicable laws. As such, the policy is designed by the Board to maximize the Plan's
asset value, while assuming risk that is consistent with the Board's risk tolerance. The
Trustees are authorized to acquire and retain every kind of property (real, personal or
mixed) and every kind of investment specifically including, but not by way of
limitation, money markets, mutual funds, bonds, debentures, stocks (preferred or
common) and other corporate obligations. Investments are carried at fair value at
September 30, 2016. Interest and dividend revenues are recorded as earned.
Purchases and sales of investments are recorded on the trade -date basis.
Unrealized gains and losses are presented as net appreciation (depreciation) in fair
value of investments on the statement of changes in fiduciary net position along with
gains and losses realized on sales of investments.
lo.
Given the inherent nature of investments, it is reasonably possible that changes in the
value of those investments will occur in the near term and that such changes could
materially affect the amounts reported (loss of principal).
Investment in all equity securities shall be limited to those listed on a major U.S. stock
exchange and limited to no more than 80% (at market) of the Plan's total asset
value. The equity position in any one company shall not exceed 5% of the Plan's total
assets at market. Investments in stock of foreign companies shall be limited to 25%
of the value of the Plan's total assets at market.
The fixed income portfolio shall be compromised of securities with a quality rating of
investment grade or higher by a major rating service. Except for Treasury and
` Agency obligations, the debt portion of the Plan shall contain no more than 10% of a
given issuer irrespective of the number of differing issues.
NORTH COLLIER FIRE CONTROL AND RESCUE DISTRICT Page 30 of 102
NOTES TO THE FINANCIAL STATEMENTS
September 30, 2016
NOTE C - INVESTMENTS, CONTINUED
Firefighters' Pension Plan - Investments, continued
Investment Authorization, continued:
The current target allocation at September 30, 2016, of these investments at market is as
r.. follows:
Investment Long Term
bum Authorized Policy -Target Expected Real
TnvPctmPnte Allnratinn 0/ Rate Ratilm o/
Domestic Equities 35-55% 7.5%
Fixed Income 20-40% 2.5%
Real Estate 0-15% 4.5%
International Equities 10-25% 8.5%
International Fixed Income 0-10% 3.5%
Cash and Cash Equivalents Minimal Minimal
Interest Rate Risk:
Interest rate risk is the risk that changes in market interest rates will adversely affect the
fair value of an investment. Generally, the longer the maturity of an investment, the
greater the sensitivity of its fair value to change in market interest rates. As a means of
limiting its exposure to interest rate risk, the Plan diversifies its investments by security
type and institution, and limits holdings in any one type of investment with any one
i.., issuer with various durations of maturities.
Information about the sensitivity of the fair values of the Plan's fixed income
investments to market interest rate fluctuations is provided by the following table that
shows the distribution of the Plan's investment by maturity at September 30, 2016:
Investment Maturities (in > ears)
Investment Fair Value Less than 1 1 to 5 6 to 10 More than 10
Corporate bonds $ 8,054,304 $ 305,522 $ 4,521,056 $ 1,631,146 $ 1,596,581
Mutual funds 2,436,937 - 1,266,964 834,164 335,809
lo. U.S. Agencies 4,541,473 - - 226,219 4,315,254
U.S. Treasuries 1,190,762 - 31,774 95,892 1,063,095
$ 16,223,476 $ 305,522 $ 5,819,794 $ 2,787,421 $ 7,310,739
Credit Risk:
Credit risk is the risk that a security or a portfolio will lose some or all of its value due
to a real or perceived change in the ability of the issuer to repay its debt. The Plan's
�- investment policy utilizes portfolio diversification in an effort to mitigate this risk.
71//L
NORTH COLLIER FIRE CONTROL AND RESCUE DISTRICT Page 31 of 102
NOTES TO THE FINANCIAL STATEMENTS
September 30, 2016
L NOTE C - INVESTMENTS, CONTINUED
Firefighters' Pension Plan - Investments, continued
`" Credit Risk, continued:
The following table discloses credit rating by fixed income investment type at
September 30, 2016, if applicable:
Fair Percentage of
Value Portfolio
i..
Quality rating of credit risk debt securities
A $ 653,831 1.24 %
Al 487,822 0.93
L
A2 977,611 1.86
A3 1,422,627 2.71
AA 266,113 0.51
`,
Aa2 628,491 1.20
Aa3 360,561 0.69
AAA 1,784,763 3.40
B 144,266 0.27
_
Bal 118,548 0.23
Bat 55,745 0.11
Baal 2,554,972 4.86
Baa2 1,124,656 2.14
Baa3 279,763 0.53
BB 513,706 0.98
BBB 711,829 1.36
Caa 137,687 0.26
Unrated government securities 4,000,485 7.62
6'
Total credit risk debt securities $ 16,223,476 30.89 %
`,
* Obligations of the U.S. government or obligations explicitly guaranteed by the U.S.
government are not considered to have credit risk and do not have purchase limitations.
_
Concentration of Credit Risk:
The investment policy of the Plan contains limitations on the amount that can be
invested in any one equity issuer as well as maximum portfolio allocation percentages.
There were no individual equity investments that represented 5% or more of Plan net
position at September 30, 2016. In addition, the Plan contains limitations on the
...
amount that can be invested in any one debt issuer, except for the debt securities
issued by the U.S. Government. There were no investments in non -U.S. Government
debt securities that represented 10% or more of Plan net position at September 30,
2016.
Custodial Credit Risk:
This is the risk that in the event of the failure of the counterparty, the plan will not be
able to recover the value of its investments or collateral securities that are in the
NORTH COLLIER FIRE CONTROL AND RESCUE DISTRICT Page 32 of 102
NOTES TO THE FINANCIAL STATEMENTS
September 30, 2016
NOTE C - INVESTMENTS, CONTINUED
r..
Firefighters' Pension Plan - Investments, continued
Custodial Credit Risk, continued:
possession of an outside party. This risk is generally measured by the assignment of a
rating by a nationally recognized statistical rating organization. Consistent with the
Plan's investment policy, the investments are held by the Plan's custodial bank and
registered in the Plan's name.
Foreign Currency Risk:
This is the risk that fluctuations in currency exchange rate may affect transactions
conducted in currencies other than U.S. Dollars and the carrying value of foreign
r..
investments. The Plan's exposure to foreign currency risk is derived mainly from its
investments in international equity funds. The Plan owns shares in international
equity funds and does not own the individual securities. The investment policy limits
�— the foreign investments to no more than 25% of the Plan's investment balance in
equities and no more than 10% in fixed income. As of September 30, 2016, the
Plan's exposure to foreign currency risk related to foreign equity funds and bonds is
as follows:
Fair Percentage of
Value Portfolio
International equity funds and fixed income (bonds) $ 11,372,784 2D.YA
L Fair Value Measurements:
Fair value is defined as the price that would be received to sell an asset or paid to
�- transfer a liability in an orderly transaction between market participants at the
measurement date. The Plan categorizes its fair value measurements within the fair
value hierarchy as established by generally accepted accounting principles. The fair
value hierarchy categorizes the inputs to valuation techniques used to measure fair
value into three levels based on the extent to which inputs used in measuring fair value
`" are observable in the market as follows:
Level 1 - Inputs to the valuation methodology are based upon quoted prices for
identical assets in active markets.
Level 2 - Inputs to the valuation methodology are based upon observable inputs for
the assets either directly or indirectly, other than those considered Level 1 inputs,
which may include quoted prices for identical assets in markets that are not
b.
'— NORTH COLLIER FIRE CONTROL AND RESCUE DISTRICT Page 33 of 102
NOTES TO THE FINANCIAL STATEMENTS
September 30, 2016
NOTE C - INVESTMENTS, CONTINUED
Firefighters' Pension Plan - Investments, continued
Fair Value Measurements, continued:
considered to be active, and quoted prices of similar assets in active or inactive
Iwo markets.
Level 3 - Inputs to the valuation methodology are based upon unobservable inputs.
Following is a description of the valuation methodologies used for asset measured at
•— fair value.
6M Common stock: Valued at the closing price reported on the New York Stock
Exchange.
` Government securities: Valued using pricing models maximizing the use of
observable inputs for similar securities.
Mutual funds: Valued at the daily closing price as reported by the Plan. Mutual
funds held by the Plan are open-ended mutual funds that are registered with the
Securities and Exchange Commission. These funds are required to publish their
daily net asset value (NAV) and to transact at that price. The mutual funds held
�— by the Plan are deemed to be actively traded.
Corporate bonds: Valued using pricing models maximizing the use of observable
inputs for similar securities. This includes basing the value on yields currently
available on comparable securities of issuers with similar credit ratings. When
quoted prices are not available for identical or similar bonds, the bond is valued
under a discounted cash flows approach that maximizes observable inputs, such
as current yield of similar instruments, but included adjustments for certain risks
that may not be observable, such as credit and liquidity risks or a broker quote, if
available.
Real estate: Valued at the net asset value of shares held by the Plan at year end.
The Plan has investments in private market real estate investments for which no
liquid public market exists.
r..
NORTH COLLIER FIRE CONTROL AND RESCUE DISTRICT Page 34 of 102
NOTES TO THE FINANCIAL STATEMENTS
September 30, 2016
NOTE C - INVESTMENTS, CONTINUED
Firefighters' Pension Plan - Investments, continued
Fair Value Measurements, continued:
The following table presents the Plan's fair value hierarchy for investments at fair
value as of September 30, 2016:
Fair Value Measurements Using
Quoted
Prices in Significant
r.. Active Other Significant
Markets for Observable Unobservable
Identical Assets Inputs Inputs
Total (Level l) (Level 2) (Level 3)
Investments by fair value level
Equity securities:
Common stocks $ 24,080,123 $ 24,080,123 $ - $ -
-- Mutual funds 6,518,312 - 6,518,312 -
REIT 90,463 - 90,463 -
Total equinity securities 30,688,898 24,080,123 6,608,775 -
Debt securities
U.S. treasury securities 1,190,762 - 1,190,762 -
U.S. agency securities 4,541,473 - 4,541,473 -
6= Corporate bonds 8,054,304 8,054,304 -
Fixed income mutual funds 2,436,937 - 2,436,937 -
Total debt securities 16,223,476 16,223,476 -
r.. Total investments by fair value 46,912,374 $ 24,080,123 $ 22,832,251 $ -
r.. Investments measured at the net asset value (NAV) '
Real estate fund 5,606,820
Money market funds (exempt) 4,344,726
Total investments $ 56,863,920
* As required by GAAP, certain investments have not been classified in the fair value hierarchy. The fair
value amounts presented in the previous table are intended to permit reconciliation for the fair value
hierarchy to the total investment line item in the Statement of Fiduciary Net Position.
hum NORTH COLLIER FIRE CONTROL AND RESCUE DISTRICT Page 35 of 102
NOTES TO THE FINANCIAL STATEMENTS
September 30, 2016
NOTE C - INVESTMENTS, CONTINUED
r..
Firefighters' Pension Plan - Investments, continued
Fair Value Measurements, continued:
The following table summarizes investment for which fair value is measured using the
net asset value per share practical expedient, including their relate unfunded
commitments and redemption restrictions:
Investments measured at the NAV
Redemption
Unfunded Frequency (if Redemption
Fair Value Commitments Currently Eligible Notice Period
Real estate fund $ 5,606,820 $ - Quarterly 90 Days
r..
Real estate fund: The fund is an open-ended real estate investment fund investing
L.. primarily in core institutional office, retail, industrial, and multi -family properties
located throughout the United States. The investment is valued at NAV and its
redemption must be received by the fund 90 days prior to quarter end.
NOTE D - DUE TO/FROM OTHER FUNDS
Interfund receivables and payables at September 30, 2016, are as follows:
Due from Due to
Fwd Other Funds Other Funds
General Fund:
LImpact Fee Fund - NN $ - $ -
Impact Fee Fund - BCI -
Inspection Fee Fund 408,392 1,395
Total General Fund 408,392 1,395
6M Special Revenue Funds:
Impact Fee Fund - NN
General Fund - -
Impact Fee Fund - BCI
General Fund - -
Inspection Fee Fund
General Fund 1,395 408,392
Total Special Revenue Funds 1,395 408,392
Total $ 409,787 $ 409,787
Interfund receivables and payables were eliminated for presentation purposes in the
Statement of Net Position at September 30, 2016.
NORTH COLLIER FIRE CONTROL AND RESCUE DISTRICT Page 36 of 102
NOTES TO THE FINANCIAL STATEMENTS
amm September 30, 2016
NOTE E - CAPITAL ASSETS ACTIVITY
Related Debt (447,328)
Net investment in capital assets $ 31,623,903
The following is a summary of changes in capital assets activity for the year ended
September 30, 2016:
Balance
Balance
October 1
Increases/
Decreases/
Adjustments/
September 30
2015
Additions
Retirements
Reclassifications
2016
L
Capital Assets Not
Being Depreciated:
Land
$ 11,947,895
$ 875,222
$ -
$ -
$ 12,823,117
Construction in progress
1,130,645
51,444
-
-
1,182,089
L
Total Capital Assets Not
Being Depreciated
13,078,540
926,666
-
-
14,005,206
Capital Assets
Being Depreciated:
Assets held under capital lease
160,240
-
-
-
160,240
boom
Buildings
20,104,344
100,532
(34,325)
-
20,170,551
Office equipment
1,015,399
233,751
(100,114)
40,647
1,189,683
Vehicles
10,000,490
1,036,509
(337,489)
-
10,699,510
Equipment & machinery
4,297,173
381,214
(372,511)
(40,647)
4,265,229
Total Capital Assets
Being Depreciated
35,577,646
1,752,006
(844,439)
-
36,485,213
Less Accumulated
Depreciation:
Assets held under capital lease
(64,542)
(26,707)
-
-
(91,249)
Buildings
(6,392,330)
(445,502)
6,647
(9,020)
(6,840,205)
r..
Office equipment
(635,106)
(97,542)
100,548
(37,884)
(669,984)
Vehicles
(7,567,741)
(497,722)
337,837
(47,584)
(7,775,210)
Equipment & machinery
(3,083,394)3(
81,458)
327,824
94,488
(3,042,540)
Total Accumulated Depreciation
(17,743,113)
1,448,931)
772,856
-
(18,419,188)
_
Total Capital Assets being
Depreciated, Net
17,834,533
303,075
(71,583)
-
18,066,025
Capital Assets, Net
$ 30,913,073
$ 1,229,741
$ 71,583
$ -
32,071,231
Related Debt (447,328)
Net investment in capital assets $ 31,623,903
bm
NORTH COLLIER FIRE CONTROL AND RESCUE DISTRICT Page 37 of 102
NOTES TO THE FINANCIAL STATEMENTS
September 30, 2016
NOTE E - CAPITAL ASSETS ACTIVITY, CONTINUED
Depreciation expense was charged to the following functions during the year ended
b• September 30, 2016:
Amount
L General Government
Total Depreciation Expense $1,448,931
NOTE F - LONG-TERM OBLIGATIONS
bow
The following is a summary of changes in long-term obligations for the year
ended September 30, 2016:
Balance Retirements
Balance
Amounts
October 1 And
September 30
Due Within
2015 Additions Adjustments
2016
One Year
Net OPEB obligation $ 2,217,063 $ 795,538 $ -
$ 3,012,601
$ -
Net Pension Liability - FRS 4,935,293 5,413,173 -
10,348,466
-
�--
Net Pension Liability - HIS 2,155,823 353,486 -
2,509,309
-
Net Pension Liability - FPT 7,555 3,186,552 -
3,194,107
-
Capital Lease - NN 79,503 - (34,675)
44,828
29,377
Note Payable - BCI 460,000 - (57,500)
402,500
57,500
Compensated Absences 1,965,499 113,550 -
2,079,049
-
...
$11,820,736 $ 9,862,299 $ (92,175)
$21,590,860
$ 86,877
The following is a summary of long-term obligations at September 30,
2016:
Amount
_
Net OPEB obligation. Cumulative difference between annual
OPEB cost and District payments toward the cost of post
Lemployment
benefits other than pensions since GASB No. 45
transition date of October 1, 2009. (Combined SDA)
$3,012,601
L
Net pension obligation - FRS pension plan. This amount is
actuarially determined through calculation based upon the
audited financial statements of the Florida FRS Plan.
10,348,466
L
Net pension obligation - HIS plan. This amount is
actuarially determined through calculation based upon the
—
audited financial statements of the Florida FRS Plan.
2,509,309
bow
NORTH COLLIER FIRE CONTROL AND RESCUE DISTRICT Page 38 of 102
NOTES TO THE FINANCIAL STATEMENTS
September 30, 2016
NOTE F - LONG-TERM OBLIGATIONS, CONTINUED
Net pension obligation - Firefighters' Pension Trust (FPT) plan.
—
This amount is actuarially determined through calculation based
upon the audited financial statements of the FPT Plan.
3,194,107
$160,240 capital lease payable of a chest compression system to
financial institution over a 60 month period ending March 2018 in
equal payments of $2,671 at a zero stated interest rate. (NN)
44,828
$1,150,000 note payable to SunTrust Bank over a 20 year period
i..
ending November 1, 2024 in equal annual principal payments on
November 1 of $57,500 plus accrued interest at a rate of 3.75%.
The note is collateralized by Impact Fees. (BCI)
402,500
Non-current portion of compensated absences. Employees of the
L
District are entitled to paid vacation based on length of service and
job classification. (Combined SDA)
2,079,049
21,590,860
Less Current Portion
(86,877)
Long -Term Portion
$ 21,503,983
The annual debt service requirements at September 30, 2016, were as follows:
Capital Note
Years Ending Lease Payable Payable
Total
September 30 Principal (1) Principal (2)
Principal
2017 $ 29,377 $ 57,500
$ 86,877
2018 15,451 57,500
72,951
2019 - 57,500
57,500
2020 - 57,500
57,500
2021 - 57,500
57,500
2022-2023 - 115,000
115,000
—
$ 44,828 $ 402,500
447,328
Net OPEB obligation
3,012,601
Net Pension Liability - FRS
10,348,466
Net Pension Liability - HIS
2,509,309
Net Pension Liability - FPT
3,194,107
Compensated absences
2,079,049
Total long-term debt
$ 21,590,860
....
(1) Debt service paid through General Fund
(2) Debt service paid through Impact Fee Fund (BCI)
Interest expense for the year ended September 30, 2016, was $17,250.
NORTH COLLIER FIRE CONTROL AND RESCUE DISTRICT Page 39 of 102
NOTES TO THE FINANCIAL STATEMENTS
September 30, 2016
NOTE G - RETIREMENT PLANS
The following three retirement plans have been established by the District:
Plan 1 - Florida Retirement System (FRS)
Plan 2 - Firefighters' Pension Trust Fund (Florida Statute 175)
Plan 3 - 401(a) Plan
Employee participation in a specific plan is based on the respective employee's
original hire date.
General Information about the Florida Retirement System
The Florida Retirement System ("FRS") was created in Chapter 121, Florida
Statutes. The FRS was created to provide a defined benefit pension plan ("Pension
Plan") for participating public employees. All District employees are participants in
the Statewide Florida Retirement System (FRS) under authority of Article X, Section
14 of the State Constitution and Florida Statutes, Chapters 112 and 121. The FRS
was amended in 1998 to add the Deferred Retirement Option Program ("DROP")
under the defined benefit plan and amended in 2000 to provide an integrated defined
contribution plan alternative to the defined benefit plan for FRS members effective
` July 1, 2002. This integrated defined contribution pension plan is the FRS Investment
Plan. Chapter 112, Florida Statutes, established the Retiree Health Insurance
Subsidy (HIS) Program, a separate cost-sharing, multiple -employer defined benefit
pension plan to assist retired members of any State -administered retirement system in
paying the costs of health insurance.
Essentially all regular employees of the District are eligible to enroll as members of the
State -administered FRS. Provisions relating to the FRS are established by Chapters
121 and 122, Florida Statutes; Chapter 112, Part IV, Florida Statutes; Chapter 238,
_ Florida Statutes; and Florida Retirement System Rules, Chapter 60S, Florida
Administrative Code; wherein eligibility, contributions, and benefits are defined and
described in detail. Such provisions may be amended at any time by further action
` from the Florida Legislature. The FRS is a single retirement system administered by
the Florida Department of Management Services, Division of Retirement, and
consists of two cost-sharing, multiple -employer defined benefit plans (Pension and
HIS Plans) and other nonintegrated programs. A comprehensive annual financial
report of the FRS, which includes its financial statements, required supplementary
information, actuarial report, and other relevant information dated June 30, 2016, is
available from the Florida Department of Management Services' Web site
�"' (www.dms.myflorida.com).
NORTH COLLIER FIRE CONTROL AND RESCUE DISTRICT Page 40 of 102
NOTES TO THE FINANCIAL STATEMENTS
September 30, 2016
NOTE G - RETIREMENT PLANS, CONTINUED
General Information about the Florida Retirement System, continued
The District's total FRS and HIS pension expense was $1,533,805 for the year
ended September 30, 2016 and is recorded in the government -wide financial
statements. Total District actual FRS and HIS retirement contribution expenditures
were $1,186,368 and $761,542 for the years ended September 30, 2016 and 2015,
respectively. The District contributed 100% of the required contributions.
FRS Pension Plan
Plan Description. The FRS Pension Plan ("Plan") is a cost-sharing, multiple -
employer defined benefit pension plan, with a Deferred Retirement Option Program
(DROP) for eligible employees. The general classes of membership are as follows:
Regular Class - Members of the FRS who do not qualify for membership in the
other classes.
Senior Management Service Class (SMSC) - Members in senior management
level positions.
Special Risk Class - Members who are employed as certified firefighters and
meet the criteria to qualify for this class.
Elected Officials - Members who are elected by the voters within the District
`M boundaries.
bm Employees enrolled in the Plan prior to July 1, 2011, vest at six years of creditable
service and employees enrolled in the Plan on or after July 1, 2011, vest at eight
years of creditable service. All vested members, enrolled prior to July 1, 2011, are
eligible for normal retirement benefits at age 62 or at any age after 30 years of
service, except for those members classified as special risk who are eligible for
normal retirement benefits at age 55 or at any age after 25 years of service. All
members enrolled in the Plan on or after July 1, 2011, once vested, are eligible for
normal retirement benefits at age 65 or any time after 33 years of creditable service,
except for members classified as special risk who are eligible for normal retirement
benefits at age 60 or at any age after 30 years of service. Members of both Plans
(Pension and HIS) may include up to 4 years of credit for military service toward
creditable service. The Plan also includes an early retirement provision; however,
there is a benefit reduction for each year a member retires before his or her normal
retirement date. The Plan provides retirement, disability, death benefits, and annual
cost of living adjustments to eligible participants.
NORTH COLLIER FIRE CONTROL AND RESCUE DISTRICT Page 41 of 102
NOTES TO THE FINANCIAL STATEMENTS
September 30, 2016
NOTE G - RETIREMENT PLANS, CONTINUED
FRS Pension Plan, continued
DROP, subject to provisions of Section 121.091, Florida Statutes, permits
employees eligible for normal retirement under the Plan to defer receipt of monthly
— benefit payments while continuing employment with an FRS employer. An employee
may participate in DROP for a period not to exceed 60 months after electing to
L participate. During the period of DROP participation, deferred monthly benefits are
held in the FRS Trust Fund and accrue interest. The net pension liability does not
include amounts for DROP participants, as these members are considered retired and
�– are not accruing additional pension benefits.
Benefits Provided. Benefits under the Plan are computed on the basis of age,
and/or years of service, average final compensation, and credit service. Credit for
each year of service is expressed as a percentage of the average final compensation.
For members initially enrolled before July 1, 2011, the average final compensation is
the average of the five highest fiscal years' earnings; for the members initially enrolled
on or after July 1, 2011, the average final compensation is the average of the eight
highest fiscal years' earnings. The total percentage value of the benefit received is
—
determined by calculating the total value of all service, which is based on retirement
plan and/or the class to which the member belonged when the service credit was
earned. Members are eligible for in -line -of -duty or regular disability and survivors'
benefits. The following chart shows the percentage value of each year of service
credit earned:
;— Class, Initial Enrollment, and Retirement Age/Years of Service %Value
Regular Class and elected members initially enrolled before July 1, 2011
Retirement up to age 62, or up to 30 years of service 1.60
Retirement at age 63 or with 31 years of service 1.63
Retirement at age 64 or with 32 years of service 1.65
Retirement at age 65 or with 33 or more years of service 1.68
Regular Class and elected members initially enrolled on or after July 1, 2011
Retirement up to age 65 or up to 33 years of service 1.60
Retirement at age 66 or with 34 years of service 1.63
Retirement at age 67 or with 35 years of service 1.65
Retirement at age 68 or with 36 or more years of service 1.68
Special Risk Regular
Service from December 1, 1970 through September 30, 1974 2.00
L Service on or after October 1, 1974 3.00
Senior Management Service Class 2.00
a..
NORTH COLLIER FIRE CONTROL AND RESCUE DISTRICT Page 42 of 102
NOTES TO THE FINANCIAL STATEMENTS
September 30, 2016
NOTE G - RETIREMENT PLANS, CONTINUED
* As defined by the Plan.
rAM
FRS Pension Plan, continued
i
As provided in Section 121.101, Florida Statutes, if the member is initially enrolled in
the FRS before July 1, 2011, and all service credit was accrued before July 1, 2011,
the annual cost -of -living adjustment is 3 percent per year. If the member is initially
enrolled before July 1, 2011, and has service credit on or after July 1, 2011, there is
an individually calculated cost -of -living adjustment. The annual cost -of -living
�..
adjustment is a proportion of 3 percent determined by dividing the sum of the
pre -July 2011 service credit by the total service credit at retirement multiplied by 3
percent. Plan members initially enrolled on or after July 1, 2011, will not have a
cost -of -living adjustment after retirement.
L
Contributions. The Florida Legislature establishes contribution rates for
L
participating employers and employees. Contribution rates during the
year ended September 30, 2016 were as follows:
r..
Percent of Gross Salary*
Class Employee Employer (1) Employer (3) Employer (4)
Florida Retirement System, Regular 3.00 7.37 7.26 7.52
Florida Retirement System, Senior Management Service 3.00 21.14 21.43 21.77
Florida Retirement System, Special Risk 3.00 19.82 22.04 22.57
Deferred Retirement Option Program - Applicable
to Members from All of the Above Classes 0.00 12.28 12.88 12.99
Florida Retirement System, Reemployed Retiree (2) (2) N/A N/A
Florida Retirement System, Elected Official 3.00 43.24 42.27 42.77
v.
Notes:
(1) Employer rates include 1.26 percent for the postemployment health insurance subsidy. Also,
employer rates, other than for DROP participants, include .04 percent for administrative costs of
the Investment Plan. Rates for 7/1/14 - 6/30/15.
(2) Contribution rates are dependent upon retirement class in which reemployed.
(3) Employer rates include 1.66 percent for the post employment health insurance subsidy. Also,
employer rates, other than for DROP participants, include .04 percent for administrative costs for
the Investment Plan. Rates for 7/1/15 - 6/30/16.
(4) Employer rates include 1.66 percent for the post employment health insurance subsidy. Also,
employer rates, other than for DROP participants, include .06 percent for administrative costs for
...
the Investment Plan. Rates for 7/1/16 - 6/30/17.
* As defined by the Plan.
rAM
ft—
NORTH COLLIER FIRE CONTROL AND RESCUE DISTRICT Page 43 of 102
NOTES TO THE FINANCIAL STATEMENTS
September 30, 2016
NOTE G - RETIREMENT PLANS, CONTINUED
FRS Pension Plan, continued
Pension Liabilities, Pension Expense, Deferred Outflows of Resources
and Deferred Inflows of Resources Related to the Pension Plan. At
•.. September 30, 2016, the District reported an FRS pension liability of $10,348,466
for its proportionate share of the net pension liability. The net pension liability was
bw measured as of September 30, 2016, and the total pension liability used to calculate
the net pension liability was determined by an actuarial valuation as of July 1, 2016.
The District's proportionate share of the net pension liability was based on the
District's 2015-16 fiscal year contributions relative to the total 2015-16 fiscal year
contributions of all participating members. At September 30, 2016, the District's
proportionate share was .040983896 percent, which was an increase of .002774
percent from its proportionate share measure as of September 30, 2015.
bw
For the year ended September 30, 2016, the District recognized FRS pension
expense of $1,421,070. In addition, the District reported deferred outflows of
resources and deferred inflows of resources related to the pension from the following
sources:
Description
v Differences between expected
and actual experience
r.. Change of assumptions
Net difference between projected and
actual earnings on pension plan investments
Changes in proportion and differences between
District contributions and proportionate share
of contributions
District contributions subsequent to the
L measurement date
Total
v
.—
L.
Deferred Outflows Deferred Inflows
of Resources of Resources
$ 792,358
626,051
2,674,952
1,712,255
275,427
$ 6,081,043
$ 96,351
2,628,102
$ 2,724,453
NORTH COLLIER FIRE CONTROL AND RESCUE DISTRICT Page 44 of 102
NOTES TO THE FINANCIAL STATEMENTS
September 30, 2016
NOTE G - RETIREMENT PLANS, CONTINUED
FRS Pension Plan, continued
The deferred outflows of resources related to the FRS pension, totaling $275,427
resulting from District contributions subsequent to the measurement date, will be
recognized as a reduction on the net pension liability in the fiscal year ended
September 30, 2016. Other amounts reported as deferred outflows of resources
and deferred inflows of resources related to the pension will be recognized in pension
expense over the remaining service period of 6.4 years as follows:
Fiscal Years Ending
September 30 Amount
2017 $ 743,961
2018 743,961
2019 743,961
2020 743,961
2021 75,223
�- Thereafter 30,096
Total $ 3,081,163
Actuarial Assumptions. The total pension liability in the July 1, 2015, actuarial
valuation was determined using the following actuarial assumptions, applied to all
periods included in the measurement:
Inflation 2.60 percent
Real payroll growth 0.65 percent
Salary increases 3.25 percent, average, including inflation
Investment rate of return 7.60 percent, net of pension plan
6" investment expense, including inflation
r.. Mortality rates were based on the Generational RP -2000 with Projection Scale BB.
The actuarial assumptions used in the July 1, 2015, valuation were based on the
results of an actuarial experience study for the period July 1, 2008 through June 30,
2013.
NORTH COLLIER FIRE CONTROL AND RESCUE DISTRICT Page 45 of 102
NOTES TO THE FINANCIAL STATEMENTS
September 30, 2016
NOTE G - RETIREMENT PLANS, CONTINUED
FRS Pension Plan, continued
The long-term expected rate of return on pension plan investments was not based on
historical returns, but instead is based on a forward-looking capital market economic
hm model. The allocation policy's description of each asset class was used to map the
target allocation to the asset classes shown below. Each asset class assumption is
hm based on a consistent set of underlying assumptions, and includes an adjustment for
the inflation assumption. The target allocation and best estimates of arithmetic and
geometric real rates of return for each major asset class are summarized in the
bm following table:
bm
L
(1) As outlined in the Plan's investment policy
Discount Rate. The discount rate used to measure the total pension liability
was 7.60 percent. The Plan's fiduciary net position was projected to be available to
make all projected future benefit payments of current active and inactive employees.
Therefore, the discount rate for calculating the total pension liability is equal to the
long-term expected rate of return.
Compound
r..
Annual
Annual
Target
Arithmetic
(Geometric)
Standard
Asset Class
Allocation (1)
Return
Return
Deviation
Cash
1%
3.0%
3.0%
1.7%
Fixed income
18%
4.7%
4.6%
4.6%
` Global equity
53%
8.1%
6.8%
17.2%
Real estate (property)
10%
6.4%
5.8%
12.0%
Private equity
6%
11.5%
7.8%
30.0%
_ Strategic investments
12%
6.1%
5.6%
11.1%
Total
100%
Assumed inflation - Mean
2.60%
1.90%
bm
L
(1) As outlined in the Plan's investment policy
Discount Rate. The discount rate used to measure the total pension liability
was 7.60 percent. The Plan's fiduciary net position was projected to be available to
make all projected future benefit payments of current active and inactive employees.
Therefore, the discount rate for calculating the total pension liability is equal to the
long-term expected rate of return.
in.
NORTH COLLIER FIRE CONTROL AND RESCUE DISTRICT Page 46 of 102
NOTES TO THE FINANCIAL STATEMENTS
§S,W„ September 30, 2016
NOTE G - RETIREMENT PLANS, CONTINUED
FRS Pension Plan, continued
Sensitivity of the District's Proportionate Share of the Net Pension Liability
to Changes in the Discount Rate. The following presents the District's
�. proportionate share of the net pension liability calculated using the discount rate of
7.60 percent which was reduced from 7.65%, as well as what the District's
_ proportionate share of the net pension liability would be if it were calculated using a
discount rate that is 1 -percentage -point lower (6.60 percent) or 1 -percentage -point
higher (8.60 percent) than the current rate:
1% Current 1%
Decrease Discount Rate Increase
(6.60%) (7.60%) (8.60%)
District's proportionate share of
r.
the net pension liability $ 19,052,227 $ 10,348,466 $ 3,103,735
Pension Plan Fiduciary Net Position. Detailed information about the pension plan's
fiduciary net position is available in the separately issued FRS Pension Plan and Other
State Administered Systems Comprehensive Annual Financial Report (FRS "CAFR")
�. dated June 30, 2016.
The FRS CAFR and actuarial reports may also be obtained by contacting the
Division of Retirement at:
Department of Management Services
Division of Retirement
�. Bureau of Research and Member Communications
P.O. Box 9000
Tallahassee, FL 3231.5-9000
850-488-5706 or toll free at 877-377-1737
h' hqp://www.dms.myflorida.com/workforce operations/retirement/publications
im— Payables to the Pension Plan. At September 30, 2016, the District reported a
payable of $0 for the outstanding amount of contributions in the pension plan.
6.
AMP
NORTH COLLIER FIRE CONTROL AND RESCUE DISTRICT Page 47 of 102
NOTES TO THE FINANCIAL STATEMENTS
September 30, 2016
NOTE G - RETIREMENT PLANS, CONTINUED
HIS Plan
Plan Description. The Health Insurance Subsidy Plan ("HIS Plan") is a
cost-sharing multiple -employer defined benefit pension plan established under Section
112.363, Florida Statutes. The benefit is a monthly payment to assist retirees of
State -administered retirement systems in paying their health insurance costs and is
L administered by the Division of Retirement within the Florida Department of
Management Services.
Benefits Provided. For the year ended September 30, 2016, eligible
retirees and beneficiaries received a monthly HIS payment equal to the number of
years of creditable service completed at the time of retirement multiplied by $5. The
payments are at least $30 but not more than $150 per month, pursuant to Section
112.363, Florida Statutes. To be eligible to receive a HIS Plan benefit, a retiree
under a State -administered retirement system must provide proof of health insurance
coverage, which can include Medicare.
Contributions. The HIS Plan is funded by required contributions from FRS
_ participating employers as set by the Florida Legislature. Employer contributions are
a percentage of gross compensation for all active FRS members. For the year ended
September 30, 2016, the contribution rate ranged between 1.66 percent and 1.66
�.. percent of payroll pursuant to Section 112.363, Florida Statutes. The District
contributed 100 percent of its statutorily required contributions for the current and
preceding three years. HIS Plan contributions are deposited in a separate trust fund
from which HIS payments are authorized. HIS Plan benefits are not guaranteed and
are subject to annual legislative appropriation. In the event the legislative appropriation
` or available funds fail to provide full subsidy benefits to all participants, benefits may be
reduced or cancelled.
r..
Pension Liabilities, Pension Expense, Deferred Outflows of Resources
_ and Deferred Inflows of Resources Related to the HIS Plan. At September
30, 2016, the District reported a HIS liability of $2,509,309 for its proportionate
share of the net HIS Plan's net pension liability. The net pension liability was
measured as of September 30, 2016, and the total pension liability was used to
calculate the net pension liability determined by an actuarial valuation as of July
1, 2016. The District's proportionate share of the net HIS liability was based on the
NORTH COLLIER FIRE CONTROL AND RESCUE DISTRICT Page 48 of 102
NOTES TO THE FINANCIAL STATEMENTS
September 30, 2016
NOTE G - RETIREMENT PLANS, CONTINUED
HIS Plan, continued
District's 2015-16 fiscal year contributions relative to the total 2015-16 fiscal year
contributions of all participating members. At September 30, 2016, the District's
proportionate share was .021530658 percent, which was an increase of .000391
percent from its proportionate share measured as of September 30, 2015.
For the fiscal year ended September 30, 2016, the District recognized HIS expense
of $112,375. In addition, the District reported deferred outflows of resources and
�— deferred inflows of resources related to pensions from the following sources:
Deferred Outflows Deferred Inflows
Description of Resources of Resources
Differences between expected
and actual experience $ - $ 5,715
Change of assumptions 393,774 -
Net difference between projected and actual
_ earnings on HIS pension plan investments 1,269 -
Changes in proportion and differences between
District HIS contributions and proportionate
share of HIS contributions 543,758 544,055
District contributions subsequent to the
measurement date 28,743 -
` Total $ 967,544 $ 549,770
The deferred outflows of resources related to HIS, totaling $28,743, resulting from
District contributions subsequent to the measurement date, will be recognized as a
L reduction on the net pension liability in the year ended September 30, 2016. Other
amounts reported as deferred outflows of resources and deferred inflows of
resources related to pensions will be recognized in pension expense over the
remaining service period of 7.2 years as follows:
Fiscal Years Ending
1.. September 30 Amount
2017 $ 62,859
2018 62,859
2019 62,859
2020 62,860
2021 62,542
Thereafter 75,052
Total $ 389,031
bm NORTH COLLIER FIRE CONTROL AND RESCUE DISTRICT Page 49 of 102
NOTES TO THE FINANCIAL STATEMENTS
September 30, 2016
NOTE G - RETIREMENT PLANS, CONTINUED
HIS Plan, continued
Actuarial Assumptions. The total pension liability in the July 1, 2016, actuarial
valuation was determined using the following actuarial assumptions, applied to all
periods included in the measurement:
Inflation
Real Payroll Growth
Salary Increases
Municipal Bond Rate
2.60 percent
0.65 percent
3.25 percent, average, including inflation
2.85 percent
Mortality rates were based on the Generational RP -2000 with Projected Scale BB.
Because the HIS Plan is funded on a pay-as-you-go basis, no experience study has
been completed for the Plan.
Discount Rate. The discount rate used to measure the total HIS liability was
reduced from 3.80 % to 2.85%. In general, the discount rate for calculating the total
HIS liability is equal to the single rate equivalent to discounting at the long-term
expected rate of return for benefit payments prior to the projected depletion date.
Because the HIS benefit is essentially funded on a pay-as-you-go basis, the depletion
date is considered to be immediate, and the single equivalent discount rate is equal to
the municipal bond rate selected by the plan sponsor. The Bond Buyer General
Obligation 20 -Bond Municipal Bond Index was adopted as the applicable municipal
bond index.
Sensitivity of the District's Proportionate Share of the Net HIS Liability
to Changes in the Discount Rate. The following presents the District's
proportionate share of the net HIS liability calculated using the discount rate of
2.85 percent, as well as what the District's proportionate share of the net HIS
liability would be if it were calculated using a discount rate that is 1 -percentage -point
lower (1.85 percent) or 1 -percentage -point higher (3.85 percent) than the current
L.. rate:
1% Current 1%
Decrease Discount Rate Increase
(1.85%) (2.85%) (3.85%)
District's proportionate share of
the net HIS liability $ 2,878,748 $ 2,509,309 $ 2,202,695
NORTH COLLIER FIRE CONTROL AND RESCUE DISTRICT Page 50 of 102
NOTES TO THE FINANCIAL STATEMENTS
September 30, 2016
NOTE G - RETIREMENT PLANS, CONTINUED
HIS Plan, continued
Pension Plan Fiduciary Net Position. Detailed information about the HIS plan's
fiduciary net position is available in the separately issued FRS Pension Plan and Other
,_. State Administered Comprehensive Annual Financial Report (FRS "CAFR") dated
June 30, 2016.
The FRS CAFR and actuarial reports may also be obtained by contacting the
Division of Retirement at:
Department of Management Services
Division of Retirement
Bureau of Research and Member Communications
P.O. Box 9000
Tallahassee, FL 32315-9000
a- 850-488-5706 or toll free at 877-377-1737
http://www.dms.myflorida.com/workforce operations/retirement/publications
Payables to the Pension Plan. At September 30, 2016, the District reported a
payable of $0 for the outstanding amount of contributions to the HIS plan.
FRS - Defined Contribution Pension Plan
The SBA administers the defined contribution plan officially titled the FRS Investment
Plan (Investment Plan). The Investment Plan is reported in the SBA's annual financial
statements and in the State of Florida Comprehensive Annual Financial Report.
—' As provided in Section 121.4501, Florida Statutes, eligible FRS members may elect
to participate in the Investment Plan in lieu of the FRS defined benefit plan. District
employees participating in DROP are not eligible to participate in the Investment
Plan. Employer and employee contributions, including amounts contributed to
individual member's accounts, are defined by law, but the ultimate benefit depends in
part on the performance of investment funds. Benefit terms, including contribution
requirements, for the Investment Plan are established and may be amended by the
�-- Florida Legislature. The Investment Plan is funded with the same employer and
employee contribution rates that are based on salary and membership class (Regular
Class, Elected County Officers, etc.) as the FRS defined benefit plan. Contributions
NORTH COLLIER FIRE CONTROL AND RESCUE DISTRICT Page 51 of 102
NOTES TO THE FINANCIAL STATEMENTS
September 30, 2016
NOTE G - RETIREMENT PLANS, CONTINUED
FRS - Defined Contribution Pension Plan, continued
are directed to individual member accounts, and the individual members allocate
contributions and account balances among various approved investment choices.
Costs of administering the plan, including FRS Financial Guidance Program, are funded
through an employer contribution of 0.04 percent of payroll and by forfeited benefits
L of plan members. Allocations to the investment member's accounts during the
2015-16 fiscal year were as follows:
Percent of Gross Salary*
.� Class Employee Employer (1) Employer (3) Employer (4)
Florida Retirement System, Regular 3.00 7.37 7.26 7.52
Florida Retirement System, Senior Management Service 3.00 21.14 21.43 21.77
Florida Retirement System, Special Risk 3.00 19.82 22.04 22.57
Deferred Retirement Option Program - Applicable
to Members from All of the Above Classes 0.00 12.28 12.88 12.99
Florida Retirement System, Reemployed Retiree (2) (2) N/A N/A
Florida Retirement System, Elected Official 3.00 43.24 42.27 42.77
Notes:
(1) Employer rates include 1.26 percent for the postemployment health insurance subsidy. Also,
employer rates, other than for DROP participants, include .04 percent for administrative costs of
the Investment Plan. Rates for 7/1/14 - 6/30/15.
(2) Contribution rates are dependent upon retirement class in which reemployed.
(3) Employer rates include 1.66 percent for the post employment health insurance subsidy. Also,
employer rates, other than for DROP participants, include .04 percent for administrative costs for
the Investment Plan. Rates for 7/1/15 - 6/30/16.
(4) Employer rates include 1.66 percent for the post employment health insurance subsidy. Also,
employer rates, other than for DROP participants, include .06 percent for administrative costs for
the Investment Plan. Rates for 7/1/16 - 6/30/17.
' As defined by the Plan.
�- For all membership classes, employees are immediately vested in their own
contributions and are vested after 1 year of service for employer contributions and
investment earnings. If an accumulated benefit obligation for service credit originally
earned under the FRS Pension Plan is transferred to the Investment Plan, the member
must have the years of service required for FRS Pension Plan vesting (including the
service credit represented by the transferred funds) to be vested for these funds and
the earnings on the funds. Nonvested employer contributions are placed in a suspense
account for up to 5 years. If the employee returns to FRS -covered employment
within the 5 -year period, the employee will regain control over their account. If the
employee does not return within the 5 year period, the employee will forfeit the
accumulated account balance. For the fiscal year ended September 30, 2016, the
information for the amount of forfeitures was unavailable from the SBA; however,
management believes that these amounts, if any, would be immaterial to the District.
NORTH COLLIER FIRE CONTROL AND RESCUE DISTRICT Page 52 of 102
NOTES TO THE FINANCIAL STATEMENTS
_ September 30, 2016
NOTE G - RETIREMENT PLANS, CONTINUED
FRS - Defined Contribution Pension Plan, continued
After termination and applying to receive benefits, the member may rollover vested
funds to another qualified plan, structure a periodic payment under the Investment
Plan, receive a lump -sum distribution, leave the funds invested for future distribution,
or any combination of these options. Disability coverage is provided; the member
may either transfer the account balance to the FRS Pension Plan when approved for
disability retirement to receive guaranteed lifetime monthly benefits under the FRS
Pension Plan, or remain in the Investment Plan and rely upon that account balance for
r.. retirement income.
The District's Investment Plan pension expense included within the FRS expense
totaled $96,319 for the year ended September 30, 2016.
Payables to the Investment Plan. At September 30, 2016, the District reported a
payable of $0 for the outstanding amount of contributions to the Plan.
Plan 2 - Plan Descriution and Provisions - Firefiehters' Pension Trust Fund
The following brief description of the North Collier Fire Control and Rescue District
Firefighters' Pension Plan (originally known as the North Naples Firefighters' Pension
Plan) (the "Plan") is provided for general information purposes only. The Plan's name
changed effective January 1, 2015 with the District's merger. Participants should
refer to the plan agreement for a more complete description of the Plan. On
July 11, 1996, under the authority of Florida Statute 175 and Laws of Florida,
Chapter 95-338, the District's Board of Commissioners passed Resolutions 96-004
and 96-005, providing for the establishment and funding of a single employer defined
benefit retirement plan and trust for newly hired fire suppression personnel. The
_ resolutions establish that certified firefighters hired on or after January 1, 1996 are to
become participants in the District's Firefighters' Pension Trust ( FPT) Fund. The
Plan is totally administered, including all investment management, by a third party
administrator and the Plan's appointed Pension Board.
L Effective October 1, 2011, employee participants were required to contribute 3%
(similar to FRS) of compensation (an increase from .5% of compensation) per
Resolution 11-031.
NORTH COLLIER FIRE CONTROL AND RESCUE DISTRICT Page 53 of 102
NOTES TO THE FINANCIAL STATEMENTS
September 30, 2016
NOTE G - RETIREMENT PLANS, CONTINUED
Plan 2 - Plan Description and Provisions - Firefighters' Pension Trust Fund,
continued
During the year ended September 30, 2015, the District adopted Governmental
Accounting Standards Board Statement No. 68 "Accounting and Financial Reporting
for Pensions" (GASB 68). As such, the Plan's beginning net position was restated
and the net pension liability was recorded in the government -wide financial
statements.
During the years ended September 30, 2016, 2015, and 2014 there were employee
contributions in the amount of $353,357, $283,205, and $263,115, respectively, to
the Plan. The employer contributed 100% of its required contributions, as well as
those required contributions of the participating firefighters (0.5% pick-up).
The Plan provides for full-time firefighting personnel to become eligible to participate
in the Plan immediately upon hire. Under District resolution 96-005, the District
elected to pay the 0.5% (1% prior to December 9, 2004) employee required
— contribution on behalf of the employee. Effective December 9, 2004, the employee
contribution was reduced to 0.5% (employee pick up). Effective July 1, 2001 (per
resolution 01-01), benefits under the Plan vest after six years of creditable service.
Employees who elect normal retirement at or after age 55 with 6 years of creditable
service, or 25 years of service regardless of age, are entitled to a retirement benefit.
Effective October 1, 2011, required employee contributions increased to 3% of
compensation. Employees may elect early retirement after 6 years of creditable
service with a reduction in benefit not to exceed 3% for each year before normal
retirement. The Plan also includes certain disability and death benefits.
4
.NORTH COLLIER FIRE CONTROL AND RESCUE DISTRICT Page 54 of 102
NOTES TO THE FINANCIAL STATEMENTS
September 30, 2016
NOTE G - RETIREMENT PLANS, CONTINUED
Plan 2 - Plan Description and Provisions - Firefighters' Pension Trust Fund,
continued
Contributions - Contributions to the Plan are derived from three sources:
the plan's participants are required to contribute to the plan in the amount of 3% of
their covered wages and pursuant to resolution 11 -03 1 the District has elected to
increase the affected employees' salary by 0.5% (employer pick-up), State funds
(fire [hazard] insurance premium tax per Florida Statute Chapter 175) and employer
(remaining amount necessary to meet actuarial requirement). For the period from
January 1, 1996 through September 30, 1996, no employer contributions were
required. Employer contributions were required beginning October 1, 1996. The
L State contributions under Chapter 175 began in June 1997. This revenue is based on
property fire insurance premiums paid within the District and is applied up to an
approved "frozen" limit of $1,746,716. The District (employer) is required to fund
` the difference each year between the total contributions from all other sources for the
year and the total cost for the year pursuant to the most recent actuarial valuation of
r.. the Plan. The total cost for any year equals total normal cost plus the additional
amounts sufficient to amortize the unfunded past service liability over a 30 year period
commencing the first year of the Plan's inception.
Pursuant to the actuarial study dated October 1, 2016 for the year ended September
30, 2016, the District's contribution (District only) requirement was 13% of the
actuarially determined covered payroll. Actual District contributions to the Plan for
the years ended September 30, 2016 and 2015, were $1,750,382 and $1,105,545,
respectively. The State contributions for the years ended September 30, 2016 asnd
2015 were $1,411,547 and $1,487,600, respectively. Employees contributed (3%)
` $353,357 to the Plan for the year ended September 30, 2016. At September 30,
2016, $58,529,518 the Plan's total net position was restricted for retiree benefits.
Payables to the Pension Plan. At September 30, 2016, the District reported a
payable of $221,724 for the outstanding amount of contributions payable to the
pension plan.
'— Pension Benefits - Effective July 1, 2001, employees with 6 or more years of
service are entitled to monthly pension benefits, beginning at the earlier of age 55 with
`, 6 years of credited service or 25 years credited service regardless of age. Benefit is
WW
�— NORTH COLLIER FIRE CONTROL AND RESCUE DISTRICT Page 55 of 102
NOTES TO THE FINANCIAL STATEMENTS
September 30, 2016
NOTE G - RETIREMENT PLANS, CONTINUED
Plan 2 - Plan Description and Provisions - Firefighters' Pension Trust Fund,
continued
equal to 3.53% of their average final compensation (AFC) times credited service
prior to October 1, 2013 plus 3% of average final compensation times credited
service on and after October 1, 2013. AFC means the average of the highest five (5)
_ years within the last ten (10) years of service. Maximum benefit is 100% of AFC.
The plan permits early retirement with 6 years (10 years prior ro July 2, 200 1) of
credited service. Employees may elect to receive their pension benefits in the form of
a 10 year certain and life annuity. If employees terminate before rendering 6 years of
credited service, they forfeit the right to receive the portion of their accumulated plan
benefits.
All retirement benefits are annually increased for cost of living at 3%.
Death and Disability Benefits - Upon the death of any vested member,
whether or not still in active employment, a survivor benefit is payable to the
beneficiary starting when the member would have reached retirement age. The
_ benefit is equal to the vested pension benefit and is payable for 10 years. A spousal
and/or minor benefit is provided for line of duty death equal to a minimum of one
half of the members salary for life (spouse) or age 18 (child).
r..
Employees who become totally disabled with at least 8 years of credited service
receive the greater of the accrued pension benefit or 25% of AFC, if non -service
incurred, or 42% of AFC, if active service incurred. Effective December 9, 2004,
the active service related benefit was increased to 65%.
Supplemental Benefits - Effective December 31, 2004, each service and
disability retiree and their joint pensioners or beneficiaries and vested terminated
members shall receive a supplemental payment to be used as a health insurance
subsidy payment. The amount shall be five dollars ($5) for each full year of credited
service for life. The maximum monthly supplement is one hundred fifty dollars ($150)
and the minimum thirty dollars ($30).
r..
DROP - Effective December 12, 2013, Resolution 13-034 was adopted, which
L, established a Deferred Retirement Option Plan ("DROP"). An "eligible participant" of
the pension plan, which is defined as an individual currently on full-time work status,
may elect to participate in the DROP on the first day of the month coincident with or
NORTH COLLIER FIRE CONTROL AND RESCUE DISTRICT Page 56 of 102
NOTES TO THE FINANCIAL STATEMENTS
September 30, 2016
NOTE G - RETIREMENT PLANS, CONTINUED
Plan 2 - Plan Description and Provisions - Firefighters' Pension Trust Fund,
` continued
next following either, attainment of age fifty-five (5 5) and the completion of ten (10)
years of credited service, or the completion of twenty-five (25) years of credited
service, which date shall constitute the "initial date of eligibility". An eligible
participant electing to participate in DROP must complete and execute such forms as
may be required by the District and supplied by the Board of Trustees not less than
thirty (30) days prior to entering the DROP. The forms shall include, but not limited
to, an irrevocable letter of resignation effective no later than the conclusion of the
maximum period of DROP participation. Election into the DROP is irrevocable
` provided there shall be no minimum period of participation; however in the event of a
voluntary termination prior to the maximum period, any DROP participant termination
prior to such maximum DROP period shall submit a written notice at least thirty (30)
` days prior to such early termination of DROP participation.
An eligible participant may elect to participate in the DROP only once. After
commencement of participation in DROP, a participant shall no longer earn, accrue or
` purchase additional service credits towards retirement benefits or later enhancements
to the firefighters' pension plan.
Upon the effective date of an eligible participant's participation in DROP, all
contributions by and on behalf of the participant to the plan shall be discontinued. For
all plan purposes, service and vesting credits of an eligible participant electing DROP
shall be fixed as of the effective date of commencement of DROP participation. Any
services as a firefighter after entry into DROP shall not be used for calculation or
determination of benefits payable by the pension plan. The average final
compensation of a participant, as defined in this plan shall be determined as of the
effective date of commencement of DROP participation and other subsequent
earnings shall not be used for calculation or determination of benefits payable by the
` pension plan.
Income Recognition - Interest income is recorded on the accrual basis. Investments
are reported at market value. Short-term investments are reported at cost, which
approximates market value.
Actuarial Present Value of Accumulated Plan Benefits - Accumulated plan
benefits are those future periodic payments, including lump -sum distributions, that
im-
NORTH COLLIER FIRE CONTROL AND RESCUE DISTRICT Page 57 of 102
NOTES TO THE FINANCIAL STATEMENTS
September 30, 2016
NOTE G - RETIREMENT PLANS, CONTINUED
Plan 2 - Plan Description and Provisions - Firefighters' Pension Trust Fund,
continued
are attributable under the Plan's provisions to the service employees have rendered.
Accumulated plan benefits include benefits expected to be paid to (a) retired or
terminated employees or their beneficiaries, (b) beneficiaries of employees who have
died, and (c) present employees or their beneficiaries. Benefits under the Plan are
6m based on employees' age at entry to the Plan and are based upon the current starting
salary for firefighters at entry level. Benefits payable under all circumstances,
�- retirement, death, disability and termination of employment, are included, to the
extent they are deemed attributable to employee service rendered to the valuation
date.
The actuarial present value of accumulated plan benefits is determined by an actuary
6M and is the amount that results from applying actuarial assumptions to adjust the
accumulated plan benefits to reflect the time value of money (through discounts for
interest) and the. probability of payment (by means of decrements such as for death,
disability, withdrawal, or retirement) between the valuation date and the expected
date of payment. The significant actuarial assumptions used in the valuations as of
` October 1, 2016 were (a) life expectancy of participants - RP 2000 (combined
healthy, sex distinct) Mortality Table was used, (b) retirement age assumptions (the
assumed average retirement age was 55), and (c) annual investment return of 7.5%
(net of fees). The actuarial valuation reflected assumed average rates of return of
` 7.5% (net of fees). The foregoing actuarial assumptions are based on the presumption
that the Plan will continue. If the Plan terminated, different actuarial assumptions and
other factors might be applicable in determining the actuarial present value of
accumulated plan benefits.
`. Payment of Benefits - Benefit payments to participants are recorded upon
distribution. The District contributed 100% of the required contributions. A summary
of certain Plan details and trend information is included below.
A copy of the Plan and Plan audit as of and for September 30, 2016 can be
obtained by writing to the District at 1885 Veterans Park Drive, Naples, Florida
34109-0492, or by calling (239) 597-3222.
The following is a summary of the Single -Employer Defined Benefit Pension Plan
(Florida Statutes Chapter #175), including funding policies, contribution methods,
benefit provisions and trend information:
l»>7
NORTH COLLIER FIRE CONTROL AND RESCUE DISTRICT Page 58 of 102
NOTES TO THE FINANCIAL STATEMENTS
September 30, 2016
NOTE G - RETIREMENT PLANS, CONTINUED
Plan 2 - Plan Description and Provisions - Firefighters' Pension Trust Fund,
continued
L
Year established and governing authority
r.. Governing body
Determination of contribution requirements:
6W Employer (District)
Plan members
L` Net -of -Fees Investment Return
Annual Salary Increase
Firefighters' Pension
Trust Fund - Plan 2
District Resolution 96- 004 (July 11, 1996)
Board of Trustees of Plan
Actuarially determined
Amount required in excess of Member and
applicable State contributions needed in
order to pay current costs and amortize any
unfunded past service cost over 30 years
3.0% of covered payroll
Employer
6 years
Graduated Scale based on Credited Service (see below)
Cost of living increase of 3% each year
Earlier of 55 with 6 years of credited service or
25 years credited service regardless of age
Yes
Yes
Yes
2.5%
Entry Age Normal. Prior valuations utilized Frozen
Entry Age method
Reduced from 8.00% to 7.50%
flat 6% per year to graduated scale (9% per year
for first 10 years & 3% per year for 10+ years)
Funding of administrative costs:
r..
Period required to vest
Annual salary increase
bum
Post retirement benefit increase
Eligibility for distribution
bum
(Normal retirement)
Provisions for:
L
Disability benefits
Death benefits
bum
Early retirement
Assumed inflation
L.
Actuarial assumption/method changes since
prior valuation:
Actuarial Cost Method
L` Net -of -Fees Investment Return
Annual Salary Increase
Firefighters' Pension
Trust Fund - Plan 2
District Resolution 96- 004 (July 11, 1996)
Board of Trustees of Plan
Actuarially determined
Amount required in excess of Member and
applicable State contributions needed in
order to pay current costs and amortize any
unfunded past service cost over 30 years
3.0% of covered payroll
Employer
6 years
Graduated Scale based on Credited Service (see below)
Cost of living increase of 3% each year
Earlier of 55 with 6 years of credited service or
25 years credited service regardless of age
Yes
Yes
Yes
2.5%
Entry Age Normal. Prior valuations utilized Frozen
Entry Age method
Reduced from 8.00% to 7.50%
flat 6% per year to graduated scale (9% per year
for first 10 years & 3% per year for 10+ years)
NORTH COLLIER FIRE CONTROL AND RESCUE DISTRICT Page 59 of 102
NOTES TO THE FINANCIAL STATEMENTS
September 30, 2016
NOTE G - RETIREMENT PLANS, CONTINUED
Plan 2 - Plan Description and Provisions - Firefighters' Pension Trust Fund,
continued
Net Pension Liability of the Fund - The components of the net pension liability of
the District at September 30, 2016 were as follows:
Amount
Total pension liability $ 61,707,055
Plan fiduciary net position (58,512,948)
District's net pension liability $ 3,194,107
Plan fiduciary net position as a percentage of the
L total pension liability 94.85%
h.. The total pension liability was determined by an actuarial valuation as of September 30,
2016 using certain actuarial assumptions, the most significant of which were 7.5 percent
for the investment rate of return (net of fees), 3.0-9.0 percent for projected salary increases
and 2.5 percent for inflation.
L Mortality rates were based on the RP -2000 Combined Healthy Mortality Table, Sex
Distinct. Disabled lives are set forward five (5) years.
The Plan's policy with regards to the allocation of invested assets is established and may be
amended by the Pension Board. Plan assets are managed on a total return basis with a
long-term objective of achieving and maintaining a fully funded status for the benefits
provided through the Plan. The investment policy was last amended in February 2014.
The following table summarizes the Board's adopted allocation policy and the long-term
expected real rates of return for each major asset class:
Long -Term
_ Target Actual Expected Real
Asset Class Allocation Allocation Rate of Return*
Domestic equities 35-55% 40% 7.5%
International equities 10-25% 14% 8.5%
Fixed income 20-40% 22% 2.5%
r.. International fixed income 0-10% 6% 3.5%
Real estate 0-15% 10% 4.5%
_ Cash and cash equivalents minimal 8% not available
* annual arithmetic return 100% 100%
.. F NORTH COLLIER FIRE CONTROL AND RESCUE DISTRICT
NOTES TO THE FINANCIAL STATEMENTS
September 30, 2016
NOTE G - RETIREMENT PLANS, CONTINUED
Page 60 of 102
Plan 2 - Plan Description and Provisions - Firefighters' Pension Trust Fund,
r.. continued
The long-term expected rate of return on Plan assets was determined using a building-block
` method in which best -estimate ranges of expected future real rates of return (expected
returns, net of Plan investment expense and inflation) are developed for each major asset
— class. These ranges are combined to produce the long-term expected rate of return by
weighting the expected future real rates of return by the target asset allocation percentage
and by adding expected inflation.
Discount Rate. The discount rate used to measure the total pension liability was 7.5
percent. The projection of cash flows used to determine the discount rate assumed that
plan participant contributions will be made at the current contribution rate and that District
` contributions will be made at rates equal to the difference between actuarially determined
contribution rates and the participant rate. Based on those assumptions, the Plan's fiduciary
net position was projected to be available to make all projected future benefit payments of
` current plan participants. Therefore, the long-term expected rate of return on Plan
investments was applied to all periods of projected benefit payments to determine the total
pension liability.
Rate of Return Sensitivity. The sensitivity of the net pension liability to changes in the
discount rate was measured as follows. The net pension liability of the District was
calculated using the discount rate of 7.5 percent. It was also calculated using a discount
rate that was 1 -percentage -point lower (6.5 percent) and 1 -percentage -point higher
(8.5 percent) than the current rate:
1% Current 1%
Decrease Discount Rate Increase
6.5% 7.5% 8.5%
Net pension liability (asset) $ 13,533,628 $ 3,194,107 $ (5,148,443)
Deferred Inflows/Outflows of Resources Related to Pensions
On September 30, 2016, the District reported deferred outflows of resources and deferred
inflows of resources related to pensions from the following sources:
a NORTH COLLIER FIRE CONTROL AND RESCUE DISTRICT Page 61 of 102
NOTES TO THE FINANCIAL STATEMENTS
a September 30, 2016
NOTE G - RETIREMENT PLANS, CONTINUED
Plan 2 - Plan Description and Provisions - Firefighters' Pension Trust Fund,
�•
continued
Deferred Outflows Deferred Inflows
of Resources of Resources
a
'
Differences between expected and
actual experience $ - $ 1,105,754
�.
Change of assumptions - 2,478,715
Net difference between projected and actual
earnings on plan investments 3,147,455 -
`
Contributions subsequent to the measurement date - -
a
$ 3,147,455 $ 3,584,469
The deferred outflows of resources related to the pension, resulting from District
contributions subsequent to the measurement date, will be recognized as a
reduction on the net pension liability in the fiscal year ended September 30, 2016.
Other amounts reported as deferred outflows of resources and deferred inflows
of resources related to the pension will be recognized in pension expense as follows:
Fiscal Years Ending
September 30 Amount
2017 $ 312,752
_
2018 312,751
2019 312,752
2020 416,965
`
2021 (448,059)
Thereafter (1,344,175)
�•
Total $ (437,014)
Memberships of the Plan consisted of the following at October 1, 2016:
a
Firefighters' Pension
Trust Fund - Plan 2
Active plan members 147
Inactive plan members or beneficiaries currently receiving benefits 12
Inactive plan members entitled to but not yet receiving benefits 8
Total 167
Number of participating employers 1
Number of participating state agencies 1
NORTH COLLIER FIRE CONTROL AND RESCUE DISTRICT Page 62 of 102
NOTES TO THE FINANCIAL STATEMENTS
September 30, 2016
The Plan assets are legally reserved for the payment of the respective plan member
benefits within the Plan. There are no assets legally restricted for plan benefits other
than these assets within the Plan. The Firefighters' Pension Trust Fund held certain
�- investments at year end.
NOTE G - RETIREMENT PLANS, CONTINUED
Plan 2 - Plan Description and Provisions - Fireflghters' Pension Trust Fund,
—
continued
The following is a schedule of changes in net pension liability for the fiscal year ended
September 30, 2016:
L
Increase (Decrease)
Total Pension Plan Fiduciary
Net Pension
Liability Net Position
Liability (Asset)
—
Balances at September 30, 2015 $ 51,541,750 $ 51,534,195
$ 7,555
Changes for the fiscal year:
Service cost 3,170,917 -
3,170,917
Interest 4,092,811 -
4,092,811
Differences between expected and
_
actual experience 1,243,203 -
1,243,203
Changes of assumptions 1,901,688 -
1,901,688
Changein excess state money (12,267) -
(12,267)
Contributions - Employer - 1,735,437
(1,735,437)
Contributions - State - 11411,547
(1,411,547)
Contributions - Employee - 356,709
(356,709)
Contributions - Buy Back 28,125 28,125
Net investment income - 3,793,956
(3,793,956)
Benefit payments, including refunds
of employee contributions (259,172) (259,172)
-
Administrative expense - (87,849)
87,849
Net changes 10,165,305 6,978,753
3,186,552
Balances at September 30, 2016 $ 61,707,055 $ 58,512,948
$ 3,194,107
Annual Pension Cost, Net Pension Oblieation and Reserves
Current year annual pension costs for the Firefighters' Pension Trust Fund are shown
in the trend information provided. The Firefighters' Pension Trust Fund had a net
unfunded actuarial accrued liability at October 1, 2016 of $3,194,107.
The Plan assets are legally reserved for the payment of the respective plan member
benefits within the Plan. There are no assets legally restricted for plan benefits other
than these assets within the Plan. The Firefighters' Pension Trust Fund held certain
�- investments at year end.
ME
NORTH COLLIER FIRE CONTROL AND RESCUE DISTRICT Page 63 of 102
NOTES TO THE FINANCIAL STATEMENTS
September 30, 2016
NOTE G - RETIREMENT PLANS, CONTINUED
** reflected by actuary as Plan Fiduciary Net Position
Plan 2 - Plan Description
and Provisions - Firefighters' Pension Trust Fund,
continued
Trend Information
Firefighters' Pension Trust Fund
L
Total (1)
Required
Actual Contributions
Net
Annual
District
State
State (2)
Pension
Fiscal
Pension
Required
Required
Frozen
Actual
Percentage Obligation
Year
Contribution
Contribution
Contribution
Contribution
Contribution
Contributed (NPO)
2016
$ 3,146,984
$ 1,735,437
$ 1,411,547
$1,746,716
$ 3,146,984
100% -
2015
$ 2,594,733
$ 1,107,133
$ 1,487,600
$1,746,716
$ 2,594,733
100% -
2014
$ 2,896,024
$ 1,518,926
$ 1,377,098
$1,746,716
$ 2,896,024
100% -
2013
$ 3,386,733
$ 2,127,828
$ 1,314,064
$1,746,716
$ 3,441,892
102% -
2012
$ 3,283,811
$ 2,166,246
$ 1,214,214
$1,746,716
$ 3,380,454
103% -
r..
2011
$ 3,473,598
$ 2,333,799
$ 1,139,799
$1,746,716
$ 3,626,125
104% -
2010
$ 3,190,997
$ 2,170,443
$ 1,020,554
$1,746,716
$ 3,200,901
100% -
2009
$ 2,796,158
$ 1,756,228
$ 1,039,931
$1,746,716
$ 3,079,738
110% -
.�
2008
$ 2,211,933
$ 1,009,715
$ 1,485,798
$1,485,798
$ 2,495,513
113% -
2007
$ 2,132,248
$ 2,019,430
$ 1,390,449
$ 112,818
$ 2,132,248
100% -
-�
(1)
The District considers its annual
pension cost
to be its actuarially determined required
annual pension
contribution including
the employer and state contribution.
Fy 2016
required contribution reduced
by $12,267 excess State money
reserve.
Pension Trust Required Supplementary Information
Schedule
of Funding
Progress Firefighters' Pension Plan:
Unfunded
Actuarial
Actuarial
Actuarial
UAAL as
_
Value of
Accrued
Accrued
Annual
a % of
Actuarial
Assets **
Liability (AAL)
Liability
Funded
Covered
Covered
Valuation
(AVA)
-Entry Age
(UAAL)
Ratio
Payroll
Payroll
r..
Date
(a)
(b)
(b -a)
(a/b)
(c)
-a /c
10/01/16
$58,512,948
$61,707,055
$ 3,194,107
94.8%
$11,890,295
26.9%
10/01/15
$51,534,195
$51,541,750
$ 7,555
100.0%
$ 9,671,942
0.1%
10/01/14
$49,189,571
$47,467,581
$(1,721,990)
103.6%
$ 8,770,495
-19.6%
10/01/13
$42,143,137
$41,366,768
$ (776,369)
101.9%
$ 9,092,235
-8.5%
L
10/01/12
$33,983,491
$33,924,855
$ (58,636)
100.2%
$ 8,254,150
-0.7%
10/01/11
$26,196,164
$26,153,965
$ (42,199)
100.2%
$ 8,291,830
-0.5%
10/01/10
$22,990,534
$23,284,830
$ 294,296
98.7%
$ 7,737,940
3.8%
10/01/09
$17,833,111
$18,108,267
$ 275,156
98.5%
$ 7,522,834
3.7%
10/01/08
$16,719,426
$16,890,153
$ 170,727
99.0%
$ 7,082,194
2.4%
10/01/07
$12,904,948
$12,884,785
$ (20,163)
100.2%
$ 7,276,954
-0.3%
** reflected by actuary as Plan Fiduciary Net Position
NORTH COLLIER FIRE CONTROL AND RESCUE DISTRICT
NOTES TO THE FINANCIAL STATEMENTS
September 30, 2016
NOTE G - RETIREMENT PLANS, CONTINUED
Page 64 of 102
Plan 2 - Plan Description and Provisions - Firefighters' Pension Trust Fund,
— continued
Firefighters' Pension
Trust Fund
Valuation date
10/01/13
Actuarial cost method
Entry Age Normal
Amortization method
Level dollar, closed
Mortality table
RP2000 Combined Healthy
Remaining amortization period
27 years (as of 10/1/13)
Actuarial asset valuation method
5 Year Smoothed Market
Actuarial assumptions:
Investment rate
7.5% (net of fees)
` Projected salary increase
Graduated based on Service
(9% per year for first 10 years &
(3% per year for 10 or more years)
Inflation
2.5%
Post retirement cost of living
adjustment
3%
Changes of Assumptions
For the measurement date of September 30, 2016, as a result of Chapter 2015-157,
L Laws of Florida, the assumed rates of mortality were changed to the assumptions used
by the Florida Retirement System for special risk employees.
The inflation assumption rate was lowered from 3.00% to 2.50%, matching the
long-term inflation assumption utilized by the Plan's investment consultant.
For measurement date September 30, 2015, amounts reported as changes of
1� assumptions were resulted from:
1. The Actuarial Cost Method is changed from the Frozen Entry Age Actuarial Cost
` Method to the Entry Age Normal (level percentage of pay) Cost Method. This
method change was approved by the Board of Trustees at the June 18, 2015 meeting.
NORTH COLLIER FIRE CONTROL AND RESCUE DISTRICT Page 65 of 102
NOTES TO THE FINANCIAL STATEMENTS
September 30, 2016
NOTE G - RETIREMENT PLANS, CONTINUED
k3sss
Plan 2 - Plan Description and Provisions - Firefighters' Pension Trust Fund,
continued
` Changes of Assumptions, continued
2. Assumption Changes
a. The net -of -fees investment return assumption was lowered from 8.00% to 7.50%.
` This assumption was approved by the Board of Trustees and the June 19, 2015
meeting.
b. The salary assumption was changed from flat 6% per year to a graduated scale
based on Credited Service. The new assumption is 9% per year for the first 10 years,
` followed by 3% per year for 10 or more years of Credited Service. This assumption
was approved by the Board of Trustees at the June 18, 2015 meeting, based on Plan
experience for the period October 1, 2004 through September 30, 2013.
c. A final salary load assumption, based on lump sum accruals cashed in at the time of
retirement or termination, has been implemented due to passage of Resolution 16-008.
L. The assumption is based on individual data provided by the Plan sponsor for all active
Members.
Plan 3 - Plan Description and Provisions - 401(a)
The Board of Fire Commissioners established the 401(a) Plan for the general
employees and elected officials who are ineligible to participate in the Florida
Retirement System. The Plan was effective on January 1, 2013. At September 30,
�.. 2016, the Plan had four (4) active participants.
The Plan allows for employer contributions. Amounts contributed by the employer
` correspond to the percentage of contributions by class, established for participants
of the Florida Retirement System. Employee contributions are prohibited.
Employer contributions are 100% vested after completion of one year of service. A
year of service is based on an employee completing at least 1,000 hours of service
during a plan year.
` Total District contributions to the Plan for the year ended September 30, 2016
were $1,103.
NORTH COLLIER FIRE CONTROL AND RESCUE DISTRICT Page 66 of 102
NOTES TO THE FINANCIAL STATEMENTS
s September 30, 2016
NOTE H - POST -EMPLOYMENT BENEFITS OTHER THAN PENSION BENEFITS
(OPEB)
The District formally established two (2) OPEB Plans to provide its retirees the
opportunity to obtain insurance (health and life) benefits. The year ended September
30, 2010, was the District's transition year. As such, the District implemented GASB
No. 45 on a prospective basis. All retired full-time employees are eligible for OPEB
benefits if actively employed by the District immediately before retirement. As such,
active employees with at least twenty five (25) years of service as of September 30,
2010 were allowed to elect to remain in the Defined Benefit Plan or to enter the Post
Employment Health Plan (PEHP), a defined contribution plan. All retirees and Early
Retirement Incentive Program (ERIP) participants, who were eligible, remained in the
L Defined Benefit Plan. All other active employees at that time, September 30, 2010,
as well as future employees entered the PERP.
The benefits are provided both with and without contractual or labor agreements.
The benefits may require contribution from the retirees, depending on certain
specified criteria and, in particular, length of creditable employment. The District
finances the benefits on a pay-as-you-go basis and recognizes expenditures at the
time the premiums are due for both Plans.
As a result of the merger, five (5) employees originally from Big Corkscrew Island
�— Fire Control and Rescue District joined the Plan.
bm Defined Benefit Plan
Specifically, the Defined Benefit Plan provides that the District will pay a portion of
medical and dental premiums for retirees depending on their years of credited service
starting with the completion of fifteen (15) years of credited service. As such, the
District pays 50% of the employee's premium and 25% of the spouse's premium at
completion of 15 years of service progressing to 100% of the employee's premium
and 50% of the spouse's premium upon completion of 25 years of service. The
District also pays the premium associated with a $5,000 life insurance benefit.
During fiscal years 2009 and 2010, the District offered two (2) separate Early
Retirement Incentive Programs (ERIP) to a number of active employees. A portion
of the programs includes full payment of premiums associated with medical, dental,
vision and life insurance coverage, including dependent coverage for a period of 3
years. After the 3 year period ends, the ERIP participants receive the Defined
In—
b.
NORTH COLLIER FIRE CONTROL AND RESCUE DISTRICT Page 67 of 102
NOTES TO THE FINANCIAL STATEMENTS
September 30, 2016
NOTE H - POST -EMPLOYMENT BENEFITS OTHER THAN PENSION BENEFITS
(OPEB), CONTINUED
Defined Benefit Plan, continued
Benefit Plan benefits they had been eligible for at termination. During the year ended
September 30, 2014, the District paid the final amounts due on the ERIP Plans.
Note that the projected premiums for the dental and life benefits are assumed to
cover the entire cost of the program.
i
Post Employment Health Plan (PERP)
The PEHP is a defined contribution plan administered by the District.
L All employees who did not elect to remain in the Defined Benefit Plan, and all
future active employees are participants in the PEHP.
rm
Originally participants in the PEHP had $7,000 deposited on their behalf into a trust
rm account on the 20th anniversary of their date of hire and on each subsequent
anniversary. Additionally, those participants having over 20 years of credited service
at their date of retirement also received a $30,000 deposit on their behalf at date of
`" separation. Effective October 1, 2012, the Plan was changed to limit District total
contributions to $50,000 per employee.
Effective October 1, 2015, participants in the PEHP will have $2,500 deposited into
6. a trust account following the 5th anniversary of their date of hire and on each
subsequent year. Additionally, those participants having over 20 years of credited
service at their date of retirement will receive a maximum contribution ranging from
6M $37,000 to $50,000 depending on length of service.
The PEHP is designed to offer similar benefits to those offered under the Defined
Benefit Plan.
The District, as part of the PEHP, entered a group variable annuity contract. As
such, the PEHP Plan's asset custodian and third party administrator is the insurance
�.. company through which the annuity is contracted.
General - Funding Poli�qy
The District paid $216,920 for retiree's and ERIP participants' health care premiums
r..
as part of the Defined Benefit Plan on a pay-as-you-go basis for the year ended
September 30, 2016.
NORTH COLLIER FIRE CONTROL AND RESCUE DISTRICT
NOTES TO THE FINANCIAL STATEMENTS
September 30, 2016
Page 68 of 102
NOTE H - POST -EMPLOYMENT BENEFITS OTHER THAN PENSION BENEFITS
(OPEB), CONTINUED
General - Funding Policy, continued
The District also contributed $459,500 to the PEHP Plan for the year ended
September 30, 2016.
No separate trust has been established for either Plan. No separate financial
statement is issued for either OPEB Plan. All required disclosures are presented
herein. The District obtained an actuarial valuation for its OPEB Plans to measure the
current year's subsidies and project these subsidies into the future, making an
allocation of that cost to different years. The following schedule of funding progress
presents multi-year trend information about whether the actuarial value of plan assets
is increasing or decreasing over time relative to the actuarial accrued liability for
benefits.
Schedule of Fundiniz Progress - Defined Benefit Plan
Expected
Unfunded
Year
Actuarial (2) Actuarial
Cash
UAAL as a
(1) Value of Actuarial Accrued
Annual
Percentage of
Actuarial Assets Accrued Liability Funded
Covered
Covered
Valuation (AVA) Liability (AAL) (UAAL) Ratio
Payroll
Payroll
Date * (a) (b) (b -a) (a/b)
(c)
(b-a)/c
01/01/15 $ - $ 10,342,305 $10,342,305 0.0%
$ 13,652,782
75.8%
10/01/13 $ - $ 3,477,741 $ 3,477,741 0.0%
$ 328,225
1059.6%
10/01/12 $ - $ 3,343,982 $ 3,343,982 0.0%
$ 1,057,211
316.3%
10/01/11 $ - $ 6,882,021 $ 6,882,021 0.0%
$ 1,057,211
651.0%
(1) - Initial actuarial valuation dated 10/1/09 (transition year)
$ 1,208,932
(2) - The AAL reduction in 2012 was in part due to a change in certain
actuarial assumptions but
substantially due to consideration given to the fact the District is funding the PERP.
Schedule of Contributions from Employer - Three Year Trend - Defined Benefit Plan
* - Most recent actuarial valuation was 1/1/2015
Note: Actuarial projection for the PEHP is N/A
Expected
Percentage of
Year
Annual
Cash
Annual OPEB
Net OPEB
Ended
OPEB Cost
Payment
Cost
Obligation
09/30/16
*
*
*
$ 3,012,601
09/30/15
$1,020,150
$ 358,162
35.1%
$ 2,217,063
09/30/14
$ 508,598
$ 78,065
15.3%
$ 1,555,292
09/30/13
$ 503,266
$ 78,335
15.6%
$ 1,208,932
* - Most recent actuarial valuation was 1/1/2015
Note: Actuarial projection for the PEHP is N/A
NORTH COLLIER FIRE CONTROL AND RESCUE DISTRICT Page 69 of 102
NOTES TO THE FINANCIAL STATEMENTS
um September 30, 2016
` NOTE H - POST -EMPLOYMENT BENEFITS OTHER THAN PENSION BENEFITS
(OPEB), CONTINUED
Annual OPEB Cost and Net OPEB Obligation
The annual OPEB cost is the amount that was expensed in the current year. Since the
District's Defined Benefit Plan is unfunded, the offset to that expense comes from subsidies
paid on behalf of the current retirees and their dependents for the current year. This offset
L is called the expected cash payment. The cumulative difference between the annual OPEB
cost for the year and the expected cash payment is called the net OPEB obligation
(NOO). The net OPEB obligation for the North Naples Service Delivery Area and Big
Corkscrew Island Service Delivery Area as of September 30, 2016 is as follows:
Amount
Net OPEB obligation - NN
$ 2,546,398
_
Net OPEB obligation - BCI
466,203
$ 3,012,601
r..
The Net OPEB obligation is reflected as a liability in the Statement of Net Position. The
following table shows the components of the District's annual OPEB cost for the year and
the net OPEB obligation.
._.
Year ended September 30, 2016
Defined
r
Benefit
Plan PEHP
Annual required contribution (ARC)
$ 1,276,880 $ 459,500
bm
Adjustment to ARC
(128,212) -
Plus interest on NOO
88,683 -
``
Annual OPEB cost
1,237,351 459,500
Annual Net contribution made
(441,813) (459,500)
AN=
Expected cash payment
441,813 (459,500)
Yearly change in OPEB obligation
795,538 -
Net OPEB obligation - beginning of year
2,217,063
`
Net OPEB obligation - end of year
$ 3,012,601 $ -
fAm
k.
NORTH COLLIER FIRE CONTROL AND RESCUE DISTRICT Page 70 of 102
NOTES TO THE FINANCIAL STATEMENTS
September 30, 2016
NOTE H - POST -EMPLOYMENT BENEFITS OTHER THAN PENSION BENEFITS
(OPEB), CONTINUED
Actuarial valuations of an ongoing plan involve estimates of the value of reported amounts
and assumptions about the probability of occurrence of events far into the future.
Examples include assumptions about future employment, mortality, and healthcare cost
trend. Amounts determined regarding the funding status of a plan and the annual required
contributions of the employer are subject to continual revision as actual results are
compared with past expectations and new estimates are made about the future.
Actuarial Methods and Assumptions
Projections of benefits for financial reporting purposes are based on the substantive
plans (the plans as understood by the employer and plan members) and include the
types of benefits provided at the time of the valuation and the historical pattern of
sharing of benefit costs between the employer and plan members. The actuarial
methods and assumptions used include techniques that are designed to reduce the
effects of short-term volatility in actuarial accrued liabilities and the actuarial valuation
of assets, consistent with the long-term perspective of the calculations.
In the October 1, 2015 actuarial valuation, the Projected Unit Credit Unit cost
method with linear pro -ration to assumed benefit commencement was used. The
L. actuarial assumptions included a 4.0 percent investment rate of return and an inflation
assumption of 3.0 percent with an annual salary scale of 6.0 percent. Since there
are no invested plan assets held in trust to finance the Defined Benefit Plan - OPEB
obligations, the investment return discount rate is the long-term expectation of
investment return on assets held in District funds pursuant to its investment policy.
The assumptions also included an annual healthcare cost trend based on a graded
schedule beginning with 8.0 percent annually down by 0.5 percent to an ultimate
rate of 4.5 percent in fiscal 2020. The unfunded actuarial accrued liability is being
amortized over a closed period of 30 years as a level dollar amount. The funding
method is the projected unit credit method as noted above.
NOTE I - RISK MANAGEMENT
During the year ended September 30, 2016, the District provided health benefits as
follows:
NORTH COLLIER FIRE CONTROL AND RESCUE DISTRICT Page 71 of 102
NOTES TO THE FINANCIAL STATEMENTS
September 30, 2016
NOTE I - RISK MANAGEMENT, CONTINUED
The District continued the use of a high deductible health plan offered to employees and
retirees of the North Naples Service Delivery Area. The District does not offer vision
coverage to the employees of the North Naples Service Delivery Area. The District
�. also established a HSA plan for its employees of the North Naples Service Delivery
Area. The District contributes $5,000 for those eligible participants who have met
the family deductible and $3,000 for those eligible participants who have to meet the
the individual deductible to the HSA plan annually.
The District also continued the use of the health plan offered to the employees of the
Big Corkscrew Service Delivery Area. The District also established an HSA plan for
_ the employees of the Big Corkscrew Service Delivery Area. The District contributes
$1,500 per eligible participant to the plan.
Participants in both Service Delivery Areas may also elect to contribute to the
respective plan on a pre-tax basis. HSA amounts that are not utilized by the year end
are carried over and are the property of the participant per IRS regulation.
HSA contributions for the year ended September 30, 2016 were $1,029,482.
As of January 1, 2016, all District employees were offered health coverage, and the
•— related HSA contribution under the plan was established for the North Naples Service
Delivery Area employees.
The District incurred $5,258,170 in claims, third party administration costs, premiums
and reinsurance premiums including HSA contributions and workers compensation
insurance during the year ended September 30, 2016, for the self-insurance and
fully -funded insurance programs.
L
It is the policy of the District to purchase third party commercial insurance for other
remaining forms of potential risks to which it is exposed. The District's risk
�.. management activities are reported in the General Fund. No accrual has been
recorded for claims and incidents not reported to the insurer. The District had no
significant reductions in insurance coverage from the prior year. Reported claims
have not exceeded the insurance coverage for the years ended September 30, 2011
through September 30, 2016.
NORTH COLLIER FIRE CONTROL AND RESCUE DISTRICT Page 72 of 102
NOTES TO THE FINANCIAL STATEMENTS
September 30, 2016
NOTE J - PRbw OPERTY TAXES
L
Property taxes are levied after formal adoption of the District's budget and become
due and payable on November 1 of each year and are delinquent on April 1 of the
following year. Discounts on property taxes are allowed for payments made prior to
—
the April 1 delinquent date. Tax certificates are sold to the public for the full amount
of any unpaid taxes and must be sold not later than June 1 of each year. The billing,
collection, and related record keeping of all property taxes is performed for the
District by the Collier County Tax Collector. No accrual for the property tax levy
becoming due in November 2016 is included in the accompanying basic financial
�--
statements, since such taxes are collected to finance expenditures of the subsequent
period.
Procedures for collecting delinquent taxes, including applicable tax certificate sales
and tax deed sales, are provided for by Florida Statutes. The enforceable lien date is
approximately two years after taxes become delinquent and occurs only upon request
of a holder of a delinquent tax certificate. As of September 30, 2016, $217,763 was
_
recorded in the General Fund and was due from the Collier County Tax Collector to
the District for ad valorem taxes and excess fees, and interest.
L
Important dates in the property tax cycle are as follows:
Assessment roll certified July 1
Millage resolution approved No later than 93 days following
certification of assessment roll.
Taxes due and payable (Levy date) November/with various discount
provisions through March 31.
—
Property taxes payable - maximum
discount (4 percent) 30 days after levy date
Beginning of fiscal year for which
taxes have been levied October 1
L
Due date March 31
Taxes become delinquent (lien date) April 1
—
Tax certificates sold by the Collier
County Tax Collector Prior to June 1
NORTH COLLIER FIRE CONTROL AND RESCUE DISTRICT Page 73 of 102
NOTES TO THE FINANCIAL STATEMENTS
September 30, 2016
` NOTE J - PROPERTY TAXES, CONTINUED
For the year ended September 30, 2016, the Board of Commissioners of the District
levied ad valorem taxes at a millage rate of $.95 per $1,000 (.95 mills) of the 2015
net taxable value of real property located within the North Naples Service Delivery
Area.
For the year ended September 30, 2016, the Board of Commissioners of the District
levied ad valorem taxes at a millage rate of $3.45 per $1,000 (3.45 mills) of the 2015
net taxable value of real property located within the Big Corkscrew Island Service
Delivery Area.
NOTE K - IMPACT FEE FUND ACTIVITY
During the year ended September 30, 2016, the Impact Fee Fund had the following
activity:
NN BCI
Unearned revenue, October 1, 2015 $ - $ 1,062,309
Impact fee receipts 1,923,602 750,707
_ Interest and other income 607 18
Operating fees - collection fees (28,848) (11,231)
Loan interest - (17,250)
Principal reduction - (57,500)
Capital outlay (80,670) (924,060)
Transfers in (out) (1,375,011) -
Unearned revenue, September 30, 2016 $ 439,680 $ 802,993
L
-' NORTH COLLIER FIRE CONTROL AND RESCUE DISTRICT Page 74 of 102
NOTES TO THE FINANCIAL STATEMENTS
�• September 30, 2016
im-
Restricted Fund Balance/Net Position - Inspection Fee Fund
Inspection Fee Fund
Total
Amount
$ 4,943
NOTE L - FUND BALANCE/NET POSITION ALLOCATIONS
Fund Balance/Net Position were allocated for the following purposes
at September
30, 2016:
r,.,
NN
BCI
Total
Nonspendable - General Fund
Amount
Amount
Amount
Nonspendable fund balance - General Fund prepaid expenses
$ 318,836
$
-
$ 318,836
NN
BCI
Total
Assigned fund balance - General Fund
Amount
Amount
Amount
General Fund - Expenses - Oct - Dec
$ 6,500,000
$
750,000
$ 7,250,000
General Fund - Minimum operating reserve per policy
2,600,000
500,000
3,100,000
General Fund - Health insurance claim reserve
200,000
-
200,000
General Fund - ALS equipment
30,000
100,000
130,000
General Fund - Protective gear
100,000
15,000
115,000
General Fund - Vehicle replacement
250,000
100,000
350,000
v
General Fund - Fire equipment
200,000
100,000
300,000
General Fund - Fire apparatus
294,866
150,000
444,866
bw
General Fund - Fire prevention bureau
883,839
-
883,839
General Fund - Station improvements & equipment
52,484
21,760
74,244
General Fund - Station #46 improvements
20,900
-
20,900
Emergency Cash Reserve
-
94,905
94,905
Total General Fund
$ 11,132,089
$
1,831,665
$ 12,963,754
NN
BCI
Total
Unassigned - General Fund
Amount
Amount
Amount
General Fund
$ -
$
-
$ -
im-
Restricted Fund Balance/Net Position - Inspection Fee Fund
Inspection Fee Fund
Total
Amount
$ 4,943
#a.
NORTH COLLIER FIRE CONTROL AND RESCUE DISTRICT Page 75 of 102
NOTES TO THE FINANCIAL STATEMENTS
September 30, 2016
` NOTE M - COMMITMENTS AND CONTINGENCIES
The District is involved from time to time in certain routine litigation, the substance
of which either as liabilities or recoveries, would not materially affect the financial
position of the District. Although the final outcome of the lawsuits, assertions, and
claims or the exact amount of costs and/or potential recovery is not presently
determinable, in the opinion of the District's legal counsel, the resolution of these
matters will not have a materially adverse affect on the financial condition of the
District. As a general policy, the District plans to vigorously contest any such
matters.
In December 2015, the Board approved a capital lease in the amount of $2,400,000
r
for the purchase of three (3) new fire trucks and one (1) new ladder truck. The
vehicles were received subsequent to year end. The lease requires ten (10) annual
payments of approximately $280,000 including interest at 2.82% beginning on
November 15, 2016.
im—
COMBINING FINANCIAL STATEMENTS
BY SERVICE DELIVERY AREA
s,."
bm
NORTH COLLIER FIRE CONTROL AND RESCUE DISTRICT Page 76 of 102
COMBINING BALANCE SHEET - GENERAL FUND - BY SERVICE
L- DELIVERY AREA
September 30, 2016
60
North Naples
Big Corkscrew
Total
Service
Island Service
General
L
Delivery Area
Delivery Area
Eliminations
Fund
ASSETS
Cash and cash equivalents $
10,463,592
$ 1,849,725
$ -
$ 12,313,317
L
Restricted cash and cash equivalents
-
-
-
Investments
-
1,300,000
-
1,300,000
Due from other governments
245,676
40,590
-
286,266
Due from other funds
1,776,302
7,205
(1,375,115)
408,392
r..
Other receivables
229,129
2,055
-
231,184
Prepaid expenses
318,836
-
-
318,836
TOTAL ASSETS $
13,033,535
$ 3,199,575
$ (I,375,115)
$ 14,857,995
L
LIABILITIES AND FUND BALANCE
LIABILITIES
Accounts payable and accrued expenses $
1,566,510
$
$ -
$ 1,566,510
Retainage payable
-
-
-
-
Due to other funds
8,600
1,367,910
(1,375,115)
1,395
Contract deposits
7,500
-
7,500
w.
Unearned revenue
-
-
-
-
TOTAL LIABILITIES
1,582,610
1,367,910
(1,375,115)
1,575,405
FUND BALANCE
Nonspendable
318,836
-
-
318,836
Restricted
-
-
-
-
�"
Assigned
11,132,089
1,831,665
-
12,963,754
Unassigned
-
-
-
TOTAL FUND BALANCE
11,450,925
1,831,665
-
13,282,590
L■
TOTAL LIABILITIES AND
FUND BALANCE $
13,033,535
$ 3,199,575
$ (1,375,115)
$ 14,857,995
bWE
b..
bm
The accompanying notes are an integral part of this statement.
The accompanying notes are an integral part of this statement.
NORTH COLLIER FIRE CONTROL AND RESCUE DISTRICT
Page 77 of 102
COMBINING STATEMENT OF REVENUES, EXPENDITURES
�.
AND CHANGES IN FUND BALANCE - GENERAL FUND -
BY SERVICE DELIVERY AREA
Year Ended September 30, 2016
General Fund
North Naples
Big Corkscrew
Total
Service
Island Service
General
Delivery Area
Delivery Area
Fund
r..
REVENUES
Ad Valorem taxes $ 24,152,970
$ 3,962,498 $
28,115,468
L
Intergovernmental revenue:
State firefighter supplement
57,682
-
57,682
Federal grants
531,294
82,777
614,071
Charges for services
476,046
29,810
505,856
Miscellaneous:
Interest
52,579
454
53,033
Other
1,301,304
18,658
1,319,962
TOTAL REVENUES
26,571,875
4,094,197
30,666,072
L
EXPENDITURES
Current
Public safety
—
Personnel services
23,218,672
3,949,439
27,168,111
Operating expenditures
4,101,293
639,002
4,740,295
Capital outlay
1,386,336
215,994
1,602,330
Debt service:
Principal reduction
30,001
4,674
34,675
Interest and fiscal charges
-
-
-
Reserves
-
-
-
TOTAL EXPENDITURES
28,736,302
4,809,109
33,545,411
L
EXCESS OF REVENUES
OVER (UNDER) EXPENDITURES
(2,164,427)
(714,9I2) (2,879,339)
OTHER FINANCING SOURCES AND (USES)
Transfer in
1,375,011
-
1,375,011
r
Transfer out
-
-
-
TOTAL OTHER FINANCING SOURCES
AND (USES)
1,375,011
-
1,375,011
EXCESS OF REVENUES AND OTHER
FINANCING SOURCES OVER (UNDER)
EXPENDITURES AND OTHER
FINANCING USES
(789,4I6)
(714,912)
(1,504,328)
FUND BALANCE - Beginning
12,240,341
2,546,577
I4,786,918
FUND BALANCE - Ending
$ 11,450,925
$ 1,831,665 $
13,282,590
The accompanying notes are an integral part of this statement.
REQUIRED SUPPLEMENTARY
.� INFORMATION
OTHER THAN MD&A
L
...
NORTH COLLIER FIRE CONTROL AND RESCUE DISTRICT
Page 78 of 102
STATEMENT OF REVENUES, EXPENDITURES AND CHANGES
IN
FUND BALANCE - BUDGET AND
ACTUAL
- GENERAL
FUND -
SUMMARY STATEMENT - NN
Year Ended September 30, 2016
General Fund
Variance
Original
Final
Favorable
Budget
Budget
Actual
(Unfavorable)
REVENUES
Ad Valorem taxes $
23,598,510
$ 24,160,175
$ 24,152,970
$ (7,205)
Intergovernmental revenue:
State firefighter supplement
38,000
38,000
57,682
19,682
Federal grants
676,421
471,421
531,294
59,873
Charges for services
531,100
500,100
476,046
(24,054)
Miscellaneous:
Interest
45,000
45,000
52,579
7,579
Other
259,017
1,319,018
1,301,304
(17,714)
Subtotal - revenues
25,148,048
26,533,714
26,571,875
38,161
L
Cash brought forward
13,412,388
12,240,341
-
(12,240,341)
TOTAL REVENUES
38,560,436
38,774,055
26,571,875
(12,202,180)
EXPENDITURES
Current
Public safety
`..
Personnel services
21,079,927
23,417,741
23,218,672
199,069
Operating expenditures
3,905,328
4,033,550
4,101,293
(67,743)
Capital outlay
1,309,007
1,422,305
1,386,336
35,969
Debt service:
Principal reduction
27,728
27,728
30,001
(2,273)
Interest and fiscal charges
-
-
-
-
Reserves
12,238,446
11,247,742
-
11,247,742
TOTAL EXPENDITURES
38,560,436
40,149,066
28,736,302
11,412,764
a
EXCESS OF REVENUES
OVER (UNDER) EXPENDITURES
-
(1,375,01j)
(2,164,427)
(789,416)
�.
OTHER FINANCING SOURCES AND (USES)
Transfer in
-
1,375,011
1,375,011
-
Transfer out
-
-
-
-
TOTAL OTHER FINANCING SOURCES
AND (USES)
-
1,375,011
1,375,011
-
EXCESS OF REVENUES AND OTHER
FINANCING SOURCES OVER (UNDER)
EXPENDITURES AND OTHER
�—
FINANCING USES $
-
$ -
(789,416)
$ (789,416)
FUND BALANCE - Beginning
12,240,341
FUND BALANCE - Ending
$ 11,450,925
The accompanying notes are an integral part of this statement.
r..
NORTH COLLIER FIRE CONTROL AND RESCUE DISTRICT Page 79 of 102
STATEMENT OF REVENUES, EXPENDITURES AND
CHANGES IN FUND BALANCE - BUDGET AND ACTUAL
GENERAL FUND - DETAILED STATEMENT - NN
Year Ended September 30, 2016
General Fund
Variance
Original
Final
Favorable
Budget
Budget
Actual
(Unfavorable)
REVENUES
Ad Valorem taxes $
23,598,510 $
24,160,175 $
24,152,970
$ (7,205)
Intergovernmental revenue:
State firefighter supplement
38,000
38,000
57,682
19,682
Federal grants
676,421
471,421
531,294
59,873
Charges for services
531,100
500,100
476,046
(24,054)
Miscellaneous:
Interest
45,000
45,000
52,579
7,579
Other
259,017
1,319,018
1,301,304
(17,714)
Subtotal - revenues
25,148,048
26,533,714
26,571,875
38,161
Cash brought forward
13,412,388
12,240,341
-
(12,240,341)
TOTAL REVENUES
38,560,436
38,774,055
26,571,875
(12,202,180)
EXPENDITURES
Current
Public safety
Personnel services:
Salaries
Firefighters & Admin.
12,893,653
13,088,103
13,150,868
(62,765)
Commissioners
41,530
41,530
41,530
-
` Overtime
693,043
1,375,291
1,345,467
29,824
Vacation pay
21,630
195,000
103,959
91,041
L Sick leave
456,748
694,962
607,318
87,644
Incentives and holiday pay
637,401
572,357
582,754
(10,397)
Payroll taxes
Social Security
1,116,843
1,175,687
1,190,672
(14,985)
Benefits
Retirement
1,571,021
2,389,056
2,444,970
(55,914)
Health insurance
2,774,789
2,774,789
1,592,663
1,182,126
Disability insurance
66,367
66,367
64,420
1,947
Unemployment
8,652
8,652
-
8,652
Workers compensation
489,374
459,447
474,564
(15,117)
Employee physicals
174,770
174,770
189,057
(14,287)
Post employment health plan
132,376
400,000
397,559
2,441
Health Savings Account Funding
-
-
1,029,482
(1,029,482)
Retirement recognition
1,730
1,730
3,389
(1,659)
Subtotal - Personnel services
21,079,927
23,417,741
23,218,672
199,069
The accompanying notes are an integral part of
this statement.
The accompanying notes are an integral part of this statement.
NORTH COLLIER FIRE CONTROL AND RESCUE DISTRICT
Page 80 of 102
STATEMENT OF REVENUES, EXPENDITURES AND
CHANGES IN FUND BALANCE - BUDGET AND ACTUAL
GENERAL FUND - DETAILED STATEMENT -
NN (CONTINUED)
Year Ended September 30, 2016
General Fund
Variance
hum
Original
Final
Favorable
Operating expenditures:
Budget
Budget Actual
(Unfavorable)
Insurance
329,594
329,594
347,861
(18,267)
Uniforms
75,965
150,965
149,674
1,291
_
Communications
20,505
20,505
31,468
(10,963)
Telephone
225,594
225,594
238,451
(12,857)
Utilities
286,589
286,589
217,151
69,438
Maintenance
Vehicle
347,118
417,118
411,758
5,360
Equipment
50,614
30,614
21,230
9,384
Computer
350,190
189,897
210,283
(20,386)
Hydrant
24,226
33,517
33,047
470
Building
307,171
404,927
443,305
(38,378)
Supplies
Office
45,855
45,855
66,635
(20,780)
Protective gear
80,031
101,564
132,478
(30,914)
Station
46,721
46,721
52,521
(5,800)
Emergency medical
114,336
124,336
127,799
(3,463)
Hurricane/emergency
-
-
-
-
Equipment
Office
40,664
40,664
51,264
(10,600)
Fire
58,834
108,834
116,658
(7,824)
Shop
10,382
25,382
23,971
1,411
Warehouse/logistics
4,759
4,759
9,080
(4,321)
b••
Professional and other fees
Legal and professional
247,447
290,707
289,463
1,244
Property appraiser fees
212,095
192,095
182;884
9,211
b -M
Tax collector fees
480,658
480,658
484,369
(3,711)
Accounting
69,216
69,216
63,480
5,736
Miscellaneous
L
Travel
25,264
50,264
48,565
1,699
Water/sewer fee St. 44
4,326
4,326
4,326
Public information officer
3,720
3,720
22
3,698
Fuel and oil
199,060
130,000
145,046
(15,046)
_
Legal advertisements
8,652
8,652
8,947
(295)
Dues and subscriptions
7,233
12,233
9,083
3,150
CERT team
2,596
2,596
6,961
(4,365)
Dive team
5,105
5,105
6,582
(1,477)
Fire prevention
18,169
26,169
25,533
636
Training
171,180
138,915
127,353
11,562
Hazardous materials
7,700
7,700
2,366
5,334
Technical rescue
9,560
9,560
7,012
2,548
Boat team
4,542
4,542
2,532
2,010
K-9 search and rescue
1,000
1,000
-
1,000
Honor guard
-
-
-
-
OPS
-
-
Peer fitness
-
-
-
-
Miscellaneous
8,657
8,657
6,461
2,196
Operational Reserves
Contingency
-
-
-
-
Subtotal - Operating expenditures
3,905,328
4,033,550
4,101,293
(67,743)
The accompanying notes are an integral part of this statement.
LReserves
NORTH COLLIER FIRE CONTROL AND RESCUE DISTRICT
12,238,446 11,247,742
Page 81 of 102
L
STATEMENT OF REVENUES, EXPENDITURES AND
38,560,436 40,149,066
28,736,302 11,412,764
CHANGES IN FUND BALANCE - BUDGET AND
ACTUAL
OVER (UNDER) EXPENDITURES
GENERAL FUND - DETAILED STATEMENT -
NN (CONTINUED)
OTHER FINANCING SOURCES AND (USES)
Year Ended September 30, 2016
Proceeds from disposition of capital assets
- -
- -
Transfers in (out)
General Fund
1,375,011
TOTAL OTHER FINANCING SOURCES AND (USES)
1,375,011
1,375,011
how
EXCESS OF REVENUES AND OTHER FINANCING
Variance
Original
Final
Favorable
AND OTHER FINANCING USES $
Capital outlay:
Budget
Budget Actual
(Unfavorable)
Land
-
-
-
-
L
Station improvements
230,290
123,040
51,919
71,121
Fire & rescue equipment
75,272
43,260
52,761
(9,501)
Protective gear
86,520
103,824
83,943
19,881
Communication equipment
15,574
65,000
70,906
(5,906)
Medical equipment
95,172
95,172
84,541
10,631
i..
Computers
25,956
172,249
181,596
(9,347)
TRT
1,730
1,730
-
1,730
Boat team
15,387
15,387
15,378
19
`.
Vehicle purchase
177,366
790,063
819,450
(29,387)
Training equipment
-
2,800
1,081
1,719
Station equipment & computers
-
-
24,761
(24,761)
`.
Logistics/warehouse
-
-
-
-
Hazardous materials equip.
1,730
-
-
Fire apparatus
584,010
9,780
-
9,780
i..
Dive equipment
-
-
-
-
Fire prevention
-
-
-
Subtotal - Capital outlay
1,309,007
1,422,305
1,386,336
35,969
low
Debt service:
Principal reduction
27,728
27,728
30,001
(2,273)
LInterest
and fiscal charges
-
Subtotal - Debt service
27,728
27,728
30,001
(2,273)
LReserves
Reserves
12,238,446 11,247,742
- 11,247,742
L
TOTAL EXPENDITURES
38,560,436 40,149,066
28,736,302 11,412,764
EXCESS OF REVENUES
OVER (UNDER) EXPENDITURES
- (1,375,011)
(2,164,427) (789,416)
OTHER FINANCING SOURCES AND (USES)
Proceeds from disposition of capital assets
- -
- -
Transfers in (out)
- 1,375,011
1,375,011
TOTAL OTHER FINANCING SOURCES AND (USES)
1,375,011
1,375,011
how
EXCESS OF REVENUES AND OTHER FINANCING
SOURCES OVER (UNDER) EXPENDITURES
AND OTHER FINANCING USES $
- $ -
(789,416) $ (789,416)
FUND BALANCE - Beginning
12,240,341
L
FUND BALANCE - Ending
$ 11,450,925
The accompanying notes are an integral part of this statement.
NORTH COLLIER FIRE CONTROL AND RESCUE DISTRICT Page 82 of 102
STATEMENT OF REVENUES, EXPENDITURES AND CHANGES IN
'" FUND BALANCE - BUDGET AND ACTUAL - IMPACT FEE FUND -
SUMMARY STATEMENT - NN
Year Ended September 30, 2016
The accompanying notes are an integral part of this statement.
Impact Fee Fund
Variance
Original
Final
Favorable
Budget
Budget
Actual
(Unfavorable)
REVENUES
Fees:
Impact fees
$ 1,800,000
$ 1,923,602
$ 1,483,922
$ (439,680)
Miscellaneous:
Interest
480
607
607
-
Subtotal - revenues
1,800,480
1,924,209
1,484,529
(439,680)
Cash brought forward
-
-
-
-
TOTAL REVENUES
1,800,480
1,924,209
1,484,529
(439,680)
EXPENDITURES
Current
Public safety
Operating expenditures
24,000
30,000
28,848
1,152
Capital outlay
353,500
85,000
80,670
4,330
.�
Debt service:
Principal
-
-
-
-
L
Interest
22,500
22,500
-
22,500
Reserves
480
386,709
-
386,709
TOTAL EXPENDITURES
400,480
524,209
109,518
414,691
v
EXCESS OF REVENUES
OVER (UNDER) EXPENDITURES
1,400,000
1,400,000
1,375,011
(24,989)
OTHER FINANCING SOURCES AND (USES)
Transfers in/(out)
(1,400,000)
(1,400,000)
(1,375,011)
24,989
TOTAL OTHER FINANCING SOURCES
AND (USES)
(1,400,000)
(1,400,000)
(1,375,011)
24,989
EXCESS OF REVENUES AND OTHER
FINANCING SOURCES OVER (UNDER)
EXPENDITURES AND OTHER
FINANCING USES
$ -
$ -
-
$ -
FUND BALANCE - Beginning
-
FUND BALANCE - Ending
$ -
L
The accompanying notes are an integral part of this statement.
NORTH COLLIER FIRE CONTROL AND RESCUE DISTRICT
STATEMENT OF REVENUES, EXPENDITURES AND
CHANGES IN FUND BALANCE - BUDGET AND ACTUAL
IMPACT FEE FUND - DETAILED STATEMENT - NN
L, Year Ended September 30, 2016
r..
REVENUES
L Fees:
Impact fees
Miscellaneous:
Interest
Subtotal - revenues
Cash brought forward
Page 83 of 102
Impact Fee Fund
Variance
Original Final Favorable
Budget Budget Actual (Unfavorable)
$ 1,800,000 $ 1,923,602 $ 1,483,922 $ (439,680)
480 607 607 -
1,800,480 1,924,209 1,484,529 (439,680)
TOTAL REVENUES 1,800,480 1,924,209 1,484,529 (439,680)
The accompanying notes are an integral part of this statement.
EXPENDITURES
Public safety:
Operating expenditures
24,000
30,000
28,848
1,152
Subtotal - Operating expenditures
24,000
30,000
28,848
1,152
Capital outlay:
Land
-
-
2,606
(2,606)
Construction in progress
-
4,000
-
4,000
Emergency signal -station #42
353,500
-
-
-
Apparatus station #48 construction
-
20,000
34,517
(14,517)
Protective gear
-
45,000
41,552
3,448
Equipment
-
16,000
11995
14,005
Subtotal - Capital outlay
353,500
85,000
80,670
4,330
Debt service:
r..
Principal
-
-
-
-
Interest
22.500
22.500
-
22.500
Subtotal - Debt service
22.500
22.500
-
22.500
Reserves:
480
386.709
-
386.709
TOTAL EXPENDITURES
400,480
524,209
109,518
414,691
EXCESS OF REVENUES
OVER (UNDER) EXPENDITURES
1,400,000
1,400,000
1,375,011
(24,989)
L
OTHER FINANCING SOURCES AND (USES)
Transfers in/(out)
(1,400,000)
(1,400,000)
(1,375,011)
24,989
TOTAL OTHER FINANCING SOURCES
r..
AND (USES)
(1,400,000)
(1,400,000)
(1,375,011)
24,989
EXCESS OF REVENUES AND OTHER
FINANCING SOURCES OVER (UNDER)
EXPENDITURES AND OTHER FINANCING USES
$ -
$ -
-
$ -
FUND BALANCE - Beginning
-
i
FUND BALANCE - Ending
$ -
The accompanying notes are an integral part of this statement.
imm
NORTH COLLIER FIRE CONTROL AND RESCUE DISTRICT Page 84 of 102
STATEMENT OF REVENUES, EXPENDITURES AND CHANGES IN
•— FUND BALANCE - BUDGET AND ACTUAL - INSPECTION FEE FUND -
SUMMARY STATEMENT - NN
Year Ended September 30, 2016
L
Inspection Fee Fund
Variance
Original
Final
Favorable
Budget
Budget
Actual
(Unfavorable)
REVENUES
Charges for services
Inspection fees $
850,000
$ 870,000 $
870,933
$ 933
Plan review fees
850,000
870,000
872,677
2,677
Miscellaneous:
Interest
1,000
1,000
526
(474)
Subtotal - revenues
1,701,000
1,741,000
1,744,136
3,136
Cash brought forward
30,548
9,296
-
(9,296)
TOTAL REVENUES
1,731,548
1,750,296
1,744,136
(6,160)
EXPENDITURES
Current
�+.
Public safety
Personnel services
1,575,796
1,589,534
1,595,965
(6,431)
L
Operating expenditures
68,500
87,000
80,912
6,088
Capital outlay
72,500
72,500
71,612
888
Reserves
14,752
1,262
-
1,262
v
TOTAL EXPENDITURES
1,731,548
1,750,296
1,748,489
1,807
EXCESS OF REVENUES
OVER (UNDER) EXPENDITURES $
-
$ -
(4,353)
$ (4,353)
FUND BALANCE - Beginning 9,296
FUND BALANCE - Ending $ 4,943
The accompanying notes are an integral part of this statement.
NORTH COLLIER FIRE CONTROL AND RESCUE DISTRICT Page 85 of 102
STATEMENT OF REVENUES, EXPENDITURES AND
CHANGES IN FUND BALANCE - BUDGET AND ACTUAL
INSPECTION FEE FUND - DETAILED STATEMENT - NN
Year Ended September 30, 2016
n
In -
The accompanying notes are an integral part of this statement.
Inspection Fee Fund
Variance
Original
Final
Favorable
Budget
Budget
Actual
(Unfavorable)
REVENUES
_
Charges for services:
Inspection fees S
850,000 S
870,000 S
870,933
S 933
Plan review fees
850,000
870,000
872,677
2,677
Miscellaneous:
Interest
1,000
1,000
526
(474)
Subtotal - revenues
1,701,000
1,741,000
1,744,136
3,136
Cash brought forward
30,548
9,296
-
(9,296)
TOTAL REVENUES
1,731,548
1,750,296
1,744,136
(6,160)
EXPENDITURES
Current
Public safety
Personnel services:
hum
Salaries
Regular
1,069,072
1,069,072
1,049,026
20,046
Overtime
10,000
110,000
108,009
1,991
Sick leave
48,094
18,094
15,000
3,094
Vacation pay
-
-
-
ProfessionaUlncentives and holiday pay
9,000
9,000
8,400
600
Payroll taxes
Social Security
81,784
81,784
81,539
245
Benefits
Retirement
78,947
78,947
111,952
(33,005)
L.
Health insurance
247,899
181,637
181,590
47
Disability insurance
10,000
-
-
-
Employee physicals
1,000
-
-
-
Unemployment compensation
-
-
-
-
Workers compensation
20,000
41,000
40,449
551
Subtotal - Personnel services
1,575,796
1,589,534
1,595,965
(6,431)
In -
The accompanying notes are an integral part of this statement.
The accompanying notes are an integral part of this statement.
NORTH COLLIER FIRE CONTROL AND RESCUE DISTRICT
Page 86 of 102
STATEMENT OF REVENUES, EXPENDITURES AND
CHANGES IN FUND BALANCE - BUDGET
AND ACTUAL -
INSPECTION FEE FUND - DETAILED STATEMENT - NN (CONTINUED)
_
Year Ended September 30, 2016
Inspection Fee Fund
Variance
Original Final
Favorable
Operating expenditures:
Budget Budget Actual
(Unfavorable)
Uniforms
1,000 -
-
-
r..
Telephone
1,000
-
-
Utilities
2,500 -
-
-
Rent
50,000 50,000
50,000
-
Maintenance
Computer software & supplies
- -
21,177
(21,177)
Hydrant
- -
-
-
Supplies
r..
Office
2,000
-
Miscellaneous
Employee physicals
- -
-
-
Dues & subscriptions
- -
-
Fire prevention
6,000 26,000
-
26,000
Training
5,000 2,000
1,675
325
Travel
1,000 9,000
8,060
940
Subtotal - Operating expenditures
68,500 87,000
80,912
6,088
Capital outlay:
`
Office facility
- -
-
-
Vehicles
72,500 72,500
71,612
888
Subtotal - Capital outlay
72,500 72,500
71,612
888
Debt service:
Principal reduction
- -
-
-
Interest and fiscal charges
-
-
Subtotal - Debt service
- -
-
-
Reserves:
14,752 1,262
-
1,262
TOTAL EXPENDITURES
1,731,548 1,750,296
1,748,489
1,807
EXCESS OF REVENUES
OVER (UNDER) EXPENDITURES $
- $
(4,353)
$ (4,353)
FUND BALANCE - Beginning
9,296
FUND BALANCE - Ending
$
1,943
The accompanying notes are an integral part of this statement.
NORTH COLLIER FIRE CONTROL AND RESCUE DISTRICT
Page 87 of 102
'1O6
STATEMENT OF REVENUES, EXPENDITURES AND CHANGES IN
FUND BALANCE - BUDGET AND
ACTUAL - GENERAL FUND -
SUMMARY STATEMENT - BCI
Year Ended September 30, 2016
General Fund
Variance
Original
Final
Favorable
Budget
Budget
Actual
(Unfavorable)
REVENUES
Ad Valorem taxes $
3,868,881 $
3,955,293
$ 3,962,498
$ 7,205
Intergovernmental revenue:
State firefighter supplement
8,500
-
-
-
Federal grants
105,388
73,388
82,777
9,389
Charges for services
15,000
29,000
29,810
810
Miscellaneous:
Interest
3,000
3,000
454
(2,546)
--
Other
92,950
12,950
18,658
5,708
Subtotal - revenues
4,093,719
4,073,631
4,094,197
20,566
Cash brought forward
2,249,744
2,546,579
-
(2,546,579)
TOTAL REVENUES
6,343,463
6,620,210
4,094,197
(2,526,013)
EXPENDITURES
Current
Public safety
Personnel services
3,284,298
3,966,123
3,949,439
16,684
Operating expenditures
608,457
671,362
639,002
32,360
Capital outlay
203,947
241,645
215,994
25,651
Debt service:
L
Principal reduction
4,320
4,320
4,674
(354)
Interest and fiscal charges
-
-
-
-
Reserves
2,242,441
1,736,760
-
1,736,760
TOTAL EXPENDITURES
6,343,463
6,620,210
4,809,109
1,811,101
EXCESS OF REVENUES
OVER (UNDER) EXPENDITURES
-
-
(714,912)
(714,912)
OTHER FINANCING SOURCES AND USES
Proceeds from disposition of capital assets
-
-
-
-
Transfer out
-
-
-
-
TOTAL OTHER FINANCING SOURCES
AND USES
-
-
-
-
L
EXCESS OF REVENUES AND OTHER
FINANCING SOURCES OVER (UNDER)
EXPENDITURES AND OTHER
FINANCING USES $
- $
-
(714,912)
$ (714,912)
FUND BALANCE - Beginning
2,546,577
FUND BALANCE - Ending
$ 1,831,665
NORTH COLLIER FIRE CONTROL AND RESCUE DISTRICT Page 88 of 102
STATEMENT OF REVENUES, EXPENDITURES AND
CHANGES IN FUND BALANCE - BUDGET AND ACTUAL -
GENERAL FUND - DETAILED STATEMENT - BCI
Year Ended September 30, 2016
L
L
General Fund
Variance
Original
Final
Favorable
Budget
Budget
Actual
(Unfavorable)
REVENUES
Ad Valorem taxes $
3,868,881 $
3,955,293 $
3,962,498
$ 7,205
Intergovernmental revenue:
State firefighter supplement
8,500
-
-
-
Federal grants
105,388
73,388
82,777
9,389
Charges for services
15,000
29,000
29,810
810
Miscellaneous:
Interest
3,000
3,000
454
(2,546)
Other
92,950
12,950
18,658
5,708
r..
Subtotal - revenues
4,093,719
4,073,631
4,094,197
20,566
Cash brought forward
2,249,744
2,546,579
-
(2,546,579)
TOTAL REVENUES
6,343,463
6,620,210
4,094,197
(2,526,013)
L
EXPENDITURES
Current
Public safety
Personnel services:
Salaries
Firefighters & Admin.
2,008,859
2,039,154
2,036,309
2,845
Salaries - harmonization
-
312,460
312,460
-
r..
Commissioners
6,470
6,470
6,470
-
Overtime
107,977
218,055
209,627
8,428
Vacation pay
3,370
28,000
-
28,000
Sick leave
71,162
95,475
-
95,475
Incentives and holiday pay
99,309
91,200
214,238
(123,038)
Payroll taxes
Social Security
174,006
186,942
185,510
1,432
i..
Benefits
Retirement
244,768
352,492
380,931
(28,439)
Health insurance
432,319
432,319
408,536
23,783
L
Disability insurance
10,341
12,841
10,037
2,804
Benefits harmonization
-
22,702
19,459
3,243
Unemployment
1,348
1,348
-
1,348
Workers compensation
76,245
78,165
73,938
4,227
`
Employee physicals
27,230
27,230
29,455
(2,225)
Post employment health plan
20,624
61,000
61,941
(941)
Health Savings Account Funding
-
-
-
-
_
Retirement recognition
270
270
528
(258)
Subtotal - Personnel services
3,284,298
3,966,123 _
_ 3,949,439
16,684
L
L
NORTH COLLIER FIRE CONTROL AND RESCUE DISTRICT
Page 89 of 102
STATEMENT OF REVENUES, EXPENDITURES AND
CHANGES IN FUND BALANCE - BUDGET AND ACTUAL -
e-
GENERAL FUND - DETAILED STATEMENT
-
BCI (CONTINUED)
Year Ended September 30, 2016
General Fund
Variance
Original
Final
Favorable
Operating expenditures:
Budget
Budget Actual
(Unfavorable)
-
Insurance
51,352
51,352
54,197
(2,845)
Uniforms
11,835
11,835
23,320
(11,485)
Communications
3,195
3,195
4,903
(1,708)
r..,
Telephone
35,148
35,148
37,151
(2,003)
Utilities
44,651
59,651
32,980
26,671
Volunteer services
-
-
-
-
L
Maintenance
Vehicle
54,082
64,082
64,153
(71)
Equipment
7,886
7,886
3,308
4,578
Computer
54,560
29,586
32,762
(3,176)
bm
Hydrant
3,774
6,483
5,149
1,334
Building
47,880
64,291
69,068
(4,777)
Supplies
`.
Office
7,145
10,145
18,353
(8,208)
Protective gear
12,469
15,936
20,640
(4,704)
Station
7,279
7,279
8,183
(904)
L
Emergency medical
17,814
20,814
23,646
(2,832)
Hurricane/emergency
-
Equipment
Office
6,336
6,336
16
6,320
a-
Fire
9,166
19,166
18,176
990
Shop
1,618
1,618
-
1,618
Warehouse/logistics
741
741
1,414
(673)
Professional and other fees
Legal and professional
38,553
45,293
45,099
194
Property appraiser fees
33,045
38,045
28,494
9,551
Tax collector fees
74,888
74,888
75,466
(578)
-
Accounting
10,784
10,784
9,890
894
Miscellaneous
Travel
3,936
8,936
7,566
1,370
Water/sewer fee St. 44
674
674
852
(178)
Public information officer
580
580
3
577
Public education officer
-
-
-
-
Fuel and oil
31,014
20,116
22,599
(2,483)
Legal advertisements
1,348
1,348
1,394
(46)
Dues and subscriptions
1,127
1,127
1,415
(288)
CERT team
404
404
1,085
(681)
Dive team
795
795
1,025
(230)
Fire prevention
2,831
2,831
3,978
(1,147)
Training
26,670
20,089
19,842
247
-
Hazardous materials
1,200
1,200
369
831
Technical rescue
1,490
1,490
1,093
397
Boat team
708
708
394
314
L
K-9 search and rescue
135
135
-
135
Honor guard
-
-
-
-
OPS
-
-
-
Peer fitness
-
-
-
-
Miscellaneous
1,344
1,344
1,019
325
Operational Reserves
Contingency
-
25,031
-
25,031
Subtotal - Operating expenditures
608,457
671,362
639,002
32,360
NORTH COLLIER FIRE CONTROL AND RESCUE DISTRICT Page 90 of 102
;s STATEMENT OF REVENUES, EXPENDITURES AND
CHANGES IN FUND BALANCE - BUDGET AND ACTUAL -
.xv GENERAL FUND - DETAILED STATEMENT - BCI (CONTINUED)
Year Ended September 30, 2016
EXCESS OF REVENUES
OVER (UNDER) EXPENDITURES - (714,912) (714,912)
OTHER FINANCING SOURCES AND USES
Proceeds from disposition of capital assets - -
Transfer out -
TOTAL OTHER FINANCING SOURCES AND USES
EXCESS OF REVENUES AND OTHER FINANCING
SOURCES OVER (UNDER) EXPENDITURES
AND OTHER FINANCING USES $
FUND BALANCE - Beginning
FUND BALANCE - Ending
(714,912) $ (714,912)
2,546,577
$ 1,831,665
General Fund
Variance
Original
Final
Favorable
'
Capital outlay:
Budget
Budget Actual
(Unfavorable)
Land
-
-
-
-
Station improvements
35,880
21,960
14,096
7,864
Fire & rescue equipment
11,728
6,740
8,220
(1,480)
Protective gear
13,480
16,176
13,078
3,098
Communication equipment
2,426
14,828
24,219
(9,391)
a.
Medical equipment
14,828
14,828
-
14,828
Computers
4,044
29,018
26,144
2,874
TRT
270
270
2,396
(2,126)
Fire replacement equipment
-
-
-
-
a_
Boat team
2,397
2,397
-
2,397
Vehicle purchase
27,634
124,938
127,672
(2,734)
Training equipment
-
-
169
(169)
L'
Shop equipment
-
-
-
-
Logistics/warehouse
-
-
-
-
Hazardous materials equipment
270
270
-
270
Fire apparatus
90,990
10,220
-
10,220
Dive equipment
-
-
-
-
Fire prevention
-
-
-
-
Subtotal - Capital outlay
203,947
241,645
215,994
25,651
Debt service:
Principal reduction
4,320
4,320
4,674
(354)
Interest and fiscal charges
-
-
-
-
Subtotal - Debt service
4,320
4,320
4,674
(354)
Reserves:
Reserves
2,242,441
1,736,760
-
1,736,760
TOTAL EXPENDITURES
6,343,463
6,620,210
4,809,109
1,811,101
EXCESS OF REVENUES
OVER (UNDER) EXPENDITURES - (714,912) (714,912)
OTHER FINANCING SOURCES AND USES
Proceeds from disposition of capital assets - -
Transfer out -
TOTAL OTHER FINANCING SOURCES AND USES
EXCESS OF REVENUES AND OTHER FINANCING
SOURCES OVER (UNDER) EXPENDITURES
AND OTHER FINANCING USES $
FUND BALANCE - Beginning
FUND BALANCE - Ending
(714,912) $ (714,912)
2,546,577
$ 1,831,665
W.
lew
NORTH COLLIER FIRE CONTROL AND RESCUE DISTRICT Page 91 of 102
STATEMENT OF REVENUES, EXPENDITURES AND CHANGES IN
FUND BALANCE - BUDGET AND ACTUAL - IMPACT FEE FUND -
SUMMARY STATEMENT - BCI
Year Ended September 30, 2016
Impact Fee Fund
Variance
Original
Final
Favorable
Budget
Budget
Actual
(Unfavorable)
REVENUES
LFees:
Impact fees $
400,000 $
750,708 $
1,010,023
$ 259,315
Miscellaneous:
Interest
105
15
18
3
Other
-
-
-
-
Subtotal - revenues
400,105
750,723
1,010,041
259,318
Cash brought forward
1,062,310
1,062,310
-
(1,062,310)
L,
TOTAL REVENUES
1,462,415
1,813,033
1,010,041
(802,992)
EXPENDITURES
Current
a
Public safety
Operating expenditures
5,253
12,253
11,231
1,022
._
Capital outlay
890,000
990,000
924,060
65,940
Debt service:
L
Principal
57,500
57,500
57,500
-
Interest and fiscal charges
19,442
19,442
17,250
2,192
Reserves
490,220
733,838
-
733,838
TOTAL EXPENDITURES
1,462,415
1,813,033
1,010,041
802,992
EXCESS OF REVENUES
L
OVER (UNDER) EXPENDITURES
-
-
-
-
OTHER FINANCING SOURCES AND (USES)
Transfers in
-
-
-
-
TOTAL OTHER FINANCING SOURCES
L,
AND (USES)
-
-
-
-
EXCESS OF REVENUES AND OTHER
FINANCING SOURCES OVER (UNDER)
EXPENDITURES AND OTHER
FINANCING USES $
$
-
-
$ -
FUND BALANCE - Beginning
-
FUND BALANCE - Ending
$
-
NORTH COLLIER FIRE CONTROL AND RESCUE DISTRICT
Page 92 of 102
STATEMENT OF REVENUES, EXPENDITURES AND
�-
CHANGES IN FUND BALANCE - BUDGET AND
ACTUAL -
IMPACT FEE FUND - DETAILED STATEMENT
- BCI
�.
Year Ended September 30, 2016
Impact Fee Fund
_
Variance
Original
Final
Favorable
REVENUES
Budget
Budget Actual
(Unfavorable)
Fees:
Impact fees $
400,000 $
750,708 $
1,010,023
$ 259,315
Miscellaneous:
v
Interest
105
15
18
3
Other
-
-
-
-
Subtotal - revenues
400,105
750,723
1,010,041
259,318
v
Cash brought forward
1,062,310
1,062,310
-
(1,062,310)
TOTAL REVENUES
1,462,415
1,813,033
1,010,041
(802,992)
L'
EXPENDITURES
Operating expenditures:
Impact fee collection
5,253
12,253
11,231
1,022
Subtotal - Operating expenditures
5,253
12,253
11,231
1,022
Capital outlay:
Land
-
-
872,616
(872,616)
Construction in progress
875,000
975,000
-
975,000
L
Emergency signal -station #42
-
-
51,444
(51,444)
Protective gear
15,000
15,000
-
15,000
Equipment
-
-
-
-
Subtotal - Capital outlay
890,000
990,000
924,060
65,940
Debt service:
Principal
57,500
57,500
57,500
-
�'
Interest and fiscal charges
19,442
19,442
17,250
2,192
Subtotal - Debt service
76,942
76,942
74,750
2,192
Reserves:
490,220
733.838
-
733,838
TOTAL EXPENDITURES
1,462,415
1,813,033
1,010,041
802,992
L
EXCESS OF REVENUES
OVER (UNDER) EXPENDITURES
-
-
-
L,
OTHER FINANCING SOURCES AND (USES)
Transfers in
-
-
-
-
TOTAL OTHER FINANCING SOURCES
L
AND (USES)
-
-
-
-
EXCESS OF REVENUES AND OTHER
FINANCING SOURCES OVER (UNDER)
...
EXPENDITURES AND OTHER FINANCING USES
-
FUND BALANCE - Beginning
�-
FUND BALANCE - Ending
$
-
Clem
NORTH COLLIER FIRE CONTROL AND RESCUE DISTRICT Page 93 of 102
SCHEDULE OF DISTRICT'S PROPORTIONATE SHARE OF THE NET
--� PENSION LIABILITY - FLORIDA RETIREMENT SYSTEM (FRS) PENSION
PLAN (1)
2016 2015 2014
District's proportion of the net pension liability 0.040983896% 0.038209683% 0.041592399%
District's proportionate share of the net pension liability $ 10,348,466 $ 4,935,293 $ 2,537,748
District's covered -employee payroll $ 6,745,995 $ 6,326,722 $ 6,293,887
District's proportionate share of the net pension liability
as a percentage of its covered -employee payroll 153.40% 78.01% 40.32%
Plan fiduciary net position as a percentage of the
total pension liability 84.88% 92.00% 96.09%
Notes: (1) The amounts presented for each fiscal year were determined as of September 30.
_ SCHEDULE OF DISTRICT CONTRIBUTIONS -
FLORIDA RETIREMENT SYSTEM (FRS) PENSION PLAN (1)
-T 2016 2015
2014
Contractually required contribution $ 1,099,170 $ 967,270 $
971,792
— Contributions in relation to the contractually
required contribution 1,099,170 967,270
971,792
Contribution deficiency (excess) - -
-
District's covered -employee payroll $ 6,745,995 $ 6,326,722 $
6,326,722
Contributions as a percentage of covered -employee
payroll 16.29% 15.29%
15.36%
Notes: (1) The amounts presented for each fiscal year were determined as of September 30.
GASB 68 requires information for 10 years. However, until a full 10 -year trend is compiled,
governments should present information for only those years for which information is available.
b.
NORTH COLLIER FIRE CONTROL AND RESCUE DISTRICT Page 94 of 102
SCHEDULE OF DISTRICT'S PROPORTIONATE SHARE OF THE NET
PENSION LIABILITY - HEALTH INSURANCE SUBSIDY (HIS) PENSION
PLAN (1)
bm District's proportion of the net pension liability
District's proportionate share of the net pension liability
District's covered -employee payroll
District's proportionate share of the net pension liability
as a percentage of its covered -employee payroll
Plan fiduciary net position as a percentage of the
total pension liability
V11
2016 2015 2014
0.021530658% 0.021138780% 0.021145042%
$ 2,509,309 $ 2,155,823 $ 1,977,113
$ 6,745,995 $ 6,326,722 $ 6,293,887
37.20% 34.07% 31.41%
0.97% 0.50% 0.99%
Notes: (1) The amounts presented for each fiscal year were determined as of September 30.
b- SCHEDULE OF DISTRICT CONTRIBUTIONS -
HEALTH INSURANCE SUBSIDY (HIS) PENSION PLAN (1)
2016 2015
2014
Contractually required contribution $ 87,198 $ 78,787 $
65,973
.� Contributions in relation to the contractually
required contribution 87,198 78,787
65,973
Contribution deficiency (excess) - -
-
District's covered -employee payroll $ 6,745,995 $ 6,326,722 $
6,293,887
Contributions as a percentage of covered -employee
payroll 1.29% 1.25%
1.05%
bm
Notes: (1) The amounts presented for each fiscal year were determined as of September 30.
bm
GASB 68 requires information for 10 years. However, until a full 10 -year trend is compiled,
governments should present information for only those years for which information is available.
L
NORTH COLLIER FIRE CONTROL AND RESCUE DISTRICT Page 95 of 102
NOTES TO THE REQUIRED SUPPLEMENTARY INFORMATION
September 30, 2016
` Changes of Assumptions
Actuarial assumptions for both cost-sharing defined benefit plans are reviewed
L annually by the Florida Retirement System Actuarial Assumptions Conference. The
FRS Pension Plan has a valuation performed annually. The HIS Program has a
valuation performed biennially that is updated for GASB reporting in the year a
` valuation is not performed. The most recent experience study for the FRS Pension
Plan was completed in 2014 for the period July 1, 2008 through June 30, 2013.
�— Because the HIS Program is funded on a pay-as-you-go basis, no experience study
has been completed for that program. The actuarial assumptions that determined the
L total pension liability for the HIS Program were based on certain results of the most
recent experience study for the FRS Pension Plan.
The total pension liability for each cost-sharing defined benefit plan was determined
using the individual entry age actuarial cost method. Inflation increases for both plans
L. is assumed at 2.60%. Payroll growth, including inflation, for both plans is assumed at
3.25%. Both the discount rate and the long-term expected rate of return used for
r..
FRS Pension Plan investments was reduced from 7.65% to 7.60%. The plan's
fiduciary net position was projected to be available to make all projected future
benefit payments of current active and inactive employees. Therefore, the discount
�— rate for calculating the total pension liability is equal to the long-term expected rate of
return.
6.
Because the HIS Program uses a pay-as-you-go funding structure, a municipal bond
rate was reduced from 3.80% to 2.85% and was used to determine the total pension
AM= liability for the program (Bond Buyer General Obligation 20 -Bond Municipal Bond
Index). Mortality assumptions for both plans were based on the Generational
.r RP -2000 with Projection Scale BB tables.
_ Florida Retirement System Pension Plan
There were no changes in actuarial assumptions. As of June 30, 2016, the inflation
rate assumption remained at 2.6 percent, the real payroll growth assumption was
0.65 percent, and the overall payroll growth rate assumption remained at 3.25
percent. The long-term expected rate of return was reduced from 7.65 percent to
7.60 percent.
Health Insurance Subsidy Pension Plan
The municipal rate used to determine total pension liability decreased from 3.80
percent to 2.85 percent.
4ms
<,A 7"
NORTH COLLIER FIRE CONTROL AND RESCUE DISTRICT Page 96 of 102
NOTES TO THE REQUIRED SUPPLEMENTARY INFORMATION
ks: September 30, 2016
Pension Expense and Deferred Outflows/Inflows of Resources
In accordance with GASB 68, paragraphs 54 and 71, changes in the net pension
liability are recognized in pension expense in the current measurement period, except
as indicated below. For each of the following, a portion is recognized in pension
expense in the current reporting period, and the balance is amortized as deferred
outflows or deferred inflows of resources using a systematic and rational method over
a closed period, as defined below:
• Differences between expected and actual experience with regard to economic
and demographic factors - amortized over the average expected remaining
service life of all employees that are provided with pensions through the
pension plan (active and inactive employees)
L
• Changes of assumptions or other inputs - amortized over the average
�. expected remaining service life of all employees that are provided with
pensions through the pension plan (active and inactive employees)
Changes in proportion and differences between contributions and
proportionate share of contributions - amortized over the average expected
6= remaining service life of all employees that are provided with pensions through
the pension plan (active and inactive employees)
• Differences between expected and actual earnings on pension plan investments
- amortized over five years
bm
Employer contributions to the pension plans from employers are not included in
6w collective pension expense. However, employee contributions are used to reduce
pension expense.
The average expected remaining service life of all employees provided with pensions
through the pension plans at June 30, 2016, was increased from 6.3 years to 6.4 for
FRS and 7.2 years for HIS.
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ADDITIONAL REPORTS
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TUSCAN
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Affiliations
Florida Institute of Certified Public Accountants
American Institute of Certified Public Accountants
INDEPENDENT AUDITOR'S REPORT ON INTERNAL CONTROL
OVER FINANCIAL REPORTING AND ON COMPLIANCE
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AND OTHER MATTERS BASED ON AN AUDIT OF BASIC
FINANCIAL STATEMENTS PERFORMED IN ACCORDANCE
WITH GOVERNMENT AUDITING STANDARDS
Board of Commissioners
North Collier Fire Control and Rescue District
1885 Veterans Park Drive
Naples, Florida 34109-0492
Private Companies Practice Section
Tax Division
Page 97 of 102
We have audited, 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 of America, the basic financial
statements of the governmental activities and each major and non -major fund of North Collier
Fire Control and Rescue District (the "District") as of and for the year ended September 30,
2016, and the related notes to the financial statements which collectively comprise the District's
basic financial statements as listed in the table of contents and have issued our report thereon
dated February 23, 2017.
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 opinion 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
L management or employees, in the normal course of performing their assigned functions, to prevent,
or detect and correct misstatements on a timely basis. A material weakness is a deficiency, or
combination of deficiencies, in internal control such that there is a reasonable possibility that a
L material misstatement of the basic financial statements will not be prevented or detected and
corrected on a timely basis. A significant deficiency is a deficiency, or a combination of
INTEGRITY ......... SERVICE ......... EXPERIENCE®
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Page 98 of 102
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
L 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, as
how defined previously. However, material weaknesses may exist that have not been identified.
Compliance and Other Matters
As part of obtaining reasonable assurance about whether North Collier Fire Control and Rescue
District's financial statements are free from material misstatement, we performed tests of its
compliance with certain provisions of laws, regulations, contracts and grant agreements,
noncompliance with which could have a direct and material effect on the determination of financial
�. statement amounts. However, providing an opinion on compliance with those provisions was not
an objective of our audit and, accordingly, we do not express such an opinion. The results of our
tests disclosed no instances of noncompliance that are required to be reported under Government
Auditing Standards.
` Purpose of This Report
The purpose of this report is solely to describe the scope of our testing of internal control and
compliance and the results of that testing, and not to provide an opinion on the effectiveness of the
District'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 District's internal control and
compliance. Accordingly, this communication is not suitable for any other purpose.
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TUSCAN & COMPANY, P.A.
L Fort Myers, Florida
February 23, 2017
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TUSCAN Florida Institute of Certified Public Accountants
American Institute of Certified Public Accountants
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Company, PA Private Companies Practice Section
Tax Division
Certified Public Accountants & Consultants
Page 99 of 102
INDEPENDENT ACCOUNTANT'S REPORT ON COMPLIANCE
WITH SECTION 218.415, FLORIDA STATUTES
Board of Commissioners
North Collier Fire Control and Rescue District
1885 Veterans Park Drive
Naples, Florida 34109-0492
L
We have examined North Collier Fire Control and Rescue District's compliance with Section
218.415, Florida Statutes, regarding the investment of public funds during the year
ended September 30, 2016. Management is responsible for North Collier Fire Control and
Rescue District's compliance with those requirements. Our responsibility is to express an opinion
.� on North Collier Fire Control and Rescue 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 North Collier Fire Control and Rescue 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 North Collier Fire Control and Rescue
District's compliance with specified requirements.
In our opinion, North Collier Fire Control and Rescue District complied, in all material respects,
with the aforementioned requirements for the year ended September 30, 2016.
This report is intended solely for the information and use of the North Collier Fire Control and
_ Rescue District and the Auditor General, State of Florida, and is not intended to be and should not
be used by anyone other than these specified parties.
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TUSCAN & COMPANY, P.A.
Fort Myers, Florida
February 23, 2017
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INTEGRITY ......... SERVICE ......... EXPERIENCE®
12621 World Plaza Lane, Building 55 • Fort Myers, FL 33907 • Phone: (239) 333-2090 • Fax: (239) 333-2097
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TUSCAN
Company, PA
i.. Certified Public Accountants & Consultants
Affiliations
Florida Institute of Certified Public Accountants
American Institute of Certified Public Accountants
Private Companies Practice Section
INDEPENDENT AUDITOR'S REPORT TO MANAGEMENT
Board of Commissioners
North Collier Fire Control and Rescue District
1885 Veterans Park Drive
Naples, Florida 34109-0492
Tax Division
Page 100 of 102
We have audited the accompanying basic financial statements of North Collier Fire Control and
Rescue District (the "District") as of and for the year ended September 30, 2016 and have issued
our report thereon dated February 23, 2017.
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 of America and Chapter
10.550, Rules of the Florida Auditor General. 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 Chapter 10.550, Rules of the Florida Auditor General. Disclosures in those reports, which
were dated February 23, 2017, should be considered in conjunction with this report to
management.
Additionally, our audit was conducted in accordance with Chapter 10.550, Rules of the Auditor
General, which governs the conduct of local governmental entity audits performed in the State of
how Florida. This letter included the following information, which is not included in the aforementioned
auditor's report:
Section 10.554(1)(i)1., Rules of the Auditor General, requires that we determine
L whether or not corrective actions have been taken to address findings and
recommendations made in the preceding annual financial audit report. The prior year
report contained a financially significant comment which appears to have been resolved.
L
Section 10.554(1)(i)2., Rules of the Auditor General, requires that we address in the
management letter any recommendations to improve financial management. No such
` recommendations were noted to improve financial management.
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INTEGRITY ......... SERVICE ......... EXPERIENCE®
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12621 World Plaza Lane, Building 55 • Fort Myers, FL 33907 • Phone: (239) 333-2090 • Fax: (239) 333-2097
Page 101 of 102
Section 10.554(1)(i)3., Rules of the Auditor General, requires that we address
violations or noncompliance with provisions of contracts or grant agreements, or
abuse, that have an effect on the financial statements that is less than material but more
—' than inconsequential. In connection with our audit, we did not have any such findings.
Section 10.554(1)(i)4., Rule of the Auditor General, requires that the name or official
title and legal authority for the primary government and each component unit of the
reporting entity be disclosed in the management letter, unless disclosed in the notes to
the financial statements. The District discloses this information in the notes to the
financial statements.
Section 10.554(1)(i)5.a., Rules of the Auditor General, requires a statement be
included as to whether or not the local government entity has met one or more of the
conditions described in Section 218.503(1), Florida Statutes, and identification of the
specific condition(s) met. In connection with our audit, we determined that the District
�. did not meet any of the conditions described in Section 218.503(1), Florida Statutes.
Section 10.554(1)(i)5.b., Rules of the Auditor General, requires that we determine
whether the annual financial report for the District for the year ended September 30,
2016, filed with the Florida Department of Financial Services pursuant to Section
■.. 218.32(1)(a) Florida Statutes, is in agreement with the annual financial audit report for
the year ended September 30, 2016. In connection with our audit, we determined that
these two reports were in agreement.
Pursuant to Sections 10.554(1)(i)5.c. and 10.556(7), Rules of the Auditor General,
we applied financial condition assessment procedures. It is management's
responsibility to monitor the District's financial condition, and our financial condition
assessment was based in part on representations made by management and the review
of financial information provided by management.
Pursuant to Section 10.554(1)(i)5.d., Rules of the Auditor General, requires a
statement indicating a failure, if any, of a component unit Special District to provide
financial information necessary to a proper reporting of the component unit within the
audited financial statements of this entity (F.S. Section 218.39(3)(b)). There are no
known component special districts required to report within these financial statements.
Page 102 of 102
Section 10.556(10)(a), Rules of the Auditor General, requires that the scope of our
audit to determine the entity's compliance with the provisions of Section 218.415,
Florida Statutes, regarding the investment of public funds. In connection with our
how audit, we determined that the District complied with Section 218.415, Florida Statutes
as reported in our Independent Accountant's Report on Compliance with Section
218.415, Florida Statutes dated February 23, 2017, included herein.
PRIOR YEAR COMMENTS:
Prior year comment 2015-1 appears to have been resolved.
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CURRENT PERIOD COMMENT:
There were no financially significant comments noted.
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Pursuant to Chapter 119, Florida Statutes, this management letter is a public record and its
distribution is not limited. Auditing standards generally accepted in the United States of America
require us to indicate that this letter is intended solely for the information and use of the Board of
Commissioners, management, the Auditor General of the State of Florida and other federal and
state agencies. This report is not intended to be and should not be used by anyone other than
these specified parties.
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TUSCAN & COMPANY, P.A.
Fort Myers, Florida
February 23, 2017
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EXHIBIT
NORTH COLLIER FIRE CONTROL AND RESCUE DISTRICT
BOARD OF FIRE COMMISSIONERS
Norman E. Feder, Chairman ■ Christopher L. Crossan, Vice Chairman ■ Margaret Hanson, Secretary -Treasurer
James Burke ■ Ramon E. Chao ■ Richard Hoffman ■ J. Christopher Lombardo ■ John O. McGowan
April 20, 2017
Auditor General's Office
Local Government Audits/342
Claude Pepper Building, Room 401
111 West Madison Street
Tallahassee, FL 32399-1450
We are pleased to note that the audit report for the fiscal year 2015/2016 for the North
Collier Fire Control and Rescue District reflected no current year comments which
require management's response.
As to the prior year comment, the Board of Fire Commissioners and management staff
the have worked diligently to resolve the one comment:
"2015-1. Fixed Asset Inventory Control Should Be Improved"
In addition to a new Logistics Officer, the District has assigned a firefighter to work in
logistics to provide assistance in the routine and regular tracking, location and inventory
of the District's fixed assets. A comprehensive physical inventory was conducted. The
fixed asset list of the two service delivery areas were combined and are now maintained
on one list. One depreciation program is now used for all fixed assets, regardless of
which service delivery area originally purchased the item.
Staff is currently researching various software and hardware packages that will provide
technical assistance in the tracking of the many assets of the District. We have visited
many different fire departments to view the technology they use to track their fixed
assets and intend to recommend to the Board that a purchase of software and hardware
be approved to provide the additional technical assistance to effectively track the
District's assets.
The Board of Fire Commissioners and management staff of the North Collier Fire
Control & Rescue District maintain their commitment to create and maintain internal
controls, and policy and procedures to insure accurate reporting, accountability and
provide for the financial stability of the District .
Sincerely,
NORTH COLLIER FIRE CONTROL AND RESCUE DISTRICT
1885 Veterans Park Drive Naples, FL 34109 ■ (239) 597-3222 ■ Fax (239) 597-7082 ■ www.northcollierfire.com